{"id":49267,"date":"2025-12-08T20:05:17","date_gmt":"2025-12-08T13:05:17","guid":{"rendered":"https:\/\/anvilaw.com\/vi\/?p=49267"},"modified":"2025-12-25T16:26:47","modified_gmt":"2025-12-25T09:26:47","slug":"4-202-bieu-thue-tncn-thue-suat-35-voi-nguong-100-trieu-la-rat-cao","status":"publish","type":"post","link":"https:\/\/anvilaw.com\/vi\/4-202-bieu-thue-tncn-thue-suat-35-voi-nguong-100-trieu-la-rat-cao\/","title":{"rendered":"4.202. Bi\u1ec3u thu\u1ebf TNCN: Thu\u1ebf su\u1ea5t 35% v\u1edbi ng\u01b0\u1ee1ng 100 tri\u1ec7u l\u00e0 r\u1ea5t cao."},"content":{"rendered":"

Bi\u1ec3u thu\u1ebf TNCN: Thu\u1ebf su\u1ea5t 35% v\u1edbi ng\u01b0\u1ee1ng 100 tri\u1ec7u l\u00e0 r\u1ea5t cao.<\/strong><\/span><\/h4>\n
(MTG) – V\u1ec1 bi\u1ec3u thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n, chuy\u00ean gia cho r\u1eb1ng n\u00ean b\u1ecf c\u00e1c m\u1ee9c thu\u1ebf su\u1ea5t cao nh\u1ea5t 30 v\u00e0 35%, ho\u1eb7c n\u00e2ng m\u1ee9c thu nh\u1eadp t\u00ednh thu\u1ebf \u1edf m\u1ee9c n\u00e0y l\u00ean cao h\u01a1n.<\/strong><\/h5>\n

Tu\u1ea7n n\u00e0y, d\u1ef1 ki\u1ebfn Qu\u1ed1c h\u1ed9i b\u1ea5m n\u00fat th\u00f4ng qua d\u1ef1 th\u1ea3o Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n (TNCN).<\/p>\n

B\u1ed9 T\u00e0i ch\u00ednh cho hay \u0111\u00e3 r\u00e0 so\u00e1t, \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m s\u1ed1 b\u1eadc t\u1eeb 7 b\u1eadc xu\u1ed1ng c\u00f2n 5 b\u1eadc.N\u1edbi r\u1ed9ng kho\u1ea3ng c\u00e1ch gi\u1eefa c\u00e1c b\u1eadc v\u00e0 \u0111i\u1ec1u ch\u1ec9nh l\u1ea1i 2 b\u1eadc thu\u1ebf su\u1ea5t c\u1ee7a bi\u1ec3u thu\u1ebf, \u0111\u1ec3 t\u1ea5t c\u1ea3 c\u00e1c c\u00e1 nh\u00e2n \u0111ang th\u1ef1c hi\u1ec7n n\u1ed9p thu\u1ebf \u1edf c\u00e1c b\u1eadc \u0111\u1ec1u \u0111\u01b0\u1ee3c gi\u1ea3m so v\u1edbi bi\u1ec3u thu\u1ebf hi\u1ec7n h\u00e0nh; \u0111\u1ed3ng th\u1eddi kh\u1eafc ph\u1ee5c \u0111\u01b0\u1ee3c vi\u1ec7c t\u0103ng \u0111\u1ed9t ng\u1ed9t gi\u1eefa c\u00e1c b\u1eadc thu\u1ebf.<\/p>\n

C\u1ee5 th\u1ec3 l\u00e0 gi\u1ea3m m\u1ee9c thu\u1ebf su\u1ea5t 15% (b\u1eadc 2) xu\u1ed1ng 10% v\u00e0 thu\u1ebf su\u1ea5t 25% (b\u1eadc 3) xu\u1ed1ng 20% nh\u01b0 sau:<\/p>\n

\u0110i\u1ec1u ch\u1ec9nh gi\u1ea3m t\u1eeb 7 b\u1eadc xu\u1ed1ng c\u00f2n 5 b\u1eadc<\/em><\/h6>\n

Theo PGS-TS Ph\u1ea1m Th\u1ebf Anh, \u0110\u1ea1i h\u1ecdc Kinh t\u1ebf qu\u1ed1c d\u00e2n, cho r\u1eb1ng: Bi\u1ec3u thu\u1ebf TNCN t\u1eeb ti\u1ec1n c\u00f4ng v\u00e0 ti\u1ec1n l\u01b0\u01a1ng c\u0169ng ch\u01b0a h\u1ee3p l\u00fd. N\u1ebfu so v\u1edbi c\u00e1c n\u01b0\u1edbc trong khu v\u1ef1c, m\u1ee9c thu nh\u1eadp t\u00ednh thu\u1ebf c\u1ee7a Vi\u1ec7t Nam \u1edf c\u00e1c m\u1ee9c thu\u1ebf su\u1ea5t l\u00e0 r\u1ea5t th\u1ea5p.<\/p>\n

V\u00ed d\u1ee5, \u0111\u1ec3 ph\u1ea3i n\u1ed9p m\u1ee9c thu\u1ebf su\u1ea5t cao nh\u1ea5t 35% th\u00ec ng\u01b0\u1eddi lao \u0111\u1ed9ng \u1edf Philiipines ph\u1ea3i c\u00f3 m\u1ee9c thu nh\u1eadp t\u00ednh thu\u1ebf g\u1ea7n 3,6 t\u1ec9 \u0111\u1ed3ng\/n\u0103m, cao g\u1ea5p 3 l\u1ea7n con s\u1ed1 c\u1ee7a Vi\u1ec7t Nam. Indonesia v\u00e0 Thailand c\u0169ng c\u00f3 m\u1ee9c thu\u1ebf su\u1ea5t cao nh\u1ea5t 35%, nh\u01b0ng thu nh\u1eadp t\u00ednh thu\u1ebf cho m\u1ee9c thu\u1ebf su\u1ea5t n\u00e0y l\u1ea7n l\u01b0\u1ee3t l\u00e0 7,9 t\u1ec9 \u0111\u1ed3ng v\u00e0 4,1 t\u1ec9 \u0111\u1ed3ng\/n\u0103m tr\u1edf l\u00ean.<\/p>\n

Malaysia c\u00f3 m\u1ee9c thu\u1ebf su\u1ea5t cao nh\u1ea5t l\u00e0 30% v\u00e0 thu nh\u1eadp t\u00ednh thu\u1ebf t\u01b0\u01a1ng \u1ee9ng l\u00e0 g\u1ea7n 13 t\u1ec9 \u0111\u1ed3ng\/n\u0103m (g\u1ea5p h\u01a1n 10 l\u1ea7n Vi\u1ec7t Nam). \u0110\u1eb7c bi\u1ec7t, Singapore ch\u1ec9 c\u00f3 thu\u1ebf su\u1ea5t cao nh\u1ea5t l\u00e0 24% v\u00e0 ng\u01b0\u1eddi lao \u0111\u1ed9ng ph\u1ea3i c\u00f3 m\u1ee9c thu nh\u1eadp t\u00ednh thu\u1ebf 20 t\u1ec9 \u0111\u1ed3ng tr\u1edf l\u00ean m\u1edbi ph\u1ea3i ch\u1ecbu thu\u1ebf su\u1ea5t n\u00e0y.<\/p>\n

\u00d4ng Ph\u1ea1m Th\u1ebf Anh cho r\u1eb1ng n\u00ean b\u1ecf c\u00e1c m\u1ee9c thu\u1ebf su\u1ea5t cao nh\u1ea5t 30 v\u00e0 35% (ho\u1eb7c n\u00e2ng m\u1ee9c thu nh\u1eadp t\u00ednh thu\u1ebf cho c\u00e1c m\u1ee9c thu\u1ebf su\u1ea5t n\u00e0y l\u00ean ngang b\u1eb1ng v\u1edbi c\u00e1c n\u01b0\u1edbc trong khu v\u1ef1c).<\/p>\n

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>, cho r\u1eb1ng t\u1eeb n\u0103m 2007 \u0111\u1ebfn nay, thu nh\u1eadp b\u00ecnh qu\u00e2n c\u1ee7a ng\u01b0\u1eddi Vi\u1ec7t Nam t\u0103ng 5,8 l\u1ea7n v\u00e0 l\u1ea1m ph\u00e1t t\u0103ng 200% (t\u01b0\u01a1ng \u0111\u01b0\u01a1ng t\u0103ng g\u1ea5p 3 l\u1ea7n), 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.<\/em><\/h5>\n
\"Bi\u1ec3u

Lu\u1eadt s\u01b0\u00a0Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c, Gi\u00e1m \u0111\u1ed1c C\u00f4ng ty Lu\u1eadt ANVI<\/p><\/div>\n

\u00d4ng \u0110\u1ee9c \u0111\u1ec1 xu\u1ea5t 5 m\u1ee9c thu\u1ebf: M\u1ee9c 5% cho ng\u01b0\u1eddi t\u1ea1m \u0111\u1ee7 \u0103n, m\u1ee9c 15% 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 si\u00eau gi\u00e0u.<\/em><\/p>\n

Theo \u00f4ng \u0110\u1ee9c, \u0111\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.<\/em><\/p>\n

\u201cN\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\u201d, \u00f4ng \u0110\u1ee9c nh\u1ea5n m\u1ea1nh.<\/em><\/p>\n

V\u1edbi m\u1ee9c thu\u1ebf su\u1ea5t cao nh\u1ea5t 35% \u1edf b\u1eadc 5, B\u1ed9 T\u00e0i ch\u00ednh kh\u1eb3ng \u0111\u1ecbnh “\u0111\u00e2y l\u00e0 \u0111\u1ec1 xu\u1ea5t h\u1ee3p l\u00fd”. \u0110\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 ASEAN (m\u1ed9t s\u1ed1 n\u01b0\u1edbc trong khu v\u1ef1c nh\u01b0 Th\u00e1i Lan, Indonesia, Philippines c\u0169ng \u0111ang quy \u0111\u1ecbnh m\u1ee9c thu\u1ebf su\u1ea5t \u1edf b\u1eadc thu\u1ebf cao nh\u1ea5t l\u00e0 35%; Trung Qu\u1ed1c l\u00e0 45%).<\/p>\n

“Ngo\u00e0i ra, tr\u01b0\u1eddng h\u1ee3p \u0111i\u1ec1u ch\u1ec9nh m\u1ee9c 35% xu\u1ed1ng 30% th\u00ec s\u1ebd b\u1ecb cho r\u1eb1ng l\u00e0 ch\u00ednh s\u00e1ch gi\u1ea3m thu\u1ebf cho ng\u01b0\u1eddi gi\u00e0u”, B\u1ed9 T\u00e0i ch\u00ednh nh\u1ea5n m\u1ea1nh.<\/p>\n

V\u1ec1 m\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh, B\u1ed9 T\u00e0i ch\u00ednh cho hay: \u0110\u1ed1i v\u1edbi ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng cho b\u1ea3n th\u00e2n ng\u01b0\u1eddi n\u1ed9p thu\u1ebf l\u00e0 15,5 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng (t\u01b0\u01a1ng \u0111\u01b0\u01a1ng 186 tri\u1ec7u \u0111\u1ed3ng\/n\u0103m); gi\u1ea3m tr\u1eeb gia c\u1ea3nh cho m\u1ed7i ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c 6,2 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng.<\/p>\n

C\u0169ng g\u00f3p \u00fd v\u1ec1 n\u1ed9i dung n\u00e0y, PGS-TS Ph\u1ea1m Th\u1ebf Anh cho r\u1eb1ng m\u1ee9c gi\u1ea3m tr\u1eeb nh\u01b0 tr\u00ean l\u00e0 qu\u00e1 th\u1ea5p, th\u1eadm ch\u00ed l\u1ea1c h\u1eadu. M\u1ee9c n\u00e0y ch\u01b0a \u0111\u1ee7 \u0111\u1ec3 b\u00f9 \u0111\u1eafp cho s\u1ef1 gia t\u0103ng chi ph\u00ed sinh ho\u1ea1t k\u1ec3 t\u1eeb l\u1ea7n s\u1eeda \u0111\u1ed5i lu\u1eadt thu\u1ebf TNCN l\u1ea7n tr\u01b0\u1edbc v\u00e0o n\u0103m 2012.<\/p>\n

\u201cM\u1ee9c gi\u1ea3m tr\u1eeb n\u00e0y c\u0169ng kh\u00f4ng t\u00ednh \u0111\u01b0\u1ee3c t\u01b0\u01a1ng lai, b\u1edfi c\u00f3 th\u1ec3 r\u1ea5t l\u00e2u m\u1edbi \u0111\u01b0\u1ee3c xem x\u00e9t l\u1ea1i. Trong khi \u0111\u00f3, chi ph\u00ed sinh ho\u1ea1t v\u1eabn gia t\u0103ng h\u00e0ng th\u00e1ng\/h\u1eb1ng n\u0103m, nh\u1ea5t l\u00e0 trong b\u1ed1i c\u1ea3nh Ch\u00ednh ph\u1ee7 \u0111ang theo \u0111u\u1ed5i m\u1ee5c ti\u00eau t\u0103ng tr\u01b0\u1edfng hai con s\u1ed1\u201d, \u00f4ng Ph\u1ea1m Th\u1ebf Anh n\u00eau.<\/p>\n

PGS-TS Ph\u1ea1m Th\u1ebf Anh, \u0110\u1ea1i h\u1ecdc Kinh t\u1ebf qu\u1ed1c d\u00e2n<\/em><\/h6>\n

Theo v\u1ecb chuy\u00ean gia, m\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh \u0111\u01b0\u1ee3c thi\u1ebft l\u1eadp \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o ng\u01b0\u1eddi lao \u0111\u1ed9ng duy tr\u00ec m\u1ee9c s\u1ed1ng c\u01a1 b\u1ea3n (thi\u1ebft y\u1ebfu). Tuy nhi\u00ean, trong nhi\u1ec1u n\u0103m qua \u0111\u01b0\u1ee3c c\u1ed1 \u0111\u1ecbnh trong khi chi ph\u00ed sinh ho\u1ea1t m\u1ed7i n\u0103m l\u1ea1i cao h\u01a1n.<\/p>\n

\u201cTrong l\u1ea7n s\u1eeda \u0111\u1ed5i n\u00e0y, m\u1ee9c m\u1edbi \u0111\u01b0\u1ee3c \u0111\u1ec1 xu\u1ea5t kh\u00f4ng ch\u1ec9 kh\u00f4ng theo k\u1ecbp t\u1ed1c \u0111\u1ed9 t\u0103ng c\u1ee7a CPI n\u00f3i chung trong qu\u00e1 kh\u1ee9, m\u00e0 c\u00f2n t\u1ee5t h\u1eadu r\u1ea5t xa so v\u1edbi t\u1ed1c \u0111\u1ed9 t\u0103ng gi\u00e1 c\u1ee7a nh\u1eefng m\u1eb7t h\u00e0ng thi\u1ebft y\u1ebfu\u201d, \u00f4ng Th\u1ebf Anh n\u00f3i v\u00e0 \u0111\u1ec1 ngh\u1ecb m\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh n\u00ean \u0111\u01b0\u1ee3c n\u00e2ng l\u00ean 25 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf, 10 tri\u1ec7u \u0111\u1ed3ng cho ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c.<\/p>\n

Lam<\/strong> Thanh<\/strong><\/h6>\n

————-<\/em><\/p>\n

M\u1ed9t<\/em><\/strong> th\u1ebf gi\u1edbi (Th\u1eddi s\u1ef1) 08-12-2025:<\/em><\/strong><\/p>\n

https:\/\/1thegioi.vn\/bieu-thue-tncn-thue-suat-35-voi-nguong-100-trieu-la-rat-cao-242060.html<\/a><\/em><\/p>\n

(219\/1.009<\/em>)<\/em>","protected":false},"excerpt":{"rendered":"

Bi\u1ec3u thu\u1ebf TNCN: Thu\u1ebf su\u1ea5t 35% v\u1edbi ng\u01b0\u1ee1ng 100 tri\u1ec7u l\u00e0 r\u1ea5t cao. (MTG) – V\u1ec1 bi\u1ec3u thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n, chuy\u00ean gia cho r\u1eb1ng n\u00ean b\u1ecf c\u00e1c m\u1ee9c thu\u1ebf su\u1ea5t cao nh\u1ea5t 30 v\u00e0 35%, ho\u1eb7c n\u00e2ng m\u1ee9c thu nh\u1eadp t\u00ednh thu\u1ebf \u1edf m\u1ee9c n\u00e0y l\u00ean cao h\u01a1n. Tu\u1ea7n n\u00e0y, d\u1ef1 ki\u1ebfn Qu\u1ed1c […]<\/p>\n","protected":false},"author":2,"featured_media":49268,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[17,26],"tags":[38],"class_list":["post-49267","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":"\n4.202. 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