Xây dựng luật thuế tài sản hay pháp luật thuế tài sản ở Việt Nam hiện nay?

NGHIEN CLTU TRAO DOI ( So 10(63) - 2008

XAY DIING LUAT THUE TAI SAN HAY PHAP LUAT THUE TAI SAN

d VIET NAM HIEN NAY ?

TS. Hoang Thj Giang

Thuc tien ap dung cic van ban phip luat

thue tai sin hien nay da bge 16 nhieu bat

cap, 16i thdi, lac hau, khdng cdn phti hgp

va mau thuan vdi cic van ban phap luat cd lien

quan nhu Luat dat dai nam 2003, Bd Luat dan sir

2005... Xuat phat ttr thuc trang dieu chinh, ap

dung phip luat thue tai san va cac yeu cau, muc

tieu xay dumg, hoan thien phap luat thue tii sin.

Viec xay dumg phip luat thue tai san d Viet Nam

hien nay dugc dat ra nhu mgt tat yeu, dti rang

xung quanh viec xay dung phap luat thue tai san

cdn tdn tai nhieu y kien, quan diem khac nhau vi

cting khdng it nhiing quan diem phan ddi, hoai

nghi ve viec xay dung phip luat thue tai sin,

cting nhu kha ning ip dung nd trong thuc tien,

dac biet hieu qua kinh te - tii chinh vi ngudn thu

ttr thue tii san chiem ty trgng khdng ldn so vdi

nguon thu ttr cie loai thue khae, viec cjuan ly thu

thue tai sin phiic tap. Do vay, trudc mit phai chii

trgng nghien eiiu xay dung phap luat thui tai

sin, tuy nhien xay dung phap luat thui tai sin d

Viet Nam hien nay khong phai la xay dung mgt

van ban phip luat thui tai san dge lap, duy nhit

bgae ban hanh Bo luat thui tai sin dilu cbinh

chung cae lo^i tai sin. Bdi le, tai sin rit da dang,

phong phu ve ly luan vi thuc tien, theo quy djnh

tai Dilu 163 Bg Luat dan sir 2005 tai san bao

g6m: vat, tiin, giay td cd gia va cac quyln tii

sin. Tai sin cd nhieu loai khic nhau nhu: dong

sin, bit dgng san, hoa lgi, lgi ttrc, vat chinh, vat

phu, vat chia dugc, vat kh6ng chia dugc... Moi

loai tii san cd dac diem, tinh chit va tham gia vao

cic.quan he kinh doanh dan su khic nhau. Do dd,

se phi thuc tl vi khd ap dung nlu dua tit ea cic

loai tai san vao pham vi dilu ehinh eua mgt van

ban phip luat thui, nhu vay khgng bao quit hit

cac loai tai san cin danh thui va khong kha thi.

Xay dung phap luat thui tai san hien nay tren co

sd ke thtra co chgn loc cic van ban phap luat thui

tai san hien hanh, stra d6i, b6 sung ddng thdi ban

hinh mdi cac van ban phip luat thue tai sin de

dieu chinh cac quan he tai san mdi phat sinh. Tuy

theo tinh chat, dac diem eua ttmg loai tai san khi

tham gia vio cac loai kinh doanh, dan sir se dua

vao pham vi dinh thue cua ttmg van ban eu the

cho phti hgp, nhiimg van ban nay nam trong mgt

chinh the thdng nhat b6 sung, h6 trg vi bge lot

nhau trong viee dieu tiet tai san dd la phap luat

thue tai san.

Ttr nhtrng kinh nghiem trong viec xay dung

phap luat thue tai san cua cic nude trong khu vuc

va tren the gidi, cting vdi eae dieu kien kinh te -

xa hgi d Viet Nam, nhtrng ddi hdi etia viec tiep

tuc cai cich chinh sich thue trong dieu kien hien

nay, van de quan trgng khi xay dung phap luat

thue tii san d nudc ta phai hudng tdi va dat dugc

nhtrng muc tieu sau:

Tru'O'c het, Chiing ta biet rang mue dich ban

hanh phap luat cua Nha nudc nhim dilu chinh

cie quan he xa hgi hay ndi each khae viec trat tu

hoa cic quan he xa hgi la thien ehiic ciia phap

luat. Do vay, ddi vdi cae Nha nude phap luat da

va dang la edng cu htiu hieu dl quan ly va dilu

hanh xa hgi. Trong qua trinh xay dung va ap

dung, phip luat thui tai san phai hudng tdi va

bio dam la cong cu dac lire phue vu eho Nha

nude trong viec bao dam ngudn thu cho Ngan

sich va quan ly, kiem soit ddi vdi tii san ctia cic

ci nhan, cic td chtre.

Thu- hai, Ngi dung eua phap luat thue tai san

bao g6m cic quy pham phip luat, quy djnh ro rang

quyen va nghTa vu cac chti thl khi tham gia vao

quan he phap luat thui tii sin, quy djnh co chi bao

dim thuc hien phap luat thui tii sin. Tren cosddo,

viec t6 chtre thuc hien phip luat thui tai sin phai

dugc thuc hien nghiem minh, la co sd dl cac chu

the nop thue tai san y thiic dugc viec ddng gdp

cua minh ddi vdi ngan sach nha nude va tu giac

thuc hi?n nghia vu thui tai sin gdp phin ttmg

budc tien tdi cdng bing xa hgi, quan ly chat che

Tgp chf nghien cdu Tdi chfnh ke todn