{"id":29474,"date":"2018-06-28T09:34:45","date_gmt":"2018-06-28T02:34:45","guid":{"rendered":"https:\/\/anvilaw.com\/vi\/?p=29474"},"modified":"2022-06-24T09:43:01","modified_gmt":"2022-06-24T02:43:01","slug":"1-873-nguoi-ngheo-nop-thue-tai-san-the-nao","status":"publish","type":"post","link":"https:\/\/anvilaw.com\/vi\/1-873-nguoi-ngheo-nop-thue-tai-san-the-nao\/","title":{"rendered":"1.873. Ng\u01b0\u1eddi ngh\u00e8o n\u1ed9p thu\u1ebf t\u00e0i s\u1ea3n th\u1ebf n\u00e0o?"},"content":{"rendered":"(NDH) – Kinh nghi\u1ec7m c\u1ee7a Canada ng\u01b0\u1eddi ngh\u00e8o v\u1eabn ph\u1ea3i n\u1ed9p \u0111\u1ea7y \u0111\u1ee7 thu\u1ebf t\u00e0i s\u1ea3n sau \u0111\u00f3 \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng nh\u01b0 m\u1ed9t kho\u1ea3n gi\u1ea3m tr\u1eeb trong thu\u1ebf thu nh\u1eadp.<\/strong><\/p>\n

\u0110\u1ec1 xu\u1ea5t \u0111\u00e1nh thu\u1ebf nh\u00e0, \u0111\u1ea5t tr\u00ean 5 t\u1ef7 \u0111\u1ed3ng<\/strong><\/p>\n

Sau nhi\u1ec1u th\u00e1ng l\u1ea5y \u00fd ki\u1ebfn, c\u00e2u h\u1ecfi v\u1ec1 vi\u1ec7c \u0111\u00e1nh thu\u1ebf t\u1ea5t c\u1ea3 c\u00e1c t\u00e0i s\u1ea3n theo d\u1ef1 lu\u1eadt Thu\u1ebf t\u00e0i s\u1ea3n c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh li\u1ec7u c\u00f3 \u0111\u1ea3m b\u1ea3o c\u00f4ng b\u1eb1ng x\u00e3 h\u1ed9i gi\u1eefa ng\u01b0\u1eddi gi\u00e0u v\u00e0 ng\u01b0\u1eddi ngh\u00e8o v\u1eabn thu h\u00fat nhi\u1ec1u \u00fd ki\u1ebfn tranh lu\u1eadn.<\/p>\n

Th\u1ea3o lu\u1eadn t\u1ea1i h\u1ed9i th\u1ea3o Thu\u1ebf t\u00e0i s\u1ea3n, nh\u1eefng g\u1ee3i \u00fd cho Vi\u1ec7t Nam t\u1ed5 ch\u1ee9c chi\u1ec1u nay 26\/6, lu\u1eadt s\u01b0 Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c cho r\u1eb1ng c\u1ea7n th\u1ed1ng k\u00ea t\u00e0i s\u1ea3n \u0111\u1ec3 \u0111\u00e1nh thu\u1ebf “m\u1ea1nh tay” h\u01a1n v\u1edbi ng\u01b0\u1eddi c\u00f3 nhi\u1ec1u t\u00e0i s\u1ea3n.<\/p>\n

\u00d4ng \u0110\u1ee9c ph\u00e2n t\u00edch, \u1edf n\u01b0\u1edbc ngo\u00e0i, \u0111a s\u1ed1 ng\u01b0\u1eddi d\u00e2n \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, ng\u01b0\u1eddi c\u00f3 thu nh\u1eadp kh\u00f4ng cao c\u0169ng c\u00f3 nh\u00e0, th\u1eadm ch\u00ed ng\u01b0\u1eddi kh\u00f4ng \u0111\u1ee7 \u0103n c\u0169ng c\u00f3 nh\u00e0.<\/p>\n

Theo \u0111\u00f3, v\u1ecb lu\u1eadt s\u01b0 cho r\u1eb1ng nguy\u00ean t\u1eafc l\u00e0 kh\u00f4ng ph\u1ea3i \u0111\u00e1nh thu\u1ebf m\u1ecdi gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n m\u00e0 \u0111\u00e1nh v\u00e0o t\u00e0i s\u1ea3n c\u00f3 gi\u00e1 tr\u1ecb l\u1edbn.<\/p>\n

\"\"<\/em><\/p>\n

\u1ea2nh: Tu\u1ed5i tr\u1ebb.<\/em><\/p>\n

\u00d4ng \u0110\u1ee9c c\u0169ng cho r\u1eb1ng c\u1ea7n c\u00f3 bi\u1ec3u thu\u1ebf l\u0169y ti\u1ebfn, ban \u0111\u1ea7u c\u00f3 th\u1ec3 thu\u1ebf \u1edf m\u1ee9c th\u1ea5p v\u00e0 c\u00f3 l\u1ed9 tr\u00ecnh t\u0103ng d\u1ea7n sau kho\u1ea3ng 10 n\u0103m, m\u1ee9c \u0111\u00e1nh thu\u1ebf v\u1edbi ng\u01b0\u1eddi c\u00f3 nhi\u1ec1u t\u00e0i s\u1ea3n c\u0169ng cao h\u01a1n m\u1ee9c thu\u1ebf th\u1ea5p nh\u1ea5t.<\/p>\n

C\u00f2n v\u1edbi c\u00e1ch \u0111\u1ec1 xu\u1ea5t \u0111\u00e1nh thu\u1ebf c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh hi\u1ec7n t\u1ea1i (theo ph\u01b0\u01a1ng \u00e1n thu\u1ebf su\u1ea5t 0,4% v\u1edbi nh\u00e0 v\u00e0 \u0111\u1ea5t), theo \u00f4ng \u0110\u1ee9c \u0111\u1ed3ng ngh\u0129a v\u1edbi vi\u1ec7c c\u00e0o b\u1eb1ng gi\u1eefa ng\u01b0\u1eddi c\u00f3 thu nh\u1eadp th\u1ea5p v\u00e0 ng\u01b0\u1eddi c\u00f3 thu nh\u1eadp cao. V\u1ecb lu\u1eadt s\u01b0 cho r\u1eb1ng khi \u0111\u00f3 kh\u00f4ng \u0111\u1ea3m b\u1ea3o \u0111\u01b0\u1ee3c s\u1ef1 c\u00f4ng b\u1eb1ng v\u00e0 kh\u00f4ng \u0111\u1ea1t m\u1ee5c ti\u00eau \u0111\u00e1nh thu\u1ebf.<\/p>\n

\u00d4ng \u0110\u1ee9c cho hay 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. Nh\u00e0 v\u00e0 \u0111\u1ea5t l\u00e0 m\u1ed9t kh\u1ed1i b\u1ea5t \u0111\u1ed9ng s\u1ea3n c\u00f3 gi\u00e1 tr\u1ecb g\u1eafn li\u1ec1n v\u1edbi nhau.<\/p>\n

Theo \u00f4ng \u0110\u1ee9c ch\u1ec9 n\u00ean \u0111\u00e1nh thu\u1ebf t\u00e0i s\u1ea3n nh\u00e0 \u0111\u1ea5t c\u00f3 gi\u00e1 tr\u1ecb tr\u00ean 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.<\/p>\n

Gi\u1ea3m tr\u1eeb thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n cho ng\u01b0\u1eddi ngh\u00e8o<\/strong><\/p>\n

Chia s\u1ebb kinh nghi\u1ec7m, \u00f4ng Nicolas Drouin, chuy\u00ean gia ph\u00e1t tri\u1ec3n, \u0110\u1ea1i s\u1ee9 qu\u00e1n Canada cho bi\u1ebft thu\u1ebf t\u00e0i s\u1ea3n \u1edf n\u01b0\u1edbc n\u00e0y \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. \u1ede Canada t\u1ea5t c\u1ea3 t\u00e0i s\u1ea3n \u0111\u1ec1u ph\u1ea3i n\u1ed9p thu\u1ebf, ng\u01b0\u1eddi ngh\u00e8o c\u0169ng ph\u1ea3i n\u1ed9p thu\u1ebf t\u00e0i s\u1ea3n.<\/p>\n

Tr\u01b0\u1edbc c\u00e1c \u00fd ki\u1ebfn tranh lu\u1eadn v\u1ec1 vi\u1ec7c \u00e1p d\u1ee5ng c\u00f9ng m\u1ee9c thu\u1ebf \u00e1p d\u1ee5ng \u0111\u1ec1u cho t\u1ea5t c\u1ea3 c\u00e1c t\u00e0i s\u1ea3n nh\u01b0 v\u1eady s\u1ebd kh\u00f4ng c\u00f4ng b\u1eb1ng v\u1edbi ng\u01b0\u1eddi ngh\u00e8o, \u00f4ngNicolas Drouin cho bi\u1ebft, \u1edf Canada thu\u1ebf t\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c coi nh\u01b0 m\u1ed9t kho\u1ea3n gi\u1ea3m tr\u1eeb khi ng\u01b0\u1eddi d\u00e2n \u0111\u00f3ng thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n.<\/p>\n

“Khi ng\u01b0\u1eddi ngh\u00e8o n\u1ed9p thu\u1ebf t\u00e0i s\u1ea3n xong c\u00f3 th\u1ec3 l\u1ea5y ph\u1ea7n thu\u1ebf \u0111\u00f3 gi\u1ea3m tr\u1eeb v\u00e0o thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n. Nh\u01b0 v\u1eady, tr\u00e1ch nhi\u1ec7m n\u1ed9p thu\u1ebf t\u00e0i s\u1ea3n l\u00e0 c\u1ee7a t\u1ea5t c\u1ea3 m\u1ecdi ng\u01b0\u1eddi. \u0110\u00e2y l\u00e0 c\u00e1ch \u0111\u1ec3 Canada \u0111\u1ea3m b\u1ea3o c\u00f4ng b\u1eb1ng trong x\u00e3 h\u1ed9i”, \u00f4ng Nicolas Drouin.<\/p>\n

Nguy\u00ean t\u1eafc thu thu\u1ebf t\u00e0i s\u1ea3n c\u1ee7a Canada tu\u00e2n th\u1ee7 hai nguy\u00ean t\u1eafc l\u00e0 l\u1ee3i \u00edch m\u00e0 ch\u1ee7 t\u00e0i s\u1ea3n nh\u1eadn \u0111\u01b0\u1ee3c t\u1eeb c\u00e1c d\u1ecbch v\u1ee5 c\u00f4ng \u0111\u01b0\u1ee3c cung c\u1ea5p v\u00e0 kh\u1ea3 n\u0103ng \u0111\u00f3ng thu\u1ebf c\u1ee7a ch\u1ee7 t\u00e0i s\u1ea3n ch\u1ecbu thu\u1ebf.<\/p>\n

L\u1ea5y v\u00ed d\u1ee5 c\u1ee5 th\u1ec3 c\u1ee7a bang Ontario, ch\u00ednh quy\u1ec1n bang \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 \u0111\u1ecbnh gi\u00e1 T\u00e0i s\u1ea3n Ontario s\u1ebd \u0111\u1ecbnh gi\u00e1 kho\u1ea3ng 5 tri\u1ec7u t\u00e0i s\u1ea3n.<\/p>\n

Qu\u00e1 tr\u00ecnh \u0111\u00e1nh gi\u00e1 thu\u1ebf t\u00e0i s\u1ea3n t\u1ea1i bang n\u00e0y c\u00f3 \u0111\u1ebfn 200 ti\u00eau ch\u00ed \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng. Trong \u0111\u00f3, 5 ti\u00eau ch\u00ed quan tr\u1ecdng chi\u1ebfm \u0111\u1ebfn 85% n\u1ed9i dung \u0111\u1ecbnh gi\u00e1 l\u00e0 v\u1ec1 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.<\/p>\n

Tranh c\u00e3i t\u00ean d\u1ef1 lu\u1eadt<\/strong><\/p>\n

T\u1ea1i cu\u1ed9c 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 theo th\u1ed1ng k\u00ea c\u1ee7a Ng\u00e2n h\u00e0ng Th\u1ebf gi\u1edbi (WB) hi\u1ec7n \u0111\u00e3 c\u00f3 174\/193 n\u01b0\u1edbc \u00e1p d\u1ee5ng Lu\u1eadt thu\u1ebf t\u00e0i s\u1ea3n.<\/p>\n

Trong \u0111\u00f3, 51 n\u01b0\u1edbc \u0111\u00e1nh thu\u1ebf b\u1ea5t \u0111\u1ed9ng s\u1ea3n, 60 n\u01b0\u1edbc \u0111\u00e1nh thu\u1ebf t\u00e0i s\u1ea3n, 30 n\u01b0\u1edbc \u0111\u00e1nh thu\u1ebf \u0111\u1ea5t, c\u00f2n l\u1ea1i l\u00e0 thu\u1ebf s\u1eed d\u1ee5ng \u0111\u1ea5t v\u00e0 thu\u1ebf nh\u00e0, \u0111\u1ea5t.<\/p>\n

Nh\u01b0 v\u1eady, theo b\u00e0 Li\u00ean, h\u1ea7u h\u1ebft c\u00e1c n\u01b0\u1edbc ch\u1ec9 \u0111\u00e1nh thu\u1ebf t\u00e0i s\u1ea3n \u0111\u1ed1i v\u1edbi b\u1ea5t \u0111\u1ed9ng s\u1ea3n. Ch\u1ec9 c\u00f3 m\u1ed9t v\u00e0i n\u01b0\u1edbc \u0111\u00e1nh thu\u1ebf \u0111\u1ed1i v\u1edbi \u0111\u1ed9ng s\u1ea3n (\u00f4 t\u00f4, t\u00e0u bay, du thuy\u1ec1n) nh\u01b0 H\u00e0n Qu\u1ed1c, Kyzgystan, Bungari, \u00c1c-hen-ti-na.<\/p>\n

D\u1ef1 th\u1ea3o D\u1ef1 \u00e1n lu\u1eadt m\u00e0 B\u1ed9 T\u00e0i ch\u00ednh c\u00f4ng b\u1ed1 h\u1ed3i th\u00e1ng 4\/2018 c\u00f3 t\u00ean d\u1ef1 \u00e1nLu\u1eadt Thu\u1ebf t\u00e0i s\u1ea3n. 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 v\u00ec t\u1eadp trung \u0111\u00e1nh thu\u1ebf v\u00e0o t\u00e0i s\u1ea3n h\u1eefu h\u00ecnh nh\u01b0 nh\u00e0 v\u00e0 \u0111\u1ea5t. Thu\u1ebf t\u00e0i s\u1ea3n v\u00e0o b\u1ea5t \u0111\u1ed9ng s\u1ea3n s\u1ebd l\u00e0m l\u00e0nh m\u1ea1nh th\u1ecb tr\u01b0\u1eddng, tr\u00e1nh \u0111\u1ea7u c\u01a1.<\/p>\n

C\u00f9ng v\u1edbi \u0111\u00f3, theo b\u00e0 Li\u00ean, 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. Gi\u00e1 nh\u00e0, \u0111\u1ea5t \u0111\u1ec3 t\u00ednh thu\u1ebf c\u0103n c\u1ee9 theo khung gi\u00e1 nh\u00e0, \u0111\u1ea5t do UBND c\u1ea5p t\u1ec9nh quy \u0111\u1ecbnh.<\/p>\n

Th\u1ef1c t\u1ebf, Lu\u1eadt s\u01b0 Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c cho r\u1eb1ng n\u1ebfu mu\u1ed1n \u0111\u00e1nh thu\u1ebf nh\u00e0 v\u00e0 \u0111\u1ea5t kh\u00f4ng th\u1ec3 d\u00f9ng lu\u1eadt thu\u1ebf b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u01b0\u1ee3c. Theo Hi\u1ebfn ph\u00e1p Vi\u1ec7t Nam, \u0111\u1ea5t \u0111ai l\u00e0 s\u1edf h\u1eefu to\u00e0n d\u00e2n, ng\u01b0\u1eddi d\u00e2n ch\u1ec9 c\u00f3 quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t. \u0110\u1ec3 \u0111\u00e1nh \u0111\u01b0\u1ee3c thu\u1ebf, nh\u00e0 n\u01b0\u1edbc ph\u1ea3i trao cho quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t gi\u00e1 tr\u1ecb nh\u01b0 m\u1ed9t t\u00e0i s\u1ea3n.<\/p>\n

V\u00ec v\u1eady, c\u00e1ch ti\u1ebfp c\u1eadn \u0111\u00e1nh thu\u1ebf c\u1ee7a Vi\u1ec7t Nam c\u0169ng ph\u1ea3i kh\u00e1c c\u00e1c n\u01b0\u1edbc tr\u00ean th\u1ebf gi\u1edbi. “N\u1ebfu \u0111\u00e1nh thu\u1ebf ch\u00fang ta \u0111\u00e1nh thu\u1ebf quy\u1ec1n s\u1eed d\u1ee5ng ch\u1ee9 kh\u00f4ng ph\u1ea3i \u0111\u00e1nh thu\u1ebf m\u1eb7t \u0111\u1ea5t. Do \u0111\u00f3 kh\u00f4ng th\u1ec3 g\u1ecdi l\u00e0 \u0111\u00e1nh thu\u1ebf b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u01b0\u1ee3c”, \u00f4ng Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c ph\u00e2n t\u00edch.<\/p>\n

\u00d4ng \u0110\u1ee9c cho r\u1eb1ng kh\u00f4ng th\u1ec3 g\u1ecdi l\u00e0 thu\u1ebf nh\u00e0 \u1edf v\u00ec ngo\u00e0i nh\u00e0 \u1edf c\u00f2n c\u00e1c lo\u1ea1i nh\u00e0 kh\u00e1c, c\u0169ng kh\u00f4ng th\u1ec3 g\u1ecdi l\u00e0 thu\u1ebf nh\u00e0 v\u00ec ngo\u00e0i nh\u00e0 c\u00f2n c\u00f4ng tr\u00ecnh kh\u00e1c. N\u1ebfu c\u00f3, theo \u00f4ng \u0110\u1ee9c ph\u1ea3i l\u00e0 Thu\u1ebf b\u1ea5t \u0111\u1ed9ng s\u1ea3n v\u00e0 quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t.<\/p>\n

Nam Anh<\/strong><\/p>\n

————<\/p>\n

Ng\u01b0\u1eddi \u0111\u1ed3ng h\u00e0nh (Thu\u1ebf) 27-6-2018:<\/em><\/strong><\/p>\n

http:\/\/ndh.vn\/nguoi-ngheo-nop-thue-tai-san-the-nao–20180626044618313p145c174.news<\/em><\/a><\/p>\n

(478\/1.169)<\/em>","protected":false},"excerpt":{"rendered":"

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