Đánh giá chính sách thuế xuất nhập khẩu của Việt Nam trong điều kiện hội nhập quốc tế

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Ngôn ngữ: vie

Ký hiệu phân loại:

Thông tin xuất bản: Tạp chí Khoa học và Đào tạo Ngân hàng (Tên mới: Tạp chí Kinh tế - Luật và Ngân hàng), 2015

Mô tả vật lý: tr.31-37

Bộ sưu tập: Báo, Tạp chí

ID: 333777

Thêm vào giỏ Liên kết toàn văn

In the process of international economic intergration of the country, the tax policy in general, the export-import policy in particular not only must ensure conformity with the integration, but also must be able to cope with extensive international integration. In Vietnam, the export- import tax policy is reflected in the export-import tax law and enforcement guidelines. Over the years, the highlights of export- import tax policy is improvement of tax calculation methods in accordance with laws on determining customs value of export and import goods
regulations on detail descriptions export goods and import goods, changes on, tax collection procedures in accordance with the Customs law, contribute to enhance the operational management of export and import in accordance with international commitments. However, before the increasingly stringent requirements of the deeper international economic integration process, the current export- import tax policy has exposed some limitations that needed to be studied, and improved in order to meet new requirements such as tariff reduction requirements when Vietnam joined ASEAN common market in 2015
ASEAN- EU trade negotiations
negotiations to join the Agreement on Trans- Pacific Partnership (TPP).Trong quá trình hội nhập kinh tế quốc tế của đất nước, chính sách thuế nói chung, chính sách thuế xuất nhập khẩu (XNK) nói riêng vừa phải đảm bảo sự phù hợp với hội nhập, vừa phải thể hiện khả năng ứng phó với hội nhập quốc tế sâu rộng. Ở Việt Nam, chính sách thuế XNK được thể hiện trong luật thuế XNK và các văn bản hướng dẫn thi hành. Trong nhiều năm qua, điểm nổi bật của chính sách thuế XNK là việc hoàn thiện cách tính thuế thống nhất với pháp luật về xác định trị giá hải quan đối với hàng hoá xuất khẩu, nhập khẩu
qui định chi tiết cách thức mô tả hàng hóa XNK, sửa đổi quy trình, thủ tục thu nộp thuế cho phù hợp với Luật Hải quan, góp phần tăng cường quản lý hoạt động xuất, nhập khẩu theo cam kết quốc tế. Mặc dù vậy, trước yêu cầu ngày càng khắt khe của tiến trình hội nhập kinh tế quốc tế ngày càng sâu rộng, chính sách thuế XNK hiện hành đã bộc lộ một số tồn tại, hạn chế cần tiếp tục được nghiên cứu, sửa đổi đề đáp ứng yêu cầu mới như đối phó và ứng phó với yêu cầu cắt giảm thuế quan khi Việt Nam gia nhập thị trường chung ASEAN 2015
Đàm phán thương mại ASEAN- EU
Đàm phán để tham gia vào Hiệp định đối tác xuyên thái bình dương (TPP).

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