Hoàn thiện cơ chế quản lý thuế gtgt đối với hộ kinh doanh cá thể (qua khảo sát thực tiễn trên địa bàn quận hoàn kiếm hà nội)

TRUONG DAI HOC KINH TE QUOC DAN ■ ■ 0DBdQIg8G8 - NGUYEN XUAN DUNG DAI HQC KTQD TT THdNG TN THU VItN PHONG LUAN AN ■ TU Ll|U HOAN THIEN CO CHE QUAN LY THUE GTGT DOI VO HO KINH DOANH CA THE (QUA KhAo SAT THUC TifN TREN DIA BAN QUAN HOAN KiEM - HA NOI) CHUYfiN NGANH: KINH Tfi' CHINH TRI LUAN VAN THAC SY KINH TE • • NgUOi htfdng dan khoa hoc: PGS TS DANG VAN THANG HA NOI, NAM 2011 I.O'I CAM DOAN Toi xin cam doan day la cong trinh nghien cuu doc lap cua toi Cac so lieu duoc neu luan van la trung thuc va co trich nguon Ket qua nghien cum luan van la trung thuc va chua duoc cong bo bat ky cong trinh nghien cuu nao Ha noi, thang 12 nam 2011 A Tac gia luan van rw-, r • i w Nguyen Xuan Dung MUC LUC • • LOI CAM DOAN MUC LUC DANH MUC CAC CHU VIET TAT DANH MUC BANG BIEU, SO DO TOM TAT LUAN VAN MO DAU .1 CHLTONG 1: NHiTNG VAN DE CO BAN VE THUE GTGT VA CO CHE QUAN LY THUE GTGT DOI VOI HO KINH DOANH CA THE 1.1 Tong quan ve thue, thue GTGT va co’ che quan ly thue GTGT doi vdi ho kinh doanh ca the 1.1.1 Khai niem ve thue va each phan loai thue 1.1.2 Thue GTGT: Khai niem, dac diem va vai trd cua thue GTGT 1.1.3 Ca che quan ly thue GTGT doi vdi ho kinh doanh ca the 13 1.2 Noi dung, cac nhan to anh huong va su’ can thiet hoan thien co’ che quan ly thue GTGT doi vol ho kinh doanh ca the 20 1.2.1 Noi dung co che quan ly thue GTGT doi vdi ho kinh doanh ca the 20 1.2.2 Cac nhan to anh huong den hoan thien co che quan ly thue GTGT doi vdi ho kinh doanh ca the 30 1.2.3 Su can thiet hoan thien co che quan ly thue GTGT doi vdi ho kinh doanh ca the 35 1.3 Kinh nghiem hoan thien co’ che quan ly thue GTGT doi voi ho kinh •> r r doanh ca the d mot so quoc gia va dia phu-ong nuoc - Bai hoc kinh nghiem duoc rut doi vdi quan Hoan Kiem, Ha Noi 36 1.3.1 Kinh nghiem quoc te va nude 36 1.3.2 Bai hoc kinh nghiem ve co che quan ly thue GTGT doi vdi ho kinh doanh ca the tren dia ban quan Hoan Kiem - Ha Noi 40 CHUONG 2: TIHJC TRANG CO CHE QUAN LY THUE GTGT 42 DOI VOI HO KINH DOANH CA THE TREN DIA BAN 42 QUAN HOAN KIEM - HA NOI 42 2.1 Qua trinh thuc hien quan ly thue GTGT doi von ho kinh doanh ca the tai Chi cue thue Quan Hoan Kiem - Ha Noi 42 2.1.1 Khai quat mot so dac diem co ban ve dieu kien tu nhien, kinh te - xa hoi quan Hoan Kiem - Ha Noi 42 2.1.2 Quan ly thue doi vdi ho kinh doanh ca the tren dia ban quan Hoan Kiem 43 2.2 Thye trang quan ly thue GTGT doi vol ho kinh doanh ca the tai Chi cue thue quan Hoan Kiem - Ha Noi 48 2.2.1 Thuc hien Luat thue GTGT va cac chinh sach thue GTGT 48 2.2.2 Hoat dong cua bo may quan ly Chi cue thue quan Hoan Kiem- Ha Noi 61 2.2.3 Quy trinh thuc hien quan ly thue GTGT doi vdi ho kinh doanh ca the 50 2.2.4 Cong tac kiem tra quan ly thue GTGT doi vdi ho kinh doanh ca the tren dia ban quan Hoan Kiem 67 2.3 Danh gia thuc trang co- che quan ly thue GTGT doi voi ho kinh doanh ca the tren dia ban quan Hoan Kiem - Ha Noi 69 2.3.1 Nhung tuu dat duoc 69 2.3.2 Ton tai, han che va nguyen nhan nhung tdn tai, han che cua co che quan ly thue GTGT doi vdi ho kinh doanh ca the 72 CHIT0NG 3: PHUONG HUONG VA GIAI PHAP HOAN THIEN CO CHE QUAN LY THUE GTGT DOI VOI HO KINH DOANH CA THE 79 3.1 Phuong huong hoan thien co’ che quan ly thue GTGT doi vdi ho kinh doanh ca the 79 3.1.1 Muc tieu phat trien kinh te - xa hoi cua dat nude den 2020 79 3.1.2 Chien luoc cai each he thong thue giai doan 2011-2020 80 3.1.3 Nhung quan diem dinh hudng lam can cu de xuat cac giai phap hoan thien co che quan ly thue GTGT noi chung va quan ly thue GTGT doi vdi ho kinh doanh ca the noi chung 82 3.2 Giai phap hoan thien co’ che quan ly thue GTGT doi voi ho kinh doanh ca the 86 3.2.1 Hoan thien chinh sach thue GTGT 86 3.2.2 Nang cao hieu luc, hieu qua cua bo may quan ly thue 88 3.2.3 Hoan thien quy trinh quan ly thue GTGT 94 3.2.4 Tang cudng cong tac tra, kiem tra 100 3.3 Kien nghi 103 3.3.1 Doi vdi Nha Nude 103 3.3.2 Doi vdi Bo Tai chinh, Tong cue Thue 104 3.3.3 Doi vdi chinh quyen dia phuong cac cap va cac co quan, doan the cd lien quan 105 KET LUAN 106 DANH MUC TAI LIEU THAM KHAO 108 DANH MUC CAC CHLT VIET TAT STT A Tir viet tat Nghia day du r DTNT Co quan thue r Doi tuong nop thue NNT Ngudi nop thue HDTV Hoi dong tu van UNT UBND Uy ban nhan dan XHCN Xa hoi chu nghia NSNN Ngan sach nha nude QLNN Quan ly nha nude 10 DN CQT r r Uy nhiem thu Doanh nghiep r 11 SXKD San xuat kinh doanh 12 GTGT Gia tri gia tang 13 TNDN Thu nhap doanh nghiep 14 TNCN Thu nhap ca nhan 15 TTDB Tieu thu dac biet DANH MUC BANG BIEU, SO DO BANG BIEU Bang 2.1 tinh hinh phat trien ho kinh doanh ca the 43 tren dia ban quan Hoan Kiem nam 2005 - 2010 43 Bang 2.2 Ket qua thu NSNN tren dia ban Quan Hoan Kiem 66 (tir nam 2005 den 2010) 66 Bang 2.3 So thu thue tir khu vuc ho kinh doanh ca the 67 tai Chi cue thue Quan Hoan Kiem (tir 2005 den nam 2010) .67 Bang 2.4 Quan ly ho kinh doanh theo nganh nghe kinh doanh 52 tren dia ban quan Hoan Kiem (tir nam 2005 den nam 2010) .52 Bang 2.5 Quan ly ho kinh doanh theo phuong phap tinh thue GTGT tren dia ban quan Hoan Kiem (tir nam 2005 den 2010) 53 Bang 2.6 Ket qua quan ly doanh thu tinh thue GTGT doi vdi ho kinh doanh ca the tren dia ban Quan Hoan Kiem tir nam 2009 den nam 2010 56 Bang 2.7 Ket qua tinh hinh thuc hien thu thue GTGT doi vdi ho kinh doanh ca the tren dia ban Quan Hoan Kiem 59 Bang 2.8 Ket qua UNT thue GTGT doi vdi ho kinh doanh ca the tren dia ban quan Hoan Kiem nam 2009 - 2010 60 SO DO So 2.1 td chirc bo may Chi cue thue quan Hoan Kiem 61 So 3.1 Phan loai mire tuan thu ngudi nop thue 101 j* .11 II TRUONG DAI HOC KINH TE QUOC DAN ■ ■ - NGUYEN XUAN DUNG HOAN THIEN C(J CHE QUAN LY THUE GTGT DOI VOI HO KINH DOANH CA THE (QUA KHAO SAT THI/C TltN TREN DIA BAN QUAN HOAN KIEM - HA NOI) CHUYfiN NGANH: KINH Tf: CMNH TRI TOM TAT LUAN VAN THAC SY • • HA 501 YAM 2011 — TOM TAT LUAN VAN trudng dinh huong xa hoi chu nghTa, Dang va Nha nude ta da khong ngimg doi moi co che quan ly kinh te nham phat huy moi nguon lire cua dat nude nham X X xay dung mot nude Viet Nam “Dan giau, nude manh, xa hoi cong bang, dan chu, van minh” Quan ly nha nude ve tai chinh, cd quan ly nha nude \ r x ve thue la mot nhung noi dung quan cua quan ly nha nude ve kinh te Trong bao cao chien lupc phat trien kinh te xa hoi nam 2011 - 2020 cua Ban r try chap hanh TW khoa X, tai dai hoi dai bieu toan quoc lan thu XI cua Dang da r a r r khang dinh: “ tiep tuc hoan thien chinh sach thue va he thong thue” r y Thue la mot cong cu quan cua Nha nude, nd vira dam bao nguon x r x a thu cho NSNN, vira la cong cu quan dieu tiet vT mo nen kinh te, thuc hien x a a r r x cong bang xa hoi He thong thue bao gom: Thue true thu, thue gian thu Trong r a do, thue GTGT la mot loai thue gian thu, duqc tinh tren khoan gia tri tang them cua hang hoa, dich vu phat sinh qua trinh tir san xuat, ltru thong den tieu dung va duqc nop vao NSNN theo muc tieu thu hang hoa, dich vu Thue GTGT duqc ap dung tai Viet Nam tir nam 1999 va dong mot vai r ax tro quan trong he thong chinh sach thue, la mot nguon thu Ion cua NSNN, chinh sach thue GTGT doi vdi ho kinh doanh ca the d nude X X A ta cung da thu duqc nhieu tuu to Ion nhu: Viec huy dong ve thue vao NSNN cua phan kinh te ca the phat trien ben vung the hien so thu ngan sach tang qua cac nam Cac ho kinh doanh, ca nhan kinh doanh da co A A ban thuc hien hach toan ke toan tren so sach va mot so da phat trien cac cong ty tu nhan, nhien tir nam 1999 den sau hon 10 nam thuc hien, mac du da cd nhieu sira doi, bo xung song cong tac quan ly thue GTGT r X A X A doi vdi ho kinh doanh ca the boc 16 nhieu van de kho khan, vudng mac A A doi hoi cap thiet phai duqc hoan thien 11 Den nay, da co mot so de tai nghien cuu ve cong tac quan ly thue, kiem r r r r •> r tra tra thue noi chung hoac mot so cac sac thue lien quan den cac to chuc r x la doanh nghiep, chua co de tai nao di sau vao nghien cuu cong tac quan ly thue GTGT doi voi ho kinh doanh ca the Xuat phat tir thuc te khach quan ve quan ly thue GTGT doi voi ho kinh r doanh ca the tai Viet nam noi chung va tren dia ban quan Hoan kiem noi rieng ( hien toan quoc co tren 1,6 trieu ho, dia ban quan Hoan Kiem co tren 14.000 r x ho) Vi vay tac gia chon de tai luan van thac si: “ Hoan thien co” che quan ly thue GTGT doi voi ho kinh doanh ca the qua khao sat thuc tien tren dia /X /x ’ L r /X x r x • A ban quan Hoan Kiem, Ha Noi” co y nghia thiet thuc, mang tinh thbi su cap bach ve ca ly luan va thuc tien Luan van sir dung phuong phap ket hop lich sir voi phucmg phap logic, phuong phap phan tich, tong hop, phucmg phap thong ke, mo hinh hoa va tiep y r r r can he thong, phucmg phap khao sat, dieu tra thuc te , ke thira co chon loc de r phat huy nhung ket qua cac cong trinh nghien cuu cua tac gia khac lien quan r r x x den van de dang nghien cuu nhu: Luan an, luan van, cac de tai nghien cuu, cac r bai viet dang tren bao, tap chi Luan van co nhung dong gop co ban nhu: r r r y x r r Thic nhat, Luan van da phan tich mot so van de ca ban ve thue, thue GTGT va quan ly thue GTGT doi vdi ho kinh doanh cd the va kinh nghiem d mot so quoc gia, kinh nghiem d dia phicang mcdc r y y r Trude lam ro van de, luan van da khai quat chung ve thue, phan loai thue, khai niem, dac diem vai tro cua thue GTGT, quan ly thue GTGT doi voi ho kinh doanh ca the; luan van da neu quan niem ve ho kinh doanh ca the, dac diem va vai tro cua ho kinh doanh ca the tronh nen kinh te, luan van de cap den khai niem va dac diem quan ly thue GTGT cua nude ta hien Luan van cho rang so di phai hoan thien cong tac quan ly thue GTGT doi vdi ho kinh doanh i r x r x x ca the bat nguon tir cac van de can nghien cuu neu tren 96 cun, xay dung hoan thien he thong phan tich, danh gia rui ro NNT phuc vu cho viec kiem tra, soat thuong xuyen ho so khai thue - Phoi hop nghien cun, sua doi cac quy trinh phu hop vdi viec xay r r dung, xu ly du lieu tap trung, dam bao cac du lieu ke khai, ke toan thue r A dupe xu ly tap trung, thong nhat toan nganh Ve nop thue\ Ra soat, sua doi, bo xung cac bieu mau lien quan den nop thue phuc vu cho viec nop thue qua Ngan hang, qua may rut tien tu dong (ATM), dich vu UNT NSNN khong cho chap thuan theo hudng khong yeu cau NNT phai ghi muc luc NSNN tren chung tu nop thue - Day manh trien khai cac phuong thuc nop thue tien tien, hien dai - Thuc hien md tai khoan chuyen thu cua CQT tai cac Ngan hang thuong mai de thuan tien cho NNT viec nop tien thue vao NSNN Ve hoan thue GTGT: Sua doi, bo xung ho so khai thue: Bo xung r r r a x thong tin lien quan den so thue de nghi hoan tra, tai khoan hoan tra tren ho r x r ■> so khai thue nham giup CQT cd thong tin de thuc hien hoan thue cho NNT theo so thue da ke khai tren ho so khai thue /■ r r x x - Thuc hien hoan thue gan lien vdi ho so khai thue trudng hop NNT sau tinh thue, khai thue, khai quyet toan thue ma thuoc trudng hop va doi tuong dupe hoan thue theo quy dinh thi chi can danh dau vao d ' A ' de nghi hoan thue va viec xu ly hoan thue cung dupe kiem tra, kiem soat nhu viec khai thue Neu sd lieu ke khai khong sai sot thi viec hoan thue dupe thuc hien ~ XX - Don gian hoa ho so de nghi hoan dam bao ro rang, de thuc hien, dong thdi rut ngan thdi gian giai quyet hoan thue cua CQT CQT hoan tra true tiep vao tai khoan cua NNT, khong phai qua kho bac nha nude Ve quy trinh quan ly thue: Can nghien ctru sdm ban hanh quy trinh r r r quan ly thue GTGT va dupe chuan hoa den tung doi tuong quan ly ap dung r r r r r thong nhat toan quoc (doi tuong la cac to chuc, DN; doi tuong la ho kinh doanh ca the); Quy dinh ro rang tung buoc thuc hien tren co sd ung dung cong 97 nghe thong tin dam bao thong nhat, co tinh lien ket cao Khi Luat quan ly thue quy dinh day du ve quy trinh quan ly dong thdi vdi nhung che tai xu ly cu the se co tac dung ngan ngira tir xa, DTNT khong the there hien cac hanh vi vi \ r r pham ve thue, hieu qua quan ly thue se cao 3.2.3.2 Hoan thien cong tac quan ly no thue va cudng che no thue r r r GTGT nang cao chat luong hieu qua cong tac quan ly no thue va cuong che no thue - The che va cac quy trinh quan ly no va cudng che no thue dupe hoan thien dap img yeu cau thuc tien va vdi 16 trinh sura doi, bo xung Luat quan ly thue - Kip thdi phat hien va xu ly NNT co tinh chay i, np thue, chiem \ r r > r doat tien thue va cac khoan tien phat lien quan den thue, dam bao thu dung, thu du, thu kip thdi cac khoan thu vao NSNN, phu hpp vdi phap luat thue Xay dung chi tieu thu np thue lam can cu chi dao, dieu hanh va la tieu chuan danh gia cong tac quan ly np thue + Han che np mdi phat sinh ldn, phan dau np thue den thdi diem 31/12 hang nam khong vupt qua 5% so vdi so thuc hien thu NSNN cua nam + Giam 100% np chd dieu chinh (tru cac khoan np Chd dieu chinh Khieu nai) + Thu tren 80% np co Kha nang thu thdi diem 30/12 nam trudc + Ti le ho so gia han nop thue dupe giai quyet dung thdi han qui dinh dat tdi thieu 90% - Tang cudng cong tac dao tao can bo quan ly np thue theo cac chuong trinh dao tao ky nang cho; Can bo mdi, can bo co kinh nghiem, can bo lanh dao ve quan ly np thue f r r - Phoi hpp xay dung va trien khai thuc hien thong nhat cac ung dung tin hoc phuc vu cong tac quan ly np va cudng che np thue tren pham 98 vi toan quoc: Xay dung phuong phap danh gia, phan loai cac khoan no tren co so thong tin va su dung ky thuat danh gia rui ro; xay dung phuong phap du bao so no thue va du bao anh huong cua su thay doi cac nhan to ben ngoai (kinh te hay lap phap) toi so thue no cua NNT; xay dung he r r r thong danh gia chat luong cong tac quan ly no thue - Thong nhat qui trinh quan ly no cho cac doi tuong cap Cue thue va Chi cue thue; Trien khai nghien cuu va ban hanh so tay nghiep vu hudng dan cdng tac quan ly no thue tren toan quoc - Bo sung cac qui dinh de xu ly dut diem cac khoan no tien thue, r r a r r tien phat ddi vdi doi tuong bo tron, mat tich, ho kinh doanh da ngung nghi ma khong doi tuong de thu no - Ve xoa no thue; Phan cap cho UBND cac cap ve tham quyen xoa no thue theo cac tieu chi nhu ngudng tien, doi tuong Vi du: UBND cd r a r tham quyen ban hanh qui dinh xoa no thue doi vdi ho kinh doanh; Bo Tai r r a r chinh co tham quyen ban hanh quyet dinh xoa no thue doi vdi DN - Bo sung vao Luat quan ly thue qui dinh ve trao cho co quan tham a r e a r r r quyen dieu tra va khdi to doi vdi cac doi tuong no thue nghiem A 3.2.3.3 Giai phap tang ctrong cdng tac tuyen truyen giao due phap \ r r r luat ve thue, bien cdng khai cac thu tuc hanh chinh thue cho NNT A A Hoat dong tuyen truyen, ho tro NNT da dang ve hinh thuc, phong phu ve noi dung, dap ung dung nhu cau theo tung nhom NNT va phu hop vdi chuan muc quoc te Cac dich vu ho tro NNT thuc hien thu tuc hanh ' r r r a chinh thue chu yeu bang hinh thuc dien tu true tuyen, tap trung thong r r l"w nhat, tu dong hoa viec cung cap thong tin tra cuu ho tro NNT thuc hien nghia vu thue thuong xuyen 24/24 gid Khuyen khich, ho tro phat trien cac to chuc kinh doanh dich vu lam thu tuc ve thue Phan loai NNT de ap dung cac hinh thuc tuyen truyen, ho tro thuc thi phap luat ve thue phu hop vdi tung nhom NNT 99 - Xay dung, trien khai da dang cac phuong phap, hinh thuc tuyen truyen, ho trp NNT thong nhat, dac biet chu cung cap cac ho trp thong qua hinh thuc dien tu; Tang cuong ap dung cac hinh thuc tuyen truyen, ho tru NNT hien dai, phu hop vbi trinh phat trien cua xa hoi nhu: trung tarn giai dap ve thue bang dien thoai, internet, ho trp NNT qua bo phan “mot cua” tai CQT cac cap; cac dien dan theo nganh hoac theo nhom NNT de trao doi thong tin vbi NNT, dai dien cua ho va cac ben quan tarn - Trien khai cac hinh thuc cung cap, tra cun hoac trao doi thong tin ve tinh hinh thuc hien nghTa vu thue cua NNT qua cong thong tin dien tu r nganh thue va cac phuong tien dien tu khac - Xay dung cu sb du lieu, bo tai lieu hudng dan, tra lbi cac vuong r r r r mac thuong gap doi vbi chinh sach thue, thu tuc hanh chinh thue va dang tai tren trang thong tin dien tur nganh thue, dong thbi lam tai lieu phuc vu cho viec ho tru NNT tai cac trung tarn tra Ibi bang dien thoai, internet - Cong khai cac thu tuc hanh chinh, quy trinh nghiep vu quan ly tai tru sb CQT cac cap, tren cac phuong tien thong tin dai chung, trang thong tin dien tu nganh thue de NNT biet va giam sat viec thuc thi phap luat thue r cua can bo thue - Day manh viec xa hoi hoa hoat dong ho trp NNT (thong qua Hoi tu van thue, cac Dai ly thue ): hop tac, ho trp cac dai ly thue thuc hien dich vu ho tru NNT; ho trp va tao dieu kien phat trien cac dai ly thue, tung bubc nang cao chat lupng cung cap dich vu cua cac dai ly thue cho NNT - Xay dung va Ban hanh cac tieu chuan danh gia chat lupng dich vu ho trp NNT, xay dung va hoan thien quy trinh tuyen truyen, ho trp NNT theo hubng chuan hoa, dap ung yeu cau cai each va hien dai hoa cong tac tuyen truyen ho trp NNT - Tang cuong phoi hpp dao tao, boi duong nghiep vu, ky nang cho can bo lam cong tac tuyen truyen ho trp NNT Tich cue hpp tac, trao doi, 100 hoc tap kinh nghiem thuc hien cong tac tuyen truyen ho tro NNT cua CQT cac nuoc, cac to chuc quoc te de ap dung phu hpp tai Viet Nam 3.2.4 Tang cudng cong tac tra, kiem tra Doi mdi va nang cao nang luc hoat dong Thanh tra, Kiem tra theo r > hudng bo sung va nang cao chat lupng nguon nhan luc lam cong tac Thanh tra, Kiem tra dam bao tinh chuyen sau, chuyen nghiep, hieu qua Day manh ap dung phuong phap quan ly rui ro, tang cudng ung dung cong nghe thong tin de phan tich danh gia rui ro tuan thu phap luat cua NNT, ap dung hieu qua cac ky nang Thanh tra - Kiem tra de phat hien ngan chan kip thdi cac hanh vi gian lan thue, giai quyet chinh xac kiph thdi cac trudng hpp khieu nai, to cao ve thue cua NNT 3.2.4.1 Nghien cun, de xuat kien toan to chuc bo may va doi ngu Thanh tra - Kiem tra du pham chat, nang luc, trinh chuyen mon, nghiep vu dap ung yeu cau chuyen sau, chuyen nghiep, dao due nghe nghiep va trach nhiem cong vu cao r 9 Kien toan he thong to chuc Thanh tra, Kiem tra thue tai tong cue thue, Cue thue va Chi cue thue Tai Chi cue thue khong lap bo phan Thanh tra, chi thuc hien kiem tra doi vdi NNT, nghien cuu de xuat theo hudng co cau to chuc can di sau vao doi tupng kiem tra, giao cho mot dpi Kiem tra lam chuc nang tong hpp va tham dinh, phuc tra ket qua cua cac doan kiem tra 3.2.4.2 Xay dung va hoan thien qui che, qui trinh nghiep vu Thanh tra Kiem tra toan nganh thue tren co so dp dungphuongphap quan ly rui ro - Hoan thien qui trinh Thanh tra - Kiem tra thue - Xay dung va hoan thien phuong phap lap ke hoach kiem tra va lira chon, phan loai doi tupng NNT de kiem tra ho so khai thu£ tai CQT - Xay dung he thong tieu chi de phan tich, nhan dang rui ro ve thue phuc vu cho cong tac kiem tra tai CQT va tra, kidm tra tai tru sd NNT 101 De lam tot cong tac phan loai hang nam CQT phai thuc hien cong tac soat, sang loc DTNT tren co so phan tich cac thong tin ve DTNT de xay dung cac tieu chi phan loai chinh xac, phu hop Tren co so cac tieu chi phan loai cu the, phu hop, thuc hien xay dung ke hoach tra, kiem tra nham vao doi tuong co dau hieu vi pham Muon lam tot cong tac phan loai doi tuong cung nhu thuc hien quan ly tot DTNT thi can thiet phai thiet lap he thong thong tin ve NNT, cu the la he thong thong tin ve tinh hinh thuc hien nghia vu thue qua cac nam, cac thong tin tu cac nganh, cac cap co lien quan nhu co quan dang ky kinh doanh, thong tin ve tinh hinh xuat nhap khau hang hoa tu co quan Hai quan, thong tin ve tinh hinh toan va tai khoan cua co so kinh doanh Co the mo ta cac DTNT theo hinh chop dudi day tren co so phan loai muc tuan thu de tu co bien phap doi xu va hinh thuc cung cap dich vu phu hop vdi tung loai DTNT - Nhom doi tuong phan ung hoac- tron thue - Nhom doi tuong chi nop thue CQT ep buoc - 3- Nhom doi tuong khong muon nop thue nhung van nop dung - 4- Nhom doi tuong luon mong nuon thuc hien dung So' 3.1 Phan loai mac tuan thu ngudi nop thue Theo su phan loai noi tren, chien luoc cung cap dich vu cho cac DTNT cung khac Nhom 1: Khong tuan thu - “Gap mat mot doi mot bat buoc tai cac quay dich vu” 102 Nhom 2: Khong muon tuan thu nhung mien cuong thuc hien - “Gap mat mot doi mot co hen uoc” Nhom 3: Tuan thu nhung chua hieu ro ve phap luat thue - Chuong trinh giao duc va thong tin “ Mot voi nhieu ngudi” Nhom 4: Hoan toan tuan thu - DTNT tu phuc vu thong qua cac dich vu thong tin duoc CQT cung cap duoi nhieu hinh thuc 3.2.4.3 Doi mdi toan dien hoat dong tra, kiem tra thue theo hudng thong nhat, hien dai, chinh quy, chuyen nghiep va hieu qua - Thuc day hoat dong tranh tra, kiem tra toan nganh thue mot cach toan dien, dong deu, thong nhat; nghien cuu xac dinh ro mo hinh xu ly sau tra, kiem tra thue cho phu hop voi thuc te va dam bao dung quy dinh cua phap luat; Xay dung tot ve co so du lieu NNT, day manh viec cap nhat thong tin ket qua hoat dong SXKD cua co so kinh doanh; thuc hien viec giao nhiem vu tra, kiem tra NNT hang nam cho CQT cac cap, theo do, thu truong CQT duoc quyen xac dinh ngau nhien 5% doi tuong can bo xung ke hoach tra, kiem tra thue - Ap dung phuong phap rui ro tat ca cac khoan cua cong tac tra, kiem tra tu viec lap ke hoach, lua chon cac trudng hop, xac dinh pham vi va to chuc tra, kiem tra Hinh phuong phap phan tich, danh gia linh vuc that thu, so thue that thu de ap dung quan ly tuan thu va thuc hien cong tac tra, kiem tra chong that thu ngan sach - Chuyen dan tu tra, kiem tra toan dien sang tra, kiem tra theo chuyen de To chuc thuc hien cac chuong trinh tra, kiem tra chuyen de theo nhom doi tuong, theo nganh nghe co nguy co rui ro cao tren nhieu dia ban theo mot ke hoach thong nhat 3.2.4.4 Phat trien ung dung cong nghe tin hoc vao cong tac tra, kiem tra thue Xay dung he thong co so du lieu tap trung, day du, thong nhat ve NNT duoi su ho tro cua c&^x^yNG^Vxutu khau thu thap, chuyen doi 103 cu sd dir lieu den khau xu ly, phan tich thong tin xac dinh muc rui ro phuc vu cong tac tra, kiem tra NNT - Ung dung lap ke hoach tra, kiem tra thue - Ung dung phan tich rui ro phuc vu cong tac kiem tra tai CQT va phuc vu cho viec xac dinh noi dung, thdi ky tra, kiem tra tai tru so NNT - Ung dung xay dung mo hinh tuan thu cua NNT de ap dung phuong phap quan ly rui ro cong tac tra, kiem tra thue 3.2.4.5 Doi mdi va nang cao chat lucmg cong tac dao tao, bdi r duang luc luong tra, kiem tra thue Ngoai viec dao tao theo tieu chuan ngach bac theo quy dinh cua nha nudc, luc luong tra, kiem tra thue duoc tap trung dao tao ky nang t r r chuyen nganh va cac kien thuc bo tro cho cong tac tra, kiem tra thue a - Tap trung xay dung he thong, chuong trinh, giao trinh va trien khai dao tao, bdi dudng ky nang tra, kiem tra thue theo cac cap nhu xay dung chuong trinh, giao trinh dao tao, ky nang tra, kiem tra A r a r r co ban theo sac thue, kiem tra hoan thue, uu dai thue, mien giam thue, ky nang lap ke hoach tra, kiem tra ho so khai thue tai CQT, xu ly vi pham hanh chinh thue, kien thuc tin hoc, ky nang xu ly sau tra, kiem A tra; ky nang dieu hanh hoat dong cua doan tra, kiem tra; ky nang tra, kiem tra theo nganh, linh vuc kinh doanh nhu: Xay dung co ban, kinh doanh bat dong san - Day manh dao tao dao due cong vu, van hoa ung xu cho luc luong tra, kiem tra nhu day manh dao tao dao due nghe nghiep va trach nhiem cong vu cua can bo tra, kiem tra; day manh dao tao ky nang ' A A giao tiep, ung xu cua can bo tra, kiem tra doi vdi ngudi nop thue 3.3 Kien nghi 3.3.1 Doi vdi Nha Nude - Trinh Quoc hoi sua doi Phap luat cd lien quan, giao quyen dieu A A A A tra, khdi td vi pham ve thue cho CQT (d nhieu nudc nhu Nhat Ban, Nga, 104 An Do, Srilanca, Hong Kong, Brazil, Peru, Kenia , CQT duoc giao quyen dieu tra, khdi to cac vu vi pham ve thue) - Doi moi va hoan thien quy trinh xay dung Luat, ban hanh va thuc thi phap luat, hoan thien he thong chinh sach phap luat ve thue dam bao don gian de hieu, minh bach, cong bang va phu hop vdi thong le quoc te - Day manh toan qua ngan hang, han che giao dich tien mat: Trong cdng tac quan ly thu thue van nhieu giao dich kinh te duqc y y y toan bang tien mat (hien da quy dinh toan tu 20 trieu dong trd len phai thuc hien toan qua ngan hang) Tuy nhien, viec y y r r toan bang tien mat van duqc su dung bien dac biet la ddi song sinh hoat ngudi dan Thanh toan qua ngan hang va han che khong dung r y tien mat la hinh thuc toan van minh, neu hinh thuc toan toan phat trien thi khong chi han che cac hanh vi vi pham ve thue ma han che duqc nhieu hanh vi vi pham khac xa hoi 3.3.2 Ddi voi Bo Tdi chinh, Tong cue Thue r X r y Can xay dung mot he thong thue ro rang, cdng bang, minh bach, r r r GTGT (tru hang hoa, dich vu xuat khau thue suat 0%); xay dung ngudng muc doanh thu chiu thue GTGT va co cu che ve quan ly thu thue don gian ddi vdi cac DN nhd, sieu nhd va ho kinh doanh, ca nhan kinh doanh cd muc doanh thu dudi Ngudng nham muc dich giam thieu chi phi quan ly r r hanh chinh ddi vdi cac ddi tuqng He thong lai cac van ban hudng dan sua doi, bo xung theo chinh y y sach hien hanh; hien ton tai qua nhieu cac van ban tir Thong tu, Quyet dinh, cdng van kho nghien cuu va trien khai thuc hien de dan den ap dung sai chinh sach Xay dung cac quy trinh quan ly thu nhat quan, 105 dong bo, ro rang tranh chong cheo; thu tuc cuong che no thue phuc tap kho thuc hien can don gian va phu hpp voi tinh hinh thuc tien - Tuyen dung can bo thue phai tien hanh thuong xuyen, co Io trinh r A r a dao tao va dao tao lai can bo thue nham dap ung yeu cau cong tac thue xu the hoi nhap va hien dai hoa cong tac thue r r > 3.3.3 Doi vdi chinh quyen dia phuong cac cap va cac co' quan, doan the co lien quan Tao mdi trudng dau tu thong thoang, co chinh sach uu dai, ho trp hoat dong SXKD, thu hut dau tu, on dinh lau dai theo tinh hinh thuc tien va chinh sach phat trien kinh te- xa hoi tai dia phuong - Chi dao cac co quan, ban, nganh, doan the tai dia phuong nhu ke hoach Tai chinh, Kinh te, Thong ke, Kho bac, Cong an, Quan ly thi r r trudng phoi hpp chat che vdi CQT viec quan ly thu thue, xu ly vi pham ve thue chong that thu thue A A - Co bien phap huu hieu nham tuyen truyen, giao due nang cao tinh tuan thu viec thuc hien nghTa vu thue cua doi tuong kinh doanh tai dia phuong pham vi quan ly 106 KET LUAN Tren co so nghien cuu mot each co he thong nhung van de co ban ve ly luan va thuc tien ve co che quan ly thue GTGT doi vdi ho kinh doanh ca the qua khao sat thuc tien tai Chi cue thue quan Hoan Kiem - Ha Noi, va qua nghien cuu kinh nghiem quan ly thue GTGT cua mot so nudc tren the gidi Tren co sd sir dung phuong phap ket hop lich su vdi phuong r r r phap logic, phuong phap thong ke, doi chieu so sanh, phan tich tong hop nham lam ro thuc trang ve quan ly thue GTGT doi vdi ho kinh doanh ca the va cac nguyen nhan ton tai Tu do, de xuat cac nhom giai phap co ban nham hoan thien co che quan ly thue GTGT doi vdi ho kinh doanh ca the thdi gian tdi De dat duoc muc tieu tren, luan van da thuc hien cac nhiem vu sau: He thong hoa, phan tich, danh gia nhung van de co ban ve thue GTGT va quan ly thue GTGT noi chung va quan ly thue GTGT doi vdi ho kinh doanh ca the noi rieng, ket hop vdi kinh nghiem quan ly thue GTGT r r mot so nudc tren the gidi va dia phuong nudc tu rut bai hoc kinh nghiem ve co che quan ly thue GTGT doi vdi ho kinh doanh ca the tren dia ban quan Hoan Kiem - Ha Noi Phan tich, danh gia thuc trang co che quan ly thue GTGT doi vdi ho kinh doanh ca the tren dia ban quan Hoan Kiem - Ha Noi tir nam 2005 r x r den 2010, neu ro nhung mat cdn ton tai, han che va tim cac nguyen nhan ton tai, han che Tir do, dua phuong hudng va cac nhom giai phap hoan thien co r r r che quan ly thue GTGT doi vdi ho kinh doanh ca the thdi gian tdi, la: Hoan thien chinh sach thue GTGT; Hoan thien to chuc bo may; Hoan thien qui trinh quan ly thue GTGT; Hoan thien cong tac quan ly no ' ' r va cudng che np thue, nang cao chat luong, hieu qua cong tac quan ly np r r •> va cudng che np thue; Tang cudng cong tac tra, kiem tra; Xay dung 107 va cung co luc luong doi ngu can bo nganh thue; Tang cuong ung dung r cong nghe thong tin vao quan ly thue; Giai phap tang cuong cong tac tuyen truyen giao due phap luat ve thue, bien cong khai cac thu tuc hanh chinh thue cho ngudi nop thue; De cac giai phap dupe trien khai dong bo, hieu qua va co tinh kha thi, luan van da dua mot so kien nghi quyen dia phuong cac cap va cac co quan, doan the co lien quan tu viec doi mdi the che ban hanh chinh sach phap luat noi chung va cong tac phap luat ve thue GTGT noi rieng, xay dung va hoan thien he thong thue nha r nude den viec tao mdi trudng thong thoang ho trp cho hoat dong SXKD • • z ' r phat trien dac biet la khu vuc kinh te tu nhan dong thdi cd che tai xu ly nghiem minh cac hanh vi vi pham ve thue, chong that thu thue x r r Mac du co nhieu co gang, nhung khuon kho cua mot luan van thac sy, bi gidi han trinh va thdi gian nghien cuu, them vao do, z x day la mot van de mdi va phuc tap, luan van khong tranh khoi nhung sai sot, han che x z Tac gia kinh mong cac thay giao, cd giao cd nhung y kien dong gop de luan van dupe hoan thien hon 108 DANH MUC TAI LIEU THAM KHAO • • [1] , Hoc vien c hinh tri hanh c hinh q uoc gia Ho Chi Minh ( 2008), GGo trinh khoa hoc quan ly, Nha xuat ban Ly luan etinC tri [2] , Hoc vien chinh tri hnnh c hinh quoc gia Ho Chi Minn (2000), Giao r r trinh quOn ly kinh te, Nha xuat ban Ly luan ehinh tri [3] GS.TS Do Hoang Toan, PGS.TS Mai Van Buu (2008), GiOo trinh > r r r r quOn ly Nha nudc ve kinh te, Nha xuat ban dai Coe Kinh te quoe dan [4] Do Due Minh - Nguyen Viet Cudng (2007) Gioo trinh ly thuyet thue - Hoe vien tai ehinh, Ha Noi [5] Le Thi Thanh Ha (2007), Gioo trinh thue, Nha xuat ban Thong ke, Ha Noi [6 ] Nguyen Thi Bat - TS Vu Duy Hao ( 2003), GiOo trinh quOn ly thue r r Dai hoe Kinh te quoe dan [7] Nguyen Thi Lien, Nguyen Van Hieu ( 2005), Gioo trinh Nghiep vu r r thue, Nha xuat ban tai ehinh r r r [8] Tap ehi thue nha nude ( 2008), Quy trinh quOn ly thue, Nha xuat ban Tai ehinh, Ha Noi r > r [9] Ngo Dai Son (2006), He thong van bOn phap luat hien hanh ve thue, Nha xuat ban Tai ehinh, Ha Noi [10] Tran Viet ( 2011), “ Lam gi de nang cao tinh tuan thu thue”, Tap ehi thue Nha nude r r [11] Tong eue thue ( 2008) - Tai lieu to chuc bo may nganh thue, coc quy trinh quOn ly thu thue - tai lieu hoi thao 109 [12] Tong cue thue (2010) So ket danh gia viec trien khai to chuc bo may f r r co' quan thue cac cap theo mo hinh to chuc quan ly chu yeu theo chuc nang, Vu to chuc can bo [13] Tong cuc thue (2007), Luat quan ly thue va cac van ban hudng dan r thi hanh, Nha xuat ban tai chinh z •> r r [14] Tong cuc thue (2001), Chuong trinh cai cach thue den nam 2010, http: //www gdt.gov.vn 9 r r r [15] Tong cuc thue (2011), Chien luoc phat trien nganh thue giai doanh 2011-2020, Chien luoc cai cach he thong thue giai doan 2011-2020 http://www.gdt.gov.vn [16] Chinh phu (2011), Quyet dinh so 732/QH-TTg 17/05/2011 Thu tudng chinh phu ve viec phe duyet chuong trinh cai cach thue den nam 2020 [17] Chinh phu (2001), Chien luoc phat trien kinh te xa hoi den 2010 http:// www.chinhphu.gov.vn r r r [18] Chinh phu (2011), Chien luoc phat trien kinh te xa hoi den 2020 http://www.chinhphu.gov.vn r < [19] Quoc hoi (2001), Luat thue gia tri gia tang [20] Quoc hoi (2008), Luat thue thu nhap doanh nghiep [21] Quoc hoi (2007),Luat thue Thu nhap ca nhan [22] Chinh phu (2010), Nghi dinh 43/2010/ND-CP 15/4/2010 cua Chinh phu ve dang ky doanh nghiep [23] Chinh phu (2004), Quyet dinh so 201/2004/QD-TTg 06/12/2004 r Thu tudng Chinh phu ve viec phe duyet chuong trinh cai cach he thong thue den nam 2010 r r r r [24] Chi cuc thue Hoan Kiem ( 2010), Bao cao tong ket cong tac thue Chi r r r cuc thue quan Hoan Kiem-Ha Noi cac namtu nam 2005 den 2010 110 [25] Dang bo quan Hoan Kiem (2010- 2015), Bao cao chinh tri Dai hoi dai bieu lan thu XXIVDang bo quan Hoan Kiem nhiem ky 2010 — 2015 [26] Dang cong san Viet Nam (2011), Van kien Dai hoi dai bieu toan quoc Jan thuXI, Nha xuat ban Chinh tri quoc gia - sir that, Ha Noi [27] Tap chi thue nha nuoc (2007), Luat quan ly thue va cac van ban hudng dan thi hanh, Nha xuat ban Tai chinh, Ha Noi [28] Tap chi thue nha nuoc (2011), Hucmg dan thuc hien Thong tu mdi sua ddi ve quan ly thue, Nha xuat ban Tai chinh, Ha Noi [29] Pham Due Thanh (2001), Dac diem dudng phat trien kinh te - xa hoi cua cac nudc ASEAN, Nha xuat ban Khoa hoc xa hoi, Ha Noi [30] PGS.TS Nguyen Van Hieu - TS Le Xuan trudng (2008), He thong r r r r * thue mot so nudc ASEAN va Trung Quoc, Nha xuat ban Tai chinh, Ha Noi Cac Webside: www.chinhphu.gov.vn; www.mof.gov.vn www.gdt.gov.vn; www.taxonline.com.vn; www.hntax.gov.vn