Nghề...

Thir c tien-Kin h nghie m

Nghe.. . "ti r va n thu e

Chi 0 6 Thi Thin - Pho Ch u tic h kiem Tong th u ky Hpi Tu

v d n thu e Viet Na m Id ngudi ca i md , tha n thien. Chi

y e u ngh e thu e v d ga n gui vdi nhun g hdi vien tron g

hdi. Trong l i ky niem 3 na m nga y thdn h la p hdi hd m

15/4, tdi c d di p dua c chi gidi thieu ga p nhun g nh d "tu

v d n thue". Moi ngudi mo t nhiem vu , md t hy vong , md t

ndi gian trudn, nhp c nhdn... nhun g hp de u rat han h

phuc . Niem han h phu c d y c d th e Id chinh su t u ha o v e

nhun g gi m d hp d d lam dug c ch o ngudi no p thu e

(NNT) v d Nh d nude.

j£S Bai & anh: Nguyen Kien

Tuyen truyen vien "dich thuc"

"Tu van thue" hay noi dung

hon la "dai ly thue". Thoat nghe,

di co y nghi day la mot dich vu

kha "beo bd". The nhung khi tiep

xiic voi ho moi biet, suy nghi do

hoan toan sai lam. Boi tu van thue

la linh vuc kinh doanh co dieu

kien va de trd thanh nha dai ly

thue, ho khong chi phai co kinh

nghiem ve nghiep vu ke toan, hieu

biet ve phap luat thue, co chiing

chi hanh nghi,... ma hon the, ho

con phai nhu mot "tuyen truyen

vien" dich thuc. Cau chuyen ma

chi Nguyin Thi Thuy Nga - Chu

tich Hoi dong thanh vien Cong ty

TNHH Tu van tai chinh & ke toan

(F.A.C) ke dudi day se minh

chiing duoc phan nao.

'Trong sd nhung khach hang

ma chi gap (chu yeu la cac DN vita

va nho) thi co tdi 90% la khong

hieu ve phap luat thue, tham chi ho

con khong quan tam (chi quan tam

toi kinh doanh), ngay ca cac giam

ddc nhieu liic cung khong hieu vi

sao minh lai bi phat thue, dau la

phan minh phai nop, dau la phan

minh thu ho Nha nude..., hp chi biet

mien la nop cang it cang tdt. The

nen, khi lam dai ly cho nhung

khach hang nay, cac chi thudng

chon giai phap thuyet phuc de hp

hieu va dong y voi each tu van ciia

minh" - chi Nga bay to.

Hau het viec hach toan va ke

khai quyet toan thue thudng dupe

cac DN tren thuc hien theo kieu

"ngiu hiing", khong theo mot quy

luat nao ca. Chi Nga tam su: "cd

trudng hpp, den ky phai ke khai

nop thue, chu DN khdng biet lam

the nao hen chi dinh cho cd ke

toan, tham chi mdi ra trudng, tu

can ddi dau vao va dau ra trong ky

bang nhau... de ne thue. Con nhGng

trudng hpp hda don thang nay lai

viet ndi dung thang khac, hay gach,

tay hda don rdi khdng xin huy thi

kha phd bien; Tham chi con cd

trudng hpp khi hach toan, cd nhung

phan chua chuyen khoan thi phai

loai trir, con khi chuyen tien rdi thi

mdi dupe lam tang VAT dd len.

Nhung do ke toan khdng dpc van

ban nen cU de ludn tit nam nay

sang nam khac. Chii DN khdng

biet lai bao, chua cd tien nen chua

lam thu tuc nop thue. He qua la,

nhieu DN da phai tra gia, nhe thi bi

co quan thue xit phat, nang thi bi

truy cuu ve tdi trdn thue".

Theo ldi ke ciia chi Nga, nhirng

DN "kieu" nay chu yeu la nhung

don vi kinh doanh trong linh vuc

dich vu hay nhung DN di len th

cac hp ca the, nen hp khdng biet

so. "Dien hinh la mdt DN kinh

doanh ve thiet bi han d dudng La

Thanh, Ha Ndi. Doanh thu thang

dd ciia DN la 100 trieu ddng, den

khi phai hach toan bao cao thue,

chu DN hen kiem ludn td hda don

vto chuyen 40 trieu ddng cho

thang dd de khoi phai nop thue,...

Den khi cac chi vao tu van, phat

hien ra, da yeu cau bd 40 trieu dd

ra ngoai de dieu chinh di nop thue

TNDN ngay, thi chu DN lai bao:

the thi tdi lai phai nop thue TNDN

a?... The la mdt lan nua cac chi lai

phai diing tdi cac van ban, phan

tich thiet hon, ly le, cudi cung DN

mdi hieu ra va ddng y di nop bu

thue - Chi Nga ke.

Lpi ca ba ben

Mac du, dai ly thue o Viet Nam

mdi dupe manh nha va hinh thanh

trong vai nam hd lai day, song qua

nhung gi dupe ke, cd the thay, dich

vu nay dang mang lai nhiiu lpi ich,

diing nhu ldi chi Nguyen Thuy

Hong - Chu tich Hdi ddng thanh

vien Cdng ty TNHH Tu vah dau tu

va Dai ly thue (TAC) da ndi:

"Chiing tdi chi la nhip cau ndi giup

DN va Nha nude. Cdng viec cua

dai ly thue la tao dieu kien de NNT

thuc hien tot cac nghia vu vdi Nha

nude".

De minh chung ve nhirng lpi

ich ma DN dupe hudng lpi tit dich

vu nay, chi Hong da dua ra mdt vi

du dien Wnh. Dd la mdi day, dai ly

cua chi da giup mdt DN kinh

doanh hong linh vuc thiet bi y td

Thue Nha Nuoc • so 19 029) - KY 3/5/2011