(^S^02 (163) - 2017} NGHIEN CUTU TRAO DOI
Tigp tuc cai each, tao di^u kien thuan loi cho doanh nghiep
Ph?m Le Nggc l^yet*
TOM TAT
Tiep noi nhirng kit qud da dgt du^c trong vi$c cdi cdch vd hien dgi hda cdng tdc qudn l^ thue trong nhirng ndm qua, nam 2017 doanh nghiep tiep tgc don nhgn nhiiu doi m&i vi chinh sdch thue bat ddu co hieu luc tie ngay 01/01/2017. Ciing v&i do la nhirng cam kit tiep tuc ddi m&i mgnh me cda ngdnh Tdi chinh nham gop phdn cdi thien moi tru&ng kinh doanh, thao g& khd khan cho doanh nghiep.
• Tir khoa: cdi cdch hdnh chinh, qudn ly thue, chinh sdch thui, hd trgf doanh nghiep.
ABSTRACT
Following the achievement in the tax administration reform and modernization recently, in 2017, there are some new tax policy that take effect from 01/01/2017. Along with that, there's a lot of reforming commitment in finance industry to improve the business environment, removing difficulties for businesses.
• Keywords: administrative reform, tax administration, tax policy, businesses supporting.
fiem thuan Igi nhat den cho doanh nghiep
Trong nhung nam qua, de cai thien mdi trudng kinh doanh, thao go khd khan cho doanh nghiep (DN), nhieu giai phap ve thue da dugc thyc hien va ed hieu qua ti'eh eye. Cac giai phap chinh saeh thue dugc ban hanh trong thdi gian qua da gdp phan kiem ehe lam phat, dn dinh kinh te vT md, thao go khd khan, thuc day cai each thii tuc hanh chinh, hd trg thi trudng, tang trudng b6n vimg.
Trong dd, ed the ke den mgt sd luat, nghj quyet, nghi dinh da dugc ban hanh trong nam 2014, 2015, 2016 nhu: Luat sd 70/20I4/QH13 sira ddi, bd sung mgt so dieu cua Luat Thue TTDB; Luat sd 7I/2014/QHI3 sua ddi, bd sung mdt sd dieu tai
cac Luat ve thue; Nghi quyet sd 63/NQ-CP ngay 25/8/2014 vh mdt sd giai phap v6 thue thao ga khd khan, vudng mac, day manh sy phat trien etia DN;
Nghi djnh 91/2014/ND-CP ngay 01/10/2014 sira ddi, bo sung mdt sd dieu eiia cac nghj dinh ve thu6...; Luat phi va le phi dugc Quoc hgi thdng qua tai Ky hgp thu X Quoc hgi khda Xlll.
Luat phi, !e phi dugc ban hanh da tao hanh lang phap ly ro rang, minh baeh ve quyen loi, nghTa vu cua ngudi dan trong vice thye hien chinh sach phi, le phi.
Ddng thdi, viec chuyen manh cac khoan phi sang gia gdp phan khuyen khi'eh eae thanh phan kinh te tham gia dau tu cung cap djch vu cdng, khuyen khich DN tiet giam chi phi ha gia thanh dich vu cung cap, tao dieu kien ngudi dan cd nhieu dich vu de
lya ehgn vdi gia ea hgp ly hem, chat lugng tot hon.
Hon nija, de dam bao ngudn thu NSNN trude boi canh gia dau the gidi giam va duy yi d muc thap, cung nhu dam bao ngudn thu NSNN dn djnh khi thye hien Id trinh cSt giam mue thue nhap khau xang dau theo cac cam ket quoc te. Ciing vdi dd, Nghi djnh so 108/2015/ND- CP quy dinh chi tiet va hudng dan thi hanh mdt sd dieu ciia Luat Thue TTDB va Luat sira ddi, bd sung mgt sd dieu eiia Luat Thue TTDB sua ddi quy djnh vS gia tinh thuS TTDB de ap dung chung cho eae hang hda chiu thue TTDB nhap khau (trir xang cae loai) la gia ban ra ciia nha nhap khau (bao gom chi phi luu thdng, ban hang va Igi nhuan (neu ed) khi ban ra trong nude); Bao dam canh tranh binh '' Ths - floe vien Canh sal nhdn ddn
Tap chi nghien cufu Tai chinh ke loan <21
NGHIEN CUrU TRAO DOI (S& 02 (163)'2017 }
wmg giiia hdng hda nh$p khau va hang hda sdn »iat trong nude trudc boi cfinh cSt pirn thue nhap khiu ve 0% ddi vdi mat hang theo cSc cam ket qu6c te ( H i ^ ^ n h tiiuong mai hang hda ASEAN); Han chi vi$c khai gia thSp tai khau nh|^ khiu trong khi gia ban ra trong nude cao hem nhieu so vdi gjS v6n hang nh|^ khSu; S i ^ d6i quy dinh ^ le gia de so sinh g\i tfeh thug llt>B cua CO sd san xuat vdi gia b ^ bmh q u ^ ciia cac co sd kinh doanh thuong m^i U 7% (trw^
la 10%), n h ^ han che trudng hgp chi^en gia de giam n ^ a vu thue TTDB.
^ Luat sd 106/2016/QH13 sua ddi, bd sung Lu§t Thul GTGT, Luat Thue TTBB va Luat Quan ly thue dugc ban hanh n h ^ gdp phSn giai quyet khd khan, thuc diy phat trien san niat, luu thdng ndng san, ihuy hai san trong nude. KhtO'en khich che bien sau, han che ddi vdi viec xuat khau khoang san ho^c san pham ma gid tri Idioang s ^ trong gid tri hdng hda thd chira qua che bien; khuyin khich che bien sau, dong thdi phdng chdng tinh trang gian l|n ve hoan thue GTGT trong khau luu thdng ddi vdi hang hda ndng san, thuy hai san.
Dieu chinh chinh sach thue de ho tro DN chii ddng trong dau tu phat trien san xuat, nang cao nang lyc canh tranh khi thdi diem thyc hien cac cam ket giam dan tien tdi bd hang rao thue quan theo cac cam ket hgi nhap kinh t6 qude te dang tdi gdn.
Nhung sira ddi, bd sung khdng trai nhimg cam ket hdi nhap quoc te ma Viet Nam da ky k6t eae FTA va se ky; Tiep tue gdp phan don gian, minh bach, tao
thufn Igi cho ngudi nOp thue, day m^nh cdi each hanh chmh vd hi$n d^i hod cdng tdc qudn I^
thul, phi^ hgp vdi xu thi cdi cdch he thong thul.
Ddc bift, Luat Thue xuat kh^u, thue nh|p khau so 107y2016/QH13 dugc Quoc hgi thdng qua ngay 6/4^016, nhSm t^o ca sd phdp 1^ thong nhat d l khuyin khfch ph& triin sdn xult, thuc d^y xuat khdu; bdo hO hgp ly, cd dieu ki^n, cd chgn Igc phi^
hgp vdi tien trinh hdi nh^p.
Thyc tl, trong thdi gian qua cung cho thay, chinh sdch hd trg DN dd dugc Chmh phii quan tam va cho dp d^ng de ho trg vd tao dieu ki$n cho cdc DN vugt qua khd khdn, sdm 6n dinh vd phdt trien sdn xuat kinh doanh ^ c biet Id cdc doanh nghiep nhd vd vira (DNNW), DN khdi nghi?p.
Hien nay, chinh sach thue da cd nhieu q i ^ dinh im dai vdi cdc miic dg khdc nhau danh cho DN khcd nghiep mdi dianh lap hoat ddng trong cdc ITnh vyc uu tiSn hodc cdc DN ndm trong khu vyc Idnh t l kem phdt yien, khu vyc ndng thdn, viing sau vung xa, khu vyc ngheo.
Dien hinh nhu, chmh sdch ap dung thul sudt 10% frong 15 ndm, mien thul Irong 4 ndm vd gidm 50% so thul phdi ngp trong 9 ndm tiip theo doi vdi DN cd dy an ddu tu mdi tai cdc dja bdn ddc biet khd khan, khu kinh tl hode thugc cac ITnh vyc khuyen khich ddu tu nhu nghien cuu khoa hgc va phdt trien cdng nghe, san xuat san phdm phdn mem; san xuat vat lieu composit, cdc loai vat lieu xay dyng nhe, vat lieu quy hiem; san xuat nang lugng tai tao, nang lugng sach, nang lugng tir viec tieu huy chat thai; phat trien cdng nghe sinh
hgc; bdo ve mdi trudng; luih vyc xd }^i hda gido dye - ddo tao, d^y nghe, y tk, vdn hod, till thao vd mdi tmdng vd nhiiu linh vyc uu ddi khdc...
Tiep tyc day manh cai cdch trong nam 2017
Khdng diJmg lai d viec dSy manh cai each, sua doi, b6 sung cdc chinh sdch thul nhdm mang den thuan Igi nhSt cho DN, ndm 2017, DN tiip tyc dugc hudng Igi tu nhung doi mdi manh me hon nOa l ^ g nhung hdnh d$ng ciia ngdnh Tai chinh. Cy the Id cdc gidi phdp ve cdi cdch thue thyc hien theo tinh t h ^ Nghj quyet 19/20I6/NQ-CP va Nghi quyet so 35/NQ-CP cua Chfnh phii, thyc hien cdc chinh sdch vl thul, phf mdi da dugc ban hanh, cd hieu lyc tir ngay 01 /01 /2017.
Theo dd, hien Bd Tdi chfnh da xay dung cdc giai phdp cy thi ve thue nhdm hd trg vd thiic day sy phdt trien cua DN, trong dd bao gom cac gidi p h ^ v l thue ho trg cdc D N N W , DN khdi nghi?p, xijr ly ng thul... de trinh Chfnh phii, trinh Quoc h§i cho 'y kiln.
Vdi giai phdp giam thue cho DN khdi nghiep nhu dy thao se gdp phan khi^ln khich cdc DN khdi nghiep lam an cd hieu qua (DN cd lai) de gdp p h ^ thiic day san xuat kinh doanh, tdng trudng kinh te chung ciia d4t nude; giiip DN cd dieu kien tdng tfch tu, ti'ch luy tai dau tu, phdt trien sdn xuat kinh doanh, ndng cao ndng lyc canh tranh, vira khdng dnh hudng nhieu tdi sd thu ngan sdch nha nude.
Ddng thdi, Bg Tai chinh da kip thdi ban hanh cdc chuong trinh, ke hoach hanh ddng vdi nhieu nhiem vy cu the (Vi du chi vdi chuong yinh hdnh dgng
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(j0O2 (163) - 2017} NGHIEN ClJu TRAO DOI
thyc hien Nghi quyit ! 9/2016/
NQ-CP ^ cd tdi 70 gidi phdp vdi 118 sdn phdm la nhiem vu cu the va tien do thyc hi$n den 2020). Theo dd, Bg Tdi chfnh da cd nhiiu ndi dung cdi each ddng bd, todn dien vd ndi dung nao cung quan trgng, cd the chi ra mgt vai diem dot pha ITnh vyc thue nhu: Day manh cai each the che trong ITnh vyc tai chinh vdi each lam sang tao va linh hoat (mdt luat sira nhiiu luat, mgt nghi dinh sua nhieu nghi dinh va mdt thdng tu sira nhieu thdng tu) qua dd vira tao ca sd phap ly cho don gian hda thii tue hanh ehinh tao thuan Igi cho ngudi dan va DN; Ddi mdi phuong thirc quan ly tir tien kiem, sang hau kiem;
trien khai he thdng ke khai, nop thue dien tii...
Dac biet, tir thang 01/01/2017, hang loat chinh sach mdi lien quan den ITnh vyc thue, phi cd hieu lyc thi hanh nhu: Mien le phi mdn bai vdi hd kinh doanh cd doanh thu nam tir 100 trieu ddng yd xuong; Thu le phi trude ba vdi nha, dat tdi da 500 trieu ddng/lan; Co sd rira d td, xe may phai nop phi ddi vdi nude thai...
Cae chinh sach nay dang dugc DN ddn nhan thyc hien va nhu tiep them ddng lye mdi cho DN.
Cu the:
Thir nhat,mienlephimdn bai vdi hg kinh doanh cd doanh thu nam tir 100 trieu dong trd xuong.
Theo Nghi djnh sd 139/2016/
ND-CP ngay 04/10/2016 ciia Chinh phii quy dinh ve le phi mdn bai, ke tir ngay 01 /01 -2017, ca nhan, nhdm ca nhan, hg gia dinh boat ddng san xuat, kinh doanh ed doanh thu hang nam tir 100 trieu dong trd xuong se dugc mien le phi mdn bai. Nghj dinh cQng quy dinh chi tiet mirc thu le
phf mdn bai. Cy the, vdi td chuc sdn xuat, kinh doanh hang hda, dich vu cd von diiu I? ho^c vdn dau tu tren 10 ty dong, muc thu le phi mdn bai la 3 trieu dong/
ndm; tir 10 ty dong trd xuing se la 2 trieu ddng/nam va 1 frieu ddng/ndm vdi chi nhanh, van phdng dai dien, dia diem kinh doanh, don vi sy nghiep, to chirc kinh t l khac.
Ddi vdi ca nhan, hd gia dinh hoat dgng san xuat, kinh doanh hang hda, djch vu, muc thu le phi mdn bai dao ddng tir 300.000 ddng/nam - 1 trieu ddng/nam, tiiy theo doanh thu hang ndm.
Thir hai, thu le phi trudc ba vdi nha, dat tdi da 500 trieu/
Ian. Cd hieu lye tu ngay 01/01- 2017, Nghi dinh so 140/2016/
ND-CP ngay 10/10/2016 cua Chinh phii ve le phi trude ba, quy dinh muc thu le phi trudc ba tdi da la 500 trieu ddng/tai san/
Ian trude ba, trir d td chd ngudi tir 9 chd trd xudng va tau bay, du thuyen. Cu the, muc thu vdi nha, dat la 0,5%; vdi tau thiiy, sa Ian, ca no, tau keo, tau day, thuyen, du thuyen, tau bay va xe may, d td, ra mode hoac sa mi ra mode dirge keo bdi d to, cac loai xe tuang ty, mirc thu Ian lugt la 1 % va 2%. Rieng vdi xe may ciia ca nhan, td ehire d cac thanh phd trye thude Trung trcmg, thanh phd thudc tinh, thi xa nai UBND tinh ddng tru sd, nop le phi trude ba Ian dau vdi mire la 5%; vdi xe may nop le phi trudc ba Ian thu 2 trd di, dugc dp dung mire thu la 1%; trudng hgp chu tai san da ke khai, nop le phi trude ba ddi vdi xe may la 2%, sau dd chuyen giao eho td chiic, ca nhan d dia ban neu tren thi nop le phi trudc ba theo muc la 5%,
Doi vdi d td chd ngudi iis 9 chd chd xuong, ngp I? phf trudc b^ Ian ddu vdi muc thu la 10%;
tir Ian thii 2 trd di, mute thu la 2%, ap dung thong nhat tren toan quoc.
Thir ba, ca sd rira d td, xe may phai nop phi ddi vdi nude thai. Day la ndi dun^ dugc quy djnh tai Nghj djnh sd 154/2016/
ND-CP ciia Cliinh phu vl phf bao ve mdi trudng doi vdi nude thai, ed hieu lyc tir ngay 01/01/2017. Theo dd, nude thai tir hd gia dinh, ea sd rira xe la nude thai sinh boat, miic phi bao ve mdi trudng ddi vdi nude thai sinh boat la 10% tren gia ban ciia Im^ nude sach chua bao gdm VAT. Ddi vdi nude thai sinh boat thai ra tir cac td ehire, hd gia dinh ty khai thae nude de su dung, mirc phi dugc xae dinh theo binh quan tirng ngudi sir dung nude va gia ban I m^ nude saeh trung binh tai xa, phuong, thj tran.
Nghj dinh cung quy djnh ro, cac dia phuang da trien khai thu gia djch vu thoat nude theo quy djnh tai Nghj djnh 80/20I4/ND- CP ngay 6/8/2016 ve thoat nude va xu ly nude thai se khdng thu phi bao ve mdi trudng ddi vdi nude thai theo quy dinh mdi nay.
Thu tu, doanh nghiep nude ngoai lap van phdng dai dien d Viet Nam phai nop le phi 3 trieu dong. Mire thu ie phi cap Giay phep thanh lap Van phdng dai dien cua td chirc xiie tien thuong mai nude ngoai, thuong nhan nude ngoai tai Viet Nam la 3 trieu ddng/giay phep ddi vdi trudng hgp cap mdi; 1,5 trieu ddng/giay phep ddi vdi trudng hgp cap lai, sira ddi, bd sung, gia han.
Mire thu tren khong ap dung doi vdi van phdng dai dien tai Viet Nam ciia td ehire phi Chinh
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NGHIEN CUTU TRAO DOI (S^ 02 (163)'2017}
phu nude ngoai, t l chtic hgp tdc, nghien cuu, ca sd van hda gido due vd cdc to chiic nude ngodi khac.
Cac ngi dung tren dugc quy dinh tgi Thdng tu so 143/2016/
TT-BTC ngay 26/9/2016 cua Bd Tdi chfnh, cd hieu luc thi hdnh txi ngay 1/1/2017.'
Thii nam, ddi mdi phf cap lai Giay Chimg nhan dang ky doanh nghi?p. Theo Thdng tu sd 215/2016/TT-BTC ciia Bd Tai ehinh, tir ngay 01/01/2017,16 phi cap l^i Giay chiing nhan dang ky doanh nghiep (DN) se tang tir
100.000 dong/l4n lan 200.000 ding/lan.
Li phi dang 1^ thdnh lap DN, thay doi ndi dung dang Iq?
vd cap mdi, cap lai, thay doi ndi dung Giay chiing n h ^ ddng lo?
ho^t ddng chi nhdnh, van phdng dai dien, dia dilm kinh doanh cua DN van giii nguyen d miic 200.000 dong/lan va 100.000 dongy^osa. Ben canh dd, Thdng tu cQng bd sung mdt so loai phi cung cap thdng tin DN. Cu the, phf cung cap thdng tin yong hd sa dang ky DN, cung cap bao cao tai chfnh cac loai DN; phi
cung cap bdo cdo tong hgp v l DN vd phf cung cap thong tin DN theo tai khodn tiir 125 bdn/
thdng trd len Ian lugt Id 40.000 d6ng/bdn; 150.000 ding/bdo cao vd 5 trieu dong/thdng.
Tai li^u tham khao:
Bp Tai chinh: Bdo cdo tong kit Hgi nghf ngdnh Tdi chinh nam 2016;
Qude hgi: Lu^t s6 ]06/20I6/_
QHI3 sua doi, bd sung Lugt Thue GTGT, Lugt Thui TTDB vd Lugt Qudn ly thue;
Quoc hoi: Lugt phi va le phi;
Cdc trang difn li'r: chinhphu.vn;
mof.gov.vn, tapchitaichinkvn
Thyc trang su dung don bay tai chinh...
doanh, dong thdi ed the khuech dai sy gia tang ciia ty suat Igi nhuan vdn chii sd huu. Tuy nhien, so vdi cac nganh khac, doanh nghi?p nganh xay dyng mac dii sir dung ty le ng tren tdng ngudn von Idn song lai chi tao ra ty suat Igi nhuan von chii sd hiru thap han nhieu so vdi eae doanh nghiep thudc cac nganh sii dung ddn bay tai ehinh thap.
Dieu nay chung td, vice sir dung ddn bay tai chinh eiia cac doanh nghiep niem yet nganh xay dyng chua thyc sy hieu qua.
Tom lai, ddn bay tai chinh la cdng cu giiip doanh nghiep cd the khuech dai sy gia tang eiia
(Tiep theo trang 20) Bfing 6: Gifi trj trung binh nam 2015 mOtsSchitieu tai chfnh tai ^'^'^ ^U dung ddn bay cic doanh nghifp niem yet thuQc nhfing ng^nh khic nhau tai chinh qua m i i c se trd
Nhom ng^nh Bat d^ng san Caosu Chimg khodn Cong ngh? vien thong Djch vy-du lich Dupe pham/y le/h6a ch3t Gi5o due Ngan hang - bao hiem Khodng san NSng lugng dipn/khi/gas Nganh th^p Nhom dau khi Nhya - bao bi San xuat - kinh doanh Thyc pham Thirong mai Thijy san V ^ tai/eang/iaxi V^l li^uxay dyng Xay di^g
Ntji/Tong nguon von 63 35 46 57 42 52 34 92 60 33 59 57 48 47 50 61 75 55 66 75
ROE
(%)
712 6 18 11 11 9 9 3 19 17 12 18 13 27 11 4 7 17 8 ty suat Igi nhuan vdn chu sd hiJu. Tuy nhien, trong bdi canh thi trudng bat ddng san va thi trudng xay dyng nhu hien nay.
thanh ganh nang doi vdi cac doanh nghiep xay dyng, lam tram trgng them tinh trang khd khan cua cac doanh nghiep, tac dgng khdng tdt den nen kinh te. Vi vay, cac doanh nghiep niem yet nganh xay dung can giam dan ty le ng tren tdng nguon von, cai thien kha nang ty chu tai chinh cai thien tinh trang ddn bay tai ehinh cao va giam ganh nang lai vay./.
Tai li^it tham khao:
Le Thi Kuan (2015), Tdi chinh doanh nghiep - HQC vien Ngan hang, NXB Bach Khoa
NguySn Vdn That (2010), Kinh te xay dimg. NXB Xdy dung, Hd NQI
FPT Securities (2015), Bdo cdo ngdnh xdy dimg
hitp //www cophieu68 vn/calego- ryfinance php
hup //finance viel.slock vn/
<2y Tap chi nghien ctfu Tai chinh ke toan