Thu€ TNCN la m()t lo~i thue' phuc t~p. c6 ph~m vi di~u ch1nh r()ng, lien quan de'n nhi~u ca nhan. Can b() thu€ phai du'QC dao t~o. huffn luyt$n, b6i du'ong sau ky' d~u
d~n v~ phffm ch(t d~o due, tinh thong nghit$p v~1 thu€ TNCN theo nhung qui dinh ch~t
che thu'ong xuyen du'Qc cai tie'n, c6 trlnh d9 ngo~i ngu, ke'toan quo'c te" ... , du kha nang phan tich, danh gia s6 sach ke' toan, chung tu hoa don, do'i chie'u tai lit$u ke khai voi di~u tra, xac minh, phat hit$n mau thuffn, tro'n l~u thue" ...
Vit$c ap d1,mg thue" TNCN se lam tang .so'lu'Qng to khai thue" rna nganh thu€ phai ki€m tra, tfnh thue", khong giai quye't theo lo'i thu cong, tai lit$u t6ng hQp thu'ong thfft thoat, mfft nhi~u thoi gian. Nganh thue" cffn khffn tru'ong tang cu'ong trang thie"t hi cong nght$ tin h9c cho cac Cvc thue," Chi qtc thue' d~ vit$c tri€n khai thu€ TNCN dttQc thu~n lQi. Voi ht$ tho'ng may vi tinh hit$n d~i. can b9 se c6 du'QC ht$ tho'ng thong tin dffy du, chinh xac, dap ung nhu cffu quan ly, tfnh thue" voi hit$u sufft cao. Rieng do'i voi cac khoan thu
nh~p thuong xuyen, t~m thu hang thang thanh toan cuo'i nam, ht$ tho'ng may vi tinh se giup do can b() thue" c6 di~u kit$n c~p nh~t. theo doi tai lit$u chi tie"t, t6ng hQp ca nam du'<;jc nhanh chong, chfnh xac. HI$ thO'ng may vi tinh cffn du'Qc nO'i m~ng giua co quan thue" va kho b~c. ngan hang, Ho du'Qc mO'i quan ht$ ch~t che cho vit$c theo doi, xac dinh kip thoi tlnh hlnh thu n()p thue', s6 da n()p, chua n()p, phat hit$n n9 d9ng, day dtta d€ don dO'c thu n9p va xtr ly vi ph~m du'QC kip thoi.
Xay dl;t'ng du'QC che' d() pho'i hQp thttong xuyen voi cac co quan chile nang trong nu'oc voi co quan thue" nu'oc ngoai va cac s(t quan d€ thu'ong xuyen c6 nhung thong tin
cffn thie"t, phan tkh khai thac, do'i chie"u tai lit$u, xac minh thu nh~p tinh thue" dung, dii, kip thoi va xil' ly thkh dang cac V~l vi ph~m.
T6 chuc to't vit$c giOi thit$u giao d\lC chfnh sach, che" d() thue' TNCN d€ m9i co quan, don vi, ca nhan tnl thu nh~p thong su6t trach nhit$m khffu tru t~i ngu6n, th~tc
hi~n dung che' d() chang tu hoa ddn, ke' toan, n()p du s6 thue' da kha'u tru v~w kho b~c
Nha mtdc dung che' d(). £>6ng thai thl;l'c hi~n t6t che' d() bao cao, ke khai vdi cd quan thue'.
Thu'ong xuyen t6 chttc sd ke't cong tac qmln ly thue' TNCN ga:n vdi vi~c thl;l'c
hi~n cac Hi~p dinh tranh danh thue' l~n. Qua d6, kip thoi rut kinh nghi~m. phat huy u'u
di€m, kha:c phvc nhu'<Jc di€m, t6n t~i qua tung khan, theo d6i, na:m tlnh hlnh, cung ca'p tai li~u, qmln ly, thu n()p thue'.
T6 chuc t6t vi~c khen thu'dng, bi€u dttdng ddn vi, ca nhan tl;l' giac lam t6t
chu'dng trlnh, ke' ho~ch qmln ly thue' TNCN d~t hi~u qua cao, d6ng thoi phe phan, xu ly nghiem minh cac vv vi ph~m. tung bttdc tri€n khai thue' TNCN voi hi~u qua cao nha't.
3.3.6. Tang cli<tng tuyen truy~n, giai thich chinh sach, che' d() thue' gi\n voi