KiOTi Tfe' v A tffjkas EY
THUE CHONG TRd CAP TRONG KINH DOANH XUAT, NH^P KHAU
N H O N G V A N D E V A HAM Y C H I N H SACH V(3l VlgT NAM
Nouvdh Thanh H i i • Ngaynhgn: 10/05/2012 N g a y n h f i n l g i : 15/05/2012 Ma sd: 1 TMQT T d khda: Thue chdng tra dp, him y chinh sach, kinh doanh xuit nhip l<hdu
/"•T^ idn nay. nhidu quoc gia trdn thd'gidi di sd dtfng thud chdng trp cap nhu mpt cdng cy hQu hidu ff%J dd bao hp cho nganh sin xui't npi dia cda nudc minh. Khdng phai ngdu nhidn ma cic nudc phit tiidn vdi thi tmdng hang hda Idn li nhQng nudc hd hio, dng hd cho ttf do miu dich nhd Hoa Ky, EU... lai la nhQng nddc ap dpng bipn phip thud chdng trp cdp nhidu nhdt nhim bao vd cho nganh cdng nghidp san xudt ndi dia tmdc sde cpnh tranh ngiy cing Idn vi gay git eua hang hda nh$p khdu trong tidi cinh ttf do hda thuang mpi. Bii viet niy trdn cd sd nhdn dang mpt sd die trdng td thtfc trang vin dtfng dinh chd niy trong thuang mpi qudc td thdi gian qua vi thtfc tidn tridn khai 6 Vi$t Nam de dua ra mPt sd him j? giii phip chlnh sich nhim vin dtfng vi xd ly cd hi$u Itfc, hidu qui vdn dd niy.
Hinl 1. NhQng dfic trung va xu the chu yeu cOa vific vfin dung d|nh che'thue*
chdng trd cd'p tren the gidi Thyc tieh thUdng mai the gidi hdn mdt t h i p ky qua cho thay xu hudng v i n dyng thu^d chdng ti-p cap vdi nhiing diem noi bfit sau:
Thd nhat. vific ap dgng thue chdng trd cap cua cac quoc gia td n i m 2003 den nay giam dan, the hifin qua hinh 1. Trong dd, nfim 2003 cd sd vy danh thue cao nhat l i 103 vy, sau dd giam ddn qua c i c nam va cho den nfim 2011 chi cdn 32 vu. Xu hddng nay cd thd hinh tiianh td mfit sd nguyfin nhan sau:
- Cae nddc, dfic bifit la e i e nddc dang p h i t tiien da hpc dupe kinh nghifim v i xfiy dung dupe bfi may de cd the i p dyng thud chdng trd cap cdng nhd kinh nghifim ddi phd vdi cae vy kifin chdng trp cdp, nfing cao tidng ndi eda minh trfin dieh dan qudc t d v i tao mdi trudng kinh doanh binh dang t ^ o cdc doanh nghifip cda minh. Hdu hdt c i c nddc da xfiy dung_^cic chinh s i c h d d phdng ngda, canh bao va doi phd cho cac doanh nghifip ti'ong nUdc, do vfiy, c i e vy kifin chdng trp cdp theo dd cung ed xu hudng giam.
- Hiep dinh SCM dUa ra cdc tifiu chui'n rat nghifim ngfit vd chi tiet cho vific dp dgng thud chdng ti-p cap nen cac nudc khd cd thd tuy tifin i p dyng ttiue chdng trd cap nhu trddc. Ddng^tiidi, cdc
So vtf dinh thud chdng trp edp ed hiiu Itfc qua cic nim td 2001 - 2010
40 20 0
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3A2001 2002 2003 2004 2005 2006 2007 200a 2009 2010 2011
Ngudn: Ban ThU Kj? WTO
nudc ddi vdi c i e mfit hang ndng s i n theo quy dinh cua Hifip dinh Nflng nghifip cQng gflp phan han che y dmh v i k h i nfing ap dyng thue chdng trp cdp ddi vdi c i c mfit hang nhgy cam nay. Vl vdy, sau khi WTO ra ddi, thud chdng trp cap hau nhd it ddpc c i e nddc i p dgng.
- C i c nddc khi dam p h i n de trd thanh t h i n h vifin cua WTO dfiu phai cam kdt Id trinh cat gidm trp cap mfit e i c h rd rang, xda bd ngay nhdng trp edp den dd l i trp cdp xuat khdu, trp edp thay the nhfip khdu v i ky ket 10 trinh cdt giam nhdng logi trp cap khde. Nhu vfiy, trp cdp cda c i c nude t h i n h vifin p h i i tudn theo quy lufit g i i m ddn hofic p h i i tim c i c h trp cfip theo cP che " l i c h lufit" dd hd'trp cam ket cdt giam trp cap xuat khdu v i hd'trp trong . .^^ j^^^g Q^. ^^ ^^^^^^ ^^,.
S5 48/2012 I Mai 27
KisH lfe' vk qjc&s IX
cung dU0o tro cSp kha nhieu nhung rat It b| danh ngoii tro oSp. d6 la: mat hSng s3t, thdp, ngSnh thue chong tro cap. d6ng t i u , cic s i n phSm cflng ngh$ cao ( m i y bay, Bang 2. Cac nhom nginh hang bi dinh thue chong In? cSp tr6n thg gldl cflng ngh^ thflng tin...) va
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Apdving CVD(%) 3,3 6 6 3 3 10.7 3 3 3 3 5 6 1 7 3,3 4,1 49 6 5 0 Wgudh: Ban Thu ky WTO
2. Khai quat thgc trgng va nhdng van de dfit ra tijr tiien khai drnh che'thue'chong trp cap cua Vifit Nam Be trd t h i n h t h i n h vien WTO, Vifit Nam da can nhde sda dd'i, bo sung v i ban h i n h mdt sd van ban phap luat cho phd hpp vdi quy dinh eda WTO, trong dd cd Hifip dmh SCM. Tuy nhifin, q u i trinh ban h i n h van b i n quy pham p h i p lufit n i y ve cd ban cdn mang tinh chat thu ddng, tde la xudt phat td nhu edu hdi nhfip va ddi hdi cda cae quy dmh cua td ehde thddng mgi da phUdng. Hfi thdng phap lufit cda Vifit Nam ve thue chdng trp cap cdn tuong ddi ddn g i i n , bao gdm:
- P h i p Ifinh ve viee chong trp cap hang hda nhap khau v i o Viet Nam nam 2004;
- Nghi dinh 89/2005/NB-CP hUdng dan ehi tiet thi hinh mdt sd didu eda Phap Ifinh Chdng trp edp hing hda nhfip khdu v i o Vifit Nam;
- Nghi dmh 04/2006/ND-CP vd vific thanh ifip v i ' q u y d[nh ehde nang, nhifim vy, quydn hgn, cd edu to ehde cda Hdi ddng x d ly vy vific chong b i n p h i gid, chdng trd cap va t u vfi;
^•^Nghi d|nh O6/2OO6/N0-CP ve vific quy dmh chfl^nang, nhifim vg, quydn hgn v i cd eau td chuc cua Cue Quan ly canh tranli;
- Thdng tu 106/2005/tT-BTC cua Bfi Tai chfnh hudng d i n thu, ndp, hoan tra thud chong ban p h i gia, chdng trp cap va cac k h o i n bao d i m thanh toan thue chdng ban pha g i i , thud chdng trd cap.
Cho den nay, Vifit Nam chua i p dgng trudng hpg thue chdng trp cap nao doi vdi h i n g nhfip khau. Tuy nhifin, tren thyc td, ed khd nhieu mfit hing n h i p khau vao Viet Nam cd the dddc nddc
So 48/2012
ggo. Bidu n i y khidn ciidng ta p h i i nghT den vific i p dgng thud chdng trp cdp ddi vdi h i n g n h i p khfi'u dd b i o v§ eho ndn sail xuat trong nudc. Cd the thay, vific i p dgng thud chdng trp cap doi vdi hang hda nhfip khfi'u v i o Vifit Nam tuy cd nhieu thu^n Ipi trong bdi canh hifin nay nhung edng se gap khdng it t h i c h thdc.
Thudn ipi d chd: Viet Nam da cd khung phap ly phd hdp vdi c i c quy dmh cda Hifip dinh SCIW quy dmh day du ve trinh tu thu tyc tidn h i n h ap dyng thud chdng trp cap, lam ndn tang cho vific khdi kifin c i c trudng hpp hdng hda trp cap vao Vifit Nam. Song h i n h cdng khung phap ly trong nude, khi da la t h i n h vien cua WTO, Viet Nam cdn cd cd hfli sd dyng cd chd giai quyet tranh chap eda td ehde nay theo quy dmh ehung ap dung binh dang cho mpi t h i n h vifin. Vifit Nam eung da chu dflng xay dyng kfinh tiiflng tin v i hd'trp ve chong trp edp d Viet Nam eung nhu tren the gidi cho doanh nghlfip.
Tuy nhifin, bfin canh nhdng thufin Ipi tren, chdng ta cung gfip khong it khd khan, dd la:
- He thdng lufit phap ve kinh tfi - thuong mai cua Vifit Nam hifin con dang trong q u i trinh xay dgng v i h o i n thifin. Cho den nay, Vifit Nam da ban h i n h mfit s d v a n ban phap luat lien quan den thud chdng trp cdp. C i c quy djnh niy, tuy phd hpp vdi Hifip d|nh SCM, nhung mdi chi ddng lgi d quy d|nh "khung", trong khi viee didu tra, i p dung thud chdng trp cap ddi hdi quy trinh ehfit che va nhieu phuong p h i p ky thugt mang tinh chi tiet. Vific c i c quy d|nh mdi ehd yeu ddng lai d mde nguyfin tac se cd thd g i y bat lpi cho cd quan thye thi khi phat sinh vy viec sau nay. Vifit Nam chda cd c i c bp luat hoan chlnh vd thud chong trp cap nhd c i c nude da hfii nhdp trudc chdng ta niiieu nfim m i mdi chi ddng Igi d P h i p Ifinh vd viec chdng trp cap.
- Ve ngudn t i i chinh: de ap dyng thue chdng tixi cap, Chinh phd mfit nudc phai tien h i n h dieu \ra trong nudc v i ngoii nude, x i c dinh ddy dd dieu kien theo quy dinh, khi da danh tiiud can phai td chiic cdng t i e q u i n ly thue va sau 5 nam tien hanh ra soat lai vific d i n h thue chdng trp cap. Nhdng edng vide
_J<H0A HPC " ^
n'hiitfng Mai 29
nimi r& vA QVAIV L *
doanh nghidp trong nudc mfit cdeh hifiu q u i m i khd bl khifi'u kifin hofic p h i i cdn mfit k h o i n g thdi gian d i i dd e i e nude k h i e didu tra trong khi k h o i n trp cdp n i y da p h i t huy t i c dgng eua nd. Vi vfiy, thud chdng trd cfip theo dd cQng g i i m dSn trong nhdng nfim gdn d i y
- Hai lb, nhidu nudc ngai sd dyng cdng ey niy vl chlnh b i n thfin c i c nddc dd cdng trp cdp rdt nhidu.
- Ba ii, trp edp Id mfit bifin p h i p do chinh phu thye hifin nfin tuy vd hlnh thdc thud chdng ti-p cap d i n h v i o doanh nghlfip nhung vd b i n chdt lai d i n h v i o chlnh phd, C i c nddc ddu ngai g i y i n h tMlZ Sd lipu nudc ip dung vi nudc bl ip dung thud chdng trp cdp ^^^t\g ddn quan hfi vdi chlnli
td 01/01/1995- Nudc phdi tri^n Nu6c dang phbX iiiSn
31/12/2011
Nude bj d i n h thud Nddc d i n h thud ' ' Ngudn: Ban Thd K^ WTO Thd hai, nude p h i t trifi'n chidm dai da sd cde
phd nudc n g o i i (nddc tien hinh trp cdp) nfin rdt han che i p dung thud chdng trp edp.
Thd nSm, h i n g ndng n g h i ^ ft b| d i n h thud chong trp t ^ p hon h i n g cdng nghifip mfic dd trp cap ddi vdi h i n g ndng nghifip Idn hdn nhifiu. Td khi tiiinh Ifip WTO dSn nay, chi cd khoang 10% sd vy thud chdng trp cdp d i n h vao h i n g ndng nghifip. WTO cd mdt trudng hpp i p dyng thud chdng trp cfip trong khi
cde nude dang p h i t trifi'n lai l i c i c nudc b| d i n h thudehdnig trp edp nhidu hPn.
Cd the ndi, thud chdng trp edp chu ydu dupc c i e nude phat trien sd dyng dd ddi phd vdi h i n g nhap khau td e i e nddc dang p h i t tridn (hlnh 2).
Tai c i c nddc dang phat tridn. sd vy danh thud ciidng trp cap chi chiem khoang 24% tong sd vu trong khi dd lai p h i i chju ddn 69% s o v y d i n h thue chdng trp cap. Hifin trgng n i y k h i m i u thudn vdi tiiuc te trp cap do chlnh cac nudc p h i t tridn mdi l i eac nudc thudng xuyen sd dgng trp cdp vdi khdi lupng ldn. Nhy vfiy, ed the thdy r i n g thue chdng ti-p cap dupe sd dyng phdn nao nhu l i mfit cdng eg bao hfi de e i e nude p h i t tndn chdng lgi h i n g nhfip khdu gia re cda c i c nude dang phat trien.
Thd ba, Hoa Ky l i nddc ap dgng thud chdng trp cap nhidu nhdt. Theo bao c i o thudng nifin eda Ban Thd Ky WTO, trong e i e nfim td 2001 dfin 2010, Hoa Kyludn Id nude i p dyng thud chdng trp cap nhidu nhdt chifim tren 50% tdng sfl vg i p dgng loai thud n i y trfin thd gidi. C i c nUde p h i t b-ien thufic nhdm QUAD (Hoa Ky, EU, Nhfit b i n , Canada) chlem ddn trfin 2/3 so tnJdng hpp i p dyng Oiue chdng trp edp. Trong sd c i c nude dang p h i t trien, chd yfiu ehi cd c i c nudc M? Latinh i p dyng Uiud chdng trp edp.
Thd ttf, so vdi c i c cdng cg ddi phd k h i c trong thUdng mgi nhu thud chong bdn p h i g i i v i bifin phap tu vfi, thud chdng trp cfip dupe dp dyng hgn chd hdn nhidu, Cd ba nguyen nhfin ddn den hifin tddng trfin:
- Mdt li, thud chdng trp edp khd i p dyng hdn vl Hifip djnh SCM quy djnh didu kifin het sde ehfit che ddi vdi vific i p dung thud chong trp cdp.
Bang 1 : Sd tmdng hpp ip dpng thud chdng trp cdp nam 2010
Niidc Hoa Ky Australia C a n a d a New Zealand Costa Rica Bra^.il Mexico
E UNh4t b i n Nam Phi Ttfng
S&MV J IV .,_,|
1 ' 3 j 1 1 I 1 1 2 4 1 1 3 2 Ngudn: Ban Thu k^ WTO
hifip dinh ridng ve ndng nghifip, theo dd c i c nddc dd dua ra cam kdt r i n g budc v i cdt giam trp c ^ ndng nghifip d mde d i n g kd, Bfiy la ly do khidn cac nddc kidm chd. It d i n h thue chdng trp cdp dfii v^
h i n g ndng nghifip.
ThU siu, thud chflng trp cdp thudng tfip trung trong mfit s d n g i n h nhdt d|nh. Trong s d 21 nhdm n g i n h h i n g , chi cd 12 nhdm da tdng bi eac nUdc d i n h thud chdng trp cap, rieng cac s i n pham s3t thfip chiu gdn 5 0 % sfi vu d i n h t h u g (bang 2). Hdu hdt e i e mfit hang b| danh thud chdng trp cap deu l i cdc nganh cd edng nghe thap. thudng d cic nudc dang phat tridn cd lpi the eanh ti-anh 'nhU h i n g ndng sdn. h i n g dfit may, cac san phdm'ciia n g i n h edng nghifip dya tren lpi thd tu nhidnst'Cac s i n phfi'm phdc tgp, ed cdng nghfi cao mfic d i KHOA HOC _
28 Thinfng Mai~
So 48/2012I£I.\H TE VA ftUAIV LY
trin ddi hdi ngudn kinh phi rdt Idn trong khi ngufin thu td vi$c d i n h thufi thudng khdng ldn. Bfin cgnh dd, vific i p dyng thud chdng b'p cdp cQng ddi hdi phii ddu tu mfit ehi phi d i n g kd v i o c i c trang tiildt bl v i cd sd vfit chdt phgc vy didu tra, thu thud, do viy, mfit nudc dang p h i t tridn d trinh dfi thfip v i ngudn n g i n s i c h hgn ehd nhu Vifit Nam se gfip khflng it khd khfin trong cdng t i c n i y
- Vd ngudn nhfin lgc, cy thd l i dfil ngd c i n bfi thufic c i e ed quan td chdc thge hifin cdng t i c didu tra edn p h i i cd chuyfin mdn s i u , ed nhidu kinh nghifim, gldl ngogi ngd. Tuy nhidn, hifin nay chdt lupng ngufin n h i n lyc trong nddc cdn thfip v i khdng ddpc d i o tgo b i i b i n , s d ngddi d i p dng dupc c i e tiiu ehi t r i n cdn rdt it.
- Vd nh$n thde cua ed quan q u i n ly v i doanh nghifip: cung gidng nhu b i n phfi g i i , da sd cde vy tranh ehdp vd tn? cdp thudng phfit sinh khi ed tin hifiu td phia c i e doanh nghifip dgi difin eho n g i n h san xudt trong nude. Mfit khi da xfiy dyng c i c quy d|nh ve chdng trp cdp, nude i p dgng thud chdng trp cap can pho bidn rfing rai cho c i c doanh nghifip vd sy tdn tgi cua cdng cy n i y v i e i c h thde i p dyng de bao vfi quyen lpi cda hp. Tuy nhifin, Vifit Nam v i o WTO chda Ifiu, thdi gian ehua dd d i i dd doanh nghlfip tidp e i n , tim hleu vfi nhfin thdc day du nhdng thdng tin n i y . Hdn nda, Vifit Nam cung ehua khdi kifin v i b| kifin nfin k h i n i n g c i e doanh nghifip vdn edn ehd quan v i coi nhg nhdng thdng tin tren. Ben cgnh dd, do vific to chdc bfi m i y theo quy d|nh cda p h i p lufit chdng trp cap trong nude edn mang tinh "ty phit", tde l i mdi chi ddng Igi d yfiu eau hfii nhfip chd chda thye su xuat p h i t td yeu cau thye te nen nhfin thdc vd i p dyng thud chdng trp cap edn chua s i u , thidu tfnh chuyfin mdn vd tdm gude td.
3. Mfit so ham y glal phap c ^ vific vfin dgng djnh che thue chong trp cap tgi Vifit Nam ttidl gian tdi
Xuat p h i t td nhdng dfic difi'm ed ban trong vific dp dung thue chong trp cdp d e i e nudc t h i n h vifin WTO v i nhQng thufin Ipi, t h i c h thdc trong nddc, bdi vidt dua ra mfit sd gpi y eho vific i p dgng thud chdng trp cap d Vifit Nam trong didu kifin hifin nay nhu sau:
Mpt li. hoan thl$n van ban quy ptipm ptiap lu$t veap dpng thue chong trp cap
Trong bdi c i n h hfii nhfip kinh t d qudc t d n g i y c i n g sdu rfing, Vifit Nam cdn ban h i n h Lufit Thud chdng trp cap thay cho P h i p Ifinh vd thud chdng trp cdp nhu hifin nay. Vific ban h i n h Lufit Thud chdng Vrp cap cdn dya trfin mfit sd quan diem sau:
Vific ban h i n h vfi i p dyng p h i p lufit vd thud chdng trp cap phai tufin thtj tuyfit ddi cdc quy dinh tgi Hifip dinh SCM cCia WTO dd ti-inh tranh ehdp
vdi e i e ddi t i c thUdng mgi trong qud trinh thyc I Vd mfit nfii dung, Lufit Thud chdng ti-p cfip i nfin dua v i o nhOng nfii dung ehung nhdt m i khd nfin q u i ehi tidt. Sd d i nhu vfiy l i vl mfit mfit chi]
ta chda cd kinh nghifim v i chua cd didu kifin kh nghifim nhdng vfin dd chi tidt lidn quan ddn ti^ cj mfit m$t cd nhOng k h i i nifim hofic dinh nghTa H quan ddn \xp edp edn tdn tgi nhidu c i c h hidu kii nhau, vdh dang ddpc c i c nUde tidp b^e d i m phi t h i o lufin v i vdn cd tiid dupc thay ddi. Bfin cgnlii ede quy d|nh vd tinh t o i n mde trp edp edng rdt i tidt, mang tinh ky tiiufit nghifip vy sfiu v i ed tiid th ddi tdy thufic v i o c i c quy d|nh vd kd todn. Do v, d lufit l i nhOng nfii dung chung nhdt, mang tlnh b trdm v i tUdng ddi dn djnh; cdc vfin b i n dudi ii p h i i ddpc hudng ddn eg tiid dd ti^nh vific phii s ddi, bd sung nhidu ldn.
N g o i i c i c vfin b i n p h i p lufit quy d)nh tare ti vide i p dgng thud chdng trp cap, Vifit Nam cQi cdn xfiy dyng cde vfin ban p h i p l u i t phy \xp dd bfi cho vific i p dyng logi thud ndy, trong dd qu;
trpng nhdt l i quy d|nh vd xudt x d h i n g hda.
Thud chdng trp cfip ddpc ddnh Uieo ngudn thd v i chi h i n g hda cd xudt x d t d mfit nudc n(- djnh mdi bi d i n h thud chdng trd cfip, vi vfiy, tiu hdt edn cd quy tdc xudt xd rd rfing dd xac d|i ddng ddi tupjig ch|u thue chdng trp edp.
Hal la. td c^c bp may ttu/c ttU dfnh ctieOi chdng trp dp
Hifin tgi, md hlnh t d chdc bd m i y eda Vifit NE k h i ddn g i i n , t d chdc dudi hinh thUc mdt cd qui didu tra ddng vai t n i l i m dau moi chung la I Cdng ThUdng. C i c h to chdc n i y phu hpp vdi i chd "mfit cda" ti'ong cai e i c h hanh chinh thdi gii gdn dfiy v i hifin tgi dang tfi md hlnh thich hpp t vdi Vifit Nam. C i c h td chdc nhu vfiy se tiet ki£
ddpc ddng ke chi phi, ngudn nhfin lgc v i trinh c khd khfin p h i t sinh trong didu phdi. Hpn nC nhdng dfic didm vd i p dgng thue chdng tifl d thdi gian qua cho thdy thud n i y thudng dupci dyng ddi vdl nhdng m$t hang cd h i m lupng c6i nghfi khdng cao, trong khi kim nggch nhfip t(H Vifit Nam chu ydu Id m i y mde, thiet b| v i nguy lifiu ddu v i o tht nhu cdu dp dung thue chdng 1 cdp cQng chua cao. Tuy nhifin, tixmg tddng lai, I nhu cdu s d dgng cdng cy bao hfi n i y la tdt yeu' b i o vfi ngdnh s i n xudt trong nudc thi cd Id mfit r hinh to chdc bfi may thge thi chuyfin mdn s i u he
k h i c h quan hdn l i can t h i d t | Bfi m i y thye thi hifin tai t d giai doan nh§p
sd, didu tra, trinh ket qua didu tra (Cyc Q ^ cgnh tranh), glal dogn xem xfit, nghien cdu k ^ dieu tra (Hfii ddng X d ly vy vific chdng trt? cdpjfl ddn ra quyet d|nh i p dgng bifin phdp e h d i 3
30 Thtitfng Mai So 48/2012
mmi rt vA ftuAiv ht
cdp (Bp trddng Bp Cflng Thddng) ddu thufic mfit CP quan duy nhat la Bfi Cdng Thudng. C i c h td chdc n i y tuy ddn gian, nhd gpn, tidt kifim ngan sach nhdng khflng t r i n h khdi thge thi p h i p lufit chdng trp cdp mpt c i c h chd quan, duy y chi, thidu tfnh k h i c h quan trong vific didu tra v i ra quydt dmh cudi cdng, trong khi do tfnh dfic thd cda edng cy thue niy, mdt quydt dinh d i n h thud ddpc dda ra till khdng nhdng ed i n h hudng tryc tidp ddn lpi ich cda t o i n xa hdi mfi cdn i n h hudng ddn quan hfl ddi ngoai vdi qudc gia b| danh thud, nfing nd hcJn la h i n h dpng tra dua cda qudc gia dd.
Thdc te, tgi nhidu qudc gia (nhu My, EU, Trung Qudc...), cac cd quan didu tra, td chdc thgc hifin, tham van va ra quydt d|nh ddu cd su dfie Ifip vdi nhau. Md hlnh n i y tuy td chdc cdng kdnh nhdng ngupe lgi hifiu qua thyc thi lgi rat eao. Vfi l i u d i i , Vifit Nam can nghifin cUu d d to chdc Igi bfi m i y thyc till p h i p lufit thud chdng trp cdp mfit each hieu qua v i khach quan, chinh x i c hPn.
Ba la, ning^o trinh dp can bp tt)tfc thi vl$c ap dung ^uecf^ng tip cap va nguon ntiin Itfc tai doanh nghl$p
Be i p dyng dddc thue chdng trp cap, chdng ta can nhanh chdng d i o tao ngudn nhfin lyc d nhieu ITnh vyc khie nhau lien quan den vific i p dung tfiue n i y nhu cd ke hogch dao tao c i c luat su chuyen nginh ve thUdng mai quoc te d d hp cd thd ttiam gia giai quyet cac tranh chap d nhdng tinh hudng Chung ta phai dUPng dau.
Bdi ngu c i n bd tiiam gia true tiep v i o qua trinh dieu tra phai cd trinh dd chuyfin mdn s i u v i cfl nhieu kinh nghi|m, do dd, can lifin tuc ddpc d i o tao vd ly thuyet v i tap huan kinh nghifini. B e quan ly tdt cdng t i e tiiu thue d ^ vdi h i n g nhfip khau dupe trp cap ddi hdi phai cd mdt ddi ngu c i n t>d hai quan diipc huan luyin chuyen mdn ve ITnh vyc nay, dfic bifit la nhQng can bfi tiuc tidp hoat dfing tai cac cda khau. do vay, Nlii nude can td chdc nhdng khda chuyen sau cd the mfli chuyfin gia nddc ngoii d i o tao ve ITnh vyc nay cho c i e can bd thue thi tren. Bdi vdi nhdng can bp doi hdi kien thdc t m g hdp va chuyfin mdn sfiu hdn till cd tile cd sang nhiSng nude cd ndn t i n g phap lufit phat tridn, cd kinh nghifim de hpe hdi, chuan b|
hinh ti^ng cho vific thye thi cung nhu tham muu eho Nha nudc vific ap dyng tiiue chdng btf cdp sau n i y
Bmi la, tUtf^fa doanh nghidp
^ Doanh nghiepedn nfing cao nang lye quan tri cda minh thdng qua c i c khda dao tgo do Phdng Thuong mgi v i Cdng nghifip Vifit Nam t d chde^
mflt m^t n i n g cao hie'u biet v d logi t h u d n i y de cd the bao vfi quydn lpi eua mlnh, mfit mfit chu ddng phdng tranh vd ddi phd vdi c i c vy kifin chdng trd cap d nude n g o i i . Doanh nghifip cung
cdn chu dfing tuydn chpn vfi d i o tao dfii ngu n h i n lyc cd hlfi'u bidt p h i p lufit chdng trp cap trong nudc v i nude xudt khdu, ed trinh dp dd d i m bao chd dfi ghi ehep kfi t o i n ro r i n g , t u i n thii c i c tifiu ehufin ke t o i n qudc t d de c i e sd lifiu cua doanh nghlfip ddpc cd quan didu tra ehdp nhfin sd dyng khi tinh todn bien dp trp cdp v i cd thd Idu glQ tdt c i c i c sd lifiu, tai lifiu l i m b i n g chdng vd sy thifit hgi eiia minh khi ed trp cdp eda chlnh phd nddc n g o i i ddi vdi h i n g n h i p khdu cung nhd chdng minh ddpc hang hda xudt khdu cda minh khdng ddpc trp c a p . #
Til lieu tham khao:
1. Bd Thddng mgi, Cd sd khoa hpc ip dtfng thud chdng trp cdp ddi vdi hing hda nhSp khdu vio Vipt Nam. B e t i i edp B6, Vu Chfnh s i c h thUdng mgi da bifin, Bfi Thddng mai. Ha Nfii, 2002.
2. Lord Montague v i Nguyen Truflng Sdn, Vidt Nam gia nhip WTO: Phan tieh thud quan, nginh va trd cdp - Quyen 2. Trp cdp va gia nhip WTO:
Tlnh tuin thd quy dinh WTO va tic ddng ve mSt ehinh sich ddi vdi Vidt Nam, NXB Tai chfnh, Ha Nfii, 2005.
3. Nguyen Xuan Trinh ehd bifin, Didu ehinh chfnh sich thue vi tra cap sau khi gia nhip Td chdc Thuang mai the gidi - Ca sd ly luPn. kinh nghiem qudc tevi dmh hudng cho Vidt Nam. NXB T i i chinh. H i Nfii, 2007.
4. Paul R. Krugman, Maurice Obstfeld, tai bin ISn thd 6. Kinh tdhoc qudc td: L^ thuyet vi chinh sach. NXB Addison Wesley, 2002.
5. Mpt s d thdng tin tgi cac trang w^eb:
www.chongbanphagia.vn; vi/ww.moit.gov.vn;
www.tnjngtamwto.vn; viww.vcci.com.vn.
Summary
Many countries in the worid have used anti- subsidy tax as an effective tool to protect their domestic production. It is not surpring that highly developed countries with big markets such as the US or EU are those which apply this tool most fre- quentiy to protect their local Industries against the fiercer competition from Imported products amid the free trade context. Upon identifying some fea- tures of this tax application in International trade as well as the situation In Vietnam in recent time, the author puts' forth some policy implications to effectively deal with this issue.
So 48/2012
_J<HO.\ HOC
