{"id":36051,"date":"2023-03-02T18:09:16","date_gmt":"2023-03-02T11:09:16","guid":{"rendered":"https:\/\/anvilaw.com\/vi\/?p=36051"},"modified":"2024-12-02T11:27:43","modified_gmt":"2024-12-02T04:27:43","slug":"298-xu-ly-nhung-bat-cap-lon-cua-luat-thue-thu-nhap-ca-nhan","status":"publish","type":"post","link":"https:\/\/anvilaw.com\/vi\/298-xu-ly-nhung-bat-cap-lon-cua-luat-thue-thu-nhap-ca-nhan\/","title":{"rendered":"298. X\u1eed l\u00fd nh\u1eefng b\u1ea5t c\u1eadp l\u1edbn c\u1ee7a Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n"},"content":{"rendered":"

X\u1eed l\u00fd nh\u1eefng b\u1ea5t c\u1eadp l\u1edbn c\u1ee7a Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n<\/span><\/h4>\n
(Q\u0110ND) – LTS: B\u1ed9 T\u01b0 ph\u00e1p \u0111ang x\u00e2y d\u1ef1ng d\u1ef1 th\u1ea3o tr\u00ecnh Ch\u00ednh ph\u1ee7 v\u1ec1 Ch\u01b0\u01a1ng tr\u00ecnh x\u00e2y d\u1ef1ng lu\u1eadt, ph\u00e1p l\u1ec7nh n\u0103m 2024; \u0111i\u1ec1u ch\u1ec9nh Ch\u01b0\u01a1ng tr\u00ecnh x\u00e2y d\u1ef1ng lu\u1eadt, ph\u00e1p l\u1ec7nh n\u0103m 2023, \u0111\u1ec1 xu\u1ea5t s\u1eeda \u0111\u1ed5i m\u1ed9t lo\u1ea1t quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n (TNCN). B\u00e1o Qu\u00e2n \u0111\u1ed9i nh\u00e2n d\u00e2n gi\u1edbi thi\u1ec7u b\u00e0i vi\u1ebft c\u1ee7a 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>, Tr\u01b0\u1edfng ban T\u01b0 v\u1ea5n v\u00e0 ph\u1ea3n bi\u1ec7n ch\u00ednh s\u00e1ch, H\u1ed9i c\u00e1c nh\u00e0 Qu\u1ea3n tr\u1ecb doanh nghi\u1ec7p Vi\u1ec7t Nam (VACD) v\u1ec1 nh\u1eefng b\u1ea5t c\u1eadp c\u1ee7a Lu\u1eadt Thu\u1ebf TNCN.<\/h5>\n

B\u1ea5t c\u1eadp hi\u1ec7n nay l\u00e0 m\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh kh\u00f4ng d\u1ef1a v\u00e0o m\u1ee9c s\u1ed1ng t\u1ed1i thi\u1ec3u, thu nh\u1eadp b\u00ecnh qu\u00e2n \u0111\u1ea7u ng\u01b0\u1eddi, c\u0169ng kh\u00f4ng c\u0103n c\u1ee9 v\u00e0o m\u1ee9c l\u01b0\u01a1ng t\u1ed1i thi\u1ec3u chung v\u00e0 m\u1ee9c l\u01b0\u01a1ng t\u1ed1i thi\u1ec3u theo v\u00f9ng. \u0110i\u1ec1u v\u00f4 l\u00fd n\u1eefa l\u00e0 m\u1ee9c l\u01b0\u01a1ng t\u1ed1i thi\u1ec3u theo 4 v\u00f9ng ch\u00eanh nhau g\u1ea7n 1,5 l\u1ea7n nh\u01b0ng m\u1ee9c thu nh\u1eadp kh\u1edfi \u0111i\u1ec3m \u0111\u00f3ng thu\u1ebf v\u00e0 gi\u1ea3m tr\u1eeb gia c\u1ea3nh l\u1ea1i b\u1eb1ng nhau. Ngo\u00e0i ra, c\u00e1ch t\u00ednh gi\u1ea3m tr\u1eeb gia c\u1ea3nh h\u1ee3p l\u00fd l\u00e0 ph\u1ea3i t\u00ednh gi\u1ea3m tr\u1eeb k\u1ebft h\u1ee3p gi\u1eefa hai ti\u00eau ch\u00ed, kh\u1ea5u tr\u1eeb c\u1ed1 \u0111\u1ecbnh v\u00e0 kh\u1ea5u tr\u1eeb m\u1ed9t s\u1ed1 nhu c\u1ea7u chi ti\u00eau t\u1ed1i thi\u1ec3u c\u00f3 t\u00ednh thi\u1ebft y\u1ebfu (c\u00f3 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb, c\u0103n c\u1ee9 h\u1ee3p l\u00fd). Hi\u1ec7n t\u1ea1i, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c gi\u1ea3m tr\u1eeb 11 tri\u1ec7u \u0111\u1ed3ng, ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c 4,4 tri\u1ec7u \u0111\u1ed3ng nh\u01b0ng c\u00f2n r\u1ea5t nhi\u1ec1u kho\u1ea3n ti\u1ec1n kh\u00e1c ph\u1ea3i chi kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh \u0111\u1ebfn, th\u00e0nh ra c\u00e0o b\u1eb1ng. Th\u00ed d\u1ee5, m\u1ed9t ng\u01b0\u1eddi thu nh\u1eadp kh\u00e1 cao nh\u01b0ng s\u1ed1ng v\u1eabn kh\u00f3 kh\u0103n v\u00ec ph\u1ea3i chi ph\u00ed cho h\u1ecdc h\u00e0nh, b\u1ec7nh t\u1eadt, thu\u00ea nh\u00e0 \u1edf. C\u00f2n ng\u01b0\u1eddi kh\u00e1c thu nh\u1eadp th\u1ea5p h\u01a1n nh\u01b0ng l\u1ea1i s\u1ed1ng tho\u1ea3i m\u00e1i h\u01a1n v\u00ec ph\u1ea3i n\u1ed9p thu\u1ebf \u00edt h\u01a1n v\u00e0 kh\u00f4ng ph\u1ea3i chi cho\u00a0y t\u1ebf, h\u1ecdc h\u00e0nh…<\/p>\n

\"b\u1ea5t

C\u00e1n b\u1ed9 C\u1ee5c Thu\u1ebf TP H\u00e0 N\u1ed9i h\u01b0\u1edbng d\u1eabn ng\u01b0\u1eddi d\u00e2n khai, n\u1ed9p thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n | \u1ea2nh: ANH VI\u1ec6T<\/p><\/div>\n

Lu\u1eadt\u00a0Thu\u1ebf TNCN hi\u1ec7n h\u00e0nh quy \u0111\u1ecbnh,\u00a0tr\u01b0\u1eddng h\u1ee3p ch\u1ec9 s\u1ed1 gi\u00e1 ti\u00eau d\u00f9ng (CPI) bi\u1ebfn \u0111\u1ed9ng tr\u00ean 20% so v\u1edbi th\u1eddi \u0111i\u1ec3m lu\u1eadt c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh ho\u1eb7c th\u1eddi \u0111i\u1ec3m \u0111i\u1ec1u ch\u1ec9nh m\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh g\u1ea7n nh\u1ea5t th\u00ec Ch\u00ednh ph\u1ee7 tr\u00ecnh \u1ee6y ban Th\u01b0\u1eddng v\u1ee5 Qu\u1ed1c h\u1ed9i \u0111i\u1ec1u ch\u1ec9nh m\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh. \u0110\u1ec3 cho ra m\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh 11 tri\u1ec7u \u0111\u1ed3ng hi\u1ec7n nay,\u00a0B\u1ed9 T\u00e0i ch\u00ednh\u00a0\u0111\u00e3 l\u1ea5y m\u1ee9c 9 tri\u1ec7u \u0111\u1ed3ng nh\u00e2n v\u1edbi t\u1ed1c \u0111\u1ed9 gia t\u0103ng ch\u1ec9 s\u1ed1 gi\u00e1 ti\u00eau d\u00f9ng c\u1ee7a n\u0103m 2019 so v\u1edbi n\u0103m 2013 l\u00e0 23%. C\u00e1ch t\u00ednh n\u00e0y \u0111\u00fang lu\u1eadt nh\u01b0ng ch\u01b0a ph\u00f9 h\u1ee3p, ch\u01b0a s\u00e1t v\u1edbi th\u1ef1c t\u1ebf cu\u1ed9c s\u1ed1ng. B\u1edfi v\u00ec, ch\u1edd CPI t\u0103ng 20% l\u00e0 qu\u00e1 l\u00e2u, s\u1ebd thi\u1ec7t th\u00f2i cho ng\u01b0\u1eddi lao \u0111\u1ed9ng. Do \u0111\u00f3, c\u1ea7n s\u1eeda quy \u0111\u1ecbnh n\u00e0y. T\u1ea1i sao kh\u00f4ng ph\u1ea3i 10% hay t\u1ef7 l\u1ec7 kh\u00e1c m\u00e0 l\u1ea1i l\u00e0 20%? Th\u1ef1c t\u1ebf, v\u1edbi nh\u1eefng ng\u01b0\u1eddi l\u00e0m c\u00f4ng \u0103n l\u01b0\u01a1ng, gi\u00e1 c\u1ea3 ch\u1ec9 c\u1ea7n bi\u1ebfn \u0111\u1ed9ng 10% \u0111\u00e3 \u1ea3nh h\u01b0\u1edfng r\u1ea5t nhi\u1ec1u \u0111\u1ebfn chi ti\u00eau h\u1eb1ng ng\u00e0y, v\u00ec ch\u1ee7 y\u1ebfu chi cho nhu c\u1ea7u thi\u1ebft y\u1ebfu, m\u00e0 h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 thi\u1ebft y\u1ebfu th\u01b0\u1eddng t\u0103ng cao h\u01a1n so v\u1edbi m\u1eb7t b\u1eb1ng gi\u00e1 c\u1ea3. T\u1ea1i sao, CPI do\u00a0T\u1ed5ng c\u1ee5c Th\u1ed1ng k\u00ea\u00a0l\u00e0 c\u01a1 quan tin c\u1eady c\u1ee7a Nh\u00e0 n\u01b0\u1edbc\u00a0c\u00f4ng b\u1ed1, m\u00e0 ch\u00fang ta kh\u00f4ng thi\u1ebft k\u1ebf m\u1ed9t quy tr\u00ecnh t\u1ed1i \u01b0u h\u00f3a \u0111\u1ec3 khi CPI ch\u1ea1m ng\u01b0\u1ee1ng bi\u1ebfn \u0111\u1ed9ng tr\u00ean 5%, 10% ho\u1eb7c m\u1ed9t t\u1ef7 l\u1ec7 \u1ea5n \u0111\u1ecbnh n\u00e0o \u0111\u00f3 th\u00ec m\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh\u00a0k\u1ef3 g\u1ea7n nh\u1ea5t\u00a0s\u1ebd \u0111i\u1ec1u ch\u1ec9nh t\u1ef1 \u0111\u1ed9ng theo c\u00e1c m\u1ee9c \u0111\u01b0\u1ee3c \u1ea5n \u0111\u1ecbnh t\u01b0\u01a1ng \u1ee9ng v\u00e0 \u00e1p d\u1ee5ng cho k\u1ef3 t\u00ednh thu\u1ebf ti\u1ebfp theo. Nh\u01b0 v\u1eady s\u1ebd b\u1ea3o \u0111\u1ea3m s\u1ef1 c\u00f4ng b\u1eb1ng h\u1ee3p l\u00fd, ti\u1ebft ki\u1ec7m ngu\u1ed3n l\u1ef1c cho c\u00e1c c\u01a1 quan, kh\u00f4ng c\u1ea7n thi\u1ebft ph\u1ea3i th\u1ef1c hi\u1ec7n quy tr\u00ecnh so\u1ea1n th\u1ea3o v\u0103n b\u1ea3n v\u00e0 h\u1ecdp \u0111\u1ec3 quy\u1ebft \u0111\u1ecbnh v\u00ec \u00e1p d\u1ee5ng k\u1ebft qu\u1ea3 \u0111\u00e3 \u0111\u01b0\u1ee3c lu\u1eadt h\u00f3a.<\/p>\n

V\u1ec1 \u0111\u1ec1 xu\u1ea5t gi\u1ea3m s\u1ed1 b\u1eadc t\u00ednh thu\u1ebf TNCN v\u1edbi ng\u01b0\u1eddi l\u00e0m c\u00f4ng \u0103n l\u01b0\u01a1ng t\u1eeb 7 b\u1eadc xu\u1ed1ng c\u00f2n 5 b\u1eadc c\u1ee7a B\u1ed9 T\u01b0 ph\u00e1p, t\u00f4i cho r\u1eb1ng ch\u00fang ta ph\u1ea3i x\u00e1c \u0111\u1ecbnh tri\u1ebft l\u00fd c\u1ee7a t\u1eebng \u0111\u1ea1o lu\u1eadt, t\u1eebng s\u1eafc thu\u1ebf, t\u1eeb \u0111\u00f3 m\u1edbi \u0111i v\u00e0o c\u00e1c v\u1ea5n \u0111\u1ec1 k\u1ef9 thu\u1eadt nh\u01b0 l\u00e0 lo\u1ea1i thu nh\u1eadp n\u00e0o ph\u1ea3i ch\u1ecbu thu\u1ebf, m\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh, bi\u1ec3u thu\u1ebf l\u0169y ti\u1ebfn thi\u1ebft k\u1ebf ra sao. Ch\u00fang ta \u0111\u1ed3ng thu\u1eadn v\u1ec1 tri\u1ebft l\u00fd th\u00ec s\u1ebd d\u1ec5 d\u00e0ng c\u00f3 ti\u1ebfng n\u00f3i th\u1ed1ng nh\u1ea5t khi \u0111i v\u00e0o chi ti\u1ebft.<\/p>\n

Tr\u01b0\u1edbc h\u1ebft, thu\u1ebf TNCN l\u00e0 \u0111\u00e1nh thu\u1ebf ng\u01b0\u1eddi thu nh\u1eadp cao, h\u1ea1n ch\u1ebf t\u1ed1i \u0111a s\u1ef1 b\u1ea5t c\u00e2n x\u1ee9ng thu nh\u1eadp, \u0111i\u1ec1u ti\u1ebft ch\u00eanh l\u1ec7ch gi\u00e0u ngh\u00e8o v\u00e0 \u0111\u00f3ng g\u00f3p v\u00e0o ngu\u1ed3n thu ng\u00e2n s\u00e1ch, nh\u01b0ng d\u01b0\u1eddng nh\u01b0 lu\u1eadt hi\u1ec7n h\u00e0nh kh\u00f4ng r\u00f5 tinh th\u1ea7n n\u00e0y. Trong b\u1ed1i c\u1ea3nh hi\u1ec7n nay, kh\u00f4ng \u00edt \u00fd ki\u1ebfn cho r\u1eb1ng c\u1ea7n n\u00e2ng m\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf t\u1eeb 11 tri\u1ec7u \u0111\u1ed3ng l\u00ean cao h\u01a1n, th\u1eadm ch\u00ed th\u00e0nh 18-20 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng v\u00ec v\u1eadt gi\u00e1 \u0111\u00e3 leo thang. C\u00f9ng v\u1edbi \u0111\u00f3, m\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh cho ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c t\u1eeb 4,4 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng hi\u1ec7n nay c\u0169ng c\u1ea7n \u0111\u01b0\u1ee3c n\u00e2ng l\u00ean 6-8 tri\u1ec7u \u0111\u1ed3ng. V\u1eady, \u0111\u1ebfn t\u1eadn n\u0103m 2026 m\u1edbi d\u1ef1 \u0111\u1ecbnh \u00e1p d\u1ee5ng Lu\u1eadt Thu\u1ebf TNCN s\u1eeda \u0111\u1ed5i th\u00ec m\u1ee9c \u0111\u00f3 c\u00f3 c\u00f2n h\u1ee3p l\u00fd?<\/p>\n

Do \u0111\u00f3, n\u1ebfu kh\u00f4ng thay \u0111\u1ed5i c\u0103n b\u1ea3n \u0111\u1ec3 gi\u1ea3i quy\u1ebft t\u1eeb c\u00e1i g\u1ed1c th\u00ec \u0111\u01b0a ra b\u1ea5t c\u1ee9 m\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh n\u00e0o, d\u00f9 th\u1ea5p hay cao \u0111\u1ebfn \u0111\u00e2u c\u0169ng v\u1eabn g\u00e2y ra tranh c\u00e3i, ph\u1ea3n\u00a0\u0111\u1ed1i, th\u1eafc m\u1eafc. C\u00f4ng b\u1eb1ng, h\u1ee3p l\u00fd kh\u00f4ng ph\u1ea3i ch\u1ec9 \u1edf ch\u1ed7, \u0111\u1eb7t ra m\u1ee9c gi\u1ea3m tr\u1eeb cao hay th\u1ea5p theo ki\u1ec3u c\u00e0o b\u1eb1ng, ki\u1ec3u nh\u01b0 gi\u00e0u ngh\u00e8o kh\u00e1c nhau m\u1ed9t tr\u1eddi m\u1ed9t v\u1ef1c th\u00ec h\u1ea7u nh\u01b0 h\u1eb1ng ng\u00e0y v\u1eabn ph\u1ea3i n\u1ed9p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng v\u1edbi m\u1ed9t m\u1ee9c thu\u1ebf su\u1ea5t 10% nh\u01b0 nhau. B\u1ea5t h\u1ee3p l\u00fd hi\u1ec7n nay l\u00e0 nhi\u1ec1u gia \u0111\u00ecnh c\u00f3 cu\u1ed9c s\u1ed1ng r\u1ea5t kh\u00f3 kh\u0103n, nh\u01b0ng v\u1eabn ph\u1ea3i n\u1ed9p thu\u1ebf thu nh\u1eadp v\u00e0 nhi\u1ec1u gia \u0111\u00ecnh ch\u1ec9 c\u00f3 m\u1ee9c s\u1ed1ng trung b\u00ecnh kh\u00e1 nh\u01b0ng \u0111\u00e3 ph\u1ea3i ch\u1ecbu thu\u1ebf su\u1ea5t l\u0169y ti\u1ebfn \u1edf m\u1ee9c r\u1ea5t cao 20-30%. Thu\u1ebf su\u1ea5t v\u00e0i ch\u1ee5c ph\u1ea7n tr\u0103m n\u00e0y ch\u1ec9 n\u00ean d\u00e0nh cho nh\u1eefng ng\u01b0\u1eddi th\u1eadt s\u1ef1 thu nh\u1eadp cao, gi\u00e0u c\u00f3, kh\u00e1 gi\u1ea3.<\/p>\n

Theo t\u00f4i, c\u00f3 3 v\u1ea5n \u0111\u1ec1 ch\u00ednh v\u1ec1 thu\u1ebf TNCN c\u1ea7n ph\u1ea3i thay \u0111\u1ed5i m\u1ed9t c\u00e1ch c\u01a1 b\u1ea3n. Th\u1ee9 nh\u1ea5t l\u00e0 m\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh t\u1ed1i thi\u1ec3u, d\u1ef1a tr\u00ean c\u00e1i g\u00ec ch\u1ee9 kh\u00f4ng th\u1ec3 c\u1ee9 \u0111\u01b0a ra m\u1ed9t con s\u1ed1 n\u00e0o \u0111\u00f3 r\u1ed3i ng\u01b0\u1eddi b\u1ea3o cao, k\u1ebb b\u1ea3o th\u1ea5p? Th\u1ee9 hai l\u00e0 nh\u1eefng kho\u1ea3n chi ti\u00eau n\u00e0o c\u1ea7n ph\u1ea3i \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb th\u00eam. Th\u1ee9 ba l\u00e0 thu\u1ebf su\u1ea5t g\u1ed3m m\u1ea5y m\u1ee9c, m\u1ed7i m\u1ee9c l\u00e0 bao nhi\u00eau v\u00e0 \u00e1p d\u1ee5ng cho kho\u1ea3ng thu nh\u1eadp n\u00e0o? Th\u1ef1c ch\u1ea5t, hai v\u1ea5n \u0111\u1ec1 sau quan tr\u1ecdng kh\u00f4ng k\u00e9m g\u00ec v\u1ea5n \u0111\u1ec1 \u0111\u1ea7u, th\u1eadm ch\u00ed c\u00f3 t\u00e1c \u0111\u1ed9ng c\u1ea3 v\u1ec1 chi\u1ec1u s\u00e2u v\u00e0 chi\u1ec1u r\u1ed9ng l\u1edbn h\u01a1n. V\u00ec m\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh l\u00e0 c\u00e0o b\u1eb1ng, n\u1ebfu \u0111\u1eb7t th\u1ea5p th\u00ec b\u1ecb ph\u1ea3n \u1ee9ng m\u1ea1nh, m\u00e0 \u0111\u1eb7t cao th\u00ec c\u00f3 nguy c\u01a1 thay \u0111\u1ed5i b\u1ea3n ch\u1ea5t c\u1ee7a s\u1eafc thu\u1ebf n\u00e0y, bi\u1ebfn \u201cthu\u1ebf thu nh\u1eadp\u201d th\u00e0nh \u201cthu\u1ebf thu nh\u1eadp cao\u201d. Do \u0111\u00f3, c\u1ea7n \u0111\u1eb7t gi\u1ea3m tr\u1eeb gia c\u1ea3nh chung v\u1eeba ph\u1ea3i, nh\u01b0ng t\u0103ng m\u1ee9c kh\u1ea5u tr\u1eeb th\u00eam, t\u1ee9c l\u00e0 gi\u1ea3m tr\u1eeb gia c\u1ea3nh ri\u00eang. \u0110\u1eb7c bi\u1ec7t b\u01b0\u1edbc nh\u1ea3y c\u1ee7a thu\u1ebf su\u1ea5t v\u00e0 m\u1ee9c thu nh\u1eadp b\u1ecb \u00e1p thu\u1ebf su\u1ea5t cao h\u01a1n qu\u00e1 th\u1ea5p, g\u1ea7n nh\u01b0 l\u00e0 t\u01b0\u01a1ng t\u1ef1 v\u1edbi 30 n\u0103m tr\u01b0\u1edbc, trong khi b\u1ed1i c\u1ea3nh thu nh\u1eadp v\u00e0 cu\u1ed9c s\u1ed1ng \u0111\u00e3 thay \u0111\u1ed5i qu\u00e1 l\u1edbn.<\/p>\n

V\u00ec v\u1eady, c\u1ea7n ph\u1ea3i t\u00ednh to\u00e1n l\u1ea1i vi\u1ec7c thu thu\u1ebf TNCN theo h\u01b0\u1edbng: Th\u1ee9 nh\u1ea5t, kh\u00f4ng \u0111\u00e1nh thu\u1ebf v\u1edbi nh\u00f3m ng\u01b0\u1eddi c\u00f3 thu nh\u1eadp ch\u1ec9 \u0111\u1ee7 \u0111\u00e1p \u1ee9ng nhu c\u1ea7u thi\u1ebft y\u1ebfu. Th\u1ee9 hai, thu thu\u1ebf th\u1ea5p v\u1edbi nh\u00f3m ng\u01b0\u1eddi c\u00f3 thu nh\u1eadp \u0111\u00e1p \u1ee9ng \u0111\u01b0\u1ee3c nhu c\u1ea7u s\u1ed1ng trung b\u00ecnh. Th\u1ee9 ba, ch\u1ec9 thu thu\u1ebf cao \u0111\u1ed1i v\u1edbi nh\u00f3m ng\u01b0\u1eddi c\u00f3 m\u1ee9c s\u1ed1ng cao th\u1eadt s\u1ef1. Tr\u00ean c\u01a1 s\u1edf \u0111\u00f3, c\u1ea7n gi\u1ea3m t\u1eeb 7 xu\u1ed1ng 5, th\u1eadm ch\u00ed xu\u1ed1ng 3 b\u1eadc thu\u1ebf su\u1ea5t, ch\u1eb3ng h\u1ea1n 1-2 b\u1eadc (kho\u1ea3ng 5-10%) cho nh\u00f3m th\u1ee9 hai, 1-3 b\u1eadc (kho\u1ea3ng 15-35%) cho nh\u00f3m th\u1ee9 3. \u0110\u00f3 l\u00e0 \u0111i\u1ec1u kh\u00f3, nh\u01b0ng v\u1edbi h\u1ec7 th\u1ed1ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed v\u00e0 \u1ee9ng d\u1ee5ng c\u00f4ng ngh\u1ec7 th\u00f4ng tin nh\u01b0 hi\u1ec7n nay th\u00ec ho\u00e0n to\u00e0n kh\u1ea3 thi. \u0110i\u1ec1u m\u00e0 nhi\u1ec1u ng\u01b0\u1eddi c\u0169ng c\u1ea3m th\u1ea5y b\u1ea5t b\u00ecnh, b\u1ea5t c\u00f4ng \u1edf ch\u1ed7, trong khi nh\u1eefng ng\u01b0\u1eddi l\u00e0m c\u00f4ng \u0103n l\u01b0\u01a1ng b\u1ecb t\u00ednh h\u1ebft t\u1eebng \u0111\u1ed3ng thu nh\u1eadp (\u0111\u00f3ng g\u00f3p t\u1edbi 70% ngu\u1ed3n thu thu\u1ebf TNCN), th\u00ec c\u00f2n \u0111\u1ec3 s\u00f3t, thu \u00edt, thu thi\u1ebfu ngu\u1ed3n thu nh\u1eadp r\u1ea5t l\u1edbn trong c\u00e1c khu v\u1ef1c kh\u00e1c.<\/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><\/p>\n

——————–<\/p>\n

Qu\u00e2n<\/em><\/strong> \u0111\u1ed9i Nh\u00e2n d\u00e2n (Ph\u00e1p lu\u1eadt) 02-3-2023:<\/em><\/strong><\/p>\n

https:\/\/www.qdnd.vn\/phap-luat\/cac-van-de\/xu-ly-nhung-bat-cap-lon-cua-luat-thue-thu-nhap-ca-nhan-720456<\/em><\/a><\/p>\n

(1.478) #thue #TNCN #BTC<\/em>","protected":false},"excerpt":{"rendered":"

X\u1eed l\u00fd nh\u1eefng b\u1ea5t c\u1eadp l\u1edbn c\u1ee7a Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n (Q\u0110ND) – LTS: B\u1ed9 T\u01b0 ph\u00e1p \u0111ang x\u00e2y d\u1ef1ng d\u1ef1 th\u1ea3o tr\u00ecnh Ch\u00ednh ph\u1ee7 v\u1ec1 Ch\u01b0\u01a1ng tr\u00ecnh x\u00e2y d\u1ef1ng lu\u1eadt, ph\u00e1p l\u1ec7nh n\u0103m 2024; \u0111i\u1ec1u ch\u1ec9nh Ch\u01b0\u01a1ng tr\u00ecnh x\u00e2y d\u1ef1ng lu\u1eadt, ph\u00e1p l\u1ec7nh n\u0103m 2023, \u0111\u1ec1 xu\u1ea5t s\u1eeda \u0111\u1ed5i m\u1ed9t lo\u1ea1t quy […]<\/p>\n","protected":false},"author":1,"featured_media":36052,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[14,26],"tags":[38,53],"class_list":["post-36051","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-nghien-cuu-bao-chi","category-legal-media","tag-luat-su-thue","tag-quan-ly-nha-nuoc"],"acf":[],"yoast_head":"\n298. X\u1eed l\u00fd nh\u1eefng b\u1ea5t c\u1eadp l\u1edbn c\u1ee7a Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n - ANVI Law Firm<\/title>\n<meta name=\"description\" content=\"Nh\u1eefng b\u1ea5t c\u1eadp l\u1edbn c\u1ee7a Lu\u1eadt Thu\u1ebf TNCN: M\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh kh\u00f4ng d\u1ef1a v\u00e0o m\u1ee9c s\u1ed1ng t\u1ed1i thi\u1ec3u, thu nh\u1eadp b\u00ecnh qu\u00e2n \u0111\u1ea7u ng\u01b0\u1eddi, c\u0169ng kh\u00f4ng...\" \/>\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\/vi\/298-xu-ly-nhung-bat-cap-lon-cua-luat-thue-thu-nhap-ca-nhan\/\" \/>\n<meta property=\"og:locale\" content=\"vi_VN\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"[:vi]298. 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