{"id":15089,"date":"2018-01-30T09:44:58","date_gmt":"2018-01-30T02:44:58","guid":{"rendered":"https:\/\/anvilaw.com\/vi\/?p=15089"},"modified":"2025-02-12T17:16:54","modified_gmt":"2025-02-12T10:16:54","slug":"1-976","status":"publish","type":"post","link":"https:\/\/anvilaw.com\/vi\/1-976-tinh-thue-thu-nhap-thu-nhap-ca-nhan-giam-that-thu-tron-thue-hon-tang-thue\/","title":{"rendered":"1.976. T\u00ednh thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n: Gi\u1ea3m th\u1ea5t thu, tr\u1ed1n thu\u1ebf h\u01a1n t\u0103ng thu\u1ebf"},"content":{"rendered":"<strong>(VOV) &#8211; C\u0103n c\u1ee9 t\u00ednh thu\u1ebf, x\u00e1c \u0111\u1ecbnh m\u1ee9c ch\u1ecbu thu\u1ebf TNCN c\u1ea7n khoa h\u1ecdc, theo th\u00f4ng l\u1ec7 qu\u1ed1c t\u1ebf v\u00e0 ph\u00f9 h\u1ee3p v\u1edbi th\u1ef1c t\u1ebf Vi\u1ec7t Nam.<\/strong><\/p>\n<p>Lu\u1eadt thu\u1ebf TNCN \u0111\u01b0\u1ee3c coi l\u00e0 \u201cthu\u1ebf Vua\u201d, \u201cthu\u1ebf N\u1eef ho\u00e0ng\u201d v\u00ec Lu\u1eadt n\u00e0y khi \u0111i v\u00e0o cu\u1ed9c s\u1ed1ng t\u00e1c \u0111\u1ed9ng \u0111\u1ebfn r\u1ea5t nhi\u1ec1u \u0111\u1ed1i t\u01b0\u1ee3ng trong x\u00e3 h\u1ed9i v\u1ec1 nhi\u1ec1u m\u1eb7t. B\u00e0i tr\u01b0\u1edbc ch\u00fang t\u00f4i \u0111\u00e3 \u0111\u1ec1 c\u1eadp \u0111\u1ec1 xu\u1ea5t c\u00e1ch t\u00ednh thu\u1ebf TNCN m\u1edbi c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh, ph\u00e2n t\u00edch c\u1ee7a chuy\u00ean gia s\u1ebd g\u00f3p ph\u1ea7n gi\u1ea3i quy\u1ebft v\u1ea5n \u0111\u1ec1 n\u00e0y. Xung quanh \u0111\u1ec1 xu\u1ea5t s\u1eeda \u0111\u1ed5i, b\u1ed5 sung c\u1ee7a s\u1eafc thu\u1ebf n\u00e0y v\u1eabn \u0111ang khi\u1ebfn d\u01b0 lu\u1eadn quan t\u00e2m, trong \u0111\u00f3, \u0111a s\u1ed1 \u00fd ki\u1ebfn cho r\u1eb1ng c\u00f2n b\u1ea5t h\u1ee3p l\u00fd v\u00e0 kh\u00f4ng \u1ee7ng h\u1ed9.<\/p>\n<p><strong>Ng\u01b0\u1eddi d\u00e2n v\u1eabn \u201cn\u1eb7ng g\u00e1nh\u201d thu\u1ebf<\/strong><\/p>\n<p><em>\u0110\u00e1nh gi\u00e1 v\u1ec1 hai 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, Lu\u1eadt s\u01b0 Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c, Gi\u00e1m \u0111\u1ed1c C\u00f4ng ty Lu\u1eadt <span style=\"color: #993300;\">ANVI<\/span> cho r\u1eb1ng, nh\u1eefng \u0111\u1ec1 xu\u1ea5t \u0111i\u1ec1u ch\u1ec9nh thu\u1ebf c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh v\u1eabn b\u1ea5t h\u1ee3p l\u00fd, m\u1ee9c thu c\u00f2n cao.<\/em><\/p>\n<table>\n<tbody>\n<tr>\n<td width=\"490\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-14721 img-fluid img-fluid\" src=\"https:\/\/anvilaw.com\/wp-content\/uploads\/2022\/03\/2269.4.png\" alt=\"\" width=\"408\" height=\"272\" \/><\/td>\n<\/tr>\n<tr>\n<td width=\"490\"><em>LS Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c: &#8220;Thu\u1ebf su\u1ea5t c\u00e0ng cao, c\u00e0ng kh\u00f3 thu&#8221; (Ngu\u1ed3n \u1ea3nh: KT)<\/em><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><em>\u201cC\u00e1ch \u0111i\u1ec1u ch\u1ec9nh s\u1eafc thu\u1ebf hi\u1ec7n nay v\u1eabn mang t\u00ednh ch\u1ea5t t\u1eadn thu. B\u1ed9 T\u00e0i ch\u00ednh c\u1ea7n t\u0103ng thu, \u0111\u1eb7c bi\u1ec7t trong b\u1ed1i c\u1ea3nh chi kh\u00f4ng gi\u1ea3m th\u00ec ph\u1ea3i t\u0103ng, nh\u01b0ng t\u0103ng thu th\u1ebf n\u00e0o \u0111\u1ec3 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf th\u1ea5y c\u00f4ng b\u1eb1ng, tho\u1ea3i 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<p><em>Theo Lu\u1eadt s\u01b0 \u0110\u1ee9c, th\u1eddi gian qua, t\u00ecnh tr\u1ea1ng \u201cn\u00e9\u201d thu\u1ebf, \u201cl\u00e1ch\u201d thu\u1ebf v\u1eabn c\u00f2n kh\u00e1 ph\u1ed5 bi\u1ebfn. N\u1ebfu ti\u1ebfp t\u1ee5c t\u0103ng thu\u1ebf TNCN, t\u00ecnh tr\u1ea1ng ti\u00eau c\u1ef1c n\u00e0y c\u00f3 th\u1ec3 s\u1ebd c\u00f2n t\u0103ng.<\/em><\/p>\n<p><em>\u201cV\u00ec m\u1ee9c thu\u1ebf cao v\u00e0 b\u1ea5t h\u1ee3p l\u00fd n\u00ean ng\u01b0\u1eddi ta m\u1edbi ph\u1ea3i t\u00ecm m\u1ecdi c\u00e1ch \u0111\u1ec3 \u201cn\u00e9\u201d, \u201cl\u00e1ch\u201d, \u201ctr\u1ed1n\u201d thu\u1ebf. \u0110\u1eb7c bi\u1ec7t, nh\u00f3m thu nh\u1eadp cao th\u01b0\u1eddng d\u00f9ng c\u00e1ch chi tr\u1ea3 l\u01b0\u01a1ng, th\u01b0\u1edfng kh\u00f4ng qua s\u1ed5 s\u00e1ch, gi\u1ea5y t\u1edd \u0111\u1ec3 \u201cl\u00e1ch\u201d, n\u00ean d\u1eabn \u0111\u1ebfn t\u00ecnh tr\u1ea1ng ng\u01b0\u1eddi thu nh\u1eadp kh\u00f4ng cao, c\u00f3 nhi\u1ec1u nhu c\u1ea7u chi ti\u00eau cho b\u1ea3n th\u00e2n, gia \u0111\u00ecnh, h\u1ecdc t\u1eadp, ch\u1eefa b\u1ec7nh\u2026 nh\u01b0ng v\u1eabn ph\u1ea3i n\u1ed9p thu\u1ebf nhi\u1ec1u, trong khi ng\u01b0\u1eddi thu nh\u1eadp th\u1ef1c s\u1ef1 cao l\u1ea1i n\u1ed9p thu\u1ebf \u00edt ho\u1eb7c th\u1eadm ch\u00ed kh\u00f4ng ph\u1ea3i n\u1ed9p thu\u1ebf\u201d, Lu\u1eadt s\u01b0 \u0110\u1ee9c ph\u00e2n t\u00edch.<\/em><\/p>\n<p><em>Lu\u1eadt s\u01b0 Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c cho r\u1eb1ng, ph\u1ea3i c\u00f4ng b\u1eb1ng khi x\u00e1c \u0111\u1ecbnh c\u00e1c kho\u1ea3n thu nh\u1eadp ch\u1ecbu thu\u1ebf, kh\u00f4ng ch\u1ecbu thu\u1ebf, mi\u1ec5n thu\u1ebf m\u1ed9t c\u00e1ch r\u00f5 r\u00e0ng, minh b\u1ea1ch. Ph\u01b0\u01a1ng \u00e1n n\u1ed9p thu\u1ebf TNCN th\u1eddi gian t\u1edbi ph\u1ea3i h\u01b0\u1edbng d\u1eabn th\u1eadt c\u1ee5 th\u1ec3 c\u00e1ch x\u00e1c \u0111\u1ecbnh \u0111\u1ec3 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf, c\u01a1 quan thu\u1ebf c\u00f9ng hi\u1ec3u th\u1ed1ng nh\u1ea5t kho\u1ea3n n\u00e0o ch\u1ecbu thu\u1ebf, kh\u00f4ng ch\u1ecbu thu\u1ebf. B\u00ean c\u1ea1nh \u0111\u00f3, n\u00ean \u0111\u01a1n gi\u1ea3n b\u1eadc thu\u1ebf, gi\u1ea3m m\u1ee9c thu v\u1ec1 m\u1ee9c h\u1ee3p l\u00fd th\u00ec ng\u01b0\u1eddi d\u00e2n s\u1ebd s\u1eb5n s\u00e0ng v\u00e0 vui v\u1ebb \u0111\u00f3ng thu\u1ebf.<\/em><\/p>\n<p><em>\u00a0\u201cC\u00e1ch l\u00e0m hi\u1ec7n nay c\u0169ng nh\u01b0 c\u00e1c ph\u01b0\u01a1ng \u00e1n \u0111\u1ec1 xu\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. Theo t\u00f4i, t\u00ednh thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n n\u00ean 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<p><em>\u0110\u1ec3 thu \u0111\u01b0\u1ee3c nhi\u1ec1u thu\u1ebf n\u00ean 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<p><em>\u201cM\u1ee9c thu v\u1edbi \u0111\u1ed1i t\u01b0\u1ee3ng thu nh\u1eadp trung b\u00ecnh hi\u1ec7n nay dao \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.\u201d, Lu\u1eadt s\u01b0 \u0110\u1ee9c th\u1eb3ng th\u1eafn cho bi\u1ebft.<\/em><\/p>\n<p><strong>Ph\u1ea3i c\u00f4ng b\u1eb1ng, minh b\u1ea1ch<\/strong><\/p>\n<p>T\u0103ng thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n kh\u00f4ng ph\u1ea3i l\u00e0 gi\u1ea3i ph\u00e1p duy nh\u1ea5t cho v\u1ea5n \u0111\u1ec1 t\u00e0i ch\u00ednh qu\u1ed1c gia, b\u1edfi n\u00f3 kh\u00f4ng gi\u1ea3i quy\u1ebft \u0111\u01b0\u1ee3c tri\u1ec7t \u0111\u1ec3 v\u1ea5n \u0111\u1ec1, kh\u00f4ng th\u00fac \u0111\u1ea9y t\u0103ng n\u0103ng su\u1ea5t lao \u0111\u1ed9ng v\u00e0 kh\u00f4ng c\u1ea3i thi\u1ec7n \u0111\u01b0\u1ee3c \u0111\u1eddi s\u1ed1ng c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng \u2013 l\u1ef1c l\u01b0\u1ee3ng c\u1ed1t y\u1ebfu nh\u1ea5t th\u00fac \u0111\u1ea9y s\u1ef1 ph\u00e1t tri\u1ec3n kinh t\u1ebf &#8211; x\u00e3 h\u1ed9i. TS L\u01b0u B\u00edch H\u1ed3, nguy\u00ean Vi\u1ec7n Tr\u01b0\u1edfng Vi\u1ec7n Chi\u1ebfn l\u01b0\u1ee3c ph\u00e1t tri\u1ec3n cho r\u1eb1ng, thay v\u00ec t\u0103ng thu\u1ebf, vi\u1ec7c quan tr\u1ecdng c\u1ea7n l\u00e0m l\u00e0 ph\u1ea3i t\u1eadp trung v\u00e0o ba v\u1ea5n \u0111\u1ec1: tr\u00e1nh th\u1ea5t thu thu\u1ebf, l\u00e3ng ph\u00ed v\u00e0 tham nh\u0169ng.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-medium wp-image-15090 img-fluid img-fluid\" src=\"https:\/\/anvilaw.com\/wp-content\/uploads\/2022\/03\/14-2-450x281.png\" alt=\"\" width=\"450\" height=\"281\" srcset=\"https:\/\/anvilaw.com\/wp-content\/uploads\/2022\/03\/14-2-450x281.png 450w, https:\/\/anvilaw.com\/wp-content\/uploads\/2022\/03\/14-2.png 490w\" sizes=\"auto, (max-width: 450px) 100vw, 450px\" \/><\/p>\n<p><em>TS L\u01b0u B\u00edch H\u1ed3: &#8220;C\u1ea7n tr\u00e1nh th\u1ea5t thu thu\u1ebf, l\u00e3ng ph\u00ed v\u00e0 tham nh\u0169ng thay v\u00ec t\u0103ng thu\u1ebf&#8221; (\u1ea2nh minh h\u1ecda: KT)<\/em><\/p>\n<p>Theo \u00fd ki\u1ebfn c\u1ee7a nhi\u1ec1u chuy\u00ean gia, tr\u01b0\u1edbc khi B\u1ed9 T\u00e0i ch\u00ednh ngh\u0129 t\u1edbi \u201cl\u1ef1a ch\u1ecdn d\u1ec5 th\u1ef1c hi\u1ec7n\u201d l\u00e0 t\u0103ng thu\u1ebf \u0111\u1ec3 b\u00f9 h\u1ee5t thu, tr\u01b0\u1edbc ti\u00ean b\u1ed9 n\u00e0y n\u00ean c\u00f3 gi\u1ea3i ph\u00e1p hi\u1ec7u qu\u1ea3 thu h\u1ed3i n\u1ee3 thu\u1ebf, ch\u1ed1ng th\u1ea5t thu, tr\u1ed1n thu\u1ebf, \u201cchia ch\u00e1c\u201d thu\u1ebf\u2026 Ch\u1ec9 t\u00ednh t\u1edbi th\u00e1ng 5\/2017, t\u1ed5ng s\u1ed1 ti\u1ec1n n\u1ee3 thu\u1ebf \u0111\u00e3 l\u00ean t\u1edbi 75.534 t\u1ef7 \u0111\u1ed3ng (g\u1ea5p \u0111\u00f4i s\u1ed1 h\u1ee5t thu do gi\u1ea3m thu\u1ebf nh\u1eadp kh\u1ea9u trong n\u0103m 2018), \u0111\u00f3 l\u00e0 ch\u01b0a t\u00ednh ti\u1ec1n thu\u1ebf n\u1ee3 \u0111\u00e3 n\u1ed9p ng\u00e2n s\u00e1ch \u0111ang ch\u1edd \u0111i\u1ec1u ch\u1ec9nh, ti\u1ec1n thu\u1ebf n\u1ee3 \u0111ang x\u1eed l\u00fd v\u00e0 ti\u1ec1n thu\u1ebf n\u1ee3 \u0111ang khi\u1ebfu n\u1ea1i. T\u1ed5ng s\u1ed1 n\u1ee3 thu\u1ebf n\u00e0y b\u1eb1ng 6,2% t\u1ed5ng thu ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc. Trong \u0111\u00f3, s\u1ed1 ti\u1ec1n thu\u1ebf n\u1ee3 tr\u00ean 90 ng\u00e0y (c\u00f3 kh\u1ea3 n\u0103ng thu h\u1ed3i) l\u00e0 48.207 t\u1ef7 \u0111\u1ed3ng (b\u1eb1ng 4% t\u1ed5ng thu ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc).<\/p>\n<p>TS L\u01b0u B\u00edch H\u1ed3 cho r\u1eb1ng, ch\u1ec9 c\u1ea7n B\u1ed9 T\u00e0i ch\u00ednh thu h\u1ed3i \u0111\u01b0\u1ee3c s\u1ed1 n\u1ee3 thu\u1ebf c\u00f3 kh\u1ea3 n\u0103ng thu h\u1ed3i, ch\u1ed1ng th\u1ea5t thu thu\u1ebf hi\u1ec7u qu\u1ea3 v\u00e0 th\u1ef1c hi\u1ec7n thu thu\u1ebf c\u00f4ng b\u1eb1ng, minh b\u1ea1ch, th\u00ec s\u1ed1 h\u1ee5t thu t\u1eeb gi\u1ea3m thu\u1ebf xu\u1ea5t nh\u1eadp kh\u1ea9u trong n\u0103m 2018 s\u1ebd \u0111\u01b0\u1ee3c b\u00f9 \u0111\u1eafp, ch\u01b0a th\u1ef1c s\u1ef1 c\u1ea7n t\u1edbi t\u0103ng thu\u1ebf TNCN.<\/p>\n<p>\u201cC\u01a1 quan thu\u1ebf c\u1ea7n minh b\u1ea1ch c\u00e1c kho\u1ea3n ch\u1ecbu thu\u1ebf, kh\u00f4ng ch\u1ecbu thu\u1ebf, mi\u1ec5n thu\u1ebf, thu \u0111\u01b0\u1ee3c kho\u1ea3n g\u00ec th\u00ec k\u00ea ra, tr\u00e1nh n\u00f3i l\u1ea5p l\u1eedng. Bi\u1ec7n ph\u00e1p qu\u1ea3n l\u00fd thu\u1ebf ph\u1ea3i khoa h\u1ecdc, ki\u1ec3m so\u00e1t t\u1ed1t thu nh\u1eadp c\u1ee7a c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf. B\u00ean c\u1ea1nh \u0111\u00f3, tr\u00e1nh l\u1ea1m thu tr\u01b0\u1edbc, ho\u00e0n thu\u1ebf sau ch\u1eadm tr\u1ec5; \u0111\u1ed3ng th\u1eddi, c\u1ea7n c\u00f3 quy \u0111\u1ecbnh qu\u1ea3n l\u00fd thu thu\u1ebf TNCN ki\u1ec3m so\u00e1t chi ti\u00eau c\u1ee7a c\u00e1 nh\u00e2n, x\u00e1c \u0111\u1ecbnh ngu\u1ed3n thu t\u1ea1i ngu\u1ed3n, tr\u00e1nh th\u1ea3 g\u00e0 ra \u0111u\u1ed5i\u201d, TS L\u01b0u B\u00edch H\u1ed3 khuy\u1ebfn ngh\u1ecb.<\/p>\n<p>B\u1ed9 T\u00e0i ch\u00ednh \u0111ang nghi\u00eang v\u1ec1 m\u1ed9t ph\u01b0\u01a1ng \u00e1n t\u00ednh thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n m\u1edbi c\u00f3 th\u1ec3 gi\u00fap ng\u00e2n s\u00e1ch t\u0103ng ngu\u1ed3n thu th\u00eam 500 t\u1ef7 \u0111\u1ed3ng.<\/p>\n<p><strong>C\u1ea9m T\u00fa\/VOV.VN<\/strong><\/p>\n<p><em>(549\/1.160)<\/em><\/p>\n<p><strong>T\u00ednh thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n: Gi\u1ea3m th\u1ea5t thu, tr\u1ed1n thu\u1ebf h\u01a1n t\u0103ng thu\u1ebf<\/strong><\/p>\n<p><strong>VOV.VN &#8211; C\u0103n c\u1ee9 t\u00ednh thu\u1ebf, x\u00e1c \u0111\u1ecbnh m\u1ee9c ch\u1ecbu thu\u1ebf TNCN c\u1ea7n khoa h\u1ecdc, theo th\u00f4ng l\u1ec7 qu\u1ed1c t\u1ebf v\u00e0 ph\u00f9 h\u1ee3p v\u1edbi th\u1ef1c t\u1ebf Vi\u1ec7t Nam.<\/strong><\/p>\n<p>Lu\u1eadt thu\u1ebf TNCN \u0111\u01b0\u1ee3c coi l\u00e0 \u201cthu\u1ebf Vua\u201d, \u201cthu\u1ebf N\u1eef ho\u00e0ng\u201d v\u00ec Lu\u1eadt n\u00e0y khi \u0111i v\u00e0o cu\u1ed9c s\u1ed1ng t\u00e1c \u0111\u1ed9ng \u0111\u1ebfn r\u1ea5t nhi\u1ec1u \u0111\u1ed1i t\u01b0\u1ee3ng trong x\u00e3 h\u1ed9i v\u1ec1 nhi\u1ec1u m\u1eb7t. B\u00e0i tr\u01b0\u1edbc ch\u00fang t\u00f4i \u0111\u00e3 \u0111\u1ec1 c\u1eadp \u0111\u1ec1 xu\u1ea5t c\u00e1ch t\u00ednh thu\u1ebf TNCN m\u1edbi c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh, ph\u00e2n t\u00edch c\u1ee7a chuy\u00ean gia s\u1ebd g\u00f3p ph\u1ea7n gi\u1ea3i quy\u1ebft v\u1ea5n \u0111\u1ec1 n\u00e0y. Xung quanh \u0111\u1ec1 xu\u1ea5t s\u1eeda \u0111\u1ed5i, b\u1ed5 sung c\u1ee7a s\u1eafc thu\u1ebf n\u00e0y v\u1eabn \u0111ang khi\u1ebfn d\u01b0 lu\u1eadn quan t\u00e2m, trong \u0111\u00f3, \u0111a s\u1ed1 \u00fd ki\u1ebfn cho r\u1eb1ng c\u00f2n b\u1ea5t h\u1ee3p l\u00fd v\u00e0 kh\u00f4ng \u1ee7ng h\u1ed9.<\/p>\n<p><strong>Ng\u01b0\u1eddi d\u00e2n v\u1eabn \u201cn\u1eb7ng g\u00e1nh\u201d thu\u1ebf<\/strong><\/p>\n<p><em>\u0110\u00e1nh gi\u00e1 v\u1ec1 hai 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, Lu\u1eadt s\u01b0 Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c, Gi\u00e1m \u0111\u1ed1c C\u00f4ng ty Lu\u1eadt ANVI,\u00a0 cho r\u1eb1ng, nh\u1eefng \u0111\u1ec1 xu\u1ea5t \u0111i\u1ec1u ch\u1ec9nh thu\u1ebf c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh v\u1eabn b\u1ea5t h\u1ee3p l\u00fd, m\u1ee9c thu c\u00f2n cao.<\/em><\/p>\n<table>\n<tbody>\n<tr>\n<td width=\"490\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-14721 img-fluid img-fluid\" src=\"https:\/\/anvilaw.com\/wp-content\/uploads\/2022\/03\/2269.4.png\" alt=\"\" width=\"408\" height=\"272\" \/><\/td>\n<\/tr>\n<tr>\n<td width=\"490\"><em>LS Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c: &#8220;Thu\u1ebf su\u1ea5t c\u00e0ng cao, c\u00e0ng kh\u00f3 thu&#8221; (Ngu\u1ed3n \u1ea3nh: KT)<\/em><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><em>\u201cC\u00e1ch \u0111i\u1ec1u ch\u1ec9nh s\u1eafc thu\u1ebf hi\u1ec7n nay v\u1eabn mang t\u00ednh ch\u1ea5t t\u1eadn thu. B\u1ed9 T\u00e0i ch\u00ednh c\u1ea7n t\u0103ng thu, \u0111\u1eb7c bi\u1ec7t trong b\u1ed1i c\u1ea3nh chi kh\u00f4ng gi\u1ea3m th\u00ec ph\u1ea3i t\u0103ng, nh\u01b0ng t\u0103ng thu th\u1ebf n\u00e0o \u0111\u1ec3 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf th\u1ea5y c\u00f4ng b\u1eb1ng, tho\u1ea3i 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<p><em>Theo Lu\u1eadt s\u01b0 \u0110\u1ee9c, th\u1eddi gian qua, t\u00ecnh tr\u1ea1ng \u201cn\u00e9\u201d thu\u1ebf, \u201cl\u00e1ch\u201d thu\u1ebf v\u1eabn c\u00f2n kh\u00e1 ph\u1ed5 bi\u1ebfn. N\u1ebfu ti\u1ebfp t\u1ee5c t\u0103ng thu\u1ebf TNCN, t\u00ecnh tr\u1ea1ng ti\u00eau c\u1ef1c n\u00e0y c\u00f3 th\u1ec3 s\u1ebd c\u00f2n t\u0103ng.<\/em><\/p>\n<p><em>\u201cV\u00ec m\u1ee9c thu\u1ebf cao v\u00e0 b\u1ea5t h\u1ee3p l\u00fd n\u00ean ng\u01b0\u1eddi ta m\u1edbi ph\u1ea3i t\u00ecm m\u1ecdi c\u00e1ch \u0111\u1ec3 \u201cn\u00e9\u201d, \u201cl\u00e1ch\u201d, \u201ctr\u1ed1n\u201d thu\u1ebf. \u0110\u1eb7c bi\u1ec7t, nh\u00f3m thu nh\u1eadp cao th\u01b0\u1eddng d\u00f9ng c\u00e1ch chi tr\u1ea3 l\u01b0\u01a1ng, th\u01b0\u1edfng kh\u00f4ng qua s\u1ed5 s\u00e1ch, gi\u1ea5y t\u1edd \u0111\u1ec3 \u201cl\u00e1ch\u201d, n\u00ean d\u1eabn \u0111\u1ebfn t\u00ecnh tr\u1ea1ng ng\u01b0\u1eddi thu nh\u1eadp kh\u00f4ng cao, c\u00f3 nhi\u1ec1u nhu c\u1ea7u chi ti\u00eau cho b\u1ea3n th\u00e2n, gia \u0111\u00ecnh, h\u1ecdc t\u1eadp, ch\u1eefa b\u1ec7nh\u2026 nh\u01b0ng v\u1eabn ph\u1ea3i n\u1ed9p thu\u1ebf nhi\u1ec1u, trong khi ng\u01b0\u1eddi thu nh\u1eadp th\u1ef1c s\u1ef1 cao l\u1ea1i n\u1ed9p thu\u1ebf \u00edt ho\u1eb7c th\u1eadm ch\u00ed kh\u00f4ng ph\u1ea3i n\u1ed9p thu\u1ebf\u201d, Lu\u1eadt s\u01b0 \u0110\u1ee9c ph\u00e2n t\u00edch.<\/em><\/p>\n<p><em>Lu\u1eadt s\u01b0 Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c cho r\u1eb1ng, ph\u1ea3i c\u00f4ng b\u1eb1ng khi x\u00e1c \u0111\u1ecbnh c\u00e1c kho\u1ea3n thu nh\u1eadp ch\u1ecbu thu\u1ebf, kh\u00f4ng ch\u1ecbu thu\u1ebf, mi\u1ec5n thu\u1ebf m\u1ed9t c\u00e1ch r\u00f5 r\u00e0ng, minh b\u1ea1ch. Ph\u01b0\u01a1ng \u00e1n n\u1ed9p thu\u1ebf TNCN th\u1eddi gian t\u1edbi ph\u1ea3i h\u01b0\u1edbng d\u1eabn th\u1eadt c\u1ee5 th\u1ec3 c\u00e1ch x\u00e1c \u0111\u1ecbnh \u0111\u1ec3 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf, c\u01a1 quan thu\u1ebf c\u00f9ng hi\u1ec3u th\u1ed1ng nh\u1ea5t kho\u1ea3n n\u00e0o ch\u1ecbu thu\u1ebf, kh\u00f4ng ch\u1ecbu thu\u1ebf. B\u00ean c\u1ea1nh \u0111\u00f3, n\u00ean \u0111\u01a1n gi\u1ea3n b\u1eadc thu\u1ebf, gi\u1ea3m m\u1ee9c thu v\u1ec1 m\u1ee9c h\u1ee3p l\u00fd th\u00ec ng\u01b0\u1eddi d\u00e2n s\u1ebd s\u1eb5n s\u00e0ng v\u00e0 vui v\u1ebb \u0111\u00f3ng thu\u1ebf.<\/em><\/p>\n<p><em>\u00a0\u201cC\u00e1ch l\u00e0m hi\u1ec7n nay c\u0169ng nh\u01b0 c\u00e1c ph\u01b0\u01a1ng \u00e1n \u0111\u1ec1 xu\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. Theo t\u00f4i, t\u00ednh thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n n\u00ean 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<p><em>\u0110\u1ec3 thu \u0111\u01b0\u1ee3c nhi\u1ec1u thu\u1ebf n\u00ean 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<p><em>\u201cM\u1ee9c thu v\u1edbi \u0111\u1ed1i t\u01b0\u1ee3ng thu nh\u1eadp trung b\u00ecnh hi\u1ec7n nay dao \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.\u201d, Lu\u1eadt s\u01b0 \u0110\u1ee9c th\u1eb3ng th\u1eafn cho bi\u1ebft.<\/em><\/p>\n<p><strong>Ph\u1ea3i c\u00f4ng b\u1eb1ng, minh b\u1ea1ch<\/strong><\/p>\n<p>T\u0103ng thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n kh\u00f4ng ph\u1ea3i l\u00e0 gi\u1ea3i ph\u00e1p duy nh\u1ea5t cho v\u1ea5n \u0111\u1ec1 t\u00e0i ch\u00ednh qu\u1ed1c gia, b\u1edfi n\u00f3 kh\u00f4ng gi\u1ea3i quy\u1ebft \u0111\u01b0\u1ee3c tri\u1ec7t \u0111\u1ec3 v\u1ea5n \u0111\u1ec1, kh\u00f4ng th\u00fac \u0111\u1ea9y t\u0103ng n\u0103ng su\u1ea5t lao \u0111\u1ed9ng v\u00e0 kh\u00f4ng c\u1ea3i thi\u1ec7n \u0111\u01b0\u1ee3c \u0111\u1eddi s\u1ed1ng c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng \u2013 l\u1ef1c l\u01b0\u1ee3ng c\u1ed1t y\u1ebfu nh\u1ea5t th\u00fac \u0111\u1ea9y s\u1ef1 ph\u00e1t tri\u1ec3n kinh t\u1ebf &#8211; x\u00e3 h\u1ed9i. TS L\u01b0u B\u00edch H\u1ed3, nguy\u00ean Vi\u1ec7n Tr\u01b0\u1edfng Vi\u1ec7n Chi\u1ebfn l\u01b0\u1ee3c ph\u00e1t tri\u1ec3n cho r\u1eb1ng, thay v\u00ec t\u0103ng thu\u1ebf, vi\u1ec7c quan tr\u1ecdng c\u1ea7n l\u00e0m l\u00e0 ph\u1ea3i t\u1eadp trung v\u00e0o ba v\u1ea5n \u0111\u1ec1: tr\u00e1nh th\u1ea5t thu thu\u1ebf, l\u00e3ng ph\u00ed v\u00e0 tham nh\u0169ng.<\/p>\n<p><em>TS L\u01b0u B\u00edch H\u1ed3: &#8220;C\u1ea7n tr\u00e1nh th\u1ea5t thu thu\u1ebf, l\u00e3ng ph\u00ed v\u00e0 tham nh\u0169ng thay v\u00ec t\u0103ng thu\u1ebf&#8221; (\u1ea2nh minh h\u1ecda: KT)<\/em><\/p>\n<p>Theo \u00fd ki\u1ebfn c\u1ee7a nhi\u1ec1u chuy\u00ean gia, tr\u01b0\u1edbc khi B\u1ed9 T\u00e0i ch\u00ednh ngh\u0129 t\u1edbi \u201cl\u1ef1a ch\u1ecdn d\u1ec5 th\u1ef1c hi\u1ec7n\u201d l\u00e0 t\u0103ng thu\u1ebf \u0111\u1ec3 b\u00f9 h\u1ee5t thu, tr\u01b0\u1edbc ti\u00ean b\u1ed9 n\u00e0y n\u00ean c\u00f3 gi\u1ea3i ph\u00e1p hi\u1ec7u qu\u1ea3 thu h\u1ed3i n\u1ee3 thu\u1ebf, ch\u1ed1ng th\u1ea5t thu, tr\u1ed1n thu\u1ebf, \u201cchia ch\u00e1c\u201d thu\u1ebf\u2026 Ch\u1ec9 t\u00ednh t\u1edbi th\u00e1ng 5\/2017, t\u1ed5ng s\u1ed1 ti\u1ec1n n\u1ee3 thu\u1ebf \u0111\u00e3 l\u00ean t\u1edbi 75.534 t\u1ef7 \u0111\u1ed3ng (g\u1ea5p \u0111\u00f4i s\u1ed1 h\u1ee5t thu do gi\u1ea3m thu\u1ebf nh\u1eadp kh\u1ea9u trong n\u0103m 2018), \u0111\u00f3 l\u00e0 ch\u01b0a t\u00ednh ti\u1ec1n thu\u1ebf n\u1ee3 \u0111\u00e3 n\u1ed9p ng\u00e2n s\u00e1ch \u0111ang ch\u1edd \u0111i\u1ec1u ch\u1ec9nh, ti\u1ec1n thu\u1ebf n\u1ee3 \u0111ang x\u1eed l\u00fd v\u00e0 ti\u1ec1n thu\u1ebf n\u1ee3 \u0111ang khi\u1ebfu n\u1ea1i. T\u1ed5ng s\u1ed1 n\u1ee3 thu\u1ebf n\u00e0y b\u1eb1ng 6,2% t\u1ed5ng thu ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc. Trong \u0111\u00f3, s\u1ed1 ti\u1ec1n thu\u1ebf n\u1ee3 tr\u00ean 90 ng\u00e0y (c\u00f3 kh\u1ea3 n\u0103ng thu h\u1ed3i) l\u00e0 48.207 t\u1ef7 \u0111\u1ed3ng (b\u1eb1ng 4% t\u1ed5ng thu ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc).<\/p>\n<p>TS L\u01b0u B\u00edch H\u1ed3 cho r\u1eb1ng, ch\u1ec9 c\u1ea7n B\u1ed9 T\u00e0i ch\u00ednh thu h\u1ed3i \u0111\u01b0\u1ee3c s\u1ed1 n\u1ee3 thu\u1ebf c\u00f3 kh\u1ea3 n\u0103ng thu h\u1ed3i, ch\u1ed1ng th\u1ea5t thu thu\u1ebf hi\u1ec7u qu\u1ea3 v\u00e0 th\u1ef1c hi\u1ec7n thu thu\u1ebf c\u00f4ng b\u1eb1ng, minh b\u1ea1ch, th\u00ec s\u1ed1 h\u1ee5t thu t\u1eeb gi\u1ea3m thu\u1ebf xu\u1ea5t nh\u1eadp kh\u1ea9u trong n\u0103m 2018 s\u1ebd \u0111\u01b0\u1ee3c b\u00f9 \u0111\u1eafp, ch\u01b0a th\u1ef1c s\u1ef1 c\u1ea7n t\u1edbi t\u0103ng thu\u1ebf TNCN.<\/p>\n<p>\u201cC\u01a1 quan thu\u1ebf c\u1ea7n minh b\u1ea1ch c\u00e1c kho\u1ea3n ch\u1ecbu thu\u1ebf, kh\u00f4ng ch\u1ecbu thu\u1ebf, mi\u1ec5n thu\u1ebf, thu \u0111\u01b0\u1ee3c kho\u1ea3n g\u00ec th\u00ec k\u00ea ra, tr\u00e1nh n\u00f3i l\u1ea5p l\u1eedng. Bi\u1ec7n ph\u00e1p qu\u1ea3n l\u00fd thu\u1ebf ph\u1ea3i khoa h\u1ecdc, ki\u1ec3m so\u00e1t t\u1ed1t thu nh\u1eadp c\u1ee7a c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf. B\u00ean c\u1ea1nh \u0111\u00f3, tr\u00e1nh l\u1ea1m thu tr\u01b0\u1edbc, ho\u00e0n thu\u1ebf sau ch\u1eadm tr\u1ec5; \u0111\u1ed3ng th\u1eddi, c\u1ea7n c\u00f3 quy \u0111\u1ecbnh qu\u1ea3n l\u00fd thu thu\u1ebf TNCN ki\u1ec3m so\u00e1t chi ti\u00eau c\u1ee7a c\u00e1 nh\u00e2n, x\u00e1c \u0111\u1ecbnh ngu\u1ed3n thu t\u1ea1i ngu\u1ed3n, tr\u00e1nh th\u1ea3 g\u00e0 ra \u0111u\u1ed5i\u201d, TS L\u01b0u B\u00edch H\u1ed3 khuy\u1ebfn ngh\u1ecb.<\/p>\n<p>B\u1ed9 T\u00e0i ch\u00ednh \u0111ang nghi\u00eang v\u1ec1 m\u1ed9t ph\u01b0\u01a1ng \u00e1n t\u00ednh thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n m\u1edbi c\u00f3 th\u1ec3 gi\u00fap ng\u00e2n s\u00e1ch t\u0103ng ngu\u1ed3n thu th\u00eam 500 t\u1ef7 \u0111\u1ed3ng.<\/p>\n<p><strong>C\u1ea9m T\u00fa\/VOV.VN<\/strong><\/p>\n<p>\u2014\u2014\u2014\u2014-<\/p>\n<p><strong><em>VOV (Kinh t\u1ebf) 30-01-2018:<\/em><\/strong><\/p>\n<p><em><a href=\"https:\/\/vov.vn\/kinh-te\/tinh-thue-thu-nhap-ca-nhan-giam-that-thu-tron-thue-hon-tang-thue-724170.vov\">https:\/\/vov.vn\/kinh-te\/tinh-thue-thu-nhap-ca-nhan-giam-that-thu-tron-thue-hon-tang-thue-724170.vov<\/a><\/em><\/p>\n<p><em>(549\/1.160)<\/em>","protected":false},"excerpt":{"rendered":"<p>(VOV) &#8211; C\u0103n c\u1ee9 t\u00ednh thu\u1ebf, x\u00e1c \u0111\u1ecbnh m\u1ee9c ch\u1ecbu thu\u1ebf TNCN c\u1ea7n khoa h\u1ecdc, theo th\u00f4ng l\u1ec7 qu\u1ed1c t\u1ebf v\u00e0 ph\u00f9 h\u1ee3p v\u1edbi th\u1ef1c t\u1ebf Vi\u1ec7t Nam. Lu\u1eadt thu\u1ebf TNCN \u0111\u01b0\u1ee3c coi l\u00e0 \u201cthu\u1ebf Vua\u201d, \u201cthu\u1ebf N\u1eef ho\u00e0ng\u201d v\u00ec Lu\u1eadt n\u00e0y khi \u0111i v\u00e0o cu\u1ed9c s\u1ed1ng t\u00e1c \u0111\u1ed9ng \u0111\u1ebfn r\u1ea5t nhi\u1ec1u \u0111\u1ed1i t\u01b0\u1ee3ng trong [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":14721,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[27,26],"tags":[],"class_list":["post-15089","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-interviews","category-legal-media"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.9 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>1.976. 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