{"id":5775,"date":"2021-03-12T17:17:45","date_gmt":"2023-02-16T10:17:45","guid":{"rendered":"https:\/\/ceco.vn\/sua-doi-luat-thue-thu-nhap-ca-nhan-phu-hop-thuc-te-hon\/"},"modified":"2021-03-12T17:17:45","modified_gmt":"2023-02-16T10:17:45","slug":"sua-doi-luat-thue-thu-nhap-ca-nhan-phu-hop-thuc-te-hon","status":"publish","type":"post","link":"https:\/\/ceco.com.vn\/en\/sua-doi-luat-thue-thu-nhap-ca-nhan-phu-hop-thuc-te-hon\/","title":{"rendered":"S\u1eeda \u0111\u1ed5i Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n ph\u00f9 h\u1ee3p th\u1ef1c t\u1ebf h\u01a1n"},"content":{"rendered":"<div>\n<div style=\"padding-top: 10px;\">\n<p><span><span id=\"ctl00_mainContent_bodyContent_lbBody\">\u0110\u1ed3ng th\u1eddi, gi\u1ea3m tr\u1eeb cho ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c t\u0103ng t\u1eeb 1,6 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng hi\u1ec7n nay l\u00ean m\u1ee9c 2,4 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng. <\/span><\/span><\/p>\n<p>Th\u1ee9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh V\u0169 Th\u1ecb Mai cho bi\u1ebft nh\u01b0 tr\u00ean t\u1ea1i bu\u1ed5i h\u1ecdp b\u00e1o  chuy\u00ean \u0111\u1ec1 chi\u1ec1u ng\u00e0y 8\/3 v\u1ec1 d\u1ef1 th\u1ea3o Lu\u1eadt S\u1eeda \u0111\u1ed5i b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u  Lu\u1eadt Thu\u1ebf Thu nh\u1eadp c\u00e1 nh\u00e2n. Th\u1ee9 tr\u01b0\u1edfng nh\u1ea5n m\u1ea1nh, theo d\u1ef1  th\u1ea3o, ng\u01b0\u1eddi  c\u00f3 m\u1ee9c thu nh\u1eadp d\u01b0\u1edbi trung b\u00ecnh s\u1ebd kh\u00f4ng ph\u1ea3i n\u1ed9p thu\u1ebf.<\/p>\n<p>V\u1ec1 v\u1ea5n \u0111\u1ec1 n\u00e0y, \u0111\u1ea1i di\u1ec7n V\u1ee5 Ch\u00ednh s\u00e1ch thu\u1ebf cho r\u1eb1ng m\u1ee9c gi\u1ea3m tr\u1eeb gia  c\u1ea3nh c\u1ea7n c\u0103n c\u1ee9 kh\u00f4ng ch\u1ec9 m\u1ee9c l\u01b0\u01a1ng t\u1ed1i thi\u1ec3u m\u00e0 c\u00f2n nhi\u1ec1u y\u1ebfu t\u1ed1 kh\u00e1c  nh\u01b0 t\u1ed1c \u0111\u1ed9 t\u0103ng ch\u1ec9 s\u1ed1 gi\u00e1, t\u1ed1c \u0111\u1ed9 t\u0103ng GDP v\u00e0 \u0110\u1ec1 \u00e1n c\u1ea3i c\u00e1ch ch\u00ednh s\u00e1ch  ti\u1ec1n l\u01b0\u01a1ng, \u0111i\u1ec1u tra x\u00e3 h\u1ed9i h\u1ecdc v\u1ec1 thu nh\u1eadp v\u00e0 m\u1ee9c s\u1ed1ng d\u00e2n c\u01b0.<\/p>\n<p>C\u1ee5 th\u1ec3, theo \u0111i\u1ec1u tra th\u1ed1ng k\u00ea, v\u1edbi gi\u1ea3 \u0111\u1ecbnh thu nh\u1eadp b\u00ecnh qu\u00e2n t\u0103ng  m\u1ed7i n\u0103m kho\u1ea3ng 20% th\u00ec \u0111\u1ebfn n\u0103m 2014 m\u1ee9c thu nh\u1eadp b\u00ecnh qu\u00e2n v\u00e0o kho\u1ea3ng  2.876.000 \u0111\u1ed3ng\/th\u00e1ng, thu nh\u1eadp c\u1ee7a nh\u00f3m c\u00f3 thu nh\u1eadp cao nh\u1ea5t c\u00f3 th\u1ec3 \u0111\u1ea1t  kho\u1ea3ng 7.073.000 \u0111\u1ed3ng\/ng\u01b0\u1eddi\/th\u00e1ng.<\/p>\n<p>Do \u0111\u00f3, d\u1ef1 th\u1ea3o lu\u1eadt s\u1eeda \u0111\u1ed5i \u0111\u1ec3 m\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh cho b\u1ea3n th\u00e2n  ng\u01b0\u1eddi n\u1ed9p thu\u1ebf l\u00e0  6 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng (78 tri\u1ec7u \u0111\u1ed3ng\/n\u0103m), m\u1ee9c gi\u1ea3m tr\u1eeb  cho m\u1ed7i ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c l\u00e0 2,4 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng.<\/p>\n<p>V\u1edbi m\u1ee9c n\u00e0y, s\u1ebd c\u00f3 kho\u1ea3ng 70% s\u1ed1 ng\u01b0\u1eddi \u0111ang n\u1ed9p thu\u1ebf \u1edf b\u1eadc 1 s\u1ebd kh\u00f4ng  ph\u1ea3i n\u1ed9p thu\u1ebf, 70% s\u1ed1 ng\u01b0\u1eddi \u0111ang n\u1ed9p thu\u1ebf \u1edf b\u1eadc 2 s\u1ebd gi\u1ea3m m\u1ee9c n\u1ed9p thu\u1ebf  xu\u1ed1ng b\u1eadc 1, t\u01b0\u01a1ng t\u1ef1, nhi\u1ec1u ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u1edf c\u00e1c b\u1eadc tr\u00ean s\u1ebd n\u1ed9p thu\u1ebf \u1edf  b\u1eadc th\u1ea5p h\u01a1n.<\/p>\n<p>Theo ph\u01b0\u01a1ng \u00e1n, n\u00e0y, ng\u00e2n s\u00e1ch s\u1ebd gi\u1ea3m thu 8.150 t\u1ef7 \u0111\u1ed3ng.<\/p>\n<p><strong>D\u1ef1 ki\u1ebfn b\u1ecf m\u1ee9c thu\u1ebf su\u1ea5t 35%<\/strong><\/p>\n<p><span id=\"ctl00_mainContent_bodyContent_lbBody\">V\u1ec1 bi\u1ec3u thu\u1ebf l\u0169y ti\u1ebfn  t\u1eebng ph\u1ea7n, Th\u1ee9 tr\u01b0\u1edfng V\u0169 Th\u1ecb Mai ph\u00e2n t\u00edch, theo Lu\u1eadt hi\u1ec7n h\u00e0nh, bi\u1ec3u  thu\u1ebf l\u0169y ti\u1ebfn t\u1eebng ph\u1ea7n g\u1ed3m 7 b\u1eadc v\u1edbi m\u1ee9c thu\u1ebf su\u1ea5t th\u1ea5p nh\u1ea5t l\u00e0 5%, m\u1ee9c  cao nh\u1ea5t l\u00e0 35%.  <\/span><\/p>\n<p>\u00d4ng Nguy\u1ec5n V\u0103n Ph\u1ee5ng ph\u00e2n t\u00edch, m\u1ee9c thu\u1ebf su\u1ea5t thu\u1ebf thu nh\u1eadp doanh  nghi\u1ec7p hi\u1ec7n h\u00e0nh l\u00e0 25%, theo chi\u1ebfn l\u01b0\u1ee3c c\u1ea3i c\u00e1ch thu\u1ebf 2011 &#8211; 2020, d\u1ef1  ki\u1ebfn s\u1ebd \u0111i\u1ec1u ch\u1ec9nh xu\u1ed1ng kho\u1ea3ng 22 \u2013 23% v\u00e0o n\u0103m 2015, sau \u0111\u00f3 gi\u1ea3m xu\u1ed1ng  c\u00f2n kho\u1ea3ng 20% v\u00e0o n\u0103m 2020.<\/p>\n<p>\u0110\u1ec3 b\u1ea3o \u0111\u1ea3m t\u00ednh t\u01b0\u01a1ng quan h\u1ee3p l\u00fd gi\u1eefa thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p v\u00e0  thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n, \u0111\u1ed3ng th\u1eddi c\u00f3 t\u00ednh \u0111\u1ebfn xu th\u1ebf c\u1ea3i c\u00e1ch thu\u1ebf \u1edf c\u00e1c  n\u01b0\u1edbc trong khu v\u1ef1c trong th\u1eddi gian g\u1ea7n \u0111\u00e2y, c\u1ea7n thi\u1ebft ph\u1ea3i s\u1eeda \u0111\u1ed5i m\u1ee9c  thu\u1ebf cao 35%.<\/p>\n<p>D\u1ef1 th\u1ea3o lu\u1eadt s\u1eeda \u0111\u1ed5i kh\u00f4ng c\u00f3 b\u1eadc 7 v\u1edbi m\u1ee9c thu\u1ebf su\u1ea5t 35% (\u0111\u1ed1i v\u1edbi  ng\u01b0\u1eddi c\u00f3 thu nh\u1eadp tr\u00ean 80 tri\u1ec7u\/th\u00e1ng). Nh\u01b0 v\u1eady, bi\u1ec3u thu\u1ebf l\u0169y ti\u1ebfn t\u1eebng  ph\u1ea7n s\u1ebd c\u00f2n 6 b\u1eadc, v\u00e0 c\u00e1c b\u1eadc gi\u1eef nguy\u00ean nh\u01b0 hi\u1ec7n h\u00e0nh.<\/p>\n<p>Ngo\u00e0i n\u1ed9i dung v\u1ec1 m\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh v\u00e0 bi\u1ec3u thu\u1ebf l\u0169y ti\u1ebfn t\u1eebng  ph\u1ea7n,  d\u1ef1 th\u1ea3o c\u0169ng \u0111\u1ec1 c\u1eadp t\u1edbi v\u1ea5n \u0111\u1ec1 s\u1eeda \u0111\u1ed5i v\u1ec1 v\u1ea5n \u0111\u1ec1 thu\u1ebf thu nh\u1eadp t\u1eeb  chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n.<\/p>\n<p>Theo B\u1ed9 T\u00e0i ch\u00ednh, nhi\u1ec1u tr\u01b0\u1eddng h\u1ee3p bu\u00f4n b\u00e1n b\u1ea5t \u0111\u1ed9ng s\u1ea3n tr\u1ed1n thu\u1ebf,  l\u00e1ch thu\u1ebf b\u1eb1ng nh\u1eefng h\u1ee3p \u0111\u1ed3ng \u1ee7y quy\u1ec1n cho c\u00e1c s\u00e0n giao d\u1ecbch b\u1ea5t \u0111\u1ed9ng  s\u1ea3n chuy\u1ec3n nh\u01b0\u1ee3ng v\u00e0 c\u00e1c ki\u1ec3u h\u1ee3p \u0111\u1ed3ng  \u0111\u1ed5i nh\u00e0, \u0111\u1ed5i \u0111\u1ea5t.<\/p>\n<p>\u0110\u1ec3 \u0111\u1ea3m b\u1ea3o bao qu\u00e1t h\u1ebft c\u00e1c tr\u01b0\u1eddng h\u1ee3p mua- b\u00e1n b\u1ea5t \u0111\u1ed9ng s\u1ea3n, d\u1ef1 th\u1ea3o  lu\u1eadt s\u1eeda \u0111\u1ed5i b\u1ed5 sung quy \u0111\u1ecbnh: thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n,  bao g\u1ed3m c\u1ea3 \u0111\u1ed5i nh\u00e0, \u0111\u1ed5i \u0111\u1ea5t, thu nh\u1eadp t\u1eeb \u1ee7y quy\u1ec1n chuy\u1ec3n nh\u01b0\u1ee3ng nh\u00e0 \u0111\u1ea5t\u2026  \u0111\u1ec1u ph\u1ea3i n\u1ed9p thu\u1ebf.<\/p>\n<p><strong>\u0110\u1ea3m b\u1ea3o \u0111\u01a1n gi\u1ea3n, minh b\u1ea1ch<\/strong><\/p>\n<p>Theo Th\u1ee9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh V\u0169 Th\u1ecb Mai, quan \u0111i\u1ec3m c\u1ee7a vi\u1ec7c s\u1eeda \u0111\u1ed5i  b\u1ed5 sung Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n l\u00e0 ki\u00ean tr\u00ec m\u1ee5c ti\u00eau d\u00e0i h\u1ea1n theo  \u0111\u00fang ch\u1ee7 tr\u01b0\u01a1ng c\u1ee7a \u0110\u1ea3ng v\u00e0 Nh\u00e0 n\u01b0\u1edbc, \u0111\u1ea3m b\u1ea3o c\u00f4ng b\u1eb1ng trong \u0111i\u1ec1u ti\u1ebft  thu nh\u1eadp, \u0111\u1ed9ng vi\u00ean m\u1ed9t c\u00e1ch h\u1ee3p l\u00fd thu nh\u1eadp d\u00e2n c\u01b0 c\u00f4ng b\u1eb1ng, g\u00f3p ph\u1ea7n  \u1ed5n \u0111\u1ecbnh, n\u00e2ng cao \u0111\u1eddi s\u1ed1ng c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf, khuy\u1ebfn kh\u00edch m\u1ecdi c\u00e1 nh\u00e2n  ra s\u1ee9c lao \u0111\u1ed9ng, s\u1ea3n xu\u1ea5t kinh doanh, gia t\u0103ng thu nh\u1eadp l\u00e0m gi\u00e0u ch\u00ednh  \u0111\u00e1ng.<\/p>\n<p>Nh\u1eefng nguy\u00ean t\u1eafc l\u00e0 ch\u1ec9 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung nh\u1eefng n\u1ed9i dung b\u1ea5t c\u1eadp so  v\u1edbi th\u1ef1c t\u1ebf, b\u1ea3o \u0111\u1ea3m t\u00ednh th\u1ed1ng nh\u1ea5t c\u1ee7a h\u1ec7 th\u1ed1ng ph\u00e1p lu\u1eadt v\u00e0 c\u00f3 t\u00ednh  \u1ed5n \u0111\u1ecbnh; vi\u1ec7c s\u1eeda \u0111\u1ed5i \u0111\u1ea3o b\u1ea3o kh\u00f4ng l\u00e0m \u1ea3nh h\u01b0\u1edfng l\u1edbn \u0111\u1ebfn s\u1ed1 thu ng\u00e2n  s\u00e1ch nh\u00e0 n\u01b0\u1edbc; b\u1ea3o \u0111\u1ea3m \u0111\u01a1n gi\u1ea3n, minh b\u1ea1ch, d\u1ec5 hi\u1ec3u, d\u1ec5 th\u1ef1c hi\u1ec7n, t\u1ea1o  thu\u1eadn l\u1ee3i cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf v\u00e0 g\u00f3p ph\u1ea7n th\u00fac \u0111\u1ea9y c\u1ea3i c\u00e1ch h\u00e0nh ch\u00ednh,  hi\u1ec7n \u0111\u1ea1i ho\u00e1 c\u00f4ng t\u00e1c qu\u1ea3n l\u00fd thu\u1ebf.<\/p>\n<p>\u0110\u1ed3ng th\u1eddi,  vi\u1ec7c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n g\u00f3p ph\u1ea7n  t\u0103ng t\u00ednh c\u1ea1nh tranh so v\u1edbi c\u00e1c n\u01b0\u1edbc trong khu v\u1ef1c, c\u00e1c n\u01b0\u1edbc c\u00f3 \u0111i\u1ec1u  ki\u1ec7n t\u01b0\u01a1ng \u0111\u1ed3ng v\u1edbi n\u01b0\u1edbc ta, ph\u00f9 h\u1ee3p v\u1edbi xu th\u1ebf c\u1ea3i c\u00e1ch thu\u1ebf v\u00e0 th\u00f4ng  l\u1ec7 qu\u1ed1c t\u1ebf.<\/p>\n<\/div>\n<p>\u00a0<\/p>\n<\/div>","protected":false},"excerpt":{"rendered":"<p>\u0110\u1ed3ng th\u1eddi, gi\u1ea3m tr\u1eeb cho ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c t\u0103ng t\u1eeb 1,6 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng hi\u1ec7n nay l\u00ean m\u1ee9c 2,4 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng. Th\u1ee9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh V\u0169 Th\u1ecb Mai cho bi\u1ebft nh\u01b0 tr\u00ean t\u1ea1i bu\u1ed5i h\u1ecdp b\u00e1o chuy\u00ean \u0111\u1ec1 chi\u1ec1u ng\u00e0y 8\/3 v\u1ec1 d\u1ef1 th\u1ea3o Lu\u1eadt S\u1eeda \u0111\u1ed5i b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u Lu\u1eadt Thu\u1ebf Thu [&hellip;]<\/p>","protected":false},"author":1,"featured_media":3021,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[8,1],"tags":[],"class_list":["post-5775","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tin-tong-hop","category-tin-tuc"],"acf":[],"_links":{"self":[{"href":"https:\/\/ceco.com.vn\/en\/wp-json\/wp\/v2\/posts\/5775","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ceco.com.vn\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ceco.com.vn\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ceco.com.vn\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/ceco.com.vn\/en\/wp-json\/wp\/v2\/comments?post=5775"}],"version-history":[{"count":0,"href":"https:\/\/ceco.com.vn\/en\/wp-json\/wp\/v2\/posts\/5775\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ceco.com.vn\/en\/wp-json\/wp\/v2\/media\/3021"}],"wp:attachment":[{"href":"https:\/\/ceco.com.vn\/en\/wp-json\/wp\/v2\/media?parent=5775"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ceco.com.vn\/en\/wp-json\/wp\/v2\/categories?post=5775"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ceco.com.vn\/en\/wp-json\/wp\/v2\/tags?post=5775"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}