Tạo động lực lao động cho công chức tại văn phòng tổng cục thuế việt nam

JJ —- ■ ■ -' TRUdNG DAI HOC KINH TE QUdC DAN PHAM TH| HONG TAO DONG LOB LAO DONG CHO CONG CHlfc TAI VAN PHONG T(jNG CUC THUE VIET NAM Chuygn nganh: quAn tr| kinh doanh cong nghiep va xay di/ng LUAN VAN THAC ST QuAn TRI KINH DOANH Ngitdi hitting dan khoa hoc : PGS.TS TRUONG DOAN TH^ HA NOT - 2009 Il MUC LVC x DANH MUC BANG BIEU ±1 3.1.1 Thue hien phan tich cong viec lam co so de trien khai cac chinh sach nhan su khac 79 3.1.2 Danh gia thuc hien cong viec khoa hoc lam co so de thuc hien nguyen tac “doi xu cong bang” 83 3.1.3 Tuyen chon va bo tri lam viec phu hop voi kha nang, so truong va dap umg tot yeu cau cong viec 86 •> *> r r 3.1.4 Dao tao va phat trien cong chuc de giup ho tiep can nhung kien thuc tien tien va phat trien toan dien 87 x r 3.1.5 Tao dieu kien lam viec thuan loi cho cong churc de ho co the tien hanh cong viec theo each tot nhat 90 r * ' 3.1.6 Thuc hien ket hop cac bien phap kich thich nham thoa man nhu cau vat chat va tinh than cua nguori cong churc 92 3.1.7 Nang cao vai tro cua ngudi cong chuc lanh dao, thu hep “khoang each quyen luc” 98 3.2 GOI Y VCW NGLTCH CONG CHUC DE TANG DONG LUC LAO DONG CHO BAN THAN 99 3.3 KIEN NGHI V0I NHA NUOC 105 3.3.1 Doi moi va hoan thien chinh sach doi voi cong chuc 105 3.3.2 Cai each cong vu, cong chuc 106 3.3.3 Day manh cai each tien luong 107 KET LUAN 110 TAI LIEU THAM KHAO i'3 PHU 115 • LUC • DANH MUC BANG BIEU Trang Bang 1.1 Cong nhan va giam sat vien muon gi tir cong viec cua ho .115 Bang 1.2 Yeu to CV ngudi lao dong a Due, Nhat Ban va My quan tarn 115 Bang 1.3 Mot so dac diem khac biet gidi tinh theo Deborah Sheppard .116 r r r Bang 1.4 Hai nhom yeu to theo hoc thuyet cua Herzberg .116 Bang 1.5 Ung dung cua hoc thuyet ki vong quan 11 117 ca nhan 120 40 Bang 2.2 Cac tieu chi danh gia cong chuc hang quy Bang 2.3 Danh hieu thi dua quy 40 Bang 2.4 Ngach cong chuc tai van phong Tong cue Thue 41 Bang 2.5 Bang Iuong doi voi cong chuc tai van phong tong cue thue 123 r Bang 2.6 Muc thudng theo xep loai cong chuc hang quy 42 •> r r Bang 2.7 Co cau lao dong tai van phong Tong cue Thue 45 r r r \ Bang 2.8 Yeu to tac dong den viec lua chon nghe cong chuc 49 Bang 2.9 Thu bac nhu cau cua cong chuc 50 Bang 2.10 Su khac biet ve nhu cau theo gicri tinh 51 Bang 2.11 Yeu to anh hubng quan den kha nang thang tien 53 Bang 2.12 Muc hai long phan theo nhom tuoi 55 Bang 2.13 Muc hai long phan theo gioi tinh 57 Bang 2.14 Muc hai long phan theo chuc danh 58 Bang 2.15 Muc hai long voi cac yeu to lien quan den cong viec 59 Bang 2.16 Mong mu6n chuyen sang to chuc khac theo trinh chuyen mon 60 Bang 2.17 Yeu to lam cho cong chuc hai long 62 Bang 2.18 Yeu to lam cho cong chuc chua hai long 64 Bang 2.19 He so va lucmg thuc linh hang thang binh quan theo chuc danh cong chuc 65 A Bang 2.20 Muc ngudi cong chuc lanh dao dap ung nhu cau va tao dong luc cho cap dudi 68 Bang 2.21 Nguyen nhan lam cho dao tao chua hieu qua 72 Bang 3.1a Phieu danh gia vdi mot thang rdi rac dang thang diem 124 Bang 3.1b Phieu danh gia vdi mot thang rdi rac dang thang diem 124 DANH MUC SO DO Trang So 1.1 Quan he giua nhan each voi yeu to di truyen va moi trucmg 117 So 1.2 Qua trinh phat trien nhan each ca nhan 118 So 1.3 Ba cap cua van hoa DN 118 So 1.4 He thong thu bac nhu cau cua Maslow 119 So 1.5 Quan he giua nhu cau voi hanh vi lao dong 28 So 1.6 Mo hinh hoc thuyet ki vong 119 So 1.7 Quan he giua cac bien xac dinh dong luc cua hoc thuyet ki vongl 19 So 1.8 Mo hinh tong the tao dong luc 33 So 2.1 Co cau to chuc van phong Tong cue Thue .37 So 3.1 Phuong phap dao tao cung tham gia (Trao doi - Workshop) 125 So 3.2 Cac buoc co ban tien hanh cong viec 101 U “ *9 “ truOng oai hoc kinh te' qu6c dan PHAM THI HdNG • • TAO DONG LUC LAO DONG CHO CONG CHUC ■ ■ ■ ■ TAI VAN PHONG TONG CUC THUE VIET NAM Chuyen ngdnh: quAn tri kinh doanh cong nghiep va xay d/ng TOM TAT LUAN VAN HA NOI - 2009 i TOM TAT LUAN VAN z r Doi ngu cong chuc cd trinh chuyen mon cao, cd tarn huyet cong hien la mot nhung dieu kien quyet dinh cong cua cai each hanh chinh noi rieng va su nghiep doi mdi dat nude noi chung Doi ngu can bo •t x e •> r cong chuc d Viet Nam cang phat trien ve chat, nhung trudc su phat trien nhanh chong cua cac mat hoat dong doi song xa hoi nude nha thi nhin rw ' A chung luc lupng cong chuc van chua dap ung dupe yeu cau ve nang luc chuyen mon, tinh than trach nhiem va dong luc lao dong La mot cong chuc cong tac tai mot co quan quan li nha nude cap trung uomg toi y thuc sau sac ve vai tro, trach nhiem cua mot ngudi cong chuc va x r r luon mong muon lam dune nhieu viec cd ich cho dat nude Toi lua chon hoan luan van thac si vdi de tai "Tao dong luc lao dong cho cong chirc tai van phong Tong cue Thue Viet Nam" nham trudc het tu nang cao dong luc lao dong cho ban than, tiep la muon dong gop y kien vdi lanh dao don vi ve cong tac dong vien doi ngu cong chuc dang lam viec tai van phong Tong cue Thue r > Luan van cd cau true tarn doan luan, gom chuong: Chuang 1: Co sd li luan ve tao dong luc lao dong cho cong chuc Chuong 2: Phan tich thuc trang tao dong luc cho cong chuc tai van •> z phong Tong cue Thue Chuong 3: Cac giai phap tao dong luc cho cong chuc tai van phong Tong cue Thue Noi dung co ban tung chuong nhu sau: CHLONG 1: CO sd LI LUAN VE TAO DONG ILC LAO DONG CHO CONG CHlTC Moi mot quoc gia co nhung quan niem va dinh nghTa khac ve r •> r cong chuc, su bieu hien khac biet Ion nhat la doi tugng, pham vi Mac du co su khac nhau, song nhin chung cac quan niem, dinh nghTa deu cho ' ' ' rang mot ngudi lao dong tai mot quoc gia nao neu co du cac dac trung sau A A day deu la cong chuc: la cong dan cua quoc gia do; dugc tuyen dung vao lam nha nude Doi ngu cong chuc la doi ngu chu yeu true tiep tham gia xay dung r r r r dudng loi doi moi kinh te cua dat nuoc, hoach dinh cac chinh sach, chien luge phat trien kinh te - xa hoi, to chuc quan li nha nude Vi vay, mot dat nude co doi ngu cong chuc day du pham chat chinh tri, co trinh chuyen mon va nang luc, cd tinh than trach nhiem cao, san sang cong hien cho su nghiep xay r r dung dat nude la mot dat nude manh Dong luc lao dong la su khao khat va tu nguyen cua ngudi lao dong nham phat huy moi nd luc de hudng ban than dat dugc muc tieu cua ca nhan va muc tieu cua to chuc Tao dong luc la su van dung mot he thong cac chinh sach, bien phap, each thuc quan li tac dong tdi ngudi lao dong nham lam cho ngudi lao dong cd dong luc cong viec, thuc day ho hai long hon vdi cong viec va mong muon dugc dong gop cho to chuc r x Dong luc ca nhan khong tu nhien xuat hien ma su van dong dong thdi 119 Nguon: Business Edge (2004), Tao dong luc lam viec phai chang chi co the bang tien, Nxb Tre Tp Ho Chi Minh So 1.6 Mo hinh hoc thuyet ki vong N6 luc- tich Thanh tlch-phan thudng Thanh tich * Dongluc Gia tri phan thudng So 1.7 Quan he giua cac bien xac dinh dong luc cua hoc thuyet ki vong Nd lire ca nhan de dat dirorc ’ Thanh tich r E nhan dugc _ _ Phan thudng kem theo 1< I Nguon: Business Edge (2004), Tao ddng luc lam viec phai chang chi co the bang tien, Nxb Tre Tp Ho Chi Minh ▼ V 120 PHU LUC HQ VA TEN: DON VI: (Kem theo cong van so 1118 TCT/VP 22/03/2007 V/v cham diem noi dung cam ket thi dua ) DIEM NQI DUNG THI DUA QUY ( NAM) t6i DA DATMU’CDQ THAP HON VA DIEM TRU* (Trir het so diem toi da cua tung chi tieu) I- HOAN THANH XUAT SAC NHIEM VI 60 DATMU’CDQ THAP HON 1- Ca nhan co chuong trinh cong tac thang, quy 05 - Khong co chuong trinh cong tac thang, mdi thang trir - Khong co chuong trinh cong tac quy, trir - 02 diem - Cu cong viec cham so thoi han dang ky trir: - Cu 01 cong van giai quyet cham so quy dinh trir - Cu 01 cong van ton trir - 10 diem - Soan thao sai loi chinh ta, cu 01 cong van trir: - Trich luc sai noi dung,cu 01 cong van trir: - 02 diem 2- Hoan 100% cac chuong trinh cong viec dang ky voi Phong, Ban ( Don vi); 30 r 20 3- 100% van ban duoc phan cong giai quyet dam bao dung thoi han , dung quy dinh cua phap luat ( van ban tra loi, van ban hudng dan) DIEM TRU* -05 - 05 diem - 10 diem - 05 diem NQI DUNG CAN GIAI TRINH 121 4- Hoan 100% cong viec dot xuat duoc giao 05 - Khong trich luc noi dung cu 01 cong van - 05diem trir : - Cu 01 van ban tra ldi ( hudng dan) gap - 15 diem phan ung tu phia co quan tiep nhan noi dung khong phu hop, phai cd VB khac thay the, tru - Cu 01 cdng viec khong hoan - trir 03 diem II - CHAP HANH TOT KY CLONG, KY LUAT, THUC HANH TIET KIEM, CHONG THAM O LANG PHI 10 - Bi ky luat tir khien trach trd len, - ko xet thi dua - Cd cdng van Bo, Tong cue phe binh mot lan /quy X - Co don kien ve hanh vi tham o, tham nhung xac dinh cd that; - 10 diem r -x Khong vi x pham z 10 dieu ky luat, nhung dieu can xay, can chong va nhung noi quy, quy che hoc tap, quy che hop, hoi nghi cua Bo, Tdng cue; doan ket vdi dong nghiep; r - ko xet thi dua - Cd 02 luqt di lam muon 01 thang, - 05 diem trir: - Cu 03 luat di lam muon 01 thang bac xep loai III- HQC TAP NANG CAO TRINH BQ CHUYEN MON NGHIEP VU 10 1- Tham gia du cac lop tap huan Ban ( Don vi) cu di hoc theo yeu cau cua Tong cue 05 - Khong tham gia hoac nghi hoc ko ly do; - 02 diem - Tham gia khong du ( cd ly chinh - 01 diem /1 dang), trir dot tap huan 122 2- Chu dong tu hoc, nghien cuu nang cao trinh nghiep vu , van dung co hieu qua vao giai quyet cong viec duoc giao; 05 - Khong hoc - ko tinh diem IV- SANG KIEN, CAI TIEN: 10 - Khong cd - ko tinh diem - Chu dong de xuat y kien giai quyet cong viec vdi lanh daoA Ban ( Phong) hoac co bai viet ( du A thao bai viet cho lanh dao) duoc tuyen truyen tren cac phuong tien thong tin dam bao nguyen tac phat ngon cua nganh V- CHU DQNG, TICH CtfC THAM GIA CAC PHONG TRAO THI DUA 10 1- Tham gia du cac phong trao nhan dao tu thien; dang ki thi dua; van minh giao tiep, ve sinh cong so; 2- Chu dong, nhiet tinh va ldi cuon ddng nghiep tham gia cac phong trao ( van the) Tong cue td chuc; 05 - Khong tham gia du phong trao tu thien hoac mat ve sinh cong so, tru : - 03 diem 05 - Khong tham gia - ko tinh diem - Trong quy cd tham gia nhung khong deu ban cong viec co quan, tru - 01 diem VI- Tu- xep loai ( tong so diem; danh hieu quy, nam) VII- KET QUA BO PHIEU CUA TAP THE BAN - DE NGHI• CUA TRUING BAN: 123 Bang 2.5 BANG LIONG DOI VC>I CONG CHLfC TAI THUE • VAN PHONG TONG CUC • (Thu’c hien theo Nghi dinh so 204/2004/ND-CP 14/12/2004 cua Chinh Phu) STT NHOM NGACH Cong chuc loai A3 Bac • Bac Bac Bac Bac Bac • Bac 10 Bac 11 Bac • 12 3.46 3,66 3.86 4.06 2.94 3.12 3.30 3.48 Bac Bac Bac • 6.20 6.56 6.92 7,28 7.64 8.00 4.40 4.74 5,08 5.42 5.76 6.10 2.34 2.67 3.00 3.33 3.66 3.99 4.32 4.65 4.98 L86 L06 2,26 2.46 2.66 2.86 3.06 3.26 1.50 1.68 1.86 2.04 2.22 2.40 2.58 2.76 - Chuyen vien cao cap - Thanh tra vien cao cap Cong chirc loai A2 6.44 6.78 - Chuyen vien chinh - Thanh tra vien chinh Cong chirc loai Al - Chuyen vien - Thanh tra vien Cong chirc loai B - Can su Cong chirc loai C - Thu qui 124 PHU LUC • • Bang 3.1a Phieu danh gia voi mot thang roi rac dang thang diem Churc danh cong viec: Ten cong chuc: Ten nguoi danh gia: Bo phan: Ngay danh gia: Tieu thuc Xuat r sac Kha Dat • yeu Duoi Muc muc yeu cau cau do• toi thieu Khoi luong cong viec z Chat Luong cong viec 5 Tac phong lam viec Kha nang xet doan Kha nang hieu biet Tuan thu kl luat lao dong Tinh than hop tac Kha nang va trien vong Bang 3.1b: Phieu danh gia voi mot thang roi rac dang thang diem I Tieu thuc Thu hang Giai thich Khoi luong cong So luong cong viec rat cao, thudng xuyen vuot muc tieu chuan quy dinh Danh gia qua so luong So luong cong viec thudng dat muc cong viec, toc lam tieu chuan, mot vai linh vuc vuot muc tieu chuan viec So luong cong viec thudng dat muc tieu chuan z z So luong cong viec dat xap xi muc tieu chuan, co kha nang dap ung So luong cong viec khong dat muc tieu chuan, khong co kha nang dap ung vv vie• c: r Nguon: Nguyen Ngoc Quan, Nguyen Van Diem (2004), Quan tri nhan luc, Nxb Lao dong-xa hoi, Ha Noi 125 ' X• • So* 3.1 Phinrng phap dao tao cung tham gia (Trao doi - Workshop) Thao luan Danh gia Thuc hanh Trao doi - Ap dung Doi thoai Thuyet trinh Hieu Thong bao de biet A A Nguon: Christian Batal (2002), Quan li nguon nhan luc khu vuc r nha nude, Nxb chinh tri quoc gia, Ha Noi 126 PHU LUC BANG HOI VE TAO DONG IlC LAO DONG • • • • De danh gia cong tac khuyen khi'ch cong chirc tai Tong cue Thue nham dua nhung chinh sach dong vien tinh than lam viec cua cong chuc co hieu qua hon, xin anh/chi vui long cung cap mot so thong tin theo nhung cau hoi duoi day Chung tdi chan cam on su giup do* nhiet tinh cua anh/chi • Ban/ don vi: Tham nien cong tac: Chuc danh can bo: Tuoi: Gidi tinh: Trinh chuyen mon: Chuyen nganh: Anh/chi co hai long vai edng viec hien tai khong? r \ Neu co vi (co the chon nhieu hem lira chon)? □ Cong viec hay, da dang □ Cong viec on dinh, an toan □ Quan he ddng nghiep tot □ Dupe tu chu cong viec □ Cong viec phu hop sd trudng □ Cd thdi gian lam them nghe khac □ Cd co hoi hoc tap nang cao trinh □ Cd co hoi thang tien □ Dieu kien lam viec tot □ Ve huu dupe nhan luong huu □ Duoc ddng gop va cd tac dong anh hudng den xa hoi □ Y kien khac (neu ro) Neu khong vi (co the chon nhieu hon lira chon)? □ Tien luong thap □ Cd ddng gop nhung chua dupc ghi nhan □ Quan he tap the khong tot □ Lanh dao true tiep dieu hanh bo phan chua tot □ Dieu kien lao dong khong dam bao □ Cong viec nham chan, trung lap □ Li khac (cu the) □ Cong viec dam nhan khong lien quan den nghe dupc hoc r r \ \ 127 A Viec (ua chon nghe nghiep cua anh/chi co bi tac dong hoi ? • • o • o •i to • • r \ □ Truyen thong gia dinh □ Theo loi khuyrn cua cha me, ban be □ Khong co su lua chon nao khac □ Nguyen vong ca nhan lam nghe □ Phu hop kha nang so truong □ Quang cao tren cac phuong tien Anh/chi vui long cho biet ve muc hai long cua ban than vdi cac yeu f f O f to lien quan den cong viec dang dam nhan hien ? (tich chon vao cot tuong ung) A A >A J >a -f.9 •/a Dong r y Cau hdi Cong viyc toi dang lam phu hop voi nang luc, so truong cua ban than A Toi tin rang cong viyc toi dang lam mang lai co hoi thang tien va trien vong phCt trien tuong lai •> X Toi duoc tao dieu kiyn de phCt huy sCng tao, nang luc va so truong cua minh cong viyc /v • j • /v • Toi tin rang toir co du nguon luc va su tro giup cua cap tren •> de thuc hiyn tot cong viyc cua minh A rr> A w r -X •> A /st A • r •> r /k.a Toi luon nhan duoc su hop tCc cua dOng nghiyp thuc hiyn nhiem vu cua minh Toi hai long voi phong cCch quan li cua nguoi quan li truc tiep Nguoi quan li cua toi doi xu cong bang voi tat ca nhan vien Toi hai long voi muc thu nhap dang duoc huong Viyc dCnh giC ket qua thuc hiyn cong viyc tai Tong cuc Thue la chinh xCc va cong bang 10 Toi tin rang cCc khoan thuong duoc phan chia mot cCch cong bang dua tren ket qua thuc hiyn cong viyc KhOng dong y 128 11 Co quan luon tao dieu kien cho toi x hoc tap nang cao trinh de dap ung tot hon voi yeu cau cong viec cang phuc tap r •> r r 12 Lanh x dao va cong doan luon quan tam den doi song r x tinh than cua nhan vien, va quan tam giup cac van de ca nhan 13 Toi dang lam viec mot bau khong tam li tap the vui ve, thoai mai va tin tuong Cau danh cho lanh dao (tie phons trd len): Anh/chi da lam gi de Lam duoc Cau hoi Thiet ke nhung cdng viec de lam cho chung luon thu vi, hap dan va doi hdi su nd luc cua nhan vien Xay dung tieu chuan thuc hien cdng viec ro rang lam co sd de danh gia muc hoan cdng viec cua nhan vien x# x Thang than va trung thuc cung cap thong tin phan hdi ve ket qua thuc hien cdng viec va chi nhung co hoi tuong lai cho nhan vien r r e Xac dinh nguyen nhan khong hoan cdng viec mot each can than trudc tien hanh bat cu mot hanh dong giup sua chua hay thi hanh hinh thuc ky luat nao doi vdi nhan vien r r Doi xu cdng bang vdi tat ca nhan vien Khen ngoi va thua nhan tich cho nhung viec lam hoan tot cua nhan vien Tdi luon tiep can van de vua phat sinh thuc hien cdng viec cua nhan vien bat ke van de phat sinh bdi li gi Chira dirac 129 F X Phuong an lua chon cua anh/chi ve viec chia quy twang, thudng doi vdi x /x w * f V rjrisi F rT'1 O twng cong chwc cua Tong cuc Thue ? □ Luang thang: cung he so 1+ hoan nhiem vu thuang 0,6 Thuang quy: Hoan xuat sac nhiem vu quy thuang 0,2 F F F F F □ Luang thang: cung he so 1,6 Thuang quy: Hoan xuat sac nhiem vu quy thuang 0,2 r f f □ Luang thang: cung he so 1,6 Thuang quy: Hoan xuat sac nhiem vu quy thuang 1,5 trieu dong/1 ngudi X Muc tieu su nghiep cua anh/chi nam tdi la gi ? □ Mot chuc vu quan li □ Thuyen chuyen sang bo phan kchtic □ Vi tri cao han □ Chuyen khoi Tong cuc Thue □ Co dong gop nhieu han cho ca quan va xa hoi Anh/chi cho bietyeu to nao anh hudng quan tdi kha nang thang F F F F tien cua ban than hien (xep theo thw tu tw 1: quan nhat den 6: it quan nhat)? □ Tham nien cong tac □ Quan he tot vdi dong nghiep » F X □ Bang cap □ Quan he tot vdi cap tren □ Muc hoan cong viec, nang luc lam viec □ Su ho tro tu ngudi khac (ngudi than, ban be, dong huang, ) /x r /X/X/X /X /X Viec danh gia ket qua thuc hien cOng viec tai Tong cuc Thue phuc vu muc dich gi (co the danh dau nhieu hon mot lua chon)? F \ U Tra luong / Ra quyet dinh thudng, phat □ Ra quyet dinh thang tien □ Ra quyet dinh dao tao, phat trien □ Giup ngudi lao dong co ke hoach lam viec tot han tuang lai □ Khac (cu the) t f 9 Anh/chi hay sap xep cac nhu cau sau theo thw tu tam quan (tw quan nhat den 10: it quan nhat)? 130 r x □ Thang tien va phat trien nghe nghiep □ An toan cong viec □ Su dong cam cua lanh dao voi nhung van de cua nhan vien □ Duoc danh gia cao nhUng qua da dong gop □ Thich thu cong viec □ Quan he xa hoi va bong loc tu cong viec □ Ky luat to chuc hop li □ Phuc loi xa hoi (phu cap, luong huu, ) □ Dieu kien lam viec tot □ Thu nhap cao A ~ -4-A I A • A r 10 Khi duo • 'c dao tao • thi anh/chi• du'(•(c dao tao • theo hinh thuc nao? □ Cu di hoc o cac trudng chuyen nghiep □ Tong cuc Thue tu to chuc lop dao tao □ Tham gia hoi thao □ Di hoc ngan han o nuoc ngoai r r Theo anh/chi phuong phap dao tao nao phu hop nhat voi cong viec va ban than cua anh/chi: 11 Anh/chi danh gia nhu the nao ve tinh hieu qua cua cac chiuo’ng trinh dao tao? □ Rat hieu qua □ Binh thudng □ Chua hieu qua Neu chua hieu qua, thi tdn tai la do? □ Khong xac dinh dung nhu cau dao tao □ Noi dung dao tao khong phu hop r r □ Kinh phi cho dao tao han che □ Quan li dao tao yeu kem 12 Trong dieu kien lam viec hien nay, anh/chi co muon chuyen sang noi khac lam viec khong? □ Co □ Khong biet □ Khong Li do: Xin chan cam on Anh/Chi da nhiet tinh giup d& chung toi cung cap cac thong tin bang hoi 131 PHU LUC • • I Nhung tieu chuan can "Xay" doi vdi cong chirc, vien chirc nganh thue: A Doi vdi ban than, phai: Vung vang ve chinh tri, sang ve dao dure, cong tam thi hanh cong vu; Nam vung phap luat, thong thao nghiep vu chuyen mon; r r r r Kien quyet dau tranh chong moi hanh vi vi pham phap luat thue; r r Chap hanh nghiem quy trinh nghiep vu, ky luat cong tac, quyet dinh dieu dong, luan chuyen can bo va luan phien cong tac; r r Doan ket, hop tac, chu dong, sang tao, khac phuc kho khan, hoan tot nhiem vu dugc giao B Doi vdi to chirc ca nhan nop thue phai: Ton trong, lich sur giao tiep, ung xu; Huong dan, giai thich tan tinh, chu dao; Giai quyet cong viec kip thoi, chuan xac; r 99 r r Tao thuan loi de to chuc, ca nhan nop thue thuc hien tot phap luat thue; Coi to chuc, ca nhan nop thue la ban dong hanh va khach hang quan r a nhat cua co quan thue II Nhirng dieu can “chong” doi vdi cong chirc, vien chirc nganh thue: Chdng moi hanh vi hach dich, cua quyen, sach nhieu, tien thi hanh cong vu; Chong bao thu, tri tre, thieu tinh than trach nhiem; Chong moi hanh vi thong dong, moc ngoac vdi to chuc, ca nhan nop thue de vu loi, lam that thu ngan sach nha nude; r r r Chdng cue bo, be phai, mat doan ket; r r Chdng moi hanh vi vi pham cac te nan xa hoi nhu: uong ruou bia gid lam viec, say ruou bia d noi cong cong, danh bac dudi moi hinh thuc 132 10 DIEU KI LUAT • CUA CAN BO • THUE Dieu 1: Phan dau hoc tap dao due Bac Ho: Can, kiem, liem chinh, chi cong, or r a vo tu Het long phuc vu to quoc, phuc vu nhan dan vo dieu kien Nghiem —_ ' z r r y cam can bo Thue xam pham tien thue, tai san cua Nha nudc, loi dung danh r nghia cua can bo thue va chuc trach nhiem vu cua minh xam pham tai san cua cdng dan ' A r r ' Dieu 2: Phan dau hoc tap nam vung chinh sach che do, cac luat, phap lenh r r o r thue, nghi dinh, thong tu hudng dan de ap dung cho cac doi tuong nop thue thuoc pham vi minh quan li Nghiem cam can bo Thue co tinh lam sai chinh r r sach, che gay thiet hai cho Nha nudc va cho Ngudi nop thue lam viec cua nganh, cac quy dinh, hudng dan cua lanh dao, cua cap tren, su r z a chi dao cua chinh quyen dia phuong Nghiem cam can bo Thue tien khong chap hanh chi thi, nghi quyet, ke hoach cdng tac, hudng dan cua lanh dao z r ~ a r r nganh Thue cung nhu cua chinh quyen dia phuong dan den that thu Thue cho nha nudc va han che ket qua cdng tac cua nganh Thue A A Z A Dieu 5: Ren luyen tac phong dung dan, nghiem tuc, an mac chinh te theo dung quy dinh, the hien ngudi can bo dang tin cay cua Dang, cua nhan dan r r o qua trinh thuc hien nhiem vu Nghiem cam can bo Thue cd bieu hien Z AZ quan lieu, hach dich, cua quyen doi vdi ngudi nop thue, cd bieu hien be tha, la z z z z ca an uong, ruou che lam mat tu the cua ngudi can bo Thue 133 /lt> Dieu 6: Ren luyen ban linh kien cudng, dau tranh khong khoan nhugng viec bao ve cac chinh sach che do, luat thue Lam dung cac quy trinh nghiem vu quan li thu thue, chong tron thue lau thue Nghiem cam can bo Thue cd tinh lam sai quy trinh nghiem vu, mien thue, giam thue sai nguyen tac, sai che F A quyen han dan den thiet hai cho ngan sach Nha nude Ar A Dieu 7: Ren luyen tac phong di sau, di sat cor so, tuyen truyen chinh sach, che cho ngudi nop thue chu dong, sang tao cong tac de hoan xuat r ' r r r sac nhiem vu dugc giao Nghiem cam can bo Thue lam viec thieu trach nhiem, dai khai, qua loa, lam btra lam au dan den thiet hai nhieu mat cho nha nude va ngudi nop thue Dieu 8: Chap hanh nghiem chinh ki luat thu nop tien thue vao kho bac nha nude Nghiem cam can bo Thue true tiep thu tien thue nhung trudng r r y r r hop che khong cho phep, nghiem cam cat giu tien thue qua muc, qua thdi # r b a r han quy dinh, nghiem cam xam tieu tien thue •A A * r • • r• • Dieu 9: Chap hanh nghiem chinh cac quy che, cac quy dinh doi vdi can bo r r r r r Thue tiep xue vdi ngudi nop thue Nghiem cam can bo Thue nhd ngudi nop thue mua ban hang hoa, dich vu, vay mugn tien bac, nhan qua bieu, nhan hoi lo de giam nhe tien thue Dieu 10: Chap hanh nghiem chinh quy che, cac quy trinh giu gin bi mat so lieu, tai lieu ve thue, che su dung bien lai thue, che bao cao Nghiem chua dugc phep cua can bo lanh dao