Abstract
Currently, 7.340 small and medium enterprises (SMEs) are operating in Thai Nguyen province; the proceeds from those SMEs account for a significant amount of corporate income tax (CIT) and total budget revenue of Thai Nguyen province at 20% and 10%, respectively. In CIT management, tax control is an important activity. Therefore, if the tax control including registration, declaration of CIT, inspection and examination of CIT, and CIT debt collection is efficient, the SMEs income tax collection activities in Thai Nguyen province will be more productive, leading to the increase of provincial budget revenue. Through the process of collecting primary and secondary data and through meta-analysis, the authors find that CIT collection for SMEs in Thai Nguyen province is relatively good. Along with that, tax control activities are carried out in accordance with the regulatory process. Besides, this study illustrates some limitations in tax declaration and tax inspection. Hence, this study provides solutions to enhance corporate income tax controls
Keywords: Corporate income tax, SMEs, Thai Nguyên province.
JEL classification: M, M2, M41, M48.
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Ban biên tập Tạp chí Kinh tế & Quản trị Kinh doanh
Phòng 514, Nhà điều hành, trường Đại học Kinh tế & Quản trị Kinh doanh
Địa chỉ: Phường Tân Thịnh, thành phố Thái Nguyên
Email: tapchikt-qtkd@tueba.edu.vn; Điện thoại: 0208.3903373
