triển thường là cải thiện hệ thống quản lý thuế, áp dụng các tiêu chuẩn kế
toán quốc tế và quy định chuyển giao giá nội bộ, đồng thời tham gia vào
những hiệp ước chuyển giao giá nội bộ xuyên quốc gia.
(Saigon Times Daily ngày 7-7-2003)
28. Speculation On Car Price
During the last few months automobile manufacturers have conducted an
aggressive campaign to urge consumers to purchase cars before January 1,
2004, when a new tax on motor vehicles will come into effect.
Currently, the special consumption tax (SCT) on cars is 100%, but the
government provides an exemption of 95%. In 2004, although the SCT
levied on cars will fall to 80%, the government exemption will be only
70%. The result for to-be purchased cars is an increase in actual taxes from
5% to 24%. In addition, the value added tax (VAT) on sedans will increase
from 5% to 10%. Overall, the increase in taxes will total 24%.
Manufacturers have already announced that the price of cars may also
increase by 24%. For example, a Ford Ghia which currently sells for
$28,000 may be priced at $35,000 in 20Ò4. The tax increasement of $7,000
will be passed along to the consumer, while the manufacturer's revenue on
this car will remain unchanged.
However, the argument that car prices will automatically increase by
24% is not correct. Consumers bear the entire tax incidence only when
demand is not sensitive to price. An example is demand for coffins. An
increase in the price of coffins will not translate into decreased demand,
and vice versa. Consumers also pay all of the tax when the cost of supply
does not fluctuate with quantity consumed. An example is a small country
that imports a commodity at the world price. Fortunately cars in Vietnam
do not fall in to either of these examples.
