{"id":29288,"date":"2018-06-27T10:58:14","date_gmt":"2018-06-27T03:58:14","guid":{"rendered":"https:\/\/anvilaw.com\/vi\/?p=29288"},"modified":"2022-06-23T11:04:06","modified_gmt":"2022-06-23T04:04:06","slug":"1-855-chi-nen-danh-thue-tai-san-co-gia-tri-tu-5-ty-dong-tro-len","status":"publish","type":"post","link":"https:\/\/anvilaw.com\/vi\/1-855-chi-nen-danh-thue-tai-san-co-gia-tri-tu-5-ty-dong-tro-len\/","title":{"rendered":"1.855. Ch\u1ec9 n\u00ean \u0111\u00e1nh thu\u1ebf t\u00e0i s\u1ea3n c\u00f3 gi\u00e1 tr\u1ecb t\u1eeb 5 t\u1ef7 \u0111\u1ed3ng tr\u1edf l\u00ean"},"content":{"rendered":"(TT) – Chi\u1ec1u 26\/6\/2018, Vi\u1ec7n Nghi\u00ean c\u1ee9u Truy\u1ec1n th\u00f4ng Ph\u00e1t tri\u1ec3n (RED) 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 H\u1ed9i th\u1ea3o \u201cThu\u1ebf t\u00e0i s\u1ea3n – M\u1ed9t s\u1ed1 g\u1ee3i \u00fd ch\u00ednh s\u00e1ch cho Vi\u1ec7t Nam\u201d.<\/strong><\/p>\n

\"\"<\/p>\n

To\u00e0n c\u1ea3nh bu\u1ed5i h\u1ed9i th\u1ea3o. \u1ea2nh: TH<\/em><\/p>\n

X\u00e2y d\u1ef1ng Lu\u1eadt Th\u1ebf T\u00e0i s\u1ea3n ch\u1ec9 \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi nh\u00e0, \u0111\u1ea5t\u00a0<\/strong><\/p>\n

H\u1ed9i th\u1ea3o t\u1eadp trung v\u00e0o vi\u1ec7c chia s\u1ebb kinh nghi\u1ec7m c\u00e1c n\u01b0\u1edbc v\u1ec1 thu\u1ebf t\u00e0i s\u1ea3n, nh\u1eefng g\u1ee3i \u00fd cho Vi\u1ec7t Nam \u0111\u1ec3 x\u00e2y d\u1ef1ng Lu\u1eadt Thu\u1ebf t\u00e0i s\u1ea3n.<\/p>\n

T\u1ea1i h\u1ed9i th\u1ea3o, 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, B\u1ed9 T\u00e0i ch\u00ednh cho bi\u1ebft, hi\u1ec7n \u0111\u00e3 c\u00f3 174\/193 n\u01b0\u1edbc \u00e1p d\u1ee5ng thu\u1ebf t\u00e0i s\u1ea3n v\u00e0 tr\u1edf th\u00e0nh ngu\u1ed3n thu quan tr\u1ecdng, ng\u00e0y c\u00e0ng t\u0103ng c\u1ee7a c\u00e1c qu\u1ed1c gia, gi\u00fap t\u0103ng t\u00ednh t\u1ef1 ch\u1ee7, t\u1ef1 quy\u1ec1n c\u1ee7a c\u00e1c \u0111\u1ecba ph\u01b0\u01a1ng. C\u00e1c n\u01b0\u1edbc th\u01b0\u1eddng thu thu\u1ebf c\u1ea3 nh\u00e0 v\u00e0 \u0111\u1ea5t.<\/p>\n

Do t\u1eadp trung \u0111\u00e1nh thu\u1ebf v\u00e0o t\u00e0i s\u1ea3n h\u1eefu h\u00ecnh (nh\u00e0 v\u00e0 \u0111\u1ea5t) n\u00ean kh\u00f3 tr\u1ed1n tr\u00e1nh, d\u1ecbch chuy\u1ec3n, kh\u00f4ng g\u00e2y b\u00f3p m\u00e9o ch\u00ednh s\u00e1ch, c\u00f3 kh\u1ea3 n\u0103ng c\u01b0\u1ee1ng ch\u1ebf cao. Thu\u1ebf t\u00e0i s\u1ea3n \u0111\u00e1nh v\u00e0o b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u01b0\u1ee3c cho l\u00e0 s\u1ebd l\u00e0m l\u00e0nh m\u1ea1nh th\u1ecb tr\u01b0\u1eddng, tr\u00e1nh \u0111\u1ea7u c\u01a1.<\/p>\n

B\u00e0 Li\u00ean cho bi\u1ebft, hi\u1ec7n tr\u00ean th\u1ebf gi\u1edbi c\u00f3 nh\u1eefng t\u00ean g\u1ecdi kh\u00e1c nhau v\u1ec1 lo\u1ea1i thu\u1ebf n\u00e0y nh\u01b0 thu\u1ebf b\u1ea5t \u0111\u1ed9ng s\u1ea3n, thu\u1ebf nh\u00e0 \u0111\u1ea5t, thu\u1ebf t\u00e0i s\u1ea3n. Trong \u0111\u00f3, c\u00f3 65 n\u01b0\u1edbc g\u1ecdi l\u00e0 thu\u1ebf t\u00e0i s\u1ea3n, 51 n\u01b0\u1edbc g\u1ecdi l\u00e0 thu\u1ebf b\u1ea5t \u0111\u1ed9ng s\u1ea3n.<\/p>\n

Theo b\u00e0 Li\u00ean, lu\u1eadt thu\u1ebf m\u1edbi n\u00ean l\u1ea5y t\u00ean g\u1ecdi l\u00e0 Thu\u1ebf b\u1ea5t \u0111\u1ed9ng s\u1ea3n. Ngo\u00e0i ra, 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

\u0110\u1ea1i di\u1ec7n 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 \u0111\u00e3 chia s\u1ebb th\u00f4ng tin v\u1ec1 kinh nghi\u1ec7m c\u1ee7a m\u1ed9t s\u1ed1 n\u01b0\u1edbc v\u1ec1 ch\u00ednh s\u00e1ch thu\u1ebf t\u00e0i s\u1ea3n, \u0111\u01b0a ra m\u1ed9t s\u1ed1 g\u1ee3i \u00fd cho Vi\u1ec7t Nam khi x\u00e2y d\u1ef1ng Lu\u1eadt Thu\u1ebf t\u00e0i s\u1ea3n v\u00e0 ki\u1ebfn ngh\u1ecb ch\u1ec9 \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 th\u00eam 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 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\u2026) gi\u1eef nguy\u00ean theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh.<\/p>\n

Theo \u00f4ng Nicolas Drouin, thu\u1ebf t\u00e0i s\u1ea3n \u1edf Canada \u0111\u01b0\u1ee3c xem x\u00e9t d\u1ef1a tr\u00ean nguy\u00ean t\u1eafc: S\u1ed1 ti\u1ec1n n\u1ed9p thu\u1ebf ph\u1ee5 thu\u1ed9c v\u00e0o gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n s\u1edf h\u1eefu. Canada ch\u1ec9 \u00e1p d\u1ee5ng m\u1ed9t m\u1ee9c thu\u1ebf chung cho c\u1ea3 nh\u00e0 v\u00e0 \u0111\u1ea5t.<\/p>\n

\u1ede Canada, thu\u1ebf t\u00e0i s\u1ea3n l\u00e0 ngu\u1ed3n thu ch\u00ednh c\u1ee7a c\u00e1c \u0111\u1ecba ph\u01b0\u01a1ng v\u00e0 do c\u00e1c \u0111\u1ecba ph\u01b0\u01a1ng qu\u1ea3n l\u00fd, th\u01b0\u1eddng \u0111\u01b0\u1ee3c d\u00f9ng \u0111\u1ec3 trang tr\u1ea3i c\u00e1c d\u1ecbch v\u1ee5 do ch\u00ednh quy\u1ec1n \u0111\u00f4 th\u1ecb cung c\u1ea5p, nh\u01b0 gi\u00e1o d\u1ee5c, v\u0103n h\u00f3a gi\u1ea3i tr\u00ed, y t\u1ebf, ph\u00fac l\u1ee3i, nh\u00e0 \u1edf (cho ng\u01b0\u1eddi cao tu\u1ed5i, nh\u00e0 cho thu\u00ea gi\u00e1 th\u1ea5p), giao th\u00f4ng v\u1eadn t\u1ea3i\u2026<\/p>\n

L\u1ea5y v\u00ed d\u1ee5 c\u1ee5 th\u1ec3 c\u1ee7a bang Ontario, \u00f4ng Nicolas Drouin cho bi\u1ebft, ch\u00ednh quy\u1ec1n bang Ontario \u0111\u01b0\u1ee3c ban h\u00e0nh lu\u1eadt, \u0111\u01b0a ra c\u00e1c ch\u00ednh s\u00e1ch v\u1ec1 thu\u1ebf t\u00e0i s\u1ea3n v\u00e0 quy \u0111\u1ecbnh m\u1ee9c thu\u1ebf gi\u00e1o d\u1ee5c. Ch\u00ednh quy\u1ec1n \u0111\u00f4 th\u1ecb s\u1ebd x\u00e1c \u0111\u1ecbnh nhu c\u1ea7u thu ng\u00e2n s\u00e1ch, x\u00e1c \u0111\u1ecbnh m\u1ee9c thu\u1ebf \u00e1p d\u1ee5ng t\u1ea1i \u0111\u00f4 th\u1ecb v\u00e0 th\u1ef1c hi\u1ec7n thu thu\u1ebf t\u00e0i s\u1ea3n. C\u1ee9 4 n\u0103m\/l\u1ea7n, T\u1eadp \u0111o\u00e0n \u0110\u1ecbnh gi\u00e1 T\u00e0i s\u1ea3n Ontario s\u1ebd \u0111\u1ecbnh gi\u00e1 kho\u1ea3ng 5 tri\u1ec7u t\u00e0i s\u1ea3n. C\u00f3 \u0111\u1ebfn 200 ti\u00eau ch\u00ed \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 \u0111\u1ecbnh gi\u00e1 nh\u00e0 \u1edf. Trong \u0111\u00f3, 5 ti\u00eau ch\u00ed quan tr\u1ecdng chi\u1ebfm \u0111\u1ebfn 85% n\u1ed9i dung \u0111\u1ecbnh gi\u00e1 (v\u1ecb tr\u00ed, k\u00edch th\u01b0\u1edbc l\u00f4 \u0111\u1ea5t, khu d\u00e2n c\u01b0, tu\u1ed5i \u0111\u1eddi t\u00e0i s\u1ea3n, ch\u1ea5t l\u01b0\u1ee3ng x\u00e2y d\u1ef1ng). \u1ede bang Ontario, m\u1ed7i h\u1ed9 gia \u0111\u00ecnh v\u1eabn ph\u1ea3i \u0111\u00f3ng thu\u1ebf t\u00e0i s\u1ea3n, nh\u01b0ng sau khi khai b\u00e1o thu nh\u1eadp c\u00e1 nh\u00e2n, th\u00ec n\u1ebfu h\u1ed9 gia \u0111\u00ecnh \u0111\u00f3 thu\u1ed9c nh\u00f3m thu nh\u1eadp th\u1ea5p s\u1ebd \u0111\u01b0\u1ee3c t\u00ednh gi\u1ea3m tr\u1eeb.<\/p>\n

M\u1ee9c thu\u1ebf \u00edt nh\u1ea5t l\u00e0 10% \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi c\u00f3 nhi\u1ec1u t\u00e0i s\u1ea3n\u00a0<\/em><\/strong><\/p>\n

Chia s\u1ebb t\u1ea1i h\u1ed9i th\u1ea3o, lu\u1eadt s\u01b0 Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c, Gi\u00e1m \u0111\u1ed1c C\u00f4ng ty Lu\u1eadt ANVI n\u00eau quan \u0111i\u1ec3m: \u201cV\u1edbi ph\u01b0\u01a1ng \u00e1n t\u00ednh thu\u1ebf, n\u00ean c\u1ed9ng d\u1ed3n t\u00e0i s\u1ea3n s\u1edf h\u1eefu v\u00e0 ch\u1ec9 \u0111\u00e1nh thu\u1ebf t\u00e0i s\u1ea3n c\u00f3 gi\u00e1 tr\u1ecb t\u1eeb 5 t\u1ef7 \u0111\u1ed3ng tr\u1edf l\u00ean. Tr\u00e1nh t\u00ecnh tr\u1ea1ng \u0111\u00e1nh thu\u1ebf v\u00e0o ng\u01b0\u1eddi c\u00f3 thu nh\u1eadp th\u1ea5p\u201d.<\/em><\/p>\n

\u0110\u00e2y l\u00e0 m\u1ed9t quan \u0111i\u1ec3m c\u00f3 s\u1ef1 kh\u00e1c bi\u1ec7t l\u1edbn v\u1edbi \u0111\u1ec1 xu\u1ea5t tr\u01b0\u1edbc \u0111\u00f3 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh khi \u0111\u1ec1 ngh\u1ecb thu thu\u1ebf \u0111\u1ea5t v\u00e0 \u0111\u00e1nh thu\u1ebf nh\u00e0 \u1edf c\u00f3 gi\u00e1 tr\u1ecb tr\u00ean 700 tri\u1ec7u \u0111\u1ed3ng.<\/em><\/p>\n

\u00d4ng \u0110\u1ee9c n\u00eau quan \u0111i\u1ec3m, \u1edf nhi\u1ec1u n\u01b0\u1edbc, ng\u01b0\u1eddi d\u00e2n \u0111a s\u1ed1 l\u00e0 \u0111i thu\u00ea nh\u00e0, c\u00f2n l\u1ea1i, nh\u1eefng ai c\u00f3 nh\u00e0 th\u01b0\u1eddng l\u00e0 c\u00f3 n\u0103ng l\u1ef1c t\u00e0i ch\u00ednh d\u1ed3i d\u00e0o. Tuy nhi\u00ean, \u1edf Vi\u1ec7t Nam, th\u1ef1c t\u1ebf \u00f4ng n\u00eau l\u00ean l\u00e0, ng\u01b0\u1eddi thu nh\u1eadp kh\u00f4ng c\u1ea7n cao v\u1eabn c\u00f3 nh\u00e0, th\u1eadm ch\u00ed l\u00e0 ng\u01b0\u1eddi thu nh\u1eadp th\u1ea5p. D\u1ef1 th\u1ea3o c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh hi\u1ec7n t\u1ea1i \u0111\u1ec1 xu\u1ea5t m\u1ee9c thu\u1ebf v\u1edbi nh\u00e0 l\u00e0 0,4% v\u00e0 v\u1edbi \u0111\u1ea5t c\u0169ng l\u00e0 0,4%. Tuy nhi\u00ean, \u00f4ng \u0110\u1ee9c cho r\u1eb1ng, m\u1ee9c thu\u1ebf n\u00ean \u0111\u1ec3 m\u1ee9c th\u1ea5p, c\u00f3 th\u1ec3 l\u00e0 0,1% v\u00e0 c\u00f3 l\u1ed9 tr\u00ecnh t\u0103ng d\u1ea7n sau \u0111\u00f3 kho\u1ea3ng 10 n\u0103m.<\/em><\/p>\n

\u0110\u1eb7c bi\u1ec7t, \u00f4ng \u0111\u1ec1 xu\u1ea5t, c\u1ea7n c\u00f3 bi\u1ec3u thu\u1ebf l\u0169y ti\u1ebfn, c\u00f3 th\u1ec3 g\u1ea5p \u00edt nh\u1ea5t 10 l\u1ea7n m\u1ee9c kh\u1edfi \u0111i\u1ec3m v\u1edbi ng\u01b0\u1eddi c\u00f3 nhi\u1ec1u t\u00e0i s\u1ea3n. V\u00ed d\u1ee5, m\u1ee9c thu\u1ebf th\u1ea5p nh\u1ea5t l\u00e0 0,1% v\u00e0 v\u1edbi ng\u01b0\u1eddi c\u00f3 nhi\u1ec1u t\u00e0i s\u1ea3n, m\u1ee9c thu\u1ebf \u00edt nh\u1ea5t l\u00e0 10%.<\/em><\/p>\n

V\u1edbi c\u00e1ch \u0111\u1ec1 xu\u1ea5t c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh hi\u1ec7n t\u1ea1i, lu\u1eadt s\u01b0 \u0110\u1ee9c cho r\u1eb1ng, nh\u01b0 v\u1eady \u0111\u1ed3ng ngh\u0129a c\u00e0o b\u1eb1ng gi\u1eefa ng\u01b0\u1eddi c\u00f3 thu nh\u1eadp cao v\u00e0 thu nh\u1eadp th\u1ea5p. \u201cNh\u01b0 v\u1eady l\u00e0 kh\u00f4ng c\u00f4ng b\u1eb1ng v\u00e0 kh\u00f4ng \u0111\u1ea1t \u0111\u01b0\u1ee3c m\u1ee5c ti\u00eau \u0111\u00e1nh thu\u1ebf\u201d.<\/em><\/p>\n

\u00d4ng c\u0169ng n\u00eau l\u00ean \u00fd ki\u1ebfn, kh\u00f4ng n\u00ean t\u00e1ch ri\u00eang kho\u1ea3n thu\u1ebf v\u1edbi nh\u00e0 v\u00e0 \u0111\u1ea5t nh\u01b0 \u0111\u1ec1 xu\u1ea5t c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh. \u00d4ng cho r\u1eb1ng, n\u00ean \u0111\u1ec3 ng\u01b0\u1ee1ng gi\u00e1 tr\u1ecb ch\u1ecbu thu\u1ebf l\u00e0 nh\u00e0 c\u00f3 gi\u00e1 tr\u1ecb 5 t\u1ef7 \u0111\u1ed3ng, theo m\u1ee9c gi\u00e1 th\u1ecb tr\u01b0\u1eddng thay v\u00ec gi\u00e1 c\u1ed1 \u0111\u1ecbnh c\u1ee7a \u1ee6y ban Nh\u00e2n d\u00e2n t\u1ec9nh, th\u00e0nh ph\u1ed1 quy \u0111\u1ecbnh.<\/em><\/p>\n

TH<\/strong><\/p>\n

————<\/p>\n

Thanh tra (Ph\u00e1p lu\u1eadt) 26-6-2018:<\/em><\/strong><\/p>\n

http:\/\/thanhtra.com.vn\/phap-luat\/hoan-thien-the-che\/chi-nen-danh-thue-tai-san-co-gia-tri-tu-5-ty-dong-tro-len_t114c1160n135621<\/a><\/em><\/p>\n

(371\/1.098)<\/em>","protected":false},"excerpt":{"rendered":"

(TT) – Chi\u1ec1u 26\/6\/2018, Vi\u1ec7n Nghi\u00ean c\u1ee9u Truy\u1ec1n th\u00f4ng Ph\u00e1t tri\u1ec3n (RED) 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 H\u1ed9i th\u1ea3o \u201cThu\u1ebf t\u00e0i s\u1ea3n – M\u1ed9t s\u1ed1 g\u1ee3i \u00fd ch\u00ednh s\u00e1ch cho Vi\u1ec7t Nam\u201d. To\u00e0n c\u1ea3nh bu\u1ed5i h\u1ed9i th\u1ea3o. \u1ea2nh: TH X\u00e2y d\u1ef1ng Lu\u1eadt Th\u1ebf T\u00e0i s\u1ea3n ch\u1ec9 […]<\/p>\n","protected":false},"author":3,"featured_media":29093,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[17,26],"tags":[],"class_list":["post-29288","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-binh-luan-gop-y","category-legal-media"],"acf":[],"yoast_head":"\n1.855. 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