Cac yeu to anh h\idng den stf hai long eua hp kinh doanh trong ke khai thue TNCN
Cdi thien chS't liJong (iich vu hdnh chinh cdng dang ik y@u clu cdp bdch vd quan trong d8'i vdi m5i dia phiJcttig, ddc bi§t trong dilu kign moi trtrdng the' chid' dang Id rdo can d6'i vdi qud trinh tdng trudng vd phdt t r i l n kinh te tai Viet Nam ndi chung vd cdc dia phuong ndi rieng. Ddc biet, viec nghien cilu ydu td' dnh hudng dd'n sU hai 16ng cua ho kinh doanh cd t h i trong thu tuc kd khai nop t h u l thu nhap tren dia bdn Thi xa Cda L6 - Nghe An gdp phdn quan trong trong viec tim k i l m nhOng giai phdp hOu hidu nhdm cai thidn chdt luong dich vu cdng tai ctf quan thul.
Hien toin Thi xa c6 hdn 1.467 ho kinh doanh ci Ihl thu6c di6n noplhulthunhipcinhin (TNCN) vi viec quylt loin thul, hoin thue trd nen thitc stf qui tii dll vdi cO quan thul. Ciing vdi dd, nhilu ylu llkhic khiln cho thii luc thu n6p, hoin thul, quyll toin fliul lii ndn phiic tap, chtfa lim hii 16ng ngtfffi n6p thul. Viec tilp xde vdi cic quy dinh mdi vi phii lim vi$c vdi Chi Cue thul nhieu lln ciia cic ho kinh doanh ci Ihl dang giy nhieu trd ngai va philn hi cho hoat ddng kinh doanh cda ngtfdi din tai dia phtfdng.
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Do viy, tic gii dl xuSt md hinh nghi6n ctfu vl cic ylu t l c6 inh htfdng din stf hii 16n^ ciia cic h$
kinh doanh ci Ihl dli vdi dich vu k6 khai nop IhulTNCN lai thi xi Cia Ld (Hinh 1). Bao gimi stf tin ciy, stf dip iSug vi stf dim bio.
Mtfc dO giii thich vl stf inh htfdng cda cic ylu llniy li 38,80%.
Khai quit vi m&u nghito culU
Nghien ctfu da khio sii 269 hO kinh doanh ci Ihl trdn dia bin Thj xa Cda L6 thtfc hiSn cic thd tuc kl khai ndp thul thu nhip lai Chi Cue Thul Thi xi Cda Ld'. Trong dd cd 33% si hd budn bin tap hda nhd, kinh doanli dich vu in uing chilm 30,9%, budn bin thuk; p l ^ chilm 14,5%, vit U$u xiy dtfiig li 14,1%.
So hd kiiih doanh mil hing di|n, di6n id chilm li trong IhSp ifiSt vdi 6,7%.
El?t qud ki&n djnh thang do Vide kilm dinh thang do thdng qua vi|c sd dune h | s i tin c$y Cronbach Alpha dl kilm djnh mifc.
Mdng quan giita cic muc h6i..IvK biln quan sit nio cd mi!c ttfdng
quan so vdi biln ting nhd hdn 0^
se hi loai, ding Ihdi dim bio h$ i lin ciy Idn hdn 0,6. Trong kit qii kilm dinh dO tin ciy cda bilo quai sit cho thiy khdng cd quan sit nil bi loai vi dlu dtfOc dua vio dl Ihd hi^n phin tich nhSn tikhim phi
K^t q u i ph£n tich khis
p h i ^ Phin u'ch nhin t l khim ^
dtfdc sd dung dl kilm dinh gii U cic khii nidm cda Ihang do. Tnq phin tich khim phi, kit qui ^ nhintldtfdcnStravdi ting [di sai trich bing 52,33%. Cic I phin cd hd si chuyin tii n dat ydu cSu (> 0,5). Hd slE 0,768; mdc J ngMa Sij. = 0.(J thffy phin tich nhin Id li tl do v$y cic biln cd Wdng q nhau vi thda man dilu kiin uunj phin tich nhin tl.
K^t qui phdn tich \& qu va k i ^ dfnh gid dniyfft '^
Kit qui phin tich td m6|hill hli qui vl inh hudng cda cic^^lul' tdi mdc dd hii Idng cda hd'kjnl doanh ci thi dCTi vdi hoat ddngkl khai vi ndp thul lai Thi xa C"
Bing 1. Kk qui phin tich h6i qui v^ y k (6 inh huiSmg tM mih: d^ hii idng caa h$
Unh doanh ci th£ tf i Thi xi Ciira L6
Tda biln
Hdngsd Svrtincdy Thai dOnhi^ tinh Phuong t i ^ hthi hinh Svrddp ling Svdambio Chis6R2 Chi S 6 R 2 didu chinh ThdngkdF Duzbin-Watson
Kihieu
(Constant) TINCAY NHITINH HHINH DAPUNO DAMBAO R Square AdjustedR Square F(Sig) DW
H$ s6 hdi qui
B 4,518E-08
0,572 0,057 0,043 0,194 0,108
Oiitri th6ng kd t 0,000 12,147 1,185 0,952 3,304 2,092
Sig.
1,000 0,000 0,237 0,342 0,001 0,037 0,400 0,388 35,011 (0,000)
1,977
Ngudn: Ttnh todn titsS li4u diiu tra
cho thay, dtf heu dieu tra da giai thich dtfdc 38,8% anh htfdng cua cac ylu t l nghien ctfu tdi stf h^i long ciia hp kmh doanh cSi ihl trong hoat dong ke khai nop thue thu vhkp tai dia phtfdng n£ky, lilu het c^c biln giai thich cd dafu nhtf k^
vong nghien cflU va cd ^ nghia thong kd, Trong cae yeu to nghidn ctfu, stf tin c^y c6 anh htfdng Idn nhat va stf dap Iftig cd mtfc dd anh htfdng nhd nhat. (Bang 1)
Vdi kit qua nghidn ctfu nhtf trdn, d l cai fliien chat Itfdng dich vu hanh chinh cdng trong cdng t^c thul, Chi cue Thud' Thi xa Ci3fa Ld cin tkp trung gidi quylt nhtfng van de chfl ydii sau day:
TM nhdt, giai phap trong vi^c nSng cao tinh chuydn nghiep cua doi ngu can bd nhan vien l&m cdng tic thud", nhtf: (i) gii? ddng Idi htfa vdi ngtfdi \km thu tue ke khai ndp thul; (ii) can quan km nhieu hdn
den nhiShg trd ngai ciia khich h^ng;
(iii) ed nhieu bien phip d l han c h l xay ra sai sdl trong qua tiinh l^m thd tuc v^ cic ngiiiep vu trong cdng tic thul.
ThU hai, cung cSjp va dap dhg day dfi cac thdng tin ve thii tuc, qui trinh ke khai nop thul. Mot so bien phip de thtfc hidn dtfdc giai phip n4y la: (i) Chi Cue thul Thi xa Cvla Ui eln tiep tuc cdng khai hda hoat ddng giao tiep ciia can bo thul^den ngtfdi ndp thul; (ii) cd c h l tilp oh|n vS giai quyet cic j kiln phdn hli ciia ngtfdi din phSi dtfdc cdng khai cho mpi ngtfdi din dtfdc biet;
tdn vi trich nhidm cda lanh dao phu trach...
7M ba, nSng cao vin hda tfng xii" ciia cin bp, iJiin vidn trong vife thtfc hiSn cdng tic thul. Mpt so ndi dung eln thtfc hi$n trong gidi phip nay, dd li: (i) cin bd vidn chtfc nginh Thul can ttf r^n luyen de
tmu doi dao dtfc trong cdng tic ciia minh; (ii) nhan vien htfdng din v l thul phai cd trich nhiem doi vdi ndi dung htfdng din cho ngtfdi nop thul; (iii) cin bp thul ciing cin the hien tic phong, thii dd ddng mtfc khi tilp xiic vdi ngtfdi din.
ThU tu, cai thi&n vi dlu M cd sd vat chat hien dai nham dip tfng dtfdc yeu cau cda cdng tSc thul tai dia phtfdng, nhtf: (i) trang bi dong phuc, the ten, bang ten day dii cho cic nhin vidn lim cdng tic thul lai Chi Cue ; (ii) thilt lap ting dii tra Idi ttf dpng mdt s i ndi dung ddn gian trong thu tuc ding H thul doi vdi hp kinh doanh; (iii) can trang bi du miy vi dnh cd nli mang vi cii dat diy dii phln mim tfng dung cho cic nhan vien tai Chi Cue vi (jv) cin dlu ttf b l sung cd sd ha lang thdng tin tai chi cue thul t h i xa CiJaLd.
Tai li^u tham khao:
L Chi Cue ThudThf xa Ci?a I<5 (2012), Bdo cdo tinh hlnh thue Men nhiem vu cong tdc thue ndm 2009, 2010, 2011, 2012 tai Thi xa C^a Lo, Nghi An.
2. Nguyin Eih Hai, Li Vdn Hod (2010), 'Tiiu ehi ddnh gid chdt lumg eung ikng dich vu cdng tai ede ea quan hdnh chinh Nhd midc". Tap chi Qudn l^ Nhd nude, So 03, tr. 21 - 27.
3. Li Minh Nhut (2011), Nghiin cM suhdi long c&a khdch hdng doanh nghiep ddi vdi dich VH hdnh chinh thue tai vdn pf^ng Cifc thuddnh Kom Turn, Ludn vdn Thac si Qudn tri kinh doanh, Trudng Dai hoc Da NS'ng
