luận văn quản trị kinh doanh tình hình thực hiện về quản lý thu thuế gtgt và thuế tndn trên địa bàn huyện càng long

aw t,t4,t2 TRIJdNG DAI HQC TRi. VINH KHOA KINH TE LUAT VA NGOAI NGi BQ MON KINII Tf a) -f8 - c€ BAo cAo rHltc rAP TOr NGHr4p cinnsvien bdrsdln: NGUYiN TH! DtiM TRINII Sinh vi€n lhuc hiar: DANCTHI(IMNGAN Lfp. THoEHKTA Kto6:2008-2010 cwD: Nerlad hl Dtln tdr* LdI Md DAU Thuc hien chn tudg chinh sdch cna Dang vi Nhi nudc theo xu tho nd oia vn h6i nhAp kinh i6 nn;n phuo v,r cbo sv ndiep d6i n(' dt nudc d€ nsAy cAng sinh vai ciog cdc cudos qu6c fin cMu, dan d5. nhu ciu .hi licu cn! Ngan 36ch NhA nu6c ngiy cang rsc Di d;p |hs yiu ciu do. \;r d: dtu ra liL: chinh qach lhu6 crh Nhi nufc ta phai [en luc duqc sna d6i b6 sune nsdy m6r hoin tlien hd dA phn hqp vdi co ch6 kinn ld thi truane l€n con dftdg h6i .nA! ki.i t5 qu6c t6. BCn conn phai dafr bio cen d6i thu chi hing nrn mee tinl 6n dinh, hi9u qua ddng lhdi c6 l6c do.e tich crc d6. nan kinh t€ ci. d5t nu6c. Do v$y' liec c6n d6i thu chi hdns nim d6g li v6n da ne eiii vd h& stc lh6 klln d6i vdi lmg ciip nrong qua I utu OuAn ti lhui cd nieu lK ru nery 0l O? 2007 \a 2 Lual rhua nti. Luat lhue Giii tri sia tt'g (GTGT), Luet lhue Thu nnap doa.h dghiep (TNDN) n rli,i viL di duqc si6 d6i, b6 sung. Day In hai lod thu6 rrt co bd de gitp cho hC ih6ng chinh s6ch thu6 cna v'Cl Nam tu@e d6i 6n di.n vn diy dn. QLa l0 nar rhvc hien. rheo (t6 Ou6c hai riap ruc 'Lia ddi. b6 sung cho Ludr Urua GTGT. Luat fiua Ti€u rhu dic biet (TIDB ), Lu6l thua TNDN thi hAnl tlr ngiy 0 0 too4. |ren (o sd nndg (hdh s,tch dJ duoc Ou6c haisia d6i. b6 rue rhi nbien v! tang tam cia nan 2008 li l0 chnc tricn khai fidc hi€n, ben cqd cnng ci5 khic phlc nhnng sd xuil ludDg nic irong qu6 trinl thuc hiQn. Nhim thvc hiCn t6t cAc Luat thud da bs hiLnh, s6p phdn lhdc lhi tbing ldi nhi€n vu tbu Nsen sh.b N1In nudc nltm 2008 ired dla bin huyen . xuit phat rtt r:nn hinn chune cla cj nv6(. trone nnnne nlm ean d4 huyin Csg LoDg dd c6 nhnng budc phdt tieD to,n dien lred nai n vvc- Nhhg vdi ditr d':m (i. huy$n .) s:n xuir ndre nciiip c\iam 77.b70". tu khi c6 Nshi qu).:l rt: "fhh ttkL itv. Lie, n qudn u tht thae crcr, ?NDN ftn dio bdn h@h cdtE Lot." cwD: N&titfhi Dtinhkh s6: 09/2002/QH I 1 ngny 28/l l/2002 cna Qudc hoi kn6a XI. k' hop tht 2 va ds todn ns6n sacb Nhd nudc nlm 2003 da quy dinl: T,i nam 2003 thuc hi€n Ei6m thuC Sn duns dal n6ne nghiep (SDDNN ) lrong han di€n, Chi cuc thu€ huyen Cdne Lone trd th\rc hien dieo Th6ng u s6: I l2l2003ND-CP r. nei\y r9lrr/2003, Hudne dan thuc hien Nelii dinl s6: 129|2003/ND-C! nsay 03/l l/208 cna chinh phd va mian, sidn thuA SDDNN. Cdn ngu6r ihu 'a lhny bi phi thi b{ giao cho Xi 1gl iap qudn ly lhr) n6ng hurtn. li( nc) Chi cu, rhui hu)an Cdng Long chi cdn lai rguon thu chn y€u vd tl6.g a.i trd qud trang t.ong lhu NgAn s6ch huyQn ili ld ngudn thu $ud tu klu v{c C6ng lhuo:rg nshiep viL dich 4 ngoAi qu6c dodh. nd chi ).;u lA nguan fiu thu{ gk rri gia lane \a rhua rhu nltp dodh dChiCp. Dins lhoi, sau bd 2 nnn hac tip bad lhan duqc ctc gido vien trudng Dei hoc TiiL vinh 6. tinh hudg d;n, t .ng bi nling ki€n thlc vO ciDg qui bdu, dd k6t hqp not c6ch chit che c6 hc th6ng giia It luan !l thuc ti€n, iheo trinn $ fir kian $nc Mo, qudr. nhnn8 @nB viec (o rinn (hir rdne hop ddn c6c neiirp vu tnne phdn hanh .u tha, cing ihu da cing c6, hoid chin! kidn ftfc da h9c d nln hudng nnln chuAn bi t6t va chuyen mOn nsl,iep vu cho c6ng rec thvc 16 sau kni Do vdy, c6dg lac quin ]i lhud Cid tr! sia iine. thu6 Thu nhip dodnn .ghi€p sao cho hieu qun liL v6 cnng quin lrong, kh6ng dnng dim bdo ngudn thu me ca'n nmg ld lqi ich xa hoi. D6 b li do en xin chon dA rdi: " r?Nrl tiNrt rt(/c HIEN 14 QUdN L! THU THUE GIi TR! cIA TinG.1:HUi THU NH4P DOANE NGEIFP 1:fuEN DL4 B)N EUYEN C)NG LONG ", Qui trinh thrc hicn bin than lu6n c6 ging chiu kn6 nglien cs tii fieu thw re lhu ![ip rhdne lin kong qui Inlh hcc |tp: d;1g droi di .du \do phd rich s; liCu Ci Chi cuc lhu6 va si5 thu Ngan slch t.en dia ban huyen nhn. Nhhg do nnnng y6u t6 khdch quan rdc done, nen khi .li vdo thq c ti6n kho.e sdo vdp pbei D'tu:.n h h thsc hand wrnrttttutrueercr,TNDN"0r dio brr h",r cd4 LMc" ewD: Neea n4 DEn fdrt nnory $iCu s6i nhat dinn.,En T!Ay, c6 d6 chuyetr dd r6t nghi€p i:t nong duqc s{ d6ng e6p chan tun cnd qui cna m dd dusc ket qua t6t tt[ti:-n mnh hv. tqnfi $an ry tu kat e7Ef, INDN ht" dl. bdt w|crrc LdE" ewD. NpEn 8 DEn rirh LOr c,iM ox Ld m6l sinh vien cbnan bi t6t nghiop d tluads ncn d6i v6i cong viec en cn. nbiau bd ng6 vd thiau s6t. Nh@g dugc sV gi6p rid giea nhAL ruimg clDg 6 qum ndi en thw lap nd em dt hodn thad bii b{o cdo l6t nehiep, Trcng thdi gim thvc qp bi cd qum nhi' su chi d5n 6n tinh cna chn Nsny6n vnn TrAn (DOi iddg cn. d6i "qu& li nq vd cudng che nq thue), cins cdc chn tMg dOi mA en da d6p dru duqc 6t nhiau ki6n tht vi kinh nshiem Dn riec tai co quan. En hy leng r;ne sau khi ra iNidg ninh s€ c6 cq hoi ad vd co quan Un viec crjne VA nol ngrdi en khdns lha qu€n dd h c6 Nguy6n Tbi Di6m Trhh cta khod KinI Td & Ngod Ngt, .6 dn tA. rin! hu'ilg din cdc budc cll iha da €m @ ih6 boln tblnh tiit bii b6o cdo t6t nghiep cna minr. Nau bAi bdo cdo t5t nghiep cia €n duqc diam t& d6 cnig nni, vdo sv gifp dd cta c6. C6 Tdnh vd c.6c thiy.6 khic cta hudng Eai Hac TrA Viih da cho em nhfne kian thfc co bd4 chi dan cbo em nhrng kinh ngien cna cuoc s6ng da eo c6 thA phuc vu tist cho cnng viec cta ni.n sau nny, Em mong iihg sau ndy nhiL trodng se cdn dio tao thanh c6ng nhtug nllan tii ginp ich cho rlft nudc. N bi: anah Lkhthv. hcthqdnrjfinfitdcfcf.INDN t tu dia 6 hn$ncnns rons, cwD: Ntqta t DEn rdrr NHAN xl6T COA CO QUAN TEqC TAP .,llrn .rr.dn ilfu,1 fiii Kin0 I]taiur ,rmr11 rtrri' r.ihr mh 1ii 10'i 0hi *r( itu!.i.|. .l.ulr1 o/r:u i.1r:.'1i . " 2' ( d^1i" ifu, rr;,; .;n ;d ;'s. 01;. ln; .y.51 4!A, , \4., LtrL " A 0,r 4.An 1)r, 1tu t.f)! t 1fi "1 ,.0,firn reut rvr.hiib gf.ri l.tLil /i ., xt,aatl tatl. :t*ui nqf et ,nr] 11n-1 r?,n.r 10 r.a ilh 1, r.h .4W; g rflr, t ,-1,-[, A.i|. nr.ul aii . . t1vr lia .bin. Ag rrfi u r4n'y ft xft riLi ,3ra .&rt ad iL 5 thdhc gh ndh 2010 t!{; iJ\",""1; A']ffir T,€ TI,! D. d: .rkh hhh tht. ha vr utu Li thu !h/. erar, ?NDN ftn ai' btu h"rr cda| Ld!" c4 D: Nc"!a ht Dtzh fdh, . MVC LUC Chmng I Ci6i thieu so luar va Chi Crrc Thu6 Huyen Clng Long , 1 l.l. Dic di6n Kinh t6- Chinh t4 -Xa noi cno hnyen Cnng LoDg l 1.2. T6 chftbO m6y cna Chi ClcThu6 luyen Cnns Long , , , ,., , , 6 1.2.1.5dd6t6chtic 6 t .2.2. Co cifu tij cht:c kh9h ru 1,2.2,1. Be Fnh dao.,., , , 1.2 2 2. Dor hanh chinh-nn;n sv-14rvu qu.in trrd chr. 8 L2.2.1- Doi nghiep vu - d! io{n 1 l0 1.2.2.4. EOituy6n truyar - hd trq nsudinop thu6 r l0 1.2.2.5. Doi ke kl)ai - ke to6n tb$ vd tin h9c 1 I I L2.2.6. DOi thanh tR, kian ha t 2 1.2.2.7. DOiquan li nq vd cudng ch6 nq1hu6 13 Chuong 2 Cs sn li luAn chungv6 tnh hinn qunn |ithu6 ,., , , 15 2.1. Thu6 vA vai trd crta thtr5&ong nan kinh t6 tbi tru}ng 15 2.1.t Li.hsnndavaliahd!yulna.hquanctakui /J 2.1.2. Khdi nien fi ddc dian cta mua l6 2.1.2. L Khdi nien 16 2.1.2.2. Dic didn I7 2.1.2.3. vai lra' cna ftu6 tong ndn kinh !6 nudc ta l9 2.1.3. ThuC Ia kho'ta thu chn y1u cna Nsan Stich Nlla Nt'tc 19 2.1.1. lhu? la.ongcu qran ly\a dteu tietrt ht) nen klhh t4 20 2. t .5. ThuZ stp phan dan bda w binh aAnE bohs &inh s.ich d6re i'n ddng edp cho Nha N@c sind cdc thmh phAn kinh i ra thr.c hie" o6nc bdne ra hAi 23 Dt tii: "nrh hirh thF hiat fi qutu tj trn th,t8 crer, ?NDN th dir bar hn4r crrt LM{ 24 Gt uD: Nc4tn thl DtJd rdnh Di toi: 'n rhth th@ ,iin i 4'dn ti tn tBi arer, TNDN ban dit bd. hqa. cd"t Lors" avED: Nantin rri Dii1 tkL sng:44 mi tu!4L Dt ttt: nnh nnh h4 hia" fd 4dt a du drz c|cr, ?NDN htn 4' bnn hqc, cdry Ldns" cvIID: Nwlrd Dfin tdr, sn: Dtutt ^l ttn N,,r Ki HrEu c,(c c!.lr ri/ \TEr rAr GTGT: Gi6 Ti Gia Targ 'INDN: Thu NhAp Doalh Neliep UBND: Ui Ba Nhan Dan cTN NQD: c6ng Tbms Nshiep - Ngoei Qu6c Doad QSDE: Quy€n S'l Dlng Eel Dttu: "n'h huhthvc wna$nry' u,Grc\tutDNt t4dban,attucate Loat' [...]... It vaciingrncriichinhtheophuongchenlnnglhu.giimchi.thongnhatquin thuchi rhu lhuaNOrs nel,iep bing hieovil va rii chirh ", Nhn nudcdi banhdnhchinhstich ighidp,(bro gdd thuddoanh viL thu thua doanh mOr sic fiu6lhu bingtian,rhdlhu6 s6 xuitnhip khiu,lh!6 bu6n chLry;n hin-qhda,tbud rhld thuclii ), thui:quiinhing r1,u6 rrtrdc b.vilen sh siin thu6 Di ot; "n|h hittt tie hitu vi qh' Ij nu nu! ercr, rirDN tut... cncahi tieu kinh t6 cdcsit tieu ten qud, chntri viec tini lApdv totn thu thu6.$eo d6i !n lapbnocAo hinhlhuchi€nd{tlo6nthuthuahang qui d0 thAng, , nan lheochC qui dinh - Leps6ddh b?c6crd chfc cdnlon nopihu6.l6nghqpddh sdch t6 cbic, c6c d& xin ci nhan c5pmds 6thu tn cic doi thudchuyan d6hinh c6pc6th6n quye!gidi f! quy6t, nhin gi6ychlmerrranding kt d! s6$u6 vdchuyan cho.!c doi 1hu6 - Ka to6ntheoddi s 6thu rO!,... vn nhanh cq sa vi ndnkinhld c6 sqrt,s rrddng ditll,iauquiikinhld cao.ding rti,irdi i lhfc tiel da Thuekal hqpeinaphudng liii kitm ctu nroingui'idin trrng cnsin xuil vnlieu dnng r l u 1 , r u r L l u \ rq L JJ r lJ r J ih r n l ' r ' t l o I ' n r c o \ o i \ i c h l \ i c h L r rc h " rd J b ctu raohstrquln rn'ncna chUlhakinht6dfi d;1luqDg!e hi€uquekinhdoanhTr€n co sd dd.thuddii g6pphin rich... cb6ng rhit rhurhu6, chijnssim En thuo.g mqi klai manhu thua.ki6n r.a c6ccd sd senxuir ki.h doaihvi ph4d ph6pluarva thua,ka cd kiamtuarrongnoi bOngAnh thu6 .ciri quya va t i la,iqtc dm kli6u nai,16c6ova thu6 ci c6ngdendnngft@ thdn quyan cnaLuit ihu6quydinhva sdny qurancnacuc thu6 Tinh,quAn vn sn4rg kinhphl li dd !i dLins quydinhcnaLuatNge' s6ch c6ok6tqudthu dong eitu quy th€o bAo thdi ; oi$i,.nnh hi bmrifrui... lic d|jngvdi thucti:, lren cd sdllAo sAtki€n rrarinh hitrhsAn xuAt kinl doanh n€n qui diabin huyen, hios rhnng, hiLns c6so,t6nek6l kip lhi'i bio c{o UBNDHuyen vd phdp deoid chfc thvcbicn.Thudng CucthuaTinh,dec6 biQn chi xuyen chfc ki6m ld m v i c o n g t n c c h u y i n n o n qr rn h q u dy r h ; n h u r i c h t c i i c 6 n b i @ n g c h d r li ln f ngdnh gini vnftanh lich thu6 Doi thu6 c6nlien !!... st I{n6 nnau liin pbi ldithua phi viLl€ phi cnngln klonn cd binsin!thla !i cncknoan vi Ie phi.Khirc c6 lhu cirn Nbi nudcnnung tinhcbilld6igia' Thui diiu su anh hrcng ci,a.ic ydu16ki,rhr;, chi.h tri vi xd hoi tronenhihg rhi,iki.hird! fid lri viOcdanh lnu6cia chinhpln kh6ng lhoirly y6u16kinhta,chinh vAxa cna kinh1 6 h6i bdiri ngudn nhap thudchi li k6tqui c,l q,!i t.inbhoatdong thu knrhrd hoic hoatd6ng... cn' Chi C{c Thu6 huyfn cnng Lutrs: 1.2.1.3o.16t6chtt : Cbi cvclhu6HuyedCdng Lo.g c6 t4! sddnttai kh6mIIt th! iijr Cdne Long, cOng chuyen tac ndn t vc thuocCqcthu6Tinh TiA'vi.l, ddngthdi chiu su chi rtao Iwc 1i6p Huyh ny Uy Be NhenDanhuyfu,Chi c\rcthu6ln dd !i16 chnc,quen cna phl ly thuthue, vAl9 phi t endiabin quan hiih chi.l cta huyen It dnng theoquydi.n cn phdp vn cncvnnbAntnnc c6 [en quand€nc6.g tic... chia orc sic - Thu6 thu nhep: Bao gin cic sic thu6 c6 cd sd dlnh ihu6 ld rl,tr nhepkien s d r ^ l h u n h i , n i n d u o r r r o r e rn g u o a l o , l o n tJ u o ro " r g r i f i l t r m g l i { " l , d n e : r l r r n r p l | h o i d i ' 8 s " n x L i r l ' n h J o r h d r i d ' r E l o i n n u + n i ' n c c op l : i n Do d6.thudrln,nhepcnngc6 rhu6lhu nhapc6ns iiu dang: Thudthu nap cd nhen,... o i i r h , ; l u t r t o ' r i n " 'Ihu6tieuding: La loai tlft c6 co st dti.h thualAphin thu drnPcna16chftc, rai rarieudnngrong hiOD Trongrl c i6 loeitbu6fiCudiDs rlddc canhin duqcmane tha bien dudi nhiau dnDsnhd thu; doanhllu, rh'6 deu lhq dac biQt ,thu6 gi6 tri gia - nru6 liii sdo:ld cec loai tbu6c6 cd sd di,n, thudLi giii tri lii san.Tdi sdnc6 nhidu hinhthtc biduhien: a i - J nl r ic h i n... sin cij dlnl sdm ihd cm, dil dai, D,riynr6c.nhdnay, xc c6 + Teisnnvd hinhnhu nhen lieu hidg h6a, biquyatki thuet Thu6 c lod fiu6 tdi siLnli cic sic rl[6 nhu thud nhiLd;t thu6 st dlne dAl n6ns nshiqp nhln ddlt d6i Viecphar loainhiiu;c lnu6vi nhian tdongddnhthu€kh6cnhau ntdc, NhiL bio clo he fi6ng thuabaoquit cacbgu6rtlu ded6ngvienchongans6ch pl:ir hur ri d ,1s!1.' Ing -! rhu \i l"'.'r,r I'J,,o l: I tuDurl';m . tri sia tt'g (GTGT) , Luet lhue Thu nnap doa.h dghiep (TNDN) n rli,i viL di duqc si6 d6i, b6 sung. Day In hai lod thu6 rrt co bd de gitp cho hC ih6ng chinh s6ch thu6 cna v'Cl Nam. Cuc THUf HUYEN CANG LONG r.r. D{c diam Kinh 16-Chinh tri-X! hoi cna huyen Cnbg Lory: Cang Long Ia huyen cna ng6 cna lini l rd Vinn phia B;c d phia T6y Ci6p hut+n Vnng I iEm Tinh Vinn long. . dA rdi: " r?Nrl tiNrt rt(/c HIEN 14 QUdN L! THU THUE GIi TR! cIA TinG.1:HUi THU NH4P DOANE NGEIFP 1:fuEN DL4 B)N EUYEN C)NG LONG ", Qui trinh thrc hicn bin than lu6n c6 ging