{"id":13173,"date":"2018-09-25T10:58:09","date_gmt":"2018-09-25T03:58:09","guid":{"rendered":"https:\/\/anvilaw.com\/vi\/?p=13173"},"modified":"2022-03-11T11:03:34","modified_gmt":"2022-03-11T04:03:34","slug":"2-337-thue-thu-nhap-ca-nhan-qua-loi-thoi","status":"publish","type":"post","link":"https:\/\/anvilaw.com\/vi\/2-337-thue-thu-nhap-ca-nhan-qua-loi-thoi\/","title":{"rendered":"2.337. Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n qu\u00e1 l\u1ed7i th\u1eddi"},"content":{"rendered":"
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(TN) – M\u1ee9c chi\u1ebft tr\u1eeb gia c\u1ea3nh tr\u01b0\u1edbc khi t\u00ednh thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n<\/a>\u00a0\u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng c\u00e1ch \u0111\u00e2y 5 n\u0103m \u0111\u00e3 l\u1ed7i th\u1eddi nh\u01b0ng v\u1eabn ch\u01b0a \u0111\u01b0\u1ee3c nghi\u00ean c\u1ee9u, \u0111\u1ec1 xu\u1ea5t thay trong d\u1ef1 th\u1ea3o s\u1eeda \u0111\u1ed5i, b\u1ed5 sung lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n.<\/strong><\/p>\n<\/div>\n

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\"Ng\u01b0\u1eddi<\/td>\n<\/tr>\n
Ng\u01b0\u1eddi d\u00e2n l\u00e0m th\u1ee7 t\u1ee5c thu\u1ebf t\u1ea1i Q.1, TP.HCM<\/p>\n
\u1ea2NH: NG\u1eccC D\u01af\u01a0NG<\/div>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n
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T\u1eeb th\u00e1ng 7.2013, m\u1ee9c chi\u1ebft tr\u1eeb gia c\u1ea3nh cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf l\u00e0 9 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng, gi\u1ea3m tr\u1eeb cho ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c l\u00e0 3,6 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng. Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n (TNCN) quy \u0111\u1ecbnh: \u201cTr\u01b0\u1eddng h\u1ee3p ch\u1ec9 s\u1ed1 gi\u00e1 ti\u00eau d\u00f9ng (CPI) bi\u1ebfn \u0111\u1ed9ng tr\u00ean 20% so v\u1edbi th\u1eddi \u0111i\u1ec3m lu\u1eadt c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh ho\u1eb7c th\u1eddi \u0111i\u1ec3m \u0111i\u1ec1u ch\u1ec9nh m\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh g\u1ea7n nh\u1ea5t th\u00ec Ch\u00ednh ph\u1ee7 tr\u00ecnh \u1ee6y ban Th\u01b0\u1eddng v\u1ee5 Qu\u1ed1c h\u1ed9i \u0111i\u1ec1u ch\u1ec9nh m\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n n\u00e0y \u0111\u1ec3 ph\u00f9 h\u1ee3p v\u1edbi bi\u1ebfn \u0111\u1ed9ng c\u1ee7a gi\u00e1 c\u1ea3 \u0111\u1ec3 \u00e1p d\u1ee5ng cho k\u1ef3 t\u00ednh thu\u1ebf ti\u1ebfp theo\u201d. Chi\u1ebfu theo lu\u1eadt th\u00ec \u0111\u00e3 \u0111\u1ebfn l\u00fac c\u00e1c ng\u01b0\u1ee1ng thu\u1ebf ph\u1ea3i \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh.<\/p>\n

T\u00ednh t\u1eeb khi\u00a0lu\u1eadt Thu\u1ebf TNCN<\/a>\u00a0c\u00f3 hi\u1ec7u l\u1ef1c n\u0103m 2013 \u0111\u1ebfn nay, CPI \u0111\u00e3 h\u01a1n 20%. C\u1ee5 th\u1ec3, n\u0103m 2013 CPI t\u0103ng 6,03%; n\u0103m 2014 t\u0103ng 4,09%; n\u0103m 2015 t\u0103ng 0,63%; n\u0103m 2016 t\u0103ng 4,74%; n\u0103m 2017 t\u0103ng 3,53%; 8 th\u00e1ng \u0111\u1ea7u n\u0103m 2018 t\u0103ng 2,59%. Nh\u01b0 v\u1eady t\u00ednh t\u1edbi th\u1eddi \u0111i\u1ec3m hi\u1ec7n t\u1ea1i, CPI \u0111\u00e3 t\u0103ng 21,61%. D\u1ef1 ki\u1ebfn CPI n\u0103m nay t\u0103ng kho\u1ea3ng 4%, ngh\u0129a l\u00e0 sau 5 n\u0103m lu\u1eadt Thu\u1ebf TNCN c\u00f3 hi\u1ec7u l\u1ef1c, CPI s\u1ebd t\u0103ng kho\u1ea3ng 23% v\u00e0 ph\u1ea3i \u0111i\u1ec1u ch\u1ec9nh ng\u01b0\u1ee1ng thu nh\u1eadp ch\u1ecbu thu\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a lu\u1eadt.<\/p>\n\n\n\n
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\"Thu\u1ebf<\/p>\n
<\/i><\/p>\n
Ng\u01b0\u1eddi d\u00e2n l\u00e0m th\u1ee7 t\u1ee5c thu\u1ebf t\u1ea1i Q.1, TP.HCM<\/p>\n
\u1ea2NH: NG\u1eccC D\u01af\u01a0NG<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Kh\u00f4ng ch\u1ec9 CPI, ng\u01b0\u1ee1ng ch\u1ecbu thu\u1ebf c\u0169ng l\u1ed7i th\u1eddi v\u00e0 ch\u1eadm tr\u1ec5 \u0111i\u1ec1u ch\u1ec9nh so v\u1edbi l\u01b0\u01a1ng t\u1ed1i thi\u1ec3u. D\u1ef1 th\u1ea3o ngh\u1ecb \u0111\u1ecbnh quy \u0111\u1ecbnh v\u1ec1 m\u1ee9c l\u01b0\u01a1ng t\u1ed1i thi\u1ec3u v\u00f9ng \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi lao \u0111\u1ed9ng l\u00e0m vi\u1ec7c theo h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng m\u1edbi \u0111\u00e2y d\u1ef1 ki\u1ebfn t\u0103ng 5 – 5,8% t\u00f9y v\u00f9ng v\u00e0 c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 1.1.2019. C\u1ee5 th\u1ec3, l\u01b0\u01a1ng t\u1ed1i thi\u1ec3u v\u00f9ng 1 l\u00ean m\u1ee9c m\u1edbi l\u00e0 4,18 tri\u1ec7u \u0111\u1ed3ng, v\u00f9ng 2 l\u00e0 3,71 tri\u1ec7u \u0111\u1ed3ng, v\u00f9ng 3 l\u00e0 3,25 tri\u1ec7u \u0111\u1ed3ng v\u00e0 v\u00f9ng 4 l\u00e0 2,92 tri\u1ec7u \u0111\u1ed3ng. L\u1ea5y m\u1ed1c n\u0103m 2013, n\u0103m lu\u1eadt Thu\u1ebf TNCN c\u00f3 hi\u1ec7u l\u1ef1c th\u00ec m\u1ee9c l\u01b0\u01a1ng t\u1ed1i thi\u1ec3u d\u1ef1 ki\u1ebfn \u00e1p d\u1ee5ng v\u00e0o \u0111\u1ea7u n\u0103m 2019 \u0111\u00e3 t\u0103ng 76 – 80%.<\/p>\n

C\u0169ng m\u1ed1c th\u1eddi gian n\u0103m 2013, n\u1ebfu so v\u1edbi thu nh\u1eadp b\u00ecnh qu\u00e2n \u0111\u1ea7u ng\u01b0\u1eddi c\u1ee7a VN th\u00ec ng\u01b0\u1ee1ng thu\u1ebf TNCN c\u00e0ng tr\u1edf n\u00ean l\u1ea1c h\u1eadu. Thu nh\u1eadp b\u00ecnh qu\u00e2n \u0111\u1ea7u ng\u01b0\u1eddi n\u0103m 2013 kho\u1ea3ng 1.960 USD nh\u01b0ng \u0111\u1ebfn n\u0103m 2017 l\u00ean t\u01b0\u01a1ng \u0111\u01b0\u01a1ng 2.385 USD, t\u0103ng 425 USD, t\u01b0\u01a1ng \u1ee9ng 21%.<\/p>\n

CPI t\u0103ng h\u01a1n 20% nh\u01b0ng m\u1ee9c chi\u1ebft tr\u1eeb gia c\u1ea3nh \u0111\u1ee9ng y\u00ean d\u1eabn \u0111\u1ebfn s\u1ed1 ti\u1ec1n thu\u1ebf ph\u1ea3i n\u1ed9p c\u1ee7a m\u1ed7i c\u00e1 nh\u00e2n t\u0103ng cao n\u00ean thu nh\u1eadp th\u1ef1c nh\u1eadn gi\u1ea3m xu\u1ed1ng d\u00f9 tr\u00ean danh ngh\u0129a, l\u01b0\u01a1ng c\u01a1 b\u1ea3n \u0111\u00e3 t\u0103ng.<\/p>\n

M\u1ee9c l\u01b0\u01a1ng t\u1ed1i thi\u1ec3u v\u00f9ng qua c\u00e1c n\u0103m\u00a0<\/strong>\u0110VT: Ng\u00e0n \u0111\u1ed3ng\/th\u00e1ng<\/em>
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<\/div>\n\n\n\n
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\"Thu\u1ebf<\/div>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

N\u00e2ng ng\u01b0\u1ee1ng ch\u1ecbu thu\u1ebf l\u00ean 16,72 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng<\/strong><\/p>\n

\u0110\u00e1ng n\u00f3i l\u00e0 d\u00f9 \u0111\u00e3 qu\u00e1 l\u1ed7i th\u1eddi nh\u01b0ng trong d\u1ef1 th\u1ea3o s\u1eeda \u0111\u1ed5i, b\u1ed5 sung lu\u1eadt Thu\u1ebf TNCN g\u1ea7n \u0111\u00e2y, B\u1ed9 T\u00e0i ch\u00ednh \u0111\u00e3 kh\u00f4ng \u0111\u01b0a n\u1ed9i dung \u0111i\u1ec1u ch\u1ec9nh m\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf v\u00e0o.<\/p>\n

Tuy nhi\u00ean, b\u00e0n r\u1ed9ng h\u01a1n, lu\u1eadt s\u01b0 (LS) Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c, Gi\u00e1m \u0111\u1ed1c C\u00f4ng ty Lu\u1eadt ANVI, cho r\u1eb1ng: \u201cNh\u1eefng quy \u0111\u1ecbnh v\u1ec1 thu\u1ebf TNCN \u0111\u00e3 sai t\u1eeb g\u1ed1c. Vi\u1ec7c quy \u0111\u1ecbnh m\u1ee9c t\u0103ng l\u1ea1m ph\u00e1t tr\u00ean 20% m\u1edbi thay \u0111\u1ed5i m\u1ee9c chi\u1ebft tr\u1eeb gia c\u1ea3nh l\u00e0 \u201cb\u1ed1c nh\u1ea7m thu\u1ed1c\u201d, c\u1ea7n b\u1ecf \u0111i v\u00e0 thay b\u1eb1ng nh\u1eefng quy \u0111\u1ecbnh mang t\u00ednh \u1ed5n \u0111\u1ecbnh l\u00e2u d\u00e0i h\u01a1n. Lu\u1eadt kh\u00f4ng n\u00ean \u0111\u01b0a ra con s\u1ed1 tuy\u1ec7t \u0111\u1ed1i \u0111\u1ec3 v\u00e0i n\u0103m l\u1ea1i thay \u0111\u1ed5i. Minh ch\u1ee9ng l\u00e0 lu\u1eadt quy \u0111\u1ecbnh, l\u1ea1m ph\u00e1t h\u01a1n 20% th\u00ec \u0111i\u1ec1u ch\u1ec9nh ng\u01b0\u1ee1ng ch\u1ecbu thu\u1ebf nh\u01b0ng \u0111\u1ebfn nay CPI \u0111\u00e3 v\u01b0\u1ee3t qu\u00e1 con s\u1ed1 n\u00e0y m\u00e0 ch\u01b0a th\u1ea5y d\u1ef1 th\u1ea3o lu\u1eadt Thu\u1ebf TNCN \u0111\u1ec1 c\u1eadp. \u0110\u00f3 l\u00e0 ch\u01b0a k\u1ec3 khi c\u00f3 d\u1ef1 th\u1ea3o, m\u1ecdi ng\u01b0\u1eddi c\u00f2n ph\u1ea3i tham gia g\u00f3p \u00fd ki\u1ebfn v\u00e0i n\u0103m n\u1eefa, trong kho\u1ea3ng th\u1eddi gian n\u00e0y ng\u01b0\u1eddi d\u00e2n ph\u1ea3i ch\u1ecbu thi\u1ec7t v\u00ec m\u1ee9c tr\u01b0\u1ee3t gi\u00e1 \u0111\u00e3 \u0111i qu\u00e1 xa\u201d. LS Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c ki\u1ebfn ngh\u1ecb, trong tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng thay \u0111\u1ed5i m\u1ee9c chi\u1ebft tr\u1eeb gia c\u1ea3nh, ban so\u1ea1n th\u1ea3o lu\u1eadt ch\u1ec9 n\u00ean \u0111\u01b0a ra 3 m\u1ee9c thu\u1ebf su\u1ea5t thu\u1ebf TNCN thay v\u00ec 5 b\u1eadc nh\u01b0 hi\u1ec7n nay. N\u1ebfu \u0111\u01b0\u1ee3c th\u00ec m\u1ee9c th\u1ea5p nh\u1ea5t l\u00e0 2% \u0111\u1ec3 m\u1ecdi ng\u01b0\u1eddi kh\u00f4ng c\u1ea3m th\u1ea5y nhi\u1ec1u g\u00e1nh n\u1eb7ng; m\u1ee9c thu\u1ebf su\u1ea5t cao nh\u1ea5t l\u00e0 20%, b\u1eb1ng v\u1edbi m\u1ee9c thu\u1ebf su\u1ea5t thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p.<\/p>\n

\u0110\u1ec3 \u00e1p d\u1ee5ng t\u1eeb n\u0103m 2019, LS Tr\u1ea7n Xoa, Gi\u00e1m \u0111\u1ed1c C\u00f4ng ty lu\u1eadt Minh \u0110\u0103ng Quang, \u0111\u1ec1 ngh\u1ecb \u0111i\u1ec1u ch\u1ec9nh 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 t\u0103ng l\u00ean, \u0111\u1ed3ng th\u1eddi kh\u00f4ng c\u00e0o b\u1eb1ng ng\u01b0\u1ee1ng ch\u1ecbu thu\u1ebf b\u1edfi \u1edf nh\u1eefng th\u00e0nh ph\u1ed1 l\u1edbn gi\u00e1 c\u1ea3 r\u1ea5t \u0111\u1eaft \u0111\u1ecf. V\u00ec v\u1eady, n\u00ean c\u0103n c\u1ee9 theo m\u1ee9c l\u01b0\u01a1ng t\u1ed1i thi\u1ec3u v\u00f9ng do Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh h\u1eb1ng n\u0103m \u00e1p d\u1ee5ng cho ng\u01b0\u1eddi lao \u0111\u1ed9ng \u1edf 4 v\u00f9ng I, II, III v\u00e0 IV \u0111\u1ec3 t\u00ednh m\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf. C\u1ee5 th\u1ec3, m\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh ng\u01b0\u1eddi n\u1ed9p thu\u1ebf t\u00ednh t\u1eeb n\u0103m 2019 l\u00e0 4 l\u1ea7n m\u1ee9c l\u01b0\u01a1ng t\u1ed1i thi\u1ec3u v\u00f9ng, m\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c v\u1eabn l\u00e0 40% m\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/p>\n\n\n\n
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\"Thu\u1ebf<\/div>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

V\u00ed d\u1ee5 m\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf n\u0103m 2013 \u1edf m\u1ee9c 9 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng, t\u01b0\u01a1ng \u0111\u01b0\u01a1ng h\u01a1n 3,8 l\u1ea7n l\u01b0\u01a1ng t\u1ed1i thi\u1ec3u v\u00e0 m\u1ee9c gi\u1ea3m tr\u1eeb cho ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c 3,6 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng – t\u01b0\u01a1ng \u1ee9ng 40% m\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf. Do \u0111\u00f3 m\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh ng\u01b0\u1eddi n\u1ed9p thu\u1ebf t\u00ednh t\u1eeb n\u0103m 2019 l\u00e0 4 l\u1ea7n m\u1ee9c l\u01b0\u01a1ng t\u1ed1i thi\u1ec3u v\u00f9ng, t\u01b0\u01a1ng \u1ee9ng 16,72 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng, m\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c l\u00e0 40% m\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf t\u01b0\u01a1ng \u1ee9ng kho\u1ea3ng 6,7 tri\u1ec7u \u0111\u1ed3ng\/ng\u01b0\u1eddi\/th\u00e1ng. V\u1edbi c\u00e1ch n\u00e0y kh\u00f4ng lo tr\u01b0\u1ee3t gi\u00e1 ph\u1ea3i \u0111i\u1ec1u ch\u1ec9nh m\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh \u0111\u1ec3 t\u00ednh thu\u1ebf.<\/p>\n

LS Tr\u1ea7n Xoa c\u0169ng \u0111\u1ec1 ngh\u1ecb B\u1ed9 T\u00e0i ch\u00ednh c\u1ea7n \u0111i\u1ec1u ch\u1ec9nh ngay m\u1ee9c thu nh\u1eadp v\u00e3ng lai t\u0103ng t\u1eeb 2 tri\u1ec7u \u0111\u1ed3ng l\u00ean 5 tri\u1ec7u \u0111\u1ed3ng\/l\u1ea7n tr\u1edf l\u00ean v\u00ec quy \u0111\u1ecbnh n\u00e0y n\u1eb1m \u1edf th\u00f4ng t\u01b0 m\u00e0 B\u1ed9 T\u00e0i ch\u00ednh quy \u0111\u1ecbnh, kh\u00f4ng ph\u1ea3i n\u1eb1m trong lu\u1eadt \u0111\u1ec3 ch\u1edd s\u1eeda \u0111\u1ed5i, b\u1ed5 sung. Vi\u1ec7c t\u0103ng m\u1ee9c thu nh\u1eadp v\u00e3ng lai nh\u1eb1m tr\u00e1nh tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi c\u00f3 thu nh\u1eadp th\u1ea5p b\u1ecb thu thu\u1ebf, cu\u1ed1i n\u0103m ph\u1ea3i \u0111i ho\u00e0n thu\u1ebf TNCN, v\u1eeba m\u1ea5t th\u1eddi gian c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng v\u00e0 gi\u1ea3m \u00e1p l\u1ef1c c\u1ea3 c\u01a1 quan thu\u1ebf.<\/p>\n\n\n\n
Thu nh\u1eadp b\u00ecnh qu\u00e2n c\u1ee7a ng\u01b0\u1eddi Vi\u1ec7t n\u0103m 2018 \u01b0\u1edbc \u0111\u1ea1t h\u01a1n 57 tri\u1ec7u \u0111\u1ed3ng<\/strong><\/p>\n
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T\u1ea1i h\u1ed9i ngh\u1ecb tr\u1ef1c tuy\u1ebfn \u0111\u00e1nh gi\u00e1 t\u00ecnh h\u00ecnh ph\u00e1t tri\u1ec3n KT-XH n\u0103m 2018 v\u00e0 x\u00e2y d\u1ef1ng k\u1ebf ho\u1ea1ch ph\u00e1t tri\u1ec3n KT-XH n\u0103m 2019 di\u1ec5n ra ng\u00e0y 24.9 do B\u1ed9 KH-\u0110T t\u1ed5 ch\u1ee9c, b\u1ed9 n\u00e0y d\u1ef1 b\u00e1o GDP b\u00ecnh qu\u00e2n \u0111\u1ea7u ng\u01b0\u1eddi n\u0103m 2018 \u01b0\u1edbc \u0111\u1ea1t kho\u1ea3ng 2.540 USD\/ng\u01b0\u1eddi (t\u01b0\u01a1ng \u0111\u01b0\u01a1ng h\u01a1n 57 tri\u1ec7u \u0111\u1ed3ng\/ng\u01b0\u1eddi\/n\u0103m). Theo \u0111\u00f3, m\u1ee9c thu nh\u1eadp n\u00e0y c\u1ee7a ng\u01b0\u1eddi Vi\u1ec7t \u0111\u00e3 t\u0103ng th\u00eam \u0111\u01b0\u1ee3c kho\u1ea3ng 155 USD so v\u1edbi n\u0103m 2017 v\u00e0 325 USD so v\u1edbi \u0111\u1ea7u n\u0103m 2016. Trong khi \u0111\u00f3, quy m\u00f4 GDP theo gi\u00e1 hi\u1ec7n h\u00e0nh c\u1ee7a VN \u01b0\u1edbc \u0111\u1ea1t 5,5 tri\u1ec7u t\u1ec9 \u0111\u1ed3ng, t\u01b0\u01a1ng \u0111\u01b0\u01a1ng 240 t\u1ec9 USD.<\/p>\n

Theo \u0111\u00e1nh gi\u00e1 c\u1ee7a B\u1ed9 KH-\u0110T, n\u0103m 2018 t\u0103ng tr\u01b0\u1edfng kinh t\u1ebf di\u1ec5n bi\u1ebfn theo xu h\u01b0\u1edbng t\u00edch c\u1ef1c, t\u1ed1c \u0111\u1ed9 t\u0103ng GDP duy tr\u00ec \u1edf m\u1ee9c cao, \u01b0\u1edbc \u0111\u1ea1t 6,7%, ch\u1ea5t l\u01b0\u1ee3ng t\u0103ng tr\u01b0\u1edfng \u0111\u01b0\u1ee3c c\u1ea3i thi\u1ec7n. B\u00ecnh qu\u00e2n 3 n\u0103m 2016 – 2018, t\u0103ng tr\u01b0\u1edfng GDP \u0111\u1ea1t kho\u1ea3ng 6,57%, \u0111\u1ea1t m\u1ee5c ti\u00eau c\u1ee7a c\u1ea3 giai \u0111o\u1ea1n 5 n\u0103m 2016 – 2020 \u0111\u01b0\u1ee3c Qu\u1ed1c h\u1ed9i giao (6,5 – 7%). Ch\u1ec9 s\u1ed1 l\u1ea1m ph\u00e1t \u0111\u01b0\u1ee3c ki\u1ec3m so\u00e1t, li\u00ean ti\u1ebfp trong 3 n\u0103m 2016 – 2018, ch\u1ec9 s\u1ed1 gi\u00e1 ti\u00eau d\u00f9ng b\u00ecnh qu\u00e2n (CPI) duy tr\u00ec \u1edf m\u1ee9c d\u01b0\u1edbi 4%. Ngo\u00e0i ra, n\u1ee3 c\u00f4ng gi\u1ea3m t\u1eeb 63,7% cu\u1ed1i n\u0103m 2016 xu\u1ed1ng c\u00f2n kho\u1ea3ng 61,4% n\u0103m 2018; thu ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc \u0111\u1ea1t tr\u00ean 1,35 tri\u1ec7u t\u1ec9 \u0111\u1ed3ng, t\u0103ng kho\u1ea3ng 3% so v\u1edbi d\u1ef1 to\u00e1n v\u00e0 t\u0103ng 5,5% so v\u1edbi n\u0103m 2017.<\/p>\n

Ti\u00eau Phong<\/strong><\/p>\n<\/div>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n\n\n\n
N\u00ean quy \u0111\u1ecbnh t\u1ef7 l\u1ec7 chi ph\u00ed tr\u01b0\u1edbc khi t\u00ednh thu\u1ebf<\/strong><\/p>\n

Theo c\u00e1c chuy\u00ean gia, vi\u1ec7c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung lu\u1eadt Thu\u1ebf TNCN trong th\u1eddi gian t\u1edbi c\u1ea7n \u0111\u01b0a ra gi\u1ea3i ph\u00e1p \u0111\u1ed9t ph\u00e1 h\u01a1n. V\u00ed d\u1ee5 nh\u01b0 cho kh\u1ea5u tr\u1eeb m\u1ed9t s\u1ed1 chi ph\u00ed h\u1ee3p l\u00fd tr\u01b0\u1edbc khi t\u00ednh thu\u1ebf. \u0110\u00e2y l\u00e0 c\u00e1ch t\u00ednh thu\u1ebf c\u1ee7a nhi\u1ec1u n\u01b0\u1edbc tr\u00ean th\u1ebf gi\u1edbi.
\n<\/strong><\/p>\n

\n

N\u1ebfu kh\u00f4ng cho kh\u1ea5u tr\u1eeb chi ph\u00ed h\u1ee3p l\u00fd th\u00ec ng\u01b0\u1eddi n\u1ed9p thu\u1ebf s\u1ebd thi\u1ec7t th\u00f2i. Ch\u1eb3ng h\u1ea1n thu nh\u1eadp b\u00ecnh qu\u00e2n trong 6 th\u00e1ng \u0111\u1ea7u n\u0103m 2018 c\u1ee7a m\u1ed9t ng\u01b0\u1eddi l\u00e0 84 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng. Sau khi gi\u1ea3m tr\u1eeb gia c\u1ea3nh cho b\u1ea3n th\u00e2n v\u00e0 1 ng\u01b0\u1eddi con, thu nh\u1eadp ch\u1ecbu thu\u1ebf c\u00f2n kho\u1ea3ng 71 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng, s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p b\u00ecnh qu\u00e2n l\u00e0 15,5 tri\u1ec7u \u0111\u1ed3ng. Nh\u01b0 v\u1eady s\u1ed1 thu\u1ebf TNCN ph\u1ea3i \u0111\u00f3ng chi\u1ebfm 21,8% trong thu nh\u1eadp ch\u1ecbu thu\u1ebf. N\u1ebfu so v\u1edbi m\u1ee9c thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p c\u00f3 thu\u1ebf su\u1ea5t 20% tr\u00ean l\u1ee3i nhu\u1eadn th\u00ec t\u1ef7 l\u1ec7 thu\u1ebf TNCN \u0111i\u1ec1u ti\u1ebft n\u00e0y cao h\u01a1n r\u1ea5t nhi\u1ec1u, \u0111\u00f3 l\u00e0 ch\u01b0a t\u00ednh \u0111\u1ebfn nh\u1eefng kho\u1ea3n chi ph\u00ed giao t\u1ebf \u0111\u1ec3 c\u00f3 \u0111\u01b0\u1ee3c m\u1ee9c thu nh\u1eadp n\u00e0y. Trong khi doanh nghi\u1ec7p c\u00f2n \u0111\u01b0\u1ee3c tr\u1eeb h\u1ebft chi ph\u00ed, c\u00f3 l\u1ee3i nhu\u1eadn m\u1edbi ph\u1ea3i n\u1ed9p thu\u1ebf. Th\u1ef1c t\u1ebf, v\u1ea5n \u0111\u1ec1 n\u00e0y \u0111\u00e3 \u0111\u01b0\u1ee3c \u0111\u1ec1 c\u1eadp kh\u00e1 nhi\u1ec1u l\u1ea7n nh\u01b0ng \u0111\u1ebfn nay v\u1eabn ch\u01b0a c\u00f3 s\u1eeda \u0111\u1ed5i. R\u1ea5t nhi\u1ec1u ng\u01b0\u1eddi c\u00f3 thu nh\u1eadp cao, \u0111\u1ec3 n\u00e9 thu\u1ebf TNCN \u0111\u00e3 m\u1edf doanh nghi\u1ec7p \u0111\u1ec3 \u0111\u1ea9y v\u00e0o chi ph\u00ed, gi\u1ea3m s\u1ed1 thu\u1ebf th\u1ef1c t\u1ebf ph\u1ea3i n\u1ed9p.<\/p>\n

Chuy\u00ean gia kinh t\u1ebf B\u00f9i Trinh n\u00f3i th\u1eb3ng: Quy \u0111\u1ecbnh CPI t\u0103ng 20% th\u00ec thay \u0111\u1ed5i m\u1ee9c chi\u1ebft tr\u1eeb gia c\u1ea3nh \u0111\u00e3 r\u00f5 th\u00ec c\u1ee9 v\u1eady m\u00e0 l\u00e0m th\u00f4i, t\u1ea1i sao kh\u00f4ng? Nh\u1eb1m tr\u00e1nh thay \u0111\u1ed5i lu\u1eadt h\u1eb1ng n\u0103m khi m\u1ee9c chi\u1ebft tr\u1eeb gia c\u1ea3nh tr\u1edf n\u00ean l\u1ea1c h\u1eadu, v\u1ecb chuy\u00ean gia n\u00e0y ki\u1ebfn ngh\u1ecb ban so\u1ea1n th\u1ea3o lu\u1eadt c\u1ea7n cho ph\u00e9p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c tr\u1eeb ra m\u1ed9t t\u1ef7 l\u1ec7 sinh ho\u1ea1t ti\u00eau d\u00f9ng tr\u00ean t\u1ed5ng thu nh\u1eadp c\u00f3 \u0111\u01b0\u1ee3c, ch\u1ee9 kh\u00f4ng t\u00ednh thu\u1ebf tr\u00ean thu nh\u1eadp hi\u1ec7n nay. V\u00ed d\u1ee5, ng\u01b0\u1eddi c\u00f3 thu nh\u1eadp 100 tri\u1ec7u \u0111\u1ed3ng, \u0111\u01b0\u1ee3c tr\u1eeb ra t\u1ef7 l\u1ec7 20 – 30% chi ph\u00ed, ph\u1ea7n c\u00f2n l\u1ea1i \u0111\u00f3ng thu\u1ebf. Th\u1ef1c t\u1ebf hi\u1ec7n nay, ng\u01b0\u1eddi ti\u00eau d\u00f9ng kh\u00f4ng mu\u1ed1n l\u1ea5y h\u00f3a \u0111\u01a1n v\u00ec ch\u1eb3ng gi\u1ea3i quy\u1ebft \u0111\u01b0\u1ee3c v\u1ea5n \u0111\u1ec1 g\u00ec m\u00e0 nhi\u1ec1u khi c\u00f2n ph\u1ea3i tr\u1ea3 th\u00eam cho b\u00ean b\u00e1n 10% thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng. Khi c\u00f3 quy \u0111\u1ecbnh cho ph\u00e9p ng\u01b0\u1eddi d\u00e2n \u0111\u01b0\u1ee3c tr\u1eeb chi ph\u00ed tr\u01b0\u1edbc khi t\u00ednh thu\u1ebf TNCN, l\u00fac \u0111\u00f3 h\u1ecd s\u1ebd l\u1ea5y h\u00f3a \u0111\u01a1n khi mua h\u00e0ng. \u0110i\u1ec1u n\u00e0y s\u1ebd c\u00f3 l\u1ee3i r\u1ea5t nhi\u1ec1u cho x\u00e3 h\u1ed9i, vi\u1ec7c mua h\u00e0ng l\u1ea5y h\u00f3a \u0111\u01a1n s\u1ebd gi\u00fap c\u01a1 quan ch\u1ee9c n\u0103ng ki\u1ec3m so\u00e1t, gi\u00e1m s\u00e1t c\u00e1c ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ee7a doanh nghi\u1ec7p m\u00e0 kh\u00f4ng ph\u1ea3i m\u1ea5t nhi\u1ec1u chi ph\u00ed, tr\u00e1nh th\u1ea5t tho\u00e1t thu\u1ebf \u0111ang x\u1ea3y ra trong nhi\u1ec1u l\u0129nh v\u1ef1c hi\u1ec7n nay.<\/p>\n

H\u00ecnh th\u1ee9c tr\u1eeb t\u1ef7 l\u1ec7 chi ph\u00ed h\u1ee3p l\u00fd tr\u00ean t\u1ed5ng thu nh\u1eadp tr\u01b0\u1edbc khi t\u00ednh thu\u1ebf \u0111\u01b0\u1ee3c nhi\u1ec1u n\u01b0\u1edbc \u00e1p d\u1ee5ng. Ch\u1eb3ng h\u1ea1n t\u1ea1i M\u1ef9, thu\u1ebf su\u1ea5t thu\u1ebf TNCN kh\u00e1 cao, t\u00ednh theo bi\u1ec3u thu\u1ebf l\u0169y ti\u1ebfn t\u1eebng ph\u1ea7n v\u1edbi m\u1ee9c thu\u1ebf su\u1ea5t t\u1eeb 10 – 39,6%. Tuy nhi\u00ean thu\u1ebf \u0111\u01b0\u1ee3c t\u00ednh theo thu nh\u1eadp th\u1ef1c nh\u1eadn, t\u1ee9c thu nh\u1eadp \u0111\u00e3 tr\u1eeb \u0111i chi ph\u00ed sinh ho\u1ea1t, t\u00e1i \u0111\u1ea7u t\u01b0, k\u1ec3 c\u1ea3 ti\u1ec1n t\u1eeb thi\u1ec7n. Thu nh\u1eadp c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c d\u00f9ng v\u00e0o vi\u1ec7c \u0111\u1ea7u t\u01b0 (b\u1ea5t \u0111\u1ed9ng s\u1ea3n, xe h\u01a1i…) th\u00ec kho\u1ea3n thu\u1ebf trong n\u0103m \u0111\u00f3 s\u1ebd th\u1ea5p \u0111i. \u0110i\u1ec1u n\u00e0y khuy\u1ebfn kh\u00edch c\u00f4ng d\u00e2n \u0111\u1ea7u t\u01b0 thay v\u00ec ti\u1ebft ki\u1ec7m.<\/p>\n

T.Xu\u00e2n<\/strong><\/p>\n<\/div>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<\/div>\n

Thanh Xu\u00e2n<\/a><\/h4>\n

——————<\/p>\n

Thanh ni\u00ean (T\u00e0i ch\u00ednh – kinh doanh) 25-09-2018:<\/b><\/em><\/p>\n

Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u0111\u00e3 l\u1ed7i th\u1eddi (thanhnien.vn)<\/a><\/p>\n

(230\/2.031)<\/em>","protected":false},"excerpt":{"rendered":"

(TN) – M\u1ee9c chi\u1ebft tr\u1eeb gia c\u1ea3nh tr\u01b0\u1edbc khi t\u00ednh thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n\u00a0\u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng c\u00e1ch \u0111\u00e2y 5 n\u0103m \u0111\u00e3 l\u1ed7i th\u1eddi nh\u01b0ng v\u1eabn ch\u01b0a \u0111\u01b0\u1ee3c nghi\u00ean c\u1ee9u, \u0111\u1ec1 xu\u1ea5t thay trong d\u1ef1 th\u1ea3o s\u1eeda \u0111\u1ed5i, b\u1ed5 sung lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n. Ng\u01b0\u1eddi d\u00e2n l\u00e0m th\u1ee7 t\u1ee5c thu\u1ebf t\u1ea1i Q.1, TP.HCM […]<\/p>\n","protected":false},"author":10,"featured_media":13175,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[27,26],"tags":[],"class_list":["post-13173","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-interviews","category-legal-media"],"acf":[],"yoast_head":"\n2.337. 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