Doanh nghiệp “bớt” hài lòng về thanh tra, kiểm tra thuế?

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Phòng Thương mại và Công nghiệp Việt Nam – VCCI đã phối hợp cùng với Tổng cục Thuế khảo sát đánh giá sự hài lòng của doanh nghiệp với cải cách thủ tục hành chính thuế năm 2019. Kết quả vừa được công bố sáng 18/11.

</p><p style="text-align: justify;">Cụ thể, kết quả cho thấy, trong suốt 5 năm qua (từ 2014 – 2019) những nỗ lực của Bộ Tài chính/Tổng cục Thuế trong thực hiện cải cách, đơn giản hoá chính sách, thủ tục hành chính thuế đã đem lại nhiều lợi ích thiết thực, tiết kiệm thời gian công sức cho doanh nghiệp, được cộng đồng doanh nghiệp ghi nhận và đánh giá khá tốt.</p><p style="text-align: justify;">Kết quả chung đánh giá sự hài lòng của doanh nghiệp năm 2019 là 7,79 điểm, quy ra tỷ lệ % là 78%, tăng 3% so với năm 2016. </p><p style="text-align: justify;">Các chỉ số thành phần trong tương quan so sánh với kết quả năm 2016 có 3 chỉ số tăng điểm, trong đó nội dung quan trọng nhất là chỉ số thành phần “Sự phục vụ của công thức thuế” tăng 1,5 điểm. Hai chỉ số thành phần là “Tiếp cận thông tin” và “Kết quả giải quyết công việc” đều có kết quả tích cực hơn, lần lượt tăng 0,23 điểm và 0,41 điểm so với năm 2016.</p><p style="text-align: justify;"><b>Hai chỉ số thành phần còn lại giảm điểm nhẹ là “Thực hiện thủ tục hành chính thuế” giảm 0,14 điểm và “Thanh tra, kiểm tra thuế” giảm 0,58 điểm so với năm 2016.</b></p><div class="VCSortableInPreviewMode" type="Photo" style=""><div><img src="https://vneconomy.mediacdn.vn/2019/11/18/screen-shot-2019-11-18-at-23225-pm-15740623576461656990288.png" id="img_991d74f0-09d5-11ea-9838-bd3d88fe346f" w="485" h="183" alt="Screen Shot 2019-11-18 at 2" title="Screen Shot 2019-11-18 at 2" rel="lightbox" photoid="991d74f0-09d5-11ea-9838-bd3d88fe346f" type="photo" style="max-width:100%;" data-original="https://vneconomy.mediacdn.vn/2019/11/18/screen-shot-2019-11-18-at-23225-pm-15740623576461656990288.png" width="" height=""/></div></div><p style="text-align: justify;">Mặc dù “Thực hiện thủ tục hành chính thuế” và “Thanh tra, kiểm tra thuế” giảm điểm so với năm 2016 song trong báo cáo mới của VCCI vẫn đưa ra những đánh giá thể hiển nhiều điểm tích cực ở thành phần này.</p><p style="text-align: justify;">Theo đó, khảo sát năm 2019 liệt kê 9 nghĩa vụ thuế (gồm: Thuế giá trị gia tăng, thuế thu nhập doanh nghiệp, thuế thu nhập cá nhân, thuế sử dụng đất, thuế bảo vệ môi trường, thuế tài nguyên, thuế tiêu thụ đặc biệt, thuế xuất khẩu, thuế nhập khẩu) để doanh nghiệp đánh giá mức độ dễ dàng trong quá trình thực hiện. </p><p style="text-align: justify;">Nhìn chung, kết quả phản hồi của doanh nghiệp đánh giá các thủ tục hành chính thuế cơ bản là tương đối dễ hoặc dễ: Như thuế giá trị gia tăng 95%; thuế thu nhập doanh nghiệp 93%; thuế thu nhập cá nhân 87%; thuế sử dụng đất 86%.</p><p style="text-align: justify;">Bên cạnh đó, khảo sát năm 2019 đề nghị các doanh nghiệp đánh giá mức độ dễ dàng khi thực hiện 9 thủ tục hành chính thuế thì có 3 thủ tục hành chính thuế được doanh nghiệp đánh giá là dễ, tương đối dễ cao nhất là: Nộp thuế 98%; Mua, đăng ký, báo cáo sử dụng hoá đơn thuế (94%); Khai thuế, quyết toán thuế (92%). </p><p style="text-align: justify;">Tương tự, ở chỉ số thành phần Thanh tra, kiểm tra thuế, kết quả khảo sát cho thấy, trong những năm qua, ngành thuế luôn có nhiều biện pháp nhằm nâng cao chất lượng công tác thanh tra, kiểm tra thuế, đặc biệt việc thanh tra kiểm tra thuế được thực hiện trên cơ sở đánh giá rủi ro, cơ quan thuế tập trung thanh tra, kiểm tra các doanh nghiệp có dấu hiệu rủi ro cao về thuế.</p><p style="text-align: justify;">Kết quả khảo sát năm 2019 cho thấy, trung bình có 43% doanh nghiệp cho biết có tiếp đón đoàn thanh tra, kiểm tra thuế. Tuy nhiên, xu hướng cho thấy, cũng giống các năm trước, doanh nghiệp có số năm hoạt động càng nhiều hoặc quy mô doanh nghiệp càng lớn thì tỷ lệ bị tranh tra, kiểm tra thuế càng cao. </p><p style="text-align: justify;">Báo cáo cũng cho rằng, việc thực hiện các quy trình thủ tục trong công tác thanh tra kiểm tra thuế được nhìn nhận khá tích cực. </p><p style="text-align: justify;">Cụ thể, các doanh nghiệp cho biết, thời gian kiểm tra, thanh tra thuế đúng với quyết định công bố (94%), doanh nghiệp được giải trình với đoàn kiểm tra, thanh tra thuế về những vấn đề chưa rõ trước khi kết luận kiểm tra, thanh tra được công bố (93%); thái độ cán bộ đúng mực trong các lần làm việc tại doanh nghiệp (90%), hoạt động kiểm tra, thanh tra không cản trở hoạt động bình thường của doanh nghiệp (89%), niên độ kiểm tra, thanh tra không trùng lặp (80%).</p></p></div><div id='jp-relatedposts' class='jp-relatedposts' ><h3 class="jp-relatedposts-headline"><em>Tin Liên Quan</em></h3></div><div 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15:38:00","url":"https:\/\/verus.vn\/tin-tuc\/tai-chinh\/doanh-nghiep-bot-hai-long-ve-thanh-tra-kiem-tra-thue\/83252\/","headline":"Doanh nghi\u1ec7p “b\u1edbt” h\u00e0i l\u00f2ng v\u1ec1 thanh tra, ki\u1ec3m tra thu\u1ebf?","name":"Doanh nghi\u1ec7p “b\u1edbt” h\u00e0i l\u00f2ng v\u1ec1 thanh tra, ki\u1ec3m tra thu\u1ebf?","articleBody":"<br><div data-role=\"content\">\n <p style=\"text-align: justify;\"><b>Ph\u00f2ng Th\u01b0\u01a1ng m\u1ea1i v\u00e0 C\u00f4ng nghi\u1ec7p Vi\u1ec7t Nam - VCCI \u0111\u00e3 ph\u1ed1i h\u1ee3p c\u00f9ng v\u1edbi T\u1ed5ng c\u1ee5c Thu\u1ebf kh\u1ea3o s\u00e1t \u0111\u00e1nh gi\u00e1 s\u1ef1 h\u00e0i l\u00f2ng c\u1ee7a doanh nghi\u1ec7p v\u1edbi c\u1ea3i c\u00e1ch th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh thu\u1ebf n\u0103m 2019. K\u1ebft qu\u1ea3 v\u1eeba \u0111\u01b0\u1ee3c c\u00f4ng b\u1ed1 s\u00e1ng 18\/11.<\/b><\/p><title\/><p style=\"text-align: justify;\">C\u1ee5 th\u1ec3, k\u1ebft qu\u1ea3 cho th\u1ea5y, trong su\u1ed1t 5 n\u0103m qua (t\u1eeb 2014 - 2019) nh\u1eefng n\u1ed7 l\u1ef1c c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh\/T\u1ed5ng c\u1ee5c Thu\u1ebf trong th\u1ef1c hi\u1ec7n c\u1ea3i c\u00e1ch, \u0111\u01a1n gi\u1ea3n ho\u00e1 ch\u00ednh s\u00e1ch, th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh thu\u1ebf \u0111\u00e3 \u0111em l\u1ea1i nhi\u1ec1u l\u1ee3i \u00edch thi\u1ebft th\u1ef1c, ti\u1ebft ki\u1ec7m th\u1eddi gian c\u00f4ng s\u1ee9c cho doanh nghi\u1ec7p, \u0111\u01b0\u1ee3c c\u1ed9ng \u0111\u1ed3ng doanh nghi\u1ec7p ghi nh\u1eadn v\u00e0 \u0111\u00e1nh gi\u00e1 kh\u00e1 t\u1ed1t.<\/p><p style=\"text-align: justify;\">K\u1ebft qu\u1ea3 chung \u0111\u00e1nh gi\u00e1 s\u1ef1 h\u00e0i l\u00f2ng c\u1ee7a doanh nghi\u1ec7p n\u0103m 2019 l\u00e0 7,79 \u0111i\u1ec3m, quy ra t\u1ef7 l\u1ec7 % l\u00e0 78%, t\u0103ng 3% so v\u1edbi n\u0103m 2016.\u00a0<\/p><p style=\"text-align: justify;\">C\u00e1c ch\u1ec9 s\u1ed1 th\u00e0nh ph\u1ea7n trong t\u01b0\u01a1ng quan so s\u00e1nh v\u1edbi k\u1ebft qu\u1ea3 n\u0103m 2016 c\u00f3 3 ch\u1ec9 s\u1ed1 t\u0103ng \u0111i\u1ec3m, trong \u0111\u00f3 n\u1ed9i dung quan tr\u1ecdng nh\u1ea5t l\u00e0 ch\u1ec9 s\u1ed1 th\u00e0nh ph\u1ea7n \"S\u1ef1 ph\u1ee5c v\u1ee5 c\u1ee7a c\u00f4ng th\u1ee9c thu\u1ebf\" t\u0103ng 1,5 \u0111i\u1ec3m. Hai ch\u1ec9 s\u1ed1 th\u00e0nh ph\u1ea7n l\u00e0 \"Ti\u1ebfp c\u1eadn th\u00f4ng tin\" v\u00e0 \"K\u1ebft qu\u1ea3 gi\u1ea3i quy\u1ebft c\u00f4ng vi\u1ec7c\" \u0111\u1ec1u c\u00f3 k\u1ebft qu\u1ea3 t\u00edch c\u1ef1c h\u01a1n, l\u1ea7n l\u01b0\u1ee3t t\u0103ng 0,23 \u0111i\u1ec3m v\u00e0 0,41 \u0111i\u1ec3m so v\u1edbi n\u0103m 2016.<\/p><p style=\"text-align: justify;\"><b>Hai ch\u1ec9 s\u1ed1 th\u00e0nh ph\u1ea7n c\u00f2n l\u1ea1i gi\u1ea3m \u0111i\u1ec3m nh\u1eb9 l\u00e0 \"Th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh thu\u1ebf\" gi\u1ea3m 0,14 \u0111i\u1ec3m v\u00e0 \"Thanh tra, ki\u1ec3m tra thu\u1ebf\" gi\u1ea3m 0,58 \u0111i\u1ec3m so v\u1edbi n\u0103m 2016.<\/b><\/p><div class=\"VCSortableInPreviewMode\" type=\"Photo\" style=\"\"><div><img src=\"https:\/\/vneconomy.mediacdn.vn\/2019\/11\/18\/screen-shot-2019-11-18-at-23225-pm-15740623576461656990288.png\" id=\"img_991d74f0-09d5-11ea-9838-bd3d88fe346f\" w=\"485\" h=\"183\" alt=\"Screen Shot 2019-11-18 at 2\" title=\"Screen Shot 2019-11-18 at 2\" rel=\"lightbox\" photoid=\"991d74f0-09d5-11ea-9838-bd3d88fe346f\" type=\"photo\" style=\"max-width:100%;\" data-original=\"https:\/\/vneconomy.mediacdn.vn\/2019\/11\/18\/screen-shot-2019-11-18-at-23225-pm-15740623576461656990288.png\" width=\"\" height=\"\"\/><\/div><\/div><p style=\"text-align: justify;\">M\u1eb7c d\u00f9 \"Th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh thu\u1ebf\" v\u00e0 \"Thanh tra, ki\u1ec3m tra thu\u1ebf\" gi\u1ea3m \u0111i\u1ec3m so v\u1edbi n\u0103m 2016 song trong b\u00e1o c\u00e1o m\u1edbi c\u1ee7a VCCI v\u1eabn \u0111\u01b0a ra nh\u1eefng \u0111\u00e1nh gi\u00e1 th\u1ec3 hi\u1ec3n nhi\u1ec1u \u0111i\u1ec3m t\u00edch c\u1ef1c \u1edf th\u00e0nh ph\u1ea7n n\u00e0y.<\/p><p style=\"text-align: justify;\">Theo \u0111\u00f3, kh\u1ea3o s\u00e1t n\u0103m 2019 li\u1ec7t k\u00ea 9 ngh\u0129a v\u1ee5 thu\u1ebf (g\u1ed3m: Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng, thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p, thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n, thu\u1ebf s\u1eed d\u1ee5ng \u0111\u1ea5t, thu\u1ebf b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng, thu\u1ebf t\u00e0i nguy\u00ean, thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t, thu\u1ebf xu\u1ea5t kh\u1ea9u, thu\u1ebf nh\u1eadp kh\u1ea9u) \u0111\u1ec3 doanh nghi\u1ec7p \u0111\u00e1nh gi\u00e1 m\u1ee9c \u0111\u1ed9 d\u1ec5 d\u00e0ng trong qu\u00e1 tr\u00ecnh th\u1ef1c hi\u1ec7n.\u00a0<\/p><p style=\"text-align: justify;\">Nh\u00ecn chung, k\u1ebft qu\u1ea3 ph\u1ea3n h\u1ed3i c\u1ee7a doanh nghi\u1ec7p \u0111\u00e1nh gi\u00e1 c\u00e1c th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh thu\u1ebf c\u01a1 b\u1ea3n l\u00e0 t\u01b0\u01a1ng \u0111\u1ed1i d\u1ec5 ho\u1eb7c d\u1ec5: Nh\u01b0 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng 95%; thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p 93%; thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n 87%; thu\u1ebf s\u1eed d\u1ee5ng \u0111\u1ea5t 86%.<\/p><p style=\"text-align: justify;\">B\u00ean c\u1ea1nh \u0111\u00f3, kh\u1ea3o s\u00e1t n\u0103m 2019 \u0111\u1ec1 ngh\u1ecb c\u00e1c doanh nghi\u1ec7p \u0111\u00e1nh gi\u00e1 m\u1ee9c \u0111\u1ed9 d\u1ec5 d\u00e0ng khi th\u1ef1c hi\u1ec7n 9 th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh thu\u1ebf th\u00ec c\u00f3 3 th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh thu\u1ebf \u0111\u01b0\u1ee3c doanh nghi\u1ec7p \u0111\u00e1nh gi\u00e1 l\u00e0 d\u1ec5, t\u01b0\u01a1ng \u0111\u1ed1i d\u1ec5 cao nh\u1ea5t l\u00e0: N\u1ed9p thu\u1ebf 98%; Mua, \u0111\u0103ng k\u00fd, b\u00e1o c\u00e1o s\u1eed d\u1ee5ng ho\u00e1 \u0111\u01a1n thu\u1ebf (94%); Khai thu\u1ebf, quy\u1ebft to\u00e1n thu\u1ebf (92%).\u00a0<\/p><p style=\"text-align: justify;\">T\u01b0\u01a1ng t\u1ef1, \u1edf ch\u1ec9 s\u1ed1 th\u00e0nh ph\u1ea7n Thanh tra, ki\u1ec3m tra thu\u1ebf, k\u1ebft qu\u1ea3 kh\u1ea3o s\u00e1t cho th\u1ea5y, trong nh\u1eefng n\u0103m qua, ng\u00e0nh thu\u1ebf lu\u00f4n c\u00f3 nhi\u1ec1u bi\u1ec7n ph\u00e1p nh\u1eb1m n\u00e2ng cao ch\u1ea5t l\u01b0\u1ee3ng c\u00f4ng t\u00e1c thanh tra, ki\u1ec3m tra thu\u1ebf, \u0111\u1eb7c bi\u1ec7t vi\u1ec7c thanh tra ki\u1ec3m tra thu\u1ebf \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n tr\u00ean c\u01a1 s\u1edf \u0111\u00e1nh gi\u00e1 r\u1ee7i ro, c\u01a1 quan thu\u1ebf t\u1eadp trung thanh tra, ki\u1ec3m tra c\u00e1c doanh nghi\u1ec7p c\u00f3 d\u1ea5u hi\u1ec7u r\u1ee7i ro cao v\u1ec1 thu\u1ebf.<\/p><p style=\"text-align: justify;\">K\u1ebft qu\u1ea3 kh\u1ea3o s\u00e1t n\u0103m 2019 cho th\u1ea5y, trung b\u00ecnh c\u00f3 43% doanh nghi\u1ec7p cho bi\u1ebft c\u00f3 ti\u1ebfp \u0111\u00f3n \u0111o\u00e0n thanh tra, ki\u1ec3m tra thu\u1ebf. Tuy nhi\u00ean, xu h\u01b0\u1edbng cho th\u1ea5y, c\u0169ng gi\u1ed1ng c\u00e1c n\u0103m tr\u01b0\u1edbc, doanh nghi\u1ec7p c\u00f3 s\u1ed1 n\u0103m ho\u1ea1t \u0111\u1ed9ng c\u00e0ng nhi\u1ec1u ho\u1eb7c quy m\u00f4 doanh nghi\u1ec7p c\u00e0ng l\u1edbn th\u00ec t\u1ef7 l\u1ec7 b\u1ecb tranh tra, ki\u1ec3m tra thu\u1ebf c\u00e0ng cao.\u00a0<\/p><p style=\"text-align: justify;\">B\u00e1o c\u00e1o c\u0169ng cho r\u1eb1ng, vi\u1ec7c th\u1ef1c hi\u1ec7n c\u00e1c quy tr\u00ecnh th\u1ee7 t\u1ee5c trong c\u00f4ng t\u00e1c thanh tra ki\u1ec3m tra thu\u1ebf \u0111\u01b0\u1ee3c nh\u00ecn nh\u1eadn kh\u00e1 t\u00edch c\u1ef1c.\u00a0<\/p><p style=\"text-align: justify;\">C\u1ee5 th\u1ec3, c\u00e1c doanh nghi\u1ec7p cho bi\u1ebft, th\u1eddi gian ki\u1ec3m tra, thanh tra thu\u1ebf \u0111\u00fang v\u1edbi quy\u1ebft \u0111\u1ecbnh c\u00f4ng b\u1ed1 (94%), doanh nghi\u1ec7p \u0111\u01b0\u1ee3c gi\u1ea3i tr\u00ecnh v\u1edbi \u0111o\u00e0n ki\u1ec3m tra, thanh tra thu\u1ebf v\u1ec1 nh\u1eefng v\u1ea5n \u0111\u1ec1 ch\u01b0a r\u00f5 tr\u01b0\u1edbc khi k\u1ebft lu\u1eadn ki\u1ec3m tra, thanh tra \u0111\u01b0\u1ee3c c\u00f4ng b\u1ed1 (93%); 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