{"id":28407,"date":"2017-09-22T10:35:56","date_gmt":"2017-09-22T03:35:56","guid":{"rendered":"https:\/\/anvilaw.com\/vi\/?p=28407"},"modified":"2022-06-20T11:16:27","modified_gmt":"2022-06-20T04:16:27","slug":"1-535-danh-thue-lai-gui-tiet-kiem-chua-dung-thoi-diem","status":"publish","type":"post","link":"https:\/\/anvilaw.com\/vi\/1-535-danh-thue-lai-gui-tiet-kiem-chua-dung-thoi-diem\/","title":{"rendered":"1.535. \u0110\u00e1nh thu\u1ebf l\u00e3i g\u1eedi ti\u1ebft ki\u1ec7m: Ch\u01b0a \u0111\u00fang th\u1eddi \u0111i\u1ec3m"},"content":{"rendered":"
\n
(\u0110T) – T\u1ea1i H\u1ed9i th\u1ea3o l\u1ea5y \u00fd ki\u1ebfn s\u1eeda 5 lu\u1eadt do Ph\u00f2ng Th\u01b0\u01a1ng m\u1ea1i v\u00e0 C\u00f4ng nghi\u1ec7p Vi\u1ec7t Nam (VCCI) t\u1ed5 ch\u1ee9c m\u1edbi \u0111\u00e2y, Lu\u1eadt s\u01b0 Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c, Gi\u00e1m \u0111\u1ed1c C\u00f4ng ty Lu\u1eadt ANVI<\/span> ph\u00e2n t\u00edch: \u201cC\u00e1 nh\u00e2n b\u00e1n nh\u00e0, chuy\u1ec3n nh\u01b0\u1ee3ng ch\u1ee9ng kho\u00e1n d\u00f9 l\u1ed7 nh\u01b0ng h\u1ea7u nh\u01b0 v\u1eabn ph\u1ea3i n\u1ed9p thu\u1ebf thu nh\u1eadp theo quy \u0111\u1ecbnh hi\u1ec7n nay, trong khi l\u00e3i ti\u1ec1n g\u1eedi ti\u1ec1n t\u1ef7 l\u1ea1i mi\u1ec5n thu\u1ebf\u201d.\u00a0<\/strong><\/div>\n<\/div>\n\n\n\n\n
\"Vi\u1ec7c<\/em><\/td>\n<\/tr>\n
Vi\u1ec7c \u0111\u00e1nh thu\u1ebf l\u00e3i ti\u1ec1n g\u1eedi ti\u1ebft ki\u1ec7m s\u1ebd khi\u1ebfn c\u00e1c ng\u00e2n h\u00e0ng kh\u00f3 huy \u0111\u1ed9ng ti\u1ec1n g\u1eedi. \u1ea2nh: L\u00ea Ti\u00ean<\/em><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n
\n

\u0110\u1ec1 xu\u1ea5t \u0111\u00e1nh thu\u1ebf l\u00e3i ti\u1ec1n g\u1eedi ti\u1ebft ki\u1ec7m c\u1ee7a \u00f4ng Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c \u0111\u00e3 l\u00e0m d\u1ea5y l\u00ean nhi\u1ec1u \u00fd ki\u1ebfn tr\u00e1i chi\u1ec1u.<\/p>\n

Th\u1eddi \u0111i\u1ec3m ch\u01b0a ph\u00f9 h\u1ee3p<\/strong><\/p>\n

Theo TS. V\u0169 Th\u00e0nh T\u1ef1 Anh – Gi\u00e1m \u0111\u1ed1c Nghi\u00ean c\u1ee9u c\u1ee7a Ch\u01b0\u01a1ng tr\u00ecnh Gi\u1ea3ng d\u1ea1y kinh t\u1ebf Fulbright t\u1ea1i TP.HCM, vi\u1ec7c \u0111\u00e1nh thu\u1ebf l\u00e3i ti\u1ec1n g\u1eedi ti\u1ebft ki\u1ec7m, c\u00e1c n\u01b0\u1edbc tr\u00ean th\u1ebf gi\u1edbi \u0111\u1ec1u l\u00e0m, \u0111\u00e2y l\u00e0 m\u1ed9t c\u00e1ch \u0111\u1ec3 m\u1edf r\u1ed9ng c\u01a1 s\u1edf thu\u1ebf. Tuy nhi\u00ean, trong b\u1ed1i c\u1ea3nh hi\u1ec7n nay, n\u1ebfu \u0111\u00e1nh thu\u1ebf l\u00e3i ti\u1ec1n g\u1eedi ti\u1ebft ki\u1ec7m th\u00ec c\u00f3 th\u1ec3 ti\u1ec1n g\u1eedi ti\u1ebft ki\u1ec7m s\u1ebd chuy\u1ec3n sang m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng kh\u00e1c nh\u01b0: b\u1ea5t \u0111\u1ed9ng s\u1ea3n, ch\u1ee9ng kho\u00e1n… Trong khi \u0111\u00f3, b\u1ea5t \u0111\u1ed9ng s\u1ea3n hay ch\u1ee9ng kho\u00e1n l\u1ea1i kh\u00f4ng \u0111\u01b0\u1ee3c \u0111\u00e1nh thu\u1ebf m\u1ed9t c\u00e1ch t\u01b0\u01a1ng \u1ee9ng. \u0110i\u1ec1u \u0111\u00f3 c\u00f3 ngh\u0129a \u0111\u00e1nh thu\u1ebf ho\u1ea1t \u0111\u1ed9ng ti\u1ebft ki\u1ec7m nh\u01b0ng l\u1ea1i kh\u00f4ng \u0111\u00e1nh thu\u1ebf ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u c\u01a1. \u0110\u00e2y l\u00e0 \u0111i\u1ec1u b\u1ea5t h\u1ee3p l\u00fd v\u00e0 l\u00e0m b\u00f3p m\u00e9o khuy\u1ebfn kh\u00edch kinh t\u1ebf.<\/p>\n

B\u00ecnh lu\u1eadn v\u1ec1 \u0111\u1ec1 xu\u1ea5t n\u00e0y, l\u00e3nh \u0111\u1ea1o m\u1ed9t s\u1ed1 ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i cho r\u1eb1ng, vi\u1ec7c \u0111\u00e1nh thu\u1ebf l\u00e3i ti\u1ec1n g\u1eedi \u1edf c\u00e1c n\u01b0\u1edbc kh\u00e1c l\u00e0 b\u00ecnh th\u01b0\u1eddng, nh\u01b0ng \u1edf Vi\u1ec7t Nam ch\u01b0a ph\u1ea3i l\u00e0 th\u1eddi \u0111i\u1ec3m, b\u1edfi v\u00ec hi\u1ec7n nay \u0111\u00e2y kh\u00f4ng ph\u1ea3i l\u00e0 ngu\u1ed3n thu l\u1edbn cho ng\u00e2n s\u00e1ch, \u0111a ph\u1ea7n ng\u01b0\u1eddi d\u00e2n Vi\u1ec7t Nam v\u1eabn c\u00f2n ngh\u00e8o, s\u1ed1 ti\u1ec1n g\u1eedi ti\u1ebft ki\u1ec7m t\u1ea1i c\u00e1c ng\u00e2n h\u00e0ng kh\u00f4ng ph\u1ea3i l\u1edbn.<\/p>\n

\u0110\u1ed3ng quan \u0111i\u1ec3m, TS. C\u1ea5n V\u0103n L\u1ef1c, chuy\u00ean gia t\u00e0i ch\u00ednh ng\u00e2n h\u00e0ng cho r\u1eb1ng, vi\u1ec7c t\u00ednh thu\u1ebf thu nh\u1eadp l\u00e3i ti\u1ec1n g\u1eedi ti\u1ebft ki\u1ec7m th\u1eddi \u0111i\u1ec3m n\u00e0y l\u00e0 ch\u01b0a ph\u00f9 h\u1ee3p. Th\u1ee9 nh\u1ea5t, th\u00f4ng th\u01b0\u1eddng vi\u1ec7c \u0111\u00e1nh thu\u1ebf thu nh\u1eadp l\u00e3i ti\u1ec1n g\u1eedi di\u1ec5n ra \u1edf c\u00e1c n\u01b0\u1edbc t\u01b0\u01a1ng \u0111\u1ed1i ph\u00e1t tri\u1ec3n, thu nh\u1eadp t\u01b0\u01a1ng \u0111\u1ed1i cao. N\u1ebfu Vi\u1ec7t Nam \u00e1p d\u1ee5ng ngay th\u1eddi \u0111i\u1ec3m n\u00e0y th\u00ec s\u1ebd g\u00e2y kh\u00f3 kh\u0103n cho h\u1ec7 th\u1ed1ng ng\u00e2n h\u00e0ng trong vi\u1ec7c huy \u0111\u1ed9ng v\u1ed1n, \u0111\u1eb7c bi\u1ec7t l\u00e0 ngu\u1ed3n v\u1ed1n trung – d\u00e0i h\u1ea1n, b\u1edfi c\u00e0ng d\u00e0i h\u1ea1n th\u00ec l\u00e3i su\u1ea5t c\u00e0ng cao, c\u00e0ng b\u1ecb \u0111\u00e1nh thu\u1ebf nhi\u1ec1u.<\/p>\n

Hi\u1ec7n nay, h\u1ec7 th\u1ed1ng ng\u00e2n h\u00e0ng 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. 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 ng\u00e2n h\u00e0ng 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…<\/p>\n

C\u00f3 th\u1ec3 \u00e1p d\u1ee5ng m\u1ee9c thu\u1ebf su\u1ea5t th\u1ea5p<\/strong><\/p>\n

Tuy nhi\u00ean, c\u0169ng c\u00f3 \u00fd ki\u1ebfn \u1ee7ng h\u1ed9 \u0111\u1ec1 xu\u1ea5t n\u00e0y. Theo TS. Nguy\u1ec5n Tr\u00ed Hi\u1ebfu, chuy\u00ean gia t\u00e0i ch\u00ednh ng\u00e2n h\u00e0ng, \u0111\u00e3 \u0111\u1ebfn l\u00fac Vi\u1ec7t Nam n\u00ean nghi\u00eam t\u00fac xem x\u00e9t vi\u1ec7c n\u00e0y b\u1edfi vi\u1ec7c \u0111\u00e1nh thu\u1ebf v\u1edbi nh\u1eefng kho\u1ea3n l\u00e3i ti\u1ebft ki\u1ec7m mang v\u1ec1 thu nh\u1eadp qu\u00e1 l\u1edbn l\u00e0 h\u1ee3p l\u00fd v\u00e0 ph\u00f9 h\u1ee3p v\u1edbi th\u00f4ng l\u1ec7 qu\u1ed1c t\u1ebf.<\/p>\n

V\u1ec1 m\u1eb7t t\u00edch c\u1ef1c th\u00ec r\u00f5 r\u00e0ng, vi\u1ec7c thu thu\u1ebf n\u00e0y s\u1ebd h\u1ed7 tr\u1ee3 cho ng\u00e2n s\u00e1ch qu\u1ed1c gia, t\u1ea1o ra c\u00f4ng b\u1eb1ng x\u00e3 h\u1ed9i. Tuy nhi\u00ean, v\u1ec1 m\u1eb7t ti\u00eau c\u1ef1c th\u00ec \u0111i\u1ec1u n\u00e0y s\u1ebd \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng, \u0111\u1ed3ng th\u1eddi, t\u1ea1o ra ph\u1ea3n \u1ee9ng c\u1ee7a ng\u01b0\u1eddi g\u1eedi ti\u1ec1n. \u0110\u1ec3 kh\u00f4ng g\u00e2y t\u00e1c \u0111\u1ed9ng ti\u00eau c\u1ef1c cho n\u1ec1n kinh t\u1ebf, c\u00f3 th\u1ec3 \u0111\u00e1nh thu\u1ebf v\u1edbi m\u1ee9c thu\u1ebf su\u1ea5t th\u1ea5p. B\u00ean c\u1ea1nh \u0111\u00f3, \u00f4ng 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 ng\u00e2n h\u00e0ng 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 thu nh\u1eadp c\u00e1 nh\u00e2n \u0111\u1ec3 gi\u1ea3m t\u00e1c \u0111\u1ed9ng \u0111\u1ebfn ng\u01b0\u1eddi d\u00e2n.<\/p>\n

\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

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 \u0111\u1ea7u t\u01b0 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. 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<\/div>\n

H\u00e0 An<\/strong><\/p>\n

——————<\/p>\n

\u0110\u1ea5u th\u1ea7u (T\u00e0i ch\u00ednh) 22-9-2017:<\/em><\/strong><\/p>\n

http:\/\/baodauthau.vn\/tai-chinh\/danh-thue-lai-gui-tiet-kiem-chua-dung-thoi-diem-50950.html<\/a><\/em><\/p>\n

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

(\u0110T) – T\u1ea1i H\u1ed9i th\u1ea3o l\u1ea5y \u00fd ki\u1ebfn s\u1eeda 5 lu\u1eadt do Ph\u00f2ng Th\u01b0\u01a1ng m\u1ea1i v\u00e0 C\u00f4ng nghi\u1ec7p Vi\u1ec7t Nam (VCCI) t\u1ed5 ch\u1ee9c m\u1edbi \u0111\u00e2y, Lu\u1eadt s\u01b0 Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c, Gi\u00e1m \u0111\u1ed1c C\u00f4ng ty Lu\u1eadt ANVI ph\u00e2n t\u00edch: \u201cC\u00e1 nh\u00e2n b\u00e1n nh\u00e0, chuy\u1ec3n nh\u01b0\u1ee3ng ch\u1ee9ng kho\u00e1n d\u00f9 l\u1ed7 nh\u01b0ng h\u1ea7u nh\u01b0 v\u1eabn ph\u1ea3i n\u1ed9p thu\u1ebf […]<\/p>\n","protected":false},"author":10,"featured_media":28439,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[17,26],"tags":[],"class_list":["post-28407","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-binh-luan-gop-y","category-legal-media"],"acf":[],"yoast_head":"\n1.535. \u0110\u00e1nh thu\u1ebf l\u00e3i g\u1eedi ti\u1ebft ki\u1ec7m: Ch\u01b0a \u0111\u00fang th\u1eddi \u0111i\u1ec3m - 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