^ C H 6 N G CHUYiN GlA, CHONG THAT THU VA NO DONG THU^
THU THUAT GIAN LAN THUE XUAT KHAU, NHAP KHAU
VA GIAI PHAP KHAC CHE
TS. li. X U A N TRUdNG, ThS. NGUY§N V I E T D O N G
Trong hogt dpng kinh doanh xudt khdu, nhgp khdu, gian ldn thai dien ra vo cung phffc tgp vd ngdy cdng tinh vi, khong chi Idm thdt thu cho ngdn sdch nhd nUdc md edn gdy nen tinh trgng cgnh tranh khong lanh mgnh, khong eong bdng, gdy thiet hgi eho ngffdi kinh doanh chdn chinh. Di phong ehdng gian ldn, edn nhdn dien cdc thu thuat gian ldn vd chi ra nguyen nhdn, tff do tim ra gidiphdp khdc chi.
Nhan dien cac thu thuat gian lan
Mgt la, co' tinh ke khai sai so' lugug hang lioa xudt khdu, nhap khdu:
Trong dieu kien don gian hda thu tuc hai quan hien nay, nhieu Id hang dugc mien kiem tra, vigc kiem tra thuc te' hang hda trudc khi thdng quan chi tie'n hanh ddi vdi nhiing Id hang cd nghi van, edn lai se kiem tra sau thdng quan doi vdi mgt sd' chii hang. Vi vay, nhieu chii hang da lgi dung su thdng thoang nay de thuc hien xuat khau, nhap khau nhung khdng khai bao day dii cac mat hang hoac CO tinh khai thie'u so lugng hang xuat khau, nhap khau de khdng phai ngp thue'.
Hai la, khai sai ten hang, chung locii hang, nui so hang hoa:
Thue'suat thue'xuat khau, thue'nhap khau dugc phan biet theo timg mat hang cu the. Theo thdng Ig qud'c te', bieu thue xuat khau, thue'nhap khau dugc phan loai theo danh muc HS cd ma sd hang hda eg the. Nhu vay, ten hang, chiing loai hang va ma so hang hda lien quan true tie'p den thue suat cua mat hang dd. Trong dieu kign thdng quan trudc, kiem tra sau, nhieu chii hang da gian lan thue nhap khau bang viec khai bao sai ten hang, sai ma so hang hda. Tham chi neu cd the mdc noi dugc vdi can bg hai quan bie'n chat, chii hang lai mud'n dugc dua vao ludng dd (kiem tra trudc, thdng quan sau) vi Id hang nay khdng thugc dien kiem tra sau thdng quan, nen neu sai sdt nay dugc bd qua d khau kiem hda thi hanh vi gian lan cd ty le thanh cdng rat cao.
Trong trudng hgp khdng mdc ndi dugc vdi can bd hai quan, chii hang ciing van san sang thuc hien thii thuat nay va hy vgng vao viec khdng nam d dien kiem tra trudc hoac kiem tra sau thdng quan.
Ba Id, gian ldn ve xuat xu iiang Iwa:
Thue suat thue' nhap khau ciia Viet Nam vira phan bigt theo mat hang, vud phan bigt theo xuat xii' hang hda nhap khau. Theo dd, tuy theo xuat xii ciia hang hda nhap khau ma ap dung thue suat uu dai dac biet, thue suat uu dai va thue' suat thong thuong. Nhu vay, eung mgt mat hang, ciing ma hang hda nhung xuat xii khac nhau thi thue suat cd the chenh lech rat nhieu.
Ket thuc nam 2011, tai Hid quan Quing Ninh CO tong so ncr thue la 112,162 ty dong, trong do nor ci/dng che tren 78 ty dong, gap horn 2 lan so nor qu^ han binh thuomg. Trong nam 2012, Cue Hk\ quan Quiing Ninh phi(n dau d i m biio nor q u i han 90 ngiy thu hoi dat 15%/t6ng nor q u i han v i nor thue mdi q u i han trong 90 ngiy dat dudi 0,7%/t6ng thu ngan
sich trong n i m cua dom vi.
Gian lan \-e xuat xii hang hda chu yeu dugc thuc hign qua thii thuat nhap hang hda khdng dii dieu kien nhung van sii dung giay chiing nhan xuat xii {CIO) 100% ham lugng ASEAN (C/O mau D) hoac SU' dung C/O gia. Vigc sii dung C/O gia cd the do ngudi nhap khau bi ngudi xuat khau lira rJiung thudng la cd su thda thuan giiia hai ben.
Bdn la, gian lan vetri gid tinh thue:
Viec gian lan thue qua tri gia chii yeu diin ra 6 nhiing mat hang cd thue suat cao nhu: d td, xe may, linh kien dien tii, may mdc, hang tieu diing... Cac hanh vi gian lan thudng dugc thuc hien duoi cac hinh thiic sau:
- Chii hang cau ke't vdi ngudi xuat khau co tinh
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iMCWim -Thdng03/2012 A ghi gia trong hgp ddng va hda don thuong mai ddng bd, khdng thda man dieu kien mien thue thap han gia thuc te mua ban ddi vdi nhiing mat nhung khai bao la cac bg phan, thie't bi ciia thie't bi hang chiu thue suat cao (chii ye'u la cac mat hang ddng bg de dugc mien thue.
chiu thue tieu thu dac biet). Tay xda, siia chiia van tai don de tang so lugng - Chii hang dua vao danh muc dii lieu gia ciia co hang hda xuat khau tii' nguyen lieu nhap khau de quan hai quan de khai bao tri gia ciia cac Id hang gia cdng xuat khau. Dicn hinh cho thii doan nay la nhap khau gid'ng hgt, tuong tu thap hon tri gia Cdng ty Cd phan may Hoa Binh. Cdng ty nay da giao dich thuc te, sau dd khai bao thap dan tri gia siia chua van tai don de lam thii tuc thuc xuat ao khai bao dd'i vdi cac Id hang gidng het, tuong tu thun vdi so lugng 42 kien hang nham dugc mien da nhap khau trudc. Bang hanh vi nay, chii hang thue nhap khau ciia so vai nhap khau tuong iing.
da lgi dung cac quy dinh ve xac dinh tri gia tinh - Ke khai sai ve dinh miic tieu hao vat tu, nguyen thue' hang nhap khau theo phuong phap tri gia ligu, khai sai ve dinh miic hao hut doi vdi hang hda giao dich hang nhap khau gid'ng het/tuong ty de nhap khau de san xuat hoac gia cdng hang hda xuat dugc tinh thue vdi miic gia thap hon so vdi tri gia khau de ban hang da san xuat, gia cdng tir nguyen giao dich thuc te'. ligu nhap khau vao thi trudng ngi dia, tir dd trdn - Chii hang khai bao thap tri gia ddi vdi Id hang thue' ciia nguyen ligu nhap khau. Day la mgt thii nhap thii (vdi so lugng it) de tham dd thai do ciia doan gian lan kha phd bie'n hign nay. Dang gian lan CO quan hai quan (hai quan thudng it de y kiem nay cd d mgi dia phuong trong ca nudc. Chang ban tra Id hang so lugng it, tdng gia mua thap), sau dd nhu, tai Cgc Hai quan Binh Duong, nam 2010 tie'n nhap khau d at lien tuc trong mgt khoang thdi gian hanh kiem tra 60 vu thi phat hien 19 vu vi pham ngan theo miic gia thap da khai bao trudc dd va khi vdi so thue truy thu 8,5 ty ddng.
CO quan hai quan chua kip xac minh va xir ly, chii Gia mao dinh miic tieu hao nguyen, vat lieu hang da tie'n hanh giai the DN hoac bd trdn khdi nhap khau doi vdi hang hoa gia cdng. Theo dd, DN dia chi dang ky kinh doanh. sir dung ban dinh miic tieu hao nguyen vat lieu - Chii hang lgi dung cac quy dinh ve chie't khau, da ky sao y ban chinh khdng phai la ban that (ban giam gia hoac khdng khai bao tien ban quyen, phi gd'c), thuc chat dd la ban dinh miic da cat dan de giay phep, cac khoan trg giiip, phi hoa hdng hoac hgp thiic boa giay td kem theo bd hd so xuat khau.
cac khoan thanh toan gian tie'p de lam giam tri gia Sau la, lgi dung quy dinh qudn ly kinh doanh hdng tinh thue'hang nhap khau. tam nhap, tdi xuat debdn hdng vao thi truong ngi dia:
- Chii hang khai tang tri gia tinh thue' so vdi gia Theo quy dinh phap luat hien hanh, neu thuc tri thuc te' cua hang hda nhap khau de tang vd'n hien diing muc dich ciia boat ddng tam nhap, tai dau tu, tang gia thanh hang hda san xuat tai Viet xuat thi hang hda dugc mien thue'xuat khau, nhap Nam, tir dd, "chuyen" Igi nhuan sang eho cdng ty khau hoac khdng phai nop thue' khi tam nhap va m e d n u d c n g o a i d e dugc hudng thue suat thue thu khi tai xuat. Tiiy theo tirng trudng hgp ma hang nhap doanh nghiep thap. Day la hanh vi gian lan hda phai lam thii tuc hai quan hoac khdng lam thii gia tinh thue' hang hda nhap khau nhung cd lien tuc hai quan nhung phai luu d kho ngoai quan quan chat che den hanh vi chuyen gia. hoac kho bao thue va phai chiu su giam sat ciia hai
Ndm Id, gid mcio dieu kien vd chirng tie de huong uu quan. Tuy nhien, mgt so DN da sii dung mgt so ddi thue: thii thuat de trd'n thue', dd la cac thu doan khai bao
Cac u u dai thue' dd'i vdi hang hda xuat khau, sai sd' lugng nhap khau, khi van chuyen hang tir nhap khau gom cd cac quy dinh ve mien thue', cira khau den noi lam thii tuc hai quan de pha dd giam thue'va hoan thue'. De dugc hudng cac uu dai niem phong, lay hang; tu y tieu thu ndi dia khdng nay, ngudi xuat khau, nhap khau phai thda man khai bao; tai xuat khd'ng mac dii hang da tieu thu nhiing dieu kien nhat dinh va phai cd day dii cac ngi dia... Dien hinh la cac vu Cdng ty TNHH Tuan hd so, chiing tir de chiing minh cac dieu kien dd. Ngan xuat khd'ng 110.000 m vai; Cdng ty san xuat Cac dang uu dai thudng bi lgi dung de gian lan thuong mai xuat nhap khau Tay Nam (Quan khu ve dieu kien va gia mao chung tu la gia cdng xuat 7) da tieu thu ndi dia hon 14.728 tan xang dau tri khau, san xuat xuat khau va uu dai dd'i vdi mgt so gia tren 46,8 ty ddng vdi chieu thiic tieu thu ngi dia d u an dau tu d mgt so linh vuc hoac d dia ban kinh hang hda tam nhap, tai xuat.
te' xa hdi khd khan. Cac bieu hien cu the ciia thii Bay Id, nhap khau hdng nguyen chie'c nhung thao roi thuat gian lan nay la: chia thdnh nhieu 16 hdng nho dedugc huong thue suat
- Nhap khau hang hda khdng phai la thie't bi thap doi voi linh kien:
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^ CH6NG CHUYEN GIA, CHONG THAT THU VA NO DONG THU^
Theo Luat Thue xuii't khau, thuc nhap khau hicn hanh, thue suat doi vdi linh kign hoac nguyen lieu nhap khau thap ban thue'sudi hang nguyen chice, chSng ban nhu thuc'sud't linh kien rdi ciia d Id, eud dieu hda thap he7n thuc sud't d td hodc dieu hc)d nguyen chice. Lgi dung su ehe-nh Igch thuc su.il nay, DN thao rdi hdng nguvcn chice thdiih linh kign hoac nguvcn lieu niidp khdu. Mgt trudng hgp dien hinh eua thii dodn gidn Kin nd\' da hi phdl hign la Cdng tv Sanvo Ha Ascdn. Cdng ty nay tla kv hgp ddng vdi Cdng Iv ed phdn Dign tir Circe tai Binh Ducrng. Theo dd, Cdng ty ed phdn Dign tu Gree nhdp khau linh kign, chi liel mav dieu hod (mgt phan md td khai nliap klidu d Binh Duong, mgt phan o Ddng Nai) lap thdnh dieu hod hodn chinh de ban cho Cdng l\' Sanvo Hd Ascdn. Tuy nhien, co quan hdi quan da chung minh cdng ty nav khdng he san xuat niciy dieu h()d tgi Vict Nam, ma chi thuc hicn cdng doan Kip rap dan gian la thanh san pham hoan chinh.
Tdm Id, CO tinh ng thuc xuat khdu, nhap kha'u sau do tu bo kinh doanh, bo trdn detrdn thue:
Theo quy dinh ciia Luat Thue xuat khau, thue' nhap khau, tiiy theo tirng trudng hgp cu the, ngudi nop thue cd the phai nop thue' trudc khi thdng quan hoac cd thdi gian an ban thue'tir 15 ngay den 275 ngay. Quy dinh an ban thue'nay nham tao dieu kien thuan lgi cho boat ddng san xuat, kinh doanh cua cac DN. Lgi dung quy dinh nay, mgt so ddi tugng da thanh lap DN, thuc hien nhap khau d at nhieu Id hang nhung cd tinh ng thue' sau dd tu bd kinh doanh, bd trdn de trdn thue'. Day chinh la kieu DN "ma" da dugc de cap nhieu trong thdi gian gan day. Kieu trdn thue'nay kha phd bie'n. Dd la ly do tai sao so ng thue' liiy ke ciia nganh Hai quan rat ldn, tinh den ngay 30/10/2011 so ng thue chuyen thu qua ban la 5.218 ty ddng.
Chin Id, nhap khdu hdng tie Trung Quoc sau do boc nhdn mdc ghi xua't xu Trung Qud'c deddn nhan mdc ghi xuat xu Viet Nam:
Day la mgt chieu thiic ra't mdi nhSm gian lan t h u a n g mai qud'c te' trong gidi kinh doanh xuat n h a p khau hang Trung Qud'c. Dd chinh la vigc n h a p khau hang Trung Qud'c (nhiing hang chat lugng thap khdng cd t h u a n g hieu va gia re hoac hang thugc dien bi ap thue cao khi xua't khau tir Trung Qud'c sang nudc thii ba) sau dd bdc nhan mac xua't xii Trung Qud'c va thay bang nhan mac xua't xii Viet Nam. Hanh vi nay khdng chi lam n u d c n h a p hang bi that thu thue', ma con lam anh h u d n g nghiem trgng de'n uy tin ciia hang hda Viet Nam.
Nguyen nhan gian fan
Hen canh nguyen nhan mudn thiia tdn tai song song v('>i vigc Nha nude thu thue' - dd la dgng co gi,i King lgi nhuan ciia ngudi kinh doanh, con co nhieu nguyen nhan khach quan va chii quan khac d.in de'n hogt ddng gian lan thue cua cac DN kinh doanh xua't khau, nhap khau ngdy mgt gia tang va cugc iKiu tranh phdng chdng hoat dgng nay chua ddt kci qud nhu mong mud'n. Dd la:
- Hoat ddng ngoai thuong ngay cang gia tang di cung vdi nd Id si^ gid tang so lugng DN cd hoat dgng kinh doanh xua't khdu, nhap khau. Gia sir ty Ig gian Kin khdng ddi thi so lugng ngudi gian lan gid tang ducrng nhien gia tang.
Nim 2011, Cue Hii quan Binh Di/cmg da thuc hiftn 8 cudc kilm tra sau thong quan tai tru s6 DN (vUort so vdi muc tieu dit ra l i 7 cudc), 44 cudc tai tru sd cor quan Hii quan (vUM muc tieu dit ra l i i 9 DN), truy thu tdng cdng cic khoin tr^n 1661^ dong. Trong nim 2012, Cue se dly manh cdng tic niy vdri diT kiln thut hien 45 cudc kilm tra sau thdng quan, trong do c6 37 cudc kilm tra tai tru sd cor quan Hii quan vi 8 cudc kilm tra tai tru sd DN.
Hgi nhap qud'c te'ngdv cang sau rgng, ben canh nhiing lgi ich dat dugc cho nen kinh tethi ciing co nhieu bat lgi phai chap nh|in ma mgt trong so do la su du nh^p cac thii doan gian lan thue'xuat khau, thue'nh^p khau.
- Vigc don gian hda thii tgc hai quan, mgt mat, tao dieu kien thuan lgi eho boat dgng san xuat, kinh doanh cua cac DN, mat khac, ciing tao ra ke hd dc cdc DN lgi dyng. O day, dieu can luu y la, de giam bdt tac dgng m^t trai ciia viec don gian hoa thii tgc hai quan thi chiing ta phai hign dai hoa va nang cao higu qua boat dgng thanh tra, kiem tra nhung tren thgc te chat lugng va higu qua cdng tac nay ciia chiing ta chua tuong xiing vdi miic dg don gian hda thii t\ic hai quan.
Phap luat ndi chung, phap luat ve hai quan va thue ndi rieng ciia Viet Nam con nhiing diem bat hgp ly, thieu minh bach nen de bi Igi dung de gian lan thue.
- May mdc, trang thiet bi phue vu cho hoat dgng quan ly hai quan ndi chung va phue vu cho hoat dgng kiem hda ndi rieng mac dii da dugc dau tu nang cap va hien dai hda nhung chua dap ung doi hdi thuc tien.
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lk\CHim -Thdng03/2012 ^ - Trinh dg chuyen mdn va dao diic nghe nghiep thue nhap khau va bd trdn.
ciia mgt bd phan cdng chiic hai quan edn ban che'. Siia ddi, bd sung cac quy dinh ciia Luat DN Tham chi mgt so c6ng chiic hai quan con mdc noi ve thii tuc thanh lap DN, trach nhigm giam sat DN vdi DN de giiip DN gian lan thue'. sau thanh lap va che tai xir ly DN vi pham Luat DN Hoat dgng hgp tac qud'c te ve hai quan tuy de ban che tinh trang DN "ma". Dac biet, can cd da cd nhieu tie'n bd, dat nhieu thanh tuu dang ghi quy dinh xii- ly nghiem DN khdng chap hanh diing nhan, song van chua dap iing ddi hdi ciia cdng tac quy djnh ve gdp vd'n khi thanh lap.
quan ly. Dieu nay the hien d vigc khdng cap nhat Hai Id, nang cao higu qua cdng tac kiem tra sau dugc kip thdi nhiing thay ddi ve tham quyen cap thdng quan. Neu boat dgng kiem tra sau thdng giay chiing nhan xua't xii d cac nudc cung nhu chii' quan phat hign kjp thdi eae gian lan thi mgt mat ky ciia ngudi cd tham quyen ky giay chiing nhan chdng that thu ngan sach cd higu qua, mat khac xua't xii, khdng cd co sd dii lieu tin cay ve gia ciia phat ra tin hieu canh bao ngan ngira nhiing DN hang hda d nudc xua't khau va thdng tin ve DN cd y dinh gian lan. Mudn vay, phai tang cudng lye nudc ngoai cd quan he kinh doanh vdi DN Viet lugng va nang cao trinh dQ chuyen mdn, dao diic Nam. nghe nghigp cho cdng chiic lam cdng tac kiem tra
Chua xay dimg dugc he thdng co sd dii lieu sau thdng quan.
thdng tin ve DN de sir dung chung cho cac co quan Ba Id, xay dyng co sd dii ligu thdng tin chung quan ly nha nudc. ve DN theo hudng xay dung chinh phii dien tir.
Giii p h i p khic che Thdng tin la co sd cho mgi quye't dinh quan ly.
Mud'n cd quye't dinh quan ly diing, can phai cd Tir viec nhan dien cac thii thuat gian Ian va phan thdng tin tdt. Mud'n vay, can cd co che' ke't ndi tich can nguyen ciia gian lan ciing nhu nguyen nhan thdng tin dien tir giiia cac co quan quan ly nha lam giam hieu qua cdng tac dau tranh chdng gian nudc (Thue', Hai quan, Cdng an, Quan ly thi lan thue'trong boat ddng kinh doanh xua't khau, trudng, Dia chinh...) de hinh thanh kho dii lieu nhap khau, cho thay de khac che gian Ian thue trong chung ve DN. Day la nen tang de hai quan phat boat ddng kinh doanh xua't khau, nhap khau can tap huy tac dung trong kiem tra, giam sat va chdng trung thuc hien cac giai phap co ban sau: budn lau, gian lan thuong mai.
Mgt Id, hoan thien cac quy dinh phap luat ve Bon Id, tang cudng dau tu may mdc, thie't bi hien DN, ve hai quan va ve thue' de tao ra hanh lang dai phue vy cdng tac quan ly hai quan. Viec chdng phap ly chat che nhung minh bach va phii hgp gian lan ve chiing loai hang, ma hang, so lugng thuc tien kinh te. Nhiing van de chii yeu cd lien hang hda xua't khau, nhap khau phy thugc rat ldn quan can nghien ciiu siia ddi la: vao may mdc thie't bi, dac biet la cac thie't bi soi dac Quy dinh trinh tu, thii tuc giam sat chat che chiing va thie't bi giam dinh. Nhiing thie't bi nay hon ddi vdi hang tam nhap, tai xua't de thuc hien thi se giiip nang cao chat lugng giam sat hai quan va cdng c6ng trinh, c6ng viec, du hgi chg trien lam.... c6ng tac kiem hda ciia hai quan.
- Bd quy dinh cho phep DN kinh doanh theo Ndm Id, lam tdt han niia cdng tac hgp tac qud'c p h u a n g thiic tam nhap, tai xua't. Tren thuc te' quy te' ve hai quan va nang cao hieu qua boat dgng dinh nay khdng tao ra nhieu ich Igi cho phat trien ciia tinh bao hai quan. Phai hoan thien co che kinh te', song lai tao ra manh dat mau md cho gian phoi hgp vdi hai quan cac nudc, tao dieu kien lan thue' nhap khau. DN nao mud'n mua hang tir thuan lgi cho boat dgng va tang cudng luc lugng
nudc ngoai de ban sang mgt nudc thii ba khac thi tinh bao hai quan. -^i thuc hien theo thii tuc hang chuyen khau. Viec ; ; ——
, , ,. J..,. ,. , . , , u -' Tai lieu tham khao:
giam sat cua hai quan doi voi hang hoa chuyen
khau thuan lgi va chat che hon dd'i vdi hang kinh /. Khoa Thue va Hdi quan (2007), Ky yeu Hoi thao khoa hgc "Chong gian lan doanh theo phuang thiic tam nhap, tai xuat. thue xudt khdu, thue nhgp khdu d Viet Nam";
- Siia ddi tieu chi xac dinh ngudi nop thue chap 2. Vo Hong Quynh - Bach Hodn: Hdng Trung Quoc doi lot hang Viet Nam;
hanh td't phap luat thue (de dugc hudng an ban 3. Taichinhdientu.vn (2/6/2011): Gian ldn dinh mdc - mot kieu trdn thue thue) trong quy dinh phap luat ve thue'xua't khau, tinh vi;
thue nhap khau. Theo dd, tieu chi "Khdng ng thue 4. Le Xuan Tri/dng (2005), "Bi tim Idi gidi cho bdi todn chong gian ldn gid q u a h a n q u a 9 0 n g a y " n e n s i i a t h a n h " K h d n g n g tinh thue hdng nhgp khdu" Tgp chi Thanh tra tdi chinh, so 38 (8/2005);
thue qua ban". Quy dinh nay se giiip loai bd bdt 5. Vneconomy.vn, Nguyen Linh: Hai hinh thiic gian lan thue xudt khdu, thue nhung trudng hgp thanh lap DN "ma" sau dd ng nhgp khdu.
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