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2 1 WTO 8400 (2005 ) (regionalization)(globalization) ASEAN (AFTA)ASEAN (FTA WTO WTO AFTA 2006 ASEAN FTA WTO (FDI) FDI WTO FDI II III WTO IV ASEAN 111

3

4 2-1-2 %) SITC code a. (0,1,4,22) b (21,23-26,29, 266) a. (27,28) b. (3) c. (68) a a1. (67) a2. (5) b b1. (71) b2. (72,74) b3. (75,76) b4. (77) b5. (78,79) c c1. (65,84) c2. (85) c3. (82) c4. (83) c (266,61-64,66,8, ) : i i

5 i = X-MX+M X M i i=(x-m)/(x+m) X:, M: 2 114

6 (JBIC) JBIC

7 WTO Thoi bao kinh te Saigon, Gfk Asia Thoi bao kinh te Saigon,

8 ( 200 )

9 ( ) ( 2-1-4) VEAM

10 3 ABC A B A ( 70)B C FDI WTO 4.WTO WTO 1995 WTO WTO

11 WTO % WTO WTO WTO TRIM (Permanent Normal Trade Relations ( PNTR) (unconditional MFN) WTO PNTR 6 WTOThoi bao kinh te Saigon World Bank (2006) World Bank (2006) 120

12 WTO 2001 TRIM WTO 5. (1) WTO WTO AFTA ASEAN FTA WTO A. B. C. D. E A,B,C ABC ASEAN 121

13 FDIASEAN E JBIC (2) FDI FDI 1987 FDI 1990 FDI Tran (2006) JBIC

14 FDI FDI 2006 WTO FDI FDI

15 FDI JBIC FDI FDI FDI( 1, ,

16 JBIC WTO FDI FDI 125

17 () WTO WTO WTO WTO 1 Yui and Phan (2006) 127

18 VAT

19

20 % 4 WTO

21 (TIN) ()

22 2. 7 FDI 8 132

23 (Zee etc 2002 Fletcher 2002 and OECD

24 /2003/ND-CP 152/2004/ND-CP /2006/ND-CP AB 13 A I. IT II. III. R&DIV. V. VI

25 VII. I. IT II. III. R&DIV. V. VI. VII. VIII. B /2000/ND-CP /2003/ND-CP 164/2003/ND-CP 152/2004/ND-CP

26 136

27 /2003/ND-CP 152/2004/ND-CP 24/2007/ND-CP 15 WTO WTO /2006/ND-CP

28 % % Decree 108/2006/ND-CP

29 17 (1) (2) (3) WTO 139

30 MPI 18 MPI /2006/ND-CP ,000 VND 3,000 VND MPI 1 140

31 FDI Decision 183/2004/QD-TTG 60GDP

32 FDI 100 FDI

33 90 Daukhi GDP GDP FDI FDI FDI FDI

34 67 2 FDI 144

35 Vietnam News SMEs fail to meet great expectations 3 July %GDP 26% 6.4% % 24.3% 16.6% 55% 17% 14%14% //ND-CP //ND-CP GDP 25% //ND-CP

36 IT

37 FDI WTO WTO Yui Yuji and Phan Hong Phuc 2006 World Bank 2004 Zee etc 2004 WTO 147

38 148

39 Decree 24/2007/ND-CP Decree 24/2007/ND-CP Decree 24/2007/ND-CP % % Decree 108/2006/ND-CP 28

40 Decree 24/2007/ND-CP WTO i) 2007 ii) 2007 iii) WTO Decree 108/2006/ND-CP Decree 24/2007/ND-CP i) Decision 53/2004/QD-TTg ii) iii) Decision 128/2000/QD-TTg

41 iii) Decision 128/2000/QD-TTg /TCT-PCCS ii) i) Decision 53/2004/QD-TTg 10 Decree 24/2007/ND-CP Decree24/2007/ND-CP Decision 53/2004/QD-TTg Decree 24/2007/ND-CP Decision 53/2004/QD-TTg 10 Decree 24/2007/ND-CP WTO

42 Decree 24/2000/ND-CP 15% 2 3 Decree 27/2003/ND-CP 15% 2 Decree 164/2003/ND- CP Decree 152/2004/ND- CP Decree 108/2006/ND- CP % % Decree 24/2007/ND-CP 15% Decree 164/2003/ND- CP Decree 27/2003/ND-CP

43 WTO M&A 1 ATM 153

44 2. (1)SBVState Bank of Vietnam Industrial and Commercial Bank of Vietnam Vietnam Bank for Agriculture and Rural Development (2)(SOCBState-Owned Commercial Bank) IMF BIDVBank for Investment and Development of Vietnam

45 2007 VBARDVietnam Bank for Agriculture and Rural Development VCBBank for Foreign Trade of Vietnam 1963 Vietcom Bank ICBIndustrial and Commercial Bank of Vietnam (3) JSBJoint Stock Bank JSB JSB 155

46 JSB TBKTSG VID BIDV VCB ICB VBARD CP

47 Source:IMF Country Report Vietnam No.02/5(jun 2002), IMF Country Report Vietnam No.03/382(Dec 2003) ODA 157

48 JICA CGFCredit Guarantee Funds 3 3. (1) WTO 158

49 IMF (2) SBV % % % % IMF 159

50 IMF % 8.4% 3.55%

51 GDP IMF IMF WTO WTO M&A 161

52 M&A % CITIBANKHSBCWTO 4 (1) ATM 2002 ATM % ATM( 2-3-6) % %BIDV 1.22% 1.56% 23~35% VIET.JOhttp://viet-jo.com/ 7 VIET.JOATM

53 2-3-6 ATM WTO ATM (2) Bao Minh CMG Dai-ichi Life Insurance Company of VietnamLimited 163

54 2005 M&A Bao Minh CMG % VND5 300 US$ 2 2 Bao Minh CMG (3) WTO APEC VN Index () APEC WTO % % %4 AIA5.95%5 Bao Minh CMG 2.66% 164

55 (2006 ) (1) 1 UFJ UFJ 2 Fax (2) ATM( 165

56 ) 9 (3) 10 FAX FAX Overdraft() ATMVISA ATMPLUSMasterATM CirrusATMPLUSCirrus ATM 10 OS PCOSPC

57 ATM 167

58 Decree of the government on supporting of Small and Medium EnterprisesDecree 90/2001/CP-ND

59 , ,

60 , , , ,

61 Decree 90/2001/CP-ND

62

63

64 WTO pp a FTA 9 pp b pp (2006)ASEAN- FTA: 25 2 pp Tran Van Tho (2006), FDI and Economic Development: The Case of Vietnam, in Urata, Shujiro, Kimura Fukunari and Chia Siow Yue, eds., Multinationals, Economic Growth in East Asia: Foreign Direct Investment, Corporate Strategy and National Economic Development, Routledge, New York, pp World Bank (2006), Taking Stock: An Update on Vietnam s Economic Developments by the World Bank in Vietnam, Consultative Group Meeting for Vietnam, Hanoi, December Bernardi, L. A. Fraschini and P. Shome (2006) Tax Systems and Tax Reforms in South and East Asia, Routledge Taylor & Fransis Group: NY Bird, M., Richard (1996), Why Tax Corporations? Working Paper 96-02, Toronto: University of Toronto, International Centre for Tax Studies De Mooij, Ruuud, A. and J.P. Ederveen (2003), 'Taxation and foreign direct investment: a synthesis of empirical research', International Tax and Public Finance, 10, pp ,

65 Eaason, Alex (2001a), Tax Incentives for Foreign Direct Investment - Part I: Recent Trends and Countertrends, International Bureau of Fiscal Documentation, Vol. 55, No.7 pp Eaason, Alex (2001b), Tax Incentives for Foreign Direct Investment - Part II: Design Considerations, International Bureau of Fiscal Documentation, Vol. 55, No.8, pp Fletcher, Kevin (2002), Tax Incentives in Cambodia, Lao PDR, and Vietnam, Paper presented at the IMF Conference on Foreign Direct Investment: Opportunities and Challenges for Cambodia, Lao PDR, and Vietnam, Hanoi, Vietnam August Liem, Bui (2006) SME Development in Vietnam Achievements and Challenges, paper presented at the Vietnam-Japan Round-table Conference on SME Policy in Vietnam under the Impact of Globalization, Hanoi 31 August 1 September Magnus Blomstrom, Ari Kokko (2003), The Economics of Foreign Direct Investment Incentives, NBER Working Paper, No McLure Jr. Charles (1999), Tax Holidays and Investment Incentives A Comparative Analysis, International Bureau of Fiscal Documentation, Vol. 53, No.8/9, pp Mintz, Jack (1990), Corporate Tax Holidays and Investment, The World Bank Economic Review, Vol. 4 (1) pp Mintz, Jack (2004), The Changing Structure of Tax Policies for Foreign Direct Investment in Developing Countries, Paper for the Andrew Young School's Fourth Annual Conference on Public Finance Issues in an International Perspective: The Challenges of Tax Reform in a Global Economy, May 24-25, 2004, The Andrew Young School of Policy Studies, Georgia State University OECD (2001) Corporate Tax Incentives for Foreign Direct Investment, OECD Tax Policy Studies, No.4, Shah, Answer (1995), Fiscal Incentives for Investment and Innovation, Oxford University Press, UK World Bank (2004) Viet Nam - Development Report Governance, Vol. 1, Report No VN Yui Yuji and Phan Hong Phuc (2006) Corporate Income Tax Reform in Vietnam, The Final Report of the Joint Research Program on the Vietnamese Tax System, March 2006, Tax Policy Department, Ministry of Finance, Socialist Republic of Vietnam and Policy Research Institute, Ministry of Finance, Japan Zee, Howell H, A, E, Asson, J. Issac, S. Shibasaki, and S.Wakefield (2004), VIETNAM:

66 An assessment of the major taxes, August, 2004, IMF Zee, Howell H., Stotsky, Janet G., and Ley, Eduardo (2002), "Tax Incentives for Business Investment: A Primer for Policy Makers in Developing Countries," World Development, Vol. 30(9), pages Knockback for localised FDI licensing lobby, Vietnam Investment Review, No. 481/1-7 January 2001 p.1 and p.4 SMEs fail to meet great expectations 3 July 2004, Vietnam News (URL pp (URL No. 8 pp WTO UFJ UFJ

67 Vol.45(17-9)2006/3/

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