{"id":13554,"date":"2017-08-16T08:41:13","date_gmt":"2017-08-16T01:41:13","guid":{"rendered":"https:\/\/thitruongsi.com\/kinh-nghiem\/?p=13554"},"modified":"2017-08-16T08:41:13","modified_gmt":"2017-08-16T01:41:13","slug":"sua-thue-tieu-thu-dac-biet-danh-thue-nuoc-ngot-tang-thue-thuoc-la","status":"publish","type":"post","link":"https:\/\/thitruongsi.com\/kinh-nghiem\/sua-thue-tieu-thu-dac-biet-danh-thue-nuoc-ngot-tang-thue-thuoc-la\/","title":{"rendered":"S\u1eeda thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t: \u0110\u00e1nh thu\u1ebf n\u01b0\u1edbc ng\u1ecdt, t\u0103ng thu\u1ebf thu\u1ed1c l\u00e1?"},"content":{"rendered":"

M\u1ee9c thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t v\u1edbi n\u01b0\u1edbc ng\u1ecdt \u0111\u01b0\u1ee3c l\u00e3nh \u0111\u1ea1o B\u1ed9 T\u00e0i ch\u00ednh \u0111\u1ec1 xu\u1ea5t \u1edf m\u1ee9c 10-20%. Trong khi \u1ea5y, v\u1edbi thu\u1ed1c l\u00e1, ngo\u00e0i m\u1ee9c thu\u1ebf theo t\u1ef7 l\u1ec7, c\u01a1 quan n\u00e0y \u0111\u1ec1 ngh\u1ecb \u00e1p th\u00eam m\u1ee9c thu tuy\u1ec7t \u0111\u1ed1i kho\u1ea3ng 1.000 \u0111\u1ed3ng\/bao thu\u1ed1c l\u00e1.<\/p>\n

\u0110\u00e1nh thu\u1ebf c\u1ea3 n\u01b0\u1edbc ng\u1ecdt c\u00f3 ga v\u00e0 kh\u00f4ng ga
\n<\/strong>
\nCho bi\u1ebft trong bu\u1ed5i h\u1ecdp b\u00e1o chi\u1ec1u 15\/8, \u00f4ng Ph\u1ea1m \u0110\u00ecnh Thi, V\u1ee5 tr\u01b0\u1edfng V\u1ee5 ch\u00ednh s\u00e1ch thu\u1ebf, B\u1ed9 T\u00e0i ch\u00ednh cho r\u1eb1ng, \u0111\u1ec3 \u0111i\u1ec1u ti\u1ebft ti\u00eau d\u00f9ng v\u1edbi \u0111\u1ed3 u\u1ed1ng c\u00f3 \u0111\u01b0\u1eddng v\u00e0 th\u00f4ng l\u1ec7 qu\u1ed1c t\u1ebf, c\u01a1 quan n\u00e0y \u0111\u1ec1 ngh\u1ecb b\u1ed5 sung n\u01b0\u1edbc ng\u1ecdt v\u00e0o \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t.<\/p>\n

Theo \u00f4ng, \u1edf Vi\u1ec7t Nam, t\u1ef7 l\u1ec7 ng\u01b0\u1eddi tr\u01b0\u1edfng th\u00e0nh b\u1ecb th\u1eeba c\u00e2n, b\u00e9o ph\u00ec chi\u1ebfm t\u1edbi 25% d\u00e2n s\u1ed1. V\u1edbi tr\u1ebb em d\u01b0\u1edbi 5 tu\u1ed5i, t\u1ef7 l\u1ec7 b\u00e9o ph\u00ec \u0111\u0103ng t\u0103ng nhanh t\u1eeb m\u1ee9c 0,6% v\u00e0o n\u0103m 2000 l\u00ean 5,3% v\u00e0o n\u0103m 2015. Trong khi \u1ea5y, th\u1eeba c\u00e2n, b\u00e9o ph\u00ec l\u00e0 y\u1ebfu t\u1ed1 nguy c\u01a1 c\u1ee7a nhi\u1ec1u b\u1ec7nh t\u1eadt nh\u01b0 tim m\u1ea1ch, t\u0103ng huy\u1ebft \u00e1p, \u0111\u1ed9t qu\u1ef5, x\u01a1 v\u1eefa v\u00e0 t\u1eafc m\u1ea1ch v\u00e0nh, nh\u1ed3i m\u00e1u c\u01a1 tim,\u2026<\/p>\n

D\u1eabn b\u00e1o c\u00e1o c\u1ee7a T\u1ed5 ch\u1ee9c Y t\u1ebf Th\u1ebf gi\u1edbi (WHO), \u0111\u1ea1i di\u1ec7n B\u1ed9 T\u00e0i ch\u00ednh cho r\u1eb1ng, vi\u1ec7c l\u1ea1m d\u1ee5ng n\u01b0\u1edbc ng\u1ecdt s\u1ebd d\u1eabn d\u1ebfn b\u00e9o ph\u00ec.<\/p>\n

Do v\u1eady, b\u00e1o c\u00e1o c\u1ee7a ng\u00e0nh t\u00e0i ch\u00ednh n\u00eau l\u00ean th\u1ef1c t\u1ebf, \u0111\u1ec3 \u0111\u1ecbnh h\u01b0\u1edbng, h\u1ea1n ch\u1ebf ti\u00eau d\u00f9ng c\u00e1c lo\u1ea1i \u0111\u1ed3 u\u1ed1ng c\u00f3 \u0111\u01b0\u1eddng, c\u00e1c n\u01b0\u1edbc trong khu v\u1ef1c \u0111\u00e3 thu thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t v\u1edbi m\u1eb7t h\u00e0ng n\u01b0\u1edbc ng\u1ecdt. V\u00ed d\u1ee5, t\u1ea1i Th\u00e1i Lan, n\u01b0\u1edbc ng\u1ecdt c\u00f3 ga kh\u00f4ng c\u1ed3n ch\u1ecbu m\u1ee9c thu\u1ebf su\u1ea5t 25% ho\u1eb7c 0,024 USD\/chai 440cc, n\u01b0\u1edbc ng\u1ecdt c\u00f3 ga \u1edf m\u1ee9c 20% ho\u1eb7c 0,011 USD\/chai 440cc. L\u00e0o hi\u1ec7n c\u0169ng thu thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t v\u1edbi n\u01b0\u1edbc ng\u1ecdt kho\u1ea3ng 5-10%. Campuchia \u00e1p thu\u1ebf v\u1edbi n\u01b0\u1edbc ng\u1ecdt l\u00e0 10%.<\/p>\n

Ngo\u00e0i ra, \u0111\u1ea1i di\u1ec7n B\u1ed9 T\u00e0i ch\u00ednh c\u0169ng kh\u1eb3ng \u0111\u1ecbnh, 3 n\u01b0\u1edbc ASEAN c\u0169ng \u0111ang xem x\u00e9t \u00e1p thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t v\u1edbi n\u01b0\u1edbc ng\u1ecdt l\u00e0 Myanmar (d\u1ef1 ki\u1ebfn thu thu\u1ebf 5%), Philippines (d\u1ef1 ki\u1ebfn thu 10 peso\/l\u00edt), Indonesia (d\u1ef1 ki\u1ebfn thu 3.000 rupiah\/l\u00edt).<\/p>\n

C\u00e1c n\u01b0\u1edbc ch\u00e2u \u00c2u theo \u0111\u1ea1i di\u1ec7n B\u1ed9 T\u00e0i ch\u00ednh c\u00f2n \u0111\u00e1nh thu\u1ebf \u1edf m\u1ee9c cao h\u01a1n. C\u1ee5 th\u1ec3, Ph\u00e1p \u00e1p thu\u1ebf v\u1edbi m\u1ee9c tuy\u1ec7t \u0111\u1ed1i l\u00e0 0,72 euro\/l\u00edt, Ph\u1ea7n Lan thu 0,075 euro\/l\u00edt n\u01b0\u1edbc ng\u1ecdt, Hungary quy \u0111\u1ecbnh m\u1ee9c thu\u1ebf 0,04 euro\/1 chai ho\u1eb7c 1 lon n\u01b0\u1edbc, H\u00e0 Lan thu 0,09 USD\/l\u00edt,\u2026<\/p>\n

T\u1eeb \u0111\u00f3, \u00f4ng Thi\u00a0\u0111\u1ec1 ngh\u1ecb b\u1ed5 sung n\u01b0\u1edbc ng\u1ecdt v\u00e0o \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t bao g\u1ed3m c\u00e1c lo\u1ea1i n\u01b0\u1edbc ng\u1ecdt c\u00f3 ga, kh\u00f4ng ga, t\u0103ng l\u1ef1c, th\u1ec3 thao, tr\u00e0, c\u00e0ph\u00ea u\u1ed1ng li\u1ec1n \u0111\u01b0\u1ee3c \u0111\u00f3ng g\u00f3i theo d\u00e2y chuy\u1ec1n s\u1ea3n xu\u1ea5t n\u01b0\u1edbc ng\u1ecdt.<\/p>\n

B\u1ed9 T\u00e0i ch\u00ednh d\u1ef1 ki\u1ebfn tr\u00ecnh Ch\u00ednh ph\u1ee7 2 ph\u01b0\u01a1ng \u00e1n thu\u1ebf su\u1ea5t. M\u1ed9t l\u00e0 \u00e1p m\u1ee9c thu\u1ebf 10% t\u1eeb n\u0103m 2019 v\u00e0 hai l\u00e0 \u00e1p thu\u1ebf 20% t\u1eeb n\u0103m 2019. Tuy nhi\u00ean, ri\u00eang v\u1ec1 ph\u1ea7n m\u00ecnh, l\u00e3nh \u0111\u1ea1o b\u1ed9 n\u00e0y b\u00e0y t\u1ecf quan \u0111i\u1ec3m \u1ee7ng h\u1ed9 ph\u01b0\u01a1ng \u00e1n \u0111\u1ea7u ti\u00ean, t\u1ee9c l\u00e0 \u00e1p thu\u1ebf \u1edf m\u1ee9c 10%.<\/p>\n

B\u1ed5 sung thu\u1ebf tuy\u1ec7t \u0111\u1ed1i v\u1edbi thu\u1ed1c l\u00e1
\n<\/strong>
\nV\u1edbi thu\u1ed1c l\u00e1, b\u00e1o c\u00e1o c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh c\u0169ng d\u1eabn ngu\u1ed3n t\u1eeb WHO cho r\u1eb1ng, thu\u1ed1c l\u00e1 l\u00e0 m\u1ed9t trong nh\u1eefng nguy\u00ean nh\u00e2n h\u00e0ng d\u1ea7u g\u00e2y b\u1ec7nh t\u1eadt v\u00e0 t\u1eed vong tr\u00ean th\u1ebf gi\u1edbi. Trong khi \u1ea5y, Vi\u1ec7t Nam hi\u1ec7n \u0111ang n\u1eb1m trong nh\u00f3m 15 n\u01b0\u1edbc c\u00f3 s\u1ed1 ng\u01b0\u1eddi h\u00fat thu\u1ed1c l\u00e1 cao nh\u1ea5t th\u1ebf gi\u1edbi. T\u1ef7 l\u1ec7 ng\u01b0\u1eddi h\u00fat thu\u1ed1c \u1edf Vi\u1ec7t Nam cao theo \u0111\u00e1nh gi\u00e1 c\u00f3 nhi\u1ec1u nguy\u00ean nh\u00e2n trong \u0111\u00f3 c\u00f3 gi\u00e1 b\u00e1n l\u1ebb thu\u1ed1c l\u00e1 c\u00f2n th\u1ea5p, thanh thi\u1ebfu ni\u00ean d\u1ec5 ti\u1ebfp c\u1eadn.
\n<\/a><\/strong>
\nTheo th\u1ed1ng k\u00ea c\u1ee7a ng\u00e0nh t\u00e0i ch\u00ednh, Vi\u1ec7t Nam c\u00f3 t\u1ef7 l\u1ec7 thu\u1ebf tr\u00ean gi\u00e1 b\u00e1n l\u1ebb \u1edf m\u1ee9c h\u01a1n 48%, th\u1ea5p h\u01a1n nhi\u1ec1u c\u00e1c n\u01b0\u1edbc kh\u00e1c. V\u00ed d\u1ee5, t\u1ef7 l\u1ec7 n\u00e0y \u1edf Brunei l\u00e0 81%, Th\u00e1i Lan 70%, Singapore l\u00e0 69%, Malaysia l\u00e0 57%,\u2026<\/p>\n

Do v\u1eady, \u0111\u1ec3 h\u1ea1n ch\u1ebf thanh thi\u1ebfu ni\u00ean ti\u1ebfp c\u1eadn v\u1edbi thu\u1ed1c l\u00e1, b\u1ea3o v\u1ec7 s\u1ee9c kh\u1ecfe c\u1ed9ng \u0111\u1ed3ng B\u1ed9 T\u00e0i ch\u00ednh \u0111\u1ec1 xu\u1ea5t 2 ph\u01b0\u01a1ng \u00e1n.<\/p>\n

Ph\u01b0\u01a1ng \u00e1n m\u1ed9t l\u00e0 \u00e1p thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t theo ph\u01b0\u01a1ng ph\u00e1p h\u1ed7n h\u1ee3p (c\u1ea3 thu\u1ebf su\u1ea5t t\u1ef7 l\u1ec7 v\u00e0 thu\u1ebf su\u1ea5t tuy\u1ec7t \u0111\u1ed1i). Theo quy \u0111\u1ecbnh, l\u1ed9 tr\u00ecnh thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t v\u1edbi thu\u1ed1c l\u00e1 t\u1eeb n\u0103m 2016 l\u00e0 70%, t\u1eeb n\u0103m 2019 l\u00e0 75%. Qua \u0111\u00f3, theo ph\u01b0\u01a1ng \u00e1n n\u00e0y, ngo\u00e0i t\u1ef7 l\u1ec7 thu\u1ebf tr\u00ean, c\u01a1 quan ch\u1ee9c n\u0103ng \u0111\u1ec1 ngh\u1ecb b\u1ed5 sung m\u1ee9c thu tuy\u1ec7t \u0111\u1ed1i 1.000 \u0111\u1ed3ng\/bao thu\u1ed1c l\u00e1 20 \u0111i\u1ebfu v\u00e0 1.500 \u0111\u1ed3ng\/m\u1ed9t \u0111i\u1ebfu x\u00ec g\u00e0. Quy \u0111\u1ecbnh n\u00e0y \u0111\u01b0\u1ee3c \u0111\u1ec1 ngh\u1ecb \u00e1p d\u1ee5ng t\u1eeb n\u0103m 2020.<\/p>\n

Ph\u01b0\u01a1ng \u00e1n 2 \u0111\u01b0\u1ee3c B\u1ed9 T\u00e0i ch\u00ednh \u0111\u01b0a ra l\u00e0 t\u0103ng thu\u1ebf su\u1ea5t theo l\u1ed9 tr\u00ecnh, t\u1eeb n\u0103m 2020, m\u1ee9c thu\u1ebf s\u1ebd t\u0103ng t\u1eeb 75% l\u00ean 80%. T\u1eeb n\u0103m 2021, m\u1ee9c thu\u1ebf s\u1ebd t\u0103ng l\u00ean 85%.<\/p>\n

N\u00eau quan \u0111i\u1ec3m c\u1ee7a m\u00ecnh, l\u00e3nh \u0111\u1ea1o B\u1ed9 T\u00e0i ch\u00ednh cho r\u1eb1ng, ph\u01b0\u01a1ng th\u1ee9c k\u1ebft h\u1ee3p thu\u1ebf su\u1ea5t theo t\u1ef7 l\u1ec7 v\u00e0 thu\u1ebf tuy\u1ec7t \u0111\u1ed1i \u0111\u01b0\u1ee3c nhi\u1ec1u n\u01b0\u1edbc ph\u00e1t tri\u1ec3n (kho\u1ea3ng 48 n\u01b0\u1edbc). Qua \u0111\u00f3, \u0111\u1ea1i di\u1ec7n ng\u00e0nh t\u00e0i ch\u00ednh \u0111\u1ec1 xu\u1ea5t quy \u0111\u1ecbnh theo ph\u01b0\u01a1ng \u00e1n m\u1ed9t.<\/p>\n

Tr\u1ea3 l\u1eddi cho nghi v\u1ea5n, li\u1ec7u m\u1ee9c thu tuy\u1ec7t \u0111\u1ed1i 1.000 \u0111\u1ed3ng\/bao thu\u1ed1c l\u00e1 c\u00f3 th\u1ea5p kh\u00f4ng, \u00f4ng Ph\u1ea1m \u0110\u00ecnh Thi cho r\u1eb1ng, \u0111\u00e2y l\u00e0 v\u1ea5n \u0111\u1ec1 c\u1ea7n t\u00ednh to\u00e1n v\u00ec s\u1ebd \u1ea3nh h\u01b0\u1edfng t\u1edbi s\u1ea3n xu\u1ea5t. C\u0169ng theo \u00f4ng, hi\u1ec7n m\u1ed7i n\u0103m Vi\u1ec7t Nam s\u1ea3n xu\u1ea5t kho\u1ea3ng 5 t\u1ef7 bao thu\u1ed1c l\u00e1 v\u00e0 ti\u00eau th\u1ee5 kho\u1ea3ng 4 t\u1ef7 bao. B\u1edfi v\u1eady, \u00f4ng t\u00ednh to\u00e1n, n\u1ebfu thu th\u00eam m\u1ee9c tuy\u1ec7t \u0111\u1ed1i l\u00e0 1.000 \u0111\u1ed3ng\/bao th\u00ec ng\u00e2n s\u00e1ch \u0111\u00e3 c\u00f3 th\u00eam kho\u1ea3ng 4.000 t\u1ef7 \u0111\u1ed3ng.\/.<\/p>\n","protected":false},"excerpt":{"rendered":"

M\u1ee9c thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t v\u1edbi n\u01b0\u1edbc ng\u1ecdt \u0111\u01b0\u1ee3c l\u00e3nh \u0111\u1ea1o B\u1ed9 T\u00e0i ch\u00ednh \u0111\u1ec1 xu\u1ea5t \u1edf m\u1ee9c 10-20%. Trong khi \u1ea5y, v\u1edbi thu\u1ed1c l\u00e1, ngo\u00e0i m\u1ee9c thu\u1ebf theo t\u1ef7 l\u1ec7, c\u01a1 quan n\u00e0y \u0111\u1ec1 ngh\u1ecb \u00e1p th\u00eam m\u1ee9c thu tuy\u1ec7t \u0111\u1ed1i kho\u1ea3ng 1.000 \u0111\u1ed3ng\/bao thu\u1ed1c l\u00e1. \u0110\u00e1nh thu\u1ebf c\u1ea3 n\u01b0\u1edbc ng\u1ecdt c\u00f3 ga …<\/p>\n","protected":false},"author":4,"featured_media":13555,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[46,50,52],"tags":[],"class_list":["post-13554","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-ban-le","category-kinh-doanh","category-thi-truong-ban-le"],"yoast_head":"\nS\u1eeda thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t: \u0110\u00e1nh thu\u1ebf n\u01b0\u1edbc ng\u1ecdt, t\u0103ng thu\u1ebf thu\u1ed1c l\u00e1? - Th\u1ecb Tr\u01b0\u1eddng S\u1ec9 Blog<\/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:\/\/thitruongsi.com\/kinh-nghiem\/sua-thue-tieu-thu-dac-biet-danh-thue-nuoc-ngot-tang-thue-thuoc-la\/\" \/>\n<meta property=\"og:locale\" content=\"vi_VN\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"S\u1eeda thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t: \u0110\u00e1nh thu\u1ebf n\u01b0\u1edbc ng\u1ecdt, t\u0103ng thu\u1ebf thu\u1ed1c l\u00e1? - Th\u1ecb Tr\u01b0\u1eddng S\u1ec9 Blog\" \/>\n<meta property=\"og:description\" content=\"M\u1ee9c thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t v\u1edbi n\u01b0\u1edbc ng\u1ecdt \u0111\u01b0\u1ee3c l\u00e3nh \u0111\u1ea1o B\u1ed9 T\u00e0i ch\u00ednh \u0111\u1ec1 xu\u1ea5t \u1edf m\u1ee9c 10-20%. 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