{"id":29434,"date":"2018-06-28T09:09:53","date_gmt":"2018-06-28T02:09:53","guid":{"rendered":"https:\/\/anvilaw.com\/vi\/?p=29434"},"modified":"2022-06-24T13:52:41","modified_gmt":"2022-06-24T06:52:41","slug":"1-867-danh-thue-tai-san-la-phu-hop-voi-thong-le-quoc-te","status":"publish","type":"post","link":"https:\/\/anvilaw.com\/vi\/1-867-danh-thue-tai-san-la-phu-hop-voi-thong-le-quoc-te\/","title":{"rendered":"1.867. \u0110\u00e1nh thu\u1ebf t\u00e0i s\u1ea3n l\u00e0 ph\u00f9 h\u1ee3p v\u1edbi th\u00f4ng l\u1ec7 qu\u1ed1c t\u1ebf?"},"content":{"rendered":"(D\u0110DN) – Theo Ng\u00e2n h\u00e0ng Th\u1ebf gi\u1edbi, hi\u1ec7n 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.<\/strong><\/p>\n

Trong \u0111\u00f3 65 n\u01b0\u1edbc \u00e1p d\u1ee5ng thu\u1ebf t\u00e0i s\u1ea3n, 51 n\u01b0\u1edbc \u00e1p d\u1ee5ng thu\u1ebf b\u1ea5t \u0111\u1ed9ng s\u1ea3n, 30 n\u01b0\u1edbc \u00e1p d\u1ee5ng thu\u1ebf \u0111\u1ea5t v\u00e0 28 n\u01b0\u1edbc \u00e1p d\u1ee5ng thu\u1ebf s\u1eed d\u1ee5ng \u0111\u1ea5t, thu\u1ebf nh\u00e0 \u0111\u1ea5t\u2026<\/p>\n

Nh\u1eefng th\u00f4ng tin n\u00e0y \u0111\u01b0\u1ee3c chia s\u1ebb 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 di\u1ec5n ra chi\u1ec1u 26\/6 t\u1ea1i H\u00e0 N\u1ed9i. H\u1ed9i th\u1ea3o do 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.<\/p>\n

B\u00e0 L\u00ea Th\u1ecb Mai Li\u00ean, Vi\u1ec7n Chi\u1ebfn l\u01b0\u1ee3c Ch\u00ednh s\u00e1ch t\u00e0i ch\u00ednh cho bi\u1ebft, hi\u1ec7n nay, thu\u1ebf t\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng \u1edf nhi\u1ec1u qu\u1ed1c gia tr\u00ean th\u1ebf gi\u1edbi v\u1edbi nhi\u1ec1u t\u00ean g\u1ecdi kh\u00e1c nhau v\u1edbi c\u00e1c h\u00ecnh th\u1ee9c ch\u1ee7 y\u1ebfu nh\u01b0: thu\u1ebf b\u1ea5t \u0111\u1ed9ng s\u1ea3n, thu\u1ebf chuy\u1ec3n nh\u01b0\u1ee3ng t\u00e0i s\u1ea3n, thu\u1ebf \u0111\u0103ng k\u00ed t\u00e0i s\u1ea3n, thu\u1ebf th\u1eeba k\u1ebf, thu\u1ebf qu\u00e0 t\u1eb7ng.<\/p>\n

\u201cNh\u00ecn chung, 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. \u1ede c\u00e1c n\u01b0\u1edbc \u0111ang ph\u00e1t tri\u1ec3n v\u00e0 chuy\u1ec3n \u0111\u1ed5i, t\u1ef7 l\u1ec7 \u0111\u1ed9ng vi\u00ean ng\u00e2n s\u00e1ch t\u1eeb thu\u1ebf T\u00e0i s\u1ea3n l\u00e0 b\u1ea5t \u0111\u1ed9ng s\u1ea3n c\u00f3 xu h\u01b0\u1edbng th\u1ea5p h\u01a1n so v\u1edbi c\u00e1c n\u01b0\u1edbc ph\u00e1t tri\u1ec3n v\u00e0 bi\u1ebfn \u0111\u1ed9ng kh\u00f4ng theo chu k\u00ec\u201d, b\u00e0 Li\u00ean th\u00f4ng tin.<\/p>\n

Vi\u1ec7n d\u1eabn l\u00fd do tr\u00ean, b\u00e0 Li\u00ean kh\u1eb3ng \u0111\u1ecbnh vi\u1ec7c \u0111\u00e1nh thu\u1ebf T\u00e0i s\u1ea3n l\u00e0 ho\u00e0n to\u00e0n h\u1ee3p l\u00fd v\u00e0 ph\u00f9 h\u1ee3p v\u1edbi th\u00f4ng l\u1ec7 qu\u1ed1c t\u1ebf. Tuy nhi\u00ean, ch\u1ec9 n\u00ean \u0111\u00e1nh thu\u1ebf T\u00e0i s\u1ea3n 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\u0169ng c\u1ea7n 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

B\u00e0 Li\u00ean c\u0169ng khuy\u1ebfn ngh\u1ecb, khi \u0111\u00e1nh thu\u1ebf T\u00e0i s\u1ea3n, 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) c\u1ea7n ph\u1ea3i \u0111\u01b0\u1ee3c gi\u1eef nguy\u00ean theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh. V\u1ec1 \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf, c\u0169ng 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

\u201cLu\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. C\u1ea7n 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\u1ed3ng th\u1eddi \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. \u0110\u1eb7c bi\u1ec7t, 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\u201d.<\/p>\n

Chia s\u1ebb kinh nghi\u1ec7m qu\u1ed1c t\u1ebf, \u00f4ng Nicolas Drouin, B\u00ed th\u01b0 th\u1ee9 nh\u1ea5t, Ban H\u1ee3p t\u00e1c Ph\u00e1t tri\u1ec3n, \u0110\u1ea1i s\u1ee9 qu\u00e1n Canada cho bi\u1ebft: \u1ede Canada, thu\u1ebf t\u00e0i s\u1ea3n d\u1ef1a tr\u00ean 2 nguy\u00ean t\u1eafc n\u1ec1n t\u1ea3ng: nguy\u00ean t\u1eafc l\u1ee3i \u00edch (m\u00e0 ch\u1ee7 t\u00e0i s\u1ea3n) nh\u1eadn \u0111\u01b0\u1ee3c v\u00e0 nguy\u00ean t\u1eafc kh\u1ea3 n\u0103ng \u0111\u00f3ng thu\u1ebf (c\u1ee7a ch\u1ee7 t\u00e0i s\u1ea3n).<\/p>\n

\u201cV\u00ec c\u00e1c d\u1ecbch v\u1ee5 do ch\u00ednh quy\u1ec1n \u0111\u00f4 th\u1ecb cung c\u1ea5p mang l\u1ea1i l\u1ee3i \u00edch tr\u1ef1c ti\u1ebfp cho ch\u1ee7 s\u1edf h\u1eefu t\u00e0i s\u1ea3n n\u00ean ch\u1ee7 s\u1edf h\u1eefu t\u00e0i s\u1ea3n c\u00f3 tr\u00e1ch nhi\u1ec7m \u0111\u00f3ng thu\u1ebf. H\u00e0ng n\u0103m, ch\u00ednh quy\u1ec1n \u0111\u00f4 th\u1ecb s\u1ebd xem x\u00e9t l\u1ea1i nhu c\u1ea7u ng\u00e2n s\u00e1ch v\u00e0 b\u1ecf phi\u1ebfu x\u00e1c \u0111\u1ecbnh m\u1ee9c t\u0103ng thu\u1ebf t\u00e0i s\u1ea3n d\u1ef1a v\u00e0o t\u1ef7 l\u1ec7 l\u1ea1m ph\u00e1t v\u00e0 c\u00e1c nhu c\u1ea7u v\u1ec1 c\u01a1 s\u1edf h\u1ea1 t\u1ea7ng m\u1edbi, n\u1ebfu c\u1ea7n thi\u1ebft. Ch\u00ednh quy\u1ec1n \u0111\u00f4 th\u1ecb ph\u1ea3i t\u1ed5 ch\u1ee9c tham v\u1ea5n c\u00f4ng ch\u00fang v\u1ec1 nhu c\u1ea7u ng\u00e2n s\u00e1ch v\u00e0 m\u1ee9c t\u0103ng thu\u1ebf t\u00e0i s\u1ea3n li\u00ean quan. Vi\u1ec7c \u0111\u00e1nh gi\u00e1 l\u1ea1i gi\u00e1 tr\u1ecb hi\u1ec7n t\u1ea1i c\u1ee7a t\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n 4 n\u0103m 1 l\u1ea7n \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o gi\u00e1 tr\u1ecb \u0111\u1ecbnh gi\u00e1 ph\u1ea3n \u00e1nh s\u00e1t sao th\u1ecb tr\u01b0\u1eddng b\u1ea5t \u0111\u1ed9ng s\u1ea3n. Vi\u1ec7c \u00e1p d\u1ee5ng ch\u01b0\u01a1ng tr\u00ecnh b\u00ecnh \u1ed5n \u0111\u1ecbnh gi\u00e1 gi\u00fap h\u1ea1n ch\u1ebf t\u00e1c \u0111\u1ed9ng c\u1ee7a vi\u1ec7c t\u0103ng gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n b\u1ecb \u0111\u1ecbnh gi\u00e1\u201d, \u00f4ng Nicolas Drouin ph\u00e1t bi\u1ec3u.<\/p>\n

Hi\u1ec7n t\u1ea1i, theo d\u1ef1 th\u1ea3o lu\u1eadt m\u1ee9c \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% t\u1ea1i d\u1ef1 th\u1ea3o Lu\u1eadt thu\u1ebf T\u00e0i s\u1ea3n. V\u1ec1 m\u1ee9c thu\u1ebf n\u00e0y Lu\u1eadt s\u01b0 Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c, Gi\u00e1m \u0111\u1ed1c C\u00f4ng ty Lu\u1eadt ANVI cho r\u1eb1ng, n\u00ean \u0111\u1ec3 m\u1ee9c th\u1ea5p h\u01a1n n\u1eefa, 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.<\/p>\n

\u201c\u1ede 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 cho th\u1ea5y 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.<\/p>\n

C\u00f9ng v\u1edbi \u0111\u00f3, 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%\u201d, \u00f4ng \u0110\u1ee9c n\u00f3i.<\/p>\n

\u00d4ng \u0110\u1ee9c cho r\u1eb1ng hi\u1ec7n Lu\u1eadt thu\u1ebf t\u00e0i s\u1ea3n hi\u1ec7n nay \u0111ang c\u00e0o b\u1eb1ng gi\u1eefa ng\u01b0\u1eddi c\u00f3 thu nh\u1eadp cao v\u00e0 thu nh\u1eadp th\u1ea5p.<\/p>\n

Theo quan \u0111i\u1ec3m c\u1ee7a \u00f4ng \u0110\u1ee9c, 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, sau \u0111\u00f3 m\u1edbi lo\u1ea1i tr\u1eeb t\u00e0i s\u1ea3n n\u00e0o.<\/p>\n

\u201cThu\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 lu\u1ef9 ti\u1ebfn v\u1edbi kh\u1edfi \u0111i\u1ec3m r\u1ea5t th\u1ea5p v\u00e0 ph\u1ea3i c\u1ed9ng d\u1ed3n nh\u00e0 c\u00f9ng v\u1edbi \u0111\u1ea5t khi \u0111\u00e1nh thu\u1ebf\u201d, Lu\u1eadt s\u01b0 Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c ki\u1ebfn ngh\u1ecb.<\/p>\n

Huy\u1ec1n Trang<\/strong><\/p>\n

—————-<\/p>\n

Di\u1ec5n \u0111\u00e0n Doanh nghi\u1ec7p (Kinh doanh & Ph\u00e1p lu\u1eadt) 27-6-2018:<\/em><\/strong><\/p>\n

http:\/\/enternews.vn\/danh-thue-tai-san-la-phu-hop-voi-thong-le-quoc-te-131573.html<\/a><\/em><\/p>\n

(290\/1.059)<\/em>","protected":false},"excerpt":{"rendered":"

(D\u0110DN) – Theo Ng\u00e2n h\u00e0ng Th\u1ebf gi\u1edbi, hi\u1ec7n 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. 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