Nộp Thuế 2% Hay 25%

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Kể từ khi luật thuế thu nhập cá nhân có hiệu lực ngày 01/01/2009, thuế thu nhập cá nhân (“thuế TNCN”) đã thay thế thuế chuyển quyền sử dụng đất trong hoạt động chuyển nhượng bất động sản của cá nhân[1]. Liên quan tới việc thu thuế đối với hoạt động này, có nhiều vấn đề nảy sinh, trong đó có việc xác định mức thuế suất thuế TNCN khi người có bất động sản chuyển nhượng đi kê khai, nộp thuế.

2% hay 25%?

Năm 2008, chị Lan ngụ tại TP. HCM có mua lại căn nhà của người anh họ để lại. Do là anh em nên hai bên thoả thuận ghi giá trên hợp đồng mua bán nhà là 4 tỷ đồng, thấp hơn nhiều so với giá thị trường nhằm giảm số tiền thuế chuyển quyền sử dụng đất và lệ phí trước bạ phải đóng. Đến đầu năm 2010, chị Lan bán căn nhà trên theo hợp đồng công chứng với giá 10 tỷ đồng. Khi tính số tiền thuế TNCN chị Lan phải nộp, cơ quan thuế đã áp dụng thuế suất 25% trên giá mua trừ giá bán (trong thời gian đó, căn nhà không được sửa chữa, cải tạo gì nên không được tính trừ các chi phí này)[2]. Như vậy, số thuế phải đóng lên đến 1,5 tỷ đồng. Trong khi đó, nếu chị Lan vô tình làm mất, hoặc cố ý không xuất trình các giấy tờ liên quan với lý do bị mất, bị thất lạc, và được sự chấp thuận của cán bộ thuế thì coi như việc kê khai nộp thuế của chị được xếp vào diện không đủ hóa đơn, chứng từ để xác định chênh lệch giữa giá mua và giá bán. Lúc này, số thuế phải nộp sẽ chỉ là 2% trên giá bán căn nhà theo hợp đồng[3], tức là 200 triệu đồng. Nhìn vào hai con số ở trên, rõ ràng khoản tiền thuế cho cùng một giao dịch được tính theo hai cách tính khác nhau sẽ cho ra sự chênh lệch quá lớn.

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Trong thực tế, các trường hợp như chị Lan không phải hiếm. Phần lớn các giao dịch bất động sản giữa các cá nhân trước thời điểm 01/01/2009 đều kê khai giá mua bán trên hợp đồng chuyển nhượng thấp hơn nhiều so với giá giao dịch thực tế. Tuy nhiên, kể từ khi Luật thuế TNCN có hiệu lực thi hành, người mua thường được luật sư tư vấn là nên yêu cầu người bán ghi đúng giá giao dịch nhằm tránh rủi ro khi nghĩa vụ thuế đối với việc giao dịch bất động sản này trong tương lai sẽ phụ thuộc rất nhiều vào giá hợp đồng chuyển nhượng trước đó. Điều này dẫn đến sự chênh lệnh giữa giá mua và giá bán theo hóa đơn, chứng từ là rất lớn. Nếu tính thuế TNCN theo thuế suất 25% trên thu nhập tính thuế (lấy giá bán trừ giá mua và trừ với chi phí liên quan như chi phí cải tạo, sửa chữa bất động sản…) thì khoản thuế phải nộp không hề dễ chịu chút nào, nhất là khi đem so sánh với phương pháp tính thuế suất 2% trên giá chuyển nhượng. Do đó, đại đa số cá nhân có thu nhập từ hoạt động chuyển nhượng bất động sản đều mong muốn được áp dụng cách tính thuế thứ hai nêu trên.

Tuy nhiên, điều đáng nói là việc áp dụng loại thuế suất nào lại phụ thuộc quá nhiều vào (1) hành vi của người nộp thuế (ví dụ như người nộp thuế kê khai mất hóa đơn, chứng từ nếu muốn áp dụng mức thuế suất 2%) và (2) nhận định của cán bộ thuế (chấp nhận hay không chấp nhận nội dung kê khai, cam kết của người nộp thuế). Việc này có thể dẫn đến sự không thống nhất và tùy tiện trong việc xem xét mức thuế thực tế phải đóng, gây thất thoát tiền nộp ngân sách nhà nước và tạo sự không công bằng giữa những người nộp thuế.

Bất cập ở các văn bản hướng dẫn

Từ khi Nghị định 100/2008/NĐ-CP của Chính Phủ (“Nghị Định 100”) ra đời và có hiệu lực từ ngày 01/01/2009[4], chỉ trong hơn một năm Bộ Tài chính đã ban hành ba Thông tư[5] hướng dẫn, bổ sung liên quan đến điều khoản xác định cách tính thuế TNCN đối với thu nhập từ chuyển nhượng bất động sản bao gồm Thông tư 84/2008/TT-BTC ngày 30/9/2008 (“Thông tư 84”), Thông tư 161/2009/TT-BTC ngày 12/08/2009 (“Thông tư 161”) và Thông tư  02/2010/TT-BTC ngày 11/01/2010 (“Thông Tư 02”), chưa kể hàng loạt các văn bản hướng dẫn thực hiện của Tổng cục thuế. Tuy nhiên, việc xác định cách tính thuế nào, số thuế phải nộp là bao nhiêu cũng như thủ tục kê khai thuế ra sao vẫn chưa thật sự minh bạch, rõ ràng. Cách hiểu những quy định này như thế nào cũng không phải lúc nào cũng có được sự thống nhất giữa cơ quan thuế và người nộp thuế.

Theo Thông tư 84, trường hợp xác định được thu nhập tính thuế (lấy giá bán trừ đi giá mua và các chi phí hợp lý có liên quan có hoá đơn, chứng từ theo chế độ quy định (bao gồm các loại phí, lệ phí theo quy định của pháp luật liên quan đến cấp quyền sử dụng đất người chuyển nhượng đã nộp ngân sách, chi phí sửa chữa, cải tạo, nâng cấp nhà, các chi phí khác liên quan trực tiếp đến việc chuyển nhượng)), thuế TNCN đối với thu nhập từ chuyển nhượng bất động sản là 25% tính trên thu nhập tính thuế. Trường hợp không xác định được giá vốn (giá mua) và các chi phí liên quan thì thuế TNCN được xác định bằng 2% tính trên giá chuyển nhượng[6].tax-law

Theo Thông tư 161 và Thông tư 02, thuế suất 25% trên thu nhập chịu thuế được áp dụng khi hội đủ hai điều kiện chính đó là[7]: (i) giá chuyển nhượng ghi trên hợp đồng chuyển nhượng và ghi trên tờ khai thuế không thấp hơn giá do UBND cấp tỉnh quy định tại thời điểm hợp đồng chuyển nhượng có hiệu lực; (ii) có đầy đủ hóa đơn, chứng từ hợp pháp chứng minh giá mua và các chi phí liên quan (nếu có). Trong quá trình kê khai, nghĩa vụ chứng minh việc có đầy đủ giấy tờ hợp lệ ở trên là do người nộp thuế thực hiện. Chỉ khi xuất trình đầy đủ hóa đơn, chứng từ theo yêu cầu, bên chuyển nhượng bất động sản mới “được” cho áp dụng thuế suất 25%[8]. Theo lôgic, có thể suy diễn rằng nếu người nộp thuế không đáp ứng đủ các điều kiện thuộc trường hợp chịu thuế suất 25% ở trên, người nộp thuế sẽ bị áp dụng mức thuế suất là 2% trên giá chuyển nhượng.

Trong thực tế đa số người bán thường muốn “bị” áp dụng mức thuế suất 2% trên giá chuyển nhượng, vì một lý do đơn giản là thường sẽ đóng thuế ít hơn so với cách tính thuế kia do tỉ lệ biến động bất động sản ở Việt Nam là khá cao, giá mua vào thường thấp hơn khá nhiều so với giá bán ra. Trong trường hợp này, theo tinh thần của Thông tư 84 và Thông tư 161, rõ ràng người bán không có nghĩa vụ phải xuất trình giấy tờ chứng minh giá mua cũng như chi phí liên quan nào cả, và đương nhiên người bán “bị” xem là không có đủ hóa đơn, chứng từ để “được hưởng” thuế suất 2%. Vừa đơn giản, có lợi cho người nộp thuế, vừa nhẹ nhàng, giản tiện cho cán bộ thuế khi thụ lý hồ sơ, lại không trái với các văn bản quy phạm pháp luật liên quan.

Chính Công văn hướng dẫn số 762/BTC-TCT (“Công văn 762”) của Bộ Tài Chính ngày 16/01/2009 cũng thể hiện rõ quan điểm này: “Để tạo thuận lợi cho người nộp thuế, việc áp dụng tính thuế TNCN đối với thu nhập từ chuyển nhượng bất động sản được tính theo mức thuế suất 2% tính trên giá bất động sản chuyển nhượng ghi trên hợp đồng chuyển nhượng. Trường hợp giá này thấp hơn mức giá do UBND cấp tỉnh, thành phố trực thuộc Trung ương quy định thì thực hiện theo giá do UBND tỉnh, thành phố quy định.Trường hợp cá nhân chuyển bất động sản có đầy đủ hồ sơ, chứng từ hợp lệ xác định được giá chuyển nhượng, giá vốn và các chi phí liên quan đến hoạt động chuyển nhượng và người nộp thuế đề nghị áp dụng thuế suất 25% trên thu nhập do mức thuế phải nộp thấp hơn áp dụng thuế suất 2% trên giá chuyển nhượng thì được nộp thuế tính theo phương pháp áp dụng thuế suất 25% trên thu nhập từ hoạt động chuyển nhượng”.

Thế nhưng, Công văn 762 đã gián tiếp bị Thông Tư 161 bãi bỏ[9] vì hiệu lực pháp lý của Thông tư 161 cao hơn. Cũng như Thông Tư 84 trước đó, Điều 6 Thông tư 161 chỉ quy định trường hợp không xác định được giá vốn (giá mua) và các chi phí liên quan làm cơ sở xác định thu nhập chịu thuế thì áp dụng thuế suất 2% mà không hề đề cập tới việc ưu tiên áp dụng thuế suất 2% như ở văn bản có giá trị pháp lý thấp hơn là Công văn 762. Điều đáng nói ở đây là cả hai Thông tư 84 và 161 đều không xác định rõ thế nào thì được xem là “không xác định được giá vốn và các chi phí liên quan”, do người nộp thuế không kê khai đầy đủ, không xuất trình đầy đủ các giấy tờ chứng minh, do mất mát, thất lạc hay do cố tình giấu đi để nộp thuế theo thuế suất 2%? Khi cho rằng người nộp thuế không trung thực trong việc khai báo mất, thất lạc hoặc không xác định được giá gốc…để được tính thuế suất 2%, cán bộ thuế khó lòng chứng minh điều ngược lại, do sự thật thế nào thì chỉ có người trong cuộc mới biết rõ. Nếu cán bộ thuế có trích lục được ở đâu đó một vài văn bản thể hiện giá vốn và chi phí liên quan thì cũng khó để có thể khẳng định như vậy là đã “đầy đủ hóa đơn, chứng từ” để tính thuế suất 25% cho người nộp thuế chưa. Hơn nữa, các văn bản hướng dẫn không yêu cầu cơ quan thuế phải làm điều này.

Thông tư 02 của Bộ Tài Chính ngày 11/01/2010 bổ sung cho Thông Tư 84 đã trao cho người nộp thuế sự chủ động bằng cách “tự kê khai, tự xác định mức thuế suất áp dụng và chịu trách nhiệm về tính chính xác của hồ sơ kê khai”. Thông tư 02 cũng yêu cầu cơ quan thuế kiểm tra tờ khai thuế và các tài liệu kèm theo hồ sơ để có thể đồng ý hay không việc áp dụng thuế suất 25% mà không hề đề cập tới việc kiểm tra hồ sơ kê khai như thế nào trong trường hợp người nộp thuế kê khai theo hướng không đủ hồ sơ để được đóng thuế theo thuế suất 2%[10]. Như vậy, trong trường hợp cơ quan thuế nghi ngờ người nộp thuế kê khai không trung thực khi muốn áp dụng thuế suất 2% thì sẽ làm thế nào? Trên thực tế, các cán bộ thuế sẽ trả hồ sơ và yêu cầu kê khai lại. Việc trả lời bằng văn bản (nếu có) cũng không thật sự thuyết phục cho việc trả hồ sơ (vì cũng chỉ mới dừng lại ở nhận định chủ quan của cán bộ thuế). Điều này có cản trở quyền tự kê khai, tự chịu trách nhiệm về việc kê khai của người nộp thuế không? Xin trả lời là có. Lưu ý là không có văn bản nào quy định khi người nộp thuế kê khai theo hướng chịu thuế 2%, cơ quan thuế phải kiểm tra theo hướng có thể buộc họ phải chịu thuế suất 25%. Như vậy, người kê khai trung thực sẽ bị phiền hà, người kê khai không đúng sẽ cố tìm cách nào đó để cán bộ thuế chấp nhận hồ sơ kê khai, cán bộ thuế lại không bị ràng buộc bởi việc phải kiểm tra như thế nào về tính trung thực của hồ sơ kê khai. Trong khi đó, số tiền chênh lệch giữa hai hình thức đóng thuế trên đôi khi rất lớn. Trong trường hợp này, những thỏa thuận tiêu cực rất dễ nảy sinh giữa người nộp thuế với cán bộ cơ quan thuế.

Cần một giải pháp giản tiện và rõ ràng

Việc tính thuế TNCN theo thuế suất nào ở đây không phải là vấn đề cần tranh luận thêm. Điều đáng nói là ở tính chặt chẽ, hợp lý trong các quy định hướng dẫn và cơ chế cho việc thực hiện những quy định này.

Nếu Bộ Tài Chính thấy cần ưu tiên tạo điều kiện thuận lợi cho người nộp thuế, giao cho họ quyền tự chủ trong việc xác định số thuế phải nộp, nên chăng những hướng dẫn trong  Công văn 762 được sử dụng lại? Khi đó, người nộp thuế sẽ cân nhắc lợi ích mà xác định nên tính thuế theo thuế suất nào, nếu muốn hưởng thuế suất 25% nếu cách tính này có số thuế phải nộp thấp hơn áp dụng thuế suất 2%, họ phải xuất trình đủ giấy hồ sơ, chứng từ hợp lệ xác định được giá chuyển nhượng, giá vốn và các chi phí liên quan đến hoạt động chuyển nhượng, còn nếu không thì sẽ tự động áp dụng thuế suất 2%. Trong trường hợp này cơ quan thuế sẽ chỉ phải kiểm tra hồ sơ xem có đủ các giấy tờ quy định khi người nộp thuế muốn nộp theo thuế suất 25%.

Ngược lại, trong trường hợp cơ quan thuế thấy cần phải giữ nguyên những văn bản hướng dẫn đang áp dụng, thì cần quy định rõ trường hợp nào thì cơ quan thuế buộc phải áp dụng thuế suất 2% để tính số tiền thuế TNCN. Bên cạnh đó, khi xem xét hồ sơ, nếu cho rằng việc người nộp thuế kê khai theo hướng không đủ hóa đơn, chứng từ là không có cơ sở, cơ quan thuế cần thực hiện những bước kiểm tra cụ thể gì và có trách nhiệm tới đâu trong việc chứng minh việc cần phải áp dụng thuế suất 25% trên thu nhập chịu thuế.

Luật sư Nguyễn Hữu Phước – Công ty luật Phước & Partners

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[1] Điều 34.2(b) Luật thuế TNCN năm 2007;

[2] Khoản 3, Mục II, Phần B của Thông Tư 84/2008/TT-BTC của Bộ Tài Chính ngày 30 tháng 09 năm 2008  (“Thông Tư 84”) và Điều 6 của Thông tư 161/2009/TT-BTC của Bộ Tài Chính ngày 12 tháng 08 năm 2009 (“Thông Tư 161”);

[3] Khoản 3, Mục II, Phần B của Thông Tư 84 và Điều 6 của Thông tư  161

[4] Điều 33.1 của Nghị Định 100/2008/NĐ-CP của Chính Phủ ngày 08 tháng 09 năm 2008;

[5] Thông Tư  84; Thông tư 161 và Thông tư  02/2010/TT-BTC của Bộ Tài Chính ngày 11 tháng 01 năm 2010 (“Thông Tư 02”);

[6] Điểm 3.5, Mục II, Phần B của Thông tư 84

[7] Điều 5 của Thông tư 02;

[8] Điều 6 của Thông tư  161;

[9] Điều 7.1 của Thông tư 161

[10] Điều 5 của Thông Tư 02

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