Nghiên cứu các yếu tố tác động đền hành vi tuân thủ thuê của các doanh nghiệp vừa và nhỏ trên địa bàn tỉnh vĩnh long

m BO GIAO DUC VA d AO TAO T R U IN G DAI HOC MO THANH PHO HO C ffl MINH NGUYEN DAO KHANH VY NGHIEN CUU CAC YEU TO TAC DONG DEN HANH VI TUAN THU THUE CUA c A c DOANH NGHIEP VUA VA NHO TREN DIA BAN TiNH VINH LONG Chuyen nganh: Kinh te hoc M a so chuyen nganh: 60 03 01 01 l u a n v a n t h a c s y k in h t e h o c N gn oi hnong dan khoa hoc: PGS TS N G U Y EN THUA n Tp HO Chi Minh, Nam 2015 TOM TAT Be tai “Nghien cdu cac yeu to tac dong den hanh vi tuan thu thue cua cac doanh nghiep vua va nho tren dia ban tinh Vinh Long” thoi diem hien la can thiet Dua tren du lieu sa cap thong qua cac ket qua khao sat cua cac DNVVN dang hoat dong kinh doanh tren dia ban tinh Vinh Long tu nam 2009 2014 Nghien cuu su dung phuong phap thong ke mo ta, kham pha nhan to EFA, mo hinh hoi quy tuyen tinh da bien, de xac dinh cac yeu to chmh anh huong den viec tuan thu thue cua cac DNVVN Cac nhom nhan to de xuat mo hinh nghien cuu gom: nhom su phuc tap cua he thong thue, nhom tuyen truyen va ho tro thue, nhom tra va kiem tra thue, nhom muc phat va cac bien phap cuong che thue, nhom cac yeu to tu nguoi nop thue, nhom yeu to tam ly xa hoi, loai hinh doanh nghiep, nganh nghe kinh doanh Phuong phap phan tich nhan to EFA va hoi quy de xac dinh duoc bon nhom nhan to tac dong co y nghia thong ke va anh huong tich cuc den su tuan thu thue cua cac doanh nghiep vua va nho tai tinh Vinh Long Ket qua cua cac nhan to anh huong den su tuan thu thue dung nhu ky vong cua tac gia va phu hop voi co so ly thuyet tham khao chuong Trong pham vi nghien cuu cua de tai nay, cac nhom nhan to su phuc tap cua he thong thue, tuyen truyen va ho tro thue va muc phat va cac bien phap cuong che thue, nhan thuc cua chu doanh nghiep Bay la nhung yeu to co anh huong tich cuc den su tuan thu thue cua cac doanh nghiep vua va nho tai tinh Vinh Long Nhung nhan to khac nhu: tra va kiem tra thue, cac yeu to tu nguoi nop thue, loai hinh doanh nghiep, nganh nghe kinh doanh cua doanh nghiep chua tim thay moi lien he voi su tuan thu thue Ket qua nghien cuu cung de mot so huong nghien cuu tiep theo cong tac quan ly thue i D A N H M U C H tN H Trang Hinh 2.1: Cac yeu to anh huong den tuan thuva that thoat nguon thu 11 Hinh 2.2: Cac yeu to tac dong den hanh vi tuan thu thue 12 Hinh 2.3: Quang thai tuan thu thue cua nguoi nop thue .14 Hinh 3.1: Co cau loai hinh doanh nghiep tai tinh Vinh Long .44 Hinh 4.1: Quy trinh nghien cuu 58 Hinh 5.1: Quy mo doanh nghiep 71 Hinh 5.2: Nganh nghe kinh doanh 72 Hinh 5.3: Loai hinh doanh nghiep 72 Hinh 5.4: Nop to khai thue 73 Hinh 5.6: Ke khai thue 74 Hinh 5.7: Nop thue 74 ii DANH MUC BANG, BIEU • S Trang Bang 2.1: Tom tat cac nhan to anh huong den hanh vi tuan thu thue 36 Bang 3.1: Tong hop tinh hinh no giai doan 2012 - 2014 51 Bang 3.2: So tien thue da truy thu cua cong tac tra, kiem tra thue qua cac nam 2011 - 2014 53 Bang 5.1: Thong ke cac bien doc la p 75 Bang 5.2: Thong ke bien phu thuoc 78 Bang 5.3: Ket qua phan tich tin cay Cronbach’s Alpha 78 Bang 5.4: Ket qua phan tich nhan to kham pha EFA lan 82 Bang 5.5: Ma tran tuong quan giua cac bien mo hinh 85 Bang 5.6: Banh gia phu hop cua mo hinh 88 Bang 5.7: Kiem dinh phu hop cua mo hinh 89 Bang 5.8: Ket qua hoi quy boi voi cac hoi quy rieng phan mo hinh 90 iii DANH MUC CHC VIET TAT CQT : Co quan thue CBCB : Can bo cong chuc DN : Doanh nghiep DNVVN : Doanh nghiep vua va nho EFA : Exploratory Factor Analysis (phan tich nhan to kham pha) GTGT : Gia tri gia tang NNT : Nguoi nop thue NSNN : Ngan sach Nha nuoc TNDN : Thu nhap doanh nghiep TTHT : Tuyen truyen ho tro TNHH : Trach nhiem huu han SXKD : San xuat kinh doanh iv MUC LUC • • Trang TOM T A T i DANH MUC H iN H ii DANH MUC BANG, B IE U iii DANH MUC C H L VIET TAT iv MUC L U C v 1.1 Ly chon de tai 1.2 Cau hoi nghien cuu .2 1.3 Muc tieu nghien cuu 1.4 Boi tuong khao sat 1.5 Pham vi thu thap du lie u 1.6 Biem moi cua de ta i 1.7 Phuong phap nghien cuu 1.8 Y nghia thuc tien cua de tai 1.9 Ket cau de tai 2.1 Cac khai niem 2.2 Khai niem hanh vi phap luat 2.3 Khai niem tuan thu phap luat 2.4 Nhung van de co ban ve thue va chmh sach thue 2.5 Cac ly thuyet co lien quan 10 2.6 Cac yeu to tac dong den hanh vi tuan thu thue 18 2.7 Cac nghien cuu truoc 31 2.8 Mo hinh nghien cuu va gia thiet nghien cuu 39 v CHUONG 44 3.1 Khai quat tinh hinh phat trien doanh nghiep tren dia ban 44 3.2 Khai quat ve Cuc thue tinh Vinh Long 46 3.3 Tinh hinh thuc hien du toan thu ngan sach giai doan 2010-2014 49 3.4 Thuc trang quan ly thu thue doi voi doanh nghiep tai Cuc thue tinh Vinh Long 49 CHUONG4 57 4.1 Quy trinh nghien cuu 57 4.2 Nghien cuu dinh tinh 58 4.3 Phat trien thang d o 60 4.4 Nghien cuu dinh luon g 61 CHUONG5 71 5.1 Mo ta mau 71 5.2 Phan tich thong ke cac bien 75 5.3 Banh gia tin cay cua thang (Cronbach’s Alpha) 78 5.4 Phan tich nhan to 80 5.5 Ket qua phan tich tuong quan 85 5.6 Ket qua hoi quy b o i 86 5.7 Ket qua va thao luan 92 CHUONG6 97 6.1 Ket luan 97 6.2 Cac de xuat kien nghi 98 6.3 Han che cua de tai va huong nghien cuu tiep theo 103 t Ai l i e u t h a m k h A o 105 PHU LUC 111 PHU LUC 113 vi PHU LUC 117 PHU LUC 122 vii CHUONG TONG QUAN Chuang se neu ly chon de tai nghien cuu: “Nghien cuu cac yeu to tac dong den hanh vi tuan thu thue cua doanh nghiep vua va nho tren dia ban tinh Vinh L ong”, muc tieu nghien cuu, phuang phap nghien cuu, pham vi doi tuang nghien cuu, y nghia va ket cau cua de tai 1.1 Ly chon de tai Quan ly thue la nghe thuat nham dat dugc mot su can bang giua dich vu cho NNT thuc thi cac quy dinh cua luat thue de thuc day tuan thu tu nguyen Tuy nhien, mot so ton tai, han che nhu: Su bat binh dang cua he thong thue; su phuc tap cua phap luat ve thue; su thieu cong bang cua he thong hinh phat; tmh chuyen nghiep cua doi ngu nhan vien quan ly thue chua cao da gay tro ngai cho su tuan thu nghia vu cua NNT Thuc tien cho thay cac doanh nghiep noi chung la doi tuong thuc hien tuong doi tot nghia vu voi ngan sach Nha nuoc nhu thuc hien tot che hach toan ke toan, dang ky thue, ke khai thue, chap hanh kha tot phap luat ve thue Vi vay, ho deu tmh toan nop thue boi no lien quan den loi mh cua doanh nghiep Neu khong phai nop thue hoac nop thue ft thi ty le de lai duoc dung vao mo rong san xuat kinh doanh, loi nhuan de lai nhieu hon Cho nen, van mot so doanh nghiep tim cach nop thue cang ft cang tot Do do, nhung vi pham ve thue van cu tiep dien duoi cac hinh thuc nhu: tim ke ho, lach luat de tranh thue, tang chi ph^ de giam thu nhap chiu thue, tham ch^ co mot so doanh nghiep tron thue nhu hach toan sai chi php doanh thu cac nguyen nhan doi hoi co quan thue can phai tang cuong hon nua cong tac quan ly Vi vay, nganh Thue Viet Nam noi chung ma cu the la Cuc thue tinh Vinh Long phai co nhung cai cach manh me hon nua de huong toi mot mo hinh quan ly hien dai Mot he thong quan ly thue hien dai phai dam bao duoc nguyen tac quan ly thue co ban la khuyen kh^ch su tuan thu tu nguyen cua nguoi nop thue day cung la muc tieu cao nhat cua bat ky nganh thue nao tren the gioi Nhu vay, nhung nguyen nhan nao dan den thuc trang neu tren Co phai he thong thue qua phuc tap hay co che quan ly thue chua chat che nen qua doanh nghiep da loi dung nhung ke ho de khong thuc hien tot nghia vu thue tu dan den hanh vi khong tuan thu thue? Hay nhung nguyen nhan khach quan cua doanh nghiep ma dan den viec khong tuan thu thue? Xuat phat tu yeu cau thuc tien ay, de tai “Nghien cuu cac yeu to tac dong den h an h vi tuan thu thue cua doanh nghiep vua va nho tren dia ban tinh Vinh L ong” duoc chon de thuc hien voi mong muon gop phan vao cong cuoc cai cach hanh cMnh thue cua ca nuoc noi chung va nganh thue Vinh Long noi rieng Qua giup cho nganh thue va doanh nghiep thao go duoc nhung kho khan vuong mac ho at dong quan ly thu thue 1.2 Cau hoi nghien cuu Be tai “Nghien cuu cac yeu to tac dong den hanh vi tuan thu thue cua doanh nghiep vua va nhO tren dia ban tinh Vinh L ong” se duoc thuc hien de tra loi cac cau hoi nghien cuu sau day: - Cac yeu to nao anh huong den hanh vi tuan thu thue cua cac doanh nghiep? - Cac chmh sach nao bao dam duoc hanh vi tuan thu thue cua cac doanh nghiep? 1.3 Muc tieu nghien cuu + Tim cac yeu to anh huong den hanh vi tuan thu thue doanh nghiep vua va nho + Muc tac dong cua cac yeu to den hanh vi tuan thu thue cua cac doanh nghiep + Be xuat, goi y nhung chmh sach nham tang cuong su tuan thu thue cua doanh nghiep 1.4 Doi tuong khao sat Boi tuong khao sat cua de tai la cac Doanh nghiep nho va vua dang hoat dong tren dia ban tinh Vinh Long Cuc thue quan ly giai doan tu nam Cronbach’s Alpha da xac dinh duoc 23 bien quan sat duoc dua vao de kiem dinh khung nghien cuu Phan tich nhan to kham pha EFA voi 20 bien quan sat, co 06 yeu to duoc trich tai Eigen la 1,448 va phuong sai trich 65,509% va cac bien quan sat co he so tai nhan to lon hon 0,3 nen dat yeu cau, dai dien duoc cho cac khai niem nghien cuu can phai Ket qua chay hoi quy voi cac bien doc lap, qua kiem dinh F bang ANOVA cho thay chi co 05 nhom nhan to tac dong den hanh vi tuan thu thue Bong thoi, ket qua cung cho thay mo hinh ly thuyet de la phu hop voi tinh hinh thuc tien Chuong tiep theo se trinh bay mot so de xuat giai phap nang cao cong tac quan ly thue cho cac DNVVN tren dia ban nham tao thuan loi cho hoat dong san xuat kinh doanh cua DN, thu hut DN dau tu vao dia phuong, gop phan giai quyet viec lam cho nguon lao dong tai dia phuong, tieu thu nguon nguyen lieu tai cho, tang thu Ngan sach dia phuong 96 CHtfONG KET LUAN VA GOI Y CfflNH SACH • • r > r Noi dung chuong bao gom tom tat lai ket qua nghien cuu chinh va cac dong gop cua de tai ve mat ly thuyet cung nhu ung dung vao thuc tien cong tac quan ly thue o dia phuong, cu the gom ba phan la ket luan, y kien de xuat va han che cua de tai 6.1 Ket luan Van de nghien cuu chmh cua de tai la danh gia cac nhan to tac dong den hanh vi tuan thu thue cua DNVVN tren dia ban tinh Vinh Long Be danh gia hanh vi tuan thu, nghien cuu phuong phap nghien cuu dinh tinh va nghien cuu dinh luong duoc su dung phoi hop voi Nghien cuu dinh tinh duoc thuc hien dua vao viec trao doi voi cac chuyen gia la lanh dao Cuc thue va lanh dao cac phong Thah tra thue, Kiem tra thue, Tuyen truyen ho tro va Quan ly va cuong che no thue, qua 20 bien quan sat duoc thiet lap de nhan biet su tuan thu thue Nghien cuu dinh luong voi hinh thuc phong van truc tiep va gui bang cau hoi khao sat doi tuong la cac DNVVN co thoi gian hoat dong tu nam 2009 den tren cac huyen, thi, Vinh Long Ket qua la 300 bang cau hoi nghien cuu co cau tra loi hop le, thoa so luong yeu cau de tien hanh phan tich nhan to va kiem dinh khung nghien cuu Su dung he so Cronbach’s Alpha dung de kiem dinh thong ke ve muc chat che xem cac bien quan sat thang tuong quan voi voi hay khong, cac thang duoc the hien bang 20 bien quan sat deu co he so tin cay Cronbach’s Alpha dat yeu cau (tu 0,6624 den 0,766) Tuy nhien, sau dung phep xoay ma tran thi 02 bien “Trinh hoc van cua chu doanh nghiep” va “Tu giac thuc hien cac thu tuc thue” - Ky hieu TNNT5_4 va TNNT5_5 bi tach 01 nhom nhan to, duoc dat ten moi la Yeu to tam ly - xa hoi Nhu vay, ket qua phan tich EFA tren 20 bien quan sat, diem dung rut trich nhan to thu nam voi Eigenvalue= 1,448 dat yeu cau, phuong sai trich 65,509% va co 20 bien quan sat co he so tai nhan to lon hon 0,3 nen dat yeu cau, dai dien duoc cho cac khai niem nghien cuu can phai 97 Kiem dinh F bang ANOVA duoc dung de kiem dinh y nghia cua mo hinh hoi quy Ket qua cho thay ngoai tru 02 bien co muc y nghia quan sat sig.>0,05 chenh lech khong co y nghia thong ke, 04 bien lai duoc giai thfch dat yeu cau theo danh gia cua DN gom: “Su phuc tap cua he thong thue”, “Tuyen truyen va ho tro thue”, “Muc phat va bien phap cuong che thue” va “Nhan thuc cua chu doanh nghiep” 6.2 Cac de xuat kien nghi Tren co sd ly luan, phan tich, danh gia thuc trang cong tac quan ly thue doi voi cac DN tai Cuc thue, luan van de xuat mot so bien phap cu the mang tmh dia phuong can cu theo quy trinh quan ly thue va kien nghi mot so giai phap mang tinh vi mo nhu bo sung, sua doi, hoan thien quy trinh quan ly thue cho phu hop thuc te, dieu chinh muc thue suat thue GTGT cho phu hop thong le quoc te Hoan thien cong tac quan ly thue luon la mot van de thoi su cua nganh thue ca nuoc noi chung, nganh thue tinh Vinh Long noi rieng dieu kien cai cach, hien dai hoa nganh thue hien Dac biet viec sua doi Luat Quan ly thue doi hoi co quan thue cac cap phai co giai phap thuc hien tot nhat, Day la mot mot noi dung sua doi co tmh sau rong ca ve nghiep vu hanh thu cung nhu ve co cau va bo tri can bo Do yeu cau cua cong tac quan ly thue phai dam bao phu hop voi su thay doi la mot dieu tat yeu Mat khac, quan ly thue doi voi cac DN luon bao ham su bien dong bdi vi day la mot linh vuc kinh te nang dong nhat, thuong xuyen thay doi de phu hop tinh hinh bien dong cua nen kinh te - xa hoi, do viec quan ly thue doi hoi cung phai linh hoat de bat nhip cac bien dong Tu cac nguyen nhan va ton tai, luan van de xuat cac giai phap chu yeu la: Can day manh cong tac tuyen truyen, huong dan NNT qua trinh thuc hien nghia vu nop thue thong qua cac kenh thong tin da dang, tang cuong cong tac dich vu ho tro cho NNT, xay dung mot chmh sach Thue don gian, phu hop, cong khai de NNT deu de dang thuc hien nghia vu cua minh Ben canh do, co quan thue cung can phai tang cuong cong tac dao tao, boi duong can bo, ap dung cong nghe quan ly thue hien dai thong qua cac chuong trinh tin hoc hoa, tu dong hoa la nhung bien phap mang tmh cap bach Co quan thue can nghien 98 cuu ban hanh, dieu chinh cac quy dinh ve quan ly thue chua phu hop de ap dung co hieu qua hon thuc te la nhung bien phap mang tmh lau dai Noi dung cong tac quan ly thue doi voi cac DN la mot van de tuong doi rong, phuc tap He thong che do, chmh sach ve quan ly thue thuong xuyen thay doi nen qua trinh thuc hien de tai khong the tranh khoi nhung thieu sot, han che Tac gia rat mong nhan duoc su gop y, chi bao cua thay co giao, cac ban dong nghiep de co the hoan tot hon cong tac chuyen mon cua minh > r 6.2.1 Don gian cac chmh sach ve thue * Doi voi Nha na&c + Hoan thien khung kho phap luat kinh te: Kien nghi Quoc hoi sua doi luat co lien quan giao quyen dieu tra khoi to cac vu vi pham ve thue cho co quan thue (O nhieu nuoc nhu Nhat Ban, Nga, An Bo, Srilanca, Hongkong , co quan thue duoc giao quyen dieu tra, khoi to cac vu vi pham ve thue) Luc luong can bo thue kha lon, phan bo khap o cac dia ban ca nuoc; tra thue co tmh chuyen mon cao, nam vung cac chmh sach thue, cac thu tuc hanh chmh thue, co trinh ke toan va phan tich tai chmh doanh nghiep Vi vay viec giao quyen dieu tra khoi to cho co thue se vua tao thuan loi cho co quan thue viec thuc thi phap luat thue, vua tao dieu kien de cac vu dieu tra khoi to ve thue duoc thuc hien nhanh chong, thuan loi Boi moi va hoan thien quy trinh xay dung luat, ban hanh va thuc thi phap luat, chu viec tuyen truyen, bien, giao duc phap luat noi chung va phap luat thue noi rieng va to chuc thi hanh luat mot cach nghiem minh Hoan thien he thong chmh sach phap luat ve thue dam bao don gian, de hieu, minh bach, cong bang va phu hop voi thong le quoc te Xay dung mot so luat moi va sua doi mot so luat cho phu hop nhu: Luat doanh nghiep; Luat Bau tu; Luat Canh tranh va Kiem soat doc quyen kinh doanh, ban hanh luat moi nhu: Luat xu phat vi pham hanh chmh ve thue, Luat thue tai nguyen, Giao chuc nang cap giay phep dang ky kinh doanh cho co quan thue cap dong thoi voi viec cap dang ky thue, ma so thue, de giam bot cac thu tuc hanh chmh 99 khong can thiet cho cac DN Dong thoi tao dieu kien thuan loi cho co quan thue trong cong tac quan ly thue ❖Doi voi co quan Thue Trinh Quoc hoi bo sung, sua doi nhung bat hop ly cac Luat thue nham phu hop hon voi thuc te hien Can xay dung mot he thong chmh sach thue don gian, de hieu, de ap dung, cac chmh sach thue can co tmh on dinh lau dai va phu hop voi su phat trien kinh te xa hoi Tien den viec ap dung thong nhat mot muc thue suat thue GTGT mot thue suat 7% cho tat ca hang hoa, dich vu tru hang hoa, dich vu xuat khau duoc ap dung thue suat 0% va cach tmh thue ap dung phuong phap tmh la: DN co doanh thu nam tren ty dong tmh theo phuong phap khau tru thue; DN ke ca ho, ca nhan kinh doanh co muc doanh thu nam duoi ty khoan thue GTGT cach tinh doanh thu x thue suat 3% Van ban huong dan chmh sach thue phai nhat quan, dong bo, ro rang; Xay dung cac quy trinh quan ly thu thue theo chuc nang khong chong cheo; Thu tuc cuong che no thue phuc tap can phai don gian, gon nhe r r 6.2.2 Nang cao muc phat va cac bien phap cudng che no thue Can som sua doi Bo luat hinh su theo huong tang muc hinh phat doi voi toi danh tron thue hoac gia mao chung tu de chiem doat tien ngan sach nha nuoc, bo sung mot so che tai xu ly hinh su thieu doi voi cac toi danh moi phat sinh, nhat la toi mua ban hoa don, in hoa don gia Van de co tmh quyet dinh nhat la phai co cuoc cai cach lon ve co che quan ly tien te Hien nay, mac du Chmh phu da quy dinh viec toan giua cac DN tu 20 trieu dong trd len phai thuc hien toan qua Ngan hang Tuy nhien, viec toan bang tien mat van duoc cac DN su dung rat bien Thoi quen da dan den hoat dong quan ly Nha nuoc ve tien te gap kho khan Dong thoi Nha nuoc rat kho kiem soat cac quan he mua ban hang hoa dien tren thi truong Chmh su bat cap da dan den cac doi tuong nop thue cang co dieu kien de tron thue nhat la hoat dong ban hang hoa cho nguoi tieu dung vi day la khau cuoi cung qua 100 trinh kinh doanh cua cac doanh nghiep Khi cac quan he mua ban hang hoa buoc phai toan qua ngan hang, Nha nuoc se de kiem soat duoc thu nhap cua cac to chuc, ca nhan cung nhu tao dieu kien cho co quan thue quan ly tot doi tuong nop thue Chmh vi nhung ly tren day ma phap luat nen quy dinh thong nhat cac quan he mua ban hang hoa phai toan thong qua ngan hang Be thuc hien duoc dieu nay, can phai co su phoi hop dong bo giua cac co quan nhu ngan hang Nha nuoc Viet Nam, Kho bac Nha nuoc, co quan thue Cu the, ngan hang Nha nuoc Viet Nam can phai quy dinh ro nhung quan he mua ban nao buoc phai toan qua ngan hang, Co quan thue thi phai quan ly ma so thue cua doi tuong nop thue tuong ung voi so tai khoan cua ca nhan va to chuc tai ngan hang Tu do, co quan thue de dang viec thuc hien quan ly cac giao dich phat sinh co the kiem soat duoc viec ke khai nop thue cua cac doanh nghiep ■\ ~ r 6.2.3 Nang cao cong tac tuyen truyen va ho tra ngwoi nop thue Tuyen dung CBCC thue can chu tap trung nang luc, nghiep vu, dao duc nghe nghiep va khau tuyen dung phai thuc su chuyen nghiep.Tang cuong cong tac dao tao, boi duong can bo quan ly thue nham dap ung yeu cau cua cong tac Thue xu the hoi nhap va hien dai hoa cong tac thue Thuc hien viec hien dai hoa cong tac quan ly thue ma tap trung chu yeu la tin hoc hoa cac quy trinh quan ly nham dap ung yeu cau quan ly thue xu the hoi nhap va phu hop voi cac thong le quoc te Bay nhanh tien cai cach hanh chmh, co phan quan la ho tro mot phan kinh p h de giai quyet che cho cac CBCC thue khong du suc khoe, nang luc, nghiep vu chuyen mon cong tac thue de ho chuyen doi cong tac khac, hoac nghi che nham de cao hinh anh co quan thue su doi moi, phat trien cua dat nuoc hien Tang cuong cong tac tuyen truyen bien giao duc phap luat ve thue cho cac NNT, cung cap dich vu thue cho DN mot cach tot nhat, thuc su coi nguoi nop thue la nguoi ban dong hanh Tang cuong cong tac doi thoai, gap go DN de thong qua nam bat duoc nhung kho khan, bat cap qua trinh thuc hien nghia vu thue cua DN nham tim bien phap thao go cho DN 101 To chuc cong tac tap huan, huong dan nghiep vu, bien chmh sach Thue co thay doi nham giup DN tiep can duoc cac chu truong, chmh sach moi de DN thuc hien dung, du nghia vu cua minh To chuc tot cac bien phap quan ly thu thue nhu: quan ly doi tuong nop thue, doi tuong tinh thue va tang cuong cong tac tra kiem tra r 6.2.4 Doi v&i doanh nghiep - Nang cao tmh tuan thu tu nguyen va tu chiu trach nhiem truoc phap luat: Doanh nghiep phai co nhan thuc rang "Tien thue la cua dan, dan dong gop, phuc vu loi mh cho dan", viec nop thue la quyen loi, nghia vu va trach nhiem cua moi doanh nghiep, moi cong dan Cac co sd tang, phuc loi xa hoi ma doanh nghiep va moi nguoi dan xa hoi dang hudng la dau tu tu tien thue cua Nha nuoc Cac doanh nghiep can nghiem tuc chap hanh theo cac quy dinh cua phap luat thue va tu giac tu tmh, tu ke khai, tu nop thue dung, du va kip thoi vao NSNN - Tmh cuc ung dung tin hoc vao qua trinh quan ly va thuc hien ket noi internet: Ngay nay, khoa hoc cong nghe phat trien nhu vu bao, dac biet la cong nghe thong tin Doanh nghiep nao ung dung manh me cong nghe thong tin quan ly thi doanh nghiep se nhanh nhay hon nam bat thi truong, san xuat, kinh doanh va tieu thu san pham se thuan loi hon, tiet kiem duoc thoi gian va chi phi Trong thoi dai cong nghe thong tin, nhung doanh nghiep nao khong day nhanh ung dung tin hoc vao quan ly, doanh nghiep de bi tut hau Viec day manh ung dung cong nghe thong tin cung se giup cho doanh nghiep tra cuu cac cMnh sach che thue, quy trinh quan ly, thu tuc thu nop thue mot cach nhanh chong, duoc co quan thue huong dan giai dap cac vuong mac ma khong phai truc tiep den co quan thue; ap dung cac phan mem ke toan de nang cao nang suat lao dong, thuan loi viec ke khai thue dac biet la ke khai thue qua mang internet co quan thue trien khai chmh thuc, giam thieu chi p h cho doanh nghiep - Can co ke toan chuyen trach: mot so doanh nghiep hien chua co ke toan chuyen trach ma can bo ky thuat, kinh doanh kiem nhiem Do trinh ke toan tai chmh han che, dan den nhieu sai sot ve chung tu, hoa don, cach hach toan va 102 ke khai thue Vi vay, doi voi cac doanh nghiep lon, can bo tri ke toan thue chuyen trach Boi voi nhung doanh nghiep qui mo nho, co the thue ke toan cua cac cong ty dich vu hoac ca nhan (lam viec mot so thang hoac khoan theo cong viec) Nhu vay vua tiet kiem chi pM, vua dam bao thuc hien tot che ke toan doanh nghiep, tao thuan loi ke khai thue, quyet toan va nop thue cua doanh nghiep - Chu doanh nghiep can co su am hieu ve thue: cac van ban phap Luat ve Thue thuong xuyen thay doi, neu chu Doanh nghiep ma khong co kien thuc ve Ke toan va Thue thi qua la mot khiem khuyet lon Giam doc, chu Doanh nghiep, vien HBQT, Truong phong tat ca deu can nhung thong tin tai chmh ke toan cung cap de dua duoc nhung quyet dinh lien quan den muc tieu cua minh Nam vung tinh hinh hoat dong kinh doanh, biet duoc tinh hinh tai san, nguon von cua doanh nghiep minh, thuc hien va van dung dung cac Luat Thue, su dung hoa don, chung tu dung cach, han che cac rui ro lien quan den phap Luat Thue 6.3 Han che cua de tai va hudng nghien cuu tiep theo r > 6.3.1 Han che cua de tai Nghien cuu da dem lai mot so ket qua va co nhung dong gop nhat dinh, phan nao giup Cuc thue tinh Vinh Long hieu ro duoc cac nhan to anh huong den viec tuan thu thue cua DN Tuy nhien cung nhu moi nghien cuu khac, nghien cuu van nhung han che nhat dinh nhu sau: - Thu nhat, han che ve dieu kien nghien cuu nhu thoi gian, chi phL nen nghien cuu chi tap trung thuc hien pham vi tinh Vinh Long Viec thuc hien khao sat chi thuc hien tren dia ban tinh se khong phan anh duoc chmh xac viec nhan dinh cua cac DN ve su tuan thu thue tren ca nuoc Nghien cuu cac hanh vi tuan thu thue neu duoc tien hanh khao sat mo rong tren pham vi ca nuoc thi ket qua nghien cuu se co tmh khai quat cao hon - Thu hai, ket qua khao sat gia tri R2 dieu chinh = 0,502 chung to rang cac bien doc lap duoc dua vao mo hinh co phu hop voi cac so lieu da thu thap la 50,2% Bieu cung co nghia la muc tuan thu thue cua cac doanh nghiep duoc giai thRh den 50,2% cac bien duoc dua vao mo hinh den 49,8% la nhung 103 yeu to khac chua dua vao mo hinh Cac bien cua cac tac gia truoc da nghien cuu se duoc dua vao mo hinh d cac nghien cuu tiep theo r 6.3.2 Hudng nghien cuu tiep theo Tu ket qua nghien cuu cua de tai cung nhu nhung han che cua no, tac gia de xuat mot so huong nghien cuu tiep theo nhu sau: - Nghien cuu cac yeu to tac dong toi hanh vi tuan thu thue tren pham vi rong hon, v^ du nhu khu vuc mien Nam, mien Trung hoac neu co dieu kien thi nghien cuu pham vi ca nuoc va md rong loai hinh nghien cuu cho tat ca cac doanh nghiep lon, doanh nghiep vua va nho - Md rong so luong mau nghien cuu va nang cao chat luong mau nghien cuu bang cach hoi phong van ca cac chuyen gia, cac nha hoach dinh chmh sach, cac nha nghien cuu va tim hieu ve quan ly, kiem tra thue Trong tuong lai, tac gia co the ket hop voi nhieu nha nghien cuu khac md rong pham vi khao sat tren nhieu tinh ca nuoc de dat tmh tong quat hoa cao cho de tai nghien cuu - Bo sung cac yeu to khac ngoai mo hinh de danh gia chmh xac hanh vi tuan thu thue cua doanh nghiep nhieu hon - Theo ket qua nghien cuu thi nhom nhan to “Nhan thuc cua chu doanh nghiep” va “Tuyen truyen va ho tro thue” tac dong manh den hanh vi tuan thu thue voi tin cay la 90%, do co the tang so bien cac nhom nhan to de xac dinh su tac dong cua cac nhom nhan to co muc anh hudng rat manh den viec tuan thu thue hay khong? Dong thoi cung md rong huong nghien cuu bang phuong phap phan tich nhan to khang dinh (Confirmatory Factor Analysis) de kiem dinh thang tuan thu thue cho cac huong nghien cuu tiep theo 104 t Ai l ie u t h a m k h a o Allingham, MG and Sandmo, A, 1972, ‘Income tax evasion: A theoretical analysis’, Journal o f Public Economics, Vol 1, No 3-4, pp 323-338 Alm, J, Jackson, BR and McKee, M, 1992, 'Estimating the determinant oftax payer compliance with experimental data', National Taxjournal Vol 45, No 1, , pp 107-114 Andreoni, J, Erard, B and Feinstein, J, 1998, 'Tax compliance', Journal o f Economic Literature Vol 36, No 2, pp 818-860 , Le Van Ai, 1996, Thue Nha nuoc Ha Noi: Nha xuat ban Tai chmh , Le Van Ai, 2000, Nhung van de ly luan co ban ve thue nen kinh te tai chinh , Ha Noi: Nha xuat ban Tai chmh Vu Thanh Tu Anh, 2012, 'Bai doc 19-2: Cai thien su tuan thu thue', Kinh te hoc khu vuc cong Bai doc, Truong Fullbright, 09 thang 02 nam 2012 , Baldry, JC, 1987, ‘Income tax evasion and the tax schedule: some experimental results’, Public Finance Vol 42, No 3, pp 347-383 , Bach khoa toan thu, 2014, ‘Hanh vi phap luat’, , truy cap 08/12/2014 Bach khoa toan thu, 2014, ‘Tuan thu phap luat’, , truy cap 08/12/2014 Bo Tai chmh, 2010, Quy trinh quan ly thue & Co che tu khai tu nop thue theo Luat quan ly thue Ha Noi: Nha xuat ban Lao dong , Collins, JH and Plumlee, RD, 1991, ‘The taxpayers labor and reporting decision the effect of audit schemes’, Accounting Review Vol 66, No 3, pp 559­ , 105 576 Cooper and Schindler, 2003, Business Research Methods Eighth edition, McGraw, Hill: Irwin Nguyen Thi Cuc, 2014, ‘Tao buoc dot pha cai cach thu tuc hanh chmh thue’, Tap chi Tai chinh So 8, trang 21- 23 , Doran, M, 2009, ‘Tax Penalties and Tax Compliance’, Georgetown University Law Center, Vol 46, pp 111-161 Bang Van Danh, 2013, M ot so giai phap nang cao chat luong quan ly thue doi voi doanh nghiep giai doan 2013 - 2015 tai Cuc thue Vinh Long Luan van thac , si, Bai hoc Bien luc TP HCM Jabnoun, N and Al-Tamimi, H.A.H, 2003, ‘Measuring perceived service quality at UAE commercial banks’, International Journal o f Quality & Reliability Management Vol 20, Nos 4/5, pp 458-72 , Nguyen Thi Thuy Duong, 2011, Quan ly thue o Viet Nam die kien hoi nhap kinh te quoc te Luan an tien si, Bai hoc Kinh te Quoc dan , La Xuan Bao, 2012, Chinh sach thue doi voi phat trien kinh te o Viet Nam Luan , an tien si, Bai hoc Kinh te TP HCM Nguyen Minh Ha, 2014, ‘Be cuong nghien cuu’, Phuong phap nghien cuu khoa hoc Be cuong mon hoc, Truong Bai hoc Mo TP.HCM, thang nam , 2014 Nguyen Thi Thanh Hoai, Nguyen Thi Thuong Huyen, Vuong Thi Thu Hien, Nguyen Binh Chien, Ly Phuong Duyen, Nguyen Thi Minh Hang va Ton Thu Hien, 2011, 'Giam sat tmh tuan thu o Viet Nam', Chuyen de nghien cuu, Ha Noi Hair, JF Jr, Anderson, R.E, Tatham, RL and Black, WC, 1998, Multivariate Data Analysis 5th Edition, Upper Saddle River, NJ, Prentice Hall , Huynh Van Hai, 2013, Bao cao ket qua cong tac thue nam 2013 Vinh Long: Cuc , thue tinh Vinh Long 106 Huynh Van Hai, 2014, Bao cao ket qua cong tac thue nam 2014 Vinh Long: Cuc , thue tinh Vinh Long Pham Xuan Hoa, 2013, Hoan thien chinh sach thue nham ho tro phat trien doanh nghiep nhd va vua o Viet Nam Luan an tien si, Dai hoc Kinh te Quoc Dan , Hoang Trong va Chu Nguyen Mong Ngoc, 2008, Phan tich du lieu nghien cuu voi SPSS Ha Noi: Nha xuat ban Thong ke , Le Thi Thanh Huyen, 2014, ‘Kinh nghiem cai cach thu tuc hanh chinh thue, hai quan tai mot so nuoc’, Tap chi Tai chinh So 8, trang 37 - 39 , Kopczuk, W, 2006, Tax simplification and tax compliance: An economic perspective, In: Sawicky, ed 2006, Addressing the Crisis in Federal Tax Administration, EPI: Bridging the Tax Gap, pp 1-23 Kirchler, E, 2007, Tax law the shadow economy and tax non-compliance, The economic psychology o f tax behaviour, 2007, Cambridge University Press, pp 5-27 McBarnet, D, 2001, When compliance is not the solution but the problem: From changes in law to changes to attitude, Canberra: Australian National University, Centre for Tax System Integrity Nguyen Hoang Quan, 2012, Cac yeu to anh huong den hanh vi tuan thu thue cua cac doanh nghiep tu nhan - X et khia canh nop thue dung han ( Nghien cuu tinh huong quan Binh Tan cua Thanh Ho Chi M inh) Luan van thac si, , Dai hoc Md TP HCM Nguyen Thi Lien va Nguyen Van Hieu, 2007, Giao trinh thue Ha Noi: Nha , xuat ban Tai chmh Nguyen Thi My Linh, 2009, Thue thuc hanh Ha Noi: Nha xuat ban Thong ke , Tabachnick, BG & Fidell, LS, 1996, Using multivariate statistics 3rd ed, New , York Nguyen Thuan, 2004, Kinh te cong cong Ha Noi: Nha xuat ban Thong ke , Nguyen Hong Thang, 1998, Thue, Ha Noi: Nha xuat ban thong ke 107 Le Xuan Truong va Le Xuan Thang, 2012, ‘Tim loi giai cho bai toan no thue o Viet Nam’,, truy cap 05/12/2014 Nguyen Thi Le Thuy, 2009, Hoan thien su quan ly thu thue cua nha nuoc nham tang cuong su tuan thu thue cua doanh nghiep (Nghien cuu tinh huong cua H a Noi) Luan an tien si, Ha Noi: Bai hoc Kinh te Quoc dan , Nguyen Binh Tho, 2011, P huong phap nghien cuu khoa hoc kinh doanh , Ha Noi: Nha xuat ban Lao dong xa hoi Le Quynh Tram, 2013, ‘Thue - 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Truong hop tinh Dong Thap Luan van thac si, Dai hoc , Md TP HCM Tu dien Tieng Viet, 2014, ‘Tuan thu’, , truy cap 08/12/2014 Dang Thi Bach Van, 2014, ‘Xoay quanh van de nguoi nop thue va tuan thu thue’, Tap chi Phat trien va Hoi nhap So 16, Tap 26, trang 59-63 , 109 Word Bank, 2011, Tax Reform in Vietnam: Toward a More Efficient and Equitable System, The Word Bank: Poverty Reduction and Economic Management Unit East Asia and Pacific Region , November 2011 110 [...]... van de phat sinh trong quan ly thue voi co quan thue 1.5 Pham vi thu thap du lieu Be tai thu thap so lieu tu cac doanh nghiep dang hoat dong san xuat kinh doanh co phat sinh giao dich voi co quan thue tinh Vinh Long tren pham vi toan tinh gom 09 don vi la Van phong Cuc thue tinh va cac Chi cuc thue: thanh pho Vinh Long, thi xa Binh Minh, Long Ho, Binh Tan, Tam Binh, Mang Thh, Tra On, Vung Liem Thong... nhan, cong ty trach nhiem huu han nhung chua nghien cuu loai hinh doanh nghiep nho va vua Tac gia chua tim thay de tai nghien cuu hanh vi tuan thu thue cua cac doanh nghiep nho va vua tai tinh Vinh Long Be tai nay thuc hien ngoai viec xac dinh cac nhan to tac dong den su tuan thu thue cua cac doanh nghiep nho va vua tren dia ban tinh Vinh Long qua do xac dinh duoc nhung nhan to nao co tac dong tich cuc... khoan chi tieu tien mat nhu cac doanh nghiep lon de co the giam bot rui ro ke khai thieu thu nhap 2.2 Khai niem hanh vi phap luat Bach khoa toan thu (2014), hanh vi do phap luat quy dinh, xuat phat tu phap luat va de thi hanh phap luat La khai niem bao gom: hanh vi hop phap luat va hanh vi vi pham phap luat, la mot trong nhung hinh thuc cua hanh vi xa hoi Chu the cua hanh vi phap luat la cong dan, co... hoi Hanh vi phap luat co pham vi bieu hien khac voi cac hanh vi dao duc va cac hanh vi xa hoi khac boi cac ranh gioi phap li cua no Chi co nhung hanh vi duoc phap luat quy dinh va co kha nang bieu hien ra ben ngoai moi duoc coi la Hanh vi phap luat Tuy nhien, trong nhieu truong hop "bat hanh vi" , tuc la hanh dong khong the hien ra ben ngoai cung duoc phap luat quy dinh va do do, "bat hanh vi" cung... nghiep vua Hoac so von duoi 20 ty la doanh nghiep nho, tu 20 den 100 ty la doanh nghiep vua Vo Quyet Thang (2013) thi o hau het cac nuoc, cac doanh nghiep vua va nho dai dien cho nhom co rui ro cao nhat boi vi so luong cac doanh nghiep nay rat lon, thu nhap cua ho khong co dinh va trong hau het cac truong hop deu khong the xac minh voi du lieu cua ben thu ba Ngoai ra, cac doanh nghiep nay khong co mot he... boi cac cong tac vien cua nganh thue Moi phieu khao sat duoc mo ta giai thmh cac khai niem ngan gon va de hieu nham giup nguoi tra loi hieu van de mot cach day du va toan dien hon 1.6 Diem mdi cua de tai Nghien cuu ve hanh vi tuan thu thue cua doanh nghiep da duoc thuc hien o nhieu dia phuong nhung chua duoc thuc hien tai tinh Vinh Long Cac nghien cuu chi nghien cuu cac loai hinh doanh nghiep tu nhan,... cuu, phan tich ket qua cua mo hinh kinh te luong, xac dinh cac nhan to tac dong den hanh vi tuan thu thue cua cac doanh nghiep nho va vua tren dia ban tinh Vinh Long Chuong 6: Ket luan va g p iy chmh sach Dua vao ket qua nghien cuu, tac gia goi y mot so chmh sach nham nang cao chat luong quan ly thue tai Vinh Long Bong thoi cuoi chuong nay cung neu ra nhung han che cua nghien cuu cung nhu de xuat huong... dong khong the hien ra ben ngoai cung duoc phap luat quy dinh va do do, "bat hanh vi" cung la Hanh vi phap luat Trach nhiem hinh su doi voi "bat hanh vi" tren thuc te la trach nhiem doi voi viec vi pham nghia vu phai lam mot viec do phap luat quy dinh 8 2.3 Khai niem tuan thu phap luat Tu dien Tieng Viet (2014), tuan thu la giu va lam dung theo dieu da quy dinh, theo quy tac cua phap luat va duoc... de ve thue khi phan tich ve hanh vi tuan thu thue da xay dung mot mo hinh la mot phuong phap tiep can dua tren viec hieu biet cua doanh nghiep va boi canh hoat dong cua DN de phan tich dong co hanh vi cua NNT doi voi tuan thu thue Khi viec tuan thu thue cua nguoi nop thue duoc cai thien theo huong tang cuong tuan thu tu nguyen, co quan thue se giam bot ap luc trong viec rut ngan khoang cach thue giua... trong viec ho tro Nguoi nop thue trong cac truong hop nhu vay, chang han nhu viec cai thien so luong va chat luong thong tin tuyen truyen hoac giup ho khong roi vao tinh trang khong tuan thu khong du tinh ,co the se thu duoc ket qua nhieu hon la viec tang cuong cac hoat dong cuong che Hanh vi khong tuan thu thue du tinh bao gom tranh thue (avoidance) va tron thue (evasion): Nhung hanh vi nay bao gom viec ... Pham vi thu thap du lieu Be tai thu thap so lieu tu cac doanh nghiep dang hoat dong san xuat kinh doanh co phat sinh giao dich voi co quan thue tinh Vinh Long tren pham vi toan tinh gom 09 don vi. .. nghien cuu loai hinh doanh nghiep nho va vua Tac gia chua tim thay de tai nghien cuu hanh vi tuan thu thue cua cac doanh nghiep nho va vua tai tinh Vinh Long Be tai thuc hien ngoai viec xac dinh cac... cua hanh vi xa hoi Chu the cua hanh vi phap luat la cong dan, co quan, to chuc nha nuoc, to chuc xa hoi Hanh vi phap luat co pham vi bieu hien khac voi cac hanh vi dao duc va cac hanh vi xa hoi