{"id":31652,"date":"2011-11-09T16:32:11","date_gmt":"2011-11-09T09:32:11","guid":{"rendered":"https:\/\/anvilaw.com\/vi\/?p=31652"},"modified":"2022-07-04T16:34:04","modified_gmt":"2022-07-04T09:34:04","slug":"259-xin-giam-som-thue-thu-nhap-doanh-nghiep","status":"publish","type":"post","link":"https:\/\/anvilaw.com\/vi\/259-xin-giam-som-thue-thu-nhap-doanh-nghiep\/","title":{"rendered":"259. Xin gi\u1ea3m s\u1edbm thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p"},"content":{"rendered":"(TC) – C\u00f9ng v\u1edbi s\u1ef1 ph\u00e1t tri\u1ec3n kinh t\u1ebf, c\u00e1c quy \u0111\u1ecbnh v\u1ec1 Thu\u1ebf TNDN (TNDN) v\u00e0 Thu\u1ebf TNCN (TNCN) th\u1eddi gian qua \u0111\u00e3 l\u1ed9 r\u00f5 nh\u1eefng b\u1ea5t c\u1eadp m\u00e0 m\u1ed9t trong s\u1ed1 \u0111\u00f3 l\u00e0 quy \u0111\u1ecbnh v\u1ec1 bi\u1ec3u thu\u1ebf \u0111ang xa r\u1eddi v\u1edbi th\u1ef1c t\u1ebf.<\/strong><\/p>\n\n\n\n
\"\"<\/p>\n

Bi\u1ec3u thu\u1ebf TNCN v\u00e0 thu\u1ebf TNDN \u0111ang xa r\u1eddi th\u1ef1c t\u1ebf.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

V\u1ea5n \u0111\u1ec1 n\u00e0y \u0111\u01b0\u1ee3c c\u00e1c \u0111\u1ea1i di\u1ec7n doanh nghi\u1ec7p c\u00f9ng chuy\u00ean gia v\u00e0 c\u01a1 quan ho\u1ea1ch \u0111\u1ecbnh ch\u00ednh s\u00e1ch b\u00e0n lu\u1eadn t\u1ea1i 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 TNDN v\u00e0 Thu\u1ebf TNCN v\u1eeba di\u1ec5n ra t\u1ea1i H\u00e0 N\u1ed9i.<\/p>\n

Thu\u1ebf TNCN c\u1ee7a VN thu\u1ed9c h\u00e0ng cao tr\u00ean th\u1ebf gi\u1edbi<\/strong><\/p>\n

Th\u1ef1c t\u1ebf, sau m\u1ed9t th\u1eddi gian d\u00e0i tri\u1ec3n khai, c\u00f3 th\u1ec3 n\u00f3i bi\u1ec3u thu\u1ebf v\u00e0 m\u1ee9c thu\u1ebf su\u1ea5t v\u1eabn l\u00e0 \u0111i\u1ec1u c\u00f2n v\u01b0\u1edbng m\u1eafc nh\u1ea5t t\u1ea1i th\u1eddi \u0111i\u1ec3m n\u00e0y.<\/p>\n

C\u1ee5 th\u1ec3, theo TS. \u0110\u1ed7 Th\u1ecb Th\u00ecn, Ph\u00f3 Ch\u1ee7 t\u1ecbch H\u1ed9i T\u01b0 v\u1ea5n thu\u1ebf Vi\u1ec7t Nam th\u00ec bi\u1ec3u thu\u1ebf lu\u1ef9 ti\u1ebfn t\u1eebng ph\u1ea7n v\u1edbi m\u1ee9c thu\u1ebf su\u1ea5t th\u1ea5p nh\u1ea5t l\u00e0 5% v\u00e0 thu\u1ebf su\u1ea5t cao nh\u1ea5t l\u00e0 35% nh\u01b0 lu\u1eadt thu\u1ebf hi\u1ec7n h\u00e0nh l\u00e0 h\u1ee3p l\u00fd.<\/p>\n

Tuy nhi\u00ean, \u0111\u1ed9 gi\u00e3n c\u00e1ch gi\u1eefa c\u00e1c b\u1eadc n\u00e0y nh\u1ecf n\u00ean d\u1eabn \u0111\u1ebfn m\u1ee9c \u0111i\u1ec1u ti\u1ebft thu\u1ebf t\u0103ng nhanh. M\u1ee9c thu nh\u1eadp ch\u1ecbu thu\u1ebf su\u1ea5t 35% l\u00e0 tr\u00ean 80 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng t\u1ee9c l\u00e0 tr\u00ean 960 tri\u1ec7u \u0111\u1ed3ng\/n\u0103m. Tr\u00ean th\u1ef1c t\u1ebf, nhi\u1ec1u ng\u01b0\u1eddi c\u00f3 thu nh\u1eadp tr\u00ean m\u1ee9c n\u00e0y ch\u1ee7 y\u1ebfu l\u00e0 ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i h\u1ecd ph\u1ea3i ch\u1ecbu m\u1ee9c thu\u1ebf r\u1ea5t cao so v\u1edbi m\u1ee9c thu\u1ebf c\u1ee7a n\u01b0\u1edbc h\u1ecd, t\u01b0\u01a1ng \u0111\u01b0\u01a1ng 1\/3 t\u1ed5ng thu nh\u1eadp.<\/p>\n

M\u1ed9t so s\u00e1ch m\u1ee9c \u0111\u1ed9 gi\u00e3n c\u00e1ch gi\u1eefa c\u00e1c b\u1eadc thu\u1ebf cho th\u1ea5y, m\u1ee9c gi\u00e3n c\u00e1ch c\u1ee7a Vi\u1ec7t nam l\u00e0 th\u1ea5p nh\u1ea5t. Hi\u1ec7n \u1edf Trung Qu\u1ed1c, bi\u1ec3u thu\u1ebf l\u0169y ti\u1ebfn t\u1eebng ph\u1ea7n (bi\u1ec3u th\u00e1ng) chia l\u00e0 9 b\u1eadc v\u1edbi m\u1ee9c thu\u1ebf su\u1ea5t th\u1ea5p nh\u1ea5t l\u00e0 5% v\u00e0 cao nh\u1ea5t l\u00e0 45%. N\u1ebfu t\u00ednh ra th\u00ec thu nh\u1eadp ch\u1ecbu thu\u1ebf \u1edf Trung Qu\u1ed1c v\u00e0o kho\u1ea3ng t\u1eeb 500 – 100.000 NDT, t\u01b0\u01a1ng \u0111\u01b0\u01a1ng t\u1eeb 60-12.000 USD. \u0110\u00e2y c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c coi l\u00e0 m\u1ee9c bi\u1ec3u thu\u1ebf r\u1ed9ng nh\u1ea5t trong t\u1ea5t c\u1ea3 bi\u1ec3u thu\u1ebf m\u00e0 c\u00e1c qu\u1ed1c gia \u0111ang \u00e1p d\u1ee5ng. C\u00f2n t\u1ea1i Philippin bi\u1ec3u thu\u1ebf l\u0169y ki\u1ebfn t\u1eebng ph\u1ea7n \u0111\u01b0\u1ee3c chia l\u00e0m 7 b\u1eadc giao \u0111\u1ed9ng t\u1eeb m\u1ee9c th\u1ea5p nh\u1ea5t 5% l\u00ean t\u1edbi 32%. Nh\u01b0 v\u1eady, thu nh\u1eadp t\u00ednh thu\u1ebf ch\u1ec9 kho\u1ea3ng t\u1eeb 200 USD \u0111\u1ebfn 10.000USD – M\u1ee9c t\u01b0\u01a1ng \u0111\u1ed1i th\u1ea5p so v\u1edbi c\u00e1c n\u01b0\u1edbc trong khu v\u1ef1c.<\/p>\n

T\u1eeb nh\u1eefng con s\u1ed1 n\u00e0y, c\u00f3 th\u1ec3 kh\u1eb3ng \u0111\u1ecbnh n\u1ebfu x\u00e9t v\u1ec1 s\u1ed1 b\u1eadc th\u00ec bi\u1ec3u thu\u1ebf TNCN c\u1ee7a Vi\u1ec7t Nam c\u0169ng t\u01b0\u01a1ng t\u1ef1 nh\u01b0 Philippin. Song n\u1ebfu x\u00e9t tr\u00ean ph\u01b0\u01a1ng di\u1ec7n th\u1ef1c t\u1ebf \u0111\u00f3ng thu\u1ebf th\u00ec thu\u1ebf TNCN c\u1ee7a Vi\u1ec7t Nam thu\u1ed9c v\u00e0o h\u00e0ng c\u00e1c qu\u1ed1c gia \u0111\u00f3ng thu\u1ebf TNCN t\u01b0\u01a1ng \u0111\u1ed1i cao trong khu v\u1ef1c v\u00e0 tr\u00ean Th\u1ebf gi\u1edbi.<\/p>\n

M\u1ed9t \u0111i\u1ec3m v\u01b0\u1edbng m\u1eafc kh\u00e1c c\u0169ng t\u1ea1i Lu\u1eadt thu\u1ebf TNCN \u0111\u01b0\u1ee3c LS. Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c, \u0111\u1ea1i di\u1ec7n Hi\u1ec7p h\u1ed9i Ng\u00e2n h\u00e0ng th\u00ec 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 ho\u00e0n to\u00e0n 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 m\u1ed9t c\u0103n b\u1ec7nh tr\u1ea7m kha, nguy hi\u1ec3m trong vi\u1ec7c 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.\u00a0\u00a0 <\/em><\/p>\n

DN v\u1eabn k\u00eau thu\u1ebf su\u1ea5t cao<\/strong><\/p>\n

Nhi\u1ec1u \u00fd ki\u1ebfn tr\u00e1i chi\u1ec1u cho r\u1eb1ng m\u1ee9c thu\u1ebf su\u1ea5t thu\u1ebf TNDN 25% l\u00e0 con s\u1ed1 trung b\u00ecnh trong khu v\u1ef1c, ngang b\u1eb1ng v\u1edbi Trung Qu\u1ed1c, nh\u01b0ng th\u1ef1c ch\u1ea5t l\u1ea1i qu\u00e1 cao, h\u01a1n c\u1ea3 H\u1ed3ng K\u00f4ng v\u00e0 Singapore.<\/p>\n

Theo Ch\u1ee7 t\u1ecbch H\u1ed9i t\u01b0 v\u1ea5n thu\u1ebf – Nguy\u1ec5n Th\u1ecb C\u00fac th\u00ec m\u1ee9c thu\u1ebf su\u1ea5t hi\u1ec7n h\u00e0nh ch\u01b0a th\u1ef1c s\u1ef1 t\u1ea1o \u0111i\u1ec1u ki\u1ec7n cho c\u00e1c doanh nghi\u1ec7p t\u00edch t\u1ee5 v\u1ed1n t\u00e1i \u0111\u1ea7u t\u01b0 m\u1edf r\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh. Do v\u1eady, c\u1ea7n nhanh ch\u00f3ng gi\u1ea3m thu\u1ebf TNDN, t\u1eeb \u0111\u00f3 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\u2026 t\u1ea1o th\u00eam nhi\u1ec1u l\u1ee3i nhu\u1eadn \u0111\u1ec3 n\u1ed9p thu\u1ebf, t\u0103ng ngu\u1ed3n thu cho ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc.<\/p>\n

\u1ede g\u00f3c \u0111\u1ed9 kh\u00e1c, v\u00ec m\u1ed9t lo\u1ea1t quy \u0111\u1ecbnh phong t\u1ecfa, o b\u1ebf 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… 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 TNDN.<\/p>\n

C\u0169ng theo LS. Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c th\u00ec m\u1ee9c kh\u1ed1ng ch\u1ebf 10-15% ch\u1ec9 ph\u00f9 h\u1ee3p v\u1edbi th\u1eddi kinh t\u1ebf bao c\u1ea5p, kh\u00f4ng c\u1ea7n quan t\u00e2m \u0111\u1ebfn qu\u1ea3ng c\u00e1o ti\u1ebfp th\u1ecb v\u00e0 khuy\u1ebfn m\u00e3i.<\/p>\n

Nh\u01b0 v\u1eady, v\u1edbi th\u1ef1c tr\u1ea1ng tr\u00ean, r\u1ea5t c\u1ea7n c\u00f3 l\u1ed9 tr\u00ecnh s\u1edbm h\u01a1n vi\u1ec7c gi\u1ea3m thu\u1ebf su\u1ea5t thu\u1ebf TNDN 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. T\u1eeb \u0111\u00f3, gi\u00fap\u00a0 t\u1ea1o \u0111i\u1ec1u ki\u1ec7n cho 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 v\u00e0 quay tr\u1edf l\u1ea1i c\u00f3 thu nh\u1eadp cao h\u01a1n \u0111\u1ec3 n\u1ed9p nhi\u1ec1u thu\u1ebf h\u01a1n.<\/p>\n

D\u1ef1 ki\u1ec7n tr\u01b0\u1edbc m\u1eaft Ngh\u1ecb \u0111\u1ecbnh s\u1eeda \u0111\u1ed5i b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u v\u1ec1 Thu\u1ebf 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 TNDN\u00a0s\u1ebd \u0111\u01b0\u1ee3c ban h\u00e0nh.<\/p>\n

(T.H\u01b0\u01a1ng)<\/em><\/strong><\/p>\n

—————————————-<\/p>\n

T\u00e0i ch\u00ednh 09-11-2011:<\/em><\/strong><\/p>\n

http:\/\/www.taichinhdientu.vn\/Home\/Xin-giam-som-thue-thu-nhap-doanh-nghiep\/201111\/118109.dfis<\/a><\/em><\/strong>","protected":false},"excerpt":{"rendered":"

(TC) – C\u00f9ng v\u1edbi s\u1ef1 ph\u00e1t tri\u1ec3n kinh t\u1ebf, c\u00e1c quy \u0111\u1ecbnh v\u1ec1 Thu\u1ebf TNDN (TNDN) v\u00e0 Thu\u1ebf TNCN (TNCN) th\u1eddi gian qua \u0111\u00e3 l\u1ed9 r\u00f5 nh\u1eefng b\u1ea5t c\u1eadp m\u00e0 m\u1ed9t trong s\u1ed1 \u0111\u00f3 l\u00e0 quy \u0111\u1ecbnh v\u1ec1 bi\u1ec3u thu\u1ebf \u0111ang xa r\u1eddi v\u1edbi th\u1ef1c t\u1ebf. Bi\u1ec3u thu\u1ebf TNCN v\u00e0 thu\u1ebf TNDN \u0111ang xa r\u1eddi […]<\/p>\n","protected":false},"author":3,"featured_media":31653,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[17,26],"tags":[],"class_list":["post-31652","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-binh-luan-gop-y","category-legal-media"],"acf":[],"yoast_head":"\n259. 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