i tu.M HOA \A HOI C11L NGH1A ViET A'AiXi Dot Vap - ltt - Hanh phuc - HU ONG DAI HOC KINH TE QUOC DAN BIEN BAN HOI DONG CHAM LUAN VAN THAC SI Theo quyet dinh so 3445/QD-DHKTQD 03/12/2013 cua Hieu truong truong Dai hoc KTQD, Hoi dong cham Luan van Thac si da t6 chuc cham Luan van cho hoc vien: Dao Ngoc Sou Ten de tai: “Hoan tltien quart ly nha mrorc thuS sir dung dat phi ndng nghiep tren dia ban Ha Noi” Khoa hoc: 20 Chuyen nganh : Kinh te chinh tri Vao hdi: 10 hOO, 17/12/2013/2013 tai Truong Dai hoc KTQD Cac vien hoi dong co mat tai phien hop gom: Ho ten, hoc ham hoc vi /'lIchjHtf Ho ten, hoc ham hoc vi CT: PGS.TS Dao Thi Phuvng Lien 7X; TS Mai Lan Htrorng PB 1: PGS TS To Dire Hqnh UV: TS Tao Thi Hoang Anh ChuKy —u——d -Cffl/ * PB 2: PGS TS Pham Van Dung Dai bieu toi du Dai dien co so dao tao; Th.si Le Thi Bich Ngoc Giao vien hudng dan; PGS TS Dang Van Thang- DHKTQD Noi dung chinh cua phien bao ve Hoc vien da trinh bay trubc hoi dong noi dung tom tat cua luan van Hoi dong da nghe nhan xet luan van cua 02 phan bien (Cd van ban kem theo) Hoi dong da nghe hoc vien tra lbi cac cau hoi Sau hop danh gia chat luong cua luan van, Hoi dong quyet nghi: Luan van cua hoc vien Dao Ngoc Son da dap ung day du cac yeu cau ve noi dung va hinh thuc cua mot luan van Thac si Hoi dong nhat tri danh gia luan van nhu sau : (Cd phieu cham kem theo kem theo) - - >> - •> Cac phan diem Diem noi dung LV So vien Diem trinh bay 40+40-MD-HD -M O Tong diem Trung binh (*) ^/^ SD JO Trong so Diem qui doi 0.7 6/ (o 0.3 5/0- Diem thuong cong trinh nghien ciru khoa hoc (khong viccrt qua 0.5 diem) Diem ket luan cua Hoi dong (lay diem le den chic so thqpphan): G/-44 Nhirng diem moi noi dung luan v3n (Neu diem npi dung (*) >9,0phan bat buocphai co) Hoi dong kinh de nghi Hieu truong truong Dai hoc KTQD xet duyet va cap bang thac si cho hoc vien Cac vien HD bieu quyet cong khai, nhat tri thong qua : VS Hoi dong cham luan van thac si ket thuc vao hoi//4^gibd7) phut, ^4/7' d2—120 Thu ky Hoi dong C" ’ Hoi dong Luu y: / Diem cu6i cung _ , , Neu diem npi dung LVtren 9.0 diem, nha trir&ng se to chicc thdm dinh YEU CAU OTA MOI ©ONG CHAM LUAN VAN TELAC SI VE • • a Nhimg diem can sua chua b6 sung trudc nop luan van chinh thuc cho Vien dao tao SDH Hoc vien o (Ky va ghi rd ho ten) Trong truong hop khong chinh sua s8 khdng dtayc cdng nhan kit qua bao v= Eqc vien phai dong ban y8u ciu chinh sua vac- cu3i iu$n vSn chinh th6c n$p cho vien ET SEH BAN NHAN • XET LUAN • VAN THAC • SY KINH TE Ten de tai luan van: “Hoan thien quart ly nha nude ve thue sir dung datphi nong nghiep tren dia ban Ha Noi” Tac gia luan van; Dao Ngoc Son z Co so dao tao: Truong dai hoc Kinh te quoc dan f Ngudi nhan xet: PGS.TS To Due Hanh z z Co quan cong tac: Truong DH Kinh te Quoc dan Trach nhiem Hoi dong: phan bien z Sau doc ky toan bo ban luan van cua tac gia Dao Ngoc Son, toi co mot so nhan xet cu the nhu sau: Ve tinh cap thiet ciia de tai Nguon thue thu tu su dung dat phi nong nghiep la khoan thu quan trong nguon thu NSNN cua ca nude noi chung va tung dia phuong noi rieng Trong thdi gian qua, Ha Noi da thuc hien kha tot cdng tac thu thue su dung dat phi nong nghiep Tuy nhien, qua trinh thuc hien da boc lo khong it nhung bat cap, han che quan ly nha nude ve thue su dung dat phi nong nghiep tren dia ban, lam anh khong tot den thuc hien luat phap, chinh sach cua nha nude va nguon thu NSNN Xuat phat tu thuc thuc tien do, hoc vien cao hoc Dao Ngoc Son lua chon “Hoan thien quan ly nha nude ve thue sir dung dat phi ndng nghiep tren dia ban Ha Noi” A Z A Z Z lam de tai luan van thac sy cua minh, theo toi day la van de co y nghia va cap thiet ca ve phuong dien ly luan va thuc tien De tai phu hop vdi chuyen nganh KTCT va khong trung lap vdi ten cac de tai Z z cua cac cong trinh khoa hoc da duqc cong bo d ca va ngoai nude ma toi biet Nhung ket qua dat duffc cua luan van , Z z •> 2.1 Vdi each tiep can di ttr cai chung den cai rieng, ttr trim tuong den cu the, luan van da phan tich kha ro va day du khung co sd ly luan hoan thien quan ly nha nude ve thue str dung dat phi nong nghiep, bao gom: quan niem ve thue, quan ly nha nude ve thue; quan niem ve thue str dung dat phi nong nghiep va quan ly nha nude A z z ? ve thue dat phi nong nghiep; phan ich noi dung va nhan to anh hudng den quan ly nha nude ve thue str dung dat phi nong nghiep; dong thdi luan van phan tich A A A Z Z Z * ve su can thiet phai hoan thien quan ly nha nude ve thue str dung dat phi nong nghiep d Viet Nam Toi dong tinh vdi Id gic trinh bay va phan tich tren cua tac gia 2.2 De co co so thuc tien, luan van di sau phan tich kinh nghiem quan ly nha nude ve thue sir dung dat phi nong nghiep cua Dai Loan, Indonesia, Trung Quoc, Nhat Ban, Phap va Hungary Ttr luan van rut bai hoc kinh nghiem A z , z quan ly nha nude ve thue sir dung dat phi nong nghiep kha sat thuc va bo ich cho Viet Nam noi chung va Ha Noi noi rieng kw t r 2.3 Vdi van phong sang, sue tich, de hieu, cung vdi cac so lieu kha da dang, phong phu va cap nhat, luan van da chi cho ngudi doc thay ro thuc trang quan ly nha nude ve thue sir dung dat phi nong nghiep d TP Ha Noi tu nam 2008 den 2012 Trong phan tich thuc trang, luan van da bam vao phan noi dung ly luan duoc dua d chuong 1, chung to mach phan tich cua luan van la kha logic Luan van da danh gia thuc trang, rut nhung ket qua dat duoc, ton tai han che, nguyen nhan A A ve chinh sach va nguyen nhan ve nghiep vu quan ly cua nhung han che Day chinh la co sd thuc tien dd luan van de xuat nhung phuong hudng va giai phap d z chuong tiep sau 2.4 Tren cor sd phan tich co sd ly luan d chuong 1; thuc trang quan ly nha nude AZ Z ' ve thue str dung dat phi nong nghiep tren dia ban TP Ha Noi d chuong 2; den chuong luan van da dua quan diem, phuong hudng hoan thien quan ly nha \ e e •> nuoc ve thue su dung dat phi nong nghiep tren dia ban TP Ha Noi De thuc hien cac ’ ’ ' z ' quan diem quan diem va phuong huong do, luan van da de xuat thuc hien dong bo y y ye mot he thong bao gom giai phap co ban nham hoan thien quan ly nha nuoc ve thue su dung dat phi nong nghiep tren dia ban TP Ha Noi thoi gian toi Toi cho rang, cac giai phap luan van la kha dong bo, phan tich cung co co so khoa hoc, vi vay cac giai phap la co tfnh kha thi Ngoai luan van de xuat nhung kien nghi cu the doi Quoc hoi, Bo Tai chinh va Tong cuc thue ve nham hoan thien quan ly nha nuoc ve thue su dung dat phi nong nghiep e e Mo • t so • n che cua luan • van Theo toi, luan van co han che sau: - Ve ket - cau luan van chia chuong la hop ly, nhung giua cac chuong mat can doi ve luong: chuong 1(46 trang), chuong (50 trang), chuong chi 25 trang( bang 1/2 so trang cua chuong 2) Trong chuong va co nhung muc khong tam ma lai qua dai - khong can thiet - Nen sua: + Ten cac chuong nen danh so thuong; 2.3 Nguyen nhan cua han che (trang 95) khong nen de rieng tiet + Chinh sua, bo sung mot so ten muc cho hop ly hon: 1.2.1.3 (trang 24); 2.2.3 (trang 78); 3.1.3 (trang 104); tach 2.2.3.6 (trang 84) 2.2.4; sap xep lai danh muc tai lieu tham khao va kha nhieu loi chinh ta - Can sua: danh muc cac bang, bieu, so do; danh lai so cac bang, bieu, so va vi tri ten cac so theo dung quy dinh K&t luan Mac du co mot sd han che nhd nhu tren, nhung nhin chung luan van la mot cong trinh khoa hoc cong phu, nghiem tuc va doc lap cua tac gia Be tai va noi dung z r trinh bay cua luan van phu hop vdi chuyen nganh nghien cdu Luan van co ket cau hop ly, kha can doi; van phong sang, sue tich, de hieu; so lieu phong phu, cap nhat, co nguon goc ro rang, dang tin cay; hinh thuc luan van trinh bay ro rang, co ban theo dung quy each Luan van da dap ung ca ve noi dung va hinh thuc cua mot luan van thac sy kinh te, chuyen nganh KTCT Tac gia cua luan van xung dang duoc nhan hoc vi thac sy kinh te Ha Noi, 15 thang 12 nam 2013 PGS.TS To Due Hanh NHAN XET LUAN VAN THAC S! KINH TE De tai: Hoan thien quan ly nha nude ve thue sir dung datphi nong nghiep tren dia ban Hci Noi Ma so: 60 31 01 Chuyen nganh: Kinh te chinh tri Dao Ngoc San Tac gia: Tinh cap thiet cua de tai luan van A A vay, khai thac, su dung hieu qua nguon lire la yeu cau dat cho ca nuoc cung ~ z z nhu moi dia phuong Thue su dung dat phi nong nghiep vira la cong cu rat hiru * ' hieu de thuc hien muc tieu tren, vua tao nguon thu cho ngan sach nha nuoc z z Tuy nhien, a Viet Nam, Luat thue su dung dat phi nong nghiep moi chinh thuc co r hieu luc tir 01 /01 /2012 Sau gan nam thuc hien, chinh sach van mot so Z Z A ZA A • A han che, bat cap can dugc hoan thien Do do, viec Tac gia chon de tai: “Ho an thien quan ly nha nude ve thue sir dung dat phi ndng nghiep tren dia ban va thuc tien Co’ su ly luan va thuc tien cua nhung van de nghien ciru luan van e A De tai dupe nghien cuu dira tren ca sa ly luan cua chu nghia Mac - Lenin, cac quan diem cua Dang Cong san Viet Nam va nhung kien thuc cua kinh te A AZ chinh tri hoc Dong thoi, luan van xuat phat tir thuc trang quan ly nha nuoc ve z z z thue sir dung dat phi nong nghiep a Ha Noi de phan tich, danh gia Cac so lieu dang tin cay Co sa ly luan va thuc tien cho phep Tac gia thuc hien dugc muc tieu va cac nhiem vu dat Ket cau va phuong phap nghien cihi cua luan van Vdi 127 trang A4 (khong ke danh muc tai lieu tham khao), luan van gom phan md dau, ket luan va chuong Chuang co tieu de: “Ca sd ly luan va thuc tien ve hoan thien quan ly nha nude ve thue sir dung dat phi nong nghiep” gom 46 trang (tir trang 5-50) Chuang trudc het nghien ciru nhung van de ly luan co ban ve thue va quan ly thue su dung dat phi nong nghiep, tir khai niem, noi dung, nhan to anh hudng den viec hoan thien quan ly nha nude linh vuc Trong phan tiep theo cua chuong 1, luan van tap trung vao viec trinh bay kinh r yr r nghiem cua mot so quoc gia hoan thien quan ly nha nude ve thue su dung z ~ dat phi nong nghiep Day la co so ly luan va thuc tien se dupe su dung de phan \ r r tich thuc trang quan ly nha nude ve thuc sir dung dat phi nong nghiep d Ha Noi chuong va de xuat giai phap d chuong z Chucrng 2: “Thuc trang quan ly nha nude thue sir dung dat phi nong nghiep r \ tren dia ban Ha Nof gom 50 trang (tu trang 51-100) Trong chuong r r nay, sau trinh bay cac giai doan cai each he thong thue d Viet Nam tir nam z 1990 den nay, luan van tap trung trinh bay tinh hinh quan ly nha nude ve thue su r az dung dat phi nong nghiep d Ha Noi Cuoi chuong, Tac gia dua cac nhan xet, z danh gia nhung tuu, han che linh vuc nay; nguyen nhan cua cac han z Z A che va cac van de dat Chuong cd tieu de: “Phuong hudng va giaiphap hoan thien quan ly nha y r z T Z X A nude ve thue su dung dat phi nong nghiep tren dia ban Ha Ndr gom z 25 trang (tir trang 101 - 125) Sau trinh bay mot so phuong hudng hoan thien quan ly nha nude ve thue sir dung dat phi nong nghiep d Ha Noi thoi gian Z A tdi, luan van tap trung trinh bay nhung giai phap va kien nghi nham hoan thien AZ Z cong tac quan ly nha nude ve thue su dung dat phi nong nghiep d Ha Noi thdi gian tdi Ket cau tong the cua luan van nhu vay co ban la hop ly va lo gich Cach tiep can cac van de cua luan van la: tir goc ly luan, kinh nghiem thuc tien va tinh hinh, so lieu thuc te, luan van phan tich, danh gia va dua cac giai phap Cac phuong phap nghien cuu dupe sir dung luan van la cac phuong phap nghien cuu truyen thong cua Kinh te chinh tri nhu: logic - lich su; phan tich - tong hop; triru tupng hoa khoa hoc Cach tiep can va phuong phap nghien cuu nhu vay la hop ly, cho phep tac gia thuc hien dupe muc tieu va cac nhiem vu dat cho luan van ~ •» Luan van dune trinh bay theo dung quy dinh; van phong mach lac, de hieu, it cd loi in an Nhu-ng ket qua chu yeu cua luan van: - He thong hoa dupe nhung van de ly luan co ban ve quan ly nha nude ve thue sir z dung dat phi nong nghiep r r ' - Tu nghien cuu viec hoan thien co che quan ly thue thu nhap ca nhan d mot so quoc gia va dia phuong nude, luan van rut dupe nhung bai hoc cho viec / r hoan thien co che quan ly thue thu nhap ca nhan d nuoc ta - Phan tich duoc thuc trang quan ly nha nude ve thue su dung dat phi nong nghiep d Ha Noi; chi duoc nhung cong va han che chu yeu cung nguyen nhan cua cac han che - Dua duoc nhung giai phap hoan thien quan ly nha nude ve thue su dung dat A phi nong nghiep d Ha Noi thdi gian tdi Nhin chung cac giai phap la can thiet va kha thi Nhung han che: • _ chNNyi •> A - Viec nghien cuu kinh nghiem cua nhieu nude (6 nude va vung lanh tho) lam cho viec nghien cuu trd nen don gian, so sai - Mot so noi dung trinh bay dong dai, dan trai Danh gia chung Luan van la cong trinh khoa hoc doc lap, nghiem tuc, mat uu diem la co r ban Luan van da dap ung duoc cac yeu cau doi vdi luan van cao hoc va Tac a r gia Dao Ngoc So’n xung dang dupe nhan hoc vi thac si khoa hoc kinh te, chuyen r r nganh kinh te chinh tri, ma so 60 31 01 Noi 15 thang 12 nam 2013 Ngucri nhan xet PGS.TS Pham Van Dung '-y J 106 r \ •> kiem tra cung nhu toan nganh thue Dong thoi, tang cuong kiem tra, xu ly trach nhiem doi voi can bo thue cac cap co hanh vi vi pham phap luat thue r r r r Ap dung quy che trach nhiem doi voi nguoi lanh dao truc tiep co can bo cap duoi vi pham phap luat thue r r r r •> r Mot nhung nhan to quyet dinh den moi thang lpi phai ke den nhan to nguoi, cong tac quan ly thue thi la cac can bo thue Cung voi cong tac cai cach thue, bo may to chuc va can bo thue phai dupc r r sap xep cho phu hpp voi quy trinh quan ly moi r r Sap xep lai doi ngu can bo theo huong tap trung vao cac khau cong viec chinh, thuc hien tinh gian bien che, nang cao hieu qua doi ngu can bo thue o r tat ca cac khau quy trinh quan ly Doi moi cong tac quan ly can bo theo huong quy dinh ro trach nhiem cua tung can bo tren tung vi tri cong tac Tiep tuc thuc hien luan phien, luan chuyen, bo nhiem, bo nhiem lai, r 9 tinh giam bien che Day manh cong tac kiem tra noi bo, tam la viec r r r chap hanh cong vu, chap hanh phap luat cua can bo thue; kiem tra viec giai quyet cac thu tuc hanh chinh cho nguoi nop thue; phat hien va xu ly kip thoi nhung truong hpp can bo co hanh vi gay phien ha, nhung nhieu r r r r - Xay dung he thong dich vu ke toan, tu van thue rong rai tu Trung uong den dia phuong de nguoi nop thue tiep can thuong xuyen, nhanh chong kip thoi voi chinh sach thue o moi thoi diem thuc hien nuoc ta hien nay, nguoi x r r r r nop thue han che ve kien thuc phap luat thue, quy trinh thu tuc ke khai, r r x r r nop thue va cac van de khac co lien quan den cong tac quan ly thue Do vay, chuyen mon hoa cong tac tu van thue dong vai tro rat quan trong qua r x r r trinh thuc thi chinh sach thue, tao dieu kien tiet kiem chi phi vat chat, thoi gian cho nguoi nop thue 107 A 3.2.5 Xay dimg co' sd tang cong ngh thong tin Song song voi viec cai cach hanh chinh quan ly thu, phai tung buoc cai tien quy trinh thu NSNN, ung dung cong nghe thong tin quan ly thu NSNN, huong den ket qua: don gian toi da thu tuc hanh chinh, tao dieu r r kien thuan loi cho doi tuqng nop thuc hien nghia vu doi voi Nha nuoc mot cach kip thoi, chinh xac; co che theo doi va cung cap thong tin thu NSNN da dang, phong phu va kip thoi cho nhu cau cua cac cap chinh quyen, co quan huu quan; tiem luc tai chinh cua Nha nuoc duqc phan anh day du hon, tao e A A A r tien de cho viec quan ly dieu hanh NSNN va trien khai mot ke hoach ngan r A sach trung han tuong lai; tiet kiem chi phi, thoi gian lao dong, tao dieu kien cho viec quan ly va su dung can bo mot cach hieu qua nhat, dong thoi A A tao tien de va co so cho cong cuoc cai cach tai chinh cong Cac cong viec phai hoan thien la: Co gioi hoa thao tac cua can bo quan ly thue tai co quan thue viec nhap du lieu dau vao Hien nay, tung to khai duqc can bo thue nhap thu cong vao phan mem r a chuong trinh bang viec nhap tay vao chuong trinh Tuy nhien, so luong cac to r r a r r khai nhieu, co co quan thue len den vai chuc nghin to khai, rat vat va cho can bo thue, chinh xac khong cao va ton kem nhieu chi phi De giam thieu cac •> r a thao tac nay, co the dung may quet de lay cac thong tin dau vao mot cach chinh xac va nhanh chong nhat, ap dung thuc hien co che “mot cua” cho bo A A A phan thu Sau bang nhung phan mem chuong trinh de xu ly, tinh toan, thong bao thu va hach toan ke toan r r Qua trinh trien khai thue su dung dat phi nong nghiep cung se lam thay doi can ban mo hinh quan ly thong tin cua nganh (se phai chuyen tu quan ly phan tan tai dia phuong sang quan ly tap trung tai Trung uong, do nganh thue can co he thong thong tin hien dai de co duqc day du nhung tai lieu ve 108 r r tinh hinh thu nhap cua tung doi tuong nop thue, nhanh chong phat hien mau thuan, cac dau hieu dang ngd ve tron lau thue tren he thong mang may \ r r tinh toan quoc, co kha nang xu ly thong tin ve thue chinh xac, kip thdi cung \ r r x cap dau du cac thong tin ve tinh hinh thu nop thue phuc vu cho cong tac quan ly thue va tra thue, ho tro cac doi tuong nop thue tu giac nop thue va co kha nang trao doi thong tin voi cac lien quan ; Mot vai giai phap sau day duoc dua de ap dung thuc te : 3.2.5.1 Doi voi Tong cue thue - Chuan hoa ve quy trinh xu ly, cac khuon dang, mau bieu cua cac loai bao cao, so sach cu the ro rang va duoc ap dung thong nhat toan nganh ; xay dung va van hanh he thong tin hoc phai co su tham gia cua cac r can bo nghiep vu tai cac cap, to chuc cap nhat du lieu, khai thac thong tin va r r van hanh mang tir cap tren xuong phai dupc to chuc, quy dinh ro rang, khoa hoc thi moi dam bao cho he thong co du thong tin va hoat dong thong suot r r r r - Tong cue thue phai thuc hien thiet ke lai tong the he thong tin hoc theo X XX hudng tap trung nham dap ung cac yeu cau nghiep vu cai each bao gom: he r r r \ x x thong mang va he thong truyen thong; co sd du lieu, he thong phan mem ung dung va trang thiet bi tin hoc theo mo hinh xu ly thong tin tap trung phuc vu / X cho yeu cau quan ly thue tich hpp de xay dung kho co sd du lieu tap trung toan nganh thue 3.2.5.2 Doi vdi Cue thue Thanh Ha Noi - Cue thue Thanh Ha Noi phai trien khai ung dung CNTT dap ung yeu x r r r r r cau quan ly thue: tir dang ky thue, xir ly td khai, ke toan thue, quan ly np thue x r r bang each ap dung cdng nghe thong tin vao tat ca cac quy trinh quan ly thue; - Dao tao nang cao trinh kien thuc tin hoc cho cac can bo thue, trinh ung dung cdng nghe thong tin quan ly thue Hoan chinh thong nhat chuong trinh ket noi thong tin quan ly du lieu tren toan quoc de cd the theo 109 doi de dang, thuan tien tong thu nhap chiu thue cua tung NNN khong cu tru tai Viet nam cong tac kiem tra viec thu nop thue cua ho - Nang cao trinh tin hoc cho cac don vi cap xa/phuong va cac co quan dia chinh Dam bao so thue phat sinh cua DTNT duoc nop dung, day du, kip •> r thoi vao NSNN, giam khoi luong cong viec cho cac don vi Uy nhiem thu De thuc hien duoc cac giai phap tren, can mot dinh huong chinh sach dung dan, co ke hoach thuc hien phu hop de xay dung he thong CNTT manh, x r x x x r bao gom co co so vat chat hien dai, phan mem phu hop, chat luong nguon r x r nhan luc cao, co moi truong phap ly thuan loi He thong quan ly thue bang cac ung dung cong nghe thong tin, xet ve thoi diem dau tu thi chi phi cao, nhung ve lau dai thi tiet kiem thoi gian va chi phi rat hieu qua, du de bu dap nhung khoan chi phi tren X Cac giai phap tren cho phep gop phan xay dung moi truong lam viec dien tu, mo rong ket noi trao doi thong tin qua mang dien tu voi cac co quan ben ngoai nhu Kho bac, huong den chinh phu dien tu, coi doi tuong nop r r r thue la trung tam phuc vu Qua nhung chuyen bien nay, mot he thong thong r r tin quan ly thue hien dai, mang tinh tich hop cao va co du kha nang cung cap r dich vu cong qua mang cho dong dao nguoi nop thue se duoc hinh 3.2.6 Tang curing cong tac tra, kiem tra r r r r Theo co che “tu ke khai, tu nop thue” truoc het, co quan thue phai tao x r r r r nhung dieu kien tot nhat de doi tuong nop thue tu giac thuc hien nghia vu r r thue Co quan thue khong chi la co quan giam sat tuan thu, ma la “nguoi ban dong hanh” - la co quan cung cap dich vu de “khach hang” la doi tuong nop thue thuc hien nghia vu thue O nhieu nuoc tren the gioi, hai bo phan r r r ** chiem ty can bo cao nhat co quan thue la bo phan dich vu ho tro doi tuong nop thue va bo phan tra thue Dieu cung co nghia la, viec mo rong quyen tu chu, tinh tu giac phai di cung voi tinh hieu qua cang cao cua bo phan Tuyen truyen ho tro va bo phan tra thue 110 Cung vdi viec md cua va hoi nhap kinh te quoc te, cong tac ki6m tra, X giam sat cua nganh tai chinh can duoc tang cuong va tap trung tang cuong cong tac kiem tra, tra linh vuc thue nham ngan ngua, phat hien va xu ly kip thoi nhung gian lan thuong mai, vi pham ve thue Trong thoi gian e • r X •• r ' toi, can tien hanh hien dai hoa cong tac tra bang viec chuyen tu co che X e < tra dien rong theo phuong phap thu cong, truyen thong dua vao kinh nghiem sang co che tra dua vao ky thuat quan ly theo rui ro, tuc la co vi pham moi tra, khong gian lan khong tra Dong thoi phai xay dung r x r r x he thong phan mem phan tich thong tin thu nop thue, tinh hinh san xuat kinh doanh cua cac doi tuong x r r Ngoai ra, nen tang quyen quyet dinh xu ly cac vu vi pham thue cho co y r r y r quan thue, giao cho co quan thue duoc quyen dieu tra, khoi to nhung truong r r y r r hop vi pham thue vdi so tien ldn, lap bo may cuong che thue thuoc r rt t nganh thue, thuong xuyen trien khai cong tac kiem tra noi bo nganh thue, dam r bao cac bo phan truc thuoc co quan thue thuc thi nhiem vu dung phap luat, dung duong loi chinh sach cua Dang va Nha nudc, tranh hien tuong nhung nhieu tieu cuc, gay phien cho dan 3.3 Kien nghi 3.3.1 Kien nghi doi ven Quoc hoi Dieu 6, Luat Dat dai 2003 da the che hoa cac quy dinh cua Hien phap x x r x nam 1992 ve noi dung quan ly nha nudc ve dat dai bang viec quy dinh Nha r r y r yr nudc thong nhat quan ly ve dat dai Cac noi dung quan ly nha nudc ve dat dai bao gom cac noi dung chu yeu nhu: ban hanh cac van ban quy pham phap luat ve quan ly, su dung dat dai va to chuc thuc hien cac van ban do; xac dinh dia X X gidi hanh chinh, lap va quan ly ho so dia gidi hanh chinh, lap ban hanh chinh; khao sat, dac, danh gia, phan hang dat; lap ban dia chinh, ban hien trang su dung dat va ban quy hoach su dung dat; quan ly quy hoach, Ill r r x * r r r •> ke hoach su dung dat; quan ly viec giao dat, cho thue dat, thu hoi dat, chuyen muc dich su dung dat; dang ky quyen su dung dat, lap va quan ly ho so dia r r x ' ' r chinh, cap giay chung nhan quyen su dung dat; thong ke, kiem ke dat dai; x r x •> quan ly tai chinh ve dat dai; quan ly va phat trien thi truong quyen su dung dat thi truong bat dong san; quan ly, giam sat viec thuc hien quyen va nghia vu cua nguoi su dung dat; tra, kiem tra viec chap hanh cac quy dinh cua phap luat ve dat dai va xu ly vi pham phap luat ve dat dai; giai quyet r x r r r r e tranh chap ve dat dai; giai quyet khieu nai, to cao cac vi pham viec quan r r x ly va su dung dat dai; quan ly cac hoat dong dich vu cong ve dat dai Tai chinh dat dai da tiep can cang phu hop hon voi co che kinh te x r x thi truong Nguon thu tu dat tang deu cho ngan sach nha nuoc hang nam: nam 2008 dat gan 38 nghin ty dong, nam 2009 dat gan 41 nghin ty dong, nam 2010 dat gan 54 nghin ty dong, nam 2011 dat tren 131 nghin ty dong, nam 2012 dat x x gan 39 nghin ty dong Nguon thu tu dat tang cao theo thoi gian va tro mot nhung nguon luc quan cho phat trien kinh te xa hoi cua dat nuoc, dac biet voi r r r x r r * cac cap chinh quyen dia phuong He thong chinh sach thue doi voi dat dai da dupc quy dinh tuong doi day du, co nhieu doi moi phu hop voi quyen va z x r nghia vu cua nguoi su dung dat, gop phan tang cuong cong tac quan ly dat dai, lam lanh manh hoa thi truong bat dong san Tai chinh dat dai da dong gop tich cuc cho qua trinh phat trien kinh te De viec quan ly thu thue ve dat dai co hieu qua thi cong tac Dang ky x r x * r * r quyen su dung dat, lap va quan ly ho so dia chinh, cap giay chung nhan, thong ke, kiem ke dat dai la rat quan trong, day co so phap ly, cung nhu nguon thong tin de co quan thue co the thuc hien quan ly chinh xac doi tupng su dung dat de lam can cu xac dinh doi tupng chiu thue 112 Trong thdi gian qua, sir hinh he thong Van phdng Dang ky quyen su dung dat, viec dac lap ban dia chinh, dang ky, cap Giay chung nhan •> r a r r \ quyen su dung dat da duoc day manh Ket qua da gop phan giai quyet nhung A A Z A van de ton tai quan ly va su dung dat; tao dieu kien thuan loi cho ngudi r phdng mat bang thu hoi dat Viec lap ho so dia chinh da dupe quan tarn, chu thuc hien Tuy nhien, cdng tac thong ke, kiem ke dat dai theo dinh ky cua cac dia r a phuong thudng hoan cham, chua dap ung kip thdi yeu cau thong tin dat dai cho viec lap quy hoach, ke hoach su dung dat va cac quy hoach, ke hoach phat trien kinh te - xa hoi cua cac cap, cac nganh r Nguyen nhan cua tinh trang tren la chua quy dinh bat buoc phai dang a r r a ky bao gom dang ky ban dau va dang ky bien dong, chua co che tai du manh de xu ly nen nhieu trudng hop chay y, khong ke khai dang ky theo quy dinh, r A dan den nha nudc khong lap dupe ho so de quan ly; Luat khong quy dinh ro viec cap Giay chung nhan doi vdi dat la bat buoc hay theo nhu cau cua ngudi su dung dat Do mot thdi gian dai buong long quan ly dat dai, tinh trang vi r \ r r •> pham phap luat dat dai nhieu (nhu lan chiem, chuyen muc dich trai phep, khong su dung dat dupc giao; chuyen nhupng dat hoac chuyen nhupng du an su dung dat ma khong lam thu tuc quy dinh; tranh chap dat dai), nhieu vu viec vi pham keo dai nhieu nam, nhieu lan khong dupc xu ly dut Kinh phi cho r a r r viec dac lap ban dia chinh, dang ky dat dai, cap Giay chung nhan, xay dung ho so dia chinh va co so du lieu dat dai nhieu nam qua chua dupc r a a cac dia phuong bo tri day du theo yeu cau r a r Vi vay, Quoc hoi can sura Luat dat dai theo hudng: - Can doi mdi cdng tac dang ky dat dai theo hudng bat buoc va Nha 113 A nuoc bao ho quyen va lqi ich hop phap cho nguoi da dang ky theo quy dinh cua phap luat, ben canh phai co che tai du manh de ngan chan cac truong A hop giao dich “ngam” khong dang ky tai co quan nha nuoc A A A A - Tang cuong dau tu nguon luc de dac lap ban do, ho so dia chinh, r r xay dung co so du lieu, cai cach thu tuc hanh chinh, day nhanh tien cap z r a r a giay chung nhan quyen su dung dat, quyen so huu nha o va tai san khac gan r A AZ lien voi dat dap ung nhu cau cua nguoi su dung dat 3.3.2 Kien nghi vo'i Bo Tai chinh, Tong c“c Thue Thu nhat: Hoan thien he thong chinh sach phap luat ve thue va quan ly thue Ra soat, sua doi, bo sung va hoan thien cac quy trinh nghiep vu quan ly thu cho phu hqp voi yeu cau moi z z Tiep tuc hoan thien luat quan ly thue tren so so ra soat lai cac quy dinh A Z Z Z Z ve thu tuc dang ky, ke khai, tinh thue, nop thue cua tung sac thue va cac quy A f dinh ve hoa don, chung tu, cac mau bieu bao cao co lien quan toi tinh thue, quan ly thue Neu co mau thuan hoac chua day du thi can sua doi hoan thien e Z Z Z To khai thue phai don gian de doi tuqng nop thue co the tu ke khai, nhung day du cac thong tin can thiet de tinh thue, hoac kiem tra doi chieu mot cach Z A thuan lqi bo sung chuc nang dieu tra cho co quan thue A Z Thu hai som trinh Chinh phu xay dung De an ban hanh Luat thue tai san thay the Luat thue su dung dat phi nong nghiep de khac phuc triet de cac nhuqc diem cua Luat Thue su dung dat phi nong nghiep, cu the: Z A A Z Z - Ve ly thuyet, chi can danh thue tren thu nhap la du vi tat ca cac khoan Z A Z thue, suy cho cung deu dong vien tu thu nhap dan cu Song neu chi co mot Z Z Z A A Z loai thue thi muc thue phai rat cao moi dam bao nguon thu can thiet cho Z A A NSNN Tu se can tro den tinh than hang say lao dong de co nhieu thu nhap vi phai nop thue cao Hon nua, neu chi co thue thu nhap thi kha nang rui ro ve Z Z Z A Z that thu se rat lon Viec danh thue vao tai san vua tao dieu kien giam bot so 114 x r r thue danh vao thu nhap, vua cho phep dong vien them phan thu nhap da tron hoac tranh thue r r r r - Viec danh thue tai san xuat phat tu nguyen tac danh thue theo lpi ich Nhung ngudi dupc huong lpi ich tu Nha nuoc nhieu phai nop thue cao Nha, dat va cac tai san khac dupc bao ton, phat trien va sinh loi la nhb dupc thua A A huong rat nhieu lpi ich tir cac dich vu cong cong cua Nha nuoc de lam tang them gia tri cua mot so tai san Chang han, gia tri nha, dat co the tang len nhieu Nha nuoc cai tao, mb rong dien, dubng, truong, tram khong can co su dau tu cua chu sd huu Tir do, nguoi co tai san, dac biet voi tai san co gia tri can phai co trach nhiem dong gop de Nha nuoc co them nguon trang trai cac khoan chi - Thue tai san mang tinh chat la khoan thu bo sung vao thue danh vao thu nhap, dac biet o cac nuoc ma thue thu nhap ca nhan bi han che va trinh quan ly yeu kern Thue tai san cho phep tinh den kha nang ldn lao cua ngudi nop thue, dupc the hien bang lupng cua cai hon la lupng tien ho bo de tieu dung Thue tai san gop phan hudng dan, khuyen khich su dung tai san co hieu qua thong qua dau tu vao von kinh doanh, thuc day phat trien kinh te hon la cat giu tai san loai thue thuong dong vien vao mot sb tang ldp dan cu giau co nen de dupc su dong tinh, ung ho cua dai bo phan quan chung nhan dan x r - Thue tai san la mot cong cu co hieu luc phuc vu yeu cau quan ly cua Nha nudc hoan canh sb huu tai san qua chenh lech giua cac tang ldp dan cu Qua thue tai san, Nha nudc co the thuc hien viec kiem ke, kiem soat, quan ly nhung loai tai san quan trong xa hoi va dong vien mot phan dong gop cua chu sb huu tai san co gia tri ldn, co nhieu thu nhap tir tien X X cho thue, chuyen nhupng, gop phan dieu hoa thu nhap xa hoi, thuc hien nghia vu dong gop cong bang, khuyen khich su dung tai san hpp ly, co hieu qua 115 - Thue tai san thudng de thu ngudi chu tai san thudng muon cdng khai dang ky de duoc Nha nudc bao ve quyen sd huu hay quyen su dung hop phap cua minh co tranh chap, kien tung Van de can duoc quan tarn la muc dong gop cua chu tai san phai duoc xay dung hop ly, phu hop, nhat la vdi tai san da qua nhieu lan luan chuyen va vdi tai san cd gia tri ldn khien r XX ngudi nop thue phai bo khoan tien nhieu -Voi dat dai la tai nguyen thuoc quyen sd huu quoc gia, thi viec danh r r r •> thue mang tinh chat chuyen nhuqng dat dai cho ngudi khai thac la mot viec x r r r \ can thiet Ngoai ra, viec danh thue vao viec su dung dat dai thuoc quyen sd huu toan dan cung la hop ly va bao dam duoc su cdng bang ve quyen loi va r •> r •> nghia vu cdng dan vdi NSNN, ke ca trudng hop nop thue vao nha dat de d, khong cd thu nhap r \ r \ - Thue tai san phuc vu yeu cau dieu chinh mdi quan he hop ly giua x r r r tieu dung, dau tu va tiet kiem doi song xa hoi Viec danh thue vao tai r x r r r x san se gop phan han che y thich muon tich luy bang tai san cat giu, khuyen r x x khich tang tieu dung hoac dau tu vao san xuat, kinh doanh Qua do, gop phan thuc hien tot chu truong kich cau, thuc day phat trien kinh te xa hoi Vdi r x ' x nhung ly le do, viec nghien cuu ban hanh thue tai san la can thiet, nham phat huy tac dung bo sung cho thue danh vao thu nhap, danh vao tieu dung r r he thong chinh sach thue r r r x Do ban chat cua thue tai san la bo sung cho thue thu nhap nen can duoc phan tich, xem xet than trong, mdi quan he vdi cac loai thue true thu de khac phuc dupc tinh trang danh thue trung lap, chong cheo, khong kim ham phat trien san xuat kinh doanh, khong lam nhat y chi lam giau chinh dang cua x t r x cac tang lop dan cu Ve mat quan ly, thue tai san cung cd nhung dac diem r r r phuc tap rieng kha nang che giau tai san (trir nha, dat), dac biet la tron tranh khai bao chuan xac gia tri tai san von la can cu tinh thue co ban cua sac 116 x r r x thue nay, tao nen tinh trang thuc hien thieu cong bang Vi vay, can phai tinh A toan, xay dung cac bien phap quan ly, thu thue sat dung, mang tinh kha thi, han che that thu den muc thap nhat Thu ba: Xay dung he thong quan ly du lieu tap trung tai Tong cue Thue A r ' r Cor che trao doi thong tin hien ve thue su dung dat phi nong nghiep giua A X cac co thue dia phuong duqc thuc hien tren co sb phan tan du lieu, ve co ban la hang thang moi tap trung duqc du lieu tren co sb cac bao cao dubi dang files du lieu dien tu duqc truyen ve tu don vi toi don vi khac lien quan X A A A Vi vay, can thiet phai xay dung mot he thong xu ly thong tin tap trung Thong A A va ket xuat bao cao A A A Thu tu, Do so luong ngubi nop thue qua lbn nen khoi luong cong viec cua moi can bo thue cang nhieu do de dap ung duqc yeu cau cong viec ngoai su no luc cua can bo thi cung rat can su ho tro cua Bo Tai Chinh AX rv X X va Tong Cue Thue ve cac mat dac biet la ho tro phen mem ung dung A quan ly thue 117 KET LUAN r r Voi nhung noi dung phan tich b tung chuong, luan van da co gang thuc e r r x •> \ - Nghien cuu ve quan ly thue su dung dat phi nong nghiep bao gom tong hpp cac khau xay dung, ban hanh chinh sach, khau thuc hien chinh sach va < X khau tra, kiem tra ve thue (ca khau chinh sach va thuc hien chinh sach), r r r x x tao nen mot mdi quan he gan ket, lam tien de bo sung, ho trp cho Trong r XX chuong 1, theo hudng nghien cuu nhieu dieu moi me, tac gia da het sue r r r r r x x co gang he thong hoa, ke thua cac van de ly luan ve quan ly noi chung, quan r r r x ly thue su dung dat phi ndng nghiep noi rieng dupc de cap tuong doi “rai rac” r cac cong trinh nghien cuu cua cac tac giai mot sb linh vuc khac co lien quan - Nhan thuc va van dung ly luan ve cac chuc nang quan ly linh r r vuc quan ly thue mot each “dung bai ban”, dung voi cac nguyen tac quan ly x x r hien dai dieu kien nen kinh te thi truong dinh hudng xa hoi chu nghTa d r x r x Viet Nam la mot van de ma cac chu the quan thue can phai quan tarn Cac phan tich chuong da chi cac han che chu yeu cong tac quan ly r r r thue su dung dat phi nong nghiep b Viet nam noi chung va Ha r xx Noi noi rieng hien la: Chinh sach thue om dom nhieu chuc nang: tap x x r x r x chung nguon thu, dieu tiet vi mb nen kinh te dam bao cong bang xa hoi chua co chinh sach tap trung khoan thu thue su dung dat phi nong nghiep vao ngan r r \ r •> Tong Cue Thue ve viec quy dinh chuc nang, nhiem vu, co cau to chuc cua r r Chi Cue Thue true thuoc Cue thue va chuc nang, nhiem vu cua cac Doi thue thuoc Chi Cue Thue, Ha Noi 21 Tong cue Thue (2009) He thong van ban phap luat hien hanh ve thue, NXB Tai chinh, Ha Noi 22 Tong cue thue (2009), Chien lucre phat trien nganh thue giai doan 2011 — r r r 2020, Chien lupc cai each he thong thue giai doan 2011 -2020, website: www.gdt.gov.vn 23 Tu dien tieng Viet - Vien ngon ngu hoc Viet Nam 24 Thu tuong chinh phu (2007), Quyet dinh so 76/2007/QD-TTg 28/05/2007 cua Thu tuong chinh phu quy dinh chuc nang nhiem vu quyen r •> _ r _ han va co cau to chuc Tong Cue Thue true thuoc Bo Tai Chinh, Ha Noi 25 Th.s Bui Van Quyet (2006) “Quan ly hanh chinh cong”, NXB Cong an Nhan dan, Ha noi 26 Quoc hoi Luat thue su dung dat phi nong nghiep so 48/2010/QH12 27 Uy ban thudng vu Quoc Hoi (1992), Phap lenh thue nha, dat nam 1992 28 Uy ban thudng vu Quoc Hoi, (1994), Phap lenh sua doi, bo sung mot so dieu cua Phap lenh thue nha, dat nam 1994