Quản lý thu thuế giá trị gia tăng đối với doanh nghiệp nghiên cứu tình huống tại cục thuế thanh hóa

INTERNATIONAL EXECUTIVE MBA PROGRAM (leMBA) Chirang trinh cao hoc Quan trj kinh doanh Quoc te LUAN VAN TOT NGHIEP QUAN LY THU TRUE GIA TRI GIA TANG DOI VOfl DOANH NGHIEP - NGHIEN ClTU TINH HUONG TAI c u e THUE THANH HOA LE NGQC SON IEMBA#3 THANG 05, 2007 INTERNATIONAL EXECUTIVE MBA PROGRAM (leMBA) Chirang trinh cao hoc Quan trj kinh doanh Quoc te BAN LUAN VAN N A Y DLTOC N Q P C H O TRirCJNG DAI HOC IRVINE (HOA KY) VA KHOA QUAN TRI KINH DOANH (TRLTdNG DAI HOC QUOC GIA HA NOl) BAN LUAN VAN L A M Q T P H A N B A T B U Q C T R O N G C H U O N G TRINH D A O TAG THAC SY Q U A N TR! KINH DOANH QUOC TE THANG 05,2007 Phe duyet cua Chuong trinh Cao hoc quan tri kinh doanh quoc te Chu nhiem chuong trinh Tdi xac nhan rang luan van da dap ung dugc cac yeu cau ciia mot luan van tot nghiep thugc chuong trinh dao tao Thae sy Quan tri kinh doanh Tri Dung Chu tich Hoi dong P G S - T S VU Chung tdi, ky ten dudi day xac nhan rang chung tdi da dgc toan bg luan van va cdng nhan ban luan van hoan toan dap ung cac tieu chuan ciia mot luan van Thae sy quan tri kinh doanh -'TSTNa^^rSnTjggc Anh vien hudng dan Cac vien Hoi ddng (Xep thu tu ten theo bang chu' cai) TS Nguyen Ngge Anh ^-ffcu.^A^'' TS Tran Doan Kim NCS Dang Ngge Su DANK MUG CAC TlT VIET TAT GTGT Gia tri gia tang NSNN Ngan sach Nha nuac MST Ma so thue UBND Uy ban Nhan dan DTNT Doi tugng nop thue XLTK Xu ly id khai WTO To chuc Thuong mai The giai GDP Tong san pham quoc noi MUC LUC PHAN MO DAU Trang • Su can thiet va y nghTa cua de tai nghien cuu Muc dich nghien cuu Phuang phap nghien cuu Ket cau luan van CHirONG LY L U A N CO BAN VE THUE GIA f RI GIA f QUAN LY THUE GlA TRI GIA ANG VA TANG Thue gia tri gia tang 1.1 3 1.1.1 Khai niem 1.1.2 Nhirng nhan to co ban cua Lugt thue gia tri gia tang 1.2 Vai trd cua thue gia tri gia tang 14 1.3 Quan ly boat dgng thu thue gia tri gia tang 15 1.4 Cac phuang phap quan ly boat ddng thu thue gia tri gia tang ddi vdi doanh 17 nghiep 1.5 Md binh quan ly thue gia tri gia tang ddi vdi doanh nghiep 19 1.6 Quy trinh quan ly boat ddng thu thue GTGT ddi vai doanh nghiep 20 CHirONG T H l f c TRANG HOAT DONG QUAN L ^ THUE GTGT DOI 26 V d l DOANH NGHIEP TAI CUC THUE THANH HOA TRONG T H d l GIAN VITA Q U A Tdng quan ve Cue thue Thanh Hoa 26 21.1 To chuc bo may va nhan su Ldnh dao Cue thue 26 21.2 Chuc ndng nhiem vu 26 2.1 Tinh binh phat trien cua cac doanh nghiep tai Thanh Hoa nhQ*ng nam vua 2.2 28 qua Thue trang cdng tac quan ly thue GTGT ddi vdi doanh nghiep tai Cue 2.3 30 thue Thanh Hoa thai gian vua qua 231 Thue trang nhitngyeu to ddu vao theo mo hinh hop den 30 2.3.2 Nhitng yeu to thuoc ve hop den 33 2.3.3 Nhitng nhan to ddu 45 CHU^ONG NHt}>ifG KIEN iVGHI D S I M S I QUAN LY HOAT DONG 50 THU THUE GTGT DOI V l DOANH NGHIEP TAI c u e THUE THANH HOA Nhung yeu cau dat phai ddi mdi boat ddng quan ly thu thue GTGT ddi 3.1 50 vdi doanh nghiep 3.1.1 Xudt phat tuyeu cdu khde phue nhitng ton tai cdng tac quan ly thue 50 3.1.2 Xudt phat tie yeu cdu cdi each quan ly thue 50 3.1.3 Xudt phat tiryeu cdu phat trien cua doanh nghiep vd hoi nhdp kinh te 51 quoc te Mot so kien ngbi ddi mdi quan ly boat ddng thu the GTGT ddi vdi doanh 3.2 51 nghiep tai Cue thue Thanh Hoa 3.2.1 Kien nghi ve chinh sach 55 3.2.2 Kien nghi nhitng gidi phap de ndng cao trinh do, ky ndng cua can bo 56 3.23 Kien nghi doi vdi cac yeu to thuoc ve hop den KET LUAN TAI LIEU THAM KHAO 57 67 68 DANH MUC BANG BIEU VA SO DO HINH VE CHl/ONGl: Bang 1.1 Vi du ve cache van hanh cua thue gia tri gia tang Bang 1.2 Vi du ve cache van hanh cua thue doanh thu Bang 1.3 Vi du v^ trudng hop hoan thue GTGT 12 Hinh 1.1 Tdm tat qua trinh thue hienthue GTGT cua doanh nghiep 14 Hinh 1.2 Md hinh hop den quan ly boat dgng thu thu^ 19 Bang 1.4 Cac bg phan thue bien quy trinh quan ly thue theo cap quan ly 21 Hinh 1.3 Md ta quy trinh dang ky thue 22 Hinh 1.4 Md ta quy trinh xuly tdkhai va chung tu nop thue 23 Hinh 1.5 Mdta quy trinh quan ly thu ng thue 24 Hinh 1.6 Md taquy trinh tra kiem tra 24 Hinh 1.7 Md ta quy trinh tuyen truyen va ho trg DTNT 25 CHl/ONG 2: Bang 2.1 So doanh nghiep tren dia ban tinh qua cac nam 29 Bang 2.2 Trinh can bg Cue thue qua cac nam 32 Hinh 2.1 Md ta cac yeu to tam ly xuat phat tu nhu cau cua nguai 33 Bang 2.3 Tinh hinh ke khai dang ky thue, cap ma so thue cac doanh nghiep tai Cue thue Thanh Hoa Bang 2.4 Tinh hinh nop td khai thue qua cac nam cua doanh nghiep 35 36 Bang 2.5 Tinh hinh ch^t lugng td khai thu^ cua cac doanh nghiep 37 Bang 2.6 Tinh hinh thue bien nop thue GTGT theo ke khai cua cac doanh nghiep 37 Bang 2.7 Tinh hinh tra, kiem tra tai doanh nghiep 40 Bang 2.8 Tinh binh cdng tac tuyen truyen ho trg doanh nghiep 41 Hinh 2.2 Md hinh khuyen khich ngudi lao dgng hoan nhiem vu 44 Bang 2.9 Tdng hgp ket qua thu thue cac doanh nghiep so vdi tdng so thu tu kinh te tai Cue thue Thanh Hoa 45 Bang 2.10 Tdng hgp ket qua thue bien ke boach thu thue GTGT ddi vdi doanh ghiep tai Cue thul Thanh Hoa tu nam 2004 din nam 2006 46 CHU'ONG 3: Hinh 3.1 Mo hinh tuan thu thue 58 Hinh 3.2 Md ta chien luge quan ly theo cac cap tuan thu thue 59 Hinh 3.3 Md hinh phan loai doanh nghiep 61 Hinh 3.4 Md hinh tra, kiem tra 62 Hinh 3.5 Md ta tra, kilm tra theo ndi dung vi pham 62 Hinh 3.6 Md hinh uy quyen 65 PHAN MO DAU Su chn thiet va y nghia cua de tai nghien cuu Vdi han hai muai nam thue bien dudng Idi ddi mdi ve kinh te, nen kinh te Viet Nam da phat trien va cang hoi nhap vao nen kinh te quoc te Dae trung cua nen kinh te Viet Nam bude vao thai ky hoi nhap la doanh nghiep cang giu vai trd chu dao nen kinh iL Trong qua trinh cai each kinh te, thay vi cac bien phap hanh chinh Nha nude cang su dung cac cdng eu quan ly dieu tiet vT md nen kinh te, thue la mot nhung cdng cu quan trgng Chinh sach thu6 phu hgp va cdng tac quan ly boat dong thu thue dugc ddi mdi cd y nghTa v6 cung to Idn, nang cao y thue trach nhiem cua doanh nghiep viee thue bien phap luat thue, dam bao ngudn thu cho ngan sach Nha nude, dieu quan trgng ban la neu cd chinh sach thue phu hgp, cdng tac quan ly boat dgng thu thue tot se cd tac dgng khuyen khich dau tu phat trien doanh nghiep ben v&ng, tren ca sd de tao ngudn tang thu NSNN mot each vfnig chic Vi vay, hien nhung van de ly luan ve thue GTGT va quan ly boat dgng thu thue GTGT ddi vdi doanh nghiep dang la van de dugc nhieu ngudi quan tam nghien cuu, dac biet la tren cac ngi dung ve chinh sach, phuang phap quan ly, quy trinh quan ly; cac yeu td nhu trinh do, kien thue cua can bg thue va phuang phap lanh dao Tu nhCrng ly tren, van dung kien thue da dugc hgc tap, nghien cuu va tu thue tien cdng tac Tac gia ebon de tai: Quan ly thu thue gia tri gia tdng doi vdi doanh nghiep - Nghien eitu tinh hudng tai Cue thue Thanh Hod, nham dua nhung kiln nghj gdp ph4n hoan chinh chinh sach thue GTGT va giai phap ddi vdi quan ly boat dgng thu thul GTGT ddi vdi doanh nghiep de ap dung vao Cue thu6 Thanh Hoa 3.2.1 Kien nghi ve chinh sdeh Tir nhirng phan tich d Chuong 2, phdn tich mdi trudng vT md, phdn tich SWOT Tde gia dl xudt kiln nghi vl thul GTGT nhu sau: Hien thui gid tri gia tdng eon ton tgi ba miic thui sudt 0%, 5%, 10%: NIU thue hien mot miic thul sudt nhdt thi se lam gidm chi phi bdng each don gian hod cac yeu cdu sd sach, chung tir Dieu ndy cung giup dan gian hod cac yeu cdu s5 sdeh, chung tir, don gidn hod cde mdu bieu ke khai thul, thuan Igi cho cd ngudi nop thul va ca quan Thul Sir dung mot miic thul sudt nhdt ban chi dugc hoan thul, ban ehl gian Idn trdn thul Neu sir dung nhieu miic thue sudt nhu hien Idm tang them edc thu tuc cong viee ban hdng, mua hang phdi xdc dinh mire thul sudt cho tirng loai hang hod, xudt hien cde hdnh vi xdc dinh khdng dung nhdm hang hod, van dung sai thue suat de trdn thul, vd phire tap quan ly thul Hudng tdi thue gid trj gia tang chi dp dung mot mure thue sudt tren 0%, nhung boi canh hien thi cdn chuyen sang sir dung mot co cdu thue sudt bang 0% va mot miic thue sudt tren 0% (thay vi mot mure bang 0% vd hai mire tren 0% nhu hien nay) Ve phuong phdp tinh thue: Luat thue gid tri g»a tang hien dp dung phuong phap tinh thul la phuang phdp khdu trir va phuong phdp true tiep tren gid tri gia tang Viee dp dung phuang phdp lien quan den viee sii dung hod don mua bdn hang hod dich vu khde nhau, khdng dugc khdu trir thue, hodn thue neu mua hang hod chiu thue gid tri g'a tang bdng hoa don thdng thudng Viee phiic tap cho doanh nghiep viee qudn ly bach todn chi phi SXKD va cong tac qudn ly eiia co quan Thul Vi vay kiln nghi "^n nghien ciiru chuyin sang dp dung mot phuang phdp khdu trir vi hodn thui gid tri gia tdng: Hien quy dinh trudng hgp hoan thul GTGT, dilu ndy lam cho he thong thul trd nen pbirc tap va khdng ro rdng, vi vay cdn phdi dugc sdp xip lai Vi du cd thi nen dp dung luy kl sd thue dm thdng cho tdt ca cac doanh nghiep 55 vd dat mot ngudng dl dugc hodn thul ky, khdng nen quy djnh trudng hgp hodn thul GTGT nhu hien 3.2.2 Kiin nghi nhitng gidi phdp di ndng cao trinh dp, ky ndng cua cdn bd: Hieu qud qudn ly boat dgng thu thul phu thugc phdn Idn vao trinh kiln thirc, ky nang, hanh vi thdi cua cdn bg thue De khde phue nhu-ng nhugc dilm vl trinh kien thiic vd hdnh vi thdi cua can bg thul da trinh bay tai Chuang Nhiing gidi phdp thue hien ndng cao trinh cho cdn bg thue dd la: Cd the dp dung hinh thitc ddo tao cdng viee: hinh thirc phii hgp vdi cdng viee cdn thue hdnh, ngudi cdn ddo tao dugc hudng dan kem cap cua nhiing chuyen vien cd trinh ky ndng cao Nhugc diem cua hinh thirc ndy dnh hudng din cong viee cdng chire phdi hgc tap dl ndng cao trinh ciia hg cdng viee Cd thi dp dung hinh thiic ddo tao ngodi cdng viee: gdm cde bdi giang tren Idp, chieu video va chilu phim, tien hdnh cde bdi tap tinh hudng, phan tich tinh hudng hoac dao tao bang tin hgc lap chuong trinh tren mdy tinh de hudng ddn thue hanh, td chiic tham quan, khao sdt nude, td chire cde dien dan, hoi nghi khoa hge phuang phdp ndy hieu qua hon Can cir chiln luge phdt trien eua Nganh thue, xdy dung ke hoach ddo tao phdt trien ngudn nhdn luc dai ban theo phuang dn sau: Phuong dn I: Trong so cdn bg chua dat trinh Dai hgc cdn phdn loai ddnh gid lua chgn cdn bg tre, khoe cd khd nang phdt trien cur di ddo tao tai cac trudng Dai hgc, nhirng cdn bd tudi cao khdng cd khd nang ddo tao, xdp xIp lam cdng tde khde phii hgp; kiln nghi cdp tren van dung chinh sach ho trg vat ehdt dgng vien nghi huu trudc tudi Ngi dung kl hoach gdm cde bude sau: 56 Bude 1: Phan loai doi tugng cdn bd cdn ddo tao Bude 2: Phdn tich thue trang ndng lue ciia can bg Bude 3: Xdc dinh ngi dung dao tao, hinh thiic dao tao cu thi tren co sd so sdnh trinh phdi dat tdi vdi ndng luc ciia cdn bg Bude 4: Lap ke hoach dao tao Bude 5: Thue hien ke hoach ddo tao Bude 6: Ddnh gid ket qud ddo tao Bude 7: Thang tien (de bat, ndng ngach), ndng luong, thay ddi cong viee phu hgp Phuong dn 2: Ndng cao ehdt lugng tuyen dung mdi, thue hien ehl thi tuyin ddu vdo, chi tuyen dung nhung cdn bg cd trinh Dai hgc trd len phii hgp vdi nhiem vu cua ngdnh Thue, cd kien thirc chuyen mdn, sir dung thao mdy vi tinh, cd mot ty le cdn bg cd trinh ngoai ngu" ndi, viet, dich ITnh vuc chuyen mdn 3,2,3, Kien nghi ddi v&i cde yeu td thugc ve "Hop den", Md hinh "hop den" nhu trinh bay d Chuong I, phuong phdp phdn tich edc chi tieu tai chinh trinh bay tai Chuang vd phdn tich mdi trudng vT md, phdn tich SWOT, van dung edc kit qua trinh bdy phdn tich, d phdn Tac gia xin trinh bay cac van de co bdn sau: Xdy dung md hinh tudn thu thue: De khac phue cde tdn tai thue hien quy trinh qudn ly ke khai vd thu ng thul Cue thul can nghien ciru van dung xdy dung md hinh tudn thu thul va phuang phap qudn ly thue Su tuan thu thul ciia doanh nghiep la hdnh vi chdp hdnh phap luat thue theo diing muc dich cua phdp luat mot cdch ddy du, tu nguyen vd diing thdi gian Hdnh vi tudn thu thul dugc nhin nhan mot each toan dien theo md hinh cdp tudn thu thue; dd hanh vi tuan thu thul dugc thue hien d miic ddi tugng chdp hdnh nghTa vu thue dugc quy dinh luat thue 57 Cae cap tudn thii eua doanh nghep nop thue dugc the hien d mire chdp nhan hay tir chdi nghTa vu thue hay thai tudn thu ciia doanh nghiep Ddy chinh Id cdp the hien mdi quan he eua doanh nghiep vdi co quan Thue, Id miic chdp nhdn hay tir chdi cac quy dinh ciia luat thue, cac kl hoach vd cdng cu qudn ly eua co quan Thue, cd the chia mire sau (Hinh 3.1): B I Su tudn thii thue cua doanh nghiep E Hinh 3.1 (B) YIU td thugc vl dac dilm eua doanh nghiep, quy md, loai hinh sd hiru, md hinh td cbirc sdn xudt kinh doanh, miic hieu biet ve thue vv (I) YIU td nganh nhu ty suat Igi nhuan nganh, ty so khodn hien tai, ty so khodn nhanh, Igi thi vl chi phi (S) Nhdn td xa bdi: Chudn muc xa hoi, du ludn xa bdi, trinh van hod ciia chu sd hQ-u (E) Nhdn td kinh tl: lai sudt, tde dgng cua he thdng thul din tinh hinh sdn xudt kinh doanh, lam phdt, chinh sdeh eua nhd nude anh hudng kinh tl thi gidi (P) Ylu td tam ly: Thai ddi vdi rui ro, nhdn thirc vl su cdng bdng tudn thu thul; sg hai lo sg vl khd ndng vi pham luat thul, co hoi tron thul Nhu vay cd the thay tac dgng cua cde ylu td B, 1, S, E, P din tinh trang tuan thii thul eiia doanh nghiep Vdn dl ca bdn la lam thi nao dk co quan Thul dat dugc mire tudn thu cao (bieu luc qudn ly thul) Muon vay Cue thul ngodi viee hilu vl nhirng ylu to tde dgng 58 den hanh vi tudn thii eiia doanh nghiep cdn phai phan biet dugc cdp tuan thii ciia doanh nghiep, ddu la nhdm ddi tugng tudn thii vd khong tuan thii; sir tudn thu ciia timg nhdm ddi tugng diln d cap nao, tir Cue thul cd chien luge thich hgp vdi timg nhdm ddi tugng Theo trinh bay d hinh 3.1 cd cdp tudn thii ciia doanh nghiep: Cam kit: cap doanh nghiep san sang lam diing, hgp tac vdi co quan Thue theo cac ke hoach qudn ly thue va tudn thii mot each tich cue Chdp nhdn: Doanh nghiep chdp nhdn nhimg yeu cdu qudn ly thue va tin tudng vao ca quan Thue, d miic doanh nghiep co gang tudn thii nhung ddi khong cong Miin cudng: La each tiep can chong ddi, doanh nghep cd su ddi dau vdi ca quan thue, d cap doanh nghiep khdng mudn tudn thii cac ke hoach qudn ly ciia ca quan thue Tit chdi: d cap doanh nghiep quyet dinh khdng tudn thii, hoan toan tach khdi su quan ly cua co quan Thue Cue thue cd the dp dung cac chien luge quan ly theo md hinh thdp (Hinh 3.2): Hinh 3.2 59 Ddi vdi cdp cam kit: Ap dung chiln luge tu qudn ly, sir dung phuang phdp qudn ly cde doanh nghiep d cdp cua ca quan Thul chu ylu dua tren cac ylu tl tdm ly dk khuyin khich, ho trg, tu van giiip cac doanh nghiep tu gidc thue hien tdt luat thul Ddi v&i cdp chdp nhdn: Chien luge qudn ly dp dung phuang phdp qudn ly dua tren edc yeu td tdm ly Id chu ylu va cd ket hgp sir dung phuang phap qudn ly theo co ehl menh lenh de bude phai thi hdnh Ddi v&i cdp miin cudng: Chien luge quan ly dp dung phuang phdp qudn ly theo ca ehe menh lenh la chii yeu, cd ket hgp sir dung phuang phdp dua tren khai thae yeu to tdm ly de gido due thuyet phue doanh nghiep tu gidc chap hdnh Ddi v&i cdp tit chdi: Chien luge qudn ly la sir dung phuang phdp qudn ly theo co ehe menh lenh de huge doanh nghiep phdi tudn thu phdp luat thue, neu khdng tuan thu phdi xir ly theo phdp luat Viee nghien ciru xdy dung md hinh tudn thu thue nhu trinh bdy tren cho thdy ca quan Thue ket hgp quan ly theo ca ehe menh lenh va qudn ly dua tren co sd khai thde cac yeu td ve tdm ly De dat muc tieu quan ly boat dgng thu thue, ca quan Thue cdn tap trung ddu tu ngudn luc vao nhdm doi tugng thugc cdp mien cuong va cdp tir choi nhu vay se tilt kiem dugc ngudn luc Nhdm ddi tugng thugc cap cam kit va chdp nhdn, ca quan Thue chi cdn ddu tu ngudn luc vdo tuyen truyin giao due, khuyen khich dgng vien hg thue bien tdt luat thul, nlu 1dm tot nhdm se gdp phdn ho trg ca quan Thul viee tuyen truyin giao due chdp hdnh luat thul cgng ddng doanh nghiep Ddi m&i cdng tde tra, kiim tra: De khde phue nhirng tdn tai, ban chi cdng tde tra, kiem tra da neu tai Chuang 2, Cue thul cdn xdy dung kl boach tra, kiim tra dua tren phdn tich cac chi tieu tdi chinh nhu: ty sudt lgi nhuan ggp, ty le sinh Idi tren tai sdn, ty le sinh Idi tren von ehii sd hiru, ty sd khodn hien tai, ty sd khodn 60 nhanh va ket qua phdn tich mo binh thdp tudn thii thue theo cap Tren ca sd phan tich phdn doanh nghiep nhdm: Nhdm I: la nhiing doanh nghiep chdp hanh tot Nhdm 2: la nhirng doanh nghiep cd vi pham nhung khong nghiem trgng Nhdm 3: la nhdm cac doanh nghiep vi pham nghiem trgng Tren ca sd phdn loai nhdm miic vi pham ciia doanh nghiep de xdy dung ke hoach tra, kiem tra cd can cii khoa hgc Mo hinh phan loai doanh nghiep va mo hinh tra, kiem tra dugc md td nhu sau (Hinh 3.3): So ca sd tra So CO sd khong tra Hinh 3.3 Tu viee phdn loai doanh nghiep theo nhdm miic vi pham, ke hoach tra, kiem tra dugc tiln hanh nhu sau: Nhdm la nhiing doanh nghiep vi pham nghiem trgng phai thue hien tra, kiim tra 100%); nhdm la nhirng doanh nghiep cd vi pham nhung khdng nghiem trgng lira chgn tra chuyen de theo ngi dung vi pham; nhdm I la nhiing doanh nghiep chdp hanh tdt, lua chgn tra, kiem tra xac sudt mot sd doanh nghiep de danh gia D I tranh philn cho doanh nghiep, tiet kiem ngudn nhdn luc cho ca quan Thue chuyen dan tu hinh thiic tra chu yeu tai doanh nghiep sang kiem tra chii yeu tai ca quan Thul (Hinh 3.4) 61 ^ ^ $ ^ # ^ s Thanh tra tai ca quan Thue Thanh tra tai doanh nghep Hinh 3.4 Chuyen tir tra toan dien sang tra theo ngi dung vi pham (Hinh 3.5): Doi tugng tra Hinh 3.5 De ban ehe, phdng ngira khac phue tieu tieu cue tra, kiem tra thul ddi vdi doanh nghiep, giai phap thue hien kien nghi ve tra la: Xdy dimg tieu chi phan loai nhdm doanh nghiep tren ca sd phdn tich nhimg nhdn td tac dgng din tinh hinh chdp hanh luat thue ciia doanh nghiep LTng dung cong nghe thdng tin cac khdu phdn tich xac dinh tieu chi phdn loai doanh nghiep Ban hanh qui chi giam sat tra, kiem tra thue ddi vdi doanh nghiep vi xdy dung td chiie: Cde ngi dung hop den gan lien vdi mot to chuc, to chuc d ddy la td chiic qudn ly boat dgng thu thue ddi vdi doanh nghiep 62 De khde phue nhiing tdn tai quan ly boat dgng thu thue hien cdn phai chuyin ddi td chire bg mdy theo md hinh chire nang bao gdm: churc nang tuyen truyin ho trg ddi tugng nop thue; xir ly ke khai thue; qudn ly thu ng thul; kiim tra gidm sdt ke khai thul; tra, kiem tra thue Td chire qudn ly theo md hinh cbirc ndng se tao dilu kien chuyen mdn hod, ndng cao tinh chuyen nghiep, chuyen sdu eiia tirng khdu cdng viee va ky nang eua dgi ngii cdng chire thue Kiin nghi ve phuong phdp ldnh dgo: Trudc yeu cdu ngdy cdng cao cua cdng tde qudn ly boat dgng thu thue gid tri gia tang doi vdi doanh nghiep thdi ky cdng nghiep hod hien dai hod vd hoi nhdp kinh te quoc te Toi xin dugc neu edc kien nghi sau: Mot Id: Phdi biet van dung ket hgp cde phuong phdp ldnh dao de dat muc tieu, tao dugc su ung hg cua du ludn ve hanh vi tich cue vd len dn hdnh vi tieu cue cdng tde quan ly hoat dgng thu thue GTGT ddi vdi doanh nghiep Tdng cudng cong tde phdi hgp tuyen truyen gido due nham ndng cao y thirc chdp hdnh luat thue eua edc doanh nghiep Neu doanh nghiep hieu dugc nghTa vu, trach nhiem viee thue hien luat thul se tao dugc su ddng thuan giu-a ngudi nop thue vdi co quan Thul Nhu vay hieu qud qudn ly thue se cao ban so vdi cde phuang phdp cudng ehe menh lenh, dieu ndy chi cd the thue hien dugc lam tdt cdng tac tuyen truyen giao due phap luat thue Hai Id: Van dung cd cde hinh thirc khen thudng: Thudng theo tich bdng tiln, thudng theo cdng viee hodn xudt xac, thudng theo vi tri lam viee Pham vi ddi tugng thudng cd the cho mot cd nhdn hay mot nhdm, mot Phdng chire nang, mot don vi Thudng bdng hinh thirc phi tdi chinh, khen thudng, hinh thure khdng lam tang thu nhdp cua cdng chiic ma chi Idm cho cdng viee trd nen hdp dan, lam cho bdn thdn nhdn 63 vien tu thod man vdi cdng viee, tao tdm ly hanh dien vl viee Idm, cam gidc hoan thdnh tdt cdng viee, lam thi vi hod cdng viee Ba Id: Ung dung cdng nghe thdng tin hien dai hod cdng tde tuyen truyin, ho trg doanh nghiep, coi doanh nghiep Id khach hdng ca quan Thul phdi phue vu Xdy dung cde ky 6t dien tir tai noi cdng cgng phue vu viee tra ciru thdng tin ciia doanh nghiep, ngudi ddn ve nhirng ngi dung lien quan din chinh sdeh thul, thii tuc hdnh chinh vl thul Bdn Id: Thue hien tdn vinh, khen thudng edc doanh nghiep thue hien tdt nghTa vu thul Viee tdn vinh khen thudng edc doanh nghiep la su ghi nhdn thdnh thich ciia hg doi vdi ddt nude, neu thue hien tdt se gdp phdn quan trgng khuyen khich cde doanh nghiep ndng cao trdeh nhiem viee thue hien ke khai nop thue dung quy dinh ciia phap luat Ndm Id: Dk thue hien gan ket mgi ngudi ddi vdi lanh dao Cue thue cdn phdi quan tam todn dien den mgi khdu cdng viee ciia td churc, phdi cdng tdm khdeh quan ddnh gid nhdn xet ket qud cdng viee ddi vdi cdng churc, dam bao hai hod lgi ich ciia moi can bg cdng churc, xdy dung tinh thdn doan ket ciing ho trg Ian Sdu Id: Thue hien phdn quyen vd uy quyen Phdn quyin khdng cd nghTa Id chia quyIn, chia re quyen luc din mire ngudi lanh dao cdp cao td chiic khdng biet cdp dudi cd nhirng quyet dinh quan trgng gi va neu vay ngudi lanh dao chi huy khdng cdn Id ngudi lanh dao chi huy nira Trong thdi gian qua, lanh dao Cue thul bude ddu thue hien mot sd ngi dung phdn quyen cd tac dung tdt Trong thdi gian tdi, yeu cdu cdi cdch hdnh chinh dat tang cudng phan cdp quan ly, dk khde phue tinh trang nhiem vu thi cao nhung quyIn hdnh thi ban ehl, vi vay cdn xdy dung quy ehl phdn quyIn cho cae cdp Phd tuong xurng vdi nhiem vu dugc giao de phdt huy tinh chu dgng qudn ly hoat dgng thu thul tai Cue thul dong thdi cd ca ehl giam sat thue hien phdn quyIn, xdc dinh ro trdeh nhiem ciia ngudi sir dung quyIn dugc giao 64 Uy quyen la giao mot phdn viee ciia lanh dao cho cdp dudi hay giao quyIn gidi quylt cdng viee, uy quyIn mang tinh ehdt cd nhan, dl uy quyIn cd hieu qua cdn sir dung ky thudt uy quyen nhdt dinh, xem xet cong viee cdn uy quyIn, chgn ngudi uy quyIn, thue hien uy quyen, viee uy quyen cho cdp dudi Id tat ylu dl lanh dao tap trung vao gidi quylt nhurng cdng viee Idn quylt dinh din todn bg hoat dgng qudn ly ciia td chirc Thue hien uy quyIn khoa hge, theo quy trinh sau (Hinh 3.6): Ra soat cong viee can uy quyen h gia ket qua Lua chon nguai uy quyen Theo doi tinh hinh thue hien "^ Thirc hien uy quyen Dien giai cho nguai dugc uy quyen Hinh 3.6 Tir cac ndi dung trinh bdy va phdn tich tai Chuang va Chuong cd the thdy rang quan ly hoat dgng thu thul hien ciia co quan Thue van cdn coi doanh nghiep nop thue Id doi tugng qudn ly eiia co quan Thue Vdi quan diem ve mat bdn chat Id quan ly su nop thul ciia DTNT Nhung hien cde nghien ciiru qudn ly thue da nhdn manh muon dat dugc hieu qud qudn ly thul cdn phdi xem xet doanh nghiep nop thue la khdeh hdng ciia CO quan Thul, ddy Id mot yeu td quan trgng nhdt thugc mdi trudng md ca quan Thul phdi quan tam Tdt cd nhung boat dgng cua co quan Thul dl dam bdo doanh nghiep tuan thii tdt nghTa vu thul phdi dugc xem Id cae dich vu phue vu khdeh hdng De thue thi dugc nhirng quan dilm ca quan Thul phdi ddi mdi vd tang cudng qudn ly thul, dd gidi phdp quan trgng nhat nhdm tde dgng vao hdnh vi eua doanh nghiep nop thul bao gom cae cdng viee sau: 65 Thue hien dilu tra nhu cdu khdeh hang, nghien ciru quan dilm, thai vd hdnh vi tudn thii thue ciia edc nhdm ddi tugng de cd nhii-ng gidi phdp quan ly khac cho tirng nhdm ddi tugng Thue hien quan ly thue theo eo ehl doanh nghiep tu ke khai, tu nop thul vd tu chiu trdeh nhiem de tao nhirng dieu kien thuan lgi nhdm tang cudng tdi da su tudn thu tu nguyen ciia doanh nghiep Tang cudng dich vu hd trg tu vdn cho khdeh hang (doanh nghiep), dam bao cung cdp day du thdng tin cho doanh nghiep giup doanh nghiep hoan thdnh ddy dii nghTa vu thue Tuyen truyen, khuyen khich nham tac dgng vdo dao du-c va tinh thdn vi cgng ddng eiia doanh nghiep viee thue hien nghTa vu thue Don gidn hod quy trinh qudn ly thue nham gidm thieu chi phi qudn ly thue; dua tren co sd phdn tich chuyen sdu cde chi tieu ve tai chinh vd cdp tudn thii thue, mdi trudng tde dgng den boat dgng kinh doanh ciia doanh nghiep de gidm ganh nang tra, kiem tra thue cho cde doanh nghiep Ddi mdi ca cdu td cbirc bg may quan ly thu thue nham phue vu nhanh nhdt vd hieu qud nhdt cho cde nhdm doanh nghiep khde Hien dai hod qudn ly thul vdi su ho trg eua cdng nghe thdng tin nhdm gidm thieu thdi gian vd chi phi ke khai, nop thul vd tilp can thdng tin eua doanh nghiep 66 KET LUAN Dua tren co sd ly luan ca bdn vl thul GTGT va quan ly thul GTGT, thdng qua phdn tich tdng qudt vl thue trang quan ly boat dgng thu thul GTGT ddi vdi doanh nghiep - Nghien ciiru tinh hudng tai Cue thue Thanh Hod Tde gid da neu len dugc nhirng uu dilm, nhirng tdn tai ban ehe de de xudt nhii-ng kiln nghi ddi mdi quan ly boat dgng thu thul GTGT ddi vdi doanh nghiep tai Cue thul Thanh Hod Do thue GTGT la mot loai thue mdi dugc dp dung tai Viet Nam tir nam 1999, so vdi cde nude phat trien tren the gidi da dp dung thi d Viet Nam thdi gian thue hien chua dai, chua du dieu kien de tdng ket ddnh gid mot cdch todn dien, vay dua tren ca sd theo doi chi dao thue hien, Tde gid da tong hgp vd manh dan kien nghi cu the vl miire thul sudt thue GTGT, hodn thue GTGT, phuong phdp tinh thue, gidi phdp ve nang cao trinh kien thiic ddi vdi can bg thue; kien nghi cde ngi dung thue hien quy trinh qudn ly, td chire bg mdy, phuang phap lanh dao Do dieu kien thdi gian nghien ciru ban hep, ludn van khd tranh khdi nhu'ng sai sdt nhdt dinh Tac gid mong mudn nhdn dugc nhieu su quan tdm giiip dd eua cde Thdy, Cd gido, cac Nhd khoa hgc, vdi by vgng ban ludn van cd the ddng gdp dugc mot sd gidi phap nhdm ddi mdi qudn ly boat dgng thu thue GTGT ddi vdi doanh nghiep tai Cue thul Thanh Hod Xin trdn trgng cdm on su quan tdm giiip dd cua edc Thdy, Co gido qud trinh hge tap cung nhu qud trinh hudng dan, nghien ciiu vilt ban ludn van nay! 67 T A I LIEU T H A M K H A O Luat thul GTGT cua Nude Cgng hod xa bdi chu nghTa Viet Nam Tdng cue Thul, Hoi ddp ve thul GTGT eiia Nha xudt ban Tdi chinh 6-1997 Quy trinh qudn ly thu thul ddi vdi doanh nghiep ban hanh kem theo Quylt dinh sd 1209 TCT/QD/TCCB 29-7-2004 ciia Tdng cue trudng Tdng cue Thul Paula Samuelson va Willamd Nordhaus, Kinh tl hgc quyIn I, II; Vien thong tin tu lieu Md vd Dia ehdt xudt bdn thdng 2-1989 Le Van Tdm, Gido trinh quan tri doanh nghiep, Nha xuat bdn thdng ke Ha Ngi 2000 Bg Gido due va Dao tao, Kinh te hgc vT md Gido trinh diing edc trudng Dai hgc, Cao ddng khdi kinh te, Nhd xudt bdn Gido due thdng 10-1999 Nguyen Thi Bdt, Vu Duy Hao, Gido trinh qudn ly thue, Nhd xudt bdn Thdng ke, Ha Ngi-2002 Cde van bdn hudng dan thue hien Luat doanh nghiep, Nha xudt ban Tai chinh Ha Ngi-2001 Bg Tdi chinh, Tdi lieu bdi dudng kien thirc chuyen sdu nghiep vu thue, Kho bac Phan 1, Nhirng kien thirc co bdn ve kinh te hge, Nhd xuat ban Tai chinh, Hd Ngi thdng 6-2003 10 Hge vien Hdnh chinh Quoc gia Mot sd thudt ngir hanh chinh, Nhd xudt bdn thi gdi, Ha Ngi-2000 11 Dai tir diln kinh tl thi trudng, Vien nghien ciru va phd biln tri thirc bdeh khoa, Ha Ngi- 1998 12 Shukla (2006), Chuang trinh hien dai hod vd cdi each nganh thul Viet Nam, Trung tdm phdt triln qude tl, Dai hge tdng hgp DuKe Durham, Bac Carolina, USA 68 13 Bd Tdi chinh, Kl hoach thue hien chiln luge cdi cdch he thing thul din 2010, Ha Ngi thdng 5-2005 14 Dinh Van Mau, Nguyen Van Thdm, V6 Kim San, Tdi lieu bdi dudng vl quan ly hdnh chinh Nha nude Chuang trinh chuyen vien Phdn II, Nhd in Khoa hgc vd cdng nghe - 2004 15 Cue thul Thanh Hod, Bdo cdo tdng kit nam 2003, 2004, 2005, 2006 16 Nien gidm thdng ke 2001-2005 Cue thing ke Thanh Hod dn hanh, NXB Thdng ke Ha Ngi-2006 69 ... VE THUE GIA f RI GIA f QUAN LY THUE GlA TRI GIA ANG VA TANG Thue gia tri gia tang 1.1 3 1.1.1 Khai niem 1.1.2 Nhirng nhan to co ban cua Lugt thue gia tri gia tang 1.2 Vai trd cua thue gia tri gia. .. la: thue doanh thu tinh tren doanh thu ban hang, khong cd khdu tru thue d khau trudc dan den thu thue trung lap, thue trung len thue Thue doanh thu quy dinh cu mdi Ian ban hang la mot Ian nop thue... ly boat dgng thu thue gia tri gia tang 15 1.4 Cac phuang phap quan ly boat ddng thu thue gia tri gia tang ddi vdi doanh 17 nghiep 1.5 Md binh quan ly thue gia tri gia tang ddi vdi doanh nghiep