{"id":13656,"date":"2017-08-16T11:50:55","date_gmt":"2017-08-16T04:50:55","guid":{"rendered":"https:\/\/thitruongsi.com\/kinh-nghiem\/?p=13656"},"modified":"2017-08-16T11:52:49","modified_gmt":"2017-08-16T04:52:49","slug":"bo-tai-chinh-noi-gi-ve-de-xuat-tang-thue-gia-tri-gia-tang-len-12","status":"publish","type":"post","link":"https:\/\/thitruongsi.com\/kinh-nghiem\/bo-tai-chinh-noi-gi-ve-de-xuat-tang-thue-gia-tri-gia-tang-len-12\/","title":{"rendered":"B\u1ed9 T\u00e0i ch\u00ednh n\u00f3i g\u00ec v\u1ec1 \u0111\u1ec1 xu\u1ea5t t\u0103ng thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng l\u00ean 12%"},"content":{"rendered":"

Kh\u00f4ng ch\u1ec9 \u0111\u1ec1 xu\u1ea5t chuy\u1ec3n m\u1ed9t lo\u1ea1t h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 t\u1eeb 5% hi\u1ec7n t\u1ea1i l\u00ean 10%, l\u00e3nh \u0111\u1ea1o B\u1ed9 T\u00e0i ch\u00ednh c\u00f2n \u0111\u01b0a ra \u00fd ki\u1ebfn t\u0103ng m\u1ee9c thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng th\u00f4ng th\u01b0\u1eddng t\u1eeb 10% l\u00ean 12%.<\/p>\n

C\u01a1 c\u1ea5u l\u1ea1i ngu\u1ed3n thu
\n<\/strong>
\n\u0110\u00e2y l\u00e0 m\u1ed9t trong nh\u1eefng n\u1ed9i dung \u0111\u00e1ng ch\u00fa \u00fd \u0111\u01b0\u1ee3c l\u00e3nh \u0111\u1ea1o B\u1ed9 T\u00e0i ch\u00ednh n\u00eau l\u00ean trong b\u00e1o c\u00e1o \u0111\u1ecbnh h\u01b0\u1edbng s\u1eeda \u0111\u1ed5i, b\u1ed5 sung Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng.<\/p>\n

B\u00e1o c\u00e1o c\u1ee7a ng\u00e0nh t\u00e0i ch\u00ednh d\u1eabn kinh nghi\u1ec7m qu\u1ed1c t\u1ebf cho th\u1ea5y, c\u00e1c qu\u1ed1c gia, k\u1ec3 c\u1ea3 c\u00e1c n\u01b0\u1edbc \u0111\u00e3 ph\u00e1t tri\u1ec3n \u0111ang c\u00f3 xu h\u01b0\u1edbng c\u01a1 c\u1ea5u l\u1ea1i thu ng\u00e2n s\u00e1ch b\u1eb1ng c\u00e1ch t\u0103ng c\u01b0\u1eddng ngu\u1ed3n t\u1eeb thu\u1ebf gi\u00e1n thu.<\/p>\n

C\u1ee5 th\u1ec3, \u0111\u1ec3 b\u00f9 \u0111\u1eafp h\u1ee5t thu do gi\u1ea3m thu\u1ebf thu nh\u1eadp, c\u00e1c n\u01b0\u1edbc \u0111ang chuy\u1ec3n h\u01b0\u1edbng sang t\u0103ng thu\u1ebf ti\u00eau d\u00f9ng nh\u01b0 gi\u00e1 tr\u1ecb gia t\u0103ng v\u00e0 ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t.<\/p>\n

Minh ch\u1ee9ng l\u00e0 thu\u1ebf su\u1ea5t thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng trung b\u00ecnh t\u1ea1i c\u00e1c n\u01b0\u1edbc EU n\u0103m 2000 l\u00e0 19%, \u0111\u1ebfn n\u0103m 2014 m\u1ee9c thu\u1ebf n\u00e0y \u0111\u00e3 x\u1ea5p x\u1ec9 21,5%. C\u00e1c n\u01b0\u1edbc trong T\u1ed5 ch\u1ee9c H\u1ee3p t\u00e1c v\u00e0 Ph\u00e1t tri\u1ec3n Kinh t\u1ebf (OECD) c\u0169ng c\u00f3 xu h\u01b0\u1edbng t\u0103ng thu\u1ebf su\u1ea5t thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng t\u1eeb m\u1ee9c trung b\u00ecnh 18% n\u0103m 2000 l\u00ean kho\u1ea3ng 19% n\u0103m 2014 v\u00e0 h\u01a1n 19% v\u00e0o n\u0103m 2016.<\/p>\n

C\u0169ng theo B\u1ed9 T\u00e0i ch\u00ednh, ph\u00eda Ng\u00e2n h\u00e0ng Th\u1ebf gi\u1edbi \u0111\u00e3 th\u1ed1ng k\u00ea m\u1ee9c thu\u1ebf su\u1ea5t c\u1ee7a 112 n\u01b0\u1edbc v\u00e0 th\u1ea5y r\u1eb1ng, c\u00f3 88 n\u01b0\u1edbc c\u00f3 m\u1ee9c thu\u1ebf su\u1ea5t t\u1eeb 12% \u0111\u1ebfn 25%, c\u00f2n l\u1ea1i 24 n\u01b0\u1edbc ph\u1ed5 bi\u1ebfn \u1edf m\u1ee9c h\u01a1n 10%.<\/p>\n

\u201cC\u00e1c n\u01b0\u1edbc ch\u00e2u \u00c1 c\u0169ng c\u00f3 xu h\u01b0\u1edbng c\u01a1 c\u1ea5u l\u1ea1i thu ng\u00e2n s\u00e1ch Nh\u00e0 n\u01b0\u1edbc theo h\u01b0\u1edbng t\u0103ng t\u1ef7 tr\u1ecdng thu\u1ebf ti\u00eau d\u00f9ng trong t\u1ed5ng thu ng\u00e2n s\u00e1ch t\u1eeb vi\u1ec7c t\u0103ng thu\u1ebf su\u1ea5t thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng nh\u01b0 Philippines, \u1ea4n \u0110\u1ed9, Nh\u1eadt B\u1ea3n,\u2026\u201d b\u00e1o c\u00e1o c\u1ee7a ng\u00e0nh t\u00e0i ch\u00ednh n\u00eau l\u00ean.<\/p>\n

T\u1eeb \u0111\u00f3, \u0111\u1ea1i di\u1ec7n B\u1ed9 T\u00e0i ch\u00ednh \u0111\u1ec1 xu\u1ea5t n\u00e2ng m\u1ee9c thu\u1ebf su\u1ea5t 10% theo m\u1ed9t trong hai ph\u01b0\u01a1ng \u00e1n: M\u1ed9t l\u00e0 t\u0103ng t\u1eeb 10% l\u00ean 12% k\u1ec3 t\u1eeb ng\u00e0y 1\/1\/2019; Hai l\u00e0 T\u0103ng theo l\u1ed9 tr\u00ecnh l\u00ean 12% k\u1ec3 t\u1eeb ng\u00e0y 1\/1\/2019 v\u00e0 14% t\u1eeb ng\u00e0y 1\/1\/2021.<\/p>\n

V\u1edbi hai ph\u01b0\u01a1ng \u00e1n tr\u00ean, \u0111\u1ea1i di\u1ec7n B\u1ed9 T\u00e0i ch\u00ednh nh\u1ea5n m\u1ea1nh quan \u0111i\u1ec3m \u201c\u0111\u1ec1 ngh\u1ecb c\u00e2n nh\u1eafc ph\u01b0\u01a1ng \u00e1n 1.\u201d<\/p>\n

Nhi\u1ec1u d\u1ecbch v\u1ee5 b\u1ecb \u0111\u00e1nh thu\u1ebf g\u1ea5p \u0111\u00f4i?
\n<\/strong>
\n\u1ede h\u01b0\u1edbng kh\u00e1c, b\u00e1o c\u00e1o B\u1ed9 T\u00e0i ch\u00ednh cho th\u1ea5y, thay v\u00ec ch\u1ecbu m\u1ee9c thu\u1ebf th\u00f4ng th\u01b0\u1eddng l\u00e0 10%, hi\u1ec7n c\u00f3 14 nh\u00f3m h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ch\u1ec9 ch\u1ecbu thu\u1ebf 5%.<\/p>\n

Tuy nhi\u00ean, vi\u1ec7c \u00e1p thu\u1ebf 5% theo \u0111\u1ea1i di\u1ec7n B\u1ed9 T\u00e0i ch\u00ednh \u0111\u00e3 ph\u00e1t sinh v\u01b0\u1edbng m\u1eafc. C\u1ee5 th\u1ec3, nhi\u1ec1u lo\u1ea1i h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 \u0111\u00e3 \u0111\u01b0\u1ee3c x\u00e3 h\u1ed9i h\u00f3a\u00a0s\u00e2u r\u1ed9ng v\u1edbi s\u1ef1 tham gia c\u1ee7a nhi\u1ec1u th\u00e0nh ph\u1ea7n kinh t\u1ebf nh\u1eb1m m\u1ee5c \u0111\u00edch l\u1ee3i nhu\u1eadn nh\u01b0 ho\u1ea1t \u0111\u1ed9ng v\u0103n h\u00f3a, tri\u1ec3n l\u00e3m, th\u1ec3 d\u1ee5c, th\u1ec3 thao, bi\u1ec3u di\u1ec5n ngh\u1ec7 thu\u1eadt, s\u1ea3n xu\u1ea5t phim, tr\u00ecnh di\u1ec5n th\u1eddi trang, thi ng\u01b0\u1eddi m\u1eabu, b\u00f3ng \u0111\u00e1, chi\u1ebfu b\u00f3ng, cung c\u1ea5p n\u01b0\u1edbc s\u1ea1ch,… nh\u01b0ng v\u1eabn \u0111\u01b0\u1ee3c h\u01b0\u1edfng thu\u1ebf th\u1ea5p.<\/p>\n

\u201cN\u1ebfu ti\u1ebfp t\u1ee5c \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,\u201d \u0111\u00e1nh gi\u00e1 c\u1ee7a ng\u00e0nh t\u00e0i ch\u00ednh n\u00eau l\u00ean.<\/p>\n

Ngo\u00e0i ra, c\u0169ng theo l\u00e3nh \u0111\u1ea1o B\u1ed9 T\u00e0i ch\u00ednh, m\u1ee9c thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng hi\u1ec7n \u0111ang \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng v\u1edbi m\u1ed9t s\u1ed1 m\u1eb7t h\u00e0ng nh\u01b0 thi\u1ebft b\u1ecb, d\u1ee5ng c\u1ee5 y t\u1ebf, c\u00e1c lo\u1ea1i thi\u1ebft b\u1ecb, d\u1ee5ng c\u1ee5 chuy\u00ean d\u00f9ng cho gi\u1ea3ng d\u1ea1y,\u2026 Tuy nhi\u00ean, th\u1ef1c t\u1ebf, kh\u00f4ng \u00edt m\u1eb7t h\u00e0ng c\u00f3 th\u1ec3 s\u1eed d\u1ee5ng v\u1edbi nhi\u1ec1u m\u1ee5c \u0111\u00edch kh\u00e1c nhau.<\/p>\n

\u0110\u1ea1i di\u1ec7n B\u1ed9 T\u00e0i ch\u00ednh l\u1ea5y v\u00ed d\u1ee5 nh\u01b0 l\u01b0\u1edbi, s\u1ee3i \u0111\u1ec3 \u0111an l\u01b0\u1edbi \u0111\u00e1nh c\u00e1 c\u0169ng \u0111\u01b0\u1ee3c d\u00f9ng l\u00e0m l\u01b0\u1edbi d\u00e0n, l\u01b0\u1edbi bao c\u00f4ng tr\u00ecnh, l\u01b0\u1edbi c\u1ea9u h\u00e0ng. C\u00e1c lo\u1ea1i thi\u1ebft b\u1ecb, d\u1ee5ng c\u1ee5 chuy\u00ean d\u00f9ng cho gi\u1ea3ng d\u1ea1y, nghi\u00ean c\u1ee9u, th\u00ed nghi\u1ec7m khoa h\u1ecdc c\u0169ng c\u00f3 th\u1ec3 d\u00f9ng cho v\u0103n ph\u00f2ng, m\u1ee5c \u0111\u00edch d\u00e2n d\u1ee5ng kh\u00e1c nh\u01b0 b\u00e0n, gh\u1ebf, m\u00e1y chi\u1ebfu, m\u00e0n h\u00ecnh,…<\/p>\n

\u0110i\u1ec1u n\u00e0y theo \u0111\u1ea1i di\u1ec7n ng\u00e0nh t\u00e0i ch\u00ednh d\u1eabn \u0111\u1ebfn kh\u00f4ng th\u1ed1ng nh\u1ea5t trong th\u1ef1c hi\u1ec7n, t\u1ea1o k\u1ebd h\u1edf \u0111\u1ec3 l\u1ee3i d\u1ee5ng ch\u00ednh s\u00e1ch, c\u1ea1nh tranh kh\u00f4ng b\u00ecnh \u0111\u1eb3ng.<\/p>\n

T\u1eeb nh\u1eefng l\u1eadp lu\u1eadn tr\u00ean, l\u00e3nh \u0111\u1ea1o B\u1ed9 T\u00e0i ch\u00ednh \u0111\u1ec1 xu\u1ea5t chuy\u1ec3n m\u1ed9t s\u1ed1 h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 t\u1eeb m\u1ee9c thu\u1ebf 5% sang 10% nh\u01b0: n\u01b0\u1edbc s\u1ea1ch ph\u1ee5c v\u1ee5 s\u1ea3n xu\u1ea5t v\u00e0 sinh ho\u1ea1t; ho\u1ea1t \u0111\u1ed9ng v\u0103n ho\u00e1, tri\u1ec3n l\u00e3m, th\u1ec3 d\u1ee5c, th\u1ec3 thao, bi\u1ec3u di\u1ec5n ngh\u1ec7 thu\u1eadt, s\u1ea3n xu\u1ea5t phim, nh\u1eadp kh\u1ea9u, ph\u00e1t h\u00e0nh v\u00e0 chi\u1ebfu phim,\u2026<\/p>\n

Ngo\u00e0i ra, \u0111\u1ea1i di\u1ec7n B\u1ed9 T\u00e0i ch\u00ednh c\u0169ng n\u00eau quan \u0111i\u1ec3m, c\u00e1c lo\u1ea1i thi\u1ebft b\u1ecb, d\u1ee5ng c\u1ee5 kh\u00f4ng ch\u1ec9 d\u00f9ng cho y t\u1ebf m\u00e0 c\u00f2n s\u1eed d\u1ee5ng cho nhi\u1ec1u m\u1ee5c \u0111\u00edch kh\u00e1c c\u1ea7n chuy\u1ec3n sang \u00e1p d\u1ee5ng m\u1ee9c thu\u1ebf su\u1ea5t 10%. M\u1ee9c thu\u1ebf 5% ch\u1ec9 \u00e1p d\u1ee5ng v\u1edbi m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb ch\u1ec9 s\u1eed d\u1ee5ng trong y t\u1ebf nh\u01b0: M\u00e1y n\u1ed9i soi, m\u00e1y si\u00eau \u00e2m, m\u00e1y ch\u1ee5p X-quang, m\u00e1y ch\u1ee5p c\u1ed9ng h\u01b0\u1edfng t\u1eeb,\u2026\/.<\/p>\n","protected":false},"excerpt":{"rendered":"

Kh\u00f4ng ch\u1ec9 \u0111\u1ec1 xu\u1ea5t chuy\u1ec3n m\u1ed9t lo\u1ea1t h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 t\u1eeb 5% hi\u1ec7n t\u1ea1i l\u00ean 10%, l\u00e3nh \u0111\u1ea1o B\u1ed9 T\u00e0i ch\u00ednh c\u00f2n \u0111\u01b0a ra \u00fd ki\u1ebfn t\u0103ng m\u1ee9c thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng th\u00f4ng th\u01b0\u1eddng t\u1eeb 10% l\u00ean 12%. C\u01a1 c\u1ea5u l\u1ea1i ngu\u1ed3n thu \u0110\u00e2y l\u00e0 m\u1ed9t trong nh\u1eefng n\u1ed9i dung \u0111\u00e1ng ch\u00fa \u00fd …<\/p>\n","protected":false},"author":4,"featured_media":13657,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[46,50,52],"tags":[],"class_list":["post-13656","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-ban-le","category-kinh-doanh","category-thi-truong-ban-le"],"yoast_head":"\nB\u1ed9 T\u00e0i ch\u00ednh n\u00f3i g\u00ec v\u1ec1 \u0111\u1ec1 xu\u1ea5t t\u0103ng thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng l\u00ean 12% - 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\/bo-tai-chinh-noi-gi-ve-de-xuat-tang-thue-gia-tri-gia-tang-len-12\/\" \/>\n<meta property=\"og:locale\" content=\"vi_VN\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"B\u1ed9 T\u00e0i ch\u00ednh n\u00f3i g\u00ec v\u1ec1 \u0111\u1ec1 xu\u1ea5t t\u0103ng thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng l\u00ean 12% - Th\u1ecb Tr\u01b0\u1eddng S\u1ec9 Blog\" \/>\n<meta property=\"og:description\" content=\"Kh\u00f4ng ch\u1ec9 \u0111\u1ec1 xu\u1ea5t chuy\u1ec3n m\u1ed9t lo\u1ea1t h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 t\u1eeb 5% hi\u1ec7n t\u1ea1i l\u00ean 10%, l\u00e3nh \u0111\u1ea1o B\u1ed9 T\u00e0i ch\u00ednh c\u00f2n \u0111\u01b0a ra \u00fd ki\u1ebfn t\u0103ng m\u1ee9c thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng th\u00f4ng th\u01b0\u1eddng t\u1eeb 10% l\u00ean 12%. 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