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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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Mt s nguyn tc tnh thu
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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Mt s nguyn tc tnh thu
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
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