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1、ChapterVIEnvironment-RelatedTaxesinVietnamChapterVI.Environment-RelatedTaxesinVietnam169Environment-RelatedTaxesinVietnam***TakujiYanoandNguyenVanPhung1.IntroductionSustainablegrowthisabasic,significantandlongtermgoalforeverycountry,andenvironmentalprotectionis
2、becomingamajorissue,ofequalimportancetoeconomicgrowth.Fordevelopingcountries,especiallytransitionaleconomieslikeVietnam,environmentalprotectionpolicyshouldbeestablishedandimplementedalongsideotherrelevantpolicies,suchasthoserestructuringtheeconomy,enhancingecon
3、omicgrowth,eradicatingpovertyandcreatingjobs.After20yearsofrenovation,Vietnamhasrecordedencouragingachievementsineconomicgrowth,nationalsecurityandsocialorder,povertyalleviation,urbanandruralplanning,developmentinvestmentininfrastructure,developmentofindustrial
4、parks,removingindustrialfactoriesfromurbananddenselypopulatedareasinordertofurtherfacilitateeconomicdevelopmentand,atthesametime,tacklingpressingenvironmentalproblems.Thesemeasureshavebeencarriedoutextensivelynationwide.Nowadays,environmentalimpactassessmentsar
5、eamustandhavebecomeastandardandatooltoappraiseinvestmentprojectsfromenvironmentalandnaturalresourceprotectionperspectives.However,thepreventionandminimizationofenvironmentalpollution,controlofenvironmentaldegradation,andreductionintheintensityatwhichresourcesar
6、eusedhasrecentlynotmetexpectations.Inadditiontopropagandaandeducationtoincreasecommunityknowledgeofthecommunityonenvironmentalprotection,andtheadoptionandapplicationofcleanertechnologyinproductionoperationsetc.,Vietnamisstudyingtheapplicationofeconomictoolsforu
7、seinenvironmentalmanagement.Ofthesetools,taxesandenvironment-relatedchargesaredrawingtheattentionofpolicymakers,andeconomicentities,especiallybusinesses.Recentlyissuedlegaldocumentsconcerningtaxandchargeshaveincorporatedprovisionsontherightsandobligationsoforga
8、nizationsandindividualstowardtheenvironmentfromtwoaspects.Firstly,provisionsthatprovideguidelinestoencourageandprovideincentivesforenvironmentallyfriendlybehavior,preventive
