{"id":32792,"date":"2009-09-01T20:39:05","date_gmt":"2009-09-01T13:39:05","guid":{"rendered":"https:\/\/anvilaw.com\/vi\/?p=32792"},"modified":"2022-07-12T21:54:56","modified_gmt":"2022-07-12T14:54:56","slug":"077-luat-thue-nha-dat-co-du-suc-chan-nan-dau-co","status":"publish","type":"post","link":"https:\/\/anvilaw.com\/vi\/077-luat-thue-nha-dat-co-du-suc-chan-nan-dau-co\/","title":{"rendered":"077. Lu\u1eadt thu\u1ebf nh\u00e0, \u0111\u1ea5t c\u00f3 \u0111\u1ee7 s\u1ee9c ch\u1eb7n n\u1ea1n \u0111\u1ea7u c\u01a1?"},"content":{"rendered":"(VN+) – M\u1ed9t ngh\u1ecbch l\u00fd \u0111\u00e3 t\u1ed3n t\u1ea1i t\u1eeb l\u00e2u \u1edf Vi\u1ec7t Nam, trong khi m\u1ee9c thu nh\u1eadt b\u00ecnh qu\u00e2n \u0111\u1ea7u ng\u01b0\u1eddi thu\u1ed9c h\u00e0ng trung b\u00ecnh th\u1ea5p so v\u1edbi c\u00e1c n\u01b0\u1edbc tr\u00ean th\u1ebf gi\u1edbi th\u00ec gi\u00e1 nh\u00e0 l\u1ea1i cao ch\u00f3t v\u00f3t.<\/p>\n

Nguy\u00ean nh\u00e2n c\u1ee7a t\u00ecnh tr\u1ea1ng n\u00e0y l\u00e0 do, trong nh\u1eefng n\u0103m g\u1ea7n \u0111\u00e2y n\u1ea1n \u0111\u1ea7u c\u01a1 \u0111\u1ea5t \u0111ai, mua b\u00e1n l\u00f2ng v\u00f2ng qua nhi\u1ec1u ch\u1ee7 ph\u00e1t tri\u1ec3n m\u1ea1nh \u0111\u00e3 khi\u1ebfn gi\u00e1 nh\u00e0, \u0111\u1ea5t b\u1ecb \u0111\u1ea9y l\u00ean cao h\u01a1n nhi\u1ec1u so v\u1edbi gi\u00e1 tr\u1ecb th\u1ef1c.<\/p>\n

(Tin t\u1ee9c\/Vietnam+)\u00a003\/09\/2009 09:36 GMT+7<\/p>\n

M\u1ed9t ngh\u1ecbch l\u00fd \u0111\u00e3 t\u1ed3n t\u1ea1i t\u1eeb l\u00e2u \u1edf Vi\u1ec7t Nam, trong khi m\u1ee9c thu nh\u1eadt b\u00ecnh qu\u00e2n \u0111\u1ea7u ng\u01b0\u1eddi thu\u1ed9c h\u00e0ng trung b\u00ecnh th\u1ea5p so v\u1edbi c\u00e1c n\u01b0\u1edbc tr\u00ean th\u1ebf gi\u1edbi th\u00ec gi\u00e1 nh\u00e0 l\u1ea1i cao ch\u00f3t v\u00f3t.<\/p>\n

Nguy\u00ean nh\u00e2n c\u1ee7a t\u00ecnh tr\u1ea1ng n\u00e0y l\u00e0 do, trong nh\u1eefng n\u0103m g\u1ea7n \u0111\u00e2y n\u1ea1n \u0111\u1ea7u c\u01a1 \u0111\u1ea5t \u0111ai, mua b\u00e1n l\u00f2ng v\u00f2ng qua nhi\u1ec1u ch\u1ee7 ph\u00e1t tri\u1ec3n m\u1ea1nh \u0111\u00e3 khi\u1ebfn gi\u00e1 nh\u00e0, \u0111\u1ea5t b\u1ecb \u0111\u1ea9y l\u00ean cao h\u01a1n nhi\u1ec1u so v\u1edbi gi\u00e1 tr\u1ecb th\u1ef1c.<\/p>\n

Khi Lu\u1eadt thu\u1ebf nh\u00e0, \u0111\u1ea5t ra \u0111\u1eddi s\u1ebd thay th\u1ebf Ph\u00e1p l\u1ec7nh thu\u1ebf nh\u00e0, \u0111\u1ea5t n\u0103m 1992 (s\u1eeda \u0111\u1ed5i n\u0103m 1994). Lu\u1eadt thu\u1ebf nh\u00e0, \u0111\u1ea5t \u0111\u01b0\u1ee3c k\u1ef3 v\u1ecdng s\u1ebd kh\u1eafc ph\u1ee5c nh\u1eefng m\u1eb7t h\u1ea1n ch\u1ebf c\u1ee7a ch\u00ednh s\u00e1ch thu\u1ebf nh\u00e0, \u0111\u1ea5t hi\u1ec7n h\u00e0nh; t\u0103ng c\u01b0\u1eddng qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc \u0111\u1ed1i v\u1edbi nh\u00e0, \u0111\u1ea5t, khuy\u1ebfn kh\u00edch t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n s\u1eed d\u1ee5ng \u0111\u1ea5t ti\u1ebft ki\u1ec7m, c\u00f3 hi\u1ec7u qu\u1ea3.<\/p>\n

\u0110\u1ed1i v\u1edbi nhi\u1ec1u ng\u01b0\u1eddi d\u00e2n, Lu\u1eadt thu\u1ebf nh\u00e0, \u0111\u1ea5t \u0111\u01b0\u1ee3c k\u1ef3 v\u1ecdng s\u1ebd g\u00f3p ph\u1ea7n h\u1ea1n ch\u1ebf \u0111\u1ea7u c\u01a1, \u0111\u01b0a gi\u00e1 nh\u00e0, \u0111\u1ea5t v\u1ec1 \u0111\u00fang v\u1edbi gi\u00e1 tr\u1ecb th\u1ef1c v\u00e0 khuy\u1ebfn kh\u00edch th\u1ecb tr\u01b0\u1eddng b\u1ea5t \u0111\u1ed9ng s\u1ea3n ph\u00e1t tri\u1ec3n l\u00e0nh m\u1ea1nh.<\/p>\n

Nh\u1eb1m g\u00f3p \u00fd ki\u1ebfn cho d\u1ef1 th\u1ea3o lu\u1eadt, Ph\u00f2ng Th\u01b0\u01a1ng m\u1ea1i v\u00e0 C\u00f4ng nghi\u1ec7p Vi\u1ec7t Nam (VCCI) v\u1eeba ph\u1ed1i h\u1ee3p v\u1edbi \u1ee6y ban T\u00e0i ch\u00ednh v\u00e0 Ng\u00e2n s\u00e1ch c\u1ee7a Qu\u1ed1c h\u1ed9i t\u1ed5 ch\u1ee9c h\u1ed9i th\u1ea3o \u201cG\u00f3p \u00fd ho\u00e0n thi\u1ec7n D\u1ef1 th\u1ea3o Lu\u1eadt thu\u1ebf nh\u00e0, \u0111\u1ea5t\u201d. Tuy nhi\u00ean, tr\u00e1i v\u1edbi k\u1ef3 v\u1ecdng c\u1ee7a nhi\u1ec1u ng\u01b0\u1eddi, c\u00e1c \u00fd ki\u1ebfn t\u1ea1i bu\u1ed5i h\u1ed9i th\u1ea3o \u0111\u1ec1u cho r\u1eb1ng: Lu\u1eadt thu\u1ebf nh\u00e0, \u0111\u1ea5t m\u1edbi ch\u1ec9 g\u00f3p ph\u1ea7n h\u1ea1n ch\u1ebf n\u1ea1n \u0111\u1ea7u c\u01a1 ch\u1ee9 ch\u01b0a th\u1ef1c s\u1ef1 gi\u1ea3i quy\u1ebft tri\u1ec7t \u0111\u1ec3 \u0111\u01b0\u1ee3c v\u1ea5n n\u1ea1n n\u00e0y.<\/p>\n

Theo gi\u00e1o s\u01b0 \u0110\u1eb7ng H\u00f9ng V\u00f5, nguy\u00ean Th\u1ee9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i nguy\u00ean v\u00e0 M\u00f4i tr\u01b0\u1eddng, Ch\u1ee7 nhi\u1ec7m b\u1ed9 m\u00f4n \u0110\u1ecba ch\u00ednh (\u0110\u1ea1i h\u1ecdc Qu\u1ed1c gia H\u00e0 N\u1ed9i): \u201cD\u1ef1 th\u1ea3o lu\u1eadt ch\u01b0a h\u01b0\u1edbng t\u1edbi nhi\u1ec7m v\u1ee5 tr\u1ecdng t\u00e2m l\u00e0 \u0111i\u1ec1u ch\u1ec9nh c\u00e1c tr\u01b0\u1eddng h\u1ee3p nh\u01b0: \u0110\u1ea5t \u0111\u01b0\u1ee3c giao nh\u01b0ng kh\u00f4ng \u0111\u01b0a v\u00e0o s\u1eed d\u1ee5ng theo cam k\u1ebft; s\u1edf h\u1eefu, s\u1eed d\u1ee5ng nh\u00e0, \u0111\u1ea5t v\u01b0\u1ee3t qu\u00e1 h\u1ea1n m\u1ee9c quy \u0111\u1ecbnh. Nh\u01b0 v\u1eady, ch\u1eafc ch\u1eafn kh\u00f4ng th\u1ec3 ng\u0103n ch\u1eb7n nh\u1eefng c\u01a1n s\u1ed1t gi\u00e1 do \u0111\u1ea7u c\u01a1 b\u1ea5t \u0111\u1ed9ng s\u1ea3n, \u0111\u1eb7c bi\u1ec7t l\u00e0 \u0111\u1ea5t\u201d.<\/p>\n

\u201c\u0110i\u1ec1u n\u00e0y c\u0169ng c\u00f3 ngh\u0129a l\u00e0 kh\u00f3 c\u00f3 th\u1ec3 khuy\u1ebfn kh\u00edch s\u1eed d\u1ee5ng \u0111\u1ea5t ti\u1ebft ki\u1ec7m, c\u00f3 hi\u1ec7u qu\u1ea3 v\u00e0 khuy\u1ebfn kh\u00edch th\u1ecb tr\u01b0\u1eddng b\u1ea5t \u0111\u1ed9ng s\u1ea3n ph\u00e1t tri\u1ec3n l\u00e0nh m\u1ea1nh\u201d, \u00f4ng V\u00f5 cho bi\u1ebft th\u00eam.<\/p>\n

C\u00f9ng chung quan \u0111i\u1ec3m tr\u00ean, lu\u1eadt s\u01b0 Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c, <\/em>G<\/em>i\u00e1m<\/em> \u0111\u1ed1c<\/em> C\u00f4ng ty Lu\u1eadt ANVI cho r\u1eb1ng: \u201cLu\u1eadt thu\u1ebf n\u00e0y ch\u01b0a t\u1eadp trung v\u00e0o n\u1ed9i dung ch\u00ednh l\u00e0 gi\u1ea3i quy\u1ebft t\u00ecnh tr\u1ea1ng \u0111\u1ea7u c\u01a1 \u0111\u1ea5t \u0111ai. Quan tr\u1ecdng nh\u1ea5t c\u1ee7a lu\u1eadt thu\u1ebf l\u00e0 ph\u1ea3i x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c quy\u1ec1n v\u00e0 ngh\u0129a v\u1ee5 c\u1ee7a nh\u00e2n d\u00e2n\u201d.
\n<\/em>
\nV\u1ec1 m\u1ee9c thu\u1ebf su\u1ea5t \u0111\u00e1nh nh\u01b0 th\u1ebf n\u00e0o \u0111\u1ec3 tr\u00e1nh t\u00ecnh tr\u1ea1ng \u0111\u1ea7u c\u01a1, ti\u1ebfn s\u0129 Ph\u1ea1m S\u1ef9 Li\u00eam- Ph\u00f3 ch\u1ee7 t\u1ecbch T\u1ed5ng h\u1ed9i X\u00e2y d\u1ef1ng Vi\u1ec7t Nam \u0111\u1eb7t ra c\u00e2u h\u1ecfi: \u201cV\u1edbi m\u1ee9c thu\u1ebf th\u1ea5p nh\u01b0 trong d\u1ef1 th\u1ea3o th\u00ec d\u00f9 c\u00f3 \u0111\u00e1nh thu\u1ebf l\u0169y ti\u1ebfn c\u0169ng c\u00f3 ng\u0103n ch\u1eb7n \u0111\u01b0\u1ee3c n\u1ea1n \u0111\u1ea7u c\u01a1 \u0111\u1ea5t \u0111ai kh\u00f4ng?\u201d.<\/p>\n

\u0110\u1ec3 gi\u1ea3i quy\u1ebft v\u1ea5n n\u1ea1n \u0111\u1ea7u c\u01a1 \u0111\u1ea5t \u0111ai, \u00f4ng \u0110\u1eb7ng H\u00f9ng V\u00f5 g\u1ee3i \u00fd: \u201cM\u1ee9c thu\u1ebf nh\u01b0 trong d\u1ef1 th\u1ea3o l\u00e0 h\u1ee3p l\u00fd, c\u00f2n n\u1ebfu mu\u1ed1n gi\u1ea3i quy\u1ebft tri\u1ec7t \u0111\u1ec3 n\u1ea1n \u0111\u1ea7u c\u01a1 \u0111\u1ea5t \u0111ai th\u00ec c\u1ea7n \u0111\u1eb7t th\u00eam m\u1ed9t m\u1ee9c l\u0169y ti\u1ebfn th\u1ee9 t\u01b0 \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p c\u00f3 \u0111\u1ea5t nh\u01b0ng kh\u00f4ng s\u1eed d\u1ee5ng, m\u1ee9c thu\u1ebf su\u1ea5t c\u00f3 th\u1ec3 l\u00e0 0,12 – 0,15%. C\u00f3 nh\u01b0 v\u1eady m\u1edbi gi\u1ea3i t\u1ecfa t\u00ecnh tr\u1ea1ng \u0111\u1ea7u c\u01a1, t\u00edch l\u0169y \u0111\u1ea5t \u0111ai v\u00e0 khuy\u1ebfn kh\u00edch vi\u1ec7c s\u1eed d\u1ee5ng \u0111\u1ea5t. Thu\u1ebf nh\u00e0, \u0111\u1ea5t c\u1ea7n \u0111\u00e1nh v\u00e0o gi\u00e1 tr\u1ecb nh\u00e0, \u0111\u1ea5t, nh\u01b0ng h\u1ea1n m\u1ee9c t\u00ednh thu\u1ebf l\u1ea1i x\u00e1c \u0111\u1ecbnh theo di\u1ec7n t\u00edch \u0111ang s\u1eed d\u1ee5ng”.<\/p>\n

\u0110a s\u1ed1 \u00fd ki\u1ebfn c\u0169ng cho r\u1eb1ng, kh\u00f4ng n\u00ean \u00e1p d\u1ee5ng m\u1ed9t bi\u1ec3u chung v\u1ec1 thu\u1ebf su\u1ea5t \u0111\u1ed1i v\u1edbi nh\u00e0. V\u00f9ng gi\u00e0u v\u00e0 \u0111\u00f4 th\u1ecb th\u00ec gi\u00e1 s\u1ebd kh\u00e1c v\u1edbi v\u00f9ng mi\u1ec1n n\u00fai, mi\u1ec1n xu\u00f4i, \u0111\u00f4 th\u1ecb. \u0110\u1ed1i v\u1edbi nh\u00e0, n\u00ean \u00e1p d\u1ee5ng c\u1ee5 th\u1ec3 h\u01a1n n\u1eefa ch\u1ee9 kh\u00f4ng n\u00ean ch\u1ec9 \u00e1p d\u1ee5ng cho nh\u00e0 c\u1ea5p 3, c\u1ea5p 4\u2026 N\u00ean \u00e1p d\u1ee5ng m\u1ee9c thu\u1ebf su\u1ea5t kh\u00e1c nhau cho t\u1eebng \u0111\u1ecba ph\u01b0\u01a1ng, t\u1eebng khu v\u1ef1c, v\u00f9ng, mi\u1ec1n.<\/p>\n

D\u1ef1 ki\u1ebfn, D\u1ef1 th\u1ea3o Lu\u1eadt thu\u1ebf nh\u00e0, \u0111\u1ea5t s\u1ebd \u0111\u01b0\u1ee3c tr\u00ecnh Qu\u1ed1c h\u1ed9i v\u00e0o k\u1ef3 h\u1ecdp cu\u1ed1i n\u0103m 2009. N\u1ebfu \u0111\u01b0\u1ee3c th\u00f4ng qua, Lu\u1eadt thu\u1ebf nh\u00e0, \u0111\u1ea5t s\u1ebd c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 1\/1\/2011, tr\u1edf th\u00e0nh m\u1ed9t trong nh\u1eefng s\u1eafc thu\u1ebf quan tr\u1ecdng, \u0111\u00f3ng g\u00f3p ngu\u1ed3n thu l\u1edbn v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc.\/.<\/p>\n\n\n\n
Theo d\u1ef1 th\u1ea3o Lu\u1eadt thu\u1ebf nh\u00e0, \u0111\u1ea5t, nh\u00e0 \u1edf d\u01b0\u1edbi 600 tri\u1ec7u \u0111\u1ed3ng s\u1ebd kh\u00f4ng ph\u1ea3i n\u1ed9p thu\u1ebf. Di\u1ec7n t\u00edch kh\u1edfi \u0111i\u1ec3m ph\u1ea3i ch\u1ecbu thu\u1ebf l\u00e0 150m2, gi\u00e1 1m2 nh\u00e0 x\u00e2y d\u1ef1ng m\u1edbi kho\u1ea3ng 4 tri\u1ec7u \u0111\u1ed3ng, do v\u1eady gi\u00e1 kh\u1edfi \u0111i\u1ec3m t\u00ednh thu\u1ebf 600 tri\u1ec7u \u0111\u1ed3ng (150m2 x 4 tri\u1ec7u \u0111\u1ed3ng\/m2 = 600 tri\u1ec7u \u0111\u1ed3ng). V\u1edbi \u0111\u1ea5t \u1edf l\u00e0 nh\u00e0 nhi\u1ec1u t\u1ea7ng, nhi\u1ec1u h\u1ed9 \u1edf, nh\u00e0 chung c\u01b0, \u0111\u1ea5t s\u1ea3n xu\u1ea5t, kinh doanh phi n\u00f4ng nghi\u1ec7p s\u1ebd \u00e1p d\u1ee5ng m\u1ed9t m\u1ee9c thu\u1ebf su\u1ea5t l\u00e0 0,03%…<\/p>\n

Nh\u01b0 v\u1eady, ch\u1ec9 c\u1ea7n m\u1ed9t ph\u00e9p t\u00ednh \u0111\u01a1n gi\u1ea3n c\u00f3 th\u1ec3 th\u1ea5y r\u1eb1ng lu\u1eadt thu\u1ebf n\u00e0y c\u00f3 \u0111\u1ee7 s\u1ee9c ng\u0103n ch\u1eb7n n\u1ea1n \u0111\u1ea7u c\u01a1 hay kh\u00f4ng. M\u1ed9t c\u0103n nh\u00e0 tr\u1ecb gi\u00e1 3 t\u1ef7 \u0111\u1ed3ng, m\u1ed7i n\u0103m ch\u1ec9 ph\u1ea3i n\u1ed9p g\u1ea7n 1 tri\u1ec7u \u0111\u1ed3ng ti\u1ec1n thu\u1ebf. Trong khi \u0111\u00f3, gi\u00e1 nh\u00e0 t\u0103ng h\u00e0ng n\u0103m kho\u1ea3ng 20 – 40% gi\u00e1 tr\u1ecb c\u0103n nh\u00e0.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Nam Ph\u01b0\u01a1ng – H\u1ed3 H\u01b0\u1eddng – \u0110\u00ecnh Qu\u00e2n – L\u01b0u V\u00e2n – B\u00edch Ng\u1ecdc<\/p>\n

Tin t\u1ee9c\/Vietnam+<\/strong> 01-9-2009:<\/strong><\/p>\n

https:\/\/www.vietnamplus.vn\/luat-thue-nha-dat-co-du-suc-chan-nan-dau-co\/16971.vnp<\/em><\/p>\n

(55\/1.021)<\/em><\/p>\n

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\u00a0<\/strong><\/p>\n

 ","protected":false},"excerpt":{"rendered":"

(VN+) – M\u1ed9t ngh\u1ecbch l\u00fd \u0111\u00e3 t\u1ed3n t\u1ea1i t\u1eeb l\u00e2u \u1edf Vi\u1ec7t Nam, trong khi m\u1ee9c thu nh\u1eadt b\u00ecnh qu\u00e2n \u0111\u1ea7u ng\u01b0\u1eddi thu\u1ed9c h\u00e0ng trung b\u00ecnh th\u1ea5p so v\u1edbi c\u00e1c n\u01b0\u1edbc tr\u00ean th\u1ebf gi\u1edbi th\u00ec gi\u00e1 nh\u00e0 l\u1ea1i cao ch\u00f3t v\u00f3t. Nguy\u00ean nh\u00e2n c\u1ee7a t\u00ecnh tr\u1ea1ng n\u00e0y l\u00e0 do, trong nh\u1eefng n\u0103m g\u1ea7n \u0111\u00e2y n\u1ea1n […]<\/p>\n","protected":false},"author":2,"featured_media":32794,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[17,26],"tags":[],"class_list":["post-32792","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-binh-luan-gop-y","category-legal-media"],"acf":[],"yoast_head":"\n077. Lu\u1eadt thu\u1ebf nh\u00e0, \u0111\u1ea5t c\u00f3 \u0111\u1ee7 s\u1ee9c ch\u1eb7n n\u1ea1n \u0111\u1ea7u c\u01a1? - 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\/en\/077-luat-thue-nha-dat-co-du-suc-chan-nan-dau-co\/\" \/>\n<meta property=\"og:locale\" content=\"vi_VN\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"[:vi]077. 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