Tap chi Khoa hoc - Cong ngh? Thdy sdn So 3/2014
KET QUA NGHIEN CL/U DAO M O SAU DAI HOC
HOAN THIEN CONG TAC QUAN LY THUE G U TRI G U TANG D 6 I VOfI CAC DOANH NGHIEP TAI CHI CUC THUE THAIVH PHO RACH GIA
IMPROVING ADMINISTRATION THE VALUE ADDED TAX FOR BUSINESSES IN TAX DEPARTMENTS RACH GIA CITY
Thdi TMy Van', Nguyen Thi Hien' Ngiiy nhan b4i 30/10/2013;Ngay phan bi$n thong qua. 17/02/2014; Ngay duyet dang- 13/8/2014
TOM T A T
Thue Gid tii gia tdng (GTGT) la thue cd nguon thu l&n nhdt dong gop vdo ngdn sdch Nhd nu&c. Trdt qua nhiiu ndm thuc hien lugt thue GTGT nin kinh ti noi chung vd cdc doanh nghiip thanh phd Rach Gid noi rieng da co nhirng chuyin bien tich cue. Tuy nhien dgc thu cdc doanh nghiip lgi thdnh pho Rgch Gid Id nhimg doanh nghiip nho chua hogt dpng bdi bdn nen cong ldc qudn ly thui con ton tgi nhiing bdt cdp. Nghien cuu nay dugc thuc hiin nham muc dich ddnh gid thtrc Irang cong tdc qudn ly thui GTGT dot vdi doanh nghiep lgi chi cue thui thdnh pho Rach Gid tir do dua ra mot so gidt phdp vd kien nghi nhdm hodn thien cong tdc qudn ly thue GTGT ddi v&i doanh nghiep tgi Chi cue Thui thdnh phd Rgch Gid.
Tic khoa: cong lac qudn ly thue GTGT, doanh nghiip ABSTRACT
The value added lax is the largest lax revenue contribution to the slate budget Through many years of value added law economy in general and businesses in particular Rach Gia city there have been positive changes. However, specific businesses in Rach Gia city is the small business does not work all the tax administration should exist gaps This study was conducted to assess the actual situations in administration the value-added tax for businesses in lax departments Rach Gta city, then to propose some solutions and recommendations to improve administration the value-added tax for businesses in lax departments Rach Gia city.
Keywords, administration the value-added tax, business
I. DiSiT V A N Dt
Cai cich v i hoin thifin cong cu quan ly kinh te ve thue dam bao nfing cao n i n g lye q u i n ly Nhi nuo'c ve kinh te, chong that thu ngin sich nhi nifoc, nang cao nang lyc cgnh tranh cua doanh nghiep va eua e i n^n kinh te la van de co y nghla song con doi vfi'i c i c nyfi'c dang phat trien nhy Viet Nam hifin nay.
Luit q u i n ly thufi cfi hifin lyc thi hinh lir 01/07/2007 da thay d6i cfin b i n ccr che quan ly thue tir thu cfing sang q u i n ly hifin dai theo c c che ngyyi nfip thufi (NNT) ty tinh. ty khai, t y nfip thue va l y chju trich nhifim ve thyc hien nghTa vu thue Tuy nhifin y thiJc ch^p hinh eua c i c
doi tuyng nfip thue chua cao, mat khic cOng cho thiy c y che, chinh sach vfi cong lac q u i n ly thue cua c y quan thue chua b i m s i t thyc t^ mmh ehung cu t h l l i cfing t i c quan li thufi GTGT doi vfi'i doanh nghifip. Thanh pho Rgch G i i l i nai tgp trung nhieu c i c loai hinh doanh nghifip nhfi hogt dfing chua bai b i n d i n dfin cfing l i c quan ly thue GTGT doi viri doanh nghifip con nhieu vufi-ng mac. D i n nay van chua co mfit nghien euu nfio ve cflng tac quan ly t h u l GTGT doi vfii cfic doanh nghifip tgi thinh pho Rach G i i . Nghifin ciru da dua ra mfit so giat phip nhfim hofin thifin cong t i c q u i n ly t h u l GTGT doi vfi'i cac doanh nghifip lgi Chi cgc thue thanh pho Rgch Gia.
1 Thai ThLiy Van: Cao hpc Quin tn kmh doanh 2011 - Tnrd'ng Ogi hpc Nha Trang 2 TS Nguyen Thi Hiln: Tru&ng Bgi hpc Nha Trang
TI5UONG OAI HOC NHA TRANG • 203
Tap chi Khoa hoc - Cong nghe Thdy s Sd 3/2014
II. D O I TU'Q'NG VA PHli'O'NG PHAP NGHIEN ClJU 1. MIJC tieu nghien cu'u
De xult mfil so giai phap nham gop phin lim tang nguon thu ngin sieh N h i nyfi'c cCia thinh ph6 Rach G i i noi rifing vfi tinh Kien Giang noi chung.
2. Phuong phap nghien cii-u
Nghifin ciru da sy dyng long hyp mfit so cic phuong phip nhu: Phuong phap thing kfi, so sinh:
su dyng so lifiu thfi' clp tCr cic bao cao long ket trong Ihyi gian tir nam 2008 - 2012 de phin tich, so sinh;
phuang phip long hap cac sd lifiu thing kfi, cac b i o cao cua Chi cyc de phfin lich nhO-ng uu diem va nhung han c h l eon ton tgi trong cfing t i c qufin 1;?
thue; Phyyng phip thio luin vfi'i cac chuyen gia la nhung can bp eo kinh nghiem quan ly lim vific tore lilp tgi Chi cyc Thul thanh pho Rgch Gia
Bing 1. Ket qua thu thul giai doan 2008 '
3. Ooi tyo-ng vfi phgm vl nghien ciru Doi tugng nghifin ciru ia cfing tac quin \'j t h u l GTGT doi v&\ doanh nghifip trfin dja bin thinh pho Rgch G i i giai doan tir nam 2008 din nam 2012.
III. K i T QUA NGHi£N Cl/U VA T H A O L U ^ N 1. Nhu'ng kit qui dat duvc cua cong tic quin 1)^ thul GTGT doi vfi'i doanh nghiep tal Chl cue ThuS Thfinh pho Rgch Gifi giai dogn 2008 - 2012
Thir nhM, sau han 6 nim ap dyng Lufit Quan \^
thul cting vfi'i c i c bign phip tang cuang cfing tie quin ly thue GTGT d l i vai doanh nghiep, kit qua thu thul giai dogn 2008 - 2012 trfin dja bfin thinh pho Rach G i i nhu bang 1.
2012 trfin dja bin thinh phd Rach G i i
STT
1
2
chrtiau So thue phgi thu Trong do thue GTGT So thue thu duc^c Thue GTGT thu duo-c
DVT Tneu
d6ng Tneu dong
2008 108,160 51,700 109,087 50,309
2009 150,000
70,950 104,462 76,345
2010 120,000
92,390 118,938 97,518
2011 145,000 117,980 143,660 119,250
2012 172,000 149,330 145,791 114,510
Toe d9 tang binh quan {%)
12,5 30,5 8 24,5 (Ngudn. B^o c^o tdng kit giai do$n 2008 - 2012 ciia Chi aic Thu4 thdnh ph6 R^ch Gii)
Qua s6 lifiu bing 1 cho thay, so thue thu dygc tai Chl cue Thul Rgch gia tang binh quin nam l i 8,0%, rieng doi vfi'i thul GTGT l i 24,5%, nhin chung l i k h i tot qua cic nam so vfi'i t i c dp ting cua so thul phai thu
Theo kit qua tren ta thay nam 2012, so vai nam 2011 so na dong tang vuot bae la do Chi cyc Thul chua Ifim tot khau quan 1^ d l i tuang nop thue v i cong t i c thu nfip thue. Do do, can dua ra nhung giii phip r i soit chat chfi d l i tuang nop thul v i
cflng t i c khai thic nguin thu thul, chong thit thu v i xir ly ny de nang cao hifiu qua dem Igi nguon thu cho ngin sieh N h i nuo'c.
ThCf hai, cflng t i c hoan thul. Thflng qua so ligu tinh toin v i phan tich cho thay, vific tham gia nghTa vy khai b i o t h u l GTGT thyc su l i nghla vy quyen lai cua eac doanh nghifip hifin nay, d6ng tho'i cung gop phin lim tang hieu qua trong viec giim sat quan ly cua Nhfi nyfi'c.
Bang 2. Cong tic hoan thul giai doan 2008 - 2012 STT
1 2
Chi tieu So lugng doanh nghiep hoan thue So tien hofin
OVT doanh nghifip
trieu dfing 2008
51 9.094
2009 25 5.320
2010 64 15,894
2011 80 28.865
2012 55 16.152
T6C d$ tang binh quan [%)
25 49 (Nguon: B^o c^o tiing kSt giai ^o^n 2008 - 2012
ThCfba, cong t i c kiem tra thul, Trong giai dogn 2008 - 2012, so doanh nghiep dugc kilm tra quyel toin tang binh quan 61,3%/nam va sfi lien truy thu ting 15,3%/nim, Dieu niy chirng to cfing t i c kiem soit thue trong cic doanh nghiep ngay cing chit che han, tuy nhien so lygng doanh nghifip dugc
Chl ajc Thui thdnh ph6 R^ch GidJ
kiem Ira tang Ifin, so truy thu vfi xir phgt tang Ifin qua tirng nam cfi nghTa la eac doanh nghifip hogt dpng ke khai chua chinh xic vi the chi cue phai tim ra cfic bifin phip hgp ly nh^m tgo dilu kifin d l c i c doanh nghifip ngay cfing co y thuc han nu-a trong vific ke khai thul dung dan va trung thyc.
204 • TRLTONG OAI HOC NHA TRANG
Tgp chi Khoa hoc - Cong nghi Thdy sdn So 3/2014
B i n g 3. Cfing t i c kiem tra t h u l giai dogn 2008 - 2012 STT
1 2
ChitiSu Kiem tra quyet l o i n Truy thu t h u l v i phgt thue
OVT doanh nghifip
tnfiu dong 2008
42 3.311
2009 103 5.529
2010 101 5.853
2011 95 5.660
2012 198 5.154
T6C d$ tdng binh quan (%)
61,3 15,3 (Nguon- Bio cdo tdng k4lglai Oo^n 2008 - 2012 cua Chi c(/c Thu4 thinh ph6 R^ch Gii)
Dya trfin s l lifiu trfin ta Ihay, s6 doanh nghifip kilm tra quylt t o i n ngiy mfit tang, do vfiy c i n dua ra eie giii phip ning eao nfing lyc ciia dfii ngu c i n bfi lam cfing t i e kiem tra, tang cufi'ng cong t i c kilm tra v i c i c phin mem irng dyng dCing trong cfing tac kilm tra.
rht> tw, cong t i c miln giim thue. Thfing qua bing so lifiu ,nhin chung ta thay so lifiu miln giim d i u giim qua tirng n i m , binh qufin s6 vy giim 18,5 %/nam tuang ung vfi'i s6 lien giim 14,3 %/nim. Dieu n i y the hien chinh sach &iul tgo dieu kifin thugn lgi cho viee phit Irlen kinh doanh the hign qua s l vy v i sfi tiln miln giim nim sau Ihlp han nam tryfi'c.
Bang 4. Cfing t i c giai q u y l t m i l n giam thue giai do^n 2008 - 2012 STT
1 2
Chi nau So vg giSi quyet mi§n giam S6 tien miln giim
DVT vg trif u dong
2008 1.539 1.504
2009 822 939
010 789 873
2011 574 698
2012 598 754
T6cd$tang binh quan (%}
(18,5) (14,3) (Nguon: Bio cio tong k4l giai dogn 2008 - 2012 cue Chi C(JC TTIU^ thinh ph6 R^ch Gii)
ThO-nSm, cflng tac luyfin Iruyin ho trg thue. Day l i cong l i c dgc bigl chO trpng khfing nhi>ng v l chit lugng cupc tuyen tnjyin m i c i eieh thirc tuyen truyen d l cho NNT hilu v i l i m Uieo chinh sich phip lufit v l thul.
Trong nhirng nam qua cfing lac tuyfin truyin ciia ehi cyc thul ngiy cing pho bien rpng r i i , so lan tuyen tmyen thul trong giai dogn 2008 - 2012 tang binh quan 36 %/nam dfing vai tro quan trpng trong q u i trinh quan ly thue.
B i n g 5. Cong t i c tuyen truyen giai dogn 2008 - 2012 STT
1
Chi tieu S6 l l n luyfin truyin
DVT Lln
2008 325
2009 539
2010 752
2011 1064
2012 1.041
Toe d f t i n g binh qufin (%)
36 (Nguon- Bio cio tong k4t giBi iJo?n 2008 - 2012 cua Chi cvc Thui
So lugng tuyen tmyen d n phii ph6 biln han nim sau eao han nam tryfi'c, nhung trong nam 2012, so lan tuyfin truyin lgi thip han n i m 2011, do vfiy Chi cyc Thul d n dua ra cae giii phap d i y mgnh cflng l i c luyfin truyin, ho trg d l i lugng nfip ttiul ca v l chit lygng vfi s6 lugng. Bfin cgnh dfi, chit lugng dfii ngu can bfl thul v i ung dyng c i c phin mem cflng nghe thong fan v i o cfing tfic Ihu thul l i nhifim vy h i t sire quan Irpng, Chi cyc Thul cin dua ra c i c giit phip va d i y mgnh c i c giii phip do de dem lgi hieu qufi tfit nhat trong eong l i c thu thue.
B i n g 6. Ket q u i thu t h u l giai dogn 2008
thinh phi R^ch Gii)
2. NhOng han che v i nguyen n h i n ton tgi Bfin egnh nhirng k i t q u i da dgt dugc, cflng t i c quin 1^ t h u l GTGT d6i vai doanh nghifip v l n bpc lo nhu'ng hgn che:
- Tinh hinh ng dpng thul. Theo kit q u i thing kfi tgi bing 6 ta thiy, nfim 2012 so vfi'i nam 2011 so ng dpng ting vugl bfic lfi do chi cyc thue chua l i m tot khiu quin ly d l i tugng npp thul v i cong l i e thu npp thul. Do dfi d n dua ra nhirng giii phip r i soit chat chfi dfii tugng npp thue v i cong tic khai thic ngufin thu thul, chong thit thu v i xi> ly ng d l nfing cao hifiu qua dem lgi nguon thu cho ngfin sich Nhi nufl'c.
2012 trfin dja b i n t h i n h phd Rgch G i i STT
1 2
Chi tieu s l t h u l con ng dpng T h u l GTGT cfin ng
BVT thfiu dong tnfiu dong
2008 (927) 1,391
2009 538 (5.395)
2010 1,062 (5,128)
2011 1,340 (1,270)
2012 26,209 34,820
T6C d$ tang binh qudn {%)
454,5 (597,5) (Ngudn-Bio cio tSng kit giat do9n 2008 - 2012 cua Chi c\ic Thui thinh phi R^ch Gii)
TRUONG OAf HOC NHA TRANG • 205
Tgp chi Khoa h^c - Cong nghe Thdy sdn So 3/2014
Tir phia ngyfl'i nfip thul: Cfln nhieu trufl'ng hgpngyfl'i nfip t h u l chua quan tfim d i n chinh sich t h u l mgc dil Cyc thul, Chi eye thue da to chuc triln khai phd biln chinh sich t h u l nhung ngyfl'i nfip Ihue khong tham dy nfin v i n cfln nhieu trudng hgp vi phgm; cfln mpt bi> phfin khfing nhfl NNT cfl hinh vi tron thul, c l linh d i y dua ng thue. Vi dy: nam 2012 s6 doanh nghidp quin [^ thul l i 1.549, trong dfi cfi 958 cfln ng vfi'i s6 tiln 36,829 Irifiu dong, vl phgm va dugc xu \i l i 250 doanh nghifip.
Tir phfa co quan thul; Bifin che cda Chl cyc Thul hifin cfln hgn che, chua d i p irng dugc khli lugng cfing vific ngiy cfing tang. Cac ung dyng dugc Ting cyc Thue trien khai den d p Chi eye chua thuc sy hifiu q u i d l phyc vy cflng tac quan ly thue.
Cflng t i c tuyfin Uuyen ho trg NNT dat duge k i t q u i nhung vln cfln tru'fi'ng hgp NNT chua tiep cgn dugc cic thflng tin ve thue, nhat l i doi voi cic ea so' kinh doanh cfi qui mfi nhfl. C i n bfi cflng chOc van cfln hgn c h l v l kha nang yng dyng lin hpe trong cong viec, do do chua khai thic hit dygc cic phan mem cua chirang Irinh, Tinh trgng ng dong thul con keo d i i , l i e dp l i n g ng nim sau !6n han nam tmctc, nguyfin nhin do vific phfin logi, phin lich tinh trang ng thue chua kjp thfi'i, chua chinh xac, dan den viec to chirc don doc thu nfip chua dgt hifiu qui die biel trong cfing t i c kilm tra thue cfln thieu nhan lyc, thieu kinh nghifim inh hufl'ng din cflng t i c thit thu thul.
- Hgn chl do chinh sieh thue, chinh quyen ^ a phuang: Mflt s6 van ban hufl'ng dan thi hinh phip lual thul cfin chfing chfio, chua bim s i t tinh hinh thyc te dan den gay kho khan trong vific i p dyng vfio thyc l l . Cfing tfic phfii hgp ciia ca quan t h u l vo'l cie ca quan ban nginh, ehinh quyen ^ a phuang trong q u i trinh quan ly thu thul dfli liie chua that dongbp. Vidy:
+ Dllm d dieu 77 Lugt Quan ly t h u l so 78/2006/
QH11 ngfiy 29/11/2006 quy djnh: Quyet dinh kiem tra thui phAi dupc gui cho ngwcri OQp thue ttong then h^n ba ng^y l^m vi$c, ke ttr ng^y ky. Trong thai h^n nSm ngAy ldm vi$c, ke tif ngay nh$n dutyc quyet djnh kiim tra thu4 ma ngtKfi n0p thue chung minh diKfc s6 thui da khai / i dung ho$c n^p dti so tien thu4 phSi n^p thl co quan quSn ty thue bai bo quyit djnh kiim tra thui . Trong khi do tgi dilm 2.2.2 myc I phan H Thfing tu 60/2007/TT-BTC ngay 14 thing 6 nam 2007 Hufl-ng d i n thl hanh mfit so dieu cua Lugt Quin 1;? thul vfi hufl'ng din thi hanh Nghi djnh so 85/2007/ND-CP ngiy 25/5/2007 cua Chinh phu quy djnh chl tilt thi hinh mflt so dleu cua Luat Quin ly thul, Trinh ty, thCi tyc kiem tra thue tgi try so- cua ngyfl'i nOp thue quy djnh: Cham nhit / i nam ngay
ldm wfic kS to- ngdy k^ quyit djnh, Quyet djnh kiem tra thui t^i by s& cOa ngu^ nOp thui phai duqc gOi cho ngutn n^p thui v i trong then han ba ngdy ldm vi$c, k4 tCr ngdy nhdn duK?c quyit dinh Idem (ra thui ho$c (rtrtfc thai diim tien hdnh kiim tra tai tnj s& ngutii n^p thui md nguvri ngp thue chieng minh dipvc v6i ca quan thui s6 thui da khai Id dOng ho$c nOp dO s6 tiin thui phdi ngp theo tinh toan cua ca quan thui, tht Thu tardng ca quan thui ra quyet dinh bai bd quyit djnh kiim tra thui. Hai diem niy ching chfio nhau g i y khfl khan trong viec Siuc hifin kilm tra thul tgi try sfl' ngucri nfip thul.
+ Lgi dyng linh trgng ca quan dang ky ldnh doanh khfing t h l bilt dugc v l nguo'i xin thanh lap doanh nghifip mfit cfich c^inh x i c nen mpt sd doi lygng da thinh lfip doanh nghifip khong nhim myc dich kmh doanh, lira d i o , gian l i n . Theo Ihong kfi eiia Tong cyc T h u l thl sd doanh nghifip dugc thinh l i p sau dfl bfl dja dilm kinh doanh mang theo hfia dan lfi r l l nhilu, nguyfin nhan la do can tip nganh t h u l it, nginh thue khong co chue ning dieu Ua nen nhung vy vi phgm d i u chuyin cho ca quan cflng an d l x i c minh. Thyc te sy phoi hgp giira hai ngfinh cfln nhilu hgn che, do vay x u i l hien nhieu doanh nghipp "ma", Tru6c tinh hinh dfi, cic nginh d n phli hgp chit chfi vdi nhau trong cflng lac hgu kilm, nhy tryfi'c khi cap giay phep kinh doanh can chuyin thflng tin nguo'i dang ky sang ca quan Ihul, tu phip, cong an d l kilm tra d l i tugng nfiy 3. Mpt sd g i i i p h i p
3.1. Qudn /y d6i tu^g ngp thui
Bang nhilu hinh thirc, bien phip phdi hap thufi'ng xuyfin han nua, chgt chfi han niJa vai cic ca quan chiic ning, vai chinh quyen (Tia phuang r i soat l i t d cic t l chuc, c i nhin boat dpng kmh doanh d l dua v i o difin quin ly thul, trinh linh trgng bo soL
- Thfing qua c i c phuang lifin thong tin dgi Chung, hfi thdng giao dye, hinh thirc luyen buyen phong phil d l giiip c i c doi lugng nop Uiul hilu bilt diy dO chinh sich Ihue.
- Hufl'ng d i n kip thdi, day du cic thu tyc ke khai, tinh thul, lfip h i so miln giim thul, quyel loin thul v i nfip t h u l v i o ngan sich Nha nuo'c de cac dli tygng nflp thue ty giic thyc hifin lot cic nghTa vu thul vfi'i Nhi nyfi'c, giim thieu cic sai sfit do khflng hieu bilt gfiy ra. Quin ly chgt chfi hoa dan chung tit d l hgeh l o i n diing kit q u i kinh doanh v i xic ^nh diing nghTa vy nfip thul vfl-i Nhi nuac.
3.2. Qudn /ji" cdng tdc thu n^p thui
Yfiu d u doanh nghifip phii cfl nghTa vy ke khai v i nfip thul theo dung thfi'i gian quy djnh.
206 • TRUONG OAI HOC NHA TRANG
Tgp chi Khoa hoc - Cong nghe Thuy sdn So 3/2014
- Td chirc dinh g i i tdng kit cflng t i c chdng thit thu, ng dpng t h u l trfin dja bin quin ly, danh gifi mirc dfl thit thu, ng dpng thul trfin tung dja b i n , ITnh vyc, xac djnh rfi ITnh vye cfin that Ihu, nhfin dang chinh x i c cic nhom id chirc. c i nhin ngu'fi'i nfip thul CO k h i nang rui ro cao de lgp danh sich cic doanh nghifip d n thanh Ira, kilm tra thul, tfip Uung thu ng thue.
- Tang cufi'ng cfing t i e xu ly ng, doi vdi c i c khoan ng Uiue khong cfl k h i ning thu hoan thinh hd sa d l nghj xoa ng. Doi vdi cfic faifdng hgp cd tinh chay y ng thue: lfip hd sa kifin quyet cudng che Iheo diing qui djnh.
3.3. Tdng cuong c6ng tdc kiim tra vi thue, kiSn quyet xi> ph^t cdc hdnh vi vi pham phdp ludt vi thui
Kjp thdi xay dyng v i hien khai phin mem irng dyng kilm tra hd sa khai Uiul GTGT tgi ea quan Thul; nang d p i>ng dyng hd Ug thanh tra kilm tra thul, thu no thue theo quy Uinh thanh fra sua ddi phil hgp vo^ Lufit Thanh tra mdi vfi quy trinh quan ly ng thue.
- D i y mgnh vific thanh tra, kilm tra eong tfic hoan thul GTGT, tfip Injng doi vdi nhirng doanh nghifip d sd hoin t h u l tang dfit biln. Chi cue Thue thanh pho d n phai lya chpn dpi ngu can bfl l i m cong tic thanh tra, kiem Ua phii d day diJ nang lyc, trinh dfl chuyfin mfin v i pham chat lot d l dim duang lot nhiem vg duge giao. Qua trinh thanh tra, kiem tra d n x i y dyng k l hoach, phuang an cy the, trinh ehdng cheo, gay phien ha cho ddi lugng dugc kiem fra, i n h hudng d i n hoat dpng s i n xuat kinh doanh binh thudng cua doanh nghifip.
3.4. Diy m^nh cong tdc tuyen truyin, hd trgr doi twang ngp thui
Chii trpng viec xfiy dyng nfii dung luyen truydn, bien tfip c i c t i i lieu tuyfin Uuyln phong phu, da dang, de hieu hd frg cac td chuc cfi nhan vfi nhirng vudng mic phat sinh Uong qua Uinh thyc hifin eie Luat Thue.
Thudng xuyfin id chirc lgp huin, bdi dudng eic chuin mye ke l o i n , hfi thdng k l toin, c h l dp k l toin cho cac doanh nghifip kip thdi, Phai dya vfio sy dflng gop y kien cua cic ddi tugng nop t h u l d l da dgng hfla hinh thLJ-c tuyen truyin.
3.5. Ndng cao phim chit, ndng It/c cOa d^i ngu cdn fcfi qudn /)? thu thui
X i y dyng mflt dpi ngu can bp, cdng chuc thul d pham chit chinh trj tdt, ed dgo due nghi nghifip cao,
Trfin OCT sd dfl kiem fra, dinh gia, xem x i l Igi c h l l lygng, hifiu qua cflng l i c cila tirng ein bp, lirng ITnh vyc m i bd tri, sap x l p Igi mpt cich hgp ly v i CO hifiu q u i , cung qua dfi m i khic phyc
tinh trgng hifin nay l i vira thieu lgi vira thira cin bp qufin ly thul.
Thudng xuyfin td chirc lufin chuyin ein bp trong Chi cyc, chii yeu giua cic dpi thul, c i c dja bfin nhim phit hifin nhung nhin t l mdi, ngan ngira lieu cyc cCia ein bfl thul. Kifin quylt loai bfi nhyng ngudi khflng du tifiu chuin v l chuyfin mfin hofic co vi phgm ve d n g t i c thu thul.
Hing nam nfin cfl k l hogch dao tgo de ning cao ning lyc, trinh dp cua dpi ngu can bfl thul, d i e bifit trong eong t i c thanh tra thul.
3.6. Diy manh Cmg dyng cong ngh0 thdng tin vdo cdng tdc qudn ty thu thue nhdm ndng cao hi$u qua c6ng tdc thui
Phai xay dyng ke hogch vdi Ip trinh eic phan m l m triln khai chl lilt, c i e phin mem i>ng dyng ho trg phai Ihufin lgi, d§ sir dyng d l thuan tifin cho cin bfi thul trong qua trinh thyc hien nhifim vy.
Boi dudng nang lyc d l tirng c i n bfl thul thyc hifin dugc d n g vific nhifim vy cy t h l cua minh.
TOng can bfi thul phii l i mpt mat xich, vira CO nhifim vy khai thic Ihong tin tren hfi thdng d l xi> 1;^ nghiep vy vira ed nhifim vy cfip nhat thong tin d i dugc xu ly de chia sfi thflng tin vdi c i n bp khie lien quan.
IV. K^T LUAN VA KI^N NGHj I . K i t lugn
Nghifin ciru d i phin lieh v i dinh g i i dugc thyc trgng cflng t i c quin l^ thul GTGT ddi vdi cie do- anh nghifip trfin dja ban thinh phd Rach G i i giai dogn tir 2008 den 2012. Trfin ca sd dfl, nghifin ciJu bude dau dua ra hfi thdng cac giii phap nham ning eao hifiu qua quin ly thul GTGT ddi vdi cac doanh nghifip trong thdi gian ldi. Theo ngudi nghifin cuu, de c6 t h l cong tic quin ly thul GTGT doi vdi cac doanh nghiep dat hifiu q u i tdt nhit. Cue Thue tinh Kien giang, Chi cyc Thue thinh phd Rach G i i d n phil tiln hinh thyc hifin dong bfl cie giai phip tren, trong dfl d n chu trpng nhilu d i n eic nhfim giii phip ning cao nhfin thuc cija NNT v i ngudi tifiu diing.
2. K i l n nghj
2,1. Kiin nghj ddi v&i Nha nwdc
- Sira ddi v i b l sung mfit sd quy dinh v l chfnh sich thul GTGT v l t h u l s u l l thue GTGT: chinh sieh thue GTGT d nudc ta ehi nen quy djnh mpt mdc thul suit chung duy nhll i p dyng cho cie logi hing hfia, djch vy dimg cho sin xult kinh doanh vfi tifiu dimg frong nufl'c l i 10%, ngogi tiir muc thue suit 0% i p dyng cho hang hfla, djch vy x u l l khiu
TRUdNG OAI HOC NHA TRANG - 207
Tgp chi Khoa hoc - Cong ngh^ Thuy sdn Sd 3/2014
d l d i m b i o linh dan giin, de hidu, d l i p dyng, hgnc h l tinh Irgng that thu thue.
- Ve phuang phip tfnh thul gifi tri gia tang:
Nudc ta nfin chl quy dinh mpt phuang phip tfnh thue duy nhit, dfl l i phuang phfip khiu tri> thul i p dyng cho cac logi hinh doanh nghiep se tao duge san chai binh ding d l i vdi cic doanh nghifip. Trinh tinh trgng can bp thul thudng dya v i o mirc khoin thue doanh thu phii nflp trudc dfiy de suy ngugc lgi doanh Ihu tfnh thue an djnh. sau dfl nhan vdi t9 lfi GTGT tren doanh thu tinh thul quy djnh do Tdng cyc Thul quy ^ n h , Cyc Thue ey the hda. Dilu niy khflng khic gi thul doanh thu trudc day.
- Ve td chi>c thyc hifin thue GTGT: Chu trpng thudng xuyen nang cao Uinh dfl nghifip vy chuyen mon cho doi ngQ c i n bfl thue va trang bj phuang tifin hifin dgi can Ihilt, d i p irng yfiu c l u cDa cong lac quin ly Ihu t h u l GTGT, Day la khau quan Irpng quyet djnh thyc thi, tfnh hieu q u i ehinh sach thue GTGT, bdi viee quin \'^ thu t h u l GTGT rat phirc tap nfin n l u trinh dp nghiep vu chuyen mfin cCia c i n bfi thue y l u hay Ihilt bj phuang tifin quan ly lae hau sfi khflng thd quan iy lot thul GTGT, lim gia tang hien tugng Iron t h u l , g i y thit thu cho ngan sieh Nha nudc. Neu t h u l GTGT dugc quin \^ tdt se nghiem tiic cflng t i c sd sach, chung ttr hda dan, giup khac phye duge linh trang that thu Ihul,
- Tao ra mfli trudng phip ly v l d n g t i c k l toin ddi vdi sy phit triln cic doanh nghifip; C i n Igo ra mfli tnj'dng phip l^ t i t v l ke t o i n cho eac doanh nghifip vi ehl dfl k l toan cfln nhilu han c h l , mflt trong nhirng nguyen nhin chii y l u dfl l i d n cfi nhi>ng khfl khan vudng mac v l mfli trudng phip ly, Mpt sd ca che, chlnh sich cCia N h i nudc chua phO hgp vdi dae didm cua doanh nghifip vdi quy mfl vira v i nho hifin nay.
2.2. Kiin nghi dai vflv Sfl Tdi chinh. Tdng ci^c Thue vi vi$c qudn t^ hda don, chdng tie
Khuyin khieh ngudi d i n l l y hoa dan bang cich khau trir thue GTGT cho ngufl'i fafiu dCing, dan gian la s6 thud TNCN phii nop Irong thing (hoac quy') = sd t h u l TNCN phii nflp trong thing (hogc quy) Iheo each linh hifin hanh - sd thul GTGT Uen hoa dan mua hing trong thing (hogc qu'j/). Ngoai ra, Uong thing hogc qu;^ cfl sd thue GTGT dygc khiu trO Idn han sd thue TNCN phii nop theo cich tfnh hien hinh thi duge k i t ehuydn sang Ihang, quj' sau nhung khong dugc kfi khai hoan thue GTGT.
Nhu v i y thi mdi khuyen khich ngudi d i n lly du hfla dan khi mua hing vi t i c dflng trye Uep vao tul tlen ngudi d i n . D i l u nay sfi giup g i i i quylt Iriel d l linh Irgng cac doanh nghiep b i n hing khflng xual hoa dan
TAI LIED THAM KHAO
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BO Tai chinh, Quy trinh quan ly dangky thul TT s6: 80/20I2/TT-BTC ngay 22 thang 5 nam 2012.
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7. T6ng cyc Thul, Quy trinh tuyen truy6n, h6 tro ngutn n6p thul, Quy6t iS]nh s6 601/QD-TCT ngay 11 thang 05 nam 2012 cia Tong cue tncdng T6ng cyc Thue
9n8 • TRl/ONG OAI HOC NHA TRANG
