{"id":28411,"date":"2017-09-23T10:35:59","date_gmt":"2017-09-23T03:35:59","guid":{"rendered":"https:\/\/anvilaw.com\/vi\/?p=28411"},"modified":"2022-06-20T11:16:48","modified_gmt":"2022-06-20T04:16:48","slug":"1-539-de-xuat-danh-thue-tien-gui-tiet-kiem-tu-3-ty-dong","status":"publish","type":"post","link":"https:\/\/anvilaw.com\/vi\/1-539-de-xuat-danh-thue-tien-gui-tiet-kiem-tu-3-ty-dong\/","title":{"rendered":"1.539. \u0110\u1ec1 xu\u1ea5t \u0111\u00e1nh thu\u1ebf ti\u1ec1n g\u1eedi ti\u1ebft ki\u1ec7m t\u1eeb 3 t\u1ef7 \u0111\u1ed3ng"},"content":{"rendered":"

(VNB) – Ph\u00e2n t\u00edch v\u1ec1 nh\u1eefng b\u1ea5t c\u1eadp trong ch\u00ednh s\u00e1ch thu\u1ebf hi\u1ec7n nay, lu\u1eadt s\u01b0 Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c cho r\u1eb1ng: \u201cCh\u00ednh s\u00e1ch, ph\u00e1p lu\u1eadt thu\u1ebf c\u00f2n nhi\u1ec1u b\u1ea5t c\u1eadp. C\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.<\/strong><\/p>\n

B\u1ed9 T\u00e0i ch\u00ednh \u0111ang l\u1ea5y \u00fd ki\u1ebfn s\u1eeda 5 lu\u1eadt thu\u1ebf thu h\u00fat s\u1ef1 quan t\u00e2m kh\u00f4ng ch\u1ec9 c\u1ee7a c\u00e1c chuy\u00ean gia, c\u00e1c nh\u00e0 l\u00e0m lu\u1eadt m\u00e0 c\u1ea3 d\u01b0 lu\u1eadn x\u00e3 h\u1ed9i. M\u1edbi \u0111\u00e2y, t\u1ea1i h\u1ed9i ngh\u1ecb v\u1ec1 ch\u1ee7 \u0111\u1ec1 n\u00e0y, c\u00f3 \u00fd ki\u1ebfn \u0111\u1ec1 xu\u1ea5t n\u00ean b\u1ed5 sung th\u00eam vi\u1ec7c \u0111\u00e1nh thu\u1ebf l\u00e3i ti\u1ebft ki\u1ec7m v\u00e0o n\u1ed9i dung s\u1eeda \u0111\u1ed5i l\u1ea7n n\u00e0y.<\/p>\n

G\u1eedi ti\u1ebft ki\u1ec7m l\u00e0 k\u00eanh \u0111\u1ea7u t\u01b0?<\/strong><\/p>\n

\u0110\u00e2y kh\u00f4ng ph\u1ea3i l\u00e0 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 1 t\u1ef7 \u0111\u1ed3ng tr\u1edf l\u00ean v\u00e0 cho r\u1eb1ng, nh\u1eefng ng\u01b0\u1eddi \u0111\u1ed5 ti\u1ec1n v\u00e0o \u0111\u1ea7u t\u01b0 s\u1ea3n xu\u1ea5t, kinh doanh, t\u1ea1o c\u00f4ng \u0103n vi\u1ec7c l\u00e0m cho x\u00e3 h\u1ed9i, ch\u1ecbu \u0111\u1ee7 c\u00e1c lo\u1ea1i thu\u1ebf, l\u1ee3i nhu\u1eadn kh\u00f4ng \u0111\u01b0\u1ee3c bao nhi\u00eau, th\u1eadm ch\u00ed b\u1ecb l\u1ed7 n\u1eb7ng nh\u01b0ng v\u1eabn ph\u1ea3i \u0111\u00f3ng thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p, c\u00f2n nh\u1eefng ng\u01b0\u1eddi c\u00f3 s\u1ed5 ti\u1ebft ki\u1ec7m h\u00e0ng tr\u0103m t\u1ef7 \u0111\u1ed3ng g\u1eedi ng\u00e2n h\u00e0ng ung dung\u00a0h\u01b0\u1edfng l\u1ee3i l\u00e3i su\u1ea5t b\u00ecnh qu\u00e2n 6 \u2013 7% tr\u1edf l\u00ean m\u00e0 kh\u00f4ng ph\u1ea3i \u0111\u00f3ng m\u1ed9t \u0111\u1ed3ng ti\u1ec1n thu\u1ebf n\u00e0o.<\/p>\n

Theo quy \u0111\u1ecbnh hi\u1ec7n nay, ch\u1ec9 thu nh\u1eadp t\u1eeb l\u00e3i cho vay c\u00f4ng ty, ph\u00e1p nh\u00e2n, c\u00e1 nh\u00e2n kh\u00e1c, hay \u0111\u01b0\u1ee3c chia c\u1ed5 t\u1ee9c, m\u1edbi b\u1ecb \u0111\u00e1nh thu\u1ebf 5%. Cho r\u1eb1ng c\u00e1ch \u0111\u00e1nh thu\u1ebf nh\u01b0 v\u1eady l\u00e0 kh\u00f4ng c\u00f4ng b\u1eb1ng, 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\u00f3 th\u1ec3 \u00e1p d\u1ee5ng m\u1ee9c thu\u1ebf su\u1ea5t th\u1ea5p (kho\u1ea3ng 5%) \u0111\u1ed1i v\u1edbi ph\u1ea7n l\u00e3i ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng c\u1ee7a c\u00e1 nh\u00e2n \u0111\u1ed1i v\u1edbi s\u1ed1 ti\u1ec1n l\u1edbn h\u01a1n 3 t\u1ef7 \u0111\u1ed3ng tr\u1edf l\u00ean.<\/p>\n

C\u1ee5 th\u1ec3, \u00f4ng \u0110\u1ee9c cho r\u1eb1ng: \u201cN\u00ean \u0111\u00e1nh thu\u1ebf \u0111\u1ed1i v\u1edbi kho\u1ea3n thu nh\u1eadp l\u00e3i ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng v\u01b0\u1ee3t hai l\u1ea7n m\u1ee9c kh\u1edfi \u0111i\u1ec3m ch\u1ecbu thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n (t\u1ee9c l\u00e0 kho\u1ea3ng 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).<\/p>\n

C\u00f3 ngh\u0129a l\u00e0 thu nh\u1eadp c\u1ee1 360 tri\u1ec7u \u0111\u1ed3ng\/n\u0103m (g\u1ed3m 120 tri\u1ec7u \u0111\u1ed3ng thu nh\u1eadp c\u00e1 nh\u00e2n v\u00e0 240 tri\u1ec7u \u0111\u1ed3ng thu nh\u1eadp t\u1eeb l\u00e3i ti\u1ec1n g\u1eedi) tr\u1edf l\u00ean m\u1edbi b\u1ecb \u0111\u00e1nh thu\u1ebf\u201d.<\/p>\n

\u0110\u1ec3 \u0111\u1ea1t \u0111\u01b0\u1ee3c m\u1ee9c l\u00e3i n\u00e0y, theo \u00f4ng \u0110\u1ee9c, ng\u01b0\u1eddi cho vay ti\u1ec1n s\u1ebd g\u1eedi ng\u00e2n h\u00e0ng kho\u1ea3ng 3 t\u1ef7 \u0111\u1ed3ng tr\u1edf l\u00ean. \u201c\u0110\u1ec3 c\u00f3 \u0111\u01b0\u1ee3c s\u1ed1 ti\u1ec1n g\u1eedi n\u00e0y ph\u1ea3i l\u00e0 ng\u01b0\u1eddi\u00a0c\u00f3 thu nh\u1eadp cao, l\u00e0 nh\u00e0 gi\u00e0u, kh\u00f4ng ph\u1ea3i l\u00e0 ng\u01b0\u1eddi c\u00f3 thu nh\u1eadp th\u1ea5p, hay nh\u00e0 ngh\u00e8o. \u0110\u00e2y 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\u201d, \u00f4ng \u0110\u1ee9c n\u00f3i.<\/p>\n

Chuy\u00ean gia kinh t\u1ebf \u0110inh Th\u1ebf Hi\u1ec3n c\u0169ng nh\u1eadn x\u00e9t ki\u1ebfn ngh\u1ecb tr\u00ean kh\u00f4ng ph\u1ea3i l\u00e0 kh\u00f4ng c\u00f3 c\u01a1 s\u1edf do ch\u00fang ta hi\u1ec7n nay m\u1edbi x\u00e2y d\u1ef1ng c\u00e1c bi\u1ec3u thu\u1ebf v\u1ec1 b\u1ea5t \u0111\u1ed9ng s\u1ea3n, c\u1ed5 phi\u1ebfu, tr\u00e1i phi\u1ebfu\u2026 c\u00f2n t\u00e0i s\u1ea3n ti\u1ec1n g\u1eedi ti\u1ebft ki\u1ec7m ch\u01b0a thu thu\u1ebf.<\/p>\n


\nG\u1eedi 3 t\u1ef7 tr\u1edf l\u00ean s\u1ebd ph\u1ea3i ch\u1ecbu thu\u1ebf<\/em><\/p>\n

Theo \u00f4ng Hi\u1ec3n, \u1edf m\u1ed9t s\u1ed1 n\u01b0\u1edbc tr\u00ean th\u1ebf gi\u1edbi, c\u00e1c lo\u1ea1i t\u00e0i s\u1ea3n, k\u1ec3 c\u1ea3 ti\u1ec1n g\u1eedi ti\u1ebft ki\u1ec7m, \u0111\u1ec1u b\u1ecb \u0111\u00e1nh thu\u1ebf v\u00e0 c\u00e1c lo\u1ea1i thu\u1ebf n\u00e0y c\u00f3 th\u1ec3 chi\u1ebfm t\u1edbi 60% ng\u00e2n s\u00e1ch c\u1ee7a qu\u1ed1c gia. V\u00ec v\u1eady, trong t\u01b0\u01a1ng lai, ki\u1ebfn ngh\u1ecb vi\u1ec7c \u0111\u00e1nh thu\u1ebf t\u1eeb t\u00e0i s\u1ea3n ti\u1ec1n g\u1eedi ti\u1ebft ki\u1ec7m c\u0169ng l\u00e0 \u0111i\u1ec1u h\u1ee3p l\u00fd v\u00e0 \u0111\u00e1nh \u1edf m\u1ee9c ph\u00f9 h\u1ee3p l\u00e0 \u0111i\u1ec1u c\u1ea7n xem x\u00e9t k\u1ef9.<\/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 \u0111\u00fang, 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

Lo ng\u01b0\u1eddi g\u1eedi \u201cl\u00e1ch\u201d lu\u1eadt<\/strong><\/p>\n

B\u00ean c\u1ea1nh \u0111\u00f3, Vi\u1ec7t Nam \u0111ang c\u00f3 qu\u00e1 nhi\u1ec1u s\u1eafc thu\u1ebf. \u201cTr\u01b0\u1edbc m\u1eaft n\u00ean \u01b0u \u0111\u00e3i ng\u01b0\u1eddi d\u00e2n g\u1eedi ti\u1ec1n v\u00e0o ng\u00e2n h\u00e0ng. Gi\u1edd ch\u01b0a ph\u1ea3i l\u00fac \u0111\u00e1nh thu\u1ebf n\u00e0y\u201d, \u0111\u1ea1i di\u1ec7n m\u1ed9t ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i n\u00eau.<\/p>\n

Chia s\u1ebb, b\u1ea3n th\u00e2n ho\u00e0n to\u00e0n \u1ee7ng h\u1ed9 quan \u0111i\u1ec3m khuy\u1ebfn kh\u00edch g\u1eedi ti\u1ebft ki\u1ec7m n\u00ean kh\u00f4ng \u0111\u00e1nh thu\u1ebf thu nh\u1eadp t\u1eeb thu nh\u1eadp l\u00e3i, \u00f4ng \u0110\u1ee9c cho r\u1eb1ng h\u1ee3p l\u00fd h\u01a1n l\u00e0 ph\u1ea3i 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 khuy\u1ebfn kh\u00edch g\u1eedi ng\u00e2n h\u00e0ng.<\/p>\n

Vi\u1ec7c khuy\u1ebfn kh\u00edch g\u1eedi ng\u00e2n h\u00e0ng ch\u1ec9 ph\u00f9 h\u1ee3p v\u1edbi th\u1eddi bao c\u1ea5p, kh\u00f4ng ph\u1ea3i \u1edf th\u1eddi kinh t\u1ebf th\u1ecb tr\u01b0\u1eddng v\u00e0 t\u1ef1 do kinh doanh. C\u00f2n ai coi \u0111\u00f3 l\u00e0\u00a0k\u00eanh ch\u00ednh \u0111\u1ec3 \u0111\u1ea7u t\u01b0 kinh doanh s\u1ebd ph\u1ea3i ch\u1ea5p nh\u1eadn n\u1ed9p thu\u1ebf.<\/p>\n

\u201cN\u1ebfu v\u00ec \u0111\u00e1nh thu\u1ebf 5% thu nh\u1eadp ti\u1ec1n g\u1eedi ti\u1ebft ki\u1ec7m l\u1edbn, ng\u01b0\u1eddi gi\u00e0u kh\u00f4ng g\u1eedi ti\u1ebft ki\u1ec7m m\u00e0 chuy\u1ec3n sang \u0111\u1ea7u t\u01b0 g\u00f3p v\u1ed1n, mua c\u1ed5 ph\u1ea7n, tr\u00e1i phi\u1ebfu, cho vay\u2026 th\u00ec qu\u00e1 t\u1ed1t. Ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng m\u1ee5c ti\u00eau cu\u1ed1i c\u00f9ng c\u0169ng l\u00e0 cho vay s\u1ea3n xu\u1ea5t, kinh doanh m\u00e0 th\u00f4i. C\u00f3 \u0111\u00e1nh thu\u1ebf 5% c\u0169ng ch\u1ec9 d\u1ecbch chuy\u1ec3n nh\u1eb9 nh\u00e0ng v\u00e0 t\u1eeb t\u1eeb d\u00f2ng ti\u1ec1n\u201d, \u00f4ng \u0110\u1ee9c ph\u00e2n t\u00edch.<\/p>\n

Tuy nhi\u00ean, c\u00f3 \u00fd ki\u1ebfn lo ng\u1ea1i, nhi\u1ec1u ng\u01b0\u1eddi s\u1ebd chia nh\u1ecf c\u00e1c kho\u1ea3n ti\u1ec1n \u0111\u1ec3 \u201cl\u00e1ch\u201d thu\u1ebf. \u00d4ng \u0110\u1ee9c cho r\u1eb1ng n\u1ebfu v\u00ec \u0111\u00e1nh thu\u1ebf ti\u1ec1n l\u00e3i ti\u1ebft ki\u1ec7m m\u00e0 ng\u01b0\u1eddi ta ph\u00e2n nh\u1ecf th\u00e0nh c\u00e1c kho\u1ea3n ti\u1ec1n g\u1eedi kh\u00f4ng qu\u00e1 4 t\u1ef7 \u0111\u1ed3ng t\u1ea1i m\u1ed7i ng\u00e2n h\u00e0ng c\u0169ng kh\u00f4ng g\u00e2y ra \u0111i\u1ec1u g\u00ec gh\u00ea g\u1edbm.<\/p>\n

Th\u1eadm ch\u00ed, c\u00f2n c\u00f3 th\u00eam c\u00f4ng b\u1eb1ng, hy v\u1ecdng cho ng\u00e2n h\u00e0ng nh\u1ecf v\u00e0 an to\u00e0n h\u01a1n cho ch\u00ednh ng\u01b0\u1eddi g\u1eedi ti\u1ebft ki\u1ec7m v\u00ec ng\u01b0\u1eddi g\u1eedi ch\u1ec9 \u0111\u01b0\u1ee3c b\u1ea3o hi\u1ec3m ti\u1ec1n g\u1eedi 75 tri\u1ec7u \u0111\u1ed3ng.<\/p>\n

Hi\u1ec7n nay l\u00e3i su\u1ea5t huy \u0111\u1ed9ng k\u1ef3 h\u1ea1n m\u1ed9t n\u0103m kho\u1ea3ng 6 \u2013 7%\/n\u0103m. \u0110\u00e2y l\u00e0 k\u00eanh \u0111\u1ea7u t\u01b0 \u0111\u01b0\u1ee3c nhi\u1ec1u ng\u01b0\u1eddi d\u00e2n l\u1ef1a ch\u1ecdn do t\u00ednh an to\u00e0n v\u00e0 hi\u1ec7u qu\u1ea3 h\u01a1n so v\u1edbi \u0111\u1ea7u t\u01b0 v\u00e0o b\u1ea5t \u0111\u1ed9ng s\u1ea3n, ch\u1ee9ng kho\u00e1n\u2026<\/p>\n

Thanh Hoa<\/strong><\/p>\n<\/article>\n

——————<\/p>\n

Di\u1ec5n \u0111\u00e0n Doanh nghi\u1ec7p (Th\u1eddi s\u1ef1) 23-9-2017:<\/em><\/strong><\/p>\n

https:\/\/vnbusiness.vn\/tien-te\/de-xuat-danh-thue-tien-gui-tiet-kiem-tu-3-ty-dong-1029161.html<\/em>","protected":false},"excerpt":{"rendered":"

(VNB) – Ph\u00e2n t\u00edch v\u1ec1 nh\u1eefng b\u1ea5t c\u1eadp trong ch\u00ednh s\u00e1ch thu\u1ebf hi\u1ec7n nay, lu\u1eadt s\u01b0 Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c cho r\u1eb1ng: \u201cCh\u00ednh s\u00e1ch, ph\u00e1p lu\u1eadt thu\u1ebf c\u00f2n nhi\u1ec1u b\u1ea5t c\u1eadp. 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