Thao gd nhting niit that tren thj trudng BDS khdng chi gdp phdn tang cudng ngudn luc tai chinh cho Nha nudc vd nhdn dan, ma quan trgng hon la se gdp phan khoi thdng mdt kenh huy dd[r]
Trang 1TAICHINHVIMO ( So 1(66) 2009
THlfC TRBRG HUV flpRG UOR TLf
TW triTcfng bat dong san of Viet Nam
.:!''O0 Ths Nguyin Ho Phi Ha
H
.M.^M tl
lin nay, cd nhieu kinh huy dpng von khde nhau, trong do thi tru&ng bat dpng sdn la mot trong nhu-ng kinh huy dpng von dang nhgn dugc su quan tdm tic nhiiu phia Vgy thue trgng huy dpng vdn tu-thi tru&ng bdt dpng sdn & VietNam hien nay ra sao?
Cu the trong thdi gian qua, cdc khoan thu tir dat dai ludn Id mgt ngudn thu dn djnh va chiem tir 8-9.5%o tong sd thu ciia Ngdn sdch Nha nude Dd la chua tinh den le phi trudc ba khi chuyen quyen sir dung ddt vd cac khoan thu gidn tilp thdng qua gdp vdn lien
san tdi chinh, tien te hda hay vdn hda BDS de tai chinh mdi cd qui md ldn cho
\ phat trien kinh
.* te - xa hdi,
Cdc khodn thu cho Ngdn sdeh Nhd nu&c tir ddt dai (ty ddng)
t'^.v:.";;:;v^\\v^:,S\^,i; Thj trudng bat doanh bang gid trj quyen sir dung
^^*i'n2 ddng sdn dang dat, ciing lam tang cdc khodn
t h u c sir t r d thu khdc cua Ngdn sdch Nha Thj tru'dng bat ddng san la thanh mdt kenh huy ddng von cd nudc Dilu nay dugc the hien ro mdt bd phdn quan trgng trong hieu qua cho ca Nha nudc, cac qua so thu ciia Ngdn sdch Nha nin kinh tl thj trudng Ddi vdi doanh nghiep vacac tdng ldp dan nudc tii' ddt dai nhu sau (xem cdc nudc cdng nghiep phat trien, cu Diin hinh la nhung trudng bang)
boat ddng ciia thj trudng bat
ddng san thudng chiem td'i gdn
30% GDP Cd khdng it quoc gia
ma d do cdc khoan thu cd lien
quan den dat dai va bdt ddng sdn
chilm 50%-70% tdng thu
NSNN Sir ra ddi va phdt trien
cua thj trudiig BDS da cd nhtrng
ddng gdp khdng nhd vao su phat
trien kinh te - xa hdi ciia nudc ta
trong thdi gian qua Viec phat
trien thj trudng bat ddng san tao
ra mdi trudng vd ddng lire kich
thich ddu tu vdo ddt dai, hd trg hgp Nha nudc true tiep huy ddng Trong sd 12 ndi dung thu ngi chuyen djch lao ddng gitra cac vdn tir ddt dai cho Ngdn sach dja cua nam 2006, thu tir thj nganh, cac viing lanh thd, dac Nha nudc thdng qua cac khoan trudng bat ddng sdn cd sd thu cao biet tao dieu kien thudn lgi thu thue, se gian tiep tac ddng dirng thir 6 Theo thdng ke ciia chuyen bdt ddng san thdnh tai tdingudn vdn cho doanh nghiep Tdng cue Thue, cdc khodn thu
CHi TIEU
Thu6 S D dit nong nghiep
Le phi tru-ac bg Cac khoan thu v^ nha dit
Cong
2001
1776
934
2823
5533
2002
772
1332
5486
7590
2003
151
1817
10546
12514
2004
130
2607
17463
20200
2005
132
2797
17757
20686
2006
111
3363
20536
24010
(Nguon: Tong Cue Thong Ke)
18^ T a p chf nghien cdu Tdi chfnh k e ' t o d n
Trang 2( So 1(66)-2009 )
TAICHINHVIMO
Ngdn sdch cd lien quan din nha
ddt hang nam d nudc ta binh
qudn khoang 20.000 ty dong
chiem khoang 7% GDP vd cd
trien vgng tdng cao do thj trudng
bdt ddng san da va dang trd thanh
mdt trong nhti'ng thj trudng quan
trgng ciia nen kinh te Nhu vdy,
thdng qua cdc giao djch mua ban,
cho thue, the chap, gdp vdn,
cdc ngudn vdn tir ddt dai vd BDS
se dugc huy ddng cho boat ddng
sdn xudt kinh doanh
Tuy nhien, khd ndng huy
ddng vdn cho cdc doanh nghiep,
ca gian tiep ldn true tiep qua thj
trudng bdt ddng san Viet Nam
hien nay vdn cdn nhieu ban che
Chi tinh rieng nam 2007, Kiem
todn Nha nudc da kiem tra va
thu hdi ve cho Ngdn sdch Nhd
nude tdi 11.600 ty ddng tii' cac
doanh nghiep, trong dd cd mdt
phdn khdng nhd Id truy thu tii'
ddu ca bdt ddng sdn, trdn thue
khi giao djch bdt ddng sdn
Trong thuc te, ngodi hinh thiic
chii yeu Id gdp vdn bang gid trj
quyen sir dung ddt vdo cdc du dn
lien doanh, ngudn luc bat ddng
sdn chua dugc chuyen hoa nhieu
thdnh tai sdn tai chinh danh cho
phat trien kinh te, xa hdi mdt
each cd hieu qua, tuong xung
vdi vai trd ciia BDS trong nen
kinh te qude dan do nhirng
nguyen nhdn ca bdn sau:
Thir nhat, tinh hinh huy
dpng vdn true tiip cda cdc
doanh nghiip tie thi tru&ng bdt
dpng sdn van chua hieu qua vi
phdn ldn doanh nghiep nudc ta
vdn chua thuc su coi thj trudng
bdt ddng sdn nhu mdt nai thu hiit
vdn hieu qua vd ben vung Viec khai thac ngudn lij'c tai chinh tii' bat ddng sdn chu yeu qua cac hinh thii'c: cho thue, mua ban
ludn chuyen bdt ddng sdn, gdp vdn lien doanh, the chap vay vdn, vira thieu tinh chuyen nghiep, vira mang nang tinh chat ddu ca, riii ro cao Viec chua xdc djnh rd rang quyen ban
va trach nhiem ciia doanh nghiep ddi vdi nhung BDS, nhdt
la ddt dai dugc Nha nudc giao hoac cho thue khdng nhung da can trd doanh nghiep khai thac ngudn luc tai chinh tii' dat dai,
ma cdn tao ra nhieu ke hd cho cac cd nhan va td chu'c sir dung khai thdc BDS tai doanh nghiep khdng hieu qua hoac vi muc tieu
vu lgi, tham nhung
Thir hai, sir van hdnh cua thi
tru&ng bdt dpng sdn vdn con nhiiu hgn che vd bdt cap:
• Thi tru&ng bdt dpng sdn con
dien ra nhieu nghich ly nhieu hdt cap Qui md thj trudng BDS
chinh thii'c cdn nhd be, hien nay, vdn khodng 70- 80% la giao djch ngdm, khdng dang ky vdi ca quan quan ly Nha nude, do dd
tac dung huy ddng vdn khdng nhu'ng kem ma cdn gay nhieu tac ddng tieu cue SddTnhuvdy lavi thii tuc cdp gidy chirng nhdn quyen sir dung ddt cdn rudm ra, phien phiic, mat nhieu thdi gian
va tdn kem chi phi Ben canh dd, chiing ta vdn thieu nhtrng cbinh sach ca che va the che qudn ly thich hgp de ngan chan sir phdt trien "hon loan" ciia thj trudng BDS phi chinh thuc, thj trudng BDS nudc ta van duoc danh gia
la mdt trong nhtrng thj trudng kem cdng khai va minh bach nhdt dac biet Id thj trudng BDS
sa cap Trong khi dd thj trudng BDS thir cdp lai chju su chi phdi ciia qua nhieu tang ndc trung gian, "cd mdi", ddu ca nen gia ca ddi len qua cao, thudng xuyen xay ra nhting con sdt "ndng lanh", dnh hudng tieu cue den kha nang huy ddng vdn tii' BDS
• To chirc hogt dpng d\ch vu mdi
gi&i hdt dpng sdn hinh thdnh vd phdt trien tu phdt Ben canh
mdt sd it cdc td chirc cd dang ky nganh nghe mdi gidi nha ddt, cdn cd nhieu hd gia dinh, nhdm ngu'di ca nhdn tu treo bien quang cao mdi gidi nha ddt Nhung trung tdm mdi gidi nha ddt hien nay chii yeu chi la mdi gidi gitra ngudi mua va ngudi ban, chua cung cap dugc cho ngudi mua nhtrng thdng tin can thiet ve bdt ddng sdn Vdn cdn nhieu trudng hgp boat ddng chua dang ky hanh nghe, nam ngoai su kiem soat ciia Nha nudc Viec mua ban chii yeu dugc thuc hien theo hinh thirc trao tay, khdng dang ky vdi ca quan Nha nudc cd thdm quyen Tuy da cd qui djnh ve giao djch BDS qua san song trong thuc te
su qudn ly ciia Nha nudc ve thj trudng BDS thir cap cdn rdt ban che
• Bien phdp tdi chinh ciia Nhd
nuac chua du mgnh de thuc day suphdt trien ciia thi truang bdt dpng sdn Thi trudng bat ddng
san dugc hinh thanh va phat trien d nudc ta la ca mdt qua trinh do nhieu yeu td hgp thanh
T a p chf nghien cdu Tdi chfnh ke t o d n <T9
Trang 3TAI CHI'NH VI M 6 ( So 1(66)-2009 )
trong dd cd yeu td chinh sdch va
bien phdp tai chinh Tuy nhien,
he thdng chinh sdch va bien
phdp tdi chinh hien hanh chua
dii manh de thuc ddy nhanh hon
su hinh thanh vd phat trien thj
tru'dng bdt ddng san nudc ta
Ddt dai, BDS thudc sd huu Nhd
nudc la ngudn tdi nguyen vd gid
song chua dugc khai thac tdt de
dem lai ngudn luc tdi chinh Idn
cho NSNN ma thudng bj Igi
dung, nhdt la Igi dung quyen
giao ddt, cho thue ddt vd chenh
lech giti-a gid Nha nudc qui djnh
vdi gia thj trudng de thu lgi cho
ca nhdn hay mdt nhdm ngudi,
lam phuong hai den lgi ich qude
gia Cdc chinh sdch thue, phi, le
phi lien quan din ddt dai BDS
cung chua phat huy tot tdc dung
thuc ddy su phat trien Idnh
manh ben vtrng ciia thj trudng
BDS Chang ban nhu, muc thue
chuyen quyen su dung dat, thu
tien sil' dung ddt va le phi trudc
ba cdn qud cao, khdng nhirng
can trd su phdt trien ciia thj
tru'dng BDS chinh thiic md cdn
gdy that thu cho NSNN ngay tir
khdu hoach djnh chinh sach do
ngudi nop thue cd xu hudng
trdn tranh cdc khodn thu nop
qua cao dd Ben canh dd, cdc
bien phdp hd trg tai chinh vira it
vira dan dieu, chua dii manh de
hd trg thuc ddy kinh doanh phat
trien bdt ddng sdn
• Viec cung cdp thong tin chira
minh bgch, chira cong khai vd
to chuc dich vu cho thi truang
con nhieu hgn che Nhu da neu
d tren, nhieu td chiic qude tl
xep hang miic do cdng khai
minh bach ciia thj trudng BDS nudc ta d mirc rat thdp Yeu td thdng tin ve bdt ddng sdn va thuc hien cac djch vu tu vdn la rdt cdn thiet de dam bdo do an toan cho cac ben giao djch tai thi trudng Cac td chirc mdi gidi ve bdt ddng sdn chua lam dugc cdc djch vu tren ddy, Nha nudc cung chua thanh lap dugc
td chuc cung cdp thdng tin va td chiic cung cdp djch vu mdt each ddy dii cho thj trudng bat ddng sdn de tao dieu kien minh bach hda, cdng khai hda thj trudng nay
• Quy hogch sir dung ddt, quy
hogch phdt trien do thi, quy hogch phdt trien khu ddn cir thuc hien cdn dim trdi, m&i tap trung lam quy hogch tong the, thieu quy hogch chi tiet va thirang xuyen phdi dieu chinh
Tinh trang bdt ddi xiing ve thdng tin qui hoach, qui hoach treo, thay ddi qui hoach, qui hoach thieu tinh khoa hgc vd thuc tien, khdng thong nhdt trong den bii giai phdng mat bang, v.v Id nhtrng nguyen nhan lam "meo md" thj trudng BDS Viet Nam, ban ntra, lam cho cac ngudn lire tai chinh tir BDS bj phan bd sai lech, dac biet la gdp phdn gia tdng phan hda giau ngheo, chenh lech thu nhdp giua cdc tang ldp ddn cu
Nhin chung, thj trudng bdt ddng sdn d nudc ta, mac dii da cd nhtrng budc phdt triln nhdt djnh, dap img dugc mdt phdn nhu cau giao djch bdt ddng san ciia nin kinh te dang trong qua trinh ddi mdi vd hdi nhdp kinh tl Tuy
nhien, thj trudng bdt ddng sdn d nudc ta cdn trong giai doan so khai vd nhieu bdt cap trong boat ddng va quan ly nhd nudc ve ITnh vuc nay Do dd ddt dai bi su-dung kem hieu qud, sai muc dich
va vi pham phdp ludt; nhieu loai bdt ddng sdn chua hoac khdng chuyen dugc thdnh tai sdn hgp phdp, vi vdy khdng phat huy dugc gia trj trong luu thdng; gdy that thu cho Ngdn sach Nhd nudc, doanh nghiep vd dan cu
De tang hieu qua huy ddng vdn cho cac doanh nghiep tir thj trudng bat ddng sdn thi dieu kien ddu tien la thj trudng ndy phdi thuc sir phdt trien Mudn thj trudng bdt ddng san phat trien dn djnh, lanh manh, ben virng, cdn
cd cac gidi phap ddng bd, trong
dd, theo chiing tdi, cdn uu tien thuc hien ngay cac gidi phdp sau:
Mgt la, Nha nu&c cdn tgo lap
vd phdt trien hang hod cho thi truang bdt dpng sdn thdng qua
viec day manh hon nti'a qud trinh cdi each thii tuc hanh chinh trong ITnh vuc ddt dai, sap xep lai quy ddt theo hudng md rdng chiing loai, sd lugng va tinh phdp ly ddy dii cho hdng hda tren thj trudng BDS, ca thj trudng sa cap vd thj tru'dng tbii'cdp
Hai la, cdn phdi nhanh chdng
hodn thien he thong chinh sdch Uen quan den thi tru&ng bdt dpng sdn Cu the, cac chinh sdch
vd cac quy djnh ve thj trudng bat ddng san phai dam bao tinh nguyen tdc ddng bd, khdng chdng cheo, dn dinh bdi thj trudng nay cd mdi lien he chat che va huu ca vdi rat nbilu ITnh
Tap chf n g h i e n c d u Tdi chfnh k e t o d n
Trang 4So 1(66)-2009 ^ TAI C H I N H VI MO
vuc kinh tl - xa hdi va nhiiu bd
phdn thj trudng khac
Thir ba, cdn tgo moi tru&ng
vd dieu kien thudn lgi nhdm thu
hilt ddu tu tren thi tru&ng bdt
dpng sdn Cdn tao ra mdt "sdn
chai" lanh manh, binh dang cho
cdc chii the khi tham gia vdo loai
hinh thj trudng nay, khdng phdn
biet thdnh phdn kinh te, giam dan
vd tien tdi xda bd su phdn biet
giti-a nhd ddu tir BDS trong nudc
va ngodi nudc theo cac cam ket
qudcte
Thir tu, tiep tuc hodn thien
chinh sdch thue lien quan den
nhd ddt de trdnh chdng cheo,
mdu thudn, ngan chan gidi ddu
ca "lach" ludt, ddc biet Id phdt
huy vai trd chinh sach ca che
thue, phi, le phi ho trg vd dieu tiet
su phdt trien ciia thj trudng BDS
VietNam :,.:
Thir nam, Nhd nu&c cdn
qui dinh ro cdc nguyen tdc khi xdy dung cdc phuang phdp dinh gid bdt dpng sdn De thj trudng
bdt ddng san ngay mdt phat trien hon, de ban che sir lam dung, bdp meo, thao tiing thj trudng thi ratcdned suquan ly ciia Nha nudc Trong chirc nang quan ly thj trudng BDS, Nha nude can phai xdy dung, chudn boa cac nguyen tdc, cac phuang phap djnh gia bdt ddng sdn, tii' dd lam can cii' cho viec tinh gia trj bat ddng san phue vu cho cdc boat ddng tu vdn, the chdp, mua, ban bdt ddng sdn
Tdm lai, thj tru'dng bat ddng sdn la mdt kenh huy ddng vdn quan trgng nhdm phue vu qua trinh hoat ddng san xudt kinh doanh cua cac doanh nghiep
Tuy nhien, trong thdi gian qua thj trudng bdt ddng sdn cdn chiia
dung nhieu bdt dn, gia ca "nhay miia", len xudng thdt thudng, dieu dd da ddng gdp trong su
"nghen mach" cua thi trudng tai chinh va gay nen su bat dn ciia thj tru'dng tien te, dac biet da ban che den khd nang huy ddng vdn ddi vdi cdc doanh nghiep anh hudng den su tang trudng, phat trien nen kinh te Thao gd nhting niit that tren thj trudng BDS khdng chi gdp phdn tang cudng ngudn luc tai chinh cho Nha nudc vd nhdn dan, ma quan trgng hon la se gdp phan khoi thdng mdt kenh huy ddng vdn rdt quan trgng cho hang chuc van doanh nghiep Viet Nam - nhtrng ddng lire chii chdt ciia nen kinh te nhung lai dang rdt thieu vdn, rat cdn tang cudng tiem luc tai chinh cho phat trien trong nhu'ng nam tdi./
• ! ;
y
Hoa sT tre hoi ong chu phong trwng bay xem cd ai thich nhCrng bCrc tranh cua minh dang trwng bay khong Ong nay dap: "Co mot tin tot va mot tin xau
danh cho cau day"
- Tin tot la co mot ngwai dan ong rat lich lam quan tam den nhCrng tac pham
cua cau va hoi lieu ring nhirng tac pham nay co dwac danh gia cao sau khi
cau qua ddi hay khong Khi toi khing dinh chic chin cd gia th thi ong ay da
mua 15 bwc luon
- d, tuyet that, the con tin xau la gi?
- Ngwdi dan ong lich lam ay chinh la bac sTcua cau
T a p chf nghien cdu Tdi chfnh k e ' t o d n ^ 1