Tác động của thay đổi chính sách thuế, phí đến lượng tiêu thụ ô tô lắp ráp ở việt nam

Do Quang Giam & Vu Thi Hii Tsp chi Phfit trign Kinh ti, 26(12), 88-106 Tac dong ciia thay doi chfnh sach thue, phi den lirong tieu thu to lap rap 6^ Viet Nam DO QUANG GIAM Hgc vien Nong nghiep VN - dqgiam@vnua.edu Vt) THI HAI Hgc viSn N6ng nghi&p VN - vuhaike@gmail com Ngdy nhdn • 09/04/2015 Ngay nhgn lai 10/11/2015 Ngdy duyet ddng 12/12/2015 Ma so: 0415-H23-V05 Trong nhftng nam qua, chinh sach thul, phi dli vdi t6 d VN co sir thay dli lien tuc, dac bifit tft VN gia nhdp WTO Nghien ciiu danh gia tac dgng ciia nhiing thay d l i cua cdc chinh sdch thul, phi dli vdi t6 den san lugng tieu thu o to lap rap d VN giai doan 20062013, Tac gia su dpng phuong phap kilm dinh thing ke dl phan tich su khac biet ve lugng tieu thu to lap rdp nudc binh quan dli vdl cac muc thue, phi khac va uoc lugng mo hhih kinh tl Iuong log-]mear de xem x^t anh hudng cua thul, phf den lugng tigu thu 616 lap rap t^i VN Nghifin cuu cQng dua cac kiln nghi chinh sach cho phat triln ngdnh cong nghifip to v^ tifiu diing t6 VN Uong thoi gian tdi Abstract Tigu thu t6 lap rdp; chinh sach thul, phi; VN, Keywords Assembled automobile consumption, policies on taxes and charges, Viemam In the past years policies on taxes and other charges for automobiles in Vietnam have been constantly changing, especially smce the country's WTO accession Applying mean difference tests for the domestic assembled cars by different levels of taxes and charges besides the log-linear approach, the paper seeks to evaluate the impact of these changes on the volume of assembled automobile consumption over the period of 2006-2013 It also proposes several raiplications for the development of the Vietnam's automobile industry in coming years Do Quang Gifim & Vfl Th| Hfii T^ip chl Phfit triin Kinh ti 26(12), 88-106 Gidl thieu Tir ddi nam 1991 den nay, nganh cong nghiep to VN da co gan 25 nam phat trien, vdi khoang 20 lien doanh thugc Hiep h6i cac nha sdn xuat to VN Phdt triln cong nghiep sdn xuat, ldp rap d to d nudc ta dugc xem la chiln lugc quan ttgng ttong boi canh nhu c^u tieu thy d 16 ttong nudc tdng nhanh Dl bao h$ cho ngdnh phat triln va dilu tilt lugng xe tiSu thu tang giao thong nhieu bdt cdp, phat triln chua tuong xung vdi nhu cau tieu thy to hien nay, Nha nudc da sir dung cac c6ng cu thul, phi Thul nh^p khau, va cdc cong cy thue, phi khac Idm tang gia hang hoa nhap khdu, dl bao hg san xuat ttong nudc, dd gia hang hoa san xuat nudc thdp hon gid ciia hang boa nhdp khau (Markusen & cgng sy, 1995) Doi vdi ngudi tieu diing, sy thay ddi vl gia san pham sg tac dgng din thu nhap, tii tdc dgng din cau (Varlan, 1992) Nhirng nam gan day, chinh sach thul, phi doi vdi to cua nudc ta thudng khong In dinh, ddc biet tir VN gia nhdp To chiic Thuang mai The gidi (WTO), vdi nhihig cam ket giam ddn miic bdo hg cho nganh san xuat to nudc Dilu gay nhieu bat lgi cho ca nhd sdn xudt nudc va ngudi tieu diing to Phan Tuan vd Nguyen T V Anh (2008) da chi sy that b^i ciia chinh sach bao hg doi vdi nganh cong nghiSp td VN nhu ngudi tiSu dung bi thi|t hai gid cao, Nha nudc khong dat dugc muc tieu cua chinh sach de ra, ttong cac nha san xuat ciing bj thiet hai chi phi ttung binh tang cao Theo Jesus (2013), nganh cong nghiep lap rdp d to d VN hien gap nhilu kho khan vi nhiing thay doi bat ngd cua chinh sdch thue Trong do, cdc nhd quan ly cho rdng cac doanh nghiep lap rap to nudc dugc uu dai va bao hg qua nhieu tii chi'nh sach thul ma khdng chju phdt triln Nhu vay, sy thay doi chinh sdch thul, phi doi vdi san phdm d td d VN diln nhu the nao? Viec dieu chinh chi'nh sdch thue, phi cd tac dgng den lugng tieu thu xe to ldp rdp d VN nhu ky vgng khdng? Cho den nay, chua cd nghien ciiu nao dugc cdng bl lien quan din ngi dung ndy Vi vdy, muc dich ciia nghien ciiu nhdm danh gia tac dgng cua nhimg thay doi chinh sdch thue, phi doi vdi to din Iugng tieu thy o td ldp rap d VN Cff sd ly thuyet va phuong phap nghifin cuu 2.1 Ca s& ly thuyit vd khung phdn tich Theo !>• thuylt kinh te, ca chl thi trudng co the cung cdp hdng hoa, dich vu co hieu qua thi trudng canh tranh hoan hao va khong co anh hudng ngoai sinh tir su can thiep D S Quang Giam & Vu Thi Hai Tap chi Phfit tnen Kinh Ifi, 26(12), 88-106 cua Chinh phu, cdn canh ttanh khong hoan hao dua den cac ham y cho mgt he thing thul (James & Nobes, 2009) Vdi chuc nang dieu tiet kinh te, thue dugc xem la ylu tl dnh hudng din miic cdu, tii dnh hudng den sdn xuat Cu the, thul se tac d^ng lam tang gia, gidm thu nhap thyc tl ciia ngudi tieu diing, Iam giam cau hang hoa va tac dflng din san xudt Tdc dgng cua gid tdng din lugng cau dugc gidi thich qua ly thuyet kinh tl vi mo dudi anh hudng cua hang hoa thay the va thu nhap (Geof&ey & Philip, 20II) Khi gid ciia hang hoa X tang, no se ttd nen ddt hon tuong doi so vdi hang h6a Y, d6 ngudi lieu dung se chuyen sang mua nhieu hang hoa Y han va it hang hoa X di, lugng cau hang hoa X giam ttr Xo -^ Xi Ben canh dd, gid hang boa X tang ldm thu nhap thyc te ciia ngudi lieu dimg giam, siic mua giam, lugng cau hdng hoa X se tilp tyc gidm tir Xi din X2(Hinhl) b ^^^„ a N;^—"« \"^ -iJ1 _» Xl nhlwaiig , X 'Itnhbii*^ Hinh Tac dong cua viec tang gia den lucmg cau hang hoa (Geof&ey & Philip, 2011), Hinh 2, Tac dOng cija thug nhap Ichlu dgn cung - c3u to (Feenstta & Alan, 1989) Doi voi to, viec danh thue, phi se Iam gia xe to tang, theo Feenstia (1989) va Partnck (1996), dp co gian ciia cau theo thu nhap dSi vai to la thuan chiSu, gia to tang len thue va phi se lam giam thu nhap ctia nguoi tieu diing, tir lam giam chl tieu thu to Ciing dua vao uoc lucmg dp co dan ctia chi theo gia to, Levinsohn (1988) da chi gia to nhap khiu tang len tang thue nhap khSu thi ckn doi vol to san xuat nuoc se tang len ChSng han, thuc hien ttr thuong mai thi p h k thiSu hut cung (Qdo - Qso) o miic gia the gioi co the dupc thoa man bing each nhap khau Khi danh thue nhap khau to, cac nha san xudt nuac dupc Ioi, nhtmg nguai tieu diing Do Quang Cifim & Vii Tlij Hai T?p chi Phit tnen Kinh te, 26(12), 88-106 bi thiet gid d td nh^p khdu tdng thdm mgt Iugng bdng vdi thue nhap khau Dieu ndy kich thich san lugng san xudt ttong nudc tang tii Qso len Qsi; nhien gia tang nen Iugng cdu ciia ngudi tieu dung bi keo tir Qdo xudng Qdi (Hinh 2) nudc ta, xe d to phdi chiu loai thul bdt bugc la; Thue nhap khau, thue tieu thy dac bi?t (TTDB), va thue gid tri gia tang ddnh vao ngudi tieu dung Sau ban cho ngudi tieu dung, td tiep tuc phai chiu thSm nhilu loai phi luu hanh dd la phi trudc ba, phi dang ky cdp bien, phi kiem dinh, phi cap giay chiing nhdn dam bao an toan ky thudt, phi sii dung dudng bg, phi bao hiSm ttach nhiSm ddn su, phi xang dau Ngoai ra, doanh nghiep san xuat kinh doanh td cung phai chiu nhieu Ioai thue, phi va dugc tinh vao gia xe (Phiic Vinh, 2015) Co thl chia cac loai thue, phi dp dyng cho d to nhdm: (i) Thul, phi danh vao ngudi tiSu diing d to; va (ii) Thul, phi danh vao cac doanh nghiep san xuat, ldp rap vd kinh doanh to Cdc lo^i thue, phi ndy deu tinh vao chi phi sdn xudt, kinh doanh to, lam cho gia ban xe tang len vd anh hudng den lugng tieu thy td noi chung, to lap rap ttong nudc noi riSng (Hinh 3) C^c lo^i t h u e , phf ddnh v^o nsirdi tieu dilng to: - Thue tieu thvi d^c bi^t - Thue gii Iri gi^ tang - Phi tnioc b? - Cfic lo^i phi khac * Gia ti8u diing to lap rap nirdc ' Cac loai t h u i , phi danh vao doanh nghiSp S X K D o to: - Thue gia trj gia tang - Thue thu nhap doanh nghi$p - Thue nhjip khau - Thue tieu th\i d^c bi?I - Thue nha dal, tai nguyen - Cac lo^i thue, phi Ichac Lu-g-ng t i e u t h u t o t r o n g nu'O'c Hinh Khung ly thuylt anh hudng thul, phi din lieu thu td lap rap nudc N I U cac loai thul, phi gidm thi gia tieu dung to se giam, se kich thich sdn xuat va tieu thy d td Theo tiln trinh ty hoa thuang mai thi xu the lat yeu se phdi cat gidm thul quan vd han chl kha nang canh tranh cua nganh sdn xudt, lap rap td nudc Vi vay cdn cd su dot pha vl khoa hgc cdng nghe ttong phdt trien nganh nhung nam tdi Su thay ddi cdc loai thue, phi deu cd the anh hudng den gia lieu dimg to vd dnh hudng din lugng cung - cau o to tren thi trudng Tuy nhien, cac Ioai thue, phi co thul suat cao nhu thul nhdp khau, thue TTDB vd le phi trudc ba thudng hay thay doi lam anh hudng manh din gid va Iugng tieu thy td Trong khi, thue gia tri gia tdng, thul thu nhdp doanh nghiep it thay doi, cdn cac Ioai phi khac rat nho so vdi gid xe to nen xem nhu khdng anh hudng D Quang Giam & Vu Thi Hfii T^p chi Phfit tn^n Kinh ti 26(12), 88-106 2.2 Phuangphdp nghiin cuu Phuangphdp thu thgp so lieu Trong so cad loai thul, phi dp dung cho d to thi thue nhap khau xe to mdi nguyen chile, thul TTDB va le phi trudc ba co miic thul sudt cao, tdn su^t thay doi nhilu nhat va CO dnh hudng tryc tilp din lugng 16 tieu thu Vi vay, tac gia lua chgn ylu t l dl nghien ciiu Thong tin ve cac loai thue, phi doi vdi to dugc thu thap va tong hgp tir cdc vdn bdn phap quy cd lien quan tai cac ttang web chinh thiic cua Chinh phii, Bg Tai chinh va Tong cyc Hai quan Xe to ldp rap d VN dugc chia dong xe: (i) Ddng xe thucmg mai (xe tai, xe ben, buyt, khac); (ii) Dong xe MPV/SUV (xe hai cau, da dung); va (iii) Dong xe PC (xe con, xe cd nhan) Tac gia tap trung phan tich so lieu tieu thu cua dong xe MPV/SUV va PC, dong xe chiem thi phan tieu thu chii yeu vd thugc dien dilu chinh miic thue, phi lien tuc Giai doan nghien cim tir 1/2006 den 12/2013, ddy Id giai doan danh ddu nhilu thay doi chinh sach thul, phi doi vdi to, ciing nhu nhiing chuyin biln tren thi trudng to VN va ddc biet Id sy kien VN gia nhap WTO 7/11/2006 So lieu tieu thy dugc thu thap va long hgp tir cdc bdo cdo hang thang tai website ciia Hiep hgi cac nha san xuat to VN (VAMA) va dugc xir ly tren phdn mem Excel va STATA 11.0 Phuangphdp thong ke Phuong phap dugc sir dung dl tong hgp theo cdc nhom doi tugng, phan tich va so sdnh cac chi tieu nhdm phan anh diln bien tieu thu, biln dgng san Iugng tieu thu to lap rap nudc va sy thay ddi cua cac loai thue, phi, cdc miic thul, phi khac Phdn tich phuang sai mgt ylu 16 (ANOVA single factor) dugc sir dyng dl kilm djnh su khdc biet ve lugng tieu thy blnh quan thang ciia to ldp rap ttong nudc theo cac miic thue nhdp khau to nguyen chile va theo cac miic le phi trudc ba Trong giai doan nghien ciiu, thul nhap khdu to nguyen chile dao dgng tir 60-90% va dugc chia miic, le phi ttude ba biln dgng tir 5-20% va dugc chia miic, Doi vdi thue TTDB, ttong giai doan nghien ciiu chl cd lan thay dli vdi thul sudt binh qudn Id 40% va 52% nen kilm dinh t-test da dugc ap dyng dl xem xet sy khdc biet ciia lugng tieu thu to Idp rap nudc binh quan thang theo miic thue Phuang phdp phdn tich hdi quy Phuong phdp dugc sir dyng dl phan ti'ch anh hudng ciia cdc lo^i thul, phi den lugng lieu thu 16 ldp rdp nudc Mo hinh hli quy phan anh quan ht giiia lugng DS Quang Giam & ViJ Thi Hfii Tpp chi Phfit tridn Kinh t^, 26(12), 88-106 93 lieu thy cua ddng xe MPV/SUV vd PC vdi cac Ioai thul nhap khdu, thul TTDB va le phi trudc ba dugc lya chgn udc Iugng Cac dang mo hinh kinh te lugng nhu linear (tuyen tinh), log-linear, log-log (Cobb-Douglas) da dugc thir nghiem Tuy nhien, mo hinh dang log-linear'da dugc Iya chgn vi cac tham udc lugng c6 y nghTa ban Mo hinh va cdc biln so dugc cu thl nhu sau: LnY, = ao + aiXi + a2Xi + asKi + M, Bang M o td cac bien ttong m o h i n h Ky hifiu bien Dinh nghia bien Doii vj tinh Ky vpng chinh sach Luong tieu thu to lap rap nudc Chiec/thang (2 dong xe MPV/SUV va PC) Xi Thue nhap khau to nguyen chile X2 LS phi tnrdc ba X3 Thul TTDB T h n g q u a m d hinh, m d t so gia thuyet sau day se d u g c k i e m dinh: (i) T h u e nhap khdu to n g u y e n c h i l e t a n g d a n den l u g n g tieu t h u xe td ldp rap ttong n u d c se tang, vdi ky v g n g ciia c h i n h sach la giiip cho n g a n h sdn xudt ttong n u d c phat trien; (ii) Le phi trudc ba t a n g ddn d e n l u g n g tieu t h u xe to ldp rdp n u d c g i a m l o n g chi phi phai bo de m u a td se t a n g ; (iii) T h u e T T D B t a n g ddn den l u g n g lieu t h u 16 lap rap ttong n u d c se gidm d o gid tdng Ket qua va thao Iuan 3.1 Ket qud nghien cim Tong quan thay doi chinh sdch thue, phi doi vai toaVN Nha nudc dimg chinh sach thue, phi lam cong cu chinh de dieu tiet thj trudng to ttong nudc Trong phdn tdc gia tap trung vao loai thue, phi la thul nhap khau, thul TTDB va le phi trudc ba c6 miic vd tan suat thay doi nhieu vd dugc xem la co tac dgng nhilu din lugng xe tieu thy Dfi Quang Gito & VO Thl HSi Tap chi PhSt Iri^n Kmh l^, 26(12), 88-106 Thue nhgp khdu Trang boi canh hpi nhap kinh tS qu6c te, thuS nhip khdu duac sil dung nhu mot cong cu nhim bao hp san xuat npi dia va tang kha nang canh tranh cho n6n kinh te (Feenstra & Alan, 1989; Markusen, 1992) Trong giai doan 2006-2013, mirc thuS suit thul nhap khju to mai nguyen chiSc d6i voi cac dong xe MPV/SUV va PC da CO 10 lan thay d6i vAi mtic thui, luc tang, Iuc giam Rieng nam 2007 CO lan thay d6i, mirc thue nhap khau giam tir 90% xudng 80% r6i 70% va cu6i ciing la 60% Nam 2008, v6i muc tieu giam tai tinh trang tin tSc giao thong, chi thang dau nam thue nhap khSu tang tra lai len 70% va 83% (Bang 2) Bang Tong hop thay doi miic thug suat thui nhap khSu d6i vai to nguyen chiec, 20062013 Miic thue suat (%) So hieu van ban (Nguon trich) 98/2005/QD-BTC {BO Inicmg Bo Tai chinh, 2005) 78/2006/QD-BTC (BO tniong BO Tii chinh, 2006) 70/2007/QB-BTC (BO truong BO Tai chinh, 2007b) 85/2007/QD-BTC (BO Iruang BO Tai chinh, 2007a) 13/2008/QD-BTC (BO truong BO Tii chinh, 2008b) 17/2008/QB-BTC (BO traong Bo Tai chinh, 2008a) 216/2009/TT-BTC (BO Tai chinh, 2009) 184/2010/TT-BTC (Bo Tai chinh, 2010) Ngay CO hieu lire 18/01/2006 Chay xang, dung tich ChayxSng, dung tich Xe banh cau chu >2,51It 2,5 lit < 2,5 lit Xe banh cau chii dpng Miic thul T.binh (%) 157/20n/TT-BTC (Be T^ chinh, 2011) 01/01/2012 74 78 68 73 193/2012/Tr-BTC (BpTai chinh, 2012) 01/01/2013 74 74 64 71 Nguon: Tong hgp cda tac gia tir website cua Ting cue Hai quan, hi(p-//www.customs.gov.vn Chinh sach thul nhdp khdu t6 hien dang gap nhieu kho khdn ciing mgt thdi diem vira phdi chiu ap luc bdo hg thi trudng td nudc va siic ep giam thul theo 16 trinh cam ket gia nhap WTO Tir ddu nam 2010, thul nhdp khdu 16 cd xu hudng gidm dan va moi ldn dieu chinh giam khoang 1-3% Thui tieu thu dgc biet Thue TTDB dugc sir dyng nhu mgt cdng cy nham han che tieu dimg xe to dieu kiSn ca sd tdng giao th6ng chua phat ttien dong bg Ddy la mgt khoan thul ngudi tieu diing cuoi cimg chm, lam tang gia vd giam lugng cau 16 tieu thu Doi vdi CO sd sdn xuat, lap rap to, loai thue bien dgng manh giai doan trudc 2006, theo Ludt s6 08/2003/QHl sira ddi, bo sung mgt so dieu cua Ludt Thue TTDB (Quoc hgi, 2003), thi miic thue sudt thue TTDB doi vdi to cho trd xuIng la 24% cho nam 2004 va 40% cho nam 2005, thap hon tuong irng 70% va 50% so vdi don vi nhdp khau, mirc thue nam 2003 chi la 5% Tuy nhien, gia nhdp WTO quy dinh ve miic thue tuong doi on dinh d muc khd cao Cu the, Quoc hgi (2005) da ban hanh Ludt so 57/2005/QHl sira doi, bo sung mgt so dieu ciia Ludt Thul TTDB, quy djnb tir 1/1/2006 miic thul sudt thue TTDB doi vdi xe to ldp rdp va xe nhdp khau nguyen chile la nhu nhau, tir 15%-50% tuong img vdi timg loai xe Tir 1/4/2009, Luat Thul TTDB so 27/2008/QH12 (Quic hgi, 2008) quy dinh each tinh thue mdi d6i vdi to, thue suat tinh theo dung tich xi lanh thay vi cho ngoi nhu trudc Quy dinh mdi nhdm vdo cac dong xe tir ch6 ngoi trd xudng vd miic thue suat cao hon doi vdi cac dong xe co dung tich xi lanh cao hon (Bang 3) D Quang Gifim & VQ Thi Hfii T?p chi Phfit iri^n (Cinh t^, 26(12) 88-106 Bang Thay doi miic thul sudt thul TTDB dli vdi xe to ldp rap nudc, 2006-2013 Then diem CO hieu luc Loaixe 01/01/2006 i , -, Muc thue phai npp (%) < cho ngoi 50 Ttr -15 cho 30 Muc tnmg binn (%) lit 60 Nguon: Tong hgp tir website cua Chinh phu, http //www.chmhphu.vn Nhu vdy, giai doan tir 2004-2005 Nha nudc tri chinh sach uu dai, cdt giam thul TTDB d6i vdi ca sd sdn xudt, ldp rdp d to nudc nham khuyen khich phat trien sdn xudt nudc de tang siic canh tranh ve gid bdn so vdi t6 nhap khdu Giai doan 2006-2013 miic thue sudt thue TTDB vdi d to la tuong ddi on djnh ap dung cho ca xe ldp rap vd xe nhdp khau nguyen chile, mac dii thul sudt vdn tuong dli cao Le phi trudc bg Le phi trudc ba la khoan thu danh vao ngudi sd hiju to, tac dgng tryc tilp din thu nhdp ciia ngudi lieu diing va anh hudng din cdu ve to Nhin chung, trudc nam 2006 le phi trudc ba doi vdi t6 dugc tri d miic thap va on dinh Tuy nhien, ap luc gia tang phuang tien giao thong va tdng giao th6ng han chl, Chinh phii (2008) da ban hanh Nghi djnh s6 80/2008/ND-CP, quy djnh le phi trudc ba td dudi 10 cho tdng len d miic 10%, tiiy theo tinh hinh thyc tl tai timg dia phuong, cac tinh vd phi co thl dilu chinh tang nhung toi da kh6ng qua 50% so vdi quy dinh chung Trong nam 2009, thyc hien chi dao cua Thu tudng vl goi kich cau, Bg Tdi chinh (2009) ban hanh Thong tu so 85/2009/TT-BTC quy dinh viec gidm 50% le phi trudc ba doi vdi to chdngudi dudi 10 chl ngii co hieu lyc tir 1/5/2009 din hit 31/12/2009 Tir 1/1/2010 le phi trudc ba quay trd Iai mirc trudc /5/2009 Trong nam 2011, vdi Iy ban chl nhap sieu, Chinhphii (2011) da ban hdnh Nghi dinh s6 45/2011/ND-CP ndi mirc Iran ddi vdi phi trudc ba danh cho xe dudi 10 chd ngii tir 15% len 20% Trudc dp lyc ciia cdc nha san xudt va sy suy gidm cua thi trudng, Chinh phii (2013) dd ban hanh Nghi dinh s6 Do Quang Gifim & Vu Thj Hfii Tsp chi Phfit triln Kinh ti 26(12), 88-106 23/2013/ND-CP, siia d6i, b l sung mdt s6 dieu cua Nghi dinh s6 45/2011/ND-CP vl le phi trudc ba, theo dd le phi trudc ba to dudi 10 ch6 ngoi giam ve miic tir 10 den 15% ke tir 1/4/2013, dieu rdt cd y nghia doi vdi Ha Ngi- dia phuang co miic thu toi da 20% (Bang 4) Sau thdi dilm cdc dia phuang khac da chuyin dan ve miic thong nhat 10%, rieng Ha Ngi ap dung miic thu giam xuong 12% ke tir ngdy 12/7/2013 Nhu vay, tir 2006-2013 c6 Idn thay ddi Ie phi trudc ba d td vd cdc tinh thdnh cung dp dyng miic thu le phi trudc ba khdc tiiy timg dia phuong, ddc biet thdnh Hd Ngi la noi c6 miic thu ludn cao nhat Bang Thay doi miic le phi trudc ba doi vdi to, 2006-2013 Thdi diem c6 hilu lire Loai xe Thue sudt (%) Dudi 10 cho Mircs^ Ghi chii Cac xe khac vin gifta nguyen miic thue suit 2% Mirc trdn Giam 50% nham thyc hien g6i kich thich kinh te 1/5 din 31/12/2009 Dudi 10 chl Cac xe khac vin gifta nguySn miic thul sudt 2% Nguon: Ting hop tir website cua Bp Tai chinh, http //www.mof.gov.vn D Quang Gifim & Vu Thi Hai, Tap chi Phfit t n l n Kinh tl, 26(12), 88-106 3.2 Phdn tich biin dpng luang tieu thu to lap rdp tgi VN Bien dong tong luang tieu thu to lap rdp Tir 2006-2013, thj ttudng ti§u thy to ldp rap d VN bien dgng kha manh, cd thl ch ldm giai doan: (i) Giai doan 2006-2009: Tang trudng nhanh; (ii) Giai doan 2010-201 Giam deu qua cac nam; va (iii) Tir ndm 2013: Tang trudng trd I^i Bang cho thdy tli Iugng tieu thy td Idp rdp binh qudn dat 93.841 xe/nam, vdi miic tang trudng binh qui hang nam dat kha Bang Tong hgp lugng tieu thy to ldp rap tai VN, 2006-2013 Nam Tong iuong tieu thu (xe) 2006 40.853 Bien dpng (xe) Tang mrong (%) 2007 80.392 39.539 96,78 2008 110.446 30.054 37,38 2009 119.459 9.013 8,16 2010 112.224 - 7.235 -6,06 2011 110.182 - 2.042 -1,82 2012 80.487 - 29.695 -26,95 2013 96.692 16.205 20,13 Bhih quan 93.841 T§ng truong BQ Nguon: Tong h(;rp tir website cua VAMA, www.vama.org.vn 10,41 B6 Quang Gifim& Vu Thi Hai Tap chi Phai triln Kinh te, 26(12), 88-106 Bien dgng luang tieu thu to lap rdp tgi theo ddng xe Nguon: Ting hpp tir website cua VAMA Hinh Ca cdu tieu thy 616 ldp rap theo dong xe, 2006-2013 6GG0 ^4000 2000 ^ jv^-nM^A/j^ ^ § ^ ^ ^ ^ ^ J _ | | | | S s so §g gs g.s cs g ^ s s f Ngudn: Tong hgp tir website cua VAMA Hinh Dien biln tieu thu cac ddng xe MPV/SUV va PC Idp rap ttong nudc theo thdng, 2006-2013 Hinh cho thay CO cdu tieu thy tinh theo dong xe to Idprap tai VN tir 2006-2013, ttong ddng xe MPV/SUV va PC co lugng lieu thu chilm han 53% ciia toan thi trudng Day ciing la dong xe chiu anh hudng nhilu bdi sy c^nh tranh ve gia vdi xe nhap khau nguyen chiec nen san Iugng ti8u thy chiu tdc dgng nhieu bdi su thay d6i chinh sach thue, phi Nhin chung, xu hudng bien dgng Iugng tieu thu ciia ddng xe MPV/SUV va PC theo thang tuong ddi ldn vd kh6ng 6n dinh (Hinh 5) 3.3 Phdn tich tdc dgng cua thue nhgp khdu d td nguyen chiic, thui TTDB vd liphi tru&c bg din lugng tieu thu xe lap rdp nudc Thul nhdp khau d td nguyen chiec dugc xem la co dnh hudng manh den lugng lieu thy cac ddng xe to lap rap nudc Ket qud phdn tich phuong sai mgt yeu td cho thay lugng tieu thy bmh qudn dli dong to MPV/SUV va PC ldp rap nudc chia Do Quang Gi&n & Vfl Th| Hfii, T^p chi Phfit triln Kinh tl, 26(12), 88-106 theo miic thul nhap khau to nguyfin chile cd sy khac bifit rd ret d m^c y nghTa 1%, nhien mtic thul nhdp khau tang thi lugng tieu thy binh quan tdng giam kh6ng theo xu hudng (Bang 6) Bang Sy khdc biet ve lugng tifiu thu cac dong 616 MPV/SUV va PC ldp rap nudc theo cac miic thue nhdp khdu d td nguyen chiec, 2006-2013 Miic thue nhap khau to nguyen chiec (%) Chi tigu S6 mlu quan s^t Luang tieu thu blnh quan (chiec/thdng) 4 12 12 12 4.373 4.441 4.845 3.594 20 20 5.318 4.013 4.723 1945 Kiem dinh F 8,07"" (*** co y nghia thing kg t^ii miic ^ nghia 1%) Xac sudt (P-value) 0,000< 0,01 Nguon: Kit qud phan tich phucmg sai m§t yeu to (ANOVA single factor) Ket qua kilm djnh d Bang cho th^y lugng tieu thy doi vdi dong t6 MPV/SUV va PC lap rdp nudc binh quan tren thang d cac miic Ifi phi trudc bg khac co sy khac bifit r5 rfit vdi miic y nghTa thing kfi 5% Tuy nhifin, lugng tifiu thu binh qudn theo cdc miic I? phi c6 xu hudng giam nhe miic le phi tdng, ngoai tttr d mdc le phi 5%, miic dp dung cho cdc nam dau ciia giai doan nghien ciiu Bang? Sy khac bifit vl lugng tieu thy cdc dong 616 MPV/SUV va PC Idp rap ttong nudc theo cac miic lfi phi trudc ba, 2006-2013 Chi tiSu So mhi quan sdt Miic l§ phi tnrac b^ d l i vdi 616 5% 10% 15% 41 12 27 20% 16 3.660 4.845 4.573 4.169 Lupng tieu thu binh quan (chilc/thdng) Kilm dinh F , " (;** c6 y nghia thing ke t^ii m u c y IighTa 5%) Xac su4t (P-value) 0,038 Nguon: Kit qua phan tich phuong sai m^t ylu tl (ANOVA single factor) D Quang Gifim& VD Thi Hfii Tap chl Phfit tnln Kmh tl, 26(12), 88-106 Bdng cho thay cd su khac biet vl lugng tieu thy binh qudn trfin thang doi vdi dong td MPV/SUV va PC td ldp rap ttong nudc tai mirc thul TTDB (40% va 52%) d miic y nghTa thong kfi 1% ttong thdi gian tir 2006 din 2013 Lugng tifiu thu to ldp rap nudc binh quan tten thang d miic thue TTDB 52% cao hon so nhieu vdi d miic 40% Bangs Sy khac biet ve lugng tieu thu binh quan tren thang cac dong to MPV/SUV va PC lap rap ttong nudc giua mirc thul TTDB, 2006-2013 Miic thul TTDB dli vdi 616 Chi tieu So mlu quan sat Lupng tieu (chiec/thang) thu binh 40% 52% 39 57 4.807 3.190 -5,72 Kiem djnh T IS 1.617™ quan ^*,* c6 ^ nghTa thing ke t^ii muc ^ nghTa 1%) Ngudn: V.kx qua kifim dinh t-test D8 ddnii gia tac dgng cua cac loai thug, phi d8n lugng tieu thu 616 lap rap nuac, mo hlnh kinh t£ lugng dang log-linear th6 hien moi quan he giua lugng tieu thu to lap rap nuac theo thang (LnY) vtJi thuS nhap khau to nguyen chiSc (Xi), le phi truac ba (X2) va thuS TTDB (X3) da dugc uac lugng Mo hlnh uac lugng sau xu ly hien tugng phucmg sai khong d6ng d^u (Heteroscadasticity) cho ket qua a Bang Mo hlnh cu the nhu sau: LnYi = 8,138-0,025X, - 0,022X2 + 0,048Xi + u, He so £ = 4,620 voi xac suit P-value = 0,032 < 0,05 cho thSy mo hinh t6n tai a mitc y nghta 5% He s6 tuang quan R^ = 0,852 chimg to 85,2% bi6n dgng cua bijn phu thugc dugc giai thich boi thu8 nhap khSu to nguyen chi6c, thuS TTDB va le phi truoc ba Bang K£t qua uac lugng mo hinh anh huang cua thue, phi den lugng tieu thu cac dong to MPV/SUV va PC lip rap nucrc, 2006-2013 TenbiSn Kyhieu He s6 Xac sudt (P-value) He s6 Chan 8,138™ 0,000 D Quang GiSm & VB Th) Hfii, Tfip chi Phfit triin Kinh ti 26(12), 88-106 K^hiSu H$s6 Thul nhap khdu fl tfl nguySn chile Ten bien Xl -0,02S"" X4c suat (P-value) 0,000 Le phi trudc b? Xj -0,022" 0,131 Thul TTDB X3 0,048'" 0,000 R^ 0,852"" 0,000 f 4,620" 0,032 So quan s^t 96 Ghi chli: ***, ** co miic y nghTa thing kl tucmg ling 1%, 5%; ns khong co y nghTa thing ke 3.4 Thdo ludn cdc kit qud nghiin cihi Trong giai doan 2006-2013, Chinh phii da sii dyng cac cong cu thul, phi nhu la cac giai phap tinh the dl dllu tilt thj trudng tieu thy 616 nudc Trong khi, cac nhd san xudt, ldp rap 6t6 ttong nudc cho rdng cac chi phi lien quan den thul, phi dli vdi doanh nghiep vd ngudi tieu dimg to d VN qua cao Ben canh do, vific lien tuc dilu chinh chinh sdch thue, phi doi vdi td lam xao trgn cac ke hoach, chiln Iugc ciia hg Tir nam 2000 den nay, co tdi 23 lan dieu chinh cdc loai thufi, phi nhien vific dilu chinh it co tac dung thiic ddy phat ttiln nganh cdng nghiep san xudt td d VN (Linh Nguyfin, 2003) Thyc te cd khd nhieu loai thue va phi ap dyng dli vdi td, nhien thul nhap khau to nguyfin chiec, thufi TTDB vd lfi phi trudc ba co miic thul sudt cao va cd tdn suat dieu chinh tuong d6i nhieu Chinh sach thul, phi ddi vdi ddng xe thuong mai dugc tri d miic tuong doi thdp va it biln dgng, cu the thul sudt thue nhdp khdu td nguyen chile (5-15%), thul TTDB (5%), le phi trudc ba (2%) Dilu thl hifin chinh sdch nhdt qudn ciia Chinh phii nhdm h6 trg cho phat ttiln kinh tl Ngugc lai, chinh sach thul, phi doi vdi dong xe MPV/SUV va PC ap dyng mirc thul suat tuong dli cao va khong dn dinh, Idm cho cac doanh nghiep ldp rap d td nudc gap nhilu khd khan, san lugng tieu thu sut giam co thl lam cho cac hang sdn xudt to chua that man ma ddu tu vao VN Hg chi ddu tu manh me nhin thay sy on dinh mdi ttudng ddu tu, dy bdo dugc tifim ndng thi trudng d Trong giai doan nghien ciiu, muc tieu cua viec difiu chinh thue nhdp khdu td nguyen chiec, thufi TTDB va le phi trudc ba rdt cu the Kit qua kiem dinh thong ke cho thdy tdc dgng cua no den lugng tieu thu binh quan dong xe MPV/SUV vd PC cd sy khdc biet ro rang giira cac mtic thul, phi khac Tuy nhien, muc tieu cuoi cimg cua Chinb phii D Quang Gifim & VO Tht Hfii, T?p chl Phftt triin Kinh ti 26(12), 88-106 lai chua dat dugc Chdng ban, theo nhu ky vgng ciia chinh sach, thul TTDB tdng thi lugng tieu thu td nudc giam nhdm han che lugng tieu thu, nhifin thyc te Iai CO xu hudng ngugc lai Hon niia, lugng tifiu thy xe ldp rap cdn chiu tac dgng bdi chinh sdch thul nhap khdu, viec dp thul sudt thue nhap khau cao la dl bdo hg san xuat ttong nudc Cac doanh nghiep sdn xuat, ldp rap to chua tan dung ca hdi dl dau tu phat ttiln san xuat ma van chii ylu la nhdp khdu linh lien vl ldp rap nen ty le ngi dja hda rdt thap Bfin canh do, vific tdng le phi trudc ba nhdm ban chl lugng 16 tieu thu, dac bifit la d Ha N6i va TP Hb Chi Minh, nhien tinh trang iin tdc giao th6ng vdn dien cang tram ttgng Kfit qua udc lugng hoi quy cho thdy sy tac dgng ciia lfi phi trudc ba to din lugng tieu thu to lap rap khong c6 y nghia thing ke, nguyen nhdn la vific dilu chinh Ie phi trudc ba chu yfiu nham vao ngudi tieu diing d Ha Ngi, nai cd mat giao thong qua dong va tang giao thdng cdn nhieu bat cap Trong khi, thul nhdp khdu t6 nguyen chiec CO tdc dgng Iam gidm lugng tifiu thy to ldp rap ttong nudc, dilu chiing td su le thugc ldn ciia nganh cong nghiep td ttong nudc vdi ben ngodi; thue TTDB lai Iam tang lugng tieu thy loai xe Dieu dugc ly giai la hien ty lfi ngi dja hoa cua cac doanh nghifip sdn xudt, ldp rap to nudc rdt thdp, hg phdi nhdp khau lugng ldn thifit bi, phy tiing de ldp rdp Khi doanh nghiep nhdp khdu bg linh kien rdi dong bg hoac kh6ng d6ng bg nhimg co mirc rdi rac thap hon miic quy dinh tai Quylt dinh so 5/2005/QD cua Bg Khoa hgc va Cong nghe (2003) thi phdi nop thul nhdp khau theo miic cua thue nhdp khdu xe nguyfin chific Do vdy, chi phi san xudt ttung binh ciia cac doanh nghiep lap rap van d miic cao, nen gid ban xe Idp rdp khong chenh lech nhieu so vdi xe nhap khau nguyen chiec Mat khac, phan irng chung ciia ngudi tieu diing biet dugc thong tin thue nhdp khau chuan bj tang thi c6 gdng mua xe nhap khdu trudc thdi diem tang thufi cd hieu luc, sau thdi diem thj trudng se hi suy giam Dieu cho thdy sy thifiu 6n dinh ciia chinh sach cang lam cho thi ttudng d 16 them bdp benh Ben canh do, ngudi tieu dimg hien tai van chua hoan loan tin tudng vao chat lugng xe t6 ldp rdp ttong nudc Kit qua udc lugng cung cbi viec tdng thul TTDB ddn din lugng tifiu thu xe to Idp rap nudc tang Nhu vay, vdi muc dich tdng thul TTDB d& han che lugng xe tieu thy nhimg thyc tfi lai khdng gidm md tang Ifin Difiu ndy dugc ly giai Id thul TTDB tuang ddi 6n dinh giai doan nghifin ciiu dil vdi cd xe ldp rap vd xe nhap khdu, mac dii miic thue suat tuong ddi cao Hon niia, khach hang tieu thy td la bd phdn D Quang G i t o & Vii Th| Hfii, Tsp chi Phftt tri^n Kinh ti 26(12), 88-106 ngudi CO thu nh^p cao va tuang dli cao, nfin thue TTDB tang kh6ng anh hudng nhieu den nhu cau tieu dilng ciia hg Ket Iuan va kiln nghi chinh sdch 4.1 Kit lugn Lugng lieu thy xe to lap rdp nudc giai do^n 2006-2013 c6 xu hudng khong on djnh Sy biln d6ng phan nhilu sy thay dli cac chinh sach thul va phf doi vdi td bao gom thul nhap khau to nguyen chific, thul TTDB, ddc biet la thue nhap khau to nguyfin chific vdi ldn thay dli Dilu co thl lam cho cac doanh nghi?p ldp rap td ttong nudc kho hoach dinh dugc chien lugc Idu dai ddu tu vdo VN, bdi vi co sy gia tdng nguy co riii ro dli vdi hg cdc chinh sach thul, phi thay doi that thudng Cac kiem dinh th6ng ke cho thay lugng tieu thu to lap rap nudc co sy khac biet rd rfit theo cac miic thue nhap khdu t6 nguyen chiec, thue TTDB va le phi trudc ba Ket qua udc lugng h6i quy chi rdng thue nhdp khau d to nguyen chiec va thul TTDB cd tdc dgng ro ret den lugng tifiu thu t6 ldp rap nudc Tuy nhien, nhung tac dgng ndy khong theo diing ky vgng cda chinh sach Nhu vay, vific sir dung c6ng cu thufi nh|p khau 616 nguyfin chific de bao hg nganh c6ng nghifip to ttong nudc va thul TTDB de han che tifiu dimg td da khong dat dugc ket qua nhu mong dgi Trong tac dgng ciia difiu chinh le phi trudc ba den lugng lieu thu 16 Idp rdp la chua ro rang 4.2 Kien nghi cdc chinh sdch Chinh phil can co cac gidi phap dong bg vd chien Iugc ddi hgn de khdc phye nhihig bdt cap ciia chinh sdch thue, phi doi vdi sy phat ttien ciia nganh cong nghifip td Dac biet, Chinh phu can giao Bg Tai chinh nghien ciiu 16 trinh dilu chinh thue nhap khdu, thue tieu thy ddc biet phii hgp de kich thich san xuat, tieu thy ttong nudc theo hudng khuyen khich tieu diing cac dong xe co phdn khiic trung binh, ban chl tieu dung cac dong xe cao cap Chinh phli can giao Bg Cdng thuong chu tti dfi an san xudt 616 thuong hieu VN tten CO sd phoi hgp vdi cac doanh nghiep sdn xuat to nudc dfi tien tdi ngudi tieu diing nudc co the lua chgn san pham to VN chl tao, ttdnh le thugc hoan todn vao cac nhd sdn xudt to nudc ngodi Dong thdi, Chinh phii cdn tao mdi ttudng In dinh, dan gian h6a thu tuc hdnh chinh, khuyin khich thu hiit dau tu nudc ngoai vdo nganh ndy, cung nhu khuyen khich cac doanh nghiep tdng ty Ie ngi dja hoa va phat trifin nganh c6ng D Quang Gifim & VO Th] Hfii Tdp chl Phfit iriSn Kinh ti, 26(12), 88-106 nghiep phu trg cho san xuat to ttong nudc, timg budc nang cao kha nang canh tranh cho doanh nghi?p Bfin canh vific sii dyng cong cu thue, phi can tang cudng nang cap co sd tang giao thong dap ung nhu cau di lai bdng to cOa ngudi dan, ding thdi da dang hda phat triln cac loai hinh giao thong van tai bdng dudng sdt, dudng kh6ng, dudng thiiy, dac biet doi vdi cac thdnh Idn hoan thifin he thong giao th6ng, day nhanh tiln thuc hifin cac dy an giao thdng cong cgng ldn nhu xe difin ngam, xe dien tten cao, dudng vanh dai Vdi ddn so tren 90 trieu ngudi cimg vdi nin kinh t l dang tang trudng nang dgng, thu nhgip ciia ngudi dan cang tdng, nhu cau mua sdm t6 d nudc ta ngdy cdng nhifiu, vi vdy can phai dy bao tiem nang thj trudng, hgn chl tac dgng lieu cyc din phat ttiln nganh cong nghifip to ttong n u d c " Tai lifu tham khao Bp Khoa hpc vd C6n§ nghe (2003) Quyit dinh sS 20/2003/QD-BKHCN ngdy 31/07/2003 Quy dinh phdn loai sdn xudt ldp rdp to Bp Tai chinh (2012) Thong tuso 19 3/2012/TT-BTC ngdy 15/11/2012 Ban hdnh Biiu thui xudt khdu bieu thue nhgp khdu iru ddi theo danh muc mdt hdng chiu thue BpTii^chlnh(2011) Thong tusd 157/20II/TT-BTC 14/11/2011 Ban hdnh Biiu thue xudt khdu Biiu thue nhdp khdu uu ddi theo danh muc mat hdng chiu Ihue B6 Tdi chfnh (2010^ Thong tuso 184/20 W/TT-BTC ngdy 15/11/2010, Quy dinh muc thui sudt cua Bieu thue xudt khdu Bieu t ue nhdp khdu uu ddi theo danh muc mat hdng chiu thue BpTai chinh (2010'') Thong tuso 216/2009/TT-BTC ngdy 12/11/2009 Quy dinh muc thui sudt cua bieu thue xudt khdu bieu thue nhgp khdu uu dai theo danh myc mat hdng chiu thue Bp Tai chinh (2009), Thong tu sd 85/2009/TT-BTC ngdy 28/4/2009 Hu&ng dan thuc hien Quyit^ dinh s6 58/2009/QB'TTg ngdy 16/4/2009 ciia ThU tu&ng CP bo sung mot so gidi phdp vi thui nham thicc hien chu truang kich cdu ddu tu vd tieu dung, ngan chdn suy gidm kinh te, thdo ga kho khdn doi v&i doanh nghiep Bp Tai chinh (2006) Quyit dinh so 78/2006/QD-BTC, ngdy 29/12/2006, Vi viic sira ddi thui sudt nhdp khdu uti dai cua mgt so nhom mat hdng de thuc hien Nghj dinh thu gia nhdp Hiep dinh thdnh lap WTO cua VN Bp Tai chinh (2008^) Quyit dinh so 17/2008/QD-BTC, ngdy 17/4/2008 Vi viec sira ddi mUc thui sudt thui xudt khdu muc thue sudt thui nhdp khdu uu dai doi v&i mqt so nhom mdt hdng Biiu thui xudt khdu, Biiu thue nhgp khdu uu ddi Bp Tai chinh (2008'')._ Quyit dinh s6 13/2008/QD-BTC ngdy 11/3/2008, Vi viec sua ddi mice thui sudt thue nhgp khdu uu ddi doi v&i mdt hdng xe to cha ngudi Bieu thue nhdp khdu uu dai Bo Tki cha)h(200T) Quyit dinh s6 85/2007/QD-BTC,ngdy 18/7/2007, Vi viic sua ddi thui sudt thui nhgp khdu uu ddi doi vm mat hdng xe to ch& ngu&i frong Biiu thui nhdp khdu uu ddi Dfl Quang Gifim & VQ Thj Hfti T^p chf Phftt IriSn Kinh t^, 26(12) 88-106 Bp Tai chlnh (2007'') Quyit dinh sd 0/2007/QD-BTC, ngdy 3/8/2007, Vi viic sua ddi thui sudt thui nhgp khdu uu ddi doi v&i mot sd mat hdng Biiu thue nhgp khdu uu ddi Bp Tai chinh (2005) Qt^it dinh so 98/2005/QD-BTC, ngdy 22/12/2005, Ve viec sira ddi thui sudt thui nhdp khdu uu dai doi v&i xe to ch& ngu&i thugc cdc nhom 8702, 8703 Biiu thue nhdp khdu uuddi Chinh phu (2008) Nghf dinh s6 80/2008/ND-CP 27/9/2008, Sua ddi, bd sung mot sS diiu cua Nghi dfnh sd 176/1999/ND-CP ngdy 21/12/1999 vd Nghi dinh so 47/2003/ND-CP ngdy 12/5/2003 cua Chinh phu vi li phi trudc bg Chinh phd (20! 1) Nghi dinh s6 45/2011/ND-CP ngdy 17/6/2011 ciia Chinhphii vi le phi tru&c bg Chinh phu (2013) Nghi dinh s6 23/2013/ND-CP, ngdy 25/3/2013, Vi viec sira ddi, bd sung mot sd dieu cua Nghi dinh so 45/2011/ND-CP, ngdy 17/6/2011 cua CMnh phu ve le phi tru&c bg Feenstra, C R (1989), Symmetric pass-through of tariffs and exchange rates under imperfect competition: An empirical test Journal of International Economic 27,25-45, North - Holland Feenstra, C R & Alan M T (2011) Intemational Trade, 2"'' Ed,, pp,237-278 Worth Publisher Geoffrey A J & Philip J R (2011) Advanced microeconomic theory, 3"* Ed., pp.50-52, Prentice Hall Jesus, M A 'Met' (23/10/2013) [Phong vSn] Nhiiu hdng to muon vdn vdo VN Tmy cdp tai: http://baodautu.vn/nhieu-hang-o-to-muon-do-von-vao-viet-nam.html-7771 James, S., & Nobes, C (2009) The economics of taxation principles, policy and practice, 8* Edition, Fiscal Publications, U.K, pp.8-10 Levinsohn, J (1988) Empirics of taxes on differentiated products: The case of tariffe in the U.S automobile industry, In Trade Policy Issues and Empirical Analysis, Robert E Baldwin, Editor, University of Chicago Linh Nguyen (2013) Bdo dong cdng nghiep oto VN: Chi ch& vdo thui?, [Bao Diln dan Doanh nghiep] Truy cap tai: httpV/dddn.com.vn/diem-nhan/bao-dong-cong-nghiep-oto-vn-chicon-trong-cho-vao-thue~ky-3-20130731044822560 htm Markunsen, J R., Melvin, J R., Kaempfer, W H., Meskus, K E (1995) Intemational Trade: Theory and Evidence, McGraw-Hill, Inc, New York, pp 249-337 Phan Tuan & Nguyen T V Anh (2008), Impacts of the Protection Policy for Vietnam's Automobile Industry, [MPRA 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Tmy cap tai httpV/ictnews.vn/cong-nghe-360/o-to-xe-may/o-to-o-viet-nam-dang-cong-bao-nhieu-loai-thuephi-127772.ict Quic hoi (2008) Ludt Thui TTDB Sd 27/2008/QH12, ngdy 14/11/2008 Quflc hpi (2005) Ludt s6 57/2005/QHl I, Sua doi, bS sung mot so diiu cua Ludt Thui TTDB, ngdy 29/11/2005 Quic hoi (2003) Ludt so 08/2003/QHl I, Sira ddi, bd sung mot sd diiu cua Ludt Thue TTBB, ngdy 17/6/2003 Varlan, R H (1992) Microeconomic Analysis, 3"" Edition, W W Norton & Company  ... MPV/SUV va PC da CO 10 lan thay d6i vAi mtic thui, luc tang, Iuc giam Rieng nam 2007 CO lan thay d6i, mirc thue nhap khau giam tir 90% xudng 80% r6i 70% va cu6i ciing la 60% Nam 2008, v6i muc tieu... sudt thue TTDB doi vdi to cho trd xuIng la 24% cho nam 2004 va 40% cho nam 2005, thap hon tuong irng 70% va 50% so vdi don vi nhdp khau, mirc thue nam 2003 chi la 5% Tuy nhien, gia nhdp WTO quy dinh... Giam deu qua cac nam; va (iii) Tir ndm 2013: Tang trudng trd I^i Bang cho thdy tli Iugng tieu thy td Idp rdp binh qudn dat 93.841 xe /nam, vdi miic tang trudng binh qui hang nam dat kha Bang Tong