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    "slug": "de-xuat-ca-nhan-kinh-doanh-nop-thue-thu-nhap-17-tren-lai",
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    "title": {
        "rendered": "\u0110\u1ec1 xu\u1ea5t c\u00e1 nh\u00e2n kinh doanh n\u1ed9p thu\u1ebf thu nh\u1eadp 17% tr\u00ean l\u00e3i"
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        "rendered": "<div>\n<ul data-campaign=\"Header\">\n<li><a data-medium=\"Menu-KinhDoanh\" href=\"http:\/\/vnexpress.net\/kinh-doanh\" title=\"Kinh doanh\">Kinh doanh<\/a><\/li>\n<li><a data-medium=\"Menu-ViMo\" href=\"http:\/\/vnexpress.net\/kinh-doanh\/vi-mo\" title=\"V\u0129 m\u00f4\">V\u0129 m\u00f4<\/a><\/li>\n<p>\t<span id=\"parentCateDetail\" data-cate=\"1003184\"><\/span> <span id=\"site-sub-id\" data-cate=\"1003184\"><\/span> <\/ul>\n<p><span>Th\u1ee9 s\u00e1u, 5\/9\/2025, 20:03 (GMT+7)<\/span> <\/p>\n<\/div>\n<p>B\u1ed9 T\u00e0i ch\u00ednh \u0111\u1ec1 xu\u1ea5t c\u00e1 nh\u00e2n kinh doanh n\u1ed9p thu\u1ebf thu nh\u1eadp x\u00e1c \u0111\u1ecbnh tr\u00ean ch\u00eanh l\u1ec7ch doanh thu v\u00e0 chi ph\u00ed, v\u1edbi m\u1ee9c thu\u1ebf su\u1ea5t 17%.<\/p>\n<p>Hi\u1ec7n, c\u00e1 nh\u00e2n kinh doanh c\u00f3 doanh thu tr\u00ean 100 tri\u1ec7u \u0111\u1ed3ng m\u1ed7i n\u0103m ph\u1ea3i n\u1ed9p thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n theo t\u1ef7 l\u1ec7 tr\u00ean doanh thu. Doanh thu l\u00e0 to\u00e0n b\u1ed9 ti\u1ec1n b\u00e1n h\u00e0ng, gia c\u00f4ng, hoa h\u1ed3ng, cung \u1ee9ng d\u1ecbch v\u1ee5 ph\u00e1t sinh trong k\u1ef3 t\u00ednh thu\u1ebf. Tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c doanh thu, c\u01a1 quan thu\u1ebf s\u1ebd \u1ea5n \u0111\u1ecbnh theo quy \u0111\u1ecbnh.<\/p>\n<p>Tuy nhi\u00ean, t\u1eeb ng\u00e0y 1\/1\/2026, theo ch\u1ee7 tr\u01b0\u01a1ng b\u1ecf h\u00ecnh th\u1ee9c thu\u1ebf kho\u00e1n, B\u1ed9 T\u00e0i ch\u00ednh \u0111\u1ec1 xu\u1ea5t b\u1ed5 sung c\u00e1ch t\u00ednh thu\u1ebf d\u1ef1a tr\u00ean thu nh\u1eadp thay v\u00ec doanh thu. Theo \u0111\u00f3, c\u00e1 nh\u00e2n c\u01b0 tr\u00fa c\u00f3 doanh thu n\u0103m tr\u00ean m\u1ee9c quy \u0111\u1ecbnh c\u1ee7a Ch\u00ednh ph\u1ee7 c\u00f3 m\u1ee9c thu\u1ebf ph\u1ea3i n\u1ed9p \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng thu nh\u1eadp t\u00ednh thu\u1ebf nh\u00e2n v\u1edbi t\u1ef7 l\u1ec7 17%.<\/p>\n<p>Thu nh\u1eadp t\u00ednh thu\u1ebf \u0111\u01b0\u1ee3c hi\u1ec3u l\u00e0 doanh thu b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 tr\u1eeb \u0111i chi ph\u00ed li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh trong k\u1ef3. C\u00e1ch t\u00ednh n\u00e0y t\u01b0\u01a1ng t\u1ef1 quy \u0111\u1ecbnh trong Lu\u1eadt thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p, \u0111ang \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t 17% cho doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba c\u00f3 doanh thu t\u1eeb tr\u00ean 3-50 t\u1ef7 \u0111\u1ed3ng m\u1ed7i n\u0103m.<\/p>\n<p>Tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n kinh doanh c\u00f3 doanh thu n\u0103m d\u01b0\u1edbi ng\u01b0\u1ee1ng ph\u1ea3i n\u1ed9p thu\u1ebf, ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf theo t\u1ef7 l\u1ec7 tr\u00ean doanh thu nh\u01b0 hi\u1ec7n h\u00e0nh v\u1eabn \u0111\u01b0\u1ee3c gi\u1eef nguy\u00ean.<\/p>\n<p>C\u1ea3 n\u01b0\u1edbc hi\u1ec7n c\u00f3 kho\u1ea3ng 5,2 tri\u1ec7u h\u1ed9 kinh doanh, g\u00f3p h\u01a1n 24% v\u00e0o GDP v\u00e0 \u0111\u01b0\u1ee3c \u0111\u00e1nh gi\u00e1 l\u00e0 &#8220;x\u01b0\u01a1ng s\u1ed1ng&#8221; trong nhi\u1ec1u ng\u00e0nh, l\u0129nh v\u1ef1c, t\u1eeb c\u00f4ng-n\u00f4ng nghi\u1ec7p \u0111\u1ebfn th\u01b0\u01a1ng m\u1ea1i, d\u1ecbch v\u1ee5. N\u0103m ngo\u00e1i, s\u1ed1 thu t\u1eeb h\u1ed9, c\u00e1 nh\u00e2n kinh doanh \u0111\u1ea1t 25.953 t\u1ef7 \u0111\u1ed3ng, b\u1eb1ng 120% so v\u1edbi n\u0103m 2023.<\/p>\n<p>Ngo\u00e0i c\u00e1ch t\u00ednh, B\u1ed9 T\u00e0i ch\u00ednh c\u0169ng \u0111\u1ec1 xu\u1ea5t \u00e1p thu\u1ebf su\u1ea5t 5% v\u1edbi m\u1ed9t s\u1ed1 kho\u1ea3n thu nh\u1eadp t\u1eeb cung c\u1ea5p s\u1ea3n ph\u1ea9m, d\u1ecbch v\u1ee5 n\u1ed9i dung th\u00f4ng tin s\u1ed1 v\u1ec1 gi\u1ea3i tr\u00ed, tr\u00f2 ch\u01a1i \u0111i\u1ec7n t\u1eed, phim s\u1ed1, \u1ea3nh s\u1ed1, nh\u1ea1c s\u1ed1, qu\u1ea3ng c\u00e1o s\u1ed1.<\/p>\n<p>Theo Lu\u1eadt s\u1ed1 71\/2014, kho\u1ea3n thu nh\u1eadp n\u00e0y c\u1ee7a c\u00e1 nh\u00e2n \u0111ang ch\u1ecbu m\u1ee9c t\u00ednh 1% nh\u01b0 m\u1ed9t s\u1ed1 kho\u1ea3n thu nh\u1eadp kh\u00e1c. Tuy nhi\u00ean, theo nh\u00e0 \u0111i\u1ec1u h\u00e0nh, \u0111\u00e2y l\u00e0 nh\u1eefng kho\u1ea3n thu nh\u1eadp c\u00f3 t\u00ednh ch\u1ea5t \u0111\u1eb7c th\u00f9. Do \u0111\u00f3, Lu\u1eadt c\u1ea7n quy \u0111\u1ecbnh m\u1ee9c thu\u1ebf su\u1ea5t ph\u00f9 h\u1ee3p \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o b\u00ecnh \u0111\u1eb3ng, th\u1ed1ng nh\u1ea5t, \u0111\u1ed3ng th\u1eddi ph\u00e1t huy \u0111\u01b0\u1ee3c vai tr\u00f2 \u0111i\u1ec1u ti\u1ebft, ph\u00e2n ph\u1ed1i l\u1ea1i c\u1ee7a ch\u00ednh s\u00e1ch.<\/p>\n<p><strong>Ph\u01b0\u01a1ng Dung<\/strong><\/p>\n<p><span id=\"article-end\"><\/span>     <\/p>",
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