{"id":23225,"date":"2012-11-26T16:25:53","date_gmt":"2012-11-26T09:25:53","guid":{"rendered":"https:\/\/anvilaw.com\/vi\/?p=23225"},"modified":"2022-05-24T16:28:07","modified_gmt":"2022-05-24T09:28:07","slug":"236-thue-thu-nhap-ca-nhan-sua-luat-chua-han-da-xong","status":"publish","type":"post","link":"https:\/\/anvilaw.com\/vi\/236-thue-thu-nhap-ca-nhan-sua-luat-chua-han-da-xong\/","title":{"rendered":"236. Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n:\u00a0S\u1eeda lu\u1eadt ch\u01b0a h\u1eb3n \u0111\u00e3 xong"},"content":{"rendered":"<strong>(TT) &#8211; Th\u00f4ng tin s\u1eeda Lu\u1eadt thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u0111\u00e3 t\u1ea1o ph\u1ea5n kh\u1edfi cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf. Nh\u01b0ng ch\u00ednh chuy\u00ean gia trong ng\u00e0nh thu\u1ebf c\u0169ng kh\u00f4ng th\u1ec3 hi\u1ec3u nhi\u1ec1u quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh d\u01b0\u1edbi lu\u1eadt \u0111ang \u201cc\u00f3 v\u1ea5n \u0111\u1ec1\u201d.<\/strong><\/p>\n<table width=\"531\">\n<tbody>\n<tr>\n<td><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-medium wp-image-23226 img-fluid img-fluid\" src=\"https:\/\/anvilaw.com\/wp-content\/uploads\/2022\/05\/236-450x253.png\" alt=\"\" width=\"450\" height=\"253\" srcset=\"https:\/\/anvilaw.com\/wp-content\/uploads\/2022\/05\/236-450x253.png 450w, https:\/\/anvilaw.com\/wp-content\/uploads\/2022\/05\/236-350x198.png 350w, https:\/\/anvilaw.com\/wp-content\/uploads\/2022\/05\/236-768x432.png 768w, https:\/\/anvilaw.com\/wp-content\/uploads\/2022\/05\/236.png 824w\" sizes=\"auto, (max-width: 450px) 100vw, 450px\" \/><\/td>\n<\/tr>\n<tr>\n<td><strong>&#8220;Khi ban h\u00e0nh ngh\u1ecb \u0111\u1ecbnh, th\u00f4ng t\u01b0 h\u01b0\u1edbng d\u1eabn ph\u1ea3i qu\u00e1n tri\u1ec7t tinh th\u1ea7n c\u1ee7a lu\u1eadt l\u00e0 khoan s\u1ee9c d\u00e2n, \u0111\u1ec3 ng\u01b0\u1eddi d\u00e2n kh\u00f4ng c\u1ea3m th\u1ea5y n\u1ed9p thu\u1ebf l\u00e0 g\u00e1nh n\u1eb7ng&#8221;<\/strong> &#8211; Chuy\u00ean gia kinh t\u1ebf L\u00ea \u0110\u0103ng Doanh<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>* TS <strong>L\u00ea \u0110\u0103ng Doanh<\/strong> (<em>chuy\u00ean gia kinh t\u1ebf<\/em>):<\/p>\n<p>C\u00f4ng b\u1eb1ng gi\u1eefa ng\u01b0\u1eddi VN v\u00e0 ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i<\/p>\n<p>T\u00f4i r\u1ea5t m\u1eebng v\u00ec sau nhi\u1ec1u tranh c\u00e3i, cu\u1ed1i c\u00f9ng Qu\u1ed1c h\u1ed9i \u0111\u00e3 \u0111\u1ed3ng \u00fd n\u00e2ng m\u1ee9c gi\u1ea3m tr\u1eeb cho ng\u01b0\u1eddi lao \u0111\u1ed9ng l\u00ean m\u1ee9c 9 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng v\u00e0 ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c 3,6 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng. C\u0169ng theo tinh th\u1ea7n n\u00e0y, t\u00f4i \u0111\u1ec1 ngh\u1ecb t\u1ea5t c\u1ea3 nh\u1eefng quy \u0111\u1ecbnh kh\u00f4ng c\u00f2n ph\u00f9 h\u1ee3p m\u00e0 trong ph\u1ea1m vi ngh\u1ecb \u0111\u1ecbnh, th\u00f4ng t\u01b0 c\u00f3 th\u1ec3 s\u1eeda \u0111\u01b0\u1ee3c th\u00ec n\u00ean \u0111i\u1ec1u ch\u1ec9nh. D\u1ef1 th\u1ea3o ngh\u1ecb \u0111\u1ecbnh, th\u00f4ng t\u01b0 h\u01b0\u1edbng d\u1eabn c\u0169ng c\u1ea7n \u0111\u01b0a ra l\u1ea5y \u00fd ki\u1ebfn c\u00f4ng khai.<\/p>\n<p>C\u0169ng c\u1ea7n c\u00f4ng b\u1eb1ng khi quy \u0111\u1ecbnh c\u00e1c m\u1ee9c gi\u1ea3m tr\u1eeb gi\u1eefa ng\u01b0\u1eddi VN v\u00e0 ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i. Theo h\u01b0\u1edbng d\u1eabn t\u1ea1i th\u00f4ng t\u01b0 62, m\u1ed9t s\u1ed1 kho\u1ea3n ph\u1ee5 c\u1ea5p, tr\u1ee3 c\u1ea5p \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng nh\u01b0ng ch\u1ec9 \u00e1p d\u1ee5ng cho ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i m\u00e0 kh\u00f4ng \u00e1p d\u1ee5ng cho c\u00f4ng d\u00e2n l\u00e0 ng\u01b0\u1eddi VN nh\u01b0 kho\u1ea3n ti\u1ec1n mua v\u00e9 m\u00e1y bay \u0111i v\u00e0 v\u1ec1 ph\u00e9p trong n\u0103m, kho\u1ea3n ti\u1ec1n h\u1ecdc ph\u00ed cho con theo b\u1eadc h\u1ecdc ph\u1ed5 th\u00f4ng. V\u1eady \u0111\u1ec3 c\u00f4ng b\u1eb1ng trong vi\u1ec7c x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf, c\u1ea7n b\u1ed5 sung th\u00eam c\u00f4ng d\u00e2n VN c\u0169ng \u0111\u01b0\u1ee3c h\u01b0\u1edfng c\u00e1c kho\u1ea3n ph\u1ee5 c\u1ea5p, tr\u1ee3 c\u1ea5p n\u00e0y.<\/p>\n<p>*\u00a0B\u00e0 <strong>\u0110\u1ed7 Th\u1ecb Th\u00ecn<\/strong> (<em>t\u1ed5ng th\u01b0 k\u00fd Hi\u1ec7p h\u1ed9i T\u01b0 v\u1ea5n thu\u1ebf VN<\/em>):<\/p>\n<p>Nhi\u1ec1u quy \u0111\u1ecbnh thi\u1ebfu th\u1ef1c t\u1ebf<\/p>\n<p>Hi\u1ebfm c\u00f3 lu\u1eadt n\u00e0o l\u1ea1i c\u00f3 nhi\u1ec1u v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn th\u1ef1c hi\u1ec7n nh\u01b0 s\u1eafc thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n. Sau h\u01a1n ba n\u0103m th\u1ef1c hi\u1ec7n, B\u1ed9 T\u00e0i ch\u00ednh ban h\u00e0nh t\u1edbi 23 th\u00f4ng t\u01b0 v\u00e0 v\u00f4 v\u00e0n c\u00f4ng v\u0103n h\u01b0\u1edbng d\u1eabn. Nh\u01b0ng c\u00f3 nh\u1eefng quy \u0111\u1ecbnh khi\u1ebfn ch\u00fang t\u00f4i l\u00e0m trong ng\u00e0nh thu\u1ebf l\u00e2u n\u0103m c\u0169ng th\u1ea5y kh\u00e1 b\u1ea5t ng\u1edd. C\u1ee5 th\u1ec3 t\u1eeb n\u0103m 2011, ng\u00e0nh thu\u1ebf y\u00eau c\u1ea7u doanh nghi\u1ec7p h\u1eb1ng th\u00e1ng k\u00ea khai ch\u1ec9 ti\u00eau thu nh\u1eadp c\u1ee7a lao \u0111\u1ed9ng. Quy \u0111\u1ecbnh n\u00e0y t\u1ea1o kh\u00f3 kh\u0103n cho doanh nghi\u1ec7p, \u0111i ng\u01b0\u1ee3c v\u1edbi c\u1ea3i c\u00e1ch. V\u00ec thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c t\u00ednh theo n\u0103m n\u00ean cu\u1ed1i n\u0103m, c\u01a1 quan chi tr\u1ea3 s\u1ebd l\u00e0m t\u1edd khai thu nh\u1eadp c\u1ee7a t\u1eebng lao \u0111\u1ed9ng. V\u00ed d\u1ee5 doanh nghi\u1ec7p c\u00f3 100 lao \u0111\u1ed9ng, cu\u1ed1i n\u0103m doanh nghi\u1ec7p n\u1ed9p cho c\u01a1 quan thu\u1ebf m\u1eabu chi ti\u1ebft thu nh\u1eadp c\u1ee7a 100 lao \u0111\u1ed9ng. Nay c\u01a1 quan thu\u1ebf y\u00eau c\u1ea7u doanh nghi\u1ec7p h\u1eb1ng th\u00e1ng ph\u1ea3i n\u1ed9p l\u00e0 th\u1eeba.<\/p>\n<p>Nh\u1eefng kho\u1ea3n thu nh\u1eadp c\u1ea7n qu\u1ea3n ch\u1eb7t th\u00ec l\u1ea1i b\u1ecf qua v\u00e0 ng\u01b0\u1ee3c l\u1ea1i. V\u00ed d\u1ee5 nh\u01b0 nh\u1eefng h\u1ee3p \u0111\u1ed3ng t\u01b0 v\u1ea5n ch\u1eb3ng h\u1ea1n, gi\u00e1 tr\u1ecb l\u00ean \u0111\u1ebfn h\u00e0ng t\u1ec9 \u0111\u1ed3ng nh\u01b0ng thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n ch\u1ec9 t\u00ednh \u1edf m\u1ee9c 10%. Th\u1ef1c t\u1ebf n\u1ebfu t\u00ednh \u0111\u00fang theo bi\u1ec3u thu\u1ebf l\u0169y ti\u1ebfn th\u00ec m\u1ee9c thu\u1ebf su\u1ea5t ph\u1ea3i n\u1ed9p cao h\u01a1n r\u1ea5t nhi\u1ec1u. C\u00f2n \u0111\u1ed1i v\u1edbi nh\u1eefng c\u00e1n b\u1ed9 v\u1ec1 h\u01b0u, m\u1ed7i n\u0103m \u0111\u01b0\u1ee3c m\u1eddi gi\u1ea3ng b\u00e0i v\u00e0i bu\u1ed5i, hay tham gia vi\u1ebft s\u00e1ch th\u00ec b\u1ecb tr\u1eeb nghi\u1ebfn ti\u1ec1n thu\u1ebf \u00edt nh\u1ea5t 10%, trong khi thu nh\u1eadp c\u1ee7a h\u1ecd c\u1ea3 n\u0103m ch\u01b0a \u0111\u1ebfn m\u1ee9c ch\u1ecbu thu\u1ebf.<\/p>\n<p>M\u1ed9t quy \u0111\u1ecbnh n\u1eefa g\u00e2y thi\u1ec7t th\u00f2i cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf, \u0111\u00f3 l\u00e0 m\u1ee9c thu nh\u1eadp t\u1ed1i thi\u1ec3u c\u1ee7a ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c. \u0110\u1ec3 \u0111\u01b0\u1ee3c t\u00ednh l\u00e0 ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c th\u00ec t\u1ed5ng c\u00e1c kho\u1ea3n thu nh\u1eadp c\u1ee7a ng\u01b0\u1eddi \u0111\u00f3 ph\u1ea3i d\u01b0\u1edbi 500.000 \u0111\u1ed3ng\/th\u00e1ng. V\u1edbi t\u00ecnh h\u00ecnh gi\u00e1 c\u1ea3 m\u1ea5y n\u0103m g\u1ea7n \u0111\u00e2y, t\u00f4i cho r\u1eb1ng m\u1ee9c n\u00e0y \u0111\u01b0a ra l\u00e0 qu\u00e1 th\u1ea5p v\u00e0 \u0111\u00e3 r\u1ea5t l\u1ea1c h\u1eadu.<\/p>\n<p><em>* LS <strong>Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c<\/strong> <strong>(<\/strong><\/em><strong><em>Gi\u00e1m \u0111\u1ed1c C\u00f4ng ty Lu\u1eadt ANVI<\/em><em>):<\/em><\/strong><\/p>\n<p><em>N\u00ean quy \u0111\u1ecbnh m\u1ed9t m\u1ee9c thu\u1ebf \u0111\u1ed1i v\u1edbi nh\u00e0 \u0111\u1ea5t<\/em><\/p>\n<p><em>\u0110\u1ec3 t\u00ednh thu\u1ebf \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n, B\u1ed9 T\u00e0i ch\u00ednh \u0111\u01b0a ra hai ph\u01b0\u01a1ng ph\u00e1p t\u00ednh. Ph\u01b0\u01a1ng ph\u00e1p th\u1ee9 nh\u1ea5t: \u00e1p m\u1ee9c thu\u1ebf 25% tr\u00ean gi\u00e1 b\u00e1n tr\u1eeb gi\u00e1 mua v\u00e0 c\u00e1c chi ph\u00ed h\u1ee3p l\u00fd khi ch\u1ee9ng minh \u0111\u01b0\u1ee3c; ph\u01b0\u01a1ng ph\u00e1p th\u1ee9 hai l\u00e0 2% tr\u00ean gi\u00e1 tr\u1ecb h\u1ee3p \u0111\u1ed3ng. V\u1edbi th\u1ef1c t\u1ebf hi\u1ec7n nay, vi\u1ec7c ch\u1ee9ng minh c\u00e1c chi ph\u00ed h\u1ee3p l\u00fd l\u00e0 \u0111i\u1ec1u c\u1ef1c k\u1ef3 kh\u00f3. Hi\u1ec7n h\u1ea7u h\u1ebft c\u00e1c giao d\u1ecbch b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ec1u ph\u1ea3i \u0111\u00f3ng thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p t\u00ednh tr\u00ean 2% gi\u00e1 tr\u1ecb h\u1ee3p \u0111\u1ed3ng. Theo t\u00f4i, t\u1ed1t nh\u1ea5t Nh\u00e0 n\u01b0\u1edbc ch\u1ec9 n\u00ean \u0111\u1ec3 m\u1ed9t ph\u01b0\u01a1ng ph\u00e1p v\u1edbi m\u1ee9c thu\u1ebf 0,5-1%, \u0111\u1ec3 n\u00e2ng cao t\u00ednh tu\u00e2n th\u1ee7 ngh\u0129a v\u1ee5 thu\u1ebf c\u1ee7a ng\u01b0\u1eddi d\u00e2n.<\/em><\/p>\n<p><em>B\u0103n kho\u0103n nh\u1ea5t hi\u1ec7n nay l\u00e0 ch\u00ednh s\u00e1ch thu\u1ebf \u0111\u1ed1i v\u1edbi nh\u1eefng tr\u01b0\u1eddng h\u1ee3p chuy\u1ec3n nh\u01b0\u1ee3ng nh\u00e0 h\u00ecnh th\u00e0nh trong t\u01b0\u01a1ng lai nh\u01b0 c\u00e1c chung c\u01b0. T\u1ea1i th\u00f4ng t\u01b0 113, B\u1ed9 T\u00e0i ch\u00ednh quy \u0111\u1ecbnh h\u01b0\u1edbng d\u1eabn c\u1ee5 th\u1ec3: \u0111\u1ed1i v\u1edbi h\u1ee3p \u0111\u1ed3ng chuy\u1ec3n nh\u01b0\u1ee3ng nh\u00e0 h\u00ecnh th\u00e0nh trong t\u01b0\u01a1ng lai s\u1ebd n\u1ed9p thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n 25% t\u00ednh tr\u00ean l\u1ee3i nhu\u1eadn. Tr\u01b0\u1eddng h\u1ee3p gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng ghi tr\u00ean h\u1ee3p \u0111\u1ed3ng th\u1ea5p h\u01a1n gi\u00e1 \u0111\u1ea5t, gi\u00e1 t\u00ednh l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 do UBND c\u1ea5p t\u1ec9nh quy \u0111\u1ecbnh n\u1ebfu kh\u00f4ng c\u00f3 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb h\u1ee3p ph\u00e1p ch\u1ee9ng minh chi ph\u00ed v\u00e0 gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng th\u00ec c\u01a1 quan thu\u1ebf \u1ea5n \u0111\u1ecbnh gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng v\u00e0 t\u00ednh thu\u1ebf 2% tr\u00ean gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng \u1ea5n \u0111\u1ecbnh. Quy \u0111\u1ecbnh n\u00e0y cho th\u1ea5y c\u01a1 quan qu\u1ea3n l\u00fd quan li\u00eau l\u00e0 mua b\u00e1n nh\u00e0 \u1edf h\u00ecnh th\u00e0nh trong t\u01b0\u01a1ng lai, giao d\u1ecbch \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n khi nh\u00e0 ch\u01b0a c\u00f3 th\u00ec l\u00e0m sao \u0111\u00e3 c\u00f3 gi\u00e1 t\u00ednh l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1. T\u00f4i c\u0169ng kh\u00f4ng hi\u1ec3u t\u1ea1i sao c\u01a1 quan thu\u1ebf l\u1ea1i \u0111\u01b0a ra quy \u0111\u1ecbnh n\u00e0y.<\/em><\/p>\n<p>* \u00d4ng <strong>Nguy\u1ec5n Ho\u00e0ng H\u1ea3i<\/strong> (<em>t\u1ed5ng th\u01b0 k\u00fd Hi\u1ec7p h\u1ed9i C\u00e1c nh\u00e0 \u0111\u1ea7u t\u01b0 ch\u1ee9ng kho\u00e1n VN<\/em>):<\/p>\n<p>L\u1ed7 v\u1eabn ph\u1ea3i n\u1ed9p thu\u1ebf<\/p>\n<p>Trong d\u1ef1 \u00e1n Lu\u1eadt thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n v\u1eeba \u0111\u01b0\u1ee3c Qu\u1ed1c h\u1ed9i th\u00f4ng qua, \u0111i\u1ec3m m\u1edbi l\u00e0 t\u1edbi \u0111\u00e2y nh\u00e0 \u0111\u1ea7u t\u01b0 ch\u1ee9ng kho\u00e1n kh\u00f4ng ph\u1ea3i \u0111\u0103ng k\u00fd ph\u01b0\u01a1ng ph\u00e1p n\u1ed9p thu\u1ebf m\u00e0 k\u1ef3 t\u00ednh thu\u1ebf s\u1ebd theo t\u1eebng l\u1ea7n chuy\u1ec3n nh\u01b0\u1ee3ng ho\u1eb7c theo n\u0103m. C\u00f3 l\u1ea7n B\u1ed9 T\u00e0i ch\u00ednh \u0111\u00e3 gi\u1ea3i th\u00edch quy\u1ec1n l\u1ee3i c\u1ee7a nh\u00e0 \u0111\u1ea7u t\u01b0 s\u1ebd \u0111\u01b0\u1ee3c \u0111\u1ea3m b\u1ea3o. Trong tr\u01b0\u1eddng h\u1ee3p th\u1ecb tr\u01b0\u1eddng s\u1ee5t gi\u1ea3m, n\u1ebfu b\u1ecb l\u1ed7 th\u00ec nh\u00e0 \u0111\u1ea7u t\u01b0 s\u1ebd kh\u00f4ng ph\u1ea3i n\u1ed9p thu\u1ebf. Th\u1ebf nh\u01b0ng, ch\u00fang t\u00f4i kh\u00f4ng hi v\u1ecdng quy \u0111\u1ecbnh n\u00e0y c\u00f3 th\u1ec3 l\u00e0m gi\u1ea3m \u0111\u01b0\u1ee3c b\u1ee9c x\u00fac c\u1ee7a nh\u00e0 \u0111\u1ea7u t\u01b0 tr\u00ean th\u1ecb tr\u01b0\u1eddng ch\u1ee9ng kho\u00e1n. Hay n\u00f3i c\u00e1ch kh\u00e1c, nh\u1eefng b\u1ee9c x\u00fac c\u1ee7a nh\u00e0 \u0111\u1ea7u t\u01b0 ch\u01b0a \u0111\u01b0\u1ee3c gi\u1ea3i quy\u1ebft. V\u00ec v\u1eabn hai ph\u01b0\u01a1ng ph\u00e1p t\u00ednh, m\u1ed9t l\u00e0 20% tr\u00ean gi\u00e1 b\u00e1n tr\u1eeb gi\u00e1 mua v\u00e0 c\u00e1c chi ph\u00ed h\u1ee3p l\u00fd n\u1ebfu ch\u1ee9ng minh \u0111\u01b0\u1ee3c, ho\u1eb7c ph\u01b0\u01a1ng ph\u00e1p hai l\u00e0 n\u1ed9p 0,1% gi\u00e1 tr\u1ecb h\u1ee3p \u0111\u1ed3ng.<\/p>\n<p>Ph\u1ea3i n\u00f3i ri\u00eang vi\u1ec7c ch\u1ee9ng minh c\u00e1c kho\u1ea3n chi ph\u00ed, \u0111\u1ed1i v\u1edbi nh\u00e0 \u0111\u1ea7u t\u01b0 c\u00e1 nh\u00e2n th\u00ec v\u00f4 c\u00f9ng kh\u00f3 hay c\u00f3 th\u1ec3 n\u00f3i c\u00f3 ch\u1ee9ng minh \u0111\u01b0\u1ee3c th\u00ec c\u0169ng kh\u00f4ng th\u1ec3 \u0111\u01b0\u1ee3c tr\u1eeb. Cho n\u00ean, h\u1ea7u h\u1ebft nh\u00e0 \u0111\u1ea7u t\u01b0 bu\u1ed9c ph\u1ea3i \u00e1p d\u1ee5ng t\u00ednh thu\u1ebf tr\u00ean m\u1ed7i l\u1ea7n chuy\u1ec3n nh\u01b0\u1ee3ng v\u1edbi ph\u01b0\u01a1ng ph\u00e1p \u00e1p m\u1ee9c thu\u1ebf 0,1% tr\u00ean gi\u00e1 h\u1ee3p \u0111\u1ed3ng d\u00f9 c\u00f3 b\u1ecb thua l\u1ed7.<\/p>\n<table width=\"96%\">\n<tbody>\n<tr>\n<td>Anh <strong>P.V.T.<\/strong> (<em>ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u1edf TP.HCM<\/em>):<\/p>\n<p>N\u00ean \u0111\u01a1n gi\u1ea3n th\u1ee7 t\u1ee5c ho\u00e0n thu\u1ebf<\/p>\n<p>N\u0103m 2010 t\u00f4i c\u00f3 l\u00e0m th\u1eddi v\u1ee5 ba th\u00e1ng t\u1ea1i m\u1ed9t c\u00f4ng ty truy\u1ec1n th\u00f4ng v\u00e0 qu\u1ea3ng c\u00e1o \u1edf qu\u1eadn Ph\u00fa Nhu\u1eadn, c\u00f4ng ty kh\u1ea5u tr\u1eeb thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n 10%. Thu nh\u1eadp trong n\u0103m 2010 c\u1ee7a t\u00f4i ch\u01b0a \u0111\u1ebfn m\u1ee9c ch\u1ecbu thu\u1ebf n\u00ean t\u00f4i \u0111\u01b0\u1ee3c ho\u00e0n l\u1ea1i 1,8 tri\u1ec7u \u0111\u1ed3ng. N\u0103m 2012 t\u00f4i \u0111i ho\u00e0n thu\u1ebf th\u00ec chi c\u1ee5c thu\u1ebf n\u01a1i t\u00f4i sinh s\u1ed1ng kh\u00f4ng ch\u1ecbu ho\u00e0n thu\u1ebf cho t\u00f4i v\u1edbi l\u00fd do \u201cc\u00f4ng ty \u0111\u00f3ng thu\u1ebf \u1edf \u0111\u00e2u th\u00ec \u0111\u1ebfn \u0111\u00f3 l\u1ea5y\u201d. T\u00ecm hi\u1ec3u, t\u00f4i \u0111\u01b0\u1ee3c bi\u1ebft \u0111\u1ed1i v\u1edbi thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n n\u0103m 2010 ph\u1ea3i ho\u00e0n thu\u1ebf \u1edf n\u01a1i c\u01b0 tr\u00fa, nh\u01b0ng n\u01a1i n\u00e0y kh\u00f4ng ch\u1ea5p nh\u1eadn m\u00e0 ra v\u0103n b\u1ea3n d\u1eabn quy \u0111\u1ecbnh ho\u00e0n thu\u1ebf n\u0103m 2011, r\u1ed3i y\u00eau c\u1ea7u t\u00f4i ph\u1ea3i quay v\u1ec1 c\u01a1 quan thu\u1ebf tr\u1ef1c ti\u1ebfp qu\u1ea3n l\u00fd \u0111\u01a1n v\u1ecb chi tr\u1ea3 thu nh\u1eadp cho t\u00f4i l\u00e0 Chi c\u1ee5c Thu\u1ebf Ph\u00fa Nhu\u1eadn \u0111\u1ec3 n\u01a1i n\u00e0y gi\u1ea3i quy\u1ebft. Sau \u0111\u00f3 t\u00f4i l\u00ean C\u1ee5c Thu\u1ebf TP.HCM \u0111\u1ec3 khi\u1ebfu n\u1ea1i, ch\u00ednh C\u1ee5c Thu\u1ebf th\u1eeba nh\u1eadn c\u00e1ch gi\u1ea3i quy\u1ebft c\u1ee7a chi c\u1ee5c thu\u1ebf n\u01a1i t\u00f4i sinh s\u1ed1ng sai, \u0111\u1ed3ng th\u1eddi ch\u1ec9 \u0111\u1ea1o th\u1eb3ng xu\u1ed1ng n\u01a1i n\u00e0y th\u00ec t\u00f4i m\u1edbi \u0111\u01b0\u1ee3c gi\u1ea3i quy\u1ebft ho\u00e0n l\u1ea1i ti\u1ec1n thu\u1ebf. T\u1ed5ng c\u1ed9ng t\u00f4i m\u1ea5t ba th\u00e1ng v\u00e0 7-8 l\u1ea7n \u0111i l\u1ea1i m\u1edbi l\u1ea5y \u0111\u01b0\u1ee3c ti\u1ec1n ho\u00e0n thu\u1ebf. T\u00f4i ki\u1ebfn ngh\u1ecb l\u1ea7n s\u1eeda n\u00e0y c\u01a1 quan thu\u1ebf n\u00ean ch\u00fa \u00fd \u0111\u1ebfn s\u1eeda \u0111\u1ed5i c\u00e1c quy \u0111\u1ecbnh li\u00ean quan \u0111\u1ebfn th\u1ee7 t\u1ee5c ho\u00e0n thu\u1ebf sao cho \u0111\u01a1n gi\u1ea3n, thu\u1eadn ti\u1ec7n, tr\u00e1nh vi\u1ec7c m\u1ed7i n\u0103m m\u1ed7i thay \u0111\u1ed5i nh\u01b0 hi\u1ec7n nay.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><em>L\u00ca THANH &#8211; \u00c1NH H\u1ed2NG<\/em><\/p>\n<p><strong><em>\u2014\u2014\u2014\u2014\u2014<\/em><\/strong><\/p>\n<p><strong><em>Tu\u1ed5i Tr\u1ebb 26-11-2012:<\/em><\/strong><\/p>\n<p><em><a href=\"http:\/\/tuoitre.vn\/Chinh-tri-Xa-hoi\/522145\/Sua-luat-chua-han-da-xong.html\">http:\/\/tuoitre.vn\/Chinh-tri-Xa-hoi\/522145\/Sua-luat-chua-han-da-xong.html<\/a><\/em><\/p>\n<p><em>(327\/1.531)<\/em>","protected":false},"excerpt":{"rendered":"<p>(TT) &#8211; Th\u00f4ng tin s\u1eeda Lu\u1eadt thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u0111\u00e3 t\u1ea1o ph\u1ea5n kh\u1edfi cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf. Nh\u01b0ng ch\u00ednh chuy\u00ean gia trong ng\u00e0nh thu\u1ebf c\u0169ng kh\u00f4ng th\u1ec3 hi\u1ec3u nhi\u1ec1u quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh d\u01b0\u1edbi lu\u1eadt \u0111ang \u201cc\u00f3 v\u1ea5n \u0111\u1ec1\u201d. &#8220;Khi ban h\u00e0nh ngh\u1ecb \u0111\u1ecbnh, th\u00f4ng t\u01b0 h\u01b0\u1edbng d\u1eabn ph\u1ea3i qu\u00e1n tri\u1ec7t tinh th\u1ea7n [&hellip;]<\/p>\n","protected":false},"author":3,"featured_media":23226,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[27,26],"tags":[],"class_list":["post-23225","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>236. 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Nh\u01b0ng ch\u00ednh chuy\u00ean gia trong ng\u00e0nh thu\u1ebf c\u0169ng kh\u00f4ng th\u1ec3 hi\u1ec3u nhi\u1ec1u quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh d\u01b0\u1edbi lu\u1eadt \u0111ang \u201cc\u00f3 v\u1ea5n \u0111\u1ec1\u201d. &#8220;Khi ban h\u00e0nh ngh\u1ecb \u0111\u1ecbnh, th\u00f4ng t\u01b0 h\u01b0\u1edbng d\u1eabn ph\u1ea3i qu\u00e1n tri\u1ec7t tinh th\u1ea7n [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/anvilaw.com\/vi\/236-thue-thu-nhap-ca-nhan-sua-luat-chua-han-da-xong\/\" \/>\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=\"2012-11-26T09:25:53+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2022-05-24T09:28:07+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/anvilaw.com\/wp-content\/uploads\/2022\/05\/236.png\" \/>\n\t<meta property=\"og:image:width\" content=\"824\" \/>\n\t<meta property=\"og:image:height\" content=\"464\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/png\" \/>\n<meta name=\"author\" content=\"Tr\u01b0\u01a1ng Trung Ngh\u0129a\" \/>\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 Trung Ngh\u0129a\" \/>\n\t<meta name=\"twitter:label2\" content=\"\u01af\u1edbc t\u00ednh th\u1eddi gian \u0111\u1ecdc\" \/>\n\t<meta name=\"twitter:data2\" content=\"11 ph\u00fat\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/anvilaw.com\/vi\/236-thue-thu-nhap-ca-nhan-sua-luat-chua-han-da-xong\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/anvilaw.com\/vi\/236-thue-thu-nhap-ca-nhan-sua-luat-chua-han-da-xong\/\"},\"author\":{\"name\":\"Tr\u01b0\u01a1ng Trung Ngh\u0129a\",\"@id\":\"https:\/\/anvilaw.com\/vi\/#\/schema\/person\/28ef9093c3478d1b1ba56f61255ebe7a\"},\"headline\":\"236. 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