Cải cách TTHC thuế phải song hành với chống thất thu ngân sách

Nghien cuu-Trao doi

Dd la kien nghj ma Doan giam

sat cai each TTHC da de xuat tai

phien hop thii 35 cua Uy ban

Thudng vu Quoc hoi (UBTVQH)

ngay 28/9. Theo danh gia, viec

cai each TTHC trong linh vuc thue

da dat duoc nhiifng ket qua dang

khich le, giam thieu thu tuc, giay

td, chi phi va thdi gian cho to

chuc va ca nhan khi thuc hien

nghia vu thue, nhung vln cdn

khdng it nhiifng ton tai, bat cap,

can duoc nghien cuu sura doi, bo

sung trong thdi gian tdi.

Don gian hoa TTHC thue se

tiet kiem 1.921 ty dong/nam

Bao cdo ket qua ra sodt, cdi

cdch TTHC ciia Chinh phu trinh

UBTVQH cho thay, mgt so' cai

each ndi bat ma nganh thue' da

thuc hien trong thdd gian gdn day

la: Giao quyen chir dgng cho cdc

DN tu in va su dung hod don; day

manh dang ky thue' qua mang;

phan loai ddi tugng de giam tan

sua't ke khai thue GTGT xud'ng con

3 hoac 6 thdng dd'i vdi cdc

DNV&N; thil tuc hoan thue' cflng

dugc tach thanh 2 loai, hoan thue'

trudc kiem tra sau va kiem tra

trudc hoan thue' sau, tao thuan lgi

cho DN. Ben canh dd, de xudt dan

gian hod cdc thu tuc miSn, gidm

thue' theo cdc hiep dinh tranh ddnh

thue' hai ldn, du kien trong thdi

gian tdi, Chinh phu se giao Bg Tai

chinh chu tri, phdi hgp vdi Bao

hiem xa hgi (BHXH), Bg

LD&TBXH, Bg Y te nghien ciiu,

xay dung de dn phd'i hgp thu thue

TNCN, BHXH, bao hi^m y te va

bao hiem thdt nghiep, chia se

thdng tin giua co quan thue' vdi

BHXB. Su phdi hgp nay se nang

cao hieu qua thu va quan ly nguon

thu tir BHXH, bao hiem y te, bdo

hiem that nghiep, viia bao ve

quyen lgi ngudi lao dgng, vuia

nang cao hieu qua quan ly thue.

Sau khi ket thuc giai doan ra sodt

cac TTHC thue, Chinh phu da Ien

phuong an don gian hod 271/330

TTHC thue. Du kie'n sau khi dan

i^^^W

Cai cdch TTHC tinue

Phoi song honh viii ching that thy ngon siich

Ji<, TUAN VIET

gian hod cdc thu tuc, se tiet kiem

dugc khoang 1.921 ty ddng/nam chi

phi tuan thu TTHC thue', tuang

duong ty le cdt giam khoang 43%.

Vd thdd gian, se tie't kiem dugc

1.039 gid thuc Men TTHC. Rieng

viec du kie'n dan gian hod 38 thii tuc

hoan thue, 23 thu tuc miSn, giam

thue' (thugc pham vi gidm sat cua

Qud'c hgi) du kien sau khi dugc sira

doi se tie't kiem dugc 125 ty

dong/nam va tie't kiem 187gid thuc

hien, trung binh tiet kiem dugc

3,8gid/01 thu tuc hoan thue;

l,3gid/01 thu tuc mien, giam thue'.

Can tang cudng thanh, kiem

tra, chdng that thu thue

Trinh bay bdo cao trudc

UBTVQH, Phd trudng dodn gidm

sat, Chu nhiem Uy ban Phap luat

Qud'c hgi Nguydn Van Thuan trong

khi nhah manh cdc ca quan cd hdn

quan can ddnh gid lai tdc dgng hieu

qua cda viec don gian hoa TTHC

thue' dd'i vdi yeu cau dam bao quan

ly thue, chdng that thu thue. Trudc

tinh trang dieu kien co sd vat chat,

phuang tien lam viec cua ca quan

thue' con nhieu khd khan; ddi ngfl

CBCC thue chua ddp ung dugc yeu

cdu hien dai hod, chi mdi cd 53%

CBCC thuecd trinh dd dai hgc; viec

bd tri ngudn nhan luc thuc hidn

cdng tac thue' con mgt sd diem bat

hgp ly, cd tren 50% cdn bg thue'true

tie'p quan ly khoang 20% sd thu; ty

le thanh, kiem tra ddi vdd DN ur

khai, tu nop thue con thdp, chi

chie'm khoang 20%/nam. Dieu dd

de dSn de'n gian lan thue, gay thdt

thodt NSNN. Vi vay cdng cugc cai

each TTHC thue phai song hanh vdi

tang cudng cdng tdc thanh, kiem tra,

nhdm nang cao hieu luc, hieu qua

qudn ly thue' - dng Thuan kieh nghi.

Mgt trong nhflng ban khoan

dugc cdc dai bieu dat ra la, viec quy

dinh cho phep DN tu in hod don cd

the tiem dn nii ro khdng the kiem

sodt dugc sd lugng hod don tai cdc

CO sd in, didu dd cd the tao ca hgi

cho viec mua ban, gian lan hod don,

chiing tir, gay khd khan cho ca DN

va CO quan thue'. Hoac dieu kien

midn, giam thue chua dugc cu the, rd

rang, de ddn tdi Men tugng tieu cue

trong hoan thue, mien, giam thue.

Sau kM thdo luan, xem xet bdo

cdo, cdc dai bieu va UBTVQH

thd'ng nha't de nghi Chinh phii, Bd

Tdi chinh ngMdn ciiu bai bd 5

TTHC; sda doi, bd sung 45 TTHC;

giam ho so, giay td 19 TTHC; giam

thed gian giai quyet 10 TTHC. De

nghi giam tdn suat ke khai thue theo

hudng phan loai dd'i tugng d^ thuc

Men, ma rgng ca che' ur khai, tu ndp

ddi vdi DNV&N, hg kinh doanh. Di

hen vdd dd, edn tang cudng dgi ngu

cdn bg thud'vao viec kiem tra sau tu

khai, tu nop; ngMen ciiu hoan thue'

ddi vdd cdc trudng hgp khdu trii

thue'; thu thue' hg gia dinh, ca nhan

theo phuong thiic an dinh; miln thu

thue ddi vdi hg gia dinh, ca nhan san

xuat nhd; quy dinh cu the thdi han

truy thu thue, bao dam phii hgp vdd

quy dinh ciia phdp luat •

6 TIlue Nha NUflfc so 40 (302)-KY 4/10/2010