{"id":29427,"date":"2018-06-28T09:05:55","date_gmt":"2018-06-28T02:05:55","guid":{"rendered":"https:\/\/anvilaw.com\/vi\/?p=29427"},"modified":"2022-06-24T09:13:55","modified_gmt":"2022-06-24T02:13:55","slug":"1-866-danh-thue-tai-san-the-nao-cho-hop-ly","status":"publish","type":"post","link":"https:\/\/anvilaw.com\/vi\/1-866-danh-thue-tai-san-the-nao-cho-hop-ly\/","title":{"rendered":"1.866. \u0110\u00e1nh thu\u1ebf t\u00e0i s\u1ea3n th\u1ebf n\u00e0o cho h\u1ee3p l\u00fd?"},"content":{"rendered":"(KD) – Lu\u1eadt s\u01b0 Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c, Gi\u00e1m \u0111\u1ed1c C\u00f4ng ty Lu\u1eadt ANVI, cho r\u1eb1ng: “Thu\u1ebf t\u00e0i s\u1ea3n ch\u1ec9 \u0111\u00e1nh v\u00e0o ng\u01b0\u1eddi c\u00f3 kh\u1ea3 n\u0103ng n\u1ed9p thu\u1ebf, mi\u1ec5n thu\u1ebf cho h\u1ed9 ngh\u00e8o. B\u00ean c\u1ea1nh \u0111\u00f3, ch\u1ec9 \u0111\u00e1nh v\u00e0o m\u1ed9t s\u1ed1 lo\u1ea1i t\u00e0i s\u1ea3n c\u00f3 gi\u00e1 tr\u1ecb l\u1edbn, \u0111\u00e1nh thu\u1ebf l\u0169y ti\u1ebfn v\u1edbi kh\u1edfi \u0111i\u1ec3m r\u1ea5t th\u1ea5p v\u00e0 ph\u1ea3i c\u1ed9ng d\u1ed3n nh\u00e0, \u0111\u1ea5t khi \u0111\u00e1nh thu\u1ebf”.<\/strong><\/p>\n

T\u1ea1i h\u1ed9i th\u1ea3o “Thu\u1ebf t\u00e0i s\u1ea3n v\u00e0 m\u1ed9t s\u1ed1 g\u1ee3i \u00fd ch\u00ednh s\u00e1ch cho Vi\u1ec7t Nam” t\u1ed5 ch\u1ee9c chi\u1ec1u 26\/6, c\u00e1c chuy\u00ean gia \u0111\u00e1nh gi\u00e1 thu\u1ebf t\u00e0i s\u1ea3n r\u1ea5t quan tr\u1ecdng. Tuy nhi\u00ean, hi\u1ec7n nay, Vi\u1ec7t Nam c\u00f3 \u0111\u1ebfn 70% l\u00e0 ng\u01b0\u1eddi thu nh\u1eadp trung b\u00ecnh v\u00e0 ngh\u00e8o. V\u00ec v\u1eady, vi\u1ec7c \u0111\u00e1nh thu\u1ebf t\u00e0i s\u1ea3n nh\u01b0 th\u1ebf n\u00e0o \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o c\u00f4ng b\u1eb1ng cho m\u1ecdi ng\u01b0\u1eddi d\u00e2n l\u00e0 \u0111i\u1ec1u c\u1ea7n thi\u1ebft.<\/p>\n

“Nh\u1eafm” v\u00e0o\u00a0b\u1ea5t \u0111\u1ed9ng s\u1ea3n?<\/strong><\/p>\n

C\u00e1c chuy\u00ean gia ph\u00e2n t\u00edch, \u0111\u00e1nh thu\u1ebf t\u00e0i s\u1ea3n v\u00e0o b\u1ea5t \u0111\u1ed9ng s\u1ea3n (B\u0110S) ch\u00ednh l\u00e0 s\u1ef1 c\u1ea7n thi\u1ebft, \u0111\u1eb7c bi\u1ec7t \u0111\u1ed1i v\u1edbi m\u1ed9t qu\u1ed1c gia v\u0103n minh hi\u1ec7n \u0111\u1ea1i. \u0110\u00f3 ch\u00ednh l\u00e0 s\u1ef1 c\u1ea7n thi\u1ebft th\u1ef1c hi\u1ec7n c\u1ee7a nh\u1eefng ng\u01b0\u1eddi c\u00f3 t\u00e0i s\u1ea3n tr\u00ean m\u1ee9c trung b\u00ecnh \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o qu\u1ed1c gia c\u00f3 ngu\u1ed3n l\u1ef1c ti\u1ebfp t\u1ee5c ph\u00e1t tri\u1ec3n, tr\u1edf n\u00ean gi\u00e0u c\u00f3 h\u01a1n, trong \u0111\u00f3 “nh\u1eafm” \u0111\u1ebfn s\u1ed1 ng\u01b0\u1eddi c\u00f3 s\u1ef1 gia t\u0103ng t\u00e0i s\u1ea3n nhi\u1ec1u h\u01a1n.<\/p>\n

S\u1ed1 li\u1ec7u c\u1ee7a World Bank cho th\u1ea5y, hi\u1ec7n nay c\u00f3 174\/193 n\u01b0\u1edbc \u00e1p d\u1ee5ng thu\u1ebf t\u00e0i s\u1ea3n, thu\u1ebf B\u0110S, thu\u1ebf nh\u00e0, \u0111\u1ea5t. 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\u0110S.<\/p>\n

B\u00e0 L\u00ea Th\u1ecb Mai Li\u00ean, 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 h\u1ea7u h\u1ebft c\u00e1c qu\u1ed1c gia kh\u00f4ng ban h\u00e0nh m\u1ed9t s\u1eafc thu\u1ebf t\u00e0i s\u1ea3n ri\u00eang bi\u1ec7t bao qu\u00e1t t\u1ea5t c\u1ea3 c\u00e1c lo\u1ea1i thu\u1ebf li\u00ean quan \u0111\u1ebfn t\u00e0i s\u1ea3n, c\u0169ng nh\u01b0 kh\u00f4ng c\u00f3 m\u1ed9t khu\u00f4n m\u1eabu chung th\u1ed1ng nh\u1ea5t v\u1ec1 thu\u1ebf t\u00e0i s\u1ea3n.<\/p>\n

B\u00e0 Li\u00ean kh\u1eb3ng \u0111\u1ecbnh, ch\u1ee7 y\u1ebfu c\u00e1c n\u01b0\u1edbc tr\u00ean th\u1ebf gi\u1edbi ch\u1ec9 \u0111\u00e1nh thu\u1ebf t\u00e0i s\u1ea3n \u0111\u1ed1i v\u1edbi B\u0110S. Ch\u1ec9 c\u00f3 m\u1ed9t v\u00e0i n\u01b0\u1edbc \u0111\u00e1nh thu\u1ebf \u0111\u1ed1i v\u1edbi t\u00e0i s\u1ea3n l\u00e0 \u00f4 t\u00f4, t\u00e0u bay, du thuy\u1ec1n nh\u01b0 H\u00e0n Qu\u1ed1c \u00e1p d\u1ee5ng thu\u1ebf 0,3% \u0111\u1ed1i v\u1edbi t\u00e0u bay, du thuy\u1ec1n lo\u1ea1i th\u00f4ng th\u01b0\u1eddng v\u00e0 5% \u0111\u1ed1i v\u1edbi du thuy\u1ec1n h\u1ea1ng sang.<\/p>\n

Hay Kyrgyzstan \u0111\u00e1nh thu\u1ebf \u0111\u1ed1i v\u1edbi ph\u01b0\u01a1ng ti\u1ec7n giao th\u00f4ng c\u0103n c\u1ee9 v\u00e0o dung t\u00edch xi lanh, lo\u1ea1i xe, th\u1eddi gian s\u1eed d\u1ee5ng ho\u1eb7c t\u00ednh tr\u00ean 0,5% gi\u00e1 tr\u1ecb ghi s\u1ed5 c\u1ee7a t\u00e0i s\u1ea3n. C\u00f2n Bulgaria \u0111\u00e1nh thu\u1ebf t\u00e0i s\u1ea3n \u0111\u1ed1i v\u1edbi \u00f4 t\u00f4 d\u1ef1a tr\u00ean \u0111\u1ed9ng c\u01a1 c\u00f3 h\u1ec7 s\u1ed1 \u0111i\u1ec1u ch\u1ec9nh theo n\u0103m s\u1ea3n xu\u1ea5t xe.<\/p>\n

Tuy nhi\u00ean, \u1edf Vi\u1ec7t Nam, b\u00e0 Li\u00ean cho r\u1eb1ng Lu\u1eadt thu\u1ebf m\u1edbi n\u00ean l\u1ea5y t\u00ean g\u1ecdi l\u00e0 thu\u1ebf B\u0110S. 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\n\n\n\n
\"\"<\/td>\n<\/tr>\n
C\u0103n h\u1ed9 chung c\u01b0 c\u00f3 gi\u00e1 tr\u1ecb tr\u00ean 700 tri\u1ec7u \u0111\u1ed3ng \u0111\u01b0\u1ee3c \u0111\u1ec1 xu\u1ea5t v\u00e0o di\u1ec7n ch\u1ecbu thu\u1ebf t\u00e0i s\u1ea3n<\/em><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

X\u00e1c \u0111\u1ecbnh\u00a0r\u00f5 \u0111\u1ed1i t\u01b0\u1ee3ng<\/strong><\/p>\n

Quan \u0111i\u1ec3m c\u1ee7a Vi\u1ec7n Chi\u1ebfn l\u01b0\u1ee3c v\u00e0 Ch\u00ednh s\u00e1ch T\u00e0i ch\u00ednh \u0111\u01b0a ra sau khi tham kh\u1ea3o kinh nghi\u1ec7m c\u1ee7a m\u1ed9t s\u1ed1 n\u01b0\u1edbc v\u1ec1 ch\u00ednh s\u00e1ch thu\u1ebf t\u00e0i s\u1ea3n l\u00e0 thu\u1ebf t\u00e0i s\u1ea3n 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. 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 lu\u1eadt s\u01b0 Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c, \u1edf Vi\u1ec7t Nam hi\u1ec7n nay c\u00f3 nh\u1eefng \u0111\u1ea1i t\u1ef7 ph\u00fa “\u00f4m” nh\u00e0 \u0111\u1ea5t r\u1ea5t l\u1edbn, c\u00f3 s\u1ed1 thu\u1ebf n\u1ed9p r\u1ea5t th\u1ea5p. So v\u1edbi kh\u1ed1i t\u00e0i s\u1ea3n sinh l\u1eddi, h\u1ecd h\u01b0\u1edfng m\u1ecdi h\u1ea1 t\u1ea7ng \u0111\u1ea7u t\u01b0 ph\u00e1t tri\u1ec3n do to\u00e0n d\u00e2n n\u1ed9p thu\u1ebf, ng\u00e0y c\u00e0ng gi\u00e0u l\u00ean nh\u01b0ng kh\u00f4ng b\u1ecb “ph\u00e2n ph\u1ed1i l\u1ea1i” bao nhi\u00eau, nguy\u00ean nh\u00e2n v\u00ec h\u1ecd kh\u00f4ng ph\u1ea3i n\u1ed9p thu\u1ebf t\u00e0i s\u1ea3n.<\/em><\/p>\n

V\u00ec v\u1eady, \u00f4ng \u0110\u1ee9c cho r\u1eb1ng: “Thu\u1ebf T\u00e0i s\u1ea3n ch\u1ec9 \u00e1p d\u1ee5ng cho ng\u01b0\u1eddi c\u00f3 kh\u1ea3 n\u0103ng n\u1ed9p thu\u1ebf, mi\u1ec5n thu\u1ebf cho h\u1ed9 ngh\u00e8o. B\u00ean c\u1ea1nh \u0111\u00f3, ch\u1ec9 \u0111\u00e1nh v\u00e0o m\u1ed9t s\u1ed1 lo\u1ea1i t\u00e0i s\u1ea3n c\u00f3 gi\u00e1 tr\u1ecb l\u1edbn, \u0111\u00e1nh thu\u1ebf l\u0169y ti\u1ebfn v\u1edbi kh\u1edfi \u0111i\u1ec3m r\u1ea5t th\u1ea5p v\u00e0 ph\u1ea3i c\u1ed9ng d\u1ed3n nh\u00e0, \u0111\u1ea5t khi \u0111\u00e1nh thu\u1ebf”.<\/em><\/p>\n

\u0110\u01b0a ra ph\u01b0\u01a1ng \u00e1n t\u00ednh thu\u1ebf, theo \u00f4ng \u0110\u1ee9c, 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, b\u1edfi nh\u00e0 v\u00e0 \u0111\u1ea5t l\u00e0 t\u1ed5ng th\u1ec3 kh\u00f4ng th\u1ec3 t\u00e1ch r\u1eddi. N\u1ebfu \u0111\u00e1nh thu\u1ebf t\u00e0i s\u1ea3n th\u00ec ph\u1ea3i ti\u1ebfp c\u1eadn t\u1eeb g\u00f3c \u0111\u1ed9 to\u00e0n b\u1ed9 t\u00e0i s\u1ea3n, \u0111\u1ec3 lo\u1ea1i tr\u1eeb t\u00ecnh tr\u1ea1ng c\u00f3 ng\u01b0\u1eddi c\u00f3 10 nh\u00e0 nh\u01b0ng m\u1ee9c \u0111\u1ed9 n\u1ed9p thu\u1ebf c\u00f3 khi th\u1ea5p h\u01a1n ng\u01b0\u1eddi ch\u1ec9 c\u00f3 1 nh\u00e0.<\/em><\/p>\n

“V\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”, \u00f4ng \u0110\u1ee9c n\u00f3i.<\/em><\/p>\n

Quan \u0111i\u1ec3m n\u00e0y kh\u00e1c ho\u00e0n to\u00e0n v\u1edbi g\u1ee3i \u00fd v\u1ec1 c\u00e1ch t\u00ednh thu\u1ebf nh\u00e0, \u0111\u1ea5t c\u1ee7a Vi\u1ec7n Chi\u1ebfn l\u01b0\u1ee3c v\u00e0 Ch\u00ednh s\u00e1ch T\u00e0i ch\u00ednh. Theo \u0111\u1ea1i di\u1ec7n Vi\u1ec7n n\u00e0y, 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, 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. N\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.<\/p>\n

Tr\u01b0\u1edbc \u0111\u00f3, h\u1ed3i th\u00e1ng 4, B\u1ed9 T\u00e0i ch\u00ednh ban h\u00e0nh D\u1ef1 \u00e1n Lu\u1eadt Thu\u1ebf t\u00e0i s\u1ea3n. C\u1ee5 th\u1ec3, \u0111\u1ec1 xu\u1ea5t m\u1ee9c thu\u1ebf su\u1ea5t 0,4% thu\u1ebf t\u00e0i s\u1ea3n v\u1edbi c\u0103n h\u1ed9 chung c\u01b0, \u0111\u1ea5t \u1edf, \u0111\u1ea5t x\u00e2y nh\u00e0 chung c\u01b0, \u0111\u1ea5t kinh doanh\u2026, c\u00f3 gi\u00e1 tr\u1ecb t\u1eeb 700 tri\u1ec7u \u0111\u1ed3ng (t\u00ednh cho ph\u1ea7n gi\u00e1 tr\u1ecb v\u01b0\u1ee3t 700 tri\u1ec7u \u0111\u1ed3ng) m\u1ed7i n\u0103m.<\/p>\n

Thanh Hoa<\/strong><\/p>\n

—————<\/p>\n

Th\u1eddi b\u00e1o Kinh doanh (Kinh doanh) 27-6-2018:<\/em><\/strong><\/p>\n

http:\/\/thoibaokinhdoanh.vn\/thi-truong\/danh-thue-tai-san-the-nao-cho-hop-ly-1048568.html<\/a><\/em><\/p>\n

(309\/1.028)<\/em><\/p>\n

\u00a0<\/strong>","protected":false},"excerpt":{"rendered":"

(KD) – Lu\u1eadt s\u01b0 Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c, Gi\u00e1m \u0111\u1ed1c C\u00f4ng ty Lu\u1eadt ANVI, cho r\u1eb1ng: “Thu\u1ebf t\u00e0i s\u1ea3n ch\u1ec9 \u0111\u00e1nh v\u00e0o ng\u01b0\u1eddi c\u00f3 kh\u1ea3 n\u0103ng n\u1ed9p thu\u1ebf, mi\u1ec5n thu\u1ebf cho h\u1ed9 ngh\u00e8o. 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