{"id":49261,"date":"2025-12-06T14:01:41","date_gmt":"2025-12-06T07:01:41","guid":{"rendered":"https:\/\/anvilaw.com\/vi\/?p=49261"},"modified":"2025-12-25T16:19:41","modified_gmt":"2025-12-25T09:19:41","slug":"4-598-kien-nghi-nang-nguong-chiu-thue-thu-nhap-ca-nhan","status":"publish","type":"post","link":"https:\/\/anvilaw.com\/vi\/4-598-kien-nghi-nang-nguong-chiu-thue-thu-nhap-ca-nhan\/","title":{"rendered":"4.598. Ki\u1ebfn ngh\u1ecb n\u00e2ng ng\u01b0\u1ee1ng ch\u1ecbu thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n."},"content":{"rendered":"

Ki\u1ebfn ngh\u1ecb n\u00e2ng ng\u01b0\u1ee1ng ch\u1ecbu thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n.<\/strong><\/span><\/h4>\n
(TN) – <\/strong>Ch\u1ec9nh s\u1eeda r\u00fat g\u1ecdn bi\u1ec3u thu\u1ebf l\u0169y ti\u1ebfn nh\u01b0ng Ch\u00ednh ph\u1ee7 v\u1eabn \u0111\u1ec1 xu\u1ea5t Qu\u1ed1c h\u1ed9i gi\u1eef thu\u1ebf su\u1ea5t cao nh\u1ea5t t\u1ea1i d\u1ef1 th\u1ea3o lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n (s\u1eeda \u0111\u1ed5i) \u1edf m\u1ee9c 35% trong khi c\u00e1c ng\u01b0\u1ee1ng ch\u1ecbu thu\u1ebf kh\u00f4ng thay \u0111\u1ed5i nhi\u1ec1u.<\/strong><\/h5>\n
Bi\u1ec3u thu\u1ebf s\u1eeda \u0111\u1ed5i v\u1eabn ch\u01b0a h\u1ee3p l\u00fd<\/strong><\/h5>\n

Ti\u1ebfp thu \u00fd ki\u1ebfn \u0111\u00f3ng g\u00f3p, Ch\u00ednh ph\u1ee7 cho bi\u1ebft \u0111\u00e3 \u0111i\u1ec1u ch\u1ec9nh v\u1ec1 bi\u1ec3u thu\u1ebf l\u0169y ti\u1ebfn t\u1ea1i d\u1ef1 th\u1ea3o lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n (TNCN), trong \u0111\u00f3 \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m m\u1ee9c thu\u1ebf su\u1ea5t 15% (\u1edf b\u1eadc 2) xu\u1ed1ng 10% v\u00e0 thu\u1ebf su\u1ea5t 25% (\u1edf b\u1eadc 3) xu\u1ed1ng 20%. V\u1edbi bi\u1ec3u thu\u1ebf m\u1edbi nh\u01b0 tr\u00ean, t\u1ea5t c\u1ea3 c\u00e1c c\u00e1 nh\u00e2n \u0111ang th\u1ef1c hi\u1ec7n n\u1ed9p thu\u1ebf \u1edf c\u00e1c b\u1eadc hi\u1ec7n nay \u0111\u1ec1u \u0111\u01b0\u1ee3c gi\u1ea3m ngh\u0129a v\u1ee5 thu\u1ebf so v\u1edbi bi\u1ec3u thu\u1ebf hi\u1ec7n h\u00e0nh. Ri\u00eang v\u1ec1 m\u1ee9c thu\u1ebf su\u1ea5t cao nh\u1ea5t 35% \u1edf b\u1eadc 5, Ch\u00ednh ph\u1ee7 nh\u1eadn \u0111\u1ecbnh \u0111\u00e2y l\u00e0 \u0111\u1ec1 xu\u1ea5t h\u1ee3p l\u00fd, v\u00ec \u0111\u00f3 l\u00e0 m\u1ee9c thu\u1ebf su\u1ea5t trung b\u00ecnh, kh\u00f4ng qu\u00e1 cao c\u0169ng kh\u00f4ng th\u1ea5p so v\u1edbi c\u00e1c n\u01b0\u1edbc tr\u00ean th\u1ebf gi\u1edbi c\u0169ng nh\u01b0 trong khu v\u1ef1c\u00a0ASEAN. Ngo\u00e0i ra, tr\u01b0\u1eddng h\u1ee3p \u0111i\u1ec1u ch\u1ec9nh m\u1ee9c 35% xu\u1ed1ng 30% s\u1ebd b\u1ecb cho l\u00e0 ch\u00ednh s\u00e1ch gi\u1ea3m thu\u1ebf cho ng\u01b0\u1eddi gi\u00e0u.<\/p>\n

\"Ki\u1ebfn

\u0110i\u1ec1u ch\u1ec9nh ng\u01b0\u1ee1ng t\u00ednh thu\u1ebf trong lu\u1eadt Thu\u1ebf TNCN r\u1ea5t quan tr\u1ecdng \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u1ea2NH: NH\u1eacT TH\u1ecaNH<\/p><\/div>\n

Tr\u01b0\u1edbc \u0111\u00f3, r\u1ea5t nhi\u1ec1u \u00fd ki\u1ebfn \u0111\u1ec1 ngh\u1ecb c\u01a1 quan so\u1ea1n th\u1ea3o lu\u1eadt c\u00e2n nh\u1eafc bi\u1ec3u thu\u1ebf, ch\u1ec9 quy \u0111\u1ecbnh \u0111\u1ebfn m\u1ee9c thu\u1ebf cao nh\u1ea5t l\u00e0 25% ho\u1eb7c 30%, \u0111\u1ed3ng th\u1eddi n\u00e2ng ng\u01b0\u1ee1ng thu nh\u1eadp ch\u1ecbu thu\u1ebf t\u01b0\u01a1ng \u1ee9ng \u0111\u1ed1i v\u1edbi t\u1eebng m\u1ee9c thu\u1ebf su\u1ea5t \u0111\u1ec3 g\u00f3p ph\u1ea7n n\u00e2ng cao kh\u1ea3 n\u0103ng c\u1ea1nh tranh trong thu h\u00fat ng\u01b0\u1eddi lao \u0111\u1ed9ng c\u00f3 tr\u00ecnh \u0111\u1ed9 cao.<\/p>\n

Theo TS \u0110\u1ed7 Thi\u00ean Anh Tu\u1ea5n, Tr\u01b0\u1eddng Ch\u00ednh s\u00e1ch c\u00f4ng v\u00e0 qu\u1ea3n l\u00fd Fulbright, bi\u1ec3u thu\u1ebf \u0111\u1ec1 xu\u1ea5t v\u1eabn ch\u01b0a h\u1ee3p l\u00fd v\u00e0 thi\u1ebfu c\u00f4ng b\u1eb1ng. N\u0103m 2009 khi lu\u1eadt Thu\u1ebf TNCN b\u1eaft \u0111\u1ea7u c\u00f3 hi\u1ec7u l\u1ef1c, khi \u0111\u00f3 ng\u01b0\u1ee1ng gi\u1ea3m tr\u1eeb gia c\u1ea3nh (GTGC) l\u00e0 4 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf. \u0110\u1ebfn nay, m\u1ee9c GTGC \u0111\u00e3 \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh nhi\u1ec1u l\u1ea7n v\u00e0 s\u1eafp t\u1edbi l\u00ean 15,5 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng nh\u01b0ng c\u00e1c ng\u01b0\u1ee1ng thu nh\u1eadp t\u00ednh thu\u1ebf trong m\u1ed7i b\u1eadc thu\u1ebf l\u0169y ti\u1ebfn l\u1ea1i kh\u00f4ng h\u1ec1 \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh t\u01b0\u01a1ng \u1ee9ng. \u0110i\u1ec1u n\u00e0y khi\u1ebfn cho g\u00e1nh n\u1eb7ng c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf t\u0103ng l\u00ean khi thu nh\u1eadp danh ngh\u0129a t\u0103ng nh\u01b0ng thu nh\u1eadp th\u1ef1c – y\u1ebfu t\u1ed1 \u0111o l\u01b0\u1eddng s\u1ef1 c\u1ea3i thi\u1ec7n th\u1ef1c t\u1ebf v\u1ec1 m\u1ee9c s\u1ed1ng – c\u1ee7a h\u1ecd kh\u00f4ng h\u1ec1 thay \u0111\u1ed5i.<\/p>\n

“Trong d\u1ef1 th\u1ea3o l\u1ea7n n\u00e0y B\u1ed9 T\u00e0i ch\u00ednh \u0111\u00e3 t\u0103ng m\u1ee9c GTGC cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf nh\u01b0ng l\u1ea1i t\u0103ng thu\u1ebf \u1edf c\u00e1c ng\u01b0\u1ee1ng thu nh\u1eadp qu\u00e1 th\u1ea5p so v\u1edbi m\u1eb7t b\u1eb1ng gi\u00e1 c\u1ea3 hi\u1ec7n nay l\u00e0 m\u1ed9t s\u1ef1 b\u1ea5t h\u1ee3p l\u00fd, cho th\u1ea5y l\u1ea7n \u0111i\u1ec1u ch\u1ec9nh thu\u1ebf n\u00e0y v\u1eabn ch\u01b0a \u0111\u00e1p \u1ee9ng \u0111\u01b0\u1ee3c s\u1ef1 tr\u00f4ng \u0111\u1ee3i c\u1ee7a \u0111\u1ea1i b\u1ed9 ph\u1eadn ng\u01b0\u1eddi l\u00e0m c\u00f4ng \u0103n l\u01b0\u01a1ng \u1edf VN. N\u1ebfu nh\u01b0 vi\u1ec7c gi\u1ea3m s\u1ed1 b\u1eadc thu\u1ebf t\u1eeb 7 xu\u1ed1ng 5 nh\u1eb1m gi\u00fap gi\u1ea3m r\u1ee7i ro tr\u00e1nh thu\u1ebf th\u00ec \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o s\u00f2ng ph\u1eb3ng v\u1edbi ng\u01b0\u1eddi d\u00e2n, bi\u1ec3u thu\u1ebf 5 b\u1eadc v\u1eabn c\u1ea7n ph\u1ea3i \u0111\u01b0\u1ee3c t\u00ednh l\u1ea1i sao cho ph\u1ea3n \u00e1nh \u0111\u01b0\u1ee3c m\u1ee9c \u0111\u1ed9 tr\u01b0\u1ee3t gi\u00e1 c\u1ee7a n\u1ec1n kinh t\u1ebf h\u01a1n 15 n\u0103m qua”, TS \u0110\u1ed7 Thi\u00ean Anh Tu\u1ea5n nh\u1ea5n m\u1ea1nh.<\/p>\n

\u0110i\u1ec1u ch\u1ec9nh ng\u01b0\u1ee1ng t\u00ednh thu\u1ebf r\u1ea5t quan tr\u1ecdng<\/strong><\/h5>\n

Vi\u1ec7c \u0111i\u1ec1u ch\u1ec9nh c\u00e1c ng\u01b0\u1ee1ng t\u00ednh thu\u1ebf trong c\u00e1c b\u1eadc thu\u1ebf l\u00e0 r\u1ea5t quan tr\u1ecdng, th\u1eadm ch\u00ed quan tr\u1ecdng h\u01a1n vi\u1ec7c n\u00e2ng m\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh r\u1ea5t nhi\u1ec1u. B\u1ed9 T\u00e0i ch\u00ednh ch\u1ec9 \u0111\u1ec1 xu\u1ea5t n\u00e2ng m\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh nh\u01b0ng \u0111\u00e3 kh\u00f4ng \u0111\u1ec1 xu\u1ea5t \u0111i\u1ec1u ch\u1ec9nh c\u00e1c ng\u01b0\u1ee1ng thu nh\u1eadp t\u00ednh thu\u1ebf trong bi\u1ec3u thu\u1ebf ph\u00f9 h\u1ee3p v\u1edbi m\u1ee9c \u0111\u1ed9 tr\u01b0\u1ee3t gi\u00e1 l\u00e0 s\u1ef1 thi\u1ebfu s\u00f3t \u0111\u00e1ng ti\u1ebfc, khi\u1ebfn cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u00e3 b\u1ecb thi\u1ec7t th\u00f2i trong nhi\u1ec1u n\u0103m qua.<\/p>\n

TS\u00a0\u0110\u1ed7 Thi\u00ean Anh Tu\u1ea5n,\u00a0<\/strong>Tr\u01b0\u1eddng Ch\u00ednh s\u00e1ch c\u00f4ng\u00a0v\u00e0 qu\u1ea3n l\u00fd Fulbright<\/em><\/h6>\n
\u0110\u1ed3ng quan \u0111i\u1ec3m, <\/em>Lu\u1eadt s\u01b0\u00a0<\/em><\/strong><\/a>Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c<\/em><\/strong><\/a>,<\/em><\/strong> Gi\u00e1m \u0111\u1ed1c <\/em><\/strong>C\u00f4ng ty Lu\u1eadt<\/em><\/strong><\/a> ANVI<\/em><\/strong><\/a><\/span>, cho r\u1eb1ng bi\u1ec3u thu\u1ebf l\u0169y ti\u1ebfn \u0111\u01b0\u1ee3c \u0111\u1ec1 xu\u1ea5t thay \u0111\u1ed5i v\u1eabn ch\u01b0a ph\u00f9 h\u1ee3p, nh\u1ea5t l\u00e0 c\u00e1c ng\u01b0\u1ee1ng thu nh\u1eadp ch\u1ecbu thu\u1ebf. C\u1ee5 th\u1ec3, l\u01b0\u01a1ng t\u1ed1i thi\u1ec3u do Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh \u0111\u00e3 t\u0103ng 11 l\u1ea7n so v\u1edbi n\u0103m 2007 l\u00e0 th\u1eddi \u0111i\u1ec3m lu\u1eadt Thu\u1ebf TNCN \u0111\u01b0\u1ee3c th\u00f4ng qua. B\u00ean c\u1ea1nh \u0111\u00f3, thu nh\u1eadp b\u00ecnh qu\u00e2n c\u1ee7a ng\u01b0\u1eddi VN c\u0169ng t\u0103ng 5,8 l\u1ea7n trong th\u1eddi gian n\u00e0y v\u00e0 l\u1ea1m ph\u00e1t t\u0103ng 200% (t\u01b0\u01a1ng \u0111\u01b0\u01a1ng t\u0103ng g\u1ea5p 3 l\u1ea7n); th\u1ebf nh\u01b0ng c\u00e1c ng\u01b0\u1ee1ng ch\u1ecbu thu\u1ebf \u1edf c\u00e1c b\u1eadc trong bi\u1ec3u thu\u1ebf l\u0169y ti\u1ebfn ch\u1ec9 \u0111\u01b0\u1ee3c gia t\u0103ng r\u1ea5t th\u1ea5p. \u0110i\u1ec1u n\u00e0y ch\u01b0a h\u1ee3p l\u00fd v\u1edbi t\u00ecnh h\u00ecnh kinh t\u1ebf – x\u00e3 h\u1ed9i c\u1ee7a VN c\u0169ng nh\u01b0 kh\u00f4ng khuy\u1ebfn kh\u00edch ng\u01b0\u1eddi l\u00e0m c\u00f4ng \u0103n l\u01b0\u01a1ng ph\u1ea5n \u0111\u1ea5u, s\u00e1ng t\u1ea1o.<\/em><\/h5>\n
N\u00e2ng ng\u01b0\u1ee1ng ch\u1ecbu thu\u1ebf l\u00ean cao<\/strong><\/h5>\n

TS \u0110\u1ed7 Thi\u00ean Anh Tu\u1ea5n ph\u00e2n t\u00edch: Ng\u01b0\u1ee1ng kh\u1edfi \u0111i\u1ec3m ch\u1ecbu thu\u1ebf su\u1ea5t 5% c\u1ee7a VN theo d\u1ef1 th\u1ea3o \u0111\u01b0\u1ee3c n\u00e2ng t\u1eeb 5 tri\u1ec7u \u0111\u1ed3ng l\u00ean 10 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng nh\u01b0ng v\u1eabn th\u1ea5p. So v\u1edbi Th\u00e1i Lan, n\u01b0\u1edbc c\u00f3\u00a0GDP\u00a0\u0111\u1ea7u ng\u01b0\u1eddi cao h\u01a1n VN kho\u1ea3ng 1,5 l\u1ea7n, ng\u01b0\u1ee1ng d\u01b0\u1edbi c\u1ee7a b\u1eadc 5% b\u1eaft \u0111\u1ea7u t\u1eeb 10 tri\u1ec7u \u0111\u1ed3ng v\u00e0 ng\u01b0\u1ee1ng tr\u00ean l\u00e0 20 tri\u1ec7u \u0111\u1ed3ng; Malaysia, n\u01a1i thu nh\u1eadp b\u00ecnh qu\u00e2n cao g\u1ea5p 2,5 l\u1ea7n VN, ch\u1ec9 b\u1eaft \u0111\u1ea7u \u0111\u00e1nh thu\u1ebf \u1edf m\u1ee9c kho\u1ea3ng 18 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng. Th\u1eadm ch\u00ed Philippines, n\u01b0\u1edbc c\u00f3 thu nh\u1eadp b\u00ecnh qu\u00e2n \u0111\u1ea7u ng\u01b0\u1eddi th\u1ea5p h\u01a1n VN, v\u1eabn mi\u1ec5n ho\u00e0n to\u00e0n thu\u1ebf thu nh\u1eadp cho nh\u00f3m d\u01b0\u1edbi 10 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng (kh\u00f4ng t\u00ednh gi\u1ea3m tr\u1eeb).<\/p>\n

T\u01b0\u01a1ng t\u1ef1, c\u00e1c b\u1eadc thu\u1ebf ti\u1ebfp theo c\u0169ng b\u1ed9c l\u1ed9 s\u1ef1 b\u1ea5t h\u1ee3p l\u00fd. Ch\u1eb3ng h\u1ea1n, ng\u01b0\u1eddi c\u00f3 thu nh\u1eadp t\u1eeb 60 – 100 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng – t\u1ee9c g\u1ea5p ch\u01b0a \u0111\u1ebfn 2 l\u1ea7n thu nh\u1eadp b\u00ecnh qu\u00e2n \u0111\u1ea7u ng\u01b0\u1eddi – \u0111\u00e3 b\u1ecb \u0111\u00e1nh thu\u1ebf 30%, trong khi Th\u00e1i Lan t\u1eeb 135 tri\u1ec7u \u0111\u1ed3ng, Philippines t\u1eeb 75 tri\u1ec7u \u0111\u1ed3ng… \u0110\u00e1ng quan ng\u1ea1i nh\u1ea5t l\u00e0 d\u1ef1 th\u1ea3o lu\u1eadt quy \u0111\u1ecbnh \u00e1p d\u1ee5ng m\u1ee9c thu\u1ebf su\u1ea5t cao nh\u1ea5t 35% cho nh\u1eefng ng\u01b0\u1eddi c\u00f3 thu nh\u1eadp ch\u1ecbu thu\u1ebf tr\u00ean 100 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng. Trong khi \u0111\u00f3, Trung Qu\u1ed1c ch\u1ec9 \u00e1p d\u1ee5ng m\u1ee9c thu\u1ebf n\u00e0y t\u1eeb 200 – 290 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng, Philippines t\u1eeb tr\u00ean 305 tri\u1ec7u \u0111\u1ed3ng, Th\u00e1i Lan tr\u00ean 340 tri\u1ec7u \u0111\u1ed3ng v\u00e0 Malaysia t\u1eeb m\u1ee9c thu nh\u1eadp v\u01b0\u1ee3t 1 t\u1ec9 \u0111\u1ed3ng\/th\u00e1ng – t\u1ee9c g\u1ea5p 8 – 20 l\u1ea7n m\u1ee9c s\u1ed1ng trung b\u00ecnh. \u0110i\u1ec1u n\u00e0y cho th\u1ea5y, trong khi c\u00e1c n\u01b0\u1edbc s\u1eed d\u1ee5ng thu\u1ebf su\u1ea5t cao \u0111\u1ec3 \u0111i\u1ec1u ti\u1ebft t\u1ea7ng l\u1edbp si\u00eau gi\u00e0u, th\u00ec VN l\u1ea1i \u00e1p d\u1ee5ng m\u1ee9c n\u00e0y cho nh\u1eefng ng\u01b0\u1eddi c\u00f3 thu nh\u1eadp ch\u1ec9 v\u01b0\u1ee3t trung b\u00ecnh \u0111\u00f4i ch\u00fat.<\/p>\n

N\u1ebfu so s\u00e1nh v\u1edbi gi\u00e1 tr\u1ecb th\u1ef1c t\u1ebf theo ch\u1ec9 s\u1ed1 gi\u00e1 ti\u00eau d\u00f9ng c\u1ee7a VN th\u00ec bi\u1ec3u thu\u1ebf TNCN \u0111\u1ec1 xu\u1ea5t m\u1edbi c\u0169ng l\u1ed7i th\u1eddi<\/h6>\n
\u1ea2NH: NH\u1eacT TH\u1ecaNH<\/h6>\n

\u00d4ng \u0110\u1ed7 Thi\u00ean Anh Tu\u1ea5n c\u0169ng nh\u1ea5n m\u1ea1nh: N\u1ebfu so s\u00e1nh v\u1edbi gi\u00e1 tr\u1ecb th\u1ef1c t\u1ebf c\u1ee7a VN th\u00ec bi\u1ec3u thu\u1ebf m\u1edbi c\u0169ng l\u1ed7i th\u1eddi. C\u1ee5 th\u1ec3, t\u00ednh theo ch\u1ec9 s\u1ed1 gi\u00e1 ti\u00eau d\u00f9ng, m\u1ee9c thu nh\u1eadp 5 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng n\u0103m 2009 th\u00ec t\u01b0\u01a1ng \u0111\u01b0\u01a1ng h\u01a1n 10,8 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng n\u0103m 2025. T\u01b0\u01a1ng t\u1ef1, c\u00e1c ng\u01b0\u1ee1ng thu nh\u1eadp b\u1eaft \u0111\u1ea7u t\u00ednh thu\u1ebf c\u00e1c b\u1eadc sau l\u00e0 18, 52 v\u00e0 80 tri\u1ec7u \u0111\u1ed3ng tr\u01b0\u1edbc \u0111\u00e2y, n\u1ebfu quy \u0111\u1ed5i s\u1ebd t\u01b0\u01a1ng \u1ee9ng v\u1edbi kho\u1ea3ng 39, 112 v\u00e0 172 tri\u1ec7u \u0111\u1ed3ng hi\u1ec7n t\u1ea1i. Trong khi \u0111\u00f3, ng\u01b0\u1ee1ng 100 tri\u1ec7u \u0111\u1ed3ng c\u1ee7a bi\u1ec3u thu\u1ebf m\u1edbi \u0111\u01b0\u1ee3c \u0111\u1ec1 xu\u1ea5t \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi thu\u1ebf su\u1ea5t cao nh\u1ea5t 35% c\u0169ng ch\u1ec9 t\u01b0\u01a1ng \u0111\u01b0\u01a1ng kho\u1ea3ng 46 tri\u1ec7u \u0111\u1ed3ng theo gi\u00e1 n\u0103m 2009 – th\u1ea5p h\u01a1n ng\u01b0\u1ee1ng ch\u1ecbu thu\u1ebf cao nh\u1ea5t th\u1eddi \u0111i\u1ec3m \u0111\u00f3 l\u00e0 52 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng. V\u00ec v\u1eady, bi\u1ec3u thu\u1ebf \u00f4ng Tu\u1ea5n \u0111\u1ec1 xu\u1ea5t v\u00e0 cho r\u1eb1ng “h\u1ee3p l\u00fd h\u01a1n” nh\u01b0 sau: thu nh\u1eadp ch\u1ecbu thu\u1ebf b\u1eadc 1 t\u1eeb 0 – 12 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng ch\u1ecbu thu\u1ebf su\u1ea5t 5%; tr\u00ean 12 – 40 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng c\u00f3 thu\u1ebf su\u1ea5t 10%; tr\u00ean 40 – 115 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng l\u00e0 20%; tr\u00ean 115 – 175 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng l\u00e0 30% v\u00e0 tr\u00ean 175 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t 35%.<\/p>\n

“Trong b\u1ed1i c\u1ea3nh VN \u0111ang h\u01b0\u1edbng t\u1edbi x\u00e2y d\u1ef1ng m\u1ed9t x\u00e3 h\u1ed9i th\u1ecbnh v\u01b0\u1ee3ng, c\u00f3 t\u1ea7ng l\u1edbp trung l\u01b0u r\u1ed9ng l\u1edbn, ch\u00ednh s\u00e1ch thu\u1ebf\u00a0TNCN\u00a0c\u1ea7n \u0111\u01b0\u1ee3c c\u1ea3i c\u00e1ch m\u1ed9t c\u00e1ch c\u0103n b\u1ea3n h\u01a1n, kh\u00f4ng ch\u1ec9 d\u1eebng l\u1ea1i \u1edf vi\u1ec7c n\u00e2ng nh\u1eb9 c\u00e1c ng\u01b0\u1ee1ng thu\u1ebf. C\u1ea7n m\u1ed9t bi\u1ec3u thu\u1ebf m\u1edbi v\u1edbi kh\u1edfi \u0111i\u1ec3m ch\u1ecbu thu\u1ebf cao h\u01a1n, kho\u1ea3ng c\u00e1ch gi\u1eefa c\u00e1c b\u1eadc \u0111\u01b0\u1ee3c gi\u00e3n r\u1ed9ng h\u01a1n, v\u00e0 \u0111\u1eb7c bi\u1ec7t l\u00e0 ch\u1ec9 \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t cao nh\u1ea5t cho nh\u1eefng ng\u01b0\u1eddi c\u00f3 thu nh\u1eadp v\u01b0\u1ee3t tr\u1ed9i th\u1ef1c s\u1ef1”, TS \u0110\u1ed7 Thi\u00ean Anh Tu\u1ea5n chia s\u1ebb.<\/p>\n

Lu\u1eadt s\u01b0\u00a0<\/em><\/strong><\/a>Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c<\/em><\/strong><\/a> \u0111\u1ec1 xu\u1ea5t 5 m\u1ee9c thu\u1ebf nh\u01b0 sau: M\u1ee9c 5% cho ng\u01b0\u1eddi t\u1ea1m \u0111\u1ee7 \u0103n, m\u1ee9c 1<\/em>5<\/em>% cho ng\u01b0\u1eddi c\u00f3 ch\u00fat d\u01b0 d\u1ea3, m\u1ee9c 25% cho ng\u01b0\u1eddi kh\u00e1 gi\u1ea3, m\u1ee9c 30% cho ng\u01b0\u1eddi gi\u00e0u v\u00e0 m\u1ee9c 35% \u00e1p d\u1ee5ng cho ng\u01b0\u1eddi r\u1ea5t gi\u00e0u hay si\u00eau gi\u00e0u. \u0110\u1ed1i v\u1edbi thu\u1ebf su\u1ea5t 35% th\u00ec ng\u01b0\u1ee1ng thu nh\u1eadp ch\u1ecbu thu\u1ebf \u0111\u00e3 ph\u1ea3i t\u0103ng cao g\u1ea5p nhi\u1ec1u l\u1ea7n so v\u1edbi ng\u01b0\u1ee1ng ch\u1ecbu thu\u1ebf c\u1ee7a 16 n\u0103m tr\u01b0\u1edbc \u0111\u00e2y ch\u1ee9 kh\u00f4ng ph\u1ea3i ch\u1ec9 t\u0103ng 25% nh\u01b0 d\u1ef1 th\u1ea3o. “N\u1ebfu t\u0103ng t\u01b0\u01a1ng \u1ee9ng g\u1ea5p 3 l\u1ea7n theo l\u1ea1m ph\u00e1t th\u1eddi gian qua th\u00ec ng\u01b0\u1ee1ng ch\u1ecbu thu\u1ebf cao nh\u1ea5t n\u00e0y c\u1ea7n \u0111i\u1ec1u ch\u1ec9nh l\u00ean h\u01a1n 240 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng ho\u1eb7c t\u1ed1i thi\u1ec3u g\u1ea5p 2 l\u1ea7n, t\u1eeb tr\u00ean 160 tri\u1ec7u \u0111\u1ed3ng m\u1edbi \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t 35%. \u0110i\u1ec1u n\u00e0y m\u1edbi h\u1ee3p l\u00fd h\u01a1n quy \u0111\u1ecbnh hi\u1ec7n nay v\u1ed1n \u0111\u00e3 \u0111\u01b0\u1ee3c cho c\u00f3 nhi\u1ec1u b\u1ea5t c\u1eadp”, lu\u1eadt s\u01b0 \u0110\u1ee9c nh\u1ea5n m\u1ea1nh.<\/em><\/h5>\n

Mai Ph\u01b0\u01a1ng<\/strong><\/p>\n

—————<\/p>\n

Thanh<\/em><\/strong> ni\u00ean<\/em><\/strong> (Kinh<\/em><\/strong> t\u1ebf<\/em><\/strong>) ng\u00e0y <\/em><\/strong>06-12<\/em><\/strong>-202<\/em><\/strong>5<\/em><\/strong>:<\/em><\/strong><\/p>\n

https:\/\/thanhnien.vn\/kien-nghi-nang-nguong-chiu-thue-thu-nhap-ca-nhan-185251205185016097.htm<\/a><\/em><\/p>\n

(<\/em>297\/1.607<\/em>)<\/em><\/p>\n

—————-<\/em><\/p>\n

T\u00f4i \u0111\u00e3 s\u1eeda \u0111o\u1ea1n d\u01b0\u1edbi \u0111\u00e2y, nh\u01b0ng kh\u00f4ng \u0111\u0103ng:<\/em><\/strong><\/h4>\n

L\u00fd gi\u1ea3i thu\u1ebf su\u1ea5t cao nh\u1ea5t 35% \u0111\u1ec3 \u00e1p d\u1ee5ng cho ng\u01b0\u1eddi gi\u1ea7u l\u00e0 ch\u01b0a h\u1ee3p l\u00fd. M\u1ee9c cao nh\u1ea5t ph\u1ea3i d\u00e0nh v\u00e0 ch\u1ec9 d\u00e0nh cho ng\u01b0\u1eddi si\u00eau gi\u00e0u.<\/p>\n

C\u00f3 th\u1ec3 h\u00ecnh dung tri\u1ebft l\u00fd \u00e1p d\u1ee5ng nh\u01b0 sau v\u1edbi 05 m\u1ee9c thu\u1ebf su\u1ea5t: M\u1ee9c 5% cho ng\u01b0\u1eddi t\u1ea1m \u0111\u1ee7 \u0103n, m\u1ee9c 10% cho ng\u01b0\u1eddi c\u00f3 ch\u00fat d\u01b0 d\u1ea3, m\u1ee9c 25% cho ng\u01b0\u1eddi kh\u00e1 gi\u1ea3, m\u1ee9c 30% cho ng\u01b0\u1eddi gi\u1ea7u v\u00e0 m\u1ee9c 35% th\u00ec \u00e1p d\u1ee5ng cho ng\u01b0\u1eddi r\u1ea5t gi\u00e0u hay si\u00eau gi\u00e0u.<\/p>\n

Do \u0111\u00f3 m\u1ee9c \u0111\u1ec1 xu\u1ea5t 35% c\u00f3 3 \u0111i\u1ec3m b\u1ea5t h\u1ee3p l\u00fd sau \u0111\u00e2y:<\/p>\n

Th\u1ee9 nh\u1ea5t<\/em>, ch\u1ec9 c\u1ea7n gi\u1eef nguy\u00ean nh\u01b0 khi ban h\u00e0nh lu\u1eadt n\u00e0y v\u00e0o 16 n\u0103m tr\u01b0\u1edbc, th\u00ec m\u1ee9c kh\u1edfi \u0111i\u1ec3m ch\u1ecbu thu\u1ebf thu nh\u1eadp 35% theo d\u1ef1 th\u1ea3o ph\u1ea3i g\u1ea5p v\u00e0i tr\u0103m % tr\u01b0\u1edbc \u0111\u00e2y, ch\u1ee9 kh\u00f4ng ph\u1ea3i ch\u1ec9 cao h\u01a1n c\u00f3 25%;<\/p>\n

Th\u1ee9 hai<\/em>, v\u1edbi s\u1ef1 ph\u00e1t tri\u1ec3n c\u1ee7a n\u1ec1n kinh t\u1ebf, x\u00e3 h\u1ed9i v\u00e0 cu\u1ed9c s\u1ed1ng (t\u1eeb nhu c\u1ea7u thi\u1ebft y\u1ebfu cho \u0111\u1ebfn\u00a0 b\u00ecnh th\u01b0\u1eddng), th\u00ec m\u1ee9c kh\u1edfi \u0111i\u1ec3m c\u00f2n ph\u1ea3i cao h\u01a1n so v\u1edbi t\u01b0\u01a1ng \u0111\u01b0\u01a1ng tr\u01b0\u1edbc kia;<\/p>\n

Th\u1ee9 ba<\/em>, \u00e1p \u0111\u1eb7t thu\u1ebf su\u1ea5t nh\u01b0 v\u1eady kh\u00f4ng c\u00f4ng b\u1eb1ng v\u00e0 h\u1ee3p l\u00fd. Thu nh\u1eadp 100 tri\u1ec7u\/th\u00e1ng ch\u1ec9 l\u00e0 h\u01a1i gi\u00e0u so v\u1edbi trong n\u01b0\u1edbc c\u0169ng nh\u01b0 th\u1ebf gi\u1edbi. M\u1ee9c thu nh\u1eadp c\u1ee7a ng\u01b0\u1eddi si\u00eau gi\u1ea7u th\u00ec ph\u1ea3i v\u00e0i tr\u0103m tri\u1ec7u\/th\u00e1ng tr\u1edf l\u00ean;<\/p>\n

Th\u1ee9 t\u01b0<\/em>, v\u00ec \u00e1p m\u1ee9c thu\u1ebf cao nh\u1ea5t nh\u01b0 v\u1eady, n\u00ean ph\u00e2n b\u1ed5 ra, 4 m\u1ee9c thu\u1ebf su\u1ea5t c\u00f2n l\u1ea1i tr\u1edf th\u00e0nh r\u1ea5t cao v\u00e0 kho\u1ea3ng c\u00e1ch r\u1ea5t ng\u1eafn.","protected":false},"excerpt":{"rendered":"

Ki\u1ebfn ngh\u1ecb n\u00e2ng ng\u01b0\u1ee1ng ch\u1ecbu thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n. (TN) – Ch\u1ec9nh s\u1eeda r\u00fat g\u1ecdn bi\u1ec3u thu\u1ebf l\u0169y ti\u1ebfn nh\u01b0ng Ch\u00ednh ph\u1ee7 v\u1eabn \u0111\u1ec1 xu\u1ea5t Qu\u1ed1c h\u1ed9i gi\u1eef thu\u1ebf su\u1ea5t cao nh\u1ea5t t\u1ea1i d\u1ef1 th\u1ea3o lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n (s\u1eeda \u0111\u1ed5i) \u1edf m\u1ee9c 35% trong khi c\u00e1c ng\u01b0\u1ee1ng ch\u1ecbu thu\u1ebf kh\u00f4ng thay […]<\/p>\n","protected":false},"author":2,"featured_media":49262,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[27,26],"tags":[38],"class_list":["post-49261","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-interviews","category-legal-media","tag-luat-su-thue"],"acf":[],"yoast_head":"\n4.598. Ki\u1ebfn ngh\u1ecb n\u00e2ng ng\u01b0\u1ee1ng ch\u1ecbu thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n. - ANVI Law Firm<\/title>\n<meta name=\"description\" content=\"Ki\u1ebfn ngh\u1ecb n\u00e2ng ng\u01b0\u1ee1ng ch\u1ecbu thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n | V\u1eabn \u0111\u1ec1 xu\u1ea5t Qu\u1ed1c h\u1ed9i gi\u1eef thu\u1ebf su\u1ea5t cao nh\u1ea5t t\u1ea1i d\u1ef1 th\u1ea3o lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n 35%\" \/>\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\/?p=49261\" \/>\n<meta property=\"og:locale\" content=\"vi_VN\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"[:vi]4.598. 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