TRNG I HC AN GIANG KHOA KINH T - QUN TR KINH DOANH LUN VN TT NGHIP MOT SO GIAI PHAP NHAM HOAN THIEN Qt1 THNH HOAN THtE GIA TH| GIA TANG TAI CtC THtE TNH AN GIANG (BN TM TT) Gio vin hng dn:Sinh vin thc hin: Th.S NGUYN DUY NHTHUNH H THI DNG LP:DH1KT3 MSSV: DKT004856 Thng 05 - 2004 LI CAM N cshngdanvagiangdaynhiettnhcuaquythaycotrongbonnam qua va c s giup tan tnh cua cac co chu, anh ch tai Cuc thue tnh An Giang em a hoan thanh bai khoa luan cua mnh. Em xin chan thanh cam n tat ca cac quy thay co a truyen at kien thc va kinh nghiem quy bau giup em co c nen tang hoc van vng chac phuc vu cho qua trnh nghien cu, thc hien khoa luan tot nghiep va qua trnh cong tac sau nay. Em xin chan thanh cam n Thac s Nguyen Duy Nht a nhiet tnh hng dan em trong suot thi gian lam khoa luan. Xin chan thanh cam n s quan tam, giup nhiet tnh cua cac co chu, anh ch tai Cuc thue tnh An Giang a tao moi ieu kien thuan li giup em hoan thanh khoa luan cua mnh. Mac du co nhieu co gang nhng do thi gian nghien cu ve lnh vc thue con quat,laikhongcokinhnghiemthctiennenkhongtranhkhoinhieuthieusotva han che. Knh mong c s hng dan, ong gop y kien cua quy thay co. Xin chan thanh cam n Long Xuyen, ngay 5 thang 5 nam 2004 Sinh vien thc hien Huynh Ha Thai Dng MC LC Trang PHN M U PHN NI DUNG Chng I: TNG QUAN V THU - THU GTGT....................................................1 1. Khi nim v thu .......................................................................................................1 2. Cc c im ca thu Nh nc ..............................................................................2 2.1. Thu l mt khon ng vin bt buc gn lin vi quyn lc chnh tr ca Nh nc....................................................2 2.2. Thu Nh nc l mt hnh thc ng vin mang tnh cht khng hon tr trc tip ..............................................................2 2.3. Thu Nh nc thuc phm tr phn phi cha ng cc yu t kinh t - x hi ...................................................................3 2.4. Trong nn kinh t th trng hnh thc thu thu bng tin l ph bin.............3 3. Vai tr ca thu trong nn kinh t th trng..........................................................3 3.1. Thu l ngun thu ch yu ca ngn sch Nh nc.........................................3 3.2. Thu l cng c qun l v iu tit v m nn kinh t........................................4 3.3. Thu gp phn thc hin bnh ng v cng bng x hi...................................5 4. Phn loi thu ..............................................................................................................6 4.1. Cn c vo i tng np thu .............................................................................6 4.1.1. Thu trc thu.....................................................................................................6 4.1.2. Thu gin thu ....................................................................................................7 4.2. Cn c vo i tng chu thu ............................................................................7 5. H thng Php lut v thu ........................................................................................8 5.1. Thu gi tr gia tng...............................................................................................8 5.2. Thu thu nhp doanh nghip ................................................................................8 5.3. Thu tiu th c bit ............................................................................................8 5.4. Thu xut khu, nhp khu ..................................................................................9 6. Thu gi tr gia tng....................................................................................................9 6.1. Khi nim v thu gi tr gia tng .........................................................................9 6.2. i tng chu thu .............................................................................................10 6.3. i tng np thu ..............................................................................................10 6.4. i tng khng thuc din chu thu GTGT....................................................10 6.5 Cn c tnh thu GTGT........................................................................................11 6.5.1. Gi tnh thu GTGT........................................................................................11 6.5.2. Thu sut thu GTGT .....................................................................................11 6.6. Phng php tnh thu GTGT ............................................................................13 6.6.1. Phng php khu tr thu .............................................................................13 6.6.2. Phng php tnh trc tip trn GTGT...........................................................14 7. Cch s dng ha n, chng t.............................................................................15 8. Quy nh v vic hon thu GTGT..........................................................................16 8.1. i tng v trng hp c hon thu GTGT ..............................................16 8.2. H s hon thu GTGT .......................................................................................18 Chng II: NH GI KT QU THU THU GTGT TRN A BN TNH AN GIANG............................................................19 1. c im v tnh hnh kinh t - x hi tnh An Giang...........................................19 1.1. c im t nhin v hnh chnh tnh An Giang..............................................19 1.2. c im dn c...................................................................................................20 1.3. Tnh hnh kinh t - x hi tnh An Giang vi nm gn y...............................20 1.3.1. V kinh t ........................................................................................................20 1.3.2. V vn ha x hi........................................................................................24 2. Khi qut v nhn s ca ngnh thu tnh An Giang ...........................................25 3. Gii thiu v Cc thu tnh An Giang.....................................................................26 3.1. Tnh hnh nhn s ti Cc thu tnh An Giang .................................................26 3.2. C cu t chc ca Cc thu tnh An Giang......................................................27 S t chc.........................................................................................................29 3.3. Chc nng, nhim v ca cc phng ban ..........................................................30 3.3.1. Phng Tng hp, d ton................................................................................30 3.3.2. Phng Tuyn truyn v h tr t chc, c nhn np thu...............................30 3.3.3. Phng Tin hc v x l d liu v thu ..........................................................31 3.3.4. Phng Qun l doanh nghip ..........................................................................31 3.3.5. Phng Thanh tra ..............................................................................................32 3.3.6. Phng T chc cn b.....................................................................................33 3.3.7. Phng Hnh chnh - Qun tr - Ti v.............................................................33 4. Tnh hnh v kt qu thu thu GTGT trong vi nm gn y .............................34 Chng III: CNG TC QUN L QUY TRNH HON THU GTGT TI CC THU TNH AN GIANG.............................................38 1. iu kin i tng np thu c hon thu GTGT......................................38 1.1. Nhng trng hp thng thng .......................................................................38 1.2. Trng hp c bit.............................................................................................39 2. Trch nhim ca i tng c hon thu GTGT..............................................39 3. Cng tc qun l hon thu GTGT ti Cc thu tnh An Giang..........................39 3.1. Trch nhim ca Cc thu v gii quyt hon thu...........................................40 3.1.1. Thm quyn gii quyt hon thu ...................................................................40 3.1.2. Thi gian x l hon thu ...............................................................................40 3.1.3. Quy trnh qun l hon thu ti Cc thu tnh An Giang................................41 3.1.4. Trch nhim ca Cc thu sau khi hon thu v cng vic kim tra, thanh tra ......................................................................44 3.2. Trch nhim ca kho bc Nh nc...................................................................45 4. Vn qun l ha n ca c quan thu..............................................................46 4.1. Cng tc qun l ha n ca phng Qun l n ch ........................................46 4.1.1. Cng tc bn ha n cho cc c s kinh doanh ............................................46 4.1.2. Cng tc qun l ha n................................................................................46 4.2. Cng tc qun l ha n t in ...........................................................................47 4.2.1. u im ca vic s dng ha n t in.........................................................47 4.2.2. Nhng tn ti trong vic s dng ha n t in..............................................47 5. Tnh hnh thc hin hon thu GTGT ti Cc thu tnh An Giang.....................48 6. Phng hng, nhim v trong nm 2004 .............................................................53 Chng IV: MT S GII PHP V KIN NGH NHM HON THIN CNG TC QUN L HON THU TI CC THU TNH AN GIANG..........54 1. Thun li:...................................................................................................................54 1.1. V chnh sch thu...............................................................................................54 1.2. V qun l.............................................................................................................54 2. Nhng tn ti, hn ch..............................................................................................56 2.1. V chnh sch thu...............................................................................................56 2.2. Trong cng tc qun l thu................................................................................56 3. Mt s bin php nhm khc phc nhng hn ch ang tn ti..........................58 3.1. Tng cng cung cp dch v cho i tng np thu......................................58 3.2. m bo cng tc gii quyt hon thu ng theo quy trnh nghip v...........59 3.3. Tng cng cng tc qun l ha n................................................................59 3.4. Tng cng cng tc kim tra, thanh tra............................................................61 3.5. Thc hin phi hp cht ch gia cc b phn trong ngnh thu, gia cc ngnh chc nng c lin quan vi nhau .............................................62 3.6. Tng cng cng tc tuyn truyn v gio dc v thu .....................................62 3.7. Mt s gii php khc ..........................................................................................63 4. Kin ngh ....................................................................................................................64 PHN KT LUN GII THCH CH VIT TT Gi tr gia tng: GTGT C s kinh doanh: CSKD Ngn sch Nh nc: NSNN Quc doanh: QD Ngoi quc doanh: NQD Cng thng nghip: CTN Doanh nghip: DN Doanh nghip Nh nc: DNNN Trung ng:TW a phng:P B Ti chnh: BTC y Ban Nhn Dn: UBND TI LIU THAM KHO * Cc vn bn Php lut v thu GTGT, TNDN * Lut doanh nghip * Thng t hng dn ca B Ti chnh * Bo co tng kt nm 1999 2003 ca Cc thu tnh An Giang * Tp ch Thu Nh nc, bo v bn tin v thu *Thngbotnhhnhkinht-xhinm2002,2003caCc thng k tnh An Giang * Mt s ti liu khc c lin quan LUN VN TT NGHIP PHN M U 1.L do chn ti: Chng ta bit rng, thu l ngun thu rt quan trng, n chim t l ln nht trong tng thu ngn sch Nh nc (khon 70% - 80%). Ngy nay vi xu th ton cu ha nn kinh t th gii, hi nhp kinh t quc t v kinh t khu vc l mt vn bc thit mang tnh tt yukhchquanivittcccqucgia.Vvy,vaitrcathungynaykhngch dng ch m bo ngun thu phc v cho nhu cu chi tiu ca Nh nc, m n phi m bo vai tr iu tit v m nn kinh t, thc y kinh t quc gia ngy cng pht trin. V vy chnh sch thu c ci cch, sa i cho ph hp vi xu hng ny. Nhm khuyn khch ngi dn mnh dn b vn ra u t, khuyn khch cc c s kinh doanh m rng sn xut B Ti chnh ban hnh Lut thu gi tr gia tng v Lut thu thu nhp doanhnghipthaychoLutthudoanhthuvthulitcnhmkhcphcnhngnhc im ca2Lut thuny.Nhng chnh sch nhm khuyn khch cc c s mnh dn u t, tng kh nng cnh tranh v ch ng hi nhp kinh t quc t:s +Thuthunhpdoanhnghip:Doanhnghipcmingimthutrongnhngnm umithnhlp,trongthigianucaccdoanhnghipkhiutthmmymc, trang thit b, i mi cng ngh, ci thin mi trng sinh thi. Khi hot ng b l s c chuyn l sang nm tip theo + Thu gi tr gia tng nh vo gi tr tng thm trong tng khu ca qu trnh sn xut nn khng b nh thu trng lp, thc y c s chuyn mn ha trong sn xut. c honthugitrgiatngtrongtrng hp xut khu hng ha, dch v; u t ti sn c nhcgitrlnkhuynkhchcxutkhuphttrin,gpphnkhuynkhch mnh m u t, thc y nn kinh t pht trin nhanh vi hiu qu ngy cng cao. Trong qu trnh p dng, bn cnh nhng u im vn c, cng tc qun l thu ca cn b ngnh cng gp khng t kh khn. Do mt s i tng li dng nhng k h do c ch thng thong v c nhiu u i nhm khuyn khch u t, kch thch sn xut pht trin dng mi th on gian ln tinh vi trn thu. c bit l thu GTGT, vi c ch tnh thu theo phng php khu tr nhm khc phc c nhc im nh thu trng lp, khuyn khch cc c s mnh dn u t, y mnh xutkhunhngycngchnhlkhchoccitngnpthugianln,trn thuvimcchlmgimtinthuphinpvongnschnhnchocchimdng tin ca ngn sch thng qua c ch hon thu. Vn ni cm v cp thit hin nay l gian ln v vic mua bn ha n; ha n gi; muabnkhng,xutkhukhngvnhiuthongianlnkhcquamtcnbngnh GVHD:Th.S Nguyn Duy NhtSVTH: Hunh H Thi Dng LUN VN TT NGHIP thu xin c hon thu. iu ny gy nhiu thit hi cho NSNN, gy thit hi, mt mt to ln cho x hi, lm au u cc c quan ch qun c lin quan, nht l ngnh thu. Cho nn, cn phi c ngay nhng gii php thit thc ngn chn nhng hnh vi gian ln nyvnhngbinphpxlnghimminhccitngviphm, nhm m bongun thu, trnh tht thot cho NSNN, em li nhiu li ch cho ton x hi. V tnh cp thit ca n,lldotichnti:MTSGIIPHPNHMHONTHINQUY TRNH HON THU GI TR GIA TNG TI CC THU TNH AN GIANG. 2.Mc tiu nghin cu: Nghin cu v quy trnh qun l hon thu ti Cc thu tnh An Giang, pht hin nhng hnh vi gian ln v xut bin php khc phc. 3.Phng php nghin cu: - Da trn ch ngha duy vt bin chng v ch ngha duy vt lch s. - Thu thp thng tin s cp: Phng vn trc tip cn b ngnh thu Cc vn bn php lut v thu GTGT - Thu thp thng tin th cp: B h s xin hon thu trong mt s trng hp Quyt nh hon thu ca Cc thu tnh An Giang Cc bo co kt qu thu thu ca Cc thu tnh An Giang Bo co tng thu ngn sch ca Cc thu tnh An Giang Thng tin trn sch, bo, tp ch, truyn hnh - X l thng tin: Dng phng php so snh, phn tch, c lng, tng hp. 4.Phm vi nghin cu: LutthuGTGT,Nghnhquynhchititvthngthngdnthchinthu GTGT. Quy trnh hon thu GTGT Bo co kt qu thu thu ca Cc thu tnh An Giang. B h s xin hon thu ca doanh nghip GVHD:Th.S Nguyn Duy NhtSVTH: Hunh H Thi Dng LUN VN TT NGHIP Trang 1 CHNG I:TNG QUAN V THU - THU GI TR GIA TNG 1. Khi nim v Thu: Sau cng x nguyn thy, x hi loi ngi tri qua cc ch x hi c giai cp, trong mi x hi u hnh thnh v tn ti b my Nh nc, l t chc i din cho li chcagiaicpthngtrcaitrxhi.CsvtchtbmyNhnctntil ngn sch Nh nc, lqu tin t tp trung ca Nh nc, hnh thnh t nhiu ngun lc ti chnh khc nhau, trong ngun thu ch yu l t Thu. Nh vy s ra i, tn ti v pht trin ca Thu gn lin vi s ra i, tn ti v pht trin ca Nh nc. Nh nc bng quyn lc ca mnh quy nh cc khon ng gp bt buc vi dn chng v cc ch th khc trong x hi. Cc khon ng gp c th thc hin bng nhiu hnh thc nh: ngy cng lao ng, hin vt, bng tin. Trong nn kinh t th trng ch yu c thc hin bng tin. Thu l mt phm tr kinh t, ng thi l mt phm tr lch s. N ra i, tn ti v pht trin cng vi Nh nc, gn lin vi mc tiu, chc nng ca Nh nc. Thu l mt cng c quan trng m Nh nc no cng s dng thc hin chc nng ca mnh. Thu mang bn cht giai cp ca Nh nc. Nh nc ta l Nh nc ca dn, do dn v v dn, l ngi i din cho li ch ca i a s nhn dn lao ng, v vy Thu ca nc ta ngoi vic trang tri cho b my Nh nc do nhn dn lp ra, cn nhm phc v tr li cho nhn dn thng qua cc phc li cng cng, bo m an ninh quc phng, an sinh C nhiu quan nim khc nhau v Thu: + Theo Philip E.Taylor: Thu l s ng gp cng bch ca mi ngi cho Chnh phtrangtriccchiphvquynlichung,mtcncvocclichringc hng. +GiosNghimngthchorng: Thu l mt s cung cp tin ti trc tip, i hi cc cng dn bng phng php quyn lc, ti tr cc gnh nng cng cng, s cung cp ny c tnh cht chung cc v khng c i gi. + Theo tnh cht kinh t: Thu l mt hnh thc phn phi sn phm ca x hi v thu nhp quc dn do cc t chc kinh t v ngi dn sng to ra, hnh thnh nn qu tin t tp trung p ng nhu cu chi tiu ca Nh nc. GVHD: Th.S Nguyn Duy NhtSVTH: Hunh H Thi Dng LUN VN TT NGHIP Trang 2 + Theo tnh cht Php l: Thu l mt khon ng gp bt buc ca cc th nhn vphpnhncNhncquynhthngquahthngphpLut,nhmpngcc nhu cu chi tiu theo chc nng ca Nh nc.Ccquanimtrntuycchdintkhcnhaunhnguthngnhtnhngni chnh ca Thu l: +ThulmtbinphpngvincaNhnc mang tnh cht bt buc ivi cc t chc v mi thnh vin trong x hi, gn lin vi quyn lc chnh tr ca Nh nc. + Thu l mt khon ng gp ngha v, bt buc mi t chc v thnh vin trong x hi phi np vo NSNN. + Thu l mt b phn ca ci t khu vc t chuyn vo khu vc cng, nhm trang tri nhng chi ph nui b my Nh nc v trang tri cc chi ph cng cng mang li li ch chung cho cng ng. + Thu l mt hnh thc phn phi thu nhp, c Nh nc s dng ng vin phn thu nhp ca cc t chc v c nhn trong x hi vo NSNN. T nhng nhn thc trn y, chng ta c th i n khi nim v Thu nh sau: Thu l mt khon ng gp ca cc c nhn v t chc trong x hi cho Nh nc. Khonnggpnymangtnhchtbtbucvkhnghontrtrc tip, c Php lut quy nh v c s dng theo chc nng ca Nh nc. 2. Cc c im ca Thu Nh nc: 2.1. Thu l mt khon ng vin bt buc gn lin vi quyn lc chnh tr ca Nh nc: Tnh bt buc ca Thu l tt yu khch quan. Bi v con ngi s khng t nguyn np mt phn thu nhp ca mnh ng gp cho li ch chung ca x hi. Trong x hi bao gicngcnhngngitgic,nhnglicnhiungichthchnkhnghs khng bao gi t gic trch mt phn thu nhp np cho Nh nc. iu ny ko theo tt c mi ngi s khng chu t gic ng gp na. V vy, tnh bt buc ca Thu phi c th ch ha trong Hin php ca mi quc gia. Bng quyn lc chnh tr ca mnh, c quan quyn lc cao nht ca Nh nc n nh v ban hnh cc Lut thu, bt buc tt c mi ngi phi thc hin v khng c quyn t chi. 2.2.ThuNhnclmthnhthcngvinmangtnhchtkhnghontr trc tip: NpthuchoNhnclnghavcamicngdn,Thukhngphilmt khon i gi v cng khng phi l mt khon vay mn. Cc th nhn, php nhn khng GVHD: Th.S Nguyn Duy NhtSVTH: Hunh H Thi Dng LUN VN TT NGHIP Trang 3 cquynihiNhncphicungcpchohmtlngvtchttngngvimc thu m h np. Ta bit rng trong cc khon ng vin vo NSNN, ngoi thu ra cn c cc khon mangtnhchtthunhphvlph.Khcvithu,phlkhonngvinvoNSNN dng chi tr li cho mc tiu pht trin c s h tng nh sn, l ph l khon thu gn lin vi s phc v tr li ca Nh nc tng ng vi khon ngi dn phi np. 2.3.ThuNhncthucphmtrphnphichangccyutkinht-x hi: Ngunthucathu l kt qu ca qu trnh kinh t. Thu Nh nc lun tc ng n li ch ca cc php nhn, th nhn tn ti v tham gia vo hot ng ca i sng kinh t - x hi. 2.4. Trong nn kinh t th trng hnh thc thu thu bng tin l ph bin: Trong lch s tn ti nhiu hnh thc thu thu nh: thu bng ngy cng lao ng, thubnghinvtvthubngtin.nctatngtnticbahnhthctrn,trong nhng nm trc khi chuyn i nn kinh t t tp trung, quan liu, bao cp sang c ch th trng nh hng X Hi Ch Ngha, th thu nng nghip (thu s t nng nghip hin nay) c thu bng thc l hnh thc thu bng hin vt, iu ny cng ph hp vi c ch vgicthotlygitrlcbygivmithgiuquyvthclmvtnganggi chung. Ngy nay, hu ht cc khon thu thu u c thc hin bng tin l ph bin. Vi nhng c im trn ca Thu cho thy rng Nh nc da vo quyn lc ca mnh n nh cc sc thu v mc thu, bt buc mi ngi np thu phi thc hin. Nh m Nh nc c ngun thu n nh, thng xuyn, m bo trang tri cc khon chi din ra trong hot ng hng ngy ca Nh nc. Tuy nhin, mi Nh nc mang tnh giai cp khc nhau, khi vn dng c im ca thu u tm cch bo v li ch ca giai cp m Nh nc i din. Do Thu mang bn cht giai cp ca Nh nc ban hnh ra n.3. Vai tr ca Thu trong nn kinh t th trng: Trong nn kinh t th trng, Thu Nh nc ng vai tr ht sc to ln, n l ngun thunnhthngxuyntrangtrichonhucuchitiucabmyNhncvcc phc li cng cng, l cng c iu tit v m nn kinh t, to s cng bng x hi 3.1. Thu l ngun thu ch yu ca ngn sch Nh nc: Thu l cng c quan trng nht phn phi li cc thu nhp nhiu lnh vc v trongphmvirngln,nh:lnhvcnngnghip,khusnxut,thngmi,tiudng trn phm vi c nc. GVHD: Th.S Nguyn Duy NhtSVTH: Hunh H Thi Dng LUN VN TT NGHIP Trang 4 PhngthchuyngtptrungngunlctichnhcaThulsdngphng php chuyn giao thu nhp bt buc. Ngun huy ng tp trung thng qua Thu l mt phn tng sn phm x hi v thu nhp quc dn trong nc to ra. Nh m mt b phn ng k thu nhp ca x hi c tp trung trong tay Nh nc, m bo chi tiu theo chc nng, nhim v ca Nh nc. ng thi, ngun thu t thu c m bo tp trung mt cch y , nhanh chng, thng xuyn v n nh. ThukthpgiaphngthccngbccquynhdihnhthcPhpl cao vi kch thch vt cht, nhm to ra s quan tm ca cc ch th kinh t n cht lng v hiu qu kinh doanh. nctanhtlsaukhiLinXvccncXHiChNghabspth ngun thu vin tr khng hon li t nc ngoi khng cn chim t trng cao nh trc, cc quan h kinh t i ngoi chuyn thnh quan h c vay, c tr nn t cho n nay Thu tr thnh l ngun thu ch yu. Tuy nhin vi bn cht ca Nh nc ta l Nh nc ca dn, do dn v v dn, v vy khng phi m bo vai tr ch yu ca Thu th Nh nc phi thu thu bng mi gi. Vic tng thu phi t trong mi quan h vi qu trnh tng trng kinh t, c bit l trong bi cnh hin nay. Ngun thu ca NSNN ch c th gia tng khi v ch khi nn kinh t c s tng trng t c nng sut v hiu qu cao. Thu thu va m bo ngun thu cho NSNN, nhng phi va m bo khi dy sc dn. TrongtngthuNSNNthsthuvthulunchimttrngcaosovittccc khon thu. S thu t kinh t a bn ca Tnh An Giang nm 2003 t 1.050 t th s thu t thu v cc khon c tnh cht thu l 839,2 t, ln nht trong tt c cc khon thu, chim 79,92% trong tng thu NSNN.3.2. Thu l cng c qun l v iu tit v m nn kinh t: Nn kinh t th trng, bn cnh nhng mt tch cc cn cha ng nhng khuyt tt vn c ca n, nh: u c, tch tr, cnh tranh khng lnh mnh, nhng c s kinh doanh c ngun lc ti chnh mnh nut chng cc CSKD c ngun vn t, sau cc CSKD ny s c quyn trn th trng Do , chnh sch thu c p dng thng nht s bo m s cnh tranh lnh mnh, gp phn thc y sn xut pht trin. Tu tnh hnh c th, Thu c s dng l cng c gp phn iu tit nn kinh t, t khu sn xut n lu thng, phn phi, iu chnh cc thnh phn kinh t hot ng theo nh hng pht trin ca Nh nc; iu chnh c cu kinh t hp l gia cc ngnh ngh, cc a phng, cc vng kinh t, gia th trng trong v ngoi nc; iu chnh cc quan h cn i trong nn kinh t quc dn. GVHD: Th.S Nguyn Duy NhtSVTH: Hunh H Thi Dng LUN VN TT NGHIP Trang 5 Vlichxhi,NhnccthtnghocgimThuivithunhpcacc tng lp dn c v doanh nghip, nhm mc ch kch thch hoc hn ch s pht trin ca cc lnh vc, cc ngnh khc nhau ca nn kinh t. C th: nhng ngnh ngh phc v nhiu cho li ch cng cng nh gio dc, y t nhng ngnh ngh sn xut c khuyn khch nh trng trt, chn nui, lm mui khuyn khch pht trin kinh t vng su, min ni, hi os c min, gim thu, cn nhng ngnh, ngh c li nhun cao s b nh thu cao.Bncnh,nhngmthngtrongnccbohths quy nh mcthu sut nhpkhu cao; nhng mt hng c khuyn khch xut khu s c quy nh mc thu sut thp v ngc li. Thucncvaitrquantrngtrongvickimtra,kimsot,thcyhchton kinh doanh, sp sp li t chc lao ng, tng nng sut, h gi thnh, tng hiu qu kinh t. Trong c ch th trng Vit Nam cng cn khc phc tnh trng nh gi qu cao vaitriutitivinnkinht,dnnvicxydnghthngthusutphctp, nhmpngmiyucukinht-xhi.iunylmchochnhschThubnhiu, thiu tnh kh thi, km hiu qu. Cn quan tm n xu th chung trn th gii v tnh trung lp ca Thu v Nh nc khng can thip qu su vo hot ng ca nh doanh nghip. 3.3. Thu gp phn thc hin bnh ng v cng bng x hi: im ni bt trong nn kinh t th trng l s cnh tranh quyt lit. C ch th trng to iu kin cho mt s doanh nghip c ti sn, tin vn, k thut, kh nng kinh doanh, kh nng thch ng cao vi s bin ng ca th trng, chm ch lm n cho php h lm giu mt cch chnh ng. Tuy nhin, vi xu th mnh c, yu thua pht sinh mt s mt tiu cc lm ri lon th trng nh: mua, bn chn p, thm ch tm mi th on tinh vi trit tiu ln nhauvnlnvnhnghotnggianlntrnluthu.iunydnnmts ngi giu ln nhanh chng v cng khng t ngi lm n thua l dn n gii th, ph sn, tng thm i qun tht nghip, lm cho nn kinh t b km hm. X hi c s phn ha giai cprrt,thunhpxhicschnhlchlngiacctnglpdnc,khnngtiu dng ngy cng cch xa nhau. thu hp khon cch ny thng qua h thng chnh sch thu, thng qua kh nng thu thu, Nh nc c th s dng mt phn p ng cc khon chi tiu, thc hin chnh sch x hi, phc li cng cng, tr cp kh khn, xa i, gim ngho nhm thu hp bt khon cch v thu nhp v kh nng tiu dng gia cc tng lp dn c. Vnguyntc,sbnhng v cng bng x hi v thu c th hinthngqua vicpdngchnhschngvinchoNSNN.Scngbngvthupdngngic thu nhp cao s np vi mc cao v ngi c thu nhp thp s np vi mc thp hn. Ch GVHD: Th.S Nguyn Duy NhtSVTH: Hunh H Thi Dng LUN VN TT NGHIP Trang 6 khngphiNhnciutitmithnhvintrongxhicthunhpngangnhautheo kiubnhqunchngha.Thutoiukinchongilmnchiuqu,cnngsut cao hn phi c thu nhp cao hn nhiu ln so vi ngi lm vic li bing, km hiu qu. Tkhuynkhchmitchc,cnhncitinkthut,utchtxm,tngcng qun l c thu nhp cao, hp php. Phi x l nghim minh cc i tng trn lu thu, ccitngdavocquyn,dtrnluthu.Cnhththcngbngxhi mi c thc hin. 4. Phn loi Thu: Cn c vo nhng tiu thc nht nh ngi ta chia h thng thu ra lm nhiu loi khcnhau.Phnloivthugipchovichochnhccchnhschvthucng theo chin lc v pht trin kinh t - x hi, cng nh to ngun thu y cho NSNN. 4.1. Cn c vo i tng np thu: Cn c vo i tng np thu, tc ai l ngi np thu, ta bit rng trong cc sc thu khc nhau th c s iu tit khc nhau i vi bn thn ngi np thu. C sc thu, ngi np thu cho Nh nc l np s tin m h thu h t mt ch th khc, c gi l hnh thc gin thu, hnh thc ny ngi chu thu khng trc tip np thu v vy hnh nh h d chp nhn hn, l Thu gin thu. C sc thu, ngi np thu cho Nh nc cng chnh l ngi chu s iu tit ca sc thu mt cch trc tip, chnh iu ny bn thnhthyngayrnghbiutitthcscakhonthumh np, l Thutrc thu. 4.1.1. Thu trc thu: Bn cht kinh t ca Thu trc thu l ngi np thu ng thi l ngi chu thu, tclthunhtrctiplnthunhpcanginpthu,gm:thuthunhpdoanh nghip; thu thu nhp c nhn; thu nh, t. u im ca Thu trc thu l ng vin trc tip vo thu nhp ca tng t chc, c nhn c thu nhp nn m bo c tnh cng bng x hi: ngi c thu nhp cao th phi np thu nhiu, ngi c thu nhp va th np thu t hn, ngi c thu nhp t hoc khng c thu nhp th khng phi np thu. Nhng Thu trc thu cng c mt bt li ca n: vic tnh ton phc tp hn, thng l phi xc nh r thu nhp th mi thu c thu cho nn thng rt chm. Nhiu trng hp phi nkquyttonmi thu c thu, trng hp thu thiu th phi thu thm, thu tha th phi thoi tr. Mt tr ngi khc l thu thu trc din vo thu nhp ca cc t chc, c nhn nn v tm l l d b phn ng, dn n tnh trng trn thu. V vy, phi s GVHD: Th.S Nguyn Duy NhtSVTH: Hunh H Thi Dng LUN VN TT NGHIP Trang 7 dngthmThuginthuhtrchonhau,phthuytcdngngbcachthng thu. 4.1.2. Thu gin thu: Gm thu GTGT, thu tiu th c bit, thu xut nhp khu Bn cht kinh t ca thuginthulnginpthucthchuyndchsthuphinpsangchongimua hng ha, dch v chu thu bng cch cng gp s thu vo gi bn hng ha, dch v. Do ngi np thu khng phi l ngi chu thu, m ngi chu thu chnh l ngi tiu dng hng ha, dch v. V th, n khc phc c nhc im ca Thu trc thu. chnh l u im ca Thu gin thu. Nhngnhc im ca Thu gin thu chnh l tnh lythoica n. V Thugin thu nh nh nhau trn cng mt loi sn phm hng ha v s lng nh nhau th chu thu nhnhau,nnchintngngicthunhpcngcaothtlnpthutrnthunhp cngthp,nghalgnhnngThu ca ngi c thu nhp cao t hn nhng ngicthu nhp thp.4.2. Cn c i tng chu thu: i tng chu thu c hiu l nhng ca ci m mt Lut thu nht nh tc ng vo n, iu tit n, phn phi n. i tng chu thu c th l gi tr tng thm ca hng ha, dch v, c th l cc khon thu nhp t c trong qu trnh sn xut kinh doanh, c th l li tc nhn c hoc mt khon tin thu nhp t trng x s c c Cn c theo i tng chu thu c th phn thnh cc nhm sau: -Thu nh vo phn gi tr tng thm ca hng ha, dch v nh: thu GTGT. -Thunhvomtssnphmhnghanh:Thutiuthcbit,thuxut, nhp khu -Thu nh vo ti sn nh: Thu nh, t -Thu nh vo mt s ti sn ca Nh nc nh: Thu ti nguyn, Thu v s dng t nng nghip -Thunhvothunhpnh:Thuthunhpdoanhnghip,Thuthunhpivi nhng ngi c thu nhp cao. H thng thu c p dng vi nhiu i tng khc nhau nh trn nhm va pht huytcdngringcatngscthu,vahtr,bsungchonhauobothchin chc nng ton din ca c h thng thu. GVHD: Th.S Nguyn Duy NhtSVTH: Hunh H Thi Dng LUN VN TT NGHIP Trang 8 5. H thng Php Lut v Thu: Hthngthultonbccscthuvcckhonthumangtnhchtthutrong tng thi k ca mt quc gia. H thng thu c coi l c hiu qu kinh t x hi khi ccchnhschtronghthngthu p ng cc yu cu huy ng ngun lc ti chnh tp trung vo NSNN mt cch n nh, thng xuyn trang tri cc chi ph ca b my Nh nc, cc chi ph cng cng em li li ch cho cng ng. Bn cnh h thng thu phi kch thch c pht trin kinh t - x hi , to s cng bng trong phn phi thu nhp gia cc tng lp dn c. thchinttvaitrcathu,Nhncphibanhnhmththngthubao quthtmingunthucthkhaithc,ngvinchoNSNNtmilnhvchotng kinh doanh, t mi ngun thu nhp, tiu dng, ti sn Mi sc thu ch m nhim mt s chcnng,mcchnhtnh,ngthihtr,bsunglnnhauphthuytcdng ton din c h thng thu. H thng thu hin hnh nc ta bao gm: 5.1. Thu gi tr gia tng: LloiThuginthu,lngunthuquantrngcaNSNN.NlcngcNh nc iu tit v m nn kinh t, cn c tnh thu l phn gi tr tng thm ca hng ha, dch v thuc i tng nh thu, t c u im l nh thu khng trng lp, khuyn khch xut khu. C 3 mc thu sut l 0%, 5% v 10%.5.2. Thu thu nhp doanh nghip: LloiThutrcthu,nhvothunhpchuthucacccssnxutkinh doanhthucccthnhphnkinht.Thuthunhptrctiplmgimlinhuncai tng chu thu, n c vai tr iu tit thu nhp, nh hng pht trin sn xut kinh doanh trongtngngnhngh,gpphnthchincngbngxhi.Thusutthuthunhpp dng i vi c s sn xut, kinh doanh l 28%, thu sut i vi tng CSKD tin hnh tm kim, thm d khai thc du kh v ti nguyn qu him khc t 28% n 50% ph hp vi tng d n, tng CSKD. 5.3. Thu tiu th c bit: LloiThuginthu,nhvogitrcamtshnghasnxutvluthng trongnchocnhpkhu.Thunycnghart quan trng trong vichng dnsn xuthoctiudng,nhnghnghachuthutiuthcbitlnhngloihngha khng c khuyn khch sn xut hoc tiu dng. GVHD: Th.S Nguyn Duy NhtSVTH: Hunh H Thi Dng LUN VN TT NGHIP Trang 9 nc ta thu tiu th c bit tp trung vo mt s hng ha nh ru, bia, thuc l, bi l, vng m, cc loi hng xa x, cao cp N c tc dng iu tit nhng ngi tiu dng c thu nhp cao v hn ch tiu dng nhng hng ha c hi cho con ngi. 5.4. Thu xut khu, nhp khu: LloiThuginthu,itngcathuxutkhu,nhpkhulhnghac phpxutkhu,nhpkhu.Nngvaitrquantrngtrongchnhschmcavibn ngoi, ng thi l v kh bo v kinh t trong nc v l mt ngun thu ln ca NSNN. Ngoi ra, cn nhiu sc thu khc nh: -Thu s dng t nng nghip. -Thu chuyn quyn s dng t. -Thu nh, t. -Thu thu nhp i vi ngi c thu nhp cao. -Thu mn bi. -Thu ti nguyn. 6. Thu gi tr gia tng: Mc ch ban hnh thu GTGT l gp phn thc y sn xut, m rng lu thng hngha,dchv,khuynkhchphttrinnnkinhtqucdn,ngvinmtphnthu nhp ca ngi tiu dng vo NSNN. 6.1. Khi nim v thu gi tr gia tng: Thu gi tr gia tng l mt loi Thu gin thu, tnh trn khon gi tr tng thm ca hngha,dchvphtsinhtrongqutrnhsnxut,luthngntiudng,cphp tnh cng vo gi bn ca hng ha, do ngi tiu dng chu. V thu GTGT l mt loi thu gin thu, thu trn gi tr tng thm ca hng ha, dch v,dongibnthuhNhnclcbnhng,nkhngnhhngndoanhthuca ngi bn. Mt khc, i vi ngi tiu dng, vic thu thu GTGT cng c d dng hn, do thu GTGT khng nh trc tip vo thu nhp ca ngi chu thu m nh vo vic chi tiuhngha,dchv cangitiudng.Nkhngnhmvomt ach nht nh,v th bn thn ngi chu thu bit mnh phi np thu nhng d dng chp nhn hn l Thu nhtrctipvothunhp.Vli,thuGTGTctnhvoginnngitiudng khngthkhngnpthunuhmuahngha,dchv,tclhkhngthtrnthu. iu ny m bo ngun thu cho NSNN. ThuGTGTnhvotngloihngha,nhvostiudngcangitiu dng, v th i tng chu thu v i tng np thu l khc nhau. GVHD: Th.S Nguyn Duy NhtSVTH: Hunh H Thi Dng LUN VN TT NGHIP Trang 106.2. i tng chu thu: itngchuthulkhchthcaThu,lhngha,dchvdngchosn xut, kinh doanh v tiu dng Vit Nam. 6.3. i tng np thu: itngnpthulchthcaThu,lcctchc,cnhnsnxut,kinh doanhhngha,dchvchuthu VitNamkhngphnbit ngnh ngh, hnhthc,t chc kinh doanh (gi chung l CSKD) v t chc, c nhn khc c nhp khu hng ha dch v thuc i tng chu thu GTGT t nc ngoi. L loi Thu gin thu nn ngi tiu dng hng ha, dch v l ngi chu thu v nhsn xut,ngibnhngch lm cng vic thu thu h Nh nc t ngi mua hng ha, dch v thng qua vic cng thu GTGT vo gi thanh ton np cho Nh nc. iu nykhnglmnhhngnthunhpcaccCSKD,ngthivicthuthutngi tiu dng cng thun li hn, bo m ngun thu cho NSNN. Vic nh thu sut cao hay thp khng nh hng n kt qu li, l ca cc CSKD, nhng nu nh mc thu sut thu GTGTqucaosnhhngntiudng(lmgimtiudng).NhvyccCSKD khngbnchnghaslmnhhng n sn xut (gim sn lng).ChonnNh nccnphicnnhcmcthusuthplcthkhuynkhchctiudngv kchthchcsnxutngycngphttrin,cnhththvichuyngngunthut thu ng gp vo NSNN mi c hiu qu v ngy mt tng cao. 6.4. i tng khng thuc din chu thu GTGT: Ngoiitngchuthucquynh,Lutcnquynhmtsitng khngthucdinchuthu GTGT nhm khuyn khch mt s ngnh, ngh ny pht trin. i tng khng thuc din chu thu c quy nh bao gm 28 khon, c th phn thnhmt s nhm nh sau: + Mt s ngnh, ngh c khuyn khch sn xut nh: sn phm mui; sn phm l ging vt nui, ging cy trng; sn phm ca trng trt, chn nui, thy sn, hi sn nui trng, nh bt + Khuyn khch u t cng ngh mi, hin i loi trong nc cha sn xut c. + Cc sn phm, dch v phc v cho li ch x hi nh: xe but, xe in, gio dc, y t, vn ha, ngh thut, mt s loi bo him; cc dch v phc v cng cng v v sinh, thot nc ng ph, khu dn c + Cc sn phm, dch v phc v cho an ninh, quc phng. + Mt s trng hp khng thuc din chu thu v n khng phc v cho tiu dng trong nc. GVHD: Th.S Nguyn Duy NhtSVTH: Hunh H Thi Dng LUN VN TT NGHIP Trang 11+ Mt s trng hp khc. Hng ha, dch v khng thuc din chu thu GTGT khng c khu tr v hon thu GTGT u vo. NhncquynhmtsitngkhngthucdinchuthuGTGTnhm khuyn khch nhng ngnh, ngh pht trin, hoc l nhng hng ha phc v li ch cng cng. Sau mt thi gian, khi mt s ngnh, ngh ny pht trin v n nh, th Nh nc nn m rng i tng chu thu m bo tnh lin hon ca thu GTGT. 6.5. Cn c tnh thu GTGT: Cn c tnh thu GTGT l: Gi tnh thu v thu sut thu GTGT. 6.5.1. Gi tnh thu GTGT: Trongthctvicmua,bnhnghavcungcpdchvcrtnhiuhnhthc khc nhau, v thgitnhthuGTGTcng c tnh theo nhiu cch khc nhau, ty theo tng hnh thc trao i, theo sn phm ca tng ngnh ngh m quy nh cch tnh gi tnh thu cho ph hp. Tuy nhin n cng phi da trn mt nguyn tc chung xc nh: *GitnhthuGTGTlgihngha,dchvcaccCSKDbnchongi mua cha tnh thu GTGT. Gi tnh thu bao gm c (+) khon ph thu v ph thu thm ngoi gi hng ha, dch vmCSKDchng,nbaogm c thu tiu th c bit, thu nhp khu phi np (nu c), tr (-) cc khon ph thu v ph c s phi np NSNN. * i vi hng ha bn theo phng thc tr gp, gi tnh thu l gi bn tr mt ln cha c thu GTGT ca hng ha (khng bao gm li tr gp), khng tnh theo s tin tr gp tng k. * i vi hng ha, dch v c tnh c th dng cc chng t nh tem bu chnh, v cc vn ti, v x s kin thit ghi gi thanh ton l gi c thu GTGT, gi cha c thu c xc nh nh sau: Gi cha c Gi thanh ton (tin bn v, bn tem) thu GTGT=---------------------------------------------------- 1+ (%) thu sut ca hng ha, dch v 6.5.2. Thu sut thu GTGT: Thu sut thu GTGT trc y gm c 4 mc thu sut: 0%, 5%, 10% v 20%. - Mc thu sut 0% i vi hng ha, dch v xut khu l do hng ha, dch v khng phc v cho sn xut, kinh doanh v tiu dng Vit Nam. -Mcthusut5%pdngivinhngnhngsnphmlhngha,dchv thuc nhng ngnh, ngh c Nh nc khuyn khch y mnh sn xut trong nc. GVHD: Th.S Nguyn Duy NhtSVTH: Hunh H Thi Dng LUN VN TT NGHIP Trang 12- Mc thu sut 10% p dng i vi nhng sn phm l hng ha v dch v thng thng. -Mcthusut20%pdngivinhngsnphmlhngha,dchvcu th, hot ng kinh doanh c doanh thu v li nhun cao. * Vi nhiu mc thu sut nh th n lm cho vic tnh thu, thu v np thu tr nn phctp.Vicchncctiuthcphnnhccloihngha,dchvchuthutheo tng mc thu sut gp nhiu kh khn. ng thi, thu GTGT vi nhiu mc thu sut lm choccdoanhnghipphihaotnthmcngsctrongvichochnhchinlcsn xut, chin lc mt hng, bi v h phi a thm mt thng s vo tnh ton l mc thu sut thu GTGT ca tng loi hng ha, dch v c th. Mt khc, vic p dng nhiu mc thu sut cng lm cho hin tng phn phi thu phi thu trong tng cng on khng u nhau, c khu phi thu nhiu ca ngi tiu dng, c khu li thu t, c khu li khng thu,ngthithuhonvtruythucngtnglnmtcchkhngngc,lmtiuhao cng sc v ca ci ca x hi. V vy, sau mt thi gian thc hin ngun thu ngn sch i vo n nh, mt s ngnh, ngh cn c khuyn khch sn xut c v tr kh vng vng, Nh nc nn thu gn s lng mc thu sut, tin n thu GTGT mt mc thu sut p dng cho hng ha, dch v tiu dng trong nc.Hinnay,thuGTGTchcn3mcthusut:0%,5%v10%.mimcthu sut vi tng trng hp c quy nh c th nh sau: - Mc thu sut 0%: i vi hng ha, dch v xut khu, k c hng ha gia cng xut khu, hng ha dch v thuc din khng chu thu GTGT xut khu. - Mc thu sut 5%: mc thu sut ny trc y ch c 13 nhm hng ha, dch v.Nhnghinnayln n 21 nhm, ch yu l cc loi sn phm hng ha thit yu phcvchosnxutvtiudnghngngynhhngtrctipnisng,sinhhot ca ngi dn. - Mc thu sut 10%: c p dng ch yu vo cc i tng l hng cng ngh, xy dng, dch v, t vn v cc loi hng ha, dch v khng thuc i tng iu chnh ca mc thu sut 0% v 5%. Vic gim s lng mc thu sut t 4 mc xung cn 3 mc thu sut l mt s ci cch ng k trong qu trnh hon thin hn Lut thu GTGT nc ta. GVHD: Th.S Nguyn Duy NhtSVTH: Hunh H Thi Dng LUN VN TT NGHIP Trang 136.6. Phng php tnh thu GTGT: L cch thc xc nh s thu GTGT m CSKD phi np thay cho ngi tiu dng voNSNN.Thngthngccnctrnthgiichpdng1phngphptnhthu GTGTlphngphpkhutrthu.Nhngdotnhhnhthctnctavinhiu CSKD nh l, kinh t c th quy m h gia nh, v th phn thnh 2 phng php tnh thu GTGT cho ph hp vi iu kin thc t nc ta hin nay.Hai phng php tnh thu GTGT, l:+ Phng php khu tr thu + Phng php tnh trc tip trn GTGTS d phi chia ra thnh 2 phng php v phng php khu tr thu i hi CSKD phi c y ha n, chng t v ghi chp s sch k ton theo ng quy nh ca ch ktonhinhnh.LutthuGTGTcnrtmincta,mtkhcnctaasl nhnghkinhdoanhnh,l,CSKDquymnhchacthiquensdnghan, chngtvghichps sch k ton theo ng quy nh. c bit l ngi tiu dng khi muahnghachacnhuculyhanbnhng,nnchathpdngmtphng php tnh thu GTGT theo phng php khu tr. V vy, cc CSKD cha thc hin c nhng quy nh va nu th phi tnh thu theo phng php trc tip trn GTGT. 6.6.1. Phng php khu tr thu:L cch tnh thu GTGT phi np vo NSNN bng cch ly s thu GTGT (u ra) m c s sn xut kinh doanh phi np do xut bn hng ha, cung ng dch v tr (-) i s thu GTGT (u vo) m c s sn xut kinh doanh np trong gi mua vt t, hng ha phc v sn xut kinh doanh. - i tng p dng: Ccnv,tchckinhdoanh,doanhnghipthnhlptheoLutdoanhnghip, Lut doanh nghip Nh nc, Lut hp tc x, doanh nghip c vn u t nc ngoi v cc n v, t chc kinh doanh khc, tr cc i tng p dng tnh thu trn GTGT. - Phng php xc nh thu GTGT phi np: S thu GTGT phi np bng (=) s thu GTGT ca hng ha, dch v bn ra tr (-) s thu GTGT ca hng ha, dch v mua vo c khu tr. Cng thc:S thu GTGT = Thu GTGT- Thu GTGT u vo phi np u rac khu tr GVHD: Th.S Nguyn Duy NhtSVTH: Hunh H Thi Dng LUN VN TT NGHIP Trang 14Trong : *ThuGTGTuvo=TngsthuGTGTghitrnhanGTGTmuahngha, dch v (bao gm c ti sn c nh) dng cho sn xut, kinh doanh hng ha, dch v chu thu GTGT, s thu GTGT ghi trn chng t np thu ca hng ha nhp khu. * Thu GTGT u ra = Gi tnh thu ca hng ha, dch v bn ra nhn (x) Thu sut *ThuGTGT uvoc khu tr:LthuGTGTca hng ha, dch v dng cho sn xut, kinh doanh hng ha, dch v chu thu GTGT. + Cn c xc nh s thu GTGT u vo c khu tr l s thu GTGT ghi trn ha n GTGT khi mua hng ha, dch v hoc chng t np thu GTGT i vi hng ha nhp khu. + Thi im xc nh c khu tr thu GTGT: Thu u vo ca hng ha, dch v c khu tr pht sinh trong thng, c k khai khu tr khi xc nh s thu phi np ca thng , khng phn bit xut dng hay cn trong kho. Trng hp ha n GTGT hoc chng t np thu GTGT ca hng ha, dch v mua vo pht sinh trong thng nhng cha k khai kp trong thng th c k khai khu tr vo cc thng tip sau, thi gian ti a l 3 thng k t thi im k khai ca thng pht sinh. Ring i vi ti sn c nh, nu c s thu u c khu tr ln th c khu tr dn hoc c hon thu theo quy nh ca Chnh ph. Hng ha, dch v xut khu c khu tr thu u vo phi: ccquanHiquanxcnhnlhnghathcxutkhuivihngha xut khu. Chpngbnhngha,giacnghngha,cungngdchvchobnnc ngoi. c thanh ton qua ngn hng, tr trng hp thanh ton b tr gia cc hng ha, dch v xut khu vi hng ha dch v nhp khu, tr n thay Nh nc v mt s thanh ton c bit khc. c Chnh ph quy nh c th th tc, iu kin thanh ton i vi hng ha, dch v xut khu c khu tr thu u vo. 6.6.2. Phng php tnh trc tip trn GTGT: * i tng p dng: - C nhn sn xut, kinh doanh l ngi Vit Nam. - T chc, c nhn nc ngoi kinh doanh ti Vit Nam khng thuc cc hnh thc u t theo Lut u t nc ngoi ti Vit Nam cha thc hin y cc iu kin v k ton, ha n, chng t lm cn c tnh thu theo phng php khu tr thu. - CSKD mua, bn vng, bc, qu, ngoi t. GVHD: Th.S Nguyn Duy NhtSVTH: Hunh H Thi Dng LUN VN TT NGHIP Trang 15* Phng php xc nh thu GTGT phi np: SthuGTGTphinptheophngphptnhtrctiptrngitrtngthmca hng ha, dch v chu thu bng (=) doanh s tr (-) cho gi vn ca hng ha, dch v chu thu bn ra, sau nhn (x) cho thu sut thu GTGT ca hng ha, dch v . Cng thc:

S thu GTGTThu sut thu GTGT GTGT=ca hng ha, dch vx ca hng ha, phi np chu thudch v GTGT ca Doanh s ca hngGi vn ca hng ha, Hng ha, dch v= ha, dch v bn ra - dch v bn ra *PhngphpxcnhGTGTlmcnctnhthuGTGTphinpivitng CSKD nh sau: -iviCSKD thc hin y vic mua, bn hng ha, dch v c ha n, chng t, ghi chp s sch k ton th GTGT c xc nh cn c vo gi mua, gi bn ghi trn chng t. - i vi CSKD thc hin y ha n, chng t bn hng ha, dch v nhng khng c ha n mua hng ha, dch v th GTGT c xc nh nh sau: GTGT = Doanh thu (x) T l (%) GTGT tnh trn doanh thu -ivicnhnkinhdoanhchathchinhocthchinchayhan mua, bn hng ha, dch v th c quan Thu cn c vo tnh hnh kinh doanh ca tng h n nh mc doanh thu tnh thu, GTGT c xc nh nh sau: GTGT = Doanh thu n nh (x) T l (%) tnh trn doanh thu 7. Cch s dng ha n, chng t: Hanlbngchngchngminhthctvicmua,bnhnghabnggiyt theomudoBTiChnhquynhhocdocssnxutkinhdoanhtintheonhng iu kin c quy nh v c chp thun ca c quan Thu. * Ha n, chng t hp php l: HandoBTiChnh(TngCcThu)phthnhdocquanThucungcp cho cc CSKD. Ha n do cc CSKD t in s dng theo mu quy nh v c c quan Thu chp nhn cho s dng. Cc loi ha n, chng t c th khc c php s dng. GVHD: Th.S Nguyn Duy NhtSVTH: Hunh H Thi Dng LUN VN TT NGHIP Trang 16- CSKD thuc i tng np thu GTGT theo phng php khu tr thu th khi bn hng ha, dch v chu thu GTGT phi s dng ha n, chng t, k c trng hp bn hng ha, dch v chu thu tiu th c bit. - CSKD np thu theo phng php trc tip trn GTGT khi bn hng ha, dch v phi s dng ha n bn hng. Gi bn ghi trn ha n l gi c thu GTGT. - CSKD trc tip bn l hng ha cho ngi tiu dng i vi hng ha c gi bn dimcquynhphilphanGTGThochanbnhng,nucskhnglp hanthphilpbngkhnghabnltheomubngkcacquanThu lm cn c tnh thu GTGT. Trng hp nu ngi mua yu cu lp ha n th phi lp theo ng quy nh. - Khi lp ha n, CSKD phi ghi y , ng cc yu t quy nh trn ha n. 8. Quy nh v vic hon thu gi tr gia tng: HonthugitrgiatnglkhontinNhnchontrlichocssnxut, kinhdoanhthchintnhthuGTGTtheophngphpkhutr,thngquacchkhu trthuccCSKDcsthuGTGTuraphinpnhhnsthuGTGTuvo npth s c hon li phn chnh lch, do CSKD np nhiu hn s thu u ra pht sinh theo quy nh ca tng trng hp c th. 8.1. i tng v trng hp c hon thu GTGT: 8.1.1. CSKD thuc i tng np thu theo phng php khu tr thu c xt hon thu trong cc trng hp sau: - CSKD trong 3 thng lin tc tr ln (khng phn bit nin k ton) c s thu u vo cha c khu tr ht. S thu c hon l s thu u vo cha c khu tr ht ca thi gian xin hon thu. Trng hp ny p dng cho c CSKD c u t mi, u t chiu su. - CSKD trong thng c hng ha, dch v xut khu nu c s thu GTGT u vo ca hng ha xut khu pht sinh trong thng cha c khu tr t 200 triu ng tr ln th c xt hon thu theo thng. Trng hp trong thng thu GTGT u vo cha c khu tr ht bao gm c thu u vo ca hng ha, dch v bn trong nc th cng c tnh vo s thu c hon trong thng. i vi quy nh ny gp phn tch cc hn trong vic khuyn khch cc CSKD xutkhu hng ha, dch v. Gip cho CSKD thu hi c vn mt cch nhanh chng ti u t phc v kp thi cho ln xut khu tip theo, m bo uy tn cho CSKD. GVHD: Th.S Nguyn Duy NhtSVTH: Hunh H Thi Dng LUN VN TT NGHIP Trang 178.1.2.iviCSKDutmingkkinhdoanh,ngknpthutheo phngphpkhutrthu ang trong giaion u t, cha i vo hot ng, cha pht sinh thu u ra, nu thi gian u t t mt nm tr ln c xt hon thu u vo theo tngnm.SthuGTGTuvoca ti sn u t c hon c gi tr ln t 200 triu ng tr ln trong tng qu th c xt hon thu theo qu. 8.1.3. ivi CSKD thuc i tng np thu theo phng php khu tr thu c dn utcacssnxut ang trong giaion u t, cha i vo hot ng, cha ng k kinh doanh, ng k np thu c s thu GTGT ca hng ha, dch v s dng cho d n u t t 200 triu ng tr ln c xt hon thu theo qu. CSKD phi k khai, lp h s hon thu ring cho d n u t. NhngquynhvvichonthuGTGTivinhngdnutmi,ut m rng, nng cp my mc, thit b gp phn thit thc vo vic khuyn khch s u t i vi cc t chc v cc nhn nhm thc y sn xut pht trin, gp phn y nhanh tintrnhcngnghipha,hinihatnc,ynhanhtintrnhhinhpvinn kinh t trong khu vc v th gii. 8.1.4.CSKDquyttonthukhispnhp,hpnht,chia,tch,giith,phsn, chuyn i s hu; giao, bn, khon, cho thu doanh nghip Nh nc c thu GTGT np tha, s thu GTGT u vo cha c khu tr ht. 8.1.5.CSKDchonthu theo quyt nh cac quan c thm quyntheoquy nh ca Php lut. 8.1.6.HonthuGTGTiviccdnsdngngunvnhtrphttrin chnh thc (ODA): -iviccdnsdngvnODAkhnghonli:chdnhocnhthu chnh c hon li s thu GTGT ghi trn ha n GTGT tr trong gi mua hng ha, dch v s dng cho d n. - i vi cc d n s dng vn ODA thuc din NSNN u t khng hon tr: ch d n hoc nh thu chnh c hon li s thu GTGT tr khi nhp khu hoc mua hng ha, dch v trong nc s dng cho d n. 8.1.7. T chc Vit Nam s dng tin vin tr nhn o ca t chc c nhn nc ngoi mua hng ha ti Vit Nam c thu GTGT vin tr nhn o, th c hon li s thu GTGT ca hng ha . GVHD: Th.S Nguyn Duy NhtSVTH: Hunh H Thi Dng LUN VN TT NGHIP Trang 188.1.8.itngcmintrngoigiaotheoquynhcaPhplnhvui min tr ngoi giao mua hng ha, dch v ti Vit Nam theo gi c thu GTGT s dng th c hon li s thu GTGT tr ghi trn ha n GTGT. 8.2. H s hon thu GTGT: c gii quyt hon thu CSKD phi gi vn bn ngh km theo h s hon thu ti c quan qun l thu thu c s. H s hon thu gm nhng biu, mu sau: - Cng vn ngh hon thu GTGT. - Bng k khai tng hp s thu pht sinh u ra, s thu u vo c khu tr, s thu np (nu c), s thu u vo ln hn s thu u ra ngh hon li. -Bngkhngha,dchvmuavo,bnratrongk lin quann vicxc nh thu GTGT c hon. - Bin bn thanh l hp ng xut khu hoc y thc gia cng hng xut khu. - Bng k cc h s c ch k v ng du ca c s. - Hnh thc thanh ton, s, ngy, s tin ca chng t thanh ton tin hng ha, dch v xut khu. -Quytnhspnhp,hpnht,chiatch,giith,phsn,chuynishu; giao, bn, khon, cho thu doanh nghip Nh nc ca cp c thm quyn. - Quyt ton thuGTGT n thi imspnhp, hp nht, chia tch, gii th, ph sn, chuyn i s hu; giao, bn, khon, cho thu doanh nghip Nh nc Ty theo tng trng hp m c quy nh b h s hon thu cho ph hp. (nh km b h s hon thu cho tng trng hp phn ph lc) GVHD: Th.S Nguyn Duy NhtSVTH: Hunh H Thi Dng LUN VN TT NGHIP Trang 19CHNG II: NH GI KT QU THU THU GTGT TRN A BN TNH AN GIANG 1. c im v tnh hnh kinh t - x hi tnh An Giang: 1.1. c im t nhin v hnh chnh tnh An Giang: AnGianglmttnhminTyNamB,thucvngngbngsngCuLong (BSCL),mtphnnmtrongvngTGicLongXuyn,ltnhbingiicnhiudn tc v tn gio. Kinh t ch yu l nng cng nghip. Angiangcdintchtnhinl3.424km2.C11nvhnhchnhtrcthuc: thnh ph Long Xuyn, th x Chu c v 9 huyn (Chu Thnh, Chu Ph, Tnh Bin, Tri Tn,AnPh,TnChu,PhTn,ChMi,ThoiSn).Ltnhnmungunsng Cu Long (phn Vit Nam), nm v tr: pha Bc ty bc gip Campuchia, Ty nam gip tnh Kin Giang, Nam gip vi tnh Cn Th v pha ng gip tnh ng Thp. Th mnh ca An Giang l trng la v nui trng thy sn, bi v hai nhnh ln ca h lu sng M Kng l sng Tin V sng Hu u chy qua An Giang. Hng nm 2 con sng ny mang n cho vng t An Giang mt lng ph sa mu m rt thch hp cho vic trng la nc v nhiu loi hoa mu khc. Bn cnh nhiu thun li do thin nhin u i, An Giang phi chu nhng thit hi nng n do l, lt, sp l, chua phn, ngp mn gy ra. Nhng hin nay An Giang xy dng thnh cng nhiu cng trnh thy li nhm hn ch tc hi ca l, v nhng cng trnh baokhpknchngltritgipnhndnsnxutla3vtrongnmanton, khng cn b nh hng ca l, kinh t ngy mt pht trin hn. An Giang c a hnh rt c bit, n l mt vng c c ng bng, rng v ni. To iu kin thun li pht trin mt nn kinh t a dng nh: nng nghip, lm nghip, thm vo vng ni An Giang vi nhng bi c rt thch hp cho vic nui b, d mang li gi tr kinh t cao. Bncnhsphttrincangnhnngnghip,AnGiangangrascut,pht trin ngnh cng nghip, nht l cng nghip ch bin thc phm. Nhm mc ch a sn phm nng nghip ca An Giang tiu th trong c nc v xut khu ra th trng th gii. Vng t An Giang vi cnh sc th mng, cn c nhiu di tch lch s v khu vn ha, iu ny kh thun li cho vic pht trin ngnh du lch An Giang. GVHD: Th.S Nguyn Duy NhtSVTH: Hunh H Thi Dng LUN VN TT NGHIP Trang 20Vhthnggiaothng,AnGiangchthngccnggiaothngthy,brt thuntin.Vitrcl91niqucls2caCampuchia;sngTin,sngHulcon ng giao lu quc t quan trng ni BSCL vi cc nc Campuchia, Lo, Thi Lan. An Giang cn c nhiu ca khu vi Campuchia nh ca khu quc t Vnh Xng (thuchuynTnChu),cakhuTnhBin(thuchuynTnhBin),cakhuKhnh Bnh, Vnh Hi ng, ng c (thuc huyn An Ph) vi mi quan h giao lu kinh t gia An Giang v Campuchia c t lu, ngy nay l mt trong nhng iu kin khch quan, thun li nn kinh t An Giang v c nc nhanh chng hi nhp cng nn kinh t khu vc v th gii. 1.2. c im dn c: Theo s liu nm 2003 ca Cc thng k th dn s ca tnh An Giang l 2.155.121 ngi, sng nng thn chim t trng khon 73%, gim khon 3% so vi nm 2002. Mt dn s trung bnh: 629 ngi/km2, t l tng dn s t nhin: 1.427%/nm. 1.3. Tnh hnh kinh t - x hi tnh An Giang vi nm gn y: 1.3.1. V kinh t: Trong vi nm gn y, kinh t ca An Giang gp nhiu kh khn, lin tip b l lt tnphnng ngynhiuthit hi cho i sng nhn dn, lm cho kinh t tnh nh gim st. Tip n l v kin c da trn gy tn tht to ln cho ngi dn nui c b trong tnh, gi tr xut khu thy sn gim mnh Trc nhng kh khn, th thch Tnh y v chnh quyncccptchccchnglnho,chochtchcccp,ccngnhclin quan, cng vi s quyt tm ca nhn dn tng bc vt qua kh khn v khi phc li nn kinh t vi thnh tch ng t ho. Tc tng trng kinh t trong 3 nm 2001, 2002, 2003 nh sau: TC TNG TRNG KINH T VT: % Nm 200120022003 Tc tng trng kinh t (GDP)4,52 10,549,13 + Khu vc nng, lm, thy sn-0,51 10,332,75 + Khu vc cng nghip-xy dng11,65 10,8412,77 + Khu vc dch v7,04 10,6313,58 (Ngun: Cc thng k tnh An Giang nm 2002, 2003) -Nm2001vitctngtrngGDPl4,52%,tctngtrngchmnht trong 12 nm va qua. Nguyn nhn ch yu l do ngnh nng nghip l th mnh ca An GVHD: Th.S Nguyn Duy NhtSVTH: Hunh H Thi Dng LUN VN TT NGHIP Trang 21Giang,nhngtrongnmlicmctngtrngm(-).Nguynnhn:doltngcaot ngt v ko di gy thit hi nng n cho nng dn; mt khc gi la nm ny li gim thp, thp hn c gi thnh sn xut; ng thi tnh cn gp kh khn trong vic xut khu c da trn lm kim ngch xut khu thy sn gim mnh. -Trcnhngkhkhntrn,trongnm2002TnhyvUBNDtnhcnhiu ch trng, gii php v ch o iu hnh c hiu qu. Cc ngnh, cc cp ra sc khi phc li nn kinh t. V nm 2002 nn kinh t ca tnh hi phc mt cch tuyt vi, t tc tng trng kinh t trong nm 2001 l 4,52% ln 10,54% v n nm 2003 vn gi c tc tng trng cao, t 9,13%. Gi tr tng sn phm ca tnh trong 3 nm 2001, 2002, 2003 nh sau: TNG SN PHM TRONG TNH (GDP) (Theo gi so snh 1994) VT: triu ng Thc hin nm 2001 Thc hin nm 2002 c nm 2003 Tng trng 2002 so 2001 (%) Tng trng 2003 so 2002 (%)GDP phn theo khu vc kinh t7.067.383 7.812.584 8.525.97910,549,131. Khu vc nng, lm-thy sn2.826.073 3.118.106 3.203.72910,332,75- Nng nghip2.359.094 2.631.333 2.700.80011,542,64- Lm nghip47.964 49.028 49.9942,221,97- Thy sn419.015 437.745 452.9354,473,472.Khu vc CN-xy dng1.065.321 1.180.817 1.331.56510,8412,77- Cng nghip khai thc m29.047 39.316 43.42935,3510,46- Cng nghip ch bin719.349 782.226 879.6928,7412,46- SX v phn phi in nc69.347 81.318 95.02017,2616,85- Xy dng247.578 277.957 313.42412,2712,763. Khu vc dch v3.175.988 3.513.661 3.990.68510,6313,58- Thng nghip sa cha1.008.503 1.095.471 1.227.4768,6212,05- Khch sn, nh hng387.426 494.619 561.17527,6713,46- Vn ti, thng tin lin lc239.544 283.649 318.96418,4112,45- Ti chnh tn dng264.138 294.471 334.34311,4813,54- Khoa hc v cng ngh1.261 1.040 1.293-17,5324,33- HKD ti sn & Dv t vn709.241 739.152 829.6324,2212,24- Cc ngnh khc535.725 570.347 680.6606,4619,34- Thu nhp khu30.150 34.885 37.14215,716,47(Ngun: Thng bo tnh tnh kinh t x hi ca Cc thng k tnh An Giang nm 2002, 2003) - Trong nm 2001, tng sn phm ca tnh l 7.067.383 triu ng, trong : + Khu vc nng, lm, thy sn t 2.826.073 triu ng, chim 39,99%. + Khu vc cng nghip xy dng t 1.065.321 triu ng, chim 15,07%. + Khu vc dch v t 3.175.988 triu ng, chim 44,94%. GVHD: Th.S Nguyn Duy NhtSVTH: Hunh H Thi Dng LUN VN TT NGHIP Trang 22- Trong nm 2002, tng sn phm ca tnh t 7.812.584 triu ng, tng 10,54% so vi nm 2001, trong : +Khuvcnng,lm,thysnt3.118.106triung,tng10,33%sovinm 2001,chim39,87%.Nibclsnlnglattrn2,59triutn,tng480ngntn tngng22,7%sovinm2001.Snlngcttrn111ngntn,trongcb trn 58 ngn tn ng thi, trong nm ny gi la v c kh cao em li nhiu li nhun cho ngi dn. +Khuvccngnghip-xydngt1.180.817triung,tng10,84%sovi nm 2001, chim 12,53%. Nhng mc tng trng ny li khng cao so vi cc nm trc .Trongkhuvcnynibclthysnchbint19.000tn,tng65%sovinm 2001; ciment cc loi t 235.000 tn, vt 36,6%; qun o may sn t 5,5 triu ci gp 2 ln k hoch bn cnh vn cn mt s sn phm cha t k hoch nh tr b tng ly tm, trung i tu t lm nh hng n kt qu tng trng chung ca khu vc. +Khuvcdchvt3.513.661triung, tng10,63%sovi nm 2001,chim 47,6%. Xut khu c nm c t 144 triu USD, trong chim t trng ln l go v c (go: 62 triu USD, c: 60 triu USD). Trongnmnylnggoxutkhuchc317.509tn,bng68,7%sovi cng k, do kh khn v th trng v gi c, nhng b li th trng go ni a tng mnh. Mthngthysnnglnhxutc23.523tn,tng87,6%socngk, trong c xut c 23.330 tn, tng 91,4% v rau c ng lnh xut c 1.936 tn, tng 42,1%. Bphnthngnghiptng15,8%;giaothngvntivthngtinlinlctng 12,1%;tichnhtndngtng11,12%Hotngdulchdndnivohiuqu, doanh thu tng 32% so vi cng k. -nnm2003,kinhtcatnhvnduytrctctngtrngcao,tng 9,13% so vi nm 2002, tng sn phm ca tnh t 8.525.979 triu ng. Trong : +Khuvcnng,lm,thysnchtng2,75%,t3.203.729triung,chim 37,65%. S d tc tng trng thp l do gp thi tit khng thun li, t bit l khi sn xut la v 3 b nh hng ca bo lc thu hoch nn nng sut la gim; do nng nng ko di xy ra 3 v chy rng gy thit hi nng n, din tch thit hi tng 15,63 ha so vi cng k; v thy sn s lng nui c b gim ng k, gim 21,6% (875 ci), v do nc kmlngnhbtthysncht71.000tn,gim10%Nhngringvhoamu, chn nui gia sc, gia cm, din tch nui tm v khai thc lm sn u c tc tng kh. GVHD: Th.S Nguyn Duy NhtSVTH: Hunh H Thi Dng LUN VN TT NGHIP Trang 24S tng trng kinh t ca tnh i vo tng tc v m bo pht trin ng hng v chuyn dch c cu kinh t, t trng khu vc cng nghip xy dng v khu vc dch v tng dn ln, t trng khu vc nng, lm nghip - thy sn ang gim dn th hin qua c cu GDP trong 3 nm 2001, 2002, 2003 nh sau: T TRNG CA CC NGNH TRONG TNG GDP CA TNH VT: % Nm 200120022003 C cu GDP100,00 100,00100,00Khu vc nng, lm, thy sn39,99 39,8737,65Khu vc cng nghip - xy dng15,07 12,5312,73Khu vc dch v44,94 47,649,62(Ngun: Thng bo tnh hnh kinh t x hi ca Cc thng k tnh An Giang nm 2002, 2003) AnGiangcnnhiutimnngkinhtcnckhaithc,vdnhngnhcng nghipcnnontrcncquantmphttrinnhiuhn,dndnchuyndchkinht theoccucngnngnghiphinitheohngcngnghipha,hiniha.a khoa hc - k thut, cng ngh hin i vo trong sn xut nng nghip nhm nng cao nng sut v cht lng hng nng sn. Kt hp vi pht trin ngnh cng nghip ch bin thc phm ch bin hng nng sn do chnh mnh lm ra, nng cao hiu qu kinh t, t ci thin c i sng ca nhn dn trong tnh (nht l ngi nng dn). Bn cnh cn phi c nhng bin php hu hiu nhm tng tc pht trin cc ngnh trong khu vc dch v, khu vc tnh cn tim nng pht trin ln. Nng dn t trng ca khu vc cng nghip xy dng v khu vc dch v trong nn kinh t tnh nh. 1.3.2. V vn ha x hi: -Vthunhpcangidn:trongnm2003,GDPbnhqunl6,2triu ng/nm/ngi,tng0,6triung/nm/ngisovinm2002tngng10,71%. Trong nm 2003 t l h ngho gim nhiu so vi nm 2002, c th l: + S h ngho: - Nm 2002 l: 29.970 h - Nm 2003 l: 22.277 h, gim 7.693 h + T l h ngho:- Nm 2002 l: 6,7% - Nm 2003 l: 4,96%, gim 1.74%- V gio dc v o to: Trong nm 2003 ton tnh c 693 trng hc cc cp, tng 17trngsovinm2002:c1trngihcAnGiang,3trngtrunghcchuyn nghip, 2 trng nghip v, 6 trung tm dy ngh hoc dch v h tr vic lm, 7 trung tm GVHD: Th.S Nguyn Duy NhtSVTH: Hunh H Thi Dng LUN VN TT NGHIP Trang 25gio dc thng xuyn, 1 trng dy ngh v nhiu c s t nhn khc nhng vn cha p ng nhu cu hin nay. S lng lao ng qua o to vn cn rt t so vi yu cu, nm2001l9,6%,nm2002l12,3%,nm2003ckhon15%.Vvycnphiquan tm n vn o to nhiu hn na, nhm o to ngun nhn lc c tri thc p ng nhu cu. Nng cao nng lc lm vic ca ngi lao ng, nng sut lao ng tng cao gp phnxydngvthcynnkinhtphttrin,nngcaomcsngcanhndntrong tnh. -Vyt,cchotngthdc-ththao,vnhathngtin,bovtrttan ton x hi c Tnh y v UBND cc cp quan tm, ra nhiu chnh sch lnh o, ch o cc ngnh, cc cp thc hin tt. cbitlvicxydngcmtuyndnctrnhl,trongnm2002tontnh xy dng 82 cm tuyn dn c vi quy m 389,99 ha vi tng mc u t l 337 t ng, gii quyt ch cho 18.154 h. Sang nm 2003 tip tc xy dng thm 83 cm tuyn dn cviquimhn243hanhmgiiquytchcho13.155h,cmtscngtrnh hon thnh, cn li th ang trong qu trnh xy dng. Bn cnh vic u t nh , tnh cn u t cc chng trnh ging nc sinh hot v v sinh mi trng cc cm tuyn dn c nhm m bo cuc sng cho nhn dn vng l. 2. Khi qut v nhn s ca ngnh thu tnh An Giang: TrnabntnhAnGiang c Ccthu tnhv11Chiccthu huyn, th, thnh. Tngscnbtrongtonngnhtrnabntnhtnhn31/12/2003l:1.127ngi, trong : s cn b trong bin ch l 849 ngi v s cn b theo hp ng l 278 ngi. - V gii tnh: Slngcnbnchchim18,3%,cnbnamchimas.iunyphhp vinhimv c th cangnh thu, nht l cc Chi ccthu, v cn b thu phitrc tip nhc nh v thu thu cc h kinh doanh nh, l trn a bn. Thit ngh cng vic ny nam gii s ph hp hn. - V trnh : + i hc v trn i hc c 246 ngi, chim t l 21,83% + Cao ng c 14 ngi, chim 1,24% + Trung cp c 604 ngi, chim 53,6% +Khcc263ngi,chim23,34%nhngtrongtheohpngcn196 ngi, chim 74,5% trong tng s cn b c trnh khc. Cngvis pht trin ca x hi, thchng cvi s thay i, qun l thu mt cch khoa hc v t c hiu qu ngy cng cao. Lnh o ngnh, lnh o cc Chi GVHD: Th.S Nguyn Duy NhtSVTH: Hunh H Thi Dng LUN VN TT NGHIP Trang 26cc cn a cn b i o to thm thch ng nhanh chng, kp thi vi nhng s thay i, nhm qun l thu ngy mt c hiu qu hn, tng ngun thu cho NSNN. 3. Gii thiu v Cc thu tnh An Giang: Cc thu tnh An Giang nm ti s 10 Bi Vn Danh, phng M xuyn, thnh ph Long Xuyn. c thnh lp vo ngy 20 thng 3 nm 1990. 3.1. Tnh hnh nhn s ti Cc thu tnh An Giang: Tnh n ngy 31 thng 12 nm 2003 tnh hnh nhn s ti vn phng Cc thu tnh AnGiang c97cn b trong bin ch v 18 nhn vin theo hp ng. Sang nm 2004 v nhn s khng c s thay i nhiu so vi nm 2003. Trong s 97 cn b cng chc trong binchgmc22nchim22,68%.Sngvinchimtrn50%,cthl53ng vin. V trnh , v tui, v l lun chnh tr, v trnh chuyn mn v trnh ngoi ng, tin hc ca cn b Cc thu c thng k nh sau: V tui v tui ngh: Cn b t tui nht l 28 tui v cc cn b trong vn phng Cc thu u c kinh nghim cng tc lu nm, kinh nghim lm vic t nht l 6 nm tr ln. V tuiV tui ngh S tuiS cn bS nm lm vic S cn b 2826 1030 30 404611 1525 41 504316 2016 51 tr ln6Trn 2026 Tng97Tng97 V trnh chuyn mn, l lun chnh tr: Trnh chuyn mnTrnh l lun chnh tr Trnh S cn b T trng (%) Trnh S cn bT trng (%)i hc v trn i hc71 73,20 i hc44,12Cao ng1 1,03 Cao cp11,03Trung cp21 21,65 Trung cp1515,46Khc4 4,12 S cp1212,37Tng97 100,00 Tng3232,98 GVHD: Th.S Nguyn Duy NhtSVTH: Hunh H Thi Dng LUN VN TT NGHIP Trang 23+Khuvccngnghip-xydngt1.331.565triung,tng12,77%,chim 12.73%.Trongccngnhuctctngtrngtrn10%,ringlnhvccng nghip c tc tng trng cao nht trong vng 10 nm va qua, c gi tr sn xut tng 14,52%. Hin ton tnh c 11.270 c s hot ng sn xut cng nghip, vi hn 62.600 lao ng chuyn nghip. Ngoi ra cn hn 10.164 c s, gii quyt vic lm cho hn 22.500 lao ngkinhtphgianh.Hinnaysnxutcngnghiptrnabntnhcnhng bctngtrngnnh,gpphngiiquytviclmchongilaongtrnabn tnh. +Khuvcdchvtngmnh,tng13,58%sovicngk,t3.990.685triu ng. Hu ht cc lnh vc trong khu vc dch v u tng trn 12%, ring thu nhp khu ch tng 6,47%. Lnggoxutkhuchimtrn50%trongtngkimngchxutkhu,cnm 2003 xut khu c 525 ngn tn, tng ng 92,4 triu USD, so cng k tng 63,4% v lng v tng 48,6% v tr gi. V xut khu thy sn, tuy gp nhiu kh khn, lng xutkhu sang th trng Mgimmnh,gimtngng30%sovicngknhngvnchimttrngcao (chim 25%), gim bt ri ro do ph thuc vo th trng M, cc doanh nghip thy sn y mnh xut khu sang cc th trng khc nh: c, Trung Quc, Mxic, Rp v trongnmlngxutsangHngKngchimttrngcaonht,chimn26,4%trong tng lng xut khu thy sn, ng thi cc doanh nghip ny quan tm n th trng trong nc nhiu hn, m bo thc y s tng trng ca ngnh thy sn. Bn cnh cc mt hng rau qu ng lnh, hng may mc, giy th thao, hng thu tay gi tr xut khu cng tng cao. Lnh vc dch v du lch c tng doanh thu t 53,1 t ng tng 20%, c tng lt khch n tnh t 2,765 triu ngi tng 13,3% so vi nm 2002 t c kt qu nh trn l do Tnh y v UBND tnh tp trung vo pht trin nngnghipnngthn,thnglitronglnhvcnngnghiptcngmnhmn sc mua trong x hi, ko theo hot ng thng mi din ra si ng, thm vo cc doanh nghip c gng khc phc mi kh khn, th thch duy tr, pht trin sn xut, kinhdoanh,ymnhluthnghngha,kchthchnnkinhtphttrin.Bncnh Tnhy,UBNDtnhcnhiuchnhschhiuqumrngthtrngtiuthhngha trong v ngoi nc, tng cng u i v thu ht u t theo nh hng chuyn dch c cu kinh t. GVHD: Th.S Nguyn Duy NhtSVTH: Hunh H Thi Dng LUN VN TT NGHIP Trang 28-PhCctrngTinggipCctrngtrctipphtrch3phngchc nng: + Phng Tng hp v d ton + Phng Qun l doanh nghip I + Phng Tuyn truyn v h tr Ph trch Chi cc thu cc huyn v th x: Chu c, Chu Ph, Tri Tn, Tnh Bin. S T CHCGVHD: Th.S Nguyn Duy NhtSVTH: Hunh H Thi Dng LUN VN TT NGHIP GVHD: Th.S Nguyn Duy NhtSVTH: Hunh H Thi Dng Trang 29 S T CHC VN PHNG CC THU TNH AN GIANGm PHNG TIN HC V X L D LIU V THUPHNG T CHC CN B PHNG THANH TRA I PHNG THANH TRA II PHNG HNH CHNH -QUN TR -TI V PHNG TNG HP V D TONPHNG QUN L DOANH NGHIP IPHNG TUYN TRUYN V H TR PHNG QUN L N CH PH CC TRNG NGHUYN VN THNH PH CC TRNG T I NGCC TRNG TRNH THANH SN PHNG QUN L DOANH NGHIP II LUN VN TT NGHIP Trang 27V trnh ngoi ng, tin hc: Ngoi ngTin hc Trnh S cn bT trngTrnh S cn bT trng Chng ch A31 31,95 Chng ch A1010,31Chng ch B19 19,58 Chng ch B33,09Chng ch C1 1,03 i hc33,09Trung cp22,06Tng51 52,56 Tng1818,55(Ngun: Phng T chc cn b ca Cc thu tnh An Giang) Lnh o Cc thu rt quan tm n trnh chuyn mn v kh nng qun l ca cnbngnh.Nhmnngcaokhnngqunl,chuynmnnghipvcacccnb, thch ng vi s pht trin ngy cng cao ca x hi, thch ng mt cch nhanh chng vi cch qun l thu khoa hc v t c hiu qu cao, Ban lnh o rt quan tm n vic thng xuyn a cn b tham gia hc cc lp o to ngn, trung v di hn, ng thi to mi iu kin thun li cho cn b i hc. 3.2. C cu t chc ca Cc thu tnh An Giang: Ccutchccavn phng Ccthu tnh An Giang trong nm 2004 c s thay isovinhngnmtrc.Theonm2003,Ccthuc1Cctrng,3phCc trng v 12 phng chc nng. n nm 2004 c s thay i trong c cu t chc nh sau: Cc thu c 1 Cc trng, 2 Ph Cc trng v 10 phng chc nng, c th: -CctrngTrnhThanhSnlnho,chochungvtondinccnhimv cng tc chung ca Cc thu. Trc tip ph trch 4 phng chc nng: + Phng T chc cn b + Phng Thanh tra I + Phng Thanh tra II + Phng Hnh chnh - Qun tr - Ti v PhtrchccChiccthu:ThnhphLongXuyn,huynThoiSnvAn Ph. Quan h phi hp vi S Ti chnh, Kho bc Nh nc tnh, Cc Hi quan. - Ph Cc trng Nguyn Vn Thnh gip Cc trng Cc thu trc tip ph trch 3 phng chc nng: + Phng Qun l doanh nghip II + Phng Qun l n ch + Phng Tin hc v qun l d liu v thu Ph trch Chi cc thu cc huyn: Ch Mi, Ph Tn, Tn Chu, Chu Thnh. GVHD: Th.S Nguyn Duy NhtSVTH: Hunh H Thi Dng LUN VN TT NGHIP Trang 29 GVHD: Th.S Nguyn Duy NhtSVTH: Hunh H Thi Dng LUN VN TT NGHIP Trang 303.3. Chc nng, nhim v ca cc phng ban: 3.3.1. Phng Tng hp v d ton: Gip Cc trng Cc thu tng hp, xy dng, phn b, t chc, ch o thc hin dtonthuthu,ph,lphvcckhonthukhc(quycgilthuthu)doCcthu qun l; trin khai, hng dn, ch o v nghip v qun l thu thu. Mt s nhim v c th nh sau: -Xy dng, tng hp d ton thu thu. - T chc, hng dn ch o, n c c quan Thu cp di trong vic thc hin d ton thu; tng hp, nh gi tin thc hin, phn tch cc nhn t nh hng n cng tc thu, xut cc bin php khai thc ngun thu v chng tht thu NSNN. -Chtrhocthamgiaviccngnhtrongvickhost,iutradoanhthu,thu nhp chu thu ca i tng np thu khu vc ngoi quc doanh. -Kimtrahshonthu,min,gimthucacctchcvcnhnnpthu thuc Chi cc thu qun l, trnh lnh o Cc thu quyt nh 3.3.2. Phng Tuyn truyn v h tr t chc, c nhn np thu: (gi tt l phng tuyn truyn v h tr) GipCctrngCcthutuyntruyn,giodcphplutvthu,thchincc hot ng h tr cho t chc v c nhn np thu trong vic thc hin Php lut thu. Mt s nhim v c th nh sau: -Xydngkhoch,chngtrnhvcngtctuyntruyn,giodcPhplut thu, cng tc h tr t chc, c nhn np thu do Cc thu qun l; tuyn truyn, ph bin Php lut v thu cho cc tng lp nhn dn v cc ban ngnh trong x hi. - Ch tr trong vic t chc cc cuc ta m, i thoi vi cc t chc, c nhn np thu,nmbtnhngkhkhn,vngmccacctchc,cnhntrongvicthchin Lut thu. T xut, bo co Tng Cc thu sa i, b sung chnh sch thu v qun l thu thu. - Cung cp cc thng tin cnh bo, tr gip doanh nghip trnh ri ro, thit hi trong sn xut, kinh doanh v cc thng tin h tr t chc, c nhn np thu trn c s h thng thngtindongnhthuqunlnhlcchankhngcngitrsdng,ccdoanh nghip b trn, doanh nghip mt tch GVHD: Th.S Nguyn Duy NhtSVTH: Hunh H Thi Dng LUN VN TT NGHIP Trang 313.3.3. Phng Tin hc v x l d liu v thu: GipCctrngCcthungdng,qunl,phttrincngtctinhccaCc thu, x l d liu v thng k thu. Mt s nhim v c th nh sau: Nhim v v tin hc: - T chc qun l v pht trin cng tc tin hc ti Cc thu theo ch o ca Tng Cc thu. xut k hoch, nhu cu pht trin ng dng tin hc vo cng tc qun l ca Ccthuvi TngCcthu.Thammu, xut cc bin php qun l, trin khai v vn hnh h thng tin hc ca Cc thu. - Tchc trin khai h thng tin hctheo ng cc quy nh ca ngnh thu gm: lp t trang thit b tin hc, ci t phn mm h thng v cc chng trnh ng dng thng nht trong ngnh; trc tip vn hnh qun tr h thng mng, qun tr c s d liu, qun tr h thng mng truyn thng kt ni vi cc Chi cc thu trc thuc v kt ni thng tin vi Tng Cc thu, m bo an ton h thng v d liu Nhim v v x l d liu: -Tchccngtcngkthu:tipnhntkhaingkthu,kimtratkhai, nhpdliuvnhngthngtinlinquanvvicxltnhthu,cpmsthu;lp danh b t chc v c nhn np thu; theo di, nhp cc d liu v s thu np vo ti khon tm gi, ti khon np ngn sch t kt qu thanh tra, kim tra v thu. - Thc hin tnh thu, thng bo thu, thng bo pht np chm, n nh thu. - Thc hin k ton, thng k thu; in v truyn cc bo co k ton, thng k thu v Tng Cc thu. - Thc hin v hng dn Chi cc thu v vic i chiu bin lai thu, ph, l ph vi b thu. - Thc hin cc th tc hon tin thu cho i tng np thu sau khi c quyt nh honthucaCctrngCcthu;theodivktontikhontmgi,tikhonqu hon thu. 3.3.4. Phng Qun l doanh nghip: Phngqunldoanhnghipcphnrathnh2phng:phngQunldoanh nghipIqunlccdoanhnghipthuckhuvcqucdoanhvphngQunldoanh nghip II qun l cc doanh nghip thuc khu vc ngoi quc doanh. C 2 phng ny iu gip Cc trng Cc thu qun l, n c vic k khai np thu i vi cc doanh nghip thuc phn cp qun l ca Cc thu; t chc thu ph; qun l thu n ng thu; qun l thu thu thu nhp c nhn. Mt s nhim v c th nh sau: GVHD: Th.S Nguyn Duy NhtSVTH: Hunh H Thi Dng LUN VN TT NGHIP Trang 32-Tnghptnhhnhhotng,giith,phsnividoanhnghipthuc phm vi qun l. - T chc qun l thu thu i vi cc doanh nghip c phn cng: + n c vic k khai, np thu v quyt ton thu; lp bin bn cc trng hp vi phm, x l v ngh x l theo quy nh ca Php lut. + Xem xt, kim tra cc h s ngh min thu, gim thu, hon thu, h s quyt ton thu ca cc doanh nghip. +PhihpviphngThanhtratrongvicthanhtracchshonthu,quyt ton thu ti doanh nghip. +Qunltheodisthunngvlpdanhschccdoanhnghipnng thu, cc v vic cn thanh tra chuyn sang phng Thanh tra. +Tchccngtcboqun,lutrhscaccdoanhnghip,bocoti chnh, bo co quyt ton, h s hon thu, min, gim thu v cc ti liu khc c lin quan vo h s doanh nghip np thu, phc v cho vic kim tra, thanh tra thu v tra cu cc ti liu phc v cho cng tc qun l 3.3.5. Phng Thanh tra: PhngThanhtracngcphnrathnh2phng:phngThanhtraIvphng Thanh tra II. Thc hin cng tc thanh tra cc i tng tng ng vi cc i tng np thumphngQun l doanh nghip I v II qun l, mt khc phng Thanh tra II cn c thm chc nng thanh tra ni b ngnh v chng tht thu. PhngThanhtragipCc trng Ccthu thc hin, hng dn, ch o cc Chi ccthuthchincngtcthanhtracctchc,cnhnnpthuvthanhtranib ngnhtrongvicchphnhPhplutvthuvccquynhcangnh;cngtccng chvthu;giiquytkhiuni,tcovthu.Mtschcnng,nhimvcthnh sau: - Xy dng k hoch thanh tra cc t chc v c nhn np thu v thanh tra ni b ngnh thu. -TrctipthanhtraccitngnpthudoCcthuqunlvcc i tng npthuvtqukhnngvphmvithanhtracaChiccthu;theodinccc quyt nh sau thanh tra. - Thc hin cc th tc cng ch v thu theo Lut nh. - Gii quyt khiu ni, t co v thu i vi cc t chc v c nhn np thu thuc thm quyn v nhng v vic c y quyn gii quyt GVHD: Th.S Nguyn Duy NhtSVTH: Hunh H Thi Dng LUN VN TT NGHIP Trang 333.3.6. Phng T chc cn b: GipCctrngCcthuvcngtctchc,qunlcnb,oto,binch, tin lng v cng tc thi ua khen thng ca Cc thu. Mt s nhim v c th nh sau: - Sp xp b my Cc thu theo quy nh. - Thc hin quy hoch, sp xp, nh gi, b nhim, b nhim li, min nhim, iu ng, k lut cn b theo quy nh ca Nh nc. -Xydngvthchinkhochoto,bidngchocnbcngchc;thc hin tuyn dng, nng lng, nng ngch, hu tr thi vic v cc ch chnh sch i vi ngilaongtheoquynh;hngdnvthchincngtcthiuakhenthngca Cc thu. -Kimtra,xcminh,trliccnkhiuni,tcovcnbcaCcthu, xut vic x l cn b 3.3.7. Phng Hnh chnh - Qun tr - Ti v: GipCctrngCcthumbohucnchohotngcaCcthu;tchc cng tc vn th, lu tr ca Cc thu. Mt s nhim v c th nh sau: Hnh chnh c quan: + T chc thc hin cng tc vn th, lu tr, tip nhn, pht hnh kp thi, y , chnhxccngvncaCcthu(baogmctkhaivhsvthu)vinntiliu phc v cng tc ca c quan. +TnghpxydngkhochcaCcthu,theodincvicthchink hoch cng tc nhm m bo thi gian v cht lng; tng hp nh gi tnh hnh v kt qu thc hin nhim v ca vn phng Cc thu. + Qun l vic s dng con du, khc du theo quy nh ca Nh nc Qun l ti chnh: +CthhaccquynhcangnhvcngtcchitiutichnhcaCcthu; thc hin chi tr, cp pht v phn b cc khon kinh ph v chi tiu ca Cc thu theo k hoch. + Hng dn, ch o, kim tra v vic lp d ton, chp hnh d ton v quyt ton chi tiu ca cc Chi cc thu. Cng tc qun tr: + Lp k hoch v thc hin k hoch v xy dng c bn, trang thit b, cc phng tin lm vic v trang phc ca Cc thu. +Btraimvphngtincnthitphcvccbuihihp,cclptp hun, bi dng ca Cc thu; b tr, thc hin cng tc l tn c quan. GVHD: Th.S Nguyn Duy NhtSVTH: Hunh H Thi Dng LUN VN TT NGHIP Trang 34+ T chc cng tc bo v c s vt cht; thc hin ni quy phng chy, cha chy; duy tr trt t, v sinh ca Cc thu *ngthiccphngbanthchinthmccnhimvkhcdoCctrngCc thu giao v h tr cc Chi cc thu theo chc nng ca mnh. 4. Tnh hnh v kt qu thu thu GTGT trong vi nm gn y: - Khi bt u p dng lut thu GTGT thay cho Lut thu doanh thu, trong nm u tin tng s thu GTGT thu c thp hn tng s thu doanh thu thu nm trc . C th,trongnm1998tngsthudoanhthuthucl140.996triung,sangnm 1999khipdnglutthuGTGTthtngsthuGTGTl92.796triungchbng 65,82% so vi nm 1998, gim 48.200 triu, tng ng 34,18%. Nguyn nhn gim l do thay i c ch chnh sch, thay i phng php k khai, qun l thu lm cho c s chnh lch, lng tng trong k khai (phn ln i vi cc CSKD nh), mt vi vn c th nh sau: + i vi s thu t cc doanh nghip Nh Nc Trung ng: Thu GTGT gim trn 10tngsovi dton u nm, trong: thu t in lc gim gm 8 t ngdo vic phn b thu u vo t tng cng ty kh cao, chnh lch s thu phi thu khng ng k; thu t ngnh bu in gim trn 2 t ng Bn cnh , tnh hnh kinh doanh ca cng ty lng thc trong nm khng hiu qu, tnh hnh ti chnh doanh nghip mt cn i nghim trng (-160 t ng), s d ton thu trn 6 t ng khng m bo np NSNN. + Tnh hnh snxutcacc n v u t nc ngoi gp nhiu kh khn dn n khng m bo s thu theo d ton. + i vi cc h kinh doanh thuc khu vc ngoi quc doanh, nht l i vi cc h thchinkkhaithu,dobcuthchinkkhaithunncnlngtng,kkhai khng ng thi gian quy nh, cha ng vi kt qu kinh doanh Li dng quy trnh t tnh thu, t k khai thu cn mi, trong giai on u cha c bin php qun l cht ch, c mt s doanh nghip c du hiu vi phm trong k khai nhm mc ch trn thu. SaumtthigianccCSKDthchnghivicchmi,ahotngsn xut, kinh doanh ca mnh t c nhng kt qu kh quan. Nhiu CSKD m rng hot ng sn xut, kinh doanh, u t trang thit b mi, nng cp trang thit b c. ng thi khuyn khch nhiu i tng tham gia kinh doanh, thnh lp cc CSKD mi. Bn cnh , trnh qun l ca cc cn b thu ngy cng tt hn, c nhiu kinh nghim trong cng tc hn.TlmtngngunthuthuGTGTchoNSNN,ngthithchincngtc chng tht thu ngy mt hiu qu hn. GVHD: Th.S Nguyn Duy NhtSVTH: Hunh H Thi Dng LUN VN TT NGHIP Trang 35S i tng np thu v kt qu ng gp ca thu GTGT trong NSNN c th qua 3 nm 2001, 2002, 2003 nh sau: BNG TNG KT S I TNG NP THU QUA 3 NM 2001, 2002, 2003 VT: i tng (T) S i tng np thu trong nm200120022003 2002 so vi 2001 (s T)2003 so vi 2002 (s T) Tc tng 2002 so vi 2001 (%) Tc tng 2003 so vi 2002 (%) Khu vc QD------- Khu vc NQD25.12525.412 25.256 287 -1561,14-0,61Theo PPnp thu: + Khu tr1.4241.514 1.712 90 1986,3213,08 Phng NQD ql265216 325 -49 109-18,4950,46 Cc Chi cc ql1.1591.298 1.387 139 89126,86+ Trc tip23.70123.898 23.544 197 -3540,83-1,48Trn GTGT383477 248 94 -22924,54-48Trn doanh thu2.6863.039 4.393 353 135413,1444,55Thu khon20.63820.382 18.903 -256 -1.479-1,24-7,26 (Ngun bo tng kt thu thu ca Cc thu tnh An Giang nm 2001, 2002, 2003) Qua tng kt v s lng i tng np thu, khu vc quc doanh s lng doanh nghipkhngthayinhiuvkhuvcCTN-NQDslngcngkhngcbinng ln, ch dao ng nh trong khon 0,61% n 1,14% trong 3 nm 2001 n 2003. iu ng quan tm y l mi nm s n v np thu theo phng php khu tr dn dn tng ln, ng thi trong s i tng np thu theo phng php trc tip, s n vkkhaithungycngtng,nhtlsnvnpthutheodoanhthunm2002tng 13,14% so vi nm 2001 v trong nm 2003 tng ln n 44,55% so vi nm 2002. V s i tng np theo phng thc khon thu ngy cng gim dn, iu ny ph hp vi xu hngchung,nhngsitngnyvncnchimttrngrtcaotrongtngsi tng np thu hin nay, c th l chim khon 74,85% trong khu vc NQD nm 2003. V vy cn phi khuyn khch, hng dn cc n v ny thc hin ch ghi chp s sch k ton, s dng ha n, chng t cc i tng ny chuyn sang k khai thu v dn dn s chuyn sang np thu GTGT theo phng php khu tr. To iu kin trong tng lai s p dng phng php tnh thu GTGT thng nht l i tng np thu t k khai, t tnh thu v t np thu vo NSNN theo phng php khu tr. GVHD: Th.S Nguyn Duy NhtSVTH: Hunh H Thi Dng LUN VN TT NGHIP Trang 36BNG TNG KT THU GTGT QUA 3 NM 2001, 2002, 2003 VT: triu ng NmT trng (%) trong Khu vcTng s Cc khon mc 200120022003 2001 2002 2003 2001 20022003 Tc tng2002 so 2001 (%) Tc tng 2003 so 2002 (%)S thu GTGT phi thu 142.239,6 187.795,2 233.494 10010010032,03 24,33+ Khu vc QD63.311,0 90.792,2 106.783 100 100 100 44,51 48,35 45,7343,41 17,61+ Khu vc NQD78.928,6 97.003,0 126.711 100 100 100 55,49 51,65 54,2722,9 30,63Theo PP np thu: Khu tr28.414,3 38.801,2 51.584 36,00 40,0040,71 19,98 20,66 22,0936,56 32,94Trc tip:50.514,3 58.201,8 75.127 64,00 60,0059,29 35,51 30,99 32,1815,22 29,08 Trn GTGT3.543,9 8.335,0 9.732 4,49 8,59 7,68 2,494,444,1735,19 16,76 Trn doanh thu18.232,5 18.430,6 30.221 23,10 19,0023,85 12,829,81 12,941,1 63,97 Thu khon28.737,9 31.436,2 35.174 36,41 32,4127,76 20,2 16,74 15,079,39 11,89Tng s thu: NSNN trn a bn(1)787.175 882.055 1.050.000 12,05 19,04Thu GTGT (2)128.724 167.515 214.676 10010010030,14 28,15+ Khu vc QD56.899 77.700 98.676 100 100 100 44,20 46,38 45,9736,56 27DNNN TW22.258 32.573 40.720 39,12 41,9241,27 17,29 19,44 18,9746,34 25DNNN P25.530 31.324 46.680 44,87 40,3147,30 19,83 18,70 21,7522,7 49C vn TNN9.111 13.803 11.276 16,01 17,7711,43 7,088,245,2551,5 -18,31+ Khu vc NQD71.825 89.815 116.000 100 100 100 55,80 53,62 54,0325,05 29,15 (2) so vi (1)(%)16,35 19,00 20,45 2,65 1,45Tin thu tn ng:13.515,6 20.280,2 18.818 50,05 -7,21+ Khu vc QD6.421,0 7.188,0 8.107 11,95 12,79+ Khu vc NQD7.103,6 13.092,2 10.711 84,30 -18,19(Ngun: Bo co tng kt ca Cc thu tnh An Giang nm 2001, 2002, 2003) S thu thu GTGT tng ln lin tc qua 3 nm v tng rt nhanh, nhanh hn nhiu so vitctngcatngthungnschtnhhngnm,chimmtttrngtngiln trongtngsthungnsch,ngthittrngnytnglnhngnm,cthnm2001 chim 16,35%, nm 2002 chim 19%, nm 2003 chim 20,45%. Nm2001sthuGTGTphithul142.239,6triung,nm2002tngln 32,03% so vi nm 2001 v nm 2003 tng 24,33% so vi nm 2002. Trong t trng s thu GTGT phi thu khu vc QD trong 3 nm dao ng trong khon 44% - 48%, t trng khuvcNQDdaongtrongkhon51%-56%,nhngquasliuca3nmtanhn thy s phi thu trong khu vc NQD ngy cng nhanh, iu ny chng t khu vc kinh t t nhn hot ng ngy mt hiu qu hn. Trong khu vc NQD chia ra qun l theo phng thc np thu gm i tng np thu theo phng php khu tr v i tng np thu theo phng php trc tip. T trng s thu phi thu ca i tng np thu theo phng php khu tr, phng thc trc tip trnGTGTngycngtngln,trongkhittrngphithutccitngnpthu khongimxung.iunyphhpvixuthphttrin,vikhuynhhngkhuyn GVHD: Th.S Nguyn Duy NhtSVTH: Hunh H Thi Dng LUN VN TT NGHIP Trang 37khchccCSKDsdnghanchngt,ghichpsschktonnpthutheo phng php khu tr nhm pht huy c u im ca thu GTGT. Tnh hnh thu thu GTGT cn tnh trng n ng tin thu kh nhiu, trong nm 2001 l 13.515,6 triu ng chim 9,5% trong tng s thu GTGT phi thu trong nm; trong nm2002l20.280,2triungchim10,8%,sthutnngtngln6.764,6triu ng; nm 2003 tnh hnh qun l thu thu c chuyn bin tt hn so vi trc , s thu tnngtrongnml18.818triungchim8,06%, gim 7,21% so vi nm2002. Tuynhinsnngvncnqunhiu,cnphicbinphptruythu,trnhthtthu nhm m bo ngun thu cho NSNN. t c nhng kt qu trn l do a cc Lut thu mi vo p dng, c th l do Lut thu thu nhp doanh nghip v Lut thu GTGT h tr ln nhau, ng thi cng vi c ch thng thong ca Lut doanh nghip, gp phn rt tch cc trong vic khuyn khch nhndnmnhdnbvnrautvthnhlpccCSKDmi,ccchdoanhnghip cngctoiukinthunlihntrongvicmrngcngvicsnxutkinhdoanh ca mnh. Cc CSKD hot ng thun li s thu c nhiu li nhun, sc mua ca ngi dnstngln.TsthuthuGTGTcngtngtheo,dobnchtcathuGTGTl thu nh vo hnh vi tiu dng ca ngi dn. GVHD: Th.S Nguyn Duy NhtSVTH: Hunh H Thi Dng LUN VN TT NGHIP Trang 38CHNG III:CNG TC QUN L QUY TRNH HON THU GTGT TI CC THU TNH AN GIANG Hon thu l mt trong nhng u im ca Lut thu GTGT c p dng thay cho Lutthudoanhthutrc.Honthucxemlmtthuctnhuvitcathu GTGT, vi c ch hon thu pht huy tc dng khuyn khch sn xut pht trin v y mnh xut khu, do n gip cc CSKD thu hi vn mt cch nhanh chng, p ng kp thi c mt phn nhu cu vn cho cc CSKD. Ring i vi cc doanh nghip xut khu, vic hon thu kp thi v ng quy nh s gip cc doanh nghip gim bt kh khn trong nhu cu vn lu ng, gim c chi ph li vay ngn hng, gp phn trong vic lm gim gi thnh sn phm. TuynhintkhipdnglutthuGTGT,cnhiuitnglidngvicc khu tr thu c nhiu hnh vi gian ln trong k khai thu GTGT u vo, k khai khng ngvithctphtsinhmcchlmgimsthuphinp,nghimtrnghnlc nhng i tng tm mi cch gian ln trong k khai c hon thu GTGT nhm chim ot tin ca NSNN. Bn cnh nhiu mt tch cc do c ch hon thu GTGT mang li, ng thi cn tn ti nhng vn tiu cc, lm gim ngun thu v tht thot tin ca ngn sch gy tn tht cho x hi, khng m bo c tnh cng bng gia cc CSKD. V vy cn phi hon thin cng tc qun l hon thu nhm ngn chn, pht hin, x l kp thi cc i tng vi phm, trnh tht thot tin ca ngn sch v m bo c tnh cng bng. 1. iu kin i tng np thu c hon thu GTGT: Khng phi bt c i tng np thu GTGT no cng c hon thu GTGT, ch c mt s i tng c hon thu GTGT theo nhng trng hp c quy nh nh sau: 1.1. Nhng trng hp thng thng: - i vi nhng CSKD thuc i tng np thu theo phng php khu tr thu: + CSKD trong 3 thng lin tc tr ln c s thu u vo cha c khu tr ht do: mua sm ti sn c nh c s thu GTGT u vo ln khng th khu tr ht trong mt thi gian ngn; trong kho cn nhiu hng ha cha bn ht; c s c kinh doanh hng ha, dch v xut khu GVHD: Th.S Nguyn Duy NhtSVTH: Hunh H Thi Dng LUN VN TT NGHIP Trang 39+ CSKD quyt ton thu khi sp nhp, hp nht, chia, tch, gii th, ph sn, chuyn i s hu; giao, bn, khon, cho thu doanh nghip Nh nc c thu GTGT np tha, s thu GTGT u vo cha c khu tr ht. - Hon thu GTGT i vi cc d n s dng vn ODA. - Hon thu GTGT i vi cc t chc Vit Nam s dng tin vin tr nhn o, vin tr khng hon li ca t chc, c nhn nc ngoi mua hng ha ti Vit Nam vin tr nhn o. -HonthuGTGTiviccitngcmintrngoigiaotheoquynh ca Php lnh v u i min tr ngoi giao mua hng ha, dch v ti Vit Nam theo gi c thu GTGT s dng. 1.2. Trng hp c bit: Hon thu GTGT i vi cc trng hp khc theo quyt nh ca c quan c thm quyn theo quy nh ca Php lut.2. Trch nhim ca i tng c hon thu GTGT: L nhng cng vic i tng c hon thu GTGT phi thc hin ng v y theo quy nh th c quan Thu mi gii quyt hon thu. Trch nhim ca i tng c hon thu c quy nh c th nh sau: - Phi lp h s ngh hon thu theo quy nh, k khai ng, trung thc v chu trch nhim trc Php lut v s liu k khai. - Phi b sung hoc gii trnh theo yu cu ca c quan Thu trong trng hp h s khng r rng, khng y . - Gi h s hon thu theo quy nh n b phn Hnh chnh ca c quan Thu trc tip qun l; lu gi y ti c s cc h s khc lin quan n hon thu, khu tr thu; cung cp y ha n, chng t v h s c lin quan lm c s xc nh s thu GTGT c hon khi c quan Thu yu cu kim tra, thanh tra ti c s. ng thi i tng hon thu phi m ti khon ti Ngn hng, bi v Kho bc Nh nc chi hon thu GTGT cho cc i tng c hon thu thng qua h thng ngn hng, Kho bc s chuyn tin thu c hon vo ti khon cho cc i tng . 3. Cng tc qun l hon thu GTGT ti Cc thu tnh An Giang: Trch nhim ca Cc thu: - Tip nhn, kim tra h s hon thu. - Phn loi i tng hon thu. - Xc nh s thu c hon v ra quyt nh hon thu cho i tng c hon thu theo quy nh. GVHD: Th.S Nguyn Duy NhtSVTH: Hunh H Thi Dng LUN VN TT NGHIP Trang 40-Lpchngtynhimchihonthu,ngthiphixlhschon thu. - Kim tra, thanh tra trc v sau hon thu. Cc phng chc nng c trch nhim chnh trong vic x l hon thu gm: - Lnh o Cc thu: Thm quyn quyt nh hon thu l Cc trng Cc thu. - Phng Hnh chnh: tip nhn, lu hnh, lu tr h s hon thu. - Phng Qun l doanh nghip I v II: kim tra, lu tr h s hon thu. - Phng Tng hp v d ton: kim tra, lu tr h s hon thu cc i tng do Chi cc thu qun l. -PhngThanhtraIvII:ctrchnhimcngviphngQunldoanhnghip kim tra, thanh tra trc v sau hon thu. 3.1. Trch nhim ca Cc thu v gii quyt hon thu: 3.1.1. Thm quyn gii quyt hon thu: -ivicctrnghpthngthngnutrn,thmquyngiiquythonthu GTGT l Cc trng Cc thu. -iviccitngvtrnghpcbitkhc,thmquyngiiquython thu GTGT l B trng B ti chnh hoc Tng Cc trng Tng Cc thu theo y quyn ca B ti chnh. 3.1.2. Thi gian x l hon thu:-iviccCSKD,cquanThuphnthnh2loiitngqunlhon thu: i tng p dng kim tra, thanh tra trc khi hon thu v i tng c hon thu trc, kim tra sau. + i tng p dng kim tra, thanh tra trc khi hon thu, gm: CSKD mi thnh lp c thi gian kinh doanh di 1 nm, ngh hon thu ln u. C s sn xut, kinh doanh c cc hnh vi vi phm gian ln v thu GTGT. CSKD xut khu hng ha l hng nng, lm, thy sn theo ng bin gii t lin. CSKD chia tch, gii th, ph sn.ivitrnghpny, thi gian x l hon thu l: 60 ngy lm vic k t ngy nhn h s y , ng quy nh n khi ra quyt nh hon thu. Trng hp CSKD c hnh vi vi phm, gian ln v thu GTGT nu trn, nu sau 12 thng k t khi pht hin cc i tng chp hnh tt cc quy nh ca lut thu, ch s dng, qun l ha n, chng t s c p dng hon thu trc, kim tra sau. C quan Thu xem xt c th tng trng hp ny. GVHD: Th.S Nguyn Duy NhtSVTH: Hunh H Thi Dng LUN VN TT NGHIP Trang 41+ i tng p dng hon thu trc, kim tra sau: l cc i tng khng c hnh vi gian ln, vi phm v thu GTGT, khng thuc cc i tng kim tra, thanh tra trc khi hon thu. i vi trng hp ny, thi gian hon thu l: 15 ngy lm vic k t ngy nhn h s y , ng quy nh n khi ra quyt nh hon thu. - Ring i tng s dng vn ODA; t chc, c nhn Vit Nam s dng tin vin tr nhn o, vin tr khng hon li ca t chc, c nhn nc ngoi mua hng ha ti Vit Nam thuc i tng c hon thu, thi gian hon thu l 3 ngy. 3.1.3. Quy trnh qun l hon thu ti Cc thu tnh An Giang: Quy trnh gii quyt hon thu l trnh t cc cng vic m c quan Thu phi x l ra quyt nh hon thu cho i tng c hon thu. Do thm quyn ra quyt nh hon thu trong tnh l Cc trng Cc thu. V vy phn ra thnh 2 trng hp cng vic x l h s hon thu c nhanh chng v thun tin hn: + Trng hp x l h s hon thu ca i tng do Chi cc thu trc tip qun l + Trng hp x l h s hon thu ca i tng do Cc thu tnh trc tip qun l EQuytrnhqunlhshonthucaitngchonthudoCcthutnh trc tip qun l: - Phng Hnh chnh tip nhn h s hon thu t i tng ngh hon thu. Khi tip nhn h s phng Hnh chnh ghi r ngy nhn h s, vo s cng vn n, ng du cng vn n vo h s hon thu, chuyn h s sang phng Qun l doanh nghip (I) hoc (II)tutheoitngthuckhuvcquc doanh hay ngoi quc doanh ngay trongngy, hoc chm nht l ngy lm vic tip theo. - Khi nhn c h s, phng Qun l doanh nghip c trch nhim thc hin kim tra th tc, h s ngh hon thu theo cc ni dung sau: + Kim tra th tc h s hon thu theo vn bn php lut v thu GTGT. + Kim tra v i tng v trng hp ngh hon thu. + Kim tra cc ch tiu, s liu tng hp v chi tit lin quan n thu GTGT ngh hon trn h s ca i tng. Trnghpkimtrahshonthuthychalpy,ngquynh,trong thihn7ngy(tnhtheongylmvicktngynhn h s) Ccthu phi thngbo bng vn bn yu cu i tng hon thu b sung thm cc h s cn thiu hoc lp li h s theo ng quy nh. GVHD: Th.S Nguyn Duy NhtSVTH: Hunh H Thi Dng LUN VN TT NGHIP Trang 42Trnghpkhngthucitng c hon thu, Ccthu phi thngbobng vn bn cho i tng ngh hon. Thng bo nu r l do khng c hon. -ivicchshonthulpyvngquynh,phngQunldoanh nghip s phn loi i tng c hon thu x l. - Sau phng Qun l doanh nghip s kim tra xc nh s thu c hon: + i vi i tng p dng hon thu trc, kim tra sau th phng Qun l doanh nghip xc nh s thu c hon da vo cc cn c sau: Kim tra i chiu s liu ngh hon thu vi cc cn c, h s gi kmtheo. i chiu cc s liu gia cc biu trong h s hon thu vi nhau v i chiu vi tkhainpthuGTGThngthng,quyttonthucanmclinquan,tnhhnhnp thu, hon thu cc thng trc; tnh hnh s dng ha n, chng t. Kim tra, tnh ton c th s thu GTGT u vo c khu tr, phn tch mi quan hdoanhthucahngxutkhuvihngtiuth trong nc;phntchtrnghpkinh doanh hng ha, dch v va chu thu GTGT va khng chu thu GTGT; thu GTGT thc t np khi nhp khu vt t hng ha; thu GTGT np ca ti sn u t. Nu kim tra h s pht hin s liu c sai lch, phng Qun l doanh nghip trnh CctrngCcthurathngbobngvnbnchoitngbitgiitrnhbsung. Trng hp tht cn thit phi xung c s xc minh thm cc cn c tnh s thu c hon. Saukhikimtraichiusliutrnhsvsliulinquannhshon thu, b phn kim tra xc nh s thu GTGT c hon trnh Cc trng ra quyt nh hon thu. + i vi i tng p dng kim tra, thanh tra trc khi hon thu: Cncvoktqukimtra,thanhtra,quytnhxlviphm(nuc),phng Qun l doanh nghip trnh Cc trng ra quyt nh hon thu theo kt qu xc nh li qua qu trnh kim tra, thanh tra. EQuytrnhqunlhshonthucaitngchonthudoChiccthu trc tip qun l: Ti Chi cc thu: THnhchnhtipnhnhshonthuvthchincccngvicnhphng Hnh chnhcaCcthu,sau chuyn h s hon thu sang cho i khu tr thc hin cng vic kim tra, xc nh s thu c hon. Sau khi i khu tr xem xong, chuyn h s hon thu sang cho T nghip v thm nh li. GVHD: Th.S Nguyn Duy NhtSVTH: Hunh H Thi Dng LUN VN TT NGHIP Trang 43T nghip v c trch nhim gim st h s hon thu, kim tra li mt ln na, sau trnh Chi Cc trng Chi cc thu. Chi Cc trng c cng vn gi Cc thu km theo h s hon thu ca i tng xin hon thu. Cng vn nu r: kt qu kim tra h s, phn loi i tng hon thu, s tinchonvhskimtra,thanhtracaChiccthu(nulitngkimtra trc, hon thu sau). Ti Cc thu: KhiphngHnhchnhnhnchshonthudoChiccthugiln,ghir ngynhnhs,voscngvnn,ngducngvnnvohshonthuv chuyn ln phng Tng hp v d ton. Phng Tng hp v d ton thc hin thm nh h s hon thu v trnh Cc trng ra quyt nh hon thu. ivinhngtrnghpthucitngpdnghonthutrc,kimtrasau: khikimtrahsphthincsaiphmtrongkkhaihonthu,hoccduhiubt thng, phng Tng hp v d ton bo co Cc trng ra quyt nh kim tra hoc thanh tra ti c s, gi xung Chi cc thu kim tra, thanh tra trc khi hon thu. -CctrngcncvohshonthucaphngQunldoanhnghiphoc phngTnghpvd ton, ra quyt nh hon thu v chuyn qua phng Hnh chnh lu hnh. - Quyt nh hon thu c gi cho cc i tng sau: + 1 bn cho i tng c hon thu. + 1 bn cho phng Tng hp v d ton. + 1 bn cho phng Qun l doanh nghip (I) hoc (II) hoc phng Tng hp v d ton i vi trng hp hon thu cho i tng do Chi cc thu qun l lu h s hon thu. + 1 bn gi cho Kho bc Nh nc tnh lm th tc hon thu cho i tng. + 1 bn cho Chi cc thu (i vi trng hp hon thu cho i tng hon thu do Chi cc thu qun l). + 1 bn gi cho c quan Ti chnh qun l vn u t i vi trng hp c hon thu phi ghi tng vn u t NSNN cp theo di qun l vn u t. + 1 bn lu ti phng Hnh chnh. -Lpchngtynhimchihonthu:cncvoquytnhhonthuphng Tng hp v d ton lp y nhim chi hon thu gi Kho bc Nh nc tnh thc hin chi hon thu cho i tng c hon thu. GVHD: Th.S Nguyn Duy NhtSVTH: Hunh H Thi Dng LUN VN TT NGHIP Trang 443.1.4. Trch nhim ca Cc thu sau khi hon thu v cng vic kim tra, thanh tra: Nhmphcvchoviclutrhscaccitngchonthuviu chnh s thu m cc i tng ny phi np k tip theo, sau khi c hon thu, hch ton, tng hp s thu hon Lp danh sch i tng c hon thu, iu chnh s thu GTGT phi np ca i tng c hon thu: -Chmnhtl1ngysaukhicquytnhhonthu,phngQunldoanh nghip, phng Tng hp v d ton phi lp danh sch kt qu hon thu theo mu quy nh chuynchophngTinhcvx l d liu v thu, chuyn cho Chi cc thu (i vi i tng hon thu do Chi cc thu qun l). - T kt qu , phng Tin hc v x l d liu v thu iu chnh s thu phi np cho k tnh thu sau. Hch ton, tng hp bo co s thu hon: PhngTinhcvxldliunhn,nhpchngthonthutKhobcNh nc, lu chng t ti phng, lp bo co k ton hon thu theo ch hin hnh. Lu h s hon thu k c bin bn kim tra, thanh tra hon thu v quyt nh x l (nu c) ti phng Qun l doanh nghip, t Qun l thu ti Chi cc thu, phng Tng hp v d ton. Kim tra, thanh tra hon thu ti c s: - i tng kim tra, thanh tra gm c: + i tng kim tra, thanh tra ti c s trc khi hon thu + i tng kim tra, thanh tra ti c s sau khi hon thu theo k hoch kim tra, thanh tra hng nm ca Cc thu. - Ra quyt nh kim tra, thanh tra: + Phng Qun l doanh nghip cn c vo h s cc i tng phi kim tra, thanh tralpttrnhkimtra,thanhtrahonthuticstrongnurnidungkimtra, thanhtrakmtheodthoquytnhkimtra,thanhtra(theomuquynh)trnhCc trng Ccthu ra quyt nh. Trng hp c vi phm hoc c du hiu nghi ng, tnh cht phc tp, nghim trng, thi gian kim tra di th thc hin di hnh thc thanh tra + Quyt nh kim tra, thanh tra hon thu ti c s phi c thng bo cho c s t nht l 3 ngy i vi quyt nh kim tra v t nht l 7 ngy i vi quyt nh thanh tra trc khi tin hnh kim tra, thanh tra tr trng hp kim tra, thanh tra bt thng khi pht hin c s c vi phm php lut. GVHD: Th.S Nguyn Duy NhtSVTH: Hunh H Thi Dng LUN VN TT NGHIP Trang 45- Ni dung kim tra, thanh tra:+ Yu cu c s c kim tra, thanh tra cung cp ti liu lin quan n hon thu: T khai thu GTGT thng, quyt ton thu GTGT nm lin quan. Hp ng kinh t lin quan n hon thu Tkhaihnghaxutkhucxcnhntheocquanhiquanvhnghaxut khu. Ha n, chng t lin quan n hng ha, dch v mua vo, bn ra. Chng t thanh ton ca hng ha, dch v mua bn kin quan n hon thu. Chng t np thu GTGT, hon thu GTGT. Tnh hnh np, hon thu GTGT. Bocokton,bocoxut,nhp,tnkhohngha;bocotiuthvccs sch k ton, chng t v h s ti liu c lin quan n vic xc nh s thu GTGT c hon. - Khi kim tra, cc cn b chn la nhng trng tm, trng im, tp trung kim tra nhng du hiu c nghi ng nhm t hiu qu v rt ngn thi gian: + Kim tra i chiu s liu lin quan n cc vn c nghi vn cn kim tra nh: Chng t lin quan n tnh hnh np thu, hon thu ca c s, chng t thanh ton v cc ti liu c lin quan khc. S liu trn h s hon thu vi s liu bo co tng hp v chi tit doanh s mua, doanh s bn, tn kho hng ha, cc ha n, chng t lin quan n s thu GTGT u vo c khu tr, thu GTGT u ra. nh mc s dng vt t hng ha, cn c phn b thu GTGT u vo. + i tng hon thu. + i chiu xc minh cc ha n c nghi vn. Lp phiu xc minh ha n u vo gi cc c quan Thu c lin quan. - Lpbinbn xc nhn s liu vi k ton trng ca c s c kim tra v ni dung. -Lpbinbnkimtra,thanhtra.TrnghpCSKDchnhviviphm th phi ghi r ni dung v mc ca tng hnh vi, cn c php l kt lun mc vi phm . 3.2. Trch nhim ca Kho bc Nh nc: Kho bc Nh nc tnh c trch nhim thc hin vic chi hon thu GTGT cho cc i tng trong thi gian ti a l 3 ngy k t ngy nhn c quyt nh hon thu ca c quan Thu. GVHD: Th.S Nguyn Duy NhtSVTH: Hunh H Thi Dng LUN VN TT NGHIP Trang 464. Vn qun l ha n ca c quan Thu: thchinLutthuGTGTvLutthuThunhpdoanhnghipBtrngB Ti chnh quy nh 2 h thng ha n: + H thng ha n do B Ti chnh in n, pht hnh + H thng ha n t in ca cc t chc, c nhn C s quan trng gii quyt h s xin hon thu GTGT l ha n GTGT. V vy, cng tc qun l ha n ca c quan Thu cn cht ch, khoa hc v x l nghim cc hnh vi vi phm ch s dng ha n. 4.1. Cng tc qun l ha n ca phng qun l n ch: 4.1.1. Cng tc bn ha n cho cc CSKD: - i vi cc t chc, c nhn mua ha n ln u: phi lm n xin mua ha n km theo cc giy t cn thit theo quy nh. Phng Qun l n ch tip nhn h s xin mua ha n, sau khi kim tra th tc y , ng th vit giy hn cho t chc, c nhn. Thi gian hn khng qu 5 ngy k t ngy nhn h s. Trongthigianhn,cnbphngQunlnchkimtrathctaimkinh doanh, nhm xc nh chnh xc l a im kinh doanh c tht hay khng. Saukhikimtrathyiukinphngnchtinhnhcpstheodichot chc, c nhn xin mua ha n v bn ha n theo ng hn, s lng bn ha n ln u khng qu 2 quyn. - Cc ln mua ha n tip sau cng phi c y giy t theo quy nh. 4.1.2. Cng tc qun l ha n: -Hngthng,hngquccCSKDphibocotnhhnhsdnghancho phng Qun l n ch: Bo co s lng ha n s dng trong thng; s ha n lm h hng, mt mt. Trn c s s lng ha n s dng l cn c c quan Thu bn ha n cho CSKD ln tip theo. - Cui nm,