{"id":31649,"date":"2011-11-09T16:29:54","date_gmt":"2011-11-09T09:29:54","guid":{"rendered":"https:\/\/anvilaw.com\/vi\/?p=31649"},"modified":"2022-07-04T16:32:01","modified_gmt":"2022-07-04T09:32:01","slug":"258-doanh-nghiep-hien-ke-ve-quy-dinh-thue-thu-nhap","status":"publish","type":"post","link":"https:\/\/anvilaw.com\/vi\/258-doanh-nghiep-hien-ke-ve-quy-dinh-thue-thu-nhap\/","title":{"rendered":"258. Doanh nghi\u1ec7p \u201chi\u1ebfn k\u1ebf\u201d v\u1ec1 quy \u0111\u1ecbnh thu\u1ebf thu nh\u1eadp"},"content":{"rendered":"(CP) – C\u01a1 quan qu\u1ea3n l\u00fd n\u01b0\u1edbc s\u1ebd ch\u1ee7 \u0111\u1ed9ng tham kh\u1ea3o \u00fd ki\u1ebfn c\u1ed9ng \u0111\u1ed3ng doanh nghi\u1ec7p, \u0111\u1ea1i di\u1ec7n c\u00e1c hi\u1ec7p h\u1ed9i ngh\u1ec1 nghi\u1ec7p, s\u1eeda \u0111\u1ed5i c\u00e1c v\u0103n b\u1ea3n d\u1ef1 th\u1ea3o quy \u0111\u1ecbnh v\u1ec1 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n, thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p. <\/strong><\/p>\n\n\n\n\n
\"\"<\/td>\n<\/tr>\n
\u1ea2nh: Chinhphu.vn<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Trong th\u1eddi gian qua, nh\u1eefng ch\u00ednh s\u00e1ch thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p v\u00e0 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u0111\u00e3 mang l\u1ea1i nh\u1eefng k\u1ebft qu\u1ea3 b\u01b0\u1edbc \u0111\u1ea7u.\u00a0Tuy nhi\u00ean, c\u00f9ng v\u1edbi qu\u00e1 tr\u00ecnh ph\u00e1t tri\u1ec3n kinh t\u1ebf th\u1ecb tr\u01b0\u1eddng, m\u1ed9t s\u1ed1 quy \u0111\u1ecbnh b\u1ea5t c\u1eadp \u0111\u00e3 d\u1ea7n ph\u00e1t sinh.<\/p>\n

Ng\u00e0y 8\/11, B\u1ed9 T\u00e0i ch\u00ednh \u0111\u00e3 ph\u1ed1i h\u1ee3p v\u1edbi Ch\u01b0\u01a1ng tr\u00ecnh ph\u00e1t tri\u1ec3n Li\u00ean H\u1ee3p Qu\u1ed1c (UNDP) t\u1ed5 ch\u1ee9c h\u1ed9i th\u1ea3o “\u0110\u1ec1 xu\u1ea5t c\u1ee7a doanh nghi\u1ec7p v\u00e0 c\u00e1 nh\u00e2n v\u1ec1 vi\u1ec7c s\u1eeda \u0111\u1ed5i b\u1ed5 sung Lu\u1eadt Thu\u1ebf Thu nh\u1eadp doanh nghi\u1ec7p v\u00e0 Thu\u1ebf Thu nh\u1eadp c\u00e1 nh\u00e2n” \u0111\u1ec3 t\u00ecm \u201cnh\u1eefng h\u1ea1t s\u1ea1n\u201d t\u00e1c \u0111\u1ed9ng ti\u00eau c\u1ef1c \u0111\u1ebfn m\u00f4i tr\u01b0\u1eddng s\u1ea3n xu\u1ea5t kinh doanh v\u00e0 n\u1ec1n kinh t\u1ebf.<\/p>\n

Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n ch\u01b0a s\u00e1t v\u1edbi th\u1ef1c ti\u1ec5n<\/strong><\/p>\n

Theo \u00f4ng Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c, \u0111\u1ea1i bi\u1ec3u t\u1eeb Hi\u1ec7p h\u1ed9i Ng\u00e2n h\u00e0ng, ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c c\u00f3 thu nh\u1eadp tr\u00ean 500.000 \u0111\u1ed3ng\/th\u00e1ng kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh \u0111\u1ec3 gi\u1ea3m tr\u1eeb gia c\u1ea3nh l\u00e0 v\u00f4 l\u00fd.\u00a0 Ngo\u00e0i kho\u1ea3n gi\u1ea3m tr\u1eeb gia c\u1ea3nh \u1edf m\u1ee9c t\u1ed1i thi\u1ec3u, c\u1ea7n quy \u0111\u1ecbnh r\u00f5 nh\u1eefng kho\u1ea3n chi ti\u00eau h\u1ee3p l\u00fd \u0111\u1ebfn m\u1ed9t m\u1ee9c n\u00e0o \u0111\u00f3 tr\u1edf l\u00ean v\u00e0 c\u00f3 ho\u00e1 \u0111\u01a1n, ch\u1ee9ng t\u1eeb h\u1ee3p l\u1ec7, s\u1ebd \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o kho\u1ea3n gi\u1ea3m tr\u1eeb gia c\u1ea3nh. Vi\u1ec7c n\u00e0y b\u1ea3o \u0111\u1ea3m \u0111\u01b0\u1ee3c t\u00ednh khoa h\u1ecdc, kinh t\u1ebf v\u00e0 \u00fd ngh\u0129a x\u00e3 h\u1ed9i s\u00e2u s\u1eafc, \u0111\u1ed3ng th\u1eddi s\u1ebd g\u00f3p ph\u1ea7n gi\u1ea3i quy\u1ebft \u0111\u01b0\u1ee3c v\u1ea5n \u0111\u1ec1 tr\u1ed1n thu\u1ebf, mua b\u00e1n, s\u1eed d\u1ee5ng h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 kh\u00f4ng c\u00f3 ho\u00e1 \u0111\u01a1n, ch\u1ee9ng t\u1eeb nh\u01b0 hi\u1ec7n nay. <\/em><\/p>\n

V\u00ed d\u1ee5, m\u1ed9t ng\u01b0\u1eddi c\u00f3 thu nh\u1eadp cao, nh\u01b0ng l\u1ea1i ph\u1ea3i chi ph\u00ed cho ch\u1eefa b\u1ec7nh nhi\u1ec1u h\u01a1n s\u1ed1 thu nh\u1eadp \u0111\u00f3,\u00a0ph\u00e1p lu\u1eadt kh\u00f4ng th\u1ec3 \u201cb\u1eaft\u201d h\u1ecd ti\u1ebfp m\u00e1u ho\u1eb7c ch\u1ea1y th\u1eadn nh\u00e2n t\u1ea1o \u00edt h\u01a1n ch\u1ec9 \u0111\u1ecbnh c\u1ee7a b\u00e1c s\u0129 \u0111\u1ec3 d\u00e0nh ti\u1ec1n n\u1ed9p thu\u1ebf cho Nh\u00e0 n\u01b0\u1edbc. <\/em><\/p>\n

C\u00f3\u00a0\u0111\u1ea1i bi\u1ec3u cho r\u1eb1ng,\u00a0n\u1ed9i dung b\u1ea5t c\u1eadp trong Lu\u1eadt\u00a0Thu nh\u1eadp c\u00e1 nh\u00e2n\u00a0l\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.\u00a0C\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\u00a0cao, 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. Do \u0111\u00f3,\u00a0n\u00ean 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%.<\/p>\n

Hi\u1ec7n nay, 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 \u0111\u00f3, ng\u01b0\u1eddi c\u00f3 thu nh\u1eadp cao s\u1ebd t\u00ecm c\u00e1ch l\u00e1ch lu\u1eadt tr\u1ed1n thu\u1ebf.\u00a0C\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, d\u1eabn \u0111\u1ebfn h\u1eadu qu\u1ea3 l\u00e0 l\u00e0m gi\u1ea3m s\u1ed1 ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i \u0111\u00f3ng thu\u1ebf thu nh\u1eadp t\u1ea1i n\u01b0\u1edbc ta.<\/p>\n

Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p nhi\u1ec1u kh\u00fac m\u1eafc<\/strong><\/p>\n

Nhi\u1ec1u \u0111\u1ea1i bi\u1ec3u cho r\u1eb1ng thu\u1ebf su\u1ea5t 25% l\u00e0 con s\u1ed1 trung b\u00ecnh trong khu v\u1ef1c, nh\u01b0ng th\u1ef1c ch\u1ea5t l\u1ea1i qu\u00e1 cao, v\u00ec m\u1ed9t lo\u1ea1t quy \u0111\u1ecbnh k\u00e8m theo nh\u01b0 chi ph\u00ed khuy\u1ebfn m\u00e3i, ti\u1ebfp kh\u00e1ch, l\u1ec5 t\u00e2n, kh\u00e1nh ti\u1ebft\u2026 kh\u00f4ng qu\u00e1 10% t\u1ed5ng chi ph\u00ed v\u00e0 \u0111\u1eb7c bi\u1ec7t l\u00e0 nhi\u1ec1u kho\u1ea3n chi th\u1ef1c t\u1ebf v\u00e0 c\u1ea7n thi\u1ebft nh\u01b0ng kh\u00f4ng \u0111\u01b0\u1ee3c c\u00f4ng nh\u1eadn l\u00e0 chi ph\u00ed h\u1ee3p ph\u00e1p, h\u1ee3p l\u1ec7,\u2026(nh\u01b0 quy \u0111\u1ecbnh \u00a0t\u1ea1i kho\u1ea3n 9, \u0110i\u1ec1u 2 v\u1ec1 \u201cC\u00e1c kho\u1ea3n chi \u0111\u01b0\u1ee3c tr\u1eeb v\u00e0 kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf\u201d c\u1ee7a Lu\u1eadt Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p). V\u1edbi c\u00e1ch kh\u1ed1ng ch\u1ebf t\u1ef7 l\u1ec7 v\u00e0 c\u00e1c kho\u1ea3n chi nh\u01b0 v\u1eady, c\u00f3 th\u1ec3 d\u1eabn \u0111\u1ebfn t\u00ecnh tr\u1ea1ng l\u1ed7 th\u1eadt s\u1ef1 m\u00e0 v\u1eabn ph\u1ea3i n\u1ed9p thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p.<\/p>\n

V\u00ec th\u1ebf, c\u00f3 \u00fd ki\u1ebfn cho r\u1eb1ng, c\u1ea7n xem x\u00e9t v\u1ec1 m\u1ee9c tr\u1ea7n chi ph\u00ed qu\u1ea3ng c\u00e1o,\u00a0quy \u0111\u1ecbnh v\u1ec1 chi ph\u00ed qu\u1ea3ng c\u00e1o ph\u1ea3i ph\u00f9 h\u1ee3p v\u1edbi t\u1eebng ng\u00e0nh ngh\u1ec1, c\u00f3 nh\u1eefng ng\u00e0nh kh\u00f4ng c\u1ea7n, nh\u01b0ng c\u00f3 nh\u1eefng ng\u00e0nh b\u1eaft bu\u1ed9c ph\u1ea3i c\u00f3 chi ph\u00ed qu\u1ea3ng c\u00e1o ti\u1ebfp th\u1ecb.<\/p>\n

C\u00e1c \u0111\u1ea1i bi\u1ec3u cho r\u1eb1ng c\u1ea7n c\u00f3 l\u1ed9 tr\u00ecnh s\u1edbm h\u01a1n vi\u1ec7c gi\u1ea3m thu\u1ebf su\u1ea5t thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p xu\u1ed1ng c\u00f2n 20-21% t\u1eeb n\u0103m\u00a0 2015 ch\u1ee9 kh\u00f4ng c\u1ea7n ch\u1edd \u0111\u1ebfn n\u0103m 2020. B\u00e0 Nguy\u1ec5n Th\u1ecb\u00a0 C\u00fac, Ch\u1ee7 t\u1ecbch H\u1ed9i T\u01b0 v\u1ea5n thu\u1ebf, nguy\u00ean ph\u00f3 T\u1ed5ng c\u1ee5c tr\u01b0\u1edfng T\u1ed5ng c\u1ee5c Thu\u1ebf, gi\u1ea3m thu\u1ebf su\u1ea5t thu\u1ebf thu nh\u1eadp ch\u00ednh l\u00e0 t\u1ea1o \u0111i\u1ec1u ki\u1ec7n \u0111\u1ec3 doanh nghi\u1ec7p c\u00f3 th\u00eam ngu\u1ed3n l\u1ef1c t\u00e0i ch\u00ednh, t\u0103ng t\u00edch l\u0169y t\u00e1i \u0111\u1ea7u t\u01b0, \u0111\u1ea9y m\u1ea1nh ph\u00e1t tri\u1ec3n s\u1ea3n xu\u1ea5t kinh doanh, n\u00e2ng cao n\u0103ng l\u1ef1c c\u1ea1nh tranh. T\u1eeb \u0111\u00f3, thu\u1ebf thu nh\u1eadp n\u1ed9p cho ng\u00e2n s\u00e1ch c\u0169ng s\u1ebd t\u0103ng th\u00eam.<\/p>\n

Theo \u00f4ng Nguy\u1ec5n V\u0103n Ph\u1ee5ng, Ph\u00f3 V\u1ee5 tr\u01b0\u1edfng V\u1ee5 Ch\u00ednh s\u00e1ch Thu\u1ebf, B\u1ed9 T\u00e0i ch\u00ednh cho r\u1eb1ng c\u01a1 quan qu\u1ea3n l\u00fd n\u01b0\u1edbc s\u1ebd ti\u1ebfp t\u1ee5c ch\u1ee7 \u0111\u1ed9ng th\u1ea3m kh\u1ea3o \u00fd ki\u1ebfn c\u1ed9ng \u0111\u1ed3ng doanh nghi\u1ec7p,\u00a0\u0111\u1ea1i di\u1ec7n c\u00e1c hi\u1ec7p h\u1ed9i ngh\u1ec1 nghi\u1ec7p s\u1eeda \u0111\u1ed5i c\u00e1c v\u0103n b\u1ea3n d\u1ef1 th\u1ea3o quy \u0111\u1ecbnh. D\u1ef1 ki\u1ec7n tr\u01b0\u1edbc m\u1eaft s\u1ebd ban h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh s\u1eeda \u0111\u1ed5i b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u\u00a0trong Ngh\u1ecb \u0111\u1ecbnh 24\/2007\/N\u0110-CP c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft thi h\u00e0nh Lu\u1eadt thu\u1ebf Thu nh\u1eadp doanh nghi\u1ec7p.<\/p>\n

Huy Th\u1eafng<\/strong><\/p>\n

————————————–<\/p>\n

Chinhphu.vn 09-11-2011:<\/em><\/strong><\/p>\n

http:\/\/baodientu.chinhphu.vn\/Home\/Doanh-nghiep-hien-ke-ve-quy-dinh-thue-thu-nhap\/201111\/102112.vgp<\/a><\/em>","protected":false},"excerpt":{"rendered":"

(CP) – C\u01a1 quan qu\u1ea3n l\u00fd n\u01b0\u1edbc s\u1ebd ch\u1ee7 \u0111\u1ed9ng tham kh\u1ea3o \u00fd ki\u1ebfn c\u1ed9ng \u0111\u1ed3ng doanh nghi\u1ec7p, \u0111\u1ea1i di\u1ec7n c\u00e1c hi\u1ec7p h\u1ed9i ngh\u1ec1 nghi\u1ec7p, s\u1eeda \u0111\u1ed5i c\u00e1c v\u0103n b\u1ea3n d\u1ef1 th\u1ea3o quy \u0111\u1ecbnh v\u1ec1 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n, thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p. \u1ea2nh: Chinhphu.vn Trong th\u1eddi gian qua, nh\u1eefng ch\u00ednh s\u00e1ch thu\u1ebf […]<\/p>\n","protected":false},"author":3,"featured_media":31650,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[17,26],"tags":[],"class_list":["post-31649","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-binh-luan-gop-y","category-legal-media"],"acf":[],"yoast_head":"\n258. 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