Hoàn thiện chính sách thu tiền thuê đất trong điều kiện hội nhập kinh tế quốc tế ở việt nam

TRKtVG DAI HOC KUSH TE QUOC I>AX 03 E3 bo TRAN ANH TUAN N3IAPH1 Nil 9N0H1 im 9N0M1 (JOJM DOH 1VG HOAN THIEN CHINH SACH THU TIEN THUE DAT TRONG DIEU KIEN HOI NHAP KINH TE QUOC TE VIET NAM ChuySn nganh: KINH TE* DIA CHINH LUAN VAN THAC ST KINH TE • • Ngitdi hitdng dan khoa hoc: TS HOANG VAN CUdNG N3IA PHI Nil 9N0H1 WV1 ONftjHJjr OOlM □OH'l’VG * Hu \oi - 200o MUC LVC NHUNG CHir VIET TAT TRONG LUAN VAN DANH MUC CAC BIEU TRONG LUAN VAN DANH MUC CAC BIEU DO TRONG LUAN VAN TOM TAT LUAN VAN MO DAU CHUONG I CO SCI KHOA HQC CUA CHINH SACH THU TIEN THUE DAT 1.1- Bat dai va vai tro kinh te dat dai dieu kien hoi nhap kinh te quoc te .4 1.2- Quan he gifra so huu va sir dung dat dai nen kinh te thi trudng d Viet Nam 1.3- Ban chat cua tien thue dat 13 1.4- Cd sd va y nghTa cua chinh sach thu tien thue dat 17 1.4.1- Co scr hinh chinh sach thu tien thue dat 17 1.4.2- Y nghTa cua chinh sach thu tien thue dat 20 1.5- Kinh nghiem mot so nude tren the gidi ve chinh sach thu tien thue dat 23 1.5.1- Noi dung co ban ve chinh sach thu tien thue dat cua mot so nude 23 1.5.1.1- Cl Trung Qudc 23 1.5.1.2- ClMy 25 1.5.1.3- Cl Cong hoa lien bang Due 26 1.5.2- Mot so nhan xet rut va kinh nghiem cho Viet Nam .27 CHUONG II: THUG TRANG THUG HIEN CHINH SACH THU TIEN THUE DAT O VIET NAM TRONG NHUNG NAM QUA 29 2.1- Khai quat qua trinh ddi va dieu chinh chinh sach thue dat d Viet Nam 29 2.1.1- Qua trinh hinh va phat trien chinh sach thue dat d Viet Nam, giai doan ttr nam 1993 den 29 2.1.2- Qua trinh ddi va dieu chinh chinh sach thu tien thue dat d Viet Nam 34 2.2- Thue trang thue hien chinh sach thu tien thue dat d Viet Nam 39 2.2.1- Doi tuong thu tien thue dat 39 2.2.2- Don gia thue dat 44 2.2.3- Mien, giam tien thue dat 50 2.2.4- Thu nop tien thue dat, thue mat nude 52 2.2.5- Ket qua thu tien thue dat d Viet Nam 53 2.3- Nhung ket luan rut ttr viec thue hien chinh sach thu tien thue dat dieu kien hoi nhap kinh te quoc te d Viet Nam 56 2.3.1- Nhung ket qua da dat dupe 56 2.3.2- Nhung mat han che 57 CHUONG III: NHUNG GIAI PHAP CO BAN NHAM HOAN THIEN CHINH SACH THU TIEN THUE DAT TRONG DIEU KIEN HOI NHAP KINH TE QUOC TE VIET NAM 63 3.1.1- Xu the tat yeu cua hoi nhap kinh te quoc te 63 3.1.2- Nhung yeu cau dat ddi vdi chinh sach thu tien thue dat dieu kien hoi nhap kinh te quoc te d Viet Nam 68 3.2- Quan diem, phuong hudng hoan thien chinh sach thu tien thue dat dieu kien hoi nhap kinh te d Viet Nam 74 3.2.1- Quan diem ddi mdi va hoan thien ve chinh sach thu tien thue dat 74 3.2.2- Phuong hudng hoan thien chinh sach thu tien thue dat 74 3.3- Noi dung hoan thien chinh sach thu tien thue dat dieu kien hoi nhap kinh te quoc te d Viet Nam 75 3.4- Giai phap va kien nghi nham hoan thien chinh sach thu tien thue dat dieu kien hoi nhap kinh te quoc te d Viet Nam 81 3.4.1- Mot so giai phap nham hoan thien chinh sach thu tien thue dat dieu kien hoi nhap kinh te quoc te d Viet Nam 81 3.4.2- Kien nghi 88 KET LUAN 89 DANH MUC TAI LIEU THAM KHAO 91 PHU LUC NHLfNG CHU* VIET TAT TRONG LUAN VAN l.CNH-HDH : cong nghiep hoa - hien dai hoa TBCN : tu ban chu nghia XHCN : xa hoi chu nghia UBND : Uy ban nhan dan WTO : To chuc thuong mai the gibi DANH MUC CAC BIEU TRONG LUAN VAN • • - Bieu 2.1: So sanh cac quyen cua nha dau ttr nude va nude ngoai thue dat 42 cua mot so dia phuong 45 3- Bieu 2.3: Nhung dia phuong co dien tich dat cho thue Ion nhat ca nude 54 4- Bieu 2.4: Tinh hinh thue dat tai cac khu cong nghiep tinh den thang 12/2004 62 5- Bieu 3.1: Cac du an dau tu nude ngoai giai doan 1995-2004 67 6- Bieu 3.2: Bao cao quy hoach su dung dat den nam 2010 78 DANH MUC VAN • CAC BIEU DO TRONG LUAN • - Bieu 1.1: So thu ngan sach nha nude tu dat dai qua cac nam (ty dong) 2- Bieu 1.2: So thu tu dat dai so vdi tong thu ngan sach nha nude nam 3- Bieu 1.3: So thu tien thue dat so vdi tong so thu ngan sach nha nude tu dat dai nam 2004 (ty dong) 22 4- Bieu 2.1: So sanh so thu tien thue dat nam 2004 va 2005 (ty dong) 41 5- Bieu 2.2: So thu tien thue dat nop ngan sach nha nude 55 6- Bieu 3.1: So thu tien thue dat du kien den nam 2010 73 TRVdW DAI HOC KINH TE QUOC DAN 05 £□ so TRAN ANH TU&N HOAN THIEN CHINH SACH THU TIEN THUE DAT TRONG DIEU KIEN HOI NHAP KINH TE QUOC TE VIET NAM ChuySn nganh: KINH Tf OIA CHINH LUAN VAN THAC ST KINH TE* • • TOM TAT LUAN VAN HA Voi - 2OOG i MO' DAU 1- TINH CAP THIET CUA DE TAI r a r r Hoi nhap kinh te quoc te da trd mot xu the khach quan cua cac quoc gia Cung vdi tien trinh hoi nhap WTO, Viet Nam da va dang tich cue su > r r yr dung nguon lire de phat trien kinh te dat nude, co nguon lire dat dai a a Dat dai da trd nguon lire quan trong sir nghiep cong nghiep hoa r A A 9 hien dai hoa dat nude, nguon tai chinh tiem nang de xay dung va phat trien A A B A A A kinh te, xa hoi cua dat nude Nghi quyet hoi nghi lan thu ban chap hanh Trung uong dang khoa VIII da chi ro: “Tiep tuc day manh cong cuoc doi mdi, A A khoi day va phat huy toi da nguon lire ” Do chinh la tu tudng chi dao xuyen A A A A A suot nham khai thac toi da nguon lire ngudi, tai nguyen, dat dai de thue hien muc tieu dua nude ta can ban trd mot nude cong nghiep vao nam 2020 A A Thue trang chinh sach tai chinh ve dat dai noi chung cung nhu chinh A A A sach thu tien thue dat nhung nam qua da cd nhung chuyen bien tich cue, thue day kinh te, xa hoi cua dat nude phat trien, da va dang cd vi tri het sue quan trong, giai quyet hai hoa ve loi ich giua nha nude vdi nha dau tu, la cong cu A A A A de bien dat dai trd nguon lire: nguon thu cho ngan sach nha nude, nguon von cho dau tu phat trien, day nhanh tien trinh hoi nhap kinh te quoc te hien A A 9 Tuy da co nhieu sua doi, bo sung dap ung yeu cau cua qua trinh doi A A AAA mdi cua dat nude dieu kien hoi nhap kinh te quoc te, nhung chinh sach thu tien thue dat van boc lo nhung bat cap ve hinh thue thu tien thue dat; A ~ A A mien, giam tien thue dat; Do do, toi chon de tai “Hoan thien chinh sach thu tien thue dat dieu kien hoi nhap kinh te quoc te o’ Viet Nam” A lam de tai nghien cuu Luan van ii 2- MUC DICH NGHIEN CU’U CUA DE TAI Muc tieu nghien cun cua de tai nham lam ro va he thong hoa co sd z x khoa hoc cua chinh sach thu tien thue dat; danh gia thue trang thue hien chinh x sach thu tien thue dat d nude ta nhung nam qua Tren co sd do, Luan r van de xuat cac giai phap nham hoan thien chinh sach thu tien thue dat r x r r dieu kien hoi nhap kinh te quoc te d Viet Nam thdi gian tdi 3- DOI TU*ONG VA PHAM VI NGHIEN ClTU CUA DE TAI z e ' X z Doi tupng nghien cuu cua de tai la chinh sach thu tien thue dat: hinh thue thu tien thue dat; don gia thu tien thue dat; mien, giam tien thue dat; thu nop tien thue dat d Viet Nam Pham vi nghien cuu cua de tai dupe gidi han tu ddi chinh sach thue dat d Viet Nam ma tarn la chinh sach thu tien thue dat tu co Luat Dat dai nam 2003 4- PHlTONG PHAP NGHIEN CtfU Luan van su dung tong hop cac phuong phap nghien cuu nhu phuong phap vat bien chung va vat lich su lam nen tang, ket hop chat che vdi phuong phap tong hop, phan tich, thong ke, so sanh va logic de nghien cuu tong hop ve ly luan, phan tich danh gia thue trang cung nhu due rut cac ket X z luan va du bao, de xuat cac dinh hudng cho tuong lai Luan van cung da su dung phuong phap chuyen gia, phuong phap nghien cuu dien hinh, phan tich sau cac noi dung chuyen biet 5- KET CAU CUA LUAN VAN X X z z z Ngoai phan md dau va ket luan, ket cau cua Luan van dupe chia chuong nhu sau: Chu-cmg 1: Cd sd khoa hoc cua chinh sach thu tien thue dat Chuomg 2: Thue trang thue hien chinh sach thu tien thue dat d Viet iii CHtfONG I CO SO KHOA HOC CUA CHINH SACH THU TlfeN THUE DAT 1.1 - Dat dai va vai tro kinh te dat dai dieu kien hoi nhap kinh te quoc te Dat dai la nguon tai nguyen thien nhien ban tang, dong vai tro quyet r x dinh cho sir ton tai va phat trien cua xa hoi loai ngudi tat ca cac linh vuc z z z ' z cua ddi song kinh te xa hoi, vi the dat dai co vai tro to ldn ddi vdi moi hoat X Z X dong cua doi song xa hoi, bao dam nguon thu ben vung on dinh cho ngan sach nha nude, nguon tai chinh cho dau tu phat trien va la cong cu quan ' r r z thu hut dau tu nude ngoai va hoi nhap kinh te quoc te 1.2- Quan he giua sd huu va sir dung dat dai nen kinh te thi trirong d Viet Nam r \ r Lich su da chung minh rang, dat dai thuoc sd huu chung cua tat ca moi • zv z r ngudi moi quoc gia hay noi each khac dat dai phai thuoc sd huu toan dan ma nha nude la ngudi dai dien x z z Khi nen kinh te nude ta chuyen sang co che thi trudng, vai tro cua nha nude dong mot vi tri quan trong quan ly nen kinh te noi chung va quan ly dat dai noi rieng Luat Dat dai nam 2003, tai Dieu da quy dinh: “Dat dai thuoc sd huu toan dan Nha nude dai dien chu sd huu va Nha nude thue hien quyen dinh doat ddi vdi dat dai” Nhu vay, Nha nude thue hien quyen dai dien chu sd huu toan dan ve dat dai va thong nhat quan ly nha nude ve dat dai Quyen dinh doat cua nha nude la co ban va tuyet ddi the hien cac hoat dong cu the giao dat, cap giay chung nhan quyen su dung dat, thu hoi dat, cho thue dat Quyen dinh doat gan lien vdi quyen quan ly ve dat dai lam tang them vai tro cua nha nude viec to chuc su dung dat dai va nang cao hieu qua cua viec su dung dat 82 nguon tai chinh quoc gia Do vay, can thiet phai hoan thien dong bo cac chinh sach tren se gop phan dac luc viec thuc hien chinh sach thu tien r x r x thue dat bao dam nguon thu tir tien thue dat khong ngimg tang len mot each r xx yr hieu qua, ben vung; dong th bi thuc hien tot chinh sach ve gia dat se la cong cu quan de canh tranh vdi gia thue dat cua cac nudc khu vuc, cd nhu yr x vay chinh sach thu tien thue dat mdi dap ung duoc vdi nhung yeu cau dat ~ X qua trinh hoi nhap Chinh sach bdi thudng, ho tro va tai dinh cu cung y r r phai thuc hien tot, dong bo, nhat quan bdi day la cong cu quan cua Nha r x •> r r r nudc viec nha nudc thu hoi dat de Nha nudc cho thue dat Tiep den la Z X X thuc hien dong bo, nhat quan viec hoan thien chinh sach thu tien sir * r x r dung dat vdi chinh sach thu tien thue dat, dac biet la cac trudng hop r x r x duoc mien giam tien thue dat, mien giam tien su dung dat phai thuc hien mot each nhat quan Thuc hien tot giai phap nay, chac chan chinh sach thu tien thue dat se khoi day mot each tot nhat nguon luc tai chinh tir dat dai, thu hut x r z e x dau tu nudc ngoai, phat huy toi da dia to chenh lech cua dat, dong thdi han r r r r r x x che den muc thap nhat nhung khieu kien ve su mau thuan, chong cheo cua cac chinh sach tai chinh dat dai nhu hien Thu hai: tang cud’ng quan ly quy hoach va ke hoach sir dung dat Xuat phat tir kinh nghiem cua cac nudc nhu Trung Quoc, Cong hoa lien bang Due va My; tinh hinh thuc te hien Viet Nam phai hoan thien he thong quy hoach sir dung dat dai den nam 2010 va ke hoach sir dung dat giai doan 2006 - 2010 cham nhat vao nam 2006, UBND cac tinh, true r 77 thuoc trung uong to chuc dut diem viec cong bo cong khai quy hoach, r r r ke hoach sir dung dat da duoc xet duyet d cap minh theo dung quy dinh cua phap luat ve dat dai; xir ly dut diem tinh trang “quy hoach treo” d dia phuong, 77 r to chuc thudng xuyen cong tac kiem tra viec thuc hien quy hoach, ke hoach sir dung dat cac quyet dinh cho thue dat 83 De lam dirge nhung cong viec tren day, truoc het phai quy dinh cu the viec lap, to chuc thuc hien quy hoach, ke hoach su dung dat o cac cap, day r x x manh tuyen truyen, giao due de nang cao nhan thuc ve cong tac quy hoach, ke z z z hoach su dung dat Quy hoach, ke hoach su dung dat phai duoc coi la mot x z cong cu quan trong quan ly nha nuoc ve dat dai, phai duoc tinh toan cu * z r z r the gan voi phat trien kinh te xa hoi Truoc mat cong tac quy hoach, ke hoach r r - 20 nam sap toi, phai xay dung nhung chi tieu su dung tung loai dat cho cac dia phuong Dong thdi phai thuc hien doi moi quy trinh lap quy hoach va ke hoach su dung dat dai, tren co so quy dinh nhung che tai cu the cong tac giam sat, kiem tra viec thuc hien quy hoach, ke hoach su dung dat Nhung can cu la co so quan de xu phat nhung vu viec vi pham quy hoach, r r ke hoach su dung dat da duoc phe duyet va duoc thuc hien nghiem minh Z Z Z De quy hoach, ke hoach su dung dat di vao cuoc song dupe nhan dan trung uong va dia phuong z z z Cong tac quy hoach, ke hoach su dung dat duoc lam tot se la can cu X X z quan de thirc hien dong bo chinh sach thu tien thue dat Co nhu vay trien khai thuc hien chinh sach thu tien thue dat moi thuc su duoc thong tuc hanh chinh thuc sir don gian cho cac doanh nghiep chinh sach thu tien thue dat 84 z • z z hoi, dap ung nhu cau cong cong va lpi ich quoc gia la viec lam tat yeu va I A • J r a r A A * A * A ' • r r r 1 ' • A A A A r r mang lai lpi ich kinh te quOc dan rat ldn, khOng chi den hoat dong cap bach, z z z •> z thuong nhat truoc mat ma den chien lupc phat trien lau dai cua dat nuoc (chuyen dich co cau kinh te, CNH-HDH, dO thi hoa) va hoi nhap kinh te quOc z z te No cung la nhung cOng viec lien quan den vai tro trach nhiem cua nha Z A e nuoc cac cap (chinh quyen xa, phuong, huyen, tinh, trung uong) va dac biet la A A nhung nha dau tu va ngoai nuoc dau tu va lam an tai Viet Nam Vi Z Z A A Z Z vay giai quyet van de tren phai dong bo, nhat quan he thOng chinh sach cua dang va nha nuoc (1) Nhat quan cong tac chi dao thuc hien chinh sach thu tien thue dat phai dupc ap dung thOng nhat cho cac nha dau tu va ngoai nuoc bao dam dung nguyen tac cua hoi nhap kinh te quOc te Trong xu the hoi nhap AZ A AZ hien nay, can thiet phai thuc hien dong bo giua Luat Dau tu, Luat Dat dai va Z AZ mot sO chinh sach phap luat co lien quan phai dupc ap dung dong bo va thOng nhat cho dau tu va ngoai nuoc KhOng dupc phan biet dOi xu, binh dang z z z cung co lpi, co nhu vay hoi nhap kinh te quOc te moi tro dong luc de canh tranh va phat trien Z AZA (2) Can co su phoi hop dong bo giua cac co quan tai chinh, thue, tai A A A _1 A A A A A Z A 7 A Z • A • A nguyen va moi truong, dau tu va mot so ban nganh co lien quan viec thuc hien chinh sach thu tien thue dat ca o trung ucmg va dia phuong Su dong bo o day the hien su nhat quan chinh sach dua vao thuc hien tranh gay chong cheo, dupc van dung hpp ly thuc hien tranh dupc nhung vuong mac o nhung khau, nhung nganh co lien quan Tiep do, su A Z dong bo phai dupc the hien o mOi lien he giua trung uong va dia phuong Trung uong la noi hoach dinh chinh sach (ly luan) thi can phai lien he chat che voi dia phuong (thuc tien) de thay dupc nhung thuc te phat sinh de kip 9 A thoi sua doi, bo sung cho phu hpp voi thuc tien, dong thoi dia phuong cung 85 co duoc nhung thong tin ve nhung chinh sach moi cua dang va nha nudc de tuyen truyen, bien cho nhan dan thuc hien nham dua chinh sach sdm di z vao cuoc song (3) Cac bo nganh a Trung uong lien quan can sau sat thuc tien, tham z muu cho Dang, Nha nudc xay dung va thuc hien chinh sach thu tien thue dat a cho phu hop va dong bo voi cac chinh sach tai chinh ve dat dai khac co lien quan, Can co nhung cuoc dieu tra va nghien cun ti mi tren dien rong, tim hieu nhung ban khoan buc xuc va lang nghe y kien cua nhan dan, cac doanh z nghiep va ngoai nudc thuc hien chinh sach Tu co nhung co che, Z Z A A chinh sach de trinh cap co tham quyen ban hanh Chinh sach thu tien thue dat A A can phai duoc xay dung vdi su thao luan dan chu, rong rai cua tang lop nhan dan, cac doanh nghiep, bao dam dong bo vdi cac tai chinh khac nhu thu tien z su dung dat; boi thudng, ho tro va tai dinh cu, thue su dung dat rv a r r Thu tu: Cong tac dao tao va cong tac can bo Dat dai la mot van de phuc tap, nhay cam, co gia tri ldn va lien quan Z Z A A den nhieu linh vuc khac Do can phai co doi ngu can bo co chat luong cao thuc hien, vi the cong tac dao tao doi ngu can bo de dam bao nguon thi hanh cong vu co tinh chat quyet dinh cho su thang loi Cong tac dao tao, Z A 1ZA.ZZ1ZAZA Z Z J A ZA ZA J ZA bo tri can bo can chu y nhung yeu cau sau day: Mot la, lua chon nhung can bo co du pham chat dao due de thi hanh cong vu Thuc tien cho thay nhung sai pham quan ly dat dai, giai phong A ? A mat bang, gay phien ha, nhung nhieu cac doanh nghiep, ngudi thue dat Z A A Z lam cac thu tuc nhu nop tien thue dat, xin mien giam tien thue dat da gay Z Z A A Z ach tac nhieu nam mdi duoc giai quyet, xu ly deu xuat phat tu nhung Z A can bo khong giu duoc pham chat dao duc, loi dung chuc vu, quyen han de 86 r ■* cua quyen, hach dich gay ach tac, tri tre cac thu tuc hanh chinh, co tham nhung gay Do can phai co bien phap giao due va co che xu ly nghiem minh de giao due can bo giu vung pham chat dao due A A Hai la, can giao due tinh than trach nhiem cua ngudi can bo viec Trong thu tuc hanh chinh cua Viet Nam dang la nhung tro ngai gay kho khan cho cac doanh nghiep va ngoai nudc Thu tuc hanh chinh se trd nen thong thoang, nhanh chong, chinh xac chung ta co doi ngu can bo lien quan den cong tac that sir quan tam tdi nhung kho khan cua doanh nghiep ho chd doi nhung quyet dinh cua cac co quan chuc nang ve so tien thue dat phai nop hay nhung uu dai duoc hudng ve tien thue dat phai nop , z coi viec giai quyet cho cac doanh nghiep nhu giai quyet cho chinh gia dinh ho r > r Ba la, can nang cao nang luc cong tac cua doi ngu can bo cac cap d tam vi mo va cor sor Ddi vdi can bo d tam vi mo, can bdi dudng va lua chon duoc nhung can bo co nang luc va hieu biet de hoach dinh chinh sach; sua doi, bo sung va •> z hoan thien nhung diem chua hop ly cua chinh sach Ddi vdi nhung can bo co sd, can nam duoc nghiep vu xay dung va thi hanh cac van ban phap luat z dat dai, xay dung va quan ly he thong thong tin ro rang, cap nhat thuong r xuyen, nam duoc che chinh sach cua nha nudc va nhung quy dinh cua chinh sach thu tien thue dat A Thu nam: edng tac thong tin, tuyen truyen va giao due Trong qua trinh CNH-HDH, thi hoa, van de nha nudc thu hoi dat de xa hoi sinh phuc tap Do chua cd nhieu kinh nghiem, mot sd dia phuong co quan cong quyen dung thu hoi dat giai phong mat bang, co noi thi doanh 87 X • r ' nghiep true tiep boi thuong, giai phong mat bang tu da gay nhung mau x r ~ thuan giua ngudi dan co dat bi thu hoi vdi nha nudc, doanh nghiep thue z , A dat Trudc tinh trang do, nhieu xu hudng tu tudng sinh phuc tap, anh hudng den tien cua cac doanh nghiep de co duoc mat bang san xuat kinh r doanh Vi the viec giao due, nang cao nhan thuc cho ngudi dan cung nhu doi r de vua mang tinh cap bach vua mang tinh thudng xuyen lau dai X r r x Trudc het, can lam cho ngudi dan hieu ro su can thiet va y nghTa quan x r x r x nha nudc thu hoi dat de cho thue dat nham lam tang nguon thu ngan sach nha nudc tir tien thue dat phuc vu su nghiep cong nghiep, hoa hien dai hoa dat nudc va chu dong hoi nhap kinh te quoc te Tac dong de ngudi dan hieu, tir nudc nong nghiep truyen thong nhu nudc ta muon tro nudc r cong nghiep theo hudng hien dai thi phai day manh cong nghiep hoa dat z nudc, thu hut khoa hoc cong nghe tien tien tir nudc ngoai, chinh la co sd x r r x de chung ta chu dong hoa nhap vao nen kinh te day nang dong cua the gidi, Z Z Z chi co the mdi dua nudc ta khdi tinh trang kem phat trien, ddi song vat chat va tinh than cua nhan dan mdi duoc nang cao Thuc te nhung nam day nhanh CNH-HDH dat nudc, thu hut khoa hoc cong nghe tien tien cua nudc ngoai vao Viet Nam cho thay viec thu hoi dat Z Z Z phuc vu phat trien kinh te xa hoi cua dat nudc da xay dung tren dat nudc ta Z Z Z A hang tram khu cong nghiep, khu che xuat, khu kinh te de thu hut cac nha dau S Z Z tu nudc ngoai vao thue dat xay dung tru sd, nha may, co sd san xuat de lam an tai Viet Nam da gop phan lam thay doi dien mao cac vung nong thon, vung thi dem lai cho dat nudc nguon thu ldn tu tien thue dat Ro rang viec thu A Z Z Z hoi dat de nha nudc cho thue dat nhung nam qua da co tac dong tich cue den Z Z Z qua trinh phat trien kinh te, xa hoi cua dat nudc; mang lai loi ich quoc gia noi 88 chung, tung dia phuong cung nhu tung gia dinh noi rieng Vi the, can lam cho ngudi dan hieu ro tac dung va co thai thuc hien nghiem tuc cac chu truong cua Dang va Nha nuoc viec thu hoi dat de cho thue dat •> A A Tiep la, can su dung cac phuong tien thong tin dai chung de tuyen r a r y truyen cho nhung ngudi thue dat hieu ro quyen loi va nghia vu, cac buoc tien hanh, cac thu tuc hanh chinh va cac co che chinh sach co lien quan den chinh r a r y sach thu tien thue dat Trong van de nay, vai tro cua cac phuong tien thong tin x a r y dai chung, truoc het la phat va truyen hinh de tuyen truyen cho cac ddi f r r tuong thue dat, doanh nghiep va ngoai nudc thue dat de cung cap cho y r r ho nhung co che uu dai cua chinh sach thu tien thue dat cua Viet Nam de tao A A dieu kien cho cac nha dau tu lam an tai Viet Nam Sau cung la, thuong xuyen mo cac lop tap huan ve chinh sach thu tien thue dat cho cac can bo, cong chuc chuyen mon tu trung uong den co sd Co nhu vay, chinh sach moi thuc su di vao cuoc song tao dong luc quan r A A A A A bien nguon dat dai nguon tai chinh cho dau tu phat trien, thu hut dau tu r nudc ngoai va mo rong quan he ddi ngoai Hon nua, tao co hoi cho can bo lam cong tac hieu ro chinh sach de phuc vu cong viec duoc tot hon 3.4.2- Kien nghi De nhung giai phap nhanh chong di vao hien thuc, dieu kien cac r r van ban phap luat hien hanh Toi xin kien nghi vdi Quoc hoi, Chinh phu vdi chuc nang lap phap va hanh phap cua minh can sua doi, bo sung Luat Dat dai A A X 2003 ve hinh thuc cho thue dat theo hudng cho phep cac nha dau tu A nude va nudc ngoai cd quyen loi, nghia vu va duoc phep lua chon cac hinh A thue dat binh dang nhu 89 KET LUAN Cung vdi qua trinh doi mdi thuc hien CNH-HDH, Viet Nam da va dang chu dong hoi nhap kinh te vao nen kinh te the gidi nhu la mot tat yeu khach quan Vdi xu the do, chinh sach thu tien thue dat cung la mot minh chung cho qua trinh doi mdi thuc hien CNH-HDH dat nudc, thu hut dau tu nudc ngoai, \ f F A hoa nhap vao nen kinh te khu vuc va the gidi Bdi le, chinh sach thu tien thue Z A AZ A dat da khoi day nguon luc tu dat dai, day la nguon tai san thieng lieng, dong thdi la suc manh tiem nang cua quoc gia va giu mot vai tro quan trong ddi song kinh te, xa hoi cua ngudi Viet Nam; hon nua, chinh sach thu tien Z Z A Z Z A thue dat bien dat dai nguon noi luc quan de thu hut von dau tu, kinh nghiem quan ly cua nudc ngoai gop phan thuc hien qua trinh thi hoa, md rong quan he kinh te the gidi theo dudng loi, chinh sach doi mdi cua Dang va Nha nudc Chinh sach nhu mot minh chung cho qua trinh phat huy noi luc cua Viet Nam da gop phan dang ke vao su phat trien kinh te, xa hoi z z cua dat nudc va ddi song cua nhan dan Tuy nhien, nhieu nguyen nhan chu quan va khach quan, chinh sach Z Z A Z A thu tien thue dat van bo lo nhung han che phat sinh, anh hudng den nguon thu ngan sach nha nudc, su dung lang phi dat dai, thieu binh dang hoi Z Z Z Z AZ nhap kinh te quoc te Vi the, hoan thien chinh sach thu tien thue dat z z z dieu kien hoi nhap kinh te quoc te d Viet Nam la su doi hoi tat yeu khach r a r quan cua qua trinh tiep tuc doi mdi toan dien d nudc ta De tai da khang dinh duoc nhung bat cap hien va dua nhung giai phap nham hoan thien chinh sach thu tien thue dat dieu kien hoi nhap kinh te quoc te d nudc ta Bang hang loat cac giai phap tu sua doi, bo sung Z Z A AZ den hoan thien mot so dieu chinh sach thu tien thue dat, cung vdi cac A A Z A A giai phap dong bo ve gia dat, boi thudng, ho tro va tai dinh cu ; ve to chuc 90 tuyen truyen, giao due chinh sach phap luat dat dai noi chung va chinh sach A / X thu tien thue dat noi rieng cho moi ngudi dan va cong tac dao tao, boi dudng z r yr r f can bo cac cap chac chan chinh sach thu tien thue dat se co nhung budc tien quan trong tien trinh hoi nhap hien nay, dam bao dong bo mat > yr bang chinh sach tai chinh ve dat dai co lien quan va se la cong cu quan ? r de nha nuoc thuc hien thang loi muc tieu dua nuoc ta can ban tro mot nudc cong nghiep vao nam 2020 la hoan toan hien thuc./ 91 DANH MUC TAI LIEU THAM KHAO TIENG VIET TS.Nguyen Dinh Anh (2003), Giai phap tang cudng khai thac nguon luc tu dat dai, chuyen de nghien cuu chuyen sau, Ha Noi TS.Nguyen Dinh Bong (2005), Bao cao tong ket khoa hoc va ky thuat de tai “Nghien cuu doi mdi he thong quan ly dat dai de hinh va phat trien thi trudng bat dong san d Viet Nam”, Ha Noi Bo Tai chinh (2003), Bao cao ddi mdi co che quan ly tai san nha nudc, co che quan ly tai chinh dat dai Bo Tai chinh (2005), Thong tu hudng dan thuc hien Nghi dinh so 142/2005/ND-CP 14/11/2005 cua Chinh phu ve thu tien thue dat, thue mat nudc Bo Xay dung (2003), De an thuc day su hinh va phat trien thi trudng bat dong san, Ha Noi Bo Tai nguyen va Mdi trudng (2005), Bao cao ket qua kiem tra thi hanh Luat Dat dai TS.Hoang Van Cudng (2006), Thi trudng bat dong san, nha xuat ban xay dung, Ha Noi r Cue Quan ly Cong san (1999), Chien luge quan ly tai san cong X Cue Quan ly Cong san (2004), chuyen de Giai phap tai chinh cho thi trudng bat dong san thdi gian tdi 10 Cue Quan ly Cong san (2004), chuyen de Co che tai chinh su dung quy f r X dat tao von xay dung co sd tang 11 Cue Quan ly Cong san (2005), Bao cao tinh hinh thuc hien Chinh sach tai chinh hudng dan thi hanh Luat Dat dai, co che va giai phap nham thuc day thi trudng bat dong san phat trien 92 12 Chinh phu (2004), Nghi Quyet so 06/2004/NQ-CP 19/5/2004 ve mot so giai phap phat trien thi truong bat dong san 13 Chinh phu (2005), Nghi dinh so 142/2005/ND-CP 24/11/2005 ve thu tien thue dat, thue mat nudc 14 TS Pham Due Phong (2003), Co sd khoa hoc va giai phap thuc day sir ' ' hinh va phat trien thi trudng bat dong san d Viet Nam, de tai khoa hoc cap Bo, Ha Noi 15 Quoc Hoi (2003), Luat Dat dai 16 GS.TSKH Le Dinh Thang (2003), Quan ly nha nudc ve thi trudng bat dong san, Ha Noi 17 Trudng Dai hoc Kinh te Quoc dan (2000), Giao trinh Quan ly nha nudc ve A A A dat dai va nha d, nha xuat ban chinh tri quoc gia, Ha Noi 18 Trudng Dai hoc Kinh te Quoc dan (2000), Giao trinh Kinh te tai nguyen dat, nha xuat ban nong nghiep, Ha Noi 19 Trudng Dai hoc Kinh te Quoc dan (2004), Giao trinh Kinh te Quoc te, nha xuat ban Lao dong - Xa hoi, Ha Noi 20 Trudng Dai hoc Kinh te Quoc dan (2005), Hoan thien thue linh vuc A A A A dat dai gop phan quan ly va phat trien thi trudng bat dong san, de tai nghien cuu khoa hoc cap Bo, Ha Noi 21 PGS.TS Nguyen Van Xa (2006), Chuyen de: Cac giai phap viec A A thuc hien Chinh sach bdi thudng, ho tro va tai dinh cu day nhanh tien A A A thu hoi dat vdi cac dir an xay dung co sd tang chinh trang phat trien thi, Ha Noi 22 Van phong Trung uong Dang cong san Viet Nam (2004), Xay dung va quan ly thi trudng bat dong san va cac van de lien quan d Trung Quoc, thong tin chuyen de, Ha Noi 93 TIENG ANH 24 Economic commission for Europe - United Nation (1996), Land Administration guilines, New York and Geneva 25 Land Transfer and Finance - Ferger, Johnstone - Little, Brown and Company, 1993 26 Rrant S.Nelson (1994), Real Estate Finance Law, Dale A.Whitman - West Publishing Co 27 Rogert Bernhardt (1993), Real Property, West Publishing Co 28 R.Brown and Seilin Taipei (1967), Land Reform in developing Countries 29 Ministry of Public Works, Transport and Tourism (1995), Urban and Land planning in France 94 PHU LUC (Quy dinh tai Dieu 14 Nghi dinh so 142/2005/ND-CP 14/11/2005 cua Chinh phu ve thu tien thue dat, thue mat nudc) •X X a A a a I Ve mien tien thue dat, thue mat nude cac truong hop sau: A AAA (1) Du an dau tu thuoc linh vuc dac biet khuyen khich dau tu duoc dau tu tai dia ban kinh te - xa hoi dac biet kho khan r (2) Du an su dung dat xay dung nha chung cu cho cong nhan cua cac A A A khu cong nghiep theo du an duoc cap co tham quyen phe duyet bao gom ca A gia ban hoac gia cho thue nha, co cau gia ban hoac gia cho thue nha khong co chi phi ve tien thue dat; du an su dung dat xay dung ky tuc xa sinh A A vien bang tien tu ngan sach nha nudc, don vi duoc giao quan ly su dung cho sinh vien d chi duoc tinh thu phi du trang trai chi phi phuc vu, dien nudc, chi phi quan ly va chi phi khac cd lien quan, khong duoc tinh chi phi ve tien thue r r r dat va khau hao gia tri nha; du an su dung dat xay dung cong trinh cong cong cd muc dich kinh doanh (xa hoi hoa) thuoc linh vuc giao due, y te, van hoa, the due, the thao, khoa hoc - cong nghe (3) Trong thdi gian xay dung theo du an duoc cap co tham quyen phe A duyet; trudng hop du an co nhieu hang muc cong trinh hoac giai doan xay dung doc lap vdi thi mien tien thue theo tung hang muc hoac giai doan xay dung doc lap do; trudng hop khong the tinh rieng duoc tung hang muc hoac giai doan xay dung doc lap thi thdi gian xay dung duoc tinh theo hang muc cong trinh cd ty von ldn nhat (4) Ke tir xay dung hoan dua du an vao hoat dong: - Ba (3) nam ddi vdi du an thuoc Danh muc linh vuc khuyen khich dau A ' tu; tai co sd san xuat kinh doanh moi cua to chuc kinh te thirc hien di ddi theo quy hoach, di ddi o nhiem moi trudng 95 z - Bay (7) nam doi vdi dir an dau tu vao dia ban co dieu kien kinh te - xa r \ a hoi kho khan; du an thuoc Danh muc linh vuc dac biet khuyen khich dau tu - Mudi mot (11) nam ddi vdi du an dau tu tai dia ban cd dieu kien kinh r r te - xa hoi dac biet kho khan; dir an thuoc Danh muc linh vuc khuyen khich dau tu duoc dau tu tai dia ban cd dieu kien kinh te - xa hoi kho khan z z - Mudi lam (15) nam ddi vdi du an thuoc Danh muc linh vuc khuyen khich Z A Z Danh muc linh vuc khuyen khich dau tu, linh vuc dac biet khuyen khich z te - xa hoi dac biet kho khan thuc hien theo quy dinh cua Chinh phu Z Z Z (5) Du an dang su dung dat duoc giao chuyen sang thue dat, neu du an thuoc doi tuong duoc mien tien thue dat, thue mat nudc theo quy dinh tai khoan 1, khoan 3, khoan Dieu thi duoc mien tien thue dat cho thdi gian lai cua thdi han duoc mien tien thue dat (6) Du an gap kho khan phai tam ngirng xay dung, tam ngirng hoat rv A Z dong dupe mien tien thue dat, thue mat nudc thdi gian tam ngirng xay dung co ban, tam ngirng hoat dong theo sir xac nhan cua co quan cap giay phep dau tu hoac cap dang ky kinh doanh (7) Du an xay dung tru sd lam viec cua cac co quan dai dien ngoai giao, co quan lanh sir nudc ngoai va co quan dai dien cua to chuc quoc te tai A Z Z Viet Nam theo dieu udc quoc te ma Viet Nam la vien hoac theo nguyen z tac cd di co lai (8) Cac trudng hop khac Thu tuong Chinh phu quyet dinh theo de nghi cua Bo trudng, Thu trudng co quan ngang Bo, co quan thuoc Chinh phu, Z Chu tich Uy ban nhan dan cac tinh, true thuoc Trung uong 96 II Ve giam tien thue dat, thue mat niro’c (1) Thue dat de su dung lam mat bang san xuat kinh doanh doi vdi hop tac xa duoc giam 50% tien thue dat r t r (2) Thue dat, thue mat nudc de su dung vao muc dich san xuat nong nghiep, lam nghiep, nuoi thuy san, lam muoi ma bi thien tai, hoa hoan lam thiet hai dudi 40% san lupng dupc xet giam tien thue tuong ung; thiet hai tu 40% tro len thi dupc mien tien thue ddi vdi nam bi thiet hai >> r r (3) Thue dat, thue mat nudc de su dung vao muc dich san xuat kinh doanh ma khong phai la san xuat nong nghiep, lam nghiep, nuoi thuy san, lam muoi bi thien tai, hoa hoan, tai nan bat kha khang thi dupc giam A 50% tien thue dat, mat nudc thdi gian ngung san xuat kinh doanh r r r (4) Dat thue thuoc du an xay dimg tru sd lam viec cua cac co quan dai dien ngoai giao, co quan lanh su nudc ngoai va co quan dai dien cua to chuc z quoc te tai Viet Nam theo dieu udc quoc te ma Viet Nam la vien hoac r \ r r theo nguyen tac co di co lai Z X (5) Cac trudng hpp khac Thu tudng Chinh phu quyet dinh theo de nghi cua Bo trudng, Thu trudng co quan ngang Bo, co quan thuoc Chinh phu, Chu tich Uy ban nhan dan cac tinh, true thuoc Trung uong