Hoàn thiện cơ chế quản lý thu thuế thu nhập doanh nghiệp ở việt nam (qua nghiên cứu thực tiễn cục thuế tỉnh nghệ an)

LOH CAM DOAN Toi xin cam doan day la cong trinh nghien ciru cua rieng toi Cac so lieu dan luan van co nguon gdc day du va trung thuc, ket qua dong gop cua luan van la moi va chua tung duoc cong bo bat cu cong trinh nao khac Tac gia Tran Thi Anh Tuyet LOI CAM ON De hoan luan van nay, Tac gid xin bay to Idng biet cfn sau sac tai cac thay cd giao Hoi dong Khoa hoc Truong Dai hoc Kinh Te Quoc r r r Dan, Khoa Kinh te chinh tri Truong Dai hoc Kinh Te Quoc Dan, Vien dao tao sau dai hoc Truong Dai hoc Kinh Te Quoc Dan, Lanh dao va cac dong nghiep Cue thue Nghe An, dac biet la su giup da, chi bao hudng dan tan tinh cua TS Do Kim Hoa r r , \ Chac chan rang luan van khong tranh khdi nhung sai sot nhat dinh Tac gid rat mong nhan duac su gop y cua cac thay cd giao, cac ban dong nghiep A cung toan the ban doc de de tai nghien cuu duac hoan thien MUC LUC • • LOT CAM DOAN LOI CAM ON DANH MUC CAC TtT VIET TAT DANH MUC CAC BANG, BlfiU, SO DO TOM TAT LUAN VAN PHAN MO DAU Chuong 1: NHUNG VAN DE LY LUAN VA KINH NGHIEM THlTC TIEN VE HOAN THIEN CO CHE QUAN LY THUE TNDN 1.1 Tong quan ve thue TNDN va QLT TNDN 1.1.1 Mot so van de ve thue va thue TNDN 1.1.2 Quan ly thue TNDN: Quan niem, muc tieu, nguyen tac quan ly 1.2 Noi dung, nhan to anh hirong va sir can thiet hoan thien co' che quan ly TNDN 12 1.2.1 Khai quat chung ve co che QLT TNDN 12 1.2.2 Noi dung hoan thien cor che QLT TNDN 13 1.2.3 Nhan to anh huong den hoan thien co che QLT TNDN 18 1.2.4 Sir can thiet phai hoan thien co che QLT TNDN 22 1.3 Kinh nghiem xay dung va hoan thien co’ che QLT TNDN cua mot so r r r Quoc gia, dia phuong va bai hoc doi vol Cue thue Nghe An 24 1.3.1 Kinh nghiem co che quan ly thu thue TNDN cua cac Quoc gia: Nga, cac nude khu vuc Asean 24 1.3.2 Kinh nghiem co che quan ly thu thue TNDN tai Tinh Thanh Hoa 27 1.3.3 Bai hoc kinh nghiem doi vdi viec hoan thien co che quan ly thu thue TNDN 28 Chiroug 2: THUC TRANG VAN DUNG CO CHE QUAN LY THUE THU NHAP THUE NGHE • DOANH NGHIEP • TAI • CUC • • AN 29 2.1 Khai quat tinh hinh phat trien cac doanh nghiep tren dia ban tinh Nghe An 29 2.1.1 Tong quan tinh hinh phat trien kinh te Tinh Nghe An 29 2.1.2 Tong quan tinh hinh phat trien doanh nghiep d Tinh Nghe An 31 2.2 Tinh hinh thuc hien co' che QLT TNDN 6' Tinh Nghe An 33 2.2.1 Tinh hinh thuc hien chinh sach ve QLT TNDN d Tinh Nghe An 33 2.2.2 Hien trang quy trinh QLT TNDN d Nghe An 34 2.2.3 Tinh hinh td chuc thuc hien QLT TNDN 37 2.2.4 Tinh hinh kiem tra tra QLT TNDN 50 2.3 Danh gia thuc trang co' che QLT TNDN tren dia ban Nghe An 54 2.3.1 Ket qua dat duoc 54 2.3.2 Han che va nguyen nhan 57 Chiroug 3: PHUONG HUONG VA GIAI PHAP HOAN THIEN CO CHE QUAN LY THUE THU NHAP DOANH NGHIEP 64 3.1 Dinh huong hoan thien co1 che QLT TNDN 64 3.1.1 Boi canh kinh te - xa hoi anh huong den hoan thien co che QLT TNDN d Viet Nam 64 3.1.2 Phuong huong hoan thien co che QLT TNDN 68 3.2 Giai phap hoan thien co- che QLT TNDN 70 3.2.1 Hoan thien van ban chinh sach ve QLT TNDN 70 3.2.2 Hoan thien bo may phu hop muc tieu QLT 71 3.2.3 Nhom giai phap ve to chuc thuc hien QLT TNDN 72 3.2.4 Tang cudng tra, kiem tra QLT 75 3.2.5 Nang cao nang luc cua cac co quan QLT 80 3.3 Nhirng kien nghi 84 3.3.1 Kien nghi vdi Quoc Hoi 84 3.3.2 Kien nghi vdi bo Tai chinh, Tong cue Thue 86 3.3.3 Kien nghi vdi Cap uy, chinh quyen dia phuong 87 KET LU AN 88 TAI LIEU THAM KHAO 90 DANH MUC CAC Tit VIET TAT CNH, HDH Cong nghiep hoa, hien dai hoa CNXH Chu nghia xa hoi CQT Co quan thue QLT Quan ly thue TNDN Thu nhap doanh nghiep GTGT Gia tri gia tang NNT Ngudi nop thue QLNN Quan ly nha nunc NSNN Ngan sach nha nude TNHH Trach nhiem huu han DNTN Doanh nghiep tu nhan SXKD San xuat kinh doanh CTN DV Cong thuong nghiep - dich vu NQD Ngoai quoc doanh KH&CN Khoa hoc va cong nghe DKKD Dang ky kinh doanh DANH MUC CAC BANG, BIEU, SO DO DUNG TRONG LUAN VAN I BANG Bang 2.1 Danh sach DN dang ky KD theo dia ban den nam 2010 32 Bang 2.2: Ket qua thu thue TNDN tren dia ban 39 Bang 2.3 Ket qua thu thue TNDN theo don vi quan ly thu 40 Bang 2.4 Ket qua thu ngan sach tren dia ban tinh Nghe An 40 Bang 2.5 Ket qua thue hien cong tac tuyen truyen 42 Bang 2.6: Ket qua ho trq NNT 42 Bang 2.7: Ket qua dang ky, cap ma so thue doanh nghiep 43 Bang 2.8 So doanh nghiep ke khai nop thue nam 2010 44 Bang Thong ke tinh hinh nop to khai thue TNDN .46 Bang 2.10: Ket qua mien, giam thue TNDN 47 Bang 2.11 Tinh hinh no thud TNDN ttr 2008-2010 .50 Bang 2.12 Ket qua kiem tra tai tru so DN Bang 2.13 Ket qua tra qua cac nam 2008-2010 52 Bang 2.14 Tong hop ket qua soat mien, giam thue TNDN 53 51 II BIEU DO Bieu 2.1 Ket qua thu ngan sach tinh Nghe An 41 Bieu 2.2 Tinh hinh DN phat sinh qua cac nam 2008 - 2010 43 Bieu 2.3 Ket qua truy thu thue TNDN qua tra 52 III SO DO So 2.1 He thong bo may QLT tinh Nghe An 38 So 2.2 Mo hinh tong the cua quy trinh ke khai- ke toan thue 45 So 2.3: So quy trinh nop tien thue cua NNT 46 i TOM TAT LUAN VAN Co che quan ly kinh te bao gom noi dung quan ly va bo may quan ly kinh te , r a a r nham thuc hien quan ly nha nude tren linh vuc kinh te theo qui luat cua nen kinh te thi trudng dinh hudng xa hoi chu nghia Neu co che quan ly phu hop, phan anh dung qui luat khach quan se co tac dong thuc day cac qua trinh xa hoi phat trien Ngupc lai, se kim ham su phat trien cac qua trinh xa hoi hoac lam sinh moi trudng va dieu kien cho te nan xa hoi phat trien.Vi vay, van de xay dung va thudng xuyen ddi mdi, hoan thien co che quan ly nha nude cd y nghia dac biet quan Thue la nguon thu chu yeu cua NSNN va la cong cu quan de Nha tro rat quan nen cac quoc gia deu quan tarn den thue va dua nhieu bien phap quan ly, thu thue Thue TNDN cung la loai thue kho quan ly va de gay that thu ldn Tinh Nghe An cung khong la ngoai le cua thuc tien Lam the nao de QLT TNDN vira dam bao thu ngan sach, thuc hien cong bang giua cac chu the kinh doanh, vira kich thich phat trien san xuat - kinh doanh dang la bai toan kho Ben canh nhung tuu dat duoc song cong tac QLT TNDN hien nhieu trd ngai co che chinh sach, quy trinh quan ly thu nhieu vudng mac, gay that thu ldn cho NSNN TNDN d Viet Nam (qua nghien ciru thuc tien Cue Thue tinh Nghe An)" duoc lua chon nghien cuu nham dap ung doi hoi buc xue cua thuc tien Muc dich nghien cuu cua luan van nham he thong hoa ly thuyet ve thue TNDN va co che QLT TNDN; mo ta, phan tich va danh gia thuc trang va de xuat mot so giai phap nham hoan thien co che c uan ly thu thue TNDN Day cung chinh la dong gop cua luan van ma tac gia mong won Ddi tuong va pham vi nghien cuu la co che quan ly thu thue TNDN, ii chu co che QLT, quy trinh va thu tuc quan ly thu thue doi vai cac doanh nghiep tren dia ban Nghe An Ngoai phan ma dau, ket luan va danh muc tai lieu tham khao, noi dung chinh cua luan van dugc ket cau chuong: Churong 1: Nhimg van de ly luan va kinh nghiem thuc tien ve hoan thien cff chS QLT TNDN Tac gia trinh bay tong quan ve thue TNDN, tren co sa trinh bay nhtrng noi QLT TNDN, kinh nghiem va nhtrng bai hoc rut co the van dung vao hoan thien co chg QLT TNDN Thue TNDN la mot loai thue true thu danh vao lgi nhuan cua cac doanh nghiep ky kinh doanh hay no la loai thue tinh tren thu nhap cua doanh nghiep sau da trir di cac khoan chi phi hop ly, hap le Noi dung hoan thien co che QLT TNDN gom: Xay dung, ban hanh chinh sach, phap luat ve QLT TNDN; Xay dung qui trinh QLT TNDN; To chuc thuc hien QLT TNDN; Thanh tra, kidm tra QLT TNDN cac nhan to khach quan nhu: He thong chinh sach, phap luat thue; cac yeu to khac nhu: Kinh te, chinh tri, xa hQi Ben canh cac nhan to khach quan, cong tac QLT TNDN chju anh huang cua cac nhan to chu quan nhu: To chuc bo may, co so vat chat Anh huang cua cac nhan to tren se dugc luan giai phan tich thuc trang co che QLT TNDN tren dia ban tinh Nghe An Chiroug 2: Thuc trang van dung cff che QLT TNDNtai Cue thue Nghe An Tac gia trinh bay khai quat co cau to chuc bo may, tinh hinh thuc hien co che QLT TNDN Tren co so do, luan van da phan tich, danh gia thuc trang ca che QLT TNDN nam tu 2008 den 2010 tren dia ban tinh Nghe An theo cac chuc nang QLT hien hanh 78 lien quan den ket qua SXKD cua doanh nghiep; Hach toan chi phi cac khoan du phong vuot muc hoac so du phong phai trich lap thap hon so du khoan du phong, nhung doanh nghiep khong hoan nhap phan chenh lech vao thu nhap khac theo quy dinh tai thong tu so 13/2006/TT-BTC 27 thang 02 nam 2006 cua Bo Tai Chinh hudng dan che trich lap va su dung cac khoan du phong giam gia hang ton kho, tdn that cac khoan dau tu tai chinh, no kho ddi va bao hanh san pham, hang hoa, cong trinh xay lap tai doanh nghiep; Hach toan chi nguyen lieu, vat lieu, nang luong, nhien lieu, hang hoa phan vuot muc tieu hao hop ly Kiem tra ve doanh thu: Can cu vao bao cao tai chinh, quyet toan thue TNDN, td khai thue gia tri gia tang (GTGT) hang thang de tien hanh ddi chieu kiem tra doanh thu tren so ke toan: Ddi chieu doanh thu tren sd ke toan xem co khdp vdi cac bao cao; Kiem tra tinh hop phap cua cac khoan giam tru doanh thu da hach toan tren cac tai khoan, doi chieu vdi ho so, bien ban de xac dinh nguyen nhan va tinh hop phap cua cac khoan giam trir; Kiem tra cac luong tien toan tren, de lam rd cac khoan tien co lien quan den doanh thu, ddi chieu vdi ho so khai thue kiem tra tinh chinh xac cua ho so khai thue; Kiem tra cac bao cao nhap, xuat, tdn kho hang, hoa vat tu de xac dinh xem doanh nghiep co tron doanh thu; Kiem tra cac bao cao nhap xuat tdn kho vat tu, hang hoa ddi chieu vdi cac tai khoan lien quan de phat hien doanh nghiep nhap kho vat tu, hang hoa dung gia tren hoa don nhung ghi sd vdi sd luong it hon Nhu vay, dua vao san xuat hoac gia von hang hoa ban cao hon thuc te nhap kho Phan chenh lech ddi ve luong se la phan doanh nghiep tron doanh thu, tron thue GTGT va trdn thud TNDN Kiem tra ke khai mien, giam thue Trong thdi gian vira qua, mot sd doanh nghiep ke khai viec mien giam thue khdng dung vdi quy dinh de loi dung trdn thue, tranh thue TNDN nhu: Dang ky dia ban, nganh nghe kinh doanh nhung thuc chat tru sd kinh doanh va nganh nghe kinh doanh khdng dung nhu Giay phep kinh doanh; ke khai viec md rong san xuat, dau tu day chuyen cong nghe vdi nhung khdng thuc chat Vi vay, can tang cudng 79 kiem tra viec ke khai mien giam cua cac doanh nghiep voi nhung noi dung neu tren Xac dinh va thiet lap chung cu vi pham kiem tra: Viec xac dinh va thiet lap chung cu vi pham kiem tra can cu the, ro rang, co co so phap ly, chung cu phai dupc lap bien ban theo noi dung vi pham va duoc ky chap nhan cua doi tuong kiem tra va can bo kiem tra tu de lam co so phap ly cho viec ket luan va xu ly sau ket thuc kiem tra 3.2.4.2 Tang ctunng cong tac tra, kiem trri noi bo nganh De tang cuong cong tac tra, kiem tra noi bo, can phai tien trien khai cac giai phap cu the la: Kien toan to chuc bo may kiem tra noi bo tai cac Chi cuc; Dieu dong nguon luc tu cac Chi cuc de tien hanh kiem tra cheo giua cac don vi; Thoi gian thuc hien kiem tra cheo la Quy I hang nam Thoi gian thuc hien la 30 ngay/1cuoc tra/1Chi cuc (quy dinh tai Luat Thanh tra), ngoai thoi gian cac Chi cuc tu t0 chuc kiem tra Boi vi, vao dau nam don thu khieu to phat sinh it, thoi gian chua can thiet tra kiem tra NNT de gay tam ly khong tot cho NNT Lua chon noi dung chuyen de can tra phu hop: Can cu vao so lieu lich su duoc luu giu cac nam truoc va thong tin thu thap tu cac Phdng chuc nang de xac dinh noi dung chuyen de can tra can tap trung cac chuyen de co rui ro cao nhu: Thu, nop thue vao Ngan sach; che mien, giam thue thong qua chinh sach uu dai dau tu; quan ly no va cuong che no thue; phuc tra ket qua kiem tra thue tai tru so NNT Lap ke hoach, de cuong tra: Tu thang 11 hang nam, sau co dinh huong chi dao cua Tong cuc Thue, Phdng Kiem tra noi bo chu dong lap ke hoach Du kien chuyen de tra, sd luong don vi tra Cac Truong doan lap de cuong tra theo noi dung tung cuoc tra tai Chi cuc minh lam truong doan Tap huan cho cac vien doan tra: Can cu noi dung chuyen de tra va de cuong duoc Lanh dao Cuc phe duyet Phdng Kiem tra noi bo to chuc tap huan chung cho can bo tham gia dot tra Thoi gian to chuc cham nhat la truoc 05 cong bo quyet dinh tra 80 To chuc trien khai tra -Tong ket cuoc tra: Sau tap huan nghiep vu, du thao quyet dinh lap cac Doan tra so luong tir den dong chi, bo tri xen ke can bo cua cac Chi cue Cac doan phan cong thu thap tai lieu, nghien cuu ky cac van ban che chinh sach phap luat thue, quy trinh quan ly va van ban lien quan den noi dung tra Cac Truong doan thdng nhat lap cac bieu mau de cac don vi duqc tra cung cap so lieu theo yeu cau noi dung cuoc tra Sau hoan viec tra (Bien ban tra duqc ky tai don vi), Trudng phdng Kiem tra noi bo tdng hop ket qua tra chung tai cac don vi bao cao Lanh dao Cue Lanh dao Cue ket luan tra tai Hoi nghi duqc to chuc d Van phdng Cue Thanh phan gom: d Chi cue gdm Lanh dao Chi cue; cac To, Doi trudng lien quan noi dung tra; d Cue gdm: Trudng phdng To chuc can bo, Trudng phdng Tdng hop du toan, cac Doan Thanh tra Thdng bao ket qua tra den cac don vi toan nganh de cung rut kinh nghiem chung, chan chinh nhung thieu sot, sai pham Thuc hien kien nghi va xu ly sau tra phai duqc theo doi chat che, cd bao cao ket qua thuc hien Ket luan tra Phdng Kiem tra noi bo phoi hop vdi phdng To chuc can bo xem xet de nghi Hoi dong ky luat xu ly nhung tap the, ca nhan cd sai pham, gan vdi cong tac thi dua, khen thudng hang nam 3.2.5 Nang cao nang luc cua cac cor quan QLT 3.2.5.1 Nang luc can bo cua cac bo phan, cac cap De bao dam nang cao hon nua hieu qua cua cong tac quan ly thu thue, dap ung yeu cau cua cong cuoc cai each thue phu hop vdi su phat trien cua nen kinh te cung nhu dap ung cac yeu cau cua xu hudng hoi nhap nen kinh te the gidi cung nhu khu vuc, cong tac xay dung doi ngu can bo thue phai nham muc tieu: Xay dung tieu chuan cho tung loai cong chuc thuc hien tung chuc nang quan ly cua nganh Xay dung dpi ngu can bo nganh thue gioi ve chuyen mon nghiep vu thue, thao ky nang lam viec, ky nang quan ly, cd trinh tin hoc va ngoai ngu, vdi pham chat dao due tdt va cd tinh than phuc vu nhan dan, dat nudc Xay dung doi ngu can bo lanh dao cd trinh do, nang luc chi dao dieu hanh, co pham chat dao due tdt, cd kha nang doan ket tap hop anh em 81 De dat dugc muc tieu tren, cong tac dao tao can bo can thuc hien theo hudng sau: Dao tao can bo theo hudng chuyen mon hoa sau theo tung chuc nang cong viec, phu hop vdi mo hinh QLT theo phuong phap tu tinh, tu khai, tu nop thue Trang bi kien thuc day du ve ly luan va thuc tien, bao dam can bo cd kha nang tot viec phan tich, danh gia kha nang thuc thi cua chinh sach thue lam co sd cho hoach dinh chinh sach thue cung nhu de xuat cac bien phap quan ly thu Dao tao mot luc luong can bo thuc su gidi, can bo dau nganh, nhieu kinh nghiem quan ly de dam duong cong viec mui nhon cua nganh va cac linh vuc QLT phuc tap, dong thdi dap ung yeu cau cua cong tac dao tao can bo qua trinh hoi nhap khu vuc Tang cudng giao due tu tuong, cung co va nang cao nhan thuc cua can bo thue Tham nhuan tu tuong: Nhan dan, cac doanh nhan la nhung nguoi phai duoc tran hon bao gid het CQT, can bo thue phai cd trach nhiem viec tuyen truyen, giai thich phap luat thue, ho tro, tao dieu kien thuan loi cho doanh nghiep, cho NNT thuc hien tot nhat nghia vu thue doi vdi Nha nudc, dong thdi la nguoi thay mat Nha nudc kiem tra, giam sat viec thi hanh phap luat thue cua NNT Chinh vi vay, hon het, can bo thue phai la nguoi chap hanh nghiem chinh nhat phap luat cua Nha nudc, phai cd quan diem dung ve vi tri cua NNT xa hoi va vi tri cua ban than mdi quan he vdi NNT de cd hanh vi ung xu phu hop, the hien dung pham chat, tac phong cua can bo co quan cong quyen nha nudc Xay dung va thuc hien tieu chi danh gia chat luong, hieu qua, chuan muc dao due cua can bo thue tang cudng trach nhiem cua thu truong va can bo thue cac cap viec thuc thi nhiem vu cua nganh Danh gia phan loai cong chuc theo trinh do, tren co sd soat, phan bo nguon luc thuc hien cac chuc nang quan ly thue toan nganh Tang cudng va doi mdi ve noi dung, phuong phap cong tac can bo, dac biet la viec xay dung tieu thuc va thuc hien danh gia can bo mot each nghiem tuc, khdng hinh thuc, thuc hien dan chu, cong khai cong tac can bo Tao su chuyen bien 82 ro ret cong tac can bo, tu tuyen dung, danh gia, de bat, luan chuyen den dao tao, boi duong Lay cong tac can bo la khau dot pha dau tien, nguoi la yeu to quyet dinh moi thang loi Dong thdi, can xay dung quy che quy dinh trach nhiem can bo, cong chuc mot cach ro rang va cong khai Doi moi va hoan thien cac the che de can bo phat huy dao duc, thuc hien tot nhiem vu duoc giao Tang cuong tra, kiem tra cong cu, kiem soat noi bo chat che nham phat hien cac nguy co dan den tieu cuc, tham nhung Trien khai cong tac luan chuyen can bo va luan phien cong viec theo quy che cua nganh, nham han che tieu cuc, khac phuc su bao thu, tri tre on dinh qua lau mot cong viec, mot vi tri lanh dao gay 3.2.5.2 Tang cuong dau tu, ung dung manh me cong nghe thong tin vao cong tac QLT Voi chu truong cua Dang va Nha nuoc khuyen khich cac phan kinh te phat trien nen: So luong cac to chuc, ca nhan kinh doanh cang nhieu; hoat dong kinh doanh cua cac doi tuong nop thue cang da dang, phuc tap, quy mo kinh doanh cang phat trien trai dai ca nuoc, tham chi xuyen quoc gia Vi vay nganh thue phai hien dai hoa quan ly bang cach day manh ung dung tin hoc de quan ly hieu qua Ngay cong nghe tin hoc dang phat trien manh tren the gioi, nhieu nuoc khu vuc da ap dung tin hoc vao QLT Day la thoi co thuan loi de nuoc ta tung buoc ap dung tin hoc vao QLT dem lai hieu qua cao Thiet ke lai tong the he thong tin hoc theo huong tap trung nham dap ung cac yeu cau nghiep vu cai cach bao gom: he thong mang va tang truyen thong; co so du lieu, he thong phan mem ung dung va trang thiet bi tin hoc Ra soat cac thong tin hien co cua nganh thue tren cac co so du lieu quan ly thue tai Cuc va cac Chi cuc, tu phan tich cac yeu cau cua quan ly thue de xay dung cac chuong trinh va giai phap cong nghe nham dap ung mot cach co hieu qua cho yeu cau nam bat ve thong tin quan ly thue cua cac bo phan chuc nang, chu yeu cau ve thong tin cho cong tac tra thue Xac dinh mo hinh he thong thong tin thue va mo hinh co so du lieu doi tuong nop thue cua nganh theo huong tap trung du lieu tu va ngoai nganh thue 83 Muc tieu den 2015 can dap ung tu dong hoa 95% nhu cau xu ly thong tin QLT, 100% cac chuc nang QLT duoc ung dung CNTT mot each sau, rong; Cung cap dich vu ke khai thue dien tu dat 90% doanh nghiep, nop thue dien tu dat 80%; cung cap thong tin tra cuu ho tro NNT thuc hien nghia vu thue thudng xuyen 24/24 gicr, nhanh chong, thuan tien, tiet kiem, hieu qua; Dam bao tinh dong bo, thdng nhat vdi he thdng tai chinh dien tu De dat dugc muc tieu tren, can trien khai tdt mot sd giai phap nhu sau: Mot la, tang cudng doi ngu can bo tin hoc, dong thdi khai thac tdt nguon luc tu ben ngoai De thuc hien tdt muc tieu da de ra, trudc het can tang cudng doi ngu can bo tin hoc tai Cue Thue va cac Chi cue Thue dam bao ve sd luong theo qui dinh cua Quyet dinh 1378/QD-TCT 28/9/2009 cua Tdng cue Thue Khai thac tdt nguon luc tir ben ngoai de phuc vu viec thuc hien cac de an phuc vu cong tac QLT tren dia ban Hai la, tang cudng trang bi cac thiet bi tin hoc va nang cap tang truyen thdng Den 2011 trang bi du 100% sd can bo cd may tinh Doi vdi cac can bo tra, kiem tra co the trang bi may tinh xach tay thay cho may tinh de ban de phu hop vdi yeu cau cong viec Trien khai mang LAN md rong cho cac Doi thue phudng xa de khai thac du lieu tai Van phdng cac Chi cue; de Nghi Tdng cue Thue xay dung Trung tam du lieu vung Ba la, day nhanh trien khai cac ung dung CNTT phuc vu QLT bang each phoi hop vdi Cue Cong nghe thdng tin- Tdng cue Thue trien khai thi diem cac ung dung Trien khai he thdng ung dung phuc vu QLT, dap ung day du cac chuc nang phuc vu cac quy trinh QLT noi bo nganh Thue va van hanh hieu qua cao cac chuc nang: xu ly td khai, ke toan thue; quan ly thu ng; tra, kiem tra thue; tuyen truyen, ho trg thue Bon la, day manh trien khai cac ung dung phuc vu NNT Trien khai he thdng dich vu thue dien tu (e-Taxservice): Tiep tuc thuc hien lo trinh phat trien ve dich vu cong dien tu, vira trien khai ke khai qua mang, ke khai true tuyen ; ket hgp vdi viec md rong cac dich vu dich vu cong dien tu (e-Tax service) de 84 ho trg NNT true tuyen qua mang, ho trg qua dien thoai, nhan tin ngan (SMS) va cac dich vu khac nham tao thuan lgi nhat cho NNT thuc hien nghia vu ve thue; nang cap trang Web cua nganh thue de cung cap thong tin chinh sach, luat, nghi dinh ve thue, thu tuc hanh chinh ve thue; cong khai, minh bach cac thong tin lien quan den chuc nang, nhiem vu, cac dich vu cong NNT; cung cap thong tin ve tinh hinh thuc hien nghia vu cho tung NNT, v.v Nam la, ket noi mang trao doi thong tin vdi cac nganh lien quan Trong giai doan mdi can thuc hien tot hon viec ket noi mang, trao doi thdng tin vdi cac nganh nhu: Kho bac, Tai chinh, Hai quan, Ngan hang, DKKD, Thdng ke Hoan viec trien khai du an Hien dai hoa thu nop thue ket hgp giua cac nganh Thue - Kho bac - Hai quan - Tai chinh de dem lai hieu qua cao cho cong tac quan ly thu thue, giam dang ke nhan luc thu cong nhap hang trieu chung tu nop thue hang thang Tom lai, de nang cao hieu luc va hieu qua QLT TNDN thi can phai ddi mdi dong bo cac khau quy trinh quan ly thu thue 3.3 Nhirng kien nghi 3.3.1 Kien nghi veri Quoc Hoi Nha nudc can xem xet sura ddi, bo sung cac chinh sach thue va cac luat khac de tao mot mdi truong phap ly thuan lgi de khuyen khich phat trien SXKD, tao binh dang va cong bang giua cac phan kinh te Mot la, hoan thien Luat thue TNDN Thuc hien giam muc thue suat chung theo lo trinh phu hgp de thu hut dau tu, giam muc dong vien ddi vdi doanh nghiep, tao dieu kien de doanh nghiep cd them nguon luc tai chinh, tang tich luy, tich tu khuyen khich doanh nghiep ddi mdi thiet bi, day manh dau tu phat trien nham nang cao nang luc canh tranh cua toan bo nen kinh te boi canh hoi nhap cang sau, rong vdi kinh te khu vuc va the gidi, thu hut nguon dau tu nudc ngoai, dong thoi dam bao nguon thu cho NSNN ; Don gian hoa chinh sach uu dai thue theo hudng hep ve linh vuc, tiep tuc khuyen khich dau tu ddi vdi linh vuc cong nghe cao, nghien cuu phat trien, xa 85 hoi hoa, dam bao uu dai theo vung mien de dam bao hieu qua phan bo nguon luc, gop phan thu hep khoang each chenh lech vung mien; Bo sung quy dinh de bao quat duoc cac hoat dong kinh te moi phat sinh kinh te thi truong hoi nhap, phu hop vdi thong le quoc te, nhu: co che thue ddi vdi hoat dong ban hang da cap, cung cap dich vu qua thuong mai dien tu, co che chinh sach thue thich hop cho cac tap doan kinh te; quy dinh ro cac loai thu nhap khac khong thuoc dien dupe uu dai thue; bo sung quy dinh ve thue ap dung doi vdi cac to chuc hoat dong khong vi muc tieu loi nhuan; Quy dinh ve uu dai dau tu doi vdi cac du an dau tu md rong, chinh sach uu dai thue ddi vdi cac du an dau tu xay dung nha d cho sinh vien, cong nhan lam viec cac khu cong nghiep va nguoi cd thu nhap thap Hai la, bo sung sua doi Luat QLT De nghi bo sung them chuc nang dieu tra hanh chinh ve thue de tang tham quyen cho CQT thuc thi nhiem vu chong cac hanh vi toi pham ve thue; De nghi sua doi ve dieu kien gia han nop thue Hien nay, theo Luat QLT va Nghi dinh 85/2007/ND-CP chi quy dinh trudng hop dupe gia han nop thue, chua bao quat het cac trudng hop phat sinh thuc te hien Do do, chua thao go dupe nhung kho khan thuc te hoat dong SXKD cua doanh nghiep, dac biet la cac trudng hop NNT gap kho khan nguyen nhan khach quan va phai Thu tuong Chinh phu quyet dinh theo de nghi cua Bo trudng Bo Tai chinh, nhu: DN gap kho khan nguyen nhan khach quan nhu NSNN chua toan cho DN; SXKD thua lo ldn, doanh thu giam dot bien, thi trudng xuat khau bi thu hep thay doi chinh sach cua cac nudc nhap khau; DN cd kho khan ve tai chinh nhung cam ket tra no dan theo tung thdi diem; Sua ddi cac bien phap cuong che theo hudng tao dieu kien thuan loi cho co quan QLT thuc thi nhiem vu dat hieu qua cao hon Hien tai, viec cuong che thue chi dung lai d viec phong toa tai khoan thong qua nam bat thong tin tu ngan hang, thuc te chi thu dupe mot so it trudng hop Bien phap cuong che tiep theo la ke bien, phat mai tai san khong thuc hien dupe da so cac trudng hop tai san cua doanh 86 nghiep da bi cam co, the chap voi ngan hang Cac bien phap tiep theo nhu dinh chi hoa don, thu hoi ma so thue, thu hoi giay phep kho trien khai duoc khong thuc hien -duoc cac bien phap cudng che trudc theo quy dinh cua Luat Bo sung them dieu quy dinh phan cap cho Bo Tai chinh va CQT duoc xem xet, cho phep doanh nghiep nop dan nhung khoan no thue phu hop vdi tinh hinh tai chinh cua DN, dam bao thu no thue duoc kha thi cung nhu dam bao doi xu cong bang doi vdi DN co y thuc tuan thu nghia vu thue nhung gap kho khan tam thdi ve tai chinh 3.3.2 Kien nghi vo’i bo Tai chinh, Tong cue Mot la, De nghi Bo Tai chinh sua doi, bo sung Thong tu so 60/2007/TT-BTC Hudng dan thi hanh mot so dieu cua Luat QLT va hudng dan thi hanh Nghi dinh so 85/2007/ND-CP 25/5/2007 cua Chinh phu cho phu hop vdi thuc te hien Can thong nhat mot so mau bieu vao mot loai van ban quy dinh thong nhat, tranh trudng hop mot so ho so lap theo nhieu dang van ban (nhu mau bao cao danh gia ket qua tra theo Quyet dinh 460/QD-TCT nhung Thong tu 60/2007/TT-BTC khong co) Hai la, De nghi Tong cuc nghien cuu de don gian, giam cac budc cong viec khong can thiet Mot so quy trinh quan ly tao them cong viec va de dang tang them bien che Ba la, Tang cudng dao tao doi ngu CBCC dac biet la can bo lam cong tac tra, kiem tra, chuyen doi kip thdi cho cac can bo lam cong tac tra, kiem tra noi bo dap ung du dieu kien sang ngach tra vien, tra vien chinh de dam bao yeu cau cua doan tra, kiem tra noi bo theo quy dinh Hoan thien chinh sach luong, thudng va dieu kien, moi trudng lam viec doi vdi cong chuc thue Vi vay, de nghi Chinh phu, Bo Tai chinh can sdm co chinh sach luong, thudng, dieu kien va moi trudng lam viec phu hop tao dieu kien thuan loi cho can bo cong chuc nganh thue thuc hien tot nhiem vu duoc giao Bon la, De nghi nang cap tang truyen thong tu Cuc Thue den cac chi cuc 87 thue huyen; trien khai dong bo cac ung dung tin hoc phuc vu cong tac QLT cho cac Cue Thue, Chi cue Thue 3.3.3 Kien nghi voi Cap uy, chinh quyen dia phuong Mot la, Xay dung chinh sach khuyen khich phat trien SXKD, tao moi truong kinh doanh on dinh, co chinh sach thu hut dau tu tir nhieu nguon de nang cao nang luc SXKD cua cac doanh nghiep, tang thu nhap cho cac tang lop dan cu, qua tao nguon thu ben vung va on dinh cho ngan sach dia phuong Hai la, Chi dao cac Ban nganh phoi ket hop CQT quan ly thu thue nhSm tao sue manh tong hop cong tac thu ngan sach, xay dung quy che phoi hop giua CQT va cac cac co quan khac: Tai chinh, Kho bac, Hai quan, Ngan hang, So Ke hoach - dau tu, So Tai nguyen moi truong Ba la, Chi dao cac Ban, nganh trien day manh ung dung cong nghe thong tin vao cong tac quan ly giua co quan thue va cac doanh nghiep de doi chieu kiem tra cheo; xay dung va ban hanh quy che khai thac co so du lieu dung chung giua cac Ban, nganh nham phuc vu tot cho viec cung cap thong tin ve NNT, de kiem soat va kip thdi co chinh sach dieu tiet hoat dong thu chi NSNN 88 KET LUAN Doi mdi the che kinh te, hoan chinh he thong phap luat bao dam loi ich quoc gia va phu hop vdi cac quy dinh, thong le quoc, bao dam thuc hien cac cam ket nudc ta gia nhap WTO la mot yeu cau tat yeu Cu che QLT phu hup cd mot he thong phap luat ve thue theo nguyen tac cdng bang, thong nhat va dong bo, bao dam mdi trudng thuan loi, khuyen khich phat trien san xuat, kinh doanh Xay dung va hoan thien cu che QLT phu hup vdi su phat trien cua nen kinh te la mot tat yeu khach quan Viec thuc hien Luat QLT, cong tac QLT noi chung, QLT TNDN tren dia ban Nghe An noi rieng da cd chuyen bien tich cue; y thuc cua NNT viec ke khai, nop thue tu giac va kip thdi hon, ket qua thu ngan sach chuyen bien tot hon Dong thdi tac dong toan dien ddi vdi CQT tu to chuc bo may, chuc trach nhiem vu cua CQT den cdng tac QLT; quy dinh dun gian, rd rang, minh bach, nham nang cao trach nhiem, bao dam quyen, loi ich hup phap cua NNT, tao dieu kien cho NNT chap hanh tot phap luat thue Tuy nhien, ben canh nhung ket qua dat duoc, hien van khong it han che cu che QLT, tir cu cau to chuc quan ly, can bo den quy trinh - thu tuc QLT Nhung han che da lam cho Luat thue chua duuc tuan thu nghiem ngat, tinh trang that thu thue, nu dong thue bien, anh hudng ldn den viec phat huy duuc tac dung cua cdng cu thue dieu tiet vT mo nen kinh te va nhat la anh hudng true tiep den ke hoach thu NSNN Trong luan van: "Hoan thien co' che QLT TNDN d Viet Nam (qua nghien cuu thuc tien Cue Thue tinh Nghe An)", da tien hanh nghien cuu, phan tich thuc trang, chi nguyen nhan va tim giai phap hoan thien cu che QLT TNDN Cu the, luan van da hoan mot sd nhiem vu sau day: He thong hoa mot sd van de co ban ve QLT TNDN ; phan tich danh gia thuc trang QLT TNDN tren dia ban Nghe An nhung nam vira qua Dong thdi chi nguyen nhan va mot sd han che cua cu cau to chuc bo may; chat luung doi ngu cdng 89 chuc vien chuc; chinh sach thue TNDN hien hanh; he thong thong tin, co so du lieu NNT; cac chuc nang QLT; tra, kiem tra thue, anh huong den cong tac QLT TNDN Tren co so thuc trang co che QLT TNDN tren dia ban Nghe An, luan van da dua mot so giai phap nham tang cuong cdng tac QLT TNDN thoi gian toi Cac giai phap chu yeu la: Tiep tuc hoan thien van ban chinh sach, hop ly bo may, to chuc thuc hien, tang cuong tra kiem tra, nang cao nang luc cua cac co quan QLT Tuy nhien, nhung giai phap tren mang nhieu tinh goi mo Rat mong nhan duoc su dong gop y kien cua cac thay giao, co giao, cac dong nghiep cung toan the ban doc./ 90 TAI LIEU THAM KHAO yr yr Hai Anh "Tang cudng quan ly Nha nudc ve thue - yeu cau cap bach hien nay”, Tap chi thue Nha nude, sd 8/2001 PGS TS Nguydn Thi BSt, PGS TS Vu Duy Hao (2002), Giao trinh QLT, Nha xuat ban thdng ke Bo Tai chinh (2010), Doi mdi QLT2010, Nha xuat ban Tai chinh Bo Tai chinh (2000), Chien luqc cai each he thong thue Viet Nam giai doan 2001-2010, De tai nghien cuu khoa hoc cap bo Bo Tai chinh, Phdng thuong mai cong nghiep Viet Nam (2001) thue nhap khau Viet Nam AFTA giai doan 2001-2006 Hoang Dinh Co, (2000), Nang cao hieu qua quan ly thu thue d Viet Nam ve qua trinh doi mdi, luan van thac si kinh te, Dai hoc kinh te quoc dan C.Mac-Ph.Ang (1972), Tuyen tap, Tap22, NXB Sy that, Ha Noi Cue Thue Nghe An (2008, 2009, 2010), Bao cao tdng ket cong tac thue Le Doan Danh (2004), QLT khu vuc kinh te NQD tren dia ban tinh Nghe An Thuc trang va giaiphap doi mdi, luan van thac sy 10 Dang Cong san Viet Nam (2001), Nghi quyet Dai hoi toan quoc lan thu IX, NXB Chinh tri quoc gia, Ha Noi 11 Dang Cong san Viet Nam (2006), Nghi quyet Dai hoi toan quoc lan thu X, NXB Chinh tri quoc gia, Ha Noi 12 Dai hoc Kinh te quoc dan (1997), Hoi nhap AFTA - Ca hoi va thach thuc 13 Giao trinh thue Nha nudc (2000), NXB Thdng ke Ha Noi 14 Nguyen Van Hieu (2002), Cac giai phap hoan thien cai each he thdng thue d Viet Nam, Luan an Tien si, Hoc vien Tai chinh 15 Hoc vien Hanh chinh Quoc gia (2007), Tai lieu boi dudng ve Quan ly hanh chinh Nha nudc, Nha xuat ban Khoa hoc va ky thuat 16 PGS TS Nguyen Thi Lien, PGS TS Nguyen Van Hieu (2008), Giao trinh Thue, Nha xuat ban Tai chinh 17 Vu Thi Mai "Mo hinh to chuc CQT tren the giai", Tap chi Thue Nha nudc sd thang 3/2003 91 18 PGS,.TS Do Dure Minh, TS Nguyen Viet Cuong (Dong chu bien),(2005), Giao trinh Ly thuyet thue, NXB Tai chinh 19 Nguyen Minh Ngoc (Tong cue Thue) "Dich vu hoa doi tuong nop thue - xu hudng cai each cdng tac QLT", Thai bao Tai chinh Viet nam, so 143 (884) 29/11/2002 20 Nghi dinh sd 85/2007/ND-CP 25/05/2007 cua Chinh phu qui dinh chi tiet thi hanh Luat QLT 21 Nghi dinh sd 98/2007/ND-CP 07/06/2007 cua Chinh phu qui dinh ve xu ly vi pham phap luat ve thue va cuong che thi hanh quyet dinh hanh chinh thue 22 TS Quach Due Phap (2000), Nhung van de can gidi quyet de thuc hien cai each hanh chinh ve cdng tac thu thue Ban to chuc can bo Chinh phu, Ha noi 23 TS Quach Due Phap "Tien trinh cai each he thong chinh sach thue d Viet nam", Tap chi thue Nha nudc, sd 4/2002 24 TS Quach Due Phap (1999), Thue cdng cu dieu tiet vi mo nen kinh te, NXB Xay dung, Ha Noi 25 Tran Thi Minh Phuong (2003), Tang cuong kiem soat nguon thu thue TNDN, luan van thac sy 26 Quoc Hoi nudc CHXHCN Viet Nam (2007), Luat QLT 27 Quoc Hoi nudc CHXHCN Viet Nam (1997), Luat thue TNDN 28 Quoc Hoi nudc CHXHCN Viet Nam (2003), Luat thue TNDN 29 Qudc Hoi nudc CHXHCN Viet Nam (2008), Luat thud TNDN 30 Qudc Hoi nudc CHXHCN Viet Nam (2003), Luat doanh nghiep 31 Huynh Ngoc Son (2006), Nang cao hieu qua cdng tac thu thue tren dia ban tinh Thira Thien Hue, luan van thac sy 32 TS Vo Kim Son "Quan tri Nha nudc (governance) - mot each tu mdi ve hoat dong quan ly Nha nudc", Tap chi Quan ly Nha nude, sd 12(59) 2000 33 Tong cue Thue (2008), He thong van ban phap luat ve thue TNDN, Nha xuat ban Tai chinh 34 Tong cue Thue (2007), Luat QLT & cac van ban hudng dan thi hanh, Nha xuat ban Tai chinh 35 Tong cue Thue (2007), Nhung dieu can biet ve Luat QLT, Nha xuat ban Tai chinh 92 36 Tong cue Thue (2009) Hudng dan mdi ve ke khai thue, Nha xuat ban Ha Noi 37 Tong cue Thue (2008, 2009 ,2010), Bao cao tong ket cong tac thue 38 Tong cue Thue (1998), Quy trinh QLT cac doanh nghiep ban hanh kern theo QuySt dinh 1368 TCT/QD/TCCB 19/12/1998, Quy£t dinh 39 Tong cue Thue (2000), Chien lucre cai each thue 10 nam 2001- 2010 40 Tong cue Thue (2004), Chien lucre cai each he thdng thue den nam 2010 41 Tong cue Thue (2010), Chien lucre hoan thien he thong chinh sach thue giai doan 2011-2020 42 Tong cue Thue (2010), Chien lucre phat trien nganh thue giai doan 2010- 2015 43 Tong cue Thue, Cong van so 4055 TCT/TCCB 31/12/2004 cua Tong Cue Thue ve hudng dan to chuc bo may thuc hien quan ly chuc nang theo co che tu khai, tu nop thue 44 Tu lieu kinh te cac nudc vien ASEAN (2001), NXB Thdng ke, Ha Noi - 2001 45 Thue Viet Nam qua cac thdi ky lich su, tap va tap 2, NXB Chinh tri Quoc gia, Ha Noi - 2000 46 Thdng tu sd 61/2007/TT-BTC 14/06/2007 cua Bo Tai chinh hudng dan thuc hien xu ly vi pham phap luat ve thue 47 Thdng tu sd 60/2007/TT-BTC 14/06/2007 cua Bo Tai chinh hudng dan thi hanh mot sd dieu cua Luat QLT va hudng dan thi hanh Nghi dinh sd 85/ND-CP 25/05/2007 cua Chinh phu qui dinh chi tiet thi hanh mot sd dieu cua Luat QLT 48 Van kien Dai hoi dai bieu toan qudc Ian thu X, Nha xuat ban Chinh tri Quoc gia, Ha noi 49 Vu Chinh sach Tai chinh (1999), Dinh hudng chinh sach tai chinh 2001-2010 Cac trang web: http://www.gdt.gov.vn http://www.mof.gov.vn http://www.nghean.gov.vn