Chính sách thuế và vấn đề bảo vệ môi trường ở Việt Nam

TAI CHINH VI MO ( So 3(56) - 2008 )

CHiNH SACH 1HU6 \/A m l>£

BAO VE MOI TRirOiNG 6 VIET NAM

Hien nay tdc do dd thi boa

dang dien ra rit nhanh

eiing vdi sir gia tang eiia

boat dgng kinh te keo theo mgt

loat tic dgng true tiep den mdi

trirong dd thi. Cd the ndi diy la

giai doan ca nude phai ddi dien

vdi nhirng van de birc xiic ve

mdi trudng, ca ve d nhiem

ngudn nude, khdng khi, d

nhiem dit bdi rac thai cdng

nghiep, benh vien va cic rac

thai edng nghiep khac. Ngudn

thai tang len hang ngiy ei ve

quy md lin chat dge hai va

nguy CO de doa d nhiem lau dai

mdi trudng sdng.

Cdng tic quan ly vi bao ve

mdi trudng bao gdm cic khiu

nhu: phdng ngira d nhiem, suy

thoai mdi trudng; phat hien,

ngan chan va xir ly d nhiem,

suy thoii mdi trudng, trong dd

viec phdng ngira d nhiem dugc

quan tam hon ea vi diu tu cho

khau nay se dem lai hieu qui

cao nhat. Viec danh gia tic

dgng mdi trudng cd vi tri quan

trong, cho phep phdng ngira tir

xa ddi vdi d nhiem, suy thoii

mdi trudng.

Tai nhieu hgi nghi qud'c te',

cic chuyen gia khi hau vi cic

nha lanh dao chinh tri deu keu

goi tat ea cic nude cd hanh

dgng sdm giam cic khi gay

hieu irng nha kinh din den dai

boa sip tdi de dn dinh khi bau

trii dat. Bao ve mdi trudng

thien nhien li dieu cot loi hien

nay de cd the phit trien ben

vung vi dam bio cho tuong lai

loii ngudi.

Chien luge phat trien kinh te"

- xa hgi giai doan 2001 - 2010

ciia Viet Nam cung chi rd phat

trien ben vtJng phii dua tren ba

tru cot li: tang trudng kinh te,

edng bing xa hgi vi bao ve mdi

trudng.

Hau qua cua d nhiem MT dd

li thien tai, dich benh gia tang,

dien tich rimg ngiy cing bi thu

hep, nhieu loai sinh vat da bie'n

mat...Ne'u khdng cd nhiing

bien phip hiJu hieu chdng d

nhiem, BVMT tdt thi con ngudi

khd ed the' trinh khdi hiem boa

diet vong do chinh minh giy ra.

Bao ve mdi trudng (BVMT)

la mgt trong 3 yeu td ciu thanh

khii niem phit trien ben viJng.

Phat trien ben viJng ddi hdi tao

ra sir ein ddi giiJa 3 nhdm muc

tieu eo ban li: tang trudng kinh

te, tien bg xa hgi va BVMT.

Trong qui trinh phit trien kinh

te-xa hgi, ne'u chi chii trgng den

edng nghiep hoi ma bit chip

cii gia phai tra ve sir buy hoai

MT, chi quan tam vi quan tim

trude bet den kinh tedon thuin,

d nhiem chi dugc xir ly theo

kieu d nhiem trudc, xir ly

sau...la con dudng tdn phi

nhieu, giy nguy co mang den su

buy hoai nhieu nhit cho MT.

Neu khdng cd diu tu kiem soat

d nhiem mgt cich tuong xirng

thi sau niy se phii chi phi rat Idn

cho viec cai tao MT, tham chi la

khdng the cai tao dugc.

Thue, phi chdng d nhi^m

mdi trudng:

Thue mdi trudng li mgt sic

thue dinh vio cac hanh vi cd

Ths. Dang Thj Bich Lien

lien quan tdi viec khai thac, sir

dung cic ngudn tai nguyen

thien nhien hay cac boat dgng

ed tie ddng tdi MT thien nhien,

con ngudi tren trai dit.

Ben canh thue' chdng 6

nhiem MT, phi va le phi dugc sir

dung khi rgng rai, ket hgp vdi

cdng cu thue' trong quan ly

BVMT. Phi mdi trudng la phi

ddi vdi cic chat giy d nhiem

dugc thii ra MT nude, khong

khi, dit, hoac giy tieng dn lam

anh hudng tdi MT xung quanh.

Viec sir dung cdng cu thue,

phi ehdng d nhidm MT la nhim

khuyen khich ngudi gay 6

nhiem vi cac DN sin xuat gay 6

nhiem giam lugng chat gay 6

nhiem thai ra MT va ddng th6i

tang them kha nang ngudn lire

va ddng gdp ngudn thu cho

Chinh phu de cd ngudn tii chinh

thue hien cac bien phap khic

phuc d nhiem, khdi phuc, cai

thien chit lugng MT. |

Thu c tran g thue moi

trudng d Viet Nam:

Trong nhiJng nam qua, Nha

nude ta da ban hanh nhieu van

ban quy pham phap luat ve bao

ve mdi trudng, mac dii edn chua

ddng bd, nhung cac van ban

chinh sach ve mdi trudng dvtcc

ban hanh da gdp phin tich cite

vao boat ddng quan ly va bao ve

mdi trudng.

Luat bao ve mdi trudng da

dugc thdng qua nam 1994, co

the ndi day li thdi diem ma

cdng tic bao ve mdi trudng cua

nude ta chuyen sang mgt giai

20> Tap chi nghien cCfu Tai chinh ke' toan