Nguyễn Thành Trung Internship report Autosaved

Internship report 16071258
(Attached to Directive ...... / KQT-ĐT day ... month ... 2015 of VNU-IS Rector)
VIETNAM NATIONAL UNIVERSITY, HANOI

INTERNATIONAL SCHOOL
***
GRADUATE INTERNSHIP REPORT
INTERNSHIP COMPANY/INSTITUTION:
NGHE AN TAX DEPARTMENT
Address: 15 V.Lenin Street, Hung Phuc Ward, Vinh City, Nghe An Province
Supervisor: Nguyễn Thị Kim Oanh.

Student’s full name: Nguyễn Thành Trung
Student’s ID: 16071258
Major: Accounting, Analyzing and Auditing
Class: AC2016C
Hanoi,………………..…
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ACKNOWLEDGMENT
At the very beginning, I would like to express my deepest gratitude to International

School and Nghe An Tax Department at 15 V.Lenin Street, Hung Phuc Ward, Vinh City
for facilitating me to prepare this report within the scheduled time.
During the period of my internship work, I have received generous help from many
quarters, which I like to put on record here with deep gratitude and great pleasure. First
and foremost, I would like to pay gratitude, and want to give special thanks to our
respected course teacher, Mrs. Nguyen Thị Kim Oanh for her constant supervision and
valuable guidance and precious suggestion in the completion of this report.
Special thanks to the Director to give an opportunity to me to learn and get the real work
experience.
My special gratitude goes to my supervisor, Mrs.Doan Thi Kim Hoa. She allowed me to
encroach upon her precious time freely right from the very beginning of this research
work until the completion of my internship. Her guidance, encouragement,and
suggestions provided me necessary insight into the research problem and paved the way
for the meaningful ending the work in a short duration.
I perceive as this opportunity as a big milestone in my career development. I will strive to
use the gained skills and knowledge in the best possible way, and I will continue to work
on their improvement, in order to attain desired career objectives.
Hope to continue cooperation with all of you in the future.
Despite the effort to complete the report, but due to short practice time and limited
knowledge, this report may get inevitable errors. I hope the grading and examination
committee understand and help me have a better graduate internship report.
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VIETNAM NATIONAL UNIVERSITY, HANOI SOCIAL REPUBLIC OF VIETNAM

INTERNATIONAL SCHOOL Independence – Liberty – Happiness
Graduate Internship Evaluation
(for Supervisor)
Student’s full name: Nguyen Thanh Trung
Student’s ID: 16071258 Class: AC2016C
Major: Accounting, analyzing and auditing
Internship Company/Organization: Nghe An Tax Department, 15 V.Lenin Street,

Hung Phuc Ward, Vinh City, Nghe An Province
Supervisor: Mrs. Nguyen Thi Kim Oanh
1. The performance of the schedule:

Internship period starts from 01/10/2019 to 11/11/2019.
2. Awareness, attitude:
…………………………………………………………………………………………
…………………………………………………………………………………………
…………………………………………………………………………………………
3. Other comments:
…………………………………………………………………………………………
…………………………………………………………………………………………
…………………………………………………………………………………………
Hanoi, …………………………….
Supervisor
(Signature and Full name)
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Table of Contents
ACKNOWLEDGMENT...............................................................................................................2
CHAPTER I: FEATURE OF ORGANIZATION AND OPERATION OF NGHE AN TAX
DEPARTMENT CONSTRUCTION INVESTMENT...............................................................6
1.1. General Information..................................................................................................................6
1.2 Organization Structure...........................................................................................................10
1.2.1 Management apparatus of Nghe An Tax Department...............................................................10
CHAP II: TAX LAW OF USING NON-AGRICULTURAL LAND......................................14
2.1 General Provisions...........................................................................................................................14
2.1.1 Scope of regulation...................................................................................................................14
2.1.2 Taxable objects.........................................................................................................................14
2.1.3 Non-taxable subjects.................................................................................................................14
2.1.4 Taxpayers.................................................................................................................................15
2.2 Basis of Tax Calculation, Registration, Declaration and Payment...................................................15
2.2.1 Article 5. Bases for tax calculation...........................................................................................15
2.2.2 Article 6 . Taxable Prices..........................................................................................................16
2.2.3 Article 7 . Tax rate....................................................................................................................16
2.2.4 Article 8 . Register, declare, calculate and pay taxes................................................................17
2.3 Tax exemption and reduction...........................................................................................................18
2.3.1 Article 9 . Tax exemption.........................................................................................................18
2.3.2 Article 1 0 . Tax reduction........................................................................................................19
2.3.3 Article 1 1 . Principles of tax exemption and reduction............................................................19
2.4 Terms enforcement..........................................................................................................................20
2.4.1 Article 1 2 . Entry into force.....................................................................................................20
2.4.2 Article 1 3 . Detailed regulations and implementation guidelines.............................................20
2.5 Management Process of Non-agricultural Tax.................................................................................20
2.6 Factors affecting the use of non-agricultural tax management.........................................................21
2.6.1 Human factors...........................................................................................................................21
2.6.2 Legal element...........................................................................................................................22
2.6.3 Linkages between related agencies...........................................................................................22
2.6.4 Information technology element...............................................................................................23
2.6.5 Tax organizational structure for collecting non-agricultural land use tax.................................23
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2.6.6 Tax administration process.......................................................................................................24

2.6.7 Sense of compliance with tax laws and policies of the people..................................................24
2.6.8 Other relevant social policies....................................................................................................24
CHAP III: CURRENT SITUATION OF MANAGEMENT OF NON-AGRICULTURAL
TAX IN VINH CITY...................................................................................................................24
3.1 Overview of the socio-economic situation in Vinh city...................................................................24
3.2 Performance of the Nghe An Tax Department in recent years.........................................................24
3.2.1 General assessment of the performance of tasks of Nghe An Tax Department in recent years. 24
3.2.2 Actual situation of non-agricultural land use tax management at Nghe An Tax Department....25
3.3 The shortcomings and reasons in managing non-agricultural tax....................................................30
3.3.1 Shortcomings in managing non-agricultural tax.......................................................................30
3.3.2 Reasons of shortcomings in managing non-agricultural tax......................................................33
CHAPTER 14: EXPERIENCES GAINED...............................................................................35
REFERENCES............................................................................................................................37
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CHAPTER I: FEATURE OF ORGANIZATION AND OPERATION OF

NGHE AN TAX DEPARTMENT CONSTRUCTION INVESTMENT.
1.1.General Information
1.1.1 Company name

Official name: NGHE AN TAX DEPARTERMENT
1.1.2 Address of head office
Address: 15 V.Lenin Street, Hung Phuc Ward, Vinh City, Nghe An Province
1.1.3 Tax Code
Tax code: 2900330364
1.1.4 The legal representative of the company:
Position: Director
Full name: Nguyen Dinh Hoa
Gender: Male
1.1.4 The process of formation and development, orientation of enterprises.
- Nghe An Tax Department was established under Decision No. 308 / TC-
QD-TCCB of August 27, 1991 on the Ministry of Finance. After separating
from Ha Tinh province, Nghe An Tax Department had some difficulties in
adequate organization and facilities. However, with the close attention of the
Ministry of Finance, the Provincial Party Committee, The Provincial
People's Committee and the General Department of Taxation, Nghe An Tax
Dep had united and tried to overcome all difficulties to rise up and
successfully complete the assigned tasks.
- When newly established in 1991, Nghe An had just 9 departments and 18

tax offices. Up to now, it has 13 functional management bureaus and 21
Sub-departments of Taxation in districts, cities and towns and the total
officials are 1181. Including:
+ Intermediate level: 96,9%
+ University level: 69,7% (1991: 17%)
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+ More than 50 officials has Master Degree.
- Regarding to the performance of political duties:

+ From 1991 to 2014, Nghe An Tax Department always excellently
fulfilled its political tasks, the budget revenue always exceeded the
assigned estimate, the revenue of the following year was higher than the
previous year with an average growth rate of 25%. Specifically expressed
in outstanding achievement milestones such as:
+ In 1991, the amount of revenue was only VND 68,901 billion. However,
in 2004, the tax revenue exceeded the threshold of VND 1,000 billion for
the 1st time making Nghe An Tax Department was one of 15 Tax
Departments nationwide with a revenue over VND 1,000. In this year,
Nghe An Tax Department's revenue collection results are evaluated as
one of the three most prominent socio-political events of Nghe An
province.
+ In 2008, Nghe An Tax Department collected a budget of over VND 2,000
billion, exceeding 46% of the assigned estimate.
+ In 2010, Nghe An Tax Department continued to collect over VND 4,000
billion exceeding the norm of the draft estimate by 102%, exceeding the
provincial People's Council estimate by 81%, up 53% over the same
period.
+ In 2011, the revenue exceeded VND 6,000 billion (VND 6,107 billion),
achieving 187% of the estimate and 141% over the same period;
+ In 2014, the budget revenue was over VND 6,605 billion, reaching 120%
of the estimate, and equal to 116% over the same period.
It is expected that by the end of 2015, Nghe An Tax Department will
exceed the assigned estimate and for the first time, the budget revenue
will reach over VND 7,000 billion.
- Regarding to the reform and modernization of tax administration:

+ Up to now, Nghe An Tax Department has always been a pioneer in
reforming tax administrative procedures and applying technology as well
as applying scientific and technical advances to modernize tax
administration and upgrade high quality tax officers. As the first tax
industry unit (in 2005) to draw up and promulgate a Regulation
concerning order and time for the settlement of administrative
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proceedings under the ' mot cua ' mechanism. Nghe An tax department
used 18 software applications effectively, allowing 5 other software
applications to represent the management effectively. Actively leading
the implementation of a change in the Department-level model of tax
administration for all affiliated tax departments, The Office of the Tax
Department and 20 Tax Departments have implemented the Quality
Management System in accordance with International Standard ISO
9001:2008.
With tireless efforts in accelerating the implementation of PAR, in 2012,

Nghe An Tax Department was evaluated as the 3rd ranked unit of Nghe
An People's Committee on good implementation of administrative
reforms. In 2013, it is the first unit in the province.
+ Nghe An Tax Department is also one of the Tax Departments which

effectively implement the tax declaration and payment. Through
emulation campaigns, units of the Tax Department have actively and
actively supported taxpayers (NNT) in tax declaration and payment via
the Internet, creating all favorable and economical conditions. maximum
funding and time for taxpayers, is recognized by people and businesses.
With that achievement, Nghe An Tax Department was voted as the first-
ranked unit among 63 Tax Departments nationwide for two consecutive
years (2013 - by the Electronic Finance Magazine - Department of
Informatics and Financial Statistics of the Ministry of Finance. 2014) on
IT readiness for IT development and application. In 2015, the Tax
Department of Nghe An was awarded the Certificate of Best Outstanding
Unit by the Minister of Finance for deploying tax payment online.
Typically in this field, there are units such as Tax Control Room No. 1,
Tax Control Room No. 2 of the Bureau Office, Sub-Department of
Taxation Tx. Cua Lo, Department of Taxation Do Luong, Tax
Department Vinh ...
- Regarding the emulation movement, promoting initiatives and

improvements in work:
Being a unit that regularly maintains and organizes a movement to
promote initiatives and improvements in work. Through schemes,
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measures, solutions, initiatives and improvements, the Nghe An Tax

Department has applied effectively to the practical work, thereby
successfully organizing the management of tax collection in difficult-to-
collect areas and The most complex, as well as implementing effective
measures against revenue loss (currently implementing 15 programs and
measures against tax revenue loss) recognized by the General
Department of Taxation and units in the industry to learn from
experience. . The schemes, solutions and initiatives have contributed to
increasing the tax revenue of tens of billion dong each year. Only from
2011 to 2014, Nghe An Tax Department had 260 topics, initiatives and
improvements recognized at all levels, including 29 initiatives and
improvements recognized by the General Department of Taxation and 3
initiatives recognized. received at the provincial level.
Typically, in the emulation movement to promote initiatives and

innovations, there are units: Department of Personnel and
Administration, Department of Inspection, Taxation No. 1, Department
of Personal Income Tax; Tx Tax Department. Cua Lo, Tax Department
Do Luong, Tax Department City. Vinh ...
- Regarding construction work and advanced typical personnel:

The discovery, fostering and scaling up of advanced examples in recent
years has made positive changes compared to the past. Party Committee,
Department leaders and mass organizations have been aware of the
significance, importance and interest in renovating the way of leading
and directing the emulation movement. Gradually attaching importance
to the discovery, fostering and replication of advanced examples. From
the establishment of the "One-stop" model and the implementation of the
first "ISO 9001-2000 Quality Management System" implemented at Tx
Tax Department, Cua Lo Department of Taxation has now directed
replication throughout the industry. " Quality management system
according to international standards ISO 9001: 2008 ”
The advanced and effective typical training and replication work has
been put into order, since 2013, the Tax Department has developed and
issued the typical typical personal selection policy every year. The
elected individuals must be truly the best representative of the
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outstanding individuals who are elected at the Sub-Department, Division

in all fields of work. In 2012, the Tax Department considered and
recognized 10 individuals, in 2013 there were 6 individuals and in 2014
there were 10 individuals recognized as outstanding individuals.
At the 4th advanced conference of Nghe An tax industry in 2015, praised

07 collectives and 13 outstanding individuals (2011-2015). There were
02 individuals who requested the General Department of Taxation to
commend to include in the example of Vietnam Tax Sector (2011-2015):
Mr. Nguyen Dinh Hoa - Director of Tax Department and Mr. Hoang Thi
Phuong - Head of Division Tax examination number 1.

- Rewards:
+ Recognizing the positive contributions and outstanding achievements
from 1991 up to now, the collective of officials and public employees of
Nghe An Tax Department has been awarded the First-Class Labor Medal
by the President in 2010 and the collective and individuals of Nghe An
Tax branch were awarded many emulation titles and noble awards by the
State, the Ministry of Finance, the Provincial People's Committee and the
General Department of Taxation such as: 04 Second-class Labor Medals;
32 Third-class Labor Medal; 4 Emulation Flag of the Government and 14
Emulation Flag of Ministry of Finance and Provincial People's
Committee; 62 Merit from the Prime Minister; there were 4 individuals
who were awarded the title of Emulation Fighter by the Government, 66
individuals were recognized as Emulation Fighter of the Finance industry
and thousands of Certificates and Certificates of Merit of the Ministry of
Finance, the Provincial People's Committee, The General Department of
Taxation awarded; Nghe An Tax Union has been awarded the Third
Class Labor Medal by the State.
+ In 2014, Nghe An Tax Department is submitting to the Government to

propose the Emulation Flag for outstanding outstanding units.
This achievement is thanks to the solidarity, intelligence, continuous efforts

to strive for the past 25 years of all tax officials and employees of Nghe An
province.
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1.2 Organization Structure
1.2.1 Management apparatus of Nghe An Tax Department
Nghe An Tax Department includes 1 Director and 3 Deputy Directors.

The organizational apparatus includes 13 specialized divisions and 21 Tax
Departments from cities and towns.
The functions and tasks of 13 Departments comply with the Decision No. 502 /
QD-TCT dated March 29, 2010 of the Director of the General Department of
Taxation.
From April 16, 2019, according to Decision No. 920 / BTC-TCT, the
organizational structure consists of 12 specialized departments (including 3
divisions of inspection and examination) and 10 Tax Departments (9 regional Tax
Departments) and Vinh City Tax Department).
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Functions and duties of Departments are specified in Decision No. 211 / QD-TCT
of March 12, 2019 of the General Department of Taxation, defining the functions,
tasks and powers of Departments and Offices of Department of Taxation.
As follows:
1.2.1.1 Division of Propaganda - Support for taxpayers:
Helping the Director of the Department of Taxation organize the propagation of
tax policies and laws, support taxpayers within the scope of management of the
Department of Taxation; distributing and selling tax print invoices to units inside
and outside the tax branch, organizations and individuals paying taxes; manage tax
invoice usage.
1.2.1.2 Division of Tax Accounting:

Assisting the Director of the Department of Taxation in organizing tax
administration on tax registration; Tax; tax payment, tax refund (except for
personal income tax and land revenues), tax deduction, tax exemption and
reduction; tax accounting; Tax statistics within the Department of Taxation
management.
1.2.2.3 Division of Debt Management and Tax Debt Enforcement

Assisting the Director of the Tax Department in organizing the work of tax debt
management and extending the tax payment time limit; freezing and remission of
tax debts, fines and late payment interest; installment payment of tax debts;
exemption from late payment tax; not including late payment interest and forcible
collection of tax debts, fines and late payment interest - (collectively referred to as
debt management and tax debt enforcement) within their management.
1.2.2.4 Division of Inspection (3)

Assisting the Director of the Tax Department in inspecting and examining
taxpayers; inspect and supervise tax declaration; settlement of denunciations about
acts of tax evasion or tax fraud; implement revenue estimates for taxpayers under
the management of Tax Departments.
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1.2.2.5 Division of Operation - Estimation - Legislation

Assisting the Director of the Tax Department in directing and guiding tax
administration operations and tax law policies; elaborate and organize the
implementation of the annual State Budget revenue estimates; perform tax legal
affairs under the management of the Tax Department.
1.2.2.6 Division of Management of business households, individuals and other

revenues
Assisting the Director of the Tax Department in guiding and directing the uniform
implementation of tax administration measures, operations of business households,
individuals and other revenues (including cooperatives; fees and charges. fee;
Personal income tax of self-employed; Money granting right to exploit mineral
resources). To organize the implementation of tax revenue estimates for subjects
assigned to manage them; Organize the implementation of personal income tax
refund, exemption and reduction of personal income tax.
1.2.2.7 Division of Internal Testing

Assisting the Director of the Tax Department in organizing and directing the
inspection of law observance and integrity of tax authorities and tax officials;
settlement of complaints (including complaints about tax-handling decisions of tax
authorities and related complaints within tax authorities and tax officials), and
settlement of denunciations related to the performance of official duties and protect
the integrity of tax authorities and tax officers within the management of the
Director of the Tax Department.
1.2.2.8 Division of Information Technology

Assisting the Director of the Department of Taxation in organizing and managing
tax equipment system; deploying informatics software applications in service of
tax administration, internal management and supporting the guidance and training
of tax officials and taxpayers in the use of informatics applications in management;
modernize and apply information technology in tax administration activities.
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1.2.2.9 Office of Personnel Organization

Assisting the Director of the Department of Taxation in directing and
implementing the organization, management of civil servants, payroll, wages,
training of civil servants and performing the emulation and commendation work
within the Department. Tax.
1.2.2.10 Office
Helping the Director of the Department of Taxation develop and implement the
internal regulations and working regulations; organization and operation of
administrative, clerical and archival work; administrative reform work, control of
administrative procedures, ISO quality management system; formulating programs
and plans, summarizing results of task performance by the Tax Department.
CHAP II: TAX LAW OF USING NON-AGRICULTURAL LAND
Vietnam is in the process of industrialization and modernization of the country,

absorbing the achievements of science and technology to become a national
socialist, whereby the change in infrastructure entails that the non-agricultural land
use sensibly is an issue receiving much attention. 2013 Land Law provisions on the
land group including agricultural land, non-agricultural land and unused land based
on the basis of land use purposes. In particular, non-agricultural land is not used
soils in agricultural purposes, including different types of soil.
Pursuant to the 1992 Constitution of the Socialist Republic of Vietnam which was
amended and supplemented according to Resolution No. 51/2001 / QH10;
The National Assembly promulgates the Tax Law on Non-agricultural Land .
2.1 General Provisions
2.1.1 Scope of regulation

This Law provides for taxable subjects and non-taxable subjects ; taxpayers ; tax
bases ; register, declare, calculate and pay taxes ; exemption and reduction of non-
agricultural land use tax .
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2.1.2 Taxable objects

- Land in the rural and urban residential land .
- Productive land, non-agricultural business which includes : land for
construction of industrial parks; land used as ground for construction of
production and / or business establishments; land for mineral exploitation
and processing ; land for manufacturing construction materials, making
pottery .
- A Land nonagricultural defined in Article 3 of this law used for business
purposes.
2.1.3 Non-taxable subjects

Non-agricultural land didn’t use on business purposes including:
- Land used for traffic purposes ng which includes : land transport and
irrigation; land for construction of cultural, medical, educational and
training, physical training and sport facilities in service of public
interests; land with historical-cultural sites and places of
interest; construction project land ng public works as stipulated by the
Government ;
- Land used by religious establishments ;
- Land for cemeteries ;
- Land of rivers, canals, canals, streams and specialized water surfaces ;
- Land with works being communal houses, temples, shrines, small pagodas,
worship halls, ancestral worship houses ;
- Land for construction of offices, non-business facilities and land used for
national defense and security purposes ;
- Other non-agricultural land as prescribed by law.
2.1.4 Taxpayers
- Taxpayers are organizations, households and individuals that have the right
to use land subject to tax prescribed in Article 2 of this Law .
- In cases where organizations, households or individuals have not yet been
granted a certificate of land use rights or ownership of houses and other
land-attached assets (hereinafter collectively referred to as certificates) ,
the persons who are currently Land use is taxpayer.
- Taxpayers in some specific cases are prescribed as follows:
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+ The Government has land for lease for investment projects, the leasers is
taxpayers ;
Someone has the right to use the land leased, the taxpayer shall be
determined according to the agreement. If there is no agreement on taxpayers in
contracts , persons with land use rights are taxpayers ;
+ Land was certificates but are in dispute, before the dispute is resolved , land
user are taxpayers.
+ If many persons have the same right to use a land parcel, the taxpayer is the
legal representative of those persons with the same land use right ;
+ In cases where a person with land use rights
contributes business capital with land use rights and forms a new legal entity
and has the right to use land subject to tax prescribed in Article 2 of this
Law, then that legal person is the taxpayer
2.2 Basis of Tax Calculation, Registration, Declaration and Payment
2.2.1 Article 5. Bases for tax calculation

Tax bases are taxable prices and tax rates.
2.2.2 Article 6 . Taxable Prices

- The taxable price for land is determined by the taxable land area multiplied
by the price of 1m2 of land .
- The land area for tax calculation is prescribed as follows:
+ Land property tax is the actual land use example:
There is more land use rights in the area of land property tax is the total area of
land plots calculated tax .
Government allocation or lease of land for construction of industrial parks , the
taxable land area excludes land areas build infrastructure using example
+ For land in the multistage many households, condominiums including cases
just to stay , both for business , the area of taxable land is determined by the
distribution coefficient multiplied by the area of each organizations,
households and individuals for use .
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Allocation coefficient is determined by land area building multi-story

building in many households, condominiums divided by the total area
of the organizations, households and individuals use .
In case a multi-storey building houses many households, an apartment
building has a basement, 50% of the basement area of organizations, households
and individuals used in the basement shall be added to the total area of the
organizations' houses. households and individuals use it to calculate the
distribution coefficient ;
+ For underground construction works, the allocation coefficient shall be equal
to 0.5 of the construction land area divided by the total construction area of
organizations, households and individuals.
- Price of 1m2 of land is the land for the purpose of use by the People's
Committees of provinces and cities t shake-run defined and stable every
5 years , since the day the Law nà y effective enforcement .
-
2.2.3 Article 7 . Tax rate
- Tax rate for land including using cases to business application according to
the partially progressive tariff are defined as follows:
Tax level Area (m2) Tax (%)
1 Limited Area 0,03
2 Under 3 times limited
0,07
area
3 Above 3 times limited
0,15
area
- Land limits as a tax base is allocated in the new quota prescribed by the
People's Committees of provinces and cities childhood c t shake-run , since
ivory y this law can be effective.
+ If residential land has a limit prescribed before the effective date of this
Law, the following shall apply:
+ If the residential land quota prescribed before the effective date of this Law
is lower than the new residential land allocation quota, the new residential
land quota shall be used as a basis for tax calculation;
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- If the current residential land quota prescribed before this Law takes effect is
higher than the new residential land allocation quota, the old residential
land quota shall be used as a basis for tax calculation.
- Multi-storey housing land in many households, condominiums , construction
ground á p Jumbo tax rate t 0.03%.
- Productive land, non-agricultural business á p Jumbo tax rate t 0.03% .
- Non-agricultural land stipulated in Article 3 of this Law for business
purposes is subject to the tax rate of 0.03% .
- Land used for improper purposes, unused land in accordance with the
provisions of application of tax rate of 0.1 5 % . In case the land
of investment projects is diverged according to the investors'
registration approved by competent state agencies , it will not be considered
unused land and the tax rate of 0.03% will be applied.
- Reclaimed land , accounting for applying the tax rate of 0, 2 % and does not
apply to limit blind c . The payment of tax is not grounds for recognition of
the legitimate land use rights of taxpayers for land encroachment up .
-
2.2.4 Article 8 . Register, declare, calculate and pay taxes
- Taxpayers register, declare, calculate and pay taxes according to law
provisions on tax administration.
- Taxpayers register, declare, calculate and pay taxes at tax offices
of rural districts, urban districts, towns or provincial cities where exist land
use rights.
In remote areas with difficult transportation conditions, taxpayers may
register, declare, calculate and pay taxes at the commune People's Committee. Tax
authorities create conditions for taxpayers to perform their obligations.
- Where the taxpayer has the right to use land plots in the area of property tax
is the total area of the land plot in property taxes within the province and
cities childhood c t vibration run. Tax registration, declaration, calculation
and payment are prescribed as follows:
+ Taxpayers register, declare, calculate and pay tax at the tax authorities
of districts , towns, provincial cities where the land use rights are located ;
+ Taxpayers are selected land quota in a district, towns and provincial cities
where the right to use the . Where one or more parcels of land in excess of
the quota, taxpayers selected a parcel of land where in excess of the quota to
determine the area beyond the limits of the redundant.
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+ Taxable price is applied according to the land price of each district, towns

and provincial cities in which there are redundant
+ Taxpayers make declarations of aggregate in the prescribed form to
determine the total area of the parcel of residential land use rights and the
tax was paid, the tax agencies where taxpayers have chosen to define the
limits of land in to pay the difference between the payable tax amount under
this Law and the paid tax.
2.3 Tax exemption and reduction

2.3.1 Article 9 . Tax exemption
- Land of investment projects in the fields where investment is particularly
encouraged; investment projects in geographical areas with exceptionally
difficult socio-economic conditions; investment projects in the field of
investment promotion in areas with difficult socio-
economic conditions ; e Land of d oanh now used on 50% of workers are
war invalids, sick soldiers.
- Land of establishments socialization with activities in the fields of
education, vocational training, health, culture, sports, environment the
school and ng .
- Construction of houses of gratitude and solidarity houses, nurturing
establishments mains i elderly lonely, disabled, orphans orphan; Social
treatment facility.
- A Land in the limits in areas with economic conditions - especially social
difficulties.
- A Land in the limits tubers a n prolific revolutionary activities before
08/19/1945; war invalids of 1/4 and 2/4 grade; people enjoying policies like
war invalids of 1/4 and 2/4 grade; third-class diseased soldiers; heroes of the
people's armed forces; Vietnam heroic mother; father , mother tongue , who
had nurtured as a child martyr ; husband and wife of
martyrs; children of martyrs are entitled to a monthly
allowance; revolutionary activists were infected with Agent Orange; people
infected with Agent Orange but difficult family circumstances .
- A Land at the limit of poverty as stipulated by the Government.
- Households and individuals during the year are land acquisition in the
planning, the plan is the agency N galaxy countries authorized to approve
the tax exemption in fact have recovered to rock t in places collecting
reservoir i and soil in place in the new.
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- Land with garden houses certified by a competent state agency as a

historical - cultural relic .
- Taxpayers face difficulties caused by events of force majeure if the value of
the loss of land and houses on land tr Israel 50% value tax calculation.
2.3.2 Article 1 0 . Tax reduction

50% reduction of the payable tax amount for the following cases :
- Land of an investment project in the field
of investment promotion ; investment projects in geographical areas with
difficult socio-economic conditions; land of enterprises employing from
20% to 50% of laborers are war invalids and diseased soldiers;
- Residential land within the quota in areas with difficult socio-
economic conditions;
- A Land in the limits of War invalids of 3/4, 4/4; people enjoying policies
like war invalids of 3/4 and 4/4 grades; lower and lower diseased
soldiers 2/3, 3/3 ; children of martyrs are not entitled to a monthly
allowance;
- Taxpayers face difficulties due to force majeure events if the value of
damage to land and houses on land is between 20% and 50% of the taxable
price.
2.3.3 Article 1 1 . Principles of tax exemption and reduction

- Taxpayers who enjoy both tax exemption and reduction for the same land
parcel are eligible for tax exemption; taxpayers of two cases of tax
reduction or more provisions of Article 10 of this Law shall be exempt from
tax .
- Taxpayers land only tax-exempt or tax breaks in one place by taxpayers the
choice between n, except hợ p provided the weights i k abeyance 9 Die u 9
and k abeyance 4 of Article 10 of this Law .
- Taxpayers having many investment projects eligible for tax exemption or
reduction shall grant exemption or reduction according to each investment
project.
- Tax exemption and reduction only applies directly to taxpayers and is
calculated only on the payable tax amount under this Law.

20
2.4 Terms enforcement

2.4.1 Article 1 2 . Entry into force
- The effective date of this law enforcement from 01 months of the year 01
201 2 .
- The legal documents expire following execution after this law takes effect:
+ 1992 Ordinance on Housing Tax ;
+ The Ordinance Amending and Supplementing a Number of Articles of the
Ordinance on Housing and Land Tax of 1994
2.4.2 Article 1 3 . Detailed regulations and implementation guidelines

The Government shall detail and guide the implementation of the necessary
contents of this Law to meet state management requirements.
2.5 Management Process of Non-agricultural Tax
In order to manage non-agricultural tax, Article 9 of Circular No. 153/2011 / TT-

BTC stipulates the time for implementation according to a specific process: For the
non-agricultural land use tax calculation period of 2012, the deadline for
21
revocation of tax returns by June 30, 2012 must be completed by tax authorities.
By September 30, 2012, the tax authority must prepare and send a notice of tax
payment to the taxpayer and the deadline for tax payment in 2012 is December 31,
2012, the General Department issued a letter No. 243 / TCT-IT dated. January 18,
2012 informed the Tax Departments of the plan to deploy the above-mentioned
application software, expected to deploy phase 1 in late May and early June 2012
with the following contents: training and deployment. Software for importing tax
returns, calculating tax, issuing tax codes, printing tax notices and tax registers, the
second phase in November and December 2012, the remaining contents are:
training and implementation of tax management application. Using non-
agricultural land (Online) with full functions (importing receipts / documents,
importing general declarations, monitoring tax debts, preparing tax management
reports).
2.6 Factors affecting the use of non-agricultural tax management.

The following are some of the main factors that affect the administration of non-
agricultural tax.
2.6.1 Human factors

This team is in charge of public duties in the organizational structure of the tax
industry such as handling administrative procedures on SSS, assisting taxpayers,
controlling and enforcing the observance of the use tax law. non-agricultural
land ... In order to complete the above tasks, the tax officials must have the
following qualities: professional skills in tax administration, knowledge of tax
administration in a market economy. , knowledge of state administration,
information technology to apply new technical advances in the management of
non-agricultural land use tax collection, good ethical qualities, and method of
communication with non-agricultural land use tax payers
Here, tax officials, relevant agencies and the tax collection team and the taxpayer
themselves have a great impact on the implementation of the Non-Agricultural
Land Use Tax Law. Non-specialized tax officials; management data of related
management agencies are not synchronized, tax collection authorization is limited
using computers.
22
On the other hand, due to the very large number of taxpayers, the issuance of MST
in a short time (from the time of the circular guiding on 11/11/2011 until the Tax
Law takes effect on 01/01/2012) This is facing many difficulties because many
household heads no longer have their identity cards due to their old age, many
households are absent, transfer their land and houses but the local authorities do
not catch them in time ... IT departments only have 1-2 people, so they can't do it
in a short time.
Taxpayers do not understand and grasp the positive aspects of the new tax. Or if
caught, try to evade taxes, especially for taxpayers with large taxable area, then
carry out procedures to split or transfer their land parcels to children, spouses or
children to reduce the excess area. level.
2.6.2 Legal element
Non-agricultural land use tax institutions include regulations on tax policies and
tax administrative procedures and procedures in tax laws such as the Tax Law, Tax
Ordinance and guiding documents. guiding the implementation of the Law on
Non-agricultural Land Use Tax. The policy of non-agricultural land use tax has the
function of mobilizing financial resources from the people into the state budget,
leverage to encourage production and business development, export and regulate
income, towards social justice. The subject of non-agricultural land use tax law is
the taxpayer of non-agricultural land use tax, tax agencies and related
organizations and individuals. Non-agricultural land use tax procedures are
provided to ensure that taxpayers comply with the land use tax policy with the
spatial and temporal sequence in the prescribed order and at the same time create
tools for agencies. tax is responsible for organizing the implementation of tax
policies and monitoring and coercing non-agricultural land use taxpayers to
implement non-agricultural land use tax policies. Besides tax procedures, there are
procedures for managing non-agricultural land use tax collection: the process of
registering taxpayers; receive and handle declarations and official letters; tax
calculation and tax notice; manage, guide, urge tax collection and payment; tax
inspection
In order to carry out the implementation of a law or document, the drafting process
has the participation and comments of many experts in many related fields. The
same goes for the Law on Non-agricultural Land Use Tax. The Law was passed by
the National Assembly on June 17, 2010 - Law on non-agricultural land use tax:
"Law No. 48/2010 / QH12". By the time Law 48 was created, there were many
people interested, analyzed and caught the attention of taxpayers. But it took too
23
long for the Law to take effect - January 1, 2012. This has reduced public interest
from the time the Law was born until the Law took effect.
2.6.3 Linkages between related agencies

In order to implement the non-agricultural land use tax law, a lot of effort is
required from relevant departments and agencies. Because it is the tax agency's job
to set up a department for calculating taxes and collecting taxes. But the
determination of the area for calculating tax liability is the Department of Natural
Resources & Environment providing information, databases on land records of all
organizations, households and individuals by the Natural Resources agency. and
Environment at all levels are managing tax agencies of the same level for use as a
basis for tax calculation. At the same time, the Division of Natural Resources and
Environment must determine the unused land area, encroached land area, unused
land area in accordance with regulations for calculating non-agricultural land use
tax according to the Circular. No. 45/2011 / TT-BTNMT dated December 26, 2011
of the Ministry of Natural Resources and Environment. The taxable price and
quota for land in each area and each area are set by the provincial People's
Committee from time to time. Therefore, in order to implement the Law, it is
necessary to have a synchronous and close coordination between the concerned
agencies in order to be effective..
2.6.4 Information technology element

In order to operate the non-agricultural land use tax collection apparatus, the
industry's material, technical and technological facilities are equally important. We
would like to mention the system of office equipment and advanced technology
systems to help tax officials deploy the management and collection operations in
the fastest, most effective way (effectively economic and social efficiency). In the
period of industrialization and modernization, the number of non-agricultural land
use taxpayers increased rapidly, the workload also increased and the nature became
increasingly complex, to ensure the collection of non-agricultural land use tax.
Effective agriculture requires the support of modern facilities, techniques and
technologies - especially the need to computerize taxation to improve the quality of
tax collection management. non-agricultural land.
The non-agricultural land use tax law affects a large number of taxpayers.
Management should have application software to systematically manage this
24
object. In the past, the database was mainly taken from the housing and land tax
register built in 1992. From the district tax office to district officials and collection
commissioners, taxpayers managed manually by using Excel. Most taxpayers are
not granted tax codes, or there are changes in land taxpayers but the management
agencies do not catch them in time. Up to now, the number of taxpayers and
taxable area has fluctuated. Therefore, application software tools that support non-
agricultural land use tax management effectively gain from the initial stage of
updating tax codes, taxable areas, taxable prices, calculating limits. tax, taxpayers
are eligible for tax exemption or not? Since then, the management of non-
agricultural land use tax has brought efficiency to the tax authorities as well as
fairness for taxpayers.
2.6.5 Tax organizational structure for collecting non-agricultural land use tax
Organizational structure is the arrangement of personnel into the appropriate
departments to carry out the task of the industry. The tax bureaucracy must always
build on the basis of a system of non-agricultural land use tax policies and business
processes for managing non-agricultural land use tax collection to best implement
the policy system. and meet the requirements of the non-agricultural land use tax
collection management process.
2.6.6 Tax administration process

As a factor covering the entire work of tax administration. It specifies each content,
each specific job step. Appropriate process will provide scientific work steps, do
not overlap and allocate resources implemented in the process in a reasonable
manner, promote the efficiency of tax administration.
2.6.7 Sense of compliance with tax laws and policies of the people
2.6.8 Other relevant social policies.
25
CHAP III: CURRENT SITUATION OF MANAGEMENT OF NON-

AGRICULTURAL TAX IN VINH CITY
3.1 Overview of the socio-economic situation in Vinh city

Vinh City goes to grade I urban area of Nghe An province, industrial parks and
enterprises are concentrated mainly in the areas under the management of the city.
Therefore, it has advantages in traffic, facilities and economy - more social than
other places in the province. This poses a problem for the State's functional
agencies on the management of how to stabilize all aspects, helping the city
economy in particular and the province's economy in general to develop more.
In addition, the land fund of Vinh city is increasingly narrowed, the population
density is high, the industrial parks are formed, roads are expanded and renewed.
Therefore, the implementation of the Law on Land use right requires city leaders
and relevant departments to pay attention, direct guidance closely and closely to
implement well.
3.2 Performance of the Nghe An Tax Department in recent years

3.2.1 General assessment of the performance of tasks of Nghe An Tax Department
in recent years
NA Department of Taxation manages tax in urban areas of type 1 with 4,170
businesses and more than 8,000 business households. In the past 5 years, under the
leadership of superiors and units' party committees, NA Tax Department has made
strides to actively contribute to raising annual revenues in grade-I urban centers of
economic and communal centers. Association of North Central region.
The task of collecting the State budget is an important task, in the last term alone,
the revenue from inspection and inspection reached nearly VND 200 billion,
accounting for a large proportion of the non-state revenues for the city and goods.
Last year, tax inspectors increased by an average of 89%. Especially, the revenue
from inspections and comparisons in 2010 (at the beginning of the term) with this
year has increased by 140%.
State budget revenue in August 2015 in the city. Vinh gained VND 73.6 billion, of
which land use fee was VND 15 billion, regular income: VND 58.6 billion,
accumulated state budget revenue of the first 8 months reached VND 894.35
billion, reaching 82% of the plan. payment, up 39% over the same period; in
26
which, land use fee collection is 223.2 billion dong, regular collection is 671.13
billion dong. Total 5-year revenue (2010 - 2015) is estimated at VND 6,603 billion
(Average VND 1 trillion 320 billion annually), nearly 200 times higher than 1990,
only for the last 5 years (2010 - 2015) exceeding the estimate assigned by the City
People's Council by 17%, the average annual growth rate of revenue reached
15.2%.
Sub-departments regularly monitor, analyze, and assess strictly the budget
revenue, review the revenues and taxes that can increase revenues, so that there are
specific and realistic management measures for each. area and field. Renewing
working methods, supervising and supervising the settlement of tax administrative
procedures, cutting cumbersome and troublesome procedures for taxpayers.
Accordingly, the Sub-Department promotes the website of the unit, declares and
pays taxes electronically to facilitate the strict implementation of the Law on Tax
Administration, connecting information within the tax industry. , bank, Party
Committee, People's Committee ... should promptly meet the task requirements.
At present, NA Tax Department has successfully built and maintained effective
operation of the quality management system according to ISO 9001: 2008 standard
"Implementing the function of State management and settling administrative
procedures on tax in Vinh City ". Implementing 38 applications for tax
administration, well implementing the application of tax declaration support and
implementing electronic tax declaration and payment so far, 100% of enterprises
have implemented tax declaration. electronic and over 80% of businesses register
to pay taxes electronically.
3.2.2 Actual situation of non-agricultural land use tax management at Nghe An

Tax Department
Non-agricultural law, after more than 3 years of implementation, many difficulties
are posing requiring management levels to be quickly removed. Vinh City goes to
the first-class city, so new roads are opened, the transportation system is growing,
many areas are planned to be industrial parks ... Therefore, in the process of
implementing the work The management of non-agricultural land use tax has
encountered difficulties, so it is necessary to remove the attention of the leadership,
related agencies and tax officials themselves in the implementation of the
agricultural land use right tax.
27
3.2.2.1 Tax policy propaganda

Implementing the implementation plan of the Steering Committee, Vinh Tax Sub-
Department actively coordinated with the mass media to carry out the propaganda
of the Law on Non-agricultural Land Use Tax and its guiding documents. The law
to taxpayers and all local people in the months from 2012 to date is as follows:
Tax authorities at all levels coordinate with local mass media agencies such as
Nghe An Newspaper, Provincial Radio and Television, Radio Station of Vinh City,
Ward Communes and Commissions, Branches and Unions of city; At the same
time, it is posted on the provincial web portal and the tax website to propagate the
Law on Non-Agricultural Land Use Tax to taxpayers 316 news, articles and
photos. Organize propaganda through questions and answers, in order to clarify the
contents and new points of the Law on Non-agricultural land use tax, which are of
interest to taxpayers; thereby, helping taxpayers understand the purpose,
requirements, rights and obligations in the implementation of the Law on Non-
agricultural Land Use Tax.
Coordinate with the Propaganda Department to propagate and disseminate the
contents of the Law on Non-agricultural Land Use Tax through monthly
information sessions and publish them on the internal daily life newsletter.
Constructing brief and consistent propaganda on the content of the Law on Non-
agricultural Land Use Tax and putting it on CDs for broadcasting on 24 communes
and wards in Vinh city to propagandize , popular with taxpayers.
To well implement the Law on Non-agricultural Land Use Tax, from the beginning
of 2012, the Steering Committee for implementing and implementing the Law on
Non-agricultural Land Use by the tax authorities at all levels is the active agency.
organized 34 training workshops on the contents of the Law on Non-agricultural
land use tax and guiding documents on Tax Law on non-agricultural land use,
participants are members of the Steering Committee, specialized groups. Members
of the province, city and Party Cell's Party Secretary, Head of the neighborhood,
the village head, with 10,786 participants.
Table 3.2.1: Tax policy propaganda from 2016 – 6/2018

Propaganda Form Amount Time
1 News 316 Từ 2012 đến quý
28
2 Direct Consultation 52 II năm 2015

3 Seminor 6
4 Training Conference 34
5 Other forms (CD, book ..) >200
3.2.2.2 Organize and direct the implementation of tax policies

Organize and direct the implementation of tax policies
Managing non-agricultural land use tax involves many industries and units.
Therefore, in order to ensure the unified leadership and direction from the city to
the ward, commune and district tax office, Nghe An has advised the City People's
Committee to set up the city's Steering Committee and direct the communes. set up
a steering committee at the ward and commune level, and set up hotlines at all
levels to receive the reflection and solve the difficulties and problems in the
implementation of the non-agricultural land use tax law.
- City level
Establishing the city-level steering committee by the Vice Chairman of the
People's Committee to reward the committee, the head of the sub-department to act
as a standing deputy and with the leadership of the departments: Finance; Natural
Resources and Environment, Labor, Invalids and Social Affairs Organization.
- Ward and commune level
Establishing the commune and ward steering committee, chaired by the Chairman
of the People's Committee, the head of the tax team as a permanent deputy and
with the participation of: Land Administration; Finance, War Invalids and Social
Affairs; some mass organizations are selected by the commune and the village
head (for the commune) is the head of the neighborhood (for the ward).
In addition to the establishment of a steering committee of the city, ward, and
commune, the district tax office has established a steering committee of the district
tax office headed by a co-leader of the department to collect and lead a number of
participating departments. direct, to strengthen the urge and monitoring the
implementation of wards and communes, seize and promptly handle policy
problems arising in the process of implementation and at the same time be the
agency. advise and assist the Provincial Steering Committee in properly assessing
the implementation of the law throughout the province, so as to take effective
leadership measures in a timely manner.
29
3.2.2.3 Management of organizations and individuals

- Issuing tax codes for taxpayers
Implementation of the non-agricultural land use tax law, due to the construction tax
calculation towards improving the land use efficiency of households, discourages
households from using more land. Because of that, many land users have to pay a
lot of tax, the problem is that if they want to manage well taxable subjects, they
must grant tax codes to non-agricultural land use taxpayers in the whole city. .
Taxpayers use non-agricultural land very large, so the issuance of tax codes take a
lot of time. To make the tax code simple and effective, the tax industry has applied
information technology in the management of non-agricultural land use tax,
especially the tax code for taxpayers. Vinh City Branch has coordinated with the
Land Administration Department, directed the tax teams of wards, communes and
commune cadastral officials to review all non-agricultural land users in the
management area. Classify households according to the following groups:
For households engaged in production and business activities and granted tax
identification numbers by tax offices, when making non-agricultural tax
declaration forms, guiding households to record granted tax identification numbers
in declaration forms and using them. always the tax code was issued, not the tax
code again
For individuals using non-agricultural land who have been granted personal
income tax identification numbers, they are not required to re-issue tax
identification numbers and use the granted tax identification numbers to declare
tax.
For organizations that lease land for business purposes, their organizations' tax
identification numbers are used for tax declaration.
For households that use residential land and have not been issued with a tax code,
based on the information on the tax return (name, date of birth, ID card number,
etc.), grant tax identification numbers to households for tax declaration and
payment.
Organizations and individuals that are assigned land by the State to implement
projects on housing construction for sale or lease.
- Current taxpayers using land in the city
30
For individuals outside the city who use land in the communes of the city, the
commune tax team cooperates with the commune cadastral official based on the
cadastral book, the book to monitor the change of the commune's land. currently
reviewing current subjects, making separate lists, sending notices to individuals
who request non-agricultural land use tax declaration.
- Organizations and individuals that are assigned land by the State to execute
projects on housing construction for sale or lease
For the area transferred to households, having been granted a land use right
certificate, to review, compare and request the households to declare non-
agricultural land use tax in accordance with regulations.
For the area where the capital contribution contract has been signed, a depository
record has been made with households and the unassigned land area, the project
owner is responsible for declaring non-agricultural land use tax.
In the process of managing and monitoring projects whose planning adjustments
lead to changes in the area size, the project owner is required to report and make
additional non-agricultural land use tax declaration or adjust the area under the
approval decision.
District Tax Departments of districts, towns and cities shall manage, set up, notify,
urge and collect non-agricultural land use tax of the above projects.
The review of taxpayers throughout the city to issue tax codes is a measure to
strengthen the management of taxpayers.
Table 3.2.2.3: Management and Organization from 2016-2018
Amount of organizations and Comparison

Wards
individuals paying taxes
Year Year
2016 2017 2018
2017/2016 2018/2017
Quang
Trung 2,060 2,198 2,998 138 800
Hung Binh 4,210 4,502 4,635 292 133
Le Mao 2,467 2,579 2,616 112 37
Trung Do 3,157 3,265 3,333 108 68
31
Hung Hoa 1,786 1,809 1,909 23 100

Đong Vinh 3,060 3,251 3,373 191 122
Ha Huy
Tap 4,628 4,999 5,127 371 128
Le Loi 3,597 3,705 3,707 108 2
Quan Bau 2,577 2,706 2,758 129 52
Hung Phuc 2,479 2,512 2,613 33 101
Hung Dung 4,017 4,279 4,448 262 169
Cua Nam 3,424 4,187 4,389 763 202
Đoi Cung 2,127 2,321 2,343 194 22
Truong Thi 3,741 3,871 3,900 130 29
Ben Thuy 3,580 3,697 3,743 117 46
Hong Son 1,761 1,890 1,893 129 3
Nghi Phu 3,481 3,724 3,944 243 220
Hung Dong 2,489 2,634 2,733 145 99
Hung Loc 4,239 4,576 4,626 337 50
Vinh Tan 2,121 2,909 2,940 788 31
Hung
Chinh 1,601 1,767 1,796 166 29
Nghi Kim 3,326 3,616 3,910 290 294
Nghi Lien 2,264 2,647 2,940 383 293
Nghi An 2,356 2,450 2,492 94 42
Nghi Duc 1,887 2,010 2,217 123 207
Total 72,435 78,104 81,383 5,669 3,279
Through the data in Table 3.2.2.3, we see that the situation of managing
organizations and individuals paying non-agricultural taxes over the years has
increased. In 2017, there were 5,669 additional organizations and individuals, with
management increased by 7.83%; compared to 2017, the management of 3,279
organizations and individuals increased by 4%.
32
3.3 The shortcomings and reasons in managing non-agricultural tax

3.3.1 Shortcomings in managing non-agricultural tax
3.3.1.1 Propagating and training tax policies on non-agricultural land use tax
The propaganda of non-agricultural land use tax policy has not been implemented
well for taxpayers. Despite many efforts, there are still limitations.
The Circular detailing the implementation of the Law on Non-Agricultural Land
was born when it was less than 2 months before the implementation of the Tax
Law. Thus, the time for propaganda and training for people directly doing the tax
collection in communes, wards and taxpayers to implement properly is only 2
months, which is a great pressure for propaganda and training.
3.3.1.2 To direct, administer the implementation of tax policies

* The coordination of activities among related agencies, agencies and units has
not been closely and truly smooth, unified and synchronized. Reading and
understanding follow the guidelines and normative procedures in cadastral
measurement of measurement operation units are incomplete.
33
The specialized management apparatus (Division of Natural Resources and

Environment of the City; Office of Land Use Rights Registration of the City
People's Committee) has not yet been sufficiently staffed to resolve people's
records, and also caused harassment due to People lack information, making the
process of issuing land use right certificates delayed in time according to the
regulations. Commune cadastral officials are still limited, so they are not
professional and irresponsible. Infrastructure for land management in some wards
and communes is lacking, land management information system has not yet been
fully and synchronizedly equipped for data management and exploitation. number.
The coordination between tax authorities and related functional agencies such as
Department, Department of Natural Resources and Environment, City People's
Committee, ... has not been really effective. Information channels and information
technology applications in exchange of management information have not been
established, resulting in high efficiency in tax collection in some areas. Currently,
there is only one information exchange application with the treasury at all levels
but there are no information exchange applications with land management
agencies. Whenever management information is required, the departments must
send a written request for information, then wait for the supply department to
summarize the report, the process takes a long time, sometimes the feedback does
not bring. topicality too.
3.3.1.3 Management of organizations and individuals paying taxes
Awareness of taxpayers and tax officials is not standard: For tax officials "Office
culture" is being mentioned in tax administration reform. However, a large part of
tax officials came into the industry from other sectors since the beginning of
taxation such as: army, finance, treasury .... Limited qualifications do not regularly
update new knowledge due to the approaching retirement age. In addition to not
being able to use information technology competently, psychology is afraid to do.
This leads to the completion of the task required is not high. Relevant departments
have not really coordinated in processing documents and instructed taxpayers to
declare non-agricultural land tax, leading to a decrease in people's confidence in
tax authorities.
For taxpayers who are not fully aware of the rights and obligations of land users
and the legal value of land use right certificates, they should wait and avoid trying
to avoid meaning. Financial services related to land.
34
Some organizations, households and individuals are not fully aware of the rights
and obligations of land users and the legal value of the certificate, so they are not
interested in declaring registration for certification. land use rights, ownership of
houses and properties attached to land, and fulfill financial obligations to be
granted certificates.
3.3.1.4 Management of tax collection and payment
Regarding people (human resources) to carry out this work, it is still thin and
weak, uneven among units. Many new or expanded constructions in terms of
traffic, irrigation, etc. of construction industries have damaged and misleaded
many cadastral landmarks and coordinate points of the state but have not reported
to agencies and managing units. physical. The measurement of land acquisition,
especially ground clearance for key projects, takes a long time and is quite
complicated, affecting management.
The management and implementation of the non-agricultural land tax law is facing
a very difficult problem due to many reasons when the data to summarize the
records is insufficient and inaccurate.
In addition to information from the tax authorities, the taxpayers have many causes
that make the management of non-business land tax a lot of difficulties such as:
The owner is away, working away from home, selling transfer to Others cannot be
captured by the local authority, or their spouses have names of two or three red
books but if there are red books, the names of their wives and other red names of
husband may result in tax losses. There are also records that do not have identity
card, red book but in the declaration, there is still the identity card number, the red
book without a book number makes the identification of the owner really that
person. ? There are households who do not submit a land use right certificate for a
variety of reasons: the cover is mortgaged at a bank, the red book holder is not
local. However, some cases are sometimes handled by ward and commune
cadastral officials.
3.3.1.5 The management of taxable land areas, tax exemptions, etc., although not
facing difficulties like other management tasks, still exist shortcomings such as:
Regarding the regulations on management of taxable land areas, tax exemption or
reduction is unclear, causing many controversies. The determination of taxable
land is complex and controversial, but grassroots authorities do not have the
authority to resolve these shortcomings. The promulgation of regulations falls
35
under the jurisdiction of the provincial People's Committee so the changes and
amendments must also be decided by the provincial People's Committee.
Tax exemption and reduction policies are usually issued according to the following
process: Promulgating laws (ordinances), promulgating decrees of the Government
guiding the implementation of laws, promulgating circulars of ministries and
branches to guide the implementation of the decrees specified. This process usually
takes a long time so benefits to the people are still slow.
Cases of tax exemption and reduction have not been fully reviewed and confirmed
by local authorities. During the tax declaration process, the taxpayer does not
declare the taxpayer is a poor household policy so when the policy confirmation on
the declaration does not show, when the taxpayer entered the data, the taxpayer is
not a policy family. The taxpayer does not supplement the exemption or reduction
dossier attached to the tax return.
Administrative procedures are also theoretical and imperative, so it is still
inadequate to grasp and implement those issues. Sometimes documents guiding the
implementation but if there are violations, sanctions for sanctions are not effective,
so the effectiveness of implementing policies is not guaranteed.
3.3.2 Reasons of shortcomings in managing non-agricultural tax.

The form of non-agricultural land tax is still rigid, mainly for dissemination of
policy documents. The content of propaganda is still monotonous, most of them re-
disseminate the regulations without clarifying the nature of the regulations, so the
quality of propaganda is not high. Do not understand the nature of the incident,
their rights and responsibilities, leading to taxpayers also make false, dishonest
statements.
Due to the large number of taxpayers, uneven qualifications, the declaration of
non-agricultural land use tax is complicated, especially the general declaration, so
when taxpayers declare tax, they will face difficulties.
The capacity of tax officials at the grassroots level is still limited in the ability to
propagate and guide tax policies.
Tax administration of non-agricultural land use is not only taxable, but also local
departments and agencies. Therefore, bad coordination will lead to difficulties in
tax administration.
36
The fragmented town planning and the lack of a roadmap make it impractical to
apply the current tax calculation, which is why taxpayers are slow, slow or do not
voluntarily fulfill their obligations. his tax.
Legal documents regulating non-agricultural land tax of local authorities also face
many shortcomings, the price setting of the provincial People's Committee is not
close to reality, on a road but two The ward has two different prices.
Complex residential areas, many households without permanent residence in the
place of residence, uneven population lead to the dissemination of tax policies as
well as the public determination of tax obligations to each person experiencing The
process takes a lot of time.
The city has not completed the issuance of certificates (LURC) of land use rights
(LURCs), so many land users do not have LURCs, making it difficult to declare.
Due to large taxpayers (estimated 80 thousand subjects), large subjects, full-time
officials are less concurrent; the situation of land transfer has not been completed
quite a lot; Some land users do not provide information or provide false
information, so the declaration faces many obstacles and takes a lot of time.
Many land lots are not included in the cadastral map, so the determination of land
prices and the basis for determining land prices do not lead to many conflicting
views in applying adjacent prices for tax calculation.
The city is in the process of constructing an urban embellishment to be in line with
the grade-I city, so the new roads have been opened more spaciously, leading to
the disturbance of the taxable land use location. There are many households that
used to be taxed according to their position in the alley or niche, but now on the
road, this information has not been updated in timely management data.
Determining the taxable area is also very difficult, because the area used for wrong
purposes, the area encroached on the certificate is recorded as a shared area but
actually the taxpayer still uses it for private purposes.
CHAPTER 14: EXPERIENCES GAINED
My major is Accounting, Analyzing and Auditing , so I have been provided with

the basic and in-depth knowledge of taxation at my school. However, Taxation at
37
Nghe An Tax Department is different from what I have learnt so it is hard to apply
the learned knowledge to the actual work environment. Luckily, I got the help from
staffs at Nghe An Tax Department to know which skills are used to facilitate the
working process. As a result, I have a clearer view of the department and the
industry and learn a lot of new things.
After 6 weeks of practice at Nghe An Tax Department, I myself have learned a lot
from the staff in the branch and accumulated valuable lessons that would be very
useful for my work later. These lessons are as follows:
- Computer skills: I’m good at using Word and Excel, but this internship helped
me to develop it more and know how to use the advanced code. Besides, now I
know how to use scanner, printer, and copier or howan organization to operate.
Embrace the mistakes I make as an intern and the many things that I won’t know.
- Working under pressure: I’m just an intern boy losing in a professional

environment so a lot of work sometimes made me overloaded. I got criticized a lot
because of my mistakes and time management. Everything should be arranged in
chronological order in to being, or the degree of importance of the work to be
done, so that will help you reduce stress and can get the job done better.
- Communication Skills: The ways they talk to their clients, their boss… I had seen
it all and it makes me impressed because of their confidences. This makes me
become confident and flexible in work. Communication skill brings out
extraordinary advantages I have never thought before. I realized that being not
confidence in communication makes my works become more difficult because
people are very busy and don’t have time to lead me in detail if I don’t ask. It is
clear that no one want to say to person who is not independent and shy in
communication.
38
- Better working habits. Besides how to manage work, I also learn from the staffs
by observing positive habits and negative habits. It helps me to show myself better,
increases
- Time management skill: As a newbie, sort of work is very important. I can ask
the instructor how to manage this time: work schedule, the rational allocation of
work, complete the work on time with good quality. I can also develop a plan for
themselves during the internship, then need to rely on it to perform.
- Other skills: Firstly, I go to work on time, it shows respect for the provisions of
the company, the job you are doing. Secondly, business attire usually use two
specific colors white and black, elegant costumes, makeup gently. Thirdly, I needs
to turn off the phone while working to not affect other employees. Fourthly, I can
show professional in the assigned work and in the workplace
REFERENCES
- Information from internal systems

- Fanpage: https://www.facebook.com/cucthuenghean/
- http://www.thongtincongty.com/company/e6029abc-cuc-thue-tinh-nghe-an/
39
VIETNAM NATIONAL UNIVERSITY, SOCIAL REPUBLIC OF

HANOI VIETNAM
INTERNATIONAL SCHOOL
Independence – Liberty – Happiness
1. Internship Company/Institution: Nghe An Tax Department

2. Supervisor: Mrs. Nguyen Thi Kim Oanh
3. Student’s full name: Nguyen Thanh Trung
Student’s ID: 16071258 Class: AC2016C
Major: Accounting, analyzing and auditing
Week Date Tasks performed
1 1/10/2019 - The first day to experience the internship,

4/10/2019 - Meet and acquaint everyone in the Non-agricultural
land department.
- Make a deep research about the history of Nghe An
Tax Department
40
2 7/10/2019 - Get familiar with the office and practice reading the
12/10/2019 documents.
- Help printing delivering the documents.
- Do the household chores.
- Find the data in previous year to do the report
3 14/10/2019 - Help people print documents.

19/10/2019 - Be guided to search the information needed for the
report
- Learn more about non-agricultural Tax.
4 21/10/2019 - Learn how to managing the taxation

25/10/2019 - Deep search about Vinh city situations.
5 28/10/2019 - Practice how to value the results from the previous
1/11/2019 years
- Join in some departments activities: Sports after
working, Meetings …
6 4/11/2019 - Learn how to solve some problems in Tax

8/11/2019 management.
- Accomplishing the internship report and asking for
Certification of Internship.
41

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Internship report 16071258

VIETNAM NATIONAL UNIVERSITY, HANOI

GRADUATE INTERNSHIP REPORT

Supervisor: Nguyễn Thị Kim Oanh.

At the very beginning, I would like to express my deepest gratitude to International

VIETNAM NATIONAL UNIVERSITY, HANOI SOCIAL REPUBLIC OF VIETNAM

Student’s full name: Nguyen Thanh Trung

Student’s ID: 16071258 Class: AC2016C

Major: Accounting, analyzing and auditing

Internship Company/Organization: Nghe An Tax Department, 15 V.Lenin Street,

Supervisor: Mrs. Nguyen Thi Kim Oanh

1. The performance of the schedule:

(Signature and Full name)

2.6.6 Tax administration process.......................................................................................................24

CHAPTER I: FEATURE OF ORGANIZATION AND OPERATION OF

1.1.1 Company name

- When newly established in 1991, Nghe An had just 9 departments and 18

+ More than 50 officials has Master Degree.

- Regarding to the performance of political duties:

- Regarding to the reform and modernization of tax administration:

With tireless efforts in accelerating the implementation of PAR, in 2012,

+ Nghe An Tax Department is also one of the Tax Departments which

- Regarding the emulation movement, promoting initiatives and

measures, solutions, initiatives and improvements, the Nghe An Tax

Typically, in the emulation movement to promote initiatives and

- Regarding construction work and advanced typical personnel:

outstanding individuals who are elected at the Sub-Department, Division

At the 4th advanced conference of Nghe An tax industry in 2015, praised

+ In 2014, Nghe An Tax Department is submitting to the Government to

This achievement is thanks to the solidarity, intelligence, continuous efforts

1.2 Organization Structure

1.2.1 Management apparatus of Nghe An Tax Department

Nghe An Tax Department includes 1 Director and 3 Deputy Directors.

1.2.1.2 Division of Tax Accounting:

1.2.2.3 Division of Debt Management and Tax Debt Enforcement

1.2.2.4 Division of Inspection (3)

1.2.2.5 Division of Operation - Estimation - Legislation

1.2.2.6 Division of Management of business households, individuals and other

1.2.2.7 Division of Internal Testing

1.2.2.8 Division of Information Technology

1.2.2.9 Office of Personnel Organization

CHAP II: TAX LAW OF USING NON-AGRICULTURAL LAND

Vietnam is in the process of industrialization and modernization of the country,

2.1 General Provisions

2.1.1 Scope of regulation

2.1.2 Taxable objects

2.1.3 Non-taxable subjects

2.2 Basis of Tax Calculation, Registration, Declaration and Payment

2.2.1 Article 5. Bases for tax calculation

2.2.2 Article 6 . Taxable Prices

Allocation coefficient is determined by land area building multi-story

+ Taxable price is applied according to the land price of each district, towns

2.3 Tax exemption and reduction

- Land with garden houses certified by a competent state agency as a

2.3.2 Article 1 0 . Tax reduction

2.3.3 Article 1 1 . Principles of tax exemption and reduction

2.4 Terms enforcement

2.4.2 Article 1 3 . Detailed regulations and implementation guidelines

2.5 Management Process of Non-agricultural Tax

In order to manage non-agricultural tax, Article 9 of Circular No. 153/2011 / TT-

2.6 Factors affecting the use of non-agricultural tax management.

2.6.1 Human factors

2.6.3 Linkages between related agencies