{"id":28409,"date":"2017-09-22T10:37:58","date_gmt":"2017-09-22T03:37:58","guid":{"rendered":"https:\/\/anvilaw.com\/vi\/?p=28409"},"modified":"2022-06-20T11:16:34","modified_gmt":"2022-06-20T04:16:34","slug":"1-537-co-nen-tinh-thue-thu-nhap-ca-nhan-voi-khoan-lai-gui-tiet-kiem","status":"publish","type":"post","link":"https:\/\/anvilaw.com\/vi\/1-537-co-nen-tinh-thue-thu-nhap-ca-nhan-voi-khoan-lai-gui-tiet-kiem\/","title":{"rendered":"1.537. C\u00f3 n\u00ean t\u00ednh thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n v\u1edbi kho\u1ea3n l\u00e3i g\u1eedi ti\u1ebft ki\u1ec7m?"},"content":{"rendered":"

(HQ) – Vi\u1ec7c \u0111\u1ec1 xu\u1ea5t \u0111\u00e1nh thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n (TNCN) v\u1edbi kho\u1ea3n ti\u1ec1n l\u00e3i g\u1eedi ti\u1ebft ki\u1ec7m t\u1ea1i c\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng v\u1eeba qua nh\u1eadn \u0111\u01b0\u1ee3c nhi\u1ec1u \u00fd ki\u1ebfn d\u01b0 lu\u1eadn. Theo t\u00ecm hi\u1ec3u c\u1ee7a ph\u00f3ng vi\u00ean, nhi\u1ec1u chuy\u00ean gia cho r\u1eb1ng, n\u1ed9p thu\u1ebf l\u00e0 c\u1ea7n thi\u1ebft.<\/strong><\/p>\n

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\"co<\/em><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Ho\u1ea1t \u0111\u1ed9ng quy\u1ebft to\u00e1n thu\u1ebf t\u1ea1i C\u1ee5c Thu\u1ebf H\u00e0 N\u1ed9i. \u1ea2nh: Thu\u1ef3 Linh.<\/em><\/p>\n

T\u00ednh thu\u1ebf \u0111\u1ec3 t\u1ea1o s\u1ef1 c\u00f4ng b\u1eb1ng<\/strong><\/p>\n

Xung quanh vi\u1ec7c s\u1eeda \u0111\u1ed5i b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a 5 Lu\u1eadt thu\u1ebf, trong \u0111\u00f3 c\u00f3 Thu\u1ebf TNCN, Lu\u1eadt s\u01b0 Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c, Gi\u00e1m \u0111\u1ed1c C\u00f4ng ty Lu\u1eadt ANVI<\/span> \u0111\u1ec1 xu\u1ea5t, c\u1ea7n \u0111\u00e1nh thu\u1ebf v\u1edbi kho\u1ea3n ti\u1ec1n l\u00e3i g\u1eedi t\u1ea1i c\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng.<\/p>\n

Ph\u00e2n t\u00edch c\u1ee5 th\u1ec3 h\u01a1n, lu\u1eadt s\u01b0 \u0110\u1ee9c nh\u1ea5n m\u1ea1nh, theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 3, \u0110i\u1ec1u 3 v\u1ec1 thu nh\u1eadp ch\u1ecbu thu\u1ebf c\u1ee7a Lu\u1eadt Thu\u1ebf TNCN, th\u00ec kho\u1ea3n thu nh\u1eadp t\u1eeb \u0111\u1ea7u t\u01b0 v\u1ed1n, bao g\u1ed3m ti\u1ec1n l\u00e3i cho vay, l\u1ee3i t\u1ee9c c\u1ed5 ph\u1ea7n v\u00e0 thu nh\u1eadp t\u1eeb \u0111\u1ea7u t\u01b0 v\u1ed1n d\u01b0\u1edbi c\u00e1c h\u00ecnh th\u1ee9c kh\u00e1c (tr\u1eeb thu nh\u1eadp t\u1eeb l\u00e3i tr\u00e1i phi\u1ebfu Ch\u00ednh ph\u1ee7) ph\u1ea3i n\u1ed9p thu\u1ebf 5%. Tuy nhi\u00ean, t\u1ea1i kho\u1ea3n 7, \u0110i\u1ec1u 4 c\u1ee7a Lu\u1eadt Thu\u1ebf TNCN th\u00ec \u201cthu nh\u1eadp t\u1eeb l\u00e3i ti\u1ec1n g\u1eedi t\u1ea1i t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng\u201d \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf.<\/p>\n

\u0110i\u1ec1u n\u00e0y c\u00f3 ngh\u0129a, n\u1ebfu nh\u01b0 c\u00e1 nh\u00e2n thu l\u00e3i t\u1eeb vi\u1ec7c cho c\u00f4ng ty, ph\u00e1p nh\u00e2n, c\u00e1 nh\u00e2n kh\u00e1c vay ho\u1eb7c \u0111\u01b0\u1ee3c chia c\u1ed5 t\u1ee9c \u0111\u1ec1u b\u1ecb \u0111\u00e1nh thu\u1ebf 5%, c\u00f2n vi\u1ec7c thu l\u00e3i ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng l\u1ea1i kh\u00f4ng ph\u1ea3i n\u1ed9p thu\u1ebf cho d\u00f9 kho\u1ea3n l\u00e3i l\u00ean t\u1edbi h\u00e0ng ch\u1ee5c t\u1ef7 \u0111\u1ed3ng. Ch\u01b0a k\u1ec3, n\u1ebfu thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng v\u00e0 h\u1ea7u h\u1ebft c\u00e1c kho\u1ea3n kh\u00e1c c\u1ed9ng l\u1ea1i \u1edf m\u1ee9c v\u00e0i tr\u0103m tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean th\u00ec l\u1ea1i b\u1ecb \u0111\u00e1nh thu\u1ebf t\u1eeb 20%-35%.<\/p>\n

Theo \u00f4ng \u0110\u1ee9c, quy \u0111\u1ecbnh n\u00e0y v\u00f4 l\u00fd b\u1edfi th\u1ef1c t\u1ebf c\u00f3 nh\u1eefng ng\u01b0\u1eddi thu nh\u1eadp t\u1eeb l\u00e3i g\u1eedi ti\u1ebft ki\u1ec7m t\u1ea1i ng\u00e2n h\u00e0ng c\u00f3 khi l\u00ean t\u1edbi h\u01a1n 200 tri\u1ec7u \u0111\u1ed3ng\/n\u0103m m\u00e0 l\u1ea1i kh\u00f4ng ph\u1ea3i n\u1ed9p thu\u1ebf TNCN, trong khi r\u00f5 r\u00e0ng v\u1ec1 b\u1ea3n ch\u1ea5t kho\u1ea3n ti\u1ec1n n\u00e0y l\u00e0 thu nh\u1eadp \u0111\u1ea7u t\u01b0 v\u1ed1n. N\u1ebfu m\u1ed9t c\u00e1 nh\u00e2n thu l\u00e3i t\u1eeb ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng l\u00ean \u0111\u1ebfn tr\u00ean 240 tri\u1ec7u \u0111\u1ed3ng\/n\u0103m th\u00ec l\u00e0 ng\u01b0\u1eddi c\u00f3 thu nh\u1eadp cao, l\u00e0 nh\u00e0 gi\u00e0u, ch\u1ee9 kh\u00f4ng ph\u1ea3i l\u00e0 ng\u01b0\u1eddi c\u00f3 thu nh\u1eadp nh\u1ea5p, hay nh\u00e0 ngh\u00e8o. \u0110\u1ea5y l\u00e0 ch\u01b0a k\u1ec3 nh\u1eefng ng\u01b0\u1eddi nh\u01b0 v\u1eady th\u01b0\u1eddng c\u00f2n c\u00e1c kho\u1ea3n thu nh\u1eadp th\u01b0\u1eddng xuy\u00ean v\u00e0 b\u1ea5t th\u01b0\u1eddng kh\u00e1c n\u1eefa.<\/p>\n

Do \u0111\u00f3, c\u1ea7n ph\u1ea3i t\u00ednh thu\u1ebf TNCN v\u1edbi kho\u1ea3n ti\u1ec1n l\u00e3i n\u00e0y. Tuy nhi\u00ean, \u0111\u1ec3 t\u1ea1o s\u1ef1 c\u00f4ng b\u1eb1ng, \u00f4ng \u0110\u1ee9c \u0111\u1ec1 xu\u1ea5t ch\u1ec9 n\u00ean \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi kho\u1ea3n l\u00e3i v\u01b0\u1ee3t 2 l\u1ea7n m\u1ee9c kh\u1edfi \u0111i\u1ec3m ch\u1ecbu thu\u1ebf TNCN (t\u01b0\u01a1ng \u0111\u01b0\u01a1ng 216 tri\u1ec7u \u0111\u1ed3ng\/n\u0103m hi\u1ec7n nay, v\u00e0 d\u1ef1 ki\u1ebfn l\u00e0 240 tri\u1ec7u \u0111\u1ed3ng t\u1eeb n\u0103m 2019). M\u1eb7t kh\u00e1c, ngo\u00e0i vi\u1ec7c b\u1ed5 sung kho\u1ea3n thu\u1ebf thu nh\u1eadp t\u1eeb ti\u1ec1n l\u00e3i cho vay c\u1ee7a c\u00e1 nh\u00e2n, c\u1ea7n ph\u1ea3i 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, ch\u1eb3ng h\u1ea1n cao h\u01a1n 2 l\u1ea7n m\u1ee9c thu\u1ebf kh\u1edfi \u0111i\u1ec3m m\u1ee9c thu nh\u1eadp t\u00ednh thu\u1ebf TNCN (t\u00ednh theo n\u0103m).<\/p>\n

\u1ee6ng h\u1ed9 quan \u0111i\u1ec3m c\u1ea7n ph\u1ea3i thu\u1ebf tr\u00ean kho\u1ea3n ti\u1ec1n l\u00e3i g\u1eedi ng\u00e2n h\u00e0ng, trao \u0111\u1ed5i v\u1edbi ph\u00f3ng vi\u00ean, TS. Nguy\u1ec5n Tr\u00ed Hi\u1ebfu ph\u00e2n t\u00edch th\u00eam, c\u1ea7n ph\u1ea3i nh\u00ecn th\u1ea5y nh\u1eefng \u0111i\u1ec3m l\u1ee3i t\u1eeb \u0111\u1ec1 xu\u1ea5t n\u00e0y. Ti\u1ec1n l\u00e3i g\u1eedi ti\u1ebft ki\u1ec7m \u0111\u01b0\u1ee3c xem l\u00e0 m\u1ed9t kho\u1ea3n thu nh\u1eadp b\u00ecnh th\u01b0\u1eddng gi\u1ed1ng nh\u01b0 thu nh\u1eadp t\u1eeb c\u00e1c ho\u1ea1t \u0111\u1ed9ng kinh doanh kh\u00e1c nh\u01b0 b\u1ea5t \u0111\u1ed9ng s\u1ea3n, tr\u00e1i phi\u1ebfu. Kho\u1ea3n ti\u1ec1n l\u00e3i n\u00e0y ch\u00ednh l\u00e0 l\u1ee3i nhu\u1eadn ph\u00e1t sinh m\u1edbi sau khi g\u1eedi v\u00e0o ng\u00e2n h\u00e0ng, n\u00ean ph\u00f9 h\u1ee3p v\u1edbi nguy\u00ean t\u1eafc thu\u1ebf c\u1ee7a Vi\u1ec7t Nam.<\/p>\n

M\u1eb7t kh\u00e1c, trong \u0111i\u1ec1u ki\u1ec7n NSNN \u0111ang g\u1eb7p kh\u00f3 kh\u0103n, th\u00ec vi\u1ec7c \u0111i\u1ec1u ch\u1ec9nh ch\u00ednh s\u00e1ch thu thu\u1ebf nh\u1ea5t l\u00e0 v\u1edbi c\u00e1c kho\u1ea3n ti\u1ec1n l\u00e3i g\u1eedi ti\u1ebft ki\u1ec7m l\u00e0 c\u1ea7n thi\u1ebft. H\u01a1n n\u1eefa, c\u00e1ch l\u00e0m n\u00e0y ho\u00e0n to\u00e0n ph\u00f9 h\u1ee3p v\u1edbi th\u00f4ng l\u1ec7 qu\u1ed1c t\u1ebf. T\u1ea1i M\u1ef9, m\u1ed7i n\u0103m ng\u01b0\u1eddi g\u1eedi ti\u1ebft ki\u1ec7m \u0111\u1ec1u ph\u1ea3i khai b\u00e1o t\u1ed5ng s\u1ed1 ti\u1ec1n l\u00e3i thu \u0111\u01b0\u1ee3c t\u1eeb ho\u1ea1t \u0111\u1ed9ng g\u1eedi ti\u1ebft ki\u1ec7m v\u00e0 s\u1ebd b\u1ecb t\u00ednh thu\u1ebf TNCN. Tuy nhi\u00ean, ch\u1ec9 thu\u1ebf TNCN v\u1edbi kho\u1ea3n ti\u1ec1n l\u00e3i, ch\u1ee9 kh\u00f4ng ph\u1ea3i l\u00e0 kho\u1ea3n ti\u1ec1n m\u00e0 ng\u01b0\u1eddi d\u00e2n g\u1eedi v\u00e0o ng\u00e2n h\u00e0ng.<\/p>\n

Kh\u00f4ng \u1ea3nh h\u01b0\u1edfng t\u1edbi huy \u0111\u1ed9ng v\u1ed1n c\u1ee7a ng\u00e2n h\u00e0ng?<\/strong><\/p>\n

Tr\u01b0\u1edbc nhi\u1ec1u \u00fd ki\u1ebfn lo ng\u1ea1i vi\u1ec7c \u0111\u00e1nh thu\u1ebf kho\u1ea3n l\u00e3i ti\u1ec1n g\u1eedi l\u00e0m gi\u1ea3m huy \u0111\u1ed9ng c\u1ee7a ng\u00e2n h\u00e0ng \u00f4ng \u0110\u1ee9c cho hay, n\u1ebfu v\u00ec vi\u1ec7c n\u00e0y m\u00e0 \u1ea3nh h\u01b0\u1edfng t\u1edbi huy \u0111\u1ed9ng v\u1ed1n c\u1ee7a ng\u00e2n h\u00e0ng th\u00ec ph\u1ea3i th\u1ea5y r\u1eb1ng ch\u1eb3ng qua ti\u1ec1n \u0111\u00f3 \u0111\u00e3 ch\u1ea1y v\u00e0o s\u1ea3n xu\u1ea5t kinh doanh. C\u00f2n n\u1ebfu \u0111\u00e1nh thu\u1ebf m\u00e0 ng\u01b0\u1eddi d\u00e2n l\u1ea1i ph\u1ea3i ph\u00e2n nh\u1ecf ti\u1ec1n th\u00e0nh c\u00e1c g\u00f3i nh\u1ecf \u0111\u1ec3 kh\u00f4ng ph\u1ea3i n\u1ed9p thu\u1ebf c\u0169ng kh\u00f4ng th\u1ec3 g\u00e2y ra h\u1ec7 l\u1ee5y l\u1edbn.<\/p>\n

Th\u1eadm ch\u00ed, \u0111i\u1ec1u n\u00e0y c\u00f2n t\u1ea1o th\u00eam s\u1ef1 c\u00f4ng b\u1eb1ng cho c\u00e1c ng\u00e2n h\u00e0ng nh\u1ecf, qua \u0111\u00f3 \u0111\u1ea3m b\u1ea3o s\u1ef1 an to\u00e0n h\u01a1n cho ch\u00ednh ng\u01b0\u1eddi g\u1eedi ti\u1ebft ki\u1ec7m, v\u00ec m\u1ee9c chi tr\u1ea3 b\u1ea3o hi\u1ec3m ti\u1ec1n g\u1eedi \u0111ang kh\u00e1 th\u1ea5p v\u00e0 \u0111\u01b0\u1ee3c t\u00ednh ri\u00eang bi\u1ec7t theo t\u1eebng ng\u00e2n h\u00e0ng. C\u0169ng theo ph\u00e2n t\u00edch c\u1ee7a \u00f4ng \u0110\u1ee9c, c\u1ea7n khuy\u1ebfn kh\u00edch ng\u01b0\u1eddi c\u00f3 nhi\u1ec1u ti\u1ec1n chuy\u1ec3n sang \u0111\u1ea7u t\u01b0 kinh doanh, thay v\u00ec g\u1eedi v\u00e0o ng\u00e2n h\u00e0ng.<\/p>\n

Do v\u1eady, \u201cvi\u1ec7c \u0111\u00e1nh thu\u1ebf kho\u1ea3n l\u00e3i ti\u1ec1n g\u1eedi l\u1edbn \u0111\u1ec3 nh\u1eefng ai coi vi\u1ec7c g\u1eedi ti\u1ec1n ng\u00e2n h\u00e0ng l\u00e0 m\u1ed9t k\u00eanh ch\u00ednh \u0111\u1ec3 \u0111\u1ea7u t\u01b0 ph\u1ea3i c\u00e2n nh\u1eafc l\u1ea1i quy\u1ebft \u0111\u1ecbnh c\u1ee7a m\u00ecnh. C\u00f2n t\u1ea5t nhi\u00ean, n\u1ebfu v\u00ec thu\u1ebf su\u1ea5t 5% thu nh\u1eadp ti\u1ec1n l\u00e3i m\u00e0 ng\u01b0\u1eddi gi\u00e0u \u0111em ti\u1ec1n \u0111i tr\u1ef1c ti\u1ebfp \u0111\u1ea7u t\u01b0, kinh doanh, g\u00f3p v\u1ed1n, mua c\u1ed5 ph\u1ea7n, mua tr\u00e1i phi\u1ebfu th\u00ec qu\u00e1 t\u1ed1t\u201d \u2013 \u00f4ng \u0110\u1ee9c nh\u1ea5n m\u1ea1nh.<\/p>\n

Trong khi \u0111\u00f3, d\u01b0\u1edbi g\u00f3c \u0111\u1ed9 chuy\u00ean gia t\u00e0i ch\u00ednh ng\u00e2n h\u00e0ng \u00f4ng Tr\u00ed Hi\u1ebfu kh\u1eb3ng \u0111\u1ecbnh, n\u1ebfu \u0111\u00e1nh thu\u1ebf c\u01a1 quan qu\u1ea3n l\u00fd c\u0169ng c\u1ea7n ph\u1ea3i l\u01b0\u1eddng tr\u01b0\u1edbc \u0111\u01b0\u1ee3c nh\u1eefng kh\u00f3 kh\u0103n, th\u00e1ch th\u1ee9c m\u00e0 tr\u01b0\u1edbc m\u1eaft l\u00e0 \u1ea3nh h\u01b0\u1edfng t\u1edbi vi\u1ec7c huy \u0111\u1ed9ng v\u1ed1n c\u1ee7a ng\u00e2n h\u00e0ng. Nh\u1eefng ng\u01b0\u1eddi c\u00f3 ti\u1ec1n g\u1eedi ti\u1ebft ki\u1ec7m c\u00f3 th\u1ec3 v\u00ec vi\u1ec7c \u0111\u00e1nh thu\u1ebf s\u1ebd \u0111\u1ea7u t\u01b0 v\u00e0o c\u00e1c l\u0129nh v\u1ef1c kh\u00e1c.<\/p>\n

V\u00e0 \u0111\u1ec3 th\u1ef1c hi\u1ec7n \u0111\u01b0\u1ee3c \u0111i\u1ec1u n\u00e0y, \u00f4ng Hi\u1ebfu d\u1eabn ch\u1ee9ng, t\u1ea1i M\u1ef9, vi\u1ec7c \u0111\u00f3ng thu\u1ebf ti\u1ec1n l\u00e3i g\u1eedi ti\u1ebft ki\u1ec7m kh\u00f4ng ph\u1ea3i do ng\u00e2n h\u00e0ng tr\u1ef1c ti\u1ebfp tr\u1eeb khi tr\u1ea3 l\u00e3i cho ng\u01b0\u1eddi d\u00e2n m\u00e0 s\u1ed1 ti\u1ec1n n\u00e0y ng\u01b0\u1eddi g\u1eedi s\u1ebd ph\u1ea3i \u0111\u00f3ng cho c\u01a1 quan thu\u1ebf.<\/p>\n

T\u1ea1i M\u1ef9, m\u1ed7i c\u00f4ng d\u00e2n \u0111\u1ec1u c\u00f3 1 m\u00e3 s\u1ed1 an sinh x\u00e3 h\u1ed9i, khi tr\u1ea3 l\u00e3i cho kh\u00e1ch h\u00e0ng, ng\u00e2n h\u00e0ng ch\u1ec9 c\u1ea7n b\u00e1o s\u1ed1 l\u00e3i v\u00e0 m\u00e3 s\u1ed1 an sinh c\u1ee7a ng\u01b0\u1eddi \u0111\u00f3 cho c\u01a1 quan thu\u1ebf. Sau \u0111\u00f3, c\u01a1 quan thu\u1ebf s\u1ebd thu thu\u1ebf v\u1edbi c\u00e1c c\u00e1 nh\u00e2n c\u00f3 l\u00e3i ti\u1ec1n g\u1eedi ti\u1ebft ki\u1ec7m.<\/p>\n

C\u00f2n t\u1ea1i Vi\u1ec7t Nam, do ch\u01b0a c\u00f3 h\u1ec7 th\u1ed1ng m\u00e3 an sinh c\u0169ng nh\u01b0 h\u1ec7 th\u1ed1ng h\u1ea1 t\u1ea7ng th\u00f4ng tin \u0111\u1ea7y \u0111\u1ee7, \u0111\u1ed3ng \u0111\u1ec1u do v\u1eady n\u1ebfu tri\u1ec3n khai ng\u00e2n h\u00e0ng l\u00e0 \u0111\u01a1n v\u1ecb tr\u1ef1c ti\u1ebfp gi\u1eef l\u1ea1i s\u1ed1 ti\u1ec1n thu\u1ebf m\u00e0 c\u00e1c c\u00e1 nh\u00e2n s\u1ebd ph\u1ea3i n\u1ed9p. \u0110\u1ed3ng th\u1eddi, \u0111\u1ec3 thu\u1eadn l\u1ee3i qu\u00e1 tr\u00ecnh th\u00ed \u0111i\u1ec3m Vi\u1ec7t Nam n\u00ean \u00e1p d\u1ee5ng \u0111\u00e1nh thu\u1ebf \u0111\u1ed3ng \u0111\u1ec1u \u1edf m\u1ee9c thu\u1ebf su\u1ea5t 5% cho t\u1ea5t c\u1ea3 c\u00e1c kho\u1ea3n l\u00e3i g\u1eedi ti\u1ebft ki\u1ec7m, sau n\u00e0y c\u00f3 th\u1ec3 \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p l\u0169y ti\u1ebfn.<\/p>\n

\u00d4ng Hi\u1ebfu c\u0169ng kh\u1eb3ng \u0111\u1ecbnh, m\u1eb7c d\u00f9, vi\u1ec7c \u0111\u00e1nh thu\u1ebf \u0111\u1ea1i tr\u00e0 5% n\u00e0y s\u1ebd kh\u00f4ng th\u1ec3 t\u1ea1o ra s\u1ef1 c\u00f4ng b\u1eb1ng tuy\u1ec7t \u0111\u1ed1i, song l\u00e0 gi\u1ea3i ph\u00e1p d\u1ec5 th\u1ef1c hi\u1ec7n nh\u1ea5t trong b\u1ed1i c\u1ea3nh hi\u1ec7n nay. Vi\u1ec7c t\u00ednh thu\u1ebf ti\u1ec1n l\u00e3i g\u1eedi ti\u1ebft ki\u1ec7m th\u00ec c\u1ea7n \u00e1p d\u1ee5ng ch\u00ednh s\u00e1ch thu\u1ebf TNCN kh\u00e1c c\u0169ng c\u1ea7n \u0111\u01b0\u1ee3c duy tr\u00ec.<\/p>\n<\/div>\n<\/div>\n

H\u1ed3ng V\u00e2n<\/strong><\/p>\n

——————<\/p>\n

H\u1ea3i quan (T\u00e0i ch\u00ednh) 22-9-2017:<\/em><\/strong><\/p>\n

https:\/\/haiquanonline.com.vn\/co-nen-tinh-thue-thu-nhap-ca-nhan-voi-khoan-lai-gui-tiet-kiem-38442.html<\/em><\/p>\n

(719\/1.320)<\/em>","protected":false},"excerpt":{"rendered":"

(HQ) – Vi\u1ec7c \u0111\u1ec1 xu\u1ea5t \u0111\u00e1nh thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n (TNCN) v\u1edbi kho\u1ea3n ti\u1ec1n l\u00e3i g\u1eedi ti\u1ebft ki\u1ec7m t\u1ea1i c\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng v\u1eeba qua nh\u1eadn \u0111\u01b0\u1ee3c nhi\u1ec1u \u00fd ki\u1ebfn d\u01b0 lu\u1eadn. Theo t\u00ecm hi\u1ec3u c\u1ee7a ph\u00f3ng vi\u00ean, nhi\u1ec1u chuy\u00ean gia cho r\u1eb1ng, n\u1ed9p thu\u1ebf l\u00e0 c\u1ea7n thi\u1ebft. Ho\u1ea1t \u0111\u1ed9ng quy\u1ebft to\u00e1n thu\u1ebf […]<\/p>\n","protected":false},"author":10,"featured_media":28455,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[17,26],"tags":[],"class_list":["post-28409","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-binh-luan-gop-y","category-legal-media"],"acf":[],"yoast_head":"\n1.537. 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