การศึกษาสิทธิประโยชน์ด้านภาษีของธุรกิจถ่านหินในกรอบประชาคม เศรษฐกิจอาเซียน (AEC) / โอสธี จิระอานนท์ = Case study of import duty privilege coal in AEC agreement / Osathee Jira-arnon
Economic power groups have been gently changed from Western to Eastern. Southeast Asian Nations block or ASEAN noticed that sign and planned to unitize ASEAN to be more than ASEAN Free Trade Area (AFTA). They become to be ASEAN Economic Community (AEC) in attention to facilitate flow of production resources such as skilled labor and capital as same as flow of services and investments within member countries. One of AEC purposes is reduction of duty to be 0% for goods imported within ASEAN. For last 10 years, volume of coal imported from Indonesia is increasing. Trend of such importing is more and more pushed by higher oil price and higher demand of power consumption in Industrial section. This project will study the process of importing and applying duty privilege for coal in AEC agreement and how different from AFTA agreement. Furthermore, issues in applying duty privilege will be discussed in order to prevent problems and propose a correct method in implementing for privilege for Thai importers for the sake of reducing total cost of production which affect to competitive advantage of Thailand.
