{"id":13607,"date":"2017-08-16T10:02:00","date_gmt":"2017-08-16T03:02:00","guid":{"rendered":"https:\/\/thitruongsi.com\/kinh-nghiem\/?p=13607"},"modified":"2017-08-16T10:02:00","modified_gmt":"2017-08-16T03:02:00","slug":"o-ban-tai-ve-vietlot-bi-de-nghi-tang-manh-thue","status":"publish","type":"post","link":"https:\/\/thitruongsi.com\/kinh-nghiem\/o-ban-tai-ve-vietlot-bi-de-nghi-tang-manh-thue\/","title":{"rendered":"\u00d4 t\u00f4 b\u00e1n t\u1ea3i, v\u00e9 s\u1ed1 Vietlot…b\u1ecb \u0111\u1ec1 ngh\u1ecb t\u0103ng m\u1ea1nh thu\u1ebf"},"content":{"rendered":"

Nh\u1eefng ch\u00ednh s\u00e1ch v\u1ec1 thu\u1ebf n\u00e0y n\u1ebfu \u0111\u01b0\u1ee3c th\u00f4ng qua s\u1ebd t\u00e1c \u0111\u1ed9ng r\u1ea5t l\u1edbn \u0111\u1ebfn c\u1ed9ng \u0111\u1ed3ng doanh nghi\u1ec7p v\u00e0 ng\u01b0\u1eddi d\u00e2n.<\/strong><\/p>\n

Chi\u1ec1u 15-8, B\u1ed9 T\u00e0i ch\u00ednh h\u1ecdp b\u00e1o chuy\u00ean \u0111\u1ec1 v\u1ec1 \u0111\u1ec1 xu\u1ea5t d\u1ef1 \u00e1n Lu\u1eadt s\u1eeda \u0111\u1ed5i, b\u1ed5 sung Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n (TNCN), Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p (TNDN), Thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t (TT\u0110B) v\u00e0 Thu\u1ebf t\u00e0i nguy\u00ean.<\/p>\n

T\u1ea1i \u0111\u00e2y, \u0111\u1ea1i di\u1ec7n B\u1ed9 T\u00e0i ch\u00ednh \u0111\u00e3 chia s\u1ebb r\u1ea5t nhi\u1ec1u th\u00f4ng tin m\u1edbi v\u1ec1 \u0111\u1ec1 xu\u1ea5t ch\u00ednh s\u00e1ch thu\u1ebf v\u00e0 n\u1ebfu nh\u1eefng ch\u00ednh s\u00e1ch n\u00e0y \u0111\u01b0\u1ee3c th\u00f4ng qua s\u1ebd t\u00e1c \u0111\u1ed9ng r\u1ea5t l\u1edbn \u0111\u1ebfn c\u1ed9ng \u0111\u1ed3ng doanh nghi\u1ec7p v\u00e0 ng\u01b0\u1eddi d\u00e2n. D\u1ef1 ki\u1ebfn d\u1ef1 lu\u1eadt n\u00e0y s\u1ebd \u0111\u01b0\u1ee3c tr\u00ecnh Th\u01b0\u1eddng v\u1ee5 Qu\u1ed1c h\u1ed9i v\u00e0o th\u00e1ng 9-2017.<\/p>\n

\u0110\u1ec1 xu\u1ea5t gi\u1ea3m thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n<\/strong><\/p>\n

\u00d4ng Ph\u1ea1m \u0110\u00ecnh Thi, V\u1ee5 tr\u01b0\u1edfng V\u1ee5 Ch\u00ednh s\u00e1ch thu\u1ebf B\u1ed9 T\u00e0i ch\u00ednh, c\u01a1 quan tr\u1ef1c ti\u1ebfp ch\u1ee7 tr\u00ec so\u1ea1n th\u1ea3o, cho bi\u1ebft B\u1ed9 T\u00e0i ch\u00ednh s\u1ebd \u0111\u1ec1 xu\u1ea5t s\u1eeda bi\u1ec3u thu\u1ebf l\u0169y ti\u1ebfn t\u1eebng ph\u1ea7n \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n c\u00f3 thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng. M\u1ee5c ti\u00eau l\u00e0 \u0111\u1ec3 ph\u00f9 h\u1ee3p v\u1edbi th\u1ef1c t\u1ebf, \u0111\u01a1n gi\u1ea3n, d\u1ec5 t\u00ednh to\u00e1n, t\u1ea1o thu\u1eadn l\u1ee3i cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/p>\n

C\u1ee5 th\u1ec3, theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh c\u1ee7a Lu\u1eadt Thu\u1ebf TNCN, bi\u1ec3u thu\u1ebf l\u0169y ti\u1ebfn g\u1ed3m b\u1ea3y b\u1eadc v\u1edbi m\u1ee9c thu\u1ebf su\u1ea5t 5%-35%. Trong \u0111\u00f3 \u0111\u1ebfn 5 tri\u1ec7u \u0111\u1ed3ng, thu\u1ebf su\u1ea5t 5%; 5-10 tri\u1ec7u \u0111\u1ed3ng, thu\u1ebf su\u1ea5t 10%; 10-18 tri\u1ec7u \u0111\u1ed3ng, thu\u1ebf su\u1ea5t 15%; 18-32 tri\u1ec7u \u0111\u1ed3ng, thu\u1ebf su\u1ea5t 20%; 32-52 tri\u1ec7u \u0111\u1ed3ng, thu\u1ebf su\u1ea5t 25%; 52-80 tri\u1ec7u \u0111\u1ed3ng, thu\u1ebf su\u1ea5t 30%; tr\u00ean 80 tri\u1ec7u \u0111\u1ed3ng, thu\u1ebf su\u1ea5t 35%.<\/p>\n

Tuy nhi\u00ean, theo B\u1ed9 T\u00e0i ch\u00ednh, qua th\u1ef1c t\u1ebf c\u00f3 nhi\u1ec1u \u00fd ki\u1ebfn cho r\u1eb1ng bi\u1ec3u thu\u1ebf tr\u00ean kh\u00f4ng h\u1ee3p l\u00fd d\u1eabn \u0111\u1ebfn nhi\u1ec1u v\u01b0\u1edbng m\u1eafc. \u0110\u01a1n c\u1eed nh\u01b0 qu\u00e1 nhi\u1ec1u b\u1eadc thang, gi\u00e3n c\u00e1ch gi\u1eefa c\u00e1c b\u1eadc th\u1ea5p qu\u00e1 h\u1eb9p d\u1eabn \u0111\u1ebfn nh\u1ea3y b\u1eadc thu\u1ebf khi t\u1ed5ng h\u1ee3p thu nh\u1eadp v\u00e0o cu\u1ed1i n\u0103m, l\u00e0m t\u0103ng s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p.<\/p>\n

\u201cS\u1ed1 l\u01b0\u1ee3ng quy\u1ebft to\u00e1n thu\u1ebf t\u0103ng m\u1ed9t c\u00e1ch kh\u00f4ng c\u1ea7n thi\u1ebft trong khi s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p kh\u00f4ng nhi\u1ec1u. Thu nh\u1eadp t\u00ednh thu\u1ebf \u1edf t\u1eebng b\u1eadc theo s\u1ed1 l\u1ebb d\u1eabn \u0111\u1ebfn kh\u00f3 nh\u1edb, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f3 kh\u0103n trong vi\u1ec7c x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p\u201d – \u0111\u1ea1i di\u1ec7n B\u1ed9 T\u00e0i ch\u00ednh gi\u1ea3i th\u00edch.<\/p>\n

T\u1eeb \u0111\u00f3 B\u1ed9 T\u00e0i ch\u00ednh \u0111\u1ec1 xu\u1ea5t n\u00ean gi\u1ea3m s\u1ed1 b\u1eadc thu\u1ebf xu\u1ed1ng ch\u1ec9 c\u00f2n n\u0103m b\u1eadc, quy \u0111\u1ecbnh kho\u1ea3ng c\u00e1ch r\u1ed9ng \u1edf c\u00e1c b\u1eadc th\u1ea5p. \u0110i\u1ec1u ch\u1ec9nh thu nh\u1eadp t\u00ednh thu\u1ebf \u1edf t\u1ea7ng b\u1eadc theo s\u1ed1 l\u00e0m tr\u00f2n ch\u1eb5n. C\u1ee5 th\u1ec3, \u0111\u1ebfn 10 tri\u1ec7u \u0111\u1ed3ng, thu\u1ebf su\u1ea5t 5%; tr\u00ean 10-30 tri\u1ec7u \u0111\u1ed3ng, thu\u1ebf su\u1ea5t 10%; tr\u00ean 30-50 tri\u1ec7u \u0111\u1ed3ng, thu\u1ebf su\u1ea5t 20%; tr\u00ean 50-80 tri\u1ec7u \u0111\u1ed3ng, thu\u1ebf su\u1ea5t 28%; tr\u00ean 80 tri\u1ec7u \u0111\u1ed3ng, thu\u1ebf su\u1ea5t 35%.<\/p>\n

\u00d4ng Thi cho r\u1eb1ng v\u1edbi vi\u1ec7c s\u1eeda bi\u1ec3u thu\u1ebf n\u00e0y th\u00ec h\u1ea7u h\u1ebft c\u00e1 nh\u00e2n s\u1ebd \u0111\u01b0\u1ee3c gi\u1ea3m s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p so v\u1edbi hi\u1ec7n nay nh\u1edd kho\u1ea3ng c\u00e1ch gi\u00e3n gi\u1eefa c\u00e1c b\u1eadc thu nh\u1eadp \u0111\u00e3 \u0111\u01b0\u1ee3c n\u1edbi r\u1ed9ng v\u00e0 thu\u1ebf su\u1ea5t \u1edf c\u00e1c b\u1eadc thu\u1ebf \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh xu\u1ed1ng th\u1ea5p h\u01a1n.<\/p>\n

\u201c\u0110\u1eb7c bi\u1ec7t vi\u1ec7c \u0111i\u1ec1u ch\u1ec9nh n\u00e0y s\u1ebd c\u00f3 t\u00e1c \u0111\u1ed9ng t\u00edch c\u1ef1c \u0111\u1ebfn ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u1edf b\u1eadc 1 v\u00e0 2, trong khi nh\u1eefng ng\u01b0\u1eddi c\u00f3 thu nh\u1eadp \u1edf c\u00e1c b\u1eadc cao h\u01a1n v\u1eabn kh\u00f4ng thay \u0111\u1ed5i thu\u1ebf su\u1ea5t\u201d – \u00f4ng Thi gi\u1ea3i th\u00edch th\u00eam.<\/p>\n

\"\u00d4<\/a>
\nB\u1ed9 T\u00e0i ch\u00ednh \u0111\u1ec1 xu\u1ea5t t\u0103ng thu\u1ebf v\u1edbi \u00f4 t\u00f4 t\u1ea3i nh\u01b0ng gi\u1ea3m thu\u1ebf v\u1edbi \u00f4 t\u00f4 s\u1ea3n xu\u1ea5t, l\u1eafp r\u00e1p trong n\u01b0\u1edbc. \u1ea2nh: QUANG HUY<\/i><\/p>\n

Tr\u00fang \u0111\u1ed9c \u0111\u1eafc Vietlott c\u00f3 th\u1ec3 ph\u1ea3i n\u1ed9p thu\u1ebf 30%<\/strong><\/p>\n

Trong d\u1ef1 th\u1ea3o lu\u1eadt n\u00e0y, B\u1ed9 T\u00e0i ch\u00ednh \u0111\u1ec1 ngh\u1ecb thay \u0111\u1ed5i m\u1ee9c thu\u1ebf \u0111\u1ed1i v\u1edbi thu nh\u1eadp tr\u00fang th\u01b0\u1edfng. B\u1ed9 T\u00e0i ch\u00ednh gi\u1ea3i th\u00edch: Theo quy \u0111\u1ecbnh hi\u1ec7n t\u1ea1i c\u1ee7a Lu\u1eadt Thu\u1ebf TNCN th\u00ec thu nh\u1eadp t\u1eeb tr\u00fang th\u01b0\u1edfng s\u1ebd \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t 10% cho ph\u1ea7n gi\u00e1 tr\u1ecb tr\u00fang th\u01b0\u1edfng tr\u00ean 10 tri\u1ec7u \u0111\u1ed3ng.<\/p>\n

Tuy nhi\u00ean, t\u1eeb khi xu\u1ea5t hi\u1ec7n lo\u1ea1i h\u00ecnh tr\u1ea3 th\u01b0\u1edfng c\u1ee7a x\u1ed5 s\u1ed1 Vietlott \u0111\u00e3 c\u00f3 nhi\u1ec1u \u00fd ki\u1ebfn cho r\u1eb1ng c\u01a1 quan qu\u1ea3n l\u00fd n\u00ean t\u00ednh to\u00e1n l\u1ea1i m\u1ee9c thu\u1ebf TNCN \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb tr\u00fang th\u01b0\u1edfng \u0111\u1ec3 ph\u00f9 h\u1ee3p v\u1edbi h\u00ecnh th\u1ee9c x\u1ed5 s\u1ed1 Vietlott b\u1edfi m\u1ee9c \u0111\u00f3ng thu\u1ebf \u1edf Vi\u1ec7t Nam qu\u00e1 \u00edt so v\u1edbi ng\u01b0\u1eddi tr\u00fang s\u1ed1 \u0111\u1ed9c \u0111\u1eafc \u1edf M\u1ef9.<\/p>\n

Do \u0111\u00f3 B\u1ed9 T\u00e0i ch\u00ednh \u0111\u1ec1 xu\u1ea5t cho s\u1eeda thu\u1ebf su\u1ea5t v\u1edbi thu nh\u1eadp t\u1eeb tr\u00fang th\u01b0\u1edfng \u0111\u1ebfn 5 t\u1ec9 \u0111\u1ed3ng ph\u1ea3i ch\u1ecbu thu\u1ebf su\u1ea5t 10%; t\u1eeb tr\u00ean 5 \u0111\u1ebfn 10 t\u1ec9 \u0111\u1ed3ng, m\u1ee9c thu\u1ebf su\u1ea5t n\u00e2ng l\u00ean 20% v\u00e0 tr\u00ean 10 t\u1ec9 \u0111\u1ed3ng, thu\u1ebf su\u1ea5t ph\u1ea3i ch\u1ecbu l\u00ean t\u1edbi 30%.<\/p>\n

\u201cV\u1edbi m\u1ee9c \u0111i\u1ec1u ch\u1ec9nh tr\u00ean s\u1ebd \u0111i\u1ec1u ti\u1ebft h\u1ee3p l\u00fd thu\u1ebf TNCN, g\u00f3p ph\u1ea7n t\u0103ng thu cho ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc\u201d – B\u1ed9 T\u00e0i ch\u00ednh nh\u1eadn \u0111\u1ecbnh.<\/p>\n

Tr\u1ea3 l\u1eddi c\u00e2u h\u1ecfi t\u1ea1i sao m\u1ee9c thu\u1ebf \u0111\u1ed1i v\u1edbi tr\u00fang th\u01b0\u1edfng c\u00f3 gi\u00e1 tr\u1ecb h\u00e0ng ch\u1ee5c t\u1ec9 \u0111\u1ed3ng cao nh\u1ea5t ch\u1ec9 30%, th\u1ea5p h\u01a1n m\u1ee9c thu\u1ebf TNCN th\u00f4ng th\u01b0\u1eddng, V\u1ee5 tr\u01b0\u1edfng V\u1ee5 Ch\u00ednh s\u00e1ch thu\u1ebf Ph\u1ea1m \u0110\u00ecnh Thi \u0111\u00e1p: \u201cHo\u1ea1t \u0111\u1ed9ng tr\u00fang th\u01b0\u1edfng l\u00e0 thu nh\u1eadp \u0111\u1ed9t xu\u1ea5t, trong khi thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng l\u00e0 thu nh\u1eadp th\u01b0\u1eddng xuy\u00ean n\u00ean ph\u1ea3i c\u00f3 s\u1ef1 kh\u00e1c nhau v\u1ec1 thu\u1ebf su\u1ea5t\u201d.<\/p>\n

\"\u00d4<\/a>
\nB\u1ed9 T\u00e0i ch\u00ednh \u0111\u1ec1 xu\u1ea5t cho s\u1eeda thu\u1ebf su\u1ea5t v\u1edbi thu nh\u1eadp t\u1eeb tr\u00fang th\u01b0\u1edfng \u0111\u1ebfn 5 t\u1ec9 \u0111\u1ed3ng ph\u1ea3i ch\u1ecbu thu\u1ebf su\u1ea5t 10%; t\u1eeb tr\u00ean 5 \u0111\u1ebfn 10 t\u1ec9 \u0111\u1ed3ng, m\u1ee9c thu\u1ebf su\u1ea5t n\u00e2ng l\u00ean 20% v\u00e0 tr\u00ean 10 t\u1ec9 \u0111\u1ed3ng, thu\u1ebf su\u1ea5t ph\u1ea3i ch\u1ecbu l\u00ean t\u1edbi 30%<\/em><\/p>\n

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N\u01b0\u1edbc ng\u1ecdt s\u1ebd ph\u1ea3i ch\u1ecbu thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t<\/strong><\/p>\n

\u0110\u1ed1i v\u1edbi thu\u1ebf TT\u0110B, \u0111\u1ea1i di\u1ec7n B\u1ed9 T\u00e0i ch\u00ednh cho bi\u1ebft s\u1ebd \u0111\u1ec1 xu\u1ea5t b\u1ed5 sung n\u01b0\u1edbc ng\u1ecdt g\u1ed3m lo\u1ea1i c\u00f3 gas, kh\u00f4ng gas, t\u0103ng l\u1ef1c, th\u1ec3 thao, tr\u00e0, c\u00e0 ph\u00ea u\u1ed1ng li\u1ec1n \u0111\u01b0\u1ee3c \u0111\u00f3ng g\u00f3i theo d\u00e2y chuy\u1ec1n s\u1ea3n xu\u1ea5t c\u00f4ng nghi\u1ec7p – tr\u1eeb n\u01b0\u1edbc tr\u00e1i c\u00e2y v\u00e0 rau qu\u1ea3 c\u00f3 100% t\u1ef1 nhi\u00ean – l\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf TT\u0110B.<\/p>\n

C\u1ee5 th\u1ec3, B\u1ed9 \u0111\u1ec1 ra hai ph\u01b0\u01a1ng \u00e1n: Ph\u01b0\u01a1ng \u00e1n 1 l\u00e0 m\u1ee9c thu\u1ebf TT\u0110B \u00e1p d\u1ee5ng l\u00e0 10% t\u1eeb n\u0103m 2019 v\u00e0 ph\u01b0\u01a1ng \u00e1n 2 l\u00e0 20% t\u1eeb n\u0103m 2019.<\/p>\n

B\u1ed9 T\u00e0i ch\u00ednh l\u00fd gi\u1ea3i \u0111\u1ed3 u\u1ed1ng c\u00f3 \u0111\u01b0\u1eddng l\u00e0 n\u01b0\u1edbc gi\u1ea3i kh\u00e1t \u0111\u01b0\u1ee3c nhi\u1ec1u ng\u01b0\u1eddi y\u00eau th\u00edch. Tuy nhi\u00ean, vi\u1ec7c s\u1eed d\u1ee5ng \u0111\u1ed3 u\u1ed1ng c\u00f3 \u0111\u01b0\u1eddng g\u1eafn li\u1ec1n v\u1edbi t\u0103ng c\u00e2n, b\u00e9o ph\u00ec v\u00e0 \u1ea3nh h\u01b0\u1edfng x\u1ea5u \u0111\u1ebfn s\u1ee9c kh\u1ecfe (tim m\u1ea1ch, ti\u1ec3u \u0111\u01b0\u1eddng).<\/p>\n

H\u01a1n n\u1eefa \u1edf Vi\u1ec7t Nam, t\u1ec9 l\u1ec7 ng\u01b0\u1eddi tr\u01b0\u1edfng th\u00e0nh b\u1ecb t\u0103ng c\u00e2n, b\u00e9o ph\u00ec chi\u1ebfm 25% d\u00e2n s\u1ed1, \u0111\u1ed1i v\u1edbi tr\u1ebb em d\u01b0\u1edbi n\u0103m tu\u1ed5i th\u00ec t\u1ec9 l\u1ec7 b\u00e9o ph\u00ec t\u0103ng nhanh t\u1eeb 0,6% n\u0103m 2000 l\u00ean 5,3% n\u0103m 2015. \u0110\u1eb7c bi\u1ec7t t\u1ea1i TP.HCM, t\u1ec9 l\u1ec7 n\u00e0y l\u00ean \u0111\u1ebfn 10,8%, cao h\u01a1n m\u1ee9c trung b\u00ecnh c\u1ee7a ch\u00e2u \u00c1.<\/p>\n

\u201cB\u00ean c\u1ea1nh \u0111\u00f3, \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 TT\u0110B v\u1edbi m\u1eb7t h\u00e0ng n\u01b0\u1edbc ng\u1ecdt. V\u00ed d\u1ee5, Th\u00e1i Lan quy \u0111\u1ecbnh n\u01b0\u1edbc ng\u1ecdt c\u00f3 gas kh\u00f4ng c\u1ed3n ch\u1ecbu thu\u1ebf su\u1ea5t 25% ho\u1eb7c 0,024 USD\/chai 440 cc; L\u00e0o thu thu\u1ebf n\u01b0\u1edbc ng\u1ecdt c\u00f3 gas kh\u00f4ng c\u1ed3n \u1edf m\u1ee9c 5% v\u00e0 n\u01b0\u1edbc t\u0103ng l\u1ef1c 10%…\u201d – \u0111\u1ea1i di\u1ec7n B\u1ed9 T\u00e0i ch\u00ednh so s\u00e1nh.<\/p>\n

Thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t \u00f4 t\u00f4 b\u00e1n t\u1ea3i c\u00f3 th\u1ec3 t\u0103ng hai l\u1ea7n<\/strong><\/p>\n

T\u1ea1i cu\u1ed9c h\u1ecdp b\u00e1o, V\u1ee5 tr\u01b0\u1edfng V\u1ee5 Ch\u00ednh s\u00e1ch thu\u1ebf Ph\u1ea1m \u0110\u00ecnh Thi cho hay qua nghi\u00ean c\u1ee9u r\u00e0 so\u00e1t, c\u00e1c n\u01b0\u1edbc trong khu v\u1ef1c th\u01b0\u1eddng \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t thu\u1ebf TT\u0110B \u0111\u1ed1i v\u1edbi \u00f4 t\u00f4 v\u1eeba ch\u1edf ng\u01b0\u1eddi v\u1eeba ch\u1edf h\u00e0ng (xe pick-up hay xe b\u00e1n t\u1ea3i) \u1edf m\u1ee9c th\u1ea5p h\u01a1n m\u1ee9c thu\u1ebf su\u1ea5t \u0111\u1ed1i v\u1edbi \u00f4 t\u00f4 ch\u1edf ng\u01b0\u1eddi d\u01b0\u1edbi ch\u00edn ch\u1ed7.<\/p>\n

\u201cDo v\u1eady \u0111\u1ec3 b\u1ea3o \u0111\u1ea3m \u0111\u00fang m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng xe, B\u1ed9 T\u00e0i ch\u00ednh \u0111\u1ec1 ngh\u1ecb \u00e1p d\u1ee5ng m\u1ee9c thu\u1ebf su\u1ea5t thu\u1ebf TT\u0110B b\u1eb1ng 60% m\u1ee9c thu\u1ebf su\u1ea5t xe con c\u00f9ng dung t\u00edch xi lanh. Lo\u1ea1i n\u00e0y ch\u1ee7 y\u1ebfu c\u00f3 dung t\u00edch 2.000-3.000 cm3<\/sup>n\u00ean n\u1ebfu thu\u1ebf su\u1ea5t l\u00e0 55% nh\u01b0 xe t\u1eeb ch\u00edn ch\u1ed7 tr\u1edf xu\u1ed1ng th\u00ec m\u1ee9c thu\u1ebf su\u1ea5t c\u1ee7a xe b\u00e1n t\u1ea3i l\u00e0 33%. Theo quy \u0111\u1ecbnh hi\u1ec7n t\u1ea1i, m\u1ee9c thu\u1ebf TT\u0110B v\u1edbi d\u00f2ng xe n\u00e0y dao \u0111\u1ed9ng t\u1eeb 15% \u0111\u1ebfn 25% t\u00f9y dung t\u00edch xi lanh\u201d – \u00f4ng Thi ph\u00e2n t\u00edch.<\/p>\n

Nh\u01b0 v\u1eady n\u1ebfu \u0111\u1ec1 xu\u1ea5t n\u00e0y \u0111\u01b0\u1ee3c th\u00f4ng qua, thu\u1ebf TT\u0110B v\u1edbi m\u1ed9t s\u1ed1 d\u00f2ng xe b\u00e1n t\u1ea3i s\u1ebd t\u0103ng t\u1eeb 1,5 l\u1ea7n \u0111\u1ebfn h\u01a1n hai l\u1ea7n. \u0110\u1ed3ng ngh\u0129a gi\u00e1 xe b\u00e1n t\u1ea3i s\u1ebd t\u0103ng l\u00ean nhi\u1ec1u so v\u1edbi hi\u1ec7n t\u1ea1i.<\/p>\n

\"\u00d4<\/a>
\nN\u1ebfu \u0111\u1ec1 xu\u1ea5t \u0111\u01b0\u1ee3c th\u00f4ng qua, thu\u1ebf TT\u0110B v\u1edbi m\u1ed9t s\u1ed1 d\u00f2ng xe b\u00e1n t\u1ea3i s\u1ebd t\u0103ng t\u1eeb 1,5 l\u1ea7n \u0111\u1ebfn h\u01a1n hai l\u1ea7n<\/em><\/p>\n

T\u0103ng thu\u1ebf TT\u0110B xe b\u00e1n t\u1ea3i nh\u1eadp kh\u1ea9u, song B\u1ed9 T\u00e0i ch\u00ednh c\u0169ng \u0111\u1ec1 xu\u1ea5t \u01b0u \u0111\u00e3i gi\u00e1 t\u00ednh thu\u1ebf TT\u0110B v\u1edbi d\u00f2ng \u00f4 t\u00f4 s\u1ea3n xu\u1ea5t trong n\u01b0\u1edbc. Theo \u0111\u00f3 b\u1ed9 n\u00e0y \u0111\u1ec1 xu\u1ea5t gi\u00e1 t\u00ednh thu\u1ebf TT\u0110B \u0111\u1ed1i v\u1edbi m\u1eb7t h\u00e0ng \u00f4 t\u00f4 d\u01b0\u1edbi ch\u00edn ch\u1ed7, s\u1ea3n xu\u1ea5t trong n\u01b0\u1edbc l\u00e0 gi\u00e1 do c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t b\u00e1n ra tr\u1eeb \u0111i gi\u00e1 tr\u1ecb linh ki\u1ec7n, ph\u1ee5 t\u00f9ng s\u1ea3n xu\u1ea5t trong n\u01b0\u1edbc.<\/p>\n

\u201cVi\u1ec7c t\u00ednh thu\u1ebf TT\u0110B nh\u01b0 tr\u00ean nh\u1eb1m khuy\u1ebfn kh\u00edch doanh nghi\u1ec7p n\u00e2ng cao t\u1ec9 l\u1ec7 n\u1ed9i \u0111\u1ecba h\u00f3a, h\u1ea1 gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m v\u00e0 n\u00e2ng cao n\u0103ng l\u1ef1c c\u1ea1nh tranh gi\u1eefa \u00f4 t\u00f4 s\u1ea3n xu\u1ea5t trong n\u01b0\u1edbc v\u00e0 \u00f4 t\u00f4 nh\u1eadp kh\u1ea9u. N\u1ebfu \u0111\u1ec1 xu\u1ea5t n\u00e0y \u0111\u01b0\u1ee3c th\u00f4ng qua, gi\u00e1 \u00f4 t\u00f4 s\u1ea3n xu\u1ea5t trong n\u01b0\u1edbc c\u00f3 th\u1ec3 gi\u1ea3m \u0111\u00e1ng k\u1ec3, c\u00f3 kh\u1ea3 n\u0103ng c\u1ea1nh tranh v\u1edbi \u00f4 t\u00f4 nh\u1eadp kh\u1ea9u\u201d – \u0111\u1ea1i di\u1ec7n B\u1ed9 T\u00e0i ch\u00ednh gi\u1ea3i th\u00edch.<\/p>\n

\n\n\n\n
B\u1ed5 sung thu\u1ebf tuy\u1ec7t \u0111\u1ed1i v\u1edbi thu\u1ed1c l\u00e1<\/strong><\/p>\n

\u0110\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 hai ph\u01b0\u01a1ng \u00e1n. Ph\u01b0\u01a1ng \u00e1n 1 l\u00e0 \u00e1p thu\u1ebf TT\u0110B theo ph\u01b0\u01a1ng ph\u00e1p h\u1ed7n h\u1ee3p, t\u1ee9c c\u1ea3 thu\u1ebf su\u1ea5t t\u1ec9 l\u1ec7 v\u00e0 thu\u1ebf su\u1ea5t tuy\u1ec7t \u0111\u1ed1i. Theo quy \u0111\u1ecbnh, l\u1ed9 tr\u00ecnh thu\u1ebf TT\u0110B v\u1edbi thu\u1ed1c l\u00e1 t\u1eeb n\u0103m 2016 l\u00e0 70%, t\u1eeb n\u0103m 2019 l\u00e0 75%.<\/p>\n

Theo ph\u01b0\u01a1ng \u00e1n n\u00e0y, ngo\u00e0i t\u1ec9 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\/\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

B\u1ecf quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n<\/strong><\/p>\n

B\u1ed9 T\u00e0i ch\u00ednh c\u0169ng \u0111\u1ec1 xu\u1ea5t hai ph\u01b0\u01a1ng \u00e1n x\u1eed l\u00fd \u0111\u1ed1i v\u1edbi quy \u0111\u1ecbnh quy\u1ebft to\u00e1n thu\u1ebf TNCN. Ph\u01b0\u01a1ng \u00e1n 1 l\u00e0 b\u1ecf quy\u1ebft to\u00e1n thu\u1ebf, c\u00e1 nh\u00e2n c\u00f3 thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng t\u00ednh thu\u1ebf TNCN h\u1eb1ng th\u00e1ng theo bi\u1ec3u thu\u1ebf l\u0169y ti\u1ebfn; cu\u1ed1i n\u0103m t\u1ed5 ch\u1ee9c chi tr\u1ea3 c\u00f3 tr\u00e1ch nhi\u1ec7m t\u00ednh l\u1ea1i theo thu nh\u1eadp b\u00ecnh qu\u00e2n 12 th\u00e1ng \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh c\u00e1 nh\u00e2n ph\u1ea3i n\u1ed9p thu\u1ebf th\u00eam ho\u1eb7c n\u1ed9p th\u1eeba v\u00e0 t\u1ef1 b\u00f9 tr\u1eeb cho c\u00e1 nh\u00e2n. Ph\u01b0\u01a1ng \u00e1n n\u00e0y kh\u00f4ng \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn quy\u1ec1n l\u1ee3i c\u1ee7a c\u00e1 nh\u00e2n n\u1ed9p thu\u1ebf.<\/p>\n

\u0110\u1ed1i v\u1edbi thu nh\u1eadp v\u00e3ng lai (kh\u00f4ng k\u00fd h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng) th\u00ec kh\u1ea5u tr\u1eeb theo thu\u1ebf su\u1ea5t 10% \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb 5 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean t\u1eebng l\u1ea7n chi tr\u1ea3, kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh gi\u1ea3m tr\u1eeb gia c\u1ea3nh, k\u1ec3 c\u1ea3 thu nh\u1eadp v\u00e3ng lai t\u1eeb nhi\u1ec1u ngu\u1ed3n.<\/p>\n

Tuy nhi\u00ean, B\u1ed9 T\u00e0i ch\u00ednh cho r\u1eb1ng ph\u01b0\u01a1ng \u00e1n 1 c\u00f3 nh\u01b0\u1ee3c \u0111i\u1ec3m l\u00e0 kh\u00f4ng ph\u00f9 h\u1ee3p v\u1edbi th\u00f4ng l\u1ec7 qu\u1ed1c t\u1ebf l\u00e0 thu\u1ebf TNCN ph\u1ea3i \u0111\u01b0\u1ee3c t\u00ednh tr\u00ean t\u1ed5ng thu nh\u1eadp trong n\u0103m t\u1eeb t\u1ea5t c\u1ea3 c\u00e1c ngu\u1ed3n v\u00e0 ch\u1ec9 \u00e1p d\u1ee5ng m\u1ed9t bi\u1ec3u l\u0169y ti\u1ebfn. Ngo\u00e0i ra, v\u1edbi nguy\u00ean t\u1eafc t\u00ednh thu\u1ebf tr\u00ean s\u1ebd kh\u00f4ng thu thu\u1ebf \u0111\u01b0\u1ee3c t\u1eeb c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i c\u01b0 tr\u00fa t\u1ea1i Vi\u1ec7t Nam theo c\u00e1c hi\u1ec7p \u0111\u1ecbnh tr\u00e1nh \u0111\u00e1nh thu\u1ebf hai l\u1ea7n.<\/p>\n

C\u00f2n ph\u01b0\u01a1ng \u00e1n 2 l\u00e0 gi\u1eef nguy\u00ean quy \u0111\u1ecbnh quy\u1ebft to\u00e1n thu\u1ebf \u0111\u1ec3 ph\u00f9 h\u1ee3p v\u1edbi th\u00f4ng l\u1ec7 qu\u1ed1c t\u1ebf nh\u01b0ng b\u1ed5 sung quy \u0111\u1ecbnh ng\u01b0\u1ee1ng ti\u1ec1n thu\u1ebf d\u01b0\u1edbi 300.000 \u0111\u1ed3ng th\u00ec kh\u00f4ng x\u1eed l\u00fd ho\u00e0n thu\u1ebf ho\u1eb7c ph\u1ea3i n\u1ed9p th\u00eam.<\/p>\n

\u0110\u1ec1 xu\u1ea5t t\u0103ng thu\u1ebf GTGT v\u1edbi n\u01b0\u1edbc s\u1ea1ch<\/strong><\/p>\n

B\u1ed9 T\u00e0i ch\u00ednh \u0111\u1ec1 ngh\u1ecb n\u00e2ng m\u1ee9c thu\u1ebf su\u1ea5t thu\u1ebf GTGT theo hai ph\u01b0\u01a1ng \u00e1n. Theo ph\u01b0\u01a1ng \u00e1n 1, \u0111\u1ec1 xu\u1ea5t t\u0103ng t\u1eeb 10% l\u00ean 12% k\u1ec3 t\u1eeb 1-1-2019. Ph\u01b0\u01a1ng \u00e1n 2 \u0111\u1ec1 ngh\u1ecb t\u0103ng theo l\u1ed9 tr\u00ecnh l\u00ean 12% t\u1eeb 1-1-2019 v\u00e0 14% t\u1eeb 1-1-2021.<\/p>\n

B\u00ean c\u1ea1nh \u0111\u00f3, v\u1edbi l\u00fd do \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t 5% s\u1ebd kh\u00f4ng b\u1ea3o \u0111\u1ea3m b\u00ecnh \u0111\u1eb3ng gi\u1eefa c\u00e1c l\u0129nh v\u1ef1c, ng\u00e0nh ngh\u1ec1, B\u1ed9 T\u00e0i ch\u00ednh \u0111\u1ec1 ngh\u1ecb chuy\u1ec3n nhi\u1ec1u nh\u00f3m h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 sang \u00e1p thu\u1ebf GTGT 10%, trong \u0111\u00f3 c\u00f3 n\u01b0\u1edbc s\u1ea1ch, m\u1ed9t s\u1ed1 lo\u1ea1i m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb, d\u1ee5ng c\u1ee5 y t\u1ebf, gi\u00e1o d\u1ee5c<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n","protected":false},"excerpt":{"rendered":"

Nh\u1eefng ch\u00ednh s\u00e1ch v\u1ec1 thu\u1ebf n\u00e0y n\u1ebfu \u0111\u01b0\u1ee3c th\u00f4ng qua s\u1ebd t\u00e1c \u0111\u1ed9ng r\u1ea5t l\u1edbn \u0111\u1ebfn c\u1ed9ng \u0111\u1ed3ng doanh nghi\u1ec7p v\u00e0 ng\u01b0\u1eddi d\u00e2n. 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