MPP04-513-L17V

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Bi ging ny c pht trin t bi ging nm 2011. 1

Thu thu nhp

Kinh t hc khu vc cng Chng trnh Ging dy Kinh t Fulbright

L Vn Chn

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Ni dung trnh by

Mt s khi nim c bn

Mt s nguyn tc tnh thu

Mt s vn chnh

Biu thu thu nhp c nhn Vit Nam v mt s

vn d gy tranh ci

C cu thu ngn sch

Ci cch thu TNCN v TNDN Vit Nam

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Mt s khi nim c bn

L thu trc thu nh trn thu nhp c nhn hoc thu nhp

doanh nghip.

Da trn kh nng chi tr hn l li ch nhn c, trong

thu nhp c coi l ch bo v nng lc chi tr.

Thu thu nhp thng c tnh quc gia, tuy nhin cng c

th c tnh a phng.

Thu sut cn bin l tin thu tng thm khi thu nhp

tng thm 1 ng.

Thu sut hiu dng l t l gia thu thc tr v thu nhp.

Thu sut hiu dng thng khc thu sut danh ngha do

min, gim, hon thu.

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Da vo thu nhp

Haig-Simons: Thu nhp = thu nhp tin mt + thay i

thun trong gi tr ti sn

Thc t da vo cc giao dch th trng, khng tnh cc

hot ng phi th trng, khng da vo k ton thc t

(accrual basis).

Ly tin: Ngi c thu nhp cao khng ch tr thu

nhiu hn m t l thu/thu nhp cao hn.

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n v nh thu l c nhn, khng phi l gia nh.

Theo quan im kh nng chi tr, khi 2 ngi sng

chung, h phi np thu cao hn khi h sng ring.

Da vo thu nhp hng nm, khng phi thu nhp c

i.

Do cu trc thu ly tin, c nhn c thu nhp bin

ng trung bnh np thu nhiu hn c nhn c thu

nhp n nh.

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Mt s vn chnh

Hiu qu kinh t: chi ph ca tc ng thu nhp v

thay th do thu gy ra

Chi ph tun th v bin dng do trn v trnh thu

Cn tr vic i lm, tit kim v u t

Cng bng x hi: trong phn b gnh nng thu

nh ngha c s thu

Xc nh thu sut (s bc, bao nhiu)

Cng bng dc v ngang

Qun l thu thu

Nhm mc tiu chnh xc, cng bng vs n gin.

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Vn thc tin: xc nh thu nhp

Vi ngi lm thu, d dng tnh thu nhp chu thu.

Vi ch doanh nghip, c 2 vn chnh:

(i) xc nh khu hao, hiu chnh lm pht i vi gi

vn hng tn kho,

(ii) phn bit gia chi tiu dng v chi ph kinh doanh

Xc nh thi im c thu nhp s nh hng n gi

tr chit khu hin ti ca tin thu phi np.

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Biu thu thu nhp c nhn cao 2007

Bc thu

Thu nhp chu thu (triu ng/nm)

Thu nhp chu thu (triu ng/thng)

Thu sut (%)

1 0-60 0-5 5

2 60-120 5-10 10

3 120-216 10-18 15

4 216-384 18-32 20

5 384-624 32-52 25

6 624-960 52-80 30

7 Trn 960 Trn 80 35

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Biu thu thu nhp ngoi lng 2007

Thu nhp chu thu Thu sut (%)

a) Thu nhp t u t vn 5

b) Thu nhp t bn quyn, nhng quyn thng mi

5

c) Thu nhp t trng thng 10

d) Thu nhp t tha k, qu tng 10

) Thu nhp t chuyn nhng vn quy nh ti khon 1 iu 13 ca Lut ny Thu nhp t chuyn nhng chng khon quy nh ti khon 2 iu 13 ca Lut ny

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0,1

e) Thu nhp t chuyn nhng bt ng sn quy nh ti khon 1 iu 14 ca Lut ny Thu nhp t chuyn nhng bt ng sn quy nh ti khon 2 iu 14 ca Lut ny

25 2

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Mt s vn d gy tranh ci

Mt s vn k thut

Mc khi im chu thu

Mc chit tr gia cnh

Thu TNCN trong iu kin lm pht

Thu i vi li tin gi tit kim

Thu c tc (li tc c phn, gp vn)

Thu chuyn nhng vn (c phiu)

Thu chuyn nhng bt ng sn

Qun l thu thu TNCN

Chi ph qun l hnh chnh

Chi ph tun th ca ngi ng thu

Trn v trnh thu

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Mc thu nhp khi im chu thu TNC

1991 1994 1999 2001 2004 2008

H s kh lm pht 0.55 1.00 1.56 1.65 1.95 2.98

Mc thu nhp danh ngha chu thu (ngn ng) 500 1,200 2,000 3,000 5,000 5,000

Mc thu nhp thc chu thu (ngn ng, gi 1994) 911 1,200 1,282 1,823 2,567 1,677

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CNG

Thu nhp chu thu

Lng, TN t KD

Li tit kim

C tc

Li vn

Tin bn quyn

Trng thng

Tha k, qu tng

TR

Chit tr gia cnh

TR

Khu tr hp l khc

Bo him x hi, y t

Bo him ngh nghip

Ph cp, tr cp, tin thng theo quy nh ca php lut ...

P DNG

Biu thu

Tng thu nhp gp THU TNCN PHI NP Thu nhp chu thu

Quy trnh tnh thu TNCN Vit Nam

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Quy trnh tnh thu TNCN lin bang M

CNG

Thu nhp chu thu

Lng

Li tit kim

C tc

Li vn

TR

Min tr c nhn hp l

TR

Chi ph c php

TR

Khu tr hp l khc

Quyn gp t thin

Thu TN bang

Thu ti sn

Mt s li tit kim

TR

Tn dng thu

P DNG

Biu thu

Tng thu nhp gp iu chnh

THU TNCN PHI NP

Thu nhp chu thu

Thu sut cc nc

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Nc Thu TNCN (2005)

Mc chu thu sut cao nht (USD 2003)

Thu TNDN (2005)

ASEAN

Indonesia 5-35% $22,371 30%

Philippines 5-32% $9,320 32%

Singapore 3.75-21% $184,438 20%

Thailand 5-37% $92,379 30%

Vietnam 2009 5-35% $50,000 25%

Nc ang pht trin

China 5-45% $12,048 33%

India 10-30% $3,139 35-40%

Mexico 3-29% $61,689 30%

Poland 19-40% $18,278 19%

Nc pht trin

Germany 15-42% $52,659 25%

Japan 10-37% $148,478 30%

United Kingdom 0-40% $48,413 30%

USA 10-35% $326,450 35%

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C cu thu ngn sch nh nc 2010

18.3

10.1

6.8

13.2 25.7

4.6

4.7

7.5

9.2

Thu GTGT hng sn xut trong nc

Thu GTGT hng NK (a cn i)

Thu TTB hng sn xut trong nc

Thu XK, NK v TTB hng NK

Thu thu nhp doanh nghip

Thu ti nguyn

Thu thu nhp c nhn

Thu tin s dng t

Thu khc

Ngun: B Ti chnh (c thu NSNN 2010 ln 2)

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Ngun thu NSNN cc nc 1980-nay

Thu NSNN, %GDP

Thu TNDN, % GDP

Thu TNCN, % GDP

Thu sut TNDN

Thu nhp thp 18.4 2.2 1.6 39.0

Thu nhp trung bnh thp 26.4 2.9 1.9 33.5

Thu nhp trung bnh cao 28.5 3.4 2.3 33.3

Thu nhp cao (OECD) 41.5 3.1 9.7 33.8

Thu nhp cao (Khng OECD) 33.8 2.4 2.8 28.9

Vit Nam 2010 28.7 7.4 1.3 25.0

Tt c 28.7 3.0 4.7 33.5

Ngun: IMF (2011).

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Ci cch thu TNCN Vit Nam

Thng nht thu sut TNCN cho ngi nc ngoi v

ngi Vit Nam;

nh thu thu nhp vn;

M rng bin thu;

Gim mc thu sut cao nht t 40% xung 35%;

Gim tr thu khi c ngi ph thuc.

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Ci cch thu TNDN Vit Nam

Thng nht thu sut TNDN 25% p dng cho c

doanh nghip trong v ngoi nc;

Thng nht cc thu sut u i v hnh thc u i

p dng cho c doanh nghip trong v ngoi nc;

Cho php gim tr cc khon chi ph hp l lin quan

n vic kinh doanh;

Chuyn kinh doanh c th v gia nh sang thu

TNCN.

Vn chuyn gi cc cng ty a quc gia.

AJ hogeHighlight

Documents

MPP04-513-L17V