{"id":39334,"date":"2024-03-26T23:29:11","date_gmt":"2024-03-26T16:29:11","guid":{"rendered":"https:\/\/anvilaw.com\/vi\/?p=39334"},"modified":"2024-10-04T10:03:33","modified_gmt":"2024-10-04T03:03:33","slug":"3-708-co-keo-tung-dong-van-phai-nop-thue-thu-nhap-ca-nhan","status":"publish","type":"post","link":"https:\/\/anvilaw.com\/vi\/3-708-co-keo-tung-dong-van-phai-nop-thue-thu-nhap-ca-nhan\/","title":{"rendered":"3.708. Co k\u00e9o t\u1eebng \u0111\u1ed3ng v\u1eabn ph\u1ea3i n\u1ed9p thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n"},"content":{"rendered":"

Co k\u00e9o t\u1eebng \u0111\u1ed3ng v\u1eabn ph\u1ea3i n\u1ed9p thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n<\/span><\/h4>\n
(VNN) – Vi\u1ec7c quy \u0111\u1ecbnh v\u1ec1 gi\u1ea3m tr\u1eeb gia c\u1ea3nh l\u00e0 m\u1ed9t th\u00e0nh t\u1ed1 quan tr\u1ecdng trong ch\u00ednh s\u00e1ch thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n (TNCN) c\u1ee7a h\u1ea7u h\u1ebft qu\u1ed1c gia. Nh\u01b0ng m\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh bao nhi\u00eau lu\u00f4n l\u00e0 v\u1ea5n \u0111\u1ec1 g\u00e2y tranh c\u00e3i.<\/h5>\n
L\u1eddi t\u00f2a so\u1ea1n:<\/strong><\/h5>\n

Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n hi\u1ec7n nay \u0111\u00e3 b\u1ed9c l\u1ed9 nhi\u1ec1u b\u1ea5t c\u1eadp. \u0110\u00f3 l\u00e0 m\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh kh\u00f4ng c\u00f2n ph\u00f9 h\u1ee3p v\u1edbi bi\u1ebfn \u0111\u1ed9ng li\u00ean t\u1ee5c m\u1eb7t b\u1eb1ng gi\u00e1 chung, qu\u00e1 nhi\u1ec1u b\u1eadc thu\u1ebf, ch\u01b0a t\u00ednh \u0111\u00fang t\u00ednh \u0111\u1ee7 v\u1edbi c\u00e1c h\u1ed9 kinh doanh (nh\u1ea5t l\u00e0 b\u00e1n h\u00e0ng online)…<\/p>\n

Tuy nhi\u00ean, ph\u1ea3i \u0111\u1ee3i \u0111\u1ebfn 2026 Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n m\u1edbi c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i. Vi\u1ec7c s\u1eeda \u0111\u1ed5i l\u1ea7n n\u00e0y \u0111\u00f2i h\u1ecfi c\u1ea7n c\u00f3 nh\u1eefng c\u1ea3i ti\u1ebfn m\u1ea1nh m\u1ebd h\u01a1n n\u1eefa, t\u1ea1o c\u00f4ng b\u1eb1ng h\u01a1n v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/p>\n

Lo\u1ea1t b\u00e0i\u00a0B\u1ea5t c\u1eadp thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n<\/strong>\u00a0do VietNamNet th\u1ef1c hi\u1ec7n g\u00f3p th\u00eam g\u00f3c nh\u00ecn cho v\u1ea5n \u0111\u1ec1 lu\u00f4n \u0111\u01b0\u1ee3c d\u01b0 lu\u1eadn quan t\u00e2m n\u00e0y.<\/p>\n

Thu nh\u1eadp bao nhi\u00eau ph\u1ea3i \u0111\u00f3ng thu\u1ebf?<\/strong><\/h5>\n

V\u1ec1 b\u1ea3n ch\u1ea5t, quy \u0111\u1ecbnh v\u1ec1 gi\u1ea3m tr\u1eeb tr\u01b0\u1edbc khi t\u00ednh thu\u1ebf \u0111\u1ea3m b\u1ea3o nguy\u00ean t\u1eafc c\u00e1 nh\u00e2n c\u1ea7n ph\u1ea3i c\u00f3 m\u1ed9t m\u1ee9c thu nh\u1eadp nh\u1ea5t \u0111\u1ecbnh nh\u1eb1m \u0111\u00e1p \u1ee9ng \u0111\u01b0\u1ee3c nhu c\u1ea7u thi\u1ebft y\u1ebfu c\u1ee7a cu\u1ed9c s\u1ed1ng nh\u01b0: \u0103n, \u1edf, \u0111i l\u1ea1i, h\u1ecdc t\u1eadp, kh\u00e1m ch\u1eefa b\u1ec7nh…, V\u00ec th\u1ebf, thu nh\u1eadp tr\u00ean ng\u01b0\u1ee1ng n\u00e0y m\u1edbi ph\u1ea3i n\u1ed9p thu\u1ebf.<\/p>\n

Theo B\u1ed9 T\u00e0i ch\u00ednh, v\u1edbi m\u1ee9c gi\u1ea3m tr\u1eeb cho b\u1ea3n th\u00e2n ng\u01b0\u1eddi n\u1ed9p thu\u1ebf hi\u1ec7n nay l\u00e0 11 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng v\u00e0 cho m\u1ed7i ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c l\u00e0 4,4 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng th\u00ec ng\u01b0\u1eddi c\u00f3 thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng \u1edf m\u1ee9c 17 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng (n\u1ebfu c\u00f3 1 ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c) hay m\u1ee9c 22 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng (n\u1ebfu c\u00f3 2 ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c) sau khi tr\u1eeb c\u00e1c kho\u1ea3n b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i, b\u1ea3o hi\u1ec3m y t\u1ebf, b\u1ea3o hi\u1ec3m th\u1ea5t nghi\u1ec7p… th\u00ec c\u0169ng ch\u01b0a ph\u1ea3i n\u1ed9p\u00a0thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n.<\/p>\n

Chi ph\u00ed sinh ho\u1ea1t lu\u00f4n \u0111\u00e8 n\u1eb7ng l\u00ean ng\u01b0\u1eddi d\u00e2n. \u1ea2nh: Nguy\u1ec5n Hu\u1ebf<\/h6>\n

C\u00e1 nh\u00e2n c\u00f3 thu nh\u1eadp d\u01b0\u1edbi 120 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng, theo hi\u1ec7n h\u00e0nh, s\u1ed1 thu\u1ebf TNCN ph\u1ea3i n\u1ed9p so v\u1edbi thu nh\u1eadp c\u0169ng ch\u01b0a \u0111\u1ebfn 20%.<\/p>\n

C\u1ee5 th\u1ec3: c\u00e1 nh\u00e2n c\u00f3 thu nh\u1eadp 40 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng th\u00ec s\u1ed1 thu\u1ebf TNCN ph\u1ea3i n\u1ed9p l\u00e0 6,56%\/thu nh\u1eadp.<\/p>\n

Thu nh\u1eadp 60 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng th\u00ec s\u1ed1 thu\u1ebf TNCN ph\u1ea3i n\u1ed9p l\u00e0 11,74%\/thu nh\u1eadp.<\/p>\n

Thu nh\u1eadp 80 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng th\u00ec s\u1ed1 thu\u1ebf TNCN ph\u1ea3i n\u1ed9p l\u00e0 15,55%\/thu nh\u1eadp.<\/p>\n

Thu nh\u1eadp 100 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng th\u00ec s\u1ed1 thu\u1ebf TNCN ph\u1ea3i n\u1ed9p l\u00e0 18,44%\/thu nh\u1eadp.<\/p>\n

\u0110\u1ed1i v\u1edbi c\u00e1 nh\u00e2n c\u00f3 thu nh\u1eadp \u1edf m\u1ee9c cao tr\u00ean 120 tri\u1ec7u \u0111\u1ed3ng th\u00ec s\u1ed1 thu\u1ebf TNCN ph\u1ea3i n\u1ed9p m\u1edbi \u1edf t\u1ef7 l\u1ec7 cao h\u01a1n 20%\/thu nh\u1eadp.<\/p>\n

<\/h6>\n

C\u1ee5 th\u1ec3: c\u00e1 nh\u00e2n c\u00f3 thu nh\u1eadp 120 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng th\u00ec s\u1ed1 thu\u1ebf TNCN ph\u1ea3i n\u1ed9p l\u00e0 21,2%\/thu nh\u1eadp; thu nh\u1eadp 150 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng th\u00ec s\u1ed1 thu\u1ebf TNCN ph\u1ea3i n\u1ed9p l\u00e0 23,96%\/thu nh\u1eadp… Vi\u1ec7c t\u00ednh to\u00e1n n\u00e0y v\u1edbi gi\u1ea3 \u0111\u1ecbnh c\u00e1 nh\u00e2n c\u00f3 1 ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c, tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n c\u00f3 nhi\u1ec1u h\u01a1n 1 ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c th\u00ec s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p c\u0169ng th\u1ea5p h\u01a1n t\u01b0\u01a1ng \u1ee9ng.<\/p>\n

B\u1ed9 T\u00e0i ch\u00ednh t\u00ednh to\u00e1n nh\u01b0 v\u1eady, song th\u1eddi gian qua, v\u1eabn nhi\u1ec1u \u00fd ki\u1ebfn nh\u1eadn x\u00e9t m\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh v\u1eabn c\u00f2n th\u1ea5p. Ngo\u00e0i ra, c\u0169ng c\u00f3 \u00fd ki\u1ebfn cho r\u1eb1ng, c\u1ea7n quy \u0111\u1ecbnh m\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh theo m\u1ee9c l\u01b0\u01a1ng t\u1ed1i thi\u1ec3u v\u00f9ng, m\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh \u1edf c\u00e1c \u0111\u00f4 th\u1ecb, th\u00e0nh ph\u1ed1 l\u1edbn c\u1ea7n ph\u1ea3i cao h\u01a1n \u1edf khu v\u1ef1c n\u00f4ng th\u00f4n, mi\u1ec1n n\u00fai do chi ph\u00ed \u0111\u1eaft \u0111\u1ecf h\u01a1n…<\/p>\n

Th\u1ef1c t\u1ebf, kh\u00f4ng \u00edt gia \u0111\u00ecnh \u0111ang ph\u1ea3i \u201cco k\u00e9o t\u1eebng \u0111\u1ed3ng\u201d cho sinh ho\u1ea1t m\u00e0 v\u1eabn ph\u1ea3i ch\u1ecbu thu\u1ebf TNCN, nh\u1ea5t l\u00e0 \u1edf c\u00e1c th\u00e0nh ph\u1ed1 l\u1edbn.<\/h5>\n

Nh\u01b0 gia \u0111\u00ecnh ch\u1ecb Nguy\u1ec5n Th\u1ecb H\u01b0\u01a1ng \u1edf H\u00e0 N\u1ed9i, nh\u1eefng ng\u00e0y n\u00e0y, v\u1ee3 ch\u1ed3ng ch\u1ecb b\u1eaft \u0111\u1ea7u \u0111\u1ebfn k\u1ef3 quy\u1ebft to\u00e1n thu\u1ebf TNCN. Thu nh\u1eadp c\u1ee7a hai v\u1ee3 ch\u1ed3ng h\u00e0ng th\u00e1ng kho\u1ea3ng 36 tri\u1ec7u \u0111\u1ed3ng. V\u1edbi m\u1ee9c thu nh\u1eadp n\u00e0y, sau khi \u0111\u00e3 gi\u1ea3m tr\u1eeb gia c\u1ea3nh v\u1edbi hai ng\u01b0\u1eddi con th\u00ec v\u1ee3 ch\u1ed3ng ch\u1ecb H\u01b0\u01a1ng v\u1eabn ph\u1ea3i \u0111\u00f3ng thu\u1ebf TNCN. D\u00f9 s\u1ed1 ti\u1ec1n thu\u1ebf TNCN ph\u1ea3i \u0111\u00f3ng kh\u00f4ng nhi\u1ec1u nh\u01b0ng c\u0169ng khi\u1ebfn ch\u1ecb th\u1ea5y \u1ea5m \u1ee9c.<\/p>\n

\u201cChi ph\u00ed h\u00e0ng th\u00e1ng c\u1ee7a gia \u0111\u00ecnh lu\u00f4n trong t\u00ecnh tr\u1ea1ng thi\u1ebfu tr\u01b0\u1edbc h\u1ee5t sau khi v\u1eeba ph\u1ea3i tr\u1ea3 g\u00f3p ti\u1ec1n mua c\u0103n h\u1ed9 chung c\u01b0 m\u1ed7i th\u00e1ng 11 tri\u1ec7u \u0111\u1ed3ng; 3 tri\u1ec7u \u0111\u1ed3ng ph\u1ee5ng d\u01b0\u1ee1ng b\u1ed1 m\u1eb9 gi\u00e0 h\u00e0ng th\u00e1ng; ti\u1ec1n \u0111i\u1ec7n, ti\u1ec1n n\u01b0\u1edbc, chi ti\u00eau sinh ho\u1ea1t c\u1ee7a 2 v\u1ee3 ch\u1ed3ng v\u00e0 hai con.<\/p>\n

S\u1ed1 ti\u1ec1n gi\u1ea3m tr\u1eeb gia c\u1ea3nh c\u1ee7a c\u00e1c con c\u0169ng ch\u1ec9 \u0111\u1ee7 trang tr\u1ea3i cho vi\u1ec7c h\u1ecdc c\u1ee7a ch\u00fang h\u00e0ng th\u00e1ng. Trong khi b\u1ed1 m\u1eb9 kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh gi\u1ea3m tr\u1eeb v\u00ec c\u00f3 kho\u1ea3n l\u01b0\u01a1ng h\u01b0u h\u01a1n 2 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng. Thu nh\u1eadp kh\u00f4ng \u0111\u1ee7 chi m\u00e0 v\u1eabn ph\u1ea3i \u0111\u00f3ng thu\u1ebf, t\u00f4i th\u1ea5y th\u1ef1c s\u1ef1 b\u1ea5t c\u1eadp\u201d, ch\u1ecb H\u01b0\u01a1ng n\u00f3i.<\/p>\n

Chi ph\u00ed y t\u1ebf, gi\u00e1o d\u1ee5c n\u00ean \u0111\u01b0\u1ee3c gi\u1ea3m tr\u1eeb<\/strong><\/h5>\n

D\u1eabn kinh nghi\u1ec7m c\u00e1c n\u01b0\u1edbc, B\u1ed9 T\u00e0i ch\u00ednh cho bi\u1ebft: H\u1ea7u h\u1ebft ph\u00e1p lu\u1eadt thu\u1ebf TNCN c\u1ee7a c\u00e1c n\u01b0\u1edbc \u0111\u1ec1u c\u00f3 quy \u0111\u1ecbnh v\u1ec1 m\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh theo c\u00e1c h\u00ecnh th\u1ee9c v\u00e0 c\u00e1ch th\u1ee9c kh\u00e1c nhau.<\/p>\n

V\u1ec1 ph\u00e2n lo\u1ea1i, c\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb TNCN c\u00e1c n\u01b0\u1edbc \u00e1p d\u1ee5ng \u0111\u01b0\u1ee3c chia th\u00e0nh ba nh\u00f3m.<\/p>\n

M\u1ed9t l\u00e0<\/strong>\u00a0gi\u1ea3m tr\u1eeb chung cho c\u00e1 nh\u00e2n ng\u01b0\u1eddi n\u1ed9p thu\u1ebf. Vi\u1ec7c \u00e1p d\u1ee5ng c\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb chung \u1edf nhi\u1ec1u n\u01b0\u1edbc c\u00f2n h\u01b0\u1edbng t\u1edbi m\u1ee5c ti\u00eau lo\u1ea1i tr\u1eeb c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng c\u00f3 thu nh\u1eadp th\u1ea5p ra kh\u1ecfi di\u1ec7n ph\u1ea3i n\u1ed9p thu\u1ebf TNCN. Qua \u0111\u00f3, gi\u1ea3m b\u1edbt g\u00e1nh n\u1eb7ng cho c\u01a1 quan thu\u1ebf trong vi\u1ec7c qu\u1ea3n l\u00fd, quy\u1ebft to\u00e1n thu\u1ebf, nh\u1ea5t l\u00e0 khi s\u1ed1 thu\u1ebf thu \u0111\u01b0\u1ee3c t\u1eeb c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng c\u00f3 thu nh\u1eadp d\u01b0\u1edbi ng\u01b0\u1ee1ng th\u01b0\u1eddng chi\u1ebfm t\u1ef7 tr\u1ecdng nh\u1ecf trong khi chi ph\u00ed qu\u1ea3n l\u00fd thu \u0111\u1ed1i v\u1edbi c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng n\u00e0y th\u01b0\u1eddng kh\u00f4ng nh\u1ecf.<\/p>\n

Do nhu c\u1ea7u s\u1ed1ng c\u1ee7a c\u00e1c c\u00e1 nh\u00e2n ng\u01b0\u1eddi n\u1ed9p thu\u1ebf r\u1ea5t kh\u00e1c nhau (nhu c\u1ea7u ti\u00eau d\u00f9ng kh\u00e1c nhau, \u0111\u1eb7c \u0111i\u1ec3m ti\u00eau d\u00f9ng c\u1ee7a m\u1ed7i v\u00f9ng m\u1ed7i kh\u00e1c\u2026), kinh nghi\u1ec7m c\u00e1c n\u01b0\u1edbc c\u0169ng cho th\u1ea5y vi\u1ec7c \u0111\u01b0a ra m\u1ee9c gi\u1ea3m tr\u1eeb bao gi\u1edd c\u0169ng l\u00e0 v\u1ea5n \u0111\u1ec1 th\u01b0\u1eddng c\u00f3 nhi\u1ec1u \u00fd ki\u1ebfn kh\u00e1c nhau.<\/p>\n

<\/h6>\n

Hai l\u00e0<\/strong>\u00a0c\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb cho ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c, nh\u01b0 gi\u1ea3m tr\u1eeb cho con, cho v\u1ee3 ho\u1eb7c ch\u1ed3ng, cho b\u1ed1, m\u1eb9… \u0110\u00e2y l\u00e0 c\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb \u00e1p d\u1ee5ng cho nh\u1eefng ng\u01b0\u1eddi m\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ed9p thu\u1ebf ph\u1ea3i nu\u00f4i d\u01b0\u1ee1ng (ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c). Tuy nhi\u00ean, ph\u1ea1m vi ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c c\u1ee7a c\u00e1c n\u01b0\u1edbc c\u0169ng c\u00f3 s\u1ef1 kh\u00e1c bi\u1ec7t v\u00e0 c\u00f3 c\u00e1c ti\u00eau ch\u00ed kh\u00e1c nhau. M\u1ee9c gi\u1ea3m tr\u1eeb quy \u0111\u1ecbnh cho ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c th\u01b0\u1eddng \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh th\u1ea5p h\u01a1n so v\u1edbi m\u1ee9c gi\u1ea3m tr\u1eeb cho c\u00e1 nh\u00e2n ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/p>\n

M\u1ed9t s\u1ed1 n\u01b0\u1edbc c\u00f3 kh\u1ed1ng ch\u1ebf s\u1ed1 l\u01b0\u1ee3ng ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c \u0111\u01b0\u1ee3c t\u00ednh gi\u1ea3m tr\u1eeb (v\u00ed d\u1ee5, Th\u00e1i Lan, Indonesia, Malaysia…) song c\u0169ng c\u00f3 nhi\u1ec1u n\u01b0\u1edbc kh\u00f4ng kh\u1ed1ng ch\u1ebf (v\u00ed d\u1ee5, M\u1ef9, Anh). C\u0169ng c\u00f3 n\u01b0\u1edbc kh\u00f4ng quy \u0111\u1ecbnh ri\u00eang m\u1ee9c gi\u1ea3m tr\u1eeb cho ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c v\u00e0 cho c\u00e1 nh\u00e2n ng\u01b0\u1eddi n\u1ed9p thu\u1ebf m\u00e0 quy \u0111\u1ecbnh m\u1ed9t m\u1ee9c chung (v\u00ed d\u1ee5 Trung Qu\u1ed1c\u2026).<\/p>\n

Hai c\u00e1ch gi\u1ea3m tr\u1eeb tr\u00ean Vi\u1ec7t Nam \u0111ang \u00e1p d\u1ee5ng. Ngo\u00e0i ra, m\u1ed9t s\u1ed1 qu\u1ed1c gia c\u00f2n\u00a0x\u00e2y d\u1ef1ng c\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb c\u00f3 t\u00ednh ch\u1ea5t \u0111\u1eb7c th\u00f9\u00a0<\/strong>(v\u00ed d\u1ee5, gi\u1ea3m tr\u1eeb cho chi ph\u00ed y t\u1ebf, gi\u00e1o d\u1ee5c\u2026). \u0110\u00e2y l\u00e0 c\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb m\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c h\u01b0\u1edfng khi \u0111\u00e1p \u1ee9ng \u0111\u01b0\u1ee3c m\u1ed9t s\u1ed1 ti\u00eau ch\u00ed nh\u1ea5t \u0111\u1ecbnh, v\u00ed d\u1ee5 nh\u01b0 chi ti\u00eau cho c\u00e1c kho\u1ea3n m\u1ee5c m\u00e0 nh\u00e0 n\u01b0\u1edbc c\u1ea7n khuy\u1ebfn kh\u00edch (ch\u1eb3ng h\u1ea1n cho y t\u1ebf, gi\u00e1o d\u1ee5c\u2026).<\/p>\n

<\/h6>\n

Theo \u0111\u00f3, ph\u1ea1m vi c\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb n\u00e0y c\u0169ng r\u1ea5t \u0111a d\u1ea1ng. C\u00f3 qu\u1ed1c gia cho ph\u00e9p gi\u1ea3m tr\u1eeb c\u00e1c kho\u1ea3n \u0111\u00f3ng b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i, b\u1ea3o hi\u1ec3m y t\u1ebf… \u0111\u1ec3 khuy\u1ebfn kh\u00edch ng\u01b0\u1eddi d\u00e2n tham gia c\u00e1c d\u1ecbch v\u1ee5 n\u00e0y. C\u00f3 qu\u1ed1c gia cho ph\u00e9p gi\u1ea3m tr\u1eeb chi ph\u00ed gi\u00e1o d\u1ee5c c\u1ee7a con, c\u00f3 qu\u1ed1c gia cho ph\u00e9p gi\u1ea3m tr\u1eeb \u0111\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n l\u00e3i ti\u1ec1n vay mua nh\u00e0 tr\u1ea3 g\u00f3p (\u0111\u1ec3 khuy\u1ebfn kh\u00edch ng\u01b0\u1eddi d\u00e2n s\u1edf h\u1eefu nh\u00e0) hay l\u00e0 c\u00e1c kho\u1ea3n \u0111\u00f3ng g\u00f3p t\u1eeb thi\u1ec7n.<\/p>\n

Nh\u00ecn nh\u1eadn kh\u00eda c\u1ea1nh n\u00e0y, Lu\u1eadt s\u01b0\u00a0<\/span><\/a>Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c<\/a>, Gi\u00e1m \u0111\u1ed1c C\u00f4ng ty Lu\u1eadt<\/a> ANVI<\/strong><\/a>, \u0111\u00e1nh gi\u00e1: 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 l\u00e0 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 mua nh\u00e0, x\u00e2y nh\u00e0, thu\u00ea nh\u00e0… ph\u1ea3i \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 trong lu\u1eadt \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb tr\u01b0\u1edbc khi t\u00ednh thu\u1ebf TNCN nh\u01b0 th\u1ebf n\u00e0o.<\/em><\/p>\n

<\/h6>\n

Cho phe\u0301p tr\u01b0\u0300 chi phi\u0301 khi t\u00ednh thu\u1ebf TNCN n\u1ebfu co\u0301 ho\u0301a \u0111\u01a1n c\u0169ng l\u00e0 \u0111i\u1ec1u \u0111\u01b0\u1ee3c m\u1ed9t chuy\u00ean gia thu\u1ebf \u0111\u1ec1 xu\u1ea5t nhi\u1ec1u n\u0103m nay. \u00d4ng Chung Th\u00e0nh Ti\u1ebfn, Chi h\u1ed9i K\u1ebf to\u00e1n Hi\u1ec3u \u0111\u00fang – L\u00e0m \u0111\u00fang, t\u1eebng ph\u00e2n t\u00edch: C\u01a1 quan thu\u1ebf c\u00f3 th\u1ec3 gi\u01b0\u0303 nguy\u00ean m\u01b0\u0301c gia\u0309m tr\u01b0\u0300 nh\u01b0ng cho tr\u01b0\u0300 m\u1ed9t t\u1ef7 l\u1ec7 ph\u1ea7n tr\u0103m th\u01b0\u0323c chi n\u00ea\u0301u co\u0301 ch\u01b0\u0301ng t\u01b0\u0300 v\u01a1\u0301i ng\u01b0\u01a1\u0300i pha\u0309i n\u00f4\u0323p thu\u00ea\u0301. Khi \u0111\u00e2\u0301y, ng\u01b0\u01a1\u0300i ng\u01b0\u01a1\u0300i \u0111i khai thu\u1ebf va\u0300 c\u01a1 quan thu\u00ea\u0301 s\u1ebd bi\u00ea\u0301t \u0111\u01b0\u01a1\u0323c b\u00ean na\u0300o \u0111ang tr\u00f4\u0301n thu\u00ea\u0301.<\/p>\n

\u0110\u00e2y c\u0169ng l\u00e0 \u0111\u1ed9ng l\u1ef1c th\u00fac \u0111\u1ea9y ng\u01b0\u1eddi d\u00e2n l\u1ea5y h\u00f3a \u0111\u01a1n – m\u1ed9t v\u1ea5n \u0111\u1ec1 ng\u00e0nh thu\u1ebf \u0111ang v\u1eadn \u0111\u1ed9ng b\u1eb1ng nhi\u1ec1u h\u00ecnh th\u1ee9c, k\u1ec3 c\u1ea3 “x\u1ed5 s\u1ed1 h\u00f3a \u0111\u01a1n”. C\u00e1c c\u01a1 s\u1edf kinh doanh s\u1ebd kh\u00f4ng th\u1ec3 n\u00e0o gi\u1ea5u \u0111\u01b0\u1ee3c doanh thu. Theo v\u1ecb n\u00e0y, vi\u1ec7c cho phe\u0301p ng\u01b0\u01a1\u0300i mua ha\u0300ng \u0111\u01b0\u01a1\u0323c tr\u01b0\u0300 thu\u00ea\u0301 khi co\u0301 ch\u01b0\u0301ng t\u01b0\u0300 \u01a1\u0309 m\u01b0\u0301c \u0111\u00f4\u0323 na\u0300o \u0111o\u0301 s\u1ebd g\u00f3p ph\u1ea7n mang l\u1ea1i ngu\u1ed3n l\u1ee3i cho ng\u00e2n s\u00e1ch v\u00e0 \u201cb\u01a1\u0301t vi\u1ec7c tho\u0309a thu\u00e2\u0323n, c\u0103\u0301t chia \u0111\u00f4\u0301i v\u01a1\u0301i thu\u00ea\u0301 khoa\u0301n ma\u0300 th\u01a1\u0300i gian qua \u0111ang la\u0300 v\u00e2\u0301n na\u0323n.<\/p>\n

L\u01b0\u01a1ng B\u1eb1ng \u2013 Nguy\u1ec5n L\u00ea<\/strong><\/p>\n

—————<\/p>\n

Vietnamnet (T\u00e0i<\/em><\/strong> ch\u00ednh<\/em><\/strong>) ng\u00e0y <\/em><\/strong>26-3-<\/em><\/strong>2024:<\/em><\/strong><\/p>\n

https:\/\/vietnamnet.vn\/co-keo-tung-dong-van-phai-nop-thue-thu-nhap-ca-nhan-2263027.html<\/em><\/a><\/p>\n

(<\/em>98\/1.668<\/em>)<\/em>","protected":false},"excerpt":{"rendered":"

Co k\u00e9o t\u1eebng \u0111\u1ed3ng v\u1eabn ph\u1ea3i n\u1ed9p thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n (VNN) – Vi\u1ec7c quy \u0111\u1ecbnh v\u1ec1 gi\u1ea3m tr\u1eeb gia c\u1ea3nh l\u00e0 m\u1ed9t th\u00e0nh t\u1ed1 quan tr\u1ecdng trong ch\u00ednh s\u00e1ch thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n (TNCN) c\u1ee7a h\u1ea7u h\u1ebft qu\u1ed1c gia. Nh\u01b0ng m\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh bao nhi\u00eau lu\u00f4n l\u00e0 v\u1ea5n \u0111\u1ec1 g\u00e2y […]<\/p>\n","protected":false},"author":2,"featured_media":38994,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[17,26],"tags":[38],"class_list":["post-39334","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":"\n3.708. Co k\u00e9o t\u1eebng \u0111\u1ed3ng v\u1eabn ph\u1ea3i n\u1ed9p thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n - ANVI Law Firm<\/title>\n<meta name=\"description\" content=\"Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n hi\u1ec7n nay \u0111\u00e3 b\u1ed9c l\u1ed9 nhi\u1ec1u b\u1ea5t c\u1eadp. Nhi\u1ec1u ng\u01b0\u1eddi ph\u1ea3i Co k\u00e9o t\u1eebng \u0111\u1ed3ng nh\u01b0ng v\u1eabn ph\u1ea3i n\u1ed9p thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n...\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/anvilaw.com\/vi\/3-708-co-keo-tung-dong-van-phai-nop-thue-thu-nhap-ca-nhan\/\" \/>\n<meta property=\"og:locale\" content=\"vi_VN\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"[:vi]3.708. Co k\u00e9o t\u1eebng \u0111\u1ed3ng v\u1eabn ph\u1ea3i n\u1ed9p thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n[:] - ANVI Law Firm\" \/>\n<meta property=\"og:description\" content=\"Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n hi\u1ec7n nay \u0111\u00e3 b\u1ed9c l\u1ed9 nhi\u1ec1u b\u1ea5t c\u1eadp. Nhi\u1ec1u ng\u01b0\u1eddi ph\u1ea3i Co k\u00e9o t\u1eebng \u0111\u1ed3ng nh\u01b0ng v\u1eabn ph\u1ea3i n\u1ed9p thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n...\" \/>\n<meta property=\"og:url\" content=\"https:\/\/anvilaw.com\/vi\/3-708-co-keo-tung-dong-van-phai-nop-thue-thu-nhap-ca-nhan\/\" \/>\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=\"2024-03-26T16:29:11+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2024-10-04T03:03:33+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/anvilaw.com\/wp-content\/uploads\/2024\/02\/KTSG_Thue-thu-nhap.jpeg\" \/>\n\t<meta property=\"og:image:width\" content=\"649\" \/>\n\t<meta property=\"og:image:height\" content=\"800\" \/>\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\\\/vi\\\/3-708-co-keo-tung-dong-van-phai-nop-thue-thu-nhap-ca-nhan\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/anvilaw.com\\\/vi\\\/3-708-co-keo-tung-dong-van-phai-nop-thue-thu-nhap-ca-nhan\\\/\"},\"author\":{\"name\":\"Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c\",\"@id\":\"https:\\\/\\\/anvilaw.com\\\/vi\\\/#\\\/schema\\\/person\\\/f250bfe7ec16ce4eba7ae37ffd717a9e\"},\"headline\":\"3.708. 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