j Thanh tra M I C H f N H
TIEP TUC DAY MANH CAI CACH THU TUC HANH CHJNH TRUE
Ty T GOAI cac quy djnh mang tinh nguyen tac chung, l y tu ngay 01/07/2012, dang ky thue se dupc thUe hien theo Thong tu sd 80/2012/TT-BTC ngay 22/5/2012. Theo do, cd 4 npi dung Idn la: Hd so, trinh tu, thu tuc dang ky thue; thay ddi thong tin dang ky thue;
cham duft hieu luc ma sd thue; va trach nhiem quan ly va SLf dung ma sd thue dUpc quy dinh cu the.
Ddng i<y thue'- nguyen tdc cot loi
Thd nhat, can thdng nha't each hieu: Oang ky thue la viec ngudi nop thue (NNT) ke khai nhOfng thdng tin ciia NNT theo mau quy dinh va nop td khai cho co quan quan ly thue de bat dau thuc hien nghTa vu ve thue vdi Nha nude theo cac quy dinh cCia phap luat. Muc dich cua viec dang ky la co quan quan ly thue cd dupe thong tin ve NNT, dua vao he thdng duf lieu quan ly tap trung, thdng nha't trong ca nude. Tren co sd dd, co quan Thue thuc hien viec cung cap cac thdng tin, dich vu hd trp de phuc vu NNT, ddng thdi ap dung cPng nghe quan ly phu hop nham bao dam quyen Ipi chung cCia toan xa hpi, trong do CO quyen Ipi cCia NNT va cac ddi tac lam an vdi NNT.
Thd hai, ddi vdi NNT: Ket qua true tiep cua viec dang ky thue la viec hp se nhan dupc cac giay td, tai lieu, hoac sd lieu can thiet do co quan Thue cap, nhu: Giay chifng nhan dang ky thue, Thong bao ma sd thue (MST), The MST ca nhan. TU MST dUpc cap, NNT se thUe hien duoc cac giao djch tiep theo vdi Nha nudc (nhu khai thue, npp thue, khau trU thue, hoan thue).
ThCrba, nhOfng ai phai thuc hien dang ky thue? Dd la NNT, khdng phan biet hp phai npp loai thue nao, nop bao nhieu. TrUdng hpp NNT khong cd mat thi cd the uy quyen cho ngUdi khac nop cac gia'y td dang ky thue. Vdi trudng hop ngUdi nUdc ngoai khong hien dien tai Viet Nam nhung cd nghTa vu nop thue, tra thue cho Viet Nam thi ddi tac cCia hp thuc hien viec nop thue thay se la ngudi phai dang ky thue, day la thdng le chung dupc cac nudc tren the gidi ap dung. Thdng tU sd 80/2012/TT- BTC quy djnh ro 7 loai ddi tUong phai dang ky thue, dd la: (1) Td chifc, hp gia dinh, ca nhan cd hoat dpng san xuat, kinh doanh va cung cap dich vu, hang hoa; (2) Ca nhan cd thu nhap chiu thue thu nhap ca nhan; (3) Td chufc, ca nhan cd trach nhiem khau trU va nop thue vao NSNN theo quy djnh ciia phap luat; (4) To chife dUpc uy quyen thu phi, le phi; (5) To chu-c nUdc ngoai khdng cd tu each phap nhan Viet Nam, ca nhan nude ngoai hanh nghe ddc lap kinh doanh tai Viet Nam phu hpp vdi luat phap Viet Nam cd thu nhap phat sinh tai Viet Nam; (6) To chufc, ca nhan khac cd lien quan den cac van de ve thue nhu: cac Ban quan ly dU an, cac don vj sif nghiep, cac td chu'c, ca nhan khdng phat sinh nghTa vu nop thue
nhifng dupe hoan thue, hoac dupc tiep nhan hang vien tro tu nudc ngoai; (7) To chifc, ca nhan khac co phat sinh khoan phai npp NSNN.
Odi vdi NNT su'dung dat phi nong nghiep, le ra phai thUe hien viec dang ky vdi co quan Thue nhung chung ta giao cho co quan Thue thUc hien cac cong viec lien quan de ca'p MST cho ngudi nop.
ThLftd, dang ky thue khi nao? Dpc toan van Thong tu va phan tich ky tifng chUOng thi ngudi trong nghe hieu dupc rang lan dau tien ra kinh doanh hoac phat sinh nghTa vu thue la phai dang ky rdi, khi da cd MST hoac giay td lien quan nhung neu cd su thay ddi thong tin thi deu phai dang ky de eo quan Thue bd sung, dieu chinh trong he thdng quan ly. Tuy nhien, se la tdt hon cho ca CO quan Thue va NNT neu nhu trong phan quy djnh Chung ciia Thdng tu sd 80/2012/TT-BTC dupe bd sung mpt npi dung ngan gpn de tra Idi cau hdi tren: Mpt la, dang ky lan dau de dupc ca'p MST hoac bat dau phat sinh nghTa vu thue; Hai la, dang ky bd sung thdng tin trong mpi trudng hpp NNT cd thay ddi ve dja diem kinh doanh, nganh nghe kinh doanh, cd them co sd kinh doanh phu thupc, cd them hpp ddng ky vdi nha thau nUdc ngoai (phai npp thue nha thau)... Ba la, dang ky de dupc cap lai giay td thue (Giay chifng nhan dang ky thue) trong trudng hpp bi mat, that lac, nhau nat hoac sai sdt thong tin...
Md so thue'
Oieu 3 Thdng tU sd 80/2012/TT-BTC quy dinh MST la mpt day cac chu' sd dupc ma hoa theo mpt nguyen tac thdng nha't de cap cho tifng NNT theo quy djnh ciia cac Luat Thue, Phap lenh phf va le phf (gpi chung la "phap luat ve thue"), bao gdm ca ngudi npp thue xua't khau, thue nhap khau. MST de nhan biet, xac dinh tifng NNT va dupe quan ly thdng nha't tren pham vi toan qudc.
So 123 (Thiing 9-2012)
\ Thanh tra ' M l C H I ' N H
Tai nhieu nude tren the gidi MST khdng chi dung rieng cho quan ly thue ma thdng thudng dupe Nha nudc si!f dung chung trong quan ly thdng nha't cac ITnh vUc cCia ddi sdng xa hpi, ket hpp nhieu muc dich nhu an sinh xa hpi, lao dpng, viec lam, cu tru, di lai, hon nhan, quan he huyet thdng, thUa ke, tai san... Trong dieu kien d nude ta, hien nay he thdng MST trudc mat se dap ifng yeu cau cho cdng tac quan ly thue nhUrig ve lau dai, cd the su' dung lam phPng/nen cho viec md rpng sang cac ITnh vifc quan ly khac.
Ve mat ky thuat, MST dupe ca'u true la mpt day sd dupc chia thanh cac nhdm chOf sd phan khoang theo yeu cau quan ly: Vi du, 2 chOf sd dau (N1N2) vdi dung lupng 100 so phan loai theo dja ban cap tinh; nhdm 7 chuf sd tiep theo la N3N4N5N6N7N8N9 dUpc danh theo sd thif tu tu 0000001 den 9999999 va chOf sd N10 lam chUc nang chOf sd kiem tra. MST cd mudi chuT sd N1N2 N3N4N5N6N7N8N9N10 chfnh la mpt MST dpc lap dUpe cap cho NNT la ca nhan hoac NNT la phap nhan dpc lap (don vj chinh). Ba chuTsd Nl 1N12N13 la cac sd thurtUtU 001 den 999 (each 01 khoang so vdi nhdm 10 chiir sd dau) dupc cap cho tifng don vj true thupc ciia don vj chfnh va DN thanh vien. Nhu vay, nhin vao MST cd the biet ngay dupe dja vj phap ly ciia ngudi npp thue: vdi MST 13 chOf sd chung ta se biet ngay MST cCJa NNT la don vi phu thupc va co quan chCi quan cap tren cua anh ta (10 chOf sd difng trUdc 3 chuf so cudi cung).
Quy dinh ve nguyen tdc cua viec cap vd quan ly md so' thue'
Thit nhat, NNT dii la td chiJfc hay ca nhan dUpc cap mpt MST duy nhat de siir dung trong sudt qua trinh hoat dpng tu khi dang ky thue cho den khi cham dift hoat dpng. MST dupe diing de khai thue, nop thue cho ta't ca cac loai thue ma NNT phai npp, ke ca trudng hpp NNT kinh doanh nhieu nganh nghe khac nhau hoac hoat dpng san xua't kinh doanh tai cac Sia ban khac nhau.
Thd hai, MST da ca'p khong dUpc su' dung de cap cho NNT khac. To chifc kinh doanh khi cham duft hoat
dpng thi MST cha'm duft hieu life va khong dupc sii dung lai. DPI vdi NNT la DN thanh lap va hoat dpng theo Luat DN thi MST ddng thdi la ma sd DN. MST ciia DN sau khi chuyen ddi loai hinh DN dupc giu nguyen.
Thdba, MST da ca'p cho NNT la chCi hp kinh doanh hoac mpt ca nhan se khdng thay ddi trong sudt ca cupc ddi cCia ca nhan dd, ke ca trudng hop da ngUrig hoat dpng kinh doanh sau dd kinh doanh trd lai. Quy djnh nay khong nhifng mang lai Ipi fch thiet thUc cho ngudi dan la su don gian, thuan tien, khong lam tang chi phf quan ly ma con md ra kha nang tien tdi hop nha't vdi cac ma sd thupc nhieu ITnh vUc khac thanh ma sd cong dan.
Thd td, viec cap MST phai bao dam sif phu hop vdi dac diem ciia tifng loai ddi tUpng, dap ufng duoc yeu cau quan ly tap trung va thuan tien cho NNT. Cu the: Mpt la, loai MST 10 sd dupc cap cho ca nhan va td chufc cd dii tu each phap nhan (phap nhan dpc lap); Hai la, loai MST 13 sd dupc ca'p cho cac don vi phu thupc cOa NNT la phap nhan dpc lap. Ddi vdi nhOfng trudng hop dac thii nhu NNT la nha thau nudc ngoai, nha dau tu nudc ngoai tham gia cac hpp ddng dau khi hoac ben Viet Nam nop thue thay cho nha thau nude ngoai, cd quy djnh cu the cho tifng loai hinh tai diem (d), diem (d) va diem (e) thupc khoan 3, Oieu 3 ciia Thong tU sd 80/2012/TT-BTC.
Ve thdi hqn, thdi gian giai quye't vd yeu cau ho so ddng ky thue'
Thdi han dang ky thue quy dinh tai Oieu 4 cCia Thong tU sd 80/2012/TT-BTC bao dam tinh ke thifa quy dinh cCia Thong tu sd 85/2007, ddng thdi the hien sir thdng nhat trong thuc thi phap luat ve DN va phap luat thue. Theo dd, cac DN thanh lap, hoat dpng theo quy dinh CLia Luat DN se thifc hien theo hudng din tai Nghi dinh sd 43/2010/NO-CP ngay 15/4/2010 cCia Chi'nh phCi ve dang ky DN. Ddi vdi td chufc, ca nhan cd hoat dpng san xua't kinh doanh, phat sinh nghTa vu npp thue, dupc hoan thue thi thifc hien dang ky thue trong thdi han 10 ngay lam viec duoc quy dinh cu the vdi tifng trUdng hpp.
Thdi gian giai quye't hd so dang ky dUpc rut ngan xudng con 03 ngay lam viec ke tU ngay nhan dii hd so dang ky theo quy dinh (ap dung chung ddi vdi cac thCi tuc td chLfc, sap xep lai DN va cham dift hieu lue ma sdthue) thay cho khoang thdi gian tU 5 den 10 ngay trudc day.
Quy djnh ve hd so dang ky thue cd nhieu diem mdi, dd la: (i) Sd lUpng bp hd so dupc rut xudng chi con 01 (mpt) bp hd so duy nha't ap dung chung ddi vdi cac thii tuc td chi^c, sap xep lai DN va cham dirt hieu life ma sd thue; (ii) Tifng loai giay td trong bp hd so dUpc Net ke chi tiet ddi vdi 11 tafdng hpp cu the ciia ngUdi nop thue, tuong ufng vdi tifng mau khai; (iii) Odi vdi nhOfng giay td do CO quan khac cap can phai cd trong bd hd so (nhu Gia'y chifng nhan dau tU, Giay chifng minh nhan dan) thi chi can ban sao khong yeu cau chirtig thUc.
(Tiep theo trang 14)
So 123 (Thang 9-20121
i Thanh tra L41 C H I ' N H
Tiep tuc day manh...
(Tiep theo trang 12) Chd'm duft hieu lUc md so' thue'Cham dUt hieu life MST la thii tuc co quan Thue xac djnh MST khPng cdn gia tri sCf dung trong he thdng dOf lieu dang ky thue ciia nganh Thue. Co quan Thue thu hdi Giay chifng nhan dang ky thue (GCNDKT) va thong bao cPng khai danh sach cac MST cham dirt hieu luc SLf dung. Vdi quy dinh nay, cac DN khi mua - ban hang hoa djch vu hoac cd dU kien ky ket hpp ddng vdi td chufc, ca nhan thi cd the truy cap vao mang cua nganh Thue de tu kiem tra tu each cua ddi tac, cd the phat hien ngay tren hoa don dau vao tinh trang ciia ddi tac thdng qua tra cifu MST.
Td chifc, ca nhan kinh doanh cham ditt hoat ddng, td chife sap xep lai DN phai thuc hien thii tue cham dirt hieu life MST. Mpt td chUe sau khi da lam thu tuc cham dirt hieu luc MST, neu cd nhu cau boat dpng trd lai thi phai thuc hien dang ky thue de dupc cap MST mdi.
Thdng tu sd 80/2012/TT-BTC cd nhOfng quy dinh cu the ve hd so, thii tuc khi cham dUt hieu life MST trong cac tn/dng hpp chia, tach, hop nha't, giai the, cham duft boat dpng... de NNT cd the ddi chieu, biet dupe cac cong viec can trien khai. Diem mdi trong thii tuc cham duft hieu lUc MST la b chd NNT khdng phai lam thii tuc xac nhan hoan thanh nghTa vu thue ciia Tdng cue Hai quan (trUde day phai cd xac nhan neu DN cd chUe nang boat dpng xua't, nhap khau).
Ddi vdi ca nhan chet, ma't tich hoac mat nang luc hanh vi dan su theo quy dinh cua phap luat, co quan Thue true tiep quan ly thifc hien cham dirt hieu luc MST theo quy Siinh. Ca nhan sau khi da lam thii tuc cham duft hieu life MST, neu phat sinh nghTa vu thue thi thue hien thii tuc dang ky thue vdi co quan Thue de dupe sii' dung lai MST da dupc cap trudc day. Do MST gan vdi sd hieu cCia Gia'y chifng minh nhan dan, cho nen mpi ngUdi deu cd the tim dupc MST cua chinh minh thdng qua mang ciia nganh Thue.
Thu tuc doi vdi trUdng hop to chufc, sdp xep lai doanh nghiep
Theo quy dinh ciia Luat DN thi cd nhieu trudng hpp td chufc, sap xep lai DN nhu chia, tach, sap nhap, hpp nha't DN. Chu sd hOfu DN cung cd quyen quyet djnh mua/ban DN hoac td chifc lai nhU chuyen don vj true thupc thanh dpc lap hoac ngupc lai. Trong qua trinh hoat dpng, neu nhU DN cd khd khan khong the kinh doanh lien tuc nhUrig hp chifa mudn nit lui khoi thi trudng, DN CO quyen dang ky tam ngifng kinh doanh.
- Vdi trudng hpp chia DN: DN bj chia phai lam thu tuc cham duft hieu lUc MST vdi co quan Thue khi cd Quye't djnh chia DN, ngUpc lai DN mdi dUpc chia se phai lam thu tuc dang ky mdi.
Trong tn/dng hpp tach DN thi DN bi tach cd phat
sinh thay ddi thong tin nen phai thuc hien thu tuc thay ddi thdng tin dang ky thue mSc du DN nay van tiep tuc sO dung MST va GCNDKT da dupc cap trudc day de tiep tuc thifc hien nghTa vu ve thue. Trudng hpp dieu chinti thdng tin dang ky thue lam phat sinh thay ddi thong tin tren GCNOKT, co quan Thue thifc hien ca'p lai GCNDKT cho NNT theo quy dinh. Ngupc lai, ddi vdi DN dupc tach thi phai thue hien dang ky mdi de dUpc cap mdi MST (bdi day la DN mdi).
- Ddi vdi trudng hpp sap nhap: DN nhan sap nhap se Qiis nguyen MST va phai chju toan bp trach nhiem ve nghTa vu thue cCia cac DN bj sap nhap; ddng thdi, cac DN bi sap nhap se bi cham dirt hieu lUc MST bdi chiing se khdng tdn tai sau khi sap nhap.
- Ddi vdi viec hpp nha't DN: Duong nhien DN hop nha't la mpt phap nhan mdi, tiep nhan toan bp tai san, quyen, nghTa vu va loi fch hpp phap cCia cac DN bi hpp nhat chuyen sang va cac DN bi hpp nha't se phai bi cham duft hieu luc MST. DN hop nha't se phai dang ky mdi de ed MST.
- Vdi trudng hpp mua - ban DN thi ban than DN dupc ban v i n dang tdn tai va chi thay ddi chii sd hOfu, do vay MST ciia DN giuf nguyen sau khi ban. Ddi vdi trudng hpp mpt DN true thupc sau khi ban trd thanh mpt DN doc lap, hoac mpt DN sau khi ban trd thanh mpt DN tnfc thupc ciia DN khac thi thuc hien dang ky thue lai de dupc CO quan Thue ca'p MST mdi. TrUdc khi chuyen ddi phai thuc hien quyet toan thue va lam thu tuc cham dift hieu life MST...
Td chifc, ca nhan tam ngifng kinh doanh phai thdng bao bang van ban cho co quan Thue tafc tiep quan ly ve thdi gian bat dau va ket thuc tam ngifng kinh doanh, ly do tam ngUrig kinh doanh. Trudc khi tam ngifng kinh doanh, td chufc, ca nhan phai hoan thanh cac nghTa vu thue cdn np vdi NSNN. •
(Theo TTCT- 8/2012)
h -\i
- 1
'jr3^^ ^ •
So 123 (Thang 9-2012)
