TAP c m KHOA HOC SO 16 36 www.htu.edu.vn
NANG CAO CHAT LlTgfNG
QUAN LY THUE THU NRAJ? DOANH NGHIEP Of HA TINH
Dang Thi Thanh BinhTru&ng Bgi hoc Hd Tinh Email: [email protected]
Phan Th! Phuong Thao Tru&ng Bgi hoc Hd Tinh Email: [email protected] Ngay nhgn bdi bdo (received): 13/11/2018
Ngdy nhgn bdn sua (revised): 20/11/2018 Ngdy duyet ddng (accepted): 10/1/2019
Tom t i t
Tren dia ban tinh Ha Tmh, Thui Thu nhap doanh nghi?p (TNDN) dong vai tro hit siic quan trgng mang lai nguon thu Idn cho tinh, trong thdi gian qua cong tac thu thue TNDN ciing nhu cdng tac quan ly thue (QLT) thu nhap doanh nghiep da dat dugc nhiing thanh tuu nhat dinh, ngudn thu khdng ngimg tang len ca ve sd lugng va ty trgng cua thue TNDN trong tong thu ngan sach ciia tinh. Tuy nhien, do dia ban quan ly rgng vdi so lugng doanh nghiep ngay cang tang, thugc nhieu loai hinb da dang nen viec quan ly thue TNDN tren dia ban tinh vln con khdng it khd khan va ban che, din den yeu cau ve viec nang cao chat lugng boat ddng quan ty thue TNDN. Bai viet tap trung danh gia mgt so chi tieu ve chat lugng quan ly tiiue TNDN d Ha Tiiih giai doan 2013 - 2017, tren co so do ggi md mot so giai phap nham nang cao chat lugng quan ly thue TNDN giai doan tiep theo.
Tfr khoa: thue thu nhap doanh nghiep, quan ly thue, chat lugng quan ly thue, nang cao chat lugng quan ly thue.
Improve the quality of corporate income tax administration in Ha Tinh Abstract
In Ha Tinh province, corporate income tax has played a very important role in creating a great source of revenue for the province. In recent years, the collection and administration of corporate income tax has made certain achievements, indicated by the increasing tax revenue as well as the increasing share of corporate income tax in the total state budget revenue ofthe province. Over the years, the corporate income tax revenue ofthe
ISSN 0866-7594 2019 Journal of Sdence, Vol. XVI. All nghts reserved.
TAP c m KHOA HOC SO 16 37 www.htu.edu.vn following year is higher than that of the previous year and most of the years have exceeded
the target. However, due to the large area of administration with the increasing number of enterprises of diversified forms, corporate income tax administration in the province still faces many difficulties. Therefore, it is of primary importance to improve the quality of corporate income tax administration. This paper focuses on evaluating some indicators on the quality of corporate income tax administration in Ha Tinh in the period of 2013 - 2017, suggesting some solutions to improve the quality of corporate income tax administration in the next period.
Key words: corporate income tax, tax administration, quality of tax administration, improve the quality of tax administration.
1. Dat van de
Thue la ngudn thu chu yen cua Ngan sach nha nudc (NSNN) va la cdng cu quan ly va dieu tiet vi mo ve kinh te cua Nha nudc, gop phan dam bao cong bang xa hdi, kich thich san xuSt phat tri8n.Trong cac sac thue dang ap dung d Viet Nam hien nay, thu6 TNDN la sac thue mang lai ngudn thu Idn cho NSNN, ddng thdi la cong cu de Nha nudc thuc hien chinh sach xa hgi va dieu tiet nen kinh te thi tmdng. Tuy nhien, day la loai thue kho quan ly va de gay that tiiu lon. De tbul TNDN thuc su phat huy vai tro cua minh trong be thdng thui ndi rieng va trong nen kinh tl noi chung thi viec to chirc quan ly thue thugc ddi tugng nay la hit sue quan trgng.T^i tinh Ha Tmh, thui TNDN luon dam bao mang lai ngudn thu lon cho tinh, sd lugng va ty trgng cua thue TNDN trong tdng thu ngan sach ciia tinh nhiing nam qua deu kh6ng ngiing tang len. Cu thS: nam 2013 thue thu nhap doanh nghiep dat 2.743,8 ty ddng. Nam 2014 dat 3.073,1 ty ddng, nam 2015 la 3.215,9 ty ddng. Nam 2016 va 2017 mac du chiu anh hudng nghiem trgng tu sy cd moi tmdng gay tac dgng xiu nhilu mat din nin kinh tl, nhung miic thu thui TNDN vln giu: d muc 2.805 ty ddng (nam 2016) va 2.907,3 ty ddng (2017). Tuy nhien, do dia ban quan ly rdng vdi sd lugng doanh nghiep ngay cang tang, thugc nhieu loai binh da dang nen viec quan ly thue TNDN tren dia ban tinh vln con Idiong it khd khan va ban chl, din den chat lugng hoat ddng quan Iy thue TNDN van can tiep tyc nang cao va hoan thien.
2. Thirc trang chat Iwong quan ly thue TNDN d Ha Tfnh giai do^n 2013 -2017 2.1. Chdt luffng quan ly thui TNDN thi Men qua kit qud thu thui TNDN tren dia ban
Chat lugng quan ly thue TNDN trong muc nay dugc the hien qua hai nhdm chi tieu:
(1) T6ng thu tbul TNDN tten tdng thu ngi dja; (2) T6ng thu thui TNDN tren dy toan phap lenh dugc gjao. Cu the:
ISSN 0866-7594.2019 Journal of Sdence, Vol. XVI. All rights reserved.
TAP CHl KHOA HOC SO 16 38 www.htu.edu.vn
Bangl: Kit qua thu thni TNDN trSn dia ban
Nam
2013 2014 2015 2016 2017
Tongthu thue TNDN (ty dong)
2.743,8 3.073,1 3.215,9 2.805 2.907,3
Ting thu noi dia (ty dong)
4.285,2 5.066,5 7.007 5.489 6.022
Dn toan nam dirvc giao
(ty dong)
2.047,6 2.518,9 2.888,9 3.187,5 2.619,2
Tong thu thue TNDN trln tong thu ngi dia
(%)
64,0 60,6 45,9 51,1 48,3
Tong thn thue TNDN tren du toan durffc giao
(%)
134 122 113,2
88 111 Ngudn: Cue Thui Hd TTnh - Bdo cdo Tdng kit thui ndm 2013. 2014, 2015, 2016,2017
Nhin chung trong giai doan 2013 - 2017, chi tieu tdng thu thui TNDN tren dy toan thui TNDN dugc giao diu co gia tri tren 100% (tiic la tdng tiiu tbul TNDN thuc tl hang nam vugt du toan). Chi rieng nam 2016 do chiu anh hudng true tiep nghiem trgng ciia sy co mdi tmdng bien tac ddng tieu eye den nhieu doanh nghiep trong tinb, dac biet la cac doanh nghiep boat ddng trong lihh vyc du lich, san xuit kinh doanh thuy hai san,... khien chi so nay sut giam xudng miic 88% (khdng hoan thanh dy toan tbu dugc giao). Den nam 2017, mac du van chua hdi phuc hoan toan va dat cac miic ty le cao nhu nhiing nam trudc, song chi s6 nay da dat dugc miic 111%, danh diu tdng thu thue TNDN da tang din trd lai, vugt ke hoach dy toan nam 11%.
2.2. Chat luffng hoat dpng tuyen truyen ho trff
- Cdng tdc tuyen truyen: Chat lugng cita cong tac tuyen tmyen dugc danh gia bing: (1) Sd bai viet tuyen tmyen; (2) Ty le so ldp tap huan tren sd can bg lam cong tac tuyen truyen.
Bang 2. Chat Ivt^g cong tac tuyen truyin vi thue Nam
2013 2014 2015 2016 2017
So can bo lam tuyen truyen
14 18 18 17 19
So bai viet tuyen truyen
232 289 190 181 158
So lop tap huan
19 19 21 17 28
$6 lop tap huan /I can bo tuyen truyin
1,36 1,06 1,17 1,00 1,47
Ngudn: Bdo cdo Tong kit thuindm 2013. 2014. 2015, 2016, 2017-Cue ThueHd Tinh
ISSN 0866-7594.2019 Journal of Soence. Vol. XVI. All nghts reserved.
TAP CHI KHOA HQC SO 16 39 www.htu.edu.vn Nhin vao bang tren, chi sd ve sd ldp tap huin/ sd can bg lam cdng tac tuyen truyen ho trg ciia co quan tbul Ha Tmh tCr nam 2013 - 2017 deu cd gia tri tir 1,00 trd len. Cho thay sd ldp tap huan, ddi thoai dugc to chiic hang nam deu cao hon so vdi sd can bg chuyen trach.
- Cdng tdc ho tr^rNNT: Chit lugng cong tac hd trg NNT dugc danh gia bing: (1) S6 lugt NNT dugc gjai d ^ vudng mac tai co quan thue tren sd can bd ciia bg phan tuyen tmyen ho trg; (2) Sd lugt NNT dugc gidi dap vudng mac qua dien thoai tren sd can bg cua bg phan tuyen tmyen hd trg.
Bing 3: Chat lirgng cong tac ho trgr ngvdi nop thui
Nam
2013 2014 2015 2016 2017
So can b$
hotrg"
(nguai)
14 18 18 17 19
So luot giiii dap virong mac (Luat) True tiip
984 1.089 2.018 1.648 2.221
Qua di|n thoai 1.987 2.014 2.078 2.415 4.598
SoIu^tNNT duorc giai dap
tnrc tiep/ 1 CBHT
70,29 60,50 112,11 96,94 116,89
So luot NNT ducrc giai dap qua difn thoai/
ICBHT 141,93 111,89 115,44 142,06 242,00 Ngudn: Bdo cdo tdng ket cdng tdc thue ndm 2014, 2015. 2016, 2017 Nhin vao bang 3 cho thiy, chi tieu sd lugt NNT dugc giai dap thac mac tryc tiep hoac gian tiep qua dign thoai tren sd can bg chuyen trach lam cdng tac tuyen tmyen hd trg deu dat miic cao. Binh quan m6i CMI bg tuyen tmyen ho trg deu phai thuc hien hang tram lugt hd trg tu van va giai dap vudng mac cho NNT.
2.3. Chat luffng hoat dpng thanh tra, kiem tra u. Kiem tra ngu&i nop thue
Ve chat lugng hoat dgng Idem tra dugc danh gia qua 2 chi tieu: (1) Ty le DN da dugc kiem tra; (2) Sd tbul tmy thu binh quan. Kit qua cy the dugc hien thi qua bang 5.
Bang 4: Chit lirong hoat dgng kiem tra tai tru sd DN Tong so
DN
SdDN duvc kilm
tra
So thui ph^t Men va truy
thu (ty ddng)
Ty Ie DN dugc Idem trsiC/o)
So thue truy thu hinh quan (ty ddng/luat)
ISSN 0866-7594 2019 Journal of Saence, Vol. XVI. All rights resenred.
TAP c m KHOA HOC SO 16 40 www. htu. edu. vn 2013
2014 2015 2016 2017
3.451 3.727 4.217 4.414 2.738
812 829 913 922 942
47,8 60,2 70,2 63,3 44,4
23,53 22,24 21,65 20,89 34,40
0,059 0,073 0,077 0,069 0,047 Ngudn: Bdo cdo Tdng kit thui ndm 2013, 2014, 2015, 2016. 2017 - Cue Thue Hd Tinh
Qua bang tren, ty le so doanh nghiep dugc kiem tra tren tdng sd doanh dang hoat ddng hang nam diu dat muc td 20% trd len, dac biet nam 2017 dat din hon 34%. Day la miic ty IS tuong ddi cao, cho thay cdng tac kilm tra tbul tai tru sd DN ciia nganh thue tinh Ha Tinh dugc thyc hien kha thudng xuyen. S6 tbul tmy thu binh quan moi lugt kiem tra d miic tir 47 trieu ddng/ lugt den 77 trieu ddng/ lugt, ciing tb6 hien cac cugc kiem tra tuong doi hieu qua, co phat hien sai pham va tmy thu dugc tiln thue TNDN dang ke cho Nba nudc.
b. Thanh tra ngu&i nop thue
Chat lugng boat dgng thanh tra dugc the hien qua 2 tieu chf: (1) Ty le doanh nghiep da dugc tiianh tra; (2) So thue da tmy thu binh quan mgt cudc tiianh tra.
Bang 5: Chat lirong hoat dong thanh tra
Nam 2013 2014 2015 2016 2017
Tdng so DN 3.451 3.727 4.217 4.414 2.738
So DN dirgrc thanh tra
68 85 86 84 70
So thue truy thu qua thanh tra
(ty ddng) 13,7 28,4 20,3 22,6 9,5
Ty le DN dugrc thanh
traf%;
1,97 2,28 2,04 1,90 2,56
So thne truy thu binh quan (ty ddng/luat)
0,201 0,334 0,236 0,269 0,136 Ngudn: Bdo cdo Tong kit thui ndm 2013, 2014, 2015, 2016, 2017 - CMC Thue Hd Tinh
Ty le so doanh nghiep duac thanh tra so vdi tong so doanh nghiep hoat dpng hang nam diu dat miic khoang 2%. Ty le nay dat cao nhit la 2,56% vao nam 2017. Dieu nay cho thiy s6 lugng cac cuoc thanh tra va ty le doanh nghiep dugc thanh tra van chua cao, nganh thui cin xem xet tang cuong them vl s6 lugt cua ho?t dpng thanh tra tucmg ung voi tong so lugng doanh nghiep. Vl kit qua s6 thui TNDN dugc truy thu bmh quan trong m6i lugt thanh tra diu dat miic tren 200 trieu ding/ lugt, trii nam 2017 chi dat gia tri ugc tinh 136 trieu ding/ lugt. Nhu vay, s6 thui phat hien vi pham va sai lech qua thanh tra vln cr miic
ISSN 0S65-7594.2019 Journal of Sdence. Vol XVI. AJI nghts reserved.
TAP CHI KHOA HOC SO 16 41 www.hiu.edu.vn cao, cho thiy sd lugng doanh nghi?p sai pham va gian lan thuS con nhieu. Dieu dang mung la trong nam 2017 cd ty le doanh nghiep dugc thanh tra tang cao hon cac nam tmdc, song sd thue tmy thu binh quan lai g i ^ d muc thap nhat, the bien sd ldi sai ph^im va gia tri sai pham bi pbat hien giam.
2.4. Chdt luffng hoat dpng qudn ly n^ va cu&ng che n^ thui
Chit lugng hoat dgng q u ^ ly ng va cudng chl ng thui TNDN d day dugc danh gia tiidng qua chi tieu: (1) Ty I? tiln ng thui TNDN vdi sd fliuc hien tiiu thui TNDN; (2) Ty le so tien ng tiiue cua nam tmdc thu dugc trong nam nay so vdi sd ng cd kha nang thu tai thdi diem 31/12 nam tmdc. Ket qua cu the:
Bang 6. Chat lirgng qnan ly ntf va cirdng che vl ng thnl TNDN tiir 2013-2017
Nam
2013 2014 2015 2016 2017
Tongthn thui TNDN
(tyding) 2.743,8 3.073,1 3.215,9 2.805 2.907,3
Ngrvl thui cin cudng che
(tydong) 489,1 582,3 579,6 278,6 285,7
SSnoda thu dirge (tydong)
74,6 86,8 76,7 99,5 96,0
Ty I? tien ngf thue TNDN(%)
17,83 18,95 18,02 9,93 9,83
Ty Ie tien ng nam triroc thu duoc
trong nam nay(%)
15,25 14,91 13,23 35,71 33,60 Ngudn: Bdo cdo tong kit cdng tdc thue ndm 2014, 2015, 2016, 2017 Qua phan tich Bang 6 ta thiy, ty le tiln ng thui TNDN trong hai nam gin day nhit CO diu hieu giam dang ke (giam khoang gan 50% so vdi cac tu 2013 den 2015). Tuy nhien, ty le ng nam trudc tmy thu dugc trong nam nay lai tang hon gap 2 Ian cac nam tmdc. Ket qua nay phan anh, hien tugng doanh nghiep ng thue mdi trong thdi gian gan day co giam thieu, hau bet cac doanh nghiep deu thanh toan ng thue dung ban. Chinh vi nguyen nhan nay khien cho sd thue ng dgng cua nam tmdc dugc thu hdi trong nam nay tang ca ve so lugng tuyet d6i (99,5 ty nam 2016 va 96,0 ty nam 2017) iln vl ty le tiln ng tiiul TNDN nam tmdc thu dugc trong nam nay (35,7% nam 2016 va 33,6% nam 2017). Day la kit qua kha quan cho thay chat lugng quan ly ng va cudng chl ng thue TNDN dang ngay cang dugc cai tbien.
Nbin chung, cong tac quan ly thu ng trong nbung nam qua da dat dugc ket qua dang ke, da phan tich, pban loai chi tiet dugc tung khoan ng, lich sii ng thui theo tung ddi tugng nop thue va da cd nhung giai p h ^ cu the dl lam giam tinh trang ng thue cung nhu
ISSN 0866-7594.2019 Journal of Science, Vol. XVI All nghts resen/ed.
TAP CHi KHOA HOC SO 16 42 www.htu.edu.vn xii ly nhGng khoan ng khong co kha nang thu tu do lam giam bot tinh trang ng thue day dua keo dai.
2.5. Chat lirang cong tdc ki khal va xir ly tinh thue TNDN
Chat lugng cong tac quan ly ke khai va tinh thui dugc danh gia qua: (1) Ty le npp to khai thui TNDN; (2) Ty le npp to ke khai diing han; (3) Ty IS to khai khong co loi s6 hpc.
Bang 7. Thong kS tinh hinh nSp tor Miai thue TNDN Nam
2013 2014 2015 2016 2017
Ty le nop tor khai thue TNDN (%)
98,2 98,6 99,0 98,0 98,3
Ty le ndp dnng han (%)
84 85 88 86 95
Ty If tor khai sai s6 hoc (%)
17 12 7 5 3
Ngudn: Bdo cdo thdng ke tinh hinh nop t& khai thue - Cue Thue Hd Tinh
Ket qua tren cho thiy, cac DN diu cd y thuc kha cao trong viec tuan thu nghia vu ve ke khai thui va chit lugng boat ddng ke khai thue. Trong 5 nam qua, ty le doanh nghiep nop td khai tbul diu dat tren 98%, con khoang 1% chua nop la do nhung doanh nghiep nay dang trong qua trinh lam thii tuc tam ngimg, giai the hoac pha san doanh nghiep. Ciing trong thdi gian dd, ty le doanh nghiep nop td khai ditng han da tang tir 84% len 95%. Dieu do la sy ghi nhan nhung c6 ging cua nganh thue Ha Tmh trong quan ly ke khai, nop thue d6i vdi khu vuc doanh nghiep.
3. Giai phap nang cao chat lirgng quan ly thui TNDN d Ha Ttnh
3.1. Hodn thien va nang cao chat luffng cdc giai phdp hien nay Cue thue Hd Tinh dang dp dung
- Boi v&i hogt ddng tuyen truyen, hd tra NNT
Bd nhung hinh thuc khong phu bgp, tap trung phat trien cac phuang thuc tuyen tryin hien dai. Nang cwp trang Web cua Cue Tbul Ha Tmh vdi ngi dung chuyen nganh vl tiiul dil manh dl chuyin tai dly du cac thong tin cho ngudi nop thue.
Tap trung dao tao nang cao chit lugng cho dgi ngu can bg lam cong tac tuyen tmyIn hien nay, bing viec dao tao bl sung va nang cao vl: ky nang thuyet trinh, ky nang viit, kiln thiic vl tiiul, kinh te - tai cbinh...
Soan tiiao san cac cau hoi va cau tra ldi tiieo tung ndi dung de doi tugng ngp tiiul
ISSN 0B66-75M. 2019 Journal of Science, Vol. XVI. All nghts reserved.
T ^ c m KHOA HOC SO 16 43 www.htii.edu.vn tien tra cuu. Xay dyng phln mem tra ldi ty dgng de NNT de tra cuu cac thdng tin vl tbul
va quan ly thue.
- Ve thanh tra. Idem tra ddi tuang chiu thue vd npp thue
Can nghien ciiu va xay dung phin mem hd trg cho viec ph^n tich va lua chgn ddi tugng nop thue de kiem tra, thanh tra thue theo cac tieu chi danh gia riii ro va co chim dilm theo muc dg nu ro tu cao den thip. Thyc hien tdt cdng tac quan ly ddi tugng nop, dua hit doi tugng nop tiiuS vao diSn quan ly ciia co quan thue, tu dd tao dilu kien tiiuan lgi cho viec l|p ke hoach kiem tra, thanh tra thue hang nam.
- Cdc giaiphap ve Qudn ly linh vuc na vd cudng chi na thui
Tien hanh phan loai ng thue theo diing ban chit gdm: ng phat sinh, ng kbd thu, ng chd xir ly de co cac bien phap quan ly phu hgp. Xay dyng chl tai xii ly diing miic cac khoan ng thue. Thyc hien nghiem chinh cac quyet dinh xu ly sau kilm tra, thanh tra tbul, sau kiem tra, thanh tra can ddn doc thu boi ng tbul. Phdi kit bgp vdi cac ban nganh trong viec xii ly.
3.2. Cdc gidi phdp lien quan den td chuc bp mdy cdn bp qudn ly thue TNBN - Can dieu chinh co cau can bg, cdng chiic ciia tiing bg phan chiic nang cho phii hgp vdi nhiem vu quan ly thuS; tang cudng lyc lugng can bg cd dii trinh do, nang luc va pham chat dao diic cho nhiing chuc nang quan ly thue chiiih, dac biet la chiic nang thanh tra.
Idem tra thue (bao gdm ca Idem tra, thanh tra ngudi nop thue va kiem tra giam sat ngi bg).
Theo dd, CO cau can bd cdng chiic d cac chuc nang nhu sau: lanh dao khoang 10%, thanh tra, kiem tra khoang 35 - 40% tdng s6 can bg, tuyen tmyen - hd trg ngudi nop thue khoang 15%, cudng che thu ng khoang 10 -15%, xii ly ke khai - kl toan thue khoang 15%, phuc vu ban can khoang 5%.
- Xay dung va thuc Men tieu chi danh gia chat lugng, hieu qua, chuan myc dao diic cua can bg thue, tang cudng trach nhiem ciia thu trudng va can bg thue cac cap trong viec thuc thi nhiem vu ciia nganh.
- Nang cao nang luc, trinh do cho ddi ngu can bg thue dap ung cac yeu cau ciia thdi dai mdi nhu: trinh do ngoai ngii, tin hgc, ky nang mem...
3.3. Cdc giaiphap m&i
- Cdc gidi phdp thuc Men chong xdi mon ca sa tinh thue vd chuyen dich lai nhudn.
Van de chdng xoi mon co sd tinh tbul va chuyin dich lgi nhuan dang la chu de ndng hien nay va Id mot thdch thuc ddi v&i ca quan thui. Day la hanh vi tron thue cua ngudi nop thue, nhieu doanh nghiep da lgi dung khoang trong va nbimg han che trong chinh sach thue tai nhung nudc, noi doanh nghiep tiln hanh hoat dgng san xuat kinh doanh dl chuyen lgi nhuan sang nbiing nudc, vimg lanh thd cd muc tbul suit thip hon hoac bang kbdng-Thuc tl cho thiy cdng tac nay d Ha Tiiih khd triln khai tiiyc hien va ciing mdi chi
ISSN 0866-7594.2019 Journal of Science, Vo! XVI. All rights reserved.
TAP CHI KHOA HOC SO 16 44 www.hm.edu.-m thuc bien d muc do thap. Vi viiy, dl cong tac nay thuc hien co hieu qua trong thdi gian tdi
cSn phai cd cac giai phap sau:
+ Tmyen trayen day du ngi dung ciia Thdng tu 20 va Nghi dinh 41 den toan bg can bO nganh thui va NNT;
+ Td chuc tap huan ve ngi dung chdng xoi mon co sd tinh thue va chuyen dich lgi nhuan cho can bg thui;
+ Xay dung va hoan thiSn co sd du lieu thdng tin vl NNT dac biet la cac doanh nghiep co vdn diu tu nudc ngoai tren dia ban tinh;
+ Thudng xuyen thyc hien kiem tra, thanh tra chuyen de ve chdng chuyen gia;
+ Hgc hdi kinh nghiem ve van de nay cua cac dia pbuong da ap dung trien khai co hieu qua va nhung kinh nghiem tu cac dgt tong kit cong tac chdng xdi mon co sd tinh thue va chuyen dicb lgi nhuan do Tdng cue tbul to chirc.
- Cdc gidi phdp lien quan den cdng tdc trien khai dp dung hda dan dien tic Hien nay, doanh nghiep co the phat hanh, phan phdi, xii ly cac nghiep vu va luu tru hda don dien tu thay the cho viec phat hanh va su dung hda don giay. O Ha Tmh ty le trien khai hda don dien tir con thap, mdi chi cd 39 doanh nghiep tren 5.494 doanh nghiep sii dyng hda don dien tir (so lieu theo bao cao thu NS tren dia ban tinh Ha Tmh 5 thang diu nam 2018), de thiic day va tao dieu kien thu^n lgi cho viec sii dung hda don dien tii trong tdi gian tdi. Cue thue Ha Tiiih can thyc hien cac giai phap sau:
+ Tang cudng tuyen tmySn cho NNT vl lgi ich ciia vi$c sir dung hda don dien tu;
+ Tang cudng cdng tac ho trg, hudng din cho NNT ve quy trinh thyc hien hda don dien tu trong tit ca cac khau;
+ Nang cao co sd vat chat, xay dyng dudng tmyen intemet tdc do cao de phuc vu NNT va CO quan thue trong qua trinh quan ly thue.
4. Ket luan
Thue TNDN la ngudn thu co ban ve thue ndi rieng va ve NSNN ndi chung. Viec tang cudng cong tac quan ly thue TNDN la mgt yen can biic thiet, dac biet la giai doan phat trien mdi ciia kinh te - xa hdi vdi rihi^u bien dgng va hinh thiic gian Ian, tron thue ngay cang tinh vi. Viec thuc hien danh gia chat lugng quan ly tbue TNDN thdng qua cac chi tieu cu the la het siic can thiet, tren co sd do ket hgp vdi tinh hinh thuc te de xuat cac giai phap kha thi, hieu qua nham nang cao chat lugng quan ly thue TNDN trong thdi gian tdi.
TAX LIEU THAM KHAO
Bg Tai chinh (2010), Boi m&i Qudn ly thui 2010, Nha xuit ban Tai chinh;
Bg tai chinb (2012), Thdng tu sd 123/2012/TT-BTC ngdy 27/07/2012 hu&ng ddn thi hdnh mpt sd dieu cua Lugt Thui thu nhap doanh nghiep sd 14/2008/QH12 vd hu&ng ddn
ISSN 0666-7594.2019 Journal of Science. Vol. XVI. All rights resenrtsd.
TAP CHI KHOA HOC SO 16 45 www.htu.edu.vn thi hanh Nghi dinh sd 124/2008/ND-CP ngdy 11/12/2008, Nghi dinh so
122/2011/NB-CP ngay 27/12/2011cua Chinh phu quy dinh chi tiit thi hdnh mgt s6 dieu cda Ludt Thue thu nhdp doanh nghiep.
Bg tai cUnh (2013), Thong tu s6 1S6/2013/TT-BTC ngdy 06/11/2013 huang ddn thi hdnh mat so dieu cua Ludt qudn ly thue; Ludt sira ddi, bd sung mgt so dieu ctia Ludt guan ly thui vd Nghi dinh so 83/2013/NB-CP ngdy 22/7/2013 ciia Chinh phu.
Chinh phu (2011), Nghi dinh sd 122/2011/NB-CP ngdy 27/12/2011 vi viec sua dSi, bS sung mgt sd diiu ctia Nghi dinh so 124/2008/NB-CP ngay 11/12/2008 cua Chinh phu quy dinh chi tiet vd huang ddn thi hdnh mgt sd diiu cita Ludt Thui thu nhdp
doanh nghiep.
Chinh phu (2013), Nghi iinh so 92/2013/NB-CP ngdy 13/8/2013 quy dinh chi tiit thi hdnh mgt sd dieu co hieu Itrc tic ngdy 01 thdng 7 ndm 2013 ciia Ludt sira ddi, bd sung mgt sd dieu cua Ludt thue thu nhdp doanh nghiep vd Ludt sica doi, bo sung mgt sd dieu cda Ludt thtie gid tri gia tdng.
Cue thui Ha Imh (2013), Bdo cdo tdng kit cdng tdc thui ndm 2013, 2014, 2015, 2016, 2017:
Tdng cue Thui, Quyit dinh 688/QB-TCT ngdy 22/4/2013 vi viec ban hdnh he thdng chi sd ddnh gid hoat dong qudn ly thtie.
ISSN 0866-7594.2019 Journal of Sdence, Vot. XVI. All rights reserved.
