Thu Thuế Người Bán Hàng Trên Facebook-Nhiệm Vụ Bất Khả Thi?

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Sao phải thu thuế bán hàng online?

Luật thuế thu nhập cá nhân của Việt Nam đã khẳng định cá nhân có thu nhập từ kinh doanh thì đều có nghĩa vụ nộp thuế thu nhập cá nhân. Đây chính là hành lang pháp lý để triển khai việc thu thuế người bán hàng, dù thực hiện ở đâu và dưới bất kỳ hình thức giao dịch mua bán nào.

Thu thuế cá nhân bán hàng qua mạng không phải là vấn đề mới, mà thực tế đã được đặt ra vài năm gần đây rồi nhưng  trong những ngày vừa qua, đề tài này đã trở nên “hot” hơn bao giờ hết khi các cơ quan Nhà nước dường như rất quyết tâm thu cho được càng sớm càng tốt. Lợi ích cá nhân của việc bán hàng qua mạng thì đã thấy rõ, đó là việc không mất chi phí mặt bằng, đầu tư trang thiết bị tiện nghi; có thể “lờ” đi việc kê khai, nộp thuế theo quy định; bỏ lơ việc đăng ký kinh doanh; không lo những vấn đề an ninh trật tự xã hội như bảng hiệu, vỉa hè, chỗ đỗ xe; hạn chế thấp nhất tiền thuê nhân công trong khi phạm vi hoạt động thì rộng lớn hơn – người ở các nơi khác vẫn có thể mua được hàng hóa/dịch vụ chỉ bằng một cú nhấp chuột. Chẳng thế mà lực lượng bán hàng online ngày càng đông đảo với doanh số hàng tháng rất cao, có khi cao hơn nhiều so với một nhân viên văn phòng ở vị trí quản lý cấp trung. Không thu thuế những người kinh doanh này, rõ ràng Nhà nước đã thất thu thuế và vô hình chung tạo ra sự không công bằng với những đối tượng nộp thuế khác trong xã hội.

Quản lý bán hàng online và bán hàng trên Facebook

Hiện nay, pháp luật Việt Nam thừa nhận và đang quản lý 02 hình thức thương mại điện tử cơ bản là website thương mại điện tử bán hàng (do người bán hàng tự lập, người bán là chủ sở hữu website) và sàn giao dịch thương mại điện tử (dành cho những người bán hàng không phải là chủ website).[1] Ở hình thức thứ nhất, người bán hàng phải thông báo và phải có được xác nhận thông báo của Bộ Công Thương.[2] Với hình thức thứ hai, thương nhân (tức là cá nhân có đăng ký kinh doanh) phải đăng ký website cung cấp dịch vụ thương mại điện tử và phải được Bộ Công Thương xác nhận đăng ký.[3] Người bán hàng dù tham gia thương mại điện tử ở sân chơi nào thì đều phải cung cấp thông tin về tình hình kinh doanh của mình khi có yêu cầu của cơ quan nhà nước,[4] nên về cơ bản Nhà nước vẫn có thể quản lý được và phần nào có cơ sở thông tin dữ liệu để tính toán nghĩa vụ thuế của những người bán hàng này.

Đối với mạng xã hội, Thông tư 47 đã quy định rằng chỉ khi một mạng xã hội có một trong những hình thức như: (i) cho phép người tham gia được mở các gian hàng trên đó để trưng bày, giới thiệu hàng hóa hoặc dịch vụ; hoặc (ii) cho phép người tham gia được lập các website nhánh để trưng bày, giới thiệu hàng hóa hoặc dịch vụ; hoặc (iii) có chuyên mục mua bán trên đó cho phép người tham gia đăng tin mua bán hàng hóa và dịch vụ – thì mới phải tiến hành đăng ký với Bộ Công Thương dưới hình thức sàn giao dịch thương mại điện tử.[5] Đến lúc đó, người bán hàng trên các mạng xã hội này phải có nghĩa vụ cung cấp thông tin như hai hình thức thương mại điện tử trên.[6]

Tuy nhiên, Facebook hiện nay không thuộc đối tượng mạng xã hội mà pháp luật Việt Nam điều chỉnh vì Facebook không có bất kỳ hình thức hiện diện thương mại nào tại Việt Nam, Facebook cũng không buộc phải có Giấy phép thiết lập mạng xã hội do Bộ Thông tin và Truyền Thông Việt Nam cấp.[7] Nói cách khác, pháp luật Việt Nam không thể vươn tay tới Facebook hay các mạng xã hội khác bên ngoài Việt Nam. Do đó, cơ quan Nhà nước Việt Nam chưa có đầy đủ cơ sở pháp lý để yêu cầu Facebook cung cấp thông tin của người bán hàng trên Facebook.

Để thu thuế người bán hàng trên Facebook, chúng ta còn thiếu và yếu rất nhiều thứ: cơ sở dữ liệu, hạ tầng kỹ thuật, hệ thống, nhân sự kiểm tra, giám sát và cả tinh thần thượng tôn pháp luật của người dân. Đó là biểu hiện của sự phát triển nhanh chóng các quan hệ xã hội được hỗ trợ mạnh mẽ bởi sự phát triển ngành công nghệ thông tin mà các rào cản pháp lý đã đặt ra hiện nay dường như trở nên vô hiệu. Câu chuyện này không chỉ diễn ra ở Việt Nam.

Có làm được không?

Không có gì phải băn khoăn về nghĩa vụ kê khai và nộp thuế của người bán hàng trên Facebook, nhưng sẽ làm như thế nào là câu hỏi không dễ có câu trả lời trong tình hình hiện nay.

Một số ý kiến cho rằng, cơ quan Nhà nước sẽ yêu cầu các ngân hàng thương mại đang hoạt động tại Việt Nam cung cấp thông tin thanh toán giữa người bán và người mua. Phương án này xem ra  khó mà áp dụng được tại thời điểm hiện nay khi văn hóa xài tiền mặt vẫn còn bám chặt trong đời sống hàng ngày của người Việt Nam. Nếu có chuyển khoản qua hệ thống ngân hàng mà bên bán và bên mua cùng bắt tay “né” hậu kiểm thì người mua sẽ mô tả lý do chuyển tiền khác với mục đích thanh toán tiền hàng. Ngân hàng và cơ quan Nhà nước không thể xác định được doanh thu thực của người bán. Đó là chưa kể đến việc nếu triển khai cách này, không biết nhân sự và hệ thống thông tin của ngành thuế có thể thống kê hết tất cả các giao dịch của người bán hàng trên Facebook có tài khoản ở nhiều ngân hàng khác nhau hay không.

Một ý kiến khác hơn đó là  cơ quan thuế Việt Nam yêu cầu Facebook báo cáo thông tin của người bán hàng trên mạng xã hội đó, nhưng thực ra thì Facebook có nghĩa vụ đó với Nhà nước Việt Nam đâu mà yêu cầu? Ngược lại Facebook còn có nghĩa vụ bảo mật thông tin, bảo vệ quyền riêng tư của người dùng theo các quy định của pháp luật nước ngoài. Nếu Facebook có nhiệt tình hỗ trợ Chính phủ Việt Nam đi chăng nữa thì Facebook cũng không thể biết có giao dịch thực tế giữa người bán và người mua hay không, hay chỉ đơn thuần là người bán đăng hình ảnh lên kèm mô tả và giá cả, người xem/mua chỉ bấm like, hoặc comment. Hai bên bán – mua sau đó trao đổi qua điện thoại, hàng giao tới cho bên mua vẫn có thể bị trả về lại cho bên bán. Doanh thu của người bán hàng trên Facebook khó mà là số thực được.

Chỉ có người mua và người bán mới biết được có giao dịch thực tế hay không, giá trị bao nhiêu và cầm giữ các bằng chứng của giao dịch, như phiếu mua hàng, biên lai, tin nhắn xác nhận thanh toán…, nên muốn thu thuế từ người bán hàng trên facebook, Nhà nước có thể tính đến việc yêu cầu người mua cung cấp thông tin. Có thể xem xét đến việc thiết lập một hệ thống thông tin cho phép người mua (phần đông là đã có mã số thuế thu nhập cá nhân) truy cập và cung cấp thông tin về người bán, giá trị giao dịch, kèm theo upload lên hệ thống các bằng chứng của giao dịch thực tế. Qua đó, cơ quan thuế cũng biết được mỗi người mua đã chi phí hết bao nhiêu cho thương mại điện tử.

Như một cách “tưởng thưởng” cho người mua vì đã hỗ trợ cơ quan thuế trong việc cung cấp thông tin người có nghĩa vụ nộp thuế, Nhà nước có thể xem xét cho phép trừ một tỷ lệ nhất định (%) tính trên chi phí mua hàng của người mua vào số thuế thu nhập cá nhân những người này phải nộp trong năm. Nếu không có quyền lợi, e rằng người mua sẽ không chủ động và tích cực cung cấp thông tin. Lẽ tất nhiên, để làm được phương án này, Nhà nước phải đầu tư hệ thống thông tin phù hợp, rà soát, điều chỉnh các văn bản pháp luật tạo hành lang pháp lý cho phương án này, bao gồm việc tính toán “tiền thưởng” cho người mua cung cấp thông tin. Tiền thưởng của người mua trong trường hợp này có thể được trích từ tiền thuế thu được từ người bán. Đó là bài toán cần phải được cân đối sao cho Nhà nước vẫn thu được thuế người bán hàng trên Facebook mà vẫn không gây tổn thất đến nguồn thu từ thuế thu nhập cá nhân của người mua.

* Bài viết này được đăng trên thesaigontime.vn ngày 28/2/2017

—–

[1] Chương 3, Mục 1 và Mục 2 của Nghị định 52/2013/NĐ-CP

[2] Chương II, Mục 1 Thông tư 47/2014/TT-BCT

[3] Chương II, Mục 2 Thông tư 47/2014/TT-BCT

[4] Điều 27.6 và Điều 37.5 Nghị định 52/2013/NĐ-CP

[5] Điều 6.1 Thông tư 47/2014/TT-BCT

[6] Điều 6.3 Thông tư 47/2014/TT-BCT

[7] Nghị định 72/2013/NĐ-CP

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