{"id":16239,"date":"2012-03-10T14:03:22","date_gmt":"2012-03-10T07:03:22","guid":{"rendered":"https:\/\/anvilaw.com\/vi\/?p=16239"},"modified":"2022-03-26T14:04:29","modified_gmt":"2022-03-26T07:04:29","slug":"149-sua-luat-thue-thu-nhap-ca-nhan-moi-de-xuat-da-lac-hau","status":"publish","type":"post","link":"https:\/\/anvilaw.com\/vi\/149-sua-luat-thue-thu-nhap-ca-nhan-moi-de-xuat-da-lac-hau\/","title":{"rendered":"149. S\u1eeda Lu\u1eadt thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n: M\u1edbi \u0111\u1ec1 xu\u1ea5t \u0111\u00e3 l\u1ea1c h\u1eadu"},"content":{"rendered":"<strong>(TT) &#8211; B\u1ed9 T\u00e0i ch\u00ednh v\u1eeba c\u00f4ng b\u1ed1 n\u1ed9i dung s\u1eeda \u0111\u1ed5i, b\u1ed5 sung Lu\u1eadt thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n, th\u1ebf nh\u01b0ng nhi\u1ec1u chuy\u00ean gia cho r\u1eb1ng n\u1ed9i dung b\u1ea3n d\u1ef1 th\u1ea3o c\u00f3 qu\u00e1 nhi\u1ec1u \u0111i\u1ec3m b\u1ea5t h\u1ee3p l\u00fd.<\/strong><\/p>\n<table>\n<tbody>\n<tr>\n<td><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-medium wp-image-16240 img-fluid img-fluid\" src=\"https:\/\/anvilaw.com\/wp-content\/uploads\/2022\/03\/Picture1-38-450x252.png\" alt=\"\" width=\"450\" height=\"252\" srcset=\"https:\/\/anvilaw.com\/wp-content\/uploads\/2022\/03\/Picture1-38-450x252.png 450w, https:\/\/anvilaw.com\/wp-content\/uploads\/2022\/03\/Picture1-38.png 454w\" sizes=\"auto, (max-width: 450px) 100vw, 450px\" \/><\/td>\n<\/tr>\n<tr>\n<td>Ng\u01b0\u1eddi d\u00e2n \u0111\u1ebfn l\u00e0m th\u1ee7 t\u1ee5c v\u00e0 \u0111\u01b0\u1ee3c h\u01b0\u1edbng d\u1eabn v\u1ec1 c\u00e1ch th\u1ee9c k\u00ea khai, \u0111\u0103ng k\u00fd thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n t\u1ea1i C\u1ee5c Thu\u1ebf TP.HCM &#8211; \u1ea2nh: THANH \u0110\u1ea0M<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>Th\u1eadm ch\u00ed nhi\u1ec1u \u00fd ki\u1ebfn cho r\u1eb1ng ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng \u0111\u01b0\u1ee3c s\u1ebb chia g\u00ec c\u1ee7a c\u01a1 quan qu\u1ea3n l\u00fd m\u00e0 ch\u1ec9 th\u00eam ph\u1ea7n b\u1ee9c x\u00fac.<\/p>\n<p><strong>S\u1eeda c\u00e0ng s\u1edbm c\u00e0ng t\u1ed1t<\/strong><\/p>\n<p><em>Lu\u1eadt s\u01b0 Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c, Hi\u1ec7p h\u1ed9i Ng\u00e2n h\u00e0ng, cho r\u1eb1ng th\u1ef1c ch\u1ea5t m\u1ee9c gi\u1ea3m tr\u1eeb cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf n\u00e2ng t\u1eeb 4 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng l\u00ean 6 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng kh\u00f4ng ph\u1ea3i t\u0103ng l\u00ean m\u00e0 l\u00e0 quy \u0111\u1ed5i ngang gi\u00e1. C\u1ee5 th\u1ec3: hi\u1ec7n B\u1ed9 T\u00e0i ch\u00ednh kh\u1eb3ng \u0111\u1ecbnh gi\u00e1 c\u1ea3 t\u0103ng cao \u0111\u00e3 t\u00e1c \u0111\u1ed9ng r\u1ea5t l\u1edbn \u0111\u1ebfn \u0111\u1eddi s\u1ed1ng ng\u01b0\u1eddi d\u00e2n. Th\u1ebf nh\u01b0ng b\u1ed9 n\u00e0y l\u1ea1i \u0111\u1ec1 ngh\u1ecb th\u1eddi gian \u00e1p d\u1ee5ng lu\u1eadt \u0111\u1ebfn t\u1eadn n\u0103m 2014 l\u00e0 kh\u00f4ng ph\u00f9 h\u1ee3p v\u1edbi t\u00ecnh h\u00ecnh hi\u1ec7n nay. \u0110\u1ec3 c\u00f4ng b\u1eb1ng, s\u00f2ng ph\u1eb3ng v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf, \u0111\u00e1ng l\u1ebd ph\u1ea3i \u00e1p d\u1ee5ng c\u00e0ng s\u1edbm c\u00e0ng t\u1ed1t v\u00e0 n\u00ean ngay t\u1eeb n\u0103m 2013.<\/em><\/p>\n<table style=\"height: 114px;\" width=\"870\">\n<tbody>\n<tr>\n<td><strong>&#8220;T\u00f4i ch\u01b0a r\u00f5 l\u00e0 c\u0103n c\u1ee9 tr\u00ean c\u01a1 s\u1edf n\u00e0o \u0111\u1ec3 B\u1ed9 T\u00e0i ch\u00ednh \u0111\u01b0a ra \u0111\u1ec1 xu\u1ea5t nh\u01b0 v\u1eady. Vi\u1ec7c n\u00e0y thu\u1ed9c th\u1ea9m quy\u1ec1n c\u1ee7a Qu\u1ed1c h\u1ed9i, v\u00ec v\u1eady n\u00e2ng l\u00ean m\u1ee9c n\u00e0o, c\u00f3 \u00e1p d\u1ee5ng c\u00e1ch t\u00ednh theo ph\u01b0\u01a1ng ph\u00e1p c\u0169 hay kh\u00f4ng \u0111\u1ec1u ph\u1ea3i c\u00f3 c\u0103n c\u1ee9, thuy\u1ebft tr\u00ecnh c\u1ee5 th\u1ec3 \u0111\u1ec3 \u0111\u1ea1i bi\u1ec3u Qu\u1ed1c h\u1ed9i th\u1ea3o lu\u1eadn, quy\u1ebft \u0111\u1ecbnh&#8221;<\/strong><\/p>\n<p>\u00d4ng Tr\u1ea7n Du L\u1ecbch<br \/>\n(\u0111\u1ea1i bi\u1ec3u Qu\u1ed1c h\u1ed9i TP.HCM)<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>Ti\u1ebfn s\u0129 L\u00fd Ph\u01b0\u01a1ng Duy\u00ean, H\u1ecdc vi\u1ec7n T\u00e0i ch\u00ednh, nh\u1eadn \u0111\u1ecbnh m\u1ee9c gi\u1ea3m tr\u1eeb \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh c\u1ee9ng 6 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng s\u1ebd ch\u1ec9 thu\u1eadn l\u1ee3i, d\u1ec5 cho c\u00f4ng t\u00e1c qu\u1ea3n l\u00fd thu\u1ebf nh\u01b0ng kh\u00f4ng ph\u00f9 h\u1ee3p v\u1edbi m\u1ee9c l\u1ea1m ph\u00e1t v\u00e0 tr\u01b0\u1ee3t gi\u00e1 h\u1eb1ng n\u0103m. M\u1eb7t kh\u00e1c, c\u00f3 th\u1ec3 \u0111\u1ebfn n\u0103m 2014 m\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh 6 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng c\u00f2n ph\u00f9 h\u1ee3p khi l\u1ea1m ph\u00e1t t\u0103ng cao. Th\u1ef1c t\u1ebf y\u00eau c\u1ea7u s\u1eeda \u0111\u1ed5i b\u1ed5 sung lu\u1eadt n\u00e0y \u0111\u00e3 c\u00f3 t\u1eeb c\u00e1ch \u0111\u00e2y m\u1ed9t n\u0103m r\u1ed3i.<\/p>\n<p>V\u1edbi quan \u0111i\u1ec3m kh\u00e1c, b\u00e0 Nguy\u1ec5n Th\u1ecb Th\u00ecn, ph\u00f3 ch\u1ee7 t\u1ecbch H\u1ed9i T\u01b0 v\u1ea5n thu\u1ebf VN, cho r\u1eb1ng thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n n\u00ean \u0111\u01b0\u1ee3c hi\u1ec3u l\u00e0 ph\u1ea3i n\u1ed9p t\u1eeb \u0111\u1ed3ng thu nh\u1eadp \u0111\u1ea7u ti\u00ean. V\u00ec \u0111\u00e2y l\u00e0 lo\u1ea1i thu\u1ebf ph\u1ed5 bi\u1ebfn n\u00ean kh\u00f4ng t\u00ednh \u0111\u1ebfn tr\u01b0\u1ee3t gi\u00e1.<\/p>\n<p><em>Tuy nhi\u00ean, \u00f4ng \u0110\u1ee9c cho r\u1eb1ng c\u00e1ch l\u00e0m n\u00e0y \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng \u1edf c\u00e1c n\u01b0\u1edbc ph\u00e1t tri\u1ec3n khi ch\u00ednh s\u00e1ch an sinh x\u00e3 h\u1ed9i c\u1ee7a h\u1ecd r\u1ea5t t\u1ed1t, con em \u0111i h\u1ecdc kh\u00f4ng ph\u1ea3i \u0111\u00f3ng ti\u1ec1n, \u0111i kh\u00e1m ch\u1eefa b\u1ec7nh c\u0169ng \u0111\u01b0\u1ee3c nh\u00e0 n\u01b0\u1edbc lo&#8230; Trong khi \u0111\u00f3 \u1edf ta, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i lo chi ph\u00ed g\u1ea7n nh\u01b0 t\u1ea5t c\u1ea3 c\u00e1c kho\u1ea3n. B\u00e0 Duy\u00ean n\u00f3i th\u00eam lu\u1eadt thu\u1ebf n\u00e0o c\u0169ng ph\u1ea3i d\u1ef1a v\u00e0o nguy\u00ean t\u1eafc thu nh\u1eadp \u0111\u01b0\u1ee3c tr\u1eeb chi ph\u00ed tr\u01b0\u1edbc khi t\u00ednh thu\u1ebf. V\u1edbi thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n c\u0169ng c\u1ea7n nh\u01b0 v\u1eady, c\u00e1c chi ph\u00ed t\u1ed1i thi\u1ec3u nh\u1ea5t nh\u01b0 \u0103n, \u1edf, \u0111i l\u1ea1i, h\u1ecdc h\u00e0nh&#8230; ph\u1ea3i \u0111\u01b0\u1ee3c tr\u1eeb tr\u01b0\u1edbc khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp t\u00ednh thu\u1ebf.<\/em><\/p>\n<p><strong>N\u00ean gi\u1ea3m thu\u1ebf b\u1eadc 1 t\u1eeb 5% xu\u1ed1ng 2%<\/strong><\/p>\n<p><em>B\u00ean c\u1ea1nh \u0111\u00f3, v\u1ec1 b\u1eadc thu\u1ebf, \u00f4ng \u0110\u1ee9c \u0111\u1ec1 ngh\u1ecb n\u00ean gi\u1ea3m ch\u1ec9 c\u00f2n 5 b\u1eadc thay m\u1ee9c 6 b\u1eadc nh\u01b0 ph\u01b0\u01a1ng \u00e1n \u0111\u1ec1 xu\u1ea5t. C\u00f2n v\u1edbi m\u1ee9c thu\u1ebf d\u00e0y v\u00e0 cao nh\u01b0 B\u1ed9 T\u00e0i ch\u00ednh \u0111\u1ec1 xu\u1ea5t, ch\u1eb3ng c\u00f3 thay \u0111\u1ed5i nhi\u1ec1u so v\u1edbi quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh.<\/em><\/p>\n<p><em>\u00d4ng \u0110\u1ee9c g\u00f3p \u00fd m\u1ee9c thu\u1ebf su\u1ea5t kh\u1edfi \u0111i\u1ec3m 5% khi\u1ebfn m\u1ecdi ng\u01b0\u1eddi l\u1ea7m t\u01b0\u1edfng thu\u1ebf su\u1ea5t th\u1ea5p. Tuy nhi\u00ean, kho\u1ea3ng c\u00e1ch gi\u1eefa c\u00e1c b\u1eadc thu\u1ebf n\u00e0y qu\u00e1 d\u00e0y nh\u01b0 0-5 tri\u1ec7u \u0111\u1ed3ng c\u00f3 thu\u1ebf su\u1ea5t 5%, 5-10 tri\u1ec7u \u0111\u1ed3ng l\u00e0 10%&#8230; khi\u1ebfn m\u1ee9c \u0111\u1ed9 \u0111i\u1ec1u ti\u1ebft t\u0103ng nhanh, t\u1ee9c s\u1ed1 ti\u1ec1n n\u1ed9p l\u00e0 cao. Do v\u1eady, m\u1ee9c thu\u1ebf b\u1eadc 1 n\u00ean t\u00ednh t\u1eeb thu nh\u1eadp tr\u00ean 6 tri\u1ec7u \u0111\u1ed3ng \u0111\u1ebfn 20 tri\u1ec7u \u0111\u1ed3ng thay cho m\u1ee9c tr\u00ean 6 tri\u1ec7u \u0111\u1ed3ng \u0111\u1ebfn 11 tri\u1ec7u \u0111\u1ed3ng nh\u01b0 ph\u01b0\u01a1ng \u00e1n \u0111\u1ec1 xu\u1ea5t.<\/em><\/p>\n<p>\u0110\u1ec3 gi\u1ea3m g\u00e1nh n\u1eb7ng cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf, b\u00e0 Th\u00ecn g\u00f3p \u00fd m\u1ee9c thu\u1ebf su\u1ea5t \u1edf b\u1eadc \u0111\u1ea7u ti\u00ean n\u00ean h\u1ea1 xu\u1ed1ng 2-3% thay cho m\u1ee9c 5% \u0111\u1ec3 khuy\u1ebfn kh\u00edch nhi\u1ec1u ng\u01b0\u1eddi n\u1ed9p thu\u1ebf. Th\u1eadt ra, thu\u1ebf su\u1ea5t th\u1ea5p s\u1ebd t\u0103ng t\u00ednh tu\u00e2n th\u1ee7 t\u1ef1 nguy\u1ec7n c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf. Nhi\u1ec1u ng\u01b0\u1eddi s\u1ebd kh\u00f4ng c\u1ea3m th\u1ea5y \u00e1p l\u1ef1c v\u1edbi thu\u1ebf su\u1ea5t cao m\u00e0 ph\u1ea3i t\u00ecm c\u00e1ch n\u00e0y c\u00e1ch kia \u0111\u1ec3 l\u00e1ch, tr\u1ed1n thu\u1ebf. Tuy nhi\u00ean, v\u1edbi m\u1ee9c thu\u1ebf su\u1ea5t 30% c\u0169ng s\u1ebd kh\u00f4ng khuy\u1ebfn kh\u00edch \u0111\u01b0\u1ee3c nh\u1eefng ng\u01b0\u1eddi c\u00f3 tr\u00ecnh \u0111\u1ed9 k\u1ef9 thu\u1eadt cao, n\u0103ng l\u1ef1c \u0111i\u1ec1u h\u00e0nh gi\u1ecfi ra s\u1ee9c lao \u0111\u1ed9ng.<\/p>\n<p>L\u00ca THANH<\/p>\n<p>&#8212;&#8212;&#8212;&#8212;&#8211;<\/p>\n<p><strong><em>Tu\u1ed5i Tr\u1ebb (Kinh t\u1ebf) 10\/03\/2012 <\/em><\/strong><\/p>\n<p><em><a href=\"http:\/\/tuoitre.vn\/Kinh-te\/481471\/Sua-Luat-thue-thu-nhap-ca-nhan-Moi-de-xuat-da-lac-hau.html\">http:\/\/tuoitre.vn\/Kinh-te\/481471\/Sua-Luat-thue-thu-nhap-ca-nhan-Moi-de-xuat-da-lac-hau.html<\/a><\/em><\/p>\n<p><em>(378\/814)<\/em>","protected":false},"excerpt":{"rendered":"<p>(TT) &#8211; B\u1ed9 T\u00e0i ch\u00ednh v\u1eeba c\u00f4ng b\u1ed1 n\u1ed9i dung s\u1eeda \u0111\u1ed5i, b\u1ed5 sung Lu\u1eadt thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n, th\u1ebf nh\u01b0ng nhi\u1ec1u chuy\u00ean gia cho r\u1eb1ng n\u1ed9i dung b\u1ea3n d\u1ef1 th\u1ea3o c\u00f3 qu\u00e1 nhi\u1ec1u \u0111i\u1ec3m b\u1ea5t h\u1ee3p l\u00fd. Ng\u01b0\u1eddi d\u00e2n \u0111\u1ebfn l\u00e0m th\u1ee7 t\u1ee5c v\u00e0 \u0111\u01b0\u1ee3c h\u01b0\u1edbng d\u1eabn v\u1ec1 c\u00e1ch th\u1ee9c k\u00ea khai, \u0111\u0103ng [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":16240,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[27,26],"tags":[],"class_list":["post-16239","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>149. S\u1eeda Lu\u1eadt thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n: M\u1edbi \u0111\u1ec1 xu\u1ea5t \u0111\u00e3 l\u1ea1c h\u1eadu - 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\/en\/149-sua-luat-thue-thu-nhap-ca-nhan-moi-de-xuat-da-lac-hau\/\" \/>\n<meta property=\"og:locale\" content=\"vi_VN\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"[:vi]149. 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