{"id":34678,"date":"2022-11-03T14:26:41","date_gmt":"2022-11-03T07:26:41","guid":{"rendered":"https:\/\/anvilaw.com\/vi\/?p=34678"},"modified":"2024-12-24T17:07:44","modified_gmt":"2024-12-24T10:07:44","slug":"3-302-thu-ngan-sach-cang-gan-cuoi-nam-cang-kho","status":"publish","type":"post","link":"https:\/\/anvilaw.com\/vi\/3-302-thu-ngan-sach-cang-gan-cuoi-nam-cang-kho\/","title":{"rendered":"3.302. Thu ng\u00e2n s\u00e1ch c\u00e0ng g\u1ea7n cu\u1ed1i n\u0103m c\u00e0ng kh\u00f3"},"content":{"rendered":"

Thu ng\u00e2n s\u00e1ch c\u00e0ng g\u1ea7n cu\u1ed1i n\u0103m c\u00e0ng kh\u00f3<\/span><\/h4>\n
(VNB) – Theo th\u00f4ng tin t\u1eeb B\u1ed9 T\u00e0i ch\u00ednh, l\u0169y k\u1ebf t\u1ed5ng thu ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc 10 th\u00e1ng n\u0103m 2022 \u0111\u1ea1t 1.464,3 ngh\u00ecn t\u1ef7 \u0111\u1ed3ng, t\u0103ng 16,2% so v\u1edbi c\u00f9ng k\u1ef3 n\u0103m tr\u01b0\u1edbc.<\/h5>\n

K\u1ebft qu\u1ea3 thu 10 th\u00e1ng t\u00edch c\u1ef1c, b\u1eb1ng 103,7% d\u1ef1 to\u00e1n n\u0103m, song theo c\u01a1 quan n\u00e0y, th\u1ef1c t\u1ebf nh\u1eefng th\u00e1ng g\u1ea7n \u0111\u00e2y, kinh t\u1ebf \u0111\u00e3 di\u1ec5n bi\u1ebfn nhanh theo chi\u1ec1u h\u01b0\u1edbng kh\u00f4ng t\u1ed1t, c\u00f9ng m\u1ed9t s\u1ed1 bi\u1ebfn \u0111\u1ed9ng tr\u00ean th\u1ecb tr\u01b0\u1eddng t\u00e0i ch\u00ednh – ng\u00e2n h\u00e0ng, khi\u1ebfn s\u1ea3n xu\u1ea5t kinh doanh c\u1ee7a nhi\u1ec1u doanh nghi\u1ec7p kh\u00f3 kh\u0103n. S\u1ed1 thu m\u1ed9t s\u1ed1 ng\u00e0nh, l\u0129nh v\u1ef1c \u0111ang gi\u1ea3m d\u1ea7n t\u1eeb th\u00e1ng 7 tr\u1edf \u0111i.<\/p>\n

\"Thu

Ngh\u1ecb \u0111\u1ecbnh 91 l\u00e0 \u0111\u1ed9ng th\u00e1i h\u1ee3p l\u00fd \u0111\u1ec3 cho doanh nghi\u1ec7p kh\u00f4ng lo l\u1eafng qu\u00e1 v\u00ec d\u00f2ng ti\u1ec1n, n\u1ed9p thi\u1ebfu th\u00ec ph\u1ea1t, n\u1ed9p th\u1eeba th\u00ec l\u00e0 b\u1ea5t l\u1ee3i<\/p><\/div>\n

B\u1ed9 n\u00e0y d\u1eabn ch\u1ee9ng, m\u1ee9c thu b\u00ecnh qu\u00e2n 7 th\u00e1ng \u0111\u1ea7u n\u0103m \u0111\u1ea1t h\u01a1n 11% d\u1ef1 to\u00e1n\/th\u00e1ng, nh\u01b0ng sang th\u00e1ng 8 ch\u1ec9 \u0111\u1ea1t 9,2% v\u00e0 th\u00e1ng 9 gi\u1ea3m g\u1ea7n 50%, ch\u1ec9 \u0111\u1ea1t 6,7%. Trong \u0111\u00f3, thu n\u1ed9i \u0111\u1ecba (kh\u00f4ng g\u1ed3m ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t) b\u00ecnh qu\u00e2n 5 th\u00e1ng \u0111\u1ea7u n\u0103m \u0111\u1ea1t 11% d\u1ef1 to\u00e1n\/th\u00e1ng, kho\u1ea3ng 114.000 t\u1ef7 \u0111\u1ed3ng, nh\u01b0ng t\u1eeb th\u00e1ng 6 \u0111\u1ebfn nay gi\u1ea3m xu\u1ed1ng d\u01b0\u1edbi 6%.<\/p>\n

C\u1ee5 th\u1ec3, thu n\u1ed9i \u0111\u1ecba b\u00ecnh qu\u00e2n 5 th\u00e1ng \u0111\u1ea7u n\u0103m \u0111\u1ea1t 130,8 ngh\u00ecn t\u1ef7 \u0111\u1ed3ng\/th\u00e1ng. Tuy nhi\u00ean, t\u1eeb th\u00e1ng 6 \u0111\u1ebfn nay ch\u1ec9 \u0111\u1ea1t g\u1ea7n 100 ngh\u00ecn t\u1ef7 \u0111\u1ed3ng\/th\u00e1ng, trong \u0111\u00f3 thu th\u00e1ng 9 ch\u1ec9 c\u00f2n 71,2 ngh\u00ecn t\u1ef7 \u0111\u1ed3ng, th\u00e1ng 10 kh\u00f4ng k\u1ec3 c\u00e1c kho\u1ea3n thu k\u00ea khai thu theo qu\u00fd n\u1ed9p th\u00ec s\u1ed1 thu ch\u1ec9 \u0111\u1ea1t kho\u1ea3ng 70 ngh\u00ecn t\u1ef7 \u0111\u1ed3ng.<\/p>\n

\u0110i\u1ec1u n\u00e0y cho th\u1ea5y vi\u1ec7c thu ng\u00e2n s\u00e1ch c\u00e0ng g\u1ea7n v\u1ec1 cu\u1ed1i n\u0103m c\u00e0ng kh\u00f3 kh\u0103n. Nguy\u00ean nh\u00e2n l\u00e0 m\u1ed9t s\u1ed1 ng\u00e0nh, l\u0129nh v\u1ef1c ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t – kinh doanh, th\u1ecb tr\u01b0\u1eddng ti\u00eau th\u1ee5 v\u1eabn c\u00f2n nhi\u1ec1u kh\u00f3 kh\u0103n, chi ph\u00ed \u0111\u1ea7u v\u00e0o, chi ph\u00ed v\u1eadn chuy\u1ec3n t\u0103ng cao do \u1ea3nh h\u01b0\u1edfng c\u1ee7a gi\u00e1 x\u0103ng d\u1ea7u, nguy\u00ean li\u1ec7u \u0111\u1ea7u v\u00e0o, l\u00e3i su\u1ea5t, t\u1ef7 gi\u00e1 t\u0103ng, suy gi\u1ea3m kinh t\u1ebf tr\u00ean to\u00e0n c\u1ea7u, t\u1eeb \u0111\u00f3 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn k\u1ebft qu\u1ea3 s\u1ea3n xu\u1ea5t kinh doanh c\u1ee7a doanh nghi\u1ec7p, ng\u01b0\u1eddi d\u00e2n.<\/p>\n

V\u00ec v\u1eady, \u0111\u1ec3 ti\u1ebfp t\u1ee5c th\u00e1o g\u1ee1 kh\u00f3 kh\u0103n cho doanh nghi\u1ec7p, nu\u00f4i d\u01b0\u1ee1ng ngu\u1ed3n thu, trong b\u00e1o c\u00e1o gi\u1ea3i tr\u00ecnh \u00fd ki\u1ebfn th\u1ea3o lu\u1eadn t\u1ea1i t\u1ed5 ng\u00e0y 22\/10 c\u1ee7a c\u00e1c \u0111\u1ea1i bi\u1ec3u Qu\u1ed1c h\u1ed9i v\u1ec1 ng\u00e2n s\u00e1ch n\u0103m 2022, d\u1ef1 to\u00e1n n\u0103m 2023, B\u1ed9 T\u00e0i ch\u00ednh kh\u1eb3ng \u0111\u1ecbnh, Ch\u00ednh ph\u1ee7 s\u1ebd ph\u1ea5n \u0111\u1ea5u thu \u0111\u1ea1t m\u1ee9c cao h\u01a1n th\u00f4ng qua lo\u1ea1t bi\u1ec7n ph\u00e1p th\u00e1o g\u1ee1 kh\u00f3 kh\u0103n cho s\u1ea3n xu\u1ea5t kinh doanh, m\u1edf r\u1ed9ng th\u1ecb tr\u01b0\u1eddng, t\u0103ng qu\u1ea3n l\u00fd v\u00e0 ch\u1ed1ng th\u1ea5t thu…<\/p>\n

C\u1ee5 th\u1ec3, ngo\u00e0i vi\u1ec7c mi\u1ec5n, gi\u1ea3m, ho\u00e3n n\u1ed9p thu\u1ebf, m\u1edbi \u0111\u00e2y Ch\u00ednh ph\u1ee7 \u0111\u00e3 ban h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh 91\/2022 b\u00e3i b\u1ecf quy \u0111\u1ecbnh s\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p (TNDN) t\u1ea1m n\u1ed9p 3 qu\u00fd \u0111\u1ea7u n\u0103m kh\u00f4ng \u0111\u01b0\u1ee3c th\u1ea5p h\u01a1n 75% s\u1ed1 thu\u1ebf quy\u1ebft to\u00e1n n\u0103m.<\/p>\n

Thay v\u00e0o \u0111\u00f3, Ngh\u1ecb \u0111\u1ecbnh 91 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u Ngh\u1ecb \u0111\u1ecbnh 126\/2020 \u0111\u1ec1 c\u1eadp t\u1ed5ng s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p trong 4 qu\u00fd \u0111\u1ea7u n\u0103m kh\u00f4ng th\u1ea5p h\u01a1n 80% s\u1ed1 thu\u1ebf TNDN ph\u1ea3i n\u1ed9p theo quy\u1ebft to\u00e1n n\u0103m. Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p n\u1ed9p thi\u1ebfu so v\u1edbi s\u1ed1 thu\u1ebf ph\u1ea3i t\u1ea1m n\u1ed9p 4 qu\u00fd th\u00ec ph\u1ea3i n\u1ed9p ti\u1ec1n ch\u1eadm n\u1ed9p t\u00ednh tr\u00ean s\u1ed1 thu\u1ebf n\u1ed9p thi\u1ebfu.<\/p>\n

Vi\u1ec7c b\u00e3i b\u1ecf quy \u0111\u1ecbnh t\u1ea1m n\u1ed9p thu\u1ebf TNDN 3 qu\u00fd \u0111\u1ea7u n\u0103m kh\u00f4ng \u0111\u01b0\u1ee3c th\u1ea5p h\u01a1n 75% s\u1ed1 thu\u1ebf quy\u1ebft to\u00e1n n\u0103m th\u00e1o g\u1ee1 kh\u00f3 kh\u0103n cho doanh nghi\u1ec7p. V\u1edbi quy \u0111\u1ecbnh c\u0169, nhi\u1ec1u doanh nghi\u1ec7p thu\u1eadn l\u1ee3i trong ho\u1ea1t \u0111\u1ed9ng kinh doanh qu\u00fd IV d\u1ec5 r\u01a1i v\u00e0o b\u1ecb t\u00ednh ti\u1ec1n ch\u1eadm n\u1ed9p v\u00ec s\u1ed1 thu\u1ebf \u0111\u00f3ng 3 qu\u00fd \u0111\u1ea7u n\u0103m th\u1ea5p h\u01a1n 75% s\u1ed1 thu\u1ebf n\u0103m.<\/p>\n

\u0110ang v\u1eadt l\u1ed9n v\u1edbi nhi\u1ec1u kh\u00f3 kh\u0103n v\u1ec1 bi\u1ebfn \u0111\u1ed9ng t\u1ef7 gi\u00e1 v\u00e0 l\u1ea1m ph\u00e1t to\u00e0n c\u1ea7u nh\u01b0ng anh Nguy\u1ec5n M\u1ea1nh C\u01b0\u1eddng, ch\u1ee7 m\u1ed9t doanh nghi\u1ec7p t\u1ea1i H\u00e0 N\u1ed9i v\u1eabn b\u00e0y t\u1ecf vui m\u1eebng khi Ngh\u1ecb \u0111\u1ecbnh 91 \u0111\u00e3 s\u1eeda \u0111\u1ed5i nh\u1eefng quy \u0111\u1ecbnh b\u1ea5t h\u1ee3p l\u00fd v\u00e0o th\u1eddi \u0111i\u1ec3m n\u00e0y.<\/p>\n

Theo anh C\u01b0\u1eddng, n\u1ebfu ti\u1ebfp t\u1ee5c \u00e1p d\u1ee5ng quy \u0111\u1ecbnh t\u1ea1m n\u1ed9p thu\u1ebf TNDN 75% t\u1eeb qu\u00fd III theo Ngh\u1ecb \u0111\u1ecbnh 126 s\u1ebd g\u00e2y r\u1ea5t nhi\u1ec1u thi\u1ec7t th\u00f2i cho doanh nghi\u1ec7p, b\u1edfi h\u1ecd kh\u00f4ng th\u1ec3 bi\u1ebft qu\u00fd IV kinh doanh ra sao nh\u01b0ng v\u1eabn ph\u1ea3i t\u1ea1m \u1ee9ng n\u1ed9p s\u1ed1 thu\u1ebf tr\u01b0\u1edbc cho Nh\u00e0 n\u01b0\u1edbc. Th\u1eadm ch\u00ed, doanh nghi\u1ec7p c\u00f3 nguy c\u01a1 b\u1ed7ng nhi\u00ean b\u1ecb ph\u1ea1t oan d\u00f9 h\u1ecd k\u00ea khai, n\u1ed9p thu\u1ebf \u0111\u1ea7y \u0111\u1ee7. \u0110i\u1ec1u n\u00e0y khi\u1ebfn c\u1ed9ng \u0111\u1ed3ng doanh nghi\u1ec7p lu\u00f4n trong t\u00e2m tr\u1ea1ng ph\u1eadp ph\u1ed3ng lo b\u1ecb ng\u00e0nh thu\u1ebf ph\u1ea1t.<\/p>\n

\u201cV\u00ec v\u1eady, quy \u0111\u1ecbnh t\u1ea1m n\u1ed9p m\u1ee9c 80% nh\u01b0 quy \u0111\u1ecbnh m\u1edbi, theo t\u00f4i, l\u00e0 h\u1ee3p l\u00fd. \u0110\u1eb7c bi\u1ec7t, th\u1eddi h\u1ea1n cu\u1ed1i c\u00f9ng n\u1ed9p thu\u1ebf l\u00e0 ng\u00e0y 30\/1\/2023 c\u00e0ng h\u1ee3p l\u00fd h\u01a1n, v\u00ec k\u1ebft th\u00fac n\u0103m th\u00ec ch\u00fang t\u00f4i s\u1ebd c\u00f3 con s\u1ed1 doanh thu ch\u00ednh x\u00e1c v\u00e0 n\u1eafm r\u00f5 \u0111\u01b0\u1ee3c s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p. Quan tr\u1ecdng h\u01a1n l\u00e0 ch\u00fang t\u00f4i t\u00ednh to\u00e1n \u0111\u01b0\u1ee3c d\u00f2ng ti\u1ec1n, c\u00e2n \u0111\u1ed1i thu chi\u201d, anh C\u01b0\u1eddng n\u00f3i.<\/p>\n

Ch\u1ecb Mai Th\u1ecb Loan, K\u1ebf to\u00e1n tr\u01b0\u1edfng m\u1ed9t CTCP chuy\u00ean v\u1ec1 thi\u1ebft b\u1ecb \u0111i\u1ec7n \u1edf H\u00e0 N\u1ed9i, ph\u1ea5n kh\u1edfi b\u00e0y t\u1ecf: “\u0110\u00e2y l\u00e0 \u0111i\u1ec1u m\u00e0 h\u00e0ng tr\u0103m ngh\u00ecn nh\u00e0 s\u1ea3n xu\u1ea5t, kinh doanh c\u1ea3 n\u01b0\u1edbc \u0111ang ch\u1edd \u0111\u1ee3i”.<\/p>\n

Ch\u1ecb cho bi\u1ebft ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ee7a c\u00e1c c\u00f4ng ty v\u00e0 doanh thu kh\u00f4ng ph\u1ea3i qu\u00fd n\u00e0o c\u0169ng gi\u1ed1ng nhau m\u00e0 c\u00f3 qu\u00fd th\u1ea5p, qu\u00fd cao. \u0110\u1eb7c bi\u1ec7t, doanh thu c\u00f3 th\u1ec3 t\u0103ng cao \u0111\u1ed9t bi\u1ebfn v\u00e0o th\u1eddi \u0111i\u1ec3m qu\u00fd IV khi nhu c\u1ea7u mua s\u1eafm cu\u1ed1i n\u0103m c\u1ee7a ng\u01b0\u1eddi d\u00e2n t\u0103ng cao. V\u00ec th\u1ebf, quy \u0111\u1ecbnh t\u1ea1m n\u1ed9p thu\u1ebf TNDN 4 qu\u00fd v\u00e0 th\u1eddi \u0111i\u1ec3m v\u00e0o cu\u1ed1i th\u00e1ng 1 n\u0103m sau l\u00e0 r\u1ea5t \u0111\u00fang v\u1edbi th\u1ef1c t\u1ebf s\u1ea3n xu\u1ea5t, kinh doanh.<\/p>\n

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\u00e1nh gi\u00e1 Ngh\u1ecb \u0111\u1ecbnh 91 l\u00e0 \u0111\u1ed9ng th\u00e1i h\u1ee3p l\u00fd \u0111\u1ec3 cho doanh nghi\u1ec7p kh\u00f4ng lo l\u1eafng qu\u00e1 v\u00ec d\u00f2ng ti\u1ec1n, n\u1ed9p thi\u1ebfu th\u00ec ph\u1ea1t, n\u1ed9p th\u1eeba th\u00ec l\u00e0 b\u1ea5t l\u1ee3i.<\/em><\/p>\n

T\u1ed5ng c\u1ee5c Thu\u1ebf c\u0169ng v\u1eeba c\u00f3 c\u00f4ng \u0111i\u1ec7n kh\u1ea9n y\u00eau c\u1ea7u C\u1ee5c Thu\u1ebf c\u00e1c t\u1ec9nh, th\u00e0nh ph\u1ed1 nghi\u00ean c\u1ee9u, tuy\u00ean truy\u1ec1n, ph\u1ed5 bi\u1ebfn cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf k\u1ecbp th\u1eddi th\u1ef1c hi\u1ec7n Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 91 c\u1ee7a Ch\u00ednh ph\u1ee7.<\/p>\n

Thanh Hoa<\/strong><\/p>\n

————<\/p>\n

Vnbusiness (T\u00e0i ch\u00ednh) 03-11-2022:<\/em><\/strong><\/p>\n

https:\/\/vnbusiness.vn\/thue-ngan-sach\/thu-ngan-sach-cang-gan-cuoi-nam-cang-kho-1089068.html<\/a><\/em><\/p>\n

(40\/1.057) #thu ng\u00e2n s\u00e1ch<\/em>","protected":false},"excerpt":{"rendered":"

Thu ng\u00e2n s\u00e1ch c\u00e0ng g\u1ea7n cu\u1ed1i n\u0103m c\u00e0ng kh\u00f3 (VNB) – Theo th\u00f4ng tin t\u1eeb B\u1ed9 T\u00e0i ch\u00ednh, l\u0169y k\u1ebf t\u1ed5ng thu ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc 10 th\u00e1ng n\u0103m 2022 \u0111\u1ea1t 1.464,3 ngh\u00ecn t\u1ef7 \u0111\u1ed3ng, t\u0103ng 16,2% so v\u1edbi c\u00f9ng k\u1ef3 n\u0103m tr\u01b0\u1edbc. K\u1ebft qu\u1ea3 thu 10 th\u00e1ng t\u00edch c\u1ef1c, b\u1eb1ng 103,7% d\u1ef1 to\u00e1n n\u0103m, […]<\/p>\n","protected":false},"author":1,"featured_media":34679,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[17,26],"tags":[36,38],"class_list":["post-34678","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-binh-luan-gop-y","category-legal-media","tag-luat-su-ngan-hang","tag-luat-su-thue"],"acf":[],"yoast_head":"\n3.302. 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