TONG CUC THUE c u e THUE TINH LANG SON

CONG HO A XA HOl CHU NGHIA VIET NAM P qc lap - Tu- do - Hanh phuc

Lang San, n gay 2d thdngdzndm 2020S6: ^ /BC- CT

BAO CAOCong tac quan ly thue tai nguyen, phi BVMT va viro’ng mac thu phi BVMT

doi voi cac cong trinh XDCB thuoc nguon von NSNN tren dia ban

Kinh gu*i: Uy ban nhan dan tinh Lang Son

Trong thdi gian vua qua Cue Thue da tich cue, tang cudng quan ly thue Tair r

nguyen, Phi BVMT doi voi hoat dong khai thac khoang san. Doi vdi cac cong trinh XDCB thuoc nguon von NSNN co san gat tao mat bang, Cue Thue da phoi hop vai cac so, ban, nganh la Chu dau tu cung cap thong tin khoi luong dat khai thac va thong bao, yeu cau cac doanh nghiep thi cong, khai thac dat ke khai, nop thue tai nguyen, phi BVMT theo quy dinh. Tuy nhien trong qua trinh trien khai thue hien

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phat sinh vudng mac, Cue Thue bao cao va xin y kien UBND tinh cu the nhu sau:

I. Ve can cir phap lyr r

1. Doi voi Thue tai nguyen

Can cu quy djnh tai Dieu 3; Khoan 5, Dieu 10 Thong tu 152/2015/TT-BTC ngay 02/10/2015 cua Bo Tai chinh:

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Dieu 3. Ngu ffi nop thue

“ Nguai nop thue tai nguyen la to chitc, ca nhan khai thac tai nguyen.... "

“Dieu 10. Mien thue tai nguyen

Cac truang hop duac mien thue tai nguyen theo quy dinh tai Dieu 9 Luatr \ r \

thue tai nguyen va Dieu 6, Nghi dinh so 50/2010/ND-CP, bao gdm:

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5. Mien thue tai nguyen doi voi dat do to chuc, ca nhan duqc giao, duac thue khai thac va su dung tai cho tren dien tich dat duac giao, duqc thue; dat khai thac de san lap, xdy dung cong trinh an ninh, quan su, de dieu.

Dat khai thac va su dung tai cho duqc mien thue tai diem nay bao gdm ca cat, da, soi co Ian trong dat nhung khdng xac dinh duqc cu the tirng chat va duqc su dung a dang tho de san lap, xdy dung cong trinh; Truang hap van chuyen di noi khac de sir dung hoac ban thi phai nop thue tai nguyen theo quy dinh. ”....

Nhu vay, hoat dong khai thac, san lap dat cua cac to chuc, ca nhan neu luong dat da san lap duqc su dung tai cho thi thuoc truang hap duqc mien Thue tai nguyen. cac don vi phai lap ho sa de nghi xin mien thue gui cho Ca quan thue true tiep quan ly

theo quy dinh tai Diem c, Khoan 3, Dieu 46 Thong tir 156/2013/TT-BTC ngay 06/11/2013 cua Bo Tai chinh hirong dan thi hanh mot so dieu cua Luat Quan ly thue;Luat sua doi, bo sung mot so dieu cua Luat Quan ly thue va Nghi dinh so 83/2013/ND-CP ngay 22/7/2013 cua Chinh phu. Neu dat da san lap van chuyen di noi khac thi phai ke khai, tinh va nop thue tai nguyen theo quy dinh.

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2. Doi v&i Phi bao ve moi trudng\ r r

Ve doi tuong chiu phi, doi tuong ap dung va truong hop khong phai nop phi quy dinh tai Khoan 2, Dieu 1; Dieu 2; Khoan 7, Dieu 5 Nghi dinh 164/2016/ND-CP

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ngay 24/12/2016 Nghi dinh ve phi BVMT doi voi khai thac khoang san:> \ f

“Dieu 1. Pham vi dieu chinh va doi tuong chiu phir r

...2. Doi tuong chiu phi bao ve moi trudng doi voi khai thac khoang san theo quy dinh tai Nghi dinh nay la boat dong khai thac dau tho, khi thien nhien, khi than, khoang san kim loai va khoang san khong kim loai. ”

“Dieu 2. Doi tuong dp dung

Nghi dinh nay dp dung doi voi cac to chirc, ca nhan boat dong khai thac khoang san, cac co quan nha nude va to chuc, ca nhan lien quan trong viec quan

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ly, thu phi bao ve moi trudng doi voi khai thac khoang san. ”

“Dieu 5. Phuong phap tinh phi

7. Trudng hop to chuc, ca nhan khai thac khoang san lam vat lieu xay dimg thong thudng trong dien tich dat d thuoc quyen sir dung dat cua ho gia dinh, ca nhan de xay dung cac cong trinh cua ho gia dinh, ca nhan trong dien tich do va trudng hop dat, da khai thac de san lap, xay dung cong trinh an ninh, quan su,

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phdng chong thien tai, khac phuc, giam nhe thien tai thi khong phai nop phi bao ve moi trudng doi voi khai thac khoang san do. ”

Can cur cac quy dinh neu tren, thi hoat dong khai thac, san lap dat cua cac to churc, ca nhan co phat sinh hoat dong san lap dat tao mat bang dir an, xay dirng dubng, cau,.. khi nhan thau thi cong cac cong trinh phai ke khai va nop phi BVMT.

3. Quy dinh khoan phi, le phi trong dir toan xay dung

Khoan thue tai nguyen, phi, le phi dugc tinh trong noi dung dir toan xay dung cong trinh quy dinh tai khoan 5, dieu 7 Thong tu so 06/2016/TT-BXD ngay 10/3/2016 cua Bo Xay dung huong dan xac dinh va quan ly chi phi dau tu xay dung:

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“ Dieu 7. Noi dung du toan xay dung cong trinh

5. Chi phi khac trong du toan xay dung cong trinh gom cac Khoan Muc chi■> \

phi nhu quy dinh tai Diem c Khoan 1 Dieu 3 cua Thong tu nay. ..

Diem c, khoan 1, Dieu 3, Thong tu so 06/2016/TT-BXD:

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“ c) Chi phi khdc cte thuc hien cac cong viec gdm:

- Nghien cuu khoa hoc cong nghe lien quan den du an; von lieu dong ban dau doi voi cac die an dau tu xay dieng nham Muc dich kinh doanh, lai vay trong thoi gian xay dieng; chi phi cho qua trinh chay thie khong tai va co tai theo quy trinh cong nghe truoc khi ban giao (trie gia tri san pham thu hoi dupe);

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- Cac Khoan thue tai nguyen, phi va le phi theo quy dinh;

- Hang Muc chung gdm cac Khoan Muc chi phi tai Diem a Khoan 5 Dieu 7 Thong tie nay;

Can cu quy dinh tren cac khoan thue tai nguyen, phi va le phi (phi BVMT) dupe xac djnh trong dir toan xay dung cong trinh.

II. Thuc te trien khai

1. Ket qua thuc hien

Qua cong tac don doc, hubng dan ke khai: ngubi nop thue da tir ke khai va nop NSNN so tien 12.919,4 trieu dong (trong do thue tai nguyen la 6.518,7 trieu dong, phi BVMT la 6.400,6 trieu dong). Thuc hien mien giam so thue tai nguyen theo quy dinh la 2.298,5 trieu dong. Cu the: Cong ty CP Kim Bat, Cong ty Cong tv Co phan quoc te Lang Co phan da mai Hai Duong- Chi nhanh hat mai Tan My; Cong ty TNHH san xuat 6 to DRAGON Mien Bac Viet Nam, Cty CP DV van tai quoc te Viet Trung, Cty CP Dau tu va TM Thanh Phat, Cty TNHH Nhat Tien. Cty CP Mo da moi truong PT, Cty TNHH Khai thac mo Huyen Son...

Qua cong tac thanh tra, kiem tra thue: da phat hien kien nghi xur ly truy thu tren 2.655,1 trieu dong tien phi BVMT doi voi cac DN co hoat dong thi cong san lap dat tren d(a ban, cu the: Truy thu doi voi Cty CP SX va XNK Dat Phat so tien 824.889.900,d (DN da thuc hien nop NSNN); Cty TNHH MTV thuong mai Viet Qu6c s6 tien 471.559.500,d (DN da thuc hien nop NSNN); Cong ty TNHH MTV Nga Phong so tien 439.693.504,d (Cong ty chua nop do chua dupe Chu dau tu bo sung dir toan cong trinh doi voi khoan phi BVMT phat sinh); Cong ty TNHH XD

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Phuc Son so tien phi BVMT phai nop doi voi khoi lupng dat san lap cong trinh Duong giao thong khu phi thue quan la 250.600.000,d; Cong ty co phan Truong Anso tien phi BVMT doi voi cac cong trinh co ban phat sinh hoat dong san lap dat la

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1.155.348.800,d (DN bao cao chua dupe chu dau tu ghi nhan vao du toan cong trinh, nen chua thuc hien ke khai va nop NSNN); Cong ty TNHH Ha Son dang

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thuc hien Thanh tra, so phi BVMT doi voi hoat dong san lap dat khi thi cong cac cong trinh uoc khoang tren 2 ty dong.

2. Kho khan, vu&ng mac

Thuc te thoi gian qua cac doanh nghiep thi cong, thuc hien cac Du an, cong trinh thuoc nguon von NSNN khong tu giac ke khai, nop phi BVMT phat sinh vao NSNN nhu: Cong ty co phan Truong An (thi cong cac cong trinh: dir an Di dan lap

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ban mbi giap bien Na Khoang, xa Tam Gia, huyen Loc Binh; Cong trinh duong giao thong khu phi thue quan (giai doan 1); Cong trinh xay dung cau Pac Luong, huyen Trang Dinh: Cong trinh dirong Hoi Hoan - Nam La huyen Van Lang; Cong trinh duong trang tarn cac xa Xuan Duong - Ai Quoc huyen Loc Binh va xa Thai Binh huyen Dinh Lap), Cong ty TNHH XD Phuc Son (thi cong dir an Dirong giao thong khu phi thue quan (giai doan 1)), Cong ty TNHH MTV Nga Phong (thi cong

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dir an Duong phuc vu xuat nhap khau, dau noi tir cua khau Tan Thanh vbi khu kiem soat Kha Phong - Trang quoc), Cong ty co phan xay dirng Thanh Son (thi cong cong trinh KBNN huyen Binh Gia), Cong ty co phan My Son (thi cong du an Duong phuc vu xuat nhap khau, dau noi tu cua khau Tan Thanh vbi khu kiem soat Kha Phong - Trang quoc), Cong ty TNHH Ha Son (thi cong xay dung cong trinh Benh vien y hoc co truyen tinh Lang Son, Cong trinh di dan lap ban mbi giap bien Nam Xa - huyen Trang dinh, Cong trinh duong Tan Yen - Trang Dinh, ...),...Ngoai ra con nhieu doanh nghiep hoat dong xay dung co ban tren dja ban trien khai cac

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goi thau san, gat, thi cong cac cong trinh xay dirng, lam duong, san lap tao mat bang xay dung co phat sinh so phi BVMT phai nop ngan sach, nhung cac doanh nghiep chua tu giac ke khai va nop NSNN theo quy dinh.

Khi co quan thue phoi hop lay thong tin, chu dau tu cung cap so lieu dat san gat tao mat bang thi cong cong trinh, du an. Cue Thue da mbi cac doanh nghiep la nha thau thi cong den lam viec va yeu cau ke khai, nop phi BVMT cac doanh nghiep nay deu co y kien la trong du toan cong trinh chua co, chua tinh khoan phi BVMT. Cac doanh nghiep nay co cong van giai trinh ve viec chua ke khai thue tai nguyen, phi BVMT: Cong van so 11/CV-NP ngay 29/8/2019 cua Cong ty TNHH MTV Nga Phong, Cong van so 12/2019/HS-CV ngay 26/8/2019 cua Cong ty TNHH Ha Son,....

Qua cong tac thanh tra, kiem tra da xac dinh so phi BVMT truy thu phai nop cua cac cong trinh, dir an co phat sinh phi BVMT nhung cac doanh nghiep nay den nay chua nop vao NSNN (Cong ty TNHH XD Phuc Son so tien phi BVMT phai nop doi vbi khoi luong dat san lap cong trinh Duong giao thong khu phi thue quan la 250.600.000,d; Cong ty co phan Truong An so tien phi BVMT doi vbi cac cong trinh co ban phat sinh hoat dong san lap dat la 1.155.348.800,d (cong trinh: Di dan lap ban mbi giap bien Na Khoang xa Tam Gia, huyen Loc Binh: 149.685.873,d; Cong trinh duong giao thong khu phi thue quan (giai doan 1): 891.076.314,d; Cong trinh duong trang tarn cac xa Xuan Duong - Ai Quoc huyen Loc Binh va xa ThaiBinh huyen Dinh Lap: 82.943.360,d,.... ; Cong ty TNHH MTV Nga Phong so tien439.693.504,d); Cong ty TNHH Ha Son dang thue hien Thanh tra, so phi BVMT doi vbi hoat dong san lap dat khi thi cong cac cong trinh ubc khoang tren 2 ty dong (cong trinh Benh vien y hoc co truyen tinh Lang Son ubc tren 100 trieu dong, Cong trinh di dan lap ban mbi giap bien Nam Xa - huyen Trang dinh ubc tren 300 trieu dong, Cong trinh duong Tan Yen - Trang Dinh ubc tren 1 ty dong, ...). Trong do Cong ty Cong ty TNHH MTV Nga Phong co ho so de nghi khong tinh tien cham nop, chu dau tu la Ban quan ly khu Kinh te cua khau Dong Dang - Lang Son xac nhan chua thanh toan doi vbi cong trinh Dirong phuc vu xuat nhap khau, dau noi tir cua khau Tan Thanh vbi khu kiem soat Kha Phong - Trang quoc.

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3. Y kien cac nganh

Be nam ro han viec phan anh cua cac doanh nghiep ve khoan thue tai nguyen va phi BVMT chua dugc chu dau tir tinh vao dir toan cong trinh, Cue Thue da gui cong van so 972/CT-TTKT ngay 08/9/2020 tai Sd Xay dung, de tham khao y kien ve viec tinh cac khoan thue, phi, le phi trong dir toan va viec dieu chinh, bo sung dir toan cong trinh.

Ngay 27/10/2020, Cue Thue nhan dugc cong van phuc dap so 1491/SXD- QLXD, So Xay dung da khang dinh thue tai nguyen, phi va le phi theo quy dinh dugc tinh vao khoan muc “chi phi khac” trong du toan xay dung cong trinh. Viec phe duyet, dieu chinh du toan cong trinh, dieu chinh gia goi thau thi cong xay dung cung da dugc quy dinh cu the tai cac van ban ve dau tu xay dung va cac van ban hudng dan thi hanh. Sd Xay dung de nghj Cue Thue can cu vao quy djnh cua phap luat de thu thue, phi va le phi theo quy dinh (ban photo cong van so 1491/SXD- QLXD ngay 27/10/2020 gui kern).

III. De xuat, kien nghi

Thue Tai nguyen. Phi BVMT la mot nguon thu tiem nang, gop phan tang thu. tao nguon chi dang ke hang nam cho NSNN tinh. Tir nhirng vudng mac ton tai neu tren, de dam bao thue hien dung chinh sach thu phi BVMT, tang nguon thu. chi hang nam cho NSNN, Cue Thue xin bao cao va de xuat UBND tinh mot so noi dung cu the nhu sau:

1. Chi dao cac Sd, Nganh tren dia ban trong qua trinh thue hien chuc nang, nhiem vu cua minh phoi hgp vdi Co quan Thue tuyen truyen, pho bien cac chinh sach ve thue, phi, le phi. Don doc, nhac nhd cac nha thau thi cong thue hien day du cac nghTa vu ve thue, phi, le phi vdi NSNN.

2. Cac chu dau tu, cac co quan tham dinh khi lap va tham dinh du toan cong trinh phai tinh day du cac khoan chi phi, thue, phi, le phi theo quy dinh cua chinh sach thue va chinh sach ve quan ly chi phi dau tu xay dung.

3. Boi vdi khoan phi BVMT phai nop cua cac dir an, cong trinh tir nam 2020 trd ve trude, Cue Thue de xuat, xin y kien UBND tinh theo 2 phuang an sau:

- Phuang an 1: Do chua xac dinh khoan phi BVMT trong du toan cac du an, cong trinh thuoc nguon von NSNN nen khong thu khoan phi nay.

+ Uu diem: De xu ly cac ton tai. Cac nha thau mong muon phuang an nay.

+ Nhugc diem: Chua thue hien dung chinh sach thue va chinh sach ve quan ly chi phi dau tu xay dung.

- Phuang an 2: Cac Sd, Nganh, Ban quan ly cac du an (Chu dau tu) ra soat. tinh toan bo sung khoan thue phi BVMT doi vdi sd lugng dat dao dap thue te phat sinh theo tirng nha thau, tirng du an bao cao UBND tinh va giri Sd Tai chinh de tong hgp. Sd Tai chinh can cir bao cao cua chu dau tu thue hien cap bo sung i on khoan phi BVMT phai nop cua cac cong trinh, dir an. Dong thdi KBNN cat chuyen

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toan bo sd phi BVMT theo sd lieu bao cao cua tirng nha thau vao NSNN.

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+ U’u diem: thue hien dung quy dinh ve chinh sach phi BVMT va quan ly chi phi dau tu xay dung.

+ Nhugc diem: Thu tuc phuc tap, lien quan den dir toan thu, chi ngan sach va lien quan den nhieu co quan, so, ban nganh.

Cue Thue de xuat lira chon phuong an 2, thirc hien phucmg an nay tuy co nhung kho khan nhat dinh, nhung dam bao thirc hien dung quy dinh ve chinh sach phi BVMT va quan ly chi phi dau tu xay dung.

Cue Thue bao cao, de xuat va xin y kien chi dao cua UBND tinh J./f

No'i nhan:- UBND tinh (btio cao);- Lanh dao Cue Thue;- So Tai chinh, So Xay dung (p/h);- Cac Phong, Van phong Cue Thue;- Cac Chi cue Thue;- Luu: VT; TTKT (02b).

T. CUC TRUONGTRUONG

Nguyen Hang Nga

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