{"id":26610,"date":"2017-09-16T07:54:55","date_gmt":"2017-09-16T00:54:55","guid":{"rendered":"https:\/\/anvilaw.com\/vi\/?p=26610"},"modified":"2022-06-14T08:26:58","modified_gmt":"2022-06-14T01:26:58","slug":"1-519","status":"publish","type":"post","link":"https:\/\/anvilaw.com\/vi\/1-519\/","title":{"rendered":"1.519. \u0110\u1ec1 ngh\u1ecb \u0111\u00e1nh thu\u1ebf v\u1edbi l\u00e3i ti\u1ec1n g\u1eedi ti\u1ebft ki\u1ec7m c\u1ee7a ng\u01b0\u1eddi gi\u00e0u"},"content":{"rendered":"

(DT) – 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.<\/strong><\/p>\n

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\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<\/span>\u00a0(H\u00e0 N\u1ed9i) \u0111\u01b0\u1ee3c \u0111\u01b0a ra t\u1ea1i 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) v\u1eeba \u0111\u01b0\u1ee3c t\u1ed5 ch\u1ee9c m\u1edbi \u0111\u00e2y t\u1ea1i H\u00e0 N\u1ed9i.<\/p>\n

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<\/div>\n<\/div>\n<\/div>\n<\/figure>
Lu\u1eadt s\u01b0 Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c – Gi\u00e1m \u0111\u1ed1c C\u00f4ng ty Lu\u1eadt ANVI<\/span><\/figcaption><\/figure>\n

Theo l\u00fd gi\u1ea3i c\u1ee7a Lu\u1eadt s\u01b0 Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c: \u0110\u1ed1i v\u1edbi ng\u01b0\u1eddi g\u1eedi ti\u1ebft ki\u1ec7m ch\u1ec9 c\u00f3 v\u00e0i ch\u1ee5c tri\u1ec7u \u0111\u1ed3ng hay th\u1eadm ch\u00ed l\u00ean t\u1ef7 \u0111\u1ed3ng v\u1eabn kh\u00f4ng t\u00ednh l\u00e0 nhi\u1ec1u. Tuy nhi\u00ean v\u1edbi nh\u1eefng ng\u01b0\u1eddi g\u1eedi ti\u1ebft ki\u1ec7m l\u00ean m\u1ee9c h\u00e0ng ch\u1ee5c t\u1ec9 \u0111\u1ed3ng th\u00ec \u0111\u00f3 n\u00ean g\u1ecdi l\u00e0 ti\u1ec1n \u0111\u1ea7u t\u01b0 v\u00e0 ph\u1ea3i ch\u1ecbu thu\u1ebf.<\/p>\n

\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.<\/p>\n

Theo 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 th\u00ec 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.<\/p>\n

“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”, \u00f4ng \u0110\u1ee9c n\u00f3i.<\/p>\n

Lu\u1eadt s\u01b0 \u0110\u1ee9c c\u0169ng cho bi\u1ebft hi\u1ec7n c\u00f3 nhi\u1ec1u kho\u1ea3n thu nh\u1eadp t\u00ednh thu\u1ebf ri\u00eang, kh\u00f4ng t\u00ednh v\u00e0o thu nh\u1eadp chung nh\u01b0 b\u00e1n b\u1ea5t \u0111\u1ed9ng s\u1ea3n, ch\u1ee9ng kho\u00e1n,… Nh\u01b0ng thu nh\u1eadp v\u00e3ng lai t\u1eeb 2 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean th\u00ec l\u1ea1i ph\u1ea3i c\u1ed9ng d\u1ed3n c\u1ea3 n\u0103m \u0111\u1ec3 t\u00ednh thu\u1ebf, qu\u00e1 ph\u1ee9c t\u1ea1p, kh\u00f4ng \u0111\u01b0\u1ee3c bao nhi\u00eau.<\/p>\n

V\u00ec v\u1eady, theo \u00f4ng \u0110\u1ee9c, c\u1ea7n quy \u0111\u1ecbnh c\u00e1c kho\u1ea3n thu nh\u1eadp b\u1ea5t th\u01b0\u1eddng, nh\u1ea5t l\u00e0 c\u00e1c kho\u1ea3n nh\u1ecf l\u1ebb, t\u00ednh theo bi\u1ec3u thu\u1ebf ri\u00eang \u0111\u1ec3 \u0111\u1ee1 ph\u1ee9c t\u1ea1p, tr\u00e1nh t\u00ecnh tr\u1ea1ng hi\u1ec7n nay ph\u1ea3i theo d\u00f5i, t\u00ednh to\u00e1n, kh\u1ea5u tr\u1eeb m\u1ed7i kho\u1ea3n t\u1eeb 2 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean. Th\u1eadm ch\u00ed c\u00e1c kho\u1ea3n 500.000 \u0111\u1ed3ng kh\u00f4ng b\u1ecb kh\u1ea5u tr\u1eeb thu\u1ebf t\u1ea1i ngu\u1ed3n, nh\u01b0ng c\u0169ng v\u1eabn ph\u1ea3i c\u1ed9ng d\u1ed3n \u0111\u1ec3 quy\u1ebft to\u00e1n thu\u1ebf cu\u1ed1i n\u0103m.<\/p>\n

“Trong khi c\u00e1c kho\u1ea3n thu nh\u1eadp b\u1ea5t th\u01b0\u1eddng t\u1eeb nhu\u1eadn b\u00fat, nghi\u00ean c\u1ee9u khoa h\u1ecdc c\u00f3 th\u1ec3 ph\u1ea3i ch\u1ecbu thu\u1ebf 20 \u2013 30% (do \u0111\u00e3 c\u00f3 c\u00e1c kho\u1ea3n thu nh\u1eadp kh\u00e1c), th\u00ec thu\u1ebf thu nh\u1eadp \u0111\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n tr\u00fang th\u01b0\u1edfng hi\u1ec7n nay d\u00f9 h\u00e0ng tr\u0103m t\u1ef7 \u0111\u1ed3ng c\u0169ng ch\u1ec9 ph\u1ea3i n\u1ed9p 10% l\u00e0 qu\u00e1 b\u1ea5t c\u00f4ng. D\u1ef1 ki\u1ebfn s\u1eeda \u0111\u1ed5i bi\u1ec3u thu\u1ebf l\u0169y ti\u1ebfn t\u1eebng ph\u1ea7n \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u00ednh thu\u1ebf t\u1eeb tr\u00fang th\u01b0\u1edfng \u0111\u1ebfn 5 t\u1ef7 \u0111\u1ed3ng ch\u1ec9 ph\u1ea3i n\u1ed9p thu\u1ebf 10%, tr\u00ean 5 \u2013 10 t\u1ef7 \u0111\u1ed3ng l\u00e0 20% v\u00e0 tr\u00ean 10 t\u1ef7 \u0111\u1ed3ng l\u00e0 20% c\u0169ng v\u1eabn l\u00e0 qu\u00e1 b\u1ea5t h\u1ee3p l\u00fd”, Lu\u1eadt s\u01b0 \u0110\u1ee9c n\u00eau quan \u0111i\u1ec3m.<\/p>\n

V\u1ec1 \u0111\u1ec1 xu\u1ea5t \u0111\u00e1nh thu\u1ebf \u0111\u1ed1i v\u1edbi ti\u1ec1n g\u1eedi ti\u1ebft ki\u1ec7m, 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 \u0111\u00e3 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. \u0110\u00e1nh thu\u1ebf thu nh\u1eadp tr\u00ean ti\u1ec1n l\u00e3i t\u1eeb nh\u1eefng kho\u1ea3ng g\u1eedi ti\u1ebft ki\u1ec7m \u0111\u1ec3 chuy\u1ec3n h\u01b0\u1edbng d\u00f2ng ti\u1ec1n v\u00e0o kinh doanh, \u0111\u1ea7u t\u01b0 ng\u0103n ch\u1eb7n d\u00f2ng ti\u1ec1n tr\u00fa ng\u1ee5 \u1edf ng\u00e2n h\u00e0ng.<\/p>\n

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 v\u00e0 s\u1ed1 ti\u1ec1n tr\u00ean qu\u00e1 th\u1ea5p.<\/p>\n

\u0110\u1ec1 xu\u1ea5t c\u1ee7a Lu\u1eadt s\u01b0 Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c l\u1ea7n n\u00e0y, s\u1ed1 l\u00e3i ti\u1ec1n g\u1eedi c\u0103n c\u1ee9 v\u00e0o 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 s\u1ed1 l\u00e3i c\u1ee7a ng\u01b0\u1eddi g\u1eedi ti\u1ec1n g\u1ea5p \u0111\u00f4i m\u1ee9c thu\u1ebf n\u00e0y m\u1edbi ch\u1ecbu xem x\u00e9t \u0111\u00e1nh thu\u1ebf.<\/p>\n<\/div>\n

Nguy\u1ec5n Tuy\u1ec1n<\/strong><\/p>\n

——————<\/p>\n

D\u00e2n tr\u00ed (Kinh doanh) 16-9-2017:<\/em><\/strong><\/p>\n

http:\/\/dantri.com.vn\/kinh-doanh\/de-nghi-danh-thue-voi-lai-tien-gui-tiet-kiem-cua-nguoi-giau-20170916101226714.htm<\/a><\/em><\/p>\n

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

(DT) – 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 […]<\/p>\n","protected":false},"author":10,"featured_media":26237,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[17,26],"tags":[],"class_list":["post-26610","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-binh-luan-gop-y","category-legal-media"],"acf":[],"yoast_head":"\n1.519. \u0110\u1ec1 ngh\u1ecb \u0111\u00e1nh thu\u1ebf v\u1edbi l\u00e3i ti\u1ec1n g\u1eedi ti\u1ebft ki\u1ec7m c\u1ee7a ng\u01b0\u1eddi gi\u00e0u - 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\/1-519\/\" \/>\n<meta property=\"og:locale\" content=\"vi_VN\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"[:vi]1.519. \u0110\u1ec1 ngh\u1ecb \u0111\u00e1nh thu\u1ebf v\u1edbi l\u00e3i ti\u1ec1n g\u1eedi ti\u1ebft ki\u1ec7m c\u1ee7a ng\u01b0\u1eddi gi\u00e0u[:] - ANVI Law Firm\" \/>\n<meta property=\"og:description\" content=\"(DT) – 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. 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