{"id":31969,"date":"2007-08-08T15:24:00","date_gmt":"2007-08-08T08:24:00","guid":{"rendered":"https:\/\/anvilaw.com\/vi\/?p=31969"},"modified":"2022-07-26T10:40:51","modified_gmt":"2022-07-26T03:40:51","slug":"19-du-luat-thue-thu-nhap-ca-nhan-co-thuc-su-phu-hop-voi-muc-song-hien-nay","status":"publish","type":"post","link":"https:\/\/anvilaw.com\/vi\/19-du-luat-thue-thu-nhap-ca-nhan-co-thuc-su-phu-hop-voi-muc-song-hien-nay\/","title":{"rendered":"019. D\u1ef1 lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n: C\u00f3 th\u1ef1c s\u1ef1 ph\u00f9 h\u1ee3p v\u1edbi m\u1ee9c s\u1ed1ng hi\u1ec7n nay?"},"content":{"rendered":"(ANT\u0110) – Nhi\u1ec1u \u00fd ki\u1ebfn\u00a0\u0111\u1eb7t ng\u01b0\u1ee3c l\u1ea1i v\u1ea5n \u0111\u1ec1, vi\u1ec7c \u00e1p d\u1ee5ng thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u0111\u00e3 th\u1ef1c s\u1ef1 ph\u00f9 h\u1ee3p v\u1edbi \u0111i\u1ec1u ki\u1ec7n kinh t\u1ebf x\u00e3 h\u1ed9i, m\u1ee9c s\u1ed1ng hi\u1ec7n nay c\u1ee7a ng\u01b0\u1eddi d\u00e2n Vi\u1ec7t Nam ch\u01b0a?<\/strong><\/p>\n

Ng\u00e0y h\u00f4m qua, 7-8, \u1ee7y ban Trung \u01b0\u01a1ng M\u1eb7t tr\u1eadn T\u1ed5 qu\u1ed1c Vi\u1ec7t Nam ph\u1ed1i h\u1ee3p v\u1edbi H\u1ed9i Lu\u1eadt gia Vi\u1ec7t Nam t\u1ed5 ch\u1ee9c h\u1ed9i ngh\u1ecb \u0111\u00f3ng g\u00f3p \u00fd ki\u1ebfn cho d\u1ef1 lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n.<\/p>\n\n\n\n\n
\"\"<\/td>\n<\/tr>\n
T\u00ednh to\u00e1n m\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh trong d\u1ef1 lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n c\u1ea7n s\u00e1t th\u1ef1c t\u1ebf h\u01a1n!\u00a0<\/em><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n


\nM\u1ee9c n\u00e0o l\u00e0 h\u1ee3p l\u00fd?<\/strong><\/p>\n

Li\u00ean quan \u0111\u1ebfn quy\u1ec1n l\u1ee3i s\u00e1t s\u01b0\u1eddn c\u1ee7a ng\u01b0\u1eddi d\u00e2n, c\u0169ng l\u00e0 \u0111i\u1ec3m n\u00f3ng nh\u1ea5t, c\u00e1c \u00fd ki\u1ebfn tr\u00e1i chi\u1ec1u nh\u1ea5t v\u1eabn l\u00e0 m\u1ee9c kh\u1edfi \u0111i\u1ec3m ch\u1ecbu thu\u1ebf v\u00e0 m\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh. Theo d\u1ef1 lu\u1eadt, hai ph\u01b0\u01a1ng \u00e1n m\u1ee9c kh\u1edfi \u0111i\u1ec3m \u0111\u01b0\u1ee3c \u0111\u01b0a ra l\u00e0 4 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng ho\u1eb7c 5 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng (sau khi gi\u1ea3m tr\u1eeb gia c\u1ea3nh 1,6 tri\u1ec7u \u0111\u1ed3ng\/ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c). TS Nguy\u1ec5n Ng\u1ecdc Kh\u00e1nh – Vi\u1ec7n Khoa h\u1ecdc ki\u1ec3m s\u00e1t – Vi\u1ec7n Ki\u1ec3m s\u00e1t nh\u00e2n d\u00e2n T\u1ed1i cao cho r\u1eb1ng, m\u1ee9c kh\u1edfi \u0111i\u1ec3m tr\u00ean l\u00e0 b\u1ea5t h\u1ee3p l\u00fd, b\u1edfi l\u1ebd, \u201cth\u1ef1c t\u1ebf hi\u1ec7n nay, Vi\u1ec7t Nam v\u1eabn c\u00f2n r\u1ea5t nhi\u1ec1u ng\u01b0\u1eddi ngh\u00e8o, thu nh\u1eadp th\u1ea5p, kh\u00f4ng \u0111\u1ee7 cho cu\u1ed9c s\u1ed1ng t\u1ed1i thi\u1ec3u, n\u1ebfu b\u1eaft ng\u01b0\u1eddi d\u00e2n ph\u1ea3i n\u1ed9p thu\u1ebf t\u1eeb m\u1ee9c kh\u1edfi \u0111i\u1ec3m th\u1ea5p th\u00ec kh\u00f3 c\u00f3 th\u1ec3 x\u00f3a \u0111\u00f3i, gi\u1ea3m ngh\u00e8o\u201d.<\/p>\n

Tuy nhi\u00ean, tr\u00e1i ng\u01b0\u1ee3c v\u1edbi quan \u0111i\u1ec3m n\u00e0y, \u00f4ng Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c – Gi\u00e1m \u0111\u1ed1c C\u00f4ng ty Lu\u1eadt ANVI l\u1ea1i cho r\u1eb1ng, m\u1ee9c kh\u1edfi \u0111i\u1ec3m ch\u1ecbu thu\u1ebf ph\u1ea3i th\u1ea5p th\u00ec m\u1edbi \u0111\u1ea3m b\u1ea3o c\u00f4ng b\u1eb1ng x\u00e3 h\u1ed9i, n\u00e2ng cao \u00fd th\u1ee9c tr\u00e1ch nhi\u1ec7m c\u1ee7a ng\u01b0\u1eddi d\u00e2n. Do \u0111\u00f3, m\u1ee9c 4 hay 5 tri\u1ec7u \u0111\u1ed3ng l\u00e0 ph\u00f9 h\u1ee3p, b\u1edfi m\u1ee9c n\u00e0y v\u1eabn cao h\u01a1n nhi\u1ec1u so v\u1edbi m\u1ee9c thu nh\u1eadp b\u00ecnh qu\u00e2n hi\u1ec7n nay c\u1ee7a ng\u01b0\u1eddi Vi\u1ec7t Nam.<\/p>\n

Theo ghi nh\u1eadn, m\u1ed9t \u0111i\u1ec3m chung l\u00e0 h\u1ea7u h\u1ebft, c\u00e1c \u0111\u1ea1i bi\u1ec3u \u0111\u1ec1u ph\u1ea3n \u0111\u1ed1i vi\u1ec7c \u1ea5n \u0111\u1ecbnh nh\u1eefng con s\u1ed1 tuy\u1ec7t \u0111\u1ed1i v\u00e0o d\u1ef1 lu\u1eadt. Trong b\u1ed1i c\u1ea3nh l\u1ea1m ph\u00e1t t\u0103ng cao, \u0111\u1ed3ng ti\u1ec1n tr\u01b0\u1ee3t gi\u00e1 th\u00ec vi\u1ec7c \u0111\u01b0a con s\u1ed1 c\u1ee5 th\u1ec3 v\u00e0o m\u1ed9t B\u1ed9 lu\u1eadt c\u00f3 t\u00ednh l\u00e2u d\u00e0i s\u1ebd l\u00e0 b\u1ea5t h\u1ee3p l\u00fd. B\u00ean c\u1ea1nh \u0111\u00f3, m\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh gi\u1edbi h\u1ea1n 10 tri\u1ec7u \u0111\u1ed3ng tr\u1edf xu\u1ed1ng c\u00f3 v\u1ebb nh\u01b0 \u201cphi th\u1ef1c t\u1ebf\u201d v\u00ec c\u00f3 nh\u1eefng tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i nu\u00f4i 4-5 ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c, hay c\u00e1c nh\u00e0 h\u1ea3o t\u00e2m nh\u1eadn nu\u00f4i d\u01b0\u1ee1ng h\u00e0ng ch\u1ee5c em nh\u1ecf lang thang c\u01a1 nh\u1ee1. Vi\u1ec7c \u00e1p \u0111\u1eb7t m\u1ed9t con s\u1ed1 gi\u1edbi h\u1ea1n s\u1ebd kh\u00f4ng khuy\u1ebfn kh\u00edch \u0111\u01b0\u1ee3c tr\u00e1ch nhi\u1ec7m nu\u00f4i d\u01b0\u1ee1ng hay l\u00f2ng h\u1ea3o t\u00e2m c\u1ee7a ng\u01b0\u1eddi d\u00e2n.<\/p>\n

V\u1ec1 \u0111\u1ed1i t\u01b0\u1ee3ng gi\u1ea3m tr\u1eeb gia c\u1ea3nh, \u00f4ng B\u00f9i Xu\u00e2n \u0110\u1ee9c – Vi\u1ec7n Nh\u00e0 n\u01b0\u1edbc v\u00e0 ph\u00e1p lu\u1eadt Vi\u1ec7t Nam cho r\u1eb1ng, n\u1ebfu ch\u1ec9 t\u00ednh l\u00e0 ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c l\u00e0 ch\u01b0a bao qu\u00e1t, ch\u01b0a \u0111\u1ee7. D\u1ef1 lu\u1eadt n\u00ean m\u1edf r\u1ed9ng h\u01a1n c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng gi\u1ea3m tr\u1eeb kh\u00e1c, nh\u01b0 gi\u1ea3m tr\u1eeb theo ngh\u1ec1 nghi\u1ec7p, gi\u1ea3m tr\u1eeb theo l\u00fd do s\u1ee9c kh\u1ecfe. C\u1ea7n ph\u1ea3i c\u00f3 s\u1ef1 ph\u00e2n bi\u1ec7t gi\u1eefa m\u1ed9t ng\u01b0\u1eddi b\u00e1n nh\u00e0 \u0111\u1ec3 ki\u1ebfm l\u1ee3i nhu\u1eadn v\u1edbi m\u1ed9t ng\u01b0\u1eddi ph\u1ea3i b\u00e1n nh\u00e0, b\u00e1n xe \u0111\u1ec3 ch\u1eefa b\u1ec7nh.<\/p>\n

Hi\u1ec7u l\u1ef1c t\u1eeb 1-1-2009 l\u00e0 qu\u00e1 s\u1edbm<\/strong><\/p>\n

Nh\u01b0 nhi\u1ec1u cu\u1ed9c l\u1ea5y \u00fd ki\u1ebfn tr\u01b0\u1edbc, c\u00e1c v\u1ea5n \u0111\u1ec1 nh\u01b0 \u0111\u00e1nh thu\u1ebf hai l\u1ea7n, c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf ch\u01b0a c\u00f3 ranh gi\u1edbi r\u00f5 r\u00e0ng nh\u01b0 h\u1ed9 kinh doanh, doanh nghi\u1ec7p t\u01b0 nh\u00e2n, ch\u1ee7 h\u1ed9 gia \u0111\u00ecnh hay c\u00e1 nh\u00e2n ch\u1ecbu thu\u1ebf… ti\u1ebfp t\u1ee5c \u0111\u01b0\u1ee3c ph\u00e2n t\u00edch m\u1ed5 x\u1ebb. Tuy nhi\u00ean, h\u1ed9i ngh\u1ecb l\u1ea7n n\u00e0y c\u00f3 s\u1ef1 tham gia c\u1ee7a nhi\u1ec1u lu\u1eadt s\u01b0, chuy\u00ean gia trong ng\u00e0nh ki\u1ec3m s\u00e1t…, v\u1ea5n \u0111\u1ec1 v\u1ec1 t\u00ednh kh\u1ea3 thi, s\u1ef1 c\u1ea7n thi\u1ebft c\u1ee7a d\u1ef1 lu\u1eadt \u0111\u01b0\u1ee3c nh\u1ea5n m\u1ea1nh, b\u00e0n lu\u1eadn nhi\u1ec1u nh\u1ea5t. 14 \u00fd ki\u1ebfn t\u1ea1i h\u1ed9i ngh\u1ecb \u0111\u1ec1u cho r\u1eb1ng, r\u1ea5t c\u1ea7n xem l\u1ea1i th\u1eddi \u0111i\u1ec3m hi\u1ec7u l\u1ef1c c\u1ee7a d\u1ef1 lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n, n\u1ebfu \u0111\u01b0\u1ee3c th\u00f4ng qua l\u00e0 1-1-2009.<\/p>\n

Lu\u1eadt s\u01b0 Nguy\u1ec5n Tr\u1ecdng T\u1ef5 chia s\u1ebb: \u201cV\u1ec1 nguy\u00ean t\u1eafc, ai c\u00f3 thu nh\u1eadp l\u00e0 ph\u1ea3i c\u00f3 ngh\u0129a v\u1ee5 \u0111\u00f3ng thu\u1ebf. \u0110\u00f3 l\u00e0 \u0111i\u1ec1u n\u00ean l\u00e0m. Song, \u1edf \u0111i\u1ec1u ki\u1ec7n n\u01b0\u1edbc ta, khi m\u00e0 n\u1ec1n kinh t\u1ebf v\u1eabn ch\u01b0a b\u01b0\u1edbc qua ng\u01b0\u1ee1ng ngh\u00e8o \u0111\u00f3i th\u00ec v\u1eadn d\u1ee5ng nguy\u00ean t\u1eafc \u201cc\u00f3 thu c\u00f3 n\u1ed9p\u201d c\u00f2n c\u1ea7n ph\u1ea3i nghi\u00ean c\u1ee9u k\u1ef9. \u0110\u1eb7c bi\u1ec7t, giai \u0111o\u1ea1n t\u1eeb nay \u0111\u1ebfn n\u0103m 2009, khi ch\u00fang ta v\u1eabn c\u00f2n n\u1ec1n\u00a0 kinh t\u1ebf ti\u1ec1n m\u1eb7t th\u00ec vi\u1ec7c \u00e1p d\u1ee5ng lu\u1eadt s\u1ebd l\u00e0 kh\u00f4ng h\u1ee3p l\u00fd\u201d. B\u00e0 Nguy\u1ec5n Minh H\u1ed3ng – Ban D\u00e2n ch\u1ee7 ph\u00e1p lu\u1eadt, \u1ee7y ban Trung \u01b0\u01a1ng MTTQ Vi\u1ec7t Nam tr\u0103n tr\u1edf: \u201cV\u1ea5n \u0111\u1ec1 \u0111\u00e1nh gi\u00e1 t\u00e1c \u0111\u1ed9ng c\u1ee7a d\u1ef1 lu\u1eadt ch\u01b0a \u0111\u1ea7y \u0111\u1ee7, thi\u1ebfu thuy\u1ebft ph\u1ee5c. \u0110\u1eb7c bi\u1ec7t, Ban so\u1ea1n th\u1ea3o kh\u00f4ng \u0111\u01b0a ra b\u00e1o c\u00e1o thu nh\u1eadp c\u1ee7a c\u00e1c d\u1ecbch v\u1ee5 lao \u0111\u1ed9ng c\u00f3 \u0111\u0103ng k\u00fd, hay kh\u00f4ng \u0111\u0103ng k\u00fd, v\u00ec v\u1eady, ng\u01b0\u1eddi d\u00e2n s\u1ebd kh\u00f4ng th\u1ec3 bi\u1ebft \u0111\u01b0\u1ee3c, c\u01a1 s\u1edf th\u1ef1c ti\u1ec5n c\u1ee7a d\u1ef1 lu\u1eadt l\u00e0 \u1edf \u0111\u00e2u? Khi n\u00e0o th\u00ec h\u1ecd bi\u1ebft \u0111\u01b0\u1ee3c, m\u00ecnh b\u1eaft \u0111\u1ea7u ph\u1ea3i ch\u1ecbu thu\u1ebf? Nh\u1ea5t l\u00e0 khi, ch\u01b0a c\u00f3 m\u1ed9t th\u1ec3 ch\u1ebf ho\u00e0n thi\u1ec7n th\u00ec s\u1ee3 r\u1eb1ng, n\u1ebfu \u00e1p d\u1ee5ng ngay t\u1eeb n\u0103m 2009, s\u1ebd c\u00f3 th\u1ec3 ph\u1ea3n t\u00e1c d\u1ee5ng, n\u1ea3y sinh s\u1ef1 b\u1ea5t c\u00f4ng\u201d.<\/p>\n

\u00d4ng L\u00ea Nam Chung – H\u1ed9i Lu\u1eadt gia Vi\u1ec7t Nam nh\u1ea5n m\u1ea1nh th\u00eam, ch\u01b0a bi\u1ebft bao gi\u1edd, \u00fd th\u1ee9c t\u1ef1 gi\u00e1c c\u1ee7a ng\u01b0\u1eddi d\u00e2n v\u1ec1 chuy\u1ec7n n\u1ed9p thu\u1ebf m\u1edbi \u0111\u01b0\u1ee3c x\u00e2y d\u1ef1ng. Khi \u00fd th\u1ee9c c\u1ee7a ng\u01b0\u1eddi d\u00e2n ch\u01b0a t\u1ed1t, t\u01b0 t\u01b0\u1edfng, nh\u1eadn th\u1ee9c ch\u01b0a t\u1ed1t, c\u1ed9ng v\u1edbi m\u1ed9t h\u1ec7 th\u1ed1ng ki\u1ec3m so\u00e1t thu nh\u1eadp ch\u01b0a \u0111\u1ee7 th\u00ec d\u1ef1 lu\u1eadt s\u1ebd kh\u00f4ng th\u1ec3 th\u1ef1c hi\u1ec7n \u0111\u01b0\u1ee3c. V\u00ec v\u1eady, t\u00ednh c\u1ea7n thi\u1ebft, h\u1ee3p l\u00fd v\u1ec1 th\u1eddi \u0111i\u1ec3m hi\u1ec7u l\u1ef1c c\u1ee7a d\u1ef1 lu\u1eadt c\u1ea7n \u0111\u01b0\u1ee3c xem x\u00e9t, nghi\u00ean c\u1ee9u l\u1ea1i. Trao \u0111\u1ed5i ngo\u00e0i l\u1ec1 v\u1edbi ph\u00f3ng vi\u00ean B\u00e1o An ninh Th\u1ee7 \u0111\u00f4, nhi\u1ec1u \u0111\u1ea1i bi\u1ec3u cho bi\u1ebft, hi\u1ec7n c\u00f3 ngu\u1ed3n tin d\u01b0 lu\u1eadn n\u00f3i r\u1eb1ng, vi\u1ec7c ra \u0111\u1eddi m\u1ed9t d\u1ef1 lu\u1eadt thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n c\u00f2n c\u00f3 l\u00fd do v\u1ec1 ngu\u1ed3n ng\u00e2n s\u00e1ch \u0111\u00e3 c\u1ea1n ki\u1ec7t, ho\u1eb7c lu\u1eadt n\u00e0y g\u1ea7n gi\u1ed1ng nh\u01b0 thu\u1ebf th\u00e2n th\u1eddi x\u01b0a.<\/p>\n

C\u00e1c \u00fd ki\u1ebfn t\u1ea1i h\u1ed9i ngh\u1ecb \u0111\u1ec1u b\u00e0y t\u1ecf, \u00e1p d\u1ee5ng Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n l\u00e0 vi\u1ec7c l\u00e0m c\u1ea7n thi\u1ebft, nh\u01b0ng \u1edf th\u1eddi \u0111i\u1ec3m n\u00e0y, h\u00e3y l\u00e0m t\u1ed1t Ph\u00e1p l\u1ec7nh thu\u1ebf thu nh\u1eadp \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi c\u00f3 thu nh\u1eadp cao tr\u01b0\u1edbc \u0111i \u0111\u00e3. Ph\u1ea3i c\u00f3 cu\u1ed9c \u0111i\u1ec1u tra x\u00e3 h\u1ed9i h\u1ecdc m\u1ed9t c\u00e1ch k\u1ef9 l\u01b0\u1ee1ng v\u1ec1 m\u1ee9c s\u1ed1ng, m\u1ee9c chi d\u00f9ng c\u1ee7a ng\u01b0\u1eddi d\u00e2n, c\u00f3 b\u00e1o c\u00e1o t\u00e1c \u0111\u1ed9ng c\u1ee7a d\u1ef1 lu\u1eadt, l\u00e0m r\u00f5 quy\u1ec1n l\u1ee3i c\u1ee7a ng\u01b0\u1eddi d\u00e2n khi n\u1ed9p thu\u1ebf th\u00ec khi \u1ea5y, d\u1ef1 lu\u1eadt m\u1edbi c\u00f3 th\u1ec3 c\u00f3 s\u1ee9c thuy\u1ebft ph\u1ee5c. N\u1ebfu kh\u00f4ng, nh\u1eefng cu\u1ed9c l\u1ea5y \u00fd ki\u1ebfn \u0111\u00f3ng g\u00f3p cho d\u1ef1 lu\u1eadt nh\u01b0 hi\u1ec7n nay s\u1ebd kh\u00f3 \u0111\u1ea1t \u0111\u01b0\u1ee3c s\u1ef1 \u0111\u1ed3ng thu\u1eadn cao.<\/p>\n

B\u0103ng D\u01b0\u01a1ng<\/strong><\/p>\n

——————————-<\/p>\n

An ninh Th\u1ee7 \u0111\u00f4 ng\u00e0y 08-8-2007:<\/u><\/em><\/strong><\/p>\n

(79\/1.164)<\/em>","protected":false},"excerpt":{"rendered":"

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