Góp ý xây dựng luật thuế tài sản ở Việt Nam

( So 1(66)-2009 ) NGHIEN Ci:ru - TRAO OOI

GOP Y m DlTNG Lti$T ThUE T^l S^N 6 VIET NflM

Theo Ke hoach Cai cdch va

Hien dai hda he thdng thue Viet

Nam den ndm 2010 vd Chuong

trinh xdy dung Ludt ciia Qude

Hpi Khda XII, trong thdi gian

nhiem ky Qude Hdi ndy, Viet

Nam se xdy dung Ludt thue nhd,

ddt vd chudn bj cho viec xdy

dung Ludt thue tai sdn. Nhu vdy,

Ludt thue tdi san se Id mdt ludt

thue hoan todn mdi d Viet Nam.

Cd rdt nhieu y kien hien nay dang

dugc dua ra ban ludn lien quan

den viec xdy dung Ludt thue nay,

ddla:

• Thue tai sdn d Viet Nam cd

thl dugc xdy dung theo ba

hudng nhu sau: (I), se dieu chinh

ddi vdi toan bg tdi sdn ca nhdn;

(2), se dieu chinh ddi vdi mdt sd

tai san cd gid trj Idn, Nhd nudc

cdn qudn Iy; (3), thay the Le phi

trudc ba va ke thua cac quy djnh

cua Phdp lenh thue nha, ddt,

Phap lenh thue sii- dung ddt ndng

nghiep hien hdnh.

Cdn xem xet trong dieu kien

hien nay cd nen ddnh thue vao

nhd d hay khdng?

Neu dd lua chgn dugc cdc ddi

tugng chju thue thi viec xdy

dung cac cdn cir tinh thue tai san

senhuthendo?

0 cdc qude gia, thue tdi sdn

thudng dugc giao cho cac chinh

quyen dja phuang quyen quy

djnh ve cdn cir tinh thue, qudn

ly thu thue va su' dung ngudn

thu tu thue. Dieu nay nen dugc

dp dyng trong dieu kien Viet

Nam nhuthe ndo?

Bdi viet nay xin dugc trao ddi

vd gdp y mdt sd vdn de lien quan

den cdcy kien tren.

Ve pham vi dieu chinh:

Theo Ke hoach ndi tren vd

cac Chuong trinh xdy dung phap

ludt ciia Qude Hdi, Ludt thue tai

sdn se ra ddi d Viet Nam la mdt

Ludt thue rieng biet dieu chinh

chung ddi vdi cac tdi sdn chju

thue. Khi dd, se cd hai phuang an

thiet ke Ludt thue nay nhusau:

Thir nhat, Ludt thue tai san

dieu tiet hang ndm nhu nhau ddi

vdi tdng gid trj cdc tdi san chju

thue khac nhau. Ludt se quy djnh

chung ve viec xdc djnh tdng gid

trj tdi sdn tinh thue vd mirc thue

dp dung cho tdt cd cdc tdi sdn

chju thue (tuang tu nhu thue ciia

cdi).

Thir hai, Ludt thue tdi sdn

dieu tiet hang nam khdc nhau ddi

vdi cac tai sdn chju thue khac

nhau. Ludt se cd cdc quy djnh

rieng ddi vdi tu'ng loai tdi san

chju thue ve gid tinh thue, thue

sudt (ngodi cdc quy djnh cd the

dp dung chung) nhu kieu thiet ke

thue tieu thu ddc biet hien nay.

Trong dieu kien cu the ciia

Viet Nam, theo y kien chiing tdi,

nen lira chgn theo phuang an thir

hai.Luatthuetdisdn Id Ludt thue

thdng nhdt dieu tiet hdng ndm

ddi vdi tdt cd cac tdi sdn chju

thue, nhung ddi vdi mdi loai tdi

sdn chju thue khdc nhau se cd cac

quy djnh cu the khdc nhau phu

Ths. Ngo Van Khuo'ng

hgp vdi tinh chat ciia tirng loai tdi

sdn va kha ndng quan ly.

Khi dd, cac tai sdn thudc dien

dieu chinh ciia Ludt thue tdi sdn

phdi thda man ba tieu thu'c sau

ddy:

- La cac tai san cd nhdn cd gid

trj ldn.

- La cac tdi san md Nhd nudc

cdn quan ly.

- La cac tai sdn cd the qudn ly

va dieu tiet bdng thue hang nam.

Cach xdc djnh tai sdn chju

thue nhu the nay se dam bdo

dugc yeu cdu ve cdng bdng, hieu

qud cung nhu yeu cdu ve cdng

tdc quan ly, kiem soat, dieu tiet

ciia Luat thue tai sdn. Van de ddt

ra la phai xem xet, lua chgn cac

tai sdn se thudc dien chju thue tdi

sdn theo cdc tieu thirc tren.

Trong dieu kien kinh te - xa

hdi, khd ndng quan ly cQng nhu

ke thu-a cac quy djnh ciia cac van

ban ve quan ly, dieu tiet ddi vdi

tai san hien hanh d Viet Nam, cd

the thdy: cdc tdi sdn co gid tri lan

a Viet Nam hien nay co the qudn

ly vd dieu tiet dugc bao gdm:

quyen sii' dung dat, nhd, vdt kien

true tren ddt, cac loai phucmg tien

giao thdng; cdc tdi sdn Nhd nuac

cdn qudn ly bao gdm: cdc tdi sdn

tai chinh nhu cd phdn, cd phieu,

tien cho vay; tdi san vd hinh nhu

quyen sd huu tri tue; cdc loai vu

khi dugc phep sir dung nhu sung

san, siing the thao. Tuy nhien, cac

tai sdn nay cd tinh chdt, dac diem,

cdng dung, thdi gian sir dung

Tap chf nghien cdu Tdi chfnh ke todn