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QUAN LY HOAN THUE GIA TRj GIA TANG QUAXUAT KHAU TIEU NGACH
TS.DINHVANHAI
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Gian ldn tfiul ngay cdng tinh vi
Trude tiiyc trgng gjan Ign, hoan thue'gja tri gia tang (GTGT) trong hoat dgng xua't khau tieu nggch qua bien gjdi ngay cang dien bien phiic tgp, mdi day T&ig cyc Thue'da td chiic Hgi thao "Tang cudng c^e giai phap quan ly hoan thue'GTGT ddi vdi hoat dgng xuat nhgp khau qua bien gidi" tgi dja ban dugc coi la "ndng" nha't ve budn Igu - An Giang. Nhieu hinh thiic, thii dogn gjan Ign thue'eua cac doanh nghifp (DN) gay tha't thu ngSn sach nha nirdc (NSNN) da dugc phan anh tgi Hpi thao.
Vift Nam va Campuehia cd dudng bien gidi chung tren dat liai dai 1.270km, tiep giap qua 6 tinh Nam bp gom: Binh Phudc, Tay Ninh, Long An, Dong Thap, An Giang, Kien Giang. Vdi 10 ciia khau qu6c te, 12 oia khau chinh, 25 oia khau phy, 9 khu kinh te'ciia khau, dap ling hoat dgng gjao thuong ciia DN hai nudc ngay cang tiiuan lgi. Nhiing uu the'nay da tao ra nhieu co hgi thuan lgi cho vifc trao ddi hang hda giiia hai nudc, qua hai con dudng xua't khau chinh nggch va tieu nggch. Tai hai tinh An Giang va Kien Giang, hoat dgng xuat khau tieu nggch qua bien gidi Campuehia phat trial nhanh. Lugng DN tiianh lgp mdi trong difn nay ciing tang dgt biai.
Tuy nhien, theo Tdng cyc Thue; cimg vdi sy gia tang nhanh so lugng DN thi so' tien xin hoan thue' cho hang hoa xuat khau tieu nggch qua bien gidi Campuehia cung tang bat thudng. Dgc bift thdi gjan gan day, tren dja ban hai tinh An Giang va Kien Giang, nhat la huyfn An Phii tinh An Giang (tiep giap bien gidi Campuehia), hogt d0ng xuat khaii tieu ngach qua bien gidi phat trim nhanh: ndm 2011 tang 107% so vdi nam 2010, nam 2012 tdng 140% so vdi nam 2011 va tir dau nam 2012 d&i nay, binh quan moi nam ed tren 10 DN dang ky
Ihanh lap mdi. Di^j dang ndi la, ty If thugn vdi gia tang nhanh so'lugng DN la sd'tim hoan thue'cho hang hoa xuat khau tieu ngach qua bien gidi Campuehia cung tang len nhanh chdng: nam 2011 tang 194,6% so vdi nam 2010; nam 2012 tang 190% so vdi nam 2011.
Trong khi dd, so thue'npp ngan sach hang nam cua cac DN xuat khau tieii nggch phat sinh khdng dang k^ chi bang khoang 1% - 2% soti&i thue'da hoan. Tgi cac dja phuong tie'p giap bi&i gidi xuat hifn ngay cang nhieu cac DN mdi di vao hogt dpng, vdi lugng vrai dang ky kinh doanh tiiap hon nhieu lan so vdi gia tri xuat khau hang tiiang, vdi s6' tien hoan thue'hang nam vugt qua lugng vdn dSng ky oia DN... thi cac dau hifu nii ro cao doi vdi vifc hoan thue'cho hogt dpng xuat khau tieu nggch ngay cang trd nen ro n^t.
Ben canh thii doan gian Ign hoan tiiue'ngay cang tinh vi, da dgng, cac d6'i tugng vi phgm da Igi dyng chinh sach oia Nha nudc ve uu tien hang xuat khaii (cho ap dung thue'suat thue'GTGT la 0%, cho phep thanh toan hang xuat khau bien mau qua tai khoan vang lai md tgi ngan hang Vift Nam, mien kiein tra hai quan hogc chi kiem tra ty If 5% d6i vdi hang xuat khau bien mau, co che' th6ng thoang trong thanh lap DN, ty in hda don...) de thyc hien hanh vi gian Ign. DN khu vuc nay cdn tranh tiiii dja the' dudng bien gidi Vift Nam - Campuehia each nhau mgt con sdng rgng khoang 400m - 600m, hf thong song ngoi chang chjt de quay vdng hang hda xuat khau, khai khong so' lugng va gia tri hang hda, lgp hd so xin hoan thue'nham chie'm dogt tien thue ciia NSNN. Thach thiic ldn nhat ciia cac don vj thue^ hai quan hifn nay la ph^i cimg liic thuc hifn hai nhifm vy: Phat hifn, xu ly kjp thdi cac hanh vi sai phgm va khong lam anh hudng tdi chinh sach uu dai vdi hang hda xuat khau ciia Nha nudc, tgo dieu kifn
P'THATTHU,CUHLANTHU£:THIIC1RANGVAGlAiPHAP eho DN md rgng hggt dpng kinh doanh, tir dd gdp phan vao tang thu NSNN.
Tai An Giang thdi gian qua. Cue Thue'Tinh da phoi hgp vdi Cyc Hai quan de phan logi DN, dua vao tieu chi quan ly nii ro de kian tia chi tiet ho so, k i a n tia thyc ^'hang hda. Qua kiem tra, co quan dnic nang da phat hien 11 tnrdng hgp vi phgm do xuat khau khong, xuat Ihieii hang hoa so vdi khai bao tren td khai hai quan, trj gja hang vi phgm tren 1,7 ty ddng. Dac bift, sau khi ap dyng tieu chi phan tich kiem tra thyc te' hang hoa kem d6i chieii sd' IMEI, 9/10 DN xuat khau mat hang difn tiiogi di dgng da dung hogt dgng. Ben cgnh dd, bang vifc tang cudng ki&n tra trude va kiein tia sau hoan tiiuS'. 5 thang dau nam 2013, co quan thue cung da diing hoan thu§'6 hd so cd daii hieu hgp tiiiic hoa chiing tir dau vao va chuy&i sang co quan Cdng an 5 DN cd daii hifu tgi phgm de diai tra lam rd; doag thdi kiem tra phat hifn 15 hd so vi pham va da xii ly thu hoi tien hoan thue 281,6 trifu ddng. Cirng vdi cac bifn phap quan ly daii hifu bat thudng, qua xac minh hda don GTGT dau vao cua cac hd so hoan thue GTGT ddi vdi hang hda xuat khaii qua bien gidi Campuehia, Cyc Thue' Tinh da tieh hanh phan tich nii ro theo 8 nhdm ddi tugng de tap trung thanh, kiem tia va to ehiic quan 1^ thue.
Qua dieu tra xac minh ciia cac co quan chiic nang cho thay, hanh vi gian Ign tioi hoan thue' thudng tgp trung d cac DN cd v&i dang l<y kinh doanh Ihap, mdi thanh lap nhung xin hoan tiiue'lien tyc; cac DN ed sd' lugng hang xuat khau rat ldn va khong tfieo miia vy;
cac DN sir dyng hinh thiic tfianh toan qua tai khoan vang lai; DN kha nang tai ehinh hgn die'nhung quy mo hoat dgng ldn; nhieu DN cimg xuat khaii cho mgt DN khac... Tuy nhien, vife xii ly dang la bai toan chua tim ra ldi giai tdt.
Gidi phap ngan chdn gian lan
Trude thuc tigng, thii dogn gjan lan hoan thue ddi vdi hogt dgng xuat khau hang hda tieii ngach thdng qua vifc lgi dung co die'chinh sadi va dudng bien gidi kha tinh vi, phiic tgp, Tcnig cyc Thue'va cae cyc thue' dja phuong da cd nhieu giai phap ngan dign trim khai mgnh me va dong bp. Ben canh do, de cao vifc thyc hifn cac giai phap chd'ng gian lan trong hoan thue GTGT phai dam bao th6rig nhat muc tieu: Nhgn dgng dugc cac phuang thiic gian Ign de nhanh didng ngan chan va day liii hanh vi gian Ign hoan thue'GTGT dol vdi hogt dpng xuat khau tieu ngach qua bien gidi; Tgo cdng bang xa hpi, chong gian lan thuong mgi, didhg lgi vifc chiem dogt tiai thue'GTGT cua mgt soDN nham dam bao sy lanh mgnh ddi vdi hogt dpng xuat khau hang hoa qua bien gidi giiia Vift Nam va cac nirdc.
Trong thdi gian qua, Tcbg eye Thue da bao eao va trinh Bg Tai chinh ban hanh 5 edng van ve tang cudng cdng tac quan Iy tiiue ddi vdi cac DN cd nii ro cao ve tfiu^. Tdng cyc Thue cung da tiidnh lgp doan cong tac v^ vife hoan tiiue GTGT dot vdi hogt dgng xuat khau hang hda tai dja ban tinh An Giang de nam bat tinh hinh, bao cao va de xuat cac giai phap bao cao Bp Tai chinh de cd chi dao kjp tiidi.
Cimg vdi dd, cac cyc tiiue da vao cupc thyc hifn mgnh me, phat hifn hanh vi, thu dogn gian lan hoan thue de bao cao kip tiidi vdi nganh tiiue'dja phuong va UBND tinh kjp thdi cd giai phap chi dgo, dieu hanh. Dien hinh n h u Cyc Thue tinh An Giajjg da phdl hgp vdi Cyc Hdi quan de phdn logi DN, dua vao tieu chi q u ^ ly rui ro de kiem tia ehi tiet ho so, kiein tra thyc te'hang hda. Cimg vdi cac bifn phap quan ly daii hifu bat thudng qua xac minh hda don GTGT dau vao cua cac hd so hoan tiiue GTGT dm vdi hang hda xuat khau qua bi^n gidi. Ngoai ra, Cyc Thue Tinh con bao cao tinh hinh vdi Thudng vy tinh iiy, UBND tinh dua ngi dung chi dgo cac ca quan chiic nang tren dia ban tang cudng phoi hpp de quan ly hoan ttiue'GTGT ddi vdi eae DN xuat khau tieii ngach qua bien gidi Campuehia. Tren co sd do, UBND tinh da chi dgo eo quan cdng an dieu tia mpt so DN cd dau hifu pham tgi di&i hinh de xii ly theo quy djnh ciia phap luat.
Trgng qua trinh nay, tCr thyc te'cac dia phirong cho thay, can day mgnh tang cudng phdl hgp chat die vdi eac nganh c6ng an, hai quan, ngan hang, Sd Ke hogch va Dau tu. Ban dii dao 127 quan ly cac DN xuat khaii hang hoa qua bien gidi; To chiic phan loai toan dial eac DN xuat khaii tieii nggch; Thye hifn ki&n soat toan difn ddi vdi DN xuat khaii qua bien gidi; Tang cuimg cong tac xae minh hoa don cua cac DN xuat khau tieu nggch qua bien gidi.
Bgn cgnh dd, can n g h i ^ eiiu siia ddi Thdng tu 06/2012/Tr-BTC tiieo hirdng bd quy djnh ve hoan thu^
ddi vdi hang hda xuat khaii tieu nggeh qua bi&i gjdi thanh toan bang vifc ngp ti&i mgt vao tai khoan vang Iai oia td chiic, ca nhan nudc ngoai md tgi NHTM Vift Nam; Sua ddi quy djnh ve hoan fliue d£a vdi trucmg hgp xuat khau tieu nggch qua bien gidi it nhat 3 tiiang/
Ilm va phan cap dio cyc trudng cyc thue'quyet djnh hoan thue'dio eac DN do chi cyc thue'tryc tiiugc quan ly; siia doi quy djnh ve kiein tia trude hoan thue'sau doi vdi DN xuat khau hang hoa qua b i ^ gidi dat lien;
Bd sung quy dinh ve hgp dSng mua hang vao h6 so hoan thue' ddi vdi DN xuat khau hang hoa qua bien gidi dat liai va bd sung quy djnh v^ ki&n tia hai quan 100% hang hoa xuat khau qua bien gidi dat lien dcfi vm
DN cd nil ro eao. W
