{"id":33995,"date":"2022-09-11T07:40:02","date_gmt":"2022-09-11T00:40:02","guid":{"rendered":"https:\/\/anvilaw.com\/vi\/?p=33995"},"modified":"2025-01-17T11:04:56","modified_gmt":"2025-01-17T04:04:56","slug":"3-231-sua-luat-thue-thu-nhap-ca-nhan-dieu-chinh-nhung-quy-dinh-da-lac-hau","status":"publish","type":"post","link":"https:\/\/anvilaw.com\/vi\/3-231-sua-luat-thue-thu-nhap-ca-nhan-dieu-chinh-nhung-quy-dinh-da-lac-hau\/","title":{"rendered":"3.231. S\u1eeda Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n: \u0110i\u1ec1u ch\u1ec9nh nh\u1eefng quy \u0111\u1ecbnh \u0111\u00e3 l\u1ea1c h\u1eadu"},"content":{"rendered":"

S\u1eeda Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n: \u0110i\u1ec1u ch\u1ec9nh nh\u1eefng quy \u0111\u1ecbnh \u0111\u00e3 l\u1ea1c h\u1eadu<\/span><\/h4>\n
(HNM) – Thu thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n t\u0103ng cao k\u1ef7 l\u1ee5c, m\u1edbi 7 th\u00e1ng \u0111\u00e3 g\u1ea7n \u0111\u1ea1t d\u1ef1 to\u00e1n c\u1ea3 n\u0103m 2022. Trong b\u1ed1i c\u1ea3nh \u0111\u1eddi s\u1ed1ng ng\u01b0\u1eddi lao \u0111\u1ed9ng c\u00f2n kh\u00f3 kh\u0103n, d\u1ecbch b\u1ec7nh di\u1ec5n bi\u1ebfn ph\u1ee9c t\u1ea1p, gi\u00e1 c\u1ea3 leo thang\u2026, c\u1ea7n nghi\u00ean c\u1ee9u gi\u1ea3m b\u1eadc thu\u1ebf, \u0111i\u1ec1u ch\u1ec9nh m\u1ee9c thu\u1ebf su\u1ea5t, n\u00e2ng m\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh cho ph\u00f9 h\u1ee3p v\u1edbi t\u00ecnh h\u00ecnh th\u1ef1c t\u1ebf ngay trong qu\u00e1 tr\u00ecnh s\u1eeda Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n.<\/strong><\/h5>\n

\"S\u1eeda<\/p>\n

Ng\u01b0\u1eddi d\u00e2n l\u00e0m th\u1ee7 t\u1ee5c n\u1ed9p thu\u1ebf t\u1ea1i Chi c\u1ee5c Thu\u1ebf qu\u1eadn Ba \u0110\u00ecnh.\u00a0\u1ea2nh: \u0110\u1ed7 T\u00e2m<\/em><\/p>\n

Thu thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n t\u0103ng t\u1eebng n\u0103m<\/strong><\/h5>\n

B\u00e1o c\u00e1o thu ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc 7 th\u00e1ng n\u0103m 2022 c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf (B\u1ed9 T\u00e0i ch\u00ednh) cho th\u1ea5y, trong d\u1ef1 to\u00e1n thu n\u0103m nay, c\u01a1 quan thu\u1ebf d\u1ef1 ki\u1ebfn thu 118.075 t\u1ef7 \u0111\u1ed3ng ti\u1ec1n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n, t\u0103ng 4,1% so v\u1edbi n\u0103m 2021. V\u1edbi vi\u1ec7c \u0111\u00e3 ho\u00e0n th\u00e0nh 90,1% d\u1ef1 to\u00e1n n\u0103m ch\u1ec9 sau 7 th\u00e1ng, t\u1ed5ng s\u1ed1 ti\u1ec1n c\u01a1 quan thu\u1ebf thu t\u1eeb thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u0111\u00e3 \u0111\u1ea1t s\u01a1 b\u1ed9 tr\u00ean 106.385 t\u1ef7 \u0111\u1ed3ng. S\u1ed1 thu thu\u1ebf n\u00e0y chi\u1ebfm kho\u1ea3ng 9,8% t\u1ed5ng thu ng\u00e2n s\u00e1ch do ng\u00e0nh Thu\u1ebf qu\u1ea3n l\u00fd v\u00e0 t\u01b0\u01a1ng \u0111\u01b0\u01a1ng 15,7% t\u1ed5ng thu n\u1ed9i \u0111\u1ecba. T\u00ednh ra trung b\u00ecnh m\u1ed7i ng\u00e0y, c\u1ea3 n\u01b0\u1edbc thu \u0111\u01b0\u1ee3c 506 t\u1ef7 \u0111\u1ed3ng thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n.<\/p>\n

Th\u1ef1c t\u1ebf c\u0169ng cho th\u1ea5y, s\u1ed1 thu thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng lu\u00f4n t\u0103ng qua t\u1eebng n\u0103m. C\u1ee5 th\u1ec3 l\u00e0 t\u1eeb m\u1ee9c ch\u1ec9 5.000 t\u1ef7 \u0111\u1ed3ng (n\u0103m 2006) l\u00ean h\u00e0ng tr\u0103m ngh\u00ecn t\u1ef7 \u0111\u1ed3ng. N\u0103m 2019 \u0111\u00e1nh d\u1ea5u l\u1ea7n \u0111\u1ea7u ti\u00ean s\u1ed1 thu thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n v\u01b0\u1ee3t m\u1ee9c 100.000 t\u1ef7 \u0111\u1ed3ng, \u0111\u1ea1t 109.400 t\u1ef7 \u0111\u1ed3ng. N\u0103m 2020 v\u00e0 2021, d\u00f9 b\u1ecb \u1ea3nh h\u01b0\u1edfng c\u1ee7a d\u1ecbch Covid-19 nh\u01b0ng s\u1ed1 thu t\u1eeb thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n v\u1eabn t\u0103ng so v\u1edbi c\u00e1c n\u0103m tr\u01b0\u1edbc, \u0111\u1ea1t h\u01a1n 110.000 t\u1ef7 \u0111\u1ed3ng. \u0110\u1eb7c bi\u1ec7t, m\u1ee9c t\u0103ng n\u00e0y v\u1eabn c\u00f3 \u0111\u01b0\u1ee3c ngay c\u1ea3 khi t\u1eeb ng\u00e0y 1-7-2020, m\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh \u0111\u00e3 \u0111\u01b0\u1ee3c Qu\u1ed1c h\u1ed9i \u0111\u1ed3ng \u00fd t\u0103ng t\u1eeb 9 tri\u1ec7u \u0111\u1ed3ng l\u00ean 11 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng. V\u1edbi k\u1ebft qu\u1ea3 thu thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n 7 th\u00e1ng n\u0103m 2022 nh\u01b0 k\u1ec3 tr\u00ean, s\u1ed1 thu thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n n\u0103m 2022 d\u1ef1 ki\u1ebfn s\u1ebd ph\u00e1 k\u1ef7 l\u1ee5c c\u00e1c n\u0103m tr\u01b0\u1edbc.<\/p>\n

N\u00ean gi\u1ea3m b\u1eadc thu\u1ebf, \u0111i\u1ec1u ch\u1ec9nh m\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh<\/strong><\/h5>\n

Theo \u00f4ng \u0110o\u00e0n Nam (ph\u01b0\u1eddng S\u00e0i \u0110\u1ed3ng, qu\u1eadn Long Bi\u00ean), v\u1edbi quy \u0111\u1ecbnh Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n hi\u1ec7n h\u00e0nh, c\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c tr\u1eeb c\u00e1c kho\u1ea3n b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i, y t\u1ebf, th\u1ea5t nghi\u1ec7p, gi\u1ea3m tr\u1eeb gia c\u1ea3nh, c\u00e1c kho\u1ea3n \u0111\u00f3ng g\u00f3p t\u1eeb thi\u1ec7n, nh\u00e2n \u0111\u1ea1o, ph\u1ee5 c\u1ea5p, tr\u1ee3 c\u1ea5p, s\u1ed1 c\u00f2n l\u1ea1i l\u00e0 thu nh\u1eadp l\u00e0m c\u0103n c\u1ee9 t\u00ednh thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n. Trong \u0111\u00f3, c\u00e1ch t\u00ednh thu\u1ebf theo bi\u1ec3u l\u0169y ti\u1ebfn 7 b\u1eadc, m\u1ed7i b\u1eadc thu nh\u1eadp c\u00f3 thu\u1ebf su\u1ea5t t\u01b0\u01a1ng \u1ee9ng: M\u1ee9c thu nh\u1eadp t\u1eeb 5 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng tr\u1edf xu\u1ed1ng ch\u1ecbu thu\u1ebf su\u1ea5t 5%; m\u1ee9c 5-10 tri\u1ec7u \u0111\u1ed3ng 10%; m\u1ee9c 10-18 tri\u1ec7u \u0111\u1ed3ng 15%; m\u1ee9c 18-32 tri\u1ec7u \u0111\u1ed3ng 20%; m\u1ee9c 32-52 tri\u1ec7u \u0111\u1ed3ng 25%; m\u1ee9c 52-80 tri\u1ec7u \u0111\u1ed3ng 30% v\u00e0 t\u1eeb 80 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng tr\u1edf l\u00ean 35%. Vi\u1ec7c quy \u0111\u1ecbnh bi\u1ec3u thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n l\u0169y ti\u1ebfn v\u1edbi 7 b\u1eadc v\u00e0 kho\u1ea3ng c\u00e1ch gi\u1eefa c\u00e1c b\u1eadc thu\u1ebf l\u00e0 qu\u00e1 d\u00e0y c\u1ed9ng v\u1edbi thu\u1ebf su\u1ea5t cao, khi\u1ebfn g\u00e1nh n\u1eb7ng kh\u00f4ng nh\u1ecf \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/p>\n

C\u00f9ng chung quan \u0111i\u1ec3m, b\u00e0 Ho\u00e0ng Th\u1ecb Ho\u00e0i (ph\u01b0\u1eddng Y\u00ean H\u00f2a, qu\u1eadn C\u1ea7u Gi\u1ea5y) cho bi\u1ebft, b\u00e0 th\u1eadt s\u1ef1 lo l\u1eafng v\u00e0o th\u1eddi \u0111i\u1ec3m n\u00e0y v\u00ec thu nh\u1eadp c\u1ee7a gia \u0111\u00ecnh kh\u00f4ng t\u0103ng m\u00e0 chi ph\u00ed sinh ho\u1ea1t l\u1ea1i t\u0103ng nhi\u1ec1u so v\u1edbi n\u0103m ngo\u00e1i, trong khi ti\u1ec1n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n kh\u00f4ng \u0111\u01b0\u1ee3c gi\u1ea3m \u0111\u1ed3ng n\u00e0o. \u201cC\u00f3 nh\u1eefng quy \u0111\u1ecbnh r\u1ea5t b\u1ea5t h\u1ee3p l\u00fd nh\u01b0 m\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh cho ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c l\u00e0\u00a04,4 tri\u1ec7u \u0111\u1ed3ng. V\u1edbi s\u1ed1 ti\u1ec1n n\u00e0y s\u1ebd kh\u00f4ng \u0111\u1ee7 chi tr\u1ea3 cho nh\u1eefng nhu c\u1ea7u t\u1ed1i thi\u1ec3u\/ng\u01b0\u1eddi\/th\u00e1ng n\u00ean c\u1ea7n xem x\u00e9t \u0111i\u1ec1u ch\u1ec9nh cho ph\u00f9 h\u1ee3p\u201d, b\u00e0 Ho\u00e0ng Th\u1ecb Ho\u00e0i n\u00f3i.<\/p>\n

Li\u00ean quan \u0111\u1ebfn v\u1ea5n \u0111\u1ec1 n\u00e0y, kh\u00f4ng \u00edt chuy\u00ean gia t\u00e0i ch\u00ednh, lu\u1eadt s\u01b0 c\u00f9ng chung nh\u1eadn \u0111\u1ecbnh, thu thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u0111\u00e3 g\u1ea7n \u0111\u1ea1t d\u1ef1 to\u00e1n c\u1ea3 n\u0103m 2022 nh\u01b0ng c\u0169ng c\u1ea7n xem x\u00e9t l\u00e0 t\u00ednh h\u1ee3p l\u00fd c\u1ee7a m\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh hi\u1ec7n nay, \u0111\u1eb7c bi\u1ec7t trong b\u1ed1i c\u1ea3nh gi\u00e1 c\u1ea3 h\u00e0ng h\u00f3a \u0111\u00e3 t\u0103ng m\u1ea1nh. T\u01b0\u01a1ng t\u1ef1, bi\u1ec3u thu\u1ebf l\u0169y ti\u1ebfn t\u1eebng ph\u1ea7n g\u1ed3m 7 b\u1eadc thu\u1ebf nh\u01b0 hi\u1ec7n nay l\u00e0 qu\u00e1 d\u00e0y \u0111\u1eb7c, kh\u00f4ng ph\u00f9 h\u1ee3p n\u1eefa.<\/p>\n

Ph\u00f3 Gi\u00e1o s\u01b0, Ti\u1ebfn s\u0129 \u0110inh Tr\u1ecdng Th\u1ecbnh (H\u1ecdc vi\u1ec7n T\u00e0i ch\u00ednh) n\u00eau quan \u0111i\u1ec3m bi\u1ec3u thu\u1ebf n\u00ean r\u00fat g\u1ecdn, b\u1eadc th\u1ea5p cho nh\u00f3m thu nh\u1eadp d\u01b0\u1edbi 30 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng, b\u1eadc trung b\u00ecnh t\u1eeb tr\u00ean 30 \u0111\u1ebfn 100 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng v\u00e0 b\u1eadc cao t\u1eeb 100 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng tr\u1edf l\u00ean. C\u00f2n lu\u1eadt s\u01b0 Tr\u1ea7n Xoa, Gi\u00e1m \u0111\u1ed1c C\u00f4ng ty Lu\u1eadt Minh \u0110\u0103ng Quang cho r\u1eb1ng, th\u1eddi gian d\u00e0i v\u1eeba qua, gi\u00e1 c\u1ee7a h\u00e0ng h\u00f3a thi\u1ebft y\u1ebfu c\u0169ng nh\u01b0 h\u00e0ng ti\u00eau d\u00f9ng t\u0103ng li\u00ean t\u1ee5c. Do \u0111\u00f3, c\u1ea7n t\u0103ng m\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh \u0111\u1ec3 ng\u01b0\u1eddi d\u00e2n b\u1edbt g\u00e1nh n\u1eb7ng t\u00e0i ch\u00ednh.<\/p>\n

Theo ch\u1ec9 \u0111\u1ea1o c\u1ee7a Ch\u00ednh ph\u1ee7, B\u1ed9 T\u00e0i ch\u00ednh \u0111ang l\u1ea5y \u00fd ki\u1ebfn s\u1eeda \u0111\u1ed5i Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n. Lu\u1eadt s\u01b0<\/span><\/a> Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c<\/a>, Gi\u00e1m \u0111\u1ed1c C\u00f4ng ty Lu\u1eadt<\/a> ANVI<\/a><\/strong><\/em>, ki\u1ebfn ngh\u1ecb s\u1eeda \u0111\u1ed5i lu\u1eadt l\u1ea7n n\u00e0y n\u00ean theo nguy\u00ean t\u1eafc, nh\u1eefng chi ti\u00eau c\u1ee7a b\u1ea3n th\u00e2n ng\u01b0\u1eddi n\u1ed9p thu\u1ebf v\u00e0 ng\u01b0\u1eddi trong gia \u0111\u00ecnh nh\u01b0 ti\u1ec1n h\u1ecdc c\u1ee7a con, ti\u1ec1n kh\u00e1m ch\u1eefa b\u1ec7nh, ti\u1ec1n tr\u1ea3 l\u00e3i ng\u00e2n h\u00e0ng (trong tr\u01b0\u1eddng h\u1ee3p mua nh\u00e0 ph\u1ea3i vay ng\u00e2n h\u00e0ng), ti\u1ec1n thu\u00ea nh\u00e0… ph\u1ea3i \u0111\u01b0\u1ee3c tr\u1eeb tr\u01b0\u1edbc khi t\u00ednh thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n. L\u00e0m \u0111\u01b0\u1ee3c nh\u01b0 v\u1eady, s\u1ebd gi\u00fap c\u1ea3i thi\u1ec7n ch\u1ea5t l\u01b0\u1ee3ng cu\u1ed9c s\u1ed1ng c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng. Khi ch\u1ea5t l\u01b0\u1ee3ng cu\u1ed9c s\u1ed1ng c\u1ee7a ng\u01b0\u1eddi d\u00e2n t\u1ed1t h\u01a1n, h\u1ecd s\u1ebd c\u00f3 \u0111\u1ed9ng l\u1ef1c lao \u0111\u1ed9ng v\u00e0 \u0111\u00f3ng thu\u1ebf t\u1ed1t h\u01a1n.<\/em><\/p>\n

H\u00c0 PHONG<\/strong><\/h5>\n

————<\/p>\n

H\u00e0 N\u1ed9i m\u1edbi (T\u00e0i ch\u00ednh) 11-9-2022:<\/em><\/strong><\/p>\n

http:\/\/www.hanoimoi.com.vn\/tin-tuc\/Kinh-te\/1041739\/sua-luat-thue-thu-nhap-ca-nhan-dieu-chinh-nhung-quy-dinh-da-lac-hau<\/a><\/em><\/p>\n

(111\/1.025)<\/em>","protected":false},"excerpt":{"rendered":"

S\u1eeda Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n: \u0110i\u1ec1u ch\u1ec9nh nh\u1eefng quy \u0111\u1ecbnh \u0111\u00e3 l\u1ea1c h\u1eadu (HNM) – Thu thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n t\u0103ng cao k\u1ef7 l\u1ee5c, m\u1edbi 7 th\u00e1ng \u0111\u00e3 g\u1ea7n \u0111\u1ea1t d\u1ef1 to\u00e1n c\u1ea3 n\u0103m 2022. Trong b\u1ed1i c\u1ea3nh \u0111\u1eddi s\u1ed1ng ng\u01b0\u1eddi lao \u0111\u1ed9ng c\u00f2n kh\u00f3 kh\u0103n, d\u1ecbch b\u1ec7nh di\u1ec5n bi\u1ebfn ph\u1ee9c t\u1ea1p, […]<\/p>\n","protected":false},"author":2,"featured_media":33996,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[17,26],"tags":[32,39,40,37,38],"class_list":["post-33995","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-thue"],"acf":[],"yoast_head":"\n3.231. 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