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Nguyễn Xuân Tân
Trang 1
Phần I:
một số vấn đề cơ bản về thanh tra
I. Thanh tra Nhà nớc.
1. Khái niệm:
3HSHT HI1$"1
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Nguyễn Xuân Tân
Trang 2
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)'N6=<[ P*8Zc=-,M
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BMA)GH#WB)ABA8A
3A:(BJBMAd'
Y6,4)M(343""1
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[J0 ,),8e2/2TM

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93.9.5 .@
7 $ K(93 8["8
(542'
3. Nguyªn t¾c ho¹t ®éng thanh tra.
D( ."S(?A"( ",H2
4/292-G2/"%( .AB
G$KC 7'
II. TiÕn hµnh cuéc thanh tra:
1. Kh¸i niÖm:
.B[(HSHT 
2?343,?30 -$
"1 $KCS(.B40
9(? -E00(/"1'
NguyÔn Xu©n T©n
Trang 3
g[( 7?S(& -%$
(^%$"1 S(.
9 7G P( -'
2. Các nguyên tắc tiến hành cuộc thanh tra:
[ "A"((. 70 ,#M !(3
S(J#W(( .2.
."S(J#W Z
a. Thực hiện đúng các quy định của pháp luật:
N 7$J !"
S(?(B.'
[Z
h43 FB40(B'
hi?UHCCS(A3

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h43 FU!2/90!2/S98AR
'
hNCC 2? )?HT2?"#$%
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Y[$ $-2)# 3
Z
hi/ 73?(( .'
h6"43##M2- -G
'
=3CB4 P 7 -(( .
E(. 70 ,#M !44
72"/"1'
b. Chấp hành nghiêm chỉnh quyết định thanh tra:
Y6"43 F#M.9G P( -
'
Y43A((GH#A(( .H8S(#MG
-'
YN8#:12: (G -'
c. Bảo đảm chính xác, khách quan, trung thực, hợp pháp, hợp lý:
Nguyễn Xuân Tân
Trang 4
YN,H!33'
YiZi/90 ^1,2HSHT 
2?..43..9."HS
HT. M (93#2 ^)
(. !23("0'
Y4Z6"" FA"8432/9QW
HT423A)T(4?'
YD7Z6"<C(,?#U -

C22V? -$)U! $%
#U ?HT 2?(( . 7
 7)#.9. !?'
YD71ZiHSHT 2? -HI1!
M ,-I43373"2,
-HP. +R4QHHP.'
d. Coi träng c«ng t¸c chÝnh trÞ, t tëng:
N/,-%E8!0 ,#M
.M  7(.A.[(JJ#
[( 7  748,(($
C<)# .'
N0Z
Yj(#[( 7 7?C
F!0 ,#M.9$'
YO -]!50A#(B* )
 '
Y6 79($( ( .
+$b,4A.MF(37[(
'
N/"GH##0(B
 72M'
NguyÔn Xu©n T©n
Trang 5
Phần II:
Thực tế hoạt động thanh tra của thanh tra thuế
I. Hoạt động của tổng cục thuế
1. hệ thống tổ chức quản lý thu thuế
?A. 7A8'
YK0
YN0

YN0
2. Bộ máy tổ chức của ngành thuế
- q -klmnookm&[Ynpq<nook
N, -C<30!$8KCK
04.L., --,C<K0'
Nguyễn Xuân Tân
Trang 6
K0
N0:
4.
NA4.
tK0
L
N $-
43.
K0
N+"1
S(C<
6+

N0
[."1
rA
[."1
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[."1
sR
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8
hK0KC4.L.,-3

L.%L.,43C<"1 2("
. -A(,3,2("2
; >XKC43"1S( -
?
hK0)A $-434.30
C<!A.<+K0 7 -
 -tpmnookm&[YLNL.%L.,
Yq -tumnookm&[YLNvqmlmnookL.%L.
, -C<30!$8KC0
4.K0'
hN0:4.$;\ 0
>KC4.K0)C<KC43/
"1,3,2("2;
># -A:S( -
?
hN0)+30C<+.0
 7 -& -knpm&[YNvpmlmnookK
0%K0
ii. ho¹t ®éng thanh tra thuÕ
v'K0)L4.30L
FK0%K0KC: (243/
2 G."(
!?G.(('
*nhiÖm vô cô thÓ
YO947$B2(q<<
!/2X
Y#CH94 -BA3302V
<!2"(!3?
G.X
YD9b: (2$8243

 -BA3302V<!2
"(!3?G.'
YN: (23?HI1I90/*G.
$*A#CA.54"1X
NguyÔn Xu©n T©n
Trang 7
YKC, C .?G.
H -54(: ($843
X4(^`7N0? (2K
/9(3)/29( 9C/ 
'
Y4KC G7)983
?# !KC%!:
2(^0),8CXKC"
(!3?G..U!
K0%K0
YKC43/ -!((
I -#443 -!S(
/.U!K0%K0
YK7, 2"/2
"(!3?G.((
X#C !H8A3(3"2
"(!3?G.X
Y433029(K0%K0('
2. 0)+'30+
.0FN0%N0243/
G.(38?X"(!
??# G..N0
"1
* nhiÖm vô cô thÓ

YO94$B2(G.<X
?#M$ !-G.6+i
N0 X
YKC?/# 3H -50
G.. 7
YKC43/S($B2(
N0XG79(+iN
0 !-$X(^S(#M$8#$
)U!X
YOI1(^2(HI1S( - G7K
C?!3 72
NguyÔn Xu©n T©n
Trang 8
Y67$C<2(3A/
??$29(T?X
Yj?$ !-$)U!2%KC
?!S( -
YKC( .90%$ WAWHSHT
"J/"!,
?G.X
YH"(!?
G.X !H812 $(!2/
.U!N0($8#$
2)#"
Y43 -!S(M -$
0% -$(^S(/K0
YN8/2?(A.?C<)
# 7"1X
YK7A(( 87/K7
2""2(# G.(

(N0X#C !H8A3(3"/

YL#(3 ((A./C.5
4 7(
Y433A"("J$303<
A".54"16+S( -
Y433029(N0%N0('
YN$8KC'
hK0;L>
hN0;6+>
3. Môc ®Ých ho¹t ®éng cña thanh tra thuÕ:
D( .E<^3HI1
!?2-$)U!A32W
0AKI K$"1)M(34"1
'!",(90( 7.A!
?* )438 0 , 7
NguyÔn Xu©n T©n
Trang 9
A%`2 7.A48
B/"1 3"('
4. §èi tîng cña thanh tra thuÕ
YN9(3$KC $-43)
) <2129(
iii. tiÕn hµnh cuéc thanh tra thuÕ
1. §èi víi ngêi ban hµnh quyÕt ®Þnh thanh tra
a. Ban hµnh quyÕt ®Þnh thanh tra
Y& -S($B2(<<C(9J
3 7.;(,($2#
2>0 ,(S(!(
B9(34!(B9(3) .

(('t?2('\2 7K0w932
(xS(BB4N0%0 -
?[('
Yq - .H8
hG73 7.?
(^/  $-KC$2E'N0Y
%0 - GA((K0'
hG7) $"2(MF/
?A(,0%0e -
Y43 .H89(K0%K0(
YN: ([(.
YN0%0G[(%[(

b. ChØ ®¹o §oµn thanh tra tiÕn hµnh cuéc thanh tra.
Y( -G[(Y
%[('
YN: ([(H942(#
932( )'
YN: (2( .[('
Yy"B.U!'
NguyÔn Xu©n T©n
Trang 10
Y( !232,$3?8([((
.?7'
c. KÕt luËn thanh tra vµ xö lý sau thanh tra.
YN: ([(A((2"'
Yi12?'
Yx !23)/A2?(^I2?'
2. Tr×nh tù tiÕn hµnh thanh tra cña §oµn thanh tra.
a. ChuÈn bÞ thanh tra.

i) -[()AUA- 
GUA- 7,*21 - 2/A
-$ 7'.9AUA-Z
Y#C30 ,#M.9.'
Y?HI1/M'
YO94B932(.'
YKC?8;x.(.9.>'
YO94.3[('
YNUA- !$#M 7A(('
YNUA-2,$3?8'
=3UA-2.3A#A"
[('%[( ( KA2( .4
3$/300(#'
b. Trùc tiÕp tiÕn hµnh thanh tra.
44? 7,*/A -
( 22F3 $- 7'G0
 7( -2/zo(G7
MG -).MG2/7
zo'.9Z
YN/A -Z
hN/A -.0AWA.3/
A -9(%[(3/A - 7?
A#A"'
Y4330Z
NguyÔn Xu©n T©n
Trang 11
h\2/A -#[(
/3 7'
h[(#MA,+3?7 2/"Y
% ( .ABG 7 7A"("3 7

('
h[(#M $- 78$3#
 .9'N)8#M8$3A#A"
(?'
h43302HSHT$3)#AE
JA3#'
YKCS122/?A(,;)#
 .9>'
Y?/*$ $-J;?(
>'
YS12$"8#4'
YKC (88'
YOI1 ;)>'
YOI13'
Yj?A#A"(:$*M.'
c. KÕt thóc cuéc thanh tra.
O94A((2"Z
N?8vq2*2F.'%[(
"<A"A((2"IG -'
A((.9Z
hi?0!J.9 P'
hO -],8C .#3
$KC);)>'
hý22J#[(%[(
!.9A((2";)>'
hNA3HI1S(U! P 7902-)A3
HI1'
L((2" 7IG -'(
G7G -%$"1B
NguyÔn Xu©n T©n

Trang 12
A((2"+ 7(%$@8'
(G7M]#..900(3H94
A((2"%[()!#M 7
""B]'
YO94/A2?Z
YN?8vq2*? 7A((2"
G -"<A"2?'
Y(B<A"2?( -
)!#M%[(#[(A((
#M 7"B ]#J8 !M4
00(32?'
YG2?)3/A(^I2?
( 7'(G7M)_!(
%[(/A2?'
Yi? 7I%$"1@
8 7'G7%$"1G
 -B2?+ 7I(%$
@8'
YD$Z
N."?$'D$)Z
h& -A#A"9([(
#?XA(("B 7XA((2"'
hi?'
h=<A"!3HI12-HI1'
hN32)# .'
%[()3?A($(
$ P -'=3"1I90$ 7
43S( -?!J'
* §Ó ph¸t huy hiÖu qu¶ cuéc thanh tra:

YL((2".8)U!'
Y{ -HI1.U! J8 ![(
 P3'
YKC /  7 $-)#43
2?2- -HI1!'
NguyÔn Xu©n T©n
Trang 13
YN03)983?$ !
;)>'
Y& -A3#!(90'
YKCF23( .[('
D( .eA82x( .(2
"94#$% -?'=3 -
C2?HI12? !
"S( FU!B409(6? -'
iv. thùc tr¹ng ho¹t ®éng thanh tra thuÕ t¹i côc thuÕ
Thõa Thiªn HuÕ
1. Nh÷ng thùc tiÔn
N/. K(93 8 P  7!2" 
2,3'i)A<%2 G 7(#.A
'#HU# P 72W0.2-G)
3"+/K -'[ 74 )+
)M2/R'\< !<%<
<$<*voYno|'
N0*#D43"1# -A:
*#D(J</(H8W30
< !<'
 <nooq v'voo_'<nool Mv'too_2(<
nookv'poo_ 'D( .)M8(,
*#D  7'D( .2/J

8<($( .
 P#!(90,6j?( 7
.A!,6j?* )48'
/3<N0 PHI
,(54.!(2/R'
<nooqZq_ 
<noolZp_ 
u M<nookZvn_ '
(/GH# P3J
A871!^$,* ))12 !H8P (K0
L.,I KAK,2-GE(}2)2<
W(B( .29(9(3F U"
NguyÔn Xu©n T©n
Trang 14
H829(<(0043/3
(3 ( 8'
N0*#D ",w
*$"1,$"1#'j.(q
$-(43, $424. 7.
 PK2 FF 7J231A(343
j?&"1;)34*ovmkmnook>'* )( .e"
 7!2"'[?2(0 P?
,]S(**(B9(3H -
0 ,2('=B?2M! 3
"('&/0 P(~Ls::
-E8:/# -A: :-
vvm~Ls  !    .         g(  /  ? "  :  -  
vnm~Ls'!.29(n:kZ\42
7^wJ2  M/2
772(A\%t,\%k( M

!H94$A" /B)9(8(^
(i(A P<)M(3
0'
2. Nh÷ng h¹n chÕ vµ nguyªn nh©n.
[7"18.# !!8
/9((2 M(=3
'=B? 78'(2 )F 
", "A"(/G/(( !23(
9(3$%29(.?XD(9(3
 G787(?,)8!9(31
C8?2T29(?'(2 )4
7 C 7"!/787B?
( .^!2)2<3"('
*#D"1#vooo 7.
;<+>S(2(K0<"
2,8zo| 7.(2 )+
:)voA.;2"+2BnpA.>(2 )
S(2(B"2,8zoo 79( ) S(
2(#!.)873"'
j?"1 G;)34*ovmkmnook>
NguyÔn Xu©n T©n
Trang 15
Bb +•!$%29(/
3#!+!:?(B?3
4?"1('
D(9(3 G(2 )B . .e
/2( C 7.2((!9(3
?,!9(3 (S*2((2('
B .?C9(3(9( )/^
!2)2<'

j?"1 -[("),8.
# (#(2 ) (((^I ((
#M /A.)•t#*
)$%12e2"<39.?
(9b 3"8'
=3A -C22V?#U)<A"
9b909( )$%122?
c$ !(@P (JK0YL.t,
,! -$9(?P (,! -$G 
J,E(}2)2<(9(3,
F MQ" -?
J2)2<# +R"`48 8!$
J ^A3/ C 7#M"1
,!54
3. Bµi häc kinh nghiÖm
&4Q( .#J2"  7J
)F 7JA '
Yi(" 7^w2()
  *!(B9(3@7B
B!2'
Yi72-#!(90E+*
,'
Yi?"94#JCC P?'i?
S( !2("0j? -'
Yy"9C  / 43 -2-HI1
2'
NguyÔn Xu©n T©n
Trang 16
Y<G2V<B .#(A((
30AE3 -!( .30

" 7J8 !00"1: ("1'
Yi7^w+A(H942(
 / 43 -HI1
YK2 2-G. G2"(
R23!KC( . )4?90
,7'
YD3 (/E /( .
3"'
NguyÔn Xu©n T©n
Trang 17
phÇn iii.
kÕt luËn vµ kiÕn nghÞ
1. kÕt luËn
&B43C<"1!9Q(A
".? 8'=3 P#KC
$;€•>_#2/G4j#7&
F*""!, "A"(#W
"1*" "A"(@7/3&'[.
C A%" "A"(! G
"F U"H829(e,F MY
(*4 )/)M(,
"1*" "A"(/3<^HI12-
G!j?*"#!(906
?( 7. 482#2.(
)M(//3(3 ( 8Y
'
2. kiÕn nghÞ
- §èi víi Tæng côc thuÕ;
hk-L.,A -C22V?#
U71* ))$% HSHT2 4

hD(3$B,( 9(3
h\A&B2'
h43/#!#$3/!j?
&"1'
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Tôi xin chân thành cảm ơn!
Hà Nội, ngày 10 tháng 11 năm 2007
Ngời thực thiện
Nguyễn xuân tân
Nguyễn Xuân Tân
Trang 19
mục lục
STT Nội dung Trang
Lời mở đầu 1
Phần I Một số vấn đề cơ bản về thanh tra 2
I Thanh tra Nhà nớc 2
1
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2
2
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2
3
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3
II
tiến hành cuộc thanh tra

1
1
i3
3
2
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4
Phần II Thực tế hoạt động thanh tra của thanh tra thuế 6
I Hoạt động của Tổng cục thuế 6
1
D3KC"1
6
2 L.Kchức 6
II Hoạt động thanh tra thuế 7
1
K0
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2
N0
8
3
a0 ,( .
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4
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10
III
tiến hành cuộc thanh tra thuế
10
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2
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11
IV Thực trạng hoạt động thanh tra thuế tại cục thuế
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14
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2
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3
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16
Phần III Kết luận và kiến nghị
1 Kết luận 18
2
kiến nghị
18
Nguyễn Xuân Tân
Trang 20