Hoàn thiện chính sách thuế tài nguyên ở việt nam (lấy ví dụ ở tỉnh ninh bình)

UtLfoiWJ DAI HOC KIAII TE ftUOC DAA f)AI HOC KTQD TT THONG TIN THUVIEN PHONG LUAN AN • TO LIEU NGUYEN VAN PHUONG HDAN THIEN CHINH SACH THUE TAI NGUYEN G VIET NAM (lAv Vf DU OFliNH NINH B1NH) Chuyen nganh: Kinh te chinh tri LUAN VAN THAC Sf KINH TE ■ ■ THS Ngvtdi hvtdng dan khoa hoc: PGS.TS DANG VAN THANG ■ Ha M>i ' 2010 MUC LUC • • DANH MUC CAC TU* VIET TAT DANH MUC BANG BIEU, HINH VE TOM TAT LUAN VAN MCI DAU CHIONG I: CO SO LY LUAN • VA THlTC • TIEN VE HOAN THIEN • CHINH SACH THUE TAI NGUYEN 1.1 Ly luan chung ve chinh sach thue tai nguyen r \ \ r r 1.1.1 Nhung van de chung ve thue, chinh sach thue 1.1,2 Thue tai nguyen, chinh sach thue tai nguyen va vai tro chinh sach 1.2 Cac nhan to anh huong va sy can thiet hoan thien chinh sach thue tai nguyen 24 1.2.1 Cac nhan to anh huong tori hoan thien chinh sach thue 24 r r 1.2.2 Su can thiet phai hoan thien chinh sach thue tai nguyen 28 a 1.3 Kinh nghiem hoan thien chinh sach thue tai nguyen o’ mot so nird’c tren the gioi 31 r 1.3.1 Kinh nghiem xay dung va hoan thien chinh sach thue tai nguyen d mot so nude 31 1.3.2 Bai hoc rut cho Viet Nam 35 CHUONG II: THtre THLC • TRANG • • HIEN • CHINH SACH THUE TAI NGUYEN TINH NINH BINH 37 2.1 Khai quat qua trinh cai each chinh sach thue va chinh sach thue tai nguyen 37 2.1.1 Giai doan 1990- 1995: Cai each chinh sach thue budc .37 2.1.2 Giai doan 1995- 2004: cai cachchinh sach thue budc 38 2.1.3 Giai doan 2005 - 2010: cai each chinh sach thue budc 41 2.2 Tinh hinh thue hien chinh sach thue tai nguyen d tinh Ninh binh 42 2.2.1 Ket qua dat duqc 42 2.2.2 Nhung mat han che 52 2.3 Nguyen nhan han che va nhfi-ng van de dat ve hoan thien chinh sach thue tai nguyen 60 2.3.1 Nhung nguyen nhan ve mat chinh sach 60 2.3.2 Y thurc chu quan cua ngudi thue hien 62 2.3.3 Nhung van de dat hien thue hien chinh sach thue tai nguyen d tinh Ninh Binh 64 A r r a e CHlTONG III: PHUONG Hl()\G VA GIAI PHAP HOAN THIEN CHINH SACH THUE TAI NGUYEN 68 3.1 Phuong huong hoan thien chinh sach thue tai nguyen 68 3.1.1 Hoan thien chinh sach thue tai nguyen theo dudng loi chien luge phat trien kinh te - xa hoi cua Dang va Nha nude 68 3.1.2 Hoan thien chinh sach thue tai nguyen huong den khong ngung nang cao hieu qua cac nguon tai nguyen cua dat nude 70 3.1.3 Hoan thien chinh sach thue tai nguyen can phai hop ly nham tang cudng nguon thu va vai tro dieu tiet vi mo cua nha nude 71 3.1.4 Hoan thien chinh sach thue TN theo huong don gian, on dinh, mang tinh luat phap cao va cd su tuong dong vdi khu vuc va thong le quoc te 72 3.2 Quan diem hoan thien chinh sach thue tai nguyen 74 3.2.1 Chinh sach thue phai don gian, minh bach, cong bang de thue hien 74 3.2.2 Dam bao tang nguon thu cho NSNN 75 3.2.3 Dam bao khai thac, su dung tiet kiem, hieu qua nguon luc TN 76 3.2.4 Dam bao yeu cau ve tinh hieu qua cua chinh sach 77 3.2.5 Dam bao su cong bang giua cac doanh nghiep khai thac su dung r r r r a r a a a r a r ~ A r a A tai nguyen 78 3.3 Mot so giai phap hoan thien chinh sach thue tai nguyen 79 3.3.1 Hoan thien co so phap ly cua chinh sach thue tai nguyen 79 3.3.2 Nang cao hieu qua, hieu luc cua bo may co quan quan ly thue 81 3.3.3 Nang cao chat luong doi ngu can bo, chuyen gia hoach dinh chinh sach, thue hien chinh sach 84 3.3.4 Hoan thien cac giai phap ky thuat nghiep vu 87 KIENNGHI 99 KET LUAN 101 DANH MUC THAMKHAO 103 • TAI LIEU • r DANH MUC CAC TE VIET TAT STT CHU DAY DU TIENG VIET CHU VIET TAT TN Tai nguyen TNTN Tai nguyen thien nhien NSNN Ngan sach nha nuoc XHCN Xa hoi chu nghia UBND Uy ban nhan dan WTO To chuc thuong mai quoc te GTGT Gia tri gia tang GDP rp OECD To chuc hop tac va phat trien kinh te 10 TNDN Thu nhap doanh nghiep r 9 a 9 a r a r A • Tong san pham quoc noi DANH MUC BIEU DO, HINH VE BIEU DO Bieu 1.1: Thue suat thue tai nguyen doi vdi dau tho 25 Bieu 1.2: So thu tu thue tai nguyen ca nude ttr nam 2005 den nam 2009 30 Bieu 2.1: Ket qua ihu thue TN iheo don vi hanh chinh d iinh Nnh Binh tu nam 2905 den 2909 ^3 Bieu 2.2: TTuc timt thue; TN tai tao vV TN tk^e^i^g tai tao duoc 46 Bieu 2.3: Gia mot so toai tai nguyen qua tac nam o tinh NiidiBinti 48 Bieu 2.4: Tong Vqp tci thu tine; TN tir iwn 2005 den 2009 d dia bbrn tiini NhIi Binh 55 BiSu 2.5: Gia thin! thue mot so loai TN dang ap dung d mot so tiini 57 Bieu t6: Thue; mut thue; tai nguuen nam t010 58 Bieu 2.7: Tong hop so lucng TN dat san lap cua mot so cac doanh nghiep khai thac d tinh Ninh Binh nam 2008-2009 62 Bidu 2.8: Tong hop so thue TN nam 2008 don vi da ke khai so vdi so phai ke khai 63 HINH Hinh 1.1: Bieu ty le % so thu tu thue, phi tong thu NSNN hang nam Hinh 2.1: Muc tang ty thue TN so vdi tong thu tu thue, phi qua cac nam d tinh Ninh Binh 44 TCUoAG BAI HOCKLVIITE QUOC I>AA NGUYEN VAN PHUONG HDAN THIEN CHiNH SACH IHUf TAl NGUYEN ff WET NAM (L&Y Vf DU TiNH NINH DINH) Chuyen nganh: Kinh te chinh tri TOM TAT LUAN VAN THAC Sf Ha Koi - 2010 i TOM TAT LUAN VAN Tinh cap thiet cua de tai: r a Tai nguyen la tai san quan cua quoc gia, can phai khai thac, su dung co hieu qua nguon luc tai nguyen cua dat nunc Dang va Nha nudc da co nhieu cong cu de bao ve, quan ly khai thac, su dung tiet kiem hieu qua nguon luc tai nguyen Trong co chinh sach thue tai nguyen la mot nhung cong cu tai chinh quan de Nha nudc quan ly viec khai thac su dung co I • A A A A • hieu qua nguon tai nguyen Phap lenh thue tai nguyen duqc ban hanh tu nam 1990, den qua A A e nhieu lan sua doi bo sung song van nhieu han che, anh huong tdi viec r a quan ly, khai thac, su dung nguon TNTN cua dat nudc Trong nen kinh te thi trudng hien nay, nhieu doanh nghiep tham gia hoat dong khai thac tai nguyen Song, viec thuc thi phap luat, nhat la Luat thue TN cua cac doanh nghiep khai thac cOn nhieu yeu kem Hoan thien chinh sach thue tai nguyen la yeu cau cap thiet cua he thong chinh sach thue Viet Nam de bao dam tinh dong bo cua cac chinh sach thue hien hanh da va dang tien hanh sua doi A Vdi nhung ly neu tren de tai: “Hoan thien chink sack thue tai nguyen ff Viet Nam (Lay vi du tinh Ninh Binh)” duqc chon lam de tai luan van thac sy cua toi Muc dich nghien cuu cua de tai: A r A* A A Luan van gop phan da lam sang to nhung van de ly luan va thuc tien ve chinh sach thue TN; Danh gia thuc trang thuc hien chinh sach thue TN o tinh Ninh Binh, chi nhung mat han che va nguyen nhan han che cua chinh sach; > a r De xuat phuong hudng va giai phap hoan thien chinh sach thue TN Doi twang va pham vi nghien cuu cua de tai Doi tuong nghien cuu: De tai tap chung nghien cuu ly luan va thuc tien ii ' z ' • duoi goc kinh te chinh tri; duoi giac cac chinh sach chung ve thue tai z ~ z nguyen da tac dong nhu the nao den hoat dong thuc tien r r Pham vi nghien cuu: Nghien cuu chinh sach thue tai nguyen, xuat phat r r tn chinh sach thue tai nguyen dang ap dung tu nam 1990 va Luat thue tai nguyen duoc Quoc hoi nuoc Cong hoa xa hoi chu nghia Viet Nam ban hanh 25/11/2009 Phu-ong phap nghien cuu: Phuong phap nghien cuu chu yeu duoc van dung de tai la phuong phap vat bien chung va vat lich su Ngoai ra, de tai su dung r r •> phuong phap ket hop phan tich va tong hop, thong ke, so sanh qua trinh nghien cuu Du kien dong gop cua luan van: Thu nhat: Gop phan he thong hoa nhung co so ly luan va thuc tien ve chinh sach thue tai nguyen; Cac nhan to anh huong toi chinh sach; Su can r r thiet phai nghien cuu hoan thien chinh sach thue tai nguyen r Thu hai: Danh gia thuc trang thuc hien chinh sach thue tai nguyen o r z tinh Ninh Binh, ket qua dat duoc va nhung han che; Nguyen nhan cua nhung z mat han che Z AZ Thu ba: De xuat phuong huong va giai phap hoan thien chinh sach thue tai nguyen Ket cau luan van: ' r • r 111 Ngoai phan mo dau, kien nghi, ket luan, tai lieu tham khao luan van duoc bo cuc chuong: A z Chuong I: Co so ly luan va thuc tien ve hoan thien chinh sach thue TN Chuong II: Thuc trang thuc hien chinh sach thue TN o tinh Ninh Binh z Chuong III: Phuong huong va giai phap hoan chinh sach thue TN CHUtfNG I CO SO LY LUAN • VA TH IC • TIEN VE HOAN THIEN CHINH SACH THUE TAI NGUYEN /kA r 1.1 Ly luan chung ve chinh sach thue tai nguyen: r \ Tai phan luan van da su dung cac van de ly luan va thue tien de lam x X sang to cac noi dung ve: r nen kinh te thi trudng, co so lieu minh chung x r Thu hai: Khai niem thue TN, chinh sach thue TN, vai tro cua chinh sach r \ r thue TN doi vdi nen kinh te thi trudng, phan tich lam ro vai tro noi bat cua e _ r chinh sach thue TN la dam bao nguon thu va la cong cu Tai chinh quan ly khai thac, su dung hieu qua TNTN; Noi dung ve hoan thien chinh sach thue tai nguyen 1.2 Cac nhan to anh hirdng va su- can thiet hoan thien chinh sach thue tai nguyen: X X Phan luan van dua va lap luan noi dung ve: (i) Cac nhan to anh hudng tod hoan thien chinh sach thue thong qua phan tich: Quan diem, chu chuong, chinh sach phat trien kinh te cua Dang va Nha nude; Cac dinh hudng cai each chinh sach thue qua trinh hoi nhap, anh hudng cua cac Luat thue hien hanh va Trinh nang luc can bo xay dung va thue hien chinh sach thue (ii) Su can thiet phai hoan thien chinh sach thue tai nguyen thong qua viec phan tich cac noi dung : Chinh sach thue TN phai dam bao su phu hop tung giai doan, gop X X phan bao ve va su dung hieu qua nguon luc tai nguyen thien nhien; Tap chung x ? x nguon thu cho ngan sach Nha nude va thue hien phan phoi lai nguon thu cua ngan sach Nha nude iv 1.3 Kinh ngUiem hoan thien c hinh sach thue tai nguyen o’ mot so nno'c tren SOt gioi: Luan van sau nghien cuu nhung kinh nghiem xay dung va hoan thien chinh sach thue tai nguyen o mot so quoc gia tren the gioi gom cac nuoc phat trien va dang phat trien, cac nuoc khu vuc da rut bai hoc kinh nghiem X A cho Viet Nam ve hoan thien chinh sach thue tai nguyen, la: ' ' ' ' - Thu nhat: Doi tupng chiu thue phai mo rong de bao quat het nguon thu; Thu hai: Muc thue suat phai dieu chinh hop ly o moi giai doan khac nhau; r •> e Thu ba: Nen lua chon phuong phap tinh thue theo gia hang de don gian, de thuc hien; Thu tu: Thu hep dien mien giam thue de dam bao khai thac, su dung tiet x e kiem hieu qua nguon luc tai nguyen 91 r e r _ y ? Voi cac muc thue suat cua hai loai TN neu tren huong de xuat rut gon bieu thue suat cua cac TN neu tren la: STT I II Nhom, loai tai nguyen Thue suat (%) Khoang san kim loai 11% Rieng: Vang, dat hiem 15% Khoang san khong kim loai 8% Rieng: Kim cuong, ru-bi, sa-phia, E-mo-rot, a-E-mo-rot , 20% a-lech-xan-do-rit, o-pan quy mau den A-dit, ro-do-lit, py­ rop, be-rin, so-pi-nen, to-paz Thach anh tinh the mau tim xanh, vang luc, da cam; co-ri­ o-lit; o-pan quy mau trang, lua; phen-so-phat; birusa; ne-pho-rit Trong bieu thue suat de xuat rut gon neu tren, khoang san kim loai va khoang san khong kim loai chi muc thue suat Mac du moi loai chi _ ' AZ ' muc thue suat nhung khong anh huong toi viec huy dong nguon thu Doi voi khoang san kim loai, cac loai kim loai dang ap dung muc thue suat 10%, 11 %, 12%o dua ve muc thue suat trung binh la 11 %o, vang va dat hiem giu nguyen muc thue suat 15% Doi voi khoang san khong kim loai dang ap dung muc thue suat 3%, 5%, 6%, 7%, 10%, 12% thuc hien ap muc thue suat trung binh la 8%, cac loai khac dang ap muc thue suat 22% va 15% ap chung muc thue suat 20% Viec thuc hien bieu thue suat nhu hien tai quy dinh cua Luat thue TN cung khong xac dinh duoc tat ca cac loai TN cu the ma van phai de khoang san kim loai khac va khoang san khong kim loai khac Nhu vay du co chi tiet cu the nhu Luat thue TN hien tai cung khong bao quat het ten tung loai TN r r r r •> Do do, neu han che cac muc thue suat theo bieu rut gon neu tren cung van r bao quat het cac loai TN la khoang san kim loai va khong kim loai Vi thuc 92 tien rat nhieu loai TN kim loai va khong kim loai co the phat sinh x r r r thuc te Do vay theo huong de xuat tren se bao quat het duoc cac trudng hop phat sinh sau nay, mat khac van de quan la bieu thue suat don gian, de z thuc hien, han che lach Luat Kinh nghiem xay dung bieu thue suat d cac nuoc tren the gioi hien Z Z Z dang co xu huong rut gon cac muc thue suat de de thuc hien, han che duoc cac ke hd ve thue suat O Viet Nam, nhieu chinh sach thue da ap dung thong Z z Z le quoc te neu tren, dien hinh la chinh sach thue gia tri gia tang Chinh sach thue gia tri gia tang truoc day co nhom thue suat la 0%, 5%, 10% , moi nhom lai duoc chia rat nhieu nhom mat hang khac Khi thuc hien co nhung mat hang khong nam ca nhom thue suat neu tren, chia qua nho cac mat hang dan den khong the bao quat het duoc tat ca cac mat Z A z Z hang Van de han che da duoc sua doi chinh sach thue gia tri gia z z z z z tang theo phuong phap loai tru la chi tiet thue suat doi voi so it mat hang, z z lai vao nhom thue suat chung la 10%o z z z z z Chinh sach thue co cang it muc thue suat hay muc thue suat don gian se z z z tiet kiem duoc chi phi cho ca ngudi quan ly va ngudi nop thue Han che dang Z Z ke nhung sai sot khach quan ky thuat tinh toan so thue phai nop z z z 3.3.4.2 Hoan thien doi tuc/ng chu thue via ngudi nop Z AZ Can bao quat het ngudi nop thue: r Luat thue TN nam 2009 da bo sung trudng hop ben Viet Nam tham gia lien doanh voi ben nuoc ngoai gop von bang nguon TN thi cac lien doanh la Z Z A Z doi tuong nop thue TN Mac du vay nhung van mot so trudng hop can phai hoan thien ve ngudi nop thue, la: z Thu nhat: Trudng hop ben Viet Nam va ben nuoc ngoai tham gia hop A Z dong hop tac kinh doanh khai thac tai nguyen thi trach nhiem nop thue nen AZ Z quy dinh thuoc ve ben Viet Nam Vi neu quy dinh ngudi nop thue TN theo 93 thoa thuan hop dong hop tac kinh doanh, nhu vay trudng hop r ngudi nop thue TN co the la ben Viet nam, ben nudc ngoai, hoac ca hai ben cung nop thue Theo quy dinh se co the xay trudng hop hai ben kinh doanh thua lo, hoac vi ly nao ben nudc ngoai tu bo kinh doanh, viec thu thue TN trudng hop gap rat nhieu kho khan tham chi khong thu dupc, lam that thu thue TN Mat khac thue TN la loai thue gian thu dupc tinh vao gia san pham khai thac vay viec quy dinh ben Viet Nam nop thay thue TN cho r r ben nudc ngoai khong lam anh hudng tdi ket qua hoat dong san xuat kinh r a doanh Trudng hop cung giong nhu viec cac nha thau nudc ngoai kinh doanh tai Viet Nam thi ben Viet Nam chi tra tien hang cho cac nha thau r \ nudc ngoai cd trach nhiem ke khai nop thue thay cho nha thau nudc ngoai Thu hai: To chuc, ca nhan khai thac tai nguyen nhd, le ban cho to chuc, ca nhan lam dau moi thu mua, trudng hpp nen quy dinh ngudi nop thue r r _ ca nhan khai thac Vi neu quy dinh nhu Luat thue TN thi to chuc, ca nhan lam dau moi thu mua cd the lam van ban cam ket nop thay hoac khong lam van ban nop thay cho ngudi khai thac nhd le Thuc trang hien ngudi r thu mua khong cam ket nop thay r Suy den cung thi cac can cu phap ly de dua mot chinh sach thu mdi la van de cot loi cua mot chinh sach thue, ngudi nop thue chi la ngudi thu r ho, nop ho vao NSNN theo su ap dat tir phia Nha nudc Do vay ma doi vdi thue thu nhap ca nhan, Luat quan ly thue quy dinh: To chuc, ca nhan chi tra r thu nhap thudng xuyen thuoc dien chiu thue thu nhap ca nhan cd trach nhiem r r y r r khau trir thue tai nguon va khai thue, nop thay thue cho ngudi cd thu nhap r chiu thue 94 Viec khong quy dinh ngudi thu mua TN khai thac nho le co trach nhiem ke khai nop thay thue TN cho ngudi khai thac nho le se dan den tinh trang r r rv \ r that thu thue Dong thdi, day cung la nguyen nhan dan den tinh trang khai r z z a thac bua bai TNTN cua dat nudc, gay su bat binh dang ve nghia vu thue viec khai thac, su dung TN, lam phat sinh cac hien tuong tieu cuc nhu tu cho khai thac ldn xe khai thac nho le thong qua viec lap cac bang ke thu mua cua cac ca nhan d cac dia phuong khac r r Hoan thien doi twang chiu thue: r r r \ Doi tuong chiu thue hien rat nhieu loai TNTN chua duoc dua vao quan ly thu thue TN nhu: Danh lam thang canh, kho so, tan so, cac di tich lich su, vung trdi, vung bien, khong khi, gio Mac du Luat thue TN nam 2009 da bo sung mot so loai TN vao dien chiu thue, song thuc te can tiep tuc bo sung mot so loai TN vao dien chiu thue TN la: Danh lam thang canh, kho so Hai loai TN dang duoc cac doanh nghiep khai thac, su dung vao hoat dong san suat kinh doanh cua don vi, mang lai loi nhuan cao cho cac doanh nghiep tu viec khai thac su dung cac r r 'fry loai TNTN Theo da so cac y kien cua dai bieu Quoc hoi deu co quan diem nhung gi Nha nudc co the quan ly duoc, co the xac dinh duoc de lam can cu tinh thue thi dua vao thu thue TN Con nhung TN ma khong co co sd z z de tinh thue hoac dang khuyen khich khai thac, su dung thi chua dua vao thu thue TN Quan diem cua cac dai bieu Quoc hoi la phu hop vdi tinh hinh thuc tien Viet Nam hien Hai loai TN de xuat dua vao dien chiu thue TN cung hoan toan phu hop Z vdi quan diem cua cac dai bieu Quoc hoi, la: z z Doi vdi danh lam thang canh thien nhien ban tang cho chung ta hien dang duoc cac to chuc, ca nhan khai thac su dung linh vuc dich vu du z z lich Cac don vi dang duoc co quan thue quan ly thu cac loai thue nhu 95 r r r y thue gia tri gia tang, thue thu nhap doanh nghiep, thue mon bai Nhu vay ve r x cong tac quan ly la chung ta da quan ly duoc Con ve can cu tinh thue phu thuoc vao thue suat, gia tinh thue va san luong TN khai thac Ca ba can cu r x r r deu xac dinh duoc, thue suat Quoc hoi thong qua, san luong tai r r nguyen khai thac chinh la so luot khach tham quan du lich, gia tinh thue TN can cu vao gia ve de xac dinh Thue tai nguyen phai nop bang gia ve nhan voi so luong khach nhan voi thue suat Tinh thue TN trudng hop tuong tu viec tinh thue doi voi TN nuoc dung vao san xuat thuy dien, theo quy dinh gia tinh thue TN doi voi nuoc thien nhien dung san xuat thuy dien la gia ban dien thuong pham binh quan Doi voi kho so hien duoc rat nhieu cac doanh nghiep tham gia khai thac su sung vao muc dich kinh doanh nhu Tap doan Buu chinh vien thong, r r Viettel, Tap doan dien luc Viet Nam Loai TN neu dua vao tinh thue r r _ r _ cung giong nhu trudng hop TN la danh lam thang canh Thu nhat la cung phu i r r hop voi dinh huong cua cac dai bieu Quoc hoi, thu hai la cac can cu tinh thue y r r r y y deu day du theo yeu cau cua luat la thue suat, san luong TN, gia tinh thue r _ x x Thue TN phai nop trudng hop bang doanh thu thu ve hang thang cua cac thue bao nhan voi thue suat r r ' Neu chung ta dua hai loai TN neu tren vao thu thue TN se gop phan X dang ke vao viec tap trung cho NSNN bdi le Viet Nam co nhieu danh lam r r f e thang canh noi tieng nuoc va tren the gioi Khach du lich nuoc va tren the gioi den Viet Nam cang tang len ro ret tuong lai gan Mat x r •» x r e khac voi gan 90 trieu dan, nhu cau trao doi, nam bat thong tin cang r x t r r r r nhieu, neu to chuc thu thue TN doi voi kho so thi so thu tu linh vuc cung rat lon va luon luon co xu huong tang len •> r r Bo sung hai loai TN la danh lam thang canh tu nhien va kho so vao thu thue TN dam bao su cong bang viec khai thac su dung TNTN cua 96 x r dat nudc Nang cao y thuc su dung hieu qua nguon luc TNTN la buoc cac r x f r doanh nghiep phai tinh den tiet kiem cac khoan chi phi khac khong can thiet Chang han, neu de gia san pham ba tap doan Buu chinh vien thong, Dien luc, Viettel co the su dung chung co so tang se giam duoc dang ke x r x chi phi dau vao hoat dong san xuat kinh doanh Dong thdi cung nang cao y thuc giu gin, ton tao nguon TN hien cd de tang gia tri kinh te - xa hoi cua cac nguon luc TNTN r r 3.3.4.3 Hoan thien doi tucmg mien giam thue: Thw nhat: Thu hep dien duoc mien thue, khong nen dua TN la dat khai thac de san lap cong trinh An ninh, Quan su, de dieu vao dien mien thue r r Chinh sach thue TN noi rieng, chinh sach thue noi chung cd xu hudng hop cac chinh sach kinh te - xa hoi thudng lam mau thuan muc tieu cua cac Luat thue Muc tieu cua Luat thue TN la tao nguon thu cho NSNN, su dung tiet kiem, hieu qua nguon luc TN TN Cac muc tieu khac nen giai quyet true tiep d cac chinh sach kinh te - xa hoi khac Neu mien thue TN cho cac cong trinh neu tren thi chi cd cac to chuc, ca r r r nhan kinh doanh dupe hudng so thue TN vi tat ca cac cong trinh An ninh, y r Quan su, de dieu gia du toan cong trinh da tinh thue TN Khi xay dung Trudng hop cac don vi Quoc phong, An ninh khong phai la don vi kinh r doanh tu lam thi ducmg nhien cac don vi khong phai nop bat cu mot loai thue nao vao NSNN 97 Mot ly nua khong nen mien thue TN cho cac trudng hop neu tren, la TN khai thac cua cac tO chuc, ca nhan su dung khong chi cho cac cong trinh Quoc phong, An ninh, de dieu ma su dung vao nhieu cac cong trinh dan dung khac Do vay, viec tach bach khoi luong TN duoc mien va khong r r r duoc mien khong ro rang cang them ke ho cho ngudi nop thue tron thue Thuc te cac don vi thudng loi dung de tron tranh trach nhiem ke khai nop thue lam han che so nop NSNN Thu hai: Cac trudng hop mien thue theo dieu Luat thue TN gom: r r x Mien thue doi vdi canh, ngon, cui, tre, truc, nua, mai, giang, tranh, vau, lo o ca nhan duoc phep khai thac phuc vu sinh hoat Mien thue doi vdi nudc thien nhien dung cho san xuat thuy dien cua ho gia dinh, ca nhan tu san xuat phuc vu sinh hoat Mien thue doi vdi nudc thien nhien dung cho nong nghiep, lam nghiep, ngu nghiep, diem nghiep; nudc thien nhien ho gia dinh, ca nhan khai thac phuc vu sinh hoat is r r r r ~ Mien thue doi vdi dat khai thac va su dung tai cho tren dien tich dat thue, giao r r Nen dua cac trudng hop vao doi tuong khong chiu thue vi khong thu thue TN doi vdi cac trudng hop neu tren la dung Nhung van de dat o cac trudng hop la thu tuc mien thue Neu cac trudng hop neu tren duoc *** ' o' _ _ _ ' f f mien thue thi phai lam thu thuc mien thue gui tdi co quan thue Trong thuc te hau het cac trudng hop neu tren deu khong lam thu tuc mien thue nhung co quan thue cung khong thu duoc thue TN doi vdi cac trudng hop neu tren Thuc te cac trudng hop khai thac TN neu tren chu yeu roi vao cac ho gia dinh r \ o vung nong thon, vung xa xoi heo lanh Do vay, su hieu biet ve phap luat thue cua ngudi dan rat han che, de lam cac thu tuc mien thue doi vdi cac trudng hop neu tren la qua phuc tap 98 Neu chuyen cac truong hop mien thue TN neu tren sang doi tupng r •> r khong chiu thue se giam dang ke thu tuc hanh chinh cho nguoi nop thue va r r a co quan thue, gop phan hoan thien chinh sach thue TN theo hudng don gian, de thuc hien Thu ba: Cung theo quy dinh tai diem dieu Luat thue TN thi “Truong hpp khac dupc mien, giam thue Uy ban thuong vu Quoc hoi quy dinh” O chinh sach thue TN noi rieng, chinh sach thue noi chung khong nen quy dinh mb nhu truong hpp neu tren vi neu quy dinh nhu tren cac to chuc, ca nhan khai thac TN se co nhung hy vong vao cac truong hop dupc mien, giam thue r r a khac don vi gap kho khan Dieu se dan den tinh trang nguoi nop thue phan anh thieu trung thuc ve cac truong hop xem xet mien, giam den cac co quan co tham quyen trinh Uy ban thuong vu Quoc hoi de nghien cuu giai r quyet, gay tieu cuc ca cho co quan lap phap va nguoi thuc hien chinh sach r r r ot Thuc te neu chua nghien cuu het dupc cac truong hop dupc mien giam thi nen de thuc te phat sinh va bo sung vao Luat neu can, tranh tinh trang lpi dung kiem lpi cho don vi minh 99 KIEN NGHI THUG HIEN CHINH SACH • • • THUE TAI NGUYEN TtNH NINH BINH Ninh Binh la tinh co nhieu tai nguyen la da vdi, dat san lap va dat lam r gach Nhung nam qua, thuc hien Phap lenh thue tai nguyen, ke ca cho tdi r thuc hien Luat thue tai nguyen ban hanh nam 2009 thi viec thuc hien chinh /w r aza r a \ ? sach thue van nhieu van de dat can phai giai quyet Nhung van de dat r nhu da neu d chuong II luan van nay, tdi kien nghi vdi cac cap, cac r nganh de hoan thien viec thuc thi chinh sach d tinh Ninh Binh nhu sau: r r - Kien nghi cac nganh lien quan tdi linh vuc quan ly tai nguyen phoi r hop chat che hon nua cung vdi nganh thue tham muu cho Uy ban nhan tinh trinh Quoc hoi xem xet sua doi nhung quy dinh ve gia tinh thue tai nguyen, r r r \ r r cac muc thue suat doi vdi loai tai nguyen da, van de mien, giam thue tai r r r r r \ nguyen doi vdi dat san lap Vi tat ca nhung van de hien d dia ban tinh dang cd nhung vudng mac viec thuc thi chinh sach Chinh ly da lam anh hudng tdi nguon thu tu thue tai nguyen va anh hudng tdi cong tac quan ly thue mat nhieu thdi gian cong sue nhung hieu qua kern r r r Trinh Quoc hoi bo sung danh lam thang canh vao dien chiu thue TN Hien r A A A tai, Ninh Binh cd rat nhieu tiem nang ve du lich dang dupe cac doanh nghiep tham gia khai thac su dung nhu: Khu du lich Trang An, Tam Coe Bich Dong, khu du lich Van long - Kien nghi Uy ban nhan dan tinh cap phep khai thac cho cac doanh A A nghiep can tham dinh nang luc kinh doanh, nhu cau thi trudng, tru luong tai r nguyen de cap phep khai thac cd tinh kha thi, tranh hien tuong du an treo, r mua ban cac md khai thac TN Kip thdi thong bao cho co quan thue nhimg don vi dupe cap phep khai thac de theo doi quan ly Doi vdi cac doanh a r a khai thac TN vi pham ve phap Luat thue, cd de nghi xu ly tu phia 100 r x r co quan thue thi Uy ban nhan dan tinh phai xem xet de thu hoi giay phep khai x r x thac theo tham quyen hoac kien nghi Bo Tai nguyen va Moi trudng thu hoi r giay phep r a r - Uy ban nhan dan tinh can chi dao cac nganh ban hanh quy che phoi hop giua cac nganh: Cue Thue tinh, So Tai nguyen va Moi trudng, Sb Cong an, Tai chinh, So Ke hoach va Dau tu viec quan ly TN tren dia ban tinh Quy che phai phan dinh ro trach nhiem, quyen han cua cac co quan r 9 cong tac quan ly khai thac TN de cung phoi hop, to chuc thuc hien r < _ , ' chinh sach thue TN va cac chinh sach kinh te - xa hoi khac lien quan den tai nguyen - Nganh Thue phoi hop voi cac nganh thuong xuyen cong khai cac doanh nghiep khai thac TN vi pham Luat thue, Luat khoang san va cac quy dinh khac cua Uy ban nhan dan tinh tren cac phuong tien thong tin dai chung A A A cua tinh nhu: Bao, Dai Phat va Truyen hinh, Dai truyen Dong thoi thong bao tdi cac to, thon, pho, chi bo noi doanh nghiep cu tru sinh hoat r de doanh nghiep nghiem chinh thuc thi chinh sach thue TN - Uy Ban nhan dan tinh can ban hanh van ban chi dao cac cap chinh a r r r quyen, cac nganh, phoi hop nganh Thue to chuc thuc thi chinh sach; Gan trach nhiem cua moi nganh, moi cap chinh quyen dia phuong b cac khau thuc viec to chuc thuc hien chinh sach 101 KET LUAN r r Thue tai nguyen la loai thue gian thu giu vai trd quan trong he thong thue quoc gia, cung vdi cac chinh sach thue khac, chinh sach r _ r \ r x thue TN la cong cu tai chinh cua Nha nudc de dieu tiet vi mo nen kinh te dat nudc Chinh sach thue TN tac dong manh me tdi viec huy dong nguon thu cho NSNN, hang nam thue TN huy dong cho NSNN tren dudi 10% tong thu NSNN Nguon thu tir thue TN da gop phan quan vao viec X X e e dau tu co sd tang va cai tao mdi trudng noi khai thac, dam bao an sinh xa hoi dia phuorng X A Ngoai viec tap trung nguon thu cho NSNN chinh sach thue tai nguyen X A gop phan quan vao viec quan ly khai thac, sir dung tiet kiem, hieu qua nguon TNTN cua dat nudc Dong thdi, thong qua cac noi dung cua chinh sach da nang cao duoc y thuc cua cac to chuc ca nhan viec quan ly khai thac, sir dung tiet kiem, hieu qua nguon luc TN Cung nhd cac che tai xir phat cua Luat thue ma ngudi nop thue da cd y thuc trach nhiem viec ke khai nop thue Xac dinh duoc tarn quan cua chinh sach thue TN tac dong tdi chien luge phat trien kinh te - xa hoi cua dat nudc, chinh sach thue TN ddi tir nam 1990 den luon luon dugc sua doi hoan thien theo hudng tich cue de phu hop vdi mdi giai doan phat trien cua dat nudc Mac du chinh sach thue TN mdi duoc Quoc hoi sua doi, thong qua va nang len Luat thue r TN nam 2009 la mot buoc tien dang ke qua trinh hoan thien chinh sach phat trien kinh te - xa hoi cua dat nudc 102 ' _ r ' Do vay, viec hoan thien chinh sach thue TN la mot nhung van de het sue can thiet nham thuc hien tot vai tro tap trung nguon thu cho NSNN, dong thdi gop phan vao viec bao ve moi trudng, quan ly khai thac su dung hieu qua, tiet kiem nguon TNTN cua dat nudc Trong luan van tac gia da r r \ giai quyet mot so van de co ban sau: thuc tien nhu: Vi tri vai tro cua thue TN, cac noi dung hoan thien chinh sach r nudc tren the gidi - Phan tich, danh gia thuc trang thuc hien chinh sach thue TN d Ninh Binh Xuat phat tir muc dich va nhiem vu nghien cuu cua de tai, luan van da chi rd nhung cong, han che qua trinh hoan thien chinh sach, chi nhung nguyen nhan cua nhung han che Tir luan van dua cac r phuong hudng va giai phap hoan thien chinh sach thue tai nguyen 103 DANH MUC TAI LIEU THAM KHAO • • Le Van Ai (1996), ThuS Nha nude, NXB Tai chinh, Ha Noi w x Anghen (1962), Nguon goc cua gia dinh, cua che tu huu va Nha r r nudc, NXB Su that, Ha Noi Bo Tai chinh (2005), Chuyen de thue quoc te, NXB Tai chinh, Ha Noi Bo Tai chinh (2010) Thong tu so 105/2010/TT-BTC 23/07/2010 hudng dan mot so dieu cua Luat thue TN va Nghi dinh 50/2010/ND-CP r try 14/05/2010 quy dinh chi tiet mot so dieu Luat thue TN, Ha Noi Bo Tai chinh (2005), “ Bao cao Bo Tdi chinh ke hoach thuc hien chien r r r luge cai each he thong thue den nam 2010”, Ha Noi Bo Tai chinh (2004), Cam nang thong tin thue, NXB Tai chinh, Ha Noi Quang Chung (2009), “7az nguyen khoang san va Thue”, thoi bao kinh te Sai Gon, Thanh Ho Chi minh Chinh phu (2010), Nghi dinh so' 50/2010/ND-CP 14/05/2010, quy ' r y r dinh chi tiet va hudng dan thi hanh mot so dieu cua luat thue tdi nguyen, Ha Noi Cue Thong ke Ninh Binh (2009), Nien giam thong ke, NXB Thong ke, Ninh Binh 10 Cue thue Ninh Binh (2010), “ Bao cao tong ket cong tac thu”, Ninh Binh 11 Joseph E Stiglitz (1995), Kinh te hoc cong cong, NXB khoa hoc ky thuat, Ha Noi 12 Hoang Manh Ha (2003), “Phuong hudng hoan thien he thong chinh sach thue den nam 2010", tap chi Tai chinh, (so 23), trang 15 13 Nguyen Van Hung (2008), Hoan thien chinh sach thue gopphan bao ve moi trudng d Viet Nam, luan van thac sy, Ha Noi 104 r r 14 Duong Hoang Linh, (2008), Hoan thien thue xuat nhap khau o Viet Nam hien nay, luan van thac sy, Ha Noi r r r 15 Bui Xuan Luu, (2003), Giao trinh thue va he thong thue o Viet nam, NXB Bo Tai chinh, Ha Noi 16 Mac - Anghen (1961), tuyen tap, tap 2, NXB Su that, Ha Noi *** r x 17 Le Nhung (2009), “Mien giam thue tai nguyen de bao ve chu quyen ”, thoi bao kinh te Sai Gon, Thanh Ho Chi Minh 18 Minh Ngoc (2009), “ Thuc trang quan ly kho phat trien ”, thoi bao kinh te Sai Gon, Thanh Ho Chi Minh 19 Quoc Hoi (2009), Luat Thue tai nguyen, so 45/2009/QH12, 25/11/2009, Ha Noi 20 Quoc Hoi (2005), Luat khoang san, so 46/2005/QH11, 14/06/2005, Ha Noi 21 Quoc Hoi (2000), Luat ddu khi, so 19/2000/QH10, 09/06/2000, Ha Noi 22 Th.s Bui Van Quyet (2006) “Quan ly hanh chinh cong”, NXB Cong an Nhan dan, Ha noi 23 Tong cuc Thue (2009) He thong van ban phap luat hien hanh ve thue, NXB Tai chinh, Ha Noi 24 Tong cuc Thue ( 2005 ), “Tong ket cong tac thue nam 2005 va nam 2010 - 2005, nhiem vu va giai phap cong tac thue nam 2006, nam 2006 - 2010 ”, Bao cao Tong cuc Thue, Ha Noi 25 Tong cuc Thue (2009), Thue Nha nudc, NXB Tai chinh, Ha Noi r 26 Truong dai hoc mo dia chat - Sb khoa hoc va Cong nghe moi truong > Ninh r \ Binh, (2008), “Dieu tra tong hop cac ca so du lieu ve dia chat r \ r khoang san tinh Ninh Binh ”, bao cao tong ket de tai nghien cuu cap tinh, Ninh Binh 105 y r r 27 Uy ban thuong vu Quoc Hoi (1990), Phap lenh thue tai nguyen, 30/03/1990, ban hanh kem theo Lenh so 34/LCT/HDNN, 09/04/1990 cua Hoi dong Nhd nuac, Ha Noi r r r 28 Uy ban thuong vu Quoc Hoi, (1998), Phap lenh thue tdi nguyen, so 05/ 1998/PL-UBTVQH10, 16/04/1998, Ha Noi 29 UTAR Viet Nam, (2009), “Dp thao luat thue tdi nguyen: Binh luan va r e khuyen nghi”, Ha Noi 30 Cac trang Web www.vibonline.com.vn www.gdt.gov.vn www.duthaoonline.quochoi.vn www.vietnamnet.vn www.econnomy.com.vn www.wattpad.com