Ikiaiim •MligOS/20llT^
T A N G Cl/dNG CONG TACTHANH TRA THUE d VIET NAM
TS. N G U Y I N THI THANH HOAl
id mdt tdchde trong hi ^dng tdehUe eua thanh tra nhd nude, ddng th^ Id tddiUeedu thdnh trong bp may qudn If cua nganh Tdi diinh, thanh tra tdi diinh ndi diung vd thanh tra tiiuindi rieng Id mpt cdng at qudn if tdi chinh eo hiiu lu^ ddm bdo dm phqi ludt, tdc diinh sdch ehe dp vd kihoach ngdn sddi nhd nude duoc chdp hdnh nghUm chinh.
Thanh tra thue: NhuTng noi dung ccr bdn
Thanh tia thue bao gom thanh tra ngudi npp thue (NNT) va thanh tia npi bp nganh Thue. Phgm vi bai viet de cgp den hogt ddng thanh tra ngudi npp thue.
Thanh tia NNT la thanh tra qua timh chap hanh lugt thue aia NNT, noi each khac la thanh tia vipe chap hanh cae nhipm vy ma Nha nude giao pho cho hp tiong vipe thyc hipn nghia vy doi vdi Nha nude.
Npi dung thanh tia NNT tap trung vao eae van de eo ban sau day:
Thit nhat, thanh tra vipe chap hanh nhirng quy dinh ve dang ky ke khai npp thue. Dang ky ke khai npp thue la nghia vy bat bupc aia eae ddi tupng npp ttiue khi ra kinh doanh, neii eac doi tupng npp thue khi kinh doanh ma khong dang ky thue, ho|c ke khai khong trung thyc bi coi la hanh vi vi phgm phap luat can phai co bipn phap chan chinh kip thdi. Npi dung ciia cong tac thanh tia chap hanh nhiing quy dinh dang ky ke khai npp thue gom thanh tra vipe chap hanh nghia vu dang ky kinh doanh, thanh tia tinh trung thye ciia eae tai lipu, so lieu ke khai tiong dang ky kinh doanh va dang ky thue ve von, dia diem kinh doanh, nganh nghe kinh doanh, thdi gian thye te kinh doanh... nham chan ehinh cac hipn tupng gian Ign tiong vipe ke khai dang ky thue.
Thu hai, thanh tia vipe chap hanh che dp luu giii so lipu, tai lipu kinh doanh nghia vy bat bupc ciia doi tupng npp thue. Day la co sd phap ly de xac dinh nghia vy npp thue ciia NNT. Cac ca sd kinh doanh phai chap hanh lgp ehiing tir, sd ke toan,Iap bao cao tai chinh va bao eao thue theo ehe dp quy dinh thong nhat cua Nha nude. Mpi hanh vi vi phgm eac che dp quy dinh nay deu bi coi la hanh vi vi phgm phap lugt can phai dupe ngan chgn kjp thdi. Npi dung thanh
thue tiong Ijhh vyc nay tap trung vao kiem tia tinh hpp ly, hpp phap ciia ehiing tir ban dau, kiem tia vipe chap hanh ehe dp va quy trinh bgch toan k^ toan, vipe tinh thue, xac dinh so thue phai npp, so thue dupe khau trir, vipe lap eac bao cao tai ehinh va bao eao thu npp ngan saeh ciia cae doi tupng npp thue... Day la npi dung phiic tgp nhat, tdn nhieu thdi gian cong siic nhat nhung Igi co tae dyng Idn nhat tiong vipe phat hien va ngan ehgn eae hanh vi gian Ign, khai man, tidn Igu thue deim bcio tinh nghiem minh ciia phap luat va tinh eong bang trong vipe thyc hipn nghia vy thue aia eac doi tupng npp thue.
Thu ba, thanh tra vipe chap hanh nghia vy npp thue ciia NNT. Npp thue day du va diing hgn la nghia vu aia NNT. Mpi trudng hpp cd tinh day dua, chgm npp hogc chay y deu la nhiing hanh vi vi pham va CO anh hudng xau den ky lugt thu npp can phai dupe chan ehinh. Vipe day dua, chgm npp tien thue keo dai rat eo the la mam mdng ciia vipe chiem doat tien thue eiia Nha nude, cho nen cong tac thanh tra thue can phai ngan chan nhiing hipn tupng nay, nhat la tiong dieu kipn cac co sd kinh doanh ty ke khai, tinh thue va npp thue vao Kho bgc Nha nude theo quy trinh quan ly thu thue hipn nay.
Mot s6 ket qud cong tac thanh tra thue
Ddi vdi Vipt Nam, viec thyc hipn phuong phap NNT ty tinh, ty ke khai thue da phan ro tiach rihipm gjiia CO quan thue va NNT. NNT eluu tiach nhipm trudc phap lugt ve vipe ke khai va nghia vy npp thue a i a minh, co quan thue co tiach nhipm quan ly vipe thu npp thue, phat hipn nhiing hanh vi vi phgm die lugt thue va xir ly theo diing quy dinh. Do b6 che dp thue chuyen quan, nganh Thue da tgp tnmg nguon lyc de tang cudng cong tac thanh tra vipe thu nOp
19rNGHl£NC(]rU-TRAO DOI
thue. Co quan thue da ban hanh quy trinh nghipp vu thanh tia thue; ddng thdi, tien hanh sSp xep bo tri can bp thue theo hudng tang so lugng can bd thue lam cong tae thanh tia thue, trinh dp can bp cdng dupe nang cao de dap ling vdi yeu cau nhipm vy mdi. Cd the noi ket qua dgt dupe thong qua eong tae thanh tra thue la rat Idn.
Nam 2012, ke hogeh thanh tra tap trung vao cac doanh nghipp (DN) 16 co dau hipu chuyen gia, DN CO hogt dpng giao dieh hen ket. Qua thanh tra, kiem tia da xae dinh nhieu DN tir 16 da co lai. Cdng tae tiianh tia ca nam 2012 thue hipn dupe iien 7.000 DN tang 15,4% so vdi tiiuc hien nam 2011 la 6.101 DN, dgt 90,1% ke hogeh nam 2012. Tdng sd truy thu, truy hoan va phgt ude phan dau ca nam dgt 5.500 - 6.000 ty ddng, tang 61%-76% so vdi cimg ky nam 2011(3.409 ty ddng). Trong nam 2012, song song vdi vipe trien khai eong tac theo ke hogeh, e6ng tae thanh tia cdn tap trung vao thuc hien thanh tra chu}ien de, dupe trien khai toan dien tir Tong eye tdi eae eye thue, dem Igi hipu qua tdt, cu the:
Nam 2012, Nganh Thue da kien nghi xCr ly truy thu v^ don 66c no dong vao NSNN 3.227,9 t^ dong. Trong dd, tdng thu cho NSNN qua thanh tra, kiem tra hem 1.281,2 ty dong, chiem 28,85% tSng s6 truy thu qua thanh tra, kiem tra, ddn doc s6 thue no dong cdn phai nop NSNN so tien hon 1.946,7 ty d6ng.
- Chuyen de kiem tra, don doc np dpng: Toan Nganh da tiiyc hipn thanh tia, kiem tra tai 307 DN, so tien thue kien nghi xir ly truy thu va don doc np dpng vao NSNN 3.227,9 ty ddng (trong do: tang thu cho NSNN qua tiianh tia, kiein tra hon 1.281,2 ty dong, chiem 28,85% tdng sd truy tiiu qua thanh tia, kiein tia toan Nganh, don doe so thue np dpng con phai npp NSNN sd tien hon 1.946,7 ty ddng); giam khau trii thue gia tii gia tang (GTGT) 39 ty dong; giam 16 455,9 ty.
Rieng tgi Tdng cue Thue da xir ly tai 97 tgp doan, tdng cdng ty kien nghi xir ly truy tiiu va d6n doc np dpng vao NSNN sd tien 2.207 ty (trong do: sd tien thue tang tiiem qua tiianh tia, kiein tia la 861,7 t^
ddng, d6n doe tiiu so tiiue np dpng la 1.345,7 ty dong), giam khau tiii han 34,2 ty ddng, giam 16 hon 158,2 ty ddng, ngoai ra qua tiianh tia, kiem tia don doc thu npp Doan kiein tia tgi Tap doan Cao su va Tap doan Than - Khoang san con yeu eau DN ty dieu chinh ke khai npp NSNN nam 2012 sd tien 725 ty ddng.
- Chuyen de kiem tia ngan hang tiiuong mgi: Toan l%^|
nganh Thue da ban hanh 97 quyet dinh thanh, kiein tra ddi vdi cae ngan hang, chi nhanh ngan hang, tiong dd da hoan thanh thanh, kiem tia doi vdi 94 ngan hang, chi nhanh ngan hang, ra quyet dinh truy thu va phgt hon 150,9 ty ddng, giam khau trir thue GTGT 5,1 ty ddng va ddn doe thu npp 1.415,6 ty dong, trong do tgi Tdng eye Thue da thanh, kiem tra tgi 19 ngan hang thuong mgi va kien nghi truy thu thue tang them qua thanh, kiem tra la 92 ty dong; Giam khaii trir thue GTGT la 3,1 ty ddng; d6n doc thu vao NSNN sd tiiue ton dpng nam 2011 la 1.214,3 ty ddng.
- Phdi hpp vdi Co quan thanh tra giam sat Ngan hang Nha nude (Cye Phong chong rira tien) n ^ bit cac th6ng tin ve cac giao dich thanh toan qua ngan hang CO dau hieu dang ngd cua mpt so DN kinh doanh hang hoa kh6ng co that va sir dyng bat hpp phap boa dan, ke khai thue GTGT dau vao va xac djnh chi phi khi tinh thu nhgp cMu thue khong diing quy dinh... theo do xac dinh thue GTGT tang qua thanh tra la: 3,6 ty dong; so thue TNDN tang qua thanh tia la 8,38 ty dong. Qua thanh tra da chi dgo 14 Cye tiiue thanh lap bp phgn xii ly eac DN tiianh toan qua ngan hang eo dau hipu dang ngd de nghien ciiu, xir ly thong tin, thanh!, kiein tra thue, de xuat xii ly theo ehe dp quy dinh doi vdi cac DN dong tren dia ban CO giao djch thanh toan qua ngan hang eo dau hi§u dang ngd nham chong that thu thue.
l/u di^m va han che
Cdng tae thanh tra, kiem tra thue da dem Igi cac tac dpng tich cye den cong tac quan ly thue, eu the:
- Qua thanh tra, ngoai vipe tang tiiu vao NSNN khoan tien thue khai thieu, tiiue an lau cdn tap trung ddn doc cae khoan tien thue no dpng bi chiem dung vao ngan sach; Phat hipn cac dang an Igu thue de xir ly kip thdi va kien nghi dieu chmh bd sung chinh saeh cho phii hop vdi thue te.
- Vipe tap trung thanh tia tiieo eac ehuyen de vira qua dgt hipu qua eao, vipe xir ly dupe toan dipn, tiiong nhat h-ong ea Nganh khdng bd sot ngudn thu dgc bipt la ddi vdi nhirng nganh nghe dang dupe du lugn quan tam. Rieng ddi vdi thanh tia chuyen de eae DN 16 tirong toan Nganh da mang Igi ket qu^, ti^y thu, phgt hanh vi vi phgm phap lugt thue va dieu diinh giam kha Idn sd Id a i a cac DN ke khai, chan chinh vipe ke khai thue a i a DN. Tap tiiong tiianh tia cae DN ke khai 16 budc dau da cd tac dyng, danh dpng den cac DN thudng xuyen khai 16, dgc bipt doi voi eae DN cd quan hp giao dich hen ket. Mpt so tiirdng hpp phai dieu chinh Igi gia ban, gia gia c6ng, DN ke khai^ld kh6ng npp tiiue, sau khi tiianh ti-a phai npp thue tiuy tiiu va phgt, mat quyen uu dai, tiiu hdi tfiue
iMCHim •Thdng05/2013^
|hoan hogc giam trir so 16.
C6ng tac thanh tra thue thdi gian qua mac dii dgt dupe mpt so ket qua tich eye, tuy nhien ciing can nhgn thay rang cae hipn tupng vi phgm eae quy dinh ve thue rat Idn. Dieu nay do nhieu nguyen nhan co the ke den nhu:
Mdt Id, chua co quy trinh phan logi kiem tra mpt each ed hp thong, khoa hoc de nham phat hipn doi tupng CO nhieu kha nang tron thue, Igu thue de tien hanh thanh tia, do vgy hieu qua a i a thanh tia thue chua that cao.
Nam 2012, todn Ngdnh Thue da ban hdnh 97 quyet dinh thanh, kiem tra doi vdri cdc ngdn hdng, chi nhdnh ngan hang, trong do da hoan thanh thanh, kiem tra ddi vdi 94 ngdn hang, ^ chi nhdnh ngan hang, ra quy^t djnh truy thu vd phat hon 150,9 t^ dong, gidm khau triT thue GTGT 5,1 t^ d6ng vd ddn doc thu nop 1.415,619 dong.
Hai Id, nhin chung van con mpt bp phgn can bp thanh tia thue ehua thgt sy dap ling yeu cau cua tinh hinh hipn nay, bp phan thanh tra thue m6ng ve so lupng, ben egnh trinh dp can bp lam cdng tae thanh tia thue ding con nhieu hgn che nen hipu qua cong tac thanh tia thue chua hipu qua.
Ba Id, vipe tien hanh xir ly cac trudng hpp vi phgm theo quyet dinh ciia thanh tra thue chua du siic ran de, quyen ban eua bp phgn thanh tia thue eon it nen ciing anh hudng tdi hieu qua a i a cdng tac thanh tra thue.
PhUtfng htfdng hoan thien cong tac tranh tra thu^
Tdng eye Thue da ban hanh Quyet dinh so 2180/
QD-TCT ngay 27/12/2012 ve vipe giao ke hogeh tiianh tia, nhipm vy kiein tia 2013 eiia toan nganh Thue la 8.747 DN dgt 1,79%; nhipm vy kiehi tia la 63.239 DN dgt 13% tren tong sd DN hogt dpng san xuat kinh doanh thupc doi tupmg quan ly thue va tgp tnmg vao DN 16 CO dau hipu chuyen gia; khai thae tang thu eae DN ed so npp thue Idn; DN nhieu nam chua dupe thanh tia. Idem tia; cac DN dupe hudng uu dai mien, giam thue, eae DN dang dupe uu dai kinh doanh khu cong nghipp, khu che xuat; tharih tia ket hpp vdi kiem tia sau hoan thue; thanh tra cac DN tam nhgp tai xuat; thanh tia cac linh vyc phat sinh thue nha thau nude ngoai {lien ket dao tgo, ban quyen san xuat, tieu thy 6t6,...). Thye hipn chi dgo a i a Bp Tai ehinh, toan Nganh trien khai tiianh tia, kiem tia mpt so ehuyen de nhu: thanh tra hoan thue; tSng cudng kiem tra eac
hp thue khoan tiong phgm vi toan Nganh; thanh tia.
Idem tra cac DN 16 eo dau hipu chuyen gia; Phan daii thyc hipn don doe so thu npp vao NSNN dgt 75-80%
tong so thue truy thu va phgt qua thanh tia. Idem tra.
De hoan thanh ke hogch, nhipm vy tien, tiong tiidi gian tdi cong tac thanh tra thue can dupe tang cudng, hoan thien theo cac hirdng sau day:
- Trudc het, siia ddi, bd sung, hoan thien che dp chinh sach thue cho phii hpp. Phap lugt thue la ca sd phap ly eho hogt dpng thanh tra thue.
- Tap trung xay dyng eae tai lipu thanh tra, kiem tia mang tinh chuyen sau, chuyen nganh.
- Trien khai ap dyng rpng rai eac ling dung tin hpc vao cong tae thanh tra, kiem tia tiiue va quan tam chi dgo sat sao nhap dii Upu vao cac ling dyng tin hpc (ling dyng TPR va BCTC); cap nhat day dii eo sd dir hpu th6ng tin ve NNT, ap dung phd bien viec sir dyng tieu chi danh gia rui ro de phan tich lya chpn lap ke hogch, kiein tia ho so khai thue tgi ca quan tiiue dgt hipu qua eao.
- Tang cudng so lupng dpi ngti can bp thanh tra thue, ddng thdi phai nang eao chat lupng can bp.
Hien nay, can bp thanh tia tuy da dupe bo sung ve sd lupng va da eo nhieu cd gang nang eao trinh dp chat lupng nhung do khoi lupng cong vipe nhieu, ddi tupng quan ly da dgng va phiie tap nen co quan thue can co sy phan eong bo tri sap xep can bp theo hudng tang sd lupng dpi ngii can bp thue lam e6ng tae thanh tra thue va ehii trpng nang eao chat lupng can bp.
- Can CO sy phdi hpp vdi cac co quan khac nhu co quan kiein toan, thanh tra tai chinh, phai phan dinh ro chiie nang nhipm vu ciia timg eo quan tiianh tia, kiein tia de tianh thanh tia chong cheo ddi vdi cac co sd kirih doanh, gay phien ha va anh hudng kh6ng tot den hogt dpng san xuat kinh doanh aia NNT.
- Ddi vdi cae cupc thanh tia thue can nam chae NNT ve dae diem nganh nghe san xuat kinh doanh, quy trinh e6ng nghp, nang lyc san xuat, hinh thiic dang ky npp thue de ap dyng phuong phap thanh tra phii hpp nham kh6ng keo dai gay phien ha eho doi tupng dupe thanh tia.
- Phai dpng vien dupe quan ehiing tham gia khi tien hanh thanh tia. Phai biet dya vao quan chiing dang tin egy, co hieu biet su vipe de thu thgp eae thong tin tu Upu can thiet ve doi tupng dang thanh tia, de phuc vu cho c6ng tae thanh tra. '0'
Tdi lieu tham khdo:
I Hgcvien Taichinh, Giao trinh Qudn If thue, Nhd xuat Bdn Tdi chinh 2010;
2. Tong cue Ihue, Bdo cao tdng kit nhiem vu cong tdc titue20U, nhiem vu, gidi phdp thdc hi^n (^ng tdc thue ndm 2013.
