{"id":14854,"date":"2018-01-10T15:23:16","date_gmt":"2018-01-10T08:23:16","guid":{"rendered":"https:\/\/anvilaw.com\/vi\/?p=14854"},"modified":"2022-03-22T16:28:41","modified_gmt":"2022-03-22T09:28:41","slug":"1-954-sua-thue-thu-nhap-ca-nhan-tuong-giam-hoa-tang-nguoi-dan-phai-nop-thue-nhieu-hon","status":"publish","type":"post","link":"https:\/\/anvilaw.com\/vi\/1-954-sua-thue-thu-nhap-ca-nhan-tuong-giam-hoa-tang-nguoi-dan-phai-nop-thue-nhieu-hon\/","title":{"rendered":"1.954. S\u1eeda thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n: \u2018T\u01b0\u1edfng gi\u1ea3m h\u00f3a t\u0103ng, ng\u01b0\u1eddi d\u00e2n ph\u1ea3i n\u1ed9p thu\u1ebf nhi\u1ec1u h\u01a1n\u2019"},"content":{"rendered":"(SHTT) – Theo Lu\u1eadt s\u01b0 Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c, ph\u01b0\u01a1ng \u00e1n t\u00ednh thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n m\u1edbi c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh s\u1ebd khi\u1ebfn nhi\u1ec1u ng\u01b0\u1eddi c\u00f3 th\u1ec3 ph\u1ea3i \u0111\u00f3ng thu\u1ebf thu nh\u1eadp cao h\u01a1n.<\/strong><\/p>\n

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B\u1ed9 T\u00e0i ch\u00ednh \u0111\u1ec1 xu\u1ea5t s\u1eeda \u0111\u1ed5i, b\u1ed5 sung Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u0111ang thu h\u00fat s\u1ef1 quan t\u00e2m c\u1ee7a d\u01b0 lu\u1eadn. \u1ea2nh minh h\u1ecda<\/p>\n

Trong d\u1ef1 \u00e1n Lu\u1eadt s\u1eeda \u0111\u1ed5i 6 lu\u1eadt v\u1ec1 thu\u1ebf tr\u01b0\u1edbc khi b\u00e1o c\u00e1o Th\u1ee7 t\u01b0\u1edbng xem x\u00e9t tr\u00ecnh Qu\u1ed1c h\u1ed9i v\u00e0o n\u0103m 2018, B\u1ed9 T\u00e0i ch\u00ednh \u0111\u1ec1 xu\u1ea5t s\u1eeda \u0111\u1ed5i, b\u1ed5 sung Lu\u1eadt thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n v\u1edbi hai ph\u01b0\u01a1ng \u00e1n t\u00ednh thu\u1ebf \u0111\u1ed1i v\u1edbi thu nh\u1eadp ti\u1ec1n l\u01b0\u01a1ng v\u00e0 ti\u1ec1n c\u00f4ng.<\/p>\n

C\u1ee5 th\u1ec3, B\u1ed9 T\u00e0i ch\u00ednh \u0111\u01b0a ra hai ph\u01b0\u01a1ng \u00e1n t\u00ednh thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n m\u1edbi.<\/p>\n

Ph\u01b0\u01a1ng \u00e1n 1<\/em>\u00a0s\u1ed1 b\u1eadc thu\u1ebf gi\u1ea3m t\u1eeb 7 b\u1eadc hi\u1ec7n nay xu\u1ed1ng c\u00f2n 5 b\u1eadc, thu nh\u1eadp t\u00ednh thu\u1ebf \u0111\u01b0\u1ee3c l\u00e0m tr\u00f2n. Theo \u0111\u00f3, m\u1ee9c thu nh\u1eadp \u0111\u1ebfn 10 tri\u1ec7u \u0111\u1ed3ng (ch\u1ecbu thu\u1ebf su\u1ea5t 5%), tr\u00ean 10 \u2013 30 tri\u1ec7u \u0111\u1ed3ng (ch\u1ecbu thu\u1ebf su\u1ea5t 15%), tr\u00ean 30 \u2013 50 tri\u1ec7u \u0111\u1ed3ng (ch\u1ecbu thu\u1ebf su\u1ea5t 25%), tr\u00ean 50 \u2013 80 tri\u1ec7u \u0111\u1ed3ng (ch\u1ecbu thu\u1ebf su\u1ea5t 30%) v\u00e0 tr\u00ean 80 tri\u1ec7u \u0111\u1ed3ng (ch\u1ecbu thu\u1ebf su\u1ea5t 35%).<\/p>\n

Nh\u01b0 v\u1eady \u1edf ph\u01b0\u01a1ng \u00e1n 1 so v\u1edbi c\u00e1ch t\u00ednh thu\u1ebf thu nh\u1eadp hi\u1ec7n nay s\u1ebd kh\u00f4ng c\u00f2n thu nh\u1eadp t\u00ednh thu\u1ebf b\u1eadc 1 (\u0111\u1ebfn 5 tri\u1ec7u \u0111\u1ed3ng) v\u00e0 b\u1eadc 2 (tr\u00ean 5 – 10 tri\u1ec7u \u0111\u1ed3ng), \u0111\u1ed3ng th\u1eddi kh\u00f4ng c\u00f2n m\u1ee9c thu\u1ebf su\u1ea5t 10% v\u00e0 20%.<\/p>\n

V\u1edbi ph\u01b0\u01a1ng \u00e1n 1 B\u1ed9 T\u00e0i ch\u00ednh cho r\u1eb1ng, ph\u01b0\u01a1ng \u00e1n n\u00e0y s\u1ebd c\u00f3 l\u1ee3i cho ng\u01b0\u1eddi gi\u00e0u nhi\u1ec1u h\u01a1n l\u00e0 c\u00e1 nh\u00e2n c\u00f3 thu nh\u1eadp th\u1ea5p. V\u00ed d\u1ee5, c\u00e1 nh\u00e2n c\u00f3 thu nh\u1eadp t\u00ednh thu\u1ebf 10 tri\u1ec7u m\u1ed7i th\u00e1ng s\u1ebd \u0111\u01b0\u1ee3c gi\u1ea3m 250.000 \u0111\u1ed3ng, thu nh\u1eadp t\u00ednh thu\u1ebf 30 tri\u1ec7u gi\u1ea3m 850.000 m\u1ed7i th\u00e1ng v\u00e0 thu nh\u1eadp t\u00ednh thu\u1ebf 80 tri\u1ec7u \u0111\u1ed3ng \u0111\u01b0\u1ee3c gi\u1ea3m 650.000 \u0111\u1ed3ng m\u1ed7i th\u00e1ng. Nh\u01b0 v\u1eady l\u00e0 thu nh\u1eadp c\u00e0ng cao s\u1ebd \u0111\u01b0\u1ee3c gi\u1ea3m thu\u1ebf nhi\u1ec1u h\u01a1n.<\/p>\n

B\u1ed9 T\u00e0i ch\u00ednh to\u00e1n to\u00e1n v\u1edbi ph\u01b0\u01a1ng \u00e1n n\u00e0y s\u1ebd khi\u1ebfn thu ng\u00e2n s\u00e1ch gi\u1ea3m kho\u1ea3ng 1.300 t\u1ef7 \u0111\u1ed3ng (t\u00ednh t\u00e1c \u0111\u1ed9ng tr\u00ean s\u1ed1 thu c\u1ee7a n\u0103m 2015).<\/p>\n

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B\u1ea3ng so s\u00e1nh c\u00e1ch t\u00ednh thu\u1ebf thu nh\u1eadp hi\u1ec7n h\u00e0nh v\u1edbi 2 ph\u01b0\u01a1ng \u00e1n t\u00ednh thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n m\u1edbi c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh.<\/em><\/p>\n

Do \u0111\u00f3 B\u1ed9 T\u00e0i ch\u00ednh \u0111\u01b0a ra\u00a0ph\u01b0\u01a1ng \u00e1n 2<\/em>. \u1ede ph\u01b0\u01a1ng \u00e1n n\u00e0y s\u1ed1 b\u1eadc trong bi\u1ec3u thu\u1ebf l\u0169y ti\u1ebfn t\u1eebng ph\u1ea7n c\u0169ng \u0111\u01b0\u1ee3c gi\u1ea3m xu\u1ed1ng c\u00f2n 5 b\u1eadc. Theo \u0111\u00f3 thu nh\u1eadp t\u00ednh thu\u1ebf \u0111\u1ebfn 5 tri\u1ec7u \u0111\u1ed3ng (ch\u1ecbu thu\u1ebf su\u1ea5t 5%), tr\u00ean 5 \u2013 10 tri\u1ec7u \u0111\u1ed3ng (ch\u1ecbu thu\u1ebf su\u1ea5t 10%), tr\u00ean 10 \u2013 40 tri\u1ec7u \u0111\u1ed3ng (ch\u1ecbu thu\u1ebf su\u1ea5t 20%), tr\u00ean 40 \u2013 80 tri\u1ec7u \u0111\u1ed3ng (ch\u1ecbu thu\u1ebf su\u1ea5t 30%) v\u00e0 tr\u00ean 80 tri\u1ec7u \u0111\u1ed3ng (ch\u1ecbu thu\u1ebf su\u1ea5t 35%)<\/p>\n

So v\u1edbi c\u00e1ch t\u00ednh thu\u1ebf hi\u1ec7n nay th\u00ec b\u1eadc 1 v\u00e0 b\u1eadc 2 v\u1eabn gi\u1eef nguy\u00ean tuy nhi\u00ean t\u1eeb 3 \u0111\u1ebfn 6 gi\u1ea3m ch\u1ec9 c\u00f2n 2 b\u1eadc n\u00ean nh\u1eefng ng\u01b0\u1eddi c\u00f3 thu nh\u1eadp \u1edf ng\u01b0\u1ee1ng n\u00e0y s\u1ebd ph\u1ea3i n\u1ed9p th\u00eam ti\u1ec1n thu\u1ebf so v\u1edbi hi\u1ec7n nay.<\/p>\n

V\u1edbi ph\u01b0\u01a1ng \u00e1n n\u00e0y, ng\u01b0\u1eddi c\u00f3 thu nh\u1eadp t\u00ednh thu\u1ebf l\u1ea7n l\u01b0\u1ee3t 15 tri\u1ec7u v\u00e0 30 tri\u1ec7u \u0111\u1ed3ng s\u1ebd n\u1ed9p th\u00eam 250.000 v\u00e0 400.000 \u0111\u1ed3ng. T\u01b0\u01a1ng t\u1ef1, n\u1ebfu thu nh\u1eadp t\u00ednh thu\u1ebf 80 tri\u1ec7u \u0111\u1ed3ng ph\u1ea3i n\u1ed9p th\u00eam 650.000 \u0111\u1ed3ng.<\/p>\n

Do \u0111\u00f3, B\u1ed9 T\u00e0i ch\u00ednh t\u00ednh to\u00e1n n\u1ebfu \u00e1p d\u1ee5ng theo ph\u01b0\u01a1ng \u00e1n 2 t\u1ed5ng s\u1ed1 thu ng\u00e2n s\u00e1ch \u01b0\u1edbc t\u0103ng kho\u1ea3ng 500 t\u1ef7 \u0111\u1ed3ng.<\/p>\n

\u0110\u00e1nh gi\u00e1 v\u1ec1 hai ph\u01b0\u01a1ng \u00e1n t\u00ednh thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh, Lu\u1eadt s\u01b0 Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c \u2013 Chuy\u00ean gia ph\u00e1p l\u00fd v\u1ec1 t\u00e0i ch\u00ednh v\u00e0 ng\u00e2n h\u00e0ng cho r\u1eb1ng, nh\u1eefng \u0111\u1ec1 xu\u1ea5t \u0111i\u1ec1u ch\u1ec9nh thu\u1ebf c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh c\u00e0ng ng\u00e0y c\u00e0ng b\u1ea5t h\u1ee3p l\u00fd, B\u1ed9 T\u00e0i ch\u00ednh ch\u1ec9 bi\u1ebft thu nh\u01b0ng ph\u01b0\u01a1ng \u00e1n thu ph\u1ee9c t\u1ea1p, kh\u00f4ng h\u1ee3p l\u00fd.<\/em><\/p>\n

\u201cC\u00e1ch \u0111i\u1ec1u ch\u1ec9nh s\u1eafc thu\u1ebf hi\u1ec7n nay v\u1eabn mang t\u00ednh ch\u1ea5t t\u1eadn thu. V\u1eabn bi\u1ebft nhi\u1ec7m v\u1ee5 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh ph\u1ea3i t\u0103ng thu, \u0111\u1eb7c bi\u1ec7t tr\u01b0\u1edbc nguy c\u01a1 ng\u00e2n s\u00e1ch v\u1ee1 n\u1ee3 th\u00ec t\u0103ng l\u00e0 t\u1ea5t y\u1ebfu. \u0110\u1ed3ng th\u1eddi trong b\u1ed1i c\u1ea3nh chi kh\u00f4ng gi\u1ea3m th\u00ec ph\u1ea3i t\u0103ng, kh\u00f4ng t\u0103ng ch\u1ed7 n\u1ecd, t\u0103ng ch\u1ed7 kia. Nh\u01b0ng t\u0103ng thu th\u1ebf n\u00e0o \u0111\u1ec3 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf th\u1ea5y c\u00f4ng b\u1eb1ng, th\u1ecfa m\u00e1i th\u00ec m\u1ee5c \u0111\u00edch thu m\u1edbi \u0111\u1ea1t \u0111\u01b0\u1ee3c\u201d, Lu\u1eadt s\u01b0 \u0110\u1ee9c cho bi\u1ebft.<\/em><\/p>\n

Lu\u1eadt s\u01b0 Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c cho r\u1eb1ng ph\u01b0\u01a1ng \u00e1n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh c\u00f2n ph\u1ee9c t\u1ea1p, m\u1ee9c thu cao.<\/em><\/p>\n

Trong \u0111\u1ec1 xu\u1ea5t\u00a0s\u1eeda\u00a0\u0111\u1ed5i, b\u1ed5 sung t\u00ednh thu\u1ebf thu nh\u1eadp\u00a0c\u00e1 nh\u00e2n\u00a0c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh Lu\u1eadt s\u01b0 \u0110\u1ee9c cho r\u1eb1ng v\u1eabn r\u1ea5t r\u1eafc r\u1ed1i, c\u00f3 nhi\u1ec1u c\u00e1i t\u01b0\u1edfng gi\u1ea3m m\u00e0 h\u00f3a t\u0103ng nh\u01b0 t\u1ea1i ph\u01b0\u01a1ng \u00e1n 2.<\/em><\/p>\n

\u201cTheo t\u00f4i t\u00ednh thu\u1ebf thu nh\u1eadp\u00a0c\u00e1 nh\u00e2n\u00a0ch\u1ec9 c\u1ea7n gi\u1ea3m v\u1ec1 3 b\u1eadc thu\u1ebf: B\u1eadc th\u1ea5p (ng\u01b0\u1eddi thu nh\u1eadp d\u01b0\u1edbi 30 tri\u1ec7u \u0111\u1ed3ng, b\u1eadc trung b\u00ecnh (tr\u00ean 30 \u2013 100 tri\u1ec7u \u0111\u1ed3ng v\u00e0 b\u1eadc cao (tr\u00ean 100 tri\u1ec7u \u0111\u1ed3ng). Trong \u0111\u00f3 b\u1eadc th\u1ea5p ch\u1ec9 thu thu\u1ebf m\u1ee9c 5%, b\u1eadc trung b\u00ecnh 10%, b\u1eadc cao 20%\u201d, Lu\u1eadt s\u01b0 \u0110\u1ee9c n\u00eau quan \u0111i\u1ec3m.<\/em><\/p>\n

Lu\u1eadt s\u01b0 \u0110\u1ee9c cho r\u1eb1ng, hi\u1ec7n nay m\u1ee9c t\u00ednh thu\u1ebf su\u1ea5t v\u1eabn cao v\u00e0 kh\u00f4ng h\u1ee3p l\u00fd. \u0110\u1ec3 thu \u0111\u01b0\u1ee3c nhi\u1ec1u thu\u1ebf ph\u1ea3i t\u1eadp trung v\u00e0o \u0111\u1ed1i t\u01b0\u1ee3ng thu nh\u1eadp trung b\u00ecnh t\u1ee9c kho\u1ea3ng tr\u00ean 30 tri\u1ec7u \u0111\u1ebfn d\u01b0\u1edbi 100 tri\u1ec7u. Nh\u01b0ng \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o thu t\u1ed1t, ng\u01b0\u1eddi d\u00e2n d\u1ec5 d\u00e0ng ch\u1ea5p h\u00e0nh ph\u1ea3i gi\u1ea3m m\u1ee9c thu.<\/em><\/p>\n

\u201cM\u1ee9c thu v\u1edbi \u0111\u1ed1i t\u01b0\u1ee3ng thu nh\u1eadp trung b\u00ecnh hi\u1ec7n nay giao \u0111\u1ed9ng kho\u1ea3ng tr\u00ean 20% l\u00e0 qu\u00e1 cao. Tr\u01b0\u1edbc \u0111\u00e2y thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p \u0111\u00e3 t\u1eebng l\u00ean \u0111\u1ebfn 50% v\u00e0 h\u01a1n b\u00e2y gi\u1edd gi\u1ea3m xu\u1ed1ng 18-20%, thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n kh\u00f4ng c\u00f3 l\u00fd do g\u00ec m\u00e0 \u0111\u1ec3 cao ngang th\u1eadm ch\u00ed l\u00e0 h\u01a1n c\u1ea3 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p nh\u01b0 v\u1eady.<\/em><\/p>\n

N\u1ebfu \u0111\u01a1n gi\u1ea3n b\u1eadc thu\u1ebf, gi\u1ea3m m\u1ee9c thu t\u00f4i ngh\u0129 ng\u01b0\u1eddi d\u00e2n s\u1eb5n s\u00e0ng \u0111\u00f3ng thu\u1ebf, \u0111\u00f3ng bao nhi\u00eau c\u0169ng \u0111\u01b0\u1ee3c v\u00e0 vui v\u1ebb \u0111\u00f3ng thu\u1ebf. C\u00f2n c\u00e1ch l\u00e0m hi\u1ec7n nay c\u0169ng nh\u01b0 c\u00e1c ph\u01b0\u01a1ng \u00e1n \u0111\u1ec1 su\u1ea5t m\u1edbi c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh ng\u01b0\u1eddi d\u00e2n v\u1eabn v\u1eabn ch\u1ecbu thu\u1ebf n\u1eb7ng, \u0111i\u1ec1u n\u00e0y d\u1eabn \u0111\u1ebfn ng\u01b0\u1eddi d\u00e2n t\u00ecm c\u00e1ch l\u00e1ch thu\u1ebf, th\u1eadm ch\u00ed tr\u1ed1n thu\u1ebf\u201d, Lu\u1eadt s\u01b0 \u0110\u1ee9c th\u1eb3ng th\u1eafn cho bi\u1ebft.<\/em><\/p>\n

Hi\u1ec7n nay c\u00e1ch t\u00ednh thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n d\u1ef1a v\u00e0o Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 65\/2013 ng\u00e0y 27\/6\/2013, theo \u0111\u00f3 m\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n c\u01b0 tr\u00fa c\u00f3 thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng, t\u1eeb kinh doanh nh\u01b0 sau: Gi\u1ea3m tr\u1eeb cho b\u1ea3n th\u00e2n ng\u01b0\u1eddi n\u1ed9p thu\u1ebf l\u00e0 9.000.000 \u0111\u1ed3ng m\u1ed9t th\u00e1ng. Gi\u1ea3m tr\u1eeb cho m\u1ed7i ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c thu\u1ed9c di\u1ec7n \u0111\u01b0\u1ee3c gi\u1ea3m tr\u1eeb l\u00e0 3.600.000 \u0111\u1ed3ng m\u1ed9t th\u00e1ng.<\/p>\n

Do \u0111\u00f3, nh\u1eefng c\u00e1 nh\u00e2n c\u00f3 t\u1ed5ng thu nh\u1eadp l\u1edbn h\u01a1n s\u1ed1 ti\u1ec1n gi\u1ea3m tr\u1eeb gia c\u1ea3nh (9 tri\u1ec7u cho b\u1ea3n th\u00e2n + 3,6 tri\u1ec7u x s\u1ed1 ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c) v\u00e0 c\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb kh\u00e1c nh\u01b0 b\u1ea3o hi\u1ec3m y t\u1ebf b\u1eaft bu\u1ed9c, \u0111\u00f3ng g\u00f3p t\u1eeb thi\u1ec7n… m\u1edbi ph\u1ea3i \u0111\u00f3ng thu\u1ebf.<\/p>\n

Ho\u00e0ng Linh<\/strong>\/T\u1ea1p ch\u00ed SHTT<\/p>\n

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

S\u1edf h\u1ee9u tr\u00ed tu\u1ec7 (Kinh t\u1ebf) 10-01-2018:<\/em><\/strong><\/p>\n

https:\/\/tintucvietnam.vn\/sua-thue-thu-nhap-ca-nhan-tuong-giam-hoa-tang-nguoi-dan-phai-nop-thue-nhieu-hon-25211<\/a><\/em><\/p>\n

(494\/1.191)<\/em>","protected":false},"excerpt":{"rendered":"

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