{"id":368400,"date":"2020-03-02T16:35:48","date_gmt":"2020-03-02T09:35:48","guid":{"rendered":"http:\/\/canhco.net\/?p=368400"},"modified":"2020-03-02T16:35:48","modified_gmt":"2020-03-02T09:35:48","slug":"tan-thu-nguoi-lam-cong-an-luong-nganh-thue-bo-lot-nhieu-nguoi-thu-nhap-cao","status":"publish","type":"post","link":"https:\/\/m.canhco.net\/tan-thu-nguoi-lam-cong-an-luong-nganh-thue-bo-lot-nhieu-nguoi-thu-nhap-cao-p368400.html","title":{"rendered":"T\u1eadn thu ng\u01b0\u1eddi l\u00e0m c\u00f4ng \u0103n l\u01b0\u01a1ng, ng\u00e0nh thu\u1ebf b\u1ecf l\u1ecdt nhi\u1ec1u ng\u01b0\u1eddi thu nh\u1eadp cao"},"content":{"rendered":"

Theo d\u1eef li\u1ec7u tr\u00ean h\u1ec7 th\u1ed1ng t\u1eadp trung c\u1ee7a ng\u00e0nh thu\u1ebf trong n\u0103m 2019, s\u1ed1 l\u01b0\u1ee3ng ng\u01b0\u1eddi n\u1ed9p thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n (TNCN) t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng \u0111\u1ea1t kho\u1ea3ng 6,89 tri\u1ec7u ng\u01b0\u1eddi v\u1edbi t\u1ed5ng s\u1ed1 thu ng\u00e2n s\u00e1ch tr\u00ean 79.219 t\u1ec9 \u0111\u1ed3ng.<\/strong><\/strong><\/p>\n

S\u1ed1 thu\u1ebf m\u00e0 ng\u01b0\u1eddi l\u00e0m c\u00f4ng \u0103n l\u01b0\u01a1ng \u0111\u00f3ng g\u00f3p qua c\u00e1c n\u0103m t\u0103ng kh\u00e1 m\u1ea1nh. C\u1ee5 th\u1ec3, n\u0103m 2016 c\u00f3 4,38 tri\u1ec7u ng\u01b0\u1eddi n\u1ed9p 49.152 t\u1ec9 \u0111\u1ed3ng; qua n\u0103m 2017, s\u1ed1 l\u01b0\u1ee3ng ng\u01b0\u1eddi n\u1ed9p thu\u1ebf t\u0103ng l\u00ean 4,965 tri\u1ec7u ng\u01b0\u1eddi v\u00e0 s\u1ed1 thu\u1ebf \u0111\u00f3ng l\u00ean h\u01a1n 59.264 t\u1ec9 \u0111\u1ed3ng; \u0111\u1ebfn n\u0103m 2018, s\u1ed1 ng\u01b0\u1eddi \u0111\u00f3ng thu\u1ebf t\u0103ng v\u1ecdt l\u00ean 6,244 tri\u1ec7u k\u00e9o theo s\u1ed1 thu t\u0103ng l\u00ean 73.500 t\u1ec9 \u0111\u1ed3ng. Nh\u01b0 v\u1eady, s\u1ed1 thu thu\u1ebf t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng \u0111\u00e3 t\u0103ng li\u00ean t\u1ee5c trong 4 n\u0103m qua, s\u1ed1 thu n\u0103m 2019 t\u0103ng kho\u1ea3ng 30.000 t\u1ec9 \u0111\u1ed3ng so v\u1edbi n\u0103m 2016.<\/p>\n

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\u1ea2nh minh h\u1ecda<\/figcaption><\/figure>\n

C\u00f3 th\u1ec3 nh\u1eadn th\u1ea5y s\u1ed1 l\u01b0\u1ee3ng ng\u01b0\u1eddi c\u00f3 thu nh\u1eadp ti\u1ec1n l\u01b0\u01a1ng ti\u1ec1n c\u00f4ng n\u1ed9p thu\u1ebf t\u1eeb b\u1eadc 1 \u0111\u1ebfn b\u1eadc 4 t\u0103ng m\u1ea1nh qua c\u00e1c n\u0103m. Ch\u1eb3ng h\u1ea1n n\u0103m 2016 c\u00f3 h\u01a1n 2,1 tri\u1ec7u ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u1edf b\u1eadc 1 (c\u00f3 thu nh\u1eadp 14 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng, ch\u01b0a t\u00ednh ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c) th\u00ec \u0111\u1ebfn n\u0103m 2019 l\u00ean h\u01a1n 3,05 tri\u1ec7u ng\u01b0\u1eddi, t\u0103ng g\u1ea7n 1 tri\u1ec7u ng\u01b0\u1eddi trong v\u00f2ng 4 n\u0103m; s\u1ed1 l\u01b0\u1ee3ng ng\u01b0\u1eddi n\u1ed9p thu\u1ebf b\u1eadc 2 n\u0103m 2019 l\u00ean h\u01a1n 800.000 ng\u01b0\u1eddi, t\u0103ng g\u1ea7n g\u1ea5p \u0111\u00f4i trong 4 n\u0103m qua\u2026<\/p>\n

Nh\u01b0 v\u1eady th\u1eddi gian qua, thu\u1ebf TNCN ch\u1ee7 y\u1ebfu n\u1eafm ng\u01b0\u1eddi l\u00e0m c\u00f4ng \u0103n l\u01b0\u01a1ng, c\u00e1n b\u1ed9 vi\u00ean ch\u1ee9c trong khi nhi\u1ec1u ngu\u1ed3n thu kh\u1ee7ng nh\u01b0 ca s\u0129, b\u00e1c s\u0129 m\u1edf ph\u00f2ng m\u1ea1ch t\u01b0, c\u00e1 nh\u00e2n thu nh\u1eadp qua m\u1ea1ng\u2026 v\u1eabn b\u1ecb b\u1ecf s\u00f3t. Cu\u1ed1i 2019, C\u1ee5c Thu\u1ebf TP.H\u00e0 N\u1ed9i c\u00f4ng b\u1ed1 ph\u00e1t hi\u1ec7n m\u1ed9t c\u00e1 nh\u00e2n c\u00f3 doanh thu 80 t\u1ec9 \u0111\u1ed3ng t\u1eeb ho\u1ea1t \u0111\u1ed9ng cung c\u1ea5p c\u00e1c \u1ee9ng d\u1ee5ng, s\u1ea3n ph\u1ea9m qua Google Play, Apple Store, YouTube\u2026 nh\u01b0ng kh\u00f4ng k\u00ea khai n\u1ed9p thu\u1ebf. Sau khi ph\u00e1t hi\u1ec7n, c\u01a1 quan thu\u1ebf H\u00e0 N\u1ed9i y\u00eau c\u1ea7u v\u00e0 h\u1ed7 tr\u1ee3 c\u00e1 nh\u00e2n n\u00e0y k\u00ea khai n\u1ed9p thu\u1ebf theo quy \u0111\u1ecbnh. Tr\u01b0\u1edbc \u0111\u00f3, C\u1ee5c Thu\u1ebf TP.HCM c\u0169ng ph\u00e1t hi\u1ec7n v\u00e0 truy thu thu\u1ebf m\u1ed9t ch\u1ee7 k\u00eanh YouTube c\u00f3 thu nh\u1eadp h\u01a1n 19 t\u1ec9 \u0111\u1ed3ng t\u1eeb n\u0103m 2016 \u2013 2018. Sau khi b\u1ecb ph\u00e1t hi\u1ec7n, c\u00e1 nh\u00e2n n\u00e0y \u0111\u00e3 \u0111\u1ed3ng \u00fd n\u1ed9p s\u1ed1 thu\u1ebf t\u01b0\u01a1ng \u1ee9ng 1,5 t\u1ec9 \u0111\u1ed3ng\u2026 R\u00f5 r\u00e0ng, c\u01a1 quan thu\u1ebf v\u1eabn ch\u1ec9 theo \u0111u\u00f4i c\u00e1c tr\u01b0\u1eddng h\u1ee3p kinh doanh v\u1edbi doanh thu kh\u1ee7ng trong khi th\u1ef1c t\u1ebf c\u00f3 nhi\u1ec1u tr\u01b0\u1eddng h\u1ee3p t\u01b0\u01a1ng t\u1ef1 ch\u01b0a b\u1ecb ph\u00e1t hi\u1ec7n.<\/p>\n

\u00d4ng Nguy\u1ec5n Th\u00e1i S\u01a1n \u2013 nguy\u00ean Tr\u01b0\u1edfng ph\u00f2ng Thu\u1ebf TNCN C\u1ee5c Thu\u1ebf TP.HCM, b\u1ee9c x\u00fac ban so\u1ea1n th\u1ea3o s\u1eeda \u0111\u1ed5i quy \u0111\u1ecbnh kh\u00f4ng nh\u1eefng l\u1ea7n n\u00e0y m\u00e0 nh\u1eefng l\u1ea7n kh\u00e1c \u0111\u1ec1u c\u1ee9 ch\u1ec9 lo t\u00ednh \u0111\u1ebfn chuy\u1ec7n gi\u1ea3m ng\u00e2n s\u00e1ch m\u00e0 kh\u00f4ng nh\u00ecn v\u00e0o s\u1ef1 b\u1ea5t h\u1ee3p l\u00fd c\u1ee7a ch\u00ednh s\u00e1ch thu\u1ebf TNCN. Nh\u1eefng n\u0103m qua, thu\u1ebf TNCN ch\u1ec9 m\u1edbi t\u1eadp trung thu \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi l\u00e0m c\u00f4ng \u0103n l\u01b0\u01a1ng m\u00e0 ch\u01b0a khai th\u00e1c c\u00e1c ngu\u1ed3n thu kh\u00e1c \u0111\u1ec3 t\u0103ng ng\u00e2n s\u00e1ch. Vi\u1ec7c t\u00ednh to\u00e1n gi\u1ea3m ngu\u1ed3n thu ng\u00e2n s\u00e1ch khi \u00e1p d\u1ee5ng c\u00e1c m\u1ee9c m\u1edbi ch\u1ec9 l\u00e0 l\u00fd thuy\u1ebft, ch\u1ee9 th\u1ef1c t\u1ebf n\u0103m 2013 khi \u00e1p d\u1ee5ng t\u0103ng m\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh l\u00ean 125% th\u00ec s\u1ed1 thu t\u1eeb s\u1eafc thu\u1ebf n\u00e0y v\u1eabn t\u0103ng l\u00ean \u0111\u1ec1u. \u00d4ng Nguy\u1ec5n Th\u00e1i S\u01a1n nh\u1ea5n m\u1ea1nh c\u00e1c kho\u1ea3n thu ng\u00e2n s\u00e1ch t\u1eeb nh\u1eefng ho\u1ea1t \u0111\u1ed9ng kh\u00e1c nh\u01b0 mua b\u00e1n b\u1ea5t \u0111\u1ed9ng s\u1ea3n, b\u00e1n h\u00e0ng online, h\u1ed9 kinh doanh\u2026 v\u1eabn ch\u01b0a th\u1ec3 khai th\u00e1c h\u1ebft. Nh\u01b0ng thay v\u00ec c\u00e1n b\u1ed9 thu\u1ebf c\u00f3 th\u1eddi gian t\u1eadp trung nh\u1eefng v\u1ee5 vi\u1ec7c nh\u01b0 th\u1ebf n\u00e0y \u0111\u1ec3 t\u0103ng thu th\u00ec l\u1ea1i ph\u1ea3i \u201cb\u00f9 \u0111\u1ea7u\u201d gi\u1ea3i quy\u1ebft nh\u1eefng v\u1ea5n \u0111\u1ec1 th\u1ee7 t\u1ee5c gi\u1ea5y t\u1edd v\u1ec1 thu\u1ebf ph\u00e1t sinh do nh\u1eefng b\u1ea5t c\u1eadp t\u1eeb ch\u00ednh s\u00e1ch thu\u1ebf g\u00e2y ra. Ch\u1eb3ng h\u1ea1n quy \u0111\u1ecbnh kh\u1ea5u tr\u1eeb thu\u1ebf 10% \u0111\u1ed1i v\u1edbi thu nh\u1eadp v\u00e3ng lai t\u1eeb 2 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean (c\u1ee9 thu nh\u1eadp 2 tri\u1ec7u \u0111\u1ed3ng th\u00ec \u0111\u00f3ng 200.000 \u0111\u1ed3ng ti\u1ec1n thu\u1ebf TNCN \u2013 PV), khi\u1ebfn nhi\u1ec1u ng\u01b0\u1eddi c\u1ea3 n\u0103m ph\u00e1t sinh v\u00e0i ba thu nh\u1eadp v\u00e3ng lai ph\u1ea3i \u0111i l\u00e0m c\u00e1c th\u1ee7 t\u1ee5c ho\u00e0n thu\u1ebf v\u00e0o cu\u1ed1i n\u0103m. \u0110\u00f3 l\u00e0 l\u00fd do v\u00ec sao s\u1ed1 l\u01b0\u1ee3ng h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf TNCN nh\u1eefng n\u0103m g\u1ea7n \u0111\u00e2y gia t\u0103ng ch\u00f3ng m\u1eb7t. Gi\u00e1 c\u1ea3 h\u00e0ng h\u00f3a t\u0103ng l\u00ean trong 6 n\u0103m qua, ng\u01b0\u1eddi tr\u1ea3 thu nh\u1eadp c\u0169ng ph\u1ea3i \u0111i\u1ec1u ch\u1ec9nh t\u0103ng ti\u1ec1n c\u00f4ng l\u00ean l\u00e0 \u0111i\u1ec1u d\u1ec5 hi\u1ec3u nh\u01b0ng \u0111\u1ee5ng ngay m\u1ee9c ch\u1eb7n 2 tri\u1ec7u \u0111\u1ed3ng t\u00ednh thu\u1ebf v\u00e0 ng\u01b0\u1eddi nh\u1eadn thu nh\u1eadp ch\u1ecbu thi\u1ec7t.<\/p>\n

\u201cC\u1ea7n ph\u1ea3i xem x\u00e9t l\u1ea1i c\u0103n c\u1ee9 \u0111i\u1ec1u ch\u1ec9nh t\u0103ng m\u1ee9c GTGC l\u1ea7n n\u00e0y v\u00ec ch\u01b0a h\u1ee3p l\u00fd. Lu\u1eadt thu\u1ebf TNCN quy \u0111\u1ecbnh \u0111i\u1ec1u ch\u1ec9nh m\u1ee9c GTGC khi CPI t\u0103ng tr\u00ean 20% ch\u1ee9 kh\u00f4ng n\u00f3i m\u1ee9c gi\u1ea3m tr\u1eeb t\u0103ng t\u01b0\u01a1ng \u1ee9ng m\u1ee9c l\u1ea1m ph\u00e1t th\u1eddi gian qua. N\u1ebfu t\u00ednh nh\u01b0 v\u1eady, quy \u0111\u1ecbnh v\u1eeba ban h\u00e0nh \u0111\u00e3 tr\u1edf n\u00ean l\u1ea1c h\u1eadu khi \u00e1p d\u1ee5ng cho k\u1ef3 quy\u1ebft to\u00e1n thu\u1ebf 2020 m\u00e0 ch\u01b0a t\u00ednh \u0111\u1ebfn y\u1ebfu t\u1ed1 l\u1ea1m ph\u00e1t c\u1ee7a n\u0103m n\u00e0y. \u0110\u00f3 l\u00e0 ch\u01b0a k\u1ec3 nh\u1eefng n\u0103m ti\u1ebfp theo l\u1ea1m ph\u00e1t t\u0103ng th\u00ec ng\u01b0\u1eddi n\u1ed9p thu\u1ebf l\u1ea1i r\u01a1i v\u00e0o c\u1ea3nh ch\u1ecbu thi\u1ec7t th\u00f2i\u201d, \u00f4ng Nguy\u1ec5n Th\u00e1i S\u01a1n nh\u1ea5n m\u1ea1nh.<\/p>\n

S\u1ed1 thu\u1ebf m\u00e0 ng\u01b0\u1eddi l\u00e0m c\u00f4ng \u0103n l\u01b0\u01a1ng \u0111\u00f3ng g\u00f3p qua c\u00e1c n\u0103m t\u0103ng kh\u00e1 m\u1ea1nh. C\u1ee5 th\u1ec3, n\u0103m 2016 c\u00f3 4,38 tri\u1ec7u ng\u01b0\u1eddi n\u1ed9p 49.152 t\u1ec9 \u0111\u1ed3ng; qua n\u0103m 2017, s\u1ed1 l\u01b0\u1ee3ng ng\u01b0\u1eddi n\u1ed9p thu\u1ebf t\u0103ng l\u00ean 4,965 tri\u1ec7u ng\u01b0\u1eddi v\u00e0 s\u1ed1 thu\u1ebf \u0111\u00f3ng l\u00ean h\u01a1n 59.264 t\u1ec9 \u0111\u1ed3ng; \u0111\u1ebfn n\u0103m 2018, s\u1ed1 ng\u01b0\u1eddi \u0111\u00f3ng thu\u1ebf t\u0103ng v\u1ecdt l\u00ean 6,244 tri\u1ec7u k\u00e9o theo s\u1ed1 thu t\u0103ng l\u00ean 73.500 t\u1ec9 \u0111\u1ed3ng. Nh\u01b0 v\u1eady, s\u1ed1 thu thu\u1ebf t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng \u0111\u00e3 t\u0103ng li\u00ean t\u1ee5c trong 4 n\u0103m qua, s\u1ed1 thu n\u0103m 2019 t\u0103ng kho\u1ea3ng 30.000 t\u1ec9 \u0111\u1ed3ng so v\u1edbi n\u0103m 2016.<\/p>\n

C\u00f3 th\u1ec3 nh\u1eadn th\u1ea5y s\u1ed1 l\u01b0\u1ee3ng ng\u01b0\u1eddi c\u00f3 thu nh\u1eadp ti\u1ec1n l\u01b0\u01a1ng ti\u1ec1n c\u00f4ng n\u1ed9p thu\u1ebf t\u1eeb b\u1eadc 1 \u0111\u1ebfn b\u1eadc 4 t\u0103ng m\u1ea1nh qua c\u00e1c n\u0103m. Ch\u1eb3ng h\u1ea1n n\u0103m 2016 c\u00f3 h\u01a1n 2,1 tri\u1ec7u ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u1edf b\u1eadc 1 (c\u00f3 thu nh\u1eadp 14 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng, ch\u01b0a t\u00ednh ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c) th\u00ec \u0111\u1ebfn n\u0103m 2019 l\u00ean h\u01a1n 3,05 tri\u1ec7u ng\u01b0\u1eddi, t\u0103ng g\u1ea7n 1 tri\u1ec7u ng\u01b0\u1eddi trong v\u00f2ng 4 n\u0103m; s\u1ed1 l\u01b0\u1ee3ng ng\u01b0\u1eddi n\u1ed9p thu\u1ebf b\u1eadc 2 n\u0103m 2019 l\u00ean h\u01a1n 800.000 ng\u01b0\u1eddi, t\u0103ng g\u1ea7n g\u1ea5p \u0111\u00f4i trong 4 n\u0103m qua\u2026<\/p>\n

Nh\u01b0 v\u1eady th\u1eddi gian qua, thu\u1ebf TNCN ch\u1ee7 y\u1ebfu n\u1eafm ng\u01b0\u1eddi l\u00e0m c\u00f4ng \u0103n l\u01b0\u01a1ng, c\u00e1n b\u1ed9 vi\u00ean ch\u1ee9c trong khi nhi\u1ec1u ngu\u1ed3n thu kh\u1ee7ng nh\u01b0 ca s\u0129, b\u00e1c s\u0129 m\u1edf ph\u00f2ng m\u1ea1ch t\u01b0, c\u00e1 nh\u00e2n thu nh\u1eadp qua m\u1ea1ng\u2026 v\u1eabn b\u1ecb b\u1ecf s\u00f3t. Cu\u1ed1i 2019, C\u1ee5c Thu\u1ebf TP.H\u00e0 N\u1ed9i c\u00f4ng b\u1ed1 ph\u00e1t hi\u1ec7n m\u1ed9t c\u00e1 nh\u00e2n c\u00f3 doanh thu 80 t\u1ec9 \u0111\u1ed3ng t\u1eeb ho\u1ea1t \u0111\u1ed9ng cung c\u1ea5p c\u00e1c \u1ee9ng d\u1ee5ng, s\u1ea3n ph\u1ea9m qua Google Play, Apple Store, YouTube\u2026 nh\u01b0ng kh\u00f4ng k\u00ea khai n\u1ed9p thu\u1ebf. Sau khi ph\u00e1t hi\u1ec7n, c\u01a1 quan thu\u1ebf H\u00e0 N\u1ed9i y\u00eau c\u1ea7u v\u00e0 h\u1ed7 tr\u1ee3 c\u00e1 nh\u00e2n n\u00e0y k\u00ea khai n\u1ed9p thu\u1ebf theo quy \u0111\u1ecbnh. Tr\u01b0\u1edbc \u0111\u00f3, C\u1ee5c Thu\u1ebf TP.HCM c\u0169ng ph\u00e1t hi\u1ec7n v\u00e0 truy thu thu\u1ebf m\u1ed9t ch\u1ee7 k\u00eanh YouTube c\u00f3 thu nh\u1eadp h\u01a1n 19 t\u1ec9 \u0111\u1ed3ng t\u1eeb n\u0103m 2016 \u2013 2018. Sau khi b\u1ecb ph\u00e1t hi\u1ec7n, c\u00e1 nh\u00e2n n\u00e0y \u0111\u00e3 \u0111\u1ed3ng \u00fd n\u1ed9p s\u1ed1 thu\u1ebf t\u01b0\u01a1ng \u1ee9ng 1,5 t\u1ec9 \u0111\u1ed3ng\u2026 R\u00f5 r\u00e0ng, c\u01a1 quan thu\u1ebf v\u1eabn ch\u1ec9 theo \u0111u\u00f4i c\u00e1c tr\u01b0\u1eddng h\u1ee3p kinh doanh v\u1edbi doanh thu kh\u1ee7ng trong khi th\u1ef1c t\u1ebf c\u00f3 nhi\u1ec1u tr\u01b0\u1eddng h\u1ee3p t\u01b0\u01a1ng t\u1ef1 ch\u01b0a b\u1ecb ph\u00e1t hi\u1ec7n.<\/p>\n

\u00d4ng Nguy\u1ec5n Th\u00e1i S\u01a1n \u2013 nguy\u00ean Tr\u01b0\u1edfng ph\u00f2ng Thu\u1ebf TNCN C\u1ee5c Thu\u1ebf TP.HCM, b\u1ee9c x\u00fac ban so\u1ea1n th\u1ea3o s\u1eeda \u0111\u1ed5i quy \u0111\u1ecbnh kh\u00f4ng nh\u1eefng l\u1ea7n n\u00e0y m\u00e0 nh\u1eefng l\u1ea7n kh\u00e1c \u0111\u1ec1u c\u1ee9 ch\u1ec9 lo t\u00ednh \u0111\u1ebfn chuy\u1ec7n gi\u1ea3m ng\u00e2n s\u00e1ch m\u00e0 kh\u00f4ng nh\u00ecn v\u00e0o s\u1ef1 b\u1ea5t h\u1ee3p l\u00fd c\u1ee7a ch\u00ednh s\u00e1ch thu\u1ebf TNCN. Nh\u1eefng n\u0103m qua, thu\u1ebf TNCN ch\u1ec9 m\u1edbi t\u1eadp trung thu \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi l\u00e0m c\u00f4ng \u0103n l\u01b0\u01a1ng m\u00e0 ch\u01b0a khai th\u00e1c c\u00e1c ngu\u1ed3n thu kh\u00e1c \u0111\u1ec3 t\u0103ng ng\u00e2n s\u00e1ch. Vi\u1ec7c t\u00ednh to\u00e1n gi\u1ea3m ngu\u1ed3n thu ng\u00e2n s\u00e1ch khi \u00e1p d\u1ee5ng c\u00e1c m\u1ee9c m\u1edbi ch\u1ec9 l\u00e0 l\u00fd thuy\u1ebft, ch\u1ee9 th\u1ef1c t\u1ebf n\u0103m 2013 khi \u00e1p d\u1ee5ng t\u0103ng m\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh l\u00ean 125% th\u00ec s\u1ed1 thu t\u1eeb s\u1eafc thu\u1ebf n\u00e0y v\u1eabn t\u0103ng l\u00ean \u0111\u1ec1u. \u00d4ng Nguy\u1ec5n Th\u00e1i S\u01a1n nh\u1ea5n m\u1ea1nh c\u00e1c kho\u1ea3n thu ng\u00e2n s\u00e1ch t\u1eeb nh\u1eefng ho\u1ea1t \u0111\u1ed9ng kh\u00e1c nh\u01b0 mua b\u00e1n b\u1ea5t \u0111\u1ed9ng s\u1ea3n, b\u00e1n h\u00e0ng online, h\u1ed9 kinh doanh\u2026 v\u1eabn ch\u01b0a th\u1ec3 khai th\u00e1c h\u1ebft. Nh\u01b0ng thay v\u00ec c\u00e1n b\u1ed9 thu\u1ebf c\u00f3 th\u1eddi gian t\u1eadp trung nh\u1eefng v\u1ee5 vi\u1ec7c nh\u01b0 th\u1ebf n\u00e0y \u0111\u1ec3 t\u0103ng thu th\u00ec l\u1ea1i ph\u1ea3i \u201cb\u00f9 \u0111\u1ea7u\u201d gi\u1ea3i quy\u1ebft nh\u1eefng v\u1ea5n \u0111\u1ec1 th\u1ee7 t\u1ee5c gi\u1ea5y t\u1edd v\u1ec1 thu\u1ebf ph\u00e1t sinh do nh\u1eefng b\u1ea5t c\u1eadp t\u1eeb ch\u00ednh s\u00e1ch thu\u1ebf g\u00e2y ra. Ch\u1eb3ng h\u1ea1n quy \u0111\u1ecbnh kh\u1ea5u tr\u1eeb thu\u1ebf 10% \u0111\u1ed1i v\u1edbi thu nh\u1eadp v\u00e3ng lai t\u1eeb 2 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean (c\u1ee9 thu nh\u1eadp 2 tri\u1ec7u \u0111\u1ed3ng th\u00ec \u0111\u00f3ng 200.000 \u0111\u1ed3ng ti\u1ec1n thu\u1ebf TNCN \u2013 PV), khi\u1ebfn nhi\u1ec1u ng\u01b0\u1eddi c\u1ea3 n\u0103m ph\u00e1t sinh v\u00e0i ba thu nh\u1eadp v\u00e3ng lai ph\u1ea3i \u0111i l\u00e0m c\u00e1c th\u1ee7 t\u1ee5c ho\u00e0n thu\u1ebf v\u00e0o cu\u1ed1i n\u0103m. \u0110\u00f3 l\u00e0 l\u00fd do v\u00ec sao s\u1ed1 l\u01b0\u1ee3ng h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf TNCN nh\u1eefng n\u0103m g\u1ea7n \u0111\u00e2y gia t\u0103ng ch\u00f3ng m\u1eb7t. Gi\u00e1 c\u1ea3 h\u00e0ng h\u00f3a t\u0103ng l\u00ean trong 6 n\u0103m qua, ng\u01b0\u1eddi tr\u1ea3 thu nh\u1eadp c\u0169ng ph\u1ea3i \u0111i\u1ec1u ch\u1ec9nh t\u0103ng ti\u1ec1n c\u00f4ng l\u00ean l\u00e0 \u0111i\u1ec1u d\u1ec5 hi\u1ec3u nh\u01b0ng \u0111\u1ee5ng ngay m\u1ee9c ch\u1eb7n 2 tri\u1ec7u \u0111\u1ed3ng t\u00ednh thu\u1ebf v\u00e0 ng\u01b0\u1eddi nh\u1eadn thu nh\u1eadp ch\u1ecbu thi\u1ec7t.<\/p>\n

\u201cC\u1ea7n ph\u1ea3i xem x\u00e9t l\u1ea1i c\u0103n c\u1ee9 \u0111i\u1ec1u ch\u1ec9nh t\u0103ng m\u1ee9c GTGC l\u1ea7n n\u00e0y v\u00ec ch\u01b0a h\u1ee3p l\u00fd. Lu\u1eadt thu\u1ebf TNCN quy \u0111\u1ecbnh \u0111i\u1ec1u ch\u1ec9nh m\u1ee9c GTGC khi CPI t\u0103ng tr\u00ean 20% ch\u1ee9 kh\u00f4ng n\u00f3i m\u1ee9c gi\u1ea3m tr\u1eeb t\u0103ng t\u01b0\u01a1ng \u1ee9ng m\u1ee9c l\u1ea1m ph\u00e1t th\u1eddi gian qua. N\u1ebfu t\u00ednh nh\u01b0 v\u1eady, quy \u0111\u1ecbnh v\u1eeba ban h\u00e0nh \u0111\u00e3 tr\u1edf n\u00ean l\u1ea1c h\u1eadu khi \u00e1p d\u1ee5ng cho k\u1ef3 quy\u1ebft to\u00e1n thu\u1ebf 2020 m\u00e0 ch\u01b0a t\u00ednh \u0111\u1ebfn y\u1ebfu t\u1ed1 l\u1ea1m ph\u00e1t c\u1ee7a n\u0103m n\u00e0y. \u0110\u00f3 l\u00e0 ch\u01b0a k\u1ec3 nh\u1eefng n\u0103m ti\u1ebfp theo l\u1ea1m ph\u00e1t t\u0103ng th\u00ec ng\u01b0\u1eddi n\u1ed9p thu\u1ebf l\u1ea1i r\u01a1i v\u00e0o c\u1ea3nh ch\u1ecbu thi\u1ec7t th\u00f2i\u201d, \u00f4ng Nguy\u1ec5n Th\u00e1i S\u01a1n nh\u1ea5n m\u1ea1nh.<\/p>\n

(Theo TNO)<\/p>\n","protected":false},"excerpt":{"rendered":"

Theo d\u1eef li\u1ec7u tr\u00ean h\u1ec7 th\u1ed1ng t\u1eadp trung c\u1ee7a ng\u00e0nh thu\u1ebf trong n\u0103m 2019, s\u1ed1 l\u01b0\u1ee3ng ng\u01b0\u1eddi n\u1ed9p thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n (TNCN) t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng \u0111\u1ea1t kho\u1ea3ng 6,89 tri\u1ec7u ng\u01b0\u1eddi v\u1edbi t\u1ed5ng s\u1ed1 thu ng\u00e2n s\u00e1ch tr\u00ean 79.219 t\u1ec9 \u0111\u1ed3ng. S\u1ed1 thu\u1ebf m\u00e0 ng\u01b0\u1eddi l\u00e0m c\u00f4ng \u0103n l\u01b0\u01a1ng \u0111\u00f3ng g\u00f3p qua […]<\/p>\n","protected":false},"author":5,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":[],"categories":[4],"tags":[3663],"topics":[],"longform":[],"members":[],"story":[],"thematic":[],"_links":{"self":[{"href":"https:\/\/m.canhco.net\/wp-json\/wp\/v2\/posts\/368400"}],"collection":[{"href":"https:\/\/m.canhco.net\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/m.canhco.net\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/m.canhco.net\/wp-json\/wp\/v2\/users\/5"}],"replies":[{"embeddable":true,"href":"https:\/\/m.canhco.net\/wp-json\/wp\/v2\/comments?post=368400"}],"version-history":[{"count":1,"href":"https:\/\/m.canhco.net\/wp-json\/wp\/v2\/posts\/368400\/revisions"}],"predecessor-version":[{"id":368411,"href":"https:\/\/m.canhco.net\/wp-json\/wp\/v2\/posts\/368400\/revisions\/368411"}],"wp:attachment":[{"href":"https:\/\/m.canhco.net\/wp-json\/wp\/v2\/media?parent=368400"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/m.canhco.net\/wp-json\/wp\/v2\/categories?post=368400"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/m.canhco.net\/wp-json\/wp\/v2\/tags?post=368400"},{"taxonomy":"topics","embeddable":true,"href":"https:\/\/m.canhco.net\/wp-json\/wp\/v2\/topics?post=368400"},{"taxonomy":"longform","embeddable":true,"href":"https:\/\/m.canhco.net\/wp-json\/wp\/v2\/longform?post=368400"},{"taxonomy":"members","embeddable":true,"href":"https:\/\/m.canhco.net\/wp-json\/wp\/v2\/members?post=368400"},{"taxonomy":"story","embeddable":true,"href":"https:\/\/m.canhco.net\/wp-json\/wp\/v2\/story?post=368400"},{"taxonomy":"thematic","embeddable":true,"href":"https:\/\/m.canhco.net\/wp-json\/wp\/v2\/thematic?post=368400"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}