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BO GIAO DLJC VA DAO TAO TRUONG DAI HOC KINH TE QUOC DAN > A/ HQC * ' TI.rHdNGTINlHt -if J I PHONG LUAN AN * Tv Nguyen Tien Minh NANG CAO CHAT LUONG NGUON NHAN LUC • • TRONG QUA TRINH HIEN DAI HOA NGANH THUE VIET NAM Chuyen nganh: Kinh te chinh tri Ma so: 60.31.01 LUAN VAN THAC SY KINH TE • • THS TOST NGUOT HUONG DAN KHOA HOC: PGS.TS Dao Phuong Lien Ha Noi - 2011 LOI CAM DOAN Toi xin cam doan day la cong trinh nghien curu cua rieng ca nhan toi Vai su giup da cua cd giao hirdng dan Nhfrng so lieu neu luan van la trung thirc va co nguon goc ro rang./ Tac gia Nguyen Tien Minh MUC LUC • • Trang Danh muc cac chu viet tat Danh muc bang, bieu, so do, hinh ve Tom tat luan van MO DAU Chuong 1: Co’ so’ ly luan va kinh nghiem thuc tien ve nang cao chat luong nguon nhan lire qua trinh hien dai hoa nganh thue r 1.1 x r x x r Nhung van de co ban ve chat luong nguon nhan lire nganh thue 1.1.1 Quan niem ve nguon nhan lire va chat luong nguon nhan lire 1.1.2 Cac tieu chi danh gia chat luong nguon nhan lire x r 1.1.3 Phuong phap danh gia chat luong nguon nhan lire 12 1.1.4 Dac diem chat luong nguon nhan lire nganh thue 1.2 17 f r az Sir can thiet, noi dung va nhung nhan to anh hubng den nang cao chat luong nguon nhan lire nganh thue qua trinh hien 20 dai hoa X r x ? 1.2.1 Su can thiet phai nang cao chat lirqng nguon nhan luc nganh z thue qua trinh hien dai hoa r 20 x r 1.2.2 Noi dung nang cao chat luong nguon nhan lire nganh thue qua trinh hien dai hoa z 1.2.3 Nhung nhan to co ban anh hudng den chat luong nguon nhan r r lire nganh thue Viet Nam 1.3 23 x 29 Kinh nghiem quoc te va nude ve nang cao chat luong nguon nhan lire nganh thue va quan ly hanh chinh cong 1.3.1 Tong quan kinh nghiem nude va nude ngoai 32 32 1.3.2 Mot so bai hoc cho nganh Thue Viet Nam nham nang cao chat luong nguon nhan lire qua trinh hien dai hoa rx A 40 A Chuong 2: Thuc trang chat luong nguon nhan luc nganh thue viet nam trudc yeu cau hien dai hoa 2.1 Tong quan ve nganh thue Viet Nam 2.1.1 Qua trinh hinh va phat trien cua nganh thue Viet Nam 42 42 42 2.1.2 Chuc nang, nhiem vu, quyen han va co cau to chuc bo may cua nganh thue Viet Nam hien 43 2.1.3 Tinh hinh hien dai hUa nganh thue Viet Nam 2.2 45 Hith trahg eUat luohg gguog hUah lye ggnnU tUue Vitt Nam 48 r a 2.2.1 KUai quat cUuhg ve hUah lye hgnhU tUue 48 r ' 2.2.2 Hith trahg eUat luong hguoh hUah lye eua hgnhU tUue treh mot so tieu eUi eu tUe 2.3 49 DahU gia eUuhg ve eUat luohg hguoh hUah lye ggnhU tUue trohg 71 qua trihU Uithdai Uoa 2.3.1 TUnhU tyu 71 2.3.2 Hah eUe 72 Chuang 3: Phuong huong va giai phap co' ban nham nang cao chat luong nguon nhan luc qua trinh hien dai hoa nganh thue VN 3.1 76 Phuong huong nang cao chat luong nguon nhan luc cua nganh thue Viet Nam 76 3.1.1 NUurng eah eu eUo vite de xuat pUuohg Uuohg hahg eao eUat luohg hgudh hUah lye 76 3.1.2 PUuohg Uuohg hahg eao eUat lirohg hguoh hUah lye trohg qua tr'mU Uith dai Uaa hgnhU tUue 3.2 81 Mot so giai pUap eo bah hUam hahg eao eUat luohg hguoh hUah lye hgnhU tUue 83 3.2.1 Nahg eao eUat luohg eohg tae dno tao CBCC 83 3.2.2 Doi moi eohg tae tuyeh duhg CBCC 855 3.2.3 Doi moi eohg tae su duhg CBCC 858 3.2.4 Reh luyth pUam eUat eUihU tri giao due dao doe hgUe hgUitp eUo CBCC Tahg eubhg eohg tae tUahU tra kiem tra eohg vu doi voi eohg eUOe 3.2.5 Mot so giai pUap kUae 94 95 3.3 Dieu kith tUye Uith eae giai pUap 98 3.4 Mot so kieh hgUi 99 3.4.1 Kieh hgUi ve doi voi hUn huoe hahg eao eUat luohg hguoh hUah lye pUue vu sy hgUitp eohg hgUitp Uoa, Uith dai Uoa 3.4.2 Kieh hgUi doi voi Tohg eue TUue 99 102 KET LUAN 104 DANH MUC TAI LIEU THAM KHAO 105 PHU LUC 108 DANH MUC CAC CHU’ VIET TAT CBCC Can bo cong chiic GTGT Gia tri gia tang TNDN Thu nhap doanh nghiep TNCN Thu nhap ca nhan TTHC Thu tuc hanh chinh NNT Nguoi nop thue DANH MUC SO DO, BANG BlEU Trang Danh nine so' do: So’ 2.1 Sa ca cau to chuc va bo may cua co quan thue Viet Nam 51 Sa 3.1 Sa dir thao chirang trinh khung dao tao sudt ddi cho can bo lam cong tac tra thue 94 Danh muc bang: Bang 2.1 Thue trang trinh doi ngu CBCC nganh thue 57 Bang 2.2 Thue trang trinh tin hoc CBCC nganh thue 59 Bang 2.3 Thue trang trinh ngoai ngu CBCC nganh thue 60 Bang 2.4 Thue trang trinh ly luan chinh tri va quan lynha nude CBCC nganh thue 62 Bang 2.5 Bang tong hap chung ve ket qua khao sat chat luqng phuc vu NNT 66 Bang 2.5 Bang tong hop ket qua danh gia chat luang phuc vu NNT tren mot so tieu chi cu the 67 Bang 2.7 Thue trang chat luang tuyen dung CBCC nganh thue 71 Bang 2.8 Thue trang ket qua dao tao - boi dudng 72 Bang 2.9 Thue trang ngach cong chuc, vien chuc nganh thue 75 Bang 2.10 Thue trang doi ngu CBCC nganh thue chia theo tuoi, gidi tinh 77 TRUONG DAI HOC KINH TE QUOC DAN & -k it -It Nguyen Tien Minh NANG CAO CHAT LUONG NGUON NHAN LU’C TRONG • _ r _ x « • r \ x - QUA TRINH HIEN DAI HOA NGANH THUE VIET NAM TOM TAT LUAN VAN THAC SY • • Ha Noi -2011 TOM TAT LUAN VAN •» Dai hoi XI Dang cong san Viet Nam da xac dinh quan diem phat trien kinh te - xa hoi giai doan 2011 - 2020 Ve phat trien nguon nhan lire, quan diem cua Dang la phat huy toi da nhan to nguai, coi nguai la chu the, nguon lire chu yeu va la muc tieu cua su phat trien; He thong thu thue Nha nuoc thong nhat truc thuoc Bo Tai Chinh duoc hinh td nam 1990 voi ten goi la Tong Cuc thue Ke td lap den nay, van de ve nguon nhan luc, chat luong doi ngu luon duoc nganh quan tam Dac biet boi canh nganh thue dang day manh cai cach cac thu tuc hanh chinh, hien dai hoa thi nhan to quan trong, quyet dinh su cong la nhan to nguai Vi vay, tac gia da lua chon de tai:”Nang cao chat luong nguon nhan luc qua trinh hien dai hoa nganh thue Viet Nam” de nghien cuu Muc dich nghien cuu: Gop phan lam ro co so ly luan va thuc tien ve chat luong nguon nhan; Phan tich va danh gia thuc trang chat luong nguon nhan luc hien cua nganh thue; Lam ro nhung yeu cau cua qua trinh hien dai hoa doi voi chat luong nguon nhan luc nganh thue Viet Nam; Td do, de xuat phuong huong, giai phap va kien nghi nham nang cao chat luong nguon nhan luc nganh thue thai gian toi; Doi tuong nghien cuu: Chat luong nguon nhan luc nganh thue va cac co che chinh sach lien quan den chat luong nguon nhan luc nganh thue Pham vi nghien cuu: ve khong gian: tai Tong Cuc thue Viet Nam; ve thai gian: nghien cuu khoang 10 nam td nam 2001 tro lai day nham so sanh, danh gia chat luong nguon nhan luc nganh thue qua 10 nam Luan van da sd dung phuong phap vat lich sd va bien chung cua chu nghia Mac - Le Nin;Phuong phap chuyen gia, thong ke, phan tich, tong hop, so sanh va lich sd Luan van sd dung cac so lieu lien quan den nguon nhan luc va chat luong nguon nhan luc cua nganh thue td so lieu thong ke cua Tong Cuc thue Ngoai ra, luan van, tac gia da chon mau khao sat tai co quan thue thuoc Ha Noi: mot quan la Hoang Mai va mot huyen la Thanh Tri Tac gia da lay y ii kien ca nhan thong qua bang hoi dieu tra Doi tugng dirge hoi la cao khach hang cua cor quan thue > r luong nguon nhan luc qua trinh hien dai hoa nganh thue Chat lugng nguon nhan lire la mot su tong hop, ket tinh cua rat nhieu yeu to va gia tri cung tham gia tao nen Trong do, gom ba yeu to co ban: the lire, tri lire va tam lire De danh gia chat lirong nguon nhan lire cua mot to chirc ngiroi ta phai sir dung nhung each there, bien phap khac tren co so nhirng chi tieu, chi so nhat dinh de tir co nhirng nhan xet, ket luan ve chat lirong nguon nhan lire hien co cung nhir Tac gia da phan tich dac diem cua nganh thue, so sanh ngudn nhan lire nganh thue voi mot so nganh khac nhir Quan ly thi truong, Hai Quan, Kho Bac Nha niroc de tir rut dac diem doi ngu CBCC nganh thue Do la: Doi ngu CBCC thue phai co r r \ r pham chat chinh tri tot, cd ciao dire nghe nghiep cao, co kien thirc chuyen sau, chuyen nghiep quan ly thue hien dai, cd kien thirc ke toan, danh gid phan tich tai chinh doanh nghiep, cd khd nang ting dung khoa hoc cong nghe tien tien vao cong tac quan ly thue tirang dirang vdi trinh tien tien cua cac nude khu virc nhdm dap irng yeu cdu cua cong cuoc edi each hien dai hod cung nhir qua trinh hoi nhap quoc te Muon cd chat lirorng thi CBCC nganh thue can phai cd dong thai cac tieu chi tren Luan van cung da trinh bay noi dung nang cao chat lirong nguon nhan lire nganh thue qua trinh hien dai hoa, doi hoi phai dirge nang cao ca ve nang lire, trinh chuyen mon, pham chat dao dire va ky nang lam viec; Mat khac, co quan thue phai tang cirong hoat dong kiem tra, giam sat viec thirc thi cong vu doi voi can bo Trong qua trinh phat trien va hoi nhap kinh te quoc te cua Viet Nam nganh thue dirng triroc cac thach thirc kho khan cung nhir thuan loi vira phai cai each thii tuc hanh chinh theo huong don gian, nhanh gon, tao thuan loi cho ngiroi dan doanh nghiep Mat khac lai phai nang cao hieu luc, hieu qua quan ly, dam bao nguon iii thu ngan sach nha nudc nham phuc vu muc tieu cong nghiep hoa, hien dai hoa cua dat nudc Tac gia da chi cac yeu to ve kinh te, chinh tri - phap luat, xa hoi - nguoi, hoi nhap quoc te, khoa hoc - cong nghe, giao duc - dao tao la cac nhan to anh huong den chat luong nguon nhan luc nganh thue Tu lam ro them su can thiet khach quan phai nang cao chat luong nguon nhan luc nganh thue va dua kinh nghiem nang cao chat luong nguon nhan luc cua co quan thue mot sd quoc gia tren the gidi de rut nhung bai hoc kinh nghiem cho nganh thue dap ung yeu cau hien dai hoa r \ p Chuang 2: Thuc trang chat luang nguon nhan luc nganh thue Viet Nam truoc yeu cau hien dai hoa Sau trinh bay khai quat tong quan qua trinh hinh phat trien, chuc nang nhiem vu, co cau to chuc bo may, tinh hinh hien dai hoa cua nganh thue Viet Nam, tac gia da tap trung phan tich thuc trang chat luong nguon nhan luc nganh thue tren mot so tieu chi cu the: Trinh ve chuyen mon nghiep vu bao gom trinh hoc van, trinh tin hoc, ngoai ngu; Ky nang nghe nghiep, tinh chuyen nghiep; Dao duc cong vu; Va cac tieu chi khac nhu: chat luong cong tac tuyen dung, dao tao; Ngach cong chuc, co cau tuoi, gidi tinh, phan bo nguon nhan luc Dac biet, de danh gia ky nang nghe nghiep, tinh chuyen nghiep va tieu chi ve dao duc cua CBCC thue, tac gia da tham du luan, thu thap so lieu bang hinh thuc phat phieu khao sat ve chat luong phuc vu nguoi nop thue cua CBCC thue tren co so chon mau la co quan thue tai Ha Noi Tren co so so lieu ve chat luong nguon nhan luc cua nganh thue giai doan 10 nam tu nam 2001 den nam 2010, tac gia da phan tich chat luong cua hai thoi diem la nam 2001 va nam 2010, dua cac nhan xet, so sanh va rut duoc ket luan ve tuu va han che cua nganh thue, la: Ve tuu: CBCC toan nganh qua 10 nam khong tang nhieu ve so luong nhung chat luong da duoc cai thien ro ret tu bang cap ve chuyen mon nghiep vu den trinh ve tin hoc, ngoai ngu, co cau ve gidi tinh cung co xu hudng can bang Nganh thue da dac biet quan tam den cong tac dao tao, boi dudng can bo tu dao tao tien 95 Dua vao cac thong tin, sd lieu ve quan ly cua tung co quan thue, hang nam bo phan kiem tra noi bo xay dung chuong trinh, ke hoach cong tac kiem tra noi bo Viec tra, kiem tra co lua chon, tam, diem nham phat huy het chat luong cua mot cuoc tra, kiem tra Cong tac kiem tra noi bo phai khach quan, cong tam dong thdi phai hieu dieu kien thuc te tung giai doan lich su, tranh may moc “cang day ke chi” Sau tra kiem tra phai hudng dan va chi duoc phuong hudng, cach khac phuc sai pham de giup cac don vi bi tra, cong chuc lien quan giai quyet triet "> a t f A • A f A r r A y 4A de, thay doi tan gdc cac van de Ddi vdi cac hanh vi vi pham phap luat va dac biet la nhung hanh vi tham nhung, tieu cuc thi can kien nghi xu ly nghiem khac, ke ca kien nghi dieu tra, buoc thoi viec - Xu ly ket qua sau tra cung la mot noi dung can dOi mdi Cac doan tra, kiem tra bo nganh thue dang vua truc tiep tra, vua xu ly sau tra Nhu vay chua dam bao khach quan va dung theo chuan muc cua hoat dong tra Do do, can thiet chuan hoa cong tac theo hudng phai co bo phan xu ly sau tra, day chinh la bo phan dua cac kien nghi xu ly cudi cung dong thdi giam sat ket qua khac phuc cua ddi tuong bi tra ; 3.2.5 Mot so giai phap khac 3.2.5.I Xay du’ng doi ngu chuyen gia thue Neu tri thuc va doi ngu tri thuc nganh thue la dai bieu cho tinh hoa tri tue va tinh than cua nganh thi chuyen gia va doi ngu chuyen gia la nhung tri thuc tai gioi, co trinh cao, co uy tin va anh hudng ldn tri thuc va toan nganh Tinh hoa tri thuc duoc the hien tap trung va nOi bat doi ngu chuyen gia Vi vay, xay dung doi ngu chuyen gia la xay dung vao bo phan nong cdt, uu tu cua gidi tri thuc, tao dong luc va tiem luc phat trien doi ngu tri thuc cua nganh thue Mot sd kien nghi chu yeu: - Giao duc nhan thirc cho CBCC, dac biet la lam chuyen bien nhan thirc can bo lanh dao quan ly cac cap quan ly thue, trudc het tu cap TOng Cuc, chien luoc d Trung uong ve vai tro cua doi ngu chuyen gia, ve su can thiet va tam quan cua viec xay dung va su dung doi ngu chuyen gia Se khong the thuc hien cong su nghiep dOi mdi, cai cach va hien dai hoa cung nhu cong hoi nhap quoc 96 te neu nganh thue khdng co nhieu nguoi tai gioi, neu thieu doi ngu chuyen gia va de thieu hut, hang hut cac chuyen gia dau nganh Nhan thuc dung ve chuyen gia phai di lien voi thai tdn trong, tinh cam quy men, tin cay chuyen gia, to ro long biet on va su chan thanh, su het ldng dung, dai ho, tao moi dieu kien cho chuyen gia phat huy het tai nang phung su To quoc, nhan dan va vi su phat trien cua nganh thue De cao trach nhiem cua gioi lanh dao, quan ly viec xay dung va su dung doi ngu chuyen gia, the hien cdng tac to chuc can bo de danh gia dung, phat hien kip thoi, dao tao boi duong dung cach, bo tri cdng viec hop ly, tao dieu kien vat chat, tinh than tot nhat kha nang cho phep de chuyen gia co the toan tam toan y vi cdng viec, vi su nghiep Do chinh la su dung chuyen gia mot cach co van hoa, dung voi nghia la tin cay, tdn trong, tin dung, doi dai va tdn vinh xung dang voi tai nang, su cong hien cua chuyen gia Tao su chuyen bien tich cuc viec de cao khoa hoc, de cao van hoa, de cao tri thuc, ton dan chu va tu sang tao cua tri thuc chuyen gia, co nhu vay moi giu duoc nhan cach sach, thang cua chuyen gia, khdng co nhung ke hd, khiem khuyet tu quan niem, danh gia den co che, chinh sach lam tha hoa nhan cach cua chuyen gia tri thuc, gay ton hai cho ban than ho va cho nganh thue - Su dung, bd tri cdng tac va moi trudng cong tac cho chuyen gia mot cach dung r ■> t r dan, hap ly, phu hap de khdng xay su lang phi tai nang va chat xam, khdng lam mai mot kien thuc chuyen mon cua ho Tach bach rach roi ngach bac quan ly cua quan chuc voi ngach bac chuyen gia va kem theo la nhung chinh sach tuong ung Viec su dung, bo tri chuyen gia va dai ngo chuyen gia thuoc dung hay sai, tot hay khdng tot, hop ly hay khdng hop ly ma co the khuyen khich, thuc day cac tri thuc phan dau theo duong va su nghiep cua chuyen gia hoac nguoc lai Chung nao co che, chinh sach van vd tinh khuyen khich nguoi ta tien than bang duong quan chuc de tim kiem loi ich thi se khdng the khuyen khich tri thuc, nhat la lop tri thuc hien phan dau trd chuyen gia Co cau chuyen gia co nhieu loai hinh, nhieu trinh cung nhu nhung cuong vi khac ma chuyen gia dam trach Do nhung quy dinh che do, chinh sach doi voi chuyen gia can cu the, ro rang, nhat la voi so chuyen gia dau dan, dau nganh can co nhung uu dai dac biet tai nang, uy tin va nhung cong hien cua ho Va lai day la mot so rat it, hien phan lon da cao tuoi nhung tri luc cua ho van doi dao va 97 nang luc lam viec sang tao cua ho van co tac dung loi cuon doi ngu, nhat la can phai tan dung nhung kinh nghiem quy bau cua ho viec dao tao cac tai nang tre Can co co che giai phong chuyen gia, nhat la nhung tai nang xuat sac khoi nhung ban biu ve hanh chinh, quan ly co tinh su vu, ap dung mot che va hinh thuc lao dong thich hop nhat vdi nhu cau nghien cuu sang tao, mot moi trudng phat huy tdi da tu ca nhan de cac chuyen gia cd the tap trung cao cho sue nghi, cho nhung tim tdi, de xuat, tu van, phan bien, du bao hoac dao tao ldp chuyen gia ke can, dem lai loi ich to ldn, lau dai cho sir phat trien cua nganh thue Viet Nam - Md rong va da dang hod, da phuang hod cac hoat dong hap tac giua ddi ngii chuyen gia thue vdi chuyen gia, hoc gid cac nudc linh vuc thue: Thdng qua cac hiep dinh thue, cac du an, cac chuong trinh dao tao phoi hop, tao dieu kien md rong thdng tin, tiep can nhirng thdng tin mdi nhat, tiep xue vdi cac chuyen gia, hoc gia hang dau ve thue cua cac nudc tien tien tren the gidi Dieu kl'ch thich sir phat trien mdi trudng hoc thuat, sir giao luu, tiep xue cac quan diem, thdng tin khoa hoc, boi dudng tu nghiep, trao ddi cac ket qua, san pham nghien cuu lan de phat trien tiem lire tri tue, hoc hoi kinh nghiem lan Chu gvri di dao tao d nudc ngoai, cac co sd, nghien cuu hay cac trudng Dai hoc danh tieng ve chinh sach tai chinh, thue, quan tri nhan luc Do la dudng nhanh nhat de tiep can kip thdi nhung tuu cua the gidi dong thdi dao tao duoc mot the he chuyen gia tri tue, tai gidi, hien dai, dap ung yeu cau cua hoi nhap qudc te 3.2.5.2 Hoan thien che chinh sach dai ngo doi voi CBCC Sir lac hau, bat cap cua co che, chinh sach (che luong, cac chinh sach ve thu hudng loi ich) vdi nhung dau vet cdn chua xoa bo het ve dang cap, thu bac, ve bo tri, su dung, de bat, bo nhiem chinh la mot luc can ddi vdi sir phat trien tai nang, ren luyen cua CBCC Se la chu quan y chi neu chung ta khong tinh toan ve thdi gian, thu nhap, cuoc song cua CBCC de giup ho yen tam cong tac va luon lam dung phan sir, chuc trach cua minh Do do, rat can thiet phai xay dung dong bo cac giai phap tir phap luat, quy trinh den che luong thudng hop ly, quy che ve ky luat sa thai de CBCC nganh thue noi rieng va CBCC nha nudc noi chung “khong muon, khong the, va khong dam” lam sai quy dinh 98 CBCC nganh thue co the noi khong chi quan tam den thu nhap ma hon het ho luon quan tam den moi trudng lam viec, sir cdng khai, minh bach, co hoi tien than Vi vay, hoan thien cac yeu to cung la mot giai phap nham han che su- chay mau chat xam cua nganh 3.3 Dieu kien thuc hien cac giai phap Mot Id, phai thirdng xuyen giao due va thay ddi ve nhan thuc cua CBCC toan nganh ve cdng cuoc ddi mdi cua nganh thue Mdi CBCC can hieu rang neu khong co cai each, hien dai hoa thi khong dam duong duoc nhiem vu trudc tinh hinh hien Khuyen khich va nhan rong cac nhan td cd thien hudng cai each de bien sd it, cai rieng tdt trd cai chung tdt Hai Id, tiep tuc tri va thudng xuyen kien toan Ban cai each va hien dai hoa thuoc Tdng Cue thue Cd the noi, thdi gian qua hoat dong cua Ban rat hieu qua, la “tdng cdng trinh su ” thiet ke mo hinh va lo trinh cai each hien dai hoa nganh thuc Nhieu can bo bao gom ca can bo lanh dao Ban sau cac qua trinh dong gop da dam nhiem va giu cac vi tri quan tai Tdng Cue thue Tuy nhien, sau nhung nhan td dugc dieu dong sang bo phan khac thi cung rat can bo sung cho don vi nhung can bo gidi khac Nen dieu dong nhung can bo quy hoach, cd nang luc can ren luyen thu thach ve Ban cai each de ho cdng hien va phan dau Mat khac, luon phai tinh den viec ke thira va phat huy nguon nhan luc tai Ban de vua kich thich tinh than lam viec vira dam bao su on dinh chat lugng cua Ban cai each va hien dai hoa ; Ba Id, dieu kien ve ngudi Cung vdi su phat trien kinh te xa hoi den nam 2020 sd doanh nghiep Viet Nam se khoang gan trieu, chua ke cac ddi tuong nop thue dugc md rong ap dung cac chinh sach thue lien quan den ca nhan De dap ung su phat trien cung nhu trien khai cd hieu qua cac chuong trinh cai each va hien dai hoa, du kien den nam 2015 bien che nganh thue can 52.000 ngudi, den nam 2020 udc tinh sd CBCC toan nganh la 65.000 ngudi Nhu vay, den nam 2020 bien che nganh thue tang khoang 61% so vdi hien va dieu ddi hoi Chinh Phu, Bo Tai Chinh can phe duyet chi tieu bien che, du tru ngan sach dap ung yeu cau cua nganh thue ve nhan luc phe duyet, dau thau va giai ngan thdi gian qua nhin chung la cham Nguyen 99 nhan la co che chinh sach nhieu bat cap Vi vay, rat can su quan tam cua Chinh Phu, Bo Tai Chinh viec phe duyet va cap phat kinh phi kip thoi, co nhu vay mdi dam bao thuc hien duoc dong bo cac giai phap neu ; Nam la, dieu kien ve 16 trinh trien khai Tren co so chien luoc phat trien nguon nhan luc nganh thue den nam 2020 thi can xay dung ke hoach trien khai, 16 trinh trien khai Trong do, can dat muc tieu cua tirng giai doan, cac dieu kien can thiet de xay dung cac noi dung cong viec can trien khai Muc tieu nang cao chat luong nguon nhan lire tirng giai doan phai can cu vao dieu kien co so vat chat, tang ky thuat, phuong tien, may moc, kinh phi, nguoi cung nhu muc tieu chung cua nganh thue moi giai doan cu the Can dac biet tranh tu tuong chu quan, y chi, phi khoa hoc viec xay dung ke hoach phat trien vi rat co the no se co tac dung nguoc lai, lam giam y chi cua CBCC nganh thue Sau la, cam ket cua nguoi lanh dao Tuyen bo cua nguoi lanh dao rat quan dac biet la doi vdi cac van de quan Khdng chi cam ket suong, ngudi lanh dao can chiu trach nhiem ve cam ket va neu can thiet phai dat ca sinh menh chinh tri cua minh vao nhieu quoc gia tren the gidi, ngudi dung dau luon no luc, co gang lam tat ca de thuc hien cam ket cua minh Ho cung san sang chap nhan rui ro trudc bua riu du luan, san sang tir chuc neu khdng dam bao thuc hien cam ket Khi da xay dung duoc cac chuong trinh ke hoach, chuan bi cac dieu kien can thiet thi Lanh dao nganh thue nen cam ket trudc Dang, Chinh Phu, nhan dan va dac biet la trudc van can bo cdng chuc cua minh ve muc tieu, 16 trinh va dac biet cam ket han che tdi da su thay ddi lien quan den chien luoc, dinh hudng phat trien Ngudi lanh dao cam ket va thuc hien cam ket, chiu su giam sat se la dong luc de tap the CBCC toan nganh vuot qua moi kho khan thuc hien cdng cdng cuoc ddi mdi 3.4 Mot so kien nghi A A A A A A A 3.4.1 Kien nghi ddi vdi Nha nude ve nang cao chat luong nguon nhan luc phuc vu su’ nghiep cdng nghiep hoa, hien dai hoa r r Thu nhat, nang cao chat luang va hieu qua cua giao due va dao tao Giao due va 100 chuong trinh va phuong phap day hoc tu bac thong den dai hoc nham dam bao cung cap cho ngudi hoc nhung kien thuc co ban lam nen tang cho hoat dong thirc tien sau cua ho Phuong phap day hoc phai xuat phat tir muc tieu dao tao, gan vdi noi dung va phu hop vdi dieu kien cua hoc sinh; ren luyen va tao dieu kien cho hoc sinh bieu dat van de theo quan diem va each nhin cua minh tao thoi quen suy nghi doc lap cho ngudi hoc Co chinh sach dau tu hop ly va sir dung co hieu qua cac ngudn luc cho giao due va dao tao, dac biet la ve doi ngu giao vien; dong thdi, hoan thien mang ludi giao due tren toan qudc, chu dau tu phat trien vung sau, vung xa, dac biet la vung dong bao dan toc thieu so Chuan hoa doi ngu giang vien, dam bao sir ket hop giua kien thuc chuyen mon vdi phuong phap su pham hien dai, cd tu each dao due tot, phuong phap tu khoa hoc Cac co quan quan ly giao due, trudc het la Bo Giao due va Dao tao, can xay dung lo trinh trien khai chuan hoa giang vien ca ve so luong va chat luong Dac biet, can tang cirong giao luu va hop tac linh vuc giao due va dao tao vdi cac nudc cd nen giao due phat trien Dong thdi, Nha nudc can cd sir dau tu thoa dang nham hoan thien co sd vat chat phuc vu cong tac giang day, hoc tap va nghien cuu d cac trudng cao dang va dai hoc, nhu he thdng phong thi nghiem, thu vien, giang dudng Ben canh do, can chuan hoa chuong trinh va giao trinh dao tao dam bao phu hop vdi yeu cau cua thirc tien xa hoi, xac dinh nganh nghe mui nhon nham dao tao doi ngu chuyen gia cd trinh cao Day manh edng tac nghien cuu khoa hoc cua giang vien va sinh vien Day la mot yeu cau bat buoc ddi vdi chuong trinh dai hoc va cao dang Cac de tai nghien cuu phai cd tinh thirc tien cao Khac phuc tinh trang phien dien, chi gidi ve ly thuyet nhung lai kem ve thuc hanh - mot thuc te kha bien ma sinh vien nudc ta dang mac phai Ddi mdi cong tac quan ly giao due mot each co ban va toan dien ca ve tu lan phuong thuc quan ly theo hudng nang cao hieu qua quan ly nha nudc ve giao due va dao tao Tap trung vao quan ly noi dung va chat luong giao due va dao tao, tang cudng cong tac kiem tra, tra ddi vdi cac co sd giao due va dao tao Nha nudc can giao quyen tir chu hon nira cho cac trudng dai hoc va cao dang de cac trudng cd dieu kien chu dong viec hop tac qudc te va nghien cuu khoa hoc Thu hai, cai thien va nang cao the luc cho ngirai noi chung va lire luang lao dong noi rieng 101 Ben canh viec nang cao trinh van hoa va chuyen mon thi nang cao the luc cho nguai lao dong la van de co y nghia quan trong, tao nen tang cho viec phat trien tri luc, tam luc cua nguon nhan luc Day la van de co y nghia chien luoc va lau dai Vi vay, can phai dam bao muc dinh duang can thiet cho nguai a moi lua tuoi, khuyen khich day manh phong trao ren luyen the duc the thao nhan dan Chu phat trien cdng nghiep duoc du kha nang dap ung duoc nhu cau cua nhan dan Day manh nghien cuu du bao ve y te, cac chuong trinh kham chua benh mien phi cho tre em, phong chong dich benh, dac biet la cac benh co kha nang lay lan nhanh Thuc hien co hieu qua cdng tac cham soc va bao ve suc khoe cho nhan dan, nang cao tuoi tho gop phan phat trien nguon nhan luc co chieu sau Thu ba, khai thac va su dung hap ly nguon nhan luc Nha nudc can nghien cuu va danh gia day du, chinh xac ve thuc trang co cau nhan luc a tung giai doan, lam ro cac nguon nhan luc thua va nhan luc thieu, xac dinh nguyen nhan cua tinh trang tren; tu do, ap dung cac chinh sach va cdng cu don bay phu hop nham khai thac, su dung hop ly va hieu qua nguon nhan luc Day manh viec chuyen dich co cau kinh te, phan luong dao tao, hudng nghiep cho hoc sinh, qua tao su chuyen dich co cau lao dong theo hudng tich cuc, phu hop vdi nhu cau cua su nghiep cdng nghiep hoa, hien dai hoa dat nudc Ben canh do, can co cac chinh sach uu dai, hd tro nham thu hut nguon nhan luc tu noi thua sang noi thieu; tu pho, dong bang len vung sau, vung xa Trudc mat, can co ke hoach su dung triet de va hieu qua luc luong lao dong da qua dao tao, tranh tinh trang lang phi nhu hien (khong bo tri duoc cdng an viec lam, su dung trai nganh nghe dao tao, ) Thu tu, tang cuang cdng tac du bao nguon nhan luc Can nghien cuu danh gia thuc trang co cau nhan luc hien co cung nhu du bao ve nhu cau nhan luc a cac nganh, linh vuc khac nham chu dong tranh tinh trang thua va thieu nhan luc Tang cuang cdng tac du bao phat trien nguon nhan luc tren pham vi vung, nganh va quoc gia dam bao su phu hop vdi chien luoc phat trien kinh te - xa hoi tung giai doan nhat dinh Nhiem vu can duoc tien hanh thuang xuyen de co su dieu chinh cho phu hop vdi nhung thay doi cua thuc tien cuoc song Thu nam, xay dung chinh sach tien luang hap ly Chinh sach tien luong hop ly la mot nhung dong luc quan kich thich nguai lao dong nang cao trinh cua minh de dap ung duoc nhu cau cua cdng viec, 102 dam bao tang thu nhap va on dinh doi song Loi ich la khau nhay cam nhat vi moi hoat dong cua nguoi deu nham dat muc tieu la loi ich No la yeu to quan doi voi viec thuc day tinh tich cuc, sang tao cua nguoi Co nhieu loai loi ich khac nhau, loi l'ch kinh te la loi l'ch co ban, hang dau Vi vay, chinh sach tien luong, tien cdng phai dam bao nguyen tac cong bang xa hoi, tranh tinh trang giai quyet loi ich theo kieu binh quan chu nghia 3.4.2 Kien nghi doi voi Tong cue Thue Thu nhat la day manh trien khai to chuc dao tao, boi duong, tap huan cac noi dung ve chien luoc cai cach va hien dai hoa he thong thue; phuong phap va quy trinh quan ly theo co che tu khai tu nop thue; cac kien thuc va ky nang quan ly theo tung chuc nang va lTnh vuc quan ly thue; cac chuong trinh tin hoc ung dung phuc vu cho quan ly thue hien dai; phuong phap giao tiep ung xu voi nguoi nop thue va dao duc can bo thue; Luat Quan ly thue theo nhieu phuong phap va hinh thuc dao tao khac Bao gom: dao tao tap trung nuoc; cu can bo di hoc d nuoc ngoai; dao tao qua thuc tien cdng viec; dao tao tu than; dao tao mau cho giang vien kiem chuc va giao nhiem vu dao tao lai cho can bo cdng chuc cua Cuc Thue Thu- hai la day manh cdng tac xay dung chuong trinh, giao trinh va tai lieu boi duong (viet tat la TLBD) cho CBCC Trong nhung nam toi, nganh thue can tiep tuc trien khai bien soan cac giao trinh dao tao chuyen sau cac ky nang quan ly thue theo tung chuc nang, linh vuc quan ly; cac giao trinh chuyen sau ve cac sac thue nham dao tao doi ngu cdng chuc thue co pham chat dao duc tot, am hieu chinh sach thue va tinh thdng nghiep vu Thu ba la tap trung xay dung va boi duong doi ngu giang vien chuyen trach, giang vien kiem chuc du trinh dam duong cdng tac dao tao, boi duong nghiep vu cho cdng chuc toan nganh Hoan thu tuc va xay dung co sd vat chat cho Trung tam boi duong nghiep vu thue Thu tu la tien hanh lua chon nhung can bo tre, co kien thuc, co ngoai ngu, tam huyet doi moi de dao tao, boi duong chuyen sau tai cac nuoc tien tien khu vuc nham xay dung doi ngu can bo nong cot cua nganh Thu nam la khan truong xay dung, ban hanh cac qui dinh, qui che dao tao, bdi duong, bao gom: Quy che kiem tra, danh gia trinh cdng chuc; Quy che bat buoc va che khuyen khich dao tao doi voi cdng chuc; Qui che phan cap dao tao, boi duong; Quy che doi voi giang vien chuyen trach va giang vien kiem nhiem; Cac qui 103 dinh ve quan ly kinh phi dao tao, boi duong; Qui che to chuc, quan ly cac khoa boi duong, danh gia ket qua hoc tap cua hoc vien Xay dung ke hoach dao tao, boi duong dai han, trung han, ngan han cho doi ngu cong chuc thue sau la xay dung va ban hanh tieu chuan nghiep vu can bo cho tung loai can bo thuc hien tung chuc nang quan ly thue, bao dam tinh chuyen nghiep de co can cu danh gia, phan loai va boi duong can bo 104 KET LUA N • Su nghiep cong nghiep hoa, hien dai hoa dat nude cua nhan dan ta dudi su lanh dao cua Dang nhung nam qua da thu duoc nhieu tuu to ldn, tung budc dua dat nudc thoat khoi tinh trang khung hoang, dat toc tang trudng kinh te cao va on dinh, ddi song cua nhan dan cung tung budc duoc cai thien, bo mat cua xa hoi da co nhung thay doi dang ke Mot nhung tien de de tao su cong la Dang ta da danh gia dung vi tri va vai tro cua viec phat trien nguon nhan luc phuc vu su nghiep cong nghiep hoa, hien dai hoa dat nudc, tung budc xay dung va phat trien kinh te tri thuc dap ung nhu cau hoi nhap kinh te quoc te va khu vuc De nang cao chat luong nguon nhan luc phuc vu su nghiep cong nghiep hoa, hien dai hoa dat nudc va phat trien kinh te tri thuc, Dang va Nha nudc can phai xay dung va thuc hien day du va dong bo cac chinh sach phat trien nguon nhan luc Giua cac chinh sach, giai phap co moi quan he chat che va ho tro lan nhau, coi nhe hoac bo qua mot noi dung nao se lam anh hudng den hieu qua cua cac chinh sach khac Chinh vi vay de gop phan vao viec nang cao chat luong nguon nhan luc qua trinh hien dai hoa nganh Thue, luan van da he thong hoa cd sd ly luan va kinh nghiem thuc tien qudc te va nudc lien quan den viec nang cao chat luong nguon nhan luc nganh thue, di sau phan tich, danh gia chat luong doi ngu can bo, cdng chuc cua nganh Thue, chi ro ton tai, bat cap va nguyen nhan anh hudng den chat luong nguon nhan luc nganh Thue trudc yeu cau hien dai hoa nham thuc hien chien luoc phat trien kinh te - xa hoi cua dat nudc va hoi nhap kinh te qudc te Tren co sd luan van da de xuat phuong hudng va giai phap chu yeu nham nang cao chat luong nguon nhan luc qua trinh hien dai hoa nganh Thue Trong khuon kho mot luan van thac si, tac gia da van dung kien thuc ly luan duoc tiep thu tu tai lieu, nha trudng, di sau tim hieu, khao sat thuc tien don vi nhung day la mot van de ldn va phuc tap, nen khong tranh khoi nhung thieu sot, rat mong nhan duoc y kien tham gia, dong gop cua Thay, Co giao, dong nghiep va cac ban hoc vien 105 DANH MUC TAI LIEU THAM KHAO • • r r Ban chap hanh trung Dang khoa XI (2010), Cuang linh xay dung dat nude thdi ky qua len chu nghia xa hoi, Ha Noi Ban chap hanh trung uong Dang khoa XI (2010), Chien luac phat trien kinh te xa hoi 2011 -2020, Ha Noi Bo Chinh Tri (2010), Quyet dinh sd 286/ QD - TW ve viec ban hanh quy che danh gid cdn bo edng chdc Ha Noi Chinh phu (2003), Nghi dinh sd 71/2003/ND - CP cua Chinh phu ve phan cap quan ly bien che hanh chinh, sir nghiep nhd mrdc, Ha Noi Chinh Phu (2007), Nghi dinh sd 132/2007/ND - CP cua Chinh Phu ve chinh sach tinh gian bien che, Ha Noi Chinh Phu (2010), Nghi dinh sd 24/2010/ND - CP cua Chinh Phu ve tuyen dung, quan ly va sir dung cong chirc, Ha Noi Dao Thanh Hai, Minh Tien (2005), Xay dung va phat trien doi ngu cdn bo, cong chirc thdi ky CNH, HDH dat mrdc, Nxb Lao dong xa hoi, Ha Noi Do Van Phurc (2004), Quan ly nhan luc cua doanh nghiep, NXB Khoa hoc va Ky thuat, Ha Noi George T Milkovich & Jorhn W.Boudreau (2002), Quan tri ngudn nhan luc, NXB Thdng ke, TP Hd Chi Minh 10 Guru William Rothwel (2010), Chuyen hod ngudn nhan luc, NXB Kinh te Qudc dan 11 Hoang Chi Bao (2010), Xay dung va sir dung doi ngu chuyen gia 12 Hoang Van Cudng, Vu Thanh Hudng (2010), Nhan dien va khuyen nghi cac gidi phap phat trien doi ngu chuyen gia khoa hoc cong nghe doanh nghiep nudc ta hien 13 Lai Due Vuong (2000), “Mot sd noi dung ve cai each he thdng quan ly dao tao, boi dudng cdn bo, cong chuc Nhd nudc”, Tap chi To chuc Nha nudc, (12), tr.24 14 Lai Dire Vuong (2008), Bdo cao Khoa hoc tai Hoi thao qudc te Viet Nam hoc lan thu ba vdi chu de: "Viet Nam: Hoi nhap va phat trien" 15 Le Thi Ngan, Phat trien ngudn nhan lire qua trinh CNH, HDH Nong nghiep, Nong thon Tap chi: Cong San, sd 36 (thang 12-2003) 106 16 Martin Hilb (2003), Quan tri nhan sir tdng the, NXB Thong ke, Tp Ho Chi Minh 17 Ngo Thanh Can (2001), “Cong tac dao tao, boi dtr&ng can bo, cong chuc trudc thien nien ky mdi”, Tap chi To chuc Nha nudc, (3) 18 Ngo Thanh Can (2002), Cdng tac ke hoach dao tao, boi dudng can bo, cong chuc hien nay, Tap chi To chuc Nha nudc, (6) 19 Nha xuat ban Lao dong - xa hoi (2005), Dao tao, luan chuyen, quy hoach can bo lanh dao, quan ly va cdng tac td chuc, kiem tra dang vien, Ha Noi 20 Nguyen Phu Trong va Tran Xuan Sam dong chu bien (2003), Luan cu khoa hoc cho viec nang cao chat lirong doi ngu can bo thai ky day manh cdng nghiep hoa, hien dai hoa dat nudc, Nxb CTQG, Ha Noi 21 Nguyen Van Diem & Nguyen Ngoc Quan (2004), Giao trinh quan tri nhan luc, NXB Lao dong - Xa hoi, Ha Noi 22 Nguyen Trong Dieu, Xav dung doi ngu can bo cdng chuc, vien chuc dap ung yeu cau hoi nhap Tap chi Cong San, So 13 ( Thang 7-2006) 23 Nguyen Cong Nghiep (Chu nhiem de tai), van de phan phoi nham dam bao ■> r > > phat trien kinh te va thuc hien cdng bang xa hoi nen KTTT dinh hudng XHCN, HN thang 11-2004 24 Nham Gia Quan: Toan dung lao dong va cac chi tieu danh gia, Tap chi ly luan Chinh tri, thang 12-2005 25 Nguyen Van Tai (2002), Phat huy tinh tich cuc xa hoi cua doi ngu can bo nudc ta hien nay, NXB CTQG, HN 26 Nguyen Van Thuy, Vai suy nghi ve chuan bi nguon nhan luc cho CNH, HDH theo dinh hudng XHCN Tap chi Cong San, so 35 (12-2003) 27 Nguyen Tiep (2006), Giao trinh Ke hoach nhan luc, Nxb Lao dong - Xa hoi 28 Nguyen Tiep (2007), Giao trinh To chuc lao dong, Nxb Lao dong - xa hoi 29 Pham Minh Hac (2001), Phat trien nguon nhan luc dap ung yeu cau day manh CNH, HDH dat nudc, Bao Nhan dan, 7-6-2001 30 Pham Quynh Hoa dich (2002), Quan ly nguOn nhan luc khu vuc Nha nudc, cua Christian Batal, Nxb.CTQG, Ha Noi, tap 1, 31 Phan Vinh Dien (2006), Cai cach che tien luang khu vuc hanh chinh cua Viet Nam, Luan an tien si, Vien Kinh te Viet Nam 32 Pham Thanh Nghi, Vu Hoang Ngan (DCB-2004), Quan ly nguon nhan luc d Viet Nam Mot so van de ly luan va thuc tien, NXB Khoa hoc xa hoi, HN 107 33 Quoc hoi nude cong hoa xa hoi chu nghia Viet Nam ( 2008 ), Luat can bo cong chuc, Ha Noi 34 To Tur Ha (2003), Mot so giai phap de xay dung doi ngu cong chuc hanh chinh hien nay, Tap chi To chuc Nha nudc, (5) 35 Thang Van Phuc, Nang cao chat luang cong tac giao duc dao duc cong chuc dieu kien cai cach hanh chinh Nha nudc Tap chi Cong San, so 32 (thang 11 2003) 36 Trudng Nghiep vu Thue - Tong Cuc thue, Bao cao Hoi thao ve Cong tac dao tao can bo chu chot linh vuc tra thue cua Nhat Ban tu 24 den 27 thang 11 nam 2009; 37 Tong Cuc thue (2006) , Dao duc, tac phong lam viec cua cong chuc thue Nhat Ban va cong hoa Phap, Tai lieu tham khao - luu hanh noi bo 38 Tran Kim Dung (2000), Quan tri nguon nhan luc, Nxb Dai hoc quoc gia Ho Chi Minh 39 Vu Ba The ( 2005), Phat huy nguon luc ngudi de cong nghiep hoa, hien dai hoa Kinh nghiem quoc te va thuc tien Viet Nam:, NXB Lao dong- Xa hoi, HN 108 PHU• LUC • r r Phieu danh gia chat luong phuc vu NNT 109
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