{"id":6695,"date":"2017-09-14T18:08:11","date_gmt":"2017-09-14T11:08:11","guid":{"rendered":"https:\/\/anvilaw.com\/vi\/?p=6695"},"modified":"2022-02-14T20:44:03","modified_gmt":"2022-02-14T13:44:03","slug":"290-binh-luan-ve-viec-sua-doi-bo-sung-5-luat-thue","status":"publish","type":"post","link":"https:\/\/anvilaw.com\/vi\/290-binh-luan-ve-viec-sua-doi-bo-sung-5-luat-thue\/","title":{"rendered":"290. B\u00ecnh lu\u1eadn v\u1ec1 vi\u1ec7c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung 5 lu\u1eadt thu\u1ebf."},"content":{"rendered":"(ANVI) – H\u1ed9i th\u1ea3o VCCI\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\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\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 H\u00e0 N\u1ed9i 14-9-2017<\/em><\/strong><\/p>\n

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Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng, Thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t, Thu\u1ebf t\u00e0i nguy\u00ean, <\/strong>Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p Thu\u1ebf v\u00e0 thu nh\u1eadp c\u00e1 nh\u00e2n <\/strong><\/p>\n

Thu\u1ebf l\u00e0 ngh\u0129a v\u1ee5 quan tr\u1ecdng nh\u1ea5t c\u1ee7a c\u00e1 nh\u00e2n v\u00e0 ph\u00e1p nh\u00e2n \u0111\u1ed1i v\u1edbi Nh\u00e0 n\u01b0\u1edbc, c\u1ea7n ph\u1ea3i \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh m\u1ed9t c\u00e1ch \u0111\u1ea7y \u0111\u1ee7, c\u1ee5 th\u1ec3, r\u00f5 r\u00e0ng trong lu\u1eadt, ch\u1ee9 kh\u00f4ng n\u00ean duy tr\u00ec m\u00e3i t\u00ecnh tr\u1ea1ng lu\u1eadt khung, lu\u1eadt \u1ed1ng, d\u1eabn \u0111\u1ebfn \u0111\u00f4i khi th\u1ef1c ch\u1ea5t c\u00f3 b\u1ecb \u0111\u00e1nh thu\u1ebf hay kh\u00f4ng v\u00e0 thu\u1ebf cao hay th\u1ea5p l\u1ea1i kh\u00f4ng ph\u1ea3i l\u00e0 theo quy \u0111\u1ecbnh c\u1ee7a Qu\u1ed1c h\u1ed9i, m\u00e0 l\u1ea1i theo h\u01b0\u1edbng d\u1eabn c\u1ee7a Ch\u00ednh ph\u1ee7 v\u00e0 theo gi\u1ea3i th\u00edch c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh.<\/em><\/p>\n

<\/a><\/a><\/a><\/a>\u00a01. M\u1ed9t s\u1ed1 v\u1ea5n \u0111\u1ec1 chung:<\/strong><\/p>\n

<\/a><\/a>\u00a01.1. 5 Lu\u1eadt thu\u1ebf d\u1ef1 ki\u1ebfn \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung (Lu\u1eadt thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng, Lu\u1eadt Thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t, Lu\u1eadt Thu\u1ebf t\u00e0i nguy\u00ean, Lu\u1eadt Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p v\u00e0 Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n) \u0111\u1ec1u \u0111\u00e3 \u0111\u01b0\u1ee3c ban h\u00e0nh g\u1ea7n 10 n\u0103m (t\u1eeb 2007 – 2009) v\u00e0 \u0111\u1ec1u \u0111\u00e3 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung t\u1eeb 1 – 3 l\u1ea7n. C\u00e1c Lu\u1eadt thu\u1ebf \u0111\u1ec1u r\u1ea5t ng\u1eafn g\u1ecdn, ch\u1ec9 \u0111\u1ec1 c\u1eadp \u0111\u1ebfn nh\u1eefng v\u1ea5n \u0111\u1ec1 c\u01a1 b\u1ea3n, c\u00f2n ch\u1ee7 y\u1ebfu l\u00e0 ph\u1ee5 thu\u1ed9c v\u00e0o c\u00e1c ngh\u1ecb \u0111\u1ecbnh, th\u00f4ng t\u01b0 h\u01b0\u1edbng d\u1eabn.<\/p>\n

1.2. C\u00f9ng v\u1edbi 5 Lu\u1eadt tr\u00ean, c\u00f2n 5 Lu\u1eadt kh\u00e1c v\u1ec1 thu\u1ebf (Lu\u1eadt Thu\u1ebf xu\u1ea5t kh\u1ea9u, thu\u1ebf nh\u1eadp kh\u1ea9u Lu\u1eadt Thu\u1ebf b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng, Lu\u1eadt Thu\u1ebf s\u1eed d\u1ee5ng \u0111\u1ea5t phi n\u00f4ng nghi\u1ec7p, Lu\u1eadt Thu\u1ebf s\u1eed d\u1ee5ng \u0111\u1ea5t n\u00f4ng nghi\u1ec7p v\u00e0 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf), ngo\u00e0i ra c\u00f2n c\u00f3 th\u1ec3 c\u00f3 Lu\u1eadt Thu\u1ebf t\u00e0i s\u1ea3n. 26 n\u0103m tr\u01b0\u1edbc \u0111\u00e2y Ph\u00e1p l\u1ec7nh Thu\u1ebf nh\u00e0 \u0111\u1ea5t n\u0103m 1991 \u0111\u00e3 t\u1eebng quy \u0111\u1ecbnh thu thu\u1ebf \u0111\u1ed1i v\u1edbi t\u00e0i s\u1ea3n l\u00e0 nh\u00e0 \u0111\u1ea5t (thu\u1ebf su\u1ea5t 0,3% gi\u00e1 t\u00ednh thu\u1ebf\/n\u0103m \u0111\u1ed1i v\u1edbi nh\u00e0 v\u00e0 0,5% gi\u00e1 tr\u1ecb thu\u1ebf\/n\u0103m \u0111\u1ed1i v\u1edbi \u0111\u1ea5t), nh\u01b0ng sau \u0111\u00f3 \u0111\u00e3 b\u1ecb d\u1eebng thi h\u00e0nh. V\u00ec v\u1eady, c\u1ea7n nghi\u00ean c\u1ee9u ph\u01b0\u01a1ng \u00e1n so\u1ea1n th\u1ea3o m\u1ed9t B\u1ed9 lu\u1eadt thu\u1ebf chung.<\/p>\n

1.3. C\u1ea7n x\u00e1c \u0111\u1ecbnh r\u00f5 2 \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ed9p thu\u1ebf l\u00e0 c\u00e1 nh\u00e2n v\u00e0 ph\u00e1p nh\u00e2n, trong \u0111\u00f3 c\u00e1 nh\u00e2n bao g\u1ed3m c\u00e1 nh\u00e2n (th\u1ec3 nh\u00e2n), h\u1ed9 kinh doanh, h\u1ed9 gia \u0111\u00ecnh v\u00e0 c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00e1c kh\u00f4ng ph\u1ea3i l\u00e0 ph\u00e1p nh\u00e2n. C\u00f2n ph\u00e1p nh\u00e2n bao g\u1ed3m c\u00e1c doanh nghi\u1ec7p, tr\u1eeb doanh nghi\u1ec7p t\u01b0 nh\u00e2n, c\u00e1c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc v\u00e0 c\u00e1c t\u1ed5 ch\u1ee9c kh\u00e1c c\u00f3 t\u01b0 c\u00e1ch ph\u00e1p nh\u00e2n.<\/p>\n

1.4. C\u1ea7n t\u00ednh \u0111\u1ebfn gi\u1ea3i ph\u00e1p qu\u1ea3n l\u00fd th\u1ef1c t\u1ebf h\u1ee3p l\u00fd, tr\u00e1nh nguy c\u01a1 bi\u1ebfn m\u1ed9t s\u1ed1 kho\u1ea3n thu\u1ebf thu nh\u1eadp th\u00e0nh thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng, th\u1eadm ch\u00ed quay tr\u1edf l\u1ea1i h\u00ecnh th\u1ee9c thu\u1ebf doanh thu nh\u01b0 trong th\u1eddi gian v\u1eeba qua. Ch\u1eb3ng h\u1ea1n thu\u1ebf chuy\u1ec3n nh\u01b0\u1ee3ng ch\u1ee9ng kho\u00e1n ho\u1eb7c ph\u1ea7n v\u1ed1n g\u00f3p hay thu\u1ebf chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n, thay v\u00ec n\u1ed9p thu\u1ebf thu nh\u1eadp, t\u1ee9c l\u00e0 thu thu\u1ebf d\u1ef1a theo l\u1ee3i nhu\u1eadn, th\u00ec l\u00e2u nay \u0111\u00e3 chuy\u1ec3n th\u00e0nh n\u1ed9p thu\u1ebf doanh thu, t\u1ee9c l\u00e0 thu thu\u1ebf d\u1ef1a theo t\u1ed5ng s\u1ed1 gi\u00e1 tr\u1ecb chuy\u1ec3n nh\u01b0\u1ee3ng. Hay thu\u1ebf thu nh\u1eadp \u0111\u1ed1i v\u1edbi nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i v\u00e0 c\u00e1c ph\u00e1p nh\u00e2n kh\u00f4ng ph\u1ea3i l\u00e0 doanh nghi\u1ec7p (theo Lu\u1eadt hi\u1ec7n h\u00e0nh v\u00e0 \u0111\u1eb7c bi\u1ec7t l\u00e0 theo D\u1ef1 th\u1ea3o Lu\u1eadt s\u1eeda \u0111\u1ed5i, b\u1ed5 sung).<\/p>\n

1.5. C\u00e1c v\u1ea5n \u0111\u1ec1 c\u1ea7n s\u1eeda \u0111\u1ed5i \u0111\u01b0\u1ee3c n\u00eau ra ch\u01b0a th\u1ec3 hi\u1ec7n r\u00f5 \u0111\u01b0\u1ee3c quan \u0111i\u1ec3m th\u1ee9 3 \u201cVi\u1ec7c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung ph\u1ea3i \u0111\u1ea3m b\u1ea3o \u0111\u00fang b\u1ea3n ch\u1ea5t c\u1ee7a\u00a0t\u1eebng\u00a0s\u1eafc thu\u1ebf, \u0111\u1ea3m b\u1ea3o t\u00ednh nh\u1ea5t qu\u00e1n,\u00a0r\u00f5 r\u00e0ng, minh b\u1ea1ch, \u0111\u01a1n gi\u1ea3n, gi\u1ea3m th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh t\u1ea1o thu\u1eadn l\u1ee3i cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf\u00a0v\u00e0 th\u00e1o g\u1ee1 kh\u00f3 kh\u0103n cho ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh\u201d<\/em><\/p>\n

2. Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng:<\/strong><\/p>\n

2.1. Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng l\u00e0 lo\u1ea1i thu\u1ebf gi\u00e1n thu, \u0111\u00e1nh v\u00e0o ng\u01b0\u1eddi ti\u00eau th\u1ee5, \u0111\u1eb7c bi\u1ec7t l\u00e0 ng\u01b0\u1eddi ti\u00eau d\u00f9ng cu\u1ed1i c\u00f9ng, tuy nhi\u00ean v\u1eabn \u1ea3nh h\u01b0\u1edfng t\u0103ng chi ph\u00ed, gi\u1ea3m l\u1ee3i nhu\u1eadn tr\u1ef1c ti\u1ebfp \u0111\u1ebfn doanh nghi\u1ec7p n\u00f3i ri\u00eang v\u00e0 n\u1ec1n s\u1ea3n xu\u1ea5t kinh doanh n\u00f3i chung.<\/p>\n

2.2. C\u1ea7n gi\u1ea3i quy\u1ebft v\u1ea5n \u0111\u1ec1 thu \u0111\u00fang, thu \u0111\u1ee7, c\u00f4ng b\u1eb1ng \u0111\u1ec3 ch\u1ed1ng th\u1ea5t thu thay v\u00ec t\u0103ng thu\u1ebf su\u1ea5t thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng t\u1eeb 10% l\u00ean 11% ho\u1eb7c 12%.<\/p>\n

2.3. Kh\u00f4ng n\u00ean \u00e1p c\u00e1c m\u1ee9c thu\u1ebf su\u1ea5t kh\u00e1c nhau, m\u00e0 n\u00ean \u00e1p d\u1ee5ng th\u1ed1ng nh\u1ea5t 1 m\u1ee9c thu\u1ebf su\u1ea5t 10% \u0111\u1ec3 b\u1ea3o \u0111\u1ea3m s\u1ef1 \u0111\u01a1n gi\u1ea3n, c\u00f4ng b\u1eb1ng, thu\u1eadn ti\u1ec7n trong vi\u1ec7c \u00e1p d\u1ee5ng, \u0111\u1eb7c bi\u1ec7t l\u00e0 \u0111\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p ho\u1ea1t \u0111\u1ed9ng \u0111a ng\u00e0nh, \u0111an xen nhau \u0111\u1ed3ng th\u1eddi c\u0169ng tr\u00e1nh vi\u1ec7c l\u1ee3i d\u1ee5ng tr\u1ed1n thu\u1ebf, l\u00e1ch thu\u1ebf.<\/p>\n

3. Thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t:<\/strong><\/p>\n

3.1. Thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t, \u0111\u00e1nh \u0111\u1ec3 \u201c\u0111i\u1ec1u ti\u1ebft ti\u00eau d\u00f9ng\u201d, th\u1ef1c ch\u1ea5t l\u00e0 h\u1ea1n ch\u1ebf ti\u00eau d\u00f9ng, l\u00e0 kh\u00f4ng khuy\u1ebfn kh\u00edch ti\u00eau d\u00f9ng. Tuy nhi\u00ean c\u1ea7n xem x\u00e9t x\u00e1c \u0111\u1ecbnh l\u1ea1i l\u00fd do c\u1ee7a vi\u1ec7c \u0111i\u1ec1u ti\u1ebft, h\u1ea1n ch\u1ebf ti\u00eau d\u00f9ng, v\u00ec nguy hi\u1ec3m, \u0111\u1ed9c h\u1ea1i hay v\u00ec xa x\u1ec9, l\u00e3ng ph\u00ed hay v\u00ec l\u00fd do g\u00ec kh\u00e1c? N\u1ebfu v\u00ec s\u1ef1 nguy hi\u1ec3m \u0111\u1ed9c h\u1ea1i, th\u00ec \u0111\u00e3 \u0111\u00e1nh thu\u1ebf b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng. Do v\u1eady, \u201cx\u0103ng c\u00e1c lo\u1ea1i\u201d v\u1eeba b\u1ecb \u0111\u00e1nh thu\u1ebf b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng, v\u1eeba b\u1ecb \u0111\u00e1nh thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t l\u00e0 kh\u00f4ng h\u1ee3p l\u00fd. N\u1ebfu v\u00ec s\u1ef1 xa x\u1ec9, l\u00e3ng ph\u00ed th\u00ec ch\u1ec9 ph\u00f9 h\u1ee3p \u0111\u1ed1i v\u1edbi n\u1ec1n kinh t\u1ebf bao c\u1ea5p ng\u00e0y x\u01b0a, m\u00e0 kh\u00f4ng \u0111\u00fang v\u1edbi n\u1ec1n kinh t\u1ebf th\u1ecb tr\u01b0\u1eddng, khuy\u1ebfn kh\u00edch t\u1ef1 do s\u1ea3n xu\u1ea5t, kinh doanh \u0111\u1ed3ng th\u1eddi v\u1edbi vi\u1ec7c khuy\u1ebfn m\u1ea1i, khuy\u1ebfn kh\u00edch ti\u00eau d\u00f9ng.<\/p>\n

3.2. Trong n\u1ec1n kinh t\u1ebf h\u00e0ng h\u00f3a th\u1ecb tr\u01b0\u1eddng, nguy c\u01a1 l\u1edbn nh\u1ea5t c\u1ee7a kinh doanh l\u00e0 kh\u00f4ng b\u00e1n \u0111\u01b0\u1ee3c h\u00e0ng, th\u00ec c\u1ea7n lo\u1ea1i b\u1ecf c\u00e1c h\u00e0ng h\u00f3a nh\u01b0 \u201c\u0111i\u1ec1u ho\u00e0 nhi\u1ec7t \u0111\u1ed9\u201d, \u201ct\u00e0u bay\u201d (ch\u1edf kh\u00e1ch), \u00f4 t\u00f4 (nh\u1ea5t l\u00e0 ch\u1edf kh\u00e1ch), \u201cx\u0103ng c\u00e1c lo\u1ea1i\u201d (d\u1ef1 ki\u1ebfn b\u1ed5 sung),\u2026 kh\u1ecfi \u0111\u1ed1i t\u01b0\u1ee3ng thu thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t. T\u01b0\u01a1ng t\u1ef1 c\u0169ng c\u1ea7n lo\u1ea1i b\u1ecf c\u00e1c d\u1ecbch v\u1ee5 \u201ckinh doanh m\u00e1t-xa\u201d, \u201cka-ra-\u00f4-k\u00ea\u201d ra kh\u1ecfi \u0111\u1ed1i t\u01b0\u1ee3ng b\u1ecb \u0111\u00e1nh thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t, v\u00ec c\u1ea7n \u0111\u01b0\u1ee3c coi \u0111\u00f3 l\u00e0 d\u1ecbch v\u1ee5 ch\u0103m s\u00f3c s\u1ee9c kh\u1ecfe h\u1eefu \u00edch, b\u00ecnh th\u01b0\u1eddng, th\u1eadm ch\u00ed b\u00ecnh d\u00e2n v\u00e0 d\u1ecbch v\u1ee5 v\u0103n h\u00f3a b\u1ed5 \u00edch, ph\u1ed5 bi\u1ebfn, \u0111\u1eddi th\u01b0\u1eddng.<\/p>\n

3.3. C\u0169ng kh\u00f4ng th\u1ec3 vin v\u00e0o l\u00fd do gi\u1ea3m thu\u1ebf nh\u1eadp kh\u1ea9u th\u00ec ph\u1ea3i t\u0103ng thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t. V\u1eady th\u00ec cam k\u1ebft qu\u1ed1c t\u1ebf c\u00f2n c\u00f3 \u00fd ngh\u0129a g\u00ec, khi m\u00e0 cam k\u1ebft gi\u1ea3m thu\u1ebf, nh\u01b0ng th\u1ef1c ch\u1ea5t v\u1eabn gi\u1eef nguy\u00ean?<\/p>\n

4. Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p:<\/strong><\/p>\n

4.1. Vi\u1ec7c s\u1eeda \u0111\u1ed5i quy \u0111\u1ecbnh kh\u1ea5u tr\u1eeb chi ph\u00ed khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf \u0111\u1ed1i v\u1edbi ho\u00e1 \u0111\u01a1n mua h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 t\u1eebng l\u1ea7n c\u00f3 gi\u00e1 tr\u1ecb t\u1eeb 10 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean ph\u1ea3i c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t, l\u00e0 h\u1ee3p l\u00fd.<\/p>\n

4.2. Chi ph\u00ed c\u1ee7a doanh nghi\u1ec7p n\u00e0y l\u00e0 thu nh\u1eadp c\u1ee7a c\u00e1 nh\u00e2n v\u00e0 ph\u00e1p nh\u00e2n kh\u00e1c, v\u00ec v\u1eady c\u1ea7n \u0111\u01b0\u1ee3c th\u1eeba nh\u1eadn m\u1ed9t c\u00e1ch t\u1ed1i \u0111a. V\u1ea5n \u0111\u1ec1 l\u00e0 ch\u1ed1ng gian l\u1eadn, gian d\u1ed1i, ch\u1ee9 kh\u00f4ng ph\u1ea3i l\u00e0 vi\u1ec7c can thi\u1ec7p v\u00e0o quy\u1ec1n t\u1ef1 do kinh doanh hay y\u00eau c\u1ea7u ti\u1ebft ki\u1ec7m chi ph\u00ed kinh doanh, v\u00ec \u0111\u00f3 l\u00e0 vi\u1ec7c c\u1ee7a doanh nghi\u1ec7p.<\/p>\n

4.3. Vi\u1ec7c kh\u1ed1ng ch\u1ebf chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb \u0111\u1ed1i v\u1edbi chi ph\u00ed tr\u1ea3 l\u00e3i ti\u1ec1n vay v\u1ed1n\u00a0t\u01b0\u01a1ng \u1ee9ng v\u1edbi kho\u1ea3n vay v\u01b0\u1ee3t qu\u00e1 nhi\u1ec1u\u00a0l\u1ea7n v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu\u00a0(v\u1ed1n m\u1ecfng) l\u00e0 kh\u00f4ng h\u1ee3p l\u00fd, n\u1ebfu nh\u01b0 \u0111\u00f3 l\u00e0 chi ph\u00ed c\u1ea7n thi\u1ebft, h\u1ee3p l\u00fd. Lu\u1eadt thu\u1ebf kh\u00f4ng n\u00ean l\u00e0m thay ch\u1ee9c n\u0103ng c\u1ee7a c\u00e1c lu\u1eadt kh\u00e1c nh\u1eb1m b\u1ea3o \u0111\u1ea3m t\u1ef7 l\u1ec7 an to\u00e0n v\u1ed1n c\u1ee7a ng\u00e0nh ng\u00e2n h\u00e0ng, t\u1ef7 l\u1ec7 an to\u00e0n t\u00e0i ch\u00ednh cho doanh nghi\u1ec7p, gia t\u0103ng n\u1ee3 x\u1ea5u,\u2026 C\u1ea7n lo\u1ea1i b\u1ecf nh\u1eefng quy \u0111\u1ecbnh lo\u1ea1i tr\u1eeb c\u00e1c kho\u1ea3n chi ph\u00ed h\u1ee3p ph\u00e1p, h\u1ee3p l\u1ec7, th\u1ef1c t\u1ebf n\u00f3i chung v\u00e0 chi ph\u00ed tr\u1ea3 l\u00e3i ti\u1ec1n vay n\u00f3i ri\u00eang \u0111\u1ec3 tr\u00e1nh t\u00ecnh tr\u1ea1ng, doanh nghi\u1ec7p kh\u00f4ng c\u00f3 l\u00e3i, th\u1eadm ch\u00ed b\u1ecb l\u1ed7 nh\u01b0ng v\u1eabn ph\u1ea3i n\u1ed9p thu\u1ebf thu nh\u1eadp.<\/p>\n

4.4. Kh\u00f4ng n\u00ean \u00e1p d\u1ee5ng m\u1ee9c thu\u1ebf su\u1ea5t thu nh\u1eadp doanh nghi\u1ec7p kh\u00e1c nhau 15 \u2013 17 \u2013 20% theo quy m\u00f4 doanh thu, lao \u0111\u1ed9ng, v\u00ec ph\u1ee9c t\u1ea1p, kh\u00f4ng h\u1ee3p l\u00fd, kh\u00f4ng c\u00f3 nhi\u1ec1u \u00fd ngh\u0129a th\u1ef1c t\u1ebf, d\u1ec5 b\u1ecb gian l\u1eadn, l\u1ee3i d\u1ee5ng, v\u00f4 t\u00ecnh khuy\u1ebfn kh\u00edch doanh nghi\u1ec7p duy tr\u00ec quy m\u00f4 nh\u1ecf, kh\u00f3 ph\u00e1t huy \u0111\u01b0\u1ee3c l\u1ee3i th\u1ebf hi\u1ec7u qu\u1ea3, c\u1ea1nh tranh.<\/p>\n

5. Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n:<\/strong><\/p>\n

5.1. Ngo\u1ea3i vi\u1ec7c b\u1ed5 sung kho\u1ea3n thu\u1ebf thu nh\u1eadp t\u1eeb \u201cti\u1ec1n l\u00e3i cho vay\u201d c\u1ee7a c\u00e1 nh\u00e2n, c\u1ea7n ph\u1ea3i quy \u0111\u1ecbnh th\u00eam vi\u1ec7c \u0111\u00e1nh thu\u1ebf \u0111\u1ed1i v\u1edbi ti\u1ec1n g\u1eedi n\u00f3i chung, ti\u1ec1n g\u1eedi ti\u1ebft ki\u1ec7m n\u00f3i ri\u00eang t\u1ea1i c\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng khi v\u01b0\u1ee3t m\u1ed9t m\u1ee9c nh\u1ea5t \u0111\u1ecbnh, ch\u1eb3ng h\u1ea1n cao h\u01a1n 2 l\u1ea7n m\u1ee9c thu\u1ebf kh\u1edfi \u0111i\u1ec3m m\u1ee9c thu nh\u1eadp t\u00ednh thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n (t\u00ednh theo n\u0103m).<\/p>\n

5.2. Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u0111\u1ed1i v\u1edbi thu nh\u1eadp b\u1ea5t th\u01b0\u1eddng, c\u1ea7n t\u00ednh theo t\u1eebng kho\u1ea3n thu nh\u1eadp, kh\u00f4ng c\u1ed9ng d\u1ed3n, tr\u00e1nh ph\u1ee9c t\u1ea1p, thu kh\u00f4ng \u0111\u01b0\u1ee3c bao nhi\u00eau.<\/p>\n

5.3. T\u01b0\u01a1ng \u1ee9ng v\u1edbi c\u00e1c m\u1ee9c l\u01b0\u01a1ng t\u1ed1i thi\u1ec3u l\u00e0 540.000 \u2013 600.000 \u0111\u1ed3ng v\u00e0o \u0111\u1ea7u n\u0103m 2008, 1.050.000 \u2013 2.350.000 \u0111\u1ed3ng v\u00e0o \u0111\u1ea7u n\u0103m 2013 v\u00e0 hi\u1ec7n nay l\u00e0 1.300.000 \u2013 3.750.000 \u0111\u1ed3ng , m\u1ee9c thu nh\u1eadp kh\u1edfi \u0111i\u1ec3m ch\u1ecbu thu\u1ebf t\u1eeb 4 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng \u00e1p d\u1ee5ng t\u1eeb n\u0103m 2008, \u0111\u00e3 \u0111\u01b0\u1ee3c t\u0103ng l\u00ean 9 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng t\u1eeb n\u0103m 2013 v\u00e0 \u0111\u01b0\u1ee3c d\u1ef1 ki\u1ebfn t\u0103ng l\u00ean 10 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng t\u1eeb n\u0103m 2019 l\u00e0 kh\u00f4ng \u0111\u00fang v\u1edbi b\u1ea3n ch\u1ea5t c\u1ee7a thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n, m\u00e0 l\u00e0 gi\u1ed1ng v\u1edbi thu\u1ebf thu nh\u1eadp cao tr\u01b0\u1edbc n\u0103m 2008.<\/p>\n

5.4. C\u1ea7n gi\u1ea3m 7 m\u1ee9c thu\u1ebf su\u1ea5t thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n hi\u1ec7n h\u00e0nh (5 \u2013 10 \u2013 15 \u2013 20 \u2013 25 \u2013 30 \u2013 35%) v\u00e0 5 m\u1ee9c theo \u0111\u1ec1 xu\u1ea5t s\u1eeda \u0111\u1ed5i (5 \u2013 10 \u2013 20 \u2013 25 \u2013 35%) xu\u1ed1ng 3 m\u1ee9c (5 \u2013 10 \u2013 20%). v\u00e0 gi\u1ea3m m\u1ee9c th\u1ea5p cao nh\u1ea5t 35% xu\u1ed1ng b\u1eb1ng m\u1ee9c thu\u1ebf su\u1ea5t thu nh\u1eadp doanh nghi\u1ec7p 20%<\/p>\n

5.5. C\u00f3 nhi\u1ec1u kho\u1ea3n thu nh\u1eadp t\u00ednh thu\u1ebf ri\u00eang, kh\u00f4ng t\u00ednh v\u00e0o thu nh\u1eadp chung nh\u01b0 b\u00e1n b\u1ea5t \u0111\u1ed9ng s\u1ea3n, ch\u1ee9ng kho\u00e1n,… Nh\u01b0ng thu nh\u1eadp v\u00e3ng lai t\u1eeb 2 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean th\u00ec l\u1ea1i ph\u1ea3i c\u1ed9ng d\u1ed3n c\u1ea3 n\u0103m \u0111\u1ec3 t\u00ednh thu\u1ebf, qu\u00e1 ph\u1ee9c t\u1ea1p, kh\u00f4ng \u0111\u01b0\u1ee3c bao nhi\u00eau. V\u00ec v\u1eady c\u1ea7n quy \u0111\u1ecbnh c\u00e1c kho\u1ea3n thu nh\u1eadp b\u1ea5t th\u01b0\u1eddng, nh\u1ea5t l\u00e0 c\u00e1c kho\u1ea3n nh\u1ecf l\u1ebb, t\u00ednh theo bi\u1ec3u thu\u1ebf ri\u00eang \u0111\u1ec3 \u0111\u1ee1 ph\u1ee9c t\u1ea1p, tr\u00e1nh t\u00ecnh tr\u1ea1ng hi\u1ec7n nay ph\u1ea3i theo d\u00f5i, t\u00ednh to\u00e1n, kh\u1ea9u tr\u1eeb m\u1ed7i kho\u1ea3n t\u1eeb 2 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean, th\u1eadm ch\u00ed c\u00e1c kho\u1ea3n 500.000 \u0111\u1ed3ng kh\u00f4ng b\u1ecb kh\u1ea9u tr\u1eeb thu\u1ebf t\u1ea1i ngu\u1ed3n, nh\u01b0ng c\u0169ng v\u1eabn ph\u1ea3i c\u1ed9ng d\u1ed3n \u0111\u1ec3 quy\u1ebft to\u00e1n thu\u1ebf cu\u1ed1i n\u0103m. Trong khi c\u00e1c kho\u1ea3n thu nh\u1eadp b\u1ea5t th\u01b0\u1eddng t\u1eeb nhu\u1eadn b\u00fat, nghi\u00ean c\u1ee9u khoa h\u1ecdc c\u00f3 th\u1ec3 ph\u1ea3i ch\u1ecbu thu\u1ebf 20 \u2013 30% (do \u0111\u00e3 c\u00f3 c\u00e1c kho\u1ea3n thu nh\u1eadp kh\u00e1c), th\u00ec thu\u1ebf thu nh\u1eadp \u0111\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n tr\u00fang th\u01b0\u1edfng hi\u1ec7n nay d\u00f9 h\u00e0ng tr\u0103m t\u1ef7 \u0111\u1ed3ng c\u0169ng ch\u1ec9 ph\u1ea3i n\u1ed9p 10% l\u00e0 qu\u00e1 b\u1ea5t c\u00f4ng. D\u1ef1 ki\u1ebfn s\u1eeda \u0111\u1ed5i Bi\u1ec3u thu\u1ebf l\u0169y ti\u1ebfn t\u1eebng ph\u1ea7n \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u00ednh thu\u1ebf t\u1eeb tr\u00fang th\u01b0\u1edfng \u0111\u1ebfn 5 t\u1ef7 \u0111\u1ed3ng ch\u1ec9 ph\u1ea3i n\u1ed9p thu\u1ebf 10%, tr\u00ean 5 \u2013 10 t\u1ef7 \u0111\u1ed3ng l\u00e0 20% v\u00e0 tr\u00ean 10 t\u1ef7 \u0111\u1ed3ng l\u00e0 20% c\u0169ng v\u1eabn l\u00e0 qu\u00e1 b\u1ea5t h\u1ee3p l\u00fd<\/p>\n

—————————–<\/em><\/p>\n

Lu\u1eadt s\u01b0 Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c<\/em><\/strong><\/p>\n

\u0110C:\u00a0<\/em>C\u00f4ng ty Lu\u1eadt\u00a0<\/em>ANVI, ph\u00f2ng 406, 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>","protected":false},"excerpt":{"rendered":"

(ANVI) – H\u1ed9i th\u1ea3o VCCI\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\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\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 H\u00e0 N\u1ed9i 14-9-2017   Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng, Thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t, Thu\u1ebf t\u00e0i nguy\u00ean, Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p Thu\u1ebf v\u00e0 thu nh\u1eadp c\u00e1 nh\u00e2n Thu\u1ebf l\u00e0 ngh\u0129a v\u1ee5 quan tr\u1ecdng nh\u1ea5t c\u1ee7a c\u00e1 nh\u00e2n v\u00e0 ph\u00e1p nh\u00e2n \u0111\u1ed1i v\u1edbi Nh\u00e0 n\u01b0\u1edbc, c\u1ea7n ph\u1ea3i \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh […]<\/p>\n","protected":false},"author":7,"featured_media":6751,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[18,26],"tags":[],"class_list":["post-6695","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-bao-chi-phong-van","category-legal-media"],"acf":[],"yoast_head":"\n290. 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