{"id":31640,"date":"2011-11-08T16:23:26","date_gmt":"2011-11-08T09:23:26","guid":{"rendered":"https:\/\/anvilaw.com\/vi\/?p=31640"},"modified":"2022-07-04T16:26:00","modified_gmt":"2022-07-04T09:26:00","slug":"255-thue-thu-nhap-chua-hop-ly","status":"publish","type":"post","link":"https:\/\/anvilaw.com\/vi\/255-thue-thu-nhap-chua-hop-ly\/","title":{"rendered":"255. Thu\u1ebf thu nh\u1eadp ch\u01b0a h\u1ee3p l\u00fd"},"content":{"rendered":"<strong>(NL\u0110) &#8211; M\u1edbi c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh ch\u01b0a \u0111\u1ebfn 3 n\u0103m (t\u1eeb ng\u00e0y 1\/1\/2009) song Lu\u1eadt Thu\u1ebf Thu nh\u1eadp c\u00e1 nh\u00e2n nay \u0111\u00e3 b\u1ed9c l\u1ed9 r\u1ea5t nhi\u1ec1u \u0111i\u1ec1u b\u1ea5t h\u1ee3p l\u00fd, c\u1ea7n c\u1ea5p thi\u1ebft s\u1eeda \u0111\u1ed5i<\/strong><\/p>\n<p>H\u1ed9i th\u1ea3o s\u1eeda \u0111\u1ed5i b\u1ed5 sung Lu\u1eadt Thu\u1ebf Thu nh\u1eadp c\u00e1 nh\u00e2n (TNCN) v\u00e0 Lu\u1eadt Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p (TNDN) \u0111\u01b0\u1ee3c B\u1ed9 T\u00e0i ch\u00ednh t\u1ed5 ch\u1ee9c ng\u00e0y 8\/11 t\u1ea1i H\u00e0 N\u1ed9i \u0111\u00e3 m\u1ed5 x\u1ebb h\u00e0ng lo\u1ea1t thi\u1ebfu s\u00f3t trong Lu\u1eadt Thu\u1ebf TNCN nh\u01b0 m\u1ee9c kh\u1edfi \u0111i\u1ec3m ch\u1ecbu thu\u1ebf, c\u00e1c b\u1eadc ch\u1ecbu thu\u1ebf, kho\u1ea3ng c\u00e1ch gi\u1eefa c\u00e1c b\u1eadc thu\u1ebf\u2026<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-31641 img-fluid img-fluid\" src=\"https:\/\/anvilaw.com\/wp-content\/uploads\/2022\/07\/255.jpg\" alt=\"\" width=\"450\" height=\"338\" \/><\/p>\n<p>Lu\u1eadt Thu\u1ebf Thu nh\u1eadp c\u00e1 nh\u00e2n nay \u0111\u00e3 b\u1ed9c l\u1ed9 r\u1ea5t nhi\u1ec1u \u0111i\u1ec1u b\u1ea5t h\u1ee3p l\u00fd, c\u1ea7n c\u1ea5p thi\u1ebft s\u1eeda \u0111\u1ed5i.<\/p>\n<p>&nbsp;<\/p>\n<p><strong>Kh\u1edfi \u0111i\u1ec3m ch\u1ecbu thu\u1ebf qu\u00e1 th\u1ea5p<\/strong><\/p>\n<p>B\u00e0 Nguy\u1ec5n Th\u1ecb Th\u00ecn, Ph\u00f3 Ch\u1ee7 t\u1ecbch Hi\u1ec7p h\u1ed9i T\u01b0 v\u1ea5n thu\u1ebf Vi\u1ec7t Nam, th\u1eb3ng th\u1eafn: \u201cM\u1ee9c kh\u1edfi \u0111i\u1ec3m ch\u1ecbu thu\u1ebf 4 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng l\u00e0 qu\u00e1 th\u1ea5p so v\u1edbi thu nh\u1eadp c\u1ee7a ng\u01b0\u1eddi d\u00e2n hi\u1ec7n nay. Nh\u00e0 l\u00e0m ch\u00ednh s\u00e1ch c\u1ea7n ph\u1ea3i t\u00ednh tr\u01b0\u1edbc khi n\u1ed9p \u0111\u01b0\u1ee3c thu\u1ebf, ng\u01b0\u1eddi d\u00e2n ph\u1ea3i chi tr\u1ea3 nh\u1eefng chi ph\u00ed nh\u01b0 \u0103n \u1edf, \u0111i l\u1ea1i, h\u1ecdc h\u00e0nh\u2026 Trong b\u1ed1i c\u1ea3nh gi\u00e1 c\u1ea3 l\u1ea1m ph\u00e1t t\u0103ng cao nh\u01b0 hi\u1ec7n nay, kh\u1edfi \u0111i\u1ec3m ch\u1ecbu thu\u1ebf c\u1ea7n n\u00e2ng l\u00ean 5 tri\u1ec7u \u0111\u1ed3ng. N\u00f3i t\u00f3m l\u1ea1i l\u00e0 ph\u1ea3i quy \u0111\u1ecbnh m\u1ee9c nh\u01b0 th\u1ebf n\u00e0o \u0111\u1ec3 ng\u01b0\u1eddi d\u00e2n ph\u1ea3i b\u1ea3o \u0111\u1ea3m chi tr\u1ea3 nh\u1eefng nhu c\u1ea7u thi\u1ebft y\u1ebfu tr\u01b0\u1edbc \u0111\u00e3 r\u1ed3i m\u1edbi t\u00ednh \u0111\u1ebfn n\u1ed9p thu\u1ebf\u201d.<\/p>\n<p>\u0110\u1ed3ng t\u00ecnh, TS V\u01b0\u01a1ng Th\u1ecb Thu Hi\u1ec1n, H\u1ecdc vi\u1ec7n T\u00e0i ch\u00ednh, cho r\u1eb1ng kh\u00f4ng ch\u1ec9 m\u1ee9c kh\u1edfi \u0111i\u1ec3m ch\u1ecbu thu\u1ebf m\u00e0 m\u1ee9c gi\u1ea3m tr\u1eeb cho ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c v\u1edbi 1,6 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng\/ng\u01b0\u1eddi c\u0169ng qu\u00e1 th\u1ea5p. M\u1ee9c n\u00e0y hi\u1ec7n kh\u00f4ng c\u00f2n ph\u00f9 h\u1ee3p v\u1edbi th\u1ef1c t\u1ebf \u0111\u1eddi s\u1ed1ng kinh t\u1ebf &#8211; x\u00e3 h\u1ed9i c\u1ee7a Vi\u1ec7t Nam.<\/p>\n<p>Khi ch\u00ednh s\u00e1ch thu\u1ebf TNCN c\u00f2n ch\u01b0a nh\u1eadn \u0111\u01b0\u1ee3c s\u1ef1 \u0111\u1ed3ng thu\u1eadn c\u1ee7a \u0111\u00f4ng \u0111\u1ea3o c\u00e1c t\u1ea7ng l\u1edbp d\u00e2n ch\u00fang s\u1ebd g\u00e2y kh\u00f3 kh\u0103n trong qu\u00e1 tr\u00ecnh th\u1ef1c hi\u1ec7n, \u0111\u1ed3ng th\u1eddi nhi\u1ec1u ng\u01b0\u1eddi s\u1ebd t\u00ecm c\u00e1ch tr\u1ed1n thu\u1ebf. \u0110\u1eb7c bi\u1ec7t, m\u1ee9c thu\u1ebf su\u1ea5t cao nh\u1ea5t c\u1ee7a bi\u1ec3u thu\u1ebf TNCN cao h\u01a1n 10% so v\u1edbi m\u1ee9c thu\u1ebf su\u1ea5t ph\u1ed5 th\u00f4ng c\u1ee7a thu\u1ebf TNDN. Theo th\u00f4ng l\u1ec7 \u1edf c\u00e1c n\u01b0\u1edbc, hai m\u1ee9c thu\u1ebf n\u00e0y b\u1eb1ng nhau nh\u1eb1m gi\u1ea3m \u0111\u1ed9ng c\u01a1 tr\u1ed1n thu\u1ebf TNCN b\u1eb1ng c\u00e1ch l\u1eadp ra DN t\u01b0 nh\u00e2n \u0111\u1ec3 h\u01b0\u1edfng m\u1ee9c thu\u1ebf su\u1ea5t th\u1ea5p h\u01a1n.<\/p>\n<p>B\u00e0 L\u00fd Ph\u01b0\u01a1ng Duy\u00ean, H\u1ecdc vi\u1ec7n T\u00e0i ch\u00ednh, n\u00f3i r\u1eb1ng \u1edf c\u00e1c n\u01b0\u1edbc, c\u1ee9 3 n\u0103m l\u1ea1i thay \u0111\u1ed5i m\u1ee9c kh\u1edfi \u0111i\u1ec3m ch\u1ecbu thu\u1ebf m\u1ed9t l\u1ea7n. C\u0103n c\u1ee9 \u0111\u1ec3 thay \u0111\u1ed5i l\u00e0 t\u00ecnh h\u00ecnh th\u1ef1c t\u1ebf, t\u1ed1c \u0111\u1ed9 tr\u01b0\u1ee3t gi\u00e1 t\u00e1c \u0111\u1ed9ng kh\u00f4ng thu\u1eadn l\u1ee3i \u0111\u1ebfn thu nh\u1eadp c\u1ee7a ng\u01b0\u1eddi d\u00e2n.<\/p>\n<p>&nbsp;<\/p>\n<p><strong>T\u1eadn thu<\/strong><\/p>\n<p><em>Theo \u00f4ng Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c, Hi\u1ec7p h\u1ed9i Ng\u00e2n h\u00e0ng Vi\u1ec7t Nam, n\u1ed9i dung b\u1ea5t h\u1ee3p l\u00fd nh\u1ea5t trong Lu\u1eadt TNCN l\u00e0 vi\u1ec7c quy \u0111\u1ecbnh qu\u00e1 nhi\u1ec1u b\u1eadc ch\u1ecbu thu\u1ebf v\u00e0 kho\u1ea3ng c\u00e1ch gi\u1eefa c\u00e1c b\u1eadc thu\u1ebf l\u00e0 qu\u00e1 d\u00e0y. Hay n\u00f3i c\u00e1ch kh\u00e1c l\u00e0 c\u00f3 t\u00ecnh tr\u1ea1ng thu nh\u1ea7m c\u00f2n h\u01a1n l\u00e0 b\u1ecf s\u00f3t, t\u1ee9c l\u00e0 t\u1eadn thu.<\/em><\/p>\n<p><em>C\u1ee5 th\u1ec3, theo \u00f4ng \u0110\u1ee9c, \u1edf b\u1eadc 1, thu nh\u1eadp t\u1eeb 4 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean \u0111\u1ebfn 5 tri\u1ec7u \u0111\u1ed3ng c\u00f3 m\u1ee9c thu\u1ebf l\u00e0 5%\u00a0 t\u01b0\u1edfng l\u00e0 th\u1ea5p v\u00e0 \u201cnh\u00e2n \u0111\u1ea1o\u201d nh\u01b0ng c\u00e1c m\u1ee9c thu\u1ebf 20%, 25%, 35% \u0111\u01b0\u1ee3c \u00e1p v\u1edbi nh\u1eefng ng\u01b0\u1eddi c\u00f3 thu nh\u1eadp tr\u00ean 80 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng l\u00e0 qu\u00e1 cao. Nh\u01b0 v\u1eady, ng\u01b0\u1eddi c\u00f3 thu nh\u1eadp 100 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng s\u1ebd ph\u1ea3i n\u1ed9p kho\u1ea3ng 25 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng. T\u1eeb \u0111\u00f3, \u00f4ng \u0110\u1ee9c \u0111\u1ec1 xu\u1ea5t c\u1ea7n gi\u1ea3m s\u1ed1 b\u1eadc thu\u1ebf t\u1eeb 7 b\u1eadc xu\u1ed1ng c\u00f2n 4 b\u1eadc v\u1edbi c\u00e1c m\u1ee9c thu\u1ebf 5%, 10%, 15% v\u00e0 20%; m\u1ee9c thu\u1ebf b\u1eadc 1 n\u00ean t\u00ednh thu\u1ebf t\u1eeb thu nh\u1eadp tr\u00ean 4 tri\u1ec7u \u0111\u1ed3ng \u0111\u1ebfn 14 tri\u1ec7u \u0111\u1ed3ng thay cho m\u1ee9c tr\u00ean 4 tri\u1ec7u \u0111\u1ed3ng \u0111\u1ebfn 5 tri\u1ec7u \u0111\u1ed3ng nh\u01b0 hi\u1ec7n nay. <\/em><\/p>\n<p><em>\u00d4ng Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c c\u0169ng cho bi\u1ebft hi\u1ec7n ng\u01b0\u1eddi c\u00f3 thu nh\u1eadp tr\u00ean 100 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng l\u00e0 kh\u00e1 nhi\u1ec1u, \u0111\u1eb7c bi\u1ec7t l\u00e0 c\u00e1c chuy\u00ean gia n\u01b0\u1edbc ngo\u00e0i. V\u1edbi m\u1ee9c thu\u1ebf nh\u01b0 hi\u1ec7n nay, ng\u01b0\u1eddi c\u00f3 thu nh\u1eadp cao s\u1ebd t\u00ecm c\u00e1ch tr\u1ed1n thu\u1ebf. <\/em><\/p>\n<p>Chia s\u1ebb \u00fd ki\u1ebfn tr\u00ean, TS V\u01b0\u01a1ng Th\u1ecb Thu Hi\u1ec1n c\u1ea3nh b\u00e1o: \u201cm\u1ee9c thu\u1ebf cao s\u1ebd khi\u1ebfn c\u00e1c c\u00f4ng ty \u0111a qu\u1ed1c gia c\u00f3 xu h\u01b0\u1edbng tr\u1ea3 ti\u1ec1n c\u1ea3 g\u00f3i v\u00e0 tr\u1ea3 l\u01b0\u01a1ng cho c\u00f4ng nh\u00e2n c\u1ee7a h\u1ecd b\u00ean ngo\u00e0i l\u00e3nh th\u1ed5 Vi\u1ec7t Nam, l\u00e0m gi\u1ea3m s\u1ed1 ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i tham gia \u0111\u00f3ng thu\u1ebf thu nh\u1eadp t\u1ea1i n\u01b0\u1edbc ta\u201d.<\/p>\n<p>G\u00fat l\u1ea1i c\u00e1c \u0111\u1ec1 xu\u1ea5t n\u00eau tr\u00ean, \u0111\u1ea1i di\u1ec7n B\u1ed9 T\u00e0i ch\u00ednh cho r\u1eb1ng: H\u1ed9i th\u1ea3o n\u00e0y l\u00e0 b\u01b0\u1edbc kh\u1edfi \u0111\u1ed9ng cho ch\u01b0\u01a1ng tr\u00ecnh s\u1eeda \u0111\u1ed5i Lu\u1eadt TNCN. Theo ch\u01b0\u01a1ng tr\u00ecnh, n\u0103m 2012 s\u1ebd s\u1eeda \u0111\u1ed5i lu\u1eadt n\u00e0y. Hy v\u1ecdng, nh\u1eefng b\u1ea5t c\u1eadp v\u1ec1 m\u1ee9c kh\u1edfi \u0111i\u1ec3m ch\u1ecbu thu\u1ebf, c\u00e1c b\u1eadc thu\u1ebf\u2026 s\u1ebd \u0111\u01b0\u1ee3c c\u00e2n nh\u1eafc, t\u00ednh to\u00e1n l\u1ea1i \u0111\u1ec3 s\u1eeda sao cho ph\u00f9 h\u1ee3p, b\u1eaft k\u1ecbp s\u1ef1 ph\u00e1t tri\u1ec3n c\u1ee7a t\u00ecnh h\u00ecnh kinh t\u1ebf &#8211; x\u00e3 h\u1ed9i, \u0111\u1eb7c bi\u1ec7t l\u00e0 vi\u1ec7c s\u1eeda \u0111\u1ed5i s\u1ebd h\u1ea1n ch\u1ebf \u0111\u01b0a ra c\u00e1c quy \u0111\u1ecbnh c\u1ee9ng nh\u1eafc, g\u00f3p ph\u1ea7n \u0111\u01b0a lu\u1eadt \u0111i v\u00e0o th\u1ef1c t\u1ebf.<\/p>\n<p>&nbsp;<\/p>\n<p><strong>T\u00e2m Uy\u00ean<\/strong><\/p>\n<p>&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;-<\/p>\n<p><strong><em>Ng\u01b0\u1eddi Lao \u0111\u1ed9ng 08-11-2011:<\/em><\/strong><\/p>\n<p><em><a href=\"http:\/\/nld.com.vn\/20111108084947708p0c1014\/thue-thu-nhap-chua-hop-ly.htm\">http:\/\/nld.com.vn\/20111108084947708p0c1014\/thue-thu-nhap-chua-hop-ly.htm<\/a><\/em>","protected":false},"excerpt":{"rendered":"<p>(NL\u0110) &#8211; M\u1edbi c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh ch\u01b0a \u0111\u1ebfn 3 n\u0103m (t\u1eeb ng\u00e0y 1\/1\/2009) song Lu\u1eadt Thu\u1ebf Thu nh\u1eadp c\u00e1 nh\u00e2n nay \u0111\u00e3 b\u1ed9c l\u1ed9 r\u1ea5t nhi\u1ec1u \u0111i\u1ec1u b\u1ea5t h\u1ee3p l\u00fd, c\u1ea7n c\u1ea5p thi\u1ebft s\u1eeda \u0111\u1ed5i H\u1ed9i th\u1ea3o s\u1eeda \u0111\u1ed5i b\u1ed5 sung Lu\u1eadt Thu\u1ebf Thu nh\u1eadp c\u00e1 nh\u00e2n (TNCN) v\u00e0 Lu\u1eadt Thu\u1ebf thu nh\u1eadp [&hellip;]<\/p>\n","protected":false},"author":3,"featured_media":31641,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[17,26],"tags":[],"class_list":["post-31640","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>255. 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