{"id":13938,"date":"2017-08-18T09:33:15","date_gmt":"2017-08-18T02:33:15","guid":{"rendered":"https:\/\/thitruongsi.com\/kinh-nghiem\/?p=13938"},"modified":"2017-08-18T09:33:15","modified_gmt":"2017-08-18T02:33:15","slug":"tang-thue-gia-tri-gia-tang-len-12-ai-chiu-ganh-nang","status":"publish","type":"post","link":"https:\/\/thitruongsi.com\/kinh-nghiem\/tang-thue-gia-tri-gia-tang-len-12-ai-chiu-ganh-nang\/","title":{"rendered":"T\u0103ng thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng l\u00ean 12%: Ai ch\u1ecbu g\u00e1nh n\u1eb7ng?"},"content":{"rendered":"

C\u00e1c chuy\u00ean gia khuy\u1ebfn c\u00e1o c\u1ea7n c\u00e2n nh\u1eafc nhi\u1ec1u ph\u01b0\u01a1ng \u00e1n v\u00e0 t\u0103ng thu\u1ebf n\u00ean l\u00e0 gi\u1ea3i ph\u00e1p cu\u1ed1i c\u00f9ng, tr\u00e1nh g\u00e2y t\u00e1c \u0111\u1ed9ng \u0111\u1ebfn kinh t\u1ebf, x\u00e3 h\u1ed9i.<\/strong><\/p>\n

B\u1ed9 T\u00e0i ch\u00ednh v\u1eeba \u0111\u1ec1 xu\u1ea5t chuy\u1ec3n m\u1ed9t lo\u1ea1t h\u00e0ng ho\u00e1 t\u1eeb kh\u00f4ng ch\u1ecbu thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (VAT) l\u00ean ch\u1ecbu thu\u1ebf, nh\u1eefng nh\u00f3m h\u00e0ng \u0111ang \u00e1p m\u1ee9c 5% hi\u1ec7n t\u1ea1i l\u00ean 10% v\u00e0 t\u0103ng m\u1ee9c thu\u1ebf VAT th\u00f4ng th\u01b0\u1eddng t\u1eeb 10% l\u00ean 12%. \u0110\u00e2y l\u00e0 lo\u1ea1i thu\u1ebf gi\u00e1n thu v\u00e0 \u0111\u00e1nh tr\u1ef1c ti\u1ebfp v\u00e0o ng\u01b0\u1eddi ti\u00eau d\u00f9ng.<\/p>\n

Theo TS. Nguy\u1ec5n Ng\u1ecdc Tuy\u1ebfn, Khoa Thu\u1ebf – H\u1ea3i quan, H\u1ecdc vi\u1ec7n T\u00e0i ch\u00ednh, trong b\u1ed1i c\u1ea3nh Ng\u00e2n s\u00e1ch Nh\u00e0 n\u01b0\u1edbc \u0111ang \u0111\u1ee9ng tr\u01b0\u1edbc nhi\u1ec1u \u00e1p l\u1ef1c, \u0111\u1eb7t bi\u1ec7t l\u00e0 gi\u1ea3m thu\u1ebf theo l\u1ed9 tr\u00ecnh h\u1ed9i nh\u1eadp qu\u1ed1c t\u1ebf khi\u1ebfn ngu\u1ed3n thu ng\u00e2n s\u00e1ch s\u1ee5t gi\u1ea3m, vi\u1ec7c B\u1ed9 T\u00e0i ch\u00ednh t\u00ecm c\u00e1c k\u00eanh \u0111\u1ec3 b\u00f9 h\u1ee5t thu l\u00e0 \u0111i\u1ec1u d\u1ec5 hi\u1ec3u.<\/p>\n

\u201cN\u1ebfu t\u0103ng thu\u1ebf VAT \u1edf m\u1ee9c \u0111\u1ed9 nh\u1ea5t \u0111\u1ecbnh, trong \u0111i\u1ec1u ki\u1ec7n gi\u00e1 c\u1ea3 \u0111ang \u1ed5n \u0111\u1ecbnh v\u00e0 d\u00f9ng ti\u1ec1n chi ti\u00eau cho m\u1ee5c \u0111\u00edch v\u1ec1 ph\u00fac l\u1ee3i l\u00e0 m\u1ed9t c\u00e1ch \u0111i\u1ec1u h\u00e0nh ng\u00e2n s\u00e1ch. Tuy nhi\u00ean t\u0103ng thu\u1ebf s\u1ebd d\u1eabn \u0111\u1ebfn t\u0103ng gi\u00e1 (m\u1eb7c d\u00f9 kh\u00f4ng nhi\u1ec1u) v\u00e0 nh\u1eefng t\u00e1c \u0111\u1ed9ng kh\u00e1c n\u00ean c\u1ea7n ph\u1ea3i t\u00ednh to\u00e1n c\u1ee5 th\u1ec3. Trong \u0111i\u1ec1u ki\u1ec7n Ch\u00ednh ph\u1ee7 \u0111ang thi\u1ebfu ngu\u1ed3n thu, chi ti\u00eau ph\u00fac l\u1ee3i c\u0169ng h\u1ea1n ch\u1ebf, mu\u1ed1n c\u00f3 ngu\u1ed3n thu c\u1ea7n t\u00ednh \u0111\u1ebfn t\u0103ng thu\u1ebf c\u0169ng l\u00e0 h\u1ee3p l\u00fd\u201d, TS. Tuy\u1ebfn n\u00eau quan \u0111i\u1ec3m.<\/p>\n

Tuy nhi\u00ean, th\u1ef1c t\u1ebf, thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111ang \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng l\u00ean r\u1ea5t nhi\u1ec1u h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 m\u00e0 h\u1eb1ng ng\u00e0y m\u1ecdi ng\u01b0\u1eddi d\u00e2n s\u1eed d\u1ee5ng, t\u1eeb \u0103n u\u1ed1ng, h\u1ecdc h\u00e0nh, ch\u1eefa b\u1ec7nh, du l\u1ecbch, gi\u1ea3i tr\u00ed, \u0111i l\u1ea1i…. Do \u0111\u00f3, t\u0103ng thu\u1ebf s\u1ebd t\u00e1c \u0111\u1ed9ng t\u0103ng gi\u00e1 h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5, \u0111i\u1ec1u n\u00e0y s\u1ebd t\u00e1c \u0111\u1ed9ng t\u1edbi \u0111\u1eddi s\u1ed1ng c\u1ee7a ng\u01b0\u1eddi d\u00e2n v\u00e0 n\u1ec1n kinh t\u1ebf.<\/p>\n

B\u00e0 \u0110\u1ed7 Th\u1ecb Th\u00ecn, nguy\u00ean Ph\u00f3 Ch\u1ee7 t\u1ecbch H\u1ed9i T\u01b0 v\u1ea5n thu\u1ebf Vi\u1ec7t Nam cho r\u1eb1ng, thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng l\u00e0 ngu\u1ed3n thu\u1ebf gi\u00e1n thu nh\u01b0ng \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn ng\u01b0\u1eddi ti\u00eau d\u00f9ng. Do \u0111\u00f3, t\u0103ng thu\u1ebf th\u00ec gi\u00e1 c\u1ea3 h\u00e0ng h\u00f3a t\u0103ng, s\u1ebd t\u00e1c \u0111\u1ed9ng \u0111\u1ebfn \u0111\u1eddi s\u1ed1ng ng\u01b0\u1eddi d\u00e2n v\u00e0 c\u1ea3 n\u1ec1n kinh t\u1ebf.<\/p>\n

\u201cN\u1ebfu t\u0103ng thu\u1ebf tr\u1ef1c thu m\u1edbi \u0111\u00e1nh v\u00e0o ng\u01b0\u1eddi gi\u00e0u, ng\u01b0\u1eddi c\u00f3 thu nh\u1eadp cao v\u00e0 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n theo l\u0169y ti\u1ebfn s\u1ebd b\u00ecnh \u0111\u1eb3ng h\u01a1n. N\u1ebfu ch\u1ec9 t\u0103ng thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng s\u1ebd \u0111i\u1ec1u ti\u1ebft d\u00e0n \u0111\u1ec1u, ng\u01b0\u1eddi gi\u00e0u v\u00e0 ng\u01b0\u1eddi ngh\u00e8o c\u0169ng ch\u1ecbu nh\u01b0 nhau\u201d, b\u00e0 Th\u00ecn cho bi\u1ebft.<\/p>\n

M\u1eb7c d\u00f9 ch\u01b0a c\u00f3 s\u1ef1 \u0111o l\u01b0\u1eddng ch\u00ednh x\u00e1c v\u1ec1 \u0111\u1ed9 t\u00e1c \u0111\u1ed9ng \u0111\u1ebfn th\u1ecb tr\u01b0\u1eddng c\u1ee7a ch\u00ednh s\u00e1ch n\u00e0y, tuy nhi\u00ean theo c\u00e1c chuy\u00ean gia, khi thu\u1ebf t\u0103ng th\u00ec gi\u00e1 c\u1ea3 h\u00e0ng h\u00f3a s\u1ebd t\u0103ng. Tr\u01b0\u1edbc \u0111\u1ec1 xu\u1ea5t t\u0103ng thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng, chuy\u00ean gia kinh t\u1ebf Nguy\u1ec5n Minh Phong cho r\u1eb1ng, c\u1ea7n r\u00e0 so\u00e1t k\u1ef9, c\u00f3 th\u1ec3 t\u0103ng \u1edf m\u1ed9t s\u1ed1 m\u1eb7t h\u00e0ng kh\u00f4ng thi\u1ebft y\u1ebfu, kh\u00f4ng khuy\u1ebfn kh\u00edch ti\u00eau d\u00f9ng nh\u01b0 thu\u1ed1c l\u00e1, n\u01b0\u1edbc ng\u1ecdt\u2026C\u00f2n nh\u1eefng m\u1eb7t h\u00e0ng thi\u1ebft y\u1ebfu g\u1eafn v\u1edbi y\u1ebfu t\u1ed1 \u0111\u1ea7u v\u00e0o c\u1ee7a s\u1ea3n xu\u1ea5t m\u00e0 l\u00e0m t\u0103ng gi\u00e1 th\u00e0nh, th\u00ec c\u1ea7n h\u1ebft s\u1ee9c c\u00e2n nh\u1eafc.<\/p>\n

\u201cKh\u00f4ng n\u00ean t\u0103ng \u0111\u1ed3ng lo\u1ea1t c\u00f9ng m\u1ed9t m\u1ee9c cho t\u1ea5t c\u1ea3 c\u00e1c m\u1eb7t h\u00e0ng, n\u00ean l\u1ecdc \u0111\u1ec3 c\u00f3 m\u1ee9c t\u0103ng, l\u1ed9 tr\u00ecnh v\u00e0 th\u1eddi \u0111i\u1ec3m t\u0103ng th\u00edch h\u1ee3p, tr\u00e1nh s\u1ed1c cho n\u1ec1n kinh t\u1ebf v\u00e0 kh\u00f4ng \u1ea3nh h\u01b0\u1edfng t\u1edbi nhi\u1ec1u m\u1ee5c ti\u00eau kh\u00e1c nh\u01b0 \u1ed5n \u0111\u1ecbnh s\u1ea3n xu\u1ea5t, an sinh v\u00e0 quy\u1ec1n l\u1ee3i c\u1ee7a ng\u01b0\u1eddi d\u00e2n. B\u00ean c\u1ea1nh t\u0103ng thu ng\u00e2n s\u00e1ch c\u0169ng c\u1ea7n c\u1ea3i c\u00e1ch th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh, b\u1ed9 m\u00e1y \u0111\u1ec3 gi\u1ea3m chi ti\u00eau th\u01b0\u1eddng xuy\u00ean c\u00f2n n\u1ebfu c\u1ee9 gi\u1eef nguy\u00ean th\u1ebf m\u00e0 t\u0103ng thu ng\u00e2n s\u00e1ch th\u00ec kh\u00f4ng gi\u1ea3i quy\u1ebft \u0111\u01b0\u1ee3c v\u1ea5n \u0111\u1ec1\u201d, TS. Nguy\u1ec5n Minh Phong nh\u1eadn \u0111\u1ecbnh.<\/p>\n

B\u1ed9 T\u00e0i ch\u00ednh cho bi\u1ebft, m\u1edbi \u0111ang \u0111\u1ec1 xu\u1ea5t ch\u00ednh s\u00e1ch s\u1eeda \u0111\u1ed5i lu\u1eadt thu\u1ebf \u0111\u1ec3 ph\u00f9 h\u1ee3p v\u1edbi th\u1ef1c t\u1ebf. C\u00e1c chuy\u00ean gia khuy\u1ebfn c\u00e1o c\u1ea7n c\u00e2n nh\u1eafc nhi\u1ec1u ph\u01b0\u01a1ng \u00e1n v\u00e0 t\u0103ng thu\u1ebf n\u00ean l\u00e0 gi\u1ea3i ph\u00e1p cu\u1ed1i c\u00f9ng, tr\u00e1nh g\u00e2y t\u00e1c \u0111\u1ed9ng \u0111\u1ebfn kinh t\u1ebf, x\u00e3 h\u1ed9i. Tr\u01b0\u1eddng h\u1ee3p v\u1eabn t\u0103ng thu\u1ebf th\u00ec c\u1ea7n r\u00e0 so\u00e1t v\u00e0 ph\u00e2n lo\u1ea1i c\u00e1c nh\u00f3m h\u00e0ng ch\u1ecbu thu\u1ebf cao. \u0110\u1ed3ng th\u1eddi t\u00e1i c\u01a1 c\u1ea5u thu chi ng\u00e2n s\u00e1ch, gi\u1ea3m chi ti\u00eau th\u01b0\u1eddng xuy\u00ean, gi\u1ea3m \u00e1p l\u1ef1c l\u00ean ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc.<\/p>\n

B\u1ed9 T\u00e0i ch\u00ednh cho bi\u1ebft, l\u00fd do c\u1ee7a vi\u1ec7c \u0111i\u1ec1u ch\u1ec9nh thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng v\u00ec trong qu\u00e1 tr\u00ecnh th\u1ef1c hi\u1ec7n, Lu\u1eadt thu\u1ebf Gi\u00e1 tr\u1ecb gia t\u0103ng hi\u1ec7n h\u00e0nh ph\u00e1t sinh nhi\u1ec1u v\u01b0\u1edbng m\u1eafc. C\u1ee5 th\u1ec3, \u1edf nh\u00f3m \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng 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\u2026 \u0111\u00e3 g\u00e2y kh\u00f3 kh\u0103n cho doanh nghi\u1ec7p v\u00e0 c\u00f4ng t\u00e1c qu\u1ea3n l\u00fd thu\u1ebf. Do \u0111\u00f3, B\u1ed9 T\u00e0i ch\u00ednh \u0111\u1ec1 xu\u1ea5t chuy\u1ec3n nh\u00f3m n\u00e0y t\u1eeb kh\u00f4ng ch\u1ecbu thu\u1ebf\u00a0l\u00ean ch\u1ecbu thu\u1ebf VAT.<\/p>\n

Ngo\u00e0i ra, B\u1ed9 T\u00e0i ch\u00ednh \u0111\u1ec1 xu\u1ea5t, c\u00e1c m\u1eb7t h\u00e0ng \u0111ang ch\u1ecbu thu\u1ebf 5% s\u1ebd l\u00ean 6%; m\u1eb7t h\u00e0ng \u0111ang ch\u1ecbu thu\u1ebf 10% l\u00ean 12%, b\u1eaft \u0111\u1ea7u t\u1eeb 1\/1\/2019. L\u00fd gi\u1ea3i v\u1ec1 m\u1ee9c t\u0103ng n\u00e0y, B\u1ed9 T\u00e0i ch\u00ednh nh\u1eadn \u0111\u1ecbnh m\u1ee9c thu\u1ebf su\u1ea5t th\u00f4ng th\u01b0\u1eddng 10% hi\u1ec7n nay l\u00e0 t\u01b0\u01a1ng \u0111\u1ed1i th\u1ea5p, ch\u01b0a ph\u00f9 h\u1ee3p v\u1edbi th\u00f4ng l\u1ec7 qu\u1ed1c t\u1ebf.<\/p>\n

B\u1ed9 T\u00e0i ch\u00ednh d\u1eabn ch\u1ee9ng, nhi\u1ec1u n\u01b0\u1edbc tr\u00ean th\u1ebf gi\u1edbi \u0111i\u1ec1u ch\u1ec9nh t\u0103ng lo\u1ea1i thu\u1ebf n\u00e0y. V\u00ed d\u1ee5 thu\u1ebf su\u1ea5t trung b\u00ecnh t\u1ea1i c\u00e1c n\u01b0\u1edbc EU t\u1eeb 19% (n\u0103m 2000) t\u0103ng l\u00ean g\u1ea7n 21,5% (n\u0103m 2014). C\u00e1c n\u01b0\u1edbc xung quanh nh\u01b0 \u1edf L\u00e0o, Indonesia, Campuchia m\u1ee9c thu\u1ebf ph\u1ed5 th\u00f4ng l\u00e0 10%, Philippines l\u00e0 15%, Trung Qu\u1ed1c m\u1ee9c thu\u1ebf ph\u1ed5 th\u00f4ng l\u00e0 17%, \u01b0u \u0111\u00e3i l\u00e0 13%…\/.<\/p>\n

\n

\u00d4ng Phan L\u00ea Th\u00e0nh Long – Gi\u00e1m \u0111\u1ed1c Vi\u1ec7n K\u1ebf to\u00e1n Qu\u1ea3n tr\u1ecb c\u00f4ng ch\u1ee9ng \u00dac (CMA Australia) t\u1ea1i Vi\u1ec7t Nam:<\/strong> \u201cN\u1ebfu so v\u1edbi m\u1ee9c thu\u1ebf su\u1ea5t thu\u1ebf GTGT th\u00f4ng d\u1ee5ng c\u1ee7a m\u1ed9t s\u1ed1 qu\u1ed1c gia trong khu v\u1ef1c th\u00ec m\u1ee9c 12% \u0111\u01b0\u1ee3c \u0111\u1ec1 xu\u1ea5t l\u00e0 m\u1ee9c kh\u00e1 cao. (Indonesia 10%, Malaysia 6%, Myanmar 5%, Singapore 7%, H\u00e0n Qu\u1ed1c 10%, \u0110\u00e0i Loan 5%, Th\u00e1i Lan 7% – Ngu\u1ed3n Asia Briefing).<\/p>\n

Vi\u1ec7c t\u0103ng thu\u1ebf gi\u00e1n thu, c\u1ee5 th\u1ec3 l\u00e0 thu\u1ebf GTGT, s\u1ebd g\u00f3p ph\u1ea7n l\u00e0m t\u0103ng chi ph\u00ed chung trong n\u1ec1n kinh t\u1ebf khi ng\u01b0\u1eddi ti\u00eau d\u00f9ng cu\u1ed1i c\u00f9ng ph\u1ea3i ch\u1ecbu m\u1ed9t kho\u1ea3n chi ph\u00ed thu\u1ebf cao h\u01a1n.<\/p>\n

\u0110i\u1ec1u n\u00e0y d\u1eabn t\u1edbi hai v\u1ea5n \u0111\u1ec1. M\u1ed9t l\u00e0 vi\u1ec7c t\u0103ng thu\u1ebf c\u00f3 th\u1ec3 khi\u1ebfn chi ti\u00eau s\u1ee5t gi\u1ea3m, \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn kinh doanh c\u1ee7a doanh nghi\u1ec7p. Th\u1ee9 hai, n\u1ebfu hi\u1ec7u qu\u1ea3 s\u1eed d\u1ee5ng ng\u00e2n s\u00e1ch kh\u00f4ng b\u00f9 \u0111\u1eafp \u0111\u01b0\u1ee3c s\u1ef1 suy gi\u1ea3m t\u1eeb c\u1eaft gi\u1ea3m chi ti\u00eau th\u00ec c\u00f3 th\u1ec3 khi\u1ebfn ch\u00ednh s\u00e1ch t\u0103ng thu\u1ebf kh\u00f4ng hi\u1ec7u qu\u1ea3. Nh\u01b0 v\u1eady, c\u00f9ng v\u1edbi l\u1ed9 tr\u00ecnh t\u0103ng thu\u1ebf, Ch\u00ednh ph\u1ee7 v\u00e0 B\u1ed9 T\u00e0i ch\u00ednh c\u1ea7n c\u00f3 gi\u1ea3i ph\u00e1p t\u1ed5ng th\u1ec3 nh\u1eb1m t\u0103ng hi\u1ec7u qu\u1ea3 s\u1eed d\u1ee5ng t\u1eebng \u0111\u1ed3ng thu\u1ebf, \u0111\u1eb7c bi\u1ec7t t\u0103ng hi\u1ec7u qu\u1ea3 \u0111\u1ea7u t\u01b0 c\u00f4ng”.\/.<\/p>\n<\/div>\n

Vi\u1ec7t H\u00e0\/VOV-Trung t\u00e2m Tin<\/span><\/div>\n
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C\u00e1c chuy\u00ean gia khuy\u1ebfn c\u00e1o c\u1ea7n c\u00e2n nh\u1eafc nhi\u1ec1u ph\u01b0\u01a1ng \u00e1n v\u00e0 t\u0103ng thu\u1ebf n\u00ean l\u00e0 gi\u1ea3i ph\u00e1p cu\u1ed1i c\u00f9ng, tr\u00e1nh g\u00e2y t\u00e1c \u0111\u1ed9ng \u0111\u1ebfn kinh t\u1ebf, x\u00e3 h\u1ed9i. 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