{"id":14087,"date":"2017-08-18T15:27:20","date_gmt":"2017-08-18T08:27:20","guid":{"rendered":"https:\/\/thitruongsi.com\/kinh-nghiem\/?p=14087"},"modified":"2017-08-18T15:27:20","modified_gmt":"2017-08-18T08:27:20","slug":"tang-thue-vat-de-lam-nguoi-thu-nhap-thap-bi-ton-thuong","status":"publish","type":"post","link":"https:\/\/thitruongsi.com\/kinh-nghiem\/tang-thue-vat-de-lam-nguoi-thu-nhap-thap-bi-ton-thuong\/","title":{"rendered":"T\u0103ng thu\u1ebf VAT d\u1ec5 l\u00e0m ng\u01b0\u1eddi thu nh\u1eadp th\u1ea5p b\u1ecb t\u1ed5n th\u01b0\u01a1ng"},"content":{"rendered":"<p class=\"short_intro txt_666\"><strong>Chuy\u00ean gia kinh t\u1ebf V\u0169 Th\u00e0nh T\u1ef1 Anh ch\u1ec9 ra 3 l\u00fd do B\u1ed9 T\u00e0i ch\u00ednh c\u1ea7n th\u1eadn tr\u1ecdng n\u1ebfu t\u00ednh \u0111\u1ebfn vi\u1ec7c t\u0103ng thu\u1ebf VAT.<\/strong><\/p>\n<p class=\"Normal\">Th\u1ee9 nh\u1ea5t, thu\u1ebf VAT nh\u00ecn chung c\u00f3 t\u00ednh \u201cl\u0169y tho\u00e1i\u201d, do v\u1eady s\u1ebd \u0111\u00e1nh v\u00e0o ng\u01b0\u1eddi thu nh\u1eadp th\u1ea5p n\u1eb7ng n\u1ec1 h\u01a1n.<\/p>\n<p class=\"Normal\">Ng\u01b0\u1eddi ti\u00eau d\u00f9ng, b\u1ea5t k\u1ec3 thu nh\u1eadp cao hay th\u1ea5p, \u0111\u1ec1u ph\u1ea3i \u0111\u00f3ng c\u00f9ng m\u1ed9t m\u1ee9c thu\u1ebf VAT cho c\u00f9ng m\u1ed9t s\u1ea3n ph\u1ea9m ch\u1ecbu thu\u1ebf. Song, do ng\u01b0\u1eddi thu nh\u1eadp th\u1ea5p ph\u1ea3i d\u00e0nh m\u1ed9t t\u1ef7 tr\u1ecdng thu nh\u1eadp l\u1edbn h\u01a1n cho ti\u00eau d\u00f9ng n\u00ean g\u00e1nh n\u1eb7ng thu\u1ebf h\u1ecd ph\u1ea3i ch\u1ecbu s\u1ebd chi\u1ebfm m\u1ed9t t\u1ef7 tr\u1ecdng cao h\u01a1n so v\u1edbi thu nh\u1eadp. T\u0103ng thu\u1ebf VAT v\u00ec v\u1eady s\u1ebd l\u00e0m ng\u01b0\u1eddi thu nh\u1eadp th\u1ea5p b\u1ecb t\u1ed5n th\u01b0\u01a1ng nhi\u1ec1u h\u01a1n &#8211; do v\u1eady kh\u00f3 \u0111\u01b0\u1ee3c ch\u1ea5p nh\u1eadn d\u01b0\u1edbi g\u00f3c \u0111\u1ed9 c\u00f4ng b\u1eb1ng.<\/p>\n<table class=\"tplCaption\" border=\"0\" cellspacing=\"0\" cellpadding=\"3\" align=\"center\">\n<tbody>\n<tr>\n<td><img decoding=\"async\" src=\"https:\/\/i-kinhdoanh.vnecdn.net\/2017\/08\/18\/vat2-4291-1503026579.jpg\" alt=\"tang-thue-vat-de-lam-nguoi-thu-nhap-thap-bi-ton-thuong\" data-width=\"405\" data-pwidth=\"500\" \/><\/td>\n<\/tr>\n<tr>\n<td>\n<p class=\"Image\">T\u1ef7 tr\u1ecdng thu t\u1eeb VAT trong t\u1ed5ng thu ng\u00e2n s\u00e1ch c\u1ee7a Vi\u1ec7t Nam \u0111ang r\u1ea5t cao.<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p class=\"Normal\">Th\u1ee9 hai, t\u1ef7 tr\u1ecdng \u0111\u00f3ng g\u00f3p c\u1ee7a VAT trong t\u1ed5ng thu ng\u00e2n s\u00e1ch c\u1ee7a Vi\u1ec7t Nam hi\u1ec7n \u0111\u00e3 kh\u00e1 cao, cao h\u01a1n h\u1eb3n so v\u1edbi c\u00e1c n\u01b0\u1edbc EU \u2013 l\u00e0 nh\u1eefng n\u01b0\u1edbc c\u00f3 thu\u1ebf su\u1ea5t VAT thu\u1ed9c nh\u00f3m cao nh\u1ea5t th\u1ebf gi\u1edbi.<\/p>\n<p class=\"Normal\">V\u1edbi thu\u1ebf su\u1ea5t VAT ph\u1ed5 th\u00f4ng hi\u1ec7n nay l\u00e0 10%, VAT \u0111\u00e3 chi\u1ebfm t\u1edbi 27,5% t\u1ed5ng thu ng\u00e2n s\u00e1ch c\u1ee7a Vi\u1ec7t Nam. Trong khi \u0111\u00f3, v\u1edbi m\u1ee9c thu\u1ebf su\u1ea5t trung b\u00ecnh cao h\u01a1n h\u1eb3n (21,3%), VAT c\u0169ng ch\u1ec9 chi\u1ebfm trung b\u00ecnh 21,4% t\u1ed5ng thu ng\u00e2n s\u00e1ch c\u1ee7a c\u00e1c n\u01b0\u1edbc EU. \u0110i\u1ec1u n\u00e0y c\u0169ng ng\u1ee5 \u00fd r\u1eb1ng, vi\u1ec7c t\u0103ng thu\u1ebf su\u1ea5t VAT kh\u00f4ng hi\u1ec3n nhi\u00ean c\u1ea3i thi\u1ec7n vai tr\u00f2 c\u1ee7a s\u1eafc thu\u1ebf n\u00e0y trong t\u1ed5ng ng\u00e2n s\u00e1ch.<\/p>\n<p class=\"Normal\">Th\u1ee9 ba, v\u00e0 quan tr\u1ecdng nh\u1ea5t, ngu\u1ed3n g\u1ed1c c\u1ee7a n\u1ee3 c\u00f4ng v\u00e0 th\u00e2m h\u1ee5t ng\u00e2n s\u00e1ch n\u1eb7ng n\u1ec1 \u1edf Vi\u1ec7t Nam kh\u00f4ng ph\u1ea3i do thi\u1ebfu kh\u1ea3 n\u0103ng huy \u0111\u1ed9ng ng\u00e2n s\u00e1ch m\u00e0 ch\u00ednh l\u00e0 do hi\u1ec7u qu\u1ea3 chi ng\u00e2n s\u00e1ch th\u1ea5p, trong khi t\u1ef7 l\u1ec7 chi ng\u00e2n s\u00e1ch hi\u1ec7n \u0111\u00e3 r\u1ea5t cao, l\u00ean t\u1edbi 28-29% GDP. Vi\u1ec7c t\u0103ng thu\u1ebf VAT \u0111\u1ec3 t\u0103ng thu ng\u00e2n s\u00e1ch kh\u00f4ng nh\u1eefng kh\u00f4ng gi\u1ea3i quy\u1ebft \u0111\u01b0\u1ee3c g\u1ed1c r\u1ec5 c\u1ee7a v\u1ea5n \u0111\u1ec1 m\u00e0 c\u00f2n t\u1ea1o \u0111i\u1ec1u ki\u1ec7n v\u00e0 dung d\u01b0\u1ee1ng cho vi\u1ec7c chi ng\u00e2n s\u00e1ch \u201cvung tay qu\u00e1 tr\u00e1n\u201d hay c\u00e1c d\u1ef1 \u00e1n ngh\u00ecn t\u1ef7 \u0111\u1eafp chi\u1ebfu v\u00e0 k\u00e9m hi\u1ec7u qu\u1ea3.<\/p>\n<p class=\"Normal\" style=\"text-align: right;\"><strong>Ti\u1ebfn s\u0129 V\u0169 Th\u00e0nh T\u1ef1 Anh\u00a0<\/strong><\/p>\n<p class=\"Normal\" style=\"text-align: right;\"><em><strong>(\u0110\u1ea1i h\u1ecdc Fulbright Vi\u1ec7t Nam)<\/strong><\/em><\/p>\n<p class=\"relative_new\"><strong>\u00a0<\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Chuy\u00ean gia kinh t\u1ebf V\u0169 Th\u00e0nh T\u1ef1 Anh ch\u1ec9 ra 3 l\u00fd do B\u1ed9 T\u00e0i ch\u00ednh c\u1ea7n th\u1eadn tr\u1ecdng n\u1ebfu t\u00ednh \u0111\u1ebfn vi\u1ec7c t\u0103ng thu\u1ebf VAT. Th\u1ee9 nh\u1ea5t, thu\u1ebf VAT nh\u00ecn chung c\u00f3 t\u00ednh \u201cl\u0169y tho\u00e1i\u201d, do v\u1eady s\u1ebd \u0111\u00e1nh v\u00e0o ng\u01b0\u1eddi thu nh\u1eadp th\u1ea5p n\u1eb7ng n\u1ec1 h\u01a1n. Ng\u01b0\u1eddi ti\u00eau d\u00f9ng, b\u1ea5t k\u1ec3 thu nh\u1eadp  &#8230;<\/p>\n","protected":false},"author":4,"featured_media":14088,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[46,50,52],"tags":[],"class_list":["post-14087","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-ban-le","category-kinh-doanh","category-thi-truong-ban-le"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v23.7 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>T\u0103ng thu\u1ebf VAT d\u1ec5 l\u00e0m ng\u01b0\u1eddi thu nh\u1eadp th\u1ea5p b\u1ecb t\u1ed5n th\u01b0\u01a1ng - 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\/tang-thue-vat-de-lam-nguoi-thu-nhap-thap-bi-ton-thuong\/\" \/>\n<meta property=\"og:locale\" content=\"vi_VN\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"T\u0103ng thu\u1ebf VAT d\u1ec5 l\u00e0m ng\u01b0\u1eddi thu nh\u1eadp th\u1ea5p b\u1ecb t\u1ed5n th\u01b0\u01a1ng - Th\u1ecb Tr\u01b0\u1eddng S\u1ec9 Blog\" \/>\n<meta property=\"og:description\" content=\"Chuy\u00ean gia kinh t\u1ebf V\u0169 Th\u00e0nh T\u1ef1 Anh ch\u1ec9 ra 3 l\u00fd do B\u1ed9 T\u00e0i ch\u00ednh c\u1ea7n th\u1eadn tr\u1ecdng n\u1ebfu t\u00ednh \u0111\u1ebfn vi\u1ec7c t\u0103ng thu\u1ebf VAT. 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