{"id":6243558,"date":"2021-10-18T01:47:23","date_gmt":"2021-10-18T01:47:23","guid":{"rendered":"https:\/\/yp.vn\/?p=6243558"},"modified":"2021-10-19T10:39:54","modified_gmt":"2021-10-19T03:39:54","slug":"chinh-sach-thue-don-bay-vuc-day-doanh-nghiep","status":"publish","type":"post","link":"https:\/\/yp.vn\/chinh-sach-thue-don-bay-vuc-day-doanh-nghiep\/","title":{"rendered":"Ch\u00ednh s\u00e1ch thu\u1ebf – \u0111\u00f2n b\u1ea9y v\u1ef1c d\u1eady doanh nghi\u1ec7p"},"content":{"rendered":"

Trong b\u1ed1i c\u1ea3nh d\u1ecbch Covid-19 di\u1ec5n bi\u1ebfn ph\u1ee9c t\u1ea1p, Qu\u1ed1c h\u1ed9i v\u00e0 Ch\u00ednh ph\u1ee7 \u0111\u00e3 li\u00ean ti\u1ebfp c\u00f3 nhi\u1ec1u ch\u00ednh s\u00e1ch thu\u1ebf h\u1ed7 tr\u1ee3 DN c\u00f3 th\u00eam ngu\u1ed3n l\u1ef1c t\u00e0i ch\u00ednh gi\u00fap t\u0103ng s\u1ee9c ch\u1ed1ng ch\u1ecbu v\u00e0 v\u01b0\u1ee3t qua kh\u00f3 kh\u0103n tr\u01b0\u1edbc c\u00e1c nguy c\u01a1 \u0111\u1ee9t g\u00e3y chu\u1ed7i cung \u1ee9ng, b\u1ea5t \u1ed5n ho\u1eb7c gi\u1ea3m s\u00fat s\u1ee9c mua th\u1ecb tr\u01b0\u1eddng.<\/p>\n

1. C\u1eaft gi\u1ea3m, gi\u00e3n, mi\u1ec5n h\u00e0ng tr\u0103m t\u1ef7 \u0111\u1ed3ng ti\u1ec1n thu\u1ebf<\/strong><\/div>\n
<\/div>\n
\n

C\u1ee5 th\u1ec3, c\u1eaft gi\u1ea3m 30% thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p (TNDN) cho c\u00e1c DN ch\u1ee7 y\u1ebfu thu\u1ed9c quy m\u00f4 v\u1eeba v\u00e0 nh\u1ecf, c\u00f3 doanh s\u1ed1 d\u01b0\u1edbi 200 t\u1ef7 \u0111\u1ed3ng\/n\u0103m; k\u00e9o d\u00e0i th\u1eddi gian mi\u1ec5n thu\u1ebf s\u1eed d\u1ee5ng \u0111\u1ea5t n\u00f4ng nghi\u1ec7p t\u1eeb 1\/1\/2021 t\u1edbi n\u0103m 2025 (mi\u1ec5n kho\u1ea3ng 7.500 t\u1ef7 \u0111\u1ed3ng\/n\u0103m); mi\u1ec5n thu\u1ebf nh\u1eadp cho c\u00e1c m\u1eb7t h\u00e0ng ph\u1ee5c v\u1ee5 ph\u00f2ng, ch\u1ed1ng d\u1ecbch Covid-19 theo Quy\u1ebft \u0111\u1ecbnh s\u1ed1 155 v\u00e0 1921\/Q\u0110-BTC c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh; gi\u1ea3m thu\u1ebf b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng \u0111\u1ed1i v\u1edbi nhi\u00ean li\u1ec7u bay trong n\u0103m 2021 h\u1ed7 tr\u1ee3 ng\u00e0nh h\u00e0ng kh\u00f4ng (s\u1ed1 ti\u1ec1n \u01b0\u1edbc t\u00ednh gi\u1ea3m kho\u1ea3ng 900 t\u1ef7 \u0111\u1ed3ng); cho ph\u00e9p kh\u1ea5u tr\u1eeb c\u00e1c kho\u1ea3n chi \u1ee7ng h\u1ed9, t\u00e0i tr\u1ee3 cho c\u00e1c ho\u1ea1t \u0111\u1ed9ng ph\u00f2ng, ch\u1ed1ng d\u1ecbch Covid-19 c\u1ee7a DN, t\u1ed5 ch\u1ee9c khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf thu nh\u1eadp DN (\u01b0\u1edbc t\u00ednh s\u1ed1 ti\u1ec1n thu\u1ebf DN \u0111\u01b0\u1ee3c gi\u1ea3m ngh\u0129a v\u1ee5 kho\u1ea3ng 170 t\u1ef7 \u0111\u1ed3ng\/n\u0103m)\u2026\"\u0110a<\/p>\n

\u0110\u1eb7c bi\u1ec7t, trong 2 n\u0103m 2020 v\u00e0 2021, Ch\u00ednh ph\u1ee7 \u0111\u00e3 th\u1ef1c thi ch\u00ednh s\u00e1ch gi\u00e3n, ho\u00e3n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (GTGT), thu\u1ebf TNDN, ti\u1ec1n thu\u00ea \u0111\u1ea5t, th\u00f4ng qua Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 41\/2020\/N\u0110-CP v\u1ec1 gia h\u1ea1n th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf GTGT, thu\u1ebf TNDN, thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n v\u00e0 ti\u1ec1n thu\u00ea \u0111\u1ea5t trong n\u0103m 2020; Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 109\/2020\/N\u0110-CP v\u1ec1 gia h\u1ea1n thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t \u0111\u1ed1i v\u1edbi xe \u00f4 t\u00f4 s\u1ea3n xu\u1ea5t, l\u1eafp r\u00e1p trong n\u01b0\u1edbc. Ngh\u1ecb \u0111\u1ecbnh 52\/2021\/N\u0110-CP v\u1ec1 gia h\u1ea1n th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng, thu\u1ebf TNDN, thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n v\u00e0 ti\u1ec1n thu\u00ea \u0111\u1ea5t trong n\u0103m 2021. \u0110\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng l\u00e0 c\u00e1c DN, t\u1ed5 ch\u1ee9c, h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t trong h\u01a1n 50 l\u0129nh v\u1ef1c c\u1ee5 th\u1ec3 c\u1ea3 trong n\u00f4ng nghi\u1ec7p, l\u00e2m nghi\u1ec7p v\u00e0 th\u1ee7y s\u1ea3n, c\u00f4ng nghi\u1ec7p – x\u00e2y d\u1ef1ng v\u00e0 d\u1ecbch v\u1ee5; c\u0169ng nh\u01b0 c\u00e1c DN nh\u1ecf v\u00e0 si\u00eau nh\u1ecf; c\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng, chi nh\u00e1nh ng\u00e2n h\u00e0ng n\u01b0\u1edbc ngo\u00e0i th\u1ef1c hi\u1ec7n c\u00e1c gi\u1ea3i ph\u00e1p h\u1ed7 tr\u1ee3 kh\u00e1ch h\u00e0ng l\u00e0 DN, t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n ch\u1ecbu \u1ea3nh h\u01b0\u1edfng do d\u1ecbch Covid-19 theo quy \u0111\u1ecbnh c\u1ee7a NHNN Vi\u1ec7t Nam. Th\u1eddi gian \u0111\u01b0\u1ee3c gia h\u1ea1n t\u1eeb 3 – 6 th\u00e1ng v\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf th\u1ef1c hi\u1ec7n n\u1ed9p ch\u1eadm nh\u1ea5t v\u00e0o cu\u1ed1i n\u0103m 2021… T\u1ed5ng s\u1ed1 ti\u1ec1n d\u1ef1 ki\u1ebfn \u0111\u01b0\u1ee3c ho\u00e3n, gi\u00e3n n\u1ed9p thu\u1ebf \u01b0\u1edbc t\u00ednh kho\u1ea3ng 115.000 t\u1ef7 \u0111\u1ed3ng. T\u00ednh \u0111\u1ebfn h\u1ebft th\u00e1ng 9\/2021, s\u1ed1 ti\u1ec1n h\u1ed7 tr\u1ee3 v\u00e0 gia h\u1ea1n cho ng\u01b0\u1eddi d\u00e2n v\u00e0 DN l\u00e0 78.000 t\u1ef7 \u0111\u1ed3ng.2. N\u00e2ng cao s\u1ee9c ch\u1ed1ng ch\u1ecbu c\u1ee7a doanh nghi\u1ec7p<\/strong><\/p>\n

M\u1edbi \u0111\u00e2y, \u1ee6y ban Th\u01b0\u1eddng v\u1ee5 Qu\u1ed1c h\u1ed9i \u0111\u00e3 th\u00f4ng qua Ngh\u1ecb quy\u1ebft ban h\u00e0nh m\u1ed9t s\u1ed1 gi\u1ea3i ph\u00e1p nh\u1eb1m h\u1ed7 tr\u1ee3 DN, ng\u01b0\u1eddi d\u00e2n ch\u1ecbu t\u00e1c \u0111\u1ed9ng c\u1ee7a d\u1ecbch Covid-19, v\u1edbi 4 nh\u00f3m n\u1ed9i dung quan tr\u1ecdng: Th\u1ee9 nh\u1ea5t, gi\u1ea3m 30% s\u1ed1 thu\u1ebf TNDN ph\u1ea3i n\u1ed9p c\u1ee7a n\u0103m 2021 \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf thu nh\u1eadp DN theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt Thu\u1ebf TNDN c\u00f3 t\u1ed5ng doanh thu n\u0103m 2021 kh\u00f4ng qu\u00e1 200 t\u1ef7 \u0111\u1ed3ng v\u00e0 t\u1ed5ng doanh thu n\u0103m 2021 gi\u1ea3m so v\u1edbi t\u1ed5ng doanh thu n\u0103m 2020. D\u1ef1 ki\u1ebfn s\u1ed1 gi\u1ea3m thu NSNN theo \u0111\u1ec1 xu\u1ea5t n\u00e0y l\u00e0 kho\u1ea3ng 2.200 t\u1ef7 \u0111\u1ed3ng. Th\u1ee9 hai, mi\u1ec5n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n, thu\u1ebf GTGT v\u00e0 c\u00e1c lo\u1ea1i thu\u1ebf kh\u00e1c ph\u1ea3i n\u1ed9p ph\u00e1t sinh t\u1eeb ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh c\u1ee7a c\u00e1c th\u00e1ng trong qu\u00fd III v\u00e0 qu\u00fd IV n\u0103m 2021 \u0111\u1ed1i v\u1edbi h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh trong m\u1ecdi ng\u00e0nh ngh\u1ec1, \u0111\u1ecba b\u00e0n, c\u00e1c h\u00ecnh th\u1ee9c, ph\u01b0\u01a1ng ph\u00e1p khai thu\u1ebf, n\u1ed9p thu\u1ebf. D\u1ef1 ki\u1ebfn s\u1ed1 gi\u1ea3m thu NSNN theo ph\u01b0\u01a1ng \u00e1n n\u00e0y l\u00e0 kho\u1ea3ng 8.800 t\u1ef7 \u0111\u1ed3ng.<\/p>\n

Th\u1ee9 ba, gi\u1ea3m thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng k\u1ec3 t\u1eeb ng\u00e0y 1\/10 – 31\/12\/2021 \u0111\u1ed1i v\u1edbi DN, t\u1ed5 ch\u1ee9c ho\u1ea1t \u0111\u1ed9ng kinh doanh trong c\u00e1c l\u0129nh v\u1ef1c v\u1eadn t\u1ea3i (v\u1eadn t\u1ea3i \u0111\u01b0\u1eddng s\u1eaft, v\u1eadn t\u1ea3i \u0111\u01b0\u1eddng th\u1ee7y, v\u1eadn t\u1ea3i h\u00e0ng kh\u00f4ng, v\u1eadn t\u1ea3i \u0111\u01b0\u1eddng b\u1ed9 kh\u00e1c); d\u1ecbch v\u1ee5 l\u01b0u tr\u00fa; d\u1ecbch v\u1ee5 \u0103n u\u1ed1ng; ho\u1ea1t \u0111\u1ed9ng xu\u1ea5t b\u1ea3n; ho\u1ea1t \u0111\u1ed9ng \u0111i\u1ec7n \u1ea3nh, s\u1ea3n xu\u1ea5t ch\u01b0\u01a1ng tr\u00ecnh truy\u1ec1n h\u00ecnh, ghi \u00e2m v\u00e0 xu\u1ea5t b\u1ea3n \u00e2m nh\u1ea1c; ho\u1ea1t \u0111\u1ed9ng c\u1ee7a c\u00e1c \u0111\u1ea1i l\u00fd du l\u1ecbch, kinh doanh tour du l\u1ecbch v\u00e0 c\u00e1c d\u1ecbch v\u1ee5 h\u1ed7 tr\u1ee3, li\u00ean quan \u0111\u1ebfn qu\u1ea3ng b\u00e1 v\u00e0 t\u1ed5 ch\u1ee9c tour du l\u1ecbch; ho\u1ea1t \u0111\u1ed9ng s\u00e1ng t\u00e1c, ngh\u1ec7 thu\u1eadt v\u00e0 gi\u1ea3i tr\u00ed; ho\u1ea1t \u0111\u1ed9ng c\u1ee7a th\u01b0 vi\u1ec7n, l\u01b0u tr\u1eef, b\u1ea3o t\u00e0ng v\u00e0 c\u00e1c ho\u1ea1t \u0111\u1ed9ng v\u0103n h\u00f3a kh\u00e1c; ho\u1ea1t \u0111\u1ed9ng th\u1ec3 thao, vui ch\u01a1i v\u00e0 gi\u1ea3i tr\u00ed. C\u1ee5 th\u1ec3, DN, t\u1ed5 ch\u1ee9c c\u00f3 ho\u1ea1t \u0111\u1ed9ng kinh doanh trong c\u00e1c l\u0129nh v\u1ef1c n\u00e0y th\u1ef1c hi\u1ec7n n\u1ed9p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb \u0111\u01b0\u1ee3c gi\u1ea3m 30% m\u1ee9c thu\u1ebf su\u1ea5t thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng; DN, t\u1ed5 ch\u1ee9c n\u00e0o th\u1ef1c hi\u1ec7n n\u1ed9p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo ph\u01b0\u01a1ng ph\u00e1p t\u1ef7 l\u1ec7 ph\u1ea7n tr\u0103m (%) tr\u00ean doanh thu \u0111\u01b0\u1ee3c gi\u1ea3m 30% m\u1ee9c t\u1ef7 l\u1ec7 % \u0111\u1ec3 t\u00ednh thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng. D\u1ef1 ki\u1ebfn s\u1ed1 gi\u1ea3m thu NSNN theo ph\u01b0\u01a1ng \u00e1n n\u00e0y l\u00e0 kho\u1ea3ng 5.000 t\u1ef7 \u0111\u1ed3ng. Th\u1ee9 t\u01b0, mi\u1ec5n ti\u1ec1n ch\u1eadm n\u1ed9p thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, ti\u1ec1n ch\u1eadm n\u1ed9p ti\u1ec1n thu\u00ea \u0111\u1ea5t ph\u00e1t sinh trong n\u0103m 2020 v\u00e0 n\u0103m 2021 \u0111\u1ed1i v\u1edbi DN, t\u1ed5 ch\u1ee9c (bao g\u1ed3m c\u1ea3 \u0111\u01a1n v\u1ecb ph\u1ee5 thu\u1ed9c, \u0111\u1ecba \u0111i\u1ec3m kinh doanh) ph\u00e1t sinh l\u1ed7 trong n\u0103m 2020, kh\u00f4ng \u00e1p d\u1ee5ng v\u1edbi c\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u00e3 n\u1ed9p ti\u1ec1n ch\u1eadm n\u1ed9p. D\u1ef1 ki\u1ebfn s\u1ed1 gi\u1ea3m thu NSNN theo ph\u01b0\u01a1ng \u00e1n n\u00e0y l\u00e0 5.300 t\u1ef7 \u0111\u1ed3ng.<\/p>\n

\"Ch\u1ec9<\/p>\n

Theo B\u1ed9 T\u00e0i ch\u00ednh, t\u00ednh chung vi\u1ec7c th\u1ef1c hi\u1ec7n 4 n\u1ed9i dung n\u00eau tr\u00ean c\u00f3 th\u1ec3 l\u00e0m gi\u1ea3m thu ng\u00e2n s\u00e1ch kho\u1ea3ng 21.300 t\u1ef7 \u0111\u1ed3ng. T\u1ed5ng s\u1ed1 ti\u1ec1n thu\u1ebf, ph\u00ed, l\u1ec7 ph\u00ed, ti\u1ec1n thu\u00ea \u0111\u1ea5t s\u1ebd h\u1ed7 tr\u1ee3 cho DN, ng\u01b0\u1eddi d\u00e2n n\u0103m 2021 l\u00e0 kho\u1ea3ng 140.000 t\u1ef7 \u0111\u1ed3ng; Trong \u0111\u00f3, g\u00f3i gia h\u1ea1n, mi\u1ec5n, gi\u1ea3m thu\u1ebf, ph\u00ed, l\u1ec7 ph\u00ed, ti\u1ec1n thu\u00ea \u0111\u1ea5t \u0111\u00e3 ban h\u00e0nh kho\u1ea3ng 118.000 t\u1ef7 \u0111\u1ed3ng; g\u00f3i mi\u1ec5n gi\u1ea3m thu\u1ebf, mi\u1ec5n ti\u1ec1n ch\u1eadm n\u1ed9p theo c\u00e1c n\u1ed9i dung \u0111\u1ec1 xu\u1ea5t n\u00eau tr\u00ean l\u00e0 kho\u1ea3ng 21.300 t\u1ef7 \u0111\u1ed3ng.<\/p>\n<\/div>\n

<\/div>\n
Ngu\u1ed3n: kinhtedothi.vn<\/div>\n","protected":false},"excerpt":{"rendered":"

Trong b\u1ed1i c\u1ea3nh d\u1ecbch Covid-19 di\u1ec5n bi\u1ebfn ph\u1ee9c t\u1ea1p, Qu\u1ed1c h\u1ed9i v\u00e0 Ch\u00ednh ph\u1ee7 \u0111\u00e3 li\u00ean ti\u1ebfp c\u00f3 nhi\u1ec1u ch\u00ednh s\u00e1ch thu\u1ebf h\u1ed7 tr\u1ee3 DN c\u00f3 th\u00eam ngu\u1ed3n l\u1ef1c t\u00e0i ch\u00ednh gi\u00fap t\u0103ng s\u1ee9c ch\u1ed1ng ch\u1ecbu v\u00e0 v\u01b0\u1ee3t qua kh\u00f3 kh\u0103n tr\u01b0\u1edbc c\u00e1c nguy c\u01a1 \u0111\u1ee9t g\u00e3y chu\u1ed7i cung \u1ee9ng, b\u1ea5t \u1ed5n ho\u1eb7c gi\u1ea3m s\u00fat… Xem b\u00e0i vi\u1ebft<\/a><\/p>\n","protected":false},"author":8,"featured_media":6243559,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"ep_exclude_from_search":false,"footnotes":""},"categories":[2467],"tags":[],"class_list":["post-6243558","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tin-tuc"],"acf":[],"_links":{"self":[{"href":"https:\/\/yp.vn\/KmOMlj66m\/wp\/v2\/posts\/6243558","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/yp.vn\/KmOMlj66m\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/yp.vn\/KmOMlj66m\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/yp.vn\/KmOMlj66m\/wp\/v2\/users\/8"}],"replies":[{"embeddable":true,"href":"https:\/\/yp.vn\/KmOMlj66m\/wp\/v2\/comments?post=6243558"}],"version-history":[{"count":0,"href":"https:\/\/yp.vn\/KmOMlj66m\/wp\/v2\/posts\/6243558\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/yp.vn\/KmOMlj66m\/wp\/v2\/media\/6243559"}],"wp:attachment":[{"href":"https:\/\/yp.vn\/KmOMlj66m\/wp\/v2\/media?parent=6243558"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/yp.vn\/KmOMlj66m\/wp\/v2\/categories?post=6243558"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/yp.vn\/KmOMlj66m\/wp\/v2\/tags?post=6243558"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}