Các nhân tố ảnh hưởng đến hiệu quả của công tác kiểm tra, thanh tra thuế tại cục thuế thành phố hồ chí minh

-
ISSN:0866 • 7802
SO
04
T~p
chi
A.'
HINH TE·
12·2013
_ A.
HY THUAT
•
Toa soan
&
tr] sl1
530 dai 19Binh Duong, Phuong Hiep Thanh, TP.Thu D~u M9t, tinh Bmh Duong
Emai1:
3 THANG 1
KY
Ml}C Ll}C
Trang
1. Doan Thanh
Ha:
Thuc trang
giam
sat ngdn hang il6i vtri
cac t6
chtcc
tin
dung tren
ilia

ban thanh
ph6
Ha Chi Minh 3
2. Nguyin Quae Nghi: Cdc nhdn t6 anli huang ilin
mire
ilt}
hai long cila cong il6ng ddn cu il6i vai su:phat trien khu
cdng nghiep: truong h9P cac khu cong nghiep iliin hinh
0-
il6ng bang song CUULong 16
3. Vii Van Thsrc:
Ma
rt}ng va ndng cao hieu quiz cho vay
khdch.
hang ca
nhdn tai cac
chi
nhanh.
agribank
tren
ilia
ban thann ph6 H6 Chi Minh 23
4.
Kh6ng Van Thiing, Trinh Bieh
Toiin:
Kinh nghiem ndng
cao chi
s6
ndng lice canli
tranh ilciy

manh.
thu hut FDI -
nghien cuu truong h9P tinh Bilc Ninh 31
5.
Nguyin Tran
eam
Linh:
Danh.
gia
cua khacb hang ca
nhdn
v~
nguon lice doanh nghiep .41
6.
va
Tiin Diing: Cac nhdn t6 iznh huang ilin hieu quiz
cua cong tdc kiim tra, thanh tra thui tai C1,lCthui
TPHCM 49
7.
t.s
Dinh Binh: Thlj'c trang va gidi phap nham phat triin
kinh ti tu nhdn
0-
Binh Duong 66
•• ~flilf.fjJ~mu,l1ir-""'(1on~4HO'.h
A"~
"lH~~~
"",g"AY
'·'-",,:bL~b~
8. Nguyin Ieng Vii, Nguyin Thi Duy: Phdn tich cac

phuang phdp tinh tai trong song len ile chiln song
dang tuong dung 76
9.
t.e
Kim Anh: (/ng dung logic ma ili~u khiin n6i 114m
cho tuabin gio su dung may phat dien khong ilang bt}
nguon kep
84
10. LU'UTri
Anh,
va
Duy Long, Tran Thu Tam: Xay dung
mo hinh
truong gio
trong biio va ung dung mo hinh mo
phong con bdo Fritz 96
rIJJitIYJi1i7~I1••
c~fw/l;qil
41;,
11. Truong Thi HiJn, Tran Thi True Minh: Mt}t
s6
giai
phap eMutranh, phong ngira il6i voi hanl: vi vi pham
phdp ludt moi truang trong
linn
VIj'Ckinh doanh tren
dia ban TP HCM I03
12.
va
Thu Phung: Nhom lai ich gay tdc dong xciu din n~n

kinh ti va giai phap di~u chinh ll0
13. Doan Thi Hung:
rsi
co
cdu n~n kinh ti
0-
Vi¢tNam tir
goc nhin
Itch su va
/0
gic 120
!Thoii'tlit,:J(hoa.'1i:e
~/1!Ja(j
tan
14. Nguyin Quyit Thiing: An tuong ddu tien 128
15. "Hiin mau cuu ngutri - mot nghia cu cao dep " J30
16. Phan Thanh
Nhan:
15
ndm mot chang duong 132
17. Bui Thanh Tam: Ht}i nghi khoa h9C sinh vien
khoa Ky thudt - Cong nghe ndm 2013 134
Tfing Bien t~p
PGS.TS. Nguyin Thanh
*
Ph6 Tfing Bien t~p
ThS.NB. Tran Thanh Vii
Hqi dang Bien t~p
Chu tlch:
TS. Vii TJ XiJn

Cac iiy vten:
os.
TS. Nguyin Van Thanh
GS.TS. Hoang Van Chdu
PGs. TS.
Db
Linh Hi?p
PGs. TS.
Nguyen
Qu6c TJ
PGS.TS. Pham Van Duac
PGS.TS. Phuong Ng(Jc Thach
PGs. TS.
va
Van Nht
PGs. TS. Phuac Minh Hiep
PGs. TS. Phung Dinh MJn
PGS.TS. Phan Minh Tdn
TS. Nguyin
Xudn.
Diing
IS. Nguyin Tuang Diing
IS.
Nguyen
Th'JKhtii
ThS. Le Bich PhU07lg
ThS. Bui
vn
Tung Chdn
ThS.

u
tu
Bich Thily
DS.CK1. Truong Thi Ngoc SU07lg
*
ThU' ky Tea soan
ThS. Nguyin Thi Ngoc HU07lg
**
Gi~y phep hoat d9ng bao chi in
s6:
36/GP-BTTTT
C~p ngay05.02.2013
s6
1uQTIgin: 3000
cu6u
***
Ch~ ban va in t~i Nha in:
Lien Tuong, Quan 6, Tp. HCM
Cae nnan
t6
, "'~?
? , "
A
??
A
CAC NHAN TO ANH HlJdNG DEN HIEU QUA CUA CONG
, N -, , K
TAC KIEM TRA, THANH TRA THUE
T~I
Cl}C THUE

TP.HCM
va
tu«
Dung"
TOM TAT
Muc ilich cua nghien CUunay la xac dinb cac nhdn t6 anh' huang ilin hieu qua cua c/ing
tac kiim tra, thanh tra thui tai ClJCThui TP HCM
S6
lieu cua nghien CUuduac thu thdp tir 170
cong chuc lam cong tac kdm tra, thanh tra tai ClJCThui TPHCM Cdc phuong phap thong ke mo
ta, kiem dinh Cronbach
s
Alpha, phdn tich nhdn t6 kham pha (EFA) va phdn tich h6i qui tuyen tinh
b(Jiduac su dung trong nghien cuu. Kit qua nghien CUucho
thdy,
cac nhdn t6 anh huang ilin hieu
qua cua cong tdc kiim tra, thanh tra thui la nhdn t6 "Chdt luong cuoc kiim tra, thanh tra ", "Chink
sach phap ludt thui va nguai nop thue", "Quan If va phoi h9P", "Tuyen truyen va h6
tra".
Dua
vao phuong trinh h6i qui cho thdy, b6n biin dua vao md hinh ilJu co tuong quan thudn voi hieu
qua cua cong tac kiim tra, thanh tra thui Tdt ca cac nhtin t6 ilJu co anb huang nhu nhau ilin hieu
qua cua cong tac kdm tra, thanh tra thui
Tir khoa: HifU qua, kilm tra, thanh tra, CI;lCThui TP.HCM
FACTORS AFFECTING THE EFFECTIVENESS OF TAX'S CHECK AND
INSPECTION AT HCMC TAX'S DEPARTMENT
ABSTRACT
The purpose of this study is to determine thefactors that affect the efficiency of the inspection,
tax inspection at the HCMC
s

Tax Department. The Datas from the study are collected from 170
officers engaged in the control and inspection in HCMC
s
TaxDepartment. The methods of descriptive
statistics, Cronbach
s
Alpha test, factor analysis to explore (EFA) and linear regression analysis
are used in multiple studies. The research results show' that the factors affecting the efficiency
of the inspection, inspectors tax factor "Quality of test and inspection ", "Tax Policy and Legal
taxpayer ", "Management and coordination ", "Propaganda and support. " Based on regression
equations showed that four variables included in the model are correlated with the effectiveness
of the inspection, tax inspections. All these factors have the same effect on the efficiency of the
inspection, tax inspections.
Keywords: efficiency, check, inspection, HCMC Tax's Department
• Cl'C
Thud
thanh.
ph6 H6 Chi Minh
49
Tap chi
Kink t~ .
Ky
tku(lt
1.D~T vAN DE
Co thS noi, cong tac ki~m tra, thanh
tra thu~ Ia mot trong b6n chirc nang quan
trong nh~t cua nganh thu~ (Ke khai k~ toan
thue; Tuyen truyen h6 tro nguoi nop thue;
Quan Iy no va cuong ch~ thue; Ki~m tra,
thanh tra thue), Lam san d€ han ch~ d~n

rmrc thap nh~t cac hanh vi tron thue, gian
I~n thue d6ng thai hai hoa
ducc
IQ'iIch cua
nha mroc voi nhan dan? Do la mot cau hoi
Ian d6i voi nganh thu~ cling la trach nhiem
2. PHUONG PHAP NGHIEN
CUu
2.1. Mo hinh nghien ctru:
cua cong chirc thue. DiSu nay doi hoi Chinh
phu, nganh thu~ phai dS ra duoc nhimg bien
phap phu hQ'Pnh~t trong cong tac quan Iy
thue, d~c biet la cong tac kiem tra, thanh
tra thu~. Xu~t phat tir nhu cc1uthirc t~, bai
nghien ciru
"Cdc nhiin
tii anh
hutmg
din
hifU qua cua ciing tdc kiim tra, thanh tra
thui t'.liC,!c Thui TP.HCM"
Ia cc1nthi~t d€
tir do co quan thue co nlnrng tac dQng tich
cue d~n tung nhan t6 nham lam tang hieu
qua cua cong tac nay trong thuc ti€n.
~hinh
'ach,
ph ,
10i'
d'~

C
NgwYi flOP
thuS ~
II'
C
CaqoanthoO ~
ffinh 1:
M6 hinh nghien
cU'U
ban t1du[2l
D\Ia tren viec nghien ciru Iy
thuyet,
kinh
nghiem thirc t~ nhieu narn lam cong tac ki€m
tra, thanh tra thu~ va k~ thira co hieu chinh mo
hinh nghien ciru cong tac thanh kiem tra tai
O,lC
Thu~ tinh D6ng Nai cua cua thac sy H6 Hoang
Truong
(2012),
tac gia dira ra tham v~n cac
chuyen
gia trong linh
V\fC
thue,
ben
canh do,
tac gia su dung phirong phap thao luan nhom
(phirong phap dinh tinh) voi 15 tnrong doan
thanh tra. K~t qua, cac chuyen gia va nhom thao

luan dSu thong nh~t vS t6ng th€ mo hinh phu
hQ'Pvoi thirc t~. Tuy nhien, do nghien
CUu
vS
Chinh sach, phap
lll~t thll~
Cac chirc nang h6 tro, quan
Jy
Ng1l'oj
nop
t1lU&
hieu qua cua cong tac ki~m tra, thanh tra thu~
do do khong th€ khong xem
xet
rieng
biet
ch~t
hrong cua rung cuoc kiem tra, thanh tra. Cac
nhan t6 vS chinh sach phap lu~t thue, y thirc cua
ngiroi
nop
thu~
va cac
chirc nang:
Tuyen
truyen
- h6 tro, chirc nang Ke khai - K~ toan thue,
chirc
nang
Quan ly

no -
Cuong ch~
no
co anh
lnrong d~n
hieu
qua
cua cong
tac kiem tra, thanh
tra thue, nhung nhan t6 tac dQngchu y~u la ch~t
hrong cua tirng cuoc kiem tra, thanh tra thue.
Vi
vay,
mf hinh nghien ciru diroc dS xuat
nhir sau:
Hinh 2:
M6 hinh nghien ctru t1J
xucit
50
Cae
nhan
to
2.2. Xay
dung
thang do:
Ham s6 danh gia hieu qua cua cong tac
kiem tra, thanh tra thue tai Cue Thu~ TP.HCM
duoc thi~t I~p nhir sau:
Hi~u qua KT, TTr thu~
(Y)

=
[(Xl, X2,
X3, X4)
Trang do: y fa bi~n phu thuoc (bien k~t
qua) va Xl, X2, X3, X4 fa bi~n d9C ldp (bien
giai thich)
Xl la chinh sach phap Iuat thu~: Chinh
sach phap lu~t thu~ r5 rang, 6n dinh, che tai
du manh thi hieu qua cua cong tac ki~m tra,
thanh tra thue cao va ngiroc lai
X2 la ch~t hrong cuoc kiem tra, thanh
tra: Ki~m tra, thanh tra dung d6i nrong, dung
trong Him, cong chirc lam cong tac ki~m tra,
thanh tra co nang hrc chuyen mon t6t thi hieu
qua cua cong tac kiem tra, thanh tra thu~ cao
va nguoc lai
X3 la cac chirc nang h6 tro, quan ly: Cac
chirc nang diroc tlnrc hien d6ng bQ,
hieu
qua,
phoi hop t6t se lam tang hieu qua cua cong tac
ki~m tra, thanh tra thue va nguoc lai,
X4 la
y
thirc cua nguoi nQP thue: Nguoi
nQP thue hieu va nam bilt kip thai cac nghia
vu thue cua minh, cac thu tuc thue thi hieu
qua cua cong tac kiem tra, thanh tra thue cao
va
nguoc lai.

Dira tren 4 nhan t6 neu tren, thang do hieu
qua cong tac kiem tra, thanh tra thu~ tai Cue
Thu~ TP.HCM diroc thi~t I~p g6m 4 phan voi
34 muc hoi hay bien quan sat. Bang cau hoi
khao sat su dung thang do Likert b~c 5, cu th€
nhir sau:
• Mire dQ anh huang cua chinh sach phap luat thue d~n hieu qua cua cong tac kiem tra,
thanh tra thue: gom 5 cau tir 1 d~n 5
Khong anh
Anh huang it
Anh huong
Anh hirong
Anh huang dt
huang
trung binh
manh
manh
1
2
3
4
5
1. Chfnh sach thu~ khong 6n dinh
2. Chfnh sach thue khong thong nh~t
3. NQidung cac silc thu~ plnrc tap
4. Huang d~n v€ xu phat chira r5 rang
5. Huang d~n v€ xu phat clnra thong nh~t
• Mire dQtac dong d~n ch~t hrong cuoc kiern tra, thanh tra: g6m 16 cau nr 6 d~n 21
Khong tac dong
Tac dong it

Tac dong trung
Tac dQng manh
Tac dQng r~t
binh
rnanh
1
2 3
4
5
6.
L~p d€ cirong kiem tra, thanh tra
7. Nilm bilt d~c diem nganh nghe kinh doanh cua nguoi nQPthue
8. BQtieu chi danh gia rui ro linh hoat
9. B6 tri nhan
Sl,T
lam cong tac kiem tra, thanh tra
10. B6 tri nhan
Sl,T
doan kiem tra, thanh tra
11. Phan tich h6
sa
tai co quan thu~
12. Cuong ch~ thi hanh quyet dinh hanh chinh thue
51
Tap chi Kinh I~ • Ky Ihu.;ll
13. Tham quan hoat dQng SXKD cua nguoi nQP thu€
14. Giao s6 hrong h6 sa phai kiem tra, thanh tra
15. Kinh nghiem cua cong chirc lam cong tac kiern tra, thanh tra
16. Giao s6 thu them sau kiem tra, thanh tra
17. Kha nang

xu
ly tranh chap trong cong viec
18. Ph6i hQ'P, k€t hQ'P trong cong viec
19. Ky nang kiem tra, thanh tra
20. Trinh dQ k€ toan cua cong chile lam cong tac kiem tra, thanh tra
21. D6i chieu tu dong tren
co
sa
dfr
lieu cua
co
quan thue
• Mile dQ h6 tro trong nQi bQ co quan thue d6i voi cong tac kiem tra, thanh tra thue: g6m 6
cau tir 22 dSn 28.
Khong h6
tro
H6
tro
it
H6 tro binh
H6 trO't6t H6 tro r~t t6t
thirong
1 2
3
4
5
22. Thuong xuyen t6 chirc t~p hu~n
23. Giai dap kip thai cac virong m~e
24. Ph6 bien d~y du cac van ban giai dap vuong m~e
25. Khai thac thong tin v€ nguoi nQP thue

26. Tieh hQ'Pthong tin v€ nguoi nQP thue
27. Giam sat viec sir dung hoa don cua nguoi nop thu€
28. Quan ly no thue
• Mire dQ d6ng y voi cac phat bieu v€ nhan thirc cua nguoi nQP thue: g6m 6 diu nr 29 d€n 34.
R~t khong d6ng y
Khong d6ng y
Trung l~p
D6ngy R~t d6ng y
1
2
3
4
5
29. Hi€u ro cac nghia vu thuS
30. N~m b~t kip thai cac nghia vu thuS
31. Chap hanh t6t cac nghia vu thue
32. Hi€u ro cac thu tuc thu€
33. Nam b~t kip thai cac thu tuc thu€
34. Thuc hien dung cac thu tuc thue
2.3. Xu:
ly
dii'li~u:
52
Cae nhan
t6
Bang 2.1: Thfmg ke mo ta cac thang do hieu qua cong tac kiim tra, thanh tra thui tai Cue
Thui TP
H6
Chi Minh
N

(s6 m~u)
Mean
Std.
Minimum
Maximum
(TB
Deviation
(gia tri nho (gia tri Ian
Valid
Missing
(d91~ch
(Hgp l~)
(gia tri
cong)
chu~n)
nhat)
nhat)
khuyet)
1. CS thu~ khong p63n
170
0 3,20 ,751
2
4
dinh
2. CS thu~ khong thong
170
0 3,20
,751
2 4
nh~t

3. ND cac s~c thue
170
0
3,40
,802
2 4
phirc tap
4. Huang d~n v~ xu
170
0
3,20
,751
2 4
phat chira ra rang
5. Huang
d~n xu phat
170
0 3,20 ,751
2 4
clnra thong nh~t
6. L~p d~ cmrong
170 0 4,40 ,802
3
5
KTTT
7. N~m b~t d~c diem
nganh nghe kinh doanh
170
0
4,00

,634 3
5
cuaNNT
8. B9 tieu chi danh gia
170
0
4,20 ,751
3 5
rui ro linh hoat
9. B6 tri nhan S,! lam
170 0 3,80 ,751
3 5
cong tac KTTT
10. B6 tri nhan S,! doan
170 0
4,20
,751 3 5
KTTT
11. Phan tich HS tai co
170
0
4,00 ,634
3 5
quan thu~
12. Cufrng ch~ thi hanh
quyet dinh hanh chinh
170 0
4,00 ,634
3 5
thu~

13. Tham quan heat
170
0
4,00 ,897 3 5
d9ng SXKD cua NNT
14.Giao s6 hrong phai
170 0 3,80
,751
3 5
KTTT
15. Kinh nghiern cua
170 0 4,20 ,751 3 5
cong chuc lam KTTT
16. Giao s6 thu them
170 0
4,20 ,751 3 5
sau KTTT
17. Kha nang xu
ly
tranh ch~p trong cong
170 0
4,40
,802
3
5
viec
53
Tap chi Kinh
ti·
Ky

th~t
18.Ph6ih9P,k~th9P
l70
0 4,20
,751
3
5
trong cong viec
19. KynangKTTT 170
0 4,20
,751
3 5
20. Trinh dQk~ toan
cua cong clnrc lam
170
0
4,00
,634
3
5
KTTT
21. 86i chi~u tv dQng
tren co
so
dfr
lieu cua 170 0 4,00
,634
3
5
co quan thue

22. Thuong xuyen t6
170
0 3,20
,751 2
4
clnrc t~p huan
23. Giai dap kip thai
170 0 3,00 ,634
2 4
cac vuong mac
24. Ph6 bien d&ydu cac
170
0
3,20 ,751
2 4
VB giai dap vuong mac
25. Khai thac thong tin
170 0 3,00 ,634 2
4
v~NNT
26. Tich hop thong tin
170
0
2,80
,401 2
3
v~NNT
27. Giam sat viec
Slr
170 0 3,00 ,634 2

4
dung hoa don cua NNT
28. Quan
ly
no thue
170 0
3,20
,751 2 4
29. Hieu ra cac nghia
170 0 3,60
,491
3
4
V\lthu~
30. Nam bit kip
thai
170
0
3,20 ,751 2 4
cac nghia vu thu~
31. Chfrp hanh t6t cac
170 0
3,40
,491
3
4
nghia vu thu~
32. HiSu ra cac thu tuc
170 0
3,20

,751
2 4
thu~
33. Nim bit kip thai
170 0
3,60 ,491
3
4
cac thu tuc thu~
34. Thirc hien dung cac
170 0
3,20 ,751 2 4
thu tuc thu~
Y
nghia cua timg gia tr] trung binh d6i
vo;
thang do
khoang
each:
Gia tri khoang each = (Maximum - Minimum)/n = (5-1)/5= 0,8.
Gia tri trune blnh
Y
nehia
1,00 - 1,8 K.h6ng anh huong/Khong tac dong/Khdng h6 trQ'/R~tkh6ng d6ng
y
1,81 - 2,6 Anh hirong it/Tac dQng
itlH6
tro it/Khong d6ng
y
2,61 - 3,4 Anh hirong TB/Tac dQng

TBIH6
tro binh thirong/Trung l~p
3,41 - 4,2 Anh huang manh/Tac dQng manh/Ho tro
t6tID6ng
y
4,21 - 5 Anh huang nit rnanh/Tac dong dt manh/Ho tro r~t t6t1R~t d6ng
y
54
Cae nnan
to
o
nhom muc hoi lien quan dSn chinh sach
phap lu~t thue, kSt qua khao sat cho th~y cong
chirc thuS tham gia khao sat danh gia chinh
sach thuS trong thai gian qua co anh huang
a
mire dQ trung binh dSn hieu qua cua cong
tac kiem tra, thanh tra thue (Mean
ill
3,2 dSn
3,4).
KSt qua khao sat cua 16 muc hoi lien
quan dSn ch~t hrong cuoc kiem tra, thanh tra
th€ hien su danh gia nhan t6 nay co tac dong
manh
va
r~t manh dSn hieu qua cua cong tac
ki€m tra, thanh tra thue trong thai gian vira
qua (Mean
ill

3,8 dSn 4,4).
6 muc hoi thuoc nhan t6 quan ly - H6 trc
co kSt qua khao sat Mean
ill
2,8 dSn 3,2 cho
th~y thai gian qua cong tac kiem tra, thanh tra
thue chira nhan duoc
S\I
h6 tro t6t nhat nr cac
chtrc nang khac trong quan ly thuS.
Nhan thirc cua nguoi nQP thue phan
100
dircc danh gia
a
rmrc binh thuong, chi duy
nh~t
a
muc hoi 33 d6ng y voi viec nguoi nQP
thue nam b~t kip thai cac thu tuc thuS.
Thang do hieu qua cong tac kiem tra,
thanh tra thue bao g6m 4 nhan t6 va diroc
do hrong bang 34 bien quan sat (muc hoi).
Cac thang do duoc danh gia sa bQ thong qua
2 cong cu chinh la h~ s6 tin c~y Cronbach
Alpha va phuong phap phan tich nhan t6
kham pha EFA truce khi dua vao phan tich
h6i quy va ki€m dinh gia thiSt.
2.4. Phan tich de}tin c~y:
H~ s6 Alpha cua Cronbach la mQt phep
kiem dinh thong ke

vS
rmrc dQ ch~t che ma
cac muc hoi trong thang do urong quan voi
nhau. H~ s6 Cronbach Alpha diroc su dung
d€ loai cac biSn khong phu hop tnroc, cac
biSn co h~ s6 nrong quan bien tang (item-
total correlation) nho hon 0,30 se bi loai va
tieu chuan chon thang do khi co dQ tin c~y
Alpha
ill
0,60 tro Ien [4]. KSt qua ki€m dinh
Cronbach Alpha duoc trinh bay nhu sau:
• Cac thang do thuoc nhan t6 "Chinh sach
phap lu~t thuS" sau 4 l~n chay phan tich bang
SPSS16 va loai cac biSn (muc hoi) khong dat,
h~ s6 Alpha la 0,929 dat tieu chuan t6t [4],
voi 2 bien con lai duoc trinh bay nhu sau:
Bang 2.2: Dr}
tin
cqy nhdn
t6
"Chinn sach phap ludt
thui"
Reliability Statistics
(De)
tin c~y thBng
ke)
Cronbach's
Cronbach's Alpha Based on
N of Items

Alpha
Standardized Items
(s6 rnuc hoi)
,929
,930
2
Item- Total Statistics (M1}choi-Tang thBng
ke)
Scale Mean if
Scale
Corrected
Item Deleted
Variance if
Item-Total
Cronbach's Alpha if
Item Deleted
Item Deleted
(~B thang do
(Phuong sai
Correlation
(Alpha nSu loai muc
neu Ioai muc
thang do neu
(Tirong quan
nay)
hoi)
loai muc hoi)
bien tong)
1. CS thue khong on
3,40

,644
,869
a
dinh
3. ND cac sac thue phuc
3,20
,563 ,869
a
tap
Ngu8n: Tdc gia
xu ly
s6li?u bdng SPSS16
55
TC;lP
chi Kinh t~ - Ky thuql
• Cac thang do thuoc nhan t6 "Ch~t lUQ11g
cuoc kiem tra, thanh tra" sau 9 l~n chay phan
tich b5.ng SPSS 16 va loai cac bi~n (muc hoi)
khong dat, h~ s6 Alpha la 0,953 dat tieu chu~n
t6t [4], voi 8 bien con lai duoc trinh bay nhu
sau:
Bang 2.3: D{j tin cgy nhdn t6 "Chat
luong
cuoc
him
tra, thanh tra"
Reliability Statistics (DQtin c~y th6ng ke)
Cronbach's Cronbach's Alpha Based on N of Items
Alpha Standardized Items
(s6 muc hoi)

,953 ,952
8
Item- Total Statistics (M1}chol-TBng th6ng ke)
Scale Mean if
Scale
Corrected
Item Deleted
Variance if
Item-Total
Cronbach's Alpha if
(J:B thang do
Item Deleted
Correlation
Item Deleted
(Phuong sai (Alpha n~u loai muc
neu loai muc
thang do neu
(Tuong, quan
nay)
h6i)
loai rnuc hoi)
bien tong)
8. BQ tieu chi danh gia
28,80 17,463 ,911 ,941
rui ro linh hoat
11. Phan tich HS tai co
29,00 18,911 ,802 ,948
quanthu~ .
12. Cueng ch~ thi hanh
quy~t dinh hanh chinh 29,00 18,911

,802
,948
thue
17. Kha pang
xu
ly
tranh chap trong cong 28,60 16,738 ,968 ,937
viec
18.Ph6ihQ'P,k~thQ'P
28,80
18,267 ,765 ,951
trong cong viec
19. Ky nang KTTT
28,80
17,463
,911 ,941
20. Trinh dQk~ toan cua
29,00
18,911 ,802 ,948
cong clnrc lam KTTT
21. D6i chieu tu dQng
tren co so dfr lieu cua co
29,00
19,716
,643
,957
quan thu~ .
1
.,
A ••

Nguon: Tac gza XI-( ly SO lieu bang SPSSJ6
• Cac thang do thuoc nhan t6 "Cac chirc
nang h6 tro - quan
If'
sau 2 l~n chay phan
tich bang SPSS 16 va loai cac bi~n (muc hoi)
khong dat, h~ s6 Alpha la 0,816 dat tieu chuan
t6t [4], voi 6 bien con lai duoc trinh bay nhtr
sau:
56
Cae
nhan t6
Bang 2.4: f)(J tin cdy nhdn t6 "Cac chuc ruing h6 tro= qudn if;"
Reliability Statistics (DQtin c~y thang
ke)
Cronbach's Alpha
Cronbach's Alpha Based on
N ofItems
Standardized Items
(s6 muc hoi)
,816
,819
6
.
Scale Mean if
Scale Variance
Corrected Item-
Cronbach's
Item Deleted ifItem Deleted
Total Correlation

Alpha if Item
(1:B thang do
(Phuong sai
(Tuongquan
Deleted
neu loai muc thang do neu
(Alpha neu loai
hoi) Ioai muc hoi)
bien tong)
muc nay)
22. Tlnrong xuyen t6
15,00 4,828
,732
,750
clnrc t~p huan
23. Giai dap kip thai cac
15,20
5,392
,683
,765
virong mac
24. Ph6 bien diy du cac
15,00 5,231 ,586
,788
VB giai dap virong mac
2? Khai thac thong tin
15,20
6,196 ,382 ,828
veNNT
2(5.Tich hQ'Pthong tin

15,40 6,679 ,466 ,813
veNNT
27. Giam sat viec su
15,20 5,392 ,683 ,765
dung hoa don cua NNT
Item-Total Statistics (Muc hoi- TBng thang
ke)
NguBn:
Tac
gia
xu
ly
s6
liiu
bang SPSS16
• Cac thang do thuoc nhan t6 "Nhan thirc
cua nguoi nop thue" sau 4 lin chay phan
tich bing SPSS16 va loai cac bi~n (muc hoi)
khong dat, h~ s6 Alpha la 0,889 dat tieu chuAn
t6t [4], voi 4 bien con lai diroc trinh bay nhu
sau:
Bang 2.5:
oo
tin
Ct;ly
nhdn t6 "Nguoi nop thui"
Reliability Statistics (DQtin c~y thang
ke)
Cronbach's Alpha
Cronbach's Alpha Based on N ofItems

Standardized Items (s6 muc hoi)
,889
,891
4
57
c:= _
T<;lp
chi
Kink t~. Kt tk1i9t
Item-Total Statistics (M1}.choi- TAng thang ke)
Scale Mean if
Scale
Corrected
Cronbach's
Variance if
Item Deleted
Item Deleted
Item-Total
Alpha if Item
(~B
thang do
(Phuong sai
Correlation
Deleted
neu loai muc
thang do neu
(Ttrong quan
(Alpha nSu
hoi)
Ioai muc hoi)

bien tong)
loai muc nay)
29. Hi€u r5 cac nghia vu thue
9,60
4,265
,634
,906
30. Nam b~t kip thai cac nghia
10,00 2,817 ,958
,771
vu thue
32. Hi€u r5 cac thu tuc thue
10,00 3,621
,563 ,933
34. Tlnrc hien dung cac thu tuc
10,00
2,817 ,958
,771
thue
Danh
gia tAng quat h~ sa
dQ
tin e,y
Cronbaeh Alpha: Voi 34 biSn (muc hoi) ban
d~u cua 4 nhan t6, sau khi thirc hien kiem
dinh bang h~ s6 Cronbach Alpha con lai 20
bien (muc hoi) dSu dat tieu chuan t6t (> 0,80),
d6ng thai nrong quan biSn - tong cua cac biSn
(muc hoi) d~u dat yeu du (> 0,30).
2.5. Phan tich nhan ta kham pha EFA:

Tir kSt qua burro kiern dinh bang h~ s6
Cronbach alpha, s6 biSn diroc dira vao phan
tich nhan t6 la 20 bien.
*
S6luqng nhan t6:
NguBn: Tac
gia
xu
ly
s6
lieu bang SPSS16
D€ tom t~t cac thong tin chira dung trong
cac biSn quan sat, tac gia chon phuong phap
xac dinh s6 nhan t6 dira vao eigenvalue rnac
dinh cua chirong trinh SPSS 16, chi nhimg
nhan t6 nao co eigenvalue Ian hon 1 mooduoc
gift lai mo hinh, cac nhan t6 co eigenvalue
nho hon 1 se khong co tac dung tom t~t thong
tin t6t hon bien g6c [4]. KSt qua th€ hien tren
bang 2.6 cho thiy md hinh co 4 nhan t6 thoa
man di~u kien eigenvalue > 1 va giai thich
diroc 100% (Cumulative %) bien thien cua dfr
lieu da thu thap.
Bang 2.6: Xac dinh
s6
luang nhdn
t6
Total Variance Explained (TAng
phuong
sai ghii thich)

Extraction Sums of Squared
Rotation Sums of Squared
Com
Initial Eigenvalues
Loadings Loadings
pone
%of
Cumulati %of Cumulat %of Cumulat
nt
Total Variance
ve% Total Variance ive% Total Variance ive%
1 10,191
50,954 50,954 10,191
50,954 50,954 6,298 31,492 31,492
2 4,872
24,361 75,315
4,872
24,361
75,315
5,616
28,082 59,574
3
3,064
15,318 90,633 3,064 15,318 90,633
4,568 22,842 82,416
~
1,873 9,367
100,000 1,873 9,367 100,000
3,517 17,584 100,000
5 6,582E-15 3,291E-14 100,000

6 2,011E-15 1,005E-14 100,000
7 1,303E-15 6,513E-15 100,000
58
Cae nhfm
t6
8 9,494E-16
4,747E-15
100,000
9 6,678E-16
3,339E-15 100,000
10
2,911E-16 1,455E-15
100,000
11
1,928E-16 9,638E-16 100,000
12 6,60lE-17 3,300E-16 100,000
13 3,749E-18 1,874E-17 100,000
14 -8,341E-
19
-4,170E-18 100,000
15 -5,737E-
17
-2,869E-16 100,000
16
-1,705E-
-8,527E-16 100,000
16
17
-5,216E-
-2,608E-15 100,000

16
18
-1,309E-
-6,546E-15 100,000
15
19 -1,630E-
-8,152E-15 100,000
15
20
-2,644E-
-1,322E-14 100,000
15
* Xoay cac nhan tA:
Tac gia chon phuong phap xoay nguyen
goc d~ t6i thieu hoa s6 luong bien
co
h~ s6
1611
tai cung mot nhan t6 (Varimax), day
la
phirong phap thuong duoc
su
dung ph6 bien
nh~t[4].
.
Component
(Nhan t6)
1
2
3

4
11. Phan tich HS tai co
,977
,215
quan thuS
25. Khai thac thong tin
,977
,215
vSNNT
20. Trinh d<)k€ toan
cua cong clnrc lam ,977
,215
KTTT
8. B<)tieu chi danh gia
,790
,375 ,333
,353
rui ro linh hoat
19. Ky nang KTTT ,790
,375 ,333
,353
Bang 2.7: Tirong quan giira cac nhan t6 va cac biSn
Rotated Component Matrix"
(Ma tran xoay nhan ta)
59
Tap chi Kinh t~ •
Ky
thu(1I
17. Kha nang
xu

ly
tranh chap trong cong ,663
,662 ,349
viec
30. N~m b~t kip thai
,975 -,163
-,148
cac nghia vu thue
34. Thirc hien dung cac
,975
-,163 -,148
thu tuc thu~
3. ND cac s~e thue
-,340 -,210
phirc tap
-,913
1. CS thu~ khong 6n
-,394 -,861
-,160 -,278
dinh
29. Hi~u r6 cac nghia
,655
,747
-,111
V\lthu~
32. HiSu r6 cac thu rue
-,301 ,626
-,610 ,382
thue
18.Ph6ihgp,k~thgp

,231 ,119
,911 ,320
trong cong viec
21. D6i chieu tir dong
tren co
sa
dir lieu cua
,315
-,299 ,900
co quan thue
26. Tich hop thong tin
,650
,221
,721
v~NNT
27. Giam sat viec sir
,369
,580
,634 ,354
dung hoa don cua NNT
12. Cirong eh~ thi hanh
quyet dinh hanh chinh
,369
,580
,634
,354
thue
23. Giai dap kip thai
,167
,104 ,980

cac vuong mac
22. Thuong xuyen t6
,456
-,115
,882
chirc t~p huan
24. Pho bien dAydu cac
-,103
-,230
,464
,849
VB giai dap virong m~e
* H~
sa
tai (Factor loading):
Veri ea m~u 170 thi h~ s6 tai (Factor
loading)
>
0,5 duoc chon [1], cac bi~n co h~
s6 tai < 0,5 se bi loai,
Bang 2.7 cho th~y h~ s6 tai nhan t6 cua
cac bien (nrong quan gifra cac nhan t6 va cac
bien) nhtr sau:
60
Cae nhan
to
• Nhan
t6
1:
Co

h?
s6
Ion 6'
CCle
bi~n
• Nhan
t6
3:
Co
h?
s6
Ian 6' cac bi~n
11. Phan tich HS tai co quan thue
25. Khai thac thong tin
vS
NNT
20. Trinh dQkS toan cua cong clnrc lam
KTTT
8. BQtieu cha danh gia rui ro Iinh hoat
19. Ky nang KTTT
17. Kha nang
xu
ly tranh chap trong cong
viec
• Nhan
t6
2:
Co
h? s6Zan 6' cac bi~n
30. Nim bit kip thai cac nghia vu thuS

34. Tlnrc hien dung cac thu tuc thue
3. ND cac sic thuS plnrc tap
1. CS thuS khong 6n dinh
29. Hi€u r5 cac nghia vu thuS
32. Hi€u r5 cac thu tuc thue
Sau khi thuc hien phan tich nhan t6, cac
thanh phan (bien) cua cac nhan
t6
da co
S\T
thay d6i so voi
S\T
diSn giai ban d~u. Do
do, cac nhan t6 phai ducc giai thich lai eho
18. Ph6i hop, kSt hop trong cong viec
21. D6i chien tl,r,dQngtren co
sa
dfr li~u
cua co quan thue
26. Tich hop thong tin
vS
NNT
27. Giarn sat viec str dung hoa don cua
NNT
12. Cuong ehS thi hanh quyet dinh hanh
chinh thue
• Nhan t6 4:
Co
h? so lon 6' cac bi~n
23. Giai dap kip thai cac virong mie

22. Thirong xuyen
t6
chirc t~p huan
24/ Ph6 bien d~y du cac VB giai dap virong
mac
phu hop voi
S\T
nrong quan voi cac bien
va md hinh nghien ciru hieu qua cua cong
tac ki€m tra, thanh tra duoc hieu ehinh lai
nhu sau:
I
Ch~t hrong cuoc kiern tra, thanh tra
I
Nhan
t6
1
I
Nhan
t6
2
Hi~u
I
Chinh sach phap luat thue va nguoi nop thue
I
qua
I
eong
Nhan
t6

3
tac
I
Quan ly va phoi hop
I
ki€m
I
Nhan
t6
4
tra,
I
Tuyen truyen va h6 tro
I
thanh
I
tra thu~
Hinh
3:
M6
hinh n
hien cuu hi?u chinh
. 2.6. Phan tich hAi
quy:
D€ thirc hien buoc phan tich h6i quy lien
quan d~n cac nhan t6 tac dong d~n hieu qua
cong tac kiem tra, thanh tra. Tac gia khong
dung 20 bi~n
ill
k~t qua cua kiem dinh

Cronbach Alpha va phan tich nhan t6 da thuc
hien
a
cac bircc tnroc rna dung cac nhan t6
g
Ian. D€ tinh duoc gia tri cho cac nhan t6 Ian
bang gia tri trung binh cua cac bi~n trong
nhom (da co s~n), cluing ta tien hanh ma hoa
bi~n moi la cac nhan t6 Ion, sau do ti~n hanh
tinh toan cho nhom bang thu tuc chuyen d6i
(Transform) cua SPSSI6.
Cac bi€n moi bao g6m: Nhiin t6 1 (Ch~t
61
Tap chi Kinh t~ . Ky thuq:t
luong cuoc kiem tra, thanh tra), Nhan t6
2 (Chinh sach phap luat thue va nguoi nQP
thue), Nhan t6 3 (Quan 1y va phoi hop), Nhan
t64 (Tuyen truyen va h6 tro),
Tac gia su dung mo hinh h6i quy tuyen
tinh bQi co dang nlnr sau:
y
=
Po
+
PI
*Ch~t IU'Q11gcu{}c kiem tra,
thanh tra +
P
2
* Chinh sach

phap
lu~t thu~
va ngU'Oi n{}p thu~ +
P
3
*Quan Iy va phBi
hQ'P +
P
4
* Tuyen truyen va h6 trg
Trang do:
y
(bien phu thuoc): Hieu qua cong tac kiern
tra, thanh tra thue
~o:
H~ng s6
~I,
~2,
~3, ~4:
H~ s6 h6i quy rieng phan
Ch~t hrong cuoc kiem tra, thanh tra:
Cac
Chinh sach phap luat thue va
bi~n
nguoi nQP thue:
dQc
Quan 1y va phoi hop:
l~p
Tuyen truyen va h6 tro:
Tac gia chon thu rue tinh toan cac phuong

trinh trong SPSS 16 la h6i quy tirng bUGC
(stepwise selection).
*
Ki~m djnh cac gia thi~t:
KiSm dinh gia thiet v~ su phu hQ'P cua mo
hinh: H~ s6 R2di~u chinh (Adjusted R square)
duoc dung dS danh gia dQ phu hQ'P cua mf
hinh h6i quy tong thS [3]. Gia thiet d~t ra 1a
h~ s6 R2di~u
chinh
=
0,
neu
sau khi ti~n
hanh
kiem dinh co du bang clnrng bac bo gia thiet
H,: R2
=
0 thi bUGCd~u mo hinh h6i quy diroc
danh gia la phu hQ'P [3].
Bang 2.8: D(J phu h9P cua md hinh
Model Summary (Mo hinh tom tit)
Model
Std. Error
Change Statistics
(Mo R
R
Adjusted
of the
hinh)

Square
R Square
Estimate
R Square
F Change
dfl
df2
Sig. F
Change Change
1 ,877" ,768
,767
,172
,768
557,192
1 168 ,000
2 ,975
b
,951
,951 ,079 ,183 626,294 1 167 ,000
3
,991 c
,981 ,981
,049
,030
270,054 1 166 ,000
~
1,000d
1,000
1.000
,000 ,019 1,150E15 1 165 ,000

1. Predictors (du doan): (Constant), Ch~t luong cuoc kiSm tra, thanh tra
2. Predictors: (Constant), Ch~t hrog cuoc kiSm tra, thanh tra, Tuyen truyen va h6 tro
3. Predictors: (Constant), Ch~t hrong cuoc kiem tra, thanh tra, Tuyen truyen va h6 tro. Quan
Iy va phoi hQ'P
4. Predictors: (Constant), Chat IUQ'ngcUQPkiSm tra, thanh tra, Tuyen truyen va h6 tro. Quan
1y va phoi hQ'P, Chinh sach phap luat
time
va NNT
62
Cae nhan
to
K~t qua nhan diroc cho thcly telt ca 4
phtrong trinh du doan dSu co R2 dieu chinh
(Adjusted R square)
i=
0
va
rmrc y nghla Sig.=
0,000 co y nghia dang k~ vS mat thong ke,
xac
nhdn mo hinh h6i quy nay phu hQ'Pvoi t~p dfr
lieu va co th~ su dung ducc.
0
phirong trinh
4, R2 diSu chinh = 100% co nghia la 100%
bien thien cua hieu qua cong tac kiern tra,
thanh tra duoc giai thich boi cac y€u t6 (bien)
dira vao mo hinh .
• Ki~m dinh gia thiet vS
y

nghia cua h~
s6 h6i quy: Gia thiet dung d~ ki~m dinh la
Ho:
~I
=
~2
=
~3
=
~4
=
0
co
nghia
la cac bien
dQc l~p dira vao mo hinh khong co anh huang
gi d€n bi€n phu thuoc va nhir v~y khong co
m6i quan h~
nrong
quan tuyen tinh [3].
Bang 2.9: Phdn tich ANOVA
ANOVAe
Model
Sum of
df Mean Square
F
Sig.
Squares
Regression 16,541
I

16,541
557,192
,000'
1
Residual 4,987
168
,030
Total 21,529
169
Regression 20,479 2 10,239
1628,674
,000b
2
Residual 1,050 167 ,006
Total 21,529
169
Regression 21,129 3 7,043
2925,107
.ooo-
3 Residual
,400
166 ,002
Total 21,529
169
Regression 21,529 4
5,382 1,530E16
,OO()l1
~
Residual ,000 165 ,000
Total 21,529

169
1. Predictors (DV dean): (Constant - hang s6), Chat IUQ'ngcuoc kiem tra, thanh tra
2. Predictors: (Constant), Chclt IUQ'ng
cuoc kiem
tra, thanh tra, Tuyen truyen va h6 tro
3. Predictors: (Constant), Chat IUQ'ng cuoc kiem tra, thanh tra, Tuyen truyen va h6 tro, Quan
Iy
va phoi
hQ'P
4. Predictors: (Constant), Chclt IUQ'ng cuoc kiem tra, thanh tra, Tuyen truyen va h6 tro, Quan
Iy va phoi hop, Chinh sach phap
luat
thue va NNT
5. Dependent Variable (Bi~n phu thuoc): Hieu qua cua cong tac kiem tra, thanh tra thue
Gia tri F
&
bang phan tich ANaVA GUQ'c
SU
dung
d~
kiem dinh gia thiet, gia tri sig. cua F
&
phirong trinh 4 (mo hinh 4) rclt nho cho thay
se an toan khi
bac
bo gia thi~t
Ho:
~I = ~2
=
~3

=
~4
=
0, mo hinh h6i quy tuyen tinh boi phu
hop voi tap dfr lieu va co th~ su dung duoc [3].
63
Tap chi Kinh t~ - Ky thuq:t
*
Do IU'Ong
Da
d)ng
tuyen:
Bang 2.10: Kit qua phdn tich h6i quy
Coefficients'
Unstandardized Standardized
Collinearity
Coefficients
Coefficients Statistics
(H~ s6 h9i quy
(H~ s6l}6i quy
(Th6ng ~e cong
clnra chuan hoa)
da chuan hoa
T
Sig.
tuyen)
Model
Std.
(qia tri
(Mirc y

(Mo hinh)
B
En-or
thong ke
nghia)
(V6c
Beta
t)
(H~ s6
hronu
(H~ s6 Beta)
Tolerance VIF
B)
. 0
sa; so
chuan)
(Constant-Hang
1,630
,080
20,293
,000
so)
1
Nhan
tA
1: Ch~t
IUQ11gcuoc kiem
,471 ,020 ,877
23,605 ,000
1,000 1,000

tra, thanh tra
(Constant -H&ng
1,208
,041
29,723
,000
so)
Nhan
tA
1: Ch~t
2
IUQ11gcuoc kiem ,380
,010 ,706
38,384
,000 ,863 1,159
tra, thanh tra
Nhan
ta
2: Tuyen
,251
,010 ,460 25,026 ,000 ,863
1,159
truyen va ho tro
(Constant- H&ng
1,050
,027
39,020
,000
so)
Nhan

ta
1: Ch~t
IUQ11gcuoc kiem
,280
,009
,520 32,371
,000 ,434
2,307
3
tra, thanh tra
Nhan
tA
2: 1uyen
,229
,0(11)
,420
36,059 ,000
,824 1,213
truyen va ho tro
Nhan
ta ~:
Quan
,173
.ou
,268
16,433
,000
,419
2,386
ly

va phoi hop
(Constant-Hang
2,340E-
,000
,000
1,000
so)
14
Nhan
ta
1: Ch~t
lUQ11gcuoc kiem
,250
.o-o
,465
7,315E7 ,000
,405
2,470
tra, thanh tra
4
Nhall;
tA
2: 1uyen
,250
,001)
,459
9,977E7 ,000
,773
1,294
truyen

va
ho
trc
Nhan
ta ~:
Quan
,250
.ooo
,387
5,401E7 ,000
,318
3,147
ly va phoi hop
Nhfin
ta
4: Chinh
sach phap lu~t thue
,250
,0(':)
,172
3,370E7 ,000
,627 1,595
vaNNT
a. Dependent Variable ,(Bi~n phu th
uoc):
Hieu qua cua
cong tac kiem tra, thanh
la
thue
64

Cae
nhan
to
Bang 2.10 cho th~y VIF
<
10, khong co
hien nrong da cong tuyen
a
t~t eel4 phirong
trinh (mo hinh) du dean.
*
Ghli thieh
phirong
trinh:
Tir bang ket qua phan tich h6i quy (Bang
2.10), phirong trinh h6i qui iroc IUQ'ngcac
nhan t6 anh huang den hieu qua cua cong
tac kiem tra, thanh tra thue tai Cue Thue TP.
H6 Chi Minh
duoc thiet lap
nhir sau:
Y
=
0,0000000000000234 + 0,25*Ch§t
IU'Q'ng eUQe ki~m tra, thanh tra +
0,25*Tuyen truyen va hli trQ' + 0,25*Quan
ly va phBi hQ'P + 0,25*Chinh sach phap
lu~t thu~ va ngU'iYin{}p
thue,
Trang do:

Y la bien phu thuoc: Hieu qua cua cong
tac kiem tra, thanh tra thue
H&ng s6 2,340E-14 ducc tinh tir Excel
cho ra ket qua 0,0000000000000234
Dira van phuong trinh h6i qui cho thay,
bon bien dira van me hinh dSu co nrong
quan thuan voi hieu qua cua cong tac kiem
tra, thanh tra thue. T~t ca cac nhan t6 dSu
co anh huang nhu nhau den hieu qua cua
cong tac ki~m tra, thanh tra thue. Cu the:
Khi cong chirc thue danh gia nhan t6 "Ch~t
IUQ'ngcuoc kiem tra, thanh tra" tang them
1 di~m thi hieu qua cua cong tac kiem
tra, thanh tra thue se tang them 0,25 diem
(tuong irng
voi
h~ s6 nrong quan chira diroc
chu~n hoa la 0,25) va nrong tv d6i voi 3
nhan t6 con lai.
TAl LI~U THAM KHAo
[1]. Khanh Duy (2008), "Bai phdn tich nhdn
t6
khdm pha EFA ". chuang trinh giang day Kinh t€ Fullbright
nien kh6a 2007-2008, trang 9.
[2]. H6 Hoang Truong (2012), "Hoan thien cting tac thanh
kdm
tra thud tai C1,lC Thud tinh Dong Nai'',
Luan van thac sy kinh t€, Truong Dai h9C Ky thuat cong nghe TP.H6 Chi Minh.
[3]. Hoang Trong - Chu Nguyen Mong Ngoc (2008), "Phdn tich die lieu nghien ciru vai SPSS", Dai h9C
Kinh t€ TP.HCM, Nha xu~t ban H6ng Dire, t~p 1.

[4]. Hoang Trong - Chu Nguyen Mong Ngoc (2008), "Phdn tich dii lieu nghien cuu voi SPSS", Dai h9C
Kinh t€ TP.HCM, Nha xu~t ban H6ng Dire, t~p 2.
65