- Lap So ngud
Cue thue cd the dp dung cac chien luge quan ly theo md hinh thdp (Hinh 3.2):
Ddi vdi cdp do cam kit: Ap dung chiln luge tu qudn ly, sir dung phuang phdp qudn ly
cde doanh nghiep d cdp do nay cua ca quan Thul chu ylu dua tren cac ylu t l tdm ly dk
khuyin khich, ho trg, tu van giiip cac doanh nghiep tu gidc thue hien tdt luat thul.
Ddi v&i cdp do chdp nhdn: Chien luge qudn ly dp dung phuang phdp qudn ly dua tren edc
yeu td tdm ly Id chu ylu va cd ket hgp sir dung phuang phap qudn ly theo co ehl menh lenh de bude phai thi hdnh.
Ddi v&i cdp do miin cudng: Chien luge quan ly dp dung phuang phdp qudn ly theo ca
ehe menh lenh la chii yeu, cd ket hgp sir dung phuang phdp dua tren khai thae yeu to tdm ly de gido due thuyet phue doanh nghiep tu gidc chap hdnh.
Ddi v&i cdp do tit chdi: Chien luge qudn ly la sir dung phuang phdp qudn ly theo co ehe
menh lenh de huge doanh nghiep phdi tudn thu phdp luat thue, neu khdng tuan thu phdi xir ly theo phdp luat.
Viee nghien ciru xdy dung md hinh tudn thu thue nhu trinh bdy tren cho thdy ca quan Thue ket hgp quan ly theo ca ehe menh lenh va qudn ly dua tren co sd khai thde cac yeu td ve tdm lỵ De dat muc tieu quan ly boat dgng thu thue, ca quan Thue cdn tap trung đu tu ngudn luc vao nhdm doi tugng thugc cdp do mien cuong va cdp do tir choi nhu vay se tilt kiem dugc ngudn luc.
Nhdm đi tugng thugc cap do cam kit va chdp nhdn, ca quan Thue chi cdn đu tu ngudn luc vdo tuyen truyin giao due, khuyen khich dgng vien hg thue bien tdt luat thul, nlu 1dm tot nhdm nay se gdp phdn ho trg ca quan Thul trong viee tuyen truyin giao due chdp hdnh luat thul trong cgng đng doanh nghiep.
Ddi m&i cdng tde thanh tra, kiim tra: De khde phue nhirng tdn tai, ban chi trong cdng tde
thanh tra, kiem tra da neu tai Chuang 2, Cue thul cdn xdy dung kl boach thanh tra, kiim tra dua tren phdn tich cac chi tieu tdi chinh nhu: ty sudt lgi nhuan ggp, ty le sinh Idi tren tai sdn, ty le sinh Idi tren von ehii sd hiru, ty sd thanh khodn hien tai, ty sd thanh khodn