trade and investment_u set aung/-revenue and tax policy in myanmar_aung moe kyi_bur

8/4/2019 Trade and Investment_U Set Aung/-Revenue and Tax policy in Myanmar_Aung Moe Kyi_Bur

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13/34


14/34

jrefrmE

kdifiH\tcGe

ft&y

f&yfau

mufcH&&SdrIE

Sifh

tc

Gefqdkif&mp

DrHcefYc

JGrItajctaeudk

avhv

mwifjy

jcif;

wifjyol jyn

fwGi

f;tcGefrsm;OD;pD;Xme


15/34

wifjyrn

fhtpDtpO

f

ed'gef;

rsufarSmufacwftcGeftaumufpepftajccHrlrsm

;

b@ma&;r

l0g'(FiscalPolicy)

tcGefrl0g'(TaxPolicy)

jrefrmEkdifiH\tcGeftaumufz

JGUpnf;yHk(TaxStructure)

tcGeft&yf&yfaumufcH&&SdrIt

ajctae

EdkifiHawmf\

tcGef&aiGESifh*sD'

DyDtcsKd;

tcGef&aiGE

Sifh*sD'DyDtcsKd;edrfhus&onfhtaMumif;t&if;rsm;

tjynfjynfqdkif&maiGaMu;&efyHkaiGtzJGU(IMF)\

tMuHjyKwifjycsuf

jrefrmEkdifiH\tcGefaumufcH&

&SdrIt

ay:oHk;oyfjcif;

tMuHjyKwifjycsuf

ed*Hk;


16/34

ed'gef;

yk*v

dutcef;u@

(PrivateS

ector)

tpdk;&&efyHkaiGpm

&if;

(Government

Budget)

jynfo

ltm;vHk;\

tcef;u@

(PublicSector)u

sef;rma&;?ynma&;?

pD;yGm;a&;?v

lrIa&;?

vrf;yef;qu

foG,

frI

aumif;rGe

fa&;?

&yf&Gmat;csrf;o

m,ma&;

eSifhw&m;Oya'pdk;rdk;a&;?

EdkifiHawmfvHkjcHKa&;ESifh

umuG,fa&

;ponfh

vkyfief;

rsm;

tcGeftaumuf

rsm;


17/34

rsufarSmu

facw

ftcGeft

aumu

fpepft

ajccHr

lrsm;(tp

)

tajccHrl(2)&

yf

tusKd;cHpm;&&SdrIt

enf;trsm;tay:t

ajccHjcif;(Benefit

Principle)

ay;EkdifpGrf;

tm;tay:t

ajccHjcif;(Ab

ilityToPayPrinciple)

tcGefrQwrI(2

)&yf

tvsm;v

dkufrQwrI(H

orizontalEquity)

a'gifv

kdufrQwrI(VerticalEquity)


18/34

rsufarSmu

facw

ftcGeftaumu

fpepftajccHr

lrsm;(tqu

f)

zHGUNzdK;qJEkdifiHrsm;\tcGefpepftm;enf;csufrsm;

cufcJIy

faxG;jc

if;(C

om

plexity)

tavsmht

wif;jy

Kvkyfay;

EkdifpGrf;enf;yg;jcif;

(Inelastic)

t[efYt

wm;taESmi

fht,Su

fjzpfapjcif;(Inefficient)

tcGefpn

f;MuyfaumufcHai

GuJGjym;rISdjc

if;(Inequitable)


19/34

rsufarSmu

facw

ftcGeftaumu

fpepfta

jccHrlrsm;

(tqHk;)

aumif;r

GefaomtcGefpepf\t*Fg&yfrsm;(Adam

Smith)

nDrQjcif;(Equity)

wdusaocsmjcif;(Cer

tainty)

tqi

fajyvG,

fuljcif;

(Convenience)

pGrf;aq

mif&nf&Sdjcif;(Efficiency)

aumif;r

GefaomtcGefpepf\t*Fg&yfrsm;(JosephE.Stiglitz)

pD;yGm;a&;pGrf;

aqmif&nf&Sdjcif;(EconomicEfficiency)

pDrHcefYcJGr

I&Sif;

vif;vG,fu

lrI&Sdjci

f;(Adm

inistrativeSimplicity)

ajymif;v

G,fjyifvG,f&Sdjc

if;(F

lexibility)

EkdifiHa&;t&wm0ef&Sdjci

f;(PoliticalRe

sponsibility)

w&m;rQwrI&Sdjci

f;(Fairness)


20/34

b@ma&;r

l0g'(FiscalP

olicy)

EdkifiHwpfE

kdifiH\rufc&dkpD;yGm;a&;wnfNidrfrIE

Sifha&&SnfpD;y

Gm;a&;

zHGUNzdK;w

dk;wufrI&&Sdap&eftwGu

ftcGeftaumufrsm;(Tax

Revenue)tpdk;&toHk;p&dwfrsm;(Gove

rnmentExpenditure)

ESifhtpdk;&\acs;aiG(G

overnmentDe

bts)wdkYudkvdktyfovdk

owfrSwf

aqmif&Gufjcif;?


21/34

tcGe

frl0g'

(TaxPolicy)

EdkifiHawmftpdk;&\b@maiG&

&Sda&;twGu

f&oifh&xdkufaom

tcGefaiGrsm;tjynfht0&

&Sda&;Bu

dK;yrf;aqmif&Guf&ef?

aps;uGufp

D;yGm;a

&;pepfESifhvdkufavsmnDaxGjzp

faomtcGe

fpepf

jzpfay:ap&ef?

jynfwGif;p

m;oHk;rI?

&if;ESD;jrKyfESHrIESifh

pkaqmif;r

IwdkYudktcGef

taumufpepfuxdef;nday

;&ef?

pD;yGm;a&;E

SifhvlrIa

&;

&nfrSef;csufrsm;udktaxmu

ftul

jzpfap&ef/


22/34

jrefrmE

kdifiH\tcGe

ftaumu

fzJGUpn

f;yHk(TaxStructure)

pOf

tcGeftrsKd;tpm;

OD;pD;Xme

0efBuD;Xme

10ifai

GcGef

jynfw

Gif;tcGef

b@mtcGef

2tjrwfcGef

/

/

3ukefoG,fvkyfi

ef;cGef

/

/

4wHqdyfacgif;cGef

/

/

5atmifbma

vodef;qkcGe

f

/

/

6taumufc

Gef

taumufcGef

/

7,pfrsKd;cGef

taxGaxGtkyfcsKyfa

&;

jynfx

Ja&;

8ajrcGef

/

/

9a&cGefESifhw

mwrHcGef

/

/

10"mwfowKcGef

/

/

11opfawmcGef

opfawm

opfawma&;&m

12Muufaygifa

p;cGef

/

/

13tif;tdkifcGe

f

ig;vkyfi

ef;

arG;jr

La&;â

&vkyfi

ef;

14o,f,lydkYaq

mifa&;cGef

y

dkYaqmifa&;pDrHudfef;û

ne

&xm;ydkYaq

mifa&;

15oGif;

ukeftwGu

fvdkifpifaMu;

ukefoG,

fa&;OD;pD;êuo

pD;yGm;û

l;oef;


23/34

tcGeft

&yf&yfau

mufcH&&SdrIt

ajctae


24/34

Edki

fiHawmf\tcGe

f&aiGE

Sifh*sD'Dy

DtcsK

d;

0.0

1.0

2.0

3.0

4.0

5.0

6.0

7.0

1988-89

1989-90

1990-91

1991-92

1992-93

1993-94

1994-95

1995-96

1996-97

1997-98

1998-99

1999-2000

2000-2001

2001-2002

2002-2003

2003-2004

2004-2005

2005-2006

2006-2007

2007-2008

2008-2009

2009-20102010-2011


25/34

tcGe

f&aiGE

Sifh*sD'Dy

DtcsKd;edr

fhus&on

fhtaMu

mif;t&i

f;rsm;

tcGefq

kdif&m

uif;vGw

fcGifhoufo

mcGifhr

sm;cGifhjy

Kjcif;?

EkdifiHjcm;aiGjzifhtcGefaumufcHjcif;?

jynfyo

Gif;ukefr

sm;tay:aumufcHonfhpnf;Muyfwefzdk;(AssessedValue)

owfrSwfcsu

frSmaps;uGu

fvJvS,fEIef;atmufavsmhenf;jcif;?

tcGefxrf;rsm

;utcGefOya'rsm;t

ay:vdkufemrItm;enf;jcif;?

tcGef0efxrf;rsm;uOya'ESifhtnDaqmif&Guf&eftm;e

nf;jcif;?

tcGefOya'rsm;twdkif;

aqmif&Guf&mwGif

a'oqdkif&mXmetzJGYtpnf;rsm;u

yHhydk;u

lnDrItm;enf;jcif;?

tcGefyrmPBu

D;rm;pGm

ay;aqmi

f&onfhtcGefxrf;rsm;onft&dyftrsKd;rsKd;c

dkum

tcGefavsmhenf;oufomatmifMu

HaqmifMujcif;?

pm&if;udkifrsm;?p

m&if;ppftzJGYrsm;u

qdkif&mOya'rsm;?pHrsm;?rlrsm

;?usifh0wfr

sm;ESifh

tnDaqmif&GufEkdifrItm;enf;jci

f;?

tcGefq

kdif&m

Oya'rsm;acwfESifht

nDjyKjyif&efvdktyfjcif;/


26/34

tjynfjyn

fqdkif&maiGa

Mu;&efyHkai

GtzJGU(IMF

)\t

MuHjyKwifjyc

suf

v,f,mu@tay:tcGe

fuif;vGw

fcGifhjyKxm;jcif;aMumifhjrefrmEkdifi

H

onfa'owGif;Ekdifi

Hrsm;teuftcGefaumufcH&SdrI

tenf;qHk;Ekdi

fiHjzpf?

tcGefpDrHcefYcJGr

Ipepfudkp

Grf;aq

mif&nfjrifhwifjci

f;?uif;vGw

fcGifhrsm;avsmh

csjcif;tygt

0iftcGeftajccH(Tax

Base)csJUxGifjc

if;?tcGefzJGUpnf;yHk

(TaxStructure)udk&Sif;v

if;vG,

fulapjcif;

wdkYjzifhtcGefaumufcH&&SdrI

ydkrdkwdk;wufvmatmifjyKvkyfE

kdif?

ukefoG,fvkyfi

ef;cGeftpm;wefzdk;jznfhtcGef(ValueAddedT

ax)pepf

wpf&yfjzifhtpm;xdk;usifhoHk;Ekdif?

xdkodkYusifho

Hk;rnfqdkygutcGefEIef;

udk10%o

dkYr[kw

f15%wp

frsKd;wnf;

omowfrSw

faqmif&Gufoifh?

pD;u&uf?

t&uf?avmifp

mqDESifhZdrfcHyp

nf;rsm;tay:w

efzdk;jznfh

tcGeftjyifxyfaqmif;cGefwpfcku

dkEIef;

wpfcko

wfrSwfaumufcHo

ifh/


27/34

jrefrmEkdi

fiH\tcGe

faumu

fcH&&Sdr

Itay:

oHk;oyfjcif;(tp

)

tcGefpDrHcefYcJGr

Ipepfxda&mu

fxufjrufatmifjrifa&;wGif

tcGefqdkif&m

rl0g'?

tcGefO

ya'?tcGefXmeESifhtcGefxrf;wdkYrSm

ta&;BuD;aomtcef;

u@rSyg0ifvsuf&Sd?

tcGefqdkif&mrl0g'

rsm;onfEkdi

fiHawmf\pD;yGm;a&;a

&&Sn

fzHGUNzdK;wdk;wufrI

udktaxmuftuljyK

&efvdktyf?

tcGefOya'jyXmef;csufrsm;on

f&Sif;

vif;vG,fu

lxifomjrifo

m&SdNyD;

acwfpepfE

SifhvdkufavsmnDax

G&Sd&efvdktyf?

tcGefwdrf;a&Smifolrsm

;tay:

xda&muf[efYwm;onfhjypf'PfcsrSwf&ef

vdktyf?

tcGefXmew

Gifwm0efxrf;aq

mifonfh0efxrf;rsm;onftcGefx

rf;rsm;

tay:aumif;r

Gefonfh0efaq

mifrIay;&ef?qu

fqHa&;ajyjypf&efv

dktyf?


28/34

jrefrmEkdifi

H\tcGe

faumu

fcH&&Sdr

Itay:o

Hk;oyfjcif;

(tq

Hk;)

tcGefXmew

Gifwm0efxrf;aq

mifonfh0efxrf;rsm;onfcH,lcsufjrifhrm;

&ef?Oya'E

Sifhvkyfi

ef;wm0efuRrf;usifydkifEkdifrI&

Sd&efvdktyf?

EkdifiHawmfu

,HkMunfty

fESHxm;onfhvkyfy

kdifcGifhr

sm;udktvJGoHk;pm;

jyKvkyf

0efxrf;usifh0wfazmufzsufumr

drdudk,fusKd;twGufudkom

OD;pm;ay;aqmif&Gufonfh0efxrf;rsm;azmfxkw

fawGU&Sd&

ygupDrHcefYcJGr

I

enf;vrf;?Oya'xdef;ausmif;rIenf;vrf;rsm;jzifhta&;,laq

mif&Guf&ef

vdktyf?

tcGefXmet

aejzifhtcGefxrf;rsm;tm;tpOftNrJtcGefynmay;&ef

vdktyfouJhodkYtcGef0efxrf;rsm;udkvnf;tpOfavhu

sifhysKd;axmifay;

ae&efvdktyf?

tcGefxrf;r

sm;onftcGefq

dkif&mtodtjri

fydkrdk&&

SdvmrnfE

SifhtrQ

tcGefOya'rsm;udkav;pm;v

dkufemNyD;

tcGefwdrf;a&Smi

fjcif;?pm&

if;rsm;

vdrfvnfw

ifjyjcif;rsm;jyKaw

mhrnfr[

kwf/


29/34

tMuHjyKw

ifjycsu

f(tp)

vwfwavmaqmif&Gufoifhonfhtcsufrsm;

pD;yGm;a&;zHGUNzdK;wdk;wufrIudkt

rSefwu,ftusKd;jz

pfxGef;

aprnfhu@rsm;?

tzJGUtpnf;rsm;?yk*Kdv

frsm;udko

mtcGefuif;vGwfcGifh?oufomcGifhjyK&

ef?

pnf;Muyfwefzdk;(Assessed

Value)owfrSwfw

GufcsufonfhaiGv

JvS,

f

EIef;udkaps;uGu

faiGv

JvS,fEIef;

ESifhtnDE

Ief;&Sif(FloatingRate)owfrSwff

wGu

fcsuf&e

f?

tajccHynmtqifhrSp

oifdk;Tef;

wrf;wGift

cGeftaumuf\

ta&;

ygyHkESifhwm0efodEkdifiHom;w

pfOD;taejzifhtcGefay;aqmif&efv

dktyfyHk

wdkUudkxnfho

Gif;jyXmef;&ef?

tcGefxrf;rsm;tay:ysLiSmcsKdompGmjz

ifhpnf;Hk;ajymqdkqufqHjcif;jzifh

0efaqmifrIay

;a&;tcGef0efx

rf;rsm;tm;tNrJrjywfavhusifhv

rf;Gef

Muyfrwf&ef?

tcGef0efxrf;rsm;tm;pOfqufrjywfavhu

sifhynmay;jy

KpkysKd;axmif&ef?


30/34

tMuHjyKw

ifjycsu

f(tqu

f)

0efxrf;usi

fh0wfazmufzsufum

rdrdu

kd,fusKd;t

wGu

fudkomOD;pm;ay;

aqmif&Gufo

nfh0efxrf;rsm;azmfx

kwfawGU&Sd&y

gupDrHcefYcJGr

Ien

f;vrf;?

Oya'xdef;a

usmif;r

Ienf;vrf;rsm;t&xda&mufjywfom;pGmt

a&;,l

aqmif&Guf&

ef?

jynfaxmifpktpdk;&\

tcGefpnf;MuyfaumufcHrIwGif

wkdif;a

'oBuD;E

Sifh

jynfe,ftp

dk;&tzJGUrsm;uyHhydk;uln

D&ef?

Oya'ESifhtnDtcGefpnf;MuyfaumufcH&mwGif

tcGefavsmhenf;o

ufom

ap&efrdrd\

vkyfy

dkifcGifht

mPmudkusifhoHk;umuG,

fay;onfhyk*

Kdvfrsm;

azmfxkwfaw

GU&Sd&yguta&;,laq

mif&Guf&ef?

pm&if;qkdif&mvdkufemaqmif&Guf&rnfhpHrsm;?

rlrsm;?usifh0w

frsm;udk

azmufzsufusL;vGefo

nfhpm&

if;ynm&Sifr

sm;azmfx

kwfaw

GU&Sd&ygu

pDrH

cefYcJGr

Ienf;v

rf;?Oya'xdef;au

smif;r

Ienf;vrf;r

sm;t&ta&;,laqmif

&Guf&ef

tcGefOya'

jyXmef;csufrsm;onf&

Sif;vif;vG,fu

lxifomjrifom&SdNyD;

acwfpepf

ESifhvdkufavsmnDax

GpGm&Sdap&e

ftwGu

foHk;oyfjyifqif

aqmif&Guf&

ef?


31/34

tMuHjyKwifjycsu

f(tqu

f)

a&&Snfaqmif&

Guf&eftcsufrsm;

tcGeftaumufpepfudkjyefv

nfoHk;oyfNyD;tcGefpepfjyKjyifajymif;vJjcif;

(TaxSystemReform)jyKv

kyf&ef?

tcGefpnf;Mu

yfaumufcHaeon

fhtzJGYtpnf;rsm;udkvnf;jyefvnfoHk;oyf

jyifqifzJGUpn

f;&ef?

xdkodkYaqmif&Guf&mwGif

EdkifiHawmftqifhaumfr

&Sifwpf&yf\OD;aqmifrI

jzifhjynfw

Gif;jynfyr

Sto

dynm&Sif

tww

fynm&Sifr

sm;?pD;yGm;a&;

vkyfi

ef;&Sifr

sm;?jynfo

lUudk,fp

m;vS,

frsm;?Xmeqdkif&mrsm;rSuRrf;usifol

ynm&Sifrsm

;yg0ifonfhavhv

ma&;t

zJGUrsm;zJGUpnf;ay;NyD;ppfw

rf;rsm;

us,fus,fjyefYjyefYaumuf,lap

awGU&Sdcsu

frsm;oHk;oyfwifjyapum

EkdifiHawmft

wGu

ftoifhavsmfqHk;jzpfrnfh

tcGefpepfwpf&yfudk

ajymif;vJusifhoHk;&ef?


32/34

tMuHjyKw

ifjycsu

f(tq

Hk;)

vuf&SdaumufcHaeonfhukefo

G,fv

kyfief;cGefudktcGefEIef;edrfhedrfh(Low

TaxRat

e)jzifhtcGeftajcc

Hus,fus,fjyefYjye

fY(BroadTax

Base)

&Sdonfhwefzdk;jznfhtcGef(ValueAddedTax)jzifhtpm;xdk;oifh?

,if;wefzdk;jznfhtcGefonfu

if;vGw

fcGifhtenf;qHk;jzpfjcif;

(Mi

nimum

Exemption)?ydkYu

keftay:u

if;vGw

fcGifhjyKjcif;(ZeroRateonExport)

tcGefEIef;w

pfrsKd;wnf;jzpfjcif;(SingleTaxRate)ponfhtcsufrsm;ESifh

twwffEkdifq

Hk;jynfhpHk&efvdktyf?

0ifai

GcGefudkvnf;uif;vGwfcGi

fhtenf;qHk;jzifhu

@rcJGjcm;bJw&m;rQwrI

&SdpGm

aumufcHoifh?tcGefxrf;udk,fw

kdifpnf;Muyfonfhpepf

(Self

Assessm

entSystem)udku

sifhoHk;Ekdifa

&;OD;wn

faqmif&Gufoifh/


33/34

ed*Hk;

aps;uGufpD;

yGm;a&;pepfydkrdkyDjy

ifpGm

jzpfx

Gef;ay:aygufvmonfESifht

rQ

&oifh&xdku

fonfhtcGefaiGrsm

;vGw

fuif;rIr&SdapbJtjynfht0

aumufcH&&Sda&;twGu

fydkrdk&Sif;

vif;vG,

fulNyD;rQwrSefuefx

ifom

jrifom&Sdao

mtcGefpepfwpf&yfjzpfay:vmap&efjyKjyifaqm

if&Gu

f

&mwGify

g0ifywfoufaeolt

m;vHk;u0dkif;0ef;BudK;yrf;taumif

txnfazm

faqmif&GufMu&efvdktyfygonf/


34/34

aus;Zl;w

ifygon

f/

trade and investment_u set aung/-revenue and tax policy in myanmar_aung moe kyi_bur

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