{"id":49509,"date":"2026-01-08T12:21:24","date_gmt":"2026-01-08T05:21:24","guid":{"rendered":"https:\/\/anvilaw.com\/vi\/?p=49509"},"modified":"2026-01-08T12:21:24","modified_gmt":"2026-01-08T05:21:24","slug":"4-237-dieu-dong-lai-sau-buoc-chuyen-chinh-sach-thue","status":"publish","type":"post","link":"https:\/\/anvilaw.com\/vi\/4-237-dieu-dong-lai-sau-buoc-chuyen-chinh-sach-thue\/","title":{"rendered":"4.237. \u0110i\u1ec1u \u0111\u1ecdng l\u1ea1i sau \u2018b\u01b0\u1edbc chuy\u1ec3n\u2019 ch\u00ednh s\u00e1ch thu\u1ebf."},"content":{"rendered":"

\u0110i\u1ec1u \u0111\u1ecdng l\u1ea1i sau \u2018b\u01b0\u1edbc chuy\u1ec3n\u2019 ch\u00ednh s\u00e1ch thu\u1ebf.<\/strong><\/span><\/h4>\n

(KTGS) – Nh\u1eefng chuy\u1ec3n \u0111\u1ed5i c\u0103n b\u1ea3n trong ph\u01b0\u01a1ng th\u1ee9c qu\u1ea3n l\u00fd thu\u1ebf gi\u00fap ng\u00e0nh thu\u1ebf v\u00e0 t\u00e0i ch\u00ednh Vi\u1ec7t Nam ti\u1ebfn g\u1ea7n h\u01a1n t\u1edbi c\u00e1c ti\u00eau chu\u1ea9n qu\u1ed1c t\u1ebf, nh\u01b0ng c\u0169ng \u0111\u1eb7t ra kh\u00f4ng \u00edt b\u0103n kho\u0103n v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf trong vi\u1ec7c ch\u1ea5p h\u00e0nh ch\u00ednh s\u00e1ch ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf.<\/strong><\/p>\n

Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf v\u1eabn loay hoay v\u1edbi ch\u00ednh s\u00e1ch thu\u1ebf m\u1edbi<\/strong><\/h5>\n

Kho\u1ea3ng 2,1 tri\u1ec7u ng\u01b0\u1eddi l\u00e0m c\u00f4ng \u0103n l\u01b0\u01a1ng – chi\u1ebfm kho\u1ea3ng 55% s\u1ed1 ng\u01b0\u1eddi \u0111ang n\u1ed9p thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n (TNCN), v\u00e0 2 tri\u1ec7u h\u1ed9 kinh doanh – chi\u1ebfm kho\u1ea3ng 90% s\u1ed1 h\u1ed9, kh\u00f4ng c\u00f2n ph\u1ea3i n\u1ed9p thu\u1ebf t\u1eeb ng\u00e0y 1-1-2026, sau khi lo\u1ea1t ch\u00ednh s\u00e1ch qu\u1ea3n l\u00fd thu\u1ebf m\u1edbi c\u00f3 hi\u1ec7u l\u1ef1c<\/p>\n

Nh\u01b0ng kh\u00f4ng \u00edt h\u1ed9 kinh doanh, nh\u01b0 b\u00e0 Nguy\u1ec5n Th\u1ecb Th\u00e0nh – ch\u1ee7 nh\u00e0 thu\u1ed1c Thu Th\u1ea3o \u2013 T\u00e2m An, v\u1eabn b\u0103n kho\u0103n, vi kh\u00f4ng bi\u1ebft \u201cN\u1ebfu doanh thu dao \u0111\u1ed9ng quanh \u00a0500 tri\u1ec7u \u0111\u1ed3ng\/n\u0103m, li\u1ec7u kh\u00f4ng xu\u1ea5t h\u00f3a \u0111\u01a1n \u0111\u00fang quy \u0111\u1ecbnh c\u00f3 b\u1ecb x\u1eed ph\u1ea1t hay kh\u00f4ng, m\u1ee9c x\u1eed ph\u1ea1t th\u1ebf n\u00e0o, v\u00e0 l\u00e0m sao \u0111\u1ec3 tu\u00e2n th\u1ee7?\u201d.<\/p>\n

C\u00f2n \u00f4ng Ph\u1ea1m H\u1eefu \u0110\u1ea1t (H\u1ea3i Ph\u00f2ng), ng\u01b0\u1eddi \u0111\u1ed3ng th\u1eddi gi\u1eef hai vai tr\u00f2 l\u00e0 ch\u1ee7 h\u1ed9 kinh doanh v\u00e0 ng\u01b0\u1eddi lao \u0111\u1ed9ng, l\u1ea1i b\u1ed1i r\u1ed1i v\u00ec kh\u00f4ng bi\u1ebft \u201cPh\u1ea7n doanh thu cho thu\u00ea t\u00e0i s\u1ea3n v\u1edbi m\u1ed9t \u0111\u01a1n v\u1ecb, l\u00e0 chi\u1ebfc xe t\u1ea3i thu\u1ed9c s\u1edf h\u1eefu c\u00e1 nh\u00e2n, ph\u1ea3i k\u00ea khai th\u1ebf n\u00e0o?\u201d v\u00e0 \u201cThu nh\u1eadp t\u1eeb vi\u1ec7c l\u00e1i xe t\u1ea3i, do \u0111\u01a1n v\u1ecb n\u00e0y chi tr\u1ea3, c\u00f3 \u0111\u01b0\u1ee3c gi\u1ea3m tr\u1eeb gia c\u1ea3nh kh\u00f4ng?\u201d.<\/p>\n

\u201cKhi quy\u1ebft to\u00e1n, t\u00f4i c\u00f3 th\u1ec3 k\u00ea khai g\u1ed9p hai ph\u1ea7n thu nh\u1eadp n\u00e0y kh\u00f4ng, hay ph\u1ea3i t\u1ef1 k\u00ea khai thu nh\u1eadp t\u1eeb cho thu\u00ea t\u00e0i s\u1ea3n, v\u00e0 u\u1ef7 \u0111\u01a1n v\u1ecb thu\u00ea xe k\u00ea khai, n\u1ed9p h\u1ed9 ph\u1ea7n thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng?\u201d, \u00f4ng \u0110\u1ea1t th\u1eafc m\u1eafc.<\/p>\n

\"\"<\/p>\n

M\u1ee9c thu\u1ebf su\u1ea5t thu\u1ebf GTGT v\u00e0 TNCN \u00e1p d\u1ee5ng v\u1edbi h\u1ed9 kinh doanh h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 t\u1eeb ng\u00e0y 1-1-2026.<\/em><\/p>\n

Kh\u00f4ng ch\u1ec9 h\u1ed9 kinh doanh, nh\u1eefng doanh nghi\u1ec7p nh\u01b0 T\u1eadp \u0110o\u00e0n Hoa Sen \u2013 chi nh\u00e1nh TPHCM, c\u0169ng kh\u00f4ng bi\u1ebft c\u00e1c c\u00e1 nh\u00e2n cung c\u1ea5p d\u1ecbch v\u1ee5 v\u1eadn chuy\u1ec3n h\u00e0ng h\u00f3a b\u1eb1ng xe ba g\u00e1c cho \u0111\u01a1n v\u1ecb – nh\u01b0ng kh\u00f4ng \u0111\u0103ng k\u00fd kinh doanh v\u00e0 c\u00f3 m\u1ee9c doanh thu tr\u00ean 500 tri\u1ec7u \u0111\u1ed3ng\/n\u0103m – c\u00f3 ph\u1ea3i li\u00ean h\u1ec7 v\u1edbi c\u01a1 quan thu\u1ebf \u0111\u1ecba ph\u01b0\u01a1ng, \u0111\u1ec3 mua h\u00f3a \u0111\u01a1n v\u00e0 cung c\u1ea5p ch\u00fang cho \u0111\u01a1n v\u1ecb thu\u00ea v\u1eadn chuy\u1ec3n, hay \u0111\u01b0\u1ee3c ph\u00e9p l\u1eadp b\u1ea3ng k\u00ea theo m\u1eabu 01\/TNDN.<\/p>\n

Th\u1eadm ch\u00ed, vi\u1ec7c \u201cc\u00f3 ph\u1ea3i kh\u1ea5u tr\u1eeb thu\u1ebf TNCN b\u1ea5t th\u01b0\u1eddng, v\u1edbi thu\u1ebf su\u1ea5t 10%, cho c\u00e1c c\u00e1 nh\u00e2n n\u00e0y hay kh\u00f4ng?\u201d c\u0169ng l\u00e0 c\u00e2u h\u1ecfi \u0111\u01b0\u1ee3c \u0111\u01a1n v\u1ecb \u0111\u1eb7t ra.<\/p>\n

Nh\u1eefng c\u00e2u chuy\u1ec7n tr\u00ean ph\u1ea7n n\u00e0o ph\u1ea3n \u00e1nh t\u00e2m l\u00fd \u201cl\u00e0m th\u00ec s\u1ee3 sai, kh\u00f4ng l\u00e0m th\u00ec lo b\u1ecb x\u1eed ph\u1ea1t\u201d v\u1eabn t\u1ed3n t\u1ea1i trong m\u1ed9t b\u1ed9 ph\u1eadn ng\u01b0\u1eddi n\u1ed9p thu\u1ebf, d\u00f9 ng\u00e0nh thu\u1ebf \u0111\u00e3 n\u1ed7 l\u1ef1c ph\u1ed5 bi\u1ebfn ch\u00ednh s\u00e1ch m\u1edbi.<\/p>\n

L\u00fd gi\u1ea3i nguy\u00ean nh\u00e2n, b\u00e0 L\u00ea Th\u1ecb Duy\u00ean H\u1ea3i, Ph\u00f3 t\u1ed5ng th\u01b0 k\u00fd, H\u1ed9i t\u01b0 v\u1ea5n thu\u1ebf Vi\u1ec7t Nam (VTCA), cho r\u00e0ng xu\u1ea5t ph\u00e1t t\u1eeb t\u00e2m l\u00fd e ng\u1ea1i c\u1ee7a h\u1ed9\/c\u00e1 nh\u00e2n kinh doanh tr\u01b0\u1edbc vi\u1ec7c ph\u1ea3i ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 t\u00ednh ch\u00ednh x\u00e1c c\u1ee7a doanh thu k\u00ea khai.<\/p>\n

\u201cTr\u01b0\u1edbc \u0111\u00e2y, h\u1ecd \u00edt quan t\u00e2m, ch\u1ec9 khi doanh thu \u0111\u1ed9t bi\u1ebfn m\u1edbi ph\u1ea3i \u0111i\u1ec1u ch\u1ec9nh. C\u00f2n gi\u1edd ph\u1ea3i theo d\u00f5i li\u00ean t\u1ee5c v\u00e0 ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 t\u1eebng \u0111\u1ed3ng doanh thu th\u1ef1c t\u1ebf ph\u00e1t sinh v\u00e0 n\u1ebfu c\u00f3 thay \u0111\u1ed5i th\u00ec ph\u1ea3i khai b\u1ed5 sung\u201d, b\u00e0 H\u1ea3i n\u00f3i.<\/p>\n

B\u1ed5 sung, <\/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>, cho r\u1eb1ng vi\u1ec7c thay \u0111\u1ed5i \u0111\u1ed3ng lo\u1ea1t nhi\u1ec1u ch\u00ednh s\u00e1ch, c\u00f9ng m\u1ee9c ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf, ho\u00e1 \u0111\u01a1n cao nhi\u1ec1u so v\u1edbi quy m\u00f4 v\u00e0 thu nh\u1eadp c\u1ee7a ph\u1ea7n l\u1edbn h\u1ed9 kinh doanh, khi\u1ebfn kh\u00f4ng \u00edt h\u1ed9 n\u1ea3n l\u00f2ng.<\/em><\/h6>\n
V\u1edbi h\u1ed9 kinh doanh l\u1edbn, y\u00eau c\u1ea7u l\u1edbn ph\u1ea3i th\u1ef1c hi\u1ec7n s\u1ed5 s\u00e1ch, k\u00ea khai thu\u1ebf, v\u1edbi m\u1ee9c \u0111\u1ed9 ph\u1ee9c t\u1ea1p t\u01b0\u01a1ng \u0111\u01b0\u01a1ng doanh nghi\u1ec7p, c\u0169ng khi\u1ebfn h\u1ecd c\u1ea3m th\u1ea5y kh\u00f3 th\u00edch nghi, do kh\u00f4ng \u0111\u1ee7 chi ph\u00ed thu\u00ea nh\u00e2n s\u1ef1 v\u00e0 h\u1ec7 th\u1ed1ng k\u1ebf to\u00e1n c\u0169ng ch\u01b0a th\u1ef1c s\u1ef1 h\u1ed7 tr\u1ee3 hi\u1ec7u qu\u1ea3 cho nh\u00f3m n\u00e0y.<\/em><\/h6>\n
Trong b\u1ed1i c\u1ea3nh tr\u00ean, c\u00e1c hi\u1ec7p h\u1ed9i ng\u00e0nh ngh\u1ec1, nh\u01b0 n\u00f4ng d\u00e2n v\u00e0 ph\u1ee5 n\u1eef, kh\u00f4ng \u0111\u1ee7 chuy\u00ean m\u00f4n, \u0111\u1ec3 h\u1ed7 tr\u1ee3 ph\u00e1p l\u00fd v\u00e0 thu\u1ebf. \u201cNh\u00e0 n\u01b0\u1edbc d\u00e0nh ng\u00e2n s\u00e1ch h\u00e0ng tr\u0103m t\u1ec9 \u0111\u1ed3ng \u0111\u1ec3 h\u1ed7 tr\u1ee3 ph\u00e1p l\u00fd cho doanh nghi\u1ec7p h\u00e0ng n\u0103m, nh\u01b0ng hi\u1ec7u qu\u1ea3 gi\u1ea3i ng\u00e2n th\u1ea5p. Trong khi \u0111\u00f3, h\u1ed9 kinh doanh m\u1edbi l\u00e0 nh\u00f3m th\u1ef1c s\u1ef1 c\u1ea7n ngu\u1ed3n l\u1ef1c n\u00e0y nh\u1ea5t\u201d, \u00f4ng \u0110\u1ee9c n\u00f3i.<\/em><\/h6>\n

\"\"<\/p>\n

M\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf TNCN v\u00e0 ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c t\u1eeb ng\u00e0y 1-1-2026.<\/em><\/p>\n

V\u1edbi ng\u01b0\u1eddi lao \u0111\u1ed9ng, <\/em>Lu\u1eadt s\u01b0\u00a0<\/em><\/strong><\/a>\u0110\u1ee9c<\/em><\/strong><\/a> cho bi\u1ebft b\u1ea5t c\u1eadp v\u1ec1 ng\u01b0\u1ee1ng ch\u1ecbu thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n (TNCN) v\u1eabn t\u1ed3n t\u1ea1i, t\u1ea1o g\u00e1nh n\u1eb7ng chi ph\u00ed cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf. Ch\u1eb3ng h\u1ea1n, ng\u01b0\u1ee1ng b\u1eaft \u0111\u1ea7u t\u00ednh thu\u1ebf v\u1edbi m\u1ed7i b\u1eadc, trong bi\u1ec3u thu\u1ebf l\u0169y ti\u1ebfn, t\u0103ng r\u1ea5t th\u1ea5p so v\u1edbi n\u0103m 2007 – th\u1eddi \u0111i\u1ec3m b\u1eaft \u0111\u1ea7u \u00e1p d\u1ee5ng thu\u1ebf TNCN. C\u00f9ng giai \u0111o\u1ea1n, thu nh\u1eadp b\u00ecnh qu\u00e2n c\u1ee7a ng\u01b0\u1eddi Vi\u1ec7t Nam v\u00e0 ch\u1ec9 s\u1ed1 l\u1ea1m ph\u00e1t t\u0103ng l\u1ea7n l\u01b0\u1ee3t 580% v\u00e0 200%.<\/em><\/h6>\n
Nh\u01b0 v\u1eady, n\u1ebfu \u0111i\u1ec1u ch\u1ec9nh t\u0103ng ng\u01b0\u1ee1ng ch\u1ecbu thu\u1ebf g\u1ea7n ba l\u1ea7n, t\u01b0\u01a1ng \u1ee9ng m\u1ee9c gia t\u0103ng c\u1ee7a ch\u1ec9 s\u1ed1 l\u1ea1m ph\u00e1t, th\u00ec ng\u01b0\u1ee1ng ch\u1ecbu thu\u1ebf cao nh\u1ea5t c\u1ea7n \u0111i\u1ec1u ch\u1ec9nh l\u00ean h\u01a1n 240 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng.<\/em><\/h6>\n
\u201cThu nh\u1eadp 100 tri\u1ec7u \u0111\u1ed3ng\/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\u00e0u th\u00ec ph\u1ea3i v\u00e0i tr\u0103m tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng tr\u1edf l\u00ean\u201d, \u00f4ng \u0110\u1ee9c n\u00f3i.<\/em><\/h6>\n
Thi\u1ebft k\u1ebf \u201c\u0111\u1ec7m gi\u1ea3m x\u00f3c\u201d cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf<\/strong><\/h5>\n

Theo c\u00e1c chuy\u00ean gia, ch\u00ednh s\u00e1ch th\u00e0nh c\u00f4ng th\u1ec3 hi\u1ec7n qua vi\u1ec7c khi\u1ebfn ng\u01b0\u1eddi d\u00e2n t\u1ef1 nguy\u1ec7n tu\u00e2n th\u1ee7, v\u00ec th\u1ea5y h\u1ee3p l\u00fd v\u00e0 c\u00f3 l\u1ee3i, thay v\u00ec t\u00ecm c\u00e1ch \u201cl\u00e1ch lu\u1eadt\u201d.<\/p>\n

V\u1edbi h\u1ed9 kinh doanh, <\/em>Lu\u1eadt s\u01b0\u00a0<\/em><\/strong><\/a>Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c<\/em><\/strong><\/a> cho r\u1eb1ng c\u1ea7n s\u1eeda lu\u1eadt, nh\u1eb1m t\u1ea1o ra m\u1ed9t m\u00f4 h\u00ecnh trung gian theo h\u01b0\u1edbng “danh nghi\u1ec7p – h\u1ed9 kinh doanh”, cho ph\u00e9p h\u1ed9 kinh doanh c\u00f3 l\u1ed9 tr\u00ecnh th\u00edch nghi, v\u1edbi c\u00e1c th\u1ee7 t\u1ee5c k\u1ebf to\u00e1n v\u00e0 t\u00e0i ch\u00ednh \u0111\u01b0\u1ee3c \u0111\u01a1n gi\u1ea3n h\u00f3a.<\/em><\/h6>\n

\u00dd t\u01b0\u1edfng n\u00e0y c\u0169ng \u0111\u01b0\u1ee3c b\u00e0 L\u00ea Th\u1ecb Duy\u00ean H\u1ea3i \u1ee7ng h\u1ed9. Theo b\u00e0, n\u1ed7i lo l\u1edbn nh\u1ea5t v\u1edbi c\u00e1c h\u1ed9 l\u00e0 ph\u1ea3i th\u1ef1c hi\u1ec7n s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n theo quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 88\/2021 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh, v\u1edbi b\u1ea3y lo\u1ea1i s\u1ed5 s\u00e1ch li\u00ean quan t\u1edbi c\u00e1c kho\u1ea3n m\u1ee5c, nh\u01b0: doanh thu, chi ph\u00ed, ti\u1ec1n m\u1eb7t, nguy\u00ean v\u1eadt li\u1ec7u, h\u00e0ng t\u1ed3n kho\u2026 v\u00e0 m\u1ed9t s\u1ed1 s\u1ed1 li\u00ean quan kh\u00e1c.<\/p>\n

\u0110\u1ec3 th\u00e1o g\u1ee1, B\u1ed9 T\u00e0i ch\u00ednh hi\u1ec7n \u0111ang d\u1ef1 th\u1ea3o m\u1ed9t th\u00f4ng t\u01b0, nh\u1eb1m \u0111\u01a1n gi\u1ea3n h\u00f3a h\u1ec7 th\u1ed1ng s\u1ed5 s\u00e1ch, v\u1edbi \u0111\u1ecbnh h\u01b0\u1edbng gi\u1ea3m xu\u1ed1ng c\u00f2n b\u1ed1n lo\u1ea1i s\u1ed5. Tuy nhi\u00ean, b\u00e0 H\u1ea3i cho r\u1eb1ng b\u1ed1n lo\u1ea1i s\u1ed5 n\u00e0y c\u1ea7n \u0111\u01a1n gi\u1ea3n h\u01a1n v\u00e0 n\u00ean chia theo hai m\u1ee9c.<\/p>\n

\u201cV\u1edbi h\u1ed9 quy m\u00f4 l\u1edbn c\u00f3 th\u1ec3 y\u00eau c\u1ea7u \u0111\u1ea7y \u0111\u1ee7. \u00f2n v\u1edbi h\u1ed9 si\u00eau nh\u1ecf, ch\u1ec9 c\u1ea7n m\u1ed9t s\u1ed5 doanh thu. Tr\u01b0\u1eddng h\u1ee3p h\u1ed9 t\u00ednh doanh thu tr\u1eeb chi ph\u00ed, th\u00ec ch\u1ec9 c\u1ea7n hai s\u1ed5 g\u1ed3m doanh thu v\u00e0 chi ph\u00ed\u201d, b\u00e0 H\u1ea3i n\u00f3i v\u00e0 cho bi\u1ebft \u0111\u00e2y l\u00e0 nh\u1eefng n\u1ed9i dung s\u1ebd ti\u1ebfp t\u1ee5c \u0111\u01b0\u1ee3c c\u1ea3i ti\u1ebfn cho h\u1ed9 kinh doanh.<\/p>\n

Ngo\u00e0i c\u00e1c gi\u1ea3i ph\u00e1p tr\u00ean, c\u00e1c chuy\u00ean gia cho r\u1eb1ng c\u01a1 quan qu\u1ea3n l\u00fd n\u00ean \u00e1p d\u1ee5ng m\u1ed9t s\u1ed1 nguy\u00ean t\u1eafc khi tri\u1ec3n khai ch\u00ednh s\u00e1ch m\u1edbi, g\u1ed3m: Gi\u1ea3i th\u00edch hi\u1ec3u \u0111\u00fang, hi\u1ec3u r\u00f5; H\u1ed7 tr\u1ee3 th\u1ef1c hi\u1ec7n, ch\u01b0a x\u1eed ph\u1ea1t v\u1ed9i; Cung c\u1ea5p c\u00e1c c\u00f4ng c\u1ee5 \u0111\u01a1n gi\u1ea3n. \u0110\u1ed3ng th\u1eddi, l\u1eadp \u201c\u0110i\u1ec3m h\u1ed7 tr\u1ee3 di \u0111\u1ed9ng\u201d t\u1ea1i c\u00e1c ch\u1ee3 truy\u1ec1n th\u1ed1ng v\u00e0 trung t\u00e2m th\u01b0\u01a1ng m\u1ea1i, \u0111i k\u00e8m h\u1ed7 tr\u1ee3 v\u1ec1 t\u00e2m l\u00fd, t\u01b0 v\u1ea5n ph\u00e1p l\u00fd v\u00e0 k\u1ebf to\u00e1n \u0111\u01a1n gi\u1ea3n.<\/p>\n

\u201cNg\u00e0nh Thu\u1ebf ph\u1ea3i \u0111\u01b0a c\u00e1c c\u00e1c ch\u00ednh s\u00e1ch quy \u0111\u1ecbnh m\u1edbi v\u00e0o th\u1ef1c t\u1ebf \u0111\u1ec3 ng\u01b0\u1eddi d\u00e2n d\u1ec3 hi\u1ec3u, d\u1ec5 nh\u1edb, d\u1ec5 l\u00e0m, th\u1ea5y \u0111\u01a1n gi\u1ea3n, nhanh ch\u00f3ng v\u00e0 ti\u1ec7n l\u1ee3i\u201d, Lu\u1eadt s\u01b0 \u0110\u1ee9c nh\u1ea5n m\u1ea1nh.<\/em><\/h6>\n

\"\"<\/p>\n

Ch\u00ednh s\u00e1ch thu\u1ebf TNCN, \u00e1p d\u1ee5ng v\u1edbi ng\u01b0\u1eddi lao \u0111\u1ed9ng t\u1eeb ng\u00e0y 1-1-2026.<\/em><\/p>\n

V\u1edbi ng\u01b0\u1eddi lao \u0111\u1ed9ng, c\u01a1 quan qu\u1ea3n l\u00fd c\u00f3 th\u1ec3 h\u1ed7 tr\u1ee3 qua vi\u1ec7c t\u1ef1 \u0111\u1ed9ng c\u1eadp nh\u1eadt m\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh m\u1edbi tr\u00ean h\u1ec7 th\u1ed1ng qu\u1ea3n l\u00fd thu\u1ebf, b\u1ed5 sung t\u00ednh n\u0103ng \u201ct\u00ednh th\u1eed thu\u1ebf TNCN\u201d tr\u00ean eTax Mobile. \u0110\u1ed3ng th\u1eddi, t\u0103ng c\u01b0\u1eddng h\u1ed7 tr\u1ee3 ng\u01b0\u1eddi d\u00e2n 24\/7 trong giai \u0111o\u1ea1n cao \u0111i\u1ec3m quy\u1ebft to\u00e1n thu\u1ebf, \u0111\u1ec3 h\u1ecd t\u1ef1 quy\u1ebft to\u00e1n qua m\u1ea1ng.<\/p>\n

V\u1edbi nh\u1eadn \u0111\u1ecbnh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p (TNDN) s\u1ebd n\u1eb1m trong xu h\u01b0\u1edbng gi\u1ea3m – khi c\u00e1c qu\u1ed1c gia \u0111\u1ec1u nh\u1eadn th\u1ee9c \u0111\u01b0\u1ee3c vi\u1ec7c khuy\u1ebfn kh\u00edch doanh nghi\u1ec7p ph\u00e1t tri\u1ec3n, ThS \u0110inh Tu\u1ea5n Minh, chuy\u00ean gia kinh t\u1ebf, cho r\u1eb1ng thu\u1ebf TNCN c\u0169ng ph\u1ea3i gi\u1ea3m t\u01b0\u01a1ng \u1ee9ng. N\u1ebfu kh\u00f4ng, ng\u01b0\u1eddi ch\u1ee7 doanh nghi\u1ec7p s\u1ebd chuy\u1ec3n ph\u1ea7n chi ph\u00ed c\u1ee7a h\u1ecd v\u00e0o chi ph\u00ed c\u1ee7a doanh nghi\u1ec7p, nh\u1eb1m gi\u1ea3m ph\u1ea7n thu nh\u1eadp ph\u1ea3i \u0111\u00f3ng thu\u1ebf TNCN.<\/p>\n

C\u00f2n nh\u1eefng ng\u01b0\u1eddi lao \u0111\u1ed9ng c\u00f3 tr\u00ecnh \u0111\u1ed9 chuy\u00ean m\u00f4n cao s\u1ebd ch\u1ecbu \u1ea3nh h\u01b0\u1edfng t\u1eeb m\u1ee9c thu\u1ebf TNCN cao. \u201cH\u1ecd s\u1ebd c\u00f3 xu h\u01b0\u1edbng t\u00ecm ki\u1ebfm c\u00f4ng vi\u1ec7c t\u1ea1i m\u1ed9t qu\u1ed1c gia kh\u00e1c c\u00f3 m\u00f4i tr\u01b0\u1eddng l\u00e0m vi\u1ec7c t\u1ed1t h\u01a1n, m\u1ee9c thu\u1ebf TNCN th\u1ea5p h\u01a1n, do kh\u00f4ng th\u1ec3 \u2018l\u00e1ch\u2019 thu nh\u1eadp c\u1ee7a m\u00ecnh. Trong khi \u0111\u00e2y l\u00e0 nh\u1eefng nh\u00e2n t\u1ed1 quan tr\u1ecdng cho s\u1ef1 ph\u00e1t tri\u1ec3n c\u1ee7a m\u1ed9t qu\u1ed1c gia\u201d, \u00f4ng Minh l\u01b0u \u00fd.<\/p>\n

V\u00e2n Phong<\/strong><\/p>\n

————-<\/em><\/p>\n

Kinh t\u1ebf S\u00e0i G\u00f2n (xxx) ng\u00e0y 08-01-2026:<\/em><\/strong><\/p>\n

https:\/\/thesaigontimes.vn\/dieu-dong-lai-sau-buoc-chuyen-chinh-sach-thue\/<\/a><\/em><\/p>\n

(468\/1.581)<\/em>","protected":false},"excerpt":{"rendered":"

\u0110i\u1ec1u \u0111\u1ecdng l\u1ea1i sau \u2018b\u01b0\u1edbc chuy\u1ec3n\u2019 ch\u00ednh s\u00e1ch thu\u1ebf. (KTGS) – Nh\u1eefng chuy\u1ec3n \u0111\u1ed5i c\u0103n b\u1ea3n trong ph\u01b0\u01a1ng th\u1ee9c qu\u1ea3n l\u00fd thu\u1ebf gi\u00fap ng\u00e0nh thu\u1ebf v\u00e0 t\u00e0i ch\u00ednh Vi\u1ec7t Nam ti\u1ebfn g\u1ea7n h\u01a1n t\u1edbi c\u00e1c ti\u00eau chu\u1ea9n qu\u1ed1c t\u1ebf, nh\u01b0ng c\u0169ng \u0111\u1eb7t ra kh\u00f4ng \u00edt b\u0103n kho\u0103n v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf trong vi\u1ec7c ch\u1ea5p h\u00e0nh […]<\/p>\n","protected":false},"author":2,"featured_media":49510,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[17,26],"tags":[],"class_list":["post-49509","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-binh-luan-gop-y","category-legal-media"],"acf":[],"yoast_head":"\n4.237. \u0110i\u1ec1u \u0111\u1ecdng l\u1ea1i sau \u2018b\u01b0\u1edbc chuy\u1ec3n\u2019 ch\u00ednh s\u00e1ch thu\u1ebf. - ANVI Law Firm<\/title>\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=49509\" \/>\n<meta property=\"og:locale\" content=\"vi_VN\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"[:vi]4.237. \u0110i\u1ec1u \u0111\u1ecdng l\u1ea1i sau \u2018b\u01b0\u1edbc chuy\u1ec3n\u2019 ch\u00ednh s\u00e1ch thu\u1ebf.[:] - ANVI Law Firm\" \/>\n<meta property=\"og:description\" content=\"\u0110i\u1ec1u \u0111\u1ecdng l\u1ea1i sau \u2018b\u01b0\u1edbc chuy\u1ec3n\u2019 ch\u00ednh s\u00e1ch thu\u1ebf. 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