CAC NHAN TO THUQC HE THONG KIEM SOAT N O I BO TAC DONG DEN VIEC
HOAN THUE GIA TRI GIA TANG TAI c u e THUE TiNH DONG NAI
• TRAN QUANG NINH
TOM TAT:
Bai vi6't nghidn cl?u cac nhSn to thuoc he tho'ng kiem so^t noi b6 tac dong den vi6c hoan thud' gia tri gia tang tai Cue Thue tinh Dong Nai, tif do tim kiem moi quan he giffa cic nhan to' nay.
Ket qua ch! ra r&ng co 5 nhSn t6^thuoc h$ thong ki^m soat n6i b6 tac dOng thuan chieu den cong tdc hoan thue gia tri gia tang.
Tiif khda: He tho'ng kiem soat npi bo, moi tn/dng kiem soat, danh gia rui ro, hoat dong giam sat.
1. Gidi thi^u
Hoan thue gia tn gia lang (GTGT) la mot trong nhffng cong lac thuoc hoat dpng cua nganh Thue', nham giai quye't nhffng khd khan ve van de tai chinh, giiip DN dau tif va md rong dau tu"
vao san xua't - kinh doanh theo chieu sau,... gdp phan giup nen kinh te' hoi nhap ngay cang sau rpng. Tuy nhien, mpt so DN hoac mpt so' can bp cong chffe ldi dung vi6c hoan thue ma cd hanh vi vi pham phap luat thue'nham true ldi ea nhan.
Vdi nganh Thue', viec xay dffng va duy tri mdt he tho'ng kiem soat npi bp (HT KSNB) la nhu eau thie't ye'u. Bdi ben canh cic DN chap hanh td't phap luat thue. cdn cd mot so DN khdng nhffng khong tuan thu ma con cd nhieu
ky xao, gian lan trong ke khai, nop thue, hoan thu6',... va cdn mua ehupc dpi ngij can b6 cong chffe, thong dong vdi mpt so can bp cong chffe de thffc hien hanh vi vi pham phdp luat IhuS, trong do cd cong tac hoan thue GTGT.
Muc dieh eua bai viet xuat phdt tff muc tieu cuanganhThue ndi chung vacua Cue Thue tinh Dong Nai ndi rieng de ngan chan, han ehe cdc hanh vi gian lan thue'khi hoan thue'GTGT; dong thdi, x3y difng uy tin, hinh anh nganh Thni trong saeh, vffng manh ddi hdi mot HT KSNB gom cac hoat dpng kiem soat, cd che trao doi thong tin va he thd'ng thdng tin quan Iy tudn thu quy dmh phap luat va phu hdp vdi Hi^p ffdc Basel.
362 So 14 - Thang 6/2020
KETOAN-KIEMTOAN
2. Cd sd ly thuyfi't
Theo Alvin vd James (2000), HT KSNB bao g6m cdc chinh sach, quy trinh, thu tue dffdc doanh nghiep thiet ke di dam bao dp tin cay eua thdng tin, bao vg tai san, tinh hieu qua trong hoat dpng;
s\i gan bd vdi cac chinh sdeh vd thu tuc da dffdc quy dinh. HT KSNB bao gom ea KSNB va con ngffcfi cung vdi nhffng phffdng ti6n cd tinh chat ky thuat, ca'u triic hffdng vdo kiem soat mang tinh ben vffng, dn dinh, dam bao va lau dai.
2.1. Cdc ye'u to cd'u thdnh he thd'ng kiem sodt ngi bg
Theo COSO 1992, COSO 2013, he thong ki^m sodt npi bp bao gdm 5 nhan to' cd md'i quan he gan kg't, tffdng tac qua lai lln nhau, cu ih^:
Mdi trffdng kiem sodt: Nham tao ra net dde trffng cho HT KSNB tai ddn vi, ndi mpi thdnh vidn d^u tham gia eae hoat dong va thffc hien nghia vu kiem soat, thi moi trffdng kiem soat cd y nghia quan trpng trong HT KSNB, la cd sd, nen tang cho cdc thanh phan khac cua HT KSNB phat huy hi^u qud.
Danh gid rui ro. Mdi cd nhdn trong ddn vi phai y thffe dffdc vd dd'i phd vdi rui ro cd kha nang xay ra trong cdng viec ma minh dam nhan. Can de ra cac mue tieu chung va muc tieu cu the cho tffng hoat dpng vd hffdng xff ly, giai quye't cdc muc tieu ndy. Danh gid rui ro la viec nhan dang va phan tich cdc rui ro ed khd nang de dpa cac muc tieu cua minh, nham tim ra hffdng xff iy, khac phuc trdnh anh hffdng de'n muc tieu chung cua ddn vj.
Hoat dpng kiem scat; Can cff tren cdc mue ti6u di ra, ddn vi can Iffa ehpn thffc hien cdc hoat dpng kiem soat nhdm han che' cdc rui ro hoae ngan ngffa cac sai sdt, gian lan. Ddng thdi, tridn khai hoat dpng kiem sodt thdng qua cac npi dung, chinh sdeh da dffde thid't idp va trien khai ehinh sdch thanh cdc hdnh dpng. Tuy nhien, boat dpng kiem soat cd the dien ra trong toan ddn vj d nhieu cap dp va nhieu hoat ddng.
Thdng tin vd truyen thong: Cdc thdng tin ma DN tiep nhan phai dffdc nhdn dang, thu thap,
trao ddi va chia se trong ddn vi sao cho mpi boat dong trong ddn vi dffdc thuan ldi va nhiem vu d eae vi trf viee ldm deu hoan thdnh. Thdng tin dffdc chffa difng trong bao cao va truydn ra ben ngoai eOngnhfftie'pnhan tff ben ngoai vao phai la cac thdng tin can thie't cho mpi hoat dpng quan ly vd kiem soat tai ddn vi. Sff trao doi thdng tin hffu hieu ddi hdi phai diln ra theo nhieu hffdng: tff c^p tren xuo^ng cd'p dffdi, tff dffdi len trdn va giffa cdc ca'p vdi nhau. Mdi ca nhan can hieu rd nhiem vu, vai trd eua minh trong HT KSNB, cung nhff sff tffdng tac cua minh trong moi hoat ddng eua ddn vi.
Gidm sat: Cdng tdc giam sat nham dam bao mffe do hoan thanh cung nhff chd't Iffdng cua HT KSNB qua qua trinh thffe hien. Thdng qua viec ddnh gia HT KSNB, se tim thd'y nhffng khid'm khuye't cua HT KSNB va can cd phu'dng dn dieu chinh kip thdi, can thie't. Them vdo dd, viee Iffa chpn, trien khai va thffc hien ddnh gia dinh ky, lien tue de dam bao eae thanh phan ndo cua HT KSNB hien hffu va dang hoat dpng.
2.2. Cdc ly thuye't nen tdng
Ly thuye't thdng tin hffu ich: Tren cd sd bat do'i xffng ve thdng tin dan de'n thi trffdng hoat ddng kem hieu qua la ly do cho ly thuye't thdng tin hffu ich ra ddi dffa tren nhu cau thdng tin dffde eung cap cho viec ra quye't dinh. Ban chat dac trffng cua ly thuye't thdng tin hffu ich la: (i) thdng tin dffde cung cap minh bach, ddng tin cay, day dii, kip thdi, diing liic giup cho ddn vi ra quye't dinh kinh te'; (ii) quan tri ngudn Iffc kinh te' phii hdp; (iii) duy tri va truyen dat thdng tin cho cdc ben sff dung thdng qua cac bdo cao;... nhdm mang lai ldi ieh eho ede ben ed lien quan den hoat dpng kinh te (Chambers, 1960; AICPA, 1970).
Trong boat dong eua HT KSNB, thdng tin dffdc xem la hffu ich khi thdng tin dffdc cac thanh vien trong ddn vi truyen dat mdt each day du, kip thdi, eha't Iffdng xuyen suo't de'n tffng bp phan trong npi bd ddn vi theo qu\ trinh boat dpng cua ddn vi. Trong pham vi bai vie't. de cd the xem la So 14 - Thang 6/2020 363
thong tin hffu ich thi ddn vi phai thiet lap mot ed ca'u td ehffc va mpt quy trinh hoat dpng, kiem sodt chat che; phai chu trpng, quan tam dd'n ye'u to' eon ngffdi dae biet la ehu trong de^n tinh ehinh trffc, gid tri dao dffc ciing vdi cdng tdc dao tao, bdi dffdng, phdt trid'n ngudn nhan li/c,... Tdm lai, ly thuye't thdng tin hffu ieh nhdm giai thich eho cdc nhdn to' mdi trffdng, giam sat, kiem tra, ddnh gid trong md hmh nghien cffu.
Ly thuye't lap quy: Dd'i vdi Hertog (2010) lap quy la mdt cdng vide vd Idp phap, mdt edng cu dffdc nha nffde sff dung de thffc hien chinh sach KT-XH nham dam bao he thd'ng cac nguyen tae, quy dinh dffdc sff dung va thffc hidn mdt each thd'ng nhd't, ludn Ihu. Ban chat eiia qud trinh Idp quy la hinh thdnh cac quy dmh ma eae ea nhdn, cac td ehffe trong xa hdi phai tuan theo eae quy dinh da dffde ban hanh. O mdt so quo'c gia, quydn Idp quy dffde trao eho cdc ed quan hanh chinh nha nffdc hodc cac td ehffc dpc Idp dam nhan nhdm dam bao quyen ldi va nghia vu giffa cae ben khi thffc hidn de thi hanh hie'n phap va ludt. Vdi Deegan (2009) lai eho rang, Idp quy la sff hinh thanh cac quy djnh va dffdc ban hanh bdi mpt td chffe, dffdc giao quyen de chi phd'i each thffc thffe hien vd tudn thu nham dam bao quydn Idi cho cac ben tham gia, tao ra sff cdng bang va thd'ng nha't, nhat quan trong ta't ca cac boat ddng da dffdc quy dinh.
Bdn cha't cua ly thuye't Idp quy cho rang, viec tudn thu cae quy dinh mang tinh phap ly cd vai trd dac bidt quan trong trong vide thffc hidn, tdn tai va phdt tridn KT-XH. Tai mdt ddn vi eu the.
viec tuan thu phdp ludt khong nhffng la edng cu giup bp may quan ly hffu hidu, tao ra mdt mdi trffdng hoatdpng hieu qua, ma cdn gdp phan bdi dap nen nhffng gia tri dao dffc giup cho sff phdt trien cua y thffc dao dffe eon ngffdi dffde nang tam va phat trien... Dd la ly do tai sao c^n thid't phai cd nhu can ve quy dinh. Ap dung ly thuye't lap quy vao bai vid't, de HT KSNB eua ddn vi hoat ddng hffu hieu, ngoai viec tuan thu cdc quy dmh do cdc cd quan nhd nffdc ban hanh, ddn vi edn phai ban hanh cic quy dinh, quy trinh, thii tuc,...
tren cd sd phap quy da ban hanh. Ddng thdi, cac quy dinh cin phai dffde ban hanh day du, thdng nhd't, ddng bd cac van ban phap ly lien quan de'n kiem soat npi bp, dd'n thud' GTGT ddc biet Id cong tae hoan thud' GTGT, cdn phdi ddm bao ldi ich cho cdc ben thffc hien, tang cffdng tinh tudn thu, minh bach, tff do cd each thffc dieu chinh hanh vi thffe thi phdp ludt, hffdng eae ben tham gia theo mdt trat tu, khach quan, phu hdp vdi quy luat phat trien va ldi ich eiia cae ben tham gia irong boat dpng KT-XH.
3. Phi^ffng phap nghi§n cvtn
Bai viet thffe hien phffdng phdp nghidn cffu (PPNC) hon hdp gdm PPNC dinh tinh ke't hdp PPNC dinh Iffdng. Tuan tff, tdc gia tid'n hdnh thffe hidn phffdng phap dinh tinh irffdc, sau dd la phffdng phap dinh Iffdng. Tai PPNC dinh tinh, tdc gia sff dung phffdng phap dieu tra phdng vd'n chuyen gia la cae edn bd cdng chffe thue Cue Thue' tinh Dong Nai thdng qua thffc hien ket hdp phffdng phap Action Research - la phffdng phap nha'n manh vd tap trung giai quye't sff kien, van de da va dang dien ra cd lien quan dd'n nhieu dd'i tffdng (Eden va Huxham, 1996; Coghlan va Brannick, 2005) vd phffdng phap Grounded Theory (GT) - phffdng phdp xdy dffng ly thuyet dffa vao qua trinh thu thdp va phdn tich dff lieu mpt each ed he tho'ng (Glaser va Strauss, 1967;
Creswell, 2003). Bdng each tham dd y kie'n, thao luan, phdng va^n sau chuyen gia, tae gia tffng bffdc dd tim cde muc hdi eua Iffng nhdn td, ddng thdi, xay dffng mo hinh nghidn cffu dff kie'n. Tai PPNC dinh Iffdng, sau khi binh thanh bang eau hoi tff ke't qua dieu tra cua nghien cffu dinh tinh, tac gia sff dung PPNC dinh iffdng nham kiem dinh md hinh nghien effu da de ra d bffde nghidn cffu dinh tinh va kd't qua cQa nghidn effu dinh Iffdng la cd sd de tdc gia de xud't mpt sd' kie'n nghj.
4. K§'t qua nghien ci^u 4.1. Ke't qua nghien cdu dfnh tinh Ngay sau khi tid'n hanh bdc tach, phan loai va sa'p xe'p lai ede thong tin. ke't qua cho thay 364 So 14 - Thang 6/2020
KETOAN-KIEMTOAN
cd mdi quan he, lidn kd't qua Iai giffa HT KSNB va hodn thud' bdi cdc ly do: (i) Dd'i vdi nganh thud'viec thffc hidn kiem sodt npi bp cd y nghia quan trpng trong cdng tae quan ly thud', dac biet la cdng tdc hoan thud'. Bdi nd'u HT KSNB thffc hidn khdng chuan, khdng ed quy dinh, quy trinh cu the d i n de'n nguy cd gian ldn gia tang khdng nhffng dd'i vdi cdc DN cd nhu cau hodn thue' ma con dd'i vdi cong chffe nganh thud'; (ii)Mue dich chinh cua ngdnh la thffc hidn ngudn thu NSNN, dam bao ngudn thu khdng bi tha^t thodt, khdng bi ton thS*!, do dd, dam bao cac boat ddng ed lien quan de'n ngudn Iffc eon ngffdi phdi dam bao tuan thu phap ludt hien hdnh va cac nguydn tac, quy dinh, phai ed ky cffdng, cd dao dffe; (iii) Nham tao cdng bang eho cdc DN cd nhu eau hoan thue', cong tae KSNB cung Id mdt trong nhffng cong viec ddi hdi phai du dieu kidn, dung thil tue, dung quy trinh vd nam trong sff kiem tra, gidm sat. Ddng thdi, kd't qua cdn xac dinh dffdc 30 thang do cho 6 nhdn td' gdm 3 thang do cho nhan td' phu thudc, vd 27 thang do cho 5 nhdn td'dde lap.
4.2. Kei qua nghiin cdu dinh lUdng Sau bffdc nghien effu sd bd, tdc gia tie'n hanh nghidn cffu chinh thffc vdi mau gdm 292 dd'i tffcfng la eae edn bd quan ly ca'p eao, cd'p trung vd cdc cdn bd quan ly thud' cd lien quan dd'n cdng tac hoan thud' tai Cue Thud' tinh Ddng Nai.
Qua bffde phan tieh nhan to' khdm pha - EFA, kd't qua cdn lai 23 mue hdi thude 6 nhdn id gdm 03 muc hdi thudc bid'n phu thudc va 20 muc hdi thudc nam bie'n dde lap du dieu kien phdn tich hdi quy. Kd't qua phan tich hdi quy cho thay, mdi bid'n ddc lap ed cffdng dp tac dpng thuan ehidu khde nhau ldn bie'n phu thude, eu the (sap xep theo thff tff gidm din ve mffe dd tac ddng): (i) Mdi trffdng kiem sodt tac ddng manh nhd't vdi mffe dp la +0,461, (ii) Danh gia rui ro tdc ddng manh thff nhi vdi mffe dp +0,354; (iii) Hoat dpng giam sdt tdc ddng vdi mffc d6 +0,240, (iv) Hoat ddng kidm sodt tdc dpng vdi mffc dp +0,183; (v) Thdng tin va truydn thdng tac ddng vdi mffc do +0,169.
5. Kd't iu^n va kie'n nghi
Bai vie't nham xem xet (i) md'i quan he giffa KSNB va hoan thud' la GTGT, (ii) xae dinh eae nhan td'thupc HT KSNB va mffe dp tde dpng cua cac nhan to' nay de'n vide hodn thue GTGT. Tac gia da thanh cdng trong viec xay dffng md hinh nghidn effu vd kidm dinh vdi mau nghien cffu gdm 292 quan sat. Ke't qua nghien effu cho tha'y mdi bien ddc lap ed cffdng do tac dpng khac nhau ldn bie'n phu thudc, cd kha nang giai thieh dat yeu cau (R- = 45,7%). Tff kd't qua nghien cffu, tde gia da rut ra mpt sd' kie'n nghi nhff sau:
Vdi nhdn td' mdi trffdng kiem sodt: Can chu trpng ciing nhff de cao dd'n tinh chinh trffe va gid tri dao dffe, loai bo nhffng can bd cd da'u hidu, hanh vi, thdng ddng, hodc phi dao dffe; manh dan xff ly nang cac trifdng hdp lam xa'u hinh anh cua ngdnh, can thid't sa thai khoi ngdnh. Xdy dffng quy chud'n mffc dao dffc, vdn hda giao tie'p, ffng xff, thffdng xuyen td ehffc tuyen dffdng tdm gffdng tidu bieu; truyen bd, quan triet tinh trang tham 6, tham nhung, nhan ho'i Id eua edn bd thud', tao mdt mdi trffdng ldm vide trong sach va lanh manh.
Dong thdi, thie't lap mpt ed eau td ehffc chat ehe va mdt quy trinh bdo cdo day du, thffdng xuyen, kip thdi
Vdi nhdn td' ddnh gia rui ro: Can chu dpng trong vide nhdn dien, kiem sodt rui ro hidn hffu va tiem tang; xay difng quy trinh danh gia, phan tich cdc riii ro lien tuc va dinh ky nham tranh tinh trang thdng ddng giffa cac can bp edng chffe; tffng bffde didu chinh kip ihdi, phu hdp nhdm dat dffdc cae muc tidu de ra, ddng thdi, hinh thanh nen tang cd't Id! cho vide quan tri, va xff ly cac riii ro.
Vdi nhan to' hoat ddng gidm sdt: Can tang effdng va lien tuc giam sdt giup ddn vi phdt hien nhffng sai sdt, khac phuc cdc khie'm khuye't, nhffdc diem eiia mdi trffdng kiem soat va danh gid riii ro. Vdi ndi dung giam sdt can xem xet, kiem tra tinh hinh thffc hien nghTa vu cua ngffdi nop thud' dd'i vdi NSNN; hay tinh hinh tuan thu quy dinh, quy trinh hoat ddng eua kiem sodt npi bd eua ddn vi vdi boat dpng hoan thud'. Vdi So 14-Thang6/2020 3 6 5
phffdng thffe giam sat ed the thffc hidn giam sdt trifc tid'p, gidm sat gidn tid'p, gidm sat tff ben trong, giam sat tff ben ngoai,..
Vdi nhan to' hoat dpng kiem sodt: Can phan cdng, phdn nhidm cu the, ehi tid't eho tffng vi tri vide lam, luan phien luan ehuyen vi tri vide lam, han ehd'ba't kiem nhidm vd vide phe duyet, dieu hanh dd dan dd'n cde sai pham nha't Id sai pham do cd' y hoae ed hanh vi lam dung quydn han.
Xay dffng mdt quy trinh dap ffng eae muc tidu kiem soat, ddng thdi giai quyd't mdt so' cdng
vide trong pham vi nhd't dinh, nha't thie't phai xay dffng he thd'ng phd chuan chung va phe chu^n cu the.
Vdi nhan td'hoat ddng truyen thdng va thdng tin: Xay difng mot he tho'ng thdng tin, truydn thdng xuydn suo't va chd't Iffdng, dam bao cdc thdng tin phdi rd rang, minh bach, chuan xac va phai dffdc eung cap kip thdi, ehinh xdc de'n cdc cap ed tham quyen theo quy dinh va kdnh thdng tin nay phai dffde kiem tra kiem sodt thffdng xuydn •
TAI LIEU THAM KHAO:
1. The American Institute of Certified Public Accountants- AICPA. (1970). Establishing Financial Accounting Standard: Report of the Study on Establishing of Accounting Principle, AICPA.
2. Alvin A. A & James K.L., (2000). Kiem todn. Ha N6i: Nha xuat ban Thdng ke.
3. Chambers, R. J., (1960). Accounting, evaluation and ecotiomic behavior. Englewood Cliffs, NJ, USA:
Prentice Hall.
4. Coghlan, D., and Brannick, T , (2005). Doing action research in your own organization (2™* ed.). London, UK;
Sage.
5. Creswell, J. W., (2003). Research design: Qualitative. Quantitative and Mixed Methods Approaches. 2"^ ed.
Thousand Oaks, USA: Sage publications.
6. Deegan, C. (2009). Financial accounting theory. 3"* ed. Sydney, Australia' McGraw-Hill Australia Pty Lid.
7. Eden, C , Huxham, C, (1996). Action Research for Management Research. British Journal of Management.
7. 75-86.
8. Glaser. B. G.. Strauss, A. L., (1967). The Discoveiy of Grounded Theory: Strategies for Qualitative Research.
Chicago, USA: Aldine.
9. Hertog, J.D., (2010). Review of economic theories of regulation. Utrecht School of Economics Tjallinj: C- Koopmans Research Insiituie - Discussion Paper. Series 10-18.
Ngay nhan bai: 11/5/2020
Ngay phan bi^n danh gia va su'a chffa: 21/5/2020 Ngay chS'p nhSn dang bai: 1/6/2020
3 6 6 So 14 - Thang 6/2020
KEIOAN-KIEMIOAN
Thdng tin tdc gid:
TRAN QUANG NINH Cvc Thus' tinh Dong Nai
ELEMENTS OF THE INTERNAL CONTROL SYSTEM AFFECTING THE VALUE-ADDED TAX
REIMBURSEMENT AT THE DEPARTMENT OF TAXATION OF DONG NAI PROVINCE
• TRAN QUANG NINH Department of Taxation - Dong Nai Province
ABSTRACT:
This paper is to study the relationships among the elements of the internal control system and the reimbursement of value-added tax at the Department of Taxation of Dong Nai Provmce. The results show that there are five elements of the internal control system that positively impact the value-added tax reimbursement.
Keywords: Internal control system, control environment, risk assessment, monitoring activities.
So 14 - Thdng 6/2020 367
