{"id":18333,"date":"2022-04-16T08:05:44","date_gmt":"2022-04-16T01:05:44","guid":{"rendered":"https:\/\/anvilaw.com\/vi\/?p=18333"},"modified":"2025-03-04T15:17:17","modified_gmt":"2025-03-04T08:17:17","slug":"3-073-vi-sao-luong-khong-tang-gia-ca-va-thue-thu-nhap-ca-nhan-lai-tang","status":"publish","type":"post","link":"https:\/\/anvilaw.com\/vi\/3-073-vi-sao-luong-khong-tang-gia-ca-va-thue-thu-nhap-ca-nhan-lai-tang\/","title":{"rendered":"3.073. V\u00ec sao l\u01b0\u01a1ng kh\u00f4ng t\u0103ng, gi\u00e1 c\u1ea3 v\u00e0 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n l\u1ea1i t\u0103ng?"},"content":{"rendered":"

V\u00ec sao l\u01b0\u01a1ng kh\u00f4ng t\u0103ng, gi\u00e1 c\u1ea3 v\u00e0 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n l\u1ea1i t\u0103ng?<\/span><\/h4>\n
(<\/strong>VOV.vn<\/strong>)<\/strong> – Trong b\u1ed1i c\u1ea3nh d\u1ecbch COVID-19 di\u1ec5n bi\u1ebfn ph\u1ee9c t\u1ea1p, \u0111\u1eddi s\u1ed1ng, thu nh\u1eadp c\u1ee7a ng\u01b0\u1eddi d\u00e2n gi\u1ea3m \u0111\u00e1ng k\u1ec3 do th\u1ea5t nghi\u1ec7p, m\u1ea5t vi\u1ec7c, gi\u00e3n vi\u1ec7c \u1edf di\u1ec7n r\u1ed9ng, b\u00ean c\u1ea1nh \u0111\u00f3, \u201cb\u00e3o gi\u00e1\u201d ti\u1ebfp t\u1ee5c ho\u00e0nh h\u00e0nh th\u00ec t\u1ed5ng s\u1ed1 ti\u1ec1n thu th\u1ebf t\u1eeb thu nh\u1eadp c\u00e1 nh\u00e2n v\u1eabn t\u0103ng kh\u1ee7ng l\u00e0 m\u1ed9t ngh\u1ecbch l\u00fd.<\/strong><\/h5>\n
Thu thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n t\u0103ng m\u1ea1nh l\u00e0 m\u1ed9t ngh\u1ecbch l\u00fd<\/strong><\/h5>\n

Theo s\u1ed1 li\u1ec7u c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf, trong qu\u00fd I\/2022, kho\u1ea3n t\u1eeb thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u0111\u00e3 \u0111\u1ea1t 43,3% d\u1ef1 to\u00e1n c\u1ea3 n\u0103m v\u00e0 t\u0103ng 20,6% so v\u1edbi c\u00f9ng k\u1ef3 n\u0103m ngo\u00e1i. V\u1edbi d\u1ef1 to\u00e1n c\u1ea3 n\u0103m h\u01a1n 118.000 t\u1ef7 \u0111\u1ed3ng, thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n qu\u00fd \u0111\u1ea7u n\u0103m \u01b0\u1edbc l\u00ean t\u1edbi h\u01a1n 50.700 t\u1ef7 \u0111\u1ed3ng. Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n t\u0103ng m\u1ea1nh trong 3 th\u00e1ng qua ph\u1ea7n l\u1edbn nh\u1edd ngu\u1ed3n thu t\u1eeb ng\u01b0\u1eddi l\u00e0m c\u00f4ng \u0103n l\u01b0\u01a1ng v\u00e0 chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n.<\/p>\n

T\u1ed5ng c\u1ee5c Thu\u1ebf cho bi\u1ebft, ti\u1ebfn \u0111\u1ed9 thu n\u00e0y “l\u00e0 b\u00ecnh th\u01b0\u1eddng”, t\u01b0\u01a1ng \u0111\u01b0\u01a1ng v\u1edbi ti\u1ebfn \u0111\u1ed9 thu c\u00f9ng k\u1ef3 c\u00e1c n\u0103m tr\u01b0\u1edbc. N\u0103m2021, trong ba th\u00e1ng \u0111\u1ea7u n\u0103m, s\u1ed1 thu thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n c\u0169ng ho\u00e0n th\u00e0nh x\u1ea5p x\u1ec9 39% k\u1ebf ho\u1ea1ch c\u1ea3 n\u0103m. Th\u1eddi h\u1ea1n n\u1ed9p quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n l\u00e0 cu\u1ed1i th\u00e1ng 3, do \u0111\u00f3 c\u00e1c t\u1ed5 ch\u1ee9c n\u1ed9p thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n nhi\u1ec1u trong qu\u00fd I tr\u01b0\u1edbc khi n\u1ed9p quy\u1ebft to\u00e1n, tr\u00e1nh ph\u00e1t sinh ti\u1ec1n thu\u1ebf ch\u1eadm n\u1ed9p.<\/p>\n

\"V\u00ec

Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n qu\u00fd 1\/2022 \u01b0\u1edbc l\u00ean t\u1edbi h\u01a1n 50.700 t\u1ef7 \u0111\u1ed3ng (\u1ea2nh minh h\u1ecda: KT)<\/p><\/div>\n

B\u00ean c\u1ea1nh \u0111\u00f3, theo l\u00fd gi\u1ea3i c\u1ee7a T\u1ed5ng c\u1ee5c thu\u1ebf, n\u0103m nay n\u1ec1n kinh t\u1ebf m\u1edf c\u1eeda, kh\u00f4ng c\u00f2n th\u1ef1c hi\u1ec7n c\u00e1c bi\u1ec7n ph\u00e1p gi\u00e3n c\u00e1ch k\u00e9o d\u00e0i, tr\u00ean di\u1ec7n r\u1ed9ng n\u00ean thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n n\u1ed9p ng\u00e2n s\u00e1ch trong qu\u00fd \u0111\u1ea7u n\u0103m t\u0103ng so v\u1edbi c\u00f9ng k\u1ef3 n\u0103m tr\u01b0\u1edbc.<\/p>\n

Tuy nhi\u00ean, theo PGS.TS. \u0110inh Tr\u1ecdng Th\u1ecbnh, Gi\u1ea3ng vi\u00ean cao c\u1ea5p H\u1ecdc vi\u1ec7n T\u00e0i ch\u00ednh, trong b\u1ed1i c\u1ea3nh d\u1ecbch COVID-19 di\u1ec5n bi\u1ebfn ph\u1ee9c t\u1ea1p, \u0111\u1eddi s\u1ed1ng, thu nh\u1eadp c\u1ee7a ng\u01b0\u1eddi d\u00e2n gi\u1ea3m \u0111\u00e1ng k\u1ec3 do th\u1ea5t nghi\u1ec7p, m\u1ea5t vi\u1ec7c, gi\u00e3n vi\u1ec7c \u1edf di\u1ec7n r\u1ed9ng, b\u00ean c\u1ea1nh \u0111\u00f3, trong 3 th\u00e1ng qua, ch\u1ec9 s\u1ed1 gi\u00e1 ti\u00eau d\u00f9ng \u0111\u00e3 t\u0103ng ng\u00f3t 2%, x\u0103ng d\u1ea7u li\u00ean ti\u1ebfp l\u1eadp k\u1ef7 l\u1ee5c k\u00e9o theo gi\u00e1 c\u1ea3 h\u00e0ng h\u00f3a \u0111\u1ed3ng lo\u1ea1t t\u0103ng theo th\u00ec t\u1ed5ng s\u1ed1 ti\u1ec1n thu th\u1ebf t\u1eeb thu nh\u1eadp c\u00e1 nh\u00e2n v\u1eabn t\u0103ng kh\u1ee7ng l\u00e0 m\u1ed9t ngh\u1ecbch l\u00fd.<\/p>\n

Theo \u00f4ng Th\u1ecbnh, thu\u1ebf TNCN v\u1eabn \u0111\u1ebfn ch\u1ee7 y\u1ebfu t\u1eeb ng\u01b0\u1eddi l\u00e0m c\u00f4ng \u0103n l\u01b0\u01a1ng, b\u1edfi t\u1ec9 l\u1ec7 t\u1eeb ti\u1ec1n c\u00f4ng, ti\u1ec1n l\u01b0\u01a1ng v\u1eabn chi\u1ebfm r\u1ea5t l\u1edbn. Nh\u1eefng kho\u1ea3n \u0111\u00f3ng g\u00f3p kh\u00e1c nh\u01b0 ch\u1ee9ng kho\u00e1n, b\u1ea5t \u0111\u1ed9ng s\u1ea3n d\u00f9 c\u00f3 t\u0103ng m\u1ea1nh nh\u01b0ng n\u1ebfu t\u00ednh theo s\u1ed1 tuy\u1ec7t \u0111\u1ed1i th\u00ec c\u0169ng kh\u00f4ng nhi\u1ec1u.<\/p>\n

\u201cNh\u00e0 n\u01b0\u1edbc c\u1ea7n xem x\u00e9t gi\u1ea3m thu\u1ebf TNCN cho ng\u01b0\u1eddi lao \u0111\u1ed9ng. \u0110i\u1ec1u n\u00e0y l\u00e0 c\u1ea7n thi\u1ebft v\u00e0 n\u00ean l\u00e0m v\u00ec n\u00f3 gi\u00fap k\u00edch c\u1ea7u ti\u00eau d\u00f9ng n\u1ed9i \u0111\u1ecba, t\u0103ng ti\u00eau th\u1ee5 s\u1ea3n ph\u1ea9m, t\u1ea1o \u0111\u1ed9ng l\u1ef1c cho ph\u1ee5c h\u1ed3i s\u1ea3n xu\u1ea5t, kinh doanh\u201d, PGS. TS. \u0110inh Tr\u1ecdng Th\u1ecbnh n\u00f3i.<\/p>\n

B\u1eadc qu\u00e1 ng\u1eafn nh\u01b0ng thu\u1ebf su\u1ea5t qu\u00e1 cao<\/strong><\/h5>\n

TS. \u0110inh Th\u1ebf Hi\u1ec3n, chuy\u00ean gia kinh t\u1ebf n\u00eau th\u1ef1c t\u1ebf, n\u1ebfu m\u1ed9t ng\u01b0\u1eddi s\u1ed1ng \u1edf TP.HCM, 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. \u00d4ng 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.<\/p>\n

\u201cC\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, chi ph\u00ed y t\u1ebf, gi\u1ea3i tr\u00ed, du l\u1ecbch\u2026. N\u00ean 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\u201d, TS. \u0110inh Th\u1ebf Hi\u1ec3n n\u00eau quan \u0111i\u1ec3m.<\/p>\n

Lu\u1eadt s\u01b0<\/span><\/a> Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c<\/a>, Gi\u00e1m \u0111\u1ed1c <\/span>C\u00f4ng ty Lu\u1eadt<\/a> ANVI<\/a><\/strong><\/h5>\n

\u0110\u1ed3ng t\u00ecnh v\u1edbi quan \u0111i\u1ec3m tr\u00ean, Lu\u1eadt s\u01b0<\/span><\/a> Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c<\/a>, Gi\u00e1m \u0111\u1ed1c <\/span>C\u00f4ng ty Lu\u1eadt<\/a> ANVI<\/a><\/strong>\u00a0cho r\u1eb1ng, thu\u1ebf TNCN c\u1ea7n ph\u1ea3i t\u00ednh tr\u00ean t\u1ed5ng thu nh\u1eadp tr\u1eeb \u0111i chi ti\u00eau c\u1ee7a 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.<\/em><\/p>\n

\u201cT\u00f4i \u0111\u01a1n c\u1eed, m\u1ed9t ng\u01b0\u1eddi tuy thu nh\u1eadp kh\u00e1 cao, nh\u01b0ng h\u1ecd ph\u1ea3i chi ph\u00ed l\u1edbn cho ch\u1eefa b\u1ec7nh, thu\u00ea nh\u00e0 \u1edf, h\u1ecdc h\u00e0nh c\u1ee7a c\u00e1c con, th\u00e0nh ra h\u1ecd s\u1ed1ng r\u1ea5t ch\u1eadt v\u1eadt nh\u01b0ng l\u1ea1i n\u1ed9p thu\u1ebf cao. Trong khi \u0111\u00f3, nh\u1eefng ng\u01b0\u1eddi c\u00f3 thu nh\u1eadp th\u1ea5p h\u01a1n song \u201cchi ph\u00ed gia c\u1ea3nh kh\u00f4ng l\u1edbn\u201d th\u00ec l\u1ea1i \u1edf ng\u01b0\u1ee1ng n\u1ed9p thu\u1ebf th\u1ea5p. Hay n\u00f3i c\u00e1ch kh\u00e1c, cu\u1ed9c s\u1ed1ng \u0111a d\u1ea1ng, c\u00f3 ng\u01b0\u1eddi 5-7 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng l\u00e0 \u0111\u1ee7 s\u1ed1ng, c\u00f3 ng\u01b0\u1eddi 20 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng v\u1eabn ch\u01b0a \u0111\u1ee7 v\u00ec c\u00e1c l\u00fd do kh\u00e1ch quan, n\u00ean ng\u01b0\u1eddi ta d\u00f9 thu nh\u1eadp cao m\u00e0 v\u1eabn xoay s\u1edf v\u1ea5t v\u1ea3. C\u1ea7n c\u00f3 c\u00e1ch ti\u1ebfp c\u1eadn s\u1eeda \u0111\u1ed5i Lu\u1eadt theo h\u01b0\u1edbng h\u1ee3p l\u00fd h\u01a1n, tr\u00e1nh c\u00e0o b\u1eb1ng v\u00e0 c\u00f3 t\u00ednh \u0111\u1ebfn cu\u1ed9c s\u1ed1ng, chi ph\u00ed th\u1ef1c t\u1ebf c\u1ee7a ng\u01b0\u1eddi d\u00e2n\u201d, Lu\u1eadt s\u01b0<\/span><\/a> Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c<\/a>\u00a0ph\u00e2n t\u00edch.<\/em><\/p>\n

C\u0169ng theo \u00f4ng \u0110\u1ee9c, thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n l\u00e0 m\u1ed9t trong ba s\u1eafc thu\u1ebf \u0111\u00f3ng g\u00f3p l\u1edbn nh\u1ea5t cho thu ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc h\u1eb1ng n\u0103m, v\u1edbi 110.000 t\u1ef7 \u0111\u1ed3ng, chi\u1ebfm 10% t\u1ed5ng thu c\u00e2n \u0111\u1ed1i ng\u00e2n s\u00e1ch c\u1ee7a n\u0103m 2021. Ngh\u0129a l\u00e0 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n ch\u1ec9 x\u1ebfp sau hai s\u1eafc thu\u1ebf tr\u1ee5 c\u1ed9t c\u1ee7a n\u1ec1n kinh t\u1ebf l\u00e0 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p v\u00e0 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng. Tuy nhi\u00ean, di\u1ec7n \u0111\u00f3ng thu\u1ebf ch\u01b0a ph\u1ee7 \u0111\u1ec1u. Theo th\u1ed1ng k\u00ea, nh\u1eefng ng\u01b0\u1eddi l\u00e0m c\u00f4ng \u0103n l\u01b0\u01a1ng \u2013 ch\u1ec9 chi\u1ebfm kho\u1ea3ng 50% l\u1ef1c l\u01b0\u1ee3ng lao \u0111\u1ed9ng \u2013 l\u00e0 nh\u00f3m \u0111\u00f3ng g\u00f3p ch\u00ednh v\u1edbi 70% ngu\u1ed3n thu thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n.<\/em><\/p>\n

\u201cL\u1ea7n s\u1eeda \u0111\u1ed5i n\u00e0y, ban so\u1ea1n th\u1ea3o c\u1ea7n r\u00e0 so\u00e1t c\u00e1c nh\u00f3m nh\u01b0: b\u00e1n h\u00e0ng online, gi\u1edbi ngh\u1ec7 s\u0129, c\u00e1 nh\u00e2n t\u1ef1 doanh, chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n\u2026 \u0111\u1ec3 b\u1ea3o \u0111\u1ea3m vi\u1ec7c \u0111\u00e1nh thu\u1ebf c\u00f4ng b\u1eb1ng v\u00e0 minh b\u1ea1ch. Trong th\u1ef1c t\u1ebf, n\u1ebfu t\u00f4i l\u00e0 ng\u01b0\u1eddi l\u00e0m c\u00f4ng \u0103n l\u01b0\u01a1ng, cu\u1ed1i n\u0103m ch\u1ec9 ph\u00e1t sinh v\u00e0i tri\u1ec7u \u0111\u1ed3ng thu nh\u1eadp tr\u00ean ng\u01b0\u1ee1ng gi\u1ea3m tr\u1eeb gia c\u1ea3nh c\u0169ng s\u1ebd b\u1ecb t\u00ednh thu\u1ebf. C\u00f2n c\u00f3 nh\u1eefng c\u00e1 nh\u00e2n t\u1ef1 doanh c\u00f3 th\u1ec3 thu nh\u1eadp h\u00e0ng tr\u0103m tri\u1ec7u, h\u00e0ng t\u1ef7 \u0111\u1ed3ng song t\u1ed5ng s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p kh\u00f4ng \u0111\u00e1ng bao nhi\u00eau, v\u00ec kh\u00f4ng qu\u1ea3n l\u00fd, n\u1eafm b\u1eaft \u0111\u01b0\u1ee3c ch\u00ednh x\u00e1c thu nh\u1eadp c\u1ee7a h\u1ecd\u201d, Lu\u1eadt s\u01b0<\/span><\/a> Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c<\/a>\u00a0n\u00eau quan \u0111i\u1ec3m.<\/em><\/p>\n

\u00d4ng \u0110\u1ee9c cho r\u1eb1ng, khoan th\u01b0 s\u1ee9c d\u00e2n l\u00e0 k\u1ebf s\u00e2u r\u1ec5 b\u1ec1n g\u1ed1c, nh\u1ea5t l\u00e0 \u1edf th\u1eddi k\u1ef3 \u201ch\u1eadu Covid\u201d, do \u0111\u00f3, c\u1ea7n \u0111i\u1ec1u ch\u1ec9nh bi\u1ec3u thu\u1ebf l\u0169y ti\u1ebfn t\u1eebng ph\u1ea7n t\u1eeb 7 b\u1eadc thu\u1ebf d\u00e0y \u0111\u1eb7c hi\u1ec7n nay v\u1ec1 c\u00f2n 3 b\u1eadc. Trong \u0111\u00f3, b\u1eadc th\u1ea5p cho nh\u00f3m thu nh\u1eadp d\u01b0\u1edbi 30 tri\u1ec7u \u0111\u1ed3ng; b\u1eadc trung b\u00ecnh t\u1eeb tr\u00ean 30 \u0111\u1ebfn 100 tri\u1ec7u \u0111\u1ed3ng; v\u00e0 b\u1eadc cao l\u00e0 tr\u00ean 100 tri\u1ec7u \u0111\u1ed3ng. Trong \u0111\u00f3, b\u1eadc th\u1ea5p ch\u1ec9 thu thu\u1ebf m\u1ee9c 2% (thay v\u00ec 5% nh\u01b0 hi\u1ec7n nay), b\u1eadc trung b\u00ecnh 10%, b\u1eadc cao 20%. C\u00e1ch thi\u1ebft k\u1ebf n\u00e0y s\u1ebd gi\u00fap ng\u01b0\u1eddi d\u00e2n d\u1ec5 hi\u1ec3u v\u00e0 d\u1ec5 th\u1ef1c hi\u1ec7n, nh\u1ea5t l\u00e0 nh\u00f3m thu nh\u1eadp d\u01b0\u1edbi 30 tri\u1ec7u \u0111\u1ed3ng.<\/em><\/p>\n

TS. \u0110inh Th\u1ebf Hi\u1ec3n c\u0169ng \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

C\u1ea9m T\u00fa\/VOV.VN<\/strong><\/h5>\n

———————-<\/p>\n

VOV<\/em><\/strong>.vn (Kinh t\u1ebf) 16-4-2022: <\/em><\/strong><\/p>\n

https:\/\/vov.vn\/kinh-te\/vi-sao-luong-khong-tang-gia-ca-va-thue-thu-nhap-ca-nhan-lai-tang-post937372.vov<\/em><\/a><\/p>\n

(636\/1.401)<\/em>","protected":false},"excerpt":{"rendered":"

V\u00ec sao l\u01b0\u01a1ng kh\u00f4ng t\u0103ng, gi\u00e1 c\u1ea3 v\u00e0 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n l\u1ea1i t\u0103ng? (VOV.vn) – Trong b\u1ed1i c\u1ea3nh d\u1ecbch COVID-19 di\u1ec5n bi\u1ebfn ph\u1ee9c t\u1ea1p, \u0111\u1eddi s\u1ed1ng, thu nh\u1eadp c\u1ee7a ng\u01b0\u1eddi d\u00e2n gi\u1ea3m \u0111\u00e1ng k\u1ec3 do th\u1ea5t nghi\u1ec7p, m\u1ea5t vi\u1ec7c, gi\u00e3n vi\u1ec7c \u1edf di\u1ec7n r\u1ed9ng, b\u00ean c\u1ea1nh \u0111\u00f3, \u201cb\u00e3o gi\u00e1\u201d ti\u1ebfp t\u1ee5c ho\u00e0nh h\u00e0nh […]<\/p>\n","protected":false},"author":2,"featured_media":18335,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[17,26],"tags":[37,38],"class_list":["post-18333","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-binh-luan-gop-y","category-legal-media","tag-kinh-doanh-sanh-luat","tag-luat-su-thue"],"acf":[],"yoast_head":"\n3.073. V\u00ec sao l\u01b0\u01a1ng kh\u00f4ng t\u0103ng, gi\u00e1 c\u1ea3 v\u00e0 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n l\u1ea1i t\u0103ng? - ANVI Law Firm<\/title>\n<meta name=\"description\" content=\"V\u00ec sao l\u01b0\u01a1ng kh\u00f4ng t\u0103ng, thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n l\u1ea1i t\u0103ng? Thu nh\u1eadp c\u1ee7a ng\u01b0\u1eddi d\u00e2n gi\u1ea3m \u0111\u00e1ng k\u1ec3 do... th\u00ec thu th\u1ebf thu t\u0103ng kh\u1ee7ng l\u00e0....\" \/>\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\/3-073-vi-sao-luong-khong-tang-gia-ca-va-thue-thu-nhap-ca-nhan-lai-tang\/\" \/>\n<meta property=\"og:locale\" content=\"vi_VN\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"[:vi]3.073. V\u00ec sao l\u01b0\u01a1ng kh\u00f4ng t\u0103ng, gi\u00e1 c\u1ea3 v\u00e0 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n l\u1ea1i t\u0103ng?[:] - ANVI Law Firm\" \/>\n<meta property=\"og:description\" content=\"V\u00ec sao l\u01b0\u01a1ng kh\u00f4ng t\u0103ng, thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n l\u1ea1i t\u0103ng? Thu nh\u1eadp c\u1ee7a ng\u01b0\u1eddi d\u00e2n gi\u1ea3m \u0111\u00e1ng k\u1ec3 do... th\u00ec thu th\u1ebf thu t\u0103ng kh\u1ee7ng l\u00e0....\" \/>\n<meta property=\"og:url\" content=\"https:\/\/anvilaw.com\/vi\/3-073-vi-sao-luong-khong-tang-gia-ca-va-thue-thu-nhap-ca-nhan-lai-tang\/\" \/>\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=\"2022-04-16T01:05:44+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2025-03-04T08:17:17+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/anvilaw.com\/wp-content\/uploads\/2022\/04\/Picture1-22.png\" \/>\n\t<meta property=\"og:image:width\" content=\"945\" \/>\n\t<meta property=\"og:image:height\" content=\"675\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/png\" \/>\n<meta name=\"author\" content=\"Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c\" \/>\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 Thanh \u0110\u1ee9c\" \/>\n\t<meta name=\"twitter:label2\" content=\"\u01af\u1edbc t\u00ednh th\u1eddi gian \u0111\u1ecdc\" \/>\n\t<meta name=\"twitter:data2\" content=\"9 ph\u00fat\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/anvilaw.com\/vi\/3-073-vi-sao-luong-khong-tang-gia-ca-va-thue-thu-nhap-ca-nhan-lai-tang\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/anvilaw.com\/vi\/3-073-vi-sao-luong-khong-tang-gia-ca-va-thue-thu-nhap-ca-nhan-lai-tang\/\"},\"author\":{\"name\":\"Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c\",\"@id\":\"https:\/\/anvilaw.com\/vi\/#\/schema\/person\/f250bfe7ec16ce4eba7ae37ffd717a9e\"},\"headline\":\"3.073. 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