{"id":32176,"date":"2008-02-23T16:01:38","date_gmt":"2008-02-23T09:01:38","guid":{"rendered":"https:\/\/anvilaw.com\/vi\/?p=32176"},"modified":"2022-07-26T11:11:16","modified_gmt":"2022-07-26T04:11:16","slug":"031-du-thao-luat-thue-gia-tri-gia-tang-va-thue-thu-nhap-doanh-nghiep-sua-doi-giam-thue-suat-mo-rong-uu-dai","status":"publish","type":"post","link":"https:\/\/anvilaw.com\/vi\/031-du-thao-luat-thue-gia-tri-gia-tang-va-thue-thu-nhap-doanh-nghiep-sua-doi-giam-thue-suat-mo-rong-uu-dai\/","title":{"rendered":"031. D\u1ef1 th\u1ea3o Lu\u1eadt thu\u1ebf Gi\u00e1 tr\u1ecb gia t\u0103ng v\u00e0 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p (s\u1eeda \u0111\u1ed5i): Gi\u1ea3m thu\u1ebf su\u1ea5t, m\u1edf r\u1ed9ng \u01b0u \u0111\u00e3i"},"content":{"rendered":"(ANT\u0110) – Ng\u00e0y 22-2, \u1ee6y ban T\u00e0i ch\u00ednh v\u00e0 Ng\u00e2n s\u00e1ch, V\u0103n ph\u00f2ng Qu\u1ed1c h\u1ed9i ph\u1ed1i h\u1ee3p v\u1edbi Ph\u00f2ng Th\u01b0\u01a1ng m\u1ea1i v\u00e0 C\u00f4ng nghi\u1ec7p Vi\u1ec7t Nam\u00a0 t\u1ed5 ch\u1ee9c l\u1ea5y \u00fd ki\u1ebfn hai d\u1ef1 th\u1ea3o Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (GTGT) s\u1eeda \u0111\u1ed5i v\u00e0 Lu\u1eadt Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p (TNDN) s\u1eeda \u0111\u1ed5i d\u1ef1 ki\u1ebfn \u00e1p d\u1ee5ng t\u1eeb 1-2- 2009. <\/strong><\/p>\n

V\u1edbi xu h\u01b0\u1edbng gi\u1ea3m thu\u1ebf su\u1ea5t, m\u1edf r\u1ed9ng \u01b0u \u0111\u00e3i, c\u00e1c d\u1ef1 th\u1ea3o lu\u1eadt \u0111\u00e3 nh\u1eadn \u0111\u01b0\u1ee3c nhi\u1ec1u s\u1ef1 \u0111\u1ed3ng t\u00ecnh, \u1ee7ng h\u1ed9, song v\u1eabn c\u00f2n nh\u1eefng \u0111i\u1ec3m ch\u01b0a th\u1ec3 l\u00e0m h\u00e0i l\u00f2ng c\u00e1c chuy\u00ean gia lu\u1eadt v\u00e0 c\u00e1c doanh nghi\u1ec7p (DN).<\/p>\n

Thu\u1ebf TNDN: Thu\u1ebf su\u1ea5t gi\u1ea3m t\u1eeb 28% xu\u1ed1ng 25%<\/strong><\/p>\n

Gi\u1ea3m thu\u1ebf su\u1ea5t TNDN t\u1eeb 28% hi\u1ec7n h\u00e0nh xu\u1ed1ng c\u00f2n 25% l\u00e0 \u0111i\u1ec3m m\u1edbi \u0111\u01b0\u1ee3c r\u1ea5t nhi\u1ec1u DN \u1ee7ng h\u1ed9 trong d\u1ef1 th\u1ea3o Lu\u1eadt Thu\u1ebf TNDN s\u1eeda \u0111\u1ed5i. \u0110\u01b0\u1ee3c bi\u1ebft, t\u1ea1i Trung Qu\u1ed1c, thu\u1ebf TNDN \u0111\u00e3 gi\u1ea3m t\u1eeb 33% xu\u1ed1ng 25%, Singapore gi\u1ea3m t\u1eeb 20% xu\u1ed1ng 19%, Philippines gi\u1ea3m t\u1eeb 35% xu\u1ed1ng 30%.<\/p>\n

\u00d4ng Ph\u1ea1m \u0110\u00ecnh Thi – V\u1ee5 ph\u00f3 V\u1ee5 Ch\u00ednh s\u00e1ch thu\u1ebf, B\u1ed9 T\u00e0i ch\u00ednh cho hay, gi\u1ea3m thu\u1ebf l\u00e0 xu h\u01b0\u1edbng ph\u00f9 h\u1ee3p v\u1edbi th\u00f4ng l\u1ec7 qu\u1ed1c t\u1ebf, t\u0103ng s\u1ee9c h\u1ea5p d\u1eabn cho m\u00f4i tr\u01b0\u1eddng kinh doanh, khuy\u1ebfn kh\u00edch \u0111\u1ea7u t\u01b0.<\/p>\n

Th\u1ef1c t\u1ebf t\u1ea1i Vi\u1ec7t Nam \u0111\u00e3 ch\u1ee9ng minh, khi gi\u1ea3m thu\u1ebf su\u1ea5t t\u1eeb 33% tr\u01b0\u1edbc \u0111\u00e2y xu\u1ed1ng m\u1ee9c 28% hi\u1ec7n h\u00e0nh, thu ng\u00e2n s\u00e1ch Nh\u00e0 n\u01b0\u1edbc t\u0103ng l\u00ean. D\u00f9 v\u1eady, v\u1eabn c\u00f3 nhi\u1ec1u \u00fd ki\u1ebfn cho r\u1eb1ng, v\u1edbi t\u1ed1c \u0111\u1ed9 tr\u01b0\u1ee3t gi\u00e1 c\u1ee7a \u0111\u1ed3ng ti\u1ec1n th\u00ec m\u1ee9c 25% v\u1eabn c\u00f2n cao v\u00e0 n\u00ean gi\u1ea3m ti\u1ebfp xu\u1ed1ng m\u1ee9c 20-22%.<\/p>\n

V\u1ec1 \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf,\u00a0 b\u00e0 Nguy\u1ec5n Th\u1ecb C\u00fac – nguy\u00ean Ph\u00f3 T\u1ed5ng c\u1ee5c tr\u01b0\u1edfng T\u1ed5ng c\u1ee5c Thu\u1ebf nh\u1eadn x\u00e9t, theo Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n, c\u00e1c c\u00e1 nh\u00e2n c\u00f3 c\u1ed5 t\u1ee9c th\u00ec ph\u1ea3i n\u1ed9p thu\u1ebf.<\/p>\n

Nh\u01b0ng theo d\u1ef1 th\u1ea3o Lu\u1eadt Thu\u1ebf TNDN s\u1eeda \u0111\u1ed5i, DN l\u1ea1i kh\u00f4ng ph\u1ea3i n\u1ed9p thu\u1ebf n\u00e0y d\u00f9 c\u00f3 \u0111\u1ea7u t\u01b0 d\u1ef1 \u00e1n, c\u00f3 c\u1ed5 t\u1ee9c. Lu\u1eadt s\u01b0 V\u0169 Xu\u00e2n Ti\u1ec1n, C\u00f4ng ty t\u01b0 v\u1ea5n VFAM Vi\u1ec7t Nam cho r\u1eb1ng, d\u1ef1 lu\u1eadt s\u1eeda \u0111\u1ed5i \u0111\u00e3 b\u1ecf s\u00f3t c\u00e1c trang tr\u1ea1i ch\u0103n nu\u00f4i l\u00e2m, n\u00f4ng, ng\u01b0 nghi\u1ec7p.<\/p>\n

M\u1ed9t kh\u1ea3o s\u00e1t t\u1ea1i Ngh\u1ec7 An cho th\u1ea5y, c\u00f3 trang tr\u1ea1i ch\u0103n nu\u00f4i v\u00e0 tr\u1ed3ng r\u1eebng c\u00f3 doanh thu 12-15 t\u1ef7 \u0111\u1ed3ng\/n\u0103m, th\u1eadm ch\u00ed l\u00e0 30 t\u1ef7 \u0111\u1ed3ng\/n\u0103m. Tr\u00ean th\u1ef1c t\u1ebf, c\u00e1c trang tr\u1ea1i n\u00e0y kh\u00f4ng c\u00f2n l\u00e0 h\u1ed9 gia \u0111\u00ecnh kinh doanh m\u00e0 th\u1ef1c s\u1ef1 l\u00e0 c\u01a1 s\u1edf kinh doanh.<\/p>\n

M\u1ed9t \u0111i\u1ec3m m\u1edbi kh\u00e1c \u0111\u01b0\u1ee3c h\u1ea7u h\u1ebft \u0111\u1ea1i bi\u1ec3u \u0111\u1ed3ng t\u00ecnh l\u00e0 c\u00e1c \u01b0u \u0111\u00e3i thu\u1ebf TNDN \u0111\u01b0\u1ee3c m\u1edf r\u1ed9ng. C\u00e1c DN m\u1edbi th\u00e0nh l\u1eadp thu\u1ed9c l\u0129nh v\u1ef1c gi\u00e1o d\u1ee5c \u0111\u00e0o t\u1ea1o, y t\u1ebf, v\u0103n h\u00f3a, th\u1ec3 thao…, khu kinh t\u1ebf, khu c\u00f4ng ngh\u1ec7 cao \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t 10% trong 15 n\u0103m, \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf t\u1ed1i \u0111a trong 4 n\u0103m v\u00e0 gi\u1ea3m 50% s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p t\u1ed1i \u0111a trong 9 n\u0103m ti\u1ebfp theo.<\/p>\n

DN m\u1edbi th\u00e0nh l\u1eadp tr\u00ean \u0111\u1ecba b\u00e0n kh\u00f3 kh\u0103n… \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t 20% trong 10 n\u0103m, \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf t\u1ed1i \u0111a trong 2 n\u0103m v\u00e0 gi\u1ea3m 50% thu\u1ebf ph\u1ea3i n\u1ed9p trong 4 n\u0103m li\u00ean ti\u1ebfp.<\/p>\n\n\n\n\n
\"\"<\/td>\n<\/tr>\n
C\u00e1c doanh nghi\u1ec7p s\u1ebd \u0111\u01b0\u1ee3c \u01b0u \u0111\u00e3i thu\u1ebf<\/em><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n


\nPh\u1ea3i thanh to\u00e1n qua ng\u00e2n h\u00e0ng m\u1edbi \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb, ho\u00e0n thu\u1ebf GTGT <\/strong><\/p>\n

Thu\u1ebf su\u1ea5t GTGT v\u1eabn quy \u0111\u1ecbnh 3 m\u1ee9c l\u00e0 0%, 5% v\u00e0 10%. \u0110i\u1ec1u ki\u1ec7n \u0111\u1ec3 DN \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o l\u00e0 c\u00e1c h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua v\u00e0o ph\u1ea3i th\u1ef1c hi\u1ec7n thanh to\u00e1n qua ng\u00e2n h\u00e0ng.<\/p>\n

\u00d4ng Ph\u1ea1m \u0110\u00ecnh Thi l\u00fd gi\u1ea3i, n\u1ebfu nh\u01b0 m\u1ecdi thanh to\u00e1n th\u1ef1c hi\u1ec7n qua ng\u00e2n h\u00e0ng th\u00ec c\u00f3 th\u1ec3 ki\u1ec3m so\u00e1t \u0111\u01b0\u1ee3c t\u00ecnh tr\u1ea1ng gian l\u1eadn thu\u1ebf, tr\u1ed1n thu\u1ebf, gi\u1ea3m b\u1edbt ti\u00eau c\u1ef1c.<\/p>\n

Tuy nhi\u00ean, m\u1ee9c ti\u1ec1n nh\u01b0 th\u1ebf n\u00e0o th\u00ec ph\u1ea3i thanh to\u00e1n qua ng\u00e2n h\u00e0ng, nh\u01b0 th\u1ebf n\u00e0o l\u00e0 gi\u00e1 tr\u1ecb th\u1ea5p th\u00ec lu\u1eadt ch\u01b0a quy \u0111\u1ecbnh. Kh\u00f4ng \u00edt \u00fd ki\u1ebfn \u0111\u00e3 b\u00e0y t\u1ecf nghi ng\u1ea1i v\u1ec1 n\u0103ng l\u1ef1c y\u1ebfu k\u00e9m c\u1ee7a h\u1ec7 th\u1ed1ng ng\u00e2n h\u00e0ng Vi\u1ec7t Nam m\u00e0 v\u00ed d\u1ee5 \u0111i\u1ec3n h\u00ecnh l\u00e0 qu\u00e1 nhi\u1ec1u tr\u1ee5c tr\u1eb7c x\u1ea3y ra v\u1edbi th\u1ebb ATM trong d\u1ecbp T\u1ebft v\u1eeba qua.<\/p>\n

V\u1ec1 nh\u1eefng \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ph\u1ea3i ch\u1ecbu thu\u1ebf, \u00f4ng Ph\u00f9ng \u0110\u1eafc L\u1ed9c – T\u1ed5ng th\u01b0 k\u00fd Hi\u1ec7p h\u1ed9i kinh doanh b\u1ea3o hi\u1ec3m Vi\u1ec7t Nam t\u1ecf ra th\u1ea5t v\u1ecdng khi trong d\u1ef1 th\u1ea3o v\u1eabn kh\u00f4ng \u00e1p d\u1ee5ng cho b\u1ea3o hi\u1ec3m phi nh\u00e2n th\u1ecd.<\/p>\n

\u00d4ng L\u1ed9c ph\u00e2n t\u00edch, kh\u00f4ng n\u01b0\u1edbc n\u00e0o hi\u1ec7n nay l\u1ea1i thu thu\u1ebf GTGT cho b\u1ea3o hi\u1ec3m. S\u1ebd l\u00e0 kh\u00f4ng h\u1ee3p l\u00fd khi m\u1ed9t r\u1ee7i ro x\u1ea3y ra th\u00ec kh\u00e1ch mua d\u1ecbch v\u1ee5 b\u1ea3o hi\u1ec3m, \u0111\u1ed3ng th\u1eddi l\u00e0 ng\u01b0\u1eddi ch\u1ecbu r\u1ee7i ro, t\u1ed5n th\u1ea5t \u0111\u00f3 l\u1ea1i ph\u1ea3i b\u1ecf th\u00eam m\u1ed9t kho\u1ea3n ti\u1ec1n l\u00e0 thu\u1ebf GTGT.<\/p>\n

N\u1ebfu nh\u01b0 b\u1ecf thu\u1ebf n\u00e0y, s\u1ebd c\u00f3 nhi\u1ec1u ng\u01b0\u1eddi tham gia b\u1ea3o hi\u1ec3m h\u01a1n, ng\u00e0nh b\u1ea3o hi\u1ec3m c\u00f3 th\u00eam ngu\u1ed3n l\u1ef1c \u0111\u1ec3 b\u00f9 \u0111\u1eafp c\u00e1c t\u1ed5n th\u1ea5t, \u0111\u1ed3ng ngh\u0129a v\u1edbi vi\u1ec7c Nh\u00e0 n\u01b0\u1edbc s\u1ebd b\u1edbt \u0111i vi\u1ec7c ph\u1ea3i tr\u1ee3 c\u1ea5p cho nh\u1eefng t\u1ed5n th\u1ea5t x\u1ea3y ra.<\/p>\n

Ti\u1ebfn s\u0129 Nguy\u1ec5n Th\u1ecb Lan H\u01b0\u01a1ng – \u0110\u1ea1i h\u1ecdc Qu\u1ed1c gia H\u00e0 N\u1ed9i \u0111\u1eb7t v\u1ea5n \u0111\u1ec1, c\u1ea7n xem l\u1ea1i kh\u00e1i ni\u1ec7m \u201cho\u00e0n thu\u1ebf\u201d. D\u1ef1 lu\u1eadt c\u1ea7n l\u00e0m r\u00f5, ho\u00e0n thu\u1ebf l\u00e0 cho ai, cho doanh nghi\u1ec7p, c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t kinh doanh hay l\u00e0 cho \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf?<\/p>\n

Thu\u1ebf GTGT hi\u1ec7n nay \u0111\u00e1nh v\u00e0o t\u00fai ng\u01b0\u1eddi ti\u00eau d\u00f9ng. Nh\u01b0ng Nh\u00e0 n\u01b0\u1edbc l\u1ea1i ho\u00e0n thu\u1ebf cho doanh nghi\u1ec7p, ch\u1ee9 kh\u00f4ng ho\u00e0n thu\u1ebf cho ng\u01b0\u1eddi \u0111\u00e3 n\u1ed9p thu\u1ebf \u0111\u00f3.<\/p>\n

C\u00e1c \u00fd ki\u1ebfn kh\u00e1c \u0111\u00e1nh gi\u00e1 chung, d\u1ef1 th\u1ea3o hai lu\u1eadt c\u00f2n qu\u00e1 ng\u1eafn g\u1ecdn! Nhi\u1ec1u v\u1ea5n \u0111\u1ec1 c\u00f3 th\u1ec3 c\u1ee5 th\u1ec3 h\u00f3a ngay th\u00ec lu\u1eadt kh\u00f4ng quy \u0111\u1ecbnh ngay. \u00d4ng Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c – Gi\u00e1m \u0111\u1ed1c C\u00f4ng ty Lu\u1eadt ANVI nh\u1eadn x\u00e9t, \u0111\u00e2y l\u00e0 \u0111\u1eb7c tr\u01b0ng c\u1ee7a \u201clu\u1eadt khung\u201d, \u201clu\u1eadt \u1ed1ng\u201d n\u01b0\u1edbc ta.<\/p>\n

Vi\u1ec7t Nam kh\u00f4ng thi\u1ebfu nh\u1eefng tr\u01b0\u1eddng h\u1ee3p, \u00e1p d\u1ee5ng lu\u1eadt ch\u1ec9 \u0111\u01b0\u1ee3c 30-40%, c\u00f2n l\u1ea1i l\u00e0 ph\u1ea3i nh\u1edd \u0111\u1ebfn Ngh\u1ecb \u0111\u1ecbnh, Th\u00f4ng t\u01b0 h\u01b0\u1edbng d\u1eabn. Lu\u1eadt \u0111ang s\u1ed1ng b\u00e1m v\u00e0o Ngh\u1ecb \u0111\u1ecbnh, Th\u00f4ng t\u01b0 h\u01b0\u1edbng d\u1eabn.<\/p>\n\n\n\n
\u201cGi\u1ea3m thu\u1ebf qu\u00e1 nhanh s\u1ebd \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn ngu\u1ed3n thu ng\u00e2n s\u00e1ch\u201d<\/strong><\/p>\n

(ANT\u0110) – B\u00ean l\u1ec1 H\u1ed9i th\u1ea3o, \u00f4ng Ph\u00f9ng Qu\u1ed1c Hi\u1ec3n – Ch\u1ee7 nhi\u1ec7m \u1ee7y ban T\u00e0i ch\u00ednh v\u00e0 Ng\u00e2n s\u00e1ch, V\u0103n ph\u00f2ng Qu\u1ed1c h\u1ed9i \u0111\u00e3 c\u00f3 cu\u1ed9c trao \u0111\u1ed5i v\u1edbi b\u00e1o ch\u00ed xung quanh 2 d\u1ef1 th\u1ea3o lu\u1eadt s\u1eeda \u0111\u1ed5i n\u00e0y. <\/strong><\/p>\n

– Nhi\u1ec1u DN v\u1eabn cho r\u1eb1ng, m\u1ee9c thu\u1ebf su\u1ea5t 25% l\u00e0 qu\u00e1 cao so v\u1edbi c\u00e1c n\u01b0\u1edbc kh\u00e1c trong khu v\u1ef1c nh\u01b0 Singapore (19%), c\u00f9ng v\u1edbi s\u1ef1 tr\u01b0\u1ee3t gi\u00e1 \u0111\u1ed3ng ti\u1ec1n, lu\u1eadt s\u1ebd kh\u00f4ng h\u1ee3p l\u00fd trong t\u01b0\u01a1ng lai. V\u00ec sao ch\u00fang ta kh\u00f4ng h\u1ea1 th\u1ea5p h\u01a1n n\u1eefa?<\/strong><\/p>\n\n\n\n\n
<\/td>\n<\/tr>\n
\u00d4ng Ph\u00f9ng Qu\u1ed1c Hi\u1ec3n<\/em><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

– \u00d4ng Ph\u00f9ng Qu\u1ed1c Hi\u1ec3n: <\/strong>Tr\u01b0\u1edbc \u0111\u00e2y, ch\u00fang ta \u0111\u00e3 c\u00f3 giai \u0111o\u1ea1n gi\u1ea3m thu\u1ebf su\u1ea5t t\u1eeb 32% xu\u1ed1ng 28% trong th\u1eddi gian 9 n\u0103m. L\u1ea7n n\u00e0y, ch\u00fang t\u00f4i \u0111\u00e3 t\u00ednh to\u00e1n m\u1ed9t c\u00e1ch khoa h\u1ecdc v\u00e0 \u0111ang \u0111\u1ec1 ngh\u1ecb tr\u00ecnh l\u00ean Qu\u1ed1c h\u1ed9i \u0111\u1ec3 th\u00f4ng qua gi\u1ea3m ti\u1ebfp xu\u1ed1ng 25%.<\/p>\n

Vi\u1ec7c gi\u1ea3m n\u00e0y ph\u1ea3i ph\u00f9 h\u1ee3p v\u1edbi l\u1ed9 tr\u00ecnh c\u1ea3i c\u00e1ch c\u1ee7a ch\u00fang ta v\u00e0 \u0111\u1ea3m b\u1ea3o kh\u00f4ng g\u00e2y thi\u1ebfu h\u1ee5t cho ng\u00e2n s\u00e1ch Nh\u00e0 n\u01b0\u1edbc. N\u1ebfu ch\u00fang ta gi\u1ea3m qu\u00e1 nhanh s\u1ebd g\u00e2y \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn ngu\u1ed3n thu ng\u00e2n s\u00e1ch. \u1edf c\u00e1c n\u01b0\u1edbc th\u00ec l\u1ed9 tr\u00ecnh gi\u1ea3m c\u0169ng qua t\u1eebng m\u1ed1c ch\u1ee9 kh\u00f4ng gi\u1ea3m \u0111\u1ed9t bi\u1ebfn.<\/p>\n

– Th\u01b0a \u00f4ng, v\u00ec sao ch\u00fang ta kh\u00f4ng \u0111\u01b0a c\u00e1c trang tr\u1ea1i v\u00e0o di\u1ec7n ch\u1ecbu thu\u1ebf TNDN trong \u0111\u1ee3t s\u1eeda \u0111\u1ed5i n\u00e0y?<\/strong><\/p>\n

– \u00d4ng Ph\u00f9ng Qu\u1ed1c Hi\u1ec3n<\/strong>: \u0110\u1ed1i v\u1edbi s\u1ea3n xu\u1ea5t n\u00f4ng, l\u00e2m nghi\u1ec7p, ta \u0111ang c\u00f3 nh\u1eefng khuy\u1ebfn kh\u00edch v\u00ec \u0111\u00e2y l\u00e0 l\u0129nh v\u1ef1c ph\u1ea3i ch\u1ecbu nhi\u1ec1u t\u00e1c \u0111\u1ed9ng m\u1ea1nh nh\u1ea5t trong WTO. Ch\u00ednh v\u00ec th\u1ebf, ch\u00fang ta c\u1ea7n c\u00f3 m\u1ed9t s\u1ed1 ch\u00ednh s\u00e1ch h\u1ed7 tr\u1ee3 cho s\u1ea3n xu\u1ea5t n\u00f4ng nghi\u1ec7p \u0111\u1ec3 c\u00f3 th\u1ec3 \u0111\u1ee9ng c\u00f9ng c\u00e1c l\u0129nh v\u1ef1c kh\u00e1c nh\u01b0 c\u00f4ng nghi\u1ec7p, d\u1ecbch v\u1ee5. \u0110\u1ee9ng sau n\u00f4ng nghi\u1ec7p l\u00e0 m\u1ed9t l\u1ef1c l\u01b0\u1ee3ng lao \u0111\u1ed9ng l\u1edbn \u1edf n\u00f4ng th\u00f4n, c\u00f2n g\u1eb7p nhi\u1ec1u kh\u00f3 kh\u0103n so v\u1edbi lao \u0111\u1ed9ng \u1edf c\u00e1c ng\u00e0nh kh\u00e1c.<\/p>\n

– C\u00e1c \u0111\u1ea1i bi\u1ec3u cho r\u1eb1ng, d\u1ef1 th\u1ea3o hai lu\u1eadt qu\u00e1 ng\u1eafn g\u1ecdn s\u1ebd k\u00e9o theo h\u00e0ng lo\u1ea1t v\u0103n b\u1ea3n d\u01b0\u1edbi lu\u1eadt ra \u0111\u1eddi. \u00d4ng c\u00f3 \u00fd ki\u1ebfn g\u00ec v\u1ec1 \u0111i\u1ec1u n\u00e0y?<\/strong><\/p>\n

– \u00d4ng Ph\u00f9ng Qu\u1ed1c Hi\u1ec3n<\/strong>: \u0110\u00fang l\u00e0 c\u00f3 r\u1ea5t nhi\u1ec1u lu\u1eadt trong t\u00ecnh tr\u1ea1ng b\u1ecb g\u1ecdi l\u00e0 \u201clu\u1eadt \u1ed1ng\u201d, \u201clu\u1eadt khung\u201d. Lu\u1eadt ra \u0111\u1eddi, k\u00e8m theo \u0111\u00f3 ph\u1ea3i c\u00f3 r\u1ea5t nhi\u1ec1u Ngh\u1ecb \u0111\u1ecbnh, Th\u00f4ng t\u01b0 h\u01b0\u1edbng d\u1eabn \u0111\u1ec3 gi\u1ea3i th\u00edch lu\u1eadt, ch\u01b0a \u0111i v\u00e0o cu\u1ed9c s\u1ed1ng. L\u1ea7n n\u00e0y, ch\u00fang t\u00f4i \u0111\u00e3 x\u00e1c \u0111\u1ecbnh vi\u1ec7c so\u1ea1n th\u1ea3o Lu\u1eadt Thu\u1ebf GTGT s\u1eeda \u0111\u1ed5i v\u00e0 Lu\u1eadt Thu\u1ebf TNDN s\u1eeda \u0111\u1ed5i ph\u1ea3i h\u1ea1n ch\u1ebf \u0111\u01b0\u1ee3c s\u1ef1 h\u01b0\u1edbng d\u1eabn c\u1ee7a c\u00e1c Ngh\u1ecb \u0111\u1ecbnh, Th\u00f4ng t\u01b0. Ch\u00fang t\u00f4i s\u1ebd kh\u1eafc ph\u1ee5c t\u1ed1i \u0111a v\u1ea5n \u0111\u1ec1 n\u00e0y.<\/p>\n

Ho\u00e0ng Thu (Th\u1ef1c hi\u1ec7n<\/em>)<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

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

————————————–<\/p>\n

B\u00e1o An ninh Th\u1ee7 \u0111\u00f4 ng\u00e0y 23-2-2008:<\/u><\/em><\/strong><\/p>\n

(47\/1.487)<\/em>","protected":false},"excerpt":{"rendered":"

(ANT\u0110) – Ng\u00e0y 22-2, \u1ee6y ban T\u00e0i ch\u00ednh v\u00e0 Ng\u00e2n s\u00e1ch, V\u0103n ph\u00f2ng Qu\u1ed1c h\u1ed9i ph\u1ed1i h\u1ee3p v\u1edbi Ph\u00f2ng Th\u01b0\u01a1ng m\u1ea1i v\u00e0 C\u00f4ng nghi\u1ec7p Vi\u1ec7t Nam\u00a0 t\u1ed5 ch\u1ee9c l\u1ea5y \u00fd ki\u1ebfn hai d\u1ef1 th\u1ea3o Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (GTGT) s\u1eeda \u0111\u1ed5i v\u00e0 Lu\u1eadt Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p (TNDN) s\u1eeda \u0111\u1ed5i d\u1ef1 ki\u1ebfn […]<\/p>\n","protected":false},"author":3,"featured_media":32177,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[17,26],"tags":[],"class_list":["post-32176","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-binh-luan-gop-y","category-legal-media"],"acf":[],"yoast_head":"\n031. D\u1ef1 th\u1ea3o Lu\u1eadt thu\u1ebf Gi\u00e1 tr\u1ecb gia t\u0103ng v\u00e0 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p (s\u1eeda \u0111\u1ed5i): Gi\u1ea3m thu\u1ebf su\u1ea5t, m\u1edf r\u1ed9ng \u01b0u \u0111\u00e3i - 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\/tieng-viet-031-du-thao-luat-thue-gia-tri-gia-tang-va-thue-thu-nhap-doanh-nghiep-sua-doi-giam-thue-suat-mo-rong-uu-dai\/\" \/>\n<meta property=\"og:locale\" content=\"vi_VN\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"[:vi]031. D\u1ef1 th\u1ea3o Lu\u1eadt thu\u1ebf Gi\u00e1 tr\u1ecb gia t\u0103ng v\u00e0 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p (s\u1eeda \u0111\u1ed5i): Gi\u1ea3m thu\u1ebf su\u1ea5t, m\u1edf r\u1ed9ng \u01b0u \u0111\u00e3i[:] - ANVI Law Firm\" \/>\n<meta property=\"og:description\" content=\"(ANT\u0110) – Ng\u00e0y 22-2, \u1ee6y ban T\u00e0i ch\u00ednh v\u00e0 Ng\u00e2n s\u00e1ch, V\u0103n ph\u00f2ng Qu\u1ed1c h\u1ed9i ph\u1ed1i h\u1ee3p v\u1edbi Ph\u00f2ng Th\u01b0\u01a1ng m\u1ea1i v\u00e0 C\u00f4ng nghi\u1ec7p Vi\u1ec7t Nam\u00a0 t\u1ed5 ch\u1ee9c l\u1ea5y \u00fd ki\u1ebfn hai d\u1ef1 th\u1ea3o Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (GTGT) s\u1eeda \u0111\u1ed5i v\u00e0 Lu\u1eadt Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p (TNDN) s\u1eeda \u0111\u1ed5i d\u1ef1 ki\u1ebfn […]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/anvilaw.com\/en\/tieng-viet-031-du-thao-luat-thue-gia-tri-gia-tang-va-thue-thu-nhap-doanh-nghiep-sua-doi-giam-thue-suat-mo-rong-uu-dai\/\" \/>\n<meta property=\"og:site_name\" content=\"ANVI Law Firm\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/facebook.com\/anvilawfirm\" \/>\n<meta property=\"article:published_time\" content=\"2008-02-23T09:01:38+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2022-07-26T04:11:16+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/anvilaw.com\/wp-content\/uploads\/2022\/07\/31-1.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"300\" \/>\n\t<meta property=\"og:image:height\" content=\"300\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Tr\u01b0\u01a1ng Trung Ngh\u0129a\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:creator\" content=\"@anvilawfirm\" \/>\n<meta name=\"twitter:site\" content=\"@anvilawfirm\" \/>\n<meta name=\"twitter:label1\" content=\"\u0110\u01b0\u1ee3c vi\u1ebft b\u1edfi\" \/>\n\t<meta name=\"twitter:data1\" content=\"Tr\u01b0\u01a1ng Trung Ngh\u0129a\" \/>\n\t<meta name=\"twitter:label2\" content=\"\u01af\u1edbc t\u00ednh th\u1eddi gian \u0111\u1ecdc\" \/>\n\t<meta name=\"twitter:data2\" content=\"11 ph\u00fat\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/anvilaw.com\\\/en\\\/tieng-viet-031-du-thao-luat-thue-gia-tri-gia-tang-va-thue-thu-nhap-doanh-nghiep-sua-doi-giam-thue-suat-mo-rong-uu-dai\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/anvilaw.com\\\/en\\\/tieng-viet-031-du-thao-luat-thue-gia-tri-gia-tang-va-thue-thu-nhap-doanh-nghiep-sua-doi-giam-thue-suat-mo-rong-uu-dai\\\/\"},\"author\":{\"name\":\"Tr\u01b0\u01a1ng Trung Ngh\u0129a\",\"@id\":\"https:\\\/\\\/anvilaw.com\\\/vi\\\/#\\\/schema\\\/person\\\/28ef9093c3478d1b1ba56f61255ebe7a\"},\"headline\":\"031. 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