m
BO GIAO DUC VA d AO TAO
T R U IN G DAI HOC MO THANH PHO HO C ffl MINH

NGUYEN DAO KHANH VY

NGHIEN CUU CAC YEU TO TAC DONG
DEN HANH VI TUAN THU THUE
CUA c A c DOANH NGHIEP VUA VA NHO
TREN DIA BAN TiNH VINH LONG

Chuyen nganh:

Kinh te hoc

M a so chuyen nganh: 60 03 01 01

l u a n v a n t h a c s y k in h t e h o c

N gn oi hnong dan khoa hoc:
PGS TS. N G U Y EN THUA n

Tp. HO Chi Minh, Nam 2015


TOM TAT

Be tai “Nghien cdu cac yeu to tac dong den hanh vi tuan thu thue cua cac
doanh nghiep vua va nho tren dia ban tinh Vinh Long” trong thoi diem hien nay
la can thiet. Dua tren du lieu sa cap thong qua cac ket qua khao sat cua cac
DNVVN dang hoat dong kinh doanh tren dia ban tinh Vinh Long tu nam 2009 2014.

Hinh 4.1: Quy trinh nghien cuu........................................................................................... 58
Hinh 5.1: Quy mo doanh nghiep ........................................................................................ 71
Hinh 5.2: Nganh nghe kinh doanh....................................................................................... 72
Hinh 5.3: Loai hinh doanh nghiep....................................................................................... 72
Hinh 5.4: Nop to khai thue................................................................................................... 73
Hinh 5.6: Ke khai thue...........................................................................................................74
Hinh 5.7: Nop thue................................................................................................................ 74

ii


DANH MUC BANG, BIEU
•

S

Trang
Bang 2.1: Tom tat cac nhan to anh huong den hanh vi tuan thu thue............................36
Bang 3.1: Tong hop tinh hinh no giai doan 2012 - 2014................................................ 51
Bang 3.2: So tien thue da truy thu cua cong tac thanh tra, kiem tra thue qua cac
nam 2011 - 2014....................................................................................................................53
Bang 5.1: Thong ke cac bien doc la p .................................................................................75
Bang 5.2: Thong ke bien phu thuoc....................................................................................78
Bang 5.3: Ket qua phan tich do tin cay Cronbach’s Alpha.............................................78
Bang 5.4: Ket qua phan tich nhan to kham pha EFA lan 1 ............................................. 82
Bang 5.5: Ma tran tuong quan giua cac bien trong mo hinh...........................................85
Bang 5.6: Banh gia do phu hop cua mo hinh....................................................................88
Bang 5.7: Kiem dinh do phu hop cua mo hinh..................................................................89
Bang 5.8: Ket qua hoi quy boi voi cac hoi quy rieng phan trong mo hinh................... 90



: Nguoi nop thue

NSNN

: Ngan sach Nha nuoc

TNDN

: Thu nhap doanh nghiep

TTHT

: Tuyen truyen ho tro

TNHH

: Trach nhiem huu han

SXKD

: San xuat kinh doanh

iv


MUC
LUC
•
•

3.3 Tinh hinh thuc hien du toan thu ngan sach giai doan 2010-2014

................... 49

3.4 Thuc trang quan ly thu thue doi voi doanh nghiep tai Cuc thue tinh Vinh Long 49
CHUONG4 ....................................................................................................... .................. 57
4.1 Quy trinh nghien cuu................................................................................................. 57
4.2 Nghien cuu dinh tinh................................................................................................. 58
4.3 Phat trien thang d o ..................................................................................................... 60
4.4 Nghien cuu dinh luon g.......................................................................... ................... 61
CHUONG5 ....................................................................................................... .................. 71
5.1 Mo ta mau............................................................................................... ................... 71
5.2 Phan tich thong ke cac bien....................................................................................... 75
5.3 Banh gia do tin cay cua thang do (Cronbach’s Alpha).......................................... 78
5.4 Phan tich nhan to..................................................................................... ................... 80
5.5 Ket qua phan tich tuong quan................................................................ ................... 85
5.6 Ket qua hoi quy b o i.................................................................................................... 86
5.7 Ket qua va thao luan................................................................................................... 92
CHUONG6 ....................................................................................................... .................. 97
6.1 Ket luan ................................................................................................... ................... 97
6.2 Cac de xuat kien nghi................................................................................................. 98
6.3 Han che cua de tai va huong nghien cuu tiep theo............................. ................... 103
t Ai l i e u t h a m k h A o

................................................................................................. 105

PHU LUC 1 ....................................................................................................... ................ 111
PHU LUC 2 ....................................................................................................... ................. 113
vi


toan sai chi php doanh thu ... cac nguyen nhan nay doi hoi co quan thue can phai
tang cuong hon nua trong cong tac quan ly.
Vi vay, nganh Thue Viet Nam noi chung ma cu the la Cuc thue tinh Vinh
Long phai co nhung cai cach manh me hon nua de huong toi mot mo hinh quan ly
hien dai. Mot he thong quan ly thue hien dai phai dam bao duoc nguyen tac quan ly
thue co ban do la khuyen kh^ch su tuan thu tu nguyen cua nguoi nop thue day cung
la muc tieu cao nhat cua bat ky nganh thue nao tren the gioi. Nhu vay, nhung
1


nguyen nhan nao dan den thuc trang neu tren. Co phai he thong thue qua phuc tap
hay co che quan ly thue con chua chat che nen qua do doanh nghiep da loi dung
nhung ke ho nay de khong thuc hien tot nghia vu thue tu do dan den hanh vi khong
tuan thu thue? Hay do nhung nguyen nhan khach quan cua doanh nghiep ma dan
den viec khong tuan thu thue?
Xuat phat tu yeu cau thuc tien ay, de tai “Nghien cuu cac yeu to tac dong
den h an h vi tuan thu thue cua doanh nghiep vua va nho tren dia ban tinh Vinh
L ong” duoc chon de thuc hien voi mong muon gop phan vao cong cuoc cai cach
hanh cMnh thue cua ca nuoc noi chung va nganh thue Vinh Long noi rieng. Qua
do giup cho nganh thue va doanh nghiep thao go duoc nhung kho khan vuong mac
trong ho at dong quan ly thu thue.
1.2. Cau hoi nghien cuu
Be tai “Nghien cuu cac yeu to tac dong den hanh vi tuan thu thue cua
doanh nghiep vua va nhO tren dia ban tinh Vinh L ong” se duoc thuc hien de tra loi
cac cau hoi nghien cuu sau day:
- Cac yeu to nao anh huong den hanh vi tuan thu thue cua cac doanh nghiep?
- Cac chmh sach nao bao dam duoc hanh vi tuan thu thue cua cac doanh
nghiep?
1.3 Muc tieu nghien cuu
+ Tim ra cac yeu to anh huong den hanh vi tuan thu thue doanh nghiep vua va

chi nghien cuu cac loai hinh doanh nghiep tu nhan, cong ty trach nhiem huu han
nhung chua nghien cuu loai hinh doanh nghiep nho va vua.
Tac gia chua tim thay de tai nghien cuu hanh vi tuan thu thue cua cac doanh
nghiep nho va vua tai tinh Vinh Long.
Be tai nay thuc hien ngoai viec xac dinh cac nhan to tac dong den su tuan thu
thue cua cac doanh nghiep nho va vua tren dia ban tinh Vinh Long qua do xac dinh
duoc nhung nhan to nao co tac dong tich cuc hay tieu cuc den su tuan thu thue de
qua do dua ra nhung giai phap thiet thuc nham nang cao cong tac quan ly thue tai
Vinh Long.

3


1.7 Phuong phap nghien cuu
Be tai su dung phuong phap thu thap thong tin qua dieu tra de tien hanh khao
sat muc do tac dong cua cac nhan to den hanh vi tuan thu thue cua DN. Qua
nghien cuu ly thuyet cac nhan to anh huong den su tuan thu thue cua cac DN va
trao doi voi cac chuyen gia nhu lanh dao Cuc thue, cac cong chuc thue lam viec
tai nhung bo phan khac nhau nhu bo phan thanh tra, kiem tra thue; bo phan ke
khai, ke toan thue; bo phan tuyen truyen ho tro nguoi nop thue; bo phan quan ly
no va cuong che no thue de lap phieu khao sat bao gom cac cau hoi thuoc dang
thang do Likert tu 1 la “Hoan toan khong dong y” den 5 la “Hoan toan dong y ”.
Sau do, phieu khao sat duoc hoan chinh va duoc goi den cac DN.
1.8 Y nghia thuc tien cua de tai
Be tai chi ra duoc cac yeu to ve he thong thue va cac bien phap che tai thue co
tac dong den su tuan thu thue cua cac doanh nghiep nho va vua tai tinh Vinh Long,
tu do mang lai mot so y nghia ve ly thuyet va thuc tien cho co quan quan ly thue tai
dia phuong. Ket qua nghien cuu cua de tai se la co so khoa hoc thiet thuc giup
chmh quyen dia phuong cu the la co quan quan ly thue, cac doanh nghiep vua va
nho co nhung giai phap cu the va kha thi nham nang cao su tuan thu thue.

dia ban nghien cuu, chuong nay se trinh bay phuong phap nghien cuu, mo hinh
nghien cuu va nguon du lieu cho mo hinh nghien cuu.
Chuong 5: Ket qua nghien cuu
Trinh bay ket qua nghien cuu so bo, phan tich thong ke mo ta du lieu nghien
cuu, phan tich ket qua cua mo hinh kinh te luong, xac dinh cac nhan to tac dong den
hanh vi tuan thu thue cua cac doanh nghiep nho va vua tren dia ban tinh Vinh Long.
Chuong 6: Ket luan va g p iy chmh sach
Dua vao ket qua nghien cuu, tac gia goi y mot so chmh sach nham nang cao
chat luong quan ly thue tai Vinh Long. Bong thoi cuoi chuong nay cung neu ra
nhung han che cua nghien cuu cung nhu de xuat huong nghien cuu tiep theo.

5


CHUONG 2

CO SO LY THUYET
Chuang nay se neu cac ly thuyet ve thue, tuan thu thue, khong tuan thu
thue, x u phat ve doanh nghiep vua va nho, ve cac nhan to tac dong den tuan thu
thue cua cac D N va cac nghien cuu truac lien quan den viec tuan thu thue.

2.1 Cac khai niem

2.1.1 Khai niem ve thue
Tren thuc te thue da ton tai tu khi cac Nha nuoc hinh thanh, song cac ly luan
ve kinh te cua the gioi, cho den nay van chua co su thong nhat tuyet doi khai niem
ve thue. Nhin chung cac quan diem cua cac nha kinh te dua ra moi nhin nhan tu
nhung kMa canh khac nhau cua thue, do do chua phan anh day du ban chat chung
nhat cua pham tru nay. Vay Thue la gi? Nhung quan niem ve thue cua cac hoc gia
va duoi cac goc do xa hoi thue duoc hieu nhu the nao? Sau day chung ta se cung

doanh.

2.1.3 He thong thue (chinh sach thud)
Suy cho cung, co so nop thue deu bat nguon tu thu nhap, song do yeu cau cua
qua trinh tai san xuat, thu nhap van dong qua mot chu trinh kinh te va thay doi hinh
thai bieu hien cua no. Trong nen kinh te thi truong, thu nhap luan chuyen trong mot
vong khep km: nguoi lao dong nhan duoc tien cong, dung tien cong nay de mua
hang hoa, dich vu cua cac cong ty, den luot cac cong ty lai dung so tien thu duoc de
tra lai cho von dau tu, tien thue dat dai, tien cong...va nhung thanh phan nay chi tieu
duoi nhieu dang de mua hang hoa, dich vu.
Chmh su bien doi da dang nay da tao ra kha nang danh thue cua Chmh phu
tren su luan chuyen cua dong thu nhap khep km. Trong dong luan chuyen do nay
sinh cac co so khac nhau, do do xuat hien cac hinh thuc thue khac nhau.

Le Van

Ai (1996) he thong thue la tong hop cac hinh thuc thue khac nhau ma giua chung co
moi quan he mat thiet voi nhau va viec xay dung cac loai thue, phuong phap thu
nop thue duoc thuc hien theo nhung nguyen tac nhat dinh. Theo La Xuan Bao
(2012) chmh sach thue la tong the nhung quan diem, tu tuong, cac giai phap, cong
cu ma Nha nuoc su dung de ra quyet dinh ve thu nhap, huy dong nguon thu tu thue
nham dam bao cho nhu cau chi tieu cua minh.

7


2.1.4 Khai niem ve doanh nghiep vua va nho
Chmh phu (2009), DNNVV la nhung co so kinh doanh da dang ky kinh
doanh theo quy dinh phap luat, duoc chia thanh 3 cap: sieu nho, nho, vua theo quy
mo tong nguon von hoac so lao dong binh quan nam. Cu the, so luong lao dong

Tu dien Tieng Viet (2014), tuan thu la giu va lam dung theo dieu da quy
dinh, theo quy tac cua phap luat va duoc tuan thu mot cach nghiem ngat. Bach
khoa toan thu (2014), tuan thu phap luat mot hinh thuc thuc hien phap luat, trong
do cac chu the tham gia cac quan he phap luat kiem che khong thuc hien nhung
hanh vi ma phap luat cam. Nhung hanh vi khong tuan thu phap luat dan den hau
qua bi ap dung che tai bat loi cho nguoi vi pham.

2.4 Nhung van de co ban ve thue va chmh sach thue
Pham Xuan Hoa (2013) thue la khoan dong gop bat buoc doi voi cac to chuc
va ca nhan de hinh thanh nen ngan sach Nha nuoc. Moi loai thue deu duoc cau
thanh tu mot so yeu to, cu the: ten goi; doi tuong nop thue; doi tuong chiu thue; co
so thue; thue suat va cac yeu khac. Phan loai theo tinh chat dieu tiet, thue duoc
chia thanh hai loai: thue truc thu va thue gian thu. Thue truc thu thu truc tiep tao
ganh nang cho nguoi nop thue. Thue gian thu tao ganh nang gian tiep cho doanh
nghiep thong qua chi phi tuan thu thue (Nguyen Thuan, 2014, trang 173-174).
Nguyen Thuan (2004) thue co ba vai tro chu yeu: la cong cu huy dong nguon
luc tai chmh cho Nha nuoc; la cong cu dac luc cho chinh sach phan phoi lai thu
nhap dam bao cong bang xa hoi; la cong cu dieu tiet kinh te vi mo. Chinh sach
thue la tong the cac quan diem, chu truong, giai phap duoc cu the hoa bang cac
qui dinh trong he thong van ban qui pham phap luat ve thue, duoc su dung lam
can cu de thuc hien hoat dong quan ly Nha nuoc ve thue.
Hoan thien chinh sach thue la viec de xuat sua doi bo sung cac qui dinh moi
doi voi tung sac thue cu the va doi voi quan ly thue noi chung, nham dat duoc yeu
cau va muc tieu de ra. Word Bank (2011), nghien cuu ve “Cai cach thue o Viet
Nam: huong toi mot he thong thue cong bang va hieu qua hon”. Bao cao da dat ra
van de phai lam the nao de duy tri tot ti le tuan thu thue cua cac doanh nghiep lon
va lam the nao de cai thien su tuan thu thue doi voi cac doanh nghiep nho va ho
kinh doanh. Theo bao cao de cai cach hieu qua cong tac quan ly thue doi hoi phai
cai cach chinh sach thue thanh cong.


2.5.2 Ly thuyet ve tuan thu thue
+ Khung ly thuyet cua Le Minh Tuan va cong su (2011)
Nhom tac gia da dua ra khung ly thuyet trong danh gia muc do tuan thu va
that thoat nguon thu thue. Nhom tac gia dinh nghia muc do tuan thu thue la ti le so
tien thue thuc thu voi so tien thue co the thu duoc tiem nang. Nguoc lai, ti le
khong tuan thu hay muc do that thoat nguon thu thue duoc tinh bang 1 tru di ti le
tuan thu.

10


Viec tron thue va tranh thue la hai nguyen nhan quan trong nhat cua viec
khong tuan thu va lam that thoat nguon thu. Nhung bieu hien hanh vi nay cua
nguoi nop thue lai chiu anh huong cua nhieu yeu to co lien quan lan nhau, ca
nguyen nhan chu quan (chinh sach thue, nang luc cua co quan thue, tinh hieu qua
va liem chinh va chi phi tuan thu) lan nguyen nhan khach quan (he thong khieu
nai, trach nhiem giai trinh trong chi tieu cong, tham nhung va quy mo cua nen
kinh te phi chinh thuc). Hinh 2.1 cho thay mot khung kho ly thuyet de phan tich
cac yeu to anh huong den viec khong tuan thu hay that thoat nguon thu.
Hinh 2.1: Cac yeu to anh hu’hng den viec khong tuan thu va lam that
thoat nguon thu

Yeu to khach quan

Yeu to chu quan

Chinh sach
thue
Hanh vi cua nguoi nop thue


khan ve mat ky thuat. Co hai cach tiep can thuc te khac nhau de do luong muc
do tuan thu hay nguoc lai la khong tuan thu:
+ Xay dung mo hinh de du bao so doanh thu thue tiem nang va sau do so
sanh voi so muc thue thuc thu duoc.
+ Su dung so lieu quan ly thue de uoc tinh su chenh lech giua cac con so
tiem nang va con so thuc te trong cac quy trinh chuc nang chinh trong quan ly
11


thue.
Viec xay dung mo hinh thuc nghiem duoc tien hanh dua tren cac so lieu tu
nhieu nguon khac nhau va co the dua ra mot uoc tinh day du hon ve so tien thue
co the thu duoc. Nhung cach nay lai phu thuoc rat nhieu vao chat luong cua cac
so lieu hien co, cac gia dinh dua ra va cac mo hinh cu the duoc ap dung. Cach
tiep can thu hai dua vao cac so lieu ve quan ly thue co the khong uoc tinh het
duoc muc do that thoat do thieu thong tin ve dien chiu thue tiem nang hay kha
nang tang truong cua dien chiu thue. Tuy nhien, cach nay phan anh nhung uoc
luong thuc te tot nhat ma co quan thue thuc hien. Dua tren du lieu han che, tac
gia ap dung cach tiep can thu hai de uoc tinh muc do tuan thu va khong tuan thu
cua mot so sac thue nhat dinh (GTGT va TNDN).
+ Ly thuyet ve tuan thu thue cua Dang Thj Bach Van (2014)
Theo tac gia thi mot trong nhung thach thuc khac nhau trong nhiem vu thu
thue nha nuoc do la su da dang hanh vi tuan thu thue. Trong khi nguon luc cho
quan ly thu thue co gioi han, su phuc tap ve hanh vi tuan thu thue ngay cang
tang va kho nam bat, tu do lam cho co quan thue phai chiu nhieu suc ep trong
viec lam sao phai dam bao so thu NSNN nham ho tro thuc hien nhiem vu chi
cho phat trien kinh te - xa hoi cung nhu quan ly dat nuoc trong mot xa hoi ngay
cang phat trien nhu hien nay. Tac gia da dua ra 2 nhom nhan to co tac dong den
su tuan thu thue la: (1) Nhom cac yeu to mang tinh chat kinh te va (2) Nhom cac
yeu to mang tinh chat tam ly - xa hoi.

tron thue so voi rui ro bi phat hien khi bi kiem tra thue va muc phat co the co.
Cac yeu to mang tinh chat tam ly - xa hoi thuong la cac yeu to nham cai thien
muc do tuan thu thue cua nguoi nop thue theo huong tang cuong tuan thu tu
nguyen.
+ Mo hinh tuan thu thue cua OECD (2004)
Nghien cuu ve van de tuan thu thue cua Uy ban cac van de ve thue khi phan
tich ve hanh vi tuan thu thue da xay dung mot mo hinh la mot phuong phap tiep
can dua tren viec hieu biet cua doanh nghiep va boi canh hoat dong cua DN de
phan tich dong co hanh vi cua NNT doi voi tuan thu thue. Khi viec tuan thu thue
cua nguoi nop thue duoc cai thien theo huong tang cuong tuan thu tu nguyen, co
quan thue se giam bot ap luc trong viec rut ngan khoang cach thue giua so thue thu
duoc va so thue dang le phat sinh thuc te. Viec xac dinh muc do tuan thu thuc te
cua nguoi nop thue cung phan nao giup co quan thue xac dinh cach xu ly phu hop.
Hinh 2.3 dua ra mo hinh muc do tuan thu thue.

13


Hinh 2.3: Quang pho thai do tuan thu thue cua nguOi nop thue (OECD,
2004).
Dac diem cua NNT

Hanh vi cua NNT

Phuong phap xu ly
cua co quan thue
Ap dung toan bo theo
quyen luc phap luat

Ngan chan thong qua

14


dinh nghia cu the hon: “Tuan thu thue la pham vi ma doi tuong nop thue phai hoan
thanh cac nghia vu thue cua minh. Tai nhieu nuoc, doi tuong nop thue co 3 nghia
vu co ban:
+ Nop to khai thue dung han;
+ Ke khai (bao cao) chinh xac tren to khai nhung thong tin can thiet de xac
dinh so tien thue;
+ Nop nghia vu thue kip thoi.
Cac nghia vu nay thuong duoc coi la tuan thu ve nop to khai, tuan thu ve bao
cao (ke khai) va tuan thu ve thu nop”.
Mot dinh nghia khac cua viec tuan thu thue la hanh vi cua mot nguoi nop to
khai thue, ke khai tat ca thu nhap chiu thue chinh xac, va thanh toan tat ca cac loai
thue phai nop trong thoi han quy dinh ma khong can phai cho doi theo doi hanh
dong tu co quan co tham quyen (Singh, 2003).
Hon nua, viec tuan thu thue cung da duoc tach biet thanh hai quan diem, cu
the la tuan thu trong dieu kien duoc quan ly va tuan thu trong dieu kien thuc hien
trong dieu kien duoc hoan thue (Chow, 2004 va Harris, 1989). Quan diem rong hon
cua viec tuan thu thue doi hoi mot muc do cua su trung thuc, kien thuc ve thue day
du va kha nang su dung kien thuc nay kip thoi, chinh xac, va ho so day du de hoan
tat viec hoan thue va cac giay to lien quan ve thue (Singh va Bhupalan, 2001).
McBarnet (2001) de nghi tuan thu thue nen duoc nhin nhan trong ba cach, cu
the la tuan thu mot cach tuyet doi la nguoi nop thue tu nguyen nop thue ma khong
co khieu nai; tuan thu co dieu kien la mien cuong nop thue va tuan thu co tinh sang
tao la su giam thue bang cach ap dung kha nang co the de xac dinh lai thu nhap va
giam di cac chi phi trong pham vi cua luat thue.
Tuy nhien, can phat trien khai niem ve tuan thu thue va dua yeu to thoi gian
vao nhu la mot tieu chi the hien su tuan thu tu nguyen. Mot DN can phai thuc hien
thanh toan day du nghia vu thue nhung neu nghia vu thue do duoc thanh toan muon

Viec khong chap hanh nghia vu thue bao gom khong chu y va co chu y.
Khong chu y co the do khong hieu ro nghia vu phap luat thue hoac khong can than
de thuc hien dung cac quy dinh ve thue. Co y khong chap hanh nghia vu thue
thuong la loi dung ke ho cua phap luat thue de tranh thue va muc do cao hon la
tron thue (Palil, 2010). Theo Kirchker va cong su (2011) do su khac nhau ve co so
phap ly vi vay doi voi Doanh nghiep thi tron thue va tranh thue la hoan toan khac
nhau va tac dong den viec lua chon hanh vi tuan thu thue cua ho. Tron thue duoc
danh gia tieu cuc hon tranh thue. Kien thuc ve thue cua nguoi nop thue cang tot thi
17