{"id":37287,"date":"2023-06-22T20:26:03","date_gmt":"2023-06-22T13:26:03","guid":{"rendered":"https:\/\/anvilaw.com\/vi\/?p=37287"},"modified":"2024-11-24T11:41:34","modified_gmt":"2024-11-24T04:41:34","slug":"4-074-de-nghi-tang-muc-giam-tru-cho-nguoi-nop-thue","status":"publish","type":"post","link":"https:\/\/anvilaw.com\/vi\/4-073-de-nghi-tang-muc-giam-tru-cho-nguoi-nop-thue\/","title":{"rendered":"4.073. \u0110\u1ec1 ngh\u1ecb t\u0103ng m\u1ee9c gi\u1ea3m tr\u1eeb cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf"},"content":{"rendered":"

\u0110\u1ec1 ngh\u1ecb t\u0103ng m\u1ee9c gi\u1ea3m tr\u1eeb cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf<\/span><\/h4>\n
(NL\u0110) – Chi ph\u00ed sinh ho\u1ea1t c\u1ee7a ng\u01b0\u1eddi d\u00e2n ng\u00e0y c\u00e0ng t\u0103ng, vi\u1ec7c t\u00ednh thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n v\u00e0 gi\u1ea3m tr\u1eeb gia c\u1ea3nh nh\u01b0 hi\u1ec7n nay kh\u00f4ng c\u00f2n ph\u00f9 h\u1ee3p<\/h5>\n

Hi\u1ec7p h\u1ed9i B\u1ea5t \u0111\u1ed9ng s\u1ea3n TP HCM (HoREA) m\u1edbi \u0111\u00e2y c\u00f3 v\u0103n b\u1ea3n g\u1eedi \u1ee6y ban Th\u01b0\u1eddng v\u1ee5 Qu\u1ed1c h\u1ed9i \u0111\u1ec1 ngh\u1ecb xem x\u00e9t t\u0103ng th\u00eam 25% m\u1ee9c\u00a0gi\u1ea3m tr\u1eeb\u00a0gia c\u1ea3nh \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n (TNCN), t\u1ee9c t\u0103ng m\u1ee9c gi\u1ea3m tr\u1eeb v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf l\u00ean 13 – 14 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng v\u00e0 m\u1ed7i ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c l\u00ean 5,5 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng.<\/p>\n

Ch\u01b0a ph\u00f9 h\u1ee3p th\u1ef1c t\u1ebf<\/strong><\/h5>\n

\u0110\u1ec1 ngh\u1ecb n\u00e0y xu\u1ea5t ph\u00e1t t\u1eeb quy \u0111\u1ecbnh c\u1ee7a d\u1ef1 th\u1ea3o Lu\u1eadt Nh\u00e0 \u1edf (s\u1eeda \u0111\u1ed5i) r\u1eb1ng ng\u01b0\u1eddi \u0111\u01b0\u1ee3c mua, thu\u00ea mua nh\u00e0 \u1edf x\u00e3 h\u1ed9i ph\u1ea3i thu\u1ed9c di\u1ec7n kh\u00f4ng n\u1ed9p thu\u1ebf TNCN \u0111\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n thu nh\u1eadp t\u1eeb ti\u1ec1n c\u00f4ng, ti\u1ec1n l\u01b0\u01a1ng. Theo HoREA, quy \u0111\u1ecbnh n\u00e0y \u0111\u00e3 lo\u1ea1i tr\u1eeb r\u1ea5t nhi\u1ec1u ng\u01b0\u1eddi kh\u00f4ng \u0111\u01b0\u1ee3c mua, thu\u00ea mua nh\u00e0 \u1edf x\u00e3 h\u1ed9i. B\u1edfi nh\u1eefng ng\u01b0\u1eddi n\u00e0y tuy c\u00f3 n\u1ed9p thu\u1ebf TNCN nh\u01b0ng v\u1edbi m\u1ee9c n\u1ed9p thu\u1ebf r\u1ea5t th\u1ea5p v\u00e0 th\u1ef1c ch\u1ea5t v\u1eabn l\u00e0 ng\u01b0\u1eddi c\u00f3 thu nh\u1eadp th\u1ea5p.<\/p>\n

\"\u0110\u1ec1

L\u00e0m th\u1ee7 t\u1ee5c quy\u1ebft to\u00e1n thu\u1ebf t\u1ea1i C\u1ee5c Thu\u1ebf TP HCM | \u1ea2nh: T\u1ea4N TH\u1ea0NH<\/p><\/div>\n

Theo ghi nh\u1eadn v\u00e0 ph\u1ea3n \u00e1nh c\u1ee7a nhi\u1ec1u b\u1ea1n \u0111\u1ecdc t\u1edbi\u00a0B\u00e1o Ng\u01b0\u1eddi Lao \u0110\u1ed9ng,<\/em>\u00a0m\u1ee9c gi\u1ea3m tr\u1eeb \u0111\u1ed1i v\u1edbi \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ed9p thu\u1ebf TNCN \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb quy\u1ebft 954 ng\u00e0y 2-6-2020 c\u1ee7a \u1ee6y ban Th\u01b0\u1eddng v\u1ee5 Qu\u1ed1c h\u1ed9i l\u00e0 11 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng v\u00e0 m\u1ed7i ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c l\u00e0 4,4 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng \u0111\u1ebfn nay \u0111\u00e3 kh\u00f4ng c\u00f2n ph\u00f9 h\u1ee3p v\u1edbi nhu c\u1ea7u chi ti\u00eau b\u00ecnh th\u01b0\u1eddng c\u1ee7a c\u00e1c h\u1ed9 gia \u0111\u00ecnh, nh\u1ea5t l\u00e0 \u1edf nh\u1eefng \u0111\u00f4 th\u1ecb l\u1edbn.<\/p>\n

Ch\u1ecb Tr\u1ea7n Ch\u00e2u Vi\u1ec7t, m\u1ed9t vi\u00ean ch\u1ee9c t\u1ea1i TP HCM, cho r\u1eb1ng m\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh nh\u01b0 hi\u1ec7n nay l\u00e0 qu\u00e1 th\u1ea5p v\u00ec chi ph\u00ed \u0103n u\u1ed1ng, \u0111i l\u1ea1i, ti\u1ec1n \u0111i\u1ec7n, n\u01b0\u1edbc\u2026 \u0111\u00e3 h\u1ebft s\u1ed1 ti\u1ec1n n\u00e0y. “N\u1ebfu ph\u00e1t sinh th\u00eam chi ph\u00ed kh\u00e1m ch\u1eefa b\u1ec7nh (ngo\u00e0i ph\u1ea1m vi b\u1ea3o hi\u1ec3m y t\u1ebf), h\u1ecdc t\u1eadp n\u00e2ng cao ki\u1ebfn th\u1ee9c, r\u00e8n luy\u1ec7n s\u1ee9c kh\u1ecfe… th\u00ec kh\u00f4ng bao gi\u1edd \u0111\u1ee7. M\u1eb7t kh\u00e1c, con t\u00f4i h\u1ecdc \u0111\u1ea1i h\u1ecdc nh\u01b0ng ch\u1ec9 \u0111\u01b0\u1ee3c gi\u1ea3m tr\u1eeb 4,4 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng l\u00e0 qu\u00e1 \u00edt v\u00ec h\u1ecdc ph\u00ed \u1edf tr\u01b0\u1eddng, h\u1ecdc ngo\u1ea1i ng\u1eef, \u0103n u\u1ed1ng, \u0111i l\u1ea1i… ti\u00eau t\u1ed1n t\u1edbi h\u01a1n 10 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng” – ch\u1ecb Vi\u1ec7t li\u1ec7t k\u00ea.<\/p>\n

Anh Ho\u00e0ng B\u00e1ch – nh\u00e2n vi\u00ean m\u1ed9t c\u00f4ng ty truy\u1ec1n th\u00f4ng \u1edf qu\u1eadn 3, TP HCM – cho bi\u1ebft anh v\u00e0 nh\u00f3m b\u1ea1n v\u1eeba \u0111\u01b0\u1ee3c nh\u1eadn gi\u1ea3i th\u01b0\u1edfng xu\u1ea5t s\u1eafc c\u1ee7a c\u00f4ng ty, do ho\u00e0n th\u00e0nh v\u01b0\u1ee3t k\u1ebf ho\u1ea1ch \u0111\u1ec1 ra nh\u01b0ng kh\u00f4ng ai ch\u1ecbu \u0111\u1ee9ng ra nh\u1eadn v\u00ec s\u1ee3 \u0111\u00f3ng thu\u1ebf TNCN. “Ti\u1ec1n th\u01b0\u1edfng chia \u0111\u1ec1u nh\u01b0ng ph\u1ea3i ch\u1ecdn ra ng\u01b0\u1eddi c\u00f3 thu nh\u1eadp th\u1ea5p nh\u1ea5t \u0111\u1ea1i di\u1ec7n nh\u1eadn, \u0111\u1ec3 s\u1ed1 ti\u1ec1n ch\u1ecbu thu\u1ebf l\u0169y ti\u1ebfn l\u00e0 th\u1ea5p nh\u1ea5t. C\u00f4ng ty t\u00f4i c\u00f3 ng\u01b0\u1eddi nh\u1eadn th\u01b0\u1edfng xong g\u1ed9p v\u00e0o thu nh\u1eadp h\u1eb1ng th\u00e1ng v\u00e0 \u0111\u00f3ng thu\u1ebf l\u0169y ti\u1ebfn n\u00ean ai c\u0169ng s\u1ee3 nh\u1eadn th\u01b0\u1edfng” – anh B\u00e1ch b\u0103n kho\u0103n.<\/p>\n

Nhi\u1ec1u \u00fd ki\u1ebfn cho r\u1eb1ng nh\u1eefng kho\u1ea3n th\u01b0\u1edfng c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng ch\u1ec9 v\u00e0i tri\u1ec7u \u0111\u1ed3ng ho\u1eb7c ch\u1ee5c tri\u1ec7u \u0111\u1ed3ng v\u1eabn ph\u1ea3i gom v\u00e0o “t\u00ednh \u0111\u00fang, t\u00ednh \u0111\u1ee7” v\u1edbi thu nh\u1eadp h\u1eb1ng th\u00e1ng r\u1ed3i tr\u1eeb thu\u1ebf l\u0169y ti\u1ebfn l\u00e0 ch\u01b0a h\u1ee3p l\u00fd, tri\u1ec7t ti\u00eau s\u1ef1 s\u00e1ng t\u1ea1o, c\u1ed1ng hi\u1ebfn c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng\u2026<\/p>\n

Theo \u00f4ng Ph\u1ea1m Ho\u00e0ng Nam, Gi\u00e1m \u0111\u1ed1c C\u00f4ng ty T\u01b0 v\u1ea5n Thu\u1ebf VINASC, trong t\u00ecnh h\u00ecnh v\u1eadt gi\u00e1 leo thang, m\u1ee9c s\u1ed1ng c\u1ee7a ng\u01b0\u1eddi d\u00e2n, m\u1ee9c l\u01b0\u01a1ng t\u1ed1i thi\u1ec3u v\u00f9ng c\u0169ng \u0111\u00e3 \u0111\u01b0\u1ee3c t\u0103ng n\u00ean vi\u1ec7c kh\u00f4ng t\u0103ng th\u00eam s\u1ed1 ti\u1ec1n gi\u1ea3m tr\u1eeb gia c\u1ea3nh l\u00e0 thi\u1ebfu th\u1ef1c t\u1ebf.<\/p>\n

M\u1ed9t trong nh\u1eefng quy \u0111\u1ecbnh b\u1ea5t c\u1eadp kh\u00e1c c\u1ee7a Lu\u1eadt Thu\u1ebf TNCN l\u00e0 khi m\u1ed9t c\u00e1 nh\u00e2n b\u1ecb cho ngh\u1ec9 vi\u1ec7c v\u00e0 \u0111\u01b0\u1ee3c ch\u1ee7 DN h\u1ed7 tr\u1ee3 m\u1ed9t s\u1ed1 ti\u1ec1n nh\u1ea5t \u0111\u1ecbnh th\u00ec m\u1ed9t ph\u1ea7n c\u1ee7a s\u1ed1 ti\u1ec1n n\u00e0y c\u0169ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o thu nh\u1eadp t\u00ednh thu\u1ebf. V\u00ed d\u1ee5, DN tr\u1ee3 c\u1ea5p th\u00f4i vi\u1ec7c cho ng\u01b0\u1eddi lao \u0111\u1ed9ng 250 tri\u1ec7u \u0111\u1ed3ng.<\/p>\n

Theo quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 Lu\u1eadt Lao \u0111\u1ed9ng v\u00e0 Lu\u1eadt B\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i, 150 tri\u1ec7u \u0111\u1ed3ng c\u1ee7a s\u1ed1 ti\u1ec1n n\u00e0y kh\u00f4ng t\u00ednh v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf nh\u01b0ng s\u1ed1 ti\u1ec1n 100 tri\u1ec7u \u0111\u1ed3ng c\u00f2n l\u1ea1i l\u00e0 kho\u1ea3n chi v\u01b0\u1ee3t quy \u0111\u1ecbnh n\u00ean ph\u1ea3i n\u1ed9p thu\u1ebf TNCN v\u1edbi thu\u1ebf su\u1ea5t 10%. \u0110\u00e2y l\u00e0 m\u1ed9t ngh\u1ecbch l\u00fd m\u00e0 th\u1eddi gian g\u1ea7n \u0111\u00e2y d\u01b0 lu\u1eadn kh\u00e1 b\u1ea5t b\u00ecnh, v\u00ec ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111\u00e3 r\u01a1i v\u00e0o ho\u00e0n c\u1ea3nh th\u1ea5t nghi\u1ec7p, h\u1ecd v\u1eabn ph\u1ea3i n\u1ed9p thu\u1ebf.<\/p>\n

Trao \u0111\u1ed5i v\u1edbi ph\u00f3ng vi\u00ean B\u00e1o Ng\u01b0\u1eddi Lao \u0110\u1ed9ng, l\u00e3nh \u0111\u1ea1o C\u1ee5c Thu\u1ebf TP HCM th\u1eeba nh\u1eadn vi\u1ec7c t\u00ednh thu\u1ebf TNCN \u0111\u1ed1i v\u1edbi kho\u1ea3n tr\u1ee3 c\u1ea5p c\u00f4ng nh\u00e2n b\u1ecb th\u00f4i vi\u1ec7c l\u00e0 ch\u01b0a h\u1ee3p l\u00fd. C\u01a1 quan thu\u1ebf s\u1ebd ki\u1ebfn ngh\u1ecb c\u1ea5p tr\u00ean s\u1eeda \u0111\u1ed5i Lu\u1eadt Thu\u1ebf TNCN nh\u1eb1m h\u1ed7 tr\u1ee3 ng\u01b0\u1eddi lao \u0111\u1ed9ng khi h\u1ecd b\u1ecb m\u1ea5t vi\u1ec7c l\u00e0m.<\/h5>\n

C\u1ea7n s\u1edbm \u0111i\u1ec1u ch\u1ec9nh<\/strong><\/p>\n

L\u00e0 m\u1ed9t trong nh\u1eefng ng\u01b0\u1eddi tham gia x\u00e2y d\u1ef1ng Lu\u1eadt Thu\u1ebf TNCN ngay t\u1eeb \u0111\u1ea7u, b\u00e0 Nguy\u1ec5n Th\u1ecb C\u00fac, Ch\u1ee7 t\u1ecbch H\u1ed9i T\u01b0 v\u1ea5n Thu\u1ebf Vi\u1ec7t Nam, cho r\u1eb1ng n\u1ebfu ch\u1ec9 t\u0103ng m\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh nh\u01b0ng v\u1eabn gi\u1eef c\u00e1c b\u1eadc thu\u1ebf v\u00e0 thu\u1ebf su\u1ea5t th\u00ec ch\u1ec9 \u0111i\u1ec1u ch\u1ec9nh r\u1ea5t \u00edt cho nh\u1eefng ng\u01b0\u1eddi ch\u01b0a \u0111\u1ebfn ng\u01b0\u1ee1ng n\u1ed9p thu\u1ebf; c\u00f2n nh\u1eefng ng\u01b0\u1eddi \u0111ang n\u1ed9p thu\u1ebf l\u1ea1i g\u1ea7n nh\u01b0 kh\u00f4ng thay \u0111\u1ed5i nhi\u1ec1u. “Hi\u1ec7n nay c\u00f3 nhi\u1ec1u \u00fd ki\u1ebfn \u0111\u1ec1 xu\u1ea5t thu\u1ebf TNCN c\u1ea7n gi\u1ea3m t\u1eeb 7 b\u1eadc thu\u1ebf xu\u1ed1ng c\u00f2n 5 b\u1eadc nh\u01b0ng n\u1ebfu ch\u1ec9 gi\u1ea3m b\u1eadc th\u00ec m\u1ee9c thu\u1ebf su\u1ea5t cao nh\u1ea5t v\u1eabn l\u00e0 35%.<\/p>\n

Do \u0111\u00f3 lu\u1eadt n\u00e0y c\u1ea7n ph\u1ea3i \u0111i\u1ec1u ch\u1ec9nh to\u00e0n di\u1ec7n sao cho m\u1ee9c thu\u1ebf su\u1ea5t cao nh\u1ea5t xu\u1ed1ng c\u00f2n 30%. Kh\u00f4ng ch\u1ec9 v\u1edbi c\u00e1c kho\u1ea3n thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng m\u00e0 c\u1ea7n t\u00ednh to\u00e1n l\u1ea1i nhi\u1ec1u \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf v\u00e0 nhi\u1ec1u kho\u1ea3n thu nh\u1eadp kh\u00e1c. \u0110\u01a1n c\u1eed, c\u00e1 nh\u00e2n kinh doanh kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb chi ph\u00ed khi c\u00f3 doanh thu 100 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng tr\u1edf l\u00ean ph\u1ea3i n\u1ed9p thu\u1ebf l\u00e0 kh\u00f4ng \u1ed5n” – b\u00e0 C\u00fac n\u00eau v\u1ea5n \u0111\u1ec1.<\/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>, cho r\u1eb1ng t\u1eeb nhi\u1ec1u n\u0103m qua, Lu\u1eadt Thu\u1ebf TNCN \u0111\u00e3 b\u1ed9c l\u1ed9 s\u1ef1 b\u1ea5t c\u1eadp. 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 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 cu\u1ed9c s\u1ed1ng c\u1ee7a ng\u01b0\u1eddi d\u00e2n.<\/em><\/p>\n

V\u1ec1 c\u00e1c b\u1eadc t\u00ednh thu\u1ebf TNCN, vi\u1ec7c quy \u0111\u1ecbnh 7 b\u1eadc thu\u1ebf hi\u1ec7n nay khi th\u1ef1c hi\u1ec7n l\u1ea1i qu\u00e1 r\u01b0\u1eddm r\u00e0, ph\u1ee9c t\u1ea1p. Lu\u1eadt s\u01b0<\/span><\/a> Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c<\/a>\u00a0cho r\u1eb1ng c\u01a1 quan ch\u1ee9c 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.<\/em><\/p>\n

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 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, vi\u1ec7c gi\u00e3n kho\u1ea3ng c\u00e1ch thu nh\u1eadp gi\u1eefa c\u00e1c b\u1eadc s\u1ebd b\u1ea3o \u0111\u1ea3m t\u00ednh c\u00f4ng b\u1eb1ng trong \u0111i\u1ec1u ti\u1ebft thu nh\u1eadp c\u1ee7a lu\u1eadt.<\/em><\/p>\n

TS Nguy\u1ec5n H\u1eefu Hu\u00e2n, Tr\u01b0\u1eddng \u0110H Kinh t\u1ebf TP HCM (UEH), nh\u1eadn \u0111\u1ecbnh \u1edf nh\u1eefng \u0111\u00f4 th\u1ecb l\u1edbn nh\u01b0 H\u00e0 N\u1ed9i, TP HCM, \u0110\u00e0 N\u1eb5ng\u2026 chi ph\u00ed sinh ho\u1ea1t c\u1ee7a ng\u01b0\u1eddi d\u00e2n cao n\u00ean m\u1ee9c t\u00ednh thu\u1ebf TNCN nh\u01b0 hi\u1ec7n nay v\u00e0 m\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh kh\u00f4ng c\u00f2n ph\u00f9 h\u1ee3p. N\u1ebfu thu\u1ebf kh\u00f4ng ph\u00f9 h\u1ee3p, ng\u01b0\u1eddi \u0111\u00f3ng thu\u1ebf s\u1ebd th\u1ea5y kh\u00f3 kh\u0103n t\u1eeb \u0111\u00f3 kh\u00f4ng k\u00edch th\u00edch \u0111\u01b0\u1ee3c vi\u1ec7c s\u00e1ng t\u1ea1o, th\u1eadm ch\u00ed kh\u00f4ng c\u00f3 \u0111\u1ed9ng l\u1ef1c l\u00e0m vi\u1ec7c.<\/p>\n

Trong khi \u0111\u00f3, r\u1ea5t nhi\u1ec1u ng\u01b0\u1eddi kinh doanh t\u1ef1 do ho\u1eb7c l\u00e0m vi\u1ec7c trong nh\u1eefng l\u0129nh v\u1ef1c nh\u01b0 bu\u00f4n b\u00e1n, kinh doanh online, s\u00e1ng t\u1ea1o n\u1ed9i dung s\u1ed1\u2026 l\u1ea1i \u0111\u00f3ng thu\u1ebf kho\u00e1n, v\u1edbi thu nh\u1eadp cao h\u01a1n nhi\u1ec1u ng\u01b0\u1eddi l\u00e0m c\u00f4ng \u0103n l\u01b0\u01a1ng b\u00ecnh th\u01b0\u1eddng, \u0111i\u1ec1u n\u00e0y c\u0169ng kh\u00f4ng h\u1ee3p l\u00fd. Do \u0111\u00f3, c\u00e1ch t\u00ednh thu\u1ebf TNCN v\u00e0 m\u1ee9c t\u00ednh thu\u1ebf, b\u1eadc thu\u1ebf c\u0169ng c\u1ea7n \u0111\u01b0\u1ee3c t\u00ednh to\u00e1n, \u0111i\u1ec1u ch\u1ec9nh h\u1ee3p l\u00fd \u0111\u1ec3 t\u1ea1o s\u1ef1 c\u00f4ng b\u1eb1ng v\u00e0 khuy\u1ebfn kh\u00edch ng\u01b0\u1eddi d\u00e2n \u0111\u00f3ng thu\u1ebf \u0111\u1ea7y \u0111\u1ee7.<\/p>\n

THY TH\u01a0 – TH\u00c1I PH\u01af\u01a0NG<\/strong><\/h5>\n
—————<\/h5>\n
Ng\u01b0\u1eddi<\/em><\/strong> lao \u0111\u1ed9ng<\/em><\/strong> (Kinh<\/em><\/strong> t\u1ebf<\/em><\/strong>) ng\u00e0y <\/em><\/strong>22-6<\/em><\/strong>-2023:<\/em><\/strong><\/h5>\n

https:\/\/nld.com.vn\/kinh-te\/de-nghi-tang-muc-giam-tru-cho-nguoi-nop-thue-20230621211146726.htm<\/a><\/em><\/p>\n

(<\/em>201\/1.396<\/em>) #TNCN<\/em><\/p>\n

 ","protected":false},"excerpt":{"rendered":"

\u0110\u1ec1 ngh\u1ecb t\u0103ng m\u1ee9c gi\u1ea3m tr\u1eeb cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf (NL\u0110) – Chi ph\u00ed sinh ho\u1ea1t c\u1ee7a ng\u01b0\u1eddi d\u00e2n ng\u00e0y c\u00e0ng t\u0103ng, vi\u1ec7c t\u00ednh thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n v\u00e0 gi\u1ea3m tr\u1eeb gia c\u1ea3nh nh\u01b0 hi\u1ec7n nay kh\u00f4ng c\u00f2n ph\u00f9 h\u1ee3p Hi\u1ec7p h\u1ed9i B\u1ea5t \u0111\u1ed9ng s\u1ea3n TP HCM (HoREA) m\u1edbi \u0111\u00e2y c\u00f3 v\u0103n b\u1ea3n g\u1eedi […]<\/p>\n","protected":false},"author":1,"featured_media":37288,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[27,26],"tags":[38],"class_list":["post-37287","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-interviews","category-legal-media","tag-luat-su-thue"],"acf":[],"yoast_head":"\n4.073. \u0110\u1ec1 ngh\u1ecb t\u0103ng m\u1ee9c gi\u1ea3m tr\u1eeb cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf - 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