{"id":37787,"date":"2023-09-06T08:13:03","date_gmt":"2023-09-06T01:13:03","guid":{"rendered":"https:\/\/anvilaw.com\/vi\/?p=37787"},"modified":"2024-10-21T15:14:33","modified_gmt":"2024-10-21T08:14:33","slug":"4-130-nguoi-dan-phai-cho-hon-3-nam-moi-duoc-sua-thue","status":"publish","type":"post","link":"https:\/\/anvilaw.com\/vi\/4-130-nguoi-dan-phai-cho-hon-3-nam-moi-duoc-sua-thue\/","title":{"rendered":"4.130. Ng\u01b0\u1eddi d\u00e2n ph\u1ea3i ch\u1edd h\u01a1n 3 n\u0103m m\u1edbi \u0111\u01b0\u1ee3c s\u1eeda thu\u1ebf?"},"content":{"rendered":"

Ng\u01b0\u1eddi d\u00e2n ph\u1ea3i ch\u1edd h\u01a1n 3 n\u0103m m\u1edbi \u0111\u01b0\u1ee3c s\u1eeda thu\u1ebf?<\/span><\/h4>\n

(TN) – Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n qu\u00e1 l\u1ed7i th\u1eddi, nh\u01b0ng d\u1ef1 ki\u1ebfn ng\u01b0\u1eddi l\u00e0m c\u00f4ng \u0103n l\u01b0\u01a1ng ph\u1ea3i ch\u1edd h\u01a1n 3 n\u0103m n\u1eefa m\u1edbi \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh.<\/strong><\/p>\n

H\u00f4m nay (6.9), \u1ee6y ban Th\u01b0\u1eddng v\u1ee5 Qu\u1ed1c h\u1ed9i s\u1ebd t\u1ed5 ch\u1ee9c H\u1ed9i ngh\u1ecb to\u00e0n qu\u1ed1c l\u1ea7n th\u1ee9 nh\u1ea5t tri\u1ec3n khai lu\u1eadt, ngh\u1ecb quy\u1ebft c\u1ee7a Qu\u1ed1c h\u1ed9i kh\u00f3a XV. Trong \u0111\u00f3, B\u1ed9 T\u00e0i ch\u00ednh cho bi\u1ebft Ch\u00ednh ph\u1ee7 \u0111\u00e3 c\u00f3 b\u00e1o c\u00e1o tr\u00ecnh \u1ee6y ban Th\u01b0\u1eddng v\u1ee5 Qu\u1ed1c h\u1ed9i, trong \u0111\u00f3 \u0111\u1ec1 xu\u1ea5t x\u00e2y d\u1ef1ng d\u1ef1 \u00e1n\u00a0lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n\u00a0(TNCN – s\u1eeda \u0111\u1ed5i), \u0111\u1ec1 ngh\u1ecb \u0111\u01b0a v\u00e0o ch\u01b0\u01a1ng tr\u00ecnh x\u00e2y d\u1ef1ng lu\u1eadt, ph\u00e1p l\u1ec7nh n\u0103m 2025, d\u1ef1 ki\u1ebfn tr\u00ecnh Qu\u1ed1c h\u1ed9i cho \u00fd ki\u1ebfn t\u1ea1i k\u1ef3 h\u1ecdp th\u00e1ng 10.2025 v\u00e0 th\u00f4ng qua t\u1ea1i k\u1ef3 h\u1ecdp th\u00e1ng 5.2026.<\/p>\n

\"3<\/p>\n

H\u01a1n 3 n\u0103m n\u1eefa c\u00e1c quy \u0111\u1ecbnh l\u1ea1c h\u1eadu v\u1ec1 thu\u1ebf TNCN m\u1edbi \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i<\/p>\n

\u0110\u00c0O NG\u1eccC TH\u1ea0CH<\/p>\n

Ch\u00ednh s\u00e1ch thu\u1ebf l\u1ea1c h\u1eadu<\/h5>\n

Nh\u1eefng n\u0103m qua, h\u00e0ng lo\u1ea1t chuy\u00ean gia kinh t\u1ebf l\u1eabn \u0111\u1ea1i bi\u1ec3u Qu\u1ed1c h\u1ed9i \u0111\u00e3 nhi\u1ec1u l\u1ea7n \u0111\u1ec1 c\u1eadp v\u1ec1 c\u00e1c \u0111i\u1ec3m b\u1ea5t h\u1ee3p l\u00fd, l\u1ea1c h\u1eadu trong\u00a0lu\u1eadt Thu\u1ebf TNCN. H\u00e0ng lo\u1ea1t quy \u0111\u1ecbnh kh\u00f4ng c\u00f2n ph\u00f9 h\u1ee3p v\u1edbi t\u00ecnh h\u00ecnh kinh t\u1ebf x\u00e3 h\u1ed9i c\u1ee7a VN sau h\u01a1n 14 n\u0103m \u00e1p d\u1ee5ng (c\u00f3 s\u1eeda \u0111\u1ed5i g\u1ea7n nh\u1ea5t v\u00e0o cu\u1ed1i n\u0103m 2012). C\u1ee5 th\u1ec3, thu\u1ebf TNCN \u0111ang \u00e1p d\u1ee5ng g\u1ed3m 7 b\u1eadc l\u0169y ti\u1ebfn v\u1edbi m\u1ee9c thu\u1ebf t\u1eeb 5 – 35% l\u00e0 qu\u00e1 nhi\u1ec1u v\u00e0 qu\u00e1 cao. Kho\u1ea3ng c\u00e1ch gi\u1eefa c\u00e1c b\u1eadc thu\u1ebf \u1edf m\u1ee9c th\u1ea5p qu\u00e1 d\u00e0y l\u00e0m t\u0103ng \u0111\u1ed1i t\u01b0\u1ee3ng ph\u1ea3i n\u1ed9p thu\u1ebf.<\/p>\n

\u0110\u1eb7c bi\u1ec7t, m\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh (GTGC) cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf d\u00f9 \u0111\u00e3 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i theo quy \u0111\u1ecbnh t\u1eeb n\u0103m 2021 l\u00ean 11 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng v\u00e0 cho ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c l\u00e0 4,4 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng c\u0169ng qu\u00e1 l\u1ea1c h\u1eadu, kh\u00f4ng \u0111\u1ea3m b\u1ea3o cu\u1ed9c s\u1ed1ng b\u00ecnh th\u01b0\u1eddng \u1edf c\u00e1c \u0111\u00f4 th\u1ecb cho ng\u01b0\u1eddi lao \u0111\u1ed9ng.<\/p>\n

M\u1ed9t s\u1ed1 quy \u0111\u1ecbnh b\u1ea5t c\u1eadp kh\u00e1c nh\u01b0 ng\u01b0\u1eddi c\u00f3 thu nh\u1eadp tr\u00ean 1 tri\u1ec7u \u0111\u1ed3ng v\u1eabn kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh l\u00e0 ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c; thu nh\u1eadp v\u00e3ng lai t\u1eeb m\u1ee9c 2 tri\u1ec7u \u0111\u1ed3ng ph\u1ea3i n\u1ed9p thu\u1ebf v\u1eabn t\u1ed3n t\u1ea1i\u2026 Hi\u1ec7n quy \u0111\u1ecbnh ti\u00eau ch\u00ed h\u1ed9 ngh\u00e8o c\u1ee7a c\u1ea3 n\u01b0\u1edbc \u1edf khu v\u1ef1c n\u00f4ng th\u00f4n l\u00e0 1,5 tri\u1ec7u \u0111\u1ed3ng\/ng\u01b0\u1eddi\/th\u00e1ng v\u00e0 khu v\u1ef1c th\u00e0nh th\u1ecb l\u00e0 2 tri\u1ec7u \u0111\u1ed3ng\/ng\u01b0\u1eddi\/th\u00e1ng. Th\u1ebf nh\u01b0ng quy \u0111\u1ecbnh hi\u1ec7n nay th\u00ec nhi\u1ec1u ng\u01b0\u1eddi d\u00f9 thu nh\u1eadp d\u01b0\u1edbi chu\u1ea9n ngh\u00e8o, kh\u00f4ng \u0111\u1ee7 s\u1ed1ng nh\u01b0ng v\u1eabn kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c.<\/p>\n

Trong b\u1ed1i c\u1ea3nh hi\u1ec7n nay, r\u1ea5t nhi\u1ec1u ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111\u00e3 b\u1ecb gi\u1ea3m m\u1ea1nh thu nh\u1eadp, \u0111\u1eddi s\u1ed1ng v\u00f4 c\u00f9ng kh\u00f3 kh\u0103n. Nh\u1eefng b\u1ea5t h\u1ee3p l\u00fd, l\u1ea1c h\u1eadu trong quy \u0111\u1ecbnh v\u1ec1 thu\u1ebf TNCN nh\u01b0 m\u1ee9c GTGC, c\u00e1c b\u1eadc thu\u1ebf l\u0169y ti\u1ebfn ch\u01b0a h\u1ee3p l\u00fd \u0111\u00e1ng l\u1ebd ra c\u1ea7n ph\u1ea3i \u0111\u01b0\u1ee3c \u01b0u ti\u00ean s\u1eeda \u0111\u1ed5i s\u1edbm h\u01a1n v\u00ec t\u00e1c \u0111\u1ed9ng \u0111\u1ebfn to\u00e0n d\u00e2n.<\/em><\/strong><\/p>\n

Lu\u1eadt s\u01b0<\/span><\/a>\u00a0<\/span>Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c<\/a>, Gi\u00e1m \u0111\u1ed1c C\u00f4ng ty Lu\u1eadt<\/a> ANVI<\/a><\/em><\/strong><\/p>\n

S\u1ef1 b\u1ea5t c\u1eadp n\u00e0y c\u0169ng \u0111\u01b0\u1ee3c c\u00e1c b\u1ed9, ng\u00e0nh li\u00ean quan ph\u1ea3n \u00e1nh. \u0110\u01a1n c\u1eed B\u1ed9 T\u01b0 ph\u00e1p qua r\u00e0 so\u00e1t c\u01a1 c\u1ea5u bi\u1ec3u thu\u1ebf hi\u1ec7n nay v\u00e0 nghi\u00ean c\u1ee9u xu h\u01b0\u1edbng c\u1ea3i thi\u1ec7n v\u1ec1 m\u1ee9c s\u1ed1ng d\u00e2n c\u01b0 trong th\u1eddi gian t\u1edbi c\u0169ng nh\u01b0 kinh nghi\u1ec7m qu\u1ed1c t\u1ebf, cho r\u1eb1ng VN c\u00f3 th\u1ec3 nghi\u00ean c\u1ee9u \u0111\u1ec3 c\u1eaft gi\u1ea3m t\u1eeb 7 b\u1eadc xu\u1ed1ng 5 b\u1eadc thu\u1ebf; c\u00f9ng v\u1edbi vi\u1ec7c xem x\u00e9t n\u1edbi r\u1ed9ng kho\u1ea3ng c\u00e1ch thu nh\u1eadp trong c\u00e1c b\u1eadc thu\u1ebf, \u0111\u1ea3m b\u1ea3o \u0111i\u1ec1u ti\u1ebft \u1edf m\u1ee9c cao h\u01a1n v\u00e0o nh\u1eefng ng\u01b0\u1eddi c\u00f3 thu nh\u1eadp \u1edf b\u1eadc thu\u1ebf cao. Th\u1ef1c hi\u1ec7n theo h\u01b0\u1edbng n\u00e0y s\u1ebd g\u00f3p ph\u1ea7n \u0111\u01a1n gi\u1ea3n h\u00f3a, gi\u1ea3m s\u1ed1 b\u1eadc thu\u1ebf nh\u1eb1m t\u1ea1o thu\u1eadn l\u1ee3i cho c\u00f4ng t\u00e1c k\u00ea khai, n\u1ed9p thu\u1ebf.<\/p>\n

B\u00ean c\u1ea1nh \u0111\u00f3, B\u1ed9 T\u01b0 ph\u00e1p c\u0169ng \u0111\u1ec1 xu\u1ea5t m\u1ee9c GTGC c\u1ee5 th\u1ec3 c\u1ea7n \u0111\u01b0\u1ee3c nghi\u00ean c\u1ee9u, t\u00ednh to\u00e1n m\u1ed9t c\u00e1ch k\u1ef9 l\u01b0\u1ee1ng, \u0111\u1ea3m b\u1ea3o cao h\u01a1n GDP b\u00ecnh qu\u00e2n \u0111\u1ea7u ng\u01b0\u1eddi, ti\u1ec1n l\u01b0\u01a1ng t\u1ed1i thi\u1ec3u v\u00f9ng, m\u1ee9c chi ti\u00eau b\u00ecnh qu\u00e2n \u0111\u1ea7u ng\u01b0\u1eddi trong m\u1ed9t giai \u0111o\u1ea1n nh\u1ea5t \u0111\u1ecbnh. N\u1ebfu d\u1ef1 ki\u1ebfn \u0111\u1ebfn n\u0103m 2026, lu\u1eadt thu\u1ebf n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh th\u00ec c\u0169ng c\u00f3 th\u1ec3 nghi\u00ean c\u1ee9u s\u1eeda \u0111\u1ed5i n\u00e2ng m\u1ee9c GTGC cho ph\u00f9 h\u1ee3p v\u1edbi s\u1ef1 bi\u1ebfn \u0111\u1ed9ng c\u1ee7a gi\u00e1 c\u1ea3 c\u0169ng nh\u01b0 s\u1ef1 gia t\u0103ng m\u1ee9c s\u1ed1ng d\u00e2n c\u01b0 trong giai \u0111o\u1ea1n t\u1edbi\u2026<\/p>\n

Ngay B\u1ed9 T\u00e0i ch\u00ednh, c\u01a1 quan so\u1ea1n th\u1ea3o lu\u1eadt Thu\u1ebf TNCN t\u1eeb n\u0103m 2017 c\u0169ng th\u1eeba nh\u1eadn nh\u1eefng b\u1ea5t c\u1eadp c\u1ee7a lu\u1eadt n\u00e0y. Trong d\u1ef1 th\u1ea3o s\u1eeda \u0111\u1ed5i m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a lu\u1eadt Thu\u1ebf TNCN, B\u1ed9 T\u00e0i ch\u00ednh \u0111\u00e3 \u0111\u1ec1 ngh\u1ecb gi\u1ea3m 2 b\u1eadc c\u1ee7a bi\u1ec3u thu\u1ebf l\u0169y ti\u1ebfn t\u1eebng ph\u1ea7n, \u0111\u1ed3ng th\u1eddi n\u1edbi kho\u1ea3ng c\u00e1ch \u1edf c\u00e1c b\u1eadc thu\u1ebf, nh\u01b0 b\u1eadc thu\u1ebf \u0111\u1ea7u ti\u00ean c\u00f3 thu\u1ebf su\u1ea5t l\u00e0 5% v\u1edbi thu nh\u1eadp 10 tri\u1ec7u \u0111\u1ed3ng, thay v\u00ec 5 tri\u1ec7u \u0111\u1ed3ng nh\u01b0 hi\u1ec7n nay\u2026 Th\u1ebf nh\u01b0ng nh\u1eefng b\u1ea5t c\u1eadp \u0111\u00f3 v\u1eabn ch\u01b0a \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i.<\/p>\n

Thu nh\u1eadp gi\u1ea3m m\u1ea1nh, sao ph\u1ea3i ch\u1edd \u0111\u1ebfn h\u01a1n 3 n\u0103m?<\/h5>\n

H\u00e0ng lo\u1ea1t doanh nghi\u1ec7p gi\u1ea3m lao \u0111\u1ed9ng, c\u1eaft b\u1edbt thu nh\u1eadp v\u1eabn \u0111ang di\u1ec5n ra. Ch\u1ecb Thu H\u01b0\u01a1ng (ng\u1ee5 Q.T\u00e2n B\u00ecnh, TP.HCM) cho hay c\u00f4ng ty ch\u1ecb t\u1eeb \u0111\u1ea7u th\u00e1ng 6 \u0111\u1ebfn nay \u0111\u00e3 gi\u1ea3m 40% thu nh\u1eadp c\u1ee7a to\u00e0n b\u1ed9 nh\u00e2n vi\u00ean v\u00ec doanh thu lao d\u1ed1c, l\u1ee3i nhu\u1eadn kh\u00f4ng c\u00f3. T\u00ecnh th\u1ebf khi\u1ebfn ch\u1ecb ph\u1ea3i th\u1eaft ch\u1eb7t chi ti\u00eau nhi\u1ec1u th\u1ee9 v\u00e0 ch\u1ec9 c\u00f2n lo chuy\u1ec7n \u0103n m\u1eb7c, h\u1ecdc h\u00e0nh l\u00e0 ch\u00ednh. \u0110\u00f3 c\u0169ng l\u00e0 t\u00ecnh tr\u1ea1ng chung c\u1ee7a r\u1ea5t nhi\u1ec1u ng\u01b0\u1eddi lao \u0111\u1ed9ng hi\u1ec7n nay.<\/p>\n

\u00d4ng Nguy\u1ec5n Ng\u1ecdc T\u00fa, gi\u1ea3ng vi\u00ean Tr\u01b0\u1eddng \u0110H Kinh doanh v\u00e0 c\u00f4ng ngh\u1ec7 H\u00e0 N\u1ed9i, d\u1ef1 b\u00e1o c\u00f3 th\u1ec3 \u0111\u1ebfn n\u0103m 2027 s\u1eafc thu\u1ebf n\u00e0y m\u1edbi \u0111\u01b0\u1ee3c s\u1eeda to\u00e0n di\u1ec7n. N\u1ebfu \u0111\u01b0a v\u00e0o ch\u01b0\u01a1ng tr\u00ecnh x\u00e2y d\u1ef1ng lu\u1eadt, ph\u00e1p l\u1ec7nh c\u1ee7a Qu\u1ed1c h\u1ed9i n\u0103m 2024 th\u00ec c\u0169ng ch\u1ec9 r\u00fat ng\u1eafn \u0111\u01b0\u1ee3c 1 n\u0103m so v\u1edbi l\u1ed9 tr\u00ecnh d\u1ef1 ki\u1ebfn. Trong khi \u0111\u00f3, quy \u0111\u1ecbnh v\u1ec1 m\u1ee9c GTGC c\u00f3 th\u1ec3 \u0111i\u1ec1u ch\u1ec9nh kh\u00f4ng ph\u1ee5 thu\u1ed9c v\u00e0o vi\u1ec7c s\u1eeda lu\u1eadt. Theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh, \u1ee6y ban Th\u01b0\u1eddng v\u1ee5 Qu\u1ed1c h\u1ed9i \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh m\u1ee9c GTGC khi ch\u1ec9 s\u1ed1 CPI t\u0103ng 20%.<\/p>\n

\u0110\u1ee3t \u0111i\u1ec1u ch\u1ec9nh m\u1ee9c GTGC g\u1ea7n nh\u1ea5t cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf t\u1eeb 9 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng l\u00ean 11 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng, ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c t\u1eeb 3,6 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng l\u00ean 4,4 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng l\u00e0 khi ch\u1ec9 s\u1ed1 CPI t\u0103ng v\u01b0\u1ee3t tr\u00ean 20%.<\/p>\n

T\u1eeb n\u0103m 2020 \u0111\u1ebfn nay, ch\u1ec9 s\u1ed1 CPI theo T\u1ed5ng c\u1ee5c Th\u1ed1ng k\u00ea ch\u01b0a v\u01b0\u1ee3t qua m\u1ee9c 20%, th\u1ebf nh\u01b0ng 3 n\u0103m qua c\u00f3 nh\u1eefng di\u1ec5n bi\u1ebfn kh\u00e1 \u0111\u1eb7c th\u00f9. \u0110\u00f3 l\u00e0 d\u1ecbch Covid-19 k\u00e9o d\u00e0i, th\u00eam v\u00e0o \u0111\u00f3 c\u0103ng th\u1eb3ng qu\u00e2n s\u1ef1 t\u1ea1i Ukraine – Nga, t\u1ef7 gi\u00e1 t\u0103ng, l\u00e3i su\u1ea5t c\u0169ng l\u00ean cao\u2026 T\u1ea5t c\u1ea3 l\u00e0m cho gi\u00e1 nguy\u00ean v\u1eadt li\u1ec7u, \u0111\u1eb7c bi\u1ec7t h\u00e0ng h\u00f3a thi\u1ebft y\u1ebfu t\u0103ng l\u00ean kh\u00e1 nhi\u1ec1u. Trong \u0111\u00f3 gi\u00e1 th\u1ef1c ph\u1ea9m, h\u1ecdc ph\u00ed, vi\u1ec7n ph\u00ed\u2026 t\u0103ng l\u00ean nhi\u1ec1u, c\u00f3 h\u00e0ng h\u00f3a v\u01b0\u1ee3t qua con s\u1ed1 20%.<\/p>\n

“M\u1ea5u ch\u1ed1t g\u00e2y ra s\u1ef1 l\u1ea1c h\u1eadu \u0111\u00f3 l\u00e0 nh\u1eefng quy \u0111\u1ecbnh v\u1ec1 con s\u1ed1 tuy\u1ec7t \u0111\u1ed1i, ch\u1eb3ng h\u1ea1n nh\u01b0 m\u1ee9c GTGC, thu nh\u1eadp v\u00e3ng lai, h\u1ed9 kinh doanh\u2026 N\u1ebfu nh\u01b0 ch\u1edd \u0111\u1ebfn n\u0103m 2026 m\u1edbi \u0111\u01b0a ra s\u1eeda th\u00ec ng\u01b0\u1eddi n\u1ed9p thu\u1ebf s\u1ebd ch\u1ecbu thi\u1ec7t th\u00f2i “k\u00e9p” trong b\u1ed1i c\u1ea3nh hi\u1ec7n nay. Nh\u1eefng ng\u01b0\u1eddi c\u00f3 thu nh\u1eadp cao l\u00e0 nh\u1eefng lao \u0111\u1ed9ng c\u00f3 ch\u1ea5t l\u01b0\u1ee3ng, m\u00e0 ti\u1ec1n thu\u1ebf c\u00e0ng cao th\u00ec t\u00e1c \u0111\u1ed9ng h\u1ecd c\u00e0ng l\u1edbn. \u1ee6y ban Th\u01b0\u1eddng v\u1ee5 Qu\u1ed1c h\u1ed9i c\u00f3 th\u1ec3 ra m\u1ed9t ngh\u1ecb quy\u1ebft b\u1ea5t th\u01b0\u1eddng \u0111i\u1ec1u ch\u1ec9nh m\u1ee9c GTGC s\u1edbm h\u01a1n \u0111\u1ec3 gi\u1ea3i quy\u1ebft nh\u1eefng t\u1ed3n t\u1ea1i m\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf hi\u1ec7n nay \u0111ang ch\u1ecbu, \u0111\u1ed3ng th\u1eddi c\u0169ng c\u00f2n th\u1eddi gian s\u1eeda lu\u1eadt ho\u00e0n ch\u1ec9nh trong 3 – 4 n\u0103m t\u1edbi. M\u1ee9c GTGC cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf l\u00ean 20 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng, c\u00f2n ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c 10 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng”, \u00f4ng T\u00fa \u0111\u1ec1 xu\u1ea5t.<\/p>\n

\u00d4ng Nguy\u1ec5n Ng\u1ecdc T\u00fa, gi\u1ea3ng vi\u00ean Tr\u01b0\u1eddng \u0110H Kinh doanh v\u00e0 c\u00f4ng ngh\u1ec7 H\u00e0 N\u1ed9i, ph\u00e2n t\u00edch: Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p c\u00f3 xu h\u01b0\u1edbng \u0111i xu\u1ed1ng n\u00ean c\u1ea7n ph\u1ea3i \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m \u00e1p l\u1ef1c thu\u1ebf TNCN s\u1edbm h\u01a1n. Lu\u1eadt Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p (s\u1eeda \u0111\u1ed5i) quy \u0111\u1ecbnh thu\u1ebf t\u1ed1i thi\u1ec3u to\u00e0n c\u1ea7u 15%, hay thu\u1ebf \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p v\u1eeba v\u00e0 nh\u1ecf th\u1ea5p h\u01a1n m\u1ee9c thu\u1ebf ph\u1ed5 th\u00f4ng 20%, trong khi \u0111\u00f3 thu\u1ebf su\u1ea5t thu\u1ebf TNCN l\u00ean m\u1ee9c thu\u1ebf su\u1ea5t t\u1eeb 5 – 35%. M\u1eb7c d\u00f9 l\u00e0 thu\u1ebf su\u1ea5t t\u00ednh theo bi\u1ec3u thu\u1ebf l\u0169y ti\u1ebfn nh\u01b0ng \u0111\u1ec3 m\u1ee9c thu\u1ebf su\u1ea5t cao l\u00e0m cho t\u1ef7 l\u1ec7 thu\u1ebf tr\u00ean thu nh\u1eadp c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf cao h\u01a1n thu nh\u1eadp doanh nghi\u1ec7p. Trong tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng \u0111i\u1ec1u ch\u1ec9nh m\u1ee9c GTGC \u0111\u1ec3 ch\u1edd lu\u1eadt thu\u1ebf TNCN s\u1eeda \u0111\u1ed5i t\u1ed5ng th\u1ec3 th\u00ec c\u00e0ng g\u00e2y n\u00ean b\u1ea5t b\u00ecnh \u0111\u1eb3ng cho c\u00e1 nh\u00e2n.<\/p>\n

\u0110\u1ed3ng t\u00ecnh, Lu\u1eadt s\u01b0<\/span><\/a>\u00a0<\/span>Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c<\/a>, Gi\u00e1m \u0111\u1ed1c C\u00f4ng ty Lu\u1eadt<\/a> ANVI<\/a><\/strong>, nh\u1eadn \u0111\u1ecbnh: Lu\u1eadt Thu\u1ebf TNCN l\u00e0 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn to\u00e0n d\u00e2n n\u00ean c\u00e0ng quan tr\u1ecdng h\u01a1n m\u1ed9t s\u1ed1 lu\u1eadt kh\u00e1c nh\u01b0 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p,\u00a0thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng. V\u00ec v\u1eady, th\u1eddi gian xem x\u00e9t kh\u00f4ng k\u1ecbp th\u00ec ph\u1ea3i \u01b0u ti\u00ean tr\u00ecnh s\u1eeda lu\u1eadt Thu\u1ebf TNCN tr\u01b0\u1edbc c\u00e1c lu\u1eadt kh\u00e1c.\u00a0<\/em><\/h5>\n

“Trong b\u1ed1i c\u1ea3nh hi\u1ec7n nay, r\u1ea5t nhi\u1ec1u ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111\u00e3 b\u1ecb gi\u1ea3m m\u1ea1nh thu nh\u1eadp, \u0111\u1eddi s\u1ed1ng v\u00f4 c\u00f9ng kh\u00f3 kh\u0103n. Nh\u1eefng b\u1ea5t h\u1ee3p l\u00fd, l\u1ea1c h\u1eadu trong quy \u0111\u1ecbnh v\u1ec1 thu\u1ebf TNCN nh\u01b0 m\u1ee9c GTGC, c\u00e1c b\u1eadc thu\u1ebf l\u0169y ti\u1ebfn ch\u01b0a h\u1ee3p l\u00fd \u0111\u00e1ng l\u1ebd ra c\u1ea7n ph\u1ea3i \u0111\u01b0\u1ee3c \u01b0u ti\u00ean s\u1eeda \u0111\u1ed5i s\u1edbm h\u01a1n v\u00ec t\u00e1c \u0111\u1ed9ng \u0111\u1ebfn to\u00e0n d\u00e2n. Vi\u1ec7c thay \u0111\u1ed5i n\u00e0y m\u1edbi th\u1ec3 hi\u1ec7n \u0111\u01b0\u1ee3c s\u1ef1 ti\u1ebfp thu, l\u1eafng nghe \u00fd ki\u1ebfn c\u0169ng nh\u01b0 \u0111\u1ed3ng h\u00e0nh c\u00f9ng ng\u01b0\u1eddi d\u00e2n trong vi\u1ec7c th\u1ef1c hi\u1ec7n c\u00e1c ch\u00ednh s\u00e1ch”, lu\u1eadt s\u01b0 Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c<\/span><\/a> n\u00f3i.\u00a0<\/em><\/p>\n

Mai Ph\u01b0\u01a1ng \u2013 Thanh Xu\u00e2n<\/strong><\/h5>\n

—————<\/p>\n

Thanh ni\u00ean (Kinh t\u1ebf) ng\u00e0y 06-9-2023:<\/em><\/strong><\/p>\n

https:\/\/thanhnien.vn\/nguoi-dan-phai-cho-hon-3-nam-moi-duoc-sua-thue-185230905224828419.htm<\/a><\/em><\/p>\n

(237\/1.616) #TNCN #thue<\/em>","protected":false},"excerpt":{"rendered":"

Ng\u01b0\u1eddi d\u00e2n ph\u1ea3i ch\u1edd h\u01a1n 3 n\u0103m m\u1edbi \u0111\u01b0\u1ee3c s\u1eeda thu\u1ebf? (TN) – Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n qu\u00e1 l\u1ed7i th\u1eddi, nh\u01b0ng d\u1ef1 ki\u1ebfn ng\u01b0\u1eddi l\u00e0m c\u00f4ng \u0103n l\u01b0\u01a1ng ph\u1ea3i ch\u1edd h\u01a1n 3 n\u0103m n\u1eefa m\u1edbi \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh. H\u00f4m nay (6.9), \u1ee6y ban Th\u01b0\u1eddng v\u1ee5 Qu\u1ed1c h\u1ed9i s\u1ebd t\u1ed5 ch\u1ee9c H\u1ed9i ngh\u1ecb to\u00e0n […]<\/p>\n","protected":false},"author":2,"featured_media":37788,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[27,26],"tags":[38],"class_list":["post-37787","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-interviews","category-legal-media","tag-luat-su-thue"],"acf":[],"yoast_head":"\n4.130. Ng\u01b0\u1eddi d\u00e2n ph\u1ea3i ch\u1edd h\u01a1n 3 n\u0103m m\u1edbi \u0111\u01b0\u1ee3c s\u1eeda thu\u1ebf? - ANVI Law Firm<\/title>\n<meta name=\"description\" content=\"Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n qu\u00e1 l\u1ed7i th\u1eddi, nh\u01b0ng d\u1ef1 ki\u1ebfn ng\u01b0\u1eddi l\u00e0m c\u00f4ng \u0103n l\u01b0\u01a1ng ph\u1ea3i ch\u1edd h\u01a1n 3 n\u0103m n\u1eefa m\u1edbi \u0111\u01b0\u1ee3c s\u1eeda thu\u1ebf...\" \/>\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\/en\/tieng-viet-4-130-nguoi-dan-phai-cho-hon-3-nam-moi-duoc-sua-thue\/\" \/>\n<meta property=\"og:locale\" content=\"vi_VN\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"[:vi]4.130. Ng\u01b0\u1eddi d\u00e2n ph\u1ea3i ch\u1edd h\u01a1n 3 n\u0103m m\u1edbi \u0111\u01b0\u1ee3c s\u1eeda thu\u1ebf?[:] - ANVI Law Firm\" \/>\n<meta property=\"og:description\" content=\"Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n qu\u00e1 l\u1ed7i th\u1eddi, nh\u01b0ng d\u1ef1 ki\u1ebfn ng\u01b0\u1eddi l\u00e0m c\u00f4ng \u0103n l\u01b0\u01a1ng ph\u1ea3i ch\u1edd h\u01a1n 3 n\u0103m n\u1eefa m\u1edbi \u0111\u01b0\u1ee3c s\u1eeda thu\u1ebf...\" \/>\n<meta property=\"og:url\" content=\"https:\/\/anvilaw.com\/en\/tieng-viet-4-130-nguoi-dan-phai-cho-hon-3-nam-moi-duoc-sua-thue\/\" \/>\n<meta property=\"og:site_name\" content=\"ANVI Law Firm\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/facebook.com\/anvilawfirm\" \/>\n<meta property=\"article:published_time\" content=\"2023-09-06T01:13:03+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2024-10-21T08:14:33+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/anvilaw.com\/wp-content\/uploads\/2023\/09\/1-2.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"640\" \/>\n\t<meta property=\"og:image:height\" content=\"427\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:creator\" content=\"@anvilawfirm\" \/>\n<meta name=\"twitter:site\" content=\"@anvilawfirm\" \/>\n<meta name=\"twitter:label1\" content=\"\u0110\u01b0\u1ee3c vi\u1ebft b\u1edfi\" \/>\n\t<meta name=\"twitter:data1\" content=\"Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c\" \/>\n\t<meta name=\"twitter:label2\" content=\"\u01af\u1edbc t\u00ednh th\u1eddi gian \u0111\u1ecdc\" \/>\n\t<meta name=\"twitter:data2\" content=\"10 ph\u00fat\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/anvilaw.com\/en\/tieng-viet-4-130-nguoi-dan-phai-cho-hon-3-nam-moi-duoc-sua-thue\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/anvilaw.com\/en\/tieng-viet-4-130-nguoi-dan-phai-cho-hon-3-nam-moi-duoc-sua-thue\/\"},\"author\":{\"name\":\"Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c\",\"@id\":\"https:\/\/anvilaw.com\/vi\/#\/schema\/person\/f250bfe7ec16ce4eba7ae37ffd717a9e\"},\"headline\":\"4.130. 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