{"id":25000,"date":"2020-03-14T14:37:39","date_gmt":"2020-03-14T07:37:39","guid":{"rendered":"https:\/\/anvilaw.com\/vi\/?p=25000"},"modified":"2022-06-06T14:41:30","modified_gmt":"2022-06-06T07:41:30","slug":"2-486-muc-giam-tru-gia-canh-cua-thue-thu-nhap-ca-nhan-chinh-sach-khong-theo-kip-thuc-te","status":"publish","type":"post","link":"https:\/\/anvilaw.com\/vi\/2-486-muc-giam-tru-gia-canh-cua-thue-thu-nhap-ca-nhan-chinh-sach-khong-theo-kip-thuc-te\/","title":{"rendered":"2.486. M\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh c\u1ee7a thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n: Ch\u00ednh s\u00e1ch kh\u00f4ng theo k\u1ecbp th\u1ef1c t\u1ebf?"},"content":{"rendered":"(PT) – Ng\u00e0y 28-2-2020, B\u1ed9 T\u00e0i ch\u00ednh \u0111\u1ec1 xu\u1ea5t \u0111i\u1ec1u ch\u1ec9nh n\u00e2ng m\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh (GTGC) cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf t\u1eeb 9 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng l\u00ean 11 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng; ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c t\u1eeb 3,6 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng l\u00ean 4,4 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng. C\u00f3 \u00fd ki\u1ebfn cho r\u1eb1ng, \u0111i\u1ec1u ch\u1ec9nh m\u1ee9c GTGC l\u1ea7n n\u00e0y l\u00e0 \u0111\u1ec3 \u00e1p d\u1ee5ng cho t\u01b0\u01a1ng lai, t\u1ee9c 5-7 n\u0103m t\u1edbi. Trong khi \u0111\u00f3, B\u1ed9 T\u00e0i ch\u00ednh d\u1ef1a tr\u00ean ch\u00eanh l\u1ec7ch gi\u1eefa ch\u1ec9 s\u1ed1 gi\u00e1 t\u1eeb th\u00e1ng 7-2013 \u0111\u1ebfn cu\u1ed1i n\u0103m 2019 \u0111\u1ec3 \u0111\u1ec1 xu\u1ea5t m\u1ee9c GTGC l\u00e0 ch\u01b0a h\u1ee3p l\u00fd, kh\u00f4ng theo k\u1ecbp di\u1ec5n bi\u1ebfn th\u1ef1c t\u1ebf. \u00a0 \u00a0<\/strong><\/p>\n

H\u1ed7 tr\u1ee3 l\u1edbn cho m\u1ecdi \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ed9p thu\u1ebf<\/strong><\/p>\n

B\u1ed9 T\u00e0i ch\u00ednh cho bi\u1ebft, kho\u1ea3n 4, \u0110i\u1ec1u 1 Lu\u1eadt S\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n (Lu\u1eadt s\u1ed1 26\/2012\/QH13) quy \u0111\u1ecbnh: \u201cTr\u01b0\u1eddng h\u1ee3p ch\u1ec9 s\u1ed1 gi\u00e1 ti\u00eau d\u00f9ng (CPI) bi\u1ebfn \u0111\u1ed9ng tr\u00ean 20% so v\u1edbi th\u1eddi \u0111i\u1ec3m Lu\u1eadt c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh ho\u1eb7c th\u1eddi \u0111i\u1ec3m \u0111i\u1ec1u ch\u1ec9nh m\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh g\u1ea7n nh\u1ea5t, th\u00ec Ch\u00ednh ph\u1ee7 tr\u00ecnh \u1ee6y ban Th\u01b0\u1eddng v\u1ee5 Qu\u1ed1c h\u1ed9i \u0111i\u1ec1u ch\u1ec9nh m\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n n\u00e0y ph\u00f9 h\u1ee3p v\u1edbi bi\u1ebfn \u0111\u1ed9ng c\u1ee7a gi\u00e1 c\u1ea3 \u0111\u1ec3 \u00e1p d\u1ee5ng cho k\u1ef3 t\u00ednh thu\u1ebf ti\u1ebfp theo\u201d.<\/p>\n\n\n\n\n
\"\"<\/td>\n<\/tr>\n
M\u1ee9c GTGC c\u1ea7n ph\u1ea3i t\u0103ng t\u01b0\u01a1ng \u1ee9ng n\u1ebfu kh\u00f4ng s\u1ebd c\u00f3 th\u1ec3 khi\u1ebfn ng\u01b0\u1eddi d\u00e2n ngh\u00e8o h\u01a1n<\/em><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

D\u1eabn s\u1ed1 li\u1ec7u c\u1ee7a T\u1ed5ng c\u1ee5c Th\u1ed1ng k\u00ea, ch\u1ec9 s\u1ed1 CPI t\u1ea1i th\u1eddi \u0111i\u1ec3m cu\u1ed1i th\u00e1ng 12-2019 so v\u1edbi th\u1eddi \u0111i\u1ec3m 1-7-2013 l\u00e0 123,2%, t\u0103ng 23,2%. C\u0103n c\u1ee9 quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n (TNCN), B\u1ed9 T\u00e0i ch\u00ednh nh\u1eadn \u0111\u1ecbnh, c\u1ea7n thi\u1ebft ph\u1ea3i nghi\u00ean c\u1ee9u \u0111i\u1ec1u ch\u1ec9nh m\u1ee9c GTGC. D\u1ef1 ki\u1ebfn s\u1ebd n\u00e2ng m\u1ee9c GTGC cho b\u1ea3n th\u00e2n ng\u01b0\u1eddi n\u1ed9p thu\u1ebf l\u00ean tr\u00ean 11 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng (1,232 x 9 tri\u1ec7u \u0111\u1ed3ng = 11,088 tri\u1ec7u \u0111\u1ed3ng), t\u01b0\u01a1ng \u1ee9ng m\u1ed7i ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c h\u01a1n 4,4 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng (1,232 x 3,6 tri\u1ec7u \u0111\u1ed3ng = 4,4352 tri\u1ec7u \u0111\u1ed3ng).<\/p>\n

\u0110\u00e1nh gi\u00e1 v\u1ec1 t\u00e1c \u0111\u1ed9ng c\u1ee7a vi\u1ec7c \u0111i\u1ec1u ch\u1ec9nh m\u1ee9c GTGC c\u1ee7a thu\u1ebf TNCN, B\u1ed9 T\u00e0i ch\u00ednh cho bi\u1ebft, m\u1ee9c GTGC n\u00e0y s\u1ebd h\u1ed7 tr\u1ee3 l\u1edbn cho m\u1ecdi \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ed9p thu\u1ebf; g\u00f3p ph\u1ea7n gi\u1ea3m b\u1edbt kh\u00f3 kh\u0103n cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf trong b\u1ed1i c\u1ea3nh gi\u00e1 c\u1ea3, l\u1ea1m ph\u00e1t t\u0103ng so v\u1edbi th\u1eddi \u0111i\u1ec3m n\u0103m 2013. S\u1ed1 thu\u1ebf TNCN ph\u1ea3i n\u1ed9p s\u1ebd \u0111\u01b0\u1ee3c gi\u1ea3m cho m\u1ecdi \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ed9p thu\u1ebf, trong \u0111\u00f3 m\u1ee9c gi\u1ea3m thu\u1ebf c\u1ee7a nh\u00f3m ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u1edf b\u1eadc thu\u1ebf th\u1ea5p s\u1ebd cao h\u01a1n so v\u1edbi nh\u1eefng ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u1edf b\u1eadc thu\u1ebf cao.<\/p>\n

C\u0169ng theo B\u1ed9 T\u00e0i ch\u00ednh, v\u1edbi \u0111\u1ec1 xu\u1ea5t n\u00e2ng m\u1ee9c GTGC n\u00eau tr\u00ean th\u00ec s\u1ed1 thu\u1ebf TNCN thu trong 1 n\u0103m s\u1ebd gi\u1ea3m kho\u1ea3ng 10.300 t\u1ec9 \u0111\u1ed3ng (t\u01b0\u01a1ng \u0111\u01b0\u01a1ng gi\u1ea3m kho\u1ea3ng 13% s\u1ed1 thu ng\u00e2n s\u00e1ch t\u1eeb thu\u1ebf TNCN n\u0103m 2019). Theo d\u1eef li\u1ec7u tr\u00ean h\u1ec7 th\u1ed1ng t\u1eadp trung c\u1ee7a ng\u00e0nh thu\u1ebf trong n\u0103m 2019, s\u1ed1 l\u01b0\u1ee3ng ng\u01b0\u1eddi n\u1ed9p thu\u1ebf TNCN t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng kho\u1ea3ng 6,89 tri\u1ec7u ng\u01b0\u1eddi v\u1edbi t\u1ed5ng s\u1ed1 thu tr\u00ean 79.219 t\u1ec9 \u0111\u1ed3ng. N\u1ebfu \u00e1p d\u1ee5ng m\u1ee9c gi\u1ea3m tr\u1eeb theo d\u1ef1 ki\u1ebfn l\u00e0 11 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng cho b\u1ea3n th\u00e2n ng\u01b0\u1eddi n\u1ed9p thu\u1ebf v\u00e0 4,4 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng cho m\u1ed7i ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c th\u00ec ph\u1ea7n l\u1edbn s\u1ed1 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u1edf b\u1eadc 1 s\u1ebd chuy\u1ec3n sang di\u1ec7n kh\u00f4ng ph\u1ea3i n\u1ed9p thu\u1ebf, nh\u1eefng ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u1edf c\u00e1c b\u1eadc thu\u1ebf c\u00f2n l\u1ea1i \u0111\u1ec1u \u0111\u01b0\u1ee3c gi\u1ea3m s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p, qua \u0111\u00f3 d\u1ef1 ki\u1ebfn gi\u1ea3m thu ng\u00e2n s\u00e1ch xu\u1ed1ng c\u00f2n kho\u1ea3ng 68.921 t\u1ec9 \u0111\u1ed3ng.<\/p>\n

Tr\u1ea3 l\u1eddi b\u00e1o ch\u00ed m\u1edbi \u0111\u00e2y v\u1ec1 vi\u1ec7c \u0111i\u1ec1u ch\u1ec9nh m\u1ee9c GTGC theo bi\u1ebfn \u0111\u1ed9ng c\u1ee7a CPI \u0111\u01b0\u1ee3c c\u00e1c n\u01b0\u1edbc \u00e1p d\u1ee5ng ra sao v\u00e0 \u1edf Vi\u1ec7t Nam c\u00f3 ph\u1ea3i l\u00e0 ti\u00eau ch\u00ed ph\u00f9 h\u1ee3p nh\u1ea5t kh\u00f4ng, \u00f4ng Tr\u1ea7n Quang Chi\u1ec3u, \u1ee6y vi\u00ean Th\u01b0\u1eddng tr\u1ef1c \u1ee6y ban T\u00e0i ch\u00ednh – Ng\u00e2n s\u00e1ch c\u1ee7a Qu\u1ed1c h\u1ed9i cho bi\u1ebft, thu\u1ebf TNCN c\u1ee7a c\u00e1c n\u01b0\u1edbc \u0111\u1ec1u c\u00f3 quy \u0111\u1ecbnh v\u1ec1 m\u1ee9c GTGC. Vi\u1ec7c \u0111i\u1ec1u ch\u1ec9nh m\u1ee9c GTGC th\u01b0\u1eddng c\u00f3 s\u1ef1 kh\u00e1c bi\u1ec7t \u1edf c\u00e1c nh\u00f3m n\u01b0\u1edbc.<\/p>\n

\u1ede c\u00e1c n\u01b0\u1edbc ph\u00e1t tri\u1ec3n, do thu\u1ebf TNCN l\u00e0 m\u1ed9t s\u1eafc thu\u1ebf quan tr\u1ecdng, chi\u1ebfm s\u1ed1 thu l\u1edbn trong h\u1ec7 th\u1ed1ng thu\u1ebf n\u00ean t\u1ea7n su\u1ea5t \u0111i\u1ec1u ch\u1ec9nh th\u01b0\u1eddng xuy\u00ean m\u1ed7i n\u0103m m\u1ed9t l\u1ea7n, c\u01a1 b\u1ea3n \u0111i\u1ec1u ch\u1ec9nh t\u0103ng t\u01b0\u01a1ng \u1ee9ng theo ch\u1ec9 s\u1ed1 CPI h\u1eb1ng n\u0103m (Anh, M\u1ef9). Tuy nhi\u00ean, \u1edf c\u00e1c nh\u00f3m n\u01b0\u1edbc \u0111ang ph\u00e1t tri\u1ec3n, t\u1ea7n su\u1ea5t \u0111i\u1ec1u ch\u1ec9nh \u00edt th\u01b0\u1eddng xuy\u00ean h\u01a1n v\u00e0 th\u01b0\u1eddng duy tr\u00ec \u1ed5n \u0111\u1ecbnh trong m\u1ed9t th\u1eddi gian nh\u1ea5t \u0111\u1ecbnh. Kh\u00e1c v\u1edbi nhi\u1ec1u n\u01b0\u1edbc ph\u00e1t tri\u1ec3n, ph\u1ea7n l\u1edbn c\u00e1c n\u01b0\u1edbc \u0111ang ph\u00e1t tri\u1ec3n kh\u00f4ng quy \u0111\u1ecbnh nguy\u00ean t\u1eafc \u0111i\u1ec1u ch\u1ec9nh m\u1ee9c GTGC m\u00e0 vi\u1ec7c \u0111i\u1ec1u ch\u1ec9nh th\u01b0\u1eddng \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n th\u00f4ng qua vi\u1ec7c s\u1eeda Lu\u1eadt Thu\u1ebf TNCN (Trung Qu\u1ed1c, Indonesia, Malaysia…).<\/p>\n

\u0110\u1ed1i v\u1edbi Vi\u1ec7t Nam, m\u1ee9c GTGC quy \u0111\u1ecbnh t\u1ea1i Lu\u1eadt Thu\u1ebf TNCN \u0111\u01b0\u1ee3c t\u00ednh to\u00e1n \u1ed5n \u0111\u1ecbnh trong m\u1ed9t kho\u1ea3ng th\u1eddi gian v\u00e0 v\u1eabn b\u1ea3o \u0111\u1ea3m cao h\u01a1n GDP b\u00ecnh qu\u00e2n \u0111\u1ea7u ng\u01b0\u1eddi, ti\u1ec1n l\u01b0\u01a1ng t\u1ed1i thi\u1ec3u v\u00f9ng, m\u1ee9c thu nh\u1eadp v\u00e0 chi ti\u00eau trung b\u00ecnh x\u00e3 h\u1ed9i cho n\u0103m hi\u1ec7n t\u1ea1i c\u0169ng nh\u01b0 m\u1ed9t s\u1ed1 n\u0103m v\u1ec1 sau.<\/p>\n\n\n\n
PGS.TS Ng\u00f4 Tr\u00ed Long, nguy\u00ean Vi\u1ec7n tr\u01b0\u1edfng Vi\u1ec7n Nghi\u00ean c\u1ee9u th\u1ecb tr\u01b0\u1eddng gi\u00e1 c\u1ea3 (B\u1ed9 T\u00e0i ch\u00ednh): M\u1ee9c GTGC m\u00e0 B\u1ed9 T\u00e0i ch\u00ednh \u0111\u1ec1 xu\u1ea5t l\u00e0 kh\u00f4ng ph\u00f9 h\u1ee3p, ch\u01b0a \u00e1p d\u1ee5ng \u0111\u00e3 l\u1ed7i th\u1eddi. B\u1edfi l\u1ebd, khi CPI t\u0103ng 20% \u0111\u00e3 ph\u1ea3i \u0111i\u1ec1u ch\u1ec9nh m\u1ee9c GTGC, nh\u01b0ng hi\u1ec7n CPI \u0111\u00e3 t\u0103ng h\u01a1n 23% m\u1edbi \u0111i\u1ec1u ch\u1ec9nh, kh\u00f4ng c\u00f3 l\u1ee3i cho ng\u01b0\u1eddi ti\u00eau d\u00f9ng.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\u201cTr\u01b0\u1edbc \u0111\u00e2y, khi Qu\u1ed1c h\u1ed9i b\u00e0n s\u1eeda Lu\u1eadt Thu\u1ebf TNCN \u0111\u00e3 c\u00e2n nh\u1eafc \u0111\u1ebfn nhi\u1ec1u ti\u00eau ch\u00ed v\u00e0 c\u00e1ch ti\u1ebfp c\u1eadn kh\u00e1c nhau, nh\u01b0ng cu\u1ed1i c\u00f9ng ph\u01b0\u01a1ng \u00e1n \u0111i\u1ec1u ch\u1ec9nh m\u1ee9c GTGC theo bi\u1ebfn \u0111\u1ed9ng c\u1ee7a gi\u00e1 c\u1ea3 l\u00e0 ph\u00f9 h\u1ee3p nh\u1ea5t \u0111\u1ed1i v\u1edbi n\u01b0\u1edbc ta v\u00e0 Qu\u1ed1c h\u1ed9i \u0111\u00e3 th\u1ed1ng nh\u1ea5t l\u1ef1a ch\u1ecdn ti\u00eau ch\u00ed n\u00e0y. B\u1edfi v\u00ec, CPI l\u00e0 y\u1ebfu t\u1ed1 t\u00e1c \u0111\u1ed9ng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn ng\u01b0\u1eddi d\u00e2n cho n\u00ean t\u00f4i cho r\u1eb1ng, quy \u0111\u1ecbnh nh\u01b0 hi\u1ec7n h\u00e0nh l\u00e0 ho\u00e0n to\u00e0n ph\u00f9 h\u1ee3p\u201d – \u00f4ng Tr\u1ea7n Quang Chi\u1ec3u kh\u1eb3ng \u0111\u1ecbnh.<\/p>\n

C\u00f2n nhi\u1ec1u \u0111i\u1ec3m b\u1ea5t h\u1ee3p l\u00fd<\/strong><\/p>\n

Nh\u1eefng n\u0103m g\u1ea7n \u0111\u00e2y, gi\u00e1 c\u1ea3 th\u1ecb tr\u01b0\u1eddng c\u00e1c m\u1eb7t h\u00e0ng thi\u1ebft y\u1ebfu h\u1ea7u h\u1ebft \u0111\u1ec1u t\u0103ng cao. Gi\u00e1 \u0111i\u1ec7n, n\u01b0\u1edbc sinh ho\u1ea1t \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh t\u0103ng; gi\u00e1 x\u0103ng, gi\u00e1 d\u1ecbch v\u1ee5 y t\u1ebf, gi\u00e1 thu\u1ed1c ch\u1eefa b\u1ec7nh… c\u0169ng t\u0103ng; chi ph\u00ed sinh ho\u1ea1t h\u1eb1ng ng\u00e0y \u0111\u1ec1u t\u0103ng. H\u01a1n n\u1eeda n\u0103m qua v\u00e0 cho \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m n\u00e0y, gi\u00e1 th\u1ecbt l\u1ee3n v\u1eabn \u1edf m\u1ee9c cao k\u00e9o theo nhi\u1ec1u th\u1ef1c ph\u1ea9m kh\u00e1c t\u0103ng l\u00ean.<\/p>\n

Trong b\u1ed1i c\u1ea3nh nh\u01b0 v\u1eady, PGS.TS Ng\u00f4 Tr\u00ed Long, nguy\u00ean Vi\u1ec7n tr\u01b0\u1edfng Vi\u1ec7n Nghi\u00ean c\u1ee9u th\u1ecb tr\u01b0\u1eddng gi\u00e1 c\u1ea3 (B\u1ed9 T\u00e0i ch\u00ednh), cho r\u1eb1ng, m\u1ee9c GTGC m\u00e0 B\u1ed9 T\u00e0i ch\u00ednh \u0111\u1ec1 xu\u1ea5t l\u00e0 kh\u00f4ng ph\u00f9 h\u1ee3p, ch\u01b0a \u00e1p d\u1ee5ng \u0111\u00e3 l\u1ed7i th\u1eddi. B\u1edfi l\u1ebd, khi CPI t\u0103ng 20% \u0111\u00e3 ph\u1ea3i \u0111i\u1ec1u ch\u1ec9nh m\u1ee9c GTGC, nh\u01b0ng hi\u1ec7n CPI \u0111\u00e3 t\u0103ng h\u01a1n 23% m\u1edbi \u0111i\u1ec1u ch\u1ec9nh, kh\u00f4ng c\u00f3 l\u1ee3i cho ng\u01b0\u1eddi ti\u00eau d\u00f9ng.<\/p>\n

Theo \u00f4ng Long, vi\u1ec7c \u00e1p d\u1ee5ng c\u00e1ch t\u00ednh GTGC nh\u01b0 hi\u1ec7n nay s\u1ebd kh\u00f3 tr\u00e1nh kh\u1ecfi chuy\u1ec7n ch\u00ednh s\u00e1ch kh\u00f4ng theo k\u1ecbp th\u1ef1c t\u1ebf \u0111\u1eddi s\u1ed1ng. Nguy\u00ean nh\u00e2n l\u00e0 do ngo\u00e0i y\u1ebfu t\u1ed1 v\u1ec1 CPI t\u0103ng th\u00ec nhu c\u1ea7u trong \u0111\u1eddi s\u1ed1ng sinh ho\u1ea1t c\u1ee7a ng\u01b0\u1eddi d\u00e2n ng\u00e0y c\u00e0ng t\u0103ng v\u00ec thu nh\u1eadp t\u0103ng. Do \u0111\u00f3, ngo\u00e0i y\u1ebfu t\u1ed1 gi\u00e1 c\u1ea3, m\u1ee9c GTGC ph\u1ea3i t\u00ednh theo bi\u1ebfn \u0111\u1ed9ng c\u1ee7a nhu c\u1ea7u \u0111\u1eddi s\u1ed1ng ng\u01b0\u1eddi d\u00e2n, ph\u1ea3i t\u0103ng t\u01b0\u01a1ng \u1ee9ng.<\/p>\n

Lu\u1eadt s\u01b0 Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c cho r\u1eb1ng, con s\u1ed1 CPI t\u0103ng tr\u00ean 20% m\u1edbi \u0111i\u1ec1u ch\u1ec9nh m\u1ee9c GTGC l\u00e0 qu\u00e1 cao v\u00e0 n\u00ean gi\u1ea3m xu\u1ed1ng. V\u00ec n\u1ebfu x\u1ea3y ra tr\u01b0\u1eddng h\u1ee3p l\u1ea1m ph\u00e1t ch\u1ec9 t\u0103ng g\u1ea7n 20% trong nhi\u1ec1u n\u0103m th\u00ec ng\u01b0\u1eddi n\u1ed9p thu\u1ebf s\u1ebd b\u1ecb thi\u1ec7t d\u00e0i h\u1ea1n trong su\u1ed1t qu\u00e3ng th\u1eddi gian n\u00e0y.<\/em><\/p>\n

Trao \u0111\u1ed5i v\u1ec1 vi\u1ec7c l\u00e0m sao \u0111\u1ec3 c\u00f3 \u0111\u01b0\u1ee3c m\u1ed9t m\u1ee9c thu\u1ebf h\u1ee3p l\u00fd cho ng\u01b0\u1eddi d\u00e2n, lu\u1eadt s\u01b0 Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c nh\u1ea5n m\u1ea1nh, c\u1ea7n c\u00f3 quan \u0111i\u1ec3m c\u1ea3i c\u00e1ch, thay \u0111\u1ed5i c\u01a1 b\u1ea3n Lu\u1eadt Thu\u1ebf TNCN, trong \u0111\u00f3, c\u1ea3i c\u00e1ch thu\u1ebf su\u1ea5t, b\u1eadc thu\u1ebf v\u00e0 GTGC \u0111\u1ec3 t\u00ednh s\u1ed1 ti\u1ec1n ph\u1ea3i n\u1ed9p h\u1ee3p l\u00fd. C\u1ee5 th\u1ec3, c\u1ea7n gi\u1ea3m 7 b\u1eadc xu\u1ed1ng c\u00f2n 4-5 b\u1eadc 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 1-2% s\u1ebd kh\u00f4ng c\u00f2n qu\u00e1 quan tr\u1ecdng vi\u1ec7c n\u00e2ng m\u1ee9c GTGC. Ngo\u00e0i ra, \u0111i\u1ec1u ch\u1ec9nh nh\u01b0 v\u1eady c\u00f3 th\u1ec3 gi\u1eef \u1ed5n \u0111\u1ecbnh Lu\u1eadt Thu\u1ebf TNCN h\u00e0ng ch\u1ee5c n\u0103m, cho d\u00f9 l\u1ea1m ph\u00e1t l\u1edbn, nh\u01b0ng v\u00ec m\u1ee9c \u0111\u1ed9 bi\u1ebfn \u0111\u1ed9ng th\u1ea5p n\u00ean s\u1ebd kh\u00f4ng b\u1ecb ph\u1ea3n \u0111\u1ed1i m\u1ea1nh m\u1ebd nh\u01b0 nh\u1eefng n\u0103m qua.<\/em><\/p>\n

B\u00ean c\u1ea1nh \u0111\u00f3 c\u0169ng c\u00f3 \u00fd ki\u1ebfn cho r\u1eb1ng, s\u1ef1 b\u1ea5t h\u1ee3p l\u00fd s\u1ebd c\u00e0ng gia t\u0103ng khi B\u1ed9 T\u00e0i ch\u00ednh qu\u00ean \u0111i\u1ec1u ch\u1ec9nh ng\u01b0\u1ee1ng ch\u1ecbu thu\u1ebf \u0111\u1ed1i v\u1edbi h\u1ed9 kinh doanh. Theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh, c\u00e1 nh\u00e2n kinh doanh c\u00f3 doanh thu t\u1eeb 100 tri\u1ec7u \u0111\u1ed3ng\/n\u0103m tr\u1edf l\u00ean s\u1ebd n\u1ed9p c\u00e1c lo\u1ea1i thu\u1ebf, ph\u00ed nh\u01b0 l\u1ec7 ph\u00ed m\u00f4n b\u00e0i, thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (GTGT), thu\u1ebf TNCN, thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t, thu\u1ebf t\u00e0i nguy\u00ean (n\u1ebfu c\u00f3), thu\u1ebf b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng (n\u1ebfu c\u00f3), ph\u00ed b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng khai th\u00e1c kho\u00e1ng s\u1ea3n (n\u1ebfu c\u00f3). M\u1ee9c doanh thu 100 tri\u1ec7u \u0111\u1ed3ng\/n\u0103m \u0111\u1ed1i v\u1edbi h\u1ed9 kinh doanh l\u00e0 qu\u00e1 th\u1ea5p, \u0111\u00e3 qu\u00e1 l\u1ed7i th\u1eddi t\u1eeb nhi\u1ec1u n\u0103m nay.<\/p>\n

M\u1ee9c GTGC \u0111\u01b0\u1ee3c ti\u1ebfp t\u1ee5c t\u0103ng l\u00ean trong th\u1eddi gian t\u1edbi m\u00e0 ch\u01b0a \u0111i\u1ec1u ch\u1ec9nh ng\u01b0\u1ee1ng ch\u1ecbu thu\u1ebf cho h\u1ed9 kinh doanh s\u1ebd c\u00e0ng th\u1ea5y r\u00f5 s\u1ef1 b\u1ea5t c\u1eadp trong ch\u00ednh s\u00e1ch thu\u1ebf. Do \u0111\u00f3, c\u1ea7n \u0111i\u1ec1u ch\u1ec9nh t\u0103ng ng\u01b0\u1ee1ng ch\u1ecbu thu\u1ebf c\u1ee7a h\u1ed9 kinh doanh.<\/p>\n

\u0110\u1ee9c Minh<\/strong><\/p>\n

————–<\/p>\n

N\u0103ng l\u01b0\u1ee3ng m\u1edbi (Kinh t\u1ebf) 14-3-2020:<\/em><\/strong><\/p>\n

https:\/\/petrotimes.vn\/chinh-sach-khong-theo-kip-thuc-te-566896.html<\/em><\/a><\/p>\n

(196\/1.61<\/em>2<\/em>)<\/em>","protected":false},"excerpt":{"rendered":"

(PT) – Ng\u00e0y 28-2-2020, B\u1ed9 T\u00e0i ch\u00ednh \u0111\u1ec1 xu\u1ea5t \u0111i\u1ec1u ch\u1ec9nh n\u00e2ng m\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh (GTGC) cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf t\u1eeb 9 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng l\u00ean 11 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng; ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c t\u1eeb 3,6 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng l\u00ean 4,4 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng. C\u00f3 \u00fd ki\u1ebfn cho r\u1eb1ng, \u0111i\u1ec1u ch\u1ec9nh m\u1ee9c GTGC l\u1ea7n n\u00e0y l\u00e0 \u0111\u1ec3 \u00e1p […]<\/p>\n","protected":false},"author":3,"featured_media":25003,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[17,26],"tags":[],"class_list":["post-25000","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-binh-luan-gop-y","category-legal-media"],"acf":[],"yoast_head":"\n2.486. 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