Tăng cường quản lý thuế đối với các doanh nghiệp có vốn đầu tư nước ngoài tại Hải Phòng

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Tác giả: Thị Nguyên Ngô

Ngôn ngữ: Vie

Ký hiệu phân loại: 330 Economics

Thông tin xuất bản: Tạp chí Khoa học trường Đại Học Hải Phòng, 2023

Mô tả vật lý: 56-67

Bộ sưu tập: Metadata

ID: 398111

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Công tác quản lý thuế đối với các doanh nghiệp có vốn đầu tư nước ngoài (FDI) trên địa bàn thành phố Hải Phòng đã có nhiều chuyển đổi trong khâu tổ chức, điều hành, giám sát thực hiện cũng như thủ tục hành chính... nhằm đảm bảo huy động nguồn lực và tạo thuận lợi cho người nộp thuế. Tuy nhiên, lĩnh vực này vẫn còn nhiều hạn chế như là các quy định về chức năng quản lý thuế, thủ tục hành chính thuế từ khâu đăng ký, kê khai, tính thuế, ấn định thuế, nộp thuế, xử lý tiền chậm nộp, nợ đọng thuế chưa rõ ràng, minh bạch. Quan hệ giữa người nộp thuế và cơ quan thuế chưa thực sự bình đẳng, còn nặng về coi trọng nhiệm vụ, quyền hạn của cơ quan thuế hơn là quyền lợi và nghĩa vụ của người nộp thuế. Do đó, cần phải có biện pháp tăng cường quản lý thuế đối với các doanh nghiệp FDI để đáp ứng được nhiệm vụ đặt ra trong tình hình mới hiện nay, một mặt là thu đủ tiền thuế của các doanh nghiệp FDI và nộp NSNN, mặt khác để tạo ra môi trường kinh doanh thông thoáng, chính sách thuế minh bạch, công khai thông qua chuyển đổi số nhằm thu hút nguồn vốn đầu tư vào thành phố., Tóm tắt tiếng anh, Tax administration for foreign-invested enterprises in Hai Phong City has undergone many changes in the organization, administration, implementation supervision, as well as administrative procedures, in order to ensure that resources are mobilized and favorable conditions are created for taxpayers. However, this field still has many limitations, such as regulations on tax administration functions and tax administrative procedures from the stages of registration, declaration, tax calculation, tax assessment, tax payment, and late payment processing. Payment and tax arrears are not clear and transparent. The relationship between taxpayers and tax authorities is not really equal, and it is still more important to attach importance to the duties and powers of the tax authorities than to the rights and obligations of the taxpayer. As a result, measures to strengthen tax administration for FDI enterprises are required to meet the tasks posed in the current new situation, namely, collecting enough tax from FDI enterprises and paying the state budget. On the other hand, through digital transformation, the city can attract investment capital by creating an open business environment and transparent and public tax policy. Keywords: digital transformation, FDI enterprises, tax management

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