luận văn quản trị kinh doanh tình hình thực hiện về quản lý thu thuế gtgt và thuế tndn trên địa bàn huyện càng long

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TRIJdNG DAI
HQC TRi. VINH
KHOA KINH
TE LUAT VA
NGOAI NGi
BQ MON KINII
Tf
a) -f8 -
c€
BAo
cAo rHltc rAP TOr NGHr4p
cinnsvien bdrsdln: NGUYiN
TH! DtiM TRINII
Sinh vi€n lhuc hiar: DANCTHI(IMNGAN
Lfp.
THoEHKTA
Kto6:2008-2010
cwD: Nerlad hl Dtln tdr*
LdI Md DAU
Thuc
hien chn tudg chinh sdch cna Dang vi Nhi nudc theo xu tho nd oia
vn h6i nhAp
kinh i6 nn;n
phuo
v,r cbo sv ndiep d6i n(' dt nudc d€ nsAy cAng
sinh vai ciog cdc cudos
qu6c
fin cMu, dan d5. nhu ciu .hi licu cn! Ngan 36ch
NhA nu6c ngiy cang rsc Di d;p

|hs
yiu
ciu do. \;r d: dtu ra liL: chinh
qach
lhu6 crh Nhi nufc ta
phai
[en luc duqc sna d6i b6 sune
nsdy m6r hoin tlien hd
dA
phn
hqp vdi co ch6 kinn ld thi truane l€n con dftdg
h6i .nA! ki.i t5
qu6c
t6.
BCn
conn
phai
dafr bio cen d6i thu chi hing nrn mee tinl 6n dinh, hi9u
qua
ddng lhdi c6 l6c do.e
tich crc d6. nan kinh t€ ci. d5t nu6c. Do v$y' liec c6n d6i
thu chi
hdns nim d6g li v6n da ne
eiii
vd h& stc lh6 klln d6i vdi lmg ciip
nrong
qua
I utu
OuAn
ti lhui cd nieu lK ru nery 0l O? 2007

\a
2 Lual rhua
nti. Luat lhue Giii tri
sia
tt'g
(GTGT),
Luet lhue Thu nnap doa.h dghiep
(TNDN)
n rli,i viL di duqc si6 d6i, b6 sung. Day In hai lod thu6 rrt co bd de
gitp
cho hC ih6ng chinh s6ch thu6 cna
v'Cl
Nam tu@e d6i 6n di.n
vn
diy dn.
QLa
l0 nar rhvc hien. rheo
(t6
Ou6c
hai riap ruc
'Lia
ddi. b6 sung cho Ludr Urua
GTGT. Luat fiua
Ti€u rhu dic biet
(TIDB
),
Lu6l thua TNDN thi hAnl tlr ngiy
0 0 too4. |ren
(o
sd nndg

(hdh
s,tch dJ duoc
Ou6c
haisia d6i. b6 rue
rhi
nbien v! tang tam cia nan
2008 li
l0
chnc tricn khai fidc hi€n, ben cqd cnng
ci5 khic
phlc
nhnng sd xuil ludDg nic irong
qu6
trinl thuc hiQn. Nhim thvc
hiCn t6t cAc Luat thud da bs
hiLnh,
s6p
phdn
lhdc lhi tbing ldi nhi€n vu tbu
Nsen sh.b N1In nudc nltm 2008 ired dla bin huyen .
xuit
phat
rtt r:nn hinn chune cla cj nv6(. trone nnnne nlm
ean
d4 huyin
Csg LoDg dd c6
nhnng budc
phdt
tieD to,n dien lred nai n vvc- Nhhg vdi
ditr d':m

(i.
huy$n .) s:n xuir ndre nciiip
c\iam
77.b70".
tu khi c6 Nshi
qu).:l
rt:
"fhh
ttkL itv. Lie, n
qudn
u
tht thae crcr, ?NDN ftn dio bdn h@h cdtE Lot."
cwD: N&titfhi Dtinhkh
s6: 09/2002/QH
I 1 ngny 28/l l/2002 cna
Qudc
hoi kn6a XI. k' hop tht 2
va
ds
todn
ns6n sacb Nhd nudc nlm 2003 da
quy
dinl: T,i nam 2003 thuc hi€n Ei6m
thuC Sn
duns dal n6ne nghiep
(SDDNN
)
lrong han di€n, Chi cuc
thu€ huyen
Cdne Lone

trd th\rc hien dieo Th6ng u s6: I l2l2003ND-CP r.
nei\y r9lrr/2003,
Hudne
dan thuc hien Nelii dinl s6: 129|2003/ND-C!
nsay
03/l
l/208 cna chinh
phd
va mian,
sidn
thuA SDDNN. Cdn ngu6r ihu
'a
lhny
bi
phi
thi b{
giao
cho
Xi
1gl iap
qudn
ly lhr) n6ng hurtn. li( nc) Chi cu,
rhui hu)an Cdng Long chi
cdn lai rguon thu
chn
y€u
vd tl6.g a.i trd
qud
trang t.ong lhu NgAn s6ch huyQn
ili ld ngudn thu $ud tu klu v{c C6ng lhuo:rg

nshiep viL dich
4
ngoAi
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nd chi
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lA nguan fiu thu{
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rri
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gido
vien trudng Dei
hoc
TiiL vinh
6.
tinh hudg d;n, t .ng bi nling ki€n thlc vO ciDg
qui
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vu
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hudng nnln chuAn bi t6t va chuyen mOn nsl,iep
vu cho c6ng rec thvc 16 sau kni
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sao cho
hieu
qun
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nmg ld lqi ich xa hoi. D6 b li do en xin chon
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"
r?Nrl tiNrt rt(/c
HIEN
14

QUdN
L! THU THUE GIi TR! cIA TinG.1:HUi THU NH4P
DOANE NGEIFP 1:fuEN DL4 B)N EUYEN C)NG LONG
",
Qui
trinh thrc hicn bin than lu6n c6
ging
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re lhu ![ip rhdne
lin
kong
qui
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.du
\do
phd
rich
s;
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Ci
Chi
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c
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qum
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cd
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6n
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li nq vd
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en da d6p dru duqc
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quan.
En
hy leng r;ne
sau khi ra iNidg ninh s€ c6 cq hoi
ad vd co
quan
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lha
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rin! hu'ilg din cdc budc cll
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sv
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kian thfc co bd4 chi
dan
cbo em nhrng kinh ngien cna
cuoc s6ng da eo c6 thA
phuc
vu
tist cho cnng viec
cta ni.n
sau nny, Em mong iihg sau ndy nhiL
trodng se cdn dio tao thanh
c6ng
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ich cho rlft nudc.
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tj trn th,t8 crer, ?NDN th dir bar hn4r crrt LM{
24
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Di toi:
'n
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th@ ,iin i
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'INDN:
Thu NhAp Doalh Neliep

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cTN NQD: c6ng Tbms Nshiep
-
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.
Chuong I
GIdI THIFU SO LUqC Vi CHI Cuc THUf HUYEN CANG LONG
r.r. D{c diam Kinh 16-Chinh tri-X! hoi cna huyen Cnbg Lory:
Cang Long Ia huyen cna ng6 cna lini l rd
Vinn phia
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phia
T6y
Ci6p
hut+n
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phia
Nam
gir!

tuyir
(iu
Ki,
hu)rn Tidu
(An,
phla
D6ng
gid!
huyen Chau Thiol !n sdng C6 Chien vdi di€n tich 3?9.4839 h4 tro.g d6:
d5i tr6ng l$a 300.3881 ha,66.5418 ba.lt h6ng cay hu ndn, di€n rich cay ndu
5.787
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Ca'n
ki
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ha ld
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phi
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d6 bao
edm
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ki
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dang duqc

klqi day.
l orin hr)€n co lJ ri. Ol
rhi
Fan. 135 ip kndm. Ddn s6 chug
10l.076 nguqi.
dan loc khme chi6m 5.725%. Trone hai cuoc kh,6ns chi6n chdng Phdp ve.h6ng Mi
Ddng b0 vn
quan
dan huyen Cdng Long dn hp dtrdc lhdnh tich xuer snc duqc chi tich
nudc
phong
ting
"Dd
vi ann hmg ldc ltqng !n irdg nhen
dAn",
+
vl kihh i:
voi dtrdns 6i d;i moi cia D,ing duqc cu rG hoa
b;ne Nehi
qu)ar
Oei h9i d?i
bidu lin iht vlll cna huyen Deng bO hyen cine Long. Nan kinh € ti6p tuc
phit
t
ie
nhiau chi ricu dat vn wfl ki: hoach da ra. Tdns
eid
tri
sd' xudt otc nedrh 959
t

ddne.
dat 97,66%
kd hoach,
so
nam 2007
ting 9,98%. lrons d6
gi6
tri n6ng ngr
ep
573 r,
dbn& d{ 97,23% ki ho?ch. so ntn 200? llng 33 it ddng, .hi6n tt hang 59,75%;
si6
rlithui hai san ?0 r' d6ne. d?t 93,33% ke ho?ch, so nin 200? idng I ty d6ng, chieo t,
t$ng 7,29%;
gi6
tli cons nghie!
-
ftu thU cOng nghiep 50 n' diin& d?t 98,04% k6
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5,22%!
gi6
td xay dvng 119
t
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gi6
')3r^it"nnhhhhthtth,niq"arqtu ut GrGr, .NDN tit
q,
bnn h,ti4
cdry LoE"
awD

N2rlln rrt
Dit6 rinh
ti dich
vu 147 ii {idng, dat 103;52010
k6 hoqch, so
ntn 200? ting 40 ti ddng,
chi6m
9
hang 15.33%i
thu nhap bi.h
qnen
diu ngui'i 7,3
deu ddng / ngudi
/ ntun, dat 98 64%
k6 hoach,
so nrn 200?
i.ng 7,35%.
Da 16 hd cin di
seu vdo not s6
rmn vuo.! th6
'
vA a1he
Bhiqp:
Ph6l 1riar
dnng huog
vd c6 nhhg tian
bO n16i itong
chi dso ihqc hien chnven
d6i
cd ciu san xui,

g6p
phAn
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si6
ti kinh
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vi dien tich. l?o duqo
nhiiu
n6 hinl t6t
ndng sufi, chft
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qui
sin
xu6t 1nns caor
c6c ti€n bO kloa
hoc ki rhual
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sido
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trong sen xuAt
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phAn
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ohfu
luqns vd
sie
d snn
phdm. Dien ilch tr6ng
Ind 300 3881 ha, d.t 98,85%

kd hoqch,
so nlm 2007
giAm
2,5%,
ning suit binl
quan
4,6 iii/ ha, dat
101,?6% ka hoach,
so
nAn
2007 tlng 5,74%,
sdn lu@g
200.543 trn, d?t 84,15%
kO ho?ch, so
nim 2006
giim
I l%i cay
mnu 5.787 ha,
dnt 10l,62%
ka hoach, so nin
2007 6ie352%.Av
.6nB
nghi€p
ng;n ngay
l 652 ha. dqt
I I 1,290lo ke hoqch,
so nln 200? lang
474 ha
Thvc
hi€n k6 hoach

chuyan ddi co
ciu sdn xuit t6ng
nghi9p da1 nhia!
ka
qui
rich cvc idns
di€.n tich chuydn
ddi 902 ha dit
t'6ng l[a k6t
hqp vdi adng mau, dien
tich
lna chuyan ses
hang l6c, trans
c6 nuoi bd, lna
smg hdng cav d! t.ai,
lia k€t hqp
!6i nu6i thui san
!A cai l4o vudn
cey kdn hieu
qui
Ngoii !a, cdn tr6ng
ndn rm duqc
575.000
mdt nO
sdn luqng 863
dn dd 104,54%
kE hoach, trn cdc
l&od chi
Phi
lqi

nhu$. kloans
05 t ieu dane/
10oo ndt m6
-
Td chtc
chuyen
giao
tnoa
hoc ki lhuol
va chin nu6i, trdne trat.tuqc
220 b!,
m 8936
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d!. Ngoni E.
ctu
6
chnc hoi tndo
vn d chtc nhan
dns
03 n6 hlnlt
hm dn cO
hieu
qui
kinh t6.
Da kip tha'i ngEn
chin bnng
ph61
qic
loqi dich bfnh tcn
gia

sic va
sia
cio, huyen
chi d4o tion !6c
xin t €n
gia
cdm 84s
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gia
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phun
xil L 102 lit thuijc
deu doc v'ii dif, dch
chudng ft4i
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w6ng. Ddn lay
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dd! bd hien c61925r
con 64t 92,26o
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hn

*
Thr"ow
ngi
-
nich r$
-
Phit Trio! dien:
D6ng dien
vAn hn 09 tuyon trung
rha,
22.230
m dudng day lrung
fi6,49-050 m dudrs
dung dioD.
.6's t6n8 s6 lodn huyin
c6 36.202 h0
s6 h6,
dal 100% k6 ho?ch.
D6ng {li'i ih6ng
qua
2010 !a d6n
nln 2015.
l8 tuydn ba lh6r
d6ns ky
phet
hidn
dey
ha the,
ph6t
tri6n mdi 250

h6 sn
s,i dfng di€n
chi6m 96% so vdi ldng
dC
6n
pbiu
ti€n di€n
giai
doqn 2007-
kd hoacb
da tr6u l2s con dal64%
t€ hoach: din heo ?0.294
mn ilflt lo0327o ke
ho?ch. de
d€ 820 con dat 96,47%
k€ boach, dio
gia
can
2?5-5 15 co.
-T6
chnc tod dUig
d'en ticl ao, hd hong
nnm
qu.
ii6 tbA nuoi I 065
ha i6m, cn
cdc
loai, d4 76.07%
ka hoachrsdn lualg
thn hoach 12.617t6n, daj 91,?6010

k6 hoSch.
t'ors
d6 sad luqns
khai rhnc nii ddng 3.516
dn. sdn luqng
nudi tijns lhri sdn 8 636
rdn, sin ll(ng kha'
rhdc ven bit 465
tin
-
K6r h9! vdi sd
thui sad va
pnan
vien
quy
hoph thui snn
Mi€n Nan iien hdnh
qtry
hoach nu6i c6 da
tron tod huyen vdi dien
tich 2.5 l8 ha.
'
Snn
fldt c6ry seli1p
-
tiiu fin cAhe aehiep,
Trcng nan
qua
sid
rri sen xuil udc d?i

167
q
ddng, d?t 96 53% kE
hoach, so nln
2Q07
r^ns t9,7 tvot todn
huye. hi€n c6 L446 co sn sdn
xuit, so vdi nlm 2007 tdtg 53?
cd so; hoat
dong chn
yi:u
d cdc
linh vtc dginh nghd: Xay xdt
ludg th\rc, sa xu6t
gach,
chiiu lic xudl
khiu, td so dua hnne ihn
c6ns mt ngh9,
qtc
sdo
phan
tn cey
I{c,
cay din. sna
chnd
gi!
cOng co kli
vdi tijng v6n kinh doaDh tr€n 60
tt ddn& de
e6p

phin
giai qny6t
viec hm cho 7.076
lao dong chidn vn bo .l6ne
thdi vu liL 6.800 lao
d0ne.
Di&r'n
tu|t tt@ hicn fi
qun|
4
h tn'i Grcf, TNDN ttn di' bd't,ntat cdns
Lory-
ewD:
NzaZa mt DPi rn
-
Thl@g
mai !A dich vur
.
Tdng wc
mnc bdn lc hine ho6
!d doaih thu dlch
vu 2lo ti d6ng, dei 95,45%
k6 hoqch. itug
5,45% so vdi cnne
ki; snc nua cna den
* tine klr,
e6p !h5n
thnc dav
sAn xuit
phrr

iri6n. Ho?t d6ne
thudg mqi da
c6 bu,rt d6n bO va dAu
tu @ sd v6t chit,
rrcns rdn
dn dAu tu tt ngen
srch huyen xay
dmg ndi chq Mi Cim
vA Nhi Long
Phn,
i6ng kinh
phi
ddu tu lren
200 tdgu d6ns.
Dich vl! van 6i c6
.hiau d€n b0 titng bt6o
nAng cao
chit luqng
van di hing ho6 vn hidh
kliioh c6ng cons,
thay th6 c6c
phumg
tien kl6!e
tltm bAo e toan
eiao
th6ng viL vC sinh
m6i tddng, nd cdc tuy6n
dudng xe
buit
phlc

!1t l6t
cho u ciu vat
chny€n hins hoa
vd hioh khAch, sin lugng van
chuy6n
hAng hoa dal 996.865
idn d?t I16,2%
k€ hoach. Meng ludi
th6ng tin fien
hc
phar
rritn,\m
huog hiin ddi.
drn bao nnu ciu
rhdne rin liEn lac
(one
nuoc
vd qu6c
16, doad tu va dich
vu Be chinh
vian tb6ng
gdn
13
t
381 tneu
dijng dd lG% ke
hoech,
phat
tiAn ndi 2.077
niy dien tho?i c6 dinh,

neng l6ng s6 toin huyen c6
14 ?66
mdy di€n
thoqi, binh
quen
8,8 ndy/ 100 dan da.l
102,02% k6 hoqch ting
16 m6y so vdi
cnng
kt.
Ti€n hdnh
khiLo s6t
phuoe
dn
md long chq Binh Phn,
khAo s6t di. di6m xav
dgng
chq
gqo
Tan
An viL thi bin Cdns
Lons; kc bi€n 6p
eid
dan
bn vA
ph6t
dong
gidi
l6a
da xay dlne dua,ns

noi bO viL hQ lh6ns
lho6l dudc chq xa
Tan A4 ddng thdi t6
chrc khao sdt
$u
wc
C6n
HO xe D,tc Mt itd xin
chn tddg
quy
ho4ch dian
du llch
kinh la
vrth. Trcng ndn
phdr
tian nti 132
hO .ling k, kiih doan}, d6ns
thdi ngmg
vn nehi
kiih doanh 617
h0; hiCn nay toan huyen
c6 1.983 h0 kinh doanh Uiuong
mei
-
HJi nen
qud 12007
-
2008 )
n;1 kinn ri
(@

huyin
CAng Lone c6 r6c
di rdng
lMhg
ki.h t6 khd cao
sd vdi c6c ndm 1ru6c.
Nlip d0 GD? lane binh
$en
cna hai n m
b t9.96%.
tl t\;:
"nah
nn
iF Mat d
q'h'
I! tht thnt arcr,
TNDN ntn
40
bh
hqtu cqs Lors"
song sone vdi
c6c diau k'fu
phtr
tri6n kinl t6 xd
hoi trong c6c n{n
qua
Nsen
sdch
\hA
nvdc kh6ng

ngmg tanglen
ndm sau
(ao
hm
n6m Fvdc drm bAonhtrc,uchi
tid
thddng xuy€n
vn
(ch
luy dAn
tu
ph6t
hidn. T6.s
thu nsen s6ch
Nnn nudc hilg
nen ddu trlg in
20 25% h ddn
biy cho nhiine
.in d6p theo thsc
hi€' holn thdol t6r
nniid
\v k:nn G
-
xe hoi
o dia
phu@g, Vuc rieu boAn tHsn
cdc chl tieu k€ hoqch
Nhi nu,tc h
dt
qum

kang,
t?o tian dd cho nan
kinh t6 ngav cnng
inng clic h@
Ditti'
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ht"hth@ hitr
rd4!hry.r' ut erer,TNDNftn
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1.2. T6 chtc bO mty cn'
Chi C{c Thu6 huyfn cnng Lutrs:
1.2.1.3o.16t6chtt :
Cbi cvc lhu6 Huyed Cdng Lo.g c6 t4! sd dnt tai kh6m IIt th! iijr
Cdne
Long,
cOng tac chuyen ndn t
vc
thuoc Cqc thu6 Tinh TiA' vi.l, ddng thdi chiu su chi rtao
Iwc 1i6p cna Huyh ny. Uy Be Nhen Dan huyfu, Chi c\rc thu6 ln dd !i16 chnc,

quen
ly thu thue,
phl
vA l9
phi
t en dia bin
quan
It hiih chi.l cta huyen dnng theo
quy
di.n
cn.
phdp
Iual vn cnc vnn bAn tnnc c6 [en
quan
d€n c6.g tic hdnh ihu. chitr
su chi dao
huns uin cis co
que
hu; cip ncn dem beo hodn rhinn ka hoach rtuqc
sido.
Do
nang rinh chdt
quAn
l, va nghiep vu liL chi,
y6u
nen chi
Cuc fiua $ut'rg xuy€n ih@
d6i tinh hinh di€n bi6n ki.n t6
-
xd hoi ren

dia bdn
quan
ry,
dd xay d!n8 k€ horch rl4t
lic d|jng vdi thuc ti:, lren cd sd llAo sAt ki€n rra rinh hitrh
sAn xuAt kinl doanh n€n
dia bin huyen, hios rhnng, hiLns
qui
c6
so, t6ne k6l kip lhi'i bio c{o UBND Huyen vd
Cuc thua Tinh, de c6 biQn
phdp
chi deo id chfc thvc bicn. Thudng xuyen
ld chfc ki6m
mvicongtncchuyinnon.qlr rrinhqudn lyrh; nhurichtc
fiic6nbi@ngchd
ngdnh thu6
gini
vn ftanh lich.
Doi thu6 c6 nlien !! d6n d6c thtr hi€n diy dn, kip
rhi,i cdc kloan ihu nop vAo
Kho bac Nhd nutc dnng rheo l0 Eiau k,
bat cna ne,Anh Thu6.
Chi c\tc lhu6 chn dong kdt hqp ctug c6c cd
quan
ban nsdnh
c6 li6n
qum
da t6
chtc x€t duyet dins ki ki.h domh,

dang ki lhu6, t6 chtc
quin
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giiy
td cec co
sd ddns ki thu6 cna cic lhanh
phan
kinh t6 kong huy€n. T6 chic c6ne
rdc th6ne ke
!hu6, rhiin hqch bien lai, ki6d tr 6ng tnc n6p lhu6
qua
kho
bac NhA nudc theo ding
quy
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ph6p
lua! ftui're xuyen
ph6i
hqp cnng c6c ngi'h d€ kiEn
ta cb6ng rhit
rhu rhu6, chijns
sim
En thuo.g mqi
klai man
hu
thua. ki6n r.a c6c cd sd
sen
xuir
ki.h doaih vi
ph4d ph6p

luar va thua,
ka cd kiam tua rrong noi bO ngAnh thu6. ciri
quya
va t i la,i
qtc
dm kli6u nai,16 c6o va thu6 ci. c6ng den
dnng ft@ thdn
quyan
cna Luit ihu6
quy
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quran
cna cuc thu6 Tinh,
quAn
li vn sn
4rg
kinh
phl
dd !i dLins th€o
quy
dinh cna Luat Nge'
s6ch. bAo c6o k6t
qud
thu dong thdi
eitu
quy
cqD: NE4i' hi Dtn
fti'r
;
oi$i,.nnh hi bmrifrui

$dn
a
fiu rtut crcr,|NDN"enab b
n
nqa'
cans Lo"s"
GtuD NPttin mi
Diin rdhh
dinh.
kip thdi
phAn
tuh
nltng fiua!
ki,
kn6 khln tong
qud
tritrn thvc hien vC @
qud
clp lren
da c6
,
kien chi
rho kip thi'i.
ngen sdch tr€n
di. ben. Chi
cuc thu6 Huyen Cars bng
duqc
duqc sip xdp
tbeo cd cAu
sin

c6 08 DOi
cin ot vdo s6
thu
sip
x€p lA Chi cuc
loai 3,
CHI CUC
TRtJdNG
cHr
cuc PHo
cHr
cvc PHo
L2.2. Co cau
6 ckic nhien
ru:
L2.2,L Ban
ltnh lilo:
Be
h.h deo
gOm
03
d6ng chi, mot Chi
c,rc lNdng
Phs
tr6cft
hnl dio
chus, nOt
chi cuc
ph6
phq

tdch thu6 c6ne thuos
nghiep dich vq osoii
qu6c
dotuh,
n6r
chi cqc
ph6 phtl
trach ning rhu
li€n
quan
dfu dai !a
phi,
l€
phi.
Bm lenh dao chi
clc l\u€
c6 nhien vq da
a
phtdg
6n lh6re
nndr Enl d4o toar chi
cuc, d6n d6c ki6m
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n It ttu
nnt Grcr, ?NDN tit dit Lln
ht9n cdrE t'ry"
cnp\"",kn,tpi,m
ha viqc ihvc hien thu Ns6n sdch ftn dla ban dan bAo thu dnng, ihu dU hoAn therh chi
L2.2.2.
p6i

hiLnh chinh-nhen sr-tiLi vu-quin triin cn':
Ginp
chi cuc ttuadg chi cuo thu6 ttuo hien c6ng ldc vdn thu hAnI chinl,
qua
tri, riLi vu viL
qunn
Ii cnn bO chi cuc fiu6.
r\nrgm vu cu rne:
-
Th\rc hiCn cdng t6c vin thu
hdnh
chinh
va
quan
ri cna chi cuc $u6.
+xay
dmg chddg hinl, k6 hoqch c6ng idc cia co
qud,
d6n d6c $vc hien
chuds
trinh ki: hoach c6ng lic .
+
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phar ph6i
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loqi cons vin, hd sd rhua theo
qui
dinh va vdn thu Im t
!
cnd Nhd

nuOc, cnd dgi !A
qui
ch6 hn viqc ct! cd
quan.
+
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phors
trno lhi dua cna ogalh, cna dia
phu@g.
Th@ ddi vn l6ng
hqp
c6ng t6c thi tiE khen lhddng cia Chi cuc lhua lheo
qui
di.h.
+
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quan qunn
li kho
hang,
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vi,
di xudt viec
udg
bi co
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phudg
lien ldm
\
i9c cho co

qum.
+
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li vi€c st dung con diiu theo
qui
dinn.
+
rbiSi hqp bO
phen
klft hong viec d6p den, tiap khdch ddn co
que
hn vi€c.
-
Thvc hiQn c6ng tdc ldi
v!
cna chi
qrc
lhu6.
+
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;
qurid
ly vd thvc hien thanlt toiid
,
chi
!_i(rian luoe.
Lhuone.
phu
cipr hins rhme cho cdn bO c,la co
qrm

Lhdh
qu)ar
rou
vdi cdc tld vi vd on.inn tung viL ngoii nginh theo cht d6
qui
dinh;
qugn
It kC lo6n,
quy€r
ioin kinl
pht
rheo cha dO
qui
din1l
.
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"nht
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tu
quir
t! tht'r c1tr, ?NDN nen
qr
bdr hute, ctne LMs"
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-
Tnrc
hien c6ng t6.
qu.{n
It cAd bo(he ch{tc ndng cta @
que

sri' dlDs c6ry
+
Ea ngni n6ng lwng chuyan
nsach, ki luet d6i vdi c6n bO chi cuc thua-
+
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phen
c6ns c6d bO
git!
c6c t6, doi thu€d\t
ki€n cin b0 di hac
+
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hoach
cit! b0 ld.h dgo cAc t6, doi t ong don
vi.
+
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q!6n
lm trir h6 sd nghiop
q!
va cdc
vdn
bdn
lhAp
qui
cna NhA
ntdc rbu6c linl vuc

quan
li cna t6.
-
Thlrc hien c6c nnien
'u kldc do chi clc tddng chi cuc thu6
siao.
1.2.2.3. Doi nshiep
vu
-
dd toAn:
C6 Dhien
v!
gitp
chi clc iru@g chi cuc thu6
budng dAn ngliep !q thu6,
tuyen t.uyan va h6 tuq
cac t6 cbtc, cd nhan trong
vi6c
lhuc hien
nghid vr ftu6, l6p
d{
todn thu thu6, thvc hien
viec
tinr.
Ep
s6 tbu6, k€ todn th6ng kc $ud
,
quan
li
cac bai in chi $u6,

rhu lC
phi
isdc be, thu,6 chlyan
quyan
sn dltg dh
,
fian cdp
quyan
sir dltng dAt, cac kloan ddu
gi6
va dit dai
,
tai sin
,
phi
lQ
phi,
c6c khoan lhu
lh6c
ph6t
sinh rrao dia bd
thuo. thAn
quyan
quan
li cna chi cqc
thu6.
1.2.2.4. Da, rruyen rru)
-hdrrensuoiniprhu;.
-
Thrc

hien c6c hocr dOng hd trq cic tii
chnc, cd den nop thud cug ci!
thone rin,
hddng dAn
,
t n li'i
va
chinh s6ch
thnA, cdc thd
qE
vd thu6 nhu : ding ki kC
klai
ftu6, nop ihuii,
bp
h6 ,o xin
mi€m
gidd, quy€l
to6n thu6. cdc
qui
dinh v€
hot don
ch'iig tn, cha dO
k6 lo6n th6 cho cac t6 chw c6
nhan nop thu€ vn td chfc c6 nlatr
'
T6 chtc vn thrc hien c6ng
tac tuyen truyan cAc luat thu6.
-
xty dmg chumg n:n} biin
phdp Inan

urai
quan
li rhu lhuC
\a
thu kl6c Fen
dia bdn
quAn
lr, thm n@ cho chi oc
ttudg chi clc i.hu6 hut5ng dan viec fi\rc hien
chinh s6ch thua
viL lhtr kl6c, c6c bien
phdp
nshiep
{r
quil
li thu th!€ tren dia bao.
o6$tt
"nfi
hhh t'w hitu
i
qtu
ti du,hnz GrGr,7NDN ht" alo brn tuten cd.E t'ry"
-
Khno srr
iinl binn san xudt kinn doa$
cna cdo 6 chtc c6 nh6n nor thua dd c6
k5 ho?ch diau
chinn dodh thu vA nfc ftua cna
cdc hO, dAn blo c6n d6i
gina

oic dia
bAi! !n soat
crn ci dnn tbu6 cna cdc d6i thu6
sdi
En.
-
Phoi hqp cac d doikn6c rone
\iEc \ny dhg d{' ro6n,hu.
Lhdh Fa kiin lra
cdc t0 chric
a{ nhed nop ihue.
1.2.2-5. DOi ke khi
-
ke 1o6n
tbuC vd lin hocl
-
rhan iich d6rn
ei6
cnc ahi tieu kinh t6 cdc sit
tieu ten
qud,
chn tri viec
lAp dv
totn thu thu6. $eo d6i
!n lap bno cAo tini hinh lhuc
hi€n d{t lo6n thu thua hang
thAng,
qui
,
nan lheo

chC d0
qui
dinh.
-
Lep
s6 ddh b? c6c rd chfc.
cd nlon nop ihu6. l6ng hqp ddh
sdch c6c t6 cbic,
ci
nhan xin c5p md s6
thu€ tn cic doi thud chuyan
d& d6 hinh c6p c6 th6n
quye! gidi
quy6t,
nhin
gi6y
chlme rrran
ding kt d! s6 $u6 vd chuyan
f! cho .!c doi 1hu6
-
Ka to6n theo ddi s6 thu rO!, lhlic
hien th6ng ke va thu6, th\rc
hied c6c ch6 d0
biio
c6o k6 toin h6ng kC thu6
thed
qui
dlnh .
-
E(ii

chi6u bien hi rh!.,
phi.
le
phi
rdi bO thua.
Xn
ry
cac troime
hqp
ph61
bien c6 sq chonh
lech iheo
quy
di.h,
-
cug c6p cac th6ne
tin cin rhi6l cho bO
ph6n
nghie!
vu. h6 tls,6 thmh lra vd
DOi ihud
phlc
vu cho c6ng ttc
quan
li lhu.
-
Quin
li va st dme c6 hiiu
qud
thiat

bi tin h9c.
e 86 ohd ouiin
lt;n ch,:
-
K61o6n
c6c lod 6n chi thu€,
eip
phft
vn bin in chi thu6 cho
cAc d chlc, cd
nhan
trcn did bm duqc
phtn
cip
quAn
It.
-
Thdh
quy&
to6n in.hi thu6 vdi tnns c6n b6
lhu€, dd vi t6 chLlc vd cA than sn
ti.ri,
nth ht'h ttvc Mtn vn
@nn
Ij tttu ttna ercra
?NDN haa
4'
brn hqtu cnrE Lu3"
ewD:
\pnrt"

n4 Diin r4ah t2 slltt: Dory nl fln Nstr
-
chn tri
ph6i
hqp vdi c6o bO
phan
liOn
que
lrong cOns
ltc xdc ninh hoA ttd .
Tdls
hqp, ths doi
,
en
yeu
cAu va lii k6t
qud
xdc
mi.h ho6 tl@
cho
cdc don vi
rrons co
quan
vd noi bo nglnh.
-
Ph6i hqp cAc bO
phan
[en
qum
da kian fta ri€c

que.
lt, sr, dlng in chi fiua; xn
li
hoic da nghi xt
Ii cdc vi
phan
ve hoe dd, ch{tng 1i, . . . thco
quy
.l!.h
cna
ph6p
bat .
-
Lip b6o cdo
ti.h hinh sn drdg in chi tbu6 dnne th€o ch6 dO
quy
tlinh, |aP du arl
\:,i dung;.hirhui
v; ri hoach in in
phu, !u
cho cone rdc
qudn
li
rhua.
86
phin
thu 16
phi
ttu6c ba. chuv€n ouv€n:
'

Ti6p nhan td khai
viL hd sd ci6 .6c 16 chtc, c6 il6n nop t€n $u6,
phi
l€
phi
.
-
T6 chtc c6ng t6c b{o
quan,
luu t.n hO so nghiep
vu vd
ciic vin bu
phdp quy
cna
Nhd du@ rhuoc linh
vuc
quin
li cnng nnu tlmg b6
phen
chuy€n mon trong ioa.
-
nrvchiircrcnntdrukrd"
oochi(uctrumgchicvc
rhuieiao.
1.2.2.6.
EOi lhanh ha, ki€m 1ra:
cinp
chi cuc trudng chi cltc lhu6 thanh tJa,
ki6n Id vi€c chd! hlnn
phip

bat thu6 cna cdc tO chtc, cd
nhe' nop lhu€ viL clc cd
quan
d cbic duqc ny nhiQm thu.
tharh ka, kidn tra noi bO
cq
quan
thu6 trons vie. lhuc hi9n
phdp
bat ihu6
,
cdc ch6 dO
qudn
li, xn li c6c hanh vi vi
ph?n
trons Iinh
vE thn6,
siei
quy€t
cdc khi€u n9i, t6 cdo
kong thdm
quyan quy
dinh cia
ph{p
luat
Nhiim
\r
clt
thd:
-

XAy dlns chrong
trinh lhail lm, ki6n ln c6c 6 chtc, c6 nh6n vn thanh tra,
ki€m tE
n6i b6 cd
quln
thu6,
'
Thw hien thdh tra, kiam ft
c6c t6 chfc, ca en n6p fiu€ vA c6c cd
quaq
td
chic duqc
ny nn,.h fiu mng
vid(
chip heh luir thui.
hdh |lo. kiim Fa ndi
bd
cd
qm
thue trons
vicc lhlrc thi
phAp
luai lhue.
quy
ilinh
quan
li
,
quy
dinh cna

nsanh
Dtt\i.
"nnh
hnh.\rcrErvn
q'dn
ti,ru ni ercr,INDNhar
40
bra Lqlacdrg Long"
cwD: Nu,i
rht Din
hth
lhu6.
xn ly hodc
dC nelri xn
li d6i ldi c6c
rd clnc, c6 nnen
vn can bO ftua
c6 vi
phqm
'
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eiei
quy6t
ttri6u
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co
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ln
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-
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quAn
It nq
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qudn
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th{ng sau kli dng

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qum
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dinh cna
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,
ti d6
m thm ntru
de xuat kip thi,i
adi hnh d?o co
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trong
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li
vn
Up
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va ti.h chip
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khi c6 thOne
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cna cd
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u r''.
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ra mt,nr
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fi
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nia ao bdr hatu cn"c
L'ns
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r
i
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K€r hqp vdi DOi Thanh t! kiam t a,
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xnc ninn

diji vdi nhnng 1'! klai c6 di6m nel
vin va v6. dd
8ie
lan hong vih ke khai
ttru6.
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cdo s6 ttiu, nq dang chuy6n sog rh6rg sau
cho
ldnh ilao cd
quad
niin de c6 hutug
chi dao.
Dijng thdi xen xdt cdc douh
nshiep. cd sd kin! dodh od!
nq
tian
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pltii
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rdi san 6p dlDg.6c biin
ph6p
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vio thdi dian cu6i nam
td cbnc rA s6rl vi d6n d6c chn doann
nghiep iu nh6r
vd hO kinl doanh
cd thd ihvc hiOn kC khai fiu6
vi& nop b4o c6o
quy6t

todn nin, 860
cao Ai chinn.
fteo d6 t6 chfc ki6m ra b6o
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bi
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quin
. Da
len cd sd xen xdt
,
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viL b6o c6o
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io6n
ndm cna dor.h
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t
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noi
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co co sd
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cho Nhi nddc t6n
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ein
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rn
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i
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thuong
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nhir.

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phons
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ler
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h nfi.i' fiJnh
lit
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r:
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quan
la' di
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c6p ldong b6ne
cho
quAn
si
vi
quan

lai, nhi cim
quvan
di dil mot
he th6ng lhu6
kh6a nhin huy
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cho de che
(hi
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ltr stur tha
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cap tu
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n c ld do.
k|6rgcrntbiap rioho?t
done kinh 16
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nit huh i!, tuit
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