{"id":28405,"date":"2017-09-20T10:36:55","date_gmt":"2017-09-20T03:36:55","guid":{"rendered":"https:\/\/anvilaw.com\/vi\/?p=28405"},"modified":"2022-06-20T11:16:13","modified_gmt":"2022-06-20T04:16:13","slug":"1-533-loay-hoay-sua-doi-thue-thu-nhap-ca-nhan-va-thu-nhap-doanh-nghiep","status":"publish","type":"post","link":"https:\/\/anvilaw.com\/vi\/1-533-loay-hoay-sua-doi-thue-thu-nhap-ca-nhan-va-thu-nhap-doanh-nghiep\/","title":{"rendered":"1.533. Loay hoay s\u1eeda \u0111\u1ed5i thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n v\u00e0 thu nh\u1eadp doanh nghi\u1ec7p"},"content":{"rendered":"
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(\u0110TCK) – Nhi\u1ec1u doanh nghi\u1ec7p c\u0169ng nh\u01b0 chuy\u00ean gia cho r\u1eb1ng, vi\u1ec7c s\u1eeda \u0111\u1ed5i Lu\u1eadt Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p (TNDN) v\u00e0 thu nh\u1eadp c\u00e1 nh\u00e2n (TNCN) l\u00e0 c\u1ea7n thi\u1ebft, song ph\u1ea3i t\u00ednh to\u00e1n h\u1ee3p l\u00fd, tr\u00e1nh t\u00ecnh tr\u1ea1ng thi\u1ebfu c\u00f4ng b\u1eb1ng, can thi\u1ec7p v\u00e0o quy\u1ec1n t\u1ef1 do kinh doanh c\u1ee7a doanh nghi\u1ec7p, \u0111\u1ed3ng th\u1eddi \u0111\u1ea1t \u0111\u01b0\u1ee3c m\u1ee5c ti\u00eau thu thu\u1ebf \u0111\u1eb7t ra.<\/strong><\/div>\n<\/div>\n
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S\u1eeda \u0111\u1ed5i quy \u0111\u1ecbnh thu\u1ebf c\u1ea7n tr\u00e1nh can thi\u1ec7p v\u00e0o quy\u1ec1n t\u1ef1 do kinh doanh c\u1ee7a doanh nghi\u1ec7p<\/em><\/div>\n
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\u0110\u1ed3ng t\u00ecnh v\u1edbi \u0111\u1ec1 xu\u1ea5t c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh v\u1ec1 s\u1eeda \u0111\u1ed5i thu\u1ebf TNDN theo h\u01b0\u1edbng s\u1eeda \u0111\u1ed5i quy \u0111\u1ecbnh kh\u1ea5u tr\u1eeb chi ph\u00ed khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf \u0111\u1ed1i v\u1edbi h\u00f3a \u0111\u01a1n mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 t\u1eebng l\u1ea7n c\u00f3 gi\u00e1 tr\u1ecb t\u1eeb 10 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean ph\u1ea3i c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n v\u00e0 kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t, song LS.Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c, Gi\u00e1m \u0111\u1ed1c C\u00f4ng ty Lu\u1eadt ANVI<\/span> nh\u1ea5n m\u1ea1nh r\u1eb1ng, vi\u1ec7c s\u1eeda \u0111\u1ed5i c\u1ea7n \u0111\u1ec1 cao t\u00ednh thu\u1eadn l\u1ee3i v\u00e0 \u0111\u1eb7c bi\u1ec7t l\u00e0 kh\u00f4ng \u1ea3nh h\u01b0\u1edfng t\u1edbi ho\u1ea1t \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p.<\/p>\n

\u201cThu nh\u1eadp c\u1ee7a c\u00e1 nh\u00e2n v\u00e0 ph\u00e1p nh\u00e2n kh\u00e1c nhau, n\u00ean c\u1ea7n \u0111\u01b0\u1ee3c th\u1eeba nh\u1eadn m\u1ed9t c\u00e1ch t\u1ed1i \u0111a. V\u1ea5n \u0111\u1ec1 l\u00e0 \u0111\u1ea3m b\u1ea3o m\u1ee5c ti\u00eau ch\u1ed1ng gian l\u1eadn, ch\u1ee9 kh\u00f4ng ph\u1ea3i can thi\u1ec7p v\u00e0o quy\u1ec1n kinh doanh c\u1ee7a doanh nghi\u1ec7p\u201d, \u00f4ng \u0110\u1ee9c n\u00f3i.<\/p>\n

\u00d4ng \u0110\u1ee9c c\u0169ng l\u01b0u \u00fd, c\u01a1 quan so\u1ea1n th\u1ea3o s\u1eeda \u0111\u1ed5i c\u1ea7n t\u00ednh \u0111\u1ebfn gi\u1ea3i ph\u00e1p qu\u1ea3n l\u00fd th\u1ef1c t\u1ebf h\u1ee3p l\u00fd, tr\u00e1nh nguy c\u01a1 bi\u1ebfn m\u1ed9t s\u1ed1 kho\u1ea3n thu\u1ebf thu nh\u1eadp th\u00e0nh thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng, th\u1eadm ch\u00ed quay tr\u1edf l\u1ea1i h\u00ecnh th\u1ee9c thu\u1ebf doanh thu nh\u01b0 tr\u01b0\u1edbc \u0111\u00e2y.<\/p>\n

\u201cCh\u1eb3ng h\u1ea1n, v\u1edbi thu\u1ebf chuy\u1ec3n nh\u01b0\u1ee3ng ch\u1ee9ng kho\u00e1n ho\u1eb7c ph\u1ea7n v\u1ed1n g\u00f3p, hay thu\u1ebf chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n, thay v\u00ec n\u1ed9p thu\u1ebf thu nh\u1eadp, t\u1ee9c l\u00e0 thu thu\u1ebf d\u1ef1a theo l\u1ee3i nhu\u1eadn, th\u00ec l\u00e2u nay \u0111\u00e3 chuy\u1ec3n th\u00e0nh n\u1ed9p thu\u1ebf doanh thu, t\u1ee9c l\u00e0 thu thu\u1ebf d\u1ef1a theo t\u1ed5ng s\u1ed1 gi\u00e1 tr\u1ecb chuy\u1ec3n nh\u01b0\u1ee3ng, t\u01b0\u01a1ng t\u1ef1 v\u1edbi thu\u1ebf thu nh\u1eadp \u0111\u1ed1i v\u1edbi nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i v\u00e0 c\u00e1c ph\u00e1p nh\u00e2n kh\u00f4ng ph\u1ea3i l\u00e0 doanh nghi\u1ec7p\u201d, \u00f4ng \u0110\u1ee9c d\u1eabn ch\u1ee9ng.<\/p>\n

\u0110\u1ea1i di\u1ec7n Hi\u1ec7p h\u1ed9i B\u1ea3o hi\u1ec3m Vi\u1ec7t Nam (IAV) cho hay, quy \u0111\u1ecbnh m\u1edbi g\u00e2y t\u0103ng m\u1ed9t s\u1ed1 chi ph\u00ed cho doanh nghi\u1ec7p nh\u01b0 chi ph\u00ed chuy\u1ec3n ti\u1ec1n, chi ph\u00ed nh\u00e2n c\u00f4ng th\u1ef1c hi\u1ec7n\u2026<\/p>\n

\u201cC\u00e1c doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m th\u01b0\u1eddng c\u00f3 nhi\u1ec1u giao d\u1ecbch lo\u1ea1i n\u00e0y, b\u1edfi v\u1eady, chi ph\u00ed s\u1ebd b\u1ecb \u0111\u1ed9i l\u00ean cao. Do \u0111\u00f3, ch\u00fang t\u00f4i \u0111\u1ec1 ngh\u1ecb gi\u1eef nguy\u00ean m\u1ee9c c\u0169 l\u00e0 tr\u00ean 20 tri\u1ec7u \u0111\u1ed3ng\u201d, \u0111\u1ea1i di\u1ec7n IAV n\u00f3i.<\/p>\n

B\u0103n kho\u0103n vi\u1ec7c s\u1eeda \u0111\u1ed5i quy \u0111\u1ecbnh v\u1ec1 chi ph\u00ed khi t\u00ednh thu nh\u1eadp ch\u1ecbu thu\u1ebf, b\u00e0 Nguy\u1ec5n Th\u1ecb C\u00fac, Ch\u1ee7 t\u1ecbch H\u1ed9i T\u01b0 v\u1ea5n thu\u1ebf Vi\u1ec7t Nam (VTCA) cho r\u1eb1ng, vi\u1ec7c D\u1ef1 th\u1ea3o Lu\u1eadt s\u1eeda \u0111\u1ed5i theo h\u01b0\u1edbng kh\u1ed1ng ch\u1ebf t\u1ef7 l\u1ec7 n\u1ee3 vay\/v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu s\u1ebd \u1ea3nh h\u01b0\u1edfng nghi\u00eam tr\u1ecdng \u0111\u1ebfn nh\u1eefng doanh nghi\u1ec7p ph\u1ea3i \u0111i vay v\u1ed1n \u0111\u1ec3 duy tr\u00ec ho\u1ea1t \u0111\u1ed9ng.<\/p>\n

\u201cN\u1ebfu t\u00ednh ngay chi ph\u00ed theo quy \u0111\u1ecbnh m\u1edbi s\u1ebd khi\u1ebfn doanh nghi\u1ec7p ph\u1ea3i ch\u1ecbu th\u00eam m\u1ed9t ph\u1ea7n chi ph\u00ed l\u00e3i vay kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf. Do \u0111\u00f3, c\u1ea7n c\u00f3 l\u1ed9 tr\u00ecnh th\u1ef1c hi\u1ec7n c\u1ee5 th\u1ec3, ch\u1eb3ng h\u1ea1n t\u1edbi n\u0103m 2020, \u0111\u1ec3 t\u1ea1o thu\u1eadn l\u1ee3i cho doanh nghi\u1ec7p trong giai \u0111o\u1ea1n n\u00e0y\u201d, b\u00e0 C\u00fac khuy\u1ebfn ngh\u1ecb.<\/p>\n

T\u01b0\u01a1ng t\u1ef1, \u0111\u1ea1i di\u1ec7n Ernst & Young Vi\u1ec7t Nam cho bi\u1ebft, vi\u1ec7c h\u1ea1n ch\u1ebf v\u1ed1n vay d\u1ef1a tr\u00ean v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu s\u1ebd g\u00e2y nhi\u1ec1u kh\u00f3 kh\u0103n \u0111\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p trong giai \u0111o\u1ea1n \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n.<\/p>\n

\u201cVi\u1ec7c s\u1eeda \u0111\u1ed5i quy \u0111\u1ecbnh n\u00ean theo h\u01b0\u1edbng kho\u1ea3n chi ph\u00ed l\u00e3i vay kh\u00f4ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb s\u1ebd \u0111\u01b0\u1ee3c k\u1ebft chuy\u1ec3n sang nh\u1eefng n\u0103m sau trong th\u1eddi gian l\u00e0 5 n\u0103m, t\u01b0\u01a1ng t\u1ef1 nh\u01b0 chuy\u1ec3n l\u1ed7. \u0110\u1ebfn n\u0103m th\u1ecfa m\u00e3n \u0111i\u1ec1u ki\u1ec7n th\u00ec c\u00f3 \u0111\u1ec3 \u0111\u01b0\u1ee3c ghi nh\u1eadn t\u0103ng chi ph\u00ed thu\u1ebf. \u0110i\u1ec1u n\u00e0y s\u1ebd gi\u00fap doanh nghi\u1ec7p ch\u1ee7 \u0111\u1ed9ng h\u01a1n trong vi\u1ec7c huy \u0111\u1ed9ng v\u1ed1n, \u0111\u1ea3m b\u1ea3o c\u00f4ng b\u1eb1ng cho doanh nghi\u1ec7p v\u00ec \u0111\u00e2y l\u00e0 kho\u1ea3n chi ph\u00ed th\u1ef1c c\u1ee7a doanh nghi\u1ec7p, ph\u00f9 h\u1ee3p v\u1edbi th\u00f4ng l\u1ec7 qu\u1ed1c t\u1ebf\u201d, \u0111\u1ea1i di\u1ec7n Ernst & Young Vi\u1ec7t Nam \u0111\u1ec1 xu\u1ea5t.<\/p>\n

Li\u00ean quan \u0111\u1ebfn vi\u1ec7c s\u1eeda \u0111\u1ed5i thu\u1ebf TNCN, c\u1ee5 th\u1ec3 l\u00e0 s\u1eeda \u0111\u1ed5i bi\u1ec3u thu\u1ebf l\u0169y ti\u1ebfn t\u1eebng ph\u1ea7n \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n c\u00f3 thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng, Ch\u1ee7 t\u1ecbch VTCA l\u01b0u \u00fd, vi\u1ec7c ban h\u00e0nh Lu\u1eadt S\u1eeda \u0111\u1ed5i, b\u1ed5 sung Lu\u1eadt Thu\u1ebf TNCN c\u1ea7n \u0111\u01b0\u1ee3c r\u00e0 x\u00e9t t\u1ed5ng th\u1ec3 c\u1ea3 v\u1ec1 \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf v\u00e0 thu nh\u1eadp ch\u1ecbu thu\u1ebf, c\u0169ng nh\u01b0 thu\u1ebf su\u1ea5t thu\u1ebf TNCN \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o t\u01b0\u01a1ng \u0111\u1ed3ng v\u1ec1 m\u1ee9c \u0111i\u1ec1u ti\u1ebft thu\u1ebf c\u1ee7a c\u00e1 nh\u00e2n c\u00f3 thu nh\u1eadp t\u1eeb kinh doanh, c\u00e1 nh\u00e2n c\u00f3 thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng v\u1edbi thu\u1ebf su\u1ea5t thu\u1ebf TNDN.<\/p>\n

Theo ph\u00e2n t\u00edch c\u1ee7a b\u00e0 C\u00fac, Lu\u1eadt hi\u1ec7n h\u00e0nh quy \u0111\u1ecbnh c\u00e1 nh\u00e2n kinh doanh c\u00f3 doanh thu t\u1eeb d\u01b0\u1edbi 100 tri\u1ec7u\/n\u0103m kh\u00f4ng ph\u1ea3i n\u1ed9p thu\u1ebf TNCN. C\u00e1 nh\u00e2n c\u00f3 thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng th\u00ec thu nh\u1eadp \u0111\u1ebfn 108 tri\u1ec7u\/n\u0103m kh\u00f4ng ph\u1ea3i n\u1ed9p thu\u1ebf.<\/p>\n

Thu\u1ebf su\u1ea5t thu\u1ebf TNDN\u00a0 tr\u01b0\u1edbc \u0111\u00e2y l\u00e0 32%, t\u1eeb n\u0103m 2016 \u0111\u00e3 \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m v\u1ec1 20%, nh\u01b0ng\u00a0 thu\u1ebf su\u1ea5t thu\u1ebf TNCN t\u1eeb khi ban h\u00e0nh Lu\u1eadt n\u0103m 2009 \u0111\u1ebfn nay v\u1eabn gi\u1eef nguy\u00ean 7 b\u1eadc thu\u1ebf su\u1ea5t t\u1eeb 5-35% v\u00e0 kho\u1ea3ng c\u00e1ch thu nh\u1eadp gi\u1eefa c\u00e1c b\u1eadc thu\u1ebf su\u1ea5t c\u0169ng kh\u00f4ng thay \u0111\u1ed5i. \u0110\u1ec3 x\u00e1c \u0111\u1ecbnh m\u1ee9c \u0111i\u1ec1u ti\u1ebft thu\u1ebf TNCN th\u00ec y\u1ebfu t\u1ed1 kho\u1ea3ng c\u00e1ch gi\u1eefa c\u00e1c b\u1eadc l\u00e0 r\u1ea5t quan tr\u1ecdng. Vi\u1ec7c \u0111i\u1ec1u ti\u1ebft c\u1ea7n \u0111\u01b0\u1ee3c k\u1ebft h\u1ee3p song song gi\u1eefa gi\u1ea3m thu\u1ebf su\u1ea5t v\u00e0 gi\u00e3n b\u1eadc.<\/p>\n

\u201cRi\u00eang y\u00eau t\u1ed1 gi\u1ea3m tr\u1eeb gia c\u1ea3nh cho b\u1ea3n th\u00e2n ng\u01b0\u1eddi n\u1ed9p thu\u1ebf v\u00e0 ng\u01b0\u1eddi\u00a0 ph\u1ee5 thu\u1ed9c, hi\u1ec7n nay, m\u1ee9c gi\u1ea3m tr\u1eeb v\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng gi\u1ea3m tr\u1eeb t\u1ea1i Vi\u1ec7t Nam g\u1ea7n nh\u01b0 cao nh\u1ea5t th\u1ebf gi\u1edbi, n\u00ean ch\u01b0a c\u1ea7n thi\u1ebft ph\u1ea3i \u0111i\u1ec1u ch\u1ec9nh.<\/p>\n

Theo \u0111\u00f3, bi\u1ec3u thu\u1ebf TNCN t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng \u0111\u00e3 th\u1ef1c hi\u1ec7n gi\u00e3n ng\u1ea1ch t\u01b0\u01a1ng \u0111\u1ed1i h\u1ee3p l\u00fd. Tuy nhi\u00ean, \u0111\u1ec3 t\u01b0\u01a1ng \u1ee9ng v\u1edbi thu\u1ebf TNDN v\u00e0 khuy\u1ebfn kh\u00edch c\u00e1c c\u00e1 nh\u00e2n th\u1ef1c hi\u1ec7n n\u1ed9p thu\u1ebf TNCN t\u1ef1 nguy\u1ec7n, \u0111\u1ea7y \u0111\u1ee7 h\u01a1n th\u00ec c\u01a1 quan qu\u1ea3n l\u00fd c\u00e2n nh\u1eafc vi\u1ec7c thay c\u00e1c m\u1ee9c thu\u1ebf su\u1ea5t 35% v\u00e0 28% b\u1eb1ng m\u1ee9c 30% v\u00e0 25%\u201d, b\u00e0 C\u00fac ki\u1ebfn ngh\u1ecb.<\/p>\n<\/div>\n

Hi\u1ebfu Minh<\/strong><\/p>\n

——————<\/p>\n

\u0110\u1ea7u t\u01b0 Ch\u1ee9ng kho\u00e1n (Th\u1eddi s\u1ef1) 20-9-2017:<\/em><\/strong><\/p>\n

http:\/\/tinnhanhchungkhoan.vn\/dau-tu\/loay-hoay-sua-doi-thue-thu-nhap-ca-nhan-va-thu-nhap-doanh-nghiep-201039.html<\/a><\/em><\/p>\n

(272\/1.068)<\/em>","protected":false},"excerpt":{"rendered":"

(\u0110TCK) – Nhi\u1ec1u doanh nghi\u1ec7p c\u0169ng nh\u01b0 chuy\u00ean gia cho r\u1eb1ng, vi\u1ec7c s\u1eeda \u0111\u1ed5i Lu\u1eadt Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p (TNDN) v\u00e0 thu nh\u1eadp c\u00e1 nh\u00e2n (TNCN) l\u00e0 c\u1ea7n thi\u1ebft, song ph\u1ea3i t\u00ednh to\u00e1n h\u1ee3p l\u00fd, tr\u00e1nh t\u00ecnh tr\u1ea1ng thi\u1ebfu c\u00f4ng b\u1eb1ng, can thi\u1ec7p v\u00e0o quy\u1ec1n t\u1ef1 do kinh doanh c\u1ee7a doanh nghi\u1ec7p, \u0111\u1ed3ng th\u1eddi […]<\/p>\n","protected":false},"author":10,"featured_media":28442,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[17,26],"tags":[],"class_list":["post-28405","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-binh-luan-gop-y","category-legal-media"],"acf":[],"yoast_head":"\n1.533. Loay hoay s\u1eeda \u0111\u1ed5i thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n v\u00e0 thu nh\u1eadp doanh nghi\u1ec7p - 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\/1-533-loay-hoay-sua-doi-thue-thu-nhap-ca-nhan-va-thu-nhap-doanh-nghiep\/\" \/>\n<meta property=\"og:locale\" content=\"vi_VN\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"[:vi]1.533. 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