Tiểu luận Phân tích chính sách thuế PHÂN TÍCH TÁC ĐỘNG CỦA THUẾ XUẤT KHẨU TẠI VIỆT NAM - Pdf 24

BỘ GIÁO DỤC VÀ ĐÀO TẠO
TRƯỜNG ĐẠI HỌC KINH TẾ TPHCM
VIỆN ĐÀO TẠO SAU ĐẠI HỌC


Phân tích chính sách thuế
Đề tài: PHÂN TÍCH TÁC ĐỘNG CỦA
THUẾ XUẤT KHẨU TẠI VIỆT NAM


 

HVTH: Hoàng Khoa Anh – NH Đêm 6 – K20
MỤC LỤC
Trang
LỜI MỞ ĐẦU 3CHƯƠNG 1 LÝ LUẬN CHUNG VỀ THUẾ XUẤT KHẨU
1.1 







 
  !"#$%
& '()*+,-
&  ! "#$%$

3.2 'Q((;UB2GK'%
KẾT LUẬN
DANH MỤC TÀI LIỆU THAM KHẢO
HVTH: Hoàng Khoa Anh – NH Đêm 6 – K20
LỜI MỞ ĐẦU
 Sự cần thiết của đề tài
 !"#$%&"'()*+(,-.$/,-,0!1,2'"#$3,)*+4$"56
5""(789(, :.$9, "2/(8&(;+(,-<9=>(.$/"(9?(@,9=
29"A%&.$99(,)*+B<9"$'2C(=&(DEF85G-+(
,-H, !"2I'()*+(,-8&(+$8J85.$/,-2K, L,5=',6M$N$
,3,6-$H=',, !"7""$OPJ2Q,%(@""(@*!FR(@21(
!F23,%&'()*+(,-29"2%S!(P5, 5!P%$=&(,T246.$9
@+(,-2/("!1(<9F%&29"*F,, (Q,(-*)8&(,U, %V",(;=
W"8;,(;<9H8;""@<9F%&,(-X=2Y=AY!=Z,(M$
["21,,&(PS(D,/(29!=>(.$/"(9H*[S*8&(.$6;PS(85"\9
8Z<9=09="(9'()*+(,-.$/,-(@96+"]^(_ 9L
?(@,9=H`$a=5:L+b*F`$PZ85A9!"O=YF%&+c=
*F,, (Q(-, 0'()*+(,-.$/,-<9?(@,9=2%SAb,2N$,d
'()*+(,-8&(F,Ce+$8J2-,Ce,!5N$%&,92K
, L,58(MD,e<9fH<9g(_25`$aF(h0
g%G"ifj85,Ce,%G"=1(.$/,-ikj
$-P$P5=',832;.$9, ", !"F!1,2'"<9k85IY
%L", J,(-*2-8(@25=*F<9F.$/"(9, !".$F, 0'()*
l"%+(2K, L,58(MD,e<9,Ce56 %&,00
=&(+(?(@,9='()*"565"E`$ '"G85!;+(,-,-"(&(
2K2m, 96M$N$*Y(,J(@Y(FDEF,$-',, !"7"
832; 3,.$9,`=<9D*<P5Y(F,$-#$3,)*+4$H80,$-
HVTH: Hoàng Khoa Anh – NH Đêm 6 – K20
#$3,)*+4$P5P!1(,$-U$,F2'"=13,, !".$F, 0'(
)*DEF,$-.$9,/,En,1!2(;$+(@!!1,2'",%G"=1(85

!F"(79F.$/"(9^(_ 9"565",W">(=',.$/"(92'P)*I<
.$6;2;$Es^Z"=',P!1(,$-,$85!5"!Fxuất khẩuHnhập khẩu.$9s9
+4$HA(M"(&(%&=0$-562%S"($"P5,$-.$9i$E,!=^$,6j
 !"2(;$+(@;+(,-,-"(&(*F,, (Q,z!#$%&".$/,-I9,0*F*
P$),<9F%&8;,$-.$9"565"I#$,-'()*8&(F.$/"(9, !"
+$8J85, M*1=8(,!5,-"(&($-.$9L?(@,9=I,M"(P5$-
#$3,+4$H,$-)*+4$
/ %A ! "#;!*#B123'
*+
  !"#$%
w5"Z.$9, "<95%&, !"DEF"!1(,%G"$-#$3,+4$
I2m2(Q=GAYt
.C/ /!'
5%&Es^Z"$-#$3,+4$2Q2(;$]!1,2'""!1(,%G",".$9
8(@,F2'"85!G3$"(FY<95"I9#$3,+4$?08)6H$-#$3,+4$P5
=',6-$,/3$,5, !""(F<95"I9#$3,+4$"%V('*,$-P5"%V(
,J(@!1,2'"#$3,+4$:"%V(U$,$-P5"%V(,(M$^["$/(["H
A$'F5EY#$3,85)*+4$5"I9*Y(2(;$]EY#$3,+(^!9
<9=0!*[S*
.#C/ /!'A/&D!'(!'12
!1,2'""!1(,%G""(7=',89(, :.$9, ", !"EJ*F,, (Q<9;+(
,-.$/^`H,$6(M!1,2'"562:({(*Y(IEJ.$Y+xm,n<95
%&$-#$3,+4$P5=',"Z.$9, "<95%&X=+(Q=E!F,!1,
2'""!1(,%G",".$98(@+M+9(H+(Q=, 9H,D,$-2/(8&(5"I9#$3,
+`$?(@2F,$-#$3,+4$,%V"We85!"(F, U85<"P!1(5"I9
#$3,+4$(F, U5"I92%S#F2UP5=We,D,$-#$3,+4$P5"(F, U
HVTH: Hoàng Khoa Anh – NH Đêm 6 – K20
$/(["<95"I9,1(s9#$3,(F, U,D,$-#$3,+4$*Y(*YF
+F.$9H, $",J"(F, U"(9!^U,J,-<95"I9#$3,+4$
.7#C:,1E;$?8#4+*+1C%$

*%G"!m29*%G",J(M%$2K(2/(8&(5"I9#$3,+4$F.$/"(9
HVTH: Hoàng Khoa Anh – NH Đêm 6 – K20
+(,9="(9+x+-,(@*2U*Y(,dA{,D<.$6;, !"2F$-#$3,+4$H
=5*Y(,$`,<F(@*2U,$-2K2%S+x+-,?08)6HF.$/"(9+(,(-,
P)*DEF$-#$3,+4$*Y(2Y=AY!EJ*[S*"(79DEF$-#$3,
+4$8&(F,"P@,%G"=1(85859=+-,.$/,-=5=>(.$/"(92K+x+-,
,9="(9
HH ,-. !/0%!%123' 4567,!(
8#9/!' "# $:;1<=/>?7=
?@0?
',, !"7"=Z,(M$+(#`6^J"DEF$-#$3,+4$=5F.$/"(9
%&",&(P5AY!'S*Px;EY#$3,, !"%&[6,z!, 02'*F,, (Q
+(,-#K'(<9,d".$/"(9=5=Z,(M$, MI,Q3=1!m"(Y=A&,
We85!PS(,-E!EF,%G"=1(<9F=m,5"EY#$3,, !"%&HD
EF$-#$3,+4$En#`6^J"A(Q$,$-!*[S*
1.2 Tác dụng của Thuế xuất khẩu
$-#$3,+4$I"$O"/,dP`$2V(852%SEs^Z" '" K(, M,-"(&(#$3,
*F,,dFPx^!E9$t
R $-#$3,+4$P5"Z.$9, "<95%&2Q+(Q=E!F,!1,2'"
"!1(,%G"
R !1,2'""!1(,%G"Ix"\9.$9, "2/(8&(EJ*F,, (Q+(,-
'(2U9I=9"P1(!23,%&"$OPS(P&8;8/H+•,$),H""@H
5"I9H"I**N"(Y(.$6-,F832;+(,-8\=$6(MH!1,
2'""!1(,%G"=L '"H-$+"+(Q=E!F,En^y2-F,F1(2/(
8&(+(,-HD, UH8WI9H#K'(%tEJ*Z,$'8;+(,-HD, U
8&(%&"!5(}*!",ZH,)*.$FP/(E/"<9.$/"(9AUY%L"~?0
8)6HF.$/"(92;$Es^Z"$-#$3,+4$%=',"Z.$9, "
2Q+(Q=E!F,!1,2'""!1(,%G"H.$YPxF=m,5"#$3,+4$}
+$6-+D#$3,+4$7"5"I9IPS(851-#$3,+4$7"
5"I9I1(!.$F, 0*F,, (Q+(,-#K'(<923,%&

+4$H$-)*+4$H2O",V(IA95+ˆ=,z!A(Q$,$-$"HA(Q$,$-
#$3,)*+4$!,d"=m,5"H%9,FA(Q$,$- (M"A(@,h(Q$,$-56H
2%S#`6^J"^J9, M^9=Z5"#$3,)*+4$?(@,9=,z!,(M$$4
<9'(2O"%G", S+(,-i+/(f?jh(Q$,$-56!5,!5,$`,z!,d"
=Z2DEs^Z"I($"HA(Q$,$-#$3,)*+4$85Yw$),$-#$3,+4$H
$-)*+4$]*[S*!"(9(2!1;+(,-+-!1I9,)*, $"H8(@
#$3,)*+4$,z!-2'"U2U,%+x"(79FD*<F%&#K'(
<"\9i,U, %V"+$8J‡jHE9$2IY(,(-A95,M=+$",$-#$3,
)*+4$2QD*<+U*,V(2(;$]!S*Px‰1!P$),56]2(;$]
.$9@,$'*,$-*F,E(,d!1,2'"#$3,+4$H)*+4$5"=)$^U
g!2IIEJ*`A(@,, !"F*^Z"-2',$,$-"(795"!F=)$^U8&(
FP!1(5"!F*(=)$^U+F
($6QE9";+(,-,U, %V"Hw$),$-#$3,+4$H,$-)*+4$l
A'P'(;$%S2(Q=85%9AY!8@;EY#$3,5"I9'(2U9H%&"^y
,(M$^["H,W",$!"`EF?08)6HD*<2K]21!FG.$9e
W"85, 0†$/'(,".$9w$),$-#$3,+4$H,$-)*+4$"56RvvR
v‚‚vZ2D<9$-#$3,+4$H,$-)*+4$P5AY!8@;+(,-, !"
%&H,W",$"`EF!5%&85%&"^yAY!8@.$6;PS(<9"%V(
,(M$^["W=v‚‚uHv‚‚„†$/'(A95w$),Es92C(ACE$"=',E/2(;$
<9w$),$-#$3,+4$H,$-)*+4$!*[S*8&(,00+(,-D, U
<9,d""(9(2!1PUEs9$W=2C(=&(H%&,92K'()*E`$8&(;
+(,-,-"(&(H,9="(985+x+-,(;$9=+-,H(@*2U.$/,-g!2IHD
EF*F*P$),l"*Y(,962C(2Q*[S*8&(,"P@.$/,-"56vŠRRƒH
,1(+|*,e…†$/'(+I9‹‡2K,".$9w$),,$-#$3,+4$H,$-)*
+4$w$),,$-#$3,+4$H,$-)*+4$(@5I*1=8(2(;$] '"
z!2IH5%&,$,$-#$3,+4$H,$-)*+4$+"*`A(@,,D3,
5"!FP5#$3,+4$H)*+4$=)$^U96*(=)$^U
 '56(!"#$%--27
'%
F8WAY*F*P$),D8;,$-#$3,+4$H)*+4$(@5A9!"O=t

C DEFG@9!(G32H(?5

z!.$62U,1(2(;$„w$),,$-#$3,+4$H,$-)*+4$E/ŠƒŒƒŒ†vv
"56vŠ,F"W=ƒ<9†$/'(+I9vv,0We,D,$-H*%G"
*F*,D,$-852O",(;'*,$-2%S#F2U%E9$t
• We,D,$-#$3,+4$P5E/P%S"2G8U,d"=m,5",J,-#$3,
+4$"(, !",V+9(Y(.$9H"(F,D,$-H,$-E$3,,z!,BP@*N, W=
i•j}2/(8&(=m,5"F*^Z",$-,$6@,2/(,0We,D,$-P5E/P%S"
2G8U,d"=m,5",J,-#$3,+4$"(, !",V+9(Y(.$985=e
,$-,$6@,2/(.$62U, M=',2G8U5"I9
HVTH: Hoàng Khoa Anh – NH Đêm 6 – K20 
• %G"*F*,D,$-2%S.$62U%E9$t
- /thuế xuất khẩu*Y('*AX"E/P%S"2G8U,d"=m,5"
,J,-#$3,+4$"(, !",V+9(Y(.$9`8&("(F,D,$-85
,$-E$3,<9,d"=m,5""(, !"Biểu thuế,1(,V(2(Q=,D
,$-
-  !", %V"S*=m,5"F*^Z",$-,$6@,2/(,0E/,$-#$3,
+4$*Y('*AX"E/P%S"2G8U,d"=m,5",J,-#$3,+4$
"(, !",V+9(Y(.$9`8&(=e,$-,$6@,2/(.$62U, M
=',2G8U5"!F,1(,V(2(Q=,D,$-
• O",(;'*,$-P52O"?(@,9=}, !", %V"S*2%S*c*'*,$-
AX""!1(,@,0*Y('*AX""!1(,@,J^!$6Q2C(
I G
- /(8&(5"!F#$3,+4$,z!S*2O"=$9AF5"!Ft"(FAF!
+F5",1(s9+4$#$3,i"(FŽhjH+"A9!"O=*DAY!(Q=i‡j85
(*D8),Y(iŽjWe2Q#F2U"(FAF!+F5"P5S*2O"
=$9AF5"!F8&(2N62<'(^$"<6-$<9=',AYS*2O",z!
.$62U,1(w$),%G"=1(*[S*8&(Fe",dS**F*HS*P@I
P(M.$92-8(@=$9AF5"!F
- /(8&(5"!F#$3,+4$+",z!S*2O"=$9AF5"!F!m

,/"3,8;%$2K(,$-"(79^!9"(@*, !"85"!5(%&,1!EJA02r"
"(79F^!9"(@*},/"3,F.$62U8;%$2K(,$-,1(F8WAY.$6
*1=*F*P$),+F9$H^!2I2K"(Y=A&,,D*e,1*, !"8(@(Q$85F*
^Z"DEF%$2K(,$-#$3,+4$2/(8&(F^!9"(@*
7"2(Q=2F"Tx+FP58(@?(@,9=2KACE$",M=*%G"*F*,D
,$-,$6@,2/(,D, M2G8U5"!F
)=DH?(@,9=l"*Y(I7".$62U=&(8;F=e,$-=&(2Q,J
8@H/"AF*F"(FH/", S3*H/"*`A(@,2/(#s, !")*+4$5"
!FHI=',E/Es92C(X=+$6-+D,/(29#$3,+4$H1-EGL2Q, /
,$-HS,$-%,W",V(1'*,$-,dvƒ"56PMu"56!5"#$3,
+4$H,/"3,8(@=(_,$-!2N$,%, !"85"!5(%&
"]I8)6HF,<,Z!5"I9#$3,+4$l"2%S,962C(8&('(
^$".$9, "3,P58(@2U"(FY(.$9*Y(^J9, M"(FY"(, !"S*
2O""!1(,%G",z!2T",(,N.$62U, !"(@*2UU"(FY(.$9
i?j`6DP5EJF!$"!=',,V("(9^5(F*^Z""(F,D,$-,/(
,(Q$, !"A(Q$,$-#$3,+4$
?;8(@,962C(G-,Ce,$,$-#$3,+4$H^!9"(@*+(^!9#$3,
+4$,J+9(H,J,D85'*,V+9(Y(.$9!G.$9Y(.$9G(I5"!F
#$3,+4$H2O",V(,J'*,$-85!2(;$56P5=,W",D,J"(F<9Y
HVTH: Hoàng Khoa Anh – NH Đêm 6 – K20 
^!9"(@*, !"%&85F^!9"(@*%&"!5(H T,"b,<,Z5
DH,1!M=',+$"*F*Px=(A185,$),(@G2/(8&(!1,2'"
#$3,+4$
$6(MH?;,$-2/(8&(5"I9#$3,)*+4$w$),$-#$3,+4$H,$-
)*+4$%9!5,!5*[S*8&(F.$62U,",!F"<9w$),g!9
"(@*H2QIA(@*F*.$YPxm,nF^!9"(@*, /,$-}%9I.$6
2U8;8(@*/(S*"(79Y(.$985"`5", !"8(@$"3*,",(8;
,9,!F5"I9#$3,)*+4$H2Q*Z8Z",F#F2U"(F, U,D,$-
 'Q(%)R3?'%(%-OP
k+"I'(^$"5!6M$N$9=+-,8;,$-#$3,+4$$6(MH=',E/

=m,5"HI==m,5"2m,[
g9=Zh(Q$,$-#$3,+4$"O=„…I==m,5"H<6-$P57"=m,5"
,5("$6M+!F"EYH%t.$m"H2FHF,}=m,5"+(=P!1(H*-P(@$+(=P!1(H
%85"HEb,H2O"85=',E/=m,5"+"+$6-+D#$3,+4$+F9E/
F=m,5"2;$2%S"(7"$6M=e,$-E$3,$-#$3,+4$(@5.$(
2U,1(",%E/v„ŠŒvŒRh"56vƒŒvvŒv852%S)*),F=m,
5"=&(ACE$"!mEs92C(,$-E$3,, !"W=vvO",V(H2Q,J(@
9=+-,kW=v8;"(Y=$-#$3,+4$85#sPx+(-"U<9^!9
"(@*, !",V("(9.$9HF=e,$-E$3,$-#$3,+4$2%S2(;$]Z
,Q%E9$t
J(@b,"(Y=,$-E$3,$-#$3,+4$<9ŠI==m,5"p?/B
3,W8#3/!'q,z!9=+-,kW=vz!2IH=e,$-E$3,,$-
#$3,+4$<9F=m,5"*-P(@$85=Y8Z+(=P!1(2K2%S2(;$]"(Y=
,d=e‚•85•#$/",z!2T"=e9=+-,kW=v,%G"e"P5
•85v…•
(Y=$-#$3,+4$<9=m,5"pR;AP*#7q,dv…•#$/"
vŠ•2Q,F!"•+I+W!F^!9"(@*, !""(9(2!1(@96,z!"U
.$6-,E/vvŒ†R<9D*<
/(8&(=',E/=m,5"85"i,$'I=…v„jH2O+(=!5AX"85"i,$'
I=…vvujH2O+•"@AX"85"i,$'I=…vvŠj85FEY*4=+FAX"
85"i,$'I=…vvƒj2%SF*^Z"=e,$-E$3,,$-#$3,+4$•t
?(@,9=+"]2e", %&Eec*b,"(Y=F^:",$-H=5:L8(@Es9
2C(HACE$"F.$62U+$"8;$-#$3,+4$7".$62UAU!(%S
2(Q=85+"*[S*8&(,"P@.$/,-%,$-E$3,H"(F,D,$-H,V(1
'*,$-H.$6, 0'*,$-H#sPx8(*1=HP57"832;2:({("(Y(.$6-,
3*AF
& 'Q(>#49:
HVTH: Hoàng Khoa Anh – NH Đêm 6 – K20 
 !"7"W=.$9HDEF$-#$3,+4$<9?(@,9=2K,d"A%&2%S
2C(=&(2Q*[S*8&(,00*F,, (Q+(,-R#K'(85<, %G"=L '"

,J(@<9W=, %& !"2IH, U"(F#$3,+4$P5Š…H„…,BgH,W"ŠHu•
HVTH: Hoàng Khoa Anh – NH Đêm 6 – K20 
85(-=Š‚HŠ•,C"+(="1#$3,+4$<9Y%&/(^!9"(@*, !"
%&#$3,+4$21,Š‚Hu,Bg, !"W=vvH,W"„H…•85)*+4$P5
ƒ…H‚v,BgH,W"v•
Tác động của chính sách thuế xuất khẩu mặt hàng than đá.
(%9I#$3,+4$"(F,9, !"%& •G"(F,9,-"(&(9$+(2%S
*c*#$3,+4$"(F, !"%&En,W"PMAX""(F,-"(&(""%V(AF5!
3*)"(FAF,3*G"(F,-"(&(?5+""%V(=$95!, Y"(F9!G
"(F,-"(&(
?&("(F, !"%&AX""(F,-"(&(w%S"$", !"%&+F8&(P%S"N$
, !"%&%V"$"] 9P%S"$",9=5"%V(AFL?(@,9=E‘E5"
$"e"%V"N$] 9P%S"N$,9<9"%V(=$9L?(@,9=?0P%S"
$", !"%&P&GP%S"N$, !"%&M?(@,9=AF,9E9"F
%&+Fm,^[P%S"$"85P%S"N$, !"%&+F9$%",U
, %V",98y`AX"80"(V2`6:I7""%V(,9="(9,U, %V"+F
P5*N:P1(<9,-"(&("%V(,9I,Q#z=2%V"X="9",1(=e"(F,-
"(&(P52%V"A(Q$,U8;2%V"N$,9<9*N:P1(<9,-"(&(
wT56F5EY#$3,,9, !"%&2%SPS(80AF2%S"(F9!G:
"%V(,(M$^["*Y(, Y=',=e"(F9!AX""(F,-"(&(
wT56+(5%&2F$-#$3,+4$"(F<9"%V(=$9*Y(, YAX""(F,-
"(&(, d2(,$-i
’R,
j?5"%V(AFl"]AF2%S,1("(F
’R,
V,$-<9
D*<EnP5=!,W",m"^%<9"%V(,(M$^["H"(Y=,m"^%"%V(EY
#$3,HAY,`D*<,$2%S=',P%S",$-m^[I,C,3,#K'(HD
HVTH: Hoàng Khoa Anh – NH Đêm 6 – K20 
*<8y,J(@2QAY!8@"%V(,(M$^[", !"%&852Y=AY!,W",$"`

Y%L"#3$2-8(@AY!2Y=9(W"P%S"!;+(,-m^[IEJ
YAY!<9A'-!185N$,%H,z!,",%E/ƒŒ‚ŒRhh'5(
DH,$-#$3,+4$F=m,5",9%,92FH,9A[(MP(@$ b,%G"
,J2%SEY#$3,,d,92F~2%S"(Y=,$-#$3,,d•#$/":v•
9$=',,V("(9, 0!KHh'5(D.$6-,2U,W",$-#$3,+4$FEY
*4=,9PM•H,96!=evƒ•H, %&"$6G,(-$,9*Z8Z$N$
, !"%&z!.$6-,2U<9h'5(DH,d"56vvŒ‚ŒvvHFP!1(,92FH
,9AFH,9.$YA5"H(MP(@$ b,%G",JEY#$3,,d,92FH,9/H,9
P$6@2;$*Y(U$,$-#$3,+4$•
9(.$xW=vH?(@,9=2K#$3,+4$…Hu, (@$,3,9H,$8;Š‚H‚, (@$
gH"(Y=v…Hv•8;P%S"85"(Y=H……•8;, U"(FE!8&(["+|W=vv
Thị trường xuất khẩu than đá 6 tháng 2012
ĐVT: Lượng (tấn); Trị giá (USD)
Thị trường KNXK 6T/2012 KNXK 6T/2011 % so với cùng kỳ
Lượng Trị giá Lượng Trị giá Lượng Trị giá
Tổng KN 7.381.630 649.908.855 8.916.048 841.507.608 -17,21 -22,77
 $"†$/ ƒ…„Šu„ Šv‚v„ŠŠ ‚…‚„ ƒ‚„‚ RvH Rv‚H…
5†$/ ƒ„……… uu…u „„Šƒ… …ƒƒ„ƒu R‚Hƒ Rv‚H„u
),hY ƒƒƒv ‚Š…u‚…ƒ …Šƒ…„… vŠƒ‚„v RHv„ RuHu
F(w9 „„…‚ vuv‚Š ‚ƒƒ v„‚‚ R…H RŠHv…
“' „vu… v‚ƒƒŠƒ „…u Švƒuuƒ v„Hu‚ RvŠHv
HVTH: Hoàng Khoa Anh – NH Đêm 6 – K20 
9P9(#(9 ƒ„…Š ‚…uvŠƒ „Š‚vv v„Š…ƒ RuH„ RŠ…Hvu
w5! Š„Š„… ‚‚v u…ƒu‚ Š…ƒƒ……… ‚Hv uHŠv
‡^!zE(9 u‚ŠŠ„ ƒ„…u…u vuvu… „…ƒƒ…„ H„ ŠHŠ
XMCYZBM#3[
"$6M`EYP%S",9#$3,+4$<9?(@,9="(Y==1P5^!,U, %V"
,9(@9629"*Y(2e", %&EJ1, 9"96"b,^!+<"!Y"HE$6
"(Y=+(,-,!5N$H"(FY,U, %V""(Y==1H(;$%&"(Y=,$-#$3,
+4$,9#$/"2Q1, 9M2Q2Y=AY!!)*2!5#$3,+4$2%S,9H

#$3,  2(@  2K  2%S  ,W"  vRvvHƒ•  ,d  "56  vŒ…  i,z!  .$6  2U  ,1(  "  ,%
v…ŒvŒRh"56‚ŒŒv<9h'"%G"jHE!",C""(F,9=&(
],W"2%S"Nu,B2O"H, !"+(,C"E/"(F,9AF!2(@,3*G"(F
,5P5„ƒ,B2O"?&(+!Y,(;, M„,B2O"H?(9!=((@96
%9I"$O5!2QA[2b*
(@96H^!EY#$3,+(^!9"m*(;$+I+WHM?(9!=(2K,1=,V(
b,"(Y=(;$+!Y(*D,dvƒR•H,1=,V(P[(P1(23,AI2-W=E9$=&(
,J(@, Mvƒ•E!8&(6M$N$+•,$),R""@={H(*D1,N"H=(
, %V"85,)=(,(;P%G""`={i, d,SP:j2K*Y("(Y=9(PN, M
v•
1(^(@?(9!=(!96tp%8)6HY9('(^$"2(;$]"(F,92QA[
2b*(*D85,W"EYP%S"#$3,+4$,%G"e",9, !"%&,(M$,Z"(Y=2Q
C2U8(@P5=!,S={2;$%9,J(@2%S,z!]21!<9<,%&"
D*<H,)=D,9#$3,+4$,z!+-!1l"+",Q21,2%S-$"(7
,$-#$3,+4$%(@96q
-$+"#$3,+4$2%S,9H, !"+(8y*Y(A[!2(@, M„,B
2O"ŒW=H?(9!=(+"I2(;$+(@^$6, 0EY#$3,85#`6^J"={=&(
X=2Y=AY!EYP%S",z!.$6!1"5,9H2Y=AY!$N$,9,W"
9!!;+(,-,dFW=vŠRvƒ}8(@P5=85,$)*<9,S={AUY
%L""(M=, "i, Mv81"`8(MEY#$3,,985+!Y"A/PN
E/2I7""%V(, !""(920,S={85F"5";*Z8Z, M8["={j}
'*"`EF, $"%G"852U9*%G"AU"(Y=ET,"(M=, "
g!2IH2Q2Y=AY!!8(@#$3,+4$2%S,9HC2UEY#$3,H8(@P5=!
"`8["={Hl"%,1!"$O,$!"`EFH?(9!=(+(-"U
D*<#z=#c,E&=2(;$D"(Y=,$-#$3,+4$,92FW=v#$/"
=ev•
G79H^[,$-#$3,+4$I"(Y=#$/"v•H?(9!=(I/"b"*323$
l"+I21,2%S-!1#$3,+4$W=v2K2%S<,%&"D*<
*M^$6@,ivŠHƒ, (@$,3jHe%9I(2-A[2%S*N"(Y=W=, (@$,3^!
HVTH: Hoàng Khoa Anh – NH Đêm 6 – K20 

EJ"(@*""(@*!FH(@21(!F23,%&H+$6-+D!1,2'"
HVTH: Hoàng Khoa Anh – NH Đêm 6 – K20 
#$3,+4$FEY*4=2K.$9-A(-X=,W"%V"+YW"1
, 9, M,U, %V".$/,-$6(MH, !"A/(Y'()*+(,-"56
5"E`$85 '"H2mA(@,+(2KP5,58(MD,e<9kHF.$6
2U8;, S3*#$3,+4$8(*1="$6M,b<9k*Y(AK(A{,08(@
^$6, 05" 5!$-#$3,+4$En+"2%9P1("$O,$A9!(M$!
H=5P1(+"+$6-+D!1,2'"#$3,+4$"P@F%&
,%V"+"2F,$-#$3,+4$H]2F,$-)*+4$?08)6H.$6
2U56%9*[S*8&(,"P@.$/,-
- BP@AY!',J,-<9F"55"!,367""52%SAY!'
9!3,P57""5EY#$3,5",96,-)*+4$e+"*Y(P5
7""5EY#$3,I,(;=W"#$3,+4$!m7""5I,(;=
W"%", %&=b,%92<Ee1, 98&(5")*+4$?(@,9=
8y%9T, "AY!8@7""5I,N=Y%L"P&2/(8&(;
+(,-5" 5!AY!'(@96]T, ", !"F"5"
"(@*(;$56"`6A3,PS(+(?(@,9=,9="(985!F,Ce,%G"
=1(+$8J85.$/,-H+(5" 5!,$-.$9^N^NAU#I9A{R5"
)*+4$I"$6G, 5")*H, !"+(2I5"#$3,+4$<PJP1(
+"I2(;$+(@(-=P\,U, %V"
- ?32;!S,$-+c!^5(HG-.$YPx5",1=#$3,,F()*H!5
,$-?["8&(,<,Z,5P)*H"(Y(,Q",6P{"P•!P57"EG
L2QF2/(,%S"#3$, (@,2Q+9(,F, /,$-mA(@,PS(^Z"D
EF`1,V("(9'*,$-%"+"I-,5( 5"A$'2KP5=!
^9EF`6|H(-=2!1,,(;,$-#$3,+4$"56=',^5(,M=
HVTH: Hoàng Khoa Anh – NH Đêm 6 – K20 
CHƯƠNG 3 MỘT SỐ KIẾN NGHỊ HOÀN THIỆN
CHÍNH SÁCH THUẾ XUẤT KHẨU VIỆT NAM
3.1 Mục tiêu, định hướng hoàn thiện chính sách thuế xuất khẩu Việt Nam
 !"2(;$+(@(@96H8(@!5,(@DEF$-#$3,+4$N*Y(,J


Nhờ tải bản gốc

Tài liệu, ebook tham khảo khác

Music ♫

Copyright: Tài liệu đại học © DMCA.com Protection Status