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Ipi nhung cung d n phai tinh d i n thuc trang hien nay tren d 2 phuang dien: chat lupng dich vu cua d c ngan hang va thdi quen, sd thich, trinh dp cua ngUdi dan cung nhu nhQng tien[r]
(1)Thanh tra M I C H I N H
NGHIEN cOU
•^l POI I
• Th.s Nguyen Van Phung Vu Chinh sdch Thue- Bo Tai chinh
THANH TOAIM QUA NGAN HANG
MDT OUY DINV GOP PHAN LAM MAT DAT DUNG VO CUA "DOANII NGHIEP MA"
Quy dinh diiu kien bdt budc "phdi thitc hien todn qua ngdn hdng ddi vdi mdi ldn todn hod dan cd tri gid tit 20 trieu ddng tra len m&i dupfc khdu trd thui ddu vdo" dddi vdo cudc sdng dugc han nua ndm Tuy nhien, bdi cdnh giao dich tiin mat & Viet Nam cdn khd phd biin nhu hien nay, dd cd khdng it y kien tranh ludn vi vdn di ndy Nhdm chia se vdi bgn dpc gdn xa, ddng th&i gdp phdn vdo chuang trinh ddy mgnh cdng tdc tuyen truyin, phd biin phdp ludt vd cung cdp dich vu mien phi cho ngu&i nop
thui, bdi viit ndy Id nhiing thdng tin cdn thiit, trao ddi vi dgo ly kinh tivd cdc cdn cd lien quan din quy dinh ndy
THANH toan qua ngan hang la xu hudng tat yeu cua mdt nen kinh t l hang hoa, la hien tupng rat binh thudng cQa mdt nen kinh t l van minh, lanh manh; day eung la nhu eau d n thilt, la sy khang dmh vj tri dang d p , tQ each dang hoang eua nhung doanh nghiep, doanh nhan chan ehinh Tai cupe hpi thao Phdng Thuong mai va Cdng nghiep Viet Nam td chdc vao thang 8/2004, cdng ddng doanh nghiep Viet Nam da thda nhan : He thd'ng toan qua ngan hang dua lai nhilu Ipi ich cho tat ca eae ben tham gia giao djch cung nhu Ipi ich toan xa hpi: trUde hit dam bao an toan tai san cho DN, td'c dp toan nhanh va tilt kiem ehi phi luu thdng Thay vi phai van chuyen, cat giy kiem d i m tiln mat (vda mat thdi gian vda khdng an toan), eae DN chi d n md tai khoan gQi sd tien nhan rdi vao ngan hang Hoac DN ban hang thQdng nhd ngan hang thu hd tien Khi thu dupe tiln ngan hang ghi cd vao tai khoan tiln gui cua DN va bao "cd" cho DN NhU vay, d DN ehi tra cung nhudd'i vdi DN thu hudng d i u tilt kiem chi phi va an toan tai san Thanh toan khdng ddng tiln mat cdn giup cac DN thuan tien giao djch va md rdng pham vi toan Trong qua trinh mua ban, hang hoa, djch vu dupc luan chuyin td don vi ban sang dOn vj mua, ngUpe lai t i l n dupc
chuyen tUdon vj mua sang don vj ban N l u hai don vj d khac dja phuong, tham chi cac DN nUde mua ban hang boa vdi cac DN nUde ngoai thi toan qua ngan hang td rat uu t b l ma DN khdng the khdng tie'p can Ben canh dd, toan phi tien mat giup DN dap Qng kip thdi nhu d u v l vd'n kinh doanh, dam bao qua trinh san xult va kinh doanh dupc lien tuc Viee tang nhanh td'c dp toan qua ngan hang, giQp cho DN rut ngan thoi gian iQu thdng dd rut ngln thdi gian cQa mdt vdng ehu ehuyen vd'n, tang nhanh vdng quay vd'n va nhU vay, vdn it cung se trd nhilu Ngoai ra, khdng chi DN ed Ipi dupe hudng lai td sd dU tai khoan toan, viee DN toan qua ngan hang cdn mang lai Ipi ich cho d ngan hang Khi tai khoan tiln gQi toan cd sd dQ nghTa la vd'n tren tai khoan eua DN chUa sQdung de'n, ngan hang tap trung ngudn vdn nhan rdi, huy ddng de md rdng eho vay va d i u tU ddi vdi eac DN khac d nhu d u Odi vdi Nha nude va toan xa hpi, toan qua ngan hang eung mang d i n cho nhong Ipi ich to Idn viee tilt gilm chi phi cho viec in an, phat hanh, bao quan, td chdc luU thdng tiln mat Hon hit, chinh cpng ddng DN da thda nhan: "Mdt n i n kinh t l phat triln nhanh va manh khdng the thie'u mpt he thdng toan hien dai va viec
thuc day mdt n i n toan phi tien mat la van d l rat bdc thiet hien nay."
TrUdc ddi hdi cQa thye tiln nen
kinh t l , Thu tudng Chinh phQ da d Quylt dmh sd 291/2006/QO-TT 29/12/2006 phe duyet Oe an toan khdng dung tien mat giai dean 2006 - 2010 va dnh hudng d i n nam 2020 Trong dd Ngan hang Nha nddc Viet Nam, cac Bd, nganh, dja phuong lien quan ed nhiem vu phd'i hpp td chdc trien khai xay dUng va thye hien 6 nhdm de an eac d l an phin Nhdm de an hoan thien khudn khd phap ly eho boat dpng toan cQa n i n kinh te dQpc triln khai ngay, cac nhdm d l an dupc trien khai tU nam 2007 gdm: toan khong ddng tiln mat khu vUc cdng, khu vye doanh nghiep, khu vye dan cU, nhdm de an phat trien eae he thd'ng toan va d l an hd trp toan khong dung tien mat Cd the ndi, dd'i vdi cac nude thi toan qua ngan hang la viee rat binh thudng nhUng vdi ehung ta viec trien khai ddi hdi phai khan tnj'Ong va kien quylt
VUa qua, xem xet d l thdng qua dy thao Luat Thue GTGT, Qud'c hdi da can nhae rat ky npi dung quy dinh dieu kien de dupe hoan thue, dupe kha'u tar t h u l GTGT dau vao la phai thuc hien toan qua ngan hang Cd tinh d i n thyc tien lau quen vdi viec toan blng tiln mat cung nhu thye tien eua thj trudng, quy dnh d n d budc qua dp, theo dd mdc tiln 20 trieu ddng dupe ap dung thPi gian d i u De tranh sy hieu lam hoac tao nhCrng eude tranh luan khdng d n thilt, tao sy thd'ng nhat cao chi dao va td chdc thye thi luat, ngoai nhQng thdng tin ma cpng ddng DN hilu rd nhU da neu d phan tren, mdt sd diem xin dupc trao ddi thing than dudi day:
ThU nhat, theo quy dnh eua Bd
Luat Dan sy 2005 cung nhQ tap quan
(2)Thanh tra M I C H I N H
thuong mai thi mpi doanh nghiep, td chdc hay ca nhan d the toan tiln mua ban hang boa, djch vu bang bat cd hinh thyc nao Thanh toan bang tiln mat hay eae d n g eu toan khac nhu ehuyen khoan, sec, uy nhiem chi, bu trtr d n g np, toan cham tra, dng tnidc toan sau, hang ddi hang, Nha nddc hoan toan khdng ean thiep Viee mua hang boa cua ndng dan, cua nhung ngUdi khdng kinh doanh, khdng cd tai khoan ngan hang thi viec tra bang tiln mat la dilu duong nhien, khdng anh hudng gi, DN cd day du quyin de thyc hien va phap luat cQa chung ta khdng cam hp Luat T h u l GTGT sd i3/2008/QH12 03/6/2008 cung khdng d m DN tra tien mat nhung viee khau trU thul, hoan t h u l GTGT d i u vao chinh la viec lay lai tien t h u l ty Nha nUde, vi vay d n phai d quy djnh v l d i u kien rang budc nham bao dam giao djeh dd la d that, sd tiln t h u l d n lay lai trUdc dd da thyc nop vao ngan saeh Vdi vai trd trung gian cQa ngan hang quan he toan, chQng ty toan qua ngan hang se la blng chdng xae thyc giao djeh thuong mai giUa ngUdi ban va ngUdi mua la cd thye Cd the ndi, bai hpe xuang mau tU nhUng vu gian lan tiln hoan t h u l GTGT nhong nam qua, nhong ndi "oan nghiet" DN bj xuat toan cae hoa dOn GTGT d ma sd t h u l cQa "DN ma, DN bd trd'n" da khiln cdng ddng DN ddi hdi Nha node d n sd dung bien phap toan qua ngan hang de bao ve DN lam an chan chinh
ThU hai, cae ddi tac cua DN la nhong cO quan nha
node, don vj sy nghiep, td chyc cua Dang, doan the: dope d p phat kinh phi de boat ddng hoac dope Nha nUdc cho co c h l d l boat dpng ty trang trai thi hp phai tra tiln qua ngan hang, qua kho bac vi dd la tien cua ngan sach hoac d dupc CO c h l cua Nha nUdc Bp Tai chinh, co quan Thue khdng kilm seat chi tieu cua eae ddi tae nhung chu tai khoan, Thu tmdng don vj thu hudng ngan sach, Thu tn/dng don vj sy nghiep ty ebd tai chinh mdi chinh la nhdng ngUdi chju trach nhiem eao nhat viec giam sat tai chinh tai don vi minh Nhd viec toan qua ngan hang, co quan Kho bac, ngan hang phuc vu DN ddi tae se kiem soat hoac gidp eho Thu tnj'dng cac don vj tren chdng minh ngudn lyc tai chinh thyc t l da ehi, chi dung vdi hoa don, chdng td mdt each khach quan, minh bach va that sy dang hoang Tdi day, theo O l an toan khdng ddng tiln mat thi cac ddi tupng khdng t b l khdng thye hien bdi vi hp sd dung ngudn lUc cua Nha nude, tien cQa hp chi tieu la tiln thue cQa dan
ThCrba, ddi vdi cae DN thi eung d nhilu dilm tuong
tu nhu vay, da la DN thi khdng the khdng ed tai khoan ngan hang (thyc te hien nhilu DN dang md nhilu tai khoan tai cac ngan hang khac nhau) Sd hieu tai khoan ngan hang, ma sd t h u l la nhung thdng tin ma DN da cdng khai vdi ngudi ban, ngudi mua, dang tin quang ba, ky k i t hpp ddng rdi Bdi vay, viec chuyen tien qua ngan hang d dau, vda tilt kiem, vya an toan, vya minh bach, tai ngudi ta lai phan ung? Khi thye te d mua, cd ban, d tra tien that, tra tiln qua ngan hang, tien Ipi t b l tai DN khdng mud'n? Thyc eac DN lam an chan chinh rat mud'n lam viec nhung van de a chd khdng it d n bd quan ly, thda hanh nhung cdng viec eu the d DN chua theo kjp each hanh xd minh bach Thanh toan bang tiln mat d l mang lai
cho ca nhan d tutudng tmc Ipi cd hdi lam an theo each "lai qua", hoac "gui gia" nen viec hp neu y kiln trai chilu cung la d i l u d l hieu
ThCrtu, viec toan qua ngan hang dung la rat tien
Ipi nhung cung d n phai tinh d i n thuc trang hien tren d phuang dien: chat lupng dich vu cua d c ngan hang va thdi quen, sd thich, trinh dp cua ngUdi dan cung nhu nhQng tien Ipi, co hdi ha'p d i n dpng ca d nhan ma viec toan bang tiln mat mang den cho nhung "ngudi cudc" Odi vdi he thd'ng ngan hang, quy dnh neu tren d tac ddng dang ke tao cO hdi cho d c ngan hang phat trien cac djch vu gia tang, gdp phan vao viec thay ddi d u tmc cac ngudn thu nhap, tang hieu qua kinh doanh Vi vay, ddi hdi d c ngan hang phai d gang nang cao chat lupng djeh vu, thay ddi tinh than, thai dp lam viec cua nhan vien de phuc vu doanh nghiep td't hon Ngoai ra, cung vdi hinh thdc truyen thd'ng la chuyen tien qua tai khoan DN md tai ngan hang, co quan ban hanh van ban phap luat cung da tiep can dupc vdi thyc tiln de d d c quy dnh phu hpp Tai Thdng tU hudng d i n sd 129/2008/TT-BTC 26/12/2008 cua Bd Tai chinh da quy dinh nhilu hinh thdc toan dupc coi nhU toan qua ngan hang, dii d i u kien dupc k h i u trtf, hoan thue GTGT (thanh toan bu trtr hang hoa, bd trO cdng np, toan uy quyin eho Ben thd va mdt sd trUdng hpp cu the khac.)
ThCr nam, tinh xac thuc, khach quan cua chdhg td
thanh toan qua ngan hang da dupc kiem nghiem thUc thi Luat Thue GTGT hon chuc nam vUa qua: Quy dnh bat budc tiln ban hang phai dupc toan qua ngan hang mdi dugc khau trO/hoan thue dd'i vdi xuat khau Vi vay, md rpng dien ap dung quy dinh dd'i vdi d c giao djch ndi dja mdt mat dap Qng dupc yeu d u khdng phan biet dd'i xd cQa Hiep djnh gia nhap WTO, mat khac da ed CO sd thyc tiln bao dam tinh kha thi Mdt vu gian lan thue den hinh gan day da khang dinh rd: Ne'u nhO d dupe nhQng ke ngan hang minh chdng cho viec thdc te ed mua hang de thOc xua't khau thi mdt vj giam ddc DN da khdng phai di tu nhU "nguyen vpng" cua dng ta Rd rang la, quy djnh toan qua ngan hang cho phep d DN lam an chan chinh va co quan nha nUde loai bd dupe hanh vi sd dung boa don eua "DN ma" de hpp thdc hoa ngudn gde dau vao, khai khd'ng chi phi, Vdi y nghTa dd, quy dnh dieu kien b i t budc toan qua ngan hang mdi ddpc khau trtr/hoan thue GTGT d i u vao chae chan se gdp phan vao viec lam mat d manh dat dung vd cua "DN ma" va giam thieu rdi re cho sd ddng cac DN lam an chan chinh
Tren giac dp tra, kiem tra boat ddng tai chinh cQa DN, CO quan T h u l cung n h u d c eo quan giam satthUc thi phap luat se bdt d dupc mpt khd'i lupng d n g viee Idn khdng d n phai thyc hien ddi chieu boa don Giam bdt thdi gian thyc hien mdi cudc tra, kiem tra cung la Ipi ich thilt thyc quy djnh toan qua ngan hang mang lai cho dat nudc, d DN va co quan quan ly nha nUdc d i u co CO hdi giam thieu chi phi quan ly va chi phi tuan thu Chinh vi vay, quy dinh d n dupc nhan thUc d l y du va tuyen truyin phd biln rdng rai de'n cpng ddng doanh nghiep va d c td chdc, ca nhan xa hpi cua chung ta.a