THUG TitN - KINH NGHIEM
KE KHAI TAI SAN, THU NHAP GOP PHAN PHONG. CHONG THAM NHUNG 6 VIET NAM: THUC TRANG, NGUYEN NHAN VA GIAI PHAF
• TS. PHAM THANH HAH
1. Ke khai tai sdn d nfldc ta
Kd khai tdi sdn, thu nhdp dflpc xac dinh la mdt trong nhflng gidi phdp quan trpng trong cdng tde phdng ngfla tham nhung. Trong thdi gian qua vide kd khai tdi sdn, thu nhdp d Viet Nam dang ngdy cdng dfldc hodn thien vd hdnh lang phdp ly, dat dflpc nhflng kdt qud bfldc ddu trong thflc te tridn khai. Tuy nhidn, vide kd khai tdi sdn. thu nhdp d Viet Nam v i n chfla dat dflpc mue dieh vd sfl ky vpng eua xd hdi. Ke khai tdi sdn, thu nhdp vdn cdn rd't hinh thfle vd mang tinh ddi phd. Vide kd khai tdi sdn, thu nhdp cdn dQpc nhin nh$n vd thQc thi mdt cdch nghiem tuc vdi nhidu gidi phdp.
Vide thflc hien kd khai tdi sdn, thu nhdp la mdt vdn de khdng chi cd d Vipt Nam ma dflpc thflc hidn d nhidu qudc gia trdn thd gidi Phdp ludt cua nhidu nfldc quy dmh cdng chflc, nhdt Id cdng chflc gifl vai trd lanh dao, qudn ly phdi thflc hidn vide kd khai tai sdn, thu nhdp. Thdi didm kd khai tai sdn, thu nhdp d m6i nQdc khdc nhau nhQ- trude khi tuyen dgng, dd bat, bdu cfl;
sau khi tuydn dyng, dd bat, bau cfl; ke khai hang ndm vd cdng bd edng khai kdt qud kd khai cho ngudl ddn bidt. 6 Vidt Nam. vide ke khai tai sdn. thu nhdp ldn ddu tidn dupe luat hda trong Phdp lenh chdng tham nhung ndm 1998 do Uy ban thudng vy Qudc hdi khda X ban hdnh. Didu 14 trong Phdp lenh quy dinh: "Ngudi cd chflc vy, quydn hgn phdi ke khai nha, ddt vd ede loai tdl sdn khde cd gid tri Idn cua minh. Ngudi ke khai phdi kd khai chinh xac. trung thQc vd chiu trdch nhldm trude phdp ludt vd n0i dung ke khai" Sau khi cd Phap ldnh, Chinh phu dd ban hanh Nghi dmh sd 64/199aND-CP hudng dan thi hdnh Phdp ldnh, trong dd cd ndi dung vd ke
(') Hgc vl$n Chlnh trj qudc gia Hd Chl Mlnh khu vtfc I
khai tdi sdn (cdc vdn bdn 6 thdi didm ndy chua dd cdp ddn vdn dd kd khai thu nh$p md chl quy djnh kd khai tdi sdn). Nhin chung, kd khai tdi sdn d cdc vdn bdn phap ludt ndy edn ddn gidn, chung chung, ehua ddy du, nhidu h?n chd. Sau ndy Qud'c hdi, Chinh phu vd cdc ngdnh chQc ndng da xdy dflng, bd sung nhi^u vdn bdn phdp lu$t lidn quan ddn vide kd khai tdi sdn, thu nhdp.
2. Thflc tr^ng td chufc kd khai tdi sdn, thu n h | p
Cdng tac kd khai tdi sdn, thu nh§p cfla cdn bd. cdng ehfle, vidn chQc trong thdi gian qua da dflpc ddnh gid, tdng kd't, theo do, mdt s6 kdt qud ban ddu da dflpc ehf ra nhfl: vi^c M khai tdi sdn, thu nhdp d cac cd quan, td chflc, dPn vj trdn d|a bdn cd nflde dd dflpc tid'n hdnh khd thfldng xuydn, ddu ddn hdng ndm; nhflng han chd vd lung tung trong tridn khai thMc hien, ke khai khdng dung trlnh tfl, thu tyc dfi dflpc cdc cd quan, td ehfle, don vj bfldc ddu khdc phgc; viec chdp hdnh vd thdi han kd khai, bdo cdo kdt qud kd khai dd cd nhifng chuydn bidn tich cQc; vide kd khai tdi sdn, thu nhdp, trd iQOng qua tdi khodn da dfldc tridn khai rdng rai, cd tdc ddng, tao sfl chuydn bi^n vd y thflc, hdnh ddng cua dpi ngu cdn b$, cdng ChQc, vidn chQc; tinh tfl gide vd trdch nhldm eua cdc ddi tQpng trong didn phdi M khai tdi sdn, thu nhap da cd ddu hi$u di/0C ndng len; vide ke khai tdi sdn, thu nhdp da ct nhflng tdc dung d gdc dd giup cdng tdc qu&n ly edn bd. edng chflc, vidn chflc ch§t ehe hon.
Tuy nhidn, kd khai tdi sdn, thu nhdp v5n chfla dat mgc dieh vd dap flng sfl ky vpng cua nhdn ddn. NhQng cgm tQ dflpc nhde ddn nhiiu Id: "hinh thflc". "ddt phd", "kd nhung khdng khai", "Ldng phi vd tdn kem" v.v . da phdn n^o phdn dnh nhQng bdt edp, han chd, ydu k6m
O
To ohm* nha niriM- sii :t/20l7trong viec td chUc kd khai tdi sdn. thu nhdp thdi gian qua d nfldc ta. Nhflng han chd, bat cdp trong kd khai tai sdn. thu nhdp Id:
- Theo quy dmh. ngodi vide kd khai tdi sdn thudc quyen sd hQu cd nhan thi ngfldi ed nghTa vu ke khai tdi sdn phdi ke khai tai sdn, mpi bidn ddng vd tai sdn thudc s6 hOu cua vp hode ehdng va con chfla thdnh nien. Theo dd, ngfldi cd nghTa vg ke khai tdi sdn chuyen tdi sdn cua minh cho con da thdnh nien (ehua kd chuydn cho cde ddi tupng khdc). nhdt Id trong trudng hpp ngfldi eon ndy khdng thude didn ke khai tdl sdn thi cung khdng the ddnh gid, giam sdt mdt cdch ehinh xde tdi sdn, thu nhdp cua ngfldi cd nghTa vy ke khai. Mdt khdc, trong cac quy dmh eua phdp ludt mdi chf nhan manh ddn vi^c phdl xde mmh tdi sdn, thu nhdp trong ede trfldng hpp "cd van dd" theo quy djnh. Vi thd. cde bdn kd khai hdu nhfl khdng ed xae minh, ddnh gid. ket ludn.
- Viee to ehfle ke khai tai sdn, thu nhdp dflpo tidn hanh trong thdi gian qua van ndng ve cd kd khai nhflng khdng cdng khai. Sd eO quan, dpn V! cdng khai cde bdn ke khai cdn ft va chfla Idm theo dflng quy dinh. Do dd, edn bd, cdng ehfle, vtdn ehfle ed quan, don vj vd nhan ddn hdu nhfl khdng ndm dupc sd lidu ke khai tai sdn, thu nhdp cua cde ddi tflpng ed nghTa vg ke khai. Didu ndy ddn ddn khd khdn trong vide so sdnh, danh gia dung nhQng tdi sdn md ngudi cd nghTa vy kd khai dang sd hflu. Do dd, vide kd khai dung hay khdng, hdp ly hay khdng hpp ly khd dinh danh dupe chinh xdc.
- Vide kd khai tdi sdn, thu nhdp cdn bd ngd khdu kidm tra, xac mmh, danh gid, kd't ludn.
NgQdi ed nghTa vy ke khai da "tu giac" ke khai theo bdn mdu quy dmh Tuy nhidn, ndi dung kd khai hdu nhg khdng dUOe bd phdn ehfle ndng kidm tra, xdc minh, ddnh gid vd kdt ludn, Vi thd. ngfldi cd nghTa vu ke khai ludn tdm niOm "dd'n hpn lai len" vdi vide kd khai tdi sdn, thu nhdp hang ndm. Bdo cdo tai Hdi nghi tdng kdt 10 ndm thflc hidn Ludt phdng, ehdng tham nhung ngdy 12/7/2016 eho bidt, trong 10 ndm qua mdl xdc minh dflpc 4.800 trfldng hpp, phdt hidn xfl ly 17 ngfldi kd khai khdng trung thfle vd ky ludt 17 ngudi vi phgm vd td chflc ke khai tdl sdn, thu nhdp'".
- Trong ede vdn bdn phdp ludt cd quy dmh cdc hinh thflc xfl ly ky luat dd'i vdi ngudi ke khai tdl sdn, thu nhdp khdng trung thuc.
Nhung trdn thflc td, quy dinh ndy hdu nhU chua dflpc thflc hidn, vi cd kd khai nhflng khdng cdng khai (hodc cdng khai trong pham vi hpp); kd khai nhflng khdng kidm tra, xdc minh, ddnh gid, ket ludn thi se khdng ed kdt qud de biet bdn ke khai do cd trung thflc hay khdng. Vi vdy. ngfldi cd nghTa vu phdi kd khai tuy hflng ke vd khai, ndi dung ke khai mang tinh dai khdi, khdng trung thflc. thdm chi
"phdng dai" ngudn tdi sdn, thu nhdp.
- Ngfldi dflng ddu cO quan, ddn vi, td chflc khdng quan tam triet de ddn vide kd khai tdi sdn, thu nhdp; thfldng chi trien khai khi cd nhdc nhd, ddn ddc hodc chf dgo theo kieu
"den hpn lai Idn". Qud trinh tridn khai dflpc giao cho bd phdn chflc nang thflc hien (thudng Id bd phdn Idm cdng tdc td chQc trong cd quan, dPn vi). Bd phdn phy trdch vide ndy hdu hdt ddu Idm qua loa, khdng hudng ddn vd eung khdng thflc hidn kidm tra dd kidm sodt npi dung khai. Sau khi tiep nhdn cdc bdn khai ehi dflpc ra sodt dfldi hinh thfle dem sd Iflpng ngfldi ke khai du hay thidu, ngfldi kd khai da ky hay chfla ky, rdi dua vdo tu hd sd IUu vd bao cdo cdng vide dd hodn thdnh. NgUdi dflng ddu ddn vj eung dfla trdn bdo cdo dd dd phdn dnh vdi cap trdn hode ddnh gid trude hdi nghi CO quan, don vj.
- Ddi tupng cd nghTa vy kd khai phdi sfl dgng 2 ddn 3 bdn giay de ke khai trong mdi lan kd khai gdy tdn kem, Idng phi (theo quy dmh hien nay. ddi tupng cd nghTa vy ke khai Idn ddn hdng tneu ngudi). Khdng nhflng thd, sd lupng cdc trang trong ban kd khai qud nhidu gdy khd khdn cho viec nidm yet cdng khai.
3. Nguyen nhdn cua hgn che, bdt cap - Trudc het, td chflc tien hdnh ke khai nhflng thidu ede bidn phdp bdo ddm thflc hidn hidu qud viee kd khai. Viec hoach dinh ehinh sdch trong mdt ndn cdng vy trdng chd vdo sfl tg giac eua can bd, cdng ehfle. vidn chflc ma chua tfnh den ndn edng vu phdi cd kidm sodt mang tinh cUdng chd. Cd nghTa Id, da thflc hien td chflc ke khai thi bdt bude phdi thflc hien cdc bien phdp gidm sdt, kidm tra. xdc minh vd dua ra ke't ludn vd bdn ke khai,
- Nhieu ngudi dflng dau cO quan, td chflc, don VI chfla quan tdm dflng mQc va chQa ed trdch nhidm den eung vdi vide ke khai tdi sdn, thu nhdp d CO quan. td chflc, don vj dupc giao phy trdeh. Do dd, don vi ehQc ndng td ehQc
I'd chin* nhih ninW* si* : t / 2 0 l 7
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tidn tidnti vide ke khai mdt each chieu Id, doi phd; nhOng ngudi cd nghTa vu phdi ke khai khdng quan tdm ndi dung phdi ke khai nhu the ndo cho dung, cho trung yeu cau.
• Y thdc chd'p hanh vd ke khai tdi sdn, thu nhdp trong mdt bo phdn cdn bd, cdng chdc, vidn chdc chda cao, chu yeu vdn dua tren tinh thdn ti^ gidc. Do nhidu ly do ndn khdng it ngudi da tim ke hd cua phdp ludt cung nhu each thdc td ehde viec ke khai tdi sdn, thu nhdp de ke khai ddi phd ho3c khong trung thue.
- Cong tdc kidm tra, thanh tra. gidm sat to chufc kd khai tai sdn, thu nhap dudng nhu edn bd trd'ng. Thi/e te nhieu co quan, td chdc, don vj cd tien hdnh td chdc vide kd khai tdi sdn, thu nhdp nhung khdng td chdc bd phdn thanh tra, gidm sSt vide thue hien. Bdn canh dd. cdp trdn CLing khdng cd si/ kidm tra. gidm sdt thudng xuydn.
- Cdng tdc tuyen truydn, giao dgc, phd bidn. hudng ddn cdc quy dinh phap ludt ve van dd ke khai tdi sdn. thu nhdp cdn bj xem nhe va chua dddc quan t§m nhieu.
4. MQt sCigidi phdp
ThU nhai. liep luc hoin lhi$n hi thdng vin bin phip iuit ve ke khai tii sin. thu nhip.
Trong nhiJng nSm qua, Ddng vd Nhd nudc da ban hanh mdt s6 v3n bdn nha Ludt phdng, chdng tham nhung (nam 2005); Nghj dinh sd 37/2007/ND-CP ngdy 09/3/2007 cua Chinh phu; Ngh| djnh sd 68/2011/ND-CP ngay 08/8/2011 cua Chlnh phu vd viec sda ddi, bd sung mdt sd didu eua Ngh| dinh sd 37/2007/
ND-CP vd mmh bach tai sdn, thu nhdp; Thdng td sd 2442/2007/TT-TTCP ngay 03/7/2007 cua Thanh tra Chlnh phu vd Thdng tu sd 01/2010/TT-TTCP ngay 22/4/2010 sda ddi, bd sung mdt sd quy djnh tai Thdng tu sd 2442/
2007/TT-TTCP ve xae dmh ro ddi tuong phdi kd khai tdi sdn; Thdng tu sd 08/2013/TT-TTCP ngdy 31/10/2013 cua Thanh tra Chinh phu hudng ddn thi hSnh cdc quy dmh ve mmh bach t i i sdn. thu nhdp; Nghj dmh sd 78/2013/NB- CP ngdy 17/7/2013 ciia Chlnh phu ve minh bach tdl sdn. thu nhap; Ch? thi sd 33-CT/TW ngdy 03/01/2014 cua Bd Chinh tn vd tang cudng sd lanh dao cua Dang dd'i vdi vide kd khai va kiem soat vide ke khai tai sdn..
Cac van bdn ndy da tdng budc tao hdnh lang phdp ly kha toan dien vd kd khai va kilm
sodt vide kd khai tai sdn. thu nhdp giup cdc co quan, td chdc, ddn vi cd thdm quydn ndm dUde tdi sdn. thu nhap ciJa ngddi cd nghTa vg kd khai; phgc vg cdng tdc qudn ly cdn bd.
cdng chde vd gdp phdn vdo cudc ddu tranh phdng, chdng tham nhung. Tuy nhidn, cdn ttdp tgc hodn thidn mdt sd quy djnh lidn quan ddn nhOng van dd nhd con cdi da thdnh niSn khdng ndm trong didn ke khai; ddi tupng trong didn phdi xae minh; trdch nhidm eua ngudi ddng dau-. Cac quy dmh can chdt ehe, ndi dung trdch nhidm ro rdng vd khdng tao kg hd ddn tdi vide kd khai tdi sdn, thu nhdp mang tinh hinh thdc nhu hidn nay.
ThU hai. di'y manh viic quin tri$t. ning cao nhin thUc. trich nhiim cua ngudi dUng diu cd quan. td chdc, don vi vi cua ngudi din vi thifi hiin quy dinh minh bach tii sin. thu nhip. Cdn cd chd tdi rdng buOc trdch nhidm ddi vdi ngudi ddng ddu; ndu vi$e kd khai tdi sdn, thu nhdp mang tfnh hinh thdc, ddi phd, ngudi ddng ddu phdl chju ky ludt. Khi ngddi ddng ddu quan tdm, chu dpng, trdch nhidm vd guong mdu thi cdng tdc ndy se di vdo ndn ndp, thgc chd't, hidu qud. Cdc ddi tupng thudc didn kd khai cdn tg gidc vd cd trdch nhidm hdn trong vide kd khai eung nhu gidm sdt cdc ddi tdpng khdc. Bdn canh dd, vide tuydn truydn. qudn tridt cdc van bdn quy djnh cua phdp ludt vd minh bach ldi sdn, thu nhdp se gdp phdn ndng cao nhdn thdc, traeh nhidm gidm sdt cua todn xa hdi vd chd trddng phdng. chdng tham nhung thdng qua vide gidm sdt tdi sdn, thu nh^p.
ThU ba, ke khai phii tridi dd', cdng khai Khdng di' tlnh Irang ki khai xong cit vio /idc tu. ngin kio. Vdn dd Id chpn hlnh thdc edng khai hpp ly md v i n bdo ddm tinh khdeh quan, hidu qud (nidm yet bdn kd khai hojc cdng bd trong cudc hpp). Bdn mem yet kd khai khdng edn dua nguydn bdn ma chi cdn nhOng sd lieu tdng hpp chd yeu trong bdn kd khai (bd phdn chdc nSng ehiu traeh nhiem tdng hpp lai cd sg xdc nhdn cua thu trudng ddn vf).
Mudn vdy, k6 khai phdi cd kilm tra, tdng hpp vd xdc nhdn. Vide ddnh gia tlnh trung thgc cua bdn kd khai phdi dupc tidn hdnh qua xac minh thgc te. Thgc hidn tdt vide cdng khai sd gdp phdn yeu cdu nggdi ke khai phdi trung thgc vd nghidm tdc hdn trong ndi dung kd khai ciia mlnh.
o
TA ohin* nlia ninn* stt 3 / 2 0 1 7TTifl Id vipc kidm tra, xdc minh dd kdt ludn bdn ki khai trung thtfc hay khdng trung thtfc Id vi$c cin phdl Idm, d u c h o khdng phdi ndm ndo c u n g dieu tra, xdc minh vdi mpi ddi tuong cd trdch nhldm phdi kd khai (vi khdng the du ngudn lgc v d thdi gian de Idm). Do d d , bdn canh cde trudng h p p c a n xac mtnh theo quy djnh cua phdp ludt, c a n tien hdnh xde minh ngdu nhidn mdt s d trudng h p p . Viec ndy c d tdc d g n g nhdc nhd mpi ddi tupng phdi c d trdeh nhidm ke khai dung, d u , trung thUc; han ehd vide kd khai chidu le, ddi p h d . gian d d i . Ket ludn tinh trung thgc cua bdn kd khai c d n it nhdt dga vdo 3 n g u d n : bdn tfl kd khai. ket qud eua bd phdn ehfle ndng didu tra. xde mmh ndi b d ; kd't qud cua dPn vj dde ldp (td chflc didu tra ed uy tin, ed h p p d d n g bdo mdt vdi ed q u a n , dPn vi).
ThU ndm. kiin quydt thtfc hiin vi$c xO ly tdi sdn. thu nhdp dupe ki khai khdng trung thtfc khi bi phdt hiin. T h e o quy dinh, ngfldi kd khai tdl s d n , thu nhdp khdng trung thgc, sau khi xdc minh, dieu tra c d kd't ludn thi se bj x f l ly ky ludt theo cdc m f l c d d khdc nhau. Tuy n h i d n , s d tai sdn khdng gidi trlnh dflpc c u n g phdi dflpc x f l ly mdt cdch kien quydt. n g h i d m tue. C d n g Udc cua Lidn h p p qude vd ehdng t h a m n h u n g m d Viet Nam da tham gia ghi r d : tdi s d n khdng gidi trinh d u p c . bat minh Id phdi tich t h u . T h f l c t d vide xfl ly tdi s d n , thu n h d p khdng gidi trlnh dupc mdt each minh b a c h , hpp ly, khdng chflng m m h d u p c rd rang ngudn gd'c hpp phdp chfla dflpc c h u t r p n g , edn tlnh trang gidi quydt khdng dflt d i e m . C d n quy dinh vd quydt t d m thgc hidn vide tich thu nhflng tdi s d n thu n h d p bdt m i n h .
ThU sdu. tndn khai thtfc hiin tdt 5 yiu ciu trong Chi thi sd 33-CT/TW ngdy 03/01.2014 cua Bp Chlnh tri vi tdng cUdng sU ldnh dgo cua Ddng ddi vdi viic ki khai vd kidm sodt vipc ki khai tdi sdn. thu nhdp- T h e o d d , edn thdng nhat nhdn thQc eua can b d , ddng vidn. c d n g chflc, vidn chflc v d ciJa eo q u a n , td chflc. ddn vi, ngfldi d f l n g dau eO q u a n , t d chflc. ddn vi ve vide kd khai. kidm sodt viee kd khai tdi s d n , thu nhdp theo quy djnh eua D d n g . Nhd nflde; thfle hidn nghidm tuc vide kd khai vd edng khai bdn kd khai tdi s d n , thu nhdp theo quy dmh c u a
p h d p ludt; thflc hidn c h d t che vide kiem tra. xdc minh tdi s d n . thu nhdp vdi cde trfldng h p p theo quy djnh c a n kidm tra. xdc minh theo p h d n c a p q u d n ly c d n b d , cdng chflc. vien ehfle; tidn hanh t h f l d n g x u y d n c d n g tae kiem tra, gidm sdt, thanh tra vide thflc hidn quy djnh ve kd khai, kidm sodt vide kd khai tai s d n , thu n h d p ; tiep tyc hodn thien cde quy djnh eua p h a p ludt vd ke khai, kiem sodt viec kd khai tdi s d n , thu nhap sat vdi y e u c a u c u a C d n g flde Lien h p p qude ve c h d n g tham n h u n g , b d o ddm phu hpp vdi thfle tidn Viet Nam _.
(1) Ngudn: Vnexperess.net (ngdy thfl ba, 12/7/2016).
Tai l i d u t h a m k h d o :
1. Ludt phdng, chdng tham nhung (ndm 2005).
2. Nghi djnh sd 37/2007/ND-CP ngdy 09/3/2007 eua Chlnh phu vd minh bach tdi sdn, thu nhdp.
3. Nghj djnh s6 68/2011/ND-CP ngdy 08/8/2011 eua Chinh phu vd viec sfla ddi, bd sung mdt sd didu eua Nghi djnh sd 37/2a07/ND-CP.
4. T h d n g tU s d 08/2013/TT-TTCP ngdy 31/10/2013 c u a Thanh tra Chinh phu hudng ddn thi hanh cae quy dmh vd mmh bach tdi s d n , thu nhdp.
5. Nghj dinh sd78/2013/ND-CP ngdy 17/7/2013 cua Chinh phtj vd mmh bach tai sdn, thu nhdp.
6. Chf thi sd 33-CT/TW ngay 03/01/2014 ciia Bg Chinh tn vd ting cUdng sU ldnh dgo cua Ddng ddi vdl viic ki khai vd kidm sodt viic ki khai tdl sdn.
7. Vu v a n Phuc (chu bidn), Phdng chd'ng "tu dien bien'. ttf chuydn hda'trong cdn b0, ddng viin hiin nay. Nxb CTQG - ST, H,2013.
8. Ld Hdng Lidm (chu bidn). Nghiin cUu mdi quan he khdng binh thudng giQa mpt bd pbdn cdn t)d, ddng viin cd chUc, cd quyin vdi cdc doanh nghipp dd tnjc k?i. Nxb CTQG - ST, H.2014
9. https://www.google.eom.vn
10. Cdng thdng tm dien tfl Thanh tra Chinh phu (Thanhtra.gov.vn).
T o o h m * n h A n u m ' M t : i / 3 0 l 7