
TR



TUYÊN QUANG

CHUYÊN NGÀNH 
- 2019

TR



TUYÊN QUANG


Giáo viTS. Cao Tô Linh
- 2019
i




Tuyên Quang, ngày  2019


ii

Giải pháp nâng cao sự
hài lòng của doanh nghiệp đối với thủ tục thuế tại Cục Thuế tỉnh Tuyên
Quang
à- 


Tôi . Cao Tô Linh - 











Tuyên Quang, ngày  9

Thu Trang
iii

 .............................................................................................. i
 .................................................................................................. ii
....................................................................................................... iii
 .......................................................... vii
 ............................................................................ viii
 .............................................................................. ix
 ............................................................................................... 1
 .............................................................................. 1
 ................................................................................. 3
 ............................................................. 5
 .............................................................. 6
 ............................................................................ 6
 ................................................................................... 7
          
 ................................ 8
 .............................................. 8
 .................................................................................. 8
 ..................................................................... 9
  ..................................................... 11
 ................ 11
  ............ 12

 ................................................................ 13
 ....................................................................................... 14
 ...................................... 14
 ............................................ 15
 ................................................................................... 16
 ................................................... 16
iv
  ............... 17
 ..................................................................... 21
 .................................................................................. 21
 ................................. 22
-  23

 .................................................................................................................. 24
 .......................................................................... 24
 ................ 25

 ........................................................................................ 27

 ..................................................................................................... 29

 ............................................ 29

 ..................... 30

 ......... 31
 .................................................................. 32

 .............................................................................................. 34

.................................................................... 37
 ................................................................................ 40
 

 ................................................................................ 41
 ......................................... 41
 ........................................................ 41
  ............................................. 42
v

Tuyên Quang .................................................................................................. 45
          
 ........................................................................ 45

Tuyên Quang .................................................................................................. 46
 
Tuyên Quang .................................................................................................. 49
50
............. 51
 ............. 55
57

 .......................................................................... 61

 ...................................... 63
 ........................................................ 63
 ................................... 63
 .................................... 63

 .. 69
 .................................................................... 69
 .............................................................. 70
 ............................................................... 73
 ................................................................... 74
 .................................................................. 76
 

.......................................................................................................................... 77
2.5.1. Kt qu c .................................................................................. 78
 ........................................................................ 79
 .......................................... 80
vi
 ................................................................................ 82
          
         
 ...................................... 83

 ................................................ 83
 ............... 83
 .......................................... 85

 ............................................................ 87
87
 .................. 89
3.2.3 
 ..................................... 95
 ................................................................. 98
 ............................ 99
 .............................................................................. 100
 ................................................................................................... 101
 ................................................... 104
 ...................................................................................................... 106
vii

cách hành chính





viii
HÌNH
Hình 1.1. Hệ thống bộ máy quản lý thuế Việt Nam hiện hành ..................... 20
Hình 1.2. Quan hệ giữa chất lượng dịch vụ và sự hài lòng khách hàng
(Spreng và Mackoy, 1996) ............................................................................... 28
Hình 2.1. Bộ máy tổ chức của ngành thuế tỉnh Tuyên Quang ..................... 42
Hình 2.2. Tổ chức bộ máy tại văn phòng Cục Thuế tỉnh Tuyên Quang ...... 44
ix

1NSNN 5 - 2017 . 49
              
(NNT) ............................................................................................. 51
   
Tuyên Quang .................................................................................. 53
 ................... 57
 ........... 60
 ...................................................... 64
 ...................................................... 68
G  ... 69
 
........................................................................................................ 71
               
thông ............................................................................................... 73

........................................................................................................ 74

........................................................................................................ 76
Đào Thị Thu Trang –QLKT 2017A
1

 
Theo quan  
ng, thu 
mà còn là n

 các khách hàng, c 

Trong  
  riêng



Do , c an

 
ho nh giá hi

  
 quan hành chính nhà n
   ng ký
Đào Thị Thu Trang –QLKT 2017A
2
 



nga ng quy




; 


. Tr
nh giá 






 “Giải pháp
Đào Thị Thu Trang –QLKT 2017A
3
nâng cao sự hài lòng của doanh nghiệp đối với thủ tục thuế tại Cục Thuế tỉnh
Tuyên Quang làm 




               



th






 


hìn
Đào Thị Thu Trang –QLKT 2017A
4



nh giá c

 






            

               


    



Đào Thị Thu Trang –QLKT 2017A
5
 






               








3

  

