{"id":26004,"date":"2018-04-26T13:49:31","date_gmt":"2018-04-26T06:49:31","guid":{"rendered":"https:\/\/anvilaw.com\/vi\/?p=26004"},"modified":"2022-06-09T13:56:26","modified_gmt":"2022-06-09T06:56:26","slug":"1-814-du-luat-thue-tai-san-can-co-lo-trinh-phu-hop","status":"publish","type":"post","link":"https:\/\/anvilaw.com\/vi\/1-814-du-luat-thue-tai-san-can-co-lo-trinh-phu-hop\/","title":{"rendered":"1.814. D\u1ef1 Lu\u1eadt Thu\u1ebf t\u00e0i s\u1ea3n: C\u1ea7n c\u00f3 l\u1ed9 tr\u00ecnh ph\u00f9 h\u1ee3p"},"content":{"rendered":"(TN) – D\u1ef1 Lu\u1eadt Thu\u1ebf t\u00e0i s\u1ea3n m\u00e0 B\u1ed9 T\u00e0i ch\u00ednh v\u1eeba l\u1ea5y \u00fd ki\u1ebfn n\u1eb1m trong l\u1ed9 tr\u00ecnh x\u00e2y d\u1ef1ng c\u00e1c s\u1eafc thu\u1ebf m\u1edbi, nh\u1eb1m \u0111\u01b0a c\u00e1c s\u1eafc thu\u1ebf t\u1eeb ch\u1ed7 d\u00e0n tr\u1ea3i nay t\u1eadp trung l\u1ea1i, thay \u0111\u1ed5i theo h\u01b0\u1edbng \u0111\u01a1n gi\u1ea3n, minh b\u1ea1ch, nu\u00f4i d\u01b0\u1ee1ng ngu\u1ed3n thu, b\u1ea3o \u0111\u1ea3m n\u1ec1n t\u00e0i ch\u00ednh b\u1ec1n v\u1eefng. Song c\u01a1 quan so\u1ea1n th\u1ea3o c\u1ea7n c\u00e2n nh\u1eafc v\u1ec1 th\u1eddi \u0111i\u1ec3m th\u1ef1c hi\u1ec7n, c\u00e1ch th\u1ee9c, ph\u1ea1m vi, \u0111\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng, \u0111\u1eb7c bi\u1ec7t ph\u1ea3i t\u00ednh to\u00e1n xem thu nh\u1eadp c\u1ee7a ng\u01b0\u1eddi d\u00e2n \u0111ang \u1edf m\u1ee9c \u0111\u1ed9 n\u00e0o v\u00e0 th\u1ef1c hi\u1ec7n nh\u01b0 th\u1ebf n\u00e0o cho h\u1ee3p l\u00fd.<\/strong><\/p>\n

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D\u1ef1 Lu\u1eadt Thu\u1ebf t\u00e0i s\u1ea3n \u0111\u1ec1 xu\u1ea5t hai ph\u01b0\u01a1ng \u00e1n \u0111\u00e1nh thu\u1ebf nh\u00e0. \u1ea2nh: NAM H\u1ea2I<\/em><\/p>\n

Ngay sau khi B\u1ed9 T\u00e0i ch\u00ednh \u0111\u01b0a ra l\u1ea5y \u00fd ki\u1ebfn d\u1ef1 th\u1ea3o Lu\u1eadt Thu\u1ebf t\u00e0i s\u1ea3n, trong \u0111\u00f3 \u0111\u1ec1 xu\u1ea5t hai ph\u01b0\u01a1ng \u00e1n \u0111\u00e1nh thu\u1ebf nh\u00e0 c\u00f3 gi\u00e1 tr\u1ecb h\u01a1n 700 tri\u1ec7u \u0111\u1ed3ng ho\u1eb7c h\u01a1n m\u1ed9t t\u1ef7 \u0111\u1ed3ng v\u1edbi thu\u1ebf su\u1ea5t 0,3-0,4%, d\u01b0 lu\u1eadn \u0111\u00e3 d\u1eady s\u00f3ng. Kh\u00f4ng ch\u1ec9 ng\u01b0\u1eddi d\u00e2n, c\u00e1c chuy\u00ean gia kinh t\u1ebf c\u0169ng c\u00f3 nh\u1eefng quan \u0111i\u1ec3m tr\u00e1i chi\u1ec1u chung quanh c\u00e1c v\u1ea5n \u0111\u1ec1 nh\u01b0 ng\u01b0\u1ee1ng \u0111\u00e1nh thu\u1ebf 700 tri\u1ec7u \u0111\u1ed3ng c\u00f3 ph\u00f9 h\u1ee3p th\u1ef1c ti\u1ec5n; vi\u1ec7c \u00e1p m\u1ee9c thu\u1ebf n\u00e0y c\u00f3 g\u00e2y ra t\u00ecnh tr\u1ea1ng \u201cthu\u1ebf ch\u1ed3ng thu\u1ebf\u201d; c\u00e1ch \u0111\u00e1nh thu\u1ebf c\u00f3 b\u1ea3o \u0111\u1ea3m s\u1ef1 c\u00f4ng b\u1eb1ng trong x\u00e3 h\u1ed9i\u2026<\/p>\n

\u0110\u00e1nh gi\u00e1 t\u1ed5ng quan v\u1ec1 D\u1ef1 th\u1ea3o Lu\u1eadt Thu\u1ebf t\u00e0i s\u1ea3n, chuy\u00ean gia kinh t\u1ebf V\u0169 \u0110\u00ecnh \u00c1nh cho r\u1eb1ng, B\u1ed9 T\u00e0i ch\u00ednh, c\u01a1 quan so\u1ea1n th\u1ea3o \u0111\u00e3 chu\u1ea9n b\u1ecb thi\u1ebfu chu \u0111\u00e1o, thi\u1ebfu nh\u1eefng ph\u00e2n t\u00edch, l\u1eadp lu\u1eadn thuy\u1ebft ph\u1ee5c t\u1eeb nhi\u1ec1u g\u00f3c \u0111\u1ed9. V\u00ec v\u1eady, ngay t\u1eeb nh\u1eefng th\u00f4ng tin \u0111\u1ea7u ti\u00ean \u0111\u01b0\u1ee3c c\u00f4ng b\u1ed1, ng\u01b0\u1eddi d\u00e2n kh\u00f4ng n\u1eafm \u0111\u01b0\u1ee3c m\u1ed9t c\u00e1ch r\u00f5 r\u00e0ng r\u1eb1ng d\u1ef1 th\u1ea3o lu\u1eadt n\u00e0y \u0111\u00e3 n\u1eb1m trong l\u1ed9 tr\u00ecnh d\u00e0i h\u1ea1n nhi\u1ec1u n\u0103m nay c\u1ee7a ng\u00e0nh thu\u1ebf. Vi\u1ec7c x\u00e2y d\u1ef1ng Lu\u1eadt Thu\u1ebf t\u00e0i s\u1ea3n \u0111\u00e3 n\u1eb1m trong chi\u1ebfn l\u01b0\u1ee3c \u0111\u01b0\u1ee3c ho\u1ea1ch \u0111\u1ecbnh tr\u01b0\u1edbc trong vi\u1ec7c c\u1ea3i c\u00e1ch h\u1ec7 th\u1ed1ng thu\u1ebf c\u1ee7a Vi\u1ec7t Nam, \u0111\u1eb7c bi\u1ec7t trong b\u1ed1i c\u1ea3nh ch\u00fang ta m\u1edf c\u1eeda, gi\u1ea3m c\u00e1c s\u1eafc thu\u1ebf nh\u1eadp kh\u1ea9u. B\u00ean c\u1ea1nh \u0111\u00f3, th\u1ef1c t\u1ebf l\u00e0 n\u0103m 1991 ch\u00fang ta \u0111\u00e3 c\u00f3 ph\u00e1p l\u1ec7nh thu\u1ebf nh\u00e0, \u0111\u1ea5t v\u1edbi thu\u1ebf su\u1ea5t t\u1eeb 0,3 – 0,4% nh\u01b0 m\u1ee9c v\u1eeba \u0111\u1ec1 xu\u1ea5t. Sau \u0111\u00f3, qua nhi\u1ec1u l\u1ea7n s\u1eeda \u0111\u1ed5i quy \u0111\u1ecbnh, ch\u00fang ta thay \u0111\u1ed5i theo h\u01b0\u1edbng b\u1ecf \u0111\u00e1nh thu\u1ebf nh\u00e0, ch\u1ec9 \u0111\u00e1nh thu\u1ebf \u0111\u1ea5t, v\u1edbi c\u00e1c m\u1ee9c thu\u1ebf su\u1ea5t kh\u00e1c nhau. T\u1eeb n\u0103m 2010 \u00e1p d\u1ee5ng thu\u1ebf s\u1eed d\u1ee5ng \u0111\u1ea5t phi n\u00f4ng nghi\u1ec7p (PNN) nh\u01b0 hi\u1ec7n nay. Ch\u00ednh s\u00e1ch m\u00e0 B\u1ed9 T\u00e0i ch\u00ednh \u0111\u00e3 \u0111\u1ec1 xu\u1ea5t th\u1ef1c ch\u1ea5t ch\u1ec9 l\u00e0 \u0111\u01b0a th\u00eam nh\u00e0 v\u00e0o \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u00e1nh thu\u1ebf, \u0111\u1ed3ng th\u1eddi gom chung l\u1ea1i th\u00e0nh thu\u1ebf t\u00e0i s\u1ea3n.<\/p>\n

B\u00e0y t\u1ecf quan \u0111i\u1ec3m \u1ee7ng h\u1ed9 s\u1eafc thu\u1ebf n\u00e0y, TS Hu\u1ef3nh Th\u1ebf Du, Tr\u01b0\u1eddng \u0111\u1ea1i h\u1ecdc Fulbright Vi\u1ec7t Nam cho r\u1eb1ng, s\u1eafc thu\u1ebf n\u00e0y b\u1ea3o \u0111\u1ea3m ba \u0111i\u1ec1u ki\u1ec7n c\u1ee7a m\u1ed9t s\u1eafc thu\u1ebf t\u1ed1t. Th\u1ee9 nh\u1ea5t, hi\u1ec7u qu\u1ea3 v\u1ec1 m\u1eb7t kinh t\u1ebf v\u00ec thu\u1ebf t\u00e0i s\u1ea3n \u00edt b\u00f3p m\u00e9o vi\u1ec7c ph\u00e2n b\u1ed5 ngu\u1ed3n l\u1ef1c v\u00e0 g\u00f3p ph\u1ea7n ch\u1ed1ng \u0111\u1ea7u c\u01a1 t\u00e0i s\u1ea3n. Th\u1ee9 hai, b\u1ea3o \u0111\u1ea3m c\u00f4ng b\u1eb1ng v\u00ec ng\u01b0\u1eddi gi\u00e0u h\u01a1n n\u1ed9p thu\u1ebf nhi\u1ec1u h\u01a1n. Th\u1ee9 ba, t\u00ednh kh\u1ea3 thi cao v\u00ec thu\u1ebf \u0111\u01b0\u1ee3c \u0111\u00e1nh v\u1edbi t\u1ea5t c\u1ea3 c\u00e1c c\u0103n nh\u00e0, n\u1ebfu ch\u1ec9 t\u00ednh t\u1eeb c\u0103n nh\u00e0 th\u1ee9 hai th\u00ec kh\u00f3 kh\u1ea3 thi v\u00ec ng\u01b0\u1eddi s\u1edf h\u1eefu c\u00f3 nhi\u1ec1u c\u00e1ch \u0111\u1ec3 l\u00e1ch lu\u1eadt. Th\u00eam v\u00e0o \u0111\u00f3, s\u1eafc thu\u1ebf n\u00e0y l\u00e0 c\u01a1 s\u1edf \u0111\u1ec3 c\u00f3 m\u1ed9t h\u1ec7 th\u1ed1ng d\u1eef li\u1ec7u v\u1ec1 t\u00e0i s\u1ea3n qu\u1ed1c gia, g\u00f3p ph\u1ea7n ch\u1ed1ng tham nh\u0169ng.<\/p>\n

Ph\u00f3 Ch\u1ee7 nhi\u1ec7m \u1ee6y ban Kinh t\u1ebf c\u1ee7a Qu\u1ed1c h\u1ed9i Nguy\u1ec5n \u0110\u1ee9c Ki\u00ean th\u00ec kh\u1eb3ng \u0111\u1ecbnh, Lu\u1eadt Thu\u1ebf t\u00e0i s\u1ea3n m\u00e0 B\u1ed9 T\u00e0i ch\u00ednh v\u1eeba l\u1ea5y \u00fd ki\u1ebfn \u0111\u00e3 n\u1eb1m trong l\u1ed9 tr\u00ecnh x\u00e2y d\u1ef1ng c\u00e1c s\u1eafc thu\u1ebf m\u1edbi, nh\u1eb1m \u0111\u01b0a c\u00e1c s\u1eafc thu\u1ebf t\u1eeb ch\u1ed7 d\u00e0n tr\u1ea3i nay t\u1eadp trung l\u1ea1i, thay \u0111\u1ed5i theo h\u01b0\u1edbng \u0111\u01a1n gi\u1ea3n, minh b\u1ea1ch, nu\u00f4i d\u01b0\u1ee1ng ngu\u1ed3n thu, b\u1ea3o \u0111\u1ea3m n\u1ec1n t\u00e0i ch\u00ednh b\u1ec1n v\u1eefng. D\u1ef1 th\u1ea3o c\u0169ng \u0111\u00e3 n\u00f3i r\u00f5 n\u1ebfu \u00e1p d\u1ee5ng thu\u1ebf t\u00e0i s\u1ea3n th\u00ec s\u1ebd b\u1ecf thu\u1ebf \u0111\u1ea5t PNN, trong \u0111\u00f3 c\u00f3 thu\u1ebf \u0111\u1ea5t nh\u00e0 \u1edf. V\u00ec v\u1eady, kh\u00f4ng th\u1ec3 n\u00f3i r\u1eb1ng lu\u1eadt n\u00e0y ra \u0111\u1eddi g\u00e2y ra t\u00ecnh tr\u1ea1ng \u201cthu\u1ebf ch\u1ed3ng thu\u1ebf\u201d.<\/p>\n

\u1ee6ng h\u1ed9 vi\u1ec7c \u00e1p d\u1ee5ng m\u1ed9t s\u1eafc thu\u1ebf m\u1edbi \u0111\u1ec3 nu\u00f4i d\u01b0\u1ee1ng ngu\u1ed3n thu trong d\u00e0i h\u1ea1n, song c\u00e1c chuy\u00ean gia l\u01b0u \u00fd r\u1eb1ng c\u00e1ch \u0111\u00e1nh thu\u1ebf th\u1ebf n\u00e0o m\u1edbi l\u00e0 \u0111i\u1ec3m m\u1ea5u ch\u1ed1t. TS V\u0169 \u0110\u00ecnh \u00c1nh ph\u00e2n t\u00edch, n\u1ebfu \u00e1p d\u1ee5ng Lu\u1eadt Thu\u1ebf t\u00e0i s\u1ea3n, th\u00ec thu\u1ebf su\u1ea5t s\u1ebd t\u0103ng l\u00ean g\u1ea5p 10 l\u1ea7n, t\u1eeb 0,03% l\u00ean 0,3 ho\u1eb7c 0,4%. Do \u0111\u00f3, ph\u1ea3i b\u00e0n xem m\u1ee9c t\u0103ng thu\u1ebf nh\u01b0 v\u1eady c\u00f3 h\u1ee3p l\u00fd hay kh\u00f4ng. Kh\u00f4ng n\u00ean \u0111\u00e1nh thu\u1ebf nh\u00e0 gi\u00e1 tr\u1ecb th\u1ea5p, v\u00ec \u0111\u00e2y ph\u1ea7n l\u1edbn l\u00e0 t\u00e0i s\u1ea3n c\u1ee7a ng\u01b0\u1eddi ngh\u00e8o, thu nh\u1eadp th\u1ea5p, \u0111\u1eddi s\u1ed1ng kh\u00f3 kh\u0103n, do \u0111\u00f3 kh\u00f4ng n\u00ean d\u1ed3n g\u00e1nh n\u1eb7ng l\u00ean vai h\u1ecd. \u0110\u1ed3ng th\u1eddi \u0111\u1ed1i v\u1edbi c\u01a1 quan qu\u1ea3n l\u00fd, chi ph\u00ed \u0111\u1ec3 v\u1eadn h\u00e0nh b\u1ed9 m\u00e1y \u0111i thu c\u00e1c kho\u1ea3n n\u00e0y c\u00f3 th\u1ec3 c\u00f2n l\u1edbn h\u01a1n so c\u00e1c kho\u1ea3n thu v\u1ec1, nh\u01b0 v\u1eady vi ph\u1ea1m nguy\u00ean t\u1eafc c\u1ee7a thu\u1ebf l\u00e0 t\u00ednh hi\u1ec7u qu\u1ea3, t\u00ednh \u0111\u01a1n gi\u1ea3n.<\/p>\n

Cho r\u1eb1ng Lu\u1eadt Thu\u1ebf t\u00e0i s\u1ea3n l\u00e0 c\u1ea7n thi\u1ebft v\u00e0 ph\u1ea3i t\u00ednh \u0111\u1ebfn, song \u00f4ng Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c, Gi\u00e1m \u0111\u1ed1c C\u00f4ng ty Lu\u1eadt ANVI, ki\u1ebfn ngh\u1ecb, c\u01a1 quan so\u1ea1n th\u1ea3o c\u1ea7n c\u00e2n nh\u1eafc v\u1ec1 th\u1eddi \u0111i\u1ec3m th\u1ef1c hi\u1ec7n, c\u00e1ch th\u1ee9c, ph\u1ea1m vi, \u0111\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng, \u0111\u1eb7c bi\u1ec7t ph\u1ea3i t\u00ednh to\u00e1n xem thu nh\u1eadp c\u1ee7a ng\u01b0\u1eddi d\u00e2n \u0111ang \u1edf m\u1ee9c \u0111\u1ed9 n\u00e0o v\u00e0 th\u1ef1c hi\u1ec7n nh\u01b0 th\u1ebf n\u00e0o cho h\u1ee3p l\u00fd. \u0110\u1ed1i v\u1edbi \u0111\u1ec1 xu\u1ea5t m\u1ee9c s\u00e0n 700 tri\u1ec7u \u0111\u1ed3ng \u0111\u1ec3 \u0111\u00e1nh thu\u1ebf m\u00e0 B\u1ed9 T\u00e0i ch\u00ednh \u0111\u01b0a ra, t\u00f4i kh\u00f4ng th\u1ec3 l\u00fd gi\u1ea3i v\u00ec sao c\u01a1 quan so\u1ea1n th\u1ea3o c\u00f3 th\u1ec3 t\u00ednh to\u00e1n \u0111\u1ec3 \u0111\u01b0a ra m\u1ee9c s\u00e0n \u0111\u00f3. Ngay c\u1ea3 nh\u00e0 \u1edf x\u00e3 h\u1ed9i m\u00e0 ng\u01b0\u1eddi lao \u0111\u1ed9ng mua theo c\u00e1c g\u00f3i vay \u01b0u \u0111\u00e3i c\u1ee7a Nh\u00e0 n\u01b0\u1edbc c\u0169ng \u0111\u00e3 c\u00f3 gi\u00e1 tr\u1ecb v\u01b0\u1ee3t qu\u00e1 m\u1ee9c \u0111\u1ec1 xu\u1ea5t \u0111\u01b0a ra. \u0110\u1ec3 h\u1ea1n ch\u1ebf t\u00ecnh tr\u1ea1ng \u0111\u1ea7u c\u01a1 v\u00e0 tr\u00e1nh l\u00e3ng ph\u00ed, vi\u1ec7c \u0111\u00e1nh thu\u1ebf t\u00e0i s\u1ea3n c\u1ea7n ph\u1ea3i \u0111\u01b0\u1ee3c t\u00ednh to\u00e1n l\u1ea1i theo h\u01b0\u1edbng n\u00e2ng gi\u00e1 tr\u1ecb t\u00ednh thu\u1ebf l\u00ean v\u00e0 gi\u1ea3m thu\u1ebf su\u1ea5t xu\u1ed1ng. \u0110\u1ed3ng th\u1eddi, vi\u1ec7c \u00e1p d\u1ee5ng lu\u1eadt thu\u1ebf n\u00e0y c\u1ea7n \u0111\u01b0\u1ee3c xem x\u00e9t, ban h\u00e0nh sau th\u1eddi \u0111i\u1ec3m n\u0103m 2020 th\u00ec s\u1ebd ph\u00f9 h\u1ee3p h\u01a1n.<\/em><\/p>\n

B\u1ed9 tr\u01b0\u1edfng T\u00e0i ch\u00ednh \u0110inh Ti\u1ebfn D\u0169ng: B\u1ed9 T\u00e0i ch\u00ednh \u0111\u00e3 x\u00e2y d\u1ef1ng d\u1ef1 th\u1ea3o \u0111\u1ec3 xin \u00fd ki\u1ebfn nh\u00e2n d\u00e2n v\u00e0 v\u1edbi m\u1ee5c ti\u00eau c\u1ee7a d\u1ef1 lu\u1eadt n\u00e0y l\u00e0: t\u0103ng c\u01b0\u1eddng qu\u1ea3n l\u00fd v\u1ec1 t\u00e0i s\u1ea3n; n\u00e2ng cao hi\u1ec7u qu\u1ea3 s\u1eed d\u1ee5ng nh\u00e0 v\u00e0 \u0111\u1ea5t; \u0111i\u1ec1u ti\u1ebft v\u00e0o \u0111\u1ed1i t\u01b0\u1ee3ng c\u00f3 thu nh\u1eadp cao, ch\u1ed1ng \u0111\u1ea7u c\u01a1 v\u1ec1 nh\u00e0, \u0111\u1ea5t. B\u1ea3o \u0111\u1ea3m nh\u1eefng ng\u01b0\u1eddi c\u00f3 nh\u00e0, \u0111\u1ea5t ph\u1ea3i \u0111\u01b0a v\u00e0o s\u1eed d\u1ee5ng, v\u00e0 s\u1ebd kh\u00f4ng \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn ng\u01b0\u1eddi ngh\u00e8o, ng\u01b0\u1eddi c\u00f3 thu nh\u1eadp th\u1ea5p.<\/strong><\/p>\n

Thu Th\u1ee7y<\/strong><\/p>\n

————–<\/p>\n

Th\u1eddi nay (Kinh t\u1ebf) 26-4-2018:<\/em><\/strong><\/p>\n

http:\/\/www.nhandan.com.vn\/baothoinay\/baothoinay-kinhte\/item\/36212602-can-co-lo-trinh-phu-hop.html<\/a><\/em><\/p>\n

(205\/1.174)<\/em>","protected":false},"excerpt":{"rendered":"

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