{"id":14713,"date":"2018-01-06T11:39:42","date_gmt":"2018-01-06T04:39:42","guid":{"rendered":"https:\/\/anvilaw.com\/vi\/?p=14713"},"modified":"2022-03-21T11:42:03","modified_gmt":"2022-03-21T04:42:03","slug":"1-949-phai-tang-muc-giam-tru-gia-canh","status":"publish","type":"post","link":"https:\/\/anvilaw.com\/vi\/1-949-phai-tang-muc-giam-tru-gia-canh\/","title":{"rendered":"1.949. Ph\u1ea3i t\u0103ng m\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh"},"content":{"rendered":"(TN) – Gi\u00e1 c\u1ea3 leo thang qua m\u1ed7i n\u0103m, ti\u1ec1n thu\u1ebf ph\u00ed h\u1eb1ng n\u0103m c\u0169ng ph\u1ea3i \u0111\u00f3ng nhi\u1ec1u h\u01a1n, g\u00e1nh n\u1eb7ng ng\u01b0\u1eddi d\u00e2n ng\u00e0y c\u00e0ng l\u1edbn… \u0111\u00f3 l\u00e0 l\u00fd do m\u00e0 c\u00e1c chuy\u00ean gia \u0111\u1ec1 ngh\u1ecb d\u1ef1 th\u1ea3o l\u1ea7n n\u00e0y B\u1ed9 T\u00e0i ch\u00ednh n\u00ean tr\u00ecnh ph\u01b0\u01a1ng \u00e1n gi\u1ea3m thu\u1ebf su\u1ea5t, t\u0103ng m\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh.<\/strong><\/p>\n

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Chuy\u00ean gia thu\u1ebf Nguy\u1ec5n Th\u00e1i S\u01a1n cho r\u1eb1ng, m\u1ee9c chi\u1ebft tr\u1eeb gia c\u1ea3nh cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u00e1p d\u1ee5ng 9 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng v\u00e0 ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c 3,6 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng t\u1eeb n\u0103m 2013 \u0111\u1ebfn nay, kh\u00f4ng c\u00f3 g\u00ec thay \u0111\u1ed5i. C\u00f2n m\u1ee9c l\u01b0\u01a1ng c\u01a1 b\u1ea3n m\u1ed7i n\u0103m m\u1ed7i t\u0103ng l\u00ean n\u00ean thu nh\u1eadp ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u0169ng t\u0103ng, \u0111\u1ed3ng ngh\u0129a m\u1ee9c thu\u1ebf n\u1ed9p c\u0169ng t\u0103ng. V\u00ec v\u1eady, B\u1ed9 T\u00e0i ch\u00ednh c\u1ea7n xem x\u00e9t \u0111\u1ebfn m\u1ee9c chi\u1ebft tr\u1eeb gia c\u1ea3nh cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf sau khi \u0111\u00e1nh gi\u00e1 t\u00e1c \u0111\u1ed9ng qua l\u1ea1i gi\u1eefa vi\u1ec7c t\u0103ng thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng l\u00ean cu\u1ed9c s\u1ed1ng c\u1ee7a ng\u01b0\u1eddi d\u00e2n. Ch\u01b0a k\u1ec3, B\u1ed9 T\u00e0i ch\u00ednh v\u1eabn gi\u1eef quan \u0111i\u1ec3m t\u0103ng thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng t\u1eeb 10 – 12% trong n\u0103m 2019, nh\u01b0 v\u1eady gi\u00e1 c\u1ea3 h\u00e0ng h\u00f3a c\u0169ng s\u1ebd t\u0103ng l\u00ean. Ng\u01b0\u1eddi ti\u00eau d\u00f9ng s\u1ebd ph\u1ea3i chi ti\u00eau nhi\u1ec1u h\u01a1n trong khi m\u1ee9c chi\u1ebft tr\u1eeb gia c\u1ea3nh th\u00ec kh\u00f4ng th\u1ea5y \u0111\u1ec1 c\u1eadp trong l\u1ea7n s\u1eeda \u0111\u1ed5i lu\u1eadt l\u1ea7n n\u00e0y.<\/p>\n

1.1.1.1\u00a0\u00a0\u00a0\u00a0\u00a0 TIN LI\u00caN QUAN<\/h4>\n

S\u1ebd t\u00ednh thu\u1ebf ngu\u1ed3n l\u1ee3i t\u1eeb \u0111\u1ea7u t\u01b0 h\u1ea1 t\u1ea7ng?<\/a><\/p>\n

Lu\u1eadt s\u01b0 Tr\u1ea7n Xoa, Gi\u00e1m \u0111\u1ed1c C\u00f4ng ty lu\u1eadt Minh \u0110\u0103ng Quang, g\u00f3p \u00fd: T\u1eeb th\u00e1ng 1.2018, l\u01b0\u01a1ng t\u1ed1i thi\u1ec3u \u00e1p d\u1ee5ng v\u1edbi ng\u01b0\u1eddi lao \u0111\u1ed9ng l\u00e0m vi\u1ec7c \u1edf doanh nghi\u1ec7p tr\u00ean \u0111\u1ecba b\u00e0n thu\u1ed9c v\u00f9ng 1 t\u0103ng t\u1eeb m\u1ee9c 3,75 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng l\u00ean 3,98 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng, v\u00f9ng 2 t\u0103ng t\u1eeb 3,32 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng l\u00ean 3,53 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng v\u00e0 v\u00f9ng 3 t\u1eeb 2,9 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng l\u00ean 3,09 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng… M\u1ee9c l\u01b0\u01a1ng n\u00e0y thay \u0111\u1ed5i h\u1eb1ng n\u0103m n\u00ean thu nh\u1eadp c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u01a1 b\u1ea3n c\u0169ng \u0111\u00e3 t\u0103ng l\u00ean, trong khi ph\u1ea7n chi\u1ebft tr\u1eeb gia c\u1ea3nh l\u1ea1i v\u1eabn \u0111\u1ee9ng nguy\u00ean \u1edf m\u1ee9c 9 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf l\u00e0 kh\u00f4ng h\u1ee3p l\u00fd.<\/p>\n

Do v\u1eady c\u1ea7n d\u1ef1a tr\u00ean l\u01b0\u01a1ng t\u1ed1i thi\u1ec3u \u0111\u1ec3 t\u00ednh m\u1ee9c thu nh\u1eadp ch\u1ecbu thu\u1ebf c\u0169ng nh\u01b0 chi\u1ebft tr\u1eeb gia c\u1ea3nh. \u0110i\u1ec1u n\u00e0y gi\u1ea3i quy\u1ebft \u0111\u01b0\u1ee3c v\u1ea5n \u0111\u1ec1 b\u1ea5t c\u1eadp tr\u01b0\u1ee3t gi\u00e1 c\u0169ng nh\u01b0 chi ti\u00eau gi\u1eefa c\u00e1c v\u00f9ng. V\u00ed d\u1ee5, n\u1ebfu quy \u0111\u1ecbnh chi\u1ebft tr\u1eeb gia c\u1ea3nh cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf l\u00e0 3 l\u1ea7n l\u01b0\u01a1ng t\u1ed1i thi\u1ec3u, th\u00ec ng\u01b0\u1eddi lao \u0111\u1ed9ng \u1edf c\u00e1c t\u1ec9nh th\u00e0nh nh\u01b0 H\u00e0 N\u1ed9i, TP.HCM\u2026 c\u00f3 m\u1ee9c l\u01b0\u01a1ng t\u1ed1i thi\u1ec3u 3,98 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng c\u00f3 m\u1ee9c chi\u1ebft tr\u1eeb gia c\u1ea3nh l\u00e0 11,94 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng. N\u1ebfu m\u1ee9c l\u01b0\u01a1ng t\u1ed1i thi\u1ec3u c\u00f3 t\u0103ng l\u00ean trong th\u1eddi gian t\u1edbi th\u00ec m\u1ee9c chi\u1ebft tr\u1eeb gia c\u1ea3nh c\u0169ng s\u1ebd t\u0103ng l\u00ean. T\u01b0\u01a1ng t\u1ef1, \u0111\u1ed1i v\u1edbi bi\u1ec3u thu\u1ebf l\u0169y ti\u1ebfn c\u0169ng v\u1eady, khi quy \u0111\u1ecbnh c\u00e1c b\u1eadc thu\u1ebf c\u00f3 bao nhi\u00eau l\u1ea7n l\u01b0\u01a1ng t\u1ed1i thi\u1ec3u th\u00ec s\u1ebd t\u1ef1 \u0111\u1ed9ng \u0111i\u1ec1u ch\u1ec9nh t\u0103ng l\u00ean.<\/p>\n

\"\"<\/p>\n

\u0110i\u1ec1u d\u1ec5 th\u1ea5y nh\u1ea5t trong l\u1ea7n s\u1eeda \u0111\u1ed5i n\u00e0y, B\u1ed9 T\u00e0i ch\u00ednh v\u1eabn kh\u00f4ng \u0111\u1ec1 c\u1eadp \u0111\u1ebfn c\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb cho b\u1ea3n th\u00e2n ng\u01b0\u1eddi n\u1ed9p thu\u1ebf v\u00e0 ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c hay \u0111\u01b0a th\u00eam nhi\u1ec1u chi ph\u00ed ch\u00ednh \u0111\u00e1ng kh\u00e1c \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb tr\u01b0\u1edbc khi n\u1ed9p thu\u1ebf l\u00e0 m\u1ed9t ki\u1ec3u n\u00e9 tr\u00e1nh. \u201cNh\u1eefng lo\u1ea1i chi ph\u00ed h\u1ee3p l\u00fd, c\u00f3 ch\u1ee9ng t\u1eeb \u0111\u1ea7y \u0111\u1ee7 nh\u01b0 h\u1ecdc h\u00e0nh, y t\u1ebf c\u1ea7n ph\u1ea3i \u0111\u01b0\u1ee3c \u0111\u01b0a v\u00e0o m\u1ee9c gi\u1ea3m tr\u1eeb ch\u1ecbu thu\u1ebf. C\u00f3 th\u1ec3 b\u1eaft \u0111\u1ea7u \u1edf m\u1ee9c th\u1ea5p nh\u01b0ng kh\u00f4ng th\u1ec3 b\u1ecf c\u00e1c lo\u1ea1i chi ph\u00ed n\u00e0y v\u00ec \u0111\u00f3 l\u00e0 \u0111\u1eddi s\u1ed1ng thi\u1ebft y\u1ebfu c\u1ee7a ng\u01b0\u1eddi d\u00e2n. \u0110\u00e2y l\u00e0 ch\u00ednh s\u00e1ch thu\u1ebf TNCN ch\u1ee9 kh\u00f4ng ph\u1ea3i l\u00e0 thu\u1ebf thu nh\u1eadp cao, c\u0169ng kh\u00f4ng ph\u1ea3i t\u1eadn thu \u0111\u1ec3 ph\u00f2ng ch\u1ed1ng tham nh\u0169ng\u2026 V\u00ec v\u1eady, theo t\u00f4i, kh\u00f4ng th\u1ec3 v\u00ec l\u00fd do \u0111\u1ec3 t\u0103ng ngu\u1ed3n thu cho nh\u00e0 n\u01b0\u1edbc m\u00e0 l\u1ea1i \u00e1p d\u1ee5ng ch\u00ednh s\u00e1ch thu\u1ebf qu\u00e1 cao. N\u00ean theo h\u01b0\u1edbng \u00e1p d\u1ee5ng thu\u1ebf TNCN \u1edf m\u1ee9c kho\u1ea3ng 10% l\u00e0 ph\u1ed5 bi\u1ebfn cho s\u1ed1 \u0111\u00f4ng ng\u01b0\u1eddi d\u00e2n kh\u00f4ng th\u1ea5y g\u00e1nh n\u1eb7ng v\u1ec1 thu\u1ebf ng\u00e0y c\u00e0ng \u0111\u00e8 tr\u00ean l\u01b0ng\u201d, lu\u1eadt s\u01b0 Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c nh\u1eadn \u0111\u1ecbnh.<\/em><\/p>\n\n\n\n
M\u1ee9c kh\u1ea5u tr\u1eeb c\u00e0o b\u1eb1ng l\u00e0 ch\u01b0a h\u1ee3p l\u00fd<\/strong><\/p>\n

Gi\u1eef m\u1ee9c c\u1ed1 \u0111\u1ecbnh kh\u1ea5u tr\u1eeb chi ph\u00ed cho b\u1ea3n th\u00e2n v\u00e0 ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c “c\u00e0o b\u1eb1ng” cho t\u1ea5t c\u1ea3 m\u1ecdi ng\u01b0\u1eddi d\u00e2n VN l\u00e0 kh\u00f4ng ph\u00f9 h\u1ee3p v\u1edbi th\u1ef1c t\u1ebf. M\u1ee9c s\u1ed1ng c\u1ee7a ng\u01b0\u1eddi d\u00e2n \u1edf c\u00e1c t\u1ec9nh Cao B\u1eb1ng, L\u1ea1ng S\u01a1n hay C\u00e0 Mau kh\u00e1c xa v\u1edbi m\u1ee9c s\u1ed1ng c\u1ee7a ng\u01b0\u1eddi d\u00e2n \u1edf H\u00e0 N\u1ed9i, TP.HCM, n\u00ean \u00e1p d\u1ee5ng m\u1ee9c kh\u1ea5u tr\u1eeb chung l\u00e0 qu\u00e1 v\u00f4 l\u00fd. M\u1eb7t kh\u00e1c, m\u1ecdi kho\u1ea3n chi cho ph\u00fac l\u1ee3i an sinh c\u1ee7a b\u1ea3n th\u00e2n ng\u01b0\u1eddi n\u1ed9p thu\u1ebf v\u00e0 gia \u0111\u00ecnh nh\u01b0 gi\u00e1o d\u1ee5c, y t\u1ebf c\u1ea7n ph\u1ea3i \u0111\u01b0\u1ee3c khuy\u1ebfn kh\u00edch. V\u00ec v\u1eady, c\u1ea7n ph\u1ea3i \u0111\u01b0\u1ee3c \u0111\u01b0a v\u00e0o chi ph\u00ed kh\u1ea5u tr\u1eeb tr\u01b0\u1edbc khi t\u00ednh thu\u1ebf. Ban \u0111\u1ea7u c\u00f3 th\u1ec3 \u00e1p d\u1ee5ng m\u1ed9t m\u1ee9c v\u1eeba ph\u1ea3i v\u00e0 sau \u0111\u00f3 s\u1ebd \u0111i\u1ec1u ch\u1ec9nh d\u1ea7n cho ph\u00f9 h\u1ee3p.<\/p>\n

TS\u00a0Nguy\u1ec5n Anh Phong<\/strong>, Tr\u01b0\u1edfng khoa T\u00e0i ch\u00ednh ng\u00e2n h\u00e0ng Tr\u01b0\u1eddng \u0110H Kinh t\u1ebf – Lu\u1eadt TP.HCM<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Anh V\u0169 – Thanh Xu\u00e2n – Mai Ph\u01b0\u01a1ng<\/strong><\/p>\n

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

Thanh ni\u00ean (Vi\u1ec7t Nam) 06-01-2018:<\/em><\/strong><\/p>\n

https:\/\/thanhnien.vn\/viet-nam\/phai-tang-muc-giam-tru-gia-canh-920996.html<\/a><\/em><\/p>\n

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

(TN) – Gi\u00e1 c\u1ea3 leo thang qua m\u1ed7i n\u0103m, ti\u1ec1n thu\u1ebf ph\u00ed h\u1eb1ng n\u0103m c\u0169ng ph\u1ea3i \u0111\u00f3ng nhi\u1ec1u h\u01a1n, g\u00e1nh n\u1eb7ng ng\u01b0\u1eddi d\u00e2n ng\u00e0y c\u00e0ng l\u1edbn… \u0111\u00f3 l\u00e0 l\u00fd do m\u00e0 c\u00e1c chuy\u00ean gia \u0111\u1ec1 ngh\u1ecb d\u1ef1 th\u1ea3o l\u1ea7n n\u00e0y B\u1ed9 T\u00e0i ch\u00ednh n\u00ean tr\u00ecnh ph\u01b0\u01a1ng \u00e1n gi\u1ea3m thu\u1ebf su\u1ea5t, t\u0103ng m\u1ee9c gi\u1ea3m tr\u1eeb gia […]<\/p>\n","protected":false},"author":1,"featured_media":14716,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[27,26],"tags":[],"class_list":["post-14713","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-interviews","category-legal-media"],"acf":[],"yoast_head":"\n1.949. 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