{"id":17555,"date":"2018-04-17T09:54:02","date_gmt":"2018-04-17T02:54:02","guid":{"rendered":"https:\/\/anvilaw.com\/vi\/?p=17555"},"modified":"2022-04-12T09:58:00","modified_gmt":"2022-04-12T02:58:00","slug":"2-130-du-thao-luat-thue-tai-san-rat-bat-hop-ly-kieu-gi-nguoi-dan-cung-phai-nop","status":"publish","type":"post","link":"https:\/\/anvilaw.com\/vi\/2-130-du-thao-luat-thue-tai-san-rat-bat-hop-ly-kieu-gi-nguoi-dan-cung-phai-nop\/","title":{"rendered":"2.130. D\u1ef1 th\u1ea3o Lu\u1eadt Thu\u1ebf t\u00e0i s\u1ea3n: R\u1ea5t b\u1ea5t h\u1ee3p l\u00fd \u2013 ki\u1ec3u g\u00ec ng\u01b0\u1eddi d\u00e2n c\u0169ng ph\u1ea3i n\u1ed9p"},"content":{"rendered":"(NH) – Theo nh\u01b0 \u0111\u1ec1 xu\u1ea5t v\u1ec1 thu\u1ebf t\u00e0i s\u1ea3n c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh th\u00ec nh\u00e0 \u0111\u1ec3 \u1edf kh\u00f4ng sinh l\u1eddi g\u00ec c\u0169ng ph\u1ea3i n\u1ed9p thu\u1ebf, ng\u01b0\u1eddi th\u1ea5t nghi\u1ec7p, ng\u01b0\u1eddi v\u1ec1 h\u01b0u c\u0169ng ph\u1ea3i n\u1ed9p thu\u1ebf, ng\u01b0\u1eddi kh\u00f4ng \u0111\u1ee7 \u0103n, kh\u00f4ng \u0111\u1ee7 s\u1ed1ng c\u0169ng ph\u1ea3i n\u1ed9p thu\u1ebf…\u00a0<\/strong><\/p>\n\n\n\n\n
\"\"<\/td>\n<\/tr>\n
\u1ea2nh minh h\u1ecda<\/em><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\u0110\u00e1nh thu\u1ebf \u0111\u1ebfn t\u1eadn ng\u01b0\u1eddi thu nh\u1eadp th\u1ea5p?<\/strong><\/p>\n

Tr\u01b0\u1edbc \u0111\u1ec1 xu\u1ea5t c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh v\u1ec1 x\u00e2y d\u1ef1ng d\u1ef1 Lu\u1eadt Thu\u1ebf t\u00e0i s\u1ea3n, Lu\u1eadt s\u01b0 Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c – Gi\u00e1m \u0111\u1ed1c C\u00f4ng ty Lu\u1eadt ANVI, Tr\u1ecdng t\u00e0i vi\u00ean VIAC cho r\u1eb1ng: \u201cQuan tr\u1ecdng l\u00e0 tri\u1ebft l\u00fd, nguy\u00ean t\u1eafc, m\u1ee5c \u0111\u00edch v\u00e0 t\u00ednh h\u1ee3p l\u00fd c\u1ee7a lo\u1ea1i thu\u1ebf n\u00e0y, nh\u1ea5t l\u00e0 v\u1ec1 th\u1eddi gian th\u1ef1c hi\u1ec7n, \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf, c\u0103n c\u1ee9 t\u00ednh thu\u1ebf, tr\u1ecb gi\u00e1 t\u00e0i s\u1ea3n kh\u1edfi \u0111i\u1ec3m \u0111\u00e1nh thu\u1ebf v\u00e0 thu\u1ebf su\u1ea5t\u201d.<\/em><\/p>\n

B\u1edfi v\u1eady, m\u1eb7c d\u00f9 \u1ee7ng h\u1ed9 vi\u1ec7c c\u1ea7n c\u00f3 lu\u1eadt \u0111\u1ec3 \u0111i\u1ec1u ti\u1ebft m\u1ed9t ph\u1ea7n nh\u1ecf thu nh\u1eadp c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n c\u00f3 nhi\u1ec1u t\u00e0i s\u1ea3n nh\u00e0, \u0111\u1ea5t, g\u00f3p ph\u1ea7n \u0111\u1ea3m b\u1ea3o c\u00f4ng b\u1eb1ng x\u00e3 h\u1ed9i,\u00a0nh\u01b0ng theo Lu\u1eadt s\u01b0 \u0110\u1ee9c d\u1ef1 th\u1ea3o Lu\u1eadt m\u00e0\u00a0B\u1ed9 T\u00e0i ch\u00ednh\u00a0x\u00e2y d\u1ef1ng hi\u1ec7n nay qu\u00e1 nhi\u1ec1u \u0111i\u1ec3m b\u1ea5t h\u1ee3p l\u00fd, th\u1eadm ch\u00ed \u0111i ng\u01b0\u1ee3c l\u1ea1i m\u1ee5c \u0111\u00edch \u0111\u1ec1 ra v\u00ec \u0111ang \u0111\u00e1nh thu\u1ebf \u0111\u1ebfn t\u1eadn ng\u01b0\u1eddi thu nh\u1eadp th\u1ea5p.<\/em><\/p>\n

“Ki\u1ec3u g\u00ec ng\u01b0\u1eddi d\u00e2n c\u0169ng ph\u1ea3i n\u1ed9p\u00a0n\u1ebfu nh\u1eefng n\u1ed9i dung n\u00e0y \u0111\u01b0\u1ee3c th\u00f4ng qua v\u00e0 nh\u01b0 th\u1ebf kh\u00e1 nguy hi\u1ec3m\u201d, \u00f4ng \u0110\u1ee9c cho bi\u1ebft v\u00e0 ch\u1ec9 r\u00f5 nh\u1eefng \u0111i\u1ec3m b\u1ea5t h\u1ee3p l\u00fd. Tr\u01b0\u1edbc h\u1ebft, thu\u1ebf n\u00e0y, nh\u01b0 d\u1ef1 th\u1ea3o c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh kh\u00e1c v\u1edbi c\u00e1c lo\u1ea1i kh\u00e1c c\u00f3 chuy\u1ec3n d\u1ecbch, kinh doanh, giao d\u1ecbch hay l\u1ee3i nhu\u1eadn m\u1edbi n\u1ed9p thu\u1ebf, t\u00e0i s\u1ea3n kh\u00f4ng ho\u1ea1t \u0111\u1ed9ng g\u00ec c\u0169ng ph\u1ea3i n\u1ed9p thu\u1ebf (v\u1edbi nh\u00e0 ch\u1ec9 \u0111\u1ec3 \u1edf), ng\u01b0\u1eddi th\u1ea5t nghi\u1ec7p, ng\u01b0\u1eddi v\u1ec1 h\u01b0u c\u0169ng ph\u1ea3i n\u1ed9p thu\u1ebf, ng\u01b0\u1eddi kh\u00f4ng \u0111\u1ee7 \u0103n, kh\u00f4ng \u0111\u1ee7 s\u1ed1ng c\u0169ng ph\u1ea3i n\u1ed9p thu\u1ebf. Nh\u00e0 th\u1ebf ch\u1ea5p \u0111ang b\u1ecb si\u1ebft n\u1ee3, s\u1eafp m\u1ea5t r\u1ed3i c\u0169ng ph\u1ea3i n\u1ed9p thu\u1ebf. Nh\u00e0 \u0111i vay 90%, \u0111\u1ec3 mua, g\u00e1nh 1 \u0111\u1ed1ng n\u1ee3\u00a0c\u0169ng ph\u1ea3i n\u1ed9p thu\u1ebf. Ph\u1ea3i n\u1ed9p thu\u1ebf li\u00ean t\u1ee5c, su\u1ed1t \u0111\u1eddi.<\/em><\/p>\n

Nh\u01b0 v\u1eady, ng\u01b0\u1eddi d\u00e2n ph\u1ea3i n\u1ed9p thu\u1ebf qu\u00e1 nhi\u1ec1u nh\u01b0ng l\u1ea1i kh\u00f4ng c\u1ea3m nh\u1eadn \u0111\u01b0\u1ee3c h\u01b0\u1edfng l\u1ee3i \u00edch mang l\u1ea1i t\u1eeb ti\u1ec1n thu\u1ebf trong khi ng\u01b0\u1eddi d\u00e2n l\u00e0m g\u00ec c\u0169ng ph\u1ea3i chi ti\u1ec1n, \u0111i \u0111\u01b0\u1eddng mi\u1ec5n ph\u00ed c\u0169ng m\u1ea5t ti\u1ec1n v\u00ec \u0111\u00e3 thu qua xe c\u1ed9, x\u0103ng d\u1ea7u, chi ph\u00ed v\u1eadn t\u1ea3i, kinh doanh l\u01b0u th\u00f4ng, v\u00e0o c\u00f4ng vi\u00ean \u0111\u00e3 mua v\u00e9 qua c\u1ed5ng nh\u01b0 \u0111i v\u1ec7 sinh v\u1eabn ph\u1ea3i m\u1ea5t ti\u1ec1n\u2026 Trong khi ch\u1ea5t l\u01b0\u1ee3ng ph\u1ee5c v\u1ee5 k\u00e9m\u2026 \u0111\u1eddi s\u1ed1ng ng\u01b0\u1eddi d\u00e2n \u0111ang ng\u00e0y m\u1ed9t thi\u1ebfu an to\u00e0n v\u1edbi m\u00f4i tr\u01b0\u1eddng \u00f4 nhi\u1ec5m ng\u00e0y m\u1ed9t n\u1eb7ng, th\u1ef1c ph\u1ea9m \u0111\u1ed9c h\u1ea1i tr\u00e0n lan\u2026 \u0110\u00e2y l\u00e0 nh\u1eefng \u0111i\u1ec1u mong Nh\u00e0 n\u01b0\u1edbc c\u1ea7n ph\u1ea3i g\u1ea5p g\u1ea5p x\u1eed l\u00fd tr\u01b0\u1edbc khi b\u00e0n chuy\u1ec7n thu th\u00eam thu\u1ebf nh\u00e0 khi m\u00e0 c\u00f2n r\u1ea5t nhi\u1ec1u ng\u01b0\u1eddi kh\u00f4ng bi\u1ebft bao gi\u1edd m\u1edbi mua n\u1ed5i nh\u00e0.<\/em><\/p>\n

Ch\u1ec9 n\u00ean \u0111\u00e1nh thu\u1ebf nh\u00e0 tr\u00ean 5 t\u1ef7 \u0111\u1ed3ng v\u1edbi thu\u1ebf su\u1ea5t 0,1%<\/em><\/strong><\/p>\n

T\u1eeb \u0111\u00f3, Lu\u1eadt s\u01b0 \u0110\u1ee9c cho r\u1eb1ng tr\u01b0\u1edbc khi ban h\u00e0nh lu\u1eadt thu\u1ebf t\u00e0i s\u1ea3n n\u00e0y, vi\u1ec7c c\u1ea7n nh\u1ea5t l\u00e0 ph\u1ea3i si\u1ebft ch\u1eb7t k\u1ef7 c\u01b0\u01a1ng, k\u1ef7 lu\u1eadt, gi\u1ea3m chi ti\u00eau l\u00e3ng ph\u00ed, ph\u1ea3i chi d\u00f9ng c\u00f3 hi\u1ec7u qu\u1ea3 ti\u1ec1n thu\u1ebf c\u1ee7a nh\u00e2n d\u00e2n (chi tr\u00e0n lan, tham nh\u0169ng, l\u00e3ng ph\u00ed, kh\u00f4ng hi\u1ec7u qu\u1ea3). G\u00f3p \u00fd c\u1ee5 th\u1ec3 v\u00e0o \u0111\u1ec1 xu\u1ea5t c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh, theo Lu\u1eadt s\u01b0 \u0110\u1ee9c c\u1ea7n n\u00e2ng ng\u01b0\u1ee1ng ch\u1ecbu thu\u1ebf l\u00ean tr\u00ean 5 t\u1ef7 \u0111\u1ed3ng v\u00e0 thu\u1ebf su\u1ea5t l\u00e0 0,1% m\u00e0 th\u00f4i.<\/em><\/p>\n

\u1ee6ng h\u1ed9 x\u00e2y d\u1ef1ng Lu\u1eadt Thu\u1ebf t\u00e0i s\u1ea3n, nh\u01b0ng Hi\u1ec7p h\u1ed9i B\u1ea5t \u0111\u1ed9ng s\u1ea3n th\u00e0nh ph\u1ed1 H\u1ed3 Ch\u00ed Minh (HoREA) cho r\u1eb1ng: \u201cB\u1ed9 T\u00e0i ch\u00ednh c\u00f4ng b\u1ed1 \u0111\u1ec1 \u00e1n Lu\u1eadt Thu\u1ebf t\u00e0i s\u1ea3n t\u1ea1i th\u1eddi \u0111i\u1ec3m hi\u1ec7n nay l\u00e0 kh\u00f4ng ph\u00f9 h\u1ee3p, g\u00e2y ra ph\u1ea3n \u1ee9ng b\u1ea5t b\u00ecnh trong c\u00f4ng lu\u1eadn, nh\u1ea5t l\u00e0 m\u1edbi \u0111\u00e2y, v\u00e0o th\u00e1ng 11\/2017, Qu\u1ed1c h\u1ed9i \u0111\u00e3 th\u00f4ng qua Ngh\u1ecb quy\u1ebft 54 v\u1ec1 c\u01a1 ch\u1ebf \u0111\u1eb7c th\u00f9 ph\u00e1t tri\u1ec3n th\u00e0nh ph\u1ed1 H\u1ed3 Ch\u00ed Minh v\u00e0 \u0111\u00e3 quy\u1ebft \u0111\u1ecbnh ch\u01b0a th\u00ed \u0111i\u1ec3m \u0111\u00e1nh thu\u1ebf t\u00e0i s\u1ea3n t\u1ea1i th\u00e0nh ph\u1ed1\u201d.<\/p>\n

Theo HoREA, v\u1edbi \u0111\u1ec1 xu\u1ea5t c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh hi\u1ec7n nay th\u00ec \u201cthu\u1ebf \u0111ang ch\u1ed3ng l\u00ean thu\u1ebf\u201d v\u00e0 ng\u01b0\u1ee1ng x\u00e1c \u0111\u1ecbnh gi\u00e1 tr\u1ecb nh\u00e0 kh\u00f4ng ch\u1ecbu thu\u1ebf m\u00e0 B\u1ed9 T\u00e0i ch\u00ednh \u0111\u01b0a ra l\u00e0 th\u1ea5p, thu\u1ebf su\u1ea5t 0,4% nh\u01b0 B\u1ed9 \u0111\u01b0a ra cao h\u01a1n 13 l\u1ea7n so v\u1edbi thu\u1ebf su\u1ea5t \u0111ang \u00e1p d\u1ee5ng hi\u1ec7n nay\u00a0(d\u1ef1 th\u1ea3o Lu\u1eadt \u0111\u1ec1 xu\u1ea5t thu\u1ebf su\u1ea5t 0,4%, so v\u1edbi thu\u1ebf su\u1ea5t 0,03% hi\u1ec7n nay \u0111\u1ed1i v\u1edbi \u0111\u1ea5t \u1edf trong h\u1ea1n m\u1ee9c)\u00a0s\u1ebd tr\u1edf th\u00e0nh g\u00e1nh n\u1eb7ng cho ng\u01b0\u1eddi s\u1edf h\u1eefu nh\u00e0 trong khi m\u1ee9c s\u1ed1ng c\u1ee7a ng\u01b0\u1eddi d\u00e2n nh\u00ecn chung c\u00f2n r\u1ea5t th\u1ea5p so v\u1edbi c\u00e1c n\u01b0\u1edbc kh\u00e1c,\u00a0d\u1eabn t\u1edbi kh\u1ea3 n\u0103ng c\u00f3 th\u1ec3 c\u00f3 nh\u1eefng h\u1ed9 gia \u0111\u00ecnh s\u1ebd g\u1eb7p kh\u00f3 kh\u0103n trong vi\u1ec7c n\u1ed9p thu\u1ebf.<\/p>\n

HoREA cho r\u1eb1ng v\u1edbi n\u1ed9i dung nh\u01b0 d\u1ef1 th\u1ea3o c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh v\u1eeba \u0111\u01b0a ra s\u1ebd t\u00e1c \u0111\u1ed9ng \u0111\u1ebfn m\u1eb7t b\u1eb1ng gi\u00e1 c\u1ea3 n\u00f3i chung m\u00e0 tr\u1ef1c ti\u1ebfp l\u00e0 t\u00e1c \u0111\u1ed9ng l\u00e0m t\u0103ng gi\u00e1 nh\u00e0 tr\u00ean th\u1ecb tr\u01b0\u1eddng b\u1ea5t \u0111\u1ed9ng s\u1ea3n, l\u00e0m gi\u1ea3m ph\u1ea7n n\u00e0o ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0, kinh doanh c\u1ee7a c\u00e1c nh\u00e0 \u0111\u1ea7u t\u01b0 th\u1ee9 c\u1ea5p d\u1eabn t\u1edbi kh\u1ea3 n\u0103ng s\u1ee5t gi\u1ea3m giao d\u1ecbch tr\u00ean th\u1ecb tr\u01b0\u1eddng b\u1ea5t \u0111\u1ed9ng s\u1ea3n.<\/p>\n

V\u1ec1 ng\u01b0\u1ee1ng ch\u1ecbu thu\u1ebf, HoREA cho r\u1eb1ng, B\u1ed9 T\u00e0i ch\u00ednh \u0111\u1ec1 xu\u1ea5t \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t 0% \u0111\u1ed1i v\u1edbi nh\u00e0 \u1edf c\u00f3 gi\u00e1 tr\u1ecb t\u1eeb 700 tri\u1ec7u \u0111\u1ed3ng tr\u1edf xu\u1ed1ng l\u00e0\u00a0ch\u01b0a th\u1ecfa \u0111\u00e1ng; m\u00e0 n\u00ean\u00a0\u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t 0% (kh\u00f4ng thu thu\u1ebf) \u0111\u1ed1i v\u1edbi nh\u00e0 \u1edf c\u00f3 gi\u00e1 tr\u1ecb t\u1eeb 1 t\u1ef7 \u0111\u1ed3ng tr\u1edf xu\u1ed1ng \u0111\u1ec3 thu h\u1eb9p di\u1ec7n \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf v\u00e0 h\u1ed7 tr\u1ee3 thi\u1ebft th\u1ef1c cho nh\u1eefng ng\u01b0\u1eddi c\u00f3 thu nh\u1eadp trung b\u00ecnh th\u1ea5p v\u00e0 ng\u01b0\u1eddi c\u00f3 thu nh\u1eadp th\u1ea5p trong x\u00e3 h\u1ed9i<\/p>\n

Khi trao \u0111\u1ed5i v\u1ec1 \u0111\u1ec1 xu\u1ea5t c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh, TS.C\u1ea5n V\u0103n L\u1ef1c nh\u1ea5n m\u1ea1nh r\u1eb1ng: \u201cT\u0103ng thu\u1ebf ch\u1ec9 l\u00e0 gi\u1ea3i ph\u00e1p cu\u1ed1i c\u00f9ng th\u00f4i, B\u1ed9 T\u00e0i ch\u00ednh ph\u1ea3i l\u00e0m r\u1ea5t nhi\u1ec1u gi\u1ea3i ph\u00e1p kh\u00e1c li\u00ean quan \u0111\u1ebfn t\u1eadn thu thu\u1ebf, gi\u1ea3m n\u1ee3 \u0111\u1ecdng thu\u1ebf, gi\u1ea3m chi, c\u01a1 c\u1ea5u l\u1ea1i ngu\u1ed3n chi\u201d. Quan tr\u1ecdng nh\u1ea5t l\u00e0 n\u1ed9i dung c\u1ee7a lu\u1eadt ph\u1ea3i \u0111\u1ea3m b\u1ea3o nguy\u00ean t\u1eafc c\u00f4ng khai, minh b\u1ea1ch v\u00e0 c\u00f4ng b\u1eb1ng. B\u1ed9 T\u00e0i ch\u00ednh c\u1ea7n \u0111\u01b0a ra nh\u1eefng l\u00fd do thuy\u1ebft ph\u1ee5c h\u01a1n v\u1ec1 c\u01a1 s\u1edf \u0111\u01b0a ra m\u1ee9c 700 tri\u1ec7u \u0111\u1ed3ng v\u00e0 thu\u1ebf su\u1ea5t 0,3 \u2013 0,4%. \u0110\u1ed3ng th\u1eddi ph\u1ea3i \u0111\u00e1nh gi\u00e1 \u0111\u01b0\u1ee3c t\u00e1c \u0111\u1ed9ng c\u1ee7a ch\u00ednh s\u00e1ch, v\u1ec1 ng\u00e2n s\u00e1ch, t\u00ednh kh\u1ea3 thi, \u0111\u1ea3m b\u1ea3o c\u00f4ng b\u1eb1ng, t\u00e1c \u0111\u1ed9ng \u0111\u1ebfn \u0111\u1eddi s\u1ed1ng c\u1ee7a ng\u01b0\u1eddi d\u00e2n.<\/p>\n

T\u1eeb g\u00f3c \u0111\u1ed9 c\u01a1 quan l\u1eadp ph\u00e1p, U\u1ef7\u00a0vi\u00ean U\u1ef7 ban T\u00e0i ch\u00ednh ng\u00e2n s\u00e1ch c\u1ee7a Qu\u1ed1c h\u1ed9i – \u00f4ng\u00a0Ho\u00e0ng V\u0103n C\u01b0\u1eddng –\u00a0\u00a0Ph\u00f3 hi\u1ec7u tr\u01b0\u1edfng \u0110\u1ea1i h\u1ecdc Kinh t\u1ebf qu\u1ed1c d\u00e2n cho r\u1eb1ng: “c\u01a1 s\u1edf m\u1ee9c t\u00ednh thu\u1ebf, thu\u1ebf su\u1ea5t bao nhi\u00eau th\u00ec c\u1ea7n ph\u1ea3i \u0111\u01b0\u1ee3c t\u00ednh to\u00e1n k\u1ef9 h\u01a1n, khoa h\u1ecdc h\u01a1n ch\u1ee9 x\u00e1c \u0111\u1ecbnh ngay ng\u01b0\u1eddi s\u1edf h\u1eefu nh\u00e0 tr\u00ean 700 tri\u1ec7u \u0111\u1ed3ng b\u1ecb t\u00ednh thu\u1ebf l\u00e0 ch\u01b0a h\u1ee3p l\u00fd”.<\/p>\n

Linh Ly<\/strong><\/p>\n

——-<\/p>\n

Th\u1eddi b\u00e1o Ng\u00e2n h\u00e0ng (X\u00e3 h\u1ed9i) 17-4-2018:<\/em><\/strong><\/p>\n

http:\/\/thoibaonganhang.vn\/du-thao-luat-thue-tai-san-rat-bat-hop-ly-kieu-gi-nguoi-dan-cung-phai-nop-74895.html<\/em><\/a><\/p>\n

(524\/1.185)<\/em>","protected":false},"excerpt":{"rendered":"

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