THU V H THNG THU VIT NAM

CHNG 1: S LC V NGUN GC V QU TRNH PHT TRIN CA THU

Gii thiu mn hc
Thi lng hc: 45 tit Gio trnh:
Thu v h thng thu Vit Nam, Bi Xun Lu ch bin, NXB Gio dc, 2003. Cc tnh hung v bi tp Thu (Sch chuyn kho), Nguyn Hu Khi (ch bin), NXB Thng k, 2004

Sch tham kho:

Thu-Cng c iu tit v m nn kinh t, NXB Xy dng, Quch c Php, H Ni, 1999. Gio trnh L thuyt Thu, NXB Ti chnh, Hc vin Ti chnh, 2005. Cu hi v bi tp mn Thu, NXB Ti chnh, Hc vin Ti chnh, 2007

Gii thiu mn hc
Ti liu tham kho: Cc vn bn php lut lin quan n h thng thu
Xem ti: www.customs.gov.vn www.dncustoms.gov.vn www.luatvietnam.vn

Phn mm ECUSK2
www.thaison.vn

Gii thiu mn hc
Phng php, hnh thc kim tra - nh gi kt qu hc tp Phng php nh gi Chuyn cn Kim tra gia k Thc hnh, bi tp/tiu lun Thi kt thc hc phn Trng s 10% 15% 15% 60%

Gii thiu mn hc Thi kt thc hc phn: t lun + trc nghim

Mc ch ca mn hc
Trang b cc kin thc v thu: qu trnh ra i, khi nim, cc yu t cu thnh v cc nguyn tc thu kho; Gii thiu h thng thu Vit Nam: ngha, tc dng v mc ch c bn ca cc loi thu, c bit l cc loi thu lin quan n hot ng xut nhp khu Hng dn sinh vin cch tnh cc loi thu ni a cng nh thu quan v cc cam kt quc t lin quan n thu.

Ni dung mn hc:
Chng 1: S lc v ngun gc v qu trnh pht trin ca thu Chng 2: Nhng vn c bn v thu Chng 3: Thu gi tr gia tng Chng 4: Thu tiu th c bit Chng 5: Thu xut nhp khu Chng 6: Thu thu nhp doanh nghip Chng 7: Thu thu nhp c nhn Chng 8: Cc loi thu v ph khc

Chng 1: S lc ngun gc v qu trnh pht trin ca thu

I II III

Ngun gc ra i ca thu Qu trnh pht trin ca thu S lc v thu Vit Nam

Chng 1: S lc ngun gc v qu trnh pht trin ca thu

I II III

Ngun gc ra i ca thu Qu trnh pht trin ca thu S lc v thu Vit Nam

I.

Ngun gc ra i ca thu
Thu

S ra i, tn ti v pht trin ca Nh nc v nn kinh t hng ha tin t.

S xut hin ca thu nhp x hi

Chng 1: S lc ngun gc v qu trnh pht trin ca thu

I II III

Ngun gc ra i ca thu Qu trnh pht trin ca thu S lc v thu Vit Nam

II. Qu trnh pht trin ca thu

Giai on 1

Giai on 2

Giai on 3

T u thi k chim hu n l n thi k tin t bn

Thi k chuyn sang hnh thi t bn ch ngha

Thi k chuyn sang ch dn ch ha nn kinh t, x hi

Tm li:

Khi Nh nc gi vai tr cch bit vi s pht trin kinh t -> s hn ch v mc tiu thu thu Khi Nh nc can thip su rng vo nn kinh t -> thu gia tng v s lng v cht lng

Khi x hi c dn ch ha ->thu tr nn thng minh hn

S pht trin ca thu gn lin vi s pht trin ca x hi

Chng 1: S lc ngun gc v qu trnh pht trin ca thu

I II III

Ngun gc ra i ca thu Qu trnh pht trin ca thu S lc v thu Vit Nam

III. S lc v thu Vit Nam

Trc khi thc dn Php xm lc

Thi k thuc a na phong kin

Thi k c lp, thng nht v tin ln CNXH

Giai on 1

Giai on 2

Giai on 3

Giai on 1
Trc khi thc dn Php xm lc

Nh Nguyn

Thu chnh ph, thu tp ph

Trnh - Nguyn

Thu m, thu mui,thu cng

Nh L

Thu trc thu, thu gin thu

Nh Trn

Thu thn, Thu in

Giai on 1
Trc khi thc dn Php xm lc

Triu i Nh Trn - Thu thn (cn gi l thu inh): Thu inh nh vo bn thn mi ngi dn ti tui trng thnh, c quy thnh tin v np bng tin. - Thu rung (thu in): thu rung th ng bng thc (np bng hin vt). - Thu rung mui (phi ng bng tin). - nh thu c tru cau, tm c, rau qu,

Giai on 1
Trc khi thc dn Php xm lc Triu Nguyn Gia Long - Thu inh (Thu thn): bng tin. - Thu in: bng thc. - Thu sn vt: nh vo cy qu (nh vo vic khai thc cy qu trong rng) ai ng thu sn vt cy qu th c min tr thu thn. - Thu Yn: (nh vo khai thc t chim Yn. Ai np thu yn th c tha vic binh lnh. - Thu hng liu (cy trm), thu sm, thu chiu, thu g, - Thu nh vo cc tu b cc nc ra vo bun bn - Thu khai thc m.

Giai on 2:
Thi k thuc a na phong kin
1858 1861 1875

1928

Giai on 3:
Thi k c lp, thng nht v tin ln CNXH

1
-Bi b cc sc thu phi nhn o -Tng thu vi cc hot ng xa x -7 loi thu

2
-a dng ha sc thu -Phn bit kinh t t nhn v tp th, ngnh ngh sn xut -12 loi thu

3
-1975 1980: 2 chinh sch thu - 19801990: thu thng nht nhng khng quan trng 1975 - 1990

4
-1991 1995: i mi - 1995- 2005: hon thin thu hi nhp

1945 - 1954

1954 - 1975

1990 - nay

1945 - 1954 Sc lnh S 11 ngy 07/09/1945 ca Chnh ph nu r: Bi b thu thn l mt th thu v l, tri ngc vi tinh thn ca chnh th dn ch cng ha. Nh nc cha t vn ng gp ca nhn dn da trn mt chnh sch hp l, cn d dt trong vic huy ng ti lc ca nhn dn bng thu, ch pht hnh tin gii quyt vn ti chnh.

7 sc thu giai on 1945 - 1954 Thu nng nghip. Thu cng thng nghip. Thu hng ha. Thu xut nhp khu. Thu st sinh. Thu trc b. Thu tem (con nim).

1954 - 1975 Trn nguyn tc: + Thu i vi quc doanh nh hn t nhn; + ng vin i vi sn xut nh hn bun bn; + Ngnh ngh, mt hng cn thit nh hn ngnh ngh, mt hng khng cn thit, xa x, cao cp; T cui nm 1954, Nh nc cng b h thng thu mi hon chnh v ln lt ban hnh p dng thng nht trn ton min Bc. + Thu nng nghip thu bng hin vt. + 12 sc thu khc thu bng tin

12 sc thu giai on 1954 -1975

Thu doanh nghip. Thu hng ha. Thu st sinh. Thu bun chuyn. Thu th trch. Thu kinh doanh ngh thut. Thu mn bi. Thu trc b. Thu mui. Thu ru. Thu xut nhp khu v ch thu quc doanh.

1975 -1990
1975-1985: 2 ch thu +Min Bc tip tc thi hnh ch thu t trc. +Min Nam: ci tin mt s sc thu ca chnh quyn Si Gn c nh thu li tc, thu mn bi, thu th trch , thu TVA, thu TTB, thu lu hnh xe t ng, thu trc b. Ngoi ra cn c ch thu quc doanh. c im: s dng thu nh l mt cng c ci to x hi ch ngha: + Phn bit thnh phn kinh t, tin ti hai thnh phn: s hu ton dn, s hu tp th. + Phn bit ngnh ngh sn xut, thng mi, dch v. 1986 -1990: Phn bit i x: + X nghip quc doanh th thc hin ch thu quc doanh, thu trch np li nhun. + Cc doanh nghip thuc cc thnh phn kinh t khc li chu s tc ng ca thu cng thng nghip

1990 -2005 - Quc hi Kha VIII, k hp th 4 (cui thng 12/1988) ra yu cu phi xc tin vic nghin cu, ci tin h thng chnh sch Thu p dng thng nht i vi cc thnh phn kinh t. Bt u thc hin chng trnh ci cch thu 2 bc

CHNG TRNH CI CCH THU 2 BC: Ci cch thu bc 1: 1990-1995 Mc tiu: + cng c qun l ch yu ca Nh nc + l ngun thu ch yu ca ngn sch khi chuyn i sang kinh t th trng + gp phn thc hin cng bng x hi gia cc thnh phn kinh t + m bo tnh php l cao (ban hnh lut v php lnh) + Ph hp tng bc vi s chuyn i m hnh kinh t v c im ca nc ta

CHNG TRNH CI CCH THU 2 BC:

Ci cch thu bc 1: 1990-1995 Ni dung: 6 lut thu
Thu doanh thu Thu TTB Thu li tc Thu xut khu, nhp khu Thu s dng t nng nghip Thu chuyn quyn s dng t

3 php lnh
Thu ti nguyn Thu thu nhp i vi ngi c thu nhp cao Thu nh t

Ci cch thu bc 2: 1995- 2005

Mc tiu V ti chnh: bao qut ht mi ngun thu , ang v s pht sinh V kinh t: khuyn khch pht trin sx, y mnh XK, bo h hp l nn sx trong nc v ph hp vi qu trinh hi nhp. V x hi: m bo bnh ng gia cc thnh phn kinh t, gim chnh lch giu ngho, gp phn n nh x hi V mt nghip v: chnh sch thu phi n gin, r rng, d hiu, d kim tra, nng cao thc trch nhim v ngha v ca mi cng dn.

Ci cch thu bc 2: 1995- 2005 Ni dung: Ban hnh lut thu GTGT thay cho thu doanh thu (1999) Lut Thu TNDN thay cho thu li tc (1999) Ban hnh lut sa i b sung mt s iu ca thu XNK v thu TTB (1998) Ban hnh php lnh ph v l ph Sa i b sung php lnh thu ti nguyn, lut thu chuyn quyn s dng t.

CI CCH THU TRONG HNKTQT

MC CH: xy dng h thng thu hin i, c hiu lc v hiu qu, c kt cu hp l NI DUNG: Ban hnh Lut Qun l thu (2006) to c s php l ci cch cn bn cng tc qun l thu t quy trnh th tc hnh thu n t chc b my v cn b. Ban hnh Lut Thu gi tr gia tng (1/1/2009), Lut Thu tiu th c bit (1/4/2009), Lut Thu thu nhp doanh nghip (2009), Lut Thu thu nhp c nhn (1/1/2009) thay th cho php lnh v thu i vi ngi c thu nhp cao Ban hnh lut thu nh t (1/1/2012), lut thu ti nguyn (1/7/2010), lut thu s dng t phi nng nghip D tho ban hnh Lut thu bo v mi trng, Lut thu ti sn

H thng Lut thu Vit Nam t 01/01/2009

Thu nhp Tiu dng Thu TNDN (lut) Thu TNCN (lut) Thu mn bi (Php lnh) Thu GTGT (lut) Thu TTB (lut) Thu XK, thu NK (lut)

Ti sn

Thu nh t (lut hiu lc t 1/1/2012) Thu chuyn quyn s dng t (Lut) Thu s dng t nng nghip (lut) Thu s dng t phi nng nghip (lut) Thu ti nguyn (lut hiu lc t 1/7/2010)

B my thu thu (t thng 9 nm 2002)

B Ti chnh
Tng cc Hi quan

Cc Hi quan Chi cc Hi quan ca khu

Thu hng xut nhp khu

DNNN DN FDI Cng ty c phn Cng ty TNHH, DN t nhn va v ln DN nh H KD c th T/c, c nhn SD

Tng cc Thu
Cc thu

Chi cc thu

Cc khon thu ni a:

Thu XNK GTGT,TTB hng NK

GTGT, TTB, TNDN, SDNoN, Nh t, ti nguyn, TNCN