30. Do Hau, Nguyen Dinh Bong (2005), Urban land and real estate management , Construction Publishing House, Hanoi.
31. Nguyen Ngoc Hien (2005), Land management skills , National Political Publishing House, Hanoi.
32. Pham Xuan Hoang (2004), Land use rights in the real estate market in Vietnam, Justice Publishing House, Hanoi
33. Nguyen Minh Hoang (2005) General principles of asset valuation and enterprise value , Statistical Publishing House , Hanoi.
34. Trong Hoang (2002), Data processing with SPSS for windows , Statistical Publishing House, Hanoi.
35. Academy of Finance (2010), Tax Theory Textbook , Finance Publishing House, Hanoi.
36. Academy of Finance (2010), Tax Management Textbook , Finance Publishing House, Hanoi.
37. Academy of Finance (2011), Asset Valuation Textbook , Finance Publishing House, Hanoi.
38. Dam Van Hue (2006) Land Tax - A tool for managing and regulating the real estate market, monograph - National Economics University, Hanoi.
39. Tran Quang Huy (2004) (editor) and Pham Xuan Hoang, Land use rights in the real estate market in Vietnam , Justice Publishing House, Hanoi.
40. Trinh Duy Luan (2004), Urban Sociology , Social Sciences Publishing House, Hanoi.
41. Michel Bouvier (2005), Introduction to general tax law and tax theory , National Political Publishing House, Hanoi.
42. World Bank (2011), Tax reform in Vietnam: towards a more efficient and equitable system, Hanoi.
43. Tran The Ngoc (1997), Land management strategy of Ho Chi Minh City to 2010 , PhD thesis in Economics, Ho Chi Minh City.
44. Pham Quang Phan (2001), Some thoughts on land prices and compensation for site clearance in construction planning - Journal of Economics and Development, September issue , Hanoi.
45. Quach Duc Phap (2003), Property Tax - World experience and application direction in Vietnam , National Political Publishing House, Hanoi.
46. Vu Van Phuc (2001), Some theoretical issues on the real estate market, in the Scientific Conference "Research on the real estate market in Vietnam", Ho Chi Minh National Academy of Politics , Hanoi.
47. Huynh Huy Que (2006), House tax and land tax: Need for comprehensive reform , State Tax Journal, No. 22 (92), June issue , Hanoi.
48. National Assembly - Standing Committee (1994), Land Tax Ordinance 1994 , Hanoi.
49. National Assembly (2003), Land Law 2003 , Hanoi.
50. National Assembly (2005), Housing Law 2005 , Hanoi.
51. National Assembly (2007), Law on Personal Income Tax 2007 , Hanoi.
52. National Assembly (2010), Law on non-agricultural land use tax 2010 , Hanoi.
53. Hanoi Department of Natural Resources, Environment and Housing (2007), Report on the management of Natural Resources, Environment and Housing in Hanoi in 2006 and key tasks of the sector in 2007 , Hanoi.
54. Tran Van Tan (2006), Urban and regional economics , Construction Publishing House, Hanoi.
55. Nguyen Quoc Thong (2000), History of ancient and medieval urban construction in the West , Construction Publishing House, Hanoi.
56. Nguyen Dung Tien (2006), Land and housing work was once inadequate for the real estate market, Institute of Land Research, Hanoi.
57. Ha Quy Tinh (2005) - Head of the ministerial-level scientific research project on Land rent theory and its application to solve some land issues in Vietnam, Ministry of Finance , Hanoi.
58. General Statistics Office (2010), Population and Housing Census, Hanoi.
59. Nguyen Thanh Tra (editor-in-chief) and Nguyen Dinh Bong (2005), Real Estate Market Textbook , Agricultural Publishing House, Hanoi.
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62. Doan Van Truong (1999), Methods of real estate valuation , Science and Technology Publishing House, Hanoi.
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64. Do Thanh Tung (2008), Housing finance policy in Hanoi urban area, PhD thesis in economics, National Economics University , Hanoi.
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Appendix 1: Taxpayer survey form
189
- 189 -
Appendix 2: Sample survey form for policy makers
192
- 192 -
Appendix 3: Evaluation of tax payer survey results according to values: average, standard deviation.
Investigation content
N | Minimum | Maximum | Mean | Std. Deviation | |
1.1.1). The current housing and land tax policy has contributed to regulating income. import, ensure fairness | 580 | 1 | 5 | 2.93 | .927 |
1.1.2). The current housing and land tax policy has contributed to macroeconomic regulation. socio-economic | 580 | 1 | 5 | 2.66 | 1,062 |
1.1.3). Housing and land tax policy The current situation has created an important source of revenue for the State Budget. | 580 | 1 | 5 | 3.65 | 1,031 |
1.2.1). Current housing and land use tax (real estate tax) has been phenomenon of housing and land speculation | 580 | 1 | 5 | 1.77 | 1,002 |
1.2.2). Current housing and land use tax (real estate tax) has had an impact action to make the user of the house, land is more economical and efficient | 580 | 1 | 5 | 2.20 | .894 |
1.2.3). The current housing and land registration tax (registration fee) has helped control the situation of land use and ownership. legal housing | 580 | 1 | 5 | 3.17 | 1,073 |
1.2.4). Tax on transfer of housing and land rights (personal income tax) has an impact income regulation between classes population | 580 | 1 | 5 | 3.73 | .926 |
1.2.5). Current tax on transfer of housing and land rights (personal income tax) has prevented housing speculation residence | 580 | 1 | 5 | 2.28 | 1,024 |
2.1). Do you have to pay tax every year for the use of your residential land? | 580 | 0 | 1 | .95 | .225 |
2.2). Do you understand how to calculate taxes on land use today? | 580 | 0 | 1 | .16 | .364 |
Maybe you are interested!
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Number and Composition of the Sample of Opinion Survey of High Schools in the Southeast Region -
Survey Rate of Determinants for Planning for Ntm Construction Activities -
Tourism Information Agency Information Activity Survey Form -
Coffee Growing Household Survey Form No.:................ Code:..................... Interview Date:...................... Commune:.......................... District -
Survey Form for Coffee Producers Who Have Not Borrowed Capital
2.3). Are you willing to pay land use tax?
580 | 0 | 1 | .66 | .473 | |
2.4). Are you willing to pay housing use tax? | 580 | 0 | 1 | .51 | .500 |
2.5). Do you know that from January 1, 2012, the non-agricultural land use tax will be applied instead of the land use tax? current land tax? | 580 | 0 | 1 | .52 | .500 |
2.6). Do you understand how to calculate tax on residential land use according to the law? new tax law? | 580 | 0 | 1 | .28 | .447 |
2.7). Do you know how to calculate the registration fee for land use rights registration and ownership? current housing? | 580 | 0 | 1 | .39 | .488 |
2.8). Are you willing to pay the registration fee when registering the right to use the land? land and home ownership? | 580 | 0 | 1 | .85 | .359 |
2.9). Do you understand how to calculate personal income tax on the transfer of land use rights and home ownership rights currently? Are not? | 580 | 0 | 1 | .51 | .500 |
2.10). Are you willing to pay personal income tax when transferring land use rights and ownership rights? house? | 580 | 0 | 1 | .47 | .500 |
3.1). Should tax housing ownership as well? | 580 | 1 | 5 | 3.05 | 1,012 |
3.2). Anyone who is using residential land is a tax payer, not necessarily having been granted a certificate. land use rights or not. | 580 | 1 | 5 | 3.29 | .964 |
3.3). The person who is using the house is the person who pays the usage tax, not necessarily having been granted a certificate. receive home ownership or not. | 580 | 1 | 5 | 3.34 | .973 |