{"id":26560,"date":"2023-12-07T02:40:37","date_gmt":"2023-12-07T02:40:37","guid":{"rendered":"https:\/\/masterskills.org\/blog\/thue-moi-truong-environmental-taxes-la-gi-phan-loai-va-nguyen-tac-tinh-thue.html"},"modified":"2023-12-22T14:49:26","modified_gmt":"2023-12-22T07:49:26","slug":"thue-moi-truong-environmental-taxes-la-gi-phan-loai-va-nguyen-tac-tinh-thue","status":"publish","type":"post","link":"https:\/\/masterskills.org\/blog\/thue-moi-truong-environmental-taxes-la-gi-phan-loai-va-nguyen-tac-tinh-thue.html","title":{"rendered":"Thu\u1ebf m\u00f4i tr\u01b0\u1eddng (Environmental Taxes) l\u00e0 g\u00ec? Ph\u00e2n lo\u1ea1i v\u00e0 nguy\u00ean t\u1eafc t\u00ednh thu\u1ebf"},"content":{"rendered":"
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H\u00ecnh minh h\u1ecda (Ngu\u1ed3n: thenorwoodresource)<\/p>\n<\/div>\n<\/div>\n

Thu\u1ebf m\u00f4i tr\u01b0\u1eddng<\/font><\/h2>\n

Kh\u00e1i ni\u1ec7m<\/b><\/p>\n

Thu\u1ebf m\u00f4i tr\u01b0\u1eddng<\/b>\u00a0trong ti\u1ebfng Anh g\u1ecdi l\u00e0:\u00a0Environmental Taxes.<\/b><\/p>\n

Thu\u1ebf m\u00f4i tr\u01b0\u1eddng<\/b> l\u00e0 kho\u1ea3n thu c\u1ee7a ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc, nh\u1eb1m \u0111i\u1ec1u ti\u1ebft c\u00e1c ho\u1ea1t \u0111\u1ed9ng c\u00f3 \u1ea3nh h\u01b0\u1edfng t\u1edbi m\u00f4i tr\u01b0\u1eddng v\u00e0 ki\u1ec3m so\u00e1t \u00f4 nhi\u1ec5m m\u00f4i tr\u01b0\u1eddng.\u00a0<\/p>\n

M\u1ee5c ti\u00eau c\u1ee7a thu\u1ebf m\u00f4i tr\u01b0\u1eddng l\u00e0 t\u1ea1o ra ngu\u1ed3n thu cho ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc l\u1ea5y t\u1eeb nh\u1eefng ng\u01b0\u1eddi g\u00e2y ra \u00f4 nhi\u1ec5m v\u00e0 l\u00e0m thi\u1ec7t h\u1ea1i cho x\u00e3 h\u1ed9i \u0111\u1ec3 b\u00f9 \u0111\u1eafp c\u00e1c chi ph\u00ed x\u00e3 h\u1ed9i.<\/p>\n

C\u00e1c lo\u1ea1i thu\u1ebf m\u00f4i tr\u01b0\u1eddng<\/font><\/h3>\n

C\u00f3 nhi\u1ec1u lo\u1ea1i thu\u1ebf m\u00f4i tr\u01b0\u1eddng kh\u00e1c nhau:<\/p>\n

Thu\u1ebf \u00f4 nhi\u1ec5m, thu\u1ebf \u0111\u1ea7u v\u00e0o, thu\u1ebf s\u1ea3n ph\u1ea9m, thu\u1ebf ph\u00e2n bi\u1ec7t, thu\u1ebf n\u0103ng l\u01b0\u1ee3ng…<\/p>\n

–\u00a0Thu\u1ebf \u00f4 nhi\u1ec5m\u00a0th\u01b0\u1eddng t\u00ednh tr\u00ean l\u01b0\u1ee3ng ch\u1ea5t \u00f4 nhi\u1ec5m kh\u00f4ng c\u00f3 kh\u1ea3 n\u0103ng x\u1eed l\u00ed nh\u01b0 thu\u1ebf CO2.\u00a0<\/p>\n

– Thu\u1ebf \u0111\u1ea7u v\u00e0o<\/b> \u0111\u01b0\u1ee3c t\u00ednh d\u1ef1a tr\u00ean l\u01b0\u1ee3ng h\u00e0ng h\u00f3a th\u1ef1c t\u1ebf \u0111\u00e3 x\u00e1c \u0111\u1ecbnh g\u00e2y \u00f4 nhi\u1ec5m (thu\u1ed1c tr\u1eeb s\u00e2u, h\u00f3a ch\u1ea5t c\u00f4ng nghi\u1ec7p… ).\u00a0<\/p>\n

– Thu\u1ebf s\u1ea3n ph\u1ea9m<\/b> thu t\u1eeb ng\u01b0\u1eddi ti\u00eau d\u00f9ng khi h\u1ecd mua c\u00e1c s\u1ea3n ph\u1ea9m g\u00e2y \u00f4 nhi\u1ec5m (x\u0103ng, d\u1ea7u, kh\u00ed \u0111\u1ed1t… ).\u00a0<\/p>\n

– Thu\u1ebf ph\u00e2n bi\u1ec7t <\/b>\u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi m\u1ed9t s\u1ed1 s\u1ea3n ph\u1ea9m ti\u1ec1m n\u0103ng g\u00e2y \u00f4 nhi\u1ec5m tr\u1ea7m tr\u1ecdng cho m\u00f4i tr\u01b0\u1eddng (x\u0103ng pha ch\u00ec, thu\u1ed1c l\u00e1… ).\u00a0<\/p>\n

– Thu\u1ebf n\u0103ng l\u01b0\u1ee3ng<\/b> \u00e1p d\u1ee5ng v\u1edbi c\u00e1c nhi\u00ean li\u1ec7u h\u00f3a th\u1ea1ch v\u00e0 c\u00e1c lo\u1ea1i n\u0103ng l\u01b0\u1ee3ng th\u01b0\u01a1ng m\u1ea1i kh\u00e1c.<\/p>\n

Thu\u1ebf m\u00f4i tr\u01b0\u1eddng c\u00f3 th\u1ec3 chia th\u00e0nh 2 lo\u1ea1i: Thu\u1ebf gi\u00e1n thu v\u00e0 thu\u1ebf tr\u1ef1c thu.<\/p>\n

– Thu\u1ebf gi\u00e1n thu<\/b> \u0111\u00e1nh v\u00e0o gi\u00e1 tr\u1ecb s\u1ea3n ph\u1ea9m h\u00e0ng h\u00f3a g\u00e2y ra \u00f4 nhi\u1ec5m m\u00f4i tr\u01b0\u1eddng trong qu\u00e1 tr\u00ecnh s\u1ea3n xu\u1ea5t.<\/p>\n

– Thu\u1ebf tr\u1ef1c thu<\/b> \u0111\u00e1nh v\u00e0o l\u01b0\u1ee3ng ch\u1ea5t th\u1ea3i \u0111\u1ed9c h\u1ea1i \u0111\u1ed1i v\u1edbi m\u00f4i tr\u01b0\u1eddng do c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t g\u00e2y ra (nh\u01b0 thu\u1ebf CO2, SO2, thu\u1ebf do ho\u1ea1t \u0111\u1ed9ng khai th\u00e1c kho\u00e1ng s\u1ea3n). \u1ede \u0111\u00e2y, c\u1ea7n ph\u00e2n bi\u1ec7t thu\u1ebf m\u00f4i tr\u01b0\u1eddng v\u1edbi ph\u00ed m\u00f4i tr\u01b0\u1eddng.\u00a0<\/p>\n

\u1ede l\u0129nh v\u1ef1c m\u00e0 thi\u1ec7t h\u1ea1i m\u00f4i tr\u01b0\u1eddng r\u1ea5t kh\u00f3 \u0111o \u0111\u1ebfm \u0111\u01b0\u1ee3c, thu\u1ebf m\u00f4i tr\u01b0\u1eddng c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c t\u00ednh tr\u00ean t\u1ed5ng doanh thu v\u1ec1 s\u1ea3n ph\u1ea9m c\u1ee7a ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t.<\/p>\n

Nguy\u00ean t\u1eafc t\u00ednh thu\u1ebf<\/font><\/h3>\n

Vi\u1ec7c t\u00ednh thu\u1ebf m\u00f4i tr\u01b0\u1eddng th\u01b0\u1eddng \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n tr\u00ean c\u1edf s\u1edf c\u00e1c nguy\u00ean t\u1eafc:\u00a0<\/p>\n

– H\u01b0\u1edbng v\u00e0o m\u1ee5c ti\u00eau ph\u00e1t tri\u1ec3n b\u1ec1n v\u1eefng v\u00e0 ch\u00ednh s\u00e1ch, k\u1ebf ho\u1ea1ch m\u00f4i tr\u01b0\u1eddng c\u1ee5 th\u1ec3 c\u1ee7a qu\u1ed1c gia;<\/p>\n

– Ng\u01b0\u1eddi g\u00e2y \u00f4 nhi\u1ec5m ph\u1ea3i tr\u1ea3 ti\u1ec1n;\u00a0<\/p>\n

– M\u1ee9c thu\u1ebf v\u00e0 bi\u1ec3u thu\u1ebf ph\u1ea3i c\u0103n c\u1ee9 v\u00e0o c\u00e1c ti\u00eau chu\u1ea9n m\u00f4i tr\u01b0\u1eddng c\u1ee7a qu\u1ed1c gia v\u00e0 c\u00e1c th\u00f4ng l\u1ec7 qu\u1ed1c t\u1ebf.\u00a0<\/p>\n

Vi\u1ec7c ban h\u00e0nh thu\u1ebf m\u00f4i tr\u01b0\u1eddng ph\u1ea3i do Qu\u1ed1c h\u1ed9i ho\u1eb7c \u1ee6y ban th\u01b0\u1eddng v\u1ee5 Qu\u1ed1c h\u1ed9i ti\u1ebfn h\u00e0nh.\u00a0<\/p>\n

(T\u00e0i li\u1ec7u tham kh\u1ea3o: C\u1ea9m nang qu\u1ea3n l\u00ed m\u00f4i tr\u01b0\u1eddng, L\u01b0u \u0110\u1ee9c H\u1ea3i, NXB Gi\u00e1o d\u1ee5c)<\/i><\/p>\n<\/p><\/div>\n","protected":false},"excerpt":{"rendered":"

\n Thu\u1ebf m\u00f4i tr\u01b0\u1eddng (ti\u1ebfng Anh: Environmental Taxes) l\u00e0 m\u1ed9t trong nh\u1eefng c\u00f4ng c\u1ee5 kinh t\u1ebf ch\u1ee7 y\u1ebfu trong qu\u1ea3n l\u00ed m\u00f4i tr\u01b0\u1eddng.\n <\/div>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[414],"tags":[],"_links":{"self":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/26560"}],"collection":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/comments?post=26560"}],"version-history":[{"count":0,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/26560\/revisions"}],"wp:attachment":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/media?parent=26560"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/categories?post=26560"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/tags?post=26560"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}