Cải cách thuế ở Việt Nam: Hướng tới một hệ thống hiệu quả và công bằng hơn

Ban Quản lý Kinh tế và Xóa đói Giảm nghèo
Khu vực Châu Á và Thái Binh Dương
NGÂN HÀNG THẾ GIỚI
Gangadha Prasad Shukla
Phạm Minh Đức
Michael Engelschalk
Lê Minh Tuấn
(Đồng chủ biên)
30/09/2011
HƯỚNG TỚI MỘT HỆ THỐNG
HIỆU QUẢ VÀ CÔNG BẰNG HƠN
ẢI CÁCH THUẾ Ở VIỆT NAM: C
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Cải cách Thuế ở Việt Nam: 
Hướng tới một hệ thống 
Hiệu quả và Công bằng hơn 
Gangadha Prasad Shukla
Phạm Minh Đức
Michael Engelschalk
Lê Minh Tuấn
(Đồng chủ biên)
30/09/2011
Ban Quản lý Kinh tế và Xóa đói Giảm nghèo
Khu vực Châu Á và Thái Binh Dương
3Mục lục
Lời nói đầu ........................................................................................................................................................... 11
Lời cảm ơn ............................................................................................................................................................ 13
Chữ viết tắt ........................................................................................................................................................... 15
Tóm tắt .................................................................................................................................................................. 17
Chương 1: Khung Pháp lý cho Quản lý Thuế ............................................................................................ 33
1. Tóm lược ............................................................................................................................................................ 33
2. Giới thiệu chung .............................................................................................................................................. 37
3. Thuế GTGT ...................................................................................................................................................... 42
4. Thuế tiêu thụ đặc biệt ..................................................................................................................................... 43
5. Thuế xuất nhập khẩu ...................................................................................................................................... 45
6. Các loại thuế trực thu ...................................................................................................................................... 48
6.1. Thuế thu nhập cá nhân ........................................................................................................................... 48
6.2. Thuế Thu nhập Doanh nghiệp (TNDN) ........................................................................................... 52
7. Thuế tài nguyên ................................................................................................................................................ 55
8. Các chế độ thu khác ngoài thuế (Phí và lệ phí) ......................................................................................... 56
9. Quản lý thuế ..................................................................................................................................................... 58
Chương 2: Mức độ Tuân thủ và Nguyên nhân Thất thoát nguồn thu: Khuôn khổ Lý thuyết và 
Đánh giá ................................................................................................................................................................ 61
1. Tóm lược ............................................................................................................................................................ 61
2. Giới thiệu chung .............................................................................................................................................. 62
2.1. Mức độ tuân thủ và thất thoát nguồn thu thuế: Khung lý thuyết .................................................. 63
2.2. Các thước đo về mức độ tuân thủ và không tuân thủ ...................................................................... 72
3. Kết luận .............................................................................................................................................................. 76
Chương 3: Quản lý Thuế .................................................................................................................................. 79
1. Vai trò và thách thức của cơ quan quản lý thuế ở Việt Nam .................................................................... 79
2. Yêu cầu hiện đại hóa hệ thống quản lý thuế ................................................ ... ford University Press. Washington DC.
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