Tidp theo bai bao Tic ddng ciia ca chd chinh sich tm sa phit tridn nganh cdng nghiip dien tU, phan Cling Tmng Qudc" ding tren sd Ky 2 thing 9. bai bio trin sd Tap chi ky niy xm 0di thiiu vdi ddc 0a vi cbinh sach thud 0i tn 0a tang, thud nhip khdu im dii cho siiphat tridn cua nganh cdng nghiep diin tu, phan cung cua Tnmg Qudc, trong dd tap tnmg chU yeu via nganh cdng nghiip sin xudt m mach, miy vi tinh.
M a DAU
Ngdnh cdng nghidp didn tu, phan ciing, cimg vda ngdnh cflng nghiflp phan mdm, lufln duoc xem Id mflt uong nhiing ddng luc chinh eho su phdt tridn cua ea ngdnh eflng ngh? thflng tin (CNTT) ndi chung. Tuy nhidn, cflng nghidp difln tu, phdn cimg cd ntiidu dac thu ndng bidt, thd hifln 6 quy mo rdt Idn, 6 miic dfl ddi hdi vdn ddu tu (thuong la rdt cao), d muc dfl rui ro rdt Ifln V.V.. Cdc ydu td khdc nhu vi tri dja ly, cac ydu td ddu vdo phuc vu qud trinh san xudt, nguyfln vat lidu cimg Id cac ydu td anh huong nhidu tdi lai thd eanh tranh cua mOt doanh nghidp hay mflt qudc gia hong Dnh vuc nay.
Chinh vi vay, dd xay dung, phat tndn nganh cdng nghidp didn tu, phdn cimg trong bdi eanh hdi ntiap kinh td qude td nhu hi$n nay, vai trd cua Nha nuoc, cua hdnh lang phdp ly, ca ehd, chinh sdeh khuydn khich, thiic ddy Id hdt siic quan hpng. Hdu hdt cdc nudc dang phdt tridn d khu vuc chau A ddu da vd dang theo dudi cdc chuong trinh phat tndn cdng nghidp di$n tO; phdn oing khdc nhau, tiiy thudc vdo dac didm ridng ciia minh, tir vai chuc nam nay. Trong sd do, od nhQng cau chuyfln thanh cdng, cd nhiing cau chuydn
thdt bai, cd nhiing nuoc da tharih cong vd cdn tidp tuc thdnh cdng, cd nhimg nudc da thdnh cflng nhung ddn nay Iai that bai. Tat ca deu ddng dd nghien ciiu, phan tich.
Cho den nay, cd thd ndi ngoai trir Nhdt Ban va Han Qudc, "ftung Qudc Id nudc chau A duy nhat ndi Ifln nhu mflt tnmg tam mdi hong Iinh vuc cflng nghiflp didn tu, phdn Cling. Qud trinh phdt tridn nay cd vai hd rdt ldn cua Chinh phu Tnmg Qudc.
c a CHE, CHINH SACH VE THUE DOI V a i VI MACH DIEN Tl>
Cac ca che, chinh sdeh ve thud ddi voi vi mach dien tu (IC) duoc qm dmh tai hai van ban rat quan hong Id Van ban sd 18 ngay 24/6/2000 cua Qudc vu vifln [2], hifln da hdt hiflu lue tin hanh vd Vdn ban sd 04 ngdy 28/01/2011 ciia Qudc vu vifln [3].
Thud gii tn gia ting (VAT}
Chinh sach thud gid tn gia tang theo van bdn sd 18 nam 2000, duoc thuc thi hong giai doan 2000-2005, da thuc su tao ra 10 the canh hanh cho doanh nghidp hoat dflng tai Trung Qudc so vdi cac doanh nghiflp nudc ngoai vd gia thdnh san phdm Dac bidt, chinh sach nay da tao ra mflt Ian sdng cac doanh nghiep san xuat IC cua Ddi Loan di chuydn, dat nhd may tai Tnmg Qudc dd duoc hudng uu dai, tao hdn dd cho viflc hap thu cflng nghe san xuat eliip eua cdc doanh nghiflp TnmgOudc-
Mgay sau khi Trung Qudc gia nhap WTO vdo nam 2001, hdng loat siic ep tir cde nudc thdnh vifln yflu cdu Trung Qudc da bd hdng rdo thud quan ndy. Tuy nhifln, cimg elii ddn nam 2005, sau 5 nam thuc thi, Trung
TAP CHI CNTT &TTKY 2 (10.2013) | 2 9 |
GOC QUAN LY
van ban so 18 ngay 2 4 / 6 / 2 0 0 0
• Thue su^t Ttiue gia tn gia tang ddi vol cac mat hang IC nhap khau, tim. de ban din (wafer) nhgp kh^u duac ap o miic 17%.
• N^u la mat hang IC san xuat 6 hong nuoc.
tam de ban d&n san xuat 6 trong nucrc hoac IC nhap kh^u nhung do doanh nghiep trong nuoc Uuet ke tfii duoc hoan lai phan gia tii phai nop qua 3% (tiic la hen thuc te thue suat ap muc t6i da ia 3%).
• Tuy nhien, quy dmh nay dugc bai bo Ian luot vao cac nam 2004, 2005 theo cac quy dinh ciia WTO.
Vin ban so 04 ng^y 2 8 / 0 1 / 2 0 1 1
• Khong con phSn biftt ddi xii giua san pham trong nudc san sa&t vi san pham nh$p kh^u.
• Bd sung thfira quy dinh w6 vi6c giai qiiyet v&i de dong hen (cash flow] cho cac du an quan trong. Cu th^ la cac du an ddu tu Hong Iinh vuc IC duoc huong cac mi dai nhung thuc te thi doanh nghiep van phai tra m6t khoan hen ion ndp cac Ioai thud, nhung cac khoan hoan thue khong th^ thuc hidn duoc trong thdi gian ngan Vi vSy. Van ban s6 04 da quy duih Bo Tai chinh va cac 86, nganh Iifen quan som cd bien phap thich hop de giai quy^t van de nay.
Qudc mdi chap diit cdc uu dai vd thud gia hi gia tang quy dmh tai Van ban sd 18 nam 2000.
Thud thu nhip doanh nghiip
Lien quan ddn thud thu nhap doanh nghiep, cac uu dai quy dinh tai Vdn ban sd 18 nam 2000 vd Van ban sd 04 nam 2011 Id tuong ddi nhat quan vdi nhau. Van bdn sd 04 keo dai thoi gian thuc hifln cho mflt sd cdc uu dai quy dmh tai Vdn ban sd 18 het han vdo nam 2010.
Ben canh cac uu dai hen, hong giai doan tii nam 2000 - 2010, theo quy dinh tai Van ban sd 18 nam 2000 cdn quy dinh: Trudc 31/12/2010, ndu cac nhd dau tu vao cdc nhd mdy san xuat cQiip hoac dong gdi chip sii dung lgi nhudn sau thud dd tdi ddu tu vao Tnmg Qudc (dudi hinh thitc tang vdn cho nha may da dau tu hoac ddu tu nhd may mdi vdi ke hoaeh hoat dflng tdi thieu 5 nam) thi nhd ddu tu cd the nop dcm xm hodn thue tdi tdi da 40% thud thu nhdp doanh nghiflp da nOp cho khoan tdi dau tu. Neu ddu hi vao khu vuc midn Tdy ciia Trung Qudc thi cd the xm hoan thud tdl tdi da 80%.
van ban sd 04 nam 2011 khong gia han thai gian ed hiflu Iuc cho uu dai nay. Tuy nhifln. Van ban sd 04 bd sung mdt sd mi dai khac nhu sau:
- Thli nhat. Van ban sd 18 nam 2000 chi quy dinh
uu dai cho doanh nghiflp san xuat hoac thidt kd chip, van ban sd 04 mo rdng uu dai cho doanh nghiflp thuc tiien cac cflng doan khde hong ehudi sdn xuat nhu:
ddng gdi, kiem thii vd cung cdp nguyen vat lidu phu ho cho qud hinh san xuat. Tuy nhien, cde miic uu dai Id khdc nhau vd chua duoc quy dinh cu thd hong Vdn ban sd 04.
- Thir hai, Uy ban Cai cdch va Phat tridn Tnmg Qudc sfl phdi hpp vca cdc Bfl, ngdnh hen hanh ddnh gia eac doarih ngtiiep trong Bnh vuc nay va cap gidy chimg nhdn doanh nghiep chii dao (key IC enterprise) cho mot sd doanh nghiflp dat hflu chuan. Cdc doanh nghiep ndy se dugc huong thue suat thue thu nh^p doanh nghiep uu dai Id 10%.
Ben canh cae ngi dung da ndu a hen, mpt trong nhung yeu td quan hpng nhat ktu thuc thi cac uu dai ve thud gia tn gia tang vd thud thu nhdp doanh nghiep la vide xae dinh dimg ddi tugng dupc hudng uu dai: doanh nghidp ndo vd san pham ndo de hdnh viec tao ra ke hd cho cac doanh nghiflp khflng thuc su tham gia vdo qud trinh san xudt chip nhung lai duoc hudng uu dai, gdy that thu cho ngan sdeh nhd nudc.
De giai quydt vdn dd ndy. Bfl Cdng nghiflp vd CNTT cimg Tdng cue Thud phdi hgp xem xet ddnh gid, cdp cho cac doanh nghidp san xudt ctup mflt Giay chiing
30 I
TAP CHI CNTT & TT KY 2 ( 1 0 . 2 0 1 3 )GOC QUAN LY
L091 ninh doanh ngni^p Sdn xuSt IC CO c6ng ngh? < = 0,8pm
• Thi^t k^ IC moi thanh ISp da duoc xdc nhAn boi CO quan chiic nSng
Sdn xudt IC cd c6ng nghe < 0,25pm; hoSc S4n xuSt IC vcn tong von dau tu Idn hon 8 ty nhan dan t$ (khoang 120 tn6u USD).
(Cdng ngh$ moi nhat Men nay oia Intel vao klioing 0,025)im. Nha may sin xuatIC theo du j ^ncua UBND TP.HCM dukien hoat dong a cong
ngh$0.!8ijm voi tong miic dau tu khoang 300 , tn$u USD).
U'u dSi
• Co che mi dai 2+3: trong 2 nam ddu mi^o t h u l 3 nam hep theo giam 50% sfi thul phai ndp, k^
til nam dau hen co thu nhap phai ddng thu^.
• Thdi gian van hanh dir kien it hon 15 nSm' Thue suat Thue thu nhap doanh nghiep la 15%
(thay vi 25% nhu thudng 16|.
• Thdi gian van hanh Hi 15 nam trd len: Thue suit Thue thu nhap doanh nghiep la 15% va co che mi dai 5+5: 5 nam dau mi§n thu6 va 5 nSm tiep theo giam 50% sd thue phai nOp. ke tii nam dau tien c6 thu nhap phai ddng thu^.
nhan doanh nghidp sdn xudt hoac thiet kd chip. Giay chimg nhan ndy Id mdt hong nhhng dieu kien cdn dd duoc hudng uu dai vd thud. Tuy nhien, khi tnfl'n khai thuc td, quan didm eua Bd Cflng nghiflp va CNTT vd Tdng cue Thud hong nhidu hudng hgp la khflng ddng nhdt voi nhau vi ngdnh Thud khong mudn tang thdm su phiic tap hong thu thud Ngoai ra, do tinh chdt d$c thil cua Trung Qudc Id chinh quyen dia phuong cOng dupc ban hdnh van ban quy pham phdp luat (voi dieu kifln la khflng duoc hai vdi eac van ban cua cdp hfln), nfln mfli dia phuong, vi du: Bdc Kinh, Thupng Hai, lai ban hanh ra mflt sd van bdn quy dinh chi hdt vd cdc uu dai ma Van ban sd 04 va Van ban sd 18 cdn chua quy dinh cu thd, th$m chi, bd sung thflm mflt sd uu dai khdc ntia nhdm muc dich canh hanh, thu hut vdn ddu tu vd dia phuang minh.
c a CHE, CHINH SACH VE HOAT DONG XUAT, NHAP KHAU
Hi thdng chiing nh$n bit bude
Tmng Qudc dp dung h$ thdng chiing nhan CCC (China Compulsoiy Certifieate), mdt loai chiing nhan bdt buOc ddl vdi nhidu loai san phdm hdng hda nhdp khdu hoac luu hdnh dthj tardng Trung Qudc, duoc bdt ddu tridn khai dp dyng tii flidng 5 ndm 2002 vd ed hiflu luc rflng rSi tir thdng 8 ndm 2003. H§ thdng chiing nhdn CCC duoc
quan Iy bdi mgt ca quan nhd nudc Id CNCA (Certification and Accreditation Administration of Chinal, thupc Uy ban nha nuoc vd gidm sdt thanh tia vd bdo dam chat luong (AQSIQ - Adminishation of Quality Supervision, Inspection, and Quarantine). AQSIQ Id co quan tine thudc Qudc vu vifln
Hdng hda can cd giay chiing nhan CCC dugc liflt kfl hong 19 nhom vol 132 thd loai tidng hda khdc ntiau Cdc thidt bl vd CNTT chu ydu duoc liet ke tixing nhdm thu 9 - ITE - Information Technology Equipment voi 12 the Ioai thidt bi bao gdm: May vi tinh (PC); Mdy tinh xach tay; Man hirih cd kdt ndi mdy tinh; Mdy m co kdt ndi mdy tinh; Mdy m tich hgp photocopy (Multiplying pnnter & copmg machines); Mdy quet (Scaimers), Bfl chuydn ddi ngudn dien cho may tinh, adapter vd sac; Bfl choi game mdy tinh; May hoc (Leammg maclune). May in cong n ^ e p (Duplicators); May chu (Servers); Thiet bi giao dich tdi chinh va thuong mai (Finance and trade settlement equipment). Viec cap gidy chimg nhan dupc thuc tiien bdi 9 co quan chiic nang ed tham quyen va 76 Phdng thi n ^ e m chiing nhan tren khdp lanh thd Trung Qudc. Chi tiet vd hfl thdng chiing nhan CCC cd the tham khao tai: http://www.ccc-mark.com/.
Thud nhap khau
Theo van ban sd 04 ngay 28/01/2011 cua Qudc vu vidn va cdc van ban hudng ddn thi hdnh, uu dai danh
TAP CHI CNTT 8 . T T K Y 2 ( 1 0 . 2 0 1 3 ) I 3 1 I'
Doanh nghiep
• San xuat IC co cfing nghe
< 0.25(im; hoac
• San xuat IC vdi tong vdn dau hi ldn hon 8 ty NDT {khoang 120 tneu USD).
• San xuat IC co c6ng nghe
<= 0 . 8 ^ .
• Thiet ke IC da duoc xac nhan boi co quan chiic nang.
Hang hoa nhap khau 6iitfc hudng u'u dai
• Vat heu thd phuc vu san xuat hoac heu diing cua chinh doanh nghidp.
• Vat lieu xay dung dac biet va he thdng may moc bo sung cho qua trinh san xuat.
• Lmh ki^n va phu kien phuc vu san xuat IC.
• vat lieu thd phuc vu san xuat hoac heu dimg cua chinh doanh nghiep.
• vat Ii$u nhap khau
U'u dai hai quan
• MiSn thue nhap khdu.
• Mien thug VAT (import VAT).
• Mifin thue nhap khdu.
• Mien thue VAT (unport VAT).
• Du dieu ki?n de thuc hien cac nghia vu hai quan theo hinh thiic bao lanh (thue nhap khau va 0 a m gia tang)
cho doanh nghiflp hong nnh vuc chip va vi maeh nhu sau:
ANH HL/CTNG CUA CHINH SACH THUE GIA TRI GIA TANG
Ctiinh sdeh thud gia tn gia tang da duoc coi la mdt hong nhting mat anh hudng quan hgng nhdt vd mat ehinh sach cua Trung Qudc ddi voi su phdt tndn ciia ngdnh cflng nghidp san xudt vi mach. Chinh sdeh nay, mflt mat, giiip giam gid thdnh san xuat vd hflu thu chip tai thi trudng Trung Qudc. Dac biet viflc dp cac mirc thud khac nhau giiia san pham san xudt hong nuoc vd san pham nhdp khau da gian hep giup cdc san pham san xudt hong nudc earth hanh tdt hon vd gid thdnh khi tham gia cdc gdi thdu su dung vdn ngdn sach nhd nudc. Mat khae, lai thu hut cae doanh nghiep Dai Loan dl chuyen nhd mdy san xuat chip tii Dai Loan ddn Tnmg Qudc dd dugc huong cdc uu dai ndy ddi vdi cdc san pham phue vu thi trudng Tnmg Qudc (mflt hong nhung thi trudng ldn va quan hong nhdt the gidi). Su phat tndn ciia nganh san xuat vi mach Trung Qudc nhu hifln nay cd nguydn nhan rdt Ion tii su dau tu (ca vd vdn lan nang luc quan ly| va dich ehuyen san xuat cua eac nhd ddu tu Dai Loan.
Khi Tnmg Qudc 0 a nhdp WTO, T^ung Qude ptiai tudn thli quy dinh dia.
WTO khi cdc sdc thud ndi dia, bao gdm ca thud gia hi gia tang, pliai tudn thii cdc didu khoan cua hiflp dinh GATT 1994. Cae thdnh vidn ciia WTO cho rdng chinh sach thud gid hi gia tang ciia Trung Qudc nhu neu 6 trfln da vi pham j vdo cac qui dinh tai Mue m cua GATT 1994. Sau mgt thoi gian dai (hon 10 nam) hanh luan, ddn nam 2011, Van ban sd 04 ciia Qudc vu vifln da bai bo ehinh sdeh thud gid tri gia tang nay.
Bai Viet hdp theo se trinh bay ctii het vd cdc co chd, ehinh sach khdc ciia Chinh phu Trung Qudc nhu; mua sam cua Chinh phu; h6 ho hdp cdn vdn; khu CNTT tap trung cung nhu eae ca chd uu dai, ho ho khuydn khict|
khdc. Mdi doe gia ddn dpe hen Ky 2 thdng 11. i Tai lieu tham khao
11]. PHIEN QU6C BINH va MA LQl DAN, Pfi^ lu$t TnirgQiSc.
Nha Xuat ban Truydn ba Ngu chau nam 2012,
12]. van ban sd 18 ngSy 24/6/2000 CLB Qudc vg viSn vd viSc khuy&i khfch phat tri^n cflng nghiep phan m ^ vS cflng nghigp vi mach tich hgp (dshettii&jluc).
[31. van ban s6 4 ngay 28/1/2011 cua Qu6c vy vi§n vd vi6c d^y manh khuyen khich phat fa-i^n cdng nghi$p phdn mdm va cdng nghi6p VI mach tich hc?p.
[4]. http://www.china.org.cn/english.
[51. http://moj.gov.vn/ci/tintuc.
[6] http://www.archives.gov.vn.
2 TAP CHI CNTT & TT KY 2 ( 1 0 . 2 0 1 3 )
