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Б.Лхагважав: НӨАТ-ын буцаан олголтыг улирал тутам олгодог болно

 

Монголын үндэсний худалдаа аж үйлдвэрийн танхимын ерөнхийлөгч Б.ЛХАГВАЖАВТАЙ татварын хуулийн шинэчилсэн төслийн талаар ярилцлаа.

-Сангийн яамнаас Татварын хуулийн шинэчилсэн төслийг танилцууллаа. Энэ хуулийг баталснаар бизнес эрхлэгчдэд ямар үр өгөөж өгөх вэ?

-Татварын шинэчлэлийн хуулийн төсөлд олзуурхууштай маш олон заалт багтсан байна. Татварын ерөнхий хууль, Аж ахуйн нэгжийн орлогын албан татварын хуулийн төсөл иргэн, аж ахуйн нэрийг санхүүгийн тайлан балансаа үнэн, зөв гаргадаг хандлага руу чиглүүлжээ. Тухайлбал, бүх аж ахуйн нэгж орлого, зарлагаа жилд дөрвөн удаа тайлагнаж, 10 хувийн татвар төлдөг байсан бол Аж ахуйн нэгжийн албан татварын тухай хуулийн төслөөр тавин саяын орлоготой компаниуд жилдээ нэг удаа тайлан гаргаж, татварын өр төлөх хугацааг хоёр сар байсныг 24 сар хүртэл сунгасан. Илүү төлсөн татварыг дараа төлөх татварт нь суутгадаг байсан бол буцаан олгох болсон гээд бизнес эрхлэгчдийг дэмжсэн олон зүйл байна. Гол нь төр хувийн хэвшлийн хамтын ажиллагааг хангасан процессыг хуульд нарийн тусгаж оруулаасай гэж хүсч байна.


-Татварын хуульд өмнө ямар алдаа байсан бэ?

-Татварын хуулийг шинэчлэх шаардлага бий болоод удаж байна. Татварын онол, систем, эрх зүйн үндсэн үзэл санаа нь Үндсэн хуулиас урган гардаг. Өмнөх нийгэмд иргэнээ өмчгүй байлгах, чөлөөт худалдааг хориглосон байсан тул татварын систем ч түүнд нь үйлчилж байсан. Харин нийгмийн тогтолцоо өөрчлөгдөж, иргэд аж ахуйн үйл ажиллагаа чөлөөтэй эрхэлж, тэр хэрээр хөдөлмөрийн харилцаа ч чөлөөтэй болсон. Тиймээс үүнд тохирсон татварын бодлого явах ёстой байсан. Гэвч бид 1992 оны Үндсэн хуулийн үзэл санаатай нийцсэн татварын системийг зах зээлд шилжихдээ бүрдүүлж чадаагүй. 1993 оноос татварын багц хуулиуд батлагдсан ч социалист үзэл санаа ихтэй байсан. Хууль хэрэгжүүлэгчид нь ч ялгаагүй. Энэ байдал явсаар өдийг хүрчээ. Тус хуулийг 1993 онд баталснаас хойш 2008 онд нэг удаа өөрчилсөн. Татварын ерөнхий хууль, Аж ахуй нэгжийн орлогын албан татварын тухай хууль, Хувь хүний орлогын албан татварын тухай хууль, Нэмэгдсэн өртгийн албан татварын тухай хууль болон дагалдах хуульд өөрчлөлт оруулах процесс хоёр гурван жилийн өмнөөс эхэлсэн. Энэ үйл явц НӨАТ-ын бүртгэлийн систем дээр үндэслэн концепцүүд нь хэрэгжих нөхцөл одоо л бүрдэж байна. Одоо бидэнд татвараа тайлагнах, шалгалтад орох процесс их чухал байна. Сая Ил тод байдлын тухай хууль батлахад 33 мянган компани 34 их наяд төгрөг буюу 17 тэрбум ам.долларын орлогоо ил болголоо. Энэ бол сүүлийн 27 жил бидний явж байсан процессын алдаа юм. Энэ алдааг анхаарч үзэх хэрэгтэй.


-Татварын хуулийг шинэчлэх зорилго нь юу вэ?

-Энэ өөрчлөлт хувийн хэвшил, аж ахуй нэгжийг дэмжих зорилготой. Татвар тайлагнах санхүүгийн процесс нь их хүнд байдаг. Үүнийг хялбарчилж өгснөөрөө энэ хууль давуу талтай. Нэг хувийн татвар, 90 хувиа буцааж авах, жилд нэг удаа тайлагнах зэрэг давуу талыг бий болгосноор процессыг хялбаршуулж, энэ хэрээрээ татварын орлого нэмэгдэнэ. Татварын орлогыг нэмэхээс гадна бидний өгсөн татвараар нийтийн санхүүд ашиглаж буй төсвийн хөрөнгө оруулалт, улсын төсвийн ил тод байдал, шударга байх процесс дээр давхар хяналт тавих боломж бүрдэнэ. Татварын хуучин хуулийн процессууд яагаад муу байсан бэ гэвэл хуурамч тайлан их байсантай холбоотой. Нийт компанийн 90 гаруй хувь нь хуурамч тайлан өгдөг байв. Тиймээс санхүүч, нягтлангууд процесс дээр байдаг хүндрэлүүдээ хуулийн төслийн хэлэлцүүлгийн үеэр ярих хэрэгтэй байна. Үүнийг компаниуд гаргаж санал оруулбал тэр хэмжээгээр энэ хууль сайн болно. УИХ- ын хаврын чуулганд хуулийн төслийг даруй оруулж батлуулах ёстой. Энэ хуулийг баталчих юм бол бизнес эрхлэгчид 2019 оны нэгдүгээр сарын 1-нээс дүрмээрээ шинээр тоглоход бэлэн байна. Өнөөдөр татвар өгөхгүй гэх этгээд ховор болсон. Гол нь өгч буй татвар нь үнэн зөв, тэгш шударга байгаасай гэж хүсч байгаа.


-Улсын хэмжээнд хэчнээн бизнес эрхлэгч бүртгэлтэй байна вэ. Тэд улсын төсөвт хэчнээн төгрөгийн татвар төлдөг вэ?

-Одоогоор 147 мянган компани Улсын бүртгэлийн газарт бүртгэлтэй байна. Нийтдээ 50-60 мянга нь тогтмол үйл ажиллагаа явуулж байгаа. Үүнээс улсын ачааг нуруун дээрээ авч яваа нь 500. Эдгээр компани улсын татварын орлогын 60-70 хувийг бүрдүүлдэг. Гэхдээ манай нийт компанийн 90 гаруй хувь нь 1-9 хүнтэй байна. Тэдний улсын төсөвт оруулж байгаа орлогын хэмжээ 1-2 хувь байдаг. Хэдий тийм ч хамгийн сайшаалтай зүйл нь ажлын байрны 70-80 хувийг эдгээр компани гаргадаг. Тиймээс татварын орлогоосоо илүү ажлын байр бий болгож байгаа нь маш чухал юм. Ер нь татварын хэмжээг ихэсгэх биш бууруулбал орлого нэмэгдэнэ.


-НӨАТ-ын хуулийн шинэчлэл татвар хуульд их хувь нэмэр оруулна гэж ойлголоо, зөв үү?

-НӨАТ-ын шинэ систем үйлчилж эхлэхэд улсын хэмжээнд 1700 касс байсан. Түүнээс хойш жил хагасын хугацаанд 63 мянга болж нэмэгдсэн. Өөрөөр хэлбэл, татварын орлого 1.3 их наяд төгрөгөөр давж биелсэн нь татварын бааз суурийг 40 дахин өсгөсөн 63 мянган кассын машины үр дүн. НӨАТ-ын хууль бидэнд үр дүнгээ харамгүй өгчихсөн. Энэ бүртгэл дээр татварын хуулийн дараагийн шинэчлэлүүд орж ирж байгаа юм. Одоогоор бид 63 мянган цэг дээр бүх орлогыг бүртгэж байна. Цаана нь 20 гаруй мянган цэг дутуу байгаа. Удахгүй НӨАТ-ын буцаан олголтыг улирал тутам өгч эхэлнэ. Ингэснээр бүртгэл улам бүр өргөжнө.


Б.МӨНХ-ЭРДЭНЭ unen.mn


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