Hoàn thiện công tác kiểm tra thuế tại cục thuế tỉnh nghệ an

10174 LV.ThS DHKTQD II Il TRUONG DAI HOC KINH TE QUOC DAN ■ ■ NGUYtN THI PHUONG THUY DAJMOC K.T.Q.D TT THONG TIN THU VIEN PHONG LLAX AX ■ TC LIEl HOAN THIEN CONG TAC KIEM TRA THUE ■ TAI CUC THUE TINH NGHE AN CHUYfiN NGANH: KINH TE PHAT TRlfiN LUAN VAN THAC SY KINH TE Ngubi hildng dan khoa hoc: PGS.TS NGUYEN NGOC SON ths HA NOI, NAM 2014 LCH CAM DOAN Toi xin cam doan luan van “Hoan thien cong tac kiem tra thue tai Cue thue tinh Nghe An” la ket qua cua qua trinh hoc tap, nghien cuu khoa hoc doc lap, nghiem tuc cua ban than, khong cd chep tu cong trinh nghien cuu nao khac Cac so lieu, tai lieu duoc su dung luan van dam bao hoan toan chinh xac HaNoi,ngay thang Hoc vien nam2014 Nguyen Thi Phuong Thuy MUC LUC • • LOI CAM DOAN MUC LUC DANH MUC CAC TU VIET TAT DANH MUC BANG, SO DO TOM TAT LUAN VAN i MO DAU CHUONG 1: CO SO LY LUAN VE KIEM TRA THUE VA CONG TAC KIEM TRA THUE 1.1 Mot so van de ly luan ve thue 1.1.1 Khai niem va vai trd cua thue 1.1.2 Phan loai thue 1.2 Ly luan chung ve kiem tra thue 1.2.1 Khai niem va dac diem cua kiem tra thue 1.2.2 Vai trd cua kiem tra thue doi voi nganh thue 1.2.3 Nguyen tac kiem tra thue 10 1.2.4 Phan loai kiem tra thue 12 1.3 Cong tac kiem tra thue 13 1.3.1 Noi dung kiem tra thue 13 1.3.2 Quy trinh kiem tra thue 16 1.3.3 Phuong phap va hinh thue kiem tra thue 20 1.3.4 Bo may kiem tra thue 22 1.4 Cac nhan to tac dong den cong tac kiem tra thue 23 1.4.1 Cac nhan to khach quan 24 1.4.2 Cac nhan to chu quan 26 1.5 Kinh nghiem ve kiem tra thue d- mot so Cue thue dia ph iron g 28 1.5.1 Tai Cue thue Thanh Da Nang 28 1.5.2 Tai Cue thue Thanh Ho Chi Minh .30 CHUONG 2: THUC TRANG CONG TAC KIEM TRA THUE TAI CUC THUE TINH NGHE AN 33 2.1 Tong quan ve to chuc bo may va tinh hinh thue hien nhiem vu thu ngan sach tai Cue thue tinh Nghe An 33 2.1.1 Tong quan ve to chuc bo may cua Cue thue tinh Nghe An 33 2.1.2 Tinh hinh thue hien nhiem vu thu ngan sach tai Cue thue tinh Nghe An thdi gian qua 35 2.2 Thue trans cong tac Idem tra thue tai Cue thue tinh Nghe An 36 2.2.1 Ve noi dung kiem tra thue 36 2.2.2 Ve quy trinh kiem tra thue 49 2.2.3 Ve phuong phap va hinh thue kiem tra thue 61 2.2.4 Ve to chuc bo may kiem tra thue tai Cue thue tinh Nghe An 66 2.3 Danh gia chung ve cong tac kiem tra thue tai cue thue tinh Nghe An 69 2.3.1 Ket qua dat dupe 69 2.3.2 Ton tai 73 2.3.3 Nguyen nhan cua ton tai 77 CHLONG 3: GIAI PHAP NHAM HOAN THIEN CONG TAC KIEM TRA THUE TAI CUC THUE TINH NGHE AN DEN NAM 2020 80 •7 r 3.1 Dinh huong va muc tieu hoan thien cong tac kiem tra thue cua cue thue tinh Nghe An den nam 2020 80 3.1.1 Dinh huong cong tac kiem tra thue 80 3.1.2 Muc tieu hoan thien cong tac kiem tra thue 80 3.2 Cac giai phap hoan thien cong tac kiem tra thue tai Cue thue tinh Nghe An den nam 2020 82 3.2.1 Phat trien ve so luong, chat luong nguon nhan luc to chuc bo may kiem tra thue 82 3.2.2 Phat trien va mo rong cac ky nang kiem tra thue 84 3.2.3 Xay dung ky nang phong van va van dung tarn ly hoc vao hoat dong kiem tra thue 88 3.2.4 Xac dinh dung doi tuong can kiem tra thue 89 3.2.5 Xay dung, hoan thien co sb du lieu ngubi nop thue phuc vu hieu qua cho cong tac kiem tra thue 93 3.2.6 Phoi hop vbi cac co quan chuc nang tren dia ban nham tang cubng hieu qua cong tac kiem tra thue 94 KET LUAN 96 DANH MUC TAI LIEU THAM KHAO 98 DANH MUC CAC TU" VIET TAT KY HIEU CCNT ' NOI • DUNG Cuong che ng thue CNTT Cong nghe thong tin CQT Co quan thue DN Doanh nghiep GTGT Gia tri gia tang KTNB Kiem tra noi bo NNT Nguoi nop thue NSNN Ngan sach Nha nuoc QD Quyet dinh TNCN Thu nhap ca nhan TNDN Thu nhap doanh nghiep TTDB Tieu thu dac biet DANH MUC BANG, SO DO Bang: Bang 2.1: Tong hop-ket qua thu NSNN cua Cue thue tinh Nghe An giai doan 20102013 35 Bang 2.2: Ket qua kiem tra tai tru so ngubi nop thue nam 2013 44 Bang 2.3: Ket qua kiem tra tai tru so co quan thue nam 2013 44 Bang 2.4: Ket qua kiem tra tai tru so CQT giai doan 2010-2013 51 Bang 2.5: Ket qua thue hien ke hoach kiem tra tai tru so NNT nam 2013 53 Bang 2.6: Ket qua kiem tra tai tru so NNT nam 2010-2013 56 Bang 2.7: Ket qua Kiem tra noi bo giai doan 2010 -2013 582 So1 do: So 2.1: To chuc bo may Cue Thue Nghe An 34 So 2.2: Quy trinh kiem tra tai Cue thue tinh Nghe An 49 So 2.3: To chuc bo may kiem tra thue Cue thue tinh Nghe An 68 TRUONG DAI HOC KINH TE QUOC DAN ■ ■ NGUYEN THI PHU UNG THUY HOAN THIEN CONG TAC KIEM TRA THUE TAI CUC THUE TINH NGHE AN CHUYfiN NGANH: KINH Tfi' PHAT TRlfiN TOM TAT LUAN VAN THAC SY HA NOI, NAM 2014 i TOM TAT LUAN VAN Trong hoat dong quan ly thue, cong tac kiem tra la mot noi dung quan trong, anh hudng den sir tuan thu phap luat thu£ cua cac doi tuong xa hoi, dam bao nguon thu cho ngan sach nha nude, gop phan hoan thien chinh sach, phap luat thu£ va thue hien kiem soat, dieu tiet cac hoat dong kinh te cua cac to chuc, ca nhan xa hoi Cong tac kiem tra thue then gian qua khong nhung dong gop dang ke chong that thu thue ma dam bao cong bang cho cac chu the kinh te phat huy nguon luc cua minh day manh san xuat, nang cao nang suat lao dong Tai Cue thue tinh Nghe An, cong tac kiem tra thue dong vai trd quan trong viec hoan vuot muc du toan thu ngan sach nha nudc(NSNN) hang nam Tuy nhien, cong tac kiem tra thue tai Cue thue tinh Nghe An van ton tai nhung han che nhat dinh, chua dap ung day du yeu cau dat cho cong tac quan ly thue noi chung, cong tac kiem tra thue noi rieng Dieu doi hoi cong tac kiem tra thue d Nghe An can cd sir nghien cuu, tim hieu, danh gia, tu de xuat cac giai phap quan nham hoan thien, nang cao hieu qua quan ly thue tren dia ban tinh Nghe An Xuat phat tu thue trang va yeu cau do, de tai dupe lira chon la “Hoan thien cong tac kiem tra thue tai Cue thue tinh Nghe An” Luan van di sau vao phan tfch thue trang cong tac kiem tra thue tai Cue thue tinh Nghe An, nhung ket qua dat duoc va nhung ton tai can khac phuc Tir do, tim nguyen nhan cua nhung ton tai va dua nhung giai phap nham hoan thien cong tac kiem tra thue tai Cue thue tinh Nghe An Muc tieu nghien cuu cua luan van la danh gia thue trang va dua cac giai phap nham hoan thien va nang cao hon nua chat luong cua cong tac kiem tra thue tai Cue thue tinh Nghe An De dat duoc muc tieu chung do, luan van de cac muc tieu cu the nhu: hoan thien khung ly thuyet ve cong tac kiem tra thue, danh gia thue trang cong tac kiem tra thue tai Cue thue tinh Nghe An giai doan 2010-2013, tu de xuat giai phap hoan thien cong tac kiem tra thue tai Cue thue tinh Nghe An den nam 2020 ii Dong thbi luan van xac dinh doi tuong nghien cuu la cdng tac ki£m tra thu£, nhien chi tap trung vao mot so van de chinh la noi dung, quy trinh va phuong phap va bo may to chuc kiem tra thu£ tai Cue thud tinh Nghe An Thai gian nghien cuu thue trang cong tac kiem tra thue giai doan 2010 -2013 va de xuat giai phap den nam 2020 Ve phuong phap nghien cuu, tac gia da lay chu nghia vat bien chung lam co so phuong phap luan, ben canh su dung cac phuong phap truyen thong nhu Phuong phap tong hop tu kinh nghiem kiem tra thue cua cac dia phuong, tu cac hoi nghi tong ket, cac bao cao cua nganh qua cac nam; Phuong phap thong ke, doi chieu va so sanh so lieu ve cong tac kiem tra thue qua cac nam lay tu Phong Tong hop nghiep vu du toan, Phong Kiem tra thue, cac Chi cue thue cua Cue thue tinh Nghe An; Phuong phap khai quat hoa va he thong hoa cac ly luan chung ve thue va kiem tra thue Ve tong quan nghien cuu, tac gia dua mot so nghien cuu da thue hien co lien quan den cong tac kiem tra thue nhu: - Luan van " Tang cucmg cdng tac tra, kiem tra thue doi vdi doanh nghiep tai Cue thue tinh San La” cua Th.S Dang Thuy Trang, nam 2013, Truong Dai hoc Kinh Te Quoc Dan Trong luan van tac gia da he thong cac ly luan ve tra, kiem tra thue; danh gia thue trang cua cong tac tra, kiem tra thue doi voi doanh nghiep tai Cue thue tinh Son La giai doan 2008-2012, qua dua cac giai phap tang cuong cong tac tra, kiem tra thue doi voi doanh nghiep tren dia ban tinh Son La - Luan van “Hoan thien to chicc tra thue doi vdi cac doanh nghiep lan a Viet Nam” cua Th.S Hoang Thi Thu Ha, nam 2007, Truong Dai hoc Kinh Te Quoc Dan Ben canh nhung ly luan chung ve cong tac tra thue, tac gia cung chi nhung ton tai chung cong tac tra thue b Viet Nam la Trinh nghiep vu chuyen mon cua can bo nganh thue nhieu han che; Cong tac tuyen truyen ho trp NNT, cong tac luu tru du lieu thong tin ve NNT chua khoa hoc va 92 trung binh la cac doanh nghiep co mot so chi tieu phan tich bat hop ly nhung khong co su bien doi Ion, hoac so Id chuyen sang ky sau khong Ion, hoac cac giao dich giua cac ben lien ket co gia tri khong cao, hoac doanh nghiep dupe mua lai, sat nhap Nhom cd rui ro thap la nhung doanh nghiep khong co su bien dong bat thudng tu cac chi tieu phan tich, hoac cac giao dich giua cac ben lien ket co gia tri thap, hoac so 16 chuyen sang ky sau it \ r \ Rui ro theo tung ho scr: Xep hang tung ho so doanh nghiep vdi nhung vi r r pham rui ro cu the, chi tiet theo muc rui ro, loai rui ro va tinh chat rui ro lam co sd cho viec kiem tra ban dau cac rui ro phat hien •> r \ Ba la, Kiem tra rui ro: Cac doanh nghiep dupe xep vao cac nhom rui ro deu r t r r t phai tien hanh kiem tra chi tiet cac rui ro da phat hien tai co quan thue (kiem tra tai ban) tren co sb thu thap, phan tich thong tin de danh gia tinh xac thuc va muc cua cac rui ro Dac biet cac doanh nghiep da dupe xep loai vao doi tupng co rui ro cao phai dupe tien hanh kiem tra d muc chi tiet, cu the hon cac rui ro da phat hien qua budc phan tich Thanh tra phai tien hanh thu thap cac thong tin, tai lieu lien quan true tiep den rui ro phat hien nhu: cac hop dong, cac chung tir giao dich, cac thong tin ve bao hiem xa hoi, ve giao dich ngan hang va cac to chuc tin dung, ve xuat nhap khau Tir kiem tra xac dinh muc cua tung rui ro va dinh lupng tung rui ro de tien hanh cac phuong an xu ly tren co sd ngudn luc san co Bon la, Lap ke hoach kiem tra rui ro tai doanh nghiep: Cac doanh nghiep da xac dinh dupe cac rui ro va dinh lupng dupe muc rui ro cao deu phai dua vao ke hoach tra Cac nhom phan tich tiep tuc tien hanh phan tich danh gia tinh xac thuc va muc cua cac rui ro doi vdi cac doanh nghiep da lap ke hoach tren co sb cac thdng tin tai lieu thu thap dupe tir ben ngoai hoac true tiep lam viec voi doanh nghiep tai co quan thue (kiem tra tai ban) Ddi voi cac doanh nghiep khong giai trinh dupe cac nghi van tren thi tien hanh tra true tiep tai doanh nghiep Nam la, ung dung khoa hoc nghe vao ky nang phan tich: Tat ca cac cdng 93 viec tu phan tich nhan dang rui ro, xep hang rui ro, kiem tra rui ro den viec tra, kiem tra rui ro tai doanh nghiep deu phai co su ho tro cua cong nghe may tinh Thuc te cho thay, muc cong cua cdng tac tra, kiem tra theo ky thuat rui ro phu thuoc chu yeu vao muc ung dung cdng nghe may tinh ho tro cho cdng *> ~ A f tac tra, kiem tra Cac ung dung tin hoc ho tro deu duoc xay dung theo kien truc tin hoc dang mo, he thong tin hoc cung cap co so du lieu tich hop va cac ung dung co ban lam cdng cu ti'nh toan va phan tich du lieu Cac ung dung ho tro deu , duoc xay dung tren yeu cau nghiep vu va ky thuat tra, kiem tra 3.2.5 Xay dung, hooin thien co' sd chi' lieu ngtrori nop thue phuc vu hieu qua •z r cho cong tac kiem tra thue Thdng tin, du lieu bao gio cung la dau moi cua moi cuoc kiem tra Khi co thdng tin tot thi CQT moi co the dua duoc nhung quyet dinh chinh xac va co hieu qua cao thdng tin bao gio cung la dau moi cua moi cuoc kiem tra Do do, co so du lieu NNT phai duoc cap nhat mot cach chinh xac, kip thdi, day du voi su ho tro tu cdng nghe thdng tin hien dai Neu khdng, cac van de rui ro se khdng the danh gia chinh xac De co duoc co so du lieu day du, chinh xac hon ve NNT, Cuc thue can quan tam den mot so giai phap cu the sau: Thu nhat, xay dung thong nhat co so du lieu ve NNT tren he thong mang noi bo nganh thue, thudng xuyen cap nhat nhung thdng tin co ban cua NNT, bao gom: + Thdng tin ve dac diem, quy md, co cau td chuc cua NNT + Thdng tin ve tinh hinh va ket cau san xuat kinh doanh + Thdng tin ve tinh hinh ke khai, nop thue + Thdng tin ve tinh hinh vi pham phap luat noi chung va vi pham phap luat ve thue noi rieng , + Thdng tin khac lien quan den NNT co tu ben thu ba nhu ngan hang, ban hang cua NNT, kho bac He thong thdng tin can duoc thu thap, xu ly va cap nhat, luu tru tren he thdng may tinh, duoc phan cap nham khai thac, su dung mot cach hop ly cho tung cap quan ly va cho tung bo phan chuc nang 94 Thu hai, thiet lap he thong mang trao doi thong tin voi ben ngoai Hien Cue thue da xay dung dupe he thong mang may tinh thong nhat ket noi, trao doi thong tin, du lieu toan nganh de trao doi thong tin voi Tong cue va cac Chi Cue thue Nhung thong tin co ban ve so thu nop giua cac cap duoc truyen de may tinh xu ly tu dong He thong chuong trinh ung dung da duoc trien khai rong khap toan nganh thue phuc vu cac yeu cau tarn cua cong tac quan ly thue Tuy nhien, he thong ung dung trao doi thong tin vdi cac co quan chuc nang khac chua duoc phat trien Trong do, de co co so du lieu ve NNT day du, co chat lupng thi ngoai nhung thong tin NNT cung cap thi qua trinh quan ly, ban than Cue thue phai truy cap, tham chieu vdi cac thong tin khac lien quan den NNT cac co quan, to chuc chuyen nganh nam gitr Vi vay, de nang cao dupe hieu qua cua cdng tac thu thap thong tin NNT, Cue thue nen tang cudng ket noi mang vdi cac ban, nganh lien quan de viec trao ddi va nam bat thong tin dupe kip thdi, tir cd the tro giup, giai quyet cac trudng hop phuc tap tao dieu kien cho cdng tac kiem tra thue dupe hoan thien hon Thu ba, bd sung may tinh va hoan thien cac he thong mang phuc vu yeu cau quan ly Duy tri va van hanh cac ung dung tin hoc, ddng thdi tien hanh nang cap ung dung va trien khai mdi ung dung dap ung yeu cau quan ly theo cac quy trinh cua Tdng cue, dam bao an toan he thong mang may tinh va co sd du lieu toan nganh Thue hien phan quyen cho cdng chuc lam nhiem vu tdng hop ve cdng tac kiem tra thue dupe khai khai thac, tra cuu ket qua kiem tra cua cac Chi cue Thue de phuc vu tot hon cho viec tdng hop va chi dao chung toan nganh; phan quyen cho cac cdng chuc lam cdng tac kiem tra dupe khai thac du lieu tren ung dung quan ly an chi de tien cho viec kiem tra doi chieu sd lieu thudng xuyen r a 3.2.6.Phoi hop vdi cac co" quan chuc nang tren dia ban nham tang cudng hieu qua cdng tac kiem tra thue De cdng tac kiem tra thue mot phat huy hieu luc va hieu qua thi cac co quan chuc nang can cd nhung hanh dong trudc tien Dd chinh la tien de de tao mdi trudng phap ly chat che, day du, la cdng cu manh hd tro co quan thue 95 cdng tac kiem tra linh vuc thue Nhung don vi nop thue co dlu hieu khong ch4p hanh cac quy dinh cua co quan thue can duac bao cao len co quan tham quydn cao nhat tren dia ban nhu Hoi dong nhan dan tinh, Uy ban nhan dan tinh Tien hanh phoi hop vdi cac co quan kiem tra ngoai nganh nhu Kiem toan Nha nude khu vuc II ddng tren dia ban Vinh, Thanh tra tinh trudc tien hanh cac cuoc kiem tra tranh chong cheo cdng tac kiem tra thue dan den phai dieu chinh ke hoach lam tdn kern thdi gian va cdng sue Ddng thdi phdi hop vdi Kho bac nha jiudc tinh, pho, cac Ngan hang de kiem soat luong tien cua dan vi nop thue, can thiet xu ly thu ng cudng che dan vi cd tinh khong chap hanh theo quy dinh cua ca quan thue Ngoai viec phdi hop cdng tac don doc thu thue, co quan thue can cd cac chuong trinh giao luu, trao doi kinh nghiem cdng tac kiem tra thue vdi Kiem toan Nha nude, Thanh tra tinh nham nang cao nghiep vu cdng tac kiem tra thue 96 KET LUAN • Cong tac kiem tra thue dong vai tro quan trong, la nhan to co tfnh quyet dinh doi vdi su cong cua mo hinh quan ly thue theo co che NNT tu tinh, tu khai, tu nop va tu chiu trach nhiem Nhung nam qua, cong tac quan ly thue noi chung va cong tac kiem tra thue noi rieng tai Cuc thue tinh Nghe An dang dan duoc hoan thien dap ung theo dung yeu cau, muc tieu cua lo trinh cai cach va hien dai hoa 'nganh thue Tuy nhien, kinh te xa hoi phat trien khong ngung, cung vdi toc do thi hoa dien nhanh chong, su hinh va phat trien cac khu thi mdi, cac khu cong nghiep dan den su gia tang theo nhanh chong ve so luong, quy mo doanh nghiep cung nhu su da dang nganh nghe, linh vuc kinh doanh cua cac doanh nghiep, keo theo cac hanh vi tron thue, gian lan thue cung mot tinh vi hon Thuc te doi hoi phai nang cao hon nua hieu qua cua cong tac kiem tra thue nham dam bao phap luat thue duoc thuc hien nghiem minh, phat hien va ngan chan cac hanh vi vi pham phap luat, bao dam nguon thu ngan sach nha nudc va su cong bang thuc hien nghia vu thue cua ngudi nop thue Do do, nghien cuu thuc trang de dua nhung giai phap nham hoan thien cong tac kiem tra thue tai Cuc thue tinh Nghe An la van de het suc can thiet giai doan hien Luan van da tap trung phan tich, he thong hoa va neu len duoc nhung noi dung chu yeu sau: Thu nhat, khai quat cac van de ly luan ve cong tac kiem tra thue va su can thiet phai hoan thien cong tac kiem tra thue dieu kien hien Thu hai, qua phan tich, danh gia thuc trang cong tac kiem tra thue tai Cuc thue tinh Nghe An, luan van da chi ro nhung ket qua chu yeu, nhung ton tai, han che cong tac kiem tra thue d Cuc thue tinh Nghe An d bon mang chinh la noi dung, quy trinh, phuong phap va to chuc bo may kiem tra thue Thu ba, luan van da tap trung nghien cun, phan tich va de xuat mot so giai phap co ban, dong bo, co tinh kha thi va cu the tai Cuc thue tinh Nghe An nham hoan thien cong tac kiem tra thue tai Cuc thue tinh Nghe An 97 Em xin tran cam on Giang vien hudng dan PGS.TS.Nguydn Ngoc Son da tan tinh chi bao va giup em hoan luan van tot nghiep Do gidi han ve mat thdi gian va trinh nghien cuu, de tai “ Hoan thien cong tac kidm tra thud tai Cuc thud tinh Nghe An” khong khoi co nhung thieu sot Em kinh mong nhan duoc su gop y cua thay co giao va nhung ngudi quan tam tdi van de de luan van duoc hoan thien hon • Xin tran cam on! 98 DANH MUC TAI LIEU THAM KHAO • • Bo Tai chinh (2008), Thdng tu sd 84/2008/TT-BTC hudng dan thi hanh mot so dieu cua Luat thud thu nhap cd nhan Bo Tai chinh (2011), Chien lucre cai each he thdng thue giai doan 2011-2020, NXB Tai chinh, Ha Noi Bo Tai chinh (2011), Thdng tu sd 28/2011/TT-BTC hudng dan thi hanh mot sd dieu cua Luat Quan ly thue Bo Tai chinh (2012), Thdng tu sd 06/2012/TT-BTC hudng dan thi hanh mot sd dieu cua Luat thue gid tri gia tdng Bo Tai chinh (2012), Thdng tu sd 123/2012/TT-BTC hudng dan thi hanh mot sd dieu cua Luat thue thu nhap doanh nghiep Cue thue tinh Nghe An (2011), Tong ket cdng tac thue nam 2010 Nhiem vu, bien phap thuc hien cong tac thue nam 2011, Nghe An Cue thue tinh Nghe An (2012), Tdng ket tinh hinh thuc hien nhiem vu cdng tac thue nam 2011; Nhiem vu va giai phap cdng tac thue nam 2012, Nghe An Cue thue tinh Nghe An (2013), Tdng ket tinh hinh thuc hien nhiem vu cdng tac thue nam 2012; Nhiem vu va giai phap cdng tac thue nam 2013, Nghe An Cue thue tinh Nghe An (2014), Tdng ket cong tac tra, kiem tra thue nam 2013;Sa ket cdng tac tra, kiem tra thdng dau nam 2014 va trien khai nhiem vu tra, kiem tra thdng cuoi nam 2014, Nghe An 10 Cue thue tinh Nghe An, Trang thdng tin dien tu Cue thue tinh Nghe An, dia chi http://www.nghean.gdt.gov.vn 11 Dai hoc Kinh te quoc dan (2005), Kinh te phat trien, NXB Lao dong - xa hoi, Ha Noi 12 Dang Thuy Trang (2013), Tdng cudng cdng tac tra, kiem tra thue doi vdi doanh nghiep tai Cue thue tinh San La, Luan van thac sy kinh te, Trudng Dai hoc Kinh Te Quoc Dan, Ha Noi 99 13 Ho Hoang Truong (2012), Hoan thien cdng tac kiem tra thue tai Cue thue tinh Ddng Nai, Truong Dai hoc Ky thuat cong nghe TP Ho Chi Minh, TP Hd Chi Minh 14 Hoang Thi Thu Ha (2007), Hoan thien td chuc tra thue doi vdi cac doanh nghiep ldn d Viet Nam, Luan van thac sy kinh te, Truong Dai hoc Kinh Te Qudc Dan, Ha Noi 15 Tong cue Thue (2010), Quyet dinh sd 502/QD-TCT quy dinh chuc nang, nhiem vu cua cac phong thuoc Cue thue 16 Tdng cue Thue (2014), “Hoan thien hanh lang phap ly cho hoat dong tra, kiem tra thue d Viet Nam”, Tap chi Tdi chinh sd 11 17 Tong cue Thue (2014), “Tang cudng tra, kiem tra thue dam bao nguon thu ngan sach nha nude”, Tap chi Tdi chinh sd 18 Tong cue Thue (2014), “Thanh tra, kiem tra thue tai Cue thue TP Ho Chi Minh ”, Tap chi Tdi chinh sd 19 Tong cue Thue, Trang thong tin dien tic Thue Viet Nam, dia chi http://www.gdt.gov.vn 20 Vd Tien Dung (2013), “Cac nhan to anh hudng den hieu qua cua cdng tac kiem tra thue, tra thue tai Cue thue TP Hd Chi Minh”, Tap chi Kinh te ky thuat, sd 04/2013 YEU CAU CUA HQI DONG CHAM LUAN VAN THAC SI VE Nhung diem can sua chua bo sung trudc nop luan van chinh thuc cho Vien dao tao SDH ’ Chu tich Hoi dong Cam ket cua Hoc vien7 £.0^ Ax&n Hoc vien (Ky va ghi rd ho ten) Neu hpc vien co trach nhiem chinh sira theo yeu cau cua Hoi dong cham luan v5n Trong trudng hop khong chinh sira se khong duoc cong nhan ket qua bao ve Hqc vien phai dong ban yeu cau chinh sira vao cuoi luan van chinh thuc nop cho vien DT SDH CONG HOA XA HOI CHU NGHIA VIET NAM Doc lap - Tu1 - Hanh phuc *** _ Ha Noi, 17 thdng 10 nam 2014 NHAN XET LUAN VAN THAC SI KINH TE • • • Ten luan van: "Hoan thien cdng tac kiem tra thue tai Cue Thue tinh Nghe An" Chuyen nganh: Kinh te phat trien Cua hoc vien: Nguyen Thi Phuong Thuy TS Nguyen Quoc Thai - Vien Kinh te - Hoc vien Ngudi nhan xet: CTQG Hd Chi Minh Sau doc toan van ban luan van thac si vdi de tai "Hoan thien cdng tac kiem tra thue tai Cue Thue tinh Nghe An" hoc vien Nguyen Thi Phuong Thuy thuc hien, toi co mot so nhan xet nhu sau: Tinh cap thiet cua de tai ■> r r Kiem tra thue la noi dung dac biet quan cua quan li thu thue, cd y nghia to ldn viec gop phan thu dung, thu du, thu kip thdi cac khoan thue vao ngan sach nha nude nham dam bao ngudn tai chinh cho z hoat dong cua bo may nha nude cung nhu dieu tiet qua trinh phat trien kinh te - xa hoi Tuy nhien, nhung nam qua, cung nhu d nhieu cue thue dia phuang khac ca nude, ben canh nhung mat tich cue, cdng tac kiem tra thue tai Cue Thue tinh Nghe An boc lo nhieu han che, nhu su thieu kip thdi viec trien khai thuc hien cdng tac kiem tra, noi dung kiem tra chua bao phu het nhung van de lien quan den thue Thuc te doi hoi phai nghien cuu tim giai phap hoan thien cdng tac kiem tra thue tai Cue Thue tinh Nghe An Vdi li do, de tai luan van cd y nghia li luan va thuc tien thiet thuc khong chi vdi Cue Thue tinh Nghe An ma vdi nhieu cue thue d cac tinh, khac ca nude r a x e A r Z Z Z A Z Z A De tai phu hop vdi ma sd chuyen nganh dao tao, khong trung lap vdi cac cdng trinh khoa hoc da dugc cdng bo ma tdi biet Noi dung va phuong phap nghien cuu de tai z z z Luan van da dat dugc mot sd ket qua chu yeu sau: z z Trong chuong 1, 27 trang (tr 6-32), tac gia da he thdng hoa dugc mot sd van de li luan va thuc tien ve kiem tra thue va cdng tac kiem tra thue thdng qua viec lam z ro khai niem, vai trd va phan loai thue; khai niem, dac diem, vai tro, z nguyen tac va phan loai thue; noi dung, quy trinh, phuong phap, hinh thuc va bo may kiem tra thue; cac nhan td tac dong den cdng tac kiem tra thue; kinh nghiem kiem tra thue cua mot sd cue thue dia phuong Phan dugc tac gia Z 7 Z Z Z Z Z A Z trinh bay vai tinh khai quat cao Day la co so li thuyet quan cua de tai Noi z z z dung trinh bay d chuong chung to hoc vien la ngudi nam tuong doi chac co sd z z z li thuyet cua van de nghien cuu va la co sd tot de thue hien cac chuong tiep theo cua luan van r a Trong chuong 2, 47 trang (tr 33-79), sau gidi thieu khai quat ve to chuc bo may va tinh hinh thue hien nhiem vu thu ngan sach tai ZCue Thue tinhZ Nghe An, tac gia da phan tich thue trang cdng tac kiem tra thue tai Cue Thue Nghe An, chi nhung mat tich cue, han che va nguyen nhan Viec phan tich dupe tac.gia bam tuong ddi sat khung li thuyet da duoc trinh bay d chuong cua luan van Nhung ket qua dat dupe chuong la co sd thue tien quan de tac gia de xuat cac giai phap va kien nghi chuong cua luan van Trong chuong 3, 16 trang (tr 80-95), sau neu dinh hudng va muc tieu hoan thien cdng tac kiem tra thue tai Cue Thue tinh Nghe An den nam 2020, tacZ AZ Z gia da de xuat nhom giai phap hoan thien cdng tac kiem tra thue tai cue thue Nhin chung, cac de xuat co gia tri tham khao nhat dinh doi vdi cdng tac quan li thu thue tai Cue Thue tinh Nghe An, day la nhung ddng gop dang tran cua tac gia z z Phuangphap nghien cuu phu hop, sd lieu tuong doi phong phu, cap nhat, co nguon goc ro rang, dam bao tin cay cua cac ket qua Ket cau, trinh bay va van phong Vdi dung lupng 99 trang, ngoai phan Md dau, Ket luan va Danh muc tai lieu tham khao, noi dung chinh cua luan van dupe ket cau chuong: Chucmg 1: Co sd li luan ve kiem tra thue va cdng tac kiem tra thue Chucmg 2: Thue trang cdng tac kiem tra thue tai Cue Thue tinh Nghe An Chucmg 3: Giai phap nham hoan thien cdng tac kiem tra thue tai Cue Thue tinh Nghe An den nam 2020 Z Z 9 Nhin chung, ket cau tdng the z la hop li, phu hop vdi z muc tieu va noi dung nghien cuu Viec xem xet van de tir nghienZ cuu li thuyet, sau phan tich thue tien de tren co sd dua giai phap, kien nghi la each tiep can truyen thong, giup tac gia trinh bay cac noi dung mach lac, de theo doi Z / Luan van dupe trinh bay tuong doi ro rang, van phong tuong doi mach lac, it loi danh may a f \ Chucmg 1: - Can bd sung tieu chi danh gia cdng tac kiem tra thue tai Cue Thue - Can rut nhung bai hoc ve cdng tac kiem tra thue cho Cue Thue tinh Nghe An tu kinh nghiem thue hien cdng tac kiem tra thue d cac cue thue dia phuong dupe nghien cuu Chuang 2: - Trong mot so noi dung phan tich thuc trang cong tac kiem tra thue viet lai li thuyet hoac neu lai nhung quy dinh duoc neu cac van ban quy pham phap luat lien quan ma chua tap trung lam ro nhung gi ma Cuc Thue tinh Nghe An da lam de kiem tra thue va ket qua dat duoc (chang han, phan phan tich thuc trang kiem tra viec ke khai, tinh thue va nop thue) - Mot so phan tich, danh gia can duoc thuc hien sau sac hon va minh chung bang nhung so lieu cu the (chang han, phan phan tich, danh gia ve kiem tra noi bo nganh thue; phan phan tich ve to chuc bo may kiem tra thue tai Cuc Thue tinh Nghe An) Chuang 3: \ v r r ? - Can bo sung du bao boi canh moi co anh huong den cong tac kiem tra thue cua Cuc Thue tinh Nghe An - Noi dung cua cac giai phap can duoc cu the hoa hon nua, dong thdi xac dinh ro thu tu uu tien cung nhu dieu kien thuc hien cac giai phap Ngoai ra, can danh su chu y thoa dang cho viec trich dan tai lieu tham khao luan van Danh gia chung Tuy nhung khiem khuyet nhat dinh, song nhin chung luan van la cong trinh nghien cuu da dap ung duoc yeu cau cua mot luan van thac si kinh te chuyen nganh kinh te phat trien Toi dong y de hoc vien Nguyen Thi Phuong Thuy duoc bao ve luan van truoc hoi dong cham luan van thac si va kinh de nghi Trudng Dai hoc Kinh te quoc dan cap bang Thac si cho tac gia luan van neu tac gia bao ve cong luan van truoc Hoi dong Nguoi nhan xet Cau hdi: Phan biet cac khai niem “kiem tra thue” va “cong tac kiem tra thue” Neu cac tieu chi danh gia cong tac kiem tra thue tai Cuc Thue CONG HOA XA HOI CHU NGHIA VIET NAM Doc lap -Tie - Hanh phuc NHAN XET LUAN VAN THAC SY KINH TE Ten de tai: Hoan thien cong tac kiem tra thue tai chi cue thue tinh Nghe An r •> Chuyen nganh: Kinh te phat trien Cao hoc vien: Nguyen Thi Phuong Thuy Ngudi nhan xet: GS,TS Ngd Thdng Loi r r Don vi cong tac: Trudng Dai hoc Kinh te Qudc dan- Ha Noi r Sau doc toan bo luan van, tdi xin cd mot sd nhan xet sau day; sach Noi dung Luan van 2.1 Nhitng dong gop chinh' Luan van co nhung cdng dang ke nhu sau: - Luan van da co duac khung phan tich du de thuc hien, la: noi dung cong tac kiem tra thue, bao gom: noi dung kiem tra, quy trinh kiem tra, phuong phapds kiem tra va to chuc bo may kiem tra Luan van cung dua duac cac nhan to anh hudng den cdng tac kiem tra thue - Luan van da dua tren khung phan tich de phan tich thuc trang kiem tra thue tai chi cue thue tinh Nghe An, bao gom cdng tac quan Dua duac nhung minh chung xac thuc doi vdi viec phan tich noi dung Qua doc luan van, ngudi doc nhan thay, tac gia co am hieu kha day du, chi tiet cong tac kiem tra thue tai chi cue thue Vinh, danh gia duoc mot so han che de lam z co so cho xay dung giai phap thue hien hoan thien Dua duoc nhung ket qua va hau qua cdng tac kiem tra thue chua thue hien tot den thu thue cua chi cue cung nhu quan ly thue tai chi cue - • Dua duoc mot so phuong huong va giai phap hoan thien cdng tac kiem tra thue theo nhung han che va nguyen nhan han che tac gia dua d chuong cua luan van r 2.2 Nhiing hart che cua Luan van: \ - r ? f Mac du ve ket cau thi luan van co ve nhunjhop ly va logics theo cac tieu muc Truy nhien chua thue su logic doc ky cac noi dung phan tich Chuong tac gia dua nhung noi dung cua cdng tac kiem tra thue va noi dung cu the cua tung cdng tac Tuy nhien phan tich thue trang thi lai khong di nhieu vao danh gia theo noi dung ma lai noi rat it ve noi dung cdng Z Z Z Z tac, chu yeu lai di vao noi cdng tac ay duoc triem khai the nao va ket qua cua cdng tac chu khong di sau phan tich cdng tac cd lam day du khong ma lai di vao nhan manh cdng tac dan den ket qua va han che gi - Viec tim nguyen nhan cua han che qua don gian va quan niem sau doi voi nhan td khach quan, vi du: xay dung co sd du lieu cua cdng tac kiem tra z z z thue va su phoi hop giuua co quan thue vdi co qun khac lai la nguyen nhan - - khach quan, day pahi lachu quanchu khong phai khach quan z z Cach thue viet luan van chua thue su chat che va mang tinh chat mot tai lieu z z mang tinh chat nghien cuu, va day mang dang dap chinh la cua mot bao cao, Z AZ each thuyet phuc cua luan van theo ngon ngua van phong nhieu han che Phan tdng quan nghien cuu can chuyen len tren sau sir can thiet nghien cuu sau mdi neu muc dich pham vi va phuong phap nghien cuu Ket luan chung r z r \ Luan van co mot so han che nhat dinh can phai rut kinh nghiem Nhung nhin chung day la mot tai lieu tham khao tot cho cong tac nghiep vu kiem tra thue f r tai cac chi cue thue cap tinh Tac gia Luan van xung dang nhan hoc vi thac sy kinh Z Z te, thuoc chuyen nganh Kinh te phat trien Ha Noi 17 thang 10 nam 2014 Ngudi nhan xet GS,TS Ngo Thing Lpi