{"id":28408,"date":"2017-09-22T10:36:57","date_gmt":"2017-09-22T03:36:57","guid":{"rendered":"https:\/\/anvilaw.com\/vi\/?p=28408"},"modified":"2022-06-20T10:53:26","modified_gmt":"2022-06-20T03:53:26","slug":"1-536-co-nen-danh-thue-tien-gui-tiet-kiem","status":"publish","type":"post","link":"https:\/\/anvilaw.com\/vi\/1-536-co-nen-danh-thue-tien-gui-tiet-kiem\/","title":{"rendered":"1.536. C\u00f3 n\u00ean \u0111\u00e1nh thu\u1ebf ti\u1ec1n g\u1eedi ti\u1ebft ki\u1ec7m?"},"content":{"rendered":"<strong>(D\u0110DN) &#8211; \u0110\u1ec1 xu\u1ea5t \u0111\u00e1nh thu\u1ebf \u0111\u1ed1i v\u1edbi ti\u1ec1n g\u1eedi ti\u1ebft ki\u1ec7m \u1edf Vi\u1ec7t Nam \u0111\u00e3 \u0111\u01b0\u1ee3c \u0111\u01b0a ra t\u1eeb r\u1ea5t l\u00e2u. V\u1ea5n \u0111\u1ec1 n\u00e0y l\u1ea1i m\u1ed9t l\u1ea7n n\u1eefa \u0111\u01b0\u1ee3c x\u1edbi l\u00ean.<\/strong><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-28451 img-fluid img-fluid\" src=\"https:\/\/anvilaw.com\/wp-content\/uploads\/2022\/06\/thebank_guitietkiem2_1629762127-450x277.jpeg\" alt=\"\" width=\"616\" height=\"379\" srcset=\"https:\/\/anvilaw.com\/wp-content\/uploads\/2022\/06\/thebank_guitietkiem2_1629762127-450x277.jpeg 450w, https:\/\/anvilaw.com\/wp-content\/uploads\/2022\/06\/thebank_guitietkiem2_1629762127.jpeg 700w\" sizes=\"auto, (max-width: 616px) 100vw, 616px\" \/><\/p>\n<p><em>\u0110\u1ec1 xu\u1ea5t \u0111\u00e1nh thu\u1ebf ti\u1ec1n g\u1eedi v\u1eeba \u0111\u01b0\u1ee3c LS Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c &#8211; Tr\u1ecdng t\u00e0i vi\u00ean Trung t\u00e2m tr\u1ecdng t\u00e0i qu\u1ed1c t\u1ebf (VIAC) \u0111\u01b0a ra t\u1ea1i h\u1ed9i th\u1ea3o s\u1eeda \u0111\u1ed5i 5 lu\u1eadt thu\u1ebf do VCCI t\u1ed5 ch\u1ee9c. LS \u0110\u1ee9c \u0111\u00e3 ki\u1ebfn ngh\u1ecb B\u1ed9 T\u00e0i ch\u00ednh quy \u0111\u1ecbnh th\u00eam vi\u1ec7c \u0111\u00e1nh thu\u1ebf \u0111\u1ed1i v\u1edbi ti\u1ec1n g\u1eedi n\u00f3i chung, ti\u1ec1n g\u1eedi ti\u1ebft ki\u1ec7m n\u00f3i ri\u00eang t\u1ea1i c\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng khi v\u01b0\u1ee3t m\u1ed9t m\u1ee9c nh\u1ea5t \u0111\u1ecbnh.<\/em><\/p>\n<p><strong><em>Ch\u1ec9 \u0111\u00e1nh thu\u1ebf ng\u01b0\u1eddi gi\u00e0u<\/em><\/strong><\/p>\n<p><em>M\u1edbi \u0111\u00e2y, B\u1ed9 T\u00e0i ch\u00ednh g\u00e2y x\u00f4n xao d\u01b0 lu\u1eadn khi c\u00f4ng b\u1ed1 d\u1ef1 \u00e1n Lu\u1eadt s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (GTGT), Lu\u1eadt Thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t (TT\u0110B), Lu\u1eadt Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p (TNDN), Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n (TNCN) v\u00e0 Lu\u1eadt Thu\u1ebf t\u00e0i nguy\u00ean.<\/em><\/p>\n<p><em>Ch\u00ednh v\u00ec v\u1eady, v\u1ea5n \u0111\u1ec1 \u0111\u00e1nh thu\u1ebf ti\u1ec1n g\u1eedi \u0111\u01b0\u1ee3c LS Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c \u0111\u01b0a ra kh\u00f4ng tr\u00e1nh kh\u1ecfi c\u00e1c \u00fd ki\u1ebfn tr\u00e1i chi\u1ec1u.<\/em> C\u00f2n nh\u1edb v\u00e0o h\u1ed3i n\u0103m 2013, Hi\u1ec7p h\u1ed9i b\u1ea5t \u0111\u1ed9ng s\u1ea3n TP HCM (HoRea) c\u0169ng t\u1eebng \u0111\u01b0a ra \u0111\u1ec1 xu\u1ea5t \u0111\u00e1nh thu\u1ebf thu nh\u1eadp \u0111\u1ed1i v\u1edbi kho\u1ea3n ti\u1ec1n g\u1eedi tr\u00ean 500 tri\u1ec7u \u0111\u1ed3ng v\u00e0 sau \u0111\u00f3\u2026 b\u1ecb ph\u1ea3n \u0111\u1ed1i m\u1ea1nh m\u1ebd.<\/p>\n<p>Theo l\u00e3nh \u0111\u1ea1o HoRea \u0111\u1ec1 ngh\u1ecb \u0111\u00e1nh thu\u1ebf thu nh\u1eadp nh\u1eefng kho\u1ea3n ti\u1ec1n g\u1eedi ti\u1ebft ki\u1ec7m t\u1eeb m\u1ee9c 500 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean l\u00e0 nh\u1eb1m h\u01b0\u1edbng d\u00f2ng ti\u1ec1n trong d\u00e2n thay v\u00ec g\u1eedi ng\u00e2n h\u00e0ng \u0111\u1ed5 v\u00e0o \u0111\u1ea7u t\u01b0 s\u1ea3n xu\u1ea5t, kinh doanh.<br \/>\nTr\u01b0\u1edbc \u0111\u00e2y, c\u00e1c h\u00ecnh th\u1ee9c g\u1eedi ti\u1ebft ki\u1ec7m n\u00e0y kh\u00f4ng b\u1ecb \u0111\u00e1nh thu\u1ebf \u0111\u1ec3 khuy\u1ebfn kh\u00edch ng\u01b0\u1eddi d\u00e2n ti\u1ebft ki\u1ec7m.<\/p>\n<p>Tuy nhi\u00ean, nhi\u1ec1u chuy\u00ean gia cho r\u1eb1ng, nh\u1eefng ng\u01b0\u1eddi c\u00f3 ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng, nh\u1eefng ng\u01b0\u1eddi mua tr\u00e1i phi\u1ebfu, k\u1ef3 phi\u1ebfu l\u00e0 nh\u1eefng \u0111\u1ed1i t\u01b0\u1ee3ng c\u00f3 thu nh\u1eadp kh\u00e1 tr\u1edf l\u00ean v\u00e0 c\u1ea7n thi\u1ebft ph\u1ea3i \u0111\u00e1nh thu\u1ebf \u0111\u1ec3 b\u1ed5 sung th\u00eam ngu\u1ed3n thu cho ng\u00e2n s\u00e1ch, khuy\u1ebfn kh\u00edch \u0111\u1ea7u t\u01b0.<\/p>\n<p><strong>V\u1eabn c\u00f2n \u00fd ki\u1ebfn tr\u00e1i chi\u1ec1u<\/strong><\/p>\n<p><em>Gi\u1ea3i th\u00edch v\u1edbi ph\u00f3ng vi\u00ean v\u1ec1 \u0111\u1ec1 xu\u1ea5t tr\u00ean, LS Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c cho r\u1eb1ng, m\u00ecnh kh\u00f4ng \u0111\u1ec1 xu\u1ea5t vi\u1ec7c \u0111\u00e1nh thu\u1ebf thu nh\u1eadp v\u1edbi c\u00e1c kho\u1ea3n thu nh\u1eadp l\u00e3i ti\u1ebft ki\u1ec7m th\u1ea5p c\u1ee1 2 l\u1ea7n kh\u1edfi \u0111i\u1ec3m \u0111\u00e1nh thu\u1ebf thu nh\u1eadp (d\u01b0\u1edbi 240 tri\u1ec7u \u0111\u1ed3ng\/n\u0103m). V\u00e0 \u0111\u1ec1 xu\u1ea5t \u0111\u00e1nh thu\u1ebf t\u00ednh ri\u00eang kho\u1ea3n thu nh\u1eadp n\u00e0y, ch\u1ee9 kh\u00f4ng nh\u1eadp chung v\u1edbi thu nh\u1eadp \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf thu nh\u1eadp 108 tri\u1ec7u, d\u1ef1 ki\u1ebfn 120 tri\u1ec7u\/n\u0103m t\u1eeb 2019.<\/em><\/p>\n<p><em>\u201cT\u00f3m l\u1ea1i, l\u00e0 t\u00f4i kh\u00f4ng \u0111\u1ec1 xu\u1ea5t \u0111\u00e1nh thu\u1ebf \u0111\u1ed1i v\u1edbi thu nh\u1eadp ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng n\u00f3i chung, m\u00e0 ch\u1ec9 \u0111\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n ti\u1ec1n l\u00e3i kh\u00e1 l\u1edbn v\u00ec s\u1ef1 c\u00f4ng b\u1eb1ng. T\u1ee9c l\u00e0 ng\u01b0\u1eddi c\u00f3 thu nh\u1eadp c\u1ee1 360 tri\u1ec7u \u0111\u1ed3ng\/n\u0103m tr\u1edf l\u00ean m\u1edbi t\u00ednh chuy\u1ec7n \u0111\u00e1nh thu\u1ebf v\u00e0o kho\u1ea3n l\u00e3i ng\u00e2n h\u00e0ng ph\u1ea7n tr\u00ean \u0111\u00f3\u201d &#8211;<\/em><em>\u00a0\u00f4ng \u0110\u1ee9c n\u00f3i.<\/em><\/p>\n<p><em>C\u0169ng theo LS \u0110\u1ee9c, Nh\u00e0 n\u01b0\u1edbc c\u1ea7n khuy\u1ebfn kh\u00edch ng\u01b0\u1eddi d\u00e2n mang ti\u1ec1n \u0111i g\u00f3p v\u1ed1n, mua c\u1ed5 ph\u1ea7n. C\u00e1c ch\u00ednh s\u00e1ch c\u1ea7n h\u01b0\u1edbng ng\u01b0\u1eddi c\u00f3 nhi\u1ec1u ti\u1ec1n chuy\u1ec3n sang \u0111\u1ea7u t\u01b0, kinh doanh.<\/em><\/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 \u0111\u00e1nh thu\u1ebf thu nh\u1eadp, m\u1ecdi thu nh\u1eadp \u0111\u1ec1u ph\u1ea3i t\u00ednh thu\u1ebf. Vi\u1ec7c l\u00e0m n\u00e0y s\u1ebd \u0111\u1ea3m b\u1ea3o c\u00f4ng b\u1eb1ng cho t\u1ea5t c\u1ea3 c\u00e1c ngu\u1ed3n thu nh\u1eadp v\u00e0 ph\u00f9 h\u1ee3p v\u1edbi th\u00f4ng l\u1ec7 qu\u1ed1c t\u1ebf. 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 gi\u1ea3m t\u00e1c \u0111\u1ed9ng \u0111\u1ebfn ng\u01b0\u1eddi d\u00e2n.<\/p>\n<p>Ng\u01b0\u1ee3c quan \u0111i\u1ec3m v\u1edbi \u00f4ng Hi\u1ebfu, PGS TS \u0110inh Tr\u1ecdng Th\u1ecbnh &#8211; H\u1ecdc vi\u1ec7n T\u00e0i ch\u00ednh cho r\u1eb1ng, \u1edf th\u1eddi \u0111i\u1ec3m hi\u1ec7n t\u1ea1i nh\u00e0 n\u01b0\u1edbc kh\u00f4ng n\u00ean \u0111\u00e1nh thu\u1ebf v\u1edbi ti\u1ec1n g\u1eedi ti\u1ebft ki\u1ec7m. V\u1ec1 m\u1eb7t nguy\u00ean t\u1eafc, m\u1ecdi \u0111\u1ed3ng ti\u1ec1n nh\u00e0n r\u1ed7i n\u00ean \u0111\u01b0\u1ee3c \u0111\u1ea7u t\u01b0 v\u00e0o ph\u00e1t tri\u1ec3n kinh doanh nh\u01b0ng kh\u00f4ng n\u00ean ti\u1ebfn h\u00e0nh \u0111\u00e1nh thu\u1ebf v\u1edbi t\u1ea5t c\u1ea3 m\u1ecdi ng\u01b0\u1eddi.<\/p>\n<p>C\u0169ng theo \u00f4ng Th\u1ecbnh, \u1edf Vi\u1ec7t Nam th\u00ec vi\u1ec7c \u0111\u00e1nh thu\u1ebf ti\u1ec1n g\u1eedi \u201cl\u00e0 c\u1ea3 m\u1ed9t v\u1ea5n \u0111\u1ec1\u201d b\u1edfi v\u00ec l\u00e3i su\u1ea5t ti\u1ec1n g\u1eedi kh\u00f4ng cao so v\u1edbi \u0111\u1ed9 m\u1ea5t gi\u00e1 c\u1ee7a \u0111\u1ed3ng ti\u1ec1n. Do \u0111\u00f3, Nh\u00e0 n\u01b0\u1edbc ch\u01b0a n\u00ean \u0111\u00e1nh thu\u1ebf ti\u1ec1n g\u1eedi v\u00e0o l\u00fac n\u00e0y.<\/p>\n<p><strong>Huy\u1ec1n Trang<\/strong><\/p>\n<p>&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;<\/p>\n<p><strong><em>Di\u1ec5n \u0111\u00e0n Doanh nghi\u1ec7p (Kinh doanh &amp; Ph\u00e1p lu\u1eadt) 22-9-2017:<\/em><\/strong><\/p>\n<p><em><a href=\"http:\/\/enternews.vn\/co-nen-danh-thue-tien-gui-tiet-kiem-116953.html\">http:\/\/enternews.vn\/co-nen-danh-thue-tien-gui-tiet-kiem-116953.html<\/a><\/em><\/p>\n<p><em>(235\/767)<\/em>","protected":false},"excerpt":{"rendered":"<p>(D\u0110DN) &#8211; \u0110\u1ec1 xu\u1ea5t \u0111\u00e1nh thu\u1ebf \u0111\u1ed1i v\u1edbi ti\u1ec1n g\u1eedi ti\u1ebft ki\u1ec7m \u1edf Vi\u1ec7t Nam \u0111\u00e3 \u0111\u01b0\u1ee3c \u0111\u01b0a ra t\u1eeb r\u1ea5t l\u00e2u. V\u1ea5n \u0111\u1ec1 n\u00e0y l\u1ea1i m\u1ed9t l\u1ea7n n\u1eefa \u0111\u01b0\u1ee3c x\u1edbi l\u00ean. \u0110\u1ec1 xu\u1ea5t \u0111\u00e1nh thu\u1ebf ti\u1ec1n g\u1eedi v\u1eeba \u0111\u01b0\u1ee3c LS Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c &#8211; Tr\u1ecdng t\u00e0i vi\u00ean Trung t\u00e2m tr\u1ecdng t\u00e0i qu\u1ed1c t\u1ebf (VIAC) [&hellip;]<\/p>\n","protected":false},"author":10,"featured_media":28451,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[17,26],"tags":[],"class_list":["post-28408","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>1.536. 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