Nâng cao hiệu quả công tác kiểm tra tại chi cục thuế e

NÂNG CAO HIỆU QUẢ CÔNG TÁC KIỂM TRA TẠI CHI CỤC THUẾ THEME: IMPROVE THE EFFECTIVENESS OF INSPECTION AT THE TAX DEPARTMENT Content of exercise: The nature and the relationship between Maslow’s needs theory and the theory of two elements of Heberg Some characteristics of Maslow’s needs theory In every human has always existed a complex system consisting of five needs - Physiological needs; - Safety needs; - Socials needs; - Respect needs; - Needs for self-perfection Some characteristics of the theory of two elements of Heberg There are two element groups that effect the work process of individuals in the firm - Element group has only effect to retention of activities of people - Group with motivation effect which individuals in the firm will work better From two theoretical basis above can see the relationship between the two theories of Maslow pointed out in every human always have the need and it is divided into five ladders from low to high Herzberg stressed two elements are motivation and retention When people have been satisfied this element in them will arise other need higher need than before However, to satisfy that higher need, then a problem is still to retention previous need When that goal they set out to meet higher need Their needs and motivations associated with goals that they set will constitute their behavior So if in a firm, policies that ensure good workers will stimulate workers eager to work Their behavior will have a positive impact on the operation of firm On the other hand, if the regime's policy of a firm is not satisfied the need for workers will not be able to stimulate their enthusiasm to work INDEX PREAMBLE I INTRODUCE ABOUT TAX DEPARTMENT OF NGO QUYEN DIST 3-4 II MOTIVATION TO WORK AT TAX DEPT OF NGO QUYEN DIST .4-6 The motivation to impulse working at Ngo Quyen district Tax Department Limitations in inpulsing the working motivation The solution to impulse the motivation III GROUP ACTIVITIES 6-7 Group activities at Tax Department of Ngo Quyen district Limitations in group activities at Tax Department of Ngo Quyen district The solution to impulse the group activities IV COMMUNICATION TELECOMMUNICATION 7-8 AND Communication activities at the Tax Department of Ngo Quyen district 1.1 Communication in internal Department 1.2 Communication with Agencies in Tax Branch and Taxpayer Limitations in communication activities The solution V TO LEAD IN OFFICES ORGANIZATION ENVIRONMENT 8-9 Leadership Board of Ngo Quyen district Tax Board of Department The limitations of Leadership Department The solution VI THE CULTURE IN OFFICES ORGANIZATION The relationship between man and man in Department The relationship between man and and external work The relationship between Department environment VII TO ADMINISTER THE CHANGES OF OFFICES ORGANZIATION 9-10 Challenges for the management and development of sustainable budget sources in the future The necessary changes in office organization CONCLUSTION REFERENCE DOCCUMENTS .11 Administration of organization behavior PREAMBLE After ending of lecture by Associate Professor-Dr Tran Van Binh guide the administration of organizational behavior I realized this subject is basic and necessary tool in order to know thoroughly aspects of man management and processes in organization belongs to administrative agencies in particular and socials agencies in general The teacher’s lecture focused on presenting the theory and giving the specific examples in practice to help students know thoroughly man behavior as well as the personal reactions, interactions and environment system At the same time, through this subject, we still know more behaviors of personal and motivation in organization as well as problems around gourp culture and leading skills Apply the knowledge learned, below I would like to introduce Tax Department where I am working, my current position and I would like to give an evaluation of the advantages and disadvantages of Department according to the content that I learned I INTRODUCE ABOUT THE TAX DEPARTMENT OF NGO QUYEN DIST General introduction Transaction name: Tax Department of Ngo Quyen District Since it is established up to now, the State is the highest power class in management, so the presence of the State must have material and wealth in order to pay the operation of the State apparatus To ensure that the State exists, stay in power and implement of its social management functions State used powers to promulgate laws determine the form of voluntary and required the person or legal entity contributing to the State part of their wealth For the solution of tax collection shall be considered as the main source of income to ensure the growth and development of goods and services that facilitate the development of the State and social security Functions and tasks of Ngo Quyen district Tax Department Tax functions on the economy: - The distribution function and the re-distribution and characteristics of the tax branch - The function of regulating the economy In addition to these main functions, the main function of the economy is reform for justice rate under the tax form The role of taxes on the economy: - The role is a key tool of the State to mobilize the focus part of the material wealth of society into the state budget - The role of the income distribution - The regulatory role of the micro-economy - Role of investment encourage - Role in the people's consumption management - Role in the implementation of preferential policies of the State The organizational structure The organization model of Ngo Quyen district Tax Department : 1) Chief of Department; 2) Vice chief of Department; 3) Propaganda and Support Team for Taxpayer 4) Tax accounting, declaration and Informatics Team; 5) Tax Inspection Team; 6) Some Tax Checking Teams; 7) Debt management and Tax debt coercion Team; 8) General Team – Professional Team – Estimates Team; 9) Personal Tax Income Management Team; 10) Internal Checking Team; 11) Administration – Personnel – Finance - Team; 12) Other collection and Registration Team; 13) Tax Teams of inter-commune and inter-ward Describe the position and my personal task in the Department: I am now holding vice chief team of Tax Check of Ngo Quyen district Tax Department My main tasks are: - Building program, implementation plan of inspection and supervision of the tax declaration in the area - To supervise the implementation of policies of tax law at the office of the taxpayer; inspect organizations authorized to collect tax under the provisions of the Law on Tax management - Handling and treatment petition when taxpayers have violations break on taxlaw when the tax inspection; - Administration of organizational Behavior; Perform the statistical report task on the implementation of the plan of Team in accordance with regluations Contribute opinion to Leadership Board in making the decision of tax inspection at the office of the taxpayer Perform other tasks as assigned by the Chief Department of Tax Department II MOTIVATION TO WORK AT TAX DEPARTMENT OF NGO QUYEN DISTRICT Motivations to impulse working at Tax Department of Ngo Quyen district Leadership Board of Department alive to the role of civil servants in the decision to complete the esmated plan, should the Leadership Board bring out timely policies to encounrage officers and civil servants in the Department to fulfill the assigned tasks at the same time expressed concern about the mental and physical nature of the trade union and leaders of Department, myself, family, children are enrolled in school age Specifically: Leadership Boards has established the regulations for rewarding Tax Teams at completing the tasks over estimation assigned Leadership Boards has established regime, visits and encouragement for civil servants and their families in the Department, Leadership Boards make the policies for visiting the sick in the family of civil servants, pregnant and fire allowance and policies for rewarding to staff children Develop the assessment process for completion rate of work so that formulate regulations on pay salary, rewards and to vote emulation at the end of the year Building the fund to encourage civil servants to contribute to initiatives to tax branch Encourage and subsidize the civil servants in the Department for improving more education of specialized knowledge in universities and postgraduate Trade union organizations of the Department regularly organize cultural activities, sports, sightseeing, tourism for civil servants and their families Limitations in inpulsing the working motivation Although the Department has the reward processes and encourage civil servants to work to achieve good performance and contribute ideas for the Department in order to complete the estimation but the fact that some of the Tax Teams has not given specific actions to guidance civil servants to work, as well as has not encouraged them bring out the contribution ideas to Department So that, the capacity of civil servants can not express really Due to Department have many sub-departments and the work of subdepartments is several, some positions in the sub-department does not guarantee the progress, sometimes assigned duties inconsistent with their expertise and so that it is pressureat in work That caused the mentality is not good for civil servants and themselves feel no motivation to work and not have the opportunity to develop in the Department The solution to impulse the motivation The chief Team directly manage at the teams should closely monitor closely the work of civil servants in his department Provide guidelines and contribute idea to help your civil servants improve and develop their own capacity Department should strengthen professional training for staff Assign the right people for the right jobs, the right expertise to their ability to grow in the organization III ACTIVITIES IN GROUPS Group - Activities at Tax Department of Ngo Quyen district Group activities take place in the general activities of the trade unions, the general activities of the Department Department shell out mass groups depending on the events and activities such as: arts group to celebrate the establishment of Union, annual charity The members of the group is always unity, divided share and help each other in all their work Limitations in group activities at Tax Department of Ngo Quyen district Due to the nature of the work is divided into different Teams, each civil servant of team with separated function, so there are not group activities during working So civil servants in Department are less chance of exchange, sharing of experiences and knowledge in the working process Some groups operate in the event is not fixed group, but only temporary nature and self-forming so that group members are not closely linked to each other, sometimes happen conflict between the members The solution to impulse the group activities The vice chief of Team of each group should encourage members in group linked activities, weekly meetings to exchange the work and experience Department organizes training courses on life skills, communication skills in Department, training sessions for civil servants of group activities, practice of team building in the Department Cultural events, sports, sightseeing, tourists should match the activities of group nature to help employees closer to each other and become familiarly with group activities IV COMMUNICATION AND TELECOMMUNICATION Communication activities at the Tax Department of Ngo Quyen district a Communication in internal Department: Communication form between civil servants in the Department together mainly oral communication forms, written communication through newsletters, announcements, local official dispatch or by phone and e-mail, internal network This form of communication has the advantage of being fully convey the necessary information to the receiver Between the leadership Boards with the staff use communication form in written, or notice depending on the circumstances and the specific tasks that communicate by phone and email b Communication with Agencies in Tax Branch and Taxpayer To taxpayers is often used form of communication by telephone, e-mail and text Sometimes also use oral communication forms Limitations in communication activities Communication between Leaders and civil servants in the Department are very limited, mainly through text so the lack of closeness between Leaders and civil servants Communicate directly between the Tax Teams in the Department also limited at extent, only when there is a new job, people communicate with each other Along with the development of science and technology, communication by e-mail, the information web is increasingly more so has created the gap for those who are communicating with each other in the same Department Solution Department should create a working atmosphere of closeness, the more collective activity so that people have the opportunity to communicate directly with each other Leadership Board should also participate in the collective activities of civil servants in the Department for civil servants to have the opportunity to communicate directly with leaders and narrow the gap between leaders and civil servants Để việc giao tiếp có hiệu Chi cục nên có buổi đào tạo cho nhân viên hình thức giao tiếp tổ chức giao tiếp với người nộp thuế, phương thức giao tiếp phù hợp với trường hợp để đem lại hiệu cao cho mục đích việc giao tiếp To communicate effectively, the Department should have the training course for civil servants in the Department about communication forms in Department and communication forms to taxpayers, indicate the communication forms suitable to every case to bring about highest effect for communication purpose V TO LEAD IN OFFICES ORGANIZATION ENVIRONMENT Leadership Board of Ngo Quyen district Tax Department Leadership Board of the Department are highly qualified Besides, they also have extensive knowledge in the field of people management and work Leadership Board always make the right policy, the standard in work to civil servants in the Department strives Leadership Board regularly update information and always offer policies, changes in the economy that making the right decision for taxpayers and tax civil servants to complete the task The limitations of Leadership Board of Department Leadership Board in Department is the lack of communication with the civil servants in the Department should create strange gap between leaders and civil servants Acts of leadership in the Department still is the direct nature, lack of support, participation and guidance Leadership Board has not paid much attention to the lives of civil servants in the Department Solution Leadership Board need to catch revenue estimate plan from the beginning of the year and then meeting with the teams to split the revenue estimates for reasonable to guarantee that Department can complete a highest estimate The direct leaders of each unit should follow the work assigned to his civil servants to promptly provide assistance when they encounter problems and difficulties Leadership Board should regularly participate in the collective activities of the organization to close with the civil servant, understand they are part of the management task VI THE CULTURE IN OFFICES ORGANIZATION The relationship between man and man in Department Civil servants in the Department, to deal with each other properly and in accordance with rank, culture of each area and rites (greeting, joining hand ) Civil servants live quite solidarity and mutual respect The working clothing is polite and tidy suitable with the work environment The relationship between man and work All civil servants assigned to the task are always the personal responsibility, not shirk and push responsibility to others Perform the assigned responsibilities and ensure diaphragm work most effectively To share knowledge and experience together in the process of working to bring the highest efficiency in their work The relationship between Department and external environment Always have the proper attitude for the taxpayer and the related industries Always listen to the opinions of taxpayers and giving timely response answer of policy to taxpayers Spruce and use the card in accordance with regulations to communicate with taxpayers Settled on time, with full content and information that taxpayers request VII TO ADMINISTER THE CHANGES OF OFFICES ORGANZIATION Challenges for development in the future To ensure a stable source of revenue is always oriented and implementation of the inspection as follows: Develop the tax test plans from beginning, clearly focus and objectives Mainly focuses on companies with large sales, and assign the task to each civil servant, they self-control at work, trying to work in the ability to evaluate the test results and understand the problems while conducting test to find timely solutions and is monitoring results of work of each civil servants to review the reward and recommend when negative - Focus testing companies with large sales and much tax debt that companies have high risk will elude and cover - Coordinate with other departments related to the taxpayer to prevent invoice sales causing losses to the state budget The necessary changes in tax branch: Implementation of a door structure to reduce administrative procedures to ensure for taxpayers in convenient to declare and pay taxes Improve the training of managers, of the Department by sending staff to participate in courses to improve professional skills and expertise CONCLUSTION Over the course of Administration of organizational behavior I realize that this is really necessary course for those who are working in administrative agencies Administration of Organizational Behavior help us recieving the shortcomings in promoting work motivation for civil servants, to create a confortable working environment, mind encouragement and efficiency improvement Besides, the Department also recognizes the importance of group-work, communication and telecommunication, the cultural construction for organization, the role of leaders in shaping the work for all civil servants in the Department I hope that with the knowledge learned with the contribution and make comments of the teachers will help guide my department is more and more growing Once again I would like to thank Associate Professor Dr Tran Van Binh and useful lectures of the teacher  ... the lack of closeness between Leaders and civil servants Communicate directly between the Tax Teams in the Department also limited at extent, only when there is a new job, people communicate... ENVIRONMENT Leadership Board of Ngo Quyen district Tax Department Leadership Board of the Department are highly qualified Besides, they also have extensive knowledge in the field of people management... and then meeting with the teams to split the revenue estimates for reasonable to guarantee that Department can complete a highest estimate The direct leaders of each unit should follow the work