{"id":14275,"date":"2017-08-22T09:17:15","date_gmt":"2017-08-22T02:17:15","guid":{"rendered":"https:\/\/thitruongsi.com\/kinh-nghiem\/?p=14275"},"modified":"2017-08-22T09:17:15","modified_gmt":"2017-08-22T02:17:15","slug":"de-xuat-tang-thue-vat-nguy-co-thi-truong-len-con-sot-tang-gia","status":"publish","type":"post","link":"https:\/\/thitruongsi.com\/kinh-nghiem\/de-xuat-tang-thue-vat-nguy-co-thi-truong-len-con-sot-tang-gia\/","title":{"rendered":"\u0110\u1ec1 xu\u1ea5t t\u0103ng thu\u1ebf VAT: Nguy c\u01a1 th\u1ecb tr\u01b0\u1eddng l\u00ean “c\u01a1n s\u1ed1t” t\u0103ng gi\u00e1"},"content":{"rendered":"

TS. Nguy\u1ec5n Tr\u00ed Hi\u1ebfu, chuy\u00ean gia t\u00e0i ch\u00ednh ng\u00e2n h\u00e0ng, cho r\u1eb1ng c\u00e2\u0300n ph\u1ea3i nghi\u00ean c\u1ee9u, t\u00ednh to\u00e1n k\u1ef9 tr\u01b0\u1edbc khi t\u0103ng thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (VAT)<\/strong><\/p>\n

B\u1ed9 T\u00e0i ch\u00ednh \u0111\u01b0a ra \u0111\u1ec1 xu\u1ea5t v\u1ec1 vi\u1ec7c t\u0103ng thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (VAT), m\u1ed9t s\u1ed1 m\u1eb7t h\u00e0ng kh\u00f4ng ch\u1ecbu thu\u1ebf th\u00e0nh ch\u1ecbu thu\u1ebf, m\u1ee9c 5% l\u00ean 10% v\u00e0 m\u1ee9c ph\u1ed5 bi\u1ebfn 10% l\u00ean 12%.\u00a0B\u1ed9 l\u00fd gi\u1ea3i vi\u1ec7c t\u0103ng thu\u1ebf l\u00e0 \u0111\u1ec3 b\u1ed5 sung ngu\u1ed3n thu ng\u00e2n s\u00e1ch trong b\u1ed1i c\u1ea3nh b\u1ed9i chi ng\u00e2n s\u00e1ch ng\u00e0y c\u00e0ng l\u1edbn, n\u1ee3 c\u00f4ng Vi\u1ec7t Nam l\u1ea1i \u0111ang “ph\u00ecnh” to.<\/p>\n

\n\n\n\n\n
\"de<\/a><\/td>\n<\/tr>\n
TS. Nguy\u1ec5n Tr\u00ed Hi\u1ebfu,\u00a0chuy\u00ean gia t\u00e0i ch\u00ednh – ng\u00e2n h\u00e0ng<\/span><\/em><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n

Theo chuy\u00ean gia t\u00e0i ch\u00ednh – ng\u00e2n h\u00e0ng Nguy\u1ec5n Tr\u00ed Hi\u1ebfu,\u00a0\u0111\u1ec1 xu\u1ea5t t\u0103ng thu\u1ebf VAT t\u1eeb 10% l\u00ean 12% c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh \u0111\u1ed1i v\u1edbi nhi\u1ec1u m\u1eb7t h\u00e0ng, d\u1ecbch v\u1ee5 ch\u01b0a thuy\u1ebft ph\u1ee5c. B\u1ed9\u00a0T\u00e0i ch\u00ednh ph\u1ea3i c\u00f3 nghi\u00ean c\u1ee9u c\u1ee5 th\u1ec3 h\u01a1n, trong nghi\u00ean c\u1ee9u c\u00f3 2 ph\u1ea7n t\u00e1c \u0111\u1ed9ng ng\u00e2n s\u00e1ch v\u00e0 t\u00e1c \u0111\u1ed9ng ng\u01b0\u1eddi d\u00e2n.<\/p>\n

TS. Nguy\u1ec5n Tr\u00ed Hi\u1ebfu l\u00e0 m\u1ed9t trong s\u1ed1 c\u00e1c chuy\u00ean gia tham d\u1ef1 cu\u1ed9c h\u1ecdp l\u1ea5y \u00fd ki\u1ebfn v\u1ec1 d\u1ef1 \u00e1n lu\u1eadt s\u1eeda \u0111\u1ed5i, b\u1ed5 sung 5 lu\u1eadt thu\u1ebf: thu nh\u1eadp c\u00e1 nh\u00e2n (TNCN), gi\u00e1 tr\u1ecb gia t\u0103ng (GTGT), thu nh\u1eadp doanh nghi\u1ec7p (TNDN), ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t (TT\u0110B) v\u00e0 thu\u1ebf t\u00e0i nguy\u00ean do B\u1ed9 T\u00e0i ch\u00ednh t\u1ed5 ch\u1ee9c cu\u1ed1i tu\u1ea7n qua.<\/div>\n

C\u1ea7n nghi\u00ean c\u1ee9u k\u1ef9 t\u00e1c \u0111\u1ed9ng c\u1ee7a t\u0103ng VAT<\/strong><\/p>\n

TS. Nguy\u1ec5n Tr\u00ed Hi\u1ebfu cho r\u1eb1ng, vi\u1ec7c\u00a0B\u1ed9 T\u00e0i ch\u00ednh c\u00f3 th\u1ec3 \u0111\u01b0a ra d\u1ef1 th\u1ea3o s\u1eeda \u0111\u1ed5i 5 lu\u1eadt thu\u1ebf, \u0111\u00e1ng ch\u00fa \u00fd trong \u0111\u00f3 l\u00e0 lu\u1eadt thu\u1ebf TNCN v\u00e0 thu\u1ebf GTGT trong m\u1ed9t th\u1eddi gian ng\u1eafn l\u00e0 m\u1ed9t n\u1ed7 l\u1ef1c r\u1ea5t l\u1edbn.\u00a0Theo l\u1ecbch tr\u00ecnh, t\u1eeb nay t\u1edbi cu\u1ed1i n\u0103m 2017, B\u1ed9 T\u00e0i ch\u00ednh s\u1ebd ph\u1ea3i ho\u00e0n thi\u1ec7n d\u1ef1 th\u1ea3o s\u1eeda \u0111\u1ed5i, b\u1ed5 sung 5 lu\u1eadt thu\u1ebf n\u00e0y \u0111\u1ec3 tr\u00ecnh Qu\u1ed1c h\u1ed9i v\u00e0 ch\u1edd Qu\u1ed1c h\u1ed9i th\u00f4ng qua v\u00e0o th\u00e1ng 5\/2018.<\/p>\n

N\u1ebfu B\u1ed9 T\u00e0i ch\u00ednh\u00a0c\u00f3 th\u1ec3 thuy\u1ebft ph\u1ee5c Qu\u1ed1c h\u1ed9i th\u00f4ng qua vi\u1ec7c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung 5 lu\u1eadt thu\u1ebf n\u00eau tr\u00ean l\u00e0 m\u1ed9t th\u00e0nh c\u00f4ng r\u1ea5t l\u1edbn.<\/p>\n

Tuy nhi\u00ean, TS. Hi\u1ebfu ch\u01b0a nh\u1ea5t tr\u00ed v\u1edbi nh\u1eefng \u0111\u1ec1 xu\u1ea5t c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh xung quanh vi\u1ec7c t\u0103ng VAT t\u1eeb 10% l\u00ean 12% \u0111\u1ed1i v\u1edbi nhi\u1ec1u m\u1eb7t h\u00e0ng, d\u1ecbch v\u1ee5. B\u1ed9\u00a0ch\u01b0a \u0111\u01b0a ra t\u00e1c \u0111\u1ed9ng c\u1ee7a vi\u1ec7c t\u0103ng VAT \u0111\u1ed1i v\u1edbi ng\u00e2n s\u00e1ch, n\u1ebfu t\u0103ng t\u1eeb 10% l\u00ean 12%, ng\u00e2n s\u00e1ch s\u1ebd b\u1ed5 sung th\u00eam bao nhi\u00eau ti\u1ec1n?\u00a0B\u1ed9 T\u00e0i ch\u00ednh c\u1ea7n ph\u1ea3i c\u00f3 nghi\u00ean c\u1ee9u \u0111\u1ecbnh l\u01b0\u1ee3ng \u0111\u1ec3 th\u1ea5y r\u1eb1ng \u0111\u1eddi s\u1ed1ng c\u1ee7a ng\u01b0\u1eddi d\u00e2n s\u1ebd b\u1ecb \u1ea3nh h\u01b0\u1edfng nh\u01b0 th\u1ebf n\u00e0o, \u0111\u1eb7c bi\u1ec7t l\u00e0 v\u1edbi nh\u1eefng ng\u01b0\u1eddi c\u00f3 thu nh\u1eadp th\u1ea5p.<\/p>\n

Thu nh\u1eadp b\u00ecnh qu\u00e2n \u0111\u1ea7u ng\u01b0\u1eddi c\u1ee7a Vi\u1ec7t Nam m\u1edbi \u0111\u1ea1t h\u01a1n 2.000 USD\/n\u0103m. Trong \u0111\u00f3, kh\u00f4ng \u00edt ng\u01b0\u1eddi thu nh\u1eadp ch\u1ec9 \u0111\u1ea1t v\u00e0i ch\u1ee5c, t\u1edbi v\u00e0i tr\u0103m USD m\u1ed7i n\u0103m. V\u1edbi \u0111\u1ed1i t\u01b0\u1ee3ng thu nh\u1eadp th\u1ea5p, con s\u1ed1 t\u0103ng 2% thu\u1ebf GTGT s\u1ebd \u1ea3nh h\u01b0\u1edfng r\u1ea5t nhi\u1ec1u t\u1edbi \u0111\u1eddi s\u1ed1ng sinh ho\u1ea1t h\u00e0ng ng\u00e0y c\u1ee7a h\u1ecd.<\/p>\n

C\u1ee5 th\u1ec3, h\u00e0ng h\u00f3a ti\u00eau d\u00f9ng s\u1ebd ch\u1ecbu \u1ea3nh h\u01b0\u1edfng l\u1edbn t\u1eeb VAT. \u0110\u1ea7u ti\u00ean, gi\u00e1 mua c\u1ee7a nh\u1eefng nguy\u00ean li\u1ec7u \u0111\u1ea7u v\u00e0o t\u1ea1o n\u00ean s\u1ea3n ph\u1ea9m s\u1ebd t\u0103ng do ch\u00ednh s\u00e1ch \u0111i\u1ec1u ch\u1ec9nh t\u0103ng thu\u1ebf. D\u1eabn t\u1edbi gi\u00e1 s\u1ea3n ph\u1ea9m b\u00e1n ra cho c\u00e1c c\u00f4ng ty, si\u00eau th\u1ecb, \u0111\u1ea1i l\u00fd ph\u00e2n ph\u1ed1i t\u0103ng theo. Sau \u0111\u00f3, gi\u00e1 s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a ng\u01b0\u1eddi ti\u00eau d\u00f9ng mua v\u1ec1 s\u1ebd ti\u1ebfp t\u1ee5c t\u0103ng. Nh\u01b0 v\u1eady, ng\u01b0\u1eddi ti\u00eau d\u00f9ng l\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu t\u00e1c \u0111\u1ed9ng l\u1edbn nh\u1ea5t v\u00ec thu\u1ebf cu\u1ed1i c\u00f9ng v\u1eabn l\u00e0 ng\u01b0\u1eddi ti\u00eau d\u00f9ng ph\u1ea3i tr\u1ea3. Nh\u00ecn xa h\u01a1n, c\u1ea3 th\u1ecb tr\u01b0\u1eddng s\u1ebd r\u01a1i v\u00e0o c\u01a1n s\u1ed1t t\u0103ng gi\u00e1, TS. Hi\u1ebfu ph\u00e2n t\u00edch.<\/p>\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.<\/div>\n<\/div>\n<\/article>\n

Sao l\u1ea1i t\u0103ng thu\u1ebf theo ch\u00e2u \u00c2u?<\/strong><\/p>\n

L\u1eadp lu\u1eadn c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh l\u00e0 VAT c\u1ee7a Vi\u1ec7t Nam c\u00f2n th\u1ea5p so v\u1edbi nhi\u1ec1u qu\u1ed1c gia kh\u00e1c, hay xu th\u1ebf t\u0103ng thu\u1ebf su\u1ea5t gi\u00e1 tr\u1ecb gia t\u0103ng di\u1ec5n ra ph\u1ed5 bi\u1ebfn tr\u00ean th\u1ebf gi\u1edbi trong nh\u1eefng nh\u1eefng n\u0103m qua.<\/p>\n

TS. Nguy\u1ec5n Tr\u00ed Hi\u1ebfu cho\u00a0r\u1eb1ng s\u1ef1 so s\u00e1nh n\u00e0y kh\u00f4ng \u0111\u1ea7y \u0111\u1ee7. “Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u1edf nhi\u1ec1u qu\u1ed1c gia ch\u00e2u \u00c2u r\u1ea5t cao, l\u00ean t\u1edbi 20%. Nh\u01b0ng \u0111\u00f3 \u0111\u1ec1u l\u00e0 nh\u1eefng qu\u1ed1c gia ph\u00e1t tri\u1ec3n, thu nh\u1eadp b\u00ecnh qu\u00e2n \u0111\u1ea7u ng\u01b0\u1eddi v\u00e0 \u0111\u1eddi s\u1ed1ng ng\u01b0\u1eddi d\u00e2n r\u1ea5t cao. C\u00f2n Vi\u1ec7t Nam hi\u1ec7n ch\u1ec9 l\u00e0 m\u1ed9t n\u1ec1n kinh t\u1ebf m\u1edbi n\u1ed5i, thu nh\u1eadp b\u00ecnh qu\u00e2n \u0111\u1ea7u ng\u01b0\u1eddi th\u1ea5p”, \u00f4ng Hi\u1ebfu n\u00eau r\u00f5.<\/p>\n

Chuy\u00ean gia n\u00e0y l\u1ea5y v\u00ed d\u1ee5: \u1ede M\u1ef9, h\u1ecd ch\u1ec9 \u0111\u00e1nh thu\u1ebf b\u00e1n h\u00e0ng (sale tax). Thu\u1ebf n\u00e0y ch\u1ec9 \u0111\u00e1nh v\u00e0o khu v\u1ef1c b\u00e1n l\u1ebb, ng\u01b0\u1eddi ti\u00eau th\u1ee5 s\u1ea3n ph\u1ea9m cu\u1ed1i c\u00f9ng s\u1ebd ph\u1ea3i ch\u1ecbu m\u1ed9t m\u1ee9c thu\u1ebf nh\u1ea5t \u0111\u1ecbnh (t\u00f9y theo quy \u0111\u1ecbnh c\u1ee7a m\u1ed7i ti\u1ec3u bang) khi mua h\u00e0ng. C\u00f2n \u1edf Vi\u1ec7t Nam, kh\u00f4ng ch\u1ec9 ng\u01b0\u1eddi ti\u00eau d\u00f9ng, m\u00e0 m\u1ecdi c\u00f4ng \u0111o\u1ea1n nh\u1eb1m t\u1ea1o ra m\u1ed9t s\u1ea3n ph\u1ea9m \u0111\u1ec1u ph\u1ea3i ch\u1ecbu VAT.<\/p>\n

V\u00ed d\u1ee5, th\u00e0nh ph\u1ea7n kinh t\u1ebf s\u1ed1 1 b\u00e1n cho s\u1ed1 2, r\u1ed3i t\u1edbi s\u1ed1 3, 4. Cu\u1ed1i c\u00f9ng, t\u1edbi tay ng\u01b0\u1eddi ti\u00eau d\u00f9ng. M\u1ed7i c\u00f4ng \u0111o\u1ea1n nh\u01b0 v\u1eady \u0111\u1ec1u ph\u1ea3i ch\u1ecbu VAT. T\u1edbi khi c\u1ed9ng d\u1ed3n l\u1ea1i, ng\u01b0\u1eddi ti\u00eau d\u00f9ng s\u1ebd ph\u1ea3i g\u00e1nh to\u00e0n b\u1ed9 thu\u1ebf c\u1ee7a c\u00e1c c\u00f4ng \u0111o\u1ea1n nh\u1eb1m t\u1ea1o ra, v\u00e0 b\u00e1n m\u1ed9t s\u1ea3n ph\u1ea9m. N\u1ebfu t\u00ednh to\u00e1n chi ti\u1ebft, VAT \u1edf Vi\u1ec7t Nam c\u00f3 l\u1ebd c\u00f2n cao h\u01a1n con s\u1ed1 10% r\u1ea5t nhi\u1ec1u, TS. Hi\u1ebfu l\u01b0u \u00fd.\/.<\/p>\n","protected":false},"excerpt":{"rendered":"

TS. Nguy\u1ec5n Tr\u00ed Hi\u1ebfu, chuy\u00ean gia t\u00e0i ch\u00ednh ng\u00e2n h\u00e0ng, cho r\u1eb1ng c\u00e2\u0300n ph\u1ea3i nghi\u00ean c\u1ee9u, t\u00ednh to\u00e1n k\u1ef9 tr\u01b0\u1edbc khi t\u0103ng thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (VAT) B\u1ed9 T\u00e0i ch\u00ednh \u0111\u01b0a ra \u0111\u1ec1 xu\u1ea5t v\u1ec1 vi\u1ec7c t\u0103ng thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (VAT), m\u1ed9t s\u1ed1 m\u1eb7t h\u00e0ng kh\u00f4ng ch\u1ecbu thu\u1ebf th\u00e0nh ch\u1ecbu thu\u1ebf, m\u1ee9c …<\/p>\n","protected":false},"author":4,"featured_media":14276,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[46,50,68,52],"tags":[],"class_list":["post-14275","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-ban-le","category-kinh-doanh","category-tai-chinh-quan-ly","category-thi-truong-ban-le"],"yoast_head":"\n\u0110\u1ec1 xu\u1ea5t t\u0103ng thu\u1ebf VAT: Nguy c\u01a1 th\u1ecb tr\u01b0\u1eddng l\u00ean "c\u01a1n s\u1ed1t" t\u0103ng gi\u00e1 - 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\/de-xuat-tang-thue-vat-nguy-co-thi-truong-len-con-sot-tang-gia\/\" \/>\n<meta property=\"og:locale\" content=\"vi_VN\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"\u0110\u1ec1 xu\u1ea5t t\u0103ng thu\u1ebf VAT: Nguy c\u01a1 th\u1ecb tr\u01b0\u1eddng l\u00ean "c\u01a1n s\u1ed1t" t\u0103ng gi\u00e1 - Th\u1ecb Tr\u01b0\u1eddng S\u1ec9 Blog\" \/>\n<meta property=\"og:description\" content=\"TS. 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