{"id":48704,"date":"2025-09-08T16:50:51","date_gmt":"2025-09-08T09:50:51","guid":{"rendered":"https:\/\/anvilaw.com\/vi\/?p=48704"},"modified":"2025-09-16T15:43:16","modified_gmt":"2025-09-16T08:43:16","slug":"4-537-du-thao-luat-thue-thu-nhap-ca-nhan-thay-the-xay-dung-muc-thue-cong-bang-minh-bach","status":"publish","type":"post","link":"https:\/\/anvilaw.com\/vi\/4-538-du-thao-luat-thue-thu-nhap-ca-nhan-thay-the-xay-dung-muc-thue-cong-bang-minh-bach\/","title":{"rendered":"4.538. D\u1ef1 th\u1ea3o Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n (thay th\u1ebf): X\u00e2y d\u1ef1ng m\u1ee9c thu\u1ebf c\u00f4ng b\u1eb1ng, minh b\u1ea1ch."},"content":{"rendered":"

D\u1ef1 th\u1ea3o Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n (thay th\u1ebf): X\u00e2y d\u1ef1ng m\u1ee9c thu\u1ebf c\u00f4ng b\u1eb1ng, minh b\u1ea1ch.<\/span><\/h4>\n
(\u0110T) –\u00a0T\u00ednh thu\u1ebf thu nh\u1eadp v\u1edbi c\u00e1 nh\u00e2n kinh doanh \u1edf m\u1ee9c 17% thay cho thu\u1ebf kho\u00e1n, gi\u1ea3m v\u00e0 gi\u00e3n b\u1eadc thu\u1ebf l\u0169y ti\u1ebfn, giao Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh m\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh l\u00e0 nh\u1eefng \u0111i\u1ec3m s\u1eeda \u0111\u1ed5i t\u00edch c\u1ef1c t\u1ea1i D\u1ef1 th\u1ea3o Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n (thay th\u1ebf) v\u1eeba \u0111\u01b0\u1ee3c B\u1ed9 T\u00e0i ch\u00ednh g\u1eedi B\u1ed9 T\u01b0 ph\u00e1p th\u1ea9m \u0111\u1ecbnh.<\/strong><\/h5>\n
\"D\u1ef1

B\u1ed9 T\u00e0i ch\u00ednh \u0111\u1ec1 xu\u1ea5t \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t 17% cho c\u00e1 nh\u00e2n kinh doanh c\u00f3 doanh thu n\u0103m v\u01b0\u1ee3t ng\u01b0\u1ee1ng quy \u0111\u1ecbnh. \u1ea2nh: Hu\u1ebf Nguy\u1ec5n<\/p><\/div>\n

\u0110i\u1ec3m \u0111\u00e1ng ch\u00fa \u00fd t\u1ea1i D\u1ef1 th\u1ea3o Lu\u1eadt l\u00e0 s\u1eeda \u0111\u1ed5i, ho\u00e0n thi\u1ec7n quy \u0111\u1ecbnh v\u1ec1 ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb kinh doanh c\u1ee7a c\u00e1 nh\u00e2n c\u01b0 tr\u00fa.<\/p>\n

Theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 10 Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n (TNCN) hi\u1ec7n h\u00e0nh, c\u00e1 nh\u00e2n kinh doanh n\u1ed9p thu\u1ebf TNCN theo t\u1ef7 l\u1ec7 tr\u00ean doanh thu \u0111\u1ed1i v\u1edbi t\u1eebng l\u0129nh v\u1ef1c, ng\u00e0nh ngh\u1ec1 s\u1ea3n xu\u1ea5t, kinh doanh. Doanh thu l\u00e0 to\u00e0n b\u1ed9 ti\u1ec1n b\u00e1n h\u00e0ng, ti\u1ec1n gia c\u00f4ng, ti\u1ec1n hoa h\u1ed3ng, ti\u1ec1n cung \u1ee9ng d\u1ecbch v\u1ee5 ph\u00e1t sinh trong k\u1ef3 t\u00ednh thu\u1ebf t\u1eeb c\u00e1c ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5. Tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n kinh doanh kh\u00f4ng x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c doanh thu th\u00ec c\u01a1 quan thu\u1ebf c\u00f3 th\u1ea9m quy\u1ec1n \u1ea5n \u0111\u1ecbnh doanh thu theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf.<\/p>\n

\u0110\u1ec3 th\u1ef1c hi\u1ec7n ch\u1ee7 tr\u01b0\u01a1ng b\u1ecf h\u00ecnh th\u1ee9c thu\u1ebf kho\u00e1n theo Ngh\u1ecb quy\u1ebft s\u1ed1 68-NQ\/TW ng\u00e0y 4\/5\/2025 v\u00e0 Ngh\u1ecb quy\u1ebft s\u1ed1 198\/2025\/QH15 v\u1ec1 vi\u1ec7c kh\u00f4ng \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p kho\u00e1n thu\u1ebf t\u1eeb ng\u00e0y 1\/1\/2026, khuy\u1ebfn kh\u00edch c\u00e1 nh\u00e2n kinh doanh th\u00e0nh l\u1eadp, chuy\u1ec3n \u0111\u1ed5i l\u00ean doanh nghi\u1ec7p, D\u1ef1 th\u1ea3o Lu\u1eadt b\u1ed5 sung ph\u01b0\u01a1ng th\u1ee9c t\u00ednh thu\u1ebf tr\u00ean thu nh\u1eadp \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb kinh doanh c\u1ee7a c\u00e1 nh\u00e2n c\u01b0 tr\u00fa c\u00f3 doanh thu n\u0103m tr\u00ean m\u1ee9c quy \u0111\u1ecbnh c\u1ee7a Ch\u00ednh ph\u1ee7 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng thu nh\u1eadp t\u00ednh thu\u1ebf nh\u00e2n (x) thu\u1ebf su\u1ea5t 17%.<\/p>\n

Trong \u0111\u00f3, thu nh\u1eadp t\u00ednh thu\u1ebf \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng doanh thu c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 b\u00e1n ra tr\u1eeb chi ph\u00ed li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh trong k\u1ef3 t\u00ednh thu\u1ebf. Quy \u0111\u1ecbnh n\u00e0y t\u01b0\u01a1ng \u0111\u01b0\u01a1ng v\u1edbi quy \u0111\u1ecbnh v\u1ec1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p (TNDN) \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 3 \u0110i\u1ec1u 10 Lu\u1eadt Thu\u1ebf TNDN (\u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t 17% \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f3 t\u1ed5ng doanh thu n\u0103m t\u1eeb tr\u00ean 3 t\u1ef7 \u0111\u1ed3ng \u0111\u1ebfn kh\u00f4ng qu\u00e1 50 t\u1ef7 \u0111\u1ed3ng).<\/p>\n

\u0110\u1ed1i v\u1edbi c\u00e1 nh\u00e2n kinh doanh c\u00f3 doanh thu n\u0103m d\u01b0\u1edbi m\u1ee9c quy \u0111\u1ecbnh c\u1ee7a Ch\u00ednh ph\u1ee7 th\u00ec v\u1eabn gi\u1eef ph\u01b0\u01a1ng th\u1ee9c t\u00ednh thu\u1ebf theo t\u1ef7 l\u1ec7 tr\u00ean doanh thu nh\u01b0 Lu\u1eadt Thu\u1ebf TNCN hi\u1ec7n h\u00e0nh.<\/p>\n

\u0110\u1ed3ng t\u00ecnh v\u1edbi n\u1ed9i dung n\u00e0y, \u00f4ng Nguy\u1ec5n V\u0103n \u0110\u01b0\u1ee3c, T\u1ed5ng gi\u00e1m \u0111\u1ed1c C\u00f4ng ty TNHH K\u1ebf to\u00e1n v\u00e0 T\u01b0 v\u1ea5n thu\u1ebf Tr\u1ecdng T\u00edn cho r\u1eb1ng, vi\u1ec7c t\u00ednh thu\u1ebf TNCN c\u1ee7a c\u00e1 nh\u00e2n kinh doanh v\u1edbi thu\u1ebf su\u1ea5t 17% ph\u1ea3n \u00e1nh \u0111\u00fang b\u1ea3n ch\u1ea5t c\u1ee7a thu\u1ebf thu nh\u1eadp, t\u1ee9c l\u00e0 kinh doanh c\u00f3 l\u00e3i th\u00ec m\u1edbi n\u1ed9p thu\u1ebf, \u0111\u1ed3ng th\u1eddi, t\u1ea1o s\u1ef1 c\u00f4ng b\u1eb1ng trong t\u00ednh thu\u1ebf gi\u1eefa doanh nghi\u1ec7p v\u00e0 h\u1ed9 kinh doanh. Quy \u0111\u1ecbnh n\u00e0y c\u0169ng g\u00f3p ph\u1ea7n khuy\u1ebfn kh\u00edch c\u00e1c h\u1ed9 kinh doanh th\u1ef1c hi\u1ec7n minh b\u1ea1ch s\u1ed5 s\u00e1ch, h\u01b0\u1edbng t\u1edbi chuy\u1ec3n \u0111\u1ed5i th\u00e0nh doanh nghi\u1ec7p.<\/p>\n

\u0110\u1ec1 xu\u1ea5t 5 b\u1eadc t\u00ednh thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n<\/strong><\/h5>\n
C\u00f9ng quan \u0111i\u1ec3m, <\/em>Lu\u1eadt s\u01b0<\/a>\u00a0Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c<\/a>, Gi\u00e1m \u0111\u1ed1c C\u00f4ng ty Lu\u1eadt<\/a> ANVI<\/a><\/span><\/em><\/strong>\u00a0cho r\u1eb1ng, t\u1ef7 l\u1ec7 17% thu\u1ebf TNCN v\u1edbi c\u00e1 nh\u00e2n kinh doanh l\u00e0 h\u1ee3p l\u00fd, song c\u1ea7n c\u00f3 quy \u0111\u1ecbnh r\u00f5 v\u1ec1 c\u00e1ch th\u1ee9c k\u00ea khai thu nh\u1eadp v\u00e0 chi ph\u00ed v\u1edbi c\u00e1 nh\u00e2n kinh doanh \u0111\u1ec3 b\u1ea3o \u0111\u1ea3m th\u1ef1c thi minh b\u1ea1ch, c\u00f4ng b\u1eb1ng.<\/em><\/h5>\n

V\u1ec1 gi\u00e3n b\u1eadc thu\u1ebf, Lu\u1eadt Thu\u1ebf TNCN hi\u1ec7n h\u00e0nh quy \u0111\u1ecbnh Bi\u1ec3u thu\u1ebf l\u0169y ti\u1ebfn t\u1eebng ph\u1ea7n \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng v\u1edbi 7 b\u1eadc thu\u1ebf: 5%, 10%, 15%, 20%, 25%, 30% v\u00e0 35%.<\/em><\/p>\n

B\u1ed9 T\u00e0i ch\u00ednh cho bi\u1ebft, 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, c\u00f3 th\u1ec3 nghi\u00ean c\u1ee9u \u0111\u1ec3 c\u1eaft gi\u1ea3m t\u1eeb 7 b\u1eadc xu\u1ed1ng m\u1ee9c ph\u00f9 h\u1ee3p. C\u00f9ng v\u1edbi \u0111\u00f3, xem x\u00e9t n\u1edbi r\u1ed9ng kho\u1ea3ng c\u00e1ch thu nh\u1eadp trong c\u00e1c b\u1eadc thu\u1ebf, b\u1ea3o \u0111\u1ea3m \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 c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/em><\/p>\n

Vi\u1ec7c s\u1eeda \u0111\u1ed5i bi\u1ec3u thu\u1ebf TNCN c\u1ea7n ph\u00f9 h\u1ee3p v\u1edbi \u0111\u1ecbnh h\u01b0\u1edbng \u0111\u01b0\u1ee3c \u0111\u1eb7t ra trong Chi\u1ebfn l\u01b0\u1ee3c c\u1ea3i c\u00e1ch h\u1ec7 th\u1ed1ng thu\u1ebf \u0111\u1ebfn n\u0103m 2030, b\u1ea3o \u0111\u1ea3m ph\u00f9 h\u1ee3p v\u1edbi b\u1ed1i c\u1ea3nh kinh t\u1ebf – x\u00e3 h\u1ed9i, thu nh\u1eadp v\u00e0 m\u1ee9c s\u1ed1ng c\u1ee7a ng\u01b0\u1eddi d\u00e2n v\u00e0 v\u1edbi th\u00f4ng l\u1ec7 qu\u1ed1c t\u1ebf, \u0111\u1eb7c bi\u1ec7t l\u00e0 v\u1edbi c\u00e1c n\u01b0\u1edbc c\u00f3 \u0111i\u1ec1u ki\u1ec7n t\u01b0\u01a1ng \u0111\u1ed3ng, v\u1eeba b\u1ea3o \u0111\u1ea3m quy\u1ec1n l\u1ee3i c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng, khuy\u1ebfn kh\u00edch s\u1ef1 ph\u00e1t tri\u1ec3n c\u1ee7a th\u1ecb tr\u01b0\u1eddng lao \u0111\u1ed9ng trong b\u1ed1i c\u1ea3nh h\u1ed9i nh\u1eadp qu\u1ed1c t\u1ebf, v\u1eeba b\u1ea3o \u0111\u1ea3m ngu\u1ed3n thu cho ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc.<\/p>\n

T\u1ea1i D\u1ef1 th\u1ea3o, B\u1ed9 T\u00e0i ch\u00ednh \u0111\u1ec1 xu\u1ea5t s\u1eeda \u0111\u1ed5i bi\u1ec3u thu\u1ebf l\u0169y ti\u1ebfn theo ph\u01b0\u01a1ng \u00e1n gi\u00e3n c\u00f2n 5 b\u1eadc l\u00e0 5%; 15%; 25%; 30%; 35% v\u1edbi m\u1ee9c thu nh\u1eadp t\u00ednh thu\u1ebf \u201c\u0111\u1ebfn 10 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng\u201d cho b\u1eadc 5% v\u00e0 \u201ctr\u00ean 100 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng\u201d v\u1edbi b\u1eadc 35%.<\/p>\n

V\u1ec1 bi\u1ec3u thu\u1ebf l\u0169y ti\u1ebfn, theo \u00f4ng \u0110\u01b0\u1ee3c, vi\u1ec7c gi\u1ea3m t\u1eeb 7 b\u1eadc c\u00f2n 5 b\u1eadc v\u00e0 gi\u00e3n thu nh\u1eadp t\u00ednh thu\u1ebf gi\u1eefa c\u00e1c b\u1eadc l\u00e0 b\u01b0\u1edbc ti\u1ebfn h\u1ee3p l\u00fd \u0111\u1ec3 gi\u1ea3m \u00e1p l\u1ef1c cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/p>\n

Lu\u1eadt s\u01b0\u00a0<\/em><\/strong><\/a>Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c<\/em><\/strong><\/a> th\u00ec cho r\u1eb1ng, gi\u1ea3m t\u1eeb 7 b\u1eadc xu\u1ed1ng 5 b\u1eadc l\u00e0 h\u1ee3p l\u00fd song n\u00ean theo m\u1ee9c 5%; 10%; 15%; 20%; 35% thay v\u00ec nh\u1ea3y b\u1eadc \u201ct\u1eeb 5% l\u00ean ngay 15%\u201d nh\u01b0 d\u1ef1 th\u1ea3o. \u0110\u1ed3ng th\u1eddi, gi\u00e3n c\u00e1ch th\u1eadt r\u1ed9ng thu nh\u1eadp ch\u1ecbu thu\u1ebf t\u1eeb b\u1eadc 4 l\u00ean b\u1eadc 5, ch\u1eb3ng h\u1ea1n, thu nh\u1eadp t\u00ednh thu\u1ebf t\u1eeb tr\u00ean 150 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng m\u1edbi t\u00ednh b\u1eadc 35%. Hay n\u00f3i c\u00e1ch kh\u00e1c, t\u1ef7 su\u1ea5t 20% tr\u1edf xu\u1ed1ng l\u00e0 d\u00e0nh cho ng\u01b0\u1eddi c\u00f3 thu nh\u1eadp trung b\u00ecnh \u0111\u1ebfn trung l\u01b0u, t\u1ef7 su\u1ea5t 35% d\u00e0nh cho ng\u01b0\u1eddi gi\u00e0u.<\/em><\/h5>\n

D\u1ef1 th\u1ea3o Lu\u1eadt Thu\u1ebf TNCN (thay th\u1ebf) \u0111\u1ec1 xu\u1ea5t s\u1eeda \u0111\u1ed5i quy \u0111\u1ecbnh v\u1ec1 gi\u1ea3m tr\u1eeb gia c\u1ea3nh cho c\u00e1 nh\u00e2n ng\u01b0\u1eddi n\u1ed9p thu\u1ebf v\u00e0 ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c. Theo \u0111\u00f3, \u0111\u1ec1 xu\u1ea5t giao Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh m\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh \u0111\u1ec3 b\u1ea3o \u0111\u1ea3m linh ho\u1ea1t, ch\u1ee7 \u0111\u1ed9ng \u0111i\u1ec1u ch\u1ec9nh cho ph\u00f9 h\u1ee3p v\u1edbi th\u1ef1c ti\u1ec5n v\u00e0 y\u00eau c\u1ea7u ph\u00e1t tri\u1ec3n kinh t\u1ebf – x\u00e3 h\u1ed9i c\u1ee7a \u0111\u1ea5t n\u01b0\u1edbc trong t\u1eebng th\u1eddi k\u1ef3.<\/p>\n

Theo \u00f4ng Nguy\u1ec5n V\u0103n \u0110\u01b0\u1ee3c, quy \u0111\u1ecbnh n\u00e0y r\u1ea5t ph\u00f9 h\u1ee3p v\u00e0 t\u1ea1o s\u1ef1 linh ho\u1ea1t, ch\u1ee7 \u0111\u1ed9ng cho Ch\u00ednh ph\u1ee7 trong vi\u1ec7c \u0111i\u1ec1u ch\u1ec9nh m\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh, song c\u1ea7n b\u1ed5 sung th\u00eam m\u1ed9t s\u1ed1 \u0111i\u1ec1u ki\u1ec7n c\u1ee5 th\u1ec3 v\u1ec1 c\u00e1c bi\u1ebfn \u0111\u1ed9ng c\u1ee7a kinh t\u1ebf – x\u00e3 h\u1ed9i \u0111\u1ec3 b\u1ea3o \u0111\u1ea3m ch\u1eb7t ch\u1ebd trong th\u1ef1c thi.<\/p>\n

V\u1ec1 t\u00ednh thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n v\u1edbi chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n v\u00e0 ch\u1ee9ng kho\u00e1n, trong ph\u01b0\u01a1ng \u00e1n m\u1edbi nh\u1ea5t B\u1ed9 T\u00e0i ch\u00ednh \u0111\u1ec1 xu\u1ea5t m\u1ee9c thu 0,1% tr\u00ean gi\u00e1 b\u00e1n t\u1eebng l\u1ea7n v\u1edbi ch\u1ee9ng kho\u00e1n v\u00e0 thu 2% tr\u00ean gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng v\u1edbi b\u1ea5t \u0111\u1ed9ng s\u1ea3n. \u00d4ng Nguy\u1ec5n V\u0103n \u0110\u01b0\u1ee3c \u0111\u1ec1 xu\u1ea5t, n\u00ean gi\u1eef l\u1ea1i ph\u01b0\u01a1ng \u00e1n t\u00ednh thu\u1ebf 20% tr\u00ean thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng \u0111\u1ec3 b\u1ea3o \u0111\u1ea3m ng\u01b0\u1eddi kinh doanh thua l\u1ed7 kh\u00f4ng ch\u1ecbu thi\u1ec7t khi t\u00ednh thu\u1ebf. \u0110i\u1ec1u n\u00e0y c\u00f3 th\u1ec3 th\u1ef1c hi\u1ec7n \u0111\u01b0\u1ee3c b\u1edfi nh\u1eefng nh\u00e0 \u0111\u1ea7u t\u01b0 ch\u1ee9ng kho\u00e1n v\u00e0 b\u1ea5t \u0111\u1ed9ng s\u1ea3n l\u00e0 nh\u1eefng ng\u01b0\u1eddi c\u00f3 hi\u1ec3u bi\u1ebft, c\u00f3 chuy\u00ean m\u00f4n, \u0111\u1ed3ng th\u1eddi, c\u00e1ch t\u00ednh n\u00e0y b\u1ea3o \u0111\u1ea3m c\u00f4ng b\u1eb1ng gi\u1eefa ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0 b\u1ea5t \u0111\u1ed9ng s\u1ea3n, ch\u1ee9ng kho\u00e1n v\u1edbi c\u00e1c ho\u1ea1t \u0111\u1ed9ng kinh doanh kh\u00e1c.<\/p>\n

\u00d4ng \u0110\u1ee9c c\u0169ng ki\u1ebfn ngh\u1ecb n\u00ean duy tr\u00ec ph\u01b0\u01a1ng \u00e1n t\u00ednh thu\u1ebf 20% v\u1edbi thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng ch\u1ee9ng kho\u00e1n v\u00e0 b\u1ea5t \u0111\u1ed9ng s\u1ea3n trong tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 th\u1ec3 ch\u1ee9ng minh \u0111\u01b0\u1ee3c thu nh\u1eadp v\u00e0 chi ph\u00ed \u0111\u1ec3 b\u1ea3o \u0111\u1ea3m nh\u1eefng ng\u01b0\u1eddi \u0111\u1ea7u t\u01b0 thua l\u1ed7 kh\u00f4ng ph\u1ea3i n\u1ed9p thu\u1ebf v\u00e0 \u0111\u00fang b\u1ea3n ch\u1ea5t c\u00f3 thu nh\u1eadp th\u00ec m\u1edbi ch\u1ecbu thu\u1ebf.<\/em><\/p>\n

Xu\u00e2n<\/strong> Y\u1ebfn<\/strong><\/p>\n

—————<\/p>\n

\u0110\u1ea5u<\/em><\/strong> th\u1ea7u<\/em><\/strong> (T\u00e0i<\/em><\/strong> ch\u00ednh<\/em><\/strong>) ng\u00e0y <\/em><\/strong>08-9<\/em><\/strong>-202<\/em><\/strong>5<\/em><\/strong>:<\/em><\/strong><\/p>\n

https:\/\/baodauthau.vn\/du-thao-luat-thue-thu-nhap-ca-nhan-thay-the-xay-dung-muc-thue-cong-bang-minh-bach-post184568.html<\/a><\/em><\/p>\n

(375\/1.422)<\/em>","protected":false},"excerpt":{"rendered":"

D\u1ef1 th\u1ea3o Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n (thay th\u1ebf): X\u00e2y d\u1ef1ng m\u1ee9c thu\u1ebf c\u00f4ng b\u1eb1ng, minh b\u1ea1ch. (\u0110T) –\u00a0T\u00ednh thu\u1ebf thu nh\u1eadp v\u1edbi c\u00e1 nh\u00e2n kinh doanh \u1edf m\u1ee9c 17% thay cho thu\u1ebf kho\u00e1n, gi\u1ea3m v\u00e0 gi\u00e3n b\u1eadc thu\u1ebf l\u0169y ti\u1ebfn, giao Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh m\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh l\u00e0 nh\u1eefng \u0111i\u1ec3m […]<\/p>\n","protected":false},"author":2,"featured_media":48705,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[27,26],"tags":[38],"class_list":["post-48704","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-interviews","category-legal-media","tag-luat-su-thue"],"acf":[],"yoast_head":"\n4.538. 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