Nhin vao bang tren ed the nhan thiy, ngi dung dieu ehinh eua Nghi dinh 14-11-1923 ve thue xay dflng the hien d sfl phan biet eu the gifla nha gach ed t i n g vdi nha gach khdng ting[r]
(1)CHIMH SACH THUE CUA TIRJC DAN P H A P
* ' >v'
THA]\H PHO HAI DlJOlVG Tl/ NAM DEIV 1945
PHAM THI TUY^T*
Hg thdng thud cfla thflc dan Phap d Ddng Dfldng dUde ehia loai ed ban la: thue triic thu (ddnh cho ngan sach hang xfl) va thud gian thu (ddnh eho ngan sach Ddng Dfldng) Tuy nhien, ban hanh chfnh sach thue, chfnh quyen thugc dia Phap d Ddng Dfldng thfldng can cfl vdo sfl khac bi$t cua cac ddi tfldng hi danh thud, cac dia phUdng, cdc vung mien de dinh cae loai thud va mflc thue khac nhau b eac phd ldn, cac trung tam thi, thfl phu cua cac tinh Id nhflng ndi tap trung ddng dan cfl, ed dieu kien thudn ldi hdn phat trien kinh te - xa hgi nen che thue cung cd sfl khdc biet so vdi cac vung ngoai dd thi Ngoai nhflng khoan thue ddng cho ngan sach Ddng Dfldng vk ngan sach hang xfl, dan cfl d cdc dd thi cdn phai ddng them cac loai thue eho ngdn sach dd thi Trong bai viet nay, chung tdi se de cdp den mgt sd' loai thud dfldc chfnh quyen thiic dan ap dung rieng cho dan eU dd thi Hai DUdng (nam 1923 Id Thanh phd Hai DUdng) de gdp phin ldm rd hdn sii khac bigt chfnh sach thud cfla thiic dan Phap b tiing dia phUdng
1 Thue ca n h a n
Ngay 8-11-1892 Toan quyen Ddng Dudng ban hanh Nghi dinh so' 605 ve viec
thidt ldp nhflng ngudn thu dae biet tai mdt so' trung tam dd thi d Bic Ky ddnh cho cac chi phf ve chieu sang, dfldng sa, bao dfldng cae tda nhd edng cgng eua chfnh cac trung tam dd Ngudn thu ndy bao gdm cac loai thue ea nhan, thud hd'phan va rac thai, thud thu gifl tang vat, cac loai tien phat, tien cip gia'y phep, thud Id md, thud xe keo, thue chd va 1/10 thud mdn bai Hai Dfldng, Sdn Tay, Bic Ninh la nhflng trung tam dd thi dfldc dat dfldi chd eua Nghi dinh Tuy nhien, dinh mflc thue dd'i vdi mdi dd thi dfldc quy dinh b i n g cac Nghi dinh rieng
Theo tinh t h i n dd, Nghi dinh sd 608 cua Todn quyen Ddng Dfldng ve viec thiet lap ngan sach dae bigt cua dd thi Hai Dfldng dfldc ban hanh cung (8-11-1892) vdi nhflng quy dinh cu the ve cac loai thud ca nhan, thud nha dat va thud chieu sang dfldc phep thu gidi han dd thi (gidi ban ndy dfldc xac dinh cu the Nghi dinh 31-12-1892 eua Thdng sfl Bic Ky) Theo Nghi dinh sd 608, cac loai thud ea nhan danh vao dan cfl dd thi Hai Dfldng bao gdm: thud than va thud lao dich cua ngfldi ban xfl, thud dae bigt cua ngfldi A kieu va mgt loai thud danh eho t i t ca cae thfldng gia, ke ea ngfldi Au, ngfldi ban xfl va ngfldi A kieu Cdn eac loai thue khac nhU thud hd' phan va rac thai, thud lUu gifl tang vat, cac loai tien phat
(2)62 Rghi&i ciiru Ljch sfl sg 3.2010
thud cip phdp cae loai giiy td, thue Id md, thud xe keo, thud chd dfldc quy dinh bdi Nghi dinh cfla Thd'ng sfl Bic Ky ngdy 31-12-1892
1.1 Thue thdn vd thue lao dich cua ngUdi bdn xii
TrUdc cd Nghi dinh 2-6-1897 cfla Todn quyen Ddng DUdng ve che thud than ddi vdi dan Bic Ky, chi cd dan ngi dinh mdi phai ddng thud than vk di lao dich Mflc thud than nop b i n g tien theo quy dinh eua trieu dinh Hue \k quan tien (tfnh theo ddng bac Ddng Dfldng hdi b i y gid la Od 315) (1) NhU vay, dd'i vdi dan cU mgt sd dd thi, dd "dang d trdng mgt dieu kign dae biet, ehUa dUde phan hang la ngi dinh vk ngoai dinh nhU dan cfl ngoai dd thi" (2) dfldng nhien se khdng cd cd sd de ap dung loai thud vk hg cung se khdng phai di lao dich N h i m tdn dung ngudn thu ldn cdn dang bi bd sdt chfnh sach thud cua trieu dinh Hue, Nghi dinh 8-11-1892 cua Toan quyen Ddng Dfldng ve vigc thidt ldp ngan sach ddc bigt cho cae dd thi d B i c Ky da dfla nhflng quy che mdi ve each danh thud ddi vdi dan cfl d nhflng ndi ndy
Theo Nghi dinh sd 608, dan ban xfl d dd thi Hai Dfldng ddng thud dd thi dfldc phan lam hang vdi mflc ddng gdp nhfl sau:
Hang - Ddn dng khde manh cd tudi tfl 18 den 54, khdng dfldc mien trfl theo luat cua ban xfl ve ddng gdp ea nhan vk khdng ed nghe tai nhd: 0d30
Hang - NhQng ngfldi dan khdng thugc loai tren: d l (3)
Nhu vay, ddi tUdng ap dung cua loai thue ndy la t i t ca dan ban xfl sd'ng dd thi, khdng phan bigt gid, tre, gai, trai, nghe nghiep, chflc vu Ly dfldc dUa \k tat ea
nhflng ngUdi deu dUde hudng eung mdt ldi fch ve chieu sang, ve dUdng sa, ve an ninh nen hg phai cd nghla vu ddng gdp eho nhflng chi phf cfla cac hoat dgng dd (4) Thflc c h i t , day chfnh la mgt loai thue than danh vao dan cfl dd thi Mac du ve hinh thflc thi dinh mflc thue t h i p hdn so vdi thud t h a n cfla dan ngi dinh ngodi dd thi, nhflng vdi ddi tfldng ddng thud ddng hdn nen sd thud thu dfldc van se nhieu hdn Vdi chfnh sach dd, thflc dan Phap se dat dfldc mue dfch tang tdi da ngudn thu eho ngan sach dd thi n h i m dap flng nhflng nhu ciu chi tieu eho cac hoat dgng cfla dd thi
Ngoai ra, Nghi dinh cdn quy dinh them: dd'i vdi nhflng ngfldi thugc dign ddng thud hang cdn phai ddng them moi nam ddng ve viec mua lai cac sflu dich Chi nhflng cdng nhan, vien chflc dang tai chflc mdi dfldc mien loai thud ndy (5) Thflc chit, day chfnh la hinh thflc b i t huge ngfldi dan phai chudc b i n g tien thay cho nhflng di lao dich lam "vigc nfldc", mdt quy che ma tfl nam 1897 dUde ap dung rgng rai ddi vdi ta't ca dan ngi dinh b B i c Ky
Mac du tfl nam 1896, ngan sach dd thi Hai DUdng khdng cdn tdn tai rieng bigt (6),
vk eung nam Toan quyen Ddng
(3)Chinh sach thug cfla thuc dan Ph6p 63
Bang 1: Bieu t h u e t h a n theo Nghi dinh 3-9-1920 (7) va t h u e p h u t h u theo Nghi d i n h 14-11-1923 (8) cua ngfldi A kieu fl Hai DUUng
P h a n h a n g
Hang
Hang
H ^ n g
Hang
D d i tUo'ng d o n g t h u e Thfldng gia ddng t h u e mon bai ngoai h a n g ; h a n g mflc d i u tien cua thue mon bai d i e biet; dien chu ddng t h u e tfl 50d trd len/nam
Thfldng gia dong t h u e mon bai h a n g va cua loai dae bigt; h a n g d i u tien cua loai thong thUdng; dien chu dong t h u e mflc 40d - 49dJn&m
Thfldng gia nop t h u e mon bai h a n g 3,4,5 cua loai thong thUdng; dien chu ddng t h u e 20d - 39dJn&m
Cac doi tUdng lai
T h u e t h a n
150d00
lOOdOO
50d00
12d00
T h u e p h u t h u
3d00
2d50
2d00
IdSO Bic Ky tfl 18 den 60 tudi la 2d50 thi tfl dd
trd ve sau, dan ban xfl d Hai Dfldng ddng thud than theo nhflng quy dinh chung
1.2 Thue dgc biet cua ngUdi A kiiu Ciing gidng nhfl d cac dd thi Nam Dinh, Sdn Tay, Bic Ninh va Phu Lang Thfldng, ngfldi A kieu sinh sd'ng d Hai Dfldng ngoai vigc ddng thud than eho ngan sach bao hg, hg cdn phai ddng them mgt loai thud dae bigt eho ngan sach thi Tuy nhien, each phan hang va dinh mflc eu the eua loai thud tiing dd thi khdng gid'ng Hai Dfldng, ngfldi A kieu dfldc phan lam hang vdi cac mflc thue nhfl sau: Hang 1: 15d00; Hang 2: 5d00; Hang 3: 2d00; Hang 4: IdOO (9)
So vdi d Sdn Tdy, loai thud dfldc danh theo mflc tfldng tfl la 20d00; 5d00; 2d00 va IdOO (10), cdn d Bic Ninh chi cd mflc la 3dOO va IdOO (11) Sfl khac biet ve dinh mflc thud gifla cae dd thi cd the nhu c i u ve ngan sach, hoac cd the dae diem nganh nghe, dieu kign kinh doanh cfla ngfldi A kieu d tflng ndi khdng gid'ng Tuy nhien, sfl b i t hdp ly cua s i c thud la d chd nd ehi ap dung cho mgt sd trung tam dd thi d B i c Ky khdng ap dung d hai thdnh phd' Hd Ndi vk
Hai Phdng la nhflng ndi ngfldi A kieu cd dieu kign budn ban thudn ldi hdn Vi vay, 3-7-1894, Toan quyen Ddng Dfldng da phai Nghi dinh bai bd loai thud dd'i vdi ngfldi A kieu d t i t ea cac dd thi thugc Bic Ky va cho phdp nhflng ngfldi da ddng thud cua nam 1894 se dfldc hoan tra lai (12) Mue dich eua vigc bai bo loai thue la n h i m thu h u t them ngfldi A kieu ve cac trung tam dd thi kinh doanh, budn bdn, tao dieu kign thiic d i y sfl phat trien thfldng mai d nhflng ndi Lam nhfl vay, ngan sach dd thi m i t di mgt ngudn thu, nhflng bu lai, ngan sach bao hd lai thu ve mgt khoan ldn hdn tfl thud mdn bai
(4)64 Rghien emi Ljch sfl sg 3.2010
Nhfl vdy, so vdi loai thud dae biet nam 1892 thi loai thud phu thu doi vdi dan A kieu luc ndy da cd nhieu thay ddi Dinh mflc thud gifla cac hang ehi chenh lech OdSO, dae biet la thud phu thu hang va hang thap hdn r i t nhieu so vdi loai thud dae biet eung hang trfldc day, nhflng ngflde lai, thud phu thu hang lai tang them 0d50 so vdi thud dae bigt cung hang Cach danh thud ve mat hinh thflc cd ve nhfl nhg hdn vk edng b i n g hdn nhflng thflc c h i t day chfnh la mgt thu doan tang thue eua thflc dan Phap Bdi le ngfldi A kieu d Hai Dfldng thugc ddi tfldng ddng thud hang va hang khdng nhieu, ma chu yeu la dd'i tfldng ddng thue hang va hang 4, nen vdi each danh thud mdi nay, chfnh quyen bao hg v i n se dam bao dfldc vigc tang ngudn thu cho ngan sach
1.3 Thue cda thuang gia
Cung v i n theo Nghi dinh sd 608, tat ca cac thfldng gia khdng ke la ngfldi Au, ngfldi ban xfl hay ngfldi a kieu deu phai ddng mgt loai thud hang nam tfl OdSO den 5dOO theo loai hdng hda budn ban vk dfla theo sfl phan hang eua Nghi dinh 15-4-1890 ve vigc danh thue mdn bdi Mflc thud dfldc quy dinh nhfl thd'ng ke d bang
cac ddi tfldng la thUdng gia, ma thdi gian ddng loai thue cung r i t n g i n Chi'nh sach td rd sU Uu dai cfla chfnh quyen thugc dia dd'i vdi ngUdi Au
Tfl nam 1924, theo Nghi dinh 12-12-1923 cfla Toan quyen Ddng Dfldng, Thanh phd Hai Dfldng se cd ngan sach rieng va' mgt sd cac ngudn t h u cfla ngan sach la ti lg p h i n t r a m bd sung cfla cac loai thue trflc t h u nop cho ngan sach Bic Ky (thue ea nhan, t h u d mdn bai ) Do vdy, ngoai cac loai thue tnic t h u ddng cho ngan sach B i c Ky, ngfldi dan Thanh phd Hai Dfldng (bat ke la ngfldi Au, ngfldi A kieu hay ngfldi ban xfl) hang nam cdn phai ddng them cho ngan sach thdnh phd loai thue theo ti le p h i n t r a m bd sung cfla thud tnic thu Dinh mflc thue cu the tflng nam se fly ban t h a n h phd quyet dinh nhflng khdng dfldc vfldt qua mflc tdi da theo quy dinh cua Thdng sfl B i c Ky
2 T h u e n h a d a t
Nhflng quy dinh ve thud nha d i t b dd thi Hai Dfldng chfnh thflc dfldc ban hanh l i n dau tien Nghi dinh cfla Toan quyen Ddng Dfldng 8-11-1892 Theo dd, nha va d i t dUde p h a n loai de ddnh thue vdi eac mflc nhfl sau (13):
B a n g 2: Bieu t h u e ca n h a n cua thUotng gia theo Nghi dinh 15-4-1890 (14) P h a n h a n g
Mijfc t h u e
4 hang dau 5d00
Hang 4d00
Hang 3d00
Hang 2d00
Hang IdOO
Hang 0d50 Tuy nhien, cho den Todn quyen
Dong Dfldng ban h a n h Nghi dinh mdi (23-2-1896) ve viec thd'ng n h i t cac loai thue thu dd thi Hai Dfldng thi cac thfldng gia d day khdng cdn phai ddng loai thud ndy nfla Nhu vciy, so' ba loai thud ea nhan ap dung rieng cho dd thi Hai DUdng thi ngUdi Au chl phai ddng mgt loai thud danh cho
- Loai 1: Nha d b i n g gach, cfla hang, nha eua cac thfldng gia, cac hg gia dinh kha gia ed hodc khdng cd nghe nghiep, mflc t h u e d / m ^
(5)Chinh sach thue ci^a thuc dan Phap 65 cfla cae nha bi danh thud loai 1, mflc thud
0d02/m2
- c a c loai nha tranh cd dign tfch dfldi 25m^, cac tda nhd cdng cgng, nha danh cho cac hoat dgng thd cung dfldc mien thue
- Cac khu d i t rgng n i m canh cac dfldng cd he thdng chieu sang phai ngp thud chieu sang vdi mflc Od20/m dai, nhflng mflc thud ndy td'i da khdng vfldt qua 5dOO
Vdi nhflng quy dinh nay, vigc phan loai nha khdng chi dfla tren cd sd dign tfch hay vat lieu lam nha ma cdn dfla vao mflc thu nhap va nghe nghiep cua chu nha Tuy nhien, cd mgt sd diem quy dinh chfla that rd rang de d i n den nhflng sai lech each phan loai nha de danh thue Dd la chfla cd nhflng tieu chf cu the de phan biet gifla "thfldng gia" va "thfldng gia nhd", gifla "hd gia dinh kha gia" va "hg gia dinh k6m kha gia hdn", hoac cung mgt gia dinh ed nhieu ngfldi ldm nhieu nghe khac thi thud nha se danh theo loai ndo
Tfl nam 1896, ngan sach rieng cua cac dd thi bi ggp chung vao ngan sa-ch hdng tinh cung la lue chi'nh quyen bao hg thay ddi each danh thud dd'i vdi cae loai nhd va d i t d dd thi Nghi dinh eua Toan quyen 'Ddng Dfldng 23-2-1896 dfla quy dinh mdi ve thud nhd dd't d dd thi Hai Dfldng (xem bang 3)
So vdi nhflng quy dinh cua Nghi dinh 8-11-1892 thi each danh thue mdi cd nhidu diem khac bigt Dd la: 3'• -"* - •'
Thit nhd't, ddi tfldng hi danh thud md
rgng hdn trfldc, bao gdm tat ca cac loai nha va da't pham vi cfla Hai Dfldng, ke ea nha tranh loai nhd dudi 25m^va d i t khdng nim canh nhflng dfldng ed he thdng chieu sang la nhflng ddi tfldng trUde day khdng bi danh thud
ThU hai, thud nha khdng tfnh theo mdt
vudng nhu trUde ma ehi tfnh theo tflng loai nha; dd'i vdi d i t khdng ed nha cung chi ap dung mgt mflc thud chung la 0d50, khdng phan bigt dign tfch va vi trf Cach phan Igai ed nhieu diem bat hdp ly Cu the nhfl tieu chf phan loai nha khdng rd rdng, khdng cd ed sd nao de phan dinh mgt cdch rach rdi gifla nha b i n g gach, mai ngdi (loai 1) vk nha b i n g gach, mai ngdi nhflng nhd hdn (loai 2), hay gifla nhd tranh to rgng Qoai 3) va nha tranh nhflng nhd hdn (loai 4) Chfnh dieu se gay khd khan each tfnh thud va tao ke hd cho vigc gian lan thue, dd eung se gay sfl m i t edng b i n g , vi se cd trfldng hdp nha bi danh thud loai cao nhflng lai dfla xud'ng loai tha'p va ngflde lai, nhd bi danh thud loai tha'p lai day len loai cao hdn Viec danh ddng thud d i t mgt
loai cung la khdng cdng bing .,8!
ThU ba, each danh thue se r i t ed ldi
eho nhflng dd'i tfldng cd nha to, d i t rgng, giap dfldng ldn, nhflng ngflde lai khdng cd ldi eho nhflng ddi tfldng cd nha nhd, d i t hgp, ngd hem Dieu se dfldc the hign rd bang
Bieu thud dem ap dung chfla diy nam thi lai dfldc thay the bing mdt bieu thud mdi Ngay 5-12-1897, ban hanh Nghi dinh ve viec thay ddi dia gidi eua dd thi Hai Dfldng, Todn quyen Ddng Dfldng eung dieu ehinh ludn each phan loai nha dat va each tinh thud mdi theo loai nhfl thd'ng ke d bang
(6)66 Rghi&i CUT! Ljch sfl sg 3.2010
Bang 3: Bieu t h u e n h a da't fl t h i Hai Dxidng t h e o Nghi d i n h 23-2-1896 (15) P h a n loai
Loai Loai Loai Loai
Khong phan loai
Ddi tU^ng ap d u n g Nha gach, mai ngdi
Nha gach, mai ngdi nhflng nhd hdn, nha tranh nhflng to rgng
Nha tranh nhflng nhd hdn Dit khong eo nha
Cac tda nha cong cgng, cac ndi danh cho vigc thd eiing
T h u e h a n g n&m 7d00 3d00 IdOO 0d50 Miin thud Bang 4: So s a n h miic t h u e n h a d a t theo Nghi d i n h 8-11-1892 va Nghi d i n h 23-2-1896
P h a n loai n h a
Nha gach, mai ngoi c6 dien tich > =200m^ Nha tranh loai to rgng, co dien tich > = 100m'
Nha tranh loai nhd, co dien tich 25-30m^ Nha tranh cd dien tich dudi 25m'
Dit n i m ben dudng co hg tho'ng chieu sang, chieu dai canh giap dudng 5-20m Dit khong n i m ben dUdng cd hg tho'ng chieu sang, khong tinh dien tich
Mijfc t h u e quy d i n h n&m
1892 > = 8d00 > = 4d00 0d50-0d60 Mien thud Id00-4d00 Mien thue
Mtfc t h u e q u y d i n h n&m 1896
7d00 3d00 IdOO IdOO 0d50 0d50
N h a n x6t
Giam thue Giam thue Tang thue Tang thue Giam thue Tang thue
Bang 5: Bieu t h u e n h a d a t fl t h i Hai DUUng t h e o Nghj d i n h 5-12-1897 (16) P h a n loai
Loai Loai Loai Loai Loai Loai
Ddi tU^ng a p d u n g
Nha gach cd tang, hoac mai ngdi c6 nhieu gian
Nha gach mai ngdi nhUng nho hdn hoae nha gach mai tranh
Nha tranh nhflng to rong Nha tranh nhUng nho hdn Da't tro'ng khong cd nha
D i t trdng cay, khong ke cac khu vUdn thugc cac nha
T h u e h a n g nSm 7d00 5d00 3d00 IdOO 0d50
Theo loai cay va theo ND 2-6-1897 phan loai de danh thud thi cung bi
ddnh thud Sfl dieu chinh ndy mgt mat la hoat dgng xay dflng d Hai Dfldng dang dfldc xuc tien d i n den nhflng thay ddi ve loai hinh nhd, dat nhflng mat khac cung la each de chfnh quyen thflc dan tang thud Muc dfch tang thud da dat dfldc nhflng nhflng diem b i t hdp ly cua Nghi dinh 23-2-1896 lai chfla dfldc k h i c phuc, bdi nhflng tieu chi phan loai nhd v i n khdng rd rang Phai den Toan quyen Ddng Dfldng ban
h a n h Nghi dinh mdi (27-12-1899) ve vigc thdng nha't cac loai thue nha d i t t i t ea cac trung tam h a n h chfnh va thfl phfl cfla cac tinh B i c Ky thi nhflng han che dd mdi dfldc k h i c phuc Theo Nghi dinh nay, thud nha d i t b thi b i t d i u tfl 1-1-1900 se dfldc tfnh theo mdt vudng va theo vung nhfl thd'ng ke d bang
(7)Chtnh s a c h thug cfla thuc dan Phap 67
B a n g 6: B i e u t h u e n h a d a t a p d u n g t r o n g t a t c a c a c t r u n g t a m h a n h c h i n h v a thfl
p h u c u a cAc t i n h B i c Ky t h e o N g h } d i n h 27-12-1899 (17) P h a n l o a i
Loai Loai Loai Loai
D d i tUging kp d u n g N h a gach cd t i n g N h a gach khong c6 t i n g Nha b i n g tranh, gd hoac tre D i t tro'ng
DUn v i t i n h m'/nam m ' / n i m m'/nam m'/nam
V u n g 0d04 0d03 0d015 0d0025
V u n g
OdOS 0d025 OdOl 0d00125
V u n g 0d025 0d02 0d005 0d000625 B a n g 7: B i e u t h u e n h a d a t fl t h a n h p h d H a i DUo(ng t h e o N g h i d i n h 27-1-1925 (18) P h a n l o a i
Loai Loai Loai Loai
D o i t U d n g a p d u n g N h a gach c6 t i n g
N h a gach khong t i n g N h a t r a n h
D i t khong c6 n h a n h u vUdn, san, ao
D d n vi t i n h m ' / n a m m'/nam m'/nam m ' / n a m
V u n g
0d06 0d04 0d02 0d0025
V u n g Gd04 OdOS OdOl 0d00125
Bang 8: Thue co' d;nh cua cac cong t r i n h xay diing t r o n g p h a m vi t h i n h Hai DUofng t h e o Nghi djnh 12-12-1934 (19)
Loai cong t r i n b
A- Cdng trinh xdy bdng vita, muc dich did
1- Nhi ridng hoic n h i dl cho thud bi?t lip c6 tiing
2- Nhi rieng hoic n h i de cho thud bi?t lip ting
3- Cin hp c6 ting 4- Cin hp ting
B- Cdng trinh xdy ditng bang vda, diing cho muc dich cdng nghiip
1- Nhi tiing lim khich s^n quin ci phd, n h i hing hay cac hinh thiic kinh doanh, nginh nghd" khac
2- Nhi ting diing cho mvic dich cong nghipp v i thUdng m^i C- Cdng trinh xdy diing bang gd,
mdi ngdi, nin nhd bdng vda hodc Idt ggch
1- Ti't ca cac n h i rieng 2- Ti't ca cic cin hp
Dien tich - 200niq
4d00 3d00 2d00 ld25
7d00
6d00
ld50 0d50
Didn tich 200 - SOOmq
•)
5d00 4d00 3d00 2d00
.J
.-9d00
• '?! < ' 8d00
2d00 0d70
Dien tich 300 - 400mq
6d00 5d00 4d00 2d20
12dOO
lOdOO
2d00 0d90
Dien tich trdn l.OOOmq
8d00 6d00 5d00 2d50
14d00
12d00
(8)6S Rghien ciJru Ljch sfl sg 3.2010
chfnh dUdc phan loai Cach danh thud vdi nhiing tieu chf phan loai nhd dat eu the, rd rang td edng bing va hdp ly hdn Sau trung tam dd thi Hai DUdng dUde ehuyen Thdnh phd Hai DUdng (12-12-1923), thud nha da't gidi han thdnh phd dUdc ap dung theo Nghi dinh mdi cfla Thdng sfl Bic Ky 14-11-1923, nhflng ve ed ban vin gifl nguyen nhfl mflc cu theo Nghi dinh 27-12-1899, chi cd mgt vai diem dfldc dieu chinh lai nhfl sau:
- Dia gidi Thanh phd Hai Dfldng dUde phan thdnh vung nen thue nha d i t eung tfnh theo vung (vung vk vung 2) va van gifl nguyen mflc eu
- Cae day nha phu va cdng trinh phu xay dflng d vung n i m sau dfldng edng cgng bi danh thud nhU mflc nhd d vung dd (20)
Tuy nhien, sau cd quydt dinh thdnh lap Thanh phd Hai Dfldng (12-12-1923), hoat dgng xay dflng nhd d cae khu dan cfl dien kha t i p n^p khdng chi pham vi khu vflc trung tam thdnh phd (vung 1) ma cdn lan rgng ca khu vflc ngoai trung tam (vung 2) lam bien ddi manh me dien mao Thdnh phd' Hai Dfldng Khi dd, chfnh quyen thdnh phd tim each tang ngudn thu tfl thud b i n g vigc de nghi md rgng gidi han vung va nang mflc thud nha da't Theo de nghi cua fly ban phd, 12-1-1925, Thdng sfl Bic Ky ban hanh Nghi dinh ve vigc dieu ehinh gidi han vung eua Thanh phd Hai Dfldng va 27-1-1925 ban hanh tiep Nghi dinh ve thud nha d i t pham vi t h a n h phd' (xem bang 7)
Nhu vay, mflc thud da't v i n gifl nguyen, nhflng thue mgt so' loai nha d ea vung deu dfldc nang len tfl 0,005d den 0,02d/m2/nam Cach danh thue dfldc tri eho den cudi nam 1934 Theo quy dinh mdi cfla Thdng sfl Bic Ky (Nghi dinh 12-12-1934),
ngodi thud nha d i t thdng thfldng v i n tfnh theo met vudng va theo n a m nhfl mflc cu, chfnh quyen thdnh p h d dfldc phdp thu them mdt loai "thud cd dinh" ddi vdi cac edng trinh xay dflng dfldi dpng nha pham vi Thanh p h d Hai Dfldng vdi nhieu mflc khac (xem bang 8)
Nhfl vdy, chi trfl nhflng nha tranh vach dat, cdn lai h i u het cac loai nha, khdng ke la nha de d, cho thue hay de san xuit, kinh doanh n i m gidi h a n Thanh phd Hai Dfldng deu phai ddng loai thud cd dinh Mflc thud ma cae chfl nha phai ddng them hang nam t h i p nha't la OdSO va cao n h i t la 14d00 Tuy nhien, each tinh thud chi dfldc ap dung vdng nam Ke tfl 1-1-1936, theo Nghi dinh 6-5-1936 cfla Thdng sfl Bic Ky, thue nha dat d Thanh phd Hai Dfldng lai dfldc dieu chinh, dd ddi tfldng dfldc dieu chinh Id thud d i t va thud cd dinh, cdn cae loai thud nha (tfnh theo mdt vudng va theo nam) v i n gifl nguyen mflc cu Thud dat dfldc phan lam loai: dat d khdng cd nha (loai 4) vdn theo mflc eu, cdn da't vUdn, rugng lua, ao Goal 5) hi danh t h u e d mflc t h i p hdn (0d0008/m2/nam dd'i vdi vung va 0d0007/m2/nam dd'i vdi vung 2) Thud cd dinh chi ap dung ddi vdi cac cdng trinh xay b i n g vfla dung de b hoac dung cho mue dfch cdng nghiep vk thfldng mai Trong dd, loai nha d cd dd'i tfldng hi danh thud Id: nha rieng nhieu gian, cd t i n g va nha rieng nhieu gian, t i n g vdi mflc thud 2d00/nam vk ld25/nam (21) Cdn ddi vdi cae cdng trinh xay b i n g vfla dung cho muc dfch cdng nghiep hoac thfldng mai dfldc p h a n loai de danh t h u e nhfl bang
(9)Chfnh s6ch thug cfla thue dan Phdp 69 ddng Day cung la l i n dieu chinh cudi cung
cua chinh quyen thugc dia dd'i vdi thud nha d i t d Thanh phd Hai Dfldng
3 Thue x a y dUng
Neu nhfl chfnh sach thud nha da't b dd thi Hai Dfldng dfldc thay ddi r i t nhieu l i n vdi r i t nhieu van ban khac thi ngflde lai, doi vdi thue xay dflng khdng ed qua nhieu van ban quy dinh ve dieu ndy Tfl nam 1892 den 1940, ehi cd hai van ban quy dinh ve loai thud ap dung sud't hai giai doan 1892-1923 va 1924-1940 Van ban thfl n h i t la Nghi dinh cua Toan quydn Ddng Dfldng ve vigc xac dinh dia gidi dd thi Hai Dfldng va cac loai thud dfldc phdp thu cho ngan sach dd thi, ban hanh 31-12-1892 Van ban thfl hai la Nghi dinh cua Thd'ng sfl Bic Ky ve vigc thay ddi chu vi cua dd thi Hai Dfldng, ban hanh 14-11-1923, dd cd mgt sdngi
Bang 9: Thue co djnh ciia c i c cong t r i n h xay diing b i n g vufa diing cho muc dich cong nghidp h o i c thUoing m^i t r o n g phfim vi t h i n h Hai DUcfng t h e o Nghi djnh 6-5-1936 (22)
dung didu chinh ddi vdi thue xay dflng Tren cd sd nghien cflu each tfnh thud eho hoat dgng cip phdp xay dflng b thi Hai Dfldng dfldc de cdp hai Nghi dinh nay, chung tdi lap bang 10
Nhin vao bang tren ed the nhan thiy, ngi dung dieu ehinh eua Nghi dinh 14-11-1923 ve thue xay dflng the hien d sfl phan biet eu the gifla nha gach ed t i n g vdi nha gach khdng ting; mdt sd loai thud dfldc dieu chinh tang len nhflng khdng nhieu (thud xin phdp sfla chfla nha gach cd t i n g va khdng ting); mdt sdloai thud khdc dfldc dieu ehinh giam xudng (thud xin ph6p sfla chfla nha tranh, xay dflng nha gach khdng ting va xay dflng ciu t i u )
Tuy nhien, cd the nhan tha'y mgt sd thay ddi eac quy dinh ve xay diing dd thi Vf du nhu, theo Nghi dinh 14-11-1923, khdng
Lo^i c o n g t r i n h
N h i c6 t i n g N h i t i n g
D i e n t i c h
0 - 0 m q
8d00 7d00
D i d n t i c h
200 - aOOmq
lOdOO 9d00
D i e n t i c h
300 - lOOmq
13d00 12d00
D i e n t i c h t r d n l.OOOmq
ISdOO 16d00 B a n g 10: T h u e x a y d i i n g i p d u n g 6r H a i DUcfng
t h e o N g h j d j n h 31-12-1892 (23) v i N g h j d j n h 14-11-1923 (24) Y e u c a u
Xac dinh moc gi6i Xac dinh chieu cao
Xac djnh moc gidi, chi^u cao v i xin phdp x i y dvIng
Xin phdp siia chfla n h i m i khong xac dinh chieu cao v i moc gidi Xin phdp xay di^ng c i c cong t r i n h chia r a dUdng cong cpng
Xin phdp x i y di^ng
L o a i c o n g t r i n h N h i gach
N h i t r a n h N h i gach N h i t r a n h N h i gach N h i gach c6 t i n g N h i gach khong t i n g N h i t r a n h
N h i gach N h i gach c6 t^ng N h i gach khong t i n g N h i t r a n h
Ban cong, v i n g C i u t i u , c i u bd'n
M i i c t h u e t h e o N D 31-12-1892
0d50 d l OdSO d l IdOO 0d30 0d25 d l OdlO/m^ OdlS/m^
Miic t h u ^ t h e o ND 14-11-1923
(10)70 Rghi&n curu Ljch sfl sg 3.2010
cdn loai thud danh rieng cho tiing yeu ciu xac dinh chieu eao hay moc gidi nha xay diing ma khdng phai xin phep Dieu dd cd nghia \k ta't ca eac nha toan bd gidi han dd thi Hai DUdng xay mdi deu b i t huge phai tuan thfl theo quy dinh chung ve chieu cao, mdc gidi vk phai xin phdp NgUdc lai, khdng ed loai thud cip phdp cho vigc xay diing eac cdng trinh chia dUdng cdng cdng Dieu ciing ddng nghia vdi viec cac edng trinh xay diing khdng dUde phep chia dudng edng cgng Tat ca nhiing quy dinh deu ed y nghia rat ldn viec thiet lap trat tu va bao dam my quan, van minh dd thi
D i u nam 1940, Cdng sfl - Dde ly Hai Dfldng vi mud'n tang thud xay dflng nen da hdp thflc hda dieu ndy b i n g viec liy y kidn cua cac uy vien fly ban phd' va de dang nhan dfldc sfl ddng thuan tfl phfa nhflng ngfldi (30-1-1940) Theo quy dinh mdi, thud xin phdp xay diing nhd cd xac dinh mdc gidi, chieu cao khdng tinh theo ddn vi "nha" nhu trUdc ma se tfnh theo ddn vi "mdt" vdi cac mflc nhfl sau: nhd gach cd ting: 0d50/m; nhd gach khdng ting: 0d40/m; nha tranh: OdlO/m Cdn thud xin phdp sfla chfla nha v i n tfnh theo ddn vi "nha" nhflng dfldc dieu ehinh lai vdi mflc la: nha gach cd ting: IdOO/nhd; nha gach khdng ting: OdSO/nhd; nha tranh: OdlO/nha (25) Mflc thud dfldc tri eho ddn ket thuc chd thugc dia
4 T h u e x e
Day la loai thud ap dung ridng pham vi dd thi Hai Dfldng, mgt nhflng ngudn thu cfla ngan sach thi, sau ndy la ngan sach Thanh phd Hai Dfldng theo cac quy dinh Nghi dinh sd 605 (8-11-1892) va Nghi dinh 12-12-1923 cfla Toan quyen Ddng Dfldng Tuy nhien, ban d i u chi cd mgt mflc thue n h i t la Od50/thang ap dung ddi vdi vigc c i p giiy phdp lUu h a n h cho xe kdo cho thue d dd thi Hai DUdng (26) Phai den Nghi dinh 14-11-1923 cua Thdng sfl B i c Ky mdi ed nhflng quy dinh cu the ve cae mflc thud ddi vdi tflng loai xe khac n h a u (Xem bang 11)
Nhflng quy dinh cho tha'y da ed sfl phan bigt ve dd'i tfldng hi danh thud va mflc thud cho tflng loai ddi tfldng Xe d td va xe kdo cho thue eung chiu chung mgt mflc thud 0d20 de dfldc c i p giiy phdp lUu hanh; thud di lai ehi danh vao nhflng xe d td cho thue, khdng danh vdo nhflng xe d td rieng nhflng lai danh vao t i t ea eac loai xe kdo; thud di lai eua xe d td cho thue (2d00) chi cao g i p l i n so vdi xe keo banh cao su va g i p lan so vdi xe kdo khdng phai banh cao su Sau dd, mflc thue cfla xe khdng phai banh eao su lai diidc nang len b i n g mflc cua xe banh cao su la IdOO/thang theo Nghi dinh eua Thd'ng sfl B i c Ky ngdy 16-6-1924 Nhfl vay, chfnh quyen bao hd Phap da t h i n g tay danh thud ddi vdi nhflng ngfldi dan ngheo di lam thue (dd'i tfldng phai ddng thud chfl ydu), cdn eac chfl phfldng tign ldn Bang 11: Thue xe ap dung d Thinh Hai DUdng theo Nghi djnh 14-11-1923 (27) STT
1 2 3 4 5
Phan loai
Ci'p gia'y phdp lUu h i n h cho xe to v i xe kdo cho thud Thud' di lai cua xe kdo banh cao su
Thud di lai cua xe kdo khong phai binh cao su Thue' di lai ciia xe to cho thue
Thue di lai ciia xe ba gac chd v i t lieu
Dtfn vi tinh
gii'y phdp xe/thang xe/thang xe/thang xe/thing
Miic thue
(11)Chinh s6ch thug cfla thuc dan Phdp 71
la nhflng ngfldi giau cd thi lai dfldc hfldng
chfnh sdch thue flu dai j 5, Thue c h d -<_
Ngay tfl nam 1888, Td'ng tru sfl Bic -Trung Ky Berger da ky mgt khoan ngan sach 8230,42 frang d i u tfl eho vigc xay dflng khu chd Hai Dfldng Va eung nam dd, vice d i u t h i u hoat dgng thu thud d khu chd Hai Dfldng dfldc tien hanh Mflc gia d i u t h i u dfldc chfnh quyen dfla la 60% sd thud thu dUdc hang d khu chd (28) Viec thu thud chd tfl dd trd ve sau deu eac chu thau dam nhigm Mflc gia d i u t h i u hang nam se dfldc dieu ehinh theo sfl thay dd'i cfla dieu kign t h i u vk vigc bo gia cfla cac chu t h i u Sau nay, chfnh quyen phd Hai Dfldng cho xay dflng
lai khu chd d vi tri mdi (chd Ldn), r i t khang trang n h i m dap flng nhu ciu budn ban ngdy cang tdng cua cae tieu thfldng Ngoai cdn cd khu chd Con, chd gia sue, chd chuyen budn ban thde gao
Theo ede Nghi dinh sd 605 (8-11-1892) va Nghi dinh 12-12-1923 cua Toan quyen Ddng Dfldng thi thud chd la mgt ngudn thu cua ngan sach dd thi Tuy nhien, ngudn tdi lieu de cap den thud chd ndi chung va thue chd d Hai Dfldng ndi rieng r i t it Trong sd nhflng tai lieu ma chung tdi sflu t i m dfldc ed mgt van ban quy dinh rat cu the va chi tiet ve cac loai thud chd ma phd Hai Dfldng dfldc phep thu Dd Id Nghi dinh cua Thdng sfl Bic Ky ngdy 15-5-1924 (xem bang 12)
Vigc phan loai eu the hang hda, nganh Bang 12: Bie'u thue chpr i p dung d Thanh Hai Diitfng theo Nghi djnh 15-15-1924 (29)
STT 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29
Doi tUofng bi danh thue
Hing ti'm (vai) Hing ti'm flua vi vai) Hing b i n ldn to Hing ban ldn viia viia Hing ban ldn nho Hang bin gi, vit Hang ban gi, vit Hing ban ga, vit Hing ban thit Hing ca, tom, cua Hing rau, hoa, qua Hing cau tUdi Hing cau kho Hing mim muoi Hing noi di't, chum, vai Hing ban dong Hing b i t dia ngoai quo'c Hing b i t dia noi hoa Hing ban sing, mpt, thiing Hing dUdng, mdt Hing banh, keo, banh tay H i n g v i t
Hing cdm
Hang bin diu nu6c Hing ban thoc, gao, ngo, Hing ban ciii
Hing ban thuoc lio Thp cao
Thd chiJa giiy, ddp
Dtfn vi tinh
ngiy ngiy
con con
> 20 -
(12)72 Rghi&i cUu Ljch sfl sg 3.2010
Bang 13: Thue d i n h vao siic vat mang ban fl chg( theo Nghi dinh 12-12-1934 (30) Ngfla
0d25/con
HUo^u, n a i Od20/eon
T r a u 0dl5/con
B o OdlO/eon
D e , c i i u , lg(n Od05/con Bang 14: Thue lUu giuf tang vat theo Nghi dinh 31-12-1892 (31) T T
1
D o i tiig'ng h i t h u g i i i Trau, bd, de Ngfla Chd, cflu Ldn Gia c i m Bd, m a n g Xe hdi, xe k6o
D d n vi t i n h con/ngay eon/ngay eon/ngay con/ngay con/ngay chiee/ngay xe/ngay
Miic t h u e 0d25 0d20 OdlO OdOl 0d06 d l 0d25
G h i c h u
Trong trUdng hdp tai pham, t h u d se bi d a n h g i p ddi N e u t a i p h a m l i n cac vdt (trfl ngfla, t r a u , bo) se bj d a n h chet hoac bi ban l i y tien sung vao cong quy Trau, bd, ngfla vi p h a m tfl l i n trd len ngoai vigc bj p h a t g i p ddi se bi p h a t t h e m 5d00 nfla
nghe de danh thue chd theo tflng ddn vi vk theo vdi nhflng mflc thud khac la r i t hdp ly va cdng b i n g ddi vdi cae tieu thfldng, phu hdp vdi dieu kien thflc te Tuy nhien, ddi vdi cae chfl t h i u , each danh thud lai khdng cd ldi cho hg vi cae trfldng hdp b i t thfldng Gii lut, m i t mua hay khung hoang kinh te), hoat dgng budn ban d chd bi giam sut se anh hfldng r i t ldn den ngudn thu cfla hg, dd gia t h i u da dfldc i n dinh tfl trfldc
Tuy nhien, tfl cudi nam 1934, sau mgt chd sue vdt dfldc phdp hoat dgng rieng d Thanh phd Hai Dfldng theo Nghi dinh
3-11-1934 thi chfnh quyen thudc dia cung ddng thdi ban hdnh ludn quy dinh mdi ve each danh thud ddi vdi cac loai sue vdt mang ban b chd vdi mflc thue dfldc tfnh theo d i u vdt Nghi dinh 12-12-1934 cua Thd'ng sfl Bic Ky quy dinh cu the ve loai thud ndy nhfl bang 13
Quy dinh khdng cd sfl phan bigt gifla cac vat to, nhd danh thue Do dd, ndu nhfl hang ban ldn trfldc nop thue theo mflc (ldn to, ldn vfla va ldn nhd) thi phai nop t i t ca theo cung mgt mflc
eao n h i t Day chfnh la mdt thfl doan tang thud r i t tinh vi eua chfnh quyen thugc dia
6 Thue liiu gifl t a n g v a t
Quan ly vg sinh mdi trfldng va trat tU thi la mdt nhflng v i n de dUde chfnh quyen thiic dan dae bigt quan tam Vi vay, r i t nhieu quy dinh nghiem ngat dUde ban hanh cd tfnh c h i t b i t huge dan cU phai thiic hign, vk kdm theo dd la nhiing quy dinh cu the ve vigc xfl ly vi pham Mgt nhflng hinh phat dUde ap dung phd bien Id hinh thflc phat tien Tien phat tfl vigc lflu gifl cac tang vat (dd vat, eon vat ) eac vu vi pham la mgt ngudn thu cfla ngan sach dd thi da dfldc quy dinh cu the ldn d i u tien Nghi dinh cfla Thdng sfl Bic Ky 31-12-1892 nhfl bang 14
(13)Chinh s6ch thug cfla thuc dan Ph6p 73
Bang 15: Thue lflu giuf tang vat theo Nghi dinh 14-11-1923 (32) TT
1
Ddi tUcfng bi t h u giuf Trau, bd, ngfla
Ldn, cflu, de, chd, meo Gia cim
Cac loai phUdng tien giao thong v a t lieu cac loai dudi nfla m^ v a t heu cac loai tren nfla m^
Ddn vi tinh con/ngay con/ngay con/ngay chiec/ngay l/2mVngay l/2mVngay
Miic thue 0d40 0dl5 OdlO 0d20 0d05 OdlO
Chi phi nuoi dudtag 0dl5 OdlO 0dG5
Nhfl vay, neu tfnh ca chi phf nudi cac vat bi thu gifl thi mflc phat se tfl OdlS/con/ngdy (ddi vdi gia cim) den 0d55/eon/ngay (dd'i vdi trau, bd, ngfla) Trong dd, Ifldng tfnh theo ngdy cua cdng nhan Nha may Chai Hai Dfldng nam 1917 ehi cd 0d27/ngay, gia cfla mgt sd loai thit (bd, be, ldn) hdi thang nam 1926 Id 0d60 - 0d70/kg vk gia xe kdo ap dung d Thdnh phd Hai Dfldng tfl thang nam 1925 cung chl d mflc d l - 0d25/gid Mflc phat nhfl the Id kha cao so vdi thu nhdp va mflc sd'ng cua ngUdi dan Vdi mflc phat dd, chic chin se dfl sflc ran de vk ngan ngfla eac hanh vi vi pham
7 Cac k h o a n phi, t h u e khac
Ngoai nhflng khoan thud dfldc quy dinh tren day, dan cfl dd thi Hai Dfldng cdn phai ddng r i t nhieu cac khoan thu khac eho ngan sach dd thi nhfl:
- Phf c i p phdp giiy td cac loai (tuy theo tflng loai giiy td);
- Thud hd phan va rac thai (tfnh theo tflng loai nha);
• - Thud sat sinh (tfnh theo d i u vat theo tflng loai to, nho khac nhau);
- Thue neo dau t i u thuyen, be mang va nha ndi (tfnh theo kfch c5 tflng loai);
- Thud nudi chd (tinh theo eon vk theo nam);
- Thud cfl tru (cfla ngfldi nfldc ngoai chau A va ngfldi ban xfl thfldng tru d Hai Dfldng nhflng khdng phai nop thue than);
- Cac loai tien p h a t
Trong dd, le phf c i p phep giiy td cac loai cang dfldc quy dinh eu the va chi tiet (Xem bang 16)
Ngoai cdn nhieu loai phf cho cae vigc giao nhan giiy td, ban dd nha dit; chdp giiy td hanh chfnh cae Idai; chflng thflc chfl ky va eac loai giiy td ca nhan; ehi phi cim mde gidi vk ddng cgc ddi vdi nhflng ngfldi mua da't cdng T i t ca deu cd nhiing quy dinh eu the ve mflc phf dm vdi tflng yeu ciu
NHAN XET
(14)74 Rghi&i cijru Ljch sfl sg 3.2010
Bang 16: Lf phi cap ph^p giay tcT cic loai theo Nghi dinh 31-12-1892 (33); Nghj djnh 14-11-1923(34) v i Nghj djnh 12^12-1934 (35)
Lo^i gia'y td dUtfc cap p h e p Gii'y ph6p hoat dong cua cic n h i tho Gii'y ph6p h i n h nghe ciia gai diem Gii'y ph6p h i n h nghe ciia gai diem ngUcli Nhit Ban v i Trung Quoc
Gii'y ph6p h i n h nghe ciia gai diem ngu6i Vi^t The h i n h nghi ciia gii diem b i t bupc kiem tra hing tuSn
Gii'y ph6p dot phio v i dinh (trit cac dip tet, dip 14-7)
Gii'y ph6p cho cac nhac si, ca si Gii'y ph6p danh cho nhac kich hat rong Gii'y ph6p mai ting vi cai ma
Miic phi t h e o ND 31-12-1892
2d00/quy
0dl0-0d25/ngiy
OdlO/lan OdlO/lin
Miic phi theo ND 14-11-1923
12d00/nim
4d00/quy 2d00/quy OdlO/tu4n OdlO-OdSO/ngiy
2d00/thang OdSO/thang IdOO/lan
MUc phi theo ND 12-12-1934
12d00/nim
2d00/quy IdOO/quy OdlO/tuin
Od25-OdSO/ngiy 2d00/thing OdSO/thing IdOO/lin Vigc phan loai cu the va ehi tiet cac
sic thud, dinh mflc thue chfl ydu dfla tren sfl phan loai ngudn gd'e, nghe nghiep, dieu kign sdng, thu nhdp cfla dan cfl la hoan toan hdp ly, cd ed sd khoa hgc va thflc tien, the hign bflde tien ldn so vdi chfnh sach thud cfla nha Nguyen trfldc day Tuy nhien, vigc ap dung cac dinh mflc thud cho tflng ddi tfldng sau phan loai lai chfla that sfl edng b i n g vk hdp ly, dd chfla giai quyet dfldc v i n de dieu hda thu nhap, dieu hda giai cip, trai lai cang lam cho qua trinh phan hda gidu ngheo, phan hda giai cip trd nen sau sic
3 Sfl nang c i p trung tam dd thi Hai Dfldng Thanh phd Hai Dfldng nam 1923 dem lai nhieu ed hgi cho sfl phat trien thdnh phd va cai thign mgi mat dieu kien sdng eua dan cfl Tuy nhien, dieu cung ddng nghia vdi vigc nhu c i u ngan sach thdnh phd ddi hdi tang ngudn thu de dap flng cae ehi phf ngdy cang cao cfla cdng tac quan ly va phat trien dd thi Do dd, lap tflc, cac dinh mflc thue cung dfldc dieu chinh theo hfldng tang d i n va ganh nang thue dd'i vdi dan cfl eung cang ldn
4 Vigc tri cung mdt luc qua nhieu loai thud, coi dd Id nghia vu b i t huge ngfldi dan phai ddng gdp bdi canh kinh td -xa hgi Vigt Nam eon ra't lac hdu va kdm phat trien da lam Id rd chinh sach bdc lot tan bao va ban cha't vu ldi cfla thflc dan Phap Chfnh dieu da gdp p h i n lam b i n cung hda eac t i n g ldp n h a n dan lao dgng Vigt Nam, gay nen sfl phan flng manh me dan chiing va la mgt nhflng nguyen n h a n cfla cac phong trao d i u tranh each mang
5 Thue la ngudn thu chfl yeu cfla mgi Nha nfldc, ddng vai trd quan trgng viec dieu phdi nen kinh te va dieu hda cac mdi quan he xa hgi mdi qudc gia Tuy nhien, viec ban h a n h va ap dung chfnh sach thue ddi hdi phai cd nhflng nguyen t i c nha't dinh Tfl thflc te chinh sach thue cfla thflc dan Phap ap dung b Thanh phd Hai Dfldng, chung ta cd the r u t nhflng bai hgc kinh nghigm cho cdng tac hoach dinh chinh sach thud giai doan hien Ddia:
(15)Chinh s6ch thug cfla thuc dan PhAp 75
thflc tien, ed sfl phan bigt gifla eac dd'i tfldng, cae dia phfldng, cac vung mien de dp dung cac loai t h u d va mflc thud cho phu hdp
- Chfnh sach thue phai dfldc xay dflng tren cd sd ket hdp hai hda gifla ldi fch cfla Nha nfldc va ldi ich cfla nhan ddn, tranh trfldng hdp bien nghia vu thud trd thdnh
ganh nang ddi vdi nhan dan d i n den nhflng xung dot gifla Nhd nfldc vk nhan dan
- Cae ngudn thu, ehi tfl thud ddi hdi phai ed sfl can ddi hdp ly, vigc quan ly thud phai chat che, chfnh sach thud phai dfldc thflc hign edng khai, minh bach de nghia vu ddng gdp thud eua ngfldi dan trd nen cd y nghia thiet thflc
CHUTHtCH ,„
(1) Dudng Kinh Quoc, Viet Nam nhiing sU kien
lich sd (1858-1918), Nxb Giio dye H i Npi, 1999,
tr 238 Xem them: Ho Tui'n Dung, Che thue
cua thuc ddn Phdp d Bac Ky tit 1897 den 1945,
Nxb chinh trj Quoc gia H i Npi, 2003, tr 28 (2), (4) Arrete No 605 (du novembre 1892) creant
au profit de certains centres du Tonkin des ressources speciales destinies a couvrir les depenses de voirie, etc,
Table bulletin ofBciel llndochine Francaise 1892, tr 839
(3), (5), (9) ArriteNo 608 (du novembre 1892)
creant pour la ville de Hai Duong un budget special pour les depense de voirie, etc, Table
Bulletin officiel ITndochine Francaise 1892, tr 845
(6) Theo Nghj dinh 30-10-1895 cila Toin quyIn Dong DUdng, ngin sach cac thi cl Bic K^ kl tit 1-1-1896 se dupc gpp chung vio ngan sach hing tinh Tii n i m 1912, ngin sich hing tinh Bic Ky l^ii bj bii bo v i nhip vio ngin sich Bic Ky theo Nghj dinh 28-12-1911 cua Toin quyen Dong DUdng, mai den n i m 1931 mdi dUpc lip lai
(7) Ho Tui'n Dung, Chi'do thue cua thiic ddn
Phdp d Bdc Ky tit 1897 de'n 1945, Nxb chfnh trj
Quo'c gia, H i Npi, 2003, tr 115-116
(8) Arrite (du 14 novembre 1923) modifiant le
perimetre du centre urbain de Hai Duong determine par I'arrite du decembre 1897,
Bulletin administratif du Tonkin 1923, tr 2145
(10) Arrite No 606 (du novembre 1892)
creant pour la ville de Son Tay un budget special pour les depense de voirie, etc Table Bulletin
officiel I'Indochine Francaise 1892, tr 842 (11) Arrite No 607 (du novembre 1892) creant
pour la ville de Bac Ninh et les centres de Dap Cau et Ti Cau un budget special pour les depense de voirie, etc Table Bulletin officiel I'Indochine Francaise 1892,
tr 844
(12) Arrete (du juillet 1894) dispensant les
Asiatiques etrangers habitant certains centres du Tonkin autres que Ha Noi et Hai Phong, du paiement des taxes personnelles prevues aux budgets urbains de I'exercice 1894, Bulletin officiel de
ITndochine Francaise 1894, tr 631-632 (13), (14) ArriteNo 608, sdd , tr 845-846 (15) Arrite (du 23 fevrier 1896) fixant par un
acte unique toutes les taxes urbaines de la ville de Hai Duong, Bulletin officiel de I'Indochine
Francaise 1896, tr 224
(16) Arrete (du decembre 1897) modifiant les
limittes du territoire de la ville de Haiduong,
Journal officiel de I'Indochine Fran#ai8e Annam -Tonkin 1897, tr 966
(17) Arrete (du 27 decembre 1899) creant au profit
des budgets provinciaux du Tonkin une taxe fonciere urbaine tenant lieu d'impdt foncier et de taxe d'eclairage, Bulletin officiel de llndochine Francaise
(16)76 Rghien ciiru Ljch sfl sg 3.2010
Miic thu§' doi vdi di't cl ca ving deu thi'p hdn ri't nhieu so vdi miic thue n h i cvlng viing Neu quy doi dong francs theo ty gia hoi doai cila nim 1894 (theo t i c gia Dudng Kinh Quoc trong bii "Ngdn sdch cda chinh quyin thUc ddn
Phdp (td ddu din chien tranh the gidi thd nhdt)"
Tap chi Nghiin cdu Lich sd, so 159, 1974, tr.61-74, ty gii hoi doai cua nim 1894 l i Id (dong bac Dong DUdng) = francs) thi miic thue doi v6i lOOOm^ di't se li: viing = 7,5 francs; vdng = 3,75 francs; viing = 1,875 francs
(18) Arrite (du 27 Janvier 1925) fixant le
perimetre de la commune de Haiduong et les diverses taxes d percevoir Journal officiel de
I'Indochine Francaise 1925, tr 183
(19) Arrite (du 12 decembre 1934) modifiant
les tarifs de la taxe fonciere de la ville de Haiduong, Bulletin administratif du Tonkin 1935,
tr 310
Ddn vj mq Bang v i Bang c6 nghia l i m6t vuong Trong tieng Phip c6 hai each viet ddn vi m^t vuong Cich viet thong thUdng l i "metre
carre", ky hi?u l i m'; each viet thii hai theo ngon
ngii Latinh co l i "metre quarer", k;^ hi^u l i mq diy chiing toi gifl nguyen cich viet nhU ban Nghi dinh
(20) Arrete (du 14 novembre 1923), sdd, tr 2146-2147
(21), (22) Au sujet location des terrains
communaux de la ville de Haiduong, Trung tim
Luu trii Quoc gia I, Phong RST, Ho sd 61185, tr 51 (23) Arrete (du 31 decembre 1892) fixant les
limittes du territoire de la ville de Haiduong,
Bulletin officiel de llndochine Francaise 1892, tr 986-987
(24) Arrete (du 14 novembre 1923), sdd, tr 2147
(25) Au sujet location des terrains communaux
de la ville de Haiduong, sdd, tr 63-64
(2&) Arrite (du 31 decembre 1892), sdd, tr 987
(27) Arrete (du 14 novembre 1923), sdd, tr 2149
(28) Affermage des marches et des abattoirs de
la ville de Hai Duong (1888), Trung t i m LUu trii
Quoc gia I, Phong RST, Ho sd 28939
(29) Thue chg, Le Moniteur de Hai Duong, so 10, ngiy 3-8-1924
(30) Arrete' (du 12 decembre 1934), add, tr 313 (31), (33) Arrite (du 31 decembre 1892), add, tr 987-988
(32), (34) Arrite (du 14 novembre 1923), sdd, tr 2147-2148, 2148-2149