Tình hình thực hiện luật thuế thu nhập doanh nghiệp tại các DNNVV trên địa bàn huyện a lưới

Tmh hinh thu'c hien
Luat Thue thu nhap doanh nghiep
tai cac DNNVV
tren dia ban huyen A Ludi
N Q O Y I N D i m CHIEN-

TRtTdNQ H6NQ QaANG"
Cac doanh nghi$p (DN) d^u la dd'i trf^g phai thtfc hi$n nghfa vy thu§'d6l v6i
Nha nrf^c, do do, hp diu tinh toan khi n6p thuC bdi no lign quan dgn Itfi ich
cua DN. Diiu n&y da din dgn tinh trang nhilu DN tim each d^ ndp thufi'cang
ft cang td't. Vi thg; nhtfhg vi pham v l thud'vin tid'p diln dtftfi cac hinh thtfc,
nhtf: tim ke hd, lach lu$t di tranh thud', tang chi phi d l giam thu nh$p chiu
thug*. Tham chi, m0t sfiTDN con trdii thud', nhtf: h^ch toan sai chi phi, doaiih
thu... gay kho khSn phtfc t^p trong qua trinh quan ly thud'va anh htfdng dgn
hi^u qua ho^t ddng cua ctf quan thud". Chi'nh vi v§y, vi$c danh gia tinh hinh
thiXc hi^n Lu|t Thug* thu nh$p doanh nghidp t^i cac DN nho va vtfa (DNNW)
trdn dja ban huy$n A Ltf^ la c i n thigt, tit do, dtfa ra mOt sfiTgiai phap nhhm
nSng cao trdch nhifm thtfc hidn Lu$t Thug* thu nh^p doanh nghigp hifn nay.
THI/C TR/^NG
Dd danh gid vd tinh hinb thuC hidn
Ludt Thue thu nhdp doanb nghidp tai cac
D N N W tren dia bdn huydn A Lrf^ trong
giai doan 2017-2019, bdn canh ngudn sd
lidu tff Cue Thud tinh Thffa Thidn Hud vd
Chi cue Thue huyen A hndi, nhdm tdc gid
dd tidii hanh khdo sdt 95 D N N W tren dia
bdn huy^n A Lffdi, kd't qud nhff sau;
Ve quan ly cdng tdc n$p thue TNDN
A Lffdi la mdt d-ong nhOtog huydn
ngheo d mien nui bidn gidi ciia dnh Thffa
Thidn Hue vdi sd' DN It vd ngudn vdn

thd'p, trong do, chiem hdn 90% Id
DNNVV, vi \%y, thu thue hang nam ciia
dia phffdng cung nho, chl tff 21 den hdn
23 ty ddng/ndm.
Vdi sd Iffdng DN it, c6 ngudn vdn
thd'p nhrf vgy, nhrfhg thrfc trang chd'p
hdnh Ludt Thud thu nhdp doanh nghidp
trdn dia bdn lai didn ra chrfa hidu qud. Cu
fad, dieo sd lidu bdo cdo ciia Cue Thue
^ i T h f f a Thidn Hud, trong nam 2019,
)' thud' phai ndp sau kidm tra (bao
truy thu, phat vd truy hodn) tai cdc

DNNVV huyen A Lrfdi dat trung binh gin 50 tridu
ddng/cudc, trong khi con sd ndy ddi vdi todn Tinh cbi
cd 28 tridu ddng/cudc, chffng to mffc do ndm bdt vd
tudn thij phdp ludt cua cac DNNVV tai dia phrfdng cdn
nhieu ban che so vdi mdt bdng chung cua Tinh.
Do huydn A Lffdi la vimg cd dieu kien kinh t d - x d
hdi ddc bidt khd khdn, ndn cdc DN khi mdi thdnh ldp deu
drfdc hrfdng chinh sdchrfuddi thue. Cu the Id midn thud
trong 4 ndm dlu tidn va giam 50% sdthudphdi nop trong
9 nam tiep theo, do dd, ty trong thue thu nhaip doanh
nghiep (TNDN) thu dffdc tff cdc DN so vdi tdng sdthu ve
thue TNDN ddu rat tha'p, nam 2019 chi dat 7,14%. Cdc
DN trdn dia ban hien vSn chffa thrfc hidn dung quy dinh
cfia phdp ludt vd vide ndp thue, so' Iffdng DN nd thue vd
sd tien thud'cdn nd dong cao, ty Id nd dpng/sd thud da thu
chie'm ty trong ldn, ndm 2019 Id 56,91% (Bang 1).
Ve kS khai, ngp, quydt todn thue dp d^ng tgi DN

Theo ke't qud khao sdt cua nhdm tdc gia, cd gan
60% DN cam thd'y thuan ddn, de ddng trong ke khai vd
quyd't todn thud. Didu ndy cbo thay, cdc DN thffc hi?n
kd kbai vd quyet toan thud TNDN theo hffdng ddn gidn
hda thu tuc, nhanh chdng vd ddm bdo ddng ludt dinh
hdn so vdi trffdc ddy.
Tuy nliien, trong sd95 DN dffdc dieu tra, chi cd gin
mdt ni3fa so' DN (chie'm 45,26%) cho rang, cbi phi de
DN tudn thu thu tuc hdnh cbinh d mffc thap. Dieu ndy

I D ^ ! hpc Kinh t^ - D^i hgc Hu^
• •= hiiuftn A Lffdi

107


KINH TE NQANH - LANH THO

BANG 1: KET QOA QOAN LY CONG TAC NQP THQE TNDN
TREN DIA BAN H U Y ^ N A LtTdl
^ ^
N a i ^ ^ ^ i i U i ' ' 2018/2017
2019/2018
Chi tifeuv^ thug" TNDN
2017 2018 2019"
+/+/- .
Toni; so DN
165
ISO
0

0
165
15
9.09
T6ng thu ngSn sdch nha
8.718 11.679 15.513 2.961 33,96 3.834 32,83
olidc (trieu dong)
So thue TNDN da thu dUtJC
1.635
830 1.107 (805) (49,24)
277 33,37
ttrieu d6ne>

. %

&

Ti trgng thu^TNDN so v6i
18,75
t6nfis^thu(%)
S^DN nd thu^ (trieu dons)
47
So ti^n thu^ c6n nd dong
318
(triSu d6nEl
Ty If s^ thu^ nd dong/so
19,45
thu^dathu(%)

_

7,H

7.14 (11,64) (62,08)

35

38

(12) (25.53)

727

630

409 128,62

87,59

56,91

0,03

0,42

3

8,57

(97) (13,34)

68,14 350,33 (30,68) (35,03)

BANG 2: TINH HINH KIEM TRA VA TRUY THO THGE TNDN
TREN DIA BAN HQYgN A LtfCfl GIAI DO^N 2017-2019
—t—
•l^i^Hi^HHW^2018/2017
• 2019/2018

Chimn

SSDNkiemlr,,
Iruv thu (trieu ttdnj;)
Xd phat (trieu dong)
'dng (trieu dong)
Ining blnh/cuoc

%0
in^Hmnut
30
0
30
30 ..i.
273
147
420
14

348
270

618
20,6

lil
2A3
990
33

75
123
198
6,6

27,47
83,67
47,14
47,14

^•l-

0
399
(27)
372
12,4

%

J

0
114,66
(10)
60,19
60,19

N g u f l n : Chi c y c Thue huyen A Lt/cli

cho thify, trong qud tnnh thtfc bidn Luat Doanh nghidp
luon gap phai nhffng thdch thffc con tdn tai, nhff: quy
dinh phdp ludt phffc tap, dat ra nhieu yeu ciu, didu
kien... Ngoai ra, mdt sd mffc phi vd Id phi khdng bdp
IJ tao ra chi phi hdnh chinh, chi phi dau tff, pbi va Id
phi cao cho DN, hay quy dinh phdp ludt chffa rd rdng,
khdng khd thi dd tao thdm cbi pbi cd hoi vd chi phi
khdng chinh thffc cbo cac DN. Dieu nay gdy tdn kdm,
cdn trd cdc DN dlu tff. phdt trien.
Bdn canh do, co 69,47% DN ddnh gid cao ve tidn
ich cfia phin mdm, ffhg dung hd trd quyet todn thue.
Didu nay phdn dnh, cdc DN trdn dia ban da dan thanh
thao cdc thao tdc cdng nghd thdng tin khi giao dich.
Cac vffdng mac trong qua trinh kd khai, hodn thien bd
sd quyd't todn thud'khi can ddu dffdc giai ddp cu the, rd
rdng trdn hd thd'ng trffc tuyd'n va dffdc cdn bd thue hd
trd xOf ly nhanh chdng.
Ve thue sudt thud TNDN
Cd 75,79% DN mong mud'n dffdc giam mffc thue
sudt thud TNDN de dch tu vdn va tdi dlu tff md rdng
sdn xu^t, kinh doanh. Didu ndy cho thay, cdc DN trdn
dia bdn mong mudn dffdc giam mffc thue suat de phdt

tridn san xuat, kinh doanh, nang cao kha nang canh
tranh nhmd ldn hdn. Bdn canh dd, vide quy dinh mffc thud suat
gidng nhff cdc DN cd quy md ldn se Id thidt thdi, gay
khd khdn cho DNNVV trong vi^c thffc hidn diing ludt.
Bdn canh dd, phan ldn cdc DN (76,85%) cho rang,
vide chd'p hdnh nghia vu thud se tdt hdn khi thud' suat
dffdc gidm. Mgt khi gdnh ndng vd thud dffdc giam bdt,
cdc DN se day manh boat dong san xudt, kinh doanh,
thffc hien tot hdn nghia vu thud' ciia minh.

Ngoai ra, 71,58% DN cho iing_, cin
cd mffc thud sua't ridng de dffdc ho trd.
Didu nay cho thay, Uidng qua boat ddng
sdn xudt, kinh doanh, D N N W m o n |
mud'n cd mot mffc thud su^t rieng de
dffdc ffu ddn ho trd phdt tridn, nang cao
ndng Itfc canh tranh va dung vdi nguyen
tic tai Ludt Hd trd doanh nghidp nhfi va
vffa, dam bao phu hdp vdi kha ndng ho
trd cua Nhd ntfdc trong tiftig thdi kJ.
vi thu nhgp chiu thud
Ket qua didu tra cua nbdm tac gia cho
thd^y, cd 50,52% DN hieu ro ve phffdng
phap xac dinh doanh thu, chi phi drfdc trff,
khdng drfdc trff dd lam cd sd dnh thud.
Bdn canh dd, cd 54,74% DN cho biet,
ho tbjfy dffdc han che cua quy dinh ve
mdt sd khodn chi pbi dffdc trff.
Ngoai ra, cd 47,36% DN cho ring,

boat ddng kinb doanh cd hidu qua thdng
qua vide DN cd ddng gdp cho ngan sdch
nha ntfdc tdt.
V$ thu nhgp du^c miin thud TNDN
Theo ket qua dieu tra, chi cd 9,47%
DN ddng y vd vide cin thid't md rong
ddi ttfdng dtfdc midn diud, 61,05% DN
khdng ddng y. Cac DN cho rdng, vide md
rdng dd'i ttfdng se ban che ddng Itfc canh
tranh vdi nhau, thay vdo do can quy dinh
dung ddi ttfdng dffdc miln thue de hd trd.
Didu tra cung cho thd^y, cd 57,9% DN
cho bidt, ho dtfdc tao dieu kidn thudn ldi
hdn trong vide tiep can nhffng khoan thu
nhdp dtfdc mien thue. Vi A Ltfdi Id vung
cd dieu kidn dac bidt khd khan, ndn cdc
DN ludn dtfdc htfdng nhidu chinh sach ifti
dai thudn ldi nhdt. Ben canh do, tbdi gian
gin day, cdc DN dan ddp cdn hdn vdi
nhffng khoan thu nhdp dffoc midn thud
nhd diffc hidn ddng ludt
^ Ngodi ra, cd 65,27% DN ddnh gid tdt
vd dnh ffu vidt cua cdc khoan thu nhap
dffdc mien thud do Nha nffdc quy dinh.
Thrfc te, cac DN tren dia ban huydn A
Lrfdi dang drfdc hrfdng mot sd khodn thu
nhap drfdc mien thud cd Hdn quan ddn
boat dong san xua't, kinh doanh, tff dd, da
tdc ddng ngffde den y diffc diffc hien tdt
Ludt Thud thu nhdp doanh nghiep.

Ve kiim tra thud TNDN
Sd lidu dr Chi cue Thue huydn A Ltfdi
cho thd'y, cdc DN tren dia ban huydn A
Lffdi chffa dirfc hidn tdt Lu|t Thud diu
nhdp doanh nghidp. Do vi^c thrfc hidn
nghia vu diud it nhieu se dnh hrfdng den
nhtmg ldi ich vgt chat cua DN, nen cac DN
"cdflnh" lam^sai Idch. hode khong kd khai
nghTa vu thud de n h ^ gidm sd thue thrfc


t^ phai nOp. Cilng vdi d6, mtjc d5 am hieu
phkp lulit v l thue va cac chinh sdch chtfa
cao lam cho cfic h^nh vi vi pham cang
nghiem ttong hdn. Cti thi, theo s6' lieu d
Bang 2, t6ng s^ti^n t h u e T I ^ N phai n6p
sau mot cuOc kiem tra cdc DN ttdn dia ban
tang nhanh qua cdc nam, dac bi6t trSn ca
2 ti6u chi ttuy thu v4 xil phat. NSm 2019,
ttung binh saul cuoc kilm tta rigng vicdc
khoSn thul TNDN, DN phdi n6p 33 tti6u
ding, ttag 60,19% so vdi nam 2018 vd
tang 135,71% so vdi nam 2017.
Con vl vi$c ddm bao viec san xu^t, kinh
doanh khi co m6t cuoc kilm tta vl thul,
kit qud dilu On cho thSy, c6 62,11% DN
ding y cho rang, cong tdc kilm tra khong
ldm anh httSng din hoat ding cfla DN.
Ben canh dd, c6 73,68% DN dong i
phli hdp chat che v6i cd quan thue khi c6

cuOc kiem tta. Dieu ndy cho thay, cdc DN
ttdndiabdnhuyenALirdi
luon chlip hanh
cdc quyet dinh kilm tta cua cd quan thul,
cung cap kip thdi, dly dii, chinh xdc cdc
thSng tin, tdi Ueu li6n (^uan dIh ngi dung
kilm tta khi co ySu cdu hay chd'p hanh
quylt dinh xft ly k i t qud kilm tta thue...
Ngodi ra, co 57,89% DN cho ring,
vi6c chfp hanh lu$t t h u l tit hdn sau mli
culc kilm tta thue. Thttc tl, sau moi lln
dttdc phdt hi$n nhifng dilm cbn ban che,
sai S(3t, cdc DN se IhiJc hi?n Luat T h u l
thu nhap doanh nghiep tit ban, ttdnh cdc
lli da mac phdi ttKdc d l .
Veriphqmphdp
lu^vi
thul'TNDN
Theo dieu tta cia nhim tdc gia, c6 80%
DN xdc dinb thilu doanh Ihu Hnh thul, sai
ni6n do ldm giam s l thue pbdi nop bode
tdng s i dttdc miln, gidm ttong ky. Day la
dilm ban c h l cua hau hit cac DN ttong
qua ttinh thttc bidn va chap banh luat tbu6.
Ding tbdi, c l 56,85% DN thtta nbdn
phai n i p lai tiln sau cuoc kilm tta/doanh
thu ttong tbdi ky kilm tta. B6n canh dl,
c6 61,06% DN ding ^ ndng cao y tbiJc
ttong tinh hlnb flittc Men phap che^chung,
cbofliSfyDN tten dia bdn dan hieu dttdc

ttdeh nhifm vd nghia vii cua minh, dong tbdi, nang cao
y thu'c thi^c bien dting luat thue.
MQT S6 GIAI PHAP
D l ndng cao y thii'c thiJc bidn Ludt Thul thu nh|p
doanh nghiep tai cac D N N W tten dia ban huyen A
Ltfdi, theo nhim tdc gia, ttong tbdi gian tdi, cin thlTc
hidn mit so gidi phap sau:
viphia Nhd nttdc
ThiX nhdt, cin tilp ttic rd sodt, ddn gidn hda cdc thu
tijc hdnh cbinh thue doi vdi D N N W , nhtf: DN sieu
nho chl nip td kbai thue TNDN 1 lln/ndm; td khai thue
TNDN nin dtfdc thilt k l ddn gian hdn...
Thijt hai, cdc chinh sach xa hli nen dttdc thtfc bidn
bang cdc cdng cii kinh t l kbdc de vtfa md rong cd sd
thul, vtfa dam bao tinh ddn gidn nham lao dieu ki$n
ndng cao hidu qua thifc hidn Luat Thul.
Thd ba, ndn dilu chinh gidm thul sud't dli vdi
D N N W . Mdc dil gidm thue suat thue TNDN se din
dd'n giam thu ngan sdch nha ntfdc, nhifng ngtfdc lai, se
giiip kich thich dlu ttf, tdng GDP, dam bao tinh c^nb
tranh cua Vidt Nam vdi khu vtfc vd ttdn t h i gidi.
Tkd tu, ap diang hlnb tbtfc khdu ttif thue dlu ttf dli
vdi DNNVV khi dlu ttt, mua sam tdi sdn co dinh phtic
vu kinh doanh. Dong tbdi, b l sung them quy dinh ve
cdc khodn chi phi dtfcjc ais vd khing dtfiJcttCfkhi xdc
dinh tbu nbap chiu thul.
Thii ndm, tang ctfdng gidm sdt vi$c ttidn thu bdng
each mS ring dp dung ky thuat qudn l-j nii ro vdo qudn
ly thul. Ding tbdi, cin tang ctfdng boat dong kiem

tra tai tru sd cd quan thul, Itfa chpn chinh xdc cdc dli
ttfdng cin thanh tta, kiem tra.
ViphiaDN
MSI Id, cdc DN can chu ding bdn nifa trong viec phan
hli nhitng khd khan, vtfdng mdc ttong vide thtfc tbi phdp
ludt vdi cac cd quan qudn IJ; ding thdi, tich ctfc ddng
gdp, dl xujft giai phdp cbo cd quan qudn ly ttong vide
xay dung, sto dli, b l sung cdc luat hdn quan tdi thud,
hdi quan nhSm ddm bao tinh kha thi, stf cing bdng, minh
bach, dl hieu, de thttc hien cua cdc vdn bdn phdp luat.
' Hai a , cdc DN cin ndng cao Unh ttidn tbu tif nguydn
va ttf chiu ttach nhilm trtfdc phdp lu$t, cung nhtt can
nghiim ttic chap hanh theo cdc quy dinh cua phap luat
thue vd ttf gidc ke kbai, nop thul diing, dd vd kip thdi
vao ngdn sdch nha ntfdc.Q

JEAI L i f u THAM K H A O
. n - h - (7008) Ludt Thue-Ihu nhdp doanh nghidp. s l 14/2008/QH12, ngdy 03/06/2008
2 Qua'c m m l % s^ak
bo'sung m0l si diiu cda IMt Thui Ihu nh^p doanh nghi.p, so
32/2013/QH13, ngay 19/06/2^13
^^, ^, ^_^^ ,go4/2017/QH14, ngdy 12/06/2017
4 ? u t T b & tini 4 S l S ^ » Z l r2020). Bdo cdo tSng k(, cdng tdc ntim 2019 .a tnin Idtai cac

. . Kz>-„i,:s„vu cong tdc Ihue ndm 2020

-]-'

-^:.:^^ y

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