{"id":32537,"date":"2013-04-12T10:06:24","date_gmt":"2013-04-12T03:06:24","guid":{"rendered":"https:\/\/anvilaw.com\/vi\/?p=32537"},"modified":"2022-07-08T10:09:56","modified_gmt":"2022-07-08T03:09:56","slug":"350-giam-thue-thu-nhap-doanh-nghiep-xuong-muc-bao-nhieu-la-hop-ly","status":"publish","type":"post","link":"https:\/\/anvilaw.com\/vi\/350-giam-thue-thu-nhap-doanh-nghiep-xuong-muc-bao-nhieu-la-hop-ly\/","title":{"rendered":"350. Gi\u1ea3m thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p xu\u1ed1ng m\u1ee9c bao nhi\u00eau l\u00e0 h\u1ee3p l\u00fd?"},"content":{"rendered":"<strong>(\u0110BND) &#8211; <\/strong><strong>Theo \u0111\u1ec1 xu\u1ea5t c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh th\u00ec m\u1ee9c thu\u1ebf su\u1ea5t thu nh\u1eadp doanh nghi\u1ec7p (TNDN) s\u1ebd gi\u1ea3m t\u1eeb 25% xu\u1ed1ng 23% t\u1eeb n\u0103m 2014. M\u1ed9t s\u1ed1 chuy\u00ean gia cho r\u1eb1ng m\u1ee9c gi\u1ea3m n\u00e0y l\u00e0 h\u1ee3p l\u00fd song c\u0169ng c\u00f3 nhi\u1ec1u \u00fd ki\u1ebfn \u0111\u1ec1 xu\u1ea5t c\u1ea7n ph\u1ea3i gi\u1ea3m m\u1ea1nh m\u1ee9c thu\u1ebf su\u1ea5t TNDN xu\u1ed1ng 20% nh\u1eb1m t\u0103ng h\u1ea5p d\u1eabn trong thu h\u00fat \u0111\u1ea7u t\u01b0, g\u00f3p ph\u1ea7n g\u1ee1 kh\u00f3 cho doanh nghi\u1ec7p. C\u00e2u h\u1ecfi \u0111\u1eb7t ra l\u00e0 gi\u1ea3m m\u1ee9c thu\u1ebf su\u1ea5t TNDN xu\u1ed1ng bao nhi\u1ec1u l\u00e0 h\u1ee3p l\u00fd?<\/strong><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-medium wp-image-32538 img-fluid img-fluid\" src=\"https:\/\/anvilaw.com\/wp-content\/uploads\/2022\/07\/50-2-450x281.jpg\" alt=\"\" width=\"450\" height=\"281\" srcset=\"https:\/\/anvilaw.com\/wp-content\/uploads\/2022\/07\/50-2-450x281.jpg 450w, https:\/\/anvilaw.com\/wp-content\/uploads\/2022\/07\/50-2.jpg 650w\" sizes=\"auto, (max-width: 450px) 100vw, 450px\" \/><\/p>\n<p>\u0110\u1ec3 th\u1ef1c hi\u1ec7n Chi\u1ebfn l\u01b0\u1ee3c c\u1ea3i c\u00e1ch thu\u1ebf ph\u00f9 h\u1ee3p v\u1edbi xu th\u1ebf c\u1ea3i c\u00e1ch thu\u1ebf c\u1ee7a c\u00e1c qu\u1ed1c gia tr\u00ean th\u1ebf gi\u1edbi, B\u1ed9 T\u00e0i ch\u00ednh \u0111\u1ec1 xu\u1ea5t gi\u1ea3m thu\u1ebf su\u1ea5t ph\u1ed5 th\u00f4ng c\u1ee7a thu\u1ebf TNDN t\u1eeb 25% xu\u1ed1ng 23%, \u00e1p d\u1ee5ng t\u1eeb n\u0103m 2014. \u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba, \u0111\u1ed3ng th\u1eddi th\u1ecfa m\u00e3n 2 ti\u00eau ch\u00ed s\u1eed d\u1ee5ng d\u01b0\u1edbi 200 lao \u0111\u1ed9ng v\u00e0 c\u00f3 t\u1ed5ng doanh thu n\u0103m kh\u00f4ng qu\u00e1 20 t\u1ef7 \u0111\u1ed3ng s\u1ebd \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t 20%. T\u1ea1i H\u1ed9i th\u1ea3o khoa h\u1ecdc G\u00f3p \u00fd ho\u00e0n thi\u1ec7n ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p v\u1eeba \u0111\u01b0\u1ee3c t\u1ed5 ch\u1ee9c, m\u1ed9t s\u1ed1 \u00fd ki\u1ebfn \u0111\u1ed3ng t\u00ecnh v\u1edbi m\u1ee9c thu\u1ebf su\u1ea5t n\u00e0y, song nhi\u1ec1u \u00fd ki\u1ebfn c\u0169ng cho r\u1eb1ng m\u1ee9c gi\u1ea3m thu\u1ebf su\u1ea5t nh\u01b0 v\u1eady l\u00e0 kh\u00f4ng \u0111\u00e1ng k\u1ec3, c\u1ea7n ph\u1ea3i gi\u1ea3m m\u1ee9c thu\u1ebf su\u1ea5t xu\u1ed1ng 20% m\u1edbi h\u1ee3p l\u00fd.<\/p>\n<p>Ph\u00f3 v\u1ee5 tr\u01b0\u1edfng V\u1ee5 Ph\u00e1p lu\u1eadt, V\u0103n ph\u00f2ng Ch\u00ednh ph\u1ee7 \u0110inh D\u0169ng S\u1ef9 cho r\u1eb1ng, vi\u1ec7c gi\u1ea3m thu\u1ebf su\u1ea5t ph\u1ed5 th\u00f4ng nh\u01b0 \u0111\u1ec1 xu\u1ea5t c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh l\u00e0 h\u1ee3p l\u00fd, ph\u00f9 h\u1ee3p trong m\u1ed1i t\u01b0\u01a1ng quan v\u1edbi thu\u1ebf su\u1ea5t c\u00e1c n\u01b0\u1edbc trong khu v\u1ef1c v\u00e0 b\u1ea3o \u0111\u1ea3m t\u00ednh c\u1ea1nh tranh trong m\u00f4i tr\u01b0\u1eddng \u0111\u1ea7u t\u01b0. \u00d4ng \u0110inh D\u0169ng S\u1ef9 l\u1eadp lu\u1eadn, n\u1ebfu \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t ph\u1ed5 th\u00f4ng 20% ngay t\u1eeb \u0111\u1ea7u n\u0103m 2014 s\u1ebd c\u00f3 t\u00e1c \u0111\u1ed9ng l\u1edbn \u0111\u1ebfn vi\u1ec7c gi\u1ea3m thu c\u1ee7a ng\u00e2n s\u00e1ch c\u1ee7a n\u0103m 2014, 2015. Theo t\u00ednh to\u00e1n c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh, n\u1ebfu gi\u1ea3m ngay thu\u1ebf su\u1ea5t xu\u1ed1ng 20%, s\u1ebd gi\u1ea3m thu NSNN n\u0103m 2014 kho\u1ea3ng 30.160 t\u1ef7 \u0111\u1ed3ng. \u0110i\u1ec1u n\u00e0y s\u1ebd t\u1ea1o ra s\u1ee9c \u00e9p l\u1edbn cho ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc.<\/p>\n<p>Xu\u1ea5t ph\u00e1t t\u1eeb quan \u0111i\u1ec3m, \u0111\u1ecbnh h\u01b0\u1edbng c\u00e1c quy \u0111\u1ecbnh v\u1ec1 thu\u1ebf ki\u00ean tr\u00ec m\u1ee5c ti\u00eau nu\u00f4i d\u01b0\u1ee1ng, ph\u00e1t tri\u1ec3n ngu\u1ed3n thu; t\u0103ng kh\u1ea3 n\u0103ng c\u1ea1nh tranh c\u1ee7a qu\u1ed1c gia, doanh nghi\u1ec7p; b\u1ea3o \u0111\u1ea3m c\u00f4ng b\u1eb1ng; \u0111\u1ec1 cao tr\u00e1ch nhi\u1ec7m x\u00e3 h\u1ed9i c\u1ee7a doanh nghi\u1ec7p v\u00e0 h\u00e0i h\u00f2a v\u1edbi NSNN, nguy\u00ean Ph\u00f3 ch\u1ee7 t\u1ecbch QH Nguy\u1ec5n \u0110\u1ee9c Ki\u00ean cho r\u1eb1ng, \u00e1p d\u1ee5ng m\u1ee9c thu\u1ebf su\u1ea5t ph\u1ed5 th\u00f4ng 23% trong b\u1ed1i c\u1ea3nh hi\u1ec7n t\u1ea1i c\u1ee7a n\u1ec1n kinh t\u1ebf l\u00e0 h\u1ee3p l\u00fd. \u0110\u1ed3ng th\u1eddi, m\u1ee9c thu\u1ebf su\u1ea5t \u01b0u \u0111\u00e3i 20% c\u1ea7n gi\u1ea3m v\u1ec1 18%, t\u1ea1o \u0111i\u1ec1u ki\u1ec7n cho c\u00e1c doanh nghi\u1ec7p thu\u1ed9c di\u1ec7n \u01b0u ti\u00ean ph\u00e1t tri\u1ec3n.<\/p>\n<p>Tuy nhi\u00ean, c\u0169ng c\u00f3 nhi\u1ec1u \u00fd ki\u1ebfn cho r\u1eb1ng c\u1ea7n ph\u1ea3i gi\u1ea3m ngay m\u1ee9c thu\u1ebf su\u1ea5t thu\u1ebf TNDN xu\u1ed1ng 20% t\u1eeb n\u0103m 2014. Ts L\u00ea H\u1eefu Nam thu\u1ed9c \u0110HQG TP H\u1ed3 Ch\u00ed Minh l\u1eadp lu\u1eadn, khi thu\u1ebf su\u1ea5t \u0111\u01b0\u1ee3c gi\u1ea3m v\u1ec1 20% s\u1ebd t\u1ea1o \u0111i\u1ec1u ki\u1ec7n nu\u00f4i d\u01b0\u1ee1ng ngu\u1ed3n thu, gia t\u0103ng ngu\u1ed3n thu cho ng\u00e2n s\u00e1ch v\u1ec1 l\u00e2u d\u00e0i, t\u0103ng c\u01b0\u1eddng thu h\u00fat \u0111\u1ea7u t\u01b0 cho s\u1ea3n xu\u1ea5t, kinh doanh, \u0111\u1eb7c bi\u1ec7t l\u00e0 \u0111\u1ea7u t\u01b0 FDI. \u0110\u1ed3ng th\u1eddi, c\u00e1c doanh nghi\u1ec7p s\u1ebd ch\u1ea5p h\u00e0nh ngh\u0129a v\u1ee5 n\u1ed9p thu\u1ebf khi th\u1ea5y thu\u1ebf su\u1ea5t h\u1ee3p l\u00fd. <em>Lu\u1eadt s\u01b0 Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c,\u00a0<\/em><em>Gi\u00e1m \u0111\u1ed1c C\u00f4ng ty Lu\u1eadt \u00a0ANVI\u00a0<\/em><em>(Tr\u1ecdng t\u00e0i vi\u1ec7n VIAC) cho r\u1eb1ng n\u1ebfu Nh\u00e0 n\u01b0\u1edbc gi\u1ea3m thu\u1ebf su\u1ea5t, doanh nghi\u1ec7p s\u1ebd h\u1ea1ch to\u00e1n thu nh\u1eadp trung th\u1ef1c h\u01a1n, tr\u00e1nh t\u00ecnh tr\u1ea1ng tr\u1ed1n thu\u1ebf, gian l\u1eadn thu\u1ebf nh\u01b0 hi\u1ec7n nay; kh\u1eafc ph\u1ee5c t\u00ecnh tr\u1ea1ng c\u00e1c doanh nh\u00e2n than v\u00e3n n\u1ebfu n\u1ed9p thu\u1ebf nghi\u00eam ch\u1ec9nh \u0111\u00fang quy \u0111\u1ecbnh th\u00ec ch\u1eb3ng bao gi\u1edd kinh doanh c\u00f3 l\u00e3i.<\/em><\/p>\n<p>C\u00f3 th\u1ec3 th\u1ea5y, hai ph\u01b0\u01a1ng \u00e1n tr\u00ean, m\u1ed9t b\u1ea3o \u0111\u1ea3m nhu c\u1ea7u ngu\u1ed3n thu ng\u00e2n s\u00e1ch trong ng\u1eafn h\u1ea1n v\u00e0 m\u1ed9t l\u00e0 k\u1ef3 v\u1ecdng x\u00e2y d\u1ef1ng ngu\u1ed3n thu trong d\u00e0i h\u1ea1n. M\u1ed7i ph\u01b0\u01a1ng \u00e1n \u0111\u1ec1u c\u00f3 nh\u1eefng \u01b0u \u0111i\u1ec3m v\u00e0 nh\u01b0\u1ee3c \u0111i\u1ec3m c\u1ea7n c\u00e2n nh\u1eafc th\u1eadn tr\u1ecdng trong b\u1ed1i c\u1ea3nh kh\u00f3 kh\u0103n c\u1ee7a n\u1ec1n kinh t\u1ebf t\u00e1c \u0111\u1ed9ng kh\u00f4ng nh\u1ecf \u0111\u1ebfn ngu\u1ed3n thu c\u1ee7a NSNN. M\u1ed9t s\u1ed1 chuy\u00ean gia \u0111\u00e3 \u0111\u1ec1 xu\u1ea5t ph\u01b0\u01a1ng \u00e1n tr\u01b0\u1edbc m\u1eaft \u00e1p d\u1ee5ng m\u1ee9c thu\u1ebf su\u1ea5t 23% t\u1eeb n\u0103m 2014 \u0111\u1ed3ng th\u1eddi quy \u0111\u1ecbnh r\u00f5 l\u1ed9 tr\u00ecnh \u00e1p d\u1ee5ng m\u1ee9c thu\u1ebf su\u1ea5t ph\u1ed5 th\u00f4ng 20% t\u1eeb n\u0103m 2016 (ho\u1eb7c 2017). Theo Ph\u00f3 v\u1ee5 tr\u01b0\u1edfng V\u1ee5 Ch\u00ednh s\u00e1ch thu\u1ebf, B\u1ed9 T\u00e0i ch\u00ednh Nguy\u1ec5n V\u0103n Ph\u1ee5ng,\u00a0ph\u01b0\u01a1ng \u00e1n n\u00e0y c\u00f3 \u01b0u \u0111i\u1ec3m \u0111i\u1ec3m l\u00e0 s\u1ebd khuy\u1ebfn kh\u00edch doanh nghi\u1ec7p ch\u1ee7 \u0111\u1ed9ng \u0111\u1ea7u t\u01b0 ngay t\u1eeb b\u00e2y gi\u1edd khi \u0111\u00e3 c\u00f3 ni\u1ec1m tin m\u1ee9c thu\u1ebf su\u1ea5t s\u1ebd \u0111\u01b0\u1ee3c gi\u1ea3m nh\u1eefng n\u0103m ti\u1ebfp theo. \u0110\u1ed3ng th\u1eddi, t\u1ea1o ra s\u1ee9c h\u1ea5p d\u1eabn trong thu h\u00fat \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i b\u1edfi m\u1ee9c thu\u1ebf su\u1ea5t 20% c\u00f3 t\u00ednh c\u1ea1nh tranh cao so v\u1edbi c\u00e1c n\u01b0\u1edbc trong khu v\u1ef1c. Vi\u1ec7c c\u00f4ng b\u1ed1 l\u1ed9 tr\u00ecnh \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t n\u00e0y c\u0169ng s\u1ebd kh\u00f4ng t\u1ea1o ra c\u00fa s\u1ed1c gi\u1ea3m \u0111\u1ed9t ng\u1ed9t cho NSNN c\u00e1c n\u0103m 2014, 2015.<\/p>\n<p>Trong b\u00e1o c\u00e1o kinh t\u1ebf v\u0129 m\u00f4 qu\u00fd I\/2013, \u1ee6y ban Gi\u00e1m s\u00e1t T\u00e0i ch\u00ednh Qu\u1ed1c gia ki\u1ebfn ngh\u1ecb Ch\u00ednh ph\u1ee7 c\u00e2n nh\u1eafc kh\u1ea3 n\u0103ng gi\u1ea3m thu\u1ebf su\u1ea5t thu\u1ebf TNDN xu\u1ed1ng 20% \u0111\u1ec3 khuy\u1ebfn kh\u00edch \u0111\u1ea7u t\u01b0 t\u01b0 nh\u00e2n, thu h\u00fat \u0111\u1ea7u t\u01b0 tr\u1ef1c ti\u1ebfp n\u01b0\u1edbc ngo\u00e0i, kh\u1eafc ph\u1ee5c hi\u1ec7n t\u01b0\u1ee3ng chuy\u1ec3n gi\u00e1. T\u1ea1i nhi\u1ec1u h\u1ed9i th\u1ea3o \u0111\u00f3ng g\u00f3p \u00fd ki\u1ebfn cho D\u1ef1 th\u1ea3o Lu\u1eadt s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p, \u00fd ki\u1ebfn c\u1ee7a c\u1ed9ng \u0111\u1ed3ng doanh nghi\u1ec7p \u0111\u1ec1u mong mu\u1ed1n s\u1edbm \u0111\u01b0\u1ee3c gi\u1ea3m m\u1ee9c thu\u1ebf su\u1ea5t thu\u1ebf TNDN xu\u1ed1ng 20% ho\u1eb7c th\u1ea5p h\u01a1n n\u1eefa \u0111\u1ec3 t\u1ea1o \u0111i\u1ec1u ki\u1ec7n cho doanh nghi\u1ec7p ph\u00e1t tri\u1ec3n s\u1ea3n xu\u1ea5t kinh doanh.<\/p>\n<p>Nh\u01b0 v\u1eady, vi\u1ec7c gi\u1ea3m thu\u1ebf su\u1ea5t ph\u1ed5 th\u00f4ng thu\u1ebf TNDN xu\u1ed1ng m\u1ee9c bao nhi\u00eau l\u00e0 h\u1ee3p l\u00fd l\u00e0 m\u1ed9t b\u00e0i to\u00e1n kh\u00f4ng h\u1ec1 \u0111\u01a1n gi\u1ea3n. M\u1ee9c \u0111\u1ed9 gi\u1ea3m thu\u1ebf su\u1ea5t c\u1ea7n ph\u1ea3i th\u1ecfa m\u00e3n nguy\u00ean t\u1eafc v\u1eeba b\u1ea3o \u0111\u1ea3m c\u00e2n \u0111\u1ed1i NSNN, v\u1eeba t\u1ea1o s\u1ee9c h\u00fat cho m\u00f4i tr\u01b0\u1eddng \u0111\u1ea7u t\u01b0, \u0111\u1eb7c bi\u1ec7t l\u00e0 \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i; h\u1ed7 tr\u1ee3 doanh nghi\u1ec7p v\u01b0\u1ee3t kh\u00f3, th\u00fac \u0111\u1ea9y n\u1ec1n kinh t\u1ebf ph\u1ee5c h\u1ed3i v\u00e0 ph\u00e1t tri\u1ec3n.<\/p>\n<p><strong>T\u1ef1 C\u01b0\u1eddng<\/strong><\/p>\n<p>\u2014\u2014\u2014\u2014\u2014\u2013<\/p>\n<p><strong><em>\u0110\u1ea1i bi\u1ec3u Nh\u00e2n d\u00e2n 12-4-2013:<\/em><\/strong><\/p>\n<p><em><a href=\"http:\/\/www.daibieunhandan.vn\/default.aspx?tabid=75&amp;NewsId=277637\">http:\/\/www.daibieunhandan.vn\/default.aspx?tabid=75&amp;NewsId=277637<\/a><\/em><\/p>\n<p><strong>\u00a0<\/strong><\/p>\n<p>&nbsp;","protected":false},"excerpt":{"rendered":"<p>(\u0110BND) &#8211; Theo \u0111\u1ec1 xu\u1ea5t c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh th\u00ec m\u1ee9c thu\u1ebf su\u1ea5t thu nh\u1eadp doanh nghi\u1ec7p (TNDN) s\u1ebd gi\u1ea3m t\u1eeb 25% xu\u1ed1ng 23% t\u1eeb n\u0103m 2014. M\u1ed9t s\u1ed1 chuy\u00ean gia cho r\u1eb1ng m\u1ee9c gi\u1ea3m n\u00e0y l\u00e0 h\u1ee3p l\u00fd song c\u0169ng c\u00f3 nhi\u1ec1u \u00fd ki\u1ebfn \u0111\u1ec1 xu\u1ea5t c\u1ea7n ph\u1ea3i gi\u1ea3m m\u1ea1nh m\u1ee9c thu\u1ebf su\u1ea5t TNDN [&hellip;]<\/p>\n","protected":false},"author":3,"featured_media":32538,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[17,26],"tags":[],"class_list":["post-32537","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-binh-luan-gop-y","category-legal-media"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>350. 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