{"id":1401,"date":"2017-09-14T18:09:35","date_gmt":"2017-09-14T18:09:35","guid":{"rendered":"https:\/\/blog.ngocha.biz\/?p=1401"},"modified":"2017-09-14T18:09:35","modified_gmt":"2017-09-14T18:09:35","slug":"chinh-phu-nen-danh-thue-thu-nhap-hay-thue-tieu-dung","status":"publish","type":"post","link":"https:\/\/blog.ngocha.biz\/?p=1401","title":{"rendered":"Ch\u00ednh ph\u1ee7 n\u00ean \u0111\u00e1nh Thu\u1ebf thu nh\u1eadp hay Thu\u1ebf ti\u00eau d\u00f9ng ?"},"content":{"rendered":"
\n
<\/div>\n<\/p><\/div>\n
\n
<\/div>\n<\/p><\/div>\n
\n
<\/div>\n<\/p><\/div>\n
\n
<\/div>\n<\/p><\/div>\n<\/p><\/div>\n
\n
\n
<\/div>\n<\/p><\/div>\n
\n
<\/div>\n<\/p><\/div>\n
\n
<\/div>\n<\/p><\/div>\n
\n
<\/div>\n<\/p><\/div>\n
\n
<\/div>\n<\/p><\/div>\n<\/p><\/div>\n<\/div>\n
\n 5\/5 – (4 votes) <\/div>\n<\/p><\/div>\n

Ng\u00e0y h\u00f4m qua 14\/9\/2017, ph\u00f2ng th\u01b0\u01a1ng m\u1ea1i Vi\u1ec7t Nam VCCI c\u00f3 t\u1ed5 ch\u1ee9c h\u1ed9i th\u1ea3o v\u1edbi c\u00e1c doanh nghi\u1ec7p v\u1ec1 d\u1ef1 th\u1ea3o thay \u0111\u1ed5i ch\u00ednh s\u00e1ch thu\u1ebf c\u1ee7a b\u1ed9 t\u00e0i ch\u00ednh \u1edf TP HCM. Ng\u00e0y h\u00f4m nay VCCI c\u0169ng t\u1ed5 ch\u1ee9c m\u1ed9t bu\u1ed5i h\u1ed9i th\u1ea3o t\u01b0\u01a1ng t\u1ef1 cho c\u00e1c DN mi\u1ec1n b\u1eafc. Quan tr\u1ecdng v\u00e0 \u1ed3n \u00e0o nh\u1ea5t v\u1eabn l\u00e0 v\u1ee5 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng VAT t\u1eeb 10% l\u00ean 12%.<\/p>\n

M\u1ee5c \u0111\u00edch c\u1ee7a ch\u00ednh ph\u1ee7 cho d\u1ef1 th\u1ea3o thu\u1ebf hi\u1ec7n t\u1ea1i:<\/strong><\/p>\n

    \n
  • T\u0103ng ngu\u1ed3n thu cho ng\u00e2n s\u00e1ch.<\/li>\n
  • T\u0103ng ho\u1eb7c kh\u00f4ng l\u00e0m \u1ea3nh h\u01b0\u1edfng t\u1edbi \u0111\u1ea7u t\u01b0 x\u00e3 h\u1ed9i.<\/li>\n
  • Kh\u00f4ng l\u00e0m t\u0103ng b\u1ea5t b\u00ecnh \u0111\u1eb3ng (n\u1ebfu c\u00f3 th\u1ec3)<\/li>\n
  • An sinh x\u00e3 h\u1ed9i \u0111\u1eb7c bi\u1ec7t l\u00e0 nh\u1eefng ng\u01b0\u1eddi y\u1ebfu th\u1ebf trong x\u00e3 h\u1ed9i.<\/li>\n<\/ul>\n

    C\u00e2u h\u1ecfi \u0111\u1eb7t ra, trong hai lo\u1ea1i thu\u1ebf l\u00e0 Thu\u1ebf thu nh\u1eadp v\u00e0 Thu\u1ebf ti\u00eau d\u00f9ng th\u00ec ch\u00ednh ph\u1ee7 n\u00ean \u0111\u00e1nh v\u00e0o \u0111\u00e2u cho hi\u1ec7u qu\u1ea3?<\/span><\/strong><\/p>\n

    \"\"<\/p>\n

    Thu\u1ebf ti\u00eau d\u00f9ng<\/strong> l\u00e0 thu\u1ebf r\u1ea5t d\u1ec5 th\u1ed1ng k\u00ea, ph\u00e1t sinh khi ai \u0111\u00f3 ti\u00eau d\u00f9ng m\u1ed9t h\u00e0ng h\u00f3a\/d\u1ecbch v\u1ee5 n\u00e0o \u0111\u00f3. \u01afu th\u1ebf khi \u0111\u00e1nh v\u00e0o thu\u1ebf ti\u00eau d\u00f9ng l\u00e0 khi\u1ebfn ng\u01b0\u1eddi ti\u00eau d\u00f9ng c\u1ea9n tr\u1ecdng h\u01a1n khi ti\u00eau th\u1ee5 h\u00e0ng h\u00f3a. H\u1ecd c\u00f3 th\u1ec3 chi ti\u00eau \u00edt \u0111i v\u00e0 \u0111\u1ec3 d\u00e0nh cho ti\u1ebft ki\u1ec7m nhi\u1ec1u h\u01a1n.<\/p>\n

    Ch\u00fang ta nh\u1edb c\u00f4ng th\u1ee9c Ti\u1ebft ki\u1ec7m = Thu nh\u1eadp – Chi ti\u00eau<\/strong><\/span><\/p>\n

    Khi ng\u01b0\u1eddi d\u00e2n ti\u1ebft ki\u1ec7m h\u1ecd s\u1ebd g\u1eedi ng\u00e2n h\u00e0ng ho\u1eb7c l\u00e0 \u0111\u1ea7u t\u01b0 v\u00e0o m\u1ed9t c\u00e1i g\u00ec \u0111\u00f3 sinh l\u1eddi. N\u1ebfu ti\u1ec1n \u0111\u01b0\u1ee3c g\u1eedi v\u00e0o ng\u00e2n h\u00e0ng th\u00ec ng\u00e2n h\u00e0ng s\u1ebd cho ai \u0111\u00f3 vay \u0111\u1ec3 \u0111\u1ea7u t\u01b0. T\u00f3m l\u1ea1i ti\u1ec1n ti\u1ebft ki\u1ec7m s\u1ebd d\u00f9ng \u0111\u1ec3 \u0111\u1ea7u t\u01b0 t\u1ea1o ra gi\u00e1 tr\u1ecb v\u1eadt ch\u1ea5t ho\u1eb7c tinh th\u1ea7n n\u00e0o \u0111\u00f3 c\u00f3 l\u1ee3i cho x\u00e3 h\u1ed9i.<\/p>\n

    Ch\u00fang ta s\u1ebd th\u1eafc m\u1eafc l\u00e0 Chi ti\u00eau nhi\u1ec1u c\u0169ng gi\u00fap \u00edch \u0111\u00f3 ch\u1ee9 v\u00ec khi ti\u00eau d\u00f9ng m\u1ed9t h\u00e0ng h\u00f3a\/d\u1ecbch v\u1ee5 n\u00e0o \u0111\u00f3 th\u00ec s\u1ebd k\u00edch th\u00edch l\u0129nh v\u1ef1c \u0111\u00f3 ph\u00e1t tri\u1ec3n. Kh\u00f4ng c\u00f3 ti\u00eau d\u00f9ng th\u00ec l\u00e0m sao c\u00f3 s\u1ea3n xu\u1ea5t. Khi b\u1ea1n mua m\u1ed9t c\u00e1i \u00e1o m\u1edbi th\u00ec c\u00f4ng ty may b\u00e1n \u0111\u01b0\u1ee3c m\u1ed9t c\u00e1i \u00e1o, gi\u00fap cho m\u1ed9t v\u00e0i lao \u0111\u1ed9ng n\u00e0o \u0111\u00f3 kh\u00f4ng b\u1ecb th\u1ea5t nghi\u1ec7p v\u00e0 c\u00f3 th\u00eam thu nh\u1eadp. Khi h\u1ecd c\u00f3 thu nh\u1eadp h\u1ecd c\u00f3 th\u1ec3 mua ch\u00ednh h\u00e0ng h\u00f3a hay d\u1ecbch v\u1ee5 m\u00e0 b\u1ea1n \u0111ang b\u00e1n.<\/p>\n

    Tuy nhi\u00ean Chi ti\u00eau l\u1ea1i bao g\u1ed3m h\u00e0ng trong n\u01b0\u1edbc v\u00e0 h\u00e0ng nh\u1eadp kh\u1ea9u. N\u1ebfu b\u1ea1n ti\u00eau d\u00f9ng h\u00e0ng trong n\u01b0\u1edbc th\u00ec t\u1ed1t nh\u01b0ng n\u1ebfu ti\u00eau d\u00f9ng h\u00e0ng n\u01b0\u1edbc ngo\u00e0i th\u00ec kh\u00f4ng mang l\u1ea1i l\u1ee3i \u00edch n\u00e0o cho \u0111\u1ea5t n\u01b0\u1edbc. M\u1ed9t v\u00e0i ai \u0111\u00f3 \u1edf n\u01b0\u1edbc ngo\u00e0i s\u1ebd kh\u00f4ng b\u1ecb th\u1ea5t nghi\u1ec7p v\u00e0 c\u00f3 thu nh\u1eadp, ch\u1eafc \u00edt c\u00f3 kh\u1ea3 n\u0103ng h\u1ecd d\u00f9ng thu nh\u1eadp th\u00eam \u0111\u00f3 \u0111\u1ec3 mua h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u t\u1eeb Vi\u1ec7t Nam.<\/p>\n

    Thu\u1ebf ti\u00eau d\u00f9ng c\u00f3 thu\u1ebf VAT, thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t,….Ch\u00ednh ph\u1ee7 c\u00f3 th\u1ec3 \u0111i\u1ec1u ch\u1ec9nh t\u0103ng gi\u1ea3m c\u00e1c lo\u1ea1i thu\u1ebf trong nh\u00f3m thu\u1ebf ti\u00eau d\u00f9ng n\u00e0y \u0111\u1ec3 \u0111i\u1ec1u ph\u1ed1i h\u00e0nh vi ti\u00eau d\u00f9ng c\u1ee7a ng\u01b0\u1eddi d\u00e2n t\u1eeb \u0111\u00f3 k\u00edch th\u00edch m\u1ed9t l\u0129nh v\u1ef1c n\u00e0o \u0111\u00f3 h\u1ecd mu\u1ed1n \u01b0u ti\u00ean.<\/p>\n

    Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n<\/strong>\u00a0l\u00e0 lo\u1ea1i thu\u1ebf \u0111\u00e1nh v\u00e0o kho\u1ea3n thu tr\u01b0\u1edbc chi ti\u00eau<\/span><\/p>\n

    Thu nh\u1eadp kh\u1ea3 d\u1ee5ng = Thu nh\u1eadp – Thu\u1ebf thu nh\u1eadp.<\/span><\/p>\n

    B\u1ea5t ch\u1ea5p b\u1ea1n ti\u00eau d\u00f9ng th\u1ebf n\u00e0o th\u00ec c\u1ee9 ph\u1ea3i n\u1ed9p m\u1ed9t kho\u1ea3n ti\u1ec1n cho nh\u00e0 n\u01b0\u1edbc c\u00e1i \u0111\u00e3. \u0110\u1ed1i v\u1edbi c\u00e1 nh\u00e2n th\u00ec ch\u00ednh ph\u1ee7 \u0111\u01b0a ra c\u00e1c m\u1ee9c \u0111\u00f3ng thu\u1ebf theo l\u0169y ti\u1ebfn t\u0103ng d\u1ea7n nh\u1eb1m kh\u00f4ng ho\u1eb7c \u0111\u00e1nh thu\u1ebf \u00edt \u1edf ng\u01b0\u1eddi ngh\u00e8o v\u00e0 \u0111\u00e1nh thu\u1ebf nhi\u1ec1u h\u01a1n \u1edf ng\u01b0\u1eddi gi\u00e0u (nh\u1eefng ng\u01b0\u1eddi c\u00f3 thu nh\u1eadp cao h\u01a1n).<\/p>\n

    Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n t\u0103ng th\u00ec s\u1ebd l\u00e0m gi\u1ea3m thu nh\u1eadp kh\u1ea3 d\u1ee5ng c\u1ee7a ng\u01b0\u1eddi d\u00e2n, c\u0169ng \u1ea3nh h\u01b0\u1edfng t\u1edbi kh\u1ea3 n\u0103ng mua c\u1ee7a h\u1ecd. Mua m\u1ed9t h\u00e0ng h\u00f3a r\u1ebb v\u1edbi t\u00fai ti\u1ec1n \u00edt ho\u1eb7c mua m\u1ed9t h\u00e0ng h\u00f3a \u0111\u1eaft v\u1edbi t\u00fai ti\u1ec1n nhi\u1ec1u h\u01a1n, l\u1ef1a ch\u1ecdn n\u00e0o?<\/p>\n

    C\u00f3 th\u1ec3 th\u1ea5y thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n c\u1ef1c k\u1ef3 kh\u00f3 th\u1ed1ng k\u00ea. V\u00ed d\u1ee5 nh\u01b0 gi\u1ea3m tr\u1eeb gia c\u1ea3nh hi\u1ec7n nay, c\u1ea3 b\u1ea1n v\u00e0 v\u1ee3 b\u1ea1n c\u00f3 th\u1ec3 c\u00f9ng th\u1ed1ng k\u00ea ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c l\u00e0 b\u1ed1 m\u1eb9 b\u1ea1n, ch\u1eb3ng c\u00f3 ph\u1ea7n m\u1ec1m t\u1eadp trung n\u00e0o c\u1ee7a ch\u00ednh ph\u1ee7 gi\u00fap lo\u1ea1i b\u1ecf s\u1ef1 tr\u00f9ng l\u1eb7p n\u00e0y. Ngo\u00e0i ra thu nh\u1eadp c\u1ee7a b\u1ea1n kh\u00f4ng ch\u1ec9 \u0111\u1ebfn t\u1eeb m\u1ed9t ngu\u1ed3n m\u00e0 \u0111\u1ebfn t\u1eeb nhi\u1ec1u ngu\u1ed3n kh\u00e1c nhau. T\u00ednh ri\u00eang l\u1ebb thu nh\u1eadp m\u1ed7i ngu\u1ed3n th\u00ec b\u1ea1n kh\u00f4ng ph\u1ea3i ch\u1ecbu thu\u1ebf nh\u01b0ng t\u00ednh t\u1ed5ng c\u00e1c ngu\u1ed3n c\u00f3 khi b\u1ea1n ph\u1ea3i ch\u1ecbu thu\u1ebf, c\u01a1 quan thu\u1ebf s\u1ebd kh\u00f4ng th\u1ec3 ph\u00e1t hi\u1ec7n ra tr\u1eeb khi \u0111\u01a1n v\u1ecb t\u1ed5 ch\u1ee9c thu\u00ea b\u1ea1n bu\u1ed9c ph\u1ea3i th\u1ed1ng k\u00ea lao \u0111\u1ed9ng, ti\u1ec1n l\u01b0\u01a1ng,..<\/p>\n

    Theo quy \u0111\u1ecbnh thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n hi\u1ec7n h\u00e0nh th\u00ec c\u00e1c c\u00e1 nh\u00e2n c\u00f3 ngu\u1ed3n thu nh\u1eadp t\u1eeb nhi\u1ec1u ngu\u1ed3n s\u1ebd ph\u1ea3i t\u1ef1 k\u00ea khai thu\u1ebf. Khi b\u1ea1n c\u00f3 m\u1ed9t ngu\u1ed3n thu nh\u1eadp t\u1eeb t\u1ed5 ch\u1ee9c A, t\u1ed5 ch\u1ee9c n\u00e0y s\u1ebd c\u00f3 “tr\u00e1ch nhi\u1ec7m” gi\u1eef l\u1ea1i m\u1ed9t kho\u1ea3n thu\u1ebf t\u1ea1m thu nh\u1eadp c\u00e1 nh\u00e2n. T\u1edbi cu\u1ed1i n\u0103m khi th\u1ed1ng k\u00ea th\u1ea5y r\u1eb1ng t\u1ed5ng thu nh\u1eadp ch\u01b0a t\u1edbi m\u1ee9c ch\u1ecbu thu\u1ebf th\u00ec b\u1ea1n k\u00ea khai thu\u1ebf \u0111\u1ec3 n\u1ed9p cho c\u01a1 quan thu\u1ebf nh\u1eb1m l\u1ea5y l\u1ea1i ti\u1ec1n thu\u1ebf “t\u1ea1m thu” tr\u01b0\u1edbc \u0111\u00f3.<\/p>\n

    N\u1ebfu b\u1ea1n ch\u1ec9 c\u00f3 m\u1ed9t ngu\u1ed3n thu nh\u1eadp t\u1eeb m\u1ed9t c\u00f4ng ty th\u00ec c\u00f4ng ty \u0111\u00f3 th\u01b0\u1eddng s\u1ebd ki\u00eam lu\u00f4n vi\u1ec7c k\u00ea khai thu\u1ebf v\u00e0 n\u1ed9p thu\u1ebf. C\u00e1c doanh nghi\u1ec7p n\u01b0\u1edbc ngo\u00e0i r\u1ea5t nghi\u00eam t\u00fac tu\u00e2n th\u1ee7 c\u00f2n c\u00e1c doanh nghi\u1ec7p trong n\u01b0\u1edbc th\u00ec gi\u1ed1ng nh\u01b0 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p, c\u00f3 v\u00f4 v\u00e0n c\u00e1ch th\u1ee9c \u0111\u1ec3 khi\u1ebfn cho b\u1ea1n kh\u00f4ng t\u1edbi m\u1ee9c ph\u1ea3i n\u1ed9p thu\u1ebf.<\/p>\n

    Theo Kinh t\u1ebf h\u1ecdc, thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n c\u0169ng s\u1ebd khi\u1ebfn ng\u01b0\u1eddi ta l\u00e0m \u00edt h\u01a1n. Ch\u1eb3ng c\u00f3 l\u00fd g\u00ec t\u00f4i ph\u1ea3i l\u00e0m vi\u1ec7c nhi\u1ec1u h\u01a1n \u0111\u1ec3 c\u00f3 thu nh\u1eadp cao h\u01a1n trong khi c\u00e0ng cao th\u00ec c\u00e0ng ph\u1ea3i chi tr\u1ea3 nhi\u1ec1u thu\u1ebf cho nh\u00e0 n\u01b0\u1edbc. Quan \u0111i\u1ec3m c\u1ee7a kinh t\u1ebf h\u1ecdc th\u00ec con ng\u01b0\u1eddi c\u00f3 t\u00ednh v\u1ecb k\u1ec9 v\u00ec v\u1eady h\u1ecd s\u1ebd h\u00e0nh \u0111\u1ed9ng theo h\u01b0\u1edbng c\u00f3 l\u1ee3i nh\u1ea5t cho h\u1ecd. Trong th\u1ef1c t\u1ebf th\u00ec ngo\u00e0i quy\u1ebft \u0111\u1ecbnh mang t\u00ednh l\u00fd tr\u00ed con ng\u01b0\u1eddi c\u00f2n v\u1eadn h\u00e0nh theo c\u1ea3m x\u00fac n\u1eefa. V\u00ec v\u1eady t\u0103ng thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n ch\u01b0a ch\u1eafc \u0111\u00e3 khi\u1ebfn con ng\u01b0\u1eddi d\u1eebng l\u00e0m vi\u1ec7c khi h\u1ecd t\u1edbi m\u1ed9t m\u1ee9c thu nh\u1eadp n\u00e0o \u0111\u00f3.<\/p>\n

    Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p<\/strong> l\u00e0 \u0111\u00e1nh tr\u00ean l\u1ee3i nhu\u1eadn thu\u1ea7n c\u1ee7a doanh nghi\u1ec7p.<\/p>\n

    Thu\u1ebf thu nh\u1eadp DN = t\u1ef7 l\u1ec7 thu\u1ebf x ( Doanh thu – Chi ph\u00ed)<\/span><\/p>\n

    Ch\u00ednh ph\u1ee7 cho r\u1eb1ng khi gi\u1ea3m thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p th\u00ec doanh nh\u00e2n s\u1ebd c\u00f3 nhi\u1ec1u ti\u1ec1n h\u01a1n \u0111\u1ec3 t\u00e1i \u0111\u1ea7u t\u01b0 ho\u1eb7c h\u1ecd s\u1ebd d\u00e1m kh\u1edfi nghi\u1ec7p h\u01a1n sau khi \u0111\u1eb7t b\u00e0i to\u00e1n l\u1ed7 l\u00e3i l\u00ean b\u00e0n c\u00e2n. Nh\u1edd v\u1eady s\u1ebd c\u00f3 nhi\u1ec1u vi\u1ec7c l\u00e0m m\u1edbi \u0111\u01b0\u1ee3c t\u1ea1o ra, t\u0103ng thu nh\u1eadp cho ng\u01b0\u1eddi d\u00e2n.<\/p>\n

    Quan \u0111i\u1ec3m c\u1ee7a Trump khi \u1ee9ng c\u1eed t\u1ed5ng th\u1ed1ng l\u00e0 gi\u1ea3m thu\u1ebf thu nh\u1eadp DN c\u0169ng l\u00e0 nh\u1eb1m t\u0103ng s\u1ed1 vi\u1ec7c l\u00e0m nh\u01b0ng th\u1ef1c t\u1ebf s\u1ebd kh\u00f4ng nh\u01b0 v\u1eady.<\/p>\n

    \u1ede VN \u0111\u1ec3 gi\u1ea3m thu\u1ebf thu nh\u1eadp ph\u1ea3i n\u1ed9p h\u1ecd t\u00ecm c\u00e1ch t\u0103ng chi ph\u00ed h\u1ee3p l\u00fd. Doanh nghi\u1ec7p ph\u1ea3i b\u1ecf ti\u1ec1n ra mua h\u00f3a \u0111\u01a1n, nu\u00f4i m\u1ed9t b\u1ed9 m\u00e1y c\u1ed3ng k\u1ec3nh \u0111\u1ec3 h\u1ee3p th\u1ee9c h\u00f3a c\u00e1c kho\u1ea3n chi ph\u00ed h\u1ee3p l\u00fd \u0111\u00f3.\u00a0T\u1ef7 l\u1ec7 thu\u1ebf c\u00e0ng cao th\u00ec DN c\u00e0ng c\u1ed1 g\u1eafng \u0111\u1ec3 gi\u1ea3m l\u1ee3i nhu\u1eadn thu\u1ea7n b\u1eb1ng c\u00e1ch t\u0103ng chi ph\u00ed. Ch\u00ednh v\u00ec v\u1eady trong h\u1ec7 th\u1ed1ng kinh t\u1ebf ph\u1ee9c t\u1ea1p c\u1ee7a VN c\u00f3 nh\u1eefng giao d\u1ecbch \u1ea3o th\u1ef1c t\u1ebf kh\u00f4ng x\u1ea3y ra nh\u01b0ng v\u1eabn \u0111\u01b0\u1ee3c ghi nh\u1eadn.<\/p>\n

    Gi\u1ea3m thu\u1ebf thu nh\u1eadp DN c\u00f3 th\u1ec3 c\u00f3 \u01b0u \u0111i\u1ec3m l\u00e0 DN s\u1ebd gi\u1ea3m m\u1ee9c \u0111\u1ed9… tr\u1ed1n thu\u1ebf c\u1ee7a h\u1ecd, DN kh\u00f4ng ph\u1ea3i m\u1ea5t kh\u00f4ng chi ph\u00ed \u0111\u1ec3 h\u1ee3p th\u1ee9c h\u00f3a chi ph\u00ed, t\u1ed5ng thu\u1ebf thu \u0111\u01b0\u1ee3c c\u00f3 th\u1ec3 kh\u00f4ng gi\u1ea3m v\u00ec DN \u0111\u1ec3 ph\u1ea7n l\u1ee3i nhu\u1eadn ch\u1ecbu thu\u1ebf c\u1ee7a m\u00ecnh cao h\u01a1n.<\/p>\n

    Thu\u1ebf thu nh\u1eadp DN kh\u00f4ng \u1ea3nh h\u01b0\u1edfng nhi\u1ec1u t\u1edbi quy\u1ebft \u0111\u1ecbnh kh\u1edfi nghi\u1ec7p hay m\u1edf r\u1ed9ng \u0111\u1ea7u t\u01b0 c\u1ee7a DN tr\u1eeb khi \u0111\u00f3 l\u00e0 DN FDI, DN l\u1edbn c\u00f3 ki\u1ec3m to\u00e1n ch\u1eb7t ch\u1ebd…C\u00e1c DN v\u1eeba, nh\u1ecf v\u00e0 si\u00eau nh\u1ecf c\u00f3 con b\u00e0i t\u0103ng chi ph\u00ed v\u00ec v\u1eady t\u1ef7 l\u1ec7 thu\u1ebf t\u0103ng t\u1eeb 20% l\u00ean 25% c\u0169ng kh\u00f4ng \u1ea3nh h\u01b0\u1edfng t\u1edbi quy\u1ebft \u0111\u1ecbnh c\u1ee7a h\u1ecd. Ng\u01b0\u1ee3c l\u1ea1i n\u1ebfu t\u1ef7 l\u1ec7 thu\u1ebf t\u1eeb 20% gi\u1ea3m xu\u1ed1ng 18% c\u0169ng v\u1eady.<\/p>\n

    Th\u1ef1c t\u1ebf cho d\u00f9 thu\u1ebf thu nh\u1eadp hay thu\u1ebf ti\u00eau d\u00f9ng th\u00ec c\u1ee9 t\u0103ng l\u00e0 ng\u01b0\u1eddi ta kh\u00f4ng th\u00edch r\u1ed3i. Ng\u01b0\u1eddi gi\u00e0u k\u00eau khi ch\u00ednh ph\u1ee7 t\u0103ng thu\u1ebf thu nh\u1eadp v\u00ec h\u1ecd ch\u1ecbu nhi\u1ec1u nh\u1ea5t, h\u1ecd \u00edt k\u00eau khi t\u0103ng thu\u1ebf ti\u00eau d\u00f9ng v\u00ec c\u1ea3 l\u00e0ng ph\u1ea3i ch\u1ecbu, h\u1ecd c\u0169ng ch\u1ec9 ph\u1ea3i ch\u1ecbu khi ti\u00eau d\u00f9ng m\u00e0 th\u00f4i.<\/p>\n

    Ng\u01b0\u1eddi ngh\u00e8o k\u00eau khi ch\u00ednh ph\u1ee7 t\u0103ng thu\u1ebf ti\u00eau d\u00f9ng v\u00ec h\u1ecd s\u1ebd ph\u1ea3i tr\u1ea3 gi\u1ed1ng nh\u01b0 ng\u01b0\u1eddi gi\u00e0u ph\u1ea3i tr\u1ea3. H\u1ecd \u00edt k\u00eau khi t\u0103ng thu\u1ebf thu nh\u1eadp v\u00ec thu nh\u1eadp c\u1ee7a h\u1ecd c\u00f2n l\u00e2u m\u1edbi t\u1edbi m\u1ee9c \u0111\u00f3ng thu\u1ebf. T\u0103ng thu\u1ebf thu nh\u1eadp DN c\u0169ng kh\u00f4ng \u1ea3nh h\u01b0\u1edfng g\u00ec t\u1edbi h\u1ecd.<\/p>\n

    Ch\u00ednh ph\u1ee7 \u0111\u1ee9ng \u1edf th\u1ebf kh\u00f3. Khi t\u0103ng thu\u1ebf thu nh\u1eadp h\u1ecd v\u1ea5p ph\u1ea3i s\u1ef1 ph\u1ea3n \u0111\u1ed1i c\u1ee7a DN m\u00e0 \u0111\u1ea1i di\u1ec7n l\u00e0 VCCI. Khi t\u0103ng thu\u1ebf ti\u00eau d\u00f9ng th\u00ec h\u1ecd v\u1ea5p ph\u1ea3i s\u1ef1 ph\u1ea3n \u0111\u1ed1i c\u1ee7a \u0111a s\u1ed1 ng\u01b0\u1eddi d\u00e2n v\u00ec d\u00e2n ta c\u00f2n ngh\u00e8o. DN c\u0169ng c\u00f3 th\u1ec3 ph\u1ea3n \u0111\u1ed1i v\u00ec l\u01b0\u1ee3ng ti\u00eau d\u00f9ng \u00edt \u0111i s\u1ebd \u1ea3nh h\u01b0\u1edfng t\u1edbi doanh thu c\u1ee7a h\u1ecd. Gi\u1eefa hai s\u1ef1 l\u1ef1a ch\u1ecdn c\u00f3 v\u1ebb nh\u01b0 t\u0103ng thu\u1ebf thu nh\u1eadp DN s\u1ebd d\u1ec5 \u0111\u01b0\u1ee3c s\u1ef1 ch\u1ea5p thu\u1eadn h\u01a1n nhi\u1ec1u so v\u1edbi t\u0103ng thu\u1ebf ti\u00eau d\u00f9ng.<\/p>\n

    N\u1ebfu ch\u00ednh ph\u1ee7 \u0111\u01b0\u1ee3c quy\u1ebft m\u00e0 kh\u00f4ng quan t\u00e2m nhi\u1ec1u t\u1edbi d\u01b0 lu\u1eadn th\u00ec h\u1ecd th\u00edch thu thu\u1ebf ti\u00eau d\u00f9ng v\u00ec :<\/p>\n

      \n
    • Thu\u1ebf VAT, thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t l\u00e0 c\u00e1c lo\u1ea1i thu\u1ebf r\u1ea5t d\u1ec5 th\u1ed1ng k\u00ea. B\u00ean b\u00e1n l\u00e0 Doanh nghi\u1ec7p c\u00f3 h\u1ec7 th\u1ed1ng k\u00ea khai thu\u1ebf theo ti\u00eau chu\u1ea9n nh\u00e0 n\u01b0\u1edbc, ch\u1ecbu tr\u00e1ch nhi\u1ec7m thu h\u1ed9 thu\u1ebf n\u00e0y.<\/li>\n
    • Thu\u1ebf ti\u00eau d\u00f9ng \u0111i\u1ec1u ch\u1ec9nh h\u00e0nh vi c\u1ee7a ng\u01b0\u1eddi d\u00e2n theo h\u01b0\u1edbng ti\u1ebft ki\u1ec7m ph\u1ee5c v\u1ee5 cho \u0111\u1ea7u t\u01b0 thay v\u00ec chi ti\u00eau v\u00f4 t\u1ed9i v\u1ea1.<\/li>\n
    • Thu\u1ebf thu nh\u1eadp c\u1ef1c kh\u00f3 th\u1ed1ng k\u00ea \u0111\u1ed1i v\u1edbi thu nh\u1eadp c\u00e1 nh\u00e2n, nh\u1eefng ng\u01b0\u1eddi kh\u00f4ng h\u1ec1 c\u00f3 chuy\u00ean m\u00f4n v\u00e0 c\u00f3 v\u00f4 s\u1ed1 c\u00e1ch kh\u00e1c nhau \u0111\u1ec3 l\u00e1ch thu\u1ebf.<\/li>\n
    • Thu\u1ebf thu nh\u1eadp l\u00e0m gi\u1ea3m \u0111\u1ed9ng l\u1ef1c ki\u1ebfm ti\u1ec1n c\u1ee7a DN v\u00e0 ng\u01b0\u1eddi d\u00e2n.<\/li>\n<\/ul>\n
      \n

      S\u00e1ch: Donald Trump \u2013 \u0110\u00e3 \u0111\u1ebfn l\u00fac ph\u1ea3i c\u1ee9ng r\u1eafn (P3: Ch\u00ednh s\u00e1ch thu\u1ebf )<\/a><\/p>\n<\/blockquote>\n