{"id":10265,"date":"2020-05-01T14:43:55","date_gmt":"2020-05-01T07:43:55","guid":{"rendered":"https:\/\/anvilaw.com\/vi\/?p=10265"},"modified":"2022-03-02T17:08:40","modified_gmt":"2022-03-02T10:08:40","slug":"2-972a-thue-thu-nhap-ca-nhan-10-nam-tang-gan-10-lan-qua-tan-thu","status":"publish","type":"post","link":"https:\/\/anvilaw.com\/vi\/2-972a-thue-thu-nhap-ca-nhan-10-nam-tang-gan-10-lan-qua-tan-thu\/","title":{"rendered":"2.972a. Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n: 10 n\u0103m t\u0103ng g\u1ea7n 10 l\u1ea7n, qu\u00e1 t\u1eadn thu!"},"content":{"rendered":"

(TN) – N\u1ebfu ch\u00ednh s\u00e1ch kh\u00f4ng \u0111i\u1ec1u ti\u1ebft l\u1ea1i, gi\u1ea3m g\u00e1nh n\u1eb7ng, \u0111\u1eb7c bi\u1ec7t trong \u0111\u1ea1i d\u1ecbch Covid-19<\/a>, ng\u01b0\u1eddi n\u1ed9p\u00a0thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n<\/a>\u00a0s\u1ebd ki\u1ec7t qu\u1ec7.<\/h4>\n

Th\u1ed1ng k\u00ea t\u1eeb B\u1ed9\u00a0T\u00e0i ch\u00ednh<\/a>\u00a0cho th\u1ea5y, n\u1ebfu nh\u01b0 trong n\u0103m 2009 – 2010, ngu\u1ed3n thu t\u1eeb thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n (TNCN) \u01b0\u1edbc ch\u1ec9 \u0111\u1ea1t kho\u1ea3ng 14.300 t\u1ec9 \u0111\u1ed3ng th\u00ec b\u1eaft \u0111\u1ea7u t\u1eeb 2011 t\u0103ng r\u1ea5t m\u1ea1nh m\u1ebd.<\/p>\n

C\u1ee5 th\u1ec3, n\u0103m 2011 thu \u0111\u1ea1t 38.520 t\u1ec9 \u0111\u1ed3ng. \u0110\u00e1ng ch\u00fa \u00fd l\u00e0 d\u1ea5u m\u1ed1c n\u0103m 2012 (k\u1ec3 t\u1eeb khi\u00a0s\u1eeda lu\u1eadt n\u00e2ng m\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh t\u1eeb 1,6 tri\u1ec7u \u0111\u1ed3ng l\u00ean 3,2 tri\u1ec7u \u0111\u1ed3ng\/ng\u01b0\u1eddi<\/a>\u00a0ph\u1ee5 thu\u1ed9c v\u00e0 4 tri\u1ec7u \u0111\u1ed3ng l\u00ean 9 tri\u1ec7u \u0111\u1ed3ng cho b\u1ea3n th\u00e2n ng\u01b0\u1eddi n\u1ed9p thu\u1ebf), m\u1ee9c thu c\u00e0ng t\u0103ng l\u00ean.<\/p>\n

N\u0103m 2014 – 2015 g\u1ea7n 50.000 t\u1ec9 \u0111\u1ed3ng, \u0111\u1ebfn n\u0103m 2016 g\u1ea7n 70.000 t\u1ec9 \u0111\u1ed3ng, 2019 \u0111\u1ea1t g\u1ea7n 100.000 t\u1ec9 \u0111\u1ed3ng.<\/p>\n

4 th\u00e1ng \u0111\u1ea7u n\u0103m nay, theo b\u00e1o c\u00e1o c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh, tr\u01b0\u1edbc t\u00e1c \u0111\u1ed9ng ti\u00eau c\u1ef1c c\u1ee7a d\u1ecbch Covid-19 t\u1edbi ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t\u00a0kinh doanh<\/a>, Ch\u00ednh ph\u1ee7 \u0111\u00e3 ban h\u00e0nh c\u00e1c gi\u1ea3i ph\u00e1p h\u1ed7 tr\u1ee3 cho nh\u1eefng \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu \u1ea3nh h\u01b0\u1edfng c\u1ee7a d\u1ecbch b\u1ec7nh. Do v\u1eady, thu ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc trong 15 ng\u00e0y \u0111\u1ea7u th\u00e1ng 4 gi\u1ea3m m\u1ea1nh so v\u1edbi c\u00f9ng k\u1ef3 th\u00e1ng tr\u01b0\u1edbc.<\/p>\n

C\u1ee5 th\u1ec3, t\u1ed5ng thu ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc t\u1eeb \u0111\u1ea7u n\u0103m \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m 15.4 \u01b0\u1edbc t\u00ednh \u0111\u1ea1t 427.200 t\u1ec9 \u0111\u1ed3ng, b\u1eb1ng 28,2% d\u1ef1 to\u00e1n n\u0103m. Trong thu n\u1ed9i \u0111\u1ecba, thu\u1ebf c\u00f4ng, th\u01b0\u01a1ng nghi\u1ec7p v\u00e0 d\u1ecbch v\u1ee5 ngo\u00e0i nh\u00e0 n\u01b0\u1edbc \u0111\u00f3ng g\u00f3p 70.500 t\u1ec9 \u0111\u1ed3ng, b\u1eb1ng 26%; thu thu\u1ebf\u00a0b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng<\/a>\u00a014.100 t\u1ec9 \u0111\u1ed3ng, b\u1eb1ng 20,9%… Nh\u01b0ng ri\u00eang thu\u1ebf TNCN \u0111\u00f3ng g\u00f3p nhi\u1ec1u nh\u1ea5t v\u1edbi 41.400 t\u1ec9 \u0111\u1ed3ng, b\u1eb1ng 32,2% d\u1ef1 to\u00e1n.<\/p>\n\n\n\n\n
\"\"<\/td>\n<\/tr>\n
Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n t\u0103ng 10 l\u1ea7n sau 10 n\u0103m\u00a0<\/em><\/p>\n

\u1ea2NH NG\u1eccC TH\u1eaeNG\u00a0<\/em><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

D\u1ef1 to\u00e1n n\u0103m 2020,\u00a0ngu\u1ed3n thu ng\u00e2n s\u00e1ch t\u1eeb thu\u1ebf TNCN g\u1ea7n 130.000 t\u1ec9 \u0111\u1ed3ng<\/a>. N\u1ebfu so v\u1edbi m\u1ee9c kho\u1ea3ng 14.300 t\u1ec9 \u0111\u1ed3ng c\u1ee7a n\u0103m 2009 – 2010, s\u1ed1 thu n\u00e0y \u0111\u00e3 t\u0103ng g\u1ea5p 9 – 10 l\u1ea7n. Nh\u01b0 v\u1eady, t\u1eeb m\u1ed9t s\u1eafc thu\u1ebf \u0111\u00f3ng g\u00f3p kh\u00e1 \u00edt v\u00e0o ng\u00e2n s\u00e1ch, sau 10 n\u0103m, thu\u1ebf TNCN \u0111\u00e3 tr\u1edf th\u00e0nh ngu\u1ed3n thu ch\u00ednh, quan tr\u1ecdng c\u1ee7a ng\u00e2n s\u00e1ch.<\/p>\n

\u0110\u00e1ng ch\u00fa \u00fd, vi\u1ec7c n\u00e2ng m\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf v\u00e0 ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c l\u1ea1i c\u00e0ng khi\u1ebfn ngu\u1ed3n thu n\u00e0y \u0111\u01b0\u1ee3c nu\u00f4i d\u01b0\u1ee1ng, s\u1ed1 thu n\u0103m sau cao h\u01a1n n\u0103m tr\u01b0\u1edbc.<\/p>\n

T\u0103ng m\u1ee9c gi\u1ea3m tr\u1eeb, nu\u00f4i d\u01b0\u1ee1ng ngu\u1ed3n thu<\/strong><\/p>\n

\u0110\u00e2y c\u0169ng l\u00e0 l\u00fd do m\u00e0 r\u1ea5t nhi\u1ec1u chuy\u00ean gia, \u00fd ki\u1ebfn c\u1ee7a ng\u01b0\u1eddi d\u00e2n cho r\u1eb1ng, B\u1ed9 T\u00e0i ch\u00ednh c\u1ea7n ph\u1ea3i chia s\u1ebb v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf TNCN, nu\u00f4i d\u01b0\u1ee1ng ngu\u1ed3n thu b\u1eb1ng c\u00e1ch t\u0103ng m\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh.<\/p>\n

Tr\u01b0\u1edbc \u0111\u00f3, \u0111\u1ec3 h\u1ed7 tr\u1ee3, B\u1ed9 T\u00e0i ch\u00ednh c\u0169ng \u0111\u00e3 \u0111\u1ec1 xu\u1ea5t t\u0103ng m\u1ee9c gi\u1ea3m tr\u1eeb cho b\u1ea3n th\u00e2n ng\u01b0\u1eddi n\u1ed9p thu\u1ebf t\u1eeb 9 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng l\u00ean m\u1ee9c 11 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng, cho m\u1ed7i ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c t\u1eeb 3,6 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng l\u00ean m\u1ee9c 4,4 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng.<\/p>\n

Vi\u1ec7c \u0111i\u1ec1u ch\u1ec9nh s\u1ebd c\u00f3 kho\u1ea3ng 6,8 tri\u1ec7u ng\u01b0\u1eddi \u0111\u01b0\u1ee3c h\u01b0\u1edfng l\u1ee3i, trong \u0111\u00f3 c\u00f3 kho\u1ea3ng 1 tri\u1ec7u \u0111\u1ed1i t\u01b0\u1ee3ng s\u1ebd kh\u00f4ng ph\u00e1t sinh thu\u1ebf TNCN ph\u1ea3i n\u1ed9p n\u0103m 2020. T\u1ed5ng s\u1ed1 thu nh\u1eadp\u00a0ng\u01b0\u1eddi lao \u0111\u1ed9ng<\/a>\u00a0\u0111\u01b0\u1ee3c gi\u1eef l\u1ea1i \u0111\u1ec3 chi ti\u00eau th\u00eam nh\u1edd vi\u1ec7c \u0111i\u1ec1u ch\u1ec9nh n\u00e0y trong n\u0103m nay kho\u1ea3ng 10.300 t\u1ec9 \u0111\u1ed3ng.<\/p>\n

D\u1ef1 th\u1ea3o \u0111i\u1ec1u ch\u1ec9nh tr\u00ean kh\u00f4ng nh\u1eadn \u0111\u01b0\u1ee3c s\u1ef1 \u1ee7ng h\u1ed9 c\u1ee7a d\u01b0 lu\u1eadn. B\u1edfi l\u00fd do ch\u00ednh c\u1ee7a \u0111\u1ee3t \u0111i\u1ec1u ch\u1ec9nh n\u00e0y l\u00e0 do c\u00e1c m\u1ee9c gi\u1ea3m tr\u1eeb c\u0169 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh t\u1eeb n\u0103m 2012. Trong khi \u0111\u00f3,\u00a0sau 8 n\u0103m l\u1ea1m ph\u00e1t \u0111\u00e3 t\u0103ng v\u01b0\u1ee3t 20%<\/a>, k\u00e9o m\u1ed9t lo\u1ea1t chi ph\u00ed t\u0103ng theo, chi ph\u00ed cho\u00a0cu\u1ed9c s\u1ed1ng<\/a>\u00a0c\u1ee7a ng\u01b0\u1eddi d\u00e2n r\u1ea5t \u0111\u1eaft \u0111\u1ecf.<\/p>\n

B\u00ean c\u1ea1nh \u0111\u00f3, m\u1ee9c \u0111i\u1ec1u ch\u1ec9nh ch\u1ec9 t\u0103ng 2 tri\u1ec7u \u0111\u1ed3ng cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf v\u00e0 1,2 tri\u1ec7u \u0111\u1ed3ng\/ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c, n\u1ebfu ch\u1ec9 c\u0103n c\u1ee9 v\u00e0o t\u1ed1c \u0111\u1ed9 t\u0103ng thu, ch\u1ec9 s\u1ed1 gi\u00e1 ti\u00eau d\u00f9ng sau 8 n\u0103m l\u00e0 qu\u00e1 th\u1ea5p. Ch\u01b0a k\u1ec3, \u0111\u1ea1i d\u1ecbch Covid-19 \u0111ang g\u00e2y ra kh\u00f3 kh\u0103n ch\u1ed3ng ch\u1ea5t.<\/p>\n

Ch\u00ednh v\u00ec v\u1eady, nhi\u1ec1u \u00fd ki\u1ebfn chuy\u00ean gia \u0111\u1ec1u cho r\u1eb1ng B\u1ed9 T\u00e0i ch\u00ednh c\u1ea7n ph\u1ea3i xem x\u00e9tt\u0103ng m\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh<\/a>\u00a0cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf t\u1eeb 9 tri\u1ec7u l\u00ean \u00edt nh\u1ea5t 15 tri\u1ec7u \u0111\u1ed3ng\/ng\u01b0\u1eddi v\u00e0 m\u1ed7i m\u1ed9t ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c c\u1ea7n t\u0103ng t\u1eeb 3,6 tri\u1ec7u \u0111\u1ed3ng l\u00ean 7,2 tri\u1ec7u \u0111\u1ed3ng.<\/p>\n

Lu\u1eadt s\u01b0 Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c, Gi\u00e1m \u0111\u1ed1c C\u00f4ng ty Lu\u1eadt ANVI, \u0111\u1ec1 xu\u1ea5t : \u201cKh\u00f4ng c\u00f3 th\u00f4ng tin n\u00e0o cho th\u1ea5y v\u00ec sao B\u1ed9 T\u00e0i ch\u00ednh l\u1ef1a ch\u1ecdn m\u1ee9c 11 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng \u0111\u1ec3 gi\u1ea3m tr\u1eeb gia c\u1ea3nh cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf m\u00e0 kh\u00f4ng ph\u1ea3i l\u00e0 12, 14 hay 15 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng.\u00a0<\/em><\/p>\n

Thu\u1ebf TNCN ch\u1ec9 thu khi \u0111\u1eddi s\u1ed1ng ng\u01b0\u1eddi d\u00e2n \u0111\u00e3 \u0111\u01b0\u1ee3c \u0111\u1ea3m b\u1ea3o, l\u1ea1m ph\u00e1t t\u0103ng 20% m\u1edbi \u0111i\u1ec1u ch\u1ec9nh l\u00e0 kh\u00f4ng h\u1ee3p l\u00fd. Theo t\u00f4i ch\u1ec9 c\u1ea7n t\u0103ng v\u00e0i ph\u1ea7n tr\u0103m c\u0169ng \u0111\u00e3 ph\u1ea3i \u0111i\u1ec1u ch\u1ec9nh r\u1ed3i v\u00e0 m\u1ee9c s\u1eeda l\u1ea7n n\u00e0y t\u1ed1i thi\u1ec3u 15 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng cho ng\u01b0\u1eddi n\u1ed9p v\u00e0 7,2 tri\u1ec7u \u0111\u1ed3ng\/ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c\u201d, lu\u1eadt s\u01b0 \u0110\u1ee9c ki\u1ebfn ngh\u1ecb.<\/em><\/p>\n

Anh V\u0169<\/em><\/strong><\/p>\n

\u2014\u2014\u2014\u2014\u2014\u2014\u2014\u2014\u2014\u2013<\/p>\n

Thanh ni\u00ean 01-5-2020:<\/em><\/strong><\/p>\n

https:\/\/thanhnien.vn\/tai-chinh-kinh-doanh\/thue-thu-nhap-ca-nhan-10-nam-tang-gan-10-lan-qua-tan-thu-1218407.html<\/em><\/a><\/p>\n

(117\/862)<\/em>","protected":false},"excerpt":{"rendered":"

(TN) – N\u1ebfu ch\u00ednh s\u00e1ch kh\u00f4ng \u0111i\u1ec1u ti\u1ebft l\u1ea1i, gi\u1ea3m g\u00e1nh n\u1eb7ng, \u0111\u1eb7c bi\u1ec7t trong \u0111\u1ea1i d\u1ecbch Covid-19, ng\u01b0\u1eddi n\u1ed9p\u00a0thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n\u00a0s\u1ebd ki\u1ec7t qu\u1ec7. Th\u1ed1ng k\u00ea t\u1eeb B\u1ed9\u00a0T\u00e0i ch\u00ednh\u00a0cho th\u1ea5y, n\u1ebfu nh\u01b0 trong n\u0103m 2009 – 2010, ngu\u1ed3n thu t\u1eeb thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n (TNCN) \u01b0\u1edbc ch\u1ec9 \u0111\u1ea1t kho\u1ea3ng 14.300 t\u1ec9 \u0111\u1ed3ng […]<\/p>\n","protected":false},"author":1,"featured_media":10266,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[27,26],"tags":[],"class_list":["post-10265","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-interviews","category-legal-media"],"acf":[],"yoast_head":"\n2.972a. Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n: 10 n\u0103m t\u0103ng g\u1ea7n 10 l\u1ea7n, qu\u00e1 t\u1eadn thu! - ANVI Law Firm<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/anvilaw.com\/en\/tieng-viet-2-972a-thue-thu-nhap-ca-nhan-10-nam-tang-gan-10-lan-qua-tan-thu\/\" \/>\n<meta property=\"og:locale\" content=\"vi_VN\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"[:vi]2.972a. 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