Giải pháp nâng cao hiệu quả khai thác nguồn lực tài chính từ đất đai ở việt nam giai đoạn 2011 2020

DAI HOC KIMI TE QUOC DAN NGUYEN TH1* THU THUY GIAI PHAP NANG CAO HIEU QUA KHAi THAC NGUdN LU”C TAI CH1NH TUDAT DAI d VIET NAM GIAI DOAN 2011- 2020 LUAN • VAN THAC * si K1NH TE Ha Noi, nam 2012 TRUING DAI HOC KINH TE QUOC DAN DAI HQC KTQD TT THONG TIN THU" V1EN PHONG LUAN AN • TU LIEU * • NGUYEN THI THU THUY GIAI PHAP NANG CAO HIEU QUA KHAI THAC NGUON LUC TAI CHINH TU DAT DAI VIET NAM • • GIAI DOAN 2011-2020 r Chuyen nganh: Kinh te va Quan ly dia chinh LUAN VAN THAC SI KINH TE • • NGUOI HUONG DAN KHOA HOC: TS TRAN KIM CHUNG Ha Noi, nam 2012 LOI CAM DOAN Toi xin cam doan ban luan van la cong trinh nghien cuu cua toi tren co so tham khao, nghien cu’u tai lieu va trao doi vdi cac chuyen gia, nha khoa hoc Cac du- lieu, ket qua luan van hoan toan trung thirc va co nguon goc ro rang Toi xin hoan toan chiu trach nhiem ve noi dung cua luan van nay./ IOI CAM ON De hoan chuong trinh cao hoc va luan van nay, toi da nhan dune su hudng dan, giup va gop y nhiet tinh cua quy Thay Co giao Truong r r Dai hoc Kinh te quoc dan r \ Trude het toi xin chan cam on quy Thay Co giao Truong Dai r r a hoc Kinh te quoc dan, dac biet la nhung Thay Co giao da tan tinh day bao r cho toi sudt thbi gian hoc tap tai Truong Toi xin gui lbi biet on sau sac den TS Tran Kim Chung da danh nhieu Z ~ thbi gian va tarn huyet hudng dan nghien cuu va giup toi hoan luan van tot nghiep Nhan day, toi xin chan cam on Ban giam hieu Truong Dai hoc r r a Kinh te quoc dan, cung quy Thay Cd giao Vien Dao tao sau dai hoc Truong z Dai hoc Kinh te quoc dan da tao rat nhieu dieu kien de toi hoc tap va hoan a r r a a tot khoa hoc Dong thbi, toi cung xin cam on dong nghiep cua toi, cac nha khoa hoc, a A A A chuyen gia dau nganh ve linh vuc dat dai da tao dieu kien cho toi nghien r cuu, tham khao noi dung, du lieu de thirc hien luan van a r r az Mac du toi da co nhieu co gang hoan thien luan van bang tat ca sir nhiet tinh va nang luc cua minh, nhien khong the tranh khbi nhung thieu sot, rat mong nhan dupe nhung dong gop quy bau cua Thay Co giao va cac ban./ MUC • LUC • Trang Danh muc cac chir viet tat Danh muc Bang Tom tat Luan van MO DAU ’ Chwo’ng 1: CO SO KHOA HOC CUA KHAI THAC NGUON LUC TAI CHINH TlfDAT DAI 1.1 Khai niem va dac diem khai thac nguon lire tai chinh tir dat dai 1.1.1 Khai niem ve nguon lire tai chinh tir dat dai va khai thac nguon lure tai chinh tir dat dai 1.1.2 Dac diem cua khai thac nguon lire tai chinh tir dat dai 1.2 Vai tro cua khai thac nguon lu*c tai chinh tir dat dai nen KTTT 10 1.2.1 Khai thac nguon lire tai chinh tir dat dai la bien phap gop phan tang nguon thu cho NSNN 10 1.2.2 Khai thac nguon lire tai chinh tir dat dai gop phan vao viec nang cao hieu qua sir dung dat dai 12 1.2.3 Khai thac nguon lire tai chinh tir dat dai gop phan vao viec nang cao kha nang dau tu xay dirng phat trien ket cau tang KTXH 13 1.2.4 Khai thac nguon lire tai chinh tir dat dai hieu qua se gop phan vao viec dieu tiet thi truong BDS 14 1.3 Cac phu’o’ng phap khai thac khai thac nguon lire tai chinh tir dat dai va tieu chi danh gia hieu qua 10 1.3.1 Phuong thuc khai thac nguon lire tai chinh tir dat dai 10 1.3.2 Tieu chi danh gia hieu qua khai thac nguon lire tai chinh tir dat dai 18 1.4 Cac nhan to anh hubng den kha nang va hieu qua khai thac nguon lire tai chinh tir dat dai 27 1.4.1 Cac nhan to khach quan 27 1.4.2 Cac nhan to chu quan 28 1.5 Kinh nghiem quoc te ve khai thac nguon lire tai chinh tir dat dai 32 1.5.1 Khai thac nguon lire tai chinh tir dat dai o Trung Quoc 33 1.5.2 Khai thac nguon lire tai chinh tir dat dai o Thai Lan 35 1.5.3 Bai hoc kinh nghiem cho viec khai thac nguon lire tai chinh tir dat dai doi voi Viet Nam 37 CHUONG 2: THUC TRANG KHAI THAC NGUON LlTC TAI CHINH TIT DAT DAI O VIET NAM NHUNG NAM DOI MOI 40 2.1 He thong chinh sach cua Viet Nam tao co' so' phap Iy cho viec thuc hien khai thac nguon lure tai chinh tir dat dai tir 2004 den 40 2.1.1 Cliinh sach thu tir viec giao dat, cho thue dat va chuyen muc dich str dung dat 40 2.1.2 Chinh sach thu thue ve dat dai .44 2.1.3 Chinh sach ve gia dat, khung gia, bang gia dat 46 2.1.4 Chinh sach gop von lien doanh bang gia tri quyen sir dung dat 48 2.1.5 Chinh sach xac dinh gia tri quyen sir dung dat tinh vao gia tri doanh nghiep co phan hoa .49 2.1.6 Chinh sach ve kinh doanh bat dong san 50 2.2 Ket qua khai thac nguon luc tai chinh tir dat dai 52 2.2.1 Ket qua khai thac nguon lire tai chinh tir dat dai qua cac khoan thu tien sir dung dat, tien thue dat Nha nude giao dat, cho thue dat 54 2.2.2 Ket qua khai thac nguon lire tai chinh tir dat dai qua cac khoan thu tir thue lien quan den dat dai 55 2.2.3 Ket qua khai thac nguon lire tai chinh tir dat dai thong qua co phan hoa, giao, ban doanh nghiep nha nude 57 2.2.4 Ket qua thue hien hinh thue khai thac nguon luc tai chinh tir dat dai thong qua gop von bang gia tri quyen sir dung dat 61 2.2.5 Ket qua khai thac nguon lire tai chinh tir dat dai thong qua hinh thue sap xep lai, xir ly co so nha, dat thuoc sd huu nha nude 64 2.2.6 Ket qua thue hien khai thac nguon luc tai chinh tir dat dai qua hinh thue dau gia quyen su dung dat, doi dat lay tang 65 2.3 Danli gia hieu qua khai thac nguon luc tai chinh tir dat dai o’ Viet Nam tir nam 2005 - 2010 70 2.3.1 Nhung ket qua dat duqc 70 2.3.2 Nhung han che viec khai thac nguon luc tai chinh tir dat dai d Viet Nam 78 2.3.3 Nguyen nhan cua nhung han che ve khai thac nguon lire tai chinh tir dat dai 84 Ch iron g 3: NHLfNG GIAI PHAP CHU YEU NHAM NANG CAO HIEU QUA KHAI THAC NGUON LUC TAI CHINH ITDAT DAI O VIET NAM GIAI DOAN 2011 - 2020 88 3.1 Quan diem, ph irong huong khai thac nguon luc tai chinh tir dat dai de nang cao hieu qua khai thac nguon luc tai chinh tir dat dai 88 3.1.1 Quan diem chung quan ly, sir dung dat dai 88 3.1.2 Quan diem ve khai thac nguon luc tai chinh tir dat dai d Viet Nam 89 3.1.3 Dinh hudng khai thac nguon luc tai chinh tir dat dai d Viet Nam giai doan 2011 - 2020 de nang cao hieu qua khai thac nguon luc tai chinh tir dat dai 90 3.2 Du’ bao ve kha nang khai thac nguon luc tai chinh tir dat dai o' Viet Nam den nam 2020 91 3.3 Mot so giai phap nham nang cao hieu qua khai thac nguon 97 lye tai chinh tir dat dai o’ Viet Nam giai doan 2011 - 2020 95 3.3.1 Hoan thien he thong quy hoach tong the dat dai tren pham vi ca nude 95 3.3.2 Hoan thien he thong co che chinh sach true tiep nang cao hieu qua khai thac nguon lire tai chinh tir dat dai .~ 97 3.3.3 Hoan thien chinh sach ho tro nham nang cao hieu qua khai thac nguon lire tai chinh tir dat dai 101 3.3.4 Nhom giai phap ve to chuc thue hien 102 3.4 Kien nghi 109 KET LU AN ’ 110 DANH MUC TAI LIEU THAM KHAO CAC CH O' VIET TAT TRONG LUAN VAN BBS : Bat dong san GCN : Giay chung nhan KTTT : Kinh te thi trirong r KTXH : Kinh te - xa hoi NSNN : Ngan sach nha ntroc N QSD : Quyen sir dung r SXKD : San xuat kinh doanh UBND : Uy ban nhan dan XHCN : Xa hoi chu nghia DANH MUC CAC BANG STT Trang NOI DUNG 53 Bang 2.1 Ket qua thu NSNN tir dat dai giai doan 2005-2010 Bang 2.2 Thu tien str dung dat, tien thue dat giai doan 2005 - 2010 54 Bang 2.3 Cac khoan thu lien quan den dat dai giai doan 2005 - 2010 56 Bang 2.4 Tinh hinh sap xep lai, xtr ly co so nha dat thuoc so huu NN 64 Bang 2.5 Bien dong su dung dat thdi ky 2005 - 2010 cua ca nude 72 Bang 3.1 Quy hoach su dung dat den 2020 cua ca nude 92 Bang 3.2 Ke hoach su dung dat nam (2011-2015) cua ca nude 93 Bang 3.3 Du tinh dien tlch dat cd the khai thac nguon luc tai chinh 94 Bang 3.4 Du kien thu NSNN tir dat dai den nam 2020 95A r r r TRUING DAI HOC KINH TE QUOC DAN NGUYEN THI THU THUY GIAI PHAP NANG CAO HIEU QUA KHAI THAC NGUON LUC • TAI CHINH TU DAT DAI VIET • NAM GIAI DOAN 2011-2020 Chuyen nganh: Kinh te va Quan ly dia chinh TOM TAT LUAN VAN THAC SI • • Ha Noi, nam 2012 TOM TAT LUAN VAN Tinh cap thiet cua de tai nghien cuu Dat dai la nguon tai nguyen co han ve so lirong, nen viec quan ly, su dung dat dai co hieu qua, tao dupe nguon tai chinh toi da la van de ma Chinh phu cac quoc gia quan tarn va duoc bao ve chat che bang luat phap Dat dai la nguon luc quan cua dat nude qua trinh phat trien Nha nude quan ly, khai thac dat dai thong qua viec ban hanh co che, chinh sach quan ly bang luat phap Viec khai thac nguon lire tai chinh tir dat dai mot each hieu qua la van de Chinh phu dang rat quan tarn va la yeu cau het sue cap thiet, doi hoi phai duoc nghien cuu va tim cac giai phap khai thac nguon lire tai chinh tir dat dai hieu qua Do chinh la ly Luan van chon de tai "Giai phap nang cao hieu qua khai thac nguon lire tai chinh tu dat dai d Viet Nam giai doan 2011 - 2020" lam de tai nghien cuu cua luan van thac sy kinh te Thai gian qua, nhieu td chuc, tac gia, nhom tac gia da co nghien cuu ve khai thac nguon lire dat dai nhung dudi goc rieng nhu khai thac nguon lire tai chinh tir dat dai tac dong den tang trudng va giam ngheo, hay khai thac nguon lire tai chinh tir dat dai d pham vi hep mot vung, mot dia phuang, hay hoi thao ban ve cac chinh sach tai chinh dat dai phuc vu phat trien kinh te va an sinh xa hoi, dau tu phat trien tang O day, Luan van dua mot so noi dung ve co sd khoa hoc cua khai thac nguon lire tai chinh tir dat dai noi chung Danh gia thuc trang khai thac nguon lire tai chinh tu dat dai d Viet Nam nhung nam doi moi va dua dinh huong, giai phap nang cao hieu qua khai thac nguon luc tai chinh tir dat dai d Viet Nam den nam 2020 Muc tieu nghien cuu cua luan van He thong hoa va phan tich co so khoa hoc, nhung van de lien quan den khai thac nguon lire tai chinh tir dat dai nhu ban chat, vai tro, cac hinh thuc khai thac, tieu chi danh gia hieu qua khai thac nguon lire tai chinh tir dat dai va nhung nhan to anh hucrng den kha nang va hieu qua khai thac nguon luc tai chinh tu dat dai 100 cung nhu khai thac nguon luc tai chinh tu dat dai doi voi doi tuong can co chinh sach dieu chinh Day chinh la nguon thu cho NSNN va no lam gia tang kha nang khai thac nguon luc tai chinh tu dat dai phuc vu phat trien KTXH cua dat nudc - Giai quyet hai hoa moi quan he ve loi ich giua nha nudc, ngudi co dat bi thu hoi va tao dieu kien thuan loi de nha dau tu trien khai duoc du an, cu the: +) To chuc kinh te nudc va nudc ngoai duoc giao dat, cho thue dat de thuc hien du an xay dung nha d thi nop tien su dung dat, tien thue thue dat mot lan vdi cac chinh sach thu la ngang +) Ddi vdi dat SXKD thong nhat vdi doi truong nudc va nudc ngoai duoc chon hinh thuc thue dat tra tien mot lan hoac tra tien thue dat hang nam Viec thuc hien nghia vu tai chinh vdi nha nudc theo co che gia thi trudng va nha dau tu duoc tru toan bo cac khoan chi phi da ung trudc de thuc hien boi thudng, giai phong mat bang tao su song phang, minh bach giua nha nudc va nha dau tu +) Doi vdi ho gia dinh, ca nhan dang quan ly, su dung dat bi nha nudc thu hoi phai duoc boi thudng, ho tro, tai dinh cu va md rong khung chinh sach ho tro de tao dieu kien cho cac ho dan on dinh ddi song, chuyen doi nghe - Ra soat lai cac muc uu dai ve mien giam tien su dung dat, tien thue dat de xu ly theo hudng: +) Neu da uu dai qua gia dat thi bo quy dinh ve muc uu dai cu the theo phap luat ddu tu va nguoc lai de tranh su uu dai lan Dong thdi nen bo quy dinh ve mien toan bo tien su dung dat, tien thue dat cho ca ddi du an va thuc hien giao dat tien thuc hien thuc te cua du an Bdi hien cac dia ban co dieu kien KTXH kho khan hoac dac biet kho khan gia dat de tinh thu tien su dung dat, tien thue dat rat thap, nhung cac du an lai hudng them quy dinh ve uu dai dau tu (duoc mien toan bo hoac duoc giam tu 20% - 70% tien su dung dat; mien tien thue dat cho ca ddi du an hoac mien tu nam - 15 nam tien thue dat ke tu 101 xay dung ca ban hoan thanh) dan den nhieu truong hup chu dau tu chiem dung dat 3.3.3 Hoan thien chinh sach hd tru nham nang cao hieu qua khai thac nguon luc tdi chinh tu dat dai Thu nhat, tiep tuc day manh viec sap xep lai, xu ly nha, dat thuoc so huu nha nuoc Giam sat, day nhanh viec thuc hien nghiem phuong an sap xep lai, xu ly nha dat da dupe cap co tham quyen phe duyet, truong hop can thiet thi dieu chinh phuong an nham khai thac, su dung dat dai co hieu qua, dong thdi tang hieu qua khai thac nguon luc tai chinh tu dat dai doi vdi co sd nha ddt Mot cac phuong phap can quan tam thuc hien la viec to chuc hoi thao tao dieu kien cho cac dia phuong, Bo, ban nganh trao ddi kinh nghiem, day nhan tidn sap xep lai, xu ly nha, dat ca nudc dupe kha thi hon va hieu qua hon Mat khac phai kiem soat chat che viec tham dinh nhu cau dau tu cac du an dupe su dung von tu nguon kinh phi thu dupe tu viec sap xep nha dat tranh trudng hop dau tu sau sap xep khdng hieu qua, hao ton nguon luc de dam bao viec khai thac nguon luc tai chinh tu dat dai ddi vdi cac co sd nha dat dupe hieu qua Rieng doi vdi Tong cong ty, Tap doan kinh te cua nha nudc can phai xac dinh cu the nhu cau su dung dat cho tung giai doan theo chien lupc, dinh hudng phat trien cua don vi dupe cap co tham quyen phe duyet Viec cho phep chuyen muc dich su dung dat phai tuan thu theo dung quy hoach va phai phu hop vdi chuc nang, nganh nghe kinh doanh chinh cua don vi Khdng cho phep chuydn Muc dich su dung dat de lien doanh, lien ket vdi doanh nghiep khac thuc hien du an kinh doanh khdng phu hop vdi chuc nang, nganh nghe kinh doanh chinh cung nhu chien lupc phat trien cua don vi Ngoai ra, day manh viec ban, chuyen nhupng theo hinh thuc dau gia doi vdi cac co sd nha dat ddi du, su dung khdng hieu qua, su dung khdng dung muc dich hoac de nghi chuyen muc dich khdng phu hop vdi chuc nang, nganh nghe 102 kinh doanh chinh cua don vi Dong thdi nang muc ho tro trd lai tu so tien thu duoc tir ban tai san tren dat, chuyen nhuong QSD dat cho don vi Doi vdi co sd nha dat hien dang sir dung khong phu hop vdi quy hoach sir dung dat, quy hoach xay dung thi thi khan truong lap phuong an xir ly theo quy dinh Trudng hop don vi thuc hien khdng nghiem tuc thi thuc hien thu hoi theo quy dinh cua phap luat ve dat dai Kien quyet thu hoi cac co sd nha dat sir dung sai muc dich, cho thue, cho muon khdng dung chuc nang kinh doanh Thu hai, tiep tuc day manh viec thuc hien di doi cac co sd gay o nhiem mdi trudng va cac co sd phai di doi theo quy hoach xay dung thi nham nang cao hieu qua sir dung dat, khai thac nguon lire tai chinh tir dat dai chuyen muc dich sir dung dat dong thdi dam bao viec sir dung dat theo dung quy hoach va giai quyet dupe van de o nhiem mdi trudng d khu vuc thi lang phi, sau muc dich va cd phuong an cu the de khai thac, sir dung cd hieu qua doi vdi dat sau thu hoi Thu tu, khan truong hoan thien co sd du lieu quoc gia ve dat dai chi tiet den tirng o, tung thira tren pham vi ca nudc, can cap nhat thudng xuyen hien trang sir dung dat, quy hoach, Ke hoach sir dung dat, gia dat va vung gia tri, dang ky QSD dat va cac giao dich vd ddt dai 3.3.4 Nhom giaiphap ve td chuc thuc hien 3.3.4.1 Giai phap ve thirc hien boi thudng, ho tro va tai dinh cu Doi vdi boi thudng, ho tro va tai dinh cu cua du an ma doanh nghiep tir thoa thuan, de giu on dinh mdi trudng dau tu va doanh nghiep dan thich ung vdi hoat dong cua KTTT, can cd nhung co che ho tro cho doanh nghiep giai doan dau thuc hien chinh sach mdi nhu mot sd trudng hop nha nudc tham gia ho tro doanh nghiep thu hoi dat Nha nudc thuc hien viec se tao dieu kien thuan loi hon cho cac nha dau tu, thuc day thi trudng dat dai phat trien, tao nguon thu cho NSNN 103 Dong thoi can phai lam rd truong hop nao thi nha nuoc dung thu hoi dat, trudng hop nao la thoa thuan dan sir giua ngudi co dat va ngudi co nhu cau su dung dat theo hudng nha nudc chi thu hoi dat ddi vdi du an phuc vu quoc phdng, an ninh, tang co sd va du an quan cua quoc gia, du an khu kinh te, khu cong nghiep, khu cong nghe cao, khu che xuat Ddi vdi cac du an phat trien kinh te khac, nha dau tu va ngudi cd QSD dat tu thoa thuan Ddi vdi van de boi thudng, ho tro nha nudc thu hoi dat phai dam bao nguyen tac nha nudc thu hoi dat cua ngudi dang su dung vao muc dich nao thi duoc boi thudng bang viec giao dat moi cd cung muc dich su dung, neu khong cd dat de boi thudng thi dupe boi thudng bang gia tri QSD dat tinh theo gia ddt thudng thi dupe xem xet ho tro Tuy nhien de hai hoa lpi ich giua nha nudc va ngudi cd dat bi thu hoi, Chinh phu md rong khung chinh sach ho tro, nhat la doi vdi trudng hop thu hoi dat nong nghiep dan den thuc te nhieu trudng hop cac ho nong dan bi thu hoi dat dupe den bu mot so tien ldn nhung str dung khong hieu qua nen ddi song van bap benh Vi the can luat hoa quy dinh va can co quy dinh ddi vdi sd tien dupe ho tro chuyen ddi nghe va tao viec lam khong chi tra true tiep cho cac ho bi thu hoi dat ma dupe su dung de gop von vao du an dau tu tren dat hoac dupe gtri vao ngan hang de hudng lai suat, trudng hop ngudi cd dat bi thu hoi cd phuong an dau tu cu the se dupe str dung ngudn tien de dau tu Ben canh do, can chuyen viec giai phdng mat bang cho cac to chuc chuyen nghiep thuc hien nhu Quy phat tien dat hoac doanh nghiep chuyen den bu giai toa, sau nha nudc thuc hien giao dat, cho thue dat cho nha dau tu Ngoai ra, cong khai, minh bach viec ap gia boi thudng tinh quy ddi tien boi thudng, ho tro, tai dinh 104 trach nhiem cua cac cu quan viec van dong, giai thich, giai quyet thac muc • r r r \ khieu nai cua ngudi dan lien quan den thu hoi dat 3.3.4.2 Giai phap khai thac nguon luc tu quy dat de dau tu, nang cap ket cau tang Thdi gian qua cu che su dung quy dat tao von dau tu xay dung cor sd tang la mot chinh sach rat tot de khai thac nguon luc tai chinh tu dat dai, nhfit la r e > o r \ doi vdi cac dia phuong co nguon von dau tu cua ngan sach co han De viec su dung quy dat tao von dau tu xay dung cu sd ting duoc tidp tuc thuc hien thi can sdm nghien cuu ban hanh chinh sach mdi quy dinh viec su r r a r a dung quy dat tao von xay dung cu sd tang theo hinh thuc dau thau du an va dau gia QSD dat cung mot goi thau Can cho phep da dang cac to chuc, ca nhan co nang luc tai chinh thuc te du manh co the tham gia vao cac du an ddi QSD dat lay tang, nhat la nhung dia phuong cdn co trinh phat trien thap Khi nguon luc ngan sach cdn han che, nhu cau dau tu phat trien ldn, nhu vay de bien QSD dat thuoc sd huu nha nudc phat huy dupe hieu qua thuc te cua nd thi can cd quy che thong thoang, phan cap cho dia phuong cd the xa hoi hoa dupe cong tac thu hut nguon luc tai chinh thong qua ddi dat lay tang Neu thuc hien dupe nhu vay se giam bdt ganh nang cho NSNN ve dau tu ket cau tang Ben canh do, viec khai thac nguon luc tai chinh tu quy dat hai ben dudng md rong hoac xay dung mdi cac tuyen dudng giao thong thi va khu dan cu nong thon mac du da cd de cap nhung quy dinh cdn chung chung nen thuc te rat it dia phuong ap dung Song xet ve mat kinh te, neu thuc hien tdt viec khai thac quy dat hai ben dudng se mang lai hieu qua ldn, dieu tiet dupe dia to chenh lech tir dat dai thong qua viec nha nudc dau tu chi phi lam dudng mang lai, dong thdi dam bao cong bang xa hoi Do vay, can luat hoa quy dinh bat buoc de cac dia phuong thuc 105 dien tich hai ben dudng, thuc hien boi thuong, ho tra, tai dinh cu theo dung quy dinh, sau thuc hien dau gia QSD dat de dieu tiet khoan chenh lech sinh lai tir viec nha nudc da chi phi dau tu tang vao NSNN tao nguon vdn de dau tu tang Ngoai ra, viec khai thac nguon luc tai chinh tir tai san ket cau tang, nhat la tang giao thong dudng bo cung duoc coi la mot hinh thuc gian tiep khai thac nguon luc tai chinh tir dat dai Vi giua dat dai va ket cau tang giao thong dudng bo cd mdi quan he mat thiet vdi Ddt dai vira la ca sd vira la nguon luc cd the khai thac tao vdn dau tu de xay dung ket cau tang giao thong dudng bo Dong thbi, viec xay dung ket cau tang, nhat la doi vdi tang giao thong dudng bo, gop phan nang cao hieu qua khai thac, sir dung dat dai Do do, r x r r x doi vdi viec khai thac nguon lire tai chinh tu tai san ket cau tang giao thong dudng bo, cd the thirc hien theo cac phuong thuc sau: (i) Ban quyen thu phi sir dung tai san ket cau tang giao thong dudng bo mot khoang thai gian nhat dinh Viec ban quyen thu phi sir dung tai san ket cau tang giao thong dudng bo duoc thuc hien thong qua hinh thuc dau gia To chuc, ca nhan mua quyen thu phi tai san ket cau tang giao thong dudng bo se duoc nha nudc bao ve quyen va lai ich hap phap thuc hien bao tri tai san ket cau tang giao thong dudng bo, duoc thu phi sir dung tai san ket cau tang giao thong dudng bo cua quyet dinh cua ca quan cd tham quyen, dupe chu dong thuc hien cac bien phap quan ly nham bao dam dung cap ky thuat cua tai san ket cau tang giao thong dudng bo ban, dupe uu dai ve dat dai lien quan den tai san ket cau tang giao thong dudng bo dupe mua quyen thu phi, thue va cac khoan khac theo quy dinh cua phap luat cd lien quan Dong thdi, dupe khai thac, bao tri, bao ve tai san ket cau tang giao thong dudng bo theo dung hop dong da ky ket (ii) Cho thue quyen khai thac tai san ket cau tang giao thong dudng bo Viec cho thue quyen khai thac tai san ket cau tang giao thong dudng bo dupe thuc hien thong qua hinh thirc dau gia Thdi han cho thue tai san ket cau tang 106 giao thong dubng bo dupe xac dinh cho tung hop dong thue, nhien toi da khong keo dai 10 nam To chuc, ca nhan thue quyen khai thac tai san ket cau tang giao thong dubng bo duoc nha nuoc bao ve quyen va lpi ich hop phap thuc hien khai thac tai san ket cau tang giao thong dubng bo (iii) Chuyen nhuong co thoi han tai san ket cau tang giao thong dubng bo Phuong thuc chuyen nhuong cung dupe thuc hien thong qua hinh thuc dau gia Thoi han chuyen nhuong co thoi han tai san ket cau tang giao thong dubng bo dupe xac dinh cu the tung Hop dong chuyen nhuong nhung toi da khong qua 50 nam Nha dau tu mua co thoi han tai san ket cau tang giao thong dubng bo se dupe nha nudc bao ve quyen va lpi ich hop phap thuc hien khai thac, bao tri, bao ve tai san ket cau tang giao thong dubng bo, dupe quyet dinh thu phi su dung tai san ket cau tang giao thong dubng bo sau co y ki6n thoa thuan cua co quan co tham quyen, dupe chu dong thuc hien cac bien phap quan ly nham bao dam cap ky thuat cua tai san ket cau tang giao thong dubng bo dau tu xay dung, dupe uu dai ve dat dai, thue va cac khoan phi khac theo quy dinh cua phap luat co dubng bo thuc hien dau tu xay dung, cai tao, nang cap tai san ket cau tang giao thong dubng bo da mua theo quy hoach, dung 16 trinh cam ket tai hop dong, thuc hien khai thac, bao tri, bao ve tai san ket cau tang giao thong dubng bo theo hop dong da ky ket (vi) Khai thac cac dich vu doc tuyen dubng bo: nha nudc giao cho cac to chuc, ca nhan khai thac dich vu doc tuyen dubng bo thuoc pham vi quan ly nhu tram xang dau, tram dung xe, cac cong trinh khac ; so tien thu dupe tu khai thac cac dich vu doc tuyen dubng bo dupe su dung de dau tu ket cau tang giao thong (v) Thuc hien giao dat, cho thue dat da dupe quy hoach cho nha dau tu de thuc hien dau tu toan bo theo quy hoach da dupe phe duyet, bao gom ca ■v r r \ phan dau tu co sb ket cau tang 107 3.3.4.3 Giai phap ve thu hoi dat sir dung lang phi, sai muc dich Thai gian qua viec quy dat, dac biet dat tai cac thi lan bi su dung kem hieu qua hoac sai muc dich kha bien Thuc hien cho thay co mot nghich ly la ben canh rat nhieu doanh nghiep nha nudc duoc cap QSD dat vdi so luong quy dat rat ldn nhung su dung khdng hieu qua, cd nhieu doanh nghiep khac khdng cd dat de thuc hien SXKD Vi vay, de dam bao quy dat duoc su dung cd hieu qua nhat, thong qua nha nudc huy dong dupe nguon tai chinh tu dat dai mot each tdi da thi nha nudc can kien quyet co nhung bien phap thu hoi dat chua sir dung de khai thac, su dung cd hieu qua ddi vdi dat hien cac to chuc, ca nhan dang su dung khdng hieu qua, su dung sai muc dich de giao, cho cac to chuc, ca nhan khac su dung dung muc dich va hieu qua han 3.3.4.4 Giai phap ve dau gia QSD dat giao dat, cho thue dat Can phai day manh hon nua viec dau gia QSD dat nhdm dam bao tinh cong khai, minh bach, binh dang viec tiep can dat dai ddi vdi cac doi tuong co nhu cau su dung dat Ddi vdi quy dat cong thi thuc hien triet de dau gia de giao dat, cho thue dat ke ca trudng hop chuyen muc dich su dung dat, chuyen tu thue dat sang giao dat va ngupc lai Tuy nhien, viec xac dinh gia khdi diem de dua ban dau gia ddi vdi cac co sd nha dat thuoc sd huu nha nudc khdng nen chi chu qua muc den viec tang thu tdi da cho NSNN ma nen cd quan diem edi md hon theo hudng lam cd the nhanh chong dua quy dat va dau tu, khai thac, su dung dem lai hieu qua KTXH cao nhat tren co sd dam bao mot each hap ly lai ich giua nha nudc va nha dau tu Viec dau thau du an cd sir dung dat chi nen thuc hien mot sd trudng hap dac biet va viec khai thac sir dung dat phai theo dung tinh than cua dau thau la cong khai, minh bach va hieu qua nhat Dong thdi can md rong chinh sach dau gia giao dat co thu tien su dung dat, cho thue dat ddi vdi ca dat chua giai phong mat bang 108 Ngoai ra, de tranh that thu cho NSNN va nha nudc chu dong hon viec cai thien mdi trudng dau tu giao dat, cho thue dat qua khau trung giao la cac cong tu dau tu phat trien nha, cong ty dau tu xay dung khu cong nghiep Cac tinh, true thuoc Trung uong nen thuc hien giao ddt thong qua ddu gia QSD dat, quyen thue dat; nha nudc dau tu xay dung co sd tang va true tiep x r cho nha dau tu thue dat 3.3.4.5 Giai phap thuc day thi trudng BDS phat trien lanh manh Thuc trang cua thi trudng BDS noi chung va hoat dong cua cac doanh nghiep kinh doanh BDS thdi gian qua la co hoi di nhin nhan, phan tich, danh gia lai mot each toan dien, sau sac tu phia co quan quan ly nha nudc cung nhu cac chu the tham gia thi trudng Ben canh nhung giai phap ma Chinh phu da dua nham thuc day thi trudng BDS phat trien lanh manh, de nang cao hieu qua khai thac nguon luc tai chinh tir dat dai, can tap trung vao mot so giai phap mang tinh ky thuat sau: (i) Thuc hien toan khdng dung tien mat giao dich BDS va cd che tai dang ky bien dong ve giao dich BDS nham tranh that thu thud (ii) Tang cubng cong tac quan ly, kiem soat thi trubng BDS, nang cao vai trd, trach nhiem cua cac co quan quan ly nha nudc d Trung uong viec kiem tra, tham dinh viec dau tu, vay von ngan hang doi vdi cac du an phat trien nha d, dau tu BDS de dam bao nha dau tu co du nang luc thuc hien du an (iii) Thuc hien tai co cau hang hoa BDS cho phu hop vdi nhu cau cua thi trubng, dong thbi day manh phat trien cac loai hinh nha b xa hoi co su tham gia, dieu tiet cua nha nudc de dap ung nhu cau nha b cho cac doi tuong kho khan ve nha b, gop phan thuc day phat trien kinh te, bao dam an sinh xa hoi 3.3.4.6 Giai phap ve cai each thu tuc hanh chinh Tiep tuc cat giam thu tuc hanh chinh lien quan den viec giao dat, cho thue dat, chuyen muc dich sii dung dat theo hudng don gian hoa nhung phai dam bao dung trinh tu theo quy dinh cua phap luat Thuc hien soat lai co che phoi hop 109 va quy dinh rd trach nhiem, rut ngan thdi han luan chuyen ho so giua cac co quan thue, tai chinh, tai nguyen va moi trudng viec xac dinh nghia vu tai chinh dat dai de to chuc, ca nhan nop tien su dung dat, tien thue dat, tien chuyen muc dich sir dung dat Tung budc thuc hien tin hoc hoa, ung dung cong nghe thong tin viec giai quyet cac thu tuc hanh chinh lien quan den giao dat, cho thue dat, chuyen muc dich su dung dat, chuyen nhuong QSD dat va thuc hien nghia vu tai chinh dat dai co lien quan 3.4 Kien nghi: Ngoai cac giai phap Luan van de xuat de nang cao hieu qua khai thac ngudn luc tai chinh tu dat dai d Viet Nam giai doan 2011 - 2020 neu tren, thdi gian toi Quoc hoi dang xem xet viec sua doi Luat Dat dai nam 2003 can luu y sua ddi bo sung cac quy dinh ve tai chinh dat dai, hinh thuc su dung dat, co che quan ly dat dai de phu hop vdi thuc tien dong thdi khai thac hieu qua ngudn lire dat dai dac biet la khai thac hieu qua gia tri sir dung dat thong qua viec giao dat, cho thue dat cho cac to chuc, ho gia dinh, ca nhan su dung tren dia ban ca nudc ddi vdi tat ca cac loai dat Mat khac can nghien cuu sua ddi quy dinh ve thue, dac biet la viec thu thue BDS, tang cudng viec danh thue luy tien ddi vdi BDS de nang cao hieu qua viec su dung khai thac BDS, dieu cd nghia la khai thac hieu qua ngudn luc tai chinh tu dat dai 110 KET LUAN Dat dai, khai thac nguon lure tai chinh tir dat dai luon giu vi tri quan trong doi song kinh te, xa hoi cua mot quoc gia Trong thdi gian qua, cung vdi su doi mdi chung cua dat nudc, viec xay dung chinh sach, nhdt la cac chinh sach tai lam thuc day nguon tiem nang tir dat dai, cu the cac chinh sach ve gia dat, co che tao von tir quy dat xay dung co sd tang, ddu gia QSD ddt, ddu thdu du an cd sir dung dat, gop von lien doanh bang gia tri QSD dat, sap xep tru sd nha dat cua cac Tap doan, Tong cong ty nha nudc da ducrc quy dinh cu the, duoc Chinh phu va dia phuong trien khai thuc hien quyet liet Qua qua trinh nghien cuu nghiem tuc co sd khoa hoc va thuc tien ve khai thac nguon luc tai chinh tir dat dai, de tai: "Giai phap nang cao hieu qua viec khai thac nguon luc tai chinh tir dat dai d Viet Nam giai doan 2011 - 2020" da thuc hien tong hop nhung co sd khoa hoc ve nguon luc d4t dai, chinh sach tai chinh khai thac nguon lire dat dai, cu the da neu len dupe khai niem, ban chit, vai tro cua nguon luc tai chinh tir dat dai va khai thac nguon luc tai chinh tir dat dai, dong thoi dua dupe cac phuong phap khai thac nguon luc tai chinh tir dat dai, tieu chi danh gia hieu qua khai thac nguon luc tai chinh tir dat dai cung nhung nhan to anh hudng den kha nang va hieu qua khai thac nguon luc tai chinh tir dat dai Luan van dua mot so kinh nghiem ve khai thac nguon luc tai chinh tir dat dai d Trung Quoc, Thai Lan tir rut bai hoc cho Viet Nam viec khai thac nguon luc tai chinh tir dat dai cd hieu qua Tren co sd phan tich he thong chinh sach tai chinh ddi vdi dat dai hien hanh cua Viet Nam, tao co sd phap ly cho viec thuc hien khai thac ngudn luc tai chinh tir dat dai, nhu cac chinh sach thu tir viec giao dat, cho thue dat va chuyen muc dich sir dung dat, chinh sach thue ve dat dai, chinh sach ve gia dat, khung gia, bang gia dat, chinh sach gop von lien doanh bang gia tri quyen sir dung dat, chinh sach ve kinh doanh bat dong san Cung vdi viec phan tich, danh gia thuc trang Ill X r f khai thac nguon luc tai chinh tu dat dai d Viet Nam, Luan van da dua ket qua khai thac ngudn luc tai chinh tir dat dai theo nhung chinh sach da trien khai Dong thdi Luan van dua nhung han che va cac kha nang co thd nang cao hieu qua khai thac ngudn luc tai chinh tir dat nhirng nam toi, tir de xuat cac giai phap tai chinh ddi vdi dat dai nham khai thac tot ngudn noi luc dat dai de phuc vu su nghiep phat trien kinh te dat nudc Tuy nhien, ngudn luc tai chinh tir dat dai la van de phuc tap, van dong va phat trien khong ngirng dudi tac dong cua luc lupng san xudt va cac quy luat cua thi trudng, vay luan van mdi chi budc dau tham gia vao luan giai Viec nghien cuu ve khai thac ngudn lire tai chinh tir dat dai can dupe tiep tuc bo sung hoan thien va phat trien d cac de tai nghien cuu tiep theo./ DANH MUC TAI LIEU THAM KHAO r r Ban Chap hanh Trung uong Dang (2012), thong bao ket luan tai Hoi nghi lan thic 5, lan thu: khoa XI, Ha Noi Ban Chi dao tong ket Nghi quyet Trung uong (khoa IX) (2012), bao Cac Nghi dinh, Quyet dinh, Thong tic hudng dan thi hanh Luat dat dai 2003, Nxb Chinh tri quoc gia, Ha Bo Tai nguyen va Moi trudng (2009), Noi Bo Tai nguyen va Mdi trudng - Tong cue quan ly dat dai (2010), Bat dai va cac vdn ban hudng dan thi hanh, Luat Nxb Tai nguyen va Mdi trudng, Ha Noi Bao cao tong ket thi hanh Luat Bat dai nam 2003 va dinh hudng sua doi Luat Bat dai nam 2003, Ha Noi tai chinh dat dai, gid dat va ca che chinh sach boi thudng, ho tra, tdi dinh cu, Ha Noi Bo Tai nguyen va Moi trudng (2012), r r Bo Tai nguyen va Mdi trudng (2012), \ r nghien cuu mot so giai phap ve chinh sach tdi chinh gop phan thuc day suphat trien cua thi trudng bat dong san a Viet Nam, Ha Noi Bo Xay dung (2012), ■\ r Khai thac nguon luc tdi chinh tic dat dai va tdi san nha nudc phuc vu phat trien kinh te - xa hoi giai doan 2011 — 2020, Ha Noi Cue Quan ly cong san - Bo Tai chinh (2002), Vdn kien Hoi nghi lan thu Ban Chap Dang Cong san Viet Nam (2003), hanh Trung uong khoa IX, Nxb Chinh tri quoc gia, r 10 Dang Cong san Viet Nam (2011), Ha Noi r Chien luoc phat trien kinh te - xa hoi, r Nxb Chinh tri quoc gia, Ha Noi r 11 Dang Vo (2012), r x r kinh nghiem quoc te ve quan ly gid dat, Ha Noi 12 Hien phap nudc Cong hoa xa hoi Chu nghia Viet Nam nam 1992 (1993), Nxb Chinh tri quoc gia, Ha Noi r a ddi mdi phap luat ve tai chinh dat dai, 13 GS.,TS Dang Hung Vo (2012), Ha Noi ddi mdi chinh sach , phap luat tai chinh dat daiphuc vu phat trien kinh te va an sinh xa hoi, Ha Noi 14 GS.,TS Vuong Dinh Hue (2012), r r 15 Le Quang Thuan, Hoang Thi Minh Hoa, Nghiem Thi Thuy Hang, r r a kinh nghiem quoc te ve thu tic gid tri r tang them cua dat dau tic tdng mang lai, Ha Noi Nguyen Boi Quynh Anh (2011), a a 16 Luat Doanh nghiep (2003), Nxb Chinh tri quoc gia, Ha Noi 17 Luat Dat dai nam 2003 (2003), Nxb Chinh tri quoc gia, Ha Noi 18 Luat Ngan sach nha nuoc (2001), Nxb Chinh tri quoc gia, Ha Noi 19 Luat Thue su dung dat nong nghiep (2004), Nxb Chinh tri quoc gia, Ha Noi 20 Luat Thue su dung dat phi nong nghiep (2011), Nxb Chinh tri quoc gia, Ha Noi 21 Ngo Xuan Thanh - Vien Chien luqc va Chinh sach tai chinh (2012), hoan thien chinh sach gid tinh cac khoan thu tic bat dong san tai Viet Nam, Ha Noi 22 Nguyen Tan Thinh - Pho Cue trudng Cue quan ly cong san - Bo Tai r chinh (2012), dat dai, r a r y dau gid quyen sic dung dat: Cong cu giai quyet bicc xue ve Ha Noi r r r r Quy hoach sic dung dat den nam 2020 va ke hoach sic dung dat nam (2011 - 2015) cap quoc gia 23 Quoc hoi (2011), r r r nguyen cicu co sd ly luan va thicc tien nham de xuat cac giai phap tdng ctcdng von hoa dat dai d Viet Nam, Ha Noi 24 Tdng cue quan ly dat dai - Bo Tai nguyen va Moi trudng (2012), ~ r r A A r phat huy nguon lire dat dai: Nhin tir thi truong bat dong san TP Ho Chi Minh, Ha Noi 25 ThS Doan Hung Nam, 26 TS Dinh Van Hai — Hoc vien Tai chinh (2012), dai: Ket qua dat duoc va mot so kien nghi, chinh sach tdi chinh dat Ha Noi 27 Vien Chien luoc, Chinh sach tai nguyen va moi truong (2012), nghien cuu co so ly luan va quy dinh ve quyen so huu, quyen sir dung dat cua mot so quoc gia tren the gioi, rut bdi hoc kinh nghiem cho Viet Nam, r r r Ha Noi 28 Vien Chien luoc, Chinh sach tai chinh (2011), dong vien tdi chinh tir dat A A 7 dai de dau tu phat trien co sd tang, Noi tai lieu Hoi thao khoa hoc, Ha