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BO GIAO DUC VA DAO TAO TRUONG DAI HOC KINH TE QUOC DAN NGUYfiN THI THU HUONG CHI CACH H€• THONG THUCVICT • NAM PHUC VU SU NGHICP CONG NGHICP HOA, HI€N • DAI • HOA DAT NITOC Chuyen nganh: KINH TE CHINH TRI XA HOI CHU NGHIA LUAN VAN THAC SI KINH TE NGlDl HUbNG DAN KHOA HOC PGS TS MAI HU1T THLTC Ha Noi - 2003 LOl CAM ON LuAn van duoc hoan nho str huang dan giup da cua cac thay giao, cd giao thuoc Bo mon Kinh te chinh tri Mac - Le Nin thay giao - PGS TS Mai Huu Thnc, cac thay, co giao thuoc Khoa Sau Dai hoc va cac Bo mon truong Nhung kien nghi luAn van de xuat moi chi la ket qua nghien ciru buoc dau khong tranh khoi nhung han che ca ve noi dung va hinh thuc Tuy nhien, toi hy vong nhung ket qua cua luan van se gop mot phan vao cong cudc cai cach hanh chinh Nha nuoc noi chung cung nhu cai each thud noi rieng Toi xin chAn cam on su giup da cua tat ca cac thay giao co giao, cac ban da giup toi hoan ban luan van Ngay 16 thang nam 2003 rw2 •2 I ac gia Nguyen Thi Thu Huang MUC LUC PHAN MO DAU Chuang NhCrng van de ly luan ve thue nen kinh te thi trudng va vai tro cua thue doi voi su nghiep cong nghiep hoa, hien dai hoa d Viet Nam 1.1 1.1.1 1.1.2 Ban chat va chuc nang cua thue nen kinh te thi trudng Khai niem ve thud' va dac cua thue Chuc nang cua thud 1.2 1.2.1 1.2.2 He thong thue va phan loai thue Khai niem he thd'ng thue Phfin loai thue 11 11 12 1.3 Vai tro cua thue doi voi su nghiep CNH, HDH dat nude Vai tro cua thud nen kinh te thi trudng Vai tro cua thue doi voi su nghidp CNH, HDH dat nude Cac tidu thue xay dung hd thd'ng thue dap ung ydu cau cua su nghidp CNH, HDH 14 14 19 1.3.1 1.3.2 1.3.3 Chuang 24 Thue trang he thong thue Viet Nam liien nay, xu huong cai each thue cua mot so nude tren the gidi Thue trang he thong thue Viet Nam Thue trang he thd'ng chmh sach thue Thue trang hd thd'ng quan ly thue Xu hudng cai each he thong thueciia cac nude tren the gioi Cai each thue tai cac nude phat trien Cai each thue d cac nude ASEAN 31 31 59 69 71 71 Mot so giai phap cai each he thong thue Viet Nam phuc vu su nghiep cong nghiep hoa, hien dai hoa dat nude 74 3.1 3.1.1 Boi canh kinh te - xa hoi tdc dong den cai each thue Bd'i canh quoc te 74 74 3.1.2 Boi canh nude va cac chii truang ldn ve phat trien kinh te - xa hoi cua Dang va Nha nude 74 3.2 Nhung quan diem co'ban va dinh huong cai each thue VN 76 3.2.1 Nhung quan diem co ban va muc tieu cai each he thong thue 76 3.1.2 Dinh hudng cai each hd thong thud 78 2.1 2.1.1 2.1.2 2.2 2.2.1 2.2.2 Chuang 31 3.3 Mot so giai phap cai each he thong thue Viet nain phuc vu su nghiep cong nghiep hoa, hien dai hoa dat nude 82 3.3.1 Giai phap cai each he thfi'ng chfnh sach thue 82 3.3.2 Giai phap cai each he thong quan ly thue 90 KET LUAN 106 GIAI THICH CAC IT VIET TAT DUNG TRONG LUAN VAN AFTA APEC ASEAN CEPT 10 CNH CNXH CTCP DTNN DTNT FDI 11 GATT 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 GDP GTGT HDH IMF NQD NSNN SX-KD TBCN TNDN TNHH TSCD TTDB UBND WB WTO 27 28 29 XDCB XHCN XNK Asean Free Trade Area (Khu virc mau dich tu Asean) Asia-Pacific Economic Co-operation Forum (DiSn dan hop tac kinh te Chau A - Thai Binh Dirong Association of South East Asian Nations (Hidp hoi cac quoc gia Dong Nam A) Common Effective Preferential Tariff (Uu dai thue quan co hieu lire chung) Cong nghidp hoa Chu nghia xa hdi Cong ty cd ph^n Dfiu tir nirdc ngoai Doi timing ndp thue Foreign Directive Investment (Dau tir true tiep nude ngoai) General Agreement on Tariff and Tax (Hidp dinh chung ve thud quan va thud) Gross Domestic Product (Tong san pham quoc noi) Gia tri gia tang Hien dai hoa International Monetary Fund (Qui tien te quoc le) Ngoai qud'c doanh Ngan sach Nha nude San xuat - kinh doanh Tir ban chu nghia Thu nhap doanh nghidp Trach nhiem hiru han Tai san co dinh Tieu thu dac biet Uy ban nhan dan World Bank (Ngan hang Thd gidi) World Trade Organization (To chuc Th iron g mai Thd gidi) Xay dimg ccr ban Xa hoi chu nghia Xudt nhap khau DANH MUC BANG, BIEU, SO DO Trang Phu luc Bieu Toe tang truung von dau tir 107 Phu luc Bi^u Ket qua thu cua mot so loai thue, phi - Giai doan 1990 - 1995 108 Phu luc Sa He thong chfnh sack thue hien hanh 109 Phu luc Bieu Ket qua thu cua mot so loai thud', phi - Giai doan 1996-2001 110 Phu luc Bieu T6'c tang thu qua cac nam 111 Phu luc Bieu d6 T6c tang triromg GDP, thue' va plu 112 Sa Mo hlnh hoat dong quan ly thu thue hien hanh 113 Sodd2 Ca c£'u t6 chirc bo may quan ly thue hien hanh 114 Sa Mo hinh quan ly thue theo ca die tir khai, tir tfnh, tir nop thue 115 Sa PhSn loai cong viec quan ly thue 95 Sa Co cau td chiic b6 may quan ly thue sau cai each 116 PHAN MO HAU 1/ Tinh cap thiet cua de tai Thud doi, ton tai va phat trien cung vdi su doi, ton tai va phat trien cua Nha nudc Thud' dupc Nha nudc su dung nhu mot cong cu quan nham huy dong nguon thu cho ngan sach Nha nudc de thuc hien cac chuc nang kinh td - xa hoi cua minh Trong ndn kinh td' thi truong, thue la mot nhung cong cu huu hieu de Nha nudc thuc hien chuc nang quan ly, dieu tidt thi truong, thuc day va tang cuong sue canh tranh cua nen kinh te' dat nudc He thd'ng chfnh sach thud cua Viet Nam dupc ban hanh va thuc hien thong nhat ca nudc tu nam 1990 Qua 10 nam thuc hien, he thong chfnh sach thud da co ban bao dam nguon thu cho ngan sach Nha nudc, dap ung dupc ydu ciu dieu tidt vi mo ndn kinh td, tao moi trudng binh ding va thuc day phat trien san xuat kinh doanh, thuc da'y canh tranh lanh manh doi vdi tat ca cac phan kinh td' He thong td chuc quan ly thu thud dupc td chuc mot he thong thong nhat tu Trung uong ddn dia phuong, chiu trach nhiem quan ly thong nhat ca nudc cOng tac thu thud' va thu khac, gop phin quan vao vidc hoan nhiem vu thu ngan sach hang nam Tuy nhidn, trudc ydu ciu dap ung nguon vo'n tfch luy thuc hien chidn lupc cong nghiep hoa, hien dai hoa dat nudc, md cua hoi nhap kinh td quoc td va khu vuc, he thong chfnh sach thud va he tho'ng quan ly thu thud boc lo nhung han chd, doi hoi phai dupc cai cach cho phu hpp vdi tinh hinh thuc tien cua Viet Nam nham thuc day san xua't kinh doanh phat trien, gop phin tang cuong nguon von noi luc phuc vu su nghiep cong nghiep hoa, hien dai hoa, dong thoi phu hpp vdi thong le va dap Ung ydu ciu cua xu hudng hoi nhap kinh td quoc td Nghi quydt Dai hoi Dai bieu toan quo'c lin thu IX cua Dang ve Chidn lupc phat trien kinh td - xa hoi 10 nam 2001 - 2010 da chi ro: “Tidp tuc cai cach he thong thud' phu hpp vdi tinh hinh dat nudc va cac cam kdt quo'c td; don gian hoa cac sic thud'; tUng budc ap dung he thong thud thong nhat, khdng phan biet diu tu nudc va diu tu nudc ngoai Nudi dudng ngudn thu va thu dung, thu du theo qui dinh cua phap luat Hien dai hoa cong tac thu thud cua Nha nudc.” Tu nhung nhiem vu ndu trdn, vidc nghidn cuu de tai “Cai cach he thong thud Viet Nam phuc vu su nghiep cong nghiep hoa, hien dai hoa dat nudc” la ydu ciu cap thidt ca ve ly luan va thuc tidn 2/ Tinh hinh nghien cuu de tai - Da co mot so tac gia nghidn cuu va'n de cai cach thud, song mdi chu ydu de cap ddn cai cach chfnh sach thud' va chi nham vao mot hoac mot so muc tidu nhat dinh nhu: hoan thien chfnh sach thud dap trng yeu cdu hdi nhap kinh te quo'c te hoac hoan thien co cau td chute bo may nham dap trng yeu cau thue hien cac Luat thue mdi , chua di vao nghien cuu mot each co he thdng ca chfnh sach thue va quan ly hanh chfnh thud, vi vfty giai phap cai each chua toan dien - Tong cue Thud da cd mot sd de an cai each mdt sd sac thue, nhung hdu nhu mod chi la sua doi, dieu chinh mot sd' didu cua luat thue (nhu thue GTGT, TNDN, XNK ) hoac mdi tap trung giai quyet mot sd linh vuc quan ly thue nhu cai tien qui trinh quan ly, phan cap quan ly , chua co hudng cai each lern 3/ Muc dich va nhiem vu nghien cuu 3.1- Muc dich nghien citu Muc dfch nghien cuu cua ludn van la tren co sd phan tfch thue trang he thong thud cua Viet Nam hien nay, luan van neu len phuong hudng va de xuat cac giai phap thue hidn cai each he thong chfnh sach va he thong quan ly thue nham thue day san xuat kinh doanh, nhd tang nguon thu tir thud va phi cho ngan sach Nha nude, tao nguon von noi luc cho vide thue hien cong nghiep hoa, hien dai hoa dat nude 3.2 - Nhiem vu nghien ahi Dd thue hien duoc muc tieu tren, luan van co nhung nhiem vu khoa hoc sau day: - Phan tfch, lam ro co sd ly luan ve thue, dd ndu bat vai tro cua thue ddi vdi vide kfch thfch phat trien san xuat kinh doanh tao tien de phat huy nguon von tir noi luc nen kinh te - Phan tfch, danh gia thue trang cua he thong thue hien hanh (he thong chfnh sach thud va he thong td chiic quan ly thu thud) boi canh tao va tang nguon thu cho NSNN, thue hien cong nghiep hoa, hien dai hoa - Ndu phuong hudng va de xuat mdt s6 giai phap co ban ve cai each he thong chfnh sach thud va he thong quan ly thu thud nham tang hon nua cac khoan thu tir thud va phi cho NSNN, tao nguon dong luc quan thue hien cong nghiep hoa, hidn dai hoa 4/ Ddi tirong nghien cuu Ddi tuong nghien cuu cua luan van la mot sd chfnh sach thue chu ye'u cua Viet Nam, co cau to chiic va cac bien phap quan ly va thu thud hien hanh duoc ap dung tai co quan Thud cd'p Trung uong (Tdng cue Thud), cap tinh, (Cue Thud) va cap quan, huyen (Chi cue Thud) 5/ Pham vi nghien curu Pham vi nghign cun cua luan van la nhirng va'n dd ly luan va thue tign cua he thd'ng thue Viet Nam Cu the la cac nguyen tic, quan diem hoach dinh chinh sach thue va xay dung bd may quan ly thue, su tac dong qua lai giua chung qua trinh cai each thug' hem 10 nam qua va hudng cai each 10 nam tori Luan van gidi han ndi dung nghien cuu d mot so sac thue chu ye'u: thue gia tri gia tang, thug' tigu thu dac biet, thug' xuat nhap khau, thug' thu nhap doanh nghiep, thug' thu nhap ca nhan Thdi gian nghien cuu tir 1990 den 6/ Phtrong phap nghien cuu - Luan van duoc thue hien tren co sd phuong phap luan cua Chu nghia Mac Lg Nin, tu tudng Ho Chi Minh, quan diem cua Dang va Nha nucrc ve quan ly Nha nude noi chung va quan ly Nha nude ve thue noi rigng - Luan van van dung cac phuong phap vat bien cht'rng, vat lich sir, phuorng phap lich sir-cu the, cac phuong phap khoa hoc nhu: phuong phap thong kg, khao sat, so sanh, mo hinh, thi va cac kie'n thurc linh vuc thue, cac qui dinh hien hanh ciia Nha nude de lam rd ket qua nghien cuu 'll Nhirng dong gop mdi cua luan van - Phan tich mot each cd hg thong nhirng va'n de ly luan va thue tign hoach dinh chinh sach sach thug', cung nhu td chiic quan ly thu thue - De xuat nhirng quan didm, dinh hudng va giai phap co ban cai each he thd'ng thue noi chung va mdt so sac thue chinh noi rigng - De xuat mdt sd' Luat thug' mdi; cai each co ban co che quan ly thug', ap dung phuong phap quan ly hien dai 8/ Noi dung cua luan van: Ngoai phan md dau, ket luan, danh muc tai lieu tham khao, luan van duoc ket efiu chuong Chuang 1: Nhirng va'n de ly luan vg thue nen kinh lg' thi trudng va vai tro cua thug' doi vdi su nghiep cong nghiep hoa, hien dai hoa d Viet Nam Chuong 2: Thue trang he thd'ng thue cua Viet Nam hien - Xu hudng cai each thug' cua cac nude trgn the gidi Chuong 3: Mot sd giai phap nharn cai each he thd'ng thug' cua Viet Nam nham phuc vu su nghigp CNH, HDH da't nude Chirong NHUNG VAN «£ Lt LUAN VE THUE TRONG Nf?N KINH TE THI TRUONG VA VAI TRO CUA THUE DOI V