THỰC TRANG THẤT THU THUẾ GIÁ TRỊ GIA TĂNG

THỰC TRANG THẤT THU THUẾ GIÁ TRỊ GIA TĂNG
2.1,Tình hình thất thu thuế GTGT ở Việt Nam
2.1.1, Các hình thức thất thu thuế GTGT:
a, Thất thu do nợ đọng
  !"
#!$%&#!'()#!*+),
#!-
'./ / 01#2!
34256"$7618)'9:
;1<)=>)?@A?%B-
3CD$"4A'=&$$5$;+)
,!):E)$7<$"5#!$E!2:=FG!H!
IJKJH0)&'#="!L!'.56<)-
3'.;$"1&#!)$&)
M='.N!"#!=IJKJH0"+?$&')$"
+?$&=ON7'P-
b, Thất thu do gian lận thuế:
- Một số dạng trốn thuế:
QR#*'E>S7? TT:4 :;;U)
#4B9<*7;'!5$V$)0
F!)1!$75$V:2!9
)$7$$)#!-
Q / / W'$X$%.:$%)&$
$)0$X!-T)?#*$)5$V;$;
)Y9*'.L#Z#M*NX-
Q[7&;\:)<)X&):E'9E
/ / $;)D7?$)&,-
4)1!2$$)&#)'.,)0
$X:,)'Z;&/ / !0#!-
R#*'E&$$)O:;:]$7^60"
/ / !"#!-

Q_!*!;!GZE9-#!K
!*!;!$X27M'U9)*Z;<)
#!K!*!;!6!>;##!$;B0!
N)NXW')$X-0+"V,I:W5
2+"V'.#$);0'1U9)*Z;:
!;1#Z'))*'.N$;:!"$E!2
`'EN;6-
- Một số hình thức sử dụng hóa đơn bất hợp pháp để gian lận thuế:
$161/ / :;*:NX*0$0
)/ / :5NJ;E/ / $X:a":!"#!
)?&$%-?@];)1!!"61
`#;*:NX"$A)'$AZ;'="
6!M<).'6$0;$AF!NX
'.*+)N5'1!"#!'"Z"
MA;.- ?G'=D
?A?b'7cD'9'!&+)')
*NX:'.#&<?)
QDạng thứ nhất)*"-=Z=&;
*?;*/ / d#!;'`0!;
1ZY;?1!'9@2)'2Z;$7a!;
1-SD2!)!"F'!;*"$
!;1=2Z;Z'X)*0;!9;
1!;!V'X)$7+?$X-
QDạng thứ hai;*Fd#!;Z;#
*'EEM)E2)Z;#;Z!!;!- <
&?061ZY;Z;$7J;*$;
)L>I)!"!$;BKZ;E2
K-T,Z;"0)1!$7);#!&;*
'KZ;:,9*7;'1F!)1!
KF)1!:)$!?NF5$V$):

5$V:!'))*/ / &*+)$7
"J$)U9)*KZ;-
QDạng thứ baG&;*d#!;U
9$)Z;;;);$7MD)e
<)f;*:,=)<)2Z;A?$$56
$0):$0;<)*+)-_.<&?W)
2Z;=W'!"$X2)=-
QDạng thứ tư:&U);*))*6
0$X::);:+?;-
QDạng thứ nămF!)*$:N6$7)Z;;
7M'.;*'EJ$g0$$)/ / J
$g:,)Z;;*L0$$)$X$/ / W
'-
QDạng thứ sáu$Z;;:E'9'1F!);*$;
@%1:$7),@A;$),);*
$7!!;!0-'.$;$)ON,
;AL2$7+)A'1@;*!!;!,<
#?W2Z;F!;*-
- Về hoàn thuế :
Sh;N)F$A
QThứ nhất:&M$:F!!M)Z;#E)$'.
!*N);6!-
QThứ hai:!N)M)J$gZY;F!;
!M')?$:,F!);!'$)ZY!M"-
+Thứ ba:"!M'F?0:);.'F?0
)#E)')U)$g:&6!M)Z;&*'
);"-
QThứ tư:+)?'@WJ$g-
QThứ năm:'.;Z#"+)U)$gJ;F$M*
,$)5;'$)-

QThứ sáu:=;2A?'.D;:'5!@,
F!;)1!>4B`0E'9M*-
2.1.2, Tình hình thất thu thuế GTGT ở Việt Nam:
;E)5MX)'i;!.W
.Z)CF;E)5'5fjkl-[)X
.i;!:;E)5;!9#.
.-?)?:;+)#$CSAm:Ai:ARn
C) '#+)SAo_1)N;!9
;E)5-S;+)$;G)2$%N&
?- )?$"fep+);!9;E)5-
q.):&$%!WNffr#$;j:r#.)7
+)CF;E)5?fpspksfjjt'16$X?
pf3pf3fjjj- !K:0!L!*'.==6:r#G
7+)CFU)O'?ftsphsuppe'.A?&$%!Ne-r#
$)vww?pesphsuppx7+)CF/ / .)?uF
'N16X?pfspfsuppj-
'F?+)2561F/ / :^)&
D6;$0OP95+);5:
$?$J$g:!!WOE;":!!W11
!;!F.)!L!'.$E2&$1#!
;'.;.$'6'.:yPZ&D6
&$0X$N;!9)?==&'
/ / '('b7c<);+"VG<);;
Z#-
5upph5W7;)):$0)#!
61K+?E.>K+?Effhhsr43 SB:61K
*6$):6:6#!- KZ;;<);S9E)!*:
)):$0)'.*hj-ppp#!
;&:Z)M4u-hxu*'E:4'W.f-elh
*'E:4Aux-thl:#;0*uj-ppp#'$"*t-ppp*

$;-r)$+")):$0)FKZZ"!"#!
.- OKZ)!"'$"*e-uflzM:
*f-ttlzM>kk:u{B|
?$"*f-ehuzM>lu:l{B|!&*tt:kz
M>u:l{B- K!A<)O9 :?
>$"f-ehuzM:/ / ?fj-t{:Nuhx:ez:
 4eh:x{:F!;A$"f:k{-r)))$0
)/ / ?uhx:ez:$7!"+;.:K
!A:;;<)O9?;4'()!W?<
'`;+?E<)F'F$;:X&'VN
(#)!&-S;)1!@1&;)
$7^#$;:))*!*;6)
;0"/ / W)'"F!E-R#;!)
'=&$7!AZO/ / '.$7Ey
/&F/ / $7D'<).)'
<)";.$;.-#`}SR):5
A; *!"~5zM'F?5upphG
J"?);'9)Z;)*/ / 5zMT%r
WW'9;?:?LMZF!)7?)?Z7Z;
)*:'.;:<?`SR)-d&u5
uppk'upph'1577SR)9L)'F?;7?
)<?"E)Z`'(9-iW.;
7??b5c'.7?<)- );>u'e3uppkB:;
4 ?1T0R •:?a:41![i*:d"?
E: Wr •' ; A>?1i^ ABS? TTST
> i-SW *B37?bc<)!)*/ / 0$X
$u:fzM-
4!)*/ / $Y9
+;a:#4 SR)))Z;)*-P~
4 J$)*!;1zM- Z=:

4 ;?1: i`SR))Z;)*5z-
& i-SR):$0)efS?:4 '!&!;1ulzM-
S;4 r)5u:kzM:S AuWe:kzM:?a
) Af:ezM:T@) FWu:kzM---T?1}€R
`t4 )<?""7uezM-T?1.F!
i^ AG@}fpz---NW?1T0:)!&
WeuzM-4  8)?1 .d=+)1#
&Wl:ezM-r)$0):fek4 E)Z`SR)
1U9)*<);)1!`0$XW
'&WfhpzM-
d&;)1!b)c'`@bM@c'.
)Ya^.:#4 E)Z`SR)A
$'.)1!b)cX iTSR;`dPSUC-
26$bM@c?:#b&)c?!)*
N)Z•bc@-S;A;
<•6-
;t3uppk:4  W_5[>?1W4*B4 
ATDE>+Fd= <?: i-SW *B!)*/ / 
Wf:ezM- *6'F?:;f'u3uppk:;4 
T%RW?: &RT:?a'd"?ES? TT•
C: i-SW *!)*f:ezM---$J;:#
4 !)*$7$))Z;:Z]$]E)!*
,*+)7)E)!*)9V-[7;Z#$0)!"
2$$J;D4 !)*-CWKE)`
)*=,!"$7)?#5)Z;-S?vA
2[)E)`5$V$)2TT) ;:!2fe:
+F Ad=: iTSR$7$))Z;'(!)*
/ / 4 i* L>?1T0B*U)zM-
KFE<)&`SR):6&)Z;)*
/ / '(!N&!-R#*+)+)'#0JUV

,!$7$$5-_.;V":‚I5zM
/ / $b=JMc,ZEJUVNƒ:
.M]„
.6&)Z;)*/ / <);4 )7
?1:;k3upph€d4`SR)`&S9!!'.
S7)`SR)J;\-)?:S9?0+)
S7)`SR)JKJHJUVkf4 )Z;)*/ / 
&*upzM-
SR)#`}:$?$4 F!0!;0$
E)!*W-$7'=&2*'.D$…9
<*:;Z-
?fp3fu3uppx: *+) S" ;   )S7  ) i-SW *  
?0Z#M*'9;)F;E)5>/ / B_1$0
;AA!E?fl'Eb;c- KFEfl'E
;?61;'9)Z;)*.X.)?-
0=#'9=#..!k_\
AP>fjtt:9 †:_8CB77#;
'z- ?:=#$7:1!G$7:5uppk
AF!4)1!Ai^T"0)Z;)*/ / -
K$+")+;=&#X;fu3uppkuk3l3uppt:A
)e+?0)*>kps+?0:&eB:O#fkp:)&S
9 ?1 †:_8C'.))$$))'
fk-lex:lxt:/ / f-ulk:khh|)$$)E'9Z;)
fx-ppt:flf/ / f-uux:jue- 6+;=5ZE)~
A))*/ / <);7?i* F:RG:•
i;: P*:i)?:T))_10$$)$))'
Y9Z;)*/ / <)4 i^T"Z-
fkp)*<)4 i^T":A`U9ll)
*0J;*'EA5):Z;)F@&
AL'.?a_5 >Pfjhk:9Cv?:•/)BJ

Z;$xh)*'.)JZ;$fl-puf:tlx:A?1
&'/ / f-ppx:pfe:@up)*ZE')1-
K2$)<)A=0Z;)*<)4 i^T":A
);)*$0$$)))''.;Z=p:x{
'Z;)'.;Xf:h{u{)J$)*-
'F?OAX'1Z;)*<)4 i^T")$
X))*W':Z=@$"p:x{)
J$'.ffu:fte-P)$Z;;)*<)4 i^
T":A&!9$'.#& i-TMSR' i-SW
*ON)Z;)*/ / Z;;)1!'
`-
S7?;1D&T?a_5*
>Pfjhf:9+F[: i-SW *B;:?a :
!;-0Z;;)*/ / <)S7?T: 
$'._\ A: WC[)0A))*<)?a_5
SA;S7? )RSA:& i-TMSR')*<)
4  Rv4 P*:S7? TT R4_?a•$$)$
))''.)$$)W'lp-fpt:uup:/ / 
u-klx:uxh-d;$flp)*;)1!'
i-SW *'.)ej-pjt:kft:/ / u-khx:fll-
;)*<)S7? TTT=_\ A
L WC[)6!Z;$xj)*'.)JZ;
$uj-fuu:xle:A?1&'f-jlp:pfk-SN`2
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