Lựa chọn các hình thức ưu đãi thuế có hiệu quả

( Sd 6(71). 2009 ) NGHIEN CLTU - TRAO DOI

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Lya chon cac hinh thk iru dai thue co hieu qua

Cac hinh thiic u-u dai thue

Uu dai thue dugc hieu la binh

thiic ma mdt qude gia, mdt viing

lanh thd, mdt khu vuc hanh chfnh

thue danh nhQng dieu kien, nhung

quyen lgi dac biet ve thue cho cac

td chiic va ca nhan nop thue hon

so vdi cac qude gia, vung lanh thd

hoac khu vuc hanh chinh thue

khac khi dap i'ng dugc nhung

dieu kien nhat djnh ciia chinh sach

U14 dai. Diem chung nhat ciia uu

dai thue la tao ra mdt lgi the so

sanh vl Igi ich (thue) eho ddi

tugng nop thue khi dap ung duge

nhung yeu cau nhat djnh so vdi

nhung ddi tugng khac cung tham

gia vao cac boat ddng dau tu va

kinh doanh. Muc tieu ciia uu dai

thue nham thu hiit vdn dau tu

nude ngoai, nham uu tien phat

trien nganh, viing, ITnh vuc, de

khuyen kliich xuat khau, de sii￾dung lao dgng, tao cdng an yiec

lam cho ngudi lao ddng ...

Cd rat nbilu hinh thiic UTJ dai

thue va cae nudc ed the tuy thude

vao dieu kien kinh te - xa hdi ciia

minh de lua chgn nhung hinh thuc

uu dai thue cho phii hgp. Mdi hinh

thirc uu dai thue se cd nhung uxi,

nhugc diem khac nhau. Trong bai

viet nay chi trao ddi cac dang uxi

dai thue phd bien tren the gidi, dac

biet ddi vdi cac nudc dang phat

trien va each nhin nhan ve cac

binh thirc uu dai.

Mien thue vdgidm thue

Mien, giam thue ky ban la

hinh thuc uu dai thue bang each

cho mien thue, giam thue hoac

ket hgp ca mien thue va giam

thue trong mdt ky ban nhat djnh

(mien thue trong thdi gian dau va

giam thue trong mgt sd nam tiep

theo). Het ky ban mien hoac

giam thue, ddi tugng nop thue

phai chju thue binh thudng nhu

nhQng ddi tugng khac. Day la

hinh thii-c uu dai thue dau tu phd

bien tai eae nudc dang phat trien

va thudng duge ap dung ddi vdi

cac trudng hgp dau tu mdi, dau

tu trong mgt sd nganh nghe va

khu vuc can uu dai de thu hiit

vdn dau tu nudc ngoai va khuyen

khich dau tu theo luat khuyen

khich dau tu trong nudc.

Trong tat ca cac hinh thu'c uu

dai thue, mien thue, giam thue la

hinh thirc phd bien nhat tai cac

nudc dang phat trien. Mae dii

binh thirc nay dugc cdng nhan la

dan gian trong cdng tac quan ly.

TS. Vycn g Thj Thu Hien

nhung van cd nhung ban che kha

rd net. Thii' nhat, mien thue cd ky

ban tao dieu kien thuan lgi Idn

cho viec trdn thue, vi cac doanh

nghiep bj danh thue cd the tham

gia vao cac mdi quan he kinh te

dugc mien thue de chuyen lgi

nhuan ciia hg thdng qua viec

chuyen gia. Thir hai, do dai ciia

mien thue ky ban, tham chf neu

bj gidi ban ve thdi gian, cung de

bj lam dung va keo dai ve thdi

gian thdng qua hinh thuc tai thiet

ke lai cac khoan dau tu dang tdn

tai thanh cac khoan dau tu mdi

mdt each sang tao (nhu la pha

san va bat dau lai cimg mdt du an

dudi nhung ten ggi khac nhau

nhung nhung thuc te van cung

thude mdt chii). Thii- ba, mien

thue ky ban bj gidi ban ve thdi

gian ed xu hudng thu hiit eae du￾an ngan ban ma thudng khdng cd

lgi ieh kinh te nhu cac du an dai

ban. Cae du an dai ban cd the trd

nen sinh lgi ehi den giai doan

cudi cua ky ban mien thue va vi

vay, khdng tan dung dugc lgi the

ciia ky ban mien thue, tham chi

thua Id cd the chuyen sang ky

sau. Sau nQa, chi phi thu nhap

eua ngan sach thudng la khdng

minh bach.

Hinh thirc chiet khdu ddu tu

vd tin dung thue:

So vdi mien thue ky ban, hai

hinh thirc uu dai thue nay cd

nhieu lgi the. Hinh thirc nay la

mdt cdng cu tdt ban mien thue ky

Tap chf nghien cdu Tdi chfnh ke todn <^43