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Ерөнхийлөгчид "зориулсан" ээлжит бус чуулган

УИХ-ын ээлжит чуулган өнөөдөр /2019.03.18/ нээлтээ хийнэ. Энэ удаагийн ээлжит бус чуулганаар зохицуулалт, өөрчлөлт хүлээсэн хэд хэдэн хуулийн төсөл болон томилгоо бий. Тухайлбал, Монгол Улсын Ерөнхийлөгч Х.Баттулгын зүгээс санал болгосон хууль хүчний зарим байгууллагын даргыг өөрчлөх тухай асуудал багтсан. Түүний хувьд  АТГ-ын удирдлагуудыг солих хүсэлтэй байгаагаа удаа дараа илэрхийлж, орны хүний нэрийг оруулж ирсэн нь ээлжит бус чуулганы гол  сэдэв байх болов уу.
ЕРӨНХИЙЛӨГЧ Х.БАТТУЛГА:
  • АТГ-ын даргад ҮАБЗ-ийн ажлын албаны дарга Д.Даваа-Очир
  • АТГ-ын дэд даргад ШШГЕГ-ын дэд дарга асан, хурандаа Ж.Батсайхан
  • ЗХЖШ-ын даргад А.Ганбатыг нарыг тус тус нэр дэвшүүлээд байгаа юм.  дэвшүүлээд буй.
АТГ-ын дарга, дэд даргыг өөрчлөх хүсэлтийг хоёр дахиа оруулж ирээд байгаа юм. Түүнээс гадна Улсын ерөнхий прокурорын орлогчийг зөвшилцөх саналыг  Зэвсэгт хүчний жанжин штабын даргын томилгоотой хамтатган оруулж ирсэн.   Ерөнхийлөгчөөс ЗХЖШ-ын  даргад А.Ганбатыг нэр дэвшүүлээд буй. Учир нь, Монгол  Улсын Ерөнхийлөгчийн зарлигаар Зэвсэгт хүчний Жанжин штабын дарга, дэслэгч генерал Д.Давааг өөр ажилд томилсонтой холбогдуулан  өнгөрсөн оны арваннэгдүгээр сарын 14-нд үүрэгт ажлаас нь чөлөөлсөн юм. Тиймээс намрын чуулган завсарлахын өмнө Ерөнхийлөгчийн зүгээс  ЗХЖШ-ын даргад хошууч, генерал А.Ганбатыг нэр дэвшүүлэх саналыг УИХ-д хүргүүлсэн юм. Түүнчлэн  Монгол Улсын Ерөнхий прокурор одоогийн байдлаар хоёр орлогчтой бөгөөд орлогч прокуророор Г.Эрдэнэбат, Б.Амгаланбаатар нар ажиллаж байгаа юм. Г.Эрдэнэбатын хувьд  тус албан тушаалд 2013 онд томилогдсон бөгөөд энэ оны нэгдүгээр сард  бүрэн эрхийн хугацаа нь дууссан учраас Ерөнхийлөгч ийнхүү УИХ-тай зөвшилцөхөөр оруулж ирээд байна. Харин түүний оронд ямар хүн томилох нь одоогоор тодорхойгүй байна. Дээрх хууль хүчний удирдлагуудын томилгооноос гадна таван хуулийн  нэмэлт өөрчлөлтийн төслийг ээлжит бус чуулганаар хэлэлцэнэ. Харин эдгээр хуульд ямар  өөрчлөлт оруулах талаар тоймлон хүргэе.
ЖИЛИЙН ОРЛОГО НЬ 1,5 ТЭРБУМ ТӨГРӨГӨӨР БАГА БОЛ 90 ХУВИА БУЦААН АВНА
Намрын чуулганаар хүлээгдэж, хэлэлцэгдэхгүй хойшилсоор ээлжит бус чуулганаар хэлэлцэхээр төлөвлөгдсөн эхний хууль бол Татварын ерөнхий хуулийн нэмэлт өөрчлөлт. Уг хуулийн өөрчлөлтийн хүрээнд Аж  ахуйн нэгжийн  болон Хувь хүний орлогын албан татварын тухай хуулийг шинэчлэх юм.  Татварын багц хуулийн  нэмэлт өөрчлөлтийн төслийг өнгөрсөн оны  тавдугаар сарын 25-нд Засгийн газраас УИХ-д өргөн барьсан. Үүнээс хойш улсын хэмжээнд 39 удаа хэлэлцүүлэг өрнүүлсэн бөгөөд нийт 4790 хүн оролцсоноос 5423 санал ирүүлсэн байна.
Татварын багц хуулийн шинэчлэлийн хүрээнд  29 хуульд нэмэлт өөрчлөлт оруулж, 45 дүрэм журмыг батлах юм. Ажлын хэсгийнхний зүгээс   бизнесийн орчныг ээлтэй болгох, хөрөнгө оруулалт, ажил эрхлэлтийг дэмжих, татварын бааз суурийг өргөтгөх, татвараас зайлсхийхийн эсрэг олон улсын зарчмуудыг нэвтрүүлэх, хууль тогтоомжийг энгийн ойлгомжтой болгоход анхаарч ажилласнаа онцолж буй. Улсын хэмжээнд татвар төлөгч 191 мянган аж ахуйн нэгж байгаагаас 95.9 хувийг бичил, жижиг аж ахуйн нэгж эзэлдэг байна. Татварын багц хуулийн шинэчлэлийн хүрээнд эдгээр аж ахуйн нэгжийн хөрөнгө оруулалт, бизнесийн орчныг дэмжих аж.  Тодруулбал, жилийн борлуулалтын орлого нь 1.5 тэрбум төгрөгөөс бага бол төсөвт төлсөн татварын 90 хувийг буцаан авдаг болох. Мөн илүү төлсөн татварыг буцаан олгодог болох зохицуулалтыг  багтаажээ. Одоогийн хүчин төгөлдөр үйлчилж буй хуулиар илүү төлсөн татварыг өөр  төрлийн, эсхүл ирээдүйд төлөх татварт суутгадаг байдлыг нэмэлт өөрчлөлтийн хүрээнд шинэчлэх юм. Мөн одоо үйлчилж байгаа хуульд байгаа боловч зарчмын хувьд өөрчлөх шаардлагатай зохицуулалтуудыг шинэчилсэн найруулгын төсөлд багтаасан байна. Үүнд, татварын тайлангийн алдааг урьдчилан илрүүлж, татвар төлөгчид туслах үйл ажиллагааг нарийвчлан журамлах, үнэ шилжилтийн зарчмыг олон улсын стандартад нийцүүлж хуульчлах. Татварын албаны хяналт шалгалтыг зөвхөн эрсдэлд үндэслэн хийх, татварын өр төлөх хугацааны хөнгөлөлтийг сунгах, татварын албаны өр хураах ажиллагааны гүйцэтгэлийн эрх мэдлийг өөрчлөх зэрэг зохицуулалтыг хийхээр  төслийг бэлэн болгоод байна. Татварын өр төлөх хугацаа хоёр сар байгааг 24 сар болгон сунгах,  илүү төлсөн татварыг нэн тэргүүнд буцаан олгох,  татварын албаны өр барагдуулах, хууль ёсны татвар хураах эрхийг нэмэгдүүлэх, эрсдэлтэй өрийг түрүүлж хураах, эрсдэлгүй татвар төлөгчийг хянаж шалгахгүй байх, залилангийн шинжтэй үйлдэлд татварын хөөн хэлэлцэх хугацаа хамаагүй байхаар зохицуулалт хийх юм. Мөн  жилийн борлуулалт 50 сая төгрөгөөс доош аж ахуйн нэгжүүд өөрийн хүсэлтээр жилд нэг удаа тайлан гаргаж, нийт орлогын нэг хувиар татвар төлөх боломж олгоно. Харин жилийн борлуулалт гурван тэрбум төгрөгөөс дээш бол жилд дөрвөн удаа, доош бол хоёр удаа тайлагнадаг болохоор шинэ төслийг боловсруулжээ.
Татварын багц хуулийн хүрээнд Аж ахуйн нэгжийн болон Хувь хүний орлогын албан татварын тухай хуулийг шинэчилнэ. Үүнд  Аж ахуйн нэгжийн орлогын албан татварын тухай хуулийн төсөлд гадагшаа шилжүүлэх орлогоос суутгадаг 20 хувийг 15 хувь болгож бууруулах,  гадаадын хөрөнгө оруулагчдын ногдол ашгийн орлогод 20 хувийн татвар суутгадаг байсныг тав болгох, банкны зээлээр эх үүсвэрээ бүрдүүлсэн тохиолдолд суутгадаг 10 хувийн татварыг тав болгох. X тайлантай аж ахуйн нэгжүүд улиралд 60 мянган төгрөгийн татварыг тогтмол  төлөх.  Татвар ногдох орлогоос хасагдах хүүгийн зардлын шинэ дүрмийг нэвтрүүлэх болон  давхар татварын гэрээтэй эсэхээс үл хамааран гадаад улсад төлсөн татварыг хасч тооцох юм байна. Харин Хувь хүний орлогын албан татварын тухай хуулийн төсөлд  нэг шатлалтай, 10 хувийн татвар төлөх, оршин суугч этгээдийн татвар 20-иос 15 хувь болж буурахаас гадна  хүүгийн орлого нь 10 хувь болох. Жилийн борлуулалт 50 сая төгрөгөөс бага бол орлогын нэг хувиар татвар төлж, жилд нэг удаа хялбаршуулсан тайлан гаргадаг болох,  орон сууцны татварын хөнгөлөлтийг гурван сая байсныг зургаан сая төгрөг болгох, ипотекийн зээлийн хүү, хөнгөлөлттэй зээлийн хүүгийн төлбөрийн зөрүүтэй тэнцэх татварын хөнгөлөлт үзүүлэх. Илүү төлсөн татварыг буцаан олгодог болох, бусад үндсэн хөрөнгийн НӨАТ-ыг таван жилд хасах, Зөрчлийн хуулиас хариуцлагын заалтыг авч Татварын ерөнхий хуулиар зохицуулан хууль хоорондын давхардлыг арилгах, Татварын улсын байцаагчийн буруугаас татвар төлөгч хохирсон бол төрийн албанд 10 жилийн хугацаанд эргэж ажиллахгүй байх хариуцлага хүлээлгэх заалтыг нэмэлт өөрчлөлтийн төсөлд багтаагаад байна.
 ТЕНДЕРИЙН ЧЕНЖҮҮДИЙГ “АЖИЛ”-ГҮЙ БОЛГОНО
Төрийн болон орон нутгийн өмчийн хөрөнгөөр бараа, ажил үйлчилгээ худалдан авах тухай буюу Тендерийн хуулийн өөрчлөлтийг ээлжит бус чуулганаар хэлэлцэнэ. Энэхүү хуулийг цаг алдалгүй буюу   бүтээн байгуулалтын ажил эхлэхээс өмнө хэлэлцэн батлах шаардлагатай байгаа учраас ийнхүү оруулж ирээд байна. Хуулийн ажлын хэсгийн ахлагчаар УИХ-ын гишүүн Д.Оюунхорол ажиллаж байгаа бөгөөд Засгийн газраас нэмэлт өөрчлөлтийн төслийг дэмжээд буй. Төрийн болон орон нутгийн өмчийн хөрөнгөөр бараа, ажил үйлчилгээ худалдан авах тухай хуульд нийт 23 удаа нэмэлт, өөрчлөлт оруулж байсан бөгөөд энэ удаад 24 дэх нь болж буй.  Хуулийг өөрчлөх гол шаардлага нь  тендерийн шалгаруулалтад авлига, хээл хахууль, албан тушаалаа урвуулан ашиглах, ашиг сонирхлын зөрчил үүсгэх, тэгш эрхтэйгээр өрсөлдөх боломжийг хязгаарласан. Чанаргүй бараа, ажил, үйлчилгээг дэмжих нөхцөлийг таслан зогсоохын тулд  хуульд өөрчлөлт оруулахаар болсон. Үүний тод жишээ нь Тендер зохион байгуулах, үнэлгээний комиссын үнэлгээ, тендерт ялагдсан компани нь шүүхдэж, төрийн худалдан авах ажиллагааг гацаадаг байдал нийтлэг үзэгдэл болсон.  Жишээ  нь, зөвхөн 2018 онд л гэхэд төрийн худалдан авах ажиллагааны 30 хувийн санхүүжилтийг олгож, үлдсэн 70 хувь нь буцаагдсан байдаг.  Тиймээс хэрэв тендерт оролцсон компани маргаан үүсгэхээр бол тендерийн үнэлгээний нэг хувьтай тэнцэх хэмжээний мөнгийг байршуулах зэрэг хариуцлагын асуудлыг нэмэлт, өөрчлөлтийн төсөлд тусгажээ. Тендерт оролцогч  талуудын зүгээс уг хуулийн нэмэлт өөрчлөлтийн хүрээнд Худалдан авах ажиллагааны газрыг эргэн сэргээх зайлшгүй шаардлага байгааг онцолж буй. Өөрөөр хэлбэл,  яам, агентлагууд  бодлого гаргах биш  тендер зохион байгуулах ажилд ихэнх цагаа зарцуулдаг болсон учраас дээрх агентлагийг сэргээн ажиллуулахыг хүсч байгаа юм.  Хуульд оруулах гол өөрчлөлтийн талаар Үндэсний аж үйлдвэрийн ажлын албаны дарга А.Энхцэцэг    “Дотооддоо үйлдвэрлэсэн аж ахуйн нэгжийн бараа, бүтээгдэхүүнийг импортоор авахыг хориглох заалт байдаг.  Энэ заалтыг хэрэгжүүлэхийн тулд худалдан авалт хийхдээ импорт,  дотоодын бүтээгдэхүүнийг нэгтгэсэн зохицуулалтаар явж ирснийг салгаж байгаа. Өөрөөр хэлбэл, дотоодын, импортын гэдэг асуудлыг тусад нь гаргана. Чанар, стандартын шаардлага хангасан барааны жагсаалт болох 185 нэр төрлийн барааг Засгийн газраас удахгүй батлуулах гэж байна. Үүнийг  баталбал Тендерийн хуулийн ерөнхий  гэрээний дагуу нэг болон түүнээс дээш гурван жил хүртэлх хугацаанд бараа бүтээгдэхүүн худалдан авч болно гэдэг заалт хэрэгжих боломж бүрдэх юм. Энэ нь ажлын байр тогтвортой хадгалах, дотоодын бүтээгдэхүүний чанарыг дээшлүүлэх, дотоодын компаниуд төрийн худалдан авалтад оролцох боломжууд нэмэгдэх боломжтой”  хэмээн тодотгосон.  Уг хуульд нэмэлт өөрчлөлт оруулснаар тендерийн ченжүүд “ажил”-гүй болох нь гэсэн хүлээлт байгаа юм. 
АЛТНЫ ТАТВАРЫГ 2,5 ХУВИАР ТОГТООНО
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