{"id":21714,"date":"2012-03-26T22:12:35","date_gmt":"2012-03-26T15:12:35","guid":{"rendered":"https:\/\/anvilaw.com\/vi\/?p=21714"},"modified":"2022-05-21T17:57:33","modified_gmt":"2022-05-21T10:57:33","slug":"154-du-thao-luat-thue-thu-nhap-ca-nhan","status":"publish","type":"post","link":"https:\/\/anvilaw.com\/vi\/154-du-thao-luat-thue-thu-nhap-ca-nhan\/","title":{"rendered":"154. D\u1ef1 th\u1ea3o Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n"},"content":{"rendered":"<strong><em>(KTVN) &#8211; Lu\u1eadt s\u01b0 Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c, tr\u1ea3 l\u1eddi ph\u1ecfng v\u1ea5n Th\u1eddi b\u00e1o Kinh t\u1ebf Vi\u1ec7t Nam 26-3-2012:<\/em><\/strong><\/p>\n<p><strong>D\u1ef1 th\u1ea3o Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n\u00a0 <\/strong><br \/>\nK\u00ednh g\u1eedi anh \u0110\u1ee9c,<\/p>\n<p>Nh\u01b0 v\u1eeba trao \u0111\u1ed5i v\u1edbi Anh qua \u0111i\u1ec7n tho\u1ea1i, em g\u1eedi anh t\u00e0i li\u1ec7u b\u00e1o ch\u00ed v\u1ec1 D\u1ef1 th\u1ea3o Lu\u1eadt thu\u1ebf TNCN \u0111ang \u0111\u01b0\u1ee3c BTC l\u1ea5y \u00fd ki\u1ebfn v\u00e0 mong anh d\u00e0nh th\u1eddi gian tr\u1ea3 l\u1eddi gi\u00fap em m\u1ed9t s\u1ed1 c\u00e2u h\u1ecfi sau:<\/p>\n<p><em>&#8211; Theo Anh, c\u00e1ch t\u00ednh gi\u1ea3m tr\u1eeb gia c\u1ea3nh cho c\u00e1 nh\u00e2n ng\u01b0\u1eddi n\u1ed9p thu\u1ebf v\u00e0 ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c theo D\u1ef1 Lu\u1eadt \u0111\u00e3 h\u1ee3p l\u00fd ch\u01b0a? N\u00ean d\u1ef1a tr\u00ean m\u1ed9t s\u1ed1 c\u1ed1 \u0111\u1ecbnh nh\u01b0 v\u1eady \u0111\u1ec3 t\u00ednh hay n\u00ean d\u1ef1a theo m\u1ed9t c\u0103n c\u1ee9 kh\u00e1c? <\/em><\/p>\n<p>N\u1ebfu x\u00e9t tr\u00ean m\u1ee5c \u0111\u00edch c\u1ee7a Lu\u1eadt n\u00e0y v\u00e0 quan \u0111i\u1ec3m gi\u1eef nguy\u00ean \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ed9p thu\u1ebf nh\u01b0 hi\u1ec7n nay th\u00ec h\u1ee3p l\u00fd. V\u00e0 nh\u01b0 v\u1eady th\u00ec ch\u1ec9 l\u00e0 ph\u00e9p quy \u0111\u1ed5i gi\u00e1 tr\u1ecb sang ngang theo d\u1ef1 b\u00e1o l\u1ea1m ph\u00e1t. C\u00f2n n\u1ebfu cho r\u1eb1ng \u0111i\u1ec1u ch\u1ec9nh \u0111\u1ec3 gi\u1ea3m b\u1edbt s\u1ed1 ng\u01b0\u1eddi ph\u1ea3i n\u1ed9p thu\u1ebf l\u00e0 s\u1ef1 v\u00f4 l\u00fd, l\u00e0 \u0111\u00e1nh l\u1eeba ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/p>\n<p>M\u1ee9c thu nh\u1eadp d\u1ef1a tr\u00ean m\u1ed9t con s\u1ed1 c\u1ed1 \u0111\u1ecbnh v\u00e0 kh\u00f4ng h\u1ec1 \u0111\u1eb7t ra nguy\u00ean t\u1eafc \u0111i\u1ec1u ch\u1ec9nh, trong khi l\u1ea1m ph\u00e1t k\u00e9o d\u00e0i \u1edf m\u1ee9c cao, th\u00ec l\u00e0 s\u1ef1 t\u0103ng thu\u1ebf \u201cl\u1eadu\u201d (gi\u1eef nguy\u00ean nh\u01b0ng r\u00f5 r\u00e0ng m\u1ed7i n\u0103m l\u1ea1i t\u0103ng t\u01b0\u01a1ng \u0111\u01b0\u01a1ng v\u1edbi con s\u1ed1 m\u1ea5t gi\u00e1. Nh\u01b0ng d\u1ef1a theo ti\u1ec1n l\u01b0\u01a1ng c\u01a1 b\u1ea3n th\u00ec c\u0169ng kh\u00f4ng h\u1ee3p l\u00fd, v\u00ec kh\u1ea3 n\u0103ng bi\u1ebfn \u0111\u1ed9ng l\u1edbn, v\u00e0o nh\u1eefng th\u1eddi \u0111i\u1ec3m kh\u00e1c nhau trong n\u0103m, s\u1ebd r\u1ea5t kh\u00f3 kh\u0103n cho vi\u1ec7c theo d\u00f5i, t\u00ednh to\u00e1n n\u1ed9p thu\u1ebf. V\u00ec v\u1eady, c\u1ea7n quy \u0111\u1ecbnh nguy\u00ean t\u1eafc \u0111i\u1ec1u ch\u1ec9nh theo t\u1eebng n\u0103m (n\u1ebfu l\u1ea1m ph\u00e1t cao h\u01a1n 5%) v\u00e0 Qu\u1ed1c h\u1ed9i hay U\u1ef7 ban Th\u01b0\u1eddng v\u1ee5 Qu\u1ed1c h\u1ed9i quy\u1ebft \u0111\u1ecbnh \u0111\u1ec1u \u0111\u01b0\u1ee3c.<\/p>\n<p><em>&#8211; Th\u1ee9 tr\u01b0\u1edfng BTC V\u0169 Th\u1ecb Mai c\u00f3 tr\u1ea3 l\u1eddi v\u1edbi em l\u00e0: m\u1ee9c gi\u1ea3m tr\u1eeb 6 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng cho NNT v\u00e0 2.4 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng cho ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c l\u00e0 \u0111\u01b0\u1ee3c \u0111\u01b0a ra tr\u00ean c\u01a1 s\u1edf t\u00ednh to\u00e1n c\u00e2n \u0111\u1ed1i c\u1ea3 ngu\u1ed3n thu cho ng\u00e2n s\u00e1ch v\u00e0 m\u1ee9c s\u1ed1ng c\u1ee7a ng\u01b0\u1eddi d\u00e2n. Anh th\u1ea5y \u00fd ki\u1ebfn n\u00e0y c\u00f3 h\u1ee3p l\u00fd?<\/em><\/p>\n<p>\u00dd ki\u1ebfn n\u00e0y ch\u1ec9 h\u1ee3p l\u00fd n\u1ebfu gi\u1ea3i th\u00edch r\u1eb1ng: Nguy\u00ean t\u1eafc c\u1ee7a Lu\u1eadt n\u00e0y kh\u00e1c v\u1edbi Th\u1ebf thu nh\u1eadp \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi c\u00f3 thu nh\u1eadp cao tr\u01b0\u1edbc \u0111\u00e2y. V\u1ec1 nguy\u00ean t\u1eafc, Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u0111\u00e1nh thu\u1ebf v\u1edbi m\u1ecdi kho\u1ea3n thu nh\u1eadp c\u00e1 nh\u00e2n (c\u0169ng gi\u1ed1ng nh\u01b0 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p), ch\u1ee9 kh\u00f4ng ph\u1ea3i ch\u1ec9 \u0111\u00e1nh thu\u1ebf ph\u1ea7n thu nh\u1eadp sau khi \u0111\u00e3 chi ti\u00eau cho cu\u1ed9c s\u1ed1ng c\u00e1 nh\u00e2n. Tuy nhi\u00ean, n\u00f3 b\u1ea5t h\u1ee3p l\u00fd \u1edf ch\u1ed7, kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb chi ph\u00ed h\u1ee3p l\u00fd, h\u1ee3p l\u1ec7 nh\u01b0 \u0111\u1ed1i v\u1edbi thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ho\u1eb7c kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb \u0111\u1ea7u v\u00e0o nh\u01b0 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng, cho n\u00ean ph\u1ea3i thay th\u1ebf b\u1eb1ng m\u1ee9c chi\u1ebft tr\u1eeb gia c\u1ea3nh b\u00ecnh qu\u00e2n. Thi\u1ebft ngh\u0129, m\u1ee9c n\u00e0y s\u1ebd l\u00e0 h\u1ee3p l\u00fd, n\u1ebfu thu\u1ebf su\u1ea5t th\u1ea5p v\u00e0 b\u01b0\u1edbc thu\u1ebf d\u00e0i. Thu\u1ebf su\u1ea5t kh\u1edfi \u0111i\u1ec3m 5% l\u00e0 t\u1ea1m \u1ed5n, nh\u01b0ng ch\u1ec9 \u00e1p d\u1ee5ng cho m\u1ee9c thu nh\u1eadp ch\u1ecbu thu\u1ebf \u0111\u1ebfn 5 tri\u1ec7u \u0111\u1ed3ng th\u00ec kh\u00f4ng h\u1ee3p l\u00fd, c\u1ea7n ph\u1ea3i t\u0103ng l\u00ean \u00edt nh\u1ea5t l\u00e0 10 tri\u1ec7u \u0111\u1ed3ng. B\u01b0\u1edbc thu\u1ebf d\u1ef1 ki\u1ebfn s\u1eeda \u0111\u1ed5i v\u1eabn qu\u00e1 ng\u1eafn, n\u00ean thu\u1ebf su\u1ea5t cao nh\u1ea5t hi\u1ec7n nay l\u00e0 35%, d\u1ef1 ki\u1ebfn gi\u1ea3m xu\u1ed1ng 30%, so v\u1edbi thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p l\u00e0 25% v\u00e0 d\u1ef1 ki\u1ebfn gi\u1ea3m xu\u1ed1ng 20% l\u00e0 qu\u00e1 b\u1ea5t h\u1ee3p l\u00fd.<\/p>\n<p><em>&#8211; Th\u1ee9 tr\u01b0\u1edfng Mai c\u0169ng kh\u1eb3ng \u0111\u1ecbnh, v\u00ec \u0111\u00e2y kh\u00f4ng ph\u1ea3i l\u00e0 lu\u1eadt thu\u1ebf thu nh\u1eadp cao, n\u00ean m\u1ee5c ti\u00eau c\u1ee7a Lu\u1eadt thu\u1ebf l\u00e0 s\u1ebd m\u1edf r\u1ed9ng d\u1ea7n \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ed9p thu\u1ebf, \u00fd ki\u1ebfn n\u00e0y c\u00f3 h\u1ee3p l\u00fd? <\/em><\/p>\n<p>\u00dd ki\u1ebfn n\u00e0y ch\u1ec9 h\u1ee3p l\u00fd, v\u1edbi c\u00e1c \u0111i\u1ec1u ki\u1ec7n: Kh\u1ea5u tr\u1eeb h\u1ee3p l\u00fd, thu\u1ebf su\u1ea5t h\u1ee3p l\u00fd v\u00e0 qu\u1ea3n l\u00fd thu nh\u1eadp ch\u1ecbu thu\u1ebf h\u1ee3p l\u00fd. Hi\u1ec7n nay c\u0169ng nh\u01b0 theo d\u1ef1 ki\u1ebfn s\u1eeda \u0111\u1ed5i, th\u00ec kh\u1ea5u tr\u1eeb nh\u01b0 v\u1eady l\u00e0 c\u00e0o b\u1eb1ng, thu\u1ebf su\u1ea5t qu\u00e1 cao v\u00e0 ch\u1ec9 ng\u01b0\u1eddi l\u00e0m c\u00f4ng \u0103n l\u01b0\u01a1ng \u1edf c\u00e1c doanh nghi\u1ec7p nghi\u00eam t\u00fac l\u00e0 ph\u1ea3i \u0111\u00f3ng thu\u1ebf \u0111\u1ea7y \u0111\u1ee7, c\u00f2n nh\u1eefng tr\u01b0\u1eddng h\u1ee3p thu nh\u1eadp cao h\u01a1n nhi\u1ec1u th\u00ec l\u1ea1i ch\u1ec9 n\u1ed9p v\u00ed d\u1ee5, v\u00ec \u0111\u01b0\u1ee3c bi\u1ebfn th\u00e0nh \u0111\u1ed1i t\u01b0\u1ee3ng thu nh\u1eadp th\u1ea5p, th\u1eadm ch\u00ed kh\u00f4ng c\u00f3 thu nh\u1eadp \u0111\u1ec3 \u0111\u00f3ng thu\u1ebf. V\u00e0 nh\u01b0 v\u1eady, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf th\u1ea5y \u1ea5m \u1ee9c, th\u1ef1c s\u1ef1 ch\u01b0a c\u1ea3m th\u1ea5y h\u1ee3p l\u00fd.<\/p>\n<p>Lu\u1eadt s\u01b0 Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c, <em>C\u00f4ng ty Lu\u1eadt ANVI<\/em><\/p>\n<p>&#8212;&#8212;&#8212;&#8212;&#8211;<br \/>\nL\u00ea H\u01b0\u1eddng<br \/>\nPh\u00f3ng vi\u00ean<br \/>\nTh\u1eddi b\u00e1o Kinh t\u1ebf Vi\u1ec7t Nam<br \/>\n96 Ho\u00e0ng Qu\u1ed1c Vi\u1ec7t, C\u1ea7u Gi\u1ea5y, H\u00e0 N\u1ed9i<br \/>\nTel:\u00a0 +84 4-3755 2050 ext 404<br \/>\nFax: +84 4-3755 2058<br \/>\nHP:\u00a0 +84 (0) 912 543 799","protected":false},"excerpt":{"rendered":"<p>(KTVN) &#8211; Lu\u1eadt s\u01b0 Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c, tr\u1ea3 l\u1eddi ph\u1ecfng v\u1ea5n Th\u1eddi b\u00e1o Kinh t\u1ebf Vi\u1ec7t Nam 26-3-2012: D\u1ef1 th\u1ea3o Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n\u00a0 K\u00ednh g\u1eedi anh \u0110\u1ee9c, Nh\u01b0 v\u1eeba trao \u0111\u1ed5i v\u1edbi Anh qua \u0111i\u1ec7n tho\u1ea1i, em g\u1eedi anh t\u00e0i li\u1ec7u b\u00e1o ch\u00ed v\u1ec1 D\u1ef1 th\u1ea3o Lu\u1eadt thu\u1ebf TNCN \u0111ang \u0111\u01b0\u1ee3c BTC [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":22584,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[27,26],"tags":[],"class_list":["post-21714","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 v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>154. D\u1ef1 th\u1ea3o Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n  - 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\/vi\/154-du-thao-luat-thue-thu-nhap-ca-nhan\/\" \/>\n<meta property=\"og:locale\" content=\"vi_VN\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"[:vi]154. 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