Thue nha, dat-
mpl cong cu quan trgng gop phan lanh manh hoa thj truong bat dgng san a nuac ta
• 7/7S. VIETHA
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rong nhirng nam qua, TTBDS d nudc ta tuy mdi hinh thanh, nhung da cd budc phat trien tich cyc, nhieu dy an nha d, cdng trinh djch vu, thirong mai, san xuat kinh doanh da dugc dau tu xay dyng va dua vao khai thac, su dung dat hieu qua cao, nhieu khu nha d, khu dd thj mdi vdi he thdng ha tang ddng bg da dugc dau tu lam thay ddi bd mat, canh quan dd thj. TTBDS da thu hut dugc dang ke ngudn vdn trong nudc va ngoai nudc, gdp phan quan trgng thdc day tang trudng kinh te va dn djnh xa hdi. Ben canh nhimg mattich cyc, boat ddng cda TTBDS cflng da bdc Id nhirng mat yeu kem. Tinh trang dau co, day gia giao djch BDS len qua cao so vdi gia tri thyc gay anh hudng khdng tdt den hoat ddng dau tu, giam ngudn thu cho ngan sach nha nudc, gay tac ddng xau tdi tam ly va ddi sdng xa hgi. Quan ly nha nudc ddi vdi thj tnrdng nay cdn nhieu bat cap chua theo kjp sy bien ddng cda thi trudng.
Mdt trong nhflng nguyen nhan c a ban cda tinh hang hen la do he thdng cac chinh sach tai chinh, trong dd chinh sach thue ma Nha nudc da su
Luat Thiue nha, dat du kien se dupc Quoc hpi cho y kien vao ky hpp thang 10/2009 va thong qua vao ky hpp thang 6/2010 va se co hieu luc ngay 1/1/2011. Luat nay ra doi se khac phuc nhUng mat han che cua chinh sach thue hien hanh lien quan den nha, dait, dam bao dpng vien cong bang, hpp ly hon nua su dong gop cua nguoi CO quyen so huu nha, quyen su dung dat vao ngan sach riha nudc; gop phan han che dau co, khuyen khich dau tu xay dung nha phuc vu san xuat kinh doanh va nhu cau thiet yeu cua nhan dan.. Neu dupc ra doi va thuc hien chae chan se gop phan lanh manh hoa TTBDS.
dung nham de quan ly va phat trien TTBDS cdn nhieu diem bat hcrp ly can dugc hoan thien
Mot trong nhirng sy tdn tai ldn nhat cda TTBDS d nudc ta hien nay la gia nha, dat qua cao khdng phu hqp vai dau vao cua san xuat kinh doanh (dat san xuat, kinh doanh) cflng nhu khdng phu h<?p vdi thu nhap cda ngudi lao ddng (ddi veil dat d). Nguyen nhan cda sy bat cap tren la Nha nudc chua kiem .soat dugc tinh hang dau co nha, dat va tich trir tien nhan rdi cda dan vao nhii dat; td dd, cau ao tang cao ma khdng cung
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nao tai ndi. Dau co van cd Icri neu cd the lam dugc gia ngay mai cao hon gia hdm nay va tao nen con sdt gia nha dat. Cac nha dau co "dm" rat nhieu nha dat, tao sy khan hiem san pham tren thj trudng nhung hg chi phai nop thue rat thap (djnh miic thue dat hien nay can cii vao muc thue su dung dat ndng nghiep nen rat thap, thue nha chua thu). Do vay, Nha nudc can su dung va hoan thien edng cu thue nha dat nham lanh manh hda TTBDS
Trong nen kinh te thi trudng, thue la cdng cu chu yeu tap trung ngudn thu cho ngan sach nha nudc, tham gia dieu tiet vT md nen kinh te, la cdng cu de dieu hda thu nhap, thyc hien cdng bang xa hdi trong phan phdi, la cdng cu de thyc hien kiem tra, kiem soat cac hoat ddng san xuat kinh doanh. La mdt bd phan cau thanh trong he thdng thue cda mdi qudc gia, thue BDS cung dam nhiem vai trd nhu cac loai thue khac. Trong quan ly TTBDS thue BDS cd cac vai trd nhu sau : Mdt la, thue BDS tham gia vao viee dieu tiet cung va eau ve BDS. binh dn gia ca tren TTBDS.
Hai la, thue BDS tac ddng den viec su dung BDS cd hieu qua, han che dau CO, khuyen khich tao lap hang hda cho thj trudng. Ba la, vdi thue suat hgp ly, thue BDS se khuyen khich cac giao djch BDS ehinh thuc, khac phuc tinh trang giao dich
"ngam", cac hanh vi trdn tranh nghia vu tai chinh gay that thu cho ngan sach nha nudc. Bdn la, thue BDS la cdng cu de dieu hda thu nhap, thyc hien cdng bang xa hdi trong su dung va chuyen dich BDS. Nam la, thdng qua thue, Nha nudc thyc hien viec kiem tra, kiem soat ddi vai viec quan ly, su dung, kinh doanh BDS, tir dd chd ddng dieu tiet lugng cung tren TTBDS.
Nhu vay, thdng qua chinh sach thue nha dat Nha nude thyc hien dieu tilt TTBDS. dac biet la dia td chenh
if
lech ddi vdi cac trudng hgp do Nha nudc dau tu ket cau ha tang tao ra, khuyen khich su dung cd hieu qua tai nguyen dat dai, han che dau co, ddng thdi viec giam thue trong cae giao dich tren thj trudng d muc hgp ly se khuyen khich cac giao djch chinh thtic, khae phuc tinh trang giao djch
"ngam", cac hanh vi trdn tranh nghia vu tai chinh gay that thu cho ngan sach nha nudc.
Hien nay chinh sach thue nha, dat dang thuc hien theo Phap lenh thue nha d i t ngay 31/7/1992 va Phap lenh sua ddi, bd sung mdt sd dieu cda Phap lenh thue nha dat ngay 19/5/1994. Sau hon 15 nam thyc hien Phap lenh thue nha dat, c o ban da dat dugc cac muc tieu, yeu cau de ra khi ban hanh Phap lenh. Tuy nhien, ben canh nhirng ket qua dat duge, chinh sach thue nha dat hien hanh da bdc Id mdt sd ban che can dugc tiep tuc hoan thien de thyc
hien nhiem vu phat trien kinh te - xa hdi cua dat nude trong tinh hinh mcii; ddng thdi nang tu Phap lenh Ien thanh Luat thue nha dat de nang cao tinh phap ly cda chinh sach thue nha dat hien hanh.
D y thao Luat thue nha dat cd nhieu diem mdi so vdi Phap lenh thue nha, dat dugc ban hanh tu nam 1992.
Phap lenh nay ehi thu thue ddi vdi dat d, dat xay dung cdng trinh; ehua thu thue ddi vdi nha. Can cii tinh thue ddi vdi dat dya vao can eu tinh thue su dung dat ndng nghiep tdc la miic thue dat gap may lan muc thue su dung dat ndng nghiep.
Neu dy Luat thue nha, dat dirge ban hanh se phai thdng ke lai tat ca cac nha, dat cda td chuc, hd gia dinh, ca nhan dang cd quyen sd hiiu va su dung. Qua dd, se gdp phan quan ly ddi vdi he thdng nha, d i t d Viet Nam; vdi viec dieu tiet cao ddi vdi ngudi sdhuu, s u d u n g nhilu nha, dit;
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gdp phan chdng dau ca va sd dung nha, dat tiet kiem, cd hieu qua. Ngoai ra, vdi viec thyc hien Luat thue nha, dat mdi se nang cao hon trach nhiem cua cac co quan nha nudc trong viec hoan thien he thdng van ban quy pham phap luat ve quan ly nha dat cflng nhu trach nhiem cda td chuc, ca nhan trong viec ke khai nop thue nha dat hang nam.
Ve dy thao Luat thue nha dat, tren thyc te van cdn nhieu van de cdn dang hanh luan, can dugc hao ddi va lam rd:
"Nhflng muc tieu cda dy thao Luat thue nha dat dudng nhu dang di xa hon vdi thyc tien cua nen kinh te.
Theo chdng tdi, Luat Thue nha dat can phai dam bao it nhat bdn muc tieu chinh. Mdt la, thue dat phai dam bao bao ve dugc dat ndng nghiep nham duy tri an ninh luong thyc.
Tren thyc te, dat ndng nghiep ludn yeu the hon so vdi dat phi ndng nghiep. Dat ndng nghiep cd gia
chuyen ddi hien nay tdi da chi la 100.000 ddng/m2, tuc la 36 trieu ddng/sao (360m2). Trong khi dd, gia dat phi ndng nghiep ludn gap tu 5 -
100 lan dat ndng nghiep. Khi dat ndng nghiep yeu the, thi ndng dan ludn san sang chuyen ddi dat dai, va bi cac lyc lugng khac thuc day chuyen ddi. Hal la, qua khao sat chdng tdi thay gia dat hien nay khdng phu hgp veil thyc tien va dac diem cda Viet Nam. Trong chdng myc nao day, dieu nay dang can trd cac doanh nghiep san xuat kinh doanh, cung nhu sy phat trien nen kinh te. Vi vay, chinh sach dat dai ndi chung va chinh sach thue nha dat phai thiet ke lam sao de cac nha dau tu tiep can dugc dat dai vdi mirc gia hqp ly de hg cd kha nang canh tranh dugc hong khu vyc va the gidi. Ddng thdi Nha nudc phai giai quylt nhu cau noi d mdi cho nhieu gia dinh chua cd nha d. Ddi hdi ve d i t dai nha cda la tat yeu cda xa hdi va Nha nudc
phai cd trach nhiem tao ra mdi trudng de cho nhiing hd gia dinh mdi cd quyen tiep can nha dat. Vdi tinh trang gia nha dat nhu hien nay thi da sd cac gia dinh mdi khdng cd kha nang de cd nha. Day la thyc te. Luat thue nha dat se phai giai quyet dieu dd. Ba la, luat thue se phai chdng dau CO de nha dat dugc sd dung hieu qua nhat. Theo sd lieu dieu tra khao sat cda cac co quan chuc nang, ty le can hd chua d nhung cd chd tai cac chung cu d Ha Ndi thap nhat la 38%
va cao nhat la 70%. Day rd rang la dau hieu dau ca. Do vay, Nha nudc can su dung cdng cu thue de chdng dau CO dat dai, nha cda lam cho quan he cung cau khdng cang thang. Bdn la, Luat thue nha dat phai xem xet ngudn thu tu thue dat, cho du trong tinh hinh d Viet Nam rat khd de dam bao ring ngudn thu nay se trd nen quan trgng (so vdi cac ngudn khac).
Dat dai la tai nguyen cda qudc gia, vl vay viec quan ly, sd dung tai nguyen
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nay phai dya tren nguyen tac khdng the phuc vu lgi ich cho mdt nhdm ngudi. Nd phai la phdc Icri chung cda xa hdi. Thue dat thu dugc tao ra ngudn tai chinh de phat trien ha tang, dao tao nhan lyc... Tuy nhien, ngudn thu nay can phu hgp vdi tinh hinh thyc tien d Viet Nam.
Tuy nhien, theo nhu nhung gl ma dy thao Luat thue nha dat dua ra thdng qua viec can cu ddi tuemg, each thuc tinh thue, ddi tuemg chju thue... chdng tdl nhan thay rang nhflng muc tieu cda dy thao de ra khdng nhung khd dat dugc ma cdn it tao dugc ddng thuan trong du luan.
Da den thdi diem thieh hgp de Viet Nam danh thue tai san hay chua, nhat la khi nen kinh te cdn chua phat trien mdt each ben viing, ddi sdng ngudi dan chua cao va cdn bap benh. Theo ke hoach, Luat Thue nha dat se cd hieu lyc tu ngay 1-1-2011. Ve thdi diem mdt sd ngudi cho rang nen lui ngay thyc hien, bdi vl de trien khai tdt luat thue, cac ca quan huu trach cdn rat nhieu viec phai lam nhu: cai tien quy trinh, thd tuc chuyen nhugng, dang ky va cap giay chimg nhan quyen sd dung dat, quyen sd hflu nha; hudng dan ban hanh gia dat, ban mue sd dung dat, don gia xay dyng cac loai nha d; xay dyng, nang cap CO sd du lieu quan ly nha dat..., va Id trinh cho mdt khdi lugng ldn cdng viec chi tu nay den dau nam 2011 la qua gap gap. Theo quan diem nay de xuat hieu lyc thi hanh luat nen ldi den nam 2012
Trai veil cac y kien tren, nhieu ngudi cho rang Luat Thue nha dat la mdt ddng thai tich cyc cda Chinh phd, neu xem day la sac thue danh vao tai san. Nhung ngudi nay ung hd thu thue nha dat dudi gdc do danh thue tai san. Theo hg trong qua trinh cai each thue nen giam dan ti trgng thue gian thu va tang thue tryc thu, thue nha dat phai la mdt budc dot pha. Song cung can dat muc tieu ve
phan tram ddng gdp cda thue nha dat trong thu ngan sach cho tdng giai doan. Theo quan diem nay each tinh thue phai loai trii dugc 40% cu dan dd thi d tang ldp ngheo, chi thu d tang ldp trung luu va thugng luu theo muc Ifly tien that cao. Nen su dung thue nha dat nhu mdt cdng cu ddng vien ddng gdp cho ngan sach ddi vdi mgi ngudi cd sd hiru nha va su dung dat .Thue thu hi nha dat nen giao ve cho chinh quyen dja phuang de sau dd dau tu cho phat trien ha tang e o sd tai dia phuong (nhu dudng sa, trudng hge, benh vien, khu vui choi, nha cdng ddng) thay vl nop vao ngan sach qudc gia.
Theo chung tdi xu the chung cda cac qudc gia theo c a che kinh te thi trudng trong tien trinh cai each c o cau thu ngan sach qudc gia, thi viee giam dan ty trgng thu thul tu boat ddng san xuat kinh doanh cua khdi doanh nghiep va tang dan d khu vyc thu nhap, tieu dung trong ngudi dan, ve nguyen tac la hoan toan hgp ly.
nhat la cang phai thu manh d nhirng ngudi cd thu nhap cao. Dieu nay giup kich thich san xuat kinh doanh, phat trien kinh te va tao cdng bang giiia nhiing tang ldp cd muc thu nhap khac nhau. Trong cac loai thue thu tii dan, thue tai san neu xae dinh hqp ly va thu dung, thu du se la mdt edng cu tdt de tao cdng bang xa hdi. Thue nha dat thyc chat la thue tai san va day la mdt sac thue dung dan, vi ngudi ed tai san phai ddng thue tai san la hcyp ly. Van de quan trgng d day la ban luan ve muc thue va each tinh thue nhu the nao la hqp ly, cung nhu nhflng bien phap ban che kha nang phat sinh nhflng tieu cyc trong viec thu thue.
"Chua cd tac dung chdng dau c o . D y thao Luat Thue nha dat qua nhieu lan chinh sda, lan chinh sua gan nhat vua dugc cdng bd da cho thay muc thue ma cac chd sd bun nha dat phai nop giam manh .so vdi dy thao trudc day. Theo ly giai cda CO quan soan thao, do t h u l s u i t theo
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dy thao trudc tuong ddi cao, viec dieu chinh thue suat cdt la de viec thu thue nha dat sau nay khdng gay phan dng trong dan . Viec thu thue budc dau d mdc thap nhu dy thao thul nha dat chinh sua se khdng anh hudng ldn den kha nang thu chi cda tung hd gia dinh va la muc chap nhan dugc trong budc dau cai each ca cau thue. nhung cd y nghTa giao due y thuc ngudi dan ve nghTa vu thue. Va neu dugc trien khai tdt, sac thul nay se dem lai mot khoan thu ldn cho ngan sach qudc gia.
Ve sy dieu chinh dien chju thue va each tinh thue nha dat trong dy thao mdi nhat, cd the neu qua mdt sd diem chinh dang chd y, the hien rat khd chdng dau co.
Ddi vdi thue nha, thue suat giam tu
phin tram nay dang dugc Chinh phd dy kiln la 50% thi thyc chit dy thao luat gin nhu khdng dieu chinh ddi vdi hiu h i t ngudi thu nhap thap, dang su dung nha cd gia trj khdng ldn. Cdn doi vdi nhung ngudi cd nha gia tri ldn, muc thue nay dugc coi la khdng dang ke. Day la mdt van de ma trong dy thao Luat chua the hien rd sy chdng dau ca nha dat.
Mdt vin de cda dy thao lan nay la thul suat thap ap dung chung cho mgi can nha cd gia tri tren 600 trieu ddng la bat hcrp ly ddi vdi nhflng trudng hgp xay nha gia tri cao, cang bat hgp Iy ddi vdi nha cd gia tri cyc ky cao.
Ddi vdi thue dat, bac thue theo luy tien tang thanh ba bac so veil hai bac d dy thao trudc, nhung thue suat Iai
0,05% xudng cdn 0,03% hen gia tri nha cho nha cd gia tren 600 trieu ddng; va mdt ndi dung hoan toan mdi dugc bd sung la "gia tinh thue cua mdt met vudng nha dugc xac djnh theo ty le phan tram tren don gia mdt met vudng nha xay dyng meii cda nha d cung loai". Neu dung ty le
giam manh ddi vdi nhflng phan dien tich vugt ban muc. Mat khac, viec xac djnh gia tri dat theo khu vyc la kha phuc tap, neu can cu theo khung gia dat cda Nha nudc quy djnh thi khoan thue nay la nhd. Nd khdng dang la bao so vdi khdi tai san dit dai vugt han muc cflng nhu kha nang
tang gia tri cda khdi tai san nay theo thdi gian. Nhu vay, ngudi cang cd nhieu dat cang dugc hirdng lgi trong ehinh sach thue nay.
O dy thao trudc, khi muc thul suit cao nhat dugc de nghj cho ca thue nha va thue dat la 0,1% thi du luan da cho rang day la muc thue qua nhe ddi vdi gidi dau co hay kinh doanh.
Nd chua dd sue de phuc vu muc tieu chdng dau ca day gia, chdng su dung lang phi dat dai
Tuy muc thue giam nhin chung se cd lgi cho mgi ddi tugng chju thue, nhung neu xet tinh cdng bang cda mdt sac thue thi day la budc thut lui so vdi dy thao hudc. Cdn neu xet d gdc do su dung luat thue nay nhu mot cdng cu nham han che nhung tieu cyc hen thj trudng thi vdi each tinh thue nhu dy thao se khdng giai quyet dugc van de chdng dau co.
Vdi nhu dy thao yeu td chdng dau CO chua dat hieu qua cao. Bdi vi.muc thue suat 0,03% ap dung cho mgi ddi tugng nha trj gia tren 600 trieu ddng tu chung cu den biet thy va khdng Ifly tien theo dien tich la mdt ke hd ldn de gicii dau co lgi dung, bcii muc thue nay van cdn thap ddi vdi gicii dau CO. De ban che tinh trang nay can phai danh thue Ifly tien theo dien tich nha su dung. Ve dien tich dat d, dien tich vugt han muc se phai chju Ifly tiln 0,06- 0,09%. Tuy nhien, chi d i t cd nha d mdt ting, mot hd mdi ap dung bieu thue luy tien. Cdn lai, dat d nha nhieu ting, nhieu hd, chung cu lai chju mdt muc thue duy nhat la 0,03%.Trong khi dd, phan khuc chung eu eao cap hoac biet thy dugc gidi diu tu lya chgn de dau ca lai thudc dien khdng chju thue Ifly tien.
Day chinh la ke hd ldn cho cac nha diu CO lgi dung. Do vay, de chdng diu CO dy thao luat phai tinh loan chi tilt hon. Trudng hgp sd huu nhieu nha, dit, nen tinh thul theo lgi nhuan thu dugc cda nha dau tu. Dat d nen dugc tinh theo gia tri bieu thuc luy
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tien dien tich. Dat d cang rdng, cang dat, thue cang cao.
Luat thue nha dat ra ddi xa hdi ky vgng rang se ngan chan dugc dau co, nhung vdi muc thue nhu hien nay cho thay chua that hgp ly de ngan chan hanh vi dau co. Muc thue bao nhieu thi hien nay cac co quan quan Iy van phai can nhae. Song, chdng ta can phai thdng nhat mdt quan diem, la ddi vdi loai nha ma ngudi dan cd nhu cau thyc sy vdi gia tri trung binh so vdi xa hdi trd xudng thi muc thue dua ra cung phai rat thap va cd the mien cho ddi tugng nay. Tuy nhien, danh thue bao nhieu va danh nhu the nao de khdng anh hudng tdi phan ddng ngudi dan cd thu nhap trung binh va thap cung la dieu can phai tinh loan ky ludng. Cdn vdi nhirng BDS cd gia tri cao hon thi nhat thiet phai tinh thue .
"Ddi vcii cac trudng hqp mien giam thue, nhu nha dat d cda thuang binh liet sy, ngudi gap khd khan, thuong binh benh binh... phai cd quy che rd rang. Chi nen quy djnh mdt han muc nhat dinh, neu khdng cac ddi tugng nay se bi nha dau ca "gui gam". Dy thao luat nen tac ddng tich cyc den sy phat trien lanh manh, su dung nha dat cd hieu qua eua thj trudng bat ddng san. Ddi ven nhflng ngudi dan dugc sd hCru mdt dien tich dat ldn do cha dng de lai nhung khdng sd dung cflng can phai can nhae lai. Cd the xay nha cho thue, hoac ban di de tao ca hdi cho nhirng ngudi cd nhu cau thyc tiep can dugc nha d tranh tinh trang lang phi dat dai. Cdn ddi vcii nhflng ngudi cd nhu cau su dung dat thyc nhung do dieu kien cdng tac xa hoac hoan eanh khdng cho phep chi ve d vai lan cd the ap dung khau tru gia canh gidng nhu thue thu nhap ca nhan. Ngoai ra, can phai cd khung thue rieng ddi vdi nha d va nha thuong mai. Nha dat phuc vu cho muc dich kinh doanh phai chju bieu suat thue cao hon.
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"Viec ap dung bieu suat thue chung ddi vdi nha nhu dy thao la khdng heyp ly ma nen phan thanh cac vung, mien, dd thj, ndng thdn, mien ndi, mien xudi vdi cac muc khac nhau. Ddi vdi nha thi nen ap dung cu the hon niia chii khdng nen ehi ap dung cho nha cap 3, cap 4... ma nen ap dung cho timg dja phucmg, timg khu vyc, vdng mien. Tham chi cdng la khu vyc ngheo eung phai tinh thue khac nhau bdi cd khu vyc ngheo that nhung cd khu vyc ngheo nhung dang tren da phat trien. Dy thao cflng khdng nen edng eac nha Iai de thu thue, bdi thyc te ed nhieu ngudi cd ca nha d ndng thdn va thanh thj, nhung nha ndng thdn thi khdng phai la sy dau c o nhung van phai ndp thue dat luy tien. Neu gia tinh thul ddi vdi nha, dat dugc dn djnh trong vdng 5 nam ke tu nam tinh thul d i u tien theo quy dinh cda dy thao luat
thi se danh ddng eac nha da het thdi ban khau hao, qua su dung nhieu nam vdi cae nha mdi xay dyng. Quy dinh nay cd the tao thuan lc?i va mang Iai nhieu l(Di ich cho c o quan thu thue, nhung chae chan se gay thiet thdi cho ngudi dan ngheo. Viec tinh he sd phan bd eho cac tang nha chung cu, nha nhieu tang va nha nhieu hd d de tinh gia thue dat se cd 2 bat cap. Mdt mat, se khdng khuyen khich xay nha cao tang nham nang cao hieu qua su dung dat nhu muc tieu dat ra ban dau eho Luat thue nha, dat. Mat khac, se gay bat binh dang xa hdi vi ngudi d tang cao khdng cd dat sao van phai nop thue dat; hoac ngirdi cd dat xay nha cang cao tang cang phai nop nhieu thue dat, hong khi van phai nop nhilu thue nha hon ngudi xay it ting./.
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