( sg 07 (120)-2013 ) V £ N D i HdM NAY
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Nang cao hieu qua hoat dong thanh tra chong chuyen gia tren ccr so* ky thuat phan tich rui ro
Ths.Nguygn Thj Hvomg Thuy*
Vifc ip dyng k^' thuit phin tich rui ro trong thanh tra chIng chuyen gii li cin thilt, ddc bipt trong digu kifn hpi nhip kinh te quIc tl nhu hifn nay, bdi vi:
Mft Id, thyc hifn co chl ty kbai, ty npp thue, y thuc tuin thu phip ludt thul cua NNT Id khi tot, CO quan thue chi thyc hifn qui tiinh giim sit sy tudn thii ciia NNT thdng qua cdng tic thanh tra. Tuy vdy, vifc khdng tudn thu phip ludt thul li dieu khd trinh khdi bdi cic binh vi khde nhau cua NNT dan den mdc dO khdng tuan thu giiia NNT cd khac nhau, d^c bif t doi vdi cic doanh ngbifp cd von diu tu nudc ngoii, boat dpng da quoc gia. Do dd, cdng tic thanh tra cd vai trd quan trpng trong qui trinh quin ly ctia co quan tbul. Vdi vipc ip dyng ky thudt quin Iy nii ro trong thanh tra tiiul, CO quan tbul se tdp trung giim sit cic dii tupng n$p thul cd f thdc tuin tbu k6m, mirc dp nii ro cao. Nhu vdy, diih bio vipc lya chpn dii tupng thanh tra dupc chmh xic nhim giup co quan tbul cd thg tbu dung, tbu du cho NSNN.
Hai li, do sy thay doi cua cua eic chinh sich, quy djnh phdp ludt tbul dan den phuong phip quin \f tiiul, phuong phip tiianh tro. time cung phii thay ddi
* Hpc vipn Tdi chinh
cbo phii hpp vdi co che quin ly mdi. Ludt quin ly tbul mdi ra ddi giiip CO quan thul thay ddi phuong phip quin ly tu tdp trung, toin dif n sang quin Iy cd trpng t ^ trpng dilm. Theo dd, cdng tic thanh tra thug eilng phii chuyin ddi tir phuong thuc thanh tra difn rpng, dot vdi tat cd NNT sang phuong tbdc thanh tra cd trpng tim, trpng digm.
Muln vdy ddi hdi phii dp dyng ky thudt phdn tich riii ro trong thanh tra thue de xic djnh cic ddi tupng ndp thue tbudng cd khi ndng gian ldn, trdn thue.
Trgn cd sd dd, co quan tbul se tdp trung qui trinh thanh tra thue nhdm d^t hipu qui cao nhat.
Ba Id, ip dyng ky thudt quin \f rui ro trong thanh tra tbul, CO quan tbul se xac djnh dupc chmh xic mdc dp tudn thu phip ludt thul cua NNT, t^o sy cdng bdng cho NNT, do dd khuyin khich NNT ty nguyfn tudn thu phdp ludt thue. Chien lupc ning cao y thiic tudn thii phip ludt thue ciia NNT li boin toin ein thilt, nhat li trong co chl ty khai, ty npp thul vi ty chju trich nhipm ve thyc hifn nghia vy cua minh.
Mpt sl giii phdp Th* nhit, xiy dyng vi hodn thipn bp tigu chi dinh gii
T^p chi nghidn ciifu Tdi chinh Ic^ todn ^ ^ mi ro dl phin tich, lya chpn vi xic djnh cbinh xic doanh ngbifp cd diu bifu chuyin gid
- Ting cyc Thul cin xiy dyng vi boin thipn bp tigu chi dinh gii nii ro de phin tich, lya chpn vd xdc dinh chinh xic doanh ngbifp cd diu bifu chuyen gii. Ap dyng phd biln vifc sd dyng tigu chl dinh gid nii ro dk phin tich, lya chpn, ldp kl bo^cb, kilm tra hi sa kbai thul t^i CO quan thue d^t bifu qui cao. Tii dd, cic cap trong nginh thue xdy dyng ke bo^cb thanh tra, kilm tra t^i try sd NNT dupc chinh xic, sdt thyc tl, tilt kifm thdi gian.
- Phdn lo^i vd ddnh gii doanh nghifp FDI theo cic tieu chi CO bin nbu: doanh thu, sl nOp ngin sich/tdng doanh so, tdng tien cdng/thu nhdp khai thul, chinh sich uu dai dang dupc budng, sd lupng lao dpng trong doanh nghifp... Ciing vdi dd, uu tign kiem tra vi ri soit ddi vdi cic doanh ngbifp kinh doanh thua ll trong nhilu nam, khdng phit sinh doanh tbu;
bode cic doanh nghipp dang thua Io nhung tiep tyc tang von ddu tu vd md rpng qui md sdn xudt kinh doanh.
- Xay dyng hf thong co sd dii lif u ty sudt lpi nbudn ciia cic
VAN D I HdM NAY ( S^07 (120)-2013 )
doanh ngbifp dpc ldp theo tdng nginh nghl kinh doanh cd nii ro cao trong quan 1^^ gia chuyin nhupng vi danh mye gii giao djch tren thj trudng cua mdt sl bing boi chu ylu trgn ca sd tham khio gii hing bod ciing lo^i t^i cic nudc trong khu vyc vi tren the gidi lim co sd ehung cho cic Cyc thul sii dyng, phdn tich rui ro trong cdng tic quin Iy gid chuyen nhupng; xir \f tbdng tin thii thdp duqc phyc vy cho cdng tic quan ly thul ddi vdi ho^t ddng chuyen gii vi luu tru ho so theo qui djnh.
- Ap dyng phi biln vifc sii dyng tigu cbi dinh gii nii ro de phin tich, lya chpn, lip kl bo^ch, kilm tra ho so kbai thul t^i CO quan thue d^t bifu qui cao. Tu dd, cic cap trong nginh thul xiy dyng ke bo^cb thanh tra, kilm tra tai try sd NNT dupc chmh xic, sit thyc tl, tilt kifm thdi gian.
- Tang cudng, ddn die giim sit doanh nghifp kc kbai giao djch lign kit theo qui djnh t^
Thdng tu 66/2010/TT-BTC: kg khai diy dii cic giao djch lien kit tiieo mau GCN-01/QLT tiieo qui djnh. Ddi tupng kg khai khdng chl li cdc doanh nghipp cd vin diu tu nudc ngodi mi ngay ci cic doanh ngbifp trong nudc. Ddy Id tiln de quan Vpng de CO quan thue phin lo^i ngudi npp thue. Tli dd, nhdn d^ng vi djnh vj chinb xdc cic trpng tim cin thanh tra.
- Xay dyng cic mau khio sit, bode phieu dilu tra dh ygu cau doanh nghifp bio cio nhanh vg cic doi tic nudc ngoii mi bp
cd quan bf giao djch. Diy cung li nhung thdng tin cin tdp hpp vio du lif u de phyc vy cbo cdng tdc quan 1^, kigm tra, thanh tra nhung nam sau.
Thu* hai, tilp tyc xiy dyng, cdp nhit CO sd dii lipu ve ngudi npp tiiul phyc vy cdng tdc thanh tra, kigm tra thue chdng chuyen gid
Tren co sd nim bat dupc tfidng tin vl NNT, bd phgn tiianh tra tiln hinh phan loai NNT trong ke bo^cb thanh tra cua mhih tiieo mdc df nii ro vl tinh tiyng that thu thue vi vl mdc dd tin nhipm eda NNT trong vipc thyc hifn nghTa vy tbul vdi Nhi nudc, theo dd, khde phyc dupe tbih tr^g thanh tra trin lan, giy phien bi cho NNT, ddc bif t ddi vdi cie doanh nghifp ed vin diu tu nudc ngoii. Vi vdy cd the khdng djnh, tiidng tin vl NNT li yeu to ddu vio ddng vai trd quan trpi g trong edng tic thanh tra thul chdng chuyin gid. Dk cd thdng tin diy dii bon niia ve NNT, nginh thul can quan tim den mpt sd giii phip sau:
- Xay dyng thing nhit co sd dii lifu vl NNT trgn bp thing m^g npi bp ngdnh thul, tbudng xuygn cdp nhdt nhiing thdng tin CO bin ciia NNT, bao gIm:
Thdng tin vl ddc dilm, quy md, CO cau td chdc ciia NNT; Thdng tin vl tinh hinh vi kit ciu sdn xuat kinh doanh; Thdng tin vl tinh hinh kg khai, npp thul;
Thdng tin vl tinh binh vi phgm phip ludt ndi chung vi vi pb^m phip ludt vl thul ndi rieng;
Thdng tin khde lign quan din NNT cd tir ben thii ba nhu Ngan
hing, b^n hdng ciia NNT, Kho b^c... Hf tiidng thdng tin ndy cin dupc tbu tiidp, xd ly vi cdp nhdt, luu trii trgn b? thing miy tinh, dupc phin cip nhim khai thic, su dyng mpt cich hpp ly cbo tiing cip qudn 1^ vd cho tdng bd phdn chuc nang.
- Thilt ldp hf thong m^g trao ddi thdng tin vdi bgn ngodi.
Hifn nay Nginh thul dl xdy dyng dupc bf thing m^ng miy tinh tiidng nhit kit nii, trao doi tbdng tin, dii lifu trong toin nginh dl trao ddi thdng tin vdi Tong cyc, Cyc thul vd cic Chi cyc thul. Nhung thdng tin co bin vl sl tbu ndp gida cic cip dupc truyen de may tinh xu 1^ ty dpng. Toin nginh dupc trang bj m^ng may tinh cyc bp, may tmh, may chu, hing nghin thilt bj kit nii m ^ g vi cdc thilt bj khic.
Hf thdng chuang trinh ung dyng da dupc trien kbai rpng kbSp toin nginh tbul phyc vy cic ygu ciu trpng tim cua cdng tic quin l^ thue. Tuy nhien, hf thing ung dyng trao ddi thdng tin vdi co quan Hii quan chua dupc phit triln. Trong khi dd, dl cd co sd dii lifu ve NNT, ngoii nhung tbdng tin do NNT cung cip thi ti-ong qui trinh quan ly, bin tiidn nginh Thul cdn phii truy cdp, tham chieu vdi cic thdng tin khac lien quan den NNT do cic CO quan, to chiic chuyen nginh ndm giu. Vi vdy, dl ndng cao dupc bifu qui cda cdng tic tbu thdp thdng tm NNT, phyc vy cho cdng tdc thanh tra chong chuyen gii ca quan thul nen tdng cudng kit nii m^ng vdi cdc Ban, Ngdnh hgn quan dk vifc trao dii vd nim bit tiidng tin dupc kjp
T^p chi nghidn ciifu Tdi chinh Ic^ todn
(^ 8^07 (120)-2013 ) VXN Di H6M NAY
thdi, td dd cd thl trp gi^i, gidi quylt cic trudng hpp phdc t9p, t^o dieu kifn cho cdng tic thanh tin tiiul chIng chuyin gid dupc hoin thif n hon.
- Tilp tyc hoin tiiifn vi phdt triln cic dng dyng tin hpc, t^o dilu kifn cho cdn bp thanh tra thul ed thl khai thdc thdng tin vl NNT mft cich dl ding vd tiiudn lpi hon, tCr dd phyc vy tit ban cho cdng tic phdn tich NNT nhim ning cao hifu qud cdng tdc thanh tra thul.
Thir ba, hodn ttiifn k^ tiiudt phdn tich nil ro trong thanh tra thul chIng chuyin gid
Ngdnh Thul cin nghign cdu de tilp tyc hodn tiiifn 1^ thudt phdn tich riii ro trgn tit cd cic phuang difn, tii cdc tigu thuc ddnh gii riii ro din quy trinh tiiyc hifn quin 1;;^ rdi ro, ding tiidi, hudng dan cy thl trong tiing khdu nghifp vy cho cin b$
lam cdng tdc thanh tra thul. Cy till la:
- Lya chpn ddng NNT cin thanh ti-a, nfi dung vi ph?im vi thanh tra dya trgn ky thudt phin tich riii ro thay the cho phuang phdp thd cdng, truyen thing chu ylu dya trgn kinh nghif m hifn t^i.
- Xdy dyng cie md hinh phdn tich nii ro theo cic lo9i hhih doanh nghifp, theo Itnh vyc kinh doanh vd theo sic thul.
Vifc ip dyng ky thudt phdn tich rdi ro trong thanh tra tiiul thyc hifn qua vifc tinh dilm dii vdi tiing l9i hhih doanh nghifp, tiing tigu thdc khde nhau, sau dd tdng hpp dilm sl l^. T^y nhign, trong ddi h?n, Ngdnh Thul cin
ji&y dyng md hinh quin t^ riii ro ridng trong thanh tra thul dii vdi tiing thih vyc ho^t dpng kinh doanh, timg sdc thul dk phu hpp vdi tinh chit chuygn siu cua cic nhdm can bd thanh tra.
- Tilp tyc xiy dyng, danh gid liifu qud cda cdc tigu thdc xdc djnh, dinh gii rdi ro phii hpp vdi tinh binh thyc tl. Trong thdi gian trude mit, nginh Thul ngn ip dyng nhung tigu thdc don gidn, dl lim, dl danh gid nhu: ddnh gid rdi ro theo quy md, theo t^ If npp thul, lgi nhudn/ vin sd huu dl cdn bd tbuih tra ndo ding cd thl su dyng cdc cdng cy ndy nhim ddnh gid mdc dp riii ro cho doanh nghifp, gii^ cho vifc lya chpn dung dii tupng de thyc hifn thanh tra thul.
Phdi cd sy phan chia cic tigu thdc ddnh gid rui ro thdnh cdc tigu thdc dfng vd tigu tiidc tinh rd rdng, trgn co sd dd, dp dyng trpng s6 dii vdi tdng nhdm tidu thiic cy thl dl dim bdo sy cdng bdng dii vdi tCmg Imh vyc, tCmg khu vyc sdn xuit kinh doanh khic nhau.
Cdn xay dyng cic phin mim ung dyng hS trp ky thudt phan tich rui ro dl dim bio qud trinh phdn tich rdi ro dupc chuygn mdn bda, dl tiiyc hifn vd chi phi thip. Ting eye tiiul cin cd sy phii hpp vdi cdc nganh cd hdn quan xdy dyng vd hodn tiiifn p h ^ mim dng dyng hS trp cdng tdc tiianh tia tu khdu titu tiidp dii lif Up chuyin ddi dd lifu dl phin tich, xic djnh miic d0 rui ro phyc vy cho vifc lya chpn doi tupng vi l ^ kl ho^ch thanh tra.
Thi^ tv, ti^ tyc hodn thifn cdng tdc thanh tra tiiul chIng chuyin gia
Cdng tic thanh tra tiiul gid vai trd quan tirpng trong vifc thyc hifn co chl ty Idiai, ty npp thul. Vi vdy, vifc hoin thifn cdng tic thanh tra thul phii d&p dng dupc cdc mye tigu cua co chl ty kbai, ty nfp li khuyin khich tinh ty gidc tudn thu p h ^ ludt tiiul ciia DTNT, giim phiSi hi, gidm bdt chi phi cho cd ngdnh tiiul vd DTNT, nSng cao hifu qua, hifu lyc cda cdng tdc quin ly thu thul, vi Id co sd dl tiiuc diy qud trlnh hifn d^ hoi vi cii each hdnh ebhib thul.
Vifc tiiyc hifn thanh ti:a thul tiieo k^ diudt phdn tich riii ro ddi hdi bd mdy quin l^ tiiul phdi dupc to chiic theo md hhih chdc ndng, vdi vifc quy djnh diy du, rd rdng, khdng tiling 1^
cdc chdc ndng, nhifm vy cua tCmg t l chiic trong hf thing tl chuc bp mdy qudn 1^ tbul.
Trong khi dd, hifn nay tl chiic bf miy ngdnh thul cdn chua khoa bpc, chua hpp 1^, cdn dya trdn kinh nghipm qudn 1^ Id chu ylu. Cic bp p h ^ thyc hifn n h i ^ vy trpng tdm nhu tuyen truyen vd hS trp DTNT, thanh tra, kilm tra chua ti:d thdnh lyc lupng chu ylu cda bf miy quin 1^ tiiul... Mft sl chOfc ndng cua bf miy co quan thul vin cdn chIng chgo, nguin nhdn lyc phdn bh khdng hpp 1^; mdt bp phdn cin hd thul trinh dp chuygn mdn ylu, Icf ndng qudn 1;^ cdn thip, chua cdng tdm, khdch quan tdn tinh... Do vdy, Ngdnh thul cin phdi thyc hifn cdi cdch td chdc bf mdy dl khde
Tfp chi nghidn cufu Tdi chinh ki todn ^
VAN oi HdM NAY C So 07 (120)-2013 )
phyc tat ci nhung ylu kem neu trgn, ddng thdi t ^ dilu kifn de viec ip dyng ky thudt quin ly nii ro trong thanh tra chong chuyin gii dat ket qui cao.
Bgn c^nh vifc td chiic theo md binh chuc ning, cung cin xdy dyng td chdc bf miy thanh tra thug theo budng chuyen sau, chuyen nghifp de t^o dieu kifn cho cdn bp thanh tra c6 dilu kifn ning cao trinh dp chuyen sau ve ngbifp vy, giam bdt sy cbing cheo trong boat dpng, nang cao hieu qui cdng tie thanh tra.
Cic cip thupc Nginh thul cin thudng xuygn td chiic ddnh gia, phdn lo^i cin bp lam ca sd cho vifc bo tri luin phien cin bf mpt cich hop \f, phan cdng nhifm vy dung ngudi, diing vifc, dung chuc ndng phd hpp vdi kinh nghif m, khd nang vi sd tnidng cua tiing cin bp dg b$
mdy qudn Iy phit buy hifu qud.
Mudn vdy, cin xiy dyng nhiing tigu chuin ro ring lam co sd cbo vifc phin lo^ cin bp theo trinh dp nghifp vy, kign tbdc bilu bilt ve timg ITnh vyc, nganh nghl kinh doanh, tren co sd dd, thiy dupc nhiing mdt m ^ , mat ylu cua tOmg cin bp, tii dd, lya chpn cin bp ndng cdt, liu dii cbo cdng tic thanh tra thug. Dong thdi, ein tiiudng xuygn danh gii bo^t dpng cua timg cin bf tir trong CO cau td chue thanh tra thue de t^o thudn lpi cho vifc phan cdng can bf theo timg ngdnh nghl phii hpp.
Thu ndm, ting cudng dio t^o, bdi dudng ning cao trinh dp chuygn mdn va d^o due nghl nghifp cua can bp thanh tra
tbul, ddc bift ein bf thanh tra chIng chuyin gii.
Lyc lupng cin bf thanh tra thue mdc dd da dupc tang cudng song van chiem m$t t^ If rit nhd, cdn thilu, chua dip ling dupc yeu ciu cdng tic.
Sl lupng doanh ngbifp cd von diu tu nudc ngoii dupc thanh tra hing nim cdn rit khiem ton so vdi thyc tl can quin ly, do vdy, trong thdi gian tdi, nginh Thul cin tdng cudng lyc lupng thanh tra thue dg dim bio cdng tic quin 1^ tbul dii vdi lo^ii binh doanh ngbifp niy cd bifu qui ban.
Cac can bp thanh tra thul cin phai dupc trau doi ve chuygn mdn nghifp vy, dio t^o chuyen sdu ve chuyen mdn thul, nghifp vy thanh tra, cic ky nang kbdc de phyc vy tot hon cbo cdng tic thanh tra. Cin cd chinb sich dio t ^ phu hpp, tdp trung cho mpt so cdng churc cd nang lyc de binh thinh dpi ngu thanh tra thue tinh nhuf, sic bgn, gidi ve chuygn mdn nghifp vy, am hilu vl cbinh sich chl dp, tiiinh thgo ve cdng tdc qudn 1^, ed khd ndng giii quylt nhiing vin dl phiic tap phdt sinh trong qui trinh thanh tra thul dii vdi cic doanh nghifp Idn, kmh doanh da nginh nghl, phiic t^p, cic doanh nghifp cd diu hifu chuyin gid... nhim dap iing ygu ciu ngiy cing cao cua tiln tiinh bfi nhdp kinh te qudc te. Phdi dio t ^ vi bdi duong, phit triln lyc lupng thanh tra vign theo hudng chuygn mdn hoi sdu tiieo tung cdng vifc cy tiig, phii hpp vdi co
chl quin ly tiiul tiieo hudng ty ke kbai, ty ndp tbul vd phii hpp vdi cic quy trinh thanh tra thue.
Vifc ddo t ^ cin bf lim cdng tdc thanh tra cing phii dupc chu trpng bon, ddi hdi cin bp phdi cd trinh d$ chuygn mdn ngbifp vy vl thanh tra. Theo d6, cdng tic bdi dudng cin bp thanh tra dupc tiln hdnh theo 3 cip df:
(i) Cin bp thanh tra phii dupc ddo t90, bii dudng ndng cao pham chat d^o diic nghe nghifp, f tbdc trich nbifm phip ludt, phuong phip giao tilp dng xu van minh vdi NNT, coi NNT Id b ^ ding binh eda co quan tbul.
(ii) Thanh tra vign thul phii dupc boi dudng ve kien thuc chuygn sdu theo tiing ITnh vyc, timg dii tupng nbu nghifp vy thanh tra tiing sic thue, quy trinh quin Iy thul, thanh tra theo nhdm nginh kinh tl... ciing nhu cic ky ndng vl tin hpc, ngo^i ngu de thyc hifn tot nbifm vy dupc giao. (iii) Lyc lupng lanh dao cic phdng thanh tra tbul, cic trudng dodn thanh tra phii dupc boi dudng vl ky ning quin ly, dilu bdnh ho^t dfng thanh tra khoa bpc vi bifu qui.
Ddng thdi, phii tbudng xuyen ning cao trinh df chuygn mdn cho dpi ngu cin bp niy dl d ^ ling vdi yeu cau cdng vifc.
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^W Tap chi nghidn ciifu Tdi chinh Ice todn