Luật thuế bảo vệ môi trường cần thiết phải sửa đổi

Nghien cOu - Trao doi

Luat Thue Bao ve moi trutmg

can thiet phai suna ddi?

O DINH HUNG

B0 Tdi chlnh

L

u$t Thue BVMT, dU0C Quoc h^i ithda Xli, Ici' hqp thU8 thdng qua cd

hi$u Itfc thi hdnh ke ttf ngdy 01/01/2012. Qua gan 5 ndm triin Ichai,

BQ Tdi chinh cho rang, Lu$t thue BVMT can dupc nghiSn ctfu sifa

d6i, bo sung nham Ichicphvc nhdng vudng mdc, h^n chi cua chinh sdch

thue BVMT hi$n hdnh.

Tai sao phdi co thue b&o vi

moi trudng?

Thud BVMT Id thud gidn thu,

thu vao s&n phim, hdng hda khi

sD dgng gdy tde ddng xlu den

mdi trudng. Thud BVMT dUa chi

phf "gay 6 nhiem moi trUdng"vao

gid ban cDa hang hda ndn thu

thud BVMT lam tdng gid s&n

phim, hdng hda thudc ddi tupng

chju thud. Ludt Thud BVMT quy

djnh: Hang hda thudc doi tupng

chju thud bao gdm: Xang, diu,

md nhdn; than dd; dung djch

hydro-chloro-fluoro-carbon

(HCFC); tui nildng thugc dien chju

thud; thudc diet cd thugc loai hgn

ehd sii dgng; thud'c trQ mdi thugc

logi hgn chd sD dung; thud'c b&o

qu&n lam s&n thudc logi hgn ehd

sD dung; thudc khCf trung kho

thudc loai han che sD dung. Vi

vay, vide thu thud BVMT gdp

phln khuydn khich s&n xult, sD

dung s&n pham. hang hda than

thidn vdi mdi trudng; han chd vide

s&n xuat, sQ dung hang hda gay

tae ddng xlu den mdi trudng (nhu

sD dgng xang, diu, than d l thai

ra khf cac-bon, luu huynh; sD

dgng dung djch HCFC gay hidu

Ung nha kfnh, suy gi&m tang d￾zdn, BDKH), qua dd d&p Ung yeu

d u phdt trien kinh td bin vQng

gan vdi BVMT.

Ludt Thud BVMT dUpc ban

hanh thi hidn cam kdt cDa Chfnh

phu Vidt Nam trong BVMT, vf dg:

Vide dua cdc san pham nhu

xang, diu, md nhdn, than, dung

dich HCFC vdo ddi tUpng chju

thue BVMT gdp phan thyc hidn

cam ket cDa Viet Nam trong thgc

hidn"Cd che phat trien sach"

(CDM) trong cac ITnh vgc ndng

lupng, edng nghidp, giao thdng

van tdi, qu&n ly chat th&i... tgi

Nghj dinh thu Kyoto ve kilm sodt

khf th&i nhd kfnh. Dua dung djch

HCFC vdo ddi tUpng chju thue

BVMT gdp phln bdo d&m cam

kdt cua Viet Nam la hoan thanh

logi bd HCFC vao nam 2030 tgi

Nghi djnh thU Montreal ve eae

chat lam suy gi&m tang ozon...

Ngoai ra, Viet Nam dang tham gia

tfch cgc vao cac edng ude va hiep

Udc da phUdng khae ve BVMT

nhU: Cdng Udc Ramsar ve cac

vung dat nggp nUdc cd tim quan

trpng qudc td (1989), Tuydn bo

Rio ve BVMT vd phat trien;

ChUdng trinh Nghj sU toan cau

21; Cdng Udc khung cOa Lidn

Hpp Qude ve BDKH (1992)... Vi

vdy, vide ban hanh thud BVMT

gdp phln hoan thien he thdng

ph&p ludt, thuc dly tuan thu va

thuc thi phdp luat vd mdi trUdng.

Thud BVMT ddng vien hpp ly

ddng gdp cua xa hdi, tao them

ngudn thu de gi&i quyet vin de

mdi trudng: Sd thu tQ thue BVMT

lien tge tdng I n djnh qua eac

nam tQ ndm 2012 den nam

2016 (ting so' thu thue BVI^T

ndm 2012 la 11.160 ty ddng, nam

2013 la 11.512 ty ddng, nam

2014 la 11.970 ty ddng, nam

2015 la 27.020 ty ddng, nSm

2016 kho&ng 42.393 ty ddng);

chiem ty trpng kho&ng 1.5% -

4,1% tong thu NSNN va chidm tJf

trpng kho&ng 0,3% - 0,9% tren

GDP hang nam. Nhu vdy, thgc

hien ehfnh sach thue BVMT da

gdp phan dgng vien hdp ly ddng

12 Tdi nguyen vd Mdi tru'dng | K>2-Thing3/2017