Hoàn thiện quản lý thuế đối với doanh nghiệp tại Cục Thuế tỉnh Long An

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Tác giả: Thị Hồng Đào Nguyễn

Ngôn ngữ: vie

Ký hiệu phân loại: 378.597 Higher education

Thông tin xuất bản: Tạp chí Kinh tế - Công nghiệp, 2018

Mô tả vật lý: 44-50

Bộ sưu tập: Metadata

ID: 490790

Thêm vào giỏ

Long An is a province in the Mekong Delta region with an area of 4,41km 2. The capital of Long An is now Tan An city, about 50km from the center of Ho Chi Minh City along National Highway 1. Long An is located in the southern key economic region and is the gateway connecting the Southeast and the region. The Mekong Delta region, considered to be an attractive investment environment, is the largest market for agricultural commodities in the Mekong Delta. In line with the trend of economic development, the number of enterprises is increasing rapidly. Besides domestic enterprises, there are also enterprises with foreign investment, these enterprises contribute greatly to the Economic development for the province. In parallel with that development, in order to ensure that the State Budget's revenue sources are based on the criteria of the tax industry "to collect properly, fully and promptly", taxpayers and tax control systems shall implement the compliance. comply with regulations through tax policies and actual business operations at the enterprise. Tax revenues from the Tax Department of Long An province account for a large proportion of the total State Budget revenue of the province. Influenced by many influencing factors, in most localities, these sources of revenue often fluctuate very complicated, requiring strict control to avoid revenue loss to the State Budget. Recognizing this complexity, the author conducted a study to "Improve tax administration for businesses at the Tax Department of Long An Province".Long An là một tỉnh thuộc vùng Đồng bằng sông Cửu Long với diện tích 4.491km2. Tỉnh lỵ của Long An hiện nay là thành phố Tân An, cách trung tâm thành phố Hồ Chí Minh khoảng 50km theo Quốc lộ 1. Long An nằm trong vung kinh tế trọng điểm phía Nam và là cửa ngõ nối liền Đông Nam bộ và khu vực Đồng bằng sông Cửu Long, được đánh giá là tỉnh có môi trường đầu tư hấp dẫn, là thị trường tiêu thụ hàng hóa nông sản lớn nhất của Đồng bằng sông Cửu Long. Cùng với xu hướng phát triển kinh tế là số lượng doanh nghiệp ngày càng tăng nhanh, bên cạnh những doanh nghiệp có nguồn vốn trong nước còn có doanh nghiệp có vốn đầu tư từ nước ngoài, những doanh nghiệp này đóng góp rất lớn vào sự phát triển kinh tế cho tỉnh nhà. Song song với sự phát triển đó, để đàm bảo nguồn thu cho Ngân sách Nhà nước theo tiêu chí của ngành thuế "thu đúng, thu đủ, kịp thời" thì người nộp thuế và hệ thống kiểm soát thuế cùng nhau thực hiện việc tuân thủ thuế theo đúng quy định thông qua các văn bản chính sách thuế và tình hình hoạt động kinh doanh thực tế tại doanh nghiệp. Nguồn thu thuế từ Cục Thuế tỉnh Long An chiếm tỷ trọng lớn trong tổng thu Ngân sách Nhà nước của tỉnh nhà. Do chịu ảnh hưởng bởi nhiều nhân tố tác động nên ở hầu hết các địa phương nguồn thu này thường biến động rất phức tạp đòi hỏi phải kiểm soát chặt chẽ để tránh thất thu cho Ngân sách Nhà nước. Nhận thấy được sự phức tạp này nên tác giả tiến hành nghiên cứu để tài "Hoàn thiện quản lý thuế đối với doanh nghiệp tại Cục Thuế tỉnh Long An".

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