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และแล้วฤดูกาลของการตรวจนับสินค้าคงเหลือปลายปี (ending inventory) ก็เวียนมาอีกครั้ง ทำให้พนักงานบริษัทต่างๆ ต้องเหน็ดเหนื่อยเพื่อนับยอด เคลียร์ยอดสินค้าปลายปีกันเป็นประเพณีปีละครั้งเพื่อนำผลการตรวจนับไปบันทึกบัญชี และแจ้งในงบดุลส่งกระทรวงพาณิชย์ และกรมสรรพากร ตามลำดับ แน่นอนว่าปริมาณสินค้าที่สูญหายขาดเกินจากสมุดสต็อกย่อมมีผลกระทบต่องบการเงิน ต่อการบันทึกบัญชีและภาษีอากรโดยเฉพาะในแง่ VAT นั้นจะมีโทษปรับสูงเสียด้วยแล้วเราจะมีวิธีแก้ไขปมปัญหาดังกล่าวได้อย่างไร หรือไม่?
Attachment 379
1. ธุรกิจใดต้องตรวจนับสต็อกบ้าง?
เนื่องจากมาตรฐานการบัญชี (ฉบับที่31) ของ‘สมาคมนักบัญชีและผู้สอบบัญชีรับอนุญาตแห่งประเทศไทย’ ได้ให้นิยาม‘สินค้าคงเหลือ’ ว่าหมายถึง สินค้าสำเร็จรูป (finished goods)สินค้าระหว่างผลิต (work in process) และ วัตถุดิบ (raw material)ดังนั้น จึงสรุปได้ว่าธุรกิจใดก็ตามที่มีสินค้าหรือวัตถุดิบในครอบครองล้วนต้องทำการตรวจนับสินค้าปลายปีทั้งสิ้น อาทิเช่น การผลิตสินค้า รับเหมาก่อสร้าง ซื้อมาขายไปการนำเข้าและส่งออก เป็นต้น
กิจการผลิตสินค้าดูจะยุ่งยากกว่ากิจการอื่นๆเพราะต้องทำการตรวจนับทั้งวัตถุดิบ สินค้าระหว่างผลิต และสินค้าสำเร็จรูปซึ่งในทางปฏิบัติมักจะพบว่ายอดตามผลการตรวจนับจริงมักจะแตกต่างจากยอดตามสมุดบัญชีคุมสินค้าอยู่เนืองๆสาเหตุเกิดได้ในทุกช่วงของการผลิต
ตั้งแต่การซื้อวัตถุดิบมาซึ่งอาจมีปริมาณไม่ครบถ้วนตามใบกำกับสินค้า เนื่องจากมีการระเหิด ระเหย ชำรุดสูญหาย หรือผิดพลาดจากการชั่งตวงวัดก็เป็นได้ทั้งนั้น ช่วงระหว่างการผลิตก็จะเกิดปัญหาจากส่วนสูญเสียหรือเศษซากการผลิต รวมทั้งการหย่อนประสิทธิภาพในขณะผลิตหรือสินค้าเสียหายมาก เกินมาตรฐาน เป็นต้น
กิจการให้บริการซึ่งมองดูผิวเผินก็มักจะคิดว่าไม่ต้องทำการตรวจนับสินค้าอะไร (เพราะไม่มีตัวสินค้าให้ตรวจนับ) แต่อย่าลืมว่ากิจการเหล่านี้อาจต้องใช้วัสดุอะไหล่ต่างๆ ในการให้บริการ เช่น อู่ซ่อมรถต้องมีสต็อกอะไหล่หลายๆ ชนิดหรือกิจการรับเหมาก่อสร้างก็ต้องใช้อิฐ หิน ดิน ทราย และเหล็ก ในการรับจ้างก่อสร้างเป็นต้น ดังนั้นธุรกิจเหล่านี้ก็จำเป็นต้องทำการตรวจนับอะไหล่ หรือวัตถุดิบต่างๆที่คงเหลือตอนปลายปีด้วย เพื่อการบันทึกบัญชี และคำนวณต้นทุนของงานบริการ เป็นต้น
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2.ภาษีเงินได้นิติบุคคลกับ‘สินค้าคงเหลือ’
มาตรา 65 ทวิ(6) บัญญัติว่า“ราคาสินค้าคงเหลือในวันสุดท้ายของรอบระยะเวลาบัญชี ให้คำนวณตามราคาทุนหรือราคาตลาดแล้วแต่อย่างใดจะน้อยกว่าและให้ถือราคานี้เป็นราคาสินค้าคงเหลือยกมาสำหรับรอบระยะเวลาบัญชีใหม่ด้วย” จากบทบัญญัติข้างต้นแสดงว่ากฎหมายภาษีอากรยอมรับวิธีปฏิบัติที่ตรงกันกับกฎหมายบัญชีด้วย นั่นคือเมื่อมีการตรวจนับสินค้าปลายงวดแล้วจะต้องให้ผู้ตีราคาอิสระมาทำการแยกแยะและตีราคาสินค้าคงเหลือปลายงวดออกมาแล้วถือเอาราคาทุนหรือราคาตลาดที่ต่ำกว่า (lower of cost or market value (LCM)) เป็นราคาสินค้าคงเหลือปลายปี และยกไปต้นปีถัดไปณ จุดนี้ จะมีปัญหาที่ต้องพิจารณาอยู่2 ประเด็น คือ
ประเด็นแรก เมื่อปริมาณที่ตรวจนับได้มีความแตกต่างจากยอดตามบัญชีคุมสินค้า บริษัทต้องปรับปรุงบัญชีอย่างไร? หลักการมีอยู่ว่าให้บริษัทถือยอดตามผลการตรวจนับได้เป็นยอดที่ถูกต้องแล้วทำการปรับปรุงการบันทึกบัญชีเสียใหม่ ดังนี้
1. กรณีบันทึกสินค้าคงเหลือด้วยวิธี periodic inventory method บริษัทเพียงปรับปรุงปริมาณสินค้าตามสมุดสต็อก (บัญชีย่อย)ให้ตรงตามผลการตรวจนับและให้นำมูลค่าสินค้าคงเหลือตามที่ตรวจนับและตีราคาไว้ไปบันทึกบัญชี ถือเป็น‘สินค้าคงเหลือปลายงวด’ ในงบการเงินได้เลยผลจากการปฏิบัติดังกล่าวจะทำให้ต้นทุนสินค้าที่ขายได้แบกรับมูลค่าสินค้าขาดเกินจากบัญชีคุมฯโดยปริยาย
2. กรณีบันทึกบัญชีสินค้าคงเหลือด้วยวิธี perpetual inventory method บริษัทจะต้องปรับปรุงบัญชี‘สินค้าคงเหลือ’ และ‘ต้นทุนขาย’ เสียใหม่ให้ตรงตามผลการตรวจนับซึ่งจะมีผลให้ยอดตามบัญชีทั้งสองเพิ่มขึ้นหรือลดลงตามยอดสินค้าที่ขาดหรือเกินไปตามลำดับ
ประเด็นที่สอง สินค้าที่ขาดหายไปจะต้องถือเป็นการขายตามนัยมาตรา 65 ทวิ (4)หรือไม่? ในความเห็นของผู้เขียนเห็นว่ากรมสรรพากรไม่มีอำนาจประเมินมูลค่าสินค้าที่ขาดหาย และถือเป็นการขายทั้งนี้เพราะบริษัทมิได้มีการจำหน่ายจ่ายโอนสินค้าใดๆ ตามนัยมาตรา65 ทวิ (4)แห่งประมวลรัษฎากร (ในทางปฏิบัติมักมีการประเมินภาษีเงินได้นิติบุคคลในกรณีดังกล่าวอยู่เนืองๆ)
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3. VAT กับ‘สต็อกสินค้า’
กฎหมาย VAT มีบทลงโทษสำหรับสินค้าขาดหรือเกินจาก‘รายงานสินค้าและวัตถุดิบ’ ไม่ว่าจะเป็นกรณีที่ผู้ประกอบการทำการตรวจนับเอง (นับบ่อยก็จะโดนบ่อย) หรือเกิดจากการบุกเข้าตรวจปฏิบัติการของเจ้าพนักงานฯ
มีข้อสังเกตว่าบทลงโทษจะรุนแรงมากสำหรับกรณีมีสินค้าหรือวัตถุดิบขาดจากบัญชีคุมสินค้า (รายงานสินค้าและวัตถุดิบ) ทั้งนี้เพราะผู้ยกร่างกฎหมายมุ่งที่จะป้องกันการหลีกเลี่ยงภาษีแต่ดาบนี้ได้สร้างปัญหาให้กิจการต่างๆ ต้องถูกลงโทษทั้งๆ ที่สุจริตที่บอกว่าสุจริตเพราะเป็นธรรมชาติของทุกกิจการที่ต้องมีสินค้าหรือวัตถุดิบขาดเกินไปด้วยเหตุผลต่างๆนานาอันเป็นปกติวิสัยทางการค้า อาทิเช่น ความผิดพลาดจากการชั่งตวงวัดสำหรับสินค้า (หรือวัตถุดิบ) ชนิดน้ำ หรือชนิดผง หรือในบางธุรกรรมที่มีสต็อกมากถึง 30,000 ชนิด (เช่น อะไหล่ยนต์) ก็มีโอกาสผิดพลาด และสับสนในการตัดสต็อกได้บ่อยๆเป็นต้น
เกี่ยวกับกรณีดังกล่าวจึงควรแก้กฎหมายให้มีบทลงโทษเฉพาะในกรณีที่ถูกตรวจปฏิบัติการจากเจ้าพนักงานหรือกรณีที่มีหลักฐานว่ามีการฉ้อฉลเท่านั้นหาไม่แล้วก็รังแต่จะเป็นการเร่งผลักให้บริษัทต่างๆต้องหาช่องหลีกเลี่ยงกัน
ตัวอย่าง ‘บริษัท 8-12 จำกัด’ ผู้ค้าปลีกสินค้าอุปโภคบริโภครายใหญ่ ต้องทำการตรวจเช็คสต็อกสินค้าทุกๆ เดือน เพราะสินค้ามีมากชนิด และส่วนใหญ่เป็นชิ้นเล็กๆ ง่ายต่อการซื้อขาย และหยิบฉวย ดังนั้น การตรวจนับบ่อยๆจึงเป็นวิธีควบคุมภายในที่ดีอย่างหนึ่ง แต่ร้าน ‘8-12’ หารู้ไม่ว่า ‘รายงานผลการตรวจนับสินค้า’ ทุกๆเดือนที่เก็บไว้ที่แผนกบัญชีนั้นอาจสร้างปัญหาได้…เพราะถ้า‘สรรพากร’ มาตรวจสอบแล้วพบคงต้องเป็นเรื่องที่คุยกันยาว ดังนั้น ที่ปรึกษาของร้านจึงมักแนะนำให้ ‘8-12’ ลงบัญชีสต็อกแบบ Sooking Account (คือ ซุกใต้โต๊ะ) เสียเลย
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4.อวสาน…ด้วยน้ำตาของผู้ตรวจนับ
กฎหมาย VAT ก็ไม่อาจหลีกหนีจากข้อกำหนดดังกล่าว…พอสังเขปดังนี้1. การมีสินค้าเกินจากรายงานฯ มีโทษต่ำมากๆ…ถ้าจะผิดพลาดแล้ว การมีสินค้าเกินย่อมดีกว่าขาด
2. หลายๆบริษัท นิยมสร้างตัวเลขลอยๆ แทนการตรวจนับจริง…เช่น “ผลการตรวจนับได้ผลตรงกับยอดในบัญชีสต็อก”
3. บางท่านรู้ลึกก็เลยไม่ค่อยยอมทำบัญชีคุมสินค้า โดยอ้างว่าของอยู่ในมือเซลส์แมนบ้าง นำไปขายตามงานแสดงสินค้าบ้าง (เป็นสถานประกอบการชั่วคราว).…กรณีนี้จึงไม่อยู่ในบังคับให้ต้องโชว์สต็อกตามกฎหมาย VAT
มาถึงจุดนี้คงจะเห็นใจผู้มีหน้าที่ตรวจนับสินค้าคงเหลือ ณ วันที่ 31 ธันวาคมของบริษัทต่างๆ ซึ่งยังต้องมีผลงานเป็นที่ถูกใจของบุคคลอีก3 ฝ่ายด้วยคือ(1) เจ้านายตัวเอง
(2) ผู้สอบบัญชี
(3) สรรพากร
ที่มา: กรุงเทพธุรกิจ โดย อมรศักดิ์ พงศ์พศุตม์
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