{"id":24881,"date":"2020-03-04T10:30:38","date_gmt":"2020-03-04T03:30:38","guid":{"rendered":"https:\/\/anvilaw.com\/vi\/?p=24881"},"modified":"2022-06-06T10:33:36","modified_gmt":"2022-06-06T03:33:36","slug":"2-475-tinh-thue-thu-nhap-ca-nhan-tranh-vat-kiet-suc-cua-nguoi-nop","status":"publish","type":"post","link":"https:\/\/anvilaw.com\/vi\/2-475-tinh-thue-thu-nhap-ca-nhan-tranh-vat-kiet-suc-cua-nguoi-nop\/","title":{"rendered":"2.475. T\u00ednh thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n: Tr\u00e1nh v\u1eaft ki\u1ec7t s\u1ee9c c\u1ee7a ng\u01b0\u1eddi n\u1ed9p"},"content":{"rendered":"(VOV.vn) – Theo nhi\u1ec1u chuy\u00ean gia kinh t\u1ebf, \u0111\u1ec1 xu\u1ea5t t\u0103ng m\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf v\u1eabn mang t\u00ednh \u0111\u1ed1i ph\u00f3, b\u1ea5t h\u1ee3p l\u00fd v\u00e0 ch\u01b0a c\u00f4ng b\u1eb1ng.<\/strong><\/p>\n

S\u1ed1 thu thu\u1ebf TNCN t\u0103ng g\u1ea5p 2,4 l\u1ea7n k\u1ec3 t\u1eeb n\u0103m 2013<\/strong><\/p>\n

B\u1ed9 T\u00e0i ch\u00ednh \u0111ang l\u1ea5y \u00fd ki\u1ebfn d\u1ef1 th\u1ea3o Ngh\u1ecb quy\u1ebft v\u1ec1 \u0111i\u1ec1u ch\u1ec9nh m\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh (GTGC) c\u1ee7a thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n (TNCN) v\u1edbi m\u1ee9c t\u0103ng t\u1eeb 9 tri\u1ec7u \u0111\u1ed3ng hi\u1ec7n nay l\u00ean 11 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng (t\u01b0\u01a1ng \u0111\u01b0\u01a1ng 132 tri\u1ec7u \u0111\u1ed3ng\/n\u0103m) v\u00e0 ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c t\u1eeb 3,6 tri\u1ec7u \u0111\u1ed3ng t\u0103ng l\u00ean 4,4 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng.<\/p>\n

Theo \u00f4ng Ph\u1ea1m \u0110\u00ecnh Thi, V\u1ee5 tr\u01b0\u1edfng V\u1ee5 ch\u00ednh s\u00e1ch thu\u1ebf, B\u1ed9 T\u00e0i ch\u00ednh, m\u1ee9c GTGC \u0111\u01b0\u1ee3c c\u0103n c\u1ee9 theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n s\u1eeda \u0111\u1ed5i. Theo \u0111\u00f3, khi ch\u1ec9 s\u1ed1 gi\u00e1 ti\u00eau d\u00f9ng (CPI) bi\u1ebfn \u0111\u1ed9ng 20% so v\u1edbi th\u1eddi \u0111i\u1ec3m lu\u1eadt c\u00f3 hi\u1ec7u l\u1ef1c ho\u1eb7c th\u1eddi \u0111i\u1ec3m \u00e1p d\u1ee5ng m\u1ee9c GTGC g\u1ea7n nh\u1ea5t, Ch\u00ednh ph\u1ee7 tr\u00ecnh \u1ee6y ban Th\u01b0\u1eddng v\u1ee5 Qu\u1ed1c h\u1ed9i \u0111i\u1ec1u ch\u1ec9nh m\u1ee9c GTGC ph\u00f9 h\u1ee3p v\u1edbi bi\u1ebfn \u0111\u1ed9ng gi\u00e1 c\u1ea3 \u0111\u1ec3 \u00e1p d\u1ee5ng cho k\u1ef3 t\u00ednh thu\u1ebf ti\u1ebfp theo.<\/p>\n\n\n\n\n
\"\"<\/td>\n<\/tr>\n
B\u1ed9 T\u00e0i ch\u00ednh \u0111\u1ec1 xu\u1ea5t t\u0103ng m\u1ee9c GTGC c\u1ee7a thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n t\u1eeb 9 tri\u1ec7u \u0111\u1ed3ng l\u00ean 11 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng. (\u1ea2nh minh h\u1ecda: KT)<\/em><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Vi\u1ec7c B\u1ed9 T\u00e0i ch\u00ednh \u0111\u1ec1 xu\u1ea5t n\u00e2ng m\u1ee9c GTGC th\u00eam 2 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf v\u00e0 th\u00eam 800.000 \u0111\u1ed3ng\/th\u00e1ng cho ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c l\u00e0 d\u1ef1a tr\u00ean m\u1ee9c t\u0103ng t\u01b0\u01a1ng \u1ee9ng v\u1edbi m\u1ee9c bi\u1ebfn \u0111\u1ed9ng c\u1ee7a CPI.<\/p>\n

CPI cu\u1ed1i th\u00e1ng 12\/2019 so v\u1edbi th\u1eddi \u0111i\u1ec3m 1\/7\/2013 l\u00e0 123%, t\u0103ng 23,2%. Do \u0111\u00f3, m\u1ee9c GTGC cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf hi\u1ec7n l\u00e0 9 tri\u1ec7u \u0111\u1ed3ng x m\u1ee9c bi\u1ebfn \u0111\u1ed9ng gi\u00e1 123% = 11,088 tri\u1ec7u \u0111\u1ed3ng, l\u00e0m tr\u00f2n l\u00e0 11 tri\u1ec7u \u0111\u1ed3ng.<\/p>\n

C\u00f2n m\u1ee9c GTGC cho ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c hi\u1ec7n 3,6 tri\u1ec7u \u0111\u1ed3ng x bi\u1ebfn \u0111\u1ed9ng gi\u00e1 123% = 4,4352 tri\u1ec7u \u0111\u1ed3ng, l\u00e0m tr\u00f2n l\u00e0 4,4 tri\u1ec7u \u0111\u1ed3ng.<\/p>\n

“Sau khi l\u1ea5y \u00fd ki\u1ebfn g\u00f3p \u00fd r\u1ed9ng r\u00e3i c\u1ee7a ng\u01b0\u1eddi d\u00e2n, t\u1ed5 ch\u1ee9c…, B\u1ed9 T\u00e0i ch\u00ednh s\u1ebd b\u00e1o c\u00e1o Ch\u00ednh ph\u1ee7 \u0111\u1ec3 tr\u00ecnh \u1ee6y ban Th\u01b0\u1eddng v\u1ee5 Qu\u1ed1c h\u1ed9i xem x\u00e9t quy\u1ebft \u0111\u1ecbnh. N\u1ebfu ki\u1ebfn ngh\u1ecb \u0111\u01b0\u1ee3c ch\u1ea5p thu\u1eadn s\u1ebd \u00e1p d\u1ee5ng m\u1ee9c GTGC m\u1edbi cho k\u1ef3 t\u00ednh thu\u1ebf c\u1ee7a n\u0103m nay”, \u0111\u1ea1i di\u1ec7n V\u1ee5 Ch\u00ednh s\u00e1ch thu\u1ebf cho bi\u1ebft.<\/p>\n

Theo c\u01a1 quan so\u1ea1n th\u1ea3o, v\u1edbi m\u1ee9c gi\u1ea3m tr\u1eeb m\u1edbi, s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p s\u1ebd \u0111\u01b0\u1ee3c gi\u1ea3m cho m\u1ecdi \u0111\u1ed1i t\u01b0\u1ee3ng, trong \u0111\u00f3 m\u1ee9c \u0111\u1ed9 gi\u1ea3m s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p c\u1ee7a nh\u00f3m ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u1edf b\u1eadc th\u1ea5p s\u1ebd cao h\u01a1n.<\/p>\n

C\u1ee5 th\u1ec3, theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh, ng\u01b0\u1eddi c\u00f3 thu nh\u1eadp \u0111\u1ebfn 15 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng (c\u00f3 1 ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c) ph\u1ea3i n\u1ed9p thu\u1ebf \u1edf m\u1ee9c 120.000 \u0111\u1ed3ng\/th\u00e1ng th\u00ec theo quy \u0111\u1ecbnh m\u1edbi s\u1ebd kh\u00f4ng ph\u1ea3i n\u1ed9p thu\u1ebf.<\/p>\n

Thu nh\u1eadp \u0111\u1ebfn 20 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng (c\u00f3 1 ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c) hi\u1ec7n n\u1ed9p thu\u1ebf 490.000 \u0111\u1ed3ng\/th\u00e1ng (t\u01b0\u01a1ng \u0111\u01b0\u01a1ng 2,5% thu nh\u1eadp) th\u00ec theo m\u1ee9c GTGC m\u1edbi s\u1ebd n\u1ed9p 230.000 \u0111\u1ed3ng\/th\u00e1ng, t\u01b0\u01a1ng \u0111\u01b0\u01a1ng gi\u1ea3m 260.000 \u0111\u1ed3ng ti\u1ec1n thu\u1ebf\/th\u00e1ng (gi\u1ea3m h\u01a1n 48% s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p so v\u1edbi hi\u1ec7n h\u00e0nh)…<\/p>\n

\u0110\u00e1nh gi\u00e1 t\u00e1c \u0111\u1ed9ng c\u1ee7a vi\u1ec7c \u0111i\u1ec1u ch\u1ec9nh t\u0103ng m\u1ee9c GTGC l\u00ean ng\u00e2n s\u00e1ch, B\u1ed9 T\u00e0i ch\u00ednh cho bi\u1ebft, ng\u00e2n s\u00e1ch gi\u1ea3m thu h\u01a1n 10.000 t\u1ef7 \u0111\u1ed3ng. Tuy nhi\u00ean, th\u1ef1c t\u1ebf ch\u1ee9ng minh khi \u0111i\u1ec1u ch\u1ec9nh t\u0103ng m\u1ee9c GTGC t\u1eeb n\u0103m 2013, s\u1ed1 thu t\u1eeb s\u1eafc thu\u1ebf n\u00e0y l\u1ea1i t\u0103ng li\u00ean t\u1ee5c.<\/p>\n

B\u00e1o c\u00e1o t\u1eeb B\u1ed9 T\u00e0i ch\u00ednh cho th\u1ea5y, s\u1ed1 thu\u1ebf TNCN \u0111\u00f3ng g\u00f3p cho ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc lu\u00f4n t\u0103ng qua t\u1eebng n\u0103m. C\u1ee5 th\u1ec3, n\u0103m 2013, s\u1ed1 thu\u1ebf TNCN \u0111\u1ea1t 46.548 t\u1ef7 \u0111\u1ed3ng, n\u0103m 2014, con s\u1ed1 n\u00e0y l\u00e0 47.844 t\u1ef7 \u0111\u1ed3ng, n\u0103m 2016, con s\u1ed1 n\u00e0y l\u00e0 64.000 t\u1ef7 \u0111\u1ed3ng, n\u0103m 2019, d\u1ef1 to\u00e1n \u0111\u1ea1t 113.000 t\u1ef7 \u0111\u1ed3ng. Nh\u01b0 v\u1eady, n\u1ebfu so v\u1edbi s\u1ed1 thu\u1ebf TNCN n\u0103m 2013 th\u00ec theo d\u1ef1 to\u00e1n, \u0111\u1ebfn n\u0103m 2019, con s\u1ed1 thu n\u00e0y \u0111\u00e3 t\u0103ng g\u1ea5p h\u01a1n 2,4 l\u1ea7n.<\/p>\n

Kh\u00f4ng n\u00ean t\u1eadn thu<\/strong><\/p>\n

Trao \u0111\u1ed5i v\u1edbi ph\u00f3ng vi\u00ean B\u00e1o \u0111i\u1ec7n t\u1eed VOV, lu\u1eadt s\u01b0 Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c, Gi\u00e1m \u0111\u1ed1c C\u00f4ng ty Lu\u1eadt ANVi cho r\u1eb1ng, vi\u1ec7c gi\u1ea3m tr\u1eeb gia c\u1ea3nh 11 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng l\u00e0 th\u1ea5p, v\u00ec c\u00f3 khi v\u1eabn thi\u1ebfu tr\u01b0\u1edbc h\u1ee5t sau m\u00e0 \u0111\u00e3 ph\u1ea3i n\u1ed9p thu\u1ebf thu nh\u1eadp. B\u00ean c\u1ea1nh \u0111\u00f3, m\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh m\u00e0 B\u1ed9 T\u00e0i ch\u00ednh \u0111\u01b0a ra kh\u00f4ng d\u1ef1a v\u00e0o m\u1ee9c s\u1ed1ng t\u1ed1i thi\u1ec3u, kh\u00f4ng d\u1ef1a v\u00e0o thu nh\u1eadp b\u00ecnh qu\u00e2n \u0111\u1ea7u ng\u01b0\u1eddi, c\u0169ng kh\u00f4ng c\u0103n c\u1ee9 v\u00e0o m\u1ee9c l\u01b0\u01a1ng t\u1ed1i thi\u1ec3u chung v\u00e0 m\u1ee9c l\u01b0\u01a1ng t\u1ed1i thi\u1ec3u theo v\u00f9ng.<\/em><\/p>\n

\u201cT\u1ea1i sao m\u1ee9c l\u01b0\u01a1ng t\u1ed1i thi\u1ec3u theo 4 v\u00f9ng ch\u00eanh nhau g\u1ea5p 1,5 l\u1ea7n, m\u00e0 m\u1ee9c thu nh\u1eadp kh\u1edfi \u0111i\u1ec3m \u0111\u00f3ng thu\u1ebf v\u00e0 gi\u1ea3m tr\u1eeb gia c\u1ea3nh l\u1ea1i b\u1eb1ng nhau? N\u1ebfu c\u0103n c\u1ee9 v\u00e0o m\u1ee9c s\u1ed1ng hay m\u1ee9c l\u01b0\u01a1ng t\u1ed1i thi\u1ec3u, th\u00ec m\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh l\u1ea1i l\u00e0 qu\u00e1 cao. C\u00f2n n\u1ebfu t\u00ednh h\u1ee3p l\u00fd, th\u00ec ph\u1ea3i t\u00ednh gi\u1ea3m tr\u1eeb k\u1ebft h\u1ee3p gi\u1eefa 2 ti\u00eau ch\u00ed, kh\u1ea5u tr\u1eeb c\u1ed1 \u0111\u1ecbnh v\u00e0 kh\u1ea5u tr\u1eeb m\u1ed9t s\u1ed1 nhu c\u1ea7u chi ti\u00eau t\u1ed1i thi\u1ec3u, c\u00f3 ho\u00e1 \u0111\u01a1n, ch\u1ee9ng t\u1eeb, c\u0103n c\u1ee9 h\u1ee3p l\u00fd\u201d, lu\u1eadt s\u01b0 Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c ph\u00e2n t\u00edch.<\/em><\/p>\n

Theo \u00f4ng \u0110\u1ee9c, vi\u1ec7c quy \u0111\u1ecbnh m\u1ee9c t\u0103ng l\u1ea1m ph\u00e1t tr\u00ean 20% m\u1edbi thay \u0111\u1ed5i m\u1ee9c GTGC l\u00e0 ch\u01b0a h\u1ee3p l\u00fd, c\u1ea7n gi\u1ea3m xu\u1ed1ng m\u1ed9t n\u1eeda.<\/em><\/p>\n

\u201cN\u1ebfu 1-2 n\u0103m v\u01b0\u1ee3t m\u1ee9c n\u00e0y th\u00ec c\u00f2n \u0111\u1ee1, nh\u01b0ng gi\u1ea3 s\u1eed x\u1ea3y ra tr\u01b0\u1eddng h\u1ee3p, l\u1ea1m ph\u00e1t \u0111\u00e3 t\u0103ng 20%, nh\u01b0ng kh\u00f4ng v\u01b0\u1ee3t h\u01a1n trong nhi\u1ec1u n\u0103m, th\u00ec ng\u01b0\u1eddi n\u1ed9p thu\u1ebf s\u1ebd b\u1ecb thi\u1ec7t d\u00e0i h\u1ea1n. V\u1edbi th\u1ef1c t\u1ebf nh\u01b0 tr\u00ean, vi\u1ec7c quy \u0111\u1ecbnh l\u1ea1m ph\u00e1t 20% m\u1edbi gi\u1ea3m tr\u1eeb gia c\u1ea3nh nh\u01b0 trong th\u1eddi gian qua l\u00e0 r\u1ea5t v\u00f4 l\u00fd\u201d, \u00f4ng \u0110\u1ee9c nh\u1ea5n m\u1ea1nh.<\/em><\/p>\n

Lu\u1eadt s\u01b0 Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c cho r\u1eb1ng, thu\u1ebf su\u1ea5t thu\u1ebf TNCN hi\u1ec7n chia l\u00e0m 7 b\u1eadc, t\u1eeb 5% \u0111\u1ebfn 35% l\u00e0 r\u1ea5t d\u00e0y v\u00e0 cao so v\u1edbi nhi\u1ec1u n\u01b0\u1edbc trong khu v\u1ef1c nh\u01b0 Singapore, Malaysia… Do \u0111\u00f3, c\u1ea7n s\u1eeda l\u1ea1i c\u00e1c m\u1ee9c n\u00e0y, gi\u1ea3m thu\u1ebf su\u1ea5t, gia t\u0103ng m\u1ee9c GTGC \u0111\u1ec3 nu\u00f4i d\u01b0\u1ee1ng ngu\u1ed3n thu, tr\u00e1nh v\u1eaft ki\u1ec7t s\u1ee9c c\u1ee7a ng\u01b0\u1eddi n\u1ed9p.<\/em><\/p>\n

\u201cC\u1ea7n gi\u1ea3m 7 b\u1eadc xu\u1ed1ng c\u00f2n 4 \u2013 5 b\u1eadc thu\u1ebf v\u00e0 gi\u1ea3m thu\u1ebf su\u1ea5t b\u1eadc \u0111\u1ea7u ti\u00ean c\u0169ng nh\u01b0 b\u1eadc cu\u1ed1i c\u00f9ng. N\u1ebfu gi\u1ea3m thu\u1ebf su\u1ea5t b\u1eadc 1 t\u1eeb 5% hi\u1ec7n nay xu\u1ed1ng c\u00f2n 1 \u2013 2% ch\u1eb3ng h\u1ea1n, th\u00ec s\u1ebd kh\u00f4ng c\u00f2n qu\u00e1 quan tr\u1ecdng trong vi\u1ec7c n\u00e2ng m\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh, m\u00e0 c\u00f3 th\u1ec3 gi\u1eef \u1ed5n \u0111\u1ecbnh h\u00e0ng ch\u1ee5c n\u0103m, cho d\u00f9 l\u1ea1m ph\u00e1t l\u1edbn, v\u00ec m\u1ee9c \u0111\u1ed9 bi\u1ebfn \u0111\u1ed9ng th\u1ea5p, s\u1ebd kh\u00f4ng b\u1ecb ph\u1ea3n \u0111\u1ed1i m\u1ea1nh m\u1ebd nh\u01b0 nh\u1eefng n\u0103m qua\u201d, lu\u1eadt s\u01b0 Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c ki\u1ebfn ngh\u1ecb.<\/em><\/p>\n

\u0110\u1ed3ng quan \u0111i\u1ec3m n\u00e0y, chia s\u1ebb tr\u00ean b\u00e1o Thanh Ni\u00ean, TS. L\u00ea \u0110\u1ea1t Ch\u00ed, Ph\u00f3 Tr\u01b0\u1edfng khoa T\u00e0i ch\u00ednh, Tr\u01b0\u1eddng \u0110H Kinh t\u1ebf TP.HCM nh\u1eadn \u0111\u1ecbnh, GDP b\u00ecnh qu\u00e2n \u0111\u1ea7u ng\u01b0\u1eddi trong h\u01a1n 6 n\u0103m qua \u0111\u00e3 gia t\u0103ng m\u1ea1nh cho th\u1ea5y \u0111\u1eddi s\u1ed1ng v\u00e0 m\u1ee9c chi ti\u00eau c\u1ee7a ng\u01b0\u1eddi d\u00e2n c\u0169ng t\u0103ng l\u00ean. M\u1ee9c GTGC \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u1ea7n ph\u1ea3i t\u0103ng t\u01b0\u01a1ng \u1ee9ng v\u00ec n\u1ebfu kh\u00f4ng l\u1ea1i khi\u1ebfn ng\u01b0\u1eddi d\u00e2n ngh\u00e8o h\u01a1n. \u0110\u00f3 l\u00e0 ch\u01b0a k\u1ec3 hi\u1ec7n nay nhi\u1ec1u n\u01b0\u1edbc \u0111ang h\u01b0\u1edbng \u0111\u1ebfn n\u1ec1n kinh t\u1ebf chi ti\u00eau \u0111\u1ec3 t\u1ea1o \u0111\u1ed9ng l\u1ef1c ph\u00e1t tri\u1ec3n th\u00ec Vi\u1ec7t Nam c\u0169ng n\u00ean \u0111i theo h\u01b0\u1edbng n\u00e0y.<\/p>\n

\u201cT\u00f4i cho r\u1eb1ng c\u1ea7n ch\u1ec9nh s\u1eeda l\u1ea1i lu\u1eadt thu\u1ebf TNCN hi\u1ec7n h\u00e0nh v\u1edbi vi\u1ec7c b\u00e3i b\u1ecf c\u00e1c quy \u0111\u1ecbnh ch\u01b0a h\u1ee3p l\u00fd c\u0169ng nh\u01b0 t\u1eebng b\u01b0\u1edbc cho ph\u00e9p ng\u01b0\u1eddi d\u00e2n \u0111\u01b0\u1ee3c li\u1ec7t k\u00ea c\u00e1c chi ph\u00ed h\u1ee3p l\u00fd nh\u01b0 h\u1ecdc h\u00e0nh, kh\u00e1m ch\u1eefa b\u1ec7nh tr\u01b0\u1edbc khi t\u00ednh thu nh\u1eadp c\u00f2n ch\u1ecbu thu\u1ebf\u201d, TS. L\u00ea \u0110\u1ea1t Ch\u00ed n\u00eau quan \u0111i\u1ec3m.<\/p>\n

Theo nhi\u1ec1u chuy\u00ean gia kinh t\u1ebf, nguy\u00ean t\u1eafc trong ch\u00ednh s\u00e1ch thu\u1ebf l\u00e0 ph\u1ea3i nu\u00f4i d\u01b0\u1ee1ng ngu\u1ed3n thu th\u00ec m\u1edbi c\u00f3 th\u1ec3 t\u1ea1o ra ngu\u1ed3n thu m\u1edbi, do \u0111\u00f3, kh\u00f4ng n\u00ean t\u1eadn thu. Lu\u1eadt thu\u1ebf TNCN \u0111\u01b0\u1ee3c coi l\u00e0 \u201cthu\u1ebf Vua\u201d, \u201cthu\u1ebf N\u1eef ho\u00e0ng\u201d v\u00ec Lu\u1eadt n\u00e0y khi \u0111i v\u00e0o cu\u1ed9c s\u1ed1ng t\u00e1c \u0111\u1ed9ng \u0111\u1ebfn r\u1ea5t nhi\u1ec1u \u0111\u1ed1i t\u01b0\u1ee3ng trong x\u00e3 h\u1ed9i v\u1ec1 nhi\u1ec1u m\u1eb7t. Do \u0111\u00f3, kh\u00f4ng n\u00ean s\u1ee3 m\u1ea5t ngu\u1ed3n thu khi \u0111i\u1ec1u ch\u1ec9nh t\u0103ng GTGC v\u00ec th\u1ef1c t\u1ebf ch\u1ee9ng minh ch\u00ednh s\u00e1ch thu\u1ebf h\u1ee3p l\u00fd th\u00ec s\u1ed1 thu\u1ebf s\u1ebd t\u0103ng v\u00e0 \u1ed5n \u0111\u1ecbnh, b\u1edfi thu nh\u1eadp b\u00ecnh qu\u00e2n \u0111\u1ea7u ng\u01b0\u1eddi qua c\u00e1c n\u0103m \u0111\u1ec1u t\u0103ng l\u00ean v\u00e0 theo k\u1ebf ho\u1ea1ch \u0111\u1ec1 ra th\u00ec m\u1ee9c thu nh\u1eadp b\u00ecnh qu\u00e2n \u0111\u1ea7u ng\u01b0\u1eddi s\u1ebd c\u00f2n ti\u1ebfp t\u1ee5c t\u0103ng trong th\u1eddi gian t\u1edbi.\/.<\/p>\n

C\u1ea9m T\u00fa\/VOV.VN<\/strong><\/p>\n

————–<\/p>\n

VOV.vn (Kinh t\u1ebf) 04-3-2020:<\/em><\/strong><\/p>\n

https:\/\/vov.vn\/kinh-te\/tinh-thue-thu-nhap-ca-nhan-tranh-vat-kiet-suc-cua-nguoi-nop-1017317.vov<\/em><\/a><\/p>\n

(438\/1.410)<\/em>","protected":false},"excerpt":{"rendered":"

(VOV.vn) – Theo nhi\u1ec1u chuy\u00ean gia kinh t\u1ebf, \u0111\u1ec1 xu\u1ea5t t\u0103ng m\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf v\u1eabn mang t\u00ednh \u0111\u1ed1i ph\u00f3, b\u1ea5t h\u1ee3p l\u00fd v\u00e0 ch\u01b0a c\u00f4ng b\u1eb1ng. S\u1ed1 thu thu\u1ebf TNCN t\u0103ng g\u1ea5p 2,4 l\u1ea7n k\u1ec3 t\u1eeb n\u0103m 2013 B\u1ed9 T\u00e0i ch\u00ednh \u0111ang l\u1ea5y \u00fd ki\u1ebfn d\u1ef1 th\u1ea3o Ngh\u1ecb […]<\/p>\n","protected":false},"author":3,"featured_media":24839,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[17,26],"tags":[],"class_list":["post-24881","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-binh-luan-gop-y","category-legal-media"],"acf":[],"yoast_head":"\n2.475. 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