LUAT
KIEN NGHI HOAN THIEN QUY DINH VE iJU DAI THUE DOI VCfl DlJ AN SAN XUAT
NANG LlJCfNG TAI TAO
• LE TH! NGUYET CHAU - NGy Y NGQC ANH - TRAN VANG PHU - PHAM TUAN KIET
TdM TAT:
Viec chuyen dd'i sang su'dung cac loai nSng lifdng ti\ tao (NLTT) than thien vh bdo ve mdi infdng lii xu hifdng taty6'u. De thuc day cac doanh nghiep, cac nhi dau tif su'dung NLTT, viec banhdnhcdcquy dinh phdp luat de tao khung phdp ly cung nhU'co che do u\i dai nh^m khuyen khich viec dau tu'san xud't vd suf dung NLTT la mpl yeu cau khach quan. Bai vie't phan Ifch cac quy dinh uti dai \i thue doi vdi dif an san xua'l NLTT vd kien nghi cdc giai phdp hoan thien.
Tuf khoa: Dddn, ndng lifdng tai tao, thue, ifu dai.
I. Ddt vg'n de
Vdi sif phdl trien manh me ctia khoa hpc k\
Ihuat. cac nganh cdng nghiep. ciing vdi qud trinh tang dan sd'. dd thi hoa thi nhu cau su'dung nang lifdng ng;i\ cang tang khien nguon nang lifdng thien nhien dan can kiet. Tren the gidi. nhu cau ndng lifdng se tang l,?<9c moi nam de'n nam 2040.
6 Viet Nam. rieng ve dien nang nhu cau se tang len 7-8 lan trong vong 20 nam (li:f 100 i\ Kwh ndm 2010 de'n 695 -834 ly Kwh vao nam 2030).
Chinh \i \ a \ . \iec lap trung chi dao. dau tif cho phat trien ndng lu'dng. ddc biel la NLTT luon difdc Dang \a Nha nu'dc ifu lien nhdm dam bao an mnh ndng tu'dng Quoc gia.
ThiJ tu'dng Chinh phu da ban hanh Qu\ci dinh so 2068/QD-TTg ngay 25/11/2015 de phe duyet Chie'n lifdc phat trien NLTT cua Viet Nam den
ndm 2030. lam nhin den nam 2050; Quyel dinh 37/2011/QD-TTg ngay 29/6/2011 cua Thu lu'dng Chinh phu \ e cd che hd trd phdl irien cdc dif an dien gid tai Viei Nam; Quye't djnh 24/2014/QD- TTg nga\ 24/3/2014 ciia Thu iddng Chinh phu ve cd che' h6 trd phdt trien dif an dien sinh kho'i tai Viet Nam Mdt sd'van ban tren cho thafy difdc vai trd vd vj tri quan trong cija NLTT vdi cac chi tieu, 16 trinh phat trien cu the.
Viet Nam co nguon NLTT (gid, mat trdi, sinh kho'i. dia nhiet) phong phu, trong khi cac ngudn ndng lifdng sd cap trong nddc nhd than, dau khi ngay cang can kiet. Viec tang cu'dng phat inen cdc nguon NLTT cd y nghTa quan trong trong viec giam SlJ dung nhien lieu hoa thach nhap kha'u.
vifa gdp phan giam phdt thai khi nha kinh. vifa dam bao an ninh nang lu'dng. De khuyen khich
So 11 -Thang 5/2020 43
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phdt trien NLTT. \ ict Nam cd nhieu chinh sach u\i dai. h6 trd. thu hui cdc doanh nghiep dau itf vao ITnh vUc nay, ddc biet la ifu ddi \ e thue thu nhap doanh nghiep dd'i \di cdc di/ an san xuai NLTT. Neu doanh nghiep cd thu nhap tif thifc hien dddn dau lif mdi thuoc cac ITnh vifc san xua't NLTT. nang lifdng sach se dddc hu'dng ifti Jji thue' thu nhap doanh nghiep.
2. Chd' dO lAi dai do'i vdi duf an san xud'i NLTT
2.1. l/u ddi ve thue sud't
Do'i vdi ihu nhap cila doanh nghiep thuc hien dif an dau tif mdi thupc ITnh vuc san xua't NLTT se difdc hu'dng thue sua't ifu dai 10% trong ihdi han 15 ndm thay vi hu'dng mdc thue'suai la 20'"^
nhif hien nay. Thdi gian dp dung difdc tinh lien luc tif ndm dau lien doanh nghiep cd doanh ihu tix dii dn dau ttfmdi du'dc hu'dng Uti dai ihue.
Tuy nhien. thdi gian tren co the difdc keo dai neu dd an dau tif san xua'l NLTT cd quy mo Idn v.T cdng nghe cao hodc mdi. can ddc biet thu hut dau Id. Ne'u thoa man cac dieu kien tren. d\S dn san xua'l NLTT sc difdc keo dai thdi gian hu'dng thue sual Ifu dai. un nhien thdi gian keo ddi them khong qua 15 nam. Ciln cd iheo de nght ciia Bp trifdng Bp Tai chinh. Thu lu'dng Chinh phu qu>CM dinh keo dai them thdi gian dp dung thue suat du dai quy dinh.
Nhu" \ a \ chi can doanh nghiep cd phdi sinh doanh thu la doanh nghiep se bat dau linh thdi gian hifdng u\i dai thue theo hinh thtfc nay. khong
\cm \ct de'n viec doanh nghiep dd cd ldi nhuan hay khong. Quy djnh nay mac du la khuyen khich cdc doanh nghiep. iu> nhien cac dtf dn san xua't NLTT mat ra'i nhieu ihdi gian de hoan thanh. hdn nifa thdi gian thu hoi \on khd lau. Neu chi can ciJ viio doanh thu. ddi khi doanh nghiep cd phat sinh doanh thu nhimg chifa phat sinh tdi nhuan da he't thdi han tfu ddi. Khi \ac dinh thu nhap linh thue am. qu\ dmh thue sual tfU dai ciing khong cd v nghTa doi \di cdc doanh nghiep. cung khong tao dtfdc su" thu hut \di cac doanh nghiep khi dau iif vdo ITnh vifc nay.
2.2. Cu ddi ve thifi gian mien Ihui. cc""''""' Ben canh tfu d.ii \ e thue'suai. thu nhap ttf dtf dn san xuai NLTT, ndng lifdng sach .on dtfdc tfu dai theo hinh Ihtfc miln thue 4 nam. giam ^^^^
sd thuc phai nop irong 9 nam iieptheo. Ttidi gian miin Ihue. giam thue dtfdc tinh lien iuc ttf ndm dau lien doanh nghiep cd ihu nhap chiu ilmc Itf dtf dn dau ttf mdi dtfdc htfdng u^ ddi thue.
Thu nhap chiu Ihue
= Doanh thu - chi phi + cac khoan thu nhap khdc
Dd'i vdi lilnh Ihtfc tfu dai nay. thdi gian bill dau linh khi doanh nghiep cd phdl sinh thu nhdp chiu Ihue. Trtfdng hdp doanh nghiep khdng cd Ihu nhap chju thue irong 3 nam dau, ke ttf nam dau tien cd doanh ihu itf dtf dn dau tif mdi, Ihdi gian mien thue, gidm ihue'dtfdc tinh ttf nam thtf ttf dtf dn dau ttf mdi phat sinh doanh ihu.
Ne'u xdc dinh thdi gian theo quy dinh nay cung khdng dam bao tfu dai cho cac doanh nghiep vl dua vao thu nhap chiu thue'. Ne'u doanh nghiep khdng cd Ihu nhap chiu thue'trong 3 nam dau, ke ttf nam dau tien cd doanh thu, thdi gian nay lai hdl dau tinh Itf nam dau lien doanh nghiep c6 doanh ihu. Quy dinh nay co the dan de'n trtfdng hdp doanh nghiep chifa phat sinh thu nhap chiu thue da hel thdi gian hudng tfu dai thue. Cijng gidng nhu" trifdng hdp hifdng thue sua't tfu dai se dan tdi trtfdng hdp doanh nghiep cd doanh thu nhu'ng khdng cd ldi nhuan, de'n khi phat sinh ldi nhuan doanh nghiep da he't thdi han u'u ddi.
2.3. Chuyen Id
Trong qua trinh boat dong cua cac doanh nghiep. khong phai luc nao doanh nghiep cung hoal dpng cd hieu qua. Se cd nhtfn^j giai doan doanh nghiep hoat dgng khong hicn m,-d Khi phdl sinh 16, doanh nghiep khong phai ndp thug", phan lose dtfdc chuyen sang cho nhtfn- n^ni tie'p theo vadUdctrtfra khdi Ihu nhap chii; ii.ie' Tf,^.^, quy dinh cua Luat Thue thu nhap d. v^hnr^y
•Ld phdl sinh trong ky tinh thue Id s ,,/, j-^ ^^
dm i-l ve thu nhdp linh ihue chtfa
44 So 11 -Thang 5/2020
l U A l
khodn lo du^c kit chuyen td cdc nam trudc chuyen sang dugc .xdc dinh theo cdng thdc":
Thu nhdp tinh thue
= thu nhap chiu thue - cdc khodn thu nhap mien thue' Neu doanh nghiep phdt sinh ihu nhap tinh thue
< 0 => doanh nghiep bi 16.
Doanh nghiep cd 16 dtfdc chuyen lo sang nam sau. so' 16 nay dtfdc trtf vao thu nhdp chiu ihue.
Thdi gian dtfdc chuyen 16 tinh lien tuc khdng qua 5 nam, ke Itf ndm tiep sau ndm phdl smh 16.
Trong qua Irinh hoat dpng san xua't NLTT, doanh nghiep cd phdt sinh them cdc khoan lo ttf hoat dgng chuyen nhtfdng bat dpng san, chuyen nhtfdng dtf dn dau ttf, chuyen nhtfdng quyen tham gia dtf dn dau ttf (trtf du dn lham do. khai ihdc khodng san) sau khi da thtfc hien bu trtf vdi thu nhdp chiu thue' cua hoal dong ndy hodc bii 16 theo quy dinh tai khodn 2 Dieu 6 Nghi dinh so
t2/20t5/ND-CP ngdy 12/2/2015 cua Chinh phu.
Ne'u cdn l6 va doanh nghiep cd 16 ttf hoat dpng chuyen nhtfdng quyen thdm dd, khai thac khodng suin dtfdc chuyen lo .sang ndm sau vao thu nhap tinh thue cua boat ddng dd, thdi gian chuyen 16 linh lien luc khong qua 5 nam, ke Itf ndm tie'p sau ndm phat sinh 16.
Cung nhtf cac doanh nghiep khdc, doanh nghiep cd 16 ttf dtf dn san xud't NLTT cung dtfdc chuye'n lo va thdi gian chuye'n 16 lien tuc khong qua 5 ndm ke ttf ndm tie'p sau nam phdl sinh 16.
Quy djnh nham giam bdt khd khan cho cdc doanh nghiep trong qud irinh hoat dpng. Tuy nhien, vdi thdi gian chuyen 16 5 nam hien nay cho cac dtf an sdn xua'l NLTT la qua nga'n do cac dtf an nay can ngudn vd'n dau Itf cao, cac san pham dau ra cung khdng ban nhtf san pham thong thtfdng \a phai phu thupc vao nhieu ye'u t6'. Vi vay, do'i vdi dtf dn san xua't NLTT, muon khuyen khich can xem \ct keo dai thdi gian chuyen 16 ra.
3. Nhffng nOi dung can hoan thi$n trong quy dinh phap luSl li^n quan den dii an NLTT
Mgt la. cdn thdng nhdt khdi niim NLTT de.xdc
dinh doi lUang dugc hudng cdc chinh sdch ifu ddi.
Hien nay khai niem NLTT quy dinh d cdc vdn ban khac nhau chtfa thd'ng nha't gay khd khan cho cdc doanh nghiep khi xac dinh tfu ddi. Theo dd.
Luat Bao ve mdi trtfdng ndm 2014 chi xac dinh:
"NLTT la ndng lugng duac khai thdc id nudc. gio.
dnh sdng mdt trcfi, dia nhiet, sdng bien, nhien lieu sinh hoc vd cdc ngudn tdi nguyen ndng lUffng cd khd ndng idi tgo khdc". Theo Lual Stf dung ndng ltfdng liet kiem va hieu qua 20i0 xac djnh: "Tdi nguyin NLTT gom sdc nUdc, sdc gid, dnh \(ing mat trdi. dia nhiei. nhien lieu sinh hgc vd cdc tdi nguyin ndng lUOng khdc co khd ndng ldi igo".
Theo quy dinh tren, Luat Bao ve mdi trtfdng va Ludt Stf dung nang Itfdng liel kiem va hieu qua liet ke cdc nguon NLTT nhu'ng liel ke khong ddng nha'l vdi nhau. Ne'u Lual Bao ve moi irtfdng liet ke ngudn ndng Itfdng dtfdc khai Ihdc sdng bien thi Luat Stf dung ndng ltfdng li6't kiem vd hieu qua khdng liet ke ngudn nang Itfdng nay. Ben canh dd, Iheo diem b khoan 2 dieu 13 Ludl Thue'ihu nhap doanh nghiep: "Thu nhdp cda doanh nghiep td thuc hiin du dn ddu tU mdi, sdn xudl NLTT, ndng luang sach, ndng lu</ng lif vice tieu huy chd't thdi" Ihi xac dinh dd'i tifdng Ifu dai la thu nhap ttf cdc dtf dn san xud't NLTT, nang Itfdng sach, ndng Itfdng ttf viec tieu huy chat thai.
Theo Phu luc 1 Nghi dinh t tS/20l5ND- CP Nghi dinh chi tie't va htfdng dan Ihi hanh mot s6' dieu cua Luat Dau Itf danh muc nganh nghe dac biet tfu dai cung xac dinh: "Sdn xudt NLTT. ndng lugng sach, ndng lugng td viec lieu huy chdt thai".
Trong khi dd san xua't nang Itfdng ttf viec tieu huy cha't thai cilng la mpt dang NLTT. Ben canh dd NLTT ciing dtfdc xem la nang Itfdng sach vd irong Luat Stf dung ndng Itfdng tie't kiem vd Luat Bao ve moi trtfdng chi xac dinh NLTT.
Nhffng ngi dung tren cho tha'y chtfa cd su' iho'ng nha't gitfa cdc quy dinh trong viec xac dinh NLTT giffa Lual Thue' thu nhap doanh nghiep, Luat Dau tu" va Luat Bao ve mdi trtfdng 2014.
Luat Stf dung nang Itfdng tie't kiem va hieu qua
So 11 -Thong 5/2020 45
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2010. Chinh \T \ a \ . tnfdchetcan thd'ng nha't khdi mem NLTT d cac van ban.
Ben canh dd, can giai thich xac dinh lai nguon NLTT. Ttf dd xac dinh ro hdn cac dtf an hen quan de'n NLTT trong Ludl Thue thu nhap doanh nghiep va Luat Dau ttf. dam bao stf thong nhat vdi Luat Bao ve mdi tnfdng va Luai Stf dung nang Itfdng lie't kiem hieu qua Khi dam bao stf thdng nha'l, cdc doanh nghiep sc d& dang hdn trong viec xac dinh dtf dn cd thupc do'i ttfdng tfu ddi hay khong va cdc cO quan cd iha'm quyen cung thuan nen khi xem xet cdc dd'i itfdng na\
Hai Id, ve thin gian hudng uu ddi ve ihue vd thifi gian chuyen Id
Theo quy dmh Luat Thue' thu nhap doanh nghiep: "Thcfi gian miin thue. gidm ihue quy djnh dugc linh lien tuc tif ndm dau liin doanh nghiip cd thu nhdp chiu tliui lif du dn ddu tu mdi dugc hudng Ifu dai thue; TrUc'fng hap doanh nghiep khong CO thu nhdp chiu thue trong 3 nam ddu. ke tif ndm ddu lien cd doanh thu tif du dn ddu tU nidi th] thdi gian inivn thue, gtdm thue dUcfc tinh td ndm thd IU dif dn ddu lU mdi phdl sinh doanh thu". Vdi quy dinh na\. nhieu irtfdng hdp doanh nghiep ihupc dd'i itfdng dp dung sc khong dtfdc htfdng tfu ddi. Bdi doanh nghiep cd thu nhap chiu Ihue'khdng dong nghTa vdi cd thu nhap linh thue, viec mien ihue khong cd y nghTa \di cdc doanh nghidp.
Them vao do. gid dau ra cila cac dtf dn nay lai phu Ihupc \ao chinh sach cua Nhd ntfdc. Vdi tfu ddi thdi gian nhtf va\ cd the dan de'n viec cdc doanh nghiep chtfa dtfdc tfu dai da he't thdi han tfu ddi. Ve Ihdi gian chuyen 16 quy dinh: "tinh liin tuc klwng qud 5 ndm. ki tif ndm lie'p sau ndm phdt sinh Id" muc tieu quy dinh giup gidm bdt khd khan chia sc ghdnh ndng do'i vdi doanh nghiep.
Tuy nhien doi \di cdc dtf dn na\ ihi thdi gian chuyen lo' 5 nam cung chtfa phdt huy dtfdc vai trd ciia chuyen 16. VT \ a \ can xdc dmh lai thdi gian tfu ddi \d ihdi gian chuyen lo doi vdi ITnh \ifc na\.
keo dai thdi gian tfu dai va chu>C'n 16 de tao dieu kien ho trd hdn cho cac doanh nghiep. Viec keo
dai nay se dtfdc dp dung cho cac v I > '^ ^"
the \ a CO the cdn ctf cdc dieu kien nhu M^.; "'' '-'^^
dn, san Itfdng, tinh hinh hoat dgng ui.. ^ac Jtf >'"•
Ba la, Id viic bd sung uu ddi ihuc gui " ' .^''«
tdng ddi vdi hdng hda sd dung /ro/i.c dU dn '•(in Midi NLTT.
Theo quy dmh tai Dieu 5 cua Lii.ii Thue'gia tri gia tdng vl dd'i ttfdng khdng chju ihue' "Mdy moc.
ihii'tbi. phu tdng. vgt tu thugc logi tnmg nUc'fc chUa sdn -xud't dugc cdn nhdp khdu de sd dung irUc tiep cho hogt dgng nghiin cdu khoa hoc. phdt trien cdng nghe; mdy moc, thie't bj. phu tung ihay the, phuang tiin van tdi chuyen dung vd vdi tU thugc logi trong nUdc chua sdn xua'l duac cdn nhgp khau de tie'n hanh hog! dgng tim kii'm, thdm do, phdl nien mo ddu, khi dot; tdu bay, gian khoan, tau thuy thugc logi trong nudc chua sdn xud't dugc cdn nhgp khdu di'tgo tdi sdn cddinh cda doanh nghiep hogc thue cua nudc ngodi de s^ dung cho sdn xudt, kinh doanh, cho thue, cho thai lai".
Nhtf vay, cdc hang hda nhap khau de tao tai san cd' djnh cho dtf dn san xua't NLTT thi vdn thupc d6'i Itfdng chiu thue' gia tri gia tdng. Ben canh dd, theo khoan 2 Dieu 8 Luat Thue gid tn gia lang quy djnh dd'i ttfdng htfdng thue' sua't 5%
se khong cd doi ttfdng nao trong ITnh vtfc NLTT dtfdc htfdng mtfc Ihue' sua't nay. Vl vay, can bd sung vao thue'gia tri gia tang quy dinh tfu ddi dd'i vdicdchanghdanhapkhaude tao lai san co" dinh cho dtf an san xua't NLTT.
Bdn Id. vdn de ve xdc dinh gid mua NLTT.
Ben canh xem xet hoan thien va'n de ve tfu dai thue, mgt va'n de cac nhd dau ttf ciing ra't quan tam do la tdi nhuan. Doanh nghiep ddu ttf vao cac dif an san xua't NLTT muc dich chinh la tim kie'm idi nhuan. Va'n d6 ldn nha't hien na\' l.i uii saocac doanh nghiep chtfa thtfc stf man ma dn'i \r'f) ^:•j^^. ^^
dn san xua't NLTT. Dd chinh la gid mua dien ttf cac dtf an nay chtfa ha'p ddn cdc nh:. . j , , , ,^f ^^
cd tfu dai thu^cung khdng phdt huv ' ';, , ,, ^^.^
thu hut khuye'n khich neu gid mu, ,,, „ ;, ^^
mang lai Igi nhudn cho cdc doanh r Chdng han dd'i vdi dtf dn dien • |, ^
46 So 11 - Thong 5/2020
IUAT
Tap doan Dien Itfc Viet Nam (EVN) mua dien dd'i vdi cac dtf dn dien gid tren bd la: Dd'i vdi cdc dtf dn dien gid trong da'l lien, gia mua dien tai diem giao nhdn dien la 1.928 dong/kWh (chtfa bao gom ihue gid iri gia Idng, ttfdng dtfdng 8,5 IsLcnis/kWh. 1} gid quy ddi giffa dong Viet Nam vd ddng Dd la My dtfdc linh theo ly gid trung tam do Ngdn hang Nha ntfdc Viet Nam cdng b6'nga>
30/8/2018 ta 22.683 ddng/USD)
Dd'i vdi cdc dtf an dien gid iren bien. gia mua di?n lai diem giao nhan dien la 2.223 ddng/kWh (chtfa bao gdm thue'gid tri gia lang, itfdng dtfdng 9,8 Uscenls/kWh, ty gia quy ddi gitfa ddng Viet Nam vd ddng Do la My dtfdc tinh Iheo ty gia irung tam do Ngan hang Nha ntfdc Viet Nam cdng bd'ngay 30/8/2018 la 22.683 ddng/USD).
Gid mua dien dtfdc dieu chinh theo bie'n dpng cua ty gid ddng/USD.
Mdc dO gid mua hien da cd dieu chinh tang l£'n nhtfng vdi mtfc gid dien gid iren bien nhtf
hien nay van khien nhieu nhd dau itf ttfdng ttf. bdi vdi gia mua dien nay. thdi gian hoan vdn mpt dtf an dien gid khd dai. Do dd, de ihu hut nha dau ttf can cd chinh sach xac dinh gid mua dien ttf cac dtf dn sdn xudl NLTT hdp ly dam bao stf an lam cho doanh nghiep khi dau itf vao ITnh vtfc nay. Khi xdc dmh gid mua hdp ly cac doanh nghiep dam bao dtfdc hieu qua hoat ddng cua dtf an ihT khi ke't hdp Cling \di cac chinh sdch tfu dai thue thi se gdp phan tao ddng Itfc manh me cho cac doanh nghiep dau ttf vao ITnh vtfc nay.
Tdm lai. mac dii Viet Nam cd tiem ndng rat Idn ve ngudn NLTT phan bo rpng khdp tren loan quoc nhtfng tinh hinh lieu thu va stf dung NLTT 6 Viet Nam chtfa phdl irien Itfdng xtfng vdi tiem ndng. Do dd, de phdt trien ITnh vtfc nay can ke'l hdp ddng bp cdc giai phdp tren vd xdc djnh gid mua hdp ly, hoan thien cdc quy djnh ve tfu ddi thue'dd'i vdi ITnh vifc ndy se gdp phan tao dgng life Ihuc da> ITnh vtfc nay ngay cang phdt trie'n •
TAI L15;U THAM K H A O :
1. Chinh phd Ntfdc Cong hoa xa hoi chu nghTa Viei Nam (2013). Ngbi dinh sd218/2013/ND-CP ngdy 26 tbdng 12 ndm 2013 Quy djnh chi net vd bUdng ddn thi hdnh Ludl Tbueibu nhgp doanh nghiep.
2 Bp Tdi chinh (2015). Thong lUsd96/201S/IT-BTCngay 22/6/2015 hUdng ddn ve ihue ihu nhdp doanh nghiep tgi Ngbi dinh w 12/2015/ND-CP ngdv 12/2/2015 quy dinh chi tiet thi hdnh Ludi sUa ddi. bd sung mol sddieu ciia cdc Lugl ve Ihue va si(a doi bd sung mot sd dieu ciia cdc NB ve ihue vd sda ddi. bo sung mgl sd dieu ciia Thdng tu sd 78/20l4/rr-BTC ngdy 18/6/2014, Thong tu so 119/2014/Tr-BTC ngdy 25/8/2014, Tlumg lU .so 151/2014nT-BTC nguy 10/10/2014 cua Bg Tdi chinh.
3. Thu tudng Chinh phu (2015). Quvet diiib 39/2018/QD-TTg .Vi?« ddi Quyel dmh 37/201 l/QD^TTg ve cOchehu ira phdl then dudn dien gid lai Viei Nam.
4. Tran Quang Minh (2015). Phdt irien ndng luong sach d Nhdl Bdn nhdng kinh ngbiem vd gdi \ cho Viet Nam. XXB Khoa hpc xa hoi.
5. Bii Cdng ThUdng (2011), Quy hoach phdt inen Dien life QUCK- gia giai dogn 2011 -2020, c d xel den nam 2030 iQuy hoach dien VII), Ha Noi.
f>.iEA[20l9).\^OT\dEneTgy Oudook20\9.hllps://\vnn:iea.org/reports/world-energy-oulloak-20l9 1. Nang lUdng Viel Nam, Rdc thai ngudn nang Itfdng tai tao quan u-ong. hnp://nangluongvieinam.vn/news/vn/khou- luK/rac-ihai-nguon-nang-luong-iai-lao-quan-irong.html \ imy cap ngaj- 7/3/2020].
So 11 -Thang 5/2020 47
lAPCliCiNClldllllG
N|;iiv nhan bai: 17/4/2020
Ngay phan bi?n danh gia va siia chfla: 28/4/2020 Nua.v cha'p nhan dang hai: 8/5/2020
Thong lin ldc gid:
TS. LE THI N G l \ ET CH U ThS. NGV^ NC;OC ^NH ThS. TRAN VANG PHU ThS. PHAM TU.iS'KIKT Khoa Luat. TriiBng Dai hpc Can Thd
RECOMMENDATIONS FOR PERFECTING REGULATIONS ON TAX INCENTIVES FOR RENEWABLE ENERGY PROJECTS
• Ph.D LE THI NGU YET CHAU
• Master. NGUY NGOC ANH
• Master. CHAN VANG PHU
• Master PHAM TUAN KIET Faculty of Law, Can Tho University
ABSTRACT:
The shift to renewable energy to protect the environment is an indispensable trend. In order to encourage enlerpn.ses and investors to use and produce renewable energy, the Government of Vietnam should make regulalions for a legal frameworli as well as introduce investment incentives for renewable energy projects This paper analyzes regulations on tax incentives for renewable energy projects and proposes recommendations to perfect these regulalions
Keywortls: Project, renewable energy, taxation, investment incentives.
48 So 11 - Thang 6/2020
