Hoan thien cau true
kiem soat noi bo trong cong tac thu thue gia trj gia tang
tai Chi cue Thue TP.PIeiku, tmh Gia Lai
PHAM QaANG HOV D O A N THj THAO UYEN"
Torn tdt
Chi cue Thud TP. Pleiku da ludn cdnhffng nd lUc phdn ddu khdng ngffng de hodn thdnh du todn thu ngan sdch, nhung thuc tdvdn cdn mdt .so han che trong viec qudn ly. dieu hdnh hoat ddng thu ndy. Nguyen nhdn chinh xudt phdt tff cdu triic cua he thd'ng kiem sodt noi bd (KSNB) chUa cd su liin ki't chat che vdphdt huy tdc dung vdn cd cua nd. Nghiin cffu ditng phuang phdp nghien cffu dinh Iffang nhdm dUa ra nhffng gidi phdp pha hap lien quan di'n 5 nhdn td hinh thdnh nen he thd'ng KSNB trong mdi quan hi vdi viic qudn ly thu thud gid tri gia tdng (GTGT) tai dan vi cdng ndy.
Til khoa: thui gid tri gia tdng, kiem sodt ndi bo, qudn ly thu thue. doanh nghiip. dan vi cdng Summary
Pleiku City Tax Department has always made continuous efforts to complete the budget revenue estimates; however, there are some limitations in the management and operation of this revenue. The main reason comes from the structure of internal control system that has not been closely linked and promoted its inherent effects. This study uses quantitative method to provide proper solutions regarding five elements of internal control system in relation to the management of value-added tax at the aforementioned public unit.
Keywords: value-added tax, internal control, tax collection management, enterprises, public unit Gidl THIEU thud'. Do do, can phai cd mpt so' giai phap hoan thidn
he thd'ng KSNB nham giai quye't mdt each triet de, Chi cue Thud' TP. Pleiku vdi sff chi trdnh tinh trang that thoat thu thud', tang cffdng cdng dao vd quan \^ chat che cua Cue Thud' tdc quan ly thu thue'GTGT dam bdo tinh nghiem minh tinh Gia Lai da nd ldc phd'n dd'u khdng trong qud trinh thdc thi phap luat.
ngffng de hoan thdnh dd todn thu ngdn ^ sdch hang nam. Bdn canh nhffng thanh CO SO IS THUYET VA PHl/aNG PHAP tifu da dat dffdc, qua trinh tiiffc hien cua NGHIEN CUU
Chi cue thue'TP. Pleiku vdn con tdn tai
nhftig rui ro, bd't cdp, ma de'n nay vdn Cd sof ly thuyet
chUa dddc giai quyd't mdt each triet de, Ly thuyet vi KSNB^ trong khu \yc cdng nhd: tinh trang cd tinh gian lan tff phia Trong khudn khd hUdng ddn ciia bdo cdo ciia cdc doanh nghidp (DN), Idch ludt de ti-d'n INTOSAI (2004), thi KSNB dUdc hieu Id mdt qud trinh thue, bdn hang khdng xua't hda ddn hodc dUdc diUc hien bdi cac nhd quanjy va cac nhan vidn Idi dung vide tff in hda ddn dien tu* de cua mgt td chffc va dUdc thie't ke de giai quye't cdc nii ro ke khai khd'u trff thue' GTGT, hoan thue vd cung cap mdt sff dam bdo hdp ly trong viec tiieo dudi GTGT, khong ke khai day du nham trdn nhidm vu cua td chdc. INTOSAI (2004) nhan manh ve
*TS.. " T h S . , TrUdng D?i hpc Kinh te TP, Ho Chi Minh
Ngay nh^n bdi; 05/05/2020: Ngay phan bien: 18^)5/2020; Ngdy duyet ddng: 24/05/2020
149
economy and Forecast Review
BAMG
Mean Count Minimum Maximum Median Mode Standard Deviation
: THONG KE DANH GIA KSNB TCf DON VI
3.30 139 2.00 5.00 3.33 3.00 .47
3.5S 139 1.20 4.70 3.60 3.80 .78
DGRR 3.18
139 1.25 5.00 3.50 3.50 98
HDKS 3.84
139 1.83 5.00 4.00 4.17 .69
3.56 139 1.63 4.88 3.75 4.38 .77
' GS 3.83
139 1.33 4.83 4.00 4 00 70
BANG 2: THONG KE DANH GlA KSNB Td DOANH NGHIEP
Mean Count Minimum Maximum Median Mode Standard Deviation
STT 3.57
115 1.33 5.00 3.67 4.00 .64
MTKS 3.41
115 1.33 4.83 3.50 3.83 .85
DGRK 3.47 115 1.20 4.80 3.60 3.60 86
HDKS 3.74
115 1.20 5.00 3.80 3.60 .75
3.43 115 1.33 4.83 3.67 4.33 .93
GS 3.65
115 1.20 4.80 3.80 4.00 .73
BANG 3: MA TRAN TddNG QUAN VE Hg THONG KSNB THEO T CGA DdN Vl
MTKS
DGRR
HDKS
TTTT
GS
STT
Pearson Correlation Sig. (2-tailed) N
Pearson Correlation Sig. (2-tailed) N
Pearson Correlation Sig. (2-tailed) N
Pearson Correlation Sig. (2-Iailed) N
Pearson Correlation Sig. (2-tailed) N
Pearson Correlation Sig. (2-tailed) N
MTKS 1
139 -.155 .069 139 .210*
013 139 .121 .157 139 .164 054 139 .269"
.001 139
DGRR -.155 .069 139 1
139 .057 .503 139 -.059 .490 139 -085 .320 139 .314"
.000 139
HDKS .210' .013 139 .057 .503 139 1
139 .100 .242 139 .188' .027 139 .201-
.018 139
TTTT 121 157 139 -.059 .490 139 .100 .242 139 1
139 .357"
.000 139 .221"
.009 139
GS 164 054 139 -.085 .320 139 .188' .027 139 .357"
.000 139 1
139 .478"
.000 139
S I T .269"
001 139 .314"
000 139 .201' .018 139 .221"
.009 139 .478"
.000 139 1
139 Ngudn- Tmh loan cua n h o m tac gia
khia canh cua gid tri dao dffc de dat dffdc 4 muc tieu tdng qudt Id: thUc hien cdc hoat dgng theo quy tnnh, CO dao dffc, CO tinh kinh td', hiJu hidu vd hidu qud; hoan thanh nghTa vu dUdc giao; tudn thu phap luat va cdc quy djnh hien hanh; bao vd cdc ngudn lUc chdng lai vide mat mdt, sff dung sai va thiet hai. Trong he thdng KSNB tai ddn vi cdng, ludn cd 5 nhan to ca'u thdnh, gdm: Mdi dffdng kiem sodt; Ddnh gid riii ro; Hoat ddng kidm soat; Thdng tin truydn thdng; Gidm sat.
Ly thuyi't ve qudn ly thue GTGT tren ca sd he thd'ng KSNB
Quan ly diue'la boat ddng quan ly cua cd quan thue' trong vide thffc hien nghia vu ndp thu^ cua td chffc, cd nhan dffa trdn cd sd dam bao thffc hien quyen Iffc nha nffdc va dffdc thdc hien chu ye'u bing phddng phdp hanh chinh thdng qua sff tac ddng cd to chdc va dieu chinh, thiet lap mdi quan he giffa cd quan thud' vdi td chffc, cd nhan trong xd hgi; giffa cd quan thud' cdc ca'p vdl nhau vd vdi cac cd quan nhd nddc khdc dddc thdc hien trong cdc quy trinh, thu tuc thu, ndp thue" (NguyIn Pham Thu Hang, 2015).
Dffa tren cd sd cdc nghien cihi trffdc ddy, bdi viet thdc hidn ddnh gid sd tudn thu/chap hdnh (STT) hoat ddng KSNB trong cdng tdc thu thue GTGT tai Chi cue Thud' TP. Pleiku, tinh Gia Lai dda tren 5 nhdn td', gdm: Mdi trddng kidm sodt (MTKS); Ddnh gid rui ro (DGRR);
Hoat ddng kiem soat (HDKS); Thdng tin va truyen thdng (TTTT); Gidm sdt (GS).
Phifdng phap nghidn cihi De thu thdp dff lieu, nghien cdu nay da thdc hidn khao sat todn bd 139 cdn bg, cdng chdc trffc thuoc vd 139 ddi tffdng nop thud'GTGT. Ket qua thu ve dffdc 139 dd'i tffdng cua Chi cue Thud' TP. Pleiku, tinh (jia Lai (ty Id 100%) vd 115 ddi tffdng nop thue GTGT (96.54%). Dff lieu dffdc xd ly bang phan mdm SPSS. Khao sat dddc thdc hien tff thang 06-08/2019 (Bdi vie't sff dung cdch vidt sd thgp phan theo chudn quoc te).
KET QUA NGHIEN CLfU Phdn tich thong ke md ta Sd lidu Bang 1 cho tha'y, gia tri trung blnh cda cdc nhan td thudc he thdng KSNB cdng tdc quan Iy thu thue tai Chi cue Thud' TP. Pleiku deu > 3.0, vdi gi^
tri nho nhat tai ddn vi la 3.18 va ldn nha't Id 3.84. Nhff vay, nhan dinh cua cdn bd, cdng chdc tai ddn vi ve he thd'ng KSNB cong tdc qudn ly thu thue GTGT cda ddn vi la khd tdt. Tuy nhien, cdc nhan td, nhd: DGRR (3.18) vd STT (3.30) chi dffdc nhdn dinh d mffc tren trung blnh vd chffa that sd td't.
Dd'i vdi cdc ddp vidn de'n tff DN, ket qua Bang 2 cho tha'y, gia tri tmng blnh cua sd man thu d mffc 3.57 > 3.30 so vdi nhdn dinh cua ddn vi. Dong thdi, gid ffj U-ung blnh cua 5 nhan to ca'u thdnh nen hd thd'ng KSNB cong tac quan ly thu
150
thud GTGT cung co gid tri dao ddng tff 3.41 dd'n 3.74. Nhff v£iy, cd sd tffdng ddng trong nhdn dinh ve sff hidu qua ciia hd thdng KSNB cdng tac thu thud GTGT theo hai ddi tffdng ddp vien khao sdt.
Kd't qua phSn tich tifdng quan Ke't qua Bdng 3 vd 4 cho thd'y:
Mdi quan he giffa bidn MTKS vd STT:
Vdi h$ sd tffdng quan Pearson la 0.269 (theo ddn vi) va 0.213 (theo DN) deu >
0, dieu nay cd nghTa la MTKS that sff co quan hd cung chieu vdi STT (cd y nghTa thdng kd vdi gid tri Sig. deu < 0.05). Do do, cd the dda ra nhan dinh la mdi trUdng kiem sodt hidu qua se ldm tang cUdng sif tuan thu/chd'p hdnh trong cdng tac quan ly thu thud GTGT tai ddn vi.
Md'i quan he gida bie'n DGRR vd STT:
Vdi hd sd' tffdng quan Pearson Id 0.314 (theo ddn vi) va 0.251 (theo DN) deu >
0. Didu nay cd nghTa la DGRR thdt sff c6 quan he ciing chidu vdi STT (co y nghTa thd'ng ke vdi gid tri Sig. deu < 0.05). Do do, c6 the dda ra nhan dinh Id vide nhdn dien va ddnh gia rui ro hidu qua se tang cffdng sff tuan thu/chap hanh trong cdng tdc quan ly thu thue'GTGT tai ddn vi.
Mdi quan hi giffa bie'n HDKS vd STT:
Vdi he so'tffdng quan Pearson Id 0.201 (theo ddn vi) vd 0.504 (theo DN) deu
> 0. Dieu ndy cd nghia Id MTKS that sff cd quan hd cung chieu vdi STT (cd y nghTa thd'ng kd vdi gid tri Sig. ddu <
0.05). Do dd, cd the dffa ra nhdn dinh la hoat ddng kiem sodt dddc thffc hien hieu qud se tang cffdng sd tuan thu/chd'p hdnh trong cdng tdc qudn ly thu thud' GTGT tai ddn vi.
Mdi quan he giffa bii'n TTTT vd STT:
Vdi he so tffdng quan Pearson la 0.221 (theo ddn vi) va 0.269 (theo DN) ddu >
0. Dieu nay cd nghTa la TTTT that sff cd quan he cung chieu vdi STT (cd y nghia thd'ng kd vdi gia trj Sig. deu < 0.05). Do dd, cd thd nhdn dinh la cdng tdc thdng tin va truydn thdng thffc hidn hidu qua tang cffdng sd tudn thu/chd'p hanh dong cong tdc qudn ly thu thud GTGT tai ddn vi.
Mdi quan hi giffa bii'n GS vd STT: vdi hd sd tffdng quan Pearson la 0.478 (theo ddn vi) va 0.214 (theo DN) deu > 0. Dieu nay c6 nghTa la GS thdt sff cd quan he cung chidu vdi STT (cd y nghia thd'ng ke vdi gid tri Sig. deu < 0.05). Do do, cd thd dffa ra nhdn dinh Id hoat dgng giam sdt dffdc thdc hidn hieu qua se tang cUdng sd tuan thu/chd'p hanh trong cdng tac quan ly thu thud GTGT tai ddn vi.
Economy and Forecai,! Review
B A N G 4: M A T R ^ N T d d N G THEO M H A N
Q U A N VE HE THONG KSNB D I N H CGA D N
MTKS
DGRR
HDKS
TTTT
GS
STT
Pearson Correlation Sig. (2-tailed) N
Pearson Correlation Sig (2-tailed) N
Pearson Correlation Sig. (2-tailed) N
Pearson Correlation Sig. (2-tailed) N
Pearson Correlation Sig (2-lailed) N
Pearson Correlation Sig. (2-Iailed) N
BITKS 1
115 .005 .955 115 .337"
.000 115 .124 188 115 162 .084 115 .213' .023 115
DGRR .005 955 115 1
115 .043 .650 115 -.118 207 115 .031 .743 115 .25/"
.007 115
HDKS 337"
.000 115 .043 .650 115 1
115 074 .432 115 .046 .624 115 .504"
.000 115
.124 188 115 - 118
.207 115 .074 .432 115 1
115 .272"
003 115 .269"
.004 115
GS 162 .084 115 .031 743 115 .046 .624 115 .272"
003 115 1
115 .214' .021 115
SETT .213' .023 115 .251"
.007 115 .504"
.000 115 .269"
004 115 .214' .021 lis 1
115 NgLi6n- Tmh toan cua n h o m
Nhin chung, qua ke't qua thdng ke vd phan tich tren CO the ke't ludn dUdc cd sU tffdng quan ciing chieu giffa 5 nhdn td' cd'u thanh hd thd'ng KSNB vd sff tuan thu trong cdng tdc quan ly thu thud'GTGT tai Chi cue Thue TP. Pleiku theo nhdn dinh de'n tff phia dap vidn cua ddn vi va DN. Ke't qua nay minh chdng dffdc rang viec hoan thien he thdng KSNB gdp phan nang cao y thffc chap hanh nghTa vu nop thud'GTGT cua cdc DN, giam tinh trang nd dong kdo dai gay that thu cho ngdn sach nha nffdc.
M O T SO GIAI PHAP
MQt la, hodn thifn moi tri^fng kiem sodt Mdi trddng kidm soat la nhan to' quan trgng nhat quyd't dmh dd'n thanh cdng trong vide xdy dffng mgt he thd'ng KSNB vffng manh. Do vdy, de tang cffdng cdng tdc KSNB cong tdc quan ly thu thue'ndi chung va thue' GTGT noi rieng tai Chi cue Thue TP. Pleiku, Ban lanh dao Chi cue can:
- Xay dung mgt ddi ngu nhan vien co nang lUc quan ly, CO chuyen mdn phu hdp nhdm dap dng td't khdi Iffdng cdng vide hien tai, cung nhd yeu c^u trong tffdng lai khi dp dung cdng nghe thdng tin vao quan ly hoat ddng quan ly thu thue GTGT. Ddy la mdt nhu cau can thiet cho ddn vi. ^
- Xay dUtig chuan mUc dao ddc, quy tac dhg xff phu hdp dd'i vdi cdn bg diue. Mgt mdi trddng lam viec trong sach, vffng manh doi hoi cd mdt ddi ngu can bd nhan vien tidu bieu, lam viec vdi tinh than trong sdng khdng mUu mo, vu ldi, nghieng \ e ldi ich cd nhdn hay ldi ich nhdm.
'- To chdc nhffng budi hgc tuydn truyen, giao due cdc chuan mffc ve dao ddc. quy tdc ffng xd cho can bg tai cd quan. Chii trgng dong \iec giao nhiem vu cho
151
can bd, viec phan dinh quyen han va trdch nhiem cho tffng bd phan, cho tffng ca nhdn Id he't sffc quan trgng.
Hai Id, hodn thi^n ddnh gid rui ro
Ddnh gid rui ro giup cho ddn vi nhan dien sff tdn tai cua cdc loai rui ro ma ddn vi phai doi mat. Viec xac dinh dUdc cdc rui ro cang cu the vd chi tie't, cang giup cho ddn vi xdy ddng dUdc cac bidn phdp dng phd vdi cdc rui ro mdt cdch linh boat khi cac rui ro xay ra ddn le hodc xay ra ddng thdi. De thdc hien dUdc vide nay.
Ban lanh dao Chi cue can:
- Nang cao nang ldc, chuyen mdn cho cdng chffc thue', xay ddng dgi ngu cdn bd cd ndng ldc, trinh dd chuyen mdn nghiep vu td't nham giam thieu rui ro tff ben trong, nhU: vide thffc thi nhiem vu cong viec hieu qua, dat dffdc muc tieu cua c^ quan.
- Xdc dinh muc tieu cua cd quan va truydn dat dd'n nhan vien thong qua vdn ban cu the, thie't lap muc tieu cho cdc ddi thue'. Hang thang, cd quan kiem tra kha ndng hodn thanh muc tieu ciia tffng ddi thue' de xem xet kha nang hoan thanh muc tieu chung cua cd quan.
- Nhdn dang dddc cac rui ro phdt sinh tff ben trong vd bdn ngodi, thid't Idp mdt ban kiem sodt rieng biet de thffc hidn cdng tac nay. Nhffng rOi ro nhan dien dffdc can phai truyen dat, thdng bao de'n cac bd phdn cua cd quan dd cung nhau thao luan, thid't Idp nhffng cd chd', tieu chf de phan tich danh gia va xff ly hieu qua hdn.
Ba Id, hodn thiin hoat ddng kiem sodt De dat dffdc cdc muc tidu dd dd ra, Chi cue Thud' TP. Pleiku can thudng xuyen luan phidn cdng vide, ludn chuyen cdng tdc cua tdng can bg de dam bao cung nhau thffc hidn tdt cdc nhidm vu. Phdn chia trdch nhiem nham dam bao quy tac bat kidm nhiem, cung nhff phdn chia ra cho nhieu ngffdi trdnh gian lan, sai sdt xay ra nhdm bao dam thffc hidn nhiem vu tdt hdn, hieu qua hdn.
Ddi vdl viec kiem tra nghia vu ndp thue' cua DN.
Chi cue can thay ddi md hinh kiem tra thud' dd mang tich khdch quan ve kiem sodt va nen cho kiem tra chdo lan nhau.
Bo'n Id, hodn thifn thdng tin vd truyen thong Viec ffng dung cdng nghd thdng tin vao cong tac quan
IJi diu thue ngdy cang dffdc nang cao nham dam bao cho cac thdng tin dddc tniyen tai mdt cdch nhanh chdng va thuan Uen. Do vay, thdi gian tdi, Chi cue can tdng cffdng cd sd vdt chat, trang duet bi phuc vu cdng tdc quan ly diue. Thffdng xuydn nam b^t thdng tin ve chinh sdch thue mdi de phuc vu quan ly thue GTGT va xijf ly thdng tin ve thud'. Tiftig cdn bg phai cdp nhat. dang bi cho minh nhiitig thdng tin kie'n thffc mdi de phuc vu cdng vide tdt hdn. Ben canh dd, can thffdng xuyen td chffc tdp huS^n, tuyen truyen phap luat thue'cho DN.
Ndm id, hodn thi^n gidm sdt Be KSNB trong cdng tac quan ly thu thue GTGT tai Chi cue Thue TP. Pleiku boat ddng hffu bieu hdn, thdi gian tdi, can tdng cddng cdng tdc phdi hdp de phdt hidn sai sot trong cdng tac quan Iy thud' vd bdo cdo cap tren. Vide phd'i hdp vdi cac cd quan ban, nganh hd't sffc quan trgng trong viec hd trd nganh thue phdt hien, ngdn ngffa cdc sai pham dd'i vdi cdc dd'i tddng nop thud' cd rui ro ldn, giiip cd quan thud' phdt hidn kip thdi dd xff ly. Viec tao kenh thdng tin kdt ndi hen thdng vdi nganh cdng an, quan ly thi trffdng, dich vu thffdng mai... nham nam bat dddc thdng tin cua cdc dd'i tddng nop thue' la yeu cau cd'p thie't.
Tao dieu kien cho cdn bd lam cdng tdc thanh tra, kiem tra thue trifc tiep bdo cdo kd't qua kidm tra len cap lanh dao. Vi$c cdn bd kiem tra thue'trUc tie'p bdo cdo trffc tie'p len ca'p lanh dao nham tao ra ddi ngu nhan vien vdi tinh than trdch nhidm cao, tu chiu trdch nhidm dd'i vdi cap cao nhd't, gdp phan tao ky cddng, khdng de y lai qua cdc ddi trddng, tff do cd thffdng phat rd rang trffdc lanh dao cajp tren.Q
TAILIEUTHAIVIJKHAO _ _ _ _
1. Bd mdn Kidm todn - Khoa Ke'toan (Trffdng Dai bgc Kinh te'TP. Hd Chi Minh) (2012). Kiem sodt ndi bd.Nxh Phddng Ddng, TP. Ho Chi Minh
2. Nguydn Pham Thu Hang (2015). Hodn thiin hi thdng kiem sodt ndi bo irong cdng tdc qudn If thu thud hd kmh doanh tai Chi cue Thue Qudn 8 - TP. Ho Chi Minh, Luan vdn thac sy, Trffdng Dai hgc Tdn Dffc Thang, TP. Hd Chi Minh
3. Nguydn Trddng Giang (2014). Hodn thien hi thdng kiem sodt noi bd trong cdng tdc thu thui GTGT tai Chi cue ThueTP. Bien Hod, Ludn vdn thac sy, TrUdng Dai hgc Lac Hdng
4. Tran Nggc Phdn (2017). Hodn thien kiem sodt ndi bo trong cdng tdc qudn lv thu thue gid trj gia tdng tai Chi cuc Thui'huvin Dffc Ca - tinh Gia Lai, Ludn van thac sy, TrUdng Dai hgc Tdn Dffc Thang, TP. Hd Chi Minh
5. De Simone, L., Ege. M, S., & Sternberg, B. (2014). Internal conu-ol quality: The role of auditor-provided tax services. The Accounting Review, 90(4), 1469-1496
6. INTOSAI Internal Control Standards Committee (2004). Guidelines for Internal Control Standards for the Public Sector, Intosai Gov 9100
