{"id":33371,"date":"2022-07-28T18:44:56","date_gmt":"2022-07-28T11:44:56","guid":{"rendered":"https:\/\/anvilaw.com\/vi\/?p=33371"},"modified":"2025-01-23T11:15:27","modified_gmt":"2025-01-23T04:15:27","slug":"3-206-danh-thue-bat-dong-san-theo-huong-nao","status":"publish","type":"post","link":"https:\/\/anvilaw.com\/vi\/3-206-danh-thue-bat-dong-san-theo-huong-nao\/","title":{"rendered":"3.206. \u0110\u00e1nh thu\u1ebf b\u1ea5t \u0111\u1ed9ng s\u1ea3n theo h\u01b0\u1edbng n\u00e0o?"},"content":{"rendered":"

\u0110\u00e1nh thu\u1ebf b\u1ea5t \u0111\u1ed9ng s\u1ea3n theo h\u01b0\u1edbng n\u00e0o?<\/span><\/h4>\n
(\u0110T) –\u00a0B\u1ed9 T\u00e0i ch\u00ednh cho bi\u1ebft \u0111ang r\u00e0 so\u00e1t c\u00e1c lu\u1eadt thu\u1ebf \u0111\u1ec3 \u0111\u1ec1 xu\u1ea5t gi\u1ea3i ph\u00e1p ho\u00e0n thi\u1ec7n ch\u00ednh s\u00e1ch thu\u1ebf li\u00ean quan \u0111\u1ebfn b\u1ea5t \u0111\u1ed9ng s\u1ea3n (B\u0110S). M\u1ed9t s\u1ed1 \u00fd ki\u1ebfn cho r\u1eb1ng, c\u1ea7n \u0111\u00e1nh thu\u1ebf cao v\u1edbi di\u1ec7n t\u00edch \u0111\u1ea5t kh\u00f4ng s\u1eed d\u1ee5ng, thu\u1ebf l\u0169y ti\u1ebfn theo di\u1ec7n t\u00edch \u0111\u1ea5t s\u1eed d\u1ee5ng. Trong khi \u0111\u00f3, c\u00f3 \u00fd ki\u1ebfn cho r\u1eb1ng, vi\u1ec7c \u0111\u1ea7u ti\u00ean l\u00e0 c\u1ea7n x\u00e2y d\u1ef1ng c\u01a1 s\u1edf d\u1eef li\u1ec7u \u0111\u1ea5t \u0111ai to\u00e0n di\u1ec7n, \u0111\u1ea7y \u0111\u1ee7 \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o c\u00f4ng b\u1eb1ng trong t\u00ednh thu\u1ebf.<\/strong><\/h5>\n
\"\u0110\u00e1nh

Nhi\u1ec1u qu\u1ed1c gia tr\u00ean th\u1ebf gi\u1edbi \u0111\u00e1nh thu\u1ebf r\u1ea5t cao v\u1edbi b\u1ea5t \u0111\u1ed9ng s\u1ea3n kh\u00f4ng s\u1eed d\u1ee5ng. \u1ea2nh: L\u00ea Ti\u00ean<\/p><\/div>\n

Trong ki\u1ebfn ngh\u1ecb g\u1eedi t\u1edbi B\u1ed9 T\u00e0i ch\u00ednh m\u1edbi \u0111\u00e2y, c\u1eed tri TP.HCM cho r\u1eb1ng, th\u1ecb tr\u01b0\u1eddng B\u0110S ch\u01b0a th\u1eadt s\u1ef1 l\u00e0nh m\u1ea1nh, \u0111\u00e3 v\u00e0 \u0111ang x\u1ea3y ra nhi\u1ec1u c\u01a1n s\u1ed1t \u0111\u1ea5t v\u00e0 gi\u00e1 \u0111\u1ea5t t\u0103ng li\u00ean t\u1ee5c, g\u00e2y kh\u00f3 kh\u0103n cho ng\u01b0\u1eddi c\u00f3 thu nh\u1eadp th\u1ea5p th\u1ef1c s\u1ef1 c\u1ea7n nh\u00e0 \u1edf.<\/p>\n

C\u1eed tri ki\u1ebfn ngh\u1ecb c\u1ea7n c\u00f3 quy \u0111\u1ecbnh thu\u1ebf su\u1ea5t cao \u0111\u1ed1i v\u1edbi nh\u1eefng tr\u01b0\u1eddng h\u1ee3p \u0111\u1ea7u c\u01a1 B\u0110S, v\u00ed d\u1ee5 nh\u01b0 \u0111\u00e1nh thu\u1ebf \u0111\u1ed1i v\u1edbi nh\u00e0 s\u1edf h\u1eefu, \u0111\u1ea5t nh\u1eadn chuy\u1ec3n nh\u01b0\u1ee3ng th\u1ee9 hai tr\u1edf \u0111i.<\/p>\n

C\u0169ng li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng giao d\u1ecbch B\u0110S, c\u1eed tri t\u1ec9nh L\u00e2m \u0110\u1ed3ng ki\u1ebfn ngh\u1ecb, Nh\u00e0 n\u01b0\u1edbc n\u00ean c\u00f3 ch\u00ednh s\u00e1ch \u0111\u00e1nh thu\u1ebf l\u0169y ti\u1ebfn tr\u00ean s\u1ed1 t\u00e0i s\u1ea3n B\u0110S v\u00e0 gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n g\u1eafn li\u1ec1n v\u1edbi quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t nh\u1eb1m t\u1ea1o s\u1ef1 c\u00f4ng b\u1eb1ng, b\u00ecnh \u1ed5n ch\u00ednh s\u00e1ch thu\u1ebf trong l\u0129nh v\u1ef1c B\u0110S.<\/p>\n

Tr\u1ea3 l\u1eddi ki\u1ebfn ngh\u1ecb, B\u1ed9 T\u00e0i ch\u00ednh cho bi\u1ebft, hi\u1ec7n nay, h\u1ec7 th\u1ed1ng ch\u00ednh s\u00e1ch thu\u1ebf, ph\u00ed v\u00e0 l\u1ec7 ph\u00ed \u0111\u1ed1i v\u1edbi B\u0110S \u0111\u00e3 c\u01a1 b\u1ea3n bao qu\u00e1t \u0111\u1ea7y \u0111\u1ee7 c\u00e1c kho\u1ea3n thu li\u00ean quan \u0111\u1ebfn B\u0110S ph\u00e1t sinh trong c\u1ea3 ba giai \u0111o\u1ea1n: x\u00e1c l\u1eadp quy\u1ec1n s\u1edf h\u1eefu, quy\u1ec1n s\u1eed d\u1ee5ng B\u0110S (l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1); s\u1eed d\u1ee5ng, khai th\u00e1c B\u0110S (thu\u1ebf s\u1eed d\u1ee5ng \u0111\u1ea5t n\u00f4ng nghi\u1ec7p, thu\u1ebf s\u1eed d\u1ee5ng \u0111\u1ea5t phi n\u00f4ng nghi\u1ec7p) v\u00e0 chuy\u1ec3n nh\u01b0\u1ee3ng B\u0110S (thu\u1ebf thu nh\u1eadp \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n nh\u01b0\u1ee3ng B\u0110S).<\/p>\n

T\u1ea1i Lu\u1eadt Thu\u1ebf s\u1eed d\u1ee5ng \u0111\u1ea5t phi n\u00f4ng nghi\u1ec7p \u0111\u00e3 quy \u0111\u1ecbnh \u00e1p d\u1ee5ng m\u1ee9c thu\u1ebf su\u1ea5t l\u0169y ti\u1ebfn \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi s\u1eed d\u1ee5ng nhi\u1ec1u th\u1eeda \u0111\u1ea5t \u1edf trong ph\u1ea1m vi c\u1ea5p t\u1ec9nh (0,03% \u0111\u1ed1i v\u1edbi di\u1ec7n t\u00edch trong h\u1ea1n m\u1ee9c; 0,07% \u0111\u1ed1i v\u1edbi ph\u1ea7n di\u1ec7n t\u00edch v\u01b0\u1ee3t kh\u00f4ng qu\u00e1 3 l\u1ea7n h\u1ea1n m\u1ee9c v\u00e0 0,15% \u0111\u1ed1i v\u1edbi ph\u1ea7n di\u1ec7n t\u00edch v\u01b0\u1ee3t tr\u00ean 3 l\u1ea7n h\u1ea1n m\u1ee9c); \u00e1p d\u1ee5ng m\u1ee9c thu\u1ebf su\u1ea5t cao \u0111\u1ed1i v\u1edbi \u0111\u1ea5t s\u1eed d\u1ee5ng kh\u00f4ng \u0111\u00fang m\u1ee5c \u0111\u00edch, \u0111\u1ea5t ch\u01b0a s\u1eed d\u1ee5ng theo \u0111\u00fang quy \u0111\u1ecbnh (0,15%); \u0111\u1ea5t l\u1ea5n, chi\u1ebfm (0,2%).<\/p>\n

Nh\u01b0 v\u1eady, vi\u1ec7c th\u1ef1c hi\u1ec7n c\u00e1c ch\u00ednh s\u00e1ch thu\u1ebf, ph\u00ed, l\u1ec7 ph\u00ed \u0111\u1ed1i v\u1edbi B\u0110S th\u1eddi gian qua \u0111\u00e3 g\u00f3p ph\u1ea7n t\u0103ng c\u01b0\u1eddng qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc \u0111\u1ed1i v\u1edbi \u0111\u1ea5t \u0111ai, khuy\u1ebfn kh\u00edch t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n s\u1eed d\u1ee5ng \u0111\u1ea5t ti\u1ebft ki\u1ec7m, t\u1eebng b\u01b0\u1edbc h\u1ea1n ch\u1ebf \u0111\u1ea7u c\u01a1 B\u0110S, h\u1ea1n ch\u1ebf vi\u1ec7c s\u1eed d\u1ee5ng l\u00e3ng ph\u00ed \u0111\u1ea5t \u0111ai, khuy\u1ebfn kh\u00edch th\u1ecb tr\u01b0\u1eddng B\u0110S ph\u00e1t tri\u1ec3n l\u00e0nh m\u1ea1nh.<\/p>\n

Hi\u1ec7n B\u1ed9 T\u00e0i ch\u00ednh \u0111ang t\u1ed5ng h\u1ee3p, x\u00e2y d\u1ef1ng b\u00e1o c\u00e1o r\u00e0 so\u00e1t c\u00e1c lu\u1eadt thu\u1ebf \u0111\u1ec3 \u0111\u1ec1 xu\u1ea5t gi\u1ea3i ph\u00e1p ho\u00e0n thi\u1ec7n ch\u00ednh s\u00e1ch thu\u1ebf li\u00ean quan \u0111\u1ebfn B\u0110S, b\u00e1o c\u00e1o c\u1ea5p c\u00f3 th\u1ea9m quy\u1ec1n theo \u0111\u00fang ti\u1ebfn \u0111\u1ed9, \u0111\u1ea3m b\u1ea3o ph\u00f9 h\u1ee3p v\u1edbi \u0111i\u1ec1u ki\u1ec7n kinh t\u1ebf – x\u00e3 h\u1ed9i c\u1ee7a Vi\u1ec7t Nam, ph\u00f9 h\u1ee3p v\u1edbi th\u00f4ng l\u1ec7 qu\u1ed1c t\u1ebf, \u0111\u1ea3m b\u1ea3o t\u00ednh th\u1ed1ng nh\u1ea5t c\u1ee7a h\u1ec7 th\u1ed1ng ch\u00ednh s\u00e1ch thu\u1ebf li\u00ean quan \u0111\u1ebfn B\u0110S v\u00e0 \u0111\u1eb7t trong t\u1ed5ng th\u1ec3 c\u1ea3i c\u00e1ch h\u1ec7 th\u1ed1ng ch\u00ednh s\u00e1ch thu\u1ebf giai \u0111o\u1ea1n 2021 – 2030.<\/p>\n

Li\u00ean quan n\u1ed9i dung n\u00e0y, t\u1ea1i H\u1ed9i ngh\u1ecb Ph\u00e1t tri\u1ec3n th\u1ecb tr\u01b0\u1eddng B\u0110S an to\u00e0n, l\u00e0nh m\u1ea1nh, b\u1ec1n v\u1eefng m\u1edbi \u0111\u00e2y, Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7 Ph\u1ea1m Minh Ch\u00ednh y\u00eau c\u1ea7u B\u1ed9 T\u00e0i ch\u00ednh nghi\u00ean c\u1ee9u, \u0111\u1ec1 xu\u1ea5t \u0111\u1ec3 ban h\u00e0nh quy \u0111\u1ecbnh v\u1ec1 thu\u1ebf \u0111\u1ed1i v\u1edbi vi\u1ec7c s\u1eed d\u1ee5ng B\u0110S, \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng giao d\u1ecbch, kinh doanh B\u0110S, h\u1ea1n ch\u1ebf t\u00ecnh tr\u1ea1ng mua \u0111i, b\u00e1n l\u1ea1i nhi\u1ec1u l\u1ea7n, \u0111\u1ea7u c\u01a1, g\u0103m gi\u1eef B\u0110S v\u00e0 ch\u1ed1ng th\u1ea5t tho\u00e1t ngu\u1ed3n thu c\u1ee7a Nh\u00e0 n\u01b0\u1edbc.<\/p>\n

Theo PGS.TS. \u0110inh Tr\u1ecdng Th\u1ecbnh, chuy\u00ean gia kinh t\u1ebf, nhi\u1ec1u qu\u1ed1c gia tr\u00ean th\u1ebf gi\u1edbi \u00e1p d\u1ee5ng ch\u00ednh s\u00e1ch thu\u1ebf v\u1edbi B\u0110S theo c\u00e1c c\u00e1ch kh\u00e1c nhau. Tuy nhi\u00ean, m\u1ee5c ti\u00eau \u0111\u00e1nh thu\u1ebf B\u0110S kh\u00f4ng ph\u1ea3i nh\u1eb1m t\u0103ng thu ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc m\u00e0 l\u00e0 nh\u1eb1m n\u00e2ng cao hi\u1ec7u qu\u1ea3 s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111ai, ph\u00f2ng ch\u1ed1ng tham \u00f4, h\u1ed1i l\u1ed9 v\u00e0 g\u00f3p ph\u1ea7n \u0111\u1ea3m b\u1ea3o c\u00f4ng b\u1eb1ng trong n\u1ec1n kinh t\u1ebf. Trong \u0111\u00f3, gi\u1ea3i ph\u00e1p \u0111\u01b0\u1ee3c nhi\u1ec1u qu\u1ed1c gia \u00e1p d\u1ee5ng v\u00e0 ph\u00f9 h\u1ee3p v\u1edbi Vi\u1ec7t Nam l\u00e0 \u0111\u00e1nh thu\u1ebf tr\u00ean di\u1ec7n t\u00edch s\u1eed d\u1ee5ng. T\u1ee9c l\u00e0, s\u1ebd \u0111\u00e1nh thu\u1ebf r\u1ea5t cao v\u1edbi B\u0110S kh\u00f4ng s\u1eed d\u1ee5ng. V\u1edbi B\u0110S s\u1eed d\u1ee5ng, c\u00e1ch t\u00ednh thu\u1ebf s\u1ebd c\u0103n c\u1ee9 theo di\u1ec7n t\u00edch t\u00ednh tr\u00ean \u0111\u1ea7u ng\u01b0\u1eddi. S\u1eed d\u1ee5ng v\u01b0\u1ee3t \u0111\u1ecbnh m\u1ee9c th\u00ec ch\u1ecbu thu\u1ebf v\u00e0 m\u1ee9c thu\u1ebf t\u0103ng l\u0169y ti\u1ebfn.<\/p>\n

Lu\u1eadt s\u01b0<\/span><\/a> Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c<\/a>, Gi\u00e1m \u0111\u1ed1c <\/span>C\u00f4ng ty Lu\u1eadt<\/a> ANVI<\/a><\/strong> cho r\u1eb1ng, n\u1ebfu \u0111\u00e1nh thu\u1ebf t\u00e0i s\u1ea3n v\u1edbi nh\u00e0 th\u00ec c\u0103n c\u1ee9 t\u00ednh thu\u1ebf l\u00e0 gi\u00e1 th\u1ecb tr\u01b0\u1eddng ch\u1ee9 kh\u00f4ng ph\u1ea3i l\u00e0 gi\u00e1 theo quy \u0111\u1ecbnh c\u1ee7a c\u01a1 quan nh\u00e0 n\u01b0\u1edbc. Theo \u0111\u00f3, m\u1ee9c thu\u1ebf n\u00ean c\u0103n c\u1ee9 theo v\u1ecb tr\u00ed c\u1ee7a t\u00e0i s\u1ea3n. Ch\u1eb3ng h\u1ea1n, kh\u00f4ng th\u1ec3 t\u00ednh thu\u1ebf m\u1ed9t nh\u00e0 mi\u1ec1n n\u00fai \u1edf Y\u00ean B\u00e1i r\u1ed9ng 5.000 m2 \u0111\u01b0\u1ee3c b\u00e1n v\u1edbi gi\u00e1 300 tri\u1ec7u \u0111\u1ed3ng b\u1eb1ng m\u1ed9t c\u0103n nh\u00e0 ph\u1ed1 v\u00e0i ch\u1ee5c t\u1ef7 \u0111\u1ed3ng \u1edf trung t\u00e2m c\u00e1c th\u00e0nh ph\u1ed1 l\u1edbn; kh\u00f4ng th\u1ec3 \u00e1p d\u1ee5ng c\u00f9ng m\u1ed9t m\u1ee9c thu\u1ebf cho c\u0103n chung c\u01b0 100 m2 v\u00e0 nh\u00e0 \u0111\u1ea5t c\u00f3 c\u00f9ng di\u1ec7n t\u00edch.\u00a0<\/em><\/p>\n

\u201cVi\u1ec7c \u0111\u1ea7u ti\u00ean c\u1ea7n l\u00e0m l\u00e0 x\u00e2y d\u1ef1ng c\u01a1 s\u1edf d\u1eef li\u1ec7u nh\u00e0 \u0111\u1ea5t m\u1ed9t c\u00e1ch to\u00e0n di\u1ec7n, th\u1ed1ng k\u00ea v\u00e0 qu\u1ea3n l\u00fd t\u00e0i s\u1ea3n c\u1ee7a ng\u01b0\u1eddi d\u00e2n \u0111\u1ea7y \u0111\u1ee7 \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o c\u00f4ng b\u1eb1ng, tr\u00e1nh t\u00ecnh tr\u1ea1ng ng\u01b0\u1eddi c\u00f3 10 c\u0103n nh\u00e0 nh\u01b0ng n\u1ed9p thu\u1ebf c\u00f3 khi th\u1ea5p h\u01a1n ng\u01b0\u1eddi ch\u1ec9 c\u00f3 m\u1ed9t nh\u00e0. B\u00ean c\u1ea1nh \u0111\u00f3, c\u1ea7n \u0111\u00e1nh thu\u1ebf t\u00e0i s\u1ea3n theo l\u0169y ti\u1ebfn v\u1edbi m\u1ee9c kh\u1edfi \u0111i\u1ec3m r\u1ea5t th\u1ea5p \u0111\u1ec3 b\u1ea3o \u0111\u1ea3m ng\u01b0\u1eddi c\u00e0ng s\u1edf h\u1eefu nhi\u1ec1u nh\u00e0 c\u00e0ng b\u1ecb \u0111\u00e1nh thu\u1ebf cao\u201d, \u00f4ng \u0110\u1ee9c n\u00f3i.<\/em><\/p>\n

Xu\u00e2n Y\u1ebfn<\/strong><\/h5>\n

————-<\/p>\n

\u0110\u1ea5u th\u1ea7u (T\u00e0i ch\u00ednh) 28-7-2022:<\/em><\/strong><\/p>\n

https:\/\/baodauthau.vn\/danh-thue-bat-dong-san-theo-huong-nao-post126689.html<\/a><\/em><\/p>\n

(204\/1.042)<\/em>","protected":false},"excerpt":{"rendered":"

\u0110\u00e1nh thu\u1ebf b\u1ea5t \u0111\u1ed9ng s\u1ea3n theo h\u01b0\u1edbng n\u00e0o? (\u0110T) –\u00a0B\u1ed9 T\u00e0i ch\u00ednh cho bi\u1ebft \u0111ang r\u00e0 so\u00e1t c\u00e1c lu\u1eadt thu\u1ebf \u0111\u1ec3 \u0111\u1ec1 xu\u1ea5t gi\u1ea3i ph\u00e1p ho\u00e0n thi\u1ec7n ch\u00ednh s\u00e1ch thu\u1ebf li\u00ean quan \u0111\u1ebfn b\u1ea5t \u0111\u1ed9ng s\u1ea3n (B\u0110S). M\u1ed9t s\u1ed1 \u00fd ki\u1ebfn cho r\u1eb1ng, c\u1ea7n \u0111\u00e1nh thu\u1ebf cao v\u1edbi di\u1ec7n t\u00edch \u0111\u1ea5t kh\u00f4ng s\u1eed d\u1ee5ng, thu\u1ebf […]<\/p>\n","protected":false},"author":2,"featured_media":33372,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[17,26],"tags":[32,39,40,37,42,38],"class_list":["post-33371","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-binh-luan-gop-y","category-legal-media","tag-anvi","tag-cong-ty-luat-anvi","tag-dich-vu-phap-ly","tag-kinh-doanh-sanh-luat","tag-luat-su-dat-dai","tag-luat-su-thue"],"acf":[],"yoast_head":"\n3.206. \u0110\u00e1nh thu\u1ebf b\u1ea5t \u0111\u1ed9ng s\u1ea3n theo h\u01b0\u1edbng n\u00e0o? - ANVI Law Firm<\/title>\n<meta name=\"description\" content=\"\u0110\u00e1nh thu\u1ebf b\u1ea5t \u0111\u1ed9ng s\u1ea3n theo h\u01b0\u1edbng n\u00e0o? 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