{"id":13736,"date":"2022-03-17T07:22:24","date_gmt":"2022-03-17T00:22:24","guid":{"rendered":"https:\/\/anvilaw.com\/vi\/?p=13736"},"modified":"2025-03-11T14:27:50","modified_gmt":"2025-03-11T07:27:50","slug":"283-thoi-diem-nao-danh-thue-tai-san","status":"publish","type":"post","link":"https:\/\/anvilaw.com\/vi\/283-thoi-diem-nao-danh-thue-tai-san\/","title":{"rendered":"283. Th\u1eddi \u0111i\u1ec3m n\u00e0o \u0111\u00e1nh thu\u1ebf t\u00e0i s\u1ea3n?"},"content":{"rendered":"

Th\u1eddi \u0111i\u1ec3m n\u00e0o \u0111\u00e1nh thu\u1ebf t\u00e0i s\u1ea3n?<\/span><\/h4>\n
(D\u0110DN) – Sau nh\u1eefng ph\u1ea3n \u1ee9ng kh\u00e1 s\u00f4i n\u1ed5i t\u1eeb c\u1ed9ng \u0111\u1ed3ng, B\u1ed9 T\u00e0i ch\u00ednh m\u1edbi \u0111\u00e2y \u0111\u00e3 ph\u00e1t \u0111i th\u00f4ng b\u00e1o kh\u1eb3ng \u0111\u1ecbnh ch\u01b0a x\u00e2y d\u1ef1ng d\u1ef1 Lu\u1eadt thu thu\u1ebf t\u00e0i s\u1ea3n l\u00e0 nh\u00e0, \u0111\u1ea5t.<\/strong><\/h5>\n

D\u1ef1 th\u1ea3o Lu\u1eadt tr\u00ean \u0111\u01b0\u1ee3c cho l\u00e0 kh\u00e1 nh\u1ea1y c\u1ea3m c\u1ea3 v\u1ec1 th\u1eddi \u0111i\u1ec3m v\u00e0 n\u1ed9i dung, b\u1edfi d\u1ef1 Lu\u1eadt \u0111\u1ec1 xu\u1ea5t g\u1ed9p Lu\u1eadt Thu\u1ebf s\u1eed d\u1ee5ng \u0111\u1ea5t n\u00f4ng nghi\u1ec7p v\u00e0 Lu\u1eadt Thu\u1ebf s\u1eed d\u1ee5ng \u0111\u1ea5t phi n\u00f4ng nghi\u1ec7p, b\u1ed5 sung \u0111\u00e1nh thu\u1ebf \u0111\u1ed1i v\u1edbi nh\u00e0, nghi\u00ean c\u1ee9u x\u00e2y d\u1ef1ng Lu\u1eadt Thu\u1ebf t\u00e0i s\u1ea3n hay b\u1ea5t \u0111\u1ed9ng s\u1ea3n (n\u1ebfu c\u00f3).<\/p>\n

C\u00e2n nh\u1eafc nhi\u1ec1u y\u1ebfu t\u1ed1<\/strong><\/h5>\n

Thu\u1ebf t\u00e0i s\u1ea3n l\u00e0 m\u1ed9t trong nh\u1eefng s\u1eafc thu\u1ebf ra \u0111\u1eddi s\u1edbm nh\u1ea5t trong h\u1ec7 th\u1ed1ng thu\u1ebf c\u1ee7a \u0111a s\u1ed1 qu\u1ed1c gia tr\u00ean th\u1ebf gi\u1edbi, \u0111\u1eb7c bi\u1ec7t l\u00e0 \u1edf nh\u1eefng n\u01b0\u1edbc c\u00f3 n\u1ec1n kinh t\u1ebf th\u1ecb tr\u01b0\u1eddng ph\u00e1t tri\u1ec3n. Hi\u1ec7n c\u00f3 174\/193 qu\u1ed1c gia \u00e1p d\u1ee5ng thu\u1ebf t\u00e0i s\u1ea3n v\u1edbi nhi\u1ec1u t\u00ean g\u1ecdi kh\u00e1c nhau.<\/p>\n

Thu\u1ebf t\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c xem l\u00e0 c\u00f4ng c\u1ee5 t\u00e0i ch\u00ednh h\u1eefu hi\u1ec7u \u0111\u1ec3 t\u0103ng c\u01b0\u1eddng qu\u1ea3n l\u00fd vi\u1ec7c s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111ai, \u0111i\u1ec1u ti\u1ebft m\u1ed9t ph\u1ea7n thu nh\u1eadp c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n c\u00f3 nhi\u1ec1u nh\u00e0 \u0111\u1ea5t, g\u00f3p ph\u1ea7n b\u00ecnh \u1ed5n th\u1ecb tr\u01b0\u1eddng b\u1ea5t \u0111\u1ed9ng s\u1ea3n v\u00e0 \u0111\u1ea3m b\u1ea3o c\u00f4ng b\u1eb1ng x\u00e3 h\u1ed9i.<\/p>\n

Th\u1ef1c t\u1ebf cho th\u1ea5y,\u00a0thu\u1ebf t\u00e0i s\u1ea3n\u00a0\u0111\u00f3ng g\u00f3p quan tr\u1ecdng trong t\u1ed5ng thu, th\u01b0\u1eddng chi\u1ebfm 3-4% thu ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc c\u1ee7a nhi\u1ec1u qu\u1ed1c gia. Th\u1eadm ch\u00ed \u1edf Nh\u1eadt B\u1ea3n v\u00e0 nhi\u1ec1u n\u01b0\u1edbc ph\u00e1t tri\u1ec3n kh\u00e1c, s\u1ed1 thu t\u1eeb thu\u1ebf t\u00e0i s\u1ea3n chi\u1ebfm 7-8% t\u1ed5ng thu ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc.<\/p>\n

V\u1edbi Vi\u1ec7t Nam, n\u0103m 1991, Qu\u1ed1c h\u1ed9i ban h\u00e0nh Lu\u1eadt Thu\u1ebf s\u1eed d\u1ee5ng \u0111\u1ea5t n\u00f4ng nghi\u1ec7p, sau \u0111\u00f3 c\u00f3 nhi\u1ec1u n\u0103m \u0111\u01b0\u1ee3c mi\u1ec5n gi\u1ea3m. C\u0169ng n\u0103m 1991, U\u1ef7 ban Th\u01b0\u1eddng v\u1ee5 Qu\u1ed1c h\u1ed9i \u0111\u00e3 ban h\u00e0nh Ph\u00e1p l\u1ec7nh thu\u1ebf nh\u00e0 \u0111\u1ea5t trong \u0111\u00f3 quy \u0111\u1ecbnh thu\u1ebf su\u1ea5t \u0111\u1ed1i v\u1edbi nh\u00e0 l\u00e0 0,3% gi\u00e1 t\u00ednh thu\u1ebf\/n\u0103m v\u00e0 \u0111\u1ed1i v\u1edbi \u0111\u1ea5t phi n\u00f4ng nghi\u1ec7p l\u00e0 0,5% gi\u00e1 t\u00ednh thu\u1ebf\/n\u0103m. Tuy nhi\u00ean, ngay cu\u1ed1i n\u0103m 1991, Qu\u1ed1c h\u1ed9i \u0111\u00e3 ra ngh\u1ecb quy\u1ebft v\u1ec1 vi\u1ec7c \u0111i\u1ec1u ch\u1ec9nh v\u00e0 l\u00f9i th\u1eddi h\u1ea1n \u00e1p d\u1ee5ng thu\u1ebf nh\u00e0 v\u00ec kh\u00f4ng h\u1ee3p l\u00fd.<\/p>\n

N\u0103m 1994, Ph\u00e1p l\u1ec7nh n\u00e0y \u0111\u00e3 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, nh\u01b0ng cu\u1ed1i c\u00f9ng c\u0169ng kh\u00f4ng \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi nh\u00e0. \u0110\u1ed1i v\u1edbi thu\u1ebf s\u1eed d\u1ee5ng \u0111\u1ea5t phi n\u00f4ng nghi\u1ec7p, n\u0103m 2022, theo d\u1ef1 to\u00e1n th\u00ec s\u1eafc thu\u1ebf n\u00e0y ch\u1ec9 \u0111\u00f3ng g\u00f3p v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc 1.843 t\u1ef7 \u0111\u1ed3ng, chi\u1ebfm 0,13% t\u1ed5ng thu v\u00e0 b\u1eb1ng kho\u1ea3ng 10% so v\u1edbi c\u00e1c n\u01b0\u1edbc trong khu v\u1ef1c ASEAN.<\/p>\n

Vi\u1ec7c \u0111\u00e1nh thu\u1ebf \u0111\u1ed1i v\u1edbi t\u00e0i s\u1ea3n theo \u0111\u1ec1 xu\u1ea5t c\u1ee7a\u00a0B\u1ed9 T\u00e0i ch\u00ednh\u00a0l\u00e0 c\u1ea7n thi\u1ebft \u0111\u1ec3 \u0111i\u1ec1u ti\u1ebft thu nh\u1eadp v\u00e0 t\u0103ng hi\u1ec7u qu\u1ea3 c\u1ee7a vi\u1ec7c s\u1eed d\u1ee5ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n, nh\u1ea5t l\u00e0 \u0111\u1ed1i v\u1edbi t\u00e0i nguy\u00ean \u0111\u1ea5t \u0111ai. T\u1ea5t nhi\u00ean ph\u1ea3i h\u1ebft s\u1ee9c c\u00e2n nh\u1eafc v\u1ec1 nhi\u1ec1u y\u1ebfu t\u1ed1 nh\u01b0: Th\u1eddi \u0111i\u1ec3m \u0111\u00e1nh thu\u1ebf, lo\u1ea1i t\u00e0i s\u1ea3n \u0111\u00e1nh thu\u1ebf, tr\u01b0\u1eddng h\u1ee3p \u0111\u00e1nh thu\u1ebf; di\u1ec7n t\u00edch, gi\u00e1 tr\u1ecb kh\u1edfi \u0111i\u1ec3m \u0111\u00e1nh thu\u1ebf v\u00e0 \u0111\u1eb7c bi\u1ec7t l\u00e0 m\u1ee9c thu\u1ebf su\u1ea5t, \u0111\u1ec3 b\u1ea3o \u0111\u1ea3m t\u00ednh c\u00f4ng b\u1eb1ng, h\u1ee3p l\u00fd, mang l\u1ea1i hi\u1ec7u qu\u1ea3, gi\u1ea3m thi\u1ec3u t\u00e1c \u0111\u1ed9ng b\u1ea5t l\u1ee3i..<\/p>\n

\"Th\u1eddi<\/p>\n

Thu\u1ebf t\u00e0i s\u1ea3n t\u1eebng \u0111\u01b0\u1ee3c k\u1ef3 v\u1ecdng l\u00e0 c\u00f4ng c\u1ee5 t\u00e0i ch\u00ednh h\u1eefu hi\u1ec7u \u0111\u1ec3 qu\u1ea3n l\u00fd vi\u1ec7c s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111ai.<\/em><\/h6>\n
3 l\u00fd do \u0111\u1ea9y gi\u00e1 nh\u00e0<\/strong><\/h5>\n

Kh\u00f4ng c\u00f3 c\u01a1 s\u1edf \u0111\u1ec3 cho r\u1eb1ng \u0111\u00e1nh thu\u1ebf n\u00e0y s\u1ebd gi\u1ea3m gi\u00e1 b\u1ea5t \u0111\u1ed9ng s\u1ea3n, v\u00ec gi\u00e1 c\u1ea3 b\u1ea5t \u0111\u1ed9ng s\u1ea3n, nh\u1ea5t l\u00e0 nh\u00e0 \u0111\u1ea5t \u1edf ph\u1ea3i do cung c\u1ea7u th\u1ecb tr\u01b0\u1eddng quy\u1ebft \u0111\u1ecbnh, thu\u1ebf n\u00e0y \u1ea3nh h\u01b0\u1edfng r\u1ea5t \u00edt, th\u1eadm ch\u00ed l\u00e0m t\u0103ng gi\u00e1. Tuy nhi\u00ean, vi\u1ec7c \u0111\u00e1nh thu\u1ebf t\u00e0i s\u1ea3n ch\u1eafc ch\u1eafn l\u00e0 s\u1ebd \u00edt nhi\u1ec1u \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn gi\u00e1 nh\u00e0 \u0111\u1ea5t, v\u00ec 3 l\u00fd do sau:<\/p>\n

Th\u1ee9 nh\u1ea5t<\/em>, do ngu\u1ed3n cung v\u1ec1 nh\u00e0 \u0111\u1ea5t \u1edf t\u1ea1i c\u00e1c th\u00e0nh ph\u1ed1 hi\u1ec7n nay c\u0169ng nh\u01b0 trong t\u01b0\u01a1ng lai g\u1ea7n v\u1eabn \u0111ang thi\u1ebfu h\u1ee5t so v\u1edbi nhu c\u1ea7u, n\u00ean s\u1ebd nghi\u00eang v\u1ec1 xu h\u01b0\u1edbng t\u0103ng gi\u00e1.<\/p>\n

Th\u1ee9 hai<\/em>, do \u1ea3nh h\u01b0\u1edfng c\u1ee7a vi\u1ec7c thu thu\u1ebf, n\u00ean c\u1ed9ng h\u01b0\u1edfng tr\u1ef1c ti\u1ebfp, gi\u00e1n ti\u1ebfp qua l\u1ea1i s\u1ebd t\u00e1c \u0111\u1ed9ng v\u00e0o vi\u1ec7c l\u00e0m \u0111\u1ed9i chi ph\u00ed, gi\u00e1 th\u00e0nh v\u00e0 gi\u00e1 c\u1ea3 mua b\u00e1n.<\/p>\n

Th\u1ee9 ba,<\/em>\u00a0do \u1ea3nh h\u01b0\u1edfng t\u00e2m l\u00fd, ng\u01b0\u1eddi b\u00e1n, nh\u1ea5t l\u00e0 tr\u01b0\u1eddng h\u1ee3p b\u1ecb \u0111\u00e1nh thu\u1ebf cao mua \u0111i, b\u00e1n l\u1ea1i, s\u1ebd c\u00f3 xu h\u01b0\u1edbng gi\u1eef l\u1ea1i ho\u1eb7c t\u0103ng gi\u00e1 b\u00e1n \u0111\u1ec3 b\u00f9 v\u00e0o kho\u1ea3n thu\u1ebf ph\u1ea3i \u0111\u00f3ng th\u00eam.<\/p>\n

Trong b\u1ed1i c\u1ea3nh kinh t\u1ebf v\u1eeba ph\u1ee5c h\u1ed3i do Covid-19, n\u1ebfu \u00e1p gi\u00e1 \u0111\u00e1nh thu\u1ebf th\u1eddi \u0111i\u1ec3m n\u00e0y l\u00e0 ch\u01b0a ph\u00f9 h\u1ee3p. B\u00e2y gi\u1edd ch\u1ec9 chu\u1ea9n b\u1ecb x\u00e2y d\u1ef1ng ch\u00ednh s\u00e1ch. Kh\u00f4ng l\u00fd g\u00ec Ch\u00ednh ph\u1ee7 \u0111ang \u00e1p d\u1ee5ng m\u1ed9t lo\u1ea1t ch\u00ednh s\u00e1ch k\u00edch c\u1ea7u, h\u1ed7 tr\u1ee3 s\u1ea3n xu\u1ea5t, kinh doanh, mi\u1ec5n gi\u1ea3m l\u00e3i su\u1ea5t, thu\u1ebf, ph\u00ed, l\u1ec7 ph\u00ed, ti\u1ec1n thu\u00ea \u0111\u1ea5t… m\u00e0 l\u1ea1i \u0111\u00e1nh th\u00eam m\u1ed9t lo\u1ea1i thu\u1ebf m\u1edbi.<\/p>\n

Trong khi \u0111a s\u1ed1 ng\u01b0\u1eddi d\u00e2n c\u00f3 thu nh\u1eadp th\u1ea5p v\u00e0 \u0111\u1eddi s\u1ed1ng c\u00f2n nhi\u1ec1u kh\u00f3 kh\u0103n, ch\u1ec9 n\u00ean \u0111\u00e1nh thu\u1ebf quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t v\u00e0 s\u1edf h\u1eefu nh\u00e0 \u0111\u1ed1i v\u1edbi nh\u1eefng t\u00e0i s\u1ea3n c\u00f3 gi\u00e1 tr\u1ecb cao, t\u1ee9c l\u00e0 \u0111\u00e1nh thu\u1ebf \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi gi\u00e0u. Ng\u01b0\u1ee1ng t\u00ednh thu\u1ebf c\u00f3 th\u1ec3 tr\u00ean 5 t\u1ec9 \u0111\u1ed3ng, c\u00f2n tr\u1ecb gi\u00e1 d\u01b0\u1edbi m\u1ee9c n\u00e0y th\u00ec kh\u00f4ng ch\u1ecbu thu\u1ebf.<\/p>\n

Tuy nhi\u00ean, ng\u01b0\u1ee1ng c\u1ee5 th\u1ec3 l\u00e0 bao nhi\u00eau, B\u1ed9 T\u00e0i ch\u00ednh c\u1ea7n t\u00ednh to\u00e1n nghi\u00ean c\u1ee9u th\u1eadn tr\u1ecdng c\u00e2n \u0111\u1ed1i r\u1ea5t nhi\u1ec1u y\u1ebfu t\u1ed1 nh\u01b0 an sinh x\u00e3 h\u1ed9i\u2026 v\u00e0 \u0111\u01b0a ra l\u1ea5y \u00fd ki\u1ebfn r\u1ed9ng r\u00e3i c\u01a1 quan, b\u1ed9 ng\u00e0nh, \u0111\u1ecba ph\u01b0\u01a1ng v\u00e0 ng\u01b0\u1eddi d\u00e2n. M\u1eb7t kh\u00e1c, c\u1ea7n \u0111\u00e1nh thu\u1ebf l\u0169y ti\u1ebfn quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t v\u00e0 nh\u00e0 gi\u1ed1ng nh\u01b0 bi\u1ec3u l\u0169y ti\u1ebfn thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n. Nh\u01b0 v\u1eady, ai s\u1eed d\u1ee5ng nhi\u1ec1u \u0111\u1ea5t, nh\u00e0 v\u1edbi gi\u00e1 tr\u1ecb c\u00e0ng l\u1edbn, ti\u1ec1n thu\u1ebf c\u00e0ng t\u0103ng.<\/p>\n

V\u1edbi nh\u1eefng ng\u01b0\u1eddi c\u00f3 nhi\u1ec1u nh\u00e0 hay \u1edf tr\u00ean nh\u1eefng m\u1ea3nh \u0111\u1ea5t r\u1ed9ng ngay trung t\u00e2m \u0111\u00f4 th\u1ecb l\u1edbn, th\u1eadm ch\u00ed \u0111\u1ec3 kh\u00f4ng nhi\u1ec1u th\u1eeda \u0111\u1ea5t s\u1ebd ph\u1ea3i \u0111\u00f3ng thu\u1ebf cao. Nh\u00e0 n\u01b0\u1edbc kh\u00f4ng khuy\u1ebfn kh\u00edch c\u00e1 nh\u00e2n s\u1eed d\u1ee5ng qu\u00e1 nhi\u1ec1u \u0111\u1ea5t v\u00ec t\u00e0i nguy\u00ean n\u00e0y c\u00f3 h\u1ea1n m\u00e0 \u0111\u1ea5t c\u1ea7n ph\u1ea3i x\u00e2y d\u1ef1ng nh\u00e0 m\u00e1y, c\u00f4ng vi\u00ean\u2026 t\u1ea1o gi\u00e1 tr\u1ecb gia t\u0103ng cho c\u1ed9ng \u0111\u1ed3ng.<\/p>\n

Lu\u1eadt s\u01b0<\/span><\/a> Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c<\/a>, Gi\u00e1m \u0111\u1ed1c C\u00f4ng ty Lu\u1eadt<\/a> ANVI<\/a><\/strong><\/h5>\n

————–<\/p>\n

Di\u1ec5n<\/em><\/strong> \u0111\u00e0n Doanh nghi\u1ec7p (B\u1ea5t \u0111\u1ed9ng s\u1ea3n) 17-3-2022:<\/em><\/strong><\/p>\n

https:\/\/diendandoanhnghiep.vn\/thoi-diem-nao-danh-thue-tai-san-219005.html?mode=mobile<\/a><\/em><\/p>\n

(1.046\/1.046)<\/em>","protected":false},"excerpt":{"rendered":"

Th\u1eddi \u0111i\u1ec3m n\u00e0o \u0111\u00e1nh thu\u1ebf t\u00e0i s\u1ea3n? (D\u0110DN) – Sau nh\u1eefng ph\u1ea3n \u1ee9ng kh\u00e1 s\u00f4i n\u1ed5i t\u1eeb c\u1ed9ng \u0111\u1ed3ng, B\u1ed9 T\u00e0i ch\u00ednh m\u1edbi \u0111\u00e2y \u0111\u00e3 ph\u00e1t \u0111i th\u00f4ng b\u00e1o kh\u1eb3ng \u0111\u1ecbnh ch\u01b0a x\u00e2y d\u1ef1ng d\u1ef1 Lu\u1eadt thu thu\u1ebf t\u00e0i s\u1ea3n l\u00e0 nh\u00e0, \u0111\u1ea5t. D\u1ef1 th\u1ea3o Lu\u1eadt tr\u00ean \u0111\u01b0\u1ee3c cho l\u00e0 kh\u00e1 nh\u1ea1y c\u1ea3m c\u1ea3 v\u1ec1 […]<\/p>\n","protected":false},"author":2,"featured_media":13737,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[14,26],"tags":[32,39,37,34,38],"class_list":["post-13736","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-nghien-cuu-bao-chi","category-legal-media","tag-anvi","tag-cong-ty-luat-anvi","tag-kinh-doanh-sanh-luat","tag-luat-su-doanh-nghiep","tag-luat-su-thue"],"acf":[],"yoast_head":"\n283. Th\u1eddi \u0111i\u1ec3m n\u00e0o \u0111\u00e1nh thu\u1ebf t\u00e0i s\u1ea3n? - ANVI Law Firm<\/title>\n<meta name=\"description\" content=\"Th\u1eddi \u0111i\u1ec3m n\u00e0o \u0111\u00e1nh thu\u1ebf t\u00e0i s\u1ea3n? 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