1.2. The EXPERIENCE of SOME COUNTRIES in the region, the WORLD and the ABILITY to APPLY the GATT/WTO WORTH AGREEMENT in VIETNAM1.2.1. The experience of countries in the region and the world in the process of adopting the agreement valued at GATT/WTOAs we have already presented above, the present world still exist 3 parallel mechanism defined valued tax imported goods:+ The mechanism defined valued tax calculation by definition Brusselle (BDV): mainly applied to the developing countries and have not yet joined WTO;+ The mechanism defined valued tax calculation under the GATT/WTO's value (ACV), which apply to all WTO members and a number of other developing countries.+ The mechanism defined valued tax private properties by country: mostly do for the least developed countries, has a background in international trade limited.In it, the mechanism defined valued tax calculation according to ACV is the most advanced and modern, bringing clarity, stability, transparency, objectivity and equality for not only between business-to-business between enterprises with a management agency. ACV has removed the identification tax worth an imposing, the Agency's sloppy management, ensure the value of the tax calculation is defined properly, with the actual price for the sale of imported goods. At the same time the process of price determination procedure simple, objective, prioritizing the initiative in declaring the value and tax calculation for enterprises, facilitate business initiative in the calculation of tax, active in business plans with the long-term policy planning, facilitate investment attraction international trade, development, ensure a stable source of revenue for the State budget. On the other hand, applied the ACV is also the bridge making, developing international cooperation through the exchange of information in determining the value.
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