{"id":19451,"date":"2016-07-09T15:40:06","date_gmt":"2016-07-09T08:40:06","guid":{"rendered":"https:\/\/anvilaw.com\/vi\/?p=19451"},"modified":"2022-04-26T15:45:53","modified_gmt":"2022-04-26T08:45:53","slug":"1-192-giam-thue-cho-doanh-nghiep-nho-va-vua-boi-duong-nguon-thu-dai-han","status":"publish","type":"post","link":"https:\/\/anvilaw.com\/vi\/1-192-giam-thue-cho-doanh-nghiep-nho-va-vua-boi-duong-nguon-thu-dai-han\/","title":{"rendered":"1.192. Gi\u1ea3m thu\u1ebf cho doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba: B\u1ed3i d\u01b0\u1ee1ng ngu\u1ed3n thu d\u00e0i h\u1ea1n"},"content":{"rendered":"
(HNM) – Gi\u1ea3m thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p (TNDN), x\u00f3a n\u1ee3, x\u00f3a ti\u1ec1n ph\u1ea1t ch\u1eadm n\u1ed9p cho nh\u1eefng doanh nghi\u1ec7p th\u1ef1c s\u1ef1 kh\u00f3 kh\u0103n\u2026 l\u00e0 nh\u1eefng gi\u1ea3i ph\u00e1p \u0111\u01b0\u1ee3c B\u1ed9 T\u00e0i ch\u00ednh d\u1ef1 th\u1ea3o tr\u00ecnh Ch\u00ednh ph\u1ee7 nh\u1eb1m th\u1ef1c hi\u1ec7n Ngh\u1ecb quy\u1ebft 35\/2016\/NQ-CP. Vi\u1ec7c h\u1ed7 tr\u1ee3 doanh nghi\u1ec7p (DN) th\u00f4ng qua ch\u00ednh s\u00e1ch gi\u1ea3m thu\u1ebf kh\u00f4ng ch\u1ec9 thi\u1ebft th\u1ef1c b\u1ed3i d\u01b0\u1ee1ng ngu\u1ed3n thu, m\u00e0 c\u00f2n l\u00e0 c\u01a1 h\u1ed9i \u0111\u1ec3 c\u1ed9ng \u0111\u1ed3ng DN v\u01b0\u01a1n l\u00ean, t\u1eeb \u0111\u00f3 \u0111\u00f3ng g\u00f3p v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc (NSNN).<\/strong>\n<\/div>\n\n\n\n\n
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Gi\u1ea3m thu\u1ebf s\u1ebd t\u1ea1o \u0111i\u1ec1u ki\u1ec7n \u0111\u1ec3 c\u00e1c doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba v\u01b0\u01a1n l\u00ean ph\u00e1t tri\u1ec3n s\u1ea3n xu\u1ea5t. \u1ea2nh: B\u00e1 Ho\u1ea1t<\/em><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n
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Gi\u1ea3m m\u1ea1nh thu\u1ebf su\u1ea5t<\/strong><\/p>\n

V\u1edbi m\u1ee5c ti\u00eau coi kinh t\u1ebf t\u01b0 nh\u00e2n l\u00e0 \u0111\u1ed9ng l\u1ef1c ph\u00e1t tri\u1ec3n c\u1ee7a n\u1ec1n kinh t\u1ebf, Ngh\u1ecb quy\u1ebft 35 ban h\u00e0nh trung tu\u1ea7n th\u00e1ng 5-2016 \u0111\u00e3 th\u1ec3 hi\u1ec7n quy\u1ebft t\u00e2m c\u1ee7a Ch\u00ednh ph\u1ee7 trong h\u1ed7 tr\u1ee3 c\u00e1c DN ph\u00e1t tri\u1ec3n, trong \u0111\u00f3 nh\u1ea5n m\u1ea1nh t\u1edbi vi\u1ec7c ban h\u00e0nh c\u00e1c ch\u00ednh s\u00e1ch \u0111\u1eb7c th\u00f9 \u0111\u1ec3 h\u1ed7 tr\u1ee3 DN nh\u1ecf v\u00e0 v\u1eeba. \u0110\u1ec3 tri\u1ec3n khai ngh\u1ecb quy\u1ebft n\u00e0y, B\u1ed9 T\u00e0i ch\u00ednh \u0111\u00e3 d\u1ef1 th\u1ea3o t\u1edd tr\u00ecnh v\u1ec1 th\u1ef1c hi\u1ec7n m\u1ed9t s\u1ed1 gi\u1ea3i ph\u00e1p thu\u1ebf nh\u1eb1m th\u00e1o g\u1ee1 kh\u00f3 kh\u0103n cho DN nh\u1ecf v\u00e0 v\u1eeba.<\/p>\n

Hai ph\u01b0\u01a1ng \u00e1n gi\u1ea3m thu\u1ebf TNDN \u0111\u00e3 \u0111\u01b0\u1ee3c B\u1ed9 T\u00e0i ch\u00ednh \u0111\u1ec1 xu\u1ea5t nh\u1eb1m \u0111\u01b0a ra xin \u00fd ki\u1ebfn Qu\u1ed1c h\u1ed9i t\u1ea1i k\u1ef3 h\u1ecdp th\u1ee9 2 (d\u1ef1 ki\u1ebfn di\u1ec5n ra v\u00e0o th\u00e1ng 10-2016). Ph\u01b0\u01a1ng \u00e1n 1, \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t 17% t\u1eeb ng\u00e0y 1-1-2016 \u0111\u1ebfn h\u1ebft n\u0103m 2020 cho DN nh\u1ecf v\u00e0 v\u1eeba. Ph\u01b0\u01a1ng \u00e1n 2, \u00e1p d\u1ee5ng thu\u1ebf 15%. N\u1ebfu so s\u00e1nh v\u1edbi m\u1ee9c thu\u1ebf TNDN hi\u1ec7n h\u00e0nh l\u00e0 20%, thu\u1ebf su\u1ea5t thu\u1ebf TNDN t\u1edbi \u0111\u00e2y s\u1ebd gi\u1ea3m kh\u00e1 m\u1ea1nh. Theo B\u1ed9 T\u00e0i ch\u00ednh, hai ph\u01b0\u01a1ng \u00e1n n\u00e0y s\u1ebd l\u00e0m gi\u1ea3m thu NSNN giai \u0111o\u1ea1n 2016-2020. Nh\u01b0ng, ngu\u1ed3n thu ng\u00e2n s\u00e1ch s\u1ebd \u0111\u01b0\u1ee3c b\u00f9 \u0111\u1eafp t\u0103ng thu t\u1eeb c\u00e1c lo\u1ea1i thu\u1ebf gi\u00e1n thu v\u00e0 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n. B\u1edfi, s\u1ed1 ti\u1ec1n thu\u1ebf gi\u1ea3m s\u1ebd \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng v\u00e0o ti\u00eau d\u00f9ng v\u00e0 \u0111\u1ea7u t\u01b0. \u0110\u1ed3ng th\u1eddi, vi\u1ec7c gi\u1ea3m thu\u1ebf s\u1ebd g\u00f3p ph\u1ea7n t\u0103ng thu t\u1eeb thu\u1ebf TNDN v\u00e0o giai \u0111o\u1ea1n ti\u1ebfp theo do DN c\u00f3 \u0111i\u1ec1u ki\u1ec7n \u0111\u1ec3 t\u00e1i \u0111\u1ea7u t\u01b0, ph\u00e1t tri\u1ec3n s\u1ea3n xu\u1ea5t kinh doanh (SXKD).<\/p>\n

\u0110\u00f3n nh\u1eadn th\u00f4ng tin v\u1ec1 vi\u1ec7c thu\u1ebf su\u1ea5t thu\u1ebf TNDN s\u1ebd gi\u1ea3m m\u1ea1nh, \u00f4ng Ph\u1ea1m Thanh H\u01b0ng, Ph\u00f3 Ch\u1ee7 t\u1ecbch H\u1ed9i \u0111\u1ed3ng qu\u1ea3n tr\u1ecb C\u00f4ng ty CP T\u1eadp \u0111o\u00e0n Th\u1ebf K\u1ef7 (DN k\u00ea khai thu\u1ebf t\u1ea1i qu\u1eadn \u0110\u1ed1ng \u0110a) cho r\u1eb1ng, \u0111\u00e2y l\u00e0 tin vui v\u1edbi c\u1ed9ng \u0111\u1ed3ng DN. Khi thu\u1ebf gi\u1ea3m xu\u1ed1ng, DN \u0111\u01b0\u1ee3c khuy\u1ebfn kh\u00edch nhi\u1ec1u h\u01a1n trong t\u0103ng c\u01b0\u1eddng m\u1edf r\u1ed9ng \u0111\u1ea7u t\u01b0. Hi\u1ec7n c\u1ea3 n\u01b0\u1edbc c\u00f3 kho\u1ea3ng 500.000 DN v\u00e0 ph\u1ea5n \u0111\u1ea5u c\u00f3 kho\u1ea3ng 2 tri\u1ec7u DN trong v\u00e0i n\u0103m t\u1edbi. N\u1ebfu ch\u00ednh s\u00e1ch n\u00e0y \u0111\u01b0\u1ee3c Qu\u1ed1c h\u1ed9i ph\u00ea chu\u1ea9n, thu\u1ebf su\u1ea5t thu\u1ebf TNDN s\u1ebd gi\u1ea3m \u0111i kho\u1ea3ng 40% so v\u1edbi m\u1ee9c hi\u1ec7n h\u00e0nh. Nh\u01b0ng b\u00f9 l\u1ea1i, d\u1ef1 ki\u1ebfn s\u1ebd c\u00f3 th\u00eam 300-400% DN th\u00e0nh l\u1eadp m\u1edbi. V\u1ec1 ng\u1eafn h\u1ea1n, NSNN c\u00f3 th\u1ec3 b\u1ecb \u1ea3nh h\u01b0\u1edfng, nh\u01b0ng v\u1ec1 l\u00e2u d\u00e0i th\u00ec s\u1ed1 thu\u1ebf thu \u0111\u01b0\u1ee3c v\u00e0o ng\u00e2n s\u00e1ch s\u1ebd t\u0103ng.<\/p>\n

Ch\u1ecb Ho\u00e0ng Th\u1ecb Ph\u01b0\u01a1ng Thanh, k\u1ebf to\u00e1n C\u00f4ng ty TDME – m\u1ed9t DN ho\u1ea1t \u0111\u1ed9ng trong l\u0129nh v\u1ef1c x\u00e2y l\u1eafp v\u00e0 c\u01a1 \u0111i\u1ec7n t\u1ea1i qu\u1eadn H\u00e0 \u0110\u00f4ng c\u0169ng ph\u1ea5n kh\u1edfi tr\u01b0\u1edbc th\u00f4ng tin thu\u1ebf TNDN t\u1edbi \u0111\u00e2y s\u1ebd gi\u1ea3m m\u1ea1nh. Thu\u1ebf su\u1ea5t gi\u1ea3m s\u1ebd khi\u1ebfn DN gi\u1ea3m b\u1edbt nh\u1eefng \u00e1p l\u1ef1c v\u1ec1 t\u00e0i ch\u00ednh v\u00e0 c\u00f3 th\u00eam ngu\u1ed3n ti\u1ec1n \u0111\u1ec3 m\u1edf r\u1ed9ng SXKD c\u0169ng nh\u01b0 trang tr\u1ea3i c\u00e1c chi ph\u00ed cho DN. Gi\u1ea3m thu\u1ebf s\u1ebd mang \u0111\u1ebfn nh\u1eefng c\u01a1 h\u1ed9i l\u1edbn cho DN, \u0111\u1eb7c bi\u1ec7t l\u00e0 DN nh\u1ecf v\u00e0 v\u1eeba…<\/p>\n<\/div>\n\n\n\n
C\u00f9ng v\u1edbi ph\u01b0\u01a1ng \u00e1n gi\u1ea3m thu\u1ebf, B\u1ed9 T\u00e0i ch\u00ednh \u0111\u00e3 \u0111\u1ec1 xu\u1ea5t ph\u01b0\u01a1ng \u00e1n \u00e1p thu\u1ebf su\u1ea5t TNDN 10% trong 15 n\u0103m, mi\u1ec5n thu\u1ebf trong 4 n\u0103m v\u00e0 gi\u1ea3m 50% s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p trong 9 n\u0103m ti\u1ebfp theo \u0111\u1ed1i v\u1edbi DN c\u00f3 d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 thu\u1ed9c l\u0129nh v\u1ef1c \u01b0u \u0111\u00e3i ho\u1eb7c t\u1ea1i c\u00e1c khu v\u1ef1c k\u00e9m ph\u00e1t tri\u1ec3n, n\u00f4ng th\u00f4n, v\u00f9ng s\u00e2u, v\u00f9ng xa… B\u1ed9 T\u00e0i ch\u00ednh c\u0169ng \u0111\u1ec1 xu\u1ea5t x\u00f3a ti\u1ec1n ch\u1eadm n\u1ed9p \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p do nguy\u00ean nh\u00e2n b\u1ea5t kh\u1ea3 kh\u00e1ng, kh\u00f4ng c\u00f3 ti\u1ec1n \u0111\u1ec3 n\u1ed9p thu\u1ebf; ti\u1ec1n ch\u1eadm n\u1ed9p, ti\u1ec1n ph\u1ea1t \u0111\u1ed1i v\u1edbi c\u00e1c DN \u0111\u00e3 gi\u1ea3i th\u1ec3, ph\u00e1 s\u1ea3n, c\u00e1 nh\u00e2n kinh doanh \u0111\u00e3 ch\u1ebft, m\u1ea5t t\u00edch… nh\u01b0ng ph\u1ea3i b\u1ea3o \u0111\u1ea3m b\u00ecnh \u0111\u1eb3ng gi\u1eefa c\u00e1c th\u00e0nh ph\u1ea7n kinh t\u1ebf, kh\u00f4ng ph\u00e2n bi\u1ec7t \u0111\u1ed1i x\u1eed.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n
Thi\u1ebft th\u1ef1c \u0111\u1ed9ng vi\u00ean doanh nghi\u1ec7p<\/strong><\/p>\n

Theo k\u1ebft qu\u1ea3 nghi\u00ean c\u1ee9u m\u1edbi nh\u1ea5t c\u1ee7a Ng\u00e2n h\u00e0ng Th\u1ebf gi\u1edbi, t\u1ed5ng c\u00e1c kho\u1ea3n \u0111\u00f3ng g\u00f3p v\u1ec1 thu\u1ebf v\u00e0 b\u1ea3o hi\u1ec3m b\u1eaft bu\u1ed9c\/l\u1ee3i nhu\u1eadn r\u00f2ng c\u1ee7a DN Vi\u1ec7t Nam n\u0103m 2014 l\u00e0 35,2%. Trong \u0111\u00f3, thu\u1ebf chi\u1ebfm 11,5%, b\u1ea3o hi\u1ec3m b\u1eaft bu\u1ed9c 23,7%. So v\u1edbi m\u1ee9c b\u00ecnh qu\u00e2n c\u1ee7a ASEAN 6 (Singapore, Malaysia, Th\u00e1i Lan, Philippines, Indonesia v\u00e0 Brunei) l\u00e0 31%, t\u1ef7 l\u1ec7 n\u00e0y t\u1ea1i Vi\u1ec7t Nam cao h\u01a1n 4,5%. Tuy nhi\u00ean, t\u1ef7 su\u1ea5t thu\u1ebf c\u1ee7a Vi\u1ec7t Nam th\u1ea5p h\u01a1n nhi\u1ec1u so v\u1edbi ASEAN 6 l\u00e0 11,5%. Nh\u1eefng s\u1ed1 li\u1ec7u tr\u00ean cho th\u1ea5y, t\u1ef7 su\u1ea5t thu\u1ebf\/l\u1ee3i nhu\u1eadn r\u00f2ng c\u1ee7a Vi\u1ec7t Nam \u1edf m\u1ee9c th\u1ea5p so v\u1edbi khu v\u1ef1c v\u00e0 th\u1ebf gi\u1edbi.<\/p>\n

\u00d4ng Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c – Gi\u00e1m \u0111\u1ed1c C\u00f4ng ty Lu\u1eadt ANVI cho r\u1eb1ng, n\u1ebfu \u0111\u1ec1 xu\u1ea5t gi\u1ea3m thu\u1ebf TNDN \u0111\u01b0\u1ee3c Qu\u1ed1c h\u1ed9i ph\u00ea chu\u1ea9n th\u00ec s\u1ebd l\u00e0 \u0111\u1ed9ng l\u1ef1c r\u1ea5t l\u1edbn \u0111\u1ed1i v\u1edbi kh\u1ed1i DN nh\u1ecf v\u00e0 v\u1eeba, \u0111\u1eb7c bi\u1ec7t l\u00e0 nh\u1eefng DN kh\u1edfi nghi\u1ec7p. Th\u1ef1c t\u1ebf th\u1eddi gian qua, DN g\u1eb7p nhi\u1ec1u kh\u00f3 kh\u0103n. Gi\u1ea3m thu\u1ebf s\u1ebd l\u00e0 s\u1ef1 \u0111\u1ed9ng vi\u00ean, khuy\u1ebfn kh\u00edch thi\u1ebft th\u1ef1c \u0111\u1ec3 DN tham gia ho\u1ea1t \u0111\u1ed9ng SXKD v\u00e0 \u0111\u00e2y ch\u00ednh l\u00e0 ch\u00ednh s\u00e1ch nu\u00f4i d\u01b0\u1ee1ng ngu\u1ed3n thu l\u00e2u d\u00e0i. Gi\u1ea3m thu\u1ebf, nh\u01b0ng kh\u1ea3 n\u0103ng thu ng\u00e2n s\u00e1ch s\u1ebd cao h\u01a1n, b\u1edfi n\u1ebfu \u00e1p thu\u1ebf su\u1ea5t qu\u00e1 cao, DN s\u1ebd n\u1ea3y sinh t\u00e2m l\u00fd tr\u1ed1n tr\u00e1nh d\u1eabn \u0111\u1ebfn t\u00ecnh tr\u1ea1ng th\u1ea5t thu thu\u1ebf.<\/p>\n

Kinh nghi\u1ec7m qu\u1ed1c t\u1ebf c\u0169ng cho th\u1ea5y, DN nh\u1ecf v\u00e0 v\u1eeba lu\u00f4n l\u00e0 m\u1ee5c ti\u00eau tr\u1ecdng t\u00e2m c\u1ee7a c\u00e1c ch\u00ednh s\u00e1ch ph\u00e1t tri\u1ec3n kinh t\u1ebf. Ch\u00ednh ph\u1ee7 nhi\u1ec1u n\u01b0\u1edbc \u0111\u00e3 th\u00f4ng qua c\u00e1c ch\u00ednh s\u00e1ch v\u00e0 ch\u01b0\u01a1ng tr\u00ecnh h\u1ed7 tr\u1ee3 cho DN nh\u1ecf, trong \u0111\u00f3 t\u1eadp trung v\u00e0o c\u00e1c ch\u00ednh s\u00e1ch nh\u01b0 t\u00edn d\u1ee5ng \u01b0u \u0111\u00e3i, mi\u1ec5n gi\u1ea3m thu\u1ebf, h\u1ed7 tr\u1ee3 \u0111\u1ed5i m\u1edbi khoa h\u1ecdc. B\u00e0 Nguy\u1ec5n Th\u1ecb C\u00fac, Ch\u1ee7 t\u1ecbch H\u1ed9i T\u01b0 v\u1ea5n thu\u1ebf Vi\u1ec7t Nam cho r\u1eb1ng, khi n\u1ec1n kinh t\u1ebf c\u00e0ng ph\u00e1t tri\u1ec3n th\u00ec t\u1ef7 l\u1ec7 huy \u0111\u1ed9ng thu\u1ebf\/GDP c\u00e0ng gi\u1ea3m xu\u1ed1ng. Tr\u01b0\u1edbc \u0111\u00e2y, c\u00f3 th\u1eddi \u0111i\u1ec3m thu\u1ebf TNDN l\u00ean \u0111\u1ebfn 32%, sau \u0111\u00f3 gi\u1ea3m c\u00f2n 28%, hi\u1ec7n nay l\u00e0 20%… \u0110\u00e2y l\u00e0 \u0111\u1ed9ng l\u1ef1c r\u1ea5t l\u1edbn \u0111\u1ec3 c\u00e1c DN, nh\u1ea5t l\u00e0 c\u00e1c DN nh\u1ecf v\u00e0 v\u1eeba ph\u00e1t tri\u1ec3n SXKD. T\u1edbi \u0111\u00e2y, c\u01a1 quan thu\u1ebf c\u1ea7n nghi\u00ean c\u1ee9u, b\u1ed5 sung, x\u00e2y d\u1ef1ng ch\u1ebf \u0111\u1ed9 ch\u00ednh s\u00e1ch thu\u1ebf m\u1edbi theo h\u01b0\u1edbng \u0111\u01a1n gi\u1ea3n, d\u1ec5 th\u1ef1c hi\u1ec7n. B\u00ean c\u1ea1nh \u0111\u00f3, c\u1ea7n c\u1ea3i c\u00e1ch h\u1ec7 th\u1ed1ng qu\u1ea3n l\u00fd thu\u1ebf, \u0111\u1eb7c bi\u1ec7t l\u00e0 h\u1ea1 t\u1ea7ng c\u00f4ng ngh\u1ec7 th\u00f4ng tin v\u00e0 b\u1ed3i d\u01b0\u1ee1ng n\u0103ng l\u1ef1c cho c\u00e1n b\u1ed9, c\u00f4ng ch\u1ee9c thu\u1ebf \u0111\u1ec3 c\u00f3 th\u1ec3 \u0111\u00e1p \u1ee9ng nhu c\u1ea7u qu\u1ea3n l\u00fd v\u00e0 h\u1ed7 tr\u1ee3 cho c\u1ed9ng \u0111\u1ed3ng DN.<\/p><\/div>\n

H\u01b0\u01a1ng Ly<\/strong><\/p>\n

——————<\/p>\n

H\u00e0 N\u1ed9i m\u1edbi (Ch\u1ee9ng kho\u00e1n) 09-7-2016:<\/em><\/strong><\/p>\n

http:\/\/hanoimoi.com.vn\/Ban-in\/Chung-khoan\/840198\/boi-duong-nguon-thu-dai-han<\/p>\n

(122\/1.208)<\/em><\/p>\n

 ","protected":false},"excerpt":{"rendered":"

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