CHINH SACH
CAN CU THE HOA CAC CHINH SACH UtJ DAI CHO DOANH NGHIEP DU LICH
D a o Thi I h u H i n g *
*TS.TrUcJng Pai hoc Kinh t e - Luat.Dai hoc Quoc QiaTP. Ho Chi Minh
Thong tin bai viet:
Tir khoa: Du lich, chinh sach iru dai;
Luat du lich Lich sir bdi viet:
Nhan bai Bien tap Duy^t bai
08/10/2018 26/10/2018 30/10/2018
Tom tat:
De nganh du ljch tra thanh nganh kinh te miii nhon cua dat nuoc, chiing ta phai nhanh chong thao go nhixng kho khan cho c k doanh nghiep, dSng thai ban h^nh nhung quy djnh cu the hoa cac uu tiSn, uu dai ma Luat Du lich nam 2017 da quy dinh.
Article Infomation:
Keywords: Tounsm; incentive policy;
Law on Tourism Article History:
Received Edited Approved
08 Oct 2018 26 Oct. 2018 30 Oct. 2018
Abstract
In order for the tourism industry to become a focal-point economic sector of the country, it is requued to quickly remove difficulties and obstacles for the tourist firms, and at the same time issue specific regulations on priorities and incentives that are defined in the Law on Tourism of 2017
P
hat trien du lich trd thanh nganh kinh te mili nhgn cua dat nude la mgt trong nhirng chii truang Idn ciia Dang va Nha nude ta. De thuc hien va cu thh hda chu truang nay, Nha nude ta da ban hanh Luat Du lich va nhieu van ban quy pham phap luat khac, nham phat trien nganh kinh th quan trgng nay.Tuy nhien tren thuc th, cac doanh nghiep kinh doanh du lich vin gap phai ikt
nhieu kho khan, ma khd gd nhit la cac kho khan den tir chinh cac quy dinh ciia Nha nude. Cd the ke den viec, Nha nuoc thu tien thue dat qua cao va tang gia thue ciing qua bat ngd. Mac dii da cd quy dinh cua Bd Tai chinh: "Uy ban nhan dan cip tinh thuc hien dieu chinh don gia thue dat tuang ling v6i mdi chu ky dieu chinh theo nguyen tac sm moi chu ky on dinh 5 ndm tdng 15% so vdi chu ky trudc dd"\ nhung trong thuc tien,
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Dieu 4 Thong m so 333/2016/TT-BTC sua d6i, b6 sung mot s6 di^u ciia Thong m s6 77/2014/rT.BTC ngay 16/6/2014 huong dan mot so dieu cua Nghi dinh s6 46/2014/NB-CP ngay 15/5/2014 cua Chinh phu quy dinh vk thu ti^n thue dk thue m^t nuoc.
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CHINH SACH tien thue dat cua chu ky 5 nam sau so vai
chu ky 5 nam truoc da bi diiu chinh tang len 14,7 lin. Nam 2016, mgt doanh nghiep kinh doanh du lich cd vdn diSu le 8,1 ty ddng, nhung tihn thuh dit phai ddng la 8,5 ty ddng, cho dii nam dd, doanh nghiep lam an thua 16^. O mgt sd tinh khac, doanh nghiep cung lam vao tinh trang khd khan tuong tir.^ Theo ong Ken Atkinson, Trudng Nhdm cdng tac ve du lich cua Dien dan Doanh nghiep Viet Nam, phuang phap "he so" trong dinh gia dat dai van ap dimg trong Nghi dinh sd 46/2014/
ND-CP cua Chinh phu, theo dd, miic gia dat vin dugc ap dung tinh theo he sd vai mgi loai dat, ke cac dat cd cdng trinh du lich (khach san, nha hang...) hay dat thang canh, dat quy dinh sir diing cho eo sd ha ting hay cac dich vu edng ich lien quan nhu duong xa, phdng chay, chiia chay... Vi vay ma, nhieu doanh nghiep kinh doanh du lich phai doi mat vdi chi phi dat dai hang nam tang cao, thSm chi tang tdi 19 lan"*.
De nganh du lich trd thanh nganh kinh te miii nhgn ciia dat nuac, chung ta phai nhanh chdng thao gd nhiJng khd khan cho doanh nghiep kinh doanh du lich, ddng thai ban hanh cac van ban cu the hda cac uu tien, uu dai cho doanh nghiep kinh doanh du lich ma Luat Du lich da quy dinh, cu the nhu sau:
Thif nhdt, ca sa kinh doanh du lich bao
gdm cac doanh nghiep, hd kinh doanh cung cap thudng xuyen dich vu du ljch cho khach du lich va CO thu tien. Tuy nhien khai niem dich vu du lich lai chua dugc quan ni§m thdng nhat Dich vu du lieh, theo SICTA^ bao gdm 81 phan nganh, bao gdm ca nhiing phan nganh dugc liet ke trong Nganh thic 9 ciia GATS^. Cdn d Viet Nam, dich vu du lich dugc chia thanh cac Imh vuc dich vu sau: djch vu lir hanh, dich vu van chuyen khach du lich, dich vu luu tni va cac dich vu du lich khac.
Ndi ham ciia cac dich vu du lich khac dugc hieu la an udng, vui choi, cham sdc siic khde hoac dich vu lien quan khac phuc vu khach du lich. Nhu vay, Luat Du lich nam 2017 da quy dinh theo each liet ke md cac dich vu du lich^ Ddng thdi, cac chinh sach hd trg ciia Nha nudfc cho cac doanh nghiep du lich cung da dugc quy dinh. Tuy nhien, Nha nude khdng can va ciing khdng nen danh uu dai dan deu cho tat ea cac doanh nghiep du lich d mgi ITnh vuc dich vu du lich. Luat phap ciia mdt so qudc gia trong khu vuc, chang han nhu Malaysia chi danh uu dai cho doanh nghiep kinh doanh dich vu luu tni, doanh nghiep kinh doanh lil hanh, doanh nghiep van chuyen khach du lich bang xe buyt, va doanh nghiep cung cap dich vu du lich kham chiJa benh^, Nhat Ban va Thai Lan^ chii yeu lai giam thud cho hoat dgng nghien cuu va
2 Cac phat bilu t^i bu6i Toa dam vh danh gia tic d^ng ciia LuJit Du lich dugc nhom nghien cuu to chiic t^i TP Vung Tau ngay 20/9/2016 co su tham du ciia Sd Du lich tinh B^ Ria - Vung Tau
3 BSo Dan tri, https,//dantn.com.vn/kinh-doanh/doanh-nghiep-mat-hon-vi-thue-dat-tang-dot>faien-20160810232340486.
hhn, tmy cap ngay 30/8/2018.
4 Ken Atkinson, Bao Cao cOa hhdm nghian cOnl ITrth Vyc du ljch ciia Dier^ dan Doanh nghiep tu nhan.
5 SICTA, The Vi'orid Organisations Standard Internationa! Classification of Tourism Activities (Phan loai cSc hoat dpng du lich theo tieu chuan qu6c tl) ciia IJy ban Thong ke Lien hi$p quflc.
6 GATS; General Agreement on Trade in Services.
7 Xem Luat Du hch nam 2017.
8 MIDA (Co quan phat Uien ddu tu Malaysia) Malaysia: investment in the service sector - Tourism and travel related services (Booklet No.9}.
hftp-//www mida.gov mv/home/incentJves-in-serv ices-sec tor/posts/, truy cap ngay 15/9/2018.
9 Uy ban diu tu Thai Lan. http://www.boi-po.th/index php'^page^Jncentive. truy cap ngay 15/9/2018 T6 chiic Ngogi thuong Nhat Ban, https://www.ietro.eo Ip/en/invest/incentive programs/ truy c|p ngay IS/9/2018.
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CHINH SACH
phat triSn trong du Hch. Viet Nam trong giai doan nay nen tap trung vao cac doanh nghiep m hanh, doanh nghiep kinh doanh dich vu luu tni, doanh nghiep van chuyen khach du lich bang dudng bg va cac doanh nghiep cung cip dich vu MICE'" va du lich kham chiia benh. Ddi vdi nganh van chuyen khach du Hch bing dudng hang khdng d Viet Nam, hien nay dang rai vao tinh trang cung khdng dii ciu, nhu vay d giai doan nay, nhimg uu dai cho doanh nghiep kinh doanh van chuyen khach du Hch bing dudng hang khdng chua thuc su cin thik, thay vao dd, Nha nude phai nhanh chdng xay dung co sd ha tang, cang hang khong de dap ling nhu cau cua du khach va ciia chinh cac doanh nghiep kinh doanh van chuySn bing dudmg hang khong.
Thic hai, mgt sd uu dai Nha nude nen ap dung cho doanh nghiep du lich:
Mdt Id, cin dihu chinh giam tien thue dat cho doanh nghiep kinh doanh khach san, nha hang, khu vui choi giai tri, diem tham quan. Dae thu ciia nhung dich vu nay la sir dung nhilu dien tich dat. Tuy nhien, each tinh thu6 dit hien nay la cao bang ca dien tich dit xay dung va dien tich dat trdng cd de trang tri, mat nude hd tao khoang khdng gian cho du khach se lam cho khoan tien thue dat ddi len rat nhieu va tao ganh nang cho doanh nghiep. Mat khac, khi phai tra tien thue dat cao thi doanh nghiep se phai eung cap dich vu voi gia cao cho khach du lich, do dd lam
giam tinh canh tranh va su hiit khach ciia cac khach san, nha hang. Tuy nhien, thdi gian giam tiln thue dat cho doanh nghiep cung chi nen la 10 nam - khoang thdi gian du dS tao siic bat cho doanh nghiep. Viec doanh nghiep khdng thS thuc hien dugc du an nhu da dugc duyet thi xir ly theo phap luat ve dk dai va dau tu.
Hai la, giam tiln thul thu nhap doanh nghiep cho doanh nghiep kinh doanh khach san dat tir 5 sao trd len. Theo Joseph Toy va James Mak, uu dai thue la "vu khi cua sir lira chgn" giiJa cac qudc gia tren "tran dia" thu hut diu tu kinh doanh". Hien nay, miic thue thu nhap doanh nghiep cho doanh nghiep kinh doanh khach san, cung nhu cac doanh nghiep cung cap dich vu khdng hudng uu dai khac la 20%'^. Viec giam tien thul thu nhap doanh nghiep cho cac khach san dugc xep hang tir 5 sao trd len se khuyen khich cac doanh nghiep tham gia xlp hang, gdp phk mmh bach chat lugng dich vu, ddng thdi lam cho dich vu luu tni d khach san tir 5 sao tro len CO gia tri gia tang cao hon so vdi dich vy luu tni o khach san xep hang thap han. 0 Malaysia, Nha nucrc da cd quy dinh: doanh nghiep bd tiln xay dung va kinh doanh khach san tu 4 sao din 5 sao se dugc miin thul thu nhap doanh nghiep va thul dau tu len din 70% va 100% d hai dia ban: Sabah va Sarawak'^.
Ba Id, giam tiln thue thu nhap doanh
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MICE la Viet tat cua cac tir Meeting (cuoc hop, gap g6), Incentives (khen thuong). Conventions (hoi nghj - hoi thao) va Exhibitions/event (trien lam hoac sukien). Nhuvay MICElamot loai hinh du Jichdacbiet coket hgp voi cacho?t dong da neu tren. Tiiy theo muc dich chuong Irinh va yen cau khach hang ma cac MICE tourism dugc to chiic v6i nhieu hinh thiic va co cac hang muc thi cong khac nhau.
Joseph Toy and James Mak, Tax Incentives in Tourism: Hawaii's Hotel Remodeling and Contruction Tax Credits, University of Hawai'i, Economic Reseach Organization, Working Paper No 2003-2, p, 2 : "tax incentives have become
"the weapon of choice" among states m the battle for business investment"
DiSu 11 Van ban hop nhSt s6 11 ciia Bg Tai chinh ngay 15/5/2017 va Dilu 11 Van ban hgp nhit so 09 ciia Eg Tai chiiA ngay07/5'20I8.
MIDA, Malaysia investment in the services sector- Tounsm and travel related services (booklet), 9.3 hnp7/www.mida.gov.my/home/administrator/system_files/modules/photo/upIoads/201709]5I85922_BOOKLET%20 9-TOURISM%20AND%20TRAVEL%20RELATED%20SERVICES.pdf
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CHINH SACH nghiep cho doanh nghiep kinh doanh lii hanh
phuc vu sd lugng khach trong nam la 5.000 khach du lich nude ngoai hoac/va 10.000 khach du lich trong nude trd len. Viec giam tien thue thu nhap doanh nghiep nay la dl khuyen khich doanh nghiep lii hanh "sang tao" ra nhieu chucmg trinh du lich hip dan, phii hgp vdi sd thich cua du khach dl thu hiit khach. Viec giam thue thu nhap cho doanh nghiep lii hanh trong trudng hgp nay ciing nen ap dung cd thdi han, de tao su hiing khdi, canh tranh va khang dinh thuong hieu giiia cac doanh nghiep lii hanh trong viec thu hiit khach du lich. Malaysia ciing da cd quy dinh, cong ty lii hanh nao ddn tour trgn gdi dat tir 750 du khach nude ngoai trong nam se dugc giam thue thu nhap doanh nghiep; ddn it nhat 1.500 khach trong nude trong mgt nam cung dugc giam thue thu nhap doanh nghiep, nhung chuang trinh giam thue cho khach trong nude chi ap dung cho nam 2015".
Bdn Id, giam tien thue thu nhap doanh nghiep va cd cac su hd trg can thiet cho thu tuc nhap khau thiet bi cua cae doanh nghiep du lich cung cap dich vu kham chiia benh du lich. Viet Nam la mdt qude gia sd hiiru nhieu cay dugc lieu quy hiem, cd tac dung chiia benh va xuat khau'^ Nhung du lich kham chiia benh hau nhu chua phat trien d Viet Nam, trong khi du lich kham chiia benh la san pham du lich cd gia tri gia tang cao va cd nhu cau ngay cang Idn tir phia du khach. De dau lir cho eo sd kham chiia benh ddi hdi vdn Idn va nhan su dae thii, trang thiet bi phai tien tiln, nen Nha nude can cd su hd trg tdi da cho cac doanh nghiep du lich cung cap dich vu kham chiia benh.
Hien nay, nhieu ngudi Viet Nam cd nhu cau kham chiia benh ddng thdi vdi di du lich deu phai sang cac nude lan can nhu Thai Lan, Singapore, khi ma gia mdt dich vu y te nhu giam can, thanh Igc ca the hien nay la tir khoang 50 trieu den 70 trieu dong/gdi.
Cimg di theo hudng phat trien dich vu du lich kham chiia benh, Malaysia da thanh lap quy hd trg phat trien dich vu du lich kham chiia benh len tdi 30 trieu Ringgit Malaysia (tuong duong 167 ty VND), dong thdi giam thue thu nhap doanh nghiep va dau tu cho doanh nghiep vao ITnh vuc nay tir 50 den 100% den nam 2020'^
Ndm la, can giam tien thue dat va thue thu nhap doanh nghiep cho doanh nghiep cung cap san pham MICE d mgt sd khu vuc CO vi tri dac thii nhu dao Phii Qudc, Van Ddn. Theo nhieu chuyen gia du lich, Phu Qudc, Van Ddn la nhiing dia diem ly tuang cho viec td chiic nhiing su kien MICE d tam qudc te do vi tri dia ly thuan tien, ngudn tai nguyen thien nhien cue ky phong phii va canh quan tuyet dep, mdi trudng tdt, dan cu hai hda than thien... nhung hien nay, viec phat trien du lich d day dang gap nhieu khd khan. Quy hoaeh chua nhat quan va dn dinh, ca sd ha tang cdn ngheo nan, lac hau, nhan su lao ddng con thieu va yeu. Do vay, de phat trien nhiing viing nay thanh nhirng diem den ly tudng cho du khach, Nha nude can cd ca che dac thu cho hai dia diem du lich nay, nen giam tien thue dat va thue thu nhap doanh nghiep cho nhiing du an mdi trong mgt thdi gian hgp ly, cd the len den 10 nama
14 MIDA, Malaysia' investment in the services sector - Tourism and travel related services (booklet), p 9 & p 10 15 Ban Vifttnamet. http://vietnamnet.vii/vn/kinh-doanh/thi-truong/cav-dai-bo-rao-viet-nam-thanh-than-duoc-the-giQi-dat-
pa-392198.html, truy cap ngay 15/9/2018
http //ndh vn/viet-nam-so-huu-cav-duoc-lieu-co-ham-luong-chua-ung-thu-cao-nhat-the-gioi-nhung-chung-ta-da-bo- In.9ni70412110545639pl45cl51 news.
16 New Straight Time, https,//www,nstcom.my/news/nation/2017/10/296023/20i8-budgel-medical-tourism-set-grow., Uuy cap ng^y 15/9/2018.
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