LUAT KIEN NGHI HOAN THIEN QUY DINH VE iJU DAI THUE DOI VCfl DlJ AN SAN XUAT NANG LlJCfNG TAI TAO • LE TH! NGUYET CHAU - NGy Y NGQC ANH - TRAN VANG PHU - PHAM TUAN KIET TdM TAT: Viec chuyen dd'i sang su'dung cac loai nSng lifdng ti\ tao (NLTT) than thien vh bdo ve mdi infdng lii xu hifdng taty6'u De thuc day cac doanh nghiep, cac nhi dau tif su'dung NLTT, viec banhdnhcdcquy dinh phdp luat de tao khung phdp ly cung nhU'co che u\i dai nh^m khuyen khich viec dau tu'san xud't vd suf dung NLTT la mpl yeu cau khach quan Bai vie't phan Ifch cac quy dinh uti dai \i thue doi vdi dif an san xua'l NLTT vd kien nghi cdc giai phdp hoan thien Tuf khoa: Dddn, ndng lifdng tai tao, thue, ifu dai I Ddt vg'n de Vdi sif phdl trien manh me ctia khoa hpc k\ Ihuat cac nganh cdng nghiep ciing vdi qud trinh tang dan sd' dd thi hoa thi nhu cau su'dung nang lifdng ng;i\ cang tang khien nguon nang lifdng thien nhien dan can kiet Tren the gidi nhu cau ndng lifdng se tang l,?CM dinh keo dai them thdi gian dp dung thue suat du dai quy dinh Nhu" \ a \ chi can doanh nghiep cd phdi sinh doanh thu la doanh nghiep se bat dau linh thdi gian hifdng u\i dai thue theo hinh thtfc khong \cm \ct de'n viec doanh nghiep dd cd ldi nhuan hay khong Quy djnh mac du la khuyen khich cdc doanh nghiep iu> nhien cac dtf dn san xua't NLTT mat ra'i nhieu ihdi gian de hoan hdn nifa thdi gian thu hoi \on khd lau Neu chi can ciJ viio doanh thu ddi doanh nghiep cd phat sinh doanh thu nhimg chifa phat sinh tdi nhuan da he't thdi han tfu ddi Khi \ac dinh thu nhap linh thue am qu\ dmh thue sual tfU dai ciing khong cd v nghTa doi \di cdc doanh nghiep cung khong tao dtfdc su" thu hut \di cac doanh nghiep dau iif vdo ITnh vifc 44 So 11 -Thang 5/2020 + cac khoan thu nhap khdc Dd'i vdi lilnh Ihtfc tfu dai thdi gian bill dau linh doanh nghiep cd phdl sinh thu nhdp chiu Ihue Trtfdng hdp doanh nghiep khdng cd Ihu nhap chju thue irong nam dau, ke ttf nam dau tien cd doanh ihu itf dtf dn dau tif mdi, Ihdi gian mien thue, gidm ihue'dtfdc tinh ttf nam thtf ttf dtf dn dau ttf mdi phat sinh doanh ihu Ne'u xdc dinh thdi gian theo quy dinh cung khdng dam bao tfu dai cho cac doanh nghiep vl dua vao thu nhap chiu thue' Ne'u doanh nghiep khdng cd Ihu nhap chiu thue'trong nam dau, ke ttf nam dau tien cd doanh thu, thdi gian lai hdl dau tinh Itf nam dau lien doanh nghiep c6 doanh ihu Quy dinh co the dan de'n trtfdng hdp doanh nghiep chifa phat sinh thu nhap chiu thue da hel thdi gian hudng tfu dai thue Cijng gidng nhu" trifdng hdp hifdng thue sua't tfu dai se dan tdi trtfdng hdp doanh nghiep cd doanh thu nhu'ng khdng cd ldi nhuan, de'n phat sinh ldi nhuan doanh nghiep da he't thdi han u'u ddi 2.3 Chuyen Id Trong qua trinh boat dong cua cac doanh nghiep khong phai luc nao doanh nghiep cung hoal dpng cd hieu qua Se cd nhtfn^j giai doan doanh nghiep hoat dgng khong hicn m,-d Khi phdl sinh 16, doanh nghiep khong phai ndp thug", phan lose dtfdc chuyen sang cho nhtfn- n^ni tie'p theo vadUdctrtfra khdi Ihu nhap chii; ii.ie' Tf,^.^, quy dinh cua Luat Thue thu nhap d v^hnr^y •Ld phdl sinh ky tinh thue Id s dm i-l ve thu nhdp linh ihue chtfa ,,/, j-^ ^^ lUAl khodn lo du^c kit chuyen td cdc nam trudc chuyen sang dugc xdc dinh theo cdng thdc": Thu nhdp tinh thue = thu nhap chiu thue - cdc khodn thu nhap mien thue' Neu doanh nghiep phdt sinh ihu nhap tinh thue < => doanh nghiep bi 16 Doanh nghiep cd 16 dtfdc chuyen lo sang nam sau so' 16 dtfdc trtf vao thu nhdp chiu ihue Thdi gian dtfdc chuyen 16 tinh lien tuc khdng qua nam, ke Itf ndm tiep sau ndm phdl smh 16 Trong qua Irinh hoat dpng san xua't NLTT, doanh nghiep cd phdt sinh them cdc khoan lo ttf hoat dgng chuyen nhtfdng bat dpng san, chuyen nhtfdng dtf dn dau ttf, chuyen nhtfdng quyen tham gia dtf dn dau ttf (trtf du dn lham khai ihdc khodng san) sau da thtfc hien bu trtf vdi thu nhdp chiu thue' cua hoal dong ndy hodc bii 16 theo quy dinh tai khodn Dieu Nghi dinh so t2/20t5/ND-CP ngdy 12/2/2015 cua Chinh phu Ne'u cdn l6 va doanh nghiep cd 16 ttf hoat dpng chuyen nhtfdng quyen thdm dd, khai thac khodng suin dtfdc chuyen lo sang ndm sau vao thu nhap tinh thue cua boat ddng dd, thdi gian chuyen 16 linh lien luc khong qua nam, ke Itf ndm tie'p sau ndm phat sinh 16 Cung nhtf cac doanh nghiep khdc, doanh nghiep cd 16 ttf dtf dn san xud't NLTT cung dtfdc chuye'n lo va thdi gian chuye'n 16 lien tuc khong qua ndm ke ttf ndm tie'p sau nam phdl sinh 16 Quy djnh nham giam bdt khd khan cho cdc doanh nghiep qud irinh hoat dpng Tuy nhien, vdi thdi gian chuyen 16 nam hien cho cac dtf an sdn xua'l NLTT la qua nga'n cac dtf an can ngudn vd'n dau Itf cao, cac san pham dau cung khdng ban nhtf san pham thong thtfdng \a phai phu thupc vao nhieu ye'u t6' Vi vay, do'i vdi dtf dn san xua't NLTT, muon khuyen khich can xem \ct keo dai thdi gian chuyen 16 Nhffng nOi dung can hoan thi$n quy dinh phap luSl li^n quan den dii an NLTT Mgt la cdn thdng nhdt khdi niim NLTT de.xdc dinh doi lUang dugc hudng cdc chinh sdch ifu ddi Hien khai niem NLTT quy dinh d cdc vdn ban khac chtfa thd'ng nha't gay khd khan cho cdc doanh nghiep xac dinh tfu ddi Theo dd Luat Bao ve mdi trtfdng ndm 2014 chi xac dinh: "NLTT la ndng lugng duac khai thdc id nudc gio dnh sdng mdt trcfi, dia nhiet, sdng bien, nhien lieu sinh hoc vd cdc ngudn tdi nguyen ndng lUffng cd khd ndng idi tgo khdc" Theo Lual Stf dung ndng ltfdng liet kiem va hieu qua 20i0 xac djnh: "Tdi nguyin NLTT gom sdc nUdc, sdc gid, dnh \(ing mat trdi dia nhiei nhien lieu sinh hgc vd cdc tdi nguyin ndng lUOng khdc co khd ndng ldi igo" Theo quy dinh tren, Luat Bao ve mdi trtfdng va Ludt Stf dung nang Itfdng liel kiem va hieu qua liet ke cdc nguon NLTT nhu'ng liel ke khong ddng nha'l vdi Ne'u Lual Bao ve moi irtfdng liet ke ngudn ndng Itfdng dtfdc khai Ihdc sdng bien thi Luat Stf dung ndng ltfdng li6't kiem vd hieu qua khdng liet ke ngudn nang Itfdng Ben canh dd, Iheo diem b khoan dieu 13 Ludl Thue'ihu nhap doanh nghiep: "Thu nhdp cda doanh nghiep td thuc hiin du dn ddu tU mdi, sdn xudl NLTT, ndng luang sach, ndng lu '^ ^" the \ a CO the cdn ctf cdc dieu kien nhu M^.; "'' '-'^^ dn, san Itfdng, tinh hinh hoat dgng ui ^ac Jtf >'"• Ba la, Id viic bd sung uu ddi ihuc gui " ' ^''« tdng ddi vdi hdng hda sd dung /ro/i.c dU dn '•(in Midi NLTT Theo quy dmh tai Dieu cua Lii.ii Thue'gia tri gia tdng vl dd'i ttfdng khdng chju ihue' "Mdy moc ihii'tbi phu tdng vgt tu thugc logi tnmg nUc'fc chUa sdn -xud't dugc cdn nhdp khdu de sd dung irUc tiep cho hogt dgng nghiin cdu khoa hoc phdt trien cdng nghe; mdy moc, thie't bj phu tung ihay the, phuang tiin van tdi chuyen dung vd vdi tU thugc logi nUdc chua sdn xua'l duac cdn nhgp khau de tie'n hanh hog! dgng tim kii'm, thdm do, phdl nien mo ddu, dot; tdu bay, gian khoan, tau thuy thugc logi nudc chua sdn xud't dugc cdn nhgp khdu di'tgo tdi sdn cddinh cda doanh nghiep hogc thue cua nudc ngodi de s^ dung cho sdn xudt, kinh doanh, cho thue, cho thai lai" Nhtf vay, cdc hang hda nhap khau de tao tai san cd' djnh cho dtf dn san xua't NLTT thi vdn thupc d6'i Itfdng chiu thue' gia tri gia tdng Ben canh dd, theo khoan Dieu Luat Thue gid tn gia lang quy djnh dd'i ttfdng htfdng thue' sua't 5% se khong cd doi ttfdng nao ITnh vtfc NLTT dtfdc htfdng mtfc Ihue' sua't Vl vay, can bd sung vao thue'gia tri gia tang quy dinh tfu ddi dd'i vdicdchanghdanhapkhaude tao lai san co" dinh cho dtf an san xua't NLTT Bdn Id vdn de ve xdc dinh gid mua NLTT Ben canh xem xet hoan thien va'n de ve tfu dai thue, mgt va'n de cac nhd dau ttf ciing ra't quan tam la tdi nhuan Doanh nghiep ddu ttf vao cac dif an san xua't NLTT muc dich chinh la tim kie'm idi nhuan Va'n d6 ldn nha't hien na\' l.i uii saocac doanh nghiep chtfa thtfc stf man ma dn'i \r'f) ^:•j^^ ^^ dn san xua't NLTT Dd chinh la gid mua dien ttf cac dtf an chtfa ha'p ddn cdc nh: .j,,, ,^f ^^ cd tfu dai thu^cung khdng phdt huv ' ';, , ,, ^^.^ thu hut khuye'n khich neu gid mu, ,,, „ ;, ^^ mang lai Igi nhudn cho cdc doanh r Chdng han dd'i vdi dtf dn dien • |, ^ IUAT Tap doan Dien Itfc Viet Nam (EVN) mua dien dd'i vdi cac dtf dn dien gid tren bd la: Dd'i vdi cdc dtf dn dien gid da'l lien, gia mua dien tai diem giao nhdn dien la 1.928 dong/kWh (chtfa bao gom ihue gid iri gia Idng, ttfdng dtfdng 8,5 IsLcnis/kWh 1} gid quy ddi giffa dong Viet Nam vd ddng Dd la My dtfdc linh theo ly gid trung tam Ngdn hang Nha ntfdc Viet Nam cdng b6'nga> 30/8/2018 ta 22.683 ddng/USD) Dd'i vdi cdc dtf an dien gid iren bien gia mua di?n lai diem giao nhan dien la 2.223 ddng/kWh (chtfa bao gdm thue'gid tri gia lang, itfdng dtfdng 9,8 Uscenls/kWh, ty gia quy ddi gitfa ddng Viet Nam vd ddng Do la My dtfdc tinh Iheo ty gia irung tam Ngan hang Nha ntfdc Viet Nam cdng bd'ngay 30/8/2018 la 22.683 ddng/USD) Gid mua dien dtfdc dieu chinh theo bie'n dpng cua ty gid ddng/USD Mdc dO gid mua hien da cd dieu chinh tang l£'n nhtfng vdi mtfc gid dien gid iren bien nhtf hien van khien nhieu nhd dau itf ttfdng ttf bdi vdi gia mua dien thdi gian hoan vdn mpt dtf an dien gid khd dai Do dd, de ihu hut nha dau ttf can cd chinh sach xac dinh gid mua dien ttf cac dtf dn sdn xudl NLTT hdp ly dam bao stf an lam cho doanh nghiep dau itf vao ITnh vtfc Khi xdc dmh gid mua hdp ly cac doanh nghiep dam bao dtfdc hieu qua hoat ddng cua dtf an ihT ke't hdp Cling \di cac chinh sdch tfu dai thue thi se gdp phan tao ddng Itfc manh me cho cac doanh nghiep dau ttf vao ITnh vtfc Tdm lai mac dii Viet Nam cd tiem ndng rat Idn ve ngudn NLTT phan bo rpng khdp tren loan quoc nhtfng tinh hinh lieu thu va stf dung NLTT Viet Nam chtfa phdl irien Itfdng xtfng vdi tiem ndng Do dd, de phdt trien ITnh vtfc can ke'l hdp ddng bp cdc giai phdp tren vd xdc djnh gid mua hdp ly, hoan thien cdc quy djnh ve tfu ddi thue'dd'i vdi ITnh vifc ndy se gdp phan tao dgng life Ihuc da> ITnh vtfc cang phdt trie'n • TAI L15;U THAM K H A O : Chinh phd Ntfdc Cong hoa xa hoi chu nghTa Viei Nam (2013) Ngbi dinh sd218/2013/ND-CP ngdy 26 tbdng 12 ndm 2013 Quy djnh chi net vd bUdng ddn thi hdnh Ludl Tbueibu nhgp doanh nghiep Bp Tdi chinh (2015) Thong lUsd96/201S/IT-BTCngay 22/6/2015 hUdng ddn ve ihue ihu nhdp doanh nghiep tgi Ngbi dinh w 12/2015/ND-CP ngdv 12/2/2015 quy dinh chi tiet thi hdnh Ludi sUa ddi bd sung mol sddieu ciia c Lugl ve Ihue va si(a doi bd sung mot sd dieu ciia cdc NB ve ihue vd sda ddi bo sung mgl sd dieu ciia Thdng tu 78/20l4/rr-BTC ngdy 18/6/2014, Thong tu so 119/2014/Tr-BTC ngdy 25/8/2014, Tlumg lU so 151/2014nT-BT nguy 10/10/2014 cua Bg Tdi chinh Thu tudng Chinh phu (2015) Quvet diiib 39/2018/QD-TTg Vi?« ddi Quyel dmh 37/201 l/QD^TTg ve cOchehu ira phdl then dudn dien gid lai Viei Nam Tran Quang Minh (2015) Phdt irien ndng luong sach d Nhdl Bdn nhdng kinh ngbiem vd gdi \ cho Viet Nam XXB Khoa hpc xa hoi Bii Cdng ThUdng (2011), Quy hoach phdt inen Dien life QUCK- gia giai dogn 2011 -2020, c d xel den nam 2030 iQuy hoach dien VII), Ha Noi f>.iEA[20l9).\^OT\dEneTgy Oudook20\9.hllps://\vnn:iea.org/reports/world-energy-oulloak-20l9 Nang lUdng Viel Nam, Rdc thai ngudn nang Itfdng tai tao quan u-ong hnp://nangluongvieinam.vn/news/vn/khouluK/rac-ihai-nguon-nang-luong-iai-lao-quan-irong.html \ imy cap ngaj- 7/3/2020] So 11 -Thang 5/2020 47 lAPCliCiNClldllllG N|;iiv nhan bai: 17/4/2020 Ngay phan bi?n danh gia va siia chfla: 28/4/2020 Nua.v cha'p nhan dang hai: 8/5/2020 Thong lin ldc gid: TS LE THI N G l \ ET CH U ThS NGV^ NC;OC ^NH ThS TRAN VANG PHU ThS PHAM TU.iS'KIKT Khoa Luat TriiBng Dai hpc Can Thd RECOMMENDATIONS FOR PERFECTING REGULATIONS ON TAX INCENTIVES FOR RENEWABLE ENERGY PROJECTS • Ph.D LE THI NGU YET CHAU • Master NGUY NGOC ANH • Master CHAN VANG PHU • Master PHAM TUAN KIET Faculty of Law, Can Tho University ABSTRACT: The shift to renewable energy to protect the environment is an indispensable trend In order to encourage enlerpn.ses and investors to use and produce renewable energy, the Government of Vietnam should make regulalions for a legal frameworli as well as introduce investment incentives for renewable energy projects This paper analyzes regulations on tax incentives for renewable energy projects and proposes recommendations to perfect these regulalions Keywortls: Project, renewable energy, taxation, investment incentives 48 So 11 - Thang 6/2020 ... ttf, chuyen nhtfdng quyen tham gia dtf dn dau ttf (trtf du dn lham khai ihdc khodng san) sau da thtfc hien bu trtf vdi thu nhdp chiu thue' cua hoal dong ndy hodc bii 16 theo quy dinh tai khodn... dung can hoan thi$n quy dinh phap luSl li^n quan den dii an NLTT Mgt la cdn thdng nhdt khdi niim NLTT de.xdc dinh doi lUang dugc hudng cdc chinh sdch ifu ddi Hien khai niem NLTT quy dinh d cdc vdn... ddi hay khong va cdc cO quan cd iha'm quyen cung thuan nen xem xet cdc dd'i itfdng na Hai Id, ve thin gian hudng uu ddi ve ihue vd thifi gian chuyen Id Theo quy dmh Luat Thue' thu nhap doanh nghiep: