Application of risk management in tax administration is an objective impact trend and in accordance with the requirements of reform and modernization of the tax industry. The application of risk management ensures the effectiveness and effectiveness of tax administration; Encourage and create favorable conditions for taxpayers to voluntarily comply with the provisions of tax law, and contribute to preventing, detecting and handling promptly and effectively and effectively Regarding taxes. Illustration: InternetXu source direction and model of risk management in tax administration management (QLRR) is becoming a trend and increasingly applied in general management. For tax authorities, the application of risk management models at risk is an objective request and a solution to address practical issues set to improve the quality and efficiency of tax administration . Applying QLRR is not a new problem, has been many countries around the world such as: English, French, American, Canada, Ireland, Australia, Korea, Thailand
... Applying for a long time but mostly pressure Follow the general model of compliance management by cooperation and economic development organizations (OECD)
According to OECD, the application of QLRR in tax management needs to be aimed at the general trend is to develop a plan, the QLRR program complies with the overall effectively, in which the taxpayers' compliance with taxpayers (NNT) will be divided into Many segments, identify key risks for each segment, determine the main causes of non-compliance in each segment, thereby take appropriate handling measures (Figure 1). Player (Figure 1) is applied by many countries in the assessment of the compliance behavior of NNT and the treatment of tax authorities for different compliance acts. The pyramid shape represents the tax agency's compliance processing strategy, in which: the left edge of the pyramid shows the compliance behavior of NNT, the symmetrical side shows the agency's behavioral measures tax for compliance acts; The arrow lies on the median line showing the treatment strategy of the tax authority to improve the voluntary compliance of NNT, specifically: (i) if the behavior of NNT is "ready to comply", the measure of the measure of The tax authority will be the best "facilitating" to comply with NNT. (ii) If the behavior of NNT is "trying to comply with but it is not always successful," the measure of the tax authorities will is "support" to comply with NNT. (iii) If the behavior of NNT is "do not want to comply, it will comply with if the tax authority is interested", the measure of the tax authority will be "preventing through these Measures to detect violations "for NNT Compliance. (iv) If the behavior of NNT is" unresponsive determination ", the measures of the tax authorities will be" applying all the legal power "to Mandatory NNT Compliance. Compliance processing strategy focuses on studying compliance behavior of NNT and proposing appropriate handling measures to create pressure to reduce NNT numbers without complying. Practical implementation of risk management tron g Tax administration in Vietnam Currently, QLRR in tax administration is a modern tax management method, applied in many tax authorities in countries around the world. In Vietnam, the method of applying QLRR in official tax management is stipulated in the Tax Management Law No. 21/2012 / QH13 dated November 20, 2012 and the guiding documents, now the Tax Administration Law No
38/2019 / QH14. At the same time, the Ministry of Finance promulgated Circular No. 204/2015 / TT-BTC dated December 21, 2015 regulating the application of QLRR in tax administration. Next, the Ministry of Finance issued a Circular No. 31/2021 / TT-BTC dated May 17, 2021 regulating the application of QLRR in tax administration, replacing Circular No. 204/2015 / TT-BTC. Accordingly, the application of QLRR is carried out to evaluate the compliance with tax law for NNT through the tax management functions such as tax registration; Tax; pay taxes, tax debts and enforcement of tax administrative decisions; tax refund; check; tax inspection; Creating, printing, issuing, managing and using tax Indexes. The above mechanisms and policies have contributed to improving the legal framework for QLRR in tax administration, contributing to reform and modernization of management Tax management, enhancing validity and efficiency of tax administration work. This regulation contributes to encouraging and creating favorable conditions for NNT to comply with the provisions of law and at the same time to prevent and detect and promptly handle violations of tax laws in tax administration With NNT. On the establishment stipulated in the Tax Administration Law and the implementation guiding documents, the General Department of Taxation has been developed and researched to apply the QLRR mechanism in a number of stages, some functions in tax administration. The application of QLRR in tax inspection and inspection plans at NNT headquarters began to implement in 2012 with the application of Pilot QLRR in the Planning of tax inspection and tax inspection at the headquarters NNT automatically on the basis of application of information technology system (IT) at the General Department of Taxation and a number of local Tax Departments. Detective, 2016, the General Department of Taxation applies QLRR on the basis of IT application in work Planning tax inspection and collection inspection . Dịch vụ:
Thiết kế website,
quảng cáo google,
đăng ký website bộ công thương uy tín
