VE KIEM SOAT THU NHAP

VE KIEM SOAT THU NHAP

CUA NGUOI CO CHUG VU, QUYEN HAN

• TABirCHOAn HOANG NAM HAI (**)

S

au gin 30 nam tien hanh cong cudc doi mdi toan di^n dat nddc, hien dgi hda va hgi nhdp quoc te dddi sd lanh dgo cua Dfing, nddc ta da dat ddqfc nhieu thanh tdu to Idn v l kinh te, van hoa, xa hgi. NhiAig, bdn cgnh nhdng thanh ti/u do, tinh trang suy thoai ve tU tUdng chfnh trj, dgo ddc, lli song, t# quan lieu, tham nhung trong mgt bp phdn khong nhd can bp, dfing vien chUa dddc ngan chfin, day liJi hieu qud, lam gifim niem tin cua nhdn dfin doi vdi Ddng va Nhfi nddc. Dgi hpi lan thd X cda Dfing nhin manh: "Tinh trang suy thoai ve td tddng chinh tri, dgo ddc, loi song, bpnh cd hpi, chu nghta cfi nhan vfi tp quan lidu, tham nhung, lang phi trong mdt bp phan can bp, cong chdc diin ra nghiem trpng". Mpt trong cac gidi phap d l tang cddng cdng tfic phong, chong tham nhung (PCTN) da dddc Ban Chap hfinh Trung ddng Dfing Ichoa XI xac djnh Ifi: "nghien cCm ban hanh quy dmh ve kiem soit thu nhap cda ngudi c6 chdc vy, quyen h^n".

De thi^c hipn Dieu 53 Lugt Phong, chlng tham nhung nam 2005, trong thdi gian tdi Chinh phd can trinh Qu^c hpi ban hanh van bfin quy pham phap lufit ve kiem soat thu nhgp cua ngddi co chdc vu, quyen han.

1. Ngddi co chdc vu, quyln hgn trong phap lugt Viet Nam

Khai nidm ngddi cd chdc vy, quyln han lan d i u tien ddpc d l cgp chfnh thdc trong Thong td hddng dan gifii thfch viec vdn dgng Phap lenh Trdng tn tdi hoi lg cda Toa fin nhdn dan toi oao ngay 06/8/1982. Theo do, "Ngadi cd chdc vu, quyln han bao gom nhdng ngddi dddc cd quan nhfi nddc hogc to chde xa hdi chfnh thdc giao dam nhidm mgt cong tdc thudng xuyen hogc nhat thdi khong ke Quy c h l (do b l nhidm, dfin cd, hdp ding, nghla vg, cd hddng Iadng hogc khdng hddng lugng) hoae cap bdc nhd t h l nao (ngudi phg trdch hay nhdn vien phge vg) co quyln nang doi vdi ngadi (*) BQ NQI vtf

(**) VSn phong Qudc hQi

khae trong khi thgc hidn cong tfic". T i l p d i n , trong B6 ludt Hinh sd nam 1985, khfii nietrt ngddi co ehdc vu, quyln hgn dddc dda ra mdt each ro rdng, d i y dd hdn. D i l u 277 Bg iu§t Hinh sg nam 1999 quy djnh;

"Ngddi cd ehdc vg, quyen hgn Ifi ngddi do b l nhidm, do b l u cd, do hdp ding hogc mot hinh thdc khde, ed hudng Iadng hogc khong hddng lddng, dddc giao thgc hien mot cong VM nhat dinh va cd quyen hgn nhit djnh trong khi thgc hidn edng vy".

Theo quy djnh cda Ludt Phong, chlng tham nhung thl ngddi co ehdc vg, quyln han bao gom: 1) can bg, cong chdc, vien ehde, sT quan; 2) qudn nhdn chuydn nghidp, cong nhfin quoe phong trong cd quan, ddn vj thugc Quan ddi nhdn ddn; sT quan, ha sT quan nghiep vy, sTquan, hg sT quan chuyen mon - ky thuat trong cd quan, ddn vj thudc Cong an nhdn ddn; 3) can b?

lanh dgo, quan ly trong doanh nghiep cda Nhfi nddc, edn bp lanh dgo, quan ly la ngddi dgi dien phan v i n gdp cda Nha nddc tgi doanh nghigp; 4) ngddi dddc giao nhiem VM, cong vg co quyen han trong khi thgc hidn nhidm vg, odng vg do.

2. Kiem sofit thu nh$p cda ngudi co chi^c vg, quyln hgn Theo Td dien tilng Vidt,

"Kiem sofit" Ifi "xem xet de phfit hien, ngan ehdn nhiJng gl trai vdi quy djnh"'''.

Theo Td diln Lufit hpc,

"kiem sofit" Id vide "xem xdt de phat hidn, ngan ngda viec lam trai vdi thda thufin, vdi To chore nha nndv so 6/3015

quy djnh""^. Tdc la, khi thyc hien chdc nfing kilm soat, phfip ludt se xfiy ddng cde tieu chf nhgn dien hfinh vi ddde coi la vi pham phfip luat vfi nhdn difin eac chd the cd kha nfing thgc hien hdnh vi do. Td khung phfip ly chung, cfic cd nhfin, to chdo ed trfich nhidm kiem soat se d l i chilu vao thdc te de xfic djnh chd the thda mdn dieu kidn, tieu chf trd thfinh d l i tdpng thudc phgm vi kiem sofit;

dong thdi tien hfinh theo doi mdt cfich chd ddng cfic hanh vi cda chd t h l nham phfit hien cde d i u hieu vi phgm cfic quy tae da thda nhdn. N l u hdnh vi xfim phgm ehaa dd c l u thfinh vi phgm thl hogt dgng kiem sodt se thac hien chde ndng phong ngda (hay cac bien phfip ngan ngda cfic hdnh vi do tiep tgc thgc hien vi phgm vfi quay trd v l quy dgo Idnh manh ban diu). Neu chd the cd hdnh vi vi phgm nghidm trgng, gfiy finh hudng den cao quy tac, nguydn t i c kilm sodt ban dau dUdc dfit ra, thl tdy tdng tradng hdp se bj dp dung cfic bien phfip c h l tfii hofic hlnh sg, hogc hanh chfnh, k^ ludt, hode ddn sg.

Nhd vfiy, kilm sofit thu nhfip cda ngddi cd ehde vg, quyln hgn Ifi nhdng cfich thdc mfi nhd nddc t i l n hdnh d l theo doi nham bilt dddc biln ddng v l tfii sfin, thu nhfip cda ngudi cd chdc vg, quyln hgn, qua dd phdt hign, ngfin ngda ngddi cd ehdc vg, quyen hgn sd dgng chdc vg, quyen hgn cda minh d l tham nhung, phgm tpi vfi dp dgng cdc c h l tdi ddgc phfip lugt quy djnh de xd ly ngddi co ehdc vu, quyln hgn cd hfinh vi vi pham vd thu h l l tdi sfin khdng hdP phfip.

3. Ngifdi cd chdc vg, quyen hgn ifi doi tU^ng chju SfJ kilm scat thu nhap theo phfip lu|t m$t s6 nddc trgn t h l gidi va phfip lu$t Vi|t Nam

Qua tim hieu cho thfiy, nhieu quoc gia khong dgt v i n d l kilm soat thu nhdp eda ngddi cd chdc vg, quyln hgn ma fip dgng bien phfip kilm sofit thu nhgp d l i vdi mgi oong dfin cda minh. Tuy nhien, hfiu h i t cfic quic gia trdn t h l gidi deu dp dgng cfic bien phfip v l kd khai tfii sfin, thu nhfip vfi cong khai bfin kd khai tfii sfin, thu nhfip nham qua dd kilm soat thu nh$p cda ngddi cd ehdc vy, quyln hgn. Nhin chung, trfin t h l gidi thadng

fip dgng vide ke khai tdi sfin, thu nhfip theo sd phfin loai:

- Thinh vien cda nghj vi$n vi chfnh phu:

cd quic gia gidi han doi tddng phfii ke khai d phgm vi hgp nhat, dd Ifi cfio thfinh vien cda nghj vien/quoc hpi. Dien hinh Ifi d mgt s l quic gia Tfiy Au, vi dg nhd Cdng hda lidn bang Ddc (quy djnh nghla vg ke khai doi vdi cae thanh vien trong Nghi vidn) vfi mgt s l quic gia Bac Au nhd Oan Mgch, Thyy Dien vd Na Uy.

- Cic quan chdc/chinh trj gia cao dp: viec xfic djnh phgm vi chdc vy, trong dd bao gom efi cfic nghj sT vfi bg trudng cung nhd mgt s l ehdc danh dddc trao cfic quyln hgn ve chfnh trj hofic nam gid vj tri dilu hfinh cap eao de kilm soat thu nhfip cda hg la cdch tilp can p h i biln nhat trdn t h l gidi, ddpc fip dgng d nhilu quic gia.

- Hiu hit hoac tat ca cic cdng chdc: 6 mdt s6 quie gia, nghTa vu kd khai dddc fip dgng doi vdi hau he't hogc tofin bg oong ehdc ( k l cfi trong nganh td phdp).

- Mot so nhom ddi tiJpng die biet khac:

mgt so ndde khong chf quy djnh nghTa vy kd khai doi vdi cdng ehdc ma cdn doi vdl ca nhdng ngddi co lien quan d i n hg. Nhu'ng ngddi nay khdng e l n phdi ndp bfin kd khai cda rieng minh, mfi thay vao do, oong chdc phdi eung c l p dd lidu v l ngddi dd trong bfin ke khai cda minh. Phgm vi thong tin c l n cung e l p thadng hep hdn thong tin v l bfin than cdng chdc ke khai. Ly do cda vide dda ra quy dinh nfiy Ifi de ngan ehgn viec cong chdc che gifi'u tdl sfin va thu nhdp cua minh dddi ten ngadi khfic. Do do, phfip iufit mdt s l quoe gia yeu eau nghTa vg ke khai d l i vdi cfi vg, chlng, eon, cde thdnh vien khfic trong gia dinh/hp hfing, nhdng ngddi cung ehung sing, nhdng khong nhit thilt phfii Ifi vp/ehlng, con cfii hay hp hang cda cong chdc.

d) nddc ta, hien nay chda cd vdn bfin quy phgm phfip lufit nfio quy djnh cy t h l ve kilm sofit thu nhgp cda ngddi cd ehdc vg, quyln hgn. Tuy nhien, cac nhd nghien edu vd cfic nhfi thgc tidn deu thong nhfit cho ring, cfic bidn phfip minh bgch tdi sfin, thu nhdp theo quy djnh eda Lufit Phong, chlng tham nhQng To chlic nhih niKbv so 6/2015

O

Ifi nhOng bien phfip quan trgng nhfi't trong viec kiem sofit thu nhfip cua ngddi ed chdo vg, quyln hgn.

Theo quy djnh cua Nghj djnh s l 78/2013/

ND-CP ngfiy 17/7/2013 cda Chinh phd v l minh bgch tfii sfin, thu nhfip thl ngddi ed nghTa vg ke khai tdi sfin, thu nhdp tddng d l i rdng, td cdn bd, cdng chdc, vidn chdc cap xa, phddng d i n cap trung ddng, td can bd, cong chde trong cd quan hdnh chfnh nha ndde d i n can bd trong ed quan dfin cd, cd quan td phfip, cfic to chde chinh trj, xa hdi (Dieu 7 Nghj dinh so 78/2013/ND-CP quy dinh 09 nhom d l i tagng cd nghTa vg ke khai tdi san, thu nhfip).

Cd t h l thiy, doi tdpng phfii ke khai tfii sfin, thu nhap theo quy djnh cda phap lufit hidn hdnh Ifi r i t rgng, nhdng cdn ehda ro rfing, thilu eg t h l d l i vdi cfic d l i tdpng trong cfic cd quan dfing, dodn t h l , cfic doi tugng la dgi didn qufin ly phin v i n nhfi nude tai cdc doanh nghiep, vdn cdn bd sdt mpt s l doi tapng thupc ITnh vyc chuyfin ngfinh tfii chinh, thul, hfii quan, dfiu td, xdy dyng, giao thdng, tfii nguyen; chda cd cfic quy djnh ke khai doi vdi cde trddng hgp di hgc, cdng tfie dai han d nddc ngoai, cd chuyin d l i vj tri cdng tac sang ndi Idm mdi khong thupe di$n phfii ke khai, cung nha chua bao gIm cfic dfing vidn trong cfic cd quan, to ehdc, ddn vj nhd Nghi quylt s l 04-NQ/TW ngfiy 21/6/2006 eda Ban Chap hfinh Trung ddng Dfing khda X da d l cdp'^*.

Thdc tien thi hdnh phfip lugt ve ke khai tdi sfin, thu nhdp d Vifit Nam nhdng nfim qua cho thay, viec kd khai tfii sfin hau nha khong mang Igi hidu qufi trong cdng tae PCTN. Ban kd khai hau nhu ch? ldu trd tgi cde ed quan, t l chdc, ddn vj ma chda ddpe sd dyng nham myc dfch kiem sofit tfii sfin cua ngudi ed chdc vg, quyln hgn. Mdt khfic, qua xfic minh vige ke khai tfii sfin, thu nhgp thi viec xd ly ngddi kd khai khdng trung thdc rat ft, chaa phfin dnh h i t dagc thgc trgng tham nhung trong tinh hlnh hign nay. Vi dg, ndm 2014, so ngadi ke khai tdi sfin, thu nhfip Id 944.425 ngddi; trong do, s6 ngddi dddc xae minh la 05 trddng hpp vd eh? xd ly 01 trddng hdp ke khai khong trung thgc"\ Do bfin kd khai tfii

sfin, thu nhfip hifin nay dddc Idu giD vfi sit dgng d nhilg cd quan khfic nhau ndn chi;a cd dfinh gifi v l nguon ldc dfinh cho vi0c nay ton kdm ra sao.

4. Quan dilm ve 66\ tddng can phfii kilm soat thu nhgp trong tinh hinh hi$n nay

Nhd da d l cap d tren, khdng o6 quy chuin cg the nfio cho nhdm d l i tddng Id ngddi cd chdc vg, quyen han can dp dgng bien phfip kilm sofit thu nhfip; mfi cfin cd eg t h l vfio tlnh hlnh tham nhung tgi quic gia, ffnh vdc d l phdt sinh tham nhung va nguin lyc dfinh eho viec kiem soat d l quic gla xdy dyng tidu chf kilm soat cung nha xfic djnh phgm vi d l i tUdng chiu sd kilm sodt. Thdng thadng, khi iga ehpn doi tdgng ngadi cd chiJc vg, qgyIn hgn d l kiem sofit, cfic quic gia thadng dga tren 02 tieu ohi: 1) dga trfin trach nhidm hofic chde nfing; 2) theo elp bfic vj tri dda tren ngach bdc'^'.

- Lga ehpn doi tdpng kilm sofit thu nh^p dga trdn trfich nhiem hay ehdo nfing, nghTa Id xfic dinh doi tddng theo chdc trfich (qufin ly nguin thu, qufin ly mua s i m cdng, c l p phuc Ipi, c l p dit...). Doi tddng ddpc xfic djnh theo tieu ehf nfiy thudng rat rgng vi cdng chdc n^m gid vj trf "nguy cd" nay thddng khfi ldn. Tuy nhifin, nd'u quy djnh ngddng t l i thilu (vl gia tri cda cfic giao djch thgc hidn trong qufi trinh cdng tdc.) se hgn che ddgc d l i tddng trong didn phfii kilm soat.

- Lga chpn doi tddng kilm sodt thu nh$p theo d p bfic vj trf dda trdn nggch bfic thadng dda trdn gifi djnh rang cfic cong chdc oao clp cd t h l ed nhilu quyln tg quylt vd thim quyln cao hdn d l tham nhung. L/u dilm cda gifii phfip nay Id, vl dddc xay dgng trfin md hlnh kim td thfip v l pham vi d l i tddng nfin vide phfin cap kilm soat dd dfing hdn, ding thdi cung de dfing hdn cho vide fip dgng tdng bidn phfip kiem sofit td ddn gifin d i n phde tgp oho eac logi doi tdpng chju sg kilm sofit khfic nhau nhim hddng tdi hieu qufi oao nhit cho hogt ddng kiem scat thu nhfip cda ngddi c6 ehdc vg, quyln hgn.

6 Viet Nam, khi tinh hinh tham nhung dang dddc dfinh gia Ifi nghiem trpng, diln biln phde tgp thi vide xae djnh d l i tdpng

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To chuc nha nirte s^ 6/30IS

ngddi cd chdc vg, qgyIn hgn ehju sg kiem sofit thu nhdp rdng (khofing 1/3 t i n g so cfin bg, edng chdc) la phu hpp. Vfin 6i dgt ra Ifi, trong khi quy djnh nhilu d l i tdpng co nghTa vy kd khai tai sfin, thu nhap thi viec ke khai tfii sfin, thu nhdp ehd yeu dga vao sg td gific eda hp; ft trudng hpp dddc fip dgng cfic bien phdp cg the nhfim xac djnh mdc do trung thdc trong viee ke khai va khong cd bat ky c h l tdi nfio de xd ly hg vfi tfii sfin eda hp neu ed quan nhfi nddc khong chdng minh dapc hdnh vi vi pham phfip lufit cda hp (ehd ye'u xd ly thdng qua hogt dgng dieu tra, truy to, xet xd v l hlnh sa cde vg fin tham nhung). Trong khi do, nhilu quic gia da ap dyng cac bidn phfip dan sg, hfinh chfnh d l xd ly ngddi c6 hfinh vi tham nhung, dfic bidt Id viec thu hoi tfii sfin tham nhung. So sfinh vdi nhilu quoc gia thl Viet Nam phfii qufin ly mpt s l lddng bfin kd khai khing l l (hi$n nay hfing nam Vidt Nam cd khofing g i n 950 nghin bfin ke khai tfii sfin, thu nhgp; trong khi s l bfin ke khai hdng nam eda Achentlna Ifi 36.000; Croatia 1.800;

Guatemala 12.000; Indonexia 116.451; Mong C l 52.800; Xlovenia 14.000; My 25.000; Hdn Quic 180.000).

Viec quy djnh da s l cfin bd, edng ehdc ed nghTa vu ke khai tfii sfin, thu nhfip nha 6 Vidt Nam khiln cde ed quan nha nddc phfii thu thdp mdt s l Idpng khing l l thdng tin, nhilu khi rat chi tiet, gay khd khfin, ton kem thdi gian cho cdng dogn xd ly vfi gifim sat. Trong khi dd, viec han c h l phgm vi d l i tddng c l n kfi khai tdi sfin, thu nh§p Ifi nhdng vj trf cao c l p hay cd nguy cd tham nhung cao trong bg mfiy nhfi nddc ed t h l giup tdp trung nguin lyc de thgo hidn d i y dd nhdng chdc nfing dddc giao v l kilm sofit thu nhfip eua nhdng doi tddng nfiy. M$t khfio, khi cdng tde PCTN nham vfio cfic d l i tddng Ifi ngddi ddng dau, gid vj trf cao trong b | mfiy nhfi nudc, Ifim trong sgch dgi ngu nfiy cung Ifi nham thgc hi^n hidu qufi bidn phfip phdng ngda tham nhOng d l i vdi cfic cfin bd, edng chdc gid chdc vu, vj trf t h i p hdn.

Do do, d l trfinh tfnh hlnh thdc trong ke khai tfii sfin, thu nh$p cda ngddi eo ehdc vy, quyln hgn vfi hddng tdi kilm soat thu nhfip

cua ngddi ed chdc vg, quyln hgn thgc sd cd hifiu qufi, gdp phan quan trgng vfio cdng tfic PCTN c l n ida chgn mo hlnh chpn d l i tddng theo c l p bac, vj tri dga tren nggch bfic. D i n g thdi, c l n xay dang cac khung, bfing eg t h l cho tdng doi tddng la ngddi cd chde vg, quyln hgn khfic nhau d l bfio dfim nguyen t i c ngudi ed chdc vu, quyen hgn d vj tri chdc vg t h i p hdn, nguy cd tham nhung thap hdn thl ap dgng ed ehe kilm sofit ddn gifin hdn;

ngddi d vj tri chde vy cao hdn, nguy cd tham nhung cao hdn thl fip dgng ed e h i kiem soat phde tgp hdn; thdc hien phan c l p kiem soat thu nhfip cda ngadi eo ehdc vg, quyln hgn.

Nhd vfiy, se mpt mat vda kilm sofit ddpc didn d l i tUdng; mat khao, tap trung dddc nguin lge cho tdng giai dogn d l i vdl tdng logi d l i tdpng khfic nhau d l cdng tfic PCTN ed hidu qufi.

D I trfinh tinh trang djch chuyin tfii sfin tham nhung cda ngudi co chdc vg, quyln hgn sang ngddi thdn trong gia dinh, c l n phfii quy djnh b i t bupc kd khai cfi tdi sfin, thu nhdp cda nhdng ngddi thfin trong gia dinh, dfic bi$t la vp/ch6ng, con chda thdnh nidn, b l mp dd, b l mg vp, chong, anh ehj em rudt d l bfio dfim kilm sofit thu nhap cda ngddi co chdo vg, quyln hgn triet d l hdn •

Ghi chu:

(1) Td dien tiing Viet (Vidn Ng6n ngd hpc - Trung tdm Td dien hgc, Nxb Dd Nfing, 2006).

(2) Vi$n Khoa hpc phfip ly, TCf diin Lu0t hQC, Nxb Td dien Bach khoa - Nxb Tu phfip, H.2006, tr.264, 292.

(3) Ban Chip hanh Trung Udng Dfing COng sfin Vidt Nam, Nghi quyit H6i nghi Hn thd ba, kh6a X, Nxb CTQG, H.2006.

(4) Bio cio si 382/BC-CP ngiy 09/10/2014 cda Chfnh phd vS Cdng tic phdng, ching tham nhung nim 2014.

(5) Viec cdng, ldi ich tu - Bio dim trich nhiem giii trinh thdng qua cdng khai tii sin, thu nh$p (tfii lidu tham khfio nam trong b^ Sfing kiln thu h i i tfii sfin that thoat) eda Ngdn hfing t h l gidi - UNODC.

T^ chirc nhih nirac s6 6/2015

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