{"id":37414,"date":"2023-07-17T10:38:47","date_gmt":"2023-07-17T03:38:47","guid":{"rendered":"https:\/\/anvilaw.com\/vi\/?p=37414"},"modified":"2024-11-20T16:08:59","modified_gmt":"2024-11-20T09:08:59","slug":"3-536-tang-muc-giam-tru-gia-canh-thao-ganh-nang-cho-nguoi-nop-thue","status":"publish","type":"post","link":"https:\/\/anvilaw.com\/vi\/3-536-tang-muc-giam-tru-gia-canh-thao-ganh-nang-cho-nguoi-nop-thue\/","title":{"rendered":"3.536. T\u0103ng m\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh, th\u00e1o \u201cg\u00e1nh n\u1eb7ng\u201d cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf"},"content":{"rendered":"<h4><span style=\"color: #723918;\">T\u0103ng m\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh, th\u00e1o \u201cg\u00e1nh n\u1eb7ng\u201d cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf<\/span><\/h4>\n<h5><strong>(TBNH) &#8211; Ch\u1ecb Nguy\u1ec5n Minh H\u01b0\u1eddng &#8211; m\u1ed9t vi\u00ean ch\u1ee9c t\u1ea1i TP.H\u00e0 N\u1ed9i chia s\u1ebb, hai v\u1ee3 ch\u1ed3ng \u0111\u1ec1u l\u00e0m c\u00f4ng \u0103n l\u01b0\u01a1ng, kh\u00f4ng c\u00f3 thu nh\u1eadp ngo\u00e0i v\u00e0 thu\u1ed9c di\u1ec7n n\u1ed9p thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n. D\u1eabu \u0111\u01b0\u1ee3c h\u01b0\u1edfng gi\u1ea3m tr\u1eeb gia c\u1ea3nh nh\u01b0ng kh\u00f4ng \u0111\u00e1ng l\u00e0 bao v\u00ec chi ph\u00ed sinh ho\u1ea1t \u0111\u00e3 v\u01b0\u1ee3t m\u1ee9c gi\u1ea3m nhi\u1ec1u l\u1ea7n.<\/strong><\/h5>\n<h5><strong>Ch\u01b0a ph\u00f9 h\u1ee3p v\u1edbi th\u1ef1c t\u1ebf<\/strong><\/h5>\n<p>C\u0169ng b\u1ea5p b\u00eanh gi\u1eefa b\u00e0i to\u00e1n thu nh\u1eadp v\u00e0 chi ph\u00ed sinh ho\u1ea1t, anh V\u0169 Ho\u00e0i Nam (B\u00e0 R\u1ecba &#8211; V\u0169ng T\u00e0u) cho bi\u1ebft, d\u00f9 \u0111\u00e3 \u0111i l\u00e0m h\u01a1n 10 n\u0103m v\u00e0 thu nh\u1eadp 15 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng nh\u01b0ng anh v\u1eabn kh\u00f4ng c\u00f3 ti\u1ec1n \u0111\u1ec3 ti\u1ebft ki\u1ec7m v\u00ec ngo\u00e0i chi ph\u00ed cho gia \u0111\u00ecnh anh c\u00f2n ph\u1ea3i tr\u1ea3 ti\u1ec1n vi\u1ec7n ph\u00ed cho b\u1ea3n th\u00e2n, trung b\u00ecnh 5 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng. V\u1edbi m\u1ee9c l\u01b0\u01a1ng hi\u1ec7n t\u1ea1i, anh v\u1eabn thu\u1ed9c di\u1ec7n ph\u1ea3i n\u1ed9p thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n, trong khi \u0111\u00f3 m\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh kh\u00f4ng t\u00ednh \u0111\u1ebfn chi ph\u00ed kh\u00e1m, ch\u1eefa b\u1ec7nh c\u1ed1 \u0111\u1ecbnh c\u1ee7a anh.<\/p>\n<p><em><a href=\"https:\/\/anvilaw.com\/vi\/lawyers\/\"><span style=\"color: #0000ff;\">Lu\u1eadt s\u01b0<\/span><\/a> <a style=\"color: #0000ff;\" href=\"https:\/\/anvilaw.com\/vi\/lawyers\/truong-thanh-duc\/\">Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c<\/a>, Gi\u00e1m \u0111\u1ed1c <a style=\"color: #0000ff;\" href=\"https:\/\/anvilaw.com\/\">C\u00f4ng ty Lu\u1eadt<\/a> <strong><a style=\"color: #723900;\" href=\"https:\/\/www.facebook.com\/anvilawfirm\">ANVI<\/a><\/strong>, tr\u1ecdng t\u00e0i vi\u00ean ki\u00eam th\u00e0nh vi\u00ean H\u1ed9i \u0111\u1ed3ng Khoa h\u1ecdc ph\u00e1p l\u00fd, Trung t\u00e2m Tr\u1ecdng t\u00e0i qu\u1ed1c t\u1ebf Vi\u1ec7t Nam (VIAC) cho r\u1eb1ng, m\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh hi\u1ec7n nay \u0111\u01b0\u1ee3c duy tr\u00ec t\u1eeb n\u0103m 2020 \u0111\u00e3 kh\u00f4ng c\u00f2n ph\u00f9 h\u1ee3p m\u1eb7t b\u1eb1ng gi\u00e1 chung li\u00ean t\u1ee5c bi\u1ebfn \u0111\u1ed9ng t\u0103ng. \u0110i\u1ec1u n\u00e0y \u0111\u00e3 t\u1ea1o ra s\u1ef1 thi\u1ebfu c\u00f4ng b\u1eb1ng v\u1edbi c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ed9p thu\u1ebf. Do \u0111\u00f3, c\u1ea7n xem x\u00e9t n\u00e2ng m\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh trong b\u1ed1i c\u1ea3nh m\u1edbi.<\/em><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"img-fluid img-fluid wp-image-37415 size-medium alignright\" src=\"https:\/\/anvilaw.com\/wp-content\/uploads\/2023\/07\/1-3-450x283.jpg\" alt=\"T\u0103ng m\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh\" width=\"450\" height=\"283\" srcset=\"https:\/\/anvilaw.com\/wp-content\/uploads\/2023\/07\/1-3-450x283.jpg 450w, https:\/\/anvilaw.com\/wp-content\/uploads\/2023\/07\/1-3.jpg 640w\" sizes=\"auto, (max-width: 450px) 100vw, 450px\" \/><\/p>\n<h5><strong>\u0110\u1ea3m b\u1ea3o h\u00e0i h\u00f2a, c\u00e2n \u0111\u1ed1i gi\u1eefa c\u00e1c \u0111\u1ecba ph\u01b0\u01a1ng<\/strong><\/h5>\n<p>V\u1ec1 v\u1ea5n \u0111\u1ec1 n\u00e0y, V\u1ee5 Ch\u00ednh s\u00e1ch Thu\u1ebf (B\u1ed9 T\u00e0i ch\u00ednh) cho bi\u1ebft, t\u1eeb n\u0103m 2022, Qu\u1ed1c h\u1ed9i \u0111\u00e3 giao B\u1ed9 T\u00e0i ch\u00ednh nghi\u00ean c\u1ee9u n\u00e2ng m\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh. B\u1ed9 T\u00e0i ch\u00ednh \u0111\u00e3 c\u00f3 v\u0103n b\u1ea3n xin \u00fd ki\u1ebfn b\u1ed9, ng\u00e0nh, \u0111\u1ecba ph\u01b0\u01a1ng v\u00e0 b\u00e1o c\u00e1o Qu\u1ed1c h\u1ed9i \u0111\u1ec3 \u0111\u01b0a v\u00e0o ch\u01b0\u01a1ng tr\u00ecnh x\u00e2y d\u1ef1ng Lu\u1eadt thu\u1ebf Thu nh\u1eadp c\u00e1 nh\u00e2n. Qu\u1ed1c h\u1ed9i \u0111\u00e3 ph\u00ea duy\u1ec7t vi\u1ec7c x\u00e2y d\u1ef1ng Lu\u1eadt thu\u1ebf Thu nh\u1eadp c\u00e1 nh\u00e2n v\u00e0 d\u1ef1 ki\u1ebfn n\u0103m 2025 s\u1ebd s\u1eeda \u0111\u1ed5i. \u0110\u1ebfn th\u1eddi \u0111i\u1ec3m n\u00e0y, c\u0103n c\u1ee9 c\u1ee7a thay \u0111\u1ed5i m\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh ch\u1ee7 y\u1ebfu ph\u1ee5 thu\u1ed9c v\u00e0o ch\u1ec9 s\u1ed1 gi\u00e1 ti\u00eau d\u00f9ng (CPI).<\/p>\n<p>Tuy nhi\u00ean, chia s\u1ebb v\u1edbi b\u00e1o gi\u1edbi, PGS.TS. Ng\u00f4 Tr\u00ed Long, nguy\u00ean Ph\u00f3 Vi\u1ec7n tr\u01b0\u1edfng Vi\u1ec7n Nghi\u00ean c\u1ee9u th\u1ecb tr\u01b0\u1eddng gi\u00e1 c\u1ea3, vi\u1ec7c l\u1ea5y CPI l\u00e0m c\u01a1 s\u1edf \u0111i\u1ec1u ch\u1ec9nh m\u1ee9c t\u00ednh thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n, gi\u1ea3m tr\u1eeb gia c\u1ea3nh l\u00e0 kh\u00f4ng ph\u00f9 h\u1ee3p. B\u1edfi l\u1ebd CPI ch\u01b0a ph\u1ea3n \u00e1nh h\u1ebft \u0111\u01b0\u1ee3c c\u00e1c y\u1ebfu t\u1ed1 g\u00e2y t\u0103ng gi\u00e1 h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 thi\u1ebft y\u1ebfu trong cu\u1ed9c s\u1ed1ng h\u1eb1ng ng\u00e0y, v\u00ec th\u1ebf, \u0111i\u1ec1u ch\u1ec9nh m\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh kh\u00f4ng ch\u1ec9 c\u0103n c\u1ee9 v\u00e0o CPI, m\u00e0 c\u00f2n c\u1ea7n d\u1ef1a v\u00e0o m\u1ee9c t\u0103ng thu nh\u1eadp c\u1ee7a ng\u01b0\u1eddi d\u00e2n.<\/p>\n<p>Do \u0111\u00f3, m\u1ed9t chuy\u00ean gia \u0111\u1ec1 xu\u1ea5t, m\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh n\u00ean t\u0103ng theo l\u01b0\u01a1ng t\u1ed1i thi\u1ec3u v\u00f9ng do nh\u00e0 n\u01b0\u1edbc quy \u0111\u1ecbnh h\u00e0ng n\u0103m \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o c\u00e2n \u0111\u1ed1i gi\u1eefa c\u00e1c \u0111\u1ecba ph\u01b0\u01a1ng tr\u00ean c\u1ea3 n\u01b0\u1edbc. M\u1ee9c t\u0103ng th\u00eam gi\u1ea3m tr\u1eeb gia c\u1ea3nh kho\u1ea3ng 25%. T\u1eeb \u0111\u00f3, n\u00e2ng m\u1ee9c thu nh\u1eadp ch\u1ecbu thu\u1ebf l\u00ean 13 &#8211; 14 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf v\u00e0 5,5 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c. \u0110i\u1ec1u n\u00e0y s\u1ebd gi\u1ea3m g\u00e1nh n\u1eb7ng \u0111\u00f3ng thu\u1ebf v\u1edbi nh\u00f3m ng\u01b0\u1eddi c\u00f3 thu nh\u1eadp th\u1ea5p \u1edf khu v\u1ef1c th\u00e0nh th\u1ecb. H\u01a1n n\u1eefa m\u1ee9c n\u1ed9p 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<p>Theo b\u00e0 Nguy\u1ec5n Th\u1ecb C\u00fac, Ch\u1ee7 t\u1ecbch H\u1ed9i T\u01b0 v\u1ea5n Thu\u1ebf Vi\u1ec7t Nam, 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 nh\u1eefng ng\u01b0\u1eddi \u0111ang n\u1ed9p thu\u1ebf l\u1ea1i g\u1ea7n nh\u01b0 kh\u00f4ng c\u00f3 t\u00e1c \u0111\u1ed9ng nhi\u1ec1u. Do \u0111\u00f3, c\u1ea7n \u0111i\u1ec1u ch\u1ec9nh \u0111\u1ed3ng b\u1ed9 cho ph\u00f9 h\u1ee3p.<\/p>\n<p><strong>\u00c1i Nhi\u00ean<\/strong><\/p>\n<p><em>&#8212;&#8212;&#8212;&#8212;-<\/em><\/p>\n<p><strong><em>Th\u1eddi b\u00e1o Ng\u00e2n h\u00e0ng (X\u00e3 h\u1ed9i) ng\u00e0y 17-7-2023:<\/em><\/strong><\/p>\n<p><em><a href=\"https:\/\/thoibaonganhang.vn\/tang-muc-giam-tru-gia-canh-thao-ganh-nang-cho-nguoi-nop-thue-141835.html\">https:\/\/thoibaonganhang.vn\/tang-muc-giam-tru-gia-canh-thao-ganh-nang-cho-nguoi-nop-thue-141835.html<\/a> <\/em><\/p>\n<p><em>(91\/686)#Thue #TNCN<\/em>","protected":false},"excerpt":{"rendered":"<p>T\u0103ng m\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh, th\u00e1o \u201cg\u00e1nh n\u1eb7ng\u201d cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf (TBNH) &#8211; Ch\u1ecb Nguy\u1ec5n Minh H\u01b0\u1eddng &#8211; m\u1ed9t vi\u00ean ch\u1ee9c t\u1ea1i TP.H\u00e0 N\u1ed9i chia s\u1ebb, hai v\u1ee3 ch\u1ed3ng \u0111\u1ec1u l\u00e0m c\u00f4ng \u0103n l\u01b0\u01a1ng, kh\u00f4ng c\u00f3 thu nh\u1eadp ngo\u00e0i v\u00e0 thu\u1ed9c di\u1ec7n n\u1ed9p thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n. D\u1eabu \u0111\u01b0\u1ee3c h\u01b0\u1edfng gi\u1ea3m tr\u1eeb [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":37415,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[17,26],"tags":[38],"class_list":["post-37414","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-binh-luan-gop-y","category-legal-media","tag-luat-su-thue"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>3.536. 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