{"id":9835,"date":"2020-03-05T16:22:11","date_gmt":"2020-03-05T09:22:11","guid":{"rendered":"https:\/\/anvilaw.com\/vi\/?p=9835"},"modified":"2022-03-02T08:41:43","modified_gmt":"2022-03-02T01:41:43","slug":"2-915-thue-thu-nha%cc%a3p-ca-nhan-sua-roi-va%cc%83n-chua-theo-kip-thuc-te","status":"publish","type":"post","link":"https:\/\/anvilaw.com\/vi\/2-915-thue-thu-nha%cc%a3p-ca-nhan-sua-roi-va%cc%83n-chua-theo-kip-thuc-te\/","title":{"rendered":"2.915. Thu\u00ea\u0301 thu nh\u00e2\u0323p ca\u0301 nh\u00e2n, s\u1eeda r\u1ed3i v\u00e2\u0303n ch\u01b0a theo k\u1ecbp th\u1ef1c t\u1ebf"},"content":{"rendered":"<h4><strong>(VNN) &#8211; Chi\u0301nh sa\u0301ch thu\u00ea\u0301 thu nh\u00e2\u0323p ca\u0301 nh\u00e2n hi\u00ea\u0323n nay bi\u0323 \u0111a\u0301nh gia\u0301 la\u0300 \u201cc\u01b0\u0301ng nh\u0103\u0301c\u201d. Cho n\u00ean nhi\u00ea\u0300u y\u0301 ki\u00ea\u0301n go\u0301p y\u0301 c\u00e2\u0300n chi\u0301nh sa\u0301ch ca\u0309i ti\u00ea\u0301n h\u01a1n \u0111\u00ea\u0309 v\u01b0\u0300a gia\u0309m b\u01a1\u0301t ga\u0301nh n\u0103\u0323ng cho d\u00e2n, v\u01b0\u0300a t\u0103ng thu \u0111\u01b0\u01a1\u0323c cho ng\u00e2n sa\u0301ch.<\/strong><\/h4>\n<p><strong>Ch\u01b0a tho\u0309a \u0111a\u0301ng<\/strong><\/p>\n<p>B\u00f4\u0323 Ta\u0300i chi\u0301nh v\u01b0\u0300a pha\u0301t \u0111i th\u00f4ng tin li\u00ean quan D\u1ef1 th\u1ea3o Ngh\u1ecb quy\u1ebft c\u1ee7a \u1ee6y ban Th\u01b0\u1eddng v\u1ee5 Qu\u1ed1c h\u1ed9i v\u1ec1 \u0111i\u1ec1u ch\u1ec9nh m\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh c\u1ee7a thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n.<\/p>\n<p>Theo \u0111o\u0301, B\u00f4\u0323 Ta\u0300i chi\u0301nh \u0111\u00ea\u0300 xu\u00e2\u0301t n\u00e2ng m\u01b0\u0301c gia\u0309m tr\u01b0\u0300 gia ca\u0309nh cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf t\u1eeb 9 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng l\u00ean 11 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng; ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c t\u1eeb 3,6 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng l\u00ean 4,4 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng.<\/p>\n<table width=\"0\">\n<tbody>\n<tr>\n<td><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-medium wp-image-9838 img-fluid img-fluid\" src=\"https:\/\/anvilaw.com\/wp-content\/uploads\/2022\/03\/49-450x300.jpg\" alt=\"\" width=\"450\" height=\"300\" srcset=\"https:\/\/anvilaw.com\/wp-content\/uploads\/2022\/03\/49-450x300.jpg 450w, https:\/\/anvilaw.com\/wp-content\/uploads\/2022\/03\/49.jpg 600w\" sizes=\"auto, (max-width: 450px) 100vw, 450px\" \/><\/td>\n<\/tr>\n<tr>\n<td><em>So sa\u0301nh s\u00f4\u0301 ti\u00ea\u0300n pha\u0309i n\u00f4\u0323p thu\u00ea\u0301 thu nh\u00e2\u0323p ca\u0301 nh\u00e2n gi\u01b0\u0303a quy \u0111i\u0323nh hi\u00ea\u0323n ha\u0300nh va\u0300 \u0111\u00ea\u0300 xu\u00e2\u0301t m\u01a1\u0301i.<\/em><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>Tr\u1ea3 l\u1eddi PV.\u00a0VietNamNet, \u00f4ng Nguy\u1ec5n Ng\u1ecdc Quang, C\u00f4ng ty TNHH T\u01b0 v\u1ea5n QMC, H\u1ed9i K\u1ebf to\u00e1n H\u00e0nh ngh\u1ec1 Vi\u1ec7t Nam (VICA) cho r\u1eb1ng: \u0110\u00fang ra vi\u1ec7c n\u00e0y ph\u1ea3i ngh\u0129 \u0111\u1ebfn t\u1eeb l\u00e2u r\u1ed3i.<\/p>\n<p>Theo \u00f4ng Quang, vi\u1ec7c \u0111i\u1ec1u ch\u1ec9nh m\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh g\u1eafn v\u1edbi ch\u1ec9 s\u1ed1 gi\u00e1 ti\u00eau d\u00f9ng l\u00e0 \u201ct\u01b0\u01a1ng \u0111\u1ed1i h\u1ee3p l\u00fd\u201d, tuy nhi\u00ean v\u1eabn c\u00f2n \u0111i\u1ec1u b\u0103n kho\u0103n khi d\u1ef1a v\u00e0o t\u1ef7 l\u1ec7 n\u00e0y.<\/p>\n<p>\u00d4ng Nguy\u00ea\u0303n Ngo\u0323c Quang no\u0301i: M\u1ee9c s\u1ed1ng \u1edf c\u00e1c th\u00e0nh ph\u1ed1 v\u00e0 nh\u1eefng v\u00f9ng kh\u00e1c l\u00e0 c\u00f3 s\u1ef1 kh\u00e1c nhau. B\u1ed9 T\u00e0i ch\u00ednh n\u00ean thi\u1ebft k\u1ebf m\u1ed7i v\u00f9ng mi\u1ec1n c\u00f3 m\u1ee9c gi\u1ea3m tr\u1eeb kh\u00e1c nhau. Gi\u1ed1ng nh\u01b0 m\u1ee9c l\u01b0\u01a1ng t\u1ed1i thi\u1ec3u v\u00f9ng n\u0103m n\u00e0o c\u0169ng c\u1eadp nh\u1eadt, chia Vi\u1ec7t Nam th\u00e0nh 4 v\u00f9ng. Nh\u01b0 v\u1eady, m\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh c\u0169ng ph\u1ea3i kh\u00e1c nhau gi\u1eefa c\u00e1c v\u00f9ng th\u00ec chu\u1ea9n h\u01a1n.<\/p>\n<p>Ngo\u00e0i ra, \u00f4ng Nguy\u1ec5n Ng\u1ecdc Quang nh\u00e2\u0323n \u0111i\u0323nh vi\u1ec7c ch\u1edd \u0111\u1ee3i t\u1ef7 l\u1ec7 l\u1ea1m ph\u00e1t 20% m\u1edbi \u0111i\u1ec1u ch\u1ec9nh m\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh theo Lu\u00e2\u0323t Thu\u00ea\u0301 thu nh\u00e2\u0323p ca\u0301 nh\u00e2n l\u00e0 kh\u00f4ng h\u1ee3p l\u00fd. Nh\u01b0 v\u1eady,\u00a0 ng\u01b0\u1eddi d\u00e2n ph\u1ea3i ch\u1edd \u0111\u1ee3i r\u1ea5t l\u00e2u m\u1edbi \u0111\u01b0\u1ee3c h\u01b0\u1edfng m\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh m\u1edbi.<\/p>\n<p>\u201cNh\u01b0ng c\u0169ng kh\u00f4ng th\u1ec3 g\u1ecdi l\u00e0 h\u01b0\u1edfng \u0111\u01b0\u1ee3c, m\u00e0 \u0111\u00f3 ch\u1ec9 l\u00e0 s\u1ef1 b\u00f9 \u0111\u1eafp cho m\u1ee9c t\u0103ng gi\u00e1 ti\u00eau d\u00f9ng m\u00e0 h\u1ecd \u0111\u00e3 ph\u1ea3i g\u00e1nh\u201d, \u00f4ng Quang chia s\u1ebb.<\/p>\n<p><em>\u0110\u00e1nh gi\u00e1 r\u1eb1ng c\u01a1 quan so\u1ea1n th\u1ea3o \u201ckh\u00f4ng r\u00f5 tri\u1ebft l\u00fd, nguy\u00ean t\u1eafc \u1ea5n \u0111\u1ecbnh m\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh\u201d, Lu\u1eadt s\u01b0 Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c, Gi\u00e1m \u0111\u1ed1c C\u00f4ng ty Lu\u1eadt ANVI c\u0169ng b\u0103n kho\u0103n m\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh kh\u00f4ng th\u1ea5y d\u1ef1a v\u00e0o m\u1ee9c s\u1ed1ng t\u1ed1i thi\u1ec3u, kh\u00f4ng d\u1ef1a v\u00e0o thu nh\u1eadp b\u00ecnh qu\u00e2n \u0111\u1ea7u ng\u01b0\u1eddi, c\u0169ng ch\u01b0a th\u1ea5y 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>\u201cCh\u1eb3ng h\u1ea1n, 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 gi\u1ea3m tr\u1eeb gia c\u1ea3nh l\u1ea1i b\u1eb1ng nhau? N\u1ebfu c\u0103n c\u1ee9 v\u00e0o m\u1ee9c s\u1ed1ng hay m\u1ee9c l\u01b0\u01a1ng t\u1ed1i thi\u1ec3u, th\u00ec m\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh l\u1ea1i l\u00e0 qu\u00e1 cao\u201d, \u00f4ng \u0110\u1ee9c n\u00f3i.<\/em><\/p>\n<p><em>Do v\u1eady, theo \u00f4ng Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c, n\u1ebfu t\u00ednh h\u1ee3p l\u00fd, th\u00ec ph\u1ea3i t\u00ednh gi\u1ea3m tr\u1eeb 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 ho\u00e1 \u0111\u01a1n, ch\u1ee9ng t\u1eeb, c\u0103n c\u1ee9 h\u1ee3p l\u00fd.<\/em><\/p>\n<p><em>\u201cV\u00ed d\u1ee5 m\u1ed9t ng\u01b0\u1eddi tuy thu nh\u1eadp kh\u00e1 cao, nh\u01b0ng s\u1ed1ng v\u1eabn kh\u00f3 kh\u0103n do ph\u1ea3i chi ph\u00ed cho h\u1ecdc h\u00e0nh, b\u1ec7nh t\u1eadt, thu\u00ea nh\u00e0 \u1edf, m\u00e0 v\u1eabn ph\u1ea3i n\u1ed9p thu\u1ebf nhi\u1ec1u h\u01a1n ng\u01b0\u1eddi s\u1ed1ng sung s\u01b0\u1edbng c\u00f3 thu nh\u1eadp th\u1ea5p h\u01a1n th\u00ec qu\u00e1 b\u1ea5t c\u00f4ng\u201d, \u00f4ng Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c ph\u00e2n t\u00edch.<\/em><\/p>\n<p><em>\u00d4ng \u0110\u1ee9c c\u0169ng cho r\u1eb1ng: Con s\u1ed1 l\u1ea1m ph\u00e1t tr\u00ean 20% m\u1edbi \u0111i\u1ec1u ch\u1ec9nh l\u00e0 qu\u00e1 cao, c\u1ea7n gi\u1ea3m xu\u1ed1ng m\u1ed9t n\u1eeda. N\u1ebfu 1, 2 n\u0103m v\u01b0\u1ee3t m\u1ee9c n\u00e0y th\u00ec c\u00f2n \u0111\u1ee1, nh\u01b0ng gi\u1ea3 s\u1eed x\u1ea3y ra tr\u01b0\u1eddng h\u1ee3p, l\u1ea1m ph\u00e1t \u0111\u00e3 t\u0103ng 20%, nh\u01b0ng kh\u00f4ng v\u01b0\u1ee3t h\u01a1n trong nhi\u1ec1u n\u0103m, th\u00ec ng\u01b0\u1eddi n\u1ed9p thu\u1ebf s\u1ebd b\u1ecb thi\u1ec7t d\u00e0i h\u1ea1n. V\u1edbi th\u1ef1c t\u1ebf nh\u01b0 tr\u00ean, vi\u1ec7c quy \u0111\u1ecbnh l\u1ea1m ph\u00e1t 20% m\u1edbi gi\u1ea3m tr\u1eeb gia c\u1ea3nh nh\u01b0 trong th\u1eddi gian qua th\u1eadt l\u00e0 v\u00f4 l\u00fd.<\/em><\/p>\n<p><em>Theo \u00f4ng Tr\u01b0\u01a1ng Thanh \u0110\u01b0\u0301c, c\u1ea7n c\u00f3 quan \u0111i\u1ec3m c\u1ea3i c\u00e1ch, thay \u0111\u1ed5i c\u01a1 b\u1ea3n Lu\u1eadt thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n cho h\u1ee3p l\u00fd, c\u00f4ng b\u1eb1ng h\u01a1n trong th\u1eddi k\u1ef3 c\u00f4ng ngh\u1ec7 ph\u00e1t tri\u1ec3n nh\u01b0 hi\u1ec7n nay v\u00e0 c\u00e1c doanh nghi\u1ec7p chu\u1ea9n b\u1ecb chuy\u1ec3n h\u1ebft sang xu\u1ea5t ho\u00e1 \u0111\u01a1n \u0111i\u1ec7n t\u1eed.<\/em><\/p>\n<p><em>C\u1ea7n gi\u1ea3m 7 b\u1eadc xu\u1ed1ng c\u00f2n 4-5 b\u1eadc thu\u1ebf v\u00e0 gi\u1ea3m thu\u1ebf su\u1ea5t b\u1eadc \u0111\u1ea7u ti\u00ean c\u0169ng nh\u01b0 b\u1eadc cu\u1ed1i c\u00f9ng. N\u1ebfu gi\u1ea3m thu\u1ebf su\u1ea5t b\u1eadc 1 t\u1eeb 5% hi\u1ec7n nay xu\u1ed1ng c\u00f2n 1-2% ch\u1eb3ng h\u1ea1n, th\u00ec s\u1ebd kh\u00f4ng c\u00f2n qu\u00e1 quan tr\u1ecdng trong vi\u1ec7c n\u00e2ng m\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh, m\u00e0 c\u00f3 th\u1ec3 gi\u1eef \u1ed5n \u0111\u1ecbnh h\u00e0ng ch\u1ee5c n\u0103m cho d\u00f9 l\u1ea1m ph\u00e1t l\u1edbn. B\u01a1\u0309i v\u00ec m\u1ee9c \u0111\u1ed9 bi\u1ebfn \u0111\u1ed9ng th\u1ea5p, s\u1ebd kh\u00f4ng b\u1ecb ph\u1ea3n \u0111\u1ed1i m\u1ea1nh m\u1ebd nh\u01b0 nh\u1eefng n\u0103m qua.<\/em><\/p>\n<table width=\"0\">\n<tbody>\n<tr>\n<td><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-medium wp-image-9839 img-fluid img-fluid\" src=\"https:\/\/anvilaw.com\/wp-content\/uploads\/2022\/03\/50-450x338.jpg\" alt=\"\" width=\"450\" height=\"338\" srcset=\"https:\/\/anvilaw.com\/wp-content\/uploads\/2022\/03\/50-450x338.jpg 450w, https:\/\/anvilaw.com\/wp-content\/uploads\/2022\/03\/50.jpg 566w\" sizes=\"auto, (max-width: 450px) 100vw, 450px\" \/><\/td>\n<\/tr>\n<tr>\n<td><em>Cu\u00f4\u0323c s\u00f4\u0301ng lu\u00f4n v\u00e2\u0323n \u0111\u00f4\u0323ng, thay \u0111\u00f4\u0309i trong khi Lu\u00e2\u0323t thu\u00ea\u0301 thu nh\u00e2\u0323p ca\u0301 nh\u00e2n la\u0323i &#8220;\u0111\u01b0\u0301ng y\u00ean&#8221;.<\/em><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>Ki\u00ea\u0301n nghi\u0323 cho phe\u0301p tr\u01b0\u0300 chi phi\u0301 n\u00ea\u0301u co\u0301 ho\u0301a \u0111\u01a1n?<\/p>\n<p>Chia se\u0309 v\u01a1\u0301i pho\u0301ng vi\u00ean, chuy\u00ean gia k\u1ebf to\u00e1n &#8211; thu\u1ebf Chung Th\u00e0nh Ti\u1ebfn cho r\u1eb1ng: M\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh 11 tri\u1ec7u hay, 15 tri\u1ec7u hay 20 tri\u1ec7u kh\u00f4ng quan tro\u0323ng. V\u00e2\u0301n \u0111\u00ea\u0300 la\u0300 pha\u0309i la\u0300m sao \u0111\u00ea\u0309 bi\u00ea\u0301n m\u00f4\u0303i ng\u01b0\u01a1\u0300i n\u00f4\u0323p thu\u00ea\u0301 la\u0300 m\u00f4\u0323t ca\u0301n b\u00f4\u0323 thu\u00ea\u0301. Khi \u0111o\u0301 se\u0303 ha\u0323n ch\u00ea\u0301 t\u00f4\u0301i \u0111a vi\u00ea\u0323c tr\u00f4\u0301n thu\u00ea\u0301 va\u0300 \u0111a\u0309m ba\u0309o ngu\u00f4\u0300n thu se\u0303 t\u0103ng cho\u0301ng m\u0103\u0323t. C\u1ee5 th\u1ec3, h\u00e3y cho ph\u00e9p ng\u01b0\u1eddi d\u00e2n \u0111\u01b0\u1ee3c tr\u1eeb va\u0300i ph\u1ea7n tr\u0103m s\u00f4\u0301 ti\u00ea\u0300n k\u00ea khai ca\u0301c khoa\u0309n chi ti\u00eau h\u01a1\u0323p ly\u0301.<\/p>\n<p>\u201cC\u01a1 quan thu\u1ebf c\u00f3 th\u1ec3 gi\u01b0\u0303 nguy\u00ean m\u01b0\u0301c gia\u0309m tr\u01b0\u0300, nh\u01b0ng cho tr\u01b0\u0300 m\u1ed9t t\u1ef7 l\u1ec7 ph\u1ea7n tr\u0103m th\u01b0\u0323c chi n\u00ea\u0301u co\u0301 ch\u01b0\u0301ng t\u01b0\u0300 v\u01a1\u0301i ng\u01b0\u01a1\u0300i pha\u0309i n\u00f4\u0323p thu\u00ea\u0301. Khi \u0111\u00e2\u0301y ng\u01b0\u01a1\u0300i ng\u01b0\u01a1\u0300i \u0111i khai thu\u1ebf, va\u0300 c\u01a1 quan thu\u00ea\u0301 s\u1ebd bi\u00ea\u0301t \u0111\u01b0\u01a1\u0323c\u00a0b\u00ean na\u0300o \u0111ang tr\u00f4\u0301n thu\u00ea\u0301 \u201c, \u00f4ng Chung Th\u00e0nh Ti\u1ebfn g\u00f3p \u00fd.<\/p>\n<p>Theo \u00f4ng Chung Tha\u0300nh Ti\u00ea\u0301n, ngu\u00f4\u0300n thu cu\u0309a n\u01b0\u01a1\u0301c ta c\u01b0\u0323c ky\u0300 l\u01a1\u0301n, nh\u01b0ng ch\u01b0a bi\u00ea\u0301t ca\u0301ch thu. \u01a0\u0309 Ha\u0300 N\u00f4\u0323i hay Sa\u0300i Go\u0300n \u0111\u00ea\u0300u co\u0301 nhi\u00ea\u0300u ch\u01a1\u0323 \u0111\u00e2\u0300u m\u00f4\u0301i l\u01a1\u0301n, m\u00f4\u0323t cu\u00f4\u0323c \u0111i\u00ea\u0323n thoa\u0323i giao di\u0323ch va\u0300i ty\u0309 la\u0300 chuy\u00ea\u0323n bi\u0300nh th\u01b0\u01a1\u0300ng nh\u01b0ng Nha\u0300 n\u01b0\u01a1\u0301c kh\u00f4ng thu \u0111\u01b0\u01a1\u0323c \u0111a\u0301ng k\u00ea\u0309 ti\u00ea\u0300n thu\u00ea\u0301 t\u01b0\u0300 ca\u0301c \u0111\u01a1n vi\u0323 kinh doanh. Vi\u1ec7c cho phe\u0301p ng\u01b0\u01a1\u0300i mua ha\u0300ng \u0111\u01b0\u01a1\u0323c tr\u01b0\u0300 thu\u00ea\u0301 khi co\u0301 ch\u01b0\u0301ng t\u01b0\u0300 \u01a1\u0309 m\u01b0\u0301c \u0111\u00f4\u0323 na\u0300o \u0111o\u0301 s\u1ebd g\u00f3p ph\u1ea7n mang l\u1ea1i ngu\u1ed3n l\u1ee3i cho ng\u00e2n s\u00e1ch v\u00e0 \u201cb\u01a1\u0301t vi\u1ec7c tho\u0309a thu\u00e2\u0323n, c\u0103\u0301t chia \u0111\u00f4\u0301i v\u01a1\u0301i thu\u00ea\u0301 khoa\u0301n ma\u0300 th\u01a1\u0300i gian qua \u0111ang la\u0300 v\u00e2\u0301n na\u0323n\u201d.<\/p>\n<p>Cho n\u00ean, theo \u00f4ng Ti\u00ea\u0301n, n\u00ea\u0301u co\u0301 ca\u0301ch th\u01b0\u0301c na\u0300o \u0111o\u0301 \u0111\u00ea\u0309 ng\u01b0\u01a1\u0300i d\u00e2n cung c\u00e2\u0301p va\u0300 ch\u01b0\u0301ng minh d\u00ea\u0303 da\u0300ng nh\u01b0\u0303ng giao di\u0323ch \u0111o\u0301 va\u0300 tr\u01b0\u0300 thu\u00ea\u0301 3-5% cho ng\u01b0\u01a1\u0300i d\u00e2n thi\u0300 Nha\u0300 n\u01b0\u01a1\u0301c se\u0303 co\u0301 \u0111\u01b0\u01a1\u0323c c\u01a1 s\u01a1\u0309 d\u01b0\u0303 li\u00ea\u0323u r\u00e2\u0301t l\u01a1\u0301n \u0111\u00ea\u0309 gia\u0309m tra\u0301nh vi\u00ea\u0323c tr\u00f4\u0301n thu\u00ea\u0301. Co\u0301 nghi\u0303a, khi ng\u01b0\u01a1\u0300i d\u00e2n \u0111\u01b0\u01a1\u0323c tr\u01b0\u0300 3-5% thu\u00ea\u0301, ho\u0323 se\u0303 r\u00e2\u0301t m\u01b0\u0300ng. Co\u0300n c\u01a1 quan thu\u00ea\u0301 se\u0303 bi\u00ea\u0301t \u0111\u01b0\u01a1\u0323c 100% doanh thu cu\u0309a ch\u00f4\u0303 na\u0300y ch\u00f4\u0303 kia. V\u01a1\u0301i 100% doanh thu \u0111o\u0301, Nha\u0300 n\u01b0\u01a1\u0301c thu \u0111\u01b0\u01a1\u0323c 10% thu\u00ea\u0301 Gia\u0301 tri\u0323 gia t\u0103ng va\u0300 20% thu\u00ea\u0301 thu nh\u00e2\u0323p doanh nghi\u00ea\u0323p (n\u00ea\u0301u \u0111\u01a1n vi\u0323 ba\u0301n ha\u0300ng la\u0300 doanh nghi\u00ea\u0323p). Sau khi tr\u01b0\u0300 3-5% thu\u00ea\u0301 cho ng\u01b0\u01a1\u0300i mua ha\u0300ng thi\u0300 Nha\u0300 n\u01b0\u01a1\u0301c cu\u0303ng thu \u0111\u01b0\u01a1\u0323c 25% thu\u00ea\u0301. \u0110i\u00ea\u0300u \u0111o\u0301 se\u0303 go\u0301p ph\u00e2\u0300n quan tro\u0323ng trong vi\u00ea\u0323c gia\u0309i quy\u00ea\u0301t v\u00e2\u0301n na\u0323n tr\u00f4\u0301n thu\u00ea\u0301 hi\u00ea\u0323n nay.<\/p>\n<table width=\"100%\">\n<tbody>\n<tr>\n<td width=\"38\"><\/td>\n<\/tr>\n<tr>\n<td><em>\u0110a\u0301nh gia\u0301 v\u00ea\u0300 cho ng\u01b0\u01a1\u0300i d\u00e2n \u0111\u01b0\u01a1\u0323c tr\u01b0\u0300 chi phi\u0301 h\u01a1\u0323p ly\u0301 khi ti\u0301nh thu\u00ea\u0301 thu nh\u00e2\u0323p ca\u0301 nh\u00e2n n\u00e0y, \u00f4ng Nguy\u00ea\u0303n Ngo\u0323c Quang cho r\u0103\u0300ng: \u0110\u1ec3 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb th\u00ec h\u1ea1 t\u1ea7ng thanh to\u00e1n ph\u1ea3i t\u1ed1t, nhi\u1ec1u ng\u01b0\u1eddi tham gia thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t. Gi\u1edd c\u00f2n v\u01b0\u1edbng l\u00e0 t\u1ef7 l\u1ec7 kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t \u01a1\u0309 Vi\u00ea\u0323t Nam ch\u01b0a cao, ch\u1ed7 b\u00e1n h\u00e0ng d\u00f9ng h\u00f3a \u0111\u01a1n ch\u1ee9ng t\u1eeb ch\u01b0a nhi\u1ec1u. Khi la\u0300m nh\u01b0 v\u00e2\u0323y s\u1ef1 l\u1ef1a ch\u1ecdn c\u1ee7a ng\u01b0\u1eddi ti\u00eau d\u00f9ng \u00edt. Ng\u01b0\u1eddi d\u00e2n s\u1ebd ph\u1ea3i ch\u1ecdn nh\u1eefng n\u01a1i c\u00f3 h\u00f3a \u0111\u01a1n ch\u1ee9ng t\u1eeb \u0111\u1ec3 v\u1ec1 kh\u1ea5u tr\u1eeb, ti\u1ebfp \u0111\u00f3 c\u00e1n b\u00f4\u0323 thu\u00ea\u0301 ph\u1ea3i c\u00f3 \u0111\u1ed9i ng\u0169 \u0111i ki\u1ec3m tra, thanh tra gi\u1ed1ng nh\u01b0 v\u1edbi doanh nghi\u1ec7p xem h\u00f3a \u0111\u01a1n th\u1ebf n\u00e0o, c\u00f3 h\u1ee3p l\u00fd h\u1ee3p l\u1ec7 hay kh\u00f4ng.<\/em><\/p>\n<p><em>\u201cNh\u01b0 v\u1eady s\u1ebd \u0111\u1eb7t g\u00e1nh n\u1eb7ng t\u01b0\u01a1ng \u0111\u1ed1i l\u1edbn cho ng\u00e0nh thu\u1ebf. Khi n\u00e0o h\u1ea1 t\u1ea7ng thanh to\u00e1n t\u1ed1t, t\u1ef1 \u0111\u1ed9ng h\u00f3a nhi\u1ec1u th\u00ec gia\u0309i pha\u0301p na\u0300y m\u1edbi kh\u1ea3 thi\u201d, \u00f4ng Nguy\u00ea\u0303n Ngo\u0323c Quang chia se\u0309.<\/em><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><strong>L\u01b0\u01a1ng B\u0103\u0300ng<\/strong><\/p>\n<p>\u2014\u2014\u2014\u2014\u2014\u2014\u2014\u2014\u2014\u2013<\/p>\n<p><strong><em>Vietnamnet (Kinh doanh) 05-3-2020:<\/em><\/strong><\/p>\n<p><a href=\"https:\/\/vietnamnet.vn\/vn\/kinh-doanh\/tai-chinh\/thue-thu-nha-p-ca-nhan-sua-roi-va-n-chua-theo-kip-thuc-te-621263.html\">https:\/\/vietnamnet.vn\/vn\/kinh-doanh\/tai-chinh\/thue-thu-nha-p-ca-nhan-sua-roi-va-n-chua-theo-kip-thuc-te-621263.html<\/a><\/p>\n<p><em>(448\/1.418)<\/em>","protected":false},"excerpt":{"rendered":"<p>(VNN) &#8211; Chi\u0301nh sa\u0301ch thu\u00ea\u0301 thu nh\u00e2\u0323p ca\u0301 nh\u00e2n hi\u00ea\u0323n nay bi\u0323 \u0111a\u0301nh gia\u0301 la\u0300 \u201cc\u01b0\u0301ng nh\u0103\u0301c\u201d. Cho n\u00ean nhi\u00ea\u0300u y\u0301 ki\u00ea\u0301n go\u0301p y\u0301 c\u00e2\u0300n chi\u0301nh sa\u0301ch ca\u0309i ti\u00ea\u0301n h\u01a1n \u0111\u00ea\u0309 v\u01b0\u0300a gia\u0309m b\u01a1\u0301t ga\u0301nh n\u0103\u0323ng cho d\u00e2n, v\u01b0\u0300a t\u0103ng thu \u0111\u01b0\u01a1\u0323c cho ng\u00e2n sa\u0301ch. Ch\u01b0a tho\u0309a \u0111a\u0301ng B\u00f4\u0323 Ta\u0300i chi\u0301nh v\u01b0\u0300a pha\u0301t \u0111i th\u00f4ng [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":9838,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[27,26],"tags":[],"class_list":["post-9835","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>2.915. 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Cho n\u00ean nhi\u00ea\u0300u y\u0301 ki\u00ea\u0301n go\u0301p y\u0301 c\u00e2\u0300n chi\u0301nh sa\u0301ch ca\u0309i ti\u00ea\u0301n h\u01a1n \u0111\u00ea\u0309 v\u01b0\u0300a gia\u0309m b\u01a1\u0301t ga\u0301nh n\u0103\u0323ng cho d\u00e2n, v\u01b0\u0300a t\u0103ng thu \u0111\u01b0\u01a1\u0323c cho ng\u00e2n sa\u0301ch. 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