{"id":13333,"date":"2018-10-01T15:14:40","date_gmt":"2018-10-01T08:14:40","guid":{"rendered":"https:\/\/anvilaw.com\/vi\/?p=13333"},"modified":"2022-03-12T17:52:26","modified_gmt":"2022-03-12T10:52:26","slug":"2-348-bat-cap-luat-thue-tncn-cpi-tang-23-chiet-tru-gia-canh-dung-yen","status":"publish","type":"post","link":"https:\/\/anvilaw.com\/vi\/2-348-bat-cap-luat-thue-tncn-cpi-tang-23-chiet-tru-gia-canh-dung-yen\/","title":{"rendered":"2.348. B\u1ea5t c\u1eadp Lu\u1eadt Thu\u1ebf TNCN: CPI t\u0103ng 23%, chi\u1ebft tr\u1eeb gia c\u1ea3nh \u0111\u1ee9ng y\u00ean"},"content":{"rendered":"(TP) – CPI t\u0103ng cao 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 thu nh\u1eadp c\u00e1 nh\u00e2n (TNCN) d\u00e2n ph\u1ea3i n\u1ed9p t\u0103ng cao, thu nh\u1eadp th\u1ef1c nh\u1eadn gi\u1ea3m xu\u1ed1ng. C\u00e1c chuy\u00ean gia cho r\u1eb1ng, \u0111\u00e3 \u0111\u1ebfn l\u00fac Ch\u00ednh ph\u1ee7 c\u1ea7n \u0111i\u1ec1u ch\u1ec9nh m\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh v\u00e0 \u0111i\u1ec1u ch\u1ec9nh c\u00e1c ng\u01b0\u1ee1ng ch\u1ecbu thu\u1ebf khi t\u00ednh thu\u1ebf TNCN.<\/p>\n

D\u00e2n \u0111ang \u201cg\u00e1nh\u201d qu\u00e1 nhi\u1ec1u lo\u1ea1i thu\u1ebf, ph\u00ed<\/p>\n

\u0110\u00e3 5 n\u0103m k\u1ec3 t\u1eeb khi Lu\u1eadt Thu\u1ebf TNCN c\u00f3 hi\u1ec7u l\u1ef1c, ch\u1ec9 s\u1ed1 gi\u00e1 ti\u00eau d\u00f9ng (CPI) \u0111\u00e3 t\u0103ng tr\u00ean h\u01a1n 20%. 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%. Nh\u01b0 v\u1eady, theo quy \u0111\u1ecbnh, \u0111\u00e3 \u0111\u1ebfn l\u00fac Ch\u00ednh ph\u1ee7 ph\u1ea3i 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 theo c\u1ee7a Lu\u1eadt Thu\u1ebf TNCN \u0111\u1ec3 ph\u00f9 h\u1ee3p v\u1edbi bi\u1ebfn \u0111\u1ed9ng c\u1ee7a gi\u00e1 c\u1ea3, \u00e1p d\u1ee5ng cho k\u1ef3 t\u00ednh thu\u1ebf ti\u1ebfp theo. Chi\u1ebfu theo lu\u1eadt th\u00ec \u0111\u00e3 \u0111\u1ebfn l\u00fac c\u00e1c ng\u01b0\u1ee1ng ch\u1ecbu thu\u1ebf ph\u1ea3i \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh.<\/p>\n

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. 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. Th\u1ebf nh\u01b0ng, trong d\u1ef1 th\u1ea3o Lu\u1eadt Thu\u1ebf TNCN s\u1eeda \u0111\u1ed5i \u0111ang \u0111\u01b0\u1ee3c B\u1ed9 T\u00e0i ch\u00ednh \u0111\u01b0a ra l\u1ea5y \u00fd ki\u1ebfn, B\u1ed9 n\u00e0y kh\u00f4ng \u0111\u1ec1 xu\u1ea5t \u0111i\u1ec1u ch\u1ec9nh m\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf v\u00e0 ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c, v\u1edbi l\u00fd do m\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng 5 n\u0103m nay hi\u1ec7n v\u1eabn c\u00f2n ph\u00f9 h\u1ee3p.<\/p>\n

\u0110\u1ec3 s\u1eeda bi\u1ec3u thu\u1ebf, B\u1ed9 T\u00e0i ch\u00ednh c\u0169ng \u0111\u1ec1 xu\u1ea5t ph\u01b0\u01a1ng \u00e1n \u0111i\u1ec1u ch\u1ec9nh. Theo \u0111\u00e1nh gi\u00e1 c\u1ee7a c\u01a1 quan so\u1ea1n th\u1ea3o, c\u00e1 nh\u00e2n \u0111ang c\u00f3 thu nh\u1eadp \u1edf b\u1eadc 1, b\u1eadc 2 s\u1ebd kh\u00f4ng b\u1ecb \u1ea3nh h\u01b0\u1edfng, c\u00e1 nh\u00e2n c\u00f3 thu nh\u1eadp t\u1eeb b\u1eadc 3 tr\u1edf l\u00ean s\u1ebd t\u0103ng m\u1ee9c ch\u1ecbu thu\u1ebf so v\u1edbi hi\u1ec7n t\u1ea1i. Tuy nhi\u00ean, m\u1ee9c t\u0103ng th\u00eam so v\u1edbi thu nh\u1eadp c\u1ee7a ng\u01b0\u1eddi c\u00f3 thu nh\u1eadp cao kh\u00f4ng l\u1edbn (v\u00ed d\u1ee5: c\u00e1 nh\u00e2n c\u00f3 thu nh\u1eadp t\u00ednh thu\u1ebf 15 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng s\u1ebd n\u1ed9p th\u00eam 250.000 \u0111\u1ed3ng\/th\u00e1ng, c\u00e1 nh\u00e2n c\u00f3 thu nh\u1eadp t\u00ednh thu\u1ebf 30 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng s\u1ebd n\u1ed9p th\u00eam 400.000 \u0111\u1ed3ng\/th\u00e1ng, c\u00e1 nh\u00e2n c\u00f3 thu nh\u1eadp t\u00ednh thu\u1ebf 50 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng s\u1ebd n\u1ed9p th\u00eam 500.000 \u0111\u1ed3ng\/th\u00e1ng, c\u00e1 nh\u00e2n c\u00f3 thu nh\u1eadp t\u00ednh thu\u1ebf 80 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng s\u1ebd n\u1ed9p th\u00eam 650.000 \u0111\u1ed3ng\/th\u00e1ng). T\u1eeb c\u00e1ch t\u00ednh n\u00e0y, t\u1ed5ng thu ng\u00e2n s\u00e1ch \u01b0\u1edbc t\u0103ng kho\u1ea3ng 500 t\u1ef7 \u0111\u1ed3ng.<\/p>\n

V\u1edbi l\u1eadp lu\u1eadn, ch\u00ednh s\u00e1ch thu\u1ebf c\u00e0ng \u0111\u01a1n gi\u1ea3n th\u00ec ng\u01b0\u1eddi d\u00e2n c\u00e0ng d\u1ec5 th\u1ef1c hi\u1ec7n, c\u00e1c \u00fd ki\u1ebfn cho r\u1eb1ng, ph\u1ea3i gi\u1ea3m b\u1eadc thu\u1ebf xu\u1ed1ng, th\u1eadm ch\u00ed ch\u1ec9 c\u00f2n 3 b\u1eadc, \u0111\u1ed3ng th\u1eddi gi\u1ea3m thu\u1ebf su\u1ea5t, gi\u00e3n kho\u1ea3ng c\u00e1ch gi\u1eefa c\u00e1c b\u1eadc thu\u1ebf. Nh\u01b0ng \u0111\u1ec1 xu\u1ea5t c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh v\u1eabn ch\u1ec9 nh\u1eb1m v\u00e0o t\u0103ng thu.<\/p>\n

Theo Lu\u1eadt s\u01b0 Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c, Gi\u00e1m \u0111\u1ed1c C\u00f4ng ty Lu\u1eadt ANVI, lu\u1eadt kh\u00f4ng n\u00ean \u0111\u01b0a ra con s\u1ed1 tuy\u1ec7t \u0111\u1ed1i (m\u1ee9c quy \u0111\u1ecbnh l\u1ea1m ph\u00e1t tr\u00ean 20% m\u1edbi thay \u0111\u1ed5i m\u1ee9c chi\u1ebft tr\u1eeb gia c\u1ea3nh) \u0111\u1ec3 v\u00e0i n\u0103m l\u1ea1i thay \u0111\u1ed5i. \u00d4ng \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.<\/em><\/p>\n

Trong khi \u0111\u00f3, chuy\u00ean gia kinh t\u1ebf Ng\u00f4 Tr\u00ed Long cho r\u1eb1ng, n\u1ec1n kinh t\u1ebf Vi\u1ec7t Nam \u0111ang trong giai \u0111o\u1ea1n ph\u00e1t tri\u1ec3n, ng\u00e2n s\u00e1ch kh\u00f3 kh\u0103n, lu\u00f4n trong t\u00ecnh tr\u1ea1ng vay n\u1ee3, ch\u00ednh s\u00e1ch an sinh x\u00e3 h\u1ed9i ch\u01b0a th\u1ec3 \u0111\u1ea1t \u0111\u01b0\u1ee3c tr\u00ecnh \u0111\u1ed9 nh\u01b0 c\u00e1c n\u01b0\u1edbc. Do \u0111\u00f3, tr\u01b0\u1edbc khi t\u00ednh thu\u1ebf ph\u1ea3i t\u00ednh gi\u1ea3m tr\u1eeb gia c\u1ea3nh cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf v\u00e0 ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c \u0111\u1ec3 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 th\u1ec3 \u0111\u1ea3m b\u1ea3o nhu c\u1ea7u thi\u1ebft y\u1ebfu nh\u1ea5t nh\u01b0 \u0103n \u1edf m\u1eb7c, \u0111i l\u1ea1i, h\u1ecdc h\u00e0nh…<\/p>\n

\u00d4ng Long c\u00f2n cho r\u1eb1ng, chi ph\u00ed sinh ho\u1ea1t ng\u00e0y m\u1ed9t \u0111\u1eaft \u0111\u1ecf, m\u1eb7t kh\u00e1c thu nh\u1eadp c\u1ee7a ng\u01b0\u1eddi d\u00e2n t\u0103ng l\u00ean, do \u0111\u00f3 ph\u1ea3i: T\u0103ng m\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf l\u00ean m\u1ee9c cao h\u01a1n hi\u1ec7n t\u1ea1i; N\u00e2ng m\u1ee9c gi\u1ea3m tr\u1eeb cho ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c v\u00ec m\u1ee9c 3,6 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng kh\u00f4ng c\u00f2n ph\u00f9 h\u1ee3p th\u1ef1c t\u1ebf.<\/p>\n

Ch\u1ec9 trong v\u00f2ng 5 n\u0103m, ti\u1ec1n thu\u1ebf TNCN Nh\u00e0 n\u01b0\u1edbc thu \u0111\u01b0\u1ee3c t\u0103ng g\u1ea5p \u0111\u00f4i. N\u0103m 2013, c\u1ea3 n\u01b0\u1edbc thu \u0111\u01b0\u1ee3c 46.548 t\u1ef7 \u0111\u1ed3ng, n\u0103m 2018 d\u1ef1 to\u00e1n s\u1ebd thu h\u01a1n 96.000 t\u1ef7 \u0111\u1ed3ng.<\/p>\n

TU\u1ea4N NGUY\u1ec4N<\/p>\n

———————-<\/p>\n

Ti\u1ec1n phong (Kinh t\u1ebf) 01-10-2018:<\/em><\/strong><\/p>\n

https:\/\/www.tienphong.vn\/kinh-te\/bat-cap-luat-thue-tncn-cpi-tang-23-chiet-tru-gia-canh-dung-yen-1329219.tpo<\/a><\/em><\/p>\n

\u00a0<\/em><\/strong>(115\/818)<\/em>","protected":false},"excerpt":{"rendered":"

(TP) – CPI t\u0103ng cao 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 thu nh\u1eadp c\u00e1 nh\u00e2n (TNCN) d\u00e2n ph\u1ea3i n\u1ed9p t\u0103ng cao, thu nh\u1eadp th\u1ef1c nh\u1eadn gi\u1ea3m xu\u1ed1ng. C\u00e1c chuy\u00ean gia cho r\u1eb1ng, \u0111\u00e3 \u0111\u1ebfn l\u00fac Ch\u00ednh ph\u1ee7 c\u1ea7n \u0111i\u1ec1u ch\u1ec9nh m\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh v\u00e0 \u0111i\u1ec1u ch\u1ec9nh […]<\/p>\n","protected":false},"author":2,"featured_media":13334,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[27,26],"tags":[],"class_list":["post-13333","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-interviews","category-legal-media"],"acf":[],"yoast_head":"\n2.348. B\u1ea5t c\u1eadp Lu\u1eadt Thu\u1ebf TNCN: CPI t\u0103ng 23%, chi\u1ebft tr\u1eeb gia c\u1ea3nh \u0111\u1ee9ng y\u00ean - 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\/vi\/2-348-bat-cap-luat-thue-tncn-cpi-tang-23-chiet-tru-gia-canh-dung-yen\/\" \/>\n<meta property=\"og:locale\" content=\"vi_VN\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"[:vi]2.348. B\u1ea5t c\u1eadp Lu\u1eadt Thu\u1ebf TNCN: CPI t\u0103ng 23%, chi\u1ebft tr\u1eeb gia c\u1ea3nh \u0111\u1ee9ng y\u00ean[:] - ANVI Law Firm\" \/>\n<meta property=\"og:description\" content=\"(TP) – CPI t\u0103ng cao 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 thu nh\u1eadp c\u00e1 nh\u00e2n (TNCN) d\u00e2n ph\u1ea3i n\u1ed9p t\u0103ng cao, thu nh\u1eadp th\u1ef1c nh\u1eadn gi\u1ea3m xu\u1ed1ng. 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