{"id":31658,"date":"2011-11-09T16:36:54","date_gmt":"2011-11-09T09:36:54","guid":{"rendered":"https:\/\/anvilaw.com\/vi\/?p=31658"},"modified":"2022-07-04T16:38:51","modified_gmt":"2022-07-04T09:38:51","slug":"261-thue-thu-nhap-ca-nhan-qua-cao","status":"publish","type":"post","link":"https:\/\/anvilaw.com\/vi\/261-thue-thu-nhap-ca-nhan-qua-cao\/","title":{"rendered":"261. Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n qu\u00e1 cao"},"content":{"rendered":"(TT) – T\u1ea1i bu\u1ed5i l\u1ea5y \u00fd ki\u1ebfn \u0111\u1ec3 s\u1eeda Lu\u1eadt thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n (TNCN) do B\u1ed9 T\u00e0i ch\u00ednh t\u1ed5 ch\u1ee9c ng\u00e0y 8-11, nhi\u1ec1u \u00fd ki\u1ebfn cho r\u1eb1ng ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i \u0111\u01b0\u1ee3c tr\u1eeb t\u1ea5t c\u1ea3 nh\u1eefng chi ph\u00ed h\u1ee3p l\u00fd nh\u01b0 y t\u1ebf, gi\u00e1o d\u1ee5c, \u0103n \u1edf… tr\u01b0\u1edbc khi t\u00ednh thu\u1ebf.<\/strong><\/p>\n\n\n\n\n
\"\"<\/td>\n<\/tr>\n
\u1ede nhi\u1ec1u n\u01b0\u1edbc \u0111\u1ec1u tr\u1eeb 40% thu nh\u1eadp c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf tr\u01b0\u1edbc khi t\u00ednh m\u1ee9c n\u1ed9p thu\u1ebf. Trong \u1ea3nh: ng\u01b0\u1eddi ti\u00eau d\u00f9ng ch\u1ecdn mua th\u1ef1c ph\u1ea9m t\u1ea1i si\u00eau th\u1ecb BigC Ph\u00fa Nhu\u1eadn, TP.HCM – \u1ea2nh: M.\u0110\u1ee8C<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

B\u00e1o c\u00e1o \u0111\u00e1nh gi\u00e1 Lu\u1eadt thu\u1ebf TNCN hi\u1ec7n t\u1ea1i, H\u1ed9i T\u01b0 v\u1ea5n thu\u1ebf n\u00eau th\u1ef1c t\u1ebf Nh\u00e0 n\u01b0\u1edbc thu \u0111\u01b0\u1ee3c t\u1eeb thu\u1ebf TNCN ng\u00e0y c\u00e0ng t\u0103ng: n\u0103m 2007 kho\u1ea3ng 7.000 t\u1ec9 \u0111\u1ed3ng th\u00ec n\u0103m 2009 \u0111\u00e3 l\u00ean g\u1ea5p \u0111\u00f4i, t\u1edbi 14.300 t\u1ec9 \u0111\u1ed3ng (d\u00f9 \u0111\u00e3 mi\u1ec5n thu\u1ebf s\u00e1u th\u00e1ng \u0111\u1ea7u n\u0103m do suy gi\u1ea3m kinh t\u1ebf). \u0110\u1ebfn n\u0103m 2010, s\u1ed1 thu\u1ebf Nh\u00e0 n\u01b0\u1edbc thu \u0111\u01b0\u1ee3c c\u0169ng t\u0103ng g\u1ea7n g\u1ea5p \u0111\u00f4i, l\u00ean g\u1ea7n 25.000 t\u1ec9 \u0111\u1ed3ng. H\u1ed9i T\u01b0 v\u1ea5n thu\u1ebf c\u0169ng ch\u1ec9 r\u00f5 th\u1ef1c t\u1ebf hi\u1ec7n Nh\u00e0 n\u01b0\u1edbc ch\u1ec9 thu \u0111\u01b0\u1ee3c thu\u1ebf TNCN c\u1ee7a nh\u1eefng ng\u01b0\u1eddi l\u00e0m c\u00f4ng \u0103n l\u01b0\u01a1ng. Nhi\u1ec1u \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00e1c kh\u00f4ng ki\u1ec3m so\u00e1t \u0111\u01b0\u1ee3c thu nh\u1eadp, d\u1eabn \u0111\u1ebfn s\u1ef1 kh\u00f4ng c\u00f4ng b\u1eb1ng.<\/p>\n

M\u1ee9c gi\u1ea3m tr\u1eeb qu\u00e1 th\u1ea5p<\/strong><\/p>\n

Theo b\u00e0 \u0110\u1ed7 Th\u1ecb Th\u00ecn – ph\u00f3 ch\u1ee7 t\u1ecbch H\u1ed9i T\u01b0 v\u1ea5n thu\u1ebf, nguy\u00ean t\u1eafc l\u00e0 b\u1ea5t c\u1ee9 thu nh\u1eadp n\u00e0o c\u0169ng ph\u1ea3i tr\u1eeb chi ph\u00ed tr\u01b0\u1edbc khi t\u00ednh thu\u1ebf. Doanh nghi\u1ec7p \u0111\u01b0\u1ee3c tr\u1eeb chi ph\u00ed h\u1ee3p l\u00fd tr\u01b0\u1edbc khi t\u00ednh thu\u1ebf n\u00ean v\u1edbi thu\u1ebf TNCN c\u0169ng c\u1ea7n nh\u01b0 v\u1eady. B\u00e0 Th\u00ecn d\u1eabn ch\u1ee9ng hi\u1ec7n c\u00e1c n\u01b0\u1edbc nh\u01b0 Th\u00e1i Lan, H\u00e0n Qu\u1ed1c, Nh\u1eadt B\u1ea3n… \u0111\u1ec1u tr\u1eeb cho c\u00e1 nh\u00e2n n\u1ed9p thu\u1ebf 40% thu nh\u1eadp \u0111\u1ec3 ng\u01b0\u1eddi d\u00e2n lo c\u00e1c chi ph\u00ed nh\u01b0 y t\u1ebf, gi\u00e1o d\u1ee5c, \u0103n \u1edf…, sau \u0111\u00f3 m\u1edbi c\u1ed9ng v\u1edbi m\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh \u0111\u1ec3 t\u00ednh m\u1ee9c n\u1ed9p thu\u1ebf. VN gi\u1ea3m tr\u1eeb cho b\u1ea3n th\u00e2n ng\u01b0\u1eddi n\u1ed9p thu\u1ebf 4 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng, theo b\u00e0 Th\u00ecn, l\u00e0 qu\u00e1 th\u1ea5p. \u00cdt nh\u1ea5t c\u0169ng c\u1ea7n n\u00e2ng l\u00ean 5 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng. Ngo\u00e0i ra, theo b\u00e0 Th\u00ecn, c\u1ea7n quy \u0111\u1ecbnh r\u00f5 trong m\u1ee9c 5 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng, bao nhi\u00eau l\u00e0 tr\u1eeb chi ph\u00ed c\u1ea7n thi\u1ebft \u0111\u1ec3 s\u1ed1ng, m\u1ee5c \u0111\u00edch l\u00e0 khi gi\u00e1 c\u1ea3 t\u0103ng, Nh\u00e0 n\u01b0\u1edbc s\u1ebd t\u0103ng chi ph\u00ed n\u00e0y cho ng\u01b0\u1eddi d\u00e2n.<\/p>\n

V\u1ec1 m\u1ee9c thu thu\u1ebf, b\u00e0 Th\u00ecn cho r\u1eb1ng Lu\u1eadt thu\u1ebf TNCN c\u1ee7a VN c\u00f3 b\u1eadc thu\u1ebf qu\u00e1 g\u1ea7n nhau n\u00ean d\u1eabn \u0111\u1ebfn m\u1ee9c huy \u0111\u1ed9ng cao. B\u00e1o c\u00e1o c\u1ee7a H\u1ed9i T\u01b0 v\u1ea5n thu\u1ebf VN c\u0169ng cho r\u1eb1ng v\u1edbi m\u1ee9c thu\u1ebf c\u1ee7a VN, nhi\u1ec1u ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i ph\u1ea3i ch\u1ecbu m\u1ee9c thu\u1ebf r\u1ea5t cao so v\u1edbi n\u01b0\u1edbc h\u1ecd. V\u00ec v\u1eady, nhi\u1ec1u ng\u01b0\u1eddi khi ch\u1ea5p nh\u1eadn l\u00e0m vi\u1ec7c t\u1ea1i VN \u0111\u00e3 y\u00eau c\u1ea7u ph\u00eda VN ph\u1ea3i \u0111\u00f3ng thu\u1ebf.<\/p>\n

TS V\u01b0\u01a1ng Th\u1ecb Thu Hi\u1ec1n, tr\u01b0\u1edfng b\u1ed9 m\u00f4n thu\u1ebf H\u1ecdc vi\u1ec7n T\u00e0i ch\u00ednh, c\u0169ng \u0111\u1ed3ng t\u00ecnh khi cho r\u1eb1ng m\u1ee9c thu\u1ebf cao nh\u1ea5t c\u1ee7a thu\u1ebf TNCN \u1edf c\u00e1c n\u01b0\u1edbc th\u01b0\u1eddng c\u0169ng ch\u1ec9 cao b\u1eb1ng m\u1ee9c thu\u1ebf cao nh\u1ea5t c\u1ee7a thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p (hi\u1ec7n \u1edf VN l\u00e0 25%) \u0111\u1ec3 tr\u00e1nh t\u00ecnh tr\u1ea1ng l\u1eadp doanh nghi\u1ec7p nh\u1eb1m tr\u00e1nh thu\u1ebf TNCN. Trong khi \u0111\u00f3 m\u1ee9c thu\u1ebf TNCN t\u1ed1i \u0111a \u1edf VN l\u00ean \u0111\u1ebfn 35%, theo b\u00e0 Hi\u1ec1n, l\u00e0 g\u00e2y m\u1ea5t c\u00f4ng b\u1eb1ng trong ph\u00e2n ph\u1ed1i thu nh\u1eadp, g\u00e2y hi\u1ec7u \u1ee9ng kh\u00f4ng t\u1ed1t.<\/p>\n\n\n\n
S\u1edbm gi\u1ea3m thu\u1ebf TNDN xu\u1ed1ng 20%<\/strong><\/p>\n

G\u00f3p \u00fd s\u1eeda \u0111\u1ed5i Lu\u1eadt thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p (TNDN), lu\u1eadt s\u01b0 Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c cho r\u1eb1ng v\u1edbi m\u1ee9c thu\u1ebf TNDN 25% hi\u1ec7n nay kh\u00f4ng ph\u1ea3i l\u00e0 cao nh\u01b0ng \u201ccao th\u1eadt hay kh\u00f4ng l\u1ea1i ph\u1ee5 thu\u1ed9c v\u00e0o c\u00e1c \u0111i\u1ec1u ki\u1ec7n kh\u00e1c m\u00e0 ng\u00e0nh t\u00e0i ch\u00ednh quy \u0111\u1ecbnh\u201d. Theo \u00f4ng \u0110\u1ee9c, nhi\u1ec1u kho\u1ea3n chi ph\u00ed h\u1ee3p l\u00fd, h\u1ee3p ph\u00e1p c\u1ee7a doanh nghi\u1ec7p nh\u01b0ng l\u1ea1i kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed h\u1ee3p l\u00fd \u0111\u1ec3 tr\u1eeb \u0111i tr\u01b0\u1edbc khi x\u00e1c \u0111\u1ecbnh thu\u1ebf TNDN.<\/em><\/p>\n

Chi\u1ebfn l\u01b0\u1ee3c thu\u1ebf VN d\u1ef1 t\u00ednh \u0111\u1ebfn n\u0103m 2020 s\u1ebd gi\u1ea3m thu\u1ebf TNDN xu\u1ed1ng 20%. B\u00e0 Nguy\u1ec5n Th\u1ecb Giang, T\u1ed5ng c\u00f4ng ty H\u00e0ng kh\u00f4ng VN, cho r\u1eb1ng n\u00ean gi\u1ea3m ngay b\u1edfi trong giai \u0111o\u1ea1n kh\u00f3 kh\u0103n hi\u1ec7n nay, n\u1ebfu n\u1ed9p thu\u1ebf 25% th\u00ec kh\u1ea3 n\u0103ng thu h\u1ed3i, t\u00e1i \u0111\u1ea7u t\u01b0 r\u1ea5t kh\u00f3 kh\u0103n. \u00d4ng V\u0169 \u0110\u00ecnh C\u1ef1, tr\u01b0\u1edfng ban t\u00e0i ch\u00ednh k\u1ebf to\u00e1n T\u1eadp \u0111o\u00e0n Vi\u1ec5n th\u00f4ng qu\u00e2n \u0111\u1ed9i, c\u0169ng \u0111\u1ed3ng t\u00ecnh: \u201cC\u1ea7n \u0111\u1ea9y nhanh ti\u1ebfn tr\u00ecnh gi\u1ea3m thu\u1ebf TNDN \u0111\u1ec3 doanh nghi\u1ec7p c\u00f3 v\u1ed1n \u0111\u1ea7u t\u01b0. C\u1ee9 thu cao nh\u01b0 th\u1ebf n\u00e0y, Nh\u00e0 n\u01b0\u1edbc \u0111\u01b0\u1ee3c nh\u01b0ng doanh nghi\u1ec7p kh\u1ed5\u201d.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

C\u1ea7n linh \u0111\u1ed9ng m\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh<\/p>\n

Hi\u1ec7n t\u1ea1i, ng\u01b0\u1eddi VN cho con h\u1ecdc tr\u01b0\u1eddng qu\u1ed1c t\u1ebf ph\u1ea3i tr\u1ea3 chi ph\u00ed 40-50 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng s\u1ebd kh\u00f4ng \u0111\u01b0\u1ee3c cho l\u00e0 chi ph\u00ed h\u1ee3p l\u00fd \u0111\u1ec3 tr\u1eeb tr\u01b0\u1edbc khi \u0111\u00f3ng thu\u1ebf TNCN. Nh\u01b0ng n\u1ebfu l\u00e0 ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i l\u1ea1i \u0111\u01b0\u1ee3c mi\u1ec5n kho\u1ea3n ti\u1ec1n \u0111\u00f3ng h\u1ecdc ph\u00ed cho con.<\/p>\n

V\u1edbi m\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh hi\u1ec7n nay cho ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c, n\u1ebfu nh\u1eadn ng\u01b0\u1eddi ngo\u00e0i v\u1ec1 nu\u00f4i, ng\u01b0\u1eddi n\u00e0y kh\u00f4ng c\u00f3 thu nh\u1eadp th\u00ec \u0111\u01b0\u1ee3c Nh\u00e0 n\u01b0\u1edbc cho gi\u1ea3m tr\u1eeb gia c\u1ea3nh 1,6 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng. Tuy nhi\u00ean, n\u1ebfu b\u1ed1 m\u1eb9 \u0111\u1ebb ch\u1ec9 c\u1ea7n c\u00f3 thu nh\u1eadp qu\u00e1 500.000 \u0111\u1ed3ng\/th\u00e1ng l\u1ea1i kh\u00f4ng \u0111\u01b0\u1ee3c gi\u1ea3m tr\u1eeb. Theo TS L\u00fd Ph\u01b0\u01a1ng Duy\u00ean – H\u1ecdc vi\u1ec7n T\u00e0i ch\u00ednh, c\u00e1c n\u01b0\u1edbc \u0111\u1ec1u cho ng\u01b0\u1eddi d\u00e2n m\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh nh\u01b0ng th\u01b0\u1eddng \u00e1p d\u1ee5ng kho\u1ea3ng ba n\u0103m l\u00e0 \u0111i\u1ec1u ch\u1ec9nh. M\u1ee9c gi\u1ea3m tr\u1eeb \u1edf VN c\u1ea7n linh \u0111\u1ed9ng h\u01a1n v\u00e0 n\u00ean giao B\u1ed9 T\u00e0i ch\u00ednh thay \u0111\u1ed5i theo bi\u1ebfn \u0111\u1ed9ng gi\u00e1 c\u1ea3 thay v\u00ec \u00e1p c\u1ed1 \u0111\u1ecbnh trong lu\u1eadt.<\/p>\n

\u0110\u1ea9y kh\u00f3 cho d\u00e2n<\/em><\/strong><\/p>\n

Lu\u1eadt s\u01b0 Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c, Hi\u1ec7p h\u1ed9i Ng\u00e2n h\u00e0ng, cho r\u1eb1ng trong Lu\u1eadt thu\u1ebf TNCN hi\u1ec7n nay c\u00f2n r\u1ea5t nhi\u1ec1u b\u1ea5t h\u1ee3p l\u00fd, kh\u00f4ng c\u00f4ng b\u1eb1ng. Lu\u1eadt v\u1eabn g\u00e2y b\u1ee9c x\u00fac cho ng\u01b0\u1eddi d\u00e2n v\u00ec c\u00e1ch thu hi\u1ec7n \u0111\u01a1n gi\u1ea3n cho ng\u00e0nh thu\u1ebf, \u0111\u1ea9y c\u00e1i kh\u00f3 cho d\u00e2n. \u201cC\u00f3 t\u00ecnh tr\u1ea1ng th\u00e0 thu nh\u1ea7m c\u00f2n h\u01a1n b\u1ecf s\u00f3t\u201d n\u00ean \u00f4ng \u0110\u1ee9c \u0111\u1ec1 ngh\u1ecb ng\u00e0nh thu\u1ebf ph\u1ea3i thay \u0111\u1ed5i.<\/em><\/p>\n

Ph\u00e2n t\u00edch c\u00e1c b\u1eadc thu\u1ebf \u201cs\u00e1t n\u00fat\u201d nhau, \u00f4ng \u0110\u1ee9c cho r\u1eb1ng ng\u00e0nh thu\u1ebf \u0111\u00e3 \u00e1p d\u1ee5ng \u201ck\u1ef9 x\u1ea3o\u201d \u0111\u1ec3 l\u1ea5y ti\u1ebfng thu thu\u1ebf th\u1ea5p. \u00d4ng \u0110\u1ee9c d\u1eabn ch\u1ee9ng: ng\u00e0nh thu\u1ebf gi\u1ea3m b\u1eadc thu\u1ebf TNCN th\u1ea5p nh\u1ea5t t\u1eeb 10% xu\u1ed1ng 5%; th\u1ef1c ch\u1ea5t ng\u01b0\u1eddi d\u00e2n hi\u1ec7n ch\u1ec9 \u0111\u01b0\u1ee3c h\u01b0\u1edfng m\u1ed9t kho\u1ea3ng qu\u00e1 ng\u1eafn, t\u1eeb 4-5 tri\u1ec7u \u0111\u1ed3ng. \u201c\u0110\u1ec1 ngh\u1ecb k\u00e9o gi\u00e3n ra, ng\u01b0\u1eddi c\u00f3 thu nh\u1eadp t\u1eeb 4-10 tri\u1ec7u s\u1ebd \u0111\u01b0\u1ee3c h\u01b0\u1edfng m\u1ee9c thu\u1ebf 5% m\u1edbi th\u1eadt c\u00f3 \u00fd ngh\u0129a\u201d – \u00f4ng \u0110\u1ee9c n\u00f3i. Theo \u00f4ng \u0110\u1ee9c, c\u0169ng c\u1ea7n gi\u1ea3m m\u1ee9c thu\u1ebf cho ng\u01b0\u1eddi c\u00f3 thu nh\u1eadp r\u1ea5t cao \u0111\u1ec3 khuy\u1ebfn kh\u00edch ng\u01b0\u1eddi t\u00e0i. \u0110\u1ec3 t\u0103ng thu, \u00f4ng \u0110\u1ee9c \u0111\u1ec1 ngh\u1ecb thu thu\u1ebf TNCN c\u1ee7a nh\u1eefng ng\u01b0\u1eddi c\u00f3 s\u1ed1 ti\u1ec1n l\u1edbn g\u1eedi ng\u00e2n h\u00e0ng l\u1ea5y l\u00e3i v\u00ec \u201cg\u1eedi 1 t\u1ec9 \u0111\u1ed3ng tr\u1edf l\u00ean th\u00ec \u0111\u00e2y l\u00e0 kho\u1ea3n \u0111\u1ea7u t\u01b0 ch\u1ee9 kh\u00f4ng ph\u1ea3i g\u1eedi \u0111\u1ec3 s\u1ed1ng n\u1eefa\u201d.<\/em><\/p>\n

C\u1ea6M V\u0102N K\u00ccNH<\/strong><\/p>\n

——————————–<\/p>\n

Tu\u1ed5i Tr\u1ebb 09-11-2011:<\/em><\/strong><\/p>\n

http:\/\/tuoitre.vn\/Kinh-te\/464205\/Thue-thu-nhap-ca-nhan-qua-cao.html<\/a><\/em>","protected":false},"excerpt":{"rendered":"

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