{"id":33899,"date":"2017-09-16T18:09:38","date_gmt":"2017-09-16T11:09:38","guid":{"rendered":"https:\/\/anvilaw.com\/vi\/?p=33899"},"modified":"2022-09-04T18:13:01","modified_gmt":"2022-09-04T11:13:01","slug":"290a-nhu-the-u-me","status":"publish","type":"post","link":"https:\/\/anvilaw.com\/vi\/290a-nhu-the-u-me\/","title":{"rendered":"290a. Nh\u01b0 th\u1ec3 u m\u00ea"},"content":{"rendered":"(ANVI) &#8211; \u0110\u00e1p l\u1ea1i nh\u1eefng b\u0103n kho\u0103n, trong \u0111\u00f3 c\u00f3 nhi\u1ec1u l\u1eddi l\u1ebd r\u1ea5t r\u1eebng r\u00fa, v\u1ec1 vi\u1ec7c \u0111\u1ec1 xu\u1ea5t \u0111\u00e1nh thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n v\u1edbi kho\u1ea3n l\u00e3i ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng.<\/p>\n<p>2. T\u00f4i kh\u00f4ng d\u1ea1i \u0111\u1ec1 xu\u1ea5t vi\u1ec7c \u0111\u00e1nh thu\u1ebf thu nh\u1eadp v\u1edbi c\u00e1c kho\u1ea3n thu nh\u1eadp l\u00e3i ti\u1ebft ki\u1ec7m th\u1ea5p c\u1ee1 2 l\u1ea7n kh\u1edfi \u0111i\u1ec3m \u0111\u00e1nh thu\u1ebf thu nh\u1eadp, m\u00e0 theo \u00fd s\u1eeda \u0111\u1ed5i c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh l\u00e0 c\u1ee1 d\u01b0\u1edbi 240 tri\u1ec7u \u0111\u1ed3ng\/n\u0103m. V\u00e0 \u0111\u1ec1 xu\u1ea5t \u0111\u00e1nh thu\u1ebf t\u00ednh ri\u00eang kho\u1ea3n thu nh\u1eadp n\u00e0y, ch\u1ee9 kh\u00f4ng nh\u1eadp chung v\u1edbi l\u01b0\u01a1ng l\u1eadu \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf thu nh\u1eadp 108 tri\u1ec7u, d\u1ef1 ki\u1ebfn 120 tri\u1ec7u\/n\u0103m t\u1eeb 2019. T\u1ee9c l\u00e0 n\u00f4m na, anh c\u00f3 thu nh\u1eadp c\u1ee1 360 tri\u1ec7u \u0111\u1ed3ng\/n\u0103m tr\u1edf l\u00ean m\u1edbi t\u00ednh chuy\u1ec7n \u0111\u00e1nh thu\u1ebf v\u00e0o kho\u1ea3n l\u00e3i ng\u00e2n h\u00e0ng ph\u1ea7n tr\u00ean \u0111\u00f3.<\/p>\n<p>2. Ch\u00ednh s\u00e1ch, ph\u00e1p lu\u1eadt thu\u1ebf c\u00f2n nhi\u1ec1u b\u1ea5t c\u1eadp. C\u00e1 nh\u00e2n b\u00e1n nh\u00e0, chuy\u1ec3n nh\u01b0\u1ee3ng ch\u1ee9ng kho\u00e1n d\u00f9 l\u1ed7 th\u00ec h\u1ea7u nh\u01b0 v\u1eabn ph\u1ea3i n\u1ed9p thu\u1ebf thu nh\u1eadp theo quy \u0111\u1ecbnh hi\u1ec7n nay, trong khi l\u00e3i ti\u1ec1n g\u1eedi ti\u1ec1n t\u1ef7 th\u00ec l\u1ea1i mi\u1ec5n thu\u1ebf? Kh\u00f4ng ph\u1ea3i ch\u1ec9 ti\u1ec1n g\u1eedi ti\u1ebft ki\u1ec7m, m\u00e0 l\u00e0 c\u1ea3 thu nh\u1eadp t\u1eeb ti\u1ec1n g\u1eedi kh\u00e1c nh\u01b0 h\u1ee3p \u0111\u1ed3ng ti\u1ec1n g\u1eedi hay mua tr\u00e1i phi\u1ebfu, k\u1ef3 phi\u1ebfu ng\u00e2n h\u00e0ng. Thu nh\u1eadp ti\u1ec1n l\u01b0\u01a1ng c\u1ee7a c\u00e1 nh\u00e2n c\u1ed9ng v\u1edbi h\u1ea7u h\u1ebft c\u00e1c kho\u1ea3n thu nh\u1eadp kh\u00e1c, c\u00f3 khi ph\u1ea3i n\u1ed9p thu\u1ebf \u0111\u1ebfn 35% (thu nh\u1eadp c\u1ee7a doanh nghi\u1ec7p ch\u1ec9 \u0111\u00e1nh kh\u00f4ng qu\u00e1 20%, trong khi nh\u1eefng n\u0103m 1990 l\u00ean t\u1edbi 50%, ch\u01b0a k\u1ec3 \u0111\u00e1nh b\u1ed5 sung 30%).<\/p>\n<p>3. B\u00ean c\u1ea1nh g\u1eedi ti\u1ebft ki\u1ec7m, Nh\u00e0 n\u01b0\u1edbc c\u0169ng khuy\u1ebfn kh\u00edch mang \u0111i g\u00f3p g\u1ed1n, mua c\u1ed5 ph\u1ea7n. Thu nh\u1eadp t\u1eeb c\u00e1c kho\u1ea3n n\u00e0y n\u00f3i chung, t\u1eeb c\u1ed5 t\u1ee9c ng\u00e2n h\u00e0ng n\u00f3i ri\u00eang th\u00ec 1 \u0111\u1ed3ng c\u0169ng b\u1ecb \u0111\u00e1nh thu\u1ebf thu nh\u1eadp 5% (\u0111i\u1ec3n h\u00ecnh c\u1ee7a vi\u1ec7c thu\u1ebf ch\u1ed3ng l\u00ean thu\u1ebf nh\u00e1). \u0110en \u0111\u1ee7i th\u00ec nhi\u1ec1u n\u0103m c\u00f2n ch\u1eb3ng c\u00f3 l\u00e3i, th\u1eadm ch\u00ed m\u1ea5t t\u1ea5t c\u1ea3 v\u00ec ng\u00e2n h\u00e0ng 0 \u0111\u1ed3ng hay doanh nghi\u1ec7p ph\u00e1 s\u1ea3n. Thu l\u00e3i c\u1ee1 v\u00e0i tr\u0103m tri\u1ec7u tr\u1edf l\u00ean, m\u00e0 n\u1ed9p 5% (h\u01b0\u1edfng 1 t\u1ef7 ti\u1ec1n l\u00e3i, ph\u1ea3i n\u1ed9p 50 tri\u1ec7u), b\u1eb1ng v\u1edbi m\u1ee9c thu\u1ebf c\u1ed5 t\u1ee9c th\u00ec chuy\u1ec7n g\u00ec s\u1ebd x\u1ea3y ra? (trong khi thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng v\u00e0 g\u1ea7n nh\u01b0 t\u1ea5t c\u1ea3 c\u00e1c kho\u1ea3n kh\u00e1c c\u1ed9ng l\u1ea1i \u1edf m\u1ee9c n\u00e0y \u0111ang b\u1ecb \u0111\u00e1nh thu\u1ebf kho\u1ea3ng 20%, n\u1ebfu cao n\u1eefa th\u00ec c\u00f3 th\u1ec3 l\u00ean t\u1edbi 35%).<\/p>\n<p>4. \u0110\u1ec1 xu\u1ea5t \u0111\u00e1nh thu\u1ebf theo n\u0103m, k\u1ebft qu\u1ea3 l\u00e0 n\u1ebfu g\u1eedi h\u00e0ng ch\u1ee5c, h\u00e0ng tr\u0103m t\u1ef7 \u0111\u1ed3ng su\u1ed1t n\u0103m n\u00e0y qua n\u0103m kh\u00e1c, thu l\u00e3i h\u1eb1ng tr\u0103m tri\u1ec7u, th\u1eadm ch\u00ed h\u00e0ng t\u1ef7, th\u00ec l\u00e0 \u0111\u1ea1i gia, l\u00e0 kinh doanh ch\u1ee9 kh\u00f3 kh\u0103n, ngh\u00e8o kh\u1ed5 v\u00e0 sinh k\u1ebf n\u1ed7i g\u00ec? L\u01b0u \u00fd l\u00e0 h\u00e0ng ch\u1ee5c \u0111i\u1ec3m ki\u1ebfn ngh\u1ecb v\u1ec1 c\u00e1c Lu\u1eadt thu\u1ebf, trong \u0111\u00f3 c\u00f3 \u0111\u1ec1 ngh\u1ecb gi\u1eef nguy\u00ean 10% VAT v\u00ec ng\u01b0\u1eddi ngh\u00e8o, b\u00ean c\u1ea1nh \u0111\u1ec1 xu\u1ea5t gi\u1ea3m c\u00e1i n\u00e0y, t\u0103ng c\u00e1i n\u1ecd.<\/p>\n<p>5. Ho\u00e0n to\u00e0n \u1ee7ng h\u1ed9 quan \u0111i\u1ec3m khuy\u1ebfn kh\u00edch g\u1eedi ti\u1ebft ki\u1ec7m n\u00ean kh\u00f4ng \u0111\u00e1nh thu\u1ebf thu nh\u1eadp t\u1eeb thu nh\u1eadp l\u00e3i. Nh\u01b0ng h\u1ee3p l\u00fd h\u01a1n, th\u00ec ph\u1ea3i khuy\u1ebfn kh\u00edch ng\u01b0\u1eddi c\u00f3 nhi\u1ec1u ti\u1ec1n chuy\u1ec3n sang \u0111\u1ea7u t\u01b0, kinh doanh, ch\u1ee9 sao l\u1ea1i khuy\u1ebfn kh\u00edch g\u1eedi ng\u00e2n h\u00e0ng? N\u1ebfu ch\u1ec9 nh\u1ea5n m\u1ea1nh khuy\u1ebfn kh\u00edch g\u1eedi ng\u00e2n h\u00e0ng th\u00ec ph\u00f9 h\u1ee3p h\u01a1n v\u1edbi th\u1eddi bao c\u1ea5p (c\u1ea5m kinh t\u1ebf t\u01b0 nh\u00e2n), kh\u00f4ng ph\u1ea3i l\u00e0 th\u1eddi kinh t\u1ebf th\u1ecb tr\u01b0\u1eddng v\u00e0 t\u1ef1 do dinh doanh. C\u00f2n ai coi \u0111\u00f3 l\u00e0 kh\u1edfi nghi\u1ec7p, l\u00e0 k\u00eanh ch\u00ednh \u0111\u1ec3 \u0111\u1ea7u t\u01b0 kinh doanh th\u00ec n\u00ean ngh\u0129 \u0111\u1ebfn con s\u1ed1 5% cho s\u1ed1 ti\u1ec1n l\u00e3i cao nh\u01b0 tr\u00ean.<\/p>\n<p>6. N\u1ebfu v\u00ec \u0111\u00e1nh thu\u1ebf 5% thu nh\u1eadp ti\u1ec1n g\u1eedi ti\u1ebft ki\u1ec7m (l\u01b0u \u00fd l\u00e0 ch\u1ec9 \u0111\u1ed1i v\u1edbi s\u1ed1 l\u00e3i l\u1edbn). Ng\u01b0\u1eddi gi\u00e0u kh\u00f4ng g\u1eedi ti\u1ebft ki\u1ec7m m\u00e0 \u0111\u1ea7u t\u01b0 g\u00f3p v\u1ed1n, mua c\u1ed5 ph\u1ea7n, tr\u00e1i phi\u1ebfu, cho vay,&#8230; th\u00ec qu\u00e1 t\u1ed1t. Ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng th\u00ec m\u1ee5c ti\u00eau cu\u1ed1i c\u00f9ng c\u0169ng l\u00e0 cho vay s\u1ea3n xu\u1ea5t, kinh doanh m\u00e0 th\u00f4i. C\u00f3 \u0111\u00e1nh thu\u1ebf 5% th\u00ec c\u0169ng ch\u1ec9 d\u1ecbch chuy\u1ec3n nh\u1eb9 nh\u00e0ng v\u00e0 t\u1eeb t\u1eeb d\u00f2ng ti\u1ec1n, ch\u1ee9 ai ngu g\u00ec t\u1eeb b\u1ecf kho\u1ea3n l\u1ee3i nhu\u1eadn 95% c\u00f2n l\u1ea1i m\u00e0 lo b\u00f2 tr\u1eafng r\u0103ng?<\/p>\n<p>7. N\u1ebfu v\u00ec \u0111\u00e1nh thu\u1ebf ti\u1ec1n l\u00e3i ti\u1ebft ki\u1ec7m m\u00e0 ng\u01b0\u1eddi ta ph\u00e2n nh\u1ecf th\u00e0nh c\u00e1c kho\u1ea3n ti\u1ec1n g\u1eedi kh\u00f4ng qu\u00e1 4 t\u1ef7 \u0111\u1ed3ng t\u1ea1i m\u1ed7i ng\u00e2n h\u00e0ng th\u00ec c\u0169ng ch\u1eb3ng g\u00e2y ra \u0111i\u1ec1u g\u00ec gh\u00ea g\u1edbm. Th\u1eadm ch\u00ed c\u00f2n c\u00f3 th\u00eam c\u00f4ng b\u1eb1ng, hy v\u1ecdng cho ng\u00e2n h\u00e0ng nh\u1ecf v\u00e0 an to\u00e0n h\u01a1n cho ch\u00ednh ng\u01b0\u1eddi g\u1eedi ti\u1ebft ki\u1ec7m (kh\u00f4ng gi\u00e0u), v\u00ec ng\u01b0\u1eddi g\u1eedi ch\u1ec9 \u0111\u01b0\u1ee3c b\u1ea3o hi\u1ec3m ti\u1ec1n g\u1eedi 75 tri\u1ec7u \u0111\u1ed3ng.\/.","protected":false},"excerpt":{"rendered":"<p>(ANVI) &#8211; \u0110\u00e1p l\u1ea1i nh\u1eefng b\u0103n kho\u0103n, trong \u0111\u00f3 c\u00f3 nhi\u1ec1u l\u1eddi l\u1ebd r\u1ea5t r\u1eebng r\u00fa, v\u1ec1 vi\u1ec7c \u0111\u1ec1 xu\u1ea5t \u0111\u00e1nh thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n v\u1edbi kho\u1ea3n l\u00e3i ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng. 2. T\u00f4i kh\u00f4ng d\u1ea1i \u0111\u1ec1 xu\u1ea5t vi\u1ec7c \u0111\u00e1nh thu\u1ebf thu nh\u1eadp v\u1edbi c\u00e1c kho\u1ea3n thu nh\u1eadp l\u00e3i ti\u1ebft ki\u1ec7m th\u1ea5p c\u1ee1 2 [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":33901,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[18,26],"tags":[],"class_list":["post-33899","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-bao-chi-phong-van","category-legal-media"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.9 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>290a. Nh\u01b0 th\u1ec3 u m\u00ea - 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\/290a-nhu-the-u-me\/\" \/>\n<meta property=\"og:locale\" content=\"vi_VN\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"[:vi]290a. Nh\u01b0 th\u1ec3 u m\u00ea[:] - ANVI Law Firm\" \/>\n<meta property=\"og:description\" content=\"(ANVI) &#8211; \u0110\u00e1p l\u1ea1i nh\u1eefng b\u0103n kho\u0103n, trong \u0111\u00f3 c\u00f3 nhi\u1ec1u l\u1eddi l\u1ebd r\u1ea5t r\u1eebng r\u00fa, v\u1ec1 vi\u1ec7c \u0111\u1ec1 xu\u1ea5t \u0111\u00e1nh thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n v\u1edbi kho\u1ea3n l\u00e3i ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng. 2. 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