KEEM TRA KE TOAN
TRONG HOAT DONG XUAT NHAP KHAU ThS.NGUYENTHjHANGNGA
ia6n tm tii llhi kftodn cd thf giup xdc djnii ditgc tn gid thifc tecua cdc Id hdng xuat nhdp Uidu tidd ngdn chdn ¥d phdt hien mdt cdch cd hieu lac Hnh trgng tron thuf qua gid. nac tfdd chdng minh ring hifu qud da dng tdc Idm tm ke todn khdng chl dimg Igi 6 viec phdt hipn gkm Idn trf gid tinh tiiufmd cdn phdt hiin tinh tivngxuatkhfng, glanldnbdn
chft(mdH5) vd si lugng hdng hda...
D e hoan thanh chiic nang nhigm vy ciia minh, nganh Hai quan da phai ap dyng cac bign phap nghigp vy moi nhu: Nghigp vy qudn ly nii ro, khai bao hai quan dign tii va kiem ha sau thong quan. Neii ap dyng nghigp vu quan ly nii ro vd khai bao hdi quan dign hi gop phan hch eye tao dieu kign thuan lgi va nit ngan thai gian thong quan hdng h6a cho cac doanh nghigp (DN) thi kiem tra sau thong quan lai duy tri chiic nang chdng gian ldn thuang mai vd tinh trgng trdn Igu thue mpt each uyen chuyen, khdng tgo ra dch tac cho hogt dpng xuat nhap khau. Trong qua trinh hen hanh kiem tra sau thdng quan, cdn bp Hdi quan cd the phai Idem ha cdc nhdm chiing tu sau: chiing tCr thuang mai, chung tir ngan hang, chiing tir sd ke toan vd bdo cao tdi chinh.
Kilm tra chuTng tiTthUomg mai
Cdc chiing tir thuang mai dupc tgo Igp tren co sd tuan thii cdc thdng lg thuang mai, cdc cdng udc qudc
te cd lien quan, chdng hgn nhu: Quy tdc va thyc hanh thdng nhat tin dyng chiing tir; Quy tac thong nhart ve nhd thu; Cdc dieu kign thuang mai quoc te aia Phdng thuang mai quoc te (ICC); Cac nghi djnh thu vd cdc cdng udc quoc te ve van tdi bien nhu: Hague convention 1955/ Hamburg Protocol 1978/ Wasav^r 1929/ Brussels 1957, Cdng udc quoc te ve bpp ddng mua bdn bang bda qudc te... Nhiing can bp kiem tra sau thdng quan cd kinh nghigm va nam chdc cac tfldng lg thuong mai qudc te cd the nhanh chdng ket luan dupc tri gid thyc te aia Id hang va/hodc xac dinh chiing tir thuong mai md minh dang Idem tra
Id thgt bay gia. Tuy nhien, ding can ghi nhgn nhiing
"yeu diem diet ngudi" aia cbiing tir thuong mgi Id ngudi ta cd the ngpy tgo (lam gia) cbiing tir ma cdc chuyen gia quoc te ciing khd pbat bign. Ciing can ndi them rang sd tien ghi tren cbiing tir thuang mgi la sd hen cd the chuyen tiic la so hen dd cd the tra bang each tra ngay, da tgm iing, tra chgm hodc cd the ddi bang cd gia tri tuong duong... Vi nhiing ddc diem nay ddi vdi nghigp vu Kiem tra sau tbdng quan, cbiing tir thuang mgi chii yeu dupc sir dpng trong khau xac dinb ban chat chimg logi bdng bda (dp ma HS) hogc xdc dinb sd lupng hang bda. Cdc trudng hpp kiem tra xac dinb tri gia bai quan (de tinb tbue) kiem tra xet doan cbiing tir thuong mai chi cd the pbat bign cac trudng bgrp gian Ign d "trinb dp tbap" hoac chi dupc coi la mpt kenh tbdng tin tbam chieu cbo cdc budc kiem tra hep tbeo.
Kilm tra chulhg tir ngdn hdng
Dieu 7 Phdp Ignh Ngogi hdi 28/2005 PL-UBTVQHll, ngay 13/12/2005 quy dinb: Mpi thanh toan chuyen hen Uen quan den xuat khau, nhgp khau bang bda dicb vu pbdi thyc hign thdng qua td chiic tin dyng dupc phep. Quy dinb aia Phap Ignh ngoai hdi 2005 ding pbii bpp vdi quy dinb ve qudn Iy ngoai hdi aia bau bet cac nudc tren the gidi.
Tbeo cac quy dinb quan Iy ngoai hdi nhu tren thi kiem tra xet doan chiing tir ngan bang ngudi ta cd the xdc dinb dupc so hen thpc te da tbanb todn cbo cac Id bang xuat nhgp khau. Kiem tra xet doan chiing tir ngan hang can cbii y mpt sd ddc diem sau:
$ NGHIlNCtirU TRAOfidl
+ Hau het cac chimg tu ngan hang chi ghi nhgn so hen thuc te da chuyen qua ngan hang, tuc la
da ha, cac khoan hen thanh toan sau thoi diem kiem ha (neu co) se khong dupc the hifn tren cac chung tu ngan hang. Tren thpc te, doang nghigp (DN) CO the nhgp khau hang theo hinh thuc thanh toan chgm (toan bp hay mpt phan) da ban nhimg hang hoa do va da thu hen nhung chua tra hen cho nguoi ban thi van khong co chung tir tra hen qua ngan hang.
+ Ngucri nhgp khau co the dong thai huy dpng tien giri ciia minh tir cac ngan hang khac nhau, tharJn toan vao cac thai diem khac nhau va/hogc ap dpng cac phuang thuc thanh toan khac nhau (TT, L/C.) de cimg thanh toan cho mpt 16 hang nhung chi khai bao vai hai quan so tien cua 1 lan thanh toan tir mpt ngan hang.
Kilm tra cliumg tH s6 Ice toin vi bio cio tii chinh
Nhu da trinh bay a phan tren, chimg tir thucmg mgi chi ghi nhgn so tien co the chuyen nhung tgi thdi
diem phat hanh chimg tir, so tien ghi tren chiing tir chua chuyen. Chiing tir ngan hang chi ghi nhgn so hen da thanh toan qua ngan hang tiic la thpc te da tri. Trong khi do, theo cjuy dinh aia Higp dinh tri gii GATT 1994, tri gia hii quan ciing chiith la tri gii tinh thue aia 16 hing dupc xac dinh tren co s6 so tien thpc te di tri hay se phii hi cho 16 hang do.
Vi nhiing ly do thpc te tren diy nen cac chiing tir thucmg mgi ngan hing mgc dii rat hiiu ich nhung chua hpi tp day dit cic th6ng tin can thiet du tin cgy de xic dinh tri gia tinh thue aia 16 hang. Noi cich khic, cic cupc kiem tra sau th6ng quan nham kiem ha xic dinh tri gia tinh thue ciia hing hoa xuat nhap khau kh6ng the chi cin cii vao cac chiing tir thuang mgi ngan hing.
Khac bigt voi cic chiing tir thuang mgi ngan hang, sau khi hing hoa xuat nhgp khau da dupc th6ng quan thi chiing tir vi so ke toan phai ghi nhgn day du cac khoin tien thpc te mi nguai nhgp khau da tri hay se phai tri cho 16 hing. Noi mpt cich khac la: kiem tra chiing tir vi so ke toan can bp kiem tra sau th6ng quan co the thu thap day du cac th6ng tin can thiet de xac dinh so hen ma nguai nhap kha'u thpc te di tri hay se phii tra cho 16 hing do. Ca sa phdp ly: Luat Ke toin Vigt Nam 2003 co nhiing quy dinh rat cp the ve chiing tir va so ke toan, CO the trich din ra diy mpt so quy dinh trpe tiep: + Cic nghigp vp kinh te, tai chinh phat sinh lien quan deh hogt dpng ciia dom vi ke toin deu phii lap chung tir ke toin. Chiing tir ke toin chi dupc Igp 54
mpt Ian cho moi nghigp vp kinh te, tii chinh (khoin 1 Dieu 19).
+ Nghiem cam tinh trgng de ngoii so ke toan tii sin aia don vi ke toin hoic tii sin lien quan deh dom vi ke toin (khoin 3, Dieu 14).
+ So ke toin phai ghi kip tiioi, ro ring, day du tiieo cic npi dung ciia so. Th6ng tin, so ligu ghi vio so ke toin phii chinh xic, tnmg thpc, diing vdi chiing tii ke toin (khoin 3, E)ieu 27).
Theo nhiing quy dinh niy cac khoin chi hi cho nghigp vp nhgp khau hing hda tir nudc ngoii ciing nhu cic khoan thu tir nghigp vp ban hang xuat khau deu phii cd chiing tir vi dupc ghi vio sd ke toan.
Ca sa khoa hpc: Theo nguyen t^c doi umg vk nguyen tic phii hpp aia nghigp vp ke toin, khi hang hda nhgp khau dupc thdng quan vi dupc nhgp vao kho aia DN ke toan phii ghi ting hing hda dong thdi ghi giim tien (neu thanh toan ngay) hogc ting np phii tri (neu thanh toan chgm). Vdi nghigp vp xuat kha'u khi hing hda xuat kho ke toin phii ghi tri gia xuat kho dong thdi ghi gii vdn oia hing ban ra.
Dieu dd Cling cd nghia li sau khi dupc phep thdng quan (xuat hoac nhgp kha'u) nginh Hii quan cd th^
ti&i hinh kie'm tra sau thdng quan vio bat cii thoi diem nao tii ligu ke toin deu ghi nhan day du cic thdng tin can thiet chinh xic de kie'm ha xic dinh tri gia thpc te aia Id hing.
Ca sa thuc tien: Cic khoan tien thanh toan cho nghigp vp li cac khoin chi thpc te hpp Iy dupc CO quan thue chap nhan trong qui trinh xic dinh sd thue DN phii npp. Vi vgy, ngudi kinh doanh phai khai bio het cac chi phi thpc te de giam thieu so thue phii npp. Khdng cd bat cii ngudi kinh doanh hoic DN nio chap nhgn npp thue nhieu hom miic thue thpc te phii npp. Tren thpc te, khdng it DN cd y khai bao chi phi cao hon thpc te de giam thieu so thue phii npp nhung khdng cd ngudi npp thue nio co y "bd quen" cic khoin chi phi mi minh da thpc chi. Thpc te nay cho thay mpi chi phi mua hing nhap khau deu dupc phin inh trong sd ke toin, tuy nhien, vi lpi ich cpc bp oia minh cic chi phi cd the dupc ngpy trang theo cic hinh thiic khic nhau. Kiem tra phan tich vi phit hign dupc cic chi phi cau thanh tri gia hii quan dang bi "ah giau" hong sd ke toan ludn ludn li yeu cau trpe tiep doi vdi mpi cin bp kiem ha sau thdng quan. Tir nhiing phan tich tren day ta cd tiie di den ket luan: Kiem ha tai ligu k^ toin hoan toin cd the giiip ta xac dinh dupc tri gia thpc te aia cic Id hang xuit nhap khau tir dd ngin chin vi phit hign mpt each cd higu lpc tinh trgng trcm thue qua gii. ft