Báo chí với việc nâng cao nhận thức công dân về thuế nhà nước

9/^-^ DAI HOC QU6C GIA HA NOl TRl/ONG DAI HOC KHOA HOC XA HOI VA NHAN VAN Dang Thi Thanh Mai BAO CHI VOI VIEC NANG CAO N H A N THLTC CONG DAN VE THUE NHA NlTOC Chuven naanh: Bdo chihoc Mas6:6^i2^/ L U A N V A N T H A C SI KHOA HOC BAO CHI NGUai HUaNG DAN: PGS.TS Oinh Van Hu'O'ng I DAI HOC Q I J O ' C GIA HA NOl I ^'RUNG TAM THc>fNljS_JIN,X'l'-^.^^ HA NOl - 2007 LOI CAM ON De hoan cong trinh nghien ciiu khoa hoc ve bao chi nay, toi xin bay to long biet an sau sac den PGS.TS Dinh Van Huang, nguai da tan tinh huong f • ^ dan va giiip da toi suot qua trinh thirc hien Luan van Toi cGng xin gui loi cam on chan den: - Ban chu nhiem Khoa bao chi, cac thay c6 giao va ngoai khoa, phong Quan ly khoa hoc, Truong Dai hoc khoa hoc Xa hoi va Nhan van, Dai hoc f quoc gia Ha Noi f t f - Tap chi Thue - Tong cue Thue, nai toi cong tac f •y f P - Chuyen gia cao cap ve thue Huynh Huy Que - Ban Thu ky - Ban Bien tap cac bao Phap luat, Thai bao Tai chinh, Dien dan doanh nghiep .cung ban be, dong nghiep da nhiet tinh giup da toi qua trinh nghien cmi thirc hien Luan van Hamu thdng 10^2007 TAC GIA Dang Thi Thanh Mai Ldl CAM DOAN Toi xin cam doan ban luan van la cong trinh nghien curu khoa hoc cua ca nhan Nhung ket qua nghien cuu, phan tich luan van la f f hoan toan doc lap, trung thirc va chua dugc cong bo tren bat cu tai lieu nao CO lien quan den de tai TAC GIA LUAN VAN fe Dang Thi Thanh Mai DANH MUC CAC CHlT VIET TAT GTGT: Gia tri gia tang (Thue gia trj gia tang la loai thue gian thu danh vao gia tri tang them ciia hang hoa, djch vu) NSNN: Ngan sach Nha nuac PCS: Pho giao su ThS: Thac sT TNCN: Thu nhap ca nhan (Thue thu nhap ca nhan la loai thue true thu danh vao thu nhap cua cac ca nhan xa hoi) TNDN: Thu nhap doanh nghiep (Thue thu nhap doanh nghiep la f ' f loai thue true thu danh vao Igi nhuan sau thue cua doanh nghiep) IS: Tien SI XHCN Xa hoi chu nghia MUC LUC Phan mddau Chircrng 1 NHLTNG VAN DE CHUNG VE THUE VA DU^ONG LOI, CHU TRUONG CUA DANG, NHA NU'OC VE TUYEN TRUYEN THUE LL Nhirng van de chung ve thue LLL Khdi niem ve thue \ / f f LLI.l Nguon goc dai cua thue 1.1.L2 Khdi niem ve thue f •\ f 1.LL3, 1.1.2 ^ Ban chat cua thue 10 Vai trb cua thue nen kinh te thi truffng Viet Nam 12 1.1.2.1 Ve tai chinh 12 1.1.2.2 Vi kinh ti 13 1.1.2.3 Vexahoi 14 1.1.2.4 Vephdply 14 1.1.2.5 Ve nghiep vu 1.2 15 Dirong loi, chu truong cua Dang, Nha nu'dc ve tuyen truyen thue 1.2.1 Duong loi, chu truong cua Dang, Nha nuac ve doi mai cong tac thue : 1.2.2 Duong loi, chu truong cua Dang, Nha nuac ve cong tdc tuyen truyen 16 thue 1.3 16 20 Moi quan he giira bao chi va cong tac thue nha nirdc 24 1.3.1 Bdo chi vai cong tdc thue nha nir&c 24 1.3.2 Nhan thirc cua nhirng nguai lam bdo ve cong tdc thue nha nuac 26 ChlTOUg VAI TRO CUA BAO CHI Vdl VIEC NANG CAO NHAN THlTC CONG DAN VE THUE NHA NU'dC 2.1 30 Chii trirong thong tin ve thue nha nxxac cua cac ib bao 32 S 2.2 f Vai tro cua bao chi voi viec nang cao nhan thirc cong dan ve thue nha nu'dc 35 2.2.1 Cdc bdi ly luan ve thue 35 ^ 2.2.2 2.2.3 f Thong tin cdc hoat dong ve thue Phan tich, danh gia, thdm dinh ve time 45 53 2.2.4 Bieu duong nhan rong nhirng dien hlnh tien tien ve thue 62 2.2.5 Ddu tranh voi nhirng quan diem tieu cue ve thue 73 Chu-o-ng 3: MOT SO DE XUAT NHAM NANG CAO HIEU QUA CUA BAO CHI TRONG VIEC NANG CAO NHAN THlTC CONG DAN VE THUE NHA NU'OC r 3.1 f 84 -y Mot so van de dat qua viec nghien ciru vai tro cua bao chi vdi viec > f nang cao nhan thirc cong dan ve thue nha nu'O'c 84 3.1.1 Nhirng kho khan, bat cap qud trinh thong tin 85 3.1.2 Nguyen nhan cua ton tai^ bat cap 87 3.1.2.1 Ve khdch quan 87 3.1.2.2 Ve chu quan 88 3.2 De xuat mot so giai phap nham nang cao hieu qua thong tin bao chi viec nang cao nhan thirc cong dan ve thue nha nu'dc 89 3.2.1 Ve c0 chi chinh sdch 90 3.2.2 Ve to chirc ddo tgo cdn bo 93 3.2.2.1 Ve phia co quan bdo chi 94 3.2.2.2 Ve phia nganh thue 98 3.2.3 Ve ca sd vat chat ky thuat 100 3.2.3.1 Ve phia co quan bdo chi 101 3.2.3.2 Ve phia nganh thue 101 3.2.4 Ket luan: Cdc gidi phdp khdc 102 105 PHAN MO DAU Tinh thai sir, cap thiet va ly chon de tai ^ •> Trong lich sir phat trien cua nhan loai, sir hinh Nha nirac dong thai A ^ ^ / cung keo theo nhung yeu cau ve dieu kien vat chat de dam bao cho bo may Nha nuoc van hanh Dieu buoc Nha nuac phai co nhung quy dinh bat buoc nham dong vien mot phan tong san pham xa hoi, tong thu nhap quoc dan vao mot quy chung, goi la ngan sach Nha nuac (NSNN), thue dong vai tro chii yeu Co SO can ban tao nguon thu cho thue khoa ton tai va phat trien la san pham thang du tu nen kinh te ciia xa hoi Nha nuac su dung thue lam cong cu thue hien moi chuc nang cua minh, do ban chat cua thue gan lien vai ban chat ciia Nha nuac va dong thai la ban chat giai cap dai dien cho Nha n u a c That vay, tu dai den nay, he thong thue luon la chinh sach vT mo de thirc hien thang Igi cac nhiem vu each mang moi thai ky lich su Trong giai doan 1945 - 1954, cong tac thue da bao dam cho bo doi an no danh thang, dam bao cho Nha nuac Viet nam non tre on dinh va phat trien Khi dat nuac buoc vao thai ky xay dung xa hoi chu nghia (CNXH) a mien Bac va dau tranh giai phong mien Nam, chinh sach thue da dieu tiet manh me, dung muc cac nguon thu nhap dan cu, bao dam nguon thu NSNN cang tang de dap ung cho cong cuoc xay dung CHXH a mien Bac va chi vien cho chien truang mien Nam, gop phan lam nen dai thang mua xuan nam 1975 Den thai ky sau 1975, ca nuac di len CNXH, dac biet ^ f T f sau Dai hoi Dang Ian thu VI, vai viec doi mai can ban, he thong chinh sach thue dugc xay dung dan phu hgp vai the che ca che thj truang, phu hgp vai thue tien ciia Viet Nam va dan bat nhip vai cac thong le, tieu chuSn qu6c tl Ngu6n thu tu thul cang Ian len, chiem vi tri chu yeu (93%) t6ng thu ciia NSNN Chinh nha so thu luon tang nhanh ay da dua dat nuac Viet Nam tir cho boi chi ngan sach tram \ > r trong, lam phat nang ne da kiem che dugc lam phat duai muc cho phep (duai 5% GDP), Nha nuac co dieu kien de tri va phat trien he thong chinh tri, tang cuang > ^ ' > •» xay dung cac ca sa tang ve kinh te, co them tien de xoa doi giam ngheo, nang du ' , > I f triJ quoc gia, tra ng nuac ngoai va dau tu phat trien dat nuac r f f f Nhung anh huang tich cue, thiet thue ciia cong tac thue doi vai dai song xa hoi dan da da xoa bo an tugng nang ne ve mot che "suu cao, thue nang" truac day Song khong phai cong tac thue hoan toan da tao dugc su dong tinh ciia toan xa hoi Nhat la thai co che thi truang nhu hien nay, ben canh nhieu doanh nghiep, ho kinh doanh co tai nang, nguon von, ky thuat, cham chi lam viec da lam nen qua xung dang, thi ciing phat sinh mot so hoat dong gay roi loan thi truang, gian Ian, tron thue Ben canh nhiJng tam guang lam an gioi, kinh doanh c6 hieu qua va thue hien tot nghia vu nop thue, thi cung co khong it nhirng ke thua 16, > r / r va ng, gay lang phi tien von, tang them doi quan that nghiep, kim ham kinh te phat trien Chenh lech ve thu nhap, tieu dung da lam cho dai song xa hoi cang each xa Mau thuan giua ban chat kinh te theo dinh huang xa hoi chu nghTa, che sa hiju toan dan giu vai tro nong cot vai ban chat cua kinh te thj truang chii yeu f dua vao che sa hiiu tu nhan cung cang na, doi hoi phai co bien phap giai quyet O mot khia canh khac, cong tac thue luon chua dung mau thuan giua igi ich ciia Nha nuac va Igi ich ciia nguai nop thue Vi muc tieu phat triln d^t nuac, Nha nuac luon c6 ke hoach chi tieu cang tang, doi hoi so thue thu dugc cang f ^ f r f nhieu Ngugc lai, tam ly ciia tuyet dai bg phan nguai nop thue lai muon mat thue cang it cang hay, tham chi khong phai nop thi cang t6t, va thi la nhi^u thii doan trdn thue, lau thue da dai khien khong it ke coi la phuang thue chien thang canh tranh sinh ton Dieu dang tiec la mai vun ven cho Igi ich cua ban than, khong may tu dat cau hoi, nguon thu de nuoi Nha nuac, chi diing cho cac muc tieu quoc phong, anh ninh, y te, giao due, van hoa, xa hoi ma moi nguai dan dau "doi Nha nuac phai quan tam" idy tu dau, n6u khong phai la tu ngu6n thu thul, chiam dan 93% t6ng thu NSNN? "^ r 1 Ve cong tac thua, da c6 su doi mai va phat trian vugt bac qua giai doan cai each thua 13 nam tu 1990 - 2003 va hien dang buac vao giai doan cua cai each (2005 - 2010), nhung ciing khong phai khong nhung v^n da c k dugc xem xet, khac phue, ca vk he thdng chinh sach va t6 chuc thue hien Ben canh su t6n tai cua khong it cha do, bien phap quan ly thu thua khong hgp ly, thilu nhit quan, kern hieu qua, thi a nai hay nai khac, liic hay luc khac, mot so it can bg thua gay phian ha, nhirng nhilu d6i vai t6 chuc, ca nhan nop thul Tuy khong nhiau nhung nhijng "con sau la giau n6i canh" cung lam van due hinh anh cua bo may nganh thul, gay anh huang dan cong tac dong vian cho NSNN Viec gat bo cho hat nhOng "vat suae" buc tranh tong tha va cong tac thua khong tha la cong viec doc ton cua nganh thua, ma phai la kat qua tong hgp tu su quan tam lanh dao chi dao ciia Dang, Nha nuac, chinh quyan cac cap, su phoi hgp chat che cua cac to chuc doan the, cac nganh, cac cap c6 lien quan va sir dong tinh ung ho cua dan Viec gat bo cung khong tha lam mot luc ma phai co ka sach lau dai, bat dau tu viec nang cao nhan thue cho cong chiing ve y nghTa, ban ch^t t6t dep ciia cong tac thul, ve nghia vu phai bao ve sir nghiep thue, len an, phe phan nhiJng hanh vi lam anh huang den cong tac thue nha nuac Muc tieu khong CO cong cu nao t6t han boat dong ciia he thong bao chi nuac nha La tieng noi cua Dang, Nha nuac, dong thai la dien dan cua nhan dan, hoat dong bao chi thai gian qua thue sir la cong cu, la phuang tien dem lai hieu qua cao viec nang cao nhan thue cong dan doi vai cong tac thue nha nuac Thai gian qua, cac ca quan bao chi a trung uang va dia phuang da c6 sir phoi f t -y •} f r hgp tich cue vai ca quan thue de tuyen truyen, bien, giai thieu chinh sach, che va tap hgp dugc nhieu y kien ciia cac to chuc, ca nhan san xuat kinh doanh ve cong tac thue Hoat dong da cho nhiJng ket qua thiet thirc rat dang mung Tuy r r./ f r nhien, vai nhiJng dien bien, chien luge, quyet sach mai cai each va hien dai f r \ •} hoa cong tac thue ciia the ky 21, nhiem vu thong tin, tuyen truyen, co dong, phan anh ciia bao chi se phai hoan thien the nao de dap ung day du yeu cau dinh huang \ f r \ va nang cao nhan thue cua cong dong doi vai cong tac thue? Hon nira, yeu cau dat la boat dong bao chi phai tang cuang lam ro ban muc dich, y nghTa, vai tro quan f trgng ciia cong tac thue Nha nuac timg giai doan each mang; Khai day tinh than tu nguyen, tu giac, niem tu hao ciia moi cong dan, moi to chuc viec hoan nghTa vu thue vai Nha nuac; Bao chi vai nhung anh huang to Ion vai du luan xa hoi phai kip thai phat hien, bieu duang, nhan rgng cac dien hinh tien tien, f t f nghiem khac phe phan moi bieu hien tieu cue qua trinh thue hien cac luat thue \ r f ^ va de xuat, kien nghi cac giai phap mang tinh kha thi cao, nham thao go nhirng vuong mac ton tai, vi muc tieu cang hoan thien cong tac thue, gop phan \ t ' tao tiem luc manh me day nhanh cong cugc cong nghiep hoa - hien dai hoa dat nuac Nhu vay, viec xem xet, danh gia vai tro ciia bao chi vai viec nang cao nhan •\ r f f \ f thue cong dan ve thue nha nuac la doi hoi cap thiet, can sam dugc tien hanh f > Vai y nghTa do, chiing toi da ehgn van de "Bao chi vai viec nang cao nhan •> f > thue cong dan ve thue nha nuac" lam de tai luan van thac sT khoa hoe bao chi Ljch su nghien cihi van de f Da CO mot so khoa luan ciia sinh vien, hgc vien, nghien cuu sinh cac truang f y ca nuac (Hgc vien Chinh tri - Hanh chinh quoc gia Ho Chi Minh, Hgc vien r r f \ Tai chinh, Dai hgc Kinh te quoc dan, Dai hgc Thuang mai ) tiep can, khai thac de tai ve thue, nhung hau het chi a khia canh kinh te va quan ly nha nuac, bo ngo mot f f r loi vao, mot each tiep can rat hieu qua - tir goc xa hoi ma tap trung ban la tu anh huang ciia cac boat dong bao chi Bai the, viec nghien cuu de tai "5ao chi voi viec nang cao nhan thue cong f '\ f > t dan ve thue nha nude'' khong nam ngoai muc dich gop them mot tieng noi de thue hien hoan thien, hieu qua ban, cong ban cong tac thue Nha nuac, gop ph4n xay dung xa hoi Viet Nam tra mot xa hoi that sir dan chii, cong bang va van minh Muc dich va y nghia nghien ciru Vai chuc nang phan anh hien thue, bao chi da ghi nhan kha sinh dong nhung bien chuyen ciia dai song xa hoi Khi dat v^n dl nghien cuu d6 tai "Bao chi vai viec nang cao nhan thue cong dan ve thue nha nuac", chiing toi mong mu6n tim hilu f t mot each tuorng doi cu the, ky luong nhung dong gop cua bao chi viec lam ^ \ > 1.^ -y r sang to nhung van da chung va ly luan, thue tian va ban chat, chuc nang cua cong f tac thua Nha nuoc, qua do, khai quat, xac dinh vai tro, vi tri cua bao chi viec nang cao nhan thue cong dan va thua nha nuac Iran ca so nhiJng tu lieu cu tha dugc suu tam tran bao chi, viec nghian cuu cGng se hinh nhimg phac hoa va phuc vl tu tudng cung nhu dao ly, y nghTa eiia moi luat thui, mli quy trinh quan ly f thu thue Dii da cd giao trinh thue gianh cho nhimg ngudi lam bao nhung dl hilu can ke y nghTa ngi ham cung nhu ngoai bien cua cac khai niem, eiia ban chit cac vin dl thi thdng tin ly thuylt khdng thi bii dip, ma doi hdi phai co ca kiln thirc tir thue tl quan ly Chiing ta deu biit, giu-a ly thuylt va thue tl la ca mot quang dudng dai tir nhan biet den nhan thirc Bdi the, nlu chinh nhiJng can bo thui da cd kinh nghiem quan ly, cd sir va cham vdi thue te dugc chgn Igc bli dudng dk lam giang vien kiem chiic cho cac nha bao thi se giiip thu hep khoang each dudng nhan thirc cua cac nha bao f f f Hem tha, dugc ddi mat true dien vdi cac giang vien kiem chuc, nhirng van f ^ y f da vudng mac va thua ma ban than nha bao, vdi gdc cua ngudi dai dien cho cdng chiing phat hien se dugc chat van, lam ro, tao nhiau thuan lgi cho viec tac nghiep va sau - Phdt hien vd bdi duong nhung cdn bo thue cd khd ndng viit bdo di trd thdnh nhung cdng tdc viin tich cue, ddm trdch nhimg bdi viit ''dinh" mang tinh f y dinh hu&ng tu tudng cua ngdnh, ciing nhu cap nhat nhanh nhiing su kien, vdn di diin ngdnh cho bdo chi Bao chi ddi va phat trian nhu eSu khach quan ciia xa hdi wh thdng tin giao tiap Trong mot xa hdi tian tian, bao chi la ikm guong phan anh trung thue ddi ' sdng xa hdi, la dien dan dan chu cua nhan dan mot khia canh nao do, ban chat cung dugc hilu la khdng cd sir tuong tac vdi cac ting Idp nhan dan xa hoi thi ciing khdng cd bao chi theo dung nghTa cua nd Thue tl edng tac toan soan cua cac td bao chi ring, neu khong eo dgi ngii cac cdng tac vien dgng dao d mgi ITnh vuc, tren khip moi miln dit nude thi chac chin tinh sinh ddng, da dang, hip din cua td bao se mit di, tham chi td bao se khdng tdn tai Nim bit dugc dac dilm nay, nganh thui cin chii y ehgn loc, phat hien nhirng can bg cd kha nang vilt bao dl cd kl hoach bli dudng phat triln cac nha bao "nim viing" cua minh 99 Khdng the phii nhan nhumg ngudi lam thui vilt vl thui se thuylt phuc nhit f > y ve mat chuyen mdn Van de cdn lai la phai dao tao ky nang phat hien vin dk, khai thac, xir ly thdng tin, sang tao tac phim Nlu dugc dao tao hoan thien ky nang lam bao chuyen nghiep, ddi ngu cdng tac vien bao chi nganh thui se gop phin nang cao hieu qua cdng tac tuyen truyin thui f f 7 - Lien ket phdi hop vdi cdc co quan bdo chi de td chuc ddo tgo cheo, ddo tgo y chuyen sau vi bdo chi Cac Idp hgc dugc td chuc dudi hinh thue lian kat nhu the se giiip ich rk y f y f f f nhiau cho cac nha bao chuyan viat ve thua, cac can bg thua cd mong mudn hay dugc giao nhiem vu la cdng tac vian cho bao chi, ke ca cac ca nhan khac nau cd nhu f > cau Cac Idp dao tao cheo chuyan nganh thua va bao chi thudng cd quy md nhd, *• ^ -% 7 thdi gian ngan nan rat da td chuc, nhien hieu qua ma nd mang lai thi khdng tha f y xem thudng Bdi vay, cac khoa dao tao nhu tha can dugc td chuc thudng xuyan, ^ •* lian tuc da khich le tinh than hgc tap ren luyen ciia nhirng ngudi lam tuyan truyen f thue 3.2.3 Vi ca s& vat chh ky thuat Co sd vat chit ky thuat tao mach truyin, kenh (Chanel) - mot ylu tl khdng thi thilu dl lam nen mot qua trinh truyin thdng Y)k dam bao tinh hieu qua cua bao chi, cin phai cd cac phuong tien vat chit ky thuat cin thiet cho boat dong bao chi nhu may mdc, trang thilt bi in in, dilu kien lam viec dat yeu cau va mire nhit djnh dl phuc vu cho viec sang tao ndi dung tit NIU co sd vat chat ky thuat khdng tot se dan din tinh trang kem chit lugng, tham chi khong hieu qua Ching han mot bai bao dmh hudng tu tudng hay phan tich y nghTa cua mot sic thue mdi rit quan trgng cho thdi dilm nhung in in kem, chit lugng xiu cung ching khiln mudn dgc Hay mot hire anh minh boa cho bai vilt vl thui bi in nhoe, md mit, se cung ching muln xem Tren thue tl, noi dung tit khong tach rdi ky thuat bilu hien tren cac phuong tien truyin din thdng tin Ky thuat bilu hien tdt se giup cho ndi dung bdc Id hit thi manh cua nd Ngugc lai, ky thuat tii se lam hai din noi dung, tham chi cd gay tac hai tieu cue Bdi vay, muln nang cao hieu qua thdng 100 f y tin qua cac bai viat va thua nhat thiat phai tang cudng eo sd vat ch^t, ky thuat, diau kien boat ddng cho cac eo quan bao chi, theo hudng sau: 3.2.3.1 Ve phia cac co quan bao chi - Nghien cim ddi mdi cdng nghe, may mdc, thilt bi theo hudng hien dai, chuyen nghiep, ddng bd - Nang cap cac dudng truyin dii lieu dk nim bit nhanh chdng, kip thdi cac thdng tin ma eo quan thue hay ban dgc cung cip - Phdi hgp vdi eo quan thui lip dat he thing dien thoai kit nli vdi dudng day ndng ciia co quan bao chi dk mgi vin dl phat sinh, vudng mic vl thui ngudi nop r thua phan anh dugc cap nhat kip thdi - Tiap tuc diau chinh, bd sung, hoan thien cac cha do, chinh sach phuc vu cac yau cau can thiat ddi vdi boat ddng bao chi hien - Tung bude xay dung md hinh tap doan bao chi da da dang, phong phii boa cac thdng tin phan anh va thua, kip thdi dap ung nhu cau ddc gia 3.2.3.2 va phia nganh thua _^ > T f r f - Dau tu, ddi mdi may mdc thiat bi, nang cap he thdng cdng nghe thdng tin, y f f dam bao cac dudng truyan ndi mang giira bd phan cung cap thdng tin ciia nganh thua vdi CO quan bao chi f 7 f - Phdi hgp vdi co quan bao chi dt trian khai hinh thue thdng tin true tuyan theo dinh ky, theo sir kien - Tuy theo muc do, td chuc cho bao chi tham gia khai thach thdng tin qua f hop thu dien tii nganh thue - Trang bi cho bd phan chiu trach nhiem cung cip thong tin cho bao chi (he thing eae phdng Tuyen truyin Ho trg tai co quan thue cac cap), dac biet la cac can bd lam cdng tac vien thudng xuyen cho cac td bao nhimg thilt bi, phuong tien hien dai, chuyen nghiep, tao dilu kien dl viec khai thac, phan anh va truyin tin dat hieu qua cao nhat - Nang cip Website nganh Thui dk bao chi co thi khai thac thdng tin va ehii ddng tim kilm, phat hien cac vin dl cin phan anh 3.2.4 Cdc gidi phdp khdc - Het sire chii y din phuong thirc chuyin tdi thdng tin, nhk la cac thu phap nghe thuat Cin chu y lira chgn hinh thirc thi hien phii hgp vdi noi dung va ca nhu s f cau, kha nang tiep nhan cua ban dgc Thdng tin bao chi cin dat din sir uyIn chuyin, linh boat tiep can vin dl, ngdn ngu mIm mai, chinh xac, giau hinh anh, co sir phan tang ndi ham ngir nghTa, tranh rap khudn, giao dilu, cimg nhic va don dieu - Tdng cudng hdm luong thdng tin ly le vd thdng tin thue ti, hudng din sir thi hien tac phim cd due, ngin gon, giau chit sing va sinh dong Cin tranh sir dan f trai, thiau chgn Igc ndi dung thdng tin, song cung khdng nan nit ggn dan muc xo eirng, khd khan, nhat la cac bai mang tinh ly luan - Tdng cuang tinh chiin ddu cho cdc sdn pham thdng tin Bao chi phan anh nhanh nhay, chinh xac nhirng van dh thua ndi com cugc sdng, phat hien kip t , , thdi nhirng biau hien, hanh vi, xu hudng khdng phu hgp hoac gay tdn hai dan cdng ' ' f f f tac thua cua Dang va Nha nude, kian quyet dau tranh true dien vdi nhirng yeu td t f r tiau cue da loai tru nhirng tac ddng gay hai dan su nghiep cdng tac thue - Cdc ca quan bdo chi cdn da dgng hod eae dn phdm phat hanh da dam bao cung cap thdng tin \t thua day dii, phong phii cho ban dgc, tao diau kien cho ddc f r y f ^ > > gia tiep can cac van de thue theo nhieu chieu, tren nhieu ITnh vuc, khia canh cua ddi sdng, tir nhan thirc vl thui dugc day dii, khdng phien dien Hien nay, "Thdi bao Tai chinh", ngoai phat hanh sl/tuin xuit ban dac san cuoi thang Bao "Phap luat", "Dien dan doanh nghiep" xuit ban them sl cudi tuin Tuy nhien, trudc yeu ciu dugc thdng tin cang tang ca vl cua ban dgc, cac td bao cung can chu dgng da dang hoa them eae in phim dk thu hut cdng chung - Co quan bdo chi cdn hit sire coi cdc bien phdp nhdm tdng tinh hdp f ^ ' ddn, tdng luong phdt hdnh, khd ndng chiem linh thi trudng thdng tin ve thue - Xdy dung co cdu cdc chuyen muc vi thui phong phii hon theo hudng vira tri cac chuyen muc dn dinh, vira sii dung mot sl chuyen muc co dong, md them cac nguln thdng tin tir cac phong trao cua can bo thui, ngudi nop thue 02 t f f - Ddi moi viec thiet ke, trinh bdy cdc chuyen trang, chuyen muc vi thui theo cac tieu chi don gian nhung hien dai, thuan lgi cho viec tilp nhan thong tin cua ban dgc - Hien dgi, chuyen nghiep hod cdng tdc phdt hdnh bdo chi, dkm bao phat hanh dung ky, dung sd, diing thdi gian, tao dugc thien cam vdi ddc gia - Trong hoan canh NSNN cdn nhilu khd khan, viec tdi tro mot phdn ngdn sdch cho bdo chi cdn ban ehl nhung cung da thi hien dugc sir quan tam Idn cua Nha nude De quy eae bao chi cac chuyen nganh cd them dilu kien hoat dong tit hon, Nha nude ciing cd chinh sach diu tu tai chinh thich hgp hon Ding thdi cung ' f t cd tha van ddng sir tai trg ciia cac doanh nghiep, cac td chuc kinh ta, cac td chuc phi chinh phii d va ngoai nude Mot sd td bao ciia ta da lam tdt va da tao dugc ^ r > mot ngudn lire tai trg dang ka Tirng dd ciing la kinh nghiem can tham khao va can dugc tham khao \t each thue quan ly ddi vdi bao chi ca theo dang bach toan dgc lap hay bach toan sir nghiep cd su kiam tra, phan loai don vj cd bai, chua cd bai hay thu dii, chi dii Tieu ket Chu-ong > f Hieu qua ciia bao chi viec nang cao nhan thiic cong dan ve thue la mot chinh thi thing nhit, bao gIm nhilu bp phan ciu c6 quan he hiru co mat thilt vdi nhau, tir co ehl chinh sach, ngudi thue hien, din cac phuong tien may moc ky thuat, dilu kien lam viec va nhilu ylu tl khac nua Muln nang cao hieu qua bao chi phai tang cudng sir hgp tac giii-a cac bd phan, ylu tl dl lira chon dugc nhimg hinh thirc bilu hien thdng tin mot each sinh ddng, gay dugc nhiing cam xuc tit, lam cho bao chi phat huy tac dung viec dinh hudng va nang cao nhan thirc cdng dan va dap irng nhu ciu thdng tin cua cdng chung Dilu dd cung cd nghTa la dl lam nen hieu qua vai tro cua bao chi viec nang cao nhan thirc cdng dan vl thui nha nude, ngoai eae giai phap vl co ehl chinh sach, vl CO sd vat chit ky thuat va cac cdng tac khac lien quan thi cac co quan bao 103 chi va ca nhan nha bao phai y thue sau sac va vi tri, vai trd bao chi ddi vdi xa hdi Vdi dac thu ciia cdng tac tuyen truyan thua, ddi ngii nhirng ngudi lam bao vk thua phai khdng ngimg ren luyen, phan dau nang cao trinh vh mgi mat: ban ITnh, lap f •> f f trudng chinh tri, pham chat dao due, Idi sdng, chuyan mdn nghiep vu; bam sat thue tiln ddi sdng thua da cd nhirng tac pham bao chi hay, cd chat lugng cao ca ve tu tudng va nghe thuat, ndi dung va hinh thue, tao nan sue bap dan va sue thuyat phuc cao; phat hien, cd vii, ddng vian kip thdi nhirng guong ngudi tdt, viec tdt, nhirng f t f f nhan td mdi, nhirng dian hinh tian tian cdng tac thua; tham gia tich cue va cd hieu qua cugc dau tranh phdng chdng cac biau hien tiau cue, cac hanh vi vi pham f y ^ ITnh vuc thua, gdp phan dinh hudng va nang cao nhan thirc cdng dan ve cdng tac thua ciia Dang va Nha nude 104 KET LUAN • Bao chi la san pham thude kiln tnic thugng ting va hoat dong true tilp ITnh vuc chinh tri, tu tudng Giira bao chi va cong tac thui Nha nude cd mli quan he bien chimg, qua lai, tac dong lan Bao chi chiu anh hudng sau sic tir f f ban chat he thdng va cung la phuong tien huu hieu gop phin gin giir va phat huy nhimg gia tri tdt dep cua he thing chinh sach thui cua Dang va Nha nude, cung nhu y nghTa cua viec ddng vien cho NSNN Trong nhimg nam gin day, trudc nhirng yeu cau ciia thue ta cugc sdng, mdi quan he dd cang dugc day manh, phat trian Cd tha ndi, thdi gian qua, van da nang cao nhan thue cdng dan va thua nha nude da dugc cac bao quan tam dac biet Sd lugng bai viat cd chiau hudng gia tang f ' f va chat lugng cac bai viat cung la mdi quan tam thudng true ciia cac co quan bao f "» > chi Nhiau hinh thue chuyan tai thdng tin hieu qua da dugc su dung cho cac bai viat y f t f ^ va thua nha nude, da tang tinh hap dan, thu hiit sir chii y ciia ban dgc y r f y f f Bao chi da de cap tat ca nhirng van de lien quan den thue nha nude Tren timg td bao, tap chi thudng xuyen cd sir chii y gia tang dung lugng va ham lugng thdng tin Miic quan tam ciia timg an pham den cac van de cd the khdng dong diu, cdn thude vao muc dich, ton chi eiia moi eo quan bao chi Thong tin bao chi da phac hoa dugc mot hire tranh tuong dii hoan chinh ve ddi sdng thui vdi nhirng cung bac thang trim, nhimg mau thuin phiic tap va phin nao tham gia vao sir van ddng ciia cac gia tri dd theo hudng tich cue, song ddi bao chi co phan sa da vao nhimg ylu tl ddi thudng ma nhang trach nhiem, nghTa vu cua mot phuong tien boat ddng thdng tin chinh tri - xa hdi Rit may, dilu chi la thoang qua va cung khdng phd biln nhilu in phim Mae dii vay, bao chi cung can co sir tim hilu, nim bit thi hilu ngudi dgc, dl khong tu cd lap minh mot xa hoi thdng tin dang cd nhirng bude tiln manh me Tang cudng ham lugng thong tin ndi Chung, thdng tin ly le ndi rieng la dilu cin luu y dii vdi cac td bao, khi, tap chi vdn chi tuan theo nhiing tinh chit dac thii ciia loai hinh cung cin gia tang chit sdng dl khdng trd mot "de dao" trude sir tilp nhan eiia ban doc 05 Moi td bao, tap chi ciing cd nhimg phuong thirc chuyin tai thong tin khac Tin va bai phan anh ehilm ty le nli troi tren ba td "Thdi bao Tai chinh" va "Dien dan doanh nghiep" va "Phap luat", "Tap chi Thui" lai chu y din hinh thirc chuyen luan va phan anh phan tich "Thdi bao Tai chinh" cung ehilm ty le cao nhat viec sii dung cac thi loai cd tinh chiln diu cao nhu dilu tra, phong sir, phdng su - dilu tra, phdng vin chimg to kha nang phat hien, tilp can cac vin dl thdi sir thui cua td bao nay, khing dinh vi tri ciia mot td bao chuyen nganh tai > IV f chinh Mot dieu de nhan thay la nhung ngudi lam bao cang to c6 nang lire f f f , nam bat ban chat sir kien, hien tugng va tim dugc hinh thirc chuyen tai thich hgp, •* y •> nhiau trudng hgp, dd la sir dan xen ciia nhieu tha loai khac ma khdng •> I f cau ne, khudn ep vao dac diem, dac trung ciia mot tha loai bao chi nhat djnh Dd ciing la xu hudng phat trian ciia tha loai bao chi hien dai, nham muc dich phan anh day dii, chinh xac sir van ddng ciia cugc sdng Sir mai mot ciia mot sd tha loai dian trinh ciia nan bao chi Viet Nam la diau khdng tranh khdi, can phai nhan thue dd la sir chgn loc, dao thai mang tinh qui luat ciia cac the loai bao chi Tir nhirng yeu cau thue te cua cugc sdng, tren co sd nhiing ket qua khao sat ndi dung thdng tin ciia bin in phim bao chi, chiing toi xin manh dan de xuat mot sd kiln nghi nhim gdp phin giup nhu-ng ngudi lam bao thue hien tit hon vai tro cua > y * bao chi viec nang cao nhan thirc cong ddng ve thue nha nude - vi CO chi chinh sdch phdi tgo moi dieu kien thuan loi cho bdo chi hogt ddng v i n dl cin phai dugc nhan thirc thdng suit quan diem chi dao cua Dang, he thing phap luat ciia Nha nude; tu tudng, chu truong cua ngudi dimg diu cac td bao va nganh thui, dl cd dugc mot thi ehl ding bo, tao hanh lang an toan, dan chii, tu khudn khd dl bao chi boat ddng - mng cao trinh vd nhdn thirc vi thui nhd nude cho cdc nhd bdo thdng quan nhiiu hinh thirc ddo tgo, bdi dudng Nha bao chinh la ngudi true tilp tiln hanh cac boat dgng thdng tin, vi vay, dl eo dugc nhirng tac phim bao chi cd chit lugng, dung djnh hudng, nha bao phai cd tim hilu biit, kiln thirc xa hoi rong, trinh ehuyen mdn cao va am hilu sau sic vl thui nha nude vdi nhirng goc canh vl ban chit, tu tudng ly le Nha bao phai dugc trang bj nhimg nhan thirc vl vai trd cua bao 106 chi ddi sdng, hinh y thirc thudng true dl dilu tilt, sang loc hoat dong thdng tin cd lgi cho sir phat triln xa hgi Cai "tam" cua ngudi lam bao cin phai dugc giu: gin, neu cao mgi hoat ddng dl dua tdi dinh hudng dung din cho nhan thirc cua ddc gia Bao chi Viet Nam la cong cu cua Nha nude tren mat tran van hoa tu tudng, vi vay, ngudi lam bao phai ludn c6 y thirc hoan thien chinh minh theo dung chu trudng quan dilm cua Dang va Nha nude Qua trinh se dua nha bao f tiep can vdi ban dgc mot each hieu qua khdng chi tren phuong dien phat hien vin dl ma ca d hinh thirc chuyin tai thong tin phii hgp vdi dii tugng tilp nhan - Tdng cudng co sd vat chdt, ky thudt; dau tu ndng cdp he thdng cdng nghe f > ^ mdy mdc thiet bi, ddm bdo ddy du dieu kien cho bdo chi hogt ddng Chung ta dang song thdi dai bung nd thdng tin, dang phai ddi mat vdi sir phat trian da dang, nhanh chdng cua cac loai hinh truyan thdng mdi thdng qua cac blog, website ciia cac td chuc, ca nhan biet lap, vdi cac dng nghe truyan thdng da phuong tien Trong sir kiem soat eiia cac co quan chuc nang cdn chua tha bao quat hat thi ban than f I f cac CO quan bao chi chinh thdng, dat dudi sir kiam soat, chi phdi cua Nha nude phai dugc trang bi day dii cac phuong tien lam viec chuyen nghiep, hien dai, tao dieu kien thuan lgi d^ bao chi vuon lan chiam ITnh thi trudng, lam chii thdng tin, thu hiit ban dgc Trong nd lire nay, nganh thua ciing phai tang cudng sir phdi hgp va mgi mat da gdp pbSn dinh hudng va nang cao nhan thue cdng dan ve thua nha nude y f y - Ben canh ba nhdm giai phap tren cung can tien hdnh ddng thdi cdc gidi phdp hd tro nhu: + Tdng cudng tinh chiin ddu cho cdc sdn phdm thdng tin Bao chi phan anh nhanh nhay, chinh xac nhimg vin dk thui nli com cuoc sing, phat hien kip thdi nhimg bilu hien, hanh vi, xu hudng khong phii hgp hoac gay ton hai den cong tac thui cua Dang va Nha nude, kien quylt diu tranh true dien vdi nhimg ylu tl tieu cue dk loai trir nhimg tac ddng gay hai din sir nghiep cdng tac thue Dd cung la qua trinh bao chi thue hien chirc nang quan ly xa hoi cua minh Bao chi cung cin nim bit, tim hilu nhimg nhan tl mdi sinh dl el vu, khich le kip thdi cho cac gia tri tich cue, gdp phin xay dung he thing chinh sach thui eiia Dang va Nha nude va lam phong phu them ddi song thue 107 + Md rong tinh da chiiu ciia thdng tin Bao chi phai trd ciu nli dl chuyin tai cac chii truong, dudng lli, chinh sach thui cua Dang, Nha nude din quan chung nhan dan va phan anh tam tu, nguyen vong cua ngudi dan, gop phin hoan thien su quan ly cua Dang, Nha nude sat vdi yeu ciu cua thue tl Day la mli quan he cd tinh tuong ho, ylu tl anh hudng quylt dinh din ylu tl kia, va ylu tl thir hai qua trinh van ddng lai tac dong trd lai dl hoan thien ylu tl ban diu D I xir ly tdt mdi quan he nay, bao chi cin md rong cac hinh thiic diin dan liy y ' t kien cua nhan dan, ehuyen tai khach quan nhimg kiln nghj c6 tinh thin xay dung va f tao "kenh giao tiep" giiia cong chiing vdi co quan quan ly Sir quan tam cua ddc gia se tao dieu kien cho bao chi thue hien diy du chirc nang quan ciia minh + Hit sue chu y din phuang thue chuyin tdi thdng tin, nhat la cac thu phap t ^ nghe thuat Can chii y lira ehgn hinh thue tha hien phu hgp vdi ndi dung va ca nhu cau, kha nang tiep nhan ciia ban doe Thdng tin bao chi can dat dan sir uyan chuyan, f f \ \ linh boat tiap can van da, ngdn ngir mam mai, chinh xac, giau hinh anh, cd sir phan tang ndi ham ngu nghTa, tranh rap khudn, giao diau, ciing nhae va don dieu Dung d gdc quan ly, cac co quan chuc nang cung nhu nganh thua can cd su ho trg thudng xuyan cho boat ddng bao chi, nhu: tao diau kien cho cac nha bao nang cao trinh do; ho trg va mat vat cbSt cho hoat ddng nghiep vu, gdp pbSn tang f y ' nang lire boat ddng eiia eae nha bao; chii y tiep thu nhimg phan hoi tir cuoc song dugc chuyin tai tren bao, tranh tinh trang su viec da "qua mil mua" mdi quan tam giai quylt, se khdng tranh khoi nhirng hau qua tai hai Tdm lai, bao chi da va dang khing dinh vai tro quan cua minh ddi sdng xa hdi Vdi rieng sir nghiep cdng tac thui, hoat dong thong tin bao chi thdi gian qua da cd nhimg tac ddng manh me, tich cue Bao chi da tham gia vao boat ddng giao due tu tudng, dao ly tit dep cua he thing chinh sach thui, trd mot "kenh giao tilp" kha hieu qua, chuyin tai din ban doc lugng Idn tri thirc vl tinh nhan van ban chit cua thui Nhimg tri thirc dd se gop phin nang cao nhan thirc mdi ngudi Dd la ylu tl nIn tang, can ban cua sir nghiep dong vien 108 cho NSNN Bao chi ddng thdi la phuong tien hieu qua tham gia quan ly xa hoi, mot "kenh" thdng tin giup cac nha quan ly phat hien va giai quylt cac dilm nong, nhirng tdn tai ciia ddi sdng thui, ngan chan cac bilu hien, hanh vi lam tin hai din sir nghiep cdng tac thui cua Dang va Nha nude Tren eo sd cac gia tri tu tudng dao ly cua phap luat thue, bao chi da thue hien kha tit chirc nang "bo loc" thong tin, gop phan djnh hudng du luan, Idi song xa hdi Bao chi cung true tilp tham gia tl chirc nhieu boat ddng cd y nghTa va hieu qua xa hoi rong Idn, tao nhimg ggi y, dk xuit cho cac CO quan chire nang, tdn vinh nhimg tl chirc, ca nhan diin hinh tien tiln ITnh vuc thui Thdi gian qua cung ghi nhan su phat triln da dang, nhanh > t chdng eiia nhieu the loai bao chi Xu hudng dan xen, giao thoa giua cac thi loai co y t "> , ^ phan ndi trdi da timg bude hinh cac tha loai mdi Cac hinh thue chuyen tai thdng tin cang nit ggn va dung lugng, da cap thang v^n da va cung cSp tu lieu dam dac cho ban dgc Tuy nhian, boat ddng bao chi cung cdn mot sd ban cha, nhu > f > ^ y chua dap ung day du, hgp ly nhu cau thdng tin ciia ddc gia, sue hap dan ciia nhiau f f f r bai viat chua cao, chua tao dugc sir loi cudn tu phia ngudi tiap nhan Mang bai viat y f f f ly luan va thua cd mot sd cay biit xdng xao, xuat bien thudng xuyan, song phai thira nhan mot thue ta la so vdi cac ITnh vuc khac, bao chi viat va thua nha nude ndi chung va ly luan va thua ndi riang chua hinh dugc nhirng cay biit sac sao, ''cd quyan uy" Day cung la sir thiau hut e4n bd khuyat da nang cao hon nua vai trd, vi y f y t tri ciia bao chi viec nang cao nhan thiic cdng dan ve thue, gop phan phat trien su nghiep cdng tac thui eiia Dang va Nha nude, tao thi va lire manh me cho kinh tl Viet Nam eit canh giao luu ciing the gidi./ 109 DANH MUC TAI LIEU THAM KHAO 1/ Ve bao chi [1] A.A Chertcchoni, Cdc thi hgi bdo chi, NXB Thong tin, Ha Noi, 2004 [2] Ban Tuyen Giao trung uong, Tdng cuong Idnh dgo, qudn ly tgo diiu kien di bdo chi nuoc ta phdt triin mgnh me, virng chdc thdi gian tdi, NXB Ly luan chinh tri, Ha Noi, 2007 [3] Le Thanh Binh, Qudn ly vd phdt triin bdo chi, NXB Chinh tri Quoc gia, 2004 [4] Nguyin Khoa Dilm, Ndng cao chdt luong bdo chi Kinh ti Tap chi Kinh t l v a d i r bao, 3/1995 [5] GS Ha Minh Dire, Bdo chi - nhihig vdn di ly ludn vd thue tiin, tap va 2, NXB Giao due, 1994 - 1996 [6] Do Xuan Ha, Bdo chi vdi thdng tin qudc ti, NXB Dai hoe Qudc gia Ha Noi, 1999 [7] Vu Quang Hao, Ngdn ngir bdo chi, NXB Dai hoc Qudc gia Ha Noi, 2001 [8] Hoc vien Bao chi va Tuyen truyen, 80 ndm bdo chi cdch mgng Viet Nam - nhiing bdi hoc lich sir vd dinh huong phdt triin, NXB Chinh tri qudc gia, Ha Noi, 2005 [9] Hoi nha bao, Nghe nghiep vd cong viec cua nhd bdo, 1992 y t > [10] Hoi nha bao Viet Nam, Quy dinh ve tieu chudn dgo dire nghi nghiep bdo chi Viet Nam, NXB Phap ly, 2005 [11] Ho Xuan Huong, Thdi bdo tdi chinh - mot ndm phdt triin Tap chi Kinh t l v a d i r bao 3/1995 [12] PGS.TS Dinh Hudng, Cdc thi hgi bdo chi thong tdn NXB Dai hgc Qudc gia Ha Noi, 2006 [13] Bach Minh HuyIn, Hodn thien thui co chi thi trudng, Thdng tin ehuyen de Bo Tai chinh, 1994 [14] Hdng Khanh, Vdi suy nghivi tuyen truyin nhimg vdn di thoi sir kinh te Tap chi Kinh te va du bao, 3/1995 [15] Hdng Le, Bdo chi ngdnh tdi chinh sir nghiep ddi mdi ddt nude, Thdi bao Tai chinh, 24/10/2003 [16] V.I Lenin, Vi vdn di bdo chi, NXB Su that Ha Ndi, 1984 [17] Ho Chi Minh, Todn tap, Tap - 9, HXB Sir that, Ha Noi, 1991 [18] Hd Chi Minh, Cdch viit, Bai giang tai Idp chinh Dang trung uong, 17/8/1953 [19] Dinh Van Nha, Hi thong bdo chi ngdnh tdi chinh cdn cd su phdi hop tot, tinh chuyen nghiep cao, Tap chi Thue Nha nude _ s f y w [20] Nhieu tac gia, Bdo chi - nhirng vdn de ly ludn vd thue tien, NXB Dai hoc Qudc gia, Ha Ndi, 2001 [21], Nhieu tac gia, Cdc the loai bdo chi chinh ludn nghi thudt, NXB Dai hoc Qudc gia Ha Noi, 2004 [22] Nhilu tac gia, Thi logi bdo chi, NXB Dai hoc Qudc gia TP Hd Chi Minh, Ha Ndi, 2005 f [23] Pham Tai Nguyen, Suquan tdm lanh dgo vd chi dgo cua Ddng ddi vdi bdo chi, Tap chi Kinh tl va du bao so 3/1995 [24] Ph Angghen, Ngudn goc gia dinh ciia chi tu him vd Nhd nude, NXB Sir that Ha Noi, 1952 f [25] Trin Quang, Cdc thi logi bdo chi chinh ludn, NXB Dai hoe qudc gia Ha Noi [26] Tran Quang, Ldm bdo - Ly thuyet vd thue hdnh, NXB Dai hoc qudc gia Ha Noi, 2005 [27] Dao Duy Quat, Ndng cao hieu qua cdng tdc tu tuoiig nhdm thue hien thdns loi cdc ludt thui mdi Tap chi Thui Nha nude 5/2000 [28] Duong Xuan Son - Dinh Van Hudng - Tran Quang, Co so ly ludn bdo y chi truyin thdng, NXB Dai hoc quoc gia Ha Ndi, 2004 [29] Duong Xuan Son, Bdo chi phuong Tdy, NXB Dai hoc quIc gia TP H I Chi Minh, 2001 [30] Tran Due Tai, Le Thanh Nhan, Nhd bdo hiin dgi, NXB Tre, 2005 [31] Ta Ngoc Tan (chu bien), Co sd ly ludn bdo chi, NXB Van hoa Thdng tin Ha Noi, 1999 [32] Hd Te, Tdi chinh vdi sir nghiep bdo chi Tap chi Kinh tl va du bao 3/1945 [33] PGS.TS Nguyen Thi Minh Thai, Phi binh tdc phdm vdn hoc nghi thudt trin bdo chi, NXB Dai hgc qudc gia, Ha Ndi, 2005 [34] V6 Tu Thanh, Mot so nhdn xit vi bdo chi kinh ti Tap chi Kinh tl va du bao, 3/1945 [35] Hiru Tho, Cdng viec ciia ngudi viit bdo, NXB Giao due Ha Ndi, 1997 [36] Nguyen Vii Tien, Vai trd lanh dgo cua Ddng ddi vdi bdo chi thai ky ddi mai, NXB Giao due, Ha Ndi, 1997 [37] Mai Trang, Su dung bdo chi ngdnh tdi chinh de xdy dung vdphdt trien ngdnh, Tap chi Tai chinh, 6/1995 [38], Tran Ngoc Trang, Mdy quan diem nghien cuu vd tdng kit kinh ti hiin Tap chi Phat trien kinh te, 1/1993 f [39], Uy ban Khoa hoc - xa hoi, Tu tudng tiing Viet, 1997 [40] Vien nghien cuu phat trien tri thue bach khoa, Dgi tir diin kinh ti thi trudng, 1998 [41] Bdo chi vi sir nghiep ddi mdi Tap chi Kinh te va du bao, 3/1995 [42] Hien phdp nude CHXHCN Viet Nam, NXB Chinh tri Qudc gia, 1992 [43] Nghi quvet Dgi hoi Ddng todn qudc tir Khod VI din Khod X, NXB Chinh tri Qudc gia Ha Noi, 1986, 1991, 1996,2001 va 2006 11/ Ve thue [1] TS Nguyen Thi Bat - TS Nguyen Duy Hao, Gido trinh Qudn ly thui, Dai hoc Kinh te quoc dan, NXB Thong ke, 2002 [2] Vd Dinh Hao, Cdc cdng cu tdi chinh kinh ti thi trudng, Thdng tin chuyen de Bo Tai chinh, 1993 [3] V6 Dinh Hao - Nguyen Cdng Nghiep, Tdi chinh nin kinh ti thi trudng vd xu thi phdt triin d Viet Nam, NXB Phap ly 1991 [4] Phan Tuyet Hang, Thui vd cdi cdch thui d Viet Nam, Luan an Phd tien sT, Trudng Dai hoc Kinh te quoc dan, 1994 [5] PGS.TS Nguyen Thi Lien - TS Nguyen Van Hieu, Gido trinh Nghiep vu Thue, Hoc vien Tdi chinh, NXB Tai chinh, 2005 [6] PGS.TS Do Due Minh - TS Nguyen Viet Cudng, Gido trinh ly thuyit thui, Hoc vien Tai chinh, NXB Tai chinh, 2005 r y f y f [7] Quach Due Phap, Thue cdng cu dieu tiet vi md nen kinh ti, Luan an f PTS, Trung tam Khoa hoc va nhan van qudc gia, 1996 [8], Huynh Huy Que, Thue vdi yeu cdu cdng khai, minh bach, Tap chi Tai chinh doanh nghiep, 7/2007 [9] Tdng cue Thue, Bdo cdo tdng kit cong tdc tir ndm 1990 din 2005, [10] Tdng cue Thue, Ke hoach thue hiin chiin luge thui din ndm 2010 [11] Tdng cue Thu§, Thui Viet Nam qua cdc thdi ky lich sir, tap 8, NXB Chinh tri Quoc gia, 2001 [12] Vien nghien cim phat trien tri thue bach khoa, Dgi tir diin kinh ti thi trudng, 1998 ... NHAM NANG CAO HIEU QUA CUA BAO CHI TRONG VIEC NANG CAO NHAN THlTC CONG DAN VE THUE NHA NU'OC r 3.1 f 84 -y Mot so van de dat qua viec nghien ciru vai tro cua bao chi vdi viec > f nang cao nhan... 2: Vai tro cua bao chi vai viec nang cao nhan thue cong dan thu6 nha nuac f f Chuong 3: Mot so de xuat nham nang cao hieu qua ciia bao chi viec nang cao nhan thue cong dan ve thue nha nuac... khdch quan 87 3.1.2.2 Ve chu quan 88 3.2 De xuat mot so giai phap nham nang cao hieu qua thong tin bao chi viec nang cao nhan thirc cong dan ve thue nha nu'dc 89 3.2.1 Ve c0 chi chinh sdch 90