{"id":39179,"date":"2024-03-16T15:50:05","date_gmt":"2024-03-16T08:50:05","guid":{"rendered":"https:\/\/anvilaw.com\/vi\/?p=39179"},"modified":"2024-10-04T17:11:19","modified_gmt":"2024-10-04T10:11:19","slug":"3-690-thue-thu-nhap-ca-nhan-can-som-dieu-chinh-muc-giam-tru-gia-canh","status":"publish","type":"post","link":"https:\/\/anvilaw.com\/vi\/3-690-thue-thu-nhap-ca-nhan-can-som-dieu-chinh-muc-giam-tru-gia-canh\/","title":{"rendered":"3.690. Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n – c\u1ea7n s\u1edbm \u0111i\u1ec1u ch\u1ec9nh m\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh"},"content":{"rendered":"

Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n – c\u1ea7n s\u1edbm \u0111i\u1ec1u ch\u1ec9nh m\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh<\/span><\/h4>\n
(SGGP) – <\/em>Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n (TNCN) ra \u0111\u1eddi n\u0103m 2007, c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb 1-1-2009. Qua nhi\u1ec1u l\u1ea7n s\u1eeda \u0111\u1ed5i, v\u1eabn c\u00f3 r\u1ea5t nhi\u1ec1u \u00fd ki\u1ebfn b\u1ee9c x\u00fac v\u1ec1 c\u00e1c quy \u0111\u1ecbnh b\u1ea5t h\u1ee3p l\u00fd, l\u1ea1c h\u1eadu. Tuy nhi\u00ean, theo th\u00f4ng tin m\u1edbi nh\u1ea5t, vi\u1ec7c s\u1eeda lu\u1eadt n\u00e0y d\u1ef1 ki\u1ebfn \u0111\u1ebfn n\u0103m 2026 m\u1edbi ho\u00e0n th\u00e0nh.<\/em><\/h5>\n

\"Thu\u1ebf<\/p>\n

B\u00e0 n\u1ed9i tr\u1ee3 c\u00e2n nh\u1eafc gi\u00e1 khi mua th\u1ef1c ph\u1ea9m thi\u1ebft y\u1ebfu. \u1ea2nh: HO\u00c0NG H\u00d9NG<\/h6>\n
\u0110\u1eddi s\u1ed1ng ch\u1eadt v\u1eadt, v\u1eabn kh\u00f4ng \u0111\u01b0\u1ee3c gi\u1ea3m tr\u1eeb<\/strong><\/h5>\n

Lu\u1eadt Thu\u1ebf TNCN quy \u0111\u1ecbnh nh\u1eefng kho\u1ea3n thu nh\u1eadp ch\u1ecbu thu\u1ebf TNCN l\u00e0 kho\u1ea3n thu t\u1eeb kinh doanh, t\u1eeb \u0111\u1ea7u t\u01b0, chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n, t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n, tr\u00fang th\u01b0\u1edfng\u2026 Trong \u0111\u00f3, n\u1ed9i dung \u0111\u01b0\u1ee3c quan t\u00e2m tranh lu\u1eadn nhi\u1ec1u nh\u1ea5t th\u1eddi gian qua l\u00e0 kho\u1ea3n thu nh\u1eadp ch\u1ecbu thu\u1ebf t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng.<\/p>\n

Ch\u1ecb B\u00f9i Th\u1ecb H. (qu\u1eadn 12, TPHCM) l\u00e0m vi\u1ec7c trong m\u1ed9t \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p v\u1edbi m\u1ee9c l\u01b0\u01a1ng h\u01a1n 22 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng, ch\u1ed3ng ch\u1ecb c\u0169ng l\u00e0m nh\u00e0 n\u01b0\u1edbc v\u1edbi m\u1ee9c l\u01b0\u01a1ng th\u1ea5p h\u01a1n m\u1ed9t ch\u00fat. V\u1edbi m\u1ee9c thu nh\u1eadp n\u00e0y, anh ch\u1ecb \u0111\u01b0\u01a1ng nhi\u00ean ph\u1ea3i \u0111\u00f3ng thu\u1ebf TNCN. \u0110i\u1ec1u \u0111\u00e1ng n\u00f3i, chi ph\u00ed h\u00e0ng th\u00e1ng qu\u00e1 l\u1edbn khi\u1ebfn gia \u0111\u00ecnh lu\u00f4n thi\u1ebfu tr\u01b0\u1edbc h\u1ee5t sau. Anh ch\u1ecb \u0111ang nu\u00f4i 2 con, \u0111\u1ee9a l\u1edbn h\u1ecdc \u0111\u1ea1i h\u1ecdc, \u0111\u1ee9a nh\u1ecf h\u1ecdc c\u1ea5p 2; tr\u1ea3 g\u00f3p c\u0103n h\u1ed9 chung c\u01b0 m\u1ed7i th\u00e1ng g\u1ea7n 10 tri\u1ec7u \u0111\u1ed3ng; g\u1eedi 2 tri\u1ec7u \u0111\u1ed3ng ph\u1ee5ng d\u01b0\u1ee1ng cha m\u1eb9 gi\u00e0 h\u00e0ng th\u00e1ng.<\/p>\n

\u201cHai b\u00e9 \u0111\u01b0\u1ee3c gi\u1ea3m tr\u1eeb gia c\u1ea3nh 4,4 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng, nh\u01b0ng \u0111\u1ea1i h\u1ecdc ng\u00e0y nay chi ph\u00ed \u0111\u1eaft \u0111\u1ecf, s\u1ed1 ti\u1ec1n gi\u1ea3m tr\u1eeb ch\u1ec9 \u0111\u1ee7 \u0111\u00f3ng h\u1ecdc ph\u00ed. \u00d4ng b\u00e0 kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh gi\u1ea3m tr\u1eeb, v\u00ec c\u00f3 l\u01b0\u01a1ng h\u01b0u 2,5 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng – th\u1ef1c t\u1ebf s\u1ed1 ti\u1ec1n n\u00e0y kh\u00f4ng \u0111\u1ee7 mua thu\u1ed1c h\u00e0ng th\u00e1ng\u201d, ch\u1ecb H. b\u1ee9c x\u00fac.<\/p>\n

Ng\u01b0\u1eddi d\u00e2n \u0111i khai b\u00e1o thu\u1ebf t\u1ea1i C\u1ee5c Thu\u1ebf TPHCM. \u1ea2nh: Ho\u00e0ng H\u00f9ng<\/h6>\n

C\u00e2u chuy\u1ec7n c\u1ee7a ch\u1ecb H. kh\u00f4ng hi\u1ebfm g\u1eb7p trong s\u1ed1 h\u00e0ng tri\u1ec7u ng\u01b0\u1eddi l\u00e0m c\u00f4ng \u0103n l\u01b0\u01a1ng \u0111ang \u0111\u1ec1u \u0111\u1eb7n \u0111\u00f3ng thu\u1ebf TNCN. \u0110\u1ec3 th\u1ea5y \u0111\u01b0\u1ee3c s\u1ef1 l\u1ea1c h\u1eadu c\u1ee7a thu\u1ebf TNCN trong c\u00e2u chuy\u1ec7n tr\u00ean, c\u00f3 th\u1ec3 l\u1ea5y quy \u0111\u1ecbnh v\u1ec1 ti\u00eau ch\u00ed thu nh\u1eadp trong chu\u1ea9n ngh\u00e8o \u0111a chi\u1ec1u hi\u1ec7n nay. Theo \u0111\u00f3, \u1edf khu v\u1ef1c n\u00f4ng th\u00f4n, h\u1ed9 ngh\u00e8o l\u00e0 h\u1ed9 c\u00f3 thu nh\u1eadp d\u01b0\u1edbi 1,5 tri\u1ec7u \u0111\u1ed3ng\/ng\u01b0\u1eddi\/th\u00e1ng v\u00e0 \u1edf th\u00e0nh th\u1ecb l\u00e0 d\u01b0\u1edbi 2 tri\u1ec7u \u0111\u1ed3ng\/ng\u01b0\u1eddi\/th\u00e1ng. Trong khi \u0111\u00f3, quy \u0111\u1ecbnh v\u1ec1 thu\u1ebf TNCN l\u00e0 ng\u01b0\u1eddi c\u00f3 thu nh\u1eadp tr\u00ean 1 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng s\u1ebd kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh l\u00e0 ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c \u0111\u1ec3 gi\u1ea3m tr\u1eeb gia c\u1ea3nh. M\u1ee9c n\u00e0y \u00e1p d\u1ee5ng chung trong c\u1ea3 n\u01b0\u1edbc, kh\u00f4ng ph\u00e2n bi\u1ec7t n\u00f4ng th\u00f4n hay th\u00e0nh th\u1ecb. R\u00f5 r\u00e0ng, v\u1edbi chi ph\u00ed sinh ho\u1ea1t hi\u1ec7n nay, s\u1ed1 ti\u1ec1n 1 tri\u1ec7u \u0111\u1ed3ng kh\u00f4ng th\u1ec3 \u0111\u1ee7 trang tr\u1ea3i, c\u00f3 khi c\u00f2n th\u1ea5p h\u01a1n c\u1ea3 m\u1ee9c s\u1ed1ng c\u1ee7a m\u1ed9t h\u1ed9 ngh\u00e8o!<\/p>\n

Ban \u0111\u1ea7u khi lu\u1eadt m\u1edbi ra \u0111\u1eddi, m\u1ee9c thu nh\u1eadp t\u1eeb 4 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean ph\u1ea3i \u0111\u00f3ng thu\u1ebf, m\u1ee9c gi\u1ea3m tr\u1eeb l\u00e0 1,6 tri\u1ec7u \u0111\u1ed3ng. Sau \u0111\u00f3, quy \u0111\u1ecbnh n\u00e0y \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh 2 l\u1ea7n v\u00e0o n\u0103m 2013 v\u00e0 2020. N\u0103m 2013, thu nh\u1eadp t\u1eeb 9 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean ph\u1ea3i ch\u1ecbu thu\u1ebf TNCN v\u00e0 m\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh l\u00e0 3,6 tri\u1ec7u \u0111\u1ed3ng. N\u0103m 2020, m\u1ee9c n\u00e0y \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh l\u00ean 11 tri\u1ec7u \u0111\u1ed3ng v\u00e0 4,4 tri\u1ec7u \u0111\u1ed3ng. S\u1ef1 \u0111i\u1ec1u ch\u1ec9nh n\u00e0y \u0111\u01b0\u1ee3c xem l\u00e0 \u201cnh\u1ecf gi\u1ecdt\u201d, kh\u00f4ng theo k\u1ecbp v\u1edbi m\u1ee9c t\u0103ng chi ph\u00ed sinh ho\u1ea1t. Ch\u1eb3ng h\u1ea1n, v\u1edbi ch\u1ee7 tr\u01b0\u01a1ng t\u1ef1 ch\u1ee7 \u0111\u1ea1i h\u1ecdc, c\u00e1c tr\u01b0\u1eddng \u0111\u00e3 t\u0103ng h\u1ecdc ph\u00ed cao g\u1ea5p c\u1ea3 ch\u1ee5c l\u1ea7n tr\u01b0\u1edbc \u0111\u00e2y. Hay kh\u1ea3o s\u00e1t v\u1ec1 gi\u00e1 c\u1ea3 m\u1eb7t h\u00e0ng thi\u1ebft y\u1ebfu nh\u1eefng n\u0103m 2007, t\u1ea1i TPHCM c\u00e1c m\u1eb7t h\u00e0ng rau c\u1ee7 nh\u01b0 b\u1eafp c\u1ea3i, su su\u2026 c\u00f3 gi\u00e1 kho\u1ea3ng 3.000 \u0111\u1ed3ng\/kg, th\u1ecbt heo n\u1ea1c 35.000 \u0111\u1ed3ng\/kg. Hi\u1ec7n nay, gi\u00e1 th\u1ecbt heo kho\u1ea3ng 120.000 \u0111\u1ed3ng\/kg, rau h\u01a1n 20.000 \u0111\u1ed3ng\/kg.<\/p>\n

C\u00e1c chuy\u00ean gia cho r\u1eb1ng, quy \u0111\u1ecbnh v\u1ec1 m\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh qu\u00e1 l\u1ea1c h\u1eadu, bi\u1ec3u thu\u1ebf l\u0169y ti\u1ebfn qu\u00e1 d\u00e0y \u0111\u00e3 l\u00e0m kh\u00f3 ng\u01b0\u1eddi l\u00e0m c\u00f4ng \u0103n l\u01b0\u01a1ng. Thay v\u00ec th\u1ef1c hi\u1ec7n nghi\u00eam t\u00fac quy \u0111\u1ecbnh tr\u00e1nh th\u1ea5t tho\u00e1t thu\u1ebf TNCN \u1edf nh\u1eefng kho\u1ea3n nh\u01b0 thu nh\u1eadp khi chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n ch\u1eb3ng h\u1ea1n, th\u00ec ng\u00e0nh ch\u1ee9c n\u0103ng ch\u1ec9 t\u00ednh s\u00e1t r\u1ea1t thu\u1ebf c\u1ee7a ng\u01b0\u1eddi l\u00e0m c\u00f4ng \u0103n l\u01b0\u01a1ng.<\/p>\n

V\u1eabn \u0111ang nghi\u00ean c\u1ee9u, r\u00e0 so\u00e1t?<\/strong><\/h5>\n

Tr\u01b0\u1edbc nh\u1eefng b\u1ea5t c\u1eadp tr\u00ean, t\u1ea1i k\u1ef3 h\u1ecdp th\u1ee9 6, Qu\u1ed1c h\u1ed9i kh\u00f3a XV (di\u1ec5n ra v\u00e0o th\u00e1ng 11-2023), B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh H\u1ed3 \u0110\u1ee9c Ph\u1edbc th\u1eeba nh\u1eadn, m\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh t\u00ednh thu\u1ebf TNCN hi\u1ec7n th\u1ea5p so v\u1edbi cu\u1ed9c s\u1ed1ng \u0111\u00f4 th\u1ecb v\u00e0 s\u1ebd t\u0103ng m\u1ee9c n\u00e0y khi s\u1eeda lu\u1eadt. B\u1ed9 T\u00e0i ch\u00ednh s\u1ebd nghi\u00ean c\u1ee9u, r\u00e0 so\u00e1t, \u0111\u00e1nh gi\u00e1 t\u1ed5ng th\u1ec3 Lu\u1eadt Thu\u1ebf TNCN \u0111\u1ec3 b\u00e1o c\u00e1o Ch\u00ednh ph\u1ee7, \u1ee6y ban Th\u01b0\u1eddng v\u1ee5 Qu\u1ed1c h\u1ed9i xem x\u00e9t s\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0111\u1ea3m b\u1ea3o ph\u00f9 h\u1ee3p v\u1edbi \u0111i\u1ec1u ki\u1ec7n kinh t\u1ebf – x\u00e3 h\u1ed9i c\u1ee7a Vi\u1ec7t Nam c\u0169ng nh\u01b0 th\u00f4ng l\u1ec7 qu\u1ed1c t\u1ebf v\u00e0 t\u00ednh th\u1ed1ng nh\u1ea5t c\u1ee7a h\u1ec7 th\u1ed1ng ch\u00ednh s\u00e1ch thu\u1ebf.<\/p>\n

Theo \u0111\u1ea1i di\u1ec7n V\u1ee5 Ch\u00ednh s\u00e1ch thu\u1ebf, \u0111\u1ed1i v\u1edbi Lu\u1eadt Thu\u1ebf TNCN, c\u00f9ng v\u1edbi vi\u1ec7c xem x\u00e9t m\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh ph\u00f9 h\u1ee3p, B\u1ed9 T\u00e0i ch\u00ednh c\u0169ng s\u1ebd nghi\u00ean c\u1ee9u c\u00e1c quy \u0111\u1ecbnh kh\u00e1c nh\u01b0 ng\u01b0\u1ee1ng thu nh\u1eadp ch\u1ecbu thu\u1ebf \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb kinh doanh, c\u00e1c m\u1ee9c thu\u1ebf su\u1ea5t l\u0169y ti\u1ebfn t\u1eebng ph\u1ea7n, m\u1ee9c \u0111\u1ed9 gi\u00e3n c\u00e1ch gi\u1eefa c\u00e1c m\u1ee9c thu\u1ebf khi t\u00ednh to\u00e1n ngh\u0129a v\u1ee5 thu\u1ebf \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng, ch\u00ednh s\u00e1ch \u01b0u \u0111\u00e3i \u0111\u1ed1i v\u1edbi nh\u00e2n l\u1ef1c tr\u00ecnh \u0111\u1ed9 cao, hay ch\u00ednh s\u00e1ch thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n thu nh\u1eadp m\u1edbi ph\u00e1t sinh… \u0111\u1ec3 tr\u00ecnh Qu\u1ed1c h\u1ed9i xem x\u00e9t s\u1eeda \u0111\u1ed5i, b\u1ed5 sung Lu\u1eadt Thu\u1ebf TNCN trong n\u0103m 2025 v\u00e0 2026.<\/p>\n

Nh\u01b0 v\u1eady, theo k\u1ebf ho\u1ea1ch, ph\u1ea3i t\u1edbi cu\u1ed1i n\u0103m 2025, Ch\u00ednh ph\u1ee7 m\u1edbi tr\u00ecnh Qu\u1ed1c h\u1ed9i d\u1ef1 th\u1ea3o s\u1eeda \u0111\u1ed5i Lu\u1eadt Thu\u1ebf TNCN v\u00e0 n\u1ebfu n\u0103m 2026 \u0111\u01b0\u1ee3c th\u00f4ng qua, d\u1ef1 ki\u1ebfn \u0111\u1ebfn n\u0103m 2027 m\u1edbi c\u00f3 hi\u1ec7u l\u1ef1c. \u0110i\u1ec1u n\u00e0y c\u0169ng c\u00f3 ngh\u0129a, n\u1ebfu t\u00ednh t\u1eeb n\u0103m 2017 (th\u1eddi \u0111i\u1ec3m B\u1ed9 T\u00e0i ch\u00ednh \u0111\u1ec1 xu\u1ea5t x\u00e2y d\u1ef1ng d\u1ef1 th\u1ea3o \u0111\u1ec3 s\u1eeda \u0111\u1ed5i Lu\u1eadt Thu\u1ebf TNCN) \u0111\u1ebfn n\u0103m 2027 (d\u1ef1 ki\u1ebfn khi Lu\u1eadt Thu\u1ebf TNCN c\u00f3 hi\u1ec7u l\u1ef1c n\u1ebfu \u0111\u01b0\u1ee3c Qu\u1ed1c h\u1ed9i th\u00f4ng qua v\u00e0o n\u0103m 2026), l\u1ed9 tr\u00ecnh n\u00e0y \u0111\u00e3 k\u00e9o d\u00e0i 10 n\u0103m!<\/p>\n

\u0110i\u1ec1u \u0111\u00e1ng n\u00f3i l\u00e0 t\u00ednh \u0111\u1ebfn hi\u1ec7n t\u1ea1i, d\u1ef1 th\u1ea3o s\u1eeda \u0111\u1ed5i Lu\u1eadt Thu\u1ebf TNCN d\u01b0\u1eddng nh\u01b0 v\u1eabn \u0111ang \u201cb\u1ea5t \u0111\u1ed9ng\u201d. Ngo\u00e0i vi\u1ec7c r\u00e0 so\u00e1t, t\u1ed5ng h\u1ee3p c\u00e1c kh\u00f3 kh\u0103n v\u01b0\u1edbng m\u1eafc (vi\u1ec7c m\u00e0 B\u1ed9 T\u00e0i ch\u00ednh \u0111\u00e3 l\u00e0m t\u1eeb n\u0103m 2017), \u0111\u1ebfn nay v\u1eabn ch\u01b0a c\u00f3 th\u00eam b\u01b0\u1edbc ti\u1ebfn n\u00e0o trong vi\u1ec7c s\u1eeda \u0111\u1ed5i lu\u1eadt.<\/p>\n

Hi\u1ec7n nay, thu\u1ebf TNCN d\u1ef1a tr\u00ean ti\u1ec1n c\u00f4ng, ti\u1ec1n l\u01b0\u01a1ng c\u1ee7a ng\u01b0\u1eddi l\u00e0m c\u00f4ng \u0103n l\u01b0\u01a1ng v\u1edbi 7 b\u1eadc \u0111\u00e1nh thu\u1ebf, th\u1ea5p nh\u1ea5t 5% v\u00e0 cao nh\u1ea5t 35%. Sau khi gi\u1ea3m tr\u1eeb gia c\u1ea3nh, m\u1ee9c thu\u1ebf c\u00e1c b\u1eadc g\u1ed3m: Thu nh\u1eadp t\u1eeb 5 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng tr\u1edf xu\u1ed1ng, n\u1ed9p thu\u1ebf 5%; t\u1eeb 5-10 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng, n\u1ed9p thu\u1ebf 10%; tr\u00ean 10-18 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng, n\u1ed9p 15%; t\u1eeb 18-32 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng, n\u1ed9p thu\u1ebf 20%; t\u1eeb 32-52 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng, n\u1ed9p thu\u1ebf 25%; t\u1eeb 52-80 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng, n\u1ed9p thu\u1ebf 30%; v\u00e0 tr\u00ean 80 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng, n\u1ed9p thu\u1ebf 35%.<\/p>\n

Theo s\u1ed1 li\u1ec7u c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf, n\u0103m 2022, b\u1ea5t ch\u1ea5p kh\u00f3 kh\u0103n do d\u1ecbch Covid-19 mang l\u1ea1i, thu\u1ebf TNCN thu \u0111\u1ea1t g\u1ea7n 167.000 t\u1ef7 \u0111\u1ed3ng, v\u01b0\u1ee3t d\u1ef1 to\u00e1n t\u1edbi 138%. Khi \u0111\u00f3, B\u1ed9 T\u00e0i ch\u00ednh l\u00fd gi\u1ea3i cho s\u1ed1 thu cao k\u1ef7 l\u1ee5c n\u00e0y l\u00e0 do th\u1ecb tr\u01b0\u1eddng ch\u1ee9ng kho\u00e1n, b\u1ea5t \u0111\u1ed9ng s\u1ea3n t\u0103ng tr\u01b0\u1edfng m\u1ea1nh trong n\u0103m 2021, m\u00e0 vi\u1ec7c quy\u1ebft to\u00e1n trong qu\u00fd 1-2022 khi\u1ebfn s\u1ed1 thu t\u0103ng cao. Th\u1ebf nh\u01b0ng \u0111\u1ebfn n\u0103m 2023, khi th\u1ecb tr\u01b0\u1eddng b\u1ea5t \u0111\u1ed9ng s\u1ea3n g\u1eb7p kh\u00f3, thu\u1ebf TNCN v\u1eabn \u0111\u1ea1t 155.000 t\u1ef7 \u0111\u1ed3ng.<\/p>\n

Ph\u1ea3i th\u1ea5y r\u00f5 l\u00e0, thu\u1ebf TNCN t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng n\u0103m 2023 l\u00e0 108.228 t\u1ef7 \u0111\u1ed3ng, chi\u1ebfm t\u1ef7 tr\u1ecdng cao nh\u1ea5t (kho\u1ea3ng 70% trong t\u1ed5ng s\u1ed1 thu thu\u1ebf TNCN). \u0110i\u1ec1u n\u00e0y c\u0169ng cho th\u1ea5y 2 th\u1ef1c t\u1ebf \u0111ang song song di\u1ec5n ra: Trong khi thu nh\u1eadp c\u1ee7a ng\u01b0\u1eddi d\u00e2n gi\u1ea3m s\u00fat m\u1ea1nh trong b\u1ed1i c\u1ea3nh kinh t\u1ebf suy tho\u00e1i th\u00ec ngu\u1ed3n thu t\u1eeb thu\u1ebf TNCN d\u01b0\u1eddng nh\u01b0 v\u1eabn nh\u1eafm v\u00e0o \u0111\u1ed1i t\u01b0\u1ee3ng \u201cl\u00e0m c\u00f4ng \u0103n l\u01b0\u01a1ng\u201d l\u00e0 ch\u1ee7 y\u1ebfu (chi\u1ebfm t\u1edbi 70%).<\/p>\n

Trong khi \u0111\u00f3, theo PGS-TS Ph\u1ea1m Th\u1ebf Anh, \u0110\u1ea1i h\u1ecdc Kinh t\u1ebf qu\u1ed1c d\u00e2n, lu\u1eadt quy \u0111\u1ecbnh khi m\u1ee9c l\u1ea1m ph\u00e1t t\u0103ng \u0111\u1ee7 20% th\u00ec m\u1edbi \u0111i\u1ec1u ch\u1ec9nh m\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh. Tuy nhi\u00ean, t\u1eeb n\u0103m 2013 \u0111\u1ebfn 2020, m\u1ed9t s\u1ed1 h\u00e0ng h\u00f3a c\u01a1 b\u1ea3n \u0111\u00e3 t\u0103ng 2-3 l\u1ea7n ch\u1ee9 kh\u00f4ng ph\u1ea3i ch\u1ec9 t\u0103ng 20%. N\u1ebfu m\u1ee9c l\u1ea1m ph\u00e1t 15%-17% k\u00e9o d\u00e0i c\u1ea3 ch\u1ee5c n\u0103m, m\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh c\u0169ng ph\u1ea3i ch\u1edd h\u00e0ng ch\u1ee5c n\u0103m \u0111\u1ec3 \u0111i\u1ec1u ch\u1ec9nh. Do v\u1eady, c\u1ea7n \u0111i\u1ec1u ch\u1ec9nh b\u1eb1ng c\u00e1ch ch\u1ec9 s\u1ed1 h\u00f3a theo t\u1ef7 l\u1ec7 l\u1ea1m ph\u00e1t h\u00e0ng n\u0103m. Ch\u1eb3ng h\u1ea1n l\u1ea1m ph\u00e1t t\u0103ng 5% th\u00ec m\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh c\u0169ng t\u1ef1 \u0111\u1ed9ng t\u0103ng 5%. N\u1ebfu kh\u00f4ng \u0111\u01b0\u1ee3c v\u1eady th\u00ec kho\u1ea3ng th\u1eddi gian \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m tr\u1eeb gia c\u1ea3nh ph\u1ea3i r\u00fat ng\u1eafn l\u1ea1i 2-3 n\u0103m, thay v\u00ec ch\u1edd 9-10 n\u0103m cho \u0111\u1ebfn khi l\u1ea1m ph\u00e1t t\u0103ng \u0111\u1ee7 20%.<\/p>\n

TS Nguy\u1ec5n Ng\u1ecdc T\u00fa – Gi\u1ea3ng vi\u00ean Tr\u01b0\u1eddng \u0110\u1ea1i h\u1ecdc Kinh doanh c\u00f4ng ngh\u1ec7 H\u00e0 N\u1ed9i: \u0110\u1ec1 xu\u1ea5t gi\u1ea3m bi\u1ec3u thu\u1ebf l\u0169y ti\u1ebfn t\u1eeb 7 b\u1eadc c\u00f2n 5 b\u1eadc<\/strong><\/h5>\n

Th\u1ef1c t\u1ebf c\u00f3 qu\u00e1 nhi\u1ec1u quy \u0111\u1ecbnh b\u1ea5t c\u1eadp, g\u00e2y b\u1ea5t l\u1ee3i cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf khi v\u1eabn duy tr\u00ec c\u00e1ch t\u00ednh thu\u1ebf TNCN nh\u01b0 hi\u1ec7n nay. Lu\u1eadt Thu\u1ebf TNCN \u0111\u01b0\u1ee3c ban h\u00e0nh v\u00e0o n\u0103m 2007, \u00e1p d\u1ee5ng t\u1eeb 1-1-2009. L\u1ea7n s\u1eeda lu\u1eadt g\u1ea7n nh\u1ea5t l\u00e0 v\u00e0o cu\u1ed1i n\u0103m 2012, \u0111\u1ebfn nay \u0111\u00e3 12 n\u0103m. Th\u1ebf nh\u01b0ng \u0111\u1ebfn gi\u1edd ph\u00fat n\u00e0y, B\u1ed9 T\u00e0i ch\u00ednh v\u1eabn ch\u01b0a tr\u00ecnh Ch\u00ednh ph\u1ee7 \u0111\u1ec3 tr\u00ecnh \u1ee6y ban Th\u01b0\u1eddng v\u1ee5 Qu\u1ed1c h\u1ed9i s\u1eeda \u0111\u1ed5i nh\u1eefng b\u1ea5t c\u1eadp, l\u1ed7i th\u1eddi, g\u00e2y b\u1ea5t l\u1ee3i, kh\u00f3 kh\u0103n cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/p>\n

\u0110\u01a1n c\u1eed nh\u01b0 d\u00f9 m\u1ee9c thu\u1ebf su\u1ea5t cao nh\u1ea5t 35% c\u1ee7a Vi\u1ec7t Nam kh\u00f4ng ph\u1ea3i l\u00e0 cao so v\u1edbi c\u00e1c n\u01b0\u1edbc tr\u00ean th\u1ebf gi\u1edbi, nh\u1ea5t l\u00e0 c\u00e1c n\u01b0\u1edbc ph\u00e1t tri\u1ec3n nh\u01b0 Th\u1ee5y \u0110i\u1ec3n (56,6%), \u0110an M\u1ea1ch (55,4%), H\u00e0 Lan (52%), Australia, B\u1ec9, Anh (50%), hay Nh\u1eadt B\u1ea3n (50%). Nh\u01b0ng v\u1ea5n \u0111\u1ec1 l\u00e0 \u0111\u1ed9 gi\u00e3n c\u00e1ch gi\u1eefa c\u00e1c b\u1eadc thu\u1ebf c\u1ee7a c\u00e1c n\u01b0\u1edbc kh\u00e1 l\u1edbn, trong khi v\u1edbi Vi\u1ec7t Nam, bi\u1ec3u thu\u1ebf su\u1ea5t qu\u00e1 d\u00e0y v\u1edbi c\u00e1c b\u01b0\u1edbc thu\u1ebf ng\u1eafn, g\u00e2y \u00e1p l\u1ef1c cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf, nh\u1ea5t l\u00e0 nh\u1eefng ng\u01b0\u1eddi c\u00f3 thu nh\u1eadp \u1edf m\u1ee9c th\u1ea5p do thu nh\u1eadp c\u1ee7a h\u1ecd ch\u1ec9 v\u1eeba nh\u00edch l\u00ean \u0111\u00e3 r\u01a1i v\u00e0o b\u1eadc thu\u1ebf cao h\u01a1n.<\/p>\n

Ch\u01b0a h\u1ebft, m\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh hi\u1ec7n qu\u00e1 th\u1ea5p, kh\u00f4ng ph\u00f9 h\u1ee3p v\u1edbi th\u1ef1c t\u1ebf cu\u1ed9c s\u1ed1ng. \u0110\u00f3 l\u00e0 ch\u01b0a k\u1ec3 vi\u1ec7c xin ho\u00e0n thu\u1ebf r\u1ea5t kh\u00f3 kh\u0103n v\u00e0 m\u1ea5t th\u1eddi gian khi\u1ebfn nhi\u1ec1u ng\u01b0\u1eddi b\u1ecf cu\u1ed9c. T\u00f4i ki\u1ebfn ngh\u1ecb, B\u1ed9 T\u00e0i ch\u00ednh s\u1edbm tr\u00ecnh Ch\u00ednh ph\u1ee7 \u0111\u1ec3 b\u00e1o c\u00e1o Qu\u1ed1c h\u1ed9i s\u1eeda \u0111\u1ed5i to\u00e0n di\u1ec7n lu\u1eadt n\u00e0y. C\u1ee5 th\u1ec3, bi\u1ec3u thu\u1ebf l\u0169y ti\u1ebfn c\u1ea7n \u0111\u01b0\u1ee3c gi\u1ea3m xu\u1ed1ng 5 thay v\u00ec 7 b\u1eadc, kho\u1ea3ng c\u00e1ch gi\u1eefa c\u00e1c b\u1eadc gi\u00e3n ra v\u1edbi nguy\u00ean t\u1eafc m\u1ee9c ti\u1ec1n thu\u1ebf ph\u1ea3i n\u1ed9p gi\u1ea3m \u0111i. M\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh c\u0169ng n\u00ean \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh h\u00e0ng n\u0103m theo bi\u1ebfn \u0111\u1ed9ng c\u1ee7a ch\u1ec9 s\u1ed1 gi\u00e1 ti\u00eau d\u00f9ng (CPI).<\/p>\n

Cu\u1ed1i c\u00f9ng, \u0111\u00f3 l\u00e0 s\u1edbm x\u00e2y d\u1ef1ng, ho\u00e0n thi\u1ec7n v\u00e0 tr\u00ecnh d\u1ef1 th\u1ea3o Lu\u1eadt Thu\u1ebf TNCN ch\u1ee9 kh\u00f4ng th\u1ec3 ch\u1eadm tr\u1ec5 nh\u01b0 hi\u1ec7n nay. Th\u1eddi gian qua, ch\u00fang ta n\u00f3i nhi\u1ec1u v\u1ec1 kinh t\u1ebf suy tho\u00e1i, s\u1ee9c mua gi\u1ea3m, c\u1ea7n k\u00edch c\u1ea7u n\u1ec1n kinh t\u1ebf. Nh\u01b0ng th\u1eed \u0111\u1eb7t c\u00e2u h\u1ecfi k\u00edch c\u1ea7u kinh t\u1ebf ra sao khi ng\u01b0\u1eddi d\u00e2n kh\u00f4ng c\u00f3 thu nh\u1eadp, thu nh\u1eadp gi\u1ea3m s\u00fat, trong khi v\u1eabn ph\u1ea3i g\u00e1nh m\u1ed9t kho\u1ea3n thu\u1ebf TNCN b\u1ea5t h\u1ee3p l\u00fd nh\u01b0 tr\u00ean?<\/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>: N\u00ean l\u00e0m r\u00f5 c\u01a1 s\u1edf c\u1ee7a m\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh<\/em><\/strong><\/h5>\n

\u1ede v\u00f9ng s\u00e2u v\u00f9ng xa, m\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh v\u1edbi ng\u01b0\u1eddi lao \u0111\u1ed9ng thu nh\u1eadp 11 tri\u1ec7u \u0111\u1ed3ng, ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c 4,4 tri\u1ec7u \u0111\u1ed3ng, t\u00f4i cho l\u00e0 \u1ed5n. Tuy nhi\u00ean, \u1edf th\u00e0nh th\u1ecb, n\u01a1i c\u00f3 m\u1ee9c s\u1ed1ng cao, m\u1ecdi th\u1ee9 \u0111\u1ec1u \u0111\u1eaft \u0111\u1ecf, m\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh nh\u01b0 v\u1eady kh\u00f4ng \u0111\u1ee7 s\u1ed1ng. Ch\u00ednh s\u00e1ch thu\u1ebf TNCN t\u1ea1i nhi\u1ec1u qu\u1ed1c gia c\u0169ng kh\u00f4ng c\u00e0o b\u1eb1ng m\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh nh\u01b0 th\u1ebf.<\/em><\/p>\n

T\u00f4i cho r\u1eb1ng, trong l\u1ea7n s\u1eeda \u0111\u1ed5i th\u1eddi gian t\u1edbi \u0111\u00e2y, ban so\u1ea1n th\u1ea3o n\u00ean l\u00e0m r\u00f5 c\u01a1 s\u1edf c\u1ee7a m\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh. N\u00ean thi\u1ebft k\u1ebf linh ho\u1ea1t, g\u1ed3m kh\u1ea5u tr\u1eeb c\u1ed1 \u0111\u1ecbnh t\u1ed1i thi\u1ec3u nh\u01b0 hi\u1ec7n nay, kh\u1ea5u tr\u1eeb m\u1ed9t s\u1ed1 nhu c\u1ea7u chi ti\u00eau b\u1eaft bu\u1ed9c c\u00f3 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb. 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 18-20 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng, b\u1edfi v\u1eadt gi\u00e1 \u0111\u00e3 leo thang v\u00e0 m\u1ee9c 11 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng \u0111\u00e3 l\u1ea1c h\u1eadu. C\u00f9ng v\u1edbi \u0111\u00f3, m\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh cho ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c hi\u1ec7n 4,4 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng c\u0169ng c\u1ea7n \u0111\u01b0\u1ee3c n\u00e2ng l\u00ean 50%-70%, ngh\u0129a l\u00e0 \u1edf m\u1ee9c kho\u1ea3ng 6,5-7,5 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng.<\/em><\/p>\n

B\u00ean c\u1ea1nh \u0111\u00f3, c\u1ea7n ph\u1ea3i s\u1eeda Lu\u1eadt Thu\u1ebf TNCN cho \u0111\u00fang nguy\u00ean t\u1eafc, b\u1edfi b\u1ea3n ch\u1ea5t c\u1ee7a thu\u1ebf l\u00e0 doanh thu tr\u1eeb chi ph\u00ed v\u00e0 c\u00f3 thu nh\u1eadp m\u1edbi ph\u1ea3i n\u1ed9p thu\u1ebf. Do \u0111\u00f3, nh\u1eefng chi ti\u00eau c\u1ee7a b\u1ea3n th\u00e2n ng\u01b0\u1eddi n\u1ed9p thu\u1ebf v\u00e0 ng\u01b0\u1eddi trong gia \u0111\u00ecnh nh\u01b0 ti\u1ec1n h\u1ecdc c\u1ee7a con, ti\u1ec1n kh\u00e1m ch\u1eefa b\u1ec7nh, ti\u1ec1n tr\u1ea3 l\u00e3i ng\u00e2n h\u00e0ng (trong tr\u01b0\u1eddng h\u1ee3p mua nh\u00e0 ph\u1ea3i vay ng\u00e2n h\u00e0ng), ti\u1ec1n thu\u00ea nh\u00e0… ph\u1ea3i \u0111\u01b0\u1ee3c tr\u1eeb tr\u01b0\u1edbc khi t\u00ednh thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n. \u0110\u1ed3ng th\u1eddi, m\u1ee9c thu\u1ebf su\u1ea5t c\u1ee7a b\u1eadc 1 ph\u1ea3i gi\u1ea3m xu\u1ed1ng m\u1ee9c r\u1ea5t th\u1ea5p \u0111\u1ec3 nhi\u1ec1u ng\u01b0\u1eddi n\u1ed9p thu\u1ebf nh\u01b0ng v\u1edbi m\u1ee9c thu\u1ebf ch\u1ec9 1%-2%. Ngo\u00e0i ra, c\u1ea7n gi\u1ea3m b\u1eadc thu\u1ebf xu\u1ed1ng c\u00f2n 5 v\u1edbi thu\u1ebf su\u1ea5t c\u1ee7a b\u1eadc cao nh\u1ea5t l\u00e0 20%. Kh\u00f4ng c\u00f3 l\u00fd do g\u00ec \u0111\u1ec3 thu\u1ebf TNCN \u1edf b\u1eadc 7 hi\u1ec7n l\u00e0 35%, cao g\u1ea7n g\u1ea5p \u0111\u00f4i thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p.<\/em><\/p>\n

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 (B\u1ed9 T\u00e0i ch\u00ednh): \u0110i\u1ec1u ch\u1ec9nh m\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh d\u1ef1a v\u00e0o m\u1ee9c t\u0103ng thu nh\u1eadp<\/strong><\/h5>\n

Theo t\u00f4i, vi\u1ec7c l\u1ea5y ch\u1ec9 s\u1ed1 gi\u00e1 ti\u00eau d\u00f9ng (CPI) l\u00e0m th\u01b0\u1edbc \u0111o \u0111i\u1ec1u ch\u1ec9nh m\u1ee9c t\u00ednh thu\u1ebf TNCN, gi\u1ea3m tr\u1eeb gia c\u1ea3nh l\u00e0 ch\u01b0a ph\u00f9 h\u1ee3p. B\u1edfi hi\u1ec7n nay, th\u1ed1ng k\u00ea CPI ch\u01b0a ph\u1ea3n \u00e1nh h\u1ebft \u0111\u01b0\u1ee3c s\u1ef1 t\u0103ng gi\u00e1 h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 thi\u1ebft y\u1ebfu trong cu\u1ed9c s\u1ed1ng h\u00e0ng ng\u00e0y ng\u01b0\u1eddi d\u00e2n ph\u1ea3i chi tr\u1ea3. Ch\u01b0a k\u1ec3, theo quy \u0111\u1ecbnh khi n\u00e0o CPI t\u0103ng 20% m\u1edbi tr\u00ecnh \u1ee6y ban Th\u01b0\u1eddng v\u1ee5 Qu\u1ed1c h\u1ed9i xem x\u00e9t \u0111i\u1ec1u ch\u1ec9nh. \u0110\u1ed9 tr\u1ec5 th\u1eddi gian v\u00ec \u0111i\u1ec1u ch\u1ec9nh kh\u00f4ng k\u1ecbp th\u1eddi \u0111\u00e3 g\u00e2y thi\u1ec7t th\u00f2i cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/p>\n

Th\u1ef1c t\u1ebf, l\u1ea1m ph\u00e1t c\u1ee7a Vi\u1ec7t Nam th\u01b0\u1eddng ch\u1ec9 t\u0103ng kho\u1ea3ng 3%-4%\/n\u0103m, n\u1ebfu ph\u1ea3i c\u1ed9ng d\u1ed3n CPI t\u0103ng \u0111\u1ee7 20% m\u1edbi \u0111i\u1ec1u ch\u1ec9nh m\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh th\u00ec ph\u1ea3i m\u1ea5t kho\u1ea3ng 5 n\u0103m. Trong khi \u0111\u00f3, m\u1ee9c t\u0103ng CPI h\u00e0ng n\u0103m \u0111\u00e3 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn thu nh\u1eadp v\u00e0 \u0111\u1eddi s\u1ed1ng c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf. V\u00ec th\u1ebf, \u0111i\u1ec1u ch\u1ec9nh m\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh kh\u00f4ng n\u00ean ch\u1ec9 d\u1ef1a v\u00e0o CPI, m\u00e0 c\u1ea7n d\u1ef1a c\u1ea3 v\u00e0o m\u1ee9c t\u0103ng thu nh\u1eadp c\u1ee7a ng\u01b0\u1eddi d\u00e2n, b\u1edfi thu\u1ebf TNCN hi\u1ec7n \u0111ang \u00e1p v\u00e0o ng\u01b0\u1eddi c\u00f3 thu nh\u1eadp cao, kh\u00f4ng ph\u1ea3i \u00e1p v\u00e0o \u0111\u1ea1i \u0111a s\u1ed1 ng\u01b0\u1eddi d\u00e2n c\u00f3 thu nh\u1eadp trung b\u00ecnh.<\/p>\n

Hi\u1ec7n nay, ng\u01b0\u1eddi c\u00f3 thu nh\u1eadp 13-18 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng nh\u01b0ng c\u00f3 1-2 ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c, s\u1ed1 ti\u1ec1n \u0111\u00f3 ch\u1ec9 \u0111\u1ee7 trang tr\u1ea3i cu\u1ed9c s\u1ed1ng t\u01b0\u01a1ng \u0111\u01b0\u01a1ng c\u00e1ch \u0111\u00e2y g\u1ea7n 10 n\u0103m, t\u00ednh t\u1eeb l\u00fac \u0111i\u1ec1u ch\u1ec9nh, b\u1ed5 sung Lu\u1eadt Thu\u1ebf TNCN v\u00e0o n\u0103m 2012. Th\u00ed d\u1ee5, c\u00e1ch \u0111\u00e2y 10 n\u0103m, t\u1ea1i H\u00e0 N\u1ed9i m\u1edb rau ch\u1ec9 kho\u1ea3ng 2.000 \u0111\u1ed3ng nay \u0111\u00e3 6.000-10.000 \u0111\u1ed3ng. N\u1ebfu t\u00ednh \u201cl\u1ea1m ph\u00e1t theo m\u1edb rau\u201d, con s\u1ed1 t\u1ed5ng CPI 20% c\u00e1ch xa m\u1ed9t tr\u1eddi m\u1ed9t v\u1ef1c, b\u1edfi n\u00f3 t\u0103ng g\u1ea7n ch\u1ee5c l\u1ea7n. B\u00ean c\u1ea1nh \u0111\u00f3, theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh, m\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh l\u00e0 m\u1ee9c c\u1ed1 \u0111\u1ecbnh chung cho t\u1ea5t c\u1ea3 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u0169ng kh\u00f4ng h\u1ee3p l\u00fd, v\u00ec \u1edf c\u00e1c v\u00f9ng mi\u1ec1n kh\u00e1c nhau m\u1ee9c chi ph\u00ed trang tr\u1ea3i cu\u1ed9c s\u1ed1ng c\u00f3 s\u1ef1 ch\u00eanh l\u1ec7ch \u0111\u00e1ng k\u1ec3.<\/p>\n

L\u01afU TH\u1ee6Y<\/strong>\u00a0ghi<\/em><\/p>\n

Mai Hoa \u2013 L\u01b0u Thu\u1ef7<\/strong><\/p>\n

————-<\/em><\/p>\n

S\u00e0i G\u00f2n Gi\u1ea3i ph\u00f3ng (X\u00e3 h\u1ed9i) 16-3-2024:<\/em><\/strong><\/p>\n

https:\/\/www.sggp.org.vn\/thue-thu-nhap-ca-nhan-can-som-dieu-chinh-muc-giam-tru-gia-canh-post730978.html<\/em><\/a><\/p>\n

(<\/em>369\/2.720<\/em>)<\/em>","protected":false},"excerpt":{"rendered":"

Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n – c\u1ea7n s\u1edbm \u0111i\u1ec1u ch\u1ec9nh m\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh (SGGP) – Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n (TNCN) ra \u0111\u1eddi n\u0103m 2007, c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb 1-1-2009. Qua nhi\u1ec1u l\u1ea7n s\u1eeda \u0111\u1ed5i, v\u1eabn c\u00f3 r\u1ea5t nhi\u1ec1u \u00fd ki\u1ebfn b\u1ee9c x\u00fac v\u1ec1 c\u00e1c quy \u0111\u1ecbnh b\u1ea5t h\u1ee3p l\u00fd, l\u1ea1c h\u1eadu. […]<\/p>\n","protected":false},"author":2,"featured_media":39180,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[17,26],"tags":[38],"class_list":["post-39179","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":"\n3.690. Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n - c\u1ea7n s\u1edbm \u0111i\u1ec1u ch\u1ec9nh m\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh - ANVI Law Firm<\/title>\n<meta name=\"description\" content=\"Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n - c\u1ea7n s\u1edbm \u0111i\u1ec1u ch\u1ec9nh m\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh | \u0110\u1eddi s\u1ed1ng ch\u1eadt v\u1eadt, v\u1eabn kh\u00f4ng \u0111\u01b0\u1ee3c gi\u1ea3m tr\u1eeb | V\u1eabn \u0111ang nghi\u00ean c\u1ee9u r\u00e0 so\u00e1t.\" \/>\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-3-690-thue-thu-nhap-ca-nhan-can-som-dieu-chinh-muc-giam-tru-gia-canh\/\" \/>\n<meta property=\"og:locale\" content=\"vi_VN\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"[:vi]3.690. Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n - c\u1ea7n s\u1edbm \u0111i\u1ec1u ch\u1ec9nh m\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh[:] - ANVI Law Firm\" \/>\n<meta property=\"og:description\" content=\"Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n - c\u1ea7n s\u1edbm \u0111i\u1ec1u ch\u1ec9nh m\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh | \u0110\u1eddi s\u1ed1ng ch\u1eadt v\u1eadt, v\u1eabn kh\u00f4ng \u0111\u01b0\u1ee3c gi\u1ea3m tr\u1eeb | V\u1eabn \u0111ang nghi\u00ean c\u1ee9u r\u00e0 so\u00e1t.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/anvilaw.com\/en\/tieng-viet-3-690-thue-thu-nhap-ca-nhan-can-som-dieu-chinh-muc-giam-tru-gia-canh\/\" \/>\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=\"2024-03-16T08:50:05+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2024-10-04T10:11:19+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/anvilaw.com\/wp-content\/uploads\/2024\/03\/Picture1-12.png\" \/>\n\t<meta property=\"og:image:width\" content=\"945\" \/>\n\t<meta property=\"og:image:height\" content=\"631\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/png\" \/>\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=\"16 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-3-690-thue-thu-nhap-ca-nhan-can-som-dieu-chinh-muc-giam-tru-gia-canh\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/anvilaw.com\\\/en\\\/tieng-viet-3-690-thue-thu-nhap-ca-nhan-can-som-dieu-chinh-muc-giam-tru-gia-canh\\\/\"},\"author\":{\"name\":\"Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c\",\"@id\":\"https:\\\/\\\/anvilaw.com\\\/vi\\\/#\\\/schema\\\/person\\\/f250bfe7ec16ce4eba7ae37ffd717a9e\"},\"headline\":\"3.690. Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n – c\u1ea7n s\u1edbm \u0111i\u1ec1u ch\u1ec9nh m\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh\",\"datePublished\":\"2024-03-16T08:50:05+00:00\",\"dateModified\":\"2024-10-04T10:11:19+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/anvilaw.com\\\/en\\\/tieng-viet-3-690-thue-thu-nhap-ca-nhan-can-som-dieu-chinh-muc-giam-tru-gia-canh\\\/\"},\"wordCount\":4085,\"publisher\":{\"@id\":\"https:\\\/\\\/anvilaw.com\\\/vi\\\/#organization\"},\"image\":{\"@id\":\"https:\\\/\\\/anvilaw.com\\\/en\\\/tieng-viet-3-690-thue-thu-nhap-ca-nhan-can-som-dieu-chinh-muc-giam-tru-gia-canh\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/anvilaw.com\\\/wp-content\\\/uploads\\\/2024\\\/03\\\/Picture1-12.png\",\"keywords\":[\"Lu\u1eadt s\u01b0 Thu\u1ebf - H\u1ea3i quan\"],\"articleSection\":[\"Tr\u00edch d\u1eabn\",\"T\u01b0 li\u1ec7u ANVI\"],\"inLanguage\":\"vi\"},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/anvilaw.com\\\/en\\\/tieng-viet-3-690-thue-thu-nhap-ca-nhan-can-som-dieu-chinh-muc-giam-tru-gia-canh\\\/\",\"url\":\"https:\\\/\\\/anvilaw.com\\\/en\\\/tieng-viet-3-690-thue-thu-nhap-ca-nhan-can-som-dieu-chinh-muc-giam-tru-gia-canh\\\/\",\"name\":\"[:vi]3.690. Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n - c\u1ea7n s\u1edbm \u0111i\u1ec1u ch\u1ec9nh m\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh[:] - ANVI Law Firm\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/anvilaw.com\\\/vi\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/anvilaw.com\\\/en\\\/tieng-viet-3-690-thue-thu-nhap-ca-nhan-can-som-dieu-chinh-muc-giam-tru-gia-canh\\\/#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/anvilaw.com\\\/en\\\/tieng-viet-3-690-thue-thu-nhap-ca-nhan-can-som-dieu-chinh-muc-giam-tru-gia-canh\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/anvilaw.com\\\/wp-content\\\/uploads\\\/2024\\\/03\\\/Picture1-12.png\",\"datePublished\":\"2024-03-16T08:50:05+00:00\",\"dateModified\":\"2024-10-04T10:11:19+00:00\",\"description\":\"Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n - c\u1ea7n s\u1edbm \u0111i\u1ec1u ch\u1ec9nh m\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh | \u0110\u1eddi s\u1ed1ng ch\u1eadt v\u1eadt, v\u1eabn kh\u00f4ng \u0111\u01b0\u1ee3c gi\u1ea3m tr\u1eeb | V\u1eabn \u0111ang nghi\u00ean c\u1ee9u r\u00e0 so\u00e1t.\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/anvilaw.com\\\/en\\\/tieng-viet-3-690-thue-thu-nhap-ca-nhan-can-som-dieu-chinh-muc-giam-tru-gia-canh\\\/#breadcrumb\"},\"inLanguage\":\"vi\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/anvilaw.com\\\/en\\\/tieng-viet-3-690-thue-thu-nhap-ca-nhan-can-som-dieu-chinh-muc-giam-tru-gia-canh\\\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"vi\",\"@id\":\"https:\\\/\\\/anvilaw.com\\\/en\\\/tieng-viet-3-690-thue-thu-nhap-ca-nhan-can-som-dieu-chinh-muc-giam-tru-gia-canh\\\/#primaryimage\",\"url\":\"https:\\\/\\\/anvilaw.com\\\/wp-content\\\/uploads\\\/2024\\\/03\\\/Picture1-12.png\",\"contentUrl\":\"https:\\\/\\\/anvilaw.com\\\/wp-content\\\/uploads\\\/2024\\\/03\\\/Picture1-12.png\",\"width\":945,\"height\":631,\"caption\":\"Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n gi\u1ea3m tr\u1eeb\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/anvilaw.com\\\/en\\\/tieng-viet-3-690-thue-thu-nhap-ca-nhan-can-som-dieu-chinh-muc-giam-tru-gia-canh\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/anvilaw.com\\\/vi\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"(Ti\u1ebfng Vi\u1ec7t) 3.690. Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n – c\u1ea7n s\u1edbm \u0111i\u1ec1u ch\u1ec9nh m\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/anvilaw.com\\\/vi\\\/#website\",\"url\":\"https:\\\/\\\/anvilaw.com\\\/vi\\\/\",\"name\":\"ANVI Law Firm - C\u00f4ng ty Lu\u1eadt ANVI\",\"description\":\"C\u00f4ng ty Lu\u1eadt ANVI - ANVI Law Firm\",\"publisher\":{\"@id\":\"https:\\\/\\\/anvilaw.com\\\/vi\\\/#organization\"},\"alternateName\":\"anvilaw.com\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/anvilaw.com\\\/vi\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"vi\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/anvilaw.com\\\/vi\\\/#organization\",\"name\":\"C\u00f4ng ty Lu\u1eadt ANVI | ANVI Law Firm\",\"alternateName\":\"ANVI\",\"url\":\"https:\\\/\\\/anvilaw.com\\\/vi\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"vi\",\"@id\":\"https:\\\/\\\/anvilaw.com\\\/vi\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/anvilaw.com\\\/wp-content\\\/uploads\\\/2022\\\/01\\\/ANVI-Logo-ca-hinh-va-chu-khong-co-nen-174K-1.png\",\"contentUrl\":\"https:\\\/\\\/anvilaw.com\\\/wp-content\\\/uploads\\\/2022\\\/01\\\/ANVI-Logo-ca-hinh-va-chu-khong-co-nen-174K-1.png\",\"width\":3493,\"height\":1535,\"caption\":\"C\u00f4ng ty Lu\u1eadt ANVI | ANVI Law Firm\"},\"image\":{\"@id\":\"https:\\\/\\\/anvilaw.com\\\/vi\\\/#\\\/schema\\\/logo\\\/image\\\/\"},\"sameAs\":[\"https:\\\/\\\/facebook.com\\\/anvilawfirm\",\"https:\\\/\\\/x.com\\\/anvilawfirm\",\"https:\\\/\\\/www.youtube.com\\\/@anvilawfirm\",\"https:\\\/\\\/www.youtube.com\\\/@lsduc_anvi\"]},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/anvilaw.com\\\/vi\\\/#\\\/schema\\\/person\\\/f250bfe7ec16ce4eba7ae37ffd717a9e\",\"name\":\"Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"vi\",\"@id\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/939cd8149fd8babbde69424b0b9cd8c1d6d82a1eb91f15a25a976dcc104497f9?s=96&d=mm&r=g\",\"url\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/939cd8149fd8babbde69424b0b9cd8c1d6d82a1eb91f15a25a976dcc104497f9?s=96&d=mm&r=g\",\"contentUrl\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/939cd8149fd8babbde69424b0b9cd8c1d6d82a1eb91f15a25a976dcc104497f9?s=96&d=mm&r=g\",\"caption\":\"Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c\"},\"sameAs\":[\"https:\\\/\\\/anvilaw.com\"],\"url\":\"https:\\\/\\\/anvilaw.com\\\/vi\\\/author\\\/ductt\\\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"[:vi]3.690. Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n - c\u1ea7n s\u1edbm \u0111i\u1ec1u ch\u1ec9nh m\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh[:] - ANVI Law Firm","description":"Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n - c\u1ea7n s\u1edbm \u0111i\u1ec1u ch\u1ec9nh m\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh | \u0110\u1eddi s\u1ed1ng ch\u1eadt v\u1eadt, v\u1eabn kh\u00f4ng \u0111\u01b0\u1ee3c gi\u1ea3m tr\u1eeb | V\u1eabn \u0111ang nghi\u00ean c\u1ee9u r\u00e0 so\u00e1t.","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/anvilaw.com\/en\/tieng-viet-3-690-thue-thu-nhap-ca-nhan-can-som-dieu-chinh-muc-giam-tru-gia-canh\/","og_locale":"vi_VN","og_type":"article","og_title":"[:vi]3.690. Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n - c\u1ea7n s\u1edbm \u0111i\u1ec1u ch\u1ec9nh m\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh[:] - ANVI Law Firm","og_description":"Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n - c\u1ea7n s\u1edbm \u0111i\u1ec1u ch\u1ec9nh m\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh | \u0110\u1eddi s\u1ed1ng ch\u1eadt v\u1eadt, v\u1eabn kh\u00f4ng \u0111\u01b0\u1ee3c gi\u1ea3m tr\u1eeb | V\u1eabn \u0111ang nghi\u00ean c\u1ee9u r\u00e0 so\u00e1t.","og_url":"https:\/\/anvilaw.com\/en\/tieng-viet-3-690-thue-thu-nhap-ca-nhan-can-som-dieu-chinh-muc-giam-tru-gia-canh\/","og_site_name":"ANVI Law Firm","article_publisher":"https:\/\/facebook.com\/anvilawfirm","article_published_time":"2024-03-16T08:50:05+00:00","article_modified_time":"2024-10-04T10:11:19+00:00","og_image":[{"width":945,"height":631,"url":"https:\/\/anvilaw.com\/wp-content\/uploads\/2024\/03\/Picture1-12.png","type":"image\/png"}],"author":"Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c","twitter_card":"summary_large_image","twitter_creator":"@anvilawfirm","twitter_site":"@anvilawfirm","twitter_misc":{"\u0110\u01b0\u1ee3c vi\u1ebft b\u1edfi":"Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c","\u01af\u1edbc t\u00ednh th\u1eddi gian \u0111\u1ecdc":"16 ph\u00fat"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/anvilaw.com\/en\/tieng-viet-3-690-thue-thu-nhap-ca-nhan-can-som-dieu-chinh-muc-giam-tru-gia-canh\/#article","isPartOf":{"@id":"https:\/\/anvilaw.com\/en\/tieng-viet-3-690-thue-thu-nhap-ca-nhan-can-som-dieu-chinh-muc-giam-tru-gia-canh\/"},"author":{"name":"Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c","@id":"https:\/\/anvilaw.com\/vi\/#\/schema\/person\/f250bfe7ec16ce4eba7ae37ffd717a9e"},"headline":"3.690. Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n – c\u1ea7n s\u1edbm \u0111i\u1ec1u ch\u1ec9nh m\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh","datePublished":"2024-03-16T08:50:05+00:00","dateModified":"2024-10-04T10:11:19+00:00","mainEntityOfPage":{"@id":"https:\/\/anvilaw.com\/en\/tieng-viet-3-690-thue-thu-nhap-ca-nhan-can-som-dieu-chinh-muc-giam-tru-gia-canh\/"},"wordCount":4085,"publisher":{"@id":"https:\/\/anvilaw.com\/vi\/#organization"},"image":{"@id":"https:\/\/anvilaw.com\/en\/tieng-viet-3-690-thue-thu-nhap-ca-nhan-can-som-dieu-chinh-muc-giam-tru-gia-canh\/#primaryimage"},"thumbnailUrl":"https:\/\/anvilaw.com\/wp-content\/uploads\/2024\/03\/Picture1-12.png","keywords":["Lu\u1eadt s\u01b0 Thu\u1ebf - H\u1ea3i quan"],"articleSection":["Tr\u00edch d\u1eabn","T\u01b0 li\u1ec7u ANVI"],"inLanguage":"vi"},{"@type":"WebPage","@id":"https:\/\/anvilaw.com\/en\/tieng-viet-3-690-thue-thu-nhap-ca-nhan-can-som-dieu-chinh-muc-giam-tru-gia-canh\/","url":"https:\/\/anvilaw.com\/en\/tieng-viet-3-690-thue-thu-nhap-ca-nhan-can-som-dieu-chinh-muc-giam-tru-gia-canh\/","name":"[:vi]3.690. Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n - c\u1ea7n s\u1edbm \u0111i\u1ec1u ch\u1ec9nh m\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh[:] - ANVI Law Firm","isPartOf":{"@id":"https:\/\/anvilaw.com\/vi\/#website"},"primaryImageOfPage":{"@id":"https:\/\/anvilaw.com\/en\/tieng-viet-3-690-thue-thu-nhap-ca-nhan-can-som-dieu-chinh-muc-giam-tru-gia-canh\/#primaryimage"},"image":{"@id":"https:\/\/anvilaw.com\/en\/tieng-viet-3-690-thue-thu-nhap-ca-nhan-can-som-dieu-chinh-muc-giam-tru-gia-canh\/#primaryimage"},"thumbnailUrl":"https:\/\/anvilaw.com\/wp-content\/uploads\/2024\/03\/Picture1-12.png","datePublished":"2024-03-16T08:50:05+00:00","dateModified":"2024-10-04T10:11:19+00:00","description":"Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n - c\u1ea7n s\u1edbm \u0111i\u1ec1u ch\u1ec9nh m\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh | \u0110\u1eddi s\u1ed1ng ch\u1eadt v\u1eadt, v\u1eabn kh\u00f4ng \u0111\u01b0\u1ee3c gi\u1ea3m tr\u1eeb | V\u1eabn \u0111ang nghi\u00ean c\u1ee9u r\u00e0 so\u00e1t.","breadcrumb":{"@id":"https:\/\/anvilaw.com\/en\/tieng-viet-3-690-thue-thu-nhap-ca-nhan-can-som-dieu-chinh-muc-giam-tru-gia-canh\/#breadcrumb"},"inLanguage":"vi","potentialAction":[{"@type":"ReadAction","target":["https:\/\/anvilaw.com\/en\/tieng-viet-3-690-thue-thu-nhap-ca-nhan-can-som-dieu-chinh-muc-giam-tru-gia-canh\/"]}]},{"@type":"ImageObject","inLanguage":"vi","@id":"https:\/\/anvilaw.com\/en\/tieng-viet-3-690-thue-thu-nhap-ca-nhan-can-som-dieu-chinh-muc-giam-tru-gia-canh\/#primaryimage","url":"https:\/\/anvilaw.com\/wp-content\/uploads\/2024\/03\/Picture1-12.png","contentUrl":"https:\/\/anvilaw.com\/wp-content\/uploads\/2024\/03\/Picture1-12.png","width":945,"height":631,"caption":"Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n gi\u1ea3m tr\u1eeb"},{"@type":"BreadcrumbList","@id":"https:\/\/anvilaw.com\/en\/tieng-viet-3-690-thue-thu-nhap-ca-nhan-can-som-dieu-chinh-muc-giam-tru-gia-canh\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/anvilaw.com\/vi\/"},{"@type":"ListItem","position":2,"name":"(Ti\u1ebfng Vi\u1ec7t) 3.690. Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n – c\u1ea7n s\u1edbm \u0111i\u1ec1u ch\u1ec9nh m\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh"}]},{"@type":"WebSite","@id":"https:\/\/anvilaw.com\/vi\/#website","url":"https:\/\/anvilaw.com\/vi\/","name":"ANVI Law Firm - C\u00f4ng ty Lu\u1eadt ANVI","description":"C\u00f4ng ty Lu\u1eadt ANVI - ANVI Law Firm","publisher":{"@id":"https:\/\/anvilaw.com\/vi\/#organization"},"alternateName":"anvilaw.com","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/anvilaw.com\/vi\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"vi"},{"@type":"Organization","@id":"https:\/\/anvilaw.com\/vi\/#organization","name":"C\u00f4ng ty Lu\u1eadt ANVI | ANVI Law Firm","alternateName":"ANVI","url":"https:\/\/anvilaw.com\/vi\/","logo":{"@type":"ImageObject","inLanguage":"vi","@id":"https:\/\/anvilaw.com\/vi\/#\/schema\/logo\/image\/","url":"https:\/\/anvilaw.com\/wp-content\/uploads\/2022\/01\/ANVI-Logo-ca-hinh-va-chu-khong-co-nen-174K-1.png","contentUrl":"https:\/\/anvilaw.com\/wp-content\/uploads\/2022\/01\/ANVI-Logo-ca-hinh-va-chu-khong-co-nen-174K-1.png","width":3493,"height":1535,"caption":"C\u00f4ng ty Lu\u1eadt ANVI | ANVI Law Firm"},"image":{"@id":"https:\/\/anvilaw.com\/vi\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/facebook.com\/anvilawfirm","https:\/\/x.com\/anvilawfirm","https:\/\/www.youtube.com\/@anvilawfirm","https:\/\/www.youtube.com\/@lsduc_anvi"]},{"@type":"Person","@id":"https:\/\/anvilaw.com\/vi\/#\/schema\/person\/f250bfe7ec16ce4eba7ae37ffd717a9e","name":"Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c","image":{"@type":"ImageObject","inLanguage":"vi","@id":"https:\/\/secure.gravatar.com\/avatar\/939cd8149fd8babbde69424b0b9cd8c1d6d82a1eb91f15a25a976dcc104497f9?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/939cd8149fd8babbde69424b0b9cd8c1d6d82a1eb91f15a25a976dcc104497f9?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/939cd8149fd8babbde69424b0b9cd8c1d6d82a1eb91f15a25a976dcc104497f9?s=96&d=mm&r=g","caption":"Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c"},"sameAs":["https:\/\/anvilaw.com"],"url":"https:\/\/anvilaw.com\/vi\/author\/ductt\/"}]}},"_links":{"self":[{"href":"https:\/\/anvilaw.com\/vi\/wp-json\/wp\/v2\/posts\/39179","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/anvilaw.com\/vi\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/anvilaw.com\/vi\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/anvilaw.com\/vi\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/anvilaw.com\/vi\/wp-json\/wp\/v2\/comments?post=39179"}],"version-history":[{"count":1,"href":"https:\/\/anvilaw.com\/vi\/wp-json\/wp\/v2\/posts\/39179\/revisions"}],"predecessor-version":[{"id":42139,"href":"https:\/\/anvilaw.com\/vi\/wp-json\/wp\/v2\/posts\/39179\/revisions\/42139"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/anvilaw.com\/vi\/wp-json\/wp\/v2\/media\/39180"}],"wp:attachment":[{"href":"https:\/\/anvilaw.com\/vi\/wp-json\/wp\/v2\/media?parent=39179"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/anvilaw.com\/vi\/wp-json\/wp\/v2\/categories?post=39179"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/anvilaw.com\/vi\/wp-json\/wp\/v2\/tags?post=39179"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}