Hoàn thiện kiểm tra thuế đối với doanh nghiệp tại chi cục thuế quận nam từ liên hà nội

JJ " l[ TRUONG DAI HOC KINH TE QUOC DAN NGUYEN ANH DUONG DAI HQC K.T.Q.D Tt THdNO TIN THUVIEN PHftNGHJANAN-TULlElJ HOAN THIEN KIEM TRA THUE DOI V0I DOANH NGHIEP TAI CHI CUC THUE • • • QUAN NAM Ttf LIEM - HA NQI Chuyen nganh: KINH TE CHINH TRI LUAN VAN THAC SI KINH TE Ngirdi hiring dan khoa hoc: PGS.TS Dao Thi Phirong Lien 176 JO1S6 Ha Noi-2015 * LOI CAM DOAN Toi xin cam doan ban luan van la cong trinh nghien ciru khoa hoc doc ft ' lap cua toi Cac so lieu, ket qua neu luan van la trung thuc va co nguon r goc ro rang Ha Noi, thang 11 nam 2015 Nguyen Anh Duong loi cam on r \ Trong qua trinh thuc hien luan van, tac gia da nhan duoc rat nhieu su quan tarn, dong vien va giup cua giao vien huong dan, dong nghiep, gia dinh va ban be De co duoc ket qua nay, tac gia xin cam on PGS.TS Dao Thi Phuong Lien- Giao vien huong dan day tarn huyet va nhiet tinh r y ' Xin cam on cac thay, co giao Bq mon Kinh te da co nhieu dong gop cac buoi sinh hoat khoa hoc tai bo mon Xin cam on Ban Lanh dao, cac Doi chuyen mon, CBCC lam cong tac kiem tra cua Chi cue Thue Quan Nam Tu Liem, Bac Tu Liem - Ha Noi da tao dieu kien va giup tac gia qua trinh thuc hien nghien cuu Xin tran cam on! Ha Noi, thang 11 nam 2015 ~ r Nguyen Anh Duong YEU CAU CUA HOI DONG CHAM LUAN VAN THAC si Nhung diem hoc vien: SlH.6L-.liCM can sua chua bo sung truac nop man van chinh thuc cho Vien mao tao SDH .t @$inl .Sk a' C&JL Chu tich Hoi dong (Ky vci ghbro ho ten) Cam ket cua Hoc vien'\ Hqc Ofn 02m Iifo 2}.a Ma -fw 0^^ ke/ Q .Mfel $1^ .: Hoc vien Hoc vien phai co trach nhiem chinh sua LV theo yeu cau cua Hoi dong Trong trucng hop khong chinh sua se khong duoc cong nhan ket qua bao ve -jTSV Hoc vien phai dong ban yeu cau chinh sua vao CtfSi luan van chinh thuc nop cho vien DT SDH NHAN XET LUAN VAN THAC SI KINH TE O ® o De tai : Hoan thien kiem tra thue doi vdi doanh nghiep tai Chi cue Thue quan NamTir Liem- Ha Noi Cua hoc vien cao hoc : Nguyen Anh Duong Chuyen nganh : Kinh te chinh tri Giao vien huong dan : PGS.TS Dao Thi Phuong Lien Ngudi nhan xet : PGS.TS-Trin Viet Tidn Nhiem vu Hoi ig: Phan bien Sau doc toan bo luan van v< ban tom tat luan van, toi co nhan xet sau: Sy can thiet cua de tai luan van Trong thdi gian qua, nude ta da hinh mot he thong chinh sach thue tuong doi day du, hop ly, ap dung thong nhat va binh dang vdi moi phan kinh te, moi loai hinh doanh nghiep Tuy nhien, suot qua trinh cai each thue, chung ta chu tap trung vao viec cai each, hoan thien ve chinh sach thue ma chua thuc su quan tarn dung muc den tac kiem tra thue Cung vdi su phat trien cua nen kinh te, so luong cac doanh nghiep cang tang, quy mo cang ldn, nganh nghe kinh doanh da dang, phuc tap, trinh quan ly cua doanh nghiep cang tien tien va hien dai, doi hoi cong tac kiem tra thue phai phu hop vdi trinh phat trien cua doanh nghiep va cac chuan muc quoc te Trude tinh hinh do, dat la phai hoan thien kiem tra thue doi vdi doanh nghiep Chinh vi vay, de tai “ Hoan thien kiem tra thue doi vdi doanh nghiep tai Chi cue Thue quan Nam Tic Liem- Ha Noi ” co y nghia ca ve ly luan va thuc tien Ve ket cau, phirong phap nghien cuu va y nghia ly luan, thuc tien cua luan van: 2.1 Ve ket cau: Luan van ngoai phan md dau va ket luan, ket cau luan an gom chuong Day la ket cau truyen thong, phu hop vdi doi tuong va muc tieu nghien cuu cua de tai De tai khong trung vdi cac de tai da cong bo ma toi dupe biet •y •> 2.2 Ve phuong phap: Tac gia da sir dung phuong phap logic va lich su, phan tich, tong hop, thong ke Day la nhirng phuong phap phu hop vdi chuyen nganh , cho phep tac gia thuc hien dupe muc tieu nghien cuu dat cua luan van 2.3 Ve y nghia ly luan va thuc tien cua luan van: - Ve ly luan: Day la cong trinh nghien cuu kha cong phu Tac gia da dua dupe khai niem va cd gang luan giai noi dung, nhirng nhan to anh huong va su can thiet hoan thien kiem tra thue doi vdi cac doanh nghiep - Ve thuc tien: De tai khao sat thuc trang kiem tra thue doi vdi doanh nghiep tai Chi cue Thue quan NamTu Liem- Ha Noi Vi vay, day la tai lieu tham khao co ich cho dia phuong cung nhu cac co quan lien quan ve linh vyc Nhurng ket qua dat dirge cua luan van Chuang 1: Ca sd ly luan va kinh nghiem thuc tien ve kiem tra thue doi vdi doanh nghiep Luan van da lam ro duoc quan niem ve thue, phan loai thue; khai niem, dac diem, phan loai kiem tra thue , va luan giai noi dung, cac nhan to anh huong, su can thiet hoan thien kiem tra thue doi vdi cac DN Ve noi dung kiem tra thue doi voi cac DN, luan van da luan giai tren tren cac goc : i) Trach nhiem, nghia vu, quyen han cua chu the kiem tra va doi tupng kiem tra; ii) Quy trinh quan ly; iii) Cong cu va phuong tien kiem tra thue ; iii) Phuong phap kiem tra thue Tuy viec phan tich tirng noi dung co the phai ban them, nhung theo chung toi, cac noi dung nhu vay la kha day du Day la noi dung quan nhat cua chuong Viec xac dinh dung noi dung cho phep tac gia xay dung duoc mach phat trien luan van kha chac chan de thuc hien muc tieu nghien cuu cua minh Tren co so xac dinh dung noi dung, luan van xac dinh 10 nhan to anh huong den kiem tra thue doi vdi cac DN, bao gom nhan to khach quan va nhan to chu quan Toi cho rang cac nhan to nhu vay la day du, nhung tiec rang, luan van moi neu ten cac nhan to, chua phan tich su anh huong cua cac nhan to den kiem tra thue doi vdi cac DN, nen cac nhan to chua that su thuyet phuc ngudi doc Luan van cung khao sat kinh nghiem kiem tra thue doi vdi cac DN cua khoi OECD va cua Chi cue Thue quan Cau Giay - Ha Noi va rut bai hoc cho Chi cue Thue quan NamTir Liem- Ha Noi TNDN ve linh vuc •> r r r Chuang 2: Thuc trang kiem tra thue doi vdi cac DN tai Chi cue Thue quan Nam Tic Liem- Ha Noi Sau khai quat dieu kien tu nhien, kinh te, xa hoi va tinh hinh cac DN tren dia ban quan Nam Tu Liem, luan van di vao khao sat kiem tra thue doi vdi cac DN tai Chi cue Thue quan Nam Tu- Liem- Ha Noi thdi gian qua Bang phuong phap logic va lich sir, phan tich, tong hop, so sanh va thong qua cac so lieu thong ke cd chon loc, vdi 11 bang so lieu, va can cu vao noi dung kiem tra doi vdi cac DN da phan tich d chuong 1, luan van da khao sat kiem tra thue doi vdi cac DN tai Chi cue tren cac phuong dien: Thuc trang ve trach nhiem, nghia vu, quyen han cua chu the kiem tra va doi tuong kiem tra; Thuc trang quy trinh quan ly; Thuc trang cong cu va phuong tien kiem tra thue ; Thuc trang phuong phap kiem tra thue Ttr tong quan thuc trang do, luan van da dua nhung danh gia kha xac dang ve kiem tra thue doi vdi DN tai Chi cue Thue quan Nam Tir Liem tren cac mat: tuu, han che Hau het nhung danh gia duoc phan tich kha co can cu va phu hop vdi thuc tien Tac gia cung da chi nguyen nhan dan toi cac han che tren, nguyen nhan chu quan, nguyen nhan khach quan Chuang 3: Phuong hudng va giai phap hoan thien kiem tra thue doi vdi DN tai Chi cue Thue quan Nam Tic Liem- Ha Noi Tren co so ly luan d chuong 1, thuc trang d chuong 2, luan van de xuat phuong huong va giai phap hoan thien kiem tra thue doi vdi DN tai Chi cue Thue quan Nam Tu Liem- Ha Noi Luan van dua phuong huong phuong huong dupe luan giai kha thuyet phuc bdi dupe dat boi canh cai each thue d nude ta noi chung va Chi cue Thue quan Nam Ttr Liem noi rieng De thuc hien phuong huong do, luan van da dua nhom giai phap nhom giai phap ma tac gia dua van bam theo mach phat trien cua luan van, do, tinh thuyet phuc kha cao Dieu da lam cho luan van logic, chac che r r y Mot so van de trao doi cung tac gia Thir nhat, theo ngudi doc phuong tien kiem tra thue khong phai noi dung ma la nhan to anh huong den kiem tra thue Mot cac nhan to anh huong den kiem tra thue doi vdi cac DN luan van de cap la “ co so vat chat va phuong tien lam viec cua co quan thue” ( trang 30) Toi cho rang, phuong tien kiem tra thue la mot phan cua “co so vat chat va phuong tien lam viec cua co quan thue” Thu hai, noi dung cua kiSm tra thu£ luan van chua de cap den kiem tra lai Thic ba, luan van khao sat kinh nghiem kiem tra thue doi vdi cac DN cua To chuc Hop tac va Phat triSn kinh td (OECD) khong phu hop vdi doi tuong nghien cuu cua luan van Nhung bai hoc kinh nghiem rut ve co ban khong lien quan den noi dung kiem tra thue Thu tu, danh gia thuc trang kiem tra thue doi vdi DN tai Chi cue Thue quan Nam Tir Liem- Ha Noi luan van chua bam sat vao cac noi dung da khao sat Dieu anh htrdng den mach phat trien cua luan van va giam di tinh thuyet phuc cua luan van Thu nam, luan van nhieu loi chinh ta Thu sau, doc luan van, ngudi doc rat phan van luan van khao sat thuc trang va danh gia thuc trang kiem tra thue doi vdi doanh nghiep tai Chi cue Thue quan Nam Tir Liem chuong 2, bdi quan Nam Tir Liem lap thang nam 2014 Do do, theo ngudi doc, khao sat thuc trang va danh gia thuc trang khong phii hop vdi quan Nam Tir Ket luan Luan van la cong trinh dupe nghien ciru mot each nghiem tuc Luan van co ket cau hop ly Neu khac phuc duoc nhung van de d chuong thi luan van da dap img dupe yeu ciu cua mot luan van thac si kinh t£ Tac gia luan van xirng dang dupe nhan hoc vi Thac si kinh te Ha Noi, 13 thang 12 nam 2015 Ngiroi nhan xet NHAN XET LUAN VAN THAC SI KINH TE • • • De tai: “Hoan thien kiem tra thue doi vdi doanh nghiep tai Chi cue thue quan Nam Tic Liem - Ha Noi” Chuyen nganh : m> r Hoc vien : Nguyen Anh Dirirng Ngu’d’i nhan xet phan bien TS Tao Thi Hoang Anh NOI DUNG NHAN XET • • Tinh cap thiet, thoi sir, y nghia khoa hoc va thuc tien cua de tai luan van: Thue la nguon thu chu yeu, lau dai va la bo phan quan nhat cua ngan sach nha nude, gop phan to Ion vao su nghiep xay dung va bao ve to quoc Do co vai tro rat quan nen cac quoc gia deu quan tarn den thue va dua nhieu bien phap quan ly va thu thue Hoat dong tra, kiem tra thue khong nhung giup cho hoat dong quan ly Z A ' thue dat duqc cac muc tieu da de ma giup Nha nude phat hien nhung han che cua chinh sach, dieu chinh kip thdi chinh sach, che ve thue, nang cao y thuc chap hanh phap luat thue cua ngudi nop thue va gop phan phong ngua, ngan chan trinh trang tron thue, chong that thu thue Trong boi canh hoi nhap kinh te quoc te va kinh te thi trudng cang phat trien, cac doanh nghiep tang trudng nhanh ca ve so luong quy mo va hinh thuc hoat dong, cac vi pham, sai sot, tham chi gian lan ve thue mot tinh vi, da dang hon nguon luc cua co quan thue hien van han che thuc tien dang dat Su1 phu hop gitta ten de tai vdi noi dung, gi&a noi dung vdi chuyen nganh nghien cdu : Noi dung luan van phu hop vdi ten de tai va chuyen nganh nghien cuu r Sy trung lap vdi cac cong trinh, luan van, luan an da cong bo : Cho den da co nhieu cdng trinh nghien cuu ve tra, kiem tra thue nhung theo toi duoc biet chua co cdng trinh nao nghien cuu chuyen sau ve cong tac kiem tra thud tai Chi Cue thue quan Nam Tir Liem vdi noi dung thong tin va so lieu cap nhat den thdi diem hien tai nhu de tai Vi vay ve co ban de tai luan van khong trung lap vdi cac cdng trinh, luan van, luan an da duoc cdng bo ma toi duoc biet Noi dung va ket qua nghien cdu da dat dirge : Ket qua nghien cuu cua luan van duoc the hien qua cac noi dung sau day: > t r r r Dong thdi neu duoc kinh nghiem kiem tra thue doi vdi DN cua mot so nude OECD va cua Chi cue Thue quan Cau Giay, va rut nhung bai hoc kinh nghiem cd kha nang van dung cho Chi cue thue quan Nam Tu Liem Trong mot so bai hoc kinh nghiem rat dang quan tarn, la: •x / - Can danh gia, phan loai, phan chia DN theo nhom muc tuan thu phap luat thue quy mo, nganh nghe kinh doanh de cd bien phap kiem tra thue phu hop va hieu qua, toi uu hoa chi phi quan ly thue noi chung, chi phi tra, kiem tra noi rieng cung nhu phan bo cac nguon luc mot each hieu qua, tranh lang phi - Lua chon dung doi tuong kiem tra, tap trung vao nhung doi tuong nganh nghe cc muc rui ro cao ve thue - Can xay dung mot he thong cdng nghe thong tin, CSDL dong bo phu hop de car bo kiem tra cd the khai thac, phan tich phuc vu cho cdng tac kiem tra mot each nhan! nhat va chinh xac nhat 88 Tap hop du lieu de de dang tra cuu ve cac doanh nghiep thuoc doi tuong bo kinh doanh ca nudc lam co sd phap ly cho viec xu ly cac doanh nghiep cd giao dich mua ban hang hoa, dich vu vdi cac doi tuong ♦A Aoy dimg tieu chi danh gid hieu qua cong tac kiem tra 9 e f \ De nang cao hon nua hieu qua cong tac kiem tra Tong cue Thue can r x tiep tuc xay dung cac tieu chi nham danh gia hieu qua nhu: ' r - So can bo tham gia mot cuoc kiem tra thue r - Thdi gian thuc hien mot cuoc kiem tra thue - So don vi dupe kiem tra: so luong va ty le thuc hien so vdi tong so doi tuong phai kiem tra - Hieu qua va su tuan thu quyet dinh xu ly kiem tra: so thue truy thu va r r x x phat, so tien thue, tien phat da nop vao ngan sach nha nudc r - Muc phat hien sai pham tien hanh kiem tai tru sd NNT so vdi danh gia ban dau tai co quan thue So don vi phat hien cd sai pham so vdi so don vi dupe kiem tra * Hoan thien co sd vat chat va cac dieu kien can thiet khac phuc vu *♦ r kiem tra thue tra tai tru sd NNT, ho tro can bo kiem tra viec kiem tra cac doanh r x nghiep ldn su dung he thong chung tir dien tir, dieu kien cong nghe XX thong tin va tang truyen thong phat trien nhanh nhu hien 89 ■a • X - Dam bao noi lam viec va noi luu gin cac ho so kiem tra cua bo phan kiem tra thuan loi, de tra cuu 3.2.4 Nhom giaiphap lien quan den phuong phap kiem tra thue * Hoan thien ky thuatphan tich rui ro kiem tra thue Viec ap dung ky thuat phan tich rui ro kiem tra thue da giup lua r r ? r chon doi tuong kiem tra tuong doi phu hop, ty le so doanh nghiep co xu ly truy thu qua kiem tra so vdi so doanh nghiep duoc kiem tra dat kha cao, giam bdt tinh trang kiem tra tran lan, gay kho khan, lang phi thbi gian cua doanh Z nghiep Nhung ket qua dat duoc cong tac kiem tra dat duoc thbi 9 gian qua da khang dinh viec ap dung phuong phap kiem tra theo rui ro la - ' _ ' cac ky nang kiem tra thue, thbi gian toi, Chi cue thue Quan Nam Tu X Z X Liem can chu vao cac van de sau: ' Z X ' - Tiep tuc hoan thien he thong cac tieu thuc danh gia rui ro ve thue, tao dieu kien cho viec danh gia, xep hang rui ro doi vdi tung NNT va viec lap ke hoach kiem tra duoc chinh xac hon Trong qua trinh ap dung cac tieu thuc X nay, can bo kiem tra can danh gia muc hieu qua, chinh xac cua tung tieu thuc tu de xuat vdi Cue Thue TP Ha Noi, Tong cue Thue de sua doi bo sung cho phu hop vdi tinh hinh thuc te Cac tieu thuc can duoc hoan chinh theo hudng don gian, de lam, de danh gia va co moi quan he vdi nhau, tranh tinh trang cac su dung cac tieu thuc danh gia cung mot doi tuong lai cho cac ket qua rui ro thue khac Vi du nhu tieu thuc danh gia cac loai thue true thu can tap trung vao thu nhap / A / chiu thue, nganh nghe kinh doanh; tieu thuc danh gia cac loai thue gian thu can tap trung vao doanh thu, quy mo doanh nghiep, nganh nghe kinh doanh, tu giup cho viec danh gia rui ro, lua chon dung doi tuong de thuc hien kiem tra thue 90 Phai co sir phan chia cac tieu thuc danh gia rui ro cac tieu thuc dong va tieu thuc tinh ro rang, tren co so do, ap dung so doi vdi tirng nhom tieu thuc cu the de dam bao su cdng bang doi vdi tirng linh vuc, timg khu vuc san xuat kinh doanh khac y Cac tieu thuc can dupe xay dung va hoan thien theo hudng don gian, r r e-j de danh gia va cd moi quan he vdi Neu cac tieu thuc danh gia tren chi dupe xem xet don le thi kho cd the dua nhan dinh dung dan Vi vay, can bo e r y kiem tra can sir dung ket hpp cac tieu thuc vdi nhau, qua nhan dinh rui ro thue dupe chinh xac hon r y y y ~ De xuat xay dung va hoan thien phan mem ung dung tin hoc ho trp cdng tac kiem tra tir khau thu thap co sd du lieu cua doanh nghiep, chuyen doi du lieu de phan tich, danh gia, xac dinh muc rui ro phuc vu viec lira chon doi tuong va lap ke hoach kiem tra y y Tren co sd phan mem dupe xay dung, tir cac du lieu thong tin NNT, > r a r phan mem se tu tinh toan dupe cac chi tieu danh gia rui ro thue doi vdi y r timg NNT, dieu giup can bo kiem tra tiet kiem dupe thdi gian, cdng sue va r lira chon dung doi tuong kiem tra Mat khac, nhd cd phan mem, cdng viec y y kiem tra se cd tarn hon, tap trung hon vao nhung van de rui ro yeu - Xay dung cac mo hinh phan tich theo quy mo, nganh nghe va theo sac r thue Tren co sd ap dung cac tieu thuc danh gia rui ro ve thue Tong cue r r y Thue hudng dan, Chi cue Thue can xay dung cac tieu thuc danh gia rui ro phu hpp vdi tinh hinh quan ly thue tren dia ban minh Tuy theo cac hinh thuc gian lan thue cua timg nganh nghe, d timg sac thue cu the ma qua xay dung tieu thuc danh gia rui ro cho phu hpp va sat vdi thuc te cua NNT - Hoan thien, nang cao phuong phap phan tich rui ro 91 r r r De xac dinh rui ro thue cua doanh nghiep, tat yeu phai phan tich doanh y y nghiep Viec phan tich can duoc thuc hien rieng cho timg noi dung can lam ro kiem tra tai doanh nghiep Chang han, phan tich doanh thu can tap trung so sanh doanh thu qua cac thang lien ke hoac cac thang cung ky nam y trudc, soat cac khoan thu tien ky, phan tich no phai thu, udc tinh doanh thu tir san luong va gia ban, udc tinh doanh thu tir san luong san xuat r y va hang ton kho, udc tinh doanh thu tir cac chi phi san xuat va tieu thu lien quan Cd the thay, de phan tich mot doanh nghiep, viec so sanh, doi chieu cheo tai lieu la rat can thiet Qua phan tich, can bo kiem cd the phat hien cac sai lech, mau thuan cua doanh nghiep viec ke khai, tinh va nop thue r r x r •) r Viec so sanh, doi chieu can dugc thuc hien cu the vdi timg sac thue de phat hien su mau thuan giua cac so lieu Vdi muc tieu ngan chan va phong chong cac hanh vi vi pham phap luat kinh doanh, tao sue lan toa, nang cao tinh tuan thu phap luat thue cua r r r r ngudi nop thue, cua can bo thue, cor quan thue, nang cao hieu luc hieu qua doi vdi cong tac thue, cong tac kiem tra thue Tao moi trudng san xuat kinh doanh lanh manh, binh dang cho ngudi nop thue thuoc moi phan kinh te viec nghia vu thue vdi nha nudc, gop phan thuc day dau tu, phat trien san xuat kinh doanh Dam bao cac khoan thu ngan sach phai dugc thu dung, thu du, thu kip thdi vao ngan sach nha nudc *** Hoan thien kiem tra ho so khai thue tai co quan thue 9 r y Day manh cong tac kiem tra thue tai ban dua tren nen tang la co sd du lieu tap trung cua ngudi nop thue da dugc tich hgp, ung dung phan mem kiem tra tai ban va doi mdi phuong phap kiem tra r yr Co quan thue phai xay dung du lieu ve kinh te cua doanh nghiep tren r ' dia ban de tir phan loai theo timg nhom doi tugng, xac dinh cac nhom doi 92 tuong co rui ro cao de tap trung kiem tra thue Tap trung xay dung cac ung dung tin hoc ho tro cho cong tac kiem tra thue tai tru so co quan thue giup giam thieu thdi gian, tang tinh chinh xac va hieu qua cho cong tac kiem tra tai tru so doanh nghiep Tiep tuc doi men phuong phap lam viec nham nang cao hieu qua cong r a r tac kiem tra ho so khai thue tai tru so co quan thue To chuc giao chi tieu r x r phan tich ho so khai thue den tung can bo lam cong tac kiem tra, phan nhom can bo phan tich, phoi hop danh gia doanh nghiep de ho tro theo so trudng Chuan hoa cac buoc thuc hien tir thu thap thong tin den phan tich, thong bao va ghi nhan ket qua thuc hien, hudng dan ky nang kiem tra ho so r r r r x khai thue tai ban theo tung sac thue, tung loai ho so khai thue To chuc phan loai doanh nghiep de thuc hien kiem tra theo nguyen tac r r rui ro va yeu Hang thang tien hanh phan loai va kiem tra sa roat tren co sb so doanh nghiep ke khai va nop ho so hang thang vdi mot ty le nhat dinh quy dinh chi tiet theo tung dia ban kiem tra _ A Tang cubng cac bien phap kiem tra soat hang thang ve tinh hinh ke r khai, nop thue cua doanh nghiep ♦ AT/A/A /a Ji ♦♦♦ Hoan thien kiem tra ho so khai thue tai tru sd doanh nghiep Giao chi tieu kiem tra cho tung doan kiem tra, doi kiem tra Doi tuong kiem tra can tap trung cac linh vuc chu yeu va diem nhu: cac doanh nghiep xay dung, cac doanh nghiep kinh doanh bat dong san, thu tien su dung * A < < f rv A dat, tien thue dat, cac doanh nghiep chuyen hoan thue, 16 lien tuc nhieu nam, cac doanh nghiep kinh doanh cac lmh vuc thuong mai dien tu, ban hang /■ da cap 93 Z Z 7 A thue tap trung kiem tra theo dau hieu da phat hien qua cong tac kiem tra ho so khai thue tai co quan thue Tap hop cac hanh vi vi pham phat hien qua kiem tra, xay dung va hoan thien so tay kiem tra de phuc vu cho cong tac tu dao tao, chuan hoa cac buoc cdng viec va tap hop chia se kinh nghiem ky nang cho can bo lam cdng tac Z kiem tra thue Cap nhat thong tin du bao hanh vi vi pham cua doanh nghiep tren co phan tich phan loai cac thong tin sau kiem tra, tong ket cac hanh vi vi pham AZA ve thue, de cac bien phap phong ngua Xay dung va bo sung cac tieu chi bo tieu chi danh gia rui ro phu hop vdi yeu cau thuc te quan ly va phuc vu cho cdng tac kiem tra doi vdi doanh nghiep dung tarn, diem ♦♦♦ Hoan thien co che phoi hop giica bo phan kiem tra thue voi cac bo phan khac co quan thue Hoat dong kiem tra thue cua bo phan kiem tra can su phoi hop cua e a r a nhieu bo phan cd lien quan nham xac dinh tinh chinh xac cua sd lieu luu tru va thong tin ve ngudi nop thue, la cac bo phan quan ly ke khai, ke toan z thue, bo phan tin hoc, bo phan quan ly hoa don, bo phan quan ly no va cudng Z Z Z Z Z Z che thue Neu thieu su phoi hop tot cua cac bo phan nay, hoat dong kiem tra thue cua bo phan kiem tra se kem hieu qua Trong do, nhu da phan tich d chuong cua luan van, mot nhung nguyen nhan lam giam chat luong cua hoat dong kiem tra thue d Chi cue thue Quan Nam Tu Liem la su phoi hop chua tot giira bo phan kiem tra vdi cac bo phan chuc nang khac don vi De khac phuc tinh trang nay, Chi cue thue Quan Nam Tir Liem can thuc hien cac bien phap chu yeu sau: - Lanh dao Chi cue chi dao cac bo phan chuc nang co quan thue tuan thu cac quy trinh quan ly thue Tong cue Thue ban hanh 94 - Chi cue can nghien cuu cu the hoa cac noi dung da quy dinh cac r r quy trinh quan ly thue, quy trinh kiem tra thue cho phu hop voi dac thu cua dia ban va doanh nghiep quan Nam Tu Liem To chuc thao luan, lay y kien r r cac bo phan chuc nang tham gia quy trinh kiem tra thue Chi cuc Thue de thong nhat cac noi dung phoi hop giua cac bo phan to chuc thuc hien < quy trinh kiem tra thue A X - Phan tich, danh gia nhung ton tai, han che, trao doi, tim giai phap giai r r r r quyet nhung vuong mac hoat dong phoi hop; kip thdi giai quyet nhung / vuong mac phat sinh qua trinh to chuc thuc hien nhiem vu cua cac bo phan chuc nang co quan thue Chu dong lam tot cong tac phoi hop cac nganh co lien quan r kiem tra thue r r r r x Day la cong viec rat quan doi voi kiem tra thue doi tuong dieu r r r r r \ tiet cua thue rat rong, tren moi linh vuc va moi phan kinh te Co che r r r phoi hop voi cac co quan, ban nganh lien quan tot se tro giup rat lon cho kiem tra Cu the nhu sau: r r - Phoi hop voi cac co quan chuc nang thuc hien tot cong tac dang ky ma so doanh nghiep, to chuc soat, cap nhat thong tin kip thdi, tao dieu kien thuan loi cho viec phat trien kinh doanh cua doanh nghiep va dam bao du lieu quan ly thue duoc theo doi chinh xac - Phoi hop voi Kho bac Nha nuoc va Ngan hang cong tac hien dai A X hoa thu nop thue, tao dieu kien thuan loi cho NNT phat sinh phai nop vao r x ngan sach nha nuoc hay phat sinh cac van de co lien quan - Phoi hop voi So Tai nguyen va Moi trudng kiem tra de phat hien cac r x trudng hop su dung dat khong dung muc dich, khong dung hop dong va viec thuc hien nghia vu tai chinh voi Nha nuoc 95 ' • • z X - Phoi hop voi co quan cong an cac cap nham phat hien kip thdi cac trudng hop vi pham phap luat, dong thdi cung cap kip thdi, day du du lieu cho co quan cong an cong tac dieu tra toi pham kinh te ♦♦♦ Lam tot cong tac kiem tra noi bo, tang curing giam sat cac doan kiem tra,, dam bao ky cuong, ky luat cua CBCC thue thuc thi cong vu Dac diem cua cong tac kiem tra thue la thudng xuyen tiep xuc voi ngudi nop thue, de bi cam va sa nga Neu tinh liem chinh khong duoc dam x r r bao va co su thong dong giua cong chuc kiem tra thue voi ngudi nop thue th! • ~ -4- Z A 1 X • /V • A 9 r A • A r Z • A • A se giam dang ke hieu luc va hieu qua cua cong tac kiem tra thue noi rieng , cong tac quan ly thue noi chung De dam bao ky cuong, ky luat cua nganh z z Thue, dam bao tinh liem chinh cua cong chuc thue, ben canh cac giai phap r x \ khac nhu giao duc, doi moi che tien luong va thu nhap, can quan tam dung Z Z A A Z * A A • A X Z A rT~'1 ■» r Z A Z A X A Z • A muc den cong tac kiem tra noi bo nganh Thue Muon lam tot cong tac kiem tra noi bo va dam bao ky cuong, ky luat cua nganh Thue, can nghien cuu thuc hien cac bien phap cu the sau: Z - Lua chon, bo tri nhung ngudi thich hop, du tieu chuan vao bo phan kiem tra noi bo - Xay dung va to chuc thuc hien nghiem tuc ke hoach kiem tra noi bo - Quy dinh ro trach nhiem lien doi cua cong chuc bo phan kiem tra noi bo co sai pham xay cua cac bo phan khac co quan thue thuoc 9 pham vi va noi dung ma bo phan kiem tra noi bo da thuc hien kiem tra - Xu ly nghiem minh nhung trudng hop vi pham ky luat nganh, cua Z Z Z cong chuc thue noi chung va cong chuc kiem tra thue noi rieng Doi voi A Z Z Z A • A • I A A A X A * * u X A Z A X A nhung cong chuc co dau hieu vi pham can yeu cau giai trinh cu the, neu can thiet th! thuc hien dieu chuyen vi tri cong tac cua nhung can bo 96 - To chuc luan chuyen, chuyen doi vi tri cong tac mot each thuong xuyen, khoa hoc va hop ly de vira khong lam xao tron to chuc nhung van dam r r x bao ngan ngua su thong dong cua cong chuc thue voi ngubi nop thue ♦♦♦ Xie ly nghiem minh cac hanh vi vi pham phap luat thue cua ngudi nop thue Viec xu ly vi pham thoi gian qua tai Chi cue moi dung d mure xu phat khai sai, thieu thue, phat vi pham thu tuc va tinh nop cham thue Chua xu r r r t r r x phat doi vdi hanh vi tron thue, chua chuyen nhieu vu an tron thue sang co quan cong an de dieu tra xu ly hinh su Trong do, thuc te cho thay, cac doanh nghiep vi pham kha nhieu, muc tron thue khong nhd Dieu dan z z z den tinh ran de, ngan ngua cua kiem tra thue chua cao De khac phuc tinh r r x trang nay, doi vdi nhung trudng hop vi pham nang can kien quyet xu ly nghiem minh theo quy dinh cua phap luat Them vao do, can hoan thien cac quy dinh phap ly ve kiem soat giao dich kinh doanh cua NNT: giao co quan thue quyen kiem tra dot xuat hang r x hoa, so sach, hoa don, chung tu ke toan, quy tien mat, giao dich toan qua tai khoan ca nhan trudng hop co dau hieu tron thue, gian lan thue, r x z r chiem doat tien hoan thue vdi so luong ldn De lam tot dupe viec nay, Bo Tai chinh can kien nghi Quoc hoi bo sung r x tham quyen cho co quan thue Vi hien nay, theo quy dinh cua Luat Quan ly r z r x r r Thue, co quan Thue chua co chuc nang dieu tra thue Chien lupc chien lupc r r cai each he thong thue giai doan 2011 -2020 co dinh hudng nghien cuu bo x x r r v sung nhiem vu dieu tra ve thue cho co quan thue De lam duoc viec nay, z x r yr nganh Thue can chuan bi du nhan luc va vat luc; lam tot cdng tac de xuat, tham muu vdi Bo Tai chinh, Chinh phu de xuat vdi Quoc hoi sua doi Luat Quan ly Thue de giao chuc nang dieu tra ve thue cho co quan thue, dong thdi Z Z co ke hoach dao tao nang cao nang luc cho doi ngu can bo co the tiep nhan nhiem vu dupe giao chuc nang dieu tra thue 97 KET LUAN Kiem tra thue doi voi doanh nghiep d Chi cue Thue Nam Tu Liem da >7 A dan duoc hoan thien dam bao chat luong, dap ung theo dung yeu cau, muc tieu cua 16 trinh cai each va hien dai hoa nganh Thue Tuy nhien, cong tac r ~ x r r van mot so han che can khac phuc Bang qua trinh nghien cuu va qua thuc te lam viec tai co quan thue thoi gian vua qua, tac gia luan van “Hoan thien kiem tra thue doi voi cac doanh nghiep tai Chi cue Thue Quan Nam Tir Liem - Ha Noi''' da he thong r x y r r hoa nhung van de ly luan co ban ve kiem tra thue doi voi doanh nghiep, danh gia thuc trang kiem tra thue tai Chi cue Thue Quan Nam Tu Liem Dong thoi de xuat mot so giai phap nham hoan thien cong tac kiem tra tai Chi cue Thue Quan Nam Tu Liem thoi gian tdi Cac giai phap hoan thien cong tac kiem tra thue tai Chi cue thue Quan Nam Tir Liem tap trung khac phuc nhung han che cong tac Trong do, quan nhat la cac giai phap sau •> r x r r day: Tang cudng luc luong can bo kiem tra thue ca ve so luong va chat luong; X Voi su gidi han ve mat thdi gian, luan van khong tranh khoi nhung sai sot, tac gia luan van mong nhan dupe su gop y cua cac nha khoa hoc, nha quan ly va doc gia de hoan thien luan van Xin chan cam on! TAI LIEU THAM KHAO Bo Tai chinh (2011), Quyet dinh so 2162/QD-BTC 08/09/2011 cua Bo Tai chinh phe duyet Ke hoach cai cach he thong thue giai doan 2011-2015 cua Bo trudng BTC, Ha Noi Bo Tai Chinh (2011), Ke hoach cai cach he thong thue giai doan 2011­ 2015 (Ban hanh kem theo quyet dinh so 2162/QD-BTC 08/09/2011) cua Bo trudng BTC, Ha Noi Bo Tai Chinh (2011), De an cai cach the che thue giai doan 2011-2020 (Ban hanh kem theo quyet dinh so 2162/QD-BTC 08/09/2011) cua Bo trudng BTC, Ha Noi r r Cuc thue tinh Quang Ninh, cong trinh nghien cuu "Kiem tra thue tai Cuc thue tinh Quang Ninh ” trinh bay tai Hoi nghi tong ket cong tac r thue nam 2011, Quang Ninh Chinh phu (2007), Nghi dinh so 85/2007/ND-CP 25/05/2007 cua Chinh Phu quy dinh chi tiet thi hanh mot so dieu cua Luat Quan ly Thue Chinh phu (2011), Quyet dinh so 732/QD-TTg 17/5/2011 cua Thu tuong Chinh phu phe duyet chien luoc cai cach he thong thue giai doan 2011-2020, Ha Noi Chinh phu (2011), Nghi dinh so 86/2011/ND-CP 22/9/2011 cua Chinh phu quy dinh chi tiet va huong dan thi hanh mot so dieu cua Luat Thanh tra, Ha Noi Chinh phu (2012), Nghi dinh so 07/2012/ND-CP 09/02/2012 cua Chinh phu quy dinh ve co quan duoc giao thuc hien chuc nang tra chuyen nganh va hoat dong tra chuyen nganh, Ha Noi Chi cuc Thue Huyen Tu Liem, Bao cao tong ket cong tac kiem tra nam 2012 va 2013, Huyen Tu Liem, Ha Noi ' 10 r r Chi cuc Thue Quan Nam Tu Liem, Bao cao tong ket cong tac thue nam 2014, Quan Nam Tu Liem, Ha Noi 11 Do Duc Minh, Nguyen Viet Cudng (Dong chu bien) (2005), Giao trinh Ly thuyet thue, NXB Tai chinh, Ha Noi 12 Nguyen Huu Tai (2002), Giao trinh ly thuyet tai chinh - tien te, NXB Thong ke, Ha Noi 13 Nguyen Thi Lien, Nguyen Van Hieu (2008), Giao trinh nghiep vu thue, Hoc vien Tai Chinh 14 Vu Thi Mai (2003), "Mo hinh to chuc ca quan thue tren the giai", Tap chi Thue Nha nuoc so thang 3/2003, Ha Noi 15 Hoc vien Tai chinh (2010), Giao trinh Quan ly thue, Nha xuat ban Tai chinh, Ha Noi 16 Nguyen Thi Phuong (2012) - Luan van thac si kinh te “Quan ly thu p p p thue cac doanh nghiep ngoai quoc doanh tai Chi cue Thue huyen Tu Liem, Thanh Phd Ha Noi ”, Ha Noi 17 Nguyen Huu Tho (2012) - Luan van thac si kinh te “Kiem tra thue A dieu kien quan ly thue hien tai Chi cue Thue Hai Phdng ”, Hai p p Phong p 18 Tong cue Thue (2009), Phan tich va danh gid rui ro hoat dong p tra thue, Ha Noi 19 Tong cue Thue (2010), Quyet dinh so 503/QD-TCTngay 29/3/2010 quy dinh P A P chuc nang, nhiem vu, quyen han va ca cau to chuc cua Chi cue Thue true thuoc Cue thue 20 T6ng cue Thu6 (2010), gayer dinh so 504/QD-TCT 29/3/2010 ve viec quy dinh chuc nang, nhiem vu cua cac Doi thuoc Chi cue Thue 21 Tong cue Thue (2013), Bao cao chuyen de tai Hoi nghi tong ket cong P P tac thue nam 2012 cua tra Tong cue Thue, Ha Noi 22 P UBND Quan Nam Tir Liem, Bao cao tong ket thuc hien nhiem vu chinh tri nam 2014, Quan Nam Tir Liem, Ha Noi 23 Trang tin dien tir: Cac bai viet, thao luan, nghien cuu, trao doi tren Trang dien tir Tong cue Thue (www.gdt.gov.vn), Bo Tai chinh (www.mof.gov.vn), Tap chi Thue (tapchithue.com.vn) va cac trang dien tir khac Phu luc • • PHONG VAN CONG CHIC KIEM TRA THUE Kinh gid: F A A De cd cu su kien nghi vdi cac Cu quan Nha nuuc cd tham quyen gop phan hoan r r thien cdng tac Idem tra viec chap hanh phap luat thue cua doanh nghiep tren dia ban, xin r r Ong/Ba vui long cung cap mot sd thong tin sau day I THONG TIN CHUNG VE NG LOI TRA LOT -Hovaten: ;Tuoi: - Giui tinh : □ Nam □ Nu - La cong chuc thuoc: (Danh dau Svao thich hop) □ Chi cue Thue Quan Nam Tu Liem □ Chi cue Thue Quan Bac Tir Liem II PHAN TRA LOT PHONG VAN v /a Cau 1: Xin Ong/Ba hay danh gid mire dat dupe lap ke hoach kiem tra thue hang nam hien (Bang each cho diem tic den la cao nhat) 1 Muc phu hop cua viec ap dung quan ly ro de lap ke hoach kiem tra thue Lua chon dung doi tuong kiem tra thue Muc phu hop cua ke hoach kiem tra thue hang nam so vdi nguon nhan luc Muc phu hop cua ke hoach kiem tra so vdi muc tieu, yeu cau quan ly thue r a r Muc phu hop cua ke hoach kiem tra so vdi A muc tieu, yeu cau cai each thu tuc hanh chinh /x Cau 2: Xin Ong /Ba hay danh gid mire dat duoc thuc hien kiem tra thue tai ca quan thue hien (Bang each cho diem tie den la cao nhat) Muc phu hop cua viec ap dung quan ly ro de tien hanh kiem tra thue tai co quan thue Phat hien, xu ly dung cac trudng hop vi pham phap luat thue r \ Muc phu hop cua nguon nhan lire so voi so luong ho so dupe giao kiem tra Muc phu hop cua quy trinh kiem tra tai co quan thue so voi muc tieu, yeu cau quan ly thue r r \ Muc phu hop cua quy trinh kiem tra tai co quan thue so voi muc tieu, yeu cau cai each thu tuc hanh chinh y r Cau 3: Xin Ong/Ba hay danh gid mire dat duoc thuc hien kiem tra thue tai tru sd doanh nghiep hien x r r r (Bang each cho diem tir den la tot nhat) 1 Muc phu hop cua viec ap dung quan ly ro trudc tien hanh kiem tra thue tai tru sd doanh nghiep r r Phat hien, xu ly dung cac trudng hop vi pham phap luat thue x Muc phu hop cua nguon nhan lire so vdi so lupng doanh nghiep kiem tra r Mure phu hpp cua quy trinh kiem tai tru sd doanh nghiep so vdi muc tieu, yeu cau quan ly thue Muc phu hpp cua quy trinh kiem tai tru sd doanh nghiep so vdi muc tieu, yeu cau cai each thu tuc hanh chinh 5 Cac yeu to kinh te xa hoi cua Quan Nam Tu Liem 1.1 Dieu kien thuan loi ve kinh te 1.2 Nhan thuc xa hoi ve tam quan cua cong tac quan ly thue Moi truong chinh sach, phap luat ve thue va hoat dong tra, kiem tra thue 2.1 Muc thong nhat, dong bo 2.2 Muc hieu luc 2.3 Muc hieu qua 2.4 Muc cong bang 2.5 Muc ben vung Hieu biet va y thuc chap hanh chinh sach, phap luat thue cua NNT 3.1 Muc hieu biet chinh sach, phap luat thue cua NNT 3.2 Y thuc chap hanh chinh sach, phap luat thue cua NNT Chat luong doi ngu CBCC kiem tra thue 4.1 Trinh do, nang luc cua CBCC kiem tra thue 4.2 Pham chat dao duc cua CBCC kiem tra thue —7 - * - -r Cau 5: Xin Ong /Ba hay xep thw tu u'u tien cho cac nhom giai phap i de hoan thien kiem tra thue tai Chi cuc Thue Quan Nam Tir Liem y r r (Bang each cho diem tu den la cao nhat) 1 Hoan thien chinh sach, phap luat ve thue Nang cao chat luong doi ngu CBCC kiem tra thue Hoan thien xay dung co so du lieu ve NNT Hoan thien quy trinh kiem tra thue; xay dung ung dung tin hoc ho tro kiem tra thue Giao cho co quan thue quyen dieu tra, xu ly to tung ve thue Xin tran cam on su cong tac cua Ong/Ba