I PHAPLUftT-ANNIHHIHWINGMAiy
Cd DUAN THUE VA DDANH NGHIEP
se thoa thuan trifiic ve gia linh thue V di ehinh sdch md cfla,
thu hljt ddu tfl. cdc DN ddu tfl nfldc ngodl da trfl thanh mpt phdn tich cflc trong eac thanh phdn kinh td, ddng gdp cho sfl tdng trfldng kinh te cua Viet Nam. Tuy nhidn. khi phan tich d gdc dp nghipp vy ve thue, cho thdy. cd tinh trgng 16 gid lai that do Ipl dyng vdn d l chuyen gid (mua - ban npi bp trong tap doan khdng theo nguyen tdc thi trfldng. Thdi gian qua, nganh Thul da trien khai quyit het viec kilm tra. thanh tra chdng chuyen 0A nhflhg hipu qud chfla cao vi chuyin gia tfl giao dich quoc te la khd phfle tap, thieu thdng tin d l chflng minh vdn dl gian lan gia mua - bdn.
khd xac dmh ben mua bdn ban thfle te tgi nfldc ngoai.
De kilm soat vdn d l nay theo nguyen tdc gia thl trfldng.
tgo dieu kien cho DN vfla tuan thfl phdp lugt ed 6 nvtdc nh^n ddu tfl va d nfldc XK vdn, thi mdt trong nhflng npi dung quan trpng dflpc bd sung, sfla ddi trong Luat Qudn ly Thud la bd sung Ctf c h ^ thda thu^n tnfOe v£ phiAtng phap xdc dinh gid (APA) theo nguyen tac gia thi trfldng gifla cd quan thue va DN nhdm ngan ch$n tinh trang gian lan trong chiqren gid. Cu the, thay vi de DN gian l^n chuyin gid rdi cd quan thue mdi kilm tra tim ra
hanh vi gian Idn d l truy thu thul, thi nay cd quem t h u l se tifin hanh theo cd c h l thod thu4n trflde vdi DN. vdl Cty mp vd cdc cd quan thul nfldc ngodi vl mfle gid. dlnh mflc Ipi nhuan eua tflng mgt hdng. tfl dd lam ed sd d l dn dinh vd truy thu thue.
Theo cd chfi nay, DN da qufic gia phdi chfl dpng d l xudt bien phap tinh gid hoac mflc gia khi thfle hipn mua - ban gifla cdc thanh vien trong tap doan trflde khi khai nop thue, cd quan thue Vipt Nam (cd t h l phfii hpp vdi cd quan t h u l nfldc ngodi cd ky ket Hiep dinh trdnh ddnh thue hai Idn vdi Vipt Nam) se giam sat, kiem sodt de chdng gian lan chuyen gia.
Cd che nay da dfl^c nhilu nfldc phat triin trdn the gidi. dac bipt la cdc nfldc thanh vidn OECD vd cdc nfldc trong khu vfle nhfl Tnmg Quoc, Thai Lan. In- donesia. IVlalaysia. Singapore...
da va dang ap dyng khd hipu qud. Cd chd thod thugn trflde ve phfldng phdp xac dlnh gld cung la ndi dung chinh dflpc dieu cMnh tai cdc hipp dinh tranh ddnh thue hai Idn vd ngan ngfla trfin lau thul.
Bd sung Cd e h l nay se tgo sfl chfl ddng cho DN trong lap ke hogch kinh doanh va thfle hien nghia vu thul. ddng thdi tao thuan ldi eho cdng tdc thu thul, khai thde hidu qud bdo ve ngudn thu tren cd sd DN da qudc gia dfldc hfldng flU dal ddu tfl, dfldc
Ong Cao Anh Tuan ct)o biet: Co che thda thu$n Injdc ve phuang phap xac dinh gia dua tren rai nhieu yeutonhugia thi tnJd ng chi phi. ty suat Ipi nhu$n,... de ngudi nd pva CO quan thuecu ngxa cdinh de thuc hi$n trong vong td 3 - 5 nam. Da yla co che ma nhie unud c da a pdu ng tha nhcong. nha Ha doi vdi cac t$p doan Ion, cac Cty da quoc gia. Co che thoa thuSn nay duo ca pdung duoi nhie uhlnh thO c da phuong (giua hai co quan thue thoa thuSn vdi DN): song phuong (gida hai co quan thue vdi nhau);
don phuong (ia gida co quan thue thoa thu$n vdi DN). Vi$c nay rat cong khai minh bach trong dieu ki$n quy dinh cua phap lu$t
tiep can va khai thdc thi trfldng tieu thy hang hod, dich vy thi phdi cd n ^ a vy ddng gdp tai chinh vdi xa hpi.
Bd Vu v a n Chi. Vy trfldng Vu Chlnh sdch t h u l cho biet: Thoa thuan trflde vl phfldng phap gia tinh thul la sfl rang bude gifla cd quan thue va ngfldi nop thue, dfldc ban hdnh trflde khi giao d|ch xky ra, tflc Id trflde khi DN bdt ddu npp hd sd " ^
IS018/2012 127
PHAP LU4T - AN NINH THUONG M f l
Nghi gi tir mihilinrng toi thieu moi?^
S
au ra't nhiSu phJOng in, dS xuSit, hOi nghl, h j i t h i o , mLfc luong t6'i thi^u cua cdn b$, cdng chifc nhd nude da dupe diSu chlnh tu 630.000 d ngudi/th^ng l§n 1.050.000 d/ ngudi/ th^ng tii 1/5/2012. NhiSu V ki«n cho rSng, day la mUc tang kha cao, tdi 26%. Chung ta suy nghT gi vS mUo iuong tdi thiSu mdi n§u trSn?TnJdc h a , cd su chSnh l^ch kha Idn giQa mCrc iuong tdi thiSu cua can bd, cdng chile vdi mUc iuong tfii thi^u cua ngudi iao ddng trong cac DN.
Ch^ng han, d Ha Ndi hi$n nay, mUc luong tdi thieu cua ngudi lao ddng trong cac DN la 2 tridu dfing /ngudi/thang, cao gSn g j p dfii mUc iuong tfii thilu ciia can bfi, cdng chile mdi ban hanh. Vt sao cfi su chdnh Ifich dd? Phai chang can bfi, cdng chUc lam viee it hon hay chcft iuong iao dfing thfip hdn ngudi iao dfing trong eac DN? Khdng hoan toan dung nhu v^y ma ngude lai, vfi ly thuyfit,
{^P khai thue. No se thu$n 1(?1
hdn rSt nhl^u, vi glila DN va co quan thue se cung lam vl$c d^
dua ra mule ma hai ben cung ch£p nhfin dtr^c.
Theo Pho Tdng cyc trUdng Tfing cue Thu« (BO Tai chinh) Cao Anh Tu4n, thi fi Vl$t Nam, hl?n Tfing cue Thuef dang ap dyng thi dl^m phuong phap mdi nay dfii vdi mot sd DN FDI Idn nhif Samsung, Nokia... Sau thdi gian till diem, sdp tdi Tfing cyc Thutf tren cd sd sijfa dfii, bfi sung Lu^t, se trien khai dai tra, nang cao hiOu qud mpt biJdc vi^c chfing thdt thu thutf qua chuyfin gia • 281 n i n e • ) ! stf 18/2012
chat lUdng edng vific cCia can bfi, cdng chile trong bfi may cfing quyfin, trong nhiSu tnidng hfip, lai cd y nghTa quySt dinh dfii vdi hoat dfing ciia DN.
IVIUe ludng tfii thifiu mdi cao hdn mUc iudng tfii Ihifiu cO tdi 26% nhung vfin cho la thap va chua ddm bao cho can bfi, cfing chUc dii sfing. Song, vi sao da tif lau, chl vdl mile lUdng tfii thifiu 830.000 d/ngufil/thang ma cic can bfi, cfing chUe v^n sfing va lam vific blnh thudng, mfit bfi p h j n khfing nhfi lai cd cudc sfing rfit cao, xSy duoe nha ifiu. bifit thu, sSm xe hdi dSt tifin va cho con di du hpe d nudc ngoai vdi mUc phi mfii nam tdi ci tram nghin USD? o a y la cau hdi khfing khfi trd Idl nhung chua cd al trd Idl. Khi giai trinh vfi mUc iuong tfii thieu mfii ciia can bd, cdng chUe, ed y kifin eho rSng, do mile iuong thfip, khdng du cho cufic sfing nfin da xdy ra tinh tr^ng "tude do?t dfi bii ddp' trong eac can bfi, edng chile. Nfiu dd la su thdt thl thdt la 'dai hpa' cho nhdn dan ta. Bdi, sfi tifin md nhdn ddn b| "tudc d o a f id rSt Idn. Phdi chdng, dfi chlnh id nguydn nhdn idm cho cufie ddu tranh chfing tham nhung ciia Ddng vd nhan dan ta chua dat kfit qud nhu mong mufin.
Tai sao khfing thfi ndng mUc iuong tfii thifiu cCia cdn bfi, cfing chUc Ifin cao hdn nOa? Cau trd Idi cd tlnh chdt "kinh difin" Id khfing cfi ngufin dfi chi. Theo tlnh todn ciia Bfi Tdi chlnh, iuong tfii thifiu Ifin mUc 1,05 trifiu dfing, ngdn sdch Nhd nudc se cdn khodng 11.000 ty dfing. Sfi tifin dd cfi thMc su Id qud Idn dfii vdi NSNN trang khi mdi ddy nhdt, dfi dn CNH - HBH Bfi GTVT Vila dupe Bfi tnidng Dinh La Thdng ky phd duyfit cd mUe kinh phi Ifin dfin 223.790 tl dfing eho giai doan til nay dfin nfim 2020 va chl
• Luft gia VU X U A N TI£N
rifing vific xfiy tn; sd mdi ciia Bfi nay da hon 10.000 ty dfing? Cd la ngiiidi ly khi Chung ta lufin lufin kh^ng dinh rdng, ddu tu eho ngufin nhdn ii^c la khodn ddu tu cfi hifiu qud nhdt nhung lai "do, dfim' tDng dfing dfii vdl luonj cOa cdn bfi, cfing chUe?
Cfi thfi ndng mUc lUdng cua can bfi, cdng ehUc Ifin cao hon nhung tfing chi til NSNN cho tifin iuong cua edn bfi, cfing chile khfing tdng ho|c chi tdng vdi ty Ifi thdp? Cfi t h l thtfc hifin dupe difiu dd nfiu trinh d^
chuyfin mfin cua edn bfi, cfing chile dupc ndng Ifin, sfi lao dfing gidm dl.
Mfit chuyfin vifin da Idm vific Ifiu nSm trong mfit co quan Bfi (xin dUpc gi^u tfin) cho rdng, trong cdc cd quan nha nudc hifin nay cd 1/3 can bfi th^c sv ldm vific, 1/3 Vila lam vifa Choi va 1/3 cdn lai gdn nhu khfing Idm gi. Dii la difiu khfing thfi tin dupc vl d cdc DN, mfii VI tri cfing vific dfiu cd Ban mfi t i cfing vific ro rdng vfi do dd, dfi Unh luong, ngudi lao dfing phdi lam v l ^ thuc su, khdng thfi ed "vifa Idm, vila ehdi'. Tai sao cdc cd quan nha nildc khdng Idm dupc difiu dd? Nfiu do id su thfit, chiing ta cfi thfi gidm di 1/3 sficdnbfi,cdngchilchifinnayvichl thfi thfii, mUc lUdng cDa nhOng can bfi, cfing chOc cdn 1^1 dd cao hdn ddng kfi.
Ddng vd Nhd nudc ta dang r^l quyfit tdm xfiy dung mdt dfii ngu cdn bfi, cfing chile trong sgch, dfi cfi mOt Nhd nudc cua ddn, do dfin vd vl ddn.
Song, nfiu d l cdn bfi, cfing chdc khfing dii sfing bdng luong, nfiu thda nhfin vific "tudc doat d l bii ddp" nhil hifin nay thl muc tifiu nfiu trfin se ld...'md ve ndi xa Idm"! •
