Hoàn thiện quản lý nhà nước về thuế thu nhập cá nhân ở việt nam (qua khảo sát thực tế trên địa bàn thành phố hà nội)

TRUING DAI HOC KINH TE QUOC DAN [ , HOC ■ I I PHONG LU Ab AN NGUYEN THIWONGTTANH • • HOAN THIEN QUAN LY NHA \l()( VE THUE THU NHAP CA NHAN O VIET NAM • • (QUA KHAO SAT THUt TE TREN BIA BAN THANH PHO HA NOI) CHUYEN NGANH KINH TE CHINH TRI LU AN VAN THAC SY KINH TE • • ww NGtrdl HtrdNG DAN KHOA HOC: PGS.TS TRAN BINH TRONG Ha Noi, nam 2011 '■■■■ ft MUC LUC • • DANH MUC CAC Tl VIET TAT DANH MUC BANG BIEU TOM TAT LUAN VAN LCH Md DAU CHUONG 1: NHUNG VAN DE CO BAN VE THUE THU NHAP CA NHAN VA QUAN LY NHA NIOC VE THUE THU NHAP CA NHAN 1.1 Nhung van de co ban ve thue va thue thu nhap ca nhan 1.1.1 Khai niem va each phan loai thue 1.1.2 Khai niem, dac diem, vai tro cua thue TNCN 1.2 Quan niem, sy can thiet, noi dung, nhan to anh hudng doi voi QLNN ve thue TNCN o Viet Nam 14 1.2.1 Quan niem QLNN v£ thue TNCN 14 1.2.2 Su can thiet hoan thien QLNN ve thue TNCN d Viet Nam 16 1.2.3 Nguyen tac va noi dung co ban QLNN ve thue TNCN 18 1.2.4 Cac nhan to co ban anh hudng den QLNN ve thue TNCN 24 1.3 Kinh nghiem quan ly thue TNCN d mot so nude va bai hoc kinh nghiem cho Viet Nam 27 1.3.1 Kinh nghiem quan ly thue TNCN d mot so nude 27 1.3.2 Mot so bai hoc kinh nghiem cho Viet Nam 36 CHlTONG 2: THIC TRANG QUAN LY NHA NLOC VE THUE THU NHAP CA NHAN Q VIET NAM QUA KHAO SAT THUG TE TREN DIA BAN THANH PHO HA NOI 38 2.1 Tinh hinh QLNN ve thue TNCN tren dia ban Ha Noi 38 2.1.1 Luat quan ly thue va Luat thue thu nhap ca nhan 38 2.1.2 Ve xay dung va to chuc bo may QLNN ve thue TNCN 45 2.1.3 To chuc thue hien Luat thue TNCN va Luat quan ly thue 48 2.1.4 Cong tac kiem tra, tra va xu ly vi pham 53 2.2 Danh gia thu-c trang QNNN ve thue TNCN tren dia ban Ha Noi 55 2.2.1 Ket qua dat dirge 55 2.2.2 Han che va nguyen nhan .58 CHlTONG 3: QUAN DIEM DINH HU6NG VA GIAI PHAP HOAN THIEN QUAN LY NHA NIOC VE THUE THU NHAP CA NHAN O VIET NAM 72 3.1 Quan diem dinh hu’tfng hoan thien QLNN ve thue TNCN o’ Viet Nam 72 3.1.1 Muc tieu phat trien kinh te - xa hoi cua dat nude den 2020 72 3.1.2 Chien luge cai each he thong thue giai doan 2011- 2020 73 3.2 Cac giai phap hoan thien QLNN ve thue TNCN o' Viet Nam 77 3.2.1 Hoan thien chinh sach thue TNCN va Luat quan ly thue 77 3.2.2 Hoan thien bo may to chuc quan ly thue TNCN 83 3.2.3 Hoan thien cong tac to churc thue hien Luat thue TNCN va Luat quan ly thue 95 3.2.4 Hoan thien cong tac tra, kiem tra va xu ly vi pham 99 3.2.5 Cac giai phap khac 102 KET LU AN 106 PHU LUC DANH MUC TAI LIEU THAM KHAO DANH MUC CAC Tlf VIET TAT TT Tir viet tat Nghia day du CQT Co quan thue TNCN Thu nhap ca nhan MST Ma so thue NNT Ngtroi nop thue WTO To chuc thirong mai quoc te NSNN Ngan sach nha nude CNTT Cong nghe thong tin DTNT Doi tuong nop thue TP Thanh 10 QLNN Quan ly nha nude 11 ASEAN Hiep hoi cac quoc gia Dong Nam A 12 EU Khoi cong dong chung Chau Au 13 TNDN Thu nhap doanh nhgiep 14 GTGT Gia tri giia tang DANH MUC CAC BIEU, BANG, HINH VE Sa 1.1: Moi quan he gitra Co quan thue vdi chinh sach thue TNCN va cac ca nhan co thu nhap chiu thue TNCN Bieu 1.1: Thue suat luy tien tung phan doi vdi thu nhap tu tien luang d Trung Quoc Bang 1.2: Thue suat luy tien tung phan doi vdi ho cong thuang ca the va ca nhan hanh nghe doc lap d Trung Quoc Bieu 1.3: Thue suat luy tien tung phan doi vdi thu nhap toan cau d Han Quoc Bieu 2.1: Thue suat thue TNCN doi vdi thu nhap tu kinh doanh, tu tien luang tien cong duac ap dung cho ca nhan cu tru theo bieu thue luy tien tung phan Bang 2.2: Phan cong nhiem vu theo chuc nang cua Cue Thue Ha Noi (tinh d^n 31/12/2010) Hinh 1: Mo hinh quan ly thue theo chuc nang - co che DTNT tu tinh, tu khai, tu nop thue Bieudo 2.1: So luang doi tuqng quan ly thue TNCN tu tien luang tien cong va kinh doanh Bang 2.3: Tang trudng thue TNCN thu qua Sa Cong Thuang Ha Noi Bang 2.4: Ket qua thu thue TNCN cua Cue Thue Ha Noi TRUONG DAI HOC KINH TE QUOC DAN NGUYEN THI TU'O'NG HANH • • HO AN THIEN QUAN LY NHA NIOC VE THUE THU NHAP CA NHAN O VIET NAM (QUA KHAO SAT THUG TE TREN BIA BAN THANH PHO HA NOI) • • CHUYEN NGANH KINH TE CHINH TRI TOM TAT LUAN VAN THAC SY • Ha Noi, nam 2011 • i TOM TAT LUAN VAN Ly chon de tai luan van Trong xu the hoi nhap quoc te va de quan ly co hieu qua nen kinh te thi trudng dinh hudng xa hoi chu nghia, Dang va Nha Nude ta da khdng ngtrng doi mdi co che quan ly kinh te nham phap huy moi nguon luc cua dat nude nham xay dung mot nude Viet Nam "dan giau, nude manh xa hoi cong bang, dan chu, van minh"‘ QLNN ve tai chinh, co QLNN ve thue la mot nhung noi dung quan cua cua QLNN ve kinh te Trong bao cao Chien luge phat trien kinh te xa hoi 2011 - 2020 cua Ban chap hanh Trung uong khoa X tai Dai hoi dai bieu toan quoc lan thu XI cua Dang da khang dinh: tiep tuc hoan thien chinh sach va he thong thue Thue la mot cong cu quan cua Nha nude, no vtra dam bao nguon thu cho NSNN, vira la cong cu quan dieu tiet vT mo nen kinh te, thue hien cong bang xa hoi He thong thue bao gom thue true thu va thue gian thu Trong do, thue TNCN la mot loai thue true thu, dugc ap dung ttr rat lau va cang dong vai tro quan trong he thong thue d cac nude phat trien Nude ta budc vao tien trinh hoi nhap sau, rong vdi kinh te quoc te nen su chuyen doi dan theo co cau tang ty cua cac loai thue true thu (trong co thue TNCN) tong thu NSNN la xu hudng tat yeu Vi vay, QLNN ve thue TNCN can dugc hoan thien cung vdi tien trinh doi mdi QLNN ve kinh te d nude ta Hon nua, thue TNCN dugc ap dung d Viet Nam tu nam 1991 thong qua viec thue hien Phap lenh Thue thu nhap doi vdi ngudi co thu nhap cao va tir 01/01/2009, thue hien theo Luat thue TNCN So vdi Phap lenh Thue thu nhap doi vdi ngudi cd thu nhap cao, Luat thue TNCN co rat nhieu diem mdi de phu hgp vdi tinh hinh phat trien kinh te-xa hoi cua dat nude va yeu cau hoi nhap quoc te, nhung diem mdi la: DTNT rong horn, viec xac dinh thu nhap tinh thue phuc tap hon, phuong phap ke khai tinh thue, nop thue, quyet toan thue, phuomg phap quan ly thue mdi - hien dai, mo hinh quan ly thue mdi - hien dai, Luat thue TNCN qua hon hai nam thue hien, vdi viec ke thua va phat huy nhung tuu da dat dugc ii trudc do, QLNN ve thue TNCN d Viet Nam da dat dirge nhung cong budc dau Song Luat thue TNCN la mot dao Luat moi, vdi mo hinh va phuong phap quan ly thue mdi khong the tu ban hanh da dupe hoan thien ma chi qua ap dung thue te mdi rut dupe nhung bai hoc kinh nghiem de hoan thien Tren thue te hien nay, QLNN ve thue TNCN d Viet Nam, ben canh nhung cong budc dau da boc 16 nhieu van de kho khan, vudng mac doi hoi cap thiet phai duoc hoan thien Den nay, da cd mot so de tai nghien cuu ve thue TNCN nhung chi d thdi ky thue hien Phap lenh Thue thu nhap doi vdi ngudi co thu nhap cao (thdi ky tu 31/12/2008 trd ve trudc) hoac nghien cuu thue TNCN d mot so noi dung doi vdi QLNN ve thug TNCN Xuat phat tu thue te khach quan QLNN ve thue TNCN d Viet nam noi chung va tren dia ban phd Ha Noi noi rieng dang nhieu kho khan, thach thue Vi vay, tac gia chon de tai luan van thac si: “Hoan thien quan ly nha nude ve thue TNCN d Viet Nam (qua khao sat thue te tren dia ban Ha Noi) ” co y nghia thiet thue, mang tinh thdi su cap bach ve ca ly luan va thue tien Muc dinh va pham vi nghien cuu cua luan van Muc dich nghien cuu cua luan van la he thong hoa, phan tich danh gia de lam ro nhung van de ly luan co ban ve thue TNCN va QLNN ve thue TNCN, thue trang QLNN ve thue TNCN d Viet Nam qua khao sat thue tien tren dia ban phd Ha Noi, la dia ban thu cd doi tupng nop thue TNCN da dang va phuc tap nhat ca nude, co so thu ve thue TNCN va DTNT thi ldn thu hai ca nude (chi sau Cue Thue TP Ho chi Minh), de rut nhung uu diem, nhupc diem, nhung van de ton tai can dupe hoan thien, tim nguyen nhan cua nhung ton tai Tren co so nghien cuu ly luan, khao sat va danh gia thue tien, ket hop vdi nghien cuu kinh nghiem quan ly thue TNCN d mot so nude tren the gidi, can ctr vao quan diem dinh hudng ve QLNN ve thue TNCN d Viet Nam den nam 2020, luan van de xuat cac giai phap nham hoan thien QLNN ve thue TNCN d Viet Nam thdi gian tdi Pham vi nghien cuu cua luan van la nhung van de ly luan va thue tien ve thue TNCN va QLNN ve thue TNCN d Viet Nam qua khao sat thue te tren dia ban Ha Noi tu nam 2007 den 2010 Ket qua nghien cuu: Luan van da he thong hoa, phan ti'ch, danh gia de lam ro nhung van de ly luan co ban ve thue TNCN va QLNN ve thue TNCN d Viet Nam Trong do, luan van da chi ro: QLNN ve thue TNCN la kho khan va phuc tap hon cac loai thue khac hon dac diem cua thue TNCN la loai thue true thu, dieu tiet true tiep len thu nhap cua dan cu d pham vi rat rong, da dang va phan tan nen thue TNCN la loai thue kho thu va nhay cam Chu the QLNN ve thue TNCN la Co quan thue cac cap khach the quan ly la cac ca nhan co thu nhap chiu thue TNCN (doi tupng nop thue TNCN), cung vdi he thong cac cong cu quan ly (trong chinh sach thue TNCN va Luat quan ly thue la mot nhung cong cu chu yeu) Giua chu the quan ly, khach the quan ly, cong cu quan ly va muc tieu quan ly thue TNCN co moi lien he chat che, tac dong qua lai lan nhau, Luan van da nghien cuu, phan tich, so sanh, danh gia thue trang va cac nhan to anh hudng doi vdi QLNN ve thue TNCN d Viet Nam qua khao sat thue tien tren dia ban Ha Noi tu nam 2007 den 2010 Tu do, luan van da rut ket luan cac mat dat dupe va chua dat dupe cua tung noi dung co ban QLNN ve thue TNCN nhu ve: chinh sach thue TNCN va cac quy dinh cua Luat quan ly thue, bo may to chuc, cong tac to chuc thue hien Luat thue TNCN, cong tac tra va kiem tra va xu ly vi pham, cu the nhu sau: Nhung ket qua dat duoc, la: Luat thue TNCN cd nhieu diem mdi so vdi Phap lenh thue thu nhap doi vdi ngudi cd thu nhap cao, budc dau da dap ung dupe yeu cau phat trien kinh te - xa hoi va yeu cau hoi nhap; Da cd nhieu quy dinh phu hop vdi thong le quoc; Tung budc thue hien dupe muc tieu cong bang xa hoi; Ban hanh theo hudng ro rang, de hieu hpp ly horn; Gop phan nang cao y thue chap hanh Luat thue cua DTNT iv Luat quan ly thue da tao ca sd phap ly de CQT to chuc lai bo may quan ly thue TNCN, bao dam thue hien co hieu qua ca che quan ly thue DTNT tu tinh, tu khai, tu nop thue nham khuyen khich su tuan thu, tu nguyen thue hien nghia vu thue cua DTNT; Cac quy dinh ve quan ly thue da tao tien de cho viec day manh ung dung CNTT quan ly thue; Dap ung yeu cau va phu hop vdi noi dung cai each hanh chinh thue; Tang cudng vai tro kiem tra, giam sat cua Nha nude va nhan dan; gop phan nang cao hieu qua cua cong tac quan ly thue, neu cao trach nhiem cua CQT, cua cac cap cac nganh phoi hop quan ly thue va dac biet la nang cao tinh tuan thu phap luat thue cua DTNT, y thue chap hanh Luat thue cua ngudi dan dugc nang len mot budc Ke tu 01/7/2007, thue hien Luat Quan ly thue, Bo may to chuc cua CQT cac cap da chuyen doi tu mo hinh quan ly theo doi tuong nop thue sang mo hinh quan ly theo chuc nang, thue hien ca che DTNT tu tinh, tu khai, tu nop thue Vdi bon chuc nang ca ban, la: Tuyen truyen va ho tra NNT; Ke khai va ke toan thue; Quan ly ng va cuang che thu ng thue; Thanh tra, kiem tra thue Ngoai ra, de to chuc thue hien Luat thue TNCN va Luat quan ly thue thue hien cac chuc nang ho trg khac Mo hinh quan ly theo chuc nang dugc ap dung tai Cue Thue Thanh Ha Noi giai doan vira qua da dam bao quan ly thue TNCN chuyen sau, chuyen nghiep, giam phien va nang cao tinh tuan thu doi vdi NNT Bo may quan ly thue TNCN dugc to chuc theo mo hinh chuc nang, thue hien che “mot cira’" lien thong giao dich giua CQT va DTNT, da han che bdt dugc tieu cue doi vdi quan ly thue theo doi tugng kieu khep kin nhu trudc Tao dieu kien thuan lgi thue hien chuyen mon hoa quan ly thue, nang cao trinh nghiep vu chuyen sau cua can bo thue va day manh ung dung CNTT vao quan ly thue Qua thue hien tai Cue Thue TP Ha Noi, mo hinh quan ly thue theo chuc nang dugc danh gia la tuong doi phu hgp giai doan vira qua, phu hgp vdi tinh hinh qui mo va so lugng DTNT TNCN cang tang len nhanh chong, da dang, phuc tap tren dien rong, so lugng can bo thue la cd han nen phai can nhac 99 mai thuan loi cho NNT thi khong thuc hien uy nhiem thu thue TNCN (cung mot so thue khac) Tang cudng cong tac kiem tra, kiem soat ddi vdi cac to chuc duoc uy nhiem thu thue TNCN: nhat thiet hang nam, CQT phai lap cac doan kiem tra viec thuc hien nhiem vu duoc uy nhiem thu thue TNCN theo Luat Quan ly thue cua cac to chuc de phat hien kip thdi cac sai sot, tu chan chinh va xu ly kip thdi, lam tang tinh hieu qua cua viec quan ly thue tu tinh, tu khai, tu nop thue, tranh tinh trang buong long quan ly doi vdi cac td chuc duoc uy nhiem thu thue TNCN gay that thu cho NSNN Can quan tarn dao tao bdi dudng kien thuc ve thue TNCN, ve quan ly thu thue TNCN cho cac can bo lam cdng tac uy nhiem thu thue TNCN mdi cd thay ddi ve chinh sach thue TNCN, ve quan ly thu thue thuoc linh vuc lien quan den uy nhiem thu Thu ba, hoan thien cdng tac don ddc thu no thue va cuong che no thue: Hoan thien cdng tac don ddc thu no thue va cudng che no thue tren co sd ap dung phuong phap danh gia rui ro, phan loai DTNT nhu sau: Xay dung he thdng thdng tin co sd dtr lieu ve NNT, tap trung toan quoc tu cac thdng tin ben va r ~ r r ngoai Nganh thue vdi su ho trp cao cua CNTT; Xay dung he thdng danh gia chat lupng cdng tac quan ly no thue; Xay dung phuong phap danh gia phan loai cac khoan no tren co sd thdng tin va sir dung ky thuat danh gia rui ro; Xay dung phuong phap du bao sd no thue va du bao anh hudng cua su thay ddi cac nhan td ben ngoai (kinh te hay lap phap) tdi sd thue no cua NNT;Ngoai ra, di doi vdi bien phap thuyet phuc, can phai tang cudng thuc hien cac bien phap cudng che thu no thue, nhat la bien phap lenh thu thue qua ngan hang 3.2.4 Hoan thien cong tac tra, kiem tra va xu- ly vi pham Thanh tra, kiem tra thue TNCN la mot chuc nang rat quan trong co che quan ly DTNT tu tinh, tu khai, tu nop thue, cu the: Cdng tac tra can dupe thuc hien chuyen nghiep hoa, hien dai hoa the hien tren tat ca cac khau cua cdng tac tra, tu lap ke hoach tra, tien hanh 100 tra, giam sat tra thue Can kien quyet xoa bo tinh trang cong tac tra thuc chat van nhu kiem tra quyet toan thue Khi danh gia, phan tich, lua chon doi tuong de lap ke hoach tra, phai dua vao cac can cu: he thong tieu chi xac dinh rui ro ve thue va thang diem tung tieu chi, do, phan loai doi tuong co muc rui ro tu cao den thap (nhom NNT co tinh khong tuan thu can duoc tra toan dien va thuong xuyen, nhom NNT khong muon tuan thu nhung se tuan thu neu duoc CQT tra cung can quan tarn dung muc, nhom NNT co y thuc tuan thu tot thi khong can tra ma chi can cung cap dich vu ho tro); Dinh hudng xay dung ke hoach tra hang nam cua Co quan Thue cap tren Tir lanh dao bo phan tra thue tong hop danh sach NNT theo muc rui ro ve thue tir cao xuong thap va can ddi vdi nguon nhan luc cua bo phan tra de xac dinh sd luong NNT dua vao ke hoach tra, tranh tinh trang dua qua nhieu NNT vao ke hoach tra, song khong thuc hien duoc het ke hoach Dong thdi, xay dung ke hoach tra phai can nhac giua hieu qua va chi phi cua cuoc tra; quan tarn den cac trudng hop cd kha nang lay lan vi pham can phai ngan chan, phdng ngira kip thdi; can phan loai cac nhom NN de tien hanh tra: toan dien hoac mot sd sac thue hoac theo chuyen de, de tranh hien tuong tat ca cac cuoc tra deu la tra toan dien gay lang phi cho CQT va phien cho NNT Thuc hien phan cong can bo tra theo hudng chuyen sau, chuyen nghiep theo nganh nghe, linh vuc, nhom ddi tuong, thi cong tac tra mdi dat hieu qua cao Can bo, cong chuc thue lam cong tac tra tdi thieu nam/lan phai kiem tra sat hach de boi dudng dao tao va chon loc nhung can bo tra dap ung yeu cau Thuc hien tra tai tru sd don vi tra thu nhap: Ngoai phuong phap ap dung tra la so sanh, ddi chieu giua tai lieu NNT cung cap tai tru sd vdi ho so khai thue ma ngudi nop thue gui CQT de xem xet tinh hop phap cua cac tai lieu 101 tang, giam so vdi ho so khai thue; Tdng cue thue can thu thap thong tin va ngoai nudc, xay dung duoc co sd du lieu ve NNT, nghien cuu hang nam dua nhung tieu chi danh gia rui ro cu the, sat thuc te theo nganh, lmh vuc de hudng dan cac Cue thue lua chon NNT dua vao ke hoach tra cd hieu qua Cong tac kiem tra thue TNCN cdn duoc hoan thien nhu sau: Thu nhat, cong tac danh gid, nhan xet ho sa ke khai thue TNCN Trong qua trinh quan ly thue TNCN, can nhan dinh duoc thu nhap cua DTNT, tu cd ke hoach chu kiem tra xac minh kip thdi nhung trudng hop nghi van ke khai khong du thu nhap chiu thue de xac dinh dung thu nhap chiu thue va thu thue sat vdi thuc te Vi du, thu nhap ve tien luong, tien cong theo cac tieu thuc: Qudc tich nudc nao, nganh nghe kinh doanh, cong ty hay tap doan nao cd phai la thuong hieu ldn hay khong, tuyen dung tir nudc ngoai hay tai Viet nam, Tat nhien, thu nhap chiu thue cua mdi ngudi nudc ngoai cdn phu thuoc vao linh vuc, chuc vu, ma ho dam nhiem Thu hai, qua cong tac quan ly thue, hang nam nen tien hanh phan loai DTNT: tir cd bien phap quan ly giam sat, kiem tra phii hop vdi tirng nhom DTNT: Nhom 1: DTNT cd muc tuan thu cao Nhom 2: DTNT chua tuan thu cao Nhom 3: DTNT cd vi pham nhung d mure thap Nhom 4: DTNT cd vi pham d muc cao Nhom 5: DTNT cd sd nop ldn Ddi vdi nhung DTNT nhom cd d muc vi pham cao, cd sd nop ldn can thudng xuyen nam chac thong tin lien quan den nghia vu nop thue va tang cudng kiem tra giam sat Cac Cue thue can chi dao cac Chi cue thue thuc hien viec khao sat dieu chinh doanh thu ho kinh doanh nop thue theo phuong phap khoan kip thdi, thudng xuyen sat vdi thuc te phat sinh; Thudng xuyen kiem tra, giam sat phat hien kip thdi nhung ho xin ngirng, nghi kinh doanh nhung thuc chat van dang kinh doanh de han che that thu cho ngan sach nha nudc, cd viec nang cao vai trd cua hoi dong Tu 102 van thue xa, phuong viec tham gia y kien vao ket qua dieu tra an dinh thu nhap cua cac ho kinh doanh nop thue theo phuong phap khoan Cac chi cue thue can dac biet tang cuong kiem tra, xac minh cac trudng hop co nghi van, cac trudng hop vira co thu nhap tu kinh doanh vira cd thu nhap tir tien luong tien cdng thudng xuyen on dinh hoac co thu nhap tir kinh doanh thudng xuyen on dinh tir 02 noi trd len co ke khai giam trir gia canh de phat hien kip thdi cac trudng hop loi dung de ke khai giam trir gia canh khdng dung ddi tupng hoac ke khai giam trir gia canh trung lap tai nhieu noi, Cdng tac xu ly vi pham phai dupe hoan thien theo hudng: doi vdi ngudi nop thue TNCN vi pham, can phan loai sat thuc te de cd cd quy dinh cu the ve muc xir phat vi pham theo hudng xir pham nghiem minh cac trudng hpp cd tinh tron thue, xir phat cd tinh chat ran de ddi vdi cac trudng hpp khac; Can day manh cdng tac kiem tra noi bo, bien che them luc lupng can bo, cdng chuc co du nang luc, trinh va pham chat cho cdng tac tren co sd tang cudng kiem tra cac linh vuc dang nong bong nhu khoi cac chi cue thue, khoi can bo tra va xu ly nghiem minh ddi vdi cac can bo, cdng chuc vi pham 3.2.5 Cac giai phap khac Thu nhat, day manh ung dung CNTT Den nay, Nganh thue dang giai doan cua qua trinh cai each thue (giai doan tu 1990 - 1998, giai doan tu 1999 - 2004, giai doan tir 2004 den nay) Trong tien cai each thue, CNTT da chung minh la mot nhung nhan td dac biet quan quyet dinh su cdng cai each thue Khdng chi trd mot cdng cu huu ich ddi vdi cdng tac quan ly thue, cac budc dot pha ung dung CNTT gop phan tao dung mot hinh anh mdi ve mdi trudng lam viec van minh, nhiet tinh, than thien vdi NNT va thuc su dem lai nhieu tien ich cho NNT Chien lupc cai each he thdng thue 10 nam tdi, Chinh phu yeu cau CNTT phai la mot yeu td tru cot, nen tang, cung vdi the che chinh sach, quy trinh nghiep vu, nguon nhan luc liem chinh va chat lupng.Theo do, ung dung CNTT phai chuyen dan tu phan tan sang tap trung thdng nhat, hiep dai, cd tinh lien ket tich hpp va tu 103 dong hoa.Trong quyet dinh cua Chinh phu phe duet chuong trinh quoc gia ve CNTT hoat dong cua cac co quan Nha nude giai doan 2011-2015 cung khang dinh, cai each thue la mot la mot nhung noi dung quan cua viec nang cao vi the va nang luc canh tranh cua dat nude Can day manh hon nua ap dung CNTT quan ly thue TNCN, dua ung dung CNTT theo kip chinh sach thue va yeu cau thuc tien Them vao do, chinh sach thue TNCN phai hoan thien nen thuong xuyen sua ddi, bo sung ddi hoi ung dung CNTT phai nang cap nhanh mdi dap ung yeu cau quan ly thue TNCN nhu: Phai nang cap duoc tang CNTT, dam bao tri hoat dong lien tuc, kiem soat dupe cac hoat dong qua tai hoac ldi mang, thiet lap co che phan quyen ro rang hon cho he thdng iHTKK noi bo, cac phan mem ke khai qua mang cung can dupe cai tien nang cap kip thdi de ngudi su dung dupe don gian va it bi ldi; Nhanh chong trien khai tren dien rong hinh thuc ke khai thue dien tu (hien dang thuc hien thi diem), khan truong dua ung dung quan ly thue TNCN (PIT) vao hoat dong mot each cd hieu qua (hien dang thuc hien thi diem tai Cue Thue TP Ha Noi nhung chua dua vao van hanh dupe cdn rat nhieu bat cap) Thiet ke lai he thdng tin hoc theo hudng tap trung nham dap ung cac yeu cau nghiep vu cai each bao gom: he thdng mang va he thdng truyen thdng; Co sd du lieu, he thdng phan mem ung dung va trang thiet bi tin hoc theo md hinh xu ly thdng tin tap trung phuc vu cho yeu cau quan ly thue tich hop de xay dung kho co sd dfr lieu tap trung toan Nganh thue Nghien cuu luc chon cong nghe, xay dung ddi tac chien lupc, tien tdi xa hoi hoa cac ung dung CNTT Nganh thue Phat trien CNTT tren co sd quan triet sau sac cac nguyen tac song trung lanh dao Nganh thue, tranh thu su chi dao r r t i cua cap uy, cua UBND cac cap de tao them dong luc cho su phat trien Md rong viec thuc hien noi mang giua CQT vdi cac co quan QLNN lien quan nhu: vdi Sd Cong Thuong Ha Noi (la co quan dupe uy nhiem thu Thue TNCN cac van phdng dai dien, chi nhanh thuong nhan nude ngoai, ), Sd Tai nguyen Mdi trudng Ha Noi, cac phdng Tai nguyen mdi trudng, Cue Quan ly xuat nhap canh, 104 de cac Cue thue dugc cung cap thong tin kip thdi phuc vu cho cong tac quan ly thue noi chung va quan ly thue TNCN noi rieng Cue Thue TP Ha Noi can phoi hop vdi Cue Cong nghe thong tin, Tdng Cue Thue xay dung bo sung vao phan mem ung dung PIT ung dung quan ly thue TNCN thong qua uy nhiem thu thue TNCN tai Sd Cong Thuong Ha Noi Thu hai, tang cuang trao ddi thong tin vai cac ca quan QLNN lien quan Tang cudng trao doi thong tin giua CQT vdi cac co quan QLNN lien quan tren dia ban Ha Noi nhu: Sd Cong Thuong, Ngan hang, Bao Hiem, Sd Van hoa thong tin, Sd Cong an pho, Kho bac, Hai quan, de phuc vu cong tac quan ly thue TNCN la rat can thiet, thuc hien trao ddi thong tin thudng xuyen, kip thdi qua phuong thuc noi mang giua CQT va cac co quan QLNN lien quan Muon trao ddi thong tin giua CQT vdi cac co quan QLNN lien quan cd hieu qua, CQT can tham muu cho Uy ban nhan dan ban hanh cac Quy che phoi hop giua CQT vdi cac co quan QLNN lien quan (neu chua cd Quy che) viec cung cap thong tin, phoi hop quan ly thue ddi vdi nhung hoat dong mot sd linh vuc, nganh nghe, ddi tuong, va giao cho CQT hoac mot co quan QLNN la dau mdi thuc hien quy che phoi hop nay, co quy dinh rd cac co quan phai thudng xuyen bao cao, dinh ky giao ban viec thuc hien quy che phoi hop, tranh tinh trang Quy che ban hanh khong duoc thuc hien thuc tien cuoc song Thuc hien giao ban dinh ky hang thang giua CQT vdi ben dupe uy nhiem thu thue TNCN, vdi Hoi dong Tu van thue xa, phudng; Thuc hien giao ban hang qui giua CQT va cac co quan QLNN lien quan Thu ba, tdng cudnghap tac qudc te va trao doi thong tin vai CQT nuac ngoai Trong boi canh hoi nhap kinh te dien sau rong hien nay, ngudn nhan luc se di chuyen nhieu hon tren toan cau,Tdng cue thue can tang cudng dam phan ky ket Hiep dinh dinh tranh danh thue hai lan vdi cac qudc gia khac de tao dieu kien thuan loi ve thue noi chung cho nha dau tu nudc ngoai dau tu vao viet Nam va ngudi Viet Nam dau tu nudc ngoai, cung nhu tao dieu kien thuan lpi ve thue TNCN noi rieng cho cac ca nhan nudc ngoai vao lam viec tai Viet Nam va cac ca nhan Viet Nam lam viec tai nudc ngoai Hon nua, Hiep dinh tranh danh thue hai lan ngoai 105 viec tranh danh thue trung, cdn co tac dung ngan ngua tron lau thue qua trao doi thong tin giua hai nude ky ket Ngoai ra, Tong cue Thue can chu hon nua cdng tac trao ddi thdng tin vdi cac nude da ky Hiep dinh tranh danh thue hai lan ddi vdi cac trudng hop ke khai va xac nhan thu nhap khdng trung thuc cac Cue Thue bao cao len de lam co sd xac dinh day du thu nhap chiu thue cua ngudi nude ngoai duoc tra ngoai Viet Nam, lam tang tinh hieu qua cua co che quan ly thue - DTNT tu tinh, tu khai, tu nop va thuc hien cdng bang xa hoi Thu- tic, giai phap han che giao dich bang tien mat Nha nude can cd giai phap han che giao dich bang tien mat, tien tdi thuc hien toan chu yeu qua ngan hang de tung budc kiem soat dupe thu nhap cua dan cu, tao dieu kien thuan loi cho quan ly thue TNCN dat hieu qua Giai phap han che toan dung tien mat can thuc hien cac giai phap: tang cudng tuyen truyen, phd bien kien thuc ve toan bang the tin dung, toan qua tai khoan cho ngudi dan Khi cac khoan thu nhap cua ca nhan duoc toan qua tai khoan ngan hang va thue TNCN dupe thu qua he thdng ngan hang thi CQT se kiem soat dupe thu nhap cua dan cu, tu hieu qua quan ly thue TNCN cua CQT se dupe nang cao Dong thdi, ngudi dan cung thuan tien viec toan (nhanh, gon) va khdng phai lo cat giu mot lupng tien mat, nhat la cat giu tien mat de chi tieu di cdng tac xa, di du lich, Ngoai ra, Bo Tai Chinh can xay dung va kien nghi vdi Nha nude chinh sach ve thu hut nhan tai cho Nganh thue tren co sd dam bao muc thu nhap tuong xung vdi sue lao dong cua ngudi lao dong va can ddi so vdi mat bang thu nhap cac khu vuc kinh te cd von dau tu nude ngoai, khu vuc doanh nghiep, Di ddi vdi cai thien moi trudng lam viec Nganh thue va xu ly nghiem minh nhung trudng hpp can bo, cdng chuc thue vi pham 10 dieu ky luat cua Nganh thue 106 KET LUAN Tren ca sd nghien cuu mot each he thong nhung van de co ban ve ly luan va thuc tien ve QLNN ve thue TNCN d Viet Nam qua khao sat thuc te tren dia ban Ha Noi va qua nghien cuu kinh nghiem quan ly thue TNCN cua mot so nude tren the giai Tren ca sa su dung phuang phap ket hap lich su vai phuang phap logic, phuang phap thong ke, doi chieu so sanh, phan tich tong hop nham lam ro thuc trang QLNN ve thue TNCN d Viet Nam, chi ro nhung nguyen nhan ton tai Tu do, de xuat cac giai phap dong bo hoan thien QLNN ve thue TNCN d Viet Nam thai gian tdi De dat dugc muc tieu tren, luan van da thuc hien cac nhiem vu sau : - He thdng hoa, phan tich, danh gia nhung van de co ban ve thue TNCN va QLNN ve thue TNCN d Viet Nam, ket hop vdi nghien cuu kinh nghiem quan ly thue TNCN cua mot so nude tren the gidi de rut bai hoc kinh nghiem cho Viet Nam - Phan tich, danh gia thuc trang QLNN ve thue TNCN tren dia ban phd Ha Noi tir nam 2007 den 2010, tim nhung han che va nguyen nhan nhung han che cua QLNN ve thue TNCN d Viet Nam - Tir do, can cu vao cac quan diem dinh hudng, tac gia de xuat cac giai phap de hoan thien QLNN ve thue TNCN d Viet Nam thdi gian tdi, la: hoan thien chinh sach thue TNCN va Luat quan ly thue, hoan thien td chuc bo may quan r r r ly thue TNCN, xay dung va cung cd luc lugng can bo cong chuc thue dap ung md hinh va co che quan ly thue (DTNT tu tinh, tu khai, tu nop thue), cong tac td chuc thuc hien Luat thue TNCN va Luat quan ly thue (tuyen truyen ho trg NNT, quan ly thue TNCN), hoan thien cong tac tra, kiem tra va xu ly vi pham, cung mot sd giai phap khac nham khac phuc nhung van de kho khan, vudng mac sinh qua hon 02 nam thuc hien Luat thue TNCN mdi doi hoi QLNN ve thue TNCN cap thiet phai dugc hoan thien Tir do, gop phan vao cong cua cong cuoc ddi mdi cua dat nude, xay dung mot nude Viet Nam “dan giau, nude manh, xa hoi cong bang, dan chu, van minh“ Mac du da co nhieu cd gang, nhung khuon kho cua mot luan van thac si, bi gidi han trinh va thdi gian nghien cuu, them vao do, day la mot van de mdi va phuc tap, luan van khong tranh khoi nhung thieu sot, han che Tac gia kinh mong cac thay, cd giao co y kien dong gop de luan van dugc hoan thien han./ Phu luc : Bieu thue suat (tru ca nhan cw tru co thu nhap tu tien luong tien cong va thu nhap tu kinh doanh) TT Thue suat (ap dung ca Thue suat (ap dung ca nhan nhan cu tru) khong cu tru) Thu nhap chiu thue tu Bieu thue luy tien tung 20% thu nhap chiu thue tu tien luong tien cong phan tien luong tien cong Noi dung 1% doi voi hoat dong kinh doanh hang hoa; Thu nhap tu kinh doanh Bieu thue luy tien tung phan 5% doi voi hoat dong kinh doanh dich vu; 2% doi voi hoat dong san xuat, xay dung, van tai va hoat dong kinh doanh khac Thu nhap tu dau tu von Thu nhap tu chuyen nhugng von Thu nhap tu chuyen nhugng chung khoan Thu nhap tu chuyen nhugng bat dong san 5% thu nhap tinh thug 5% tong so tien nhan dugc 20% thu nhap tinh thue 0,1 % tong so tien nhan dugc Bieu thue toan phan 20% hoac 0,1% gia chuyen nhugng 25% thu nhap tinh thue hoac 2% gia chuyen 5% thu nhap tinh thue mai 2% gia chuyen nhugng nhugng Thu nhap tu ban quyen, nhugng quyen thuong 0,1% gia chuyen nhugng 5% phan thu nhap vugt tren 10 trieu dong Thu nhap tu trung thudng, tu thua ke, qua tang 10% thu nhap tinh thue 10% phan thu nhap vugt tren 10 trieu dong (Nguon: Luat thue TNCN) Phii luc 2: Ca cau to ch tic cua Tong Cue Thue Chinh phu Bo Tai chinh -12Vu - Van phdng (cd dai di$n tai tp.HCM) gdm : Bd m6y giup v£c Bao gdm: Tong cue Thue L -ux.! ■ - Thanh tra - Ban Cai edeh va Hidn dai hoa - Trudng Nghi$p vu thue - Tap chi Thue - Cue Cdng ngh$ thdng tin B may giup viec gdm 14 phdng chu-c nang (d6i vdi Hd Ndi vd Hi Chi Minh) Cue thue gdm 11 phdng choc ndng (ddi vdi c$c Cue thud edn lai) | Phu luc 3: Co1 cau To chirc Cue Thue Thanh Ha Noi Phu luc 4: Co1 cau To chuc cac Chi cue thue true thuoc Cue Thue TP Ha Noi Chi cue truong ▼ V Cac Pho chi cue truong Cac Phd chi cue truong i Doi Tuyen truyen Ho tro ngudi nop thue r D^i Ke khai Ke toan thue vi Tin hpc * r Dpi Thanh tra thue r Mot sd Dpi Kiem tra thue r Dpi Quan ly n