{"id":11364,"date":"2019-08-28T17:08:12","date_gmt":"2019-08-28T10:08:12","guid":{"rendered":"https:\/\/anvilaw.com\/vi\/?p=11364"},"modified":"2022-03-04T17:10:39","modified_gmt":"2022-03-04T10:10:39","slug":"2-745-luat-thue-thu-nhap-ca-nhan-da-loi-thoi-do-quan-lieu","status":"publish","type":"post","link":"https:\/\/anvilaw.com\/vi\/2-745-luat-thue-thu-nhap-ca-nhan-da-loi-thoi-do-quan-lieu\/","title":{"rendered":"2.745. Lu\u1eadt thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u0111\u00e3 l\u1ed7i th\u1eddi, do quan li\u00eau?"},"content":{"rendered":"(TP)Theo c\u00e1c chuy\u00ean gia kinh t\u1ebf, Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n (TNCN) sau 6 n\u0103m tri\u1ec3n khai \u0111\u00e3 l\u1ed7i th\u1eddi v\u00e0 \u0111\u00e3 \u0111\u1ebfn l\u00fac c\u1ea7n xem x\u00e9t nghi\u00eam t\u00fac vi\u1ec7c \u0111i\u1ec1u ch\u1ec9nh, s\u1eeda \u0111\u1ed5i theo quy \u0111\u1ecbnh cho ph\u00f9 h\u1ee3p v\u1edbi th\u1ef1c ti\u1ec5n cu\u1ed9c s\u1ed1ng. Ngo\u00e0i vi\u1ec7c xem x\u00e9t \u0111i\u1ec1u ch\u1ec9nh t\u0103ng m\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh, B\u1ed9 T\u00e0i ch\u00ednh c\u0169ng c\u1ea7n xem x\u00e9t gi\u1ea3m tr\u1eeb c\u00e1c kho\u1ea3n chi ph\u00ed h\u1ee3p l\u1ec7 kh\u00e1c c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/strong><\/p>\n

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Ngo\u00e0i t\u0103ng m\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh, c\u00e1c chuy\u00ean gia cho r\u1eb1ng, c\u1ea7n xem x\u00e9t gi\u1ea3m tr\u1eeb c\u00e1c kho\u1ea3n chi ph\u00ed h\u1ee3p l\u1ec7 kh\u00e1c cho ng\u01b0\u1eddi d\u00e2n \u1ea2nh minh h\u1ecda c\u1ee7a: Tu\u1ea5n Nguy\u1ec5n<\/em><\/p>\n

Gi\u1ea3m tr\u1eeb gia c\u1ea3nh\u00a0n\u00ean t\u0103ng l\u00ean\u00a012 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng<\/strong><\/p>\n

T\u1ea1i h\u1ed9i ngh\u1ecb ph\u1ed5 bi\u1ebfn nh\u1eefng \u0111i\u1ec3m m\u1edbi c\u1ee7a Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf s\u1eeda \u0111\u1ed5i 2019 ng\u00e0y 27\/8, b\u00e0 T\u1ea1 Th\u1ecb Ph\u01b0\u01a1ng Lan, Ph\u00f3 V\u1ee5 tr\u01b0\u1edfng V\u1ee5 Qu\u1ea3n l\u00fd TNCN, B\u1ed9 T\u00e0i ch\u00ednh x\u00e1c nh\u1eadn: Lu\u1eadt Thu\u1ebf TNCN hi\u1ec7n h\u00e0nh (hi\u1ec7u l\u1ef1c t\u1eeb 1\/7\/2013) quy \u0111\u1ecbnh, khi ch\u1ec9 s\u1ed1 gi\u00e1 ti\u00eau d\u00f9ng (CPI) bi\u1ebfn \u0111\u1ed9ng \u1edf m\u1ee9c cao h\u01a1n 20% th\u00ec Ch\u00ednh ph\u1ee7 s\u1ebd tr\u00ecnh Qu\u1ed1c h\u1ed9i \u0111\u1ec3 \u0111i\u1ec1u ch\u1ec9nh m\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh. \u201cSau 6 n\u0103m tri\u1ec3n khai, \u0111\u1ebfn nay nhi\u1ec1u quy \u0111\u1ecbnh kh\u00f4ng c\u00f2n ph\u00f9 h\u1ee3p c\u1ea7n ph\u1ea3i s\u1eeda \u0111\u1ed5i, b\u1ed5 sung\u201d, b\u00e0 Lan n\u00f3i.<\/p>\n

B\u00e0 Lan \u0111\u01b0a ra th\u1ed1ng k\u00ea cho th\u1ea5y, ch\u1ec9 s\u1ed1 CPI \u0111\u00e3 v\u01b0\u1ee3t tr\u00ean 20%, chi ph\u00ed sinh ho\u1ea1t ng\u00e0y m\u1ed9t \u0111\u1eaft \u0111\u1ecf h\u01a1n. Do \u0111\u00f3, theo lu\u1eadt c\u1ea7n ph\u1ea3i s\u1eeda \u0111\u1ed5i. V\u1edbi Lu\u1eadt Thu\u1ebf TNCN hi\u1ec7n h\u00e0nh, m\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh v\u1edbi m\u1ed7i ng\u01b0\u1eddi c\u00f3 thu nh\u1eadp \u0111\u1ebfn m\u1ee9c ph\u1ea3i n\u1ed9p thu\u1ebf l\u00e0 9 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng\/ng\u01b0\u1eddi; ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c l\u00e0 3,6 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng\/ng\u01b0\u1eddi. C\u1ea3 2 m\u1ee9c n\u00e0y \u0111\u00e3 qu\u00e1 l\u1ea1c h\u1eadu, s\u1ebd \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh t\u0103ng. \u201cHi\u1ec7n t\u1ea1i, V\u1ee5 Ch\u00ednh s\u00e1ch thu\u1ebf \u0111ang ch\u1ee7 tr\u00ec b\u00e1o c\u00e1o B\u1ed9 T\u00e0i ch\u00ednh. Sau \u0111\u00f3, b\u1ed9 s\u1ebd b\u00e1o c\u00e1o Ch\u00ednh ph\u1ee7 cho \u00fd ki\u1ebfn r\u1ed3i tr\u00ecnh ra Qu\u1ed1c h\u1ed9i\u201d, b\u00e0 Lan th\u00f4ng tin th\u00eam.<\/p>\n

Theo gi\u1ea3i tr\u00ecnh c\u1ee7a Ch\u00ednh ph\u1ee7 v\u1edbi Qu\u1ed1c h\u1ed9i khi s\u1eeda lu\u1eadt n\u00e0y c\u00e1ch \u0111\u00e2y 6 n\u0103m, m\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh 9 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi l\u00e0m c\u00f4ng \u0103n l\u01b0\u01a1ng, \u0111\u01b0\u1ee3c t\u00ednh to\u00e1n b\u1eb1ng 2,5 l\u1ea7n GDP b\u00ecnh qu\u00e2n \u0111\u1ea7u ng\u01b0\u1eddi n\u0103m 2014. Nh\u01b0 v\u1eady, theo nhi\u1ec1u chuy\u00ean gia kinh t\u1ebf, n\u1ebfu c\u0103n c\u1ee9 v\u00e0o GDP b\u00ecnh qu\u00e2n \u0111\u1ea7u ng\u01b0\u1eddi n\u0103m 2018 l\u00e0 2.540 USD\/n\u0103m (t\u01b0\u01a1ng \u0111\u01b0\u01a1ng 4,9 tri\u1ec7u \u0111\u1ed3ng\/ th\u00e1ng) \u0111\u1ec3 t\u00ednh m\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh th\u00ec trong k\u1ef3 t\u00ednh thu\u1ebf t\u1edbi (n\u0103m 2020), m\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh s\u1ebd l\u00e0 12 tri\u1ec7u \u0111\u1ed3ng\/ng\u01b0\u1eddi\/th\u00e1ng.<\/p>\n

Ngo\u00e0i ra, n\u1ebfu c\u0103n c\u1ee9 theo quy \u0111\u1ecbnh trong lu\u1eadt, vi\u1ec7c n\u00e2ng m\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh ph\u1ea3i ph\u00f9 h\u1ee3p v\u1edbi bi\u1ebfn \u0111\u1ed9ng c\u1ee7a gi\u00e1, ngh\u0129a l\u00e0 ph\u1ea3i \u0111\u01b0\u1ee3c t\u0103ng th\u00eam 20% \u0111\u00fang b\u1eb1ng CPI 6 n\u0103m qua. Khi \u0111\u00f3 m\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh s\u1ebd l\u00e0 10,8 tri\u1ec7u \u0111\u1ed3ng\/ng\u01b0\u1eddi\/th\u00e1ng. B\u00ean c\u1ea1nh \u0111\u00f3, m\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh cho ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c c\u0169ng ph\u1ea3i xem x\u00e9t n\u00e2ng l\u00ean ch\u1ee9 kh\u00f4ng th\u1ec3 gi\u1eef nh\u01b0 m\u1ee9c 3,6 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng\/ng\u01b0\u1eddi nh\u01b0 hi\u1ec7n nay.<\/p>\n

\u0110\u00e1ng ch\u00fa \u00fd, theo Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf s\u1eeda \u0111\u1ed5i 2019 (c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb 1\/7\/2020), c\u00e1 nh\u00e2n c\u00f3 s\u1ed1 ti\u1ec1n thu\u1ebf ph\u00e1t sinh ph\u1ea3i n\u1ed9p h\u1eb1ng n\u0103m sau quy\u1ebft to\u00e1n thu\u1ebf TNCN (ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng) t\u1eeb 50.000 \u0111\u1ed3ng tr\u1edf xu\u1ed1ng s\u1ebd \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf TNCN. Nh\u1eefng tr\u01b0\u1eddng h\u1ee3p n\u00e0y s\u1ebd kh\u00f4ng c\u1ea7n l\u00e0m th\u1ee7 t\u1ee5c quy\u1ebft to\u00e1n thu\u1ebf.<\/p>\n

Tr\u01b0\u1edbc \u0111\u00f3, tr\u1ea3 l\u1eddi b\u00e1o ch\u00ed, \u00f4ng Ph\u1ea1m \u0110\u00ecnh Thi, V\u1ee5 tr\u01b0\u1edfng V\u1ee5 Ch\u00ednh s\u00e1ch thu\u1ebf (B\u1ed9 T\u00e0i ch\u00ednh) cho bi\u1ebft, ngo\u00e0i \u0111\u1ec1 xu\u1ea5t, ki\u1ebfn ngh\u1ecb ph\u1ea3i xem x\u00e9t s\u1eeda \u0111\u1ed5i m\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh, c\u00f2n c\u00f3 ki\u1ebfn ngh\u1ecb s\u1eeda \u0111\u1ed5i b\u1eadc thu\u1ebf trong bi\u1ec3u thu\u1ebf l\u0169y ti\u1ebfn t\u1eebng ph\u1ea7n \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb ti\u1ec1n c\u00f4ng, ti\u1ec1n l\u01b0\u01a1ng… cho ph\u00f9 h\u1ee3p. T\u1eeb n\u0103m 2017, B\u1ed9 T\u00e0i ch\u00ednh \u0111\u00e3 \u0111\u1ec1 xu\u1ea5t s\u1eeda \u0111\u1ed5i Lu\u1eadt thu\u1ebf TNCN, trong \u0111\u00f3 c\u00f3 n\u1ed9i dung \u0111\u00e1ng ch\u00fa \u00fd l\u00e0 \u0111\u1ec1 xu\u1ea5t gi\u1ea3m c\u00f2n 5 b\u1eadc thu\u1ebf thay v\u00ec 7 b\u1eadc nh\u01b0 hi\u1ec7n nay.<\/p>\n

L\u1ed7i th\u1eddi do quan li\u00eau?<\/strong><\/p>\n

B\u00ecnh lu\u1eadn v\u1ec1 v\u1ea5n \u0111\u1ec1 n\u00e0y, chuy\u00ean gia kinh t\u1ebf Ng\u00f4 Tr\u00ed Long cho r\u1eb1ng, r\u00f5 r\u00e0ng c\u01a1 quan so\u1ea1n th\u1ea3o lu\u1eadt, th\u1ef1c thi ch\u00ednh s\u00e1ch thu\u1ebf c\u00f3 bi\u1ec3u hi\u1ec7n \u201cquan li\u00eau\u201d v\u00ec \u0111\u1ec3 qu\u00e1 ch\u1eadm. Tuy nhi\u00ean, \u00f4ng Long c\u0169ng cho r\u1eb1ng, hi\u1ec7n t\u1ea1i B\u1ed9 T\u00e0i ch\u00ednh \u0111ang ph\u1ea3i s\u1eeda 6 lu\u1eadt thu\u1ebf. Cho n\u00ean c\u00e1ch t\u00ednh gi\u1ea3m tr\u1eeb gia c\u1ea3nh nh\u01b0 th\u1ebf n\u00e0o, c\u0103n c\u1ee9 v\u00e0o m\u1ee9c l\u01b0\u01a1ng t\u1ed1i thi\u1ec3u, ch\u1ec9 s\u1ed1 CPI… l\u00e0 m\u1ed9t b\u00e0i to\u00e1n kh\u00f3. \u201cDo \u0111\u00f3, h\u1ecd c\u0169ng c\u1ea7n r\u00e0 so\u00e1t, xem x\u00e9t c\u1ee5 th\u1ec3\u201d, v\u1ecb chuy\u00ean gia chia s\u1ebb.<\/p>\n

Tr\u00e1i l\u1ea1i, Lu\u1eadt s\u01b0 Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c, Gi\u00e1m \u0111\u1ed1c C\u00f4ng ty Lu\u1eadt ANVI c\u00f2n cho bi\u1ebft: \u201cKh\u00f4ng ch\u00e1y nh\u00e0, ch\u1ebft ng\u01b0\u1eddi, kh\u00f4ng ai \u0111\u1ed1c th\u00fac, kh\u00f4ng ai \u00e9p bu\u1ed9c th\u00ec h\u1ecd c\u1ee9 l\u01a1 \u0111i. H\u01a1n n\u1eefa, c\u1ee9 \u0111\u1ec3 lu\u1eadt th\u1ebf l\u1ea1i t\u0103ng ngu\u1ed3n thu ng\u00e2n s\u00e1ch cho b\u1ed9, nh\u00e0 n\u01b0\u1edbc. Ch\u1ec9 khi n\u00e0o b\u00e1o ch\u00ed, nh\u00e2n d\u00e2n l\u00ean ti\u1ebfng m\u1ea1nh m\u1ebd, l\u00ean t\u1edbi Ch\u00ednh ph\u1ee7, Qu\u1ed1c h\u1ed9i \u00fd ki\u1ebfn m\u1edbi c\u00f3 \u0111i\u1ec1u ch\u1ec9nh\u201d.<\/em><\/p>\n

Theo lu\u1eadt s\u01b0 \u0110\u1ee9c, \u0111i\u1ec1u c\u1ea7n l\u00e0m, tr\u01b0\u1edbc h\u1ebft l\u00e0 c\u01a1 quan so\u1ea1n th\u1ea3o lu\u1eadt c\u1ea7n th\u1ef1c hi\u1ec7n \u0111\u00fang lu\u1eadt!<\/em><\/p>\n

Tr\u01b0\u1edbc \u00fd ki\u1ebfn c\u00f3 c\u1ea7n ph\u1ea3i \u0111i\u1ec1u ch\u1ec9nh m\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh kh\u00f4ng? Lu\u1eadt s\u01b0 Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c cho r\u1eb1ng, \u0111\u1ea7u ti\u00ean Ch\u00ednh ph\u1ee7 ph\u1ea3i ki\u1ec3m so\u00e1t l\u1ea1m ph\u00e1t, sau \u0111\u00f3 m\u1edbi xem x\u00e9t c\u00f3 \u0111i\u1ec1u ch\u1ec9nh hay kh\u00f4ng. B\u1edfi theo lu\u1eadt s\u01b0, vi\u1ec7c \u0111i\u1ec1u ch\u1ec9nh n\u00e0y li\u00ean quan t\u1edbi t\u1ed5ng th\u1ec3 ch\u00ednh s\u00e1ch thu\u1ebf. B\u00ean c\u1ea1nh gi\u1ea3m tr\u1eeb gia c\u1ea3nh c\u0169ng c\u1ea7n xem x\u00e9t, kh\u1ea5u tr\u1eeb c\u00e1c chi ph\u00ed h\u1ee3p l\u1ec7 kh\u00e1c c\u1ee7a ng\u01b0\u1eddi d\u00e2n nh\u01b0 kh\u00e1m ch\u1eefa b\u1ec7nh, gi\u00e1o d\u1ee5c, l\u00e0m t\u1eeb thi\u1ec7n, mua b\u00e1n nh\u00e0 \u0111\u1ea5t,…c\u00f3 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb \u0111\u1ea7y \u0111\u1ee7. N\u1ebfu kh\u00f4ng gi\u1ea3m tr\u1eeb c\u00e1c kho\u1ea3n chi ph\u00ed h\u1ee3p l\u1ec7 th\u00ec m\u1edbi c\u1ea7n thi\u1ebft xem x\u00e9t m\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh.<\/em><\/p>\n

\u201cNg\u00e0nh Thu\u1ebf c\u1eadp nh\u1eadt th\u00f4ng tin r\u1ea5t nhanh ch\u00f3ng. Th\u1eadm ch\u00ed m\u1ed9t s\u1ed1 kho\u1ea3n h\u1ecd thu sai. Ch\u1eb3ng h\u1ea1n, \u00f4ng A v\u1eeba mua c\u0103n nh\u00e0 tr\u00ean gi\u1ea5y \u0111\u00e3 b\u1ecb thu thu\u1ebf, trong khi lu\u1eadt quy \u0111\u1ecbnh n\u1ebfu \u00f4ng A c\u00f3 1 nh\u00e0 duy nh\u1ea5t th\u1ec3 hi\u1ec7n tr\u00ean s\u1ed5 \u0111\u1ecf m\u1edbi ph\u1ea3i \u0111\u00f3ng thu\u1ebf TNCN, vi\u1ec7c \u00f4ng mua c\u0103n nh\u00e0 kh\u00e1c \u0111\u1ec3 \u0111\u1ea7u t\u01b0 kh\u00f4ng ph\u1ea3i \u0111\u00f3ng th\u00eam thu\u1ebf n\u00e0y\u201d, v\u1ecb lu\u1eadt s\u01b0 d\u1eabn ch\u1ee9ng.<\/em><\/p>\n

\"\"<\/p>\n

D\u1ef1 to\u00e1n thu ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc (NSNN) n\u0103m 2019 m\u00e0 Qu\u1ed1c h\u1ed9i, Ch\u00ednh ph\u1ee7 giao cho ng\u00e0nh Thu\u1ebf l\u00e0 1.168.100 t\u1ef7 \u0111\u1ed3ng, b\u1eb1ng 101,8% so v\u1edbi \u01b0\u1edbc th\u1ef1c hi\u1ec7n n\u0103m 2018. Theo b\u00e1o c\u00e1o c\u1ee7a T\u1ed5ng c\u1ee5c Th\u1ed1ng k\u00ea v\u1ec1 t\u00ecnh h\u00ecnh kinh t\u1ebf – x\u00e3 h\u1ed9i 7 th\u00e1ng \u0111\u1ea7u n\u0103m 2019, t\u1ed5ng thu NSNN t\u1eeb \u0111\u1ea7u n\u0103m \u0111\u1ebfn 15\/7 \u01b0\u1edbc \u0111\u1ea1t 777.700 t\u1ef7 \u0111\u1ed3ng, b\u1eb1ng 55,1% d\u1ef1 to\u00e1n n\u0103m. Trong \u0111\u00f3, ngu\u1ed3n thu thu\u1ebf TNCN l\u00ean t\u1edbi 62.600 t\u1ef7 \u0111\u1ed3ng, b\u1eb1ng 55,3% d\u1ef1 to\u00e1n. N\u1ebfu t\u00ednh ri\u00eang v\u1ec1 thu\u1ebf TNCN, ngu\u1ed3n thu n\u00e0y t\u0103ng \u0111\u1ec1u v\u00e0 ng\u00e0y c\u00e0ng tr\u1edf th\u00e0nh ngu\u1ed3n thu l\u1edbn, quan tr\u1ecdng.<\/p>\n

Theo b\u00e0 Nguy\u1ec5n Th\u1ecb C\u00fac, Ch\u1ee7 t\u1ecbch H\u1ed9i t\u01b0 v\u1ea5n thu\u1ebf Vi\u1ec7t Nam, nguy\u00ean Ph\u00f3 T\u1ed5ng c\u1ee5c tr\u01b0\u1edfng T\u1ed5ng c\u1ee5c Thu\u1ebf, thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p (TNDN) \u0111\u00e3 gi\u1ea3m, m\u1ee9c thu\u1ebf TNCN c\u0169ng n\u00ean gi\u1ea3m theo.
\nM\u1ee9c thu\u1ebf TNCN t\u00ednh l\u0169y ti\u1ebfn, th\u1ea5p nh\u1ea5t l\u00e0 5%, m\u1ee9c cao nh\u1ea5t l\u00e0 35% \u0111ang \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng hi\u1ec7n nay l\u00e0m t\u1ec9 l\u1ec7 thu\u1ebf tr\u00ean thu nh\u1eadp l\u00e0 kh\u00e1 cao. Thu\u1ebf TNDN tr\u01b0\u1edbc \u0111\u00e2y l\u00e0 32% doanh thu, sau c\u00e1c l\u1ea7n \u0111i\u1ec1u ch\u1ec9nh, \u0111\u00e3 gi\u1ea3m d\u1ea7n xu\u1ed1ng l\u1ea7n l\u01b0\u1ee3t c\u00f2n 28%, 25% v\u00e0 hi\u1ec7n nay l\u00e0 20%. Trong khi \u0111\u00f3 thu\u1ebf TNCN t\u1eeb khi c\u00f3 bi\u1ec3u thu\u1ebf hi\u1ec7n nay cao nh\u1ea5t v\u1eabn l\u00e0 35%.<\/p>\n

Tu\u1ea5n Nguy\u1ec5n<\/strong><\/p>\n

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

Ti\u1ec1n phong (Kinh t\u1ebf) 28-8-2019:<\/em><\/strong><\/p>\n

https:\/\/www.tienphong.vn\/kinh-te\/luat-thue-thu-nhap-ca-nhan-da-loi-thoi-do-quan-lieu-1457485.tpo<\/em><\/a><\/p>\n

(288\/1.298)<\/em>","protected":false},"excerpt":{"rendered":"

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