{"id":5214,"date":"2009-08-27T21:52:18","date_gmt":"2009-08-27T14:52:18","guid":{"rendered":"https:\/\/anvilaw.com\/vi\/?p=5214"},"modified":"2024-11-08T15:33:32","modified_gmt":"2024-11-08T08:33:32","slug":"109-nghi-dinh-khac-luat","status":"publish","type":"post","link":"https:\/\/anvilaw.com\/vi\/109-nghi-dinh-khac-luat\/","title":{"rendered":"109. Ngh\u1ecb \u0111\u1ecbnh kh\u00e1c lu\u1eadt!"},"content":{"rendered":"

Ngh\u1ecb \u0111\u1ecbnh kh\u00e1c lu\u1eadt!<\/span><\/h4>\n
(KTSG) – Sau n\u1eeda n\u0103m \u0111\u01b0\u1ee3c mi\u1ec5n gi\u1ea3m, t\u1eeb th\u00e1ng 7-2009 vi\u1ec7c n\u1ed9p thu\u1ebf thu nh\u1eadp c\u1ee7a c\u00e1 nh\u00e2n b\u1eaft \u0111\u1ea7u \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n n\u0103m 2007. Th\u1ebf nh\u01b0ng so v\u1edbi lu\u1eadt, v\u0103n b\u1ea3n d\u01b0\u1edbi lu\u1eadt l\u1ea1i h\u01b0\u1edbng d\u1eabn kh\u00e1c.<\/strong><\/h5>\n

Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n cho ph\u00e9p mi\u1ec5n tr\u1eeb gia c\u1ea3nh tr\u01b0\u1edbc khi t\u00ednh thu\u1ebf thu nh\u1eadp \u0111\u1ed1i v\u1edbi c\u1ea3 b\u1ea3n th\u00e2n ng\u01b0\u1eddi n\u1ed9p thu\u1ebf v\u00e0 nh\u1eefng ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c. M\u1eb7c d\u00f9 c\u00f2n nhi\u1ec1u \u00fd ki\u1ebfn cho r\u1eb1ng m\u1ee9c kh\u1ea5u tr\u1eeb l\u00e0 th\u1ea5p, nh\u01b0ng m\u1ee9c mi\u1ec5n tr\u1eeb \u0111\u00e3 \u0111\u01b0\u1ee3c ghi nh\u1eadn trong lu\u1eadt v\u00e0 c\u00f3 hi\u1ec7u l\u1ef1c. B\u1ea3n th\u00e2n ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c gi\u1ea3m tr\u1eeb 4 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng (48 tri\u1ec7u \u0111\u1ed3ng\/n\u0103m).<\/p>\n

Vi\u1ec7c gi\u1ea3m tr\u1eeb gia c\u1ea3nh cho ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf l\u00e0 \u0111i\u1ec3m m\u1edbi c\u1ee7a Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n. \u0110i\u1ec1u 19 c\u1ee7a lu\u1eadt quy \u0111\u1ecbnh r\u00f5: M\u1ed7i ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c \u0111\u01b0\u1ee3c gi\u1ea3m tr\u1eeb 1,6 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng (19,2 tri\u1ec7u \u0111\u1ed3ng\/n\u0103m). Tuy nhi\u00ean \u0111i\u1ec3m ti\u1ebfn b\u1ed9 nh\u1ea5t c\u1ee7a lu\u1eadt \u0111\u00e3 b\u1ecb \u201cgi\u1ea3m tr\u1eeb\u201d \u0111\u00e1ng k\u1ec3 trong Ngh\u1ecb \u0111\u1ecbnh quy \u0111\u1ecbnh chi ti\u1ebft thi h\u00e0nh lu\u1eadt s\u1ed1 100\/2008\/N\u0110-CP.<\/p>\n

Theo \u0111i\u1ec1u 12 c\u1ee7a ngh\u1ecb \u0111\u1ecbnh n\u00e0y, n\u1ebfu ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c c\u00f3 m\u1ee9c thu nh\u1eadp t\u1eeb t\u1ea5t c\u1ea3 c\u00e1c ngu\u1ed3n nh\u01b0 l\u01b0\u01a1ng h\u01b0u, tr\u1ee3 c\u1ea5p, bu\u00f4n b\u00e1n l\u1eb7t v\u1eb7t, l\u00e0m ru\u1ed9ng… m\u00e0 m\u1ee9c thu nh\u1eadp b\u00ecnh qu\u00e2n t\u1eeb 500.000 \u0111\u1ed3ng\/th\u00e1ng (6 tri\u1ec7u \u0111\u1ed3ng\/n\u0103m) tr\u1edf l\u00ean, th\u00ec s\u1ebd kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh l\u00e0 ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c n\u1eefa. \u0110i\u1ec1u \u0111\u00f3 c\u00f3 ngh\u0129a l\u00e0, n\u1ebfu m\u1ed9t ng\u01b0\u1eddi thu\u1ed9c di\u1ec7n n\u1ed9p thu\u1ebf k\u00e8m theo m\u1ed9t ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c, th\u00ec thu nh\u1eadp c\u1ee7a hai ng\u01b0\u1eddi tr\u00ean 5,6 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng m\u1edbi ph\u1ea3i n\u1ed9p thu\u1ebf theo Qu\u1ed1c h\u1ed9i.<\/p>\n

Nh\u01b0ng c\u0169ng hai ng\u01b0\u1eddi \u1ea5y, ch\u1ec9 c\u00f3 thu nh\u1eadp tr\u00ean 4,5 tri\u1ec7u \u0111\u1ed3ng \u0111\u00e3 ph\u1ea3i n\u1ed9p thu\u1ebf thu nh\u1eadp theo h\u01b0\u1edbng d\u1eabn c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh Ch\u00ednh ph\u1ee7. Nh\u01b0 v\u1eady, r\u00f5 r\u00e0ng l\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng ph\u1ee5 thu\u1ed9c, nh\u01b0ng ph\u00e1p lu\u1eadt l\u1ea1i \u201cbu\u1ed9c\u201d ph\u1ea3i l\u00e0 \u0111\u1ed9c l\u1eadp. T\u00ednh c\u00f4ng b\u1eb1ng m\u00e0 lu\u1eadt h\u01b0\u1edbng t\u1edbi s\u1ebd b\u1ecb gi\u1ea3m \u0111i \u0111\u00e1ng k\u1ec3 khi nh\u1eefng ng\u01b0\u1eddi c\u00f3 thu nh\u1eadp th\u1ea5p h\u01a1n c\u1ea3 m\u1ee9c l\u01b0\u01a1ng t\u1ed1i thi\u1ec3u m\u00e0 l\u1ea1i kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh l\u00e0 ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c.<\/p>\n

Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n c\u0169ng cho mi\u1ec5n thu\u1ebf kh\u00e1 r\u1ed9ng r\u00e3i \u0111\u1ed1i v\u1edbi 14 lo\u1ea1i thu nh\u1eadp, nh\u01b0 thu nh\u1eadp t\u1eeb b\u00e1n, nh\u1eadn th\u1eeba k\u1ebf, qu\u00e0 t\u1eb7ng l\u00e0 b\u1ea5t \u0111\u1ed9ng s\u1ea3n gi\u1eefa v\u1ee3 v\u1edbi ch\u1ed3ng; gi\u1eefa cha, m\u1eb9 v\u1edbi con; gi\u1eefa \u00f4ng, b\u00e0 v\u1edbi ch\u00e1u v\u00e0 gi\u1eefa anh, ch\u1ecb, em ru\u1ed9t v\u1edbi nhau; thu nh\u1eadp t\u1eeb b\u00e1n m\u1ed9t t\u00e0i s\u1ea3n l\u00e0 nh\u00e0 \u0111\u1ea5t \u1edf duy nh\u1ea5t; thu nh\u1eadp t\u1eeb ti\u1ec1n g\u1eedi ti\u1ebft ki\u1ec7m, ti\u1ec1n ki\u1ec1u h\u1ed1i…<\/p>\n

Lu\u1eadt c\u0169ng cho ph\u00e9p gi\u1ea3m tr\u1eeb gia c\u1ea3nh \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c m\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ed9p thu\u1ebf c\u00f3 tr\u00e1ch nhi\u1ec7m nu\u00f4i d\u01b0\u1ee1ng l\u00e0 con ch\u01b0a th\u00e0nh ni\u00ean; con b\u1ecb t\u00e0n t\u1eadt, kh\u00f4ng c\u00f3 kh\u1ea3 n\u0103ng lao \u0111\u1ed9ng. R\u1ed3i nh\u00e2n \u0111\u1ea1o h\u01a1n n\u1eefa l\u00e0 c\u00f2n cho ph\u00e9p kh\u1ea5u tr\u1eeb v\u00e0o thu nh\u1eadp tr\u01b0\u1edbc khi t\u00ednh thu\u1ebf \u0111\u1ed1i v\u1edbi c\u1ea3 nh\u1eefng kho\u1ea3n \u0111\u00f3ng g\u00f3p cho c\u00e1c c\u01a1 s\u1edf ch\u0103m s\u00f3c, nu\u00f4i d\u01b0\u1ee1ng tr\u1ebb em c\u00f3 ho\u00e0n c\u1ea3nh \u0111\u1eb7c bi\u1ec7t, ng\u01b0\u1eddi t\u00e0n t\u1eadt, ng\u01b0\u1eddi gi\u00e0 kh\u00f4ng n\u01a1i n\u01b0\u01a1ng t\u1ef1a v\u00e0 \u0111\u00f3ng g\u00f3p cho c\u00e1c qu\u1ef9 t\u1eeb thi\u1ec7n, qu\u1ef9 nh\u00e2n \u0111\u1ea1o, qu\u1ef9 khuy\u1ebfn h\u1ecdc.<\/p>\n

Tuy nhi\u00ean, \u0111\u1ec3 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu nh\u1eadp \u0111\u1ed1i v\u1edbi ch\u00ednh nh\u1eefng \u0111\u1ed1i t\u01b0\u1ee3ng ru\u1ed9t th\u1ecbt, th\u00e2n thi\u1ebft c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf, th\u00ec l\u1ea1i ph\u1ea3i \u0111\u00e1p \u1ee9ng \u0111\u01b0\u1ee3c nh\u1eefng \u0111i\u1ec1u ki\u1ec7n r\u1ea5t kh\u1eaft khe th\u00ec m\u1edbi \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb. Nh\u1eefng \u0111i\u1ec1u ki\u1ec7n \u0111\u00f3 l\u00e0 v\u1ee3, ch\u1ed3ng nh\u01b0ng ph\u1ea3i kh\u00f4ng c\u00f3 kh\u1ea3 n\u0103ng lao \u0111\u1ed9ng; l\u00e0 b\u1ed1, m\u1eb9 nh\u01b0ng \u0111\u00e3 h\u1ebft tu\u1ed5i lao \u0111\u1ed9ng ho\u1eb7c kh\u00f4ng c\u00f3 kh\u1ea3 n\u0103ng lao \u0111\u1ed9ng; l\u00e0 nh\u1eefng ng\u01b0\u1eddi kh\u00e1c kh\u00f4ng n\u01a1i n\u01b0\u01a1ng t\u1ef1a. \u0110i\u1ec1u ki\u1ec7n \u0111\u1ed3ng th\u1eddi n\u1eefa k\u00e8m theo l\u00e0 t\u1ea5t c\u1ea3 nh\u1eefng ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c n\u00e0y ph\u1ea3i kh\u00f4ng c\u00f3 thu nh\u1eadp g\u00ec ho\u1eb7c tuy c\u00f3 thu nh\u1eadp, nh\u01b0ng kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 m\u1ee9c quy \u0111\u1ecbnh.<\/p>\n

S\u1ebd ch\u1eb3ng c\u00f3 g\u00ec \u0111\u1ec3 n\u00f3i, n\u1ebfu m\u1ee9c thu nh\u1eadp c\u1ee7a nh\u1eefng ng\u01b0\u1eddi n\u00e0y \u0111\u1ea1t m\u1ee9c 1,6 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean. Nh\u01b0ng ngh\u1ecb \u0111\u1ecbnh v\u00e0 th\u00f4ng t\u01b0 h\u01b0\u1edbng d\u1eabn lu\u1eadt l\u1ea1i \u0111\u1eb7t ra m\u1ee9c thu nh\u1eadp kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 500.000 \u0111\u1ed3ng\/th\u00e1ng trong m\u1ecdi tr\u01b0\u1eddng h\u1ee3p. Nh\u01b0 v\u1eady, d\u00f9 h\u1ecd c\u00f3 th\u1ef1c s\u1ef1 s\u1ed1ng ph\u1ee5 thu\u1ed9c v\u00e0o \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ed9p thu\u1ebf, th\u00ec c\u0169ng s\u1ebd kh\u00f4ng \u0111\u01b0\u1ee3c ph\u00e9p \u0111\u01b0a v\u00e0o di\u1ec7n ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c theo lu\u1eadt \u0111\u1ec3 t\u00ednh kh\u1ea5u tr\u1eeb thu nh\u1eadp tr\u01b0\u1edbc khi n\u1ed9p thu\u1ebf.<\/p>\n

Th\u1ebf l\u00e0, d\u00f9 v\u1ee3 ch\u1ed3ng, b\u1ed1 m\u1eb9 kh\u00f4ng c\u00f3 m\u1ed9t \u0111\u1ed3ng thu nh\u1eadp n\u00e0o, th\u00ec v\u1eabn kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh l\u00e0 ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c, n\u1ebfu nh\u01b0 h\u1ecd v\u1eabn ch\u01b0a \u0111\u1ee7 60 tu\u1ed5i (\u0111\u1ed1i v\u1edbi nam) ho\u1eb7c 55 tu\u1ed5i (\u0111\u1ed1i v\u1edbi n\u1eef). R\u1ed3i con c\u00e1i, v\u1ee3 ch\u1ed3ng, b\u1ed1 m\u1eb9, \u00f4ng b\u00e0, d\u00f9 l\u00e0 ng\u01b0\u1eddi t\u00e0n t\u1eadt hay kh\u00f4ng c\u00f3 kh\u1ea3 n\u0103ng lao \u0111\u1ed9ng, th\u00ec c\u0169ng kh\u00f4ng \u0111\u01b0\u1ee3c xem l\u00e0 ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c, n\u1ebfu nh\u01b0 h\u1ecd c\u00f3 b\u1ea5t k\u1ef3 kho\u1ea3n thu nh\u1eadp n\u00e0o b\u00ecnh qu\u00e2n t\u1eeb 500.000 \u0111\u1ed3ng\/th\u00e1ng tr\u1edf l\u00ean.<\/p>\n

Ngo\u00e0i ra, d\u00f9 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf tr\u00ean th\u1ef1c t\u1ebf c\u00f3 nu\u00f4i d\u01b0\u1ee1ng nh\u1eefng ng\u01b0\u1eddi ru\u1ed9t th\u1ecbt nh\u01b0 anh ch\u1ecb, \u00f4ng b\u00e0, c\u00f4 d\u00ec ch\u00fa b\u00e1c, ch\u00e1u, nh\u01b0ng c\u0169ng kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh l\u00e0 ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c n\u1ebfu nh\u01b0 kh\u00f4ng \u201ctr\u1ef1c ti\u1ebfp nu\u00f4i d\u01b0\u1ee1ng\u201d.<\/p>\n

\u0110i\u1ec1u \u0111\u00f3 l\u00e0 kh\u00f4ng h\u1ee3p l\u00fd v\u00e0 kh\u00f4ng th\u1ef1c t\u1ebf, \u0111\u1eb7c bi\u1ec7t l\u00e0 \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p m\u1ed9t ng\u01b0\u1eddi ph\u1ea3i nu\u00f4i d\u01b0\u1ee1ng nhi\u1ec1u ng\u01b0\u1eddi thu\u1ed9c d\u1ea1ng n\u00e0y. Th\u1eadt l\u00e0 kh\u00f4ng c\u00f4ng b\u1eb1ng khi m\u00e0 ph\u00e1p lu\u1eadt thu\u1ebf thu nh\u1eadp khuy\u1ebfn kh\u00edch vi\u1ec7c \u0111\u00f3ng g\u00f3p nu\u00f4i d\u01b0\u1ee1ng gi\u00fap \u0111\u1ee1 ng\u01b0\u1eddi xa l\u1ea1 b\u00ean ngo\u00e0i x\u00e3 h\u1ed9i, trong khi ch\u00ednh ng\u01b0\u1eddi nh\u00e0 ru\u1ed9t th\u1ecbt th\u00ec l\u1ea1i ph\u1ea3i b\u1ecf qua<\/p>\n

\u0110\u0103ng l\u1ea1i:<\/strong><\/h5>\n
    \n
  1. http:\/\/tintuc.vibonline.com.vn\/Home\/xdpl\/2009\/08\/4979.aspx<\/a><\/li>\n
  2. http:\/\/www.veer.vn\/News\/8427\/nghi-dinh-khac-luat.aspx<\/a><\/li>\n<\/ol>\n

    \u00a0<\/em><\/p>\n

    B\u1ea3n g\u1ed1c:<\/em><\/strong><\/h4>\n

    \u0110\u01af\u1ee2C NU\u1ed0I NG\u01af\u1edcI XA, NG\u01af\u1edcI NH\u00c0 PH\u1ea2I B\u1ece!<\/strong><\/h4>\n

    \u00a0<\/strong>Sau n\u1eeda n\u0103m \u0111\u01b0\u1ee3c mi\u1ec5n gi\u1ea3m, t\u1eeb th\u00e1ng 7-2009 vi\u1ec7c n\u1ed9p thu\u1ebf thu nh\u1eadp c\u1ee7a c\u00e1 nh\u00e2n b\u1eaft \u0111\u1ea7u \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n n\u0103m 2007. Ng\u01b0\u1eddi ta kh\u00f4ng kh\u1ecfi gi\u1eadt m\u00ecnh, v\u00ec hi\u1ec3u theo Lu\u1eadt th\u00ec l\u00e0 m\u1ed9t \u0111\u1eb1ng, nh\u01b0ng theo v\u0103n b\u1ea3n d\u01b0\u1edbi lu\u1eadt l\u1ea1i th\u00e0nh m\u1ed9t n\u1ebbo.<\/p>\n

    Lu\u1eadt gi\u1ea3m tr\u1eeb 3, Ngh\u1ecb \u0111\u1ecbnh ch\u1ec9 l\u00e0 1<\/strong><\/h5>\n

    Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n cho ph\u00e9p mi\u1ec5n tr\u1eeb gia c\u1ea3nh tr\u01b0\u1edbc khi t\u00ednh thu\u1ebf thu nh\u1eadp \u0111\u1ed1i v\u1edbi c\u1ea3 b\u1ea3n th\u00e2n ng\u01b0\u1eddi n\u1ed9p thu\u1ebf v\u00e0 nh\u1eefng ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c. M\u1eb7c d\u00f9 c\u00f2n nhi\u1ec1u \u00fd ki\u1ebfn cho r\u1eb1ng m\u1ee9c kh\u1ea5u tr\u1eeb l\u00e0 th\u1ea5p, nh\u01b0ng m\u1ee9c mi\u1ec5n tr\u1eeb \u0111\u00e3 \u0111\u01b0\u1ee3c ghi nh\u1eadn trong Lu\u1eadt v\u00e0 c\u00f3 hi\u1ec7u l\u1ef1c. B\u1ea3n th\u00e2n ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c gi\u1ea3m tr\u1eeb 4 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng (48 tri\u1ec7u \u0111\u1ed3ng\/n\u0103m). Vi\u1ec7c gi\u1ea3m tr\u1eeb n\u00e0y, v\u1ec1 b\u1ea3n ch\u1ea5t kh\u00f4ng kh\u00e1c g\u00ec c\u00e1ch t\u00ednh thu\u1ebf \u0111\u1ed1i v\u1edbi thu nh\u1eadp cao tr\u01b0\u1edbc tr\u01b0\u1edbc \u0111\u00e2y l\u00e0 m\u1ee9c kh\u1edfi \u0111i\u1ec3m n\u1ed9p thu\u1ebf tr\u00ean 5 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng (t\u01b0\u01a1ng \u0111\u01b0\u01a1ng v\u1edbi vi\u1ec7c \u0111\u01b0\u1ee3c gi\u1ea3m tr\u1eeb 5 tri\u1ec7u \u0111\u1ed3ng).<\/p>\n

    Ch\u1ec9 c\u00f3 vi\u1ec7c gi\u1ea3m tr\u1eeb gia c\u1ea3nh cho ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf m\u1edbi l\u00e0 \u0111i\u1ec3m kh\u00e1c bi\u1ec7t c\u1ee7a Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n. \u0110i\u1ec1u 19 c\u1ee7a Lu\u1eadt quy \u0111\u1ecbnh r\u00f5: M\u1ed7i ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c \u0111\u01b0\u1ee3c gi\u1ea3m tr\u1eeb 1,6 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng (19,2 tri\u1ec7u \u0111\u1ed3ng\/n\u0103m). Tuy nhi\u00ean \u0111i\u1ec3m ti\u1ebfn b\u1ed9 nh\u1ea5t c\u1ee7a Lu\u1eadt \u0111\u00e3 b\u1ecb \u201cgi\u1ea3m tr\u1eeb\u201d \u0111\u00e1ng k\u1ec3 trong Ngh\u1ecb \u0111\u1ecbnh quy \u0111\u1ecbnh chi ti\u1ebft thi h\u00e0nh Lu\u1eadt s\u1ed1 100\/2008\/N\u0110-CP. Theo \u0110i\u1ec1u 12 c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh n\u00e0y, n\u1ebfu ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c c\u00f3 m\u1ee9c thu nh\u1eadp t\u1eeb t\u1ea5t c\u1ea3 c\u00e1c ngu\u1ed3n nh\u01b0 l\u01b0\u01a1ng h\u01b0u, tr\u1ee3 c\u1ea5p, bu\u00f4n b\u00e1n l\u1eb7t v\u1eb7t, l\u00e0m ru\u1ed9ng,\u2026 m\u00e0 m\u1ee9c thu nh\u1eadp b\u00ecnh qu\u00e2n t\u1eeb 500.000 \u0111\u1ed3ng\/th\u00e1ng (6 tri\u1ec7u \u0111\u1ed3ng\/n\u0103m) tr\u1edf l\u00ean, th\u00ec s\u1ebd kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh l\u00e0 ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c n\u1eefa. Nh\u01b0 v\u1eady, th\u00ec m\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh 1,6 tri\u1ec7u \u0111\u1ed3ng theo Lu\u1eadt \u0111\u00e3 b\u1ecb h\u1ea1 xu\u1ed1ng ch\u1ec9 c\u00f2n g\u1ea7n m\u1ed9t ph\u1ea7n ba trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p n\u00e0y. \u0110i\u1ec1u \u0111\u00f3 c\u00f3 ngh\u0129a l\u00e0, n\u1ebfu m\u1ed9t ng\u01b0\u1eddi thu\u1ed9c di\u1ec7n n\u1ed9p thu\u1ebf k\u00e8m theo m\u1ed9t ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c, th\u00ec thu nh\u1eadp c\u1ee7a hai ng\u01b0\u1eddi tr\u00ean 5,6 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng m\u1edbi ph\u1ea3i n\u1ed9p thu\u1ebf theo Qu\u1ed1c h\u1ed9i. Nh\u01b0ng c\u0169ng hai ng\u01b0\u1eddi \u1ea5y, ch\u1ec9 c\u00f3 thu nh\u1eadp tr\u00ean 4,5 tri\u1ec7u \u0111\u1ed3ng \u0111\u00e3 ph\u1ea3i n\u1ed9p thu\u1ebf thu nh\u1eadp theo Ch\u00ednh ph\u1ee7. Nh\u01b0 v\u1eady, r\u00f5 r\u00e0ng l\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng ph\u1ee5 thu\u1ed9c, nh\u01b0ng ph\u00e1p lu\u1eadt l\u1ea1i \u201cbu\u1ed9c\u201d ph\u1ea3i l\u00e0 \u0111\u1ed9c l\u1eadp. T\u00ednh c\u00f4ng b\u1eb1ng m\u00e0 Lu\u1eadt h\u01b0\u1edbng t\u1edbi s\u1ebd b\u1ecb gi\u1ea3m \u0111i \u0111\u00e1ng k\u1ec3 khi nh\u1eefng ng\u01b0\u1eddi c\u00f3 thu nh\u1eadp th\u1ea5p h\u01a1n c\u1ea3 m\u1ee9c l\u01b0\u01a1ng t\u1ed1i thi\u1ec3u m\u00e0 l\u1ea1i kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh l\u00e0 ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c.<\/p>\n

    Lu\u1eadt cho mi\u1ec5n gi\u1ea3m, h\u01b0\u1edbng d\u1eabn n\u00f3i kh\u00f4ng <\/strong><\/h5>\n

    Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n c\u0169ng cho mi\u1ec5n thu\u1ebf kh\u00e1 r\u1ed9ng r\u00e3i \u0111\u1ed1i v\u1edbi 14 lo\u1ea1i thu nh\u1eadp, nh\u01b0 thu nh\u1eadp t\u1eeb b\u00e1n, nh\u1eadn th\u1eeba k\u1ebf, qu\u00e0 t\u1eb7ng l\u00e0 b\u1ea5t \u0111\u1ed9ng s\u1ea3n gi\u1eefa v\u1ee3 v\u1edbi ch\u1ed3ng; gi\u1eefa cha, m\u1eb9 v\u1edbi con; gi\u1eefa \u00f4ng, b\u00e0 v\u1edbi ch\u00e1u v\u00e0 gi\u1eefa anh, ch\u1ecb, em ru\u1ed9t v\u1edbi nhau; thu nh\u1eadp t\u1eeb b\u00e1n m\u1ed9t t\u00e0i s\u1ea3n l\u00e0 nh\u00e0 \u0111\u1ea5t \u1edf duy nh\u1ea5t; thu nh\u1eadp t\u1eeb ti\u1ec1n g\u1eedi ti\u1ebft ki\u1ec7m, ti\u1ec1n ki\u1ec1u h\u1ed1i;\u2026 Lu\u1eadt c\u0169ng cho ph\u00e9p gi\u1ea3m tr\u1eeb gia c\u1ea3nh \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c m\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ed9p thu\u1ebf c\u00f3 tr\u00e1ch nhi\u1ec7m nu\u00f4i d\u01b0\u1ee1ng l\u00e0 con ch\u01b0a th\u00e0nh ni\u00ean; con b\u1ecb t\u00e0n t\u1eadt, kh\u00f4ng c\u00f3 kh\u1ea3 n\u0103ng lao \u0111\u1ed9ng. R\u1ed3i nh\u00e2n \u0111\u1ea1o h\u01a1n n\u1eefa l\u00e0 c\u00f2n cho ph\u00e9p kh\u1ea5u tr\u1eeb v\u00e0o thu nh\u1eadp tr\u01b0\u1edbc khi t\u00ednh thu\u1ebf \u0111\u1ed1i v\u1edbi c\u1ea3 nh\u1eefng kho\u1ea3n \u0111\u00f3ng g\u00f3p cho c\u00e1c c\u01a1 s\u1edf ch\u0103m s\u00f3c, nu\u00f4i d\u01b0\u1ee1ng tr\u1ebb em c\u00f3 ho\u00e0n c\u1ea3nh \u0111\u1eb7c bi\u1ec7t kh\u00f3 kh\u0103n, ng\u01b0\u1eddi t\u00e0n t\u1eadt, ng\u01b0\u1eddi gi\u00e0 kh\u00f4ng n\u01a1i n\u01b0\u01a1ng t\u1ef1a v\u00e0 \u0111\u00f3ng g\u00f3p cho c\u00e1c qu\u1ef9 t\u1eeb thi\u1ec7n, qu\u1ef9 nh\u00e2n \u0111\u1ea1o, qu\u1ef9 khuy\u1ebfn h\u1ecdc.<\/p>\n

    Tuy nhi\u00ean, \u0111\u1ec3 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu nh\u1eadp \u0111\u1ed1i v\u1edbi ch\u00ednh nh\u1eefng \u0111\u1ed1i t\u01b0\u1ee3ng ru\u1ed9t th\u1ecbt, th\u00e2n thi\u1ebft c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf, th\u00ec l\u1ea1i ph\u1ea3i \u0111\u00e1p \u1ee9ng \u0111\u01b0\u1ee3c nh\u1eefng \u0111i\u1ec1u ki\u1ec7n r\u1ea5t kh\u1eaft khe th\u00ec m\u1edbi \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb. Nh\u1eefng \u0111i\u1ec1u ki\u1ec7n \u0111\u00f3 l\u00e0 v\u1ee3, ch\u1ed3ng nh\u01b0ng ph\u1ea3i kh\u00f4ng c\u00f3 kh\u1ea3 n\u0103ng lao \u0111\u1ed9ng; l\u00e0 b\u1ed1, m\u1eb9 nh\u01b0ng \u0111\u00e3 h\u1ebft tu\u1ed5i lao \u0111\u1ed9ng ho\u1eb7c kh\u00f4ng c\u00f3 kh\u1ea3 n\u0103ng lao \u0111\u1ed9ng; l\u00e0 nh\u1eefng ng\u01b0\u1eddi kh\u00e1c kh\u00f4ng n\u01a1i n\u01b0\u01a1ng t\u1ef1a. \u0110i\u1ec1u ki\u1ec7n \u0111\u1ed3ng th\u1eddi n\u1eefa k\u00e8m theo l\u00e0 t\u1ea5t c\u1ea3 nh\u1eefng ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c n\u00e0y ph\u1ea3i kh\u00f4ng c\u00f3 thu nh\u1eadp g\u00ec ho\u1eb7c tuy c\u00f3 thu nh\u1eadp, nh\u01b0ng kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 m\u1ee9c quy \u0111\u1ecbnh. S\u1ebd ch\u1eb3ng c\u00f3 g\u00ec \u0111\u1ec3 n\u00f3i, n\u1ebfu m\u1ee9c thu nh\u1eadp c\u1ee7a nh\u1eefng ng\u01b0\u1eddi n\u00e0y \u0111\u1ea1t m\u1ee9c 1,6 ti\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean. Nh\u01b0ng Ngh\u1ecb \u0111\u1ecbnh v\u00e0 Th\u00f4ng t\u01b0 h\u01b0\u1edbng d\u1eabn Lu\u1eadt l\u1ea1i \u0111\u1eb7t ra m\u1ee9c thu nh\u1eadp kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 500.000 \u0111\u1ed3ng\/th\u00e1ng trong m\u1ecdi tr\u01b0\u1eddng h\u1ee3p. Nh\u01b0 v\u1eady, d\u00f9 h\u1ecd c\u00f3 th\u1ef1c s\u1ef1 s\u1ed1ng ph\u1ee5 thu\u1ed9c v\u00e0o \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ed9p thu\u1ebf, th\u00ec c\u0169ng s\u1ebd kh\u00f4ng \u0111\u01b0\u1ee3c ph\u00e9p \u0111\u01b0a v\u00e0o di\u1ec7n ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c theo Lu\u1eadt \u0111\u1ec3 t\u00ednh kh\u1ea5u tr\u1eeb thu nh\u1eadp tr\u01b0\u1edbc khi n\u1ed9p thu\u1ebf. Th\u1ebf l\u00e0, d\u00f9 v\u1ee3 ch\u1ed3ng, b\u1ed1 m\u1eb9 kh\u00f4ng c\u00f3 m\u1ed9t \u0111\u1ed3ng thu nh\u1eadp n\u00e0o, th\u00ec v\u1eabn kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh l\u00e0 ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c, n\u1ebfu nh\u01b0 h\u1ecd v\u1eabn ch\u01b0a \u0111\u1ee7 60 tu\u1ed5i (\u0111\u1ed1i v\u1edbi nam) ho\u1eb7c 55 tu\u1ed5i (\u0111\u1ed1i v\u1edbi n\u1eef). R\u1ed3i con c\u00e1i, v\u1ee3 ch\u1ed3ng, b\u1ed1 m\u1eb9, \u00f4ng b\u00e0, d\u00f9 l\u00e0 ng\u01b0\u1eddi t\u00e0n t\u1eadt hay kh\u00f4ng c\u00f3 kh\u1ea3 n\u0103ng lao \u0111\u1ed9ng, th\u00ec c\u0169ng kh\u00f4ng \u0111\u01b0\u1ee3c xem l\u1ea3 ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c, n\u1ebfu nh\u01b0 h\u1ecd c\u00f3 b\u1ea5t k\u1ef3 kho\u1ea3n thu nh\u1eadp n\u00e0o b\u00ecnh qu\u00e2n t\u1eeb 500.000 \u0111\u1ed3ng\/th\u00e1ng tr\u1edf l\u00ean.<\/p>\n

    Ngo\u00e0i ra, d\u00f9 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf tr\u00ean th\u1ef1c t\u1ebf c\u00f3 nu\u00f4i d\u01b0\u1ee1ng nh\u1eefng ng\u01b0\u1eddi ru\u1ed9t th\u1ecbt nh\u01b0 anh ch\u1ecb, \u00f4ng b\u00e0, c\u00f4 d\u00ec ch\u00fa b\u00e1c, ch\u00e1u, nh\u01b0ng c\u0169ng kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh l\u00e0 ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c n\u1ebfu nh\u01b0 kh\u00f4ng \u201ctr\u1ef1c ti\u1ebfp nu\u00f4i d\u01b0\u1ee1ng\u201d.<\/p>\n

    \u0110i\u1ec1u \u0111\u00f3 l\u00e0 kh\u00f4ng h\u1ee3p l\u00fd v\u00e0 kh\u00f4ng th\u1ef1c t\u1ebf, \u0111\u1eb7c bi\u1ec7t l\u00e0 \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p m\u1ed9t ng\u01b0\u1eddi ph\u1ea3i nu\u00f4i d\u01b0\u1ee1ng nhi\u1ec1u ng\u01b0\u1eddi thu\u1ed9c d\u1ea1ng n\u00e0y. Th\u1eadt l\u00e0 kh\u00f4ng c\u00f4ng b\u1eb1ng khi m\u00e0 ph\u00e1p lu\u1eadt thu\u1ebf thu nh\u1eadp khuy\u1ebfn kh\u00edch vi\u1ec7c \u0111\u00f3ng g\u00f3p nu\u00f4i d\u01b0\u1ee1ng gi\u00fap \u0111\u1ee1 ng\u01b0\u1eddi xa l\u1ea1 b\u00ean ngo\u00e0i x\u00e3 h\u1ed9i, trong khi ch\u00ednh ng\u01b0\u1eddi nh\u00e0 ru\u1ed9t th\u1ecbt th\u00ec l\u1ea1i ph\u1ea3i b\u1ecf qua.<\/p>\n

    Lu\u1eadt s\u01b0<\/span><\/a> Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c<\/a>,<\/a> Gi\u00e1m \u0111\u1ed1c C\u00f4ng ty Lu\u1eadt<\/a> ANVI<\/a>, Tr\u1ecdng t\u00e0i vi\u00ean VIAC.\u00a0<\/strong><\/p>\n

    ——-<\/p>\n

    B\u00e0i vi\u1ebft \u0111\u0103ng tr\u00ean Chuy\u00ean m\u1ee5c T\u00e0i ch\u00ednh – Ch\u1ee9ng kho\u00e1n, Th\u1eddi b\u00e1o Kinh t\u1ebf S\u00e0i G\u00f2n s\u1ed1 36\/27-8-2009:\u00a0 <\/strong><\/p>\n

    (T\u00ean g\u1ed1c: \u0110\u01b0\u1ee3c nu\u00f4i ng\u01b0\u1eddi xa, ng\u01b0\u1eddi nh\u00e0 ph\u1ea3i b\u1ecf!)","protected":false},"excerpt":{"rendered":"

    Ngh\u1ecb \u0111\u1ecbnh kh\u00e1c lu\u1eadt! (KTSG) – Sau n\u1eeda n\u0103m \u0111\u01b0\u1ee3c mi\u1ec5n gi\u1ea3m, t\u1eeb th\u00e1ng 7-2009 vi\u1ec7c n\u1ed9p thu\u1ebf thu nh\u1eadp c\u1ee7a c\u00e1 nh\u00e2n b\u1eaft \u0111\u1ea7u \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n n\u0103m 2007. Th\u1ebf nh\u01b0ng so v\u1edbi lu\u1eadt, v\u0103n b\u1ea3n d\u01b0\u1edbi lu\u1eadt l\u1ea1i h\u01b0\u1edbng d\u1eabn kh\u00e1c. Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 […]<\/p>\n","protected":false},"author":7,"featured_media":5215,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[14,26],"tags":[38],"class_list":["post-5214","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-nghien-cuu-bao-chi","category-legal-media","tag-luat-su-thue"],"acf":[],"yoast_head":"\n109. Ngh\u1ecb \u0111\u1ecbnh kh\u00e1c lu\u1eadt! - ANVI Law Firm<\/title>\n<meta name=\"description\" content=\"Ngh\u1ecb \u0111\u1ecbnh kh\u00e1c lu\u1eadt! Thu\u1ebf TNCN \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo Lu\u1eadt TNCN n\u0103m 2007. Th\u1ebf nh\u01b0ng so v\u1edbi lu\u1eadt, v\u0103n b\u1ea3n d\u01b0\u1edbi lu\u1eadt l\u1ea1i h\u01b0\u1edbng d\u1eabn kh\u00e1c...?\" \/>\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\/en\/109-nghi-dinh-khac-luat\/\" \/>\n<meta property=\"og:locale\" content=\"vi_VN\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"[:vi]109. Ngh\u1ecb \u0111\u1ecbnh kh\u00e1c lu\u1eadt![:] - ANVI Law Firm\" \/>\n<meta property=\"og:description\" content=\"Ngh\u1ecb \u0111\u1ecbnh kh\u00e1c lu\u1eadt! Thu\u1ebf TNCN \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo Lu\u1eadt TNCN n\u0103m 2007. 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