{"id":34593,"date":"2022-10-31T13:28:21","date_gmt":"2022-10-31T06:28:21","guid":{"rendered":"https:\/\/anvilaw.com\/vi\/?p=34593"},"modified":"2024-12-25T15:03:57","modified_gmt":"2024-12-25T08:03:57","slug":"3-293-thue-thu-nhap-ca-nhan-sua-o-thoi-diem-thich-hop-on-khong","status":"publish","type":"post","link":"https:\/\/anvilaw.com\/vi\/3-293-thue-thu-nhap-ca-nhan-sua-o-thoi-diem-thich-hop-on-khong\/","title":{"rendered":"3.293. Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n: ‘S\u1eeda \u1edf th\u1eddi \u0111i\u1ec3m th\u00edch h\u1ee3p’, \u1ed5n kh\u00f4ng?"},"content":{"rendered":"

Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n: ‘S\u1eeda \u1edf th\u1eddi \u0111i\u1ec3m th\u00edch h\u1ee3p’, \u1ed5n kh\u00f4ng?<\/span><\/h4>\n
(TT) – Chi ph\u00ed ph\u1ee5c v\u1ee5 cu\u1ed9c s\u1ed1ng t\u0103ng cao, r\u1ea5t nhi\u1ec1u ng\u01b0\u1eddi n\u1ed9p thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n (TNCN) cho r\u1eb1ng \u0111\u00e3 \u0111\u1ebfn l\u00fac c\u1ea7n s\u1eeda Lu\u1eadt thu\u1ebf TNCN \u0111\u1ec3 nh\u1eafc \u0111\u1ebfn lu\u1eadt n\u00e0y kh\u00f4ng ch\u1ec9 l\u00e0 th\u00f4ng tin t\u0103ng thu, m\u00e0 c\u00f2n l\u00e0 s\u1ef1 chia s\u1ebb, nh\u00e2n v\u0103n c\u1ee7a Nh\u00e0 n\u01b0\u1edbc.<\/h5>\n
\"Thu\u1ebf

Ng\u01b0\u1eddi d\u00e2n l\u00e0m th\u1ee7 t\u1ee5c thu\u1ebf t\u1ea1i Chi c\u1ee5c Thu\u1ebf TP Th\u1ee7 \u0110\u1ee9c (TP.HCM) | \u1ea2nh: NG\u1eccC PH\u01af\u1ee2NG<\/p><\/div>\n

Tr\u01b0\u1edbc b\u1ed1i c\u1ea3nh v\u1eadt gi\u00e1 leo thang, c\u1eed tri m\u1ed9t s\u1ed1 \u0111\u1ecba ph\u01b0\u01a1ng v\u1eeba c\u00f3 ki\u1ebfn ngh\u1ecb n\u00e2ng m\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh cho ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c b\u1eb1ng 70% \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/p>\n

Xin \u0111\u1eebng th\u1edd \u01a1<\/strong><\/h5>\n

Ph\u1ea3n h\u1ed3i ki\u1ebfn ngh\u1ecb n\u00e0y, B\u1ed9 T\u00e0i ch\u00ednh cho r\u1eb1ng hi\u1ec7n \u0111ang ti\u1ebfn h\u00e0nh r\u00e0 so\u00e1t, \u0111\u00e1nh gi\u00e1 c\u00e1c lu\u1eadt thu\u1ebf, trong \u0111\u00f3 c\u00f3 Lu\u1eadt thu\u1ebf TNCN \u0111\u1ec3 b\u00e1o c\u00e1o Ch\u00ednh ph\u1ee7 tr\u00ecnh \u1ee6y ban Th\u01b0\u1eddng v\u1ee5 Qu\u1ed1c h\u1ed9i xem x\u00e9t s\u1eeda \u0111\u1ed5i, b\u1ed5 sung v\u00e0o th\u1eddi \u0111i\u1ec3m th\u00edch h\u1ee3p.<\/p>\n

C\u00e1ch \u0111\u00e2y h\u01a1n 4 n\u0103m, t\u1eeb \u0111\u1ea7u n\u0103m 2018, trong v\u0103n b\u1ea3n l\u1ea5y \u00fd ki\u1ebfn g\u00f3p \u00fd s\u1eeda \u0111\u1ed5i Lu\u1eadt thu\u1ebf TNCN, B\u1ed9 T\u00e0i ch\u00ednh th\u1eeba nh\u1eadn m\u1ed9t s\u1ed1 quy \u0111\u1ecbnh trong lu\u1eadt nh\u01b0 bi\u1ec3u thu\u1ebf l\u0169y ti\u1ebfn t\u1eebng ph\u1ea7n qu\u00e1 nhi\u1ec1u b\u1eadc v\u00e0 kho\u1ea3ng c\u00e1ch gi\u1eefa c\u00e1c b\u1eadc qu\u00e1 d\u00e0y, g\u00e2y b\u1ea5t l\u1ee3i cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf\u2026<\/p>\n

Ngo\u00e0i 7 b\u1eadc thu\u1ebf v\u1edbi m\u1ee9c thu\u1ebf cao nh\u1ea5t l\u00ean t\u1edbi 35%, PGS.TS \u0110inh Tr\u1ecdng Th\u1ecbnh, chuy\u00ean gia t\u00e0i ch\u00ednh, cho r\u1eb1ng m\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh c\u0169ng qu\u00e1 l\u1ea1c h\u1eadu. Nh\u01b0 4,4 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng kh\u00f4ng \u0111\u1ee7 \u0111\u1ec3 nu\u00f4i m\u1ed9t \u0111\u1ee9a tr\u1ebb \u1edf th\u00e0nh ph\u1ed1, l\u1ea1i c\u00e0ng kh\u00f4ng \u0111\u1ee7 \u0111\u1ec3 ch\u0103m s\u00f3c m\u1ed9t ng\u01b0\u1eddi gi\u00e0 kh\u00f4ng c\u00f2n s\u1ee9c lao \u0111\u1ed9ng. Chi ph\u00ed thu\u1ed1c men, \u0111i l\u1ea1i, b\u1ec7nh vi\u1ec7n \u0111\u1ec1u t\u0103ng cao.<\/p>\n

\u0110\u1ec3 \u0111\u01b0\u1ee3c gi\u1ea3m tr\u1eeb, ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c nh\u01b0 cha m\u1eb9 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i qu\u00e1 tu\u1ed5i lao \u0111\u1ed9ng v\u00e0 ph\u1ea3i c\u00f3 thu nh\u1eadp b\u00ecnh qu\u00e2n th\u00e1ng kh\u00f4ng qu\u00e1 1 tri\u1ec7u \u0111\u1ed3ng. \u0110i\u1ec1u n\u00e0y cho th\u1ea5y ch\u00ednh s\u00e1ch qu\u00e1 b\u1ea5t c\u1eadp, xa\u00a0v\u1eddi v\u1edbi th\u1eddi cu\u1ed9c.<\/p>\n

“Th\u1ebf nh\u01b0ng, \u0111\u1ebfn gi\u1edd ph\u00fat n\u00e0y m\u00e0 B\u1ed9 T\u00e0i ch\u00ednh v\u1eabn ch\u01b0a \u0111\u1ec1 xu\u1ea5t \u0111\u1ec3 s\u1eeda to\u00e0n di\u1ec7n Lu\u1eadt thu\u1ebf TNCN cho th\u1ea5y s\u1ef1 qu\u00e1 ch\u1eadm tr\u1ec5, \u0111\u1ee7ng \u0111\u1ec9nh, th\u1edd \u01a1 c\u1ee7a b\u1ed9 n\u00e0y tr\u01b0\u1edbc kh\u00f3 kh\u0103n c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf” – trao \u0111\u1ed5i v\u1edbi\u00a0Tu\u1ed5i Tr\u1ebb<\/em>, \u00f4ng Nguy\u1ec5n Ng\u1ecdc T\u00fa, chuy\u00ean gia v\u1ec1 thu\u1ebf, th\u1eb3ng th\u1eafn nh\u1eadn \u0111\u1ecbnh.<\/p>\n

B\u1edfi ch\u00ednh s\u00e1ch thu\u1ebf TNCN \u0111ang t\u1eadn thu khi chuy\u1ec3n nh\u01b0\u1ee3ng ch\u1ee9ng kho\u00e1n l\u1ed7 n\u1eb7ng nh\u01b0ng v\u1eabn ph\u1ea3i n\u1ed9p 0,1% gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng. Hay c\u00e1c kho\u1ea3n chi ch\u00ednh \u0111\u00e1ng c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb tr\u01b0\u1edbc khi t\u00ednh thu\u1ebf nh\u01b0 quy \u0111\u1ecbnh \u1edf nhi\u1ec1u n\u01b0\u1edbc.<\/p>\n

Nh\u00ecn sang c\u00e1c qu\u1ed1c gia ph\u00e1t tri\u1ec3n nh\u01b0 M\u1ef9, Anh\u2026 hay c\u00e1c n\u01b0\u1edbc trong khu v\u1ef1c nh\u01b0 Malaysia, Th\u00e1i Lan\u2026 ch\u00ednh s\u00e1ch thu\u1ebf TNCN lu\u00f4n \u0111\u1ea3m b\u1ea3o quy\u1ec1n l\u1ee3i c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/p>\n

Nh\u01b0 t\u1ea1i M\u1ef9, thu nh\u1eadp ch\u1ecbu thu\u1ebf \u0111\u01b0\u1ee3c t\u00ednh l\u00e0 t\u1ed5ng thu nh\u1eadp tr\u1eeb c\u00e1c kho\u1ea3n ph\u1ea3i gi\u1ea3m tr\u1eeb nh\u01b0 h\u1ecdc ph\u00ed, l\u00e3i vay mua nh\u00e0\u2026 sau \u0111\u00f3, tr\u1eeb ti\u1ebfp ng\u01b0\u1ee1ng ch\u1ecbu thu\u1ebf r\u1ed3i m\u1edbi nh\u00e2n v\u1edbi c\u00e1c m\u1ee9c thu\u1ebf theo bi\u1ec3u thu\u1ebf l\u0169y ti\u1ebfn. Ng\u01b0\u1ee1ng ch\u1ecbu thu\u1ebf t\u1ea1i M\u1ef9 c\u0169ng \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng theo \u0111\u1ed1i t\u01b0\u1ee3ng nh\u01b0 ng\u01b0\u1eddi \u0111\u00e3 k\u1ebft h\u00f4n, ng\u01b0\u1eddi \u0111\u1ed9c th\u00e2n, th\u1eadm ch\u00ed ng\u01b0\u1eddi \u0111\u1ed9c th\u00e2n l\u00e0 tr\u1ee5 c\u1ed9t\u00a0kinh t\u1ebf gia \u0111\u00ecnh\u2026<\/p>\n

S\u00f2ng ph\u1eb3ng v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf<\/strong><\/h5>\n

\u0110\u1ec3 s\u00f2ng ph\u1eb3ng v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf, 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>, \u0111\u1ec1 ngh\u1ecb c\u1ea7n s\u1eeda \u0111\u1ed5i to\u00e0n di\u1ec7n b\u1eb1ng c\u00e1ch thi\u1ebft k\u1ebf l\u1ea1i lu\u1eadt n\u00e0y v\u00e0 b\u1eaft \u0111\u1ea7u t\u1eeb t\u01b0 duy \u0111\u00e1nh thu\u1ebf. Tr\u01b0\u1edbc ti\u00ean, m\u1ee9c thu\u1ebf b\u1eadc \u0111\u1ea7u ti\u00ean c\u1ea7n h\u1ea1 xu\u1ed1ng 1-2% \u0111\u1ec3 khuy\u1ebfn kh\u00edch t\u00ednh tu\u00e2n th\u1ee7 c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf. V\u00ec m\u1ee9c thu\u1ebf qu\u00e1 cao 5% \u1edf b\u1eadc 1 \u0111\u01b0\u1ee3c xem l\u00e0 g\u00e1nh n\u1eb7ng \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/em><\/p>\n

\u0110\u1ed3ng th\u1eddi, \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o quy\u1ec1n l\u1ee3i c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf, TS T\u00fa \u0111\u1ec1 ngh\u1ecb ph\u1ea3i n\u00e2ng m\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh h\u1eb1ng th\u00e1ng l\u00ean m\u1ee9c 20 tri\u1ec7u \u0111\u1ed3ng cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf v\u00e0 10 tri\u1ec7u \u0111\u1ed3ng\/ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c. \u0110\u1eb7c bi\u1ec7t, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i \u0111\u01b0\u1ee3c tr\u1eeb c\u00e1c kho\u1ea3n chi ch\u00ednh \u0111\u00e1ng nh\u01b0 ti\u1ec1n mua nh\u00e0, thu\u00ea nh\u00e0, tr\u1ea3 l\u00e3i vay ng\u00e2n h\u00e0ng cho mua nh\u00e0, h\u1ecdc ph\u00ed con, cho b\u1ea3n th\u00e2n\u2026<\/p>\n

“\u0110\u00e2y l\u00e0 nh\u1eefng chi ti\u00eau thi\u1ebft y\u1ebfu, v\u00f4 c\u00f9ng thi\u1ebft th\u1ef1c c\u1ee7a ng\u01b0\u1eddi d\u00e2n. N\u00ean kho\u1ea3n chi n\u00e0o c\u00f3 bi\u00ean lai, h\u00f3a \u0111\u01a1n ch\u1ee9ng t\u1eeb l\u00e0 \u0111\u01b0\u1ee3c tr\u1eeb tr\u01b0\u1edbc khi t\u00ednh thu\u1ebf TNCN” – \u00f4ng T\u00fa \u0111\u1ec1 ngh\u1ecb.<\/p>\n

N\u00ean nh\u00ecn sang b\u00ean c\u1ea1nh h\u1ecdc t\u1eadp?<\/strong><\/h5>\n

T\u1ea1i Malaysia, ngo\u00e0i m\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c tr\u1eeb h\u01a1n 20 kho\u1ea3n chi kh\u00e1c nh\u01b0 chi ph\u00ed ch\u0103m s\u00f3c cha m\u1eb9, h\u1ecdc ph\u00ed, ti\u1ec1n kh\u00e1m ch\u1eefa b\u1ec7nh cho b\u1ea3n th\u00e2n\u2026 T\u1ea1i Th\u00e1i Lan c\u0169ng v\u1eady, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u0169ng \u0111\u01b0\u1ee3c gi\u1ea3m tr\u1eeb gia c\u1ea3nh, ti\u1ec1n l\u00e3i vay mua nh\u00e0 tr\u1ea3 g\u00f3p, h\u1ecdc ph\u00ed cho con, ti\u1ec1n mua b\u1ea3o hi\u1ec3m nh\u00e2n th\u1ecd\u2026 tr\u01b0\u1edbc khi t\u00ednh thu nh\u1eadp ch\u1ecbu thu\u1ebf.<\/p>\n

C\u00f2n \u1edf Vi\u1ec7t Nam, Lu\u1eadt thu\u1ebf TNCN \u0111\u01b0\u1ee3c ban h\u00e0nh t\u1eeb cu\u1ed1i n\u0103m 2007. D\u00f9 c\u00f3 s\u1eeda \u0111\u1ed5i m\u1ed9t l\u1ea7n nh\u01b0ng theo nhi\u1ec1u chuy\u00ean gia, ch\u01b0a \u0111\u00fang b\u1ea3n ch\u1ea5t c\u1ee7a s\u1eafc thu\u1ebf n\u00e0y c\u0169ng nh\u01b0 ch\u01b0a ph\u00f9 h\u1ee3p v\u1edbi th\u00f4ng l\u1ec7 qu\u1ed1c t\u1ebf.<\/p>\n

L\u00ea Thanh<\/strong><\/h5>\n

————– <\/em><\/p>\n

Tu\u1ed5i tr\u1ebb (Kinh doanh) 31-10-2022:<\/em><\/strong><\/p>\n

https:\/\/tuoitre.vn\/thue-thu-nhap-ca-nhan-sua-o-thoi-diem-thich-hop-on-khong-20221030230518011.htm<\/a><\/em><\/p>\n

(80\/890)<\/em><\/p>\n

#thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n","protected":false},"excerpt":{"rendered":"

Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n: ‘S\u1eeda \u1edf th\u1eddi \u0111i\u1ec3m th\u00edch h\u1ee3p’, \u1ed5n kh\u00f4ng? (TT) – Chi ph\u00ed ph\u1ee5c v\u1ee5 cu\u1ed9c s\u1ed1ng t\u0103ng cao, r\u1ea5t nhi\u1ec1u ng\u01b0\u1eddi n\u1ed9p thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n (TNCN) cho r\u1eb1ng \u0111\u00e3 \u0111\u1ebfn l\u00fac c\u1ea7n s\u1eeda Lu\u1eadt thu\u1ebf TNCN \u0111\u1ec3 nh\u1eafc \u0111\u1ebfn lu\u1eadt n\u00e0y kh\u00f4ng ch\u1ec9 l\u00e0 th\u00f4ng tin t\u0103ng thu, […]<\/p>\n","protected":false},"author":1,"featured_media":34594,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[17,26],"tags":[39,34,38],"class_list":["post-34593","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-binh-luan-gop-y","category-legal-media","tag-cong-ty-luat-anvi","tag-luat-su-doanh-nghiep","tag-luat-su-thue"],"acf":[],"yoast_head":"\n3.293. Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n: 'S\u1eeda \u1edf th\u1eddi \u0111i\u1ec3m th\u00edch h\u1ee3p', \u1ed5n kh\u00f4ng? - ANVI Law Firm<\/title>\n<meta name=\"description\" content=\"Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n: 'S\u1eeda \u1edf th\u1eddi \u0111i\u1ec3m th\u00edch h\u1ee3p', \u1ed5n kh\u00f4ng? Chi ph\u00ed ph\u1ee5c v\u1ee5 cu\u1ed9c s\u1ed1ng t\u0103ng cao, \u0111\u00e3 \u0111\u1ebfn l\u00fac c\u1ea7n s\u1eeda Lu\u1eadt thu\u1ebf TNCN...\" \/>\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\/3-293-thue-thu-nhap-ca-nhan-sua-o-thoi-diem-thich-hop-on-khong\/\" \/>\n<meta property=\"og:locale\" content=\"vi_VN\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"[:vi]3.293. 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