Đổi mới quản lý thu thuế trên địa bàn tỉnh nam định

BO GIAO DUC DAO TAO • • • TRUONG DAI HOC KINH TE QUOC DAN HA NOI £3 DAI HOC KTQD TT THONG TIN THU WEN PHONG LUAN AN -TU LIEU Doan Tan Trang r X r A > DOI MOI QUAN LY THU THUE TREN DIA BAN TINH NAM DINH Chuyen nganh: Kinh te chi'nh tri LUAN VAN THAC SY • • NGU’OI HUONG DAN KHOA HOC PGS.TS: Tran Binh Trong Ha Noi -2011 Muc • Luc • TRANG PHU BIA Trang LOI CAM DOAN MUC LUC DANH MUC CAC CHtf VIET TAT DANH MUC CAC BANG BIEU M0» DAU .1 CHUONG 1: NHU*NG VAN DE LY LUAN • VA KINH NGHIEM • THUC • TIEN VE QUAN LY THU THUE 1.1 Mot so van de ve thue va thu thue r \ r r \ 1.1.1 Mot so van de ve thue 1.1.2 Mot so van de ve thu thue 13 1.2 Noi dining nhfrnn qnhn to Inn hironn den quun ly thu thue va sir can thiet phni doi moi qunn ly thu thue 19 1.2.1 Noi dung quan ly thu thue .19 r r r 1.2.2 Nhung nhan to anh huong den quan ly thu thue 26 \ r •> r 1.2.3 Su can thietphai doi moi quan ly thu thue .28 1.3 Kinli nnt^iem sca TrunnQuuc nv Cue 1111^ STT^^nIi pph Ho Chi SMnh viec doi mo’i qunn ly thu thue 30 1.3.1 Tong quan kinh nghiem 30 1.3.2 Nhung bai hoc kinh nghiem rut cho Viet Nam Va Nam Dinh viec ddi moi quan ly thu thue 32 CHUONG 2: THUC TRANG QUAN LY THU THUE TREN DIA BAN TINH NAM DINH 35 2.1 Khai quat dac diem tinh hinh kinh tn xa hoi tinh Nam Dinh tac dong den to choc qunn ly thu thue 35 2.1.1 Dieu kien tu nhien, xa hoi 35 2.1.2 Tinh hinh phat trien kinh te o Nam Dinh 36 r 2.2 Ihu’c trang quan ly thu thue tren dja ban tinh Nam Dinh .4^0 2.2.1 Thuc trang quy trinh quan ly thu thue 40 2.2.2 Thuc trang phuong phap quan ly thu 43 2.2.3 Thuc trang to chuc quan ly thu thue 48 Danh gia thirc trang quan ly thu ihut tren dia ban tinh Nam Dinh 51 2.3.1 Nhung ket qua dat dupc .511 2.3.2 Nhung tdn tai va nguyen nhan anh hudng den cong tac quan ly thue 67 r a 2.3.3 Nhung van de dat hien 71 CHUONG 3: PHUONG HUONG VA GIAI PHAP NHAM DOI MO'I QUAN LY THU THUE TREN DIA BAN TiNH NAM DINH 73 3.1 Nhu-gg dihh huohg mut tinu thu ytu 73 3.7.1 Dinh hudngphat trien klnh te xa hoi cua tlnh giai doan 2017-2015 73 3.1.2 Muc tieu doi vdi nganh thue 73 3.2 Phu’O’hg hu’ffhg doi mo’i qunh ly thu thut trnh dia bnh tihh Nam Dihh 74 3.3 Cnt gini phnp thu ytu doi mo’i uunh ly thu thut trnh dia bnh tihh Nam Dihh 75 3.3.1 Tiep tuc sua doi, bo sung;, hoan thien chinh sach thue va Luat Quan ly thue 78 3.3.2 Doi vdi Nganh thue tlnh Nam Dinh 83 3.3.3 Nang cao hieu qua bo may va trinh can bo cong tac doi mdi quan ly thu thue 90 KET LUAN 95 DANH MUC CAC CHU’ VIET TAT NQD Ngubi nop thue Ngoai quoc doanh DNNN Doanh nghiep nha nude GTGT Gia tri gia tang TNDN Thu nhap doanh nghiep TNCN Thu nhap ca nhan TTDB Tieu thu dac biet TSCD Tai san cd dinh San xuat kinh doanh Ngan sach nha nude Kinh te - xa hoi Uy ban nhan dan Hoi dong nhan dan Trach nhiem huu han Doanh nghiep tu nhan Hop tac xa NNT SXKD NSNN KT-XH UBND HDND TNHH DNTN HTX DANH MUC CAC BIEU Bieu 2.1: Gia tri tong san pham tren thi truong 37 Bieu 2.2: Ket qua san xuat kinh doanh nganh nong nghiep 38 Bieu 2.3: Ket qua san xuat cong nghiep tren dia ban tinhNam Dinh 39 Bieu 2.4: Mo hinh to chuc Cue thue tinh Nam Dinh 49 Bieu 2.5: Tong hop ket qua thu ngan sach nha nude giai doan 2006-2010 54 Bieu 2.6: Ket qua thu tu kinh te 55 Bieu 2.7: So thu doanh nghiep trung uong 57 Bieu 2.8: Ket qua thu cac doanh nghiep dia phuong 59 Bieu 2.9: Ket qua thu thue khu vuc kinh te CTN & dich vu NQD 61 Bieu 2.19: Tong hop ket qua hoan thue, mien, giam thue, kiem tra quyet toan, kiem tra hoan thue giai doan 2006-2010 64 BO• GIAO DUC • DAO TAO • TRUONG DAI HOC KINH TE QUOC DAN HA NOI iffll “eV Doan Tan Trang r •? x r A a DOI MOI QUAN LY THU THUE TREN DIA BAN TiNH NAM DINH Chuyen nganh: Kinh te chinh tri TOM TAT LUAN VAN THAC SY • Ha Noi -2011 • i CHUONG1 NHU*NG VAN DE LY LUAN VA KINH NGHIEM THUC TIEN VE QUAN LY THU THUE 1.1 MOT SO VAN DE VE THUE VA THU THUE 1.1.1 Mot so van de ve thue 1.1.1.1 Quan niem ve thue va phan loai thue Quan niem ve thue r r Thue la mot khoan dong gop bat buoc tu cac the nhan va phap nhan cho Nha nude theo muc va thoi han duoc phap luat quy dinh nham su dung cho muc dich cong cong Phan loai thue Thu nhat, dua vao tinh chat va tac dung cua cac sac thue vao qua trinh kinh te xa hoi, co the chia lam loai: Thue truc thu va thue gian thu Thu hai, dua vao dac diem tac dong cua cac sac thue den qua trinh kinh te - xa hoi, ngudi ta phan loai thue thuc va loai thue ca nhan Thu ba, dua vao doi tuong chiu thue ngudi ta co the chia thue cac loai Thu tu, dua vao muc chiu thue ngudi ta co the chia thue ba loai : Thue luy tien; Thue luy thoai; Thue ty le thuan z 1.1.1.2 Dac diem va chi'rc nang cua thue * Dac diem cua thue Thu nhat, tinh quyen luc va tinh cudng che This haii, tinh khong doi gia truc tiep Thu ba, tinh chi tieu cho loi ich cong cong * Chrc nang cua thue Thu nhat, huy dong nguon luc tai chinh cho Nha nudc Ngay tu luc phat sinh thue luon luon co cong dung la phuong tien dong vien nguon tai chinh cho Nha nude Ngudi ta goi cong dung la chuc nang huy dong nguon luc tai chinh la chuc nang dau tien, phan anh nguyen nhan sinh thue Thu hai, dieu tiet kinh te Chuc nang dieu tiet kinh te cua thue mac du co co so sinh tu chuc huy dong tap trung nguon luc, nhung chi duoc nhan thuc va su dung rong rai tu nhung nam dau cua the ky XX vai tro dieu tiet cua Nha nudc duoc thuc hien Viec tang cuong chuc nang kinh te - xa hoi cua Nha nudc dan den toc chi tieu cong cang ldn va hau qua tat yeu doi hoi Nha nudc phai tang nguon luc tai chinh Nha nunc, ma duoc hinh chu yeu tu thue Thu ba, phan phoi thu nhap Chuc nang phan phoi thu nhap la chuc nang quan cua thue va cang duoc su dung rong rai nham dam bao su phan phoi thu nhap cong bang hop ly giua cac tang lop xa hoi Trong nen kinh te thi truong, mot nhung khiem khuyet co huu la su phan phoi thu nhap khong cong bang va di lien vdi no la qua trinh phan hoa giau ngheo xa hoi 1.1.2 Mot so van de vv thu thiiu 1.1.2.1 Khai niem ve thu thue Quan ly thu thue la viec Nha nudc su dung cac phuong tien, each thuc, bien phap nham thuc hien viec thu thue cho dat hieu qua, dung muc tieu, muc dich de viec xay dung va phat trien kinh te xa hoi cua dat nudc tung thdi ky Duoc bieu hien cu the mot he thong: Tug viec Nha nudc ban hanh chinh sach, td chuc bo may, trien kha thuc hien, kiem tra giam sat ket qua den viec chinh sua chinh sach va ban hanh chinh sach mdi phu hop vdi thuc tien dang quan ly 1.1.2.2 Doi tuong nop thue va doi tux/ng chiu thue Trong mot luat thue thuong quy dinh ro phai nop thue va nguoi duoc goi la doi tuong nop thue Doi tuong nop thue co the la the nhan hoac phap nhan ma duoc luat phap xac dinh co trach nhiem phai nop thue cho Nha nudc va goi la nguoi nop thue Doi tuong chiu thue chi ro thue danh vao cai gi (hang hoa, thu nhap hay tai san ) Moi mot luat thue co mot doi tuong chiu thue rieng, chang han doi tuong chiu thue gia tri gia tang la hang hoa va dich vu san xuat va tieu dung nudc, cOn doi tuong chiu thue tieu thu dac biet la hang hoa va dich vu tieu dung co tinh chat dac biet; doi tuong chiu thue thu nhap doanh nghiep la thu nhap tu hoat dong kinh doanh, doi tuong chiu thue thu nhap ca nhan la thu nhap cua cac ca nhan 1.1.2.3 Vai tro cua thu thue Thu nhat, tao nguon thu cho ngan sach Nha nudc iii Tao nguon thu cho ngan sach Nha nudc ia chuc nang von co cua Thue, muon phat huy tot chuc nang can phai dat thue moi quan he vdi tang trudng kinh te, bdi chinh su tang trudng kinh te ia co sd de ton tai va phat trien cua thue Nha nudc khong vi nhu cau cap bach chi tieu de khong ngung tang thu ma bo qua cac yeu to quan ia phat trien san xuat kinh doanh, thuc day tang trudng kinh te Thir hai, Thue la cong cu gop phan dieu chinh cac muc tieu kinh te vi mo cua nha nudc Muc tieu kinh te vi mo cua moi quoc gia the hien qua bon muc tieu co ban, ia: - San iupng cao, toc tang trudng nhanh va ben vung - Tao duoc nhieu cong an viec iam, that nghiep thap - On dinh muc gia vdi thi trudng tu - Can bang xuat nhap khau, on dinh ty gia hoi doai Thi'r ba, Thue thuc hien dieu tiet thu nhap, thuc hien cong bang xa hoi Trong xa hoi ta hien xuat hien su phan hoa giau, ngheo, ngudi co thu nhap cao, ngudi co thu nhap thap Vdi vai tro cua thue se rut ngan khoang cach giua ngudi giau va ngudi ngheo, gop phan dieu tiet thu nhap giua cac tang iop dan cu, giua cac phan kinh te 1.2 NOI DUNG, NHij^NG NHAN TO ANH HUONG DEN QUAN LY THU THUE VA SU CAN THlNT PHAI DOI MO'I QUAN LY THU THUE 1.2.1 Noi dung quan ly thu thue Xac dinh doi tuong chiu thue Doi tuong chiu thue chi ro thue danh vao cai gi (hang hoa, thu nhap hay tai san ) Moi mot iuat thue co mot doi tuong chiu thue rieng, chang han doi tuong chiu thue gia tri gia tang ia hang hoa va dich vu san xuat va tieu dung nudc, doi tuong chiu thue tieu thu dac biet ia hang hoa va dich vu tieu dung co tinh chat dac biet; doi tuong chiu thue thu nhap doanh nghiep ia thu nhap tu hoat dong kinh doanh, doi tuong chiu thue thu nhap ca nhan ia thu nhap cua cac ca nhan 1.2.1.2 Quy trinh quan ly thu thue Quy trinh quan ly thu thue chiu su chi phoi bui tu quan ly thue, cac dieu kien kinh te- xa hoi, trinh quan ly, trinh trang thiet bi quan ly cua co quan thue, trinh nhan thuc cua nguoi nop thue va to chuc bo may thu thue cua co quan thue Viet Nam da chuyen dan tu mo hinh quan ly thue theo doi tuqng sang mo hinh quan ly thue theo chuc nang ke tu 01/1/2007 va Luat quan ly thue da duqc ban hanh nham de cao vai trd cua cac to chuc, ca nhan cong tac quan ly thue 1.2.1.3 Phuong phap quan ly thu thue Quan ly thu thue doi vdi nguoi nop thue la mot qua trinh thuc hien cac chuc nang quan ly thu thue va cung cap cac dich vu phuc vu tot nhat cho qua trinh tuan r r r r r thu thue cua nguoi nop thue - khach hang va la yeu to quan nhat cua co quan thue Su cong cua quan ly thue doi vdi doanh nghiep doi hoi co quan thue phai thuc hien cac giai phap doi mdi, hoan thien cac dich vu va hoat dong quan ly dam bao thuc thi chien luqc quan ly thu thue theo hudng tang cuong toi da su tuan thu cua nguoi nop thue dac biet la su tuan thu tu nguyen 1.2.1.4 To ' chuc quan ly thu thue - Tuyen truyen ho trq nguoi nop thue - Ke khai va ke toan thue - Thu nq va cuong che nq thue - Thanh tra, kiem tra thue nguoi nop thue - Thanh tra giam sat hoat dong quan ly thu thue cua co quan thue 1.2.2 NhCrnn nnhn to ann hironn den qqan ly thh thhe Thu nhat, noi dung cua cac sac thue Thu hai, trinh hieu biet ve thue va y thuc chap hanh phap luat thue cua nguoi nop thue Thu ba, cac quy dinh cua Nha nudc ve quan ly kinh te xa hoi tao co su cho quan ly thu thue doi vdi nguoi nop thue r ' r y ' Thu tu, che tai xu ly doi vdi vi pham phap luat ve thue chua du manh Thu nam, bo may to chuc va trinh doi ngu can bo thue quan ly thu thue Thu sau, qua trinh hoi nhap kinh te quoc te 1.2.3 Su* ccn n hien ppai doi moi qq^n y t hn thhc Thu nhat, doi mdi quan ly thu thue nham tang thu cho Ngan sach Nha nudc 83 nham khuyen khich doanh nghiep, ngudi dan chuyen doi hanh vi su dung, tieu dung san pham gop phan bao ve mdi truong, qua dong vien nguon thu cho ngan sach nha nudc; tiep tuc nghien cuu, bo sung ddi tuong thu, dieu chinh muc dieu tiet nham gop phan han che su dung nhung hang hoa gay tac dong xau den mdi truong sinh thai r r 77 * Ddi vdi cac khoan thu tir dat: Nghien cuu sua ddi, bo sung chinh sach thu tu dat dam bao thdng nhat, phu hop vdi sua ddi, bo sung cua Luat Dat dai theo hudng: Muc thu theo muc dich su dung cua dat; gop phan hinh thi truong bat dong san cd td chuc, quan ly hieu qua; dong thdi md rong viec giao dat, cho thue dat theo hinh thuc dau gia; gop phan thuc hien chinh sach quy hoach cua Nha nudc, day nhanh tien cap giay chung nhan quyen str dung dat, khuyen khich dau tu vao cac dia ban kinh te - xa hoi kho khan va dac biet kho khan, linh vuc khuyen khich dau tu, linh vuc xa hoi hoa * Ddi vol cac khoan thu tir tham do, khai thac va sir dung tai nguyen: Nghien cuu ban hanh hoac sua ddi, bo sung chinh sach thu ngan sach nha nudc lien quan den hoat dong tham do, khai thac va su dung tai nguyen dam bao thdng nhat, phu hop vdi sua ddi, bo sung cua Luat Dau khi, Luat Khai thac tai nguyen nudc, Luat Khoang san, Luat Bao ve va Phat trien rung vdi muc dich khuyen khich su dung tai nguyen cd kha nang tai tao, han che, dieu tiet hop ly viec khai thac, su dung tai nguyen khong tai tao; khuyen khich su dung san pham thay the tai nguyen thien nhien nham gop phan bao ve, khai thac, su dung tai nguyen hop ly, tiet kiem, hieu qua va bao ve mdi truong hoat dong khai thac tai nguyen * Ddi vdi phi, le phi: Ban hanh mdi Luat phi, le phi thay the cho Phap lenh phi, le phi hien hanh; chuyen thue mon bai le phi quan ly hoat dong kinh doanh hang nam 3.3.2 Ddi vol Nganh thue tinh Nam Dinh 3.3.2.I Quan ly cac nguon thu va ngudi nop thue Nguon thu cang da dang, cong tac quan ly cang phtrc tap, van de quan ly nguon thu va ngudi nop thue cang can phai nghien cuu ddi mdi cho cd hieu qua nhat, trach chong cheo quan ly cung nhu bo sot nguon thu - Ddi vdi khu vuc doanh nghiep 84 + Tiep tuc trien khai thuc hien tot quy trinh quan ly thu thue doi vdi doanh nghiep Giam sat chat che hoat dong san xuat kinh doanh, hoat dong tai chinh cua doanh nghiep tren dia ban theo dung che quan ly tai chinh hien hanh + Tap trung xay dung may tinh hoa cong tac quan ly thu nop thue, chu quy trinh quan ly thu tu tinh thue- tu ke khai- tu nop thue + Tang cuong cong tac kiem tra, tra quyet toan thue, tra, kiem tra hoan thue theo dung Luat Tang cuong don doc nop no dong va phat sinh Kiem tra chat che viec quan ly,su dung hoa don chung tu cua nguoi nop thue, tang cuong cong tac xac minh hoa don mua ban hang hay cung ung dich vu de loai tru khdi chi phi nhung chi phi khong duoc phep tinh tru xac dinh thu nhap chiu thue Muc tieu quan ly thu doi vdi doanh nghiep la thu dung, thu du, thu kip thoi, khong de ton dong r - Ddi voi ho kinh doanh ca the: + Tiep tuc nghien cuu, xay dung de an quan ly thu thue ho kinh doanh d nhung linh vuc that thu Tinh la van tai thuy, bo; danh bat thuy san va san xuat kinh doanh cong nghiep, tieu thu cong nghiep d cac lang nghe, xay dung co ban tu nhan Han che den muc thap nhat tinh trang that thu ve ho, chong that thu ve doanh so + Phan loai ho kinh doanh ca the theo tieu thuc ho ldn, ho vua va ho nhd Doi vdi ho kinh doanh ldn yeu cau phai thuc hien che ke toan, su dung hoa don chung tu theo quy dinh va nop thue theo ke khai hang thang Doi vdi ho kinh doanh vua va nhd khuyen khich thuc hien che ke toan va su dung hoa don chung tu, truong hop khong thuc hien che ke toan thi ap dung hinh thuc thu khoan doanh so, on dinh thang hoac mot nam + Phat huy va tang cuong vai trO cua Hoi dong tu van thue xa phuong viec dieu tra xac dinh doanh thu khoan, xac dinh ho nghi, bd kinh doanh - Cac khoan thu ti dat, phi va le phi: + Doi vdi thu tien su dung dat, thue chuyen quyen su dung dat thuong xuyen phai phoi hop vdi co quan dia chinh, nha dat xay dung de nam doi tuong va quan ly thu theo dung quy dinh + Doi vdi thue su dung dat nong nghiep: Thuc hien dung quy trinh tinh thue, thu thue, giam mien thue, quyet toan thue den tung ho gia dinh 85 + Doi voi thue nha dat va thu tien thue dat: Phoi hop chat che vdi UBND xa phuong, co quan dia chinh de tinh va lap bo thu Thuc hien thu nop dung theo quy trinh quy dinh cua phap lenh hien hanh + Doi vdi phi, le phi phai soat kiem tra chat che cac loai phi, le phi hien co tren dia ban, doi chieu vdi quy dinh hien hanh ve loai phi, muc thu, su dung chung tu hoa don, nop tien vao ngan sach va quyet toan thu theo dung quy dinh Kien quyet lap lai trat tu ky cuong quan ly thu phi, le phi + Tang cuong quan ly, tap trung khai thac tang thu doi vdi cac khoan thu lien quan den linh vuc kinh doanh bat dong san: Tien SD dat, thue TNCN thue TNDN tu chuyen nhuong bat dong san, le phi trudc ba Phoi hop vdi cac nganh kien nghi vdi UBND tinh, huyen de co giai phap nham phat trien ben vung thi trudng bat dong san 3.3.2.2 Tang ciudng cong tac tuyen tt^iu^c^in giao due va cung cap dich vu ho tro ngudi nop thue de nang cao tinh tu giac va trach nhiem cua ngudi nop thue Thu nhat, Cong tac tuyen truyen - Tap trung day manh tuyen truyen cac Luat thue mdi, Luat thue sua doi, bo sung co hieu luc thi hanh tu 01/01/2011 tren bao Nam Dinh, Dai PT-HT tinh va tuyen truyen thong qua viec to chuc cac Hoi nghi tap huan Luat thue TNCN cho ngudi nop thue Trong nam 2010 da to chuc 35 hoi nghi tap huan ung cac chinh sach sach thue mdi, cac ung dung dang ky cap MST ca nhan cho ngudi co thu nhap tu tien cong, tien luong qua to chuc tra thu nhap - Xay dung va trien khai ke hoach tuyen truyen ho tro nam 2011 dam bao hieu qua, thiet thuc Nghien cuu doi mdi phuong thuc va day manh cong tac tuyen truyen de ngudi nop thue nhan thuc day du nghia vu va trach nhiem cua minh Phat trien da dang, phong phu cac hinh thuc tuyen truyen, tru vao chieu sau co tinh giao duc, thuyet phuc cao nhu: thi tim hieu phap luat thue, phat hanh an pham, khau hieu, quang ba ve thue Noi dung tuyen truyen hudng vao cong dong dan cu ca ve dien rong va chieu sau - Nang cao chat luong ho tro ngudi nop thue: To chuc hoi nghi doi thoai thudng xuyen vdi ngudi nop thue, phan loai cac doi tuong can ho tro, noi dung ho tro de to chuc hoi nghi ho tro phu hop va hieu qua; nang cao chat luong trang dien tu cua Cuc thue de co day du thong tin, chinh xac, de truy cap dap ung nhu cau cua ngudi nop thue 86 - To chuc hoi nghi tuyen duong ngudi nop thue nham dong vien khich le kip thdi ngudi nop thue - Tang cudng phoi hop vdi Bao Nam Dinh, Dai PT-HT tinh va he thong truyen cac cap dua tin bai tuyen truyen ve cong tac trien khai phap luat ve thue; xay dung chuyen muc Hoi dap ve thue tren bao Nam Dinh - Phoi hop vdi cac to chuc xa hoi, xa hoi nghe nghiep nhu: Hoi LHPN tinh, Trung tam hoc tap cong dong-Hoi khuyen hoc, Hiep hoi nha thau xay dung Nam Dinh to chuc cac hoi nghi gidi thieu ve chinh sach thue - Tuyen truyen thong qua cac td roi, an pham Tong cuc thue cung cap vdi cac noi dung: Thu tuc hanh chinh thue nhu dang ky cap MST, thu tuc khai thue GTGT, TNDN, TTDB, , xu phat vi pham ve thue, quyen va nghia vu cua ngudi nop thue Thu hai, Cong tac ho tru NNT - Tang cudng cong tac ho tru hudng dan, tra ldi vudng mac ve che chinh sach thue -cho ngudi nop thue, to chuc hoi nghi doi thoai vdi ngudi nop thue.Thong qua cac phuong tien thong tin dai chung va dudi nhieu hinh thuc phong phu de tuyen truyen, giao duc cac ngudi nop thue nang cao y thuc tu giac, chap hanh nghiem chinh nghia vu nop thue Hudng dan kip thdi, day du de cac ngudi nop thue nam duoc noi dung chinh sach thue, cac thu tuc ke khai, tinh thue, lap ho so mien, giam thue, quyet toan thue va nop thue vao ngan sach - Hudng dan ngudi nop thue thuc hien tot cong tac ke toan, quan ly chat che hoa don, chung tu - De cao trach nhiem va nghia vu cua ngudi nop thue viec tu tinh tu khai va tu nop thue vao ngan sach nha nudc Dong thdi tang cudng trach nhiem, quyen han kiem tra, kiem soat cua cac co quan quan ly nha nudc de dam bao cac luat thue duoc thuc hien nghiem chinh 3.3.2.3 Tang cudng cong tac tra, kiem tra ve thue nham ngan ngua, phat hien va xu ly kip thdi nhung vi pham ve thue Thanh tra, kiem tra la mot nhung nhiem vu quan nhat cua cong tac quan ly thue hien dai nham phat hien kip thdi nhung vi pham de nhac nhd, giao duc, ngan chan va trung phat doi vdi nhung trudng hop co y gian lan tien thue dudi moi hinh thuc Chuc nang tra thue la tat yeu va la mot nhiem vu chu yeu cua co quan thue bao dam chinh sach thue duoc thi hanh nghiem tuc.Cong tac tra, kiem tra can duoc cai cach: 87 - Phan loai doi tuong de tra, kiem tra Tap trung tra, kiem tra cac doi tuong co nhieu rui ro ve thue hoac thieu tin nhiem, thudng xuyen gian lan ve thue Doi vdi cac ddi tuong tu giac thuc hien nghia vu thue thi khoang nam mdi kiem tra mot lan - Xay dung quy trinh kiem tra hoan thue, quyet toan thue Ddi vdi ddi tuong chap hanh tot thi se hoan trudc, kiem tra sau Ddi vdi nhung ddi tuong muc tin r r ? r < r r nhiem khong cao thi se kiem tra trudc, hoan thue sau Viec kiem tra quyet toan thue dupe thuc hien tai tru sd co quan thue tren co sd tai lieu bao cao cua co sd kinh doanh, trudng hop can thiet mdi kiem tra tai co sd kinh doanh - To chuc dao tao, dao tao lai kien thuc ve ke toan; dao tao ky nang tra, kiem tra cho tat ca can bo tra thue, kiem tra thue - Phoi hop vdi cac nganh lien quan day manh viec xu ly nghiem cac hoat dong buon ban va su dung hoa don bat hop phap To chuc kiem tra cac doanh nghiep kinh doanh noi dia cd thue GTGT am lien tuc hoac doanh nghiep cd doanh thu ldn nhung sd thue nop thap khong tuong xung; ke khai lo lien tuc, no thue keo dai nhung van md rong dau tu - Xay dung chuong trinh ho tro cua may tinh phuc vu cho cong tac kiem tra, tra thue - Cac che tai ve xu ly vi pham, cudng che thue phai dupe quy dinh rd rang, cu the cac van ban phap luat - Phai tang cudng chuc nang cho co quan thue dupc quyen dieu tra, khdi to nhung vu vi pham ve thue ldn - Duy tri kiem tra noi bo nganh ve chap hanh cac quy dinh cua Luat thue, cac che quy dinh cua nganh, to chuc kiem tra cheo viec thuc hien quy trinh quan ly thu thue theo bo phan, chap hanh 10 dieu ky luat cua can bo thue 3.3.2.4 Cong tac quan ly up va cuong che np thue Ve no dong thue hien chu yeu la no dong tai cac doanh nghiep nha nudc, DN ngoai qudc doanh va cac khoan lien quan den dat dai, nam 2010 nganh thue Nam Dinh da thuc hien cac bien phap kien quyet de thu hoi no dong - Ve xu ly no dong thue: Tong cac khoan no dong tien thue den thdi diem 31/12/2009 la 293 ty (trong no kho thu la 33,9 ty, no cho xu ly la 61 ty, no co 88 kha nang thu la 198 ty) Ve thuc hien chi tieu thu ng Tong cue thue giao, nam 2010 da thu dirge 95 ty dong So ng den 31/12/2010 la 246.634 trieu dong nguyen nhan chinh la mot so khoan ng mdi phat sinh nhu tien sir dung dat cua cac doi tugng dau gia dat da nhan thdng bao nhung chua nop kip thoi hoac mot so doi tugng chua co nhu cau su dung dat nen chua chap hanh nop NS, mot sd trudng hgp gia trung dau gia cao nen khong tiep tuc thuc hien ket qua dau gia Ve tien thue dat thi nhieu trudng hgp thuoc dien uu dai mien giam nhung chua lam thu tuc ho so de quyet dinh mien giam Mot nguyen nhan nua tinh hinh kinh te the gidi thdi gian qua suy giam, khung hoang tai chinh va suy thoai kinh te da anh hudng rat ldn den nen kinh te cua nudc ta cung nhu kinh te tinh Nam Dinh Suy giam kinh te da gay anh hudng ldn den mgi hoat dong san xuat kinh doanh tren dia ban tinh, mot sd nganh mui nhon cua tinh bi anh hudng ldn nhu nganh cong nghiep dong tau, nganh van tai, nganh co khi, det may, phan ldn cac doanh nghiep deu cd kho khan ve tai chinh dan den viec thu hoi ng dgng thue rat cham Cac bien phap thgc hien cong tac quan ly ng va circrng che ng thue - Tap trung phan loai ng thue, xac dinh chinh xac khoan ng co kha nang thu, xay dung ke hoach thu ng va giao chi tieu thu ng nam sat vdi thuc te Bam sat tinh hinh san xuat kinh doanh cua cac doanh nghiep ng dgng ldn de co bien phap don doc thu ng Lap ke hoach lam viec cu the vdi tung doanh nghiep ng thue, xac dinh nguyen nhan ng va yeu cau don vi cam ket thdi gian nop ng dgng thue Hang thang thuc hien thdng bao tien thue ng va tien phat cham nop doi vdi cac don vi khong tu tinh phat theo quy dinh De nghi cap co tham quyen xoa ng, gia han ng theo dung chinh sach - Thuc hien hoan thue kip thdi tao dieu kien cho cac doanh nghiep SXKD, nhung doanh nghiep dugc hoan thue nhung ng thue thi hoan thue dong thdi lam lenh thu NS de thu ng, 10 thang dau nam da lenh thu dugc 6,1 ty dong - Phoi hgp vdi cac Ngan hang viec thuc hien cac Quyet dinh cudng che thue bang bien phap trich tien tir Tai khoan tien gui cua doi tugng bi cudng che Tuy vay ket qua thuc hien thu qua Ngan hang qua thap, mdi dat gan ty tren 70 ty de nghi cudng che, nguyen nhan dat thap la sd du tai khoan cua cac doanh nghiep chi la sd du toi thieu de hoat dong, Ngan hang khong the thuc hien cudng che 89 - Thuc hien tot co che phoi hop voi cac nganh lien quan quan ly no va cuong che no thue Kip thdi bao cao UBND cac cap de chi dao cac nganh chuc nang tren dia ban phoi hop voi co quan thue viec don doc no dong va thuc hien cac bien phap cuong che no thue - Tang cudng boi duong nghiep vu ky nang cho doi ngu can bo quan ly no va cudng che no thue theo huong chuyen sau, chuyen nghiep Thuc hien nghiem tuc che bao cao tinh hinh, dien bien no thue hang thang 3.2.2.5 Cong tac ke khai, ke toan thue - Thuc hien kiem ke doi chieu, xac minh ma so thue cua cac co sd, ca nhan kinh doanh toan tinh Giam sat chat che hoat dong cua ngudi nop thue cac trudng hop: ngung, nghi, pha san, giai the, bo tron, mat tich, hoac chuyen dia ban Tang cudng kiem tra co sd, ca nhan kinh doanh nhung khong co dang ky kinh doanh de dua vao dien quan ly thue - Nang cao chat luong ke khai thue, dam bao 100% ngudi nop thue nop td khai dung han, phat hien kip thdi cac trudng hop ke khai khong dung, khong du so thue phai nop de co cac bien phap chan chinh, xu phat de nang cao tinh tu giac tuan thu phap luat thue cua ngudi nop thue - Tang cudng kiem tra ho so khai thue thang, quy, nam de chong that thu ve thue ke khai khong dung r 3.2.2.6 Cai cach thu tuc hanh chinh va hien dai hoa cong sd - Ra soat, phat hien, loai bo hoac kien nghi loai bo nhung thu tuc hanh chinh khong can thiet, tao dieu kien thuan loi nhat cho ngudi nop thue - Nang cao chat luong hoat dong cua bo phan “Mot cua” giai quyet cac thu tuc hanh chinh thue tai co quan thue cac cap - Day nhanh tien xay dung cac cong trinh; dam bao su dung von dau tu hieu qua, tiet kiem, chat luong cong trinh, dam bao dung tien - Nang cao nang luc, trinh chuyen mon cho can bo lam cong tac quan ly xay dung co ban; tang cudng, thudng xuyen kiem tra va xu ly nghiem cac hanh vi gay phien ha, nhung nhieu lam can trd den viec thuc hien hien dai hoa cong sd - Thuc hien tot cac quy dinh ve phan cap va uy quyen quan ly tai chinh, tai san va dau tu xay dung ma Bo Tai chinh, Tong Cuc thue da quy dinh - Tiep tuc nang cap he thong cac ung dung cong nghe thong tin de dap ung yeu cau thuc hien cac Luat thue 90 - Thuc hien trao ddi dur lieu, lien ket cac ung dung theo dung quy trinh quan ly va van hanh cua bo may quan ly thue theo chuc nang, nang cao hieu qua hoat dong cua bo may quan ly - Thuc hien co che trao doi thong tin va van ban qua thu dien tu, trao doi thong tin giua nganh: Tai chinh - Thue - Kho Bac - Hai Quan Tiep tuc thuc hien chuong trinh dao tao, nang cao trinh tin hoc, khai thac thong tin cho can bo, cong chuc - Trien khai ung dung mot so de an, du an quan ly thue hien dai: ke khai thue qua mang Internet, md rong trien khai du an nop thue qua ngan hang •> 3.3.3 Nang cao hieu qua bo may va trinh can bo cong tac doi moi quan ly thu thue Tiep tuc tri to chuc bo may quan ly thue cua Tong cue thue theo he thong doc tu trung uong den dia phuong gan vdi dia ban hanh chinh va chiu su chi r r r dao cua nganh doc dong thdi chiu su chi dao cua chinh quyen cung cap ve mot so mat cong tac quan ly - To chuc lai bo may co quan thue cac cap theo Quyet dinh so 108/QD-BTC 14/01/2010 cua Bo trudng Bo Tai chinh phu hop vdi yeu cau va nhiem vu mdi, quy trinh quan ly thu thue theo luat mdi Xay dung su thong nhat tu y chi va hanh dong toan don vi, sap xep lai doi ngu can bo lanh dao cac phong, cac Chi cue va Doi thue Dua vao quy hoach va bd nhiem can bo quy hoach cd pham chat dao due chinh tri, cd nang luc chuyen mon, to chuc dieu hanh cong viec, quy tu va doan ket noi bo Ngupc lai dua khdi nganh thue nhung can bo xam tieu tien thue, vi pham 10 dieu ky luat cua nganh, mien nhiem can bo lanh dao cd pham chat va nang luc chuyen mon yeu Muon vay Cue thue phai chi dao cac Chi cue, cac phong soat lai doi ngu can bo lanh dao tu co sd, doi trudng doi thue, to trudng cac to de de nghi bd nhiem lai, lanh dao tir cac Chi cue den Cue can bd nhiem cd thdi han, het thdi han neu du nang luc tieu chuan thi bd nhiem tiep, neu khong du tieu chuan thdi khong bd nhiem Tang cudng giao due ren luyen pham chat dao due each mang, nang cao trinh nghiep vu chuyen mon cho can bo thue phu hop vdi su phat tien chung cua dat nudc, phu hop vdi chinh sach thue hien hanh Doi ngu can bo thue phai thuc su ddi mdi ve nhan thuc cai mdi, hieu day du, sau sac noi dung chinh sach thue, quy trinh quan ly thu thue Phai chu md ldp dao tao boi dudng cho nhung can bo chuyen mon thap, cd bo cd nang luc chua qua boi dudng quan ly Hanh chinh Nha 91 nudc va ly luan chinh tri theo cac hinh thuc thich hop nhu: Tap trung, tai chuc, ngan han To chuc hoi thao chuyen mon nghiep vu, bao cao dien hinh tien tien nhung don vi lam hay, lam tot de bien kinh nghiem Mat khac phai cham lo doi song vat chat tinh than cho can bo vien chuc thue Qua xay dung tinh cam gan bo giua ca nhan va tap the vdi nganh, khai day tinh cam yeu thuong dum boc, giup da vuan len vi su nghiep nganh thue Tiep tuc thuc hien to chuc bo may theo chuc nang hoat dong co hieu qua tren cac mat hoat dong cua cong tac quan ly thue vai nhung nhiem vu cu the cua tung bo phan theo quy dinh cua Tong cue thue Tich cue thuc hien chinh sach tinh gian bien che (Giai doan 2006-2010 da thuc hien dugc 45 nguoi) cung vai viec soat, xac dinh rd chuc nang, nhiem vu, co cau to chuc bo may cua nganh nham nang cao chat luong doi ngu can bo cong chuc; nang cao chat luong hoat dong, hieu luc, hieu qua cua to chuc bo may r > - Ve quan ly can bo: thuc hien tot cong tac danh gia, quy hoach, cong tac bo nhiem, bo nhiem lai can bo, dieu dong, luan phien, luan chuyen can bo Thuc hien tot cong tac danh gia phan loai cong chuc theo thang vdi viec danh gia phan loai cong chuc gan vdi hudng muc tien luong theo khoan chi theo cac loai: Xuat sac, A, B, C Hang nam cac dan vi danh gia phan loai cong chuc va binh xet khen thudng theo hudng dan cua Tong cue thue Cd van ban chi dao va thuc hien quy che luan chuyen, chuyen doi vi tri cong tac doi vdi can bo cong chuc theo quy dinh Viec sap xep to chuc bo may gan vdi tang curing can bo bo sung vao cac linh vuc tra, kiem tra thue; tuyen truyen ho trg; quan ly thu ng thue 7 < A Thuc hien bo nhiem mdi cac cong chuc lanh dao nhu Trudng phong; Pho trudng phong; Chi cue trudng; Chi cue trudng; cac doi trudng, cac doi phu trach va cac doi doi thue Thuc hien tot cong tac thi dua khen thudng: Hudng dan khen thuong, lap ho so trinh cac cap khen thudng: - Thuc hien tot quy che khoan chi, cong tac thu nop BHXH, Bao hiem y te, quan ly so BHXH va thuc hien cac chinh sach cho cong chuc toan nganh thue, giai quyet che huu; Che thdi viec cho cac can bo; Che dm dau thai san cho nu cong chuc; Che tu tuat Chuyen cong tac cho cac can bo, cong chuc Thuc hien cap sd BHXH cho cac cong chuc da co quyet dinh nghi huu; Tang giam muc nop 92 bao hiem xa hoi cho tren 600 luot cong chuc va chot so cho can bo cong chuc toan nganh To chuc tiep nhan ho so va thuc hien cong tac tuyen dung cong chuc nam 2010-2011 theo dung quy dinh cua Tong cuc thue Tuyen dung mdi 08 cong chuc Can cu chi dao cua Bo Tai chinh, Tong cuc thue; can cu dinh bien va so lao dong co mat va nhu cau thuc te tai Chi cuc thue Cuc thue da cham dut hop dong lao dong chuyen mon nghiep vu chuyen sang hop dong theo Nghi dinh 68 cho 12 nguoi Hudng dan va thuc hien nang luong, nang luong trudc han dam bao cong khai dan chu theo dung quy dinh: Nang luong thuong xuyen; Nang luong trudc han; Thu nhap vuot khung De nghi chuyen loai cho 28 cong chuc (trong dieu chinh len cong chuc loai A: 25, len loai B 3) Cu cong chuc tham du ky thi nang nganh kiem soat vien chinh thue, chuyen vien chinh thue, chuyen vien cao cap De nghi nang ngach chuyen vien chinh dac cach cho cac cong chuc trudc nghi huu Thuc hien tot cong tac quan ly Ho so can bo (bao gom ca ho so BHXH) phuc vu cong tac quan ly can bo toan nganh thue Nam Dinh Ho so duoc quan ly, bo sung thuong xuyen theo quy che quan ly ho so can bo Hoan thien cac bao cao Tong cuc thue bao cao thong ke ve cong tac to chuc can bo - Cong tac dao tao boi duong duoc thuong xuyen quan tam, nam 2010 da cu 02 cong chuc di dao tao cao cap ly luan chinh tri, 23 cong chuc di dao tao sau Dai hoc, 15 cong chuc di dao tao Dai hoc, 18 cong chuc tham du lop boi duong Quan ly nha nudc ngach chuyen vien chinh va chuyen vien Bo Tai chinh to chuc; phoi hop vdi Truong chinh tri Trudng Chinh tinh Nam Dinh to chuc 02 lop boi duong kien thuc quan ly nha nudc ngach chuyen vien cho 160 cong chuc; to chuc boi duong nghiep vu thue cho cong chuc mdi tuyen dung Tinh chung ca giai doan 2006- 2010 da cu 590 luot cong chuc di dao tao sau dai hoc, dai hoc, cao cap ly luan chinh tri, quan ly nha nudc - Hang nam da cu can bo cong chuc tham gia day du cac ldp tap huan, boi duong chuyen mon nghiep vu Bo tai chinh, Tong cuc thue va UBND tinh trieu tap; thuc hien tot cong tac boi duong, tap huan chuyen mon nghiep vu cho can bo cong chuc toan nganh va nguoi nop thue * De xuat kien nghi, giai phap de kien toan to chuc bo may cac cap, nang cao chat luong dao tao, boi duong can bo cong chuc thue, giai doan tdi dap ung nhiem vu cai cach nganh thue phu hop vdi yeu cau thuc te: ' a r r 7 r 93 - De nghi tach phong Thanh tra thue phong: Thanh tra thue so va Thanh tra thue so 2, tach phong Kiem tra thue phong: Kiem tra thue so va Kiem tra thue so 2; O Chi cue thue giai the doi Quan ly no va cuong che no thue chuyen chuc nang quan ly no ve doi Ke khai va ke toan thue, chuc nang cuong che no thue ve doi Kiem tra thue Bo sung them nhiem vu tra thue doi vdi doi kiem tra thue Cong tac dao tao, boi dudng, tap huan cho can bo cong chuc thue: Danh gia ket qua dao tao, boi dudng cho can bo thue, cho ngudi nop thue va ca nhan hanh nghe thue tren cac mat: - Noi dung dao tao: Noi dung dao tao, boi dudng ve co ban phu hop vdi trinh va nang luc cua can bo cong chuc, ngudi nop thue; Cac noi dung dao tao duoc cap nhat thudng xuyen nhung noi dung sua doi, bo sung cua Luat thue va cac chinh sach thu hien hanh Ket qua xay dung chuong trinh, noi dung tai lieu dao tao giai doan 2006-201: Chuong trinh, noi dung tai lieu dao tao, boi dudng Tong cue thue bien soan Cue thue da to chuc giang day dung theo chuong trinh cua nganh quy dinh Nhung cai tien ddi vdi phuong thuc dao tao, boi dudng: Tai mdi chuyen de, cac giang vien deu tang cac tiet bai tap, dua cac tinh hudng thuc te phat sinh qua trinh thuc hien tai dia ban giup cac hoc vien hieu sau hon ve ban chat noi dung cua bai giang - Tang cudng trach nhiem cua thu trudng co quan thue cac cap viec chi dao, dieu hanh, thuc hien nhiem vu, quan ly can bo, cong chuc cua don vi Trach nhiem cua to chuc, ca nhan viec phoi hop giai quyet cac cong viec lien quan Thuc hien nghiem tuc cac quy dinh ve nep song van hoa, van minh cong sd - Tang cudng cong tac kiem tra noi bo nganh, co hinh thuc xu ly ky luat thich dang ddi vdi can bo, cong chuc thue khong hoan nhiem vu duoc giao hoac co nhung vi pham chinh sach thue, vi pham quy dinh cua nganh - Thuc hien dung quy dinh ve quan ly, su dung kinh phi, tai san, chi tieu tai chinh, to chuc dau thau, mua sam tai san, thiet bi, xay dung co ban 94 - Tang cuong tiep nhan cac thong tin, duong day nong tai Cue thue va Chi cue thue de Thu trudng co quan thue nam bat va xu ly kip thdi nhung hanh vi vi pham viec thuc thi cong vu cua can bo, cong chuc co quan 95 KET LUAN Doi moi quan ly thu thue phu hop voi yeu cau cua cai each thue la van de lon, khong kem phan phuc tap Trong pham vi luan van nay, duoc khao sat tren dia ban tinh Nam Dinh voi nhung noi dung da duoc nghien cuu va gioi thieu tren day moi dat duoc mot so van de co ban sau: 1- Luan van da he thong hoa nhung van de ly luan co ban ve thue, vai trd cua thue nen kinh te thi trudng va nhung yeu cau moi dat doi voi phuong thuc va bien phap quan ly thu thue phu hop voi qua trinh cai cach thue d nuoc ta hien 2- Phan tich va lam ro dac diem chu yeu cua tinh Nam Dinh tac dong den viec to chuc thu va thuc hien chinh sach thue 3- Phan tich thuc trang tinh hinh to chuc thu thue va thuc hien chinh sach thue d tinh, rut nhung ket qua, nhung mat ton tai va nguyen nhan 4- De xuat duoc phuong huong va cac giai phap chu yeu nham doi moi che quan ly thu thue d tinh Nam Dinh ■ thdi gian toi Luan van khong the giai quyet duoc het cac van de lien quan den cong tac thue tren dia ban va cung khong tranh khoi nhung thieu sot, rat mong duoc Khoa Ly Luan Chinh Tri - Trudng Dai Hoc Kinh Te Quoc Dan Ha Noi cho nhan xet danh gia va gop y kien Toi xin chan tiep thu de hoan thien va gop phan phuc vu truc tiep cho cong tac tham muu to chuc quan ly thu thue tren dia ban tinh Nam Dinh thdi gian toi DANH MUC TAI LIEU THAM KHAO TS Hoang Van Bang (2009) Giao trinh Ly thuyet va chinh sach thue, NXB Tai chinh, Ha Noi ThS Vu Cuong (2006) Giao trinh Kinh te va tai chinh cong - NXB thong ke, Ha Noi PGS.TS Do Minh Due - TS Nguyen Viet Cudng (2010) Giao trinh Ly thuyet thue - NXB Tai chinh, Ha Noi PGS.TS Pham Van Van - ThS Vu Cuong (2006) Giao trinh Kinh te cong cong - NXB thong ke, Ha Noi Quoc Hoi nuoc CHXHCN Viet Nam (2008) Luat thue GTGT; cac van ban hudng dan thi hanh Luat thue GTGT, Ha Noi Quoc Hoi nudc CHXHCN Viet Nam (2008), Luat thue Thu nhap doanh nghiep, Ha Noi Quoc Hoi nudc CHXHCN Viet Nam (2003), Luat thue Tieu thu dac biet, Ha Noi Quoc Hoi nudc CHXHCN Viet Nam (2009), Luat thue Tai nguyen, Ha Noi Quoc Hoi nudc CHXHCN Viet Nam (2005), Luat Doanh nghiep, Ha Noi 10 Quoc Hoi nudc CHXHCN Viet Nam (2006) Luat Quan ly thue; cac van ban hudng dan thi hanh Luat, Ha Noi 11 Bo Tai chinh(2002), Thdng tu so 96/2002/TT-BTC ve viec hudng dan thuc hien Nghi Dinh so 75/2002/ND-CP 30/08/2002 cua Chinh phu ve viec dieu chinh muc thue Mon bai, Ha Noi 12 Tdng cue thue (2008), Quy trinh Quan ly ke khai, nop thue va ke toan thue, Ha Noi 13 Tong cue thue (2008), Quy trinh Hoan thue, Ha Noi 14 Tdng cue Thue (2008), Quy trinh Quan ly thu na thue, Ha Noi 15 Tdng cue Thue (2008), Quy trinh Thanh tra thue, Ha Noi 16 Tong cue Thue (2008), Quy trinh Kiem tra thue, Ha Noi 17 Tong cue Thue (2009), Quy trinh Dang ky thue, Ha Noi 18 Tong cue Thue (2009), Quy trinh Cuong che no thue, Ha Noi 19 Tong cue Thue (2005), Chuong trinh cai each va hien dai hoa nganh Thue den nam 2010, Ha Noi 20 Thu tuong Chinh phu (2011) Chien luoc cai each he thdng thue giai doan 2011-2020, Ha Noi 21 Quyet dinh 2162/QD-BTC 08/09/2011 cua Bo Tai chinh ve viecphe r r >7 r duyet Ke hoach cai each he thong thue giai doan 2011-2015 va cac de an trien khai thuc hien Chien luoc cai each he thdng thue giai doan 2011-2020, Ha Noi 22 Cue thong ke tinh Nam Dinh (2011) Nien giam thdng ke tinh Nam Dinh nam 2006-2010, Nam Dinh 23 Dang bo tinh Nam Dinh (2010) Nghi quyet Dai hoi dai bieu Dang bo tinh Nam Dinh lan thu XVIII, Nam Dinh 24 Dang bo Cue thue tinh Nam Dinh (2010) Nghi quyet dai hoi Dang bo Cue thue tinh Nam Dinh lan thu VII, Nam Dinh r r r 25 Cue thue Nam Dinh (2011) Bao cao tong ket cong tac thue nam 2010 va giai doan tu nam 2006 den nam 2010, Nam Dinh 26 Tap chi thue Nha nuoc 27 Website: www.gdt.gov.vn;www.mof.gov.vn; http://thuenamdinh/nditax/