Hoàn thiện quản lý thuế giá trị gia tăng đối với doanh nghiệp sản xuất thủy điện thuộc tập đoàn điện lực việt nam

TRUONG DAI HOC KINH TE QUOC DAN ■ ■ BoRoOcaca TO KIM PHU'O'NG * DAI HOC K.T.O.D TT THONG TIN THU’VIEN PHONG LIAN AN -TL 'LIEU ■p - HOAN THIEN QUAN LY ME GIA TRI GIA TANG DOI VOI DOANH NGHIEP SAN XUAT THUY DIEN THUOC TAP DOAN DIEN LUC VIET NAM ■ ■ ■ ■ ■ CHUYEN NGANH: KINH TE CHINH TRI LU A N VAN TH A C SY KINH TE • • Ngtfdi hudng dan khoa hoc PGS.TS DAO THJ PHUONG 1HS HA 1VOI • ,7 NAM u£N /IOZ?0 2014 fl LOI CAM DOAN Toi xin cam doan day la cong trinh nghien curu doc lap cua rieng toi voi sir huong din cua PGS.TS Dao Thi Phuong Lien Cac so lieu neu luan van la hoan toan trung thuc Cac danh gia, ket luan khoa hoc cua luan van chua tirng duoc cong bo cac cong trinh khoa hoc khac TO KIM PHlTO’NG MUC LUC • • DANH MUC CHU VIET TAT DANH mUc SO BO, BANG, BIEU TOM TAT LUAN VAN PHAN MOB AU Chu r -ong 1: CO SO LY LUAN VA KINH NGHIEM THUC TIEN VE QUAN LY THUE GTGT BOI VOI DOANH NGHIEP 1.1 Nhung van de chung ve thue GTGT 1.1.1 Khai niem ve thue GTGT 1.1 Dae diem cua thue GTGT 1.1 Vai trd cua thue GTGT 1.2 Quan ly thue GTGT doi voi doanh nghi^jp 1.2.1 Nhung van de chung ve quan ly thue doi voi doanh nghiep 1.2.2 Dae diem cua quan ly thue GTGT doi voi doanh nghiep 13 1.2.3 Su can thiet phai hoan thien quan ly thue GTGT doi voi doanh nghiep 14 1.2.4 Noi dung quan ly thue GTGT doi voi doanh nghiep 15 1.2.5 Nhung nhan to anh huong den quan ly thue GTGT doi voi doanh nghiep 28 1.3 Kinh nghiem quoc te quan ly thue GTGT doi voi cac doanh nghiep 30 1.3.1 Kinh nghiem quan ly Thue GTGT doi voi cac doanh nghiep noi chung 1.3.2 Kinh nghiem quan ly thue GTGT doi voi cac doanh nghiep thuy dien 33 1.3.3 Bai hoc rut cho Viet Nam hoan thien quan ly thue gia tri gia tang doi voi cac doanh nghiep san xuat thuy dien thuoc EVN .33 Chuong 2: THUC TRANG QUAN LY THUE GIA TRI GIA TANG BOI VOI CAC DOANH NGHIEP • SAN XUAT THUY BIEN • THUOC • TAP • BOAN BIEN • LOC VIET NAIM 35 2.1 MO hinh to chuc, dac diem hoat dong cua cac doanh nghiep san xuat thuy dien cua EVN 35 2.1.1 Mo hinh to chuc cua EVN va cac Cong ty thuy dien thuoc EVN 35 2.1.2 Dac diem hoat dong cua cac doanh nghiep san xuat thuy dien thuoc EVN 39 2.2 Tinh hinh quan ly thue GTGT doi voi cac doanh nghiep san xuat thuy dien thuoc EVN 42 2.2.1 ve xac djnh muc tieu quan ly thue GTGT doi voi doanh nghiep san xuat thuy dien cua EVN 42 2.2.2 Tinh hinh thuc hien chuc nang quan ly thue GTGT doi voi cac doanh nghiep thuy dien 44 2.2.3 To chuc bo may quan ly thue GTGT doi voi doanh nghiep thuy dien thuoc EVN ’ 47 X •> x r X * r x _ — x — _ - _ — ' - 2.2.4 Cac cong cu va phuong tien quan ly thue GTGT doi voi doanh nghiep san xuat thuy dien thuoc EVN 50 2.2.5 Quy trinh quan ly thue GTGT QLT doi voi doanh nghiep san xuat thuy dien cua EVN 53 2.2.6 Thanh tra, kiem tra quan ly thu thue va chap hanh nghia vu nop thue cua doanh nghiep san xuat thuy dien thuoc EVN 2.3 Danh gia chung ve thirc triJing quan ly thue GTGT doi vol cac doanh nghiep san xuat thuy dien cua Tap doan Bien luc Viet Nam 60 2.3.1 Ket qua dat duqc 60 2.3 Han che, nguyen nhan (S3 Chuong 3: PHUONG HUONG VA GIAI PHAP HOAN THIEN QUAN LY r THUE GTGT DOI VOI CAC DOANH NGHIEP SAN XUAT THUY BIEN THUOC TAP DOAN DIEN LUC VIET NAM 71 3.1 Nhung can cu cho viec de xuat phuong huong va giai phap hoan thien quan ly thue GTGT doi voi cac doanh nghiep san xuat thuy dien thuoc Tap doan Dien luc Viet Nam 71 3.1.1 Chien luqc cai cach he thong thue giai doan 2011 - 2020 "71 3.1.2 Chien luqc phat trien cua EVN 75 3.2 Phuong huong hoan thien quan ly thue GTGT doi voi cac doanh nghiep san xuat thuy dien thuoc Tap doan Dien luc Viet Nam 77 3.2.1 Hoan thien QLT GTGT doi voi doanh nghiep thuy dien thuoc EVN gan voi Chien luqc cai cach he thong thue giai doan 2011 - 2020 77 3.2.2 Hoan thien QLT GTGT doi voi doanh nghiep thuy dien phai thuc hien dong bo cac khau 78 3.2.3 Hoan thien QLT doi voi doanh nghiep thuy dien thuoc EVN theo huong nang cao hieu luc, hieu qua 80 3.2.4 Hoan thien QLT GTGT doi voi doanh nghiep thuy dien thuoc EVN theo huong hien dai hoa 80 3.3 Mot so nhom giai phap co' ban nham hoan thien quan ly thue GTGT doi voi cac doanh nghiep san xuat thuy dien thuoc Tap doan Dien luc Viet Nam 81 3.3.1 Nhom giai phap ve xac dinh muc tieu quan ly thue GTGT doi voi doanh nghiep san xuat thuy dien thuoc EVN 81 3.3.2 Nhom giai phap hoan thien cac chuc nang quan ly thue GTGT doi voi cac doanh nghiep san xuat thuy dien thuoc EVN 83 3.3.3 Nhom giai phap hoan thien bo may quan ly thue GTGT doi voi cac doanh nghiep san xuat thuy dien thuoc EVN 86 3.3.4 Nhom giai phap hoan thien he thong cac cOng cu va phuong tien quan ly thue GTGT doi voi doanh nghiep san xuat thuy dien thuoc EVIN 88 3.3.5 Nhom giai phap hoan thien quy trinh quan ly thu thue doi voi doanh nghiep san xuat thuy dien thuoc EVN 91 3.3.6 Nhom giai phap hoan thien cOng tac tra, kiem tra quan ly thu thue va viec chap hanh nghia vu nop thue cua doanh nghiep 92 3.4 Kien nghi 93 3.4.1 VOi Bo Tai chinh 93 3.4.2 Voi Tong cuc Thue .95 3.4.3 Ddi voi EVN 96 KET LUAN 98 DANH MUC TAI LIEU THAM KHAO 99 PHU LUC 106 x x r _ •> x •> - DANH MUC CHIT VIET TAT CNTT Cong nghe thong tin CQT Co quan thue CSDL Co so du lieu CST Chinh sach thue DKT Dang ky thue DN Doanh nghiep DNL Doanh nghiep Ion EVN Tap doan Dien luc Viet Nam GDP Tong gia tri san pham nude GENCO Tong cong ty phat dien GTGT Gia tri gia tang HTDL Elach toan doc lap HTPT Hach toan phu thuoc MST Ma so thue NNT Ngudi nop thue NSNN Ngan sach nha nude QLT Quan ly thue SXKD San xuat kinh doanh TNCN Thu nhap ca nhan TNDN Thu nhap doanh nghiep TTDB Tieu thu dac biet r 9 •> DANH MUC SO DO, BANG, BIEU BANG Bang 2.1 Ket qua to chuc tap huan, hoi nghi doi thoai doanh nghiep Bang 2.2 Ket qua nop to khai thue GTGT cua doanh nghiep thuy dien 46 thuoc EVN (2009 - 2013) 55 Bang 2.3 Ket qua thu thue GTGT doi voi doanh nghiep thuy dien thuoc EVN (2009-2013) 56 Bang 2.4 Ket qua quan ly no thue doi voi doanh nghiep thuy dien thuoc EVN tir 2009-2013 57 Bang 2.5 Ket qua kiem tra ho so khai thue GTGT tai co quan thue doi voi doanh nghiep thuy dien thuoc EVN (2009- 2013) 58 Bang 2.6 Ket qua kiem tra thue GTGT tai doanh nghiep thuy dien thuoc EVN (2009-2013) 59 SO DO So 1.1 So to chuc bo may quan ly va dieu hanh EVN: 36 So 1.2 So mo hinh hoat dong cua Cong ty thuy dien HTPT: 40 So 1.3 So mo hinh hoat dong cua cong ty thuy dien HTDL: 41 So 1.4 So mo hinh hoat dong SXKD dien cua EVN 41 So 1.5 So dd to chuc bo may cua Tong cue Thue 48 So 1.6 So to chuc bo may cua Cue Thue: 48 So 1.7 So to chuc bo may cua Chi cue Thue: 48 BIEU MAU (PHU LUC) Bieu mau 3.1: To khai thue GTGT mau so 01/GTGT 103 Bi£u mau 3.2: To khai thu6 GTGT mau s6 01/TD-GTGT: .104 Bieu mau 3.3: Bangphan bo mau so 01-2/TD-GTGT: 106 i TOM TAT LUAN VAN Thue la nguon thu chu yeu cua ngan sach nha nude va la cong cu quan de Nha nude thuc hien chuc nang quan ly vT md doi vdi nen kinh te Trong cac sac thue thi thue GTGT la nguon thu on dinh va chiem ty ldn tong thu ngan sach tu thue Doanh nghiep san xuat thuy dien thuoc Tap doan Dien luc Viet Nam (EVN) la nhung doanh nghiep cd quy mo hoat dong ldn, tinh chat hoat dong mang tinh dac thu va cd dong gop so thu ldn tu thue GTGT cho NSNN dia phuong Quan ly thue GTGT doi vdi doanh nghiep san xuat thuy dien thuoc EVN da dat nhung ket qua nhat dinh: chinh sach va thu tuc ve thue GTGT cd quy dinh rieng doi vdi loai hinh DN nay, so thu tu thue GTGT cua cac DN dong gop dang ke cho NSNN, gop phan on dinh kinh te - xa hoi d dia phuong Tuy nhien bat cap cac quy dinh ve CST, thu tuc thue va cong tac to chuc quan ly thu thue Xuat phat tu thuc te tren, tac gia chon de tai “Hoan thien quan ly thue gia tri gia tang doi voi doanh nghiep san xuat thuy dien thuoc Tap doan Dien lye Viet Nam” lam de tai luan van thac sy kinh te cua minh Muc tieu nghien cuu cua luan van la: tren co sd nghien cuu cac van de ly luan va thuc tien ve quan ly thue GTGT doi vdi doanh nghiep san xuat thuy dien thuoc EVN, danh gia thuc trang quan ly thue GTGT doi vdi loai hinh doanh nghiep nay, de xuat phuong huong va mot so giai phap thiet thuc, kha thi nham hoan thien quan ly thue GTGT doi vdi doanh nghiep san xuat thuy dien thuoc EVN Luan van su dung phuong phap mo ta khai quat doi tuong nghien cuu; tong hop cac so lieu lien quan den doi tuong nghien cuu; phan tich, so sanh doi tuong nghien cuu de dua nhan dinh va de xuat giai phap hoan thien Ket cau cua luan van: Ngoai phan md dau, ket luan, danh muc tu viet tat, danh muc bang bieu va danh muc tai lieu tham khao, luan van duoc chia lam chuong ii CHU’O’NG CHLONG 1: CO SO LY LU AN VA KINH NGHIEM THlfC TIEN VE QUAN LY THUE GTGT DOI VOI DOANH NGHIEP 1.1 Nhung van de chung ve thue GTGT Khai niem ve thue GTGT: Thue gia tri gia tang la thue tinh tren gia tri tang them cua hang hoa, dich vu phat sinh qua trinh tir san xuat, luu thong den tieu dung Dae diem cua thue GTGT: La thue gian thu danh vao doi tuong tieu dung hang hoa, dich vu; Tinh tren gia tri tang them cua hang hoa, dich vu phat sinh d cac cung phai tra bang tong so thue phat sinh qua tung giai doan cua qua trinh san xuat, kinh doanh hang hoa, dich vu Vai trd cua thue GTGT: Huy dong nguon luc tai chinh cho NSNN; Gop phan dieu tiet vT mo nen kinh te; Thue day hoat dong SXKD va liru thong hang hoa; Gop phan lanh manh hoa nen kinh te, chong that thu hieu qua 1.2 Quan ly thue GTGT doi voi doanh nghiep Nhimg van de chung ve quan ly thue doi vdi doanh nghiep: Quan niem ve QLT: Xet tir nhung goc khac co nhieu each tiep can khac ve khai niem quan ly Quan ly thue la hoat dong to chuc, dieu hanh va giam sat cua co quan thue doi voi ngudi nop thue (NNT) de thue hien muc tieu quan ly Chuc nang QLT chia nhom duqc gan vdi quy trinh quan ly: (1) Nhom chuc nang hoach dinh; (2) Nhom chuc nang tuyen truyen, ho trq NNT; (3) Nhom chuc nang to chuc thue hien cac hoat dong quan ly thu thue; (4) Nhom chuc nang kiem tra, giam sat thue hien cong tac QLT Muc tieu QLT la tap trung huy dong day du, kip thdi nguon thu cho NSNN; Phat huy tot nhat vai trd cua thue GTGT; Nang cao y thue chap hanh phap luat cua NNT Quan diem, tu tuong doi mdi ve quan ly thue phai nang cao tinh tu chu cho doanh nghiep thuc hien co che DN tu tinh, tu khai va tu chiu trach nhiem trudc phap luat ve viec thuc hien nghia vu vdi NSNN CQT chuyen sang thuc hien chuc nang ho tra va giam sat Nguyen tac QLT gom nguyen tac co ban (1) Tap trung, thong nhat ; (2) Cong khai, minh bach ; (3) Tiet kiem va hieu qua Dac diem cua quan ly thue GTGT: Quan ly thue GTGT phai thuc hien muc tieu, nguyen tac chung cua QLT cdn phai gan vdi dac diem cua thue GTGT la phai quan ly thu thue d tat ca cac khau cd phat sinh gia tri tang them ca chu ky cua san pham hang hoa dich vu tu san xuat, luu thong den tieu dung Nhu vay cu co hoat dong mua ban hang hoa, dich vu la phat sinh NNT thuoc doi tuong phai quan ly thue GTGT Quan ly thue GTGT gan vdi viec su dung hoa don chung tir mua ban hang hoa, dich vu va quy dinh cac dieu kien toan de dugc khau trir hoac hoan thue Sy cdn thiet phai hoan thien quan ly thue GTGT doi vdi doanh nghiep: Do ddi hoi ve don gian hoa thu tuc hanh chinh, hien dai hoa cong tac quan ly thue doi vdi doanh nghiep, khac phuc mot sd vudng mac tu thuc tien, dam yeu cau hoi nhap va dam bao thuc hien chien luge cai each he thong thue giai doan 2011 -2020 ban hanh theo Quyet dinh sd 732/QD-TTg 17/5/2011 cua Thu tuong Chinh phu can thiet phai hoan thien QLT GTGT ddi vdi doanh nghiep Noi dung quan ly thue GTGT ddi vdi doanh nghiep: Trude tien can xac dinh muc tieu quan ly thue GTGT ddi vdi doanh nghiep la: Tang ty thue GTGT tir khoi doanh nghiep tong sd thue GTGT noi rieng va tong sd thue thu vao NSNN noi chung; Phu hop vdi thong le quoc te; Khuyen khich phat trien SXKD, dac biet la SXKD hang hoa, dich vu xuat khau; Don gian hoa chinh sach va thu tuc cong tac hanh thu Thuc hien cac chuc nang QLT GTGT ddi vdi doanh nghiep: Tuyen truyen ho trg cho doanh nghiep; Xu ly ho so khai thue va ke toan thue; Kiem tra thue, tra thue va xu ly vi pham; Quan ly thu ng va cubng che ng thue iv De QLT hieu qua can xay dung bo may quan ly thue: Bd may to chirc cua nganh thue duoc xay dung gom CQT cac cap tir Trung uong den dia phuong: T6ng cue Thue la CQT Trung uong, Cue Thue la CQT cap tinh, Chi cue Thue la CQT cap huyen Sir dung cac cong cu, phuong tien quan ly thue GTGT doi vdi doanh nghiep la he thdng chinh sach thue GTGT, he thong quy dinh ve QLT va che tai xu phat ung dung CNTT QLT va thue hien cac budc quy trinh quan ly thue GTGT ho so khai thue tai CQT, kiem tra hoac tra viec chap hanh phap luat thue tai DN (neu co dau hieu nghi van) va quan ly no thue Vdi co che tu khai tu nop thi tra, kiem tra cong tac quan ly thu thue va viec chap hanh nghia vu thue GTGT cua doanh nghiepde thue hien chuc nang giam sat la rat quan Kiem tra duoc thue hien tai CQT hoac tai tru so DN, tra duoc thue hien tai tru so DN Nhtrng nhan to anh hudng den quan ly thue GTGT doi vdi doanh nghiep gom: Luat phap va chinh sach cua Nha nude; Su tac dong, chi phoi bdi yeu cau thu NSNN tirng giai doan; To chuc bo may quan ly thu va nang luc, trinh cua cong chuc QLT; Cac nhan to thuoc ve doanh nghiep gom: dac thu nghe nghiep nang luc quan tri, truyen thdng va van hoa, tinh hinh SXKD cua DN 1.3 Kinh nghiem quoc te quan ly thue GTGT doi vdi cac doanh nghiep: Noi dung tap trung tim hieu kinh nghiem quan ly Thue GTGT doi vdi quan ly hoan thue gia tri gia tang; Kinh nghiem ve QLT doi vdi cac doanh nghiep ldn va kinh nghiem ung dung CNTT QLT noi chung va Kinh nghiem quan ly thue GTGT doi vdi hoat dong san xuat kinh doanh dien noi rieng tir rut bai hoc rut cho Viet Nam hoan thien quan ly thue gia tri gia tang doi vdi cac doanh nghiep san xuat thuy dien thuoc EVN ve cong tac xay dung va ban hanh chinh sach thue GTGT doi vdi doanh nghiep thuy dien, xay dung mo hinh to chuc QLT doi vdi doanh nghiep thuy dien va ung dung CNTT quan ly 99 DANH MUC TAI LIEU THAM KHAO • • Bo Tai chinh (2008), Thong tu sd 129/2008/TT-BTC 26 thdng 12 nam 2008 hudng dan thi hanh mot so dieu cua Luat Thue gid tri gia tdng vd hudng dan thi hanh Nghi dinh so 123/2008/ND-CP 08 thdng 12 nam 2008 cua Chinh phu quy dinh chi tiet vd hudng dan thi hanh mot so dieu cua Luat Thue gid tri gia tdng Bo Tai chinh (2009), Thdng tu so 45/2009/TT-BTC 11 thdng nam 2009 ~ > r r r hudng dan ve thue gid tri gia tdng, thue tai nguyen, thue thu nhap doanh nghiep ddi vdi cac ca sd san xuat thuy dien Bo Tai chinh (2010), Quyet dinh sd 106/QD-BTC 14 thdng 01 nam 2010 cua Bo trudng Bo Tai chinh quy dinh ve chuc nang, nhiem vu, quyen han vd ca r •> ■> r cau to chuc cua cac Vu, dan vi true thuoc Tdng cue Thue Bo Tai chinh (2010), Quyet dinh sd 108/QD-BTC 14 thdng 01 nam 2010 cua Bo trudng Bo Tai chinh quy dinh ve chuc nang, nhiem vu, quyen han vd ca cau to chuc cua Cue thue true thuoc Tdng cue Thue vd cac phong thuoc Cue Thue Bo Tai chinh (2011), Thdng tu sd 28/2011/TT-BTC 28 thdng nam 2011 hudng dan thi hanh mot sd dieu cua Luat Quan ly thue, hudng dan thi hanh Nghi dinh sd 85/2007/ND-CP 25/5/2007 vd Nghi dinh sd 106/2010/NDCP 28/10/2010 cua Chinh phu Bo Tai chinh (2011), Quyet dinh so 1876/QD-BTC 05 thdng nam 2011 phe duyet Quy che tai chinh cua Cong ty me - Tap doan dien luc Viet Nam Bo Tai chinh (2012), Thdng tu sd 06/2012/TT-BTC 11 thdng nam 2012 hudng dan thi hanh mot sd dieu cua Luat Thue gid tri gia tdng, hudng dan thi hanh Nghi dinh sd 123/2008/ND-CP 08/12/2008 vd Nghi dinhso 121/2011/ND-CP 27/12/2011 cua Chinhphu Bo Tai chinh (2013), Thdng tu sd 156/2013/TT-BTC thdng 11 nam 2013 hudng dan thi hanh mot sd dieu cua Luat Quan ly thue, luat sua doi bo 100 sung mot sd dieu cua luat Quan ly thue va Nghi dinh so 83/2013/ND-CP 22/7/2013 cua Chinh phu Bo Tai chinh (2013), Thdng tu so 219/2013/TT-BTC 31 thdng 12 nam 2013 huong dan thi hanh luat thue GTGT va Nghi dinh 209/2013/ND-CP 18 thdng 12 nam 2013 Quy dinh chi tiet ya hudng dan thi hanh mot sd dieu Luat thue gid tri gia tang 10 Chinh phu (2008), Nghi dinh sd 123/2008/ND-CP 08 thdng 12 nam 2008 quy dinh chi tiet va hudng dan thi hanh mot sd dieu cua Luat thue GTGT 11 Chinh phu (2010), Nghi dinh sd 106/2010/ND-CP 28 thdng 10 nam 2010 sua doi bo sung mot sd dieu cua Nghi dinh 85/2007/ND-CP 25/5/2007 va Nghi dinh so 100/2008/N D-CP 8/9/2008 cua Chinh phu 12 Chinh phu (2013), Nghi dinh sd 83/2013/ND-CP 22 thdng nam 2013 quy dinh chi tiet va hudng dan thi hanh luat Quan ly thue va Luat sua doi bo sung mot sd dieu cua Luat Quan ly thue 13 Chinh phu (2013), Nghi dinh sd 209/2013/ND-CP 18 thdng 12 nam 2013 Quy dinh chi tiet va hudng dan thi hanh mot sd dieu Luat thue gid tri gia tang 14 Chinh phu (2013), Nghi dinh sd 205/2013/N D-CP 06 thdng 12 nam 2013 ve dieu le td chuc va hoat dong cua Tap doan Dien luc Viet Nam 15 Dang Cong san Viet Nam (2011), Van kien Dai hoi dai bieu toan quoc lan thuXI 16 Quoc hoi 11 (2002), Luat Ngan sach nha nude sd 01/2002/QH11 16 thdng 12 nam 2012 17 Quoc hoi 11 (2006), Luat Quan ly thue sd 78/2006/QH11 29 thdng 11 nam 2006 18 Quoc hoi 12 (2008), Luat thue GTGT sd 13/2008/QH12 03 thdng nam 2008 19 Quoc hoi 13 (2012), Luat sua doi bo sung mot sd dieu cua Luat quan ly thue sd 21/2012/QH13 20/11/2012 20 Quoc hoi 13 (2012), Luat sua doi bo sung mot sd dieu cua Luat thue GTGT sd 31/2013/QH13 16 thdng nam 2013 101 21 Tong cue Thue (2009), Quyet dinh so 460/QD-TCT 05 thdng 5nam 2009 cua Tdng cue Trudng Tdng cue Thue ve viec ban hanh quy trinh tra thue 22 Tong cue Thue (2011), Quyet dinh 905/QD-TCT 01 thdng nam 2011 cua Tdng cue truang Tdng cue Thue ve viec ban hanh quy trinh hoan thue 23 Tong cue Thue (2011), Quyet dinh sd 1395/QD-TCT 14 thdng 10 nam 2011 cua Tdng cue Truang Tdng cue Thue ve viec ban hanh Quy trinh quan ly na thue 24 Tong cue Thue (2011), Quyet dinh sd 1864/QD-TCT 21 thdng 12 nam 2011 ve viec ban hanh Quy trinh quan ly khai thue, nop thue 25 Tong cue Thue (2012), Quyet dinh sd 601/QD-TCT 11/5/2012 ve viec ban hanh Quy trinh tuyen truyen hd tra NNT 26 Tong cue Thue (2014), Quyet dinh sd 74/QD-TCTngay 27 thdng 01 nam 2014 cua Tong cue Trudng Tdng cue Thue ve viec ban hanh Quy trinh tra thue 27 Tong cue Thue (2014), Quyet dinh sd 329/QD-TCT 27thang nam 2014 cua Tdng cue Trudng Tdng cue Thue ve viec ban hanh quy trinh Ddng ky thue 28 Tong cue Thue, Bao cao thdng ke tinh hinh nop td khai thue cua NNT; Bao cao tinh hinh thu nop thue cua NNT; Bao cao na thue; Bao cao tdng ket cdng r -> r r ■> tac thue; Bao cao tdng ket cdng tac tra, kiem tra (Cac nam tir 2009 den 2013) 29 Thu tuong Chinh phu (2009), Quyet dinh sd 115/2009/QD-TTg 28 thdng nam 2009 quy dinh chuc nang, nhiem vu va ca cau td chuc cua Tdng cue Thue true thuoc Bo tai chinh 30 Thu tuong Chinh phu (2011), Quyet dinh sd 732/QD-TTg 17 thdng nam a r r r 2011 ve viec phe duyet Chien luac cai each he thdng thue giai doan 2011-2020 31 Thu tuong Chinh phu (2011), Quyet dinh sol208/QD-TTg 21 thdng nam 2011 ve viec phe duyet quy hoach phat trien dien luc quoc gia giai doan 2011-2020, cd xet den nam 2030 (quy hoach dien VII) 32 WWW.caicachhanhchinh.gov.vn 102 33 WWW.mof.gov.vn 34 WWW.gdt.gov.vn 35 WWW.gso.gov.vn 36 WWW.evn.com.vn 103 Phu luc: Bieu mau To1 khai thue Bieu mau 3.1: Tff khai thue GTGT mau so 01/GTGT CONG HOA XA HOI CHC NGHIA MtT NAM D lap - Tr - Hanh phuc Mau si: 01/GTGT (San hanh hem theo thdng tu:o 15C2013 TT-BTC 61 2012 cua So Tin chinh) oc Td KHAI THUt GLA TRI GIA TANG (Danh cho ngudi nop thue khai thue gid tri gia tang theo phuongphap khau tru) [01] Ky tinh thut: Thing nim [02] Lan dau [ ] hoic quy nan [03] Bo sung lan thu [ ] [04] Ten ngudi nop thue: [05] Ma so (hue: [06] Dia chi: [07] Quanhuyen: [08] Tinh pho: [09] DiCn thoai: [10] Fax: [11] E-mail [12] Ten dai lv thue (ncu co): [13] Mi so thue: [14] Dia chi: [15] Quan huyen: [I6] TuUi [17] Dien thoai: [18] Fax: [20] Hop done da lv thue: So Ngav [19] E-mail Don-,- tien: dong Vifi Xam Chi tieu 8TT A B C I n * a b c Khong phat sinh hoat dong mua ban kv [danh dau "X") TEueGTGT ducrc khau tru ky trudc chuyen sang V U22) [23)J Tent so thue GTGT dec khau tru kv Hang hoi dich tu han kv Hang hoa dich vu han khdng chiu thue GTGT [26] Hingh