{"id":9052,"date":"2020-09-12T13:04:17","date_gmt":"2020-09-12T06:04:17","guid":{"rendered":"https:\/\/anvilaw.com\/vi\/?p=9052"},"modified":"2022-02-28T14:04:04","modified_gmt":"2022-02-28T07:04:04","slug":"3-137-nen-xem-xet-mien-giam-thue-thu-nhap-ca-nhan","status":"publish","type":"post","link":"https:\/\/anvilaw.com\/vi\/3-137-nen-xem-xet-mien-giam-thue-thu-nhap-ca-nhan\/","title":{"rendered":"3.137. N\u00ean xem x\u00e9t mi\u1ec5n, gi\u1ea3m thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n"},"content":{"rendered":"(TN) – \u0110\u1ec3 k\u00edch c\u1ea7u ti\u00eau d\u00f9ng tr\u01b0\u1edbc nh\u1eefng \u1ea3nh h\u01b0\u1edfng c\u1ee7a d\u1ecbch Covid-19<\/a>, ch\u00ednh s\u00e1ch mi\u1ec5n, gi\u1ea3m thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n<\/a> c\u1ea7n s\u1edbm xem x\u00e9t \u00e1p d\u1ee5ng<\/p>\n

H\u1ed7 tr\u1ee3 ngh\u1ec9 vi\u1ec7c c\u0169ng b\u1ecb kh\u1ea5u tr\u1eeb thu\u1ebf<\/strong><\/p>\n

T\u1ea1i b\u00e1o c\u00e1o \u201cT\u00e1c \u0111\u1ed9ng c\u1ee7a d\u1ecbch\u00a0Covid-19<\/a>\u00a0\u0111\u1ebfn t\u00ecnh h\u00ecnh lao \u0111\u1ed9ng vi\u1ec7c l\u00e0m t\u1ea1i Vi\u1ec7t Nam\u201d c\u1ee7a T\u1ed5ng c\u1ee5c Th\u1ed1ng k\u00ea c\u00f4ng b\u1ed1 \u0111\u1ea7u th\u00e1ng 7, d\u1ecbch Covid-19 xu\u1ea5t hi\u1ec7n \u0111\u00e3 t\u00e1c \u0111\u1ed9ng \u0111\u1ebfn lao \u0111\u1ed9ng, vi\u1ec7c l\u00e0m c\u1ee7a 30,8 tri\u1ec7u ng\u01b0\u1eddi t\u1eeb 15 tu\u1ed5i tr\u1edf l\u00ean. L\u1ef1c l\u01b0\u1ee3ng lao \u0111\u1ed9ng v\u00e0 lao \u0111\u1ed9ng c\u00f3 vi\u1ec7c l\u00e0m \u0111\u1ec1u gi\u1ea3m tr\u00ean 2 tri\u1ec7u ng\u01b0\u1eddi, l\u00e0 m\u1ee9c gi\u1ea3m l\u1edbn nh\u1ea5t trong v\u00f2ng 10 n\u0103m qua.<\/p>\n

\u0110i\u1ec1u tra \u0111\u1ee3t 2 t\u00e1c \u0111\u1ed9ng c\u1ee7a d\u1ecbch Covid-19 \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p<\/h3>\n

T\u1ed5ng c\u1ee5c Th\u1ed1ng k\u00ea s\u1ebd ti\u1ebfn h\u00e0nh \u0111i\u1ec1u tra \u0111\u1ed9t xu\u1ea5t \u0111\u00e1nh gi\u00e1 t\u00e1c \u0111\u1ed9ng c\u1ee7a d\u1ecbch Covid-19 t\u1edbi ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh c\u1ee7a doanh nghi\u1ec7p (DN) l\u1ea7n th\u1ee9 2. \u0110\u1ee3t thu th\u1eadp th\u00f4ng tin \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n t\u1eeb ng\u00e0y 10 – 20.9 v\u00e0 c\u00f4ng b\u1ed1 k\u1ebft qu\u1ea3 v\u00e0o cu\u1ed1i th\u00e1ng 9.<\/p>\n

M\u1ee5c \u0111\u00edch c\u1ee7a cu\u1ed9c \u0111i\u1ec1u tra l\u1ea7n n\u00e0y nh\u1eb1m thu th\u1eadp th\u00f4ng tin v\u1ec1 \u1ea3nh h\u01b0\u1edfng c\u1ee7a d\u1ecbch Covid-19 \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh c\u1ee7a DN; c\u0169ng nh\u01b0 \u0111\u00e1nh gi\u00e1 m\u1ee9c \u0111\u1ed9 h\u1ed7 tr\u1ee3 v\u00e0 s\u1ef1 lan t\u1ecfa c\u1ee7a c\u00e1c ch\u00ednh s\u00e1ch c\u1ee7a Ch\u00ednh ph\u1ee7, c\u00e1c ng\u00e0nh \u0111\u1ed1i v\u1edbi DN trong th\u1eddi gian qua. Th\u00f4ng qua \u0111\u00f3, Ch\u00ednh ph\u1ee7, c\u00e1c ng\u00e0nh v\u00e0 \u0111\u1ecba ph\u01b0\u01a1ng c\u00f3 c\u00e1c ch\u00ednh s\u00e1ch, gi\u1ea3i ph\u00e1p ti\u1ebfp t\u1ee5c th\u00e1o g\u1ee1 kh\u00f3 kh\u0103n cho s\u1ea3n xu\u1ea5t kinh doanh gi\u00fap DN \u1ee9ng ph\u00f3 t\u1ed1t h\u01a1n tr\u01b0\u1edbc d\u1ecbch Covid-19 l\u1ea7n 2.<\/p>\n

Tr\u01b0\u1edbc \u0111\u00f3, cu\u1ed9c \u0111i\u1ec1u tra l\u1ea7n 1 \u0111\u00e1nh gi\u00e1 t\u00e1c \u0111\u1ed9ng c\u1ee7a d\u1ecbch Covid-19 \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh c\u1ee7a DN \u0111\u00e3 \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n v\u00e0o th\u00e1ng 4. K\u1ebft qu\u1ea3 \u0111i\u1ec1u tra 126.565 DN cho th\u1ea5y, c\u00f3 t\u1edbi 85,7% s\u1ed1 c\u00f4ng ty b\u1ecb t\u00e1c \u0111\u1ed9ng b\u1edfi d\u1ecbch Covid-19. Trong \u0111\u00f3, m\u1ed9t s\u1ed1 ng\u00e0nh kinh t\u1ebf c\u00f3 t\u1ef7 l\u1ec7 DN ch\u1ecbu t\u00e1c \u0111\u1ed9ng ti\u00eau c\u1ef1c cao, \u0111i\u1ec3n h\u00ecnh nh\u01b0: ng\u00e0nh h\u00e0ng kh\u00f4ng 100%, d\u1ecbch v\u1ee5 l\u01b0u tr\u00fa 97,1%, d\u1ecbch v\u1ee5 \u0103n u\u1ed1ng 95,5%, ho\u1ea1t \u0111\u1ed9ng c\u1ee7a c\u00e1c \u0111\u1ea1i l\u00fd du l\u1ecbch 95,7%,\u00a0gi\u00e1o d\u1ee5c v\u00e0 \u0111\u00e0o t\u1ea1o<\/a>\u00a093,9%, ti\u1ebfp \u0111\u1ebfn l\u00e0 c\u00e1c ng\u00e0nh d\u1ec7t may, s\u1ea3n xu\u1ea5t da, c\u00e1c s\u1ea3n ph\u1ea9m t\u1eeb da, s\u1ea3n xu\u1ea5t c\u00e1c s\u1ea3n ph\u1ea9m \u0111i\u1ec7n t\u1eed, s\u1ea3n xu\u1ea5t \u00f4 t\u00f4 \u0111\u1ec1u c\u00f3 t\u1ef7 l\u1ec7 tr\u00ean 90%…<\/p>\n

M.Ph\u01b0\u01a1ng<\/p>\n

Thu nh\u1eadp b\u00ecnh qu\u00e2n th\u00e1ng c\u1ee7a lao \u0111\u1ed9ng trong qu\u00fd 2\/2020 gi\u1ea3m 525.000 \u0111\u1ed3ng so v\u1edbi qu\u00fd tr\u01b0\u1edbc v\u00e0 gi\u1ea3m 279.000 \u0111\u1ed3ng so v\u1edbi c\u00f9ng k\u1ef3, xu\u1ed1ng 5,2 tri\u1ec7u \u0111\u1ed3ng. \u0110\u00e2y l\u00e0 n\u0103m \u0111\u1ea7u ti\u00ean thu nh\u1eadp c\u1ee7a lao \u0111\u1ed9ng trong qu\u00fd 2 gi\u1ea3m so v\u1edbi c\u00f9ng k\u1ef3 n\u0103m tr\u01b0\u1edbc trong 5 n\u0103m qua (gi\u1ea3m 5,1%).<\/p>\n

Th\u1ebf nh\u01b0ng, r\u1ea5t nhi\u1ec1u b\u1ea5t c\u1eadp c\u1ee7a\u00a0ch\u00ednh s\u00e1ch thu\u1ebf<\/a>\u00a0thu nh\u1eadp c\u00e1 nh\u00e2n (TNCN) v\u1eabn ch\u01b0a \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh. \u00d4ng S\u01a1n (ch\u1ea1y xe \u00f4m c\u00f4ng ngh\u1ec7) cho bi\u1ebft, quy \u0111\u1ecbnh ng\u01b0\u1eddi ch\u1ea1y xe \u00f4m c\u00f3 doanh thu tr\u00ean 100 tri\u1ec7u \u0111\u1ed3ng\/n\u0103m \u0111\u00f3ng thu\u1ebf TNCN ch\u01b0a \u0111\u01b0\u1ee3c gi\u1ea3i quy\u1ebft v\u1eabn \u0111ang g\u00e2y b\u1ee9c x\u00fac. Nh\u1ea5t l\u00e0 hi\u1ec7n nay m\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u00e3 t\u0103ng t\u1eeb<\/p>\n

9 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng l\u00ean 11 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng, t\u1ee9c ng\u01b0\u1eddi l\u00e0m c\u00f4ng \u0103n l\u01b0\u01a1ng \u0111\u01b0\u1ee3c tr\u1eeb 132 tri\u1ec7u \u0111\u1ed3ng\/n\u0103m tr\u01b0\u1edbc khi t\u00ednh thu\u1ebf TNCN. Trong khi \u0111\u00f3, ng\u01b0\u1eddi ch\u1ea1y xe \u00f4m ph\u1ea3i ch\u1ecbu chi ph\u00ed x\u0103ng xe, s\u1eeda ch\u1eefa xe… th\u00ec c\u00f3 doanh thu 100 tri\u1ec7u \u0111\u1ed3ng \u0111\u00e3 ph\u1ea3i n\u1ed9p thu\u1ebf TNCN.<\/p>\n

T\u01b0\u01a1ng t\u1ef1, kho\u1ea3n ti\u1ec1n doanh nghi\u1ec7p\u00a0h\u1ed7 tr\u1ee3 ng\u01b0\u1eddi lao \u0111\u1ed9ng<\/a>\u00a0ngh\u1ec9 vi\u1ec7c, m\u1ea5t vi\u1ec7c l\u00e0m do \u1ea3nh h\u01b0\u1edfng c\u1ee7a \u0111\u1ea1i d\u1ecbch Covid-19 ph\u1ea3i th\u1ef1c hi\u1ec7n kh\u1ea5u tr\u1eeb thu\u1ebf 10% g\u00e2y ra kh\u00f4ng \u00edt b\u1ee9c x\u00fac. T\u1ed5ng li\u00ean \u0111o\u00e0n Lao \u0111\u1ed9ng Vi\u1ec7t Nam v\u1eeba qua \u0111\u1ec1 ngh\u1ecb Ch\u00ednh ph\u1ee7 ch\u1ec9 \u0111\u1ea1o B\u1ed9 T\u00e0i ch\u00ednh, T\u1ed5ng c\u1ee5c Thu\u1ebf xem x\u00e9t vi\u1ec7c kh\u00f4ng thu thu\u1ebf TNCN 10%. Ph\u00eda B\u1ed9 T\u00e0i ch\u00ednh cho hay s\u1ebd b\u00e1o c\u00e1o Th\u1ee7 t\u01b0\u1edbng \u0111\u1ec3 tr\u00ecnh c\u00e1c c\u1ea5p c\u00f3 th\u1ea9m quy\u1ec1n x\u1eed l\u00fd theo \u0111\u00fang quy \u0111\u1ecbnh v\u00e0 ph\u00f9 h\u1ee3p v\u1edbi t\u00ecnh h\u00ecnh th\u1ef1c ti\u1ec5n, vi\u1ec7c mi\u1ec5n gi\u1ea3m thu\u1ebf TNCN thu\u1ed9c th\u1ea9m quy\u1ec1n c\u1ee7a Qu\u1ed1c h\u1ed9i.<\/p>\n

Nhi\u1ec1u \u00fd ki\u1ebfn cho r\u1eb1ng, \u0111\u00e2y \u0111\u00fang l\u00e0 “\u0111\u01b0\u1ee3c v\u1ea1 th\u00ec m\u00e1 \u0111\u00e3 s\u01b0ng”. Kh\u00f3 kh\u0103n m\u1edbi ph\u1ea3i h\u1ed7 tr\u1ee3 nh\u01b0ng l\u1ea1i b\u1ecb tr\u1eeb thu\u1ebf l\u00e0 \u0111i\u1ec1u v\u00f4 l\u00fd. Nh\u01b0ng \u0111\u1ec3 s\u1eeda quy \u0111\u1ecbnh v\u00f4 l\u00fd th\u00ec l\u1ea1i ph\u1ea3i ch\u1edd… quy tr\u00ecnh.<\/p>\n

Xem x\u00e9t mi\u1ec5n, gi\u1ea3m thu\u1ebf TNCN<\/p>\n

Theo \u0111\u00e1nh gi\u00e1 c\u1ee7a Trung t\u00e2m th\u00f4ng tin v\u00e0 d\u1ef1 b\u00e1o\u00a0kinh t\u1ebf<\/a>\u00a0– x\u00e3 h\u1ed9i qu\u1ed1c gia (NCIF) thu\u1ed9c B\u1ed9 K\u1ebf ho\u1ea1ch – \u0110\u1ea7u t\u01b0, \u0111\u1ea1i d\u1ecbch Covid-19 \u0111\u00e3 g\u00e2y ra nh\u1eefng \u1ea3nh h\u01b0\u1edfng ti\u00eau c\u1ef1c, nhanh v\u00e0 m\u1ea1nh t\u1edbi kinh t\u1ebf th\u1ebf gi\u1edbi v\u00e0 Vi\u1ec7t Nam; nguy c\u01a1 suy tho\u00e1i l\u1edbn nh\u1ea5t trong nhi\u1ec1u th\u1eadp ni\u00ean, t\u0103ng tr\u01b0\u1edfng s\u1ee5t gi\u1ea3m nghi\u00eam tr\u1ecdng h\u01a1n c\u1ea3 th\u1eddi k\u1ef3 kh\u1ee7ng ho\u1ea3ng t\u00e0i ch\u00ednh 2008 – 2009; ho\u1ea1t \u0111\u1ed9ng kinh t\u1ebf b\u1ecb d\u1eebng \u0111\u1ed9t ng\u1ed9t; th\u01b0\u01a1ng m\u1ea1i v\u00e0 \u0111\u1ea7u t\u01b0 suy gi\u1ea3m; th\u1ecb tr\u01b0\u1eddng t\u00e0i ch\u00ednh th\u1ebf gi\u1edbi b\u1ea5t \u1ed5n; nhi\u1ec1u xu h\u01b0\u1edbng m\u1edbi v\u1ec1 kinh t\u1ebf, \u0111\u1ecba\u00a0ch\u00ednh tr\u1ecb th\u1ebf gi\u1edbi<\/a>\u00a0c\u0169ng \u0111\u01b0\u1ee3c h\u00ecnh th\u00e0nh v\u00e0 d\u1ef1 b\u00e1o s\u1ebd tr\u1edf th\u00e0nh xu h\u01b0\u1edbng ch\u1ee7 \u0111\u1ea1o trong th\u1eddi gian t\u1edbi, \u0111\u1eb7c bi\u1ec7t l\u00e0 xu h\u01b0\u1edbng t\u00e1i \u0111\u1ecbnh h\u00ecnh chu\u1ed7i cung \u1ee9ng to\u00e0n c\u1ea7u. D\u01b0 \u0111\u1ecba t\u0103ng tr\u01b0\u1edfng c\u1ee7a n\u1ec1n kinh t\u1ebf trong 6 th\u00e1ng cu\u1ed1i n\u0103m b\u1ecb thu h\u1eb9p \u0111\u00e1ng k\u1ec3 v\u00e0 m\u1ed9t trong nh\u1eefng \u0111\u1ed9ng l\u1ef1c t\u0103ng tr\u01b0\u1edfng l\u00e0 \u201ck\u00edch th\u00edch ti\u00eau d\u00f9ng\u201d.<\/p>\n

TS L\u00ea \u0110\u1ea1t Ch\u00ed, Ph\u00f3 tr\u01b0\u1edfng khoa T\u00e0i ch\u00ednh\u00a0Tr\u01b0\u1eddng \u0111\u1ea1i h\u1ecdc<\/a>\u00a0Kinh t\u1ebf TP.HCM (UEH), cho r\u1eb1ng: Trong b\u1ed1i c\u1ea3nh hi\u1ec7n nay, c\u1ea7n c\u00f3 ch\u00ednh s\u00e1ch mi\u1ec5n, gi\u1ea3m thu\u1ebf TNCN nh\u01b0 \u0111\u00e3 t\u1eebng l\u00e0m n\u0103m 2009 nh\u1eb1m k\u00edch th\u00edch ti\u00eau d\u00f9ng. \u0110\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu \u1ea3nh h\u01b0\u1edfng do t\u00e1c \u0111\u1ed9ng c\u1ee7a d\u1ecbch Covid-19 l\u00e0 c\u00f4ng nh\u00e2n, nh\u00e2n vi\u00ean nh\u01b0ng t\u1ef7 l\u1ec7 n\u00e0y \u0111\u00f3ng thu\u1ebf th\u1ea5p trong t\u1ed5ng thu ng\u00e2n s\u00e1ch. Th\u1ebf nh\u01b0ng c\u0169ng kh\u00f4ng n\u00ean c\u00f3 t\u00e2m l\u00fd \u201cnh\u1eefng ng\u01b0\u1eddi n\u1ed9p thu\u1ebf l\u00e0 gi\u00e0u, c\u1ee9 \u0111\u1ec3 cho h\u1ecd \u0111\u00f3ng\u201d, b\u1edfi th\u1eadt ra n\u1ebfu c\u00f3 ngu\u1ed3n ti\u1ec1n mi\u1ec5n thu\u1ebf, nh\u1eefng ng\u01b0\u1eddi n\u00e0y t\u00e1i \u0111\u1ea7u t\u01b0 m\u1ea1nh m\u1ebd h\u01a1n. Ch\u1eb3ng h\u1ea1n nh\u01b0 mua b\u1ea5t \u0111\u1ed9ng s\u1ea3n th\u00ec c\u0169ng t\u0103ng doanh s\u1ed1 th\u1ecb tr\u01b0\u1eddng nh\u00e0 \u0111\u1ea5t ch\u1ee9 kh\u00f4ng n\u00ean t\u00ednh to\u00e1n qu\u00e1 ch\u1eb7t ch\u1ebd.<\/p>\n

\u201cV\u1ea5n \u0111\u1ec1 c\u0103n b\u1ea3n c\u1ee7a n\u1ec1n kinh t\u1ebf hi\u1ec7n nay l\u00e0 suy gi\u1ea3m t\u1ed5ng c\u1ea7u, trong khi Ch\u00ednh ph\u1ee7 ch\u01b0a th\u1ec3 n\u00e0o t\u0103ng chi ti\u00eau c\u00f4ng ngay \u0111\u01b0\u1ee3c. Do \u0111\u00f3, vi\u1ec7c gi\u1ea3m thu\u1ebf \u0111\u1ec3 gia t\u0103ng thu nh\u1eadp trong d\u00e2n c\u01b0 s\u1ebd th\u00fac \u0111\u1ea9y t\u1ed1t h\u01a1n vi\u1ec7c k\u00edch th\u00edch chi ti\u00eau. Th\u1ef1c t\u1ebf, \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf TNCN hi\u1ec7n nay \u0111\u00e3 t\u0103ng l\u00ean so v\u1edbi tr\u01b0\u1edbc \u0111\u00e2y r\u1ea5t nhi\u1ec1u n\u00ean vi\u1ec7c mi\u1ec5n gi\u1ea3m thu\u1ebf l\u00e0 n\u00ean xem x\u00e9t b\u1edfi vi\u1ec7c n\u00e0y c\u00f3 t\u00e1c \u0111\u1ed9ng lan t\u1ecfa tr\u00ean di\u1ec7n r\u1ed9ng. C\u00f2n kh\u00f4ng \u0111\u01b0\u1ee3c h\u1ed7 tr\u1ee3, ng\u01b0\u1eddi d\u00e2n th\u1eaft ch\u1eb7t chi ti\u00eau th\u00ec ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh c\u0169ng thu h\u1eb9p. Kinh nghi\u1ec7m c\u00e1c n\u01b0\u1edbc v\u1ec1 ch\u00ednh s\u00e1ch ti\u1ec1n t\u1ec7 v\u00e0 ch\u00ednh s\u00e1ch t\u00e0i kh\u00f3a h\u1ed7 tr\u1ee3 trong m\u00f9a d\u1ecbch Covid-19 l\u00e0 chi nhanh, d\u1ec5 v\u00e0 \u0111\u00fang th\u1eddi \u0111i\u1ec3m. N\u1ebfu c\u1ee9 n\u00e2ng l\u00ean \u0111\u1eb7t xu\u1ed1ng th\u00ec qua th\u1eddi \u0111i\u1ec3m, l\u00e0m t\u1ed5ng c\u1ea7u s\u1ee5t gi\u1ea3m, kinh t\u1ebf \u0111\u1ee9ng lu\u00f4n th\u00ec chi ph\u00ed kh\u00f4i ph\u1ee5c c\u0169ng r\u1ea5t l\u1edbn\u201d, \u00f4ng Ch\u00ed ph\u00e2n t\u00edch.<\/p>\n

\u0110\u1ed3ng quan \u0111i\u1ec3m, lu\u1eadt s\u01b0 Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c, Gi\u00e1m \u0111\u1ed1c C\u00f4ng ty Lu\u1eadt ANVI<\/em>, nh\u1eadn \u0111\u1ecbnh: C\u00e1c n\u01b0\u1edbc kh\u00e1c hi\u1ec7n nay \u0111ang c\u00f3 nh\u1eefng bi\u1ec7n ph\u00e1p h\u1ed7 tr\u1ee3 tr\u1ef1c ti\u1ebfp \u0111\u1ebfn ng\u01b0\u1eddi d\u00e2n, do \u0111\u00f3 Ch\u00ednh ph\u1ee7 c\u0169ng c\u1ea7n xem x\u00e9t cho mi\u1ec5n thu\u1ebf TNCN cho c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng nh\u1eadn l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng \u0111\u1ec3 k\u00edch c\u1ea7u ti\u00eau d\u00f9ng, t\u1eeb \u0111\u00f3 th\u00fac \u0111\u1ea9y ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t\u00a0kinh doanh<\/a>, v\u1ef1c d\u1eady n\u1ec1n kinh t\u1ebf. \u201cVi\u1ec7c gi\u00e3n thu\u1ebf TNCN l\u00e0 kh\u00f4ng hi\u1ec7u qu\u1ea3 v\u00ec tr\u01b0\u1edbc sau g\u00ec c\u0169ng ph\u1ea3i \u0111\u00f3ng. Th\u1eddi \u0111i\u1ec3m hi\u1ec7n t\u1ea1i c\u1ea7n bi\u1ec7n ph\u00e1p m\u1ea1nh h\u01a1n, \u0111\u00f3 l\u00e0 mi\u1ec5n, gi\u1ea3m thu\u1ebf TNCN. Do d\u1ecbch Covid-19 k\u00e9o d\u00e0i v\u00e0 g\u00e2y \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn n\u0103m sau n\u00ean ch\u00ednh s\u00e1ch gi\u1ea3m, mi\u1ec5n thu\u1ebf c\u0169ng c\u1ea7n th\u1ef1c hi\u1ec7n t\u00ednh \u0111\u1ebfn cu\u1ed1i n\u0103m 2021 (h\u01a1n n\u0103m), t\u1ef7 l\u1ec7 mi\u1ec5n gi\u1ea3m t\u1eeb 30 – 50%\u201d, \u00f4ng \u0110\u1ee9c n\u00f3i.<\/p>\n

Thanh Xu\u00e2n<\/strong><\/p>\n

—————-<\/p>\n

Thanh ni\u00ean (Ch\u00ednh s\u00e1ch ph\u00e1t tri\u1ec3n) 12-9-2020:<\/em><\/strong><\/p>\n

https:\/\/thanhnien.vn\/tai-chinh-kinh-doanh\/nen-xem-xet-mien-giam-thue-thu-nhap-ca-nhan-1278040.html<\/em><\/a><\/p>\n

(144\/1.3<\/em>75<\/em>)<\/em>","protected":false},"excerpt":{"rendered":"

(TN) – \u0110\u1ec3 k\u00edch c\u1ea7u ti\u00eau d\u00f9ng tr\u01b0\u1edbc nh\u1eefng \u1ea3nh h\u01b0\u1edfng c\u1ee7a d\u1ecbch Covid-19, ch\u00ednh s\u00e1ch mi\u1ec5n, gi\u1ea3m thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n c\u1ea7n s\u1edbm xem x\u00e9t \u00e1p d\u1ee5ng H\u1ed7 tr\u1ee3 ngh\u1ec9 vi\u1ec7c c\u0169ng b\u1ecb kh\u1ea5u tr\u1eeb thu\u1ebf T\u1ea1i b\u00e1o c\u00e1o \u201cT\u00e1c \u0111\u1ed9ng c\u1ee7a d\u1ecbch\u00a0Covid-19\u00a0\u0111\u1ebfn t\u00ecnh h\u00ecnh lao \u0111\u1ed9ng vi\u1ec7c l\u00e0m t\u1ea1i Vi\u1ec7t Nam\u201d c\u1ee7a […]<\/p>\n","protected":false},"author":1,"featured_media":9053,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[27,26],"tags":[],"class_list":["post-9052","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-interviews","category-legal-media"],"acf":[],"yoast_head":"\n3.137. N\u00ean xem x\u00e9t mi\u1ec5n, gi\u1ea3m 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\/3-137-nen-xem-xet-mien-giam-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]3.137. 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