ĐÁNH GIÁ HOẠT ĐỘNG QUẢN LÝ THUẾ NHẰM THÚC ĐẨY TUÂN THỦ CỦA NGƯỜI NỘP THUẾ

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Tác giả: Thị Cẩm Giang Nguyễn

Ngôn ngữ: vie

Ký hiệu phân loại:

Thông tin xuất bản: Tạp chí Tài chính, 2024

Mô tả vật lý: tr.45

Bộ sưu tập: Báo, Tạp chí

ID: 478604

Thêm vào giỏ

Đảm bảo được sự tuân thủ của người nộp thuế là một trong những yêu cầu cơ bản đặt ra đối với công tác hoạch định chính sách thuế và hoạt động thực thi pháp luật huế qua hoạt động quản lý thuế. Số liệu cho thấy, tỷ lệ nợ thuế của doanh nghiệp trên tổng thu ngân sách nhà nước có chiều hướng giảm từ 8,3% năm 2016 còn hơn 6% năm 2022, song số nợ do doanh nghiệp chây ì khó thu lại có xu hướng tăng, đặc biệt do ảnh hưởng của đại dịch COVID-19 cùng với khó khăn chung của nền kinh tế. trong năm 2023, ngành Thuế đã thu hồi được 41.557 tỷ đồng (trong đó, thu bằng biện pháp quản lý nợ là 37.605 tỷ đồng
thu bằng biện pháp cưỡng chế nợ là 3.952 tỷ đồng), tăng 10,7% so với thời điểm ngày 31/12/2022. Bài viết đánh giá kết quả và hạn chế tiềm ẩn trong công tác quản lý thuế, từ đó đề xuất một số khuyến nghị nhằm tăng cường hoạt động quản lý thuế, góp phần thúc đẩy tính tuân thủ của người nộp thuế, phù hợp với bối cảnh chuyển đổi số, tiến tới số hóa dữ liệu ngành Thuế tại Việt Nam.Ensuring taxpayer compliance is one of the fundamental requirements for tax policy planning and law enforcement activities through tax management. Statistics show that the ratio of tax arrears of enterprises to the total state budget revenue has tended to decrease from 8.3% in 2016 to over 6% in 2022. However, the number of debts owed by struggling businesses has tended to increase, especially due to the impact of the COVID-19 pandemic along with general economic difficulties. In 2023, the Tax sector recovered 41.557 trillion VND (of which,collection through debt management measures amounted to 37.605 trillion VND
collection through forced debt recovery measures amounted to 3.952 trillion VND), an increase of 10.7% compared to December 31st, 2022. This article evaluates the results and potential limitations in tax management activities, thereby proposing some recommendations to enhance tax management activities,contributing to increasing taxpayer compliance, and aligning with the context of digital transformation, moving towards digitizing tax data in Vietnam.

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