Nghiên cứu các yếu tố tác động đến hành vi tuân thủ thuế của các doanh nghiệp vừa và nhỏ trên địa bàn tỉnh Vĩnh Long

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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 Ac DOANH NGHIEP VUA VA NHO

TREN DIA BAN TiNH VINH LONG

Chuyen nganh: Kinh te hoc

Ma so chuyen nganh: 60 03 01 01

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

N gnoi hnong dan khoa hoc:

PGS TS. NGUYEN THUAn

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.

Nghien cuu su dung phuong phap thong ke mo ta, kham pha nhan to EFA, mo

hinh hoi quy tuyen tinh da bien, de xac dinh cac yeu to chmh anh huong den viec

tuan thu thue cua cac DNVVN. Cac nhom nhan to de xuat trong mo hinh nghien

cuu gom: nhom su phuc tap cua he thong thue, nhom tuyen truyen va ho tro thue,

nhom thanh tra va kiem tra thue, nhom muc phat va cac bien phap cuong che thue,

nhom cac yeu to tu nguoi nop thue, nhom yeu to tam ly xa hoi, loai hinh doanh

nghiep, nganh nghe kinh doanh. Phuong phap phan tich nhan to EFA va hoi quy de

xac dinh duoc bon nhom nhan to tac dong co y nghia thong ke va anh huong tich

cuc den su tuan thu thue cua cac doanh nghiep vua va nho tai tinh Vinh Long.

Ket qua cua cac nhan to nay anh huong den su tuan thu thue dung nhu ky vong

cua tac gia va phu hop voi co so ly thuyet tham khao trong chuong 2. Trong pham

vi nghien cuu cua de tai nay, cac nhom nhan to su phuc tap cua he thong thue, tuyen

truyen va ho tro thue va muc phat va cac bien phap cuong che thue, nhan thuc cua

chu doanh nghiep. Bay la nhung yeu to co anh huong tich cuc den su tuan thu thue

cua cac doanh nghiep vua va nho tai tinh Vinh Long.

Nhung nhan to khac nhu: thanh tra va kiem tra thue, cac yeu to tu nguoi nop

thue, loai hinh doanh nghiep, nganh nghe kinh doanh cua doanh nghiep chua tim

thay moi lien he voi su tuan thu thue. Ket qua nghien cuu cung de ra mot so huong

nghien cuu tiep theo trong cong tac quan ly thue.

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D A N H M UC H tN H

Trang

Hinh 2.1: Cac yeu to anh huong den tuan thu va that thoat nguon thu............................ 11

Hinh 2.2: Cac yeu to tac dong den hanh vi tuan thu thue..................................................12

Hinh 2.3: Quang pho thai do tuan thu thue cua nguoi nop thue .....................................14

Hinh 3.1: Co cau loai hinh doanh nghiep tai tinh Vinh Long.........................................44

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

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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 lap.................................................................................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

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DANH MUC CHC VIET TAT

CQT : Co quan thue

CBCB : Can bo cong chuc

DN : Doanh nghiep

DNVVN : Doanh nghiep vua va nho

EFA : Exploratory Factor Analysis (phan tich nhan to kham pha)

GTGT : Gia tri gia tang

NNT : 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

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MUC LUC • •

Trang

TOM T A T........................................................................................................................... i

DANH MUC H iN H ...........................................................................................................ii

DANH MUC BANG, B IE U .............................................................................................iii

DANH MUC CH L VIET TAT....................................................................................... iv

MUC L U C ........................................................................................................................... v

1.1 Ly do chon de tai........................................................................................................1

1.2. Cau hoi nghien cuu.................................................................................................2

1.3 Muc tieu nghien cuu.................................................................................................. 2

1.4 Boi tuong khao sat.....................................................................................................2

1.5 Pham vi thu thap du lieu............................................................................................ 3

1.6 Biem moi cua de tai....................................................................................................3

1.7 Phuong phap nghien cuu............................................................................................ 4

1.8 Y nghia thuc tien cua de tai........................................................................................4

1.9 Ket cau de tai............................................................................................................... 4

2.1 Cac khai niem.............................................................................................................. 6

2.2 Khai niem hanh vi phap luat......................................................................................8

2.3 Khai niem tuan thu phap luat.....................................................................................9

2.4 Nhung van de co ban ve thue va chmh sach thue....................................................9

2.5 Cac ly thuyet co lien quan.......................................................................................... 10

2.6 Cac yeu to tac dong den hanh vi tuan thu thue........................................................18

2.7 Cac nghien cuu truoc..................................................................................................31

2.8 Mo hinh nghien cuu va gia thiet nghien cuu........................................................... 39

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CHUONG 3 ............................................................................................................................44

3.1 Khai quat tinh hinh phat trien doanh nghiep tren dia ban.................. ...................44

3.2 Khai quat ve Cuc thue tinh Vinh Long................................................ ...................46

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 luong.......................................................................... ...................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 boi....................................................................................................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

tAi l ie u t h a m k h Ao .................................................................................................105

PHU LUC 1 ....................................................................................................... ................ 111

PHU LUC 2 ....................................................................................................... .................113

vi

PHU LUC 3 ..........................................................................................................................117

PHU LUC 4 ..........................................................................................................................122

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CHUONG 1

TONG QUAN

Chuang 1 se neu ly do chon de tai nghien cuu: “Nghien cuu cac yeu to tac

dong den hanh vi tuan thu thue cua doanh nghiep vua va nho tren dia ban tinh

Vinh Long”, muc tieu nghien cuu, phuang phap nghien cuu, pham vi doi tuang

nghien cuu, y nghia va ket cau cua de tai.

1.1 Ly do chon de tai

Quan ly thue la nghe thuat nham dat dugc mot su can bang giua dich vu

cho NNT thuc thi cac quy dinh cua luat thue de thuc day tuan thu tu nguyen.

Tuy nhien, mot so ton tai, han che nhu: Su bat binh dang cua he thong thue; su

phuc tap cua phap luat ve thue; su thieu cong bang cua he thong hinh phat; tmh

chuyen nghiep cua doi ngu nhan vien quan ly thue chua cao... da gay tro ngai

cho su tuan thu nghia vu cua NNT.

Thuc tien cho thay cac doanh nghiep noi chung la doi tuong thuc hien tuong

doi tot nghia vu voi ngan sach Nha nuoc nhu thuc hien tot che do hach toan ke

toan, dang ky thue, ke khai thue, chap hanh kha tot phap luat ve thue. Vi vay, ho

deu tmh toan khi nop thue boi no lien quan den loi mh cua doanh nghiep. Neu

khong phai nop thue hoac nop thue ft thi ty le de lai duoc dung vao mo rong san

xuat kinh doanh, loi nhuan de lai nhieu hon ... Cho nen, van con mot so doanh

nghiep tim cach nop thue cang ft cang tot. Do do, nhung vi pham ve thue van cu

tiep dien duoi cac hinh thuc nhu: tim ke ho, lach luat de tranh thue, tang chi ph^ de

giam thu nhap chiu thue, tham ch^ co mot so doanh nghiep con tron thue nhu hach

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

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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 hanh vi tuan thu thue cua doanh nghiep vua va nho tren dia ban tinh Vinh

Long” 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 Long” 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

nho.

+ Muc do tac dong cua cac yeu to do den hanh vi tuan thu thue cua cac doanh

nghiep.

+ Be xuat, goi y nhung chmh sach nham tang cuong su tuan thu thue cua

doanh nghiep.

1.4 Doi tuong khao sat

Boi tuong khao sat cua de tai la cac Doanh nghiep nho va vua dang hoat

dong tren dia ban tinh Vinh Long do Cuc thue quan ly trong giai doan tu nam

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2010 - 2014. Huynh Van Hai (2014), DNNVV chiem hon 97% tong so DN va

dong gop khoang 40% nguon thu ngan sach, nen viec nghien cuu hanh vi tuan

thu thue cua cac doi tuong nay la dieu can thiet. Be tai nghien cuu nay chi tap

trung nghien cuu su tuan thu thue cua DNNVV doi voi hai loai thue co pham vi

anh huong lon nhat va phuc tap nhat hien nay thue GTGT va thue TNDN duoi

su quan ly thue cua Cuc thue tinh Vinh Long. Hai loai thue tren deu rat phuc tap

va co nhieu van de phat sinh trong quan ly thue voi co quan thue.

1.5 Pham vi thu thap du lieu

Be tai thu thap so lieu tu cac doanh nghiep dang hoat dong san xuat kinh

doanh co phat sinh giao dich voi co quan thue tinh Vinh Long tren pham vi toan

tinh gom 09 don vi la Van phong Cuc thue tinh va cac Chi cuc thue: thanh pho Vinh

Long, thi xa Binh Minh, Long Ho, Binh Tan, Tam Binh, Mang Thh, Tra On, Vung

Liem. Thong tin duoc thu thap thong qua phieu khao sat, duoc thuc hien boi cac

cong tac vien cua nganh thue. Moi phieu khao sat duoc mo ta giai thmh cac khai

niem ngan gon va de hieu nham giup nguoi tra loi hieu van de mot cach day du va

toan dien hon.

1.6 Diem mdi cua de tai

Nghien cuu ve hanh vi tuan thu thue cua doanh nghiep da duoc thuc hien o

nhieu dia phuong nhung chua duoc thuc hien tai tinh Vinh Long. Cac nghien cuu

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.

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