{"id":26612,"date":"2017-09-16T07:56:57","date_gmt":"2017-09-16T00:56:57","guid":{"rendered":"https:\/\/anvilaw.com\/vi\/?p=26612"},"modified":"2022-06-14T08:25:06","modified_gmt":"2022-06-14T01:25:06","slug":"1-521","status":"publish","type":"post","link":"https:\/\/anvilaw.com\/vi\/1-521\/","title":{"rendered":"1.521. L\u1ea1i \u0111\u1ec1 xu\u1ea5t \u0111\u00e1nh thu\u1ebf l\u00e3i g\u1eedi ti\u1ebft ki\u1ec7m"},"content":{"rendered":"<div id=\"chapeau\" class=\"sapo cms-desc\">\n<p><strong>(TN) &#8211; Ki\u1ebfn ngh\u1ecb \u0111\u00e1nh thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n v\u1edbi c\u00e1c kho\u1ea3n l\u00e3i t\u1eeb ti\u1ec1n g\u1eedi ti\u1ebft ki\u1ec7m 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 l\u00e0m d\u1ea5y l\u00ean nhi\u1ec1u \u00fd ki\u1ebfn tr\u00e1i chi\u1ec1u.<\/strong><\/p>\n<\/div>\n<div id=\"contentAvatar\">\n<table class=\"picture\" align=\"center\">\n<tbody>\n<tr>\n<td class=\"pic\"><img decoding=\"async\" src=\"https:\/\/image.thanhnien.vn\/w2048\/Uploaded\/2022\/pwivoviu\/2017_09_16\/5b4177595dgiao_dich_nh_hdbank__toaf.jpg\" alt=\"\u0110a s\u1ed1 kh\u00e1ch h\u00e0ng g\u1eedi ti\u1ebft ki\u1ec7m l\u00e0 ng\u01b0\u1eddi c\u00f3 thu nh\u1eadp trung b\u00ecnh  \/\/\/ \u1ea2nh: Gia Khi\u00eam\" data-adbro-processed=\"true\" \/><\/td>\n<\/tr>\n<tr>\n<td class=\"caption\"><em>\u0110a s\u1ed1 kh\u00e1ch h\u00e0ng g\u1eedi ti\u1ebft ki\u1ec7m l\u00e0 ng\u01b0\u1eddi c\u00f3 thu nh\u1eadp trung b\u00ecnh<\/em><\/p>\n<div class=\"source\"><em>\u1ea2NH: GIA KHI\u00caM<\/em><\/div>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<div>\n<div id=\"adbro-bottom\" class=\"adbro-bottom adbro-satellite adbro-moat-beacon\">\n<div class=\"adbro-slider adbro-slider--sm\">\n<div class=\"adbro-grid\">\n<div data-track=\"true\"><\/div>\n<div class=\"adbro-grid__btn\" data-track=\"true\">Ki\u1ebfn ngh\u1ecb n\u00e0y \u0111\u01b0\u1ee3c \u0111\u01b0a ra t\u1ea1i h\u1ed9i th\u1ea3o l\u1ea5y \u00fd ki\u1ebfn s\u1eeda 5 lu\u1eadt do Ph\u00f2ng C\u00f4ng nghi\u1ec7p &#8211; Th\u01b0\u01a1ng m\u1ea1i VN (VCCI) t\u1ed5 ch\u1ee9c m\u1edbi \u0111\u00e2y.<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<div id=\"abdf\" class=\"details__content\">\n<div id=\"abody\" class=\"cms-body detail\">\n<p><strong>G\u1eedi 3 t\u1ec9 tr\u1edf l\u00ean ph\u1ea3i ch\u1ecbu thu\u1ebf ?<\/strong><\/p>\n<p>Lu\u1eadt s\u01b0 Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c l\u00fd gi\u1ea3i, \u0111\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 c\u1ea3 t\u1ec9 \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\u00ed d\u1ee5 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 \u0111\u00f4i 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. 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. 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 cao h\u01a1n 200 tri\u1ec7u \u0111\u1ed3ng th\u00ec c\u1ea7n ph\u1ea3i v\u00e0o di\u1ec7n n\u1ed9p thu\u1ebf. V\u1edbi m\u1ee9c l\u00e3i su\u1ea5t kho\u1ea3ng 7%\/n\u0103m th\u00ec c\u00f3 \u0111\u01b0\u1ee3c s\u1ed1 ti\u1ec1n n\u00e0y, c\u00e1 nh\u00e2n s\u1ebd ph\u1ea3i g\u1eedi ng\u00e2n h\u00e0ng (NH) kho\u1ea3ng 3 t\u1ec9 \u0111\u1ed3ng tr\u1edf l\u00ean.<\/p>\n<p>Lu\u1eadt s\u01b0 Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c ph\u00e2n t\u00edch: C\u0169ng gi\u1ed1ng nh\u01b0 quy \u0111\u1ecbnh t\u00ednh thu\u1ebf TNCN 5% \u0111\u1ed1i v\u1edbi c\u1ed5 t\u1ee9c hi\u1ec7n nay th\u00ec v\u1edbi s\u1ed1 ti\u1ec1n g\u1eedi tr\u00ean 3 t\u1ec9 \u0111\u1ed3ng c\u1ea7n ph\u1ea3i xem x\u00e9t thu thu\u1ebf t\u01b0\u01a1ng t\u1ef1. N\u1ebfu c\u01a1 quan qu\u1ea3n l\u00fd ch\u01b0a \u0111\u1ee7 c\u01a1 s\u1edf d\u1eef li\u1ec7u t\u1ed5ng th\u1ec3 th\u00ec c\u00f3 th\u1ec3 \u00e1p d\u1ee5ng bi\u1ec7n ph\u00e1p thu thu\u1ebf t\u1eebng l\u1ea7n nh\u01b0 thu nh\u1eadp v\u00e3ng lai. Ngo\u00e0i ra, \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng mua tr\u00e1i phi\u1ebfu, k\u1ef3 phi\u1ebfu NH c\u0169ng c\u1ea7n \u0111\u01b0\u1ee3c \u0111\u01b0a v\u00e0o di\u1ec7n ch\u1ecbu thu\u1ebf TNCN.<\/p>\n<p>\u1ee6ng h\u1ed9 \u0111\u1ec1 xu\u1ea5t n\u00e0y, chuy\u00ean gia t\u00e0i ch\u00ednh Nguy\u1ec5n Tr\u00ed Hi\u1ebfu cho r\u1eb1ng tr\u00ean nguy\u00ean t\u1eafc, m\u1ecdi thu nh\u1eadp \u0111\u1ec1u ph\u1ea3i t\u00ednh thu\u1ebf. \u1ede nhi\u1ec1u n\u01b0\u1edbc, cu\u1ed1i n\u0103m h\u1ec7 th\u1ed1ng NH s\u1ebd cung c\u1ea5p danh s\u00e1ch kh\u00e1ch h\u00e0ng cho c\u01a1 quan thu\u1ebf \u0111\u1ec3 t\u1ed5ng h\u1ee3p thu nh\u1eadp v\u00e0 t\u1eeb \u0111\u00f3 s\u1ebd t\u00ednh thu\u1ebf TNCN. Tuy nhi\u00ean, chuy\u00ean gia Nguy\u1ec5n Tr\u00ed Hi\u1ebfu c\u0169ng th\u1eeba nh\u1eadn n\u1ebfu vi\u1ec7c \u0111\u00e1nh thu\u1ebf n\u00e0y \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng s\u1ebd khi\u1ebfn c\u00e1c NH kh\u00f3 huy \u0111\u1ed9ng ti\u1ec1n g\u1eedi. V\u00ec v\u1eady c\u1ea7n xem x\u00e9t c\u00f3 gi\u1edbi h\u1ea1n mi\u1ec5n tr\u1eeb ho\u1eb7c n\u00e2ng cao m\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh \u0111\u1ec3 kh\u1ea5u tr\u1eeb thu\u1ebf TNCN \u0111\u1ec3 gi\u1ea3m t\u00e1c \u0111\u1ed9ng \u0111\u1ebfn ng\u01b0\u1eddi d\u00e2n.<\/p>\n<div>\n<article class=\"story clearfix\">\n<figure><em><a class=\"thumb\" href=\"https:\/\/thanhnien.vn\/kinh-doanh\/de-xuat-tang-thue-vat-khong-danh-gia-ky-tac-dong-875005.html\" target=\"_blank\" rel=\"nofollow noopener noreferrer\"><img decoding=\"async\" class=\"cms-photo\" src=\"https:\/\/image.thanhnien.vn\/w2048\/Uploaded\/2022\/wpxlcqjwq\/2017_09_13\/congnhan_ngocduong_enru.jpg\" alt=\"L\u1ea1i \u0111\u1ec1 xu\u1ea5t \u0111\u00e1nh thu\u1ebf l\u00e3i g\u1eedi ti\u1ebft ki\u1ec7m - \u1ea3nh 1\" \/><\/a><\/em><\/figure>\n<header>\n<p class=\"summary\"><em>Ng\u00e0y 12.9 t\u1ea1i H\u00e0 N\u1ed9i \u0111\u00e3 di\u1ec5n ra t\u1ecda \u0111\u00e0m &#8216;Nh\u1eefng \u0111i\u1ec3m nh\u1ea5n trong s\u1eeda \u0111\u1ed5i 5 lu\u1eadt thu\u1ebf&#8217; do C\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed Ch\u00ednh ph\u1ee7 t\u1ed5 ch\u1ee9c.<\/em><\/p>\n<\/header>\n<\/article>\n<p><strong>\u1ea2nh h\u01b0\u1edfng \u0111\u1ebfn v\u1ed1n \u0111\u1ea7u t\u01b0<\/strong><\/div>\n<p>\u0110\u00e2y c\u0169ng kh\u00f4ng ph\u1ea3i l\u1ea7n \u0111\u1ea7u ti\u00ean c\u00f3 \u00fd ki\u1ebfn \u0111\u1ec1 xu\u1ea5t \u0111\u00e1nh thu\u1ebf l\u00e3i ti\u1ec1n g\u1eedi ti\u1ebft ki\u1ec7m. 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 nh\u01b0ng v\u1ea5p ph\u1ea3i s\u1ef1 ph\u1ea3n \u0111\u1ed1i m\u1ea1nh m\u1ebd c\u1ee7a ng\u01b0\u1eddi d\u00e2n v\u00e0 c\u00e1c chuy\u00ean gia kinh t\u1ebf.<\/p>\n<p>TS Nguy\u1ec5n Anh Phong, Khoa T\u00e0i ch\u00ednh ng\u00e2n h\u00e0ng Tr\u01b0\u1eddng \u0110H Kinh t\u1ebf &#8211; Lu\u1eadt TP.HCM, ph\u00e2n t\u00edch: Hi\u1ec7n nay, vai tr\u00f2 c\u1ee7a h\u1ec7 th\u1ed1ng NH v\u1eabn l\u00e0 k\u00eanh huy \u0111\u1ed9ng v\u00e0 cung c\u1ea5p v\u1ed1n ch\u00ednh cho \u0111\u1ea7u t\u01b0 ph\u00e1t tri\u1ec3n c\u1ee7a n\u1ec1n kinh t\u1ebf. T\u0103ng tr\u01b0\u1edfng t\u00edn d\u1ee5ng h\u1eb1ng n\u0103m t\u1ef7 l\u1ec7 thu\u1eadn v\u1edbi t\u0103ng tr\u01b0\u1edfng GDP. N\u1ebfu \u0111\u00e1nh thu\u1ebf ti\u1ec1n l\u00e3i g\u1eedi ti\u1ebft ki\u1ec7m th\u00ec c\u00f3 th\u1ec3 nhi\u1ec1u kh\u00e1ch h\u00e0ng s\u1ebd r\u00fat ti\u1ec1n ra kh\u1ecfi h\u1ec7 th\u1ed1ng t\u00edn d\u1ee5ng. \u0110\u1ec3 gi\u1eef ch\u00e2n kh\u00e1ch h\u00e0ng, bu\u1ed9c c\u00e1c NH ph\u1ea3i t\u0103ng l\u00e3i su\u1ea5t huy \u0111\u1ed9ng. \u0110i\u1ec1u n\u00e0y c\u0169ng k\u00e9o theo l\u00e3i su\u1ea5t cho vay s\u1ebd t\u0103ng t\u01b0\u01a1ng \u1ee9ng, g\u00e2y \u00e1p l\u1ef1c v\u1ec1 chi ph\u00ed v\u1ed1n cho doanh nghi\u1ec7p, l\u00e0m gi\u1ea3m s\u1ee9c c\u1ea1nh tranh c\u1ee7a h\u00e0ng h\u00f3a d\u1ecbch v\u1ee5&#8230;<\/p>\n<p>Chuy\u00ean gia kinh t\u1ebf \u0110inh Tu\u1ea5n Minh c\u0169ng kh\u00f4ng \u0111\u1ed3ng \u00fd v\u1edbi \u0111\u1ec1 xu\u1ea5t n\u00e0y v\u00e0 cho r\u1eb1ng c\u1ea7n h\u1ea1n ch\u1ebf c\u00e1c ch\u00ednh s\u00e1ch thu\u1ebf kh\u00f3a mang t\u00ednh t\u1eadn thu \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi d\u00e2n, trong \u0111\u00f3 c\u00f3 ti\u1ec1n ti\u1ebft ki\u1ec7m. V\u1edbi vi\u1ec7c \u0111\u00e1nh thu\u1ebf ti\u1ec1n g\u1eedi NH \u0111\u1ed3ng ngh\u0129a v\u1edbi vi\u1ec7c kh\u00f4ng c\u00f3 ch\u1ee7 tr\u01b0\u01a1ng khuy\u1ebfn kh\u00edch ng\u01b0\u1eddi d\u00e2n g\u1eedi ti\u1ebft ki\u1ec7m hay t\u00edch l\u0169y d\u00e0i h\u1ea1n. Kh\u00f4ng ph\u1ea3i ai c\u0169ng c\u00f3 kinh nghi\u1ec7m \u0111\u1ec3 t\u1ef1 \u0111\u1ea7u t\u01b0 ch\u1ee9ng kho\u00e1n hay b\u1ea5t \u0111\u1ed9ng s\u1ea3n n\u00ean g\u1eedi ti\u1ebft ki\u1ec7m l\u00e0 m\u1ed9t k\u00eanh t\u00edch l\u0169y an to\u00e0n cho m\u1ecdi ng\u01b0\u1eddi d\u00e2n. H\u01a1n n\u1eefa, h\u1ec7 th\u1ed1ng NH huy \u0111\u1ed9ng ti\u1ec1n g\u1eedi c\u1ee7a ng\u01b0\u1eddi d\u00e2n v\u00e0 t\u1eeb \u0111\u00f3 c\u0169ng cho vay, \u0111\u01b0a v\u1ed1n tr\u1edf l\u1ea1i cho c\u00e1c doanh nghi\u1ec7p \u0111\u1ea7u t\u01b0 ph\u00e1t tri\u1ec3n. V\u00ec v\u1eady ph\u1ea3i t\u00ednh to\u00e1n th\u1eadt k\u1ef9 khi ch\u00ednh s\u00e1ch \u0111\u01b0\u1ee3c cho r\u1eb1ng s\u1ebd t\u00e1c \u0111\u1ed9ng ti\u00eau c\u1ef1c cho ho\u1ea1t \u0111\u1ed9ng c\u1ee7a h\u1ec7 th\u1ed1ng NH.<\/p>\n<\/div>\n<\/div>\n<h4><a class=\"cms-author\" title=\"Mai Ph\u01b0\u01a1ng\" href=\"https:\/\/thanhnien.vn\/author\/mai-phuong-316.html\">Mai Ph\u01b0\u01a1ng<\/a><\/h4>\n<p>&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;<\/p>\n<p><strong><em>Thanh ni\u00ean (Kinh doanh) 16-9-2017:<\/em><\/strong><\/p>\n<p><em><a href=\"http:\/\/thanhnien.vn\/kinh-doanh\/lai-de-xuat-danh-thue-lai-gui-tiet-kiem-876137.html\">http:\/\/thanhnien.vn\/kinh-doanh\/lai-de-xuat-danh-thue-lai-gui-tiet-kiem-876137.html<\/a><\/em><\/p>\n<p><em>\u00a0(292\/867)<\/em>","protected":false},"excerpt":{"rendered":"<p>(TN) &#8211; Ki\u1ebfn ngh\u1ecb \u0111\u00e1nh thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n v\u1edbi c\u00e1c kho\u1ea3n l\u00e3i t\u1eeb ti\u1ec1n g\u1eedi ti\u1ebft ki\u1ec7m v\u1eeba \u0111\u01b0\u1ee3c lu\u1eadt s\u01b0 Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c (Gi\u00e1m \u0111\u1ed1c C\u00f4ng ty Lu\u1eadt ANVI) \u0111\u01b0a ra v\u1edbi B\u1ed9 T\u00e0i ch\u00ednh l\u00e0m d\u1ea5y l\u00ean nhi\u1ec1u \u00fd ki\u1ebfn tr\u00e1i chi\u1ec1u. \u0110a s\u1ed1 kh\u00e1ch h\u00e0ng g\u1eedi ti\u1ebft ki\u1ec7m l\u00e0 ng\u01b0\u1eddi [&hellip;]<\/p>\n","protected":false},"author":10,"featured_media":26643,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[17,26],"tags":[],"class_list":["post-26612","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>1.521. L\u1ea1i \u0111\u1ec1 xu\u1ea5t \u0111\u00e1nh thu\u1ebf l\u00e3i 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\/vi\/1-521\/\" \/>\n<meta property=\"og:locale\" content=\"vi_VN\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"[:vi]1.521. 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