CHAPTER 2 LITERATURE REVIEW
2.1 INTRODUCTION OVERVIEW OF TAX DEPARTMENT PHU NHUAN
The department of taxation- Phu Nhuan is one of 24 ward taxation departments belonging to department of taxation- Ho Chi Minh City is a function as collection administrative agencies in order to mobilize the state budget revenues. According to the functions and duties of the taxation department and to do their assigned political tasks well, the taxation department organization- Phu Nhuan is formed, as below
2.1.1 Management Organization structures:
The structure and organization of the taxation department- Phu Nhuan has operated with 140 officials including: 01 department director, 4 vice directors, and 12 teams (number team average is 10-15 officials). With the organization structure, the taxation department- Phu Nhuan has operated well and flexibly that leads to a positive result in implementing the taxation political tasks.
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Vice President
Tax debt management and enforcement team Tax debt management and
enforcement team Registration fees and other
revenues team Registration fees and other
revenues team
Figure 1: Taxation department structure 2.1.2 Duties and function
The taxation department –Phu Nhuan is organized following function model of taxation management laws and specific function tasks of each department.
Director as a Chief Officer is responsible for directing and generally operating,
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some vice directors who support to the director and operate the directed tasks according to assigning is called management board. To implement assigned tasks, taxation department also has some advisor team and direction implementation teams that organization structure is 12 teams. According to the general taxation department decision No. 504/QĐ-TCT on 3/29/2010 [21] about functions, duties of taxation team belonging to the taxation department and the management organization structure of taxation department director is functions and duties of each team as below:
1. Head of the department and a number of Deputy Head of the department.
The Head of the department is responsible to the Director Administration of Taxation and law for the entire operation of the Tax Office in the province.
Three Deputy Head of the department are responsible before the Head of the department and the law for the field work was assigned.
2. Team General - Business - Estimates - Propaganda – Support
As a team advising the Head of the department Tax Department conducted propaganda about tax policies and laws; assist taxpayers within management Tax
; building and implementing the budget revenue estimates assigned State of Tax Office.
Helping Director Tax Office guidance on tax administration operations, policy, tax law for officers and tax officials in the Tax Office; building and implementing the budget revenue estimates assigned State of Tax Office.
3. Declaring team - Tax accounting and information technology
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Helping The Head Tax Office implementation of tax registration, tax return processing records, tax accountant, tax statistics as decentralized management;
manage and operate the system informatics equipment; development, installation, manual and software applications serving the tax administration.
4. Tax inspection team
Helping the direction conducts the inspection and supervises tax declaration, solves the related denunciation of tax payers.
5. The debt management and tax debt enforcement
Helping the director implements tax debt administrations, collect enforcedly the owed tax, taxpayer fines under the tax department jurisdiction.
6. Management Team Administration - Human Resources - Finance - prints
Helping The Head Tax Office perform administrative workings, saving documents ; personnel management; financial management and administration;
manage publications.
7. The tax administration and other receivables Prior registration
Helping the director manages the registration fees, fees of transferring land use rights, land use rights payments, land auction accounts, assets, land rents, asset taxes, charges, fees and other revenues (generally called as the land revenues including PIT for: transferring real estates, inheritances, gifts, registration fees and other revenues) arose in taxation department area.
8. The Management of the personal income tax
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Helping the Head Tax Office perform the inspection, monitoring declare personal income tax; responsible for implementing revenue estimates of personal income tax under the jurisdiction of the Tax Office
9. The management of household and individual business tax
Helping the Head Tax Department tax collection management organizations (if any), taxpayers in communes, wards are assigned (including producers of commercial business and services, including households pay personal income tax, property tax, agricultural land use tax, royalties ...).
10. The Internal Audit
Helping The Head Tax Office conducted the inspection of compliance with the law, the integrity of the tax authorities and tax officers; resolving complaints (including complaint-handling decisions of tax authorities and tax claims related within the tax authorities and tax officers) and denunciations related to the execution of duties and security defend the integrity of the tax authorities and tax officers under the jurisdiction of The Head Tax Office.
With the above organization structure, excepting management board, the teams are divided into 2 departments:
- Indirect department: advise to help leaderships catching in time, accurating, completing information about status of task implementation and advise leaderships of solving some problem on laws. It includes: administrative- human resource- finance- Prints team, tax debt management and enforcement team, Tax declaration- accounting and computer science team, general- business- estimation- propaganda- support team, internal inspection team.
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- Direct department: directly mining revenues, carrying out checking companies’ doubted in violation of tax law. It includes: inspection team, ward association team, personal income tax team, registration fees and other revenues team.
The organization structures are 12 teams, but in fact, taxation management is mainly 4 functions:
- Propaganda- Support
- Tax Declaration- Accounting.
- Debt management and enforcement.
- Checking observances of tax law.