Kinh nghiệm quốc tế về chính sách tài chính đất đai và bài học cho việt nam

Tuy nhien, chinh sach TCDD theoquy dinh cua Luat Dat dai 2003 hien nay con nhieu han che, vudng mac nhu: He thong cac van ban QPPL con kha cong kenh; chinh sach TCDD thudng xuyen phaisua

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NGUYEN THI DAN

KINH NGHIEM QUOC TE VE CHINH SACH

TAI CHINH DAT DAI VA BAI HOC

CHO VIET NAM

Chuyen ngan h: Kinh te doi ngoai

LUAN• • VAN THAC SI KINH TE

Nguoi huong dan khoa hoc: TS DO THI HUONG

Ha Noi, 2014

Toi xin cam doan day la cong trinh nghien cuu cua

Nguyen Thi Dan

DANH MVC BIEU

LCH MCI DAU 1

CHlTONG 1: CO SCI LY LUAN VE CHINH SACH TAI CHINH DAT DAI 6

1.1 Ban chat va vai tro ciia chinh sach TCDD 6

1.1.1 Ban chat cua Chinh sach TCDD 6

1.1.2 Vai trocua Chinh sach TCDD 7

1.2 Ngi dung cff ban cua chinh sach TCDD 10

1.2.1 Chinh sach thu NSNN tudat dai 10

1.2.2 Chinh sach dinh gia dat 16

1.2.3 Chinh sach boi thuong 19

1.2.4 Moi quan he giua cac noi dung cua chinh sach TCDD 20

CHlTONG 2: KINH NGHIEM QUOC TE VE CHINH SACH TAI CHINH DAT DAI 22

2.1 Chinh sach thu tir dat 22

2.1.1 Kinh nghiem cua Trung Quoc ve chinh sach thu tir dat 22

2.1.2 Kinh nghiem cuaDai Loan vechinh sachthu tir dat 28

2.1.3 Kinh nghiem cuaIndonexia ve chinh sachthu tir dat 31

2.2 Chinh sach dinh gia dat * 33

2.2.1 Kinh nghiem cua Dai Loan ve chinhsachdinh gia dat 33

2.2.2 Kinhnghiem cua TrungQuocve chinh sach dinh gia dat 35

2.2.3 Kinh nghiem cua Thai Lan ve chinh sach dinh gia dat 36

2.3 Chinh sach boi thuong 39

2.3.1 Kinh nghiem cua Trung Quocve chinh sach boi thuong 39

2.3.2 Kinh nghiem cua Han Quoc ve chinh sach boi thuong 43

2.3.3 Kinh nghiem cua Thai Lan ve chinhsachboi thuong 47

2.4 Kinh nghifm rut ra tir chinh sach TCDD cua mot so nuoc 47

2.4.1 Ve chinh sachthu tir dat 47

2.4.2 Ve chinh sach dinh gia dat 48

2.4.3 Ve chinh sach boi thuong 48

3.1 Danh gia chung ve chinh sach TCDD tai Viet Nam giai doan 1987-2013 50

3.1.1 Nhungmat duoc cua chinh sach TCDD 50

3.1.2 Han che va nguyen nhan 59

3.2 Nhung bai hoc rut ra cho Viet Nam tir chinh sach TCDD cua mot so nude tren the gioi 81

3.2.1 Bai hoc phu hop 81

3.2.2 Bai hoc can tranh 86

3.3 Dieu kien ap dung thanh cong kinh nghiem quoc te nham hoan thien chinh sach dat dai o ’ Viet Nam den nam 2020 87

3.3.1 Khuyen nghi dieu kien ap dung bai hoc thanh cong 87

3.3.2 Khuyen nghigiai phaptranh cacbai hoc khong thanh cong ' 91

KET LUAN 93

DANH MUC TAI LIEU THAM KHAO 95

1 BBS Bat dong san

Bang3.1 Ket qua nguonthu tirdat dai 50

Bang3.3 Cacau thu tir dat trong tong thuNSNN 52

Bang 3.4 Y kien cua ngudi bi thu hoi dat ve muc hai long doi vdi gia dat tinh boi

DANH MUC BIEU

Bieu 3.2 Cacau cac khoan thu ngan sach Nha nude tir dat nam2012 52Bieu 3.3 Tangtrudng sothu NSNN tir dat 53

Bieu 3.4 Cac dang tranh chap, khieu nai, to cao ve dat dai ca nude nam 2007 74

Bieu 3.5 Khieu nai hanh chinh doi vdi boi thuong khi thu hoi dat ca nude

nam 2007 74

NGUYEN THI DAN

KINH NGHIEM QUOC TE VE CHINH SACH

TAI CHINH DAT DAI VA BAI HOC

CHO VIET NAM

Chuyen ngiinh: Kinh te doi ngoai

Ha Noi, 2014

TOM TAT LUAN VAN•

Dat dai la tu lieu san xuat dac biet, cung la nguon tai nguyen thien nhien co

doi vdi bat ky motquoc gia nao Thdi gian qua, cac chinh sach TCDD da tirng budc

nhu: giai quyet quan he dat dai theo co che thi trudng gan vdi hieu qua, tung budcxoa bo co che bao cap trong linh vuc dat dai; gia dat dan dan tiem can vdi gia thi

duoc bat cap trong viec giao dat, bao dam cong khai va minh bach giup cai thien moi trudng dau tu, thuc day khai thong nguon lire TCDD phuc vu cho phat trien

KT-XH cua dat nude va tang thu cho NSNN Tuy nhien, chinh sach TCDD theoquy dinh cua Luat Dat dai 2003 hien nay con nhieu han che, vudng mac nhu: He thong cac van ban QPPL con kha cong kenh; chinh sach TCDD thudng xuyen phaisua doi nhung van con cd tinh trang thieu dong bo, thieu thong nhat va chua dap ung vdi tinh hinh thuc te, nhieu trudng hap anh hudng den quyen lai cua NDT; chinh sach dinh gia dat theo gia thi trudng va dinh gia dat de tinh boi thudng con

nhieu diem batcap dan den tinh trang khieu kien; v.v Luat Dat dai nam 2013 duoc

Quochoi thong ngay 29/11/2013 cd hieu lire tir ngay 1/7/2014 da cd nhung doi mdi hap ly han khac phuc bat cap, vudng mac, yeu kern trong cong tac quan ly dat dai

noi chung, chinh sach TCDDnoi rieng hien nay theo Luat Dat dai nam 2003 va cac

kha thi cao thitrong thdi gian tdi van can phai tiep tuc nghien cuuban hanh cac quy

dinh chi tiet hudng dan thuc hien Luat Dat dai d cac cap nghi dinh cua Chinh phu,

van Thac sy cua minh.

Muc dich chinh cua de tai la nghien cuu kinh nghiem chinh sach TCDD cac nude nham rut ra bai hocde nghien cuuap dunghoan thien chinh sach TCDD choVietNam

Doi tuong nghien cuu cua de tai la nhung van de ly luan va thuc tien ve

cuu kinh nghiem ve chinh sach TCDD cua cac nude Trung Quoc, Thai Lan,

Luan van tiep can doi tuong nghien cuu dua tren co sd van dung phuong

nham hoan thien chinh sach TCDD d Viet Nam den nam 2020

1.1 Ban chat va vai tro cua chinh sach TCDD

1.1.1 Ban chat cua Chinh sach TCDD

nhien, xet dudi goc dovimo, TCDD phananh quan he giua Nha nude - to chuc - ca

hien nhamgiai quyet cac van de lap di lap lai

sach TCDD la phuong thuc hanh dong duoc Nha nude khang dinh va thuc hien

nham giai quyet cac van de lap di lap lai trong quanhe giua Nhanude - to chuc - ca

1.1.2 Vai tro cua Chinh sach TCDD

TCDD anh hudng true tiep den viec SDD tiet kiem, hieu qua cung nhu la cong cu

cung la cong cu kinh te giup tang so thu tir NSNN, dong thdi cung la cong cu kinh

te de hai hoa lgi ich giua Nhanude vdi vai tro la chusdhuu va cac ben cd lien quan

nhu ngudi SDD (NDT, to chuc,ho gia dinh, ca nhan)va ngudibi thu hoi dat

1.1.2.1 Vai tro cua chinh sach thu NSNN tir dat dai

1.1.2.2 Vai tro cua chinh sach dinh gia dat

SDD, tien thue dat, thue, cung nhu de thuc hien den bii dat khi Nha nude thu hoidat

1.2 Noi dung co' ban cua chinh sach TCDD

1.2.1 Chinh sach thu NSNN tir dat dai

dung mot so chinh sach thu khong mang tinh chat thue nhu le phi trudc ba, le phi

1.2.1.1 Chinh sach thue doi vdi dat dai

san trong do cd dat duoc chuyen nhuong, cho khong dudi hinh thuc thira ke, bieu

1.2.1.2 Chinh sach thu khi Nha nude ban dat (giao dat) thuoc sd huu Nha nude

giua Nhanude vangudi mua dat (ngudi SDD)

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1.2.1.3 Chinh sach thu khi Nha nude cho thue dat thuoc sd huu Nha nude

Tien cho thue dat thuoc sd huu Nha nude la quan he tai chinh giua Nha nude

1.2.1.4 Thu khac

Thu ve cung cap dich vu cong trong quan ly dat dainhuphi va le phi

phi, cac khoan thu nop NSNN neu tren de khuyen khich viec SDD cd hieu qua cua

tien thue dat, cac loai thue SDD nong nghiep, phi nong nghiep va thue chuyen

1.2.2 Chinh sach dinh gid dat

- Gid daf. la giatri cua quyen SDD tinh tren mot don vi dien tich dat do Nha

hinh thai tien te cho mot muc dich su dung da duoc xac dinh, tai mot thdi diem

xac dinh

tien hanh boi thudng khi Nha nude thu hoi hoac chiem doat dat cho cac muc dich

gia va theo quy dinh cua phap luat dau gia, dauthau

+ Cac trudng hop duoc giao dat, thue dat khong thong qua hinh thuc dau gia

1.2.3 Chinh sach bdi thuong

dat thong qua dao tao nghe mdi, bo tri viec lam mdi, cap kinh phi de di ddi den dia

diem mdi

- Nguyen tac boi thuang, ho tra: Nha nude thu hoi dat cua ngudi dang sirdung co du dieu kien quy dinh cua phap luat thi duac boi thuang; cac trudng hop

Quy dinh ve muc boi thuang, ho tra cua cac nuac la khac nhau, nhung cac

nude deu co ban boi thuang dat va tai san tren dat, ho tro tai dinh cu

1.2.4 Moi quan he giua cac noi dung cua chinh such TCDD

Gia dat la co sd de tinh cac khoan thu ve dat, cung nhu tinh ra so tien boi

thuang lam co sd de tien hanh boi thuang khi Nha nude thu hoi dat

CHUONG 2 KINH NGHIEM' QUOC TE

VE CHINH SACH TAI CHINH DAT DAI

2.1 Chinh sach thu tu ’ dat

2.1.1 Kinh nghiem cua Trung Quoc ve chinh sach thut ir dat

a) V e giao da t , cho thue dat

Doi vdi dat thuoc sd huu Nha nude:

eae mue dich khae deu phai tra tien SDD

phuong thuethoa thuan gia, dau thau, dau gia quyen SDD

- Cae doi tuong dupe giao dat phai dap ung mot so dieu kien mdi eo quyenehuyen nhuong duan

b) Ve thue SDD

Ap dung khung mue thue suat tuyet doi hang nam theo dien tieh dat thue te su dung

thue

de xay dung nha, eong trinh xay dung hoae khong su dung eho mue dieh nong

nghiep (mue dieh phi nong nghiep) Ap dung khung mue thue suat tuyet doi hang

quan den gia dat tinh thue

c) Thue chuyen quyen

Thu nhap tu ehuyen quyen SDD dupe bi danh thue theo thue suat thue luy

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2.1.2 Kinh nghiem cua Dai Loan ve chinh sach thu t i r dat

SDD nong nghiep cua Viet Nam Cac loai dat khac khdng phai la dat canh tac phai

giatri dat la: Dien tich, gia dat tinh thue va thue suat

Voi muc dich nang cao hieu qua cua viec SDD va giai quyet van de phat

suat luy tien

gia tang cua dat va thue suat luy tien tung phan

Chu so huu dat cho mot khoang thdi gian 20 nam tro len ma thuc hien

chuyen nhuong thi se duoc giam thue

Khi dem ban dat chuyen dung de o trong han muc quy dinh duoc ap dung

thue suatuu dai la 10% va chi duoc huong mot lan trongca ddi

2.1.3 Kinh nghiem cua Inddnexia ve chinh sach thu tr dat

Dat dai o Indonexia co hai hinh thuc so huu la so huunha nuoc va sohuu tu

- Luat Thue nha va dat: Thue nha va dat danh vao gia tri tai san la nha va

dat Thuetai san duoc tinh tren co so gia tri cua tai san va do co quanthue xac dinh

- Luat Thue mua ban nha va dat: Hien nay, muc thue suat ap dung la 5% doi

2.2 Chinh sack dinh gia dat

2.2.1 Kinh nghiem cua Dai Loan ve chinh sdch dinh gid dat

dat Quyen tien mai cua Nha nude duac xac lap lam cho moi ngudi phai ghi nhan,

Chinh quyen dia phuong cd trach nhiem thuang xuyen khao sat de xac dinh

chinh quyen dia phuong thu thap thdng tin ve gia dat, de xuat gia dat va lap ban do

duac trinh len mot Uy ban dinh gia phe duyet va cong bo vao ngay 01 thang 01

thuang la mot Uy ban dinh gia dat gom nhicu thanh vien quyet dinh, khong phai do

2.2.2 Kinh nghient cua Trung Quoc ve chinh sdch dinh gid dat

nude goi la “Uy ban Dinh gia Trung uang” Uy ban dinh gia Trung uong do Chinh

piiu thanh lap gom cac thanh vien gom cac thanh vien la dai dien mot so Bo, nganh

va tochuc lien quan

uy tin dinh gia; Sau do, Nha nude chi lam nhiem vu lira chon phuong an va quyet

2.2.3 Kinh nghiem cua Thdi Lan ve chinh sach dinh gid dat

dinhgia ASEAN vao Thai Lan

2.3 Chinh sach boi thudng

2.3.1 Kinh nghiem cua Trung Quoc ve chinh such boi thudng

Doi vdi dat nong nghiep, each tinh tien boi thudng dat dai vatien tro cap tai

vdi mot he so do Nha nude quy dinh Muc boi thudng dat duoc tinh bang 6 den 10

lan gia tri san luong trung binh cua nam trudc khi thuc hien thu hoi neu nhu cac

2.3.2 Kinh nghiem cua Han Quoc ve chinh sach boi thudng

- Quy trinh tham van va cudng che: Cac co quan cong quyen thoa thuan vdi ngudi bi thu hoi dat ve phuong an, each thuc boi thudng Neu qua trinh tham van bi

- Ve thdi diem xae dinh gia boi thudng, trudng hop thu hoi dat thong qua

hinh thuc tham van thi thdi diem xae dinh gia boi thudng la thdi diem cac ben datduoc thoa thuan dong thuan ve phuong an boi thudng Doi vdi trudng hop thu hoi

- Ve xac dinh gia boi thudng, chu thuc hien du an khong duoc tirdinh gia ma

2.3.3 Kinh nghiem ciia Thdi Lan ve chinh sach hoi thudng

tinh chien lucre quoc gia thi nha nude den bu vdi gia rat cao so vdi gia thi trudng

2.4 Kinh nghiem rut ra tir chinh sach TCDD cua mot so nuoc

2.4.1 Ve chinh sach thu tii dat

han che mot so doi tuong dupe bao cap ve dat dai

- Quy dinh viec giao dat tai thanh thi(dat thuoc sdhuu Nha nude) la khu vuc

- Quy dinh dieu kien nhat dinh mdi cho chuyen nhuong quyen SDD va phai

nop thue vdi muc thuetuong doi cao tirphan thu nhap khi ban quyen SDD

- Danh thue gia tri dat luy tien toan phan va danh thue suat cao doivdi dat trong

- Danh thue chuyen nhuong quyen SDD theo bieuthue luy tien tung phan va

tuongdoi cao

- Cac nude deu cd uu dai thue cho dat cho muc dich de d tai nong thon va

- Uu dai thue chuyen nhuong vdi dat cd thdi gian sir dung lau khi thuc hien

2.4.2 Ve chinh sach dinh gid dat

- Gia dat dirge xae dinh theo gia thi trudng tren co so ket qua dinh gia cua

- Xay dung co sd dtr lieu ve gia dat, ban do gia dat

dinh gia hudng dan va theo hudng dan dan ap dung cac chuan muc khu vuc va the

gidi

2.4.3 Ve chinh sach boi thudng

thudng

- Nha nude khong dinh gia cu the de thuc hien boi thudng ma su dung ket

qua cua tu van doc lap

to chuc cd tham quyen ap dung coche chiem giu dat dai bat buoc vao giai doan hai

de day nhanh cong tac GPMB

ngudi dan yen tarn giao dat Rang buoc viec giao dat vdi viec tai dinh cu va ha tang

- Quy dinh gia tinh muc boi thudng la gia thi trudng hien tai tai thdi diem

- Du anchien luge quoc gia nhu cac dudng quoc 16 huyet mach noi cac trgng

trudng de day nhanh tien do GPMB

CHU'ONG 3

KINH NGHIEM QUOC TE NHAM HOAN THIEN CHINH SACH TAI CHINH DAT DAI 0 VIET NAM DEN NAM 2020

3.1 Danh gia chung ve chinh sach TCDD tai Viet Nam giai doan 1987-2013

3.1.1 Nhitng mat duoc cua chinh sach TCDD

- He thong chinh sach TCDD tdng quat d Viet Nam co ban giong cac nuoc

dai hien nay

- Cac chinh sach hudng den cai thien mdi trudng dau tuva giai quyet hop ly

- Chinh sach TCDD hoanthien phu hopvdi cac chinh sachkhac cd lien quan

- Gopphan khuyen khich SDD tiet kiem va cd hieuqua, giambao cap vedatdai

3.1.2 Han che va nguyen nhan

3.1.2.1 Han che

- Sd luong van ban trong he thong chinh sach TCDD con qua nhieu, muc do

dong bo, thieu thong nhat, tao nen su lung tung trongxu ly

- Chinhsach mien giam tien thue datvan con uu dai van trung

sinh trong thuc tien dan den kho khan trong khau to chuc thuc hien, van con tinh

- Chinh sach TCDD d Viet Nam dirge xay dung, hoan thienchua co 16 trinh

3.1.2.2 Nguyen nhan

- Do nhan thueve sa huu nha nuac, sdhuu toan dan doi vdi dat dai edn chua

macphat sinh gitra cai trudc so vdi cai sau; cai sau md ra thong thoang hon lam anh

- Quanhe dat dai la moi quan hephuc tap, co anh hudng sau rong den quyen

- Viec quan ly, SDD d nude ta buong long trong thdi giandai phat sinh nhieu

- Tan du cua tu tudng bao cap hanh chinh ve dat dai van dang ton tai kha

- Su phoi hgp gitra cac Bo, nganh con thieu chat che trong viec xay dung va

thue hien chinh sach

r

cong tac thuete

TCDD nhung hoat dong cua cac to chuc tu van gia dat con han che

3.2 Nhung bai hoc rut ra cho Viet Nam tir chinh sach TCDD cua mot so

nu ’d ’c tren the gioi

3.2.1 Bai hoc phu hop

- Chinh sach thu tir SDD: Quy dinh dau gia quyen SDD, dieu kien de NDT

Nha nude, nang cao nang luc doi ngu can bo lam cong tac djnhgia dat va tham dinh

giadat, hoan thien he thong chinh sach, phap luat ve dinh gia dat tai Viet Nam, xay

dung du lieu ve gia dat, xay dung ban do giadat toi tung thua dat.v.v

- Chinh sach boi thudng: nguyen tac chung khi thuc hien boi thudng qua cac

trudc khi thuc hien du an.v.v

3.2.2 Bai hoc can tranh

- Viec tinh thue SDD do thi va thi tran khong can cu vao muc dich SDD va

gia dat

- Cach tinh thue chuyennhuong quyen SDD nhud Trung Quoc

3.3 Dieu kien ap dung thanh cong kinh nghiem quoc te nham hoan thien chinh sach dat dai o ’ Viet Nam den nam 2020

3.3.1 Khuyen nghi dieu kien ap dung bai hoc thanh cong

Mot so bai hoc ap dung can co cac dieu kien cu the nhu:

- Doi vdi quy dinh vethdi diem, muc boithudng:

dat tai thdi diem thoa thuan thong qua quy dinh muc gia den bu thdi diem cudngche toi dabang thdi diem thoa thuan

+ Doi vdi cac du- an ma thuan tuy vi loi ich cua NDT: ap dung nguyen tac

dat mot cach thudngxuyenva cong khai dtat cacac dia phuong trongca nudc

Ngoai ra, de ap dung thanh cong tat ca cac bai hoc de xuat thi can phai co cac

cua cap tren doi vdi cap dudi; nang cao trinh do va trach nhiem doi ngu can bohoach dinh chinh sach va can bo quan ly dat dai tai dia phuong; phoi hop chat che

cac bo, nganh trong ban hanh van ban; day manh cai cach thu tuc hanhchinh ve dat

3.3.2 Khuy e n n ghi gi a i p ha p t ra nh c ac b ai h oc k hong t ha nh c ong

sanh giua gia tri tang them cua dat so vdi chi phi ban dau mua dat hoac gia chuyen

KET LUAN

khac da tao ra nguon thu true tiep rat Ion cho ngan sach Nha nude bo sung nguon

Do do, viec nghiencuu hoc tap kinh nghiem tu cac nude tren the gidi de hoan thien

kien nhat dinhnhu: dieu kien ve nhan lire, vat lire v.v

Van de TCDD anh hudng den lgi ich true tiep cua cac ben trong qua trinh

khai thac, quan ly va SDD, dac biet trong thu hoi dat rat kho hai hoa lgi ich giua

sach TCDD doi hoi cd su nghien cuu ky ludng trudc khi ban hanh Thong qua De

NGUYEN THI DAN

KINH NGH I EM QUOC TE VE CHINH SACH

TA I CHINH DAT DA I VA BAI HOC

CHO VIET NAM

Chuyen nganh : Kinh te doi ngoa i

LUAN• • VAN THAC SI KINH TE

Ngudi hudng dan khoa hoc: TS DO THI HUONG ,

Ha Noi, 2014

LCH Md DAU

1 Tinh cap thiet cua de tai

han De bao v?, phat trien, SDD tiet kiem, co hieu qua va huy dong nguon luc tai

O Viet Nam, Nhanudc da banhanh va hoan thien chinh sach dat dai qua cac

TCDD bang hang loat cac tu tudng doi mdi mang tinh tien bo, phu hop vdi co che

theo cor che thi trudng gan vdi hieu qua, tirng budc xoa bo cor che baocap trong linh vuc dat dai; gia dat dan dan tiem can vdi gia thi trudng; cor che dau gia quyen SDD

che, vudng mac nhu: He thong cac van ban QPPL con kha cong kenh; chinh sach

TCDD thudng xuyen phai sua doi nhung van con co tinh trang thieu dong bo, thieu

kern trong cong tac quan ly dat dai noi chung, chinh sach TCDD noi rieng hien nay

theo Luat Dat dai nam 2003 va cac phap luat khac co lienquan da va dang gap phai.

khai, minh bach, khach quan va cd tinh kha thi cao thi trong thdi gian tdi van can

phai tiep tuc nghien cuu ban hanh cac quy dinh chi tiet hudng dan thue hien Luat

thi?n he thong chinh sach TCDD hien nay Tren co sdnghien cuu chinh sach TCDD

hien hanh cua Viet Nam va tham khao bai hoc kinh nghiem ve chinh sach TCDD

phan bo sung co sd khoa hoc va thue tien nham hoan thien chinh sach TCDD cua

Viet Nam trong thdi gian tdi Do chinh la ly do de tac gia lua chon de tai “ Kinh nghiem quoc te ve chinh sach tai chinh dat dai va bai hoc cho Vi$t Nam” lam de

2 Tong quan ve tinh hinh nghien ciru

Trong thdi gian gan day, cung co mot so cong trinh nghien cuu xung quanh

nhung ton tai va nguyen nhan cua nhung ton tai do Sau do, de xuat cac giai phap

de to chuc thue hien khai thac nguon luc tai chinh tir dat dai cua nude ta hien nay

thien chinh sach thu tir dat la mot trong cac bien phap dupe decap den ben canh cac

Qua nghien cuu tac gia cung thay co mot so luan van khac nghien cuu ve

Ngoai ra, cung cd nhieu to chuc, chuyen gia cd cac bao cao, bai viet nghien

nghiem dinh gia dat boi thudng cua cac nude Australia, Dai Loan, cac nude cd nen

nghiem ve dinh gia dat, dinh gia datde boi thudng, khong nghien cuu ve chinh sach thu cua cac nude tren the gidi;

- Bao cao cua Bo Tai nguyen va Moi trudng (2012), Kinh nghiem nude

bao cao vao van de boi thudng cua cac nude va kinh nghiem dinh gi4 cua nude

Uc Noi dung ve thu ngan sach tir dat duoc de cap mot each so luge, khai quat cua cac nude tren the gidi ma khong nghien cuu noi dung cu the nao cua chinh

sach thu cua mot nude cu the nao, vi vay khong cd co sd de rut ra bai hoc ve

- Bai viet cua TS Le Quang Thuan (2011) Vien Chien luge va Chinh sach

tai chinh, Kinh nghiem mot sd nude ve chinh sach thue doi vdi BBS, Ky yeu hoithao “Dong vien tai chinh tu dat dai de dau tu phat trien ha tang co sd ” do Vien

tap trung ve chinh sach thu gom: thue nha, thue dat, thue thira ke, thue doi vdi lgi

nhuan tu cac giao dich bat dong san, thue dang ky BBS cua cac nuoc, khong decap

den chinh sach dinh gia vachinh sachboi thuong;

Cac bao cao, bai viet trenchi nghien cuu mot bo phancua chinh sach TCBB

bai hoc phu hop, cung nhu dieu kien de ap dung thanh cong cac bai hoc va khuyennghi cacbai hoc can tranh

Do vay, hien nay chuaco cong trinh nao nghiencuu ve viec xay dung va banhanh tong quan chinh sach TCDD nhu de tai “Kinh nghiem quoc te ve chinh sach tai chinh dat dai va bai hoc cho Viet Nam ”.

3 Mu• • • “c tieu va nhie m vu nghien cuu

nham rut ra baihocdenghiencuu ap dunghoan thienchinh sach TCDDcho Viet Nam

t

* Nhiem vu nghien cuu:

4.1 Doi twang nghien cuu cua luan van

Nhung van de ly luanva thuc tien ve chinh sach TCDD cuamot quoc gia

4.2 Pham vi nghien cuu

nhieu diem tuong dong voi Viet Nam nhu: deu la cac nuoc chau A hoac cung hiep

ve dat dai nhung deu co hinh thue so huu Nha nude ve dat dai nhu d Viet Nam.

Rieng Han Quoc mac du dat dai la sd huu tu nhan nhung trong nhieu trudng hop,

nghiem ve thu hoi dat mang tinh nguyen tac cd the ap dung phu hop cho VietNam)

hoan thienchinh sach TCDD den nam 2020

5 Phtnrng phap nghien cuu

- Phuong phap nghien cuu ly thuyet chinh sach TCDD, tong hop tir cac cong trinh nghien cuu, cac bai viet va tai lieucd lien quan dennoi dungchinh sach TCDD

- Phuong phap ke thira: Luan van thuthap, tong hop, phan tich va danh gia cac

tai lieu cdsan tu nhung nghien cuu trudc day, ke thira cd chon loc nhung tai lieu do

Ngoai phan md dau, ket luan, danh muc tai lieu tham khao va phu luc, luan

van dugc chia thanh 3 chuong:

Chuong 2: Kinhnghiem quoc te ve chinh sach TCDD

C O SO LY LUAN VE CHINH SACH TAI CHINH DAT DAI

1.1 Ban chat va vai t ro cua chinh sach TCDD

1.1.1 Ban chat cua Chinh sach TCDD

- Tai chinh lacac quan he kinh te trong phan phoi tong san pham xa hoi dudi

nhan dudi hinh thuc giatri phat sinh trong qua trinhkhai thac, quan ly, SDD [28],

> r r \

hien nham giai quyet cac van de lap di lap lai [15]

- Chinh sach TCDD: Xuat phat tu cac khai niem, quan niem tren thi theo tacgia: Chinh sach TCDD la phuong thuc hanh dong dupc Nha nudc khang dinh va

thuc hien nham giai quyet cac van de lap di lap lai trong quan he giua Nha nudc - to

QPPL bat buoc moi hoat dong cua cac chu the phai tuan thu theo phap luat He thong

coquanquan ly nha nudc

Luat, phap lenh trinh Quoc hoi ban hanh; Ban hanh cac van ban dudi luat hudng

quan ly nganh ve dat dai, TCDD cap Trung uong Bo theo chuc nang, nhiem vu

dugc giao la co quan chu tri du thao nghi dinh ve quan ly dat dai, trinh Chinh phu

nguyen va Moi trudng, So Tai chinh, Cuc thue; Phong Tai nguyen va Moi trudng,Phong Tai chinh, chi cuc thue; Dia chinh xa, ban tai chinh xa Co quan quan ly

dai, ve TCDD trenpham vi dia phuongminh

Hien nay, chinh sach TCDD co ban bao gom cac nhom chinh sach lien quanden thu NSNN tu dat dai, xac dinh gia dat va boi thudng, ho trg, taidinh cu khi Nha nudc thu hoi dat (sau day goi la chinh sachboi thudng)

1.1.2 Vai tro cua Chinh sach TCDD

giua Nha nudc vdi ngudi SDD gom NDT va to chuc, ho gia dinh, ca nhan va ngudi

bi thu hoi dat nen no anh huong truc tiep den lgi ich cua cac ben Do vay, chinh

tede hai hoa lgi ichgiua Nhanudc vdi vai tro la chu sohuu va cac ben colien quan nhu ngudi SDD, ngudi bi thu hoi dat

1 1.2.1 Vai tro cua ch i nh sach thu NSNN n dat dai

SDD tiet kiem va co hieu qua, bat cu mot quoc gia nao cung deu su dung cong cu

nhung kha nang khai thac la vo han, nen co kha nang tao ngudn thu cho NSNN

SDD bang bien phap kinh te ngay cang dugc coi trong Nha nude thue hien quyen

quan ly dat dai thong qua chinh sach thu tu dat dai trong cong tac phan hang dat,

san xuat ldn, lien tuc trong qua trinh san xuat, kinh doanh cung nhu trong ddi song

con ngudi, nen ngudn thu NSNN tir dat dai cung rat dn dinh, thudng xuyenva ben

nhung van la mot ngudn thu dn dinh, quan trgng cua chinh quyen co sd, nhat la cac

nude cd nen nongnghiep la chu yeu

phai biet tinh toan viec su dung, kinh doanh dat dai hgp ly, it nhat cung phai bii dap

I

dugc chi phiva cac khoan phai nop choNha nude Do vay, chinh sach thu lam giam

Ngoai ra, chinh sach thu tu dat cung quy dinh cac trudng hop duoc khuyen khich phat trien thong qua chinhsach mien, giam, gia han cackhoan thu tu dat, tir

hudng cua Nha nudc

phan phoi cac nguon tai chinh, gop phan dambao cong bang xa hoi Nha nudc dung thue de dieu tiet phan chenh lech giua ngudi giau va ngudi ngheo, thong qua viec

thuc hien vai tro dieu chinh vi motrong linh vuc thu nhap, han che suphan hoa giau ngheo vatien tdi cong bang xa hoi

SDD, tien thue dat, thue, VD: tien SDD duoc xae dinh tren co sddien tich dat va

gia dat

dinh thitrudng dat

1.1.2.3 Vai tro cua chinh sach boi thudng

Do chinh sach anh hudng true tiep den doi song va quyen loi cua ngudi

nudc - NDT ngudi bi thu hoi dat, dam bao cuoc song ngudi dan sau khibi thu hoi

tarn giao dat cho Nha nuoc dung tien do va khong gay khieu kien Viec nay giup

cho cac NDT nudc ngoai dau tu vao Viet Nam do duoc SDD dung ke hoach va

khong cdn tarn ly e ngai doi vdi cong tac GPMB Chinh sach cung la cu sd de

1.2 Noi dung co 1 ban cua chinh sach TCDD

1.2.1 Chinh sach thu NSNN tic dat dai

nhung ve cu ban cd nhung chinhsach thusau day:

Chinh sach thue thu nhap tirban/chuyen nhuung dat; Chinh sach thue thira ke, bieu tang; (ii) Ngoai ra, cac nudc con ap dung mot so chinh sach thu khdng mang tinhchat thuenhu le phitrade ba, le phi dia chinh

doi vdi dat dai nhu d cac nudc dat dai thuoc sd huu tu nhan neu tren, cac nudc cd

hinh thuc sd huu Nha nudc doi vdi dat dai nhu VietNam, Trung Quoc con cdchinh

1.2.1.1 Chinh sach thue doi vdi dat dai

Phap luat thue ve dat dai cua cac nudc tren the gidi duuc chia ra nhieu loai

a) C h i nn s ach t h ue d at

Thue dat la mot hinh thuc thue tai san Hau het cac nuac tren the giai deu ap

dung thue dat vai ten goi khac nhau nhu: thue gia tri dat, thue dien tho, thue nha,

Nha nuac quan ly tinh hinh ve SDD, thuc hien chuc nang kiem tra, kiem soat,

- Doi tupng chiu thue la dat dai Muc dich thuc day SDD co hieu qua, ngan

A

chan tinh trang khongsu dung va bo hoang dat

- Doi t u png nop thue la nguai so huu dat hoac nguai duoc Nha nuac giao

- han cu tinh thue la dien tichdat, gia dat va thue suat

Thue dat = Dientich dat x Gia dat x Thue suat

+Dien tich dat duoc xac dinh la toan bo dien tich ma nguai so huu/SDD cohoac duoc giao Truang hop nguai co quyen so huu/su dung nhieu manh dat thi

su dung hay chua su dung

+ GiC dat duoc xac dinh can cu vao kha nang sinh lai cuadat theo muc dich SDD, duoc bieu hienbang gia datthuc te theo muc dich su dung tren thi truang

qua, tiet kiem thi thuangduoc ap dunghinh thuc thue suat luy tien

Chinh sach thue thu nhap tu chuyen nhuong quyen SDD

nhap cong ty/doanh nghiep va thue Thu nhap ca nhan nhu d Viet Nam, co nudc

khuyen khich SDD cohieu qua

Noi dung coban sau:

- Thue danh vao thu nhap phat sinh do ban, chuyen nhupng quyen sd

huu/SDD Thuc chat la thue danh vao khoan chenh lech giua gia dat luc chuyendich lan sau so vdi gia dat chuyen dich lan trudc va chi phi cai tao dat

- Doi tuong chiu thue: la phan thu nhap tu ban (chuyen nhupng) quyen sd

huu/SDD Xac dinh thu nhap bang cach dem gia ban tru di gia mua va chi phi da

- Doi tuong nop thue: la ngudi co thu nhap tu ban (chuyen nhupng) quyen sd

huu/SDD

- Can cu tinh thue: la gia tri rong, dupc tinh tren co sd lay gia chuyen giao

giatri dat tangthem thudng dupc coi la mot loai thue truc thu Ddi tupng thu nop la

thu nhap rong do vdn kinh doanh dem lai, cho nen thue thu nhap tu chuyen nhupng

dich quyen sd huu/quyen SDD

Cong thuctinh nhusau:

Thue thu nhap tu ban(chuyen Thu nhap tu ban (chuyen Thue

nhupng) quyen sdhuu/SDD nhupng) quyen sd huu/SDD suat

Trong do:

cong thuc:

ban(chuyen nhuong)quyen

lan giao dich trubc (neu co)

+ Thue suat: Sir tang gia cua dat neu do nguyen nhan khach quan tao ra ma

khong phai do chu dat mang lai thi khong the de chu dat huong toan bo ma Nha

nudc can dieu tiet vdi mire nhat dinh Mat khac, dat tang gia phan ldn la do khach

tang ldp dan cu

c)

Tai thdi diem dupe tang hoac dupe thira ke (thdi diem phat sinh) thi ngudinhan quyen SDD cd mot khoan thu nhap va sau do tro thanh tai san cua ngudi do