{"id":31655,"date":"2011-11-09T16:35:15","date_gmt":"2011-11-09T09:35:15","guid":{"rendered":"https:\/\/anvilaw.com\/vi\/?p=31655"},"modified":"2022-07-04T16:36:44","modified_gmt":"2022-07-04T09:36:44","slug":"260-thue-thu-nhap-ca-nhan-qua-cao-va-tan-thu","status":"publish","type":"post","link":"https:\/\/anvilaw.com\/vi\/260-thue-thu-nhap-ca-nhan-qua-cao-va-tan-thu\/","title":{"rendered":"260. Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n: Qu\u00e1 cao v\u00e0 t\u1eadn thu"},"content":{"rendered":"(IFN) – Thu\u1ebf su\u1ea5t cao, b\u01b0\u1edbc thu\u1ebf qu\u00e1 ng\u1eafn, khi\u1ebfn ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111ang ch\u1ecbu nhi\u1ec1u thi\u1ec7t th\u00f2i\u2026 l\u00e0 \u00fd ki\u1ebfn \u00e1p \u0111\u1ea3o c\u1ee7a c\u00e1c di\u1ec5n gi\u1ea3 t\u1ea1i h\u1ed9i th\u1ea3o l\u1ea5y \u00fd ki\u1ebfn \u0111\u00f3ng g\u00f3p v\u1ec1 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung Lu\u1eadt thu\u1ebf TNCN do B\u1ed9 T\u00e0i ch\u00ednh t\u1ed5 ch\u1ee9c.<\/strong><\/p>\n\n\n\n\n
\"\"<\/td>\n<\/tr>\n
M\u1ee9c thu\u1ebf su\u1ea5t thu\u1ebf TNCN \u0111\u01b0\u1ee3c coi l\u00e0 cao v\u00e0 \u0111ang t\u1eadn thu. \u1ea2nh: T.T<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Lu\u1eadt s\u01b0 Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c (Hi\u1ec7p h\u1ed9i Ng\u00e2n h\u00e0ng Vi\u1ec7t Nam \u2013 VNBA) n\u00eau v\u00ed d\u1ee5, hi\u1ec7n khung thu\u1ebf gi\u1eefa c\u00e1c b\u1eadc c\u00f2n qu\u00e1 h\u1eb9p, gi\u1eefa b\u1eadc 1 v\u00e0 2 ch\u1ec9 ch\u00eanh nhau 1 tri\u1ec7u, m\u1ee9c thu\u1ebf \u0111\u00f3ng \u201cnh\u1ea3y\u201d t\u1eeb 5% l\u00ean 10%. \u0110\u1eb7c bi\u1ec7t m\u1ee9c thu\u1ebf su\u1ea5t t\u1eeb 20% (thu nh\u1eadp t\u1eeb 18 – 32 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng) \u0111\u1ebfn 35% (thu nh\u1eadp tr\u00ean 80 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng) l\u00e0 qu\u00e1 cao, c\u00f3 ph\u1ea7n t\u1eadn thu.<\/em><\/p>\n

T\u00ednh ra, \u1edf b\u1eadc 1 m\u1ee9c kh\u1edfi \u0111i\u1ec3m ch\u1ecbu thu\u1ebf l\u00e0 5% t\u01b0\u1edfng l\u00e0 th\u1ea5p, nh\u01b0ng n\u00f3 ch\u1ec9 l\u00e0 s\u1ef1 \u201c\u0111\u00e1nh l\u1eeba c\u1ea3m gi\u00e1c\u201d c\u1ee7a ng\u01b0\u1eddi b\u1ecb \u0111\u00f3ng thu\u1ebf, v\u00ec v\u1edbi thu nh\u1eadp t\u1eeb 4-5 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i s\u1ebd ch\u1ec9 ph\u1ea3i \u0111\u00f3ng kho\u1ea3n ti\u1ec1n \u201cnh\u1eb9 nh\u00e0ng\u201d t\u1ed1i \u0111a 50.000 \u0111\u1ed3ng\/th\u00e1ng.<\/em><\/p>\n

\u201cSo v\u1edbi m\u1ee9c thu nh\u1eadp, kho\u1ea3n \u0111\u00f3ng thu\u1ebf \u201ch\u1ebbo\u201d khi\u1ebfn nhi\u1ec1u ng\u01b0\u1eddi \u0111ang l\u1ea7m t\u01b0\u1edfng kho\u1ea3n thu\u1ebf TNCN ch\u1eb3ng \u0111\u00e1ng l\u00e0 bao, nh\u01b0ng \u1edf c\u00e1c b\u1eadc thu\u1ebf cao h\u01a1n, s\u1ef1 t\u1eadn thu l\u00e0 th\u1ea5y r\u00f5\u201d \u2013 v\u1ecb lu\u1eadt s\u01b0 n\u00e0y nh\u00ecn nh\u1eadn.<\/em><\/p>\n

V\u1edbi quy \u0111\u1ecbnh thu\u1ebf hi\u1ec7n h\u00e0nh, ng\u01b0\u1eddi c\u00f3 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, thu nh\u1eadp 200 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p g\u1ea7n 60 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng (t\u01b0\u01a1ng \u0111\u01b0\u01a1ng t\u1ef7 l\u1ec7 thu\u1ebf \u0111\u00f3ng 30%). L\u00fd gi\u1ea3i, \u00f4ng \u0110\u1ee9c cho r\u1eb1ng, hi\u1ec7n \u1edf Vi\u1ec7t Nam c\u00f3 ng\u01b0\u1eddi thu nh\u1eadp tr\u00ean 100 tri\u1ec7u \u0111\u1ed3ng \u0111\u1ebfn 200 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng, nh\u01b0ng \u0111\u1ec3 c\u00f3 m\u1ee9c thu nh\u1eadp n\u00e0y, h\u1ecd ph\u1ea3i chi r\u1ea5t nhi\u1ec1u.<\/em><\/p>\n

\u201cHay n\u00f3i \u0111\u00fang h\u01a1n, Lu\u1eadt thu\u1ebf TNCN \u0111ang c\u00f3 bi\u1ec3u hi\u1ec7n c\u1ee7a s\u1ef1 t\u1eadn thu, thu nh\u1ea7m c\u00f2n h\u01a1n b\u1ecf s\u00f3t\u201d \u2013 Lu\u1eadt s\u01b0 Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c th\u1eb3ng th\u1eafn v\u00e0 \u0111\u1ec1 xu\u1ea5t, thay v\u00ec c\u00f3 7 b\u1eadc thu\u1ebf (t\u1eeb 5% t\u1edbi 35%) \u0111\u1ed1i v\u1edbi bi\u1ec3u thu\u1ebf l\u0169y ti\u1ebfn t\u1eebng ph\u1ea7n hi\u1ec7n t\u1ea1i, n\u00ean gi\u1ea3m xu\u1ed1ng c\u00f2n 4 b\u1eadc thu\u1ebf su\u1ea5t l\u00e0 5%, 10%, 15% v\u00e0 20%.<\/em><\/p>\n

\u0110\u1ed3ng th\u1eddi, n\u1edbi r\u1ed9ng kho\u1ea3ng c\u00e1ch b\u01b0\u1edbc nh\u1ea3y thu\u1ebf su\u1ea5t \u1edf c\u00e1c b\u1eadc, 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 9 tri\u1ec7u \u0111\u1ed3ng nh\u01b0 hi\u1ec7n nay.<\/em><\/p>\n

Kh\u00f4ng nh\u1eefng th\u1ebf, v\u1ec1 m\u1ee9c kh\u1edfi \u0111i\u1ec3m ch\u1ecbu thu\u1ebf hi\u1ec7n nay l\u00e0 4 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng, TS. \u0110\u1ed7 Th\u1ecb Th\u00ecn \u2013 Ph\u00f3 ch\u1ee7 t\u1ecbch H\u1ed9i \u0111\u1ed3ng t\u01b0 v\u1ea5n Thu\u1ebf cho r\u1eb1ng, hi\u1ec7n qu\u00e1 th\u1ea5p so v\u1edbi thu nh\u1eadp, kh\u00f4ng \u0111\u1ee7 s\u1ed1ng m\u00e0 v\u1eabn ph\u1ea3i n\u1ed9p thu\u1ebf.<\/p>\n

\u201cThu nh\u1eadp eo h\u1eb9p trong 4 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng, ch\u01b0a k\u1ec3 c\u00e1c kho\u1ea3n chi ph\u00ed cho \u0111\u1eddi s\u1ed1ng (\u0103n \u1edf, \u0111i l\u1ea1i\u2026) th\u00ec m\u1ee9c n\u00e0y n\u00ean \u0111\u01b0\u1ee3c n\u00e2ng l\u00ean 5 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng s\u1ebd ph\u00f9 h\u1ee3p h\u01a1n\u201d \u2013 b\u00e0 Th\u00ecn nh\u1eadn x\u00e9t.<\/p>\n

\u0110\u1ed3ng t\u00ecnh v\u1edbi quan \u0111i\u1ec3m n\u00e0y, b\u00e0 Nguy\u1ec5n Th\u1ecb C\u00fac \u2013 Nguy\u00ean Ph\u00f3 t\u1ed5ng c\u1ee5c tr\u01b0\u1edfng t\u1ed5ng c\u1ee5c thu\u1ebf c\u0169ng cho r\u1eb1ng, n\u00ean xem v\u00e0 t\u00ednh to\u00e1n l\u1ea1i m\u1ee9c thu\u1ebf su\u1ea5t \u1edf b\u1eadc cao t\u1eeb 25-35% c\u00f3 ph\u00f9 h\u1ee3p v\u1edbi hi\u1ec7n t\u1ea1i hay kh\u00f4ng, hay c\u1ea7n s\u1eeda \u0111\u1ed5i cho ph\u00f9 h\u1ee3p. \u201c\u0110i\u1ec1u ti\u1ebft thu\u1ebf cao kh\u00f4ng ph\u1ea3i \u1edf m\u1ee9c gi\u1ea3m tr\u1eeb m\u00e0 n\u1eb1m \u1edf m\u1ee9c thu\u1ebf su\u1ea5t cao, t\u1eeb 25-35% hi\u1ec7n nay\u201d \u2013 b\u00e0 C\u00fac n\u00f3i.<\/p>\n

\u0110\u1ea1i di\u1ec7n cho B\u1ed9 T\u00e0i ch\u00ednh, \u00f4ng Nguy\u1ec5n V\u0103n Ph\u1ee5ng \u2013 Ph\u00f3 v\u1ee5 tr\u01b0\u1edfng V\u1ee5 Ch\u00ednh s\u00e1ch thu\u1ebf (B\u1ed9 T\u00e0i ch\u00ednh) b\u00e0y t\u1ecf, \u0111\u00e2y l\u00e0 lo\u1ea1i thu\u1ebf ph\u1ee9c t\u1ea1p, c\u00f2n c\u00f3 nhi\u1ec1u v\u1ea5n \u0111\u1ec1 ch\u01b0a \u0111\u1ea1t \u0111\u01b0\u1ee3c chu\u1ea9n m\u1ef1c.<\/p>\n

“Nh\u01b0ng, quan \u0111i\u1ec3m c\u1ee7a nh\u1eefng ng\u01b0\u1eddi x\u00e2y d\u1ef1ng Lu\u1eadt tr\u01b0\u1edbc \u0111\u00e2y kh\u00f4ng ph\u1ea3i l\u00e0 \u0111\u1ec3 \u201cb\u00f3p m\u1ed3m\u201d d\u00e2n, m\u00e0 ch\u1ec9 coi \u0111\u00e2y l\u00e0 \u201cv\u1ea1ch s\u01a1n\u201d \u0111\u1ec3 nh\u1eefng ng\u01b0\u1eddi c\u00f3 thu nh\u1eadp \u1edf m\u1ee9c n\u00e0y t\u1ea1m th\u1eddi \u0111\u00f3ng thu\u1ebf tr\u01b0\u1edbc, tr\u00e1nh th\u1ea5t thu cho ng\u00e2n s\u00e1ch”- \u00f4ng Ph\u1ee5ng gi\u1ea3i th\u00edch.<\/p>\n

\u00d4ng Ph\u1ee5ng cho bi\u1ebft th\u00eam, qua 3 n\u0103m c\u00f3 hi\u1ec7u l\u1ef1c Lu\u1eadt thu\u1ebf TNCN \u0111\u00e3 b\u1ed9c l\u1ed9 r\u00f5 nh\u1eefng \u0111i\u1ec1u b\u1ea5t h\u1ee3p l\u00fd. Do \u0111\u00f3, nh\u1eefng \u00fd ki\u1ebfn \u0111\u00f3ng g\u00f3p c\u1ee7a c\u00e1c di\u1ec5n gi\u1ea3, doanh nghi\u1ec7p s\u1ebd \u0111\u01b0\u1ee3c B\u1ed9 T\u00e0i ch\u00ednh ti\u1ebfp thu m\u1ed9t c\u00e1ch nghi\u00eam t\u00fac, th\u1eb3ng th\u1eafn \u0111\u1ec3 chu\u1ea9n b\u1ecb cho vi\u1ec7c s\u1eeda lu\u1eadt n\u00e0y v\u00e0o n\u0103m 2012.<\/p>\n

Linh Anh<\/strong><\/p>\n

————————————<\/p>\n

Infonet 09-11-2011:<\/em><\/strong><\/p>\n

http:\/\/infonet.vn\/Detail.aspx?ArticleID=2484<\/a><\/em>","protected":false},"excerpt":{"rendered":"

(IFN) – Thu\u1ebf su\u1ea5t cao, b\u01b0\u1edbc thu\u1ebf qu\u00e1 ng\u1eafn, khi\u1ebfn ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111ang ch\u1ecbu nhi\u1ec1u thi\u1ec7t th\u00f2i\u2026 l\u00e0 \u00fd ki\u1ebfn \u00e1p \u0111\u1ea3o c\u1ee7a c\u00e1c di\u1ec5n gi\u1ea3 t\u1ea1i h\u1ed9i th\u1ea3o l\u1ea5y \u00fd ki\u1ebfn \u0111\u00f3ng g\u00f3p v\u1ec1 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung Lu\u1eadt thu\u1ebf TNCN do B\u1ed9 T\u00e0i ch\u00ednh t\u1ed5 ch\u1ee9c. M\u1ee9c thu\u1ebf su\u1ea5t thu\u1ebf TNCN \u0111\u01b0\u1ee3c […]<\/p>\n","protected":false},"author":3,"featured_media":31656,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[17,26],"tags":[],"class_list":["post-31655","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-binh-luan-gop-y","category-legal-media"],"acf":[],"yoast_head":"\n260. Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n: Qu\u00e1 cao v\u00e0 t\u1eadn thu - 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\/en\/260-thue-thu-nhap-ca-nhan-qua-cao-va-tan-thu\/\" \/>\n<meta property=\"og:locale\" content=\"vi_VN\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"[:vi]260. 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