{"id":33601,"date":"2022-08-17T19:55:45","date_gmt":"2022-08-17T12:55:45","guid":{"rendered":"https:\/\/anvilaw.com\/vi\/?p=33601"},"modified":"2025-01-22T14:30:13","modified_gmt":"2025-01-22T07:30:13","slug":"3-213-can-cuoc-cach-mang-voi-thue-thu-nhap-ca-nhan","status":"publish","type":"post","link":"https:\/\/anvilaw.com\/vi\/3-212-can-cuoc-cach-mang-voi-thue-thu-nhap-ca-nhan\/","title":{"rendered":"3.212. C\u1ea7n \u201ccu\u1ed9c c\u00e1ch m\u1ea1ng\u201d v\u1edbi thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n?"},"content":{"rendered":"

C\u1ea7n \u201ccu\u1ed9c c\u00e1ch m\u1ea1ng\u201d v\u1edbi thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n?<\/span><\/h4>\n
(CFB) – <\/span>Sau \u0111\u1ea1i d\u1ecbch COVID-19 r\u1ed3i \u0111\u1ebfn gi\u00e1 c\u1ea3 ti\u00eau d\u00f9ng t\u0103ng cao, chuy\u00ean gia cho r\u1eb1ng ch\u00ednh s\u00e1ch thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n tr\u1edf n\u00ean l\u1ed7i th\u1eddi v\u00e0 tr\u1edf th\u00e0nh g\u00e1nh n\u1eb7ng v\u1edbi ng\u01b0\u1eddi d\u00e2n\u2026<\/strong><\/h5>\n

\"C\u1ea7n<\/p>\n

K\u1ec3 t\u1eeb th\u00e1ng 7\/2020, Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n (TNCN) quy \u0111\u1ecbnh m\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh t\u0103ng t\u1eeb 9 tri\u1ec7u \u0111\u1ed3ng l\u00ean 11 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng, v\u00e0 v\u1edbi m\u1ed7i ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c t\u0103ng t\u1eeb 3,6 tri\u1ec7u \u0111\u1ed3ng l\u00ean 4,4 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng.<\/p>\n

Theo \u0111\u00e1nh gi\u00e1 c\u1ee7a nhi\u1ec1u chuy\u00ean gia, \u0111\u00e2y l\u00e0 m\u1ee9c gi\u1ea3m tr\u1eeb l\u1ea1c h\u1eadu khi n\u1ec1n kinh t\u1ebf kh\u00f4ng ng\u1eebng t\u0103ng tr\u01b0\u1edfng, gi\u00e1 h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 t\u0103ng cao khi\u1ebfn ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i t\u1ed1n nhi\u1ec1u chi ph\u00ed \u0111\u1ec3 trang tr\u1ea3i cu\u1ed9c s\u1ed1ng.<\/p>\n

G\u00e1nh n\u1eb7ng l\u1ed7i th\u1eddi<\/h5>\n

L\u00e0 nh\u00e2n vi\u00ean h\u00e0nh ch\u00ednh t\u1ea1i m\u1ed9t ng\u00e2n h\u00e0ng, ch\u1ecb Mai H\u01b0\u01a1ng s\u1ed1ng \u1edf H\u00e0 N\u1ed9i cho bi\u1ebft, t\u1ed5ng thu nh\u1eadp c\u1ee7a hai v\u1ee3 ch\u1ed3ng ch\u1ecb hi\u1ec7n nay kho\u1ea3ng 34 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng. Theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh, m\u1ee9c gi\u1ea3m tr\u1eeb cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf g\u1ed3m c\u1ea3 v\u1ee3 ch\u1ed3ng t\u1ed5ng c\u1ed9ng l\u00e0 22 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng; m\u1ee9c gi\u1ea3m tr\u1eeb ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c cho 2 con l\u00e0 8,8 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng. Nh\u01b0 v\u1eady, v\u1edbi kho\u1ea3n ph\u1ea3i ch\u1ecbu thu\u1ebf TNCN l\u00e0 3,2 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng, th\u00ec s\u1ed1 ti\u1ec1n thu\u1ebf TNCN m\u00e0 v\u1ee3 ch\u1ed3ng ch\u1ecb ph\u1ea3i \u0111\u00f3ng kho\u1ea3ng 320.000 \u0111\u1ed3ng\/th\u00e1ng, t\u00ednh ra c\u1ea3 n\u0103m l\u00e0 kho\u1ea3ng 3,84 tri\u1ec7u \u0111\u1ed3ng. \u0110\u00e2y l\u00e0 kho\u1ea3n ti\u1ec1n kh\u00f4ng h\u1ec1 nh\u1ecf b\u1edfi chi ph\u00ed sinh ho\u1ea1t hi\u1ec7n nay \u0111\u1ec1u t\u0103ng.<\/p>\n

\u201cThu nh\u1eadp c\u1ee7a 2 v\u1ee3 ch\u1ed3ng kh\u00f4ng t\u0103ng m\u00e0 chi ph\u00ed sinh ho\u1ea1t l\u1ea1i t\u0103ng nhi\u1ec1u l\u1ea7n so v\u1edbi n\u0103m ngo\u00e1i, trong khi ti\u1ec1n thu\u1ebf TNCN kh\u00f4ng h\u1ec1 \u0111\u01b0\u1ee3c gi\u1ea3m \u0111\u1ed3ng n\u00e0o. T\u00f4i mong c\u00f3 nh\u1eefng \u0111i\u1ec1u ch\u1ec9nh trong thu thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n th\u00edch \u1ee9ng v\u1edbi ho\u00e0n c\u1ea3nh m\u1edbi\u201d ch\u1ecb H\u01b0\u01a1ng chia s\u1ebb.<\/p>\n

T\u01b0\u01a1ng t\u1ef1, v\u1edbi t\u1ed5ng thu nh\u1eadp c\u1ee7a hai v\u1ee3 ch\u1ed3ng m\u1ed9t th\u00e1ng l\u00e0 40 tri\u1ec7u \u0111\u1ed3ng, ch\u1ecb Lan Anh s\u1ed1ng t\u1ea1i H\u00e0 N\u1ed9i c\u0169ng cho bi\u1ebft, ngo\u00e0i ti\u1ec1n \u0103n, ti\u1ec1n \u0111i\u1ec7n n\u01b0\u1edbc, ti\u1ec1n h\u1ecdc cho hai con,\u2026 gia \u0111\u00ecnh c\u00f2n ph\u1ea3i tr\u1ea3 m\u1ed9t kho\u1ea3n kho\u1ea3n thu\u00ea nh\u00e0 10 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng n\u00ean hai v\u1ee3 ch\u1ed3ng ph\u1ea3i d\u00e8 x\u1ebbn t\u1eebng \u0111\u1ed3ng. Trong khi \u0111\u00f3, n\u0103m v\u1eeba r\u1ed3i sau khi quy\u1ebft to\u00e1n thu\u1ebf TNCN, ch\u1ecb Lan Anh v\u1eabn ph\u1ea3i n\u1ed9p h\u01a1n 11 tri\u1ec7u \u0111\u1ed3ng ti\u1ec1n thu\u1ebf.<\/p>\n

\u201cCh\u00fang t\u00f4i hi\u1ec3u vi\u1ec7c \u0111\u00f3ng thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n l\u00e0 tr\u00e1ch nhi\u1ec7m c\u1ee7a ng\u01b0\u1eddi d\u00e2n, tuy nhi\u00ean sau d\u1ecbch COVID-19, gi\u00e1 c\u1ea3 h\u00e0ng h\u00f3a ti\u00eau d\u00f9ng \u0111\u1ec1u \u0111\u00e3 t\u0103ng cao, thu nh\u1eadp kh\u00f4ng \u0111\u1ee7 chi ti\u00eau. V\u00ec v\u1eady, vi\u1ec7c \u0111\u00f3ng thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u0111ang tr\u1edf th\u00e0nh g\u00e1nh n\u1eb7ng c\u1ee7a gia \u0111\u00ecnh t\u00f4i\u201d, ch\u1ecb Lan Anh than th\u1edf.<\/p>\n

Lu\u1eadt Thu\u1ebf TNCN \u0111\u01b0\u1ee3c th\u00f4ng qua t\u1ea1i k\u1ef3 h\u1ecdp th\u1ee9 2, Qu\u1ed1c h\u1ed9i kh\u00f3a XII ng\u00e0y 21\/11\/2007, c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh 01\/01\/2009. Trong \u0111\u00f3, m\u1ed9t trong nh\u1eefng n\u1ed9i dung quan tr\u1ecdng l\u00e0 \u0111\u1ed1i v\u1edbi nh\u1eefng ng\u01b0\u1eddi c\u00f3 thu nh\u1eadp 9 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng (ch\u01b0a k\u1ec3 vi\u1ec7c t\u00ednh mi\u1ec5n tr\u1eeb gia c\u1ea3nh \u0111\u1ed1i v\u1edbi nu\u00f4i con nh\u1ecf, b\u1ed1 m\u1eb9 gi\u00e0) thu\u1ed9c di\u1ec7n ch\u1ecbu thu\u1ebf.<\/p>\n

Tr\u01b0\u1edbc s\u1ee9c \u00e9p v\u1ec1 l\u1ea1m ph\u00e1t, nh\u1eb1m gi\u1ea3m kh\u00f3 kh\u0103n cho ng\u01b0\u1eddi lao \u0111\u1ed9ng, ng\u00e0y 02\/6\/2020, \u1ee6y ban Th\u01b0\u1eddng v\u1ee5 Qu\u1ed1c h\u1ed9i \u0111\u00e3 ban h\u00e0nh Ngh\u1ecb quy\u1ebft 954\/2020\/UBTVQH14 v\u1ec1 \u0111i\u1ec1u ch\u1ec9nh m\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh c\u1ee7a TTNCN c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb 01\/7\/2020. Theo \u0111\u00f3, m\u1ee9c gi\u1ea3m tr\u1eeb \u0111\u1ed1i v\u1edbi b\u1ea3n th\u00e2n ng\u01b0\u1eddi n\u1ed9p thu\u1ebf l\u00e0 11 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng v\u00e0 4,4 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng cho ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c.<\/p>\n

Tuy nhi\u00ean, h\u01a1n hai n\u0103m qua, do \u1ea3nh h\u01b0\u1edfng n\u1eb7ng n\u1ec1 c\u1ee7a \u0111\u1ea1i d\u1ecbch COVID-19, thu nh\u1eadp c\u1ee7a nhi\u1ec1u ng\u01b0\u1eddi l\u00e0m c\u00f4ng \u0103n l\u01b0\u01a1ng s\u1ee5t gi\u1ea3m m\u1ea1nh, th\u1eadm ch\u00ed th\u1ea5t nghi\u1ec7p. Trong khi \u0111\u00f3, di\u1ec5n bi\u1ebfn gi\u00e1 c\u1ea3 th\u1ecb tr\u01b0\u1eddng l\u1ea1i li\u00ean t\u1ee5c t\u0103ng cao khi\u1ebfn ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i t\u1ed1n nhi\u1ec1u chi ph\u00ed \u0111\u1ec3 trang tr\u1ea3i cu\u1ed9c s\u1ed1ng. Ch\u00ednh v\u00ec v\u1eady, quy \u0111\u1ecbnh v\u1ec1 m\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh hi\u1ec7n h\u00e0nh \u0111\u01b0\u1ee3c xem \u0111\u00e3 qu\u00e1 l\u1ed7i th\u1eddi.<\/p>\n

C\u1ea7n \u201cm\u1ed9t cu\u1ed9c c\u00e1ch m\u1ea1ng\u201d cho ph\u00f9 h\u1ee3p?<\/strong><\/h5>\n

PGS.TS. \u0110inh Tr\u1ecdng Th\u1ecbnh, chuy\u00ean gia t\u00e0i ch\u00ednh thu\u1ebf cho r\u1eb1ng, quy \u0111\u1ecbnh cho gi\u1ea3m tr\u1eeb gia c\u1ea3nh hi\u1ec7n t\u1ea1i l\u00e0 kh\u00f4ng \u0111\u1ee7 \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o \u0111\u1eddi s\u1ed1ng cho nh\u1eefng gia \u0111\u00ecnh c\u00f3 thu nh\u1eadp trung b\u00ecnh. M\u1ee9c gi\u1ea3m tr\u1eeb n\u00e0y ph\u1ea3i t\u0103ng cao h\u01a1n n\u1eefa.<\/p>\n

\u201cL\u1ea7n s\u1eeda \u0111\u1ed5i s\u1eafp t\u1edbi trong lu\u1eadt c\u1ea7n n\u00e2ng m\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf t\u1eeb 11 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng nh\u01b0 hi\u1ec7n nay l\u00ean m\u1ee9c cao h\u01a1n, th\u1eadm ch\u00ed 18-20 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng v\u00e0 m\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh cho ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c (hi\u1ec7n l\u00e0 4,4 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng) c\u0169ng c\u1ea7n \u0111\u01b0\u1ee3c n\u00e2ng l\u00ean 50-70%, t\u1ee9c kho\u1ea3ng 6-7,5 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng\u201d, \u00f4ng Th\u1ecbnh \u0111\u1ec1 xu\u1ea5t.<\/p>\n

C\u00f9ng quan \u0111i\u1ec3m v\u1edbi h\u01b0\u1edbng \u0111\u1ec1 xu\u1ea5t c\u1ee7a \u00f4ng Th\u1ecbnh, Lu\u1eadt s\u01b0<\/span><\/a> Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c<\/a>, Gi\u00e1m \u0111\u1ed1c <\/span>C\u00f4ng ty Lu\u1eadt<\/a> ANVI<\/a><\/strong>\u00a0ki\u1ebfn ngh\u1ecb c\u1ea7n ph\u1ea3i s\u1eeda Lu\u1eadt thu\u1ebf TNCN cho \u0111\u00fang nguy\u00ean t\u1eafc. B\u1ea3n ch\u1ea5t c\u1ee7a thu\u1ebf l\u00e0 doanh thu tr\u1eeb chi ph\u00ed v\u00e0 c\u00f3 thu nh\u1eadp m\u1edbi ph\u1ea3i n\u1ed9p thu\u1ebf. Do v\u1eady, Lu\u1eadt Thu\u1ebf TNCN s\u1eeda \u0111\u1ed5i c\u1ea7n b\u1ed5 sung quy \u0111\u1ecbnh c\u00e1c kho\u1ea3n chi ph\u00ed c\u00f3 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb, nh\u01b0 chi ph\u00ed ti\u1ec1n h\u1ecdc cho con, ti\u1ec1n l\u00e3i vay mua ng\u00f4i nh\u00e0 \u0111\u1ea7u ti\u00ean, ti\u1ec1n ch\u1eefa b\u1ec7nh hi\u1ec3m ngh\u00e8o b\u1ea3o hi\u1ec3m kh\u00f4ng chi tr\u1ea3, ti\u1ec1n \u0111i\u1ec7n, ti\u1ec1n n\u01b0\u1edbc\u2026 ph\u1ea3i \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb khi t\u00ednh thu\u1ebf TNCN.<\/em><\/p>\n

C\u00f2n theo PGS.TS. Ng\u00f4 Tr\u00ed Long – nguy\u00ean Ph\u00f3 Vi\u1ec7n tr\u01b0\u1edfng Vi\u1ec7n Nghi\u00ean c\u1ee9u th\u1ecb tr\u01b0\u1eddng gi\u00e1 c\u1ea3 (B\u1ed9 T\u00e0i ch\u00ednh), theo quy \u0111\u1ecbnh khi n\u00e0o CPI t\u0103ng 20% m\u1edbi tr\u00ecnh \u1ee6y ban Th\u01b0\u1eddng v\u1ee5 Qu\u1ed1c h\u1ed9i xem x\u00e9t \u0111i\u1ec1u ch\u1ec9nh, n\u00ean th\u1eddi gian qua vi\u1ec7c \u0111i\u1ec1u ch\u1ec9nh m\u1ee9c gi\u1ea3m tr\u1eeb cho ng\u01b0\u1eddi lao \u0111\u1ed9ng ch\u01b0a \u0111\u01b0\u1ee3c k\u1ecbp th\u1eddi. Th\u1ef1c t\u1ebf, l\u1ea1m ph\u00e1t c\u1ee7a Vi\u1ec7t Nam th\u01b0\u1eddng ch\u1ec9 t\u0103ng kho\u1ea3ng 3-4%\/n\u0103m, n\u1ebfu \u0111\u1ec3 c\u1ed9ng d\u1ed3n CPI t\u0103ng 20% ph\u1ea3i m\u1ea5t kho\u1ea3ng 5 n\u0103m m\u1edbi \u0111i\u1ec1u ch\u1ec9nh m\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh.<\/p>\n

\u0110\u1ec3 quy \u0111\u1ecbnh trong lu\u1eadt kh\u00f4ng l\u1ea1c h\u1eadu, g\u00e2y thi\u1ec7t th\u00f2i cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf, v\u1ecb chuy\u00ean gia n\u00e0y \u0111\u1ec1 xu\u1ea5t, v\u00e0o cu\u1ed1i n\u0103m, khi T\u1ed5ng c\u1ee5c Th\u1ed1ng k\u00ea c\u00f4ng b\u1ed1 CPI t\u0103ng hay gi\u1ea3m bao nhi\u00eau th\u00ec m\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh c\u0169ng \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh t\u01b0\u01a1ng \u1ee9ng.<\/p>\n

Nh\u1eefng \u0111\u1ec1 xu\u1ea5t tr\u00ean c\u1ee7a c\u00e1c chuy\u00ean gia nh\u01b0 \u201cm\u1ed9t cu\u1ed9c c\u00e1ch m\u1ea1ng\u201d \u0111\u1ed1i v\u1edbi ch\u00ednh s\u00e1ch thu\u1ebf TNCN, c\u1ea3 v\u1ec1 c\u01a1 c\u1ea5u l\u1eabn m\u1ee9c \u0111\u1ed9. Li\u1ec7u \u0111\u00e2y c\u00f3 l\u00e0 th\u00e1ch th\u1ee9c l\u1edbn \u0111\u1ed1i v\u1edbi c\u00e1c nh\u00e0 ho\u1ea1ch \u0111\u1ecbnh ch\u00ednh s\u00e1ch, c\u00f3 l\u00e0 \u0111i\u1ec1u c\u00f3 th\u1ec3 k\u1ef3 v\u1ecdng n\u1ebfu xem x\u00e9t \u0111i\u1ec1u ch\u1ec9nh lu\u1eadt t\u1edbi \u0111\u00e2y?<\/p>\n

Nguy\u1ec5n Ng\u1ecdc<\/strong><\/h5>\n

——————<\/strong><\/p>\n

CafeBiz (Kinh t\u1ebf v\u0129 m\u00f4) 17-8-2022:<\/em><\/strong><\/p>\n

https:\/\/cafebiz.vn\/can-cuoc-cach-mang-voi-thue-thu-nhap-ca-nhan-176220817140642928.chn<\/a><\/em><\/p>\n

(110\/1.104)<\/em>","protected":false},"excerpt":{"rendered":"

C\u1ea7n \u201ccu\u1ed9c c\u00e1ch m\u1ea1ng\u201d v\u1edbi thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n? (CFB) – Sau \u0111\u1ea1i d\u1ecbch COVID-19 r\u1ed3i \u0111\u1ebfn gi\u00e1 c\u1ea3 ti\u00eau d\u00f9ng t\u0103ng cao, chuy\u00ean gia cho r\u1eb1ng ch\u00ednh s\u00e1ch thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n tr\u1edf n\u00ean l\u1ed7i th\u1eddi v\u00e0 tr\u1edf th\u00e0nh g\u00e1nh n\u1eb7ng v\u1edbi ng\u01b0\u1eddi d\u00e2n\u2026 K\u1ec3 t\u1eeb th\u00e1ng 7\/2020, Lu\u1eadt Thu\u1ebf thu nh\u1eadp […]<\/p>\n","protected":false},"author":2,"featured_media":33602,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[17,26],"tags":[32,39,40,37,34,38],"class_list":["post-33601","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-binh-luan-gop-y","category-legal-media","tag-anvi","tag-cong-ty-luat-anvi","tag-dich-vu-phap-ly","tag-kinh-doanh-sanh-luat","tag-luat-su-doanh-nghiep","tag-luat-su-thue"],"acf":[],"yoast_head":"\n3.212. 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