_ C H A J ] _ M Y N G A Y NAY S 6 04-2016
CHINH TRi - LUAT
M Q T S O QUAN DIEM VE
THUE GIA TRI GIA TANG d MY
T
hue gia tii gia tang (GTGT) la mpt loai thug phg bign, hon 130 qu6e gia trgn thg giai da ap dung rat thanh cong he th6ng thug GTGT, tuy nhien. My lai la cuong qu6e tii ehSi loai thug nay. Truoc day, thue GTGT Cling da tung dupe ban luan tai My, nhung thoi gian gan day, nhieu iianh cai vg vigc ap dung loai thug nay 6 My lai tio ngn nong bong hon bao gio hgt, boi nuoc My dang dung trupc nguy eo tham hut ngan saeh keo dai. Mac du, thoi digm hign tai ngn kinh tg My da phue h6i nhung tinh trang tham hut ngan saeh van la moi lo doi voi nen kinh tg.Ciing nhu eac quoc gia khac ttgn thg gioi, p My thue la ngu6n thu ehii ygu ciia ngan saeh tigu bang va lign bang Khi tham hut ngan saeh dign ra lien tuc thi mpt ttong nhOng cau hoi c6 thg dat ra la lieu CO phai he thSng thug eiia nuoc My noi chung chua tap dupe nguon thu
"ximg tjm" cua mpt qu6c gia hang dau thg gioi, hay boi Hoa Ky chua ap dung tiiue GTGT tiiay cho tiiue tigu dip hang hpa dich vu? Lign quan toi eau hpi nay, nhigu quan digm chp ring thay dgi he thong thue tieu thu (thug doanh thu)
TS. Tran Manh Dung*
ThS. Nguyen Ha Linh**
sang thug GTGT se tap thgm ngupn thu Ipn chp ngan sach nha nuoc (NSNN), no CO thg dem lai nguon thu hang ty do la ttong mpt thpi gian ngan, digu nay se giiip My ep thg cat giam tham hut ngan sach. Tuy nhign, cp nhigu y kign phan bae lai chp ring, he thSng thug GTGT eung khpng hay hon so voi thug doanh thu, va nguygn nhan thue sir gay ra tham hut ngan sach la do ehi tigu qua mire chu khong phai thu it thue. Do vay, khong can thigt phai ap dung thue GTGT. Bai vigt nay huong toi vigc phan tich eac quan diem ttai ehigu vg vigc ap dung thug GTGT tai My va ngu Ign nhung uu, nhupc digm cua thug GTGT ngu loai thug nay tto thanh mpt phan ttong he thong thue cua My.
I. Ban chit thug GTGT va xu hiro'ng ap dung tren the gioi
Thug GTGT (Value Added Tax VAT) la loai thug dupe tinh ttgn khoan gia tri tang thgm ciia hang hoa, dich vu phat smh ttong qua trinh tir san xuat, luu thong dgn tigu dung. Do dp, loai thue nay tto ngn rat quen thupc doi vpi nguoi tigu dimg.
*) (**)Truimg Dgi hoc Kmh ts Qudc ddn
S6 04-2016 CHAU MY NGAY NAV Vg lich su phat Bien, nguoi dau tien
dua ra khai niem tiiug GTGT la Maurice Laure, Giam doe Co quan Thug cua Phap duoi tgn gpi la: taxe sur la valeur ajoulee (TVA ttong tigng Phap) va ap dung no lin diu hi ngay 10/04/1954 tai eac doanh nghigp Icm va no dupe mil
miic thug suit nhu Dan Mach (25%), Nhat Ban (5%), Italia (20%); mpt sp nuoc khac thue hien ea ciu nhigu thug suit nhu Bi, Cplombia, Phap (5 t6i 6 miic thug suit). (3 Viet Nam, Luat thue gia tri gia tang hign hanh (Luat thug GTGT Vigt Nam, 2008) quy dinh 3 miie rpng fliep flipi gian toi tit ea cae thanh thug suit la: 0%, 5%, 10%. Doi vdi hang phan kinh tg. hoa xuit khau va mpt s6 hang hpa thigt Hien tai, o mpt s6 qu6c gia, nhu yeu vai dpi spng eua dan eu, thep thong Austtalia, Canada, New Zealand, le chung, eac nuac tiiuong ap dung thue Singapore, tiiue nay dupe gpi la "gppds suit thug GTGT 0%.
and services tax" (vigt tit GST), nghia la Theo bao cap tai Hpi nghi toan eau vg thug hang hoa va dich vu; eon tai Nhat
Ban thi no dupe bigt dgn duoi tgn gpi
"thue tigu tiiu". VAT la mpt Ipai thug gian thu, dupe danh van ngucri tigu dimg eu6i cimg, mac du ehu the dem nop no cho eo quan thu la eae dpanh nghigp.
Mot s6 nuoc tiiue hign co can mpt
tiiug GTGT tp chire tai Italia nam 2005 thi mot trong nhiing thanh tuu lan nhit vg eai each thug ttong thg ky XX la viec ap dung thug GTGT. Hien nay, thug nay dupe ap dung d nhigu nuac frgn thg gioi va lii ngugn thu lan hang nam eua nhigu chinh phu.
Bang 1: Mpt s6 thong tin vg su lan rpng thue GTGT tii- Chau Au toi cac quoc gia khac
Nuoc
Dan Mach Italia Diic Anh Mexico Bi Ao NaUy Hy Lap Thuy Dien
Nam ap dung 1967 1973 1968 1973 1980 1971 1873 1970 1987 1969
Thue suat VAT nam dau tien
(#)
15%
12%
11%
8%
10%
18%
18%
20%
16%
17,7%
VAT hien nay
(#)
25%
20%
19%
20%
15%
2 1 % 20%
25%
2 1 % 25%
Nuoc
Phap Canada Pay Ban Nha
Hungari BaLan Australia Han Qu6c Dai Loan Nhat Ban Viet Nam
Nam ap dung 1968 1991 1986 1988 1993 2000 1977 1986 1989 1999
Thue suat VAT nam dau tien
(#)
20%
7%
12%
25%
22%
10%
10%
5%
3 % 20%
VAT hign nay
(#)
19,6%
5%
18%
25%
22%
10%
10%
5%
5%
10%
Nguon - VAT/GST rates m OECD members (2011) tu http./Mww.oecd.org - Duties and Value-Added Taxes (2011) tic http://www.uscib.org
O'-) Mirc ihue sudt cao nhat
CHAU MY NGAY NAY S6 04-2016 Tai Viet Nam, theo cac bap cap eua dign dan thug Chau A, ty ttpng thu vao eiia thug npi dia ngay cang tang sp voi thug xuit nhap khau, phin Ion la thu tit thug npi dia nhu thug GTGT va thug tieu thu dac bigt. Do dp, rat cin thiet ap dung thug GTGT dg hpi duang ngu6n thu va tang thu npi dia eho NSNN d6i voi eae qupc gia ttgn thg giai npi chung, va dap irng ygu cau hpi nhap kinh tg qu6c te cua Viet Nam noi rigng.
Nhin chung, vai nhiing uu digm vupt ttpi nhu khac phuc nhupc digm "thug ch6ng thug" cua thug doanh thu, khuygn khieh xuit khiu,... thug GTGT da din dupe ap dung rpng khip cae nude tten thg gioi va tta thanh nguon thu quan ttpng cua nhigu nuoc, tinh den nay da co hon 130 quoc gia ttgn tpan thg gicri ap dung sic thug nay, ngpai trir My.
2. Cac quan diem ve van dijng thue GTGT ff My
Quan diem thu nhdt, dupe nhigu hpc giA ling hp la su chinh xac eua thug GTGT. Su chmh xac tiig hien tiiug danh vap phan gia tri tang tiigm eua hang hpa, dich vu sau timg khau. Thug nay ciing da han chg dupe su trimg lap giira cac khau luu thpng: san xuat, ban buon, ban lg.
Quan diem thir hai, dang noi Ign gan day d My la thug GTGT se tap nguSn thu bu dip cho tham hut eho NSNN.
Theo tnrong phai nay, thug GTGT do khong phai tinh dan dgu, bmh quan ngn mirc thug c6 the dupe ap dat eao, va do vay tang thu cho ngan sach'. Quan digm
nay, mac du eo nhiing digm thuygt phue, nhung chp tai nay khong nhan dupe nhigu su ung hp o My.
Quan diem thir ba, cho rang cae digu kign cua nuoc My khong phu hop voi vigc ap dung thug GTGT. Nhiing luan digm nay co thg torn tat bang nhirng giai thich voi cac ly dp sau.
Tkiu nhdl, vg eo ban, Hpa Ky thoa man voi he thong thug doanh thu tai khau ban lg cip bang va lign bang hign hanh. Tuy vao tinh hinh kinh te (giau, ngheo), moi bang ma se ap cac muc thug phu hpp c6 thg dap dpng tir 0% toi 8,25%, trung binh khoang 6%, co bang khong danh thug luong thue, co bang mign thug dich vu^. Thug GTGT thi lai dua ra mpt bp khung thug suat thpng nhat chp cac nhpm hang, cac bang se bupc phai ep nhirng lua ehpn "cimg nhac" CO thg khong phii hpp vpi tinh hinh kinh tg eiia bang minh, lam mat di tinh canh ttanh so vai eae bang khac.
Can bp thug bang va dia phuong lo sp vg ban hanh GTGT se anh huong dgn ngugn thu cua hp.
Thir hai, ca ca quan thue bang va lign bang Ip ngai viee ap dung thug GTGT se tac dpng vg phuang dign quan ly:
Viee chuygn dpi tir he thong thug hign tai sang thug GTGT se mat nhigu thoi gian, va chac chan se gap rat nhigu kho khan ttong khi eo chg thug hign tai eua Hoa Ky khong gay tto ngai lam cho hoat dpng san xuat dich vu ttong nuac, nhu can vg mpt ca chg thug moi la khong qua cip thigt. Hon niia tam ly
S6 04-2016 CHAU MY NGAY NAY nguoi My khong thich su thay dm, dac
hiet su thay d5i nay lai hucmg tdi mpt hg tiigng thue phirc tap hon, hp khong muon CO su xao ttpn mat 6n dinh chung.
He thpng thue GTGT phvrc tap hon so vdi thug dpanh thu, nhigu khau nhigu cong doan va eung vi thg eo thg eo nhigu ke ho eho hanh vi gian lan. Voi thue GTGT, co chg hoan tiiue co the hi lpi dung dg moc tign ngupc lai tit NSNN, chau Au eo nhieu tiiap ky kinh nghigm vg quan ly thug GTGT, vay ma hang nam van mit khoang 107 ty do la thit tiiu tilug^
Khong mpt hg thong thug nao la hoan hao 100%, hg thong thue eii, hay moi thi dgu CO uu va nhupc digm. Kinh nghiem cae nude ttgn thg gidi va ca cac nupc lorn d chau An cung da chimg minh, giao dieh mua ban khong chinh thue tai chau Au ttgn thi tnrong ngam la rat pho hign boi CO thg tigt kiem dupe tpi 20% ngu giao dieh true tigp hang tign mat. Hanh vi tuong tu se dien ra tai My neu nudc nay ap dyng tiiug GTGT.
Thu ba, thug GTGT vi pham nguygn tic minh bach ttong kg toan va thug.
Nguoi mua hang co the se khong bigt eo ganh nang time quan dang de Ign vai minh boi hp chi quan tam toi tgng gia thanh toan ma it dg y ttpng eai gia dp da in chua mpt ty lg thug in dinh. Dieu nay ciing tao ngn mau sic chinh tii cua thue GTGT, Chmh phii chi tigu cang nhigu till lai cang nghi toi vigc tang tiiug suit eiia loai fliug nay. Vi du dign hinh la nam 2010, fliug doanh tiiu (corporate
tax, ty le tii 15-35% tuy bang) mang lai 191,4 ty do la eho Hoa Ky, nhung neu tiiay bing thue GTGT vdi miic tiiug 5%
thi CO thg thu vg 583 ty do la cho ngan sach. Va gigng nhu chau Au, ngu tang Ign khoang 20% thi ngugn thu se la rit ldn, tuy nhign, mac dii Bo Dao Nha (21%), Italia (20%), Hy Lap (21%) nhung khung hoang, pha san van xay ra bed nguygn nhan la do ehi tigu qua muc chir khong phai l5i tii he thgng thug.
Thiir tu, thug GTGT eo tinh liiy thoai, khong phan biet giau ngheo. Day la sac thug CO khung thgng nhit cho eae mat hang, mpt nguoi giau eo vdi thu nhap 1 trigu USD/nam cp thg ehi tigu diing hgt 10% thu nhap va nhu vay ehi 10% phai chiu thug, ttpng khi mpt nguai khac chi vdi tiiu nhap 35.000 USD/nam phai ttang ttai toan bp SP tign kigm dupe cho gia dinh. Vay la, anh ta phai dong thug nhigu hon nguoi giau, digu nay di ngupc lai vdi quan digm eua Obama va dang Dan ehii ttong cam kgt xay dung hg thong thug tign bp ttong do nguoi giau se chiu thug suat cao hon.
3. Mot so nhan xet
Cac quoc gia, nhu Phap va Mexico da timg gap rit nhigu kho khan khi ngu5n thu tii thue thu nhap khong the bii dip dupe eae khpan chi tigu qudc gia, giai phap thue GTGT dupe su dung nhieu thjp ky qua da chimg 16 tinh uu vigt eua np. Tai Phap, no la ngudn thu quan ttpng nhat eua ngan khd qu6c gia, chigm tdi khoang 45% ngan quy nude nay va
_CHAUMY NGAY NAY S6 04-2016 nhigu nudc khac nhu Trung Quoc, nam 2002, nguSn thu tir thug nay chigm tdi 47,61%, mpt ty lg ldn nhit va chua timg CP vg nguon thu tir thug.'
Vdi nguy ca tham hut ngan saeh, trudc mat doi hoi Hoa Ky phai tim mpi each dg cat gi^m chi tieu, giam no cpng.
Cae chuygn gia kinh tg chp rang Hpa Ky can cp mpt "co mdy in lien hieu qud" thi mdi cd dupe nhigu ty dpla nhim cit giam tham hut va cpng cu hiiu hieu dp chinh la tiiug GTGT
Nguai My khang ung hp thug GTGT, Tong thSng Obama ciing eho rang thug GTGT la phii hap vdi cac nude khac ngoai Hoa Ky bdi nguygn nhan eua tinh ttang tham hut ngan sach ttim frpng nay nam d vigc chi tigu qua miie eua Chinh phii chir khong phai la tir co chg thug hign hanh^. Hon niia, muon ed dupe khoan thu nhap khong 16 bii eho tham hut ngan saeh, cac giai phap dua ra deu mudn ap thgm thug GTGT bgn canh cac loai thug hign hanh chii khong phai la mpt sir thay thg mdi. Ndi chung, cae phuang an nhim ban hanh thug GTGT ehu ygu mang mau sac chinh tri va cudi cimg ehi la dg tang s6 thu eho ngan sach, phue vu ehp Chinh phu My chir khpng hin vi mue tigu hudng tdi mpt eo chg thue tot hon cho nen kinh tg.
Tuy nhign, nhieu chuygn gia kinh tg Hoa Ky vin cho ring thug GTGT se sdm dupe ap dung, cd thg frpng 5 hpac 10 nam tdi'. Tham chi, Yphnah* cdn ed mpt nghien ciiu dang chu y khi tac gia nay da xay dung sin chp Hpa Ky mpt mo hinh thug GTGT dua vao nhiing thanh eong eua eac nudc frgn the gidi frgn nen nhung digu kien sin cd cua Hoa Ky.
Tom lai, ed rat nhigu y kign ung hp lan phan ddi thue GTGT nhung nhigu chuygn gia kinh tg van tin rang thue GTGT la phu hpp vdi My, viec van dung ngn dupe thue hien bdi su uu viet cua he thong thue nay va nd eung chinh la each hieu qua dg giai quygt tinh ttang tham hut ngan sach hien nay eua My • Tdi lieu thgm khdo:
1 Bao cao diSn dan thug Chau A lan 4 (2007) 2. Bao cao tai Hoi nghi loan cau ve thue GTGT
tai Itaha (2005)
3 86 Tai Chinh Hoa Ky (2010), US, deficit shrinks nearly nine percent in fiscal 2010, Bao cdo ciia Bo Tdi Chinh Hoa Ky 2010.
4. Bo Tai Chinh Trung Qu6c (2007), Briefing of VAT under China's Tax System, Bdo cdo cua Bd Tdi Chinh Tmng Qudc 2007.
5 Dubay, C (2010), The Value-Added Tax Is Wrong for the United States, Bdo cdo cua Herilage FoundaUon - Vien Nghien cmi ho Ira chinh sdch cdng Hoa Ky
6. Ellis, R (2010), Giam doc chinh sach thue tai Trung tarn cai each thue Hoa ICy.
7. Hollings, E.F (2011), The Very Successful Value Added Tax is necessary for the U S, Thong tin tir http //www economyincrisis org 8. Murphy, C. (2010), VAT New Tax Coming
Soon, Thong tin tir http://moneywatch.bnet.com.
9 Table Of Sales Tax Rates (2011), Federation of Tax Atiministrators (http.//taxadmin org) /O. Tally, S (2008), A European-style tax?.
Thong tin tir http //money.enn com ll.Yohnah RS.A (2009), Designing a federal
VAT sunimaiy and recommendations.
University of Michigan Law School.
Chu thich:
1. Murphy, 2010, TuUy, 2008, Hollings, 2011) 2. US tax rate, 2011
3 Dubay, 2010 4 Tally, 2008
5. B6 Tai Chinh Trung Qu6e. 2007 5. Dubay, 2010
7. Ellis, 2010
8. Yohnah R S A (2009), Designing a federal VAT summary and recommendations.
University of Michigan Law School.