{"id":16537,"date":"2022-03-30T10:24:33","date_gmt":"2022-03-30T03:24:33","guid":{"rendered":"https:\/\/anvilaw.com\/vi\/?p=16537"},"modified":"2025-03-11T11:20:26","modified_gmt":"2025-03-11T04:20:26","slug":"3-029-thue-thu-nhap-ca-nhan-can-su-chia-se-voi-nguoi-dan","status":"publish","type":"post","link":"https:\/\/anvilaw.com\/vi\/3-029-thue-thu-nhap-ca-nhan-can-su-chia-se-voi-nguoi-dan\/","title":{"rendered":"3.029. Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n: C\u1ea7n s\u1ef1 chia s\u1ebb v\u1edbi ng\u01b0\u1eddi d\u00e2n\u00a0"},"content":{"rendered":"(TP<\/strong>)<\/strong> – B\u1ea5t ch\u1ea5p \u1ea3nh h\u01b0\u1edfng d\u1ecbch COVID-19 khi\u1ebfn ng\u01b0\u1eddi d\u00e2n g\u1eb7p nhi\u1ec1u kh\u00f3 kh\u0103n trong cu\u1ed9c s\u1ed1ng; th\u1ea5t nghi\u1ec7p t\u0103ng, thu nh\u1eadp gi\u1ea3m\u2026 s\u1ed1 thu thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n (TNCN) trong n\u0103m qua v\u1eabn t\u0103ng m\u1ea1nh. \u0110i\u1ec1u n\u00e0y, theo c\u00e1c chuy\u00ean gia c\u00f3 nhi\u1ec1u \u0111i\u1ec1u ch\u01b0a \u1ed5n. Th\u1ef1c t\u1ebf \u0111\u00f3 ph\u1ea3n \u00e1nh thu\u1ebf TNCN c\u00f2n nhi\u1ec1u b\u1ea5t h\u1ee3p l\u00fd, thu thu\u1ebf nh\u01b0 v\u1eady l\u00e0 ch\u01b0a c\u00f3 s\u1ef1 chia s\u1ebb v\u1edbi ng\u01b0\u1eddi d\u00e2n.\u00a0<\/strong><\/p>\n

Thu\u1ebf TNCN v\u1eabn t\u0103ng\u00a0<\/strong><\/p>\n

Theo b\u00e1o c\u00e1o c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf (B\u1ed9 T\u00e0i ch\u00ednh), n\u0103m 2021, thu\u1ebf TNCN \u0111\u1ea1t kho\u1ea3ng 123.000 t\u1ef7 \u0111\u1ed3ng, v\u01b0\u1ee3t 14% d\u1ef1 to\u00e1n v\u00e0 t\u0103ng 6,6% so v\u1edbi c\u00f9ng k\u1ef3 n\u0103m 2020. K\u1ebft qu\u1ea3 n\u00e0y th\u1ef1c s\u1ef1 g\u00e2y b\u1ea5t ng\u1edd cho nhi\u1ec1u ng\u01b0\u1eddi, khi n\u0103m qua n\u1ec1n kinh t\u1ebf v\u00e0 ng\u01b0\u1eddi d\u00e2n g\u1eb7p nhi\u1ec1u kh\u00f3 kh\u0103n do d\u1ecbch COVID-19, t\u1ef7 l\u1ec7 lao \u0111\u1ed9ng m\u1ea5t vi\u1ec7c l\u00e0m, gi\u1ea3m thu nh\u1eadp gia t\u0103ng. B\u1ed9 T\u00e0i ch\u00ednh c\u0169ng ti\u1ebfp t\u1ee5c kh\u1eb3ng \u0111\u1ecbnh, thu\u1ebf TNCN m\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh t\u0103ng t\u1eeb n\u0103m 2020 \u0111\u00e3 ph\u00f9 h\u1ee3p, \u0111\u00e3 gi\u1ea3m tr\u1eeb c\u00e1c kho\u1ea3n b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i, y t\u1ebf, t\u1eeb thi\u1ec7n, tr\u1ee3 c\u1ea5p\u2026 C\u00f2n ng\u01b0\u1eddi lao \u0111\u1ed9ng b\u1ecb \u1ea3nh h\u01b0\u1edfng d\u1ecbch COVID-19 m\u1ea5t vi\u1ec7c l\u00e0m, kh\u00f4ng c\u00f3 thu nh\u1eadp n\u00ean kh\u00f4ng ph\u1ea3i n\u1ed9p thu\u1ebf.<\/p>\n

B\u1ed9 n\u00e0y t\u00ednh to\u00e1n, v\u1edbi c\u00e1 nh\u00e2n c\u00f3 1 ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c, sau khi tr\u1eeb c\u00e1c kho\u1ea3n b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i, b\u1ea3o hi\u1ec3m y t\u1ebf, gi\u1ea3m tr\u1eeb gia c\u1ea3nh, thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng ti\u1ec1n c\u00f4ng m\u1ee9c 17 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng ch\u01b0a ph\u1ea3i ch\u1ecbu thu\u1ebf. Ng\u01b0\u1eddi c\u00f3 2 ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c th\u00ec m\u1ee9c 22 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng ch\u01b0a ph\u1ea3i ch\u1ecbu thu\u1ebf.<\/p>\n

Tuy nhi\u00ean, anh L\u00ea V\u0103n Thu (C\u1ea7u Gi\u1ea5y, H\u00e0 N\u1ed9i) cho bi\u1ebft, l\u01b0\u01a1ng anh hi\u1ec7n 24 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng, th\u00eam l\u01b0\u01a1ng c\u1ee7a v\u1ee3 10 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng, sau khi tr\u1eeb c\u00e1c kho\u1ea3n \u0111\u00f3ng g\u00f3p, nh\u01b0 b\u1ea3o hi\u1ec3m, m\u1ed7i th\u00e1ng t\u1ed5ng nh\u1eadn v\u1ec1 tr\u00ean 30 tri\u1ec7u \u0111\u1ed3ng. B\u00ecnh th\u01b0\u1eddng, hai con h\u1ecdc c\u1ea5p 1 v\u00e0 2, chi ph\u00ed \u0103n h\u1ecdc \u0111\u00e3 v\u00e0o kho\u1ea3ng 10-13 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng, vay mua nh\u00e0 m\u1ed7i th\u00e1ng tr\u1ea3 n\u1ee3 g\u1ed1c v\u00e0 l\u00e3i th\u00eam 10 tri\u1ec7u \u0111\u1ed3ng. Khi ch\u01b0a c\u00f3 d\u1ecbch COVID-19, cu\u1ed9c s\u1ed1ng c\u00f2n d\u1ec5 th\u1edf, t\u1eeb khi b\u1ecb t\u00e1c \u0111\u1ed9ng c\u1ee7a d\u1ecbch, v\u1ee3 ch\u1ed3ng anh s\u1ed1ng kh\u00f3 kh\u0103n h\u01a1n. \u201cV\u1ee3 t\u00f4i m\u1ea5t vi\u1ec7c l\u00e0m, t\u1ea5t c\u1ea3 ch\u1ec9 tr\u00f4ng ch\u1edd v\u00e0o l\u01b0\u01a1ng c\u1ee7a t\u00f4i n\u00ean kh\u00f4ng \u0111\u1ee7 trang tr\u1ea3i h\u1eb1ng th\u00e1ng. D\u00f9 v\u1eady, t\u00f4i v\u1eabn ph\u1ea3i n\u1ed9p thu\u1ebf TNCN, d\u00f9 m\u1ee9c thu\u1ebf h\u1eb1ng th\u00e1ng kh\u00f4ng nhi\u1ec1u, nh\u01b0ng v\u1eabn c\u1ea3m th\u1ea5y c\u00f3 s\u1ef1 m\u1ea5t c\u00f4ng b\u1eb1ng. T\u1ea1i sao nh\u1eefng chi ph\u00ed r\u1ea5t h\u1ee3p l\u00fd l\u00e0 vay mua nh\u00e0, th\u1eadm ch\u00ed l\u00e0 ti\u1ec1n thu\u00ea nh\u00e0, con c\u00e1i h\u1ecdc th\u00eam\u2026 kh\u00f4ng \u0111\u01b0\u1ee3c xem l\u00e0 chi ph\u00ed h\u1ee3p l\u00fd \u0111\u1ec3 tr\u1eeb thu\u1ebf. \u1ea2nh h\u01b0\u1edfng d\u1ecbch b\u1ec7nh doanh nghi\u1ec7p \u0111\u01b0\u1ee3c h\u1ed7 tr\u1ee3 gi\u1ea3m thu\u1ebf, c\u00f2n ng\u01b0\u1eddi d\u00e2n l\u1ea1i kh\u00f4ng \u0111\u01b0\u1ee3c. Ch\u01b0a k\u1ec3 kh\u00f4ng may gia \u0111\u00ecnh c\u00f3 ng\u01b0\u1eddi \u1ed1m \u0111au, b\u1ec7nh t\u1eadt, ng\u01b0\u1eddi lao \u0111\u1ed9ng c\u0169ng kh\u00f4ng \u0111\u01b0\u1ee3c d\u00f9ng chi ph\u00ed \u0111\u00f3 \u0111\u1ec3 k\u00ea khai tr\u1eeb thu\u1ebf\u201d, anh Thu n\u00f3i.<\/p>\n\n\n\n\n
\"\"<\/td>\n<\/tr>\n
M\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh \u0111\u1ec3 t\u00ednh thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n ch\u01b0a h\u1ee3p l\u00fd \u1ea2nh minh ho\u1ea1: Nh\u01b0 \u00dd<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Thu\u1ebf TNCN h\u01b0\u1edbng t\u1edbi \u0111i\u1ec1u ti\u1ebft thu nh\u1eadp c\u1ee7a ng\u01b0\u1eddi c\u00f3 thu nh\u1eadp cao, t\u00ednh tr\u00ean t\u1ed5ng thu nh\u1eadp tr\u1eeb chi ph\u00ed lo cho cu\u1ed9c s\u1ed1ng b\u1ea3n th\u00e2n v\u00e0 gia \u0111\u00ecnh ng\u01b0\u1eddi lao \u0111\u1ed9ng. Tuy nhi\u00ean, hi\u1ec7n thu\u1ebf n\u00e0y c\u01a1 b\u1ea3n d\u1ef1a tr\u00ean ti\u1ec1n c\u00f4ng, ti\u1ec1n l\u01b0\u01a1ng c\u1ee7a ng\u01b0\u1eddi l\u00e0m c\u00f4ng \u0103n l\u01b0\u01a1ng (v\u1edbi 7 b\u1eadc, th\u1ea5p nh\u1ea5t 5% v\u00e0 cao nh\u1ea5t 35%). M\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh t\u0103ng t\u1eeb n\u0103m 2020 (sau 11 n\u0103m kh\u00f4ng \u0111\u1ed5i), trong \u0111\u00f3 gi\u1ea3m tr\u1eeb cho c\u00e1 nh\u00e2n t\u0103ng t\u1eeb 9 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng l\u00ean 11 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng, gi\u1ea3m tr\u1eeb cho 1 ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c t\u1eeb 3,6 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng l\u00ean 4,4 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng. V\u1edbi m\u1ee9c gi\u1ea3m tr\u1eeb n\u00e0y, nhi\u1ec1u \u00fd ki\u1ebfn cho r\u1eb1ng, m\u1ee9c gi\u1ea3m tr\u1eeb n\u00e0y c\u00f2n \u00edt, b\u1edfi cu\u1ed9c s\u1ed1ng c\u1ee7a ng\u01b0\u1eddi d\u00e2n \u0111\u00e3 c\u00f3 nhi\u1ec1u thay \u0111\u1ed5i, chi ph\u00ed nu\u00f4i con \u0103n h\u1ecdc ng\u00e0y c\u00e0ng t\u0103ng.<\/p>\n

Gi\u1ea3m tr\u1eeb gia c\u1ea3nh\u00a0ch\u01b0a ph\u00f9 h\u1ee3p<\/strong><\/p>\n

Trao \u0111\u1ed5i v\u1edbi PV\u00a0Ti\u1ec1n Phong<\/em>, TS \u0110inh Th\u1ebf Hi\u1ec3n cho r\u1eb1ng, thu thu\u1ebf TNCN t\u00ednh v\u1edbi ng\u01b0\u1eddi thu nh\u1eadp cao song n\u00ean theo h\u01b0\u1edbng ng\u01b0\u1eddi d\u00e2n c\u1ea7n \u0111\u01b0\u1ee3c t\u1ea1o \u0111i\u1ec1u ki\u1ec7n \u0111\u1ec3 n\u00e2ng cao ch\u1ea5t l\u01b0\u1ee3ng cu\u1ed9c s\u1ed1ng. C\u00e1c chi ph\u00ed h\u1ee3p l\u00fd c\u1ea7n \u0111\u01b0\u1ee3c t\u00ednh t\u1edbi \u0111\u1ec3 gi\u1ea3m tr\u1eeb cho ng\u01b0\u1eddi d\u00e2n nh\u01b0 ti\u1ec1n nh\u00e0 (thu\u00ea ho\u1eb7c vay mua nh\u00e0), nu\u00f4i con \u0103n h\u1ecdc, ch\u0103m lo b\u1ed1 m\u1eb9 kh\u00f4ng c\u00f3 l\u01b0\u01a1ng h\u01b0u, chi ph\u00ed y t\u1ebf, gi\u1ea3i tr\u00ed, du l\u1ecbch\u2026 Th\u1ef1c t\u1ebf, n\u1ebfu m\u1ed9t ng\u01b0\u1eddi s\u1ed1ng \u1edf TPHCM, n\u1ebfu thu nh\u1eadp c\u1ee7a 2 v\u1ee3 ch\u1ed3ng 50 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng, nu\u00f4i 2 con \u0103n h\u1ecdc, thu nh\u1eadp \u0111\u00f3 kh\u00f4ng c\u00f2n cao, do chi ph\u00ed sinh ho\u1ea1t \u0111\u1eaft \u0111\u1ecf. Do \u0111\u00f3, \u00f4ng Hi\u1ec3n \u0111\u1ec1 xu\u1ea5t t\u0103ng m\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh c\u1ee7a c\u00e1 nh\u00e2n l\u00ean 15 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng, m\u1ee9c gi\u1ea3m tr\u1eeb v\u1edbi ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c c\u0169ng ph\u1ea3i t\u0103ng. Thu\u1ebf TNCN c\u1ea7n t\u00ednh t\u1ed5ng thu nh\u1eadp tr\u1eeb chi ph\u00ed, kh\u00f4ng ch\u1ec9 t\u00e1ch t\u00ednh ri\u00eang ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng.<\/p>\n

Lu\u1eadt s\u01b0<\/span><\/a> Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c<\/a>, Gi\u00e1m \u0111\u1ed1c C\u00f4ng ty Lu\u1eadt<\/a> ANVI<\/a><\/strong> n\u00eau quan \u0111i\u1ec3m, thu\u1ebf TNCN c\u1ea7n ph\u1ea3i t\u00ednh tr\u00ean t\u1ed5ng thu nh\u1eadp tr\u1eeb \u0111i chi ti\u00eau b\u1ea3n th\u00e2n v\u00e0 gia \u0111\u00ecnh ng\u01b0\u1eddi n\u1ed9p thu\u1ebf, c\u00e1c chi ti\u00eau c\u00f3 ho\u00e1 \u0111\u01a1n. Thay v\u00ec ch\u1ec9 t\u00ednh v\u1edbi ti\u1ec1n c\u00f4ng, ti\u1ec1n l\u01b0\u01a1ng, m\u1ed9t s\u1ed1 kho\u1ea3n thu thu\u1ebf ki\u1ec3m so\u00e1t \u0111\u01b0\u1ee3c v\u00e0 m\u1ed9t m\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh \u00e1p d\u1ee5ng chung. M\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh hi\u1ec7n kh\u00f4ng r\u00f5 v\u1ec1 nguy\u00ean t\u1eafc, ti\u00eau ch\u00ed, kh\u00f4ng thay \u0111\u1ed5i theo thu nh\u1eadp b\u00ecnh qu\u00e2n \u0111\u1ea7u ng\u01b0\u1eddi, l\u01b0\u01a1ng t\u1ed1i thi\u1ec3u, c\u00e1c kho\u1ea3n chi h\u1ee3p l\u00fd kh\u00e1c c\u1ee7a ng\u01b0\u1eddi d\u00e2n. Ch\u01b0a k\u1ec3, khi d\u1ecbch COVID-19 x\u1ea3y ra, c\u00f3 gia \u0111\u00ecnh ch\u1ed3ng thu nh\u1eadp ph\u1ea3i n\u1ed9p thu\u1ebf, nh\u01b0ng v\u1ee3 m\u1ea5t vi\u1ec7c, th\u1ea5t nghi\u1ec7p k\u00e9o d\u00e0i. V\u1edbi ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c, \u00f4ng \u0110\u1ee9c \u0111\u1ec1 ngh\u1ecb t\u0103ng m\u1ee9c gi\u1ea3m tr\u1eeb t\u1eeb 4,4 tri\u1ec7u \u0111\u1ed3ng\/ng\u01b0\u1eddi\/th\u00e1ng l\u00ean ng\u01b0\u1ee1ng tr\u00ean 7 tri\u1ec7u \u0111\u1ed3ng, \u0111\u1ec3 ph\u00f9 h\u1ee3p v\u1edbi chi ph\u00ed nu\u00f4i con \u0103n h\u1ecdc hi\u1ec7n nay.<\/em><\/p>\n

Theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh, bi\u1ec3u thu\u1ebf TNCN t\u1eeb ti\u1ec1n c\u00f4ng, ti\u1ec1n l\u01b0\u01a1ng \u0111\u01b0\u1ee3c chia l\u00e0m 7 b\u1eadc (sau khi gi\u1ea3m tr\u1eeb gia c\u1ea3nh), c\u1ee5 th\u1ec3: Thu nh\u1eadp t\u1eeb 5 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng tr\u1edf xu\u1ed1ng m\u1ee9c thu\u1ebf 5%; t\u1eeb 5 \u0111\u1ebfn 10 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng m\u1ee9c thu\u1ebf 10%; tr\u00ean 10 – 18 tri\u1ec7u \u0111\u1ed3ng m\u1ee9c 15%; t\u1eeb tr\u00ean 18 – 32 tri\u1ec7u \u0111\u1ed3ng m\u1ee9c 20%; t\u1eeb tr\u00ean 32 – 52 tri\u1ec7u \u0111\u1ed3ng m\u1ee9c 25%; tr\u00ean 52 – 80 tri\u1ec7u \u0111\u1ed3ng m\u1ee9c 30%; tr\u00ean 80 tri\u1ec7u \u0111\u1ed3ng m\u1ee9c 35%.<\/p>\n

TS C\u1ea5n V\u0103n L\u1ef1c, chuy\u00ean gia kinh t\u1ebf tr\u01b0\u1edfng Ng\u00e2n h\u00e0ng TMCP \u0110\u1ea7u t\u01b0 v\u00e0 Ph\u00e1t tri\u1ec3n Vi\u1ec7t Nam (BIDV) \u0111\u1ec1 xu\u1ea5t, Nh\u00e0 n\u01b0\u1edbc n\u00ean xem x\u00e9t l\u1ea1i m\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh c\u1ee7a c\u00e1 nh\u00e2n, v\u00ec m\u1ee9c hi\u1ec7n h\u00e0nh ch\u01b0a h\u1ee3p l\u00fd, khi thu nh\u1eadp, nhu c\u1ea7u cu\u1ed9c s\u1ed1ng t\u1ed1i thi\u1ec3u c\u1ee7a ng\u01b0\u1eddi d\u00e2n, l\u1ea1m ph\u00e1t \u0111\u1ec1u t\u0103ng. Vi\u1ec7c x\u00e1c \u0111\u1ecbnh m\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh kh\u00f4ng r\u00f5 v\u1ec1 ti\u00eau ch\u00ed c\u00e0ng g\u00e2y ra nhi\u1ec1u \u00fd ki\u1ebfn tr\u00e1i chi\u1ec1u. B\u00ean c\u1ea1nh vi\u1ec7c t\u0103ng m\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh, trong b\u1ed1i c\u1ea3nh COVID-19, n\u00ean \u0111i\u1ec1u ch\u1ec9nh t\u0103ng gi\u1ea3m tr\u1eeb v\u1edbi c\u00e1 nh\u00e2n kinh doanh, c\u1ee5 th\u1ec3 kh\u00f4ng n\u00ean t\u00ednh thu\u1ebf t\u1eeb 100 tri\u1ec7u \u0111\u1ed3ng\/n\u0103m m\u00e0 n\u00ean \u0111\u00e1nh thu\u1ebf t\u1eeb ng\u01b0\u1ee1ng doanh thu 150 tri\u1ec7u \u0111\u1ed3ng\/n\u0103m.<\/p>\n

V\u1ec1 b\u1eadc t\u00ednh thu\u1ebf TNCN, Lu\u1eadt s\u01b0<\/span><\/a> Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c<\/a>\u00a0\u0111\u1ec1 xu\u1ea5t gi\u1ea3m t\u1eeb 7 b\u1eadc hi\u1ec7n h\u00e0nh xu\u1ed1ng 4-5 b\u1eadc; t\u0103ng kho\u1ea3ng c\u00e1ch b\u1eadc t\u1eeb 5 l\u00ean 10 tri\u1ec7u \u0111\u1ed3ng; gi\u1ea3m m\u1ee9c thu\u1ebf v\u1edbi b\u1eadc 1 t\u1eeb 5% hi\u1ec7n h\u00e0nh xu\u1ed1ng 1-2%. V\u1edbi thang thu\u1ebf hi\u1ec7n h\u00e0nh, theo lu\u1eadt s\u1ef1 tr\u00ean, nh\u1eefng ng\u01b0\u1eddi trong nh\u00f3m thu nh\u1eadp 30-100 tri\u1ec7u \u0111\u1ed3ng \u0111ang ch\u1ecbu thu\u1ebf b\u00ecnh qu\u00e2n kho\u1ea3ng 20%, trong khi thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p hi\u1ec7n ch\u1ec9 18-20%. \u201cThu\u1ebf TNCN kh\u00f4ng c\u00f3 l\u00fd do g\u00ec \u0111\u1ec3 cao ngang b\u1eb1ng, th\u1eadm ch\u00ed h\u01a1n (m\u1ee9c cao nh\u1ea5t l\u00ean t\u1edbi 35% – PV) thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p nh\u01b0 v\u1eady\u201d, \u00f4ng \u0110\u1ee9c n\u00f3i.\u00a0<\/em><\/p>\n

Chuy\u00ean gia kinh t\u1ebf \u0110inh Th\u1ebf Hi\u1ec3n \u0111\u1ec1 xu\u1ea5t B\u1ed9 T\u00e0i ch\u00ednh nghi\u00ean c\u1ee9u b\u1ecf b\u1edbt b\u1eadc v\u1edbi thu\u1ebf TNCN; s\u1eeda quy \u0111\u1ecbnh v\u1ec1 th\u1eddi \u0111i\u1ec3m \u0111i\u1ec1u ch\u1ec9nh m\u1ee9c gi\u1ea3m tr\u1eeb, thay v\u00ec c\u0103n c\u1ee9 v\u00e0o t\u1ed5ng m\u1ee9c l\u1ea1m ph\u00e1t 20% s\u1ebd \u0111i\u1ec1u ch\u1ec9nh th\u00ec n\u00ean quy \u0111\u1ecbnh 3-5 n\u0103m xem x\u00e9t \u0111i\u1ec1u ch\u1ec9nh 1 l\u1ea7n, ho\u1eb7c \u0111i\u1ec1u ch\u1ec9nh theo c\u00e1c l\u1ea7n t\u0103ng l\u01b0\u01a1ng.<\/p>\n

L\u00ca H\u1eeeU VI\u1ec6T<\/strong><\/p>\n

——————-<\/p>\n

Ti\u1ec1n<\/em><\/strong> phong (Kinh t\u1ebf) 30-3-2022:<\/em><\/strong><\/p>\n

https:\/\/tienphong.vn\/thue-thu-nhap-ca-nhan-can-su-chia-se-voi-nguoi-dan-post1426889.tpo<\/em><\/a><\/p>\n

(271\/1.405)<\/em>","protected":false},"excerpt":{"rendered":"

(TP) – B\u1ea5t ch\u1ea5p \u1ea3nh h\u01b0\u1edfng d\u1ecbch COVID-19 khi\u1ebfn ng\u01b0\u1eddi d\u00e2n g\u1eb7p nhi\u1ec1u kh\u00f3 kh\u0103n trong cu\u1ed9c s\u1ed1ng; th\u1ea5t nghi\u1ec7p t\u0103ng, thu nh\u1eadp gi\u1ea3m\u2026 s\u1ed1 thu thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n (TNCN) trong n\u0103m qua v\u1eabn t\u0103ng m\u1ea1nh. \u0110i\u1ec1u n\u00e0y, theo c\u00e1c chuy\u00ean gia c\u00f3 nhi\u1ec1u \u0111i\u1ec1u ch\u01b0a \u1ed5n. Th\u1ef1c t\u1ebf \u0111\u00f3 ph\u1ea3n \u00e1nh thu\u1ebf […]<\/p>\n","protected":false},"author":2,"featured_media":16538,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[17,26],"tags":[],"class_list":["post-16537","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-binh-luan-gop-y","category-legal-media"],"acf":[],"yoast_head":"\n3.029. 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