Kiểm toán việc thực hiện chính sách miễn, giảm, giãn và hoàn thuế của Chính phủ để chống suy giảm kinh tế

CHUYEN DE

Kiem toan viec thuc hien chinh sach

mien, giam, gian va hoan thue cua

Chinh phu Ue chdng suy giam kinh te

II TS. DOAN NGOC XUAN

(Pho Hl$u truong Trucing Oai hoc Y Ha NOi)

...Bai yiet nay xin trao doi xung quanh

yan de ban giai phap sit dung hieu

qua cong cu kiem toan nha nudc

trong yiec kiem tra, danh gia ya xac

nh^n mute dp tuan thu phap luat ye

thue ya quan ly thu^' co hen quan d^'n

mien, giam, gian ya hoan thue. Do la,

ngoai muc tieu, npi dung ya phuong

phap kiem toan ap dung nhu cac cuoc

kiem toan khac, doi ydi cac cuoc kiem toan co hen quan den yiec th^c hien

chinh 8ach mi^n, giam, gian ya hoan thue can nghien cutu myc tieu, npi

dung ya phuong phap kiem toan dam hao tmh hi^u lyfc ya hieu qua.

vfesa^sapLil.liiii'i 'i?"*;'

Ve mgc tieu kiem

toan

» Phdn tich, ddnh

gid vide trien khai

hfldng dAn thuc hidn

vipc midn, giAm, gidn va hoan

thud efla Bp Tai ehinh va cdc bp,

nganh cd lidn quan gAn vdi cae

(|uy djnh efla phdp ludt thue vd

tiuan ly thud ed lidn quan bdi

ehinh sdeh thud va quan ly thud

dupe dp dung thd'ng nhdt; vide

dua ra chinh sach midn, giam,

gian va hodn thud phdi phu hpp

vdi thAm quydn theo quy djnh efla

phap ludt.

» Ddnh gid mflc dp tudn thfl

phap ludt cua ngudi nop thud vd

CO quan qudn ly thud trong vipc

thyc hic^ii chinh sach midn, giam,

gidn va hodn thud. Theo dd, ddi

vdi ngfldi ndp thud thi cdn danh

gia vipc tudn thu phap ludt vd ddi

tflpng, mflc dp dflpc hfldng flu ddi

theo tflng logi thud, tflng dieu

kidn ey the, cung nhu vide tudn

thfl pbap ludt sau thdi hgn dupe

flu dai; ddi vdi co quan quan ly

thud thi cdn phai danh gid vide

tudn thfl phap ludt trong vide

hudng dAn, kiem tra, xfl ly sai

pham (ndu ed) ddi vdi ngfldi nop

thud vA cdng chflc quan ly thud

trong vide thflc hidn ehinh sAch

midn, giam, gidn va hoan thud.

» Ridn nghj vdi co quan nha

nfldc cd thAm quydn trong vipc

ban hdnh cdc giai phap didu

hanh kinh te vl md dam bdo khdc

phyc ed bipu qud cAc tac ddng

bAt lpi tu bdn ngoai hodc npi tgi

cua ndn kinh td, dam bdo cdc giai

phdp kinh td dflpc phdt huy ed

hipu qua va phu hpp vdi eac quy

djnh cua phap ludt thue vd quan

ly thud CO lidn quan.

Ndi dung kiem toan

De kidm tra, ddnh gid tinh trung

thue cua cdc bao cao lidn quan

ddn vide thflc hidn ehinh sach

mien, giam, gidn va hodn thue,

ngoai mpt sd npi dung kidm toan

dupe dp dyng tgi co quan quan ly

thud, can tap trung kidm todn d(5i

tupng vd dieu kidn dupe dp dyng

chinh sdch midn, giAm, gidn vd

hoan thud. Day Id npi dung trpng

yeu khi thyc hidn nhidm vu kiem

toan. Theo dd, cdn kiem tra, ddi

chidu ngudi npp thue thupc ddi

tupng dp dyng hay khdng? Rhi

kidm toan, cdn kidm tra cdc hd so

cd hdn quan de ddnh gid vipc dp

dyng didu kidn dd hdi dfl dd dflpc

dp dyng chinh sdch midn thud

hay khdng?

Vi dy, dd dupe gidm 30% thud

thu nhgp doanh nghidp (thu

nhdp doanh nghipp phai npp efla

s d 4 NAM 2D1D I TAP CHi KieiM TDA N 13