.8 H O A T D O N G T H A N H TRA T H U E D [ \Cf\ DOANH NGHIEP T A l c u e T H U E TINH TIEN GIANG • VOTANTAN(*) TOM T A T Thanh tra thue Id hogt ddng kiem tra cua ca quan nhd nudc co thdm quySn ddi vdi cdc ca quan to chuc vd cd nhdn chiu su qudn ly viec thuc hien phdp ludt ve thud nhdm phdng ngira vd xir /)'; cdc vi pham phdp lugt Trong bdi viit ndy tdc gid trinh bdy vS time trgng hogt ddng ihanh tra thue doi vdi cdc doanh nghi('p Ddng thai ddnh gid chung vC nhiing kdt qud dgt duac ciing nhu nhimg mgt hgn che ctia tinh hinh hogt dong tra tgi Cue Thui tinh Tiin Giang vd cdc gidi phdp, kien nghi gdp phdn ndng cao hieu qud hogt ddng tra ddi vai cdc doanh nghiep lgi Cue Thue tinh Tien Ciang Tir khoa- Thue qudn ly thue tra thud, SUMMARY Tax inspection is the inspection activity of a competent slate agency for agencies organizations and individuals subject to management in the implementalion of the lax law lo prevent and handle violations of law In this article, author presented the status of tax inspecting activities to enterprises Then, author assessed the results about advantages and disadvantages in tax inspecting activities at the Tax Department of Tien Giang province Finally, author '.•hawed solutions and suggestions to improve the efficiency of inspecting activities to enterprises at Tien Giang Tax Department Key words: Tax tax management, tax inspection, Q^t van &k Ludt Qudn ly thud (cua Qudc hdi khda XI, Ky hpp thit 10; sd 78/2006/QH11 29 thang 11 ndm 2006), Nghj dinh sd 83/2013/Nb-CP ngdy 22/7/2013 Quy dinh chi tidt thi hanh mdi sd didu ciia Ludl Qudn iy Ihue vd Ludt sua ddi, bd sung mdt sd didu ciia Ludl Quan ly thue da danh dau mot budc ngodi quan trgng cdng cudc cdi each hanh chinh Ihuc Xdc djnh hoan loan irach nhiem ngudi nop thud phai ty khai, lu tinh, lu nop thud vdo Ngdn sdch Nhd nudc \a lu chju trdcb nhiem irudc phap ludt Chinh vi vdy ddi hdi ngudi nop thud phdi cd sy hidu bidt ddy du cdc quy dinh vd thud, tren co sd lu giac tuan ihu cac nghTa vu thud De ddp irng nhung ydu cdu do, co quan thud da vd dang tirng budc ndng cao chdt lupng cdc dich vu vd thud nhu luydn iruyen bfl trg ve thue; dang ky thud; khai thud; hoan thud; midn gidm thud; kidm tra ihud; giai quydt khidu nai td cao, Tuy nhidn, Irong nbirng nam qua thuc trang thdt thu thud dang iam anh hudng ldi nhiem vu thu ngan sach cua ngdnh thud, Idm dnh hudng tdi ngudn ngan sach ciia qudc gia Tien Giang cung la mgt Irong nhiing linh da va dang xdy tinh trang cd mpt so doanh nghidp Ipi dung ke bd cua chinh sach, phdp luat viec uu ddi vd thud sudt; vd midn, gidm thud Ihu nhdp doanh nghiep tai cdc dja ban khd khan va dac bidt khd khan dd bach toan gian lan thud, trdn Ihue; ke hd vide hoan thud gid tri gia lang 6k gian lan, chiem doat tidn hoan ihue gid trj gia lang; kd hd quy djnh lap doanh nghidp dd mua ban hda don, mua ban hang khdng Dd thuc hidn tdt cdng tac qudn ly vd tranh thdt thu ihue thi ddi ngu can bg can phdi tang cudng boat dpng Ira thud Mat khac, phdi ddi mdi nfli dung vd phuang thirc ihanh tra 6c vira dam bdo tang cudng hieu qud hosii ddng tra cua ca quan thud, vira lao thugn loi cho hoEii dgng kinh doanh cua doanh nghidp, gdp phdn tao mdi trudng kinh doanh Idnh manh, cdng bang ITnh vyc thud Thyc trang So doanh nghiep dang boat dgng trdn dja ban tinh Tidn Giang Cue Thud linh qudn ly lu nam 2015-2017 nhu sau: Bang Bang thong kg doanh nghiep dang hoat dong nam 2015-2017 Dan VI linh STT Lo^i hinh Doanh nghiap n Cao hiic Trirtmg BH KTCN Long An Nam 2015 N9m 2016 Nilm 2017 So sdnh (%) DN 2016/2015 DN nha nirgc trung uong DN nha nugc dia phucm.g DN CO von dau ur nugc ngoai DN ngoai quoc doanh Tong cong Ml 112,8, l l Z j ? ' , — ,\)iiio TfiiiJi^iJrfilii Oii'i'i: Tir so lieu tir bang cho thjy, sS doanh nghiep (DN) hoat dgng cua Cue hue tmh ien ' ^quan ly diu tang qua cac nam Nam 2015 la 3.305 doanh nghiep, nam 2016 s6 DN lap m 510 DN tang 12,3% vi so DN va IJn vi v6n dang ky so voi ciing ky Nam 2017, so DN dang y ISp mcri la 669 DN, dat 104,5% ki hoach va tang 19,3% so voi ciing ky voi tong von dang y moi la 3.250 ty ding, tang 14%, so vai nam 2016 2.1 Ket (|ua thu-c hifn tra •Nham tang cu'dng hieu qua cong tac thu ngan sach, kip thoi phat hien ciic trutmg hop ngi nop thui ke khai chira dung quy dinh, ke khai khong day du, ro rang each tinh thuc Ihoi gian qua Cue Thui tinh da sip xip, bi Iri can bg thUc hien tit ki hoach tra thue theo su chi dao, hirong dan cua Bg Tai chinh va Tong cue Thui Kit qua tra tir nam 2015-2017 ciia Cue Thui tinh Tiin Giang nhir sau' Nam S6 N Ke boat tbanb Thuc bleu tbanb (DN) (DN) (DM SS dang hoai Til* • C't) (DN) (%) (4)=C3>(21 (5) 268 S4 86 7' S6 Si.71 100 37 67 5] 39 77.90 Cong 11 294 270 52 93,33 160 63,49 2^3 lhu\a pbat > Giam kbiu Giam 16 Crr^r, dons) (!*) (10) (U) 85 115 52 595 88912 1S4 100 5114 137 495 803 £0 794 45.000 SO 995 226-622 16J98 3.435 206.789 C6)=(5)'(3) (7M3).(1> ( ) = ( ) - ( l ) - { n i :S4 1.93 2,01 2016 2017 KrI qua Iir Tong Ngudn • C\ic Time linh Ticu Giang Nam 2015, da lien hdnh ira du0c 100 DN, so DN da cci kel lu$n Ihanh tra Id 94 DN ty le 106,82% so vai ke ho^ch digu chinh vd dat 104,44% ka hotich phan ddu Co 56 DN vi pham \6\ s6 IhuS truy thu, phai vd truy hoan 4.281 trieu dong (trong do; so thue truy ihu 2.905 trieu dong, s6 thue truy hoan 97 trieu dong, so lien phat i.279 trieu dong); so gidm 16 80.794 trieu dong; so giam khau trir 137 trieu dong; so da nop ngan sach la 4.281 irieu dong Nam 2016, da ira 84/50 DN dat 168% so voi ke hoach, co ket luan Ira la 72 DN dat 144% so vai ke hoach Co 37 DN vi pham voi so thue truy thu, phat \a truy hoan 8.100 trieu dong Trong do: s6 thue Injy Ihu 4.000 trieu dong; truy hodn 1.000 Irieu dong; lien phat Id 3.100 trieu dong So giam 16 45.000 trieu d6ng; s6 gidm khdu trir 495 trieu dong; so da npp ngan sach la 6.500 trieu d6ng Nam20l7, so DN da tien hdnh tra vd CO ket ludn Id 86 DN,dal I79,17%»k6 hoi?ch T6ng cue Thue phe duyet; so vi pham: 67 DN, s6 Ihul truy thu, phai vd Iruy hoan la 7.112 trieu d6ng, (trong do: so thue Iruy thu 5.090 trieu dong; so lien phat 1.998 trieu d6ng vd truy hodn Id 24 lri?u dong); so da nop Ngdn sdch Nha nuoc Id 6.610 trieu dong; s6 giam 16 80.995 trieu d6ng; s6 gidm khau trir 2,803 trieu dong 2.2 Cong tac xii' ly k£t qua sau tra Ka qua xii ly tra nam 2015-2017, Cue ThuG da to chirc tra duac 252 doanh nghiep voi long so thue truy thu, ph^t va truy hodn 19.493 Irieu dong Trong do: so thue truy thu 11.995 incu d6ng; Iruy hodn 3.095 Irieu d6ng; lien phat la 4.403 tneu d6ng S6 gidm 16 206.789 tri?u dong; so gidm khdu trir 3,435 tri?u d6ng —.- ^nr.'tfl isam 2015 2016 2017 Ket qua tra SaDN dang hoat dgng (DN) Ki hoach tra (DN) 3.305 3.721 4.268 100 84 86 S6 DN da tra (DN) Ting (trifu ding) Truy thu (trifu dong) Tru> hoan (trieu ding) Phat (trieu dong) Giam lo (trieu dOng) 94 72 86 4-5+6+7 4.281 8.100 7.112 2.905 4.000 5.090 97 1.000 1.998 1.279 3.100 24 80.794 45.000 80.995 Giam khau trir (trilu ding) 137 495 2.803 Ngnon- Cue Thue linh Tien Giang 2.3 MQt so hanh vi vi ph^m phat hifn qua tra qua cac nam - Vg Ihue Gia tri gia tdng (GTGT) + Ve thue GTGT ddu vao dut?c khdu trir: Chiing lir ihanh todn qua ngdn hang d6i vai hang hoa xudl khdu: Truang hgp tai thai di6m DN goi ho so hodn thue GTGT chua co chiing tir toan hang xudl khdu chua d6n h^n lodn theo hcrp dong, dugc co quan thuc hoan thu6 GTGT, Khi den han todn ihco hgp d6ng, vdn chua CO chiing tir todn, nhung DN khong ke kliai, nop thue GTGT dau vdo tircnig iing vdi doanh so xudt khdu chua co chiing tir Ihanh lodn Ke khai, khau trir thue GTGT ddu vdo tre so voi thdi han quy dinh, gid tri hoa dan tren 20 trieu ddng nhung khdng co chitng lir lodn qua ngdn hdng, ke khai khau trii thue GTGT ddi vdi cac hod don dau vao khdng phuc vu cho san xudl kinh doanh, hod dan khdng phdi ciia DN Sir dung cac hoa dan bat hgp phdp ciia cac doanh nghiep dc ke khai khau irir, chiem doai lien hodn thue cua Ngan sdch Nhd nudc Thu doan ciia cac doanh nghiep rdt tinh vi, cdc cdng doan thuc hien ve hda don GTGT, chimg lir Ihanh todn deu mdt nhdm ngudi Ihuc hien, phai qua xdc minh lan 1, lan mdi phdt hien dugc hanh vi vi pham Mdi s6 irudng hgp DN sir dung hda dan vdi t6n, ma so thue ciia DN cd that de in hda don vd xudt cho cac DN khde ke khai khdu trir; quan h? mua, ban hdng hda vdi cdc DN bd dia diem kinh doanh (sau ngdy vuat hoa don, ke khai Ihue); Igp DN nhung khdng cd tru sd van phdng cu the hoac cd Ihi chii yeu la thue, klidng cd ca sd vat chat, khdng cd nhdn vien lam viec phii hgp vdi doanh sd, khdi Urgng hang hoa ban ra, sd thue dugc hoan tuang img + ve Thug GTGT bdn ra: Ke khai gia bdn mgt s6 mat hang cd gid ban Ihdp hon gia thj Irudng, khdng ke khai Ihue GTGT ddu doi vdi hdng hod, djch vy diing d6 trao dpi, biSu lang, lieu diing ngi bg Khdng ke khai doanh thu hoat ddng xay 6\mg doi vdi cac cdng trinh xay dung da hodn ihdnh, nghiem thu, bdn giao - Ve thue Thu nhap DN: + Khdng ke khai thu nhap kliac ddi vdi cac thu nhdp ldi lien giri ho?lc co kc khai nhung khdng ddy du; khdng ke khai thu nhap tir Ihanh 1^ chuyen nhugng tdi sdn da hk khdu hao, khong ke khai Ihu nhdp tir cdc khodn thudng bdn hang d?t doanh sd; ihudng chi§i khau lodn + Trich khdu hao tdi sdn c6 djnh d6i vdi quyen sir dung ddt khong Ihdi han, ddi vdi nhimg lai san khong phuc vu sdn xudt kinh doanh, nhung tai sdn khdng thudc quySn sd hiiu cua DN + DN hach loan chi sua chita, ndng cap ldi san co djnh, khodn lien lai vay vdn ddu tu xdy dung ca bdn, cdc khodn tidn phat xir ly vi pham ve thue vdo chi phi sdn xual kinh doanh Cdc DN cd hoat dgng xdy dung, thudng hgch loan chi phi nhan cdng khdng phil hgp vdi hd so giam sat, khoi lugng vdt tu vugt hon so vdi quyet todn khdi lugng cdng trinh + DN lap try sd Id nha thue dg gdn bdng hieu, mua, bdn hoa dan mdi thdi gian bd trdn khdng lien l?c dugc, khdng cd kho bai, hang hod mua vao thudng Id cua cac cdng ty da bo dia chi kinh doanh + Xdc djnh uu dai thu6 TNDN cho toan bg thu nhdp chju Ihuc phdt sinh ky, bao gom ca thu nhap lir hoat dgng khac, thu nh^p tirang img vdi san phdm thue ca sd khac gia cdng TMWiWNHTt-CQNGNaHIEP •' XUA\eANlJTV2020 + Uu dai ddi vdi du dn ddu tu md rdng: Khi xac dinh gid in tai san cd dmh tang thenj cu^ ^^ dn ddu tu md rdng 6k tinh thu nhdp hudng uu dai, DN linh ca gid In cdc tai san da co^san \j^^^ tham gia hoat ddng san xudl trudc dd ddng thdi, linh ludn ca gid tri ldi sdn phdt sinh them s duan ddu lumd rgng da hodn thdnh vadi vdo hoai dgng , -^ |^|,^ + Thdnh lap DN mdi tai dia bdn cd 6\&u ki?n kinh te - xa hdi kho khan hoac ''^^ J^i^^iTig khan, nhung mgi hoat dgng dien tai dia bdn khac; Dang ky nganh nghe thugc dien uu khdng thuc hien dung ngdnh nghe nhu da dang ky Hi'nti duac + Chi phi li6n luang: Chi ihudng, lg, lei ngoai Immg cho ngudi lao dgng nhung ''"^"J^ ^,^-ghi cu iha Irong hgp d6ng lao ddng; Trich tiln luong, ti^n cdng cho ngudi lao dgng "'^'f^^^^ ^ ^ ^ g han nop quyel loan thue nam sau vdn chua chi; Chi luong thudng cho Ban qudn iri n irn^ tham gia dieu hdnh c6ng ty; Chi luong thudng cho chii doanh nghiep tu nhan _ ^ + Chi ird lai lign vay: Vay cua cac ca nhan, vay ciia DN khac khdng phai Id chuc ^ ^B thudng chi vugl 150% lai sudt ca ban Ngdn hang Nhd nudc Viet Nam quy '*'" \ ^^^^^ l^l,^J tuong ung vdi vdn di6u le dang ky cdn thieu; H^ch loan chi phi ldi vay khdng phuc vu san x doanh vao chi phi tinh thue Ihu nhdp doanh nghiep , ,,i L + Chi phi khdu hao tdi san c6 dinh: Khdu hao tai sdn khdng thudc sd hiiu cua DN; Kn^ tai sdn cd djnh khdng phuc vu hoat dgng san xudl kmh doanh; khdu hao tdi sdn co dmh khong hod dan chiing tii theo quy dinh; khdu hao lai sdn cd dinh la quygn sir dung ddt lau dau _ + Ddi vdi hoat ddng kinh doanh lign te: Cdc id chiic tin dung hach loan vao chi phi "Oi voi cac khoan trich du phdng rui ro ng cho vay klidng dung quy dinh ciia Ngdn hdng Nha nuoc viei Nam _ • u- w • + Chi vg ddu nr xdy dung co bdn, mua sdm may mdc thigl bi hach loan thang vao chi phi san xuat kinh doanh + Hach lodn vdo chi phi cdc khoan chi khongcd hod don cluing lu _ • • u- • u + Ngan hang Nhd nudc Viet Nam cd don vj true thugc ke khai thug GTGT tai dia^ban tinh khac noi ddng Iru sd chinh, nhung khdng kg khai tdng hgp quygt lodn thug thu nhdp doanh nghiep lai DN noi ddng Iru sd chinh - Vi pham cd vg thug GTGT va Thu nhdp doanh nghiep: Cdc don vi ttuc thugc cd ho^t ddn| sdn xudl, gia'cdng tai dia bdn khde vdi noi dong try sd chfnh, nhung khdng ke khai, ngp thug GTGT, thu nhap doanh nghiep tai nai sdn xudt ciia dan vi true thudc - Ve Ihue Thu nhdp cd nhdn _ , ^ + DN khdng ke khai vdo thu nhdp tinh thug doi vdi cac khoan phy cap chuc vu, phu cap trdch nhiem, cdc khodn khoan cdng ldc phi khdng dung chS dg ho^c cao hon nhigu so vdi miic quy djnh + DN kh6ng khdu Irir thug, khdng ke khai thug Thu nhap cd nhdn tir dau lu vdn d6i vdi cdc khoan lai tign vay trd cho cdc ca nhdn tiieo hgp ddng vay vdn va khodn chi hoa hdng m6i gidi Ird cho ca nhan khong cu tru nhung cd Ihu nhdp phat sinh lai Viet Nam, - V6 thug Tai nguyen: Xdc dinh gid linh Ihuc lai nguyen iheo gia ban lai noi khai Ihdc khong diing theo quy dinh; xdc dinh sdn lugng khai thac khdng dung thuc tg khai thac ma chu yeu xac djnh dua tren sdn lugng tdi nguygn bdn ra; ke khai nop phi bao ve mdi irudng nhung khdng kg khai nop thue tdi nguyen Mdt s6 tdn tai, han chi hoat ddng tra thue &6\ vdi doanh nghiep tai Cyc Thui tinh Tien Giang 3.1 Nhirng ket qua dat dtrffc Mgt la, qua c6ng tac tra thug da phdt hien kip thdi cac hdnh vi vi pham ve phap lu|t thug, thuc hien kign nghi xir ly truy Ihu ve thue, xii phai vi pham hdnh chinh lmh vuc thue, kien nghj sira ddi, bd sung co che chinh sach ve thug gdp phdn lich cue viec chdng thdt thu Ngdn sach Nhd nudc, nang cao y ihiic chap hanh phap ludl ciia ngudi nop ihuc Qua cdng tac ihanh tra thue da phai hi?n nhidu hdnh vi vi pham ciia doanh nghiep Iren tdt cd cdc ITnh vyc ho^il dgng san xual, xdy dyng, djch vu, thucmg mai, xudl khdu Ngoai nhung vi ph?m Ihudng gap vg giau doanh Ihu, lang chi phi, khdng khai thug nha thdu, xac dinh khong dung dieu kien uu dai Ihue, chuyen 16 sai quy djnh wsm Hai la, cdng lac Ira da ddn chuyen sang co chg Ihanh Ira iheo mirc rui ro vg thug, dua trgn he th6ng co sd du lieu thdng tin vg Id chirc, ca nhdn nop thue vd su dung phuong phap phdn lich tii6ng tin, danh gia riii ro de xac dinh d6i iugng \ a ndi dung can Ihanh tra Ba Id, cdng nghe th6ng tin da timg budc dugc \a> dung vd phyc vu cdng tdc tiianh tra, kigm tra thug Cac img dung lin hgc dang dugc img dung nhu: He thdng ho trg ihanh Ira (TTr), he thdng CO sd diJ lieu bdo cao tdi chinh doanh nghiep (ggi tdt Id BCTC) h6 trg he thdng tra ira ciru tinh hinh ldi chinh ciia doanh nghiep.xac djnh quy md kinh doanh cua timg doanh nghiep; phdn tich, so sdnh dugc mdt s6 chi tieu chu ygu bao cdo tai chinh theo cdc chi ligu dgc ngang cua bdo cao ldi chinh 3.2 Nhirng han che va n^uy§n nhan - Ve cong tdc Igp ke hoach tra: Phuang phap lap kg hoach Ihanh tra vd lua chon doanh nghiep dg kigm tra h6 sa khai thue lai ca quan thu^ tigu chi dg phan tich, nhdn dang rui ro vg Ihug, cac bicn phdp dp dung Irong tra, chua dugc cu thg hod da lam han ch6 hicu luc vd hicu qua ciia hoat dgng tra thue - Vg cdng tdc xay dyng dg cuang tra: Cue Thug cliua xdy dung dugc dg cuong tra Iheo chuygn de dg dua ngi dung, phuong phdp cdn lap Uung tra lai doanh nghiep vd Ihuc hi?n tra tren phgm vi rdng, tir d6 cd co sd ddnh gid, ddi chigu cac doanh nghiep vdi nham dua mirc xu ly vi pham thdng nhdt - Vg dao diic, trinh chuyen mdn nghiep vy ciia can bg, cong chirc Ihuc hien nhiem vu tra; Td chiic bg may va trinh chuygn mdn, kinh nghiem, ky nang, kign thirc, dao dirc nghg nghigp, linh thdn trach nhigm ciia can bd ihanh tra chua luong xirng vdi khoi lugng cdng viec, y nghTa va vai trd ciia cdng lac tra thue - Ve td chiic can bg va ngu6n nhdn luc Ihuc hi?n cdng lac Ira: Sd lugng cdn bd cdng chirc dugc giao nhiem vy Ihanh tra ndi rieng, ciia Phdng Thanh tra thug ndi chung hicn khdng du dg dap ling nhiem vu tra theo quygt dinh giao kg hoach Ihanh tra hdng nam ciia Tdng cue Thue - Ca sd dii lieu vg Ihong lin ke khai thug, nop thue, bao cao thug ciia doanh nghiep cdn nhigu han chg nhu: Chua dugc cap nhat day dii, kjp thdi, cdn rdi rac, he thdng mang ngi bd cdn yeu kem chua dap img dugc vdi khdi lugng du' lieu khdng Id ciia tdt cd cdc doanh nghiep qudn iy - Chua cd su phdi hgp chat che giua co quan thue va cac ca quan qudn ly nha nirdc co lign quan khac nhu: tdi chinh, cdng an, hdi quan, kho bac, tdi nguygn moi trudng, qudn ly thj tnrdng,, va cdc to chiic khac nhu: ngan hang, hiep hdi doanh nghiep, ngn viec nam bat thong tin vg linh hinh hoat dgng san xuat kinh doanh, tinh hinh tai chinh ciia doanh nghiep han chg Nguyen nhan cua h^n che: ' Ndng lyc chuygn mdn, dao diic nghg nghiep vd tinh liem chinh ciia mdt bg phan cdn bp tra thug tiidp nen viec phdn tich bdo cao ldi chi'nh lai mgt so doanh nghiep chua sdu, chua phat hien dugc bdt hgp ly giiia s6 lieu tren cde bao cdo ciia don vi - Sir thigu kip thdi vd nghigm khde Irong xir phat cdc hanh vi vi pham phap ludl ve thug cung gay mgt ldc ddng xdu dgn tinh tuan thii ciia ngudi nop thug Mdt sai pham md khdng dugc chinh d6n nghiem khde thi ngudi nop thug cd khdng nhan thirc dugc sai sdt, ddn ldi vi pham nhigu Idn - Y tinic tuan thu phap luat thug ciia ngudi nop Ihue cdn thdp, trgn dia ban ddi tugng qudn ly chu ygu Id nhiing doanh nghiep nhd vd vira ngn nhiing Irudng hgp bj xii ly thudng Id nhiing trutmg hgp cd tinh chdt chdy y klidng tuan thu chinh sdch phdp Iual cua nha nudc Vi thg, cong tac xii ly sau tra gap nhigu khd khan va radt thdi gian - Cdng tdc phdi hgp cua co quan thug vdi cac ca quan quan ly nha nudc, 16 chirc khde \d cdc ca ^uan bdo ve phdp lugt chua l6t ngn chua lao nhung dieu kien Idt nhdi cho cdng ldc Ihanh ira thug Giai phap hoSn thien hoat ddng tra thui doi vdi doanh nghi§p fai Cue Thue tinh Tien Giang 4.1 Oinh hirdng cho hoat dong tra thue Cong tdc Ira ngudi nop thug dai o-inh chuyen nghiep chuygn sdu, hieu qua iren img dung cdng nghe thdng lm dc phdn li'cli, ddnh gid rui ro, phdn loai ngudi ngp thug; dp tiy"S ^-^^^ qua cdc ky nang tra dg phdt hicn, ngdn chan vd xir ly kjp Ihdi cdc hanh vi chuyen gid p^'^_^\^j thue Iron ihue, gidi quygt chinh xdc, kjp Ihdi cdc tnrdng hap khigu nai td cdo ve thue cua nt nop thue , , Ndng cao chdt luang vdy ihirc trdch nhiem dao due nghe nghiep eua doi ng ^ chirc tra thue ,h\ - Xay dung lieu chudn cdng chirc thuc hien cdng Lac Ihanh tra lliue ldm co' sd cho \ it^*kicnlhiic vaky nang Ihanh ira chuyen nganh, ky nang lanh dao, qudn Iy _ -^^^ - Thyc hien viec l6 chiic sdl hach kign ihiic va ky ndng Ihanh ira d6i \di cdng chuc lam o tac tra hdng nam , , , - Xdy dung ca chg danh gid hieu qua cdng viec kgl hgp vdi bd tri, sir dung ludn pnie , , chuyen cdng chirc Idm cdng lac Ihanh tra thue ' - Xdy dung va id chirc ihuc hien tdt Quy chg gidm sat hoai ddng dodn tra, tren co so irng dung cdng nghe thdng tin tai co quan thue cdc.cap ^ • • h - Ban hdnh mo hinh irao d6i nghiep vu vd ky nang tra thug tap trung loari nganh ADdi mdi todn dien hogt ddng tra theo huang thdng nhdt hien dai chinh quy - Hodn thien co che, chinh sach vg Ihanh Ira thug - Phoi hgp trao d6i th6ng tin vdi cac co quan lign quan ^ - Xdy dimg vd ihuc hien chuang trinh, bien phap tra phii hgp vdi Iimg nhdm ddi lugng (doanh nghiep ldn, vira, nhd cdc Id chirc phi lgi nhudn, ca nhdn nop thuc TNCN), theo ITnh vuc (xdy dung co bdn, dau khf, dien luc, vign thdng, ngdn hang, bdo hiem ) theo chuygn ngdnh (nhu cac d6i tugng sir dung cac giao djch dien tu theo quy dinh ciia Ludl giao djch dien tir; tra chong chuygn gia d6i vdi cdc cdc cdng ly da quoc gia va cdc giao djch qu6c tg ,) - Xay dung co sd du lieu vg cdc doanh nghiep lign ket phyc vy Ira gia chuyen nhugng; hoan thien cac quy dinh, quy trinh vg tra gia chuygn nhugng - Nghign ciru, dp dung hinh thirc tra bdng phuong phap dien tu' - Tdi thigl kg quy trinh nghiep vu trgn co sd img dung cdng nghe ihong tin Irong cdng ldc tra ciia co quan thue, tich hgp vdi cdc quy Irinh qudn Iy thue lign quan 4.2 Giai phdp hoan thien to chtrc tra tai tru sd ngircri ndp thue Kien lodn nhan luc ihanh tra todn ngdnh Thue iheo hudng tigp tuc tang cudng luc lugng cho cdng tac tra, kicm tra dat ldi Ihicu 30-35%) tdng sd cdn bd cdng chirc co quan; hinh thdnh td chiic Ira lai cdc Chi cue Thue ddm bdo dieu kien theo quy djnh cua Ludl Thanh tra; Xay dung vd irign khai thi diem co che ddnh gia hieu qud cdng viec kgl hgp vdi bd iri, sir dung ludn phign, ludn chuyen can bg lam c6ng ldc Ira Trien khai giao nhiem vu cy Ihg den iLrngdoan ddi gdn vdi dgng vien, thi dua, khen thudng, phdn dau hodn kd hoach ihu Ngdn sdch Nhd nudc Tang cudng cdng tac ddo tao, lap huan, trao ddi nghiep vu Ira thuc nhdm nang cao ndng luc vd ky nang cho cdng chiic Idm cdng tac Ihanh tra; cung nhu dg ddu tranh vd xir ly cd hieu qud vdi nhimg hdnh vi trdn thug, gian lan ihuS mgt each rdt tinh vi, xdo quyel Tang cudng su kiern tra, tra ngi bd co quan ciing nhu ciia cdc co quan nha nudc khac vdi co quan thu thuc Trong hoat ddng qudn ly nha nudc, hoai ddng Ihanh tra, kiem tra mang tinh tdt ygu 4.3 Giai phdp nang cao nghiep vu chuyen mdn hoat dgng tra Khi Ihuc hien cdng tdc ihanh tra can chu y thyc hien phan tich, danh gid nii ro, chgn lua doanh nghiep tra dua trgn cdc lh6n^ tin lir co sd dir lieu ngudi ndp thug bao gdm cac thdng lin dang ky thue, td khai Ihue, chiing lir thug, ho so quygt loan Ihul, thdng tin linh hinh sdn xudt kinh doanh va BCTC doanh nghi?p cda ngudi nop thug (NNT); kit hgp thdng tin thu thdp tir eg quan Kho bac, Hdi quan, Ngdn hang, Bd Kg hoach vd Ddu lu, Tdng cue Thong ke va mgt sd ngdnh khac cd lien quan Tang cudng kigm sodt tuan thu ddi vdi hoat dgng c6ng vu ciia cdc dodn, ddi vd can bd thuc ihi nhiem vu tra doanh nghigp de dl phdng ngan chan xir ly kjp thdi vi phgm — •' n i l T B i t E S I — i De lua chgn cdc doanh nghiep cd rui ro cao vg ihul, nganh Thug cdn chii trpng xdy dung bp tieu chi phan tich thdng lin rui ro la dua trgn cdc th6ng tin danh gid vl doanh nghicp, tren hd so khai thue, bdo cdo ldi chinh doanh nghicp sau dd linh dilm cho timg ligu chi Ihco mirc rui ro Cudi cimg cgng cac dilm da linh cho timg lieu chi la dugc tdng dilm rui ro Vdi bd lieu chi phdn tich thdng lin riii ro Id ca sd giiip ca quan Ihul thyc hien lap kl hogch tra ihul: Cdc doanh nghicp cd tdng diem riii ro cao se dugc xem xet lya chpn dua vao kl hoach lia thug tgi tru sd doanh nghicp; Bg lieu chi phdn lich thong lin nii ro cdn Id co sd dl co quan Ihul cd thl so sanh cac chi tieu tren bdo cdo ldi chinh ciiadoanh nghiep vai ly sudt trung binh cua cdc doanh nghiep kinh doanh cimg ngdnh nghe, Tir cd the xdc djnh ty sudt dd Id hgp ly hay bdi hgp ly, 4.4 Giai phap tang cu-dng cong tac quan ly no- vk cuBng che no' thui Phai tien hanh phdn lich ng thug, kilm tra, rd sodt cac khodn ng Ihul, phdn loai ng thue tren chuong trinh may tinh ddng thdi ddi chilu vdi s6 lieu qudn ly ihul tren cdc td khai thui, tren chiing tir ngp thue Theo dd, trgn co sd phdn lich danh gid, bd phan thu ng phan cdng cdn bd thyc hien ddn ddc de thu cdc khodn ng thdng thudng cd khd nang thu vd khdng dp dung cac bien phdp cuong che ng D6i vdi cdc DN c6 linh day dua, qud han, lang trdnh viec Ihanh lodn ng thi dp dung cdc bien phap cudng che ng Lap nhdt ky vd hd so thu ng, ddng thdi dua cdc bi?n phap da ap dung ddn ddc thu ng vd iheo ddi kit qua thu ng, ddy Id khau quan trgng vi tren co sd tign hanh phan logi NNT theo miic dg lya chgn thu ng Iheo thir lu iru lien bao dam cdn ddi ngudn nhdn su hien cd ciia co quan Ihue (CQT) dg liln hanh thu ng Ddn doc Ihu h6i ng dgng thug la ticu chi thi dua Nham day manh c6ng tdc thu hdi ng cd hieu qua, ket qua ddn ddc, xii' ly ng thug dugc coi la chi lieu de ddnh gia ihi dua ciia don vi, cudi nam can cir vao chi ligu ng thue dugc giao (ihco ly Ic Ircn sd thu neu don vi ndo cd sd ng dgng cao hon nam trudc thi dugc danh gid Id khdng hoan Ihdnh nhiem vu), Cdc don vi can Ihuc hien diing cdc quy djnh ve thdi hgn nop thue, xir ly vi pham ve thue ciia cac Lugt ihug Cdc don vi, cd nhdn thigu linh thdn Irdch nhiem Ihuc hien cd y ldm cham va khdng dimg quy irinh, chinh sdch se bi xir ly iheo quy djnh 4.5 Giai phdp ung dung cfing nghe thong tin vao edng tac xay dung kl hoach tra Xdy dung phuang phdp Ihanh tra dya trgn phdn lich Ihong lin NNT, dieu chinh co cau cudc Ihanh tra: lang thdi gian ddnh gid, phan lich hd so khai thug tgi CQT nhfim xdc djnh cdc yeu l6 bat Ihudng, gidm thdi gian true dip Ihanh tra lgi tru sd NNT, Trdnh phien cho doanh nghiep nhung vin dam bdo phdt hien hanh vi vi pham cda NNT U'ng dyng cdng nghe thdng tin cdng ldc tra, xu ly vi phgm phdp ludl thue NNT ngdy cang tang s6 lugng tra thug cd hgn Vi vgy viec img dung cdng nghe thdng lin vdo cdng lac Ihanh tra nhdm xir ly cdc vi pham phap ludl thue trgn co sd phdn lich nii ro vg NNT, llic la chi lua chgn NNT cd riii ro cao nhdt de tiln hdnh tra Dk cd Ihdng lin phdn lich nii ro eo quan Ihul phai xdy dyng, ndng cdp dng dung dap img dp dyng nii ro quan ly thue; Tilp luc triin khai xdy dung co sd chuygn ngdnh ve thue bang viec thyc hien Dy dn "Ndng cap kiln trdc kho ca sd dii lieu nganh Thui vd he thing khai thac dir lieu, tSng hc^ bdo cao phuc vy cdng tac qudn ly thui" va dua nhung tieu chi ddnh gid mirc dp tudn thu ciia NNT , , 4.6 TSng cudng cong tac tuygn truyen cac chinh sach phap iuat vl thue va cac quy dinh ve tra thue , , ;, Tiep tuc ddy manh c6ng tac tuygn truyin vd cdng tac hd trg ngudi nop thue, dgc biel la vg nghiep vy Ihul vd nghiep vy kl todn cho cdc doanh nghiep mdi thdnh lap, cdc doanh nghiep nhd vd vira, trdnh nhung sai sdt cd the xdy Tiln hanli ddi thoai thudng xuyen giiia cdc ca quan thue vdi ngudi nop thue Qua sy irao doi vdi ngudi ndp Ihul, ca quan thui se tim nhtrng dilm chua phii hgp irong quy djnh cua phap ludl dl c6 kiln nghj vdi eg quan nha nudc cd thdm quyin nhdm sua ddi, bo sung cac quy dmh cua phap ludt, 4.7 Phdi hffp c h ^ t che v d i cac ban n g a n h , cac co quan chirc nang Ph6i hgp chat che vdi cac ban ngdnh, dodn thl d dia phuang Irong qua trinh inen khai ^ tra va xu ly vi phgm: ddng ihdi ligp luc hodn thien va ky kit cdc bien ban phdi hgp giiia cdc n^_^^^ lien quan xem ddy Id cac quy dmh phap ly cu thl vl trdch nhiem cua tirng co quan nham mydua cdng lac quan ly thui va nl nip, dimg theo ygu cdu cua Ludt , - h 'u qua Bgn cgnh dd, y thirc ludn thii ciia"NNT la mdt nhdn td quan trpng quyet djnh den hie ^^q^^ qudn ly thui Vi vdy, viec gido due dk NNT ty nguyen tudn thii ludl phdp Ihirc su rat can^ ^^^^ Khong chi dimg d phucmg phap gido due, co quan tbul cung cdn lao dieu kien cho NNT l y ^^^ nghTa vy cua minh hd trg va gidi dap cac thdc mdc cua NNT Khi NNT hieu va co y thirc ton lugt phdp sg lam gidm chi phi qudn ly Ihul, hien mgng trdn thui va irdnh thue _ ^ ^^^ Bd phan tra phdi hgp chat che vdi bd phan ke khai, tin hgc thudng xuyen soa , q ly chat che NNT Phan Ioai, giam sdl chat che cdc ddi tugng cd ddu hieu kinh doanh mua ban ^^^ dan bdt hgp phdp, ddng ihdi cd gidi phdp ngan chan kip thdi cac hdnh vi vi phgm, chong cho NSNN Kit luan ; ; , C6ng tdc tiianh Ira thug lai Cyc Thui linh Tign Giang da ddn dugc hodn thi?n ca ve so lugng ldn chdt lugng, dap irng theo diing yeu cdu, muc tieu cua 16 trinh cdi cdch \a hien dgi hoa ngan Thug , Trong nghien ciru ciia minh tdc gid cung dd dl xudl mgi s6 giai phdp nhdm hodn ihien cong tac Ira tgi Cue Thug tinh Tien Giang Can Irong dd cdn chu trgng, lap trung dp dung ky thudt phan lich Bgn canh dd, dung tren gdc mdt ngudi da vd dang cdng ldc ITnh vuc quan ly thue, tac gid nghT rdng dl tang cudng hoai ddng tra Ihul ddi vdi DN khdng phdi chi nam vimg ve mat ly ludn ma phai hieu sdu sdc thuc ll linh hinh qudn Iy Ihue mdi cd the van dung mgt each khoa hp_c vd nhuan nliuyln giiia ly lugn va thuc liln, dua dugc nhiing gidi phap cd tinh chdt Ihigt thyc nhat nhdm tang cudng hoai ddng ihanh ira ihul Dilu ndy ddi hdi can bd Idm viec Irong ITnh vyc tiianh tra thug khdng nhirng phdi gidi vl cdng tdc chuyen mdn md cdn phdi cd kign thuc sau rdng tren nhigu ITnh vuc, ddng thdi phai cd dao dirc nghg nghiep, Tai lifu tham khdo [!] Bg Irudng Bd Tdi chinh, Quyet dinh so '27I()/QD~BTC ngdy 20/12/2016 ve viec phe duyet ki hogch cdi cdch qudn ly thue giai dogn 2016-2020 [2] Chinh phii, Nghi dinh sd 83/2013/ND-CP ngdy 22/7/2013 quy dinh chi tiit thi hdnh mot sd dieu ciia Lugt Qudn ly thue vd Lugt sira ddi, bd sung mpt sd dieu cua Ludt Qudn ly thue [3] Cue Thue tinh Ticn Giang, Bdo cdo tdng ket cdng tdc tra kiem tra nam 2015-2017 [4] Cue Thue linh Tign Giang, Bdo cdo tdng ket cdng tdc I hue nam 2015- 2017 [5] Nguygn Ddng Dim (2017), Ly thuyit tdi chinh tiin te, NXB Kinh ll TP, HCM, [6] Qudc hdi, Ludt Qudn ly thue ndm 2006 [7] Qudc hgi, Lugt Ira ndm 2010 [8] Qu6c hgi, Ludt sira ddi hd sung mdt sd diiu ciia Ludt Qudn Iv thui sd 21/2012/QH12 ngdy 20/11/2012 [9] Qu6c hdi, Lugt Ngdn sdch Nhd nu&c ndm 2015 [ 10] Tdng cyc Thue, Tdi lieu bdi du&ng nghiep vu ngach kiem tra vien thui [11] Tdng cue Thue, Tdi lieu boi du&ng kv ndng tra thui Ngay nhan: 05/7/2018 Ngdy duyet dang: 12/01/2019 ... hoat dgng tra thue - Vg cdng tdc xay dyng dg cuang tra: Cue Thug cliua xdy dung dugc dg cuong tra Iheo chuygn de dg dua ngi dung, phuong phdp cdn lap Uung tra lai doanh nghiep vd Ihuc hi?n tra tren... hoach tra: Phuang phap lap kg hoach Ihanh tra vd lua chon doanh nghiep dg kigm tra h6 sa khai thue lai ca quan thu^ tigu chi dg phan tich, nhdn dang rui ro vg Ihug, cac bicn phdp dp dung Irong tra, ... sd diJ lieu bdo cao tdi chinh doanh nghiep (ggi tdt Id BCTC) h6 trg he thdng tra ira ciru tinh hinh ldi chinh ciia doanh nghiep.xac djnh quy md kinh doanh cua timg doanh nghiep; phdn tich, so sdnh