80 CIAO DUC VA DAO TAO TRlfONG DAI HOC KINH TE TP HO CHi MINH f>INH VU PHONG Chuyen nganh: Tai chinh, luu thong tien t~ va tin d~;~ng Ma so: 5.02.09 LUAN VAN THAC Sl KINH TE NguOi hucmg dftn khoa hQc: PGS.TS NGUYEN THJ DIEM CHAU ·~ - ~ ~ P'QGIAOD CVAEJ_~~T~O TIIIIJONG f)H KINH TE TP HC 'J: { l _1 THU VJ~N I l !if ~?,? T~ H6 Chi Minh, thang 6/2003 DANH MVC CAC CHU VIET TAT roc-a - - - - - AFfA: Asean free trade area- Khu Vl,l'c m~u dich tt1 ASEAN APEC: Asia- Pacific economic cooperation- Hqp tac kinh te" Chau A- Thai Binh Du'ong -·· ASEAN: Association of south east asian nations- Hi~p h(>i cac qu6c gia Bong NamA CEPT: Common effective preferential tariff scheme - Chttong trlnh u'U dai thue" quan c6 hi~u b;c chung CIF: Cost, Insurance, Freight- Ti~n hang, Bao hi~m Phi v~n tai CNH- HDH: Cong nghi~p h6a- Hi~n d~i h6a C/0: Certificate of orgin - Gifiy chll'ng nh~n xufit xU' EU: European union- Lien minh Chau Au GATT: General agreement of tariff and trade - Hi~p dinh chung Thue" quan va thttong m~t GDP: Gross domestic product- T6ng san ph~m qu6c n(>i GTGT: Gia tfigia trmg HS: Harmonized system- H~ th6ng di~u hoa IMF: International monerary fund - Quy ti~n t~ qu6c W MFN: Most favoured nation- T6i hu~ qu6c NAFfA: North American free trade area- Khu Vl,l'c m~u dich tt1 Bllc My NSNN: Ngan sach nha nttoc ODA: Official development assistance - Chttong trlnh h6 trt phftn thu nh~p ciia xa h(>i dttqc ~P trung d~ ph1;1c vt;l nhu cftu chi tieu ciia nha nttoc Kinh te' la co sC1 ciia thue', thu€ giln ch~t voi san xuift kinh doanh va ki~m soat thu nh~p cua mi t6 chuc va ca nhan d~ d(>ng vien va dieu hoa thu nh~p, dieu tie't kinh t€ Ngu6n thu tir thu€ cho ngan sach chi co th~ tang nhieu tren ccJ sd nen kinh W phat tri~n va d:;tt hi~u qua cao Ngttqc l:;ti, qua thu thu€ phai gop phftn kich thich san xuift kinh doanh phat tri~n, thuc dfty thgc hanh tie't ki~m ve mi m~t san xuift va tieu dung m(>t each hqp ly d~ t:;to ngu6n thu thu€ cang cao - Thu€ doi giln lien voi stf doi ciia nha nttoc Nha nttoc d:;ti di~n cho quyen lqi ciia giai cilp tho'ng tti xa h(>i, nen ban chift ciia nha nttoc quye't d!nh ban chift ciia thu€ Nha nu'oc mang ban chift giai cilp nen thu€ cling mang ban chift giai cilp - Thu€ th~ hi~n tinh xa h9i rift r(>ng rai Tntoc he't vi thu€ thu vao toan dan, thu€ co lien quan de'n mi t6 chuc, ca nhan xa h(>i Thu€ giln lien voi nha nttoc nhu'ng cd che" "Bang chi d~o nhan dan lam chii, nha mtoc quan ly" thi chi c6 nha mtoc la chii th€ nhftt c6 chll'c nang quan ly toan xa h{>i Thue" la cong c1;1 c6 hi~u llfc du'i 1.1.3 Chuc nang cua thut: 1.1.3.1 Chll'c nang phan ph6i va phan ph6i l~i: Bay la chll'c nang cd ban, d~c thu nhftt rna tftt ca cac nu'oc deu phai sii' dl;lng Thong qua chll'c nang nay, cac quy ti8n t~ ciia Nha mt6c dttng va t6n ~i ciia Nha mt6c Chinh chll'c nang phan ph6i va phan ph6i l~i ciia thue" chufin bi cho Nha nttoc nhii'ng kha nang hi~n thlfc d€ phan ph6i l~i m{>t b{> ph~n GDP, GNP nhlim thlfc hi~n chll'c nang ciia Nha nu'oc thong qua vi~c huy d(>ng ngu6n thu vao NSNN 1.1.3 Chll'c nang dieu tie"t Vl mo nen kinh te": Thue" tfl!c tie"p tac d{>ng vao thu nh~p ciia m6i th€ nhan, phap nhan; thue" tac d{>ng gian tie"p vao thu nh~p thong qua gia tren thi trttong nen c6 tac d{>ng rftt lon lam tang len ho~c giam di nhu cftu Nhu' v~y xet ve ye"u t6 nhu cftu tren thi tru'ong thi vi~c danh thue" cfing c6 tac d(>ng tfl!c tie"p de"n san xuftt, qua trlnh chuy€n dich cd cftu kinh te' Thue" tac d(>ng vao qua trlnh san xuftt xa h{>i tren ca ye"u t6: tu' li~u lao d{>ng, d6i tu'ng va sll'c lao d(>ng Khi ngttoi lao d(>ng nh~n ti8n lttdng h se chi dung vao vi~c mua s~m hang hoa, dich V1:1 ph1;1c V1:1 cho nhu cftu sinh ho~t ciia minh va n{>p thue" Luc d6 tlme" tac d(>ng de"n qua trlnh san xuftt theo hu'ong: M(>t la, thue" se anh huang de"n mll'c d(> va cd cftu ciia Wng cftu, d6ng thoi thong qua co che" ciia mll'c cftu tren thi tru'ong c6 th€ thuc dfiy ho~c h~n che" san xuftt Hai la, mll'c d{> danh thue" tren thu nh~p cfing anh huang de"n vi~c xac dinh ti8n lu'dng Bdi vi tinh toan ti8n lttdng, gioi chii nhan va ngttoi lam thue bao gio cfing chu y de"n ti~n thue" nhu' la m{>t ye"u t6 ciia ti8n lu'dng, phai dttt lo~i chi phi v~n chuy~n Ne'u vi~c danh time' quan bt!ng ho~c Ion hon chenh l~ch gia giii'a hai th! tntong thl se khong c6 vi~c v~n chuy€n hang hoa tll' nu'oc xuftt khffu de'n nuoc nh~p khffu Xet qua trlnh v~n d(>ng ciia hang hoa qua cii'a khffu thl thue' quan c6 2lo~i: - Thue' xuftt khffu: thue' danh tren hang hoa xuftt khffu qua khoi bien gioi qu6c gia - Thue' nh~p khffu: thue' danh tren hang hoa nh~p khffu tll' thj tntong nu'oc ngoai vao tht tntong nu'oc Trong di~u ki~n n~n kinh te' md, cac khai ni~m "cii'a khffu", "bien gioi qu6c gia", "tht tntong nu'oc", "tht tntong nu'oc ngoai", can du'ng hon bdi xuilt hi~n cac hlnh thuc kinh te' nhu' khu oong nghi~p, khu che' xuftt, khu kinh te' cii'a khffu, du'ng voi cac quy che' d~c thu, du'i nghi can b(> chu chcit triin khai nhit;m V1:1 nam2001, TP H6 CmMinh 29 Tfing C1;1C Hai quan (2001), C(>ng d6ng doanh nghit;p, co quan Hai quan va Hi~p djnh tri gia GATTIWTO 62 30 T6ng c1;1c Hai quan (2002), Nien giam th6ng ke hai quan nam 2000 31 Trftn Blnh Nghiem (200 1), Vi~t N am huong tOi 2010, NXB Chinh tJ.i qu6c gia 32 TS Kim Ngc (2002), Kinh W the' gioi 2001-2002: B~c di~m va tri~n vng, NXB Chinh tJ.i qu6c gia 33 TS Nguy~n Van Chlnh (2002), Kinh W Vi~t Nam d6i moi nhii'ng phan tich va danh gia quan trng, NXB Th6ng ke 34 Vo Thanh Thu (2001), Hoi dap v~ Hi~p d!flh thu'dng m~i Vi~t- My, NXB Th6ng Tai li~u djch sang tilng vi~t: 35 Alain Ruellan (1992), Thue' 36 P.A.Samuelson- W.D.Nordhaus (1997), Kinh Whc, NXB Chinh tri qu6c gia 37 John H Jackson (2001), H~ th6ng thu'dng m~i the' gioi, NXB Thanh nien 38 K.Bubl- R Kruege - H.Marienburg, Toan cftu h6a voi cac nu'oc dang phat tri~n, NXB B~i hc Qu6c gia Ha N()i Tilnganh 39 Seligman E.R.A, Essays in taxation, 1Oth edition, New York 63 PIIVLVC -f-0(\).1- Bang 2.1: T'mh hlnh tho tho~ x~t ~P khio tu 1988-1991: Nam T6ng tho NSNN tit tho~ Don vi tfnh: tY d6ng , Tho~ NK!f6ng tho Tho~~P khio** NSNN tit tho~(%) 6,16 131 1988 2.126 1989 4.971 363 7,30 1990 6.490 750 11,56 1991 8.630 1.100 12,75 Ngufm: * B9 Tai chinh ** T6ng eve Hai quan Bang 2.2: T'mh hlnh tho tho~ ~P khio tu 1992-1995: Nam T6ng tho NSNN tit tho~ Don vj tfnh: tY d6ng Tho~ NK!f6ng tho Thot~p khio** NSNN tit tho~(%) 15,74 2.914 1992 18.514 1993 28.623 6.398 22,35 1994 36.520 7.868 21,54 1995 53.931 10.988 20,37 Ngufm: * B9 Tai chinh ** T6ng eve Hai quan 64 Bang 2.3: T'mh hlnh thu thut ~P kiUfu tit 1996-2002: Dan vj tfnh: Nam T6ng thu NSNN titthut* Thut~p Wu** tY d6ng Thut NK!f6ng thu NSNN tit thut (%) 1996 60.925 12.909 21,19 1997 63.303 11.472 18,12 1998 68.250 13.565 19,88 1999 77.741 12.621 16,23 2000 90.540 12.584 13,90 2001 101.495 14.522 14,31 2002 109.412 16.264 14,86 Ngufm: * B(> Tai ehinh ** T5ng eve Hai quan Bang 2.4: Ty I~ thut ~p kiUfu danh nghia va th\fc tt 1992-2002 Nam Mucthut Thut~p T6ngkim Tjgbih6i Thut~p swttblnh Wu(ty ngttch~p dmii kiUfulkim quAndanh d6ng) Wu(tr (VNDIUSD) ngttch nghia (%) USD) ~pkiUfu 1992 29,46 2.914 2.541 10.800 (%) 10,62 1993 40,66 6.398 3.924 10.870 15,00 1994 40,66 7.868 4.500 11.050 15,82 1995 40,66 10.988 7.600 11.010 13,13 1996 40,66 12.909 7.200 11.130 16,11 1997 40,66 11.472 8.700 12.292 10,73 1998 40,66 13.565 9.400 13.891 10,39 1999 16,20 12.621 11.521 14.016 7,82 2000 16,20 12.584 15.635 14.016 5,74 2001 15,30 14.522 16.162 14.540 6,18 2002 15,30 16.264 19.300 15.200 5,54 Ngufm: T5ng hgp b{to eao eii.a B(> Tai ehinh - T5ng eve Hai quan 65 Bang 2.5: Philn IX) muc dq thu~ nh4P Wu cua m.t6'c ta Mucthu~ swtt(%) s6Iu(jng ~t hlmgchju TYtr.;mg(%) Ghich6 thu~ 1.988 33,23 1,5 143 2,39 4,5 382 6,38 2.853 47,69 585 9,78 90 0,08 150 27 0,45 5.983 100,00 7,5-60 67,5-82,5 Tfingcqng Ngu6n: Bi~u thue' xu~tkhffu, nh~p khffu va time' GTGT 1999 Bang 2.6: K~t Nam qua mtu tranh cho'ng bul)n ~u tu nam 1990- 2002 Tri gia hang vi p~m s6 V\1 vi p~m (V\1) {TYd6ng) 1990 3.374 31 1991 4.089 35 1992 7.207 63 1993 7.337 92 1994 8.500 290 1995 11.412 189 1996 12.500 370 1997 17.600 530 1998 11.600 270 1999 9.500 270 2000 6.463 237 2001 8.603 174 2002 4.306 89 Tfing 112.491 2.640 Ngu6n: T6ng eve Hili quan 66 Bang 2.7: Hang boa khong qua ki~m smit hai quan va twtt tho thot tit 1992- 2002 T