Sửa đổi luật thuế thu nhập doanh nghiệp giảm thuế suất có làm giảm thu ngân sách

( So 3(56) - 2008 ^ NGHIEN CL/U - TRAO 00 !

Siia dm JHual thultku nhofi deank ngJdlfi

GIAM THUE SUAT CO LAM GIAM THU NGAN SACH

M gt trong nhiing thay ddi

cabdn nhd't cua bdn Du

dn sira ddi Luat thue

thu nhap doanh nghiep

(TNDN), do Bg Tdi chinh mdi

cong bd lay y kien nhdn ddn

trudc khi trinh Qud'c hgi khda

XII thong qua vdo ky hgp thir 3

tdi ddy, Id de xud't gidm thue

sudt thue'TN DN tir 28% xud'ng

25%. De xud't ndy lieu cd tdc

dgng gidm thu ngdn sdch hay

khong, ne'u co thi nen chinh

sira Dir dn sira ddi Luat thue

TNDN (Sau ddy ggi tdt la Du

dn Luat) nhuthendo. Id nhCmg

vdn de sedugc trinh bay trong

bdivie'tndy.

Cac ye'u td quye't djnh sd

thue thu dugc va hieu suat

thu thue

Sd thud' thu dugc chinh la

mgt trong nhiing ket qua cu the

thuc hien luat thue, la sd tien

thue thu ve ngin sach nha

nudc. Diy ehinh li mgt trong

nhutig tieu chi the hien tinh

hieu qua cua mgt luat thue va

ca he thd'ng thue. Tuy nhien, dl

cd the so sanh tdt hon hieu qua

cua mgt luat thue, dudi gdc do

dam bao thu ngin sach, ngudi

ta thudng sir dung tieu chi hieu

suit thu thue. Hieu suit thu

thue la dai lugng the hien ty le

phin tram thue thu dugc so vdi

mdt yeu tdkinh teed lien quan,

thudng la GDP. Cac yeu td sau

diy quye't dinh sd thue thu

dugc va hieu suit thu thue:

Thuesudt

Ve ly thuyet, nha kinh tehgc

Laffer da chiing minh ring, khi

thue suit tang thi sd thue thu

dugc tang, nhung den mdt mirc

do nao dd khi tiep tuc tang thue

suit thi sd thue thu dugc se

giim. Nhan dinh niy dugc

Laffer the hien tren dd thi va

dugc cic nhi kinh te hgc ggi la

"dudng cong Laffer" nhu sau:

Thu^ suat

A dd thi tren, trong khoang

tir 0 den C khi tang thue suit thi

sd thue thu uuge tang. Trong

khoang tir C de'n A' khi tang

thue suit thi sd thue thu dugc

giam. So thue thu dugc cao nhit

la C tuong ling vdi mure thue

suit C. Mii'c thue suit C li bao

nhieu phu thude vio nhiing

dilu kien cu the cua tirng qud'c

gia. Ly do co ban khien khi tang

thue suit ma so thue thu dugc

giam la do thue suit qui cao da

lim giam ddng co lao ddng,

ddng CO kinh doanh va do dd

lam giam eo sd thue, lim cho sd

thue tang khi ting thue suit

khdng bii lai dugc so thue giam

do giam co sd thue. Nhu viy,

viee xic dinh diing din miic

thue suit la rat quan trgng.

Chang ban nhu phai khao sat

TS. Le Xuan Trudng

thuc te dl thu thip dii lieu phuc

vu viee phin tieh, dinh gii tren

CO sd md hinh kinh te lugng phii

hgp.

Casdthue

Co sd thue the hien thue tinh

tren cii gi: gii tri hang boa, gii

tri tai sin hay thu nhap cua ddi

tugng nop thue. Xet vl phap ly,

CO sd thue rdng hay hep phu

thude vao viee quy dinh ddi

tugng nop thue, eo sd thue, miic

do chat che, minh bach cua phap

luat thue va cic trudng hgp uu

dai thue. Nhu vay, neu ddi tugng

khdng thude dien chiu thue hoac

miln, giim thue nhilu thi eo sd

thue hep vi ngugc lai. Neu phip

luat thue khdng chat che, thieu

minh bach se tao nhirng dieu

kien thuin lgi cho boat ddng

trinh thue, lam xdi mdn co sd

thue. Xet tren pham vi toin xa

hdi, eo sd thue rdng hay hep phu

thude vao quy md cic hoat ddng

kinh te. Den lugt nd, quy md cac

boat ddng kinh te phu thude vao

rat nhilu yeu td nhu ngudn luc tu

nhien, ngudn nhan luc, ngudn

vd'n diu tu, eie chinh sich kinh

te cua nha nudc... Bin thin

chinh sich thue cung cd tic ddng

de'n viee md rdng hay thu hep

boat ddng kinh te, tir dd, giin tiep

tie ddng den viec md rdng hay

thu hep casdthue.

Cdng tdc td chirc hanh thu

Cdng tie td ehiic hanh thu tdt

thi sd thue thu dugc vi hieu suit

thu thue se cao vi ngugc lai.

Cdng tic to chiic hanh thu tdt tiie

Tap chi nghien cCru Tdi chinh ke todn <^5