SITUATION OF CORPORATE INCOME TAX COMPLIANCE AT THE NORTHERN NETWORK INFRASTRUCTURE CENTER

MINISTRY OF FINANCE ACADEMY OF FINANCE Faculty of Taxation - Customs -Ĩ&Ỵ - HỒ TRẦN MINH QUỐC CQ56/02.02 GRADUATION THESIS TOPIC SITUATION OF CORPORATE INCOME TAX COMPLIANCE AT THE NORTHERN NETWORK INFRASTRUCTURE CENTER Major : Tax Major code : 02 Lecturer : MSc Nguyen Thuy Trang Hanoi - 2022 MINISTRY OF FINANCE ACADEMY OF FINANCE Faculty of Taxation - Customs –²— HỒ TRẦN MINH QUỐC CQ56/02.02 GRADUATION THESIS TOPIC SITUATION OF CORPORATE INCOME TAX COMPLIANCE AT THE NORTHERN NETWORK INFRASTRUCTURE CENTER Major : Tax Major code : 02 Lecturer : MSc Nguyen Thuy Trang Hanoi - 2022 i DECLARATION I hereby declare that this thesis is my own work and effort It has not been submitted anywhere for an award Where other sources of information have been used, they have been acknowledged Graduation thesis author Hồ Trần Minh Quốc ii ACKNOWLEDGEMENT I would like to express my deep gratitude to all those who have given me the possibility to complete this graduation thesis In preparing this graduation thesis, I have had generous help and advice from my teachers, my colleagues, my family and my friends I would like to express my great thanks to all of them First of all, I would like to express my deepest gratitude to my supervisor, Nguyen Thuy Trang, lecturer of Academy of Finance, who has given immeasurable help, constant guidance with many careful instructions, comments and valuable advice to me whenever I need Without her support, I am not able to have a complete thesis And I really appreciate her patience in reading and correcting my thesis Moreover, I have furthermore to thank the staffs of The Northern Network Infrastructure Center for their valuable supports during the internship period Without their helps, it would be impossible for me to finish this work Last but not least, I wish to show my sincere thanks to all my teachers at Academy of Finance, who have provide me with worthy lessons throughout years of study iii ABSTRACT This study investigated the Situation of corporate income tax compliance at The Northern Network Infrastructure Center from the viewpoint of a fourth year student of Faculty of Tax, Academy of Finance The paper aims at finding out the drawbacks in the company’s corporate income tax compliance and the reasons, and more importantly suggesting main methods to improve the efficiency of corporate income tax compliance in the company In achieving these aims, the graduation paper surveys the current situation of corporate income tax compliance and assess that whether it is effective or not From received results, the study argues the most practical implications at The Northern Network Infrastructure Center Corporation to improve the efficiency of corporate income tax compliance of the company in the year to come iv LIST OF ABBREVIATIONS CIT : PIT : VAT : VND : Coporate income tax Personal income tax Value-added tax Viet Nam dong v LIST OF TABLES List Figure Name The north network infrastructure center's organization chart Page 39 Figure The northern network infrastructure center's system for carrying out tax obligations 41 Table 2.1 Overview of the Northern Network Infrastructure Center's Business Results 42 Table 2.2 Declaration of CIT calculation bases for 2019 45 Table 2.3 Declaration of CIT calculation bases for 2020 56 Table 2.4 Table 3.1 CIT figures for the northern network infrastructure center to be paid in 2019-2021 The Northern Network Infrastructure Center's expected business results from 2022 to 2030 47 57 vi TABLE OF CONTENTS DECLARATION .i ACKNOWLEDGEMENT ii ABSTRACT iii LIST OF ABBREVIATIONS iv LIST OF TABLES v INTRODUCTION Chapter 1: THEORETICAL BACKGROUND OF CORPORATE INCOME TAX AND CORPORATE INCOME TAX COMPLIANCE OF ENTERPRISES 1.1 Theoretical background of corporate income tax 1.1.1 Concept of corporate income tax 1.1.2 Characteristics and roles of corporate income tax 1.1.3 Basic contents of Vietnam’s corporate income tax regulations 12 1.2 Theoretical background of corporate income tax compliance of enterprises 21 1.2.1 Overview of the company 21 1.2.2 Concept of tax compliance and corporate income tax compliance 22 1.2.3 Contents of corporate income tax compliance 25 1.2.4 Factors affecting corporate income tax compliance of enterprises 28 Chapter 2: ACTUAL SITUATION OF CORPORATE INCOME TAX COMPLIANCE AT THE NORTHERN NETWORK INFRASTRUCTURE CENTER 33 2.1 Overview of The Northern Network Infrastructure Center 33 2.1.1 Foundation and development of The Northern Network Infrastructure Center 33 2.1.2 Organizational structure of The Northern Network Infrastructure Center 38 2.1.3 Organization of the accounting machine and the equipments for carrying out the company's tax obligations 40 2.1.4 Overview of the Northern Network Infrastructure Center's Business Results 41 vii 2.2 Actual situation of corporate income tax compliance at The Northern Network Infrastructure Center in the period of 2019-2021 42 2.2.1 Corporate income tax registration 42 2.2.2 Corporate income tax declaration and calculation 42 2.2.3 Corporate income tax payment 48 2.3 Assessment of the situation of corporate income tax compliance at The Northern Network Infrastructure Center in the period of 2019-2021 49 2.3.1 Advantages 49 2.3.2 Weaknesses and Causes 50 Chapter 3: RECOMMENDATIONS AND SOLUTIONS TO IMPROVE THE CORPORATE INCOME TAX COMPLIANCE AT THE NORTHERN NETWORK INFRASTRUCTURE CENTER 53 3.1 Objectives and orientations of The Northern Network Infrastructure Center 53 3.1.1 Objectives of The Northern Network Infrastructure Center 53 3.1.2 Orientations of The Northern Network Infrastructure Center 56 3.2 Recommendations and solutions to improve the corporate income tax compliance at the The Northern Network Infrastructure Center 57 3.2.1 Developing the Coporate income tax management and control process at the company 57 3.2.2 Increasing and improving the tax accounting team's professional capacity 57 3.2.3 Increase the leadership and staff's compliance awareness 58 3.2.4 Increase contact with tax authorities and other related units 58 3.2.5 Some recommendations for the Tax Agency 58 CONCLUSION 60 REFERENCES 61 ATTACHMENT 62 INTRODUCTION Background and justification for the research project Tax is not a new notion The Government has consistently implemented tax laws to manage tax collection and regulate the macroeconomy in many countries Taxation is an essential financial tool, reflected in the primary source of revenue for the State budget and as an effective tool for the State to make macroeconomic adjustments, contributing to the regulation of the economy's income harmonization and social justice in distribution Corporate income tax is an essential component of the national tax system, accounting for a sizable portion of total tax revenue At the same time, it helps to regulate the economy by using the tax rate tool However, according to Noor, Jamaludin, Omar, and Aziz (2013); Oh and Ki (2020), tax evasion is becoming a growing concern due to the negative effects on the state budget As a result, corporate income tax management is regarded as a critical task Therefore, corporate income tax management is considered an important task In Vietnam, according to the General Department of Taxation (2021), corporate income tax has always accounted for a large proportion of the structure of state budget revenue during the long period from 2016 to 2021 Article 16, Article 17 of the Vietnamese Law on Tax Administration No 38/2019/QH14 dated June 13, 2019, regulated the rights and obligations of taxpayers and the duties of tax authorities Accordingly, the enterprises have to declare their tax obligations annually to tax administrators, and the tax officials are responsible for supporting and inspecting the companies' declared tax amount However, the statistic of Vietnamese institutions in 2020 showed that 804.590 enterprises were checked tax declaration dossiers at tax offices and had to pay 1.618,5 billion dongs and refunded 174,08 billion dongs for the state budget, reducing the tax deduction of 1.034,24 billion dongs (General Department of Taxation, 2020) In 2020, The total amount proposed to be handled through inspection and examination was 71,876.66 billion VND, equaling 114.7 per cent compared to the same period in 2019, of which: the total increase in tax collected through inspection and inspection is 19,867.14 billion VND, equal to 107.64% over the same period in 2019; deduction reduction is 2,248.8 billion dongs, equal to 86.51% over the same period in 2019; loss reduction is 49,760.72 billion dongs, equal to 119.6% compared to the same period in 2019 Thus, it can be seen that not many 48 Treatment: + In the event that neither individual has declared tax: The company has made an adjustment minutes with common errors such as (company name, buyer's name, address, etc.) In the case of other errors (wrong tax code, wrong money, wrong tax rate, etc.), the company kept a record of invoice recovery and issued a replacement invoice + In the event that one of the two individuals, their company, or the customer, has declared tax: The company has made an adjustment minutes with common errors such as (company name, buyer's name, address, etc) For other errors (wrong tax code, wrong money, wrong tax rate, etc.), the company creates adjustment minutes and issues adjusted invoices at the same time - Some of the expenses are incorrectly recorded Treatment: Accountants re-research the relevant laws and circulars; they update the current new laws on a regular basis in order to understand and properly record them in the accounting books 2.2.3 Corporate income tax payment According to the provisions of the Tax Law, taxpayers are required to pay taxes to the state budget in addition to declaring and calculating taxes Tax payment in this context entails paying in full and on time Enterprises must temporarily pay quarterly CIT based on production and business results no later than the thirtyth day of the quarter following the quarter in which the tax liability arises; businesses are not required to file quarterly CIT declarations The Northern Network Infrastructure Center is a Network Infrastructure Corporation dependent accounting unit As a result, the northern network infrastructure center is only required to declare CIT on the declaration before sending it to the parent corporation The Network Infrastructure Corporation is the unit in charge of carrying out the tax payment obligation and finalizing taxes directly with the Hanoi Tax Department regarding the taxes incurred by the northern network infrastructure center As a result, the northern network infrastructure center's CIT payment form, deadline, and location must comply with VNPT Network Infrastructure Corporation as follows: - Tax payment deadline: The northern network infrastructure center is required to pay provisional CIT on a quarterly basis 49 - The Vietnamese dong is the currency used for tax payments - Tax payment location: pay taxes to the Hanoi State Treasury through the Vietnam Bank for Agriculture and Rural Development (Agribank) - Tax payment method: cash through the Vietnam Bank for Agriculture and Rural Development (Agribank) 2.3 Assessment of the situation of corporate income tax compliance at The Northern Network Infrastructure Center in the period of 2019-2021 It can be confirmed that the Northern Network Infrastructure Center has taken consistent and favorable steps to achieve high efficiency, which is reflected in the achievements that the company contributes to society Currently, the company's contribution to the state budget is increasing; the company is regarded as one of the effective businesses, and it always strictly adheres to the policies and regulations of the State set by the Tax Department of Hanoi Along with the Company's development, the accounting system has become more complete and has contributed to financial issues to help the company stand firm and be competitive in the market economy The financial statement rule issued by the Ministry of Finance was always promptly and thoroughly applied by the Company Accounting work is based on flexibly applying but still adhering to accounting principles, ensuring complete, accurate, and timely provision of information needs in the management process The northern network infrastructure center is a for-profit organization with a simple accounting staff The company submits the declarations completely and on time at the request of the tax authorities A good application of the declaration application on the tax declaration support software, which helps the company make a complete declaration every month The accounting work of the company strictly follows Ministry of Finance regulations, particularly in tax accounting in general and CIT accounting in particular The company strictly follows the guiding circulars; whenever the CIT Law is updated, the unit updates and follows the latest tax authorities' instructions During its operation, the northern network infrastructure center has achieved some remarkable results in meeting its tax obligations, as well as some limitations, as detailed below: 2.3.1 Advantages The corporate income tax compliance of the company is ensured by an accounting system that accounts for 60% of employees with many years of experience, as well as the close inspection and supervision of tax authorities and 50 the Hanoi State inspector The northern network infrastructure center has achieved and benefited from the following notable accomplishments and advantages: Firstly, the vouchers for the initial accounting are in accordance with the Ministry of Finance's prescribed form and are consistent with the economic and legal requirements of the arising economic operations The company has fully organized and implemented a CIT accounting document system, including revenue and income accounting vouchers (sales VAT invoice, credit note, cash receipt ; accounting vouchers) Expenses for signing input VAT invoices, debt notices, warehouse receipts, payment slips ), the detailed CIT monitoring book is reflected quarterly based on production and business results for each quarter and the entire year Secondly, monitor and record monthly and quarterly revenue and expenses in order to calculate and submit quarterly provisional CIT declarations in accordance with tax authority regulations Next, the Company uses tax support and declaration software (HTKK software) developed by the General Department of Taxation to help it prepare tax declarations quickly, accurately, and on time The use of tax system software by the company has reduced errors in the process of declaring and making monthly and quarterly declarations for taxes that businesses must pay to ensure accuracy, honesty, saving manpower and costs, and making inspection and monitoring of the company and the tax authorities more convenient Last but not least, at the request of the tax authorities, the company submits the declarations completely and on time, and recognizing changes in regulations, decrees, etc to protect the Company's interests 2.3.2 Weaknesses and Causes 2.3.2.1 Weakness Aside from the benefits obtained by the Company, the following drawbacks exist: To begin with, the declaration of the basis for calculating CIT still contains errors, is unable to produce payment documents, and incorrectly declares deductible expenses Second, the accounting apparatus, particularly tax accounting, has not yet produced the best results Tax accountants not have much experience due to the relatively large amount of tax work, so errors are common in the process of 51 calculating and determining the payable tax amount As a result, the annual tax amount that the Company pays into the state budget is high, but the Company still miscalculates expenses, requiring the Corporation's Finance and Accounting Department to check and re-account, resulting in a decrease in general work efficiency and increased costs Third, the company did not it carefully; some documents have not yet ensured the legal basis, such as the absence of the responsible person's signature) Accounting staff did not fully number the original vouchers during the detailed numbering process, making it difficult to distinguish when checking and searching Finally, writing the incorrect invoice results in its cancellation and the reaccounting of related taxes 2.3.2.2 Causes a) Objective causes To begin, at the end of the fiscal year, in addition to determining the payable corporate income taxes arising during the year, the accountant must also keep track of personal income taxes for company employees as well as other taxes Throughout the year, VAT is derived from other sources of revenue As a result, accountants must not only keep track of CIT items in the current year, but also of other taxable revenues (VAT, PIT, non-agricultural land tax) To keep things simple, accountants were left out of the CIT compliance audit Furthermore, it can be stated that the overlap in the issuance of legal documents on tax causes a great deal of confusion for businesses Many legal documents on tax policies are sometimes issued in a short period of time, making it difficult for businesses to update or partially update the content of regulations and issues This has a significant impact on business compliance and enforcement of tax laws b) Subjective causes To begin with, the knowledge of some new accountants in the department is still young and limited, resulting in expense misidentification, which affects the declaration process Tax accountants have not been able to keep up with new regulations in determining expenses in a timely manner Second, the number of transactions is high, but the accounting department's staff is inadequate, particularly the number of experienced tax accountants, which is still very limited 52 Third, the re-accounting of CIT from above the Corporation is the result of incorrect expense declarations, and the temporary calculation of quarterly CIT is not done well Fourth, because the Company has many customers as well as telecommunications stations located in many provinces, the purchase and sale of invoices in the period occurs continuously, and employees write incorrect invoices, resulting in invoice deletion Finally, the Company lacks a process and a principle for properly, carefully, and perfectly storing documents 53 Chapter 3: RECOMMENDATIONS AND SOLUTIONS TO IMPROVE THE CORPORATE INCOME TAX COMPLIANCE AT THE NORTHERN NETWORK INFRASTRUCTURE CENTER 3.1 Objectives and orientations of The Northern Network Infrastructure Center 3.1.1 Objectives of The Northern Network Infrastructure Center Companies that provide telecommunications services are being born at an increasing rate as the economy grows However, there is always some competition for customers among telecommunications companies As a result, in order to maintain stable operation and development, the Northern Network Infrastructure Center's Board of Directors is constantly offering solutions to strengthen the company's development VNPT Network Infrastructure Corporation in general, and the Northern Network Infrastructure Center in particular, have gradually asserted their position and key role in the field of telecommunications services after seven years of operation Manage, develop, operate, and exploit the VNPT Group's telecommunications - information technology network, with the goal of making VNPT the No enterprise in the Telecommunications - Information Technology market details on network and service quality As a result, the Northern Network Infrastructure Center's main operational goals for the operating period 2022 to 2025 is the determination to make VNPT the number one enterprise in network quality They are summarized in two goals, which are as follows: First and foremost, ensure that the VNPT Group's network infrastructure is maintained and secure With nearly ten years of existence, and the process of handing over, receiving, and forming a new organization, the northern network infrastructure center has stably maintained all new activities, as well as well organized management work Managing the safe and efficient operation and exploitation of the entire Telecommunications - Information Technology network in Vietnam's northern region to support the Group's production and business activities After receiving the entire technical infrastructure from the Group's units, the Northern Network Infrastructure Center has essentially completed the planning of telecommunications network systems - Information technology; at the same time, complete the plan for VNPT's entire network and develop a network 54 development plan for the next three years The unit has carried out strength expansion projects, upgrading domestic and international transmission systems as well as fixed broadband networks, increasing capacity by 1.2 to 1.5 times Furthermore, the Northern Network Infrastructure Center has expanded mobile network coverage, implemented key programs such as 4G / 5G, and completed the project of implementing network transfer to keep numbers in accordance with Ministry of Information and Communications policy The Northern Network Infrastructure Center (VNPT Net-1) has successfully completed the assigned work tasks, as well as the production and business plans, as evidenced by a number of key indicators, including total revenue of nearly 200 billion VND With the great role of the Network Infrastructure Center in the North, VNPT Group has achieved a breakthrough in infrastructure expansion, broadcasting 11,000 4G stations, including 7,000 4G stations with 900 MHz frequency, assisting Vinaphone network to have 4G coverage throughout Vietnam with the coverage area increased 2.5 times compared to the coverage area of the 2100 MHz technology BTS As a result, the Group's sales and sales force have met the target of 4.3 million subscribers, which is a significant portion of the Northern Network Infrastructure Center In the field of Information Technology, the Northern Network Infrastructure Center has received nearly 200 systems and programs for providing services and charging for mobile, Internet, fixed, MyTV and many other systems Other management services serving production and business operations of the whole Group The unit takes the lead role in building and developing more than 150 features, packages, promotions for business services and customer care Second, achieve the highest level of service quality and network connectivity The northern network infrastructure center chooses the customer as the center As a result, the center's motto is to look at customers to serve, using customer acceptance and satisfaction as a metric In the year 2021, the Northern Network Infrastructure Center deleted every "bad cell," every black point that lacks or is weak in service waves, and eliminates every malicious code and virus in users' computers very practical things for customers, and important to the business's focus on customer care 55 Defining 2022 as the “Year of New Network and Service Quality So after the Covid-19 Pandemic”, implementing the Group's policy of modernizing the Telecommunications - Information Technology network in the direction of applying the latest technology on the Internet The Northern Network Infrastructure Center is determined to focus all resources, with all solutions such as optimizing resources, continuing to invest in improving the quality of mobile networks, voice, and high bandwidth for data services; at the same time, synchronously deploying technical and professional solutions towards the goal of turning VNPT into the number one enterprise in the Telecommunications Information Technology market in terms of network and service quality The Northern Network Infrastructure Center has set specific development goals in the period from 2022 to 2030 in order for the company to grow, develop, and achieve the main goals that the company has set as follows: - In a rapidly changing global economy, the company strives to assist clients in devising new ways to create, manage, and value value - The company's goal will be to diversify and develop all types of services evenly Currently, the company's primary activity is providing telecommunications services, but in the future, the company will promote and focus more on the consulting service of individual network installation, which is also a type of service that is being aggressively developed by many other large joint stock companies in the same industry - Constantly improve the legitimate interests of the company's members and employees in order to create the highest motivation and working spirit for the entire company, while also improving the quality of telecommunications services commensurate with the company's size in regional and international degrees - Contributing to a clean and healthy national financial system: this is one of the company's larger macro goals, and the company's services will help the business's financial statements It will also be an effective tool for the government to manage and develop the economy in a responsible way, and the government will make appropriate policies based on the results of implementation - Continue to build and develop the company, turning it into a strong enterprise in the field of telecommunications services in the northern region The northern network infrastructure center stays true to and complies with its tax obligations in order to gain the trust of customer companies, thereby assisting the company in continuously attracting and increasing the number of customers by 56 ensuring the company's secure and long-term development Maintain and develop services and products that are considered business strengths, resulting in potential development steps to serve more customers 3.1.2 Orientations of The Northern Network Infrastructure Center Also with growing demand for telecommunications services in the domestic consumer market, the northern network infrastructure center has developed a development strategy to match and meet the needs of customers both now and in the future The northern network infrastructure center creates a development plan to meet its objectives over the next four years, from 2022 to 2025 Concerning the size of the operation: With the popularity and capacity that has been established with customers In the coming years, the company will sign numerous high-value construction contracts The following are the company's specific orientations for the next three years: Table 3.1: The Northern Network Infrastructure Center's expected business results from 2022 to 2030 Currency: Million VND Targets Year 2022 2023 2024 2025 185.000.000 190.000.000 195.000.000 200.000.000 105.000.000 110.000.000 115.000.000 120.000.000 21.000.000 22.000.000 23.000.000 24.000.000 Gross sales of merchandise and services Net profit before tax Corporate income tax with tax rate 20% (Source: Finance and Accounting Department of Northern Network Infrastructure Center) Capital scale: It is expected that the company's capital will be increased from 20 to 30 billion dong to meet the company's capital needs The additional capital that the company is expected to raise will come from the Network Infrastructure Corporation's capital, as well as borrowing from credit institutions 57 Therefore, with the Northern Network Infrastructure Center's development orientation in the period 2022-2025; the company is doing more and more effective business, and the amount of CIT paid to the budget is increasing As a result, the accounting department's requirements are growing by the day in order to properly calculate completeness and fulfill the State's tax obligations 3.2 Recommendations and solutions to improve the corporate income tax compliance at the The Northern Network Infrastructure Center 3.2.1 Developing the Coporate income tax management and control process at the company The company can use electronic invoices instead of paper invoices, which makes it easier to control invoices, saves printing costs, and is simple to integrate while avoiding the risk of loss, fire, and damage To reduce the difference between revenue and taxable income, the company must take reasonable measures in cost management, limit unreasonable expenses, and improve business efficiency + Expenses must be approved by the Director, and when expenses are incurred, valid invoices and documents must be provided: - Expenditures must be specified within a certain range; if this range is exceeded, it must be clearly presented, along with compensatory measures To encourage employees in the process of complying with the Company's tax obligations, the Company has a reward and punishment system in place - The company must raise the management board's and employees' awareness of legal compliance in order to avoid administrative violations and contract violations that result in unreasonable costs, resulting in a difference between accounting profits and taxable income 3.2.2 Increasing and improving the tax accounting team's professional capacity Regularly update relevant Ministry of Finance documents, circulars, guidelines, amendments, and supplements to ensure that the company always properly and fully fulfills its tax obligations The company should improve the professional qualifications of accounting and tax for accounting department employees and send them to advanced training courses so that there are no more errors in tax accounting during the declaration process The cost of determining or implementing quarterly tax temporary payments no longer differs significantly 58 More tax accountants are needed to meet the volume of accounting in the company and avoid unnecessary errors When there are changes in accounting staff, it is necessary to carefully hand over the work Accountants must actively improve their understanding and awareness of CIT compliance, as well as be alert to changes in the Tax Law and issued documents To avoid overpayment of enterprises, be more cautious when determining CIT Tax accounting requires businesses to voluntarily pay taxes to the state and view it as part of their rights and obligations 3.2.3 Increase the leadership and staff's compliance awareness The Board of Directors is the first to become aware of the Company's tax obligations The Board of Directors must strike a balance between the interests of the company and the interests of the state Strictly fulfill state tax obligations, and impose sanctions on individuals in the company who engage in fraudulent behavior The officers in the Company must be honest, honest in their work, and well comply with the company's laws and regulations in order to avoid collusion and fraud in order to redeem their own interests and harm the Company 3.2.4 Increase contact with tax authorities and other related units Contacting the tax office's taxpayer support department on a regular and proactive basis to obtain timely answers to difficulties and questions regarding the company's tax declaration and calculation It is necessary to contact the Tax Office proactively to re-check after paying but still being reported to have paid tax late When there is a change in the Law or Circular, it is necessary to immediately consult with the Tax Authority to ensure that tax operations are adjusted in a timely manner It is necessary for the bank where the company has an account to have a close relationship and smooth coordination so that the tax payment process in uqas occurs quickly and on time 3.2.5 Some recommendations for the Tax Agency Apart from the Company's sense of compliance, whether the Company fulfills its tax obligations well or not, the Network Infrastructure Corporation's development direction is also partly dependent on the management of the Tax authorities 3.2.5.1 Completing the legal structure for corporate income taxation 59 It is necessary to overcome the shortcomings of relevant legal documents in order to ensure the proper implementation of CIT obligations To address these shortcomings, a synchronous legal environment must first be established: - Systematize CIT regulations in a clear, simple, and easy-to-understand manner, ensuring tax payment fairness To avoid the situation of many documents but low efficiency, specialized agencies review and compare documents on a regular basis and recommend the elimination of outdated, overlapping, and contradictory documents - Adding to and improving the legality of legal documents: Inspection and examination law; tax administration law ensures that tax-related work is completed in a convenient, efficient, and timely manner - Before issuing a document on corporate income tax, the competent authority should carefully study it, organize a public consultation, and test the document's content in a limited range carried out on a large scale 3.2.5.2 Improve the quality of propaganda in order to help taxpayers Strengthen the advertisements to assist businesses in receiving timely assistance and answering questions for businesses in a simple, easy-tounderstand, and effective manner Organizing professional and qualified human resources to provide taxpayers with initial services such as answering phones and making personal contacts Combine and utilize all resources in order to provide increasing quality and expertise in propaganda and support activities for businesses 3.2.5.3 Co - operation with relevant agencies should be improved Coordination of tax collection with commercial banks: Developing mechanisms to encourage and incentivize businesses to use non-cash payment methods for tax collection Creating an information portal to help banks with tax collection Promote the role of investigative agencies, procuracies, and courts in prosecuting, investigating, prosecuting, and adjudicating crimes against tax laws in a timely and strict manner To encourage the active role of information and press agencies in activities such as propagating and disseminating tax policies and laws; to set an example for organizations and individuals in properly implementing the corporate income tax law 60 CONCLUSION After three months of internship at the Northern Network Infrastructure Center, I was initially exposed to and learned about the network's structure, organization, and operation mechanism Although I was not fully exposed to the operations because the company has only officially made transactions, I was initially exposed to and learned about the network's structure, organization, and operation mechanism My thesis has systematized the general theory of implementing CIT over the course of research, based on knowledge and methodology obtained at school and the actual situation at the company The thesis presents a general theory about the concept of characteristics as well as the role of CIT, while also providing an overview of the basic contents of CIT under the Law on Corporate Income Tax and the Law on Tax Administration One after the other, contributing to the clarification of a number of issues in tax law, contributing to further improving tax implementation at the company The topic has proposed a number of solutions to improve the responsibility to fulfill tax obligations and resolve remaining limitations in the company as well as the current tax management system Due to time and documentation constraints, the topic was unable to conduct specific research on the implementation processes from the design stage, initial assignment or planning stage of the company, and project acceptance affects tax and does not examine in depth the application of tax laws in the company, but only exposes the reality based on documents obtained from the books and f Despite many efforts in understanding and researching, this is a new and complicated topic; additionally, with limited experience, defects are unavoidable We look forward to hearing from teachers and students in order to improve this thesis.inancial paper 61 REFERENCES Ministry of Finance (2013), "Circular No 156/2013/TT-BTC guiding the Tax Administration Law, the Law amending and supplementing a number of articles of the Tax Administration Law, and Government Decree No 83/2013/ND -CP dated 22 July 2013" Ministry of Finance (2014), "Circular 78/2014/TT-BTC guiding the implementation of the Government's Decree No 218/2013/ND-CP dated December 26, 2013 regulating and guiding the implementation of the goods corporate income tax law" Ministry of Finance (2014), "Circular No 151/2014/TT-BTC guiding the implementation of Decree 91/2014/ND-CP amending and supplementing a number of articles in the Decree on tax regulations" Ministry of Finance (2014), "Circular No 200/2014/TT-BTC issued by the Ministry of Finance on December 22, 2014" Ministry of Finance (2015), Circular No 96/2015/TT-BTC dated 22/06/2015, guidance on CIT in Government Decree No 12/2015/ND-CP dated 12/02/2015 The Government shall detail the implementation of the law amending and supplementing a number of articles of the tax laws, amending and supplementing a number of articles of the tax decrees, and amending and supplementing a number of articles of the Ministry of Finance's Circular No 78/2014/TT-BTC dated June 18, 2014, Circular No 119/2014/TT-BTC dated August 25, 2014, and Circular No 151/2014/TT-BTC dated October 10 Ministry of Finance (2016) "Circular No 53/2016/TT-BTC dated March 21, 2016 amending and supplementing a number of articles of Circular 200/2014/TTBTC dated December 22, 2014" Assoc Dr Nguyen Thi Lien (editor) (2011), Finance Publishing House, Hanoi, "Textbook of Income Tax" Assoc Dr Le Xuan Truong (editor), Financial Publishing House, Hanoi, 2010, "Textbook of Tax Administration" 62 ATTACHMENT ... Actual situation of corporate income tax compliance at The Northern Network Infrastructure Center in the period of 2019-2021 2.2.1 Corporate income tax registration The Northern Network Infrastructure. .. declaration and calculation 42 2.2.3 Corporate income tax payment 48 2.3 Assessment of the situation of corporate income tax compliance at The Northern Network Infrastructure Center in the. .. the theoretical basis of corporate income tax obligations of enterprises Through the analysis and assessment of the actual situation of the implementation of CIT obligations at the Northern Network