{"id":22888,"date":"2012-09-13T10:37:54","date_gmt":"2012-09-13T03:37:54","guid":{"rendered":"https:\/\/anvilaw.com\/vi\/?p=22888"},"modified":"2022-05-23T10:38:46","modified_gmt":"2022-05-23T03:38:46","slug":"212-thue-thu-nhap-ca-nhan-chua-vi-dan","status":"publish","type":"post","link":"https:\/\/anvilaw.com\/vi\/212-thue-thu-nhap-ca-nhan-chua-vi-dan\/","title":{"rendered":"212. Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n: Ch\u01b0a v\u00ec d\u00e2n!"},"content":{"rendered":"(NL\u0110) – Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n ph\u1ea3i b\u1ea3o \u0111\u1ea3m nguy\u00ean t\u1eafc \u0111i\u1ec1u ti\u1ebft thu nh\u1eadp v\u00e0 ch\u1ec9 \u0111\u1ebfn ng\u01b0\u1ee1ng nh\u1ea5t \u0111\u1ecbnh m\u1edbi \u0111\u00e1nh thu\u1ebf m\u1ea1nh<\/strong><\/p>\n

Vi\u1ec7c \u1ee6y ban T\u00e0i ch\u00ednh Ng\u00e2n s\u00e1ch (TCNS) c\u1ee7a Qu\u1ed1c h\u1ed9i (QH) c\u00f3 \u00fd \u0111\u1ecbnh h\u1ea1 m\u1ee9c kh\u1edfi \u0111i\u1ec3m ch\u1ecbu thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n (TNCN) so v\u1edbi m\u1ee9c \u0111\u1ec1 xu\u1ea5t c\u1ee7a Ch\u00ednh ph\u1ee7 \u0111ang g\u00e2y nhi\u1ec1u b\u1ee9c x\u00fac trong d\u01b0 lu\u1eadn. Theo \u1ee7y ban n\u00e0y, m\u1ee9c kh\u1edfi \u0111i\u1ec3m ch\u1ecbu thu\u1ebf ph\u00f9 h\u1ee3p l\u00e0 7 tri\u1ec7u \u0111\u1ed3ng, m\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh (GTGC) cho 2 ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c l\u00e0 2,8 tri\u1ec7u \u0111\u1ed3ng\/ng\u01b0\u1eddi\/th\u00e1ng. Trong khi \u0111\u00f3, Ch\u00ednh ph\u1ee7 \u0111\u1ec1 xu\u1ea5t 2 m\u1ee9c t\u01b0\u01a1ng \u0111\u01b0\u01a1ng l\u00e0 9 tri\u1ec7u v\u00e0 3,6 tri\u1ec7u \u0111\u1ed3ng.<\/p>\n

Lo gi\u1ea3m thu ng\u00e2n s\u00e1ch?<\/strong><\/p>\n

TS Cao S\u1ef9 Ki\u00eam, th\u00e0nh vi\u00ean H\u1ed9i \u0111\u1ed3ng T\u01b0 v\u1ea5n Ch\u00ednh s\u00e1ch ti\u1ec1n t\u1ec7 qu\u1ed1c gia, \u0111\u1ea1i bi\u1ec3u QH kh\u00f3a XII v\u00e0 XIII, ng\u1ea1c nhi\u00ean: \u201cT\u00f4i kh\u00f4ng hi\u1ec3u sao \u1ee6y ban TCNS l\u1ea1i \u0111\u1ec1 xu\u1ea5t gi\u1ea3m xu\u1ed1ng nh\u01b0 th\u1ebf\u201d. Theo \u00f4ng, c\u00f3 th\u1ec3 \u1ee7y ban n\u00e0y ch\u01b0a \u0111\u1ed3ng thu\u1eadn v\u1edbi m\u1ee9c 9 tri\u1ec7u \u0111\u1ed3ng v\u00ec lo ng\u1ea1i gi\u1ea3m thu ng\u00e2n s\u00e1ch. Tuy nhi\u00ean, trong t\u1edd tr\u00ecnh c\u1ee7a Ch\u00ednh ph\u1ee7, B\u1ed9 T\u00e0i ch\u00ednh \u0111\u00e3 n\u00eau r\u00f5 ngu\u1ed3n thu gi\u1ea3m kho\u1ea3ng 5.000 t\u1ec9 \u0111\u1ed3ng trong n\u0103m \u0111\u1ea7u ti\u00ean th\u00ec c\u00f3 th\u1ec3 ti\u1ebft ki\u1ec7m \u1edf ch\u1ed7 kh\u00e1c ho\u1eb7c \u0111\u1ea9y m\u1ea1nh ch\u1ed1ng th\u1ea5t thu thu\u1ebf b\u00f9 l\u1ea1i.<\/p>\n

\"\"<\/p>\n

N\u00e2ng m\u1ee9c kh\u1edfi \u0111i\u1ec3m ch\u1ecbu thu\u1ebf TNCN g\u00f3p ph\u1ea7n n\u00e2ng ch\u1ea5t l\u01b0\u1ee3ng s\u1ed1ng c\u1ee7a ng\u01b0\u1eddi d\u00e2n.
\nTrong \u1ea3nh: Mua s\u1eafm t\u1ea1i m\u1ed9t si\u00eau th\u1ecb \u1edf TPHCM. \u1ea2nh: H\u1ed2NG TH\u00daY<\/p>\n

\u00d4ng Ki\u00eam cho r\u1eb1ng Ch\u00ednh ph\u1ee7 \u0111\u1ec1 xu\u1ea5t t\u0103ng m\u1ee9c kh\u1edfi \u0111i\u1ec3m ch\u1ecbu thu\u1ebf l\u00ean 9 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng l\u00e0 h\u1ee3p l\u00fd. T\u00ednh to\u00e1n n\u00e0y l\u00e0 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh n\u00ean ch\u1eafc ch\u1eafn \u0111\u00e3 c\u00e2n nh\u1eafc m\u1ecdi l\u1ee3i \u00edch, b\u1ea3o \u0111\u1ea3m c\u00e2n \u0111\u1ed1i thu chi v\u00e0 ph\u00f9 h\u1ee3p v\u1edbi th\u1ef1c ti\u1ec5n. \u201cN\u1ebfu lo ng\u1ea1i gi\u1ea3m thu ng\u00e2n s\u00e1ch m\u00e0 t\u0103ng thu\u1ebf l\u00e0 ch\u01b0a v\u00ec l\u1ee3i \u00edch c\u1ee7a ng\u01b0\u1eddi d\u00e2n. Khi v\u1ea5n \u0111\u1ec1 n\u00e0y tr\u00ecnh ra QH, t\u00f4i s\u1ebd ch\u1ea5t v\u1ea5n l\u00e0m r\u00f5\u201d – \u00f4ng Ki\u00eam kh\u1eb3ng \u0111\u1ecbnh.<\/p>\n

Theo chuy\u00ean gia kinh t\u1ebf V\u0169 \u0110\u00ecnh \u00c1nh, d\u00f9 s\u1eeda th\u1ebf n\u00e0o th\u00ec thu\u1ebf TNCN c\u0169ng ph\u1ea3i b\u1ea3o \u0111\u1ea3m nguy\u00ean t\u1eafc \u0111i\u1ec1u ti\u1ebft thu nh\u1eadp v\u00e0 ch\u1ec9 \u0111\u1ebfn ng\u01b0\u1ee1ng nh\u1ea5t \u0111\u1ecbnh m\u1edbi \u0111\u00e1nh thu\u1ebf m\u1ea1nh. Thu\u1ebf TNCN c\u1ee7a c\u00e1c n\u01b0\u1edbc ch\u1ee7 y\u1ebfu ch\u1ec9 quy \u0111\u1ecbnh m\u1ee9c kh\u1edfi \u0111i\u1ec3m v\u00e0 bi\u1ec3u thu\u1ebf l\u0169y ti\u1ebfn, c\u00f2n \u1edf ta l\u1ea1i \u201c\u0111\u1ebb\u201d ra GTGC \u0111\u1ea7y r\u1eafc r\u1ed1i. L\u1ea7n n\u00e0y l\u1ea1i th\u00eam quy \u0111\u1ecbnh m\u1ed7i c\u00e1 nh\u00e2n ch\u1ecbu thu\u1ebf ch\u1ec9 \u0111\u01b0\u1ee3c \u201cg\u00e1nh\u201d 2 ng\u01b0\u1eddi l\u00e0 kh\u00f4ng c\u00f3 c\u0103n c\u1ee9. Lu\u1eadt quy \u0111\u1ecbnh m\u1ee9c GTGC g\u1ed3m 2 ph\u1ea7n – v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf v\u00e0 v\u1edbi nh\u1eefng ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c m\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 tr\u00e1ch nhi\u1ec7m nu\u00f4i d\u01b0\u1ee1ng theo quy \u0111\u1ecbnh n\u00ean c\u00f3 bao nhi\u00eau ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c th\u00ec ph\u1ea3i \u0111\u01b0\u1ee3c nu\u00f4i b\u1ea5y nhi\u00eau…<\/p>\n

\u00d4ng \u00c1nh cho bi\u1ebft tr\u01b0\u1edbc \u0111\u00e2y, B\u1ed9 T\u00e0i ch\u00ednh ch\u1ec9 \u0111\u1ec1 xu\u1ea5t n\u00e2ng m\u1ee9c kh\u1edfi \u0111i\u1ec3m ch\u1ecbu thu\u1ebf l\u00ean 6 tri\u1ec7u \u0111\u1ed3ng. B\u1ed9 n\u00e0y h\u1ecdp b\u00e1o c\u00f4ng b\u1ed1 d\u1ef1 th\u1ea3o v\u00e0 l\u1ea5y \u00fd ki\u1ebfn \u0111\u00f3ng g\u00f3p r\u1ed9ng r\u00e3i m\u1edbi quy\u1ebft \u0111\u1ecbnh n\u00e2ng l\u00ean 9 tri\u1ec7u \u0111\u1ed3ng l\u00e0 \u0111\u00e3 qua c\u1ea3 m\u1ed9t qu\u00e1 tr\u00ecnh \u201cn\u00e2ng l\u00ean, \u0111\u1eb7t xu\u1ed1ng\u201d.<\/p>\n

Ph\u1ea3i khoan th\u01b0 s\u1ee9c d\u00e2n<\/strong><\/p>\n

\u00d4ng \u00c1nh cho r\u1eb1ng thu\u1ebf, ph\u00ed c\u1ee7a Vi\u1ec7t Nam thu\u1ed9c di\u1ec7n cao tr\u00ean th\u1ebf gi\u1edbi, nay ti\u1ebfp t\u1ee5c \u0111\u00e1nh thu\u1ebf TNCN cao s\u1ebd kh\u00f4ng c\u00f3 l\u1ee3i v\u00e0 t\u1ea1o g\u00e1nh n\u1eb7ng cho ng\u01b0\u1eddi d\u00e2n. M\u1ee5c ti\u00eau quan tr\u1ecdng nh\u1ea5t \u0111\u1ed1i v\u1edbi thu\u1ebf n\u00e0y l\u00e0 \u0111\u1ec3 ki\u1ec3m so\u00e1t \u0111\u01b0\u1ee3c thu nh\u1eadp c\u1ee7a ng\u01b0\u1eddi d\u00e2n. V\u00ec th\u1ebf, x\u00e2y d\u1ef1ng lu\u1eadt ph\u1ea3i c\u00e0ng \u0111\u01a1n gi\u1ea3n c\u00e0ng t\u1ed1t, tr\u00e1nh nh\u1eefng quy \u0111\u1ecbnh r\u1eafc r\u1ed1i \u0111\u1ec3 m\u1ed9t s\u1ed1 ng\u01b0\u1eddi l\u1ee3i d\u1ee5ng tr\u1ed1n thu\u1ebf.<\/p>\n

Theo chuy\u00ean gia kinh t\u1ebf Ph\u1ea1m Chi Lan, kinh t\u1ebf \u0111ang l\u00e2m v\u00e0o kh\u00f3 kh\u0103n th\u00ec ph\u1ea3i c\u00f3 ch\u00ednh s\u00e1ch thu\u1ebf ph\u00f9 h\u1ee3p \u0111\u1ec3 khoan th\u01b0 s\u1ee9c d\u00e2n, nu\u00f4i d\u01b0\u1ee1ng ngu\u1ed3n thu. C\u1ea3 ng\u01b0\u1eddi d\u00e2n v\u00e0 doanh nghi\u1ec7p \u0111ang ki\u1ec7t qu\u1ec7 v\u00ec l\u1ea1m ph\u00e1t, thu\u1ebf cao s\u1ebd \u0111\u1ea9y h\u1ecd v\u00e0o kh\u00f3 kh\u0103n h\u01a1n. Khoan th\u01b0 s\u1ee9c d\u00e2n v\u00e0 nu\u00f4i d\u01b0\u1ee1ng ngu\u1ed3n thu ph\u1ea3i d\u1ef1a v\u00e0o ch\u00ednh s\u00e1ch thu\u1ebf th\u1ea5p. N\u1ebfu gi\u1ea3m m\u1ee9c kh\u1edfi \u0111i\u1ec3m ch\u1ecbu thu\u1ebf xu\u1ed1ng 7 tri\u1ec7u \u0111\u1ed3ng l\u00e0 kh\u00f4ng theo nguy\u00ean l\u00fd n\u00e0y, tuy s\u1ed1 ng\u01b0\u1eddi n\u1ed9p \u0111\u00f4ng h\u01a1n nh\u01b0ng s\u1ed1 ti\u1ec1n thu\u1ebf thu \u0111\u01b0\u1ee3c l\u1ea1i th\u1ea5p v\u00e0 c\u00f3 th\u1ec3 khi\u1ebfn x\u00e3 h\u1ed9i m\u1ea5t \u0111\u1ed9ng l\u1ef1c c\u1ed1ng hi\u1ebfn, \u0111\u1ea7u t\u01b0, \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn qu\u00e1 tr\u00ecnh ph\u00e1t tri\u1ec3n.<\/p>\n

B\u00e0 Lan c\u0169ng lo ng\u1ea1i thu\u1ebf TNCN c\u00f3 th\u1ec3 tr\u1edf th\u00e0nh g\u00e1nh n\u1eb7ng khi thu nh\u1eadp chung c\u1ee7a x\u00e3 h\u1ed9i ch\u01b0a cao, ch\u1ee7 y\u1ebfu d\u00e0nh chi ti\u00eau cho nhu c\u1ea7u thi\u1ebft y\u1ebfu m\u00e0 ch\u01b0a c\u00f3 \u0111i\u1ec1u ki\u1ec7n t\u00edch l\u0169y \u0111\u1ec3 c\u1ea3i thi\u1ec7n nh\u00e0 \u1edf, chi ph\u00ed cho \u0111\u1eddi s\u1ed1ng tinh th\u1ea7n \u0111\u1ec3 n\u00e2ng cao ch\u1ea5t l\u01b0\u1ee3ng cu\u1ed9c s\u1ed1ng.<\/p>\n\n\n\n
B\u1ea5t c\u1eadp t\u1eeb bi\u1ec3u thu\u1ebf l\u0169y ti\u1ebfn<\/strong><\/p>\n

Theo chuy\u00ean gia kinh t\u1ebf \u0110inh Tu\u1ea5n Minh, n\u00ean d\u00e3n b\u1eadc thu\u1ebf v\u00e0 b\u1ecf b\u1eadc cao nh\u1ea5t 35% \u0111\u1ec3 gi\u1ea3m g\u00e1nh n\u1eb7ng thu\u1ebf cho ng\u01b0\u1eddi d\u00e2n. Kho\u1ea3ng c\u00e1ch gi\u1eefa c\u00e1c b\u1eadc thu\u1ebf qu\u00e1 h\u1eb9p khi\u1ebfn t\u00e1c d\u1ee5ng \u0111i\u1ec1u ch\u1ec9nh thu\u1ebf TNCN g\u1ea7n nh\u01b0 kh\u00f4ng thay \u0111\u1ed5i \u0111\u00e1ng k\u1ec3.<\/p>\n

B\u00e0 Nguy\u1ec5n Th\u1ecb C\u00fac, Ch\u1ee7 t\u1ecbch Hi\u1ec7p h\u1ed9i T\u01b0 v\u1ea5n Thu\u1ebf Vi\u1ec7t Nam, nh\u1eadn x\u00e9t hi\u1ec7n nay, n\u00e2ng m\u1ee9c GTGC l\u00ean cao h\u01a1n c\u0169ng kh\u00f4ng gi\u1ea3i quy\u1ebft \u0111\u01b0\u1ee3c v\u1ea5n \u0111\u1ec1, quan tr\u1ecdng l\u00e0 ph\u1ea3i s\u1eeda \u0111\u1ed5i b\u1eadc thu\u1ebf trong bi\u1ec3u thu\u1ebf l\u0169y ti\u1ebfn t\u1eebng ph\u1ea7n. Sau khi GTGC th\u00ec hi\u1ec7n m\u1ee9c thu\u1ebf b\u1eadc 1 (th\u1ea5p nh\u1ea5t) l\u00e0 5 tri\u1ec7u \u0111\u1ed3ng, b\u1eadc 7 (cao nh\u1ea5t) 80 tri\u1ec7u \u0111\u1ed3ng – ch\u1ec9 c\u00e1ch 16 l\u1ea7n, trong khi kho\u1ea3ng c\u00e1ch b\u1eadc thu\u1ebf c\u1ee7a Trung Qu\u1ed1c l\u00e0 53 l\u1ea7n, Th\u00e1i Lan 27 l\u1ea7n.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n\n\n\n
\u201cT\u1eadn thu ng\u01b0\u1eddi ngay, k\u1ebb gian b\u1ecf qua\u201d<\/em><\/strong><\/p>\n

Lu\u1eadt s\u01b0 Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c,\u00a0Gi\u00e1m \u0111\u1ed1c C\u00f4ng ty Lu\u1eadt ANVI,<\/strong><\/em>\u00a0Trung t\u00e2m Tr\u1ecdng t\u00e0i qu\u1ed1c t\u1ebf Vi\u1ec7t Nam, cho r\u1eb1ng \u0111i\u1ec1u g\u00e2y b\u1ee9c x\u00fac cho d\u01b0 lu\u1eadn nhi\u1ec1u h\u01a1n l\u00e0 chuy\u1ec7n \u201ct\u1eadn thu ng\u01b0\u1eddi ngay, k\u1ebb gian b\u1ecf qua\u201d. Theo \u0111\u00f3, nh\u1eefng ng\u01b0\u1eddi l\u00e0m c\u00f4ng \u0103n l\u01b0\u01a1ng, CBCC nh\u1eadn l\u01b0\u01a1ng qua s\u1ed5 s\u00e1ch, c\u00f3 ch\u1ee9ng t\u1eeb \u0111\u1ec1u b\u1ecb kh\u1ea5u tr\u1eeb thu\u1ebf; c\u00f2n nh\u1eefng \u0111\u1ea1i gia kinh doanh<\/em> b\u1ea5t \u0111\u1ed9ng s\u1ea3n thu nh\u1eadp h\u00e0ng tr\u0103m tri\u1ec7u \u0111\u1ed3ng, th\u1eadm ch\u00ed c\u1ea3 t\u1ec9 \u0111\u1ed3ng nh\u01b0ng kh\u00f4ng c\u1ea7n ch\u1ee9ng minh thu nh\u1eadp, ng\u00e2n s\u00e1ch l\u1ea1i kh\u00f4ng thu \u0111\u01b0\u1ee3c \u0111\u1ed3ng thu\u1ebf n\u00e0o. <\/em><\/p>\n

Theo lu\u1eadt gia Nguy\u1ec5n Th\u00e1i S\u01a1n, nguy\u00ean tr\u01b0\u1edfng Ph\u00f2ng Ph\u00e1p ch\u1ebf – C\u1ee5c Thu\u1ebf TPHCM, Gi\u00e1m \u0111\u1ed1c C\u00f4ng ty T\u01b0 v\u1ea5n thu\u1ebf S\u00e0i G\u00f2n, con s\u1ed1 kh\u1edfi \u0111i\u1ec3m ch\u1ecbu thu\u1ebf 7 tri\u1ec7u \u0111\u1ed3ng, GTGC 2,8 tri\u1ec7u \u0111\u1ed3ng l\u00e0 \u201cduy \u00fd ch\u00ed\u201d, v\u00ec \u1ee6y ban TCNS kh\u00f4ng \u0111\u01b0a ra ch\u1ee9ng minh, nghi\u00ean c\u1ee9u n\u00e0o li\u00ean quan \u0111\u1ebfn t\u00ednh h\u1ee3p l\u00fd c\u1ee7a n\u00f3 c\u0169ng nh\u01b0 t\u00e1c \u0111\u1ed9ng, \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn \u0111\u1eddi s\u1ed1ng ng\u01b0\u1eddi d\u00e2n. N\u1ebfu v\u00ec \u00e1p l\u1ef1c t\u0103ng thu ng\u00e2n s\u00e1ch, thay v\u00ec ch\u1ecdn gi\u1ea3i ph\u00e1p t\u0103ng thu thu\u1ebf TNCN – ch\u1ee7 y\u1ebfu l\u00e0 v\u1edbi ng\u01b0\u1eddi l\u00e0m c\u00f4ng \u0103n l\u01b0\u01a1ng, \u1ee6y ban TCNS c\u00f3 th\u1ec3 gi\u00e1m s\u00e1t ch\u1eb7t c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0, thua l\u1ed7 c\u1ee7a nh\u1eefng t\u1eadp \u0111o\u00e0n, t\u1ed5ng c\u00f4ng ty.Ngo\u00e0i ra, c\u1ea7n c\u00f3 nh\u1eefng gi\u1ea3i ph\u00e1p ch\u1ed1ng th\u1ea5t thu thu\u1ebf TNCN \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi c\u00f3 thu nh\u1eadp t\u1eeb nhi\u1ec1u n\u01a1i, thu\u1ebf TNCN \u0111\u1ed1i v\u1edbi chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n…<\/p>\n

 <\/p>\n

T.Ph\u01b0\u01a1ng – T.Nh\u00e2n<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

T\u00d4 H\u00c0<\/strong><\/p>\n

\u2014\u2014\u2014\u2014\u2014<\/em><\/p>\n

Ng\u01b0\u1eddi Lao \u0111\u1ed9ng 13-09-2012:<\/em><\/strong><\/p>\n

http:\/\/nld.com.vn\/20120913113245780p0c1042\/thue-thu-nhap-ca-nhan-chua-vi-dan.htm<\/a><\/em><\/p>\n

(100\/1.193)<\/em>","protected":false},"excerpt":{"rendered":"

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