{"id":13915,"date":"2017-08-17T17:26:12","date_gmt":"2017-08-17T10:26:12","guid":{"rendered":"https:\/\/thitruongsi.com\/kinh-nghiem\/?p=13915"},"modified":"2017-08-17T17:26:12","modified_gmt":"2017-08-17T10:26:12","slug":"vi-sao-bo-tai-chinh-muon-tang-mot-loat-sac-thue","status":"publish","type":"post","link":"https:\/\/thitruongsi.com\/kinh-nghiem\/vi-sao-bo-tai-chinh-muon-tang-mot-loat-sac-thue\/","title":{"rendered":"V\u00ec sao B\u1ed9 T\u00e0i ch\u00ednh mu\u1ed1n t\u0103ng m\u1ed9t lo\u1ea1t s\u1eafc thu\u1ebf?"},"content":{"rendered":"<p class=\"short_intro txt_666\"><strong>L\u1eadp lu\u1eadn c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh khi \u0111\u1ec1 xu\u1ea5t t\u0103ng thu\u1ebf l\u00e0 v\u00ec l\u00fd do &#8220;s\u1ee9c kh\u1ecfe&#8221;, &#8220;h\u1ee3p l\u00fd c\u01a1 c\u1ea5u&#8221; v\u00e0 &#8220;ph\u00f9 h\u1ee3p v\u1edbi th\u00f4ng l\u1ec7 qu\u1ed1c t\u1ebf&#8221;.<\/strong><\/p>\n<p class=\"Normal\">Trong cu\u1ed9c h\u1ecdp b\u00e1o chi\u1ec1u 15\/8, B\u1ed9 T\u00e0i ch\u00ednh c\u00f4ng b\u1ed1 \u0111\u1ecbnh h\u01b0\u1edbng s\u1eeda c\u00f9ng l\u00fac 5 Lu\u1eadt v\u1ec1 Thu\u1ebf v\u1edbi m\u1ed9t lo\u1ea1t nh\u1eefng \u0111\u1ec1 xu\u1ea5t t\u0103ng, t\u1eeb thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t, thu nh\u1eadp doanh nghi\u1ec7p, thu nh\u1eadp c\u00e1 nh\u00e2n \u0111\u1ebfn gi\u00e1 tr\u1ecb gia t\u0103ng (VAT)&#8230;<\/p>\n<p class=\"Normal\">Theo nhi\u1ec1u chuy\u00ean gia, m\u1ed9t trong nh\u1eefng l\u00fd do ch\u00ednh c\u1ea7n k\u00edp thay \u0111\u1ed5i Lu\u1eadt c\u00e1c lo\u1ea1i thu\u1ebf v\u1eabn l\u00e0 \u0111\u1ec3 t\u0103ng thu ng\u00e2n s\u00e1ch. D\u00f9 ch\u01b0a c\u00f4ng b\u1ed1 b\u00e1o c\u00e1o \u0111\u00e1nh gi\u00e1 t\u00e1c \u0111\u1ed9ng c\u1ee7a t\u0103ng thu ng\u00e2n s\u00e1ch t\u1eeb nh\u1eefng \u0111\u1ec1 xu\u1ea5t l\u1ea7n n\u00e0y, nh\u01b0ng \u0111\u1ea1i di\u1ec7n B\u1ed9 T\u00e0i ch\u00ednh c\u0169ng th\u1eeba nh\u1eadn, vi\u1ec7c s\u1eeda \u0111\u1ed5i s\u1ebd gi\u00fap c\u01a1 c\u1ea5u l\u1ea1i m\u1ed9t c\u00e1ch h\u1ee3p l\u00fd ngu\u1ed3n thu, \u0111\u1eb7c bi\u1ec7t trong b\u1ed1i c\u1ea3nh ng\u00e0y c\u00e0ng \u0111\u01b0a c\u00e1c lo\u1ea1i thu\u1ebf nh\u1eadp kh\u1ea9u v\u1ec1 0% theo c\u00e1c cam k\u1ebft qu\u1ed1c t\u1ebf \u0111ang \u0111\u1ebfn r\u1ea5t g\u1ea7n.<\/p>\n<p class=\"Normal\">Theo \u0111\u1ea1i di\u1ec7n l\u00e3nh \u0111\u1ea1o V\u1ee5 Ch\u00ednh s\u00e1ch thu\u1ebf &#8211; B\u1ed9 T\u00e0i ch\u00ednh, \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o th\u1ef1c hi\u1ec7n c\u00e1c cam k\u1ebft h\u1ed9i nh\u1eadp qu\u1ed1c t\u1ebf, gi\u1ea3m thi\u1ec3u nh\u1eefng t\u00e1c \u0111\u1ed9ng b\u1ea5t l\u1ee3i do qu\u00e1 tr\u00ecnh c\u1eaft gi\u1ea3m thu\u1ebf, h\u1ec7 th\u1ed1ng thu\u1ebf Vi\u1ec7t Nam c\u1ea7n \u0111i\u1ec1u ch\u1ec9nh v\u1ec1 m\u1ed9t s\u1ed1 ch\u00ednh s\u00e1ch thu\u1ebf n\u1ed9i \u0111\u1ecba theo \u00a0xu h\u01b0\u1edbng chuy\u1ec3n d\u1ea7n t\u1eeb thu\u1ebf gi\u00e1n thu (l\u00e0 lo\u1ea1i thu\u1ebf \u0111\u01b0\u1ee3c c\u1ed9ng v\u00e0o gi\u00e1, l\u00e0 m\u1ed9t b\u1ed9 ph\u1eadn c\u1ea5u th\u00e0nh c\u1ee7a gi\u00e1 c\u1ea3 h\u00e0ng h\u00f3a) sang thu\u1ebf tr\u1ef1c thu (l\u00e0 lo\u1ea1i thu\u1ebf thu tr\u1ef1c ti\u1ebfp v\u00e0o kho\u1ea3n thu nh\u1eadp, l\u1ee3i \u00edch thu \u0111\u01b0\u1ee3c c\u1ee7a c\u00e1c t\u1ed5 ch\u1ee9c kinh t\u1ebf ho\u1eb7c c\u00e1 nh\u00e2n.<\/p>\n<p class=\"Normal\">T\u1eeb n\u0103m 2018, thu\u1ebf nh\u1eadp kh\u1ea9u h\u1ea7u h\u1ebft c\u00e1c m\u1eb7t h\u00e0ng v\u1ec1 0%. Do \u0111\u00f3, c\u00e1c lo\u1ea1i thu\u1ebf nh\u01b0 ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t hay thu nh\u1eadp t\u1eeb tr\u00fang x\u1ed5 s\u1ed1 c\u1ee7a c\u00e1c &#8220;t\u1ef7 ph\u00fa&#8221; Vietlott&#8230; m\u1edbi \u0111\u01b0\u1ee3c t\u00ednh \u0111\u1ebfn.<\/p>\n<p class=\"Normal\">Ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t l\u00e0 s\u1eafc thu\u1ebf c\u00f3 nhi\u1ec1u thay \u0111\u1ed5i nh\u1ea5t, ch\u1ee7 y\u1ebfu theo h\u01b0\u1edbng t\u0103ng m\u1ee9c thu\u1ebf ph\u1ea3i \u0111\u00f3ng. M\u1ed9t s\u1ed1 m\u1eb7t h\u00e0ng \u0111\u01b0\u1ee3c nhi\u1ec1u ng\u01b0\u1eddi quan t\u00e2m v\u00e0o danh s\u00e1ch t\u0103ng thu\u1ebf nh\u01b0 \u00f4t\u00f4 b\u00e1n t\u1ea3i, n\u01b0\u1edbc ng\u1ecdt, thu\u1ed1c l\u00e1. N\u1ebfu nh\u01b0 \u00f4t\u00f4 b\u00e1n t\u1ea3i t\u0103ng thu\u1ebf su\u1ea5t t\u1eeb 15% l\u00ean 33% th\u00ec m\u1ed7i lon n\u01b0\u1edbc ng\u1ecdt, c\u0169ng c\u00f3 th\u1ec3 ph\u1ea3i g\u00e1nh th\u00eam thu\u1ebf. T\u01b0\u01a1ng t\u1ef1, thu\u1ed1c l\u00e1 thay v\u00ec ch\u1ecbu m\u1ed9t lo\u1ea1i thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t s\u1ebd b\u1ecb \u00e1p thu\u1ebf h\u1ed7n h\u1ee3p, v\u1eeba t\u0103ng thu\u1ebf su\u1ea5t l\u1ea1i v\u1eeba th\u00eam thu\u1ebf tuy\u1ec7t \u0111\u1ed1i thu tr\u00ean m\u1ed7i bao thu\u1ed1c.<\/p>\n<p class=\"Normal\">Tuy nhi\u00ean, v\u1edbi nh\u1eefng m\u1eb7t h\u00e0ng n\u00e0y, theo B\u1ed9 T\u00e0i ch\u00ednh, l\u00fd do kh\u00f4ng ch\u1ec9 l\u00e0 t\u0103ng thu ng\u00e2n s\u00e1ch m\u00e0 c\u00f2n v\u00ec l\u00fd do &#8220;s\u1ee9c kh\u1ecfe&#8221;. V\u00ed d\u1ee5 v\u1edbi n\u01b0\u1edbc ng\u1ecdt, theo B\u1ed9 T\u00e0i ch\u00ednh, c\u00f2n \u0111\u1ec3 h\u1ea1n ch\u1ebf t\u00ecnh tr\u1ea1ng th\u1eeba c\u00e2n, b\u00e9o ph\u00ec c\u1ee7a Vi\u1ec7t Nam. C\u01a1 quan n\u00e0y d\u1eabn m\u1ed9t lo\u1ea1t s\u1ed1 li\u1ec7u t\u1eeb WHO v\u00e0 c\u00e1c nghi\u00ean c\u1ee9u kh\u1ea3o s\u00e1t c\u1ee7a c\u00e1c t\u1ed5 ch\u1ee9c kh\u00e1c \u0111\u1ec3 cho th\u1ea5y t\u1ef7 l\u1ec7 th\u1eeba c\u00e2n b\u00e9o ph\u00ec \u0111ang t\u0103ng nhanh \u1edf Vi\u1ec7t Nam, nguy c\u01a1 g\u00e2y nhi\u1ec1u b\u1ec7nh nh\u01b0 ti\u1ec3u \u0111\u01b0\u1eddng, tim m\u1ea1ch. Trong b\u00e1o c\u00e1o, B\u1ed9 n\u00e0y c\u0169ng \u0111\u01b0a tr\u01b0\u1eddng h\u1ee3p c\u00e1c n\u01b0\u1edbc trong khu v\u1ef1c nh\u01b0 Th\u00e1i Lan, L\u00e0o, Campuchia \u0111\u00e3 \u00e1p thu\u1ebf v\u1edbi n\u01b0\u1edbc ng\u1ecdt.<\/p>\n<p class=\"Normal\">T\u01b0\u01a1ng t\u1ef1, v\u1edbi thu\u1ed1c l\u00e1, c\u01a1 quan n\u00e0y c\u0169ng nh\u1ea5n m\u1ea1nh m\u1ee5c \u0111\u00edch t\u0103ng thu\u1ebf l\u00e0 \u0111\u1ec3 &#8220;h\u1ea1n ch\u1ebf thanh thi\u1ebfu ni\u00ean ti\u1ebfp c\u1eadn v\u1edbi thu\u1ed1c l\u00e1 v\u00e0 g\u00f3p ph\u1ea7n b\u1ea3o v\u1ec7 s\u1ee9c kh\u1ecfe c\u1ed9ng \u0111\u1ed3ng&#8221;.<\/p>\n<p class=\"Normal\">M\u1ed9t s\u1ed1 s\u1eafc thu\u1ebf kh\u00e1c c\u1ea7n thay \u0111\u1ed5i nh\u1eb1m m\u1ee5c \u0111\u00edch &#8220;ph\u00f9 h\u1ee3p v\u1edbi th\u00f4ng l\u1ec7 qu\u1ed1c t\u1ebf&#8221; nh\u01b0 t\u0103ng thu\u1ebf thu nh\u1eadp t\u1eeb tr\u00fang x\u1ed5 s\u1ed1 Vietlott l\u00ean 30% thay v\u00ec 10% nh\u01b0 hi\u1ec7n nay. B\u1ed9 T\u00e0i ch\u00ednh cho r\u1eb1ng t\u1ef7 l\u1ec7 t\u00ednh thu\u1ebf \u1edf Vi\u1ec7t Nam qu\u00e1 \u00edt so v\u1edbi nh\u1eefng ng\u01b0\u1eddi tr\u00fang \u0111\u1ed9c \u0111\u1eafc \u1edf M\u1ef9. Tuy nhi\u00ean, th\u1ef1c t\u1ebf \u1edf M\u1ef9, l\u00fd do \u00e1p thu\u1ebf cao v\u1edbi ng\u01b0\u1eddi tr\u00fang x\u1ed5 s\u1ed1 l\u00e0 nh\u1eb1m khuy\u1ebfn kh\u00edch h\u1ecd nh\u1eadn gi\u1ea3i th\u01b0\u1edfng t\u1eebng \u0111\u1ee3t, theo n\u0103m thay v\u00ec nh\u1eadn lu\u00f4n m\u1ed9t kho\u1ea3n l\u1edbn, th\u00f4ng qua \u0111\u00f3 nh\u1eb1m \u0111i\u1ec1u ch\u1ec9nh h\u00e0nh vi c\u1ee7a ng\u01b0\u1eddi tr\u00fang s\u1ed1 ch\u1ee9 kh\u00f4ng \u0111\u1ec3 thu ng\u00e2n s\u00e1ch.<\/p>\n<p class=\"Normal\">Ng\u01b0\u1ee3c l\u1ea1i, m\u1ed9t s\u1ed1 s\u1eafc thu\u1ebf \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i theo h\u01b0\u1edbng gi\u1ea3m nh\u1eb1m kh\u1eafc ph\u1ee5c nh\u1eefng b\u1ea5t c\u1eadp hi\u1ec7n nay, trong \u0111\u00f3 c\u00f3 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n. Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n hi\u1ec7n \u0111\u01b0\u1ee3c t\u00ednh theo bi\u1ec3u thu\u1ebf l\u0169y ti\u1ebfn v\u1edbi 7 b\u1eadc, m\u1ed7i b\u1eadc l\u1ea1i quy \u0111\u1ecbnh s\u1ed1 thu nh\u1eadp kh\u00e1 l\u1ebb g\u00e2y kh\u00f3 nh\u1edb, ph\u1ee9c t\u1ea1p cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf. Ch\u01b0a k\u1ec3, gi\u00e3n c\u00e1ch gi\u1eefa \u1edf c\u00e1c b\u1eadc th\u1ea5p qu\u00e1 h\u1eb9p d\u1ec5 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. Do \u0111\u00f3, bi\u1ec3u thu\u1ebf su\u1ea5t m\u1edbi v\u1edbi s\u1ed1 b\u1eadc t\u00ednh thu\u1ebf gi\u1ea3m xu\u1ed1ng 5, thay \u0111\u1ed5i thu nh\u1eadp t\u00ednh thu\u1ebf cho c\u00e1c b\u1eadc 1, 2 gi\u00fap nh\u1eefng ng\u01b0\u1eddi c\u00f3 thu nh\u1eadp th\u1ea5p kh\u00f4ng ph\u1ea3i n\u1ed9p thu\u1ebf qu\u00e1 nhi\u1ec1u \u0111\u01b0\u1ee3c \u0111\u01b0a ra.<\/p>\n<p class=\"Normal\">C\u0169ng v\u00ec \u0111\u1ec3 kh\u1eafc ph\u1ee5c b\u1ea5t c\u1eadp, Thu\u1ebf Gi\u00e1 tr\u1ecb gia t\u0103ng (VAT) \u0111\u01b0\u1ee3c \u0111\u1ec1 xu\u1ea5t s\u1eeda v\u1edbi nhi\u1ec1u m\u1eb7t h\u00e0ng \u0111ang ch\u1ecbu thu\u1ebf 5% l\u00ean 6%, hay t\u1eeb 10% l\u00ean 12%. Nhi\u1ec1u m\u1eb7t h\u00e0ng c\u0169ng v\u00e0o di\u1ec7n ch\u1ecbu thu\u1ebf VAT nh\u01b0 ph\u00e2n b\u00f3n, m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb chuy\u00ean d\u00f9ng ph\u1ee5c v\u1ee5 cho s\u1ea3n xu\u1ea5t n\u00f4ng nghi\u1ec7p, t\u00e0u \u0111\u00e1nh b\u1eaft xa b\u1edd, chuy\u1ec3n quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t&#8230; \u00a0L\u00fd do \u0111\u01b0\u1ee3c B\u1ed9 \u0111\u01b0a ra l\u00e0 \u0111\u1ec3 th\u00e1o g\u1ee1 kh\u00f3 kh\u0103n cho doanh nghi\u1ec7p trong n\u01b0\u1edbc s\u1ea3n xu\u1ea5t nh\u1eefng m\u1eb7t h\u00e0ng ch\u1ecbu thu\u1ebf b\u1eb1ng 50% m\u1ee9c thu\u1ebf su\u1ea5t th\u00f4ng th\u01b0\u1eddng, b\u1ea3o \u0111\u1ea3m nh\u1eefng m\u1eb7t h\u00e0ng n\u00e0y c\u1ea1nh tranh b\u00ecnh \u0111\u1eb3ng v\u1edbi h\u00e0ng nh\u1eadp kh\u1ea9u c\u00f9ng lo\u1ea1i.<\/p>\n<p class=\"Normal\">C\u00e1c \u0111\u1ec1 xu\u1ea5t c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh sau khi l\u1ea5y \u00fd ki\u1ebfn s\u1ebd b\u00e1o c\u00e1o \u0111\u1ec3 Ch\u00ednh ph\u1ee7 tr\u00ecnh \u1ee6y ban th\u01b0\u1eddng v\u1ee5 Qu\u1ed1c h\u1ed9i trong k\u1ef3 h\u1ecdp t\u1edbi.<\/p>\n<p class=\"relative_new\"><strong>\u00a0<\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"<p>L\u1eadp lu\u1eadn c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh khi \u0111\u1ec1 xu\u1ea5t t\u0103ng thu\u1ebf l\u00e0 v\u00ec l\u00fd do &#8220;s\u1ee9c kh\u1ecfe&#8221;, &#8220;h\u1ee3p l\u00fd c\u01a1 c\u1ea5u&#8221; v\u00e0 &#8220;ph\u00f9 h\u1ee3p v\u1edbi th\u00f4ng l\u1ec7 qu\u1ed1c t\u1ebf&#8221;. Trong cu\u1ed9c h\u1ecdp b\u00e1o chi\u1ec1u 15\/8, B\u1ed9 T\u00e0i ch\u00ednh c\u00f4ng b\u1ed1 \u0111\u1ecbnh h\u01b0\u1edbng s\u1eeda c\u00f9ng l\u00fac 5 Lu\u1eadt v\u1ec1 Thu\u1ebf v\u1edbi m\u1ed9t lo\u1ea1t nh\u1eefng \u0111\u1ec1 xu\u1ea5t  &#8230;<\/p>\n","protected":false},"author":4,"featured_media":13916,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[46,50,68],"tags":[],"class_list":["post-13915","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-ban-le","category-kinh-doanh","category-tai-chinh-quan-ly"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v23.7 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>V\u00ec sao B\u1ed9 T\u00e0i ch\u00ednh mu\u1ed1n t\u0103ng m\u1ed9t lo\u1ea1t s\u1eafc thu\u1ebf? - 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\/vi-sao-bo-tai-chinh-muon-tang-mot-loat-sac-thue\/\" \/>\n<meta property=\"og:locale\" content=\"vi_VN\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"V\u00ec sao B\u1ed9 T\u00e0i ch\u00ednh mu\u1ed1n t\u0103ng m\u1ed9t lo\u1ea1t s\u1eafc thu\u1ebf? - Th\u1ecb Tr\u01b0\u1eddng S\u1ec9 Blog\" \/>\n<meta property=\"og:description\" content=\"L\u1eadp lu\u1eadn c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh khi \u0111\u1ec1 xu\u1ea5t t\u0103ng thu\u1ebf l\u00e0 v\u00ec l\u00fd do &#8220;s\u1ee9c kh\u1ecfe&#8221;, &#8220;h\u1ee3p l\u00fd c\u01a1 c\u1ea5u&#8221; v\u00e0 &#8220;ph\u00f9 h\u1ee3p v\u1edbi th\u00f4ng l\u1ec7 qu\u1ed1c t\u1ebf&#8221;. 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