Hoàn thiện cơ chế quản lý thuế đối với các doanh nghiệp có vốn đầu tư trực tiếp nước ngoài ở việt nam (lấy ví dụ ở hà nội)

TRUONG DAI HOC KINH TE QUOC DAN NGUYEN DUONG HUNG a; < HOC KTO.C TT THONG TIN THU VILN PHONG LUAN AN-TU LlgU | HOAN THIEN CO CHE QUAN LY THUE DOl vOi CAC DOANH NGHIEP CO VON DAU TU" TRLC TlEP NIOC NGOAI O VIET NAM (LAY VI DU HA NOl) Chuyen nganh: Kinh te chinh tri LUAN VAN THAC SI KINH TE NGU'CH HUONG DAN KHOA HOC: TS TRAN VIET TIEN 3446 Ha Noi, Nam 2008 Ih- ■——i rf MUC LUC • • Trang DANH MUC CAC CHET VIET TAT Chuang LOH MOT DAU NHUNG VAN DE LY LUAN VA TH (C TIEN VE CO CHE QUAN LY THUE 1.1 QUAN NIEM VE QUAN LY THUE VA CO CHE QUAN LY THUE 1.1.1 Thue va quan ly thue Z A Z 1.1.2 Quan niem ve co che quan ly thue 10 1.2 Mot so van de co ban ve hoan thien co che quan ly thue 12 r r 1.2.1 Noi dung cua co che quan ly thue 12 Z Z Z z 1.2.2 Nhung nhan to anh hubng den hoan thien co che quan ly thue Z Z z 22 z 1.2.3 Tinh tat yeu khach quan hoan thien co che quan ly thue d Viet 27 Nam KINH NGHIEM CUA MOT SO QUOC GIA VA BIA PHUONG 1.3 29 TRONG NIOC VE HOAN THIEN CO CHE QUAN LY 1.3.1 Tong quan kinh nghiem cua mot so quoc gia va dia phuong 29 nude ve hoan thien co che quan ly thue 1.3.2 Nhung bai hoc kinh nghiem rut cho Viet Nam va Ha Noi ' « z 34 z ve hoan thien co che quan ly thue Chitong THUC TRANG VE HOAN THIEN CO CHE QUAN LY THUE DOI Vdfll DOANH NGHIEP CO VON DAU TU* TRUC TIEP MOC NGOAI O HA NOI 36 2.1 KHAI QUAT VE QUA TRINH HINH THANH VA PHAT TRIEN 36 CAC DOANH NGHIEP CO VON DAU TU” TRVC TIEP NIOC NGOAI O HA NOI 2.2 DAC DIEM CUA CO CHE QUAN LY THUE DOI VOI CAC DOANH 38 NGHIEP CO VON DAU TV TRVC TIEP NUOC NGOAI 2.3 HIEN TRANG VE HOAN THIEN CO CHE QUAN LY THUE DOI 40 VOI CAC DOANH NGHIEP CO VON DAU TV TRVC TIEP N V()C NGOAI - — r - ' A 2.3.1 He thong chinh sach thue doi vdi cac doanh nghiep dau tu 40 f true tiep nude ngoai 2.3.2 Ve to chuc thue hien quan ly thue doi voi cac doanh nghiep \ r 45 r co von dau tu true tiep nude ngoai d Ha noi 2.3.3 Ve giam sat viec thue hien quan ly thue va tuan thu Luat x r < 56 r thue cua cac doanh nghiep cd von dau tu true tiep nude ngoai 2.4 Nhung nhan xet rut nghien cuu co che quan ly thue doi r 60 z A vdi cac doanh nghiep cd von dau tu true tiep nude ngoai d Ha Noi 2.4.1 Nhung tuu da dat duoc: 60 r r /■ 2.4.2 Nhung han che va nguyen nhan han che cua co che quan ly a a r x 66 r thue doi vdi cac doanh nghiep cd von dau tu true tiep nude ngoai Chuang PHVONG HV6NG VA GIAI PHAP NHAM TIEP TUC HOAN 73 THIEN CO CHE QUAN LY THUE DOI VCH CAC DOANH NGHIEPCO VON DAU TV TRVC TIEP NIOC NGOAI O • • HA NOI 3.1 PHVONG IILONG TIEP TUC HOAN THIEN CO CHE QUAN LY THUE DOI VOI CAC DOANH NGHIEP CO VON DAU TVTRVC TIEP NVOC ngoai o HA NOI 73 3.1.1 Nhung nhan to anh hudng va xu hudng phat trien cac doanh 73 nghiep co von dau tu true tiep nude ngoai d Ha Noi 3.1.2 Dinh hudng tiep tuc hoan thien co che quan ly thue doi vdi 81 cac doanh nghiep dau tu true tiep nude ngoai d Ha Noi 3.2 NHUNG GIAI PHAP HOAN THIEN CO CHE QUAN LY THUE 84 DOI VOl CAC DOANH NGHIEP CO VON DAU Tl TRUC TIEP NIOC NGOAI O HA NOI 3.2.1 Tiep tuc hoan thien chinh sach thue 84 3.2.2 Xay dung qui trinh quan ly thue phu hop vdi dieu kien 90 nude ta va vdi xu the hoi nhap quoc te ’ ' 3.2.3 Tang cudng tra, kiem tra quan ly thue' doi vdi cac 96 doanh nghiep cd von dau tu true tiep nude ngoai d Ha Noi 3.2.4 Tiep tuc hoan thien to chuc bo may quan ly va nang cao trinh chuyen mon, nghiep vu cho can bo quan ly thue d Ha Noi 3.2.5 Day manh phat trien cong nghe thong tin nham tien tdi thue hien quan ly thue dien tu KET LUAN 105 DANH MUC • TAI LIEU • THAM KHAO 107 DANH MUC CAC CHU VIET TAT DTNN Dau tu nude ngoai NSNN Ngan sach nha nude DTNT Doi tuong nop thue NNT Ngudi nop thue GTGT (VAT) Gia tri gia tang TNDN Thu nhap doanh nghiep TTDB Tieu thu dac biet TKTN Tu khai, tu nop NSNN Ngan sach Nha nude GDP Tong san pham nude QLT Quan ly thue TNCs Tap doan da quoc gia BPCN Bo phan chuc nang KKKTT Ke khai ke toan thue TTHT Tuyen truyen ho trq r Don doc va cudng che thue r r DD&CCT r r r ASEAN Cac nude Dong nam A EU Cac nude lien minh chau Au OECD To chuc hop tac kinh te va phat trien WTO To chuc thuong mai the gidi DANH MUC BANG, BIEU DO, SO DO Trang Bieu dd 2.1: Tinh hinh tang trudng ve so luong doanh nghiep co 38 von dau tu true tiep nude ngoai tu 2005 den 2007 tai Cue thue Ha Noi Mo hinh 2.1: Mo hinh quan ly theo doi tuong 46 Mo hinh 2: Mo hinh quan ly theo co che tu tinh, tu khai va 47 r nop theo thong bao thue 54 Bang 2.1: Ket qua cong tac quan ly thu no qua cac nam tu 2005 ddn 2007 Bang 2.2: Ket qua cong tac kiem tra thue qua cac nam tu 2005 55 den 2007 A / r a Bieu 2.2: Tang trirdng so thu cac doanh nghiep co von dau 64 tu true tiep nude ngoai qua cac nam (tir 1999-2007) Bieu 3: Ty so thu cac doanh nghiep co von DTNN 65 tren tong so thu ve thue va phi qua cac nam tren dia ban Ha noi (tu 1999-2007) Mo hinh 3.1: Ty ve thue TNDN tren tong thu NSNN tren dia ban Ha noi 85 TRUONG DAI HOC KINH TE QUOC DAN ***** NGUYEN DUONG HUNG HOAN THIEN CO CHfi QUAN LY THUE DOI VCH CAC DOANH NGHIEP CO VON DAU TU TRU*C TIEP NIOC NGOAI VIET NAM (LAY VI DU O HA NOI) r Chuyen nganh: Kinh te chinh tri TOM TAT LU AN VAN THAC SI • • Ha N6i, Nam 2008 & i MO DAU Tinh cap thiet cua de tai nghien ciru Trong nhung nam qua, nganh thue da co nhung budc tien bo viec cai each co che quan ly thue, nang cao trach nhiem cua cac to chuc va ca nhan r r a viec thue hien nghia vu thue doi vdi Nha nude, tung birdc dieu chinh cac sac thue vdi Io trinh hoi nhap kinh te quoc te Nhd do, so thu tir thue va phi hang nam deu tang, luon trd nguon thu chu yeu cua ngan sach Nha nude, dap ung cang tot hon yeu cau phat trien cua dat nude Tuy nhien van ton tai nhung han che, thieu sot, nhu: he thong thue chua a •> / thue su dong bo, phu hop vdi co che thi trudng; chua xoa bd triet de cac bao cap qua thue; chinh sach thue cd nhung diem quy dinh chua chat che, tao ke hd cho cac to chuc, ca nhan lpi dung gian lan thue ; cong tac quan ly thue r a yeu kem, chua dap ung dupe yeu cau hien dai hoa; mot bo phan can bo thue yeu ca ve trinh va pham chat dao due, chua dap ung dupe yeu cau cua su nghiep doi mdi tir lam giam hieu qua cua mot so sac thue, anh hudng r a den nguon thu ngan sach nha nude A Z Chinh vi vay, tac gia chon nghien cuu de tai:” Hoan thien co* che d Viet Nam - (Lay vi du d Ha Noi.)” lam luan van tot nghiep Tinh hinh nghien cdu Da cd nhung de tai da nghien cuu lien quan den hoan thien co che quan ly thue nhu: De tai “ Giai phap hoan thien to chuc quan ly thu thue tren dia ban Ha Noi.”(1998), luan van thac si cua Nguyen Thi Nhi Ha; De tai “Nang cao hieu qua quan ly thu thue d Viet Nam ve qua trinh doi mdi”(2000), luan van thac si kinh te cua Hoang Dinh Co; De tai “Cai each he thong thue Viet Nam phuc vu sir nghiep cong nghiep hoa, hien dai hoa dat nude.”(2003), luan van thac si kinh te cua Nguyen Thi Thu Huong; De tai “Tang cudng vai tro Nha nude viec phat trien nguon nhan lire dap ung yeu cau hien dai hoa nganh thue d Viet Nam”(2006), luan van thac si kinh te cua Pham Due Thang De tai : "Doi moi va hoan thien cac chinh sach thue nham gop phan r r thue day chuyen dich co cau kinh te o Viet Nam theo huong cong nghiep hoa, hien dai hoa”(2007), luan van tien si kinh te cua Tao Hoang Anh Nhung chua cd de tai nao nghien ciru chuyen sau ve hoan thien co che quan ly thue doi voi cac doanh nghiep dau tu true tiep nuoc ngoai o Viet Nam va thue tien A Muc dich nghien ctiu cua de tai - Gop phan lam rd hon co so ly luan va thue tien ve hoan thien ve co che quan ly thue r r r r - Phan tich lam rd co che quan ly thue doi voi cac doanh nghiep cd von r a dau tu true tiep nuoc ngoai d Ha noi thdi gian qua Tren co so du phuong huong va cac gia phap nham hoan thien co che quan ly thue doi voi cac doanh nghiep co von dau tu true tiep nuoc ngoai d Ha Noi thdi gian toi r a Doi tu’O’ng va pham vi nghien ciru cua de tai r r r r Doi tuqng nghien cuu : Hoan thien co che quan ly thue doi voi cac r \ r r doanh nghiep cd von dau tu true tiep nuoc d Viet Nam (Lay vi du d Ha Noi) Luan van lay vi du pham vi Ha Noi chua mo rong Thdi gian nghien cuu : Tir nam 1990 den Phuong phap nghien ciru De thue hien dupe muc dich , luan van su dung cac phuong phap nghien cuu sau: iii - Phuong phap vat bien chung va vat lich su ; - Phuong phap phan ti'ch, tong hup, thong ke va so sanh; - Phuong phap chuyen gia ; - Phuong phap logic va lich su Dong gop cua luan an X r X r r - Khai quat va lam ro hon nhung van de co ban ve co che quan ly thue r r r r \ - Khao sat co che quan ly thue doi voi cac doanh nghiep co von dau tu true tiep nude ngoai o Ha Noi tu nam 1990 den nay, tu rut nhung r r r tuu va han che cung nhu nguyen nhan cua nhung han che cua co che quan ly r r r x r thue doi voi cac doanh nghiep co von dau tu true tiep nude ngoai x x r r r r - De xuat mot he thong giai phap nham hoan thien co che quan ly thue A Z • ' • ' ' doi vdi cac doanh nghiep cd von dau tu true tiep nude ngoai d Ha Noi, tap trung vao noi dung doi moi, sua doi, bo sung, hoan chinh cac chinh * r r •> r sach thue, co cau to chuc bo may, phuong pnap quan ly thue theo hudng chuyen mon hoa, chuyen sau theo chuc nang cung vdi nhung dieu kien thue hien co ban de dam bao cac giai phap duqc thue thi mot each hieu qua Ket cau luan an: Ngoai phan md dau, ket luan, danh muc tai lieu tham khao va phu luc, luan an gom chuong: quan ly thue a r r r Chuong : Thue trang ve hoan thien co che quan ly thue doi vdi cac doanh nghiep co von dau tu true tiep nude ngoai d Ha Noi Chuong : Phuong hudng va giai phap nham tiep tuc hoan thien co che quan ly thue doi vdi cac doanh nghiep cd von dau tu true tiep nude ngoai d Ha Noi 101 3.2.4 Tiep tuc hoan thien to chuc bo may quan ly va nang cao trinh chuyen mon, nghiep vu cho can bo quan ly thue o’ Ha Noi Mot la, Ra soat, danh gia qui dinh ve chuc nang nhiem vu cua tung bo phan tai co quan thue, tu bo sung, dieu chinh chuc nang nhiem vu; phan cap, phan quyen theo chuc nang cho tung bo phan nham dat hieu qua cao nhat, tranh chong cheo chuc nang nhiem vu Tiep tuc nghien cuu, hoan thien md hinh to chuc bo may theo hudng xay dung md hinh to chuc bo may theo chuc nang Tien tdi xoa bo md hinh to chuc quan ly chuc r r r ~ y nang dan xen, ket hup vdi quan ly doi tuong van cdn dang dap ton tai nhu hien la bo phan kiem tra thue Dong thdi tren co sd phan loai ddi tuong nop thue tien hanh xay dung bo may td chuc quan ly thue phu hop vdi qui md cua moi doi tuong nop thue, cu the : + Tang cudng nang luc quan ly, chi dao, dieu hanh cho co quan thue, dam bao quan ly tap trung thdng nhat toan nganh thue Dam bao du nhan luc, vat luc, khuon kho phap ly de td chuc trien khai thuc hien phap luat ve thue va chi dao bo may quan ly thue theo md hinh chuc nang r / + Bo may quan ly thue thuc hien co che quan ly tu ke khai- tu nop thue phai duoc xay dung hoan toan theo md hinh chuc nang nham tang r cudng cac chuc nang quan ly thue phu hop vdi trinh quan ly cua Viet Nam va tao dieu kien nang cao hieu qua quan ly, de dang ung dung cong nghe thdng tin hien dai hoa cong tac quan ly thue Tren co sd thuc hien quan ly theo chuc nang da hoan thien, tien hanh danh gia, phan loai cac z r i r doi tuong nop thue ldn de xay dung bo may quan ly thue phu hop vdi qui md cua ddi tuong nop thue, nham hudng tdi co che quan ly thue tuong thich, phu hop vdi su van dong cua cac td chuc, ca nhan hoat dong kinh doanh nen kinh te thi trudng co dinh hudng 102 + Tren co so ve the che va cac noi dung cai cach co lien quan, phan dinh ro co che quan ly tung cap, pham vi quan ly doi tuong nop thue va sac thue tai tung cap Xay dung qui che, nguyen tac phan cap, phan quyen ve quan ly thue tu cap Cuc den Chi Cuc Hai la, phai nang cao trinh chuyen mon, nghiep vu cho can bo quan ly thue De thuc hien duoc van de doi hoi phai: - Xay dung tieu chuan cho tung loai cong chuc thuc hien tung chuc nang quan ly cua nganh Phan cap can bo theo nang luc va hieu qua cong viec Trudc mat xay dung tieu chuan cho cong chuc chuc thuc hien tung chuc nang quan ly thue Day la mot noi dung quan trong cong tac quan ly va phat trien nguon nhan luc cua bo may nganh thue giai doan hien nay, no chinh la dieu kien de Nganh thue co mot to chuc bo may hien dai, hieu qua nham thuc thi cac muc tieu chien luoc ma Dang va Nha nudc giao cho Ra soat, danh gia nang luc can bo toan nganh thue, phan loai can bo nganh theo trinh do, tuoi, nang luc Xac dinh so can bo co the bo tri vao cac chuc nang, bo phan quan ly theo co cau mdi Lap ke hoach dao tao va tai dao tao can bo phu hop vdi yeu cau mdi Xac dinh so can bo khong du dieu kien tieu chuan tiep tuc su dung bo may mdi r r r Xay dung phuong an xu ly, sap xep hoac cho thoi viec doi vdi cac can bo - Danh gia phan loai cong chuc theo trinh do, tren co so soat, phan bo nguon luc thuc hien cac chuc nang quan ly thue toan nganh Xay dung va thuc hien luan chuyen can bo thue nganh Viec luan chuyen phai dam bao muc tieu phat trien can bo chuyen sau theo chuc nang quan ly thue 103 - Xay dung doi ngu can bo quan ly gidi thong qua viec phat hien, boi dudng, qui hoach va de bat mot each minh bach, cong bang nham nang cao nang luc cua dieu hanh cua co quan thue cac cap - Xay dung ke hoach tuyen dung can bo mdi, cac tieu chuan tuyen dung, qui trinh tuyen dung dam bao chat luong, sach Xac dinh cac cong viec tam can tuyen dung dam bao yeu cau hien dai hoa nhu can bo co trinh tin hoc, luat hoc - Xay dung cac chuong trinh dao tao dai han, trung han va ngan han de xoa dan khoang cach ve trinh cua cong chuc hien tai so vdi yeu cau de thuc hien cac chuc nang quan ly thue mdi Ba la, phai co co so vat chat ky thuat tang, doi ngu chuyen gia gidi va nguon nhan luc doi dao phuc vu cho yeu cau hien dai hoa cong tac quan ly cua nganh Cu the: + Xay dung trung tam boi duong nghiep vu thue hien dai, du suc dap ung yeu cau dao tao, boi duong cong chuc toan nganh thue + Tang cuong tuyen dung va lua chon cong chuc co du nang luc trinh do, pham chat dao duc tham gia cac chuong trinh dao tao chuyen sau tai cac nudc tien tien khu vuc Moi chuyen gia nudc ngoai vao Viet Nam to chuc cac khoa boi duong chuyen sau cac chuc nang quan ly thud cho cong chuc thue r 3.2.5 Day manh phat trien cong nghe thong tin nham tien tdi thue hien quan ly thue dien td Thiet ke lai tong the he thong tin hoc theo hudng tap trung nham dap ung cac yeu cau nghiep vu cai cach bao gdm: he thong mang va tang 104 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 y r r y r 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 r r r tra thue Xac dinh mo hinh he thong thong tin thue va mo hinh co so du lieu doi tupng nop thue cua nganh theo hudng tap trung du lieu tu r va ngoai nganh thue Hoan thien xay dung co so du lieu tai tung cap, mo hinh trao doi du lieu nganh thue va tao lap kho co so du lieu tap trung toan nganh Thue Xay dung he thong phan mem phan tich, lua chon doi tupng can r •> r r r tra, kiem tra thue hoac cudng che thue Quan ly chat lupng cong tac tra, kiem tra thue Tiep tuc nang cap trang WEB nganh thue, cung cap cac dich vu ke khai thue dien tu tren mang Internet; tao them cac kenh giao tiep giua doi r r r •> tupng nop thue vdi co quan thue nhu he thong quan ly trao doi thu tin dien tu, hoi dap truc tuyen, dien thoai tu dong, Tiep tuc phoi hpp vdi Bo tai chinh xay dung tang truyen thong thong suot dam bao he thong hoat dong 24/24 gio vdi he thong du phdng su co an toan, nhanh chong Xay dung va thuc hien ke hoach chuyen doi mot cach hpp ly, co thu tu uu tien doi vdi cac hoat dong nghiep vu cot loi nham chuven doi du lieu toi da tu he thong cu sang he thdng mdi mot cach hieu qua, khong gay gian doan qua trinh quan ly pham vi toan nganh thue 105 KET LUAN Ddi mdi the che kinh te, hoan chinh he thong phap luat bao dam loi ich quoc gia va phu hop voi cac quy dinh, thong le quoc, bao dam thuc hien cac cam ket nude ta gia nhap WTO la mot yeu cau tat yeu Chinh vi vay, Dang, Nha nude va Chinh phu da, dang va se rat quan tarn den xay dung va hoan thien dong bo the che tai chinh phu hop vdi the che kinh te thi trudng dinh hudng xa hoi chu nghia Trong thue la cong cu hieu qua de Nha mdi trudng thuan loi cho san xuat kinh doanh phat trien, giai quyet nhieu hoi nhap quoc te Vi vay, xay dung va hoan thien co che quan ly thue phu hop vdi su phat t \ r r r r r trien cua nen kinh te la mot tat yeu khach quan Co che quan ly thue phu hop cd mot he thong phap luat ve thue theo nguyen tac cong bang, thong nhat va dong bo, bao dam mdi trudng thuan loi, khuyen khich phat trien san xuat, *> r r r kinh doanh Xu hudng giam va on dinh thue suat, md rong ddi tuong thu, dieu tiet hop ly thu nhap Khong long ghep chinh sach xa hoi chinh sach thue Cd phuong phap tinh thue, quan ly thu thue, xu ly cac vi pham ve thue theo thong le quoc te; cong tac quan ly hanh chinh thue hien dai va dich vu tu van thue cang phat trien Vdi mong muon gop phan dua nhung luan cu de xay dung va hoan thien co che quan ly thue, nang cao hieu qua cua cong tac quan ly thu thue d Viet Nam, luan van da khai quat hoa cac van de ly luan va thuc tien ve co che quan ly thue, cac yeu cau va dinh hudng cua cai each he thong thue d Viet Nam Dong thdi tren co so khai quat nhung van de ly thuyet co ban ve thue, luan van da dua khai niem, di sau lam rd ve noi dung cua co che quan ly r r thue Ben canh do, luan van da nghien cuu kinh nghiem cua mot so nirdc va 106 dia phuong cua Viet Nam thuc hien co che quan ly thue tu khai, tu nop thue, tu rut cac bai hoc ap dung cho Viet Nam Tren co so nghien cuu ly thuyet va thuc tien nhu vay, luan van danh gia nhung mat dupc va chua duoc doi voi co che quan ly thue o nudc ta giai doan vua qua, tu do, de xuat nhung giai phap, kien nghi doi mdi va hoan thien co che quan ly thue tu 2008 den nam 2020 nham muc tieu xay dung co che quan ly thue hop ly tao dieu kien thuan lpi cho moi doi tupng nop thue, bao dam cong bang xa hoi va tao dong luc phat trien cho nen kinh te Tuy nhien, co che quan ly thue chi la mot nhung co che quan ly tai chinh cua Nha nudc, vi vay, de day nhanh toc tang truong kinh te, dat dupc budc chuyen bien quan ve nang cao hieu qua va tinh ben vung cua su phat trien, sam dua nuac ta khoi tinh trang kem phat trien, can phai co r \ r ft su ket hop dong bo giua co che chinh sach quan ly thue vdi cac co che r chinh sach kinh te - tai chinh va cac chinh sach xa hoi khac Tren co so ket hop do, luan van hy vong se dong gop mot phan vao viec r thuc hien thang lpi cac chu truong ldn cua Dang va Nha nudc Mac du da co nhieu co gang nhung day la van de mdi va phuc tap nen luan van kho tranh khoi nhung khiem khuyet, rat mong cac thay co giao dong gop y kien de luan van dupc hoan thien hon va co the dong gop tot hon vao linh vuc nghien cuu nay./' 107 DANH MUC TAI LIEU THAM KHAO • • yr yr Hai Anh "Tang cuang quan ly Nha nudc ve thue - yeu cau cap bach hien nay", Tap chi thue Nha nunc, so 8/2001 Tao Hoang Anh(2007), Doi mdi va hoan thien cac chinh sach thue nham y r r gop phan thuc day chuyen dich ca cau kinh te d Viet Nam theo hudng cong r r nghiep hoa,, hien dai hoa, Luan an tien si kinh te, Hoc vien tai chinh Trong Bao "Hieu qua hoat dong hanh thu nhin tu goc thong tin kinh te", Thoi bao Tai chinh Viet nam, so 5(746) 11/1/2002 Bo Tai chinh, Bao cao tai chinh hang nam cua Bo tai chinh (tu 2003-2007) Bo Tai chinh - Tong cuc Thue (2001), Thue Viet nam qua cac thai ky lich r r su (tap I, tap II), Nha xuat ban chinh tri quoc gia, Ha noi Bo Tai chinh, Thong tu 134/2008/TT-BTC hudng dan chi tiet thi hanh Nghi dinh 32/2007/ND-CP qui dinh chi tiet ve hudng dan thi hanh Luat thue TNDN Bo Tai chinh, Thong 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 co che quan ly thue tu khai, tu nop Bo Tai chinh , Quyet dinh cua Bo Tai chinh so 49/2007/QD-BTC 15 A A thang nam 2007 ve viec quy dinh chuc nang, nhiem vu, quyen han va co cau to chuc cua Cuc Thue truc thuoc Tong cuc Thue Bo Tai chinh, Vien Nghien cuu chinh sach TCTH (2002), Ve to chuc thue vu hanh chinh Nhat ban, che dao tao can bo thue vu, che trimg thu thue nha nudc, Tai lieu hoi thao thue thu nhap ca nhan Viet nam tai Tokyo nam 2002 108 10 Bo ke hoach dau tu, Bao cao so lieu tong ket cua Cue dau tu nudc ngoai Bo ke hoach dau tu cho nhung du an edn hieu lire tinh tdi 22/12/2007 11 PGS.TS Nguyen Thi Bat, TS Vu Duy Hao (Dong chu bien), Giao trinh quan ly thue, NXB Thong ke, 2002 12 TS Mai Van Buu-TS Phan Kim Chien (2001), Quan ly Nha nude ve kinh r r te (Giao trinh sau dai hoc), Nha xuat ban Khoa hoc va Ky thuat, Ha noi 10 TS Mai Van Buu-TS Doan Thi Thu Ha (1999), Giao trinh quan ly Nha x r r nudc ve kinh te, Nha xuat ban Khoa hoc va Ky thuat, Ha noi 13 Hoang Dinh Co, Nang cao hieu qua quan ly thu thue d Viet Nam ve qua r rr trinh ddi mdi, luan van thac si kinh te, Dai hoc kinh te quoc dan,2000 14 Cue thue TP Ha noi, Bao cao tong ket nam cong tac thue Cac nam 1999- 2007 15 Chinh phu, QuySt dinh 197/2003/QD-TTg 23/9/2003 cua Thu tudng Chinh phu ve viec ban hanh co che quan ly thue tu khai, tu nop 16 GS TS Nguyen Duy Gia (1997), Nang cao quyen luc-nang luc-hieu lire quan ly Nha nudc nang cao hieu lire phap luat, Hoc vien Hanh chinh quoc gia, Nha xuat ban lao dong, Ha noi 17 Van Hiep "Chi phi thue", Ban tin Thue quoc te (liru hanh noi bo), Nha xuat ban Tai chinh thang 12/2001 18 T S Nguyen Thi Lien, TS Nguyen Van Hieu (Dong chu bien), Giao trinh nghiep vu thue, NXB Tai chinh, 2005 19 Vu Thi Mai "Md hinh td chuc co quan thue tren the gidi", Tap chi Thue Nha nudc so thang 3/2003 20 Phan Hien Minh (2002), Hoan thien phuong phap dinh gid chuven giao chinh sach thue Viet Nam - Luan an tien si kinh te, Hoc vien tai chinh 109 21 PGS,.TS Do Due Minh, TS Nguyen Viet Cuong (Dong chu bien), Giao trinh Ly thuyet thue, NXB Tai chinh, 2005 22 Nguyen Minh Ngoc (Tong cue Thue) "Dich vu hoa ddi tuong nop thue o ' -■ • ■-■ • r xu huong cai cach cOng tac quan ly thue", Thoi bao Tai chinh Viet nam, so 143 (884) 29/11/2002 23 Nien giam thong ke Ha Noi cac nam tu 1999 den 2007 24 TS Quach Duc Phap (2000), Nhung van de can giai quyet de thuc hien cai cach hanh chinh ve cong tac thu thue, Ban to chuc can bo Chinh phu, Ha noi 25 TS Quach Duc Phap "Tien trinh cai cach he thong chinh sach thue d Viet nam", Tap chi thue Nha nudc, so 4/2002 26 Quoc hoi nudc Cong hoa xa hoi chu nghTa Viet Nam, Luat dau tu so 59/2005/QH11 29/11/2005 27 Quoc hoi nudc Cong hoa xa hoi chu nghTa Viet Nam, Luat Quan ly Thue so 78/2006/QH11 29 thang 11 nam 2006 28 Quoc hoi nudc Cong hoa xa hoi chu nghTa Viet Nam, Luat thue thu nhap doanh nghiep so 09/2003/QH11 17/6/2003 la cac Nghi dinh cua Chinh r r phu quy dinh chi tiet thi hanh Luat thue thu nhap doanh nghiep 29 Quoc hoi nudc Cong hoa xa hoi chu nghTa Viet Nam, Luat thue gia tri gia tang 1997/QH09 10/5/1997 on to tta: /ru’, r.: #7. _ ta.rr: L te, 30 iS Nguyen huu iai (Chu bicu), Giao irma7_ Ly thuyet iui cnmn - Lien NXB Thdng ke, 2002 31 GS.TS Do Hoang Toan, PGS.TS Mai Van Buu (Dong chu bien), Giao trinh Quan ly nha nuoc ve kinh te, NXB Lao dong - Xa hoi, 2005 32 Tong cuc Thue, Bao cao thudng nien (Annual Report) 33 Tong cuc Thue, Luat ve quan ly thu thue cua nuoc Cong hoa Nhan dan Lrung Hoa (ban dich), Tai lieu tham khao kem theo cong van so 4452 no TCT/TCCB 05/11/2001 cua Tong cue Thue 34 TOng cuc Thue, Cong van so 4055 TCT/TCCB 31/12/2004 cua Tong Cuc Thue ve huong dan to chuc bo may thuc hien quan ly chuc nang theo cu che tu khai, tu nop thue 35 TS Vo Kim Sun "guan tri Nha nuac (governance) - mot each tu mai ve hoat dong quan ly Nha nuac", Tap chi Quan ly Nha nuoc, so 12(59) 2000 r \ r t 36 Van kien Dai hoi dai bieu toan qudc lan thu X, Nha xuat ban Chinh tri Quoc gia, Ha noi Phu luc 2.1: DAU TlfTRlfC TIEP NUOC NGOAI THEO NGANH 1988- 2007 (TINH T6l NGAY 31/12/2007 - CHI TINH CAC DU AN CON HIEU LUC STT So du an Chuyen nganh Cong nghiep va xay dtfng 20,045,968,689 40 3,902,961,815 2,345,961,815 5,148,473,303 CN nhe 2572 13,553,033,810 5,943,809,944 3,639,419,314 CN nang 2434 24,437,228,586 y,z93,80o,o6o 7,049,865,865 CN there pham 312 3,643,885,550 1,617,923,717 2,058,406,260 Xay dung 461 5,868,154,910 1,916,627,385 2,149,803,947 4,458,158,278 2,115,319,681 2,021,028,587 929 Nong-Lam nghiep 800 4,008,270,499 1,867,539,550 1,852,506,455 Thuy san 129 449,887,779 247,780,131 168,522,132 1,936 Dich vu III Dau t thde hien 21,118,126,226 Nong, lam nghiep II Von dieu le 51,405,264,671 5,819 CN dau Von dau t 29,193,410,221 12,653,163,964 7,167,440,030 Dich vu 966 2,155,006,145 947,877,283 383,082,159 GTVT-Bu dien 211 4,323,882,565 2,781,446,590 721,767,814 Khach san-Du lich 227 6,135,310,332 2,569,935,362 2,401,036,832 Tai chinh-Nqan hang 67 915,827,080 850,404,447 714,870,077 Van hoa-Yte-Giao due 272 1,249,195,062 573,586,594 367,037,058 3,477,764,672 944,920,500 111,294,598 XD Van phong-Can ho 154 9,418,878,164 3,468,469,591 1,892,234,162 XD tang KCX-KCN 30 1,517,546,201 516,523,597 576,117,330 35,886,609,871 29,234,437,306 XD Khu thi men Tong so Nguon: CUC 8,684 85,056,833,170 DAU TU’ NUOC NGOAI -BO KE HOACH & DAU TU Phu luc 2.2: DAU TU TRUC TIEP NUOC NGOAI THEO DIA PHUONG 1988-2007 (TINH Tdi NGAY 31/12/2007 - CHI TINH CAC DU AN CON HIEU LUC Dia phclng So dir an Von dau t Von dieu le TP Ho Chi Minh 2399 17,013,524,750 7,100,900,289 6,347,487,062 Ha Noi 1011 12,664,570,044 5,661,169,078 3,589,621,920 Dong Nai 917 11,665,711,568 4,655,087,285 4,152,591,894 Binh Dong 1581 8,516,393,283 3,452,028,952 n n-7Q Ba Ria-Vung Tau 159 6,111,349,896 2,397,533,861 1,267,669,334 Hai Phong 270 2,729,564,057 1,148,295,920 1,273,511,670 Dau 36 2,142,461,815 1,785,461,815 5,148,473,303 Vinh Phuc 151 2,034,201,656 647,926,192 438,759,582 Phu Yen 38 1,945,576,438 619,858,655 122,827,280 10 Long An 188 1,865,839,159 681,249,868 423,043,982 11 Da N§ng 111 1,852,320,789 824,541,457 184,751,090 12 Hai Dong 278 1,830,418,293 703,182,321 439,671,370 13 Ha Tay 80 1,814,524,642 520,451,389 218,528,786 14 Quang Ngai 15 1,124,528,689 564,291,000 12,026,572 15 Quang Ninh 95 974,537,560 393,853,172 397,950,850 16 Bac Ninh 106 932,807,501 422,668,235 199,920,266 17 Thira Thien-Hue 41 792,239,810 275,996,347 145,927,618 18 Thanh Hoa 32 754,932,144 244,626,061 451,006,380 19 Khanh Hoa 76 658,702,094 223,730,412 375,536,598 20 Hng Yen Hau Giang 118 636,920,890 630,763,217 253,606,152 350,911,232 133,204,141 STT \ Dau t thi/c hien r\~rr\ -7f\£ 21 1,054,000 22 Tay Ninh 23 148 582,587,853 366,712,607 238,333,738 Quang Nam 53 518,871,371 220,756,233 64,624,841 24 Ninh Binh 13 470,214,910 149,225,529 7,665,143 25 Kien Giang 10 457,358,000 202,298,000 397,410,402 26 Binh Dinh 30 367,411,000 126,542,000 87,246,832 27 Lam Dong 94 m V iQ 77 , 04q 172,790,404 88,056,400 28 Phu Tho 41 313,217,987 164,580,290 205,655,466 29 Lao Cai 34 308,639,040 110,051,877 23,536,321 30 Thai Nguyen 16 293,205,472 105,295,472 42,653,325 31 Binh Thuan 58 282,604,183 110,834,387 32,826,740 32 Nghe An 20 262,175,001 117,107,458 112,515,923 33 Tien Giang 15 215,366,723 118,653,112 143,894,982 34 Bac Giang 46 207,763,197 96,923,820 13,925,893 35 Binh Phdc 61 193,135,000 132,065,380 21,376,506 36 Ha Nam 24 160,359,490 77,243,165 11,007,156 37 Ninh Thuan 15 151,125,566 49,158,839 7,100,442 38 Can Tho 45 145,546,611 91,508,213 55,626,805 39 Thai Binh 20 105,808,921 50,426,357 6,180,326 40 Ben Tre 10 103,469,048 82,654,175 7,512,621 41 Lang Son 32 93,755,102 48,172,784 20,467,311 42 Hoa Binh 21 76,792,891 31,326,210 18,935,192 43 Nam Dinh Gia Lai 17 76,099,022 74,934,616 36,036,943 14,160,000 14,047,500 I I 44 25,925,540 45 Tuyen Quang 46 71,000,000 20,500,000 \finh Long 13 56,995,000 25,585,000 11,876,630 47 Quang Tri 14 52,659,500 21,717,100 8,238,840 48 Son La 44,190,000 15,272,000 16,452,898 49 Tra Vinh 12 43,937,701 26,773,701 10,797,147 50 Ha Tinh 10 41,695,000 18,460,000 1,745,000 51 Dong Thap 13 36,113,037 30,533,037 2,700,741 52 Bac Lieu 35,942,476 22,686,517 38,675,652 53 Quang Binh 32,333,800 9,733,800 25,490,197 54 Soc Trang 24,583,000 11,303,000 3,055,617 55 Ha Giang 19,925,000 11,633,000 900,625 56 Yen Bai 19,715,188 9,709,581 7,213,631 57 Cao Bang 11 19,600,812 14,255,000 1,200,000 58 Bac Can 17,572,667 8,104,667 3,220,331 59 Dac Lac 16,668,750 5,168,750 20,433,000 60 Dac Nong 15,499,000 10,891,770 6,224,738 61 An Giang 15,161,895 4,846,000 18,158,352 62 Kon Turn 10,130,000 7,540,000 7,428,043 63 Ca Mau 6,875,000 6,875,000 931,784 64 Lai Chau 4,000,000 3,000,000 496,271 65 Dien Bien 129,000 129,000 129,000 85,056,833,170 35,886,609,871 29,234,437,306 Tong so Nquon:QX3Q, 8,684 DAU TUr NLTOC NGOAI -BO KE HOACH & DAL TIT Phu luc: 2.3 SO THU CAC DOANH NGHIEP CO VON DAU TU TRUC TlEP NUOC Ti> 1999-2007 1999 THU DTNN 2000 2001 2002 2003 2004 2005 2006 2007 Thu khac