{"id":28410,"date":"2017-09-22T10:38:58","date_gmt":"2017-09-22T03:38:58","guid":{"rendered":"https:\/\/anvilaw.com\/vi\/?p=28410"},"modified":"2022-06-20T11:16:40","modified_gmt":"2022-06-20T04:16:40","slug":"1-538-giam-thue-thu-nhap-tang-suc-canh-tranh","status":"publish","type":"post","link":"https:\/\/anvilaw.com\/vi\/1-538-giam-thue-thu-nhap-tang-suc-canh-tranh\/","title":{"rendered":"1.538. Gi\u1ea3m thu\u1ebf thu nh\u1eadp, t\u0103ng s\u1ee9c c\u1ea1nh tranh"},"content":{"rendered":"(KT\u0110T) – Lu\u1eadt Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p (TNDN) \u0111ang \u0111\u01b0\u1ee3c B\u1ed9 T\u00e0i ch\u00ednh \u0111\u1ec1 xu\u1ea5t s\u1eeda \u0111\u1ed5i, trong \u0111\u00f3 m\u1ee9c thu\u1ebf TNDN cho DN nh\u1ecf v\u00e0 v\u1eeba (DNNVV) v\u00e0 DN si\u00eau nh\u1ecf \u0111\u01b0\u1ee3c \u0111\u1ec1 xu\u1ea5t gi\u1ea3m m\u1ea1nh, nh\u1eadn \u0111\u01b0\u1ee3c ph\u1ea3n \u1ee9ng t\u00edch c\u1ef1c c\u1ee7a c\u1ed9ng \u0111\u1ed3ng DN.<\/strong><\/p>\n

Tuy nhi\u00ean, \u0111\u1ec3 lu\u1eadt thu\u1ebf th\u1ef1c s\u1ef1 hi\u1ec7u qu\u1ea3, B\u1ed9 T\u00e0i ch\u00ednh c\u1ea7n ti\u1ebfp thu \u00fd ki\u1ebfn c\u1ee7a DN \u0111\u1ec3 c\u00f3 nh\u1eefng s\u1eeda \u0111\u1ed5i thu\u1eadn l\u1ee3i cho DN.<\/p>\n

\u201cKhoan s\u1ee9c\u201d doanh nghi\u1ec7p<\/strong><\/p>\n

Theo B\u1ed9 T\u00e0i ch\u00ednh, vi\u1ec7c s\u1eeda \u0111\u1ed5i Lu\u1eadt Thu\u1ebf TNDN nh\u1eb1m h\u1ed7 tr\u1ee3 v\u00e0 t\u1ea1o \u0111i\u1ec1u ki\u1ec7n cho c\u00e1c DNNVV \u1ed5n \u0111\u1ecbnh v\u00e0 ph\u00e1t tri\u1ec3n s\u1ea3n xu\u1ea5t kinh doanh. V\u00ec th\u1ebf, B\u1ed9 \u0111ang \u0111\u01b0a ra 2 ph\u01b0\u01a1ng \u00e1n. Ph\u01b0\u01a1ng \u00e1n 1 l\u00e0 DN nh\u1ecf \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t 17%; DN si\u00eau nh\u1ecf \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t 15%. Trong \u0111\u00f3, ti\u00eau ch\u00ed x\u00e1c \u0111\u1ecbnh DN h\u01b0\u1edfng thu\u1ebf su\u1ea5t \u01b0u \u0111\u00e3i ch\u1ec9 \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi DN nh\u1ecf, DN si\u00eau nh\u1ecf theo quy \u0111\u1ecbnh t\u1ea1i Lu\u1eadt H\u1ed7 tr\u1ee3 DNNVV (kh\u00f4ng \u00e1p d\u1ee5ng m\u1ee9c thu\u1ebf su\u1ea5t 17% \u0111\u1ed1i v\u1edbi DN v\u1eeba). C\u1ee5 th\u1ec3, DN si\u00eau nh\u1ecf (l\u00e0 DN c\u00f3 t\u1ed5ng doanh thu n\u0103m d\u01b0\u1edbi 3 t\u1ef7 \u0111\u1ed3ng) \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t 15%; DN nh\u1ecf (c\u00f3 s\u1ed1 lao \u0111\u1ed9ng tham gia b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i b\u00ecnh qu\u00e2n n\u0103m kh\u00f4ng qu\u00e1 200 ng\u01b0\u1eddi; \u0111\u1ed3ng th\u1eddi \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n c\u00f3 t\u1ed5ng doanh thu n\u0103m t\u1eeb 3 – 50 t\u1ef7 \u0111\u1ed3ng) \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t 17%.<\/p>\n

\"\"<\/em><\/p>\n

Doanh nghi\u1ec7p l\u00e0m th\u1ee7 t\u1ee5c ho\u00e0n thu\u1ebf t\u1ea1i C\u1ee5c Thu\u1ebf TP H\u00e0 N\u1ed9i. \u1ea2nh: H\u1ea3i Linh<\/em><\/p>\n

Ph\u01b0\u01a1ng \u00e1n 2 l\u00e0 \u00e1p d\u1ee5ng m\u1ed9t m\u1ee9c thu\u1ebf su\u1ea5t 17% \u0111\u1ed1i v\u1edbi DNNVV, trong \u0111\u00f3 x\u00e1c \u0111\u1ecbnh ti\u00eau ch\u00ed DNNVV nh\u01b0 quy \u0111\u1ecbnh t\u1ea1i Lu\u1eadt Thu\u1ebf TNDN s\u1ed1 32\/2013\/QH13 nh\u01b0ng n\u00e2ng m\u1ee9c doanh thu l\u00e0m c\u0103n c\u1ee9 x\u00e1c \u0111\u1ecbnh DNNVV t\u1eeb kh\u00f4ng qu\u00e1 20 t\u1ef7 \u0111\u1ed3ng\/n\u0103m t\u1ea1i Lu\u1eadt s\u1ed1 32\/2013\/QH13 hi\u1ec7n h\u00e0nh l\u00ean 50 t\u1ef7 \u0111\u1ed3ng\/n\u0103m.<\/p>\n

Theo V\u1ee5 tr\u01b0\u1edfng V\u1ee5 Qu\u1ea3n l\u00fd thu\u1ebf DN l\u1edbn (T\u1ed5ng c\u1ee5c Thu\u1ebf) Nguy\u1ec5n V\u0103n Ph\u1ee5ng, Vi\u1ec7t Nam hi\u1ec7n c\u00f3 tr\u00ean 95% DN l\u00e0 DNNVV, trong s\u1ed1 \u0111\u00f3 c\u00f3 r\u1ea5t nhi\u1ec1u DN nh\u1ecf, si\u00eau nh\u1ecf. Do v\u1eady, ch\u1ee7 tr\u01b0\u01a1ng s\u1eeda \u0111\u1ed5i ch\u00ednh s\u00e1ch thu\u1ebf l\u1ea7n n\u00e0y s\u1ebd \u201ckhoan s\u1ee9c\u201d cho m\u1ed9t l\u1edbp \u0111\u1ed1i t\u01b0\u1ee3ng r\u1ea5t r\u1ed9ng trong c\u1ed9ng \u0111\u1ed3ng DN. Ph\u00f3 Ch\u1ee7 t\u1ecbch ki\u00eam T\u1ed5ng Th\u01b0 k\u00fd Hi\u1ec7p h\u1ed9i DNNVV Vi\u1ec7t Nam T\u00f4 Ho\u00e0i Nam c\u0169ng cho r\u1eb1ng, ph\u01b0\u01a1ng \u00e1n gi\u1ea3m thu\u1ebf TNDN c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh l\u00e0 t\u00edn hi\u1ec7u r\u1ea5t t\u1ed1t nh\u1eb1m h\u1ed7 tr\u1ee3, gi\u1ea3m b\u1edbt kh\u00f3 kh\u0103n cho DN. Ch\u00ednh s\u00e1ch n\u00e0y, r\u1ea5t quan tr\u1ecdng v\u1edbi s\u1ef1 ph\u00e1t tri\u1ec3n c\u1ee7a DN, tr\u01b0\u1edbc m\u1eaft v\u00e0 l\u00e2u d\u00e0i. Nh\u01b0ng gi\u1ea3m c\u1ee5 th\u1ec3 nh\u01b0 th\u1ebf n\u00e0o c\u1ea7n c\u00e2n nh\u1eafc k\u1ef9 tr\u00ean c\u01a1 s\u1edf ph\u00e2n t\u00edch chi ph\u00ed c\u1ee7a DN.<\/p>\n

Vi\u1ec7c s\u1eeda \u0111\u1ed5i nh\u01b0 v\u1eady \u0111ang \u0111\u01b0\u1ee3c c\u1ed9ng \u0111\u1ed3ng DN \u1ee7ng h\u1ed9, b\u1edfi \u0111i\u1ec1u n\u00e0y s\u1ebd t\u1ea1o thu\u1eadn l\u1ee3i cho DN ho\u1ea1t \u0111\u1ed9ng. Tuy nhi\u00ean, b\u00ean c\u1ea1nh \u0111\u00f3 v\u1eabn c\u00f2n nh\u1eefng quy \u0111\u1ecbnh \u0111\u01b0\u1ee3c DN ki\u1ebfn ngh\u1ecb ban so\u1ea1n th\u1ea3o Lu\u1eadt c\u1ea7n c\u00e2n nh\u1eafc tr\u00ean c\u01a1 s\u1edf \u0111\u00e1nh gi\u00e1 th\u1ef1c t\u1ebf ho\u1ea1t \u0111\u1ed9ng c\u1ee7a DN.<\/p>\n

C\u00e2n nh\u1eafc ph\u00e2n lo\u1ea1i l\u1ea1i ch\u1ec9 ti\u00eau \u0111\u00e1nh gi\u00e1 doanh nghi\u1ec7p<\/p>\n

Theo Lu\u1eadt s\u01b0 Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c – Gi\u00e1m \u0111\u1ed1c C\u00f4ng ty Lu\u1eadt ANVI<\/span>, Lu\u1eadt kh\u00f4ng n\u00ean \u00e1p d\u1ee5ng m\u1ee9c thu\u1ebf su\u1ea5t TNDN kh\u00e1c nhau 15 – 17 – 20% theo quy m\u00f4 doanh thu, lao \u0111\u1ed9ng, v\u00ec ph\u1ee9c t\u1ea1p, kh\u00f4ng h\u1ee3p l\u00fd, kh\u00f4ng c\u00f3 nhi\u1ec1u \u00fd ngh\u0129a th\u1ef1c t\u1ebf, d\u1ec5 b\u1ecb gian l\u1eadn, l\u1ee3i d\u1ee5ng… \u0110i\u1ec1u \u0111\u00f3 v\u00f4 h\u00ecnh trung khuy\u1ebfn kh\u00edch DN duy tr\u00ec quy m\u00f4 nh\u1ecf, kh\u00f3 ph\u00e1t huy \u0111\u01b0\u1ee3c l\u1ee3i th\u1ebf hi\u1ec7u qu\u1ea3, c\u1ea1nh tranh.<\/em><\/p>\n

V\u1ea5n \u0111\u1ec1 quan tr\u1ecdng n\u1eefa \u0111\u01b0\u1ee3c c\u1ed9ng \u0111\u1ed3ng DN quan t\u00e2m l\u00e0 c\u00e1ch x\u00e1c \u0111\u1ecbnh, ph\u00e2n lo\u1ea1i \u0111\u00e1nh gi\u00e1 DN, b\u1edfi \u0111i\u1ec1u n\u00e0y s\u1ebd \u1ea3nh h\u01b0\u1edfng tr\u1ef1c ti\u1ebfp t\u1edbi m\u1ee9c thu\u1ebf m\u00e0 DN ph\u1ea3i \u0111\u00f3ng. \u0110\u1ea1i di\u1ec7n C\u00f4ng ty TNHH Khai th\u00e1c, ch\u1ebf bi\u1ebfn kho\u1ea3ng s\u1ea3n N\u00fai Ph\u00e1o cho r\u1eb1ng, B\u1ed9 T\u00e0i ch\u00ednh n\u00ean xem x\u00e9t l\u1ea1i quy \u0111\u1ecbnh m\u1ee9c doanh thu 50 t\u1ef7 \u0111\u1ed3ng\/n\u0103m v\u1eabn coi l\u00e0 ho\u1ea1t \u0111\u1ed9ng c\u1ee7a DN nh\u1ecf. \u0110\u1ea1i di\u1ec7n DN n\u00e0y \u0111\u1ec1 ngh\u1ecb n\u00ean ph\u00e2n lo\u1ea1i l\u1ea1i ch\u1ec9 ti\u00eau \u0111\u00e1nh gi\u00e1, ph\u00e2n lo\u1ea1i DN theo Lu\u1eadt H\u1ed7 tr\u1ee3 DNNVV n\u0103m 2017 \u0111\u1ec3 t\u1eeb \u0111\u00f3 \u0111\u1eb7t ra t\u1ef7 l\u1ec7 thu\u1ebf su\u1ea5t ph\u00f9 h\u1ee3p.<\/p>\n

Ngo\u00e0i ra, theo b\u00e0 \u0110\u1eb7ng Th\u1ecb B\u00ecnh An, chuy\u00ean gia v\u1ec1 thu\u1ebf – h\u1ea3i quan c\u1ee7a C\u00f4ng ty TNHH T\u01b0 v\u1ea5n thu\u1ebf C&A, \u0111\u1ec3 t\u1ea1o \u0111i\u1ec1u ki\u1ec7n cho DNNVV, vi\u1ec7c n\u1ed9p thu\u1ebf TNDN theo t\u1ef7 l\u1ec7 (kho\u00e1n) cho DN c\u00f3 doanh thu n\u0103m t\u1eeb 3 t\u1ef7 \u0111\u1ed3ng tr\u1edf xu\u1ed1ng, B\u1ed9 T\u00e0i ch\u00ednh n\u00ean \u0111\u00e1nh gi\u00e1 v\u00e0 kh\u1ea3o s\u00e1t vi\u1ec7c n\u1ed9p thu\u1ebf TNDN hi\u1ec7n nay. \u0110\u1ed1i v\u1edbi c\u00e1c DN c\u00f3 doanh thu t\u1eeb 20 t\u1ef7 \u0111\u1ed3ng tr\u1edf xu\u1ed1ng c\u00f3 chia ra nhi\u1ec1u b\u1eadc, t\u1eeb \u0111\u00f3 c\u00f3 quy \u0111\u1ecbnh m\u1ee9c kho\u00e1n cho nh\u1eefng DN n\u00e0y ph\u00f9 h\u1ee3p. \u0110i\u1ec1u \u0111\u00f3 s\u1ebd c\u00f3 l\u1ee3i cho vi\u1ec7c thu ng\u00e2n s\u00e1ch, ti\u1ebft ki\u1ec7m chi ph\u00ed cho DN trong vi\u1ec7c t\u1ed5 ch\u1ee9c k\u1ebf to\u00e1n v\u00e0 l\u00e0m th\u1ee7 t\u1ee5c gi\u1ea3i th\u1ec3 DN, chi ph\u00ed qu\u1ea3n l\u00fd thu\u1ebf.<\/p>\n\n\n\n
Theo D\u1ef1 th\u1ea3o s\u1eeda \u0111\u1ed5i, b\u1ed5 sung Lu\u1eadt Thu\u1ebf TNDN, c\u00f4ng ty ch\u00fang t\u00f4i thu\u1ed9c di\u1ec7n \u0111\u01b0\u1ee3c h\u01b0\u1edfng thu\u1ebf su\u1ea5t 17% thay v\u00ec 20%. Vi\u1ec7c \u0111\u01b0\u1ee3c gi\u1ea3m 3 \u0111i\u1ec3m ph\u1ea7n tr\u0103m m\u1ee9c \u0111\u00f3ng thu\u1ebf TNDN so v\u1edbi tr\u01b0\u1edbc \u0111\u00f3 \u0111\u1ed3ng ngh\u0129a l\u1ee3i nhu\u1eadn c\u1ee7a DN s\u1ebd t\u0103ng l\u00ean v\u00e0 c\u00f3 th\u00eam l\u1ee3i th\u1ebf c\u1ea1nh tranh. DN s\u1ebd \u0111\u1ec3 ra \u0111\u01b0\u1ee3c m\u1ed9t kho\u1ea3n kh\u00f4ng nh\u1ecf t\u00e1i \u0111\u1ea7u t\u01b0 cho ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh, qua \u0111\u00f3 DN c\u00e0ng c\u00f3 \u0111\u1ed9ng l\u1ef1c \u0111\u1ec3 ph\u1ea5n \u0111\u1ea5u l\u00e0m \u0103n, chia b\u1edbt ph\u1ea7n n\u00e0o g\u00e1nh n\u1eb7ng cho DN.<\/p>\n

CEO C\u00f4ng ty CP C\u00f4ng ngh\u1ec7 Smart Computer\u00a0<\/em>\u00a0L\u00ea Gia \u0110\u00f4ng<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

 <\/p>\n

H\u00c0 L\u00c2M\u00a0<\/strong><\/p>\n

——————<\/p>\n

Kinh t\u1ebf & \u0110\u00f4 th\u1ecb (Doanh nghi\u1ec7p) 22-9-2017:<\/em><\/strong><\/p>\n

http:\/\/kinhtedothi.vn\/giam-thue-thu-nhap-tang-suc-canh-tranh-298681.html<\/a><\/em><\/p>\n

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

(KT\u0110T) – Lu\u1eadt Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p (TNDN) \u0111ang \u0111\u01b0\u1ee3c B\u1ed9 T\u00e0i ch\u00ednh \u0111\u1ec1 xu\u1ea5t s\u1eeda \u0111\u1ed5i, trong \u0111\u00f3 m\u1ee9c thu\u1ebf TNDN cho DN nh\u1ecf v\u00e0 v\u1eeba (DNNVV) v\u00e0 DN si\u00eau nh\u1ecf \u0111\u01b0\u1ee3c \u0111\u1ec1 xu\u1ea5t gi\u1ea3m m\u1ea1nh, nh\u1eadn \u0111\u01b0\u1ee3c ph\u1ea3n \u1ee9ng t\u00edch c\u1ef1c c\u1ee7a c\u1ed9ng \u0111\u1ed3ng DN. Tuy nhi\u00ean, \u0111\u1ec3 lu\u1eadt thu\u1ebf th\u1ef1c s\u1ef1 […]<\/p>\n","protected":false},"author":10,"featured_media":28458,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[17,26],"tags":[],"class_list":["post-28410","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-binh-luan-gop-y","category-legal-media"],"acf":[],"yoast_head":"\n1.538. Gi\u1ea3m thu\u1ebf thu nh\u1eadp, t\u0103ng s\u1ee9c c\u1ea1nh tranh - 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\/1-538-giam-thue-thu-nhap-tang-suc-canh-tranh\/\" \/>\n<meta property=\"og:locale\" content=\"vi_VN\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"[:vi]1.538. 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