I Thanh tra M l C H I N H
DiNH HirONG XflV DUNG lUflT THUf Tfll SAN d VICT NAM
LAN PHUONG
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AM trong ChUdng trinh Cai each he thdng thue ma Thii tudng Chfnh phii da phe duyet eiing vdi viee DU an Luat Thue tai san duge dUa vao trong ehUdng trinh xay dung luat, phap lenh nhiem vu khda XII (2007 - 2011) eiia Qude hdi, nen trong thdi gian tdi, Luat Thue tai san se duge ban hanh de ap dung tai Viet Nam.Day la mgt loai thue tuy khdng mdi nhung eung dat ra nhieu van de can ban thao ky them de phue vu true tiep cho viec soan thao dU an Luat Thue tai san. Trong dd can lam ro mgt sd van de nhU Thue tai san la gi, ban chat kinh te eiia nd, vai trd vj tri ciia thue tai san treng he thdng ehinh saeh thue ndi ehung? Vi sao phai danh thue tai san, danh thue tai san vao tai san eiia ddi tugng nao, cd danh thue tai san vao phap nhan khdng?, thue tai san va thue danh vao dat dai ra sao?.,.
Nhu vay, cd the ndi thue tai san nhu ten ggi ciia nd la thue danh vao tai san. Tai san la khdi lugng eiia eai ciia mgt thdi diem nhat djnh nao dd. Theo Bg Luat Dan sU nudc CHXHCN Viet Nam thi tai san bao gdm bat dgng san va dgng san. Bat dgng san la dat dai, nha, cong trinh xay dung gan lien vdi dat, cac tai san khae gan lien vdi dat. Dgng san la nbiJmg tai san khdng phai la bat dgng san trong dd tai san bae gdm vat ed thUe, tien, giay td trj gia duge bang tien va cac quyen tai san.
Tai san va thu nhap deu la nhirng khdi lugng eiia eai, Tai san va thu nhap chi khac nhau d each thire xae djnh theo thdi gian, Tai san la khdi lugng eiia eai hien ed d met thdi diem nao dd bao gdm ea sd luy ke eiia eae thdi ky trUde do. Thu nhap la khdi lugng eiia eai thu dugc trong khoang 1 thdi gian nao do khdng bao gdm sd luy ke eiia cac thdi ky trude dd. NhU vay, tai san eung la thu nhap, cho nen nd thude loai thue true thu, mgt loai thue danh tnic tiep vao thu nhap.
Hien nay, cae ehi'nh saeh thu lien quan den tai san hien hanh gdm ed: Tien sir dung dat, tien thue dat, phi tham djnh cap quyen sir dung dat, thue sir dung dat nong nghiep, thue nha dat, thue chuyen quyen sir dung dat, thue thu nhap tir boat dgng chuyen quyen sir dung dat, le phi trudc ba, le phi dang ky, cap bien phUdng tien giao thdng, xe may ehuyen dung, le phf cap bien sd nha, le phi cap giay ehimg nhan quyen sd hi/u nha, quyen sd huru edng trinh xay dung, le phf cap ehimg chi eho tau pha, phf kiem djnh an toan ky thuat va chat lugng thiet bj...Loai tri/ nhirng khoan thu mang ti'nh chat dieh vu, hoan tat thii tuc hanh ehinh vdi mire thu tha'p nhU phi tham djnh cap quyen sir dung dat, phi kiem djnh, le phf dang ky... Cdn ed met sd khoan thu ehinh, mang ti'nh chat thue ed the dugc xep thanh 3 nhdm phii hgp vdi qua trinh edng nhan va sir dung tai san nhU Cae khoan thu khi nha nude edng nhan quyen sir dung tai san va
khi dang ky quyen sd hi/u, quyen sir dung tai san, eae khoan thu khi sir dung tai san va eae khoan thu khi ehuyen quyen sirdung tai san. Cu the nhutien sirdung dat, tien thue dat, le phf trUde ba; thue sir dung dat ndng nghiep, thue dat, thue ehuyen quyen sir dung dat, thue thu nhap ddi vdi boat dgng chuyen quyen sirdung dat.,.
Tuy nhien, do ti'nh phap ly ciia mgt sd ehi'nh saeh thu khdng eae, de ti'nh phire tap ve quy trinh xae djnh can cii ti'nh thue, do ehe do m i i n giam qiia nhieu nen hieu qiia eiia he thdng chinh saeh thu ddi vdi tai san ehUa dam bao dugc edng bang xa hoi, ehUa ngan ehan dau eg va miJfe ddng gdp ciia cac loai thue nay vao ngan sach cung qua khiem tdn, ehi khoang 7,02% tdng thu ngan sach Nha nUde, 1,55%GDP va kha nang ddng gdp ehe ngan sach dja phUdng ehi dat 5,66% trong khi dd eae nude nhu Indonexia ddng gdp eho ngan sach la 13,4%, An Do la 10,7% va Philipin la 13,4%.
Ben eanh dd, mac dii da cd nhieu thay ddi ve nhan thire va quan ly ddi vdi dat dai nhung nen tang ciia he thdng chinh saeh thu tai ehinh ddi vdi tai san van ehii yeu dUa vao bdi eanh kinh te xa hoi dau nhung nam 90 eiia the ky tn/de nen ed nhi/ng diem da lae hau va khdng edn phii hgp. Chinh saeh khuyen khieh phat then nen kinh te djnh hudng thi trUdng dUdng nhUchUa duge thUe hien day dii trong he thdng thue tai san, the hien rd rang qua viee loai tri/ thue nha ra khdi sae thue nha, dat. Nhimg dieu ehinh sira ddi den thdi diem hien tai nhu viee dieu ehuyen thue ehuyen quyen sir dung dat ciia cae td ehire va DN sang dien phai nop thue TNDN ehUa the xem la cuoc tai thiet can ban he thdng thue tai san. Mat khae, v i n edn met sd ehi'nh saeh ehdng eheo giira eae loai thue va phf ddi v6i ciing mdt sd ddi tugng ehju thue nhuThue TNDN va Thue ehuyen quyen ddi vdi heat dgng chuyen quyen sir dung dat; le phi trudc ba khdng thu ddi vdi dat giao lan dau, nhung eae lan ehuyen nhugng tiep theo lai thu,,, Va lai, eae can cit tinh thue ddi vdi dat dai khdng ddng nhat, thue sir dung dat ndng nghiep, thue dat thi tinh theo hang dat va djnh sua't thue, cdn eae leai khae thi tinh thee khung gia 188,.. d i n den viee khdng binh dang ve mire thue phai nop gii/a eae ddi tugng sirdung dat. Can eir tinh tien thue dat eung dUa tren dien tich va khung gia 188 vdi he sd dieu ehinh la 0,5%, hdn niia, khi thue dat khdng edn phai nop le phi trude ba.., De dd, neu se sanh ve nghTa vu tai chinh giira tra tien thue dat vdi tien thu sir dung dat thi tra tien thue dat tha'p hdn dang ke,
Xet Xii khia eanh quan ly thu ed the thay he thdng tinh thue hien hanh khdng phai lue nao eung "bao dam viee tranh va trdn nop thue" mae dii thee ehinh sach eae ddi tugng sirdung dat phai nop eae khoan thue lien quan nhung do khdng bj rang bude ve mat phap ly ehat ehe nen nhieu trUdng hdp chuyen nhugng tai san chi viet giay trao tay, ddng thdi, de phan chia traeh nhiem giifa cac cd quan quan ly nha nUde da lam cd quan Thue
,.,uii 10-20081
I Thanh tra M l C H I N H
khdng ed traeh nhiem tdng the trong edng tae eUdng che thi hanh thu, Neu so sanh vdi eae nUde trong khu vUc nhu Singapo, Indonexia, Trung Qude, Nhat Ban cho thay hau het cae nUdc nay deu ed he thdng thue lien quan den tai san, nhUng nd ddn gian va phii hdp vdi cac quy ehuan qude te hdn,
Neu thue tieu diing ed tinh luy thoai thi thue tai san ed tinh luy tien. Tae ra thu nhap la phai nop thue, nhUng vi la thue true thu nen khd thu va khdng nen thu eao.
Thue tieu diing thi tUdng ddi de thu hdn nhung lai ed tinh luy thoai, khdng edng bang hgp ly. NgUdi cd thu nhap eao va rat eao thi cung chi tieu dimg d mgt mi/e nae dd, tham chf lai la ngudi rat tiet kiem, de danh. Vi vay, can thiet phai danh thue tai san de dam bao cdng bang, hgp ly va phat huy tdt nhat cac ehufe nang eua thue. Thue tai san la thue true thu, la met trong ba loai thue khdng the thieu dugc trong ed cau he thdng chinh saeh thue eiia mdi nude. Mue di'eh ciia thue tai san la loai thue danh vao thu nhap nham gdp phan dgng vien edng bang, hgp ly gii/a eae tang Idp dan cU. Chi danh thue tai san vae ngUdi hudng eudi eung la ca nhan vi neu danh thue vao tai san ciia DN - chfnh la vdn de kinh deanh thi se lam cut vdn DN, ban che tieh tu vdn de md rgng SXKD. Va lai, thu nhap tao ra tirtd chiJre, rdi ti/td chiic se chuyen thanh thu nhap eiia ea nhan dudi nhieu hinh thiic ma thdi,
Cd le dd, ChUdng trinh xay dUng Luat Thue tai san ed the tap trung vao met sd ndi dung chinh nhu loai bd thue ehuyen quyen sir dung dat (da duge dUa vao thue thu nhap), thue tai nguyen (ehi thu ddi vdi tai nguyen khai thae, dat de khai thae tai nguyen dd dUOe xep vao dat sir dung eho muc dieh phi ndng nghiep), va le phf dja ehinh trong qua trinh nghien ciru thue tai san, Cdn cac loai thue sirdung dat ndng nghiep, thue nha dat, thu tien sir dung dat, thu tien thue dat, le phi trUde ba la eae loai thu tai ehinh can nghien ciru them trong qua trinh xay dung Luat thue nay.
Theo y kien ciia Ong Quach Diic Phap - Vien nghien cdu Tai chi'nh thi d Viet Nam, do cdn cd nhung han che ve nhieu mat, dac biet la nhung ban ehe ve cd sd ha tang xa hdi, eho nen ehua the va cung chUa that can thiet ap dung thue tai san danh tdng hgp vao tai san tjnh ciia timg ca nhan, tire la thue tai san vdi dung nghTa eua nd. Ong cung dUa ra mgt sd djnh hudng ve thue tai san d nUde ta trong thdi gian tdi nhU: Can phan biet gitra thue thu nhap va thue tai san de viec thue hien dUde minh bach, khdng chdng eheo va khdng bdp meo theo y chii quan cua ngudi thira hanh (thue tai san va thue ke thiia tai san).
Thir hai, can phan biet git/a thue tai san va thue danh vao tai san; thue tai san va thue danh vao thu nhap do tai san tao ra nhU hoa Idi tren dat, thu nhap tii eho thue tai san, thu nhap ti/chuyen nhUdng tai san...
Thd ba, nen sir dung nhieu loai thue, tire la ap dung timg loai thue tai san phii hdp vdi timg loai tai san, vi du nhu thue sir dung dat, thue sd htili nha, thue dang ky sir dung phUdng tien giao thdng van tai....
Tuy nhien, dng eung che rang nen ke thi/a va hoan thien eae ehinh sach thu hien hanh ddi vdi tai san. Chang ban nhU cac loai thue suf dung dat, thue nha, thue dang ky sir dung tai san, phUdng tien giao thdng ehinh la thue tai san, da dUde phan chia ra timg loai cho de lam, d i duge cha'p nhan, Va thue tai san eung nen xay dUng theo hudng nay de tao dieu kien md rgng dan dan tien tdi mgt Luat Thue tai san day dii va edng bang...
Cdn nhieu y kien khae nhau, ed y kien eho rang khi xay dung Luat Thue tai san can nghien ciru eho ddng bo vdi Luat Thue TN ea nhan, va can dUde lay y kien eiia eae ed quan ddan the, cae tang Idp dan eU... Dd la mot dieu binh thUdng va dang mimg vi Thue Tai san v i n dang treng qua trinh thu thap thdng tin de phue vu cho qua trinh nghien ciru, soan thao. Cang nhieu y kien ddng gdp se giup cho bg luat thue cang hoan thien bdn.B
Trung Quoc: Hon 4.000 quan tham tron ra niroic ngoai se bj trimg trj
Q
UAN chirc cap cao nganh kiem sat Trung Qude vi/a cho biet nhung quan tham chay trdn ra nude ngoai se khd thoat tgi khi Chinh phu sap dat dugc thca thuan hgp tae ve phap ly vdi nhieu qud'c gia tren toan the gidi.Ong Tdng Giang Thanh, Phat ngdn vien Vien Kiem sat nhan dan tdi cao (SPP), eho biet, viec hdp tac tap trung vac thu thap bang chirng, truy tim va d i n do nhirng quan chirc Trung Qude bj tinh nghi pham tdi tham nhung, bude phai hoan tra khoan tien da bien thO.
"Quan chirc tham nhung can bj phap luat trimg tri d bat ky ndi nao ehiing lan trdn", dng Tdng canh bao tren td China Daily.
^ Tuyen bd eua dng Tdng dugc dUa ra sau khi toa an d Las Vegas (My) budc tgi hai cUU quan chirc ngan
hang Quang Ddng la Xu Chaofan va Xu Guojun da pham tgi tham nhung va riTa tien Ien tdi gan 500 trieu USD trong sudt 10 nam.
Day la vu lam thut ket va rCra tien Idn nhat trong ljch suf nganh ngan hang Trung Qud'c. Hai quan chiifc nay bj bat khi dang la'n trdn d My nam 2004. Vd cua hai quan chirc nay cung bi budc tgi. Theo ljch trinh, hai cUU quan chirc Trung Qud'c tham nhung se bj tuyen an vao ngay 24/11.
dng Tdng cho biet chinh quyen Trung Qud'c da giup Cd quan luat phap My thu thap bang chi/ng chdng lai hai quan chire ngan hang tham nhung. Theo ong Tdng, viec hai quan chirc bj dUa ra xet xir la tin hieu canh bao ddi vdi cac quan tham rang My khdng cdn la viing dat lan trdn an toan.
Khdng chi d My, ngay 22/8/2008, chi'nh quyen Canada cho biet, Deng Xinzhi, ngUdi Bac Kinh, ke tinh nghi chi'nh trong vu li/a dao 2,94 trieu USD da bi dan
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So 76 ( I han" 10-20081
