{"id":306,"date":"2018-04-27T15:51:32","date_gmt":"2018-04-27T08:51:32","guid":{"rendered":"http:\/\/lienvietlaw.com\/?p=306"},"modified":"2018-04-27T15:51:32","modified_gmt":"2018-04-27T08:51:32","slug":"nhieu-y-kien-tan-thanh-voi-du-thao-luat-thue-tai-san","status":"publish","type":"post","link":"https:\/\/legallink.vn\/?p=306","title":{"rendered":"Nhi\u1ec1u \u00fd ki\u1ebfn t\u00e1n th\u00e0nh v\u1edbi d\u1ef1 th\u1ea3o Lu\u1eadt Thu\u1ebf t\u00e0i s\u1ea3n"},"content":{"rendered":"
\n

H\u01a1n m\u1ed9t tu\u1ea7n sau khi ch\u00ednh th\u1ee9c \u0111\u01b0\u1ee3c c\u00f4ng b\u1ed1, nh\u1eefng v\u1ea5n \u0111\u1ec1 xung quanh \u0111\u1ec1 ngh\u1ecb x\u00e2y d\u1ef1ng d\u1ef1 th\u1ea3o Lu\u1eadt Thu\u1ebf t\u00e0i s\u1ea3n c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh v\u1eabn \u0111ang c\u00f3 s\u1ee9c h\u00fat t\u1edbi d\u01b0 lu\u1eadn. \u0110\u1eb7c bi\u1ec7t, kh\u00e1 nhi\u1ec1u \u00fd ki\u1ebfn t\u00e1n th\u00e0nh v\u1edbi nh\u1eefng quy \u0111\u1ecbnh m\u00e0 c\u01a1 quan so\u1ea1n th\u1ea3o \u0111\u1ec1 xu\u1ea5t.<\/p>\n<\/blockquote>\n

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Thu\u1ebf t\u00e0i s\u1ea3n s\u1ebd chi\u1ebfm t\u1ef7 l\u1ec7 trung b\u00ecnh 3-4% so v\u1edbi t\u1ed5ng thu thu\u1ebf \u1edf c\u00e1c n\u01b0\u1edbc ph\u00e1t tri\u1ec3n.<\/figcaption><\/figure>\n

Kh\u00f4ng t\u00ednh thu\u1ebf theo gi\u00e1 th\u1ecb tr\u01b0\u1eddng<\/p>\n

Trong d\u1ef1 th\u1ea3o B\u1ed9 T\u00e0i ch\u00ednh \u0111\u01b0a ra, gi\u00e1 t\u00ednh thu\u1ebf \u0111\u1ed1i v\u1edbi \u0111\u1ea5t \u1edf v\u00e0 nh\u00e0 \u1edf \u0111\u01b0\u1ee3c l\u1ef1a ch\u1ecdn theo ph\u01b0\u01a1ng \u00e1n, gi\u00e1 1m2 \u0111\u1ea5t t\u1ea1i b\u1ea3ng gi\u00e1 \u0111\u1ea5t do UBND c\u1ea5p t\u1ec9nh c\u00f4ng b\u1ed1 t\u1ea1i th\u1eddi \u0111i\u1ec3m t\u00ednh thu\u1ebf, kh\u00f4ng t\u00ednh theo gi\u00e1 th\u1ecb tr\u01b0\u1eddng. V\u1edbi gi\u00e1 nh\u00e0 \u1edf c\u0169ng v\u1eady, nh\u00e0 m\u1edbi x\u00e2y d\u1ef1ng, gi\u00e1 1m2 nh\u00e0 t\u00ednh thu\u1ebf theo t\u1eebng c\u1ea5p, h\u1ea1ng nh\u00e0 do UBND c\u1ea5p t\u1ec9nh quy\u1ebft \u0111\u1ecbnh theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 x\u00e2y d\u1ef1ng t\u1ea1i th\u1eddi \u0111i\u1ec3m t\u00ednh thu\u1ebf. \u0110\u1ed1i v\u1edbi nh\u00e0 \u0111\u00e3 qua s\u1eed d\u1ee5ng, gi\u00e1 1m2 nh\u00e0 t\u00ednh thu\u1ebf \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng gi\u00e1 1m2 nh\u00e0 x\u00e2y d\u1ef1ng m\u1edbi theo t\u1eebng c\u1ea5p, h\u1ea1ng nh\u00e0 do UBND c\u1ea5p t\u1ec9nh quy\u1ebft \u0111\u1ecbnh theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 x\u00e2y d\u1ef1ng t\u1ea1i th\u1eddi \u0111i\u1ec3m t\u00ednh thu\u1ebf nh\u00e2n v\u1edbi t\u1ef7 l\u1ec7 (%) ch\u1ea5t l\u01b0\u1ee3ng c\u00f2n l\u1ea1i c\u1ee7a nh\u00e0 do UBND c\u1ea5p t\u1ec9nh ban h\u00e0nh theo th\u1eddi gian s\u1eed d\u1ee5ng nh\u00e0 t\u1ea1i th\u1eddi \u0111i\u1ec3m t\u00ednh thu\u1ebf. N\u1ed9i dung n\u00e0y l\u00e0 m\u1ed9t ph\u1ea7n quan tr\u1ecdng c\u1ee7a d\u1ef1 th\u1ea3o v\u00ec \u0111\u00f3 l\u00e0 c\u00f4ng th\u1ee9c \u0111\u1ec3 \u0111\u01b0a ra m\u1ee9c gi\u00e1 \u0111\u1ec3 n\u1ed9p thu\u1ebf. V\u00e0 b\u1eb1ng ch\u1ee9ng l\u00e0 th\u1eddi gian qua, c\u00f3 r\u1ea5t nhi\u1ec1u \u00fd ki\u1ebfn tr\u00e1i chi\u1ec1u nhau xung quanh n\u1ed9i dung n\u00e0y.<\/p>\n

TS. Nguy\u1ec5n \u0110\u1ee9c \u0110\u1ed9 – Ph\u00f3 Vi\u1ec7n tr\u01b0\u1edfng Vi\u1ec7n Kinh t\u1ebf t\u00e0i ch\u00ednh, H\u1ecdc vi\u1ec7n T\u00e0i ch\u00ednh cho r\u1eb1ng, B\u1ed9 T\u00e0i ch\u00ednh c\u1ea7n c\u00f3 gi\u1ea3i th\u00edch c\u1eb7n k\u1ebd, tr\u00e1nh d\u01b0 lu\u1eadn hi\u1ec3u nh\u1ea7m v\u1ec1 v\u1ea5n \u0111\u1ec1 n\u00e0y. B\u1edfi theo quy \u0111\u1ecbnh, s\u1ebd c\u00f3 m\u1ee9c ch\u00eanh l\u1ec7ch gi\u1eefa gi\u00e1 Nh\u00e0 n\u01b0\u1edbc quy \u0111\u1ecbnh v\u00e0 gi\u00e1 th\u1ecb tr\u01b0\u1eddng, t\u00f9y t\u1eebng v\u1ecb tr\u00ed kh\u00e1c nhau s\u1ebd c\u00f3 gi\u00e1 tr\u1ecb v\u00e0 m\u1ee9c thu\u1ebf kh\u00e1c nhau. Tuy trong d\u1ef1 th\u1ea3o c\u00f4ng b\u1ed1 v\u00e0 ph\u1ea7n tr\u1ea3 l\u1eddi b\u00e1o ch\u00ed c\u1ee7a l\u00e3nh \u0111\u1ea1o V\u1ee5 Ch\u00ednh s\u00e1ch thu\u1ebf \u0111\u00e3 n\u00eau kh\u00e1 c\u1eb7n k\u1ebd song c\u1ea7n ph\u1ea3i t\u0103ng c\u01b0\u1eddng tuy\u00ean truy\u1ec1n h\u01a1n n\u1eefa.<\/p>\n

V\u1ec1 v\u1ea5n \u0111\u1ec1 n\u00e0y, Hi\u1ec7p h\u1ed9i B\u1ea5t \u0111\u1ed9ng s\u1ea3n TP.HCM (HoREA) – \u0111\u01a1n v\u1ecb g\u1eedi g\u00f3p \u00fd s\u1edbm nh\u1ea5t c\u0169ng t\u00e1n th\u00e0nh vi\u1ec7c x\u00e1c \u0111\u1ecbnh gi\u00e1 1m2 \u0111\u1ea5t t\u00ednh thu\u1ebf l\u00e0 gi\u00e1 1m2 \u0111\u1ea5t t\u1ea1i b\u1ea3ng gi\u00e1 \u0111\u1ea5t do UBND c\u1ea5p t\u1ec9nh ban h\u00e0nh nh\u01b0 \u0111\u1ec1 xu\u1ea5t c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh. Theo \u00f4ng L\u00ea Ho\u00e0ng Ch\u00e2u, Ch\u1ee7 t\u1ecbch HoREA, c\u00e1ch t\u00ednh \u0111\u00f3 s\u1ebd \u0111\u1ea3m b\u1ea3o \u0111\u01b0\u1ee3c t\u00ednh minh b\u1ea1ch. \u0110\u1ed3ng th\u1eddi, c\u00e1ch t\u00ednh c\u00f3 ph\u00e2n bi\u1ec7t gi\u00e1 nh\u00e0 m\u1edbi x\u00e2y d\u1ef1ng v\u00e0 gi\u00e1 nh\u00e0 \u0111\u00e3 qua s\u1eed d\u1ee5ng nh\u01b0 d\u1ef1 \u00e1n lu\u1eadt c\u0169ng nh\u1eadn \u0111\u01b0\u1ee3c s\u1ef1 t\u00e1n th\u00e0nh c\u1ee7a Hi\u1ec7p h\u1ed9i n\u00e0y. Tuy nhi\u00ean, hi\u1ec7p h\u1ed9i \u0111\u1ec1 ngh\u1ecb c\u1ea7n c\u00f3 c\u01a1 ch\u1ebf, tr\u00e1nh nh\u0169ng nhi\u1ec5u, ti\u00eau c\u1ef1c khi \u0111\u00e1nh gi\u00e1 t\u1ef7 l\u1ec7 (%) ch\u1ea5t l\u01b0\u1ee3ng c\u00f2n l\u1ea1i c\u1ee7a nh\u00e0 \u0111\u00e3 qua s\u1eed d\u1ee5ng.<\/p>\n

T\u1eeb gi\u00e1 t\u00ednh thu\u1ebf d\u1eabn \u0111\u1ebfn ng\u01b0\u1ee1ng ch\u1ecbu thu\u1ebf. B\u1ed9 T\u00e0i ch\u00ednh x\u00e2y d\u1ef1ng ph\u01b0\u01a1ng \u00e1n thu\u1ebf su\u1ea5t thu\u1ebf t\u00e0i s\u1ea3n \u0111\u1ed1i v\u1edbi nh\u00e0 thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf theo 2 ph\u01b0\u01a1ng \u00e1n, l\u1ea5y ng\u01b0\u1ee1ng kh\u00f4ng ch\u1ecbu thu\u1ebf l\u00e0 700 tri\u1ec7u \u0111\u1ed3ng ho\u1eb7c 1 t\u1ef7 \u0111\u1ed3ng.<\/p>\n

Theo TS. Nguy\u1ec5n \u0110\u1ee9c \u0110\u1ed9, ban \u0111\u1ea7u ch\u00ednh s\u00e1ch n\u00ean h\u01b0\u1edbng t\u1edbi vi\u1ec7c \u0111\u00e1nh thu\u1ebf ng\u01b0\u1eddi c\u00f3 thu nh\u1eadp cao. Vi\u1ec7c \u0111\u1ec1 ngh\u1ecb l\u1ea5y ng\u01b0\u1ee1ng kh\u00f4ng ch\u1ecbu thu\u1ebf \u0111\u1ed1i v\u1edbi nh\u00e0 theo gi\u00e1 tr\u1ecb, theo \u00f4ng Nguy\u1ec5n \u0110\u1ee9c \u0110\u1ed9, l\u00e0 ph\u00f9 h\u1ee3p, nh\u01b0ng m\u1ee9c kh\u1edfi \u0111i\u1ec3m c\u1ea7n t\u00ednh to\u00e1n n\u00e2ng l\u00ean \u0111\u1ec3 tr\u01b0\u1edbc ti\u00ean t\u00e1c \u0111\u1ed9ng \u0111\u1ebfn ng\u01b0\u1eddi gi\u00e0u, nh\u01b0 c\u00e1ch \u0111\u00e1nh thu\u1ebf Thu nh\u1eadp c\u00e1 nh\u00e2n. C\u00e1ch t\u00ednh nh\u01b0 \u0111\u1ec1 xu\u1ea5t c\u1ee7a d\u1ef1 th\u1ea3o lu\u1eadt s\u1ebd \u1ea3nh h\u01b0\u1edfng t\u1edbi s\u1ed1 \u0111\u00f4ng ng\u01b0\u1eddi c\u00f3 thu nh\u1eadp trung b\u00ecnh, c\u1ea7n \u0111\u01b0\u1ee3c c\u00e2n nh\u1eafc th\u00eam cho ph\u00f9 h\u1ee3p v\u00e0 theo m\u1ed9t l\u1ed9 tr\u00ecnh nh\u1ea5t \u0111\u1ecbnh.<\/p>\n

Trong khi \u0111\u00f3, tuy \u0111\u1ed3ng t\u00ecnh v\u1edbi nhi\u1ec1u \u0111\u1ec1 xu\u1ea5t c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh, song v\u1edbi ng\u01b0\u1ee1ng ch\u1ecbu thu\u1ebf, HoREA c\u0169ng \u0111\u1ec1 ngh\u1ecb \u00e1p d\u1ee5ng m\u1ee9c thu\u1ebf su\u1ea5t 0,4% \u0111\u1ed1i v\u1edbi \u0111\u1ea5t \u1edf, \u0111\u1ea5t x\u00e2y d\u1ef1ng nh\u00e0 chung c\u01b0, nh\u00e0 \u1edf c\u00f3 gi\u00e1 tr\u1ecb tr\u00ean 1 t\u1ef7 \u0111\u1ed3ng, b\u1edfi n\u00ean c\u00e2n nh\u1eafc \u0111\u1ebfn m\u1ee9c s\u1ed1ng c\u1ee7a ng\u01b0\u1eddi d\u00e2n c\u00f2n th\u1ea5p so v\u1edbi c\u00e1c n\u01b0\u1edbc. HoREA \u0111\u1ed3ng t\u00ecnh ph\u01b0\u01a1ng \u00e1n kh\u00f4ng \u0111\u00e1nh thu\u1ebf \u0111\u1ed1i v\u1edbi c\u0103n nh\u00e0 th\u1ee9 hai tr\u1edf \u0111i. Hi\u1ec7p h\u1ed9i cho r\u1eb1ng, nh\u01b0 v\u1eady \u0111\u1ec3 tr\u00e1nh t\u00e1c \u0111\u1ed9ng ti\u00eau c\u1ef1c \u0111\u1ebfn th\u1ecb tr\u01b0\u1eddng nh\u00e0 cho thu\u00ea \u0111ang l\u00e0 xu th\u1ebf l\u1ef1a ch\u1ecdn thu\u00ea nh\u00e0 c\u1ee7a nhi\u1ec1u t\u1ea7ng l\u1edbp trong x\u00e3 h\u1ed9i. H\u01a1n n\u1eefa, c\u00f3 tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi ch\u1ec9 c\u00f3 m\u1ed9t c\u0103n nh\u00e0 nh\u01b0ng l\u1ea1i c\u00f3 gi\u00e1 tr\u1ecb r\u1ea5t cao nh\u01b0 bi\u1ec7t th\u1ef1, l\u00e2u \u0111\u00e0i m\u00e0 kh\u00f4ng b\u1ecb \u0111\u00e1nh thu\u1ebf t\u00e0i s\u1ea3n, n\u1ebfu so s\u00e1nh v\u1edbi ng\u01b0\u1eddi tuy c\u00f3 2 – 3 c\u0103n nh\u00e0 nh\u01b0ng t\u1ed5ng gi\u00e1 tr\u1ecb th\u1ea5p m\u00e0 ph\u1ea3i ch\u1ecbu thu\u1ebf \u0111\u00e1nh tr\u00ean ng\u01b0\u1eddi c\u00f3 nhi\u1ec1u nh\u00e0 th\u00ec kh\u00f4ng h\u1ee3p l\u00fd v\u00e0 kh\u00f4ng c\u00f4ng b\u1eb1ng.<\/p>\n

Nguy\u00ean Th\u1ee9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i nguy\u00ean v\u00e0 M\u00f4i tr\u01b0\u1eddng \u0110\u1eb7ng H\u00f9ng V\u00f5:<\/p>\n

Trong b\u1ed1i c\u1ea3nh Vi\u1ec7t Nam k\u00fd c\u00e1c hi\u1ec7p \u0111\u1ecbnh th\u01b0\u01a1ng m\u1ea1i t\u1ef1 do, x\u00f3a b\u1ecf thu\u1ebf XNK th\u00ec ch\u1ec9 c\u00f2n hai lo\u1ea1i thu\u1ebf l\u00e0 thu\u1ebf Thu nh\u1eadp c\u00e1 nh\u00e2n v\u00e0 thu\u1ebf T\u00e0i nguy\u00ean \u0111\u1ed1i v\u1edbi \u0111\u1ea5t \u0111ai. \u201cC\u00e1c n\u01b0\u1edbc s\u1eed d\u1ee5ng thu\u1ebf thu t\u1eeb \u0111\u1ea5t v\u00e0 t\u00e0i s\u1ea3n g\u1eafn v\u1edbi \u0111\u1ea5t \u0111\u1ec3 n\u00e2ng c\u1ea5p v\u00e0 ph\u00e1t tri\u1ec3n \u0111\u00f4 th\u1ecb, h\u1ea1 t\u1ea7ng, c\u00f2n \u1edf n\u01b0\u1edbc ta th\u00ec c\u1ee9 loay hoay d\u00f9ng ODA v\u00e0 ngu\u1ed3n kh\u00e1c \u0111\u1ec3 ph\u00e1t tri\u1ec3n \u0111\u00f4 th\u1ecb. L\u00fac n\u00e0y \u0111\u01b0a ra Lu\u1eadt Thu\u1ebf t\u00e0i s\u1ea3n l\u00e0 r\u1ea5t hoan ngh\u00eanh. \u0110\u01b0a ra l\u00fac n\u00e0y l\u00e0 ch\u1eadm v\u00ec c\u00e2u chuy\u1ec7n n\u00e0y \u0111\u00e3 \u0111\u01b0\u1ee3c \u0111\u1ec1 c\u1eadp t\u1eeb n\u0103m 2000. Tuy h\u01a1i mu\u1ed9n nh\u01b0ng v\u1eabn c\u00f2n k\u1ecbp \u0111\u1ec3 t\u1ea1o ra ngu\u1ed3n thu ng\u00e2n s\u00e1ch \u0111\u00e1ng k\u1ec3 v\u00e0 \u1ed5n \u0111\u1ecbnh\u201d.<\/p>\n

Kh\u00f4ng nh\u1eb1m b\u00f9 \u0111\u1eafp ng\u00e2n s\u00e1ch<\/p>\n

M\u1ed9t v\u00e0i \u00fd ki\u1ebfn khi \u0111\u1ecdc d\u1ef1 Lu\u1eadt n\u00e0y cho r\u1eb1ng Nh\u00e0 n\u01b0\u1edbc \u0111ang mu\u1ed1n b\u00f9 \u0111\u1eafp ng\u00e2n s\u00e1ch khi l\u1ed9 tr\u00ecnh c\u1eaft gi\u1ea3m thu\u1ebf NK theo c\u00e1c FTA \u0111ang \u1edf nh\u1eefng giai \u0111o\u1ea1n cu\u1ed1i, tuy nhi\u00ean, nhi\u1ec1u \u00fd ki\u1ebfn kh\u00e1c l\u1ea1i kh\u00f4ng \u0111\u1ed3ng t\u00ecnh.<\/p>\n

M\u1ed9t nghi\u00ean c\u1ee9u v\u1ec1 kinh nghi\u1ec7m qu\u1ed1c t\u1ebf cho th\u1ea5y, thu\u1ebf t\u00e0i s\u1ea3n (thu\u1ebf thu h\u00e0ng n\u0103m, trong qu\u00e1 tr\u00ecnh s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n) \u1edf c\u00e1c n\u01b0\u1edbc th\u1ec3 hi\u1ec7n vai tr\u00f2 quan tr\u1ecdng trong t\u1ed5ng thu ng\u00e2n s\u00e1ch c\u1ee7a c\u00e1c qu\u1ed1c gia, chi\u1ebfm t\u1ef7 l\u1ec7 trung b\u00ecnh 3-4% so v\u1edbi t\u1ed5ng thu thu\u1ebf \u1edf c\u00e1c n\u01b0\u1edbc ph\u00e1t tri\u1ec3n, m\u1ed9t s\u1ed1 n\u01b0\u1edbc t\u1ef7 l\u1ec7 n\u00e0y l\u00ean \u0111\u1ebfn 8% nh\u01b0 Nh\u1eadt B\u1ea3n. \u1ede c\u00e1c n\u01b0\u1edbc \u0111ang ph\u00e1t tri\u1ec3n v\u00e0 chuy\u1ec3n \u0111\u1ed5i, t\u1ef7 l\u1ec7 n\u00e0y th\u1ea5p h\u01a1n. X\u00e9t trong giai \u0111o\u1ea1n 2005-2013, t\u1ef7 l\u1ec7 thu thu\u1ebf t\u00e0i s\u1ea3n so v\u1edbi GDP \u1edf c\u00e1c n\u01b0\u1edbc ph\u00e1t tri\u1ec3n v\u00e0 m\u1ed9t s\u1ed1 n\u01b0\u1edbc \u0111ang ph\u00e1t tri\u1ec3n \u1edf khu v\u1ef1c ch\u00e2u \u00c1 l\u00e0 kho\u1ea3ng 2%\/GDP. M\u1ee9c thu\u1ebf su\u1ea5t thu\u1ebf t\u00e0i s\u1ea3n m\u1ed9t s\u1ed1 n\u01b0\u1edbc nh\u01b0: H\u00e0n Qu\u1ed1c: 0,2% \u0111\u1ebfn 0,5% \u0111\u1ed1i v\u1edbi \u0111\u1ea5t (ri\u00eang \u0111\u1ea5t x\u00e2y d\u1ef1ng khu golf v\u00e0 \u0111\u1ea5t x\u00e2y d\u1ef1ng khu du l\u1ecbch h\u1ea1ng sang l\u00e0 4%); t\u1eeb 0,1% \u0111\u1ebfn 0,4% \u0111\u1ed1i v\u1edbi nh\u00e0 \u1edf (ri\u00eang villa 0,4%); 0,4% \u0111\u1ed1i v\u1edbi nh\u00e0 cho s\u00e2n golf v\u00e0 c\u00e1c d\u1ecbch v\u1ee5 xa x\u1ec9; 0,5% \u0111\u1ed1i v\u1edbi t\u00f2a nh\u00e0 d\u00f9ng \u0111\u1ec3 l\u00e0m nh\u00e0 m\u00e1y \u1edf khu d\u00e2n c\u01b0 (nh\u00e0 m\u00e1y m\u1edbi x\u00e2y d\u1ef1ng \u1edf v\u00f9ng c\u00f3 m\u1eadt \u0111\u1ed9 d\u00e2n s\u1ed1 l\u1edbn \u00e1p d\u1ee5ng m\u1ee9c 250%); 0,25% \u0111\u1ed1i v\u1edbi c\u00e1c t\u00f2a nh\u00e0 m\u1ee5c \u0111\u00edch kh\u00e1c. Ngo\u00e0i thu\u1ebf t\u00e0i s\u1ea3n, H\u00e0n Qu\u1ed1c c\u00f2n thu thu\u1ebf b\u1ea5t \u0111\u1ed9ng s\u1ea3n t\u1eeb 0,5% \u0111\u1ebfn 2% \u0111\u1ed1i v\u1edbi \u0111\u1ea5t c\u00f3 gi\u00e1 tr\u1ecb v\u01b0\u1ee3t ng\u01b0\u1ee1ng quy \u0111\u1ecbnh. \u0110\u00e0i Loan thu t\u1eeb 0,2% \u0111\u1ebfn 5% t\u00f9y t\u1eebng lo\u1ea1i \u0111\u1ea5t, di\u1ec7n t\u00edch; t\u1eeb 1,2% \u0111\u1ebfn 2% \u0111\u1ed1i v\u1edbi nh\u00e0 chung c\u01b0; 3% \u0111\u1ebfn 5% \u0111\u1ed1i v\u1edbi nh\u00e0, c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng cho m\u1ee5c \u0111\u00edch th\u01b0\u01a1ng m\u1ea1i. Singapore t\u1eeb 4% \u0111\u1ebfn 16% theo gi\u00e1 tr\u1ecb nh\u00e0, \u0111\u1ea5t v\u01b0\u1ee3t ng\u01b0\u1ee1ng (trong \u0111\u00f3 nh\u00e0 th\u01b0\u01a1ng m\u1ea1i, nh\u00e0 c\u00f4ng nghi\u1ec7p v\u00e0 \u0111\u1ea5t l\u00e0 10% v\u00e0 gi\u00e1 tr\u1ecb d\u01b0\u1edbi ng\u01b0\u1ee1ng kh\u00f4ng ch\u1ecbu thu\u1ebf). Philippines thu 2% \u1edf Manila, 1% \u1edf t\u1ec9nh kh\u00e1c \u0111\u1ed1i v\u1edbi nh\u00e0 \u1edf, nh\u00e0 kinh doanh, \u0111\u1ea5t \u1edf, \u0111\u1ea5t x\u00e2y d\u1ef1ng c\u00f4ng tr\u00ecnh. Nh\u1eadt B\u1ea3n: 1,4% \u0111\u1ebfn 2,1% \u0111\u1ed1i v\u1edbi nh\u00e0, \u0111\u1ea5t. Ph\u1ea7n Lan: 1,2% \u0111\u1ebfn 2% (ri\u00eang \u0111\u1ea5t th\u01b0\u01a1ng m\u1ea1i, c\u00f4ng nghi\u1ec7p, nh\u00e0 \u0111\u1ea5t v\u01b0\u1ee3t qu\u00e1 m\u1ee9c 29.200 USD \u00e1p d\u1ee5ng m\u1ee9c 2% +30% c\u1ee7a 2%). Indonesia thu\u1ebf t\u00e0i s\u1ea3n l\u00e0 0,5% \u0111\u1ed1i v\u1edbi nh\u00e0, \u0111\u1ea5t c\u00f3 gi\u00e1 tr\u1ecb v\u01b0\u1ee3t 8.000.000 Rp. Campuchia quy \u0111\u1ecbnh m\u1ee9c thu\u1ebf b\u1ea5t \u0111\u1ed9ng s\u1ea3n 0,1% \u0111\u1ed1i v\u1edbi \u0111\u1ea5t, nh\u00e0 \u1edf, t\u00f2a nh\u00e0 v\u00e0 c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng tr\u00ean \u0111\u1ea5t c\u00f3 gi\u00e1 tr\u1ecb tr\u00ean 100 tri\u1ec7u KhP \u1edf m\u1ed9t s\u1ed1 th\u00e0nh ph\u1ed1. Brunei kh\u00f4ng \u0111\u00e1nh thu\u1ebf \u0111\u1ed1i v\u1edbi \u0111\u1ea5t, ch\u1ec9 \u0111\u00e1nh thu\u1ebf \u0111\u1ed1i v\u1edbi nh\u00e0 (trong \u0111\u00f3 c\u00f3 nh\u00e0 th\u01b0\u01a1ng m\u1ea1i) v\u1edbi m\u1ee9c thu\u1ebf su\u1ea5t 12% gi\u00e1 tr\u1ecb cho thu\u00ea.<\/p>\n

Theo \u00f4ng Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c – Ch\u1ee7 t\u1ecbch H\u1ed9i \u0111\u1ed3ng th\u00e0nh vi\u00ean C\u00f4ng ty Lu\u1eadt Basico, thu\u1ebf t\u00e0i s\u1ea3n \u1edf nhi\u1ec1u n\u01b0\u1edbc \u0111\u01b0\u1ee3c xem l\u00e0 ngu\u1ed3n thu quan tr\u1ecdng trong ng\u00e2n s\u00e1ch, do \u0111\u00f3, m\u1ed9t s\u1ed1 n\u01b0\u1edbc \u0111\u00e3 \u00e1p d\u1ee5ng t\u1eeb kh\u00e1 l\u00e2u. Tuy nhi\u00ean, \u0111\u00f3 l\u00e0 nh\u1eefng n\u01b0\u1edbc ph\u00e1t tri\u1ec3n, an sinh x\u00e3 h\u1ed9i t\u1ed1t v\u00e0 h\u1ecd thu thu\u1ebf \u0111\u1ec3 t\u00e1i \u0111\u1ea7u t\u01b0 cho ph\u00fac l\u1ee3i x\u00e3 h\u1ed9i. \u1ede Vi\u1ec7t Nam, c\u01a1 quan so\u1ea1n th\u1ea3o c\u1ea7n ph\u1ea3i c\u00e2n nh\u1eafc v\u1ec1 th\u1eddi \u0111i\u1ec3m th\u1ef1c hi\u1ec7n, c\u00e1ch th\u1ee9c, ph\u1ea1m vi, \u0111\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng, \u0111\u1eb7c bi\u1ec7t ph\u1ea3i t\u00ednh to\u00e1n xem thu nh\u1eadp c\u1ee7a ng\u01b0\u1eddi d\u00e2n \u0111ang \u1edf m\u1ee9c \u0111\u1ed9 n\u00e0o v\u00e0 th\u1ef1c hi\u1ec7n ra sao cho h\u1ee3p l\u00fd.<\/p>\n

Trao \u0111\u1ed5i v\u1edbi b\u00e1o ch\u00ed cu\u1ed1i tu\u1ea7n qua, B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh c\u0169ng kh\u1eb3ng \u0111\u1ecbnh th\u00eam m\u1ed9t l\u1ea7n n\u1eefa r\u1eb1ng, vi\u1ec7c ban h\u00e0nh thu\u1ebf t\u00e0i s\u1ea3n nh\u1eb1m nhi\u1ec1u m\u1ee5c ti\u00eau, kh\u00f4ng \u0111\u01a1n gi\u1ea3n ch\u1ec9 \u0111\u1ec3 b\u00f9 \u0111\u1eafp ng\u00e2n s\u00e1ch. Theo \u00f4ng, d\u1ef1 th\u1ea3o \u0111\u01b0\u1ee3c \u0111\u01b0a ra v\u1edbi m\u1ee5c ti\u00eau \u0111\u1ea7u ti\u00ean l\u00e0 t\u0103ng c\u01b0\u1eddng qu\u1ea3n l\u00fd v\u1ec1 t\u00e0i s\u1ea3n. Th\u1ee9 hai l\u00e0, n\u00e2ng cao hi\u1ec7u qu\u1ea3 s\u1eed d\u1ee5ng nh\u00e0 v\u00e0 \u0111\u1ea5t. C\u00f9ng v\u1edbi \u0111\u00f3 l\u00e0 h\u1ea1n ch\u1ebf s\u1eed d\u1ee5ng l\u00e3ng ph\u00ed t\u00e0i s\u1ea3n, t\u00e0i nguy\u00ean l\u00e0 \u0111\u1ea5t \u0111ai v\u00e0 c\u00f4ng s\u1ea3n. Th\u1ee9 ba l\u00e0, \u0111\u1ea3m b\u1ea3o s\u1ef1 minh b\u1ea1ch trong qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n, nh\u01b0 v\u1eady s\u1ebd g\u00f3p ph\u1ea7n quan tr\u1ecdng v\u00e0o c\u00f4ng t\u00e1c ph\u00f2ng ch\u1ed1ng tham nh\u0169ng. Cu\u1ed1i c\u00f9ng l\u00e0, n\u1ebfu Lu\u1eadt \u0111\u01b0\u1ee3c th\u00f4ng qua s\u1ebd tr\u00ean c\u01a1 s\u1edf n\u00e0o \u0111\u00f3 s\u1ebd m\u1edf r\u1ed9ng ngu\u1ed3n thu cho NSNN v\u00e0 \u0111\u1ea3m b\u1ea3o c\u01a1 c\u1ea5u l\u1ea1i ngu\u1ed3n thu.<\/p>\n

Nh\u1eefng \u00fd ki\u1ebfn xung quanh d\u1ef1 Lu\u1eadt n\u00e0y \u0111ang \u0111\u01b0\u1ee3c V\u1ee5 Ch\u00ednh s\u00e1ch thu\u1ebf – B\u1ed9 T\u00e0i ch\u00ednh ti\u1ebfp nh\u1eadn v\u00e0 t\u1ed5ng h\u1ee3p. Sau khi h\u1ebft th\u1eddi h\u1ea1n xin \u00fd ki\u1ebfn, B\u1ed9 T\u00e0i ch\u00ednh s\u1ebd gi\u1ea3i tr\u00ecnh, ti\u1ebfp thu v\u00e0 tr\u00ecnh Ch\u00ednh ph\u1ee7 \u0111\u1ec3 \u0111\u0103ng k\u00fd \u0111\u01b0a d\u1ef1 \u00e1n Lu\u1eadt Thu\u1ebf t\u00e0i s\u1ea3n v\u00e0o ch\u01b0\u01a1ng tr\u00ecnh x\u00e2y d\u1ef1ng ph\u00e1p lu\u1eadt n\u0103m ti\u1ebfp theo.<\/p>\n

Trong b\u1ea3n g\u00f3p \u00fd v\u00e0o d\u1ef1 th\u1ea3o Lu\u1eadt thu\u1ebf t\u00e0i s\u1ea3n, HoREA cho r\u1eb1ng: Lu\u1eadt Thu\u1ebf t\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng \u1edf \u0111a s\u1ed1 c\u00e1c n\u01b0\u1edbc tr\u00ean th\u1ebf gi\u1edbi, l\u00e0 ngu\u1ed3n thu quan tr\u1ecdng, \u1ed5n \u0111\u1ecbnh v\u00e0 b\u1ec1n v\u1eefng c\u1ee7a ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc t\u1ea1i \u0111\u1ecba ph\u01b0\u01a1ng, g\u00f3p ph\u1ea7n \u0111\u1ea3m b\u1ea3o c\u00f4ng b\u1eb1ng x\u00e3 h\u1ed9i. \u1ede n\u01b0\u1edbc ta hi\u1ec7n nay, ch\u01b0a thu thu\u1ebf nh\u00e0 \u1edf, ch\u1ec9 thu thu\u1ebf s\u1eed d\u1ee5ng \u0111\u1ea5t phi n\u00f4ng nghi\u1ec7p. M\u1ee9c thu\u1ebf ph\u1ea3i n\u1ed9p nh\u00ecn chung l\u00e0 th\u1ea5p v\u00ec \u0111\u01b0\u1ee3c t\u00ednh theo b\u1ea3ng gi\u00e1 \u0111\u1ea5t c\u1ee7a c\u1ea5p t\u1ec9nh, v\u1edbi thu\u1ebf su\u1ea5t 0,03%, 0,07% v\u00e0 0,15%.<\/p>\n

Theo B\u00e1o H\u1ea3i quan.<\/strong><\/em><\/p>\n","protected":false},"excerpt":{"rendered":"

H\u01a1n m\u1ed9t tu\u1ea7n sau khi ch\u00ednh th\u1ee9c \u0111\u01b0\u1ee3c c\u00f4ng b\u1ed1, nh\u1eefng v\u1ea5n \u0111\u1ec1 xung quanh \u0111\u1ec1 ngh\u1ecb x\u00e2y d\u1ef1ng d\u1ef1 th\u1ea3o Lu\u1eadt Thu\u1ebf t\u00e0i s\u1ea3n c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh v\u1eabn \u0111ang c\u00f3 s\u1ee9c h\u00fat t\u1edbi d\u01b0 lu\u1eadn. \u0110\u1eb7c bi\u1ec7t, kh\u00e1 nhi\u1ec1u \u00fd ki\u1ebfn t\u00e1n th\u00e0nh v\u1edbi nh\u1eefng quy \u0111\u1ecbnh m\u00e0 c\u01a1 quan so\u1ea1n th\u1ea3o \u0111\u1ec1 […]<\/p>\n","protected":false},"author":2,"featured_media":307,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":[],"categories":[1,4],"tags":[65,63,64,30,62],"_links":{"self":[{"href":"https:\/\/legallink.vn\/index.php?rest_route=\/wp\/v2\/posts\/306"}],"collection":[{"href":"https:\/\/legallink.vn\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/legallink.vn\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/legallink.vn\/index.php?rest_route=\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/legallink.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=306"}],"version-history":[{"count":1,"href":"https:\/\/legallink.vn\/index.php?rest_route=\/wp\/v2\/posts\/306\/revisions"}],"predecessor-version":[{"id":308,"href":"https:\/\/legallink.vn\/index.php?rest_route=\/wp\/v2\/posts\/306\/revisions\/308"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/legallink.vn\/index.php?rest_route=\/wp\/v2\/media\/307"}],"wp:attachment":[{"href":"https:\/\/legallink.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=306"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/legallink.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=306"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/legallink.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=306"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}