NflHI^N OirU - T R A O n f t l
Thue tai san 6 Viet Nam:
•
Nen van dung nhU the nao?
PGS., TS. QUAOH DirC PHAP Vien Khpa hpc Tai chinh
Time tai san la mot loai thue danh vao tai san va hien duoe ap dung phd bien d nhieu nude tren the gidi. Ddi vdi nude ta, viec nghien cuii ban hanh Luat Thue tai san da duoe quy dinh rd trong
Chuong trinh xay dung phap luat ciia Qudc hdi khda XIL Day la mot sac thue tuy klidng mdi nhung cung dat ra nhieu van de can
trao ddi, can nhae trong qua trinh xay dung va soan thao cac quy dinh ciia du an Luat Thue tai san.
Khai niem ve thue tai san
Dung nhu ten gpi, thue tai Siin la mdt locii thue danh vao tai san. Tai Scin la khdi lupng ciia Ccii d mdt thin diem nhcit dinh nao dd. Theo dieu 172 cua Bd Luiit dan sir nude Cdng hoa xa hdi chu nghia Viet Nam (1995) thi tai san bao gdm wit eo thuc, tien, guiy to tn gia dupe bang tien va cac quyen tai san. Tai Scin va thu nhap deu la nhirng khdi hrong
cua cai. Tai san va thu nhap chi khac nhau d each thuc xac dinh theo thdi gian. Tai san la khdi lupng cua eai hien cd d mdt thdi diem nao dd, bao gdm Cci so luy ke eua cae thdi ky trude dd (thi dy tai thdi diem ngay 1/6 hocie 31/12 hang nam...). Thu nhcip la khdi lupng cua Ccii thu dupe trong mdt khocing thdi gian nao do, khdng bao gdm sd liiy ke eua cae thoi ky trude do (thi dy thu nhap trong 6 thang hoae 1 nam). N h u Vciy tai san cimg la
38
thu nhap, thu nhap dupe tich luy lai thanh tai san. Thue danh vao tai san la danh vao thu nhcip, cho nen nd thudc loai thue trye thu, danh true tiep vao thu nhap.
Ve ban chat kmh te, thue tai san la mdt phan thu nhap ciia ngudi ndp thue dupe Nha nude ddng vien vao NSNN.
Co sd ngudn thu ciia thue tai san ehinh la khdi lupng ciia Ccii eua nguoi ndp thuc. Khdi luong ciia cai eua nguoi ndp thue cang Ion thi sd thue thu
Tai c h i n h thang 9/2008
dupe cho Nha nuoc cang nhieu va ngupc lai. Do dd cd thd noi, thue tai san la cdng cu phan anh kha rd tuong quan "dan giau thi nude manh".
S ^ can thiet cua viec ap dung thue tai san
Nha nuoc thu thue la ddng vien mdt phan thu nhap trong tdng sd thu nhap eua ngudi nop thue, dd ehi dimg cho nhung cdng viec trong qua trmh thye hien chuc nang cua Nha nude. N h u tren da phan tich, tai san ciing la thu nhap; thu nhap dupe tich liiy lai thanh tai san.
Nhung thu nhap ngay tu khi phat sinh da bi danh thue thu nhap rdi (thue thu nhap doanh nghiep, thue thu nhap ca nhan), thu nhap bien thanh tat san lai danh thue vao tai san, nhu vay lieu ed danh thue trung lap hay khdng? Chang han, qua tnnh di lam ed thu nhap (tien luong, tien cdng) da ndp thue thu nhap ea nhan rdi, ddng tien tieh gdp lai dem mua dat, lam nha lai bi danh thue nha dat...
Ve van de nay can tim hieu ngupc trd lai Iy thuyet tai sao phai sir dung ca he thdng thue gdm nhieu loai thue, ma khdng sir d u n g 1 locii thue duy nhat. Ve Iy thuyet, mdt he thdng thue cd the chi dya tren mdt loai thue, tham ehi ngay ca trong trudng hpp chi cd mdt sac thue. Le duong nhien trong dieu kien nhu vay thi ngudi ta se lya chpn loai thue nao, sac thue nao cd kha nang bao quat dupe ngudn thu rdng khcip nhat, dd qucin Iy thu nhat va cd kha nang mang lai sd thu Ion nhiit. Xem ra trudng hop thue doanh thu la eo nhieu uu diem ndi trdi hon Cci. Tuy nhien cho den nay, hau nhu tat Cci eac nude tren the gidi deu lya chpn mdt he thdng gdm nhieu loai thue va khdng nuoc nao ap dung ehi ed mdt sac thue.
Nguyen nhan eua viec phai ap dung he thdng gdm nhieu loai thue la bdi ehi ap dung mdt he thdng thue thi moi ed the dap ung dupe tat ea cac yeu cau de ra va mdi dam bao dupe tmh linh hoat, da dang, don gian, rd rang, de dupe chap nhcin trong thyc te. Van de dat ra tiep theo Li sd lupng bao nhieu locii thue trong he thdng thue ay la phu hop?
Thuc tien cho th.iy, ve sd lupng
cu the ciia tung sac thue thi cd thd nhieu It khac nhau giua eac nuoc, nhung suy cho cung thi deu gdm co 3 loai thue la:
- Loai thue danh vao thu nhap khi thu nhap dupe tao ra (thue thu nhap);
- Loai thue danh vao thu nhap khi thu nhap dem ra su dung (thue tieu dung);
- Loai thue danh vao thu nhap khi thu nhap trd thanh tai san (thue tai san).
Neu thue tieu dung eo tinh luy thoai thi thue thu nhap, thue tai san ed tinh luy tien. Tao ra thu nhap la phai nop thue, nhung vi la thue true thu nen khd thu va khdng nen thu cao. Thue tieu dung thi tuong ddi de thu hon nhung lai co tinh luy thoai, khdng co tinh cdng bang hpp Iy. Nguoi ed thu nhap cao va rat cao thi ciing ehi tieu dung d mdt muc nao dd, tham ehi lai la ngudi rat tiet kiem, dg danh.
Ty nhung ly do tren ed thd di den ket luan la, can thiet phai danh thue tai san de dam bao cdng bang, hop ly va phat huy tdt nhat eac ehue nang ciia thue. Tren thue te, thue tai Scin la thue true thu, la mdt trong ba locii thue khdng the thiini dupe trong co cau he thdng chinh sach thuc cua mdi nude.
Tai san nao la dd'i ti/dng danh thue tai san?
Cd the tra Idi dupe rang, ehi danh thue tat san vao tai san cua cae ea nhan, the nhan; khdng danh thue tai san vao tai Scin cua td chuc (phap nhan). Vi sao vay?
77nr nhat, muc dich cua thue tai san la loai thue danh Vcio thu nhap nham gdp phan ddng vien cdng bang, hpp Iy giua cac tang lop dan cu; tai san cua td chuc gdm 2 loai ddi tupng: ddi vdi co quan hanh chinh, don vi sy nghiep thi tai san la phuong tien lam viec (cd the do ngan sach cap) nen khdng thudc ddi tupng dpng vien, dieu tiet. Ddi vdi doanh nghiep, tai san la vdn de kinh doanh. Neu danh thue vao tai san se lam cut vdn, han che tich tu vdn de md rdng san xuat kinh doanh. Melt khac, thu nhap tao ra tu td chiic rdi se chuyen thanh thu nhap ciia ca nhan dudi nhieu hinh thuc, Vl Viiy chi danh thue tai san vao nguoi hudng cudi cung la ca
nhan.
77iu hai, thue tai san la loai thue true thu, CO tmh luy tien d^ dam bao su cdng bang, hpp ly trong phan phdi va huy ddng ngudn luc tai chmh. Nhung tai san eiia td chuc (phap nhan) la thudc sd huu cua nhieu ngudi, voi nhieu quy md cao, thap khac nhau, voi nhieu loai hmh CO cau khac nhau (ve chung loai, ve dd tdt xau, cu mdi, ve doi va loai hinh cdng nghe khac nhau...) nen viee danh thue tai Scin vao tai san eua td chuc la khdng phu hop.
M6\ quan he giuTa thue tai san va thue danh vao dat dai
Dat dai la mdt loai tai san dae biet VI dat dai la co han nhung viec su dung dcit dai la vd han. Dat dai ed dac diem la neu thudng xuyen cham chut cho no thi d.it dai cung duoe su dung cang tdt theo nhieu nghia. Cd nhan cd cau "ngudi ludi chu dat khdng ludi" va "tci'c d.it t.ic vang". Dat dai con la ngudn tai nguyen quy hiem ciia qudc gia do ca dan tdc ta qua hang nghm nam gin giu va bdi dap mdi co duoe.
Danh thue vao dat dai la can thiet, no cung nhu mdt loai thue danh vao tai nguyen quy hiem eiia qudc gia. Tuy nhien, do dat dai la loai tai san dae biet, eo tinh tai nguyen nen thue danh vao moi loai dat dai, khdng phan biet dat dai cua the nhan hay phap nhan. Nhu vay, thue danh vao tai san la dat dai khdng hoan toan ddng nghia nhu voi thue danh vao eac loai tai san thdng thuong khac (nhu eac loai san vat hay tien).
Djnh hudng thue danh vao tai san d ni/dc ta trong thdi gian tdi
Co sd dao ly eua van de thue tai san va thue danh vao tai san la kha ro rang. O Viet Nam, do con eo nhimg han che ve nhieu mat, dac biet la nhung han che ve co sd ha tang xa hdi, cho nen chua the va cimg chua that can thiet ap dung thue tai Siin danh tdng hop vao tai san tinh ciia tung ca nhan, tue la thue tai Scin vdi dung nghia cua nt>.
Ve dinh hirong thue tai saii o nuoc ta trong thai gum toi, chung tdi eo
T i i chinh thing 9/2008 3 9
NfiHiPN n i r i l . T R f l n n r t i
mdt sd y kien nhu sau:
Thu nhat, can phan biet giOra thue thu nhap va thue tai san de viec thyc hien dupe minh bach, khdng chdng cheo va khdng bdp meo theo y chu quan eua ngudi thua hanh (thue tai san va thue thua ke tai san).
Thii hai, can phan biet giiia thue tai san va thue danh vao tai san;
thue tai san va thue danh vao thu nhap do tai san tao ra (hoa Ipi tren dat, thu nhap tu cho thue tai san, thu nhap tu chuyen nhupng tai san).
Thii ba, nen sir d u n g nhieu loai thue, tuc la ap dung tung loai thue tai Scin phu hpp vdi tirng loai tai san (thi du nhu thue sir dung dat, thue sd huu nha, thue dang ky su d u n g phuong tien giao thdng van tai...).
Thu tu, nen ke thua va hoan thien cae ehinh sach thu hien hanh ddi vdi tai san, trong do can luan giai ro 2 diem:
Mdt la. cac loai thue su d u n g dat, thue nha, thue dang ky su d u n g tai san, phuong tien giao
thdng (le phi trude ba hien hanh) ehinh la thue tai san, nhung dupe phan chia ra tung loai de de lam, de chap nhan, tao dieu kien md rdng dan theo tien bd eua quan Iy hanh ehinh nha nude, tien tdi thue tai san day dii va cdng bang.
Hai la, trude mat nude ta chua the va chua nen cd mdt luat thue tai san tdng hap, chung chung chua mang tinh kha thi. Dieu nay bat ngudn tu viee xac dinh dieu kien can va du de ap dung thue tai san.
Dieu kien can la phai cd tai san chiu thue va dieu kien du la tai san dd phai kiem soat dupe. Don gian la phai cd tai san thi mdi danh thue, nhung cd tai san ma tai san dd thudc dang khdng kiem soat dupe thi cimg khdng thu dupe thue va se dan den khdng cdng bang. Chang han, neu 2 ngudi cung cd mdt lupng gia tri tai san bang nhau, mdt ngudi ed tai san bang hien vat la 1 ngdi nha (tri gia 100 trieu ddng), mdt ngirdi khac cd 100 trieu ddng tien mat eat giCr d trong nha. Ro rang
thue tai san ehi danh dupe vdi trudng hop thu nhat vi sy hien dien cua ngdi nha la kho eat giau; ngupc lai 100 trieu tien mat Ccit giir d trong nha thi rat khd cd the biet dupe nen khd ed thd thu dupe thue.
O nude ta hien nay, do cdng tac quan ly hanh chinh, kinh te chua cho p h e p kiem soat dupe tat ea eac d a n g tai san (nhat la viec eat giu kim khi quy, da quy, ngoai te, trai phieu, cd phieu...) cho nen bude dau thue tai san chi ed the danh vao mdt so tai san hiru hinh ma phap luat quy dinh phai d a n g ky quyen sd hCru.
Chinh vi vay, trong chien lupe cai each thue den nam 2010 ed ghi rd: thue tai san la loai thue dieu tiet mdt phan thu nhap eua nhung ea nhan ed quyen sd hiru, quyen sir d u n g tai san Li nha, dat, dtd, tau, thuyen, sung hoi... va hudng hoan thien la phai tung bude md rdng dien tai Scin chiu thue de dam bao sy cdng bang trong chinh sach ddng
vien ciia nha nude. ffi
• Tiep theo tr. 19
xay dung vao mot dau moi va co phan cap ro rang de tranh tmh
trang triing cheo nhu hien nay khi cong bo cac dmh mirc, don gia...
Cac eo quan quan Iy chuc nang eua Nha nude can phdi hop nghien cuu de ban hanh ddng bp cac can cu phap ly nhu siuit vdn dau tu, dinh muc don gia d u toan phue vu quy tnnh xac dnih gia san pham xay dung (tdng mirc dau tu, tdng d y toan, dy toan eac hang muc cdng trmh) ciing nhu cac van ban huong dan phuong p h a p Lip gia san pham xay d y n g ddi vdi nhiing cdng tnnh thudc d y an sir d u n g vdn ngan sach theo eac giai do.an eiia qua tnnh dau tu va xay dyng.
C.in thu thap va su dung eac thdng tin ve gia dupe tieh luy tir eac d y an dau tu xay d y n g trong nhieu nam qua de hoan thanh he thdng
dinh mue va don gia xay dung.
• Hoan thien co cau tung khoan muc chi phi mot cach thong nhat va phii hpp vdi then khai tren thuc te:
Xay d u n g danh muc, lya chpn p h u a n g phap tmh chi phi chung phu hpp vdi tinh hmh thyc te trong nude, khu vyc va qudc te trong tung thoi ky. Tri sd dinh mirc chi phi chung phai phu hpp vdi quy md, tinh chat eua tung loai cdng trinh, cdng tac xay lap...
• Hoan thien va co hudng dan chi tiet ve cong tac dau thau:
Trong cdng tac dau thau, can nghien cuu de ra nhirng quy dinh cu the ve eac can cu va p h u a n g p h a p lap gia d y thau, giup cho nha thau phat huy dupe n h u n g the m.anh rieng cua minh trong qua trmh xac dinh gia d u thau. Trong thyc te, gia d y thau dupe tinh toan khdng phai dua tren co sd don gia ndi bp ma thudng dua vao don gia
do CO quan cd tham quyen cua Nha nude ban hanh ciing nhu cae dinh miie chi phi tinh theo ty le dupe quy dinh ddi vdi viee lap du toan h.ang mue cdng t n n h hay tdng du toan cdng trinh lam cho gia du thau khdng ph.in anh d u n g chi phi thuc te xay d y n g eua nha thau.
• Xay dirng quy trinh cong khai hoa viec quyet toan cong trinh:
Cdng tac quyet toan vdn dau tu, d y an hoan thanh la khau cudi cung trong quan ly vdn dau tu xay dung CO ban de cdng nhan tinh hop phap, hop Iy ve su d u n g vdn dau tu, tao ra tai san ed dinh cho nen kinh te.
De nang cao chat lupng quan Iy gia, chi phi trong xay dyng, can phcii xay d y n g quy t n n h va cdng khai hoa viee kiem tra, kiem soat, thanh quyet toan vdn dau tu. Day cung la giai p h a p tai chinh quan trpng de ngan ngua lang phi that thoat vdn
dau tu cua Nha nude. 9
Tien thue la cua dan, , ^
do dan dong gop
'^>'*^^ DE PHUC VU LOI ICH CUA N H A N D A N
rJHUENHANUUC.-;
T i i chinh thing 9/2008
