{"id":29146,"date":"2016-08-15T15:59:49","date_gmt":"2016-08-15T08:59:49","guid":{"rendered":"https:\/\/anvilaw.com\/vi\/?p=29146"},"modified":"2022-06-22T16:02:13","modified_gmt":"2022-06-22T09:02:13","slug":"985-giam-thue-thu-nhap-cho-doanh-nghiep-nho-va-vua-muc-3-co-du","status":"publish","type":"post","link":"https:\/\/anvilaw.com\/vi\/985-giam-thue-thu-nhap-cho-doanh-nghiep-nho-va-vua-muc-3-co-du\/","title":{"rendered":"985. Gi\u1ea3m thu\u1ebf thu nh\u1eadp cho doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba: M\u1ee9c 3% c\u00f3 \u0111\u1ee7?"},"content":{"rendered":"(D\u0110DN) \u2013 \u0110\u1ec1 xu\u1ea5t gi\u1ea3m thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p cho kh\u1ed1i DNNVV t\u1eeb 20% xu\u1ed1ng c\u00f2n 17% \u0111\u01b0\u1ee3c cho l\u00e0 \u0111\u1ed9ng th\u00e1i t\u00edch c\u1ef1c v\u00e0 c\u1ea7n thi\u1ebft, gi\u00fap doanh nghi\u1ec7p gi\u1ea3m g\u00e1nh n\u1eb7ng v\u1ec1 thu\u1ebf, t\u1ea1o ngu\u1ed3n l\u1ef1c t\u00e0i ch\u00ednh v\u00e0 n\u00e2ng cao n\u0103ng l\u1ef1c c\u1ea1nh tranh. Tuy nhi\u00ean, m\u1ee9c gi\u1ea3m 3% \u0111\u01b0\u1ee3c cho l\u00e0 ch\u01b0a h\u1ee3p l\u00fd v\u00e0 ch\u01b0a \u0111\u1ee7 \u0111\u1ec3 k\u00edch th\u00edch s\u1ef1 ph\u00e1t tri\u1ec3n c\u1ee7a kh\u1ed1i n\u00e0y.<\/strong><\/p>\n

\"\"<\/p>\n

B\u1ed9 T\u00e0i ch\u00ednh \u0111\u1ec1 xu\u1ea5t gi\u1ea3m 3% thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p cho DNNVV trong 4 n\u0103m t\u1edbi<\/em><\/p>\n

\u0110\u1ec1 xu\u1ea5t gi\u1ea3m thu\u1ebf 3%<\/strong><\/p>\n

Theo th\u00f4ng b\u00e1o t\u1eeb C\u1ee5c th\u1ed1ng k\u00ea, Vi\u1ec7t Nam hi\u1ec7n c\u00f3 kho\u1ea3ng 500 ngh\u00ecn DN. Trong \u0111\u00f3, DNNVV chi\u1ebfm \u0111a s\u1ed1, kho\u1ea3ng 97% t\u1ed5ng s\u1ed1 DN c\u1ea3 n\u01b0\u1edbc. Khu v\u1ef1c doanh nghi\u1ec7p n\u00e0y c\u00f3 vai tr\u00f2 quan tr\u1ecdng trong ph\u00e1t tri\u1ec3n kinh t\u1ebf, x\u00e3 h\u1ed9i \u0111\u1ea5t n\u01b0\u1edbc.<\/p>\n

Ch\u00ednh v\u00ec v\u1eady, B\u1ed9 T\u00e0i Ch\u00ednh v\u1eeba c\u00f3 d\u1ef1 th\u1ea3o g\u1eedi Ch\u00ednh ph\u1ee7 \u0111\u1ec1 xu\u1ea5t cho DNNVV\u00a0\u0111\u01b0\u1ee3c gi\u1ea3m thu\u1ebf su\u1ea5t ph\u1ed5 th\u00f4ng thu\u1ebf thu nh\u1eadp DN\u00a0xu\u1ed1ng c\u00f2n 17% trong giai \u0111o\u1ea1n 4 n\u0103m (t\u1eeb 2017- 2020), gi\u1ea3m 3% so v\u1edbi hi\u1ec7n nay. T\u1eeb \u0111\u00f3, Ch\u00ednh ph\u1ee7 s\u1ebd tr\u00ecnh Qu\u1ed1c h\u1ed9i xem x\u00e9t \u0111\u1ec3 ngay trong n\u0103m nay c\u00f3 th\u1ec3 ban h\u00e0nh Ngh\u1ecb quy\u1ebft th\u00e1o g\u1ee1 kh\u00f3 kh\u0103n v\u1ec1 thu\u1ebf cho doanh nghi\u1ec7p.<\/p>\n

Thu\u1ebf thu nh\u1eadp DN\u00a0l\u00e0 lo\u1ea1i thu\u1ebf tr\u1ef1c thu, \u0111i\u1ec1u ti\u1ebft tr\u1ef1c ti\u1ebfp v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf c\u1ee7a doanh nghi\u1ec7p v\u00e0 l\u00e0 lo\u1ea1i thu\u1ebf \u0111\u00e1nh gi\u00e1 hi\u1ec7u qu\u1ea3 s\u1ea3n xu\u1ea5t kinh doanh c\u1ee7a doanh nghi\u1ec7p.<\/em><\/p>\n

Theo \u0111\u1ec1 su\u1ea5t c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh, m\u1ee9c \u01b0u \u0111\u00e3i thu\u1ebf su\u1ea5t thu nh\u1eadp DN\u00a017% s\u1ebd \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p c\u00f3 t\u1ed5ng doanh thu m\u1ed9t n\u0103m kh\u00f4ng qu\u00e1 20 t\u1ef7 \u0111\u1ed3ng v\u00e0 c\u00e1c doanh nghi\u1ec7p kh\u1edfi nghi\u1ec7p.<\/p>\n

L\u00e3nh \u0111\u1ea1o B\u1ed9 T\u00e0i ch\u00ednh nh\u1eadn \u0111\u1ecbnh, \u0111\u00e2y l\u00e0 m\u1ed9t trong c\u00e1c c\u00f4ng c\u1ee5 h\u1ed7 tr\u1ee3 DNNVV r\u1ea5t kh\u1ea3 thi. B\u1edfi vi\u1ec7c gi\u1ea3m thu\u1ebf su\u1ea5t theo nh\u01b0 ph\u01b0\u01a1ng \u00e1n B\u1ed9 n\u00e0y \u0111\u01b0a ra s\u1ebd gi\u00fap \u0111\u1ea3m b\u1ea3o s\u1ef1 khuy\u1ebfn kh\u00edch DNNVV c\u00f3 \u0111i\u1ec1u ki\u1ec7n t\u0103ng t\u00edch t\u1ee5, t\u00edch l\u0169y t\u00e1i \u0111\u1ea7u t\u01b0, ph\u00e1t tri\u1ec3n s\u1ea3n xu\u1ea5t kinh doanh, n\u00e2ng cao n\u0103ng l\u1ef1c c\u1ea1nh tranh.<\/p>\n

H\u01a1n n\u1eefa, vi\u1ec7c \u0111i\u1ec1u ch\u1ec9nh thu\u1ebf su\u1ea5t n\u00e0y c\u0169ng kh\u00f4ng \u1ea3nh h\u01b0\u1edfng nhi\u1ec1u t\u1edbi s\u1ed1 thu ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc. Do s\u1ed1 l\u01b0\u1ee3ng DNNVV chi\u1ebfm ph\u1ea7n l\u1edbn trong n\u1ec1n kinh t\u1ebf nh\u01b0ng t\u1ef7 tr\u1ecdng \u0111\u00f3ng g\u00f3p v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc v\u1ec1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p l\u1ea1i kh\u00e1 nh\u1ecf.<\/p>\n

C\u1ee5 th\u1ec3, theo s\u1ed1 li\u1ec7u doanh nghi\u1ec7p c\u1ee7a n\u0103m 2015, B\u1ed9 T\u00e0i ch\u00ednh cho bi\u1ebft, n\u1ebfu x\u00e1c \u0111\u1ecbnh DNNVV theo ti\u00eau ch\u00ed doanh thu n\u0103m tr\u01b0\u1edbc li\u1ec1n k\u1ec1 kh\u00f4ng qu\u00e1 20 t\u1ef7 \u0111\u1ed3ng th\u00ec chi\u1ebfm kho\u1ea3ng 86,2%. Tuy nhi\u00ean, s\u1ed1 thu v\u1ec1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p s\u1ed1 doanh nghi\u1ec7p tr\u00ean ch\u1ec9 c\u00f3 2,746 t\u1ef7 \u0111\u1ed3ng, nh\u01b0 v\u1eady, m\u1ee9c gi\u1ea3m thu ng\u00e2n s\u00e1ch ch\u1ec9 kho\u1ea3ng 473 t\u1ef7 \u0111\u1ed3ng.<\/p>\n

\u0110\u00e3 th\u1ef1c s\u1ef1 \u0111\u1ee7?<\/strong><\/p>\n

Theo T\u1ed5ng C\u1ee5c th\u1ed1ng k\u00ea, DNNVV hi\u1ec7n \u0111\u00f3ng g\u00f3p 46% GDP, 31% thu\u1ebf v\u00e0 t\u1ea1o ra 62% vi\u1ec7c l\u00e0m. Kh\u1ed1i doanh nghi\u1ec7p n\u00e0y c\u0169ng c\u00f3 nhu c\u1ea7u \u0111\u1ea7u t\u01b0, kh\u1edfi nghi\u1ec7p, m\u1edf r\u1ed9ng quy m\u00f4 s\u1ea3n xu\u1ea5t- kinh doanh \u1edf c\u00e1c ng\u00e0nh ngh\u1ec1 kh\u00e1c nhau l\u00e0 r\u1ea5t l\u1edbn.<\/p>\n

Do \u0111\u00f3, chuy\u00ean gia kinh t\u1ebf nh\u1eadn \u0111\u1ecbnh, vi\u1ec7c gi\u1ea3m thu\u1ebf su\u1ea5t thu\u1ebf thu nh\u1eadp DN\u00a0v\u1edbi DNNVV \u0111\u01b0\u1ee3c \u0111\u00e1nh gi\u00e1 l\u00e0 c\u1ea7n thi\u1ebft. Gi\u00fap doanh nghi\u1ec7p v\u01a1i b\u1edbt kh\u00f3 kh\u0103n, gi\u1ea3m g\u00e1nh n\u1eb7ng v\u1ec1 thu\u1ebf d\u00f9 c\u00f3 th\u1ec3 s\u1ebd l\u00e0m gi\u1ea3m ngu\u1ed3n thu c\u1ee7a ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc nh\u01b0ng s\u1ebd kh\u00f4ng \u0111\u00e1ng k\u1ec3.<\/p>\n

DN s\u1ebd c\u00f3 th\u00eam ngu\u1ed3n l\u1ef1c t\u00e0i ch\u00ednh \u0111\u1ec3 m\u1edf r\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh, \u0111\u1ed3ng th\u1eddi gi\u1ea3m chi ph\u00ed tr\u1ea3 l\u00e3i ti\u1ec1n vay, t\u1eeb \u0111\u00f3 gi\u1ea3m gi\u00e1 th\u00e0nh, chi ph\u00ed s\u1ea3n xu\u1ea5t kinh doanh, g\u00f3p ph\u1ea7n n\u00e2ng cao n\u0103ng l\u1ef1c c\u1ea1nh tranh, thu h\u00fat \u0111\u1ea7u t\u01b0.<\/p>\n

Lu\u1eadt s\u01b0 Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c \u2013 C\u00f4ng ty Lu\u1eadt ANVI nh\u1eadn \u0111\u1ecbnh: Ch\u00ednh s\u00e1ch gi\u1ea3m thu\u1ebf s\u1ebd l\u00e0 s\u1ef1 \u0111\u1ed9ng vi\u00ean, khuy\u1ebfn kh\u00edch thi\u1ebft th\u1ef1c \u0111\u1ec3 DN tham gia ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh. M\u1eb7t kh\u00e1c, \u0111\u00e2y l\u00e0 ch\u00ednh s\u00e1ch nu\u00f4i d\u01b0\u1ee1ng ngu\u1ed3n thu l\u00e2u d\u00e0i. B\u1edfi n\u1ebfu \u00e1p thu\u1ebf su\u1ea5t qu\u00e1 cao, doanh nghi\u1ec7p s\u1ebd n\u1ea3y sinh t\u00e2m l\u00fd tr\u1ed1n tr\u00e1nh d\u1eabn \u0111\u1ebfn t\u00ecnh tr\u1ea1ng th\u1ea5t thu thu\u1ebf.<\/em><\/p>\n

Tuy nhi\u00ean, nhi\u1ec1u chuy\u00ean gia t\u00e0i ch\u00ednh l\u1ea1i lo ng\u1ea1i, vi\u1ec7c gi\u1ea3m thu\u1ebf thu nh\u1eadp DN\u00a0\u0111\u01b0\u1ee3c B\u1ed9 T\u00e0i ch\u00ednh \u0111\u01b0a ra l\u1ea1i ch\u1ec9 \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi nh\u1eefng doanh nghi\u1ec7p c\u00f3 t\u1ed5ng doanh thu m\u1ed9t n\u0103m kh\u00f4ng qu\u00e1 20 t\u1ef7 \u0111\u1ed3ng v\u00e0 c\u00e1c DN\u00a0kh\u1edfi nghi\u1ec7p, c\u00f3 th\u1ec3 s\u1ebd d\u1eabn t\u1edbi DN \u201cl\u00e1ch lu\u1eadt\u201d \u0111\u1ec3 \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i.<\/p>\n

Th\u00f4ng th\u01b0\u1eddng, m\u1ee9c thu\u1ebf su\u1ea5t thu\u1ebf thu nh\u1eadp DN\u00a0th\u1ec3 hi\u1ec7n t\u1ef7 l\u1ec7 \u0111i\u1ec1u ti\u1ebft ti\u1ec1n c\u1ee7a ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc v\u00e0 DN\u00a0tr\u00ean kho\u1ea3n ti\u1ec1n l\u00e3i (thu nh\u1eadp ch\u1ecbu thu\u1ebf) do DN\u00a0t\u1ea1o ra, s\u1ed1 l\u00e3i \u0111\u01b0\u1ee3c chia th\u00e0nh 3 ph\u1ea7n v\u00e0 ph\u00e2n chia theo t\u1ef7 l\u1ec7 \u0111\u1ec3 l\u1ea1i DN\u00a02 ph\u1ea7n, ph\u1ea7n c\u00f2n l\u1ea1i n\u1ed9p ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc.<\/p>\n

Theo chuy\u00ean gia t\u00e0i ch\u00ednh V\u0169 \u0110\u00ecnh \u00c1nh, vi\u1ec7c \u01b0u \u0111\u00e3i thu\u1ebf thu nh\u1eadp DN ch\u1ec9 c\u00f3 l\u1ee3i cho c\u00e1c DN\u00a0kinh doanh c\u00f3 l\u00e3i, ch\u1ee9 kh\u00f4ng ph\u1ea3i to\u00e0n b\u1ed9 kh\u1ed1i DNNVV.<\/p>\n

Th\u1ef1c t\u1ebf, trong 5 th\u00e1ng qua, s\u1ed1 DN\u00a0g\u1eb7p kh\u00f3 kh\u0103n bu\u1ed9c ph\u1ea3i t\u1ea1m ng\u1eebng ho\u1ea1t \u0111\u1ed9ng \u0111\u00e3 \u0111\u1ea1t con s\u1ed1 tr\u00ean 28.500 DN, ch\u1ee7 y\u1ebfu l\u00e0 DNNVV\u00a0. Ch\u00ednh v\u00ec th\u1ebf, n\u1ebfu gi\u1ea3m, th\u1eadm ch\u00ed mi\u1ec5n thu\u1ebf thu nh\u1eadp DN\u00a0g\u1ea7n nh\u01b0 l\u00e0 v\u00f4 ngh\u0129a v\u1edbi nh\u1eefng DN\u00a0c\u00f2n l\u1ea1i.<\/p>\n

\u201cV\u1ea5n \u0111\u1ec1 ch\u00ednh l\u00e0 c\u00f3 h\u01b0\u1edbng gi\u1ea3i quy\u1ebft \u0111\u1ec3 DN\u00a0b\u1edbt l\u1ed7 tr\u1ee5 \u0111\u01b0\u1ee3c \u0111\u1ec3 kinh doanh c\u00f3 l\u00e3i, \u0111\u01b0\u1ee3c n\u1ed9p thu\u1ebf thu nh\u1eadp DN\u00a0v\u00e0 h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf su\u1ea5t thu\u1ebf thu nh\u1eadp DN\u201d.<\/em>\u00a0\u2013 \u00a0TS V\u0169 \u0110\u00ecnh \u00c1nh nh\u1eadn \u0111\u1ecbnh.<\/p>\n

B\u1edfi v\u1eady, c\u00f3 th\u1ec3 th\u1ea5y, m\u1eb7c d\u00f9 vi\u1ec7c gi\u1ea3m thu\u1ebf thu nh\u1eadp c\u00f3 l\u1ee3i cho DN, nh\u01b0ng ch\u1ec9 m\u1ee9c gi\u1ea3m 3% l\u00e0 ch\u01b0a \u0111\u1ee7. C\u00e1c chuy\u00ean ra cho r\u1eb1ng, ngo\u00e0i vi\u1ec7c gi\u1ea3m thu\u1ebf thu nh\u1eadp DN, B\u1ed9 T\u00e0i ch\u00ednh c\u1ea7n x\u00e2y d\u1ef1ng ch\u00ednh s\u00e1ch thu\u1ebf minh b\u1ea1ch, t\u1ea1o thu\u1eadn l\u1ee3i cho DN.<\/p>\n

\u0110\u1ed3ng th\u1eddi, c\u1ea7n c\u00f3 n\u1eefng c\u01a1 ch\u1ebf ch\u00ednh s\u00e1ch h\u1ed7 tr\u1ee3 DN\u00a0trong c\u00f4ng t\u00e1c ti\u1ebfp c\u1eadn ch\u00ednh s\u00e1ch thu\u1ebf, \u0111\u00e0o t\u1ea1o t\u01b0 v\u1ea5n, n\u00e2ng cao n\u0103ng l\u1ef1c qu\u1ea3n tr\u1ecb \u0111i\u1ec1u h\u00e0nh, gi\u00fap DN\u00a0ti\u1ebft ki\u1ec7m chi ph\u00ed, gia t\u0103ng quy m\u00f4 v\u00e0 t\u1ea1o m\u00f4i tr\u01b0\u1eddng c\u1ea1nh tranh c\u00f4ng b\u1eb1ng cho DN\u00a0ph\u00e1t tri\u1ec3n m\u1ea1nh m\u1ebd v\u00e0 b\u1ec1n v\u1eefng.<\/p>\n

Thy H\u1eb1ng<\/strong>\u00a0t\u1ed5ng h\u1ee3p<\/em><\/p>\n

——————————–<\/p>\n

Di\u1ec5n \u0111\u00e0n Doanh nghi\u1ec7p (Ph\u00e1p lu\u1eadt) 15-8-2016:<\/em><\/strong><\/p>\n

http:\/\/enternews.vn\/giam-thue-thu-nhap-cho-dnnvv-muc-3-co-du.html<\/a><\/em><\/p>\n

(69\/1.078)<\/em>","protected":false},"excerpt":{"rendered":"

(D\u0110DN) \u2013 \u0110\u1ec1 xu\u1ea5t gi\u1ea3m thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p cho kh\u1ed1i DNNVV t\u1eeb 20% xu\u1ed1ng c\u00f2n 17% \u0111\u01b0\u1ee3c cho l\u00e0 \u0111\u1ed9ng th\u00e1i t\u00edch c\u1ef1c v\u00e0 c\u1ea7n thi\u1ebft, gi\u00fap doanh nghi\u1ec7p gi\u1ea3m g\u00e1nh n\u1eb7ng v\u1ec1 thu\u1ebf, t\u1ea1o ngu\u1ed3n l\u1ef1c t\u00e0i ch\u00ednh v\u00e0 n\u00e2ng cao n\u0103ng l\u1ef1c c\u1ea1nh tranh. Tuy nhi\u00ean, m\u1ee9c gi\u1ea3m 3% \u0111\u01b0\u1ee3c cho […]<\/p>\n","protected":false},"author":3,"featured_media":29147,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[17,26],"tags":[],"class_list":["post-29146","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-binh-luan-gop-y","category-legal-media"],"acf":[],"yoast_head":"\n985. Gi\u1ea3m thu\u1ebf thu nh\u1eadp cho doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba: M\u1ee9c 3% c\u00f3 \u0111\u1ee7? - 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\/985-giam-thue-thu-nhap-cho-doanh-nghiep-nho-va-vua-muc-3-co-du\/\" \/>\n<meta property=\"og:locale\" content=\"vi_VN\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"[:vi]985. 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