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Hoàn thiện pháp luật thuế môi trường nhằm nâng cao hiệu quả thực hiện ở việt nam TT TIENG ANH

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  • Hoàn thiện pháp luật thuế môi trường nhằm nâng cao hiệu quả thực hiện ở việt nam TT TIENG ANH

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MINISTRY OF EDUCATION AND TRAINING MINISTRY OF JUSTICE HANOI LAW UNIVERSITY DANG KIM PHUONG IMPROVING ON THE LAW OF ENVIRONMENTAL TAX TO ENHANCE ITS IMPLEMENTATION EFFICIENCY IN VIETNAM Major: Economic Law Code: 9380107 SUMMARY OF THE PhD DISSERTATION HANOI - 2021 The thesis is finished at: HANOI LAW UNIVERSITY Supervisor: Prof.Dr Le Hong Hanh Reviewer 1: Reviewer 2: Reviewer 3: The thesis is defended at the University Council of evaluating PhD thesis at … o’clock, date … The thesis is available at: National Library Library of Hanoi Law University INTRODUCTION Rationale Economic growth has made great social progress The growth has increased 80% GDP per person in developping countries in 20 years Living standards have been improved in many countries with more than 660 million people quitting poverty and significant recognised achievements in lots of fields such as illiteracy erasement, education, longevity improvement, reducing the percentage of malnutrition, the percentage of newborn death, baby death and mother death However, more and more proofs have showed that our model of growth and consumption has not been stable Within 250 years, the growth has always accompanied with environmental losses and these losses have threaten the growth prospect and the social achieved progress If nations have kept getting stuck in the mud of this unstable growth policy, they will have to face costly unrestored consequences Therefore, building the policy of developping economic and society in regard of envrironmental stablisation is very urgent, especially with developping countries Green growth is the balanced strategy between the demand of developping economic and reducing poverty and the necessity of avoiding the environmental losses Among tools targeting at green growth, environmenal tax has been mentioned as a basic one It has not only raised a fund for green growth, but also adjusted the behavior of producers as well as consumers in regard of environmental protection In Vietnam, environmental tax has been applied in recent years, but its efficiency and its sphere of influence have not reached high results Some its legal aspects have been mentioned in some researches, but not sufficient and comprehensive In the Vietnamese context of reducing tax rate of many taxes in according with their international commitments, the environmental tax law will be the efficient method to stabilise source of revenue for public budget Therefore, researching the theoritical basis of the environmental tax law, evaluating the efficiency of the legal system of the environmental tax and on this basis giving proposals to amend and improve this legal field are a pressing demand Choosing the title “Improving on the law of environmental tax to enhance its implementation efficiency in Vietnam”, the author has hoped that the thesis has provided scientific points of view and rational valuable proposals to form the legal system toward a goal of environmental protection through applying economic tools in general and tax tool in particular Aim and tasks The aim of the thesis has been to analyse and deepen theoritical issues of environmental tax and the environmental tax law; assess the real situation of this legal field in Vietnam; propose solutions improving the environmental tax law in order to enhance its implementation efficiency in Vietnam For reaching the above aim, in the process of researching the title, there have been following tasks: - Identifying and analysing economic legal aspects of environmental tax tool - Researching different schools of thoughts and theories to building the theoritical basis of the environmental law - Researching and assessing the efficiency of the current provisions that is related to environmental tax on the basis of the built theory - Researching and consulting principles, mode and method of building the environmental law of other nations, especially the approach to deal with tax question - On the basis of the above researches, identifying demands and solutions to improve on the environmental tax law toward a goal of enhancing its implementation efficiency in Vietnam Objects and scale of the study On the basis of the above aim and tasks, the objects of the thesis have been the relations of the environmental tax law and the other relations that has been related to enhance the implementation efficiency of the environmental tax, considering both sides: (i) the real situation of the environmental tax law in regard of meeting the demand of the sustainable economic development and in regard of theoritical points of view of the improvement of the legal system; (ii) the reality of implementing the environmental law The scale of the thesis has been the regulations of the environmental tax and the other regulations relating to enhancing its implementation efficiency, including guidances of adminitrative bodies and the environmental tax law of other choosen nations based on the similarity and the representation Methodology and methods of the study The research of the thesis has based on the methodology of the Marx – Leninism and the Ho Chi Minh thought of state and law Besides them, the author has also used popular methods in researching law such as: comparative method, analytic method, summarisation method and commentation method New research findings The result of researching the thesis has contributed to the new following findings: First, the thesis has analysed and deepened fundamental theoretical issues of environmental tax and the law of environmental tax such as the concept and characteristics of of environmental tax, principles and structure of the environmental tax law and factors affecting the law in this regard Second, the thesis has developed criteria for evaluating the implementation efficiency of the law of environmental tax including the criterion of environmental protection, the criterion of economic efficiency, the criterion of simplicity, the criterion of relative stability and the criterion of social equality Besides it, the thesis has also identified criteria for measuring the level of improvement of the law in this regard Third, on the basis of the criteria for evaluating the implementation efficiency of the environmental tax law, the thesis has combined the analytical method, the comparative law method and method of data collection to assess the real situation of the environmental tax law of Vietnam Besides its advantages, the shortcomings of the environmental tax law of Vietnam still remain such as: i) Taxable objects are still limited; the competence to define taxable objects of the Standing Committee of the National Assembly has not been provided in accordance with the 2013 Constitution; many provisions on taxable objects and subjects to pay environmental tax are not consistent with the law on pesticides, Law on mineral resources, Law on water resources, etc ii) Provisions on bases of environmental tax are not consistent with general international practice; environmental protection tax rates applied for plastic bags, coal, pesticides are not reasonable; excise taxes have not succeeded in guiding consumers, etc iii) Provisions on administrative procedures for environmental tax have not achieved positive results in terms of environmental protection; the cost of tax administration has remained very high; and the law on tax management has not met the requirement of being stable iv) Provisions on supervising and ensuring the compliance with the law on environmental tax have not been strictly implemented and there is no provision on the mechanism to coordinate tax agencies and related ones in managing the collection of environmental tax and severance tax Fourth, on the basis of analysing requirements for improving on the law of environmental tax of Vietnam, the thesis has proposed solutions to deal with the shortcomings of the law in this regard toward the goal of promoting the wide application of tax instruments for environmental protection in Vietnam Scientific and practical meanings The thesis is a specific work of building the theoritical basic of the environmental tax law, of evaluating relative comprehensively the real situation of the environmental tax law in Vietnam with the demand of improving its implementation efficiency Therefore, the thesis contributes to the legal knowledge of the environmental tax law The researching results of the thesis can be applied in practice First, the thesis has proposed the scientific solutions which have contributed to improving the environmental tax law in Vietnam Second, the thesis has contributed to the system of the legal science so that tax agencies, tax payers and others have applied the environmental tax law in a efficient way OVERVIEW OF THE STUDY Published researches relating to the title of the thesis Environmental tax was first applied in OECD in the early 90s of the XX century, there have been lots of researches in this regard in different aspects including domestic ones and foreign ones The title “Improving on the environmental tax law to enhance its implementation efficiency in Vietnam” has inherited these results and continued to develop in new directions 1.1 Theoritical researched results on the environmental tax law 1.2 Researched results on the real situation of the environmental tax law and the solutions improving it in Vietnam 1.3 Assessing researched issues on the basis of the thesis’ aim Though researching the published projects, there has been some following conclusions: First, some project results have been inherited and continued to develop in the thesis, however, there has not been any project researching on environmental tax comprehensively in the regard of legal science Second, the theory of the environmental tax and the law in this regard have not been researched comprehensively and totally, but leaned toward economics, or toward some theoritical aspects, or covered with the theory of the law of applying economic tools in environmental protection Third, some theories of the environmental tax and the law in this regard have not been researched thoroughly such as: the nature of the environmental tax, the object, the scope and the principles of this legal field Fourth, the real situation of the environmental tax law in Vietnam has not been assessed thoroughly Many projects have only described, interpreted or listed regulations, but not analysed their efficiency thoroughly Fifth, many projects have mentioned the experience of other nations of building and implementing the environmental tax law, but some questions have not been researched yet, such as what lessons could be applied in Vietnam, to what extent it could be applied and the process of applying it Sixth, solutions for improving on the environmental tax law have not been researched systematically and some of them have been diffcult to be feasible Orientation of researching thesis 2.1 Research questions and hypotheses With the title “Improving on the environmental tax law to enhance its implementation efficiency in Vietnam”, the author has mentioned following research questions and hypotheses: - The 1st question: What is the environmental tax? The 1st hypothesis: The environmental tax includes taxes relating to environmetal protection The 2nd hypothesis: The environmental tax includes taxes which have taxable base relating to the environment directly and have the main aim of the environmental protection Expectational result: This question has been expected to be solved in the Chapter of the thesis The Chapter has analysed definition, characteristics and role of environmental tax and interpreted which taxes have been classified as environmental tax - The 2nd question: Is the tax of environmental protection which is regulated in the Law on the tax of environmental protection 2010 understood like environmental tax (or green tax) in other nations? The 1st hypothesis: The tax of environmental protection which is regulated in the Law on the tax of environmental protection 2010 is understood like environmental tax (or green tax) in other nations The 2nd hypothesis: The tax of environmental protection which is regulated in the Law on the tax of environmental protection 2010 has had so narrower than the law on environmental tax in other countries Expectational result: This question has been expected to be solved in the Chapter and Chapter of the thesis Chapter has provided the theoritical basis of the environmental tax law, Chapter has evaluated the detail advantages and disadvantages of the law in this regard in Vietnam on the basis of the comparison with this field of law in other nations - The 3rd question: In order to enhance the implementation efficiency of the environmental tax law, which solution is the urgentest in the current period? The 1st hypothesis: Solving the shortcomings of the environmental tax law is the solution that is necessary to carry out right away The 2nd hypothesis: Which solution is necessary to gain the efficiency depends on the different class of the environmental tax Expectational result: This question has been expected to be solved in the Chapter and Chapter of the thesis On the basis of assessing the real situation of the environmental tax law of Vietnam in Chapter 2, Chapter has analysed the demands and the solutions improving on this legal field to enhance its implementation efficiency 2.2 Detail proposals of research On the basis of the assessment of the above publishments related to the thesis and the above hypotheses, detail proposals of research are given as follows: First, researching theoritical points of view of environmental tax and of the law in this regard Second, researching the theoritical issues of the implementation efficiency of environmental tax law, the criteria and the indexes of evaluating the law in this regard Third, assessing the implementation efficiency of the environmental current tax law in Vietnam, in particular: assessing the regulations on the taxable objects, the taxable subjects, the taxable base, the tax management and the social – economic impacts of environmental tax Fourth, researching the scientific solutions contributed to improve the environmental tax law in Vietnam, in particular: identifying the basic demands of the improvement on the environmental tax law, building the detail solutions to overcome its shortcomings and enhance its implementation efficiency in Vietnam 2.3 Theoritical bases The thesis is based on the following theories: - Theory of sustainable development - Theory of green growth - Theories of tax - Theory of correspondence between law and real life as a symbol of relation between infrastructure and superstructure - Theory of law and economics 2.4 Main content Besides the introduction, the conclusion and the overview, the main content of the thesis consists of chapters which will be presented as follows Chapter 1: THEORITICAL BASIS TO IMPROVE ON THE ENVIRONMENTAL TAX LAW IN ORDER TO ENHANCE ITS IMPLEMENTATION EFFICIENCY 1.1 Theoritical issues of environmental tax 1.1.1 Development of environmental tax The environmental tax started to come out into society because of the environmentalism in the 18th , 19th century and the environmental protection as the tool of preventing and improving social disasters Arthur C Pigou (1877 – 1959) had influence on the idea of developping the environmental tax which attached to the economics of social welfare, so this tax has been also called the Pigouvian tax 1.1.2 Definition of environmental tax The term environmental tax has been called ecological tax or green tax by many documents This term has been approached from much different angles and there has not been the only exact definition of environmental tax Within the thesis, environmental tax (or ecological tax, or green tax) has included taxes that have had taxable base relating to environment directly and had main aim of environmental protection With this approach, in the tax system of Vietnam, taxes which have classified as environmental tax have included: the tax of natural resources regulated by the Law on the tax of natural resources 2010, the tax of environmental protection regulated by the Law on the tax 10 improving and innovating technologies in the regard of environmental protection Third, the environmental tax has contributed to increasing public budget 1.2 Principles, structure and factors affecting environmental tax law 1.2.1 Principles of environmental tax law The environmental tax law is a part of the tax law system, so it needs to comply with the basic principles of the tax law Besides, the environmental tax law needs to ensure special following principles: principle of sustainable development and polluter pay principle 1.2.1.1 Principle of sustainable development For practising the principle of sustainable development, the environmental tax law needs to meet following demands: - The design of the environmental tax needs to be reasonable so that it becomes the tool adjusting polluters’ behavior in regard of reducing or restricting negative impacts on the environment - The wealth distribution and redistribution impact of the environmental tax are especially important - Harmonising the demand of economic development and environmental protection is an important requirement with the environmental tax policy 1.2.1.2 Polluter pay principle (PPP) To ensure the polluter pay principle, the environmental tax law needs to include following contents: - The level of the environmental tax to each of polluted products has to reflect its level impacting on the environment, it means that the tax level has to compensate for social costs to recover environmental damages of these polluted products - The scale of the taxable environmental objects needs to enlarge as much as possible to cover polluted objects - The real taxable subjects have to be the ones that negative impacts on the environment 1.2.2 Structure of environmental tax law 1.2.2.1 Regulations on content of the environmental tax law 11 - Regulations on environmental taxable objects The environmental taxable objects have been polluted services and goods or negative behavior on the environment Depending on the ability of the tax management of each nation, the environmental tax law of that nation would have regulated the taxable object large or narrow - Regulations on environmental taxable subjects The tax law of nations has often regulated the taxable subjects who have been organiser, individual producing, trading taxable objects or subjects having negative behavior on the environment - Regulations on grounds for environmental tax payment The grounds for environmental tax payment show causes of negative impact on the environment which it has tended to limit happenning 1.2.2.2 Regulations on environmental tax management - Regulations on the administrative procedure of the environmental tax include: registration, listing, charging, paying, tax definition, tax exemption, tax reduction, tax collection, tax refund, tax erasement, etc – Regulations on the supervision on and ensuring of the environmental tax law include: managing information of tax payers, tax inspection, tax assessment and dealing with breach of tax law, tax complaint, denouncement, solving disputes that arise from tax management 1.2.3 Factors impacting on environmental tax law The law in the developping process depends on much different factors It is very difficult to consider all factors governing the environmental tax law because of their diversity and reciprocal impacts However, from the most general point of view, there are some main factors impacting on the environmental tax law, including: policy and line of social – economic development of governing party; social – economic condition of country and context of international integration; tax managing system and interest relationship between the State and tax payers; interaction of legal parts; legal executive ability of tax payers 12 1.3 Theories of efficiency of environmental tax law 1.3.1 Overview of efficiency of environmental tax law The efficiency of the environmental tax law is its impacting result in the correlation of its expenditure The impacting result of the environmental tax law can be positive, or negative, or no considerable impacts Evaluating the legal efficiency in general and evaluating the efficiency of the environmental tax law in particular include the content of evaluating the efficiency of the legal implementation The legal implementation is one of important conditions ensuring the legal efficiency 1.3.2 Criteria for evaluating efficiency of environmental tax law 1.3.2.1 Criterion of environmental protection This criterion can be measured via data: percentage of quantity of taxable proceduced objects comparing with the time before promulgating environmental tax; percentage of polluted air, waste comparing with the time before promulgating environmental tax; changes in economic structure (percentage of industries using much fossil fuel comparing with industries using clean, renewable energy) 1.3.2.2 Criteria of economic efficiency - Criterion of balancing benefits of government and tax payers For this criterion, the relation between the government and tax payers need to be comprehended as the relation between the government and citizens in the field of the environmental tax The indexes identifying the situation of balancing their benefits include: percentage between environmental tax revenue and GDP; impacts of environmental tax on industries’ competitive capacity; impacts of environmental tax on percentage of working people; impacts of environmental tax on structure of national economy (investment index of green technology, …) - Neutral criterion and criterion of balancing economic benefits for different types of subjects The neutrality of the tax is not to include social policies in tax Ensuring the tax’s neutrality will make the tax law be simplier, decline administrative tax cost and create stable revenue for public budget - Percentage of administrative cost and tax revenue 13 The administrative tax cost is the expenditure of the public budget for administrative departments, including direct and indirect expenditures related to organisation and operation of entire tax departments, custom departments and other ones - Cost of tax payers to comply with environmental tax law This cost can be measured by indexes of time, money which tax payers have to spend in order to learn about law and processes according to the regulations of the environmental tax law - Level of compliance (percentage of real revenue and potential tax) Level of compliance = (real revenue: potential tax) x 100% Potential tax of a nation reflects ability of encouraging social welfare in its public budget 1.3.2.3 Criteria of simplicity Evaluating the simplicity of the environmental tax law not only considers words and sentences in regulations, but also evaluates the legal system regulated this field 1.3.2.4 Criteria of relative stability and potential forecast Relative stability and potential forecast are important criteria to evaluate the efficiency of the environmental tax law because entrepreneurs always consider tax law (in general) as business law that they need to count when building their development strategy Moreover, these criteria also ensure taxpayers’ legitimate rights and are a factor to measure attractive level of investment environment in each country 1.3.2.5 Criterion of social equity According to international experience, parameters measuring social impacts of environmental tax include: impact of environmental tax on consumer price index, income distribution and income level of household In general, about social equity, impact of environment tax depends largely on use of tax revenue through mechanism of revenue exchange or sponsoring people who endure this tax 1.4 Criteria of assessing perfection level of environmental tax law 14 Determining criteria of improving environmental tax law to have scientific basic for this task is necessary because they are standards, meters, qualities or signs to recognise and evaluate perfection level of environmental tax law In respect of theory, criteria for measuring perfection level of this legal field include: comprehensiveness, unification and synchronicity, correspondence and feasibility, finally legislative technology Conclusion of Chapter Chapter 2: EVALUATING SITUATION OF ENVIRONMENTAL TAX LAW IN VIETNAM WITH THE DEMAND OF IMPROVING PRACTICAL EFFICIENCY 2.1 Evaluating legal regulations of environmental tax policy with the demand of improving practical efficiency 2.1.1 Evaluating legal regulations of environmental taxable objects and taxpayers 2.1.1.1 Taxable objects and taxpayers according to the Law of environmental protection tax The subject – coverage of the environmental protection tax of Vietnam is still narrow regarding criterion of environmental protection The competence of the National Assembly Standing Committee in complementing taxable objects and determining specific tax rate to each goods is not consistent with the 2013 Constitution of the competence of the National Assembly and the National Assembly Standing Committee regarding criterion of simplicity and relative stability Regulations on taxable objects in the Law of environmental protection tax are not sufficient and not embrace real circumtances regarding criterion of equity 2.1.1.2 Taxable objects and taxpayers according to the Law of natural resources The competence of the National Assembly Standing Committee in complementing taxable objects of the natural resource Law and listing which natural resource belonging to taxable object 15 lead to the same shortcomings that have analysed at point 2.1.1.1 with regard to the criterion of simplicity Regulation at Point c Item Article is not reasonable and facilitates unauthorized exploration of natural resources Regulation of name of natural water is not united in the Law of natural resources Regulations of taxable objects according to the above listing method result in both redundancy and deficiency, lessening the transparency of the Law, thence making lack of equity of natural resources and risking them exhausted exploitation with regard of criterion of environmental protection and criterion of economic efficiency 2.1.1.3 Taxable objects and taxpayers according to the Law of special consumption tax (or excise tax) Putting special consumption tax on harmful goods and services to environment and human health accords with reality and international normal practice, contributes to form social healthy and equitable consumer trend, encourages producing and consuming goods that suit country’s economic situation in recent period of time with regard to the criterion of environmental protection Apart from these advantages, the law of special consumption taxable objects remains following shortcomings: taxing cars that base on criterion of number of seat is unreasonable; diesel, light gas and flight fuel not list in taxable objects; petrol is taxed with the same excise tax rate, not distinguishing its octan index or sulphur content The current Law of excise tax does not regulate taxable objects which are naptha, condensate, reformade component and other component making up gasoline in order to simplify administrative procedure and reduce administrative expenditure of both entrepreneurs and tax agency with regard to the criterion of economic efficiency Putting excise tax on votive objects and votive papers is a positive solution in order to contribute to reduce consuming these goods 2.1.2 Evaluating regulations on grounds for environmental tax payment 16 2.1.2.1 Grounds for tax payment according to the Law of environmental protection tax Regulation on flat rate of environmental protection tax is to ensure executing its essential following objective: changing productive and consumption behaviors, reducing harmful impact to the environment, simply and transparently practice, public budget revenue not depending on fluctuation of goods price with regard to the criterion of environmental protection Apart from these advantages, regulation on the grounds for tax payment according to the current environmental protection tax Law remains following limitations: the environmental tax rate frame is unreasonable and does not have distinction between different goods about their pollution level The Law of environmental protection tax regulating grounds for tax payment does not reach high efficiency in regard to economic efficiency Plastic bags, pesticides belonging to limited use group and HCFC increase number of consumption, but their tax revenues decrease or not colleting any taxes 2.1.2.2 Grounds for tax payment according to the Law of natural resources Although law makers have made much effort, the changeable unforeseen situation of the Law of natural resourses still remains; the compatibleness between the natural resourse Law and other laws is still weak with regard to the criterion of simplicity and the criterion of relative stablisation Regulations on grounds for natural resourse tax payment not encourage to deeply process minerals and decrease nation’s natural resource value with regard to the criterion of environmental protection and the criterion of economic efficiency Ensuring equity between the State, entrepreneurs and local communities where exploit minerals, deeply ensuring equity between current generations and future ones in exploiting and using natural treasure are not resolved well 17 2.1.2.3 Grounds for tax payment according to the Law of special consumption tax Special consumption tax rate of tobaco is so low that it can not limit buying power of this goods, thence leading negative impact to human’s health and causing environmental pollution with regard to the criterion of environmental protection Current regulations on grounds for tax payment according to the Law of special consumption tax are not consistent with international general rules and not gain high economic efficiency 2.2 Evaluating regulations on environmental tax management with the demand of improving practical efficiency 2.2.1 Evaluating environmental tax regulations on administrative procedure The law of environmental tax management does not gain high efficiency of reducing environmental polluted products, does not create positive clearly impacts on people’s environmental protection consciousness, Vietnam’s green house gas continues to increase every year, efficiency of using energy is low in regard to the criterion of environmental protection The current law of tax management contributes to promoting application of information technology to this task, helping reduction of State and people’s expenditure in regard to the criterion of economic efficiency Apart from the above positive results, one of the largest shortcomings of tax management is very low ability of forcasting potential tax revenue exactly Vietnam’s expenditure of tax management and legal obedience are more expensive than other regional countries and international ones It can be said that tax management has the bulkiest and most complicated legal document system, they are also modified, added or replaced regularly with regard to the criterion of simplicity and relative stabilisation 2.2.2 Evaluating regulations on supervision on and ensuring implementation of environmental tax law 18 Regulations on ensuring implementation of environmental tax law remain inadequacies in practice so that they not give positive impact on environmental protection The environmental tax law has gained some positive results in regulating supervision on and ensuring legal obedience in regard to the criterion of economic efficiency However, inspection and examination of legal tax offence not reach high efficiency in practice Tax payers are not of equal implementation of environmental tax law with regard to the criterion of social equity Conclusion of chapter Chapter 3: SOME DEMANDS AND SOLUTIONS OF IMPROVING ENVIRONMENTAL TAX LAW TO ENHANCE ITS PRACTICAL EFFICIENCY IN VIETNAM 3.1 Demands of improving environmental tax law in Vietnam 3.1.1 Institutionalising opinion, guideline and policies in sustainable development of Party and State 3.1.2 Ensuring efficiency and unification of environmental tax law and other tax law 3.1.3 Meeting Vietnam’s international environmental protection via using economic tools treaties of 3.2 Some solutions contributing to improve environmental tax law in order to enhance its practical efficiency in Vietnam 3.2.1 Some solutions improving environmental tax law of its content 3.2.1.1 Taxable object and tax payer according to the Law of environmental protection tax First, it is necessary to research on checking and adding taxable environmental protection object, especially those goods are taxable environmental objects according to international general rules such as: chemical fertilizer, cigarette, coal gas and natural gas 19 Second, it is necessary to modify and complement regulation at item Article of the environmental protection tax law to clearly specify that HCFC produced or imported as a mixture belongs to taxable object Third, it is necessary to remove regulation at Item Article of the Law of environmental protection tax 2010 3.2.1.2 Taxable objects and tax payers according to the Law of natural resource tax First, it is necessary to remove regulation at Item Article of the Law of natural resources tax 2009 Second, it is necessary to unify name of natural water at Article 2, Item Article and Article of the Law of natural resources tax 2009 Third, it is necessary to research and add some natural resources of high economic value to taxable object such as: red coral, columned-shape basalt rocks used as high-grade building rocks Fourth, Point c Item Article of the natural resources tax Law needs to add phrase “licensed exploitation” before paragraph “small odd exploitation” 3.2.1.3 Taxable objects and taxpayers according to the Law of special consumption tax First, taxing special consumption tax on cars should depend on criterion of their level of consuming fuel It should be considered to remove regulation of taxing on electric cars and bio-fuel cars Second, it is necessary to add diezel and light gas fuel to taxable special consumption object For petrol, it is necessary to distinguish its taxable line according to its sulphuric lever (or octan index) 3.2.1.4 Grounds for tax payment according to the Law of environmental protection tax First, environmental protection tax rate should be absolute according to each kind of goods, not maximum and minimum rate 20 Second, regulation on taxable rate of petrol and oil should depend on their sulphuric level to correspond with both pollution level of each goods and international general rules Third, it is necessary to consider increasing taxable rate of coal Fourth, for fertilisers, it is necessary to remove the phrase “belonging to limited use group” at Item 5, 6, 7, Article environmental protection tax Law 2010 Taxable object “herbicide” regulated at Item Article environmental protection tax Law needs to be replaced by the phrase “weedkiller” to ensure legal unification Taxable rate of each fertiliser needs to be determined by its negative impacts on environment and human health Fifth, environmental protection taxing mode of plastic bags should base on their numbers because its effect of environmental protection is better It is necessary to increase tax rate of plastic bags because the current rate is inefficient, inconsistent with their impact on environmental pollution level In long period, it should be restricted to produce environmental unamiable plastic bags 3.2.1.5 Grounds for tax payment according to Law of natural resources First, it is necessary to overcome instable (relative) situation and weak forecast ability of natural resources law Second, it is necessary to amend Point a and Point c Item Article of natural resources law Third, it is necessary to exclude expenditure of production, manufacture and export from taxing price for natural exploited resources which have not been sold yet until they are produced and manufactured into new product of natural resources Fourth, determining natural resources tax rate for minerals needs to be balanced on summarizing all revenues collecting from these products Fifth, Vietnam should consider forming natural resources fund in order to efficiently manage revenues of exploiting minerals, limit shocks of market fluctuation and create financial resources for future generations and go to sustainable development 21 3.2.1.6 Grounds for tax payment according to Law of special consumption First, it is necessary to increase special consumption tax rate of cigarettes to ensure that percentage between their tax and retail price is minimum 65% according to WB and WHO recommendation and international general trend Second, it is necessary to consider applying absolute tax rate With some goods, it is necessary to apply both relative tax rate and asolute one in order to improve efficiency of consumption guidance 3.2.2 Some solutions for improving law of managing environmental tax 3.2.2.1 Environmental tax law in regard to administrative procedure First, it is necessary to strengthen collecting environmental protection tax with plastic bags, insecticides and HCFC Second, it can be to step up reducing GHG in all field including land use, changing land use, forestry, agriculture, waste and industry, especially fuel production and consumption Third, three main steps to ameliorate ability of forecasting potential tax revenue in Vietnam include: consolidating data basis with tax revenue and economic ones; training officials of Forecasting Tax Revenue Department; and building real forecasting model Fourth, it is necessary to research advanced tax management mode of other nations in the world to reduce expenditure of tax management Decision number 13/2006/QĐ-TTg should be considered to amend Fifth, it is necessary to focus on implementing some tasks and solutions of building and improving institution and arranging legal implementation in order to reduce expenditure of legal compliance Sixth, law of tax management needs to be strengthened its stabilization and obiviousness, to be ameliorated situation of legal changing regularly documents 3.2.2.2 Regulations on supervision and ensuring implementation of environmental tax law First, it is necessary to complement concrete regulations on co-ordinative mechanism between tax department and one of 22 environment and resources in regard with defining taxable resources output Second, it is necessary to complement concrete co-ordinative mechanism between main office and related offices to define their co-ordinative presiding responsibility and mode in regard with management of resources tax in particular and management of resources exploitation in general Third, it is necessary to research legal and financial mechanism in order to strengthen applying modern technology in supervising and defining exploited resources output Fourth, it is necessary to strengthen role of local authorities in regard with management of resources exploitation via determining responsibility of leader’s these institutions Fifth, Vietnam needs to consider participating in Extractive Industries Transparency Initiative (EITI) Conclusion of Chapter CONCLUSION OF DISSERTATION Through the study of improving environmental tax law to enhance its practical efficiency in Vietnam, there are some main conclusions as follows: First, building theoritical foundation of improving environmental tax law has very important meaning and is basis to evaluate efficiency of this legal field, thence propose feasible solutions in order to enhance its practical efficiency The Dissertation has built criteria of evaluating efficiency of environmental tax law as well as criteria of determining perfection level of this legal field They are meters and standards to analyze and evaluate current situation of the law of environmental tax Second, beside positive results the environmental tax law of Vietnam remains following shortcomings: i) The subject-coverage of environmental tax law is still narrow; The competence of the National Assembly Standing Committee in determining taxable objects is not consistent with the 2013 Constitution; Many regulations on taxable objects, payers of environmental tax are 23 inconsistent with provisions in specific legal areas, etc ii) Regulations on grounds for environmental tax payment are not consistent with the international rules and practices; The environmental tax rates applicable to plastic bags, coal and pesticides are not reasonable; The method application of special consumption tax on products and goods potentially causing environmental pollution is ineffective, especially in the orientation of consumption needs, etc iii) Administrative procedures regarding environmental tax have not achieved positive results in environmental protection; Costs of tax administration are very high; The stability of environment tax law is not yet reachable iv) The supervision on and ensuring of implementation of environmental tax law are not been strictly implemented; lacking of coordination mechanism between tax authorities and relevant agencies in the management and collection of environmental tax Third, from the evaluation of the current situation, the Dissertation determines solutions of improving environmental tax law on the bases of ensuring institutionlizing Communist Vietnamese Party’s opinions, guidelines and policies about management of natural resources, environmental protection, restructuring government budget, building secure and stable national finance, meeting demand of international integration The study result of the Dissertation has showed that realising right nature and role of environmental tax, exactly determining criteria of efficiency of environmental tax law are important bases in order to evaluate real situation of this legal field, thence proposing solutions of improving it and contributing to nation’s sustainable development 24 LIST OF SCIENTIFIC PUBLISHED ARTICLES RELATING TO TITLE OF THESIS Dang Kim Phuong (2017), “Law of environmental protection tax with policy of sustainable development”, Law and Development Review no 3+4/2017, p - Dang Kim Phuong (2017), “Vai trị thuế mơi trường cải cách sách tài khóa lĩnh vực mơi trường”, Tạp chí Pháp luật phát triển số 5+6/2017, trang 78 - 83 Đặng Kim Phương (2017), “Tiếp cận khái niệm thuế mơi trường”, Tạp chí Luật học số 7/2017, trang 56 - 68 Đặng Kim Phương (2017), “Xây dựng tiêu chí đánh giá hiệu pháp luật thuế mơi trường”, Tạp chí Luật học số 10/2017, trang 37 - 47 ... trị thuế mơi trường cải cách sách tài khóa lĩnh vực mơi trường? ??, Tạp chí Pháp luật phát triển số 5+6/2017, trang 78 - 83 Đặng Kim Phương (2017), “Tiếp cận khái niệm thuế mơi trường? ??, Tạp chí Luật. .. số 7/2017, trang 56 - 68 Đặng Kim Phương (2017), “Xây dựng tiêu chí đánh giá hiệu pháp luật thuế mơi trường? ??, Tạp chí Luật học số 10/2017, trang 37 - 47 ... environmental protection tax of Vietnam is still narrow regarding criterion of environmental protection The competence of the National Assembly Standing Committee in complementing taxable objects
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