Các nhân tố ảnh hưởng đến hiệu quả của công tác kiểm tra, thanh tra thuế tại cục thuế thành phố hồ chí minh

- ISSN:0866 • 7802 SO 04 T~p chi A.' HINH TE· 12·2013 _ A. HY THUAT • Toa soan & tr] sl1 530 dai 19Binh Duong, Phuong Hiep Thanh, TP.Thu D~u M9t, tinh Bmh Duong Emai1: tapchiktktbd@gmail.com 3 THANG 1 KY Ml}C Ll}C Trang 1. Doan Thanh Ha: Thuc trang giam sat ngdn hang il6i vtri cac t6 chtcc tin dung tren ilia ban thanh ph6 Ha Chi Minh 3 2. Nguyin Quae Nghi: Cdc nhdn t6 anli huang ilin mire ilt} hai long cila cong il6ng ddn cu il6i vai su:phat trien khu cdng nghiep: truong h9P cac khu cong nghiep iliin hinh 0- il6ng bang song CUULong 16 3. Vii Van Thsrc: Ma rt}ng va ndng cao hieu quiz cho vay khdch. hang ca nhdn tai cac chi nhanh. agribank tren ilia ban thann ph6 H6 Chi Minh 23 4. Kh6ng Van Thiing, Trinh Bieh Toiin: Kinh nghiem ndng cao chi s6 ndng lice canli tranh ilciy manh. thu hut FDI - nghien cuu truong h9P tinh Bilc Ninh 31 5. Nguyin Tran eam Linh: Danh. gia cua khacb hang ca nhdn v~ nguon lice doanh nghiep .41 6. va Tiin Diing: Cac nhdn t6 iznh huang ilin hieu quiz cua cong tdc kiim tra, thanh tra thui tai C1,lCthui TPHCM 49 7. t.s Dinh Binh: Thlj'c trang va gidi phap nham phat triin kinh ti tu nhdn 0- Binh Duong 66 •• ~flilf.fjJ~mu,l1ir-""'(1on~4HO'.h A"~ "lH~~~ "",g"AY '·'-",,:bL~b~ 8. Nguyin Ieng Vii, Nguyin Thi Duy: Phdn tich cac phuang phdp tinh tai trong song len ile chiln song dang tuong dung 76 9. t.e Kim Anh: (/ng dung logic ma ili~u khiin n6i 114m cho tuabin gio su dung may phat dien khong ilang bt} nguon kep 84 10. LU'UTri Anh, va Duy Long, Tran Thu Tam: Xay dung mo hinh truong gio trong biio va ung dung mo hinh mo phong con bdo Fritz 96 rIJJitIYJi1i7~I1•• c~fw/l;qil 41;, 11. Truong Thi HiJn, Tran Thi True Minh: Mt}t s6 giai phap eMutranh, phong ngira il6i voi hanl: vi vi pham phdp ludt moi truang trong linn VIj'Ckinh doanh tren dia ban TP HCM I03 12. va Thu Phung: Nhom lai ich gay tdc dong xciu din n~n kinh ti va giai phap di~u chinh ll0 13. Doan Thi Hung: rsi co cdu n~n kinh ti 0- Vi¢tNam tir goc nhin Itch su va /0 gic 120 !Thoii'tlit,:J(hoa.'1i:e ~/1!Ja(j tan 14. Nguyin Quyit Thiing: An tuong ddu tien 128 15. "Hiin mau cuu ngutri - mot nghia cu cao dep " J30 16. Phan Thanh Nhan: 15 ndm mot chang duong 132 17. Bui Thanh Tam: Ht}i nghi khoa h9C sinh vien khoa Ky thudt - Cong nghe ndm 2013 134 Tfing Bien t~p PGS.TS. Nguyin Thanh * Ph6 Tfing Bien t~p ThS.NB. Tran Thanh Vii Hqi dang Bien t~p Chu tlch: TS. Vii TJ XiJn Cac iiy vten: os. TS. Nguyin Van Thanh GS.TS. Hoang Van Chdu PGs. TS. Db Linh Hi?p PGs. TS. Nguyen Qu6c TJ PGS.TS. Pham Van Duac PGS.TS. Phuong Ng(Jc Thach PGs. TS. va Van Nht PGs. TS. Phuac Minh Hiep PGs. TS. Phung Dinh MJn PGS.TS. Phan Minh Tdn TS. Nguyin Xudn. Diing IS. Nguyin Tuang Diing IS. Nguyen Th'JKhtii ThS. Le Bich PhU07lg ThS. Bui vn Tung Chdn ThS. u tu Bich Thily DS.CK1. Truong Thi Ngoc SU07lg * ThU' ky Tea soan ThS. Nguyin Thi Ngoc HU07lg ** Gi~y phep hoat d9ng bao chi in s6: 36/GP-BTTTT C~p ngay05.02.2013 s6 1uQTIgin: 3000 cu6u *** Ch~ ban va in t~i Nha in: Lien Tuong, Quan 6, Tp. HCM Cae nnan t6 , "'~? ? , " A ?? A CAC NHAN TO ANH HlJdNG DEN HIEU QUA CUA CONG , N -, , K TAC KIEM TRA, THANH TRA THUE T~I Cl}C THUE TP.HCM va tu« Dung" TOM TAT Muc ilich cua nghien CUunay la xac dinb cac nhdn t6 anh' huang ilin hieu qua cua c/ing tac kiim tra, thanh tra thui tai ClJCThui TP HCM S6 lieu cua nghien CUuduac thu thdp tir 170 cong chuc lam cong tac kdm tra, thanh tra tai ClJCThui TPHCM Cdc phuong phap thong ke mo ta, kiem dinh Cronbach s Alpha, phdn tich nhdn t6 kham pha (EFA) va phdn tich h6i qui tuyen tinh b(Jiduac su dung trong nghien cuu. Kit qua nghien CUucho thdy, cac nhdn t6 anh huang ilin hieu qua cua cong tdc kiim tra, thanh tra thui la nhdn t6 "Chdt luong cuoc kiim tra, thanh tra ", "Chink sach phap ludt thui va nguai nop thue", "Quan If va phoi h9P", "Tuyen truyen va h6 tra". Dua vao phuong trinh h6i qui cho thdy, b6n biin dua vao md hinh ilJu co tuong quan thudn voi hieu qua cua cong tac kiim tra, thanh tra thui Tdt ca cac nhtin t6 ilJu co anb huang nhu nhau ilin hieu qua cua cong tac kdm tra, thanh tra thui Tir khoa: HifU qua, kilm tra, thanh tra, CI;lCThui TP.HCM FACTORS AFFECTING THE EFFECTIVENESS OF TAX'S CHECK AND INSPECTION AT HCMC TAX'S DEPARTMENT ABSTRACT The purpose of this study is to determine thefactors that affect the efficiency of the inspection, tax inspection at the HCMC s Tax Department. The Datas from the study are collected from 170 officers engaged in the control and inspection in HCMC s TaxDepartment. The methods of descriptive statistics, Cronbach s Alpha test, factor analysis to explore (EFA) and linear regression analysis are used in multiple studies. The research results show' that the factors affecting the efficiency of the inspection, inspectors tax factor "Quality of test and inspection ", "Tax Policy and Legal taxpayer ", "Management and coordination ", "Propaganda and support. " Based on regression equations showed that four variables included in the model are correlated with the effectiveness of the inspection, tax inspections. All these factors have the same effect on the efficiency of the inspection, tax inspections. Keywords: efficiency, check, inspection, HCMC Tax's Department • Cl'C Thud thanh. ph6 H6 Chi Minh 49 Tap chi Kink t~ . Ky tku(lt 1.D~T vAN DE Co thS noi, cong tac ki~m tra, thanh tra thu~ Ia mot trong b6n chirc nang quan trong nh~t cua nganh thu~ (Ke khai k~ toan thue; Tuyen truyen h6 tro nguoi nop thue; Quan Iy no va cuong ch~ thue; Ki~m tra, thanh tra thue), Lam san d€ han ch~ d~n rmrc thap nh~t cac hanh vi tron thue, gian I~n thue d6ng thai hai hoa ducc IQ'iIch cua nha mroc voi nhan dan? Do la mot cau hoi Ian d6i voi nganh thu~ cling la trach nhiem 2. PHUONG PHAP NGHIEN CUu 2.1. Mo hinh nghien ctru: cua cong chirc thue. DiSu nay doi hoi Chinh phu, nganh thu~ phai dS ra duoc nhimg bien phap phu hQ'Pnh~t trong cong tac quan Iy thue, d~c biet la cong tac kiem tra, thanh tra thu~. Xu~t phat tir nhu cc1uthirc t~, bai nghien ciru "Cdc nhiin tii anh hutmg din hifU qua cua ciing tdc kiim tra, thanh tra thui t'.liC,!c Thui TP.HCM" Ia cc1nthi~t d€ tir do co quan thue co nlnrng tac dQng tich cue d~n tung nhan t6 nham lam tang hieu qua cua cong tac nay trong thuc ti€n. ~hinh 'ach, ph , 10i' d'~ C NgwYi flOP thuS ~ II' C CaqoanthoO ~ ffinh 1: M6 hinh nghien cU'U ban t1du[2l D\Ia tren viec nghien ciru Iy thuyet, kinh nghiem thirc t~ nhieu narn lam cong tac ki€m tra, thanh tra thu~ va k~ thira co hieu chinh mo hinh nghien ciru cong tac thanh kiem tra tai O,lC Thu~ tinh D6ng Nai cua cua thac sy H6 Hoang Truong (2012), tac gia dira ra tham v~n cac chuyen gia trong linh V\fC thue, ben canh do, tac gia su dung phirong phap thao luan nhom (phirong phap dinh tinh) voi 15 tnrong doan thanh tra. K~t qua, cac chuyen gia va nhom thao luan dSu thong nh~t vS t6ng th€ mo hinh phu hQ'Pvoi thirc t~. Tuy nhien, do nghien CUu vS Chinh sach, phap lll~t thll~ Cac chirc nang h6 tro, quan Jy Ng1l'oj nop t1lU& hieu qua cua cong tac ki~m tra, thanh tra thu~ do do khong th€ khong xem xet rieng biet ch~t hrong cua rung cuoc kiem tra, thanh tra. Cac nhan t6 vS chinh sach phap lu~t thue, y thirc cua ngiroi nop thu~ va cac chirc nang: Tuyen truyen - h6 tro, chirc nang Ke khai - K~ toan thue, chirc nang Quan ly no - Cuong ch~ no co anh lnrong d~n hieu qua cua cong tac kiem tra, thanh tra thue, nhung nhan t6 tac dQngchu y~u la ch~t hrong cua tirng cuoc kiem tra, thanh tra thue. Vi vay, mf hinh nghien ciru diroc dS xuat nhir sau: Hinh 2: M6 hinh nghien ctru t1J xucit 50 Cae nhan to 2.2. Xay dung thang do: Ham s6 danh gia hieu qua cua cong tac kiem tra, thanh tra thue tai Cue Thu~ TP.HCM duoc thi~t I~p nhir sau: Hi~u qua KT, TTr thu~ (Y) = [(Xl, X2, X3, X4) Trang do: y fa bi~n phu thuoc (bien k~t qua) va Xl, X2, X3, X4 fa bi~n d9C ldp (bien giai thich) Xl la chinh sach phap Iuat thu~: Chinh sach phap lu~t thu~ r5 rang, 6n dinh, che tai du manh thi hieu qua cua cong tac ki~m tra, thanh tra thue cao va ngiroc lai X2 la ch~t hrong cuoc kiem tra, thanh tra: Ki~m tra, thanh tra dung d6i nrong, dung trong Him, cong chirc lam cong tac ki~m tra, thanh tra co nang hrc chuyen mon t6t thi hieu qua cua cong tac kiem tra, thanh tra thu~ cao va nguoc lai X3 la cac chirc nang h6 tro, quan ly: Cac chirc nang diroc tlnrc hien d6ng bQ, hieu qua, phoi hop t6t se lam tang hieu qua cua cong tac ki~m tra, thanh tra thue va nguoc lai, X4 la y thirc cua nguoi nQP thue: Nguoi nQP thue hieu va nam bilt kip thai cac nghia vu thue cua minh, cac thu tuc thue thi hieu qua cua cong tac kiem tra, thanh tra thue cao va nguoc lai. Dira tren 4 nhan t6 neu tren, thang do hieu qua cong tac kiem tra, thanh tra thu~ tai Cue Thu~ TP.HCM diroc thi~t I~p g6m 4 phan voi 34 muc hoi hay bien quan sat. Bang cau hoi khao sat su dung thang do Likert b~c 5, cu th€ nhir sau: • Mire dQ anh huang cua chinh sach phap luat thue d~n hieu qua cua cong tac kiem tra, thanh tra thue: gom 5 cau tir 1 d~n 5 Khong anh Anh huang it Anh huong Anh hirong Anh huang dt huang trung binh manh manh 1 2 3 4 5 1. Chfnh sach thu~ khong 6n dinh 2. Chfnh sach thue khong thong nh~t 3. NQidung cac silc thu~ plnrc tap 4. Huang d~n v€ xu phat chira r5 rang 5. Huang d~n v€ xu phat clnra thong nh~t • Mire dQtac dong d~n ch~t hrong cuoc kiern tra, thanh tra: g6m 16 cau nr 6 d~n 21 Khong tac dong Tac dong it Tac dong trung Tac dQng manh Tac dQng r~t binh rnanh 1 2 3 4 5 6. L~p d€ cirong kiem tra, thanh tra 7. Nilm bilt d~c diem nganh nghe kinh doanh cua nguoi nQPthue 8. BQtieu chi danh gia rui ro linh hoat 9. B6 tri nhan Sl,T lam cong tac kiem tra, thanh tra 10. B6 tri nhan Sl,T doan kiem tra, thanh tra 11. Phan tich h6 sa tai co quan thu~ 12. Cuong ch~ thi hanh quyet dinh hanh chinh thue 51 Tap chi Kinh I~ • Ky Ihu.;ll 13. Tham quan hoat dQng SXKD cua nguoi nQP thu€ 14. Giao s6 hrong h6 sa phai kiem tra, thanh tra 15. Kinh nghiem cua cong chirc lam cong tac kiern tra, thanh tra 16. Giao s6 thu them sau kiem tra, thanh tra 17. Kha nang xu ly tranh chap trong cong viec 18. Ph6i hQ'P, k€t hQ'P trong cong viec 19. Ky nang kiem tra, thanh tra 20. Trinh dQ k€ toan cua cong chile lam cong tac kiem tra, thanh tra 21. D6i chieu tu dong tren co sa dfr lieu cua co quan thue • Mile dQ h6 tro trong nQi bQ co quan thue d6i voi cong tac kiem tra, thanh tra thue: g6m 6 cau tir 22 dSn 28. Khong h6 tro H6 tro it H6 tro binh H6 trO't6t H6 tro r~t t6t thirong 1 2 3 4 5 22. Thuong xuyen t6 chirc t~p hu~n 23. Giai dap kip thai cac virong m~e 24. Ph6 bien d~y du cac van ban giai dap vuong m~e 25. Khai thac thong tin v€ nguoi nQP thue 26. Tieh hQ'Pthong tin v€ nguoi nQP thue 27. Giam sat viec sir dung hoa don cua nguoi nop thu€ 28. Quan ly no thue • Mire dQ d6ng y voi cac phat bieu v€ nhan thirc cua nguoi nQP thue: g6m 6 diu nr 29 d€n 34. R~t khong d6ng y Khong d6ng y Trung l~p D6ngy R~t d6ng y 1 2 3 4 5 29. Hi€u ro cac nghia vu thuS 30. N~m b~t kip thai cac nghia vu thuS 31. Chap hanh t6t cac nghia vu thue 32. Hi€u ro cac thu tuc thu€ 33. Nam b~t kip thai cac thu tuc thu€ 34. Thuc hien dung cac thu tuc thue 2.3. Xu: ly dii'li~u: 52 Cae nhan t6 Bang 2.1: Thfmg ke mo ta cac thang do hieu qua cong tac kiim tra, thanh tra thui tai Cue Thui TP H6 Chi Minh N (s6 m~u) Mean Std. Minimum Maximum (TB Deviation (gia tri nho (gia tri Ian Valid Missing (d91~ch (Hgp l~) (gia tri cong) chu~n) nhat) nhat) khuyet) 1. CS thu~ khong p63n 170 0 3,20 ,751 2 4 dinh 2. CS thu~ khong thong 170 0 3,20 ,751 2 4 nh~t 3. ND cac s~c thue 170 0 3,40 ,802 2 4 phirc tap 4. Huang d~n v~ xu 170 0 3,20 ,751 2 4 phat chira ra rang 5. Huang d~n xu phat 170 0 3,20 ,751 2 4 clnra thong nh~t 6. L~p d~ cmrong 170 0 4,40 ,802 3 5 KTTT 7. N~m b~t d~c diem nganh nghe kinh doanh 170 0 4,00 ,634 3 5 cuaNNT 8. B9 tieu chi danh gia 170 0 4,20 ,751 3 5 rui ro linh hoat 9. B6 tri nhan S,! lam 170 0 3,80 ,751 3 5 cong tac KTTT 10. B6 tri nhan S,! doan 170 0 4,20 ,751 3 5 KTTT 11. Phan tich HS tai co 170 0 4,00 ,634 3 5 quan thu~ 12. Cufrng ch~ thi hanh quyet dinh hanh chinh 170 0 4,00 ,634 3 5 thu~ 13. Tham quan heat 170 0 4,00 ,897 3 5 d9ng SXKD cua NNT 14.Giao s6 hrong phai 170 0 3,80 ,751 3 5 KTTT 15. Kinh nghiern cua 170 0 4,20 ,751 3 5 cong chuc lam KTTT 16. Giao s6 thu them 170 0 4,20 ,751 3 5 sau KTTT 17. Kha nang xu ly tranh ch~p trong cong 170 0 4,40 ,802 3 5 viec 53 Tap chi Kinh ti· Ky th~t 18.Ph6ih9P,k~th9P l70 0 4,20 ,751 3 5 trong cong viec 19. KynangKTTT 170 0 4,20 ,751 3 5 20. Trinh dQk~ toan cua cong clnrc lam 170 0 4,00 ,634 3 5 KTTT 21. 86i chi~u tv dQng tren co so dfr lieu cua 170 0 4,00 ,634 3 5 co quan thue 22. Thuong xuyen t6 170 0 3,20 ,751 2 4 clnrc t~p huan 23. Giai dap kip thai 170 0 3,00 ,634 2 4 cac vuong mac 24. Ph6 bien d&ydu cac 170 0 3,20 ,751 2 4 VB giai dap vuong mac 25. Khai thac thong tin 170 0 3,00 ,634 2 4 v~NNT 26. Tich hop thong tin 170 0 2,80 ,401 2 3 v~NNT 27. Giam sat viec Slr 170 0 3,00 ,634 2 4 dung hoa don cua NNT 28. Quan ly no thue 170 0 3,20 ,751 2 4 29. Hieu ra cac nghia 170 0 3,60 ,491 3 4 V\lthu~ 30. Nam bit kip thai 170 0 3,20 ,751 2 4 cac nghia vu thu~ 31. Chfrp hanh t6t cac 170 0 3,40 ,491 3 4 nghia vu thu~ 32. HiSu ra cac thu tuc 170 0 3,20 ,751 2 4 thu~ 33. Nim bit kip thai 170 0 3,60 ,491 3 4 cac thu tuc thu~ 34. Thirc hien dung cac 170 0 3,20 ,751 2 4 thu tuc thu~ Y nghia cua timg gia tr] trung binh d6i vo; thang do khoang each: Gia tri khoang each = (Maximum - Minimum)/n = (5-1)/5= 0,8. Gia tri trune blnh Y nehia 1,00 - 1,8 K.h6ng anh huong/Khong tac dong/Khdng h6 trQ'/R~tkh6ng d6ng y 1,81 - 2,6 Anh hirong it/Tac dQng itlH6 tro it/Khong d6ng y 2,61 - 3,4 Anh hirong TB/Tac dQng TBIH6 tro binh thirong/Trung l~p 3,41 - 4,2 Anh huang manh/Tac dQng manh/Ho tro t6tID6ng y 4,21 - 5 Anh huang nit rnanh/Tac dong dt manh/Ho tro r~t t6t1R~t d6ng y 54 Cae nnan to o nhom muc hoi lien quan dSn chinh sach phap lu~t thue, kSt qua khao sat cho th~y cong chirc thuS tham gia khao sat danh gia chinh sach thuS trong thai gian qua co anh huang a mire dQ trung binh dSn hieu qua cua cong tac kiem tra, thanh tra thue (Mean ill 3,2 dSn 3,4). KSt qua khao sat cua 16 muc hoi lien quan dSn ch~t hrong cuoc kiem tra, thanh tra th€ hien su danh gia nhan t6 nay co tac dong manh va r~t manh dSn hieu qua cua cong tac ki€m tra, thanh tra thue trong thai gian vira qua (Mean ill 3,8 dSn 4,4). 6 muc hoi thuoc nhan t6 quan ly - H6 trc co kSt qua khao sat Mean ill 2,8 dSn 3,2 cho th~y thai gian qua cong tac kiem tra, thanh tra thue chira nhan duoc S\I h6 tro t6t nhat nr cac chtrc nang khac trong quan ly thuS. Nhan thirc cua nguoi nQP thue phan 100 dircc danh gia a rmrc binh thuong, chi duy nh~t a muc hoi 33 d6ng y voi viec nguoi nQP thue nam b~t kip thai cac thu tuc thuS. Thang do hieu qua cong tac kiem tra, thanh tra thue bao g6m 4 nhan t6 va diroc do hrong bang 34 bien quan sat (muc hoi). Cac thang do duoc danh gia sa bQ thong qua 2 cong cu chinh la h~ s6 tin c~y Cronbach Alpha va phuong phap phan tich nhan t6 kham pha EFA truce khi dua vao phan tich h6i quy va ki€m dinh gia thiSt. 2.4. Phan tich de}tin c~y: H~ s6 Alpha cua Cronbach la mQt phep kiem dinh thong ke vS rmrc dQ ch~t che ma cac muc hoi trong thang do urong quan voi nhau. H~ s6 Cronbach Alpha diroc su dung d€ loai cac biSn khong phu hop tnroc, cac biSn co h~ s6 nrong quan bien tang (item- total correlation) nho hon 0,30 se bi loai va tieu chuan chon thang do khi co dQ tin c~y Alpha ill 0,60 tro Ien [4]. KSt qua ki€m dinh Cronbach Alpha duoc trinh bay nhu sau: • Cac thang do thuoc nhan t6 "Chinh sach phap lu~t thuS" sau 4 l~n chay phan tich bang SPSS16 va loai cac biSn (muc hoi) khong dat, h~ s6 Alpha la 0,929 dat tieu chuan t6t [4], voi 2 bien con lai duoc trinh bay nhu sau: Bang 2.2: Dr} tin cqy nhdn t6 "Chinn sach phap ludt thui" Reliability Statistics (De) tin c~y thBng ke) Cronbach's Cronbach's Alpha Based on N of Items Alpha Standardized Items (s6 rnuc hoi) ,929 ,930 2 Item- Total Statistics (M1}choi-Tang thBng ke) Scale Mean if Scale Corrected Item Deleted Variance if Item-Total Cronbach's Alpha if Item Deleted Item Deleted (~B thang do (Phuong sai Correlation (Alpha nSu loai muc neu Ioai muc thang do neu (Tirong quan nay) hoi) loai muc hoi) bien tong) 1. CS thue khong on 3,40 ,644 ,869 a dinh 3. ND cac sac thue phuc 3,20 ,563 ,869 a tap Ngu8n: Tdc gia xu ly s6li?u bdng SPSS16 55 TC;lP chi Kinh t~ - Ky thuql • Cac thang do thuoc nhan t6 "Ch~t lUQ11g cuoc kiem tra, thanh tra" sau 9 l~n chay phan tich b5.ng SPSS 16 va loai cac bi~n (muc hoi) khong dat, h~ s6 Alpha la 0,953 dat tieu chu~n t6t [4], voi 8 bien con lai duoc trinh bay nhu sau: Bang 2.3: D{j tin cgy nhdn t6 "Chat luong cuoc him tra, thanh tra" Reliability Statistics (DQtin c~y th6ng ke) Cronbach's Cronbach's Alpha Based on N of Items Alpha Standardized Items (s6 muc hoi) ,953 ,952 8 Item- Total Statistics (M1}chol-TBng th6ng ke) Scale Mean if Scale Corrected Item Deleted Variance if Item-Total Cronbach's Alpha if (J:B thang do Item Deleted Correlation Item Deleted (Phuong sai (Alpha n~u loai muc neu loai muc thang do neu (Tuong, quan nay) h6i) loai rnuc hoi) bien tong) 8. BQ tieu chi danh gia 28,80 17,463 ,911 ,941 rui ro linh hoat 11. Phan tich HS tai co 29,00 18,911 ,802 ,948 quanthu~ . 12. Cueng ch~ thi hanh quy~t dinh hanh chinh 29,00 18,911 ,802 ,948 thue 17. Kha pang xu ly tranh chap trong cong 28,60 16,738 ,968 ,937 viec 18.Ph6ihQ'P,k~thQ'P 28,80 18,267 ,765 ,951 trong cong viec 19. Ky nang KTTT 28,80 17,463 ,911 ,941 20. Trinh dQk~ toan cua 29,00 18,911 ,802 ,948 cong clnrc lam KTTT 21. D6i chieu tu dQng tren co so dfr lieu cua co 29,00 19,716 ,643 ,957 quan thu~ . 1 ., A •• Nguon: Tac gza XI-( ly SO lieu bang SPSSJ6 • Cac thang do thuoc nhan t6 "Cac chirc nang h6 tro - quan If' sau 2 l~n chay phan tich bang SPSS 16 va loai cac bi~n (muc hoi) khong dat, h~ s6 Alpha la 0,816 dat tieu chuan t6t [4], voi 6 bien con lai duoc trinh bay nhtr sau: 56 Cae nhan t6 Bang 2.4: f)(J tin cdy nhdn t6 "Cac chuc ruing h6 tro= qudn if;" Reliability Statistics (DQtin c~y thang ke) Cronbach's Alpha Cronbach's Alpha Based on N ofItems Standardized Items (s6 muc hoi) ,816 ,819 6 . Scale Mean if Scale Variance Corrected Item- Cronbach's Item Deleted ifItem Deleted Total Correlation Alpha if Item (1:B thang do (Phuong sai (Tuongquan Deleted neu loai muc thang do neu (Alpha neu loai hoi) Ioai muc hoi) bien tong) muc nay) 22. Tlnrong xuyen t6 15,00 4,828 ,732 ,750 clnrc t~p huan 23. Giai dap kip thai cac 15,20 5,392 ,683 ,765 virong mac 24. Ph6 bien diy du cac 15,00 5,231 ,586 ,788 VB giai dap virong mac 2? Khai thac thong tin 15,20 6,196 ,382 ,828 veNNT 2(5.Tich hQ'Pthong tin 15,40 6,679 ,466 ,813 veNNT 27. Giam sat viec su 15,20 5,392 ,683 ,765 dung hoa don cua NNT Item-Total Statistics (Muc hoi- TBng thang ke) NguBn: Tac gia xu ly s6 liiu bang SPSS16 • Cac thang do thuoc nhan t6 "Nhan thirc cua nguoi nop thue" sau 4 lin chay phan tich bing SPSS16 va loai cac bi~n (muc hoi) khong dat, h~ s6 Alpha la 0,889 dat tieu chuAn t6t [4], voi 4 bien con lai diroc trinh bay nhu sau: Bang 2.5: oo tin Ct;ly nhdn t6 "Nguoi nop thui" Reliability Statistics (DQtin c~y thang ke) Cronbach's Alpha Cronbach's Alpha Based on N ofItems Standardized Items (s6 muc hoi) ,889 ,891 4 57 c:= _ [...]... Chat IUQ'ng cuoc kiem tra, thanh tra Chclt IUQ'ng cuoc kiem tra, thanh tra, Tuyen truyen va h6 tro Chat IUQ'ng cuoc kiem tra, thanh tra, Tuyen truyen va h6 tro, Quan 4 Predictors: (Constant), Chclt IUQ'ng cuoc kiem tra, thanh tra, Tuyen truyen va h6 tro, Quan Iy va phoi hop, Chinh sach phap luat thue va NNT 5 Dependent Variable (Bi~n phu thuoc): Hieu qua cua cong tac kiem tra, thanh tra thue Gia tri F... phoi hQ'P Ch~t luong cuoc kiSm tra, thanh tra Ch~t hrog cuoc kiSm tra, thanh tra, Tuyen truyen va h6 tro Ch~t hrong cuoc kiem tra, thanh tra, Tuyen truyen va h6 tro Quan 4 Predictors: (Constant), Chat IUQ'ng cUQP kiSm tra, thanh tra, Tuyen truyen va h6 tro Quan 1y va phoi hQ'P, Chinh sach phap luat time va NNT 62 Cae nhan K~t qua nhan diroc cho thcly telt ca 4 thanh tra duoc giai thich boi cac y€u... huang den hieu qua cua cong tra, thanh tra thue T~t ca cac nhan t6 dSu tac kiem tra, thanh tra thue tai Cue Thue TP co anh huang nhu nhau den hieu qua cua H6 Chi Minh duoc thiet lap nhir sau: cong tac ki~m tra, thanh tra thue Cu the: + 0,25*Ch§t Y = 0,0000000000000234 IU'Q'ng eUQe ki~m tra, thanh tra Khi cong chirc thue danh gia nhan t6 "Ch~t + IUQ'ng cuoc kiem tra, thanh tra" tang them 0,25*Tuyen truyen... Tolerance VIF 1,000 1,000 chuan) (Constant-Hang so) 1,630 ,080 Nhan tA 1: Ch~t IUQ11g cuoc kiem tra, thanh tra ,471 ,020 (Constant -H&ng so) 1,208 ,041 Nhan tA 1: Ch~t IUQ11g cuoc kiem tra, thanh tra ,380 ,010 2: Tuyen truyen va ho tro ,251 ,010 (Constant- H&ng so) 1,050 ,027 Nhan ta 1: Ch~t IUQ11g cuoc kiem tra, thanh tra ,280 ,009 Nhan tA 2: 1uyen truyen va ho tro ,229 Nhan ta ~: Quan va phoi hop 23,605... Ch~t lUQ11gcuoc kiem tra, thanh tra 1 20,293 ,250 ooo ,387 5,401E7 ,000 ,318 3,147 ,250 ,0(':) ,172 3,370E7 ,000 ,627 1,595 Nhan 3 ta ly (Constant-Hang so) 4 Nhfin ta ,877 4: Chinh sach phap lu~t thue vaNNT a Dependent Variable ,(Bi~n phu th uoc): Hieu qua cua cong tac kiem tra, thanh la thue 64 Cae Bang 2.10 cho th~y VIF < 10, khong co hien nrong da cong tuyen to tac kiem tra, thanh tra thue a t~t eel... kiem dinh tinh toan cho nhom bang thu tuc chuyen d6i Cronbach Alpha va phan tich nhan t6 da thuc (Transform) cua SPSSI6 hien a cac bircc Cac bi€n moi bao g6m: Nhiin t6 1 (Ch~t tnroc rna dung cac nhan t6 61 Tap chi Kinh t~ Ky thuq:t luong cuoc kiem tra, thanh tra) , Nhan t6 Ch~t hrong cuoc kiem tra, thanh tra: 2 (Chinh sach phap luat thue va nguoi nQP Chinh sach phap luat thue va thue), Nhan t6 3 (Quan... Sau khi thuc hien phan tich nhan t6, cac thanh phan (bien) cua cac nhan thay d6i so voi S\T t6 da co phu hop voi I diSn giai ban d~u Do nhu sau: I Nhan t6 Nhan t6 2 Nhan t6 3 Nhan t6 4 1 I Chinh sach phap luat thue va nguoi nop thue I I I Quan ly va phoi hop I ciru hieu qua cua cong tac ki€m tra, thanh tra duoc hieu ehinh lai Ch~t hrong cuoc kiern tra, thanh tra I nrong quan voi cac bien va md hinh... truyen va h6 tro Hi~u qua eong tac ki€m tra, thanh tra thu~ Hinh 3: M6 hinh nghien cuu hi?u chinh Ian D€ tinh duoc gia tri cho cac nhan t6 Ian 2.6 Phan tich hAi quy: D€ thirc hien buoc phan tich h6i quy lien bang gia tri trung binh cua cac bi~n trong quan d~n cac nhan t6 tac dong d~n hieu qua nhom (da co s~n), cluing ta tien hanh ma hoa cong tac kiem tra, thanh tra Tac gia khong bi~n moi la cac nhan... + 0,25*Chinh tra, thanh tra thue se tang them 0,25 diem sach phap lu~t thu~ va ngU'iYin{}p thue, (tuong irng voi h~ s6 nrong quan chira diroc Trang do: chu~n hoa la 0,25) va nrong tv d6i voi 3 Y la bien phu thuoc: Hieu qua cua cong nhan t6 con lai TAl LI~U THAM KHAo [1] Khanh Duy (2008), "Bai phdn tich nhdn t6 khdm pha EFA " chuang trinh giang day Kinh t€ Fullbright nien kh6a 2007-2008, trang 9 [2]... Po + PI *Ch~t IU'Q11gcu{}c kiem tra, thanh tra + P * Chinh sach phap lu~t thu~ va ngU'Oi n{}p thu~ + P *Quan Iy va phBi hQ'P + P * Tuyen truyen va h6 trg y= (stepwise selection) * Ki~m 2 SPSS 16 la h6i quy tirng bUGC djnh cac gia thi~t: KiSm dinh gia thiet v~ su phu hQ'P cua mo 3 hinh: H~ s6 R2di~u chinh (Adjusted 4 R square) duoc dung dS danh gia dQ phu hQ'P cua mf Trang do: hinh h6i quy tong thS . tac ki~m tra, thanh tra thue cao va ngiroc lai X2 la ch~t hrong cuoc kiem tra, thanh tra: Ki~m tra, thanh tra dung d6i nrong, dung trong Him, cong chirc lam cong tac ki~m tra, thanh tra co nang. luong cuoc kiSm tra, thanh tra 2. Predictors: (Constant), Ch~t hrog cuoc kiSm tra, thanh tra, Tuyen truyen va h6 tro 3. Predictors: (Constant), Ch~t hrong cuoc kiem tra, thanh tra, Tuyen truyen. IUQ'ngcuoc kiem tra, thanh tra 2. Predictors: (Constant), Chclt IUQ'ng cuoc kiem tra, thanh tra, Tuyen truyen va h6 tro 3. Predictors: (Constant), Chat IUQ'ng cuoc kiem tra, thanh tra, Tuyen