Tài liệu hạn chế xem trước, để xem đầy đủ mời bạn chọn Tải xuống
1
/ 127 trang
THÔNG TIN TÀI LIỆU
Thông tin cơ bản
Định dạng
Số trang
127
Dung lượng
1,07 MB
Nội dung
⁄ I H—C QUÙ CGIAHÀN I KHOA LU T BÙITH TH C TIÁ NÁPD THU´ ˛ THÙYLINH Ł NGPHÁPLU Ù I V I HO⁄ T NGUYÊNÁTRÊN T V˜ QUƒ NLÝ NGKHAITHÁCTÀI ˛ABÀNT CHUYÊNNGÀNH:LU MÃS T KINH T´ Ù : 60 38 50 LU NVNTH NGl IHl NHHÀNAM ⁄ C Sœ LU T H—C NG Dfi N: TS NGUYÁ N TH˛ LANHlàNG Hàn i - 2013 Ł % “ Ł 7tQKF ' p thiˆ t cº D ¯ WjLQJKLrQF u: 7uQKKuQKQJKLrQFX ¯ WjL MØFWLrXQJKLrQF X ¯ WjL 7tQKP LYjQK QJyQJJySF º D ¯ WjL Ph¥PYLYj LWmQJQJKLrQF u 3KmkQJSKiSQJKLrQF u: Kˆ t c' u lu–QYQ CHlàNG 1: KHÁI QUÁT CHUNG V ƒ N LÝ THU NGUYÊNÁ% ˜ ´ % ƒ N LÝ THU ⁄ T% ´ VÀ PHÁP NG KHAI THÁC TÀI ' nữ ¯ câb § KiLQL ¯ §nlýthu ˆ ¸ m qu§QOŒWKX ˆ »FL ˙ m cº a qu§QOŒWKX ˆ WU@%DQWX\rQ JLiRFiFF ' p y côQTXDQWkPKkQQ D i v LF{QJWiFQj\SKĐLFRLk\Oj m t nh ng nhi¸ m vØ chº yˆ u c DPuQK4XDFiFSKLrQKp c D+1 FiFF' p, côn phĐLWK{QJ EiRFỉ th FKRQKkQGkQEL t v WuQKKuQKYjKL u quĐ sổ dØQJ1611m c thu t thuˆ , nh PWQJWKrPFK' WOm QJWURQJF{QJWiF WX\rQWUX\ ¯ n Mª r QJKuQKWK FWX\rQWUX\ ¯ n b ng tranh c QJiSSKtFK th˙ hi¸ QFiFF{QJWUuQKmF[k\G ı ng b ng ngu n thu t thuˆ Th nh t, sæDTX\ ˇnh v¯ m FWtQKOmLFK –m n p thuˆ FyWK ˙ WtQKE ng 1,5 l«n m FOmLVX ' t FKRYD\EuQKTXkQN hƠQWKiQJF DFiFQJkQKjQJWKmkQJ mƠLL XQj\V ` JySSKôQQJQFKằQWuQKWU Ơng n thu 1JRjLUDF «n b sung quy ˇQK&iFW ch c WtQG Øng, t ch Fm FFkTXDQTX ĐQOWKX uứ nhiá m thu thu QJm ặi bĐROmQKFK m chuyn tin thu, tin phƠt c DQJmặi n p thu YjR1611WKuSKĐi n p tiQOmLFK m n S sæD i v i s ti¯n ch–m chuy˙Qy i, b VXQJTX\ ˇnh v¯ xỉ ph¥W i v LKjQKYLNKDLVDL dflQ ˆ n thiˆ u s thuˆ ph§i n p Lu–t QLT L ¯ u 107, Lu–t QLT TX\ ˇQK+jQKYLNKDLVDLG flQ ˆ n thiˆ u s thuˆ ph§i n p ho»FWQJ V thuˆ m FKRjQ WKuˇ Exỉ ph¥t 10% s ti¯ n thuˆ khai thiˆ u YjSK¥t ti¯ n thuˆ ch–m n SWUrQVti¯ n thuˆ thiˆ u Tham kh§o kinh nghi¸ m qu c tˆ cho th' y, m t s Qm F F ß, &DQDDiSG Øng m c phƠt luò ti n theo thặLJLDQ i v i viá c khai sai dfln ˆ n thiˆ u thuˆ ho»FKRjQWKX FDRKkQ7URQJP c phƠt luò ti n nj\EDRJ m y u t ti¯ n ph¥WKjQKFKtQKYjWL ¯ QOmLFKL ˆ m dØng thuˆ 7KHRFK~QJW{LL¯ u QrQV ỉD LWKHRKm QJiSG ØQJFiFP c ph¥t luò ti n theo thặLJLDQWUrQ FkVê WmkQJng v i m c 10% hiá QKjQKF ng v i viá c phĐi trĐ OmLWtQKWUrQ s QJj\FK m n Sm FTX\ nh tƠLL ¯ u 106 Lu–t Qu§QOŒWKX ˆ m i h SOŒ ng thặL NKL QJm ặi n p thu t nguyá n khai b sung thặi hƠQ m c khai thu b VXQJWKuNK{QJE xổ phƠWQJRjLWK ặi hƠn khai thu b VXQJWKu xổ OSK Ơt ê m c th' SFzQNK{QJNKDLEsung s` phƠWFDR OjPWQJKLá u quĐ c D Fk FK t khai, t chX WUiFK QKL m c D QJmặi n p thuˆ Vi¸ c quy ˇQK FiF P c phƠW NKiF QKDX QKm y,Ynh m bĐR Đm s SK K p v L WtQK ch' t l LKjQKYLYLSK ¥P ng thỈi, khuyˆ QNKtFKQJm Ỉi n p thuˆ QkQJFDR WtQKW ı gLiFWXkQWK º SKiSOX –t thuˆ (40) sæD i, b VXQJL¯ XL ¯ u 108 Lu–t QLT TX\ ˇnh xỉ ph¥W i v LKjQKYLWU n thuˆ , gian l–n thu 7KHRTX\ nh tƠi khoĐQL u 108, Lut QuĐQOWKX ˆ WKuQJm Ỉi n p thuˆ n p h VkNKDLWKX VDXQJj\N t QJj\ h t thặi hƠn n p h VkNKDLWKX , ht thặi hƠn gia hƠn n p h VkNKDLWKX ˆ WKuE ˇ ˆ n lôn s thu tr n Viá F TX\ QK QKm\ YFKmD SK K p v i phƠt t WUm ặng h SGRQJX\rQQKkQNKiFKTXDQQKm ˙ t ng h SWjLOL ¸u, s li¸u quyˆ t WRiQWKX ˆ thu nh–SFi QKkQF «n thu nh–p ch ng t t nhi¯XFkTXDQPjQJm Ỉi n p thuˆ NK{QJWK NrNKDLKVkNKDLWKX YjQ p thu ~QJK Ơn Đm bĐR WtQK NKiFK TXDQ F{QJQJ E FKR QJmặi n p thu , côn sổa i, b sung khoĐQ L u 108, Lut QuĐQOWKX WKHRKm ng: Trmặng h p n p h VkNKDLWKX ˆ VDXFKtQPmkLQJj\N ˙ t QJj\K ˆ t h¥n n p h VkNKDL thuˆ PjFyOŒGRFKtQKiQJWKuFK ˝ bˇ ph¥t v¯ KjQKYLFK –m n p h VkNKDL thuˆ NK{QJFRLOjKjQKYLWU n thuˆ , gian l–n thuˆ ˙ xỉ ph¥t M»FNKiFF «n TX\ ˇQKWKrPY ¯ WUm Ỉng h p xỉ OŒYLSK ¥P i v LKjQKYLFK –m n p h Vk khai thu TXiQJj\FyOGRFKtQKiQJWU Th , CôQTX\ QKU}G ' u hiá X ˙ [iF ˇQKQJm Ỉi n ti¯ n thuˆ , ti¯ n phƠWFyKjQKYLSKiWWiQWjLV Đn hoằc b tr Q%rQF ƠQKyFQJF ôn phĐi quy QK ô\ KkQY FkVê SKiSOFKRPt s biá QSKiSFm ng ch Đm bĐo hiá u quĐ iSG ỉQJWUrQWK ı c tˆ »c bi¸ WOjTX\ ˇnh v¯ thu ti¯ QWjLV Đn c D i Wmng n p thu GRQJmặi th n‡m gi YjTX\ ˇnh v¯ thu h LPmV thu [34, tr.222] HoƠt QJNKDLWKiFNKRiQJV ĐQQyLFKXQJYjNKDLWKiFWjLQJX\rQi QyLULrQJmFiQKJLiOjP t nh QJQJjQKP˚LQK n, mang l¥i ngu n WKXQJkQViFKiQJN cho tQK+j1DP&KtQKYuY y, nh QJQPJ ôn k\F{QJWiFTX ĐQOF § v¯ TX\WUuQKV §QOmQJNKDLWKiFO fln ngu n thu t ho¥W QJWUrQmYjDQJm c t˝QK+j1DPTXDQWkPFK~WUng T WUm c lu–t qu§Q OŒ WKX ˆ UD kL FiF GRDQK QJKL ¸ S WUrQˇD EjQ t˝QK+j1DPNKi‡W ı GR·WURQJYL ¸ FNKDLWKiFF˚QJQKmNrNKDLQ p thuˆ NK{QJFyP WFkch quĐQOWK t chằW i v i h 7X\QKLrQYLá c iSG Øng nh QJTX\ ˇnh cº DSKiSOX –W4/7 i v i hoƠW QJNKDLWKiFWjLQJX\rQ i c DFiFGRDQKQJKL p thặi gian gôQk\mWU ê WKjQKPt biá n h u hiá u ˙ qu§QOŒW t ngu n thu thuˆ FyV ı WiF ng m¥nh m` i v LFiFFKº th˙ NKDLWKiFiEXc h YjRQK QJNKX{QNKnh' t QK4XDQPWK c hiá n, mằFGFzQQKL u hƠn ch , song luW4/7FQJmPDQJO Ơi nh ng hiá u quĐ WtFKF FFKRTXiWUuQKTX ĐQOQJXQWKX i hoƠW QJNKDLWjLQJX\rQiWK hiá Q U} QK ' t b ng viá F WuQKƠQJ WUNKDL WKiF WUiL SKpS§P m iQJ JL N ˙ FiF doanh nghi¸ SmFyŒWK c trung thı FWURQJNrNKDLQ p thuˆ FiF FkTXDQQKj Qm FFyWK › m quy¯ n WtFKF ı c vi¸ c ph i h p v LFkTXDQWKX ˆ WURQJTXi WUuQKNL PWUDJLiPViWFiFdoanh nghiá SNKDLWKiFiW yJySSK ôQQkQJ cao ngu QWKXFKRQJkQViFK ˇDSKmkQJYjQJkQViFKWUXQJmkQJ ¯ WjL ·mLVkXWuPKL˙ u nh ng biˆ n chuy˙ n t TXiWUuQKiSG ØQJSKiSOX–t QLT i v i m WO›QKY ıc quan tr ng cº a t˝QK+j1DP7UrQFkV ª ymDUDQK ng nh–Q[pWiQKJLi YjP t s kiˆ n nghˇ nh PKRjQWKL ¸ QKkQQ a há th QJSKiSOXt quĐQOWKX i v i hoƠW QJQyLWUrQ Hi v ng rãng nh QJQJKLrQF XWURQJ WjLQj\FyWK yQJJySP phôQQjRy t QkQJFDRKL u quĐ quĐQOWKX ˆ i v LFiFO›QKY ı FQyLFKXQJ YjO›QKY ı FNKDLWKiFWjLQJX\rQiWUrQ ˇDEjQW ˝QK+j1DPQyLULrQJ Ł CTÀILI ˚ ƒ Lu–t qu§QOŒWKX ˆ s 4+QJj\WKiQJQP 1JKˇˇQK1 -&3KmQJGflQ/X–WTX§QOŒWKXˆ 1JKˇˇQK1 -&3VỉDL1JKˇˇQK1 -&3KmQJ GflQ/X–WTX§QOŒWKXˆ 7K{QJWm77 -%7&KmQJGflQ/X–WTX§QOŒWKXˆ1JKˇˇQK -&3Yj1 7K{QJWm -CP 2/TT-%7&KmQJGflQ/X–W4X§QOŒWKXˆY¯QJNŒ WKXˆ 4X\WQK4 JLDLRƠQ -77JSKrGX\áW&KLQOmFFĐLFiFKKáWKQJWKX - 2020 1JKTX\W14 -&3YkQJLĐQKyDWKWỉFKjQKFKtQKWKXFSKƠP YLFKFQQJTXĐQOFD%7jLFKtQK Lu–W.KRiQJV§n Lu–t thuˆ WjLQJX\rQQP 10.Lu–t thuˆ GTGT 11.7K{QJWm1 WUm ặQJ -CP c D&KtQKSK TX\ nh v SKtEĐo vá P{L i v i hoƠW QJNKDLWKiFNKRiQJV Đn 12.*LiRWUuQK7KX QKjQm FQKj[X ' t bĐn Th QJNr+j1 i 13.H c viá Q+jQKFKtQK4X FJLD‡*LiRWUuQK4X §QOŒKjQKFKtQK1Kj Qm F·GQJFK RF{QJFK c cao c' S+j1 i, 1998, trang 61 14.3KtYj/ SKt- Th c trƠQJYjLJLĐLSKiS- 7jLOL ¸ XWUuQK&KtQKSK º v¯ dı iQ3KiSO¸ QK3KtYjO¸ SKt 15.Thuˆ - F{QJFØ L ¯ u tiˆ WY›P{Q¯ n Kinh tˆ - 4XiFK b§Q[k\G ı QJ+j1 i F3KiS- QKj[X' t 16.+m QJKRjQWKL n ch tKXSKtYjOá SKt- Nguy Q9Q3K ỉng- TƠSFKt Thuˆ QKjQm c, s UDWKiQJ 17.Nghˇ quyˆ W¥i h L §ng b T˝QK+j1DPO «n th 18 18 »ng Tiˆ Q’˚QJ‡ · m qu T¥SFKtWKX ˆ 1KjQm c (12) 19.9˚7K ˇ H ng Nhung , ‡Th c tr ng hi ng v t qu c ta nÃOXQYQWK ƠFVWUm ặQJ Ơi c h c Lu–t TPHCM 20.T L ˙ n Tiˆ ng Vi¸ t 21 7KX 7UDQJ ‡Nhi u n thu · p Lu t Qu Website:http://www.baohaiquan.vn/Pages/Nhieu-noi-dung- khong-con-phu-hop.aspx 22.H c vi¸ Q+jQKFKtQK4X FJLD‡Thu t ng Vi¸ QQJKLrQ c XKjQKFKtQK+jQ i, 2002 23 3*6 76 1JX\Q 1JF +QJ *LiR WUuQK ‡4X§Q OŒ QJkQ ViFK QKj QmF·¥LKF.LQK Wˆ73+&0 24 Michel Bouvier, Nh t thu t thu , Nxb qu c gia, 2005 25.“Lu t Qu i n p thu · http://www.camnangphapluat.com/viVN/Home/thongtin/tintuc/2012/06/ 6110.aspx 26.1J{ 4XDQ 0LQK ‡ u sinh·+j1 o cao h i 27.%iRFiRF a Quò ti n tá QP 28.9 +QJ /RQJ rong à /XQYQWKƠFV.LQKW+FYLáQ7jL FKtQK+j1L 29.7UQK+RjQJ&k N à - /XQYQWKƠFVNLQKW+FYLáQFKtQKWU TXFJLD+&Kt0LQK 30 ‡%iR FiR PW QP WUDQJ WK{QJ WLQ L¸Q Wỉ QJjQK 7KXˆ · 7QJ FØF 7KXˆQP 31.‡ 7QJ FmỈQJ F{QJ WiF TX§Q OŒ WKX FKQJ WK'W WKX Yj JL§P Q QJ WKXˆ · - EiRL¸QWỉ 32.‡Chi c c · %DQ KjQK NqP th ng thu quyˆ W ˇQK ˇnh s 201/2004/4 -77JQJj\ WKiQJ QP F ºa Thº WmQJ&KtQKSK º) 33 Tr«Q %uQK 0LQK , (2012) ‡ Gi i thi u v qu t khai, t n pà 34.ThƠc sò Nguy Q c Ng F ‡ Lu t Qu n kinh t hi n M v hi u qu c a m nh ngu n thu NSNN Vi t Nam·&KX\rQ ¯ ¯ WjLQJKLrQF u khoa h c c' SWUm ặng Ơi h c LuW+j1 i 35.&KtQK SK º (2012) “ sung m t s ng c a Lu t s u c a Lu t Qu i, b Website http://duthaoonline.quochoi.vn/DuThao/Lists/DT QJj\ 20/12/2012 36 %iRFiR WQJNWKRƠWQJQPYjJLĐLSKiSWKFKLáQQKLáPYỉ F{QJWiFWKXQPà - 7QJFỉFWKX 37 7KHREiRLáQWổ - &ỉF7KX+j1DPQP[k\GQJYjWUmêQJWKjQK 38 c thu à - Ths TrôQ9+ Đi- TƠSFKt QJKLrQFu LSSKiSL n tæ) 39.;XkQ 7RjQ, ‡C 18/07/2008, t c n p thu %iR WKDQK QLrQ RQOLQHQJj\ Website: http://www.thanhnien.com.vn 40 9˚9Q&mkQJ (2012) ‡ - V›OX–WKF - /X–QYQWLˆQ