{"id":29561,"date":"2018-06-28T10:40:49","date_gmt":"2018-06-28T03:40:49","guid":{"rendered":"https:\/\/anvilaw.com\/vi\/?p=29561"},"modified":"2022-06-24T10:43:17","modified_gmt":"2022-06-24T03:43:17","slug":"1-884-thue-tai-san-chi-ap-dung-voi-nha-dat","status":"publish","type":"post","link":"https:\/\/anvilaw.com\/vi\/1-884-thue-tai-san-chi-ap-dung-voi-nha-dat\/","title":{"rendered":"1.884. Thu\u1ebf t\u00e0i s\u1ea3n: Ch\u1ec9 \u00e1p d\u1ee5ng v\u1edbi nh\u00e0, \u0111\u1ea5t?"},"content":{"rendered":"<strong>(\u0110T) &#8211; Thu\u1ebf t\u00e0i s\u1ea3n \u0111ang l\u00e0 c\u00e2u chuy\u1ec7n th\u1eddi s\u1ef1 thu h\u00fat s\u1ef1 quan t\u00e2m c\u1ee7a d\u01b0 lu\u1eadn b\u1edfi n\u00f3 c\u00f3 quan h\u1ec7 t\u1edbi c\u00e1c c\u00e1 nh\u00e2n, t\u1ed5 ch\u1ee9c, k\u1ec3 c\u1ea3 kinh doanh v\u00e0 kh\u00f4ng kinh doanh.\u00a0<\/strong><\/p>\n<p><em><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-29565 img-fluid img-fluid\" src=\"https:\/\/anvilaw.com\/wp-content\/uploads\/2022\/06\/84-3.jpg\" alt=\"\" width=\"418\" height=\"236\" srcset=\"https:\/\/anvilaw.com\/wp-content\/uploads\/2022\/06\/84-3.jpg 418w, https:\/\/anvilaw.com\/wp-content\/uploads\/2022\/06\/84-3-350x198.jpg 350w\" sizes=\"auto, (max-width: 418px) 100vw, 418px\" \/><\/em><\/p>\n<p><em>Thu\u1ebf thu h\u00e0ng n\u0103m trong qu\u00e1 tr\u00ecnh s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n hi\u1ec7n ch\u1ec9 t\u01b0\u01a1ng \u0111\u01b0\u01a1ng kho\u1ea3ng 0,036% GDP. \u1ea2nh: L\u00ea Ti\u00ean<\/em><\/p>\n<p>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 (RED) ph\u1ed1i h\u1ee3p v\u1edbi Vi\u1ec7n Chi\u1ebfn l\u01b0\u1ee3c v\u00e0 Ch\u00ednh s\u00e1ch t\u00e0i ch\u00ednh t\u1ed5 ch\u1ee9c ng\u00e0y 26\/6, nhi\u1ec1u chuy\u00ean gia ki\u1ebfn ngh\u1ecb ch\u1ec9 \u00e1p d\u1ee5ng thu thu\u1ebf \u0111\u1ed1i v\u1edbi nh\u00e0, \u0111\u1ea5t.<\/p>\n<p>Theo \u00f4ng Tr\u1ea7n Nh\u01b0 Trung, Ch\u1ee7 t\u1ecbch H\u0110QT TR2 International, m\u1ed9t v\u1ea5n \u0111\u1ec1 quan tr\u1ecdng trong thu\u1ebf t\u00e0i s\u1ea3n l\u00e0 ng\u01b0\u1eddi \u0111\u00f3ng thu\u1ebf \u0111\u01b0\u1ee3c quy\u1ec1n g\u00ec? N\u1ebfu thu\u1ebf t\u00e0i s\u1ea3n ra \u0111\u1eddi v\u00e0 mu\u1ed1n c\u1ea3 c\u1ed9ng \u0111\u1ed3ng, x\u00e3 h\u1ed9i c\u00f9ng tham gia v\u00e0 th\u1ef1c thi m\u1ed9t c\u00e1ch t\u1ed1t h\u01a1n th\u00ec c\u1ea7n l\u00e0 m\u1ed9t \u201ccu\u1ed9c ch\u01a1i\u201d c\u00f4ng b\u1eb1ng cho c\u1ea3 b\u00ean thu v\u00e0 b\u00ean \u0111\u00f3ng. V\u00ec v\u1eady, c\u00e1c d\u1ef1 th\u1ea3o lu\u1eadt ti\u1ebfp theo c\u1ea7n n\u00eau r\u00f5 l\u1ee3i \u00edch m\u00e0 ng\u01b0\u1eddi \u0111\u00f3ng thu\u1ebf t\u00e0i s\u1ea3n nh\u1eadn \u0111\u01b0\u1ee3c.<\/p>\n<p>\u00d4ng Nicolas Drouin &#8211; chuy\u00ean gia ph\u00e1t tri\u1ec3n \u0111\u1ebfn t\u1eeb \u0110\u1ea1i s\u1ee9 qu\u00e1n Canada t\u1ea1i Vi\u1ec7t Nam chia s\u1ebb, t\u1ea1i Canada, thu\u1ebf t\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c x\u00e2y d\u1ef1ng d\u1ef1a tr\u00ean 2 nguy\u00ean t\u1eafc n\u1ec1n t\u1ea3ng, trong \u0111\u00f3 c\u00f3 nguy\u00ean t\u1eafc l\u1ee3i \u00edch m\u00e0 ch\u1ee7 t\u00e0i s\u1ea3n nh\u1eadn \u0111\u01b0\u1ee3c. V\u00ec c\u00e1c d\u1ecbch v\u1ee5 do ch\u00ednh quy\u1ec1n \u0111\u00f4 th\u1ecb cung c\u1ea5p \u0111\u00e3 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. \u00d4ng Nicolas Drouin cho bi\u1ebft th\u00eam, thu\u1ebf t\u00e0i s\u1ea3n \u1edf Canada l\u00e0 m\u1ed9t ngu\u1ed3n thu nh\u1eadp ch\u00ednh do ch\u00ednh quy\u1ec1n \u0111\u00f4 th\u1ecb ki\u1ec3m so\u00e1t v\u00e0 \u0111\u01b0\u1ee3c d\u00f9ng \u0111\u1ec3 trang tr\u1ea3i c\u00e1c d\u1ecbch v\u1ee5 do ch\u00ednh quy\u1ec1n cung c\u1ea5p. V\u00ed d\u1ee5 nh\u01b0 chi tr\u1ea3 cho gi\u00e1o d\u1ee5c (c\u00e1c tr\u01b0\u1eddng ti\u1ec3u h\u1ecdc v\u00e0 trung h\u1ecdc c\u00e1c c\u1ea5p), y t\u1ebf v\u00e0 ph\u00fac l\u1ee3i (c\u00e1c d\u1ecbch v\u1ee5 y t\u1ebf c\u00f4ng c\u1ed9ng, c\u1ea5p c\u1ee9u\u2026), b\u1ea3o v\u1ec7 an to\u00e0n c\u00f4ng c\u1ed9ng, giao th\u00f4ng v\u1eadn t\u1ea3i (b\u1ebfn b\u00e3i\/c\u00e1c \u0111i\u1ec3m trung chuy\u1ec3n c\u00f4ng c\u1ed9ng, qu\u1ea3n l\u00fd an to\u00e0n giao th\u00f4ng), 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)\u2026<\/p>\n<p>\u00d4ng Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c,\u00a0<i> Gi\u00e1m \u0111\u1ed1c C\u00f4ng ty Lu\u1eadt ANVI<\/i>\u00a0\u0111\u01b0a ra m\u1ed9t s\u1ed1 \u0111\u1ec1 xu\u1ea5t cho c\u00e1c d\u1ef1 th\u1ea3o lu\u1eadt thu\u1ebf t\u00e0i s\u1ea3n trong th\u1eddi gian t\u1edbi.<\/p>\n<p>Th\u1ee9 nh\u1ea5t, v\u1ec1 nguy\u00ean t\u1eafc th\u00ec \u201c\u0111\u00e1nh\u201d thu\u1ebf \u0111\u1ed1i v\u1edbi t\u1ea5t c\u1ea3 m\u1ecdi ng\u01b0\u1eddi nh\u01b0ng thu\u1ebf t\u00e0i s\u1ea3n ch\u1ec9 n\u00ean \u201c\u0111\u00e1nh\u201d v\u00e0o ng\u01b0\u1eddi c\u00f3 kh\u1ea3 n\u0103ng n\u1ed9p thu\u1ebf. V\u00ec \u1edf Vi\u1ec7t Nam, nhi\u1ec1u ng\u01b0\u1eddi s\u1edf h\u1eefu nh\u00e0 nh\u01b0ng ch\u01b0a ch\u1eafc \u0111\u00e3 c\u00f3 \u0111\u1ee7 ngu\u1ed3n thu nh\u1eadp \u0111\u1ec3 n\u1ed9p thu\u1ebf. C\u00f2n \u0111\u1ed1i v\u1edbi c\u00e1c n\u01b0\u1edbc ph\u01b0\u01a1ng T\u00e2y, ng\u01b0\u1eddi s\u1edf h\u1eefu nh\u00e0 c\u1ea7n ph\u1ea3i ch\u1ee9ng minh ngu\u1ed3n thu nh\u1eadp \u0111\u1ec3 mua nh\u00e0.<\/p>\n<p>Th\u1ee9 hai,\u00a0c\u1ea7n \u0111\u00e1nh thu\u1ebf v\u00e0o nh\u1eefng t\u00e0i s\u1ea3n Nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ec3 qu\u1ea3n l\u00fd \u0111\u01b0\u1ee3c v\u00e0 c\u00f3 gi\u00e1 tr\u1ecb \u0111\u00e1ng k\u1ec3 nh\u01b0 nh\u00e0 c\u1eeda, \u0111\u1ea5t \u0111ai. N\u1ebfu \u0111\u00e1nh thu\u1ebf, \u00f4ng \u0110\u1ee9c cho r\u1eb1ng kh\u00f4ng n\u00ean t\u00e1ch r\u1eddi nh\u00e0 v\u00e0 \u0111\u1ea5t nh\u01b0 trong d\u1ef1 th\u1ea3o.<\/p>\n<p>Th\u1ee9 ba,\u00a0thu\u1ebf \u0111\u01b0\u1ee3c \u0111\u00e1nh l\u0169y ti\u1ebfn v\u1edbi m\u1ee9c kh\u1edfi \u0111i\u1ec3m r\u1ea5t th\u1ea5p, c\u00f3 th\u1ec3 g\u1ea5p 5 &#8211; 10 l\u1ea7n m\u1ee9c kh\u1edfi \u0111i\u1ec3m v\u1edbi ng\u01b0\u1eddi c\u00f3 nhi\u1ec1u t\u00e0i s\u1ea3n. \u00d4ng l\u1ea5y v\u00ed d\u1ee5 v\u1ec1 m\u1ee9c thu\u1ebf th\u1ea5p nh\u1ea5t c\u00f3 th\u1ec3 l\u00e0 0,1% v\u00e0 v\u1edbi ng\u01b0\u1eddi c\u00f3 nhi\u1ec1u t\u00e0i s\u1ea3n \u00edt nh\u1ea5t l\u00e0 10%. C\u01a1 quan ch\u1ee9c n\u0103ng n\u00ean \u0111\u1ec3 m\u1ee9c thu\u1ebf su\u1ea5t th\u1ea5p, kho\u1ea3ng 0,1% v\u00e0 \u0111\u01b0a lu\u00f4n v\u00e0o lu\u1eadt, m\u1ee9c thu\u1ebf c\u00f3 th\u1ec3 t\u0103ng l\u00ean 0,3 &#8211; 0,4% sau 10 n\u0103m. Hi\u1ec7n t\u1ea1i, d\u1ef1 th\u1ea3o c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh v\u1ec1 thu\u1ebf t\u00e0i s\u1ea3n \u0111\u1ec1 xu\u1ea5t m\u1ee9c thu\u1ebf v\u1edbi nh\u00e0 l\u00e0 0,4% (ng\u01b0\u1ee1ng kh\u00f4ng ch\u1ecbu thu\u1ebf \u0111\u1ed1i v\u1edbi nh\u00e0 l\u00e0 700 tri\u1ec7u \u0111\u1ed3ng) v\u00e0 v\u1edbi \u0111\u1ea5t c\u0169ng l\u00e0 0,4%.<\/p>\n<p>Theo B\u1ed9 T\u00e0i ch\u00ednh, kinh nghi\u1ec7m qu\u1ed1c t\u1ebf cho th\u1ea5y, c\u00e1c n\u01b0\u1edbc s\u1eed d\u1ee5ng thu\u1ebf t\u00e0i s\u1ea3n nh\u01b0 m\u1ed9t c\u00f4ng c\u1ee5 t\u00e0i ch\u00ednh \u0111\u1ec3 t\u0103ng c\u01b0\u1eddng qu\u1ea3n l\u00fd vi\u1ec7c s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n, \u0111\u1ed3ng th\u1eddi c\u00f3 th\u00eam ngu\u1ed3n l\u1ef1c \u0111\u1ea7u t\u01b0 tr\u1edf l\u1ea1i \u0111\u1ea5t \u0111ai, \u0111i\u1ec1u ti\u1ebft m\u1ed9t ph\u1ea7n nh\u1ecf thu nh\u1eadp c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n c\u00f3 nhi\u1ec1u t\u00e0i s\u1ea3n nh\u00e0, \u0111\u1ea5t, g\u00f3p ph\u1ea7n b\u1ea3o \u0111\u1ea3m c\u00f4ng b\u1eb1ng x\u00e3 h\u1ed9i. Hi\u1ec7n c\u00f3 174\/193 n\u01b0\u1edbc th\u1ef1c hi\u1ec7n thu thu\u1ebf t\u00e0i s\u1ea3n (thu\u1ebf thu h\u00e0ng n\u0103m, trong qu\u00e1 tr\u00ecnh s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n) v\u1edbi nhi\u1ec1u t\u00ean g\u1ecdi kh\u00e1c nhau. \u0110\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf t\u00e0i s\u1ea3n \u1edf c\u00e1c n\u01b0\u1edbc ch\u1ee7 y\u1ebfu l\u00e0 \u0111\u1ea5t v\u00e0 nh\u00e0.<\/p>\n<p>Thu\u1ebf t\u00e0i s\u1ea3n chi\u1ebfm t\u1ef7 l\u1ec7 trung b\u00ecnh 3 &#8211; 4% t\u1ed5ng thu thu\u1ebf \u1edf c\u00e1c n\u01b0\u1edbc ph\u00e1t tri\u1ec3n, \u1edf m\u1ed9t s\u1ed1 n\u01b0\u1edbc t\u1ef7 l\u1ec7 n\u00e0y l\u00ean \u0111\u1ebfn 8% nh\u01b0 Nh\u1eadt B\u1ea3n. Tuy nhi\u00ean, \u1edf Vi\u1ec7t Nam, qua \u0111\u00e1nh gi\u00e1 cho th\u1ea5y thu\u1ebf thu h\u00e0ng n\u0103m trong qu\u00e1 tr\u00ecnh s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n (thu\u1ebf s\u1eed d\u1ee5ng \u0111\u1ea5t phi n\u00f4ng nghi\u1ec7p, thu\u1ebf s\u1eed d\u1ee5ng \u0111\u1ea5t n\u00f4ng nghi\u1ec7p) ch\u1ec9 t\u01b0\u01a1ng \u0111\u01b0\u01a1ng kho\u1ea3ng 0,036% GDP v\u00e0 m\u1edbi ch\u1ec9 \u0111i\u1ec1u ti\u1ebft \u0111\u1ed1i v\u1edbi \u0111\u1ea5t.<\/p>\n<p>M\u1ed9t s\u1ed1 chuy\u00ean gia cho r\u1eb1ng, vi\u1ec7c c\u1ea3i c\u00e1ch s\u1eafc thu\u1ebf \u0111\u00e1nh v\u00e0o \u0111\u1ea5t \u0111ai v\u00e0 t\u00e0i s\u1ea3n \u0111\u1ea7u t\u01b0 tr\u00ean \u0111\u1ea5t kh\u00f4ng ch\u1ec9 \u0111\u01a1n gi\u1ea3n l\u00e0 gi\u1ea3i ph\u00e1p t\u00ecm ngu\u1ed3n thu cho ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc khi c\u00e1c ngu\u1ed3n thu c\u0169 \u0111\u00e3 c\u1ea1n d\u1ea7n trong qu\u00e1 tr\u00ecnh ph\u00e1t tri\u1ec3n th\u01b0\u01a1ng m\u1ea1i to\u00e0n c\u1ea7u, m\u00e0 ph\u1ea3i coi l\u00e0 cu\u1ed9c c\u1ea3i c\u00e1ch l\u1edbn v\u1ec1 h\u1ec7 th\u1ed1ng thu\u1ebf. \u0110\u1eb7t ra thu\u1ebf n\u00e0y ph\u1ea3i g\u1eafn v\u1edbi \u0111\u1ed5i m\u1edbi c\u00e1c lo\u1ea1i thu\u1ebf kh\u00e1c nh\u1eb1m m\u1ee5c ti\u00eau thu h\u1ee3p l\u00fd, thu c\u00f4ng b\u1eb1ng, thu hi\u1ec7u qu\u1ea3, thu b\u1ec1n v\u1eefng, thu c\u00f3 l\u00fd v\u00e0 ph\u1ea3i khuy\u1ebfn kh\u00edch \u0111\u1ea7u t\u01b0 ph\u00e1t tri\u1ec3n.<\/p>\n<p><strong>Th\u1ebf Anh<\/strong><\/p>\n<p>&#8212;&#8212;&#8212;&#8212;<\/p>\n<p><strong><em>\u0110\u1ea5u th\u1ea7u (T\u00e0i ch\u00ednh) 27-6-2018:<\/em><\/strong><\/p>\n<p><a href=\"http:\/\/baodauthau.vn\/tai-chinh\/thue-tai-san-chi-ap-dung-voi-nha-dat-73140.html\"><em>http:\/\/baodauthau.vn\/tai-chinh\/thue-tai-san-chi-ap-dung-voi-nha-dat-73140.html<\/em><\/a><\/p>\n<p><em>(263\/968)<\/em>","protected":false},"excerpt":{"rendered":"<p>(\u0110T) &#8211; Thu\u1ebf t\u00e0i s\u1ea3n \u0111ang l\u00e0 c\u00e2u chuy\u1ec7n th\u1eddi s\u1ef1 thu h\u00fat s\u1ef1 quan t\u00e2m c\u1ee7a d\u01b0 lu\u1eadn b\u1edfi n\u00f3 c\u00f3 quan h\u1ec7 t\u1edbi c\u00e1c c\u00e1 nh\u00e2n, t\u1ed5 ch\u1ee9c, k\u1ec3 c\u1ea3 kinh doanh v\u00e0 kh\u00f4ng kinh doanh.\u00a0 Thu\u1ebf thu h\u00e0ng n\u0103m trong qu\u00e1 tr\u00ecnh s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n hi\u1ec7n ch\u1ec9 t\u01b0\u01a1ng \u0111\u01b0\u01a1ng kho\u1ea3ng 0,036% [&hellip;]<\/p>\n","protected":false},"author":3,"featured_media":29565,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[17,26],"tags":[],"class_list":["post-29561","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-binh-luan-gop-y","category-legal-media"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>1.884. Thu\u1ebf t\u00e0i s\u1ea3n: Ch\u1ec9 \u00e1p d\u1ee5ng v\u1edbi nh\u00e0, \u0111\u1ea5t? - ANVI Law Firm<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/anvilaw.com\/vi\/1-884-thue-tai-san-chi-ap-dung-voi-nha-dat\/\" \/>\n<meta property=\"og:locale\" content=\"vi_VN\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"[:vi]1.884. 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