116
Appendix 8: Descriptive statistics.
N | Smallest | Biggest | Central jar | Deviation standard | |
KSRR1 | 130 | 1 | 5 | 3.96 | 0.884 |
KSRR2 | 130 | 1 | 5 | 4.05 | 0.901 |
KSRR3 | 130 | 1 | 5 | 3.92 | 0.929 |
KSRR4 | 130 | 1 | 5 | 3.97 | 0.889 |
KSRR5 | 130 | 1 | 5 | 3.92 | 0.845 |
KSRR6 | 130 | 2 | 5 | 3.92 | 0.803 |
KSRR7 | 130 | 1 | 5 | 3.86 | 0.860 |
MT1 | 130 | 1 | 5 | 3.96 | 0.848 |
MT2 | 130 | 2 | 5 | 4.00 | 0.816 |
MT3 | 130 | 1 | 5 | 3.73 | 0.785 |
MT4 | 130 | 2 | 5 | 3.70 | 0.784 |
MT5 | 130 | 1 | 5 | 3.60 | 0.877 |
MT6 | 130 | 1 | 5 | 3.70 | 0.850 |
MT7 | 130 | 1 | 5 | 3.92 | 0.850 |
TL1 | 130 | 1 | 5 | 3.65 | 0.734 |
TL2 | 130 | 1 | 5 | 3.78 | 0.757 |
TL3 | 130 | 1 | 5 | 3.59 | 0.764 |
TL4 | 130 | 1 | 5 | 3.71 | 0.752 |
TL5 | 130 | 2 | 5 | 3.65 | 0.712 |
TL6 | 130 | 1 | 5 | 3.82 | 0.867 |
ND1 | 130 | 1 | 5 | 4.03 | 0.880 |
ND2 | 130 | 2 | 5 | 4.09 | 0.927 |
ND3 | 130 | 2 | 5 | 3.91 | 0.752 |
ND4 | 130 | 1 | 5 | 3.75 | 0.881 |
ND5 | 130 | 1 | 5 | 3.67 | 1,067 |
ND6 | 130 | 2 | 5 | 3.81 | 0.705 |
DG1 | 130 | 2 | 5 | 4.41 | 0.701 |
DG2 | 130 | 1 | 5 | 3.55 | 0.778 |
DG3 | 130 | 2 | 5 | 4.08 | 0.822 |
DG4 | 130 | 1 | 5 | 3.63 | 0.749 |
DG5 | 130 | 1 | 5 | 4.38 | 0.685 |
DG6 | 130 | 1 | 5 | 3.68 | 0.790 |
PU1 | 130 | 1 | 5 | 3.95 | 0.888 |
PU2 | 130 | 1 | 5 | 4.00 | 0.898 |
PU3 | 130 | 1 | 5 | 3.93 | 0.908 |
PU4 | 130 | 1 | 5 | 4.15 | 0.802 |
PU5 | 130 | 1 | 5 | 3.84 | 0.843 |
PU6 | 130 | 1 | 5 | 3.87 | 0.935 |
KS1 | 130 | 1 | 5 | 3.92 | 0.758 |
KS2 | 130 | 1 | 5 | 3.14 | 0.765 |
KS3 | 130 | 1 | 5 | 3.15 | 0.752 |
KS4 | 130 | 1 | 5 | 3.17 | 0.759 |
KS5 | 130 | 2 | 5 | 4.22 | 0.693 |
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The Important Position And The Level Of Impact Of Risk Control In VAT Refund Management Of Tan Uyen Regional Tax Department -
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130 | 3 | 5 | 4.25 | 0.683 | |
TT1 | 130 | 1 | 5 | 4.05 | 0.922 |
TT2 | 130 | 1 | 5 | 4.20 | 0.820 |
TT3 | 130 | 1 | 5 | 4.02 | 0.893 |
TT4 | 130 | 1 | 5 | 4.04 | 0.927 |
TT5 | 130 | 1 | 5 | 3.94 | 0.869 |
TT6 | 130 | 1 | 5 | 3.89 | 0.883 |
GS1 | 130 | 1 | 5 | 3.37 | 0.846 |
GS2 | 130 | 1 | 5 | 3.15 | 0.858 |
GS3 | 130 | 1 | 5 | 3.55 | 0.973 |
GS4 | 130 | 1 | 5 | 3.09 | 0.762 |
GS5 | 130 | 1 | 5 | 3.22 | 0.819 |
GS6 | 130 | 1 | 5 | 3.06 | 0.814 |
Valid N (listwise) | 130 |
KS6
- Descriptive statistics of the survey questions on risk control in VAT refund management: there are 7 observed variables. The results in Appendix 8 show that the variable with the highest average value is KSRR2 - " The Tan Uyen Regional Tax Department always promptly updates guiding documents on VAT refund-related contents issued by the Tax Department, Ministry of Finance (General Department of Taxation)." (4.05), while the variable KSRR7 - "The Tax Department and related units managing tax refunds organize meetings to evaluate risk control in VAT refund management." has the lowest average value (3.86). In general, the Ministry of Finance and tax authorities at all levels have properly assessed the importance of risk control in achieving the goals of VAT refund management, and thereby established a risk control system applicable nationwide through the issuance of normative documents and guidance documents on cases of tax refund subjects, procedures in tax refund settlement, and risk management in tax refund management. At the level of the Tax Department and its affiliated units, documents guiding the contents related to VAT refund issued by the Ministry of Finance (General Department of Taxation) have been issued in accordance with their authority and implemented the regular reporting regime, periodic reporting according to regulations. Therefore, the Tan Uyen Regional Tax Department always focuses on timely updating of documents guiding the contents related to VAT refund issued by the Tax Department, Ministry of Finance (General Department of Taxation). However, the survey results show limitations when the coordination between the Tax Department and related units managing tax refunds on organizing meetings, assessing risk control in VAT refund management in the industry is focused but not really effective, relevant agencies such as Customs, Police, Market Management have not really cooperated and supported the tax industry to effectively carry out tax refund work.
- The questions in Part B aim to assess in detail the level of influence of factors on the effectiveness of KSRR work in VAT refund management, which are Control Environment, Setting Goals, Identifying Potential Risks, and Evaluating
Risk, Risk Response, Control Activities, Communication, Monitoring Activities. Descriptive statistics results:
+ The measurement of the control environment is carried out using 7 observed variables. According to the results in Appendix 8, the variable with the highest average value is MT2 - "There is a suitable division of authority and responsibility for each leader, department, and officer according to the content of Decision 110/QD-BTC and promotes responsibility for assigned work." (4.00), while the variable MT5 - "Coordination between departments and agencies in exchanging information, reviewing data to assess the risk level of tax refund subjects." has the lowest average value (3.60). We can see that the work of dividing authority and responsibility appropriately for each leader, department, and officer is of great concern to the Tax Department's leaders. However, exchanging information, reviewing data to assess the risk level of tax refund subjects between departments and agencies to accurately assess the operating status of enterprises, as well as verifying documents between agencies have not been really focused on by the Board of Directors.
+ The measurement of setting targets is carried out by 6 observed variables. According to the results in Appendix 8, the variable with the highest average value is TL6 - "Creating favorable conditions for taxpayers to comply with legal regulations, while preventing, detecting and promptly handling tax law violations in tax refunds." (3.82), while the variable TL3 - "Building a basis for assessing and ranking the level of risk in implementing the inspection, examination, supervision and control plan." has the lowest average value (3.59). Obviously, civil servants at the CCT KV TU always have a sense of responsibility in their work, follow the instructions of the Department's Board of Directors, create conditions for taxpayers to comply with legal regulations, strictly comply with legal regulations and have a sense of responsibility in detecting and handling fraudulent acts in tax refund deductions of enterprises. However, civil servants at the department have not yet realized the importance of updating data, building a basis for assessing and ranking the risk level of implementing inspection, supervision, and control plans, and the leadership has not yet monitored the progress of task completion as well as assigned responsibilities in this work.
+ The measurement of potential risk identification is carried out using 6 observed variables. According to the results in Appendix 8, the variable with the highest average value is ND2 - "Risks from the scale of resources and qualifications of civil servants in charge of tax refund work are still limited compared to the scale of enterprises." (4.09), while the variable ND5 - "Identifying risks and fraud from some specific business lines." has the lowest average value (3.67). The results show that the scale of resources and qualifications of civil servants are important factors not only in tax refund management in general but also in all other tax management work at the unit. The allocation of personnel at the KV TU CCT currently does not meet the workload and the number of enterprises generating tax refunds in the area. The average result of identifying risks and fraud from some specific business lines is low, showing that the actual understanding of the business lines
and assessing risks and fraud related to a certain industry is often based on experience. The General Department of Taxation has issued a number of documents related to high-risk industries in terms of tax and customs, but they are only applicable within the Tax Industry and are for guidance purposes.
+ The measurement of risk assessment activities is carried out using 6 observed variables. According to the results in Appendix 8, the variable with the highest mean value is DG1 - "Evaluate and make a list of enterprises with detected fraudulent tax deductions and high tax risks." (4.41), while the variable DG2 - "The Board of Directors is aware of the importance of internal and external risks affecting VAT refunds." has the lowest mean value (3.55). Obviously, the results show that the Board of Directors at the Department focuses on assessing and making a list of enterprises with fraudulent tax deductions based on business management experience through annual audits for assessment, but has not fully analyzed and assessed internal and external risks affecting tax refunds, has not built a roadmap to closely monitor risks and have a response plan.
+ The measurement of risk response activities is carried out using 6 observed variables. According to the results in Appendix 8, the variable with the highest mean value is PU4 - "Building control procedures implemented through periodic reporting to the tax refund management department at the Tax Department." (4.15), while the variable PU5 - "Building a tax refund process in accordance with the provisions of the Law on Tax Administration, at the same time fully describing the work, ethical criteria to be noted when handling tax refund dossiers." has the lowest mean value (3.84). The results show that the Board of Directors at the Branch focuses on the progress of work settlement through requiring regular reporting. However, tax refund settlement officers still face difficulties due to the lack of a systematic job description, as well as issues to be noted in VAT refund work, ethical criteria to be noted when handling tax refund dossiers.
+ The measurement of control activities is carried out using 6 observed variables. Appendix 8 shows that the variable with the highest average value is KS6 - "The board of directors meets periodically to hear reports on problems in tax refund work, as well as listen to recommendations and suggestions for detecting fraudulent behavior and handling them." (4.25), while the variable KS2 - "The inspection, analysis, and exploitation of information from computer software in the agency is used proficiently and effectively." has the lowest average value (3.14). The survey results show that the regular board of directors meeting to hear reports on problems in tax refund work is considered high, promptly resolving outstanding problems in tax refund work. However, it is still necessary to improve training activities to improve computer skills, proficient use of tax management applications, and risk analysis applications for tax refund officers.
+ The measurement of information and communication is done using 6 observed variables. The results in Appendix 8 show that the variable with the highest average value is TT2 - “System
The internal information system of the industry is always updated promptly and accurately through the tax management application, helping employees access conveniently and effectively in accordance with the current tax refund process. (4.20), while variable TT6 - "Reviewing subjects that have been detected for tax fraud and evasion on the tax management application." has the lowest average value (3.89). The good results show that the internal information system of the industry (TMS) is always updated promptly and accurately from data transmitted from the electronic tax declaration and payment program of taxpayers and the tax registration database of the Department of Planning and Investment, which is an important data source for the tax management work of the industry. However, the warning mechanism for subjects that have been detected for tax fraud and tax evasion on the information technology platform has not been focused on.
+ The measurement of monitoring activities is carried out using 6 observed variables. According to the results in Appendix 8, the variable with the highest average value is GS3 - "Developing a plan and conducting periodic internal inspections of VAT refunds at the Tax Department." (3.55), while the variable GS6 - "Improving the professional qualifications of officers performing internal inspections to detect violations in tax refunds." has the lowest average value (3.06). The results show that internal inspections are carried out seriously, plans are developed and regular periodic inspections of VAT refunds at the Tax Department are organized to promptly detect violations and report to the leaders of the Department, and at the same time, reports are made to provide timely data and records to serve the surprise inspections and planned inspections of the Internal Inspection Department under the direction of the Tax Department's leaders. However, because the monitoring activities are large in scale and scope, sometimes the staff doing this work do not have in-depth expertise in tax refunds, so it is necessary to expand training courses to improve professional qualifications for civil servants doing internal inspection work.
Appendix 9: Procedures for Tax Authorities at all levels to coordinate to conduct verification inspections
Requesting Tax Authorities at all levels to coordinate to conduct verification and comparison of the quantity of goods purchased and sold; inspect and examine units that purchase and sell goods and services with enterprises that have risks of VAT refund or when there is a written notice or request to verify the source of goods (enterprises F1, F2 or F3... if any):
+ Check the actual warehouse, import and export of goods, means of transport, transportation costs, loading and unloading costs corresponding to the amount of goods purchased and sold, the number of vehicles transported in and out, logbook of vehicle journey management; costs incurred for means of transport such as fuel bills, road fees, drivers, etc. in accordance with the transport route, payment documents corresponding to each shipment, implementation of management of stamps, invoices, compliance with tax laws, history of tax inspection and audit results, etc.
+ Require Tax Authorities at all levels, when receiving verification requests from other Tax Authorities for enterprises in the tax-managed area, to promptly coordinate and return verification results according to regulations, and at the same time clearly identify this as a warning about risk signs of enterprises in the management area to conduct comparison and inspection of invoices, sources of purchased and sold goods, etc. In case of tax risks, key supervision in tax management work must be carried out.
+ Coordinate with local authorities (Commune People's Committee, Commune Police) to verify the source of goods purchased from households to determine the actual volume compared to the volume sold, whether or not there is an actual source of goods for sale... and make a verification record with confirmation from local authorities.
+ Coordinate with relevant agencies such as: coordinate with the Customs Department to verify the origin of goods, import-export declarations, conduct surprise inspections of export shipments of tax refund enterprises; coordinate with the Police Department to verify arising economic transactions; coordinate with the Banking Department to verify payments via banks...
+ In case it is necessary to verify the enterprise signing the contract to import goods, make a detailed list of foreign companies needing verification support by country and send a document to the General Department of Taxation (Department of International Cooperation) to receive verification support and discuss with the Tax Authorities of the countries managing taxes for enterprises signing import contracts.
In case the VAT refund inspection and examination determines that the Company has signs of violating tax laws, it is necessary to collect documents, consolidate full legal records, verify signs of risks and compare with legal regulations to clearly identify the violation of the law. The proposal file to transfer to the Police Agency must clearly state the violation, the consequences of damage, time and place of the violation to be transferred to the Police Agency according to the provisions of Joint Circular No.
01/2017/TTLT-BCA-BQP-BTC-BNN&PTNT-VKSNDTC dated December 29, 2017 and regulations
prescribed in Article 44 of Decree No. 86/2011/ND-CP dated September 22, 2011 of the Government detailing and guiding a number of articles of the Law on Inspection.