- TinI litrh qu{n li il6i trqng n00lhu6( binhquanthang)
Mnc Ti lc(%) T6.s s6 luqt hO quan l
3.3.3 C6ry fic qun" Utht thta nd rin bnthua:
Nhln cii lien cdng tnc quen li llu thue thco hudig phin cdng, rAne. cu rh.; gina cr bu phkn r'ong bo rnd qdin ) i I rhui rheo dunE cn. T6ng cuc thu,: dn tsng cuing c6ng tdc kidm t.a fiud , phit hi€n kip hqp triSn lAu rhua. ch6ng thal rhu, girlm hign ldong tieu cuc rrong c6ng
Tnrc ni6n di dinh lhu6 dii tno didu kien tbunn t(,i cho d6i t!q!s nop tbu€ yen $n phAl ridn san xuI( kinh dolnh. D6ne rrri'i. rhrc hiqi c6ng ldrli h6a nrc thua, dnm bao cOns bins xa hoi trong yi,3c Ihuc hien nshia vu lhud.
Enn bdo thi hdnh t6r c,c Ludr rbue, dic bi6l li 02 Luar rhu6 cTcT vd TNDN. 'Ihvc
hien din ttne bu,rc du! c6.g nghq tin hoc Lihg duns lao cOne ldc quln li thu rhu6 neey 'n6t hoiLi chinh hdn.
3.3.1. C6ry hc Thanh 1ra kiinttu:
chi cuc thu6 Hlyfn cing Long de rhinn lap 86 ph4n ch6dg thAt du, truims xurdn ph6i hsp vdi cnc ngnnl da ttng cui,rg kidtu tr. , tidn soht tr€n cdc linh vW' ch6trs cdc hinh !i t6n hu thui qua viec xin neune. nghikinh doanh cia ti'ne.l!a bin Ioal ilong dd gdD phan tich cvc cho viec lilp lai trAr tu ten cnc linh vvc hoit ri6ng sin iudr kinh doanh thm dnne qut dlih cii pbip lL,iil vA sidi quyal nq dang. ChiclD rhu6 Iluyen Cdng Lo.g lhuiDg xuy€d ph6i hdp v6icec co quan hnu quan, cnc cd qum chtc ning 6p dung cdc bien phnp theo Lnet clo phip da lhu hOi vd tnry thu cnc kJroa! lhui:
Va c6ng lic ch6ng lhit thu cnne duoc nhu;Vitn kiem s6t, C6ng a.,Tdptnp, D6i
day m.nn, dudc sr h6 rq cULa cAc ngiol qudn li lhilrutdg... da md r6ng kiam fta
otllD: Ntryia rh D&n rti.n
Nin 2008, Chi cuc ftud Huy€n cAng Lols rla 6p i@s viec kien ta viec quin It vA sf duns h6! do. chnng tu cna ei( Doani nehiep tu Dhn!. c.Ac co sd sdn xufu kinl doel, xu It ncltien cac t udns hqp .6 tlnh vi pbd nhim mrc diclt tl6n Eu thuC nlu: drtne hda dd & rhdnA bao mii. cec Fudng hqp mut. bdr hd! do ruv li9n. c6y ehi ei lenn nnim d6u dooh s6 thuc t6.
' C h t o n g 4
KtT LUAN vA KItN NGHI
4.1. Tlu6 GTGT:
4.t t. li rih .ti chinh t@h. cha d6:
Da phrp luet rhu6 di viLo cu6c s6ng dni hdi c6 nlriiu diiu kiin ddng rhli ti' pnia Nhd N6c, phia cnc d6i dg ndp lhu6, reLd'i chiu lhua, . Trong dd, diau kiQn c6 tin-lt ticn qural vd qum lrqng nhil chinh h Dhiog noi dung cd bdn duqc quv dinh llong citc quy pham phlp luat thu6 cTCl phii l)han dnh dLlog nhu cAu xd hdi , d6P mg sv diau ,h:nh . n, ph'p | '!r Jni \dr ric .tu.1 o. \1 l1i dtr- rr(n nhung co \o $o{ noc nhil di.h. Do d6 , cnc n6i dung co b cn. Lul lhu6 GToT dn ddqc sla d,ii , o dat nguiti v i i , . r , \ i n , o \ j i t n h 6 \ e n " , . l u n e ' ' r d i r ' . , ; u . r r h u a C r c l n n u . u :
- vd $!d suir: hien dang fu duns:l nnc rhud suit (o%,5"/o!n l0%) th€o Lnit rhu6 GIGT sia d6i, nhsng lrong m6t rbi,igiao sau il6 c6 thd ip drne mot mnc d!6 suil nine nhit li l0%.
- M! 6ne, b6 sung$en d6itudns chiu thu6 si6rri sia ling nhim 6n dinh.sudn thu - chi Nsiin sdch Nhn ntd'c.
'Nghien ciru hoin fiiei phuong pbip tinh thud GTGT dnn bao c6ns bdng hieu qui, cd lha cin x,ic dlnl ngudns domh tbu da dp dung n6p thu6 CTGT rheo phumg phip l{hAu rrn. C,ic 16 chirc. ci nhii. cd doa,n, rlN dvdi ngudng 6p dung I n{tc thu thco t' lc % t€n doa$ rl,u. Nbnns co so dLdi ngudng quy dinh n6u rhvc hien tijl cn6 dO k6 r o i n , 1 6 r J m c h r h g ' u \ i r i r I n 3 r 1 ' I d n r ; r F r ; u r U l l h d u o . n u p r h u i r \ c o
4 1.2. CnhE dc tultn h1ry;". phl biin siao duc PhdP tuat hxa CTGT:
Lual thu€ C tcl cd duqc hoin ohinh ldi da!. nhmg nCu c6c chi lhe cna cnc qud hi pbep ld,t chiu su di;u chinh cna I-uat rlu6 GiGT kh6ns nin bir duqc nltne quv
djnh trong cnc quy pham phnp Iuel lhi lhud ClcT cong se khd di vio cuoc s6ng, Cbiih !i!!y. lin da $yCn truyon phd bi6n siio duc c6i ighia 6t quan trone, quy6t dinh sv
\ t n J u n g ' l , 1 1 . . n e h r ) i r o n g . u l l u : ' l r . : ' , l L l r i o ' h u c . ; c d a . " , j n g . n C u o i \ i a l
Vdi l-uil lhue CTCT , trong rnoi giar qua clnng ra cni dine lai o kh6u tuydn rruydn li chinb mn chua di siu rio c6ng dc fhd biaD. sieo drc pndf luat . N1& dn, liac luyan rruyen phaD luiir d i,r nric dn Dalo d6 ddDg nshi. rdi riec phd bian pbip luet nhmg v; cd biD li kl6ns ddns nhit nh.u. N6u viec tuy€n truya. Lual thu€ cTcT chi mane tinh chAt hyen lai n& cnch r6ne $i, bao quiit nlat v€ pldp lnet lhrc dinh cia chn,h sich lhud ndy tdi moi c6ng drn rhi liec fhd bian. gi6o duc Dhdp luAt thud C l G l l ; "d lr)an rir ' \ u r ' E r ' r p h d p l l / r r r ' . r . ! \ c r r l ' i h o i . s t u s i c h m . ! o d : n h hudig nuc dich vn d6i luqng xiic dinh hoo vdi ca d6i tuong nop $ue, cin b0 thue vd
neudi chiu thua da cho cic chn fia quan hO phip ludt lhua GTCT biii 16, cin ke hm vl
q u ) i n \ J r ' g h i a L r c n " n r l h . t ) J r ' Iv r. r. ! (tL) pl'dn phap lut cia I uir rhr;
GlGl vi cac lin ba. hu@g di| if dung l.uiiL thua iny. firr thuoc timg nh6n d6i r u m s - . r rh ; . c r i n c u .i o n l , u j r l , F i ; ' , h . . . Joi\o bu. \jc Lri .u cin rhi;, h o c n ; l cna c6c nh6nr d6i tuorg dd c6 drnng biAr phrp phd bi6n gino dnc pln h{D, hi€u qui 1ir nhnng nOi dune co bdn nh,l cna Llit rl$a GTGT cho dan nhnne quy di.l c! thd nhit cia Luit, einp cho,noidoi tuqng thay durctinh @ viot hd han c'ia lhue GTCT.lao sq rin ruor.e \; ru nsuli, . hlr h1r" cid n oi ls',o.. moi r]Ie lop \" hai Mar khi di cbi€'n dudc nien tb cna nhen den thi viec dra LrntrhuC GTGT vdo cuoc s6ng kl6ne
1 I 3. cnns d. qunn li chti,s tir, hoa ildn lqi cTaT:
D l r l i d i i u L i i ' c 6 r ' d i m d ' s r ' \ 4 u y i : J i ' h J i , \ i i ( ; p d q n e I n h c d n g l o ? i r h u i
1 a i . M o r h u n 6 r' l in g u u J r c T ( l l o i I o r J r ' 1 . I r' r . I r r r C T C T v ; c n n g l ; d t c r t i ( i a
lod dft niy d6 li riec ldiiu ltu fiu; !i! hoin rhui GTGT, vn dd rhuc hi€n drqc diau n i ) . , r i r ' h i i p h l i q u i n l i . h r . l . \ i , i J r , s , , , i g r u . h d d , l d r h r i c l c l J J u
cwD: Ntu:n lht Di;u r4dt
vdo. diu ra da riLnr co so cho liec khiu tdr lhud. hoid fiua . vin da niy r.one tha,i eio q r " . h L , g rd h u c , i a n . r r 1 6 n r d r J ; ' J ; n o l r m t s t " 1 q u a k n d n 6 n h 6 . m ; n , j i c a n $it D vin da rrijn, [u thui siy thil rhoir lnn cho Nsen sich Nhn nr6c xuit phdi tn co chd hoin rhu6 !a khAu iff thua.
Da chiir chdr tinh fane nny, rrong thdi gian rdi cln ling c6dng hd nna c6ng rdc lhanl rm. ki€n ln, qunn Ii clnt cne ritc .ap thir !i rt dpng ch'jog ln, h6r.idi xn pbati thnt niDg nbiirg doann nghiep c6 tnri vipham ve chlog lir. h6. dd vn np dung chadi biDr sq rgr,ian khic d6i vdi.hiins ci nhan cd hinh vivi phan ch6 dO chrns ln hda d@ di r6n.lau rhu6. bdi vidc chi6n do.r riin rhu6 tn Ngen srch Nhd nu,ic chinh ld clien doattdisanxE h6i cln nghia. Di]nelha,ic6 bien phiip khi thi sau cho moi ngLd,i d . n I n . f t u . h . r s h J d d ; I p l ' r l . ; , F r . ' J o , , : , : n , Dir aJ;r. pfi bkn sau.ho h o i nguti dnn nhiirr rhnc ddoc liec dr6ng liy h6a don khi nru! bing h6a chinn D ti6p lay cho bont6i pban, cbidm doar rian rhua dra Nli ivdc.
4,2, Ttru6 TNDN: