{"id":26545,"date":"2018-05-16T15:31:53","date_gmt":"2018-05-16T08:31:53","guid":{"rendered":"https:\/\/anvilaw.com\/vi\/?p=26545"},"modified":"2022-06-13T15:35:25","modified_gmt":"2022-06-13T08:35:25","slug":"1-827-gui-tiet-kiem-lay-lai-cung-lo-phai-nop-thue-thu-nhap-bo-tai-chinh-noi-gi","status":"publish","type":"post","link":"https:\/\/anvilaw.com\/vi\/1-827-gui-tiet-kiem-lay-lai-cung-lo-phai-nop-thue-thu-nhap-bo-tai-chinh-noi-gi\/","title":{"rendered":"1.827. G\u1eedi ti\u1ebft ki\u1ec7m l\u1ea5y l\u00e3i c\u0169ng lo ph\u1ea3i n\u1ed9p thu\u1ebf thu nh\u1eadp: B\u1ed9 T\u00e0i ch\u00ednh n\u00f3i g\u00ec?"},"content":{"rendered":"<strong>(DT) &#8211; B\u1ed9 T\u00e0i ch\u00ednh cho r\u1eb1ng, th\u1ef1c t\u1ebf c\u00e1c n\u0103m qua, l\u00e3i ti\u1ec1n g\u1eedi ti\u1ebft ki\u1ec7m c\u0169ng ch\u1ec9 b\u00f9 \u0111\u1eafp \u0111\u1ee7 tr\u01b0\u1ee3t gi\u00e1. Do v\u1eady, tr\u01b0\u1edbc m\u1eaft ch\u01b0a n\u00ean thu thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n.<\/strong><br \/>\n<em><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-medium wp-image-26450 img-fluid img-fluid\" src=\"https:\/\/anvilaw.com\/wp-content\/uploads\/2022\/06\/042829138071-450x281.jpg\" alt=\"\" width=\"450\" height=\"281\" srcset=\"https:\/\/anvilaw.com\/wp-content\/uploads\/2022\/06\/042829138071-450x281.jpg 450w, https:\/\/anvilaw.com\/wp-content\/uploads\/2022\/06\/042829138071.jpg 460w\" sizes=\"auto, (max-width: 450px) 100vw, 450px\" \/><\/em><\/p>\n<p><em>Th\u1ef1c t\u1ebf c\u00e1c n\u0103m qua, l\u00e3i ti\u1ec1n g\u1eedi ti\u1ebft ki\u1ec7m c\u0169ng ch\u1ec9 b\u00f9 \u0111\u1eafp \u0111\u1ee7 tr\u01b0\u1ee3t gi\u00e1.<\/em><\/p>\n<p><em>Li\u00ean quan t\u1edbi ki\u1ebfn ngh\u1ecb c\u1ee7a c\u1eed tri t\u1ec9nh \u0110\u1ed3ng Nai v\u1ec1 vi\u1ec7c kh\u00f4ng n\u00ean th\u1ef1c hi\u1ec7n \u0111\u00e1nh thu\u1ebf l\u00e3i ti\u1ec1n g\u1eedi ti\u1ebft ki\u1ec7m, B\u1ed9 T\u00e0i ch\u00ednh cho bi\u1ebft, th\u1eddi gian v\u1eeba qua, b\u00e1o ch\u00ed c\u00f3 \u0111\u0103ng t\u1ea3i \u00fd ki\u1ebfn c\u1ee7a lu\u1eadt s\u01b0 Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c \u0111\u1ec1 xu\u1ea5t m\u1edf r\u1ed9ng c\u01a1 s\u1edf thu\u1ebf b\u1eb1ng c\u00e1ch \u0111\u00e1nh thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n (TNCN) \u0111\u1ed1i v\u1edbi l\u00e3i ti\u1ec1n g\u1eedi ti\u1ebft ki\u1ec7m \u0111\u1ed1i v\u1edbi nh\u00f3m c\u00e1 nh\u00e2n c\u00f3 thu nh\u1eadp t\u1eeb l\u00e3i ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng l\u1edbn.<\/em><\/p>\n<p>&#8220;Vi\u1ec7c \u0111\u00e1nh thu\u1ebf \u0111\u1ed1i v\u1edbi l\u00e3i ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng \u0111\u1ec3 \u0111\u1ea3m c\u00f4ng b\u1eb1ng v\u1edbi thu nh\u1eadp t\u1eeb \u0111\u1ea7u t\u01b0 v\u1ed1n v\u00e0o c\u00e1c doanh nghi\u1ec7p hi\u1ec7n nay c\u0169ng \u0111ang thu thu\u1ebf TNCN (5%), \u0111\u1ed3ng th\u1eddi t\u0103ng thu ng\u00e2n s\u00e1ch. Tuy nhi\u00ean, qua theo d\u00f5i ph\u1ea3n h\u1ed3i, d\u01b0 lu\u1eadn hi\u1ec7n nay c\u0169ng ch\u01b0a \u0111\u1ed3ng t\u00ecnh v\u1edbi vi\u1ec7c thu thu\u1ebf TNCN \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb l\u00e3i ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng&#8221;, B\u1ed9 T\u00e0i ch\u00ednh cho bi\u1ebft.<\/p>\n<p>Theo B\u1ed9 T\u00e0i ch\u00ednh, Lu\u1eadt thu\u1ebf TNCN hi\u1ec7n h\u00e0nh quy \u0111\u1ecbnh mi\u1ec5n thu\u1ebf TNCN \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb l\u00e3i ti\u1ec1n g\u1eedi t\u1ea1i t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng. Vi\u1ec7c mi\u1ec5n thu\u1ebf TNCN nh\u1eb1m khuy\u1ebfn kh\u00edch c\u00e1 nh\u00e2n kh\u00f4ng c\u00f3 nhu c\u1ea7u \u0111\u1ea7u t\u01b0 tr\u1ef1c ti\u1ebfp v\u00e0o s\u1ea3n xu\u1ea5t, kinh doanh g\u1eedi ti\u1ec1n ti\u1ebft ki\u1ec7m qua ng\u00e2n h\u00e0ng &#8211; l\u00e0 k\u00eanh huy \u0111\u1ed9ng v\u1ed1n quan tr\u1ecdng cho n\u1ec1n kinh t\u1ebf.<\/p>\n<p>B\u1ed9 T\u00e0i ch\u00ednh cho r\u1eb1ng, \u0111\u00e2y c\u0169ng l\u00e0 ch\u00ednh s\u00e1ch ph\u00fac l\u1ee3i \u0111\u1ed1i v\u1edbi c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng c\u00f3 kh\u1ea3 n\u0103ng lao \u0111\u1ed9ng (ng\u01b0\u1eddi v\u1ec1 h\u01b0u, ng\u01b0\u1eddi t\u00e0n t\u1eadt&#8230;) c\u00f3 ngu\u1ed3n ti\u1ec1n nh\u00e0n r\u1ed7i g\u1eedi v\u00e0o ng\u00e2n h\u00e0ng \u0111\u1ec3 l\u0129nh l\u00e3i. Th\u1ef1c t\u1ebf c\u00e1c n\u0103m qua, l\u00e3i ti\u1ec1n g\u1eedi ti\u1ebft ki\u1ec7m c\u0169ng ch\u1ec9 b\u00f9 \u0111\u1eafp \u0111\u1ee7 tr\u01b0\u1ee3t gi\u00e1. Do v\u1eady, tr\u01b0\u1edbc m\u1eaft ch\u01b0a n\u00ean thu thu\u1ebf TNCN.<\/p>\n<p><em>\u0110\u1ec1 ngh\u1ecb \u0111\u00e1nh thu\u1ebf v\u00e0o kho\u1ea3n ti\u1ec1n l\u00e3i, ti\u1ec1n g\u1eedi ti\u1ebft ki\u1ec7m c\u1ee7a Lu\u1eadt s\u01b0 Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c, Gi\u00e1m \u0111\u1ed1c C\u00f4ng ty Lu\u1eadt ANVI (H\u00e0 N\u1ed9i) \u0111\u01b0\u1ee3c \u0111\u01b0a ra t\u1ea1i m\u1ed9t H\u1ed9i th\u1ea3o g\u00f3p \u00fd s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0110i\u1ec1u c\u1ee7a 5 Lu\u1eadt thu\u1ebf nh\u01b0 Gi\u00e1 tr\u1ecb gia t\u0103ng (VAT), Thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t (TT\u0110B) \u0111\u01b0\u1ee3c t\u1ed5 ch\u1ee9c h\u1ed3i cu\u1ed1i n\u0103m ngo\u00e1i.<\/em><\/p>\n<p><em>Theo l\u00fd gi\u1ea3i c\u1ee7a Lu\u1eadt s\u01b0 Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c, v\u1edbi nh\u1eefng ng\u01b0\u1eddi g\u1eedi ti\u1ebft ki\u1ec7m l\u00ean m\u1ee9c h\u00e0ng ch\u1ee5c t\u1ef7 \u0111\u1ed3ng th\u00ec n\u00ean g\u1ecdi l\u00e0 ti\u1ec1n \u0111\u1ea7u t\u01b0 v\u00e0 ph\u1ea3i ch\u1ecbu thu\u1ebf.<\/em><\/p>\n<p><em>\u00d4ng \u0110\u1ee9c l\u00fd gi\u1ea3i, theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh, m\u1ee9c thu\u1ebf kh\u1edfi \u0111i\u1ec3m ch\u1ecbu thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n (TNCN) l\u00e0 108 tri\u1ec7u \u0111\u1ed3ng\/n\u0103m. N\u1ebfu m\u1ed9t c\u00e1 nh\u00e2n c\u00f3 ti\u1ec1n l\u00e3i g\u1eedi ti\u1ebft ki\u1ec7m h\u1eb1ng n\u0103m l\u00ean h\u01a1n g\u1ea5p 2 m\u1ee9c thu nh\u1eadp ch\u1ecbu thu\u1ebf quy \u0111\u1ecbnh hi\u1ec7n nay th\u00ec \u0111\u00e2y l\u00e0 kho\u1ea3n ti\u1ec1n l\u1edbn v\u00e0 c\u1ea7n ph\u1ea3i ch\u1ecbu thu\u1ebf thu nh\u1eadp.<\/em><\/p>\n<p><em>V\u1ecb lu\u1eadt s\u01b0 t\u1eebng nhi\u1ec1u n\u0103m l\u00e0m vi\u1ec7c trong l\u0129nh v\u1ef1c ng\u00e2n h\u00e0ng cho r\u1eb1ng, 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 cao h\u01a1n 200 tri\u1ec7u \u0111\u1ed3ng th\u00ec c\u1ea7n ph\u1ea3i x\u00e9t v\u00e0o di\u1ec7n ch\u1ecbu thu\u1ebf. Hi\u1ec7n v\u1edbi m\u1ee9c l\u00e3i su\u1ea5t cho vay hi\u1ec7n kho\u1ea3ng 7%\/n\u0103m, \u0111\u1ec3 c\u00f3 s\u1ed1 ti\u1ec1n l\u00e3i 200 tri\u1ec7u \u0111\u1ed3ng\/n\u0103m, ng\u01b0\u1eddi cho vay ti\u1ec1n s\u1ebd g\u1eedi ng\u00e2n h\u00e0ng kho\u1ea3ng 3 t\u1ef7 \u0111\u1ed3ng tr\u1edf l\u00ean.<\/em><\/p>\n<p><em>&#8220;Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u0111\u1ed1i v\u1edbi thu nh\u1eadp b\u1ea5t th\u01b0\u1eddng, c\u1ea7n t\u00ednh theo t\u1eebng kho\u1ea3n thu nh\u1eadp, kh\u00f4ng c\u1ed9ng d\u1ed3n, tr\u00e1nh ph\u1ee9c t\u1ea1p, thu kh\u00f4ng \u0111\u01b0\u1ee3c bao nhi\u00eau&#8221;, \u00f4ng \u0110\u1ee9c n\u00f3i.<\/em><\/p>\n<p>Tr\u01b0\u1edbc \u0111\u00f3, t\u1eeb n\u0103m 2013 Ch\u1ee7 t\u1ecbch Hi\u1ec7p h\u1ed9i B\u1ea5t \u0111\u1ed9ng s\u1ea3n TP.HCM (HoREA) \u00f4ng L\u00ea Ho\u00e0ng Ch\u00e2u t\u1eebng c\u00f3 \u0111\u1ec1 xu\u1ea5t \u0111\u00e1nh thu\u1ebf thu nh\u1eadp v\u00e0o kho\u1ea3n ti\u1ec1n l\u00e3i t\u1eeb t\u00e0i kho\u1ea3n ti\u1ebft ki\u1ec7m tr\u00ean 500 tri\u1ec7u \u0111\u1ed3ng c\u1ee7a ng\u01b0\u1eddi d\u00e2n. H\u1ed3i n\u0103m 2006, m\u1ed9t d\u1ef1 th\u1ea3o Lu\u1eadt thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n c\u0169ng \u0111\u01b0a ra \u0111\u1ec1 xu\u1ea5t t\u01b0\u01a1ng t\u1ef1.<\/p>\n<p>Tuy nhi\u00ean, \u00fd ki\u1ebfn n\u00e0y \u0111\u00e3 b\u1ecb d\u01b0 lu\u1eadn ph\u1ea3n \u0111\u1ed1i, nhi\u1ec1u chuy\u00ean gia kh\u00f4ng t\u00e1n th\u00e0nh b\u1edfi ch\u01b0a \u0111\u1ee7 c\u0103n c\u1ee9 thuy\u1ebft ph\u1ee5c.<\/p>\n<p><strong>Ph\u01b0\u01a1ng Dung<\/strong><\/p>\n<p>&#8212;&#8212;&#8212;&#8212;-<\/p>\n<p><strong><em>D\u00e2n tr\u00ed (Kinh doanh) 16-5-2018:<\/em><\/strong><\/p>\n<p><a href=\"http:\/\/dantri.com.vn\/kinh-doanh\/gui-tiet-kiem-lay-lai-cung-lo-phai-nop-thue-thu-nhap-bo-tai-chinh-noi-gi-20180515152315867.htm\"><em>http:\/\/dantri.com.vn\/kinh-doanh\/gui-tiet-kiem-lay-lai-cung-lo-phai-nop-thue-thu-nhap-bo-tai-chinh-noi-gi-20180515152315867.htm<\/em><\/a><\/p>\n<p><em>(346\/719)<\/em>","protected":false},"excerpt":{"rendered":"<p>(DT) &#8211; B\u1ed9 T\u00e0i ch\u00ednh cho r\u1eb1ng, th\u1ef1c t\u1ebf c\u00e1c n\u0103m qua, l\u00e3i ti\u1ec1n g\u1eedi ti\u1ebft ki\u1ec7m c\u0169ng ch\u1ec9 b\u00f9 \u0111\u1eafp \u0111\u1ee7 tr\u01b0\u1ee3t gi\u00e1. Do v\u1eady, tr\u01b0\u1edbc m\u1eaft ch\u01b0a n\u00ean thu thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n. Th\u1ef1c t\u1ebf c\u00e1c n\u0103m qua, l\u00e3i ti\u1ec1n g\u1eedi ti\u1ebft ki\u1ec7m c\u0169ng ch\u1ec9 b\u00f9 \u0111\u1eafp \u0111\u1ee7 tr\u01b0\u1ee3t gi\u00e1. Li\u00ean quan [&hellip;]<\/p>\n","protected":false},"author":3,"featured_media":26450,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[17,26],"tags":[],"class_list":["post-26545","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 v26.9 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>1.827. G\u1eedi ti\u1ebft ki\u1ec7m l\u1ea5y l\u00e3i c\u0169ng lo ph\u1ea3i n\u1ed9p thu\u1ebf thu nh\u1eadp: B\u1ed9 T\u00e0i ch\u00ednh n\u00f3i g\u00ec? - 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\/vi\/1-827-gui-tiet-kiem-lay-lai-cung-lo-phai-nop-thue-thu-nhap-bo-tai-chinh-noi-gi\/\" \/>\n<meta property=\"og:locale\" content=\"vi_VN\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"[:vi]1.827. 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