fc Thanh tra
^T^TCHlNH
m: Ngdy 2719, Ud Hd Ndi, Tdng cue Thue- Bd TM chinh dd to chdc Hdi nghi phd bien chinh sdch thue m&i cho phdng viin, dm diin cua gdn 50 Cff quan thdng tdn, bdo chi. Bdy la hogt ddng nhdm tdng cudng trao ddi hon niia cdng tdc ', phoi hgp thdng tin, phd biin chinh sdch gida ', Tong Cue Thuevd cdc cff quan truyen thdng, tit j do dua cdc chinh sdch mdi vdo cuoc sdng, tgo ; dieu kien thugn lgi cho ngudi ddn, doanh ' nghiep vd co quan qudn ly.
Tong cue Thue:
PHO BifN CHINH SliCH THUC MOI
P
H A T biiu tai hot nghj, Phd T i n g cue tnidng T i n g cue Thue Cao Anh Tuan cho biit, Qudc hdi vda thdng qua 4 ludt sda doi, bo sung lien quan den nganh Thui: Luat T h u i gid tri gia tdng; Luat Thue thu nhap doanh nghidp; Ludt Quan iy t h u i vd Luat Thue thu nhdp cd nhdn. Cdc ludt dang dan di vao cudc sdng, lao thudn ldi cho ngudi dan, doanh nghiep cung nhu Nha nudc trong viec thUc hien, dieu hdnh, quan ly thue. Bp Tdi chinh dang khin Iniong hoan thdnh trinh Thd tudng Chinh phd ban hdnh cdc nghj djnh hudng ddn thyc hien cac luat dong thdi cung dang khan trUdng hoan thien, ban hanh cac thdng tU hudng ddn thyc hien cac nghj djnh Tuy nhien, do day la nhdng chinh sach mdi nen khdng the tranh khdi nhdng vUdng mac Irong qua trinh thyc hien td phia ngii^ dan, doanh nghiep va ngay ca dd'i vdi can bd t h u i khi thyc hien chfnh sdch Do dd, ngdnh Thue da sdm trien khai nhdng khoa tap huan ddi vdi can bd trong ngdnh vd tiip tuc cd nhung khoa tap hudn, pho b i i n ddi vdi xd hpi ma cd quan thdng tan bao chi la cau ndi quan trpng S\Sa chfnh sach vao cudc s i n g cung nhu cd nhdng phan hoi ve cd quan quan ly nhdng khd khdn, bat hpp ly trong qua trinh thyc hidn cua ngudi dan vd doanh nghiep. Do vdy, Hdi nghi ndy la co hdi de Tong cue Thue pho bien nhdng chfnh sdch cda ngdnh tdi ddng dao cd quan thdng tin, tdi ngudi ddn. Ddng thdi, qua day cung lang nghe nhung y kiin, phan hdi, vudng mac cda cP quan bdo chi de cd the gial thich kjp thdi nhdng tdn tai, hodn thien chinh sdch cda minh. Vd de cdc luat ve t h u i di vao cudc sdng dudc ddng bd, hieu qua rat can sy phdi hdp tuyen truyen ddng, tnJng, day dd chinh sach t h u i mdi gida ngdnh Thue va cdc cd quan thdng tan, bao chi.Ong Vu Van Cudng, Phd Vu tn/dng Vu Chinh sach t h u i - Tong cue T h u i cho biit, Luat T h u i gia trj gia tang so 31/2013/QH13 dUdc Quoc hdi thdng qua ngay 19/6/2013, CO 7 nhdm van de SdOc bo sung, sijfei d i i : Doi tUmg khdng diiu thue (dude bo sung idm rd cac san pham (cdc san p h i m t d muoi). So\ tupng khdng chju t h u i
(bao hiem sdc khde; phy tdng thudc loai trong nUdc chua san x u i t dude can nhdp khau d i s d dung true t i i p cho hoat ddng nghien cdu khoa hpc; bd djch vy cdng cdng ve ve sinh...); gid tfnh t h u i gia trj gia tdng; t h u i s u i t t h u i gid trj gia tdng; ngudng ddng ky nop thue gid trj gia tdng va phUdng phdp tfnh thue; khdu t r t / t h u i gia trj gia tdng; hodn t h u i gia trj gia tdng vd giai phap giam t h u i gid trj gia tdng.
Luat cd hieu lUc thi hanh td ngdy 1/1/2014. Quy djnh ve dp dung t h u i suit 5% ddi vdi ban, cho thue, cho thue mua nhd d xd hdi theo quy djnh cua Luat Nhd d thyc hien td ngdy 1/7/2013.
Luat Thue thu nhap doanh nghiep sd 32/2013/QH13 dupc Qudc hdi thdng qua ngdy 19/6/2013 dUpc sisa doi, bo sung 12/20 dieu cua Ludt hien hanh, gdm 10 nhdm van de. Khai niem ca sd Ihudng tru; Ihu nhap chiu thue;
thu nhap dUpc mien thue; xac dinh ve Ihu nhap tfnh t h u i va chuyen Id ddi vdi hoat ddng chuyen nhuong bat ddng san va mot sd khoan thu nhap mdi phat sinh; khoan chi dupc trd vd khdng dupe trd; thue suit; Uu ddi thue; Uu ddi thue dd'i vdi dau tu md rpng; quy djnh cu t h i mdt sd khoan thu nhap khdng dupc uu ddi thue va nguyen tac UU dai thue; xd ly chuyen tiep UU dai,
Luat cd hieu lUc td ngay 1/1/2014. Thue sua't pho thdng 22% dp dung t d 1/1/2014; giam xudng 20% t d 1/1/2016; Doanh nghiep cd quy md nho va vda (tong doanh thu 1 ndm khdng qua 20 ty ddng) ap dung thue suit 20% td ngay 1/7/2013.
Luat Quan ly t h u i sd 21/2012/QH13 dUpc Qudc hpi thdng qua ngay 20/11/2012. Luat dupc sda ddi, bo sung 38 van de tren tdng sd 120 Dieu cua Lual Quan ly thue 2007. Cac npi dung lien quan den Ifnh vUc quan ly thue npi dja dupc chia theo 3 nhdm van de: Nhom van de don gian hda thu tuc hanh chinh, Nhdm van de phyc vu myc lieu cai each, hien dai hda va hdi nghap, phu hdp thdng le qudc te; Nhdm van de nang cao hieu lUc, hieu qua cda quan ly thue de phu hpp vdi thyc te va cac van ban phdp ludt cd lien quan nham chdng that thu ngdn sach, giam np dpng thue (thdi han nop thue ddi vdi hang hda xua't, nhap khau, thd ty thanh toan tien thue, tien phai, gia han nop
(Xem liep trang 35)
I) Thanh tra
^ 1^1 CHI'NH
cdc hanh vi vJ pham sau: Khdng cung cap d i y dd thdng tin lidn quan d i n hdp ddng bao h i i m , khdng giai thfch cac dieu kien, dieu khoan bao hiem cho ben mua bao h i i m khi giao k i t hc^ dong bao hiem; Khdng thyc hidn thdng bdo cho ben mua bao hiem v i tinh trang hpp dong bao hiim theo quy djnh cda phdp ludt; dp budc giao k i t hpp ding bdo h i i m b i trd kem theo hop dong bao hiem chfnh;
Triin khat cdc sdn p h i m bao h i i m thudc nghiep vu bao hiem lien k i t dau tu*, bao hiem huu tri, bao h i i m sdc khde khdng theo quy djnh cda phdp ludt.
D i i vdi hdnh vi vi pham cdc quy djnh v i dai ly bao hiim, phat tien t d 20.000.000 ddng d i n 30.000.000 ding d i i vdi mdt trong cdc hdnh vi vi pham sau: Ldm dai ly cho doanh nghiep bao hiem, chi nhdnh doanh nghidp bao h i i m phi nhdn tho nude ngodi khdc khi khdng dude sy ddng y bang vdn ban cda doanh nghiep bdo hiem, chi nhdnh doanh nghiep bao hiem phi nhdn thp nudc ngodi ma to ehdc, cd nhan dang Idm dai ly;
Ngdn can ben mua bao h i i m cung cap cac thdng tin lien quan d i n hpp dong bao h i i m hodc xui giyc ben mua bao hiem, ngudi dupc bao hiem khdng ke khai cac chi tiet lidn quan d i n hpp dong bao hiem; Hoat ddng dai ly bdo hiim khi chua ky hpp ddng dai ly hodc khi hdp d6ng dai ly bao hiem da h i t hieu lUc.
Ben canh dd, Nghj dinh cung quy djnh ve hdnh vi vi pham, hinh thdC xd phat vd mdc xd phat trong ITnh vyc kinh doanh x i s i .
Phat tien td 5,000 000 ddng d i n 10,000,000 ddng dii vdi hdnh vi vi pham sau: In ve xo sd khdng dd ndi dung theo quy djnh ei!ia phap luat; Ky hpp ddng in ve xo sd vdi CP sd in khdng dd dieu kien in ve xo sd
Phat tien td 10.000.000 ddng den 20.000.000 ddng dii vdi hanh vi vi pham sau: Phat hanh menh gia ve xd sd khdng ddng theo quy djnh cua phap ludt; Phat hanh sd lUdng ve x i sd vUdt qua han mdc theo quy djnh cua phap ludt; Phat hdnh vd xo so khdng ddng ljch md Ihudng theo quy dinh cda phdp ludt; Phdt hdnh ve xo sd dien loan khdng ddng thdi gian theo quy dinh.
Ngodi cdc hinh thdc xd phat tren, tdy theo tinh chit, mdc dp vi pham, cd nhdn, to chdc vi pham cdn cd the bi dp dung mdt hodc cdc bien phdp khac phuc hau qua sau:
Bupc khdi phuc lai tinh trang ban dau; budc cai chfnh
nhOng thdng tin sai sy that hodc gdy nham Idn; budc nop lai s i Ipi bat hdp phap cd duoc do thdc hien vi pham hdnh chinh; budc tieu hdy tai lieu gian d i i , gia mao; bupc thyc hien kinh doanh dung edc loai hinh san pham xo sd theo quy djnh cda phap luat; budc thye hien kinh doanh xo so theo ddng dja bdn; budc hdy bd, dinh chinh ket qua trung thudng bi sai lech, khdng dung so vdi bien ban xdc nhdn cda Hdi ddng giam sat xo sd. .
Nghj djnh nay cd hieu lyc thi hdnh ke t d ngay 15/10/
2013 vd thay the Nghj djnh sd 41/2009/ND-CP ngdy 5/5/2009 cda Chfnh phu quy d[nh xdphat vi pham hdnh chinh trong R'nh vyc kinh doanh bao hiem vd Nghj i^nh so 105/2010/ND-CP ngay 27/10/2010 cda Chinh phu quy ffinh xd phat vi pham hanh chfnh ve hoat ddng kinh doanh xo so.
Cac hanh vi vi pham hanh chfnh trong iTnh vUc kinh doanh bao hiem, kinh doanh xo sd xay ra trUdc thdi diem Nghj djnh nay cd hieu lyc ma sau dd mdi bj phdt hien hodc dang xem xet, giai quyet, neu cac quy djnh ve xd phat VI pham hanh chinh trong Nghi djnh cd Ipi ca nhan, to chdc vi pham hanh chinh se ap dyng Nghi djnh nay de xd ly.
Dd'i vdi cac quyet djnh xd phat vi pham hanh chfnh da dupc ban hdnh hodc thi hanh xong trUdc thdi diem Luat xd ly vi pham hanh chinh, Nghj djnh nay co hieu lyc thi hanh, ma ca nhan, td chdc bj xd phat vi pham hanh chfnh cdn khieu nai se ap dung quy djnh ciJa Phap lenh xd ty vi pham hanh chinh, Nghj djnh 41/2009/ND-CP ngdy 5/5/2009 va Nghj dinh 105/ND-CP ngay 27/10/2010,"
Tong CUC thue.
IB (Tiip theo trang 33) thue, xda nd tien thue, tien phat...). Luat cd hieu lyc thi hdnh t d ngay 1/7/2013.Ludt T h u i thu nhdp ca nhdn so26/2012/QH13 dupe Quoc hdi thdng qua ngay 22/11/2012. Cdc ndi dung sda dii, b i sung: T h i n g nhiit cdc vdn ban hudng ddn thyc hidn v i chfnh sach t h u i thu nhdp ca nhdn vd quan ly t h u i thu nhap cd nhdn. Chinh sdch t h u i thu nhdp ca nhdn sijia dii, b i sung nham giam mdc ddng gdp doi vdi ngUdi nop ttiui, tdng budc ndng cao ddi sdng cda ngudi dan, t h i
hien syquan tam, chia se cda Nha nudc doi vdi ngudi nop thue trudc bd'i canh khd khdn eua nen kinh te; sda doi mdc giam trd dd'i vdi ddi tUdng nop thue t d 4 trieu ddng/fhang len 9 trieu ddng/thang, mdc giam trii ddi vdi mdi ngudi phy thudc t d 1,6 trieu ddng/thang len 3,6 trieu ddng/thang; si!fa doi, bo sung dd'i tUdng chju thue; sda doi.
bo sung mdt so khoan thu nhdp thudc dd'i tupng midn thue; ddn gian hda thd tyc hdnh chinh t h u i , tao dieu kien thuan ldi eho ngUdi nop t h u i thye hien khai va nop thue;
sita doi, bo sung ve ddi tupng nop thue... Ludt ed hieu lye thi hanh tdngdy 1/7/2013."
