Công văn hướng dẫn về thuế có giá trị pháp lý như thế nào?

Nghien cufU - Trao doi NMft,MTfcOTHI»J:

CHOHdu6tH(!l»-n«iK

Cong van huong dan ve thue

CO gia trj phap ly nhif thi • ^ PHAN ANH

He thong phap luat thue la nhirng quy pham chung, co tinh khai quat

cao va ap dung bat huge flol vdil moi to chirc va ca nhan, ca co quan

thue va nguoi nop thue. Nguoc lai, hoat dong san xuat, kinh doanh cua

mdi doanh nghiep lai rat cu the, luon van dong, thay doi theo su phat

trien kinh te, moi truong, tap quan kinh doanh. Chinh vi the, nhiihig

vudng mac trong qua trinh thuc hien phap luat thue luon luon ton tai.

De giai quyet vudng mie,

ca quan thue thudng ban

hanh cdng van de hudng

din, giii thfch chfnh sich thui

Ip dyng vao trudng hgp cy thi.

Trong dd, cd nhiing cdng van khi

doanh nghiep (DN) thyc hien

theo se lam thay doi sd thue phii

nop vao NSNN. Vin di dat ra la,

khi DN chap hinh cdng van

hudng din vi thue thi lieu cd

dugc dam bao ring, minh da

thyc hien dung phap luat eua

Nha nude hay khdng? Co quan

thui lieu cd chic rang minh da

hudng din, giai thfch phIp luat

dung va phu hgp vdi thyc te cua

mdi DN hay khong? Do dd, cin

cd nhirng diiu kien phap ly, ca

ehi van hanh dam bao di cdng

van hudng din vi thui thi hien

dung chye nang mgt van bin

hanh chfnh dap ung dugc hai

muc tieu: vya 11 can cd phIp ly

di DN yen tam vl an toan trong

viec ap dung ke khai nop thui,

vya giup ca quan thui thuc hien

dung vai tro la ngudi Ip dyng

phap luat, nhim hudng tdi myc

tieu cao nha't la phap luat thue

dugc thyc hien mgt each dung

dan, cdng bing va phu hgp vdi

thyc te cua mdi DN.

Vdi muc dfch gop phan hoan

thiin he thd'ng phap luat thue, tao

thuan lgi cho boat dgng quin ly

thue va dap iing nhu elu thyc tiin

eiia DN, bli viet nay xin dugc trao

ddi, kiin nghi vi viec xac lap gia

tri phap ly cho cdng van hudng

din vi thui.

Nhu cau thuc ti^n ciia

doanh nghiep

Luat QuIn Iy thue eo hieu lye

thi hanh rtt 1/7/2007, da tao diiu

kien de cIc DN thyc hien ca che

quan Iy thue mdi, dd la ea che ty

khai ty nop thue vl ty chiu trich

nhiem theo phIp luat. Mgt trong

nhiing diiu kien tien quyet di

thyc hien ca che ty khai - ty nop

thui la cin cd he thdng van ban

hudng din dong bg, ro rang, eu

the va minh bach.

Khi thyc Men theo ca che nay,

DN ludn phai ddi mat vdi rui ro

phap ly, tyc la khong biit chle

chin viec ke khai thue cua minh

ed dung hay khdng, bdi le he

thd'ng chfnh sIch thue la nhiing

quy pham chung, Ip dung cho

mgi ddi tugng, va ddi khi rat phye

tap, nen khi ap dung vao mgt tinh

hudng cu the, khong phai luc nao

DN cQng di dang tim thiy cau tra

loi chfnh xac. Khi nin kinh t i

dang chuyen ddi va phit trien thi

myc dd phdc tap eua cle giao dich

trong san xuit, kinh doanh ludn

thay doi, cd nhiiu dac thu, tap

quan thuang mai trong tilng linh

vyc cu thi, nen cac quy dinh cua

phap luat vi thue hay thdng tu

hudng din khdng thi va khdng

bao gid cd thi bao triim len hit

mgi trudng hgp thyc tiin.

Vi vay, nhiiu DN mac du da

dugc tu van vi phap luat thui,

dugc ca quan thue hudng din,

tuyen truyin, giai thfeh chfnh

sach, nhung vin chua yen tam,

vin mudn dugc khing dinh, dugc

tra led bing van bin ty co quan

thue ddi vdi trudng hcrp thyc te

eua minh. Diy la mgt nhu cau

thyc tiin, lien quan den quyin va

nghia vu cua DN ddi vdi Nha

nude. Neu nhu DN khong chic

chin dugc vi so thue phai nop ddi

vdi hoat dgng kinh doanh cua

minh, thi khd cd the tien hanh

giao dich hay ky kit hgp dong va

thue hien eae phuang an san xua't

hay huy dgng vdn... Chua ke, neu

ke khai sai con bi ndp phat tren so

thui ke khai thieu. Dd II nhiing

nii ro tai chfnh va phIp Iy hien

hiiu ml DN eIn phai dugc giai

toi, ban che va loai trii nd. Thuc

tiin nay doi hdi Nha nude phai ed

phuong thyc giai quyet phu hgp,

dd vya la trach nhiem eua Nha

nude, vya la diiu kien de cd the

van hanh thdng sudt ca che ty

khai, ty nop thue. Vay, nhu elu

chfnh dang nay cua DN hien nay

dang dugc giai quyet ra sao?

Thuc trang ban hanh cong van

hudng dan ve thue

Ngoai cac van ban quy pham

phap luat vi thue nhu luat, nghi

dinh, thdng tu, ea quan nha nude

con ban hinh van ban dudi hinh

thdc cong van de hudng din, giai

thfeh va tra Idi chfnh sach thue.

Tren thyc te cd hai dang cdng van

la, cdng van hudng din chung va

cdng van hudng din ca biet:

Cong van hudng din chung do

ca quan nha nude (thudng la cip

trung uong) ban hinh de hudng

din ap dung ngi dung ma thdng tu

da cd hudng din nhung chua cu

10 Thue Nha Ntfoc • s o 48 (3io) - KY 4/12/2010