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Thuc Heii - Kinh nghiem

" ' - • •» ' 1 - ' Tang thue fle bao ve tai nguyen

o DANGTUY^N

T

hdng ke cua Bd Tdi chinh

cho bidt, tdng sdthu thud

tdi nguydn binh qudn gial

doan 2011-2014 khoang 39,1

nghin ty ddng/ndm, chidm 4,9%

tdng thu NSNN. Thud tdi nguyen

la mdt trong nhQng cdng eg tai

chinh, the hien vai trd sa huu

Nhd nu&c ddi v&l tdi nguyen

qudc gia vd thut hien chut

ndng QLNN ddi vdi boat ddng

khai thdc, su dung tdi nguyen

khodng san. Viec tdng thd tdi

nguydn dugc Bd Tdi chinh dd

xudi dang cd nhiing tidng noi

trai chidu.

Cdi ly cua nha quSn ly

Cuoi ndm 2013, Oy ban ThUdng

vu Quic hpi da ban hanh Nghj

quyet so 712/2013/UBTVQH13 dieu

ehinh mffc thue suat efla mdt s l

nhdm tai nguyen. Theo ddnh gid

d a Bd Tai ehfnh, sau 1 ndm thuc

hien, ve ed ban cde quy djnh v l

mffc thue suat thue tai nguyen da

dat dupe mye tieu dl ra. Dd Id:

Khac phye nhiJmg ton tai, han ehe

v l mffe thue suat thue tdi nguyen

trong qua trinh thue hien Bieu

thue tnidc dd, gdp phan nang eao

hieu qua QLNN doi vdi tai nguyen

ndi Chung va bao ve nguon tdi

nguydn qude gia ndi rieng; bao

dam hdi hda ldi feh ctia Nha nudc,

doanh nghidp va ngudi dan ndi cd

khoang san dugc khai thde. Ben

eanh dd, dilu chinh thue suat

cung gdp phan bao dam nguon

thu cho ngdn sach.

Tuy nhien, Bd Tai chfnh cho

rang, thue suat thue tdi nguyen

hien hdnh van chua thiic sii phfl

hpp d l bao vd tdi nguySn, ddc

biet trong bli canh hpi nhdp quic

te vd ydu cau ngay cang eao doi

vdi eong tae QLNN. Bd Tai Chfnh

kien nghj rd sodt lai todn bd mffe

thul suat thue tai nguyen dd'i vdi

tat ea cac nhdm, loai tai nguydn

chiu thul, tff do dieu chlnh mffc

thue suat eho phu hpp nham bao

dam cde muc tieu, yeu clu: Tdng

cudng QLNN dli vdi nguon tdi

nguydn qude gia; gdp phan bao

ve, khai thde hpp ly, tilt kiem,

hidu qua ngudn tdi nguyen; gdp

phan dam bao dong bp he thong

phap luat ve nguin thu NSNN;

bao dam nguon thu ngan saeh

nha nudc; Phu hdp vdi tien trinh

dli mdi cd chl quan ly, bao ve,

khai thdc vd phat trien rffng theo

Nghj quyet s l 30-NQ/TW ngdy

12/3/2014 cfla Bp Chfnh trj. Ngoai

ra, viee dilu ehinh mde thue suit

thue tdi nguyen ddi vdi cdc nhdm,

loai tdi nguyen van phai bao dam

loai fch doanh nghiep.

Theo do, Bd Tdi chfnh dd trinh

Chfnh phii Bilu thue thay the cdc

mffe thue sud't thue tai nguyen

hien hdnh tai Nghi quyet sd

712/2013/UBfvQH13. Theo dii

thao, cdc mffc thue du kien dp

dyng Id: Dong tdng tff 13% len

15%; mangan tdng tff 11% ldn

14%; bac, thilc tdng tff 10% len

12%; ehi, kem tdng tff 10% len

15%; khodng san kim loai khac

tdng tff 10% len 15%; da hoa

trang, cdt, cat lam thfly tinh, dd't

lam gach, granit dong loat tang len

mffe tran 15%; than tdng tff 7% Idn

10% doi vdi than antraxit ham 16,

ttian khae vd tdng tff 9% len 12%

dd'i vdi than antraxit Id ttiidn, than

nau, than md; nudc khodng thien

nhien, nudc ndng thien nhien,

nudc thien nhien tinh Ipc dong

chai, ddng hpp tdng tff 8% len

10%; nudc thien nhidn dung cho

san xuat thfly dien: Tdng tff 4% I6n

5% (mflt tran); nude thidn nhien

dung cho san xuat kinh doanh -

nudc dudi dit sff dyng cho san

xuat nudc saeh va cho muc dfch

khac tdng tUdng Cmg tff 3% Idn 5%

va tff 5% Idn 8% (mffc tran).

Cd quan soan thao nh$n

djnh, vdi viee dieu chlnh thue suit

nhu dy kiln, so thu thue tai

nguyen se tdng khoang tren 3

nghin ty dong/ndm. Nhu vay, so

thu ndy se bao dam khoang 26%

mffe giam thu NSNN tff thul XK

trong trudng hpp xda bd theo cam

kit qudc tl .

Theo Bp Tdi chfnh, hien nay

su phoi hdp giffa cdc co quan

quan ly d p phep khai thac tai

nguyen vd co quan Thue c6n

thilu chat che; cdng tdc quan ly

khai thdc tai dja phuong dn bi

budng long; he thing thdng tin vl

trff lupng, chflng loai tdi nguySn

khai thde ehua day dCi. Day chfnh

Id mpt trong nhurig khd khSn

trong viec thue hien chfnh sach

thue tdi nguyen ndi ehung v^

giam hieu qua tdc ddng eCia viec

dieu chinh Bilu mffc thue suat

thul tdi nguyen ndi rieng. Do v3y,

cflng vdi vide dilu chinh thue

suat, Bp Tdi chfnh se dUa ra

nhirng giai phap khac, ey thi va

36 Tgl nguy#n yg ivlditfuong | Kyi-Thing 11/2015