- Lap So ngud
Thue vua la cong cu dieu tiet vT md nen kinh te nha nude vira la cdng cu de phan phdi thu nhdp Mot sd nha kinh te cho rang thue khoa khdng may khi dugc long đn Ddi vdi cac
3.1. Nhirng yeu chu dat ra phai doi mdi hoat dong quan ly thu thue gia tri gia tang
doi vdi doanh nghiep.
3.1.1. Xudt phdt tie nhirng yeu cdu khde phue nhitng tdn tgi trong cdng tde qudn ly
thue,
Nhung nam vira qua he thong quan ly boat dgng thul da khdng ngimg dugc kien toan dam bao thue thi tdt phdp luat thue, hieu luc, hieu qud ciia bg mdy qudn ly thue ngay cdng dugc ndng cao, gdp phdn tao mdi trudng thuan lgi de cac doanh nghiep đy manh phdt trien sdn xudt kinh doanh đng gdp vao su phdt trien kinh te xa hoi vd tao ngudn tang thu cho ngdn sdeh nhd nudẹ
Tuy nhien trudc yeu cdu ciia thdi ky phdt triln kinh tl xd hoi va hoi nhap kinh te qude te ve chinh sdeh thue gid tri gia tang bgc Id mot sd ban ehe ca ban: cdng tde qudn ly boat dgng thu thue gia tri gia tang cdn nhieu tdn tai phai đi mdi cd ve eo ehe quan ly, cdng nghe qudn ly, bg mdy vd cdn bg qudn lỵ Vi vay dat ra yeu cdu phai đi mdi quan ly boat dgng thue gid tri gia tang đi vdi doanh nghiep.
3.1.2, Xudt phdt tir yeu cdu cdi cdch qudn ly thue,
Thu tudng Chinh phu da Ban hdnh Quylt dinh sd 201/2004/QD-TTg ngdy 06/12/2004 phe duyet chiln luge cai cdch thul din nam 2010, theo Quylt dinh phe duyet cua Thii tudng Chinh phu ngi dung đi mdi qudn ly thue gdm nhiing vdn de co ban sau:
Hien dai hod todn dien cdng tde quan ly thue cd ve phuang phdp, thu tuc hanh chinh, bg may td chiic, dgi ngii cdn bg, dp dung rdng rai cdng nghe de ndng cao hieu luc, hieu qud cdng tde qudn ly, theo tinh thdn chi dao ciia Chinh phii dat ra yeu cdu tir edeh qudn ly
Nha nude da ban hdnh Luat quan ly thul cd hieu luc tir 01/07/2007, thue hien Luat qudn ly thul cdng tde quan ly boat dgng thu thul phdi thay đi cho phii hgp vdi Luat da ban hdnh.
3.1.3. Xudt phdt tit yeu cau phdt triin eua doanh nghiep vd hoi nhdp kinh ti qude tị
Xu the bdi nhdp, lien ket phat trien kinh tl va tiln tdi todn cau hod ngay cdng d mire do cao Id tdt yeu khach quan, tao co hoi cho nude ta cd thi tranh thii phdt triln kinh tl, nguge lai, cung xudt hien nhu-ng thach thirc la siic ep canh tranh ciia bdng hod dich vu nude ngoai s6 tang manh.
Du kien den nam 2010 Viet Nam cd khodng 500.000 doanh nghiep, gdp 2 Idn so vdi hien naỵ Tren dia ban Thanh Hod, chinh quyen dia phuang da xdy dung chien luge phdt trien doanh nghiep trudc nam 2010, muc tieu din nam 2010 sd doanh nghiep cd khodng 8.600 doanh nghiep, tang gdp hon 2 Ian so vdi hien nay, nhu vay sd lugng doanh nghiep phai qudn ly thu thue ngay cdng tang len.
Ve ITnh vuc thue trong qua trinh bdi nhdp, di doi vdi viee giam thul nhdp khdu cdn phai xoa bd cac quy dinh trdi vdi cam ket qude te nhu chong phdn biet đi xu quoc gia, xod bd đn cde hdng rao phi thue quan xod bd viee diing gid tdi thieu de tinh thue nhdp khdụ.. Trong qua trinh hoi nhdp đi bdi phai đi mdi ve chinh sdeh thue, ve cong tac qudn ly boat dgng thu thue cho phii hgp vdi yeu cau hoi nhdp quoc tẹ
3.2. Mot sd kiin nghi đi m&i qudn ly hogt đng thu thue gid tri gia tdng đi v&i doanh
nghiep tgi Cue thui Thanh Hod.
Tir phdn tich thue trang cdng tde quan ly thu thul GTGT d Chuang 2, de cd ca sd dua ra nhirng kiln nghi Tde gid phdn tich moi trudng vT md tac dgng din quan ly boat dgng thu
thul GTGT nhu thi naỏ Van dung cdng cu PEST dk phan tich moi trudng vT md dudi
Mdi truong chinh tri P (Politics): Neu tinh hinh chinh tri dn dinh, boat dgng qudn ly cua
bg mdy nhd nude va chinh quyen cac cdp cd hieu qua; he thong chinh sach md dac biet la chinh sdeh phdp luat thue ngdy cdng hoan thien. Thue sudt thue GTGT da dugc siia đi mot bude tir 4 miic thue sudt gidm xudng cdn 3 miic thue sudt, bo miic thue sudt 20%, hien nay dang dugc nghien eiiu hodn thien cho phii hgp vdi thue tien dam bao hai boa lgi ich nha nude, doanh nghiep va ngudi tieu dung tao mdi trudng thuan lgi quan ly boat dgng thu thue dat hieu qua tdt hon,
Mdi truong kinh te E (Economic): Nin kinh tl trong nude tang trudng, đi vdi Thanh
Hod tde do tang trudng kinh tl thdi ky 2001-2005 dat 9,1%, ndm 2006 Id 10,2%, doanh nghiep ngdy cdng phdt trien, thu nhdp vd đi song ngudi đn dugc cdi thien, su tde dgng eua cac quy luat ciia nen kinh tl thi trudng nhu gid ca, quan he cung cdu, sdn xudt va tieu diing tde dgng den hieu qua qudn ly boat dgng thu thuẹ
Mdi truong xd hoi S (Society): Ddn chu trong đi song xa hoi ngay cang cao, quyen tu
do đn ehii cua cong đn ngdy cang dugc tdn trgng vd phdt huy; nhirng biie xiic trong xa hoi nhu quan lieu, tham nhung, suy thodi phdm ehdt dao du*e eiia mot bg phdn cdn bg trong đ cd cdng chire thul. Cde gidi phdp đy manh phdng chong tham nhung, xdy dung nip sdng van hod cdng sd, minh bach, cdng khai cae thii tuc hdnh chinh trong xa hoi dnh hudng din hieu qua qudn ly boat dgng thu thuẹ
Mdi truong cdng nghe T (Technology): Do tac dgng eiia khoa hgc cdng nghe, dac biet Id
cdng nghe thdng tin. Cong nghe thdng tin dugc ling dung rdng rdi trong edc ITnh vuc eua đi song xa hoi, ciia mgi cdp mgi nganh kl cd trong ITnh vuc thue gdp phdn ndng cao hieu qua quan ly boat dgng thu thul.
Mot td cbu*e din boat dgng trong mdi trudng, mdi trudng cd dnh hudng va tde dgng din
muc tieụ Van dung md hinh phdn tich SWOT de lua chgn cde giai phdp quan ly hoat dgng thu thue GTGT cd hieu quạ
Cde yeu td thugc ve Cue thul Cac yeu td thugc ve mdi trudng
Nhihig CO hoi (O)
\o\ nhdp kinh te qude te, phdi
)i mdi chinh sach thue, tao eu kien hgp tde quoc te trong
i each thuẹ
^ha nude đy manh cdi cdch en dai hod qudn ly thuẹ
Nhitng thdch thitc (T)
^hap luat thue dang trong thdi hodn thien chua đng bg edc at thul.
3N phdt trien dat ra yeu cdu ai đi mdi cdng tde qudn ly at dgng thu thue vd ndng cao ih do kiln thirc ciia can bg
lẹ
Aot bg phdn doanh nghiep y
Nhitng diem mgnh (S) - Kien toan, sap xep bg mdy ca
bdn phii hgp.
- Quan ly theo quy trinh, phdn ro chiic nang cde bg phdn.
- Mdi trudng lam viee tdt.
- Ung dung cdng nghe thdng tin trong quan lỵ
Gidi phdp ket hgp SO
Sir dung diem manh de khai thae
CO bdi:
- Tiep tuc đi mdi quan ly, kien todn sap xep bg mdy, phdn rd churc nang nhiem vu, qudn ly theo quy trinh khoa hgc, ling dung cdng nghe thdng tin, xdy dung dgi ngQ cdn bd, nam bat co hoi, thue hien mue tieu, ndng cao hieu qud qudn ly boat dgng thu thuẹ
Gidi phdp kit hgp ST
Sii dung cde diem manh de vugt qua thdch thiic.
- Tdng kit thue tien kien nghi sira doi bd sung hoan thien chinh sach thul.
- Xdy dung chuong trinh tuyen truyen gido due phdp luat thue, ndng cao y thiic chap hdnh phdp luat thuẹ
Nhitng diem yeu (W)
- Cdng tde phdi hgp quan ly doanh
nghiep vdi ca quan cdp giay phep chua tdt.
- Trinh do, kien thire cdn bg cdn thdp, mot bg phdn phdm ehdt dao dure chua tdt.
Gidi phdp kit hgp WO
Khac phue diem ylu ben trong dh
tan dung ca hoi,
Xdy dung quy ehe phdi hgp tot vdi ca quan cap phep dang ky kinh doanh, de quan ly đng ky thuẹ Xdy dung chuong trinh dao tao bdi dudng ndng cao trinh do ky ndng eua cdn bg trong tirng khau qudn lỵ Gido due phdm ehdt dao diic đi vdi cdn bg.
Gidi phdp kit hgp WT
Gidm thieu edc diem yeu vugt qua thdch thiic.
- Thue hien khen thudng nghiem minh, xdy dung ca quan van hod, thue hien xii ly trdeh nhiem lien đi ngudi diirng đu trong ca quan neu dl xdy ra tieu cue, tham nhung, thue bien kiim tra kien thirc cdn bg, ludn chuyen, ludn phien cong viee
LTc chdp hanh phdp luat thue ua tdt, cdn vi pham luat thuẹ
đi vdi can bd.
- Ap dung chi do tiln luong khoan vd ehl do tiln thudng đi vdi can
bg dk ndng cao hieu sudt cdng tac.
Gidi phdp sit dung SO: La sir dung dilm manh ciia Cue thul tilp tuc đi mdi quan ly,
kien todn td chiic bg mdy, qudn ly theo quy trinh, irng dung cdng nghe thong tin ket hgp xdy dung con ngudi de tan dung nhirng ca hoi tiep thu kinh nghiem qudn ly thue hien dai de nang cao hieu qua quan ly boat dgng thu thul.
Gidi phdp kit hgp WO: De tan dung co hoi Cue thue phdi khac phue nhirng diem yeu ciia
td chire nhu xdy dung quy ehe phdi hgp vdi co quan cdp phdt dang ky kinh doanh, đo tao bdi duang ndng cao ky nang cho cdn bg, gido due phdm chat dao diic chong tham nhung, tieu cue trong tirng khdu cdng viee de ndng cao hoat dgng quan ly thu thuẹ
Gidi phdp kit hgp ST: Sii dung cac diem manh eua Cue thue de vugt qua thdch thirc Idm
tdt cdng tde tuyen truyen gido due phap luat thue đi vdi doanh nghiep de ndng cao y thiic tu gidc chdp hdnh phdp luat thuẹ
Gidi phdp kit hgp WT: Gidm thieu cac diem yeu eiia Cue thue de vugt qua thdch thiic:
Thue hien khen thudng nghiem minh, xdy dung ca quan van hod, xir ly trdeh nhiem ngudi durng dau, thue hien quy ehe kiem tra kien thu*e, thue hien ludn phien cdng viee, ludn chuyin cdn bg, mot cdn bg giir 1 vi tri cdng viee khdng qua 3 nam.
Cdng tde quan ly boat dgng thu thue lien quan den nhieu ngi dung. Vi vay de Idm tdt cdng tde qudn ly đi bdi chinh sach ehe do va edc bien phdp qudn ly phdi ndng cao nhdn thiic cua mgi thanh vien trong xa hoi ndi chung vd cua doanh nghiep ndi rieng nham tudn thii tu gidc cac nghTa vu vl Thul.
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 nay thui gid tri gia tdng eon ton tgi ba miic thui sudt 0%, 5%, 10%: NIU thue hien
mot miic thul sudt duy 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 duy nhdt ban chi dugc hoan thul, ban ehl gian Idn trdn thul. Neu sir dung nhieu miic thue sudt nhu hien nay Idm tang them edc thu tuc cong viee khi 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 trong quan ly thul.
Hudng tdi thue gid trj gia tang chi dp dung mot mure thue sudt tren 0%, nhung trong boi canh hien nay 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 nay dp dung 2 phuong phap
tinh thul la phuang phdp khdu trir va phuong phdp true tiep tren gid tri gia tang. Viee dp dung 2 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 nay phiic tap cho doanh nghiep trong 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 nay quy dinh 9 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 laị Vi du cd thi nen dp dung luy kl sd thue dm 3 thdng cho tdt ca cac doanh nghiep
vd dat ra mot ngudng dl dugc hodn thul ngay trong ky, khdng nen quy djnh thanh 9 trudng hgp hodn thul GTGT nhu hien naỵ