3.2.2. State Organization and decentralized governance for the revenues from land 3.2.2.1 Organization and decentralized governance for the revenues from landImplementation of the Land Law in 2003 and documents guiding the implementation of the performance management of the revenues from the land according to the mechanism of a door made of generation as specified in circular No. 30/2005/TTLT/BTC-BTNMT on 18/4/2005. The following one-gate mechanism between tax authorities, the Agency of natural resources and the environment, the State Treasury Agency has simple administrative procedures for taxpayers the tax reform, tax and tax collectors. However, due to the law on land 2013 replaced the Land Law in 2003 should circular No 30/2005/TTLT/BTC-BTNMT also abolished. To ensure the management of the currency lodging, the revenues from land not to be interrupted during the time has not yet been issued a new circular of Ministry of Finance has issued letter No./BTC-15286 QLCS guide profile rotation process temporarily. Currently the management of collecting revenues from the land is made according to the provisions in no./BTC-15286 QLCS on 23/10/2014 of the Ministry of finance. Due to the revenues from the land as well as the revenues in the State budget should the organization structure to manage the currency also lies in the structure of the tax system and it is an integral parts of the tax authorities and it is held is in the tax agency.According to the provisions in no./BTC-15286 QLCS, governing currency lodging at the local is done as follows (see Figure 3.1):In the period from 2007 to the present, organization of tax industry has made changes to the organizational structure at the same time functional duties of the subdivisions of the tax industry changes.The period 2007-2009 the tax industry's organizational structure made by decision 76/2007/QD-TTg by the Prime Minister, decision No. 49/2007/QD-BTC dated 15 June 2007 by the Minister of finance functions, tasks, powers and organizational structure of the Department of taxation directly under the General Directorate of taxes.From September 2009 to the present, the organizational structure of tax industry hosted by decision No. 115/2009/QD-TTg dated for Tax Administration Agency, by decision No. 108/QD-BTC dated 14/01/2010 of the Minister of finance for provincial taxation and the tax sector continues to remain primarily a management model according to the function. Figure 3.1: the organization collecting the revenues from land
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