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TRirdNG DAI HOC KINH TE QUOC DAN OJ NGUYEN HOANG DAI HOC KTQD TT THONG TIN THU A | PHONG LUAN AN- TU UU , DOI MOI QUAN LY NHA MOC DOI VOI THUE THU NHAP CA NHAN O VIET NAM CHUYEN NGANH: KINH TE CHINH TRI LUAN VAN THAC SI KINH TE NGlI’d’l HUONG DAN KHOA HOC: PGS TS DAO THI PHUONG LIEN HA NOI - 2008 T-HS- 3 a x r x Bieu 3.1: CO CAU THU CAC LOAI THUE NAM 2005 Nguon: Tong cue Thu£ □ Thu tu khai thac dau tho □ Thue tliu nhap DN □ Thue thu nhap CN □ Thue tieu thu dac biet □ Thue Xuat khau, thue nhap khau □ Thue GTGT □ Thu tu nha, dat □ Thu khac Bi£u d6 3.2: CO CAU CAC LOAI THUE NAM 2006 Nguon: Tdng cue Thue □ Thu tir khai thac dau tho □ Thue thu nhap DN □ Thue thu nhap CN □ Thue tieu thu dac biet □ Thue Xuat khau, thue nhap khau □ Thue GTGT □ Thu tir nha, dat □ Thu khac Bieu 3.3: CO CAU NGUON THU CAC LOAI THUE NAM 2007 NGUON: TONG CUC THUE 8,10% □ Dau tho □ Thue TNDN □ Thue thu nhap ca nhan □ Thue tieu thu dac biet □ Thue XNK □ Thue GTGT □ Cac khoan lien quan den nha dAt □ Cac khoan thu khac PHU LUC 4: CHUC NANG NHIEM VU BO MAY QUAN LY THUE THU NHAP CA NHAN 1/ Ban Quan ly Thue Thu nhap cd nhan: Xay dung chien luoc, chuong trinh, ke hoach phat trien nam nam va hang nam ve quan ly thue thu nhap ca nhan; Nghien cuu, de xuat, kien nghi cap co tham quyen xay dung sua ddi, bo sung cac van ban quy pham phap luat ve thue thu nhap ca nhan; Xay dung cac quy dinh, quy trinh, bien phap nghiep vu, ky nang ve quan ly thue thu nhap ca nhan; Huong dan, chi dao, kiem tra co quan thue cac cap trien khai thuc hien cac quy dinh, quy trinh, bien phap nghiep vu, ky nang ve quan ly thue thu nhap ca nhan, mien thue, giam thue, hoan thue thu nhap ca nhan; tra loi, giai dap vuong mac ve thue thu nhap ca nhan thuoc tham quyen cua Tong cue trudng Tong cue Thue; Tham gia xay dung va to chuc thuc hien dir toan thu thue thu nhap ca nhan nam nam va hang nam; Chi dao trien khai viec thu thap, xir ly, sir dung thong tin ve ngudi nop thue thuoc linh vuc quan ly; Tham dinh cac hd so mien, giam, hoan thue thu nhap ca nhan trinh Tong cue truong Tong cue Thue quyet dinh theo tham quyen hoac trinh cap cd tham quyen quyet dinh; Chi dao co quan thue cac cap kiem tra thue thu nhap ca nhan; true tiep kiem tra viec chap hanh phap luat thue thu nhap ca nhan ddi vdi cac trudng hop phuc tap theo ke hoach va yen can dot xuat cua Tong cue truong Tong cue Thue; 11/Phong Qiuin ly Thue Thu nhap cd nhan: To chuc, chi dao, huong dan va trien khai thuc hien thong nhat cac van ban quy pham phap luat ve thue thu nhap ca nhan, quy trinh nghiep vu quan ly thue thu nhap ca nhan tren dia ban tinh, pho; Phan tich, tong hop, danh gia cong tac quan ly thue; tham mini voi cap uy, chinh quyen dia phuong ve lap du toan thu ngan sach Nha nuoc, ve cong tac quan ly thue thu nhap ca nhan tren dia ban; phoi hop chat che voi cac nganh, co' quan, don vi lien quan de thuc hien nhiem vu duoc giao Quan ly thong tin ve ngudi nop thue; xay dung he thong dir lieu thong tin ve ngudi nop thue; Thuc hien nhiem vu cai each he thong thue theo muc tieu nang cao chat luong hoat dong, cong khai hoa thu tuc, cai tien quy trinh nghiep vu quan ly thue va cung cap thong tin de tao thuan loi phuc vu cho ngudi nop thue thuc hien chinh sach, phap luat ve thue; To chuc thuc hien cong tac tuyen truyen huong dan, giai thich chinh sach thue thu nhap ca nhan cua Nha nudc tren dia ban tinh, pho; To chuc thuc hien cong tac hd tro ngudi nop thue tren dia ban thuc hien nghia vu nop time thu nhap ca nhan theo dung quy dinh cua phap luat; To chuc thuc hien du toan thu thue thu nhap ca nhan hang nam duoc giao, cac bien phap nghiep vu quan ly thue; true tiep thuc hien viec quan ly thue ddi vdi ngudi nop thue thuoc pham vi quan ly cua Cue Thue theo quy dinh cua phap luat va cac quy dinh, quy trinh, bien phap nghiep vu cua Bo Tai chinh, Tong cue Thue; 10 Xu ly vi pham hanh chinh ve thue, lap ho so de nghi co quan cd tham quyen khoi to cac to chiic, ca nhan vi pham nghiem phap luat thue thu nhap ca nhan I Lap bao cao ve tinh hinh ket qua thu thue thu nhap ca nhan va bao cao khac phuc vu cho viec chi dao, dieu hanh cua co quan cap tren, cua Uy ban nhan dan dong cap va cac co quan cd lien quan 12 Kien nghi voi Tong cue truong Tong cue Thue nhung van de vuong mac can sua doi, bo sung cac van ban quy pham phap luat ve thue thu nhap ca nhan, kip thdi bao cao vdi Tong cue trudng Tong cue Thue ve nhung vudng mac phat sinh, nhung van de virpt qua tham quyen giai quyet cua Cue Thue; 14 Duoc quyen yeu cau ngudi nop thue, cac co quan Nha nudc, cac to chuc, ca nhan cd lien quan cung cap kip thdi cac thdng tin can thiet cho viec quan ly thu thue; de nghi co quan cd tham quyen xii ly cac td chuc, ca nhan khdng thuc hien trach nhiem viec phoi hpp vdi co quan thue de thu thue thu nhap ca nhan vao ngan sach Nha nudc; 15 Dupc quyen an dinh thue, thuc hien cac bien phap cuong che thi hanh quyet dinh hanh chinh thue theo qui dinh cua phap luat; dupc quyen thdng bao tren cac phuong tien thdng tin dai chung ddi vdi ngudi nop thue vi pham phap luat thue thu nhap ca nhan; 16 Boi thudng thiet hai cho ngudi nop thue; giu bi mat thdng tin cua ngudi nop thue; xac nhan viec thuc hien nghia vu thue cua ngudi nop thue cd de nghi theo quy dinh cua phap luat thuoc pham vi quan ly cua Cue Thue; 17 Giam dinh de xac dinh so thue phai nop cua ngudi nop thue theo yeu can cua co- quan nha nudc co tham quyen; IS Td chuc tiep nhan va trien khai ung dung tien bp khoa hoc, cong nghe thdng tin va phuong phap quan ly hien dai vao cac boat dong cua Cue Thue; 19 Quan ly, luu giu ho so; tai lieu, an chi thue va kinh phi, tai san dupc giao theo quy dinh cua phap luat; III/Ddi Quan ly Thue thu nhap cd nhan: Cac Ddi quan ly thue thu nhap ca nhan co chuc nang nhiem vu tuong tir Phong, luy nhien d quy mb nho hon tren dia ban quan huyen PL 5: SO DO HE THONG THU THUE NHA NUOC TONG CUC THUE PHONG TUYEN TRUYEN HO TRO NGUOI NOP I HUE PHONG KE KHAI VA KE TOAN THUE CAC PHONG KIEM TRA PHONG QUAN LY NO & CUONG CHE NO THUE CUC THUE TINH, THANH PHO CAC PHONG THANH TRA PHONG THU NHAP CA NHAN 7.PHONG KIEM TRA NOI BO PHONG TONG HOP - N.Vy - DU TOAN 9.PHONG TIN HOC 10 PHONG TCCB - DT - TDTT 11 PHONG HANH CHINH - LU U TRU 12 PHONG TAI VU - QUAN TRI - AN CHI DOI TUYEN TRUYEN DOI KE KHAI VA KE TOAN THUE - CAC DOI KIEM TRA DOI QUAN LY NO DOI THUE Till) NHAP CA NHAN DOI KIEM TRA NOI BO DOI NGHIEP VU _ DU TOAN HANH CHINH - NHAN SV TAI VV - AN CHI DQ1 QUAN LY TRUOC BA 10 CAC DOI THUE PHUONG CHICUCTHUE QUAN, HUYEN I BAN CHINH SACH THUE