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Lời cam đoan

Mục lục

Danh mục các ký hiệu, chữ viết tắt

Danh mục các bảng biểu

Danh mục các hình vẽ, đồ thị

Mở đầu

Chương 1: Quản lý thuế và mô hình tổ chức quản lý thuế ························· ·········· 1

1.1 Quản lý thuế ························· ························· ························· ························· · 1

1.1.1 Khái niệm quản lý thuế ························· ························· ························· ····· 1

1.1.2 Mục tiêu quản lý thuế······················ ························· ························· ··········· 2

1.1.3 Hiệu quả quản lý thuế······················ ························· ························· ··········· 2

1.1.4 Các nội dung công tác quản lý thuế······················ ························· ··············· 3

1.2 Mô hình tổ chức quản lý thuế ························· ························· ························· 4

1.2.1 Các mô hình tổ chức quản lý thuế trên thế giới······················ ······················ 4

1.2.2 Mô hình tổ chức bộ máy quản lý thuế theo chức năng ························· ················ 9

1.2.3 Các yêu cầu cơ bản của mô hình tổ chức bộ máy quản lý thuế theo chức năng 10

1.3 Vấn đề quản lý thuế theo cơ chế TKTN ························· ························· ······· 11

1.3.1 Cơ chế quản lý thuế······················ ························· ························· ············ 11

1.3.2 Quản lý thuế theo cơ chế TKTN ························· ························· ·············· 12

1.3.3 Điều kiện thực hiện quản lý thuế theo cơ chế TKTN······················· ··················· 16

1.4 Tính hiệu quả của mô hình tổ chức bộ máy quản lý thuế theo chức năng

thực hiện cơ chế TKTN ở nước ta hiện nay ························· ························· ·········· 16

Chương 2: Vai trò tuyên truyền, hỗ trợ ĐTNT trong quản lý thuế và kinh

nghiệm của các nước ························· ························· ························· ·····················19

2.1 Vai trò tuyên truyền, hỗ trợ ĐTNT trong việc thực hiện cơ chế TKTN·········· 19

2.2 Công tác tuyên truyền, hỗ trợ ĐTNT trong cơ chế TKTN······················· ······· 19

2.2.1 Chức năng, nhiệm vụ ························· ························· ························· ······ 19

2.2.2 Qui trình tuyên truyền, hỗ trợ······················ ························ ····················· 21

2.3 Kinh nghiệm tuyên truyền, hỗ trợ ĐTNT của các nước (10 nước thuộc Hiệp

hội nghiên cứu và quản lý thuế Châu Á-SGATAR)····················· ························ · 32

2.3.1 Nhật Bản ························· ························· ························· ························· 32

2.3.2 Trung Quốc ························· ························· ························· ····················· 33

2.3.3 Hàn Quốc ························· ························· ························· ························ 34

2.3.4 Singapore ························· ························· ························· ························ 36

2.3.5 Thái Lan······················· ························ ························ ························ ·· 38

2.3.6 Malaysia····················· ························· ························· ························· ····· 39

2.3.7 Indonesia ························· ························· ························· ························· 41

2.3.8 Hồng Kông······················ ························ ························ ························ 41

2.3.9 Đài Loan······················· ························· ························· ························· ··· 42

2.3.10 Úc······················· ························ ························ ························ ············ 43

2.4 Kinh nghiệm tuyên truyền, hỗ trợ của các Cục Thuế khác ························· ···· 46

2.5 Bài học rút ra cho tuyên truyền, hỗ trợ ở nước ta ························· ·················· 47

2.5.1 Về những cải cách liên quan đến cơ cấu tổ chức······················ ·················· 47

2.5.2 Dịch vụ ĐTNT (Taxpayer Services) ························· ························· ········ 49

2.5.3 Quản lý mối quan hệ với ĐTNT (Taxpayer Relationship Management)···· 50

Chương 3: Thực trạng tuyên truyền, hỗ trợ ĐTNT ở An Giang thời gian qua 53

3.1 Kết quả đạt được····················· ························· ························· ······················ 53

3.1.1 Công tác tuyên truyền ························· ························· ························· ····· 53

3.1.2 Công tác hỗ trợ ĐTNT ························· ························· ························· ···· 55

3.2 ························· ························· ························· ························· ················

Những tồn tại và bài học kinh nghiệm ························· ························· ·················· 56

3.3 Giới thiệu kết quả thăm dò ĐTNT năm 2006 ························· ························ 57

3.3.1 Giới thiệu kết quả khảo sát nhu cầu hỗ trợ NNT thực hiện cơ chế TKTN

năm 2006 của Tổng cục Thuế ························· ························· ························· ······ 57

3.3.2 Giới thiệu kết quả thăm dò tổ chức, cá nhân nộp thuế năm 2006 của Cục

Thuế An Giang······················ ························ ························ ························ ······ 67

3.4 Những kết luận rút ra························ ························· ························· ············ 70

Chương 4: Các biện pháp nâng cao hiệu quả công tác tuyên truyền, hỗ trợ

ĐTNT trong thực hiện tự khai tự nộp ở Cục Thuế An Giang ························· ···73

4.1 Nhóm kiến nghị về chính sách thể chế ························· ························· ········· 73

4.1.1 Kiến nghị về hệ thống luật pháp có liên quan······················· ······················ 75

4.1.2 Kiến nghị về qui định tuyên truyền hỗ trợ······················ ························ ·· 77

4.2 Nhóm kiến nghị về phương thức thực hiện đối với Cục Thuế ························ 82

4.2.1 Tăng cường số lượng, chất lượng của đội ngũ cán bộ làm công tác tuyên

truyền và hỗ trợ ························· ························· ························· ························· ··· 82

4.2.2 Tăng cường trang bị cơ sở vật chất; cải tiến phương pháp, cách thức tổ chức

phục vụ tại CQT······················· ························ ························ ························ ··· 83

4.2.3 Giám sát việc trả lời văn bản và giải quyết các thủ tục hành chính về thuế···········85

4.2.3 Nâng cao chất lượng các lớp tập huấn, hướng dẫn về thuế······················ ··· 85

4.2.4 Thường xuyên cập nhật thông tin và tăng cường các hình thức hỗ trợ qua

website www.agitax.gov.vn của Cục Thuế ························· ························· ··········· 86

4.2.5 Bổ sung các dịch vụ tuyên truyền hỗ trợ mới······················ ······················ 87

4.2.6 Nâng cao chất lượng các cuộc thăm dò, khảo sát DN nhằm xây dựng, cải

tiến các hình thức hỗ trợ phù hợp yêu cầu NNT······················· ························ ····· 88

Kết luận······················ ························· ························· ························· ·····················90

Tài liệu tham khảo······················ ························· ························· ························· ···91

Phụ lục······················ ························ ························ ·········