{"id":17730,"date":"2016-08-03T15:43:29","date_gmt":"2016-08-03T08:43:29","guid":{"rendered":"https:\/\/anvilaw.com\/vi\/?p=17730"},"modified":"2022-04-13T15:50:15","modified_gmt":"2022-04-13T08:50:15","slug":"1-239-thue-thu-nhap-voi-dn-nho-va-vua-giam-vai-tram-ti-nham-nho-gi","status":"publish","type":"post","link":"https:\/\/anvilaw.com\/vi\/1-239-thue-thu-nhap-voi-dn-nho-va-vua-giam-vai-tram-ti-nham-nho-gi\/","title":{"rendered":"1.239. Thu\u1ebf thu nh\u1eadp v\u1edbi DN nh\u1ecf v\u00e0 v\u1eeba: gi\u1ea3m v\u00e0i tr\u0103m t\u1ec9 nh\u1eb1m nh\u00f2 g\u00ec!"},"content":{"rendered":"

(TT) – Trong d\u1ef1 th\u1ea3o ngh\u1ecb quy\u1ebft c\u1ee7a Qu\u1ed1c h\u1ed9i v\u1ec1 m\u1ed9t s\u1ed1 gi\u1ea3i ph\u00e1p th\u00e1o g\u1ee1 kh\u00f3 kh\u0103n cho doanh nghi\u1ec7p (DN) d\u1ef1 ki\u1ebfn thu\u1ebf thu nh\u1eadp DN s\u1ebd c\u00f2n 17% trong giai \u0111o\u1ea1n t\u1eeb 2017-2020, gi\u1ea3m 3% so v\u1edbi hi\u1ec7n nay.<\/strong><\/p>\n

\n\n\n\n\n
\"C\u00e1c<\/a><\/td>\n<\/tr>\n
C\u00e1c chuy\u00ean gia cho r\u1eb1ng c\u1ea7n gi\u1ea3m thu\u1ebf thu nh\u1eadp DN m\u1ea1nh h\u01a1n \u0111\u1ec3 h\u1ed7 tr\u1ee3 c\u00e1c DN nh\u1ecf v\u00e0 v\u1eeba l\u00e0m \u0103n. Trong \u1ea3nh: s\u1ea3n xu\u1ea5t h\u00e0ng nh\u1ef1a t\u1ea1i C\u00f4ng ty V\u0129nh L\u1ed9c Ph\u00e1t, huy\u1ec7n B\u00ecnh Ch\u00e1nh, TP.HCM – \u1ea2nh: QUANG \u0110\u1ecaNH<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

D\u1ef1 th\u1ea3o\u00a0\u0111ang \u0111\u01b0\u1ee3c B\u1ed9 T\u00e0i ch\u00ednh l\u1ea5y \u00fd ki\u1ebfn.\u00a0Theo ph\u01b0\u01a1ng \u00e1n \u0111\u01b0\u1ee3c B\u1ed9 T\u00e0i ch\u00ednh \u1ee7ng h\u1ed9, c\u00e1c DN c\u00f3 doanh thu d\u01b0\u1edbi 20 t\u1ec9 \u0111\u1ed3ng m\u1edbi \u0111\u01b0\u1ee3c h\u01b0\u1edfng m\u1ee9c thu\u1ebf thu nh\u1eadp DN 17%\/n\u0103m.<\/p>\n

Trao \u0111\u1ed5i v\u1edbi\u00a0Tu\u1ed5i Tr\u1ebb<\/em>, nhi\u1ec1u chuy\u00ean gia v\u00e0 DN cho r\u1eb1ng m\u1ee9c gi\u1ea3m n\u00e0y th\u1ef1c ra ch\u1eb3ng c\u00f3 t\u00e1c d\u1ee5ng h\u1ed7 tr\u1ee3, c\u1ea7n ph\u1ea3i gi\u1ea3m s\u00e2u h\u01a1n.<\/p>\n

*\u00a0TS PH\u1ea0M NG\u1eccC LONG\u00a0<\/strong>(nguy\u00ean vi\u1ec7n tr\u01b0\u1edfng Vi\u1ec7n Khoa h\u1ecdc qu\u1ea3n tr\u1ecb DN nh\u1ecf v\u00e0 v\u1eeba):<\/p>\n

Thu\u1ebf thu nh\u1eadp DN ch\u1ec9 n\u00ean 10%<\/strong><\/p>\n

 <\/p>\n\n\n\n\n
\"\u00d4ng<\/a><\/td>\n<\/tr>\n
\u00d4ng Ph\u1ea1m Ng\u1ecdc Long – \u1ea2nh: L.Thanh<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Theo t\u00f4i, vi\u1ec7c h\u1ed7 tr\u1ee3 DN nh\u1ecf v\u00e0 v\u1eeba n\u00ean h\u01b0\u1edbng \u0111\u1ebfn m\u1ee5c ti\u00eau khuy\u1ebfn kh\u00edch ng\u01b0\u1eddi d\u00e2n kh\u1edfi nghi\u1ec7p, \u0111\u01b0a v\u1ed1n v\u00e0o kinh doanh, nh\u1eefng DN c\u00f3 \u0111\u1ea7u ra t\u1ed1t nh\u01b0ng t\u1ea1m th\u1eddi kh\u00f3 kh\u0103n.<\/p>\n

B\u1edfi \u0111\u01b0a ra quy \u0111\u1ecbnh ch\u1ec9 h\u1ed7 tr\u1ee3 DN c\u00f3 doanh thu d\u01b0\u1edbi 20 t\u1ec9 \u0111\u1ed3ng\/n\u0103m r\u1ea5t c\u00f3 th\u1ec3 s\u1ebd d\u1eabn t\u1edbi nh\u1eefng gian l\u1eadn nh\u01b0 gi\u1ea5u doanh thu, DN kh\u00f4ng ch\u1ecbu l\u1edbn, kh\u00f4ng mu\u1ed1n t\u0103ng quy m\u00f4…\u00a0Ch\u00ednh s\u00e1ch n\u00e0o c\u0169ng n\u00ean c\u00f3 ti\u00eau ch\u00ed r\u00f5 r\u00e0ng, th\u1eddi gian c\u1ee5 th\u1ec3 v\u00e0 ph\u1ea3i \u0111\u1ea1t \u0111\u01b0\u1ee3c m\u1ed9t s\u1ed1 m\u1ee5c ti\u00eau m\u1edbi h\u1ed7 tr\u1ee3.<\/p>\n

Tuy nhi\u00ean, theo t\u00f4i, kh\u00f4ng ch\u1ec9 c\u00e1c DN nh\u1ecf v\u00e0 v\u1eeba m\u00e0 c\u00e1c DN kh\u1edfi nghi\u1ec7p, DN trong l\u0129nh v\u1ef1c khoa h\u1ecdc (\u0111\u1eb7c bi\u1ec7t c\u00e1c nh\u00e0 khoa h\u1ecdc, nh\u1eefng ng\u01b0\u1eddi tr\u1ebb \u0111em \u0111\u01b0\u1ee3c ti\u1ebfn b\u1ed9 khoa h\u1ecdc c\u00f4ng ngh\u1ec7 v\u1ec1, \u0111i v\u00e0o nh\u1eefng ng\u00e0nh c\u00f4ng ngh\u1ec7 cao…) c\u0169ng c\u1ea7n \u0111\u01b0\u1ee3c \u00e1p m\u1ee9c thu\u1ebf th\u1ea5p h\u01a1n, ch\u1ee9 17% v\u1eabn cao qu\u00e1.<\/p>\n

C\u00f3 th\u1ec3 chia ra nhi\u1ec1u m\u1ee9c thu\u1ebf kh\u00e1c nhau, \u00e1p d\u1ee5ng cho c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00e1c nhau.<\/p>\n

Ch\u1eb3ng h\u1ea1n, v\u1edbi c\u00e1c DN kh\u1edfi nghi\u1ec7p theo h\u01b0\u1edbng s\u00e1ng t\u1ea1o, c\u00f3 h\u00e0m l\u01b0\u1ee3ng ch\u1ea5t x\u00e1m cao… ch\u1ec9 n\u00ean \u00e1p m\u1ee9c thu\u1ebf thu nh\u1eadp DN kho\u1ea3ng 10%. B\u1edfi c\u00e1c DN FDI thu\u1ed9c di\u1ec7n \u01b0u ti\u00ean \u0111\u1eb7c bi\u1ec7t c\u0169ng \u0111\u00e3 \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf thu nh\u1eadp DN trong b\u1ed1n n\u0103m, gi\u1ea3m 50% trong ch\u00edn n\u0103m ti\u1ebfp theo…<\/p>\n

T\u00f3m l\u1ea1i, nh\u1eefng DN n\u1ed9i trong nh\u1eefng l\u0129nh v\u1ef1c c\u1ea7n khuy\u1ebfn kh\u00edch ch\u1ec9 n\u00ean \u0111\u01b0\u1ee3c \u00e1p thu\u1ebf thu nh\u1eadp DN kho\u1ea3ng 10% l\u00e0 ph\u00f9 h\u1ee3p. C\u01a1 ch\u1ebf ch\u00ednh s\u00e1ch c\u0169ng c\u1ea7n c\u00f4ng khai minh b\u1ea1ch \u0111\u1ec3 ai \u0111\u00fang \u0111\u1ed1i t\u01b0\u1ee3ng l\u00e0 \u0111\u01b0\u1ee3c h\u01b0\u1edfng.<\/p>\n

* \u00d4ng B\u00d9I V\u0102N D\u0168NG<\/strong>\u00a0(nguy\u00ean tr\u01b0\u1edfng Ban nghi\u00ean c\u1ee9u ph\u00e1t tri\u1ec3n DN, Vi\u1ec7n Nghi\u00ean c\u1ee9u qu\u1ea3n l\u00fd kinh t\u1ebf trung \u01b0\u01a1ng):<\/p>\n

Kh\u00f4ng n\u00ean lo ng\u00e2n s\u00e1ch gi\u1ea3m thu<\/strong><\/p>\n\n\n\n\n
\"\u00d4ng<\/a><\/td>\n<\/tr>\n
\u00d4ng B\u00f9i V\u0103n D\u0169ng – \u1ea2nh: N.Kh\u00e1nh<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Theo t\u00f4i, tr\u01b0\u1edbc khi quy\u1ebft \u0111\u1ecbnh DN c\u00f3 m\u1ee9c doanh thu n\u00e0o s\u1ebd \u0111\u01b0\u1ee3c h\u1ed7 tr\u1ee3 v\u00e0 h\u1ed7 tr\u1ee3 m\u1ee9c bao nhi\u00eau… c\u1ea7n c\u00f3 nghi\u00ean c\u1ee9u c\u1ee5 th\u1ec3 s\u1ed1 DN c\u00f3 quy m\u00f4 doanh thu d\u01b0\u1edbi 20 t\u1ec9 hay d\u01b0\u1edbi 100 t\u1ec9 \u0111\u1ed3ng hi\u1ec7n nay \u0111ang g\u1eb7p v\u1ea5n \u0111\u1ec1 g\u00ec, vi\u1ec7c h\u1ed7 tr\u1ee3 c\u00f3 th\u1ef1c \u00fd ngh\u0129a v\u1edbi nh\u1eefng DN n\u00e0y nh\u01b0 th\u1ebf n\u00e0o…<\/p>\n

C\u0169ng \u0111\u1eebng lo l\u1eafng r\u1eb1ng gi\u1ea3m thu\u1ebf th\u00ec Nh\u00e0 n\u01b0\u1edbc s\u1ebd gi\u1ea3m thu, r\u1ed3i gi\u1edbi h\u1ea1n \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c gi\u1ea3m. B\u1edfi gi\u1ea3m thu\u1ebf cho DN ch\u1ec9 khi\u1ebfn gi\u1ea3m thu\u1ebf v\u00f2ng m\u1ed9t. N\u1ebfu ch\u00fang ta c\u00f3 quy \u0111\u1ecbnh ch\u1eb7t ch\u1ebd, gi\u00fap ti\u1ec1n gi\u1ea3m thu\u1ebf \u0111i v\u00e0o s\u1ea3n xu\u1ea5t\u00a0kinh doanh ch\u1ee9 kh\u00f4ng ph\u1ea3i \u0111em chia c\u1ed5 t\u1ee9c, s\u1ed1 ti\u1ec1n gi\u1ea3m thu\u1ebf \u0111\u00f3 c\u00f2n k\u00edch th\u00edch s\u1ea3n xu\u1ea5t, t\u1eeb \u0111\u00f3 t\u0103ng thu thu\u1ebf v\u00f2ng hai. DN c\u00f3 th\u00eam ngu\u1ed3n l\u1ef1c s\u1ebd t\u00ednh \u0111\u1ea7u t\u01b0 m\u1edbi, mua s\u1eafm, m\u1edf r\u1ed9ng s\u1ea3n xu\u1ea5t v\u00e0 s\u1ebd \u0111\u00f3ng thu\u1ebf VAT c\u00f9ng nhi\u1ec1u s\u1eafc thu\u1ebf kh\u00e1c, Nh\u00e0 n\u01b0\u1edbc c\u0169ng s\u1ebd t\u0103ng thu.<\/p>\n

* Lu\u1eadt s\u01b0\u00a0TR\u01af\u01a0NG THANH \u0110\u1ee8C<\/strong> (Gi\u00e1m \u0111\u1ed1c C\u00f4ng ty Lu\u1eadt ANVI):<\/p>\n

C\u1ea7n ch\u00ednh s\u00e1ch\u00a0c\u00f4ng b\u1eb1ng<\/strong><\/p>\n

 <\/p>\n\n\n\n\n
\"\u00d4ng<\/a><\/td>\n<\/tr>\n
\u00d4ng Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c – \u1ea2nh: C.V.K<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Theo d\u1ef1 th\u1ea3o, ch\u1ec9 nh\u1eefng DN c\u00f3 doanh thu d\u01b0\u1edbi 20 t\u1ec9 \u0111\u1ed3ng\/n\u0103m m\u1edbi \u0111\u01b0\u1ee3c h\u1ed7 tr\u1ee3 v\u1edbi m\u1ee9c thu\u1ebf thu nh\u1eadp DN s\u1ebd xu\u1ed1ng c\u00f2n 17%, t\u1ee9c ch\u1ec9 gi\u1ea3m 3% so v\u1edbi hi\u1ec7n t\u1ea1i. Nghe c\u00f3 v\u1ebb to t\u00e1t nh\u01b0ng t\u00ednh ra m\u1ed7i DN \u0111\u01b0\u1ee3c h\u01b0\u1edfng ch\u1ea3 \u0111\u00e1ng bao nhi\u00eau.<\/p>\n

V\u1edbi s\u1ed1 l\u01b0\u1ee3ng DN c\u00f3 doanh thu d\u01b0\u1edbi 20 t\u1ec9 \u0111\u1ed3ng hi\u1ec7n chi\u1ebfm h\u01a1n 86% s\u1ed1 DN c\u1ea3 n\u01b0\u1edbc, v\u1edbi h\u00e0ng tr\u0103m ng\u00e0n DN nh\u01b0ng s\u1ed1 ti\u1ec1n gi\u1ea3m thu ch\u1ec9 v\u00e0o kho\u1ea3ng 470 t\u1ec9 \u0111\u1ed3ng l\u00e0 kh\u00f4ng \u0111\u00e1ng k\u1ec3. C\u00e1 nh\u00e2n t\u00f4i c\u0169ng l\u00e0 ch\u1ee7 DN nh\u1ecf, t\u00f4i kh\u00f4ng c\u1ea7n kho\u1ea3n h\u1ed7 tr\u1ee3 ki\u1ec3u \u0111\u00f3.<\/p>\n

Thay v\u00e0o \u0111\u00f3, Nh\u00e0 n\u01b0\u1edbc n\u00ean t\u1eadp trung l\u00e0m ch\u00ednh s\u00e1ch cho t\u1ed1t, t\u1ea1o s\u1ef1 b\u00ecnh \u0111\u1eb3ng cho DN ho\u1eb7c h\u1ed7 tr\u1ee3 \u0111\u00e0o t\u1ea1o, cung c\u1ea5p th\u00f4ng tin cho t\u1ed1t.<\/p>\n

Th\u1ef1c t\u1ebf cho th\u1ea5y c\u00e1c DN c\u00f3 v\u1ed1n \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i v\u1eeba c\u00f3 ti\u1ec1m l\u1ef1c (v\u1ed1n, c\u00f4ng ngh\u1ec7,\u00a0kinh nghi\u1ec7m v\u00e0 th\u1ecb tr\u01b0\u1eddng…) v\u01b0\u1ee3t tr\u1ed9i, l\u1ea1i c\u00f2n \u0111\u01b0\u1ee3c h\u01b0\u1edfng nhi\u1ec1u \u01b0u \u0111\u00e3i v\u1ec1 thu\u1ebf nh\u01b0 mi\u1ec5n thu\u1ebf thu nh\u1eadp DN trong b\u1ed1n n\u0103m, gi\u1ea3m 50% trong ch\u00edn n\u0103m ti\u1ebfp theo… DN Vi\u1ec7t kh\u00f4ng th\u1ec3 c\u1ea1nh tranh l\u1ea1i l\u00e0 \u0111i\u1ec1u \u0111\u01b0\u01a1ng nhi\u00ean.<\/p>\n

Do \u0111\u00f3, n\u1ebfu mu\u1ed1n h\u1ed7 tr\u1ee3 DN, t\u1ed1t nh\u1ea5t l\u00e0 \u00a0x\u00e2y d\u1ef1ng m\u1ee9c thu\u1ebf chung \u1edf kho\u1ea3ng 15%, kh\u00f4ng ph\u00e2n bi\u1ec7t DN n\u1ed9i hay FDI, t\u1ea1o s\u1ef1 c\u00f4ng b\u1eb1ng trong c\u1ea1nh tranh.<\/p>\n

* \u00d4ng NGUY\u1ec4N NG\u1eccC H\u1ea2I<\/strong>\u00a0(gi\u00e1m \u0111\u1ed1c C\u00f4ng ty CP \u0111\u1ea7u t\u01b0 v\u00e0 th\u01b0\u01a1ng m\u1ea1i Ph\u00fac Y\u00ean, H\u00e0 N\u1ed9i):<\/p>\n

Ch\u00ednh s\u00e1ch thu\u1ebf\u00a0ph\u1ea3i minh b\u1ea1ch<\/strong><\/p>\n

Gi\u1ea3m thu\u1ebf l\u00e0 t\u1ed1t nh\u01b0ng ch\u01b0a \u0111\u1ee7. Theo t\u00f4i, ngo\u00e0i vi\u1ec7c gi\u1ea3m thu\u1ebf thu nh\u1eadp DN, B\u1ed9 T\u00e0i ch\u00ednh c\u1ea7n ph\u1ea3i x\u00e2y d\u1ef1ng ch\u00ednh s\u00e1ch thu\u1ebf minh b\u1ea1ch \u0111\u1ec3 kh\u00f4ng l\u00e0m kh\u00f3 cho DN.<\/p>\n

Ch\u00ednh s\u00e1ch ho\u00e0n thu\u1ebf ch\u1eb3ng h\u1ea1n, kh\u00f4ng n\u00ean \u1ea5n \u0111\u1ecbnh con s\u1ed1 tuy\u1ec7t \u0111\u1ed1i ti\u1ec1n ho\u00e0n thu\u1ebf cho n\u0103m sau l\u00e0 bao nhi\u00eau, do con s\u1ed1 n\u00e0y t\u0103ng hay gi\u1ea3m ph\u1ee5 thu\u1ed9c v\u00e0o t\u00ecnh h\u00ecnh xu\u1ea5t kh\u1ea9u, \u0111\u1ea7u t\u01b0.<\/p>\n

Trong th\u1ef1c t\u1ebf, n\u1ebfu t\u00ecnh h\u00ecnh \u0111\u1ea7u t\u01b0 v\u00e0 xu\u1ea5t kh\u1ea9u t\u0103ng cao h\u01a1n m\u1ee5c ti\u00eau \u0111\u1eb7t ra, s\u1ed1 ti\u1ec1n ho\u00e0n thu\u1ebf s\u1ebd l\u1edbn h\u01a1n d\u1ef1 to\u00e1n.<\/p>\n

Nh\u01b0ng do qu\u1ef9 ho\u00e0n thu\u1ebf hi\u1ec7n nay \u0111\u00e3 \u0111\u01b0\u1ee3c \u1ea5n \u0111\u1ecbnh tr\u01b0\u1edbc r\u1ed3i, n\u1ebfu mu\u1ed1n t\u0103ng chi ti\u1ec1n ho\u00e0n thu\u1ebf c\u01a1 quan ch\u1ee9c n\u0103ng l\u1ea1i ph\u1ea3i tr\u00ecnh v\u00e0 ch\u1edd \u0111\u1ee3i, d\u1eabn \u0111\u1ebfn hi\u1ec7n t\u01b0\u1ee3ng ti\u1ec1n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng c\u1ee7a DN b\u1ecb Nh\u00e0 n\u01b0\u1edbc \u201cng\u00e2m\u201d, ho\u1ea1t \u0111\u1ed9ng c\u1ee7a DN b\u1ecb \u1ea3nh h\u01b0\u1edfng.<\/p>\n

* \u00d4ng PH\u1ea0M \u0110\u00ccNH THI\u00a0<\/strong>(v\u1ee5 tr\u01b0\u1edfng V\u1ee5 Ch\u00ednh s\u00e1ch thu\u1ebf, B\u1ed9 T\u00e0i ch\u00ednh):<\/p>\n

Ng\u00e2n s\u00e1ch gi\u1ea3m thu… 473 t\u1ec9 \u0111\u1ed3ng\/n\u0103m<\/strong><\/p>\n\n\n\n\n
\"\u00d4ng<\/a><\/td>\n<\/tr>\n
\u00d4ng Ph\u1ea1m \u0110\u00ecnh Thi – \u1ea2nh: L.THANH<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Th\u1ef1c t\u1ebf cho th\u1ea5y DN c\u00e0ng c\u00f3 quy m\u00f4 nh\u1ecf c\u00e0ng d\u1ec5 b\u1ecb t\u1ed5n th\u01b0\u01a1ng tr\u01b0\u1edbc nh\u1eefng bi\u1ebfn \u0111\u1ed9ng c\u1ee7a n\u1ec1n kinh t\u1ebf, m\u00f4i tr\u01b0\u1eddng kinh doanh.<\/p>\n

Do v\u1eady, nguy\u00ean t\u1eafc h\u1ed7 tr\u1ee3 gi\u1ea3m thu\u1ebf thu nh\u1eadp DN l\u00e0 ph\u1ea3i \u0111\u00fang v\u00e0 tr\u00fang \u0111\u1ed1i t\u01b0\u1ee3ng, \u0111\u1ed3ng th\u1eddi kh\u00f4ng t\u00e1c \u0111\u1ed9ng nhi\u1ec1u \u0111\u1ebfn s\u1ed1 thu ng\u00e2n s\u00e1ch trong b\u1ed1i c\u1ea3nh kinh t\u1ebf – x\u00e3 h\u1ed9i c\u00f2n nhi\u1ec1u kh\u00f3 kh\u0103n.<\/p>\n

Theo d\u1ef1 ki\u1ebfn, hai ti\u00eau ch\u00ed \u0111\u1ec3 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh n\u1eb1m trong \u0111\u1ed1i t\u01b0\u1ee3ng h\u01b0\u1edfng h\u1ed7 tr\u1ee3 g\u1ed3m doanh thu v\u00e0 s\u1eed d\u1ee5ng lao \u0111\u1ed9ng. V\u1ec1 ti\u00eau ch\u00ed doanh thu, theo Lu\u1eadt thu\u1ebf thu nh\u1eadp DN n\u0103m 2013, DN c\u00f3 quy m\u00f4 nh\u1ecf v\u00e0 v\u1eeba l\u00e0 DN c\u00f3 t\u1ed5ng doanh thu n\u0103m tr\u01b0\u1edbc li\u1ec1n k\u1ec1 kh\u00f4ng qu\u00e1 20 t\u1ec9 \u0111\u1ed3ng.<\/p>\n

C\u00f2n t\u1ea1i d\u1ef1 \u00e1n Lu\u1eadt h\u1ed7 tr\u1ee3 DN nh\u1ecf v\u00e0 v\u1eeba m\u00e0 B\u1ed9 KH-\u0110T \u0111ang x\u00e2y d\u1ef1ng \u0111\u1ec1 xu\u1ea5t DN nh\u1ecf v\u00e0 v\u1eeba l\u00e0 DN c\u00f3 doanh thu n\u0103m tr\u01b0\u1edbc li\u1ec1n k\u1ec1 kh\u00f4ng qu\u00e1 100 t\u1ec9 \u0111\u1ed3ng.<\/p>\n

Tuy nhi\u00ean, theo B\u1ed9 T\u00e0i ch\u00ednh, l\u1ea5y ti\u00eau ch\u00ed theo \u0111\u1ec1 xu\u1ea5t c\u1ee7a d\u1ef1 \u00e1n Lu\u1eadt h\u1ed7 tr\u1ee3 DN nh\u1ecf v\u00e0 v\u1eeba \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng m\u1ee9c gi\u1ea3m thu\u1ebf thu nh\u1eadp DN l\u00e0 ch\u01b0a th\u1ef1c s\u1ef1 ph\u00f9 h\u1ee3p. B\u1edfi n\u1ebfu l\u1ea5y theo doanh thu n\u0103m tr\u01b0\u1edbc li\u1ec1n k\u1ec1 t\u1ed1i \u0111a l\u00e0 20 t\u1ec9 \u0111\u1ed3ng, s\u1ebd c\u00f3 kho\u1ea3ng 86,2% DN thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng n\u00e0y.<\/p>\n

V\u00e0 khi \u0111\u01b0\u1ee3c \u00e1p m\u1ee9c thu\u1ebf thu nh\u1eadp DN 17%\/n\u0103m trong b\u1ed1n n\u0103m t\u1edbi, m\u1ed7i n\u0103m ng\u00e2n s\u00e1ch gi\u1ea3m thu kho\u1ea3ng 473 t\u1ec9 \u0111\u1ed3ng.<\/p>\n

C\u00f2n n\u1ebfu l\u1ea5y ti\u00eau ch\u00ed doanh thu n\u0103m tr\u01b0\u1edbc li\u1ec1n k\u1ec1 l\u00e0 100 t\u1ec9 \u0111\u1ed3ng, s\u1ebd c\u00f3 kho\u1ea3ng 95,2% DN thu\u1ed9c di\u1ec7n \u0111\u01b0\u1ee3c gi\u1ea3m thu\u1ebf. \u01af\u1edbc t\u00ednh ng\u00e2n s\u00e1ch gi\u1ea3m thu t\u1edbi 1.500 t\u1ec9 \u0111\u1ed3ng\/n\u0103m.<\/p>\n

V\u1ec1 ti\u00eau ch\u00ed s\u1eed d\u1ee5ng lao \u0111\u1ed9ng, Lu\u1eadt h\u1ed7 tr\u1ee3 DN nh\u1ecf v\u00e0 v\u1eeba c\u0169ng quy \u0111\u1ecbnh DN c\u00f3 s\u1ed1 lao \u0111\u1ed9ng b\u00ecnh qu\u00e2n c\u1ee7a n\u0103m tr\u01b0\u1edbc li\u1ec1n k\u1ec1 kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 300 ng\u01b0\u1eddi.<\/p>\n

Tuy nhi\u00ean, B\u1ed9 T\u00e0i ch\u00ednh cho r\u1eb1ng n\u1ebfu l\u1ea5y ti\u00eau ch\u00ed n\u00e0y \u0111\u1ec3 l\u00e0m c\u0103n c\u1ee9 gi\u1ea3m thu\u1ebf s\u1ebd ph\u00e1t sinh nhi\u1ec1u b\u1ea5t c\u1eadp, b\u1edfi DN c\u00f3 th\u1ec3 l\u00e1ch b\u1eb1ng c\u00e1ch kh\u00f4ng k\u00fd h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng d\u00e0i h\u1ea1n ho\u1eb7c s\u1ebd k\u00fd ng\u1eafn h\u1ea1n d\u01b0\u1edbi ba th\u00e1ng, h\u1ee3p \u0111\u1ed3ng th\u1eddi v\u1ee5 \u0111\u1ec3 s\u1ed1 lao \u0111\u1ed9ng th\u01b0\u1eddng xuy\u00ean d\u01b0\u1edbi 300 ng\u01b0\u1eddi.<\/p>\n

\u0110i\u1ec1u n\u00e0y s\u1ebd \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn quy\u1ec1n l\u1ee3i c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng. Ngo\u00e0i ra, \u0111\u1ed1i v\u1edbi c\u00e1c ng\u00e0nh kinh doanh th\u01b0\u01a1ng m\u1ea1i, d\u1ecbch v\u1ee5, nh\u1eefng ng\u00e0nh s\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m c\u00f3 gi\u00e1 tr\u1ecb gia t\u0103ng cao, DN th\u01b0\u1eddng s\u1eed d\u1ee5ng \u00edt lao \u0111\u1ed9ng trong khi doanh thu cao, th\u1eadm ch\u00ed r\u1ea5t cao.<\/p>\n

N\u1ebfu x\u1ebfp DN ng\u00e0nh n\u00e0y thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c gi\u1ea3m thu\u1ebf s\u1ebd kh\u00f4ng ph\u1ea3n \u00e1nh \u0111\u00fang b\u1ea3n ch\u1ea5t, \u0111\u1ed3ng th\u1eddi \u1ea3nh h\u01b0\u1edfng l\u1edbn \u0111\u1ebfn s\u1ed1 thu ng\u00e2n s\u00e1ch.<\/p>\n

Do \u0111\u00f3, B\u1ed9 T\u00e0i ch\u00ednh tr\u00ecnh Ch\u00ednh ph\u1ee7 xem x\u00e9t \u0111\u1ec3 tr\u00ecnh Qu\u1ed1c h\u1ed9i x\u00e1c \u0111\u1ecbnh ti\u00eau ch\u00ed DN nh\u1ecf v\u00e0 v\u1eeba theo nh\u01b0 quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt thu\u1ebf thu nh\u1eadp DN n\u0103m 2013, t\u1ee9c l\u00e0 DN c\u00f3 doanh thu n\u0103m tr\u01b0\u1edbc li\u1ec1n k\u1ec1 kh\u00f4ng qu\u00e1 20 t\u1ec9 \u0111\u1ed3ng.<\/p>\n

Sau khi l\u1ea5y \u00fd ki\u1ebfn g\u00f3p \u00fd t\u1eeb c\u00e1c c\u01a1 quan, c\u1ed9ng \u0111\u1ed3ng DN v\u00e0 ng\u01b0\u1eddi d\u00e2n… nh\u1eefng n\u1ed9i dung tr\u00ean s\u1ebd \u0111\u01b0\u1ee3c tr\u00ecnh Ch\u00ednh ph\u1ee7 v\u00e0 tr\u00ecnh l\u00ean Qu\u1ed1c h\u1ed9i. C\u00f2n quy\u1ebft \u0111\u1ecbnh cu\u1ed1i c\u00f9ng l\u00e0 thu\u1ed9c th\u1ea9m quy\u1ec1n c\u1ee7a Qu\u1ed1c h\u1ed9i.<\/p>\n<\/div>\n

C.V.K\u00ccNH – L.THANH ghi<\/strong><\/p>\n

——————<\/p>\n

Tu\u1ed5i tr\u1ebb (Kinh t\u1ebf) 03-8-2016:<\/em><\/strong><\/p>\n

http:\/\/tuoitre.vn\/tin\/kinh-te\/20160803\/thue-thu-nhap-voi-dn-nho-va-vua-giam-vai-tram-ti-nham-nho-gi\/1148362.html<\/em><\/a><\/p>\n

(254\/1.703)<\/em>","protected":false},"excerpt":{"rendered":"

(TT) – Trong d\u1ef1 th\u1ea3o ngh\u1ecb quy\u1ebft c\u1ee7a Qu\u1ed1c h\u1ed9i v\u1ec1 m\u1ed9t s\u1ed1 gi\u1ea3i ph\u00e1p th\u00e1o g\u1ee1 kh\u00f3 kh\u0103n cho doanh nghi\u1ec7p (DN) d\u1ef1 ki\u1ebfn thu\u1ebf thu nh\u1eadp DN s\u1ebd c\u00f2n 17% trong giai \u0111o\u1ea1n t\u1eeb 2017-2020, gi\u1ea3m 3% so v\u1edbi hi\u1ec7n nay. C\u00e1c chuy\u00ean gia cho r\u1eb1ng c\u1ea7n gi\u1ea3m thu\u1ebf thu nh\u1eadp DN m\u1ea1nh […]<\/p>\n","protected":false},"author":10,"featured_media":17742,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[27,26],"tags":[],"class_list":["post-17730","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-interviews","category-legal-media"],"acf":[],"yoast_head":"\n1.239. Thu\u1ebf thu nh\u1eadp v\u1edbi DN nh\u1ecf v\u00e0 v\u1eeba: gi\u1ea3m v\u00e0i tr\u0103m t\u1ec9 nh\u1eb1m nh\u00f2 g\u00ec! - 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\/1-239-thue-thu-nhap-voi-dn-nho-va-vua-giam-vai-tram-ti-nham-nho-gi\/\" \/>\n<meta property=\"og:locale\" content=\"vi_VN\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"[:vi]1.239. Thu\u1ebf thu nh\u1eadp v\u1edbi DN nh\u1ecf v\u00e0 v\u1eeba: gi\u1ea3m v\u00e0i tr\u0103m t\u1ec9 nh\u1eb1m nh\u00f2 g\u00ec![:] - ANVI Law Firm\" \/>\n<meta property=\"og:description\" content=\"(TT) – Trong d\u1ef1 th\u1ea3o ngh\u1ecb quy\u1ebft c\u1ee7a Qu\u1ed1c h\u1ed9i v\u1ec1 m\u1ed9t s\u1ed1 gi\u1ea3i ph\u00e1p th\u00e1o g\u1ee1 kh\u00f3 kh\u0103n cho doanh nghi\u1ec7p (DN) d\u1ef1 ki\u1ebfn thu\u1ebf thu nh\u1eadp DN s\u1ebd c\u00f2n 17% trong giai \u0111o\u1ea1n t\u1eeb 2017-2020, gi\u1ea3m 3% so v\u1edbi hi\u1ec7n nay. C\u00e1c chuy\u00ean gia cho r\u1eb1ng c\u1ea7n gi\u1ea3m thu\u1ebf thu nh\u1eadp DN m\u1ea1nh […]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/anvilaw.com\/en\/1-239-thue-thu-nhap-voi-dn-nho-va-vua-giam-vai-tram-ti-nham-nho-gi\/\" \/>\n<meta property=\"og:site_name\" content=\"ANVI Law Firm\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/facebook.com\/anvilawfirm\" \/>\n<meta property=\"article:published_time\" content=\"2016-08-03T08:43:29+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2022-04-13T08:50:15+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/anvilaw.com\/wp-content\/uploads\/2016\/08\/vinhphat-6-jpg-1470186513.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"665\" \/>\n\t<meta property=\"og:image:height\" content=\"443\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Tr\u01b0\u01a1ng V\u0169 Ho\u00e0ng\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:creator\" content=\"@anvilawfirm\" \/>\n<meta name=\"twitter:site\" content=\"@anvilawfirm\" \/>\n<meta name=\"twitter:label1\" content=\"\u0110\u01b0\u1ee3c vi\u1ebft b\u1edfi\" \/>\n\t<meta name=\"twitter:data1\" content=\"Tr\u01b0\u01a1ng V\u0169 Ho\u00e0ng\" \/>\n\t<meta name=\"twitter:label2\" content=\"\u01af\u1edbc t\u00ednh th\u1eddi gian \u0111\u1ecdc\" \/>\n\t<meta name=\"twitter:data2\" content=\"12 ph\u00fat\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/anvilaw.com\/en\/1-239-thue-thu-nhap-voi-dn-nho-va-vua-giam-vai-tram-ti-nham-nho-gi\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/anvilaw.com\/en\/1-239-thue-thu-nhap-voi-dn-nho-va-vua-giam-vai-tram-ti-nham-nho-gi\/\"},\"author\":{\"name\":\"Tr\u01b0\u01a1ng V\u0169 Ho\u00e0ng\",\"@id\":\"https:\/\/anvilaw.com\/vi\/#\/schema\/person\/2d150c4ef033c94d530c391731b640b9\"},\"headline\":\"1.239. 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