Luận văn tăng cường quản lý thuế đối với doanh nghiệp ngoài quốc doanh nhằm tăng thu ngân sách trên địa bàn tỉnh nam định

R 3^ B&C!Ao DUG VA DAO TAO — * • trUOng da/ h< jc kinh It LO'I CAM DOAN Toi xin cam doan ban luan van la cong trinh nghien cuu khoa hoc, doc lap cua toi Cac so lieu, ket qua neu luan van la trung thuc va co nguon goc ro rang TAC GIA LUAN VAN Hoang van Quyen L()'I CAM ON Luan van la ket qua cua qua trinh hoc tap, nghien cuu o nha truong, ket hop vdi kinh nghiem qua trinh cong tac cung voi su no z z luc co gang cua ban than Z r r Bat duoc ket qua nay, em xin bay to long biet cm chan den cac thay, co giao Hoi dong khoa hoc truong Bai hoc Kinh te Quoc dan da tao dieu kien giup em hoan Luan van Bac biet la PGS.TS Nguyen Ngoc Som la nguoi truc tiep huong dan khoa hoc va giup em suot qua trinh nghien cuu Xin chan cam an! Ha Noi, thang 11 nam 2011 Hoang Van Quyen MUC LUC • • Trang TRANG PHU BIA LOT CAM DOAN LOI CAM ON MUC LUC DANH MUC CAC CHI VIET TAT DANH MUC CAC BANG BIEU, HINH VE MO DAU CHUONG 1: CO SO LY LUAN VE QUAN LY THUE DOI VCH DOANH NGHIEP NGOAI QUOC DOANH 1.1 Mot so van de c r y 1.1.4.3 Thue gop phan bao dam binh dang gitra moi ngubi nop thue va gop phan thuc hien cong bang xa hoi 14 1.2 Quan ly thue doi voi doanh nghiep ngoai quoc doanh 14 r yr 1.2.1 Doanh nghiep ngoai quoc doanh nen kinh te thi truong 14 1.2.1.1 Khai niem doanh nghiep ngoai quoc doanh 14 1.2.1.2 Vai tro cua doanh nghiep ngoai quoc doanh 15 1.2.1.3 Dac diem cua doanh nghiep ngoai quoc doanh 17 1.2.1.4 Su can thiet phai tang cubng quan ly thue doi voi doanh nghiep ngoai quoc doanh nham tang thu cho NSNN 18 1.2.2 Cac sac thue doi voi cac doanh nghiep .18 1.2.2.1 Thue gia tri gia tang 19 1.2.2.2 Thue thu nhap doanh nghiep 20 1.2.2.3 Thue xuat khau, thue nhap khau 22 1.2.2.4 Thue tieu thu dac biet 22 1.2.2.5 Thue tai nguyen 24 1.2.2.6 Thue mon bai 24 r r z 1.3 Noi dung quan ly thue doi voi doanh nghiep ngoai quoc doanh 24 1.3.1 Khai niem, dac diem ve quan ly thue doi voi doanh nghiep ngoai quoc doanh 24 1.3.1.1 Khai niem quan ly thue 24 1.3.1.2 Dac diem ve quan ly thue doi voi doanh nghiep ngoai quoc doanh 25 1.3.1.3 Muc tieu cua quan ly thue doi voi doanh nghiep ngoai quoc doanh 26 i \ r r r 1.3.2 To chuc bo may quan ly thue 26 1.3.3 Noi dung quan ly thue doi vdi doanh nghiep ngoai quoc doanh .28 1.3.3.1 Dang ky thue, cap ma so thue 29 1.3.3.2 Tuyen truyen ho trp nguoi nop thue 29 1.3.3.3 Khai thue, nop thue, quyet toan thue, hoan thue 30 1.3.3.4 Thanh tra, kiem tra thue 31 1.3.3.5 Thu ng va cuong che no thue 32 CH VONG 2: THlfC TRANG CONG TAC QUAN LY THUE DOI VOI DOANH NGHIEP NGOAI QUOC DOANH TREN DIA BAN TINH NAM DINH 34 2.1 Dac diem ty nhien, kinh te xa hoi cua tinh Nam Dinh 34 2.1.1 Dac diem tur nhien 34 2.1.2 Dieu kien kinh te - xa hoi 35 2.1.3 Dac diem, tinh hinh phat trien doanh nghiep ngoai quoc doanh tren dia ban tinh Nam Dinh 36 7 Z 2.2 Khai quat ve Cue thue tinh Nam Dinh 37 2.2.1 Sir hinh va phat trien 37 2.2.2 Co cau to chuc bo may 38 2.2.3 Chuc nang nhiem vu 39 2.2.3.1 Phong (doi) Tuyen truyen, ho tro nguoi nop thue: 39 2.2.3.2 Phong (Doi) Ke khai va Ke toan thue 39 2.2.3.3 Phong Thanh tra thue 39 2.2.3.4 Phong (Doi) Kiem tra thue 39 2.2.3.5 Phong (Doi) Quan ly no va Cuong che no thue 40 2.2.4 Tinh hinh thue hien du toan thu NSNN giai doan 2006-2010 40 2.3 Thye trang cong tac quan ly thue doi voi doanh nghiep ngoai quoc doanh tren dia ban tinh Nam Dinh 41 2.3.1 Tinh hinh su dung can bo cong chuc quan ly thue 41 2.3.2 Cong tac ke khai va ke toan thue 44 2.3.2.1 Doanh nghiep ngoai quoc doanh dang ky thue (cap ma so thue) 44 2.3.2.2 Tinh hinh nop ho so khai thue 45 2.3.2.3 Quan ly doanh thu va thue hien du toan thu thue GTGT .47 2.3.2.4 Quan ly thu nhap chiu thue va thue hien du toan thu thue TNDN 50 2.3.2.5 Cong tac hoan thug GTGT 53 2.3.3 Cong tac tuyen truyen, ho tro 54 2.3.4 Cong tac tra, kiem tra thue, kiem soat hoa don 57 2.3.4.1 Thanh tra, kiem tra tai tru so doanh nghiep 57 1.3A.2 Kiem tra ho so khai thue tai tru so co quan thue 59 2.3.4.3 Kiem soat hoa don GTGT 60 2.3.5 Cong tac thu no va cuong che no thue .61 2.3.6 Ap dung cong nghe thong tin cong tac quan ly thue 63 2.3.6.1 Ve tang truyen thong 64 2.3.6.2 Trien khai cac phan mem ung dung quan ly thue 64 2.4 Danh gia ve cong tac quan ly thue doi voi doanh nghiep ngoai quoc doanh tren dia ban tinh Nam Dinh 66 2.4.1 Nhung uu diem cong tac quan ly thue 66 2.4.2 Nhung han che cong tac quan ly thue 67 2.4.2.1 Ve nguon nhan luc va cong tac dao tao boi, duong can bo 67 2.4.2.2 Ve cong tac ke khai va ke toan thue 67 2.4.2.3 Ve cong tac truyen truyen ho tro 68 2.4.2.4 Ve cong tac tra, kiem tra thue 69 2.4.2.5 Ve cong tac thu no va cuong che no thue 69 2.4.2.6 Ve ap dung cong nghe thong tin cong tac quan ly thue 70 2.4.3 Nguyen nhan cua han che quan ly thue doi voi doanh nghiep ngoai quoc doanh 70 2.4.3.1 Nguyen nhan tu quan ly vT mo 70 2.43.2 Nguyen nhan tu Cue thue Nam Dinh 72 2.433 Nguyen nhan tu doanh nghiep ngoai quoc doanh 73 2.43.4 Mot so nguyen nhan khac 74 CHUONG 3: MOT SO GIAI PHAP NHAM TANG CVCJNG CONG TAC QUAN LY THUE DOI VCH DOANH NGHIEP NGOAI QUOC DOANH NHAM TANG THU NGAN SACH TREN DIA BAN TiNH NAM DINH .75 3.1 Cac quan diem co’ ban viec tang cuong cong tac quan ly thue nham tang thu ngan sach tren dia ban tinh Nam Dinh 75 3.1.1 Viec ap dung cac bien phap nang cao cong tac quan ly thue phai dam bao dung Luat Quan ly thue 75 3.1.2 Dam bao SXKD phat trien, dam bao nguon thu cho NSNN 75 3.1.3 Dam bao cong bang gitra cac doanh nghiep 76 3.1.4 Nang cao hieu qua quan ly thue 76 3.2 Dinh hirfrng, muc tieu cua Cue thue Nam Dinh ve quan ly thu ngan sach giai doan 2011-2015 77 3.2.1 Quan diem phat trien KT-XH cua tinh Nam Dinh 77 3.2.2 Muc tieu phat trien KT-XH cua tinh Nam Dinh den nam 2015 77 3.2.3 Muc tieu cua Cue thue Nam Dinh ve quan ly thu ngan sach giai doan 20112015 78 3.23.1 Muc tieu tong quat: 78 3.23.2 Muc tieu cu the: 78 r r 3.3 Cac giai phap nham tang cubng cong tac quan ly thue doi voi doanh nghiep ngoai quoc doanh tren dia ban tinh Nam Dinh 78 3.3.1 Tiep tuc hoan thien co cau to chuc bo may quan ly thue, phat trien nguon r r •> r •> x nhan lire dam bao thuc hien tot quan ly thue doanh nghiep ngoai quoc doanh theo co che tu khai, tu nop: .79 3.3.2 Tang cuong cong tac ke khai va ke toan thue 80 33.2.1 Tang cubng cong tac quan ly doanh nghiep ngoai quoc doanh dang ky thue, ke khai thue 80 33.2.2 Tang cubng quan ly doanh thu tinh thue, thue GTGT, su dung hoa don chung tu doi voi doanh nghiep ngoai quoc doanh 81 3.3.23 Tang cubng quan ly thu nhap chiu thue va thue TNDN doi voi doanh nghiep ngoai quoc doanh 82 3.3.3 Day manh cong tac tuyen truyen ho tro, nang cao nhan thue cua cac doanh nghiep ngoai quoc doanh 83 3.3.4 Nang cao hieu qua, hieu luc cua cong tac tra, kiem tra thue 84 3.3.5 Tang cuong cong tac quan ly thu no va cuong che no thue 85 3.3.6 Day manh ung dung cong nghe thong tin, tang ky thuat tien tien nham nang cao hieu qua cong tac quan ly thue 87 3.3.7 Mot so giai phap khac 88 3.3.7.1 Khuyen khich phat trien rong rai cac to chuc tu van thue, dai ly thue co thu phi nham ho trp dac luc cho nguoi nop thue thue hien co che tu khai tu nop thue 88 r r r 3.3.7.2 Trien khai ap dung he thong quan ly chat lupng theo tieu chuan ISO 9001:2008 cho nganh thue Nam Dinh gan lien vdi cai each thu tuc hanh chinh.,88 3.3.7.3 Xay dung co so vat chat, dieu kien lam viec cua co quan thue hien dai, thue hien tot che doi vdi can bo cong chuc 89 3.4 Kien nghi 89 3.4.1 Doi vdi nha nude 89 3.4.1.1 Hoan thien khung kho phap luat kinh te 89 3.4.1.2 Cai each dong bo he thong the chequan ly kinh te xa hoi 90 3.4.2 Ddi vdi Bo Tai chinh 91 3.4.2.1 Hoan thien Luat thue GTGT: 91 3.4.2.2 Hoan thien Luat thue TNDN: 91 3.4.2.3 Hoan thien Luat thud TTDB: 91 3.4.3 Doi vdi chinh quyen dia phuong 92 3.4.4 Ddi vdi co quan Thue 92 3.4.4.1 Ddi vdi Tong cue thue 92 3.4.4.2 Ddi vdi Cue thue Nam Dinh 92 3.4.5 Ddi vdi doanh nghiep ngoai quoc doanh tren dia ban tinh 93 KET LUAN 96 DANH MUC TAI LIEU THAM KHAO DANH MUC CAC CHU* VIET TAT DNNN : Doanh nghiep nha nuoc GTGT : Gia tri gia tang TNDN : Thu nhap doanh nghiep TTDB : Tieu thu dac biet TSCD : Tai san co dinh SXKD : San xuat kinh doanh NSNN : Ngan sach nha nuoc KT-XH : Kinh te-xa hoi TNHH : Trach nhiem huu han DNTN : Doanh nghiep tu nhan HTX : Hop tac xa ISO : To chuc tieu chuan hoa quoc te {International Organization for Standardization) 85 - Tang cubng thu thap thong tin de xay dung cof so du lieu tap trung, thong nhat va toan dien ve doanh nghiep suot qua trinh hoat dong va thuc hien nghia vu thue Nhung thong tin co ban ve doanh nghiep gom: thong tin ve dac diem, quy mb, ket qua SXKD, thong tin quan he voi cac ngan hang, thong tin ve vi pham phap luat thue - Xay dung phan men ho tro de lua chon doi tuong tra, kiem tra dua tren co so phan tich ru ro ve thue Tuc la chon doi tuong tra, kiem tra qua ket qua phan tich thong tin, nghien cuu cac dau hieu vi pham tu he thong co sb du lieu ve doanh nghiep - Tang cubng luc luong tra, kiem tra thue ca ve so luong va chat luong He thong tra kiem tra thue phai du manh de phat hien kip thoi cac hanh vi gian lan thue Xay dung luc luong tra, kiem tra chiem khoang 30% tong so can bo thue, co trinh chuyen sau ve thue, ke toan tai chinh, co kien thuc ve ngoai ngu, tin hoc va co pham chat dao due tot - Xay dung cac chuyen de tra, to chuc tong ket, danh gia ket qua tra theo chuyen de va bien kinh nghiem cong tac tra Xay dung tai lieu hubng dan ky nang tra theo chuyen nganh cho can bo tra, kiem tra thue r r - Tang cubng cong tac dao tao, tap huan, trao doi nghiep vu tra kiem tra nganh nham nang cao trinh nghiep vu, tinh chuyen sau, chuyen nghiep cho luc luong can bo cong chuc tra, kiem tra thue - Cong bo kip thbi va rong rai ket qua tra, kiem tra de doanh nghiep thay duoc tinh nghiem minh cua phap luat, kha nang kho che dau hanh vi vi pham phap luat thue 3.3.5 Tang cirfrng cong tac quan ly thu no va ciroug che no1 thue doi voi cac doanh nghiep ngoai quoc doanh Trong giai doan vua qua cong tac thu no doi vbi doanh nghiep ngoai quoc doanh nhieu han che, no dong thue van co chieu hubng gia tang De nang cao hieu qua cong tac quan ly thu no va cubng che no thue, can phai thuc hien mot sb giai phap sau: - Tang cubng cong tac van dong, tuyen truyen, giai thich lam cho doanh nghiep hieu rd trach nhiem va nghia vu cua minh, nang cao y thuc tu giac chap hanh nghia vu nop thue vao NSNN dung thbi han quy dinh Thubng xuyen nam bat tinh hinh san xuat kinh doanh, quan tam thao gb kho khan cho doanh nghiep, tao dieu 86 kien de doanh nghiep tirng buoc khac phuc kho khan, on dinh SXKD co ke hoach nop no dong vao NSNN - Tong hop, theo doi dugc chinh xac so thue ng cua tung doanh nghiep theo tung sac thue, tuoi ng Phan loai ng va phan tich nguyen nhan ng den tung doanh nghiep theo tieu chi nhu: ng kho khan ve kinh te, ng y thuc chap hanh phap luat thue, ng doanh nghiep bo trdn, mat tich, pha san hay ng loi chu quan cua co quan thue de co bien phap xu ly phu hgp va kip thoi theo quy dinh cua phap luat - Giao chi tieu thu ng thue cho cac Chi cue thue va tung can bo true tiep quan ly thu ng, coi day la tieu chi de danh gia, binh xet thi dua cua tung tap the va ca nhan Dong thoi co chinh sach khen thuong, dong vien kip thdi nhung tap the va ca nhan hoan tot nhiem vu thu ng thue - Xay dung quy che phoi hgp giua cac co quan nhu: Cong an, Thanh tra, Hai Quan, Quan ly thi trudng, Kho bac nha nudc, Ngan hang viec thu ng va cudng che ng thue Kip thdi bao cao chinh quyen cac cap de chi dao cac nganh chuc nang tren dia ban phoi hgp vdi co quan thue viec don doc ng dong va thuc hien cac bien phap cudng che ng thue - Thuc hien lan lugt cac bien phap cudng che de thu ng thue theo quy dinh cua Luat quan ly thue, nhien de cong tac cudng che ng thue dem lai hieu qua hon, can tap trung thu thap thdng tin ve doanh nghiep de thuc hien cudng che bang bien phap thu tien, tai san khac cua doi tugng bi cudng che to chuc ca nhan khac dang nam gitr - Chon loc mot so doanh nghiep ng dgng thue ldn, keo dai nhieu nam co tinh khong nop, chuyen cor quan Cong an xu ly theo quy dinh cua phap luat nham ran de cac ddi tugng cd tinh coi thudng phap luat thue, dong thdi qua nang cao y thuc tuan thu phap luat thue cua doanh nghiep tren dia ban - Thudng xuyen thdng bao tren cac phuong tien thdng tin dai chung, cap nhat dang tai tren trang Web cua nganh thue cac trudng hgp day dua ng dong thue ldn de cac doanh nghiep y thuc dugc trach nhiem cua minh viec thuc hien nghia vu thue vdi NSNN - Cac bo phan chuc nang nhu tra, kiem tra, ke khai va ke toan thue phai thudng xuyen phoi hgp chat che vdi bo phan thu ng va cudng che ng thue r r r a r ■> cong tac soat sd thue ng, cung cap thdng tin ve ngudi nop thue de cong tac quan ly thu ng co sue manh tong hgp va dem lai hieu qua hon 87 - Chu tai cong tac can bo, phan cong can bo cd nang luc chuyen mon, trach nhien cao lam viec d bo phan quan ly thu ng Tang cuang boi duong nghiep vu ky nang cho doi ngu can bo quan ly ng va cuang che theo hudng chuyen sau, chuyen nghiep 3.3.6 Day manh ung dung cong nghe thong tin, tang ky thuat tien tien nham nang cao hieu qua cong tac quan ly thue e - Trien khai cac chuong trinh ung dung va phat trien cong nghe thong tin - - ' r - r •> \ theo ke hoach cua Tdng cue thue Phat trien he thong cong nghe thong tin, tang ky thuat tien tien Tiep tuc nang cap ket cau tang mang va truyen thong ket noi Tdng cue thue, Cue thue, Chi cue thue; bo sung day du trang thiet bi thiet bi tin hgc (may chu, may tinh lam viec cho can bo, may in ) nham nang cao hieu qua cong tac quan ly thue - Ra soat hieu qua cac ung dung, Su dung va khai thac co hieu qua cac chuong trinh ung dung, duong truyen du lieu tu Chi cue thue toi Cue thue, Tdng cue thue, dam bao thong tin lien lac cua he thong dugc tuyet doi an toan va thong suot - Day manh cong tac dao tao va dao tao lai nham nang cao trinh tin hgc cho can bo cong chuc thue toan nganh; chuyen dan tu hinh thuc dao tao cu ban cua nhung nam trudc sang hinh thuc dao tao tin hoc chuyen sau cho can bo cong chuc (nhat la can bo cong chuc thue cong tac a linh vuc tra, kiem tra, ke khai va ke toan thue, bo phan "mot cua” ) Bien soan tai lieu tap huan sat vdi thuc te va va phu hgp tung doi tugng theo tung cap khac nhau; trang bi mot r r i phong dao tao cd day du thiet bi va tang truyen thong rieng biet phuc vu cho cong tac dao tao tin hgc cua toan nganh - Thudng xuyen kiem tra, danh gia viec thuc hien chuong trinh ung dung cong nghe thong tin, che quan ly su dung thiet bi tin hoc, trinh tin hgc d cac Chi cue va cac phong Van phong Cue - Trien khai dang ky thue dien tur, ke khai thue qua mang Internet, cung cap dich vu thue dien tu va cac ung dung khac phuc doanh nghiep - Lien tuc bo sung hoan thien phan men ho trg ke khai thue, dang tai len Z 7 ~ trang Web nganh thue de doanh nghiep cd the down load mien phi - Xay dung kho du lieu hudng dan ve giai dap va tra loi chinh sach thue theo tung chu de va phu hgp vdi tung nhom doi tugng Dang tai cac thong tin len trang web nganh thue de cac doanh nghiep tra cuu van dung 88 3.3.7 Mot so giai phap khac 3.3.7.1 Khuyen khich phat trien rong rai cac to chic tu- van thue, dai ly thue F F co thu phi nham ho tro1 dac luc cho nguoi nop thue thyc hien co che ty khai ty r nop thue Tu van thue, dai ly thue co vai trd het sue quan trong viec giai quyet cac vuong mac cua doanh nghiep thuc hien cac luat thue De thuc hien tot quan ly thue theo theo co che tu khai tu nop thue thi can phai phat trien cac dich vu tu van voi cac hinh thuc tu van phong phu linh hoat hon so voi thdi gian qua: z z - Hien tren dia ban tinh Nam Dinh chua co cong ty tu van thue, dai ly thue lap de ho tro tu van cho doanh nghiep, voi su gia tang doanh nghiep ngoai quoc doanh nhu hien thi su phat trien cua hinh thuc la can thiet Tuy nhien de bao dam qua trinh quan ly thue dat duoc ket qua nhu mong doi, thi nganh thue phai kiem soat chat luong cac dich vu cua cac to chuc cung cap, co nhu vay moi tao su phat trien ben vung, tranh nhung ru ro ve buong long su quan ly - Phat trien cac hinh thuc tu van cho dat hieu qua nhat Co the tien hanh hoat dong tu van duoi cac hinh thuc sau: Tu van truc tiep; tu van theo nhom doi tuong; tu van qua hom thu dien tu 3.3.7.2 Trien khai ap dung he thong quan ly chat luo’ng theo tieu chuan ISO 9001:2008 cho nganh thue Nam Dinh gan lien voi cai cach thu tuc hanh chinh He thong quan ly chat luong theo tieu chuan ISO 9001:2008 duoc xen la giai phap hieu qua khong chi cho cac doanh nghiep ma ca cho cac co quan quan ly Z Z hanh chinh Doi voi nganh thue no gop phan thuc day qua trinh hoan thien he thong f r i / > f r r quan ly thue theo chuan quoc ' te va nang cao hieu qua cong tac quan ly thue Z • ’ Tai Cuc thue nam Dinh cac quy trinh luon duoc tuan thu va theo doi kiem soat chat che tung buoc, tu khau dau tien cho den khau cuoi cung cua qua trinh quan ly thue Viec ap dung ISO hien se dam bao viec xay dung, kiem soat va cai tien hoan thien quy trinh duoc thuc hien tot hon va phuc vu doanh nghiep hieu qua hon Viec ap dung ISO vao quan ly thue se dem lai cac loi ich sau: - Tao co so cho phuong phap lam viec khoa hoc thong qua viec xay dung va thuc hien thong nhat cac thu tuc, quy trinh, huong dan bieu mau cho tung cong viec cu the 89 - Xac dinh ro horn nhiem vu, trach nhiem, quyen han tu nguoi lanh dao tdi can bo cong chuc; ranh gidi trach nhiem va moi quan he giua cac don vi va ngoai co quan thdng qua viec xay dung so tay chat luong - Rut ngann thdi gian thuc hien cac thu tuc xem xet, giai quyet cac yeu r A r ~ r \ cau cua doanh nghiep nhu gai quyet mien giam, hoan thue, giai dap vudng mac ve chinh sach che thue - Kiem soat duoc cong viec tot hon, giam dang ke cac sai sot va ton dong giai quyet cong viec - Tinh than trach nhiem cua can bo cong chuc thue duoc nang cao, quan he giua co quan thue va doanh nghiep duoc cai thien qua thai tiep xuc van hoa hon, giai quyet cong viec nhanh hon, tinh trang thd o, gay nhung nhieu se duoc giam thieu - Cong tac luu tru ho so, tai lieu se khoa hoc hon thuan tien cho viec tim kiem, su dung 3.3.7.3 Xay dung co1 sd vat chat, dieu kien lam viec cua co1 quan thue hien dai, thuc hien tot che doi vdi can bo cong chuc Ra soat lai co sd vat chat cua co quan thue cac cap cd ke hoach xay dung, cai tao lai tru sd, trang thiet bi lam viec, xay dung co sd vat chat, dieu kien lam viec cua co quan thue khang trang, cong quyen, hien dai Thuc hien tot che chinh sach ddi vdi can bo cong chuc Thuc hien tot quy che khoan chi, dam bao tien luong, tien thudng kip thdi, viec giai quyet che cho cong chuc kip thdi chinh xac, dung che va khong gay phien cho cong chuc 3.4 Kien nghi 3.4.1 Ddi vdi nha nudc 3.4.1.1 Hoan thien khung khd phap luat kinh te - Kien nghi Qudc hoi sua ddi luat cd lien quan giao quyen dieu tra khdi td cac vu vi pham ve thue cho co quan thue (O nhieu nudc nhu Nhat Ban, Nga, An Do, r y y Srilanca, Hongkong, Brazil, Peru, Kenia , ca quan thue duac giao quyen dieu tra, khai to cac vu vipham ve thue) Luc luong can bo thue kha ldn, phan bo d khap cac cac dia ban ca nudc, luc luong tra thue cd tinh chuyen mon cao, nam vung cac chinh sach thue, cac thu tuc hanh chinh thue, co trinh ke toan va phan tich tai chinh doanh nghiep Vi vay viec giao quyen dieu tra khdi td cho co quan thue vira tao thuan lqi 90 cho co quan thue viec thuc thi phap luat thue, vua tao dieu kien de cac vu dieu tra khai to ve thue dugc thuc hien nhanh chong, thuan lgi - Doi mai va hoan thien quy trinh xay dung luat, ban hanh va thuc thi phap luat, chu viec tuyen truyen, bien, giao duc phap luat noi chung, phap luat thue noi rieng va to chuc thi hanh luat mot cach nghiem minh - Hoan thien he thong chinh sach phap luat ve thue dam bao don gian, de r a r hieu, minh bach, cong bang va phu hgp vai thong le quoc te - Sua doi cac Luat thue GTGT, TNDN, TTDB cho phu hgp vai thuc te va thong le quoc te 3.4.I.2 Cai each dong bo he thong the che quan ly ltinh te xa hoi Nham thuc hien Luat thue GTGT mot cach co hieu qua, ben canh viec doi mai co che chinh sach, doi mai cong tac quan ly hanh thu thi can thiet phai tien hanh dong bo cai cach cac linh vuc hanh chinh - kinh te co lien quan sau: (1) Theo Khoan Dieu 161 Bo luat hinh su thi hanh vi in, phat hanh, mua ban trai phep hoa don vai so lugng lan thi bi phat tien tu 50 trieu dong den 200 trieu dong, cai tao khong giam giu den nam hoac phat tu tu thang den nam Thuc te hien tinh trang su dung hoa don gia, mua ban hoa don trai phep nham chien doat tien thue tu NSNN dien kha bien a cac dia phuong, dac biet tai cac lan co so lugng doanh nghiep nhieu Muc vi pham cang tinh vi, phuc tap va rat kho kiem soat Vi vay de han che tinh trang de nghi sam sua doi Bo luat hinh su theo huang tang muc hinh phat doi vai toi danh (2) Can cai cach ve co che quan ly tien te: Hien nay, Chinh phu da quy dinh viec toan gia tri hang hoa dich vu tu 20 trieu dong tra len phai toan qua Ngan hang Tuy nhien, viec toan Ar r bang tien mat van kha bien Thoi quen da dan den hoat dong quan ly Nha nudc ve tien te gap kho khan, kho kiem soat, cac doanh nghiep lgi dung de tron A A 9 r thue De han che tinh trang phap luat nen quy dinh thong nhat cac quan he mua ban hang hoa phai toan ngan hang Thuc hien dugc dieu nay, can phai co su phoi hgp dong bo giua cac co quan nhu Ngan hang nha nuac, Kho bac nha nuac, co quan Thue, cu the: - Ngan hang nha nuac can phai quy dinh ro nhung quan he mua ban nao buoc phai toan qua ngan hang - Co quan thue quan ly ma so thue cua doanh nghiep tuong ung vai so tai khoan cua cac doanh nghiep ma tai ngan hang Tu do, co quan thue de dang thuc 91 hien quan ly cac giao dich phat sinh, kiem soat duoc viec ke khai nop thue cua cac doanh nghiep 3.4.2 Doi vdi Bo Tai chinh Kien nghi Bo Tai chinh nghien cuu de hoan thien he thong chinh sach thue phu hop vdi ca che thi trudng, hoi nhap kinh te the gidi va khu vuc, gop phan nang cao nang luc canh tranh cua nen kinh te nang cao hieu qua quan ly thue 3.4.2.I Hoan thien Luat thue GTGT: - Sua doi, bo sung theo hudng giam bdt so lugng nhom hang hoa dich vu giua cac khau qua trinh hoat dong SXKD; giam bdt so lugng nhom hang hoa dich vu chiu thue suat 5%; tien tdi ap dung mot muc thue suat (khong ke muc thue suat 0% ap dung vdi hang hoa dich vu xuat khau) de dam bao cong bang ve nghia vu thue va dan gian viec tinh thue GTGT (de xuat la 10%) - Hoan thien phuong phap tinh thue, tien tdi ap dung phuong phap khau trir thue; quy dinh ve nguang doanh thu de ap dung hinh thuc ke khai thue GTGT phu hgp vdi co che thi trudng cd su quan ly cua Nha nudc va thong le quoc te 3.4.2.2 Hoan thien Luat thue TNDN: - Thuc hien giam muc thue suat chung de thu hut dau tu tao dieu kien de cac doanh nghiep cd them nguon luc tai chinh, tang tich luy day manh dau tu phat trien nang cao nang luc canh tranh (de xuat 20%) - Dan giam hoa chinh sach uu dai mien, giam thue theo hudng thu hep ve linh vuc, tiep tuc khuyen khich dau tu vao cac nganh san xuat cac san pham cd gia tri gia tang ldn, cac nganh cong nghiep ho trg, su dung cong nghe cao, cong nghe sinh hgc, linh vuc xa hoi hoa, vung cd dieu kien kinh te xa hoi kho khan va dac biet kho khan - Bo sung cac quy dinh de bao quat dugc cac hoat dong kinh te mdi phat sinh kinh te thi trudng hoi nhap va phu hgp vdi thong le quoc te nhu: Hoat dong ban hang da cap, thuong mai dien tu, su phat trien cua cac tap doan kinh te, hien tugng “von mong” xac dinh chi phi, dac biet la chi phi lai vay, dieu chuyen hoac danh gia lai tai san tai co cau doanh nghiep 3.4.2.3 Hoan thien Luat thue TTDB: - Md rong doi tugng chiu thue TTDB de dieu tiet tieu dung phu hgp vdi tinh hinh phat trien kinh te xa hoi 92 - Xay dimg Id trinh dieu chinh thue doi vdi cac mat hang, thuoc la, bia, ruou, td de dieu tiet tieu dung va thuc hien cac cam ket quoc te - Bo sung quy dinh ve gia tinh thue doi vdi trudng hop hop tac phan cong giua cac nudc chuoi san xuat toan cau, dam bao dieu tiet cong bang giua hang hoa, dich vu san xuat nudc va hang hoa, dich vu nhap khau 3.4.3 Ddi vdi chinh quyen dia phuong - Ban hanh cac co che uu dai khuyen khich dau tu nhu uu dai, ho tro ve tien thue dat, tien su dung dat, tien giai phong mat bang nham tao dieu kien thuan loi cho cac doanh nghiep ngoai qudc doanh md rong dau tu, dau tu du an mdi de tang nguon thu cho NSNN r \ r y y y y - Chi dao cac ban, nganh lien quan nhu sd Ke hoach dau tu, Cue thdng ke, Sd Cong Thuong, Cong an phoi hop chat che vdi co quan thue viec quan ly thue va xu ly nhung hanh vi vi pham phap luat thue ddi vdi cac doanh nghiep tren dia ban < r r 3.4.4 Ddi vdi co quan Thue 3.4.4.1 Ddi vdi Tong cue thue - Hudng dan chinh sach thue phai nhat quan, dong bo, ro rang ; xay dung cac quy trinh quan ly thue theo chuc nang khong chong cheo; thu tuc cudng che no thue phuc tap can phai don gian, gon nhe - Thuc hien cong tac tuyen dung hang nam, tang ty le sd ngudi tot nghiep cd trinh chuyen mon dat loai kha trd len, tot nghiep chuyen nganh kinh te gan vdi nhiem vu quan ly tai chinh, thue; Nang dan dieu kien ve ngoai ngu, tin hoc de dam bao dap ung yeu cau cong viec thdi ky hoi nhap kinh te qudc te - Tang cudng cong tac dao tao, bdi dudng can bo cong chuc thue nham dap ung yeu cau cua cong tac quan ly thue xu the hoi nhap va hien dai hoa nganh thue - Day manh viec hien dai hoa cong tac quan ly thue, tap trung chu yeu la tin hoc hoa cac quy trinh quan ly thu nham dap ung yeu cau quan ly thue xu the hoi nhap va phu hop vdi cac thdng le qudc te - Day nhanh tien cai each thu tuc hanh chinh thue theo hudng don giam nham tao dieu kien thuan loi nhat cho doanh nghiep 3.4.4.2 Ddi vdi Cue thue Nam Dinh 93 - Tang cudng cong tac tuyen truyen bien giao due phap luat thue, cung cap dich vu thue mot each tot nhat cho doanh nghiep ngoai quoc doanh Tham miru cho UBND tinh chi dao dua cong tac thue la trach nhiem chung cua toan he thong chinh tri va xa hoi, tung budc dua noi dung giao due phap luat thue vao giang day trudng hoc - Tang cudng cong tac ddi thoai vdi doanh nghiep ngoai quoc doanh, thong qua nam bat va thao go kip thdi nhung kho khan, bat cap cua doanh nghiep az r qua trinh thuc hien chinh sach thue Tra ldi kip thdi cac vudng mac cho doanh nghiep - Thudng xuyen coi cong tac to chuc can bo, phan bo nguon nhan luc phai dong deu, hop ly giua cac bo phan chuc nang, bo sung nguon nhan luc cho bo phan tra, kiem tra, tuyen truyen ho tro de dap ung duoc yeu cau nhiem vu Quan tam tdi cong tac dao tao boi dudng nang cao chuyen mon nghiep vu, dao due ldi song cho can bo cong chuc thue de nang cao hieu qua cong tac quan ly thue Thudng xuyen cham lo den ddi song, vat chat, tinh than cho can bo cong chuc, dam bao dieu kien ve moi mat de ho phat huy tinh than lam chu, trach nhiem, nang dong va sang tao thuc thi nhiem vu - Xay dung quy che phoi hop vdi cac co quan nhu: Sd Ke hoach va dau tu, Sd Cong thuong, Sd Cong an, Quan ly thi trudng, cac Ngan hang thuong mai, Kho bac nha nudc viec cung cap trao doi cac thong tin cua doanh nghiep de phuc cong tac quan ly thue, chong dong thu, that thu ngan sach - Tang cudng cong tac hien dai hoa nganh thue, trade mat trien khai hinh thuc ke khai thue qua mang Internet, trien khai ap dung he thong quan ly chat luong theo tieu chuan ISO 9001:2008 cho toan nganh nham tung budc nang cao chat luong va hieu qua cua cong tac quan ly thue va cung cap dich vu cong - To chuc tot cac bien phap quan ly thue ddi vdi doanh nghiep ngoai quoc doanh nhu: tang cudng cong tac quan ly doanh nghiep, cong tac tra, kiem tra thue, cong tac thu no va cudng che no thue - Ra soat de loai bo hoac kien nghi loai bo cac thu tuc hanh chinh khong can thiet, niem yet cong khai cac thu tuc hanh chinh tai bo phan “mot cua” cua co quan thue cac cap, nham tao dieu kien thuan lgi cho doanh nghiep 3.4.5 Ddi vdi doanh nghiep ngoai quoc doanh tren dia ban tinh - Nang cao tinh tuan thu tu nguyen va tu chiu trach nhiem trade phap luat: Doanh nghiep phai cd nhan thuc "Tien thue la cua dan, dan dong gop, phuc vu 94 lai ich cho dan", viec nop thue la quyen lqi, nghia vu va trach nhiem cua moi doanh nghiep, moi cong dan Cac cong trinh tang, phuc loi xa hoi ma doanh nghiep va moi nguoi dan xa hoi dang hudng la dau tu tir tien thue cua Nha nudc Cac doanh nghiep can nghiem tuc chap hanh theo cac quy dinh cua phap luat thue va tu giac ke khai, nop thue dung, du va kip thdi vao NSNN - Tien hanh sap xep lai hoat dong SXKD nham tang cudng kha nang canh tranh, tao tinh khac biet cua san pham, dich vu, ddi mdi cong nghe de nang cao chat luong, nang suat, va giam gia cua san pham Ngoai ra, can phat trien he thdng phan phoi san pham, dich vu, khai thac cac nguon dau vao hieu qua hon, lien tuc cai thien nang luc quan ly kinh doanh, nang cao hieu qua SXKD - To chuc tuyen dung bo phan ke toan nam vung ve che va chuan muc ke toan Hoat dong SXKD, mua ban hang hoa, cung ung dich vu phai thuc hien day du che hoa don, chung tu hop le, tao dieu kien thuan lqi cho co quan thue viec kiem tra, xac dinh doanh thu tinh thue va khau tru thue Cong tac ke toan doanh nghiep, nhat la ke toan chi phi san xuat va tinh gia san pham phai duqc thuc hien tot, dam bao gia san pham phan anh trung thuc cac chi phi thuc te phat sinh cau len san pham He thdng ban le cung phai thuc hien tot viec nghi chep sd sach ke toan va hoa don chung tu theo dung quy dinh - Lua chon ap dung phan mem ke toan de nang cao nang suat lao dong, thuan lqi viec ke khai thue dac biet la ke khai thue qua mang Internet co quan thue trien khai chinh thuc, giam thieu chi phi cho doanh nghiep r e Z •> r r - Tich cue ung dung cac tuu khoa hoc vao quan ly dac biet la cong nghe thdng tin Dieu se thuan lqi cho doanh nghiep viec nam bat thi truong, san xuat, kinh doanh va tieu thu san pham, tiet kiem duqc thoi gian va chi z r phi Dong thoi viec day manh ung dung cong nghe thdng tin se giup cho doanh nghiep tra cuu duqc day du cac chinh sach che ve thue, cac thu tuc hanh chinh ve thue mot each nhanh chong kip thoi, hoac duqc giai dap vudng mac ve thue nhung khong can true tiep den co quan thue./ Ket luan chuong Tren co sd nhung dinh hudng va nhung nguyen nhan han che cong tac quan ly thue ddi vdi doanh nghiep ngoai qudc doanh d tinh Nam Dinh, luan van dua cac giai phap tang cudng cong tac quan ly thue doi vdi doanh nghiep ngoai qudc doanh nham tang thu cho NSNN, la: can day manh cong tac tuyen truyen ho trq, 95 cong tac tra kiem tra thue, cong tac thu no va cuong che no thue, nang cao chat luong cong tac dao tao, boi duong can bo, tang cuong ap dung cong nghe thong tin quan ly thue Ben canh nhung giai phap, luan van trinh bay nhung kien nghi nham thuc hien co hieu qua cac giai phap dua 96 KET LUAN r r r Trong thoi gian qua, cong tac quan ly thue doi vdi doanh nghiep ngoai quoc doanh tren dia ban tinh Nam Dinh da den lai hieu qua nhat dinh: trinh quan ly thue da tung budc nang cao phu hop vdi tinh hinh phat trien KT-XH tinh; gop phan quan vao hoan nhiem vu thu ngan sach d dia phuong Cue thue tinh Nam Dinh luon quyet tam xay dung nganh thue tien tien, hien dai va chuyen nghiep nham dan bao thuc thi tot phap luat thue, dam bao quan ly thue cong bang, minh bach, hieu luc, hieu qua, phuc vu tot ngudi nop thue Tren co sd nghien cuu ly luan va thuc trang quan ly thue doi vdi doanh nghiep ngoai quoc doanh d tinh Nam Dinh giai doan 2006-2010, luan van da dat dupe nhung ket qua chu yeu sau: Mot la, tong hop va gop phan lam ro ly luan ve quan ly thue doi vdi doanh nghiep ngoai quoc doanh va khang dinh su can thiet khach quan nang cao hieu quan quan ly thue doi vdi doanh nghiep ngoai quoc doanh theo co che quan ly thue tu khai, tu nop Hai la, luan van nghien cuu thuc trang rut nhung tuu va nhung nguyen nhan han che quan ly thue doi vdi doanh nghiep ngoai quoc doanh d tinh nam Dinh thdi gian qua Ba la, tren co sd ly luan, phan tich, danh gia thuc trang cong tac quan ly thue doi vdi cac doanh nghiep Ngoai quoc doanh , phan tich cac yeu to anh hudng den tung chuc nang cua qua trinh quan ly thue: tu cong tac quan ly ngudi nop thue; dang ky ke khai thue; quan ly doanh thu tinh thue, thu nhap chiu thue; cong tac tra, kiem tra thue, thu no va cudng che no thue Luan van de xuat mot so giai phap nhu: - Giai phap mang tinh vi mo, la de nghi bo sung, sua doi, hoan thien mot so chinh sach thue GTGT, TTDN, TTDB cho phu hop vdi thuc te va thong le quoc tl yr r r r - De xuat cac giai phap chu yeu la nhung bien phap mang tinh cap bach doi vdi nganh thue Nam Dinh, la: can day manh cong tac tuyen truyen, ho tro Ngudi nop thue; cong tac tra, kiem tra thue, cong tac thu no va cudng che no thue Ben canh do, cung can phai tang cudng cong tac dao tao, boi duong can bo, ap dung cong nghe quan ly thue hien dai thong qua cac chuong trinh tin hoc hoa, tu dong hoa 97 Cac giai phap gan lien vai cac kien nghi nham khang dinh sir dam bao tinh kha thi cua cac giai phap ma luan van dua Noi dung cong tac quan ly thue doi vdi cac doanh nghiep ngoai quoc doanh la mot van de tuong doi rong, phuc tap Trong he thong che do, chinh sach ve quan ly thue thuong xuyen thay doi vay qua trinh thuc hien de tai khong the tranh khdi nhung thieu sot, han che Tac gia rat mong nhan duoc su gop y, chi bao cua cac thay, co giao, va nhung ngudi quan tam den noi dung nghien cuu cua de tai./ DANH MUC TAI LIEU THAM KHAO TIENG VIET TS Hoang Van Bang (2009), Giao trinh Ly thuyet va chinh sach thue, Nha xuat ban Tai chinh, Ha Noi Bo Tai chinh (2011), Quyet dinh 2162/QD-BTC 08/09/2011 ve viec r r r — , phe duyet ke hoach cai each he thdng thue giai doan 2011-2015, Ha Noi Chinh phu (2002), Nghi Dinh sd 75/2002/ND-CP ve viec dieu chinh muc thue mon bdi, Ha Noi Cue thong ke tinh Nam Dinh (2011), Nien giam thdng ke tinh Nam Dinh nam 2010, Nam Dinh Cue thue Nam Dinh (2011), Bao cao tong ket cong tac thue nam 2010 va giai doan tic nam 2006 den nam 2010, Nam Dinh ThS Vu Cuong (2006), Giao trinh Kinh td va tdi chinh cong, Nha xuat ban Thong ke, Ha Noi PGS.TS Do Minh Due - TS Nguydn Viet Cuong (2010), Gioo trinh Ly r r r thuyet thue, Nha xuat ban Tai chinh, Ha Noi Dang bo Cue thue tinh Nam Dinh (2010), Nghi quyet dai hoi Dang bo Cue thue tinh Nam Dinh lan thu VII, Nam Dinh Joseph E.Stiglitz (1995), Kinh te hoc cong cong, Nha xuat ban Khoa hoc ky thuat 10 Mac - Ang ghen, tuyen tap, Tl, T2 (1962), Nha xuat ban su that 11 Qudc Hoi (2003), Luat thue Tieu thu dac biet 27/2008/QH12, Ha Noi 12 Qudc Hoi (2005), Luat Doanh nghiep sd 60/2005/ QH11, Ha Noi 13 Qudc Hoi (2006), Lucit Quan ly thud sd 78/2006/ QH11, Ha Noi 14 Qudc Hoi (2008), Luat thud GTGTsd 13/2008/QH12, Ha Noi 15 Qudc Hoi (2008), Luat thud thu nhap doanh nghiep sd 14/2008/QH12, Ha Noi 16 Qudc Hoi (2009), Luat thud tdi nguyen, Ha Noi 17 Tong cue thue (2008), Quy trinh Quan ly ke khai, nop thue va ke toan thue, Ha Noi 18 Tong cue Thue (2008), Quy trinh Quan ly thu no thue, Ha Noi 19 Tong cue Thue (2008), Quy trinh Thanh tra thue, Ha Noi 20 Tong cue Thue (2008), Quy trinh Kiem tra thue, Ha Noi 21 Tong cue Thue (2009), Quy trinh Dang ky thue, Ha Noi 22 Tong cue Thue (2009), Quy trinh Cudng che no thue, Ha Noi 23 Tong cue Thue (2005), Chuong trinh cai each va hien dai hoa nganh Thue den nam 2010, Ha Noi •> r r r 24 Tong cue thue (2010), Bao cao tong ket cong tac thue nam 2010 va giai doan tic nam 2006 den nam 2010, Ha Noi 25 Thu tuong Chinh phu (2011), Chien lucre cai each he thong thue giai doan 2011-2020, Ha Noi 26 Tinh uy Nam Dinh (2010), Nghi quyet Dai hoi dai bieu Dang bo tinh Nam Dinh lan thu XVIII, Nam Dinh, TAI LIEU KHAC 27 www.gdt.gov.vn 28 www.mof.gov.vn 29 http://thuenamdinh/nditax/