{"id":9794,"date":"2020-03-02T15:56:05","date_gmt":"2020-03-02T08:56:05","guid":{"rendered":"https:\/\/anvilaw.com\/vi\/?p=9794"},"modified":"2022-03-01T17:23:18","modified_gmt":"2022-03-01T10:23:18","slug":"2-907-dieu-chinh-sao-cho-hop-ly","status":"publish","type":"post","link":"https:\/\/anvilaw.com\/vi\/2-907-dieu-chinh-sao-cho-hop-ly\/","title":{"rendered":"2.907. \u0110i\u1ec1u ch\u1ec9nh sao cho h\u1ee3p l\u00fd"},"content":{"rendered":"<h4><strong>(SGGP) &#8211; B\u1ed9 T\u00e0i ch\u00ednh \u0111ang g\u1eedi l\u1ea5y \u00fd ki\u1ebfn d\u1ef1 th\u1ea3o ngh\u1ecb quy\u1ebft v\u1ec1 \u0111i\u1ec1u ch\u1ec9nh m\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh (GTGC) c\u1ee7a thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n (TNCN). D\u1ef1 th\u1ea3o n\u00e0y s\u1ebd ph\u1ea3i \u0111\u01b0\u1ee3c Ch\u00ednh ph\u1ee7 th\u00f4ng qua tr\u01b0\u1edbc khi tr\u00ecnh \u1ee6y ban Th\u01b0\u1eddng v\u1ee5 Qu\u1ed1c h\u1ed9i quy\u1ebft \u0111\u1ecbnh.\u00a0<\/strong><\/h4>\n<p>C\u01a1 s\u1edf c\u1ee7a vi\u1ec7c \u0111i\u1ec1u ch\u1ec9nh n\u00e0y l\u00e0 theo Lu\u1eadt s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt Thu\u1ebf TNCN s\u1ed1 04\/2007\/QH12 hay c\u00f2n g\u1ecdi l\u00e0 Lu\u1eadt s\u1ed1 26\/2012\/QH13. \u0110\u00f3 l\u00e0, trong tr\u01b0\u1eddng h\u1ee3p ch\u1ec9 s\u1ed1 gi\u00e1 ti\u00eau d\u00f9ng (CPI) bi\u1ebfn \u0111\u1ed9ng tr\u00ean 20% so v\u1edbi th\u1eddi \u0111i\u1ec3m lu\u1eadt c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh ho\u1eb7c th\u1eddi \u0111i\u1ec3m \u0111i\u1ec1u ch\u1ec9nh m\u1ee9c GTGC g\u1ea7n nh\u1ea5t th\u00ec Ch\u00ednh ph\u1ee7 tr\u00ecnh \u1ee6y ban Th\u01b0\u1eddng v\u1ee5 Qu\u1ed1c h\u1ed9i \u0111i\u1ec1u ch\u1ec9nh m\u1ee9c GTGC. Theo s\u1ed1 li\u1ec7u c\u1ee7a T\u1ed5ng c\u1ee5c Th\u1ed1ng k\u00ea, CPI t\u1ea1i th\u1eddi \u0111i\u1ec3m cu\u1ed1i th\u00e1ng 12-2019 so v\u1edbi ng\u00e0y 1-7-2013 l\u00e0 123,2%, t\u0103ng 23,2%.<\/p>\n<p>Theo d\u1ef1 ki\u1ebfn, m\u1ee9c GTGC s\u1ebd t\u1eeb 9 tri\u1ec7u \u0111\u1ed3ng l\u00ean 11 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf v\u00e0 ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c t\u1eeb 3,6 tri\u1ec7u \u0111\u1ed3ng l\u00ean 4,4 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng. M\u1ee9c n\u00e0y c\u0103n c\u1ee9 v\u00e0o m\u1ee9c GTGC hi\u1ec7n h\u00e0nh nh\u00e2n v\u1edbi bi\u1ebfn \u0111\u1ed9ng gi\u00e1 c\u1ea3 7 n\u0103m qua (23,2%).<\/p>\n<p>Theo \u0111\u1ec1 xu\u1ea5t \u0111\u00f3, m\u1ed9t c\u1eb7p v\u1ee3 ch\u1ed3ng nu\u00f4i 2 con nh\u1ecf, th\u00ec ph\u1ea7n thu nh\u1eadp tr\u00ean 30,8 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng m\u1edbi b\u1eaft \u0111\u1ea7u ph\u1ea3i n\u1ed9p thu\u1ebf; m\u1ed9t ng\u01b0\u1eddi c\u00f3 thu nh\u1eadp d\u01b0\u1edbi 11 tri\u1ec7u ch\u01b0a t\u00ednh ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c kh\u00f4ng ph\u1ea3i n\u1ed9p thu\u1ebf.<\/p>\n<p>Theo TS Nguy\u1ec5n \u0110\u1ee9c \u0110\u1ed9, Ph\u00f3 Vi\u1ec7n tr\u01b0\u1edfng Vi\u1ec7n Kinh t\u1ebf &#8211; T\u00e0i ch\u00ednh, v\u1ec1 t\u1ed5ng th\u1ec3, vi\u1ec7c \u0111i\u1ec1u ch\u1ec9nh m\u1ee9c GTGC nh\u01b0 ph\u01b0\u01a1ng \u00e1n c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh l\u00e0 ph\u00f9 h\u1ee3p v\u1edbi m\u1ee9c tr\u01b0\u1ee3t gi\u00e1 23,2%. Tuy nhi\u00ean, vi\u1ec7c \u0111i\u1ec1u ch\u1ec9nh n\u00e0y h\u01a1i mu\u1ed9n so v\u1edbi di\u1ec5n bi\u1ebfn c\u1ee7a gi\u00e1 c\u1ea3 tr\u00ean th\u1ef1c t\u1ebf. N\u1ebfu vi\u1ec7c thay \u0111\u1ed5i di\u1ec5n ra v\u00e0o n\u0103m 2019 khi CPI v\u1eeba t\u0103ng v\u01b0\u1ee3t 20%, th\u00ec ng\u01b0\u1eddi n\u1ed9p thu\u1ebf s\u1ebd \u0111\u01b0\u1ee3c l\u1ee3i h\u01a1n.<\/p>\n<p><em>B\u00ecnh lu\u1eadn v\u1ec1 thu\u1ebf TNCN, lu\u1eadt s\u01b0 Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c, Gi\u00e1m \u0111\u1ed1c C\u00f4ng ty Lu\u1eadt ANVI cho r\u1eb1ng, lu\u1eadt hi\u1ec7n h\u00e0nh kh\u00f4ng r\u00f5 tri\u1ebft l\u00fd, nguy\u00ean t\u1eafc \u0111\u00e1nh thu\u1ebf. V\u00ed d\u1ee5, ng\u01b0\u1eddi c\u00f3 thu nh\u1eadp t\u1eeb c\u1ed5 t\u1ee9c c\u00f4ng ty d\u00f9 v\u00e0i ng\u00e0n \u0111\u1ed3ng m\u1ed7i n\u0103m th\u00ec ph\u1ea3i n\u1ed9p thu\u1ebf, song, n\u1ebfu c\u00f3 thu nh\u1eadp h\u00e0ng t\u1ef7 \u0111\u1ed3ng m\u1ed7i th\u00e1ng t\u1eeb ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng l\u1ea1i kh\u00f4ng ph\u1ea3i n\u1ed9p thu\u1ebf.<\/em><\/p>\n<p><em>Nguy\u00ean t\u1eafc c\u1ee7a thu\u1ebf TNCN l\u00e0 ph\u1ea3i \u0111\u00e1nh thu\u1ebf \u0111\u1ed1i v\u1edbi m\u1ecdi kho\u1ea3n v\u00e0 m\u1ecdi m\u1ee9c thu nh\u1eadp. Tuy nhi\u00ean, \u201c\u0111\u1ec3 \u0111\u01a1n gi\u1ea3n, b\u1edbt vi\u1ec7c kh\u00f4ng hi\u1ec7u qu\u1ea3, kh\u00f4ng c\u1ea7n thi\u1ebft\u201d, n\u00ean lu\u1eadt \u0111\u00e3 lo\u1ea1i tr\u1eeb s\u1ed1 ph\u1ea3i n\u1ed9p m\u1ee9c th\u1ea5p, kh\u00f4ng \u0111\u00e1ng k\u1ec3 v\u00e0 \u0111\u00f3 ch\u00ednh l\u00e0 kho\u1ea3n GTGC. Kho\u1ea3n GTGC kh\u00f4ng d\u1ef1a v\u00e0o m\u1ee9c s\u1ed1ng t\u1ed1i thi\u1ec3u, thu nh\u1eadp b\u00ecnh qu\u00e2n \u0111\u1ea7u ng\u01b0\u1eddi, c\u0169ng kh\u00f4ng c\u0103n c\u1ee9 v\u00e0o m\u1ee9c l\u01b0\u01a1ng t\u1ed1i thi\u1ec3u chung v\u00e0 m\u1ee9c l\u01b0\u01a1ng t\u1ed1i thi\u1ec3u theo v\u00f9ng.<\/em><\/p>\n<p><em>T\u1ea1i sao m\u1ee9c l\u01b0\u01a1ng t\u1ed1i thi\u1ec3u theo 4 v\u00f9ng ch\u00eanh nhau g\u1ea5p 1,5 l\u1ea7n, m\u00e0 m\u1ee9c thu nh\u1eadp kh\u1edfi \u0111i\u1ec3m \u0111\u00f3ng thu\u1ebf v\u00e0 GTGC l\u1ea1i b\u1eb1ng nhau? C\u00f2n n\u1ebfu c\u0103n c\u1ee9 v\u00e0o m\u1ee9c l\u01b0\u01a1ng t\u1ed1i thi\u1ec3u, th\u00ec m\u1ee9c GTGC l\u1ea1i qu\u00e1 cao. M\u1ee9c GTGC h\u1ee3p l\u00fd l\u00e0 ph\u1ea3i k\u1ebft h\u1ee3p gi\u1eefa 2 ti\u00eau ch\u00ed, kh\u1ea5u tr\u1eeb c\u1ed1 \u0111\u1ecbnh v\u00e0 kh\u1ea5u tr\u1eeb m\u1ed9t s\u1ed1 nhu c\u1ea7u chi ti\u00eau t\u1ed1i thi\u1ec3u, c\u00f3 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb h\u1ee3p l\u00fd.<\/em><\/p>\n<p><em>V\u1edbi quy \u0111\u1ecbnh hi\u1ec7n nay, m\u1ed9t ng\u01b0\u1eddi tuy thu nh\u1eadp kh\u00e1 cao, nh\u01b0ng do ph\u1ea3i chi ph\u00ed cho con h\u1ecdc h\u00e0nh, b\u1ec7nh t\u1eadt, thu\u00ea nh\u00e0 \u1edf\u2026 n\u00ean cu\u1ed9c s\u1ed1ng c\u00f3 th\u1ec3 v\u1eabn kh\u00f3 kh\u0103n. V\u00e0, th\u1eadt b\u1ea5t c\u00f4ng l\u00e0 h\u1ecd ph\u1ea3i n\u1ed9p thu\u1ebf TNCN nhi\u1ec1u h\u01a1n ng\u01b0\u1eddi c\u00f3 thu nh\u1eadp th\u1ea5p h\u01a1n nh\u01b0ng kh\u00f4ng ph\u1ea3i lo c\u00e1c kho\u1ea3n tr\u00ean.<\/em><\/p>\n<p><em>B\u00ecnh lu\u1eadn v\u1ec1 GTGC, \u00f4ng \u0110\u1ee9c cho r\u1eb1ng, con s\u1ed1 l\u1ea1m ph\u00e1t tr\u00ean 20% m\u1edbi \u0111i\u1ec1u ch\u1ec9nh l\u00e0 qu\u00e1 cao v\u00e0\u00a0 c\u1ea7n gi\u1ea3m xu\u1ed1ng m\u1ed9t n\u1eeda. N\u1ebfu 1 &#8211; 2 n\u0103m, l\u1ea1m ph\u00e1t v\u01b0\u1ee3t m\u1ee9c 20% th\u00ec kh\u00f4ng v\u1ea5n \u0111\u1ec1 nh\u01b0ng gi\u1ea3 s\u1eed, l\u1ea1m ph\u00e1t \u0111\u00e3 t\u0103ng 20%, nh\u01b0ng kh\u00f4ng v\u01b0\u1ee3t m\u1ee9c n\u00e0y trong nhi\u1ec1u n\u0103m, th\u00ec ng\u01b0\u1eddi n\u1ed9p thu\u1ebf s\u1ebd b\u1ecb thi\u1ec7t d\u00e0i h\u1ea1n. Do \u0111\u00f3, vi\u1ec7c quy \u0111\u1ecbnh l\u1ea1m ph\u00e1t 20% m\u1edbi GTGC l\u00e0 v\u00f4 l\u00fd.<\/em><\/p>\n<p>C\u00f2n nh\u1edb, trong 4 n\u0103m \u00e1p d\u1ee5ng Lu\u1eadt s\u1ed1 04\/2007\/QH12 (n\u0103m 2009-2013), m\u1ee9c GTGC (v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf l\u00e0 4 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng v\u00e0 ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c l\u00e0 1,6 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng) \u0111\u00e3 b\u1ecb l\u1ea1c h\u1eadu ngay khi \u00e1p d\u1ee5ng. V\u00e0, trong giai \u0111o\u1ea1n n\u00e0y, Qu\u1ed1c h\u1ed9i \u0111\u00e3 ph\u1ea3i 3 l\u1ea7n th\u1ef1c hi\u1ec7n bi\u1ec7n ph\u00e1p mi\u1ec5n, gi\u1ea3m thu\u1ebf TNCN h\u1ed7 tr\u1ee3 ng\u01b0\u1eddi d\u00e2n. \u0110\u00f3 l\u00e0 c\u00e1c \u0111\u1ee3t mi\u1ec5n, gi\u1ea3m thu\u1ebf t\u1eeb ng\u00e0y 1-1-2009 \u0111\u1ebfn h\u1ebft ng\u00e0y 30-6-2009; t\u1eeb ng\u00e0y 1-8-2011 \u0111\u1ebfn 31-12-2011; v\u00e0 t\u1eeb ng\u00e0y 1-7-2012 \u0111\u1ebfn 31-12-2012.<\/p>\n<p><em>Th\u1ef1c t\u1ebf tr\u00ean cho th\u1ea5y, thay v\u00ec loay hoay \u201c\u0111\u1ebdo g\u1ecdt\u201d thu\u1ebf TNCN nh\u01b0 hi\u1ec7n nay, c\u01a1 quan ch\u1ee9c n\u0103ng c\u1ea7n c\u00f3 quan \u0111i\u1ec3m c\u1ea3i c\u00e1ch, thay \u0111\u1ed5i c\u01a1 b\u1ea3n v\u1edbi lu\u1eadt \u0111\u1ec3 h\u1ee3p l\u00fd, c\u00f4ng b\u1eb1ng h\u01a1n, nh\u1ea5t l\u00e0 trong th\u1eddi k\u1ef3 c\u00f4ng ngh\u1ec7 ph\u00e1t tri\u1ec3n v\u00e0 khi doanh nghi\u1ec7p chu\u1ea9n b\u1ecb chuy\u1ec3n sang xu\u1ea5t h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed.<\/em><\/p>\n<p><strong>NG\u1eccC QUANG<\/strong><\/p>\n<p>\u2014\u2014\u2014\u2014\u2014\u2014\u2014\u2014\u2014\u2013<\/p>\n<p><strong><em>S\u00e0i G\u00f2n Gi\u1ea3i ph\u00f3ng (X\u00e3 h\u1ed9i) 02-3-2020:<\/em><\/strong><\/p>\n<p><a href=\"https:\/\/www.sggp.org.vn\/dieu-chinh-sao-cho-hop-ly-648590.html\"><em>https:\/\/www.sggp.org.vn\/dieu-chinh-sao-cho-hop-ly-648590.html<\/em><\/a><\/p>\n<p><em>(429\/852)<\/em>","protected":false},"excerpt":{"rendered":"<p>(SGGP) &#8211; B\u1ed9 T\u00e0i ch\u00ednh \u0111ang g\u1eedi l\u1ea5y \u00fd ki\u1ebfn d\u1ef1 th\u1ea3o ngh\u1ecb quy\u1ebft v\u1ec1 \u0111i\u1ec1u ch\u1ec9nh m\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh (GTGC) c\u1ee7a thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n (TNCN). D\u1ef1 th\u1ea3o n\u00e0y s\u1ebd ph\u1ea3i \u0111\u01b0\u1ee3c Ch\u00ednh ph\u1ee7 th\u00f4ng qua tr\u01b0\u1edbc khi tr\u00ecnh \u1ee6y ban Th\u01b0\u1eddng v\u1ee5 Qu\u1ed1c h\u1ed9i quy\u1ebft \u0111\u1ecbnh.\u00a0 C\u01a1 s\u1edf c\u1ee7a vi\u1ec7c [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":9918,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[27,26],"tags":[],"class_list":["post-9794","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-interviews","category-legal-media"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.9 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>2.907. \u0110i\u1ec1u ch\u1ec9nh sao cho h\u1ee3p l\u00fd - 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\/en\/tieng-viet-2-907-dieu-chinh-sao-cho-hop-ly\/\" \/>\n<meta property=\"og:locale\" content=\"vi_VN\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"[:vi]2.907. \u0110i\u1ec1u ch\u1ec9nh sao cho h\u1ee3p l\u00fd[:] - ANVI Law Firm\" \/>\n<meta property=\"og:description\" content=\"(SGGP) &#8211; B\u1ed9 T\u00e0i ch\u00ednh \u0111ang g\u1eedi l\u1ea5y \u00fd ki\u1ebfn d\u1ef1 th\u1ea3o ngh\u1ecb quy\u1ebft v\u1ec1 \u0111i\u1ec1u ch\u1ec9nh m\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh (GTGC) c\u1ee7a thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n (TNCN). 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