NGHIEN CtfU TRAO odl
CAC YEU TO ANH Hl/dNG DEN HANH VI TUAN THU THUE CUA DOANH NGHIDP Tl/ NHAN - XET KHIA CANH NQP THUE DUNG HAN
TS. Nguyin Minh Hd Nguyin Hodng Qudn Trudng BH Md TP.HCM
Tom, tdt: Nhdn dinh dW3c tdm quan trgng cda thui dii vdi nguin thu ngdn sdch cda cd nUdc ndi rieng vd nin kinh ti ndi chung, viic nghiin cdu cdc yiu ti dnh hUdng din ngudn thu di ddm bdo tiin dd thu cung nhu diiu tUt nguin thu cho cdc hogt ddng kinh ti, vdn hda, xd hdi cda ddt nudc Id quan trgng. Bi tdi nghiin cdu ddnh gid hdnh vi tudn thd cda cdc doanh nghiip tU nh&n nhdm xde dinh cdc yiu ti dnh hudng din hdnh vi tudn thd thui (TTT) qua hdnh vi ndp thui ddng hgn vd td dd khuyin nghi cdc gidi phdp di hgn chi hdnh vi ndp thui tri hgn. Vdi phuang phdp nghiin cdu dinh lugng, mdu dd li&u gim 170 doanh nghiip tU nhdn dang hogt ddng trin dia hdn Tp. Hi Chi Minh td ndm 2009-2010, kit qud nghiin cdu cho thdy hdnh vi TTT thdng qua khd ndng nop thui ddng hgn cda cdc doanh nghiip tU nhdn bi tdc dgng bdi cdc yiu ti liin quan din tinh hinh hogt ddng kinh doanh cda doanh nghidp cu thi Id lgi nhudn trUdc thui, ting si thui phdi nop, ngdnh nghe kinh doanh vd gidi tinh.
Tic khoa: Hdnh vi tudn thd thui, doanh nghiip, ndp thui dung hgn.
Gim t h i d u
Thud khdng nhO^g la ngudn thu quan trong chu ydu cua ngfin sfich nhfi nUde (NSNN) mfi cdn finh hudng to ldn ddn cdng eudc phat tridn kinh te. M§i quydt dinh v l thud diu lien quan dd'n tich lijy, d i u tU, tidu dung, ddn vfi'n d l phfin bd ngudn luc trong xa hdi. Hipn nay tinh hinh np thud trdn cfi nude cd chilu hUdng tfing cao finh h u d i ^ ddn nguon thu NSNN. Sflc dp phai dfim bao ngudn thu cho NSNN, dfic bidt la nguIn thu d nhflng thfinh phd ldn nhfl Tp. H i Chi Minh vfi Ha NOi phuc vu nhu c i u chi tidu ngfiy cfing t a i ^ len cua Chinh phu eho efic dieh vu edng eua nha nfldc lfi nhu cdu cdp bfieh can phfii dUdc xem xet. Do v?y, vide tuan thu phfip lu|it v l thud thd biOn qua hfinh vi ndp thud dung b a n giup eho nhfi nude chu ddng giai quydt dUpe cfic vdn d l chung, thidt thuc trong xa hOi nhu bao vO an ninh eOng ddng hofic xfiy dUng efie cdng trinh edng cdng n h u dipn, dUdng, trUdng, tram.
trfi cho cfic dich vu ehfim sdc y te, gifio due, phde ldi xa hOi, luong hUU...
Vdi f nghia trdn, nhu cau thfle hi^n nghien cflu v l "Cfic ydu td anh hUdng ddn hfinh vi TTT cua cfic doanh nghidp tu nhfin - xdt khia c^nb nOp thud' dung ban" mang tinh chfi't khoa hpc, dinh lupng lfi mOt ydu cau cdp thidt trong cdng tac qufin ly thud d Vipt Nam.
Da cd mOt sd nghidn cflu trude d nUdc ngofii v l hfinh vi TTT nhfl: (i) Chau vfi Leung (2009) nghidn cUu cfic ydu td finh hudng ddn h a n h vi cua ngUdi nop thud, bao gdm cfic ydu td' nhU dfic diem ehu doanh nghiOp, thdi diem khdng tuan thu, thfii do, nh^n thfle vfi edu trdc hO thdng thud; (ii) Mohd vfi Ahmad (2011) nghidn cflu efic ydu td a n h hudng ddn h a n h vi TTT vfi cho thdy viOc TTT hi a n h hudng dac biOt bdi xfic sudt dupe kidm tofin, nh$n thde v l ehi tidu eua Chinh phfl, sfl cudng ehd, khd khfin tfii chinh efi
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nhfin; (iii) Alabede vfi cfie tfie gifi (2011) nghidn cflu finh hudng cua tinh trang tfii chinh ldn cfic ydu td finh hudng ddn hfinh vi TTT d Nigeria vfi cho thfi'y tinh Wnh tfii ehinh finh hudng tUong ddi ldn ddn mdi quan hO gifla thu nhdp vfi hfinh vi TTT. Tuy nhidn, viOc nghidn cflu hfinh vi TTT cua doanh nghiOp chfla du^c nghidn cflu d ViOt Nam.
Ngofii p h i n md diu, kdt cdu cua nghidn cflu l l n lupt bao gIm cd sd 1^ thuydt, md hinh vfi dfl liOu nghidn edu, kdt qufi nghidn cflu, kdt ludn vfi khuydn nghi.
Ccf s d 1^ thuydt Bdnh vi tudn thu thuS'
N O P thud - nghia vu tdt ydu cua doanh nghiOp:
thud theo quy dinh cua phfip lufit lfi khofin ddng gdp mang tinh b i t bupc mfi cfie td chfle vfi cfi nhfin phai c6 nghia vu nOp vfio NSNN. Theo Nguyin Vfin Hidu vfi Nguyin Thi Lidn (2007), nop thud lfi nghia vu tdt ydu cua doanh nghiOp.
Tinh tdt yeu nfiy xudt phfit tfl mOt sd co sd n h u sau: (i) Thud lfi khofin ehi phi mfi doanh nghidp phfii trfi cho viOc sfl dung cfie tfii sfin qudc gia nhU vdn, tfii nguydn thidn nhidn, co sd h a t l i ^ (diOn, nUdc, giao thdng, hO thdng thdng tin...). Vi vfiy, doanh nghiOp P^fii cd nghia vu ddng gdp mpt phan thu nhfip cho nhfi nUdc dd duy tri vfi phfit tridn tfii sfin qudc gia mfi hp sfl dung; (ii) Thud thu tU doanh nghiOp 1^ khofin thu chu ydu eua NSNN nhfim phuc vu cho muc dich chi tidu phfit tridn kinh td xa hOi nhU chi tieu eho efic boat ddng cung flng cfic dieh vu c d i ^ , dilu tidt kinh td vi md... \ ^ v$y, bfit kf mdt qudc gia nfio eung phfii thu thud d l dfip flng nhu c i u ehi tidu cho xa hOi, dfic biOt d nhflng nfldc mfi NSNN chu ydu dUa vfio ngudn thu npi bd- Thud tdn tai trong mdi trudng chinh tri, kinh td vfi xa hOi, vi vfiy ndu efie doanh nghidp tuan thu ddy du nghia vu thud thi dd chfnh lfi tin hiOu tich cUc vfi ed ldi ddi vdi NSNN; (iii) Ndp thud cua doanh nghiOp <l^ni bfio cho nhfi nudc thUc hipn dUde efic mue tidu dilu tidt vi md n l n kinh td thdng qua kidm kd, k i l m sofit,
hudng d i n , khuydn khfch, dilu chinh efic boat dOng sfin xudt kinh doanh, efic boat ddng ddu tu trong nUdc vfi d i u tU nUdc ngofii, dfim bfio sU cfin ddi trong n l n kinh td vfi thUc hiOn cfic djnh hudng phfit t r i l n cua nhfi nUdc. Mfit khfic, nghia vu nOp thud eua doanh nghiOp lfi tfit ylu bdi dfiy lfi edng cy mfi nhfi nfldc sd dung dl phfin phdi, d i l u hda thu nhdp &^^ cfic t l chdc vfi efi nhfin trong n l n kinh td nhdm dfim bfio myc tidu cdng bdng; (iv) NOP thud cua doanh nghiOp se dfim bfio tinh cdng bdng trong cfic thfinh p h i n kinh td, cfic ngfinh kinh td vfi cfic loai hinh quy md khfic nhau. ViOc chdp hfinh nghia vy thud eda mOt doanh nghiOp sd finh hudng tich cUc ddn cfic doanh nghiOp khfic vk tfing cudng sU nhfin thfle edng bfing trong cOng ddng doanh nghiOp, l^ch thfch sfl tufin thu ci]a dai bo phdn efic doanh nghiOp c^n ^a*. dfic biOt lfi cfic ddi tU^ng boat ddng trong khu vife phi chinh thfle vfi cfie doanh nghiOp <*ang khai thfic cfic hinh thfle trfinh thud. Xdt theo finh bUdng tfim \f bfinh vi, viOc nhfin thfle dUpc npp thue lfi nghia vu tdt ydu se tao mdi trudng quan If thud dfin chii hdn, tdi t h i l u hda su mien cddng ddi d i u cao cua cfic doanh nghiOp, kfch thich sd TTT t i l m nfing. Tdm lai, npp thud phfii dUdc cfic doanh nghidp nhfin thdc lfi mdt nghia vu t i t ydu. Qufin iy thu thud cua nhfi nUdc quan trpng n h d t lfi phfii lfim cho cfic doanh nghiOp nhfin thfle dfldc dilu nfiy, dd lfi co sd cua su TTT mfit cfich d i y du vfi kip thdi.
Su TTT cua doanh nghidp: Khfii niOm TTT vin duoc cfic nhfi nghidn cflu tidp tuc t r a n h lu$n theo hfldng nghidn cflu tinh tif nguyOn hay khdng tU nguypn chdp hfinh nghia vu thud. Quan diem t r u y i n thdng cua qufin ly thud chu ydu dUa trdn gifi thuydt rdng h i u h d t doanh nghiOp v l ban ehdt lfi khdng tif nguyOn tufin thd va chi chip hfinh nghia vy khi cd sfl eudng ehd cua cfic cd quan thud hay khi bi tfie ddng bdi ldi ich kinh td. Y nghia chinh xfic eua viOc TTT ddOc dinh nghia theo n h i l u cfich khfic nhau. Andreoni va cfic tfie gifi (1998) cho r i n g vide TTT ndn dUOc dinh ngMa lfi sfl sSn ldng cua ngfldi nOp thud, sU chdp hfinh phfip lu$t v l thud d l cd dUdc t r a i ^ thfii efin hkng n l n kinh td cua m d t qudc gia.
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Kirchler (2007) dUa r a mdt dinh nghia ddn gifin, TTT lfi sU san ldng ndp thud' cua ngudi npp thud'.
MOt dinh nghia rpng hdn efla viOc TTT, dflpc xfic dinh bdi Song vfi Yarbrough (1978) boat dOng cda ho thdng thud d Hoa K^ ehu ydu difa vfio t u dfinh gifi vfi tufin thu tu nguyOn, cd thd do quan dilm cho rfing, TTT c i n dUpc xfic dinh nhU khfi nfing cua ngUdi nOp thud' vfi s i n sfing thifc hiOn theo phfip lufit thud dupc xfic dinh bdi dao dflc, mdi trfldng phfip ly vfi ydu td tinh hudng khfic tai mOt thdi gian, dia didm eu t h i . Tuong tU nhU vOy, TTT eung dUdc xfic dinh bdi mOt sd cd quan thud' nhu khfi nfing vfi sU sfin sfing cua ngUdi nOp thud thUc biOn theo quy dinh cua phfip luOt thud, kd khai thu nh§p chinh xfic h i n g nfim vfi npp thud dung b a n (IRS, 2009; ATO, 2009 vfi IRB, 2006)
ViOc TTT lfi hfinh vi cua ngUdi nOp td khai thud', kd khai tfi't ca thu nhfip chiu thud chfnh xfic vfi t h a n h toan tfi't ca cfic loai thud phfii nOp trong thdi h a n quy dinh mfi khdng c i n phai chd dpi, theo ddi h a n h ddng tU eO quan cd t h a m q u y l n (Singh, 2003). Hon nfla, viOc TTT cung da dUpe tfich biOt thfinh hai d i l u kiOn, cu t h e lfi t u a n thu trong d i l u kiOn dUpc quan ly vfi t u a n t h u trong d i l u kien dUpc hofin thud (Chow, 2004 va H a r r i s , 1989). Quan diem rdng hon cua vide TTT ddi hdi mdt mflc dp t n m g thUc, kien thdc v l thud ddy du vfi k h a nfing sfl dung kidn thUc nfiy kip thdi, chinh xae, d l ed t h e chuan bi day du hd so v l hofin thud va cfie giay td lidn quan v l thud (Singh vfi Bhupalan, 2001). MeBarnet (2001) de nghi TTT ndn dUpc n h i n n h ^ n trong ba cfich: (i) Tufin thu m d t each tuyet ddi lfi ngUdi ndp thud tu nguydn nOp t h u d ma khdng cd khidu nai;
(ii) Tufin thu cd dieu kidn lfi m i l n cUdng nop thud; (iii) Tuan t h d cd t i n h sfing tao thd hipn qua k h a nfing cd t h e fip dung cfie quy dinh trong lu^t t h u d de xfic dinh lai thu nhfip, ehi phi chiu thud. Allingham vfi Sandmo (1972), Spieer va Lundstedt (1976), Lewis (1982) md t a vfi gifii thich vide TTT nhU k d t qufi cua mdi tuong quan gifla cfic bidn nhfin thfle v l vdn, hieu qua vfi p h a m vi finh hUdng (quan didm tfii chinh cdng). Cfic h i n h thfle cUdng ehd v l
thud' n h u hinh p h a t vfi xfic sudt phfit hiOn viOc khdng TTT, t i l n luong eua mpt efi nhfin vfi khung thud cung gdp p h i n vfio viOc TTT (Kirchler, 2007).
Tuy nhidn, c i n phfit t r i l n khfii niOm v l TTT vfi dUa ydu td thdi gian vfio nhU lfi mOt tidu chi t h i biOn sU tufin thu t^ nguyOn. MOt doanh nghiOp c i n phfii thUc hiOn thanh tofin d i y du nghia vu thud' nhUng ndu nghia vu thud dd dUpc thanh tofin muOn thi khdng dUdc xem lfi tuan thu hofin tofin. Ngofii ra, mOt khofin thu thud bi tinh lai sudt do ndp thud muOn cung khdng xem lfi sfl tufin thu hofin tofin tU nguyOn. Tfl dd ed t h i dinh nghia sU TTT cua doanh nghiOp lfi hfinh vi c h i p hfinh nghia vu thue' theo dung mye dieh cua lufit mOt cfich day du, tU nguyOn vfi dung thdi gian.
Cdc yeu to' dnh hUdng d&'n hdnh vi tudn thu thue
Cdc yiu ti lien quan din doanh nghiip - Doanh thu: Doanh thu cua doanh nghiep se trang trai t i l n luong cho cdng nhfin, cfic khofin chi phi cd' dinh, cac khoan phai npp vfio NSNN, do v^y doanh thu la mOt trong cfie ydu td anh hudng den h a n h vi TTT thong qua kha nang nOp thud, neu efie ydu td chi phi khac khdng thay ddi thi doanh thu tang d i n g nghia vdi Ipi nhuan cua doanh nghidp tfing.
- Sd lao dOng lam viec tai doanh nghipp: Doanh nghiep cfing cd sd lao ddng ldn, cd y nghia v l mfit an sinh xa hpi dd'i vdi n l n kinh te, ngUdi dflng d i u doanh nghiep cung cd trfich nhipm hdn ddi vdi nhfin vidn cua minh hdn, giai quyet dfldc nhu elu v l viec lam cho ngfldi lao dOng. Do dd d l the hien bd mfit cda doanh nghiOp trong xa hdi, doanh nghiOp c^n phfii thUc hien tdt nghia vu dd'i vdi n h a nUdc qua viOc tuan thu eae chinh sfich thud, b a n che tdi thilu nhihig viOc lfim finh hudng ddn doanh nghiOp nifi cu t h i la chdp hfinh tdt nghia vu ve thud thdng qua vide khai thud' day du, kip thdi, nOp td khai thud vfi ndp thud dung ban.
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- Ydu td v l tdng tfii sfin, n(? phfii trfi vfi nguIn vdn ehu sd hQ:u t h i hiOn trdn bfio cfio tfii chinh cua doanh nghiOp: Cflng lfi nhflng ydu td dd dfinh gifi mflc dO tufin thu phfip luftt v l thud thdng qua viOc th\fc hiOn nOp thud ddng h^n vfio NSNN. MOt doanh nghiOp cd ty 10 n^ t h i p , tinh hinh tfii chfnh khfi quan viOc ndp thud vfi thdi ban nOp thud sd dU^e cfic ehu doanh nghidp quan tfim hdn, cd t h i theo chilu hudng tfeh ei^c ho^c tieu cue. Mfit khfie ty 10 ddn bdy eao sd nhilu rui ro do dd doanh nghiOp c i n ed si; cfin n h I c gifla viOc chdp hfinh thud vfi cfic cam kdt vdi efie td ehflc tfn dyng trong trfi Ifii vay.
- Cfie ydu td v l biOu qufi bo^t dOng eua doanh nghipp: Cfic ehi tidu do Ifldng biOu qufi ho^t ddng cua doanh nghidp <lU9c sfl dyng d l phfin tieh efie ydu td finh hUdng ddn khfi nflng TTT cua doanh nghiOp ^ua hfinh vi nOp thud dung ban nhu ty so' Ipi nhufin trdn doanh thu (ROS), loi nhufin tren vdn (ROE), ldi nhufin trdn tfii san (ROA). Torgler (2003) l§p lu§n r i n g tinh binh tfii ehinh cua doanh nghipp cd the tao ra cam gific lo ldng, dfic biOt khi hp nb^n t h i y viOe thanh tofin t i l n thue' lfi mdt khofin tUong ddi trong cfic khoan phfii thanh tofin, do dd cd the lfim gia t a n g hfinh vi gian Ifin v l thud.
Bloomquist (2003) dfi xfic dinh efing t h i n g , tfii chinh la mpt trong nhihig fip lUc doi vdi ngUdi ndp thud vfi ngudi nOp thud vdi nguIn lue tfii ehinh b a n hep, efie khofin chi tidu cho gia dinh ldn hon mdc thu nh$p hp cd t h i bi thde dp d i n ddn hfinh vi khdng TTT. Doanh nghilp cd tinh hinh tai chinh Ifinh m a n h ed khuynh hudng thue hiOn efie quy dinh phfip l i 4 t v l thud tdt hdn nhflng doanh nghiOp cd tinh tfii ehinh xdu.
Carroll (1986) cung edng bd tinh t r a n g thid'u t i l n thdc day doanh nghiOp tim cd hpi de vi pham phfip lufit.
thdng thud. Theo quan didm nfiy mflc dd TTT phy thuOc vfio sd thud phfii nOp bay ngUpc l^i, Cd quan thud sd k i l m tra hinh thUc kd khai eda doanh nghiOp d l phfit biOn viOc khdng TTT, ngofii ra doanh nghiOp c*>n phfii ddi m|it vdi viOc lidn tyc hi k i l m tra boat dOng TTT vdi nhilu hlnh thfle khfic nhau.
Cdc yiu ti vi thdng tin cda chd doanh nghi$p Mdi quan hO gifla cfic ydu td v l thdng tin cua ngudi nOp thud vfi st; TTT dfi du^c bidt ddn tfl rdt Ifiu (Tittle, 1980). Bdn ydu td chfnh finh hudng ddn bfinh vi TTT lfi gidi tfnh, dO tudi, trinh dO vfi tdn gifio (Jackson vfi Milliron, 1986).
- Gidi tinh eua ehu doanh nghiOp: Baldry (1987) dfi tim ra r i n g phu nfl ed xu hUdng TTT cao hon nam gidi. Tuy nhidn d mdt nghidn cflu khfic cho thdy nfl gidi cd ty 10 khdng tufin thu cao hon nam gidi thd biOn qua hfinh vi trdn thud (Houston vfi Tran, 2001).
- DO tudi cua chu doanh nghiOp: Tudi tfie vfi su tufin thu eua ngudi ndp thud cd mdi Udn hO chat chd vdi nhau (Jackson vfi Milliron, 1986).
Ngofii ra, ehfldng trinh do ludng khfi nfing tuan thu cua ngudi npp thud cua cfic dich vu kinh doanh nOi dia eho bidt "Hfinh vi khdng tufin thu phfip lufit v l thud cd mflc dd I n h hUdng thdp vfi ft xay ra trong efie hd gia dinh, troi^
dd ngudi dflng d i u hofie vp, chdng eua hp trdn 65 tudi" (Andreoni vfi cfic tfie gifi, 1998). Nhin chung ngfldi nOp thud cd tudi ddi trd s i n sfing c h i p n h ^ n rui ro vfi it n h a y cfim vdi cfic biOn phfip trflng phat. Ritsema vfi cfic tfie gifi (2003) cung dfi phfit biOn ra rfing tudi tfie lfi mOt ydu td finh hudng den hfinh vi cd ^ trdn thud, ngUdi ndp thud ed tudi ddi trd cung ft khidu nai dli vdi hfinh vi eua minh.
- Sd thud phfii nOp: Nghidn cflu thue nghiOm cua Friedland vfi efic tfie gifi (1987) eho t h i y doanh nghidp it tufin thu khi mflc thud cao.
Singh (2003) vfi Somasundram (2005) tuydn bd r i n g tfl khi hinh thfinh cd chd tU khai tU nOp, TTT trd t h a n h mOt vfin d l quan trpng trong hO
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- Trinh do cua ehu doanh nghiOp: Kha nfing khdng TTT ehiu finh hUdng tn^c tidp vfi gifin tidp ciia thfii dd vfi n h $ n thfle (Fischer vfi efie tfie gifi, 1992). Chan vfi cfic tfie gifi (2000) eung ed nghidn edu v l nhflng tfie dOng tnic tidp vfi gifin tidp cua khfi nfing k h d n g TTT,
NGHIEN CUTU TRAO D £ |
eu thd lfi gifio due vfi mflc thu n h ^ p . Theo dd, ngUdi nOp t h u d cd kid'n thdc se nhfin thfle dupc hfinh vi k h d n g tufin thu, ed sU hidu bidt v l hO thd'ng thud vfi n h ^ n thdc v l dao dflc do dd TTT cao hon.
- Tdn giao eua ehu doanh nghiOp: Tdn gifio finh hfldng ddn hfinh vi tufin thu cua ngUdi npp thud trong mpt xfi hOi (Kimenyi, 2003). Lewis (1982) cho rfing cfic dfin tOc khfic nhau thd hiOn hfinh vi tufin thu thud' khfic nhau. MOt nghidn cflu khoa hoc v l sfl tufin thu cua nhCfng ngUdi ed tdn gifio khfie nhau dfi chflng minh b i n g kdt qufi h i i qui cua bdn nhdm tdn gifio chfnh lfi tin Ifinh, cdng gifio, cfic tdn gifio khfic vfi nhdm nhflng ngfldi khdng theo tdn gifio nfio. Kdt qufi cho thdy nhiJng ngUdi khdng ed tdn gifio tufin thu kdm nhfi't vfi nhflng ngudi ed tdn gifio khdng thupc tdn gifio tin Ifinh vfi cdng gifio t h i hiOn kha nang tuan thu phfip lufit cao hon (Kasipillai vfi Jabar, 2006).
- Kinh nghiOm cua chu doanh nghiOp: T h i biOn qua khofing thdi gian lfim vide cua chu doanh nghiep t r e n mOt linh vuc boat ddng kinh td.
Theo Lumumba vfi efie tfie gia (2010) sd nfim kinh nghipm trong mdt linh vUe kinh doanh eua ngUdi nOp thud' cd finh hudng ddn vide TTT.
- Nganh nghi boat dpng ciia doanh i^biOp: Theo kdt qua kiem tra tinh hinh tuan thu phfip lufit v l thue trong nhflng nfim qua cho thdy efic doanh nghidp hoat dOng trong linh vUc thUOng mai vfi xay difng thudng cd xu hUdng TTT kdm hdn cfic ngfinh khfie, do biOn nay efic hinh thfle thanh tofin tai Viet Nam ddi vdi boat ddng thuong mai khd cd thd kilm sofit hdt cfic nghidp vu kinh td phfit sinh eua doanh nghiOp %d da sd cfic doanh nghiOp chu yeu sfl dung tiln mfit trong thanh tofin. Do vay, ngfinh n g h i kinh doanh cung anh hUdng it nhilu ddn hfinh vi TTT. Thuc hien kinh doanh theo dung ngfinh n g h i gidp co quan quan ly d l kilm sofit cfie ho^t dOng cua doanh nghiep, tfl dd dflla ra cfic gifii phfip phia hop nham phfit biOn nhfllig gian dd'i trong viOc thfle hiOn nghia vu vdi nha nfldc, cu t h i lfi hfinh vi kd khai va nOp tihud dfiy du dung ban.
M6 h i n h n g h i d n ciJu vfi d& l i d u n g h i d n ctfu Mo hinh nghi&n cUtu
TU thfle te tai Tp. H i Chf Minh, nghidn edu da dfla trdn md hinh cda Mohd vfi Ahmad (2011), tu dd thay ddi, bd sung mdt sd bidn do Ifldng n h l m gifii thich chfit ehd mde dO finh hudng eua efic bidn dd tfie dOng ddn md hinh. Nghidn cflu nfiy sfl dung md hinh h i i quy Binary Logistic d l phfin tich. Md hinh h i i quy Binary Logistic lfi md hinh phi tuydn tinh sfl dung bidn phu thuOc dang nhi phfin dd Udc lUdng xfie sudt mpt sif kiOn se xfiy ra vdi nhflng thdng tin eua bien dOc Ifip mfi ta cd dflpc. Bidn phu thuOc trong md hinh nfiy lfi bidn gifi (bid'n dummy) chi nb^n 02 gifi tri 1 vfi 0. Phuong trinh hdi quy sau:
P, =E(Y=llX.)=l/(l+e-<« a,j Trong dd: P. la ky vpng xae s u i t Y=l (nop thue dung ban) vdi dieu kiOn X. da xfiy ra, X. la bidn ddclap.
Hay vidt each khac: Lj = ln(P/(l-Pp) = a + bX Trong dd: L. la ty so' gifla xfie sufi't Y=l va xae suat Y=0
De dfinh gia tac dpng cua t i ^ g bid'n dOe Ifip dd'n bidn phu thupc, md hinh Binary Logistic giai thich nhu sau:
l + e^+A-^i+'+A-*^*
Ap dung phuong phfip tuydn tinh hda, md hinh duoc vidt thanh:
1,X,+... + 0.X.
Ln [y^y^"^^'^' *
Md binh eu the cd dang:
Ln(Pi/l-Pi) = pQ + pjREVENUE + pjEBT + P3ASSET + P4DEBT + P5EQUITY + pgROE + p,^ROA + pgROS + pgTAX + Pj(,CR + pjjAGE + pj^SEX + pj3RELIGION + P14EDUC + p^jEXPER + PjgEMP +Uj
C6ngngm n g a n h a n g wm
Sd80*Thfing 11/2012 i C I
NGHIEN CtJTU TRAO o d l
Do dd, xfic s u i t d l doanh nghiOp nOp thud dflng h a n dfldc d i l n tfi:
P. = E(Y=1|X,)=
1 + e • % * |l|Ri;VENUB + pjEBT + p,ASSIil + [I^Dtin • PjEOUITY >• pjROE + pjROA + p^BOS + P,TAX •> |1|„CR + p.-AOE + IlijSEX * PijUBLIOION + |l|^li[Hir i |y,i:XP[iR
Bid'n phu thuOc (Y) do lUdng khfi nfing nOp thud ddng b a n cda doanh nghiOp. Y nhdn gifi tri 1 ndu doEuih nghiOp nOp thud dung h^n vfi ngU^c lai nhOn gifi tri 0.
Bid'n dOc Ifip:
REVENUE - Doanh thu, kjf vpng sd cd quan hO cflng chilu vfi mang dfi'u (+) vdi hfinh vi nOp thud dung ban, doanh thu efing eao lfim tfing khfi nfing npp thud dung ban.
EBT - Loi nbuOn trUdc thud, ky v p i ^ 10 nhufin se cd quan he cimg ehilu vfi mang dfi'u (+) vdi hfinh vi npp thue dung ban.
ASSET - Tdng tfii sfin, ky vpng mang dfi'u (+) vdi h a n h vi nop thue dung han.
DEBT - Np, ky vpng no efing ldn khfi nfing TTT cang t h a p vfi kha nfing npp thud khdng dung b a n efing eao, nhU Bloomquist (2003) da sfl dung.
EQUITY - Tdng nguIn vdn, ky vpng sd cd quan hO cung chilu vdi hfinh vi nOp thud dung ban.
ROE - Ldi nhufin/Vdn, ky vpng se cd quan hO ciing chilu vfi dUdc d l e l p bdi Torgler (2003) vfi Bloomquist (2003).
ROA - Loi nhufin/Tdng tfii sfin, ky vpng se mang ddu (+) vfi da dUde sfl dung bdi Torgler (2003) vfi Bloomquist (2003).
ROS - Ty- sd Loi nhu^n/Doanh thu, ky^ vong se cd quan hd cimg chilu (+) vdi hfinh vi nOp thud dung ban, nhu Torgler (2003) vfi Bloomquist (2003).
TAX - Thud, k^ vpng sd thud phfii nOp cfing ldn khfi nfing nOp thud ddng b a n efing thdp, nhU Friedland vfi cfic tfie gifi (1987), Singh (2003) vk Somasundram (2005) dfi sd dung trong nghidn cdu cda hp.
CR - Ngfinh n g h i , nhOfng ngfinh thuong mai mang gifi trj 1, cfie ngfinh kinh doanh khfic mang gifi tri 0 vfi kf vong doanh nghiOp kinh doanh theo Unh vi^e thUdng mai sd cd xu budng nOp thud dung b a n cao hdn.
AGE - DO tudi, kf vpng tudi ddi cua chu doanh nghiOp cfing eao hay cfing Ifiu ddi thi mflc dO TTT tdt hdn do dd cd quan hO cung ehilu; bidn nfiy dfi dupc sd dyng bdi Jackson vfi Milliron (1986), Anderoni (1998), Ritsema vfi cfic tfie gifi (2003).
SEX - Gidi tinh, k5' vpng nam gidi se nOp thul dung b a n n h i l u hdn nfl gidi, nhu nghidn cdu ciia Tittie (1980), Baldry (1987), Houston vfi Tran (2001), Kasipillai vfi J a b a r (2006).
RELIGION - Tdn gifio cua chu doanh nghiOp, ky vpng ngudi cd tdn gifio sd TTT cao bdn nhflng ngUdi khdng mang mdt tdn gifio nfio; bidn nfiy dupc Lewis (1982) vfi Kasipillai vfi Jabar (2006) sfl dung.
EDUC - Trinh dO hpc vfin cua chu doanh nghiOp, ky vpng trinh dp hpe vfi'n eua ehii doanh nghiOp cd quan hO cung chilu vdi hfinh vi nOp thul dung ban, efing ed kidn thfle hp se cd f thdc vl viOc chdp hfinh thud eao hdn; Fischer va cfic tfie gifi (1992), Chan vfi cfic tfie gia (2000) cung sut dung bidn nfiy dd nghidn cflu v l viOc TTT c6a doanh nghiOp.
EXPER - Kmh nghiOm qufin 1^ cua ehu doanh nghiOp, k5' vong chii doanh nghiOp cd kinh nghipm cdng tfie efing Ifiu thi hp thd hiOn y thfle tufin tbii cao hon vfi Lumumba vfi cfic tfie gifi (2010) cung da sfl d y i ^ bidn nfiy trong nghidn cflu.
EMP - Sd lao dOng, kf vpng doanh nghiOp s>3 dung lao dOng cfing nhilu, quy md ldn d i n dd'n
mm congngh^ n g a n h a n g
l l U s d 8 0 * T h ^ n g 11/2012
NGHIEN CtfU TRAO DOI < « «
mde do TTT eao cfie doanh nghiOp suf dung it lao dOng.
Ngudn thu thgp dH Hiu
Nghidn cflu sfl dung sdliOu cfla 202 doanh nghiOp cd bfio d o tfii chfnh d i y du tfl nflm 2009-2010.
Tat cfi sd lieu lidn quan dUpc ldy trdn bfing cfin ddi kd tofin, bfing kd't qufi boat dOng kinh doanh cua cfic doanh nghiOp, h i so phfip 1^ cua doanh nghiOp tai cfie Chi cue Thud d Tp. H i Chf Minh.
Sau khi loe ldy nhflng doanh nghiOp hop Ip, sd lupng doanh nghiOp cdn lai thda man ydu ciu lfi 170 doanh nghiOp tU nhfin. M6i doanh nghiOp dfldc theo doi qua hai nfim (2 quan sfit) vfi efie bid'n dupe theo ddi tUdng flng theo tflng quan sfit, tdng cpng 340 quan sfit.
Phfin t i c h k d t qufi n g h i d n cifu
Phdn tich ket qud thdng ke: (i) Tinh hinh nop thud', trong tdng sd' 340 mlu, ndp thue' khdng dung b a n chid'm 70% vfi nop thue dung ban chiem 30%. Qua sd liOu nay nhan thay sd mau doanh nghidp ndp thue khdng dung ban chiem ty 10 kha cao, hon 2/3 trdn tdng sd mau dflpc thu th|ip hpp Id; (ii) Vl gidi tinh, sd lUtfng chu doanh nghiep gidi tinh nfl chidm 44,1% va sd lUpng chu doanh r^bidp gidi tfnh nam chid'm 55,9% trong tong sd doanh nghiep dUpc khao sat. Theo sd lidu trdn ty le nam gidi gifl vai trd chu chd't trong cfic don vi kinh doanh cao hon nfl gidi; (iii) Vl dO tu6i, so lUdng ehu doanh nghidp ed ty Id ldn nhfi't trdn tdng sd doanh nghidp khfio sfit la 42 tuli ehiem 5,9% va 50 tudi chidm 7,1%. Trung binh cae chii doanh nghidp cd tudi ddi tUOng ddi cao, khoang td 39-50 tuli; (iv) Vl trinh dO hoc vl'n, ket qufi khao sat eho thay chd doanh nghiep ed trinh dd ldp 12 chiem ty Id cao nhdt 11 khofing 71 ngfldi, 41,8%. Kd tiep la trinh dp dai hpc cd 63 ngudi cbid'm 37,1%. Ngoai ra sd lUOng chu doanh nghiep ed trinh dp hpc vfi'n dUdi ldp 12 chidm ty 10 khdng dfing k l , dUdi 2% trong tdng sd chu doanh nghiOp dflOc khao sfit; (v) Vl ngfinh nghe, sd lUdng doanh nghidp kinh doanh thuong mai chidm ty 10 kha cao, 70%. Cfie doanh nghiOp theo cfic ngfinh n g h i khfic nhfl dich vu, san xuat.
xfiy dung... chid'm 30% trdn t i n g sd doanh nghiOp dupc khfio sfit; (vi) Vl kinh nghiOm qufin ly, kinh nghiOm qufin If t^p trung khofing tfl 4-12 nfim trong m l u khfio sfit; (vii) Vl tdn gifio: sd chii doanh nghiOp cd tdn gifio khfi cao, chidm 83,5%
trong t i n g sd 170 doanh nghiOp khfio sfit; (viii) Cfic chi tidu tfii chinh, tnmg binh ciia chi tidu tfii sfin lfi 3.142 t^ d i n g vfi doanh thu lfi 6,97 ty d i n g lfi tuong dd'i cao, bilu hiOn boat dOng kinh doanh cda cfic doanh nghiOp nghidn cflu phfit t r i l n theo chilu hUdng tdt. Tuy nhidn, sd thud phfii nOp trung binh mOt nfim 62,86 tripu d i n g vfi Ipi nhuOn tnfdc thud 59,90 triOu lfi nhd, vi thu nhfip nfiy ehi du chi phf cho mOt edng dan d mflc trung binh, dilu nfiy bilu hidn nhilu rui ro trong viOc chip hfinh phfip lufit v l thud.
Phdn tich kit qud hoi quy
Kd't qufi phfin tich tUOng quan cho tha'y nhin chung cfic bidn ddc Ifip khdng cd md'i quan he tuyen tinh vdi nhau, tuy nhidn bidn Tdng tai san (ASSET) va Np (DEBT) co hd sd tUOng quan la 0,971 do dd cd the xay r a hien tUpng da cdng tuye'n gifla hai bien nay. Nghien cflu se thifc hien viec xd ly sU da cdng tuyen nay trong mo hinh b i i quy n h l m tim ra cfic ydu td t i c ddng ddn hfinh vi ndp thud'.
Kd't qua h i i quy cua mo hinh nghien cflu (Bang 1) cd gifi tri -2Log Likelihood = 234.013 va Nagelkerke R Square = 58,6%, cho thay 58,6%
bid'n phu thupc dflpc giai thich bdi cac bien dpc lap. Ke't qua h i i quy tim dUpc cd y nghia va mo hinh dUpc sd dung tdt lfi cfic bid'n Ipi nhuan trfldc thud (EBT), Tdng sd thud phfii ndp (TAX), Nganh n g h i (CR), Gidi tinh (SEX) (Bfing 1).
- Ldi nhuan trUdc thud (EBT) co y nghia d ca hai md hinh vdi mdc y nghia < 5%, hd sd' h i i quy mang ddu (-) t h i hidn quan hd nghieb bien vdi h a n h vi nOp thud dung b a n vfi ngUpc vdi ky vpng cua md hinh nghien cflu. Thifc te da sd' cfie doanh nghiOp tfl nhfin hidn nay trfldng t h a n h tU nhflng CO sd kinh doanh nhd nhu hp gia dinh, hp kinh doanh cfi t h i va chd doanh nghiOp thudng lfi chd gia dinh, mang nang tinh bao thu do dd
# ngan hang MU
k'80 •Thdng U / 2 0 1 2 E K I Cdngnghe I
Sd 80 "Thdng 11/20121
NGHIEN Clh) TRAO D 6 |
"1
B&ng 1: K6't q u i h 6 i q u y
DEBT EQUITY REVENUE EBT TAX ROA ROE ROS CR EMP AGE SEX RELIGION EDUC EXPER YEAR H & n g s ^ S6 m i u (N) MOrc y nghia (Sig.) -2 Log likelihood Nagelkerke R Square
M 6 h l n h 1 H « 86'
(B)
0,000 - 0 , 2 1 0 " « - 0 , 6 0 0 " « 0.038 -0,026
•0,162 0,660*
0,002 -0,017 - 0 , 8 2 2 "
0,424 -0,207 0,007 -0,061 5,801>«
S a i a t f c h u d n (S.E)
0,000 0,077 0,087 0,066 0,019 0.105 0,403 0,023 0,025 0,348 0,468 0,136 0,057 0,328 2,607
Wald
2,283 7,427 33,261 0,348 1,845 2,099 2,680 0,011 0,435 5,564 0,822 2,321 0,017 0,034 4,952
n g h i a (Sig)
0,131 0,006 0,000 0,566 0,174 0,147 0,102 0,916 0,510 0,018 0,366 0,128 0,896 0,853 0.026
Exp(B)
1,000 0,811 0,606 1,039 0,976 0,869 0,617 1,002 0,983 0,440 1,628 0,813 1,008 0,941 330,675 340
0.000
234.177a
0,586
M6 h l n h 2 H^tlS
(B)
0,000 0,000 0,000 - 0 , 2 0 1 ' "
-0,500«»*
0,038 -0,028 -0,164 -0,649*
0,003 -0,018 -0,799**
0,418 -0,206 0,012 -0,049 5,844**
Saia<(
chujin (SJE)
0,001 0,002 0,000 0,080 0,087 0.065 0.020 0.106 0.405 0.023 0.025 0,353 0,469 0,135 0,058 0,330 2,604
Wald
0,336 0,093 2,416 6,359 33,144 0,340 1.936 2.134 2.674 0.014 0.492 5.136 0.796 2.303 0.044 0.022 5,038
IVIiIc^
n g h i a (Sig)
0,563 0,760 0,120 0.012 0.000 0.560 0.164 0.144 0.109 0.905 0.483 0.023 0,372 0.129 0,834 0,882 0.025
E i p ( B )
1.000 0.999 1.000 0.816 0.607 1.039 0,972 0.857 0.523 1.003 0.982 0.460 1.519 0.814 1.012 0.952 345.206 340
0.000
234.013a
0,586 Ghi chii: *** Id y nghia d mdc 1%, ** Id $ nghia d mdc 5% vd * Id y nghia d mdc 10%
kid'n thUc phdp luSt v l thud' ed phdn b a n chd', hp chi chu trpng vdo edng viOc kinh doanh, kinh doanh nhfl t h d ndo de mang v l n h i l u loi nhu^n nhdt. Mat khdc nhfin vidn phu triich cdng tde kd todn trong nhflng doanh nghiOp ndy thfldng Id nhflng ngfldi trd tudi hodc Id ngudi thfin, bkng hflu eua chu doanh nghiOp, chuydn mdn vd kinh nghiOm ehua n h i l u do dd d l mde sai ldm trong cdng tdc kd todn cung nhu cOp nhfit thdng tin v l cdc chinh sdch thud khdng kip thdi ldm dnh hudng ddn doanh nghiOp.
- Tdng thud (TAX) ed f nghia d cd hai md hinh vdi mfle f nghia < 5%, hO sd h i i quy mang ddu
(-) the hiOn quan hp nghieb bidn vdi hdnh vi nOp thud dung b a n vd thda ky vpng cua md hinh nghidn cflu. Kd't qud ndy phu hpp vdi nghidn cdu cua Friedland vd cde tdc gid (1987) v l cdc ydu t l dnh hfldng ddn h d n h vi TTT v l khIa canh trdn thud thu nh$p. Cde doanh nghiOp cd sd thul ldn thudng Id do boat ddng kinh doanh hidu qud, vdng quay vdn ldn, sdn phdm lUU thdng tdt trdn thi tnfdng, ddi vdi thud phdt sinh hdng thdng b a n nOp td khai thud eung Id b a n nOP t i l n vdo ngfin sdch nhd nudc. Khdc vdi tnfdc khi ed lu§t qudn 1^ thud (ngdy 01/7/2007) sau khi ndp td khai thud ed quan qudn 1;^ thu thul sd phdt h d n h thdng bdo nOp thud ddn doanh
B H congnghd n g a n h a n g
J sd 80-Thdng 11/2012
NGHrtN cufu TRAO DOI < « «
nghiOp sau dd hp mdi di ndp, do v$y da phdn cdc doanh nghidp khdng chu ddng ndp thud md thudng doi cdn bO ehuydn qudn gpi diOn hodc phdt hdnh thdng bdo nhdc ndp hp mdi thi hdnh, vi vfiy hdnh vi nOp thud t r i b a n thUdng xuydn xdy ra. Mdt khdc, ke tfl trUde thdng 01/2009 do nhiing ddi mdi viOc t r i l n khai phdn m I m dp dung cho luOt qudn 1;^ thud mdi, hO thdng xd 1^
thdng tin doanh nghiOp cdn n h i l u bfi't e$p, bd sdt bode khdng tinh phat ndp ch$m kip thdi ddi vdi hdnh vi nOp ch§m t i l n thud vd mdc phat cdn thap (0,05%/ngdy) do dd chua du sflc rfin de. Bdn canh dd, mfle phat ve vdn d l nOp chdm thud' hiOn nay chua cao do dd cbiAt du sflc rdn de d l hp thfle hipn nOp thud dflng b a n hon, viOc efin nhdc gifla mflc lai vay vd mflc phat cb^m nOp d i n dd'n sd t i l n thud phdi ndp vdo ngfin sdch nhd nfldc ddi khi hi chid'm dung. HiOn nay vdi su phdt tridn cua mang internet, cde vdn bdn hUdng d i n dUpc ddng cdng khai trdn website cua cdc cd quan thud', be thd'ng xd 1;^ sd lipu cua doanh nghiOp boat dOng I n dinh hon, dong thdi cdc doanh nghidp thudng xuydn dflpc h i trp v l phdp 1;^, nhdc nhd dd'i vdi cde doanh nghiOp vi pham, do vay co ban da khdc phuc duoe tinh t r a n g trdn.
- Nganh n g h i (CR) cd y ngMa d cd hai md lunh vdi mdc y nghia 10%, hO sd' bdi quy mang dau (-) t h i biOn quan hd nghieb bidn vdi hdnh vi nop thud dung ban vd ngUpe chilu vdi kf vpng cua md hinh nghidn cflu. Phdn ldn cdc doanh nghiep boat ddng kinh doanh trong linh vifc thUdng mai h d i ^ hda dupc mua di ban lai Id chinh, sif canh tranh khdc lidt gifla hdng hda trong nudc vd nfldc ngodi, vide chay dua theo doanh thu vd Ipi nhuan trong tinh hinh kinh td thi trudng tif do canh tranh, sU khd khdn trong vide huy dpng vd'n tai cde ngan h d i ^ , lai sudt cho vay dp dung cho cdc doanh nghiep tUOng ddi eao hdn mfle phat do nop e h ^ t i l n thud vdo NSNN, dp life thanh todn ddi vdi ede khodn phdi tra dflng ban nhfl lai vay, thanh toan cho ngUdi bdn, hdng hda t i n kho...
Id nhflng nguydn nhfin a n h hUdng ddn vide thifc hiOn i ^ h i a vu ngfin sdeh dd'i vdi nhd nUdc, cu thd Id vide nOp thud ddng ban, ddi khi chUa dUde quan tfim dung mde.
- Gidi tinh (SEX) ed f nghia d cd hai md hinh vdi mfle f nghia < 5%, hO sd hdi quy mang dau (-) t h i hiOn quan hO nghieb bid'n vdi hdnh vi nOp thud ddng ban vd ngupc chilu vdi ky vpng cda md hinh nghidn edu. Kit qud ndy phu hdp vdi nghidn cflu cda Houston vd Tran (2001) khdo sdt ddi vdi hdnh vi trdn thud. Theo kdt qud phdn tich nam gidi cd hdnh vi ndp thud t r i ban cao hdn nfl gidi vd kdt qud thu tbOp dfl lidu cho thdy nam gidi gifl vi tri lanh dao nhilu hon nfl gidi. Theo quan niOm truyin thdng cua xa hOi ViOt Nam, trong gia dinh bat nhdn, ngudi nam gidi Id try eOt. Dilu dd tnfdc hdt t h i biOn d vai trd ddng gdp kinh t l cua hp. Nam gidi phdi Id ngUdi chiu trdch nhiOm ddng gdp kinh td chfnh, ddm bdo dilu kiOn kinh td cho mpi boat dOng cua cd gia ^ n h . Gidi quydt edng viOc kinh doanh trdn thuong tnfdng nam gidi thudng ddm nhfin vai trd chu chdt, giai quydt cdng viOc mOt edch tong qudt, do vdy vide thUe hidn nghia vy ngfin sdch vdi nhd nfldc ddi khi eung anh hudng khdng it. Vi ho suy nghi v l thdi ban nOp thud ddn gian, hp cung cd y thfle vl vide ndp thud tuy nhien chUa chu trong thdi diem ndp thud.
Theo cdc nghien cflu trUdc v l hdnh vi trdn thud cho thay nam gidi thfldng cd xu budng vi pham nhilu hon nfl gidi vd bp chap nhan cac hinh phat neu hi phdt hidn.
Cde bidn the hien hiOu qud kinh doanh efla doanh nghiep (ty sd lOi nhu^n trdn tdi san, ty sd Ipi nhuan t r e n vdn, ty sd Ipi nhufin trdn doanh thu), bidn v l thdng tin chu doanh nghidp (dp tudi, tdn gido, trinh dp hpc van, kinh nghidm quan 1^), yd'u td' ve t i n g tdi san, np phdi tra vd vdn khdng cd f nghia thdng ke.
K d t l u d n v a k h u y d n n g h i K&'t ludn
Md hinh nghien edu d l xudt ban ddu g I m 16 yd'u td' a n h hUdng ddn hdnh vi TTT xet v l kha ndng nOp thud' dung b a n cua cac doanh nghiOp t u nhfin t r e n dia bdn Tp. H i Chi Minh bao g I m tdng tai san, tdng np, tdng ngudn vd'n, doanh thu, loi nhufin trfldc thud, tdng thud, ROA, ROE, ROS, ngdnh nghe kinh doanh, sd
Cdngnghe n g a n h a n g M I
Sd80*Thang 11/2012 E U
» » > NGHIEN cuu TRAO DOI
lao dOng trong doanh nghiOp, kinh nghiOm cdng tdc, trinh dO hpc vdn vd cdc ddc didm nhfin khdu cua chu doanh nghiOp. Kdt qud h i t quy cho thdy khd ndng nOp thud dung h ^ n chju su dnh budng cua bdn ydu td, dd Id loi nhudn trudc thud, tdng thud, ngdnh n g h i vd gidi tinh eua chu doanh nghiOp; cdc yd'u td ndy tdc dOng ngUOe ehilu vdi khd ndng nOp thud dung h^n cd nghia Id do ldn cde chl tidu ndy edng eao thi khd ndng ndp thud t r i b^n cua doanh nghiOp cdng cao. Trong bdn ydu td tde dOng cd f nghTa ddn hdnh vi ndp thud di'inp hnn thJ y^ii td vfi
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gidi tinh chidm t^ 10 cao nhdt, cy thd Id cdc ehu doanh nghiOp 1^ nam gidi, tidp dd'n Id ydu td ngdnh n g h i , cde doanh nghiOp hoat dOng trong Hnh vyc thuong m^i ed xu hudng khdng TTT hon cdc ngdnh kinh doanh khdc, bdn canh dd
\gi nhudn trUdc thud vd tdng sd thud phdi nOp cQng tdc dOng m^nh ddn khd ndng ndp thud, ey thd Id ede doanh nghiOp cd Ipi nhu^n eao vd tdng sd thud phdi ndp trong n d m cao sd cd khd ndng nOp thud t r i h^n n h i l u hon.
Khnyfi'n nghf mit sd'gidi phdp D\fa trdn kdt qud nghidn cflu, tic gid dUa r a mOt sd gidi phdp nh&m khuydn khfch, nfing cao hdnh vi TTT thdng qua khd ndng ndp thud ddng b a n eua cde doanh nghiOp tU nhfin trdn dia bdn nhU sau:
Thd nhdt, ddi vdi doanh nghiOp cd Ipi nhufin trUdc thud ldn, cd the xem dfiy Id nhflng doanh nghlOp trpng ydu gdp p h d n tao ra nguon thu ddng k l cho NSNN. Do dd, ddi vdi cdc doanh nghiOp ndy edn c6 nhflng chinh sdch hd trd dfic biOt nhu gfli tdi liOu hudng dfin, gidi ddp v l thud nhfl cdng vdn, quydt dinh, t h d n g tu.. trUc tidp qua thd diOn tfl, p h d t m i l n phf d i n g thdi tnfc tidp cdi ddt vd bUdng din sfl dyng ede phdn mem hd trd ke khai thud, h5 trqf v l kd todn, td vdn xd 1^ ede nghiOp vu kinh td p h d t sinh dung quy dinh cua phdp lu$t. Song song vdi nhflng vide ldm ndu trdn, cdn ddy m a n h edng tdc tuydn t r u y i n cho thdy t^m quan t r p n g eua thud ddi vdi xfi hdi vd n l n kinh t d dd doanh nghiOp y thfle viOc t h ^ c hiOn ndp thud ddy du hon vd ddng b a n hdn.
Thd hai, gidi phdp ddi vdi cdc doanh nghiOp cd sd thud phdi nOp hdng n d m ldn Id ddng vidn vd tao
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• • • S d 8 0 « T h d n g 11/2012
NGHIEN CUTU TRAO D £ | « « «
dilu kipn eho doanh nghiOp tid'p c^n cdc chfnh sdch thud bdng cdeh tdng cUdng ede budi b i i dudng v l thud, hudng dfin ede chfnh sdeh uu dai vl thud kip thdi, tfly vdo quy md doanh nghiOp thUe hipn chinh sdeh dai ngO dfic biOt cho doanh nghiOp nhfl ehinh sdch gidm mOt phdn thud, chinh sdch gia b a n nOp thud, gidm mdc ph^t ddi vdi hdnh vi ehdm nOp t i l n thud, cung cdp ddy du vd thufin tiOn cde dich vy bd trd tu vfi'n thud, tao dilu kiOn cho doanh nghiOp tid'p cOn thdng tin thud nhdt Id nhflng thdng tin mdi, d l cao cdc boat dOng tuydn t r u y i n khuyd'n khfch su tufin thu tdt, ldm thay ddi hfinh vi tufin thu theo hudng tfch cifc nhdt.
Thd ba, cd quan thud' edn phdi coi trpng vd nhfin manh dd'n sif tufin tbu tU nguyOn, tao dilu kiOn thulin ldi eho doanh nghiOp hodn thdnh chfnh xde, ddy du quy trinh ddng k^, kd khai, nOp thud.
Gidi phdp tfip trung vdo sfl dOn gidn hda quy trinh ddng ^ ke khai, ndp thud vd tao dilu kiOn cho doanh nghiOp hodn thdnh cdc thu tuc tudn thu.
Qudn 1^ sfl tufin thu tu nguydn Id gidi phdp hidu qua nhdt trong vide giai quye't tfi't cd nhflng van dl qudn ly thu thud' vdi sd lUpng doanh nghipp
ngdy cdng Idn vd su phfle tap ngdy edng tdng.
Gi&i hgn cua de tdi vd gpi ^ nghi&n cOu khdc Dl tdi nghidn cflu cdn nhilu ban ehd nhu: nghidn cdu chi t^p trung vdo doanh nghiOp tU nhfin vd mfiu quan sdt chi thUe hiOn trong pham vi 170 doanh nghiOp ndn cdc bid'n v l tinh Wnh tdi chfnh eung nhu cfic bidn v l ddc dilm nhfin khdu chua t h i dai diOn cho dai bO phOn ede doanh nghidp trdn ed nfldc do dd ban ehd khd ndng khdi qudt hda vin d l . Dl tdi ndy ldm n l n tdng dl md ra nhflng hudng nghidn edu mdi, cd thd Id cdc ydu td dnh hudng ddn bdnh vi TTT xdt khfa c^nb ndp thud dung ban ddi vdi ede loai hlnh doanh n ^ O p vd md rdng thdm ede ydu td dnh hudng rOng hon vl vdn hda, dfin tdc hay nh^n thfle eua ngudi dai diOn phdp lufit cua doanh nghiOp ddi vdi phdp lu|lt vl thud cui^ nhu ddi vdi ed quan qudn l^ thu thud tai dia bdn boat dOng cua doanh nghiOp. Vl sd hdu nghien cflu khuyen nghi thu thfip cdc ydu td dnh budng den cap dp TTT cua doanh nghiOp <luia trdn nhong sd hdu dilu tra tfl doanh nghiOp vdi quy md kinh doanh ldn, sd m&u quan sdt ldn hdn de sd heu ed do tin cfiy eao hdn •
Tai li^u tham khao
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UilsdSO'Thdng 11/2012
