Nghin cu v ch MFN v NT nhm hon thin v

iu chnh chnh sch thng mi ca Vit Nam trong qu

trnh hi nhp kinh t quc t
cng ti m s:19521

MC LC

LI NI U......................................................................................................1
CHNG I: NI DUNG C BN V CH I X TI HU
QUC V I X QUC GIA.......................................................................3
I. Lch s ra i v pht trin ca i x ti hu quc v i x quc gia3
1. i x ti hu quc..............................................................................3
2. i x quc gia....................................................................................5
II. Nhng quy nh ca quc t v MFN v NT 6
1. Nhng quy nh ca WTO v MFN v NT.........................................6
1.1 Nhng quy nh ca WTO v MFN.............................................6
1.1.1 Nhng quy nh ca WTO v MFN i vi hng ho.........6
1.1.2 Nhng quy nh ca WTO v MFN i vi dch v..........13
1.2 Nhng quy nh ca WTO v NT...............................................15
1.2.1 Trong lnh vc hng ho.....................................................15
1.2.2 Trong lnh vc dch v........................................................19
2. Khun kh php lut khu vc v MFN v NT...................................21
3. MFN v NT trong quan h thng mi song phng........................23
III. Thc tin p dng MFN v NT trong thng mi quc t

25

1. Thc tin p dng ngha v MFN......................................................25

1.1 Thc tin p dng MFN trong lnh vc hng ho.......................25

1.2 Thc tin p dng MFN trong lnh vc dch v.........................28
2. Thc tin p dng ngha v NT.........................................................31
2.1 Thc tin p dng NT trong thng mi hng ho.....................31
2.2 Thc tin p dng NT trong thng mi dch v.......................32
CHNG II: NHNG IM TNG NG V KHC BIT GIA
CHNH SCH THNG MI VIT NAM V CC QUY NH CA
QUC T V MFN V NT.............................................................................34
I. Nhng im tng ng gia chnh sch thng mi Vit Nam so vi cc
quy nh ca quc t v MFN v NT...............................................................35
1. S tng ng v nguyn tc MFN...................................................35
1.1 Kh nng thch ng ca cc chnh sch thu quan......................35
1.2 V cc bin php phi thu quan..................................................36
1.3 V phm vi p dng i x ti hu quc...................................37
1.4 V ngoi l i vi MFN............................................................38
2. S tng ng v nguyn tc NT......................................................40
2.1 i vi quy nh v ch th kinh doanh ti Vit Nam...............40
2.2 V chnh sch thu......................................................................41
2.3 V chnh sch phi thu................................................................43
2.4 V phm vi p dng i x quc gia.........................................43
2.5 V ngoi l i vi i x quc gia...........................................44
II. S khc bit gia chnh sch thng mi Vit Nam so vi cc quy nh
ca quc t v MFN v NT...............................................................................45
1. Nhng khc bit v ngha v MFN....................................................45
1.1 Trong lnh vc hng ho.............................................................45
1.2 Trong lnh vc dch v................................................................46
2. Nhng khc bit v ngha v NT.......................................................46
2.1 i vi thng mi hng ho......................................................46
2.1.1 S cha ph hp trong cc bin php qun l gi hng ho nhp
khu v tiu th trong nc.................................................................46

2.1.2 S cha ph hp trong cc quy nh v c quyn ca

doanh nghip nh nc........................................................................47
2.1.3 S cha ph hp trong cc chnh sch v thu, ph thu i
vi hng ho v doanh nghip trong nc...........................................48
2.1.4 S cha ph hp trong cc chnh sch bo h v u i
khc......................................................................................................51
2.2 i vi thng mi dch v........................................................53
2.2.1 Hn ch v hin din thng mi.......................................53
2.2.2 Hn ch v tip cn th trng............................................58
2.2.3 Hn ch v cc hot ng dch v......................................59
2.2.4 Hn ch v hin din th nhn............................................61
2.2.5 Hn ch v iu kin cp php...........................................61
2.2.6 Nhng hn ch khc trong mt s lnh vc dch v c th.63
CHNG III: PHNG HNG IU CHNH NHNG QUY NH
CA CHNH SCH THNG MI VIT NAM CHO PH HP VI
NGUYN TC MFN V NT TRONG QU TRNH HI NHP KINH T
.............................................................................................................................69
I. Phng hng chung v vic p dng MFN v NT trong chnh sch
thng mi Vit Nam........................................................................................69
1. Ch trng m ca v hi nhp kinh t quc t ca ng v Nh
nc................................................................................................................69
2. Quan im ca Vit Nam v vic dnh MFN v NT cho cc i tc
nc ngoi......................................................................................................71
3. Mc ch v nguyn tc trong vic xy dng h thng chnh sch
khng phn bit i x...................................................................................72
3.1 Mc ch.....................................................................................72
3.2 Nguyn tc..................................................................................74
II. Cc khuyn ngh nhm hon thin v iu chnh chnh sch thng mi
Vit Nam.............................................................................................................77
1. Xc nh hnh thc Vit Nam dnh MFN v NT .....................................77

2. V phm vi v mc Vit Nam cho cc i tc nc ngoi hng

MFN v NT....................................................................................................78
2.1 Phm vi v mc dnh MFN...................................................78
2.2 Phm vi v mc dnh NT.......................................................79
3. Sa i, b sung cc vn bn php lut tri vi quy nh ca nguyn tc
MFN v NT....................................................................................................82
4. Ban hnh quy nh v quy ch xut x c th p dng MFN.......83
5. Xy dng mt lut chung cho tt c cc loi hnh doanh nghip.......84
6. Cc khuyn ngh ci cch chnh sch thu.........................................85
6.1 Thc hin n gin ho cc mc thu sut.................................85
6.2 Thc hin gim nhng thu sut cao..........................................87
6.3 M rng din chu thu...............................................................87
6.4 Hon thin cng tc qun l thu................................................88
7. Cc bin php bo h hp l sn xut trong nc v chnh sch cng c
phi thu quan..................................................................................................90
KT LUN.................................................................................................96
TI LIU THAM KHO...........................................................................97

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