B GIO DC V O TO TRNG I HC CễNG NGH TP HCM - HUNH VIT TIN B CC YU T NH HNG N CHI PH I VI HNH VI TUN TH THU CA CC DOANH NGHIP TI THNH PH H CH MINH LUN VN THC S Chuyờn ngnh: K toỏn Mó ngnh: 60 34 03 01 TP H CH MINH, thỏng 03 nm 2015 B GIO DC V O TO TRNG I HC CễNG NGH TP HCM - HUNH VIT TIN B CC YU T NH HNG N CHI PH I VI HNH VI TUN TH THU CA CC DOANH NGHIP TI THNH PH H CH MINH LUN VN THC S Chuyờn ngnh: K toỏn Mó ngnh: 60 34 03 01 CN B HNG DN KHOA HC: PGS TS VNG C HONG QUN TP H CH MINH, thỏng 03 nm 2016 CễNG TRèNH C HON THNH TI TRNG I HC CễNG NGH TP HCM Cỏn b hng dn khoa hc: PGS TS Vng c Hong Quõn (Ghi rừ h, tờn, hc hm, hc v v ch ký) Lun Thc s c bo v ti Trng i hc Cụng ngh TP.HCM ngy 27 thỏng nm 2016 Thnh phn Hi ng ỏnh giỏ Lun Thc s gm: TT H v tờn PGS.TS Phan ỡnh Nguyờn TS Nguyn Quyt Thng TS Nguyn Th M Linh PGS.TS Lờ Quc Hi TS H Vn Dng Chc danh Hi ng Ch tch Phn bin Phn bin y viờn y viờn, Th ký Xỏc nhn ca Ch tch Hi ng ỏnh giỏ Lun sau Lun ó c sa cha Ch tch Hi ng ỏnh giỏ lun PGS.TS Phan ỡnh Nguyờn TRNG H CễNG NGH TP.HCM CNG HềA X HI CH NGHA VIT NAM PHềNG QLKH TSH c lp T Hnh phỳc TP.HCM, ngy 20 thỏng nm 2015 NHIM V LUN VN THC S H tờn hc viờn : HUNH VIT TIN B Gii tớnh: Nam Ngy, thỏng, nm sinh : 29/5/1978 Ni sinh: TP.HCM Chuyờn ngnh : K toỏn MSHV: 1441850056 I-Tờn ti: CC YU T NH HNG N CHI PH I VI HNH VI TUN TH THU CA CC DOANH NGHIP TI THNH PH H CH MINH II-Nhim v v ni dung: Thc hin nghiờn cu v cỏc yu t nh hng n chi phớ i vi hnh vi tuõn th thu ca cỏc doanh nghip ti TP.HCM Nghiờn cu lý lun, o lng, a gi thuyt v xõy dng mụ hỡnh cỏc yu t nh hng n chi phớ i vi hnh vi tuõn th thu ca cỏc doanh nghip ti TP.HCM Thu thp v x lý s liu ca cỏc yu t nm ti chớnh 2014 T ú rỳt c kt qu nhng yu t nh hng n chi phớ i vi hnh vi tuõn th thu ca cỏc doanh nghip ti TP.HCM xut mt s kin ngh nhm nõng cao mc hi lũng i vi c quan thu v gim chi phớ i vi hnh vi tuõn th thu ca doanh nghip III-Ngy giao nhim v : Ngy 03 / 08 / 2014 IV-Ngy hon thnh nhim v : Ngy 15 / 01 / 2016 V-Cỏn b hng dn khoa hc : PGS.TS Vng c Hong Quõn CN B HNG DN (H tờn v ch ký) Vng c Hong Quõn KHOA QUN Lí CHUYấN NGNH (H tờn v ch ký) i LI CAM OAN Tụi xin cam oan õy l cụng trỡnh nghiờn cu ca riờng tụi Cỏc s liu, kt qu nờu Lun l trung thc v cha tng c cụng b bt k cụng trỡnh no Tụi xin cam oan rng mi s giỳp cho vic thc hin Lun ny ó c cm n v cỏc thụng tin trớch dn Lun ó c ghi rừ ngun gc TP H Chớ Minh, ngy 15 thỏng 01 nm 2016 Hc viờn thc hin Hunh Vit Tin B ii LI CM N Li u tiờn tụi xin trõn trng cm n Ban Giỏm Hiu Trng i hc Cụng ngh TP.H Chớ Minh ó t chc v to iu kin thun li cho tụi cú c hi c hc lp Cao hc k toỏn niờn khoỏ 2014 2015 ti trng Tụi xin chõn thnh cm n Thy PGS.TS Vng c Hong Quõn, ngi ó tn tỡnh hng dn, giỳp tụi sut quỏ trỡnh lm Lun ny ng thi tụi cng xin chõn thnh cm n ton th Quý Thy Cụ, nhng ngi ó truyn t kin thc cho tụi sut thi gian theo hc cao hc ti trng i hc Cụng ngh TP.H Chớ Minh Tụi xin cỏm n cỏc doanh nghip trờn a bn TP.H Chớ Minh ó to iu kin thun li v h tr vic cung cp cỏc thụng tin quý bỏu tụi hon thnh lun ny Tụi xin cm n tt c cỏc bn ng nghip, ng mụn lp hc ó cựng hc tp, cựng chia s kinh nghim cụng vic Sau cựng, tụi xin gi li cm n n gia ỡnh tụi, nhng ngi thõn luụn bờn cnh ng viờn, h tr tụi, luụn cho tụi tinh thn lm vic v hc sut quỏ trỡnh hc v hon thnh nghiờn cu ny TP H Chớ Minh, ngy 15 thỏng 01 nm 2016 Hc viờn thc hin Hunh Vit Tin B iii TểM TT Tuõn th thu l mt ti phc v cú liờn quan n nhiu lnh vc khỏc Tuõn th thu ngy cng tr thnh b phn quan trng hn chớnh sỏch thu Chớnh vỡ vy, ti ó hng n mc tiờu phõn tớch v nh lng mc tỏc ng ca tng yu t n chi phớ i vi hnh vi tuõn th thu ca doanh nghip giai on hin ti TP.H Chớ Minh Bit c cỏc yu t nh hng v tỏc ng n chi phớ i vi hnh vi tuõn th thu ca ngi np thu l rt cn thit c quan thu la chn v nhng chin lc qun lý thu thu phự hp, hiu qu v y nht Trờn c s lý thuyt c tỡm hiu t cỏc nghiờn cu trc v thc tin c kho sỏt thụng qua phiu kho sỏt ly ý kin ca ngi np thu ti TP.H Chớ Minh v chi phớ i vi hnh vi tuõn th thu ca ngi np thu phõn tớch v a nhn nh mt cỏch khỏch quan v trung thc nht D liu c x lý bng cỏc phng phỏp thng kờ nh phõn tớch tin cy thang o, phõn tớch nhõn t khỏm phỏ, phõn tớch tng quan hi quy tuyn tớnh v kim nh mụ hỡnh Kt qu phõn tớch, ti ó nh danh v nh lng c mc tỏc ng ca yu t n chi phớ i vi hnh vi tuõn th thu ca ngi np thu Kt qu ỏnh giỏ cỏc yu t tỏc ng n chi phớ i vi hnh vi tuõn th thu ca cỏc doanh nghip kinh doanh ti a bn thnh ph H Chớ Minh c trỡnh by nghiờn cu ny ó cung cp nhng thụng tin hu ớch nhm giỳp Cc thu thnh ph H Chớ Minh tham kho, cú c s khoa hc a cỏc gii phỏp ci thin cht lng qun lý thu, gim chi phớ tuõn th ca NNT núi riờng v chi phớ hnh chớnh ca tng th ngnh thu núi chung, rỳt ngn khong cỏch so vi mc tiờu theo chin lc ci cỏch h thng thu giai on 2011-2020 iv ABSTRACT Tax compliance is a complex topic and is related to many other fields Tax compliance becomes more and more of an important part of tax policy Therefore, this study aims at analyzing and quantifying the impact of each factor to tax compliance costs of business in the mean time in Ho Chi Minh City Knowing the factors that influence and impact on tax compliance costs for taxpayers are essential to for the tax authorities too choose and provide appropriate and effective tax collection management policies Based on previous studies and reality surveyed through questionaire of taxpayers in Ho Chi Minh City on tax compliance costs for taxpayers This is to analyze and made the comment in a fair and honest way Data were processed with statistical methods such as analyzing the reliability scale, factor analysis discovery, correlation analysis and linear regression models test The results of analysis, subjects were identified and quantified the level of impact of factors to tax compliance costs for taxpayers Results of evaluation of factors affecting tax compliance costs of business enterprises in the city of Ho Chi Minh is presented in this study provide useful information to help the city Tax Department Ho Chi Minh use as a reference, so that they can have science-based solutions to deliver improved quality of tax administration, reduce costs of compliance of taxpayers in particular and the administrative costs of the overall industry in general field, reduced the distance between reality and its objectives under the strategic reform the tax system in 20112020 v MC LC LI CAM OAN i LI CM N ii TểM TT iii ABSTRACT iv MC LC v DANH MC CC CH VIT TT xi DANH MC CC BNG BIU xii DANH MC CC HèNH V, TH .1 M U .1 Lý chn ti Mc tiờu nghiờn cu: Cõu hi nghiờn cu ca ti: .3 Phng phỏp nghiờn cu i tng v phm vi nghiờn cu í ngha ca ti Kt cu ca lun Chng TNG QUAN 1.1 Tỡnh hỡnh nghiờn cu nc .6 1.2 Nghiờn cu nc ngoi vi 1.2.1 Chi phớ i vi hnh vi tuõn th thu 1.2.2 Mi liờn h gia quy nh thu, qun lý thu ca c quan thu tỏc ng n chi phớ i vi hnh vi tuõn th thu .9 1.3 Nhn xột .9 Kt lun chng .10 Chng 11 C S Lí LUN V CHI PH I VI HNH VI TUN TH THU V CC YU T TC NG GNH NNG CHI PH I VI HNH VI TUN TH .11 2.1 C s lý lun v chi phớ i vi hnh vi tuõn th thu 12 2.1.1 Chi phớ hnh chớnh thu 13 2.1.2 Chi phớ i vi hnh vi tuõn th thu 13 2.1.3 Thnh phn ca chi phớ i vi hnh vi tuõn th thu 13 2.1.4 Li ớch tuõn th thu 15 2.1.5 Chi phớ i vi hnh vi tuõn th thu rũng .16 2.1.6 Kt lun qua cỏc nghiờn cu v chi phớ i vi hnh vi tuõn th .16 2.2 nh hng ca quy nh thu n chi phớ i vi hnh vi tuõn th .17 2.2.1 Tớnh n gin, d hiu .19 2.2.2 Tớnh minh bch, cụng bng .19 2.2.3 Tớnh rừ rng, nht quỏn 20 2.2.4 Tn sut thay i ca Lut thu, quy nh thu .21 2.2.5 Tham kho ý kin doanh nghip .21 67 Coolidge, J., Ilic, D & Kisunko, G., 2009 Small Businesses in South Africa: who outsources tax compliance work and why? Policy Research Working Paper 4873, The World Bank [Online] Available at: http://www.wds.worldbank.org/servlet/WDSContentServer/WDSP/IB/2009/03/23/0001583492009-0323132017/Rendered/PDF/WPS4873.pdf Eichfelder, S & Kegels, C., 2010 Shifting of red tape? The impact of authority behavior on tax compliance costs Working Paper No 9-10 Brussels: Federal Planning Bureau [Online] Available at: http://www.plan.be/admin/uploaded/201005110835260.wp201009.pdf Eichfelder, S & Kegels, C., 2012 Compliance costs caused by agency action? Empirical evidence and implications for tax compliance Schumpeter Discussion papers 2012-005(University of Wuppertal - Schumpeter School of Business and Economics) [Online] Available at: http://elpub.bib.uniwuppertal.de/servlets/DerivateServlet/Derivate-2674/-sdp-12005.pdf Eichfelder, S & Schorn, M., 2009 Tax compliance costs: A business administration perspective Working Paper No 2009/3 Fachbereich Wirtschaftswissenschaft, Freie Universitọt Berlin [Online] Available at: ftp://ftp.zew.de/pub/zewdocs/veranst_upload/1025/428_Discussion%20paper%20Sebastian%20Eichfelder.pdf Eichfelder, S., Kegels, C., & Schorn, M., 2011 Tax compliance costs: The effect of authority behavior and taxpayer services In IRS Research Bulletin 2010 Proceedings of the IRS Research Conference Washington D.C, 2011 [Online] Available at: ftp://ftp.zew.de/pub/zewdocs/veranst_upload/1025/428_Discussion%20paper%20Sebastian%20Eichfeld er.pdf Evans, C Tran-Nam, B and Jordan, B., 2002 Assessing the Potential Compliance Costs/Benefits of the Tax Value Method Australian Tax Forum, Vol 17, No 1, pp.33-58 Evans, C., 2003 Studying the studies: An overview of recent research into taxation operating costs eJournal of Tax Research, 1(1), pp.64-92 [Online] Available at: http://www.asb.unsw.edu.au/research/publications/ejournaloftaxresearch/Documents/paper4.pdf Gale, W.; Holtzblatt, J., 2002 The role of administrative issues in tax reform: Simplicity, compliance and administration In G Zodrow & P Mieszkowski, eds 68 United States tax reform in the 21st Century Cambridge University Press: Cambridge pp.179-214 10 ITD, 2007 Taxation of Small and Medium Enterprises In Background paper prepared for ITD Global Conference Buenos Aires, Argentina, 2007 [Online] Available at: http://www.itdweb.org/smeconference/documents/itd%20global%20conference%20 %20background%20paper.pdf> 11 Kirchler, E.; Hoelzl, E & Wahl, I., 2008 Enforced versus voluntary tax compliance: The slippery slope framework Journal of Economic Psychology, 29(2), pp.210-25 12 Kirchler, E., 2007 The Economic Psychology of Tax Behaviour Cambridge University Press, (Cambridge) 13 Leventhal, G S; Gergen, K J.; Greenberg, M S & Willis, R H , 1980 What should be done with equity theory? In Social exchange: Advances in theory and research New York: Plenum pp.27-55 14 Lignier, P., 2009b Measuring the managerial benefits of tax compliance: a fresh approach Australian Tax Forum [Online] Available at: http://0eprints.qut.edu.au.innopac.up.ac.za/-28033/1/c28033a.pdf 15 Long, S and Swingen J., 1988 The role of legal complexity in shaping taxpayer compliance in Lawyers on Psychology and Psychologists on Law (Amsterdam: Swets and Zeitlinger), pp.12746 16 McCaffery, E., 1990 The Holy Grail of Tax Simplification Wisconsin Law Review, pp.1267-322 17 McKerchar, M., 2003 Complexity, Fairness and Compliance: A study of personal income taxpayers in Australia Sydney: Australian Tax Research Foundation 18 OECD, 2001a Compliance Measurement Practice Note Prepared by the OECD Committee of Fiscal Affairs Forum on Strategic Management OECD, Paris [Online] Available at: http://www.oecd.org/-dataoecd/36/1/1908448.pdf 19 OECD, 2001b Principles of Good Tax Administration OECD, Paris 69 20 OECD, 2008 Programs to reduce the administrative burden of tax regulations in selected countries [Online] Available at: http://www.oecd.org/tax/administration/39947998.pdf 21 Pope, J and Jabbar, H., 2008 Tax compliance costs of small and medium enterprises in Malaysia: policy implications Malaysia: School of Economics and Finance Working Paper Series: no 08:08 [Online] Available at: http://espace.library.curtin.edu.au/R?func=dbinjumpfull&local_base=gen01era02&object-_id=20671 22 Pope, J.; Fayle, R and Chen, D., 1991 The Compliance Costs of Public Companies Income Taxation in Australia Sydney: Australian Tax Research Foundation 23 Pope, J., 1993a The Compliance Costs of Major Commonwealth Taxes in Australia PhD dissertation Curtin University of Technology 24 Pope, J., 1993b The compliance costs of taxation in Australia and tax simplification: the issues Australian Journal of Management, 18(1), pp.69-90 [Online] Available at: http://citeseerx.ist.psu.edu/-viewdoc/download?doi=10.1.1.197.2791&rep=rep1&type=pdf 25 Pope, J., 2001 Estimating and alleviating the goods and services tax compliance cost burden upon small businesses Revenue Law journal, 11(1), pp.1-18 26 Rametse, N and Pope, J., 2002 Start-Up Tax Compliance Costs of the GST: Empirical Evidence from Western Australian Small Businesses Australian Tax Forum, Vol 17, No 4, pp.407-22 27 Rametse, N., 2010 An International Perspective on Small Business Implementation Costs of a New Tax and Managerial Benefits Derived In Paper for the International Conference on Entrepreneurship and Small Business Development, 27th 28th January, 2010 Soweto, South Africa, 2010 University Of Johannesburg 28 Rawlings, G., 2003 Cultural narratives of taxation and citizenship: fairness, groups and globalisation Australian Journal of Social Issues, Vol 38 No 3, pp.269-306 29 Sandford, C.; Godwin, M and Hardwick, P., 1989 Administrative and Compliance Costs of Taxation Bath: Fiscal Publications 70 30 Sandford, C.; Godwin, M.; Hardwick, P and Butterworth, I., 1981 Costs and Benefits of VAT London: Heinemann 31 Sandford, C., 1973 Hidden Costs of Taxation London: Institute for Fiscal Studies 32 Sandford, C., 1994 International Comparisons of Administrative and Compliance Costs of Taxation Australian Tax Forum, Vol 11, pp.291-309 33 Sawyer, A., 2010 Enhancing Compliance Through Improved Readability: Evidence from New Zealands Rewrite Experiment In Selected Papers Given at the 2010 IRS Research Conference June 2930 Washington, DC, 2010 34 Smulders, S.; Stiglingh, M.; Franzsen, R and Fletcher, L., 2012 Tax compliance costs for the small business sector in South Africa establishing a baseline eJournal of Tax Research, (Australia) [Online] Available at: http://www.asb.unsw.edu.au/research/publications/ejournaloftaxresearch/Documents/paper1_v10n2_Smulders,%20Stiglingh_Franzsen _Lizelle.pdf 35 Tran-Nam, B., Evans, C., Walpole, M., & Ritchie, K., 2000 Tax compliance costs: Research methodology and empirical evidence from Australia National Tax Journal, 53(2), pp.229-52 36 Tran-Nam, B., 2001 Use and misuse of tax compliance costs in evaluating the GST The Australian Economic Review, 34(3), pp.279-90 [Online] Available at: http://onlinelibrary.wiley.com/doi/10.1111/14678462.00196/abstract;jsessionid=B72435E47F2E19D3E F3C3073A710894D.d03t03 PH LC Ph lc 1: M HểA THANG O TC NG CA CC YU T TC NG N CHI PH I VI HNH VI TUN TH THU CA DOANH NGHIP STT Din gii Mó húa Chi phớ tuõn th thu Tng CPTT Tng chi phớ i vi hnh vi tuõn th thu CPTT ni b Chi phớ i vi hnh vi tuõn th thu ni b CPTT mua ngoi Chi phớ i vi hnh vi tuõn th thu mua ngoi Thnh phn 1: ỏnh giỏ v qun lý thu ca c quan thu QL_Kp thi Vic thụng tin, tuyờn truyn cỏc quy nh thu c thc hin kp thi QL_Phự hp Cỏc hỡnh thc cung cp dch v cụng ca c quan thu phự hp vi nhu cu ca doanh nghip QL_Rừ rng Cụng chc thu a cõu tr li rừ rng, chớnh xỏc QL_Khụng mõu thun Cõu tr li ca cỏc cụng chc thu ( cỏc b phn khỏc nhau) l nht quỏn, khụng cú mõu thun QL_X lý vi phm C quan thu x lý vi phm chun xỏc v cụng khai Thnh phn 2: ỏnh giỏ v cỏc quy nh thu Q_n gin Quy nh thu l n gin, d hiu Q_Thớch ng Quy nh thu thớch ng vi hu ht cỏc tỡnh kinh doanh ca doanh nghip Q_C th húa Quy nh thu c th húa v thnh phn biu mu, thi hn khai np thu, v thi gian lu tr h s Q_Tn sut thay i Tn sut thay i ca Lut thu, quy nh thu ti Vit Nam l phự hp Q_Tham kho DN Quy nh thu c tham kho ý kin doanh nghip trc ban hnh hoc thay i Thnh phn 3: c im ca doanh nghip Doanh thu Tng doanh thu kinh doanh nm 2014 Ngnh ngh Nhn giỏ tr= nu DN kinh doanh ngnh sn xut xõy dng v nhn giỏ tr l cỏc trng hp khỏc Quy mụ doanh nghip Nhn giỏ tr = nu DN cú quy mụ ln v nhn giỏ tr l cỏc trng hp khỏc PH LC 2: PH LC DANH SCH LY í KIN CHUYấN GIA V CC DOANH NGHIP C KHO ST STT ễng/ B Thỏi Minh Giao Trn Ngc Quớ Nguyn c Tun Trn Th Loan Lờ Vn Trng Th Tiờn Nguyn Vn Tiu Nguyn Ngc Thựy Ngụ Vn Tng 10 Nguyn Ngc Sn CHC V Chi cc trng i trng i trng Giỏm c Giỏm c Giỏm c Giỏm c K toỏn K toỏn K toỏn DOANH NGHIP Chi cc thu Qun 10 i Tuyờn truyn H tr i Kim tra thu s Cty TNHH TM Vy Loan Cty TNHH TM Vn Ti Liờn Nam Vit Cty TNHH SX TM Bớch Sn Cty CP Xõy Lp Lc Hng Cty TNHH TM - DV Ti Phỏt Cty TNHH TM V SX Nguyn Trng Thng Cty TNHH u T Thiờn Bo A CH Chi cc thu Qun 10 Chi cc thu Qun 10 Chi cc thu Qun 10 263-265 S Vn Hnh P.9 Qun 10 TP.HCM 156/8 Ngụ Gia T P.9 Qun 10 TP.HCM 124 Ngụ Gia T P.9 Qun 10 TP.HCM 333/8 Lý Thỏi T P.9 Qun 10 TP.HCM 213 Lý Thỏi T P.9 Qun 10 TP.HCM 88/5 Ngụ Gia T P.9 Qun 10 TP.HCM 138 Ngụ Gia T P.9 Qun 10 TP.HCM Ph lc 3: KMO and Bartlett's Test Kaiser-Meyer-Olkin Measure of Sampling Adequacy Approx Chi-Square Bartlett's Test of df Sphericity Sig .679 634.054 78 000 Total Variance Explained Component Initial Eigenvalues Total % of Variance Extraction Sums of Squared Rotation Sums of Squared Loadings Loadings Cumulative Total % % of Cumulative Variance % Total % of Cumulative Variance % 2.859 21.993 21.993 2.859 21.993 21.993 2.676 20.584 20.584 2.078 15.985 37.978 2.078 15.985 37.978 1.984 15.263 35.847 1.216 9.357 47.335 1.216 9.357 47.335 1.412 10.865 46.712 1.166 8.971 56.306 1.166 8.971 56.306 1.208 9.291 56.003 1.003 7.717 64.023 1.003 7.717 64.023 1.043 8.020 64.023 926 7.124 71.148 821 6.314 77.461 730 5.614 83.075 582 4.478 87.553 10 489 3.762 91.315 11 464 3.572 94.887 12 408 3.142 98.029 Extraction Method: Principal Component Analysis Ph lc PHIU KHO ST CC NHN T NH HNG N CHI PH TUN TH THU Tha quý ễng / B, Bn kho sỏt ny c thc hin bi hc viờn Cao hc ca trng i hc Cụng ngh Thnh ph H Chớ Minh; Mc ớch kho sỏt nhm o lng chi phớ i vi hnh vi tuõn th thu (bng tin v hao phớ thi gian), ng thi nghiờn cu nh hng ca cỏc yu t nh hng n khon chi phớ ny ca doanh nghip trờn a bn thnh ph H Chớ Minh T ú tỏc gi s xut n Cc thu cỏc bin phỏp ci cỏch gim thiu gỏnh nng v chi phớ i vi hnh vi tuõn th thu i vi doanh nghip Chỳng tụi cam kt rng cỏc cõu tr li ca doanh nghip cung cp s c xem xột mt cỏch cn trng, c gi mt hon ton v ch dựng cho mc ớch nghiờn cu v phõn tớch thng kờ Trõn trng cm n s hp tỏc ca quý ễng / B I THễNG TIN CHUNG CA DOANH NGHIP Doanh nghip ch yu kinh doanh lnh vc no? (Vui lũng ỏnh du vo mt ụ phự hp) Thng nghip / Dch v Sn xut / Xõy dng Khỏc Thi gian hot ng ca doanh nghip? (Vui lũng ỏnh du vo mt ụ phự hp) Di nm T - nm T - 10 nm Trờn 10 nm Quy mụ ca doanh nghip thuc loi no? (Vui lũng ỏnh du vo mt ụ phự hp) Doanh nghip ln Doanh nghip va Doanh nghip nh Doanh thu nm va qua ca doanh nghip l bao nhiờu? (Vui lũng in s, lm trũn n triu ng) triu ng Quý ụng / b ang gi v trớ no doanh nghip? (Vui lũng ỏnh du vo ụ phự hp) Giỏm c / Phú giỏm c / K toỏn trng K toỏn viờn (ni b) K toỏn thuờ ngoi, t thu thuờ ngoi tng khỏc Th ký, nhõn viờn CNTT, i Trong mt vi trng hp, cú th chỳng tụi cn liờn h vi doanh nghip kim tra cõu tr li ca bng kho sỏt ny Chỳng tụi s ỏnh giỏ cao s giỳp ca doanh nghip (Thụng tin ny s c gi mt cho nhúm nghiờn cu v s khụng c trao cho c quan thu) Mó s thu doanh nghip (khụng bt buc): in thoi / hoc email (khụng bt buc): II CHI PH BNG TIN I VI CC HOT NG LIấN QUAN N THU V K TON Vui lũng c: Chi phớ i vi hnh vi tuõn th thu l thi gian, tin bc v n lc ca doanh nghip dựng ỏp ng cỏc yờu cu v thu ca c quan thu Chi phớ i vi hnh vi tuõn th thu ca doanh Chi phớ i vi hnh vi tuõn th thu nghip (bng tin): ca doanh nghip (bng tin): * Khon chi i vi cỏc t thu bờn ngoi (tc l i lý thu v k toỏn v thu) * Chi phớ mua, ci t v bo trỡ cỏc chng trỡnh (phn mm vi tớnh) v cỏc thit b tng ng (mỏy vi tớnh, mỏy in) phc v cho mc ớch thu * Chi phớ liờn quan n hng dn thu, s sỏch, thụng tin liờn lc v chi phớ bt thng khỏc * Khụng bao gm s tin thu phi np * Khụng phi ton b chi phớ k toỏn thuờ ngoi (chi phớ k toỏn núi chung v chi phớ lu tr h s l mt phn thit yu giỳp hot ng kinh doanh c hiu qu) 7.a Trong nm qua, doanh nghip cú chi tr cho bt k dch v t thu thuờ ngoi hoc dch v k toỏn thuờ ngoi khụng? (Vui lũng ỏnh du vo ụ phự hp) Cú (Nu cú, tr li tip t cõu 7b) Khụng (Nu khụng, b qua cỏc cõu 7b, 7c; tr li tip t cõu 8) 7.b i vi dch v t thu thuờ ngoi, nm qua doanh nghip phi tr bao nhiờu? (khụng bao gm thu giỏ tr gia tng m doanh nghip c khu tr)? ng 7.c i vi dch v k toỏn thuờ ngoi, nm qua doanh nghip phi tr bao nhiờu chi phớ cú liờn quan n k toỏn thu? ng Trong nm qua, vui lũng c tớnh tt c cỏc khon toỏn ca doanh nghip i vi chi phớ mua, ci t v bo trỡ cỏc chng trỡnh (phn mm vi tớnh) v cỏc thit b tng ng (mỏy vi tớnh, mỏy in) thc hin theo cỏc quy nh v thu? ng Trong nm qua, vui lũng c tớnh tt c cỏc khon toỏn ca doanh nghip i vi chi phớ liờn quan n hi tho hun v thu, s sỏch, thụng tin liờn lc v chi phớ khỏc thc hin theo cỏc quy nh v thu? ng III THI GIAN I VI CC HOT NG LIấN QUAN N THU V K TON Vui lũng c: Chi phớ i vi hnh vi tuõn th thu l thi gian, tin bc v n lc ca doanh nghip dựng ỏp ng cỏc yờu cu v thu ca c quan thu Thi gian phc v mc ớch tuõn th thu ca doanh nghip: Thi gian khụng phc v mc ớch tuõn th thu ca doanh nghip: tớnh toỏn cỏc s liu v thu, X lý húa n / tin mt nhn c t khỏch hng Thc hin cỏc yờu cu ca ch n Thanh toỏn húa n v tin lng Kim tra chng t, s ph ngõn hng Kim tra kho hng K hoch u t khụng liờn quan n thu lu tr h s cho cỏc mc ớch thu, chun b cỏc bỏo cỏo v thu, liờn h v cung cp ti liu, gii trỡnh h s vi c quan thu (qua in thoi, gi th, n trc tip) 10a Vui lũng c lng s gi bỡnh quõn mi thỏng m doanh nghip dnh cho cỏc hot ng thu nm va qua Xin lu ý: - Mt s loi thu c x lý ch mt ln hoc hai ln mt nm, xin quy i thi gian ny trờn c s hng thỏng (vớ d i vi thu TNDN, nu doanh nghip dựng 12 gi quyt toỏn thu TNDN c nm s tớnh l gi mi thỏng) - Ch m gi mt ln (vớ d nu doanh nghip iu chnh t khai, ó m gi ti mc "Cỏc hot ng khỏc liờn quan n thu", xin khụng m gi ti mc "tớnh thu, hon thnh t khai thu v np thu") (10.a) Thi gian trung bỡnh mi thỏng Thu GTGT, TTB Thu TNDN Thu TNCN Thu xut/ nhp khu Thu, phớ khỏc Gi phỳt Gi phỳt Gi phỳt Gi Phỳt Gi phỳt Tỡm hiu v lut thu (mi hoc hin ti) vớ d t cỏc bn tin, trang tin in t ngnh thu, Internet 2.Tớnh thu, hon thnh t khai thu v np thu Liờn lc vi c quan thu (Qua in thoi, email, n trc tip c quan thu) 4.Lm vic vi t thu bờn ngoi ca doanh nghip, bao gm c vic cung cp thụng tin cho h Cỏc hot ng khỏc liờn quan n thu (vớ d: B sung, iu chnh t khai; lp h s ngh hon thu, th tc gión, hoón np thu) Cng 10.b Xin vui lũng cho bit thi gian doanh nghip ghi cõu 10.a c phõn b cho nhng nhúm ngi khỏc nh th no i vi cỏc loi thu c x lý ch mt ln hoc hai ln mt nm, hóy quy i thi gian ny trờn c s hng thỏng (vớ d i vi thu TNDN, nu doanh nghip dựng 12 gi quyt toỏn thu TNDN c nm s tớnh l gi mi thỏng) Nu cú nhiu hn mt ngi vo mt mc c th, cung cp tng s gi ca h mc ú (11.b) Thi gian trung bỡnh mi thỏng Thu GTGT, TTB Thu TNDN Thu TNCN Thu xut/ nhp khu Thu, phớ khỏc Gi phỳt Gi phỳt Gi phỳt Gi Phỳt Gi phỳt Ch doanh nghip / Giỏm c K toỏn trng Th ký, qun lý, k toỏn viờn, nhõn viờn mỏy tớnh, i tng khỏc Cng Xin hóy kim tra: tng s ca 10.b cú tng t nh tng s 10.a? Nu khụng, hóy kim tra li v iu chnh 11 cú th quy i giỏ tr ca thi gian cõu 10 tin, vui lũng cho bit mc lng trung bỡnh thỏng i vi tng nhúm ngi l bao nhiờu? Trung bỡnh tin lng mt ngi mi thỏng ng Ch doanh nghip / Giỏm c K toỏn trng Th ký, qun lý, k toỏn viờn, nhõn viờn mỏy tớnh, i tng khỏc IV NH GI V CHT LNG HNH CHNH CA C QUAN THU V NH GI V CC QUY NH THU Vui lũng khoanh trũn (O) vo s thớch hp - cho bit mc ng ý hay khụng ng ý i vi mi cõu phỏt biu 12 ỏnh giỏ v qun lý thu ca c quan thu TT Ni dung Vic thụng tin, tuyờn truyn cỏc quy nh thu c thc hin kp thi Cỏc hỡnh thc cung cp dch v cụng ca c quan thu phự hp vi nhu cu ca doanh nghip Cụng chc thu a cõu tr li rừ rng, chớnh xỏc Cõu tr li ca cỏc cụng chc thu ( cỏc b phn khỏc nhau) l nht quỏn, khụng cú mõu thun C quan thu x lý vi phm chun xỏc v cụng khai Khụng ý kin Tng i khụng ng ý Hon ton khụng ng ý 5 5 Hon ton ng ý Tng i ng ý 13 ỏnh giỏ v cỏc quy nh thu TT Ni dung Hon ton ng ý Tng i ng ý Khụng ý kin Tng i khụng Hon ton khụng ng ý ng ý Quy nh thu l n gin, d hiu Quy nh thu thớch ng vi hu ht cỏc tỡnh kinh doanh ca doanh nghip Quy nh thu l rừ rng, nht quỏn Tn sut thay i ca Lut thu, quy nh thu ti Vit Nam l phự hp 5 Quy nh thu c tham kho ý kin doanh nghip trc ban hnh hoc thay i Kt thỳc kho sỏt Xin cm n s hp tỏc ca quý doanh nghip