{"id":12513,"date":"2019-09-01T10:37:14","date_gmt":"2019-09-01T03:37:14","guid":{"rendered":"https:\/\/anvilaw.com\/vi\/?p=12513"},"modified":"2022-03-07T10:41:20","modified_gmt":"2022-03-07T03:41:20","slug":"2-755-thue-thu-nhap-ca-nhanlac-hau-nguoi-nop-thue-dang-phai-chiu-ganh-nang","status":"publish","type":"post","link":"https:\/\/anvilaw.com\/vi\/2-755-thue-thu-nhap-ca-nhanlac-hau-nguoi-nop-thue-dang-phai-chiu-ganh-nang\/","title":{"rendered":"2.755. Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n”l\u1ea1c h\u1eadu”, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111ang ph\u1ea3i ch\u1ecbu g\u00e1nh n\u1eb7ng"},"content":{"rendered":"(ANTD) – Sau 6 n\u0103m k\u1ec3 t\u1eeb khi Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n c\u00f3 hi\u1ec7u l\u1ef1c, t\u00ednh \u0111\u1ebfn nay, ch\u1ec9 s\u1ed1 gi\u00e1 ti\u00eau d\u00f9ng (CPI) \u0111\u00e3 t\u0103ng v\u01b0\u1ee3t 20%, trong khi ng\u01b0\u1ee1ng ch\u1ecbu thu\u1ebf, m\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh v\u1eabn gi\u1eef nguy\u00ean. \u0110i\u1ec1u n\u00e0y \u0111\u00f2i h\u1ecfi s\u1edbm c\u00f3 s\u1ef1 s\u1eeda \u0111\u1ed5i \u0111\u1ec3 ph\u00f9 h\u1ee3p th\u1ef1c ti\u1ec5n.<\/strong><\/p>\n

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Thu\u1ebf TNCN hi\u1ec7n nay \u0111ang \u0111\u01b0\u1ee3c cho l\u00e0 qu\u00e1 l\u1ed7i th\u1eddi khi\u1ebfn ng\u01b0\u1eddi d\u00e2n ph\u1ea3i ch\u1ecbu g\u00e1nh n\u1eb7ng thu\u1ebf<\/em><\/p>\n

L\u1ea1m ph\u00e1t, gi\u00e1 c\u1ea3 \u0111\u1ec1u t\u0103ng, c\u00f2n thu\u1ebf v\u1eabn gi\u1eef nguy\u00ean<\/strong><\/p>\n

Theo Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n (TNCN) hi\u1ec7n h\u00e0nh, ng\u01b0\u1eddi c\u00f3 thu nh\u1eadp d\u01b0\u1edbi 9 tri\u1ec7u \u0111\u1ed3ng s\u1ebd kh\u00f4ng ph\u1ea3i n\u1ed9p thu\u1ebf TNCN. N\u1ebfu c\u00f3 th\u00eam ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c, ng\u01b0\u1ee1ng ch\u1ecbu thu\u1ebf s\u1ebd ph\u1ea3i c\u1ed9ng th\u00eam 3,6 tri\u1ec7u \u0111\u1ed3ng\/ng\u01b0\u1eddi.<\/p>\n

V\u1ec1 thu\u1ebf su\u1ea5t, hi\u1ec7n \u0111ang \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng theo bi\u1ec3u thu\u1ebf l\u0169y ti\u1ebfn t\u1eebng ph\u1ea7n v\u1edbi 5 b\u1eadc. Theo \u0111\u00f3, v\u1edbi m\u1ee9c thu nh\u1eadp ch\u1ecbu thu\u1ebf \u0111\u1ebfn 5 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng ho\u1eb7c \u0111\u1ebfn 60 tri\u1ec7u \u0111\u1ed3ng\/n\u0103m, thu\u1ebf su\u1ea5t thu\u1ebf TNCN l\u00e0 5%. Thu nh\u1eadp ch\u1ecbu thu\u1ebf t\u1eeb tr\u00ean 5 – 10 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng ho\u1eb7c tr\u00ean 60 – 120 tri\u1ec7u \u0111\u1ed3ng\/n\u0103m thu\u1ebf su\u1ea5t l\u00e0 10%; thu nh\u1eadp ch\u1ecbu thu\u1ebf tr\u00ean 10 – 18 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng ho\u1eb7c 120 – 216 tri\u1ec7u \u0111\u1ed3ng\/n\u0103m thu\u1ebf su\u1ea5t 15%. Thu nh\u1eadp ch\u1ecbu thu\u1ebf tr\u00ean tr\u00ean 18 – 32 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng ho\u1eb7c tr\u00ean 216 – 384 tri\u1ec7u \u0111\u1ed3ng\/n\u0103m thu\u1ebf su\u1ea5t 20%. Thu nh\u1eadp ch\u1ecbu thu\u1ebf tr\u00ean 32 – 52 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng ho\u1eb7c 384 – 624 tri\u1ec7u \u0111\u1ed3ng\/n\u0103m thu\u1ebf su\u1ea5t 25%. Thu nh\u1eadp t\u00ednh thu\u1ebf tr\u00ean 52 – 80 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng ho\u1eb7c 624 – 960 tri\u1ec7u \u0111\u1ed3ng\/n\u0103m thu\u1ebf 30%. Thu nh\u1eadp ch\u1ecbu thu\u1ebf tr\u00ean 80 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng ho\u1eb7c tr\u00ean 960 tri\u1ec7u \u0111\u1ed3ng\/n\u0103m thu\u1ebf su\u1ea5t 35%.<\/p>\n

\u201cTrong khi l\u1ea1m ph\u00e1t, CPI t\u00ednh theo t\u1eebng th\u00e1ng, t\u1eebng n\u0103m th\u00ec ng\u01b0\u1ee1ng ch\u1ecbu thu\u1ebf l\u1ea1i \u0111\u01b0\u1ee3c \u1ea5n \u0111\u1ecbnh trong nhi\u1ec1u n\u0103m, d\u1eabn t\u1edbi h\u1ec7 qu\u1ea3 l\u00e0 thu nh\u1eadp th\u1ef1c t\u1ebf m\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c h\u01b0\u1edfng ng\u00e0y c\u00e0ng gi\u1ea3m d\u1ea7n. V\u1ec1 m\u1eb7t nguy\u00ean t\u1eafc, thu nh\u1eadp ch\u1ecbu thu\u1ebf ph\u1ea3i c\u00f3 s\u1ef1 bi\u1ebfn thi\u00ean theo h\u01b0\u1edbng t\u1ef7 l\u1ec7 thu\u1eadn v\u1edbi m\u1ee9c \u0111\u1ed9 l\u1ea1m ph\u00e1t, nh\u01b0ng s\u1ef1 l\u1ea1c h\u1eadu c\u1ee7a Lu\u1eadt Thu\u1ebf TNCN l\u00e0 \u0111ang \u0111\u01b0a ra m\u1ed9t \u201cch\u1ed1t c\u1ee9ng\u201d, d\u1eabn t\u1edbi thu nh\u1eadp th\u1ef1c t\u1ebf b\u1ecb ngh\u1ecbch \u0111\u1ea3o v\u1edbi l\u1ea1m ph\u00e1t\u201d<\/strong><\/p>\n

Lu\u1eadt s\u01b0<\/em><\/strong>\u00a0H\u00e0 Huy Phong –\u00a0Gi\u00e1m \u0111\u1ed1c C\u00f4ng ty Lu\u1eadt Inteco<\/em><\/strong><\/p>\n

\u0110\u1ebfn nay, m\u1ee9c ch\u1ecbu thu\u1ebf v\u00e0 thu\u1ebf su\u1ea5t n\u00e0y \u0111\u00e3 duy tr\u00ec \u0111\u01b0\u1ee3c 6 n\u0103m, k\u1ec3 t\u1eeb khi Lu\u1eadt Thu\u1ebf TNCN s\u1eeda \u0111\u1ed5i v\u00e0 c\u00f3 hi\u1ec7u l\u1ef1c ng\u00e0y 1-7-2013. Trong khi \u0111\u00f3, ch\u1ec9 s\u1ed1 gi\u00e1 ti\u00eau d\u00f9ng (CPI) li\u00ean t\u1ee5c t\u0103ng v\u1edbi c\u00e1c m\u1ee9c t\u0103ng: 6,03% n\u0103m 2013; 4,09% n\u0103m 2014; 0,63% n\u0103m 2015; 4,74% n\u0103m 2016; 3,53% n\u0103m 2017; 3,54% n\u0103m 2018.<\/p>\n

D\u1ef1 ki\u1ebfn, n\u0103m 2019, CPI t\u0103ng kho\u1ea3ng d\u01b0\u1edbi 4%, t\u1ee9c l\u00e0 \u0111\u1ebfn nay, m\u1ee9c t\u0103ng CPI \u0111\u00e3 v\u01b0\u1ee3t con s\u1ed1 20% kh\u00e1 xa. Trong khi \u0111\u00f3, Lu\u1eadt Thu\u1ebf TNCN hi\u1ec7n h\u00e0nh quy \u0111\u1ecbnh, khi ch\u1ec9 s\u1ed1 gi\u00e1 ti\u00eau d\u00f9ng 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. C\u00f3 ngh\u0129a l\u00e0 m\u1ee9c \u0111\u00f3ng thu\u1ebf TNCN hi\u1ec7n nay c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111ang qu\u00e1 cao so v\u1edbi thu nh\u1eadp c\u0169ng nh\u01b0 chi ph\u00ed sinh ho\u1ea1t c\u1ee7a ng\u01b0\u1eddi d\u00e2n v\u00e0 \u0111\u00f2i h\u1ecfi s\u1edbm \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh.<\/p>\n

Ngo\u00e0i ra, theo b\u00e0 Nguy\u1ec5n Th\u1ecb C\u00fac – Ch\u1ee7 t\u1ecbch H\u1ed9i t\u01b0 v\u1ea5n thu\u1ebf Vi\u1ec7t Nam, trong nhi\u1ec1u n\u0103m qua, thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p (TNDN) \u0111\u00e3 gi\u1ea3m nhi\u1ec1u l\u1ea7n, trong khi thu\u1ebf TNCN v\u1eabn gi\u1eef nguy\u00ean \u1edf m\u1ee9c kh\u00e1 cao c\u0169ng l\u00e0 \u0111i\u1ec1u b\u1ea5t c\u1eadp. C\u1ee5 th\u1ec3, 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%.<\/p>\n

Trong khi, thu\u1ebf TNCN t\u00ednh theo b\u1eadc v\u1edbi m\u1ee9c ch\u1ecbu thu\u1ebf cao nh\u1ea5t 35% l\u00e0 r\u1ea5t cao, kho\u1ea3ng c\u00e1ch \u0111i\u1ec1u ch\u1ec9nh b\u1eadc thu\u1ebf c\u0169ng d\u00e0y khi\u1ebfn ch\u1ec9 c\u1ea7n thu nh\u1eadp nh\u00edch m\u1ed9t ch\u00fat l\u00e0 l\u00ean b\u1eadc thu\u1ebf cao h\u01a1n, ti\u1ec1n thu\u1ebf t\u0103ng c\u00f3 khi c\u00f2n nhi\u1ec1u h\u01a1n ti\u1ec1n \u0111\u01b0\u1ee3c nh\u1eadn th\u00eam. Do \u0111\u00f3, theo b\u00e0 Nguy\u1ec5n Th\u1ecb C\u00fac \u0111\u00e3 \u0111\u1ebfn l\u00fac ph\u1ea3i \u0111i\u1ec1u ti\u1ebft thu\u1ebf TNCN t\u01b0\u01a1ng \u0111\u01b0\u01a1ng v\u1edbi \u0111i\u1ec1u ti\u1ebft thu\u1ebf TNDN.<\/p>\n

S\u1eafp \u0111i\u1ec1u ch\u1ec9nh ng\u01b0\u1ee1ng \u0111\u00f3ng thu\u1ebf TNCN<\/strong><\/p>\n

Trao \u0111\u1ed5i v\u1edbi b\u00e1o ch\u00ed, b\u00e0 T\u1ea1 Th\u1ecb Ph\u01b0\u01a1ng Lan – Ph\u00f3 V\u1ee5 tr\u01b0\u1edfng V\u1ee5 Qu\u1ea3n l\u00fd thu\u1ebf TNCN x\u00e1c nh\u1eadn, c\u01a1 quan thu\u1ebf \u0111ang xem x\u00e9t tr\u00ecnh Ch\u00ednh ph\u1ee7 v\u1ec1 vi\u1ec7c thay \u0111\u1ed5i m\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf TNCN. \u201cTheo s\u1ed1 li\u1ec7u th\u1ed1ng k\u00ea th\u00ec t\u00ednh \u0111\u1ebfn n\u0103m 2018 (k\u1ec3 t\u1eeb khi Lu\u1eadt Thu\u1ebf TNCN c\u00f3 hi\u1ec7u l\u1ef1c n\u0103m 2013), ch\u1ec9 s\u1ed1 CPI \u0111\u00e3 v\u01b0\u1ee3t tr\u00ean 20%, theo lu\u1eadt th\u00ec ph\u1ea3i s\u1eeda \u0111\u1ed5i. V\u00ec v\u1eady, V\u1ee5 Ch\u00ednh s\u00e1ch thu\u1ebf \u0111ang t\u1ed5ng h\u1ee3p s\u1ed1 li\u1ec7u, b\u00e1o c\u00e1o B\u1ed9 T\u00e0i ch\u00ednh. Sau \u0111\u00f3, B\u1ed9 T\u00e0i ch\u00ednh s\u1ebd c\u00f3 tr\u00e1ch nhi\u1ec7m b\u00e1o c\u00e1o Ch\u00ednh ph\u1ee7 \u0111\u1ec3 tr\u00ecnh Qu\u1ed1c h\u1ed9i thay \u0111\u1ed5i m\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh\u201d – b\u00e0 T\u1ea1 Th\u1ecb Ph\u01b0\u01a1ng Lan cho bi\u1ebft.<\/p>\n

\u0110\u1ea1i di\u1ec7n T\u1ed5ng c\u1ee5c Thu\u1ebf c\u0169ng cho bi\u1ebft vi\u1ec7c n\u00e2ng m\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf s\u1ebd l\u00e0m gi\u1ea3m s\u1ed1 thu ng\u00e2n s\u00e1ch, tuy nhi\u00ean, \u1ea3nh h\u01b0\u1edfng l\u00e0 kh\u00f4ng \u0111\u00e1ng k\u1ec3. \u201cN\u1ebfu n\u00e2ng m\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh, s\u1ed1 l\u01b0\u1ee3ng ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u1edf b\u1eadc 1 s\u1ebd gi\u1ea3m, nh\u01b0ng t\u1ec9 l\u1ec7 s\u1ed1 ti\u1ec1n thu\u1ebf c\u1ee7a nh\u1eefng ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u1edf b\u1eadc 1 chi\u1ebfm r\u1ea5t nh\u1ecf trong t\u1ed5ng s\u1ed1 thu t\u1eeb s\u1eafc thu\u1ebf n\u00e0y\u201d – b\u00e0 Lan th\u00f4ng tin.<\/p>\n

Trong khi \u0111\u00f3, theo c\u00e1c chuy\u00ean gia, ngo\u00e0i vi\u1ec7c n\u00e2ng m\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf th\u00ec c\u01a1 quan qu\u1ea3n l\u00fd c\u0169ng ph\u1ea3i t\u00ednh \u0111\u1ebfn vi\u1ec7c thay \u0111\u1ed5i nguy\u00ean t\u1eafc t\u00ednh thu\u1ebf. Lu\u1eadt s\u01b0 H\u00e0 Huy Phong – Gi\u00e1m \u0111\u1ed1c C\u00f4ng ty Lu\u1eadt Inteco cho r\u1eb1ng, Lu\u1eadt Thu\u1ebf TNCN hi\u1ec7n h\u00e0nh ra \u0111\u1eddi v\u00e0o n\u0103m 2007 v\u00e0 s\u1eeda \u0111\u1ed5i m\u1ed9t l\u1ea7n v\u00e0o n\u0103m 2012. Ngh\u0129a l\u00e0, \u0111\u1ea1o lu\u1eadt n\u00e0y v\u1eabn \u0111ang \u00e1p d\u1ee5ng c\u00e1ch hi\u1ec3u v\u00e0 nguy\u00ean t\u1eafc t\u00ednh thu\u1ebf c\u1ee7a 12 n\u0103m v\u1ec1 tr\u01b0\u1edbc l\u00ean cu\u1ed9c s\u1ed1ng c\u1ee7a hi\u1ec7n t\u1ea1i, th\u1ec3 hi\u1ec7n s\u1ef1 l\u1ea1c h\u1eadu. S\u1ef1 l\u1ea1c h\u1eadu, theo v\u1ecb lu\u1eadt s\u01b0, tr\u01b0\u1edbc h\u1ebft bi\u1ec3u hi\u1ec7n \u1edf c\u00e1ch m\u00e0 Lu\u1eadt Thu\u1ebf TNCN hi\u1ec7n h\u00e0nh n\u00e0y \u0111\u01b0a ra c\u00e1c ng\u01b0\u1ee1ng thu nh\u1eadp ch\u1ecbu thu\u1ebf, v\u1edbi nh\u1eefng con s\u1ed1 c\u1ed1 \u0111\u1ecbnh nh\u01b0 5 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng, tr\u00ean 5 – 10 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng\u2026<\/p>\n

\u201cHi\u1ec7n c\u00e1ch t\u00ednh thu\u1ebf TNCN v\u1eabn ch\u1ee7 y\u1ebfu c\u0103n c\u1ee9 v\u00e0o m\u1ee9c thu m\u00e0 kh\u00f4ng t\u00ednh to\u00e1n \u0111\u1ebfn m\u1ee9c chi c\u1ee7a c\u00e1 nh\u00e2n ng\u01b0\u1eddi n\u1ed9p thu\u1ebf l\u1eabn ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c. \u0110i\u1ec1u n\u00e0y d\u1eabn \u0111\u1ebfn kh\u00f4ng x\u00e2y d\u1ef1ng c\u01a1 ch\u1ebf h\u1ea1ch to\u00e1n chi ph\u00ed \u0111\u1ea7u v\u00e0o cho c\u00e1 nh\u00e2n khi k\u00ea khai v\u00e0 quy\u1ebft to\u00e1n thu\u1ebf TNCN. C\u01a1 ch\u1ebf h\u1ea1ch to\u00e1n m\u1ed9t chi\u1ec1u nh\u01b0 v\u1eady, v\u00f4 t\u00ecnh d\u1eabn t\u1edbi \u0111\u1ea9y c\u00e1 nh\u00e2n v\u00e0o nhi\u1ec1u ho\u1ea1t \u0111\u1ed9ng gian l\u1eadn thu\u1ebf, gi\u00fap c\u00e1c c\u01a1 s\u1edf kinh doanh kh\u00e1c tr\u1ed1n thu\u1ebf\u201d.<\/em><\/strong><\/p>\n

Lu\u1eadt s\u01b0<\/em><\/strong> Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c – Gi\u00e1m \u0111\u1ed1c C\u00f4ng ty Lu\u1eadt ANVI<\/em><\/strong><\/p>\n

\u201cTrong khi l\u1ea1m ph\u00e1t, CPI t\u00ednh theo t\u1eebng th\u00e1ng, t\u1eebng n\u0103m, th\u00ec ng\u01b0\u1ee1ng ch\u1ecbu thu\u1ebf l\u1ea1i \u0111\u01b0\u1ee3c \u1ea5n \u0111\u1ecbnh trong nhi\u1ec1u n\u0103m, d\u1eabn t\u1edbi h\u1ec7 qu\u1ea3 l\u00e0 thu nh\u1eadp th\u1ef1c t\u1ebf m\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c h\u01b0\u1edfng ng\u00e0y c\u00e0ng gi\u1ea3m d\u1ea7n. V\u1ec1 m\u1eb7t nguy\u00ean t\u1eafc, thu nh\u1eadp ch\u1ecbu thu\u1ebf ph\u1ea3i c\u00f3 s\u1ef1 bi\u1ebfn thi\u00ean theo h\u01b0\u1edbng t\u1ef7 l\u1ec7 thu\u1eadn v\u1edbi m\u1ee9c \u0111\u1ed9 l\u1ea1m ph\u00e1t, nh\u01b0ng s\u1ef1 l\u1ea1c h\u1eadu c\u1ee7a Lu\u1eadt Thu\u1ebf TNCN l\u00e0 \u0111ang \u0111\u01b0a ra m\u1ed9t \u201cch\u1ed1t c\u1ee9ng\u201d, d\u1eabn t\u1edbi thu nh\u1eadp th\u1ef1c t\u1ebf b\u1ecb ngh\u1ecbch \u0111\u1ea3o v\u1edbi l\u1ea1m ph\u00e1t\u201d – lu\u1eadt s\u01b0 H\u00e0 Huy Phong n\u00f3i.<\/p>\n

C\u0169ng cho r\u1eb1ng nguy\u00ean t\u1eafc t\u00ednh thu\u1ebf TNCN \u0111\u00e3 l\u1ea1c h\u1eadu, lu\u1eadt s\u01b0 Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c – Gi\u00e1m \u0111\u1ed1c C\u00f4ng ty Lu\u1eadt ANVI \u0111\u1ec1 xu\u1ea5t kh\u00f4ng n\u00ean \u0111\u01b0a ra con s\u1ed1 tuy\u1ec7t \u0111\u1ed1i v\u1ec1 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 m\u00e0 c\u00f3 th\u1ec3 d\u1ef1a v\u00e0o m\u1ee9c l\u01b0\u01a1ng t\u1ed1i thi\u1ec3u do Nh\u00e0 n\u01b0\u1edbc ban h\u00e0nh. \u0110\u1ed3ng th\u1eddi, n\u00ean t\u00ednh to\u00e1n l\u1ea1i c\u00e1c m\u1ee9c thu\u1ebf su\u1ea5t trong bi\u1ec3u thu\u1ebf theo h\u01b0\u1edbng gi\u1ea3m \u0111\u1ec3 khuy\u1ebfn kh\u00edch ng\u01b0\u1eddi d\u00e2n tham gia \u0111\u00f3ng thu\u1ebf \u0111\u1ea7y \u0111\u1ee7.<\/em><\/p>\n

Ngo\u00e0i ra, theo lu\u1eadt s\u01b0 H\u00e0 Huy Phong, hi\u1ec7n c\u00e1ch t\u00ednh thu\u1ebf TNCN v\u1eabn ch\u1ee7 y\u1ebfu c\u0103n c\u1ee9 v\u00e0o m\u1ee9c thu m\u00e0 kh\u00f4ng t\u00ednh to\u00e1n \u0111\u1ebfn m\u1ee9c chi c\u1ee7a c\u00e1 nh\u00e2n ng\u01b0\u1eddi n\u1ed9p thu\u1ebf l\u1eabn ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c. \u0110i\u1ec1u n\u00e0y d\u1eabn \u0111\u1ebfn kh\u00f4ng x\u00e2y d\u1ef1ng c\u01a1 ch\u1ebf h\u1ea1ch to\u00e1n chi ph\u00ed \u0111\u1ea7u v\u00e0o cho c\u00e1 nh\u00e2n khi k\u00ea khai v\u00e0 quy\u1ebft to\u00e1n thu\u1ebf TNCN. C\u01a1 ch\u1ebf h\u1ea1ch to\u00e1n m\u1ed9t chi\u1ec1u nh\u01b0 v\u1eady, v\u00f4 t\u00ecnh d\u1eabn t\u1edbi \u0111\u1ea9y c\u00e1 nh\u00e2n v\u00e0o nhi\u1ec1u ho\u1ea1t \u0111\u1ed9ng gian l\u1eadn thu\u1ebf, gi\u00fap c\u00e1c c\u01a1 s\u1edf kinh doanh kh\u00e1c tr\u1ed1n thu\u1ebf (kh\u00f4ng l\u1ea5y h\u00f3a \u0111\u01a1n VAT\u2026).<\/p>\n

V\u1ec1 v\u1ea5n \u0111\u1ec1 n\u00e0y, b\u00e0 T\u1ea1 Th\u1ecb Ph\u01b0\u01a1ng Lan cho r\u1eb1ng, v\u1edbi c\u00e1c n\u01b0\u1edbc ki\u1ec3m so\u00e1t \u0111\u01b0\u1ee3c m\u1ee9c thu nh\u1eadp c\u1ee7a m\u1ecdi ng\u01b0\u1eddi d\u00e2n, vi\u1ec7c gi\u1ea3m tr\u1eeb gia c\u1ea3nh \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n\u00a0 theo h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb th\u1ef1c t\u1ebf cho to\u00e0n b\u1ed9 chi ph\u00ed h\u1ecdc h\u00e0nh c\u1ee7a con, ch\u0103m s\u00f3c, kh\u00e1m \u0111i\u1ec1u tr\u1ecb ch\u1eefa b\u1ec7nh… Tuy nhi\u00ean, Vi\u1ec7t Nam v\u1eabn ch\u01b0a ki\u1ec3m so\u00e1t \u0111\u01b0\u1ee3c to\u00e0n b\u1ed9 thu nh\u1eadp c\u0169ng nh\u01b0 chi ti\u00eau c\u1ee7a d\u00e2n c\u01b0 n\u00ean bu\u1ed9c ph\u1ea3i s\u1eed d\u1ee5ng c\u00f4ng c\u1ee5 l\u00e0 m\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh. Do v\u1eady, khi c\u00f3 bi\u1ebfn \u0111\u1ed9ng gi\u00e1 v\u00e0 m\u1ed9t s\u1ed1 ch\u1ec9 ti\u00eau kh\u00e1c \u0111\u1ebfn ng\u01b0\u1ee1ng theo quy \u0111\u1ecbnh th\u00ec c\u01a1 quan qu\u1ea3n l\u00fd s\u1ebd t\u00ednh to\u00e1n n\u00e2ng m\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh cho ph\u00f9 h\u1ee3p.<\/p>\n

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

An ninh Th\u1ee7 \u0111\u00f4 (Kinh doanh) 01-9-2019:<\/em><\/strong><\/p>\n

https:\/\/anninhthudo.vn\/kinh-doanh\/thue-thu-nhap-ca-nhanlac-hau-nguoi-nop-thue-dang-phai-chiu-ganh-nang\/823745.antd<\/em><\/a>","protected":false},"excerpt":{"rendered":"

(ANTD) – Sau 6 n\u0103m k\u1ec3 t\u1eeb khi Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n c\u00f3 hi\u1ec7u l\u1ef1c, t\u00ednh \u0111\u1ebfn nay, ch\u1ec9 s\u1ed1 gi\u00e1 ti\u00eau d\u00f9ng (CPI) \u0111\u00e3 t\u0103ng v\u01b0\u1ee3t 20%, trong khi ng\u01b0\u1ee1ng ch\u1ecbu thu\u1ebf, m\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh v\u1eabn gi\u1eef nguy\u00ean. \u0110i\u1ec1u n\u00e0y \u0111\u00f2i h\u1ecfi s\u1edbm c\u00f3 s\u1ef1 s\u1eeda \u0111\u1ed5i \u0111\u1ec3 ph\u00f9 h\u1ee3p […]<\/p>\n","protected":false},"author":1,"featured_media":12514,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[27,26],"tags":[],"class_list":["post-12513","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-interviews","category-legal-media"],"acf":[],"yoast_head":"\n2.755. 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Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n"l\u1ea1c h\u1eadu", ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111ang ph\u1ea3i ch\u1ecbu g\u00e1nh n\u1eb7ng[:] - ANVI Law Firm\" \/>\n<meta property=\"og:description\" content=\"(ANTD) – Sau 6 n\u0103m k\u1ec3 t\u1eeb khi Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n c\u00f3 hi\u1ec7u l\u1ef1c, t\u00ednh \u0111\u1ebfn nay, ch\u1ec9 s\u1ed1 gi\u00e1 ti\u00eau d\u00f9ng (CPI) \u0111\u00e3 t\u0103ng v\u01b0\u1ee3t 20%, trong khi ng\u01b0\u1ee1ng ch\u1ecbu thu\u1ebf, m\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh v\u1eabn gi\u1eef nguy\u00ean. \u0110i\u1ec1u n\u00e0y \u0111\u00f2i h\u1ecfi s\u1edbm c\u00f3 s\u1ef1 s\u1eeda \u0111\u1ed5i \u0111\u1ec3 ph\u00f9 h\u1ee3p […]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/anvilaw.com\/vi\/2-755-thue-thu-nhap-ca-nhanlac-hau-nguoi-nop-thue-dang-phai-chiu-ganh-nang\/\" \/>\n<meta property=\"og:site_name\" content=\"ANVI Law Firm\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/facebook.com\/anvilawfirm\" \/>\n<meta property=\"article:published_time\" content=\"2019-09-01T03:37:14+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2022-03-07T03:41:20+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/anvilaw.com\/wp-content\/uploads\/2022\/03\/64-2.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"700\" \/>\n\t<meta property=\"og:image:height\" content=\"467\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"administrator\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:creator\" content=\"@anvilawfirm\" \/>\n<meta name=\"twitter:site\" content=\"@anvilawfirm\" \/>\n<meta name=\"twitter:label1\" content=\"\u0110\u01b0\u1ee3c vi\u1ebft b\u1edfi\" \/>\n\t<meta name=\"twitter:data1\" content=\"administrator\" \/>\n\t<meta name=\"twitter:label2\" content=\"\u01af\u1edbc t\u00ednh th\u1eddi gian \u0111\u1ecdc\" \/>\n\t<meta name=\"twitter:data2\" content=\"11 ph\u00fat\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/anvilaw.com\/vi\/2-755-thue-thu-nhap-ca-nhanlac-hau-nguoi-nop-thue-dang-phai-chiu-ganh-nang\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/anvilaw.com\/vi\/2-755-thue-thu-nhap-ca-nhanlac-hau-nguoi-nop-thue-dang-phai-chiu-ganh-nang\/\"},\"author\":{\"name\":\"administrator\",\"@id\":\"https:\/\/anvilaw.com\/vi\/#\/schema\/person\/eb3eded70711d9ebee6ffdcf3118521b\"},\"headline\":\"2.755. 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