The Ministry of Finance has set a requirement that in the year of tax year, the tax industry has to inspect and check at least 2016% of the enterprises subject to tax administration. The target is to increase revenue through inspection and examination on VND28 billion, and to remit to the State budget over VND 800 billion.
In particular, the tax agency focused on inspecting and examining enterprises with signs of high risks, enterprises with large VAT refund dossiers, transfer pricing enterprises, e-commerce businesses ...
By the end of the first quarter of 2016, the entire taxation sector has inspected and examined 6.510 enterprises, reaching 7,26% of the 2016 inspection plan (89.650 enterprises plan). Accordingly, the total tax revenue increased through bars and inspections reached 1.629 billion VND, equaling 98,1% compared to the same period in 2015. Of which, the arrears were 893,18 billion VND, the retrospective collection was 167,85 billion VND. VND and fine is 548,92 billion. In addition, the tax amount adjusted to increase revenue through inspection at the tax office is 19,37 billion dong, loss is nearly 3 trillion dong, deduction is nearly 150 billion dong.
Previously, answering the press, Director of the Tax Administration Department of the Large Enterprise - General Department of Taxation, Nguyen Van Phung, said that the Tax Department is currently implementing measures to avoid tax losses; focusing on preventing cases of investors taking advantage of preferential tax policies such as preferential tax rate of VND 200 per year in tax year, tax exemption for years, tax reduction in next year…, after the preferential period, the prize can withdraw investment capital.
In fact, there are many doubts about two cases of foreign-invested retail companies in Vietnam, Metro and BigC, after a long time of doing business in Vietnam, continuously making losses to avoid fulfilling their obligations. pay taxes. However, according to Mr. Nguyen Van Phung, it is necessary to clarify the problem because there are foreign-invested enterprises doing business with 2 part: Part of that enterprise itself is a legal entity operating in Vietnam. and the second part is the owner, the real boss of these businesses.
For retail businesses like Metro or BigC, if the business entity itself is having a loss, the loss can be transferred to the following years. And to answer the question of whether businesses are losing money but their "boss" is still able to sell with a huge profit, do we collect taxes? Mr. Nguyen Van Phung affirmed: “Of course we must have many measures to collect taxes with these owners. For example, the boss of Metro sells Metro facilities in Vietnam and earns income, we have to collect tax ”.
Therefore, according to Mr. Nguyen Van Phung, all activities related to capital transfer are directly and indirectly related to intellectual property, trade, trademark and trading rights, in the case of Metro or coming here. As BigC, will involve trading rights, the Tax Office will still get tax even if this business is lost.
In the plan of the remaining months of the year of the year, the tax branch will concentrate its forces to conduct inspection of big enterprises capable of having a large amount of revenue concentrated on the budget; Continuing to inspect and inspect transfer pricing enterprises, e-commerce enterprises and enterprises showing signs of high risk of VAT refund ...
To achieve this goal, especially to prevent the transfer of prices, the tax agency is focusing on building a database of associated transactions, on the profitability of independent trading enterprises of some sectors , areas with associated transactions, transfer prices. Accordingly, performing functional analysis, value chain analysis created from functions, analyzing transactions with associated parties, analyzing value chains created by affiliates, analyzing the situation finance determines the contents and risk items from the associated transaction activities from which the inspection decision is issued at the enterprise.
At the same time, improving capacity and supplementing resources for inspection, such as: Organizing, arranging and early adding human resources for inspection, at least about 35% of the total number of staff. Ministry of civil servants of the unit. Implement, train, train, exchange tax inspection skills to improve capacity and skills for civil servants working in tax inspection and examination in detecting methods, tricks and acts of wrongdoing New fraud ensures that it meets the assigned task requirements. Pay special attention to skills of inspecting and examining taxpayers operating in information technology, e-commerce and transfer price inspection; Deploying the examination of knowledge and skills of inspection, tax examination for civil servants working in inspection, examination ...
Source: www.baohaiquan.vn
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