{"id":16028,"date":"2011-11-18T14:48:48","date_gmt":"2011-11-18T07:48:48","guid":{"rendered":"https:\/\/anvilaw.com\/vi\/?p=16028"},"modified":"2022-03-24T14:50:56","modified_gmt":"2022-03-24T07:50:56","slug":"123-nen-dieu-chinh-lai-cac-bac-thue-thu-nhap-ca-nhan","status":"publish","type":"post","link":"https:\/\/anvilaw.com\/vi\/123-nen-dieu-chinh-lai-cac-bac-thue-thu-nhap-ca-nhan\/","title":{"rendered":"123. N\u00ean \u0111i\u1ec1u ch\u1ec9nh l\u1ea1i c\u00e1c b\u1eadc thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n"},"content":{"rendered":"<strong>(<\/strong><strong>\u0110T<\/strong><strong>) <\/strong><strong>&#8211; <\/strong><strong>\u201cNhi\u1ec1u quy \u0111\u1ecbnh trong Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n thi\u1ebfu c\u00f4ng b\u1eb1ng, kh\u00f4ng h\u1ee3p l\u00fd, n\u1ebfu kh\u00f4ng s\u1edbm s\u1eeda \u0111\u1ed5i, b\u1ed5 sung s\u1ebd g\u00e2y b\u1ea5t b\u00ecnh cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf\u201d, \u00f4ng Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c, Ph\u00f3 t\u1ed5ng gi\u00e1m \u0111\u1ed1c Maritime Bank, \u0111\u1ea1i di\u1ec7n cho Hi\u1ec7p h\u1ed9i Ng\u00e2n h\u00e0ng Vi\u1ec7t Nam nh\u1eadn \u0111\u1ecbnh.<\/strong><\/p>\n<p><strong><em> <img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-16030 img-fluid img-fluid\" src=\"https:\/\/anvilaw.com\/wp-content\/uploads\/2022\/03\/1-20.jpg\" alt=\"\" width=\"300\" height=\"240\" \/><\/em><\/strong><\/p>\n<p><strong>Th\u01b0a \u00f4ng, c\u00f3 nhi\u1ec1u \u00fd ki\u1ebfn cho r\u1eb1ng, m\u1ee9c thu nh\u1eadp kh\u1edfi \u0111i\u1ec3m ph\u1ea3i n\u1ed9p thu\u1ebf 4 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng l\u00e0 qu\u00e1 th\u1ea5p, ng\u01b0\u1eddi d\u00e2n kh\u00f4ng \u0111\u1ee7 s\u1ed1ng m\u00e0 v\u1eabn ph\u1ea3i n\u1ed9p thu\u1ebf l\u00e0 h\u1ebft s\u1ee9c v\u00f4 l\u00fd?<\/strong><\/p>\n<p>T\u00f4i ngh\u0129 r\u1eb1ng, m\u1ee9c kh\u1edfi \u0111i\u1ec3m ch\u1ecbu thu\u1ebf hi\u1ec7n nay l\u00e0 h\u1ee3p l\u00fd, b\u1edfi v\u1edbi m\u1ee9c kh\u1edfi \u0111i\u1ec3m 4 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng, n\u1ebfu kh\u00f4ng ph\u1ea3i nu\u00f4i ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c th\u00ec c\u00e1 nh\u00e2n c\u00f3 thu nh\u1eadp 10 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng, m\u1ed7i th\u00e1ng c\u0169ng ch\u1ec9 ph\u1ea3i n\u1ed9p 350.000 \u0111\u1ed3ng. Tuy nhi\u00ean, b\u1ea5t h\u1ee3p l\u00fd n\u1eb1m \u1edf nhi\u1ec1u v\u1ea5n \u0111\u1ec1 kh\u00e1c.<\/p>\n<p><strong>\u1ede nh\u1eefng v\u1ea5n \u0111\u1ec1 n\u00e0o, th\u01b0a \u00f4ng?<\/strong><\/p>\n<p>M\u1ee9c thu\u1ebf su\u1ea5t b\u1eadc 1 \u0111\u01b0\u1ee3c xem ra kh\u00e1 nh\u1eb9 nh\u00e0ng, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng ph\u1ea3i \u201ct\u00ednh \u0111\u1ebfm\u201d \u0111\u1ebfn kho\u1ea3n thu\u1ebf ph\u1ea3i n\u1ed9p, n\u00ean kh\u00f4ng t\u00ecm c\u00e1ch gian l\u1eadn thu\u1ebf. Nh\u01b0ng kho\u1ea3ng c\u00e1ch gi\u1eefa c\u00e1c b\u1eadc thu\u1ebf qu\u00e1 ng\u1eafn. C\u1ee5 th\u1ec3, kho\u1ea3ng c\u00e1ch m\u1ee9c thu\u1ebf ph\u1ea3i n\u1ed9p t\u1eeb b\u1eadc 1 (thu\u1ebf su\u1ea5t 5%) \u0111\u1ebfn b\u1eadc 2 (thu\u1ebf su\u1ea5t 10%) ch\u1ec9 c\u00f3 5 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng, t\u1eeb b\u1eadc 2 \u0111\u1ebfn b\u1eadc 3 (thu\u1ebf su\u1ea5t 15%) ch\u1ec9 c\u00f3 8 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng. Kho\u1ea3ng c\u00e1ch m\u1ee9c thu\u1ebf ph\u1ea3i n\u1ed9p gi\u1eefa b\u1eadc cao nh\u1ea5t v\u1edbi thu\u1ebf su\u1ea5t 35% c\u0169ng ch\u1ec9 g\u1ea5p b\u1eadc th\u1ea5p nh\u1ea5t 16 l\u1ea7n. Trong khi \u1edf Trung Qu\u1ed1c, kho\u1ea3ng c\u00e1ch n\u00e0y l\u00e0 200 l\u1ea7n, Malaysia l\u00e0 100 l\u1ea7n, Th\u00e1i Lan l\u00e0 50 l\u1ea7n\u2026<\/p>\n<p>V\u1edbi c\u00e1c b\u1eadc thu\u1ebf su\u1ea5t b\u1ea5t h\u1ee3p l\u00fd nh\u01b0 hi\u1ec7n nay, ng\u01b0\u1eddi c\u00f3 thu nh\u1eadp 100 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng ph\u1ea3i n\u1ed9p thu\u1ebf g\u1ea7n 24% thu nh\u1eadp, c\u00f2n thu nh\u1eadp 160 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng ph\u1ea3i b\u1ecf ra t\u1edbi 28% thu nh\u1eadp \u0111\u1ec3 n\u1ed9p thu\u1ebf.<\/p>\n<p><strong>H\u1ec7 qu\u1ea3 c\u1ee7a b\u1ea5t h\u1ee3p l\u00fd n\u00e0y l\u00e0 g\u00ec?<\/strong><\/p>\n<p>C\u00e1 nh\u00e2n t\u00ecm c\u00e1ch tr\u1ed1n thu\u1ebf. Doanh nghi\u1ec7p c\u00f3 v\u1ed1n \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i tr\u1ea3 l\u01b0\u01a1ng cho ng\u01b0\u1eddi lao \u0111\u1ed9ng n\u01b0\u1edbc ngo\u00e0i b\u00ean ngo\u00e0i l\u00e3nh th\u1ed5 Vi\u1ec7t Nam, n\u00ean Nh\u00e0 n\u01b0\u1edbc th\u1ea5t thu thu\u1ebf.<\/p>\n<p><strong>Ngo\u00e0i ra, c\u00f2n nh\u1eefng b\u1ea5t c\u1eadp g\u00ec l\u1edbn kh\u00e1c?<\/strong><\/p>\n<p>Ti\u1ec1n h\u1ecdc ph\u00ed cho con c\u1ee7a c\u00e1 nh\u00e2n ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i h\u1ecdc t\u1ea1i Vi\u1ec7t Nam theo b\u1eadc h\u1ecdc ph\u1ed5 th\u00f4ng \u0111\u01b0\u1ee3c gi\u1ea3m tr\u1eeb gia c\u1ea3nh c\u00f2n ti\u1ec1n h\u1ecdc ph\u00ed cho con c\u00e1 nh\u00e2n ng\u01b0\u1eddi Vi\u1ec7t Nam kh\u00f4ng \u0111\u01b0\u1ee3c gi\u1ea3m tr\u1eeb. Ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c c\u00f3 thu nh\u1eadp kh\u00f4ng th\u1ec3 \u0111\u1ee7 m\u1ee9c s\u1ed1ng t\u1ed1i thi\u1ec3u kh\u00f4ng \u0111\u01b0\u1ee3c gi\u1ea3m tr\u1eeb gia c\u1ea3nh. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf m\u1eb7c d\u00f9 ph\u1ea3i \u0111i ch\u1eefa b\u1ec7nh, s\u1ed1 ti\u1ec1n ch\u1eefa b\u1ec7nh c\u00f3 khi c\u00f2n l\u1edbn h\u01a1n c\u1ea3 thu nh\u1eadp v\u1eabn ph\u1ea3i n\u1ed9p thu\u1ebf\u2026 l\u00e0 nh\u1eefng b\u1ea5t c\u1eadp l\u1edbn trong thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n.<\/p>\n<p><strong>Khi tham gia x\u00e2y d\u1ef1ng Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n, \u00f4ng t\u1eebng c\u00f3 quan \u0111i\u1ec3m c\u1ea7n \u0111\u00e1nh thu\u1ebf \u0111\u1ed1i v\u1edbi c\u1ea3 ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng. B\u00e2y gi\u1edd \u00f4ng c\u00f3 b\u1ea3o l\u01b0u quan \u0111i\u1ec3m n\u00e0y kh\u00f4ng?<\/strong><\/p>\n<p>T\u00f4i v\u1eabn b\u1ea3o l\u01b0u quan \u0111i\u1ec3m n\u00e0y v\u00e0 \u0111\u1ec1 xu\u1ea5t B\u1ed9 T\u00e0i ch\u00ednh nghi\u00ean c\u1ee9u \u0111\u00e1nh thu\u1ebf \u0111\u1ed1i v\u1edbi ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng, v\u00ec g\u1eedi ng\u00e2n h\u00e0ng c\u0169ng l\u00e0 m\u1ed9t trong nh\u1eefng k\u00eanh \u0111\u1ea7u t\u01b0, m\u00e0 \u0111\u00e3 \u0111\u1ea7u t\u01b0 th\u00ec ph\u1ea3i n\u1ed9p thu\u1ebf.<\/p>\n<p>T\u00f4i cho r\u1eb1ng, kh\u00f4ng \u0111\u00e1nh thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u0111\u1ed1i v\u1edbi ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng l\u00e0 b\u1ea5t b\u00ecnh \u0111\u1eb3ng v\u1edbi c\u00e1c k\u00eanh \u0111\u1ea7u t\u01b0 kh\u00e1c. B\u1edfi m\u1ed9t ng\u01b0\u1eddi ph\u1ea3i b\u1ecf c\u00f4ng s\u1ee9c lao \u0111\u1ed9ng v\u1ea5t v\u1ea3 c\u1ea3 th\u00e1ng, c\u00f3 thu nh\u1eadp tr\u00ean 4 tri\u1ec7u \u0111\u1ed3ng \u0111\u00e3 ph\u1ea3i n\u1ed9p thu\u1ebf c\u00f2n ng\u01b0\u1eddi kh\u00e1c ch\u1eb3ng ph\u1ea3i l\u00e0m g\u00ec n\u1ebfu g\u1eedi ng\u00e2n h\u00e0ng 1 t\u1ef7 \u0111\u1ed3ng, v\u1edbi l\u00e3i su\u1ea5t th\u1ea5p nh\u1ea5t l\u00e0 14%\/n\u0103m, kh\u00f4ng t\u00ednh c\u00e1c h\u00ecnh th\u1ee9c khuy\u1ebfn m\u00e3i, qu\u00e0 t\u1eb7ng kh\u00e1c c\u1ee7a ng\u00e2n h\u00e0ng \u0111\u00e3 c\u00f3 thu nh\u1eadp 12 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng m\u00e0 kh\u00f4ng ph\u1ea3i n\u1ed9p thu\u1ebf th\u00ec h\u1ebft s\u1ee9c m\u1ea5t b\u00ecnh \u0111\u1eb3ng, Nh\u00e0 n\u01b0\u1edbc kh\u00f4ng \u0111i\u1ec1u ti\u1ebft \u0111\u01b0\u1ee3c thu nh\u1eadp nh\u01b0 m\u1ee5c ti\u00eau c\u1ee7a thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n.<\/p>\n<p><strong>M\u1ea1nh B\u00f4n<\/strong><\/p>\n<p><strong>&#8212;&#8212;&#8212;&#8212;-<\/strong><\/p>\n<p><strong><em>\u0110\u1ea7u t\u01b0 18-11-2011:<\/em><\/strong><\/p>\n<p><em>(676\/676)<\/em>","protected":false},"excerpt":{"rendered":"<p>(\u0110T) &#8211; \u201cNhi\u1ec1u quy \u0111\u1ecbnh trong Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n thi\u1ebfu c\u00f4ng b\u1eb1ng, kh\u00f4ng h\u1ee3p l\u00fd, n\u1ebfu kh\u00f4ng s\u1edbm s\u1eeda \u0111\u1ed5i, b\u1ed5 sung s\u1ebd g\u00e2y b\u1ea5t b\u00ecnh cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf\u201d, \u00f4ng Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c, Ph\u00f3 t\u1ed5ng gi\u00e1m \u0111\u1ed1c Maritime Bank, \u0111\u1ea1i di\u1ec7n cho Hi\u1ec7p h\u1ed9i Ng\u00e2n h\u00e0ng Vi\u1ec7t Nam nh\u1eadn \u0111\u1ecbnh. Th\u01b0a [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":16030,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[27,26],"tags":[],"class_list":["post-16028","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 v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>123. N\u00ean \u0111i\u1ec1u ch\u1ec9nh l\u1ea1i c\u00e1c b\u1eadc thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n - 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\/123-nen-dieu-chinh-lai-cac-bac-thue-thu-nhap-ca-nhan\/\" \/>\n<meta property=\"og:locale\" content=\"vi_VN\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"[:vi]123. 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