{"id":19129,"date":"2016-12-14T10:14:30","date_gmt":"2016-12-14T03:14:30","guid":{"rendered":"https:\/\/anvilaw.com\/vi\/?p=19129"},"modified":"2022-04-25T10:20:02","modified_gmt":"2022-04-25T03:20:02","slug":"1-455-bieu-thue-thu-nhap-ca-nhan-nang-tinh-tan-thu","status":"publish","type":"post","link":"https:\/\/anvilaw.com\/vi\/1-455-bieu-thue-thu-nhap-ca-nhan-nang-tinh-tan-thu\/","title":{"rendered":"1.455. Bi\u1ec3u thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n n\u1eb7ng t\u00ednh t\u1eadn thu"},"content":{"rendered":"<strong>(TT) &#8211; N\u1ebfu nh\u01b0 thu t\u1eeb thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n n\u0103m 2010 m\u1edbi l\u00e0 26.000 t\u1ec9 \u0111\u1ed3ng th\u00ec \u0111\u1ebfn nay \u0111\u00e3 t\u0103ng h\u01a1n g\u1ea5p \u0111\u00f4i.<\/strong><\/p>\n<p>T\u1ed1c \u0111\u1ed9 t\u0103ng tr\u00ean, theo c\u00e1c chuy\u00ean gia, v\u01b0\u1ee3t qua m\u1ee9c t\u0103ng thu nh\u1eadp c\u1ee7a d\u00e2n v\u00e0 t\u1ed1c \u0111\u1ed9 t\u0103ng GDP&#8230;<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-19130 img-fluid img-fluid\" src=\"https:\/\/anvilaw.com\/wp-content\/uploads\/2022\/04\/1-39.jpg\" alt=\"\" width=\"254\" height=\"162\" \/><\/p>\n<p>\u0110\u1ed3 h\u1ecda: V\u0128 C\u01af\u1edcNG<\/p>\n<p><strong>S\u1ed1 thu t\u0103ng nhanh<\/strong><\/p>\n<p>Anh \u0110o\u00e0n H\u1ed3ng Minh (Q.Ho\u00e0n Ki\u1ebfm, H\u00e0 N\u1ed9i) sau qu\u00e1 tr\u00ecnh h\u1ecdc h\u00e0nh ph\u1ea3i vay m\u01b0\u1ee3n, ra tr\u01b0\u1eddng, anh nh\u1eadn \u0111\u01b0\u1ee3c m\u1ee9c thu nh\u1eadp l\u00fd t\u01b0\u1edfng, h\u01a1n 40 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng.<\/p>\n<p>Ph\u1ea3i lo \u0111\u1ee7 th\u1ee9 \u0111\u1ec3 tr\u1ea3 n\u1ee3, lo nh\u00e0 c\u1eeda v\u00e0 b\u1ea3n th\u00e2n ph\u1ea3i ch\u1eefa b\u1ec7nh, nh\u01b0ng m\u1ed7i n\u0103m anh b\u1ecb tr\u1eeb thu\u1ebf kho\u1ea3ng 60 tri\u1ec7u \u0111\u1ed3ng.<\/p>\n<p>Theo anh Minh, m\u1ee9c thu\u1ebf anh ph\u1ea3i ch\u1ecbu 25% l\u00e0 qu\u00e1 cao. \u201cT\u00f4i kh\u00f4ng hi\u1ec3u t\u1ea1i sao ng\u00e0nh thu\u1ebf \u1ea5n \u0111\u1ecbnh m\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u1edf H\u00e0 N\u1ed9i c\u0169ng 9 tri\u1ec7u, \u1edf qu\u00ea c\u0169ng 9 tri\u1ec7u trong khi chi ph\u00ed l\u00e0 kh\u00e1c xa nhau. Ph\u1ea3i ch\u0103ng ng\u00e0nh thu\u1ebf kh\u00f3 qu\u1ea3n l\u00fd n\u00ean \u0111\u1eb7t ra quy \u0111\u1ecbnh th\u1ebf thu cho d\u1ec5?\u201d&#8230;<\/p>\n<p>M\u1eb7c d\u00f9 c\u00f3 nhi\u1ec1u l\u00fd do gi\u00fap t\u0103ng thu thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n (TNCN), tuy nhi\u00ean tr\u1ea3 l\u1eddi\u00a0<em>Tu\u1ed5i Tr\u1ebb<\/em>, m\u1ed9t chuy\u00ean gia t\u00e0i ch\u00ednh cho r\u1eb1ng c\u00f3 nguy\u00ean nh\u00e2n t\u1eeb k\u1ef9 thu\u1eadt \u0111\u00e1nh thu\u1ebf.<\/p>\n<p>C\u1ee5 th\u1ec3, t\u1eeb n\u0103m 2013, d\u00f9 thu nh\u1eadp tr\u00ean 9 tri\u1ec7u m\u1edbi ph\u1ea3i n\u1ed9p thu\u1ebf nh\u01b0ng sau khi gi\u1ea3m tr\u1eeb gia c\u1ea3nh, tr\u00ean 5 tri\u1ec7u \u0111\u00e3 ph\u1ea3i ch\u1ecbu m\u1ee9c thu\u1ebf 10%, thu nh\u1eadp tr\u00ean 18 tri\u1ec7u \u0111\u00e3 ph\u1ea3i ch\u1ecbu m\u1ee9c thu\u1ebf t\u1edbi 20% l\u00e0 cao.<\/p>\n<p>B\u1eadc thu\u1ebf d\u00e0y n\u00ean ch\u1ec9 c\u1ea7n ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c t\u0103ng thu nh\u1eadp m\u1ed9t ch\u00fat l\u00e0 h\u1ecd s\u1ebd ph\u1ea3i n\u1ed9p thu\u1ebf nhi\u1ec1u h\u01a1n, trong khi thu nh\u1eadp t\u0103ng kh\u00f4ng \u0111\u00e1ng k\u1ec3.<\/p>\n<p>V\u00e0 th\u1ef1c t\u1ebf thu t\u1eeb thu\u1ebf TNCN g\u1ea7n \u0111\u00e2y t\u0103ng r\u1ea5t nhanh. Nh\u01b0 s\u1ed1 thu \u0111\u1ebfn gi\u1eefa th\u00e1ng 11-2016 \u0111\u00e3 v\u01b0\u1ee3t c\u1ea3 n\u0103m 2015 t\u1edbi h\u01a1n 2.000 t\u1ec9 \u0111\u1ed3ng.<\/p>\n<p>Trong khi \u0111\u00f3 n\u0103m 2015, s\u1ed1 thu t\u1eeb thu\u1ebf TNCN \u0111\u1ea1t kho\u1ea3ng 55.000 t\u1ec9 \u0111\u1ed3ng, x\u1ea5p x\u1ec9 so v\u1edbi ngu\u1ed3n thu t\u1eeb d\u1ea7u.<\/p>\n<p>Tr\u01b0\u1edbc \u0111\u00f3, ngu\u1ed3n thu t\u1eeb lo\u1ea1i thu\u1ebf n\u00e0y t\u1eebng b\u1ecb lo ng\u1ea1i gi\u1ea3m m\u1ea1nh khi t\u1eeb ng\u00e0y 1-7-2013, m\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf t\u0103ng t\u1eeb 4 tri\u1ec7u \u0111\u1ed3ng l\u00ean 9 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng, m\u1ee9c gi\u1ea3m tr\u1eeb cho ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c t\u1eeb 1,6 tri\u1ec7u \u0111\u1ed3ng l\u00ean 3,6 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng.<\/p>\n<p>Khi \u0111\u00f3, B\u1ed9 T\u00e0i ch\u00ednh t\u00ednh to\u00e1n s\u1ed1 thu t\u1eeb thu\u1ebf TNCN s\u1ebd l\u00e0m gi\u1ea3m thu ng\u00e2n s\u00e1ch n\u0103m 2014 kho\u1ea3ng 13.350 t\u1ec9 \u0111\u1ed3ng.<\/p>\n<p>Tuy nhi\u00ean, theo s\u1ed1 li\u1ec7u quy\u1ebft to\u00e1n thu\u1ebf, s\u1ed1 thu n\u0103m 2014 t\u1eeb thu\u1ebf TNCN kh\u00f4ng nh\u1eefng kh\u00f4ng gi\u1ea3m m\u00e0 c\u00f2n t\u0103ng h\u01a1n 1.000 t\u1ec9 \u0111\u1ed3ng so v\u1edbi n\u0103m 2013.<\/p>\n<p><strong>M\u1edbi ch\u1ec9 n\u1eafm \u0111\u01b0\u1ee3c ng\u01b0\u1eddi c\u00f3 t\u00f3c<\/strong><\/p>\n<p>TS V\u0169 \u0110\u00ecnh \u00c1nh, chuy\u00ean gia kinh t\u1ebf, cho bi\u1ebft thi tho\u1ea3ng \u00f4ng c\u00f3 vi\u1ebft b\u00e0i cho m\u1ed9t t\u1edd b\u00e1o v\u00e0 \u0111\u01b0\u1ee3c tr\u1ea3 th\u00f9 lao.<\/p>\n<p>Tr\u01b0\u1edbc khi tr\u1ea3 nhu\u1eadn b\u00fat, m\u1ed9t s\u1ed1 c\u01a1 quan b\u00e1o ch\u00ed \u0111\u00e3 t\u1ea1m kh\u1ea5u tr\u1eeb 10% ti\u1ec1n thu\u1ebf TNCN v\u1edbi th\u00f9 lao tr\u00ean 2 tri\u1ec7u \u0111\u1ed3ng.<\/p>\n<p>\u201cSau khi gi\u1ea3m tr\u1eeb gia c\u1ea3nh cho b\u1ea3n th\u00e2n v\u00e0 hai \u0111\u1ee9a con th\u00ec thu nh\u1eadp c\u1ee7a t\u00f4i ch\u01b0a \u0111\u1ebfn m\u1ee9c n\u1ed9p thu\u1ebf. N\u1ebfu qu\u1ea3n l\u00fd \u0111\u01b0\u1ee3c thu nh\u1eadp c\u1ee7a t\u00f4i th\u00ec \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m quy\u1ebft to\u00e1n thu\u1ebf, c\u01a1 quan thu\u1ebf s\u1ebd ch\u1ee7 \u0111\u1ed9ng ho\u00e0n l\u1ea1i ti\u1ec1n thu\u1ebf cho t\u00f4i.<\/p>\n<p>Th\u1ebf nh\u01b0ng hi\u1ec7n nay v\u00ec ch\u01b0a qu\u1ea3n l\u00fd \u0111\u01b0\u1ee3c thu nh\u1eadp n\u00ean c\u01a1 quan thu\u1ebf c\u1ee9 n\u1eafm nh\u1eefng \u201cng\u01b0\u1eddi c\u00f3 t\u00f3c\u201d, t\u1ee9c c\u00f3 thu nh\u1eadp minh b\u1ea1ch t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng. H\u1ecd c\u1ee9 ph\u00e1t sinh thu nh\u1eadp l\u00e0 kh\u1ea5u tr\u1eeb thu\u1ebf ngay\u201d &#8211; \u00f4ng \u00c1nh nh\u1eadn \u0111\u1ecbnh.<\/p>\n<p><em>Chia s\u1ebb d\u01b0\u1edbi g\u00f3c \u0111\u1ed9 l\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf, lu\u1eadt s\u01b0 Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c, Gi\u00e1m \u0111\u1ed1c C\u00f4ng ty Lu\u1eadt ANVI, cho bi\u1ebft r\u1ea5t m\u1ec7t m\u1ecfi khi \u0111i quy\u1ebft to\u00e1n thu\u1ebf.<\/em><\/p>\n<p><em>\u00d4ng k\u1ec3 nh\u01b0 n\u0103m ngo\u00e1i, \u00f4ng c\u00f3 kho\u1ea3ng 10 kho\u1ea3n thu nh\u1eadp v\u00e3ng lai. \u0110\u1ec3 quy\u1ebft to\u00e1n thu\u1ebf \u00f4ng ph\u1ea3i \u0111\u1ebfn t\u1eadn nh\u1eefng n\u01a1i \u0111\u00f3 \u0111\u1ec3 xin l\u1ea1i bi\u00ean lai kh\u1ea5u tr\u1eeb thu\u1ebf. \u0110i l\u1ea1i r\u1ea5t m\u1ea5t th\u1eddi gian v\u00e0 c\u00f4ng s\u1ee9c. Do \u0111\u00f3, mu\u1ed1n n\u1ed9p thu\u1ebf \u0111\u00fang v\u00e0 \u0111\u1ee7 \u0111\u00e2u c\u00f3 d\u1ec5 d\u00e0ng.<\/em><\/p>\n<p><strong>N\u00ean gi\u1ea3m b\u1eadc thu\u1ebf<\/strong><\/p>\n<p>Theo TS Nguy\u1ec5n \u0110\u1ee9c \u0110\u1ed9 &#8211; vi\u1ec7n ph\u00f3 Vi\u1ec7n Kinh t\u1ebf t\u00e0i ch\u00ednh, \u0111\u00e3 \u0111\u1ebfn l\u00fac B\u1ed9 T\u00e0i ch\u00ednh n\u00ean t\u00ednh to\u00e1n t\u1edbi vi\u1ec7c b\u00e1o c\u00e1o Ch\u00ednh ph\u1ee7 xem x\u00e9t t\u0103ng m\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh cho b\u1ea3n th\u00e2n ng\u01b0\u1eddi n\u1ed9p thu\u1ebf v\u00e0 ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c.<\/p>\n<p>V\u00ec theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt thu\u1ebf TNCN s\u1eeda \u0111\u1ed5i, tr\u01b0\u1eddng h\u1ee3p ch\u1ec9 s\u1ed1 gi\u00e1 ti\u00eau d\u00f9ng t\u0103ng 20% th\u00ec Ch\u00ednh ph\u1ee7 s\u1ebd tr\u00ecnh \u1ee6y ban Th\u01b0\u1eddng v\u1ee5 Qu\u1ed1c h\u1ed9i \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m tr\u1eeb gia c\u1ea3nh cho ph\u00f9 h\u1ee3p v\u1edbi s\u1ef1 bi\u1ebfn \u0111\u1ed9ng c\u1ee7a gi\u00e1 c\u1ea3.<\/p>\n<p>T\u00ednh t\u1eeb n\u0103m 2013, khi \u00e1p d\u1ee5ng lu\u1eadt s\u1eeda \u0111\u1ed5i, n\u1ebfu t\u00ednh c\u1ea3 m\u1ee9c t\u0103ng ch\u1ec9 s\u1ed1 gi\u00e1 c\u1ee7a n\u0103m nay th\u00ec t\u1ed5ng s\u1ed1 ch\u1ec9 s\u1ed1 n\u00e0y t\u0103ng g\u1ea7n 16% r\u1ed3i. R\u1ea5t c\u00f3 th\u1ec3 n\u0103m 2017, ch\u1ec9 s\u1ed1 gi\u00e1 t\u0103ng b\u1eb1ng m\u1ee9c Qu\u1ed1c h\u1ed9i ph\u00ea duy\u1ec7t l\u00e0 4%.<\/p>\n<p>Do \u0111\u00f3, \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o quy\u1ec1n l\u1ee3i c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf, c\u01a1 quan ch\u1ee9c n\u0103ng c\u1ea7n xem x\u00e9t t\u00ednh \u0111\u1ebfn vi\u1ec7c nghi\u00ean c\u1ee9u \u0111\u1ec3 \u0111\u1ec1 xu\u1ea5t m\u1ee9c t\u0103ng gi\u1ea3m tr\u1eeb gia c\u1ea3nh cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf v\u00e0 ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c cho ph\u00f9 h\u1ee3p. M\u1ee9c bao nhi\u00eau th\u00ec c\u01a1 quan thu\u1ebf c\u1ea7n ph\u1ea3i t\u00ednh to\u00e1n \u0111\u1ec1 xu\u1ea5t.<\/p>\n<p><em>Lu\u1eadt s\u01b0 Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c l\u1ea1i cho r\u1eb1ng c\u1ea7n ph\u1ea3i gi\u1ea3m m\u1ee9c thu\u1ebf su\u1ea5t ph\u1ea3i n\u1ed9p \u1edf b\u1eadc 1 xu\u1ed1ng 1-2% thay v\u00ec 5% nh\u01b0 hi\u1ec7n h\u00e0nh.<\/em><\/p>\n<p><em>B\u1edfi sau gi\u1ea3m tr\u1eeb gia c\u1ea3nh, 5 tri\u1ec7u \u0111\u1ed3ng kh\u00f4ng ph\u1ea3i s\u1ed1 ti\u1ec1n l\u1edbn, m\u1ee9c thu\u1ebf su\u1ea5t b\u1eadc \u0111\u1ea7u n\u00ean th\u1ea5p. Gi\u1ea3m thu\u1ebf su\u1ea5t s\u1ebd khuy\u1ebfn kh\u00edch ng\u01b0\u1eddi n\u1ed9p thu\u1ebf t\u1ef1 nguy\u1ec7n th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5.<\/em><\/p>\n<p><em>\u0110\u1eb7c bi\u1ec7t, theo \u00f4ng \u0110\u1ee9c, bi\u1ec3u thu\u1ebf l\u0169y ti\u1ebfn c\u1ea7n ph\u1ea3i gi\u1ea3m b\u1eadc thu\u1ebf, ch\u1ec9 t\u1ed1i \u0111a l\u00e0 3 b\u1eadc thay v\u00ec 7 b\u1eadc. Ch\u00ednh s\u00e1ch thu\u1ebf c\u00e0ng \u0111\u01a1n gi\u1ea3n, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf d\u1ec5 th\u1ef1c hi\u1ec7n v\u00e0 c\u01a1 quan thu\u1ebf c\u0169ng d\u1ec5 qu\u1ea3n l\u00fd.<\/em><\/p>\n<p><em>C\u00f2n nh\u01b0 hi\u1ec7n nay, b\u1eadc thu\u1ebf qu\u00e1 d\u00e0y, m\u1ee9c thu\u1ebf cao nh\u1ea5t t\u1edbi 35% khi\u1ebfn ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u1ea3m nh\u1eadn ch\u00ednh s\u00e1ch \u0111ang t\u1eadn thu.<\/em><\/p>\n<p>M\u1ed9t chuy\u00ean gia ng\u00e0nh t\u00e0i ch\u00ednh n\u00eau th\u1ef1c t\u1ebf, r\u1ea5t nhi\u1ec1u ng\u01b0\u1eddi ch\u1ec9 c\u1ea7n v\u1eeba t\u0103ng thu nh\u1eadp ch\u1ecbu thu\u1ebf t\u1eeb 17 tri\u1ec7u l\u00ean tr\u00ean 18 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng l\u00e0 \u0111\u00e3 ph\u1ea3i ch\u1ecbu th\u00eam m\u1ee9c thu\u1ebf 20% thay v\u00ec 15%.<\/p>\n<p>Thu nh\u1eadp v\u00e0 nhu c\u1ea7u cu\u1ed9c s\u1ed1ng c\u1ee7a ng\u01b0\u1eddi d\u00e2n \u0111\u00e3 kh\u00e1c so v\u1edbi n\u0103m 2013 n\u00ean v\u1ecb chuy\u00ean gia n\u00e0y \u0111\u1ec1 ngh\u1ecb ch\u1ec9 n\u00ean chia 4 b\u1eadc \u0111\u1ec3 \u0111\u00e1nh thu\u1ebf TNCN, nh\u01b0: thu nh\u1eadp t\u1eeb 9 &#8211; 20 tri\u1ec7u\/th\u00e1ng ch\u1ec9 n\u00ean ch\u1ecbu thu\u1ebf 10%, 20 &#8211; 30 tri\u1ec7u\/th\u00e1ng ch\u1ecbu m\u1ee9c 15%, 30 &#8211; 50 tri\u1ec7u\/th\u00e1ng n\u1ed9p 20%, 50 &#8211; 70 tri\u1ec7u\/th\u00e1ng ch\u1ecbu thu\u1ebf 25% v\u00e0 m\u1ee9c thu\u1ebf 30% d\u00e0nh cho ng\u01b0\u1eddi thu nh\u1eadp tr\u00ean 70 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng.<\/p>\n<p>Thu\u1ebf TNCN c\u00f3 n\u01b0\u1edbc t\u1ed1i \u0111a ch\u1ec9 20%<\/p>\n<p>M\u1eb7c d\u00f9 c\u00f3 m\u1ee9c thu nh\u1eadp v\u00e0 GDP \u0111\u1ea7u ng\u01b0\u1eddi kh\u00e1c nhau, nh\u01b0ng nhi\u1ec1u n\u01b0\u1edbc trong khu v\u1ef1c \u0111\u1ec1u c\u00f3 m\u1ee9c kh\u1edfi \u0111i\u1ec3m ch\u1ecbu thu\u1ebf cao h\u01a1n r\u1ea5t nhi\u1ec1u c\u1ee7a VN. \u0110\u1ec3 ph\u1ea3i ch\u1ecbu m\u1ee9c thu\u1ebf 20% thu nh\u1eadp th\u01b0\u1eddng ph\u1ea3i r\u1ea5t cao.<\/p>\n<p>Nh\u01b0 Th\u00e1i Lan, n\u01b0\u1edbc c\u00f3 GDP b\u00ecnh qu\u00e2n \u0111\u1ea7u ng\u01b0\u1eddi 5.778 USD (n\u0103m 2013), ng\u01b0\u1eddi d\u00e2n ch\u1ec9 \u0111\u00f3ng thu\u1ebf n\u1ebfu c\u00f3 thu nh\u1eadp t\u1eeb 150.000 baht tr\u1edf l\u00ean (kho\u1ea3ng 90 tri\u1ec7u \u0111\u1ed3ng).<\/p>\n<p>Theo \u0111\u00f3, ng\u01b0\u1eddi c\u00f3 thu nh\u1eadp t\u1eeb 150.000 &#8211; 300.000 baht s\u1ebd ch\u1ecbu m\u1ee9c thu\u1ebf 5%. Ch\u1ec9 khi c\u00f3 thu nh\u1eadp \u0111\u1ebfn kho\u1ea3ng tr\u00ean 300 tri\u1ec7u \u0111\u1ed3ng VN m\u1edbi ph\u1ea3i \u0111\u00f3ng thu\u1ebf 15%.<\/p>\n<p>Trong khi \u0111\u00f3 Singapore, GDP b\u00ecnh qu\u00e2n \u0111\u1ea7u ng\u01b0\u1eddi 55.182 USD (n\u0103m 2013), n\u01b0\u1edbc n\u00e0y c\u00f3 m\u1ee9c thu\u1ebf TNCN 2% v\u00e0 3,5% cho thu nh\u1eadp t\u1eeb 30.000 &#8211; 40.000 SGD.<\/p>\n<p>Theo s\u1ed1 li\u1ec7u n\u0103m 2016 do C\u01a1 quan thu\u1ebf Singapore c\u00f4ng b\u1ed1, ng\u01b0\u1eddi c\u00f3 thu nh\u1eadp tr\u00ean 40.000 SGD, thu\u1ebf TNCN l\u00e0 7% v\u00e0 sau 80.000 SGD l\u00e0 11%&#8230; M\u1ee9c thu\u1ebf TNCN cao nh\u1ea5t ch\u1ec9 l\u00e0 20%&#8230;<\/p>\n<p><strong>TR\u1ea6N PH\u01af\u01a0NG<\/strong><\/p>\n<p>&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8211;<\/p>\n<p><strong><em>Tu\u1ed5i tr\u1ebb (Kinh t\u1ebf) 14-12-2016:<\/em><\/strong><\/p>\n<p><a href=\"http:\/\/tuoitre.vn\/tin\/kinh-te\/20161214\/bieu-thue-thu-nhap-ca-nhan-nang-tinh-tan-thu\/1235599.html\"><em>http:\/\/tuoitre.vn\/tin\/kinh-te\/20161214\/bieu-thue-thu-nhap-ca-nhan-nang-tinh-tan-thu\/1235599.html<\/em><\/a><\/p>\n<p><strong>Theo L\u00ea Thanh &#8211; Vi\u1ec7t H\u00e0 (Tu\u1ed5i Tr\u1ebb)<\/strong><\/p>\n<p><em>(216\/1.343)<\/em>","protected":false},"excerpt":{"rendered":"<p>(TT) &#8211; N\u1ebfu nh\u01b0 thu t\u1eeb thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n n\u0103m 2010 m\u1edbi l\u00e0 26.000 t\u1ec9 \u0111\u1ed3ng th\u00ec \u0111\u1ebfn nay \u0111\u00e3 t\u0103ng h\u01a1n g\u1ea5p \u0111\u00f4i. T\u1ed1c \u0111\u1ed9 t\u0103ng tr\u00ean, theo c\u00e1c chuy\u00ean gia, v\u01b0\u1ee3t qua m\u1ee9c t\u0103ng thu nh\u1eadp c\u1ee7a d\u00e2n v\u00e0 t\u1ed1c \u0111\u1ed9 t\u0103ng GDP&#8230; \u0110\u1ed3 h\u1ecda: V\u0128 C\u01af\u1edcNG S\u1ed1 thu t\u0103ng nhanh [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":19130,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[27,26],"tags":[],"class_list":["post-19129","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 v26.9 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>1.455. 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