Luận văn hoàn thiện chính sách thuế tiêu thụ đặc biệt tại việt nam

Ketqua nghien cuu se giup cac nha hoach dinh chinh sach phat hien kip thai nhung diem chua phu hop cua chinh sach thue TTDB hien hanh, tu do, de xuat cac kien nghi hoan thien chinh sach

TRUONG DAI HOC KINH TE QUOC DAN

- «5*» pQl| <^ - TRUONG DHKTQO

NGUYEN THI LE NA

HOAN THIEN CHINH SACH

Chuyen nganh: Kinh te phat trien

Ma nganh: 8310105

NGUO'I HUONG DAN KHOA HOC:

TT THONG TIN THU’ VIEN

PHONG LUAN AN-TU LIEU

• — - — - — -J

Ha Noi, nam 2019

Toi da doc va hieu ve cac hanh vi vi pham sir trung thuc trong hocthuat Toi cam ket bang danh du ca nhan rang nghien cuu nay do toi tu thuc hien va khong vipham yeu cau ve sutrung thuc trong hoc thuat.

Toi xin chiu trach nhiem ve de tai nghien cuu cua minh

HaNoi,ngay thang Al nam2019

Tac gia

Nguyen Thi Le Na

De hoan thanh luan van nay, lcxi dau tien, toi xin gui loi cam on chan thanh den Ban Giam hieu; Vien dao tao sau dai hoc cung toan the cac thay giao, co giao trong truong Dai hoc Kinh te Quoc dan Ha Noi da tan tinh giang day, truyen datkien thuc, chi dao, giup do, tao moi dieu kien tot nhat cho toi trong qua trinh hoctap va thuc hien luan van nay.

Dae biet toi xin bay td ldng cam on sau sac va chan thanh den giang vien huong dan TS NguyenThi Hoa da danh nhieu thdi gian, tarn huyet, true tiephuong dan, chi bao tan tinh va dong gop nhieu y kien quy bau, giup do toi hoan thanh luanvan nay

Toi xin chan thanh gui loi cam on tdi cac Lanh dao, can bo, cong chuc Vu Chinh sach thue (Bo Tai chinh) va mot so can bo, cong chuc, ngubi lao dong thuoc

Bo Cong thuong, Tong cue Thue, CueThue mot so dia phuong, Van phong dai dien

Td chuc Y te the gidi tai Viet Nam da nhiet tinh giup do, cung cap tai lieu va trao doi y kien de giup toi hoan thanh tot luan van

Trong quatrinh nghien cuu de hoan thanh luan van, do thdi gianva kien thuc conhan che nen chac chan khong tranh khoi nhung thieu sotnhat dinh, toi ratmongmuon nhan dupe su dong gop y kien cua cac thay giao, cd giao de hoan thien luanvan nay vdi chat lupng cao hon

Toi xin chan thanh cam on!

Tac gia

Nguyen Thi Le Na

c&1' YYUXlXQ ddd, It-bxicfi <7v<CUr

1 Neu hoc vien co trach nhiem chinh sua theo yeu cau cua Hoi dong cham luan van Trong truong hop khong chinh sua se

khong duoc cong nhan ket qua bao ve

Hoc vien phai dong ban yeu ciu chinh sua nay vao trudc phSn muc luc luan vSn chinh thuc khi nop cho Vien DT SDH

Chu tich Hoi dong

(Ky va ghi rd ho ten)

GS.TS Ngo Thang Lot

Hoc vien

Nguyen Thi Le Na

Chuyen nganh:

NHAN XET PHAN BIEN LUAN VAN CAO HOC• • • •

Ten de tai: Hoan thienchinh sach thue tieu thu dac biet (TTDB) taiViet Nam

Nguy£n Thi Le Na

Kinhte phat trien, K26

Ngubi nhan xet: PGS TS Vu Cuong

Saukhi doc toan van luan van cua Cao hoc vien, toi xin co mot so nhan xetnhu sau:

1 Ve tinh cap thiet cua de tai

Ngan sach nha nudc (NSNN) duoc hinh thanh tu nhieu nguon thu, trong do thu thue la

nguon thu coban va lau dai Tuy nhien, moi sac thue lai co mot muc tieu va yeucau rieng.Doivdithue TTDB,chucnang co ban nhat cuasac thue nay khong phai la boi duong nguonthu cho NSNN ma la dinh huong tieu dung xa hoi theo hudng giam tieu dung cac mat hangphi khuyen dung Hien nay, thue TTDB o Viet Nam dang chiem khoang 9% tong thu noi dia cho NSNN Trong boi canh hoi nhap kinh te quoc te, thutu thuetxuat nhap khau va tu dau tho dang giam, cong-vdi cac nguon thu tu ODA va von vay uu dai nudc ngoai cunggiam manh sau khi VietNam tro thanh nudc co thu nhap trung binh thi thu tu thue TTDB tro thanh mot nguon ' thu-quan trong cua ngan sach Chinh vi ly do do nen nhieu khi trongqua trinh hoach dinh chinh sach thue, cac co quan tai chinh da qua nhan manh den vai trotao nguon thu ma giam nhe vai tro dieu tiet tieu dung cua thue TTDB, dan den viec thuc

hien chinh sach - khonglam tot su menh chinh datra cho sacthue nay

Vi the, motnghien cuu - rieng ve chinh sach thue TTDB co the giup lam sang to nhung van

de ve -quan diem, nhan thuc khi su dung sac thue nay Do do, de tai luan van cua cao hoc vien Nguyen Thi LeNavua co y nghia lyluan vua co y nghia thuc tienrat tot

2 Nhung dong gop chinh cua luan van:

- Luan van co y tuong mach lac Tac gia to ra nam rat vung muc dich minh muon lam gi thong qua nghien cuu nay Luan van da co su chinh sua chi tiet theo nhung gop y cuaHoi dongco so,the hien tinh than lam viec nghiem tuc, cau thi cua CHV

- Mac du chi su dung mot phuong phap nghien cuu dinh tinh chinh la nghien cuu tai ban,nhung luan van dalam ro duoc cac van de ly luan lien quan den chinh sach thue TTDB Dac biet, luan van da the hien khanang khao cuu va khai quat hoa kha tot - kinh nghiemcua cac quoc gia tren the gidi ve viec su dung thue TTDB, bao gom: doi tuong, chiu

thuyet, tac gia da tong ket dugctat canhung dieu chinh do trong mot bang tong hgp kha thu vi Ngoai ra, luan vancung da phantich dugc nhieu diem manhvahan checua chinhsach thuS TTDB bnunc ta hien nay vdi nhung lap luan khathuyetphuc, giauthong tin.CHV da manh dan de xuat nhung giai phap rat cu the ve dinh hudng hoan thien chinh sach thue TTDB trongthen gian tdi theo tung mat hang chiuthue Tam chua noi den tinhhgp ly hoac co so khoa hoc cua nhung de xuat, nhung viec dua ra dugc giai phap cu the

9 7 ' ' X

da la motuu diem noi troi so voi nhieu luan van khac

3 Nhung han che chinh cua luan van:

Ben canh nhung uu diem da neu, luan van con boc 16 mot so han che ma ngubi doc muontrao doi cungtac gianhu sau:

- Ve khung ly thuyet cua nghien cuu: Danh thu6 TTDB la mot van de kha pho bienva co

de cap den mot tai lieu rat co gia tri ve hoc thuat lien quan den loai thue nay, do lacuon

Kinh te hoc ve thuet TTDB cua tac gia Jisbren Cnossen (2010) Neu tac gia lira chon do

lam co so ly thuyet cho de tai, va dua tren nen tang co so do de danh gia tinh hop ly cua

chinh sach thue TTDB cua Viet Nam thi luan van se co ham lugng khoa hoc rat cao vacac phat hien cua luan van se co tinh moi, dot pha va dong gop co gia tri hon cho phankien nghi chinh sach Dang tide sang denphan co so ly thuyet, tac gia lai rat it su dung

A X

- Ve phuong phap nghien cuu: Voi de tai nay, lua chon phuong phap “phan tich tai ban”

tinh khac nhu phong van sau cac chuyen gia Vdi cuong vi la mot can bo cua Viennghien cuu, viec su dung da dang cac phuong phap nghien cuu khac nhau de cung co

cho cac luan cu cua minh la canthietvatrong tarn tay

gom catai lieutrong va ngoainude Tuy nhien, et luan ve khoang trong nghien cuukhavoi

bao cac muc tieu cua chinh sach thue chua dugc thuc hien mot each he thong” Co the

thanh ly thuySt nin tang Co chang chi co su khac biet ve muc tieu chinh sach thue TTDB

2

khong co noi dung nay).

o Chuong 1: Ten chuong la “Ca sa ly luan ve danh gia chinh sach thue TTDB” chuaphananh chinh xac noi dung trinh bay ben trong.Nguoi doc denghi doi laithanh“Co sa lyluan ve thue TTDB va noi dung chinh sach thue TTDB” Trong do, muc 1.4 cung khong phai la “co sa ly luan hoan thien chinh sach thue TTDB” nua ma phai la “trong tam danh gianoi dung chinh sach thue TTDB”

+ Trong chuong nay, tac gia da neu duac 3 noi dung va 3 muc tieu cua thue TTDB aVietNam Tac gia nen co tom tat cac noi dung vamuc tieu nay vao mot bang va coi do

la khung ly thuyetcanban de danh giachinh sach thue TTDB a Viet Nam

+ Can xem lai cac nhan to anh huang den noi dung chinh sachthue TTDB: theotoi hiendang vua thua, vua thieu Thua a cho thong le quoc te va quan diem cua Dang va Nha nuac lanhan to duong nhien vi day cung chinh la 2 muc tieu cuathue TTDB (neu trinh

bay khong kheo se bi trung lap) Thieu a cho con rat nhieu.nhan to khac nhu muc do dong thuan' ve quan diem giua' cac nganh (truong hap Bo Cong thuong), hay can nhac lai ich cac "ben (truong hap danh thue cao sa bi cac doanh nghiep phan doi), kha nang

TTDB thi khong hap ly Mot lan nua,dieu nay cho thay quan diem ve viec su dung cong

cu sac thuenay cuaNhanudc chua nhat quan

o Chuong 3: Chuongnay la chuong co nhieu van de can trao doi them

3

chinh sach thue TTDB chu 'khong phai vdi nen kinh teVietNam noi chung.

+ Thu hai, muc 3.1.2.2 co ten dinh hudng cai cach chinh sach thue TTDB nhung noi

o Loi chinhta, danh may va viet tat

o Chu thich nguon o nhieu bieu bang con kha chung chung (Vi du: WHO, Hiephopijthuoc la, nhung o tai lieunaothi chua ro)

o Danh muc tai lieu tham khao chua bao quat het cac tai lieu da neu trong tong quan Phan ly thuyet (Chuong 1) trich danqua ittucac tai lieu tham khao,

A A A rv

o Phan tom tat luan van chua tomtattheo y chinh ma van chi la mo ta lai cac noi dungcua tung tidu muctrongluanvan

4 Ket luan chung:

Nhin chung, luan van da dapung muctieu nghiencuu va dap ungyeu cau cua luan van cao

Ve de tai: Hoan thien chinh sach thug tieu thu dac bi$t tai Viet Nam

Chuyen nganh: Kinh t£ phat triSn

Ma so: 8310105

H qc vien: Nguyen ThiLe Na

Ngiriri nhan xet: TS Nguyen Xuan Quang, Phan bien 2

Noi cong tac: Vien DTNC BIDV

1 Nhan xet chung

- Thue TTDB donggoptrungbinh khoang7,1% tdng thu NSNN Viet Namtrong giai doan2016-2018 (theo cdng thong tin dienttrBq Tai chinh ngay 29/7/2019)1 la mot nguonthuIon, ddng thdi cung la cong cu didu tiet quan trong cua nhanude ddi vdi ndn kinh te.Viec hoan thien chinh sach thueTTDB do do laviec het suecan thietvaco y nghiaca

velyluanvathuc tien

1 Theo Mi “Co cau lai thu ngan sdeh nM nude d Viet Nam: Nhung vdn de dat ra” dSng tai tren trang mang B q T&i chinh, https://www.mof.gov.vn truy cap ng&y 9/12/2019.

2 Nhtrng thanh cong va han che chu yeu

2.1.Thanh cong chu yeu

- Tacgiada tong hop duac nhungvandelyluanva thuc tien lien quan tdithud TTDB dViet Nam hien nay, cung cap chongudidoc cainhin kha day du ve loai thue nay

- Nhumg khuyen nghi cuatac gia ddhoan thienthud TTDB kha cu thd, chi tidtse giupchinh phu them cac luachoncho viec hoanthien luat thue TTDB cua VietNam

2.2 Han che

- Viec tuanthu cac quy tfictrich dan:

o Co trich dan trongbai nhung khong tim thaytrong danh muc tai lieu tham khao cuoi luan van (VD,trich dan cua tac gia Chaloupka, 2015, d trang 3, WHO dtrang 48 )

o Cd nhungthong tin khong ronguon,vi du nhu mot so thong tin ve chinh sachthud TTDB dcac qudc gia (trang 19) khong ro la do tac gia tu tdng hop haytheonguonnao khac

- Chuomg 1:

o Cacvan de ly luankhi dua ra nenduacthaoluand mot muc do phu hop, tranh hien tuomg chi li?t ke ra ma khongco cac phan tich, danh gia, so sanhdi kemlam ca sd chonhung phan tich tinh hinh thuc ted Chuang 2 Vi du, khi de cap 1

1

khong hd co nhung phan tich, danh gia, so sanh dd lam ro ba eachap giatinhthue nay khac nhau ra sao, uu nhuacdiemthd nao, khinao thi nen ap dung loai gia nao Trong khi do, phan nay phai la nen tang ly luan de tac gia dua ranhung danhgia, phan tich thuc trang d Chuang2 va khuydnnghiaChuang 3.

o Do thueTTDB la loai thud phu thuQC kha nhidu vao trinh d$ phat trienkinhtd,dieu kien xa hpi,chinh sach cuamoi quocgia nen khikhao sat kinh nghiem cua cac nudc ve loai thue naythi nen chu trongtoi su tuongdong giua Viet Namvdi cac nudcthibaihycrut ra mdicd y nghia

- Chuang 2:

o Mytsdlap luan chuathuc suchat che va dam bao tinh khoa hyc Vi du,d trang

47, chithuantuynhinvao so liyu 2 nam 2015-2016 cua tieu thu thuoc la noidia

va vi?c tangthue TTDB thuocla them 5 diemphan tram (tu65%len 70%) matac gia da ket lufin viectang thue suat thue TTDB len thuoc la co tac dongtichcuetdi viec giam hut thudc Thuc ra, cd the viec giam luomg tieu thu thuoc la(gia str lathat) rat co the la do cac nguyennhan khac chu ko rieng gi do thue TTDBtanglen

o Khi nitra cac ket luanve nhung han che cua chinh sach thue TTDB cua Viet Nam (tr 58), tac gia con thidu m$t sd edn cu Vi dy, khidua ra kdtluanla“danhmuc doi tuong chiu thue TTDB d VietNam can duoc md rong de co thebao

quat mot sd mdt hang han che tieu dung ”tac gia da chua co su so sanhgiuadoi tuong chiu thue cua Viet Nam vdi doi tuong chiu thue cua cac quoc giatuongduongvdichung ta hoac co dieu kien tuong dong

3 Ket luan

Tuy con co nhung diem hanche nhatdinh nhung nhinchung de tai dadat yeu cdu co ban cua mot luan vanthacsi kinh te.Ddnghi tac gia chinh sira, khde phuc cac diem han che daneu

dedetai hoan thien hon

Ha Nyi, ngay 10 thang 12 nam 2019

TS Nguyen Xuan Quang

2

LOT CAM ON

MUC LUC

DANH MUC tC VIET TAT

DANH MUC HINH, BANG BIEU

TOM TAT LUAN VAN i

MO' DAU 1

CHUONG 1: CO SO LY LUAN VE THU E TIEU THU DAC BIET VA NOI DUNG CHINH SACH THUE TIEU THU DAC BIET 7

1.1 Thue tieu thu dcc biet 7

1.1.1 Khai niem thuetieu thu dac biet 7

1.1 2 Dac diem thue tieu thu dac biet 8

1.2 Chinh sach thue tieu thu dac biet 9

1.2.1 Noi dung chinh sach thue tieu thu dac biet 9

1.2.2 Muctieu doi voi chinh sachthue tieu thu dacbiet 12

1.2.3 Cac nhan to anh huong den noi dung chinh sachthue tieu thu dacbiet 17

1.3 Chinh sach thue tieu thu dac bitt d cac nuo’c va bai hoc cho Vitt Nam 19

1.3.1 Kinhnghiem cua mot so quoc gia 19

1.3.2 Xu huong cai cach thue tieu thudac biet 25

1.3.3 Bai hoc cho Viet Nam 29

1.4 Trong tam danh gia hoan thitn chinh sach thue tieu thu dac bitt 210

1.4.1 Danh gianoi dung chinh sach thuetieu thu dac biet 30

1.4.2 Dinh huong hoan thienchinh sach thue tieu thu dac biet 31

1.4.3 Kien nghi hoan thien chinh sach thuetieu thu dac biet 32

CHUONG 2: THUC TRANG CHINH SACH THUE TIEU THU DAC BIET TAI VIET NAM 34

2.1 Tonnquaa vvchinn sach thuetieu thu dac biet tai Viet Nam 34

2.1.1 Ve doituumn chiu thuc vv t hue uat thue ieu t hu dac biet 35

2.2.1 TUuc Uienyuu cauUoi nUap, pUu Uopvai tUong le quoc te 40

2.2.2 DinU Uudhg san xuat va tiuu dung cua xa Uoi 43

2.2.3 Dieu tiettUu nUap cua nguoi co tUu nUap cao 50

2.3 Phan tich nhan to anh huong den chinh sach thue tieu thu dac biet 551

2.3.1 Cam ket quocte co liun quan den cUinU sacU tUue tiuu tUu dCcbiet 51

2.3.2 Quandiem cua NUa nudc ve cUinU sacUtUue tiuu tUudCc biet 53

2.4 Danh gia chung ve chinh sach thue tieu thu dac biet 55

2.4.1 NUung mCt duoc cua cUinU sacU tUuetiUu tUu dCc biet 55

2.4.2 Han cUe cua cUinUsacU tUue tiuutUu dCc biet 56

CHUONG 3: DINH HU'O’NG HOAN THIEN CHINH SACH THUE TIEU THU DAC BIET TAI VIET NAM 59

3.5 Can cu hoan thien chinh sach thue tieu thu dac biet 59

3.1.1 Boi canU kinUte - xa Uoi trong nuac va quoc te 59

3.1.2 Quandiem cuaVietNam trong cai cacU Ue tUong tUue (53

3.2 De xuat dieu chinh, bo sung trong noi dung chinh sach thue tieu thu dac biet tai Viet Nam den 2025 65

3.2.1 ve doi tuong cUiu tUuetiuutUudCc biet 66

3.2.2 ve gia tmU tUuetiuu tUu dCc biet 69

3.2.3 ve tUue suat tUuetiuu tUu dCcbiet 70

3.3 Kien nghi hoan thien chinh sach thue tieu thu dac biet 79

KET LUAN 82

TAI LIEU THAM KHAO 84

PHU LUC 86

STT Ky hieu Nguyen nghia

1 ASEAN Hiep hoi cac Quoc gia DongNam A

5 OECD To chuc Hop tac va Phat trien Kinh te

8 WTO TO chuc Thuongmai Thegidi

Hinh 1.1 Khung danh gia va hoan thien chinh sach thue TTDBtai Viet Nam 33Hinh 2.1 Tong luong bia tieu thu (trieu lit) va tinh theo dau ngudi (lit) tai Viet

Nam 48

-NGUYEN THI LE NA

HOAN THIEN CHINH SACH

Chuyen nganh: Kinh te phat trien

Ma nganh: 8310105

TOM TAT LUAN VAN THAC SI

Ha Noi, nam 2019

TOM TAT LUAN VAN

MO DAU

1 Ly do chon de tai

Luat thue TTDB lan dau tien duac Quoc hoi khoa VIII, ky hop thur 7 thong qua ngay 30/6/1990, co hieu luc ke tu ngay 01/10/1990 Qua tarn lan sua doi, bosung (cac nam 1993, 1995, 1998, 2003, 2005, 2008, 2014 va nam 2016) ve ca banLuat thue TTDB da co nhung quy dinh phu hop vdi thuc tien phat trien kinh te xahoi cua dat nudc trong tung thdi ky nen da phat huy duac nhung tac dong tich cuenhu gop phan thuc hien cac cam ket quoc te ve mat thue quan, budc dau dieu tietsan xuat va tieu dung xa hoi hoac gop phan dieu tiet thu nhap cua nhung ngubi cothu nhap cao trong xa hoi Tuy nhien, trudc yeu cau phat trien kinh te xa hoi va hoinhap kinh te cua Viet Nam trong thdi gian tdi, cac noi dung cua chinh thue TTDB hien hanh kho co the dap ung duac mot each kip thdi cac muc tieu dat ra cua motchinh sach thue TTDB Trong boi canh do, rat can nhung nghien cuu sau de danh gia ve viec dap ung muc tieu cua noi dung chinh sach thue TTDB hien hanh Ketqua nghien cuu se giup cac nha hoach dinh chinh sach phat hien kip thai nhung diem chua phu hop cua chinh sach thue TTDB hien hanh, tu do, de xuat cac kien nghi hoan thien chinh sach thue TTDB theo hudng dam bao thuc hien cam ket cuaViet Nam khi gia nhap To chuc Thuang mai The gidi (WTO), bao dam phu hop vdi thong le quoc te; dap ung yeu cau dinh hudng san xuat, tieu dung cua xahoi va cudicung la dap ung yeu cau dieu tietthu nhap cua nguoi cothu nhap cao

2 Tong quan nghien cuu

Tinh den thai diem thuc hien luan van, cac cong trinh trong vangoai nudc codiem chung khi nghien cuu ve thue TTDB thuang tap trung vao mot so van de nhu

xu hudng cua thue TTDB noi chung hoac danh gia tac dong cua chinh sach thue TTDB doi vdi mot mat hang cu the Dieunay se duac ke thua trong luan van

Tuy nhien, cac nghien cuu co tinh toan dien ve thue TTDB, dac biet chinh sach thue TTDB theo hudng dam bao cac muc tieu cua thue TTDB chua dupe thuc hien mot each co he thong Xuat phat tir tinh cap thiet nghien cuu sau ve chinh sach

chinh sach thue TTDB dap ung boi canh kinh te xa hoi Viet Nam, cung nhu dam

bao cac cam ket vdi cong dong quoc te

3 Muc tieu nghien cuu

hien hanh cua Viet Nam de gop phan dap ung cac muctieu cuamot chinh sach thue TTDB nhu yeu cau ve hoi nhap, dieu tiet san xuat, tieu dung xa hoi va thu nhap cuangudi cothu nhap cao

muc tieu cu the sau day: (i) Xay dung dugc khung ly thuyet ve danh gia noi dung chinh sach thue TTDB; (ii) Ap dung khung ly thuyet neu tren de danh gia chinhsach thue TTDB hien hanh cua Viet Nam nham chi ra nhung diem bat cap; va (iii)

De xuatdinh hudng hoan thien noi dung chinh sach thue TTDB cua Viet Nam

4 Doi tuong va pham vi nghien cuu

tugng chiu thue, gia tinhthue va thue suat

Nam tu khi Luat thue TTDB dau tien dugc ban hanh den nay, trong do tap trung phan tich noi dung chinh sach thueTTDB hien hanh (tu thdi diem Luatthue TTDBnam 2008 co hieu luc den nay) nham phat hien nhung diem bat hgp ly trong chinh sach dan den viec khong dap ung dugc cac muc tieu dat ra doi vdi chinh sach thueTTDB Ngoai ra nghien cuu con dugc dat trong boi canh kinh te xa hoi trong nudc

va quoc te, quan diem cai cach he thong thue d Viet Nam nham de xuatdinh hudnghoan thien chinh sach thueTTDB tren 02 phuong dien noi dung can hoan thien cuachinh sach va lo trinh hoan thien chinh sach

5 Phuong phap nghien cuu

De dat dugc muc tieu nghien cuu, luan van su dung phuong phap nghien cuutai ban Tac gia da su dung phuong phap nay trong viec nghien cuu cac cong trinh

nghien cun khoa hoc, cac bao cao cua cac to chuc, ca nhan trong va ngoai nude co

• r r ' r

lien quan den chinh sach thue TTDB noi chung hoac chinh sach thue TTDB doi vdi mot so mat hang noi rieng nhu thuoc la, nude ngot, bia, rugu, Qua do, luan van xay dung khung ly thuyet ve danh gia noi dung chinh sach thue TTDB dd ap dungvao phan tich chinh sach thue TTDB hien hanh cua VietNam

r

6 Du' kien nhung dong gop moi cua luan van

Thu nhat, gop phan he thong hoa ly luan va kinh nghiem quoc te ve chinhsach thueTTDB trong qua trinh hoi nhap kinh te quoc te Dong thdi, cung cap co sd

ly luan hoan thien chinh sach thue TTDB

Thu hai, danh gia duac thuc trang cua chinh sach thue TTDB Viet Nam hiennay, chi ra dupe nhung ket qua dat duac, han che va nguyen nhan cua nhung han che, bat cap can giai quyet cho phu hop vdi dieu kien kinh te xa hoi nude ta trongtien trinh hoi nhap kinh te quocte

Cudi cung quan trong nhat la luan van da de xuat phuang hudng va mot so giai phap cd co sd ly luan va thuc tien de hoan thien chinh sach thue TTDB trong thdi giantdi

7 Ket cau cua luan van

Ngoai ldi md dau, ket luan, tai lieu thamkhao va cac phu luc, noi dungchinh cua luan van duac ket cau trong ba chuang nhu sau:

Chuang 1: Ca sd ly luan ve danh gia chinh sach thue tieu thu dac bietChuang 2: Thuc trang chinh sach thue tieu thu dac biet tai Viet Nam

Chuang 3: Dinhhudng hoan thien chinh sach thue tieu thu dac biettai Viet Nam

CHUONG 1: CO SO LY LUAN VE CHINH SACH THUE

TIEU THU DAC BIET• • •

1.1 Thue tieu thu dac biet• • •

1.1.1 Khai niem

Theo giao trinh Luat thue Viet Nam cua TS Pham Thi Giang Thu, thue TTDB la loai thue danh vao mot sd loai hang hoa, dich vu dac biet, can dieu tiet

Theo giao trinh Boi dudng nghiep vu thue cho cong chuc mdi cua Trudng boi dudng nghiep vu thue, thue TTDB la sac thue danh vao mot so hang hoa, dich

vu nam trong danh muc nha nudc quy dinh can dieu tiet san xuat hoac hudng dantieu dung (Tong cuc Thue, 2009)

Trong de tai nghien cuu khoa hoc cap Vien “Danh gia tac dong viec sua doi

bo sung chinh sach thue tieu thu dac biet d Viet Nam ” nam 2014 cua Vien Chienluoc va Chinh sach tai chinh, nhom tac gia da dinh nghia thue TTDB la mot trongnhung loai thue gian thu khong danh truc tiep vao mot ca nhan (nhu thue thu nhap

ca nhan) hay mot cdng ty (nhu thue thunhap doanh nghiep) ma danh vao loai hang hoa va dich vu dac bietnham dinh hudng tieu dung hang hoa do Thue TTDB co theduoc ap thue suat tuong doi (thue theoty le phan tram) hoac theo thuesuat tuyet doi(thue tinh tren mot don vi gia tri hang hoa)

Qua cac khai niem da neu tren, co the thay thue TTDB la sac thue gian thudanh vao mot so hang hoa dich vu dac biet nam trong danh muc nha nudc quy dinhnham dieu tiet hudng dan san xuat, dieu tiet tieu dung cua moi quoc gia trong tungthdi ky nhat dinh Thue TTDB duoc cau thanh trong gia ca hang hoa, dich vu va dongudi tieu dung chiu khi mua hang hoa, su dung dich vu

1.2 Chinh sach thue tieu thu dac biet• • •

1.2.1 Noi dung shunh sack thue tieu thu dac biet

Noi dung chinh sachthue TTDB bao gom

- Doi tuong chiu thue TTDB la nhung hang hoa, dich vu dac biet (cao cap,

xa xi, co hai cho suc khoe, anh hudng moi trudng) can dieutiet cao

va cac loai thue khac (tru thue nhap khau dugc ap dung trong truong hgp hang hoanhap khau).

- Thue suat thue TTDB la muc thue dugc ap dung doi voi tung loai hang hoa, dich vu tuy thuoc vao muc do can thiet dieu tiet doi voi hang hoa, dich vu do.Thue suat thue TTDB co the la thue suat co dinh hoac thue suat ty le va thuong caohon so voi thue suat cua cac loai thue gian thu khac

1.2.2 Muc tieu doi vdi chinh sach thue tieu thu dac biet• • • •

- Dam bao yeu cau hoi nhap, phu hop vdi thong le quoc te: Quy dinh trongchinh sach thue TTDB phai dam bao thuc hien theo cac cam ket cung nhu theo xuhuong phattrien chungve thue TTDB cua quocte

- Dam bao yeu cau dinh hudng san xuat va tieu dung xa hoi: Chinh sach thue TTDB phai dam bao han che nhung hang hoa, dich vu mang tinh chat xa xi, chua that can thiet cho nhu cau xa hoi hoac cac hang hoa, dich vu ma viec san xuat, tieudung gay ra tinh trang onhiemmoi truong, co hai cho suc khoe

- Dam bao dieu tiet thu nhap cua ngudi co thu nhap cao: Thue suat thue TTDB doi voi hang xa xi cao va co xu huong tang la nham dieu tiet thu nhap cua nhung nguoi co thu nhap cao, gop phan dam bao muc tieu cong bang xa hoi

- Quan diem cua Nha nudc ve chinh sach thue TTDB: Nha nuoc su dungchinh sach thue TTDB nham muc tieu quan ly, dinh huong san xuat, tieu dung theohuong phat trien cua ke hoach nhanuoc, gop phan tich cuc vao viec dieu chinh cacmat mat can doi trong nen kinh te quoc dan

- Doi tuong chiuthue TTDB pho bien d cac nude bao gom nhung hang hoakhong khuyen khich tieu dung va hang hoa, dich vu cao cap, xa xi Danh muc doi tuong chiu thue TTDB cuthe cua ttrng nude tuy thuoc vao dieu kien phat trien kinh

te - xa hoi va thu nhap dan cucua nude do

- Ve gia tinh thue TTDB: Qua nghien cuu cho thay cac nude ap dung gia tinhthue TTDB theo 03 nhom sau: (i) Ap dung gia ban cua cosd san xuat hoac gia cuanha nhap khau; (ii) Ap dung gia ban cua co sd phan phoi; (iii) Ap dung gia ban le den ngudi tieu dung cudi cung

- Ve phuong thuc danh thue TTDB: Cd 04 phuong thuc danh thue TTDBchu yeu la: (i) Ap dung thue suat theo ty le phan tram; (ii) Ap dung muc thue tuyet doi; (iii) Ap dung dong thdi ca thue suat theo ty le phan tram va muc thu tuyet doi

(phuong thuc hon hop); (iv) Ap dung phuong thuc lua chon thue suat theo ty le phan tram hoac thue tuyet doi, chon loai thue cd sdthue cao hon (thue kethop)

1.3.2 Xu hudng cai each thue tieu thu dac biet

Xuhudng cai each thue TTDB d nhieu quoc gia trenthe gidi hien nay la tangthue suat doi vdi cac mat hang khong khuyen khich tieu dung (do uong cd con, thuoc la ), ap dung uu dai thue doi vdi cac mat hang it cd hai vdi moi trudng va

md rong doi tuong chiu thue TTDB doi vdi mot sd loai hang hoa cd hai cho suekhoe hoac can cd su dieu tiet ve tieu dung cua Nha nude

1.3.3 Bai hoc cho Viet Nam

- Ve doi tuong chiu thue: can tiep tuc nghien cuu md rong co sd thue TTDB

de phu hop vdi thuc tien thi trudng hang hoa ngaycang dupe md rong

- Ve gia tinh thue: can nghien cuu de thay doi gia tinh thue doi vdi hang hoasanxuat trong nude nham khuyen khich doanh nghiep nang cao ty le noi dia hoa, hagia thanh san pham va nang cao nang luc canh tranh giua hang hoa san xuat trongnude va hang hoa nhap khau

- Ve thue suat thue TTDB: de tang cudng muc do dieu tiet san xuat va tieu

dung cua Nha nudc ddi vdi hang hoa, dich vu, can nghien cuu tang thue suat thue TTDB ddi vdi mot so mat hang can han che tieu dung va giam thue suatthue TTDB

de khuyen khich su dung ddi vdi cac hanghoa it co hai vdi mdi trudng

1.4 Co’so' ly luan hoan thien chinh sach thue tieu thu dac biet

Qua trinh hoan thien chinh sach thue TTDB bao gom ba budc co ban do la danh gia chinh sach, xay dung dinh hudng hoan thien chinh sach va de xuat giaiphap hoan thien chinh sach

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1.4.1 Danh gia noi dung chinh sach thue tieu thu dac Jtfiet

De danh gia muc do dap ung 03 muc tieu cua chinh sach thue TTDB da neutai diem 1.2.2 tac gia da can cuvao mot sd tieu chi cu the sau day:

- Ddi vdi muc tieu phu hop vdi thdng le quoc te: Dua vao cac noi dung dieu chinh cua chinh sach thue TTDB khi thuc hien theo cac cam ket quoc te hoac theo

xu hudng cai cachthue TTDB cua the gidi

- Ddi vdi muc tieu dinh hudng san xuat va tieu dung xa hoi: Thdng qua sd lieu ve viec tang/giam san luong san xuatva tieu dung cua mot sd hang hoa, dich vutrudc va sau khithay doi chinh sach thue TTDB ap dung ddi vdicac mat hang do

- Doi vdi muc tieu dieu tiet thu nhap cua ngudi co thu nhap cao: Can cu suthay doi trong phan vi thu nhap cua ddi tuong tieu dung hang hoa, dich vu TTDB(khung thu nhap cua ngudi tieu dung cac mat hang nay thay doi nhu the nao trudc

va sau khi ap dung chinh sach thue TTDB); so lieu ve cocau va sd thu thue TTDBcua cac loai hang hoa, dich vu xa xi (tau bay, du thuyen ca nhan, d td, kinh doanh casino, kinh doanh gdn, ) trongtong sothu thueTTDB

Ket qua cua qua trinh danh gia cho ta mot sd ket luan quan trong nhu tac dong thuc su ma chinh sach thue TTDB da mang lai la gi? Chinh sach boc

lo nhung diem bat cap nao va no da han che nhu the nao den viec dat muc tieuchinh sach? Nguyen nhan cua cac van de ton tai do latu dau?

1.4.2 Dinh hu'd'ng hoan thien chinh sach thue tieu thu dac biet

Dinh hudng hoan thien chinh sach thue TTDB duoc xac dinh tren co sd ketqua phan tich thuc hien chinh sach duoc thuc hien d budc danh gia noi dung chinhsach thue TTDB d tren va du bao boi canh kinh te xa hoi, xu hudng cai cach thue trong thdi gian tdi

1.4.3 Kien nghi hoan thien chinh sach thue TTDB

Can cu vao dinh hudng hoan thien chinh sach da duoc dua rad budc ke tren,qua trinh hoan thien chinh sach thue TTDB ket thuc sau khi ngudi danh gia chinhsach dua ra cac kien nghi cu the nham nang cao muc do dap ung muc tieu cua chinh sach thue TTDB trong tuong lai

Chung ta co the khai quat khung ly thuyet hoan thien chinh sach thue TTDB trong so do sau day

Hoan thien chinh sach

2.1 Tong quan ve chinh sach thue tieu thu dac biet tai Viet Nam

Luat thue TTDB dau tien da duoc Quoc hoi khoa khoa VIII, ky hop thu 7 thong qua va co hieu luc ke tu ngay 01/10/1990 Giai doan nay, chinh sach thue TTDB danh vao 06 mat hang san xuat trong nudc Danh muc doi tuong chiu thue quy dinh tai Luatthue TTDB nam 1990 duoc dieu chinh hai lan (1993, 1995)

Ngay 20/5/1998, Quoc hoi khoa X, ky hop thu 3 da thong qua Luat thue TTDB nam 1998 thaythe Luat nam 1990, 1993, 1995 Luat thue TTDB nam 1998

da xay dung theo hudng md rong doi tuong chiu thue TTDB, khong phan biet ve nguon gdc hang hoa (ca san xuat trong nudc va nhap khau) Cac lan sua doi sau dovao nam 2003 va 2005, chinh sach thue TTDB tiep tuc duocsua doi theo hudng md rong doi tuong chiu thueTTDB dong thdi sua doi muc thue suat cua tungmat hang

Ngay 14/11/2008, Quoc hoi khoa XII, ky hop thu 4 da thong qua Luat thue TTDB nam 2008 thay the cho cac Luat thue TTDB nam 1998, 2003 va 2005 Luat thue TTDB nam 2008 duoc ban hanh vdi nhieu thay doi nhu: dieu chinh Danh muc doi tuong chiu thue va thue suat tung mat hang; dieu chinh quy dinh ve gia tinhthue TTDB de bao dam thuc hien cam ket khi gia nhap WTO Cac lan sua doi sau

do vao nam 2014 va 2016 tiep tuc dieu chinh cac noi dung ve doi tuong chiu thue, thue suat va gia tinh thuede phu hopvdi tinh hinhthuc tien tung thdi ky

2.2 Danh gia muc do dap ung muc tieu cua chinh sach thue tieu thu dac biet

2.2.1 Thu’c hien yeu cau hoi nhap, phu hop vcri thong le qudc tie

Tu khi gia nhap WTO, Viet Nam da dieu chinh chinh sach thue TTDB doi

vdi ruou, biava o to de thuc hien theo cac cam ket quoc te Ngoai ra, Danh muc doituong chiu thue TTDB thudng duoc nghien cuu md rong bao dam phu hop vdithong le quoc te, bao gom nhung hang hoa khong khuyen khich tieu dung va hang hoa, dich vu cao cap, xa xi tuong tu cac hang hoa, dich vu thuoc Danh muc doituong chiu thue TTDB pho bien dcac nudc

xa hoi Danh muc doi tuong chiu thue TTDB va viec dieu chinh thue suat 04 mat hang (thuoc la, ruou, bia, o to) qua cac lan sua doi, bo sung deu the hien quan diem dieu tiet, dinh huong san xuat, hanh vi tieudung cua Nha nuoc.

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2.2.3 Dieu tiet thu nhap cua ngudi co thu nhap cao

Qua cac lan sua doi, b0 sung Luatthue TTDB cung da bo sung cac hanghoa, dich vu cao cap phuc vu cho cac doi tuong co thu nhap cao vao doi tuong chiu thue TTDB Ben canh do, trong tong thu tu thue TTDB thi so thu tu cac mat hang o to, thuoc la, ruou, bia chiem ty trong lon nhat Tuy nhien, do han che ve mat so lieuphan tich, luan van chua co du co so de danh gia muc do dap ung muc tieu nay cuachinh sach thue TTDB tai VietNam

2.3 Phan tich nhan to anh hiro'ng den chinh sach thue tieu thu dac biet

2.3.1 Cam ket quoc te co lien quan den chinh sach thue tieu thu dac biet

De dam bao thuc hien theo cac cam ket, phu hop voi thong le quoc te, chinhsach thue TTDB cua Viet Nam da co nhung sua doi cho phu hop nhu da phan tich tai muc 2.2.1 neutren

2.3.2 Quan diem cua Nha nudc ve chinh sach thue tieu thu dac biet

Trong tung thdi ky nhat dinh, Nha nuoc da su dung chinh sach thue TTDB mot cach linh hoat, bang viec tac dong vao cung - cau nham dieu chinh san xuat va tieu dung xa hoi Viec dieu chinh thue suat, thay doi Danh muc doi tuong chiu thue

va gia tinh thue TTDB doi voi hang hoa chiu thueTTDB nhap khau qua cac lan sua doi, bo sungda the hien quan diem dieu tiet cua Nha nuoc

2.4 DChU giC hUuhg ve hUihU sChU tUun tiuu tUu dac biet

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2.4.1 Nhh^ngn^at duuc cua chinh sach thue tuiuthhcSac bieto • • • • •

Tu thuc tien o Viet Nam va xu huong cai cach chung cua cac nuoc hien nay,viec sua doi, bo sung chinh sachthue TTDB qua cac giai doan da dat duoc haitrong

ba muc tieu dat ra khi xay dung chinh sach la (i) dam bao yeu cau hoi nhap; va (ii)huong dan san xuat, tieu dung cua xa hoi Nhung chinh sach dieutiet nay phu hop

vdi thuc te va thong le quoc te, gop phan hinh thanh mot xu hudng tieu dung xa hoilanh manh va cong bang hon Ben canh do, chinh sach thue TTDB cung kip thdisua doi, bo sungnhungvan de bat cap so vdi thucte, bao dam tinhthong nhat, dong

bo va on dinh cua he thongphap luat

2.4.2 Han che cua chinh sach thue tieu thu dac biet

Trudc yeu cau hoi nhap kinh te va muc tieu gia nhap vao hang ngu cac nudc

co thu nhap cao cua Viet Nam trong tuong lai, chinh sach thue TTDB hien hanh daboc lo mot so han che, doi hoi can tiep tuc can phai nghien cuu sua doi, bo sung chophu hop, cu the:

Thu nhat, so vdi Danh muc doi tuong chiu thue TTDB cua cac nudc phattrien cung nhu xu hudng cai cach thue TTDB chung cua the gidi, thi Danh muc doituong chiu thue TTDB d Viet Nam can phai duoc md rong de co the bao quat mot

sd mat hang phai han che tieu dung, cac mat hang can dinh hudng san xuat hoac dieu tiet thu nhap

Thu hai, chinh sach thue TTDB hien hanh chua thuc su khuyen khich cacdoanh nghiep nang cao ty le noi dia hoa, chua tao dieu kiencho hang san xuat trongnudc canh tranh duocvdi hang nhap khau

Thu ba, thue suat thue TTDB doi vdi cac mat hang thuoc la, ruou, bia hien nay chua du manh de dat hieu qua han che tieu dung theo cac chien luoc de ra Ben canh do, xu hudng cua the gidi hien nay la tieu dung xanh dan den viec can thietphai nghien cuu ap dung muc thue suat uu dai nham khuyen khich su dung cac mathang than thien vdi moi trudng

2.4.3 Nguyen nhan

Nguyen nhan cua cac diem han che trong chinh sach thue TTDB hien hanh vanchu yeu nam d quan diem cua Nha nudc ve muc do dieu tiet va pham vi dieu chinh chinh sach thue TTDB Thue TTDB van dangduoc xem la nguon thu on dinhtrong co cau nguon thu NSNN dan den viec khi xay dung chinh sach thue TTDB, cac co quanhoach dinh chinh sach van con dat nang van de ve so thu dan den viec chua dat duoc hieu qua cao nhat trong viec thuc hien cac muc tieu cua chinh sach thue TTDB

CHlTONG 3: DINH HUONG HOAN THIEN CHINH SACH• •

THUE TIEU THU DAC BIET TAI VIET NAM• • • • •

3.1 Can cu’ hoan thien chinh sach thue tieu thu dac biet• • • •

vdi su on dinh chinh tri xa hoi cao, lai nam trong khu vuc chau A - Thai BinhDuong la khu vuc phat trien nang dong, Viet Nam dang thu hut duoc sir quan tarncuacong dong quoc te va tao ra nhieu co hoi de phattrien

- Ve thach thuc: Hoi nhap cung dem den nhieu thach thuc cho Viet Nam khi

ma canh tranh ngay cang tang, ap luc ve viec phai theo kip toe do phat trien cua cacnudc tren nhieuphuong dien Quan trong nhat, kinh teVietNam hien nay phat trienchua on dinh, ben vung; doi song nhan dan duoc cai thien nhung khoang each giau ngheo, phan tang xa hoi cd xu hudng md rong; tinh trang 6 nhiem moi trudng duocquan tarn ngan ngua, xu ly nhung van cd xu hudng tanglen

r r 3.1.2 Quan diem cua Viet Nam trong cai each he thong thue

3.1.2.1 Muc dich, quan diem, nguyen tac co ban hoan thien chinh sach thue

trong thdi gian tdi

Trong thdi gian tdi, chinh sach thue dupe dinh hudng hoan thien theo cac quan diem sau: (i) Khuyen khich phat trien kinh te, thu hut dau tu, tao viec lam chongudi lao dong nham dinh hudng san xuat va tieu dung, tao su chuyen bien trongphan bd nguon luc; (ii) Cai each chinh sach thue phai dam bao tinh thong nhat cua

he thong phap luat; (iii) Cai each chinh sach thue phai dam bao muc tieu hoi nhap kinh te quoc te, phu hopxu hudng phat trien

3.1.2.2 Dinh hudng cai each chinh sach thue tieu thu dac biet

Doi vdi chinh sach thue TTDB phai: (i) Nghien cuu dieu chinh, bd sung doituong chiu thue TTDB de hudng dan dieu tiettieu dung phu hop vdi tinh hinh phat trien kinh te xa hoi; (ii) Xay dung lo trinh dieu chinh thue doi vdi cac mat hang

thuoc la, bia, ruou, oto, de dieu tiet tieu dung va thuc hien cac cam ket qudc te;

(iii) Nghien cuu ap dung ket hop giua thue suat theo ty le va thue suat tuyet doi doivdi mot so hang hoa, dich vu chiu thue

3.2 Dinh huong hoan thien chinh sach thue tieuthudac biet tai Viet Nam

3.2.1 Ve doi tu'o’ng chiu thue tieu thu dac biet

Tren co sd xac dinh duoc su can thiet va cac yeu cau dat ra doi vdi qua trinhhoanthien chinh sac thue TTDB cua Viet Nam, bai nghien cuu de xuat bo sung mot

so mat hang vao dien chiu thue TTDB nhu sau: (1) Mat hang do uong co dudng; (2)Hang tieu dungxa xi

3.2.2 Ve gia tinh thue tieu thu dac biet

De khuyen khich nang cao ty le noi dia hoa cua cac doanh nghiep san xuat, lap rap o to trong nudc, tao chenh lech gia de o to san xuat trong nudc co the canhtranh duoc vdi o to nhap khau, bai nghien cuu de xuat quy dinh: Gia tinh thue TTDB doi vdi mat hang o totu 09 cho ngoi trd xuong san xuattrong nudc la gia do

co sd san xuat ban ra tru di giatri linh kien, phu tung san xuat trongnudc

3.2.3 Ve thue suat thue tieu thu dac biet

Ben canh viec bo sung them cac mat hang vao dien chiu thue TTDB, bainghien cuu cung de xuat dieu chinh thue suat doi vdi cac mat hang: (1) Mat hangthudc la; (2) Mat hang ruou, bia; (3) Mat hang o to vua chay bang xang ket hopnang luong dien, xe o to dien; (4) Mat hang xe o to vua chd ngudi, vua chd hang (xe pick-up); (5) Mat hang xang

3.3 Kiet nnhi hoan thien chinh sach ttue tieu ttoi dac biet

- Nha nudc phai thay doi quan diem ve viec xem thue TTDB la mot nguon thu ondinh cua NSNN

- Co quan hoach dinh chinh sach phai thudng xuyen ra soat, tong hop cac vudng mac de trinh cac cap co tham quyen hoac theo tham quyen sua doi, bo sung cac chinh sachphuhop vdi thuc tien, don gian, minh bach

- Daotao doi ngu can bo hoach dinh chinh sachphai gioi ve chuyen mon, amhieuve linh vuc thue

- Co quan hoach dinh chinh sach thue TTDB phai co moi lien he chat che vdi ngudi nop thue va cac co quan chuc nang co lien quan

KET LUAN

Thue TTDB la sac thue dong mot vai tro vo cung quan trong trong chinhsach thue gian thu noi rieng va he thong thue noi chung Trai qua qua trinh phattrien, he thong thue cua nudc ta trong do co thue TTDB khong ngirng duoc sua doi,

bo sung, cai each va doi mdi de thich nghi vdi su van dong cua nen kinh te trong qua trinh hoi nhap kinh te quoc te

Thong qua viec nghien cuu chinh sach thue TTDB bang phuong phap nghiencuu tai ban, tir thuc trang chinh sach thue TTDB tai Viet Nam va kinh nghiem tu chinh sach thue TTDB cua cac nudc tren the gidi, luan van da de xuat mot so dinhhudng cung nhu bien phap sua doi, bo sung chinh sach thue TTDB de chinh sachthue TTDB cua Viet Nam ngay cang phu hop va hoan thien hon trong boi canh hoinhap kinh te quoc te dang dien ra ngay cang sauva rong

Toi rat mong nhan duoc su chi bao, gop y cua co giao hudng dan, cac thay

co quan tarn va cac ban de bai nghien cuu cua toi duoc hoan chinhhon

Toi xin chanthanh cam on!

TRU’O’NG DAI HOC KINH TE QUOC DAN

-NGUYEN THI LE NA

HOAN THIEN CHINH SACH

Chuyen nganh: Kinh te phat trien

Ma nganh: 8310105

NGUO’I HUONG DAN KHOA HOC:

TS NGUYEN THI HOA

Ha Noi, nam 2019

co hieu luc ke tu ngay 01/10/1990 Qua tam lan sua doi, bo sung (cac nam 1993,

1995, 1998, 2003, 2005, 2008, 2014 vanam 2016) ve co ban LuatthueTTDB daconhung quy dinh phu hop vdi thuc tien phat trien kinh te xa hoi cua dat nudc trongtung thdi ky nen da phat huy duoc nhung tac dong tich cuc nhu gop phan thuc hiencac cam ket quoc te ve mat thue quan, budc dau dieu tiet san xuat va tieu dung xahoi doi vdi cac hang hoa, dich vu phi khuyen dung hoac gop phan dieu tiet thu nhapcua nhung ngudi co thu nhap cao trong xa hoi khi danh thue TTDB vao cac hanghoa, dich vumang tinh chat cao cap, xa xi ma chi ngudi co thu nhap cao mdi dukhanang tieu dung

Tuy nhien, trudc yeu cau phat trien kinh te xa hoi va hoi nhap kinh te cuaViet Nam trong thdi gian tdi, Luat thue TTDB vdi doi tuong danh thue, gia tinh thue cung nhu thue suat hien hanh kho co the dap ung duoc mot cach kip thdi cac muc tieu dat racua mot chinh sach thue TTDB Ben canh do, thdi gian qua, duluan cung co rat nhieu tranh cai xung quanh viec Bo Tai chinh de xuat danh thue TTDB doi vdi mat hang nudc ngot hay Uy ban nhan dan Thanh pho Ho Chi Minh de xuat danh thue TTDB doi vdi dien thoai di dong, Trong boi canh do, rat can nhung nghien cuu sau ve cac noi dung cua chinh sach thue TTDB hien hanh de danh gia:(i) Dien chiu thue TTDB da bao quat het duoc nhieu mat hang phai han che tieudung, cac mat hang can dinh hudng san xuat hay chua; (ii) Thue suat thue TTDB dang ap dung vdi cac mat hang co thuc su da dap ung duoc muc tieu han che tieu dung hay chua Ket qua nghien cuu se giup cac nha hoach dinh chinh sach phat hien kip thdi nhung diem chua phu hop ve mat noi dung cuachinh sach thue TTDB hien hanh (ma hau quadan den khong dap ung duoc cac muc tieu dat ra doi vdi mot chinh sach thue TTDB) Tren cosd do, de xuat cac kien nghi hoan thien chinh sach

thue TTDB theo huong dam bao muc tieu thuc hien cam ket cua Viet Nam khi gia

nhap To chuc Thuang mai The gidi (WTO), bao dam phu hopvdi thdng le quoc te; dap ung muc tieudinh hudng san xuat, tieu dung cua xa hoi va cudi cung la dap ung muc tieu dieu tiet thu nhap cua ngudi cd thu nhap cao

2 Tong quan nghien cuu

ra rang, trong trudng hop that bai thi trudng (thdng tin khong doi xung), ngudi trekhong du dieu kien nhan thuc day du ve anh hudng cd hai den sue khoe cua cac sanpham thudc la, ruou bia, thi thue TTDB cd the duoc su dung detang gia thudc la,ruoubia, de tu do giam tieu thu cua ho

Ernst& Young (2015) da nghien cuu “Thue gian thu nam 2015: Danh gid ve

thue gian thu toan cau - Sir phat trien va van de ” Ket qua nghien cuu da cung cap mot cai nhin tong quan ve su phat trien trong viec danh thue gian thu tren toancau, trong dd nhan manh den su phat trien cua thue TTDB khi thue suat thue TTDB ddi

vdi cac mat hang thudc la, ruou, dau khoang d cac nudc da duoc dieu chinh tangqua cac nam Nghien cuu cung chi ra rang, khong chi tang thue suat, Chinh phu cacnudc dang nghien cuu de md rong ddi tuong chiu thue TTDB vdi xu hudng mdi ladanh vao cac sanpham thuc an, do uong cd dudng khong cd loi cho sue khoe

Motnghien cuu gan day cua Td chuc Hop tac va Phat trien Kinhte (OECD),

do la “Xu hudng thue tieu thu 2018 — Thue suat thue GTGT/thue hang hoa, dich vu

va thue TTDB, xu hucrng va cac van de chinh sach” da chi ra rang, doi tuong chiuthue TTDB chu yeu d tat ca cac nudc OECD tap trung vao ba nhom san pham chinhsau: dd uong cd con, dau khoang va thudc la Tir kinh nghiem thuc te cua cac nudc

trong OECD, bao cao da chi ratac dong cua thue TTDB den thi truong hanhvi tieudung (ca nhan, ho gia dinh),tinh trang buon lau trong viec tieu thu mot so sanphamduoc coi la co hai cho suc khde hoac moi truong.

Neu cac nghien cuu de cap tren dayve thue TTDB noi chung, thi nghien cuu

ve“Vai trd cua thue tieu thu dac biet doi vdi xang dau trong chinh sach cong dong"

cua Robert Pirog nam 2011 lai tap trung vao mot mat hang cu the Tac giada phat hien ra tac dong cua thue TTDB ve mat kinh te kha da dang, tu viec thay doi quyet dinh tieu dung cua ca nhan cho toi cac van de kinh tevi mo nhu tang truong kinh te, viec lam va lam phat Thue TTDB thuong se tac dong den ca hai phia: co the lam tang gia hang hoa toi nguoi tieu dung va giam muc gia thuc nhan boi nha san xuat.Quado, no lam giam luong mua va ban Nhung anh huong nay sephuthuoc vao co che quyet dinh gia thi truong (cung va cau)va dieu do se phu thuoc vao cau truc thitruong nghia la muc do canh tranh tren thi truong Tuy nhien, nghien cuu cung dat

ra lo ngai viec tang thue TTDB xang dau cung co kha nang khong duoc nguoi tieudung ung ho No co the lam “kiet que" suc mua, dac biet la tu mot nen kinh te vancdn suy yeu do suy thoai

0 trong mot nghien cuu khac ve “Tac dong cua viec tang thue tieu thu dac biet ruou doi vdi suc khoe cong dong va an toan d Texas” cua Chaloupka nam 2015

da danh gia tac dong cua viec tang thue TTDB len ruou tai bang Texas, Hoa Ky.Ket qua cho thay tangthueTTDB doi voi ruou cohieu quatrongviec giamtieu thu,cai thien ket qua suc khoe, tang nang suat, tao viec lam va giam chi phi cao lien quan den viec udng ruou qua muc, dong thoi tao ra doanh thu can thiet cho bangTexas Nhung nguoi nghien nang se phai tra phan lon so thue TTDB, nhung ho va gia dinh va cong dong cung se duoc huong loi nhieu nhat Viec tang thue 10 cent doi voi do uong se tao ra 708 trieu do la tien thue thu duoc cho ngan sach Bangchung duoc trinh bay trong bao cao nay chung minh rang viec tang thue TTDB doivoi ruou se co loi cho bang Texas ma khong anh huong tieu cuc ve mat kinh te doi voi nha nuoc

2.2 Mot so co ng trinh nghien cuu trong nude

6 Viet Nam, cac nghien cuu ve thue TTDB khong nhieu, nhung co the nhac den mot songhien curu dien hinh nhu

Trongde tai nghien cuu khoa hoc cap Vien “Danh gid tac dong viec siia doi

bd sung chinh sach thue tieu thu dac biet d Viet Nam” nam 2014 cua Vien Chienluuc va Chinh sach tai chinh, nhom tac gia da he thong cu su ly luan lien quan den thue noi chung va thue TTDB noi rieng; dong thdi su dung md hinh chuoi thdi gian

de danh gia tac dong cua viec thay doi thue suat thue TTDB theo mot so kich bankhac nhau doi vdi cac mat hang thuoc la, ruou bia va nudc ngot co ga khong con d Viet Nam Ket qua cua cac md hinh chi ra rang, viec tang thue suat thue TTDB doivui cac mat hang nay lam tang gia ban, gop phan giam so luung tieu thu, thuc hien dieu chinh hanh vi cua ngudi tieu dung Viec tang thue cd the cd mot sd anh hudngddi vui cac doanh nghiep san xuat, tuy nhien, xet ve tdng the, doanh nghiep sanxuatcac mat hang nay trong nudc van cd lai vi doanh thu va lpi nhuan cua doanh nghiep van cd xu hudng tang De viec thuc thi chinh sach thue TTDB cdthe phat huy hieuqua va dat muc tieu mong muon, nghien curu cung kien nghi can thuc hien cac giai

phap dong bo cua cac cu quan chuc nang, dac biet la cong tac quan ly thue, phong chongbuon lau, quan ly thi trudng

6 mot nghien cuu khac khong chuyen sau vao thue TTDB, do la “Cai each

thue d Viet Nam: Hudng tdi mot he thong hieu qua va cong bang han ” nam 2011cua Ngan hang The gidi Nghien curu da chi ra nhung cai each ve he thong thue cuaViet Nam va dua ra cac khuyen nghi de cai each hudng tdi mot he thong hieu qua

va cong banghon Ddi vdi thue TTDB, nghien cuu da danh gia chinhsach thue hienhanh tai thdi diem do va dua ra de xuat cai each chinh sach Nghien cuu dua ra ba

de xuat co ban de hoan thien chinh sachthue TTDB nhusau: (i) md rong cu sd thuedong thdi tang muc thue suat ddi vdi cac nhom hang hoa can dinh hudng tieu dung;(ii) can uu dai thue vdi nhom hang hoa than thien vdi moi trudng, khuyen khich sur

danh thue TTDB doi vdi mot so nhom dich vu giai tri de so sanh chi phi quan lyva tuanthuvdi so thue thu duoc.

2.3 Hanh gid chung ve cac cong trinh nghien ciru

Nhu vay, tinh den thdi diem thuc hien nghien cuu, cac cong trinh trong va ngoai nudc co diem chung la khi nghien cuu ve thue TTDB thudng tap trung vaomot so van de nhu xu hudng cua thue TTDB hoac danh gia tac dong cua chinh sachthue TTDB doi vdi mot doi tuong cu the Ket qua nghien cuu cung cap nhung nhandinh quan trong lien quan den lo trinh hoan thien chinh sach thue TTDB noi chung

va chinh sach thue TTDB mot mat hang cuthe noi rieng Dieu nay se duocke thua trong luan van

Tuy nhien, tai Viet Nam, cac nghien cuu theo hudng danh gia viec dam baocac muc tieu dua ra khi xay dung chinh sach thue TTDB chua duoc thuc hien motcach co he thong Chinh vi vay, xuat phat tu tinh cap thiet nghien cuu sau ve chinhsach thue TTDB da de cap d tren, de tai “ Hoan thien chinh sach thue tieu thu dac biet tai Viet Nam” duoc lua chon vdi mong muon de xuat nhung kien nghi hoan thien chinh sach thue TTDB dap ung boi canh kinh te xa hoi Viet Nam, cung nhudam bao cac cam ket vdicongdong quoc te

3 Muc tieu nghien ciru

Muc tieu tdng quat: Dinh hudng hoan thien noi dung chinh sach thue TTDB hien hanh cua Viet Nam de gop phan dap ung cac muc tieu dat ra khi xay dung chinh sach thue TTDB nhu yeu cau ve hoi nhap, dieu tiet san xuat, tieu dung xa hoi

vathu nhap cua ngudi cothu nhap cao

Muc tieu cu the: De thuc hien duoc muc tieu tren, luan van hudng den cac muc tieu cu the sau day:

Thu nhat, xay dung duoc co sd ly luan ve thue TTDB va noi dung chinh sachthue TTDB

Thu hai, can cu co sd ly luan neu tren de danh gia chinh sach thue TTDB hien hanh cua Viet Nam nham chi ra nhung diem bat cap

Thu ba, de xuat dinh hudng hoan thien noi dung chinh sach thue TTDB cua Viet Nam.

4 Doi tuong va pham vi nghien cuu

tuong chiu thue, gia tinh thueva thue suat

Nam tir khi Luat thue TTDB dau tien duoc ban hanh den nay, trong do tap trung phan tich noi dung chinh sach thueTTDB hien hanh (tu thdi diem Luat thue TTDBnam 2008 cd hieu luc den nay) nham phat hien nhung diem bat hop ly trong chinhsach dan den viec khong dap ung duoc cac muc tieu dat ra doi vdi chinh sach thue TTDB Ngoai ra nghien cuu edn dupe dat trong boi canh kinh te xa hoi trong nudc

va quoc te, quan diem cai each he thong thue d Viet Nam nham de xuat dinh hudnghoan thien chinh sach thue TTDB tren hai phuong dien la noi dung can hoan thien cua chinh sach valo trinh hoan thien chinh sach

5 Phuong phap nghien cuu

De dat dupe muc tieu nghien cuu, luan van su dung phuongphap nghien cuutai ban Tac gia da su dung phuong phap nay trong viec nghien cuu cac cong trinhnghien cuu khoa hoc, cac bao cao cua cac to chuc, ca nhan trong va ngoai nudc cdlien quan den chinh sach thue TTDB noi chung hoac chinh sach thue TTDB doi vdi mot so mat hang noi rieng nhu thuoc la, nudc ngot, bia, ruou, Qua do, luan vanxay dung khung ly thuyet ve danh gia noi dung chinh sach thue TTDB de ap dung vao phan tich chinh sachthue TTDB hien hanh cua Viet Nam

r r

6 Ket cau cua luan van

Ngoai loi md dau, ket luan, tai lieu tham khao va cac phu luc, noi dung chinh cua luan van dupeket cau trong ba chuong

Chuong 1: Co so ly luan ve danh gia chinh sach thue tieuthu dac biet

Chuong 2: Thuc trang chinh sach thue tieu thu dac biet tai Viet Nam

Chuong 3:Dinh hudnghoanthienchinh sach thue tieu thu dac biettaiViet Nam

CHlTONG 1

CO sd LY LUAN VE THUE TIEU THU DAC DIET VA NOl• • • • •DUNG CHINH SACH THUE TIEU THU DAC BIET• • •

1.1 Thue tieu thu dac biet• • •

1.1.1 Khai niem thue tieu thu dac biet• • • •

Thue la khoan thu bat buoc doi vdi to chuc, ca nhan theo quy dinh cua phap luat nham dieu tiet mot phan thu nhap quoc dan de trang trai cho cac khoan chi tieu cua Nha nudc Thue khong mang tinh ddi khoan true tiep Tuy thuoc vao ban chat, ddi tuong danh thue hay muc tieu cua chinh sach ma cd nhieu each phan loai cac sac thue

Ddi vdi Viet Nam, he thong thue cd the duoc phan thanh hai loai la thue truethu va thue gian thu Trong do, thue true thu la loai thue ma ddi tuong nop thue dong thdi la ddi tuong chiu thue Nhung sac thue true thu gom: thue mon bai; thue thu nhap ca nhan; thue thu nhap doanh nghiep; thue su dung dat nong nghiep; thue

su dung dat phi nong nghiep; thue trudc ba Thue gian thu la loai thue ma doi tuong nop thue va ddi tuong chiu thue khac nhau, trong do ddi tuong nop thue la ngudi

ban nop thay cho ddi tuong chiu thue la ngudi mua Nhung sac thue gian thu gom:thue GTGT; thue xuat khau; thue nhap khau; thue TTDB; thue bao ve moi trudng; thue tai nguyen

Theo giao trinh nghiep vu thue cua PGS.TS Nguyen Thi Lien, PGS.TS Nguyen Van Hieu (Nha xuat ban Tai chinh nam 2008) thi thue TTDB la sac thuedanh vao mot sd hanghoa, dichvu dac biet nam trong danhmuc nha nudc quy dinh

Theo giao trinh Luat thue Viet Nam cua TS Pham Thi Giang Thu (Nha xuat ban Cong an nhan dan nam 2009) thi thue TTDB la loai thue danh vao mot sd loaihang hoa, dich vu dac biet, can dieu tiet manh nham hudng dan san xuat va tieudung dong thdi tang nguon thu cho NSNN

Theo giao trinh Boi duong nghiep vu thue cho cong chuc mdi cua Trudng boi dudng nghiep vu thue (Nha xuat ban Tai chinh nam 2009) thi thue TTDB la sacthue danh vao mot so hang hoa, dich vu nam trong danh muc nha nudc quy dinh can dieu tiet san xuat hoac hudng dan tieu dung.

Trong de tai nghien cuu khoa hoc cap Vien “Danh gid tac dong viec sua ddi

bo sung chinh sach thue tieu thu dac biet a Viet Nam” nam 2014 cua Vien Chien luge va Chinh sach tai chinh, nhom tac gia da dinh nghia thue TTDB la mot trongnhung loai thue gian thu khong danh true tiep vao mot ca nhan (nhu thue thu nhap

ca nhan) hay mot edng ty (nhuthue thu nhap doanh nghiep) ma danh vao loai hang hoa va dich vu dac biet nham dinh hudng tieu dung hang hoa dd Thue TTDB cd theduoc ap thue suat tuong ddi (thue theo ty le phan tram) hoac theo thue suattuyet ddi(thue tinh tren mot don vi gia tri hang hoa)

1.1.2 Dac diem thue tieu thu dac biet

Thu nhat, thue TTDB duac thu mot lan vao khau san xuat, nhap khau hang

hoa hoac kinh doanh dich vu thudc dien chiu thue TTDB. Day la dac diem cho thaythue TTDB khac vdi thue thu nhap va thue GTGT vi cac loai thue nay danh tren toan bo doanh thu ban hang hoac tren gia tri tang them cua hang hoa d mdi khau trong luu thdng Dac diem nay giup giam thieu chi phi hanh thu song doi hoi che dokiem tra, giam sat that chat che nham dam bao han che toi muc toi da su that thu thue TTDB thdng qua viec gian lan vesd luong hang hoa san xuat va tieuthu

Thu hai, thue TTDB thuang cd muc dong vien cao. Thue TTDB cd the duocxac dinh tren co sd gia tri hoac tren co sddon vi do luong khac va thubng duoc thu vdi muc thue suat cao hon so vdi thue tieu dung thdng thubng Dac diem nay the

hien quan diem dieu tiet cua Nha nudcthong qua thue TTDB Xet d khia canh quan

ly, viec san xuat va cung cap cac loai hang hoa, dich vu duoc coi la dac biet khongchi lien quan den cac van de kinh te, phan bo nguon luc ma cdn lien quan den cac van de xa hoi Vi vay, de san xuat va tieu dung hang hoa, dich vu nay theo dung dinhhudng cua Nhanudc thi can thiet phai su dung muc thue cao de hudng dan sanxuat va tieu dung hop ly Xet d khia canh phan phoi thu nhap, ddi tuong tieu dung phan ldn cac hang hoa, dich vu dac biet nay deu la nhung ngudi cd thu nhap cao Vivay, muc thu cao la nham dieu tiet thu nhap cua nhung ngudi cd thu nhap cao gopphan dam bao muc tieu cong bang xa hoi

Thu- ba, danh muc hang hoa, dich vu chiu thue TTDB khong nhieu va thay

thu thue TTDB tuong doi hep cho nen cd the cd anh hudngtrue tiep den quyet dinhtieu dung va phan phoi nguon thu nhap Do do, thue TTDB la cong cu rat cd hieuqua trong viecthuc hien muc tieu dieu tiet san xuat, tieu dung va thu nhap

1.2 Chinh sach thue tieu thu dac biet

1.2.1 Noi dung chinh sach thue tieu thu dac biet

Chinh sach thue TTDB la tong the cac quan diem, chu truong, giai phapdupe cu the hoa bang cac quy dinh trong he thong van ban quypham phap luat ve thue TTDB, dupe su dung lam can cu de thuc hien hoat dong quan ly nha nudc ve

tieu dung

Noi dung chinh sach thueTTDB bao gom: ddi tuong chiu thue, gia tinh thue TTDBva thue suat

1.2.1.1 Ddi tuong chiu thue tieu thu dac biet

Ddi tuong chiu thue TTDB la nhung hang hoa, dich vu dac biet can dieu tietcao Nhin chung nhom ddi tuong chiu thue TTDB cd cac dac diem, tinh chat nhu sau: (i) La cac nhom hanghoa va dich vu khong dupe khuyen khich tieu dung hoac