VJHUE NHA NU6C
D U T H A O LUAT T H U ^ MOI TRl/ONG:
Ban khoan lo^n nhat la giiia phi va thue
Chieu 15/3, Uy ban Thudng vu Qudc hdi thao luan ve dtf thao Luat thue mdi biTtfng. Gdp y vdo dtf thao Luat thue mdi hiidng, cdc dai bieu thdng nha't ve viec can thiet ban hdnh Ludi song cd nhieu y kien khdc nhau ve mgt so van de nhU thue ddnh vdo ngudi san xua't hay ngddi tieu dung, stf khdc nhau giiifa thue mdi hirdng vd phi mdi frudng...
Theo Td trinh ctia Chfnh phu do Bd tardng Bd Tai chfnh Vu Van Ninh, tnnh bay viec ban hanh va thgc thi chinh sach ve bao ve mdi tmdng d nudc ta cdn nhieu bat cap, cac quy dinh ve phf mdi tiirdng hien hanh (phi ddi vdi nudc thai, chat tiiai ran, khai thac khoang san, phi xang dau), mdi chf dffng lai d muc tieu huy dgng ddng gdp mgt phan cua nhffng ddi tugng xa ttiai hd trg lam sach them mdi tmdng.
Trong cac sac tiiue cd lien quan nhu Thue tieu tiiu dac biet, Thue tiiu nhap doanh nghiep, Thue xuat nhap khau, muc tieu bao ve mdi tmdng chf la muc tieu Idng ghep, khdng phai la yeu cau chinh.
Bd tmdng Vu Van Ninh cho rang, viec ban hanh Luat nay se dap ffng yeu cau phat trien ben vffng, khuyen khich phat tridn kinh te di lien vdi giam d nhiim mdi tmdng; nang cao y thffc bao ve mdi tmdng cua toan xa hgi, gdp phan thay ddi nhan thffc ctia nhan dan trong san xua't va tieu dQng; tang cudng quan ly
Nha nude va thgc hien cam ket ctia Chfnh phQ vdi cdng ddng qudc te va dgng vien hgp ly ddng gdp cua xa hdi vdi van de mdi trudng hien nay.
Viec thu thue phai tinh den sg hdi hda vdi phat trien kinh te, dam bao nang Igc canh tranh va xuat kha'u cua hang hda;
ddng thdi phan biet rd thue' mdi trudng danh vao san pham gay d nhiim khi sff dung va phi bao ve mdi trudng danh vdo ngudn gay d nhiim khi san xuat.
Theo dd, dg kien cac san pham vd hang hda thudc ddi tugng chju thue mdi trudng gdm: xang dau cac loai, than, mdi chat lam sach chffa dung dich hydro-clo-flo-carbon (HCFC - mgt tac nhan chinh lam thung tang ozon), tui nhga xdp (tui nilon), thudc bao ve thgc vat thudc nhdm ban che sff dung.
Dg thao Luat cQng dua ra mgt sd hang hda, san pham khdng chju thue mdi trudng nhu hang hda van chuyen
qua canh hoac chuyen khau qua bien gidi Viet Nam; hang tam nhap tai xuat trong thdi ban theo quy dinh; hang hda do CO sd san xua't trge tiep xuat khau hoac uy thac cho co sd kinh doanh xua't khau de xuat kha'u.
Ly giai ve viec khung thue sua't phai de bien do rgng, Bg tmdng Tai chinh VQ Van Ninh lap luan dieu nay de ve sau linh boat tiong viec dieu chfnh tiiue suat ma khdng phai sffa luat. Chang ban vdi mat hang xang dau, khi mffc tieu thu dac biet xudng 0% thi thue mdi tiirdng se phai tang len.
Cung can cd Id trtnh tiep can tff tff cac ddi tugng phai chju thue de khdng tac dgng qua manh den san xuat kinh doanh.
Theo phan tfch cua ban soan thao:
"Phi danh vao qua trinh san xua't chff khdng danh vao san pha'm, nen nha san xuat se phai tra. Cdn thue thi danh vao ngudi sff dung san pha'm gay d nhiim mdi tmdng, nen nhieu san pha'm se chju ca phi va thue, nhu than chang ban".
Tat ca cac dai bieu deu thdng nhat phai sdm ban hanh dg luat, tuy vin cdn nhffng ban khoan. GS. Dao Trgng Thi, ChQ nhiem Oy ban Van hda, giao due, tiianh Uiieu nien va nhi ddng cua Qudc hgi phan tich: Can lam rd ngi ham khai niem thue danh vao san pha'm, hang hda gay d nhiim moi tmdng hay tiiue danh vao quy tiinh san xuat gay d nhiim mdi tiudng.
Chu nhiem Oy ban Kinh te Ha Van Hien cung cho rang: "Cd tiiu phi nha san xuat hay danh thue ngudi tieu dung tiii van danh vao gia tiianh, nen rdt eugc v i n ngudi tieu dung phai chju. DQ la phi hay thue thi deu la ngudn thu ctia nha nudc de khac phuc hau qua cua viec lam d nhiim mdi tmdng, vay cd can thiet phai thu ca hai khdng?".Theo dng Hien, nen ra soat lai cac quy (Jnh cu, de ggp lai thanh mgt loai ttiue danh vao ngffdi san xuat thdi, dam bao mgt san pha'm chf danh mgt lan thue mdi tiirdng. ChQ tjch Hgi ddng dan tgc Ksor Phude cung ddng TAI CHiNH DOANH NGHIEP
SO 04-2010
THUE NHA HUdCj
tinh vdi de xua't ciia dng Hien, vdi ly do
"dffng de ngudi nop thue phai tha'y lung bung, khdng hieu vi sao lai phai chiu qua nhieu tiiue nbu vay".
Ngoai ra, nhieu dai bieu ban khoan viec xang dau, than thudc ddi tugng chju thue nhung deu la nguyen lieu dau vao nen viec tang gia thanh se tac dgng rat manh den nen kinh te. "Hien nay cff tri Tdy Nam Bg da than phien san xuat lua khdng cd lai vi nguyen lieu dau vao qua cao. Gid ta tang gia xang dau, than, thudc bao ve thgc vat thi ba con lam sao chju ndi? Og thao da danh gia bet tac ddng kinh te xa hdi chua?", Phd Chu tjch Qudc hdi Udng Chu Luu ban khoan.
Bao cao tham tra so bd cua uy ban Tai chinh Ngan sach nhan xet, ed sg khac nhau ve tfnh chat giffa thue mdi tmdng va phi mdi tmdng. Neu thue dugc thu vdo san pha'm gay tac ddng xau ve mdi tiirdng khi sff dung thi phi danh vdo ngudn gay d nhiim khi san xuat. Vi vay, van phai ap dung ca phi mdi tmdng vd thue mdi tmdng b nhffng cdng doan khac nhau, ddi tugng khac nhau.
HOANGHA
Se ffanh thue moi trirong vori xang dau
• ONG vo VAN TRLTCJNG
Vu trifdrng Vu Chinh sach t h u e (Bo Tai chinh), t r a ldi phong v a n cua Tap chi Tai Chinh Doanh Nghiep
Thua dng, hien dn nhieu j kiin than phiin gii xSng dau trong nudc d mat
Bieu khung thue m o i trtfdng dvC kie^n
(Nguon: DiJ th^o Lu$t thue moi trudng)
sn
1 1 2 3 4 5 II 111 IV V
1 2 3 4
Hang hoa Xang dau Xang cae loai Nhien lieu bay Dau diesel Dau hoa Dau mazut Than
Dung djch HCFC Tui nhffa xdp
Thudc bao ve thffc v|t han che sff dung
Thude sff dung trong ndng nghiep Thudc trff mdi
Thudc bSo quan lam san Thudc khff triing kho
Ddn vi
Lit Lit Lit Lit Lit Lit Tan Kg Kg Kg Kg Kg Kg Kg
Mffc thue (ddng/1 ddn vi hang hoa)
1.000-4.000 1.000-3.000 500-2.000 300-2.000 300-2.000 6.000-30.000 1.000-5.000 20.000-30.000
500-5.000 1.000-5.000 1.000-5.000 1.000-5.000
do Qng khi diy vi gii dn cao, viy viic dua xSng diu vio diin chiu thui mdi trudng liiu d tiep diy gii mSt hing nhay dm niy lin cao?
Xang dau la san pham ed chffa chi, Iffu huynh, benzen, cadmi, bari, hydrocacbon thom, hidroeacbon nang va mgt sd chat phu gia, ngay ea khi ehua dffgc sff dung, eac chat chffa trong xang dau da phat thai ra mdi trudng vd gay anh hudng xau den mdi trudng va sffc khde eon ngffdi (ben- zen la chat rat ed hai din den gdy ung thu phd'i, dac biet la b tre em). Viec dua xang dau vao ddi tugng chju thue mdi trudng nham phuc vu mue tieu khuyen khfch sff dung nang lugng tiet kiem, hieu qua, khuyen khfch sff dung nang lugng tai tao.
Hien nay, rat nhieu nudc tren the gidi da ap dung thue mdi trudng ddi vdi xang nhu: EU 0,42 Euro/lit; Singapore 0,4 USD/lit, Nhat Ban 32,1 JPY/lfL
T^i sao l^i phin bi$t giffa thui vi phi mdi trudng?
Thue la y chi chQ quan eua Nhd nudc. Phf la huy dgng tff ngffdi ddn, ddng gdp cung Nhd nudc de cung Nha nudc khdi phue lai mdi trudng.
Thue ludn dugc xac djnh san tff trudc. Chang han, neu mua san pham ndy thi se ehju mdt khoan thue nhat djnh de ngudi tieu dQng can nhac Iga chgn eae san pham khac khdng cd tac ddng xau den mdi trudng. Cdn phi chf phai nop khi xa thai cac loai vat chat, khi gdy d nhiim ra mdi trudng.
Nhu viy, niu Du thio Luit Thue md/
trudng duac Quoc hdi thdng qua cOng ding nghTa vdi vi$c xSng diu sd phii chiu d thui lin phi?
Khung thue suat dg kien cho mat hang xang dugc nhieu y kien dua ra tdi da khoang 25% tren gia ban. Tai cae nudc cd trinh do phat tiien tuang duong nhu chung ta, thud suat 27- 30%.
SO 04 -2010 TAi CHINH DOANH NGHIEP
