Kinh nghiệm quản lý thuế của các nước OECD và những gợi ý cho Việt Nam

( Sd 12 (89)-2010 ) TAI CHINH QUOCTE

Kinh nghiem quan ly thue cua cac nirac

OECD va nhung ggi y cho Viet Nam

Ths. Nguyen Thi Thiiy Duong

^T^^ECD Id ten viel tdt ciia Td chuc Hgp tdc vd Phdt trien Kinh te (Organization for

m meconomic Cooperation and Development), thdnh lap ndm 1961 tren eff sd td chirc hgp

^^^r tdc kinh te Chdu Au (OEEC) v&i 20 thdnh vien sdng lap gdm ede nude cd nen kinh te

phdt trien tren the gi&i nhu My, Ca-na-da vd cdc nu&c Tay Au. Hien nay, sd thdnh vien OECD

la 30 quoc gia gdm My, Ca-na-da, do, Bi, Dan Mtich, Phdp, Due, Hy Lgp, Ai-len, Qudc ddo,

Ldc-xdm-bua, Hd Lan, Na-uy, Bd Ddo Nha, Tdy Ban Nha, Thuy Dien, Thuy Si, Thd Nhi Ky,

Anh, Nhdt Bdn, Phdn Lan, lie. New Zealand, Hdn Qudc, Me-hi-cd, Sec, Hung-ga-ry, Ba-lan,

Cpng hda Slo-va-kia. Muc tieu ban ddu cua OECD la xdy dung cdc nen kinh te manh a cdc

nu&c thdnh vien, thiic day vd ndng cao hieu qud kinh te thi trudng, md rpng thuffng mgi tu

do vd gdp phdn phdt trien kinh te & cdc nu&c cdng nghiep. Nhung ndm gdn ddy, OECD dd mff

rpng pham vi hogt dpng, chia se ket qud nghien ciru vd kinh nghiem phdt trien cho cdc nu&c

dang phdt trien vd cdc nen kinh te dang ehuyen ddi sang kinh te thj truffng. Qua nghiisn ciru

kinh nghiem qudn ly thue cua OECD, ta cd the rut ra duc/c nhieu bdi hgc kinh nghiem quy gid

cho Viet Nam.

Ve quan ly thue

Nhiem vu quan ly ciia co

quan thue cac nudc OECD kha

khac nhau. Ci nhieu nudc, co

quan thue quan ly ca thue true

thu. thue gian thu va thue tai

san. Mdt sd nudc co quan thue

quan ly- ca ngudn thu tii' thue

xuat nhap khau. Cd nude co

quan thue thu ludn bao hiem

xa hdi (BHXH).

Ddi voi BHXH: a nhieu

nudc OECD. bao hiem xa

hdi la ngudn thu Idn nhat ciia

chinh phii. dac biet la Chau

Au. Ngudn thu nay de tai trg

cho cac djch vu chinh phii dac

biel nhu sivc khoe. that nghiep dai, su chinh xac cua thdng tin

va huu tri. Trone sd 30 nudc duoc dam bao.

OECD. vdri nhirng che dp xa

hdi khac nhau. cd II nudc

OECD thu BHXH kit hgp

vdi thu thue. Viec ket hgp thu

BHXH vdi thu thue cd mdl sd

loi the sau:

Thu hai, sii' dung hieu qua

ngudn luc. Cac nude chuyen

sang md hinh hgp nhat BFIXFI

vdi CO quan thue deu nhan

thay chi phi bien ciia mo rdng

he thdng su dung cho quan ly

thue bao gdm ca BHXH se nhd

di. Vi vay nhieu nudc ket hgp

thu, thanh loan va bdi thudng

BH vdi ddng gdp y te. ddng

gdp hd trg cho tre em, thanh

Thu- nhat, cd chung thii

tuc chinh. Ngudi ddng BHXH

va ngudi nop thue se su dung

mdt ma sd dang ky duy nhat.

He thdng thu thap thdng lin la

cd san. cd he thdng quan ly thu loan ng eua sinh vien vao quan

hieu qua de bao quat nhung ly thue. Trong khi dac diem

ngudi chu lao ddng. Thdng ciia chung kha khac nhau. cac

qua viec su dung bien phap nude nhin thay gia tri ciia viec

kiem loan dua vao riii ro hien su dung nang lire thu cua quan

* Trudng Dai hpc Kinh le Qudc Dan

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