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I II III IV
Khi nim, bn cht v phn loi thu Cc yu t cu thnh thu Vai tr, chc nng ca thu Nguyn tc ca thu
I II III IV
Khi nim, bn cht v phn loi thu Cc yu t cu thnh thu Vai tr, chc nng ca thu Nguyn tc ca thu
Cc quan im v thu
Kinh t chnh tr hc Thuyt quyn lc ca Nh nc
Php lut
THU
Thuyt kh c
Thu thu
Np thu
1. Khi nim:
Thu l mt phn thu nhp m mi t chc, cc nhn c ngha v ng gp cho Nh nc theo lut nh p ng yu cu chi tiu theo chc nng ca Nh nc. Ngi ng thu c hng hp php phn thu nhp cn li
c im
Thu nhp
THU
Ngha v bt buc
2. Bn cht
Bn cht kinh t - chnh tr - x hi ca thu
Tnh kinh t
Tnh giai cp
Tnh x hi
Bn cht kinh t:
Mt phn thu nhp x hi c tp trung phc v nhu cu chi tiu ca Nh nc Kinh t l c s ca thu, thu phi hp l, ph hp vi hot ng kinh t. Nn tng kinh t thay i v pht trin, thu cng thay i v pht trin theo.
Bn cht chnh tr (giai cp): Cc nh nc khc nhau th bn cht ca thu khc nhau do: +nhim v chnh tr trong mi giai on +c im ca PTSX + kt cu ca giai cp Thu thu vo ai? thu nh th no? v thu lm g?
Bn cht x hi: thu c tnh x hi rng ri: - Thu lin quan n mi t chc, c nhn trong x hi - Thu iu chnh cc quan h phn phi, phn phi li thu nhp trong x hi - Thu chu tc ng ca cc yu t tm l, tp qun ca cc tng lp dn c, truyn thng vn ho x hi ca dn tc - Tnh x hi m rng c trn phm vi th gii: v d: thu chng bn ph gi ca WTO
Thu trc thu: Thu TNDN, thu TNCN Khi nim Bn cht u im Nhc im
Thu gin thu: Thu GTGT, XNK, TTB Khi nim Bn cht u im Nhc im
So snh
Thu trc thu Thu gin thu
u im
Thu nhanh,d thu Ph hp nguyn tc cng bng Khng gy phn ng tm l v hp l tiu dng
Nhc im
Tnh biu l d gy phn ng Cha m bo nguyn tc tm l tiu dng cng bng,hp l ca thu Thu chm,kh thu
i tng nh thu
Thu nh vo ti sn
Thu nh vo c nhn
Thu nh vo sn phm
I II III IV
Khi nim, bn cht v phn loi thu Cc yu t cu thnh thu Vai tr, chc nng ca thu Nguyn tc ca thu
1.Tn gi
Lut thu
3.i tng tnh thu
1.Tn gi
Lut thu
i tng tnh thu i tng np thu
Tn gi
Lut thu
i tng tnh thu
2. i tng np thu i tng np thu l cc php nhn c ngha v thanh ton thu vi Nh nc Phn bit i tng np thu vi i tng tnh thu
i tng np thu: ngi ng thu cho NN i tng tnh thu: hot ng/vt chu thu
1.Tn gi
Lut thu
3.i tng tnh thu
1.Tn gi
Lut thu
3.i tng tnh thu
4. Thu sut biu thu 4.1 Thu sut Khi nim: L mc thu th hin mc ng vin ca Nh nc trn mt n v ca i tng tnh thu. Phn loi Thu sut tuyt
i c nh Thu sut tuyt i Thu sut
Thu sut t l c nh
Thu sut t l
Mc thu (USD)
u/nhc im
1 2 3 4 5 6
Ngh nh v vic thi hnh Php lnh ca Hi ng Nh nc ngy 6-11-1986 v v vic b sung Ngh nh ca Hi ng B trng s 19-HBT ngy 23-3-1983 v thu cng thng nghip
T 1.000.001 en 1.500.000
3.0%
T 1.500.001 tr len
2.0%
u im/Nhc im:
Thue sut ty le c nh
Thu sut ly tin c th p dng vi thu xut khu, nhp khu hay Thu tiu th c bit c khng?
Thu sut ti u V phng din ngi chu thu V pha Nh nc ->thu sut c a ra phi kch thch sn xut pht trin, ph hp vi kh nng ng thu ca ngi chu thu, thu phi nui thu
ng cong Laffer
Tng thu thu
B M2 M1 A
M3 0
100%
Thu sut
Ngh thut ca vic nh thu cng nh nh lng ngng, lm th no c th nh c lng lng ngng nhiu nht vi ting ku t nht (Jean B.Colbert)
PHN I
NG VT SNG; CC SN PHM T NG VT SNG
Chng 1: ng vt sng
0101 0101100000 0101 0101903000 0101909000 Nga, la, la sng - Loi thun chng lm ging - Loi khc: - Loi khc: - - Loi khc 0 5 5 0 0 0 * * *
1.Tn gi
Lut thu
3.i tng tnh thu
I II III IV
Khi nim, bn cht v phn loi thu Cc yu t cu thnh thu Vai tr, chc nng ca thu Nguyn tc ca thu
Ph v l ph Khc Vin tr
NSNN
Thu t hot ng kinh t ca NN Vay n
Thu
ang pht trin Thu gin thu/ Tng thu t thu Thu/Tng thu NSNN
Pht trin
Ph v l ph
Khi nim Phn bit ph v l ph Phn bit thu vi ph v l ph
2002 2003 2004 2005 3021 3279 4182 2.44 2.15 2.19
2006 2007
2.23
1.82
1.95
1.51
1.66
2.83
1.35
1.74
Q1
SL
Q1
SL
2.3 Thu gp phn iu ha thu nhp, thc hin cng bng x hi trong phn phi Th no l cng bng ?
2.3 Thu gp phn iu ha thu nhp, thc hin cng bng x hi trong phn phi
Nht tr
Phn i
Quan im v thu ly tin
Phn phi ng u Phn phi hp l thu nhp n nh v pht trin kinh t Nng sut thu thu cao
I II III IV
Khi nim, bn cht v phn loi thu Cc yu t cu thnh thu Vai tr, chc nng ca thu Nguyn tc ca thu
IV.Nguyn tc ca thu