CHAPTER 2: CURRENT SITUATION OF EVALUATION AND
2.1. General introduction of the Tax Department of Tuyen Quang province
Tuyen Quang Provincial Tax Department is a unit attached to the Ministry of Finance and the General Department of Taxation, having the function of organizing the management of taxes, charges, fees and other State budget revenues (collectively referred to as Taxes) in Tuyen Quang province in accordance with the law. The Tax Department of Tuyen Quang Province performs the tasks, powers and responsibilities in accordance with the Law on Tax Administration, Laws on Taxes, other relevant legal regulation and duties and powers specified in Decision No.
1836/QD-BTC dated October 8, 2018 of the Minister of Finance. Currently, the Tax Department of Tuyen Quang province consists of 11 functional departments and 7 district tax departments.
People working in units of and under the Tax Department are called civil servants, who are recruited and appointed to the ranks according to the job positions at the units. The one who heads the Department of Taxation is the Director, under the Director are Deputy Directors in charge of all fields as assigned by the Director.
At the Tax Department, there are 11 functional departments, in charge of the departments are the Head and Deputy Heads of the departments. In affiliated district Tax Departments, the leaders are the Directors and Deputy Directors who assist the Director; District Department of Taxation is composed of tax teams, the leader of the tax teams is the Group Leaders and Group Assistant. Civil servants at the units performing the tasks as assigned by the heads of the units based on the assigned functions and tasks and must report monthly on the performed work. The organization of the task notification meeting is carried out regularly (monthly or depending on the actual situation of implementing the task).
Civil servant at Tax Department office are divided into 02 groups:
The group of civil servants holding leading positions includes: Director, Deputy Director, Department Head, Department Deputy Head.
Group of civil servants not holding leadership positions: are those working in the remaining departments (except the group of civil servants holding leading positions)
Diagram 2.1 Organization structure of Tax Department of Tuyen Quang province.
As of December 31, 2018, the Department of Taxation had 366 cadres, civil servants and laborers (27 indefinite contracts under Decree 68/2000); 11 functional departments and 07 district Tax Departments with 49 tax teams. The structure of the
DIRECTOR Deputy Directors
Tax Department Office Block Block
District Tax Department Group of tax
administration by function
Group of internal administration
Tax inspectors Management
Personal income tax management Dept.
Debt management and tax debt enforcement
Profession - Estimation - Legislation Propaganda and
taxpayer support Dept.
Tax Declaration and Accounting Dept.
Tax inspection Dept.
Administration Dept.
Organization and Personnel Dept.
Internal inspection Dept.
IT Dept.
contingent of cadres, civil servants and laborers of Tuyen Quang provincial Tax Department according to the units and leading positions and civil servant‟s ranks is as follows:
* According to the subjects
- Civil servants as leaders: 125 people in total, accounting for 34.2%, specifically according to each position as follows:
+ Tax Department leaders: 02 people;
+ Leaders at Division and District Tax Department level: 42 people;
+ Tax team leaders: 81 people.
- The total number of remaining cadres, civil servants and laborers who do not belong to the above-mentioned subjects is 241, accounting for 65.8% of the total number of cadres and civil servants of the Tax Department of Tuyen Quang province.
* According to civil servant’s ranks
+ Principal officials and the like: 11 people, the rate of 3.3%;
+ Officials and the like: 210 people, the rate of 62.5%;
+ Junior officers and the like: 115 people, the rate of 34.2%.
* According to the allocation of resources, the tax administration functions are as follows:
Table 2 1: Allocation of resources at Tax Department
TNo. NAME OF UNIT/FIELD
At Department
level At district level Percen tage in total of regular staff No. of
Dept.
Regula r staff
No.of teams
Regula r staff 1 Department/District
Department leaders
2 15 4.6%
2 Propaganda - Tax support 1 5 6 21 7.1%
3 Tax declaration & accounting 1 9 7 41 13.7%
4 Inspect 1 12 0 3.3%
5 Tax Checking 1 12 7 50 16.9%
6 Internal check 1 6 0 1.6%
7 Debt management & debt 1 6 6 23 7.9%
TNo. NAME OF UNIT/FIELD
At Department
level At district level Percen tage in total of regular staff No. of
Dept.
Regula r staff
No.of teams
Regula r staff enforcement
8 Personal income tax management
1 6 1 2 2.2%
9 General-professional-estimate 1 9 1 4 3.6%
10 Legislation 0 0 0.0%
11 Organization and personnel 1 5 0 1.4%
12 Administration - Finance - Printing Department
1 23 7 48 19.4%
13 Department of Land Revenue Management
0 0 0.0%
14 Information Technology 1 6 0 1.6%
15 Registration fee collection and other collection team
0 1 3 0.8%
16 Inter-ward tax team 0 13 58 15.8%
Total 11 101 49 265 100.0%
2.1.2. Operation situation of Tax Department of Tuyen Quang province through years
According to statistics, up to December 31, 2018, the Tax Department of Tuyen Quang province manages 475,452 tax codes, including codes for 2,464 businesses, organizations and 24,961 individual business households; 284,674 personal income tax codes are for the laborers working in administrative and governmental agencies, enterprises belonging to personal income tax paying group and 163,353 non-agricultural tax codes.
From 1990 to 2018, for 28 consecutive years, Tuyen Quang tax industry had overpassed the Estimate for State budget revenue assigned by the Ministry of Finance, the revenue of the following year was higher than the previous year. In 2013, Tuyen Quang tax industry reached the revenue of 1,000 billion dong for the first time, an increase of 14.7 times compared to 2000; The average growth rate in
the period of 2000 - 2018 is 19.6%, striving to complete the target of stated in the Resolution of the 16th Provincial Party Congress: "Total state budget revenue in the province reaches over 2,300 billion Dong".
Table 2 2: Results of State Budget revenue of the Tax Department
Year Estimate (billion dong)
Implemented (billion dong)
Percentage of completing the Estimate
Percentage in comparison to
the same period of the previous year 2000 55.5 74.4 134.1 113.5 2001 67.9 77.9 114.8 104.6 2002 70.5 85.7 121.5 110.0 2003 96.0 116.5 121.3 136.0 2004 127.7 146.0 114.3 125.3 2005 156.0 192.4 123.3 131.8 2006 216.0 244.1 113.0 126.9 2007 265.0 279.4 105.5 114.5 2008 331.0 361.7 109.3 129.4 2009 369.3 464.4 125.8 128.4 2010 465.3 637.8 137.1 137.3 2011 670.0 771.9 115.2 121.0 2012 866.5 913.9 105.5 118.4 2013 970.0 1,097.6 113.2 120.1 2014 960.0 1,096.5 114.2 99.9 2015 1,060.0 1,271.4 119.9 115.9 2016 1,300.0 1,451.6 111.7 114.2 2017 1,653.0 1,678.3 101.5 115.6 2018 1,726.0 1,854.2 107.4 110.5
(Source: Data reported in 10-year revenue collection results of the Tax Department of Tuyen Quang province)
In the implementation of Resolution No. 07-NQ/TW dated November 18, 2016 of the Politburo on orientation and solutions to restructure the state budget and manage public debt to ensure safety and stability of the national finance, in the recent period, Tuyen Quang taxation has focused on restructuring the budget revenue, gradually increasing the proportion of revenue from production and
business activities, in which, revenue from the non-economic sector revenue in 2018 reached VND 522.6 billion, an increase of 30.3% compared to 2016, accounting for an increasing proportion of the total provincial budget revenue.