Hoàn thiện cơ chế quản lý thu thuế đối với doanh nghiệp ( qua khảo sát thực tế tại chi cục thuế quận cầu giấy thành phố hà nội)

BO• GIAO DUC VA DAO • TRUONG BAI HOC KINH TE I )C DAN DANiQC KTQD TTT^pNGTINTHirviEf PHONff LUAN AN • Tlr LiF NGUYEN MANH CU”CXNG HOAN THIEN CO CHE QUAN LY THU THUE DOI VOl DOANH NGHIEP (QUA KHAO SAT THUG TE TAI CHI CUC THUE QUAN CAU GIAY - THANH PHO HA NOI) CHUYEN NGANH: KINH TE CHINH TRI LUAN VAN THAC SY KINH TE • • Ngu ffi hud'ng dan khoa hoc: PGS.TS DANG VAN THANG HA NOI, NAM 2013 LOI CAM DOAN Toi xin cam doan day la cong trinh nghien ciru cua rieng toi, cac so lieu duoc su dung luan van la trung thuc Nhirng ket luan cua luan van chira timg dugc cong bo bat ky cong trinh nao khac Tac gia luan van Nguyen Manh Cirong — — * -—- 't' ’ -t *■ vv/ ^vi 11V7A AA HUI CHI NGH1A VIET NAM -1 XAVZ ONG DAI HOC KINH TE QU6C DAN Doc lap - Tur - Hanh phuc BIEN BAN HOI VAN THAC SI • DONG CHAM LUAN • • leo quyet dinh so 3223/QD-DHKTQD 19/11/2013 cua Hieu trucmg trucmg Dai hoc rQD, Hoi dong cham Luan van Thac si da to chuc chain Luan van cho hoc vien: Nguyen Manh Cucrng :n de tai : -'Hoan thien cor che qudn ly thu thue doi vb'i doanh nghiep (qua khao sat thyc te : chi cue thue Cau Gidy, Ha Noi” Khoa hoc: 20 luyen nganh : Kinh te chinh tri io hoi: 10 hOO, 30/11/2013 tai Truong Dai hoc KTQD c vien hoi dong co mat tai phien hop gom: o ten, hoc ham hoc vi Chur ky Ho ten, hoc ham hoc vi ITS Td Due Hanh TK: TS Mai Lan Huv’ng ► Dd Kim Hoa UV: TS Tao Thi Hoang Anh ChtrKy > Doan Xuan Thuy i bieu toi dir i dien co so dao tao; Th.si Le Tlii Bich Ngoc io vien huong dan; PGS TS Dang Van Thang i dung chinh cua phien bao ve Hoc vien da trinh bay truoc 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 loi cac cau hoi hop danh gia chat luong cua luan van, Hoi dong quyet nghi: Luan van cua hoc vien Nguyen Manh Ciroug da dap ung day du cac yeu cau ve noi dung va hinh thue cua mot luan van Thac si Hoi dong nhit tri danh gia luan van nhu sau : (Cd phieu cham kem theo kem theo) z nil phan So vien Tong diem Trung binh Trong so Diem qui doi v -T - dung LV -I- T "T !> (.)W 0.7 tv 21 Xo bay 0.3 d0 f/O AJO AdO 40 Diem thud'ng cong trinh nghien cu u khoa hoc (khong virat qua 0.5 diem) Diem ket luan cua Hoi dong (lay diem le den chic so thqp phan): ng diem moi noi dung luan van (Neu diem noi dung (*) > 9,0phan bat buocphai cd) Hoi dong kinh de nghi Hieu trubng trucmg Dai hoc KTQD xet duyet va cap bang thac si cho hoc vien Cac vien HD bieu quyet cong khai, nhat tri thong qua : w Hoi dong cham luan van thac si ket thue vao hoi A J gioC3 phut, / // / 20 Zj Thu’ ky Hoi dong Chu tich Hoi dong l/ff ,, „ Diem cuoi cimg cua L V khdng dirtyc virrf qua 10 diem Neu diem nqi dung LVIren 9.0 diem, nha trud'ng se to chuc thdm dinh ' < YEU CAU CUA HOI ©ONG CHAM LUAN VAN THAC SI VE diem can sua chua bo sung trade nop luan van chinli thuc cho Vien dao tao SDH ; S^ - i ' _ La^ :t£ < < Chu tich Hoi dong Cam ket cua Hoc vien7 (Ky vd ghi rd ho ten) hoc vien co trick nhiem chink sua theo ySu c£u cua I-ifii 46ng ddi~ Van van Thong trudng hop khong chink ■ khdng dv:ov chug hhan k4" ~ua ban '■'= isn phii dong ban yen can chink ria • cuii Van -'an chink inc kn: npp chc ■■'ifn E'T ££-H CONG HOA XA HOI CHU NGHIA VIET NAM Doc lap - Tu - Hanh phuc Ha noi, 30 thang 11 nam 2013 NHAN XET LUAN VAN CAO HOC ' • • • Ten de tai: Hoc vien cab hoc: Giao vien huong dan Chuyen nganh : Nguoi nhan xet: Trach nhiem hoi dong Hoan thien co che quan ly thu thue doi voi doanh nghiep (qua khao sat thuc te tai chi cuc thue quan dau Gidythanh Ha Noi) Nguyen Manh Cuong PGS.TS Dang Van Thang Kinh te chinh tri TS Do Thi Kim Hoa- Dai hoc Kinh te Quoc dan Phan bien Sau doc luan van voi 114 trang, duoc ket can chuong Tac gia da sd dung 10 bang so lieu, bieu do, hinh ve cung nhu sd dung 40 dau tai lieu va nguon tai lieu, tu nhung chinh sach cua chinh phu den cac nghien cuu ve cac khia canh co lien quan den de tai nghien cdu Toi xin nhan xet nhung khia canh sau: I- TINH CAP THIET, Y NGHIA KHOA HOC VA THTJC TIEN CCA DE TAI Trong nen kinh te thi truong, thue doanh nghiep la mot nhung nguon thu co ban cua ngan sach Quan ly thue doi voi doanh nghiep la mot nhung noi dung duoc chinh phu cua moi quoc gia tren the gioi quan tam vi quan ly tot khong nhung dam bao nguOn thu ngan sach, trach that thu, dam bao sir cong bOng doi voi cac doanh nghiep ma gop phan nuoi duong nguon thu, thuc day phat trien kinh te Mot nhung yeu to gop phan bao dam quan ly thue doanh nghiep la co che quan ly thu thue doi voi cac doanh nghiep Vi le do, hoc vien chon de ta " Hoan thien co che quan ly thu thue doi voi doanh nghiep (qua khao sat thuc te tai Chi cuc thue quan Gau GiayThanh Ha Noi)" lam luan van thac sy la mOt hudng nghien cdu dung, co y nghia ly luan va thuc tifin Theo toi, de tai tren khong thing lap voi cac cong trinh da cong bo d va ngoai nuoc ma toi duoc bict va phu hop voi ma so chuyen nganh H- DONH HOP CUA LUAN VAN 2.1- Chuong : Tac gia da cong luan giai va khai quat cac co sd ly luan cung nhu kinh nghiem thuc tien ve co che quan ly thu thue doi voi doanh nghiep Cu the la: - Da nghien cdu va tong hop duoc cac khai niem : thue, quan ly thu thue, quan ly thu thue doi voi doanh nghiep va co che quan ly thu thue doi voi doanh nghiep Theo tac gia : "Quan ly thu thue la mot bo phan cua quan ly Nha nuoc (QLNN) ve thue QLNN ve thue noi chung la hoat dong nham dam bao su thuc thi nghiem chinh phap luat ve thue thong qua su tu giac cua chinh doi tuong nop thue va su ho tro cua co quan thue va cac co quan Nha nuoc co lien quan" ; "Quan ly thu thue doi vdi doanh nghiep la hoat dong quan ly cua Nha nude ma co quan thue la dai dien d£ to chuc hudng dan, dieu hanh, giam sat viec thuc thi phap luat ve thue doi vdi cac doanh nghiep nham dong vien nguon thu vao NSNN” ; ”co che quan ly thu thue la •> r r r r tong the cac yeu to cd quan he huu co, tac dong vao he thong thue theo nhung muc tieu dat nhung thdi ky nhat dinh Tren co sd chu the quan ly to chuc * r r a a r quan ly thu thue doi vdi cac doanh nghiep” Toi dong tinh vdi tac gia ve cac tiep can quan niemnay - Luan van da neu va phan tich dupe cac yeu to cau va nhan to anh hudng den cor che quan ly thu thue doi vdi doanh nghiep Day la khung ly thuyet tot cho khao sat thue trang van de nghien cuu Toi dong tinh va chia se vdi tac gia ve quan diem lua chon r r r r r r r yeu to cau cor che quan ly thu thue doi vdi doanh nghiep : He thong phap luat, chinh sach ve quan ly thu thue doi vdi doanh nghiep; Bo may to chuc quan ly thu thue doi vdi doanh nghiep; Quy trinh quan ly thu thue doi vdi doanh nghiep; Hoat dong tra, kiem tra thue doi vdi doanh nghiep Nam nhan to tac gia de cap la phu hop : Muc hoan chinh co sd phap ly cho cor che quan ly thu thue; Trinh nang luc dieu hanh phoi hop cua bo may quan ly thu thue; Trinh nghiep vu, pham chat dao due nghe nghiep cua can bo thue; Qua trinh md cua hoi nhap quoc te - Ve kinh nghiem cua mot so quoc gia tac gia da lua chon nghien cuu la phu hop vi la cac quoc gia cd nhieu cong linh vuc va co dieu kien tuong dong vdi Viet Nam Bon bai hoc dupe due nit la huu ich qua trinh hoan thien cor che quan ly thu thue doi vdi doanh nghiep d Viet Nam 2.3 Chuorng : Tac gia da cd nhieu cong khao sat thuc tien va nit ducrc cac nguyen nhan cua nhung han che ve co che quan ly thu thue doanh nghiep tren dia ban quan Cau Giay - Thuc trang cor che quan ly thu thue doi vdi doanh nghiep duorc tac gia khao sat tren noi dung theo each tiep can yeu to cau co che quan ly d chuorng l noi dung phan tich cua chuorng cua tac gia duorc khai thac tren khung kho ly thuyet dupe de cap chuong l, the hien tinh logic khoa hoc cua nghien cuu So lieu, tu lieu kha cap nhan va phong phu, dupe su dung minh hoa phu hpp cho cac nhan dinh cua tac gia Trong phan tich tac gia da the hien kha nang van dung ly thuyet phu hop vdi doi tupng phan tich va cd nhung nhan dinh kha sac net chung to sir am hieu sau sac doi tupng nghien cuu - Tac gia da tdng ket cong, han die va 10 nguyen nhan cua han che ve cor che quan ly thu thue doi vdi doanh nghiep thdi gian quan cua quan Cau Giay Nhung danh gia tren la phu hpp vdi tinh hinh thuc tien dupe tac gia phan tich va la cor sd hiru ich cho de xudt cua tac gia d chuong sau 3.3 Chuong : Tac gia da de xuat dupe phuong hudng va giai phap hoan thien co che quan ly thu thue doi vdi doanh nghiep - Luan van da de xuat phuong hudng va nhom giai phap ve hoan thien co che quan ly thu thue doi vdi doanh nghiep Cac giai phap gom: nhom giai phap lien quan den nhung quy dinh ve doi tuong nop thue; Nhom giai phap lien quan den nhung quy dinh ve quan ly thue; nhom giai phap lien quan den phan bo nguon luc va xay dung nhan luc nganh phu, bo Tai chinh, tong cue thue, cue thue va chinh quyen dia phuong cung nhu cac co quan huu quan khac Cac de xuat tren co y nghia thue tien ve hoan thien cor che quan ly thu thue doi voi doanh nghiep m- MOT SO DIEM CAN TRAO DOI THEM VOI TAC GIA - Muc luc can sua lai: muc 2.2.3.5 (thue hien kiem tra, giam sat chong that thu thue) nen sua la 2.2.4 Sua muc 2.2.3.5 (thue hien kiem tra, giam sat chong that thu thue) 2.2.4 ' - Chu y sua lai phan phu luc bang bieu cho dung quy dinh, chua danh trang cua plrin tom ' r tat luan van Bo doan van cuoi cimg cua tom tat, vi khong phu hop voi quy dinh - Chuang qua dai, 51 trang, so voi 24 trang chuong va 32 trang cua chuong - Muc 1.2.1 (cac yeu to cau co che quan ly thu thue doi voi doanh nghiep) va muc 1.2.2 (nhung nhan to anh hubng den co che quan ly thu thue doi voi doanh nghiep), tac gia da dura vao phan rich ca thue trang co che quan ly thu thue., ma le nen danh cho chuong khao sat - Cac muc 3.1 (quan diem va phuong hudng cai each nganh thue giai doan 2010-2020) nen doi lai la (quan diem va phuong hudng hoan thien co che quan ly thu thue doi voi doanh nghiep giai doan 2010-2020) - Muc 3.1.3.2 (phuong hudng hoan thien cong tac quan ly thu thue doi voi doanh nghiep) nen doi la (phuong hudng hoan thien co che quan ly thu thue doi voi doanh nghiep) IV- KET LUAN Luan van la mot cong trinh nghien cuu nghiem tuc va kha chat lucrng Tac gia the hien su am hieu ve linh vuc chuyen mdn Luan van cd ket cau tuong doi hop ly, phuong phap nghien cun kha thich hop, trinh bay ro rang Luan van dap ung day du cac yeu cdu cua mot luan van thac sy kinh te, tac gia xung dang duqc nhan hoc vi thac sy kinh te chuyen nganh kinh td chinh tri Nguoi nhan xet NHAN • XET LUAN • VAN THAC • SY KINH TE “Hoan thien cor che quan ly thu thue doi vai doanh nghiep (Qua khao sat thurc te tai Chi cue thue Quan Cdu Giay - Thanh Ha Noi)” Cua hoc vien: Nguyen Manh Cudng Ngudi nhan xet: PGS.TS Doan Xuan Thuy, Vien Kinh te, Hoc vien Chinh tri - Hanh chinh quoc gia Ho Chi Minh Sau doc toan van ban luan van toi co nhan xet nhu sau: Ve tinh cip thiet cua de tai: Thue luon la nguon thu chu yeu cua ngan sach nha nude, dong thdi la cong cu huu hieu de nha nude dieu tiet san xuat kinh doanh Trong nen kinh te thi truong, chu the dong thue chu yeu la cac doanh nghiep Trong nhung nam qua cac doanh nghiep d Ha noi noi chung va tren dia phan quan vao dong gop cho ngan sach nha nude Cd nhieu nguyen nhan cua nhung tuu ve thu thue, ben canh y thuc chap hanh phap luat cua cac chu the nop thue, co che chinh sach ve quan ly thue cung khong ngimg hoan thien theo hudng tao thuan lqi cho doanh nghiep Tuy nhien, thuc te cho thay van khong it vudng mac co che quan ly thu thue can duoc nghien cuu de tiep tuc hoan r A A A > thien nham Vi vay van de ma hoc vien lua chon lam de tai luan van thac sy la can thiet, cd y nghia thuc tien ldn doi voi nang cao hieu qua cong tac thu thue doi voi doanh nghiep noi chung va cac doanh nghiep tren dia ban quan Cau Giay noi r a B rieng Ten de tai phu hop voi chuyen nganh kinh te chinh tri r r r r y r Nhung ket qua chu yeu cua luan van: Luan van cd ket cau truyen thong gom chuong, di tir khai quat nhung van de ly luan va kinh nghiem thuc tien den a r r phan tich thuc trang va de xuat phuong hudng giai phap hoan thien co che quan ly thu thue doi voi cac doanh nghiep Ket cau nhu vay la hop ly Nhung phuong phap dupe su dung luan van la phu hop voi doi tuong nghien cuu, cho phep lam ro duoc nhung noi dung chinh cua luan van Nhung dong gop cua luan van bao gom: Thu nhat, da khai quat duoc nhung van de ly luan co ban ve thue va co che quan ly thu thue doi voi cac doanh nghiep, da trinh bay duoc khai niem quan ly thu thue, tinh dac thu va yeu cau quan ly thu thue doi voi doanh nghiep, da phan tich ro cac yeu to cau co che quan ly thu thue doi voi doanh nghiep va cac nhan to anh hudng den co che quan ly thu thue doi vdi doanh nghiep, dong thdi da nghien cuu kinh nghiem hoan thien cor che quan ly thu thue doi vdi doanh nghiep cua mot so quoc gia va rut nhung bai hoc cho Viet Nam co the tham khao van dung Nhin chung ket qua nghien cuu chuong cho thay tac gia da xay dung duqc khung kho ly thuyet can thiet cho phan tich thue tien d chuong Thu hai, da khai quat cac dieu kien tu nhien, kinh te xa hoi cua dia ban quan Cau Giay anh hudng den quan ly thu thue doi vdi doanh nghiep Trinh bay khai quat ve bo may to chuc quan ly thu thue doi vdi doanh nghiep cua Chi cue thue Quan Cau Giay Dung luong chu yeu cua chuong duqc tap trung cho phan tich ve quy trinh thue hien quan ly thu thue doi vdi doanh nghiep tren dia ban quan Cau Giay, Ha Noi, tir da due rut duqc nhung tiru cong tac quan ly thu thue doi vdi doanh nghiep tren dia ban, dong thdi chi duoc nhung mat han che va dac biet la nguyen nhan dan den cac han che cua chinh sach va cong tac quan ly thu thue tir cac doanh Nhung trinh bay chuong the hien su am hi£u toan dien va sau sac ve co che quan ly thue va tinh hinh quan ly thu thue doi vdi cac doanh nghiep tren dia ban quan Cau Giay, dong thdi cho thay tac gia luan van da co co gang ldn viec ap dung khung ly luan vao phan tich thue tien Thu ba, tren co sd nghien cuu thue tien d chuong cimg vdi muc tieu phat thue giai doan 2010-2020, luan van da trinh bay duqc quan diem dinh hudng cimg nhom giai phap hoan thien co che quan ly thu thue doi vdi doanh nghiep r nham lam tang thu ngan sach Nha nude tir thue Nhung giai phap la can thiet va a a e a co tinh kha thi Thu tu, luan van co van phong ro rang, trinh bay mach lac Han che cua luan van: nen xem lai noi dung ve bo may quan ly thu thue Do la nhan to anh hudng toi viec thue hien co che quan ly thu thue chu khong phai yeu to cau cua co che Kinh nghiem thue tien nen tham khao ve tinh hinh thue hien co che quan ly thu thue doi vdi cac doanh nghiep cua cac dia ban tuong dong se phu hop hom Dung luong luan van qua dai Ket luan chung: Luan van la cong trinh khoa hoc cong phu cua tac gia Nhung ket qua dat duqc luan van cho thay tac gia luan van am hieu doi tuong nghien cuu, biet lira chon phuong phap nghien cuu phu hop Luan van dap ung cac yeu cau cua luan van thac si kinh te chuyen nganh kinh te chinh tri Toi dong y de tac gia duoc bao ve luan van cua minh truoc hoi dong cham luan van thaqsi chuyen nganh kinh te chinh tri cua Truong Tac gia xung dang duoc nhan hoc vi thac sy kinh te Ha Noi, 27 thang 11 nam 2013 ri' N S' Ngwcri nhan xet Doan Xuan Thuy 'paip-Kdi: Dong chi hay cho biet vuong mac Ion nhat co che quan ly tKti mue doi voi doanh nghiep tren dia ban quan Cau Giay hien la gi, giai phap khac phuc? 103 kien quyet day lui tien tdi lam sach dia ban, khong ton tai doanh nghiep lap chi de mua ban hoa don 3.2.2 Nhom giaiphap lien quan den nhung quy dinh ve quan ly thue 3.2.2.I Tdng cudng hoat dong tuyen truyen ho tra ngudi nop thue » - Ve cong tac tuyen truyen: + Thuc hien tot cong tac tuyen truyen phap luat ve thue, ho trg giai dap cac vudng mac ve chinh sach, thu tuc hanh chinh ve thue tao dieu kien cho ngudi nop thue nam chac phap luat ve thue tao dieu kien ke khai va nop thue dung, du, kip thdi theo quy dinh cua phap luat Tiep tuc tuyen truyen, bien noi dung cua Chien luge phat trien nganh thue giai doan 2011 - 2015, nghi dinh 51/2010/ND-CP ve hoa dun, Luat thue su dung dat phi nong nghiep, Luat thue bao ve mdi trudng, uu tien tap trung cong tac ddi vdi cac doanh nghiep mdi lap + Day manh tuyen truyen qua he thong phat dia phuung Chu tuyen truyen ve chinh sach thue mdi sura ddi bd sung - Ve cong tac ho tra + Nang cao chat lugng giai dap chinh sach thue qua dien thoai, tri he thong dien thoai dudng day nong Giai dap kip thdi, tra ldi dung thdi gian quy dinh nhung r r \ vudng mac cua ngudi nop thue bang van ban + Td chuc ddi thoai vdi doanh nghiep theo dinh ky de nam bat, thao gu kip thdi nhung kho khan, vudng mac cua doanh nghiep, tao thuan lgi cho doanh nghiep thuc hien nghia vu thue - Ve dich vu cung cap thdng tin, ho tra tu- van thue Ve hoat dong ho trg tu van thue can md rong cac hoat dong dich vu ho trg de cac doanh nghiep cd the nam dugc day du va chinh xac nhirng quy che ve thue, vay dich vu tu van thue phat trien dieu kien nen kinh te thi trudng hien dang trd mot yeu cau buc thiet doi hoi phai cd mot giai phap dong bo tren cac mat: the che hoa 104 bang van ban cac dich vu tu van noi chung va tu van thue noi rieng Khuyen khich va co co che uu dai phat trien cac to chuc va ca nhan thuc hien nghiep vu dai ly va tu van thue Ho trg dao tao, nang cao nang luc cua cac chuyen gia, can bo lam cong tac tu van thue Cai thien cac dieu kien tiep can thong tin cho cac to chuc, cac nha tu van Day manh hoi nhap linh vuc tu van bang viec tao dieu kien cho cac to chuc tu van nudc thue chuyen gia nudc ngoai vao lam viec Tang cudng cho cac doanh nghiep su dting tu van thue hoat dong cua minh nhu la mot bien phap minh bach hoa tinh hinh tai chinh doanh nghiep va chap hanh tot nghia vu thue vdi Nha nudc Tang cudng dich vu tu van de ho chu dong tinh toan nghia vu nop thue, tranh nhung vi pham dan den bi xu phat, ddng thdi nam dugc su kiem tra, xem xet cua cor quan quan ly Viec nam day du va chinh xac nhung quy dinh ve thue giup cho co sd kinh te ngoai qudc doanh biet dugc nhung uu dai ve thue ma minh dugc hudng, kiem tra lai viec tinh thue cua cor quan thue 3.2.2.2 Ddi mai cac noi dung quy trinh quan ly ke khai va tinh thue Theo danh gia thi d Viet Nam, chi phi thdi gian cua cac doanh nghiep cho chap a r r ' hanh phap luat ve thue noi chung, cho viec ke khai tinh thue noi rieng la cao so vdi the gidi Bdi vay, trudc het cor quan thue cac cap phai ddi mdi cac noi dung quy trinh quan ly ke khai tinh thue, cai tien cac thu tuc ke khai; tang cudng cong tac hd trg, tu van cho ddi tugng nop thue; nit ngan thdi gian xu ly td khai thue Ve thu tuc ke khai, tang cudng trg giup doanh nghiep tir khau ke khai tinh thue den chuyen hd so khai thue den nori nhan va thu tuc tiep nhan Da dang hoa cac hinh thuc ke khai tinh thue, xu hudng co ban la ke khai thue dien tu qua internet la phuong thuc tien lgi nhat Theo chu truong hien dai hoa thu tuc thue, tren ca nudc dang thuc hien van dong va phan dau dat muc 100% cac doanh nghiep ke khai thue dien tu qua internet Ve hd trg va tu van, cor quan thue can cd mot doi ngu chuyen sau, chuyen nghiep \ r r r r a ve tu van thue cho doanh nghiep, nam chac nghiep vu chinh sach va thao ve ky nang ky thuat, san sang lam mau, lam thu can thiet, dia diem tai cor quan thue hoac den tru sd doanh nghiep, ddng thdi cd pham chat nghe nghiep, tinh than phuc vu cao 105 mien phi, “coi doanh nghiep la ban dong hanh” la “ khach hang” sin sang cham soc phuc vu Ve xir ly to khai, bo tri tiep nhan kip thoi, khong un tac, khong de doanh nghiep phai cho (trong trucmg hop doanh nghiep den nop true tiep) Sau tiep nhan, kiem tra xu ly ngay, nao hoan ket thue de phat hien nhung sai sot va thong bao sum cho doanh nghiep chinh sua 3.2.2.3 Hoan thien quan ly thu - nop thue, quan ly no va cie&ng che thue Day la khau cong viec mang tinh ky thuat cu the, co so lugng Ion va chiem nhieu thoi gian doi vdi co quan thue, co lien quan true tiep den doanh nghiep viec doi chieu cdng ng, vi vay dugc coi la khau trung tarn cua hoat dong quan ly thu thue va can dugc quan tarn hoan thien bao gdm: cai tien quy trinh va each thue thong bao sd thue, doi mdi ke toan thue, tang cudng quan ly ng, thue hien cac bien phap cudng che thue x r r r r Ve thong bao so thue: hien thue hien co che tu khai, tu nop, viec nop thue thuong phat sinh dong thdi vdi viec ke khai va tinh thue cho nen it phat sinh va khong nhat thiet phai phat hanh thong bao nop thue ddi vdi sd thue thdi han nop theo luat dinh Thong bao thue do dugc chuyen hinh thue thong bao ng thue (tuc sd thue da qua han nop), nhu vay thong bao nop thue phai bao dam chinh xac, rd rang va phat hanh vao thdi diem thich hgp r r r r r Ve ke toan thue: co the noi ke toan thue la khau tarn nhat cua toan bo cdng a tac quan ly thu thue, phan anh ket qua cua quan ly thue Ke toan thue vira phai tuan thu cac nguyen tac cua ke toan noi chung (quy dinh cua Luat Ke toan) vua mang net dac thu rieng, phuomg phap co ban nhat la theo ddi sd thue phat sinh phai nop, sd thue da nop va sd thue phai nop theo cdng thue chung la : Sd thue phai nop = Sd thue phai nop - Sd thue da nop Cho den nay, ke toan thue van theo phuomg phap ghi dom tren sd ma khong su dung phuomg phap tai khoan, do han che mot doanh nghiep phat sinh nhieu khoan tang giam theo ddi khong kip thdi kho phan anh, dan den sd lieu sai lech 106 De hoan thien ke toan thue, giai phap dat la phai ap dung phuomg phap tai khoan ke toan - ghi so kep Tai khoan su dung chinh a day la tai khoan Phai thu thue, co the mor cap hai theo loai doi tuong va moi loai chi tiet ddn tung doanh nghiep, td chuc ca nhan nop thue Chang han, ben ng ghi so thue phat sinh phai nop, ben co ghi so thue da nop, du ng hoac co, neu du ng la doanh nghiep ng thue, neu du co tuc doanh nghiep nop thira thue * r r r Ve quan ly thu nff va cir&ng che thue: day la mot khau cong viec quan Tu Luat Quan ly thue co hieu luc, dieu kien kinh te thi truong, viec ng thue la kho tranh khoi De thu ng hieu qua, can phan tich va phan loai ng ket hgp vdi phan tich tai chinh doanh nghiep; xac dinh nguyen nhan, tinh trang ng cua doanh nghiep de tir co ke hoach, bien phap thu ng phu hgp Ddi vdi cong tac quan ly ng thue can td chuc theo doi, giam sat chat che thudng xuyen su bien dong cua cac khoan ng Thuc hien nghiem tuc viec phat cham nop, td r \ r chuc trien khai cac bien phap cudng che thu hoi ng dong ngudi nop thue chay i Thuc hien cac thu tuc can thiet de xoa ng, gia han ng theo quy dinh cua Luat Quan ly thue va tap trung giai quyet dut diem cac khoan ng ggi la “chd xir ly” d cac doanh nghiep Chap hanh nghiem che dd bao cao tinh hinh, dien bien ng thue hang thang theo quy dinh cua nganh Cac phong chuc nang can kiem tra thudng xuyen td khai thue cua cac doanh nghiep Kip thdi ddi chieu, xac dinh ke khai bat hgp ly de don doc dieu chinh, bd sung va kiem tra tai co sd, don doc cac doanh nghiep kip thdi nop sd thue phat sinh hang thang, yeu cau cac doanh nghiep nop cac khoan ng dgng vao Ngan sach Nha nude Mot sd giai phap cu the dugc de xuat nhu sau: - Thuc hien dung quy trinh quan ly ng, phan loai theo ba tieu thuc: ddi tugng ng, loai thue ng, sd tien ng de cd bien phap cu the doi vdi tung doi tugng - Giao ke hoach thu ng va xu ly dieu chinh cac khoan ng ao den tung cong chuc quan ly ng, xay dung ke hoach va thuc hien gan lien cong tac bao cao, don doc, kiem tra va danh gia muc hoan nhiem vu theo chi tieu hoan 107 - Cap nhat thuong xuyen cac doanh nghiep co so thue no dong Ion, doanh nghiep co cac khoan no het thoi gian gia han nop thue ma doanh nghiep chua nop de co bien phap don doc, xu ly kip thoi •' - Tang cudng ap dung cac bien phap cudng che no thue, dac biet giam sat chat che cong tac giam sat ho so khai thue hang thang, viec toan mua, ban hang hoa thong qua he thong tai khoan tai cac Ngan hang de tu co cac bien phap phoi hop cuong che no thue thong bien phap trich tu tai khoan tien gui Ngan hang - Tranh thu su chi dao cua Lanh dao cap tren va chinh quyen cac nganh lien quan de cac bien phap cu the quan ly no va cuong che no thue phu hop tung doi tuong va khoan no 3.2.2.4 Ddi mdi hoat dong kiem tra, tra thue ddi vdi doanh nghiep Vdi so lupng doanh nghiep tang nhanh, co quan thue khdng the tra, kiem tra tat ca doanh nghiep, vi the phai gidi han pham vi Pham vi bao gom nhung doanh nghiep cd muc rui ro ve thue cao tuc la co nhung bieu hien an lau, tron lau thue a a r r nham khdng gay phien ha, can trd cong viec kinh doanh cua doi tuong nop thue, khdng lam ton kem khdng can thiet cho co quan thue Theo cac mo hinh sau: - Chuyen ddi tu viec tra theo dien rong sang tra theo he thong tieu thuc lua chon, di vao chieu sau theo muc vi pham - Chuyen hoat dong tra, kiem tra chu yeu tien hanh tai co sd kinh doanh sang tra, kiem tra chu yeu tien hanh tai co quan thue - Chuyen tir tra, kiem tra toan dien sang tra, kiem tra theo chuyen de va noi dung vi pham Chang han, lap cac td tra, kiem tra theo chuyen de: ke khai thue cua cac chi nhanh/don vi kinh doanh phu thuoc, ngan chan sir dung hoa don bat hop phap, kinh doanh dich vu khach san/an uong, thue TNCN ddi vdi hoat dong kinh doanh co sd tang va phat trien nha De lap duoc ke hoach tra, kiem tra theo rui ro thi phai phan tich tir nhung thong tin ma doanh nghiep bao cao, cac thong tin thong thudng can quan tarn nhu: sd lieu tang giam dot bien giua cac ky tinh thue, sd lieu khdng phu hop vdi dieu kien thuc 108 te, so lieu mau thuan tir len ke hoach tra va tien hanh tra, kiem tra theo dung quy trinh Tang cuang cong tac tra theo ke hoach va nhung doanh nghiep co dau hieu vi ph'am, kiem tra quyet toan thue nhung doanh nghiep diem, doanh nghiep co nghi van ke khai thue , tap trung kiem tra nhung doanh nghiep ngoai quoc doanh, kien quyet xu ly cac doanh nghiep co vi pham, tray i, day dua nop va ng dong thue bang cac giai phap sau: Doi vdi kiem tra ho sa tai tru sd ca quan thue: + Day manh cong tac kiem tra, kiem soat viec ke khai thue, tap trung cho cong tac kiem tra, soat theo yeu to rui ro ho sa khai thue tai tru sd ca quan thue nhu: doanh nghiep diem, dac thu, doanh nghiep kinh doanh oto, xe gan may, doanh nghiep co doanh thu tang dot bien, kinh doanh rat nhieu mat hang, doanh nghiep ng dgng thue ldn, giao dich lien ket, chuyen gia, nham phat hien ngay, co bien phap chan chinh va xu ly kip thdi cac trudng hgp ke khai sai, khai khong dung, khong du, khong dung han so thue phai nop Qua kiem tra can biet them cac thong tin nhu Giam doc, dia chi kinh doanh va tinh hinh tuan thu phap luat cua dan vi + Ddi vdi nhung ho sa khai thue TNDN can kiem tra nhung dan vi thudng xuyen lo, ty le thu nhap chiu thue rat nhd so vdi doanh thu, sd thue phai nop tren ho so ke khai r r r > r quyet toan thue nam thap han ho sa khai thue tarn tinh quy, cac rui ro khac lien quan den yeu td chi phi vv - Kiem tra ho sa tai tru sd ngudi nop thue: ’ ' ’ ' + Tap trung can bo de tien hanh cong tac kiem tra, nang cao sd lugng dan vi dugc kiem tra va chat lugng mdi cuoc kiem tra + Bd sung cac ca nhan cd trinh do, nghiep vu de tang cudng cho bo phan kiem tra tai tru sd doanh nghiep chu khong chi cd cac can bo dang lam cong tac kiem tra, kiem tra noi bo, ke khai nhu hien Dong thdi giao chi tieu thi dua cho tung doan, tu cd cac hinh thuc kiem diem, khen thudng de thuc day tien kiem tra tai doanh nghiep 109 3.2.3 Nhom giai phap lien quan den nhung quy dinh ve phan bo nguon luc va xay dung nhan luc nganh thue 3.2.3.1 Cong tac to chuc quan ly va dao tao boi dudmg can bo - Cong tac to chuc quan ly can bo theo chuc nang tren tat ca cac linh vuc cua cong tac quan ly thue, ben canh xay dung co che phdi ket hop giua cac bo phan co quan Nho vay, trach nhiem thue hien cong viec duoc nang cao, tu nang luc giai quyet ho so cua can bo thue dune nang cao, hieu qua cong viec nho vay cung tien trien ro ret + Ve quan ly can bo: thue hien danh gia nang luc lam viec cua can bo mot each thuong xuyen qua phat hien nhung nguoi co nang luc de dua vao quy hoach can bo; thue hien bo nhiem, bo nhiem lai can bo giu cac chuc vu chu chot theo dung quy dinh ve cong tac can bo Cong tac dieu dong, luan chuyen, luan phien can bo dupe thue hien thuong xuyen nham bo tri cong tac mot each phu hop vdi chuc nang, nhiem vu cua tung Doi thue va phu hop vdi nang luc lam viec cua timg can bo Qua do, phat hien nhung nhan to tich cue, giup can bo nhanh chong trudng - Cdng tac dao tao, boi dudng can bo Ve cdng tac dao tao, boi dudng nganh thue can thuong xuyen to chuc tap huan, boi dudng nang cao kien thue cho cac can bo cdng chuc co quan Ben canh cung day manh cdng tac dao tao, boi dudng can bo, gui can bo di dao tao cac ky nang chuyen sau nhu: cdng tac kiem tra, ke khai, tuyen truyen ho tro Dong thdi, thuong xuyen tien hanh boi dudng, cap nhat, bo sung ve che chinh sach mdi cho can bo de dap ung vdi yeu cau cdng viec Cdng tac se tiep tuc dupe tri va day manh thdi gian tdi de nang luc chuyen mon cua can bo cdng chuc dupe nang cao, dap ung vdi yeu cau quan ly thue cang hien dai 3.2.3.2 Cai each thu tuc hanh chinh va hien dai hoa cdng tac quan ly thue - Ve the che: Tiep tuc thue hien tot quy trinh quan ly thue theo chuc nang nham 110 don gian cac thu tuc ve thue tao dieu kien thuan lai cho nguai nop thue - Ve thu tuc hanh chinh: Chu thuc hien de an 30 cua Chinh phu ve viec don gian hoa thu tuc hanh chinh tao dieu kien thuan lgi cho doanh nghiep: thuc hien theo dung quy trinh, noi dung, hinh thuc dam bao tinh hieu qua cao + Cai tidn, thuc hien dong bo, thong nhat quy trinh tiep nhan, giai quyet va tra ket qua giai quyet thu tuc hanh chinh va cung cap dich vu ve thue theo ca che “mot cua” dam bao phu hop vai Luat Quan ly thue va phu hop vdi cac quy trinh chuyen mon nghiep vu quan ly thue theo chuc nang + Nang cap he thong may tinh, phan mem ung dung cong tac tiep nhan cac thu tuc hanh chinh dam bao phu hop vdi nhung thay ddi cua chinh sach + Phan dinh ro rang hon trach nhiem cua bo phan tiep nhan ho sa phai kiem tra ho sa cua ngudi nop thue trudc luan chuyen cho cac bo phan lien quan dam bao ho sa phai day du, hop phap hop le, cd day du thong tin du lieu lien quan + Nang cao tinh than trach nhiem giai quyet cac thu tuc hanh chinh thue d cac bo phan chuc nang theo dung quy dinh + Tiep tuc soat va cd kien nghi vdi cap tren ve cac thu tuc hanh chinh thue khdng phu hop vdi dieu kien, dac diem tai dia ban va phap luat thue + Td chuc thuc hien tot cong tac tiep nhan, giai quyet cac thu tuc hanh chinh thue cua ddi tugng nop thue + Hudng dan va van dong DTNT chuyen doi hinh thuc ke khai sang ke khai qua mang nham giam bdt chi phi di lai va thdi gian giao dich tai ca quan thue Cac phong ban phoi hgp tiep tuc trien khai md rong du an ke khai thue qua mang va nop thue qua ngan hang thuong mai A - Ve hien dai hod cong nghe thdng tin: Dau tu dung mure cho cong tac ung dung cong nghe thdng tin phuc vu cong tac thue nham day nhanh tien trien khai cong tac hien dai hoa cong sd Ill 3.3 Nhirng kien nghi nham hoan thien co che quan ly thu thue doi voi doanh nghiep A •z • r r• • De giup cho viec quan ly thu thue doi vdi doanh nghiep co hieu qua va hieu luc cao, tac gia de xuat mot so kien nghi vdi cac cor quan huu quan nhu sau: 3.3.1 Vori ‘Quoc hoi, Chinh phu - Bd sung quyen han cua co quan thue viec cudng che thue, dieu tra thue va khdi to cac vi pham ve thue - Sua doi mot so noi dung cac sac thue: + Ddi vdi thue GTGT sua doi theo hudng: Tiep tuc chuyen mot so ddi tuomg khong chiu thue sang ddi tugng chiu thue GTGT; xay dung ngudng ap dung thue GTGT; ap dung mot thue suat thong nhat 8% (tru thue suat 0%); ap dung mot phuong phap khau tru thue dam bao cong bang hieu qua hon + Ddi vdi thue TTDB sua ddi theo hudng: tiep tuc bd sung ddi tugng nop thue va thue suat ddi vdi mot sd hang hoa, dich vu tieu dung cao cap, ddi vdi mot sd hang nhap ngoai nham dieu tiet thu nhap cua ngudi tieu dung Xoa bd viec mien, giam thue ddi vdi thue TTDB + Thue TNDN sua doi theo hudng: Giam thue suat thue TNDN thong xuong 20%; thu hep pham vi uu dai thue; chuyen cac uu dai mien, giam thue de thuc hien cac chinh sach xa hoi sang thuc hien cac bien phap tai chinh khac - Ban hanh cac quy che ho trg va uu dai ddi vdi cac td chuc/doanh nghiep lam dich vu thu tuc thue, tu van thue, dai ly thue 3.3.2 Vdi Bd Tai chinh, Tdng cue Thue, Cue thue 112 - Tiep tuc trien khai tren dien rong ve phan mem urng dung trao doi thong tin giua cac nganh thue - tai chinh - KBNN de tang cudng hieu qua quan ly thu thue - Tiep tuc soat, sua doi, bo sung cac thu tuc ve thue chua phu hop voi thue te trohg cong tac quan ly thu thue - Tiep tuc hoan thien cac quy trinh nghiep vu da ban hanh - Xay dung va thue hien quy trinh tra tren may tinh - Hien dai hoa cong nghe ky thuat va nang cap bang thong rong dudng truyen ke khai qua mang de kip thoi nhan va xu ly viec ke khai qua mang thuong xuyen cua doanh nghiep, khan truong khac phuc tinh trang tac duong truyen dac biet nhung thoi gian cao diem 3.3.3 Vd'i chinh quyen dia phirffng va cac nganh huu quan khac Chinh quyen dia phuong la co quan quan ly Nha nude tren lanh tho, vai tro cua chinh quyen dia phuong duoc nhin nhan nhu vai tro cua mot chinh phu thu nho tai dia phuong, nhung co cac quyen han han che Nhiem vu cua chinh quyen dia phuong khong co gi khac hon la tuan thu phap luat va cac chinh sach cua Chinh phu, van dung sang tao vao cac hinh thue thue te d dia phuong nhung khuon kho phap luat nham thue hien cac muc tieu kinh te - xa hoi tai dia phuong Chinh vi the vai tro cua chinh quyen dia phuong cac cap la rat quan Cac quy dinh cua phap luat va cac chinh sach Nha nude se khong cd hieu luc thi hanh ma nd khong duqc cac cap chinh > •> r r quyen tuan thu nghiem tuc Tir cac ddi hoi tren de thue hien viec quan ly thu thue ddi vdi cac doanh nghiep tren dia ban tinh cd hieu qua, ca nhan tac gia cd mot so kien nghi nhu sau: - Cac cap chinh quyen can phai coi lanh dao va chi dao cdng tac quan ly va thu thue tren dia ban la nhiem vu quan hang dau Boi vi quyen luc cua Nha nude khong cd gi khac hon la quyen luc cdng cong va quyen thu thue cho nen nhiem vu cua chinh quyen cac cap la phai nam lay cdng cu thue ma cu the la: nam chac chinh sach thue va cac co che quan ly thu thue cd bo may thue cac cap de thue hien muc tieu thu ngan sach va cac muc tieu kinh te - xa hoi khac Trong dieu hanh nen kinh te thi 113 trudng thi ban tay cua chinh quyen tac dong va quan ly nen kinh te khong co gi sac ben hon la dung cong cu thue Chinh vi the, chinh quyen cac cap tir trung uong den tinh xuong quan/huyen va xa/phuung phai dac biet quan tarn den cong tac thue va phai co trach nhiem lanh dao cac cap, nganh phoi hup vui cu quan thue thuc hien muc tieu nay; - Thuc hien chuc nang quan ly Nha nuuc chuyen nganh cua cac phong ban cu quan ban nganh cap trung uung, tinh, quan/huyen, phuung/xa de co su kiem tra, giam sat hoat dong cua doanh nghiep sau dang ky kinh doanh thuoc pham vi dia phuong quan ly; - Tang cuung cung co va phat trien cac to chuc dang, doan the doanh nghiep Hang nam, UBND tinh va quan/huyen can co hinh thuc khen thuung kip thui de dong vien, ton vinh cac doanh nhan, doanh nghiep san xuat kinh doanh gioi va co nhieu dong gop vao su phat trien kinh te - xa hoi cua tinh va quan/huyen; kip thui nhan rong cac dien hinh tien tien, tich cue - Phai tao moi truung phap ly thong thoang thuan lui de thu hut dau tu, ban hanh quy che phoi hup cong tac giua cac nganh tren dia ban quan de thuc hien quan ly thu thue doi vui doanh nghiep dat hieu qua cao 114 KET LUAN Thuc hien dudng loi doi mdi, cong cuoc cai each va hien dai he thong thue d nude ta da dat dugc nhung tuu rat quan ca ve xay dung chinh sach thue va quan ly thue: Dac biet, quan ly thue ddi vdi doanh nghiep luon dugc quan tarn va dat van de cai each hang dau: tu quan ly khep kin sang quan ly tach ba bo phan va quan ly theo co che tu khai - tu nop Nhd do, so thu tu thue cang tang va trd nguon thu chu yeu cua NSNN Thuc hien chinh sach khuyen khich cac phan kinh te phat trien, hang nam co them hang ngan doanh nghiep ddi; quy mo kinh doanh cua doanh nghiep cang ldn, hoat dong kinh doanh cang da dang, quan ly kinh doanh cua doanh nghiep cang tien tien va hien dai, ddi hoi quan ly thue ddi vdi doanh nghiep phai tiep tuc dugc cai each cho phu hgp vdi qua trinh hien dai hoa san xuat kinh doanh cua doanh nghiep De tai: “Hoan thien eff che quan ly thu thue ddi vai doanh nghiep (Qua khao sat thuc te tai Chi cue thue Quan Cdu Giay — Thanh Ha Noi)” da gop phan lam nhan chu yeu Bon Id de xuat phtrang hudng va cac giai phap nham tiep tuc hoan thien cu che quan ly thu thue ddi vdi doanh nghiep giai doan tiep theo Trong viec thuc hien co che tu khai - tu nop thue phai dugc hoan thien vdi budc di vung chac theo mot 115 16 trinh hgp ly, ket hgp song song giua quan ly hien dai va quan ly truyen thong, tren co so cac chuc nang hien hanh Cung vdi cor che tu khai - 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