Sự cần thiết cải cách thuế nhà, đất

Tham gia gop y hoan thifen tuat Thue nha ,flai

Bai 2: Sir can thiit cai each tbui nha, dit ^ TS IMGUYIN HONG THANG

Tao them sd thu ben vttng cho

chinh quydn dia phirong

Hdu het cac nghien ciiu vd edi

each thue' tai ede ndn kinh td dang

chuyen ddi ddu cho thay ddng co

quan trpng cai each thud nha, ddt la

tao them ngudn thu bdn viing eho

dia phuong. Sd thu tir thud nha, dat d

nhung qudc gia nay ngay cang tang.

Ty le thud so vdi GDP tir 0,42%

GDP d thap nien 1970 len 0,53%

GDP 0 thap nien 2000. So vdi ngudn

thu dia phuong, con sd nay tir 6,7%

thap nien 1970 len 7,2% d nda ddu

thap nien 2000. Do dd, cung nhu cde

qudc gia khac, mpt ddng co diiic day

cai each thue nha, dat tai Viet Nam

la tao them sd thu bdn viing cho

chinh quydn dia phuong, nhdm bd

sung du ngudn tai chinh, cung cap

cac dich vu cdng tren dia ban.

Theo thdng le qud'e td, toan bd

sd thu tii thud nha, dat dupe giao

trpn ven cho dia phuong, nen

chiing se trd thanh mpt ngudn tai

trp quan trpng cho cdc hoat ddng

Thue nha, dat hien hanh

da lac hau

Phap lenh thud nha, dat ban

hanh tii nam 1992 nhung thuc chat

chi danh vao dat d. Tdng sd thu tir

thud dat nam 2008 dat 698 ty

ddng, chie'm 0,22% tdng thu ngan

sach (NS). Binh quan giai doan

2002 - 2008. thud ddt chie'm ty

trpng 0,23% tdng thu NS, tdc la

bdng 0,05% GDR tdc dp tang binh

quan hang nam 11,3%, thua nhidu

so vdi tdc dp tang tdng thud va thu

ndi dia, nhung lai bien ddng hon

so vdi tdng thu NS ciing nhu tdng

thu ndi dia. Dp lech chudn cua tdc

dp tang thud dat la ±10,38%, trong

khi dp lech chudn ciia tdc dp tang

tdng thu NS va thu ndi dia Idn lupt

la ±7,87% va ± 8,97%, khien he

so bidn thien cua tdc dp tang thud

dat Idn hon han so vdi he sd bien

thien eiia tdc dp tang tdng thu NS

va thu ndi dia.

Thud dat dupe tinh theo cdng

thiic sau:

Sdf/iuedafp/?a/ - Tong dien tich x Mdc thue suat ti/ang ling hang dat,

nop trong nam dat chiu thue vi tn dat cua dien tich dat chiu thue

Vi du, mdt can hd 70 m- tai tang

2 thudc ehung cu 4 tdng toa lac d vi

tri 3, dudng loai 1, dd thi loai dac

biet. (Mpi can hd tir tang 5 trd len

khdng phai nop thud dat). Hang dat

tinh thud sir dung dat ndng nghiep

cao nhdt trong viing la hang 1. Gid

thdc tinh thud sir dung dat ndng

nghiep la 4000 ddng/kg. Thud dat

ciia can nha nay dupe tinh nhu sau.

ciia chinh quydn dia phuong.

Hd trp qua trinh phi tap trung

hda tai khoa

Ke tir cudi thap nien 80 eua the'

ky trudc, cai each kinh te' ciia cac

qudc gia dang phat trien tap trung

vao viec gia tang vai trd ciia thi

trudng va tao mdi trudng cho nd

van hanh. Sang thap nien 90, cdc

nudc tidn hanh cai each khu vuc

Thue ddt = 70m'x[(550kg x4000d)/I0000m'j x 23 x0,2= 70.840 d

Vi du tren cho tha'y: Sd thud ddt

nhd den mirc khdng cd y nghia so

vdi gia tri can hd; Thue ddt khdng cd

can cii tinh thue' rieng ma phai dua

vao thud sir dung dat ndng nghiep;

Can cii tinh ciia thud dat, tiic la thud

sir dung ddt ndng nghiep phdn Idn

mang ye'u td phi thi trudng va hoan

toan khdng phii hpp trong bdi canh

thi trudng bat ddng san hinh thanh

va phat tridn trong thuc te.

cdng va eung cd hieu qua hoat

ddng tai khu vuc nay, dac biet la

cai each hoat ddng cua chinh

quydn dia phuong.

d Viet Nam, ngay 17/9/2001

Thu tudng Chinh phii da ky Quyei

dinh sd 136/2001/QD-TTg phd

duyet Chuong trinh tdng the cai

each hanh chinh nha nudc giai

doan 2001-2010 gdm bdn ndi

dung Idn: (1) Cai each the che; (2)

Dir an khu van phong ket hop bai do xe Nam Trui

Cai each td chiic bd may hanh

chinh; (3) Ddi mdi va ndng cao

chdt lucmg dpi ngii cdng ehiic; (4)

Cai each tai ehinh cdng. Cai each

tai chinh cdng theo hudng phi tap

trung hda tai khda vdi hai bd phan

cdu thanh ehinh. Mdt Id, ddi mdi

CO che phan cap quan ly tai chinh

va ngan sach, phat huy tinh chii

ddng va trach nhiem eiia dia

phuong va cdc nganh trong viec

didu hanh tai chinh va ngan sdeh.

Hai la, bao dam quyen quyet dinh

ngan sach dia phuong cua hpi

ddng nhan dan cdc cap, tao dieu

kien cho chinh quydn dia phuong

chii ddng xir ly cac cdng viec d

dia phuong.

Hanh ddng cai each tai chinh

cdng ddu tidn la sira ddi Luat

Ngan sach nha nude nam 2002,

giao trpn ven 18 khoan thu eho

dia phuong, trong dd dung ddu la

thud nha, dat. Nhung sd thu tir

thud nay qua nhd be, ke ca so vdi

ngudn thu dia phuong, nen thue te

khdng bd tri du ngudn tai ehinh

eho dia phuong eung cap dich vu

cdng cd chat lupng va sat hpp vdi

nhu cdu ngudi dan trdn dia ban.

Theo dd, ngay 20/6/2008 Bp Tai

ehinh ra Thdng tu sd 55/2008AIT￾BTC hudng ddn thi diem xay

dung kd hoach tai chinh trung han

va kd hoach chi tidu trung han giai

doan 2009 - 2011. Mdt trong

nhirng ndi dung chu yeu ciia ke

hoach tai chinh trung han cap dia

8 I Thue Nha Nuoc so 18 (280)-KY 2'5/2010