I dUng nhllm giam s6 thue tieu thv ~o: Bu()c Bia Sai Gem n()p l!iti
4.Chu d~ nghien cuu
4.1. Danh thue dfii voi thuoc Ja i!J ml)t so quoc gia
- d Hoa Ky, thue d6i voi thu6c la bi danh d ba cap di} thue lien bang, thue tieu dung cua bang va thue tieu dung cua thanh pho~. Ml:lc thue d6i voi bao nho 1.000 dieu la 50,33 USD3
; lo~i bao lOn 1.000 dieu4 la 105,69 USD. M\lc dich cua vi~c danh thue thu6c la nhAm b6 sung khoan chi cho bao hi~m y te va nhAm h~n che chi phi y te di~u tri b~nh ung thu. Dia phuong danh thue thu6c la cao nhat la bang Niu 06c: 4,35 USD (1.000 dieu tuong duong voi 217,5 USD), con danh thue thap nhat la Minesota: 0, 17 USD (1.000 dieu tuong duong voi 8,5 USD).
- d Canada, danh thue d6i voi thu6c la tac d<}ng hinh thanh gia ban le. Ngoai thue lien bang, cac bang ding c6 quy dinh v~
thue d6i voi thu6c la. Thue thu6c la lien bang danh vao nha san xuat, nh~p khflu, ti l~ thue 5 dieu la 0,425 dola Canada (1.000 dieu la 85 do la)5
•
1. Theo Di~u 9 Lu~t thue' tieu thv d~c bi~t nam 2008: Ngtidi n(ip thue' san xuat hang h6a thu(ic di~n chiu thue' tieu thv d~c bi~t g~p kh6 khan do san xuat hang h6a thu(ic di~n chiu thue' tieu thv d~c bi~t g~p kh6 khan do thien tai, tai n~n bat ngC1 duqc giam thue'. Muc giam thue' duqc xac dinh tren co sd t6n that thl,ic te' do thien tai, tai n~n bat ngd gay ra nhung khOng qua 30% s6 thue' phai n(ip cua nam xay ra thi~t h~i va khOng vu'Qt qua gia ttj tai san bi thi~t h~i sau khi du'QC Mi thu'dng (ne'u co).
2. 27 Cigaratte Tax Roites (CFR) 40.23, 27 CFR 41.32. 3. Kh6i luqng 1.000 die'u khoang 3 Pound (1.360g). 3. Kh6i luqng 1.000 die'u khoang 3 Pound (1.360g). 4. Tr<;mg luqng 1.000 die'u khoang 3 Pound. 5. Excise Act § 42 (1), Schedule 11 (b)
176
N goai ra, cac doanh ~ . thu6c la san xuflt1
• Ti l~ th'4
dieu tuong duong 2 dola va 9i
Cac bang danh thue thufl
h~n d bang Ontario, ti I~ J
Canada (1.000 dieu tuong d1'I
ban le thu tU ng11Cii tieu dlJ.nti
dieu la 0,103 dola Canada (1.J
d cac nude thu<}c Lien nti
thu Chi thi ap d\lng chung ,j
tinh theo gia ban va theo s6 i
gia va s6 lu<;Jng it nha'.'t la 57.M
lii Euro/1.000 dieu3• Tuy 3·
Euro thi mi~n ap d\lng dieu .
M<}t s6 qu6c gia trong
2014 ap d\lng ml:lc thu6 60%/gia ban le, cu th~ Ia
d\lng di~u ki~n bAng 60%/ • chau Au tu thang 01-2014 ap d\lng trong qu6c gia IIlinJI
Ngoai ra, ti l~ thue th811jj
thue trong d6 c6 thue tieu d0i4
ngay 21-12-2003, gioi h~n IAA
5-55%, va tu thang 01-2014, .. ~
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