{"id":49275,"date":"2025-12-09T17:05:26","date_gmt":"2025-12-09T10:05:26","guid":{"rendered":"https:\/\/anvilaw.com\/vi\/?p=49275"},"modified":"2025-12-25T16:28:51","modified_gmt":"2025-12-25T09:28:51","slug":"4-203-bieu-thue-tncn-moi-giam-thue-suat-nhung-nguong-chiu-thue-con-tut-hau","status":"publish","type":"post","link":"https:\/\/anvilaw.com\/vi\/4-203-bieu-thue-tncn-moi-giam-thue-suat-nhung-nguong-chiu-thue-con-tut-hau\/","title":{"rendered":"4.203. Bi\u1ec3u thu\u1ebf TNCN m\u1edbi: Gi\u1ea3m thu\u1ebf su\u1ea5t nh\u01b0ng ng\u01b0\u1ee1ng ch\u1ecbu thu\u1ebf c\u00f2n ‘t\u1ee5t h\u1eadu’."},"content":{"rendered":"Bi\u1ec3u thu\u1ebf TNCN m\u1edbi: Gi\u1ea3m thu\u1ebf su\u1ea5t nh\u01b0ng ng\u01b0\u1ee1ng ch\u1ecbu thu\u1ebf c\u00f2n ‘t\u1ee5t h\u1eadu’.<\/strong><\/span><\/p>\n
(VNF) – D\u1ef1 th\u1ea3o bi\u1ec3u thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n m\u1edbi d\u1ef1 ki\u1ebfn \u0111\u01b0\u1ee3c Qu\u1ed1c h\u1ed9i th\u00f4ng qua tu\u1ea7n n\u00e0y v\u1edbi nhi\u1ec1u \u0111i\u1ec1u ch\u1ec9nh theo h\u01b0\u1edbng gi\u1ea3m b\u1eadc, gi\u1ea3m thu\u1ebf su\u1ea5t. Tuy nhi\u00ean, vi\u1ec7c thu\u1ebf su\u1ea5t h\u1ea1 nh\u01b0ng ng\u01b0\u1ee1ng t\u00ednh thu\u1ebf \u201ct\u1ee5t h\u1eadu\u201d c\u00f3 th\u1ec3 khi\u1ebfn g\u00e1nh n\u1eb7ng thu\u1ebf v\u1edbi ng\u01b0\u1eddi l\u00e0m c\u00f4ng \u0103n l\u01b0\u01a1ng ch\u01b0a gi\u1ea3m nh\u01b0 k\u1ef3 v\u1ecdng, th\u1eadm ch\u00ed k\u00e9m c\u1ea1nh tranh so v\u1edbi m\u1eb7t b\u1eb1ng khu v\u1ef1c.<\/strong><\/h5>\n
M\u1ee9c thu nh\u1eadp t\u00ednh thu\u1ebf c\u1ee7a Vi\u1ec7t Nam l\u00e0 r\u1ea5t th\u1ea5p<\/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\u00a0Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n. B\u1ed9 T\u00e0i ch\u00ednh cho bi\u1ebft, c\u01a1 quan n\u00e0y \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.<\/p>\n

\"Bi\u1ec3u

Ng\u01b0\u1eddi d\u00e2n v\u00e0 doanh nghi\u1ec7p quy\u1ebft to\u00e1n thu\u1ebf t\u1ea1i C\u1ee5c Thu\u1ebf TP.HCM – \u1ea2nh: Tu\u1ed5i tr\u1ebb.<\/p><\/div>\n

C\u1ee5 th\u1ec3 l\u00e0 gi\u1ea3m m\u1ee9c thu\u1ebf su\u1ea5t\u00a015% (b\u1eadc 2) xu\u1ed1ng 10% v\u00e0 thu\u1ebf su\u1ea5t 25% (b\u1eadc 3) xu\u1ed1ng 20% c\u1ee5 th\u1ec3 nh\u01b0 sau: B\u1eadc 1: \u0110\u1ebfn 10 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng – thu\u1ebf su\u1ea5t 5%; B\u1eadc 2: Tr\u00ean 10 \u0111\u1ebfn 30 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng – thu\u1ebf su\u1ea5t 10%; B\u1eadc 3: Tr\u00ean 30 \u0111\u1ebfn 60 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng – thu\u1ebf su\u1ea5t 20%; B\u1eadc 4: Tr\u00ean 60 \u0111\u1ebfn 100 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng – thu\u1ebf su\u1ea5t 30%; B\u1eadc 5: Tr\u00ean 100 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng – thu\u1ebf su\u1ea5t 35%.<\/p>\n

B\u00ecnh lu\u1eadn v\u1ec1 s\u1ef1 thay \u0111\u1ed5i n\u00e0y tr\u01b0\u1edbc th\u1ec1m Qu\u1ed1c h\u1ed9i th\u00f4ng qua, TS \u0110\u1ed7 Thi\u00ean Anh Tu\u1ea5n, Tr\u01b0\u1eddng\u00a0Ch\u00ednh s\u00e1ch c\u00f4ng\u00a0v\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 Thu nh\u1eadp C\u00e1 nh\u00e2n b\u1eaft \u0111\u1ea7u c\u00f3 hi\u1ec7u l\u1ef1c, khi \u0111\u00f3 ng\u01b0\u1ee1ng gi\u1ea3m tr\u1eeb gia c\u1ea3nh l\u00e0 4 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/p>\n

\u0110\u1ebfn nay, m\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh \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 gi\u1ea3m tr\u1eeb gia c\u1ea3nh 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 Vi\u1ec7t Nam.<\/p>\n

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

M\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh \u0111ang qu\u00e1 th\u1ea5p<\/strong><\/h5>\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><\/span>, 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

V\u1edbi t\u1ed1c \u0111\u1ed9 l\u1ea1m ph\u00e1t v\u00e0 thu nh\u1eadp c\u1ee7a ng\u01b0\u1eddi d\u00e2n hi\u1ec7n t\u1ea1i, \u00f4ng \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

M\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh \u0111ang qu\u00e1 th\u1ea5p.<\/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

“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\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

\u1ede g\u00f3c nh\u00ecn c\u1ee7a m\u00ecnh, 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

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

K\u1ef3<\/strong> Th\u01b0<\/strong><\/p>\n

————-<\/em><\/p>\n

Vietnam<\/em><\/strong> Finance<\/em><\/strong> (T\u00e0i<\/em><\/strong> ch\u00ednh<\/em><\/strong>) ng\u00e0y <\/em><\/strong>09-10<\/em><\/strong>-202<\/em><\/strong>5<\/em><\/strong>:<\/em><\/strong><\/p>\n

https:\/\/vietnamfinance.vn\/bieu-thue-tncn-moi-giam-thue-suat-nhung-nguong-chiu-thue-con-tut-hau-d136917.html<\/a><\/em><\/p>\n

(<\/em>221\/1.137<\/em>)<\/em>","protected":false},"excerpt":{"rendered":"

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