{"id":35867,"date":"2023-02-20T18:30:49","date_gmt":"2023-02-20T11:30:49","guid":{"rendered":"https:\/\/anvilaw.com\/vi\/?p=35867"},"modified":"2024-12-03T16:01:26","modified_gmt":"2024-12-03T09:01:26","slug":"3-976-luat-thue-thu-nhap-ca-nhan-som-sua-doi-de-phu-hop-thuc-tien","status":"publish","type":"post","link":"https:\/\/anvilaw.com\/vi\/3-976-luat-thue-thu-nhap-ca-nhan-som-sua-doi-de-phu-hop-thuc-tien\/","title":{"rendered":"3.976. Lu\u00e2\u0323t Thu\u00ea\u0301 thu nh\u00e2\u0323p ca\u0301 nh\u00e2n: s\u1edbm s\u1eeda \u0111\u1ed5i \u0111\u1ec1 ph\u00f9 h\u1ee3p th\u1ef1c ti\u1ec5n"},"content":{"rendered":"

Lu\u00e2\u0323t Thu\u00ea\u0301 thu nh\u00e2\u0323p ca\u0301 nh\u00e2n: s\u1edbm s\u1eeda \u0111\u1ed5i \u0111\u1ec1 ph\u00f9 h\u1ee3p th\u1ef1c ti\u1ec5n<\/span><\/h4>\n
(VOV2) – Nhi\u00ea\u0300u m\u0103\u0323t ha\u0300ng t\u0103ng gia\u0301, h\u00e2\u0300u bao bi\u0323 thu he\u0323p, cu\u00f4\u0323c s\u00f4\u0301ng cu\u0309a kh\u00f4ng i\u0301t ng\u01b0\u01a1\u0300i kho\u0301 kh\u0103n nh\u01b0ng m\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh v\u00e0 thu\u1ebf su\u1ea5t thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n v\u1eabn kh\u00f4ng thay \u0111\u1ed5i cho ph\u00f9 h\u1ee3p v\u1edbi \u0111i\u1ec1u ki\u1ec7n kinh t\u1ebf x\u00e3 h\u1ed9i.<\/h5>\n
\"Lu\u00e2\u0323t

Thu H\u00e0<\/p><\/div>\n

M\u01a1\u0301i \u0111\u00e2y, T\u1ed5ng c\u1ee5c Thu\u1ebf m\u1edbi \u0111\u00e2y \u0111\u00e3 c\u00f4ng b\u1ed1 s\u1ed1 thu thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n (TNCN) n\u0103m 2022 c\u1ea3 n\u01b0\u1edbc \u0111\u1ea1t h\u01a1n 166.700 t\u1ef7 \u0111\u1ed3ng, t\u0103ng 27% so v\u1edbi c\u00f9ng k\u1ef3 n\u0103m 2021 v\u00e0 \u0111\u1ea1t 138% d\u1ef1 to\u00e1n, t\u1ee9c v\u01b0\u1ee3t thu t\u1edbi g\u00e2\u0300n 49.000 t\u1ef7 \u0111\u1ed3ng. Trong \u0111\u00f3, ng\u01b0\u1eddi l\u00e0m c\u00f4ng \u0103n l\u01b0\u01a1ng \u0111\u00f3ng g\u00f3p \u0111\u1ebfn 70% ngu\u1ed3n thu thu\u1ebf TNCN; v\u00e0 ngu\u1ed3n thu t\u1eeb thu\u1ebf TNCN chi\u1ebfm kho\u1ea3ng 10% t\u1ed5ng thu c\u00e2n \u0111\u1ed1i ng\u00e2n s\u00e1ch, ch\u1ec9 x\u1ebfp sau thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p v\u00e0 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng. Nhi\u00ea\u0300u chuy\u00ean gia kinh t\u00ea\u0301 cho r\u0103\u0300ng, \u0111\u00e2y la\u0300 ti\u0301n hi\u00ea\u0323u \u0111a\u0301ng m\u01b0\u0300ng vi\u0300 chi\u0301nh sa\u0301ch thu\u00ea\u0301 kh\u00f4ng thay \u0111\u00f4\u0309i nh\u01b0ng s\u00f4\u0301 ng\u01b0\u01a1\u0300i thu nh\u00e2\u0323p cao \u0111a\u0303 t\u0103ng, \u0111o\u0301ng go\u0301p \u0111a\u0301ng k\u00ea\u0309 cho ngu\u00f4\u0300n thu\u00ea\u0301 thu nh\u00e2\u0323p ca\u0301 nh\u00e2n.<\/span><\/p>\n

\u01a0\u0309 nh\u01b0\u0303ng n\u01b0\u01a1\u0301c pha\u0301t tri\u00ea\u0309n, thu\u00ea\u0301 TNCN la\u0300 m\u1ed9t trong nh\u1eefng s\u1eafc thu\u00ea\u0301 \u0111o\u0301ng go\u0301p chu\u0309 y\u00ea\u0301u cho ng\u00e2n sa\u0301ch Nha\u0300 n\u01b0\u01a1\u0301c. Tuy nhi\u00ean, hi\u00ea\u0323n n\u01b0\u01a1\u0301c ta, thu\u00ea\u0301 TNCN ch\u1ec9 \u0111o\u0301ng go\u0301p 10% cho ng\u00e2n sa\u0301ch Nha\u0300 n\u01b0\u01a1\u0301c la\u0300 t\u1ef7 l\u1ec7 qua\u0301 th\u1ea5p.<\/p>\n

Ai cu\u0303ng nghi\u0303, n\u1ed9p thu\u1ebf s\u1ebd l\u00e0 ni\u1ec1m t\u1ef1 h\u00e0o vi\u0300 nh\u01b0\u0303ng ng\u01b0\u01a1\u0300i \u201c\u0111\u01b0\u01a1\u0323c\u201d n\u00f4\u0323p thu\u00ea\u0301 la\u0300 nh\u01b0\u0303ng ng\u01b0\u01a1\u0300i co\u0301 thu nh\u00e2\u0323p cao. Nh\u01b0ng r\u00e2\u0301t nhi\u00ea\u0300u ng\u01b0\u01a1\u0300i th\u1ed9c di\u1ec7n n\u1ed9p thu\u1ebf la\u0323i cho r\u1eb1ng, m\u00ecnh \u0111ang co\u0301 cu\u1ed9c s\u1ed1ng kh\u00f3 kh\u0103n. N\u0103m 2022, gi\u00e1 x\u0103ng d\u1ea7u nh\u1ea3y m\u00faa, ch\u1ec9 s\u1ed1 gi\u00e1 ti\u00eau d\u00f9ng t\u0103ng, h\u1ec7 s\u1ed1 l\u01b0\u01a1ng c\u01a1 s\u1edf kh\u00f4ng thay \u0111\u1ed5i nh\u01b0ng s\u1ed1 thu\u1ebf thu \u0111\u01b0\u1ee3c t\u1eeb ng\u01b0\u1eddi l\u00e0m c\u00f4ng \u0103n l\u01b0\u01a1ng v\u1eabn t\u0103ng. \u0110i\u1ec1u \u0111\u00f3 \u0111\u00e3 t\u1ea1o ra \u00e1p l\u1ef1c, kh\u00f3 kh\u0103n cho ng\u01b0\u01a1\u0300i n\u00f4\u0323p thu\u00ea\u0301. PGS – Ti\u00ea\u0301n sy\u0303 \u0110inh Tro\u0323ng Thi\u0323nh cho r\u0103\u0300ng: Thu\u00ea\u0301 TNCN\u00a0la\u0300 thu\u00ea\u0301 a\u0301p du\u0323ng \u0111\u00f4\u0301i v\u01a1\u0301i ng\u01b0\u01a1\u0300i co\u0301 thu nh\u00e2\u0323p cao. Trong khoa\u0309ng th\u01a1\u0300i gian da\u0300i, chu\u0301ng ta \u0111a\u0303 co\u0301 s\u01b0\u0323 \u0111i\u00ea\u0300u chi\u0309nh \u0111\u00f4\u0301i v\u01a1\u0301i thu\u00ea\u0301 TNCN nh\u01b0ng d\u1ef1a ch\u1ee7 y\u1ebfu tr\u00ean y\u1ebfu t\u1ed1 la\u0323m pha\u0301t. \u0110i\u00ea\u0300u na\u0300y ch\u01b0a pha\u0309n a\u0301nh \u0111u\u0301ng m\u01b0\u0301c thu\u00ea\u0301 ma\u0300 chu\u0301ng ta c\u00e2\u0300n \u0111i\u1ec1u ch\u1ec9nh.<\/p>\n

Qua g\u00e2\u0300n 20 n\u0103m tri\u00ea\u0309n khai Lu\u1eadt thu\u1ebf TNCN, m\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh \u0111\u1ec3 t\u00ednh thu\u1ebf m\u1edbi \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh 2 l\u1ea7n, t\u1eeb 4 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng n\u0103m 2007 l\u00ean 9 tri\u00ea\u0323u\/tha\u0301ng n\u0103m 2012 va\u0300 11 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng n\u0103m 2021 (m\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh cho ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c b\u1eb1ng 40%). V\u01a1\u0301i m\u01b0\u0301c s\u00f4\u0301ng cu\u0309a nhi\u00ea\u0300u gia \u0111i\u0300nh, nh\u00e2\u0301t la\u0300 ca\u0301c tha\u0300nh ph\u00f4\u0301 l\u01a1\u0301n nh\u01b0 Ha\u0300 N\u00f4\u0323i, tha\u0300nh ph\u00f4\u0301 H\u00f4\u0300 Chi\u0301 Minh thi\u0300 m\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh n\u00e0y kh\u00f4ng \u0111\u1ee7 \u0111\u00e1p \u1ee9ng c\u00e1c chi ti\u00eau c\u01a1 b\u1ea3n. 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>, cho r\u1eb1ng th\u1ef1c t\u1ebf, Lu\u1eadt Thu\u1ebf TNCN kh\u00f4ng ph\u1ea3i b\u00e2y gi\u1edd m\u1edbi b\u1ed9c l\u1ed9 s\u1ef1 b\u1ea5t c\u1eadp, m\u00e0 t\u1eeb khi m\u1edbi c\u00f2n l\u00e0 Ph\u00e1p l\u1ec7nh thu\u1ebf v\u1edbi ng\u01b0\u1eddi c\u00f3 thu nh\u1eadp cao.\u00a0<\/em><\/p>\n

Theo lu\u1eadt s\u01b0 \u0110\u1ee9c cho bi\u1ebft, c\u00e1ch B\u1ed9 T\u00e0i ch\u00ednh l\u00e0m hi\u1ec7n nay l\u00e0 l\u1ea5y 9 tri\u1ec7u \u0111\u1ed3ng nh\u00e2n cho t\u1ed1c \u0111\u1ed9 gia t\u0103ng ch\u1ec9 s\u1ed1 gi\u00e1 ti\u00eau d\u00f9ng CPI c\u1ee7a n\u0103m 2019 so v\u1edbi 2013 l\u00e0 23%, t\u1eeb \u0111\u00f3 \u0111\u01b0a ra con s\u1ed1 gi\u1ea3m tr\u1eeb gia c\u1ea3nh 11 tri\u1ec7u \u0111\u1ed3ng l\u00e0 kh\u00f4ng s\u00e1t v\u1edbi th\u1ef1c t\u1ebf\u00a0cu\u1ed9c s\u1ed1ng c\u1ee7a ng\u01b0\u1eddi d\u00e2n.<\/em><\/p>\n

V\u00ea\u0300 ca\u0301c b\u00e2\u0323c ti\u0301nh thu\u00ea\u0301 TNCN, Lu\u1eadt s\u01b0<\/span><\/a> Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c<\/a> cu\u0303ng cho r\u0103\u0300ng: Vi\u00ea\u0323c quy \u0111i\u0323nh 7 b\u00e2\u0323c thu\u00ea\u0301 hi\u00ea\u0323n nay t\u01b0\u01a1\u0309ng r\u0103\u0300ng cu\u0323 th\u00ea\u0309 nh\u01b0ng khi th\u01b0\u0323c hi\u00ea\u0323n la\u0323i qua\u0301 r\u01b0\u01a1\u0300m ra\u0300, ph\u01b0\u0301c ta\u0323p. Chi\u0301nh vi\u0300 v\u00e2\u0323y c\u01a1 quan ch\u01b0\u0301c n\u0103ng c\u1ea7n xem x\u00e9t gi\u1ea3m b\u1edbt s\u1ed1 b\u1eadc thu\u1ebf v\u00e0 n\u1edbi l\u1ecfng kho\u1ea3ng c\u00e1ch thu nh\u1eadp gi\u1eefa c\u00e1c b\u1eadc thu\u1ebf. D\u1ef1a tr\u00ean nghi\u00ean c\u1ee9u bi\u1ec3u thu\u1ebf c\u1ee7a c\u00e1c n\u01b0\u1edbc, Vi\u1ec7t Nam n\u00ean xem x\u00e9t \u0111i\u1ec1u ch\u1ec9nh c\u00f2n 3 b\u1eadc thu\u1ebf. “Vi\u1ec7c gi\u1ea3m b\u1edbt s\u1ed1 b\u1eadc thu\u1ebf s\u1ebd gi\u00fap cho vi\u1ec7c k\u00ea khai, thu n\u1ed9p v\u00e0 qu\u1ea3n l\u00fd thu\u1ebf \u0111\u01b0\u1ee3c d\u1ec5 d\u00e0ng h\u01a1n. \u0110\u1ed3ng th\u1eddi, v\u1edbi vi\u1ec7c \u0111i\u1ec1u ch\u1ec9nh s\u1ed1 b\u1eadc thu\u1ebf th\u00ec vi\u1ec7c gi\u00e3n kho\u1ea3ng c\u00e1ch thu nh\u1eadp gi\u1eefa c\u00e1c b\u1eadc s\u1ebd \u0111\u1ea3m b\u1ea3o t\u00ednh c\u00f4ng b\u1eb1ng trong \u0111i\u1ec1u ti\u1ebft thu nh\u1eadp c\u1ee7a lu\u1eadt” – Lu\u1eadt s\u01b0<\/span><\/a> Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c<\/a>\u00a0cho hay.<\/em><\/p>\n

Ta\u0301n \u0111\u00f4\u0300ng v\u01a1\u0301i y\u0301 ki\u00ea\u0301n cu\u0309a Lu\u1eadt s\u01b0<\/span><\/a> Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c<\/a>, theo chuy\u00ean gia kinh t\u00ea\u0301 \u0110inh Tro\u0323ng Thi\u0323nh, th\u00f4ng th\u01b0\u1eddng c\u00e1c n\u01b0\u1edbc quy \u0111i\u0323nh gi\u1eefa c\u00e1c b\u00e2\u0323c thu\u00ea\u0301 th\u01b0\u01a1\u0300ng co\u0301 khoa\u0309ng ca\u0301ch l\u01a1\u0301n, \u0111\u1ed3ng th\u1eddi m\u1ee9c thu\u1ebf su\u1ea5t cao nh\u1ea5t hi\u1ec7n nay c\u1ee7a Vi\u1ec7t Nam l\u00e0 35% l\u00e0 kh\u00e1 cao, l\u00e0m gi\u1ea3m t\u00ednh c\u1ea1nh tranh n\u1ed9i b\u1ed9 qu\u1ed1c gia v\u00e0 qu\u1ed1c t\u1ebf trong thu h\u00fat c\u00e1c nh\u00e0 qu\u1ea3n l\u00fd, nh\u00e0 khoa h\u1ecdc, nh\u00e2n l\u1ef1c, lao \u0111\u1ed9ng c\u00f3 tay ngh\u1ec1 cao l\u00e0m vi\u1ec7c…<\/p>\n

PGS.TS \u0110inh Tr\u1ecdng Th\u1ecbnh \u0111\u00e1nh gi\u00e1, vi\u1ec7c \u0111i\u1ec1u ch\u1ec9nh m\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh khi l\u1ea1m ph\u00e1t t\u0103ng 20% l\u00e0 qu\u00e1 c\u1ee9ng nh\u1eafc. Theo \u00f4ng Th\u1ecbnh, kh\u00f4ng th\u1ec3 \u0111i\u1ec1u h\u00e0nh thu\u1ebf theo l\u1ea1m ph\u00e1t, v\u00ec m\u1ed7i n\u0103m, m\u1ee9c s\u1ed1ng c\u1ee7a ng\u01b0\u1eddi d\u00e2n t\u0103ng l\u00ean.<\/p>\n

\u201cNhu c\u1ea7u c\u1ee7a ng\u01b0\u1eddi d\u00e2n t\u0103ng d\u1ea7n, t\u1eeb \u0103n no m\u1eb7c \u1ea5m sang \u0103n ngon m\u1eb7c \u0111\u1eb9p r\u1ed3i \u0111i du l\u1ecbch, vui ch\u01a1i. Nhu c\u1ea7u c\u1ee7a ng\u01b0\u1eddi d\u00e2n m\u1ed7i n\u0103m kh\u00e1c bi\u1ec7t, t\u1ea1i sao l\u1ea1i c\u1ed1 \u0111\u1ecbnh gi\u1ea3m tr\u1eeb gia c\u1ea3nh theo l\u1ea1m ph\u00e1t? C\u00e1c n\u01b0\u1edbc kh\u00e1c ti\u1ebfn t\u1edbi gi\u1ea3m d\u1ea7n m\u1ee9c Thu\u1ebf TNCN \u0111\u1ec3 h\u1ed7 tr\u1ee3 ng\u01b0\u1eddi d\u00e2n, khuy\u1ebfn kh\u00edch ng\u01b0\u1eddi d\u00e2n lao \u0111\u1ed9ng s\u00e1ng t\u1ea1o, n\u00e2ng cao thu nh\u1eadp. C\u1ea7n ph\u1ea3i thay \u0111\u1ed5i t\u01b0 duy, x\u00e2y d\u1ef1ng ch\u00ednh s\u00e1ch thu\u1ebf h\u1ee3p l\u00fd \u0111\u1ec3 khuy\u1ebfn kh\u00edch ng\u01b0\u1eddi lao \u0111\u1ed9ng s\u00e1ng t\u1ea1o\u201d, \u00f4ng Th\u1ecbnh ki\u1ebfn ngh\u1ecb.<\/p>\n

M\u01a1\u0300i quy\u0301 vi\u0323 va\u0300 ca\u0301c ba\u0323n nghe trao \u0111\u00f4\u0309i cu\u0309a pho\u0301ng vi\u00ean ch\u01b0\u01a1ng tri\u0300nh v\u01a1\u0301i ca\u0301c vi\u0323 kha\u0301ch m\u01a1\u0300i ta\u0323i \u0111\u00e2y:<\/strong><\/h5>\n

Th<\/strong>u H\u00e0<\/strong><\/p>\n

—————-<\/p>\n

VOV<\/em><\/strong>2 (Ph\u00e1p lu\u1eadt) 20-02-2023:<\/em><\/strong>
\n<\/em><\/strong>https:\/\/vov2.vov.vn\/phap-luat\/luat-thue-thu-nhap-ca-nhan-som-sua-doi-de-phu-hop-thuc-tien-40400.vov2<\/a><\/em><\/p>\n

(<\/em>Ph\u00fat<\/em> 4:56; 249\/979) #thue #TNCN<\/em>","protected":false},"excerpt":{"rendered":"

Lu\u00e2\u0323t Thu\u00ea\u0301 thu nh\u00e2\u0323p ca\u0301 nh\u00e2n: s\u1edbm s\u1eeda \u0111\u1ed5i \u0111\u1ec1 ph\u00f9 h\u1ee3p th\u1ef1c ti\u1ec5n (VOV2) – Nhi\u00ea\u0300u m\u0103\u0323t ha\u0300ng t\u0103ng gia\u0301, h\u00e2\u0300u bao bi\u0323 thu he\u0323p, cu\u00f4\u0323c s\u00f4\u0301ng cu\u0309a kh\u00f4ng i\u0301t ng\u01b0\u01a1\u0300i kho\u0301 kh\u0103n nh\u01b0ng m\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh v\u00e0 thu\u1ebf su\u1ea5t thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n v\u1eabn kh\u00f4ng thay \u0111\u1ed5i cho ph\u00f9 h\u1ee3p […]<\/p>\n","protected":false},"author":1,"featured_media":35868,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[27,26],"tags":[38,53],"class_list":["post-35867","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-interviews","category-legal-media","tag-luat-su-thue","tag-quan-ly-nha-nuoc"],"acf":[],"yoast_head":"\n3.976. 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