{"id":29092,"date":"2018-06-26T11:01:41","date_gmt":"2018-06-26T04:01:41","guid":{"rendered":"https:\/\/anvilaw.com\/vi\/?p=29092"},"modified":"2022-06-22T11:10:18","modified_gmt":"2022-06-22T04:10:18","slug":"1-853-thue-tai-san-nen-danh-luy-tien","status":"publish","type":"post","link":"https:\/\/anvilaw.com\/vi\/1-853-thue-tai-san-nen-danh-luy-tien\/","title":{"rendered":"1.853. Thu\u1ebf t\u00e0i s\u1ea3n: N\u00ean \u0111\u00e1nh l\u0169y ti\u1ebfn"},"content":{"rendered":"(HNM) – \u0110\u1ec1 xu\u1ea5t n\u00e0y \u0111\u01b0\u1ee3c m\u1ed9t s\u1ed1 chuy\u00ean gia \u0111\u01b0a ra t\u1ea1i h\u1ed9i th\u1ea3o \u201cThu\u1ebf t\u00e0i s\u1ea3n v\u00e0 m\u1ed9t s\u1ed1 g\u1ee3i \u00fd ch\u00ednh s\u00e1ch cho Vi\u1ec7t Nam\u201d, do Vi\u1ec7n Nghi\u00ean c\u1ee9u Truy\u1ec1n th\u00f4ng Ph\u00e1t tri\u1ec3n ph\u1ed1i h\u1ee3p v\u1edbi c\u00e1c c\u01a1 quan ch\u1ee9c n\u0103ng c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh t\u1ed5 ch\u1ee9c v\u00e0o chi\u1ec1u 26-6.<\/strong><\/p>\n

Kinh nghi\u1ec7m qu\u1ed1c t\u1ebf<\/strong><\/p>\n

T\u1ea1i h\u1ed9i th\u1ea3o, \u00f4ng Nicolas Drouin, chuy\u00ean gia ph\u00e1t tri\u1ec3n \u0110\u1ea1i s\u1ee9 qu\u00e1n Canada t\u1ea1i Vi\u1ec7t Nam \u0111\u00e3 chia s\u1ebb m\u1ed9t s\u1ed1 kinh nghi\u1ec7m v\u1ec1 thu\u1ebf t\u00e0i s\u1ea3n t\u1ea1i n\u01b0\u1edbc n\u00e0y.<\/p>\n

Thu\u1ebf t\u00e0i s\u1ea3n \u1edf Canada \u0111\u01b0\u1ee3c t\u00ednh d\u1ef1a tr\u00ean hai nguy\u00ean t\u1eafc l\u00e0 l\u1ee3i \u00edch m\u00e0 ch\u1ee7 t\u00e0i s\u1ea3n nh\u1eadn \u0111\u01b0\u1ee3c v\u00e0 kh\u1ea3 n\u0103ng \u0111\u00f3ng thu\u1ebf c\u1ee7a ch\u1ee7 t\u00e0i s\u1ea3n.<\/p>\n

T\u00e0i s\u1ea3n b\u1ecb \u0111\u00e1nh thu\u1ebf \u0111\u01b0\u1ee3c \u0111\u1ecbnh gi\u00e1 4 n\u0103m 1 l\u1ea7n do m\u1ed9t t\u1eadp \u0111o\u00e0n \u0111\u1ecbnh gi\u00e1 \u0111\u1ea3m nhi\u1ec7m nh\u1eb1m \u0111\u1ea3m b\u1ea3o theo gi\u00e1 th\u1ecb tr\u01b0\u1eddng. 5 ti\u00eau ch\u00ed chi\u1ebfm \u0111\u1ebfn 85% n\u1ed9i dung \u0111\u1ecbnh gi\u00e1 t\u00e0i s\u1ea3n nh\u00e0 \u1edf l\u00e0 v\u1ecb tr\u00ed, k\u00edch th\u01b0\u1edbc l\u00f4 \u0111\u1ea5t, khu d\u00e2n c\u01b0, tu\u1ed5i \u0111\u1eddi c\u1ee7a t\u00e0i s\u1ea3n v\u00e0 ch\u1ea5t l\u01b0\u1ee3ng x\u00e2y d\u1ef1ng.<\/p>\n

Ti\u1ec1n thu t\u1eeb thu\u1ebf t\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c d\u00f9ng cho c\u00e1c d\u1ecbch v\u1ee5 nh\u01b0: Gi\u00e1o d\u1ee5c (c\u00e1c tr\u01b0\u1eddng ti\u1ec3u h\u1ecdc v\u00e0 trung\u00a0 h\u1ecdc), v\u0103n h\u00f3a v\u00e0 gi\u1ea3i tr\u00ed (c\u00f4ng vi\u00ean, b\u1ec3 b\u01a1i, th\u01b0 vi\u1ec7n), y t\u1ebf v\u00e0 ph\u00fac l\u1ee3i (c\u00e1c d\u1ecbch v\u1ee5 c\u00f4ng c\u1ed9ng, c\u1ea5p c\u1ee9u, chi ph\u00ed h\u00e0nh ch\u00ednh \u0111\u1ea3m b\u1ea3o ph\u00fac l\u1ee3i c\u00f4ng c\u1ed9ng), nh\u00e0 \u1edf (gi\u1ea5y ph\u00e9p x\u00e2y d\u1ef1ng, ti\u00eau chu\u1ea9n x\u00e2y d\u1ef1ng, nh\u00e0 \u1edf cho ng\u01b0\u1eddi cao tu\u1ed5i, nh\u00e0 cho thu\u00ea gi\u00e1 th\u1ea5p), s\u1eed d\u1ee5ng \u0111\u1ea5t (quy ho\u1ea1ch, ph\u00e2n v\u00f9ng), ti\u1ec7n \u00edch (n\u01b0\u1edbc s\u1ea1ch, x\u1eed l\u00fd r\u00e1c th\u1ea3i, h\u1ec7 th\u1ed1ng tho\u00e1t n\u01b0\u1edbc), b\u1ea3o v\u1ec7 an to\u00e0n c\u00f4ng c\u1ed9ng, giao th\u00f4ng v\u1eadn t\u1ea3i.<\/p>\n\n\n\n\n
\n
<\/div>\n<\/td>\n<\/tr>\n
Quang c\u1ea3nh h\u1ed9i th\u1ea3o<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

C\u0169ng t\u1ea1i h\u1ed9i th\u1ea3o, b\u00e0 L\u00ea Thi Mai Li\u00ean, Tr\u01b0\u1edfng Ban Ch\u00ednh s\u00e1ch T\u00e0i ch\u00ednh c\u00f4ng, Vi\u1ec7n Chi\u1ebfn l\u01b0\u1ee3c v\u00e0 Ch\u00ednh s\u00e1ch t\u00e0i ch\u00ednh (B\u1ed9 T\u00e0i ch\u00ednh) chia s\u1ebb kinh nghi\u1ec7m qu\u1ed1c t\u1ebf v\u1ec1 thu\u1ebf t\u00e0i s\u1ea3n.<\/p>\n

B\u00e0 Li\u00ean cho bi\u1ebft, theo Ng\u00e2n h\u00e0ng Th\u1ebf gi\u1edbi, 174\/193 n\u01b0\u1edbc \u00e1p d\u1ee5ng thu\u1ebf t\u00e0i s\u1ea3n\/thu\u1ebf b\u1ea5t \u0111\u1ed9ng s\u1ea3n\/thu\u1ebf nh\u00e0, \u0111\u1ea5t. \u0110\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf t\u00e0i s\u1ea3n th\u01b0\u1eddng l\u00e0 nh\u00e0 v\u00e0 \u0111\u1ea5t. Ngu\u1ed3n thu t\u1eeb thu\u1ebf n\u00e0y l\u00e0 ngu\u1ed3n thu quan tr\u1ecdng trong t\u1ed5ng thu ng\u00e2n s\u00e1ch \u1edf nhi\u1ec1u n\u01b0\u1edbc v\u00e0 c\u00f3 xu h\u01b0\u1edbng ng\u00e0y c\u00e0ng t\u0103ng.<\/p>\n\n\n\n
B\u00e0 L\u00ea Th\u1ecb Mai Li\u00ean, Tr\u01b0\u1edfng Ban Ch\u00ednh s\u00e1ch T\u00e0i ch\u00ednh c\u00f4ng, Vi\u1ec7n Chi\u1ebfn l\u01b0\u1ee3c v\u00e0 Ch\u00ednh s\u00e1ch t\u00e0i ch\u00ednh cho bi\u1ebft, t\u1ea1i d\u1ef1 th\u1ea3o m\u1edbi v\u1ec1 Lu\u1eadt Thu\u1ebf t\u00e0i s\u1ea3n m\u00e0 B\u1ed9 T\u00e0i ch\u00ednh \u0111ang x\u00e2y d\u1ef1ng, \u0111\u1ec1 xu\u1ea5t nh\u00e0 tr\u00ean 700 tri\u1ec7u \u0111\u1ed3ng b\u1ecb \u0111\u00e1nh thu\u1ebf t\u00e0i s\u1ea3n nh\u01b0 tr\u01b0\u1edbc \u0111\u00e2y kh\u00f4ng \u0111\u01b0\u1ee3c \u0111\u01b0a v\u00e0o d\u1ef1 th\u1ea3o.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf d\u1ef1a tr\u00ean gi\u00e1 tr\u1ecb th\u1ecb tr\u01b0\u1eddng c\u1ee7a t\u00e0i s\u1ea3n. Ph\u01b0\u01a1ng ph\u00e1p n\u00e0y \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng t\u1ea1i nhi\u1ec1u n\u01b0\u1edbc tr\u00ean th\u1ebf gi\u1edbi nh\u01b0 H\u00e0n Qu\u1ed1c, Th\u00e1i Lan, Indonesia, \u0110an M\u1ea1ch, Nam Phi.<\/p>\n

Chu k\u1ef3 \u0111\u1ecbnh gi\u00e1, gi\u00e1 tr\u1ecb t\u00ednh thu\u1ebf th\u01b0\u1eddng \u1ed5n \u0111\u1ecbnh trong m\u1ed9t th\u1eddi gian nh\u1ea5t \u0111\u1ecbnh (3-5 n\u0103m) nh\u1eb1m gi\u1ea3m chi ph\u00ed h\u00e0nh ch\u00ednh v\u00e0 \u0111\u01a1n gi\u1ea3n h\u00f3a trong qu\u1ea3n l\u00fd.<\/p>\n

H\u1ea7u h\u1ebft c\u00e1c qu\u1ed1c gia \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t t\u01b0\u01a1ng \u0111\u1ed1i, r\u1ea5t \u00edt n\u01b0\u1edbc \u00e1p d\u1ee5ng theo thu\u1ebf su\u1ea5t tuy\u1ec7t \u0111\u1ed1i ho\u1eb7c k\u1ebft h\u1ee3p c\u1ea3 hai h\u00ecnh th\u1ee9c.<\/p>\n

V\u1ec1 m\u1ee9c thu\u1ebf, c\u00f3 n\u01b0\u1edbc ban h\u00e0nh m\u1ed9t m\u1ee9c thu\u1ebf su\u1ea5t th\u1ed1ng nh\u1ea5t cho c\u1ea3 nh\u00e0 v\u00e0 \u0111\u1ea5t; c\u00f3 n\u01b0\u1edbc ban h\u00e0nh bi\u1ec3u thu\u1ebf su\u1ea5t v\u1edbi nhi\u1ec1u m\u1ee9c, c\u00f3 s\u1ef1 ph\u00e2n bi\u1ec7t gi\u1eefa c\u00e1c khu v\u1ef1c\/v\u00f9ng v\u1edbi c\u00e1c h\u1ec7 s\u1ed1 \u0111\u1ecbnh gi\u00e1 kh\u00e1c nhau ph\u1ee5 thu\u1ed9c v\u00e0o lo\u1ea1i t\u00e0i s\u1ea3n (\u0111\u1ea5t, nh\u00e0 \u1edf, m\u00e1y m\u00f3c) v\u00e0 m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng th\u1ef1c t\u1ebf (nh\u01b0 Philippines, Th\u00e1i Lan) ho\u1eb7c c\u00f3 n\u01a1i ban h\u00e0nh bi\u1ec3u thu\u1ebf su\u1ea5t l\u0169y ti\u1ebfn theo gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n v\u00e0 \u00e1p d\u1ee5ng c\u00e1c m\u1ee9c thu\u1ebf su\u1ea5t kh\u00e1c nhau \u0111\u1ed1i v\u1edbi c\u00e1c lo\u1ea1i \u0111\u1ea5t v\u00e0 nh\u00e0 kh\u00e1c nhau, th\u01b0\u1eddng \u0111i\u1ec1u ti\u1ebft cao h\u01a1n \u0111\u1ed1i v\u1edbi \u0111\u1ea5t (H\u00e0n Qu\u1ed1c).<\/p>\n

N\u00ean \u0111\u00e1nh thu\u1ebf l\u0169y ti\u1ebfn<\/strong><\/p>\n

T\u1eeb kinh nghi\u1ec7m qu\u1ed1c t\u1ebf, theo b\u00e0 L\u00ea Th\u1ecb Mai Li\u00ean, Lu\u1eadt Thu\u1ebf t\u00e0i s\u1ea3n \u1edf Vi\u1ec7t Nam n\u00ean \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi nh\u00e0, \u0111\u1ea5t (thay th\u1ebf thu\u1ebf s\u1eed d\u1ee5ng \u0111\u1ea5t n\u00f4ng nghi\u1ec7p v\u00e0 thu\u1ebf s\u1eed d\u1ee5ng \u0111\u1ea5t phi n\u00f4ng nghi\u1ec7p, b\u1ed5 sung thu\u1ebf \u0111\u1ed1i v\u1edbi nh\u00e0), c\u00f3 mi\u1ec5n, gi\u1ea3m \u0111\u1ed1i v\u1edbi nh\u00e0, \u0111\u1ea5t l\u00e0 t\u00e0i s\u1ea3n c\u00f4ng; nh\u00e0, \u0111\u1ea5t s\u1eed d\u1ee5ng cho m\u1ee5c \u0111\u00edch t\u00f4n gi\u00e1o, ph\u00fac l\u1ee3i c\u00f4ng c\u1ed9ng\u2026<\/p>\n

C\u00e1c kho\u1ea3n thu kh\u00e1c \u0111\u1ed1i v\u1edbi t\u00e0i s\u1ea3n (l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1, thu\u1ebf chuy\u1ec3n quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t) gi\u1eef nguy\u00ean theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh.<\/p>\n

V\u1ec1 \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf, n\u00ean quy \u0111\u1ecbnh ng\u01b0\u1ee1ng di\u1ec7n t\u00edch ch\u1ecbu thu\u1ebf \u0111\u1ed1i v\u1edbi nh\u00e0, \u0111\u1ea5t (v\u01b0\u1ee3t m\u1ed9t ng\u01b0\u1ee1ng nh\u1ea5t \u0111\u1ecbnh m\u1edbi ph\u1ea3i n\u1ed9p thu\u1ebf).<\/p>\n

V\u1ec1 gi\u00e1 nh\u00e0, \u0111\u1ea5t \u0111\u1ec3 t\u00ednh thu\u1ebf, trong ng\u1eafn h\u1ea1n, c\u0103n c\u1ee9 theo khung gi\u00e1 nh\u00e0, \u0111\u1ea5t do UBND c\u1ea5p t\u1ec9nh quy \u0111\u1ecbnh. V\u1ec1 trung v\u00e0 d\u00e0i h\u1ea1n, x\u00e2y d\u1ef1ng h\u1ec7 th\u1ed1ng c\u01a1 s\u1edf d\u1eef li\u1ec7u v\u1ec1 nh\u00e0, \u0111\u1ea5t, trong \u0111\u00f3 bao g\u1ed3m c\u1ea3 gi\u00e1 nh\u00e0, \u0111\u1ea5t tr\u00ean th\u1ecb tr\u01b0\u1eddng.<\/p>\n

V\u1ec1 thu\u1ebf su\u1ea5t, b\u00e0 Mai Li\u00ean \u0111\u1ec1 xu\u1ea5t, Lu\u1eadt thu\u1ebf T\u00e0i s\u1ea3n n\u00ean quy \u0111\u1ecbnh khung thu\u1ebf su\u1ea5t, tr\u00ean c\u01a1 s\u1edf \u0111\u00f3 ph\u00e2n c\u1ea5p cho c\u00e1c \u0111\u1ecba ph\u01b0\u01a1ng t\u1ef1 quy \u0111\u1ecbnh m\u1ee9c thu\u1ebf su\u1ea5t ph\u00f9 h\u1ee3p v\u1edbi tr\u00ecnh \u0111\u1ed9 ph\u00e1t tri\u1ec3n c\u1ee7a \u0111\u1ecba ph\u01b0\u01a1ng. \u0110\u1ed3ng th\u1eddi, n\u00ean c\u00f3 c\u00e1c m\u1ee9c thu\u1ebf su\u1ea5t ph\u00e2n bi\u1ec7t theo m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng \u0111\u1ea5t nh\u1eb1m \u0111\u1ea3m b\u1ea3o s\u1eed d\u1ee5ng \u0111\u1ea5t ti\u1ebft ki\u1ec7m, hi\u1ec7u qu\u1ea3, \u0111\u1ea3m b\u1ea3o t\u00ednh \u01b0u ti\u00ean \u0111\u1ed1i v\u1edbi t\u1eebng l\u0129nh v\u1ef1c trong t\u1eebng th\u1eddi k\u1ef3.<\/p>\n

\u201cN\u00ean \u0111\u00e1nh thu\u1ebf l\u0169y ti\u1ebfn nh\u1eb1m m\u1ee5c \u0111\u00edch ph\u00e2n ph\u1ed1i l\u1ea1i v\u00e0 \u0111\u1ea3m b\u1ea3o c\u00f4ng b\u1eb1ng theo chi\u1ec1u d\u1ecdc\u201d, b\u00e0 Li\u00ean \u0111\u1ec1 xu\u1ea5t.<\/p>\n

\u0110\u1ed3ng quan \u0111i\u1ec3m tr\u00ean, d\u01b0\u1edbi g\u00f3c nh\u00ecn c\u1ee7a chuy\u00ean gia, lu\u1eadt s\u01b0 Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c cho r\u1eb1ng, c\u1ea7n \u0111\u00e1nh thu\u1ebf t\u00e0i s\u1ea3n theo l\u0169y ti\u1ebfn v\u1edbi m\u1ee9c kh\u1edfi \u0111i\u1ec3m r\u1ea5t th\u1ea5p. C\u00f3 nh\u01b0 v\u1eady m\u1edbi b\u1ea3o \u0111\u1ea3m ng\u01b0\u1eddi c\u00e0ng s\u1edf h\u1eefu nhi\u1ec1u nh\u00e0 c\u00e0ng b\u1ecb \u0111\u00e1nh thu\u1ebf cao, c\u0169ng gi\u1ed1ng nh\u01b0 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n, ng\u01b0\u1eddi c\u00f3 thu nh\u1eadp cao ch\u1ecbu m\u1ee9c thu\u1ebf cao h\u01a1n.<\/p>\n

Ngo\u00e0i ra, \u00f4ng \u0110\u1ee9c \u0111\u1ec1 xu\u1ea5t, khi \u0111\u00e1nh thu\u1ebf t\u00e0i s\u1ea3n v\u1edbi nh\u00e0 th\u00ec nh\u00e0 \u0111\u00f3 c\u1ea7n \u0111\u01b0\u1ee3c \u0111\u1ecbnh gi\u00e1 theo th\u1ecb tr\u01b0\u1eddng ch\u1ee9 kh\u00f4ng ph\u1ea3i theo gi\u00e1 quy \u0111\u1ecbnh c\u1ee7a c\u01a1 quan Nh\u00e0 n\u01b0\u1edbc, v\u00e0 ch\u1ec9 d\u1ef1a v\u00e0o gi\u00e1 \u0111\u1ec3 \u0111\u00e1nh thu\u1ebf ch\u1ee9 kh\u00f4ng c\u1ea7n d\u1ef1a v\u00e0o v\u1ecb tr\u00ed hay di\u1ec7n t\u00edch nh\u00e0.<\/p>\n

\u00d4ng Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c c\u0169ng cho r\u1eb1ng, ch\u1ec9 n\u00ean \u0111\u00e1nh thu\u1ebf v\u1edbi t\u00e0i s\u1ea3n c\u00f3 gi\u00e1 tr\u1ecb l\u1edbn. Ch\u1eb3ng h\u1ea1n, v\u1edbi nh\u00e0, ch\u1ec9 nh\u00e0 c\u00f3 gi\u00e1 tr\u1ecb t\u1eeb 5 t\u1ef7 \u0111\u1ed3ng tr\u1edf l\u00ean m\u1edbi \u0111\u00e1nh thu\u1ebf.<\/p>\n

C\u00f9ng quan \u0111i\u1ec3m v\u1edbi lu\u1eadt s\u01b0 \u0110\u1ee9c, chuy\u00ean gia b\u1ea5t \u0111\u1ed9ng s\u1ea3n Tr\u1ea7n Nh\u01b0 Trung nh\u00ecn nh\u1eadn, nh\u00e0 b\u1ecb \u0111\u00e1nh thu\u1ebf ph\u1ea3i \u0111\u01b0\u1ee3c \u0111\u1ecbnh gi\u00e1 theo gi\u00e1 th\u1ecb tr\u01b0\u1eddng.<\/p>\n

\u201cKh\u00f4ng ph\u1ea3i do vi\u1ec7c \u0111\u1ecbnh gi\u00e1 theo th\u1ecb tr\u01b0\u1eddng hay h\u01a1n m\u00e0 b\u1edfi khi n\u00f3i \u0111\u1ebfn gi\u00e1 c\u1ea3 th\u00ec ch\u1ec9 c\u00f3 th\u1ecb tr\u01b0\u1eddng m\u1edbi sinh ra gi\u00e1. Th\u1ecb tr\u01b0\u1eddng l\u00e0 c\u0103n c\u1ee9, l\u00e0 c\u01a1 s\u1edf \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh gi\u00e1 c\u1ee7a ng\u00f4i nh\u00e0\u201d, chuy\u00ean gia n\u00e0y l\u00fd gi\u1ea3i.<\/p>\n

H\u01b0\u01a1ng Th\u1ee7y<\/strong><\/p>\n

—————–<\/p>\n

\n

H\u00e0 N\u1ed9i m\u1edbi (Nh\u00e0 \u0111\u1ea5t) 26-6-2018:<\/em><\/strong><\/p>\n

http:\/\/hanoimoi.com.vn\/Tin-tuc\/Bat-dong-san\/905833\/thue-tai-san-nen-danh-luy-tien-<\/a><\/em><\/p>\n<\/div>\n

 ","protected":false},"excerpt":{"rendered":"

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