{"id":332441,"date":"2019-11-19T06:04:45","date_gmt":"2019-11-18T23:04:45","guid":{"rendered":"http:\/\/canhco.net\/e-ngai-thanh-tra-thue-doanh-nghiep-khong-dam-kien-ra-toa-van-phai-chi-lot-tay-p332441.html"},"modified":"2019-11-19T06:04:45","modified_gmt":"2019-11-18T23:04:45","slug":"e-ngai-thanh-tra-thue-doanh-nghiep-khong-dam-kien-ra-toa-van-phai-chi-lot-tay","status":"publish","type":"post","link":"https:\/\/m.canhco.net\/e-ngai-thanh-tra-thue-doanh-nghiep-khong-dam-kien-ra-toa-van-phai-chi-lot-tay-p332441.html","title":{"rendered":"E ng\u1ea1i thanh tra thu\u1ebf, Doanh nghi\u1ec7p kh\u00f4ng d\u00e1m ki\u1ec7n ra to\u00e0, v\u1eabn ph\u1ea3i chi \u2018l\u00f3t tay\u2019"},"content":{"rendered":"

D\u00f9 \u0111\u00e3 c\u00f3 nhi\u1ec1u c\u1ea3i c\u00e1ch l\u00e0m thay \u0111\u1ed5i c\u01a1 b\u1ea3n v\u1ec1 th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh trong l\u0129nh v\u1ef1c thu\u1ebf trong 5 n\u0103m qua, song, ng\u00e0nh thu\u1ebf v\u1eabn b\u1ecb ph\u00e0n n\u00e0n nhi\u1ec1u nh\u1ea5t v\u1ec1 kh\u00e2u thanh tra, ki\u1ec3m tra thu\u1ebf.<\/strong><\/p>\n

G\u00e1nh n\u1eb7ng k\u00ea khai gi\u1ea3m<\/strong><\/p>\n

H\u1ed9i th\u1ea3o c\u00f4ng b\u1ed1 \u201c\u0110\u00e1nh gi\u00e1\u00a0c\u1ea3i c\u00e1ch\u00a0th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh thu\u1ebf M\u1ee9c \u0111\u1ed9 h\u00e0i l\u00f2ng c\u1ee7a DN n\u0103m 2019\u201d, do Ph\u00f2ng Th\u01b0\u01a1ng m\u1ea1i v\u00e0 C\u00f4ng nghi\u1ec7p Vi\u1ec7t Nam (VCCI) th\u1ef1c hi\u1ec7n v\u00e0 c\u00f4ng b\u1ed1 s\u00e1ng\u00a018\/11 t\u1ea1i H\u00e0 N\u1ed9i, tr\u00ean c\u01a1 s\u1edf thu th\u1eadp, kh\u1ea3o s\u00e1t v\u00e0 ph\u00e2n t\u00edch d\u1eef li\u1ec7u t\u1eeb 1.727 DN to\u00e0n qu\u1ed1c.<\/p>\n

\u00d4ng \u0110\u1eadu Anh Tu\u1ea5n, Tr\u01b0\u1edfng nh\u00f3m nghi\u00ean c\u1ee9u VCCI, cho bi\u1ebft, theo kh\u1ea3o s\u00e1t trong su\u1ed1t 5 n\u0103m (2014-2019), nh\u1eefng n\u1ed7 l\u1ef1c c\u1ea3i c\u00e1ch, \u0111\u01a1n gi\u1ea3n h\u00f3a ch\u00ednh s\u00e1ch v\u00e0 th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh thu\u1ebf,\u2026 \u0111\u00e3 \u0111em l\u1ea1i nhi\u1ec1u l\u1ee3i \u00edch thi\u1ebft th\u1ef1c, ti\u1ebft ki\u1ec7m th\u1eddi gian, c\u00f4ng s\u1ee9c cho DN, \u0111\u01b0\u1ee3c ghi nh\u1eadn v\u00e0 \u0111\u00e1nh gi\u00e1 kh\u00e1 t\u1ed1t. K\u1ebft qu\u1ea3 chung \u0111\u00e1nh gi\u00e1 s\u1ef1 h\u00e0i l\u00f2ng c\u1ee7a DN n\u0103m 2019 v\u1ec1 c\u1ea3i c\u00e1ch th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh thu\u1ebf l\u00e0 7,8 \u0111i\u1ec3m, t\u0103ng 3% so v\u1edbi n\u0103m 2016.<\/p>\n

\"Thanh
S\u1ef1 h\u00e0i l\u00f2ng c\u1ee7a DN v\u1edbi l\u0129nh v\u1ef1c thu\u1ebf n\u0103m 2019 kh\u00e1 cao v\u00e0 t\u0103ng li\u00ean t\u1ee5c trong<\/figcaption><\/figure>\n

5 n\u0103m qua.\u00a0C\u00e1c ch\u1ec9 s\u1ed1 \u0111\u00e1nh gi\u00e1 \u0111\u01b0\u1ee3c ti\u1ebfn h\u00e0nh cho th\u1ea5y, vi\u1ec7c ti\u1ebfp c\u1eadn th\u00f4ng tin thu\u1ebf \u0111\u1ea1t 7,96 \u0111i\u1ec3m; th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh thu\u1ebf \u0111\u1ea1t 7,76 \u0111i\u1ec3m; thanh tra, ki\u1ec3m tra thu\u1ebf \u0111\u1ea1t 7,20 \u0111i\u1ec3m; c\u1ea3i thi\u1ec7n ch\u1ea5t l\u01b0\u1ee3ng ph\u1ee5c v\u1ee5 c\u1ee7a c\u00f4ng ch\u1ee9c thu\u1ebf \u0111\u1ea1t 7,86 \u0111i\u1ec3m v\u00e0 k\u1ebft qu\u1ea3 gi\u1ea3i quy\u1ebft c\u00f4ng vi\u1ec7c \u0111\u1ea1t 8,19 \u0111i\u1ec3m.<\/p>\n

So s\u00e1nh v\u1edbi k\u1ebft qu\u1ea3 n\u0103m 2016 c\u00f3 3 ch\u1ec9 s\u1ed1 t\u0103ng \u0111i\u1ec3m l\u00e0 s\u1ef1 ph\u1ee5c v\u1ee5 c\u1ee7a c\u00f4ng ch\u1ee9c thu\u1ebf, ti\u1ebfp c\u1eadn th\u00f4ng tin v\u00e0 k\u1ebft qu\u1ea3 gi\u1ea3i quy\u1ebft c\u00f4ng vi\u1ec7c; c\u00f3 2 ch\u1ec9 s\u1ed1 gi\u1ea3m \u0111i\u1ec3m l\u00e0 th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh thu\u1ebf v\u00e0 thanh tra, ki\u1ec3m tra thu\u1ebf. V\u1edbi kh\u1ea3o s\u00e1t \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n \u0111\u1ed9c l\u1eadp b\u1edfi VCCI, b\u00e1o c\u00e1o \u0111\u00e3 ph\u1ea3n \u00e1nh kh\u00e1ch quan th\u1ef1c tr\u1ea1ng c\u1ea3i c\u00e1ch th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh c\u1ee7a ng\u00e0nh thu\u1ebf, d\u01b0\u1edbi g\u00f3c nh\u00ecn c\u1ee7a DN.<\/p>\n

Th\u1ee9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh, \u00f4ng Tr\u1ea7n Xu\u00e2n H\u00e0, nh\u1eadn x\u00e9t, th\u1eddi gian qua, ng\u00e0nh thu\u1ebf \u0111\u00e3 c\u00f3 nhi\u1ec1u n\u1ed7 l\u1ef1c v\u1ec1 c\u1ea3i c\u00e1ch th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh v\u00e0 \u0111\u1ea1t \u0111\u01b0\u1ee3c nh\u1eefng k\u1ebft qu\u1ea3 quan tr\u1ecdng. \u0110\u00e3 c\u00f3 133\/304 th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh \u0111\u01b0\u1ee3c cung c\u1ea5p tr\u1ef1c tuy\u1ebfn. C\u00f3 99% s\u1ed1 DN tham gia khai thu\u1ebf \u0111i\u1ec7n t\u1eed v\u00e0 93% DN th\u1ef1c hi\u1ec7n ho\u00e0n thu\u1ebf \u0111i\u1ec7n t\u1eed.<\/p>\n

Ng\u00e0nh thu\u1ebf \u0111\u00e3 gi\u1ea3m t\u1eeb 401 chi c\u1ee5c xu\u1ed1ng c\u00f2n 190 chi c\u1ee5c v\u00e0 s\u1ebd ti\u1ebfp t\u1ee5c c\u00f2n gi\u1ea3m ti\u1ebfp trong th\u1eddi gian t\u1edbi. Vi\u1ec7t Nam \u0111\u00e3 th\u0103ng h\u1ea1ng t\u1eeb v\u1ecb tr\u00ed 167\/190 n\u1ec1n kinh t\u1ebf l\u00ean v\u1ecb tr\u00ed 109 v\u1ec1 ch\u1ec9 s\u1ed1 n\u1ed9p thu\u1ebf. Hi\u1ec7n nay, c\u00e1c DN ch\u1ec9 m\u1ea5t 384 gi\u1edd\/n\u0103m \u0111\u1ec3 l\u00e0m c\u00e1c th\u1ee7 t\u1ee5c thu\u1ebf. Vi\u1ec7c c\u1ea3i c\u00e1ch th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh thu\u1ebf li\u00ean t\u1ee5c trong c\u00e1c n\u0103m qua \u0111\u00e3 g\u00f3p ph\u1ea7n gi\u00fap ch\u1ec9 s\u1ed1 m\u00f4i tr\u01b0\u1eddng kinh doanh c\u1ee7a qu\u1ed1c gia t\u0103ng \u0111i\u1ec3m.<\/p>\n

Doanh nghi\u1ec7p v\u1eabn ng\u1ea1i thanh tra<\/strong><\/p>\n

Tuy nhi\u00ean, b\u00ean c\u1ea1nh nh\u1eefng th\u00e0nh t\u1ef1u \u0111\u1ea1t \u0111\u01b0\u1ee3c th\u00ec th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh trong l\u0129nh v\u1ef1c thu\u1ebf v\u1eabn c\u00f2n nh\u1eefng b\u1ea5t c\u1eadp.<\/p>\n

Theo \u00f4ng \u0110\u1eadu Anh Tu\u1ea5n, m\u1eb7c d\u00f9 \u0111\u00e3 chuy\u1ec3n sang l\u00e0m th\u1ee7 t\u1ee5c \u0111i\u1ec7n t\u1eed, nh\u01b0ng h\u1ec7 th\u1ed1ng \u0111\u01b0\u1eddng truy\u1ec1n th\u01b0\u1eddng b\u1ecb t\u1eafc ngh\u1ebdn, khi\u1ebfn c\u00e1c DN m\u1ea5t nhi\u1ec1u th\u1eddi gian \u0111\u1ec3 khai \u0111i khai l\u1ea1i v\u00e0 ch\u1edd \u0111\u1ee3i. Vi\u1ec7c duy tr\u00ec ch\u1eef k\u00fd \u0111i\u1ec7n t\u1eed kh\u00e1 t\u1ed1n k\u00e9m. M\u1eb7c d\u00f9 \u0111\u00e3 s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, nh\u01b0ng 40% s\u1ed1 DN tham gia kh\u1ea3o s\u00e1t cho bi\u1ebft, h\u1ecd v\u1eabn ph\u1ea3i tr\u00ecnh h\u00f3a \u0111\u01a1n gi\u1ea5y cho c\u01a1 quan thu\u1ebf.<\/p>\n

\"Thanh
Vi\u1ec7t Nam v\u1eabn x\u1ebfp th\u1ee9 7 trong khu v\u1ef1c ASEAN v\u1ec1 ch\u1ec9 s\u1ed1 n\u1ed9p thu\u1ebf<\/figcaption><\/figure>\n

B\u1ea5t c\u1eadp l\u1edbn nh\u1ea5t r\u01a1i v\u00e0o kh\u00e2u thanh tra, ki\u1ec3m tra thu\u1ebf. C\u00f3 43% DN cho bi\u1ebft c\u00f3 ti\u1ebfp \u0111\u00f3n \u0111o\u00e0n thanh tra thu\u1ebf trong n\u0103m. C\u00e0ng nh\u1eefng DN c\u00f3 quy m\u00f4 l\u1edbn, kinh doanh l\u00e2u n\u0103m c\u00e0ng b\u1ecb thanh tra, ki\u1ec3m tra thu\u1ebf nhi\u1ec1u. Trong \u0111\u00f3, 33% s\u1ed1 DN cho bi\u1ebft b\u1ecb c\u00e1c c\u00e1n b\u1ed9 thu\u1ebf c\u00f3 nh\u1eefng suy \u0111o\u00e1n g\u00e2y b\u1ea5t l\u1ee3i cho h\u1ecd. D\u00f9 v\u1eady, DN kh\u00f4ng d\u00e1m khi\u1ebfu n\u1ea1i hay kh\u1edfi ki\u1ec7n ra t\u00f2a do th\u1eddi gian k\u00e9o d\u00e0i, t\u1ed1n k\u00e9m chi ph\u00ed v\u00e0 lo ng\u1ea1i b\u1ecb thanh ki\u1ec3m tra ti\u1ebfp. C\u00e1c DN quy m\u00f4 nh\u1ecf c\u0169ng r\u1ea5t e ng\u1ea1i khi b\u1ecb thanh tra thu\u1ebf. C\u00f3 9% s\u1ed1 DN cho bi\u1ebft ph\u1ea3i chi tr\u1ea3 chi ph\u00ed b\u00ean ngo\u00e0i, trong \u0111\u00f3 chi\u1ebfm 73% l\u00e0 cho thanh tra ki\u1ec3m tra thu\u1ebf.<\/p>\n

Trong B\u00e1o c\u00e1o Di\u1ec5n \u0111\u00e0n DN Vi\u1ec7t Nam (VBF) gi\u1eefa k\u1ef3 2019, c\u00e1c DN FDI c\u0169ng cho bi\u1ebft, vi\u1ec7c gi\u1ea3m b\u1edbt g\u00e1nh n\u1eb7ng \u1edf kh\u00e2u k\u00ea khai thu\u1ebf \u0111\u00e3 gi\u00fap c\u00e1c DN ti\u1ebft ki\u1ec7m th\u1eddi gian v\u00e0 chi ph\u00ed. Tuy nhi\u00ean, h\u1ecd v\u1eabn ph\u1ea3i \u0111\u1ed1i m\u1eb7t v\u1edbi nhi\u1ec1u \u0111\u1ee3t thanh tra v\u00e0 ki\u1ec3m tra thu\u1ebf m\u00e0 \u0111\u00f4i l\u00fac kh\u00f4ng ph\u00f9 h\u1ee3p v\u1edbi lu\u1eadt thu\u1ebf Vi\u1ec7t Nam.<\/p>\n

B\u00ean c\u1ea1nh \u0111\u00f3, l\u00e0 quy \u0111\u1ecbnh v\u1ec1 ho\u00e0n thu\u1ebf Gi\u00e1 tr\u1ecb Gia t\u0103ng (GTGT) v\u1eabn c\u00f2n nh\u1eefng b\u1ea5t c\u1eadp, \u0111ang l\u00e0 \u0111i\u1ec3m ngh\u1ebdn trong c\u1ea3i c\u00e1ch th\u1ee7 t\u1ee5c thu\u1ebf. Ch\u1eb3ng h\u1ea1n, c\u00e1c DN c\u00f3 nguy\u00ean li\u1ec7u \u0111\u1ea7u v\u00e0o mua d\u00f9ng cho s\u1ea3n xu\u1ea5t ch\u1ecbu m\u1ee9c thu\u1ebf GTGT 10%, trong khi ph\u1ea7n l\u1edbn c\u00e1c s\u1ea3n ph\u1ea9m b\u00e1n ra l\u1ea1i ch\u1ecbu m\u1ee9c thu\u1ebf GTGT 0% ho\u1eb7c 5%. C\u00e1c DN n\u00e0y lu\u00f4n g\u1eb7p t\u00ecnh tr\u1ea1ng ph\u00e1t sinh s\u1ed1 thu\u1ebf GTGT kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb h\u1ebft qua c\u00e1c th\u00e1ng trong n\u0103m do s\u1ef1 ch\u00eanh l\u1ec7ch n\u00eau tr\u00ean. \u0110i\u1ec1u n\u00e0y d\u1eabn t\u1edbi hi\u1ec7u qu\u1ea3 s\u1eed d\u1ee5ng v\u1ed1n th\u1ea5p v\u00e0 g\u00e2y thi\u1ec7t h\u1ea1i l\u1edbn trong s\u1ea3n xu\u1ea5t kinh doanh.<\/p>\n

Ngo\u00e0i ra l\u00e0 nh\u1eefng b\u1ea5t c\u1eadp nh\u01b0 vi\u1ec7c \u00e1p thu\u1ebf kh\u00f4ng th\u1ed1ng nh\u1ea5t gi\u1eefa c\u01a1 quan H\u1ea3i quan v\u00e0 c\u00e1c B\u1ed9 qu\u1ea3n l\u00fd chuy\u00ean ng\u00e0nh, d\u1eabn \u0111\u1ebfn kh\u00f3 kh\u0103n \u0111\u1ed5 v\u00e0o \u0111\u1ea7u DN. C\u00e1c DN c\u0169ng lo ng\u1ea1i v\u1ec1 s\u1ef1 thay \u0111\u1ed5i \u0111\u1ed9t ng\u1ed9t c\u1ee7a lu\u1eadt thu\u1ebf v\u00e0 \u00e1p d\u1ee5ng ng\u01b0\u1ee3c tr\u1edf v\u1ec1 th\u1eddi gian tr\u01b0\u1edbc, khi\u1ebfn ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh c\u1ee7a h\u1ecd g\u1eb7p r\u1ee7i ro.<\/p>\n

\u0110\u1ea1i di\u1ec7n c\u1ee7a VCCI cho r\u1eb1ng, d\u00f9 \u0111\u00e3 c\u00f3 nhi\u1ec1u c\u1ea3i c\u00e1ch l\u00e0m thay \u0111\u1ed5i c\u01a1 b\u1ea3n v\u1ec1 th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh trong l\u0129nh v\u1ef1c thu\u1ebf, nh\u01b0ng \u0111\u1ebfn nay Vi\u1ec7t Nam v\u1eabn x\u1ebfp th\u1ee9 7 trong khu v\u1ef1c ASEAN v\u1ec1 ch\u1ec9 s\u1ed1 n\u1ed9p thu\u1ebf. M\u1ee5c ti\u00eau v\u01b0\u01a1n l\u00ean top 4 c\u00f2n th\u00e1ch th\u1ee9c r\u1ea5t l\u1edbn.<\/p>\n

\u00d4ng Phi V\u00e2n Tu\u1ea5n, Ph\u00f3 T\u1ed5ng c\u1ee5c tr\u01b0\u1edfng T\u1ed5ng c\u1ee5c Thu\u1ebf, cho hay, ti\u1ebfp thu nh\u1eefng ph\u1ea3n h\u1ed3i t\u1eeb DN, ng\u00e0nh thu\u1ebf s\u1ebd ti\u1ebfp t\u1ee5c th\u1ef1c hi\u1ec7n vi\u1ec7c c\u1ea3i c\u00e1ch th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh, nh\u1ea5t l\u00e0 trong kh\u00e2u thanh tra, ki\u1ec3m tra thu\u1ebf. T\u0103ng c\u01b0\u1eddng \u0111\u00e0o t\u1ea1o t\u1eadp hu\u1ea5n tr\u00ecnh \u0111\u1ed9 chuy\u00ean m\u00f4n, nghi\u1ec7p v\u1ee5 cho c\u00e1n b\u1ed9, c\u0169ng nh\u01b0 ch\u1ea5n ch\u1ec9nh k\u1ef7 c\u01b0\u01a1ng, k\u1ef7 lu\u1eadt c\u00f4ng v\u1ee5.<\/p>\n

(Theo Vietnamnet)<\/p>\n","protected":false},"excerpt":{"rendered":"

D\u00f9 \u0111\u00e3 c\u00f3 nhi\u1ec1u c\u1ea3i c\u00e1ch l\u00e0m thay \u0111\u1ed5i c\u01a1 b\u1ea3n v\u1ec1 th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh trong l\u0129nh v\u1ef1c thu\u1ebf trong 5 n\u0103m qua, song, ng\u00e0nh thu\u1ebf v\u1eabn b\u1ecb ph\u00e0n n\u00e0n nhi\u1ec1u nh\u1ea5t v\u1ec1 kh\u00e2u thanh tra, ki\u1ec3m tra thu\u1ebf. G\u00e1nh n\u1eb7ng k\u00ea khai gi\u1ea3m H\u1ed9i th\u1ea3o c\u00f4ng b\u1ed1 \u201c\u0110\u00e1nh gi\u00e1\u00a0c\u1ea3i c\u00e1ch\u00a0th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh […]<\/p>\n","protected":false},"author":37,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":[],"categories":[4],"tags":[6803,558],"topics":[],"longform":[],"members":[],"story":[],"thematic":[],"_links":{"self":[{"href":"https:\/\/m.canhco.net\/wp-json\/wp\/v2\/posts\/332441"}],"collection":[{"href":"https:\/\/m.canhco.net\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/m.canhco.net\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/m.canhco.net\/wp-json\/wp\/v2\/users\/37"}],"replies":[{"embeddable":true,"href":"https:\/\/m.canhco.net\/wp-json\/wp\/v2\/comments?post=332441"}],"version-history":[{"count":0,"href":"https:\/\/m.canhco.net\/wp-json\/wp\/v2\/posts\/332441\/revisions"}],"wp:attachment":[{"href":"https:\/\/m.canhco.net\/wp-json\/wp\/v2\/media?parent=332441"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/m.canhco.net\/wp-json\/wp\/v2\/categories?post=332441"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/m.canhco.net\/wp-json\/wp\/v2\/tags?post=332441"},{"taxonomy":"topics","embeddable":true,"href":"https:\/\/m.canhco.net\/wp-json\/wp\/v2\/topics?post=332441"},{"taxonomy":"longform","embeddable":true,"href":"https:\/\/m.canhco.net\/wp-json\/wp\/v2\/longform?post=332441"},{"taxonomy":"members","embeddable":true,"href":"https:\/\/m.canhco.net\/wp-json\/wp\/v2\/members?post=332441"},{"taxonomy":"story","embeddable":true,"href":"https:\/\/m.canhco.net\/wp-json\/wp\/v2\/story?post=332441"},{"taxonomy":"thematic","embeddable":true,"href":"https:\/\/m.canhco.net\/wp-json\/wp\/v2\/thematic?post=332441"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}