hai miie thue sudt: muc thue suat la 0% va mot muc tren 0%.
Ve phuong phap tinh thue: Hien nay dang dp dung 2 phuang phap tinh thue tao ra sir
phue tap trong viee theo doi quan ly ciia ca quan Thue va thue hien Luat thue ciia cac doanh nghiep. doanh nghiep.
phue tap trong viee theo doi quan ly ciia ca quan Thue va thue hien Luat thue ciia cac doanh nghiep. doanh nghiep. CO quan Thuẹ Qua ket qua kiem tra hoan thue, so doanh nghiep vi pham cac qui dinh ve hoan thul nhu sau: nam 2004 la 10,5%; nam 2005 la 9,4%>; nam 2006 la 7,9% (ngudn sd lieu Cue thue Thanh Hod nam 2006).
Trinh dp kien thite cua cdn bd qudn ly thue:
Can bg thue la ngudi thue bien cac nhiem vu quan ly doi tugng nop thue, xac dinh sd thue phai nop, tuyen truyen hudng đn đi tugng nop thue, kiem tra thanh tra đi tugng thue phai nop, tuyen truyen hudng đn đi tugng nop thue, kiem tra thanh tra đi tugng
nop thuẹ Theo so lieu dieu tra cua Tong cue Thue, ndm 2005 nganh thue ca nuoc cdn bo
CO trinh do Dai hoc tro len Id hon 40%. Ty le nay o cde nhom Cue thui nhu sau: Cue thue loai Ion 56%; Cue thue loai vira 41,5%. thue loai Ion 56%; Cue thue loai vira 41,5%.
Theo sd lieu thdng ke cua Cue thul Thanh Hda (Bang 2.2): Nam 2003 Cue thul cd 1.175 can bg, din 2006 la 1.240 can bg, can bg cd trinh do Dai hgc trd len dugc tang đn, cu can bg, din 2006 la 1.240 can bg, can bg cd trinh do Dai hgc trd len dugc tang đn, cu the nam 2003 cd 224 ngudi chiem ty le 19,1%, do dao tao ndng cao trinh do cho can bg nen den nam 2006 cd 405 ngudi chiem ty le 32,7%).