CHU 13LUT THU TAI NGUYN 2009& LUT THU BVMT 2010NHOM 15LP 12KMTGVHD: TS. L NGOC TUNI. LUT THU TI NGUYN S 45/2009

Dn s tngCN ha-Hin i haKhai thac tngTi nguyn (phn ln khng ti to)Bin i kh huNguy c cn kit1. Ly do ban hanh lut2. Khai quat ni dung Cn c Hin php nc Cng ho x hi ch ngha Vit Nam nm 1992 c sa i, b sung mt s iu theo Ngh quyt s 51/2001/QH10. Quc hi ban hnh Lut thu ti nguyn 2009.

Chng I: i tng chu thu (iu 2) + Ngi np thu (iu 3)i tng chu thu (iu 2)Ngi np thu (iu 3)Khong sn kim loi, khng kim loi.Du th, Kh thin nhin, kh than.Sn phm ca rng t nhin, tr ng vt. v d: g, dc phm, ci.Hi sn t nhin, bao gm ng vt v thc vt bin. v d: c, tm, mc, hi ynNc thin nhin, bao gm nc mt v nc di t.Yn so thin nhin.Ti nguyn khc do U ban thng v Quc hi quy nhT chc, c nhn khai thc cc i tng chu thu ti nguyn.Ngi np thu trong trng hp hp ng lin doanh vi nc ngoai Vit Nam v nc ngoaib. Chng II: Sn lng ti nguyn tnh thu, gi tnh thu v thu sut (iu 5,6,7)Thu ti nguyn phi np trong kThu sut thu ti nguynGia tinh thu n vi tai nguynSn lng ti nguyn tnh thu

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Sn lng ti nguyn tnh thu:Ti nguyn khai thc xc nh c sn lng (sn lng ti nguyn tnh thu tnh theo) s lng, trng lng, khi lng thc t khai thc c.Ti nguyn khai thc cha xc nh c sn lng do cha nhiu cht, tp cht khc nhau s lng, trng lng, khi lng tng cht thu c sau khi sng tuyn, phn loiGi tnh thu n v ti nguyn:Gi tnh thu ti nguyn: l gi bn n v sn phm ti nguyn ca t chc, c nhn khai thc cha bao gm thu gi tr gia tng. V d: ct gi bn l 300.000K/1m3 , gi tnh thu cng bng 300.000K/1mNhm i tngi tng c thThu sut(%)1-khong sn kim loiSt, mangan7-20vng9-25 2-khong sn khng kim loiCao lanh, mi-ca (mica), thch anh k thut, ct lm thy tinh7-15Than nu, than m6-20 .. .3-du thDu th6-404-kh thin nhin, kh thanKh thin nhin, kh than: metan, hidro.1-305-sn phm rng t nhinG nhm I25-35G nhm V, VI, VII, VIII v cc loi g khc10-15 .. ..6-hi sn t nhinNgc trai, bo ng, hi sm6-10Hi sn t nhin khc1-5 7-nc t nhinNc mt1-3Nc di t3-8 8-yn so thin nhinYn so thin nhin10-209-Ti nguyn khcTi nguyn khc1-20Bang thu sut tuyt ic. Chng III: Min-gim thuCc i tng c min, gim: Ngi np thu ti nguyn gp thin tai, ho hon, tai nn bt ng gy tn tht n ti nguyn k khai, np thu.Min thu i vi hi sn t nhin, nc thin nhin, t khai thc v s dng ti ch trn din tch t c giao, c thu.Trng hp khc c min, gim thu do U ban thng v Quc hi quy nhLut thu tai nguyn s 45/2009/QH12 2009Phap lnh thu tai nguyn s 05/1998 va 2008i tng chiu thu Hai san t nhinThuy san t nhinNgi np thu trong trng hp hp ng lin doanh vi nc ngoai

Nghia v np thu ti nguyn ca cc bn phi c quy nh c th trong hp ng hp tcCh quy nh bn VitNaml ngi np thuCn c tinh thu xac inh san lng tai nguyn va gia thu

C th v chi tit hnIt chi tit hnThu sut

Biu khung thu sut mi hu ht tng so vi biu thu sut c, c nhm ti nguyn tng thu sut n 5 ln nh khong sn kim loi, khong sn khng kim loi, v..v.Kha chung chung, thu sut a s cac tai nguyn u thpMin, giam thuthu hp li i tng c min v gim thu ti nguynD n u t thuc i tng u i u t c gim ti a 50% thu ti nguyn trong ba nm u k t khi bt u khai thc.So snh:II. LUT BVMT 2010

L do ban hnh lut:Chnh ph ban hnh v thc thi nhiu loi thu nh thu nh t, thu ti nguynv cc khon ph, l ph thu i vi cc hot ng lin quan ti mi trng nh ph bo v mi trng i vi nc thi, khai thc khong sn, cht thi rn,Tuy nhinMi dng li mc tiu huy ng ng gp ca nhng i tng x thi vo mi trng; Ngun thu t ph cn rt hn ch; Trong chnh sch thu hin hnh, mc tiu bo v mi trng ch l mc tiu lng ghp, khng phi l mc tiu chnh; Cc loi ph c tnh php l thp, mc thu thp nn tc dng cn cha mnh.Xt 5 ni dung chnh:

i tng chu thuNgi np thuThi im tnh thuKhai thu, tnh thu, np thuCc trng c hon thu npS thu bo v mi trng = s lng n v hng ha chu thu x mc thu tuyt iNgi np thuTrong :S lng hng ha tnh thu:i vi hng ha sn xut trong nc l s lng hng ha sn xut bn ra, trao i, tiu dng ni b, tng choi vi hng ha nhp khu l s lng hng ha nhp khu.Mc thu tuyt i c quy nh theo bng di y:

La t chc, h gia nh, c nhn sn xut, nhp khu hng ho thuc i tng chu thu bo v mi trng ( mc a)

S th tHng han v tnhMc thu(ng/1 n v hng ha)IXng, du, m nhn1Xng, tr etanolLt1.000-4.0002Nhin liu bayLt 1.000-3.0003Du diezelLt 500-2.0004Du haLt 300-2.0005Du mazutLt 300-2.0006Du nhnLt 300-2.0007M nhnKg 300-2.000IIThan 1Than nuTn10.000-30.0002Than an-tra-xt (antraxit)Tn20.000-50.0003Than mTn10.000-30.0004Than khcTn10.000-30.000IIIDung dch Hydro-chloro-fluoro-carbon (HCFC)kg1.000-5.000IVTi ni lng thuc din chu thu kg30.000-50.000VThuc dit c thuc loi hn ch s dngkg500-2.000VIThuc tr mi thuc loi hn ch s dngkg1.000-3.000VIIThuc bo qun lm sn thuc loi hn ch s dngkg1.000-3.000VIIIThuc kh trng kho thuc loi hn ch s dngkg1.000-3.000Thi im tnh thui vi hng ha sn xut bn ra, trao i, tng cho, thi im tnh thu l thi im chuyn giao quyn s dng hng ha.i vi hng ha sn xut a vo tiu dng ni b, thi im tnh thu l thi im a hng ha vo s dng.i vi hng ha nhp khu, thi im tnh thu l thi im ng k t khai hi quani vi xng, du sn xut hoc nhp khu bn, thi im tnh thu l thi im u mi kinh doanh xng, du bn ra.

Khai thu, tnh thu v np thuThc hin theo thng v theo quy nh ca php lut v qun l thuHng ha nhp khuThc hin cng thi im vi khai thu v np thu nhp khu.Chi np thu 1 ln (hng ha sn xut cng vy)Hng ha sn xut bn ra, trao i, tiu dng ni b, tng choCc trng hp c hon thu np

Cn lu kho, lu bi ti ca khu v chu s gim st ca c quan Hi quan ti xut khu ra nc ngoiHng ha c hon thu gmHng ha nhp khu trong cc THHng ha tm nhp khu trong cc THDo ngi nhp khu ti xut khu ra nc ngoai ti xut khu theo phng thc kinh doanh hng tm nhp, ti xut tham gia hi ch, trin lm, gii thiu sn phm theo quy nh ca php lut khi ti xut khu ra nc ngoi giao, bn cho nc ngoi thng qua i l ti Vit Nam3. Vn chuyn t thu ph xng, du (Php lnh v ph v l ph s 38/2001/PL-UBTVQH10) sang thu thu bo v mi trng i vi xng, du

D n Lut thu bo v mi trng c Quc hi kha 12 cho kin ti k hp th 7. Mt trong nhng ni dung ni bt trong D tho l quy nh xng, du s l i tng thuc din chu thu bo v mi trng + bi b quy nh v thu ph xng, du ti Php lnh ph v l ph. K hp th 8 ngy 15/11/2010 Lut Thu BVMT c Quc hi kha XII chnh thc thng qua.Theo lut BVMT ch c mt hng xng, du khi p dng thu mi trng s b quy nh v thu ph xng, du.Vn t raTi sao mt hng khc nh than vn tip tc chu ph mi trng???Gii quyt vn

U ban Thng V Quc hi c gii trnh, c th:Th nht, Khon thu t ph xng, du mang bn cht ca thu bo v mi trng v:i tng thu ph l vic s dng hng ha ( xng, du) gy nhim mi trng, khng p dng cho qu trnh sn xut gy nhim thu ph.Vic s dng ngun thu t ph xng, du mang bn cht ca ngun thu t thu v ph xng, du l khon thu phn chia gia Ngn sch Trung ng v Ngn sch a phng, khng phn bit mc ch s dng, khng b p trc tip cho x l nhim mi trng ti a phng nh cc khon ph mi trng khc.Do trc y, trong h thng php lut ca Vit Nam cha c Lut thu BVMT nn p dng quy nh thu ph xng, du, mc d vic p dng hnh thc thu ph cha tht ph hp vi bn cht ngun thu.

Th hai, chuyn t thu ph xng, du sang thu thu BVMT i vi mt hng xng, du khng c ngha l khng bo m tnh cng bng i vi cc mt hng khc, trong c than v:Mc d mt hng xng, du chu thu BVMT, song trong qu trnh khai thc, ch bin du th, xng, du pht thi gy nhim mi trng, nh sn xut vn phi np ph mi trng nh i vi vic khai thc, ch bin than.VD: Cc c s ch bin xng, du phi np cc khon ph mi trng i vi nc thiC s khai thc du th phi np ph hot ng khai thc khong sni vi than l mt hng m qu trnh khai thc, ch bin gy nhim nghim trng cho t, nc v kh th cn thit phi p dng thu ph v thu BVMT: Ph mi trng cho qu trnh khai thc b p chi ph khc phc hu qu mi trng. Thu BVMT i vi than l ngha v ti chnh m ngi tiu th than phi thc hin do than l sn phm khi s dng gy nhim.

CU HOI N TPCu 1: i tng nao sau y khng thuc i tng c qui inh trong lut thu tai nguyn 45/2009?Thuy san t nhinYn sao thin nhinHai san t nhinNc thin nhinCu 2: Ngun nc thin nhin no khng thuc i tng chu thu:

Nc di tNc maNc khong thin nhin, nc nng thin nhin.Cu 3: Ban A ch tao ra mt may phat in chay nh sc nc con sng gn nha phuc vu cho sinh hoat trong gia inh ban y, vy ban A co thuc i tng min gim thu hay khng, theo qui inh cua lut thu ti nguyns 45/2009 ?

C KhngTuy vao cng sut cua may phat inCu 4: tnh thu ti nguyn ngi ta cn c vo cc yu t no?

Sn lng ti nguyn tnh thu, gi tnh thu v thu sutSn lng ti nguyn tnh, thu sutSn lng ti nguyn tnh thu, gi tnh th, i tng chu thuGi tnh thu, thu sut v i tng chu thuCu 5:Cng thc tnh thu ti nguyn no sau y l ng?

Thu TN np trong k= sn lng TN tnh thu x gi tnh thu x thu sutThu TN np trong k=sn lng TN tnh thu x gi tnh thu Thu TN np trong k = gi tnh thu tnh thu x thu sutThu TN np trong k = sn lng TN tnh thi x gi tnh thuTt c u sai.Cu 6 : Thi im tinh thu cua xng, du sn xut hoc nhp khu bn?

Thi im u mi kinh doanh xng, du bn ra Thi im u mi kinh doanh xng, du nhp vao

Cu 7:Tt ca cac loai xng u thuc i tng np thu cua lut BVMT?

ungSaiCu 8: Loai hang hoa nao sau y khng thuc nhom hang hoa c hoan thu a np?

Hang hoa nhp khu cn lu kho, lu bi ti ca khu v chu s gim st ca c quan Hi quan ti xut khu ra nc ngoiHang hoa nhp khu do ngi nhp khu ti xut khu ra nc ngoaiHang hoa tam nhp khu ti xut khu theo phng thc kinh doanh hng tm nhp, ti xutHang hoa nhp khu giao, bn cho nc ngoi khng qua i l ti Vit NamCu 9: Vic khai thu, tnh thu v np thu i vi hng ha sn xut bn ra, trao i, tiu dng ni b, tng cho c thc hin theo: Thang Quy Nm Tt c u saiCu hi t lun: Mt n v khai thc 1.000 tn qung ti m ng . Theo Giy php khai thc, h s thit k khai thc ti nguyn, h s kim nh c c quan thm quyn ph duyt v t l ti nguyn c kim nh i vi tng cht trong qung ng khai thc nh sau: ng: 60%; bc: 0,2%; thic: 0,5%. Gi tnh thu n v ti nguyn nguyn cht do UBND cp tnh quy nh nh sau: ng 8.000.000 ng/tn; bc: 600.000.000 ng/ tn; thic 40.000.000 ng/tn.Tnh thu ti nguyn ca tng cht trn??

Tai liu tham khaoLut Thu ti nguyn s 45/2009/QH12 THNG T(http://thuvienphapluat.vn/archive/Luat-thue-tai-nguyen-nam-2009-vb98731.aspx)

Thng t hng dn thi hanh lut thu tai nguyn(http://thuvienphapluat.vn/archive/Thong-tu-105-2010-TT-BTC-huong-dan-Luat-Thue-tai-nguyen-Nghi-dinh-50-2010-ND-CP-vb110102.aspx)

Cam n thy va cac ban a lng nghe !!!