THUẾ GIÁ TRỊ GIA TĂNG ĐỐI VỚI DỊCH VỤ XUẤT KHẨU VÀ MỘT SỐ ĐỀ XUẤT, KIẾN NGHỊ

Abstract

In the era of globalization and knowledge economy, the service industry plays an increasingly important role in the global and national economies. Export services are becoming a trend with great diversity, and complexity of services, and increased contribution to GDP. Therefore, tax policies, including value-added tax policies, need to be adjusted to suit this context. The value-added tax policy on export services was first regulated in Law No. 07/2003/QH11 which was amended twice in 2008 and 2013, but practical issues remain. Hence, it is necessary to study and revise the value-added tax policy on export services to address difficulties and meet the current context.