Nâng cao vai trò của nhà nước về quản lý thuế đối với kinh tế cá thể, tiểu chủ ở việt nam ( lấy ví dụ trên địa bàn thành phố lạng sơn)

o ■* X /N X TRUONG DAI HOC KINH TE QUOC DAN 8DGS - TRAN HONG NGHIA DAI HOC KTQD TT THONG TIN THlf V1EN phong luan AN • TU LIEU i NANG CAO VAI TRO NHA NUOC VE QUAN LY THUE X F X F •? - DOI VOI KINH TE CA THE, TIEU CHU O VIET NAM (LAY VI DV TREN DIA BAN THANH PHO LANG SO'N) Chuyen nganh: Kinh te chinh tri LUAN VAN THAC SY KINH TE • • Ngud'i hud’ng dan khoa hoc: TS Tran Viet Tien Ha Noi, 2009 MUC LUC • • DANH MVC CHU’ VIET TAT DANH MUC BANG BIEU TOM TAT LUAN VAN MO DAU Chuong NHUNG VAN DE LY LUAN VA THIC TIEN VE NANG CAO VAI TRO NHA NUOC VE QUAN LY THUE DOI VOI KINH TE CA THE, TIEU CHU 1.1 Kinh te ca the, tieu chu va vai tro cua kinh te ca the, tieu chu 1.1.1 Quan niem va dac trung cua kinh te ca the, tieu chu 1.1.2 Vai tro cua kinh te ca the, tieu chu phat trien kinh te- xa hoi 12 ' ' ' 1.2 Noi dung, nhung nhan to anh hubng va tinh tat yeu khach quan nang cao vai tro Nha nude ve quan ly thue doi voi kinh te ca the, tieu chu 15 1.2.1 Mot so van de ve thue va quan ly thue 15 r a r r 1.2.2 Noi dung vai tro nha nuoc ve quan ly thue doi voi kinh te ca the, tieu chu A r r r 1.3 Kinh nghiem ve quan ly thue cua mot so quoc gia va dia phuong 35 1.3.1 Tong quan kinh nghiem 35 1.3.2 Mot so bai hoc kinh nghiem 44 Chuong THIO TRANG VAI TRO NHA MOC VE QUAN LY THUE DOI VCH KINH TE CA THE, TIEU CHU TREN DIA BAN THANH PHO LANG SON 46 A # A 2.1 Khai quat ve qua trinh hinh thanh, phat trien cua kinh te ca the, tieu chu tren dia ban Lang Son 46 \ r r 2.2 Thue trang vai tro Nha nude ve quan ly thue doi voi ho kinh doanh ca the, r tieu chu tren dia ban Lang Son 48 2.2.1 Ve he thong luat va chinh sach quan ly thue doi voi cac ho kinh doanh ca the, tieu chu tu nam 1990 den 48 2.2.2 Ve to chuc bo may quan ly thue 57 2.2.3 Ve to chuc thuc hien quan ly thue 61 2.2.4 Ve cong tac kiem tra, giam sat thuc hien viec quan ly thue 69 2.3 Nhunnnhan xetnlt nghien cuu vai tro Nha nuoc ve quan ly thue doi voi cac ho kinh doanh ca the, tieu chu o dia ban Lang Son 50 2.3.1 Nhnng tuu da dat duoc 50 2.3.2 Nhnng ton tai, han che va nguyen nhan 52 Chuong 3: PHUONG HUONG' VA NHtfNG GIAI PHAP CO BAN NHAM NANG CAO VAI TRO NHA NUOC VE QUAN LY THUE DOI VOI KINH TE CA THE, TIEU CHU 79 3.1 Phuong huong nang cao vai tro Nha nuoc ve quan ly thue doi voi kinh te ca the, tieu chu 59 3.1.1 Nhnng can cu de xac dinh phuong huong 79 3.1.2 Dinh huong nang cao vai tro Nha nuoc ve quan ly thue doi voi kinh te ca the, tieu chu 85 3.2 NhunngiaipPapnhnn c ao vvi tro ^Nanh6c vv quanly thhedoi vviho kinh doanh ca the, tieu chu 93 3.2.1 HoOnthtenLLanqqanly 0^6 vv cci^ns acathhe doo vvo ho k^ddoa!! ca the, tieu chu 93 3.2.2 Cai cccc bb may, nhnncao trinndd nnhiep vv cca ecn bb am ccnn tac quan ly thue 9)7 3.2.3 Tang cuong cOng tac kiem tra, giam sat quan ly thue 101 3.2.4 Day manh cOng tac tuyen truyen, ho tro cho nguoi nop thue, dong thoi tang cuong cOng tac giao duc phap lunt cho moi nguoi dan 103 3.2.5 Hien dai hoa co so vat chat phuc vu cOng tac quan ly thue 106 KET LUAN 107 TAI LIEU THAM KHAO DANH MUC CAC CHU VIET TAT XHCN - Xa hoi chu nghia CNXH - Chu nghia xa hoi GTGT - Gia tri gia tang TNDN - Thu nhap doanh nghiep TNCN - Thu nhap ca nhan TNCT - Thu nhap chiu thue DN - Doanh nghiep NQD - Ngoai quoc doanh DNNN - Doanh nghiep nha nunc HDND - Hoi dong nhan dan UBND - Uy ban nhan dan KD - Kinh doanh XDCB - Xay dung co ban HH-DV - Hang hoa- dich vu NSNN - Ngan sach nha nuoc DKKD - Dang ky kinh doanh UNT - Uy nhiem thu DANH MUC BANG BIEU Bang 1.1: TONG SO HO KINH DOANH CHIA THEO NGANH NGHE VA SOTHUENOP .42 Bang 1.2: TONG SO HO KINH DOANH CHIA THEO CACH THUC KE KHAI 42 Bang 2.1: TINH HINH QUAN LY HO KINH DOANH CA THE, TIEU CHU TAI CHI CUC THUE TP LANG SON (1999-2008) 47 Bang 2.2: CHI TIEU GDP VA THU NOI DIA 51 Bang 2.3: SO LUONG HO KINH DOANH CA THE, TIEU CHU TREN DIA \ a x r w BAN THANH PHO LANG SON QUA CAC NAM 62 Bang 2.4: SO THUE THU TV CAC HO KINH DOANH CA THE, TIEU CHU THEO NGANH NGHE KINH DOANH QUA CAC NAM 62 Bang 2.5: KET QUA DIEU CHINH THUE DOI VOI HO KINH DOANH NOP THUE KHOAN ON DINH (2004-200)) 65 Bang 2.6: THONG KE KET QUA CONG TAC KIEM TRA, GIAM SAT 6) Bang 2.7: KET QUA CONG TAC UY NHIEM THU 69 • A X X /N TRUONG DAI HOC KINH TE QUOC DAN SDG3 TRAN HONG NGHIA NANG CAO VAI TRO NHA NUOC VE QUAN LY THUE DOI VOI KINH TE CA THE, TIEU CHU O' VIET NAM x r A , ax (LAY VI DU TREN DIA BAN THANH PHO LANG SON) Chuyen nganh: Kinh te chinh tri tOm tat luan van thac Ha Noi, 2009 si i MO DAU l.Tinh capthiCt cua de tai Trong nhung nam qua, Quan ly thue da co nhnng buoc tien bo dang ke, nang cao trach nhiem cua cac to chuc va ca nhan viec thuc hien nghia vu thue Nguon thu tu Thue tang qua cac nam, trd nguon thu chu yeu cua NSNN Tuy nhien, quan ly thue van ton tai nhung mat han che, thieu sot Doi voi kinh te ca the, tieu chu, tu lap he thong thue, viec quan ly thu thue hau nhu khong co su thay doi va nhieu bat cap Vi vay, tac gia da chon nghien cuu luan van thac sy voi de tai: “Nang cao vai tro Nha nuoc ve quan ly thue doi voi kinh te ca the, tieu chu” Muc dicC nghien cuu cua dt tat - He thong hoa nhung van de ly luan co ban ve vai tro Nha nuoc ve r r r , quan ly thue doi voi kinh te ca the, tieu chu - Lam ro khai niem, nhung dac trung va vai tro cua kinh te ca the, tieu chu nen kinh te thi truong theo dinh huong XHCN, dieu kien hoi nhap kinh te quoc te - De xuat huong doi moi va nang cao vai tro Nha nuoc ve quan ly thue doi voi kinh te ca the, tieu chu nhung nam tiep theo, phu hop voi nen kinh te thi truong dinh huong XHCN va hoi nhap kinh te quoc te r x 3.Doi tiring g ap hamvi it ghiCn n iru u ua de tai r \ - Doi tuong nghien cuu: tap trung vao Vai tro Nha nuoc ve quan ly thue doi voi kinh te ca the, tieu chu - Pham vi nghien cuu: + Thbi gian nghien cuu tu nam 1999 den (Thai gian bat dau thue hien cac Luat thue GTGT va thue TNDN) + Khong gian: O Viet Nam (Lay vi du tren dia ban Lang Son) r r x Ket cau luan van: Gom chuong Chuong NHUNG VAN DE LY LUAN VA THLC TIEN • • VE NANG CAO VAI TRO NHA NC()C VE QUAN LY THUE DOI V()I KINH TE CA THE, TIEU CHU r 1.1.1.1 Quan niem ve kinh te cd the, tieu chu x “Kinh te ca the, tieu chu la mot bo phan cau cua kinh te tu nhan, mot nhung phan kinh te cua nen kinh te thbi ky qua len Chu nghia xa hoi, mot ca nhan hoac ho gia dinh lam chu, tu chu ve von kinh doanh, so huu nho ve cac tu lieu san xuat va lao dong cua chinh ban than ngubi sb huu tu lieu san xuat, thubng kinh doanh tai mot dia diem co dinh va chiu trach nhiem vo han bang toan bo tai san cua minh doi voi hoat dong kinh doanh.” Su khac giua kinh te ca the va kinh te tieu chu b cho: kinh te ca the nguon thu nhap hoan toan dua vao lao dong va von cua ban than va gia dinh, kinh te tieu chu, nguon thu nhap van chu yeu dua vao lao dong va von cua ban than va gia dinh, nhung co thue lao dong Kinh te ca the, tieu chu duoc bieu hien ben ngoai d cac quan he kinh te xa hoi bien dudi hinh thuc to chuc cua cac ho kinh doanh ca the, tieu chu Xet theo muc dich nghien cuu cua de tai, thuat ngu Van kien Dai hoi Dang X va thuat ngu Quan ly thue, luan van se su dung cum tu “ho kinh doanh ca the, tieu chu” de sat vdi thuc te quan ly r 79 Nhung dac trwng cua kinh te ca the, tieu chu - Da phan cung cap truc tiep hang hoa, dich vu cho ngudi tieu dung, vdi hinh thuc kinh doanh ban le la chu yeu Dia ban trai rong, tap trung chu yeu d cac Cho va dudng chinh Hoat dong san xuat thudng mang tinh chat mua vu, dac biet la d cac vung nong thon - Hoat dong SX-KD vdi quy mo vua va nho ve thdi gian kinh doanh cua ho kinh doanh ca the, tieu chu la da thdi gian - La mot chu the kinh doanh mot ca nhan hoac ho gia dinh lam chu Quan he giua chu ho va lao dong gan nhu khong mau thuan viec phan chia cac loi ich duoc xac dinh ro rang Khong thudng xuyen thue lao dong, khong co dau > r - Chiu trach nhiem bang toan bo tai san cua doi vdi cac khoan no va nghia vu tai san phat sinh hoat dong kinh doanh Quan he mua ban thudng la thoa thuan truc tiep, tien va quyen sd huu hang hoa duoc trao tu nguyen tren co sd “thuan mua, vua ban” - Von it nhung de dang thich ung vdi su thay doi cua thi trudng - Trinh quan ly thap quy mo khong ldn, cach thuc to chuc don gian Lao dong gian don, khong can chat luong cao, nhan cong re 1.1.2 Vai tro c ua kinh te ca the, tieu c hu p halt trien kinh te xa h di - Kinh te ca the, tieu chu la phan kinh te dong dao (nam 2009 ca nudc co tren 3,3 trieu ho KD) Chiem den 60% doanh thu ban le hang hoa va dich vu tieu dung cua toan xa hoi - Dong gop Ion, on dinh cho ngan sach Nha nuoc Nam 2009, cac ho kinh doanh ca the, tieu chu dong gop khoang 20.000, ty dong tien thue (tren 210.000, ty tong thu noi dia- da trir dau tho) - La nguon hau thudn quan cho su hinh va phat trien cua cac Doanh nghiep NQD - Giai quyet so lupng Ion cong an viec lam cho nguoi lao dong, (tao khoang 5,58 trieu cho lam) Gop phan tao su phat trien can bang giua cac vung nong thon va thi (phan Ion tap trung d cac vung nong thon, chiem khoang 57,1%), - La kenh phan phoi hang hoa tdi vung sau, vung xa, gop phan on dinh chinh tri, trat tu xa hoi r r r 1.2 Noi dung, nhirng nhan to anh huong va tinh tat yeu khach tieu chu 1.2.1 Mot so van de ve thue va quan ly thue 1.2.1.1 Quan niem ve thue va vai tro cua thue “Thue la mot hinh thuc dong vien bat buoc cua nha nude, thuoc pham tru phan phoi nham tap trung mot bo phan nguon luc cua cai xa hoi vao ngan sach nha nude de dap ung vdi nhu cau chi tieu cua nha nude thich ung tung giai doan phat trien cua doi song kinh te - xa hoi.” Vai tro cua thue: - La nguon thu chu yeu cua ngan sach nha nude - La cong cu quan ly va dieu tiet vT mo nen kinh te cua nha nude Huong dan san xuat va tieu dung - Gop phan bao dam binh dang giua cac phan kinh te 99 viec thu hut cac nha dau tu va ngoai nuoc Hon nua voi chuc nang, r r r •> nhiem vu cua minh, hon het, cac can bo thue hieu va nam ro hoat dong kinh r r doanh cua nhung nguoi nop thue, di sau, di sat va quan ly chat che hon doi ' ' A vdi ngudi nop thue Theo Luat Quan ly thue hien cua Viet Nam, quyen cua co quan thue mdi chi dimg lai d viec kham noi cat giau tai lieu, tang vat phat trien nhu Dan Mach, Thuy Dien, My Co quan quan ly thue cd quyen r r r luc rat ldn xu ly cac hanh vi gian lan, tron lau thue Ba Id: Doi moi cong tac dir bao, giao du' toan thu Ngan sach Viec giao dir toan thu phai dua tren nhung can cir khoa hoc, xuat phat r \ tir nghien cuu, du bao mang tinh chien lupc cho tung khu vuc cd tinh day du a den cac yeu to tac dong den nguon thu Doi vdi kinh te, ca the, tieu chu, can xac dinh ro so luong ho kinh doanh, cac chi tieu tang trudng GDP, CPI de giao so thu tu khu vuc dupc chinh xac Tranh viec cap tren giao so thu “ep” cho cap dudi, gay kho khan thuc hien - Thuc hien cong tac danh gia chat lupng cong tac cua cac can bo mot each cong bang tren co sd giao cong viec cu the theo tien do, thoi gian hoan ' ' A thanh, lay chat lupng lam trong, tranh trudng hop ngudi lam nhieu cung nhu ngudi lam it, khong cong bang danh gia can bo Day manh cong tac tinh nhan tai phuc vu de cho cong tac quan ly thue 100 - Tra luong cho can bo, cong chuc noi chung, can bo, cong chuc thue noi rieng cho dung thuc te cuoc song, co tinh den tich luy Thap nhat theo quy dinh hien tai de giam trir gia canh tinh thue Thu nhap ca nhan la 48 trieu dong/nam doi vdi ca nhan nop thue va 19,2 trieu doi vdi moi ngudi phu thuoc, thdi gian sau cd tinh den lam phat, truot gia Nhu vay, de dam bao cuoc song, r r trung binh thang luong can bo cong chuc thap nhat phai la 5,6 trieu (nudi them 01 ngudi phu thuoc), cao hon gan gap doi muc luong hien r r > - Dong thdi vdi viec tra luong cao, phai co che tai xu phat nghiem khac fir r doi vdi can bo thue vi pham de dam bao chat luong cong viec cua can bo r a r r Loai bb nhung phan tu thoai hoa, bien chat, han che tham nhung, tieu cue Nam la: Xay dung quy trinh quan ly thue doi vdi ho kinh doanh cd the, tieu chu theo hudng day manh viec tir khai, tir nop, nang cao trach nhiem cua cac ho kinh doanh Cac quy trinh quan ly doi vdi ho kinh doanh ca the, tieu chu trudc day tap trung vao quan ly doi vdi cac ho kinh doanh nop thue khoan on dinh a r Cung vdi viec yeu cau tat ca cac ho kinh doanh su dung hoa don, quy trinh quan ly phai duoc xay dung chat che tir khau linh, sir dung, toan hoa r fir don den trinh tu cac buoc ke khai, nop thue Muc tieu la de nguoi nop thue tu khai, tu nop nhung phai giam thieu ve mat thoi gian tren co sd day manh cac r *** r r dich vu ho tro ke khai thue, hudng cho nguoi nop thue den cac dich vu tai bo phan “mot cua” Tren thuc te, cac quy trinh se duoc xay dung tuong tu nhu r r viec quan ly doi vdi cac doi tuong la loai hinh doanh nghiep Sdu la: Tang cirdng str phoi hop chat che giira cac ca quan, ban r f r nganh, doan the voi ca quan thue cong tac quan ly thue r • r r Quan ly thue la cong viec chung cua bo may Nha nudc Thuc te cho thay, chinh quyen d dau manh, d cong tac thu Ngan sach dat ket qua rat tot va 101 x r ngupc lai Ngoai viec uy nhiem thu, co quan thue can day manh cong tac tuyen x r a r truyen phap luat thue va yeu cau thuc hien doi voi can bo cong chuc cac co quan nha nuoc, la phan dau tien tu giac thuc hien truoc yeu cau nhan z dan tu giac chap hanh Viec phoi hop can thuc hien tren cac mat sau: r x r r x - Phoi hpp cong tac tuyen truyen chinh sach, phap luat den moi z nguoi dan Tot nhat la thong qua cap co sb cua chinh quyen la phuong, xa, z khoi thon Day la cap chinh quyen gan dan nhat, thuong xuyen giai quyet cac r x r x r r r , r r x cong viec lien quan true tiep den moi nguoi dan, vi vay hieu qua cong tac Z A tuyen truyen dat dupc cao nhat - Phoi hpp cong tac quan ly viec ke khai, dang ky kinh doanh cua cac doi tuong de nam bat chat che cac thong tin ve so lupng, quy mo, each thuc kinh doanh cua cac ho, tir quan ly dupc sat thuc te kinh doanh - Phoi hpp cong tac kiem tra giam sat cac ho kinh doanh cung Z Z Z A nhu cong tac quan ly thue cua co quan thue De chuong trinh, ke hoach theo thoi gian cu the Co tong ket, danh gia, rut kinh nghiem mV A ZA Z X r 3.2.3 Tang cuong cong tac kiem tra, giam sat quan ly thue A Z Z Mot Id: Ve kiem tra, giam sat doi vdi ngudi nop thue B r ' Tang cuong kiem soat viec xuat hoa don ban hang hoa, cung cap dich vu bang each sir dung toan bo nhan luc cua cac Doi thue phuong, xa, thi tran Vdi so can bo lam cong tac quan ly thue b phuong xa hien chiem vao khoang 45-50% tren tong so can bo cua Chi cue, viec kiem tra, kiem soat se thuc hien dupc rong khap, dong thoi tren dia ban, nhung co diem vdi muc tieu ran de, giao due va gay anh huong lan truyen la chinh de viec su dung hoa don dan di vao ne nep Vdi so thu dong gop cua cac ho kinh doanh 102 r A ca the, tieu chu khoang 31 ty dong nam 2010, theo danh gia muc that r z thu thap nhat la 30% (danh gia chung ca nuoc hien mac du co toi tren z trieu co so san xuat kinh doanh ca the, song chi co chua toi 35% cac co so z z co dang ky kinh doanh Con so cho thay kha nang quan ly cua cac co r r r quan chuc nang doi voi it nhat 65% so co so chua dang ky kinh doanh co the dang bi bo trong, dan den that thu thue ve so lupng ho; ngoai bi that z z z thu thue viec xac dinh doanh thu, ty le chiu thue) thi dia ban Lang Son that thoat khoang 9,3 ty dong tien thue/nam 2010 Vdi ty le chi tra cho cac don vi la khoang 6% tren tong so thu, so tien tra cho uy nhiem thu la X r z z z 1,86 ty dong; Neu cong tac tang cudng chong that thu thue tu cac ho kinh doanh ca the, tieu chu dat 80% (cua 30% so thue that thu) se thu dupc 7,44 ty A AZ Z dong Nhu vay, so thu tang them cho Ngan sach se la 5,58 ty dong Vdi so thu Z A tu khu vuc kinh te tren ca nudc nam 2009 vao khoang 20.000, ty dong A Z Z Z A A tien thue, hieu qua chong that thu dem lai se la 3.600, ty dong (bang khoang 18%) Day la mot so khong he nhd a r Hai Id: Ve kiem tra, giam sat cdng tac cua co' quan quan ly thue Viec kiem tra cdng tac quan ly thue la mot yeu cau thuong xuyen, lien , A tuc, va la nhiem vu cua nhieu co quan tra, kiem toan nha nudc cac cap Z Cac don vi thuc hien cdng tac kiem tra luon de tieu chi “khong lam anh Z Z hudng den cdng tac cua co quan thue” Tuy nhien, thoi gian de phuc vu cho cdng tac kiem tra cua cac doan la rat ldn, tai lieu cung cap nhieu Vi vay, cdng tac kiem tra, giam sat can cd tam, diem, khong trung lap noi dung A Z Z kiem tra Can thiet thi thuc hien phan tich rui ro trudc len ke hoach kiem tra, giam sat de tiet kiem thoi gian Ke hoach phai dupc thong nhat giua cac don vi co chuc nang kiem tra, giam sat de han che trung lap 103 X 9 Z Ben canh do, can day manh viec kiem soat toan doi voi moi ca X nhan thong qua tai khoan, the tin dung Kiem soat chat che cac quy dinh ve cho viec thurc hien doi vdi moi ngudi dan Bude dau, Luat thue GTGT da cd ' ' X quy dinh bat buoc doi vdi truong hop mua hang cd gia tri tren 20 trieu dong phai toan qua Ngan hang moi duoc khau tru thue GTGT Tuy nhien day r _ moi chi ap dung cho cac truong hop ngudi nop thue la cac Doanh nghiep ke r /■ khai thue GTGT theo phuong phap khau tru Ngoai chua cd quy dinh nao bat buoc ngudi kinh doanh su dung tai khoan toan Cung vdi viec uu dai su dung hoa don chung tu de ke khai chi phi, day la giai phap dong thdi de thuc hien Luat thue TNCN cd hieu qua Tuy nhien, de khuyen khich ngudi dan su dung tai khoan, nha nudc can cd chinh sach yeu cau cac Ngan hang phai cd each thuc phuc vu mang tinh chat ho tro nhu: giam phi dich vu, r x x chuyen tien, xay dung them cac may rut tien tu dong, nang cao chat luqng phuc vu /x /x X A A /x 5x 3.2.4 Day manh cong tac tuyen truyen, ho tro’ cho ngudi nop thue, X dong thdi tang cirdng cong tac giao due phap luat cho moi ngudi dan r x e Quan ly thue luon phai dat muc tieu coi cong tac tuyen truyen, ,z r ~ X X A giao due, ho tro ngudi nop thue nham tuyen truyen, bien sau rong, thuong x r xuyen moi to chuc va dan cu ve cac luat thue va cac van ban dudi luat de ho hieu ro, nhan thuc trach nhiem, nghia vu cua ngudi nop thue va to chuc thuc hien tot Tao dieu kien cho dan biet, dan ban, dan lam, dan kiem tra, day ' ' ' ' la mot sue manh to Ion de thuc hien chinh sach chong tron thue, lau thue Cd X the thuc hien viec tuyen truyen qua cac each thuc sau: Thu nhat, dua chinh sach thue vao mon hoc he thong giao due thong vdi ban chat thue la tien toan dan dong gop de phuc vu loi ich 104 cong dong Hau het cac nude phat trien tren the gidi deu thiet ke cac chuong trinh hoc tap ve thue cac trudng thong, giao due cho cong dan tuong lai cua ho ve tinh nhan van cua thue, tu xac dinh rd nghia vu cong r r r •> dan doi vdi ngan sach quoc gia de tu giac thi hanh Doi vdi Viet Nam, hien ly, gay that thu cho Ngan sach nha nudc, lam mat cong bang xa hoi viec ke khai, nop thue giua cac phan kinh te, cac loai hinh kinh doanh Quan ly thue doi vdi ho kinh doanh ca the, tieu chu la mot nhiem vu quan cua Nha nudc thdi ky qua len CNXH, dieu kien phat trien nen kinh te thi trudng dinh hudng XHCN, mat trai cua kinh te r r r r thi trudng tac dong sau sac den toan bo moi mat cua doi song kinh te xa hoi, gay nen su phan hoa giau ngheo, chenh lech muc song giua cac tang ldp dan r \ r x r r dieu tat yeu phai nang cao vai trd Nha nudc ve quan ly thue doi vdi ho kinh doanh ca the, tieu chu theo hudng doi moi quan niem, each suy nghi ve cac ho 7 kinh doanh ca the, tieu chu dua tren co sd binh dang ke khai, thuc hien quyen va nghia vu nop thue giua nhung ngudi nop thue Vdi hon 15 nam kinh nghiem cong tac quan ly thue the hien cu X the nhung dong gop cua Luan van viec nghien cuu de tai, Tac gia hy vong se thuc hien duoc mot cuoc each mang toan dien quan ly thue doi vdi cac ho kinh doanh ca the, tidu chu vdi muc tieu cong bang, don gian, de hieu va de thuc hien, chong that thu cho Ngan sach Nha nudc Gop phan cong cuoc xay dung dat nudc vdi muc tieu: “Dan giau, nudc manh, xa hoi cong bang, dan chu, van minh” 108 Quan ly Nha nuoc ve thue doi voi kinh te ca the, tieu chu, theo tac gia, day la mot de tai kho boi canh nen kinh te thi truong dinh huong XHCN chiu nhieu anh huong, tac dong dieu kien hoi nhap kinh te quoc te, A y > ma khu vuc kinh te chua co nhieu nghien cuu, xa hoi phat sinh nhieu A A tieu cue chua dupe giai quyet Voi hieu biet han hep cua minh, kinh mong cac y a y thay giao, co giao cung cac ban dong gop y kien cho Luan van de de tai dupe bo xung hoan thien, som dupe ap dung tren thuc te Tac gia cung hy vong de tai se dupe nghien cuu sau hon nua tren moi goc va ung dung hieu qua A A thoi gian toi thuc te quan ly thue./ DANH MUC • TAI LIEU • THAM KHAO Tao Hoang Anh (2007), Doi mai va hoan thien cac chinh sach thue \ \ 9 r r nham gop phan thuc day chuyen dich co cau kinh te d Viet Nam theo hudng cdng nghiep hod, hien dai hod, Luan an tien si kinh te, Hoc vien Tai chinh Bo Tai chinh - Tong cue thue (2001), Thue Viet Nam qua cac thdi ky lich su (Tapi, Tap II) , Nha xuat ban chinh tri quoc gia, Ha noi Bo Tai chinh (2008), Thong tu 134/2008/TT-BTC huong dan chi tiet thi hanh Nghi dinh 32/2007/ND-CP Bo Tai chinh, Quyet dinh so 169-2000/QD-BTC 25/10/2000 cua Bo trudng Bo tai chinh ve viec ban hanh che Che ke toan ho kinh doanh Bo Tai chinh, Quyet dinh sd 131-2002/QD-BTC 18/10/2002 cua Bo trudng Bo tai chinh ve viec sua doi, bo xung Che ke toan ho kinh doanh Bo Tai chinh, Thong tu so 26 TC/TCT 27/3/1995 hudng dan viec lap va hoat dong cua Hoi dong tu van thue phudng, xa Bo Tai chinh, Quyet dinh so 68/2007/QD-BTC 01/8/2007 ve viec ban hanh “Quy che hoat dong cua Hoi dong tu van thue xa, phudng, thi tran” Ban chap hanh trung uong Dang Cong san Viet Nam (l 987), Van kien dai hoi dai bieu toan quoc Ian thu VI, NXB Su that, Ha Noi Ban chap hanh trung uong Dang Cong san Viet Nam (l 992), Van kien dai hoi dai bieu toan quoc Ian thu VII, NXB Su that, Ha Noi 10 Ban chap hanh trung uong Dang Cong san Viet Nam (1996), Van r y ' , A , , kien dai hoi dai bieu toan quoc lan thu VIII, NXB Chinh tri quoc gia, Ha Noi 11 Ban chap hanh trung uong Dang Cong san Viet Nam (2002), Van r r y kien dai hoi dai bieu toan quoc lan thuIX, NXB Chinh tri quoc gia, Ha Noi r 12 Ban chap hanh trung uong Dang Cong san Viet Nam (2006), Van r r y kien dai hoi dai bieu toan quoc lan thuX, NXB Chinh tri quoc gia, Ha Noi 13 PGS.TS Nguyen Thi Bat, TS Vu Duy Hao (Dong chu bien), giao trinh quan ly thue, NXB Thong ke, 2002 14 TS Mai Van Buru - TS Phan Kim Chien (2001), Quan ly Nha nude ve p p kinh te (Giao trinh sau dai hoc), Nha xuat ban Khoa hoc va Ky thuat, Ha noi 15 TS Mai Van Buu - TS Doan Thi Thu Ha (1999), Giao trinh quan ly Nha nude ve kinh te, Nha xuat ban Khoa hoc va Ky thuat, Ha noi \ r 16 Tran Ngoc But (2002), Phat trien kinh te tu nhan theo dinh hudng XHCN, NXB Chinh tri quoc gia, Ha Noi 17 Chi Cue thue TP Lang Son, Bao cao danh gid cong tac nam, cac nam 1999 den 2008, Lang Son 18 Chi Cue thue huyen Dien Chau- Nghe An, Bao cao tdng ket cong tac nam Cac nam 2007 -2008, Dien Chau- Nghe An 19 Chinh phu, Quyet dinh 197/2003/QD-TTg 23/9/2003 cua Thu tuong Chinh phu ve viec ban hanh co che quan ly thue tu khai, tu nop 20 Hoang Dinh Co (2000), Nang cao hieu qua quan ly thu thue d Viet y p p p Nam ve qua trinh doi mdi, luan van thac si kinh te, Dai hoc kinh te quoc dan 21 GS.TS Nguyen Duy Gia (1997), Nang cao quyen luc - nang luc - hieu luc quan ly Nha nuac nang cao hieu luc phap luat, Hoc vien Hanh chinh r r quoc gia, Nha xuat ban Lao dong, Ha noi 22 Hoi dong Nha nuoc, Luat thue Doanh thu theo Nghi quyet so 270B- NQ-HDBT 08/8/1990 23 Hoi dong Nha nuoc, Luat thue Loi tuc theo Nghi quyet so 270B- NQ-HDBT 08/8/1990 24 Van Hiep (2001),“Chi phi thue”, Ban tin thue quoc te (Luu hanh noi bo), Nha xuat ban Tai chinh, Ha Noi 25 Pham Gia Khiem (2009), “Viet Nam sau hai nam gia nhap To chuc Thuong mai The gibi”, Trang thong tin dien tu cua Bo ngoai giao Viet Nam \ r _ 26 TS Tran Trong Khoai, Giao trinh thue Nha nudc, Truong Dai hoc kinh doanh va cong nghe Ha Noi, 2008 27 Tran Nhu Loc (2008), “Dieu tra khao sat doanh thu ho kinh doanh, tac nghiep khong don gian”, Tap chi thue Nha nudc (so 37/2008), trang 12- 13 28 Phan Hien Minh (2002), Hoan thien phucmg phap dinh gid chuyen giao chinh sach thue Viet Nam - Luan an tien si kinh te, Hoc vien tai chinh 29 PGS.TS Do Due Minh, TS Nguyen Viet Cubng (2005), Giao trinh Ly thuyet thue, NXB Tai chinh r x 30 Quoc hoi nudc Cong hoa xa hoi chu nghia Viet Nam, Luat dau tu so 59/2005/QH11 29/11/2005 31 Quoc hoi nuoc Cong hoa xa hoi chu nghia Viet Nam, Luat quan ly thue so 78/2006./QH11 29 thang 11 nam 2006 32 Quoc hoi nudc Cong hoa xa hoi chu nghia Viet Nam, Luat thue thu nhap doanh nghiep so 09/2003/QH11 17/6/2003 ' o A 33 Quoc hoi nude Cong hoa xa hoi chu nghia Viet Nam, Luat thue gia tri gia tang so 02/1997/QH09 10/5/1997 34 Ha Huy Thanh (2002), Thanh phan kinh te cd the, tieu chu va tu ban tu- nhan - Ly luan va chinh sach, Nxb Chinh tri quoc gia, Ha Noi 35 GS.TS Do Hoang Toan, PGS.TS Mai Van Buu (2005), Giao trinh Quan ly Nha nude ve kinh te, NXB Lao dong - Xa hoi, Ha Noi 36 Nguyen Ngoc Tu- Nguyen Huu Tan (2008), “Kinh nghiem tuyen truyen thue TNCN tai Nhat Ban va bai hoc cho Viet Nam”, Tap chi thue Nhd nude (sd 34/2008), trang 7-10 37 Tran Dinh Tuan (2007), “Thue true thu cua My: Kinh nghiem cho Viet Nam”, Tap chi thue Nhd nudc (so 27/2007), trang 9-11 38 TS Tran Binh Trong, TS Pham Quang Phan, TS Dao Phuong Lien, TS Le Thuc (2002), Kinh te chinh tri hoc, Nha xuat ban Thong ke 39 Tong cue thue (2007), Quyet dinh cua Tong cue thue so 729/QD- TCT 18 thang nam 2007 ve viec quy dinh chuc nang, nhiem vu, quyen han va co cau to chuc cua Chi cue thue true thuoc Cue Thue va chuc nang, nhiem vu cua cac Doi thue thuoc Chi cue Thue 40 TS Nguyen Huu Tai (Chu bien), Giao trinh ly thuyet Tai chinh - Tien te, NXB Thong ke, 2002 41 Tong cue thue, Bao cao thudng nien ( Annual Report}, NXB Tai chinh, 1999-2008 42 Tong cue thue (1998), Quyet dinh cua Tong cue thue so 1345/TCT/QD/TCCB 09/12/1998 ve viec ban hanh quy trinh quan ly thu thue ho ca the kinh doanh cong thircmg nghiep, Ha Noi 43 Tong cue thue (2004), Quyet dinh cua Tdng cue thue so 1201/TCT/QD/TCCB 26/7/2004 ve viec ban hanh quy trinh quan ly thu thue doi vdi ho kinh doanh cd the, Ha Noi 44 Tong cue thue (2002), Quyet dinh cua Tong cue thue so 1751/TCT/QD/NV6 30/12/2002 ve viec ban hanh Quy che tqm thdi ve quan ly cac khoan thue vci thu khac uy hiem cho UBND xa, phudng, thi tran to chuc thu, Ha Noi < r o r r 45 Tong cue thue (2004), Quyet dinh cua Tong cue thue so 1890/TCT/QD/DNK 23/12/2004 ve viec ban hanh So tay nghiep vu quan Iv thu thue doi vdi ho kinh doanh cd the, Ha Noi 46 Tong cue thue, Cong van so 4055 TCT/TCCB 31/12/2004 cua r r theo co' che tu khai, tic nop thue, Ha Noi 47 Ho Van Vlnh (2002), Kinh te tir nhan va quan ly nha nudc ddi vdi kinh te tu nhan nudc ta hien nay, Hoc vien chinh tri quoc gia Ho Chi Minh, Ha Noi