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NGHIEN c i r u - T R A P PQIBdn them ve
Dir thao Luat thue n h a , ctat
HUYNH HUY QUE
Can cu Chuang trinh xdy dung cdc Ludt, Thdp lenh trong ndm 2009 ciia Quoc hgi, Bg Tdi chinh da soan thdo xong Du thdo Ludt thue nhd, ddt ldn thu 4 de Idy y kien rong rdi cua cdc tdng l&p nhdn ddn, hodn thien tru&c khi trinh Chinh phii, Qudc hgi xem xet, thong qua. Bdi viet gop mot soy kien tham khdo vi Dit thdo Ludt ndy.
Vdi net v^ cdc phdp lenh thue nhd, ddt hien hdnh
Tren the gicii, dac biet la p cac nudc tuban, nha va dit chu yeu thudc sdhiiu tunhan. Thul nha, dit mang tinh chit la mpt phin thue tai san danh vap bit ddng san.
O Viet Nam, Nha nudc cdng nhan quyIn sd hilu nha eua tu nhan hoac td chiic. Rieng dit thi theo Luat Dit dai dupc Qudc hpi thdng qua ngay 29/12/1987, d i t thudc sd htm tpan dan dp Nha nudc thdng nhit quin ly. Mpi cdng dan, td chiic ed quyIn sii dung d i t dn djnh, lau dai, ke cl viec chuyen quyIn sir dung dit, thep nhiing nguyen tic, diiu kien cin thilt do Nha nudc qui dinh.
Den nam 1990, qua 15 nam sau ngay d i t nudc dupc hoan toan giai phdng, tinh hinh xay dung nha d va cdng trinh kiln true phat trien kha manh d hiu hit cac tinh, thanh phd, thj xa.
Tir dd trpng Chuang trinh cai each he thdng chinh sach thue budc I (10/1990) ngpai viec ban hanh Luat t h u l sii dung d i t ndng nghiep (thay the T h u l ndng nghiep cu), ngay 29/6/1991, Hdi dpng Nha nudc da ban hanh Phap lenh thue nha dit, d i t thay t h i Diiu le thue thd trach d miin Bic (ban hanh nam 1956) va che dd thul
thd trach do chinh quyIn Sai Gdn ban hanh tir cudi nam 1972 duac tam thdi duy tri va thuc hien tai cae tinh thanh mien Nam sau ngay giai phdng.
Thul nha, dit gdm 2 phin: thue ddi veii cac loai nha va thue dpi vcri d i t d, d i t xay dung cdng trinh.
Trpng qua trinh trien khai thuc hien Phap lenh thue nha, dit tren da phat sinh mdt sd vucmg mac, chu yeu dd'i vcii viee danh thue vao nha la chua phil hcpp vCri chinh sach khuyin khich xay dung nha d khang tiang sau thdi ky chien tranh bi tan pha nang nl; chua khuyen khich cdng nhan vien chiic nha nudc tu xay nha, gdp phin giai quylt mdt p h i n khd khan v l nha d trong xa hdi, chua phii hcpp vcri chu trupng khuyin khich dan cu van chai tren sdng chuyen len djnh cu pn djnb, lau dai tren d i t liln... Viec tinh thul dit vcii dit d, d i t xay dung theo kha nang sinh Idi va gia trj Sli dung d i t khac nhau trpng bude d i u dd thj hda ciing khd thuc hien. Dp dd, ngay 31/7/1992, Hdi ddng Nha nudc da ban hanh Phap lenh mcii vl t h u l nha, da't, cd hieu luc ttr 01/10/1992, thay thIPhap lenh thue nha, d i t ban hanh ngay 29/6/1991. Tuy nhien, trong Phap lenh nay chi qui djnh ve thue ddi viM dit d, dit xay dung edng tiinh, cdn thul dd'i vcii nha
d va cac vat kien triie tien dat tam thdi chua thu. Tilp thep, ngay 19/5/1994, cd them Phap lenh siia dpi, bp sung mdt sd miic thue qui djnh trpng Phap lenh thue nha, dat ngay 31/7/1992.
Viec tiien khai thue hien cac Phap lenh thue nha, dit ttr nam 1992 (thuc te ehua ap dung dpi vcii nha) da thu dupe mdt sd kit qua kha quan, ttmg budc tang cudng dupc yeu elu quan ly nha nudc va khuyen khich sir dung d i t d, d i t xay dung tilt kiem phii hcpp vdi Luat dat dai, ddng thciri ddng vien dupc mot phin ddng gdp cua ca nhan, to chiic cd quyIn sii dung dat cho NSNN, dac biet vdi ngan sach dja phuang.
Tiec ring, phin thul ddi vdi nha tam thdi bj treo den gin 20 nam nay da gay mdt khoan that thu tilm nang Icin cho NSNN trong hoan canh nha d va vat kiln triic tren d i t dupc xay dung vdi nhilu nha cao ting, biet thu khang trang, dep de va chua phat huy tac dung gdp p h i n tich cue ban chi dau co nha d i t dang xay ra phd bien d ea thanh thi Hn ndng thdn.
Thep qui djnh, cac mile thul dat d, da't xay dung cdng trinh cao ban ttr 2 din 35 lan miic thue d i t ndng nghiep. Nhung tren thuc te thi ngupc lai, ty le dpng vien tren thu nhap va gia tii Sii dung dd'i vdi d i t san xuat ndng
Tai chinh T H A N G 9/2009
nghiep, cd net cap din hang tiam lin SP vcM ty Ie ddng vien vl thul v<M dit d, dit xay dung cdng trinh. Tai cac viing giap ranh giila cac tinh, thanh phd cung phat sinh sd t h u l dat p chenh lech nhau kha nhilu dp each qui dinh cac dd thi ndp thue hay gia thde tinh thul khac nhau. Cbinh sach miin giam thul ciing chua phii hcpp vdi chinh sacb uu dai nhiing ngudi cd cdng vcM each mang. Phap lenh thul nha, dat hien nay lai ehua cd su phan biet vl yeu ciu ddng vien khac nhau giiia nhiing ngudi ed quyIn sii dung dien tich dit nhieu hay it de dam bao cdng bing xa hdi va khuyen khich sii dung dat tilt kiem.
Xuat phat tit thuc te tren, viec nghien ciiu ban hanh Luat thue nha dit mdi thay the cac phap lenh thul nha da't hien hanh la cin thilt.
Mot so y kien dong gop cho Du thdo Ludt thue nhd, ddt mdi
Ve noi dung co" ban can dieu chinh cua Luat
Tir nam 1998, Qudc hdi da cd Nghj quyet nghien ciiu, ban hanh Luat sir dung da't ap dung voi cac loai dit, thay the Luat thue sir dung d i t ndng nghiep va cac Phap lenh thue nha, dit (chi mcM thu vap d i t d, d i t xay dung). Din nam 2003, Qudc hdi da cd Nghj quyet miin thul sii dung dit ndng nghiep trong dien tich ban diin din nam 2010. Vi vay, tren thuc te, thue sir dung da't ndng nghiep hien nay, chu ylu chi ap dung vcM cac trang trai. Dp dd, chucmg trinh nghien ciiu Luat sii dung d i t dang thuc hien dd dang bj hpan lai.
Mat khac, trpng chien lupe cai each chinh sach thue den nam 2010 da dupc phe chuan, cd yeu elu nghien cilu, ban hanh Luat thue tai san. Qua nhilu cude hdi thap, cac nha khpa hpc thiy ring tiong thuc te bien nay, ddi tupng danb thue tai sin
mang tinb kha thi va cip thilt la nha p va vat kiln triic tren dit dang dupc xay dung kien cd, cap tang, cd thi tap ngudn thu dang ke cho NSNN, Hing budc thuc hien cdng bing tiong cbinh sach ddng vien, bii d i p mdt phin chi phi quan trpng vl xay dung, tu duong ca sd ha ting, ban che chenh lech qua Icin ve thu nhap va ddi sdng xa bdi, tich cue gdp phin han che diu ca bit ddng sin.
Trudc tinh hinh dd, nen chang viec nghien ciiu, xay dung luat thue nha, da't khdng ehi bd hep trpng pham vi thay the cac Phap lenh thul nha, dit ma cd the xem xet, can nhic md rdng ca vdi viec thay t h i Luat thue sit dung dat ndng nghiep (vcri ddi tuipngdanh thul hien nay rit ban che). Nlu Iam nhu vay, Luat thue nha, dit mCri se dupc hoan ehinh hem va gdm 2 phin: thue dd'i viM cac loai nha va thul ddi vdi cac loai da't (bao gdm da't d, dit xay dung cong tiinh, dat Sli dung vao viee san xuit phi nong nghiep va san xuit ndng nghiep). Cach lam nay ciing se dap ling dupc yeu ciu khdng cin Hep tuc nghien ciiu 2 luat thue mcri: Thue sir dung dat (hpac tdn tai thue sii dung d i t nong nghiep mang it hieu qua) va thul tai san, lam cho he thdng chinh sach thue them nang nl, philc tap.
VI muc dich, yeu elu, Luat thul nha, dit se ke thtra va luat hda cac qui djnb lien quan den cac loai nha, cac loai d i t nhim tang cudng quan Iy nha nudc vcM nha va dit; khuyen khich Sli dung Het kiem, cd hieu qua;
gdp phin han chi diu ea, bd trp thj trudng bit ddng san hpat ddng lanh manh; tap mdi trucing thuan Icpi chp hdi nhap qudc te; ddng vien mdt phin thu nhap cua chu sd hiiu nha, ngudi sir dung dit cho NSNN, dac biet vcii ngan sach dja phucmg.
Ve mot so qui dmh cu the Tren ca sd de xua't vl ndi dung ca
rBiBi
Bac thud
1
%' b
Dien ti'ch dat danh thud(m2)
DiSn tich trong han mirc
Ph'an diSn tich virat han mirc nhung I<h6ng quS 3 I'Sn han miic
PhSn diSn tich vupt tren 3 ISn han mirc
Thud suat (%) Vo'i dat san xuat
nong nghiep 0,00 0,03 0,06
Vo'i flat Cf, dat xay dirng
0,03 0,06
0,09
ban cua Luat nhu trinh bay d tien, chiing tdi xin tham gia y kien cu the vl mdt so quy djnh cu the ciia Luat nhu sau:
• P/iam vi dieu chinh (Dieu 1):
Trpng cac luat thue hien nay, chiing ta thudng diing ttr ngu "dpi tucpng chiu thue" de chi nhiing dpi tupng thudc dien danh thue trong luat (vi du hang hda xua't nhap khau, nha, dit). Cach sii dung ttr ngii nhu vay trong van ban phap qui chua that chuan xac vi hang hda, nha da't....
khdng the la ddi tucpng chiu thul. Vl hpc thuat, cum ttr ddi tucpng chju thue cbi dang dupc dting khi cin cd su phan biet giila thue gian thu (ngudi ndp thue khdng phai la ngudi chju thul) vdi thue true thu (ngudi ndp thue ddng thiM la ngudi chju thue).
Dp dd, trong luat nay nen can nhic, manh dan diiu chi'nh thanh "dd'i tucmg danh thue" de bao dam su chuan xac eua van ban phap qui.
Cu tbi Diiu 1 nen ghi: "Luat nay qui dinh vl ddi tupng danh thul, dd'i tucpng khdng thudc dien danh thue, dd'i tuipng nop thue, can cil tinh thue, miin giam thue va diiu khoan thi banh thue nba dit".
• Ddi lirmig ddnh thud (Diiu 2):
Nlu ndi dung d l xua't d p h in tren dupc xem xet chip nhan thi dpi tucpng danh thul trpng luat se gdm 2 phin: Thue dd'i vcri cae loai nba va thue dd'i vcii cac loai da't. Thue nha mang tinb chit la mdt hinh thde thue tai san danh vap bit ddng san va khdng chi danh vao nha d. Nlu trpng luat chi ghi la nha d thi trpng Nghj dinh hucing dan thi hanh khdng the md rdng vcii cae vat kiln triic khae khdng phai la nha d. Thue da't lai mang tinh chat danh vap quyIn sd- dung cac Ipai da't thudc sd hilu toan dan nhu mdt dang tiln thue.
Cu the Diiu 2 nen ghi rp: Ddi tuipng danh thul gdm 2 phin:
1. Nha cac loai, bao gdm nha d, nha lam viec cua cac ca sd kinh tl, nha diing vao viec san xuit kinh doanh (nha xucmg, nha kho, khach san, cira hang...) va cae vat kiln triic khac xay dung tren dit.
2. Dat cac loai, bao gdm dit d, dit xay dung cdng trinh, dit dung vao viec san xuit phi ndng nghiep hay san xuit ndng nghiep,
Ddi tucpng danh thul trong Diiu nay khdng bao gdm cac trudng hcpp dupe qui djnh tai Dieu 3 dudi day.
Tal chinh THANQ 9/2009 35
NGHIRNf^ini-TRAO BPI
• Di5'; tircmg khdng thudc dien ddnh thue (Dieu 3): Dl nghi can nhic dua them vap diiu nay: "Nha, dit cua cac CP quan ngoai giao lien quan den cac cam kit qudc te hpSe cac Hiep dinh tranh danh thue 2 lln ma Cbinh phu Viet Nam ky kit cd qui dinh khdng thu thul nha da't'.
• Ngirdi nop thue (Dieu 4): De nghi vilt lai khpan 2 nhu sau: "Trpng tiudng hcpp cd tranh chip hpac chua cd du diiu kien de xac dinh rp quyen hcpp phap vl sd huu nha hpac sd- dung da't thi ca nhan hay td chile dang true tilp sir dung nha, da't la ngudi ndp thul. Viec ndp thue nay khdng cd gia tri la can cii phap ly cdng nhan quyIn sd hiiu nha hay quyIn sir dung dit chinb thiic cua nguiM ndp thul".
• Cdn cu linh thue (Dieu 5): Dl
dupc ap dung thep bieu thue liiy tiln tung phin tinh theo nam... (ghi theo khoin 1 Diiu 7 trong du thao Luat nhung khdng ghi la nha d).
• Dieu 7: Di nghi chuyen thdnh:
"Cdn cir linh Ihue dd'i vdi dd'i":
1. Dien tich dat tinh t h u l la tpan bd dien tich d i t thuc t l dang sii dung vap eae muc dich khae nhau, bao gdm d i t d, d i t xay dung cdng tiinh, d i t Sli dung san xuit phi ndng nghiep hay sin xuit ndng nghiep, khdng phan biet la sii dung hop phap hay khdng hcpp phap.
Trpng trudng hcpp dien tich dat dupc Nha nudc giao nhilu hon d i t dang Sli dung thi thul danh tien tpan bd dien tich dit dupc Nha nudc giap.
2. Gia tinb thue dit: Ghi theo muc cac muc b va c khoan 2 Diiu 6 trong du thao luat thul nha, dit.
Ludt thue nha, ddt co lien quan mdt thiet den quyen Ipi vd nghia vu cue hdu het cdc hp ddn cu'. Do do trong vice nghien cuu, xdy dung chinh sdch, dgc biet vdi cdc bieu thue luy tien, cdn td chuc tdt cdc cupc dieu tra, phdn tich sd lieu dc dinh dupc cdc muc thuc sudt phiJ hpp.
nghi ghi: Can eii tinh thue nha, dit la dien tich, gia tinh thue va thul suit (them dien Hch).
Gia tinh thue nha, da't dupe dn dinh trpng vdng 5 nam ke ttr nam tinh thul diu tien thep qui dinh ciia luat nay (khpan 3, Diiu 6 chuyin len).
• Dieu 6: Di nghi chuyen thdnh:
"Cdn cu tinh thud ddi vdi nhd":
1. Dien tich nha tinh thue la toan bd dien Hch nha xay dung, bap gdm:
cdng trinh chinh (nha d, lam viec, sin xuit kinh doanh), cdng trinh phu (nha blp, nha tim, nha ve sinh), ban cdng, hanh lang. Id gia, diing rieng eiia mdt can hd trpng nha chung cu hpac nha thudc quyIn sd hiiu hcpp phap cua ca nhan hay td chiic. Dien ti'ch cua cdng tiinh phu hay ban cdng, hanh lang. Id gia dupc qui ddi theo qui dinh cua co quan cd tham quyIn vcM timg Ipai nha".
2. Gia tinh thul (dupc qui djnh thep muc b va c, khpan 2 Diiu 6 trong du thao Luat thul nha da't).
3. Thul suit ddi vcM eac loai nha
3. Thue suit: Neu ducpc chip nhan danh thue ca vap da't san xuit ndng nghiep thi d l nghi thay ddi bieu t h u l theo ndi dung liiy tien nhu Bing 1.
Han miic dit lam can cii tinh thue la han mile dit giao {vai trudng hap mcii dupe giao) hoac ban miic dupc cdng nhan (vcM trudng hcpp dang sii dung) theo qui dinh cila ca quan nha nudc ed tham quyln.
Dit d vcri nha nhilu ting, nhilu hd d, nha chung cu, da't san xuat kinh dpnh phi ndng nghiep ap dung thue suit chung la 0,03%.
Trudng hcpp mdt manh d i t khdng tach rieng dupc dien tich sii dung vao cac muc dich khac nhau de ap dung thue suit thich hcpp vcii timg Ipai dat thi thul dupc tinh chung tien tpan bd dien Hch ciia minh dit thep thul suit ciia Ipai dat ehiem ty trpng Icin nhit.
• Miin thue (Diiu 10)
D l nghi them khpan 9 "Miin t h u l trong 5 nam dd'i vcM nha va d i t cua nhiing hd dan cu van chai tren sdng len dinh eu dn dinh lau dai tien da't
liln thep chu truong khuyin khich cua cbinh quyln dja phucmg" (Tren thuc te, h i u bet gia tii nha d i t tipng cac trudng hop nay thudng thap va dupc bueing thue suit 0% nhung can ghi thanh mdt khoan qui dinh trpng Luat thue de the hien su quan tam cua Nha nudc v l van d l nay). Khpan 9 cu: "Cac trudng hcpp khac theo qui djnh ciia Chinh phu" chuyen thanh khpan 10.
• Vi dieu khodn thi hdnh Neu Luat t h u l nha, dit dupc ap dung ca vcri d i t san xuit ndng nghiep thi trong Diiu 12 cin bd sung viec bai bd Luat t h u l sir dung dit ndng nghiep.
Ve td chij-c thirc hien
Luat thue nha, d i t ed lien quan mat thiet d i n quyln Icpi va nghia vu eua h i u h i t cac hd dan cu. Do do trong viec nghien ciiu, xay dung ehinh sach, dac biet vcM cac bieu thul liiy tien, cin td chiic tdt cae cude dieu tia, phan tich sd lieu can than de djnh dupc cac miic t h u l suit phii hcpp vdi kha nang ddng gdp cua dai bd phan nhan dan, nhit la vl thul dit dcac hp ngheo va cdng nhan vien ehiic cd thu nhap tha^p.
Yeu ciu ddng vien cap vdi nhimg ngudi cd nhieu nha, d i t de dim bao su cdng bing, hcpp ly giu-a cac tang Idp dan cu la mpt chu trucmg diing d i n nhung se r i t phiic tap tipng to chiic thuc hien. Ci n ed nhiing bien phap quan ly, giam sat that chat che, mang tinh kha thi ttr CP sd mcii hy vpng ban che dupc tinh trang tach luat, phan tan nha d i t eho nhilu chu de trdn lau thue. Nlu khdng lam dupc tdt yeu ciu nay thi cac bieu thue luy tien se mat tac dung, het y nghia.
Luat thue nha, d i t cd nhilu ndi dung mcM vcM nhan dan. C P quan t h u l cin tang cudng phdi hcpp vdi cac ea quan lien quan (quin ly nha dat, xay dung, dja chinh, vat gia...) de co nhiing tai lieu ban d i u diy du vl tinh hinh nha d i t lam can cii tinh thue dupc chinh xac. Ddng thdi, ed su phoi hap voi cac td chiic Dang, chinh quyln, dpan the cac cip va cac co quan thdng tin dai chung tang cudng tuyen truyin, giai thich cu the de tianh thu dupe su ddng tinh ung hp ciia cac ting Icip nhan dan va trien khai thuc hien dupc thuan lpi, dat
hieu qua cap. $
Tai chinh T H A N G 9/2009
