CHU 13

LUT THU TAI NGUYN 2009

& LUT THU BVMT 2010
NHOM 15
LP 12KMT
GVHD: TS. L NGOC TUN

I. LUT THU TI NGUYN S 45/2009

Ly do ban hanh lu t

Khai quat n i dung

So sanh vi Phap
l nh 1998 va 2008

1. Ly do ban hanh lu t
Dn s tng

Khai thac tng

CN ha-Hin
i ha

Tai nguyn
(phn ln khng
tai to)

Bin i kh
hu

Nguy c cn kit

2. Khai quat n i dung

Cn c Hin phap nc Cng hoa x hi ch ngha
Vit Nam nm 1992 c sa i, b sung mt s
iu theo Ngh quyt s 51/2001/QH10. Quc hi
ban hanh Lut thu tai nguyn 2009.

4 chng 11 iu
CHNG I
NHNG QUY
NH CHUNG

CHNG II
CN C TNH
THU

iu 4: Cn C
iu 1: Phm Vi Tnh Thu
iu Chnh
iu 5: Sn
Lng Ti
iu 2: i
Nguyn Tnh
Tng Chu
Thu
Thu
iu 6: Gi
Tnh Thu
iu 3: Ngi
iu 7: Thu
Np Thu
Sut

CHNG III
K KHAI, NP
THU, MIN,
GIM THU

CHNG IV
IU KHON
THI HNH

iu 10: Hiu
iu 8: K Khai, Lc Thi Hnh
Np Thu
iu 9: Min,
Gim Thu

iu 11: Quy
nh Chi Tit
V Hng Dn
Thi Hnh

a.Chng I: i tng chu thu (iu 2) + Ngi np

thu (iu 3)
i tng chu thu (iu 2)

Ngi np thu (iu 3)

Khong sn kim loi, khng kim - T chc, c nhn khai thc cc i

loi.
tng chu thu ti nguyn.
- Ngi np thu trong trng hp
Du th, Kh thin nhin, kh
than.
hp ng lin doanh vi nc
ngoi Vit Nam va nc ngoai
Sn phm ca rng t nhin, tr
ng vt. v d: g, dc phm,
ci.
Hi sn t nhin, bao gm ng
vt v thc vt bin. v d: c,
tm, mc, hi yn
Nc thin nhin, bao gm nc
mt v nc di t.
Yn so thin nhin.
Ti nguyn khc do U ban thng v

b. Chng II: Sn lng ti nguyn tnh thu, gi

tnh thu v thu sut (iu 5,6,7)

Thu ti
nguyn phi
np trong k

Sn lng ti
nguyn tnh thu

Gia tinh thu n

vi tai nguyn

Thu sut thu

ti nguyn

 Sn lng ti nguyn tnh thu:

Ti nguyn khai thc xc nh c sn lng (sn lng ti
nguyn tnh thu tnh theo) s lng, trng lng, kh i l ng
thc t khai thc c.
Ti nguyn khai thc cha xc nh c sn lng do ch a nhi u
cht, tp cht khc nhau s lng, trng lng, kh i l ng t ng
cht thu c sau khi sng tuyn, phn loi
Gi tnh thu n v ti nguyn:
Gi tnh thu ti nguyn: l gi bn n v s n ph m ti nguyn
ca t chc, c nhn khai thc cha bao g m thu gi tr gia tng.
V d: ct gi bn l 300.000K/1m3 , gi tnh thu cng bng
300.000K/1m

Bng thu sut tuyt i

Nhm i tng

i tng c th

Thu sut(%)

1-khoang sn kim loi

St, mangan
vang

7-20
9-25

2-khoang sn khng kim loi

Cao lanh, mi-ca (mica), thch anh

k thut, cat lam thy tinh
Than nu, than m
..

3-du th
4-khi thin nhin, khi than
5-sn phm rng t nhin

Du th
Khi thin nhin, khi than: metan,
hidro.
G nhm I
G nhm V, VI, VII, VIII va cac
loi g khac
..

6-hi sn t nhin

6-20
.

6-40
1-30

25-35
10-15
..

6-10

Hi sn t nhin khac

1-5

Nc mt
Nc di t

8-yn sao thin nhin

7-15

Ngc trai, bao ng, hi sm

7-nc t nhin

Yn sao thin nhin

1-3
3-8

10-20

c. Chng III: Min-gim thu

Cac i tng c min, gim:
Ngi np thu tai nguyn gp thin tai, ho hon, tai nn bt ng gy tn tht
n tai nguyn k khai, np thu.
Min thu i vi hi sn t nhin, nc thin nhin, t khai thac va s dng ti
ch trn din tch t c giao, c thu.
Trng hp khac c min, gim thu do U ban thng v Quc hi quy nh

Lut thu ti nguyn s 45/2009/QH12

2009

Php lnh thu ti nguyn s

05/1998 v 2008

i tng chiu
thu

Ngi np thu
trong trng hp
hp ng lin
doanh vi nc
ngoai

Hai san t nhin

Thuy san t nhin

Nghia v np thu tai nguyn cua cc

bn phai c quy inh c th trong
hp ng hp tc

Ch quy inh bn VitNamla

ngi np thu

Cn c tinh thu
xc inh san
lng tai nguyn
va gi thu

C th va chi tit hn

It chi tit hn

Thu sut

Biu khung thu sut mi hu ht tng Kh chung chung, thu sut

so vi biu thu sut c, c nhm tai
a s cc tai nguyn u thp
nguyn tng thu sut n 5 ln nh
khong san kim loi, khong san
khng kim loi, v..v.
thu hp li i tng c min va
D n u t thuc i tng

So sanh:

Min, giam thu

II. LUT BVMT 2010

1.Ly do ban hanh lut:
Chnh ph ban hnh v thc thi nhiu loi thu nh thu nh t, thu ti
nguynv cc khon ph, l ph thu i vi cc hot ng lin quan ti mi trng
nh ph bo v mi trng i vi nc thi, khai thc khong sn, cht thi rn,
Tuy nhin
Mi dng li mc tiu huy ng ng gp ca nhng i tng x thi vo
mi trng;
Ngun thu t ph cn rt hn ch;
Trong chnh sch thu hin hnh, mc tiu bo v mi trng ch l mc tiu
lng ghp, khng phi l mc tiu chnh;
Cc loi ph c tnh php l thp, mc thu thp nn tc dng cn cha mnh.

Lut c 4 chng, 13 iu
Chng I :
NHNG QUY
NH
CHUNG
-Phm vi iu
chnh
-Gii thch t
ng
-i tng
chu thu,
-i tng
khng chu thu
- Ngi np
thu

Chng III :
Chng II :
CN C TNH
THU
-Cn c tnh
thu
-Phng php
tnh thu

KHAI THU,

Chng IV :

TNH THU,
HON THU

IU
KHON THI
HNH

-Thi im
tnh thu

-Hiu lc thi
hnh

NP THU V

- Khai thu,
-Biu khung thu tnh thu, np
thu
-Hon thu

-Quy nh chi
tit v hng
dn thi hnh

 Xt 5 ni dung chnh:

i tng chu thu

Ngi np thu
Thi im tnh thu
Khai thu, tnh thu, np
thu
Cc trng c hon thu
np

Xng (tr etanol), du (Du diezel; Du ha; Du mazut; Du

nhn), m nhn, nhin liu bay

Than

i tng
chu thu

Than nu, Than an-tra-xt

(antraxit), Than m, Than
khc.

Dung dch hydro-chloro-fluoro-carbon (HCFC).

Ti ni lng thuc din chu

thu
Thuc dit c, Thuc tr mi, Thuc bo
qun lm sn, Thuc kh trng kho thuc loi
hn ch s dng

Ngi np
thu

L t chc, h gia nh, c nhn sn xut, nhp khu hng

ho thuc i tng chu thu bo v mi trng ( mc a)
S thu bo v mi trng = s lng n v
hng ha chu thu x mc thu tuyt i
Trong :
S lng hng ha tnh thu:
i vi hng ha sn xut trong nc l s lng hng ha sn xut
bn ra, trao i, tiu dng ni b, tng cho
i vi hng ha nhp khu l s lng hng ha nhp khu.
Mc thu tuyt i c quy nh theo bng di y:

S
th t
I
1
2
3
4
5
6
7
II
1
2
3
4
III
IV
V
VI
VII
VIII

Hng ha
Xng, du, m nhn
Xng, tr etanol
Nhin liu bay
Du diezel
Du ha
Du mazut
Du nhn
M nhn
Than
Than nu
Than an-tra-xt (antraxit)
Than m
Than khc
Dung dch Hydro-chloro-fluoro-carbon (HCFC)
Ti ni lng thuc din chu thu
Thuc dit c thuc loi hn ch s dng
Thuc tr mi thuc loi hn ch s dng
Thuc bo qun lm sn thuc loi hn ch s dng
Thuc kh trng kho thuc loi hn ch s dng

n v tnh

Mc thu
(ng/1 n v hng ha)

Lt
Lt
Lt
Lt
Lt
Lt
Kg

1.000-4.000
1.000-3.000
500-2.000
300-2.000
300-2.000
300-2.000
300-2.000

Tn
Tn
Tn
Tn
kg
kg
kg
kg
kg
kg

10.000-30.000
20.000-50.000
10.000-30.000
10.000-30.000
1.000-5.000
30.000-50.000
500-2.000
1.000-3.000
1.000-3.000
1.000-3.000

Thi im tnh thu

i vi hng ha sn xut bn ra, trao i, tng cho, thi im tnh thu la
thi im chuyn giao quyn s dng hang ha.
i vi hang ha sn xut a vao tiu dng ni b, thi im tnh thu la
thi im a hang ha vao s dng.
i vi hang ha nhp khu, thi im tnh thu la thi im ng ky t khai
hi quan
i vi xng, du sn xut hoc nhp khu ban, thi im tnh thu la
thi im u mi kinh doanh xng, du ban ra.

Khai thu, tnh thu v np thu

Hang ha sn xut
ban ra, trao i,
tiu dng ni b,
tng cho

Thc hin theo thang va theo quy

nh ca phap lut v qun ly thu

Thc hin cng thi im vi khai

thu va np thu nhp khu.

Hang ha nhp
khu

Chi np thu 1 ln (hang ha sn

xut cng vy)

Cc trng hp c hon thu np

Hnghanhp
khutrongcc
TH
Hnghac
honthugm

Cnlukho,lubiticakhuvchusgim
stcacquanHiquantixutkhuranc
ngoi
giao,bnchoncngoithngquailti
VitNam
Donginhpkhutixutkhurancngoi

Hnghatm
nhpkhutrong
ccTH

tixutkhutheophngthckinhdoanh
hngtmnhp,tixut
thamgiahich,trinlm,giithiusn
phmtheoquynhcaphplutkhitixutkhu
rancngoi

3. Vn chuyn t thu phi xng, du (Phap lnh v

phi va l phi s 38/2001/PL-UBTVQH10) sang thu thu
bo v mi trng i vi xng, du
DnLutthubovmitrngcQuchikha12cho
kin ti k hp th 7. Mt trong nhng ni dung ni bt trong D
tholquy nh xng, du s l i tng thuc din chu thu
bo v mi trng + bi b quy nh v thu ph xng, du ti
Php lnh ph v l ph.
Khpth8ngy15/11/2010LutThuBVMTcQuchi

khaXIIchnhthcthngqua.

Theo lut BVMT chi

Ti sao mt hng

c mt hang xng, du

khc nh than

khi ap dng thu mi

trng s b quy nh
v thu ph xng, du.

Vn t
ra

vn tip tc chu
ph mi
trng???

Gii quyt vn
U ban Thng V Quc hi c gii trnh, c th:
Th nht, Khon thu t ph xng, du mang bn cht ca thu bo v mi
trng v:
i tng thu ph l vic s dng hng ha ( xng, du) gy nhim mi
trng, khng p dng cho qu trnh sn xut gy nhim thu ph.
Vic s dng ngun thu t ph xng, du mang bn cht ca ngun thu t
thu v ph xng, du l khon thu phn chia gia Ngn sch Trung ng v
Ngn sch a phng, khng phn bit mc ch s dng, khng b p trc
tip cho x l nhim mi trng ti a phng nh cc khon ph mi trng
khc.
Do trc y, trong h thng php lut ca Vit Nam cha c Lut thu BVMT
nn p dng quy nh thu ph xng, du, mc d vic p dng hnh thc thu

 Th hai,chuyntthuphxng,dusangthuthuBVMTivimthngxng,dukhng
cnghalkhngbomtnhcngbngiviccmthngkhc,trongcthanv:
Mcdmthngxng,duchuthuBVMT,songtrongqutrnhkhaithc,chbindu
th,xng,duphtthigynhimmitrng,nhsnxutvnphinpphmitrng
nhivivickhaithc,chbinthan.
VD:Cccschbinxng,duphinpcckhonphmitrngivincthi
Cskhaithcduthphinpphhotngkhaithckhongsn
ivithanlmthngmqutrnhkhaithc,chbingynhimnghimtrngchot,
ncvkhthcnthitphipdngthuphvthuBVMT:
Phmitrngchoqutrnhkhaithcbpchiphkhcphchuqumitrng.
ThuBVMTivithanlnghavtichnhmngitiuththanphithchindothan
lsnphmkhisdnggynhim.

CU HOI N T P
Cu 1: i tng nao sau y khng thu c i tng
c qui inh trong lu t thu tai nguyn 45/2009?
A.Thy sn t nhin
B.Yn sao thin nhin
C.Hi sn t nhin
D.Nc thin nhin

Cu 2: Ngun nc thin nhin nao khng thuc i

tng chiu thu:

A.Nc di t
B.Nc ma
C.Nc khoang thin nhin, nc nng thin
nhin.

Cu 3: Bn A ch to ra m t may phat i n chy nh sc nc con sng gn nha phc v cho

sinh hot trong gia inh bn y, v y bn A c thu c i tng min gim thu hay khng, theo
qui inh ca lu t thu tai nguyns 45/2009 ?

A.C
B.Khng
C.Ty vo cng sut ca my pht in

Cu 4: tinh thu tai nguyn ngi ta cn c vao cac yu t nao?

A.Sn lng tai nguyn tnh thu, gia tnh thu va thu
sut
B.Sn lng tai nguyn tnh, thu sut
C.Sn lng tai nguyn tnh thu, gia tnh th, i
tng chu thu
D.Gia tnh thu, thu sut va i tng chu thu

Cu 5:Cng thc tinh thu tai nguyn nao sau

y la ng?
A.Thu TN np trong k= sn lng TN tnh thu x gia tnh thu x thu sut
B.Thu TN np trong k=sn lng TN tnh thu x gia tnh thu
C.Thu TN np trong k = gia tnh thu tnh thu x thu sut
D.Thu TN np trong k = sn lng TN tnh thi x gia tnh thu
E. Tt c u sai.

Cu 6 : Thi im tinh thu ca xng, du

sn xut hoc nhp khu ban?

A. Thi im u mi kinh doanh xng, du

bn ra
B. Thi im u mi kinh doanh xng, du
nhp vo

Cu 7:Tt c cac loi xng u thu c i

tng n p
thu ca lu t BVMT?
A.ung
B.Sai

Cu 8: Loi hang ha nao sau y khng thu c nhm

hang ha c hoan thu a n p?
A.Hng ha nhp khu cn lu kho, lu bi ti
ca khu v chu s gim st ca c quan
Hi quan ti xut khu ra nc ngoi
B.Hng ha nhp khu do ngi nhp khu ti
xut khu ra nc ngoi
C.Hng ha tm nhp khu ti xut khu
theo phng thc kinh doanh hng tm
nhp, ti xut
D.Hng ha nhp khu giao, bn cho nc
ngoi khng qua i l ti Vit Nam

Cu 9: Vi c khai thu, tinh thu va np thu i vi

hang ha sn xut ban ra, trao i, tiu dng ni

b, tng cho c thc hi n theo:
A. Thang
B. Quy
C. Nm
D. Tt c u sai

Cu hi t lun: Mt n v khai thc 1.000 tn qung ti m ng . Theo Giy php khai thc, h s thit k khai thc ti nguyn, h s kim nh c
c quan thm quyn ph duyt v t l ti nguyn c kim nh i vi tng cht trong qung ng khai thc nh sau: ng: 60%; bc: 0,2%; thic:
0,5%. Gi tnh thu n v ti nguyn nguyn cht do UBND cp tnh quy nh nh sau: ng 8.000.000 ng/tn; bc: 600.000.000 ng/ tn; thic
40.000.000 ng/tn.
Tnh thu ti nguyn ca tng cht trn??

Tai li u tham kho

LUT THU TAI NGUYN S 45/2009/QH12 THNG T
(HTTP://THUVIENPHAPLUAT.VN/ARCHIVE/LUAT-THUE-TAI-NGUYEN-NAM2009-VB98731.ASPX)
THNG T HNG DN THI HANH LUT THU TAI NGUYN
(HTTP://THUVIENPHAPLUAT.VN/ARCHIVE/THONG-TU-105-2010-TT-BTCHUONG-DAN-LUAT-THUE-TAI-NGUYEN-NGHI-DINH-50-2010-ND-CPVB110102.ASPX)

Cmnthyvccbnlngnghe!!!