Quàn lý thuế thu nhập cá nhân tại Cục thuế tỉnh Phú Thọ

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Tác giả: Lê Hà Trang

Ngôn ngữ: Vie

Ký hiệu phân loại: 650 Management and auxiliary services

Thông tin xuất bản: Kế toán và Kiểm toán 2022

Mô tả vật lý: 24-28

Bộ sưu tập: Metadata

ID: 398919

Thêm vào giỏ Liên kết toàn văn

Công tác quản lý thuế nói chung và quản lý thuế thu nhập cá nhân (TNCN) nói riêng của các địa phương còn nhiều bất cập, từ việc tổ chức thực thi quy định pháp luật đến thanh tra, kiểm tra thuế. Nhiều nghiên cứu chỉ ra rằng, nếu thực hiện hiệu quả các giải pháp, biện pháp quản lý thuế thì tiềm năng nguồn thu thực có tại địa bàn sẽ lớn hơn mà không cần phải điều chỉnh mức thu. Chính vì vậy, cần phải có các biện pháp quản lý thuế TNCN hiệu quả, để khai thác tiềm lực thu trên địa bàn một cách tốt nhất. Sau nhiều năm phát triển, hiện nay Cục Thuế tỉnh Phú Thọ quản lý hơn 1.600 tổ chức chi trả với số lượng cá nhân làm công, hưởng lương khoảng hơn 170 nghìn người. Tuy nhiên, số thu thuế TNCN còn chiếm tỷ trọng nhỏ (3 - 4%) trên tổng thu thuế và phí. Bài viết "Quản lý thuế TNCN tại Cục Thuế tỉnh Phú Thọ" tìm hiểu thực trạng quản lý thuế TNCN tại Cục Thuế tỉnh Phú Thọ, nhằm đề xuất những giải pháp, kiến nghị nâng cao hiệu quả hoạt động quản lý thuế TNCN tại Cục Thuế., Tóm tắt tiếng anh, Tax administration in general and personal income tax management in particular in many provinces still have many shortcomings from the organization of law enforcement to tax inspection and examination. Many studies have shown that if tax management solutions and measures are effectively implemented, the potential for real income in the area will be greater without the need to adjust revenue levels. Therefore, it is necessary to have effective personal income tax management measures to exploit the revenue potential in the area in the best way. After many years of development, the Tax Department of Phu Tho province now manages more than 1,600 payment organizations with more than 170 thousand salaried workers. However, personal income tax revenue still accounts for a small proportion (3 - 4%) of total tax and fee revenue. The article "Personal income tax management at Phu Tho tax department" explores the current situation of personal income tax management at the tax department of Phu Tho province in order to propose solutions and recommendations to improve the efficiency of management activities.

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