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

jNGWt "X 4MA3 JRi»»-' ’ h~j» :.?- i ) '• ■■'■srfV pKict; '/tMOMS /w*4rfr ‘ ’■**> \ J W7* 5? J^ jWJ*i J9M& ?>?»» |v2S6» •A - W ■ •iSiVri, •urr :“/s*,-‘l ? wx V3 ut^ *■, **®K^ ' Sdrôi \ ' ã-, ?mbmJ kôjbfr > ;W., VkJ J ^r*< \ thue dat d Viet Nam, Ky yeu hoi thao “Dong vien tai chinh tu dat dai de dau tu phat trien tang co so” Vien Chien luoc va Chinh sach tai chinh to.chuc thang 12/2011 tai Ha Noi 12 Chinh phu (cac van ban ban hanh qua cac nam) Td trinh Quoc hoi so 302/TTr-CP 24/10/2012 ve du an Luat Dat dai (sua doi) va cac Nghi dinh qua cac nam so 181/2004/ND-CP, 198/2004/ND-CP 44/2008/ND-CP, 120/2010/ND-CP, 197/2004/ND-CP, 17/2006/ND-CP, 121/2010/ND-CP, 144/2000'/^ 1DPI/ 1'24/2008 ND-CP, 12222011/ND-CC, 84H0O7/ND-CP, 69/2009/ND-CP 24/2007/ND-CP, 100/2008 ND-CP, S'S/OWND-CP 45/2011./ND-CP, 88/2009/ND-CP, 188/2004/ND-CP, 123/2007/ND-CP va cac Nghi dinh lien quan khac 13 Chu Thi Thuy Chung (2010), Hoan thien Chinh sach thu doi vdi dat dai d Viet nam, Luan an tien sy - Hoc vien Tai chinh 14 Nguyen Thi Dung 2009 Chinh sach den bu thu hoi dat cua mot so nudc khu vuc va Viet Nam Tap chi cong san Dia chi: nttp://www.tapenieongsan.org.yn/Home/Ngnieneaa-Traodoi/2009/866/Cninh- saeh-den-bu-khi-thu-hoi-dat-eua-mot-so-nuoe.aspx [Truy can 30/10/2013] 15 Doan Thi Thu Ha, Nguyen Thi Ngoc Huyen (2010), Giao trinh Chinh sach r kinh te, NXB Khoa hoc va ky thuat 16 Hoi ddng phoi hopcong tac gho bien, giao due o hap lpatc ua Ccmli phu (2010), Dac san tuyen truyen phap luat so 12/2020-Chu de Luat thue SDD phi nong nghiep 17 Tran Quang Huy, (2009), Giao trinh Luat Dat dai, NXB Ccng an nhan dan 18 Nguyen Thanh Lan (2011), Mot sd y kien ve chinh sach gid dat boi r thudng thu hoi dat tai Viet Nam, Ky yeu hoi thao “Dong vien tai chinh tu dat dai • z az de dau tu phat trien tang co so” Vien Chien luge va Chinh sach tai chinh to chuc thang 12/2011 tai Ha Noi 19 Vu Thi Minh, Phung Ngoc Quang (2011), Chinh sach boi thudng thu z AZ z z z z hoi dat cua nong dan: Mot sd bat cap, vudng mac vd kien nghi, Ky yeu hoi thao “Dong vien tai chinh tu dat dai de dau tu phat trien tang co sd” Vien Chien luge va Chinh sach tai chinh to chuc thang 12/2011 tai Ha Noi Z A Z Z Z 20 Mot sd kinh nghiem nudc ngoai ve thue nha, dat [True tuyen] Trung tam thong tin, thu vien va nghien cuu khoa hoc - Van phdng Quoc hoi Dia chi: http://duthaoonline.quochoi.vn/DuThao/Lists/DT_DUTHAQ_LUAT/View_Detail a spx?ItemID=464&TabIndex=3 [Truy cap 30/10/2013] 21 Ngan hang the gidi (2011), Phuang phap tiep can, dinh gid dat vd giai quyet khieu nai cua dan 22 Nguyen Minh Ngoc (2011), He thong thue BDS d Chau Au - Kinh nghiem vd bai hoc cho Viet Nam, Ky yeu hoi thao “Dong vien tai chinh tir dat dai de dau tu phat trien tang co sd” Vien Chien luge va Chinh sach tai chinh to chuc thang 12/2011 tai Ha Noi 23 Nguyen Van Phung (2011), He thong chinh sach thu tdi chinh lien quan den dat dai vd thi trudng BDS, Ky yeu hoi thao “Dong vien tai chinh tir dat dai de dau tu phat trien tang co sd” Vien Chien luge va Chinh sach tai chinh to chuc thang 12/2011 tai Ha Noi 24 Qudc hoi (cac van ban QPPL ban hanh qua cac nam) Luat Dat dai cac nam 1987, 1993, 1999, 2001, 2003, 2013; Luat thue chuyen quyen SDD nam 1994 vd sua doi nam 1999; Luat Thue thu nhap doanh nghiep nam 2003; Luat thue thu nhap cd nhan nam 2007; Luat thue SDD phi nong nghiep nam 2010; Luat thue SDD nong nghiep nam 1993 25 Nguyen Huu Tai (2012), Giao trinh Ly thuyet tdi chinh tien te, NXB Dai hoc Kinh te quoc dan 26 Nguyen Quang Tuyen 2013 Kinh nghiem cua mot so nudc ve boi thuang Nha nudc thu hoi dat [True tuyen] Van phdng quoc hoi nudc cong hoa xa hoi chu nghia Viet Nam Dia chi:http://www.na.gov.vn/htx/Vietnamese/C2136/default.asp?Newid=64264#Omg3 SL3UTPu6 [Truycap 30/10/2013], 27 Phuong Thao.2013.Ar/w7z nghiem thu hoi dat cua mot sd quoc gia tren the gidi [True tuyen], Trang thong tin dien tu tdng hop Ban Noi chinh Trung uong Dia chi: http://noichinh.vn/ho-so-tu-lieu/201309/kinh-nghiem-thu-hoi-dat-cua-mot-so- quoc-gia-tren-the-gioi-292298/.[Truy cap 30/10/2013] 28 Tran Due Thang (2012), Khai thac nguon luc tai chinh tir dat dai tai Viet Nam, Luan an tien sy - Hoc vien Tai chinh 29 Nguyen Tan Thinh (2012), Dau gid quyen SDD: Cdng cu gidi quyet buc xue ve dat dai, Tap chi Tai chinh so 10/2012 30 Thu tuong Chinh phu Quyet dinh 2093/QD-TTg nam 2011 va Quyet dinh so 1851/QD-TTg nam 2013 31 Le Quang Thuan (2011), Kinh nghiem mot so nude ve chinh sach thue ddi vdi BDS, Ky yeu hoi thao “Dong vien tai chinh tir dat dai de dau tu phat trien tang co sd ” Vien Chien luoc va Chinh sach tai chinh to chuc thang 12/2011 tai Ha Noi 32 Ho Thi Lam Tra, Nguyen Van Quan (2006), Giao trinh Dinh gid dat, NXB Dai hoc Nong Nghiep 33 Vu Ngan sach Nha nudc - Bo Tai chinh, Bao cao sd thu Ngan sach Nha mrdc qua cac nam PHU LUC Danh muc van ban quy pham phap luat ve tai chinh dat dai TT Loai, ten VB Trich yeu So, ky hieu VB Ngay, thang, nam ban hanh I Chinh sach thu tien sir dung dat, thu tien thue dat a) Chinh sdch thu tien sic dung dat Nghi dinh 198/2004/ND-CP Ve chinh sach thu tien su dung dat 03/12/2004 Nghi dinh 44/2008/ND-CP Ve sua doi, bo sung mot so dieu cua Nghi dinh so 198/2004/ND-CP 03/12/2004 cua Chinh phu ve thu tien str dung dat 09/4/2008 Nghi dinh 120/2010/ND-CP Ve sua doi, bo sung mot so dieu cua Nghi dinh so 198/2004/ND-CP 03/12/2004 cua Chinh phu ve thu tien str dung dat 30/12/2010 Nghi dinh 17/2006/ND-CP Ve sua doi, bo sung mot so dieu cua cac Nghi dinh huong dan thi hanh Luat Dat dai va Nghi dinh so 187/2004/ND-CP 16/11/2004 cua Chinh phu 27/01/2006 Nghi quyet 33/2008/NQ-CP Ve viec thuc hien thi diem mot so thu tuc hanh chinh dau tu xay dung doi vdi du an khu thi mdi, du an khu nha d, du an tang ky thuat khu cdng nghiep 31/12/2008 Thong tu 117/2004/TT-BTC Hudng dan thuc hien Nghi dinh so 198/2004/ND-CP 03/12/2004 cua Chinh phu ve thu tien su dung dat 07/12/2004 Thong tu 70/2006/TT-BTC Ve sua doi, bo sung Thdng tu sd 117/2004/TT-BTC 07/12/2004 cua Bo Tai chinh 02/8/2006 Thong tjx ’ 192/2009/TT-BTC Hudng dan thi diem viec nop tien str dung dat doi vdi du an khu thi mdi, du an nha d, du an tang ky thuat khu cdng nghiep tai Nghi quyet sd 33/2008/NQ-CP 31/12/2008 cua Chinh phu 01/10/2009 Thong tu 93/2011/TT-BTC Ve viec sua ddi, bo sung Thong tu so 117/2004/TT-BTC 07/12/2004 cua Bo Tai chinh 29/6/2011 b) Chinh sach thu tien thue dat Nghi dinh 142/2005/ND-CP Ve thu tien thue dat, thue mat nudc 14/11/2005 Nghi dinh 121/2010/ND-CP Ve sua ddi, bo sung Nghi dinh sd 142/2005/ND-CP 13/8/2005 cua Chinh phu ve thu tien thue dat, thue mat nuoc 30/12/2010 Quyet dinh 62/2009/QD-TTg Ve mien tien thue dat de xay dung tram bao dudng, sua chua, bai xe cua doanh nghiep kinh doanh van tai hanh khach cdng cong Quyet dinh 216/2005/QD-TTg Ve dau gia quyen su dung dat de giao dat cd thu tien su dung dat hoac cho thue dat 31/8/2005 Thong tu 120/2005/TT-BTC Hudng dan thuc hien Nghi dinh sd 142/2005/ND-CP 14/11/2005 cua Chinh phu ve thu tien thue dat, thue mat nudc 30/12/2005 Thong tu 141/2007/TT-BTC Hudng dan sua doi, bo sung Thong tu sd 120/2005/TT-BTC 30/12/2005 cua Bo Tai chinh hudng dan thuc hien Nghi dinh sd 142/2005/ND-CP 14/11/2005 cua Chinh phu ve thu tien thue dat, thue mat nudc 30/11/2007 Thong tu 94/2011/TT-BTC Sua ddi, bo sung Thong tu sd 120/2005/TT-BTC 30/12/2005 cua Bo Tai chinh 29/6/2011 Quyet dinh 2093/QD-TTg Ve viec giam tien thue dat nam 2011 va nam 2012 ddi vdi mot so to chuc kinh te 23/11/2011 10 Quyet dinh 1851/QD-TTg bo sung doi tuong giam tien thue dat nam 2013 va nam 2014 ddi vdi to chuc, ho gia dinh, ca nhan ma phai dieu chinh don gia thue dat theo chinh sach trudc Nghi dinh so 121/2010/ND-CP 30 thang 12 nam 2010 cua Chinh phu co hieu luc thi hanh 14/10/2013 II He thong chinh sach ve thue, phi, le phi a) Thue thu nhap tu chuyen quyen su dung dat Luat Luat thue chuyen quyen su dung dat 22/6/1994 Luat Luat sua doi, bo sung Luat thue chuyen quyen su dung dat 21/12/1999 Luat Luat Thue thu nhap doanh nghiep (sua doi) Luat Luat thue thu nhap ca nhan 21/11/2007 Nghi dinh 24/2007/ND-CP Ve quy dinh chi tiet thi hanh Luat Thue thu nhap doanh nghiep 14/12/2007 Nghi dinh 100/2008/ND-CP Quy dinh chi tiet mot so dieu cua Luat Thue thu nhap ca nhan Nghi dinh 124/2008/ND-CP Quy dinh chi tiet va huong dan thi hanh mot so dieu cua Luat Thud thu nhap doanh nghiep 11/12/2008 Nghi dinh 122/2011/ND-CP Sua doi, bo sung mot so dieu cua Nghi dinh so 124/2008/ND-CP 11 thang 12 nam 2008 cua Chinh phu quy dinh chi tiet va huong dan thi hanh mot so dieu cua Luat Thue thu nhap doanh nghiep 27/12/2011 17/6/2003 8/9/2008 b) Thue nha, dat (thue su dung dat phi nong nghiep) Phap lenh Phap lenh thue nha, dat 31/7/1992 Phap lenh Phap lenh thue nha, dat sua doi 19/5/1994 Luat 48/2010/QH12 Luat thue su dung dat phi nong nghiep 17/6/2010 Nghi dinh 53/2011/ND-CP Quy dinh chi tiet huong dan mot so dieu cua Luat thue su dung dat phi nong nghiep 01/7/2011 Thong tur 153/2011/TT-BTC Huong dan ve thue su dung dat phi nong nghiep 16/11/2011 c) Thue su dung dat nong nghiep Luat Luat thue su dung dat nong nghiep nam 1993 Phap lenh Nghi quyet 15/2003/QH11 Ve viec mien, giam thue su dung dat nong nghiep den het nam 2010 Nghi quyet 55/2010/QH12 Ve viec mien, giam thue su dung dat nong nghiep tu nam 2011 den het nam thue 2020 Phap lenh thue bo sung doi vdi ho gia dinh su dung dat nong nghiep vuot qua han muc dien tich dat nam 1994 17/6/2003 d) Chinh sdch ve phi, le phi Nghi dinh so 176/1999/ND-CP Ve le phi trudc ba Nghi dinh 47/2003/ND-CP Ve sua doi, bo sung Dieu Nghi dinh so 176/1999/ND-CP 12/5/2003 Nghi dinh 45/2011/ND-CP Ve le phi trudc ba 17/6/2011 Thong tu 97/2006/TT-BTC Hudng dan phi, le phi thuoc tham quyen Hoi dong nhan dan cap tinh 16/10/2006 Chi thi 24/2007/CT-TTg Tang cudng chan chinh thuc hien thuc hien cac quy dinh cua phap luat ve phi, le phi, chinh sach huy dong va str dung cac khoan dong gop cua nhan dan 01/11/2008 Nghi dinh 88/2009/ND-CP Quy dinh viec cap giay chung nhan quyen su dung dat, quyen sd huu nha d va cac tai san gan lien vdi dat 19/10/2009 Thong tu 106/2010/TT-BTC Hudng dan le phi cap giay chung nhan quyen sir dung dat, quyen sd huu nha d va cac tai san gan lien vdi dat 26/7/2010 Thong tu 124/2011/TT-BTC Hudng dan ve le phi trudc ba 31/8/2011 21/12/2009 III Chinh sach giao dat khong thu tien su dung dat Nghi dinh 13/2006/ND-CP Ve xac dinh gia tri quyen su dung dat de tinh vao gia tri tai san cua to chuc duoc Nha nudc giao dat khong thu tien str dung dat 24/01/2006 Z Thong tu 29/2006/TT-BTC Hudng dan thuc hien Nghi dinh so 13/2006/ND-CP 24701/2006 cua Chinh phu ve xac dinh gia tri quyen su dung dat de tinh vao gia tri tai san cua cac to chuc duoc Nha nudc giao dat khong thu tien str dung dat 04/4/2006 IV Chinh sach sap xep lai, xir ly nha dat thuoc so1 htru nha nuoc Quyet dinh 09/2007/QD-TTg Ve viec sap xep lai, xu ly nha dat thuoc so htru nha nudc 19/01/2007 Quyet dinh 140/2008/QD-TTg Sua ddi, bo sung Quyet dinh so 09/2007/QD-TTg 19/01/2007 cua Thu tudng Chinh phu 21/10/2008 Thong tu 83/2007/TT-BTC Hudng dan thuc hien Quyet dinh so 09/2007/QD-TTg 19/01/2007 cua Thu tudng Chinh phu 16/7/2007 Quyet dinh 86/2010/QD-TTg Ve viec ban hanh Quy che tai chinh phuc vu di ddi cac cor sd gay nhiem mdi trudng va cac cor sd phai di ddi theo quy hoach xay dung thi 22/12/2010 Thong tu 81/2011/TT-BTC Hudng dan thuc hien mot sd quy dinh cua Quy che tai chinh phuc vu di ddi cac co sd gay o nhiem mdi trudng va cac co sd phai di ddi theo quy hoach xay dung thi 09/6/2011 i V Chinh sach ve gia dat Nghi dinh 188/2004/ND-CP Quy dinh ve phuong phap xac dinh gia dat va khung gia cac loai dat 16/11/2004 Nghi dinh 123/2007/ND-CP Ve viec sua ddi, bo sung mot sd Dieu cua Nghi dinh sd 188/2004/ND-CP 16/11/2004 cua Chinh phu 27/7/2007 Thong tu 114/2004/TT-BTC Hudng dan thuc hien Nghi dinh so 188/2004/ND-CP 16/11/2004 cua Chinh phu ve phuong phap xac dinh gia dat va khung gia cac loai dat 24/11/2004 Thong tu 80/2005/TT-BTC Hudng dan viec to chuc mang ludi thong ke va dieu tra, khao sat gia dat, thong ke bao cao gia cac loai dat theo quy dinh tai Nghi dinh so 188/2004/ND-CP 16/11/2004 cua Chinh phu ve phuong phap xac dinh gia dat va khung gia cac loai dat 15/9/2005 Thong tu 145/2007/TT-BTC hudng dan thuc hien Nghi dinh so 188/2004/ND-CP 16/11/2004 cua Chinh phu ve phuong phap xac dinh gia dat va khung gia cac loai dat va Nghi 06/12/2007 dinh so 123/2007/ND-CP 27/7/2007 cua Chinh phu sua doi, bo sung mot so Dieu cua Nghi dinh so 188/2004/ND-CP VI Chinh sach boi thirong Nghi dinh 197/2004/ND-CP Ve boi thuang, ho tra va tai dinh cu Nha nuoc thu hoi dat 3/12/2004 Nghi dinh 17/2006/ND-CP Ve sua doi, bo sung mot so dieu cua cac Nghi dinh huong dan thi hanh Luat Dat dai va Nghi dinh so 187/2004/ND-CP 16/11/2004 cua Chinh phu 27/01/2006 Nghi dinh 84/2007/ND-CP Quy dinh bo sung ve viec cap giay chung nhan quyen su dung ddt, thu h6i dat, thuc hien quyen sir dung dat, trinh tu, thu tuc boi thuang, ho tra, tai dinh cu Nha nuoc thu hoi dat va giai quyet khieu nai ve dat 25/5/2007 Nghi dinh 69/2009/ND-CP Quy dinh bo sung ve quy hoach sir dung dat, gia dat, thu hoi dat, b6i thuang, ho tra va tai dinh cu 13/8/2009 1TEU CAU CUA EOI DONG CHAM LUAN VAN TUAN Si VE 7 Enung diem can sua chua bo sung frvoc nop luan van chinh thuc cho Vien dao tao SDH Chu tich Hoi dong (Ky va ghi ro ho ten) Cam ket cua Hoc vien7 :uv c you c.atv^ .rftXiAi UA” yf- • 4^ ’./ £aa ? .'fcfcu Hoc vien (Ky va ghi ro ho ten) • ■ ?u hoc vien c6 faach nhiem chinh sua theo yeu chu cua Hoi ddng cham luan van Trong truong hop khong chinh i se khong duoc • cong nhan kGt qua bao ve c vien phai dong ban yeu cdu chinh sua vao cudi luan van chinh thuc nop cho vien DT SDH LUAN VAN THAC SY KINH TE ve de tai: KINH NGHIEM QUOC TE VE CHINH SACH TAI CHINH DAT DAI VA BAI HOC CHO VIET NAM Chuyen nganh: Kinh te doi ngoai Cao hoc vien : Nguyen Thi Dan Ngudi viet nhan xet: PGS.TS Dinh Van Thanh Vien Nghien cuu Thuong mai Trach nhiem Hoi dong : Phan bien Sau doc toan bo ban luan van thac sy kinh te cua cao hoc vien: Nguydn Thi Dan, gom 88 trang, vd de tai: “Kinh nghiem quoc te ve chinh sach tai chinh dat dai va bai hoc cho Viet nam", toi co mot so nhan xet va danh gia nhu sau: l.Vetinh cap thiet, y nggia ly luUn va thuc tien Viet nam da thuc hien qua trinh doi mdi duqc gan 30 nam va da xay dung Luat sau tiep tuc sua Luat dat dai Tuy nhien, dac thu cua phat trien kinh te thi trudng dinh hudng xa hoi chu nghia nen mot sd chinh sach tai chinh dat dai cua Viet Nam da duqc ban hanh nhieu ba't hqp ly Su ba't hqp ly da dan den nhieu hau qua khong the sdm khac phuc Day la van de rat phuc tap va nhay cam nen can phai tiep can dudi cac giac khac de giai quyet van de Vi vay, de tai nghien cuu kinh nghiem qudc te ve chinh sach tai chinh dat dai va bai hoc cho Viet nam la co y nghia ly luan va thuc tien Mac du da co mot sd de tai, luan van thac sy nghien cuu ve chinh sach tai chinh dat dai nhung de tai luan van co ddi tuqng va muc dich nghien cuu ro rang nen khong co su trung lap vdi cac de tai khoa hoc , luan van va luan an da cong bo ma toi duqc biet Ten qe tai va ndi dung nghien cuu la phu hqp vdi muc tieu va yeu can cua mot de tai luan van thac sy kinh te', chuyen nganh Kinh te do'i ngoai Ve mot so ket qua dat duoc va cong chu yeu Luan van co ket cau chuong da chua dung duqc cac noi dung nghien cuu phai giai quyet, bo cuc kha hqp ly, van phong va hinh thuc trinh bay ve co ban dap ung quy dinh Cac phuong phap nghien chu duqc su dung luan van la phu hqp vdi dd'i tuqng va muc tieu phai giai quye't cua de tai luan van Mot sd cong chinh cua luan van la: -Da khai quat duqc mot sd va'n de ly luan chung ve chinh sach tai chinh dat dai nhu ban chat, vai tro, loai chinh sach chu yeu (thu ngan sach nha nudc, dinh gia, boi thudng) va mdi quan he giua loai chinh sach de lam khung ly thuyet co nghien cuu -Bam sat khung ly luan da xac Up, luan van da tong quan duoc kinh nghiem cua Trung Quoc, Dai Loan, Han qudc, Thai Lan va Indonexia chinh sach thu ngan sach tir dat, chinh sach dinh gia dat va chinh sach boi thuong Tuy tiep can nghien cuu d cac nudc nhung noi dung chinh sach cu the khac nhung ca chinh sach ddu co nghien curu kinh nghiem cua Trung quoc vi vay luan van co nhung dong gop thiet thuc v'l co nghien cuu ca trudng hop tuong dong va khac biet - Can err vao danh gia chung ve thuc trang chinh sach tai chinh dat dai cua Viet nam, tir cac ket qua tong quan kinh nghiem va co sd luan, luan van da dua mot so bai hoc phu hpp , bai hoc can tranh va mot sd khuyen nghi de ung dung bai hoc vao thuc tien cua Viet nam thdi gian tdi Nhm chung, cac dd xuat bai hoc can hoc, can tranh va kien nghi luan van la cd co sd khoa hoc va cd kha nang van dung thuc tidn Luan van se cd gia tri cao hon neu tac gia hoan thien va bo sung mot sd diem sau: - Can bo sung vao tong quan nghien cuu mot sd cong trinh cd lien quan true tiep den luan van da dupe neu danh muc tai lieu tham khao -Se la hpp ly hon neu tai Muc 3.1 luan van sd dung cac danh gia chinh thdng cua Nha nudc ban ve sda Luat dat dai nam 2013 de thay cho cac danh gia cua Ngan hang the' gidi da cd th nam 2007 - Chi cd Trung quoc mdi cd the che' kinh te tuong dong vdi Viet nam, dac biet la che sd huu vd dat dai Tai CHV khong nghien cuu chuyen ve nudc ma md rong sang nhieu quoc gia va vung lanh tho nhu Dai Loan? Ket luan: Luan van la m6t cdng trinh nghien cuu khoa hoc cd y nghla ly luan va thuc tidn Xet mot each tong the, Luan van da hoi tu va dap ung tot cac yeu cau va muc tieu dat cho mot dd tai luan van thac sy kinh te, chuyen nganh Kinh te ddi ngoai De nghi Hoi dong cha'm luan van cho phep cao hoc vien dupe bao ve ban luan van nay, tac gia Nguyen Thi Dan xuug dang nhan hoc vi Thac sy kinh te Vien nghien cuu thuong mai xac nhan chtr ky ben la cua TS Dinh Van Thanh Ha Noi, 20 thang nam 2014 Ngudi viet nhan xet K VIEN NGHIEN ClHJ PGS.TS.Dinh Van Thanh HUCiNGJ^ ANII van phong Nguyen Hong Sinh Hoc vien : Nguyen Thi Dan Chuyen nganh: Kinh te ddi ngoai Nguoi nhan xet: GS TS Do Dire Binh Truong Dai hoc Kinh te Qudc dan Qua doc toan bo ban luan van, toi co mot so nhan xet sau day: Tinh cap thiet va y nghia khoa hoc cua de tai luan van: Dat dai la tu lieu san xuat dac biet va la nguon tai nguyen quoc gia Vi vay, viec r / r su dung va bao ve co hieu qua se co vai tro cue ky quan doi voi san xuat, ddi song x \ r - r va nhieu hoat dong khac Trong nen kinh te thi trudng, chinh sach tai chinh dat dai co vai tro cang ldn O nudc ta dang co khong it buc xuc Vi vay, viec nghien cun kinh nghiem qudc te de rut cac bai hoc cd the van dung cho Viet nam la het sue cap thiet Theo toi dircyc biet, mac du da co khong it cac cdng trinh nghien cuu duqc r r \ cong bo d va ngoai nudc cd lien quan den chu de nghien cuu cua luan van va d tung khia canh, goc khac nhau, nhung luan van khong trung lap vdi cac cdng trinh r r a da cdng bo, vi co each tiep can rieng Ten de tai phu hop vdi noi dung nghien cuu va chuyen nganh Kinh te doi ngoai Nhfrng uu diem va cdng chu yeu cua luan van: NSNN tu dat dai, dinh gia dat, boi thudng va mdi quan he giua cac noi dung cua chinh sach tai chinh dat dai) - Vdi nhung tu lieu kha da dang, luan van da di sau nghien cuu kinh nghiem cua Trung Qudc, Dai Loan, Thai Lan ve chinh sach thu tu dat, chinh sach dinh gia dit va boi thudng - Luan van da co nhung danh gia kha khai quat va xac thuc vd chinh sach tai chinh dat dai cua Viet nam giai doan 1987 -2013, chi dupe mot so bai hoc phu hop tren Nhin tong the, cac de xuat cua luan van la hop ly, co can cu Ket cau cua luan van la ket cau truyen thong vdi 03 chuong cung cac muc, tieu muc duoc trinh bay nhin chung la phu hop, dam bao can doi va kha logic, phan anh r duoc noi dung, nhiem vu, muc tieu nghien cuu cua luan van Cac tu lieu, so lieu su dung luan van kha phong phu, kha cap nhat, dam bao tin cay Luan van su A X A A dung mot he thong phuong phap nghien cuu truyen thong la phu hop vdi doi tuong, noi dung va cach tiep can cua luan van Mot so gop v trao doi them doi voi luan van : - ve nguyen nhan dan den han che cua chinh sach tai chinh dat dai o Viet nam phai nhan manh la van de so huu dat dai chua duoc xac dinh ro A > X *> - Ve dieu kien van dung bai hoc cong, can phai co thay doi tu nhan AX X « ' t * A thuc doi vdi dat dai, tu phai co tu mdi ve chinh sach tai chinh dat dai Ket luan: A A Bay la cong trinh duoc nghien cuu cong phu va nghiem tuc Boi chieu vdi yeu cau cua luan van Thac sy Kinh te, theo toi nhin chung luan van da hoi du Vi vay, toi kinh de nghi Hoi dong thong qua ban luan van va theo toi cao hoc vien Nguyen Thi Dan a r r xung dang nhan hoc vi Thac sy kinh te chuyen nganh Kinh te doi ngoai Ha Noi, 19 thang 01 nam 2014 Nguoi nhan xet GS.TS Do Doc Binh