TAr M l CdNG rilAlNG
DOANH NGHIEP CHUYEN NHI/0NG BAT DONG SAN d VIET NAM:
KHE HOf PHAP LUAT VA KHUYEN NGHI
• NGOTH! HONG ANH
T 6 M TAT:
Quy dinh phdp ludl ve da't dai, dau iff, doanh nghigp, kinh doanh ba't dpng san, thue va cdc quy dinh phap luat khde co lien quan d Viet Nam hien nay con chffa chdt che, khong phii h^p, nhieu khe hel, dan de'n hau qua thffc te nhieu doanh nghiep c6 hoat d6ng chuyen nhffdng bd't dOng sdn nhffng lach thue bdng nhieu hinh thffc. phffdng cdch khac nhau, gay thd't thodt ldn do'i vdi ngSn
•sdch nha nffdc, ldm anh hffdng moi trffdng kinh doanh, ldc dong xa'u den kinh te - chinh tri - xa hpi d Viel Nam hien nay.
Tac gid nghien cffu cdc quy dinh phap ludt, iren cd s6 phan tich, so sdnh, tdng hdp tff cdc dff lieu thong ke. nghien cffu cu the mot so'tru'dng hdp gid dinh de tha'y nhffng khe hd phdp lu|t md doanh nghiep ldi dtjng de lach thue, tff do dffa ra khuye'n nghi hoan thiSn phdp ludt ve dd't dai, ve thue vd cdc van ban phap luat khde co lien quan.
Tiir khoa: Phap ludt, chuyen nhffdng bat dpng sdn, thue thu nhap doanh nghiep, tron thue'.
1. Dat vSn de
Thue la nguon thu chil ye'u ciia ngdn sdch nha nffdc cdng cu thue cua Nha nffdc rd't hffu hieu de dieu tie't ihu nhdp. dap ffng nhu cau chi ngan sdch nha nffdc va quan ly \T mo nen kinh te. He iho'ng thue ciia Viet Nam hien nay chu yeu danh tren thu nhap (ca nhdn. doanh nghiep): sff dtang thu nhdp (aid tri gia tang, tieu thu dac biet. xud't nhap khd'u);
hoae ddnh tren tai san (nhff thue' bao ve mdi trffdng. sff dung dd't nong nghiep. dat phi nong nahiep. thue lai ngu\en. thue mon bdi). trong dd thue ihu nhap doanh nghiep chiem phan Idn nguon thu tff thue \ a gdp phan ddng ke vdo to'ng ihu ngdn sich nha nffdc.
Theo so' lieu thd'ng ke, tinh de'n ngay 31/12/2018, ca nu'dc cd 714.755 doanh nghiep dang hoat dpng'. Ty irpng ihu tff thue TNDN (khong ke dau tho) so vdi long thu NSNN trong giai doan 2006 - 2010 trung binh tff 15,41%, trong giai doan 2011 - 2015 tang len 16,11%. Trong 3 nam tff 2016 - 2018, ty irong thu tff thue TNDN (khong ke dau ihd) so vdi long thu NSNN irung binh chie'm khoang 14.86%-.
Tren tht/c le'. boat dpng chuyen nhffdng ba't dpng san ciia nhieu doanh nghiep (kinh doanh bd't dpng sdn hodc khong) dien ra sdi dpng tren khdp cdc tinh. thdnh phd'. Tuy nhien. so ihue' thu nhap doanh nghiep thu di/dc tff hoat dpng nay ra'l han
278 So 1 -Thang 1/2020
TAI eiiNI-NGAN HANG-BAD IIEM
rfie. chiem khoang 10% tdng sd thue thu nhap doanh nghiep.
Vav. dau Id nguyen nhan dan de'n that thu thue Siunhapdoanh nghiep? Gidi phap nao de tdng thu ngSn sdch nhd nffdc bdng cdng cu ddnh thue thu nhap doanh nghiep tff hoal dpng chuyen nhUdng bat dong cua cdc doanh nghiep y?
2. Mlic ti§u va phffdng phap nghien cffu 2.1. MIIC tiiu
Nahien cffu quy dinh phap ludt ve thue thu nhSp doanh nghiep tff boat dpng chuyen nhUdng bat dpng-san.
Nghien cffu mot so' chieu thffc trd'n thue thu nh§p doanh nghiep tff hoai ddng chuyen nhi/dng bat dgng sdn ciia cdc doanh nghiep hien nay.
Dffa ra khuyS'n nghi phdp Iy de kip thdi sffa d^i, b^ sung quy dinh phap ludt cd lien quan nh5m dam bdo he thd'ng phap ludt cd hieu lffc.
hi(;u qua, dam bdo tinh khd thi, gdp phan ldnh itiifnh hda mdi trifdng kinh doanh, dam bao nguon thu dd'i vdi ngdn sdch nha nffdc do'i vdi boat ddng chuyan nhffdng bd't ddng san ciia doanh nghiep hicn nay.
2.2. Phffdng phap:
Phffdng phdp phan tich, so sanh, tdng hdp khoa hpc phdp ly.
3.ThaoluSn
3.1. Thue thu nhgp doanh nghifp Iff hogt dgng chuyen nhffdng bd't dgng sdn
Theo quy dinh tai Ludt thue thu nhap doanh nghi?p 2008 (sffa ddi. bd sung nam 2013. 2014), tioanh nghiep cd thu nhap tff hoal ddng sdn xua't.
Unh doanh hdng hda, dich vu vd thu nhap khde phii chiu thue thu nhap doanh nghiep. Trong dd, [hu nhap tff hoat dong chuyen nhu'dng ba't ddng san ph3i xdc dinh ridng de ke khai vd nop thue\
S5 Blue Thu nhap tinh thue til Thue TNDN hoat dong chuyen x suat phai ndp nhuqng bat dpng san 20%
Trong dd:
Doanh nghiep trong ky tinh thuecd cac hoat dpng chuyen nhifdng ba't ddng san ne'u hi lo thi sd Id nay dUdc bCi trff vdi lai cua hoat dpng san xud't - kinh doanh (bao gdm cd ihu nhdp kbdc quy dinb tgi Diiu 7 Tbong tu 78).
Thu nhap ch|u thue
Doanh thu thu duoc Kf
hoat dpng chuyen nhi/ong bat
dong san
Gia vdn cua bat dfing san va cac khoan chi phi di/pc Ini lien quan
den hoal dong chuyen nhuqng bat
dpng san
Thu Thu
"Wp nhap tinh chju
^ thue
Cac khoan IdcOa hoat dpng chuyen nhu'dng bat dpng san cua cac
nam trudc (neu cd).
Doanh thu tff boat ddng chuyen nhffdng bd't ddng san dffde \dc dinh theo gid thffe te' chuyen nhffdng bd't ddng sdn theo hdp ddng chuyen nhu'dng. mua ban ba't ddng san phiJ hdp vdi quy djnh phdp lual (bao gdm ca cdc khodn phu thu vd phi thu them ne'u cd).
Cac doanh nghiep san xud't, kinh doanb, dich vu, muc tieu la ldi da hda ldi nhuan, giam thieu chl ph! vd thue. phi. Do vdy. neu cd boat dong chuyen nhu'dng ba't ddng sdn vd cd thu nhap (tham chi hau he't la ldi nhudn khiing). doanh nghiep thffc hien nhieu cdch de hdp phdp hda hd sd. so sdch ke toan hach todn de khdng c6 thu nhap hodc cd thu nhap rat it tff boat dpng ndy nhdm dd'i phd vdi cd quan thue vd trd'n thue.
3.2. Tron thue thu nhgp doanh nghifp Irffc tie'p tif hogt dgng chuyen nhi/ang bd'i dgng sdn
Nhin vdo quy dinh ve edch tinh thue' thu nhap doanh nghiep dd'i vdi hoat ddng chuyen nhffdng bat dpng san neu tren. cho tha'y de khdng phdi nop thue'hodcndpit thue. doanh nghiep quan tdm den 3 ye'u to;
Thff nhd't. giam boac mien thue' sua't 20%.
Doanb nghiep cd hoat dong chuyen nhffdng ba't ddng sdn tim each de dat dieu kien ffu dai thue sua't. miin hodc giam mffc thue sua't theoquy dinh tai Dieu 13, 14. 15 Ludt thue Thu nhdp doanh nghiep.
Thif bai. chuyen Id. Doanh nghiep cd Id iff hoat ddng chuyen nhffdng bd't dpng san dffde quyen chuyen Id trong thdi gian 5 nam. Do vdy. doanh nghiep cd the \d\ dffng Id trinh dd'i vdi hoal dpng chuyen nhffdngba't ddng san de khdng cd thu nhap chiu thue \ a trd'n thue'.
So 1 -Thang 1/2020 279
TAP m l CONt TllfONG
Thff ba. dd> gid vdn cua bd't ddng san va cdc khoan chi phi dffpc trff lien quan de'n boat ddng chu\ en nhffdng bd't ddng san ien cao de khong cd thu nhap chiu thue'. Gia sff. doanh nghiep B mua bat dpng san \di gid cao. bdn vdi gid iha'p. Vidu:
Ong A ehuyen nhffdng manh da't 1.000m- da't phi ndng nghiep cho doanh nghiep B vdi gid 20 i\
ddng, sau do doanh nghiep B bdn cho doanh nghiep C vdi gid 30 t> dong. Thdng thudng. \di giao dich tren, doanh nghiep B se phai nop so'thue tbu nhap doanh nghiep la: 30 ty ddng - 20 t\ ddng
= 10 t> ddng X 20% = 2 K ddng.
Tuy nhien, doanh nghiep B cd the thda thudn ghi gia chuyen nhUdng eao hdn thffc te tren hdp ddng nhan chuyen nhu'dng vdi doanh nghiep .A vdi gia 30 ty dong: Doanh nghiep B se nop sd'tien thue thu nhdp cd nhdn chenh lech eho ong A. mac dii khung gid ciia UBND tinh ndi cd da't dd'i vdi dien lich da'l tren la 10 ty ddng. Trong iru'dng hdp nay, long so'thue thu nhdp cd nhdn ma doanh nghiep B nop thay doanh nghiep A Id: 10 ly ddng x 2% = 200 trieu ddng Vdy, so' thue tbu nhdp doanh nghiep ma B trd'n dffdc Id 2 ty ddng - 200 trieu ddng= 1.8 ty ddng.
Ngodi ra, hdnh vi phd bie'n eua cdc doanh nghiep kinh doanh bdt ddng san khi chuyen nhffdng ta linh trang ghi 2 gia (gid chuyen nhffdng thffe vd gid ghi tren hda ddn. chffng tff. sd sdch cua doanh nghiep). Thuc te'cho thd'y, cdc doanh nghiep ghi gid xua't hda ddn thffdng chi bdng 1/2. tham chi 1/3 gid thffc te' chuyen nhffdng vd dffdc sff cha'p thudn Clia ben nhan chuyen nhffdng. so tien cdn lai. thffdng se bach iodn Id phi dieh vu.
Vi du. Cdng t> cd phan P dUdc giao thffe hien dudn dau tff vdy dUng Khu lien hdp trung tdm hpi chd xuc tie'n thffdng mai ngdnh \d\ dffng ke't hdp khu nha d cao cd'p. quy md khodng 12 ha. dien lich da'l nen vd nha d ban khodng 7.5 ha. hinh thffc giao da't cd thu lien sff dyng da't. Gia sff P chuyen nhffdng manh da't cd dien lich 100m- da'l cho dng L. gid thffe te chuyen nhffdng la 1.2 ty ddng. Tuy nhien. trong hdp ddng \d hda ddn edc ben thd'ng nha't ghi 600 trieu ddng (trong dd bao gdm ed thue' thu nhdp doanh nghiep). Vd>. todn bd sdtien 600 tneu ddns cdn lai. khdng dffdc hach loan, ke khai
va nop thue thu nhap doanh nghiep. Vd. ne'u linh thue thu nhap doanh nghiep 6 irieu ddng/in- x 7..S ha X 20%. con sd tha't thu ddi \di ngan sdeh la khdng nhd.
Mdl trudng hdp kbdc. doanh nghiep T la chu dau tff dffdc giao da't cd thu Uen sff dung da't dau iff ha tang khu dd thi ky hdp ddng vdi doanh nghiep DX. Theo dd. doanh nghiep DX ddc quyen phan phdl dff an khu dd thi TL \di 1.000 16 dd'i ra thj irffdng. Tren thffc te. doanh nghiep DX dffng ra lam trung gian ddt mua cho khach hdng, gid iri chuyen nhu'dng khoang 500 trieu ddng/ld Tuy nhien, doanh nghiep DX ldm phieu ddi mua vdi khdch hdng, trong dd, cd 2 gid: gid chuyen nhffdng Id 300 trieu ddng/ld va phi djch vu Id 200 irieu ddng/16. Vay sdtien 200 trieu ddng/ld x 1.000 Id X 20% khdng dffdc hach lodn linh thue' thu nhap doanh nghiep len de'n 40 ty ddng.
3.3. Chuye'n nhffdng bd't dgng sdn nhifng che day dtfdi hinh thffc hgp ddng gdp vo'n, hffp dong vay vo'n, hgp dong htfp tac kinh doanh detroii thue Vdi trudng hdp gdp vd'n bdng quyen sff dung da't de ird thanb chii sd hffu cdng ty TNHH. cd ddng cdng ly cd phdn, cdng ly hdp danh hodc gdp vd'n dd hdp lac kinh doanh thi ciing khdng phai ddng thue thu nhap doanh nghiep va phi trude ba''.
Thffc Ee'. nhieu doanh nghiep c6 boat ddng chuyen nhu'dng ba't ddng san nhung che day dffdi cdc hinh thffc hdp ddng khac, nhff: bdp ddng gdp vdn, hdp ddng vay vd'n, hdp ddng hdp tac kinh doanh. Tuy nhien, ban cha't la bdp ddng chuyen nhffdng quyen sff dung dd't, dan de'n ed quan nha nffdc cd tham quyen khdng kiem scat di/dc hdnh vi mua di bdn lai ba't dpng san, ddn den tha'l thu thue.
3.4. Chuyen nhffdng bd't dgng sdn nhffng che day dudi hinh thffc tdch cong ty vd chuyen nhffdng CO phdn detron thue
Ddi vdl edng t> trach nhiem hffu han, de che day boat ddng chuyen nhUdng ba't dpng san vdi cdng ty khde. cdng ty cd the bd sung them thanh vien mdi-\ ke't hdp vdi tdch cdng ty'', dang ky vdi cd quan dang ky kinh doanh la hoan thanh viec chuyen nhu'dng bat ddng sdn md khong can lam thu tuc chuyen nhUdng quyen sff dung da'l va iron dffdc thue thu nhap doanh nghiep^ trong khi pbdp
280 So 1 -Thang 1/2020
TAUIJNH-NGAN BANG BAQ IIEM
lual hi?n hanh chffa cd quy djnh ndo kiem sodt dij^ dieudd'.
Ddi vdi cdng ty cd phan, tffdng iff nhff cdng ly trich nhiem hffu ban neu tren, cd the ke't hdp lach cdng ty thdnh cdng ly cd phan mdi, tff dd chuyen nhtfdng cd phan cua cd nhan de chuyen nhUdng bat JC>ng sdn vd trdn dffdc thue' tbu nhdp doanh nghiep.
Theo quy dinh hien hanh, dd'i vdi hoat dong chuyan nhffdng cd phan cua cdng ty cd phan chffa mcm vCi, thu nhap chiu thue dffde xde djnh Id gid L-huven nhffdng Iffng lan va thue thu nhapcd nhan phai npp dffdc xac dinh nhff sau^:
ThuSlhu Gia chuyen Thue nhapcd nh5n nhupng chifng x suat
phain()p khoan tdng ian ^•'^°^°
Gid chuyen nhupng chffng khodn difdc xdc dinh B gia ghi tren hdp ddng chuyen nhffdng hodc gia ihifc le chuyen nhffdng bode gid theo so sach ke loin ciia ddn vi cd chffng khodn ehuyen nhffdng tai thdi diem lap bdo cdo tai chinh gan nha't theo quy djnh ciiii phap lual ve kd todn trffdc thdi diem chuyen nhffdng.
Gia sii:. cdng ty cd phan T&T, c6 5 thanh vien gfini P, Q. X. Y. Z, ndm 2019, T&T triing dd'u gid manh Jd't trj gid 50 ty ddng, gia ihffc te lang len lOOly ddng. de bdn manh dd't cho cdng ty A&A, T&T da idch congty vd thanh ldp edngty cdphan T&A vdl viec chuydn mdnh da't dd sang cho T&A vdi cac cd ddng la ca nhdn P, Q va X. Sau dd. P va Qchuydn nhffdng cd phan la gia tri quyen sff dung da'l do cho A \ dl mffe dp thue' la 0,1 % la 100 trieu dfing; trong khi, ne'u la chuydn nhffdng giffa T&T vdi \&A se phai nop thue la 50 ty ddng x 20% = 10 ty ddng.
3.5. Cd'u ke't vdi ca quan cd thd'm quyin de ne thue Ihu nhgp doanb nghifp tif hogt dgng chuyen nhifgng quyen sff dung dd't
Thu'c lc hien nay. \1 thiJ tuc chuyen nhffdng bat ilpng san. dac biet chuyen nhffdng dff an dau tu giilacacdoanh nghiep kha phffc tap. Chinh \i \ d \ .
•hay vl cdc ben ldm thu tuc chuyen nhffdng quyen
•-ildung da't hoae chuyen nhffdng dff dn. vdi thue '•uat 20'"^. cdc ben vdi sff hd trd cila cd quan cd tham quyen quan 1> dd't dai. qudn ly dff dn. phd'i
hdp de ben ban tra lai da't dffdc giao cd thu lien, da't thue tra uen thue mdi lan cho ca ihdi gian ihue. \a ben mua la chu the dffdc tie'p nhan da'l dd bdng hinh thffcsff dung da't irffdc dd vd ne dffdc thue'thu nhap doanh nghiep.
3.5. Hgu qua
Tac gia dffa ra mdtsd chieu thffc trong rd'l nhieu cdeh trdnh thue. trd'n thue'ciia doanh nghiep cd hoal ddng chu\en nhffdng ba'i ddng san cho thay, quy dinh phap ludt %e dat dai, doanh nghiep, dau tff. kinh doanh ba't ddng san, thue'vd ede quy dinh phap ludl khde ed lien quan hien cdn nhieu khe hd, chffacd che tdi. hode che ldi cdn long leo. dan de'n hien tffdng "lach luai". "trd'n thue"; ehira ed sff lien thdng giffa cdc cd quan: ddng ky kinh doanh. dd'i dai. \ay dffng vd cde cd quan cd lien quan trong viec kiem sod! cac boat dpng chuyen nhffdng ba't ddng san nhffng dffdc che day bdng cac giao dieh gia tao khac. Tff dd. cdc doanh nghiep chuyen nhffdng ba't ddng san triic ldi dffde sd lien thuc rd't ldn; ngdn sdch nhd nffdc bi tha't thu ddng ke; hien Iffdng lieu ct/c. Iham nhung, ldi ich nhdm giffa doanh nghiep va can bd.cong chffc cd thiim quyen trong cd quan qudn ly dd't dai. quan ly dff an, ldc ddng tieu cffe de'n mdi trffdng ddu tff va nang lffc canh tranh cila Viet Nam trong qud trinh hoi nhap kmh te'qud'c tehien nay.
4. Khuye'n nghi
Tln'f nbd't. hien nay. bang gid da't ciia UBND ca'p Iinh hdng nam chffa phii hdp vdi thffc te, thffdng cd sU chenh lech ldn va thd'p hdn nhieu so vdi gid lhi U^dng. dan de'n can cff de tinh thue thu nhdp doanh nghiep khdng dam bao, dan de'n tha't thu thue thu nhdp doanh nghiep. Do vdy. can thiet quy djnh gia da't phu hdp, sal vdi thffc te, tdng cffdng boat dong djnh gid dat ddc lap. khdch quan vd ed che lai nghiem khac dd'i vdi hanh vi lam gid cao hdn hoae thap hdn gid chuyen nhffdng.
Thif hai. ciin sffa ddi. bd sung vd quy dinb chat cbe hdn cdc quy dinh phdp ludl dat dai. doanh nghiep. kinh doanh bd't ddng san, dau iff vd thue' nham dam bao kiem sodt dffdc cdc giao dich gia tao che ddy hoat ddng ehuyen nhffdng ba't ddng san de trd'n thue. u-anh thd't thodt lai sdn nhd nudc.
Tln'f ba. can ed sff lien thdng. phd'i hdp chat che giffa 3 cd quan quan ly dd'i dai. dung ky doanh
So 1 -Thdng 1/2020 281
TAP t l i CONG TItfDilG
nghiep. cdquan thue'vd eac cdquan khaeed lien quan nhdm viec kie'm soat ede hdnh vi trd'n thue' tff boat ddng chia. tach doanh nghiep. gdp vd'n.
hdp tac kinh doanh... Tie'p lue cai each thii tue hdnh chinh. loai bd cdche xin - cho. chuyen dan sang hinh thffc dich vu hanh chinh. tang cudng thanh, kiem tra. ngan ngffa hdnh vi tham nhung tff can bp. cdng chffc ed tha'm quyen cd lien quan de'n viec chuyen quyen sff dung da'l cua doanh nghiep, dam bao phdp luat du hieu lffc va kha lhi tren thffc te'.
Thif lu. can edng khai mpi quy trinb. dieu kien khi thffc hien cde hoat ddng quan ly nha nffdc ve da't dai; hoat ddng da'u thau. da'u gid thffc sff cdng khai tren cac phffdng tien thdng tin dai chiing. dam bao minh bach, binh ddng va cd hieu lffc tren thuc le, trdnh da'u thau, dd'u gia hinh thffc, tinh trang che day thdng tin, gdy khd khdn, cdn trd quyen ldi ciia ngu'di sff dung dd't. Mpi thdnglin ve dd't dai va cdc vd'n de cd lien quan can tdng cffdng cdng khai, minh bach va thffe hien ed hieu qua be thd'ng Uidng tin dien tff qud'c gia.
Tbd nam, can lha\ thd' quy dinh vc Ihue thu nhap doanh nghiep tff boat ddng chuyC-n nhffdng bd't dpng sdn bdng thue ddnh tren gia tri dpng san hang nam. Tffdd. doanh nghiep ndm giiT bii't ddng san se phdi nop thue ba't ddng san se loai trff dffde nhffng hdnh vi trd'n thue iff boat ddng chuydn nhUdng ba't ddng san hien nay.
5. Ket Iu|n
De ngudn lffc dd't dai dffdc sff dung va qudn ly hieu qud. thucda'y nen kinh le phdl tridn, cdquan nhd nffdc cd tham quyen can ihie't nghien cffu loan dien phdp luat dd't dai va cdc van ban phdp ludleo lien quan nhdm dUa ra nhffng giai phdp todn di$n nham hoan thien phdp luat da't dai, phdp lual ve dau Iff, ve doanh nghiep, ve kinh doanh ba't ddng sdn, ve thue',,. giiip eai thien mdi tnrdng kinh doanh, lanh manh hda quan he phap luat ve da't dai dd'i vdi doanh nghiep, ddp ffng nhu cau ciia doanh nghiep, yeu cau ciia hpi nhdp kinh td, qud'c te, nang cao nang lffc canh tranh, binh dang, minh bach va quan ly cd hieu qua ngudn lffc da'l dai ciia nhd nffde •
Ngbien cffu ndy dffgc Idi trg bdi Trtfng Dgi hgc Ky thudt Cong nghifp - Dgi hgc Thdi Nguyen indsodelaiT2018-Bl8.
TAI LIEU TRICH DAN VA THAM KHAO:
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3. Khodn 2 Dieu 3; Khodn 3 Dieu 7 Ludi Thue thu nbdp doanh nghiep (sifa doi) 4. Diem a. Khodn I Dieu 36 Ludl Doanh nghiep 2014
5. Diem b. Khodn I DiSu 68 Ludt Doanh nghiep 2014 6 Khodn 1 Dieu 193 Ludt Doanh nghiep 2014 7. Diem in Khodn I Dieu 169 Lugt Ddi dai 2013
8 Dieu 3 Lugt Thue tbu nhap doanh nghiep 2008 (dd sda deii bdsung 2013, 2014)
282 Sol -Thang 1/2020
TAi C H i N H - K E A N H A N G - B A D HIEM
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Dim b. Khodn 2 Dieu 11 Thdng lUso III/2013/rT-BTC ngd\ 15/8/2013 cua Bg Tdt cbinh: Dieu 16 Thcmg nfsd' 92/101 S/n-BTC ngdy 15/6/2015 cua Bd Tdi chinh vd Cdng vein sd 228/TCT-TNCN ngdy 21/01/2015 cua Tong cue Thue doi vdi cbuyen nhugng chiing khodn.
Ngay nhan bai: 5/12/2019
Ngdy phan bi?n danh gia va su'a chifa: 15/12/2019 Ngay chfi'p nh3n d3ng bai: 25/12/2019
TMng Tin tde gid:
ThS. NGO THI HONG ANH
Trfftfng Dai hpc Ky thu^t C6ng nghiep - Dai hpc Thai Nguyen
REAL ESTATE TRANSFER ACTIVITIES IN VIETNAM:
LEGAL LOOPHOLES AND RECOMMENDATIONS
• Master. NGO THI HONG ANH Thai Nguyen University ofTechnology,
Thai Nguyen University
ABSTRACT:
The current Vietnam's laws and relevant regulations on land, investment, business, real estate, taxation are still not tight with many loopholes. As a result, many businesses which engage in real estate transfer activities do tax evasion in differeni ways. This issue causes a great loss to the state budget, negatively effect the business environment and have adverse impacts on the currentt socio-economic development and pohlical situation of Vietnam. By analysing laws, comparing and aggregating statistical data, specific studies of some hypothetical cases to understand legal loopholes that businesses can take advantage to avoid tax liabilily, this sludy proposes recommendations to improve the effectiveness of Vietnam's laws on land, taxes andoiherrelevant legal documents.
Keywords: Laws, transfer of real estate, corporate income tax, tax evasion.
So 1 -Thang 1/2020 283
