Ipi nhung cung d n phai tinh d i n thuc trang hien nay tren d 2 phuang dien: chat lupng dich vu cua d c ngan hang va thdi quen, sd thich, trinh dp cua ngUdi dan cung nhu nhQng tien[r]
Trang 1Thanh tra
M I C H I N H
NGHIEN cOU
• Th.s Nguyen Van Phung
Vu Chinh sdch Thue- Bo Tai chinh
THANH TOAIM QUA NGAN HANG
MDT OUY DINV GOP PHAN LAM MAT DAT DUNG VO CUA "DOANII NGHIEP MA"
Quy dinh diiu kien bdt budc "phdi thitc hien thanh todn qua
ngdn hdng ddi vdi mdi ldn thanh todn hod dan cd tri gid tit 20 trieu
ddng tra len m&i dupfc khdu trd thui ddu vdo" dddi vdo cudc sdng
dugc han nua ndm Tuy nhien, trong bdi cdnh giao dich tiin mat &
Viet Nam cdn khd phd biin nhu hien nay, dd cd khdng it y kien
tranh ludn vi vdn di ndy Nhdm chia se vdi bgn dpc gdn xa, ddng
th&i gdp phdn vdo chuang trinh ddy mgnh cdng tdc tuyen truyin,
phd biin phdp ludt vd cung cdp dich vu mien phi cho ngu&i nop
thui, bdi viit ndy Id nhiing thdng tin cdn thiit, trao ddi vi dgo ly
kinh tivd cdc cdn cd lien quan din quy dinh ndy
THANH toan qua ngan hang la
xu hudng tat yeu cua mdt nen
kinh t l hang hoa, la hien tupng
rat binh thudng cQa mdt nen kinh t l
van minh, lanh manh; day eung la nhu
eau d n thilt, la sy khang dmh vj tri
dang d p , tQ each dang hoang eua
nhung doanh nghiep, doanh nhan
chan ehinh Tai cupe hpi thao do
Phdng Thuong mai va Cdng nghiep
Viet Nam td chdc vao thang 8/2004,
cdng ddng doanh nghiep Viet Nam da
thda nhan : He thd'ng thanh toan qua
ngan hang dua lai nhilu Ipi ich cho tat
ca eae ben tham gia giao djch cung
nhu Ipi ich toan xa hpi: trUde hit dam
bao an toan tai san cho DN, td'c dp
thanh toan nhanh va tilt kiem ehi phi
luu thdng Thay vi phai van chuyen,
cat giy kiem d i m tiln mat (vda mat
thdi gian vda khdng an toan), eae DN
chi d n md tai khoan gQi sd tien nhan
rdi vao ngan hang Hoac khi DN ban
hang thQdng nhd ngan hang thu hd
tien Khi thu dupe tiln ngan hang ghi
cd vao tai khoan tiln gui cua DN va
bao "cd" cho DN NhU vay, d DN ehi
tra cung nhudd'i vdi DN thu hudng d i u
tilt kiem chi phi va an toan tai san
Thanh toan khdng ddng tiln mat cdn
giup cac DN thuan tien trong giao djch
va md rdng pham vi thanh toan Trong
qua trinh mua ban, hang hoa, djch vu
dupc luan chuyin td don vi ban sang
dOn vj mua, ngUpe lai t i l n dupc
chuyen tUdon vj mua sang don vj ban
N l u hai don vj d khac dja phuong, tham chi cac DN trong nUde mua ban hang boa vdi cac DN nUde ngoai thi thanh toan qua ngan hang td ra rat uu
t b l ma DN khdng the khdng tie'p can
Ben canh dd, thanh toan phi tien mat giup DN dap Qng kip thdi nhu d u v l vd'n kinh doanh, dam bao qua trinh san xult va kinh doanh dupc lien tuc
Viee tang nhanh td'c dp thanh toan qua ngan hang, giQp cho DN rut ngan thoi gian iQu thdng do dd rut ngln thdi gian cQa mdt vdng ehu ehuyen vd'n, tang nhanh vdng quay vd'n va nhU vay, vdn it cung se trd thanh nhilu
Ngoai ra, khdng chi DN ed Ipi dupe hudng lai td sd dU tai khoan thanh toan, viee DN thanh toan qua ngan hang cdn mang lai Ipi ich cho d ngan hang Khi tai khoan tiln gQi thanh toan
cd sd dQ nghTa la vd'n tren tai khoan eua DN chUa sQdung de'n, ngan hang tap trung ngudn vdn nhan rdi, huy
ddng de md rdng eho vay va d i u tU
ddi vdi eac DN khac d nhu d u Odi vdi Nha nude va toan xa hpi, thanh toan qua ngan hang eung mang d i n cho nhong Ipi ich to Idn trong viee tilt gilm chi phi cho viec in an, phat hanh, bao quan, td chdc luU thdng tiln mat
Hon ai hit, chinh cpng ddng DN da thda nhan: "Mdt n i n kinh t l phat triln nhanh va manh khdng the thie'u mpt
he thdng thanh toan hien dai va viec
thuc day mdt n i n thanh toan phi tien mat la van d l rat bdc thiet hien nay."
TrUdc ddi hdi cQa thye tiln nen
kinh t l , Thu tudng Chinh phQ da d Quylt dmh sd 291/2006/QO-TT ngay 29/12/2006 phe duyet Oe an thanh toan khdng dung tien mat giai dean
2006 - 2010 va dnh hudng d i n nam
2020 Trong dd Ngan hang Nha nddc Viet Nam, cac Bd, nganh, dja phuong lien quan ed nhiem vu phd'i hpp td chdc trien khai xay dUng va thye hien
6 nhdm de an eac d l an thanh phin
Nhdm de an hoan thien khudn khd phap ly eho boat dpng thanh toan cQa
n i n kinh te dQpc triln khai ngay, cac nhdm d l an dupc trien khai tU nam
2007 gdm: thanh toan khong ddng tiln mat trong khu vUc cdng, khu vye doanh nghiep, khu vye dan cU, nhdm
de an phat trien eae he thd'ng thanh toan va d l an hd trp thanh toan khong dung tien mat Cd the ndi, dd'i vdi cac nude thi thanh toan qua ngan hang la viee rat binh thudng nhUng vdi ehung
ta viec trien khai ddi hdi phai khan tnj'Ong va kien quylt
VUa qua, khi xem xet d l thdng qua dy thao Luat Thue GTGT, Qud'c hdi da can nhae rat ky npi dung quy dinh dieu kien de dupe hoan thue, dupe kha'u tar t h u l GTGT dau vao la phai thuc hien thanh toan qua ngan hang Cd tinh d i n thyc tien lau nay quen vdi viec thanh toan blng tiln mat cung nhu thye tien eua thj trudng, quy dnh nay d n d budc qua dp, theo dd mdc tiln 20 trieu ddng dupe ap dung trong thPi gian d i u De tranh sy hieu lam hoac tao ra nhCrng eude tranh luan khdng d n thilt, tao sy thd'ng nhat cao trong chi dao va td chdc thye thi luat, ngoai nhQng thdng tin ma cpng ddng
DN hilu rd nhU da neu d phan tren, mdt sd diem xin dupc trao ddi thing than dudi day:
ThU nhat, theo quy dnh eua Bd
Luat Dan sy 2005 cung nhQ tap quan
So 86 (Thiing 8-2009)
Trang 2Thanh tra
M I C H I N H
thuong mai thi mpi doanh nghiep, td chdc hay ca nhan d
the thanh toan tiln mua ban hang boa, djch vu bang bat cd
hinh thyc nao Thanh toan bang tiln mat hay eae d n g eu
thanh toan khac nhu ehuyen khoan, sec, uy nhiem chi, bu
trtr d n g np, thanh toan cham tra, dng tnidc thanh toan sau,
hang ddi hang, Nha nddc hoan toan khdng ean thiep
Viee mua hang boa cua ndng dan, cua nhung ngUdi khdng
kinh doanh, khdng cd tai khoan ngan hang thi viec tra bang
tiln mat la dilu duong nhien, khdng anh hudng gi, DN cd
day du quyin de thyc hien va phap luat cQa chung ta khdng
cam hp Luat T h u l GTGT sd i3/2008/QH12 ngay
03/6/2008 cung khdng d m DN tra tien mat nhung viee
khau trU thul, hoan t h u l GTGT d i u vao chinh la viec lay
lai tien t h u l ty Nha nUde, vi vay d n phai d quy djnh v l
d i u kien rang budc nham bao dam giao djeh dd la d that,
sd tiln t h u l d n lay lai trUdc dd da thyc nop vao ngan saeh
Vdi vai trd trung gian cQa ngan hang trong quan he thanh
toan, chQng ty thanh toan qua ngan hang se la blng chdng
xae thyc giao djeh thuong mai giUa ngUdi ban va ngUdi mua
la cd thye Cd the ndi, bai hpe xuang mau tU nhUng vu gian
lan tiln hoan t h u l GTGT trong nhong nam qua, nhong ndi
"oan nghiet" khi DN bj xuat toan cae hoa dOn GTGT d ma
sd t h u l cQa "DN ma, DN bd trd'n" da khiln cdng ddng DN
ddi hdi Nha node d n sd dung bien phap thanh toan qua
ngan hang de bao ve DN lam an chan chinh
ThU hai, cae ddi tac cua DN la nhong cO quan nha
node, don vj sy nghiep, td chyc cua Dang, doan the: khi dope
d p phat kinh phi de boat ddng hoac dope Nha nUdc cho co
c h l d l boat dpng ty trang trai thi hp phai tra tiln qua ngan
hang, qua kho bac vi dd la tien cua ngan sach hoac d dupc
do CO c h l cua Nha nUdc Bp Tai chinh, co quan Thue khdng
kilm seat chi tieu cua eae ddi tae nay nhung chu tai khoan,
Thu tmdng don vj thu hudng ngan sach, Thu tn/dng don vj
sy nghiep ty ebd tai chinh mdi chinh la nhdng ngUdi chju
trach nhiem eao nhat trong viec giam sat tai chinh tai don vi
minh Nhd viec thanh toan qua ngan hang, co quan Kho bac,
ngan hang phuc vu DN ddi tae se kiem soat hoac gidp eho
Thu tnj'dng cac don vj tren chdng minh ngudn lyc tai chinh
thyc t l da ehi, chi dung vdi hoa don, chdng td mdt each
khach quan, minh bach va that sy dang hoang Tdi day, theo
O l an thanh toan khdng ddng tiln mat thi cac ddi tupng nay
khdng t b l khdng thye hien bdi vi hp sd dung ngudn lUc cua
Nha nude, tien cQa hp chi tieu la tiln thue cQa dan
ThCrba, ddi vdi cae DN thi eung d nhilu dilm tuong
tu nhu vay, da la DN thi khdng the khdng ed tai khoan ngan
hang (thyc te hien nay nhilu DN dang md nhilu tai khoan
tai cac ngan hang khac nhau) Sd hieu tai khoan ngan
hang, ma sd t h u l la nhung thdng tin ma DN da cdng khai
vdi ngudi ban, ngudi mua, dang tin quang ba, ky k i t hpp
ddng rdi Bdi vay, viec chuyen tien qua ngan hang d sao
dau, vda tilt kiem, vya an toan, vya minh bach, tai sao
ngudi ta lai phan ung? Khi thye te d mua, cd ban, d tra
tien that, tra tiln qua ngan hang, tien Ipi t b l tai sao DN
khdng mud'n? Thyc ra eac DN lam an chan chinh rat mud'n
lam viec nay nhung van de a chd khdng it d n bd quan ly,
thda hanh nhung cdng viec eu the d DN chua theo kjp each
hanh xd minh bach Thanh toan bang tiln mat d l mang lai
cho ca nhan d tutudng tmc Ipi cd hdi lam an theo each "lai qua", hoac "gui gia" nen viec hp neu y kiln trai chilu cung
la d i l u d l hieu
ThCrtu, viec thanh toan qua ngan hang dung la rat tien
Ipi nhung cung d n phai tinh d i n thuc trang hien nay tren
d 2 phuang dien: chat lupng dich vu cua d c ngan hang
va thdi quen, sd thich, trinh dp cua ngUdi dan cung nhu nhQng tien Ipi, co hdi ha'p d i n dpng ca d nhan ma viec thanh toan bang tiln mat mang den cho nhung "ngudi trong cudc" Odi vdi he thd'ng ngan hang, quy dnh neu tren d tac ddng dang ke tao cO hdi cho d c ngan hang phat trien cac djch vu gia tang, gdp phan vao viec thay ddi d u tmc cac ngudn thu nhap, tang hieu qua kinh doanh Vi vay, ddi hdi
d c ngan hang phai d gang nang cao chat lupng djeh vu, thay ddi tinh than, thai dp lam viec cua nhan vien de phuc
vu doanh nghiep td't hon Ngoai ra, cung vdi hinh thdc truyen thd'ng la chuyen tien qua tai khoan DN md tai ngan hang, co quan ban hanh van ban phap luat cung da tiep can dupc vdi thyc tiln de d d c quy dnh phu hpp Tai Thdng tU hudng d i n sd 129/2008/TT-BTC ngay 26/12/2008 cua Bd Tai chinh da quy dinh nhilu hinh thdc thanh toan dupc coi nhU thanh toan qua ngan hang, dii
d i u kien dupc k h i u trtf, hoan thue GTGT (thanh toan bu trtr hang hoa, bd trO cdng np, thanh toan uy quyin eho Ben thd 3 va mdt sd trUdng hpp cu the khac.)
ThCr nam, tinh xac thuc, khach quan cua chdhg td
thanh toan qua ngan hang da dupc kiem nghiem trong thUc thi Luat Thue GTGT hon chuc nam vUa qua: Quy dnh bat budc tiln ban hang phai dupc thanh toan qua ngan hang
mdi dugc khau trO/hoan thue dd'i vdi xuat khau Vi vay, nay
md rpng dien ap dung quy dinh nay dd'i vdi d c giao djch trong ndi dja mdt mat dap Qng dupc yeu d u khdng phan biet dd'i xd cQa Hiep djnh gia nhap WTO, mat khac da ed
CO sd thyc tiln bao dam tinh kha thi Mdt vu gian lan thue den hinh gan day da khang dinh rd: Ne'u nhO d dupe nhQng sao ke ngan hang minh chdng cho viec thdc te ed mua hang de thOc xua't khau thi mdt vj giam ddc DN da khdng phai di tu nhU "nguyen vpng" cua dng ta Rd rang la, quy djnh thanh toan qua ngan hang cho phep d DN lam
an chan chinh va co quan nha nUde loai bd dupe hanh vi
sd dung boa don eua "DN ma" de hpp thdc hoa ngudn gde dau vao, khai khd'ng chi phi, Vdi y nghTa dd, quy dnh dieu kien b i t budc thanh toan qua ngan hang mdi ddpc khau trtr/hoan thue GTGT d i u vao chae chan se gdp phan vao viec lam mat d manh dat dung vd cua "DN ma" va giam thieu rdi re cho sd ddng cac DN lam an chan chinh Tren giac dp thanh tra, kiem tra boat ddng tai chinh cQa DN, CO quan T h u l cung n h u d c eo quan giam satthUc thi phap luat se bdt d dupc mpt khd'i lupng d n g viee Idn do khdng d n phai thyc hien ddi chieu boa don Giam bdt thdi gian thyc hien mdi cudc thanh tra, kiem tra cung la Ipi ich thilt thyc do quy djnh thanh toan qua ngan hang mang lai cho dat nudc, d DN va co quan quan ly nha nUdc d i u co
CO hdi giam thieu chi phi quan ly va chi phi tuan thu Chinh
vi vay, quy dinh nay d n dupc nhan thUc d l y du va tuyen truyin phd biln rdng rai de'n cpng ddng doanh nghiep va
d c td chdc, ca nhan trong xa hpi cua chung ta.a
So 86 (Thang 8-2009)