1 BỘ GIÁO DỤC VÀ ĐÀO TẠO TRƯỜNG ĐẠI HỌC KINH TẾ TP.HCM  TIỂU LUẬN MÔN PHÂN TÍCH CHÍNH SÁCH THUẾ Đề tài: THUẾ ĐÁNH VÀO HOẠT ĐỘNG ĐẦU TƯ Giảng viên: PGS.TS. Nguyễn Ngọc Hùng Học viên:  DANH SÁCH NHÓM 05 DANH SÁCH NHÓM 05 TP.Hồ Chí Minh, Tháng 06/2012 2 MỤC LỤC   1 . Thuế đánh vào đầu tư 1.1 !"##$%&'"()%$*+,!&- 1.1.1.)/#0"1#(2!3(1 1.1.234'"()($&5 1.267-8&("# 1.2.1 "#%$-79&(&:;&<$ 1.2.2 "#%$-=(> 1.2.3 "#"1?)@%A 1.2.4 B(7",! (@*+(30"("#(",+"1? )@%A 1.3C&D( EF 3 LỜI MỞ ĐẦU G9 &$1$+((&?(",+H40"<!-)I&$1$(J K%L&MN+((&?!O9 &P'P'!J!QMN'"()%$(57R1 ($&MSC&D&(J(-($&MS%$(",+RQ(%*:-3(0"S 7T!$)L-("#7$ ((-B3U0"(V(N&D &D%U(J"W("-<M$)L"1&U(&"$1X3 +S&7$P"1*($$)LY+S&<Z&:"[("#M--X37$ &S 7N'"()1(&#(X&D?(57R1($&MS!)I&P<6)%,1O9  &L&(?+((&?H:%B)@63(&>"?)5M ("#(A(*(Y&\&&:"]7N(^&:"+5_$&%&#($1O&) (MAX5 8(7)@'0"(<%:&%*:7$("#%$--8( '"()%$("# %$-($&MS "#%$-'"()M`( )(#$-#$%&*+,!& -a34&>"%:("#'"())(#$-a67-8&("#%$-'"() +=H&#&D1%$C&D(&D1+PU7-8&("#$-a&&D A&()@)"%$)@&?!("#($&MSa67-8&("#($&MS&D1%$7& D(N(&b/C&D(a7$B%*:)@(4H$1(-H$&(&?"7",$1 c"((?H&#()@dM/7T("1#(R)(?M"1A&0"D&B ("#%$--8( '"()%$($&MS?4($&4(=0"%:& 7-8&("#$1-B&>"(&#+(e-#" #")("#%$-'"()f!1#"7$%Ag7&0"#%&D("#%$- 1#"(AMSO"*(h1#"(A'"%$-(4("#($&MS%L&dM/("#7$7)@(&#(X&D )@(57R1(>7$7D&B(&"PK(NMN%$(&"PK(&:J ( +'7&0"#%&D("#'" -  i CA $ "#(" ,+ "# %$-'"() "#(&" (U "#(" ,+ i "#($&MS "#(&" (U 4 1. Cơ sở lý thuyết Thuế đánh vào đầu tư 1.1. Tác động của Thuế đến hành vi đầu tư và chấp nhận rủi ro. jjj .)/#0"1#(2!3(1k - Quyết định tổng lượng đầu tư vật chất )@'"()Y!P-&D+(- (&&-87$X-S&(J($&MS %,(*((-(I&Xl6<"\&5%:5M7$7&D"Q())7$ X*"-%$&S("#P-'"()X5(5"'"'"()1X36<"\& $1*(0"(V C5PUX&=(A67&(-:2+UW&&S("#P-'"()J jmmn3(-o&:"$1M`7$&(J'"() (X?B )I&TX&#A&7,+%L&3(78&0"S0"1#(o&:"$1X3( 4 7Lp&qa 6n34k i34&(Ak1#"(A0"1#(2XA&7)@'"()7$MN(1=&MS7)@ '"P-X-S&S("#-'"()+'7LX3( 4#'" ()%,(*(1&XX-S(@*+("#A&%L&%A(?7$-%A rd)34$1(4&:"X30"(VH/&%4"'"%AX3 +U(" %$-&S! i34(<=&?kX&&+5%A(JP-&D+7NVXs(",( '5(%A%$)@78&&5M("#7$&S&+5%A(4P-&D+ (?(J%A%$)%,1M`(J'"()D(A("#3(17$(J&+5M; PU%At7)@'"()(,(MN7$X81S%L&B(1=&P-("#<1 A&%L&&+5M;PU%A i347)"7)@(&:Q(k(-&L&X&P-(47)"7)@(&:Q(0"1#( 27)@'"()!V6&+5-%&DM;PU0"s &H (*+dM-%L& &+5M;PU%A%1X&7)@'"()M`+U(" %$-7)"7)@!0"s  &H $1(>7)"7)@(&:Q(  Quyết định loại tài sản nên mua D(A("#*(XSJ<1S)/#!7-8&($&MS$P- &D+"MZC5PUX"1)LX"1#X5"($&MSX-S X*"-()dA&7L%L&B1#"(AXX3=& 5  Quyết định cách thức tài trợ vốn _80"1#(2(N(#7&0"#'"()%,(*(!P- &D+Y+S&0"1#(2($&(@%A--8( !u)(#$-%$ +<+A&7@&",1&B78&",+3(17$A&()@!&:"(>("# X"%4%,1X&=(>)@&(S=3M` (v%U("#(-X& 7@&(>&B78&X3H2("#wN(,(7$%&D&B78&7@&(>(8- (X-S7I& (%A-=3)VX3v%U("#$--#X&X-S7I& )@(N&D i ("##5M=(>k"#7$&(JMA7@&(>&B78&! 3(1(1%4&=(><17$&:"'(&#(H/&%4&(J7@&(>&B78&(4 P-&D+M`&:"(&:dP$-'"() i$&(@Ho@%1%L&($&(@Ho%A(Nk (0"1#(2($&50" (V!u7$7$$-?((&:u&7NVk&%1u+S& (S79&%1-Qu(?+($=+&#"%$=3(?,=(>(= +'!&e-D(A("#-Xlu)@+x+X*"(^X-S79& %1X\&(",+2"("#)X3)@X*"(^=(>)%,17",(("# O<1PNo%$-($&(@%AHo%1)@(?)L(55O ( !D(A("#$1A&%L&MN7NV&B@%$%A(ND(A ("#<1( #%&D($&(@Ho@%1%&D&(J([7D@Py#XS J+MS-d 1.1.2 34'"()($&5 34dHS%:("#%$%&D*+,!&-!u-%$"M%ef+( (&?jm(-X"3X=!&-'"()($&5g&o<M`7NV'" ()%$-($&MS(-$%L&7@&",(NHoX3%$'"()%$-($&MS!&-%L& (zM"*(7@&",P)d(- (MA()I@+65+!M`("#X&7@& ",(^($&MS!&-P)d%$-+x+"1?%$-(",+2"("#(*(S X-S7]X&'"()-()I@+$1u-%$"M%e[o%&D ("#%$-(",+,)@(^($&MS!&-M`7$(J%&D*+,!&- P-H/&H*(>("#$-%$-7@&",-$(-$(?()@Ho *+,!&-&:"d ?>&-&:"$1Ox( ví dụ 0"HSj _Sj("#%$>*+,!&-!{G '"() ,)@ ,)@ "#M"*( "#&S 9&M" ]M" 6 #"79& #"7] #"79& (^#"7] ("# ("# j       j   | | j j    | |      |       }| | j  ~&SM;$)L)("#k{G'"()j•%$-()d%U8-&? %L&d &|(J5(27j•f(>)@7@&•g%$|&S&(2O"AY €•f(>7]•gC&D'"()$178&7@&",Xl%V7$Hof•Oif •Og••gfOePYjHSjg $)L7q$1(5("#|%$-+x+"1?(-$H 7]%$-(",+ 2"("#u-%,1{G[&B78&)@|7@&",(")@%4H2("# |%$#"7](4{G[7]|%47])@(^X\&(",+2"("#d M/("#&S%$HKZ+|MA7]Y78&f&:"$1v7$5+!M` 2"|(]&377]gCL&5M$1(43G[X&#)@j•X&'" ()($3%4j•Y78&+S&2"("#fOePYHSjg&H27](43G [7]j•%43()@"1?(-$H MA7]•$1%$-(",+&U("#("# +S&(SR&S&j|fOePYHSjg@&",Xl%V()I@+$1 R7$Ho)3G7q$12"5(!&-d()I@+$)LX3 ("# #"3G(J'"()7•f&APYnHSjg(4X#(0"S&APY jP-%,1("#7$(J>*+,!&&:"$1R-(*1o3GR (?()@( !5+! #")X3)@"1?7]f)PYHSjg-QH2("#7R1 (&#f)PYHSjg(43GX3(?()@( !5+!P- %,1%&D*+,!&-X3*((&#((J7(-&:"X&D("# 7 ^B%*:((X#(7",ok#" (!(?X&(#(?()@ MN( !5+!?0"178&&?<HoH'"X&5+!) ("#(4VM`7$)%,1f1&XVM`&(J'"()gC$(^ R-(*1$T0"(VA&%L&5M("#k#"("#%$-(",+ (%A5+!(?(J)@"W("$X3&S&MN(2%)@ !< 1.2.67-8&("#k 1.2.1 "#%$-79&(&:;&<$k $7-8&("#%$-79&(&:;&<$!<%$P-&D+ ("#(MA(&:PW(5k7$("#+S& +(5(e-(I&&MA(&:7I&X&# )@!($&MS )L s 6P ‚+ > (71 ,( <1_  C)d c"Ap "# M"*( ƒ€| €ƒ| | n€| }| | €| | _Sjk"#%$-79&(&:;&<$fg 1.2.2 "#%$-=(> $7-8&("#%$-=(>,)@!=3("#(MA(&: PW(5k7$("#+S& +(5(e-(I&&MA(&:7I&X&#)@!($&MS )L s 6P ‚+ > (71 ,( <1_  C)d c"Ap "# M"*( ƒ€| €ƒ| ƒj| n€| j| | €| | _Sk"#%$-=(>,)@fg 8&s("#%$-(",+=(>)@+PU(^Jj€m6-# 1%y&:"TX&#-oX3+PU("#=(>(8&sJn 8 5+!s$>'"7$(=(A~e-e„_"MX#(M`7-8&H\("# %$-(",+$'"()=+&#""1&%&DH9&H\$1X3)@ (N&D$c"A &s[(30"MZ7D7$&S…("#f†-HMP ~-‡(Oˆe7&e‰ˆe-&7&(&-p(-‰nh†~ˆˆpgM"&:"(( 7", >("#M"*(X/&&?7$j|)@+PU-'"#($'"()%L& =(>(3()I (MA$'"()+>!(&""Š%:(",+=(> (&""ŠM`)@+PU>)"9&(*+d c"12%:(",+=(>(&""Š)@+PU#nj‹j‹€) M")@&8&7'#nj‹j‹jf7'&8'"(&+PU# nj‹j‹jg 1.2.3 "#"1?)@%Ak $7-8&("#%$-7@&",P-&:""1?%Ahv7$MN7D &B&"%$H($&MS C5PU)7@&",X&'"()%$-$;1(+ŠD(",(R )"W7@&",!1#"X&'"()%$-X&P-1=+&#" )L s 6P ‚+ > (71 ,( <1_  C)d c"Ap "# M"*( | €ƒ| ƒ|  j| ƒ| | | _Snk"#%$-"1?)@%Afg 65M("#A&%L&(",+"1?)@%Ak"#O;7T(&:7I&%A X"(^(",+(&:79&(K1(" %$-(I&&+(M&(&:7I&%A ‚)d++(5("#k ("#(MA(&:PW(5k7$("#+S& +(5(e-(I&&MA(&:7I& X&#)@!($&MS 9 ("#(dM/+(M&k7$MA("#+S& +((&:7I&X&($&MSH )@ "#(dM/+(M&d7$dM/PW(5&"Py#%&D &Sv%U +("#A&%L&)I&Z&B($&MS_o%&D +("#X&H($& MS(1%4 +("#(&(2PW(5H8(?X&#)@(&:79&(&$ H8+S&(N&Dv%U("#<17$(@*+("#'2A&%L&(&#(X&D P)L&P87-8&($&MSXSJ(8-(",+(^"1?)@%A) %&D(@*+$1*(X?7-8&(^A&%L&*(&:"7@&($&MS(5*(%A%4k 3(?-7)I)@5(2+(M&PW(5A&%L&*(&:"($&MSkA& %L&=+&#"(4(?("#(e-&(2PW(5$JHoMN(1=&& (2=+&#"(^J$10"JX)A&%L&$(&X3&)@ &(2+(M&$J1 ((+ŠD(",( #")5+!-7)I)@&(2PW(5 (@+7T(4< (?X3XSJ?($&(@-1"'"(S("#~&SM;&(2!=+&#" (J*(%$*+3&(47$-($&MS!<(J*(7L%$X3 $-(S("#$J-8&(^HXA&7)@7d=+&#"$%&DH"  <(^H\ (($&MSM&7@&-[%4? +("#7$X3&D"0"S C*:<&(2(8&(I&&?)I&M/B"($&MS0"I&kA&%L&B($& MS)@"1?M-)I&(^X#&?dHS$1)@(&#'#&(2 ()I-#X&0"I& Ví dụ,#"){p" (H>(•jZ&BJ%$H ()LX&3p0"I&•j(4{p +("#((&:7I&7$•mm #")3p?H>(--3p%$qHH>($1(4 X3 +("#((&:7I&%A ",(("#("1:(A:-7-8&(^("#%$-(&:7I&%AA&%L&$ &:"JMN7-8&(^$1-+x+<X3+S& +("##")V )(&:7I&%$-" ($L& 10 %$-MN&S(^A&%L&X-S(&:7I&•jA&%L&B)I&  ("=&( ^jmm}(/&(&:7I&%A7#•(^H$/H'"f+&&+7 eM&Peeg7$)@&b(^("# "#M"*(("#(",+"1?)@%A(e-(I&&k1S(W(8& 4(>(@*+A&%L&"1?)@%AP8(",+$1(e-(37D+S& 2"("#M"*((*+dM-%L&P8(",+Xk ^Jjm}€#jm€ƒ<+S&2"("#[|A&%L&(",+(^ "1?)@%A(($&MS)@Z&B(ƒ( ",(S&("#Jjm€ƒX#((q%&D(@*+$1%$-&(",+(^"1? )@%A&A)4(>(",+X%L&U5("#("#M"*( (A&€| ",(("#Jjmmn(J("#M"*((J("#M"*((A&7nm|-P8 (",+X)%yP"1(4("#M"*(("#(",+"1#)@%A(8&> €| ",(("#Jjmm}&S("#M"*(('%$-(&:7I&%AP$&8O"A Y/>| ",(Jn&S("#M"*(('O"AYj|-(",++(M&(N (#M"$1nf($&MS(5M)"(,+%y2"("#M"*(€|g 1.2.4. B(7",! (@*+(30"("#(",+"1?)@ %A C&D(@*+(30"("#(",+"1?)@%AHo%&D("#%L& ("#M"*((*+dM-%L&(",+/BP8X)(7",(,+ ("!1#"%$-H%*:k a. Chống lại lạm phát . HỌC KINH TẾ TP.HCM  TIỂU LUẬN MÔN PHÂN TÍCH CHÍNH SÁCH THUẾ Đề tài: THUẾ ĐÁNH VÀO HOẠT ĐỘNG ĐẦU TƯ Giảng viên: PGS.TS. Nguyễn Ngọc Hùng Học viên: . "#(&" (U 4 1. Cơ sở lý thuyết Thuế đánh vào đầu tư 1.1. Tác động của Thuế đến hành vi đầu tư và chấp nhận rủi ro. jjj .)/#0"1#(2!3(1k