{"id":26428,"date":"2017-09-15T13:23:44","date_gmt":"2017-09-15T06:23:44","guid":{"rendered":"https:\/\/anvilaw.com\/vi\/?p=26428"},"modified":"2022-06-13T13:52:52","modified_gmt":"2022-06-13T06:52:52","slug":"1-507-lai-de-xuat-danh-thue-lai-tien-gui-tiet-kiem","status":"publish","type":"post","link":"https:\/\/anvilaw.com\/vi\/1-507-lai-de-xuat-danh-thue-lai-tien-gui-tiet-kiem\/","title":{"rendered":"1.507. L\u1ea1i \u0111\u1ec1 xu\u1ea5t \u0111\u00e1nh thu\u1ebf l\u00e3i ti\u1ec1n g\u1eedi ti\u1ebft ki\u1ec7m"},"content":{"rendered":"<p class=\"description\"><strong>(VNE) &#8211; Lu\u1eadt s\u01b0 Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c cho r\u1eb1ng thu nh\u1eadp t\u1eeb ti\u1ebft ki\u1ec7m m\u00e0 t\u1edbi v\u00e0i tr\u0103m tri\u1ec7u \u0111\u1ed3ng n\u00ean g\u1ecdi l\u00e0 \u0111\u1ea7u t\u01b0 v\u00e0 ph\u1ea3i n\u1ed9p thu\u1ebf thu nh\u1eadp.<\/strong><\/p>\n<article class=\"fck_detail \">\n<p class=\"Normal\">Ki\u1ebfn ngh\u1ecb \u0111\u00e1nh thu\u1ebf v\u1edbi c\u00e1c kho\u1ea3n l\u00e3i t\u1eeb ti\u1ec1n g\u1eedi c\u1ee7a c\u00e1 nh\u00e2n v\u1eeba \u0111\u01b0\u1ee3c Lu\u1eadt s\u01b0 Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c (Gi\u00e1m \u0111\u1ed1c C\u00f4ng ty Lu\u1eadt <span style=\"color: #713817\">ANVI<\/span>) \u0111\u01b0a ra v\u1edbi B\u1ed9 T\u00e0i ch\u00ednh t\u1ea1i H\u1ed9i th\u1ea3o l\u1ea5y \u00fd ki\u1ebfn s\u1eeda 5 Lu\u1eadt do VCCI t\u1ed5 ch\u1ee9c m\u1edbi \u0111\u00e2y.<\/p>\n<p class=\"Normal\">Theo \u00f4ng \u0110\u1ee9c, c\u1ea7n ph\u1ea3i quy \u0111\u1ecbnh th\u00eam vi\u1ec7c \u0111\u00e1nh thu\u1ebf \u0111\u1ed1i v\u1edbi ti\u1ec1n g\u1eedi n\u00f3i chung, ti\u1ec1n g\u1eedi ti\u1ebft ki\u1ec7m n\u00f3i ri\u00eang t\u1ea1i c\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng khi v\u01b0\u1ee3t m\u1ed9t m\u1ee9c nh\u1ea5t \u0111\u1ecbnh. V\u00ed d\u1ee5 theo \u00f4ng, n\u1ebfu thu nh\u1eadp t\u1eeb l\u00e3i ti\u1ebft ki\u1ec7m cao h\u01a1n hai l\u1ea7n m\u1ee9c thu\u1ebf kh\u1edfi \u0111i\u1ec3m (t\u00ednh theo n\u0103m) c\u1ee7a thu nh\u1eadp c\u00e1 nh\u00e2n t\u00ednh thu\u1ebf.<\/p>\n<figure class=\"tplCaption action_thumb_added\" data-size=\"js\">\n<div class=\"fig-picture\"><img loading=\"lazy\" decoding=\"async\" class=\"lazy lazied\" src=\"https:\/\/i1-kinhdoanh.vnecdn.net\/2017\/09\/15\/ngan-hang-12-aq500-9952-1505433843.jpg?w=680&amp;h=0&amp;q=100&amp;dpr=1&amp;fit=crop&amp;s=y0TGAxIrEu9JQwafiIaEuw\" alt=\"lai-de-xuat-danh-thue-lai-tien-gui-tiet-kiem\" width=\"721\" height=\"480\" data-src=\"https:\/\/i1-kinhdoanh.vnecdn.net\/2017\/09\/15\/ngan-hang-12-aq500-9952-1505433843.jpg?w=680&amp;h=0&amp;q=100&amp;dpr=1&amp;fit=crop&amp;s=y0TGAxIrEu9JQwafiIaEuw\" data-ll-status=\"loaded\" \/><\/div><figcaption>\n<p class=\"Image\"><em>Theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh, l\u00e3i ti\u1ec1n g\u1eedi c\u1ee7a doanh nghi\u1ec7p m\u1edbi ph\u1ea3i n\u1ed9p thu\u1ebf thu nh\u1eadp trong khi c\u00e1 nh\u00e2n th\u00ec kh\u00f4ng. \u1ea2nh:\u00a0A.Q.<\/em><\/p>\n<\/figcaption><\/figure>\n<p class=\"Normal\">Theo quy \u0111\u1ecbnh hi\u1ec7n nay, m\u1ee9c thu\u1ebf kh\u1edfi \u0111i\u1ec3m ch\u1ecbu thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n (t\u00ednh theo n\u0103m) l\u00e0 108 tri\u1ec7u \u0111\u1ed3ng. Nh\u01b0 v\u1eady, n\u1ebfu m\u1ed9t kho\u1ea3n l\u00e3i t\u1eeb ti\u1ec1n g\u1eedi ti\u1ebft ki\u1ec7m c\u1ee7a m\u1ed9t c\u00e1 nh\u00e2n t\u1edbi h\u01a1n 200 tri\u1ec7u \u0111\u1ed3ng, theo Lu\u1eadt s\u01b0 Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c, c\u1ea7n ph\u1ea3i v\u00e0o di\u1ec7n n\u1ed9p thu\u1ebf.<\/p>\n<p class=\"Normal\">&#8220;L\u00e2u nay ch\u00fang ta \u0111\u00e3 qu\u00e1 y\u00eau chi\u1ec1u ng\u00e0nh ng\u00e2n h\u00e0ng. Nhi\u1ec1u ng\u01b0\u1eddi thu nh\u1eadp t\u1eeb ti\u1ebft ki\u1ec7m ng\u00e2n h\u00e0ng t\u1edbi hai tr\u0103m tri\u1ec7u \u0111\u1ed3ng th\u00ec nh\u01b0 v\u1eady ph\u1ea3i g\u1ecdi l\u00e0 \u0111\u1ea7u t\u01b0 r\u1ed3i&#8221;, \u00f4ng \u0110\u1ee9c n\u00f3i.<\/p>\n<p class=\"Normal\">Hi\u1ec7n g\u1eedi ti\u1ebft ki\u1ec7m t\u1ea1i ng\u00e2n h\u00e0ng \u0111ang \u0111\u01b0\u1ee3c xem l\u00e0 m\u1ed9t trong nh\u1eefng k\u00eanh gi\u00fap &#8220;ti\u1ec1n \u0111\u1ebb ra ti\u1ec1n&#8221; an to\u00e0n v\u00e0 hi\u1ec7u qu\u1ea3 c\u1ee7a ng\u01b0\u1eddi d\u00e2n. L\u00e3i su\u1ea5t huy \u0111\u1ed9ng k\u1ef3 h\u1ea1n m\u1ed9t n\u0103m hi\u1ec7n kho\u1ea3ng 6-7% m\u1ed9t n\u0103m. \u0110\u1ec3 thu v\u1ec1 kho\u1ea3n l\u00e3i 200 tri\u1ec7u \u0111\u1ed3ng m\u1ed9t n\u0103m t\u1eeb ti\u1ec1n ti\u1ebft ki\u1ec7m, kh\u00e1ch h\u00e0ng ph\u1ea3i m\u1edf s\u1ed5 gi\u00e1 tr\u1ecb kho\u1ea3ng g\u1ea7n 3 t\u1ef7 \u0111\u1ed3ng.<\/p>\n<p class=\"Normal\">Theo quy \u0111\u1ecbnh hi\u1ec7n nay, ch\u1ec9 thu nh\u1eadp t\u1eeb l\u00e3i ti\u1ec1n g\u1eedi c\u1ee7a c\u00f4ng ty, doanh nghi\u1ec7p m\u1edbi b\u1ecb t\u00ednh thu\u1ebf thu nh\u1eadp.<\/p>\n<p class=\"Normal\">\u0110\u00e2y c\u0169ng kh\u00f4ng ph\u1ea3i l\u1ea7n \u0111\u1ea7u ti\u00ean \u0111\u1ec1 xu\u1ea5t \u0111\u00e1nh thu\u1ebf l\u00e3i ti\u1ec1n g\u1eedi ti\u1ebft ki\u1ec7m \u0111\u01b0\u1ee3c \u0111\u01b0a ra. N\u0103m 2013, Hi\u1ec7p h\u1ed9i B\u1ea5t \u0111\u1ed9ng s\u1ea3n TP HCM t\u1eebng \u0111\u01b0a ra \u0111\u1ec1 xu\u1ea5t \u0111\u00e1nh thu\u1ebf thu nh\u1eadp v\u1edbi nh\u1eefng kho\u1ea3n ti\u1ec1n g\u1eedi ti\u1ebft ki\u1ec7m tr\u00ean 500 tri\u1ec7u \u0111\u1ed3ng \u0111\u1ec3 khuy\u1ebfn kh\u00edch d\u00f2ng ti\u1ec1n \u0111\u01b0a v\u00e0o s\u1ea3n xu\u1ea5t, kinh doanh. Tuy nhi\u00ean, ngay sau \u0111\u00f3, \u0111\u1ec1 xu\u1ea5t n\u00e0y v\u1ea5p ph\u1ea3i s\u1ef1 ph\u1ea3n \u0111\u1ed1i m\u1ea1nh m\u1ebd.<\/p>\n<p class=\"Normal\"><strong>B\u00ean c\u1ea1nh ki\u1ebfn ngh\u1ecb v\u1ec1 t\u00ednh thu\u1ebf c\u00e1c thu nh\u1eadp t\u1eeb ti\u1ec1n g\u1eedi,<\/strong>\u00a0\u00f4ng Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c c\u0169ng cho r\u1eb1ng B\u1ed9 T\u00e0i ch\u00ednh n\u00ean gi\u1ea3m 7 m\u1ee9c thu\u1ebf su\u1ea5t thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n hi\u1ec7n h\u00e0nh v\u00e0 5 m\u1ee9c theo \u0111\u1ec1 xu\u1ea5t m\u1edbi s\u1eeda \u0111\u1ed5i xu\u1ed1ng ch\u1ec9 c\u00f2n m\u1ee9c (5%, 10% v\u00e0 20%). \u0110\u1ed3ng th\u1eddi, \u00f4ng ki\u1ebfn ngh\u1ecb n\u00ean gi\u1ea3m m\u1ee9c thu\u1ebf su\u1ea5t cao nh\u1ea5t 35% xu\u1ed1ng b\u1eb1ng m\u1ee9c thu\u1ebf su\u1ea5t thu nh\u1eadp doanh nghi\u1ec7p 20%.<\/p>\n<p class=\"Normal\">T\u1ea1i h\u1ed9i th\u1ea3o l\u1ea5y \u00fd ki\u1ebfn c\u1ee7a VCCI, nhi\u1ec1u chuy\u00ean gia kh\u00e1c c\u0169ng nh\u00ecn nh\u1eadn \u0111\u00e3 \u0111\u1ebfn l\u00fac c\u01a1 quan so\u1ea1n th\u1ea3o c\u1ea7n thay \u0111\u1ed5i m\u1ee9c kh\u1edfi \u0111i\u1ec3m ph\u1ea3i ch\u1ecbu thu\u1ebf thu nh\u1eadp c\u0169ng nh\u01b0 m\u1ee9c t\u00ednh gi\u1ea3m tr\u1eeb gia c\u1ea3nh. Theo quy \u0111\u1ecbnh hi\u1ec7n nay, m\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh khi x\u00e1c \u0111\u1ecbnh thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n l\u00e0 9 tri\u1ec7u \u0111\u1ed3ng (cho b\u1ea3n th\u00e2n) v\u00e0 3,6 tri\u1ec7u \u0111\u1ed3ng (cho ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c). C\u00f4ng ty EY Vi\u1ec7t Nam cho r\u1eb1ng m\u1ee9c gi\u1ea3m tr\u1eeb n\u00e0y l\u00e0 qu\u00e1 \u00edt trong b\u1ed1i c\u1ea3nh gi\u00e1 c\u1ea3 hi\u1ec7n nay. Theo b\u00e0 Nguy\u1ec5n Thu Trang &#8211; \u0110\u1ea1i di\u1ec7n EY Vi\u1ec7t Nam, c\u1ea7n c\u00f3 m\u1ed9t c\u01a1 ch\u1ebf m\u1edf \u0111\u1ec3 khi gi\u00e1 c\u1ea3 leo thang, Ch\u00ednh ph\u1ee7 c\u00f3 quy\u1ec1n thay \u0111\u1ed5i m\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh cho ph\u00f9 h\u1ee3p thay v\u00ec l\u1ea1i ph\u1ee5 thu\u1ed9c ch\u1edd s\u1eeda Lu\u1eadt.<\/p>\n<\/article>\n<p><strong>Thanh Thanh Lan<\/strong><\/p>\n<p>&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;<\/p>\n<p><strong><em>VNExpress (Kinh doanh) 15-9-2017:<\/em><\/strong><\/p>\n<p><em><a href=\"https:\/\/kinhdoanh.vnexpress.net\/tin-tuc\/ebank\/ngan-hang\/lai-de-xuat-danh-thue-lai-tien-gui-tiet-kiem-3641609.html\">https:\/\/kinhdoanh.vnexpress.net\/tin-tuc\/ebank\/ngan-hang\/lai-de-xuat-danh-thue-lai-tien-gui-tiet-kiem-3641609.html<\/a><\/em><\/p>\n<p><em>(398\/654)<\/em>","protected":false},"excerpt":{"rendered":"<p>(VNE) &#8211; Lu\u1eadt s\u01b0 Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c cho r\u1eb1ng thu nh\u1eadp t\u1eeb ti\u1ebft ki\u1ec7m m\u00e0 t\u1edbi v\u00e0i tr\u0103m tri\u1ec7u \u0111\u1ed3ng n\u00ean g\u1ecdi l\u00e0 \u0111\u1ea7u t\u01b0 v\u00e0 ph\u1ea3i n\u1ed9p thu\u1ebf thu nh\u1eadp. Ki\u1ebfn ngh\u1ecb \u0111\u00e1nh thu\u1ebf v\u1edbi c\u00e1c kho\u1ea3n l\u00e3i t\u1eeb ti\u1ec1n g\u1eedi c\u1ee7a c\u00e1 nh\u00e2n v\u1eeba \u0111\u01b0\u1ee3c Lu\u1eadt s\u01b0 Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c (Gi\u00e1m \u0111\u1ed1c C\u00f4ng [&hellip;]<\/p>\n","protected":false},"author":10,"featured_media":26443,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[17,26],"tags":[],"class_list":["post-26428","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-binh-luan-gop-y","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>1.507. L\u1ea1i \u0111\u1ec1 xu\u1ea5t \u0111\u00e1nh thu\u1ebf l\u00e3i ti\u1ec1n g\u1eedi ti\u1ebft ki\u1ec7m - 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\/en\/1-507-lai-de-xuat-danh-thue-lai-tien-gui-tiet-kiem\/\" \/>\n<meta property=\"og:locale\" content=\"vi_VN\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"[:vi]1.507. L\u1ea1i \u0111\u1ec1 xu\u1ea5t \u0111\u00e1nh thu\u1ebf l\u00e3i ti\u1ec1n g\u1eedi ti\u1ebft ki\u1ec7m[:] - ANVI Law Firm\" \/>\n<meta property=\"og:description\" content=\"(VNE) &#8211; Lu\u1eadt s\u01b0 Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c cho r\u1eb1ng thu nh\u1eadp t\u1eeb ti\u1ebft ki\u1ec7m m\u00e0 t\u1edbi v\u00e0i tr\u0103m tri\u1ec7u \u0111\u1ed3ng n\u00ean g\u1ecdi l\u00e0 \u0111\u1ea7u t\u01b0 v\u00e0 ph\u1ea3i n\u1ed9p thu\u1ebf thu nh\u1eadp. 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