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Luận Văn Những Vấn Đề Về Tổ Chức Bộ Máy Quản Lý Ngành Thuế Việt Nam Trong Điều Kiện Nền Kinh Tế Hàng Hoá.pdf

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TDlJONC DAI HOC KINH TE QUOC DAN HA NOI VUONG HOANG LONG nhung van de ve to chuc bT cd sd Lt LUAN vA KINH NGHIEM MOT SO NU 6C * vf TO CHtTC BO MAY QUAN Lt ngAnh thu£ I I NHffNQ KHAi Nl£M CO bAn VE QuAn LY vA LAO DONG QUAN LY Nhidu tu didn nudc cttng nhu ngoAi nudc ddu dinh nghia "quan ly" 1A " su trOng nom " " su cai quan ” " su chi huy " " su didu hAnh " mOt hd thOng , mdt linh vuc hay mdt td chute , mdt tap thd nAo dd Cung cd thd dinh nghla quan ly mdt each rdng hon , coi quan ly nhu mdt " nghd thuAt dam bao su phat tridn cua mdt hd thd'ng t6 chute nhAt dinh " hay n6i each khac 1A " tOng thd nhttng phuong tidn mA theo dd nhttng sut thay ddi xA hdi, edng nghd vA chinh tri cd thd dude t6 chute hop ly vA phO bid'n co chd xA hdi " Trong thuc td tu " quan ly " duqc hidu vA vAn dung vdi nhttng pham vi vA y nghia kha linh hoat, cd thd rAt rdng nhu : quan ly xA hdi , quan ly NhA nude cd thd rAt hep nhu quan ly doanh nghidp , quan ly nhAn sir Ndi ddn quan ly 1A phai ndi ddn lao ddng quan ly Lao ddng quan ly bao gOm nhttng can bd vA nhAn vidn tham gia vAo vide thuc hidn cac chute nAng quan ly Prong bO may quan ly hoat ddng cua lao dOng quan ly rAt phong phu vA da dang Dd thuc hidn duoc cac chuc nAng quan ly bd may quan ly phai cd nhidu hoat dOng lao ddng quan ly khac CAn cur vAo vide tham gia vAo cac hoat dOng vA cac chuc nAng quan ly, ngudi ta chia lao ddng quan ly thAnh ba loai chinh : ■ Can hp lanh dao 1A nhttng ngudi quan ly true tid'p thuc hidn cac ch (re nAng lanh dao mdt bd phAn hay toAn hd thOng Trong bO may quan ly can bO lAnh dao bao gOm : Thu truong cd quan cac phO thu truong , cac truong , phO phong ban , bd phAn Nhidm vu cua can bd lanh dao 1A su dung cac phuong phap quan ly dd t6 chute didu hAnh mdt t6 chute mdt bd phAn dd tO chute , bd phAn hoAn thAnh duoc nhidm vu vA chute nAng duoc giao Cu thd 1A : lua chon , dAo tao , bO' tri can bd ; phAn cOng cOng vide ; thuc hidn vide kidm tra , phdi hop hoat dOng cua cac ca nhAn , cac bd phAn td chtrc ; thuc hifen chufc nAng quan ly hAnh chinh ; lira chon cac phuong an thuc hifen cOng vifec c6 hifeu qua - Chuyen gia 1A nhttng ngudi khOng thuc hifen cac chtrc nAng lanh dao true tifep mA thuc hifen cac cOng vifec chuyfen mOn Cac chuyfen gia 1A nhttng ngudi c6 chuyfen mOn sAu vfe mOt linh vuc nAo d6 nhu : ky thu At, luAt phap , td chtrc , tAm ty hoc xA hdi hoc , quan ly hAnh chinh Chuyfen gia bao gdm chuyfen gia ky thuAt, chuyfen gia tAm ly , chuyfen gia luAt phap , chuyfen gia td chtrc , chuyfen gia hAnh chinh Ho lAm cac cOng vifec chuyfen mOn cac phong ban hfe thdng bO may quan iy Nhifem vu cua cac chuyfen gia 1A : nghifen ctru , hoAn thifen dua vAo ap dung nhttng phuong phap cOng nghfe mdi, nhttng dinh mire kinh td ky thuAt nhttng hinh thurc t6 chtrc td chtrc san xudt, td chtrc quan ly ,du thao cac vAn ban quin ly, hudng dAn vfe mOt mAt chuyfen mOn nAo d6 NgoAi ho thuc hifen mOt sd cOng vifec kifem tra , quan ly thu trudng true tifep phAn cOng - Nhan vifen thuc hAnh ky thuat 1A nhttng ngudi thuc hifen nhttng cOng vifec gian dim , thudng xuyfen lAp di lAp lai mang tinh chit thOng tin , ky thuAt vA phuc vu NhAn vifen thuc hAnh ky thuAt bao gdm nhttng ngudi danh may chtt , chup tAi lifeu vAn thu luu trtt , bao vfe, tap vu, thu kho, thu qu? , ky thuAt vi tinh , kfe toan Nhifem vu cua cac nhAn vifen ky thuAt 1A nhAn cac thOng tin ban ddu , phAn loai vA truyfen dfen noi xu ly , ddng thdi chuAn bi vA giai quyfet cac thu tuc hAnh chinh ddi vdi cac loai vAn ban khac Trong mOt bO mAy quan ly bAt ky, ba loai can bO n6i trfen dfeu 1A cAn thidt nhifen mdi loai phai c6 mOt ti lfe thich hop Ndi dung hoat dOng lao dOng quan ly rAt phong phu vA da dang Hoat dOng cua lao dOng quan ly c6 thfe chia thAnh nOi dung sau: - Noi dung ky thuat thfe hifen d su thuc hifen nhttng cOng vifec mang tinh ch At chuyfen mOn nhu : nghifen curu thifet kfe cac quy trinh cOng nghfe mdi, cac san phAm Cong vide cua loai can bd co dac did’m: + Kdt qua ciia timg ngirdi khdng phai la kdt qua vAt chat trite tidp, kho dem va chi diroc bidn hidn sau mdt thdi gian dai + Lao ddng ciia ho doi hoi tinh sang tao, tinh nang ddng va tinh tliAn trach nhidm cao + Sd hrong can bd nidi Vu mdi phong lai phu thudc vao nhidu nhfln td khac Ddi vdi loai can bd dang mire lao ddng dp dung la mfre sd hrong ngirdi lam vide Phirong phap tidn hanh dinh mire la phirong phap phAn deli dira trdn kdt qua khao sat thin gian lam vide bang chup anh va tir chup anh kdt hop vdi phan tich cac nliAn to anh Intdiig toi sd hrong cAn bd ciia timg Vu, phong cu thd Loai : Can bd, chuydn gia d cdc phong chirc nang ( phong nghidp vu time ngoai quoc doanh, TCCB-TDTT, quail ly An chi, phong tai vu) thudc Cue thud va cac td IICQT TV-TC thudc cac Chi cue thud Dac didm cong vide ciia loai can bd gidng nhtr loai nhimg loai can bo co o 53 Cue thud va 567 Chi cue thud Vi thd dang mire lao dong diroc dp dung cung gidng uhir trdn nhimg phirong phap xAy dirng mire lai phai kliac mdt chiit Do lii: Dira trdn pliAn loai Cue va Chi cue de lira chon cac Cue va Chi cue did’n hinh cho timg loai -Ap dung phirong phap phAn tich dira trdn kdt qua khao sat thdi gian lam vide bang chup anil va tir chup anh, kdt hop vdi phdn tfcli cac ydu to anil hirdng dd’ xAy dirng mire cho cdc don vi didn hinh -Xac dinh ty Id % so can bd nhom nay/ so can bd thudc bd phdn thudc quy trinh quail ly thu thud (can bo nhonil) ciia cac don vi did’n hinh - I'iiy ty Id % ciia cac ddn vi didn hinh tinli so hrong cac bd nhom cho cac don vi lai -Phdn bd sd bidn chd vao cac phong td Mb hinh he thdng dinh mure lao dong nganh thue Tidn co sd pliAn loai don vi, pliAn loai lao dong, lira chon phirong phap DMLD va cac dang mire lao ddng da trinh bay, LuAn vftn da xAv dirng md hinh lid tlidng dinh mire lao dong nganh thue nlnr sail :(Bang sd 21 phu luc) Nhir vAy tdng sd mire phai xAy dirng la TOO Vi klidi hrong cdng vide qua Ion, thdi gian co han, mat khac didu kidn de’ khao sat de’ xAy dirng mire han chd ndn LuAn vAn khdng di vao xAy dirng cac mire lao dong cu thd v/ tAng cirdNG cOng tac b6i duGng, dAo tao dOi ngu can bQ quAn ly ngAnii THUR Trong hoan thidn td chiic bd may quan ly, vai trd cua can bd quan ly ctfc ky quan Irong Can bd quan ly co gidi ve chuydn mon vimg vimg vd ph.'un cliAt dao dire thi cdng vide quan ly don vi mdi tot Do vAy cong tac dao tao boi dirdng can bo quan ly la vide lam thirdng xuydn va khdng thd thidn ciia hoan thidn td chirc bd may nganh thud LuAn vAn da ndu ro : cdng tac dao tao bdi dirdng can bo quail ly nganh thud c'An phai tAp tning giai quydt mdt so vAii dd sau : Ve ndi dung can dao tao boi discing a Doi vcri cdc bd quan ly o' Vdn phong TCT: 19 ' -Dao tao boi dudng ve chuyen mon ngliiep vu : cAn dao tao so can bd cA'p phong d Van pjidng TCT d bAc co trinh trCn dai hoc Sao cho ca'p lanh dao TC, Vu, phong phai co it nhat 50% co trinh dd chuyen mdn tren dai hoc - Dao tao bdi dudng theo ngach cdng chirc :IIien tai so chuyen vien chinh, chuyen vien mOt sd ngucri van no cac tieu chiiAn v’e ngoai ngu, ve bhng hanh chinh qudc gia Do vay van de dat la phai dao tao vd ngoai ngu va hanh chinh qudc gia cho sd cac bo de’ ho co day du tieu chuAn cua ngach chuyen vien chinh vA chuyen vien theo quy dinli Mat khac can dao tao kieu thuc ciia cac ngach cdng chirc cao hdn cho cac cdng chirc ngach tha'p hon Viec dao tao mdt mat dd nang cao trinli dd cho cac cong chttc mat khac la tao didu kidn dd cac cdng chdc ngach tha'p tich luy dAn kidn thttc, clmAn bi thi ldn cac ngach cong chdc cao hon co du dieu kidn Dao tao ve tin hoc : Trong dieu kidn phat tridn manh me hidn ciia KHKT va thong tin vide dao tao tin hoc cho can bd quan ly co vai trd cue ky quan liidn cac phdng lain vide cua VPTCT den da duoc trang bi may vi tinh vAy vide dao tao kidn thttc tin hoc cho cac bd quan ly VPTC lai cang cA'p thidt Ben canh cac lop tin hoc ve co ban cAn dao tao cac lop tin hoc nAng cao, lAp trinh b Ddi vdi cac bd quan ly d cac Cuc vd Chi cuc thud * Ve dao tao boi dudng chuyen mon nghidp vu - Muc tidu la 100% can bd Cue, tnrdng phdng Cue, Chi cue tnrdng, Chi cue phai tdt nghidp dai hoc VAn de la mdt klio khan rAt ldn doi vdi cac tinli plua Nam - Md cac lop boi dudng ve kitili td thi tnrdng cho can bd Cue, Clii cue, cac tnrdng phdng Cue - Md cac lop tAp lniAn ve chuydn mdn cho lanh dao Chi cue va cac tnrdng phdng * Dao tao bdi dudng vd tin hoc va ngoai ngu Tuydt dai bd phan can bd lanh dao Cue, Chi cue, Tnrdng phdng cue deu chua thao ve tin hoc ngoai ngu (tidtig Anh) cung d mttc tliA'p Do vAy TCI’ cAn co ke hoach cu thd’ de dao tao cac kidn thuc ve linh vuc cho can bd quail ly nganh time d cA'p cd sd * Dao tao boi dudng kidn thttc ve quail ly Nha nudc Can bo quan ly rAt cAn kidn thttc vd quail iy Nha nudc Nganh tliud la mdt nganh chttc nang ciia Nha nude, co chttc nang thttc liidn va td chttc luAt thud ddi song xa hdi Do vdy viec hang bi nhung kidn thttc ve phap luAt ve quail ly Nha nudc lai cang vd cung can thidt Ddi vdi cac cAn bd quail ly nganh thud d cA'p tinh vA cAp huydn nhat thidt phai dugc dao tao, boi dudng kidn thttc vd quan ly Nha nudc Tdng cue time cAn co kd hoach md ldp hoac cir can bo luAn phien di hoc de ndng cao trinh dd can bo quail ly ciia nganh Vd hinh thifc dao tao bdi dudng LuAn van kidn nghi : * Doi vdi dao tao tren dai hoc (cao hoc va PIS) Nhu hen da truth bay ddi tuong dao tao bdi dudng de’ cd truth dd trdii dai hoc la can bd quail 1J> d VPTCT va cac bd quan ly d Cue thue Ddi vdi cAp dao tao cAn td chttc loai hinh thttc sau : +Doi vdi cac dong chi la lanh dao khdng the nghi cdng viec dd di hoc dugc thi nen td chttc hinh thttc tai chttc vira lam, vtta hgc dd dam bao cong viec quail ly dong thdi vAn nAng cao trinli dd can bd 20 +Ddi vdi cac dong chi la chuyfen vifen hoac lanh dao cAp phd, cd tudi ddi tre cd the xap xfep cdng vifec nglii dd di hoc thi thi nfen theo hinh thirc tAp tning tai tnrdng * Ddi vdi dao tao cac kifen thuc theo ngach cdng chtrc - Tditg cue thufe cAn lifen life vdi cac tnrdng hanh chinh qudc gia dd md cac ldp boi dirdng vfe quan ly Nha nude tai cd quan dd can bd duoc theo hoc thuAn led - Mat khac can cu dan can bd theo hoc cac tnrdng hanh clunh qudc gia dfe can bd cd du cac tifeu chudn can thifet ciia cac ngach cdng chirc hifen gifr va chudn bi difeu kifen dd thi lfen cac ngach cdng cln'rc cao hdn * Doi vdi dao tao tin hoc Thuan loi cd ban la TC da trang bi may vi tinh dfen cac Cue tliufe va cd ddi ngu vi tinh tuong ddi dong va cd trinh Do vAy nfen md IAn Iifpt cac ldp may vi tinh tai cac cue thufe.ddng thdi md cac ldp tap trang tai TCT dd can bd theo hoc Di ddi vdi cac ldp vi tinh cd ban cAn phai md cac ldp vi tinh nAng cao dd nAng cao trinh vi tinh cho can bd Bdi vi titdng lai vifec ndi mang may vi tinh toan l ong cue la mot difeu chac chan va ddi hdi trinh dd can bd vfe vi tinh phai cao hdn nhifeu * Ddi vdi dao tao ngoai ngu Vifec dao tao ngoai ngu dd dam bao hiftu qua cAn theo cac hudng sail : - Khuyfen khich can bd tu hoc ngoai ngu, TCT se cA'p kinh phi cho can bd sau cd bang ngoai ngfr ndp cho Tdng cue Md ldp ngoai ngfr tai co quan ngoai gid theo phuong tlu'rc I CT cA'p mot pliAn kinh plii, mot pliAn ngudi hoc tu lo Ddi vdi can bd kfe cAn, can bd cAn phai cd ngoai ngu thi cu di hpc cac ldp tAp tning (nglii vifec cd quan) VI/ TANG CUttNG cd sd vAt chAt TRANG TIBET BI DIEU KIEN LAM VIEC DE TO CHUC B can bp So hp i SO hp / can bp can bp Can bo Q ly ddi tirong uop thue SO hd / So' hd / SO ho ! Sd hd / Sdhd/ Sdhd/ So lip / * bo / SO Sdhd/ ngoai qudc doanh can bp cau bp I cau bp can bp can bd can bd I can bp can bp can bp Can bd ddi thue Phirong xa SO hd NT sir dung dat i lean bp SP hp NT sir dung dat / lean be SO hd NT sir dung ddt / lean bp Can bo trqin dau mdi Sd can bd thue7 I trgm ldn giao thdng Sd can hd thug 71 tram vira Sd can bp thue / tnjm vira SO can bd thue / I trjm vira ! Can hd phong thui trudc bq So can bd thue/Phong So can bd thue/Phong Sd can bd thue Phong Can bd tinh thue Sd D.T-N.T.lCan bd Sd D.T.N.T/lCan bd Sd D.T.N.T/lCan bd SdD.T.N.T/lCan bd SdD.T-N.T/ICan bd So D.T.N.T/1 Can bd Can hd tra Sd D.T.N.T ICan bd So D.T.N.T/lCan bd Sd D.T.N.T/lCan bd Sd D.T.N.TICan bd Sd D.T-N.T lCan bd Sd D.T-N.T/lCan hd H HE THONG MlTC LAO DING CHO CAN BQ NGOAI QUY TRINH QUAN LY THU THUE TACH B PHAN (NHOM 21 ’Muc lao ddng nhom Lo:ji can bp STT Can hp lanh dao Dinh bien theo sd ddu mdi quan ly va cac chuc danh Lanh dao Can bd vdn phong TCT < Trir Cue thue tide hiet) Muc sd luong ngudi lam vivr tinh cho tung phong, tu vu Cac bp cac phong thudc nhom d Cyc thue Ty le % can bp nhom 2/ can bp nhomi Ty te% can bp nhom / can bp nhomi Ty ie% can bp nhom / can bp nhom I co a Cyc thue mau losji 2“ c»a Cyc thue mau loai c«3 Cyc thue mau loai Can bd cac td thudc nhom d Chi cyc thue Ty le % can bp nhom 2/ can bp nhomi CB3 Chi cyc thue mau knji Ty can bp nhom / can bp nhomi c»a Chi cyc thue mau loai Ty ie% can bp nhom / can bp nhomi ci a Chi cuc thue mao toyi

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