Hoàn thiện cơ chế kiểm tra thuế đối với các doanh nghiệp (qua khảo sát thực tiễn tại chi cục thuế quận hoàng mai)

TRl/dNG DAI HOC KINH TE QUOC DAN ■ ■ soeoOcaca HOAN THIEN CO CHE KIEM TRA THUE DOI VOl CAC DOANH NGHIEPIQUA KHAO SAT THUC TltN TAI CHI CUC THUE QUAN HOANG MAI) Chuyen nganh: Kinh te chinh tri LUAN VAN THAC SI KINH TE • • ths Nguwi hu ffng dan khoa hoc: PGS.TS.TRAN VlfiT TI^N iiAspi, soia m L()I CAM DOAN Toi xin cam doan day la cong trinh nghien cuu doc lap ? r cua toi Cac so lieu luan van la trung thuc Ket qua nghien ciru luan van la trung thuc va chua dupe cong bo r bat ky cong trinh nghien ciru nao khac Tac gia luan/Van Nguyen Hai Van LCH CAM ON Trong suot qua trinh hoc tap va hoan luan van nay, toi da nhan duqc sir hudng dan, giup nhiet tinh cua cac Thay Co giao, gia dinh, ban be, dong nghiep Voi tam long tran va biet on sau sac, toi xin bay to su cam on chan den Ban Giam hieu, Khoa Ly luan chinh tri, Vien Dao tao sau dai hoc - Truong Dai hoc Kinh te quoc dan Dac biet xin chan cam on PGS.TS Tran Viet Tien da true tiep huong dan, giup toi qua trinh nghien cuu va hoan luan van Xin bay to long biet on doi voi cac cap Lanh dao va cac ban dong tai Chi cue Thue Hoang Mai tao dieu kien de toi hoan luan van Cuoi cung, xin cam on gia dinh, ban be da quan tam, chia se va dong Nguyen Hai Van TRUaNG DAI HOC KINH TE QUOC DAN Doc lap - Tu - Hanh phuc BIEN BAN HOI CHAM LUAN • DONG • VAN THAC • SI Theo quyet dinh so 3136/QD-DHKTQD 14/11/2013 cua Hieu truong trudng Dai hoc KTQD, Hoi dong cham Luan van Thac si da to chuc cham Luan van cho hoc vien: Nguyen Hai Van Ten de tai : “Hoan thien co' che kiem tra iltue doi vb'i cac doanh nghiep (qua khao sat thirc ',1 tien tai chi cue thue Quan Hoang Mai)" Khoa hoc: 20 Chuyen nganh : Kinh te chinh tri Vao hoi: 09 ht)O, 30/11/2013 tai Truong Dai hoc KTQD Cac vien hoi dong co mat tai phien hop gom: Ho ten, hoc ham hoc vi Mfr ky PGS TS Dao Tlii Phuo’ng Lien Ho ten, hoc ham hoc vi ChirKy TK: TS Mai Lan Hirang 1: PGS.TS Dang Van Thdng //^ JJd^NFS Tao Thi Hoang Anh ’ PGS TS Tran Xuan Hai n - Dai bieu tdi du Dai dien co sd dao tao; Th.si Le Thi Biclt Ngoc Giao vien huong dan: PGS TS Tran Viet Tien Noi dung chinh cua phien bao ve Hoc vien da trinh bay trudc hoi dong noi dung tom tat cua luan van Hoi dong da nghe nhan xet luan van cua 02 phan bien (Cd van ban kem theo) Hoi dong da nghe hoc vien tra ldi cac cau hoi Sau hop danh gia chat luong cua luan van, Hoi dong quyet nghi: Luan van cua hoc vien Nguyen Hai Van da dap ung day du cac yeu cau v£ noi dung va hinh thuc cua mot luan van Thac si Hoi dong nheit tri danh gia luan van nhu sau : (Cd phieu cham kem theo kem theo') phan i noi dung LV So vien TP * A Tong aiem 9-f0-+ Trung binh Trong so Diem qui doi 0.7 (*) 6^3 3/0 J i trinh bay 0.3 A lO-f i0 ~fA ~fW n? Diem thuong cong trinh nghien ciiu khoa hoc (khong virqt qua 0.5 diem) Diem ket luan cua Hoi dong (lay diem le den chit so thqp phan): Nhung diem md'i noi dung luan van (Neu diem noi dung (*) > 9,0phan bat buoc phai co) Hoi dong kinh de nghi Hieu trudng trudng Dai hoc KTQD xet duyet va cap bang thac si cho hoc vien Cac vien HD bieu quyet cong khai, nhat tri thong qua : 57.S7T Hoi dong cham luan van thac si ket thuc vao hoi AO gid TO phut, ngay/ 20 Thu ky Hoi dong Chu ri Hoi dong Luu y: Btemcuoi cuhgcua LV khong diwc vwpt qua 10 diem Neu diem npi dung L V tren 9.0 diem, nha trtrong si* to chirc thdm dinh I/ YEU CAU CUA HOI BONG CHAM WAN VAN THAC Si VE t •> Nhung diem can sua chuabo sung trade nop luan van chink thuc cho Vien dao tao SDH cXu?.' /enuw j:A-.q Chu tich Hoi dong ho ten) Cam ket cua Hoc vien AhV Cikh] [?( nop thue noi chung va DN noi rieng thuan tien nhat, tao moi dieu kien de r a a DN tuan thu luat thue mot each tu nguyen Noi dung tuyen truyen bao gom: r r - Nang cao y thuc tu giac, chap hanh nghiem chinh nghia vu nop thue theo quy dinh cua phap luat cac DN; - Hudng dan kip thdi, day du de cac DN nam duqc noi dung cac chinh r > r r r ~ sach thue, cac thu tuc ke khai, tinh thue, lap ho so mien, giam thue, quyet toan thue va nop thue vao ngan sach; r r ~ - Hudng dan DN thuc hien tot cong tac ke toan, quan ly chat che hoa Z don chung tu de hach toan dung ket qua kinh doanh va xac dinh dung nghia r r vu thue vdi nha nudc, md rong dien nop thue theo hinh thuc ke khai, thu hep r a dan phuong phap nop thue theo hinh thuc khoan; r r r r - Khuyen khich va phat trien manh me cac dich vu tu van thue, ke toan r r r r thue Cung co, tang cudng chuc nang dich vu thue cac co quan thue de tao dieu kien cho viec hinh bo phan dich vu ve thue cho doi tuqng nop r r r y r thue, dam bao cung cap day du thong tin cho doi tuqng nop thue thuc hien tu r r r tinh, tu khai thue chinh xac, loai bd quy dinh cho phep doi tuqng nop thue a r r dieu chinh so thue da ke khai mot each thudng xuyen nhu hien Bo phan su dung he thong thong tin tren may tinh de giai thich, hudng dan va tra r Ar a loi nhung vudng mac ve chinh sach cung thu cac thu tuc ve ke khai, tinh thue r a Thu hai, xay dung duqc chuong trinh phat thanh, truyen hinh thue tren r a phuong tien thong tin dai chung mot each co dinh hang thang, tuan Su dung A r A A cac kenh truyen thong de tuyen truyen chinh sach phap luat thue Yeu cau DN md hop thu rieng de can trao doi thong tin lien quan den chinh sach r r r r hoac sai sot ke khai thue, co quan thue gui true tiep qua Email den timg r a r DN, tranh mat nhieu thdi gian cho doanh nghiep ma lai hieu qua thiet thuc nhat cho DN 92 r yr •> Thu ba, xay dung ke hoach phat trien cong tac tuyen truyen thue dai han r r cua toan Nganh va ke hoach tung nam tu trung uong den cac dia phuong; xay x a r r r dung he thong mang ludi tuyen truyen thue phu hop vdi tung sac thue, tung ddi tuong nop thue nhu to bao nganh, bang hinh, phim truyen hinh vua mang r r y y tinh chat tuyen truyen noi bo nganh, vua mang tinh chat tuyen truyen rong rai r r y r r Thu tu, xay dung duoc he thong cac tai lieu tuyen truyen thue thong nhat X X ve quan diem, phuong hudng, da dang va phong phu ve hinh thuc ca nude: r 9* y su sua doi va bo sung thudng xuyen cd su thay doi ve cac qui dinh luat hay cac chinh sach, che thue r r y ~ y - Chon mot sd mau nhat dinh cho cac tai lieu tuyen truyen: moi nam qui X ' f dinh mot mau rieng va tat ca cac tai lieu tuyen truyen nam duoc in X theo cung mot mau X X - Qui dinh cac noi dung can de cap va hinh thuc trinh bay mot each r r r y nhat Viec qui dinh thong nhat se tao dieu kien thuan loi cho viec tim va - Qui dinh rd cac tai lieu duoc phat hanh mien phi den tan doi tupng nop r X thue va moi tang ldp nhan dan r x r Mat khac, nganh Thue can nghien curu xay dung he thong thong tin, yr r x tuyen truyen thue tren toan quoc bang cac phuong tien hien dai nhu dien thoai tu dong, thu dien tu va thuc hien mien phi nham phuc vu moi ddi tupng nop r r x thue va moi tang ldp nhan dan tai nha mot each thuan tien nhat, tao moi dieu kien de ddi tupng nop thue tuan thu luat thue mot each tu nguyen Thu nam, danh mot khoan kinh phi thich hpp cho cong tac tuyen truyen r r •> thue Kinh phi phai dua tren co sd ke hoach phat trien cong tac tuyen yr r x x truyen thue tung nam cung nhu ke hoach dai han ve cong tac tuyen truyen r thue toan Nganh 93 J? r 3.3.7 Day manh ung dung cdng nghe thdng tin hien dai vao kiem tra r r thue doi vdi cac doanh nghiep • e 9 Hien tai cong nghe thong tin da va dang dirorc trien khai de thirc hien kiem tra thue, nhung van chua dap ung duoc yeu cau Trong dieu kien so r r lupng DN tang nhanh, so lupng can bo kiem trathue khong the tang cung vdi r r o r so lupng doi tupng, co quan thue phai ap dung cong nghe tin hoc De thuc r r o y r hien chong hanh vi gian lan thue, can trien khai sum cong nghe tin hoc tren tat ca cac linh vuc r r r sd cd thong tin tren he thong quan ly ve cac doi tupng nop thue co quan thue cd the phan tich, sang loc phat hien sdm cac hien tupng nghi ngd vi pham va thuc hien viec tra, kiem tra kip thdi, tao dieu kien phat hien nhanh cac hanh vi vi pham Tir viec phat hien nhanh dupe cac hanh vi vi pham cd dieu kien thuc hien cac bien phap canh bao, ngan chan chinh xac va cd hieu qua Xay dung co sd tang cong nghe thdng tin dam bao luu gitr day du cac r yr r r r r du lieu ve doi tupng ndp thue, thuc hien cap ma so thue, ke khai thue, ho trp doi tupng nop thue va ket noi thdng tin vdi cac co quan, to chuc cd lien quan den quan ly thu r x r r y y He thdng thdng tin chuan hoa ve doi tupng nop thue gom: thdng tin ve 9 r z r dac diem, vi tri, quy mo, to chuc va co cau doanh nghiep; ket qua san xuat kinh doanh; tinh hinh tai chinh; hach toan ke toan; tinh hinh chap hanh nghia vu thue; thdng tin ve vi pham phap luat noi chung va vi pham phap luat thue e e r r noi neng va cac thdng tin kinh te khac lien quan den doanh nghiep Xay dung he thdng thdng tin, du lieu cho cdng tac tra: xay dung he khoang thdi gian nhat dinh (tir den nam) He thdng thdng tin phai 94 duac chuan hoa de cho viec thu thap, xu ly va khai thac, su dung thong nhat toan nganh tu trung uang den dia phuong r phuong phap quan ly rui ro cong tac kiem tra thue x r a Tap hop du lieu day du ve cac doanh nghiep thuoc doi tuong bo kinh doanh ca nudc, co thong bao bo tron kern theo de tien viec tra cuu va lam co so phap ly cho viec xu ly cac doanh nghiep co giao dich mua ban hang hoa, dich vu vdi cac doi tuong Nghien cuu xay dung he thong may tinh ho tro cong tac kiem tra vdi cac X muc va phuong phap to chuc khac nhung cung nham muc dich: dao tao va ho tra can bo kiem tra su dung he thong may tinh viec kiem tra r cac doanh nghiep, nhat la cac doanh nghiep ldn su dung he thong chung tir r dien tu, dieu kien cong nghe thong tin va tang truyen thong phat trien nhanh nhu hien 3.4 Mot so kien nghi nhat, ve chinh sach: Bo tai chinh, tong cue thue cd kien nghi vdi Chinh phu, Quoc hoi quan r tarn den su thay doi cua chinh sach theo lo trinh phu hap, dam bao tinh ddng bo 95 r • r r y Kien nghi Bo tai chinh, tong cue thue co co che tap hop cac van de r y r rw vuong mac ve chinh sach che da duoc hudng dan tap trung lai tren mot r r x •van ban theo tung sac thue, dinh ky thang, nam de tao dieu kien cho ngudi r r n* nop thue va can bo thue de dang tra cuu Thu hai, ve quy trinh: Luat sua ddi bo sung luat quan ly thue cd hieu luc tu 1/7/2013, de r r ~ nghi tong cue thue cd hudng dan noi dung lien quan den nghia vu, trach r r r nhiem cua ngudi nop thue viec cung cap thong tin cho co quan thue, cu the nhu: r x r r - Bo sung quy dinh ve nop “ Bang can doi so phat sinh „ ddi vdi cac doanh nghiep ap dung he thong ke toan theo quyet dinh sd 15/2006/QD-BTC 20/3/2006 cua Bo tai chinh nop bao cao tai chinh hang nam cho co quan thue, day la co sd quan de thuc hien danh gia va phan tich rui ro ve thue r x - Bo sung cac quy dinh ve viec cung cap thong tin dudi dang du lieu xx r r r xxr phan mem ( Sd ke toan ket xuat tu phan mem ke toan, cac giao dich dien tu doi vdi doanh nghiep kinh doanh doanh thuong mai dien tu ) phuc vu cho cong tac tra kiem tra noi chung va cong tac kiem tra noi rieng Luat quan ly thue sua doi da ban hanh quy dinh co quan quan ly thue thuc hien kiem tra tai tru sdngudi nop thue khong qua mot lan nam, de nghi Tong cue thue kip thdi sua doi bo sung quy trinh kiem tra theo quyet dinh 528/QD-TCT 29/5/2008 de hudng dan thuc hien dung quy dinh Sua doi ve thdi gian tien hanh kiem tra cho phu hop vdi dac diem quan ly cua nganh thue, kiem tra thue Sua ddi quy trinh 528/QD-TCT 29/5/2008 cua tong cue trudng < y tong cue thue theo hudng giam thieu thu tuc hanh chinh ve viec thong bao 96 n r a Mo rong pham vi ve dien ngudi nop thue phai kiem tra tai tru so ngudi y r r or nop thue nham tao cho co quan thue chu dong cdng tac kiem tra thue, ngan ngua kip thdi hanh vi khai man tron lau thue, nang cao hieu luc hieu qua cua cdng tac Cu the hoa ro cac buoc thuc hien, trinh tu, thu tuc phap ly doi vdi trudng r r r r hop an dinh thue Kien nghi tong cue thue hd trq each thuc, phuong phap cu r the xay dung dinh muc, ty suat lpi nhuan binh quan nganh de lam co sd phap ly cho viec xu ly vi pham Ban hanh quy trinh phoi hop giua co quan thue vdi cac co quan cdng an nhung trudng hop xu ly cac doanh nghiep cd hnah vi tron thue y a •> \ r - Ve co sd du lieu cua nganh va cac phan mem quan ly, kiem tra thue: r r a Kien nghi Tong cue thue xay dung co sd du lieu ve cac doanh nghiep co quan he lien ket tap trung toan quoc, lam co sd chi dao cac co quan thue r r r phoi hop trien khai chuong trinh chong chuyen gia tren toan quoc Xay dung va ap dung cd hieu qua phan mem hd trp kiem tra hd so khai e A A thien phan mem chuyen biet phuc vu cho phan tich rui ro kiem tra tai tru r so cua ngudi nop thue yr a r a Thanh lap dau moi tap hop du lieu day du ve cac doanh nghiep thuoc doi e r r tupng bo kinh doanh pham vi toan quoc, cd thdng bao bo tron kem theo de tien viec tra cuu va lam co sd cho xu ly cac doanh nghiep giao dich mua ban hang hoa vdi cac doi tupng Nhap danh ba doanh nghiep dinh ky hamg nam de cap nhat bo sung 97 thong tinve ngubi nop thue da co nhung thay doi nham dam bao thong tin > r chinh xac ve ngubi nop thue phuc vu cho phan tich thong tin danh gia rui ro - Kien nghi khac: Tong cue thue phoi hop cung Truong nghiep vu thue, cac co sb dao tao de thuong xuyen to chuc dao tao chuyen sau ve ky nang, nghiep vu dieu tra, ky nang tham gia to tung, dao tao kinh nghiem kiem tra chong chuyen gia va kinh doanh thuong mai dien tu Tong cue thue can chu tri phoi hop vbi cac coc quan chuc nang thu thap thong tin tu cac to chuc quoc te, co quan thue cac nubc, tu cac to chuc khac de xay dung co sb du lieu chung ve gia, xay dung cac ty suat lqi nhuan binh quan nganh, linh vuc tren pham vi toan quoc lam co sb khai thac ap dung va xu ly cac doanh nghiep trubng hop an dinh va chuyen gia 98 KET LUAN T1 • ' ' ~ A Nham muc tieu gop phan lam ro hon co so ly luan va thuc tien ve hoan »* r a r r r thien co che kiem tra thue doi voi doanh nghiep, cai tien va hoan thien co che r r r kiem tra phu hop voi tinh hinh dat nude qua trinh hoi nhap quoc te, phat /■ r r trien kinh te thi trudng theo dinh hudng xa hoi chu nghia Ap dung co che kiem tra thue thong nhat vdi phuong thuc doi mdi de nang cao nang luc, hieu qua hoat dong kiem tra thue dap ung yeu cau cua nhiem vu chinh tri r r a cang cao va phu hop vdi thong le quoc te Mat khac bao dam cong bang xa hoi va tao dong luc phat trien, viec xay dung va hoan thien co che kiem tra # r r r r a thue phu hop vdi su phat trien cua nen kinh te la mot tat yeu khach quan Co che kiem tra thue phu hop tao nen mot he thong phap luat ve thue theo y r r y r nguyen tac cong bang, thong nhat va ddng bo, bao dam mdi trudng thuan loi, khuyen khich phat trien san xuat, kinh doanh r a Vdi mong muon gop phan dua nhung luan cu de xay dung va hoan thien r r r a co che kiem tra thue doi vdi doanh nghiep, nham nang cao hieu qua cua cong tac r r r quan ly thu thue doi vdi doanh nghiep d Viet Nam, Luan van da khai quat cac van rw • A A r A r de ly luan va thuc tien ve co che kiem tra thue doi vdi doanh nghiep, thuc trang va nhung ket qua dat dupe qua khao sat thuc tien de de xuat hoan thien co che kiem tra thue doi vdi doanh nghiep qua trinh cai each he thong thue d Viet Nam Tren co sd nghien cuu ly thuyet va thuc tien nhu vay, luan van danh gia nhung r r r r r mat dupe va han che doi vdi co che kiem tra thue doi vdi doanh nghiep d nudc ta giai doan vira qua, tu de xuat nhung phuong hudng va giai phap, kien r r r a nghi doi mdi va hoan thien co che kiem tra thue doi vdi doanh nghiep gop phan thuc hien cong cong cuoc cai each va tang cudng quan ly thue, tung budc r r nang cao y thuc tuan thu cua ngudi nop thue viec chap hanh dung quy dinh phap luat cua nha nudc Tuy nhien, co che kiem tra thue chi la mot nhung co che quan ly 99 tai chinh cua Nha nude, vi vay, de day nhanh toe tang trudng kinh te, dat r \ \ duoc budc chuyen bien quan ve nang cao hieu qua va tinh ben vung cua > su phat trien, sdm dua nude ta khdi tinh trang kem phat trien, can phai cd r r \ r f sur ket hop dong bo giua co che chinh sach quan ly thue vdi cac co che chinh sach kinh te - tai chinh va cac chinh sach xa hoi khac Tren co sd ket hop do, luan van hy vong se dong gop mot phan vao viec r thuc hien tot hon nua cac chu truong ldn cua Dang va Nha nude linh > r vuc quan ly nguon thu thue vao NSNN nen luan van kho tranh khdi nhung khiem khuyet, rat mong cac thay co giao A 9 < dong gop y kien de luan van duoc hoan thien hon va cd the dong gop tot hon vao linh vuc nghien cuu nay./ 100 DANH MUC • TAI LIEU • THAM KHAO Hai Anh (2001) "Tang cudng quan ly Nha nude ve thue - yeu cau cap bach hien nay", Tap chi thue Nha nude, so 8/2001 Trong Bao (2002) "Hieu qua hoat dong hanh thu nhin tie goc thdng tin kinh te", Thdi bao Tai chinh Viet nam, so 5(746) 11/1/2002 Nguyen Thi Bat - Vu Duy Hao (2002), Giao trinh quan ly thue, NXB Thdng ke Bo Tai chinh (2003), Thdng tu so 127/2003/TT-BTC 22/12/2003 cua Bo Tai Chinh hudng dan thuc hien Quyet dinh 197/2003/QD-TTg 23/9/2003 cua Thu tudng Chinh phu ve viec ban hanh ca che quan ly thue tukhai, tunop Bo Tai chinh - Tong cue Thue (2001), Thue Viet nam qua cac thdi ky lich r r su (tap I, tap II), Nha xuat ban chinh tri quoc gia, Ha Noi Bo Tai chinh (2007), Quyet dinh cua Bo Tai chinh sd 49/2007/QD-BTC y y 15 thdng nam 2007 ve viec quy dinh chuc nang, nhiem vu, quyen r r r han va ca cau to chuc cua Cue Thue true thuoc Tong cue Thue Bo Tai chinh (2007), Quyet dinh cua Bo Tdi chinh sd 49/2007/QD-BTC y y 15 thdng nam 2007 ve viec quy dinh chuc nang, nhiem vu, quyen r r r han va ca cau to chuc cua Cue Thue true thuoc Tong cue Thue Bo Tai chinh (2003), Thdng tu sd 127/2003/TT-BTC 22/12/2003 cua Bo Tdi Chinh hudng dan thuc hien Quyet dinh 197/2003/QD-TTg 23/9/2003 cua Thu tudng Chinh phu ve viec ban hanh ca che quan ly thue tukhai, tunop Bo Tai Chinh (2011), Ke hoach cai each he thdng thue giai doan 2011- 2015(Ban hanh kem theo quyet dinh sd 2162/QD-BTC 08/09/2011) cua Bo trudng BTC 101 Bg 10 Tai Chinh (2011), De an cai each the che thue giai doan 2011- 2020(2taw hanh kem theo quyet dinh so 2162/QB-BTC 08/09/2011) cua Bo trudng BTC 11.Bo Tai Chinh (2011), De an ddi mdi va tang cudng nang luc cong tac quan ly dang ky thue, khai thue, nop thue, hoan thue, che ke toan thue giai doan 2011-2020/Baw hanh kem theo quyet dinh sd 2162/QD-BTC 08/09/2011) cua Bo trudng BTC 12 Bo Tai Chinh(2011), Chien luge cai each he thong thue giai doan 2011-2020 13 Mai Van Buu, Phan Kim Chien (2001), Quan ly Nha nude ve kinh te r (Giao trinh sau dai hoc), Nha xuat ban Khoa hoc va Ky thuat, Ha Noi 14 Chinh phu (2003), Quydt dinh 197/2003/QD-TTg 23/9/2003 cua Thu tudng Chinh phu ve viec ban hanh cor che quan ly thue tu khai, tu nop r r r 15 Chi cue Thue quan Hoang Mai, Bao cao tong ket nam cong tac thue tu r nam 2004 den thang nam 2013 16 Nguyen Thi Lien, Nguyen Van Hieu (2008), Giao trinh nghiep vu thue, Hoc vien Tai Chinh 17 Vu Thi Mai (2003) "Md hinh to chuc cor quan thue tren the gicri", Tap chi Thue Nha nude so thang 3/2003 18 Do Due Minh, Nguyen Viet Cudng (Dong chu bien), Giao trinh Ly thuyet thue, NXB Tai chinh, 2005 19 Nghi dinh so 85/2007/ND-CP 25/05/2007 cua Chinh Phu quy dinh 20 Nguyen Duy Gia (1997), Nang cao quyen luc-nang luc-hieu luc quan ly Nha nude nang cao hieu luc phap luat, Hoc vien Hanh chinh quoc gia, Nha xuat ban lao dong, Ha Noi 21 Nguyen Minh Ngoc (2002) "Dich vu hoa ddi tuomg nop thue - xu hudng cai each cong tac quan ly thue", Thdi bao Tai chinh Viet nam, so 143 (884) 29/11/2002 102 r ' 22 Quach Dure Phap “Tien trinh cai each he thong chinh sach thue d Viet Nam ”, tap chi thue nha nunc so, so 4/2002 23 Quoc hoi nuoc Cong hoa xa hoi chu nghia Viet Nam (2006), Luat Quan ly Thue so 78/2006/QH11 29 thang 11 nam 2006 24 Qudc hoi nuoc Cong hoa xa hoi chu nghia Viet Nam (2003), Luat thud thu nhap doanh nghiep sd 09/2003/QH11 17/6/2003 la cac Nghi dinh cua Chinh phu quy dinh chi tiet thi hanh Luat thue thu nhap doanh nghiep 25 Nguyen Xuan Son (2007) “Hoan thien chinh sach thue thu nhap d Viet r r r r Nam phu hop vdi qua trinh hoi nhap kinh te quoc te ” Luan an tien si kinh te, Hoc Vien Tai chinh, Ha Noi 26 T6ng cue Thue (2008), Quydt dinh so 528/QD-TCT 29/05/2008 vd viec hudng dan ban hanh Quy trinh kiem tra thue 27 Tong cue Thue (2010), Quyet dinh so 503/QD-TCT 29/3/2010 quy dinh chuc nang, nhiem vu, quyen han va co cau to chuc cua Chi cue Thue true thuoc r Cue thue 28 T6ng cue Thue (2010), Quydt dinh so 504/QD-TCT 29/3/2010 vd viec quy dinh chuc nang, nhiem vu cua cac Doi thuoc Chi cue Thue 't r 29 Tdng cue Thue (2009), Phan tich va danh gid rui ro hoat dong tra thue, Ha Noi 30 Nguyen Huu Tai (2002), Giao trinh Ly thuyet Tai chinh - Tien te, NXB Thong ke 31 Do Hoang Toan, Mai Van Buu (2005), Giao trinh Quan ly nha nudc ve kinh te, NXB Lao dong - Xa hoi r > r 32 Tong cue Thue(2001), Luat ve quan ly thu thue cua nudc Cong hda Nhan dan Trung Hoa (ban dich), tai lieu tham khao kem theo cong van so 4452 TCT/TCCB 05/11/2001 cua Tong cue Thue 33 Nguyen Huu Tai (Chu bien), Giao trinh ly thuyet tai chinh - tien te, NXB Thong ke, 2002