NGHIlN CUU
Cai each thue thu nhap doanh nghiep a Viet Nam va dinh huong trong tuong lai
D ^ Vdn Ddn Dai hoc Ngan hang TP. Ho Chf Minh
rom tdt: Ld mfit trong nhiing sdc ttiufi Ugng yfiu Uong hfi ttifing thufi cOa bdt ky qufic gia ndo, ttiufi thu nh$p doanh nghifip d Vifit Nam Uifii gian qua Iudn tfi rO dut?c vai Ufi c^uan ti-gng cua minh. Bdi vifil Uudc hfit sfi difim Igi cdc vai Ufindy, sau dd di vdo tiinh bay qud Uinh cdi cdch ttiufi ttiu nhdp doanh nghifip tgi Vifil Nam Uong thfii gian qua dfi tgo da cho vific nhdn djnh nhiing difim dfii mdi ttieo hudng di chung ctia ttifi gidi vd sau cilng Id CO ca sd dfi dua ra nhiing djnh huOiig vi ttiufi ttiu nhdp doanh nghifip Uong tuong lai.
Tir khod: Cdi cdch, djnh hutmg, ttiufi, ttiu nhdp doanh nghifip, Vifit Nam
T
hufi Id mfil ngufin thu rdt quan trgng vdi ly ttgng ddng gfip rdt lfin vdo tfing ngufin ttiu ngdn sdch qufic gia vd dfing ttifii cQng id mfit cdng cg hifiu qud trong vific difiu Ufit vi md nfin kinh tfi. Trong ca cdu thufi, chinh sdch thufi ttiu nhdp doanh nghifip (TNDN) ludn chifim glQ mOt vj tri Ugng yfiu, cd y nghla ldn va rdt dugc quan tdm, ddc bifil xfit Uong bfii cdnh cdng tdc cdi cdch ttiufi TNDN tgi Vifit Nam dang tich cgc dugc Uifin khai, hod cQng vdi xu hu6ng chung trong cdi cdch chinh sdch thufi TNDN d cdc nufic hifin nay v^ cdc m$t: xdy dgng lfi tiinh gidm thufi sudt; dp dgng chinh sdch uu ddi thufi cho dfii tugng cdn dugc ddu tu phdt trifin;gidm cdc khodn chi phi dugc tni; mfi rfing CO sd tinh thufi; tdng cufing cdng tdc qudn ly thufi nhdm hod gidi cdc hdnh vi Idm ttidt ttiodt ngufin thu.1. Vai trb cua thue thu nhap doanh nghiep Thufi TNDN Id logi thufi tn;c ttiu, ddnh vdo dfii lugng Id thu nhdp cua doanh nghifip ducrc xdc djnh Ufin CO sd doanh thu trir di cdc khodn chl phi hgp ly, htyp Ifi cfi lifin quan dfin vific hinh ttidnh doanh thu dfi.
Tti dfi cfi \hi ttidy muc dfing vifin thufi TNDN vdo ngdn sdch Nhd nufic sfi phg ttiufic vdo kfit qud hogt dfing sdn xudt kinh doanh cua cdc doanh nghifip nfip thufi.
Bdn ttidn ttiufi TNDN dugc xdy dgng lufin hudng dfin cdc y nghla:
Thii nhdt, ttiufi TNDN Id mfil khodn ttiu cfi vj Ui rdt quan Ugng cQa ngdn sdch Nhd nudc. Theo quy ludt chung, khi Uinh dO kinh tfi ngdy cdng phdt Uifin ttii ttiufi TNDN sfi cdng chifim vj tri quan Uong ban uong tfing ngufin ttiu ngdn sdch qufic gia. Nhtmg quy djnh vfi ihufi sudt uu ddi, mifin gidm ttiufi giiip Uiuc ddy tdng trufing kinh tfi, gdp phdn ldng dugc sfi ttiufi ti^n CO sd dfii tugi^ nfip ttiufi ngdy cdng dugc md rfing hon vfi cd quy md Idn sfi lui^g.
Thii hai, ttiufi TNDN Id cdng cg hiiu hifiu cua Nhd
nudc Uong vific difiu tifit vl md nfin kinh tfi. Nhd nudc ban hdnh mfit hfi thfing phdp ludt vfi thufi TNDN dp dung chung cho cdc ca sfi sdn xudt kinh doanh thufic mgi thdnh phdn kinh tfi, tgo sg binh ddng Uong cgnh tranh, gfip phdn thuc ddy nfin kinh tfi phdt trifin. NhS nuoc thfi hifin sg uu ddi cua minh dfii vfii mfit sfi dfii lugng trong xd hfii khfing phdi nfip thufi (dugc mifin thufi) hodc thfi hifin sg khuyfin khfch ctia Nhd nudc dfii voi vific phdt trifin ciia mfit Ilnh vgc hay mfit viing, mfit khu vgc ndo dfi. Ngodi vific quy djnh ttiufi sudt chung cho cdc co sd sdn xudt kinh doanh, Nhd nudc cung dua ra ttiufi sudt uu ddi dfi dp dgng dfii vdi cdc ngdnh nghfi, mdt hdng Uong nfin kinh lfi dfi khuyfin khich cac ngdnh nghfi, mdt hdng ndy theo djnh hudng cua Nhd nufic.
Thufi TNDN cfin dug(: sii dgng nhu Id mfit bifin phdp kfch thich cdc hogt dfing ddu tu bfi vfin vdo nfii dfa dfin lii ngufin lgc cQa cdc doanh nghidp nudc ngodi, hay hfi Uo cdc doanh nghifip khdc phgc vd vin?t qua khfi khdn dfi fin djnh sdn xudt uong Uing thdi ky vfii cdc chfnh sdch ttiufi cd mirc dfi difiu Ufitkhdc nhau.
Thii ba, thufi TNDN cfin Id co sfir dfi Nhd nudc phdn phfii lgi thu nhdp, thgc hifin chfnh sdch cfing bdng xd hfii. Difiu ndy ddc bifit cdn ttiifit trong nfin kinh tfi Uij tnrdng ludn dfi cao tfnh cgnh tranh, trong dd yfiu tfi phdn hod gidu nghfio Id difiu khfing ti-dnh khfii. Trong chinh bfii cdnh dfi, ttiufi TNDN ra dfii giup nit ngdn khodng cdch gidu nghfio giiia cdc thdnh vifin Uong xfl hfii.
Thti Ur, thufi TNDN ttiudng dugc xdy di;ng tuang dfii fin djnh nhdm mang lgi mdi trufing thudn lgi cho hogt dfing sdn xudt kinh doanh. Bdn ttidn ttiufi TNDN sfi difiu Ufit vdo ttiu nhdp cua doanh nghifip md nguflr thu nhdp ndy cd bdn chdt Id ngufln vfin tdi ddu tu m^
rfing sdn xudt, nfin Uiufi TNDN ttiudng phdi dugc 6r
8
, - T H A I BINH DutTNa (THANH Z I 2 0 1 71djnh qua ttifii gian, ddc bifit Id vfi ttiufi sudL Tinh chdt fin djnh tuong dfii ndy ^tip cdc doanh nghifip chii dfing ti'ong vific lfin kfi hoach dau tu, dfi ra phuong dn sdn xudt kinh doanh mfil cdch ben virng. Ttr dfi gdp phdn gia tdng quy md va ndng lgc sdn xudt, thiic ddy ldng Uudng kinh tfi mfit each hifiu qud vd bfin viing.
1 Qua trinh eal each thue thu nhap doanh nghiep tai Viet Nam
Thufi TNDN bdt ddu dugc trifin khai tgi Viet Nam Ur ndm 1951 vdi hinh thiic so khai Id thufi tfnh trfin lgi bic kinh doanh, vfii vific dp dung bifiu thufi luy Ufin hing phdn phdn bifil cho Uing ngdnh nghe vdi thufi sudl dao dfing tii 5% dfin 7%. Sau dd 5 ndm, Ludt ttiufi loi hfc doanh ngNfip dugc t»an hdnh dp dgng cho tdt cd cdc CO s6 kinh doanh, vdi cdn cii tinh thufi la sfi chfinh Ifich giiia doanh thu vdi gid thdnh sdn xudt vd vdn dp dgng bifiu thufi sudl luy Ufin tOng phan nhimg vdi phgm vi cfi difiu chinh Id tii 8% dfin 50%.
Trong giai dogn hi ndm 1965 dfin ndm 1990, wfic dp d g i ^ thufi Igi tiic dug^ tdch bach rifing cho khu vt^
Wrh tfi qufic doanh vd kinh lfi ngodi qufic doanh.
Theo dfi, chfi dfi thu qufic doanh tJugc dp dgng cho khu vgc kinh tfi qufic doanh, cfin khu vgc kinh tfi ngodi qufic doanh thi nfip thufi lt?i tiic doanh nghifip.
Bufit: sang giai dogn cdi cdch thufi budc 1, cac chfnh sdch thufi dugc Qufic hfii xem xfit vd phfi chudn thdng qua, dflng thfii kfil hgp vdi nhifiu ldn siia dfii bfi sung dfi vific thu ttiufi hifiu qud hon. Tii 01/01/1990 dfin Uudc ngdy 01/01/1999, ttiufi Igi tiic dugc dp dgng thfing nhdt cho mgi thdnh phdn kinh tfi, khdng phan bifit doanh nghifip thufic khu vgc kinh lfi Uong tiay ngodi qufic doanh. Co sd tinh thufi Igi tdc Id M tiic cQa doanh nghifip va thufi sudt, vfii muc ttiufi suat phfi ttiflng gflm cfi 30%, 40% va 50%; sau dfi tii ndm 1993 cdc muc thue sudt dugc difiu chinh gidm tiiong ling xufing cfin 25%, 35% vd 45%. Cur^ ttong giai dtjgn ndy, cdc doanh nghifip cd vfin dau lu nudt: ngoiu dp dgng Ihue Igi lire theo Lugl ddu tu nudc ngodi tgi Viel Nam vdi miic thufi sudl din^c chti dfing xdy dimg thdp hon so vdi cdc doanh r^hifip Uong nudc, tfi rd dfing thdi mufin htit vfin dau tu hi nudc ngoai cua Nhd nudc.
Vdo k\ hgp Uiii 11 cua Qufic hdi khod DC difin ra vdo ngd>' 10/05/1997, Ludl ttiufi TNDN dd chinh ttnic dugc thdng qua vd cd hifiu luc thi hdnh kfi tti 01/01/1999 dfi ttiay the cho Ludt ttiufi Igi Uic. Trong giai dogn Itr khi Ludt thufi TNDN mdi Ijan hdnh cd hifiu lgc dfin ngdy 01/01/2004, ttiufi TNDN dugc Uifin khai dp dgng thfing nhdt trfin ca nud^, vtji mtic ttiufi sudt phfi thfing cho cdc doanh nghifip uong nudc Id 32% vd doanh nghifip cfi vfin ddu tu nudc ngodi Id 25%. Trdi qua 5 ndm trifin khai thgc hifin, Qufic iidi khoa XI lgi k>' hgp ttiii 3 dd ttidng qua Ludt thufi TNDN ttiay ttifi cho vdn bdn lian hanh tiudc dd. Ludt ttiay Uifi nay cd hifiu Igc ttii hdnh hi ngdy 01/01/2004 vdi miic ttiufi sudt dugc difiu chinh gidm lir 32% xufing cfin 28%, dp dyng
nhu nhau cho tdt cd cdc doanh nghifip hogt dfing tgi Vlfit Nanrt
Nhin chung, Ludt ttiufi TNDN ndm 2003 dd phdn ndo dgi dugc mgc tifiu md Nhd nudc dfi ra, ddnh ddu cfit mfic quan trgng Uong cdi thifin mfii truiTng ddu tu, gfip phdn bdo ddm ngufin Ihu ngdn sdch va thuc day Hnh vgc Ihufi phdt trien hon. Tuy vdy Ludt thufi TNDN bdy gid van cfin boc lfi nhiing nhugc difim nhdt djnh, nfin sau dd khi dd trdi qua hon 4 ndm thgc hifin, Lujt ttiufi TNDN ndm 2008 dugc ban hdnh ngdy 03/06/2008 dfi ttiay ttifi cho Ludt ttiufi TNDN ndm 2003, cfi hifiu li,rc dp dgng tii ngdy 01/01/2009. Giai dogn lir ndm 2009 dfin 2014, mdc du b&\ cdnh kinh tfi trong nudc gdp nhifiu khd kiidn do dnh hudng ciia khung hoang tdi chinh vd suy thodi kinh tfi loan cdu, thufi sudt thufi TNDN dugc ttiifit kfi gidm ttieo Ludt mdi ttr 28% xufing 25% nhung sfi ttiu ngdn sdch vfi ttiufi TNDN vdn chifim
^ trgng km tixjng tfing ngufln thu. Kfi lir ddu ndm 2014, Lii$t thufi TNDN Slia dfii dua ra quy djnh chuyfin muc ttiufi sudt vfi cfin 22% vd sau dd id 20% bdt ddu hi 2016.
Cfi ttifi ndi hi ddy ttiufi TNDN tai Vifil Nam dd ngdy cdng dugc hodn thifin, chiing tfi dugc sg phQ hgp hon vdi thgc tfi vd ttidng lfi qufic tfi.
Hifin lgi thufi TNDN dugc quy djnh thgc hifin chi Ufit Uong tfing hgp cdc vdn bdn quy pham phdp ludt:
- Ludt ttiufi TNDN sfi 14/2008/QH12 ban hdnh ngdy 03/06/2008.
- Ludt ttiufi TNDN sfi 32/2013/QH13 ban hdnh ngdy 19/06/2013, sua doi bfi sung mfit sfi difiu ciia Ludt ttiufi TNDN 2008.
- Nghj dinh so 218/2013/ND-CP ban hdnh ngdy 26/12/2013, quy dfnh chi tifit vd hudng ddn ttii hdnh Ludt Uiue TNDN (sau dfi Nghj djnh ndy dugc sira dfii, bfi sung bcii Nghj dfnh so 91/2014/ND-CP ngdy 01/10/2014 vd Nghj djnh so 12/2015/ND-CP ngdy 12/02/2015; tat cd cdc Nghj djnh dugc hgp nhdt bdi Vdn bdn hgp nhdt sfi 12/VBHN-BTC ban hdnh ngdy 26/05/2015).
- ThOng hr sfi 78/2014/TT-BTC ban hdnh ngdy 18/06/2014, hudng ddn thi hdnh Nghj djnh sd 218/2013/ND-CP ngay 26/12/2013 ctia Chinh phu quy djnh \ a hufing ddn ttii hdnh Ludl Ihufi TNDN (sau dfi Thdng tu ndy dugc sua dfii, bfi sung bdi: Thfing tu 119/2014m'-BTC ban hdnh ngdy 25/08/2014; Thfing lu 151/2014/IT-BTC ban hdnh ngdy 10/10/2014; Thflng hr 96/201MT-BTC ban hdnh ngdy 22/06/2015; tdt cd cdc Thfing tu dugc hgp nhdt bdi Vdn bdn hgp nhdt sfi 26/VBHN-BTC ban hdnh ngdy 14/09/2015).
3. Mot SO diem mdi theo hirong di chung Quy dinh vfi ttiufi TNDN hifin hdnh bfin cgnh vific dp dgng muc ttiufi sudl gidm xufing cdn 20% sang ndm 2016 - miic thufi ndy cua Vifit Nam hifin nay khd thdp so vdi cdc nudc Uong khu vgc nhu Philippines Id 30% hay Malaysia Id 25% - ttii cQng dd dua ra dugc
NM rtCHAU ' H A N O Z / 2 0 1 7)
NGHIEN Cl/U nhifiu difim mdi dugc xem Id Ufin bfi, ttiudn Igi hen cho cfing dfing doanh nghifip vd hod cQng xu hudng cdi each ttiufi TNDN ttfin ttifi gidi.
Lifin quan dfin chinh sdch im ddi thufi eho dfii tugng cdn duge hfi Ug phdt Uifin ttii Thdng Ur 96 ndm 2015 ciing dd dua ra nhifiu ttiay dfii. Theo 66 vdi Unh vgc ddu tu md rfing, dd cfi quy djnh rat rd vific chuyfin tifip uu ddi cho dg dn ddu tu md rfing Uong giai dogn til ndm 2009-2013 vdi vific Uong giai dogn ndy quy dinh phdp ludt vi Ihufi TNDN Id khdng cho huong uu ddi dfii vdi dg dn ddu tu md rfing. Theo quy djnh cdi cdch mdi, tiJ ndm 2014 ud di, Ludt UiufiTNDN dd siia dfii bfi sung quy djnh dg dn ddu tu md rfing sfi duge hudng uxi ddi. Cung ehinh hi ddy, vdi cdc dg an ddu tu md rfing dugc trifin khai Uong giai doan 2009-2013 md sang ndm 2014 ddp ling dii cdc difiu kifin dugc uu ddi theo quy djnh mifi thi sfi dinyc hmjng uu ddi cho thdi gian cdn Igi bdt ddu tii ndm 2014.Ddy duge xem Id mfit quy djnh rdt Ufin bfi vd cd hufing md dfi tgo difiu kifin cho cde dg dn ddu tu md rfing trong giai dogn tiirfirc ddy dugc hming uu ddi mdi ndy.
Vdi cdc doanh nghifip mdi thdnh lgp tii dg dn ddu Ur dd duge cdp Gidy phfip ddu hr hodc Gidy chiing nhdn ddu tu trudc ngdy 01/01/2014 nhung dang Uong qud Uinh ddu tu, chua di vdo hogi dfing, chira phdi sinh doanh thu thi theo quy djnh mfii cQng sfi dugc hudng uu ddi Uiufi TNDN ttieo dg dn ddu lu mdi Uieo quy djnh tgi Ludt sfi 32/2013/QH13, Ludt sfi 71/2014/QH 13 vd cdc vdn bdn hudng ddn ttii hdnh. Bfin cgnh dfi thi cdc quy djnh ddnh cho dfii tugng dugc hudng thufi sudl uu ddi cung dd dugc bfi sung, siia dfii chi tifii cho phQ hgp vdi Unh hinh mdi, Irong dd nhdn mgnh dfin Hnh vgc img dgng cdng nghfi cao.
Vfi cdc khodn chi dugc tiii vd khfing dugc uir khi Kdc djnh thu nhdp chju ttiufi ttil quy djnh mdi dugc ban hdnh dd Idm rd rdng, minh bgch hon vd dem lgi thudn M cho doanh nghifip gdp phdn ttiuc ddy sdn tudt kinh doanh vd gidm thu U,ic hdnh chinh khi kfi
^lai ttiufi TNDN. Di cttng vdi xu hudng chung d cdc ludc quy djnh vi cdc khodn chi dutye UTJ khi tinh thufi FNDN ngdy edng chdt chfi, hgn chfi tinh ti^g cdc ioanh nghifip Igi dgng dfi Ufin ttiufi, gidm cdc khodn :hi duge Uir thl Vifil Nam cQng dd dua ra cdc chi ddn /fi: bfi quy djnh doanh nghifip U/ xdy dgng, qudn ly i|nh miic ttfiu hao nguyfin lifiu, vdi lifiu, nhifin lifiu,...
nd thay vdo dfi dfii vdi phdn chi virgt djnh miic Ufiu iao dd dugc Nhd nudc ban hdnh dinh mirc sfi khdng lugc Unh vdo chi phf dugc Utr khi xdc djnh ttiu nhdp :h|u ttiufi; bfi sung quy djnh khdng Unh vdo chi phf luge tiii khi tinh Uiufi dfii vdi chi Ud tifin Uiufi tdi sdn :Qa cd nhdn khfing cfi ddy du hfi so, chiing hi; bfi sung luy djnh khflng duge tinh vdo ehi phi dugc Uii dd'i vdi rhi mua bdo hifim nhdn ttig cho ngufii lao dfing khOng lugc ghi cg ttifi difiu kifin dugc hudng vd miic dugc IUdng; sfi tifin cdp quyfin khai ttidc khodng sdn vugt niic ttigc Ifi phdt sUih cua ndm khdng dugc ti'nh vdo
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chi phi dugc Utr khi U'nh ttiufi TNDN,...
Tuy nhifin, bfin egnh vific "slfit" cdc khodn chi dug trir thi vdi cdc ddc thil ciia Vifil Nam, quy djnh mt cung cfi nhiing hudng hfi Ug hen cho doanh nghifif Trong dd cfi bfi sung cdc tdi sdn cfi djnh ciia dtsanj nghifip phgc vg cho ngufii lao dfing vd dfi tfi chiic hoa dfing giao dgc nghfi nghifip dugc tfnh vdo chi phf dugi Utr khi Unh ttiufi;bfi sung mfit sfi khodn chi khdnj luong ling vdi doanh thu U'nh thufi' dugc Unh vao ch phi dugc Uii. Mfit sfi khodn chi trudc ddy cfi mih khfing chfi thi gifi ddy cQng dd dugc bfi, nhu chi ph quang cdo khuyfin mgi khi truo« ddy quy djnh phd Idifi'ng cJifi mtrc 10-15%, cfin theo quy djnh mdi thi ldi cd cdc ichodn chi phf ndy dugc Unh vdo chi phi khi ct5 ddy do hod don, chiing tii. Hay chi phf cfing tdc cua ngudi lao dfing, trudc ddy cQng khfing chfi vd hifin nay khflng khfi'ng chfi nQa. Vfi thii hie, hfl so cQng dugc dan gian hda trong mfit sfi Uudng hgp khi xdc djnh dii phf dugc tni, difin hinh nhu siia dfii quy djnh vfi hfl so, Uiii U,ic dfii vdi tdi sdn, hdng hfia bf tfin ttidt do ttiifin lai, djch bfinh,... dugc tinh vdo chi phf dugc tni theo hudng su dgng chung hfl so cQa cdc co quan cfi lifin quan.
Lifin quan dfin cdc khodn thu nhdp khdc lhi tiiroc ddy duoc quy djnh Id khodn thu nhdp khfing thufic cdc ngdnh nghfi, Hnh vgc kinh doanh ghi Uong ddng ky kinh doanh ciia doanh nghifip, nay quy djnh ndy cQng dd dugc bdi bfi. CQng vdi dfi ttii quy djnh khodn Ihu nhdp ti> dg dn ddu hr d nudc ngodi khi chuyfin vfi nudc dugc coi Id khodn thu nhdp khdc cQng khfing cdn dugc dp dgng thgc hifin. Nhtrng chuyfin bifin ndy luy don gidn nhimg tfi ra huu hifiu ttong vific ldc dfing dfin CO sd u'nh thufi TNDN, khifin chdng rfl rdng, hifiu qud vd hod eiing vdi xu hufing ehung.
4. Dinh ftmhig trong tirong iai
Chifin lugc cdi cdch hfi ttifing Uiufi giai dogn 2011- 2020 dugc Thu tufing Chfnh phu phfi duyfit ngdy 17/05/2011 tgi Quyfit djnh sfi 732/QD-TTg dd nfiu rd difiu ehinh gidm mirc ttiufi sudt chung thufi TNDN theo lfi trinh phfi hgp dfi ttiu hut ddu tu, tgo difiu kifin cho doanh nghifip cfi Uifim ngufin lgc ldi chfnh, tdng U'ch luy dfi ddy mgnh ddu tu, ndng eao ndng IxfC cgnh Uanh, hudng tfii tdng tiirfing vd phdt Uifin kinh tfi qufic gia. Cdng tdc cdi cdch ihufi TNDN Uong thdi gian vQa qua dd phdt huy khdng it difim tich cgc, hfi Ug vd tgo difiu kifin ttiudn Igi cho cfing dfing doanh nghifip, mfit mdt di dung vdi djnh hudng chi dgo vd mfit mdt lfi ra phQ hgp vdi thflng Ifi qufic lfi. Di tifip Mc glO virng vd phdt huy hon nua Unh ttidn ndy, ti-ong tuong lai chfnh sdch ttiufi TNDN cdn tdp tiung vdo cdc vdn dfi quan Ugng sau:
Thii nhdt, xdy dgng chfnh sdch uu ddi cho bfi phdn doanh nghifip vira vd nhd. Cfi ttifi ttidy lgi Vifil Nam.
ttiufi TNDN hifin hdnh ehua efi quy djnh uu ddl dfii vfii doanh nghifip viia vd nhfi trong khi d6 tir kinh nghifim
qufic tfi cho ttidy, diinh sdch ttiufi TNDN o i a lUiifiu nudc cd quy dinh cdc miic Uiufi sudt t h ^ hon ddnh cho doanh i^hifip viia vd nhfi nhdm khuyfin khfdi sg phdt uifin o i a d ^ tugng ndy.
Theo so Ufiu cua Tfing cue Thfing kfi thi dfin hfit ndm 2015, doanh i^hifip vt^ va nhd trfin cd nudc ed sfi lugng 600.000, chifim 95% doanh nghifip ddng ky hogt d^ig, d d i ^ gdp khodng 50% GDP, khoang 3^6 thu i^dn sdch Nhd nudc va 49% vdo \iec igo gid tri gia ldng cho nfin kinh tfi, Igo ra hang Uifiu vific ldm eho i^ifii Iao ddng mdi ndm. Bdi vgy, vific ^ d m thufi suat ttiufi TNDN th£q> hon mdi bdng d i u r ^ so vdi miic thufi suSl phfi thdng Id cdn thifit dfi giiip doanh nghifip ^ a m gdnh ndng vi thufi, tdng tich K^ dfi tdi ddu tu, tgo thfim dfii^ Igc i^idt trifin cho doanh n^iifip.
Vita qua vdo khodng ttiang 08/2016, lifin quan dfin
^ific Uifin khai thgc hifin Nghj quyfit 35/2016 etia Chinh phii vfi mgt sfi ^ phdp thufi nhdm thao gd khd khdn, vudng mdc d u doanh nghifip nhfi vd vtia. Bfi Tdi chmh dd trinh Chinh phu cdc gidi phdp vfi thufi dfi ttido gd khd khdn eho doanh nghifip, trong dd cd dfi I ^ ^ i ^ d m thufi TNDN cho doanh nghifip \Tja \ d nhd tii i i S g | nhu Mfin nay xufing edn 17% Uong vOng 4 ndm.
Vdi cfing d^ig (ioanh nghifip, ddy thire sg la mfil Un hifiu tfil gdp phdn ^lip doanh nghifip thdo gd khfi khdn vd <pia dfi cd difiu kifin vucm minh len.
Tuy nhifin, cdn phdi lim y Id nfiu vific dp dgng chfnh sdch uu ddi thufi ddi vdi doanh nghifip vtta vd nhfi duge Ihgc thi thi cdn quy djnh rd rang, ehi Ufit cdc Ufiu chi, difiu kifin dfi hfl trg Ifil cho cdng Idc c|udn ly thufi, hgn chfi l ^ da cdc gian l$n vd Ufiu cgc phdt sUih.
Thu hai, Uong b^i ednh hgi nhgp co nhifiu ldc dOng dfin ngufln ttiu Uiufi TNDN va nfii bdl Ifin vdn dfi chuyfin gid cua khfii doanh nghifip FDI gdn ddy thi diifin lugc ddm bdo ngufln thu thufi TNDN Iheo dting Id trinh tifim cdn vdi cdc nudc cdn dugc quan tdm ch$L Dfi o i thfi ihfch iing vdi nhiing Ihay dfii Uong co cdu ttiu ttiufi TNDN, qudn ly tfit cde doanh nghifip FDI chfing tinh Ugng chuy-fin gid cdn thi^ hifin dfing bfi cdc chinh sdch, Uong dd quan Ugng la co quan thufi cdc cdp cdn Idng eudng thanh tra gid ehuyen giao, xem ddy td mfil Uong nhirng nhifim \ii trgng tdm cua i^dnh thufi. Kifin quyfil khdng dfi xay ra Unh trgng chuyfin gid trdnh thufi ciia doanh nghifip, doanh thu Dfin U^c ldng ma lgi nhudn thi liic ndo eiing bdo Ifl Id khd chdp nhdn dugc. Khi phdt hifin cdc trudng hgp chuyfin 0i, phdi cd chfi tdi xii { ^ i ttieo hudng tdng miic phgi vd hinh thtrc phgt so vdi quy djnh hifin tgi.
Bfin cgnh dd r^dnh Uiufi cdn xdy dgrig hfi thdng co sd dir Ufiu vd Bfin Uidng tiii lifiu vfi doanh r ^ f i p FDI frfig vg kifim sodt duiyfin gid, ldng cudng ddo Igo, phdt uifin ngudn nhdn Igc vi ky nang, kifin thiic.
Thir ba, dfi dem Igi hifiu qud o o nhdt Uii cdi edch chinh sddi Uiufi TNDN IgJ Vifil Nam bdt Ixidc phdi song hdnh vdi cdi each hdnh chinh thufi, hudng dfin
^ d m thifiu d u piu tudn thu \i thuc hifin nghla vg thufi
cua doanh nghifip. Bdi cdnh, difiu kifin cdi cdch ciia cdc nudc trfin thfi groi Id khde nhau, theo dd vific Iham khdo kinh nghifim dfi xdy dgng, duy tri hfi ttifing chfnh sach ttiufi Vifil Nam hror^ dflng vdi ttifing Ifi ehung Id cdn thifii, song ciing phdi tfnh todn dfin ddc difim vd yfiu td nfii tai eiia Uing giai dogn phdt Uifin.
Thii lu, chfnh quyfin dja phirong vd co quan qudn ly Ihufi nfin cfi bifin phdp dfi thdt chdt hon mfii quan hfi vdi cdng ddng dcjanh nghifip, qua dd ldng nghe y kifin cua doanh nghifip Ufin quan dfin Uiuc hifin chfnh sdch thufi, kip thai humig ddn va dua ra cdc gidl phdp hfl Uu cho doanh nghifip ttido gd khd khdn, vudng mdc tror^ qud Uinh thuc thi phdp ludt vfi thufi. Trfin c a sd dd, thdng qua cdc y kifin ghi nhdn dugc thi co quan thufi cd thfi dua ra nhiing sua dfii, bfi sung nhdm xdy dgng chinh sdch thufi TNDN hifin hdnh ngdy mfil hifiu qud hon.
5. Ket luan
Chfnh sdch thufi hfl Ug cho ngufin thu trgng yfiu eiia ngdn sdeh va dfing vai trfi then chfit trong difiu hdnh kinh tfi vl md cua Chinh phQ, cfi dnh hudng to kin dfin vific phdt trifin kinh lfi xd hfii. Do dfi, cdn ddc bifit chii y vific cdi cdeh, hodn thifin chi'nh sdch thufi nfii Chung, chfnh sdch thufi TNDN nfii rifing hod trong tong thfi, hudng dfin mgc tifiu sau cQng Id xdy dgng mfit nfin kinh tfi mgnh, ldng tiirdng fin djnh vd phdt Uifin Idu ddiy.
Tai iieu tham Idiao
1. Bfi Tdi chinh (2015), Thdng Ur 9e/20I5m'-BTC ban hdnh ngdy 22/06/2015 hudng ddn vi ttiufi ttiu nhdp doanh nghifip.
2. U Quang Thudn (2013), Xu hudng cdi cdeh ttiufi thu nhgp doanh nghifip ttfin Uifi gidi, Tgp chi Tdi chfnh sd4-2013.
NH Tt CHAU A • J BlNH OUONQ (THAHa 2 / ZO I 7)
