B H CÁC NHÂN T S (TÌNH HU CHI C ÊN C QU LU H H TP H – 2012 ) B H CÁC NHÂN T S (TÌNH HU CHI C C THU QU Chuyên ngành: Kinh t Mã s ÊN C H MINH) ài – Ngân hàng LU : TS DI TP H – 2012 i L Tôi c k nghiên c ên c trung th li lu CA êng Các d ên ngu ê rõ ràng Tơi hồn tồn ch Tác gi ài ii L Trong trình h Kinh t ình cao h ành ph ành Tài t nghiên c ã nh ên t ình b àn thành lu ài s tơi cịn ên c ành c ý th ành ph nh ã truy Ti tình lu ãh ãnh Qu ã cung c ãh ài li ình b ên tinh th Tơi r b è ình th ên t ình è Tơi chân thành c Tác gi iii M PH tv M ên c nghiên c ph ên c Ý ngh ài nghiên c K TUÂN TH À CÁC NHÂN T TUÂN TH y 1.1.1 Ngh v 1.1.2 S 1.2 Các nghiên c 1.2.1 : Qu nâng cao tuân th 1.2.2 Hoàn thi c – Nghiên c 1.2.3 ình hu àN OECD (2010), Hi th 11 ành vi tuân 12 1.2.4 Nguy ên c Giám sát tính tuân th 1.3 Các nhân t 12 12 1.3.1 Nhân t Kinh t 13 1.3.2 Nhân t 1.3.3 Nhân t hính sách thu 15 20 1.3.4 Nhân t Ngành kinh doanh 21 iv 1.3.5 Nhân t háp lu xã h 22 1.3.6 Nhân t Tâm lý 24 Tóm t 28 29 QU À TH TUÂN TH THU ÀN 2.1 Qu 29 2.1.1 T 29 2.1.2 Qu 30 2.1.3 Th àn thu , gi 2.1.4 Qu ph 31 33 2.1.5 Công tác tuyên truy 33 2.1.6 Gi 35 2.2 Th 36 2.2.1 Tuân th ê khai thu 36 2.2.2 Tuân th 38 2.2.3 Tuân th ành quy n c 39 2.2.4 Tuân th àn thu 40 41 2.3.1 M 41 2.3.2 M 43 Tóm t 47 48 KH VÀ ÁNH GIÁ TN TH HCM 3.1 Mơ hình quy trình kh 48 3.1.1 Mơ hình kh 48 3.1.2 Quy trình kh 49 v 3.1.2.1 Thi 49 49 3.1.2.3 Thu th 50 3.2 K 52 3.2.1 Th êm 52 3.2.2 Ki pha 54 3.2.3 Phân tích nhân t 58 3.2.4 Phân tích h 62 65 3.3.1 Nhân t 65 3.3.2 Nhân t 67 3.3.3 Nhân t 69 3.3.4 Nhân t ành kinh doanh 70 3.3.5 Nhân t 71 3.3.6 Nhân t ã h 72 Tóm t 73 74 CÁC I PHÁP NH NGHI HCM 4.1 Các i pháp v 74 4.1.1 õ ràng, 74 77 4.1.3 Nâng cao s 4.1.4 4.2 Các u 79 nh thu su t phù h p v i xu h i pháp th c hi n i Chi c ng tình hình kinh t 80 81 4.2.1 Nâng cao chuyên môn nghi 81 ên truy 4.2.3 Nâng cao hi 4.2.4 Th 84 87 ành nhanh, g ình 89 vi 4.3 Các c i pháp h tr v ãh quy t ên quan 91 4.3.1 Nâng cao hi công 91 4.3.2 X lý nghiêm minh v , tr ãh Tóm t K Tài li Ph thu 92 92 93 94 95 98 vii Danh m vi CTCP: Công ty C CT TNHH: Công ty TNHH DNTN: Doanh nghi DN: Doanh nghi GTGT: Giá tr TNDN: Thu nh EFA: Phân tích nhân t (Exploratory Factor Analysis) OECD: T phát tri (Organisation For Economic Co-Operation And Development) viii Danh m B àn thành d B u àn thu B B B ình hình x B ê tình hình n t B B B B àn thu B Cronbach's Alpha c t B Cronbach's Alpha bi B B qu hân tích nhân t B tính b B ng c B B B :M Ngành kinh doanh B 10: M Tâm lý B 11: M Pháp lu ãh 106 TL4 268 Valid N (listwise) 268 4.2 Th 4.04 871 êm Loai hinh DN Cumulative Frequency Valid Cty CP Percent Valid Percent Percent 57 21.3 21.3 21.3 182 67.9 67.9 89.2 DN Tu nhan 17 6.3 6.3 95.5 DN Khac 12 4.5 4.5 100.0 268 100.0 100.0 Cty TNHH Total Nganh nghe kinh doanh Cumulative Frequency Valid San xuat Percent Valid Percent Percent 23 8.6 8.6 8.6 101 37.7 37.7 46.3 Dich vu 96 35.8 35.8 82.1 Nganh khac 48 17.9 17.9 100.0 268 100.0 100.0 Thuong mai Total Thoi gian kinh doanh Cumulative Frequency Valid Duoi nam Percent Valid Percent Percent 52 19.4 19.4 19.4 98 36.6 36.6 56.0 Tren 10 nam 118 44.0 44.0 100.0 Total 268 100.0 100.0 Tu den 10 nam Quy mo DN Cumulative Frequency Valid DN lon Percent Valid Percent Percent 17 6.3 6.3 6.3 DN vua va nho 251 93.7 93.7 100.0 Total 268 100.0 100.0 107 PH KI CRONBACH’S ALPHA 5.1 Kinh t RELIABILITY /VARIABLES=KT1 KT2 KT3 KT4 KT5 KT6 /SCALE('ALL VARIABLES') ALL /MODEL=ALPHA /STATISTICS=DESCRIPTIVE SCALE /SUMMARY=TOTAL Reliability [DataSet1] D:\Tuanthuthue\Tuan thu thue.sav Case Processing Summary N Cases Valid % 268 a Total 268 Excluded 100.0 100.0 a Listwise deletion based on all variables in the procedure Reliability Statistics Cronbach's Alpha N of Items 858 Item Statistics Mean Std Deviation N KT1 4.15 885 268 KT2 4.04 1.066 268 KT3 4.17 900 268 KT4 3.74 1.164 268 KT5 3.82 926 268 KT6 4.13 971 268 Item-Total Statistics Cronbach's Scale Mean if Scale Variance if Corrected Item-Total Alpha if Item Item Deleted Item Deleted Correlation Deleted KT1 19.90 15.409 638 836 KT2 20.01 14.247 651 833 KT3 19.87 14.980 695 826 KT4 20.31 13.591 662 833 KT5 20.22 15.236 628 837 KT6 19.92 14.930 634 836 108 5.2 Chính sách thu , qu Reliability Statistics Cronbach's N of Items Alpha 901 Item-Total Statistics Cronbach's Scale Mean if Scale Variance if Corrected Item- Item Deleted Item Deleted Alpha if Item Total Correlation Deleted CSQL1 28.11 31.336 794 880 CSQL2 28.36 33.422 809 884 CSQL3 28.54 32.571 732 886 CSQL4 27.65 31.906 788 882 CSQL5 28.04 30.830 651 893 CSQL6 27.62 32.717 604 895 CSQL7 28.41 38.213 236 914 CSQL8 27.82 32.305 724 886 CSQL9 28.26 29.256 756 884 Lo : 0.236 < 0.3) Reliability Statistics Cronbach's Alpha N of Items 914 Item-Total Statistics Cronbach's Scale Mean if Item Deleted Scale Variance if Corrected ItemItem Deleted Total Correlation Alpha if Item Deleted CSQL1 24.92 29.129 802 897 CSQL2 25.17 31.309 796 901 CSQL3 25.35 30.514 718 904 CSQL4 24.46 29.568 809 897 CSQL5 24.85 28.774 645 912 CSQL6 24.43 30.403 616 912 CSQL8 24.63 30.054 733 902 CSQL9 25.07 27.164 758 902 109 Reliability Statistics Cronbach's N of Items Alpha 918 Item-Total Statistics Cronbach's Scale Mean if Scale Variance if Corrected Item- Item Deleted Item Deleted Total Correlation Alpha if Item Deleted DDDN1 9.34 4.743 839 887 DDDN2 9.30 4.315 775 913 DDDN3 9.47 4.744 842 886 DDDN4 9.24 4.604 815 893 5.4 Ngành kinh doanh Reliability Statistics Cronbach's N of Items Alpha 874 Item-Total Statistics Cronbach's Scale Mean if Scale Variance if Corrected Item- Item Deleted Item Deleted Total Correlation Alpha if Item Deleted NKD1 10.60 6.129 876 777 NKD2 11.00 8.146 646 874 NKD3 10.74 6.581 834 798 NKD4 10.75 6.226 638 894 5.5 Pháp lu ãh Reliability Statistics Cronbach's N of Items Alpha 702 110 Item-Total Statistics Cronbach's Scale Mean if Scale Variance if Corrected Item- Item Deleted Item Deleted Alpha if Item Total Correlation Deleted PLXH1 9.56 5.633 642 528 PLXH2 9.38 8.004 450 662 PLXH3 9.74 6.284 591 568 PLXH4 9.74 8.830 295 739 Lo ng quan bi < 0.3) Reliability Statistics Cronbach's Alpha N of Items 739 Item-Total Statistics Cronbach's Scale Mean if Scale Variance if Corrected Item- Item Deleted Item Deleted Total Correlation Alpha if Item Deleted PLXH1 6.49 3.734 618 591 PLXH2 6.31 5.250 548 687 PLXH3 6.67 4.326 552 668 5.6 Tâm lý Reliability Statistics Cronbach's N of Items Alpha 743 Item-Total Statistics Cronbach's Scale Mean if Item Deleted Scale Variance if Corrected ItemItem Deleted Total Correlation Alpha if Item Deleted TL1 10.24 4.892 720 572 TL2 11.13 6.866 228 853 TL3 11.40 5.244 605 644 TL4 10.32 5.702 682 618 111 Lo bi t < 0.3) Reliability Statistics Cronbach's N of Items Alpha 853 Item-Total Statistics Cronbach's Scale Mean if Item Deleted Scale Variance if Corrected ItemItem Deleted Total Correlation Alpha if Item Deleted TL1 7.01 2.914 806 711 TL3 8.17 3.361 615 903 TL4 7.09 3.553 778 760 5.7 Tuân th Reliability Statistics Cronbach's Alpha N of Items 843 Item-Total Statistics Cronbach's Scale Mean if Item Deleted Scale Variance if Corrected ItemItem Deleted Total Correlation Alpha if Item Deleted TT1 6.83 4.485 646 841 TT2 6.90 4.388 651 838 TT3 6.85 3.997 840 654 112 PH 6.1 Nhóm bi FACTOR /VARIABLES KT1 KT2 KT3 KT4 KT5 KT6 CSQL1 CSQL9 DDDN1 DDDN2 DDDN3 DDDN4 NKD1 NKD2 NKD3 /MISSING LISTWISE /ANALYSIS KT1 KT2 KT3 KT4 KT5 KT6 CSQL1 CSQL9 DDDN1 DDDN2 DDDN3 DDDN4 NKD1 NKD2 NKD3 /PRINT INITIAL KMO EXTRACTION ROTATION /FORMAT SORT BLANK(.50) /CRITERIA MINEIGEN(1) ITERATE(30) /EXTRACTION PC /CRITERIA ITERATE(30) /ROTATION VARIMAX /SAVE REG(ALL) /METHOD=CORRELATION CSQL2 CSQL3 CSQL4 CSQL5 CSQL6 CSQL8 NKD4 PLXH1 PLXH2 PLXH3 TL1 TL3 TL4 CSQL2 CSQL3 CSQL4 CSQL5 CSQL6 CSQL8 NKD4 PLXH1 PLXH2 PLXH3 TL1 TL3 TL4 Factor Analysis [DataSet1] D:\Tuanthuthue\Tuan thu thue.sav KMO and Bartlett's Test Kaiser-Meyer-Olkin Measure of Sampling Adequacy Bartlett's Test of Sphericity Approx Chi-Square df Sig .783 8085.077 378.000 000 113 Total Variance Explained Extraction Sums of Squared Rotation Sums of Squared Loadings Loadings Initial Eigenvalues % of Component Total Variance % of Cumulative % Total Variance Cumulative % % of Total Variance Cumulative % 8.687 31.024 31.024 8.687 31.024 31.024 6.116 21.844 21.844 4.772 17.042 48.066 4.772 17.042 48.066 4.189 14.962 36.805 2.804 10.014 58.080 2.804 10.014 58.080 4.189 14.960 51.766 2.527 9.024 67.103 2.527 9.024 67.103 2.666 9.523 61.288 1.733 6.189 73.292 1.733 6.189 73.292 2.447 8.739 70.027 1.424 5.087 78.379 1.424 5.087 78.379 2.338 8.352 78.379 906 3.235 81.614 848 3.028 84.642 710 2.534 87.176 10 520 1.858 89.034 11 432 1.544 90.578 12 419 1.495 92.073 13 335 1.196 93.269 14 291 1.040 94.308 15 239 855 95.163 16 198 707 95.870 17 174 623 96.493 18 164 585 97.079 19 146 522 97.601 20 128 458 98.059 21 111 397 98.456 22 091 327 98.782 23 083 298 99.080 24 078 278 99.359 25 062 222 99.581 26 047 166 99.747 27 042 150 99.897 28 029 103 100.000 Extraction Method: Principal Component Analysis 114 a Rotated Component Matrix Component CSQL2 771 CSQL8 769 CSQL5 742 CSQL4 727 CSQL6 799 CSQL9 812 CSQL3 854 CSQL1 614 KT3 829 KT6 821 KT2 778 KT4 706 KT1 677 KT5 632 DDDN3 907 DDDN2 873 DDDN1 864 DDDN4 851 NKD3 767 NKD1 741 NKD2 695 NKD4 608 TL1 934 TL4 917 TL3 775 PLXH1 863 PLXH3 661 PLXH2 634 Extraction Method: Principal Component Analysis Rotation Method: Varimax with Kaiser Normalization a Rotation converged in iterations 115 6.2 Nhóm bi KMO and Bartlett's Test Kaiser-Meyer-Olkin Measure of Sampling Adequacy Bartlett's Test of Sphericity Approx Chi-Square df 625 395.890 3.000 Sig .000 Communalities Initial Extraction TT1 1.000 704 TT2 1.000 708 TT3 1.000 883 Extraction Method: Principal Component Analysis Total Variance Explained Initial Eigenvalues Compo nent Total % of Variance Extraction Sums of Squared Loadings Cumulative % 2.295 76.509 76.509 514 17.148 93.657 190 6.343 100.000 Extraction Method: Principal Component Analysis Component Matrixa Component TT3 940 TT2 842 TT1 839 Extraction Method: Principal Component Analysis a components extracted Total 2.295 % of Variance 76.509 Cumulative % 76.509 116 PH QUI TUY REGRESSION /MISSING LISTWISE /STATISTICS COEFF OUTS R ANOVA COLLIN TOL /CRITERIA=PIN(.05) POUT(.10) /NOORIGIN /DEPENDENT TT /METHOD=ENTER CSQL KT DDDN NKD TL PLXH /SCATTERPLOT=(TT ,*ZRESID) /RESIDUALS HIST(ZRESID) NORM(ZRESID) Regression [DataSet1] D:\Tuanthuthue\Tuan thu thue.sav Variables Entered/Removed Variables Variables Entered Removed Model b Method Phap luat xa hoi, Tam ly, Nganh kinh doanh, Dac Enter diem DN, Kinh te, Chinh sach thue quan ly thue a a All requested variables entered b Dependent Variable: Tuan thu b Model Summary Adjusted R Model R R Square 929 a Std Error of the Square Estimate 863 860 37402539 a Predictors: (Constant), Phap luat xa hoi, Tam ly, Nganh kinh doanh, Dac diem DN, Kinh te, Chinh sach thue quan ly thue b Dependent Variable: Tuan thu b ANOVA Model Sum of Squares Regression Residual Total df Mean Square 230.487 38.415 36.513 261 274.596 Sig .000a 140 267.000 F 267 a Predictors: (Constant), Phap luat xa hoi, Tam ly, Nganh kinh doanh, Dac diem DN, Kinh te, Chinh sach thue quan ly thue b Dependent Variable: Tuan thu 117 a Coefficients Unstandardized Standardized Collinearity Coefficients Coefficients Statistics Std Model B (Constant) Error T Beta Sig Tolerance VIF -1.377E-16 023 000 1.000 Chinh sach thue quan ly thue 697 023 697 30.457 000 1.000 1.000 Kinh te 414 023 414 18.079 000 1.000 1.000 Dac diem DN 311 023 311 13.567 000 1.000 1.000 Nganh kinh doanh 055 023 055 2.415 016 1.000 1.000 Tam ly 162 023 162 7.062 000 1.000 1.000 Phap luat xa hoi 283 023 283 12.382 000 1.000 1.000 a Dependent Variable: Tuan thu Collinearity Diagnosticsa Variance Proportions Chinh sach thue Dimen Nganh diem kinh DN doanh Phap luat Model sion 1 1.000 1.000 00 09 51 16 04 21 00 1.000 1.000 00 01 03 00 63 33 00 1.000 1.000 27 05 21 22 09 11 05 1.000 1.000 16 00 00 00 00 00 84 1.000 1.000 00 83 14 01 01 02 00 1.000 1.000 00 01 01 51 19 28 00 1.000 1.000 57 02 10 10 04 05 11 Eigenvalue Index Dac quan ly Condition (Constant) Kinh te thue Tam ly a Dependent Variable: Tuan thu a Residuals Statistics Minimum Predicted Value Maximum Mean Std Deviation N -3.7324460 1.6098726 0000000 92911179 268 -1.00030780 1.29859126 00000000 36979897 268 Std Predicted Value -4.017 1.733 000 1.000 268 Std Residual -2.674 3.472 000 989 268 Residual a Dependent Variable: Tuan thu xa hoi 118 Charts 119 120 ... tuân th 1. 3 Các nhân t 12 12 1. 3 .1 Nhân t Kinh t 13 1. 3.2 Nhân t 1. 3.3 Nhân t hính sách thu 15 20 1. 3.4 Nhân t Ngành kinh doanh 21 iv 1. 3.5 Nhân t... qu 2 011 có ngu k S N t t àn th B àn thành d D Th (1) 2007 (2) 1. 202 (3) 1. 520 thu t 1. 003 (3) / (2) 12 6 2008 2009 1. 763 2.222 2 .13 8 2.276 1. 582 1. 866 12 1 10 2 2 010 2. 610 2.758 2.234 10 6 2 011 2.944... C Công Ty TNHH Doanh Nghi 2 010 Không n Ch n 2 011 2 011 Không n Ch n %) Không n 1, 78 1, 19 7 ,18 4,56 6, 21 1,83 5,53 0,79 3,69 4,09 4,09 1, 67 2,57 0, 71 1,92 2,68 2, 61 0,79 Khác 7, 81 1,83 0,43 3,64