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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
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%
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
I II III
I II III
I.
Ngun gc ra i ca thu
Thu
I II III
Giai on 1
Giai on 2
Giai on 3
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
I II III
Giai on 1
Giai on 2
Giai on 3
Giai on 1
Trc khi thc dn Php xm lc
Nh Nguyn
Trnh - Nguyn
Nh L
Nh Trn
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
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
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 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.
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)
Tng cc Thu
Cc thu
Chi cc thu
Cc khon thu ni a: