{"id":5906,"date":"2011-12-10T11:10:53","date_gmt":"2011-12-10T04:10:53","guid":{"rendered":"https:\/\/anvilaw.com\/vi\/?p=5906"},"modified":"2022-02-09T11:12:38","modified_gmt":"2022-02-09T04:12:38","slug":"151-binh-luan-ve-thue-thu-nhap-ca-nhan","status":"publish","type":"post","link":"https:\/\/anvilaw.com\/vi\/151-binh-luan-ve-thue-thu-nhap-ca-nhan\/","title":{"rendered":"151. B\u00ecnh lu\u1eadn v\u1ec1 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n."},"content":{"rendered":"(ANVI) – H\u1ed9i th\u1ea3o v\u1ec1 T\u1ed5ng k\u1ebft 2 Lu\u1eadt thu\u1ebf thu nh\u1eadp\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 B\u1ed9 T\u00e0i ch\u00ednh 08-11-2011<\/em><\/strong><\/p>\n

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  1. Nh\u1eadn x\u00e9t chung:<\/strong><\/li>\n<\/ol>\n

    C\u00f3 nhi\u1ec1u n\u1ed9i dung b\u1ea5t h\u1ee3p l\u00fd, kh\u00f4ng c\u00f4ng b\u1eb1ng (m\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh, m\u1ee9c thu nh\u1eadp c\u1ee7a ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c, kh\u00f4ng tr\u1eeb chi ph\u00ed c\u1ea7n thi\u1ebft h\u1ee3p l\u00fd,\u2026), g\u00e2y ph\u1ea3n \u1ee9ng kh\u00f4ng t\u1ed1t cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/p>\n

    V\u1edbi c\u00e1ch thu thu\u1ebf nh\u01b0 hi\u1ec7n nay th\u00ec \u0111\u01a1n gi\u1ea3n cho c\u01a1 quan thu\u1ebf, kh\u00f3 kh\u0103n cho c\u00e1 nh\u00e2n ng\u01b0\u1eddi n\u1ed9p thu\u1ebf, ch\u1ec9 t\u00fam \u201cng\u01b0\u1eddi c\u00f3 t\u00f3c\u201d l\u00e0m c\u00f4ng, \u0103n l\u01b0\u01a1ng, b\u1ecf l\u1ecdt nhi\u1ec1u ng\u01b0\u1eddi c\u00f3 thu nh\u1eadp h\u00e0ng ch\u1ee5c, h\u00e0ng tr\u0103m tri\u1ec7u \u0111\u1ed3ng.<\/p>\n

      \n
    1. V\u1ec1 m\u1ee9c thu nh\u1eadp kh\u1edfi \u0111i\u1ec3m ch\u1ecbu thu\u1ebf:<\/strong><\/li>\n<\/ol>\n

      R\u1ea5t nhi\u1ec1u \u00fd ki\u1ebfn cho r\u1eb1ng m\u1ee9c thu nh\u1eadp kh\u1edfi \u0111i\u1ec3m ph\u1ea3i n\u1ed9p thu\u1ebf 4 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng th\u00e1ng l\u00e0 qu\u00e1 th\u1ea5p, kh\u00f4ng \u0111\u1ee7 s\u1ed1ng m\u00e0 v\u1eabn ph\u1ea3i n\u1ed9p thu\u1ebf. V\u1ea5n \u0111\u1ec1 b\u1ea5t h\u1ee3p l\u00fd th\u1ef1c ch\u1ea5t l\u00e0 \u1edf ch\u1ed7 kh\u00e1c v\u00e0 t\u1ed5ng th\u1ec3 nhi\u1ec1u v\u1ea5n \u0111\u1ec1, ch\u1ee9 kh\u00f4ng ph\u1ea3i \u1edf m\u1ee9c thu nh\u1eadp kh\u1eddi \u0111i\u1ec3m ph\u1ea3i n\u1ed9p thu\u1ebf. \u0110a s\u1ed1 d\u00e2n s\u1ed1 hi\u1ec7n nay c\u00f3 m\u1ee9c thu nh\u1eadp d\u01b0\u1edbi xa m\u1ee9c \u1ea5y v\u00e0 l\u01b0\u01a1ng t\u1ed1i thi\u1ec3u m\u00e0 Nh\u00e0 n\u01b0\u1edbc ban cho c\u00e1n b\u1ed9, c\u00f4ng ch\u1ee9c ph\u1ea3i s\u1ed1ng trong s\u1ea1ch ch\u1ec9 c\u00f3 830.000 \u0111\u1ed3ng\/th\u00e1ng. Nh\u01b0 v\u1eady m\u1ee9c kh\u1edfi \u0111i\u1ec3m thu nh\u1eadp ch\u1ecbu thu\u1ebf cao g\u1ea7n g\u1ea5p 5 l\u1ea7n m\u1ee9c l\u01b0\u01a1ng t\u1ed1i thi\u1ec3u \u0111\u1ed1i v\u1edbi c\u00e1n b\u1ed9, c\u00f4ng ch\u1ee9c nh\u00e0 n\u01b0\u1edbc.<\/p>\n

      Ch\u01b0a n\u00f3i \u0111\u1ebfn ch\u00ednh s\u00e1ch mi\u1ec5n gi\u1ea3m thu\u1ebf t\u1ea1m th\u1eddi \u0111ang \u00e1p d\u1ee5ng, v\u1edbi m\u1ee9c thu nh\u1eadp 4-5 tri\u1ec7u \u0111\u1ed3ng, th\u00ec ch\u1ec9 ph\u1ea3i n\u1ed9p s\u1ed1 ti\u1ec1n thu\u1ebf t\u1eeb 0 \u0111\u1ed3ng \u0111\u1ebfn t\u1ed1i \u0111a l\u00e0 50.000 \u0111\u1ed3ng, thu nh\u1eadp 6 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng c\u0169ng ch\u1ec9 n\u1ed9p c\u00f3 100.000 \u0111\u1ed3ng, 7 tri\u1ec7u\/th\u00e1ng n\u1ed9p 150.000 \u0111\u1ed3ng\/th\u00e1ng, 10 tri\u1ec7u\/th\u00e1ng n\u1ed9p 350.000 \u0111\u1ed3ng,… Nh\u01b0 v\u1eady, ho\u00e0n to\u00e0n h\u1ee3p l\u00fd, ch\u1ea5p nh\u1eadn \u0111\u01b0\u1ee3c v\u00e0 \u0111\u00fang v\u1edbi quan \u0111i\u1ec3m \u0111\u00e1nh thu\u1ebf thu nh\u1eadp, ch\u1ee9 kh\u00f4ng ph\u1ea3i l\u00e0 thu\u1ebf thu nh\u1eadp \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi c\u00f3 thu nh\u1eadp cao.<\/p>\n

      V\u1ea5n \u0111\u1ec1 th\u1eadt s\u1ef1 b\u1ea5t h\u1ee3p l\u00fd \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn s\u1ed1 ti\u1ec1n ph\u1ea3i n\u1ed9p, \u0111\u00f3 l\u00e0 kh\u00f4ng \u0111\u01b0\u1ee3c lo\u1ea1i tr\u1eeb chi ph\u00ed c\u1ea7n thi\u1ebft, c\u00f4ng v\u1edbi nhi\u1ec1u m\u1ee9c thu\u1ebf su\u1ea5t v\u00e0 thu\u1ebf su\u1ea5t qu\u00e1 cao.<\/p>\n

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      1. V\u1ec1 c\u00e1c m\u1ee9c thu\u1ebf su\u1ea5t:<\/strong><\/li>\n<\/ol>\n

        M\u1ee9c thu\u1ebf su\u1ea5t kh\u1edfi \u0111i\u1ec3m 5% l\u00e0 th\u1ea5p, tuy nhi\u00ean n\u00f3 ch\u1ec9 l\u00e0 s\u1ef1 \u0111\u00e1nh l\u1eeba c\u1ea3m gi\u00e1c s\u01b0u thu\u1ebf nh\u1eb9 nh\u00e0ng, v\u00ec ch\u1ec9 n\u1ed9p cho m\u1ee9c thu nh\u1eadp t\u1eeb 4-9 tri\u1ec7u \u0111\u1ed3ng, t\u1ee9c l\u00e0 ch\u1ec9 \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u201c\u00e2n hu\u1ec7\u201d t\u1eeb m\u1ee9c thu\u1ebf su\u1ea5t n\u00e0y t\u1eeb 1.000 \u0111\u1ebfn t\u1ed1i \u0111a l\u00e0 250.000 \u0111\u1ed3ng.<\/p>\n

        C\u00e1c m\u1ee9c thu\u1ebf su\u1ea5t 25%, 30% v\u00e0 \u0111\u1eb7c bi\u1ec7t l\u00e0 l\u00ean t\u1edbi 35% \u0111\u1ed1i v\u1edbi ph\u1ea7n thu nh\u1eadp t\u1eeb 80 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean l\u00e0 qu\u00e1 cao, qu\u00e1 \u201cd\u00e3 man\u201d. Nh\u01b0 v\u1eady, n\u1ebfu m\u1ed9t ng\u01b0\u1eddi c\u00f3 thu nh\u1eadp 100 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng th\u00ec ph\u1ea3i n\u1ed9p t\u1edbi g\u1ea7n 24 tri\u1ec7u \u0111\u1ed3ng (t\u01b0\u01a1ng \u0111\u01b0\u01a1ng 25% thu nh\u1eadp) hay thu nh\u1eadp 200 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng th\u00ec ph\u1ea3i n\u1ed9p g\u1ea7n 59 tri\u1ec7u \u0111\u1ed3ng (t\u01b0\u01a1ng \u0111\u01b0\u01a1ng 30% thu nh\u1eadp).<\/p>\n

        C\u00f3 7 m\u1ee9c thu\u1ebf su\u1ea5t (5% – 10% -15% – 20% – 25% – 30% – 35%) \u0111\u1ed1i v\u1edbi bi\u1ec3u thu\u1ebf l\u0169y ti\u1ebfn t\u1eebng ph\u1ea7n l\u00e0 qu\u00e1 nhi\u1ec1u, qu\u00e1 ph\u1ee9c t\u1ea1p; kh\u00f4ng c\u1ea7n thi\u1ebft; kh\u00f3 kh\u0103n cho vi\u1ec7c n\u1ed9p thu\u1ebf c\u0169ng nh\u01b0 c\u00f4ng t\u00e1c theo d\u00f5i, qu\u1ea3n l\u00fd. B\u01b0\u1edbc nh\u1ea3y thu\u1ebf su\u1ea5t \u1edf c\u00e1c b\u1eadc \u0111\u1ea7u, \u0111\u1eb7c bi\u1ec7t l\u00e0 t\u1eeb b\u1eadc \u0111\u1ea7u ti\u00ean t\u1eeb b\u1eadc 1 l\u00ean b\u1eadc 2 ch\u1ec9 c\u00f3 5 tri\u1ec7u \u0111\u1ed3ng l\u00e0 qu\u00e1 ng\u1eafn.<\/p>\n

        V\u00ec v\u1eady, \u0111\u1ec1 ngh\u1ecb n\u00e2ng kho\u1ea3ng c\u00e1ch thu nh\u1eadp gi\u1eefa b\u1eadc 1 l\u00ean b\u1eadc 2 t\u1eeb 5 tri\u1ec7u l\u00ean 10 tri\u1ec7u \u0111\u1ed3ng, \u0111\u1ed3ng th\u1eddi m\u1edf r\u1ed9ng kho\u1ea3ng c\u00e1ch thu nh\u1eadp gi\u1eefa c\u00e1c b\u1eadc kh\u00e1c v\u00e0 gi\u1ea3m c\u00f2n 4 b\u1eadc thu\u1ebf su\u1ea5t l\u00e0: 5% – 10% – 15% v\u00e0 20%.<\/p>\n

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        1. V\u1ec1 thu thu\u1ebf chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n:<\/strong><\/li>\n<\/ol>\n

          Thu\u1ebf su\u1ea5t TNCN t\u1eeb ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n t\u00ednh tr\u00ean thu nh\u1eadp r\u00f2ng l\u00e0 25% l\u00e0 qu\u00e1 cao, qu\u00e1 b\u1ea5t c\u00f4ng so v\u1edbi thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p, v\u00ec doanh nghi\u1ec7p \u0111\u00e3 \u0111\u01b0\u1ee3c lo\u1ea1i tr\u1eeb m\u1ecdi kho\u1ea3n chi ph\u00ed h\u1ee3p l\u00fd. Trong khi \u0111\u00f3 thu nh\u1eadp c\u00e1 nh\u00e2n l\u1ea1i ch\u1ec9 \u0111\u01b0\u1ee3c t\u00ednh tr\u00ean s\u1ed1 ti\u1ec1n ch\u00eanh l\u1ec7ch t\u1eeb m\u1ed9t ph\u00e9p tr\u1eeb gi\u1ea3n \u0111\u01a1n gi\u1eefa gi\u00e1 mua v\u00e0 gi\u00e1 b\u00e1n. \u0110\u1ebfn thu nh\u1eadp tr\u00fang th\u01b0\u1edfng l\u00e0 kho\u1ea3n thu nh\u1eadp \u201ctr\u1eddi cho\u201d m\u00e0 c\u0169ng ch\u1ec9 ph\u1ea3i n\u1ed9p thu\u1ebf 10%. V\u00ec v\u1eady c\u1ea7n gi\u1ea3m b\u1edbt s\u1ef1 b\u1ea5t c\u00f4ng v\u1edbi nh\u1eefng ho\u1ea1t \u0111\u1ed9ng n\u00e0y b\u1eb1ng c\u00e1ch gi\u1ea3m thu\u1ebf su\u1ea5t.<\/p>\n

          V\u1edbi c\u00e1ch t\u00ednh th\u1ee9 2 \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng ghi tr\u00ean h\u1ee3p \u0111\u1ed3ng chuy\u1ec3n nh\u01b0\u1ee3ng, tr\u00ean t\u1edd khai thu\u1ebf th\u1ea5p h\u01a1n gi\u00e1 \u0111\u1ea5t, gi\u00e1 t\u00ednh l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 do UBND c\u1ea5p t\u1ec9nh quy \u0111\u1ecbnh t\u1ea1i th\u1eddi \u0111i\u1ec3m chuy\u1ec3n nh\u01b0\u1ee3ng; \u0111\u1ed3ng th\u1eddi kh\u00f4ng c\u00f3 ho\u00e1 \u0111\u01a1n, ch\u1ee9ng t\u1eeb h\u1ee3p ph\u00e1p ch\u1ee9ng minh gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng, gi\u00e1 v\u1ed1n th\u00ec c\u01a1 quan thu\u1ebf t\u00ednh thu\u1ebf 2% tr\u00ean gi\u00e1 \u0111\u1ea5t, gi\u00e1 t\u00ednh l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 nh\u00e0 do UBND c\u1ea5p t\u1ec9nh quy \u0111\u1ecbnh. Thu thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1ch t\u00ednh n\u00e0y th\u00ec l\u1ea1i d\u1eabn \u0111\u1ebfn t\u00ecnh hu\u1ed1ng thu thu\u1ebf c\u1ea3 \u0111\u1ed1i v\u1edbi nh\u1eefng tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng h\u1ec1 c\u00f3 thu nh\u1eadp.<\/p>\n

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          1. V\u1ec1 thu thu\u1ebf \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb c\u1ed5 t\u1ee9c:<\/strong><\/li>\n<\/ol>\n

            Vi\u1ec7c \u0111\u00e1nh thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u0111\u1ed1i v\u1edbi c\u00e1c c\u1ed5 t\u1ee9c, l\u00e3i chia cho ng\u01b0\u1eddi g\u00f3p v\u1ed1n s\u1ebd vi ph\u1ea1m nguy\u00ean t\u1eafc kh\u00f4ng \u0111\u01b0\u1ee3c \u0111\u00e1nh thu\u1ebf thu nh\u1eadp hai l\u1ea7n \u0111\u1ed1i v\u1edbi c\u00f9ng m\u1ed9t kho\u1ea3n thu nh\u1eadp ch\u1ecbu thu\u1ebf. Lu\u1eadt doanh nghi\u1ec7p c\u0169ng quy \u0111\u1ecbnh c\u00e1c kho\u1ea3n thu nh\u1eadp t\u1eeb vi\u1ec7c g\u00f3p v\u1ed1n c\u1ed5 ph\u1ea7n, v\u1ed1n li\u00ean doanh, li\u00ean k\u1ebft… n\u1ebfu \u0111\u00e3 b\u1ecb \u0111\u00e1nh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p th\u00ec kh\u00f4ng ph\u1ea3i ch\u1ecbu thu\u1ebf n\u1eefa. \u0110\u1ec1 ngh\u1ecb b\u1ecf m\u1ee9c thu\u1ebf su\u1ea5t 5% v\u1edbi thu nh\u1eadp t\u1eeb c\u1ed5 t\u1ee9c.<\/p>\n

              \n
            1. V\u1ec1 mi\u1ec5n thu\u1ebf v\u1edbi kho\u1ea3n ti\u1ec1n th\u01b0\u1edfng:<\/strong><\/li>\n<\/ol>\n

              Theo kho\u1ea3n 2, \u0110i\u1ec1u 3, Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n th\u00ec c\u00e1c kho\u1ea3n ti\u1ec1n th\u01b0\u1edfng \u0111\u1ed1i v\u1edbi s\u00e1ng ch\u1ebf \u0111\u01b0\u1ee3c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n c\u00f4ng nh\u1eadn; ti\u1ec1n th\u01b0\u1edfng k\u00e8m theo c\u00e1c danh hi\u1ec7u \u0111\u01b0\u1ee3c Nh\u00e0 n\u01b0\u1edbc phong t\u1eb7ng; ti\u1ec1n th\u01b0\u1edfng k\u00e8m theo gi\u1ea3i th\u01b0\u1edfng qu\u1ed1c gia, qu\u1ed1c t\u1ebf \u0111\u1ec1u kh\u00f4ng thu\u1ed9c di\u1ec7n ch\u1ecbu thu\u1ebf. Quy \u0111\u1ecbnh n\u00e0y l\u00e0 kh\u00f4ng h\u1ee3p l\u00fd, nh\u1ea5t l\u00e0 trong tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c trao t\u1eb7ng nh\u1eefng kho\u1ea3n ti\u1ec1n r\u1ea5t l\u1edbn t\u1eeb ngu\u1ed3n kh\u00e1c ngo\u00e0i ng\u00e2n s\u00e1ch Nh\u00e0 n\u01b0\u1edbc. N\u1ebfu c\u00f3 th\u00ec ch\u1ec9 n\u00ean lo\u1ea1i tr\u1eeb \u201cc\u00e1c kho\u1ea3n ti\u1ec1n th\u01b0\u1edfng, gi\u1ea3i th\u01b0\u1edfng c\u00f3 ngu\u1ed3n g\u1ed1c t\u1eeb ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc<\/em>\u201d.<\/p>\n

                \n
              1. V\u1ec1 mi\u1ec5n thu\u1ebf thu nh\u1eadp t\u1eeb ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng:<\/strong><\/li>\n<\/ol>\n

                Theo kho\u1ea3n 7, \u0110i\u1ec1u 4, Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n, th\u00ec c\u00e1c kho\u1ea3n thu nh\u1eadp t\u1eeb l\u00e3i ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng, t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng; l\u00e3i t\u1eeb h\u1ee3p \u0111\u1ed3ng b\u1ea3o hi\u1ec3m nh\u00e2n th\u1ecd l\u00e0 c\u00e1c kho\u1ea3n thu nh\u1eadp \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf. Quy \u0111\u1ecbnh n\u00e0y kh\u00f4ng \u0111\u1ea3m b\u1ea3o s\u1ef1 c\u00f4ng b\u1eb1ng.<\/p>\n

                \u0110\u1ec1 ngh\u1ecb ph\u1ea3i t\u00ednh thu\u1ebf \u0111\u1ed1i v\u1edbi ri\u00eang kho\u1ea3n thu nh\u1eadp n\u00e0y v\u00e0 kh\u00f4ng nh\u1eadp chung v\u1edbi thu nh\u1eadp kh\u00e1c. Nh\u01b0 v\u1eady, v\u1edbi l\u00e3i su\u1ea5t 14% nh\u01b0 hi\u1ec7n nay v\u00e0 ch\u01b0a t\u00ednh \u0111\u1ebfn y\u1ebfu t\u1ed1 gi\u1ea3m tr\u1eeb gia c\u1ea3nh, n\u1ebfu g\u1eedi 342 tri\u1ec7u \u0111\u1ed3ng, th\u00ec ch\u01b0a ph\u1ea3i n\u1ed9p thu\u1ebf, n\u1ebfu g\u1eedi 01 t\u1ef7 \u0111\u1ed3ng th\u00ec ch\u1ec9 ph\u1ea3i n\u1ed9p thu\u1ebf 726.000 \u0111\u1ed3ng\/th\u00e1ng. \u0110\u00e2y l\u00e0 vi\u1ec7c \u0111\u00e1nh thu\u1ebf v\u00e0o kho\u1ea3n \u0111\u1ea7u t\u01b0, \u0111\u00e1nh thu\u1ebf nh\u00e0 gi\u1ea7u.<\/p>\n

                  \n
                1. V\u1ec1 kh\u00f4ng t\u00ednh thu nh\u1eadp ti\u1ec1n h\u1ecdc ph\u00ed:<\/strong><\/li>\n<\/ol>\n

                  Theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m c kho\u1ea3n 1 \u0111i\u1ec1u 1 c\u1ee7a Th\u00f4ng t\u01b0 62\/2009\/TT-BTC ban h\u00e0nh ng\u00e0y 27-3-2009 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh, kho\u1ea3n thu nh\u1eadp kh\u00f4ng t\u00ednh v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf c\u1ee7a ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i l\u00e0 \u201cti\u1ec1n h\u1ecdc ph\u00ed cho con c\u1ee7a ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i h\u1ecdc t\u1ea1i Vi\u1ec7t Nam theo b\u1eadc h\u1ecdc ph\u1ed5 th\u00f4ng do \u0111\u01a1n v\u1ecb s\u1eed d\u1ee5ng lao \u0111\u1ed9ng chi tr\u1ea3 h\u1ed9 c\u0103n c\u1ee9 v\u00e0o h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng v\u00e0 ch\u1ee9ng t\u1eeb n\u1ed9p ti\u1ec1n h\u1ecdc<\/em>\u201d. C\u00f3 ngh\u0129a l\u00e0 ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i \u0111\u01b0\u1ee3c ph\u00e9p tr\u1eeb ti\u1ec1n h\u1ecdc ph\u00ed c\u1ee7a con tr\u01b0\u1edbc khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf, c\u00f2n ng\u01b0\u1eddi Vi\u1ec7t Nam th\u00ec kh\u00f4ng. Quy \u0111\u1ecbnh nh\u01b0 v\u1eady r\u00f5 r\u00e0ng b\u1ea5t b\u00ecnh \u0111\u1eb3ng, thi\u1ec7t th\u00f2i cho ng\u01b0\u1eddi Vi\u1ec7t Nam.<\/p>\n

                    \n
                  1. V\u1ec1 c\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb gia c\u1ea3nh:<\/strong><\/li>\n<\/ol>\n

                    Ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c c\u00f3 thu nh\u1eadp tr\u00ean 500.000 \u0111\u1ed3ng\/th\u00e1ng kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh \u0111\u1ec3 gi\u1ea3m tr\u1eeb gia c\u1ea3nh l\u00e0 v\u00f4 l\u00fd.<\/p>\n

                    Ngo\u00e0i kho\u1ea3n gi\u1ea3m tr\u1eeb gia c\u1ea3nh \u1edf m\u1ee9c t\u1ed1i thi\u1ec3u, c\u1ea7n quy \u0111\u1ecbnh r\u00f5 nh\u1eefng kho\u1ea3n chi ti\u00eau h\u1ee3p l\u00fd \u0111\u1ebfn m\u1ed9t m\u1ee9c n\u00e0o \u0111\u00f3 tr\u1edf l\u00ean v\u00e0 c\u00f3 ho\u00e1 \u0111\u01a1n, ch\u1ee9ng t\u1eeb h\u1ee3p l\u1ec7, s\u1ebd \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o kho\u1ea3n gi\u1ea3m tr\u1eeb gia c\u1ea3nh. Vi\u1ec7c n\u00e0y b\u1ea3o \u0111\u1ea3m \u0111\u01b0\u1ee3c t\u00ednh khoa h\u1ecdc, kinh t\u1ebf v\u00e0 \u00fd ngh\u0129a x\u00e3 h\u1ed9i s\u00e2u s\u1eafc, \u0111\u1ed3ng th\u1eddi s\u1ebd g\u00f3p ph\u1ea7n gi\u1ea3i quy\u1ebft \u0111\u01b0\u1ee3c m\u1ed9t c\u0103n b\u1ec7nh tr\u1ea7m kha, nguy hi\u1ec3m trong vi\u1ec7c tr\u1ed1n thu\u1ebf, mua b\u00e1n, s\u1eed d\u1ee5ng h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 kh\u00f4ng c\u00f3 ho\u00e1 \u0111\u01a1n, ch\u1ee9ng t\u1eeb nh\u01b0 hi\u1ec7n nay. V\u00ed d\u1ee5, m\u1ed9t ng\u01b0\u1eddi c\u00f3 thu nh\u1eadp cao, nh\u01b0ng l\u1ea1i ph\u1ea3i chi ph\u00ed cho ch\u1eefa b\u1ec7nh nhi\u1ec1u h\u01a1n s\u1ed1 thu nh\u1eadp \u0111\u00f3, th\u00ec ph\u00e1p lu\u1eadt kh\u00f4ng th\u1ec3 nh\u1eabn t\u00e2m b\u1eaft h\u1ecd ti\u1ebfp m\u00e1u, ch\u1ea1y th\u1eadn nh\u00e2n t\u1ea1o \u00edt h\u01a1n ch\u1ec9 \u0111\u1ecbnh c\u1ee7a b\u00e1c s\u0129 \u0111\u1ec3 d\u00e0nh ti\u1ec1n n\u1ed9p thu\u1ebf cho Nh\u00e0 n\u01b0\u1edbc. C\u1ea7n h\u1ebft s\u1ee9c l\u01b0u \u00fd \u0111\u1ebfn m\u1ed9t th\u1ef1c t\u1ebf l\u00e0, ng\u01b0\u1eddi d\u00e2n Vi\u1ec7t Nam kh\u00f4ng \u0111\u01b0\u1ee3c b\u1ea3o \u0111\u1ea3m t\u1ed1i thi\u1ec3u v\u1ec1 an sinh x\u00e3 h\u1ed9i, do \u0111\u00f3 Nh\u00e0 n\u01b0\u1edbc c\u1ea7n ch\u1ea5p nh\u1eadn m\u1ed9t kh\u1ea3 n\u0103ng \u201cth\u1ea5t thu\u201d nh\u1ea5t \u0111\u1ecbnh \u0111\u1ec3 b\u1ea3o \u0111\u1ea3m c\u1ea3 v\u1ec1 m\u1eb7t ph\u00e1p l\u00fd v\u00e0 \u0111\u1ea1o l\u00fd.<\/p>\n

                    C\u1ea7n \u0111\u1eb7t ra m\u1ed9t trong nh\u1eefng m\u1ee5c ti\u00eau quan tr\u1ecdng nh\u1ea5t l\u00e0, th\u00f4ng qua c\u00e1c quy \u0111\u1ecbnh v\u1ec1 kh\u1ea5u tr\u1eeb, gi\u1ea3m tr\u1eeb thu nh\u1eadp ch\u1ecbu thu\u1ebf, t\u1ea1o cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i ch\u1ea5p h\u00e0nh \u0111\u00fang ch\u1ebf \u0111\u1ed9 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb, n\u00e2ng cao \u00fd th\u1ee9c ch\u1ea5p h\u00e0nh ph\u00e1p lu\u1eadt. C\u1ea7n khuy\u1ebfn kh\u00edch ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ch\u1ee7 \u0111\u1ed9ng tham gia v\u00e0o c\u00f4ng cu\u1ed9c \u0111\u1ea5u tranh ph\u00f2ng ch\u1ed1ng gian l\u1eadn thu\u1ebf \u0111\u1ec3 \u0111\u01b0\u1ee3c quy\u1ec1n l\u1ee3i l\u00e0 n\u1ed9p thu\u1ebf \u00edt h\u01a1n, thay v\u00ec th\u1edd \u01a1, th\u1eadm ch\u00ed ti\u1ebfp tay cho gian l\u1eadn thu\u1ebf nh\u01b0 th\u1ef1c tr\u1ea1ng l\u00e2u nay v\u00f4 h\u00ecnh trung l\u00e0m l\u1ee3i cho ng\u01b0\u1eddi kh\u00e1c kh\u00f4ng ph\u1ea3i n\u1ed9p th\u1ebf. Vi\u1ec7c n\u00e0y c\u0169ng ph\u00f9 h\u1ee3p v\u1edbi y\u00eau c\u1ea7u c\u1ee7a Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf.<\/p>\n

                    Tr\u00e2n tr\u1ecdng tham gia!<\/p>\n

                    ————————————-<\/strong><\/p>\n

                    \u0110C:\u00a0<\/em>C\u00f4ng ty Lu\u1eadt\u00a0<\/em>ANVI, t\u1ea7ng 2, T\u00f2a nh\u00e0 Savina, s\u1ed1 1 \u0110inh L\u1ec5, ph\u1ed1 Tr\u00e0ng Ti\u1ec1n, qu\u1eadn Ho\u00e0n Ki\u1ebfm,\u00a0<\/em>HN<\/em><\/p>\n

                    FB: Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c (www.facebook.com\/LSTruongThanhDuc)<\/em><\/p>\n

                    E-mail: duc.tt\u00a0@anvilaw.com<\/em><\/p>\n

                    Web: www.anvilaw.com<\/em><\/p>\n

                    \u0110T: 090.345.9070<\/em><\/p>\n

                     ","protected":false},"excerpt":{"rendered":"

                    (ANVI) – H\u1ed9i th\u1ea3o v\u1ec1 T\u1ed5ng k\u1ebft 2 Lu\u1eadt thu\u1ebf thu nh\u1eadp\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 B\u1ed9 T\u00e0i ch\u00ednh 08-11-2011   Nh\u1eadn x\u00e9t chung: C\u00f3 nhi\u1ec1u n\u1ed9i dung b\u1ea5t h\u1ee3p l\u00fd, kh\u00f4ng c\u00f4ng b\u1eb1ng (m\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh, m\u1ee9c thu nh\u1eadp c\u1ee7a ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c, kh\u00f4ng tr\u1eeb chi ph\u00ed c\u1ea7n thi\u1ebft h\u1ee3p l\u00fd,\u2026), g\u00e2y ph\u1ea3n \u1ee9ng kh\u00f4ng t\u1ed1t […]<\/p>\n","protected":false},"author":7,"featured_media":5907,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[18,26],"tags":[],"class_list":["post-5906","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-bao-chi-phong-van","category-legal-media"],"acf":[],"yoast_head":"\n151. B\u00ecnh lu\u1eadn v\u1ec1 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n. - 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\/151-binh-luan-ve-thue-thu-nhap-ca-nhan\/\" \/>\n<meta property=\"og:locale\" content=\"vi_VN\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"[:vi]151. B\u00ecnh lu\u1eadn v\u1ec1 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n. [:] - ANVI Law Firm\" \/>\n<meta property=\"og:description\" content=\"(ANVI) – H\u1ed9i th\u1ea3o v\u1ec1 T\u1ed5ng k\u1ebft 2 Lu\u1eadt thu\u1ebf thu nh\u1eadp\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 B\u1ed9 T\u00e0i ch\u00ednh 08-11-2011   Nh\u1eadn x\u00e9t chung: C\u00f3 nhi\u1ec1u n\u1ed9i dung b\u1ea5t h\u1ee3p l\u00fd, kh\u00f4ng c\u00f4ng b\u1eb1ng (m\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh, m\u1ee9c thu nh\u1eadp c\u1ee7a ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c, kh\u00f4ng tr\u1eeb chi ph\u00ed c\u1ea7n thi\u1ebft h\u1ee3p l\u00fd,\u2026), g\u00e2y ph\u1ea3n \u1ee9ng kh\u00f4ng t\u1ed1t […]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/anvilaw.com\/vi\/151-binh-luan-ve-thue-thu-nhap-ca-nhan\/\" \/>\n<meta property=\"og:site_name\" content=\"ANVI Law Firm\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/facebook.com\/anvilawfirm\" \/>\n<meta property=\"article:published_time\" content=\"2011-12-10T04:10:53+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2022-02-09T04:12:38+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/anvilaw.com\/wp-content\/uploads\/2022\/02\/png-clipart-bank-tax-finance-loan-credit-card-bank-saving-payment.png\" \/>\n\t<meta property=\"og:image:width\" content=\"900\" \/>\n\t<meta property=\"og:image:height\" content=\"506\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/png\" \/>\n<meta name=\"author\" content=\"Tr\u01b0\u01a1ng Thu H\u1eb1ng\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:creator\" content=\"@anvilawfirm\" \/>\n<meta name=\"twitter:site\" content=\"@anvilawfirm\" \/>\n<meta name=\"twitter:label1\" content=\"\u0110\u01b0\u1ee3c vi\u1ebft b\u1edfi\" \/>\n\t<meta name=\"twitter:data1\" content=\"Tr\u01b0\u01a1ng Thu H\u1eb1ng\" \/>\n\t<meta name=\"twitter:label2\" content=\"\u01af\u1edbc t\u00ednh th\u1eddi gian \u0111\u1ecdc\" \/>\n\t<meta name=\"twitter:data2\" content=\"13 ph\u00fat\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/anvilaw.com\\\/vi\\\/151-binh-luan-ve-thue-thu-nhap-ca-nhan\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/anvilaw.com\\\/vi\\\/151-binh-luan-ve-thue-thu-nhap-ca-nhan\\\/\"},\"author\":{\"name\":\"Tr\u01b0\u01a1ng Thu H\u1eb1ng\",\"@id\":\"https:\\\/\\\/anvilaw.com\\\/vi\\\/#\\\/schema\\\/person\\\/3ed6356b2b43ea929d46dfbdac9c841c\"},\"headline\":\"151. 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