Hoàn thiện quản lý thuế giá trị gia tăng đối với doanh nghiệp sản xuất thủy điện thuộc tập đoàn điện lực việt nam

TRUONG DAI HOC KINH TE QUOC DAN
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..........BoRoOcaca..........

TO KIM PHU'O'NG
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DAI HOC K.T.O.D
TT. THONG TIN THU’VIEN
PHONG LIAN AN -TL 'LIEU
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HOAN THIEN QUAN LY ME GIA TRI GIA TANG
DOI VOI DOANH NGHIEP SAN XUAT THUY DIEN
THUOC TAP DOAN DIEN LUC VIET NAM
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CHUYEN NGANH: KINH TE CHINH TRI

LU A

N VAN TH A
C SY KINH TE
•
•
Ngtfdi hudng dan khoa hoc.

PGS.TS. DAO THJ PHUONG
1HS

HA 1VOI
• ,7 NAM

u£N

/IOZ?0

2014
fl


LOI CAM DOAN
Toi xin cam doan day la cong trinh nghien curu doc lap cua rieng toi voi sir
huong din cua PGS.TS. Dao Thi Phuong Lien. Cac so lieu neu trong luan van la

hoan toan trung thuc. Cac danh gia, ket luan khoa hoc cua luan van chua tirng duoc
cong bo trong cac cong trinh khoa hoc khac.

TO KIM PHlTO’NG

MUC
LUC
•
•
DANH MUC CHU VIET TAT
DANH mUc SO BO, BANG, BIEU
TOM TAT LUAN VAN
PHAN MOB AU............................................................................................................... 1
Chu
r -ong 1: CO SO LY LUAN VA KINH NGHIEM THUC TIEN VE QUAN
LY THUE GTGT BOI VOI DOANH NGHIEP........................................................5
1.1. Nhung van de chung ve thue GTGT................................................................ 5
1.1.1. Khai niem ve thue GTGT.............................................................................. 5
1.1. 2 . Dae diem cua thue GTGT ......................................................................... 6
1.1. 3 . Vai trd cua thue GTGT................................................................................. 8
1.2. Quan ly thue GTGT doi voi doanh nghi^jp................................................... 9
1.2.1. Nhung van de chung ve quan ly thue doi voi doanh nghiep.................... 9
1.2.2. Dae diem cua quan ly thue GTGT doi voi doanh nghiep...................... 13
1.2.3. Su can thiet phai hoan thien quan ly thue GTGT doi voi doanh nghiep...........14
1.2.4. Noi dung quan ly thue GTGT doi voi doanh nghiep.............................. 15
1.2.5. Nhung nhan to anh huong den quan ly thue GTGT doi voi doanh nghiep 28
1.3. Kinh nghiem quoc te trong quan ly thue GTGT doi voi cac doanh nghiep.... 30
1.3.1. Kinh nghiem quan ly Thue GTGT doi voi cac doanh nghiep noi chung..........3 0
1.3.2. Kinh nghiem quan ly thue GTGT doi voi cac doanh nghiep thuy dien..........33
1.3.3. Bai hoc rut ra cho Viet Nam trong hoan thien quan ly thue gia tri gia
tang doi voi cac doanh nghiep san xuat thuy dien thuoc EVN.........................33
Chuong 2: THUC TRANG QUAN LY THUE GIA TRI GIA TANG BOI VOI
CAC DOANH NGHIEP
• SAN XUAT THUY BIEN
• THUOC

• TAP
• BOAN BIEN
•
LOC VIET NAIM.......................................................................................................... 35
2.1. MO hinh to chuc, dac diem hoat dong cua cac doanh nghiep san xuat
thuy dien cua EVN.................................................................................................... 35
2.1.1. Mo hinh to chuc cua EVN va cac Cong ty thuy dien thuoc EVN........ 35
2.1.2. Dac diem hoat dong cua cac doanh nghiep san xuat thuy dien thuoc EVN.... 39
2.2. Tinh hinh quan ly thue GTGT doi voi cac doanh nghiep san xuat thuy
dien thuoc EVN......................................................................................................... 42
2.2.1. ve xac djnh muc tieu quan ly thue GTGT doi voi doanh nghiep san
xuat thuy dien cua EVN........................................................................................ 42
2.2.2. Tinh hinh thuc hien chuc nang quan ly thue GTGT doi voi cac doanh
nghiep thuy dien.....................................................................................................44
2.2.3. To chuc bo may quan ly thue GTGT doi voi doanh nghiep thuy dien
thuoc EVN......... ’....................................................
47
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2.2.4. Cac cong cu va phuong tien quan ly thue GTGT doi voi doanh nghiep
san xuat thuy dien thuoc EVN.............................................................................. 50
2.2.5. Quy trinh quan ly thue GTGT QLT doi voi doanh nghiep san xuat thuy
dien cua EVN...................................................................................................... ...53
2.2.6. Thanh tra, kiem tra quan ly thu thue va chap hanh nghia vu nop thue cua
doanh nghiep san xuat thuy dien thuoc EVN...................................................... 5 7

2.3 Danh gia chung ve thirc triJing quan ly thue GTGT doi vol cac doanh
nghiep san xuat thuy dien cua Tap doan Bien luc Viet Nam..........................60
2.3.1. Ket qua dat duqc......................................................................................... 60
2.3 .2 . Han che, nguyen nhan................................................................................ (S3
Chuong 3: PHUONG HUONG VA GIAI PHAP HOAN THIEN QUAN LY
r
THUE GTGT DOI VOI CAC DOANH NGHIEP SAN XUAT THUY BIEN
THUOC TAP DOAN DIEN LUC VIET NAM....................................................... 71
3.1. Nhung can cu cho viec de xuat phuong huong va giai phap hoan thien
quan ly thue GTGT doi voi cac doanh nghiep san xuat thuy dien thuoc Tap
doan Dien luc Viet Nam.......................................................................................... 71
3.1.1. Chien luqc cai cach he thong thue giai doan 2011 - 2020 ..................... "71
3.1.2. Chien luqc phat trien cua EVN................................................................. 75
3.2. Phuong huong hoan thien quan ly thue GTGT doi voi cac doanh nghiep
san xuat thuy dien thuoc Tap doan Dien luc Viet Nam................................... 77
3.2.1. Hoan thien QLT GTGT doi voi doanh nghiep thuy dien thuoc EVN gan
voi Chien luqc cai cach he thong thue giai doan 2011 - 2020...........................77
3.2.2. Hoan thien QLT GTGT doi voi doanh nghiep thuy dien phai thuc hien
dong bo cac khau.................................................................................................... 78
3.2.3. Hoan thien QLT doi voi doanh nghiep thuy dien thuoc EVN theo huong
nang cao hieu luc, hieu qua.................................................................................. 80
3.2.4. Hoan thien QLT GTGT doi voi doanh nghiep thuy dien thuoc EVN theo
huong hien dai hoa................................................................................................ 80
3.3. Mot so nhom giai phap co' ban nham hoan thien quan ly thue GTGT doi
voi cac doanh nghiep san xuat thuy dien thuoc Tap doan Dien luc Viet Nam .81
3.3.1. Nhom giai phap ve xac dinh muc tieu quan ly thue GTGT doi voi doanh
nghiep san xuat thuy dien thuoc EVN.................................................................. 81
3.3.2. Nhom giai phap hoan thien cac chuc nang quan ly thue GTGT doi voi
cac doanh nghiep san xuat thuy dien thuoc EVN.............................................. 83

3.3.3. Nhom giai phap hoan thien bo may quan ly thue GTGT doi voi cac
doanh nghiep san xuat thuy dien thuoc EVN...................................................... 86
3.3.4. Nhom giai phap hoan thien he thong cac cOng cu va phuong tien quan ly
thue GTGT doi voi doanh nghiep san xuat thuy dien thuoc EVIN...................... 88
3.3.5. Nhom giai phap hoan thien quy trinh quan ly thu thue doi voi doanh
nghiep san xuat thuy dien thuoc EVN.................................................................. 91
3.3.6. Nhom giai phap hoan thien cOng tac thanh tra, kiem tra quan ly thu thue
va viec chap hanh nghia vu nop thue cua doanh nghiep................................... 92
3.4. Kien nghi............................................................................................................. 93
3.4.1. VOi Bo Tai chinh..........................................................................................93
3.4.2. Voi Tong cuc Thue.......................................................................................95
3.4.3 . Ddi voi EVN................................................................................................ 96
KET LUAN...................................................................................................................... 98
DANH MUC TAI LIEU THAM KHAO.................................................................. 99
PHU LUC....................................................................................................................... 106
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DANH MUC CHIT VIET TAT
CNTT

Cong nghe thong tin

CQT

Co quan thue

CSDL

Co so du lieu

CST

Chinh sach thue

DKT

Dang ky thue

DN

Doanh nghiep

DNL

Doanh nghiep Ion

EVN

Tap doan Dien luc Viet Nam

GDP

Tong gia tri san pham trong nude

GENCO

Tong cong ty phat dien

GTGT

Gia tri gia tang

HTDL

Elach toan doc lap

HTPT

Hach toan phu thuoc

MST

Ma so thue

NNT

Ngudi nop thue

NSNN

Ngan sach nha nude

QLT

Quan ly thue

SXKD

San xuat kinh doanh

TNCN

Thu nhap ca nhan

TNDN

Thu nhap doanh nghiep

TTDB

Tieu thu dac biet

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DANH MUC SO DO, BANG, BIEU

BANG
Bang 2.1.

Ket qua to chuc tap huan, hoi nghi doi thoai doanh nghiep

Bang 2.2.

Ket qua nop to khai thue GTGT cua doanh nghiep thuy dien

46

thuoc EVN (2009 - 2013).............................................................. 55
Bang 2.3.

Ket qua thu thue GTGT doi voi doanh nghiep thuy dien thuoc

EVN (2009-2013)........................................................................... 56
Bang 2.4.

Ket qua quan ly no thue doi voi doanh nghiep thuy dien thuoc

EVN tir 2009-2013 ......................................................................... 57

Bang 2.5.

Ket qua kiem tra ho so khai thue GTGT tai co quan thue doi voi

doanh nghiep thuy dien thuoc EVN (2009- 2013)..................... 58
Bang 2.6.

Ket qua kiem tra thue GTGT tai doanh nghiep thuy dien thuoc

EVN (2009-2013)........................................................................... 59

SO DO
So do 1.1.

So do to chuc bo may quan ly va dieu hanh EVN:..................... 36

So do 1.2.

So do mo hinh hoat dong cua Cong ty thuy dien HTPT:........... 40

So do 1.3.

So do mo hinh hoat dong cua cong ty thuy dien HTDL:........... 41

So do 1.4.

So do mo hinh hoat dong SXKD dien cua EVN......................... 41

So do 1.5.

So dd to chuc bo may cua Tong cue Thue....................................48

So do 1.6.

So do to chuc bo may cua Cue Thue:............................................ 48

So do 1.7.

So do to chuc bo may cua Chi cue Thue:...................................... 48

BIEU MAU (PHU LUC)
Bieu mau 3.1:

To khai thue GTGT mau so 01/GTGT........................................ 103

Bi£u mau 3.2:

To khai thu6 GTGT mau s6 01/TD-GTGT:...............................104

Bieu mau 3.3:

Bangphan bo mau so 01-2/TD-GTGT:.....................................106


i

TOM TAT LUAN VAN

Thue la nguon thu chu yeu cua ngan sach nha nude va la cong cu quan trong

de Nha nude thuc hien chuc nang quan ly vT md doi vdi nen kinh te. Trong cac sac

thue thi thue GTGT la nguon thu on dinh va chiem ty trong ldn trong tong thu ngan
sach tu thue.

Doanh nghiep san xuat thuy dien thuoc Tap doan Dien luc Viet Nam (EVN) la
nhung doanh nghiep cd quy mo hoat dong ldn, tinh chat hoat dong mang tinh dac

thu va cd dong gop so thu ldn tu thue GTGT cho NSNN dia phuong.
Quan ly thue GTGT doi vdi doanh nghiep san xuat thuy dien thuoc EVN da

dat nhung ket qua nhat dinh: chinh sach va thu tuc ve thue GTGT cd quy dinh rieng
doi vdi loai hinh DN nay, so thu tu thue GTGT cua cac DN nay dong gop dang ke

cho NSNN, gop phan on dinh kinh te - xa hoi d dia phuong. Tuy nhien con bat cap
trong cac quy dinh ve CST, thu tuc thue va cong tac to chuc quan ly thu thue.

Xuat phat tu thuc te tren, tac gia chon de tai “Hoan thien quan ly thue gia tri

gia tang doi voi doanh nghiep san xuat thuy dien thuoc Tap doan Dien lye Viet

Nam” lam de tai luan van thac sy kinh te cua minh.
Muc tieu nghien cuu cua luan van la: tren co sd nghien cuu cac van de ly luan
va thuc tien ve quan ly thue GTGT doi vdi doanh nghiep san xuat thuy dien thuoc

EVN, danh gia thuc trang quan ly thue GTGT doi vdi loai hinh doanh nghiep nay,

de xuat phuong huong va mot so giai phap thiet thuc, kha thi nham hoan thien quan

ly thue GTGT doi vdi doanh nghiep san xuat thuy dien thuoc EVN.
Luan van su dung phuong phap mo ta khai quat doi tuong nghien cuu; tong

hop cac so lieu lien quan den doi tuong nghien cuu; phan tich, so sanh doi tuong
nghien cuu de dua ra nhan dinh va de xuat giai phap hoan thien.

Ket cau cua luan van: Ngoai phan md dau, ket luan, danh muc tu viet tat,

danh muc bang bieu va danh muc tai lieu tham khao, luan van duoc chia lam 3

chuong.


ii

CHU’O’NG 1
CHLONG 1: CO SO LY LU AN VA KINH NGHIEM THlfC TIEN VE
QUAN LY THUE GTGT DOI VOI DOANH NGHIEP

1.1. Nhung van de chung ve thue GTGT

Khai niem ve thue GTGT: Thue gia tri gia tang la thue tinh tren gia tri tang
them cua hang hoa, dich vu phat sinh trong qua trinh tir san xuat, luu thong den tieu

dung
Dae diem cua thue GTGT: La thue gian thu danh vao doi tuong tieu dung

hang hoa, dich vu; Tinh tren gia tri tang them cua hang hoa, dich vu phat sinh d cac

cung phai tra bang tong so thue phat sinh qua tung giai doan cua qua trinh san xuat,

kinh doanh hang hoa, dich vu.

Vai trd cua thue GTGT: Huy dong nguon luc tai chinh cho NSNN; Gop phan
dieu tiet vT mo nen kinh te; Thue day hoat dong SXKD va liru thong hang hoa; Gop
phan lanh manh hoa nen kinh te, chong that thu hieu qua.
1.2. Quan ly thue GTGT doi voi doanh nghiep

Nhimg van de chung ve quan ly thue doi vdi doanh nghiep:
Quan niem ve QLT: Xet tir nhung goc do khac nhau co nhieu each tiep can

khac nhau ve khai niem quan ly. Quan ly thue la hoat dong to chuc, dieu hanh va
giam sat cua co quan thue doi voi ngudi nop thue (NNT) de thue hien muc tieu

quan ly.
Chuc nang QLT chia thanh 4 nhom duqc gan vdi quy trinh quan ly: (1) Nhom

chuc nang hoach dinh; (2) Nhom chuc nang tuyen truyen, ho trq NNT; (3) Nhom
chuc nang to chuc thue hien cac hoat dong quan ly thu thue; (4) Nhom chuc nang
kiem tra, giam sat thue hien cong tac QLT.

Muc tieu QLT la tap trung huy dong day du, kip thdi nguon thu cho NSNN;
Phat huy tot nhat vai trd cua thue GTGT; Nang cao y thue chap hanh phap luat cua

NNT.


Quan diem, tu tuong doi mdi ve quan ly thue phai nang cao tinh tu chu cho
doanh nghiep. thuc hien co che DN tu tinh, tu khai va tu chiu trach nhiem trudc
phap luat ve viec thuc hien nghia vu vdi NSNN. CQT chuyen sang thuc hien chuc
nang ho tra va giam sat.

Nguyen tac QLT gom 3 nguyen tac co ban (1) Tap trung, thong nhat ; (2)
Cong khai, minh bach ; (3) Tiet kiem va hieu qua.

Dac diem cua quan ly thue GTGT: Quan ly thue GTGT phai thuc hien muc

tieu, nguyen tac chung cua QLT cdn phai gan vdi dac diem cua thue GTGT do la
phai quan ly thu thue d tat ca cac khau cd phat sinh gia tri tang them trong ca chu ky
cua san pham hang hoa dich vu tu san xuat, luu thong den tieu dung. Nhu vay cu co

hoat dong mua ban hang hoa, dich vu la phat sinh NNT thuoc doi tuong phai quan
ly thue GTGT. Quan ly thue GTGT gan vdi viec su dung hoa don. chung tir khi

mua ban hang hoa, dich vu va quy dinh cac dieu kien thanh toan de dugc khau trir
hoac hoan thue.
Sy cdn thiet phai hoan thien quan ly thue GTGT doi vdi doanh nghiep: Do ddi

hoi ve don gian hoa thu tuc hanh chinh, hien dai hoa cong tac quan ly thue doi vdi

doanh nghiep, khac phuc mot sd vudng mac tu thuc tien, dam yeu cau hoi nhap va dam
bao thuc hien chien luge cai each he thong thue giai doan 2011 -2020 ban hanh theo
Quyet dinh sd 732/QD-TTg ngay 17/5/2011 cua Thu tuong Chinh phu can thiet phai

hoan thien QLT GTGT ddi vdi doanh nghiep.

Noi dung quan ly thue GTGT ddi vdi doanh nghiep:
Trude tien can xac dinh muc tieu quan ly thue GTGT ddi vdi doanh nghiep la:
Tang ty trong thue GTGT tir khoi doanh nghiep trong tong sd thue GTGT noi rieng

va tong sd thue thu vao NSNN noi chung; Phu hop vdi thong le quoc te; Khuyen

khich phat trien SXKD, dac biet la SXKD hang hoa, dich vu xuat khau; Don gian

hoa chinh sach va thu tuc trong cong tac hanh thu.

Thuc hien cac chuc nang QLT GTGT ddi vdi doanh nghiep: Tuyen truyen ho
trg cho doanh nghiep; Xu ly ho so khai thue va ke toan thue; Kiem tra thue, thanh
tra thue va xu ly vi pham; Quan ly thu ng va cubng che ng thue.


iv

De QLT hieu qua can xay dung bo may quan ly thue: Bd may to chirc cua

nganh thue duoc xay dung gom CQT cac cap tir Trung uong den dia phuong: T6ng
cue Thue la CQT Trung uong, Cue Thue la CQT cap tinh, Chi cue Thue la CQT cap
huyen.

Sir dung cac cong cu, phuong tien quan ly thue GTGT doi vdi doanh nghiep la

he thdng chinh sach thue GTGT, he thong quy dinh ve QLT va che tai xu phat. ung
dung CNTT trong QLT va thue hien cac budc trong quy trinh quan ly thue GTGT

ho so khai thue tai CQT, kiem tra hoac thanh tra viec chap hanh phap luat thue tai

DN (neu co dau hieu nghi van) va quan ly no thue.
Vdi co che tu khai tu nop thi thanh tra, kiem tra cong tac quan ly thu thue va

viec chap hanh nghia vu thue GTGT cua doanh nghiepde thue hien chuc nang giam
sat la rat quan trong. Kiem tra duoc thue hien tai CQT hoac tai tru so DN, thanh tra

. duoc thue hien tai tru so DN.

Nhtrng nhan to anh hudng den quan ly thue GTGT doi vdi doanh nghiep gom:
Luat phap va chinh sach cua Nha nude; Su tac dong, chi phoi bdi yeu cau thu

NSNN trong tirng giai doan; To chuc bo may quan ly thu va nang luc, trinh do cua

cong chuc QLT; Cac nhan to thuoc ve doanh nghiep gom: dac thu nghe nghiep.
nang luc quan tri, truyen thdng va van hoa, tinh hinh SXKD cua DN.

1.3. Kinh nghiem quoc te trong quan ly thue GTGT doi vdi cac doanh

nghiep:
Noi dung nay tap trung tim hieu kinh nghiem quan ly Thue GTGT doi vdi

quan ly hoan thue gia tri gia tang; Kinh nghiem ve QLT doi vdi cac doanh nghiep

ldn va kinh nghiem ung dung CNTT trong QLT noi chung va Kinh nghiem quan ly

thue GTGT doi vdi hoat dong san xuat kinh doanh dien noi rieng tir do rut ra bai
hoc rut ra cho Viet Nam trong hoan thien quan ly thue gia tri gia tang doi vdi cac
doanh nghiep san xuat thuy dien thuoc EVN ve cong tac xay dung va ban hanh
chinh sach thue GTGT doi vdi doanh nghiep thuy dien, xay dung mo hinh to chuc

QLT doi vdi doanh nghiep thuy dien va ung dung CNTT trong quan ly.


CHlTONG 2

THL'C TRANG QUAN LY THUE GIA TRI GIA TANG

DOI VOI CAC DOANH NGHIEP SAN XUAT THUY DIEN
THUOC
• TAP
• DOAN DIEN
• LU*C
• VIET
• NAM

2.1. Mo hinh to chuc, dac diem hoat dong cua cac doanh nghiep san xuat
thuy dien cua EVN.

San pham dien la san pham dac thu, do do mo hinh to chuc SXKD cua EVN
va cac Cong ty thuy dien thuoc EVN co nhung diem khac biet so vdi DN kinh
doanh hang hoa thong thudng khac. Luan van lam rd dac diem hoat dong cua cac
doanh nghiep san xuat thuy dien thuoc EVN, mo hinh san xuat kinh doanh va hach

toan ke toan cua cac doanh nghiep thuy dien thuoc EVN.
2.2. Tinh hinh quan ly thue GTGT doi vdi cac doanh nghiep san xuat

thuy dien cua EVN.

Noi dung nay neu ro muc tieu quan ly va thue quan ly thue GTGT doi vdi
DN thuy dien thuoc EVN, cu the nhu sau:

Muc tieu quan ly thue GTGT doi vdi doanh nghiep san xuat thuy dien cua
EVN la: Dam bao nguon thu cho NSNN dia phuong noi cd nha may thuy dien dong

thdi muc dieu tiet thue GTGT doi vdi cac cong ty thuy dien can hop ly va quy dinh
ve chinh sach thue GTGT va thu tuc ke khai, nop thue GTGT phai don gian, rd

rang, de thue hien.

Tinh hinh thue hien chuc nang quan ly thue GTGT doi vdi cac doanh nghiep

thuy dien nhu cong tac tuyen truyen pho bien chinh sach, ho ho doanh nghiep thue
hien thu tuc thue; thue hien chuc nang xu ly ho so khai thue va ke toan thue; thue
hien chuc nang giam sat va ap dung cac che tai xu phat de xu ly cac hanh vi vi
pham ve thue.

To chuc bo may QLT doi vdi doanh nghiep thuy dien thuoc EVN: Gom CQT
d 2 cap thue hien QLT la: Vu Quan ly thue doanh nghiep ldn (thuoc Tong cue

Thue) thue hien cong tac ban hanh chinh sach va co che quan ly thue; Cue Thue


cap tinh thuc hien quan ly thu true tiep doi vdi DN thuy dien thuoc EVN.

Tinh hinh su dung cac cong cu va phuong tien quan ly thue GTGT doi vdi

doanh nghiep san xuat thuy dien thuoc EVN: bao gom su dung edng cu chinh sach
thue GTGT ap dung cho doanh nghiep thuy dien thuoc EVN, cac quy dinh ve QLT
va che tai xu phat va su dung phuong tien CNTT trong quan ly thue GTGT ddi vdi
cac doanh nghiep san xuat thuy dien thuoc EVN.

Tinh hinh thuc hien quy trinh quan ly thue GTGT QLT ddi vdi doanh nghiep
san xuat thuy dien cua EVN bao gom cac khau: Dang ky thue; Khai thue, nop thue;

Quan ly no thue.

Thuc trang cong tac thanh tra, kiem tra quan ly thu thue va chap hanh nghia

vu nop thue cua doanh nghiep san xuat thuy dien thuoc EVN: danh gia ve thuc
trang, ket qua cong tac kiem tra thue, thanh tra thue.
2.3 Danh gia chung ve thuc trang quan ly thue GTGT doi vdi cac doanh

nghiep san xuat thuy dien cua Tap doan Dien lye Viet Nam.

Tren co sd thuc trang quan ly thue GTGT doi vdi DN san xuat thuy dien
thuoc EVN, Luan van da danh gia ket qua dat dupe dong thdi chi rd nhung han che,

bat cap trong quan ly thue GTGT ddi vdi DN san xuat thuy dien thuoc EVN, phan

tich nguyen nhan cua han che.
Ket qua dat dupe va nhung han che dupe danh gia cu the theo cac noi dung

quan ly nhu: xac dinh muc tieu quan ly, thuc hien chuc nang quan ly, to chuc bo

may quan ly, su dung cong cu va phuong tien quan ly, thuc hien quy trinh quan ly
va cong tac thanh tra kiem tra. Nhung net chinh ve ket qua dat dupe va han che nhu

sau:

Ket qua dat duac: Dam bao nguon thu cho NSNN dia phuong; Cach xac dinh
sd thue GTGT phai nop don gian, de thuc hien dam bao muc tieu ve cai each thu tuc

hanh chinh; Cac chuc nang quan ly dupe thuc hien day du; Cac cong cu quan ly
gom he thong CST va he thong quy dinh ve QLT dupe su dung dong bo va phat huy
tac dung, CNTT la phuong tien quan ly quan trong dupe ung dung b cac khau trong

quy trinh QLT mang lai hieu qua thiet thuc; Cong tac kiem tra viec QLT dupe chu

vii

trong va phat huy hieu qua cao.

Han che, nguyen nhan:

Ve han che: Quan ly thue GTGT doi vdi doanh nghiep thuy dien thuoc EVN
con boc 16 han che sau: Co che thu thue GTGT doi vdi doanh nghiep thuy dien
thuoc EVN chua hop ly; Thu tuc hanh chinh cdn phuc tap khi DN phai thue hien
phan chia thue cho cac dia phuong; Mo hinh to chuc quan ly thu thue doi vdi loai

hinh DN nay cdn bat cap; Mot so chuc nang quan ly nhu cong tac tuyen truyen ho
trq cdn dan trai chua thue hien phu hop vdi loai hinh DN thuy dien; Cong tac quan

ly khai thue chua cd ung dung rieng cho loai hinh DN nay; Cong tac thanh tra, kiem
tra: Cdn thue hien theo phuong phap thu cong chu yeu dua vao nhan dinh chu quan.

chua xay dung duoc phan mem kiem tra tu dong doi vdi loai hinh doanh nghiep.

Cong tac thanh tra chua duoc chu trong.
Nguyen nhan:

- Nguyen nhan khach quan: Mo hinh to chuc cua EVN mang tinh dac thu; Y
thue tuan thu phap luat cua mot so doanh nghiep chua thue su nghiem tuc; Viec ban
hanh CST cdn bi chi phoi bdi yeu cau thu NSNN tai dia phuong theo luat NSNN.

- Nguyen nhan chu quan: Cong tac tham muu xay dung va ban hanh chinh
sach chua hop ly; Nang luc trinh do cua mot bo phan cong chuc thue cdn han che;

Cong tac to chuc bo may quan ly thu thue doi vdi doanh nghiep thuy dien chua thue
su phu hop.

CHLONG 3
PHUONG HUONG VA GIAI PHAP HOAN THIEN QUAN LY

THUE GTGT DOI VOI CAC DOANH NGHIEP SAN XUAT
THUY DIEN THUOC TAP DOAN DIEN LUC VIET NAM
3.1. Nhirng can cir cho viec de xuat phuong hudng va giai phap hoan

thien quan ly thue GTGT doi voi cac doanh nghiep san xuat thuy dien thuoc

Tap doan Dien luc Viet Nam
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Thu nhat, chien luac cai each he thdng thue giai doan 2011 - 2020: Xay dung
he thdng chinh sach thue dong bo, thdng nhat, don gian, de hieu, minh bach; muc


viii

dong vien hop ly; Quy trinh thu tuc hanh chinh thue don gian, khoa hoc, dl thue
hien phu hop vdi thong le quoc te; Xay dung nganh thue Viet Nam hien dai, hieu

luc, hieu qua vdi nguon nhan luc cd chat luong, liem chinh; ung dung cong nghe
thong tin hien dai, cd tinh lien ket, tich hop, tu dong hoa cao.
Thic hai, Chien hrac phat trien cua EVN: Quan diem cot loi ve phat trien
nganh dien la: Phat trien gan lien vdi chien luge phat trien kinh te - xa hoi cua dat

nude, bao dam cung cap du dien nen kinh te quoc dan va ddi sdng xa hoi. Thue hien
theo Quyet dinh so 1208/QD-TTg phe duyet quy hoach phat trien dien luc Quoc gia
giai doan 2011-2020 cd xet den nam 2030 (goi tat la quy hoach dien VII).
3.2. Phuong huong hoan thien quan ly thue GTGT doi vdi cac doanh

nghiep san xuat thuy dien thuoc Tap doan Dien lire Viet Nam.

Hoan thien QLT GTGT ddi vdi doanh nghiep thuy dien thuoc EVN phai gan

vdi Chien luge cai each he thong thue giai doan 2011 - 2020. Viec hoan thien phai
thue hien dong bo cac khau. Hoan thien theo hudng hien dai hoa cong tac quan ly

va nang cao hieu luc, hieu qua QLT.
3.3. Mot so nhom giai phap co’ ban nham hoan thien quan ly thue GTGT
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doi vdi cac doanh nghiep san xuat thuy dien thuoc Tap doan Dien luc Viet

Nam.
Luan van da dua ra sau nhom giai phap de hoan thien quan ly thue GTGT

ddi vdi doanh nghiep san xuat thuy dien thuoc EVN gom: (1) Nhom giai phap ve

xac dinh muc tieu quan ly; (2) Nhom giai phap ve hoan thien chuc nang QLT; (3)

Nhom giai phap ve hoan thien bo may quan ly; (4) Nhom giai phap ve hoan thien he

thong cac cong cu va phuong tien quan ly; (5) Nhom giai phap ve hoan thien quy
trinh quan ly; (6) Nhom giai phap ve hoan thien cong tac thanh tra, kiem tra quan ly

thu thue va viec chap hanh nghia vu nop thue cua doanh nghiep.
3.4. Kien nghi.

Vdi phuong hudng va giai phap hoan thien QLT GTGT ddi vdi DN san xuat
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thuy dien thuoc EVN, can thiet phai cd kien nghi vdi cac co quan lien quan gom:

- Bo Tai chinh: kien nghi sua ddi CST GTGT doi vdi DN thuy dien thuoc EVN.


ix

- Tong cue Thue: Sap xep lai to chuc bo may QLT doi vdi cac DNL theo
huong xay dung mot bo phan QLT doi vdi cac DNL true tiep tai Tong cue Thue, bo
phan nay se thuc hien day du cac chuc nang QLT ddi vdi DNL trong do cd DN thuy

dien. Dao tao doi ngu cong chuc QLT ddi vdi DNL gioi ve chuyen mon, nghiep vu,
tin hoc dam bao thuc hien triet de ung dung CNTT trong QLT, thuc hien muc tieu
hien dai hoa cong tac quan ly.

- EVN: Hoan thien co che quan ly tai chinh theo hudng giao quyen chu dong
cho cac Cong ty thuy dien HTPT de cd co sd xac dinh nghia vu thue cua ttrng doanh
nghiep mot each chinh xac, minh bach, ro rang.

KET LUAN
Trong qua trinh thuc hien de tai, luan van da thuc hien nhung nhiem vu khoa

hoc sau:
Luan van da khai quat ly luan chung ve quan ly thue GTGT ddi vdi doanh

nghiep. nhung kinh nghiem quan ly thue GTGT cua mot sd nude va rut ra bai hoc

cho Viet Nam.
Luan van da phan tich thuc trang quan ly thue GTGT doi vdi doanh nghiep
thuy dien d Viet Nam tren co sd phan tich nhung ket qua dat dupe, han che, nguyen

nhan cua han che.
Tren co sd phan tich thuc trang, nhung nguyen nhan cua han che, luan van

da dua ra phuong hudng va de xuat giai phap thiet thuc va kien nghi co quan lien
quan de thuc hien nhung giai phap hoan thien quan ly thue GTGT ddi vdi doanh

nghiep thuy dien thuoc EVN.


1

PHAN MO DAU
1. Tinh cap thief cua de tai:
Thue la cong cu rat quan trong de Nha nude thue hien chuc nang quan ly vT

nguon thu chu yeu cua ngan sach nha nude de duy tri va phat trien xa hoi. Trong
cac sac thue dang duoc ap dung d Viet Nam thue gia tri gia tang thuoc loai thue

gian thu va duoc ap dung rong rai doi vdi moi to chuc, ca nhan cd tieu dung san
pham hang hoa hoac duoc cung ung dich vu, nen tao duoc nguon thu ldn va tuong
doi on dinh cho ngan sach nha nude. Quan ly thue la hoat dong to chuc, dieu hanh
va giam sat cua co quan thue nham dam bao ngudi nop thue chap hanh nghia vu

thue vao ngan sach nha nude theo quy dinh cua phap luat thue. Thue hien tot quan
ly thue se phat huy toi da vai trd cua thue.

Tap doan Dien luc Viet Nam (EVN) la mot tap doan kinh te ldn vdi vai trd
san xuat, phan phoi dien tren pham vi ca nude bao gom day du cac khau tu: San

xuat dien, truyen tai dien, phan phoi dien den ngudi tieu dung trong do san xuat
dien la mot khau quan trong, cd tinh quyet dinh den viec dam bao dien nang cho san

xuat, tieu dung cua toan bo nen kinh te quoc dan. Hoat dong san xuat dien cua EVN
bao gom nhieu loai hinh nhu: thuy dien, nhiet dien than, nhiet dien dau, nhiet dien

khf, dien gid, ... Vdi dac diem ve dia hinh, khi hau cua nude ta thi thuy dien dong
vai trd quan trong trong viec dam bao nguon dien cho nen kinh te dat nude cung
nhu tieu dung cho sinh hoat cua ngudi dan, san luong thuy dien d nude ta chiem

den tren 40% tong san luong dien tren ca nude, cd the thay thuy dien la nguon dien

quan trong cho san xuat, tieu dung gop phan dam bao an ninh nang luong quoc gia.

Theo mo hinh to chuc cua EVN thi Tap doan va cac Tong cong ty phat dien
thuoc Tap doan cd cac Cong ty san xuat thuy dien hach toan phu thuoc tai nhieu dia

phuong tren pham vi ca nude. Cac cong ty nay cd tu each phap nhan khong day du
va chi thue hien san xuat dien theo ke hoach san xuat kinh doanh cua cong ty me

ma khong true tiep ban dien, khong phat sinh doanh thu, san luong dien do cac cong
ty nay san xuat do Cong ty me true tiep ban ra. Do mo hinh hoat dong mang tinh


2

dac thu nay nen viec quan ly thue GTGT doi vdi linh vtrc san xuat thuy dien cua cac
cong ty thuy dien hach toan phu thuoc EVN va hach toan phu thuoc cac Tong cong
ty phat dien duqc thuc hien theo co che rieng so vdi cac doanh nghiep thong thudng

de dam bao nghia vu thue GTGT cua cac Cong ty thuy dien duqc nop tai dia

phuong noi cd nha may thuy dien. Theo do chinh sach thue GTGT va thu tuc hanh
chinh ve thue GTGT duqc quy dinh rieng cho cac doanh nghiep nay. Quy dinh nay

duqc thuc hien tir nam 2009 den nay da gop phan on dinh nguon thu ngan sach ve
thue GTGT cho cac dia phuong cap tinh noi cd nha may thuy dien nhung cung phat
sinh nhieu bat cap trong quan ly thue GTGT cua co quan thue cung nhu bat cap
trong thuc hien nghia vu thue GTGT cua EVN.

De khac phuc nhung bat cap, han che ve quan ly thue GTGT ddi vdi doanh

nghiep san xuat thuy dien thuoc EVN, thuc hien muc tieu co ban cua quan ly thue la
thu dung, thu du, thu kip thdi tien thue vao ngan sach nha nude, dieu tiet thu hqp ly,
giam chi phi hanh thu cua co quan thue va tiet kiem chi phi, thdi gian cho ngudi

nop thue nen de tai: Hoan thien quan ly thue gid tri gia tang ddi vdi doanh nghiep

san xuat thuy dien thuoc Tap doan Dien lire Viet Nam duqc chon lam de tai
nghien cuu luan van thac sy kinh te. Giai quyet tot van de dat ra cua de tai la mot
trong nhung bien phap ho trq doanh nghiep thuc hien tot phap luat thue, thuc day

SXKD tu do thuc day tang trudng dau tu, tang nang luc SXKD qua do tang nguon
thu cho NSNN, dam bao hai hda lqi ich cua NSNN va doanh nghiep dong thdi cung
giai quyet hai hoa lqi ich ve so thu ngan sach cua cac dia phuong cung nhu nang

cao hieu qua quan ly thue cua nganh thue.

2. Tdng quan tinh hinh nghien cuu:

Ddi vdi de tai nghien cuu ve quan ly thue GTGT doi vdi doanh nghiep da co
cac cong trinh nghien cuu la de tai cap Bo, luan van nghien cuu, bai viet tren tap

chi. Tuy nhien, cac cong trinh nghien cuu neu tren moi chi de cap den van de quan
ly thue GTGT ddi vdi cac loai hinh doanh nghiep noi chung, chua cd cong trinh nao

danh gia ve van de quan ly thue GTGT ddi vdi hoat dong san xuat thuy dien cua
EVN de tir do dua ra giai phap huu hieu nham hoan thien co che quan ly thue


3

GTGT vdi ddi tuang nay dam bao phu hap muc tieu, yeu cau cua quan ly thue va
chien luoc phat trien nganh thue.

3. Muc tieu nghien curu:
Muc tieu tong quat: Chi rd nhung bat cap. han che trong quan ly thue GTGT

doi vdi doanh nghiep hoat dong san xuat thuy dien thuoc EVN tu do xac dinh
phuong hudng, giai phap hoan thien.
Muc tieu cu the:

- Phan tich cac co sd ly luan ve thue GTGT va quan ly thue GTGT ddi vdi
doanh nghiep; Nhung dac thu ve mo hinh to chuc, dac diem hoat dong cua Cong ty

me EVN, cac Tong cong ty phat dien thuoc EVN va cac cong ty thuy dien hach toan
phu thuoc, each thue ke khai nop thue GTGT ddi vdi hoat dong san xuat thuy dien

cua cac cong ty nay; Co sd ban hanh quy dinh ve CST, quy dinh ve QLT ap dung

doi vdi cac co sd san xuat thuy dien hach toan phu thuoc EVN. Neu rd nhung bat
cap cua quy dinh nay va chi rd nguyen nhan dan den bat cap do.

- Danh gia thue trang cong tac quan ly thue GTGT bao gom cac khau trong
quy trinh quan ly thue cua co quan thue cac cap doi vdi doanh nghiep hoat dong san
xuat thuy dien cua EVN. Phan tich nhung han che, nguyen nhan.

- De xuat nhung giai phap hoan thien quan ly thue GTGT doi vdi doanh
nghiep san xuat thuy dien thuoc EVN.
4. Ddi twang va pham vi nghien curu:

- Ddi twang nghien cuu: Ddi tuang nghien cuu cua de tai la quan ly thue

GTGT doi vdi doanh nghiep hoat dong san xuat thuy dien thuoc EVN.

- Pham vi nghien cuu: De tai nghien cuu cac van de lien quan den quan ly
thue GTGT doi vdi doanh nghiep hoat dong san xuat thuy dien cua EVN, theo do
thue hien nghien cuu trong pham vi cac cong ty thuy dien thuoc EVN tu nam 2009
ddn 2013.

5. Phuong phap nghien curu:
Trong de tai nay, phuong phap nghien cuu dugc su dung la: mo ta khai quat

ddi tuong nghien cuu; tong hop cac sd lieu lien quan den ddi tuang nghien cuu;


4

phan tich, so sanh doi tuang nghien cuu de dua ra nhan dinh va de xuat giai phap

hoan thien.

6. Dong gop cua Luan van:
Tu viec phan tich cu the cac bat cap ve quan ly thue GTGT doi vdi hoat dong
san xuat thuy dien cua EVN, Luan van gop phan nang cao hieu luc, hieu qua cho

cong tac quan ly thue gom cong tac xay dung va ban hanh chinh sach, cong tac to
chuc thue hien quan ly nguon thu ngan sach can hop ly, hieu qua. Cu the:

- Ddi vdi cong tac xay dung chinh sach: can phai duac nghien cuu day du,
khach quan cac can cu xay dung chinh sach de quy dinh gia tinh thue GTGT ddi vdi
hoat dong thuy dien cua EVN dong thdi can danh gia cac yeu to tac dong den cac

ddi tuong lien quan neu chinh sach duac ap dung de quyet dinh trudc khi ban hanh

mot chinh sach tir do cd the xem xet, dieu chinh va ban hanh chinh sach mdi phu
hop han de ap dung trong thue tien.

- Ddi vdi cong tac quan ly phai thue hien theo hudng hieu luc, hieu qua giam
thieu nhung thu tuc hanh chinh gay lang phi nguon luc tai chinh cung nhu nguon
luc ve con ngudi.
7. Ket cau cua luan van:

Ngoai phan md dau, ket luan va danh muc tai lieu tham khao, Luan van duac
ket cau gom 3 chuang:
Chuong 1: Ca sd ly luan va kinh nghiem thue tien ve quan ly thue GTGT ddi vdi

doanh nghiep

Chiroug 2: Thue trang quan ly thue GTGT doi vdi cac doanh nghiep san xuat thuy
dien thuoc Tap doan Dien luc Viet Nam
Chuong 3: Phuang hudng va giai phap hoan thien quan ly thue GTGT doi vdi cac

doanh nghiep san xuat thuy dien thuoc Tap doan Dien luc Viet Nam.


5

Chuong 1
CO SO LY LUAN
VA KINH NGHIEM
THlfC
TIEN VE

•
•
•

QUAN LY THUE GTGT DOI VOI DOANH NGHIEP
1.1. Nhirng van de chung ve thue GTGT
1.1.1. Khai niem ve thue GTGT

Thue gia tri gia tang cd nguon goc tu thue doanh thu va Phap la nude dau tien
tren the gidi ban hanh Luat thue gia tri gia tang vao nam 1954. Thue gia tri gia tang

theo tieng Phap goi la: Taxe Sur La Valeur Ajou tee (viet tac la TVA), tieng Anh
goi la Value Added Tax (viet tac la VAT), dich ra tieng Viet la thue gia tri gia tang.

Khai sinh tu nude Phap, thue gia tri gia tang da dupe ap dung rong rai d nhieu nude
r
tren the gidi. Ngay nay, cac quoc gia thuoc khoi Lien minh Chau Au, chau Phi, chau
r

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My La Tinh va mot sd quoc gia Chau a trong do cd Viet Nam da chinh thuc ap dung
thue gia tri gia tang .Cac quoc gia khac cung dang trong thdi ky nghien cuu loai

thue nay.Tinh den nay da cd khoang 130 quoc gia ap dung thue gia tri gia tang.
6 nude ta, tai ky hop lan thu 11 Quoc hoi khoa 9, Quoc hoi nude ta da thong

qua Luat thue gia tri gia tang va cd hieu luc thi hanh ke tir ngay 01-01-1999.

Theo quy dinh cua Luat thue gia tri gia tang thi thue gia tri gia tang la mot loai

thue gian thu danh tren khoan gia tri tang them cua hang hoa, dich vu phat sinh
trong qua trinh tu san xuat, luu thong den tieu dung va dupe nop vao NSNN theo

muc do tieu thu hang hoa, dich vu. Dieu 2 Luat thue GTGT sd 13/2008/QH12 quy
dinh: "Thue gid tri gia tang la thue tinh tren gid tri tang them cua hang hod, dich vu

phat sinh trong qua trinh tie san xuat, lieu thong den tieu dung".
•>

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Nhu vay, cd the thay rang day la mot loai thue danh vao doanh thu cua moi
giai doan san xuat, luu thong san pham hang hoa, tu khi cdn la nguyen lieu tho so

cho den san pham hoan thanh, va cuoi cung la giai doan tieu dung. Chinh vi vay ma

thue GTGT cdn goi la thue doanh thu cd khau trir sd thue da nop d giai doan trudc.
Thue gia tri gia tang dupe cong vao gia ban hang hoa, dich vu, va do ngudi tieu
dung chiu khi mua hang hoa, su dung dich vu.


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Ca sd tinh thue GTGT chi la phan gia tri tang them cua hang hoa, dich vu qua
moi khau tir san xuat, luu thong den tieu dung.
Doi tuong nop thue gia tri gia tang la to chuc, ca nhan san xuat, kinh doanh

hang hoa, dich vu chiu thue gia tri gia tang. Doi tuong chiu thue GTGT bao quat

hau het cac hang hoa, dich vu phat sinh. Dieu 3 Luat thue GTGT quy dinh ve doi
tuong chiu thue GTGT nhu sau "Hang hoa, dich vu sir dung cho san xuat, kinh

doanh va tieu dung a Viet Nam la doi twang chiu thue gid tri gia tang, trir cac doi
twang quy dinh tai Dieu 5 cua Luat nay. "
1.1.2. Dac diem cua thue GTGT

Thue GTGT la mot loai thue gian thu danh vao doi tuong tieu dimg hang

hoa, dich vu chiu thue GTGT (vi vay thue GTGT cdn dupe goi la thue tieu dung), la

mot yeu to cau thanh trong gia ca hang hoa va dich vu, la khoan thu duoc cong
them vao gia ban cua ngudi cung cap, hay noi each khac gia ca hang hoa, dich vu
ma ngudi tieu dung mua bao gom ca thue GTGT.

Tinh gian thu cua thue GTGT bieu hien: ngudi mua hang hoa, dich vu la
ngudi phai tra khoan thue nay thdng qua gia mua hang. Nhu vay, ngudi mua khong

true tiep nop thue GTGT vao NSNN ma tra thue thdng qua gia thanh toan hang hoa
va dich vu cho ngudi ban, trong do bao gom ca khoan thue GTGT ma ngudi mua

tra. Ngudi ban thue hien nop khoan thue GTGT phai nop “da duoc ngudi mua tra”
vao NSNN.

Nhu vay, doi vdi thue GTGT, ngudi chiu thue va NNT la hai doi tuong khac
nhau. Ngudi chiu thue la ngudi tieu dung nhung khong true tiep nop thue vao

NSNN ma la do ngudi ban san pham hang hoa hoac dich vu nop thue vao NSNN.

Thue GTGT danh vao gia tri tang them cua hang hoa, dich vu phat sinh d cac
giai doan tir san xuat, luu thdng den tieu dung hang hoa, dich vu do. Thue gia tri gia

tang duoc cong vao gia ban hang hoa, dich vu cho nen thue nay duqc chuyen toan
bo cho ngudi mua hang hoa hoac su dung dich vu cudi cung chiu.
Nhu vay, ve nguyen tac chi can thu thue d khau ban hang cudi cung. Tuy
nhien, tren thue te kho xac dinh duoc dau la khau ban hang cudi cung, dau la khau


7

ban hang trung gian. Do vay cu co hanh vi mua hang la phai tinh thue. So thue
GTGT d khau trade se duac tu dong chuyen vao gia ban hang d khau sau va ngudi

tieu dung cuoi cung la ngudi phai tra toan bo so thue GTGT danh tren hang hoa do.
Tong sd thue ngudi tieu dung cuoi cung phai tra bang tong sd thue phat sinh qua
tung giai doan cua qua trinh san xuat, kinh doanh hang hoa, dich vu.
❖

Thue GTGT la sac thue tieu dung nhieu giai doan khong trung lap: Thue

GTGT danh vao tat ca cac giai doan cua qua trinh san xuat kinh doanh san pham,

hang hoa du qua nhieu khau hay it khau tu san xuat den tieu dung, deu chiu thue.
Nhung chi co ngudi ban hang hoa hoac dich vu lan dau phai nop thue gia tri gia

tang tren toan bo doanh thu ban hang hoac cung ung dich vu. Con ngudi ban hang

hoac dich vu d cac khau tiep theo ddi vdi hang hoa hoac dich vu do, chi phai nop
thue tren phan gia tri tang them. Noi each khac, thue gia tri gia tang la loai thue

duy nhat thu theo phan doan chia nho, trong qua trinh san xuat, luu thong hang
hoa hoac dich vu tu khau dau tien den ngudi tieu dung. Khi khep kin mot chu ky

kinh te, den cuoi chu ky san xuat, kinh doanh hoac cung cap dich vu, tong sd thue
thu duqc d tat ca cac cong doan dung bang sd thue tinh tren gia ban cho ngudi tieu

dung cuoi cung.
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Thue GTGT cd tinh trung lap kinh te cao: thue GTGT khong bi anh hudng

true tiep bdi ket qua kinh doanh cua ngudi nop thue. Ddi tuang nop thue la ngudi
cung ung hang hoa con ngudi tieu dung hang hoa la ngudi phai tra cac khoan thue
do khong phan biet ngudi do co thu nhap cao hay thap.
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Thue GTGT cd tinh lanh tho: ddi tuang chiu thue la ngudi tieu dung trong

pham vi lanh tho quoc gia.

Tinh uu viet cua thue GTGT: Thue gia tri gia tang cd nguon goc tir thue doanh
thu nhung cd uu diem vuot troi han thue doanh thu, duqc bieu hien cu the nhu sau:

Thu nhat, thue GTGT chi danh tren phan gia tri tang them d timg giai doan tir

san xuat den tieu dung nen khong xay ra viec danh thue trung lap (thue danh chong

len thue). Thue doanh thu quy dinh doanh thu phat sinh la ca sd de thue hien che do

thu nop thue. Do do Nha nude danh thue tren toan bo doanh thu phat sinh cua san


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pham qua moi lan chuyen dich tu khau san xuat, luu thong den tieu dung. Neu cac

san pham, hang hoa chiu thue cang qua nhieu khau thi so thue Nha nude thu cang

nhieu ma khong duoc khau tru so thue da nop d khau truce, do do viec ap dung thue
doanh thu dan den tinh trang thue thu trung lap doi vdi phan doanh thu da chiu thue

d cong doan trudc. day la diem the hien tinh hon han cua thue GTGT so vdi thue
doanh thu.

Thu hai, ve ky thuat thue GTGT don gian hon thue doanh thu. Neu thue doanh
thu bao gom 11 muc thue suat thay doi tu 0% den 40% thi thue GTGT chi bao gom 3

muc thue suat la: 0%, 5% va 10%. Dieu nay giup giam dang ke hien tuong tron thue.

Thu ba, ve mat xa hoi thue GTGT cong bang hon nhd vao co che danh thue
vdi muc thue suat thap danh vao cac mat hang tieu dung thdng thudng va muc cao
danh vao cac mat hang xa xi, nhd do nd gop phan vao phan phoi lai thu nhap va

dinh hudng tieu dung.

Thu tu, thue GTGT co tac dung khuyen khich hon ve mat kinh te nhd vao co
che khau tru thue dau vao va khong danh thue doi vdi hang xuat khau do do NNT
duoc hoan thue doi vdi sd thue da tra khi mua hang hoa, dich vu d khau trudc de

xuat khau.
1.1.3. Vai trd cua thue GTGT

Thu nhat, huy dong ngudn luc tai chinh cho NSNN: Thue GTGT la nguon thu
quan trong cua NSNN. Doi tuong chiu thue GTGT bao quat hau het cac hoat dong

SXKD tir khau nhap khau den kinh doanh trong noi dia nen thue GTGT la mot
ngudn thu ldn, on dinh cho NSNN. Theo thdng ke cua Tong cue Thue ty trong thue

GTGT tren tong thu NSNN tang tir 19% nam 2006 len 27,6% nam 2010 (binh quan

giai doan nay la 23,4%); Ty trong thue GTGT tren GDP tang tir 5,5% nam 2006 len
7,8% nam 2010 (binh quan giai doan nay la 6,6%).

kinh doanh trong nude va xuat, nhap khau. Thue GTGT gop phan thue day nen san
xuat trong nude thdng qua viec danh thue GTGT hang nhap khau ngay tir khi hang

hoa do xuat hien tren lanh tho Viet Nam; ben canh do thue GTGT khuyen khich


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xuat khau hang hoa dich vu thong qua co che khong danh thue dau ra (thue suat
0%) va hoan lai thue dau vao cho ngudi xuat khau, khuyen khich cac hoat dong dau

tu moi qua chinh sach hoan thue nhanh doi voi hoat dong dau tu.

Thu ba, thuc day hoat dong SXKD va luu thong hang hoa: Vdi viec loai bo
viec danh thue triing lap doi vdi phan doanh thu da chiu thue d khau trade khac

phuc ton tai cua thue doanh thu trade day, hang hoa co luu thong qua nhieu khau
cung chi bi danh thue tren gia tri tang them chu khong phai tren toan bo gia tri hang

hoa d tirng khau, ddi vdi hang hoa xuat khau khau cudi cung duqc ap dung thue suat
0% va dune hoan lai tien thue GTGT da tra d cac khau trade nen viec ap dung thue

GTGT da gop phan thuc day SXKD phat trien, md rong luu thong hang hoa trong
nude va day manh xuat khau, md rong thi tradng tao dieu kien cho hang xuat khau

cd the canh tranh thuan lqi tren thi trudng quoc te.
Ngoai ra, viec danh thue GTGT ddi vdi hang nhap khau ngay tir khau nhap

khau gop phan bao ho va thuc day san xuat trong nude phat trien.
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Thu tu, gop phan lanh manh hoa nen kinh te, chong that thu hieu qua: Viec ap

dung thue GTGT tao nen su canh tranh binh dang giua cac chu the khi no bat buoc

cac chu the phai su dung he thong hoa don chung tir de xac dinh thue phat sinh d

tirng khau, minh bach hoa cac giao dich. Tir do giup Nha nude kiem soat duqc hoat

dong san xuat kinh doanh, xuat nhap khau hang hoa thong qua duqc he thong hoa
don, chung tir.

Viec khau trir thue gia tri gia tang duqc thuc hien can cu tren hoa don mua vao

da thuc day ngudi mua phai doi hoi ngudi ban giao hoa don, ghi doanh thu dung voi

hoat dong mua ban; han che duqc tinh trang thong dong giua ngudi mua va ngudi
ban de tron lau thue.

1.2. Quan ly thue GTGT ddi voi doanh nghiep
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1.2.1. Nhirng van de chung ve quan ly thue ddi vdi doanh nghiep
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1.2.1.1. Quan niem ve quan ly thue
Xuat phat tir nhung goc do khac nhau co nhieu each tiep can khac nhau ve

khai niem quan ly nhu sau:


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Quan ly la su tac dong co chu dich, thudng xuyen lien tuc cua chu the quan ly
den doi tuang quan ly nham dat duac cac muc tieu da de ra. Theo each tiep can nay

thi co quan QLT dung quyen cua minh de buoc NNT phai thue hien nghTa vu thue

theo phap luat.
Quan ly la xay dung va duy tri mot moi trudng tot giup giup chu the hoan

thanh muc tieu co hieu qua. Theo each tiep can nay thi co quan QLT va NNT thiet

lap moi quan he voi nhau thong qua he thong chinh sach thue hap ly, dam bao su

ket noi giua chu the quan ly va doi tuang de quan ly la quan he 2 chieu co su ho tra

vdi nhau nhu: Ca quan QLT xay dung va ban hanh chinh sach thue phai phu hap
thue te hoat dong kinh doanh phat sinh cua NNT, chinh sach thue duac ban hanh
phai duqc tuyen truyen pho bien tap huan sau rong cho NNT hieu duac chinh sach

va thue hien dung chinh sach.

Quan ly la mot hoat dong gom 5 yeu to tao thanh do la: lap ke hoach. to chuc
thue hien ke hoach, chi dao, kiem soat va dieu chinh. Theo each tiep can nay thi ca

quan QLT co day du cac bo phan chuc nang nhu: Bo phan lap ke hoach (du toan thu
thue), bo phan quan ly NNT , don doc thu no, bo phan thanh tra, kiem tra....

Cong tac QLT tai Viet Nam duqc ket hup theo cac each tiep can ve quan ly

neu tren va co the hieu QLT la qua trinh hoach dinh ke hoach, chuong trinh, muc

tieu de thue hien; cong tac to chuc thue hien, chi dao va kiem tra viec thue hien ke
hoach, cac chuong trinh, muc tieu da de ra; tong ket phat hien sai sot, ton tai de
chinh sua, khac phuc quan ly d nhung ky tiep theo.

Hay co the noi: Quan ly thue la hoat dong to chuc, dieu hanh va giam sat

cua co quan thue doi vdi ngudi nop thue (NNT) nham dam bao NNT chap hanh
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nghia vu nop thue vao NSNN theo quy dinh cua Phap luat. Dong thdi qua do

hoan thien cac chinh sach thue, mo hinh to churc, each thue QLT cua CQT.

Cong tac QLT luon gan chu the quan ly (CQT) vdi ddi tuqng quan ly (NNT)
the hien d viec chu the quan ly su dung cac chuc nang va cong cu quan ly tac dong
tdi ddi tuqng quan ly de dat duqc cac muc tieu quan ly. Cac chuc nang QLT bao

gom bon nhom cu ban gan vui quy trinh QLT bao gom: