{"id":46701,"date":"2025-09-04T03:54:20","date_gmt":"2025-09-03T20:54:20","guid":{"rendered":"https:\/\/hbbgroup.net\/danh-thue-20-tren-lai-ban-lieu-chung-khoan-viet-co-mat-tinh-hap-dan\/"},"modified":"2025-09-04T03:54:20","modified_gmt":"2025-09-03T20:54:20","slug":"danh-thue-20-tren-lai-ban-lieu-chung-khoan-viet-co-mat-tinh-hap-dan","status":"publish","type":"post","link":"https:\/\/hbbgroup.net\/vi\/danh-thue-20-tren-lai-ban-lieu-chung-khoan-viet-co-mat-tinh-hap-dan\/","title":{"rendered":"\u0110\u00e1nh thu\u1ebf 20% tr\u00ean l\u00e3i b\u00e1n: Li\u1ec7u ch\u1ee9ng kho\u00e1n Vi\u1ec7t c\u00f3 m\u1ea5t t\u00ednh h\u1ea5p d\u1eabn?"},"content":{"rendered":"
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\u0110\u00e1nh thu\u1ebf 20% tr\u00ean l\u00e3i b\u00e1n: Li\u1ec7u ch\u1ee9ng kho\u00e1n Vi\u1ec7t c\u00f3 m\u1ea5t t\u00ednh h\u1ea5p d\u1eabn?<\/p>\n

N\u1ebfu t\u00ednh thu\u1ebf l\u1ee3i v\u1ed1n cho c\u1ed5 phi\u1ebfu theo ph\u01b0\u01a1ng ph\u00e1p m\u1edbi s\u1ebd t\u1ea1o th\u00eam nhi\u1ec1u kh\u00f3 kh\u0103n cho th\u1ecb tr\u01b0\u1eddng ch\u1ee9ng kho\u00e1n.<\/p>\n

Th\u1ecb tr\u01b0\u1eddng ch\u1ee9ng kho\u00e1n Vi\u1ec7t Nam \u0111ang \u0111\u1ee9ng tr\u01b0\u1edbc c\u01a1 h\u1ed9i l\u1edbn \u0111\u1ec3 \u0111\u01b0\u1ee3c n\u00e2ng h\u1ea1ng t\u1eeb th\u1ecb tr\u01b0\u1eddng c\u1eadn bi\u00ean l\u00ean th\u1ecb tr\u01b0\u1eddng m\u1edbi n\u1ed5i v\u00e0o th\u00e1ng 9 t\u1edbi. S\u1ef1 ki\u1ec7n n\u00e0y \u0111\u01b0\u1ee3c k\u1ef3 v\u1ecdng s\u1ebd t\u1ea1o ra m\u1ed9t c\u00fa h\u00edch m\u1ea1nh m\u1ebd, thu h\u00fat d\u00f2ng v\u1ed1n ngo\u1ea1i d\u1ed3i d\u00e0o, \u0111em l\u1ea1i s\u00f4i \u0111\u1ed9ng cho to\u00e0n b\u1ed9 th\u1ecb tr\u01b0\u1eddng.<\/p>\n

Nh\u01b0ng ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf l\u1ee3i v\u1ed1n theo n\u0103m v\u1edbi m\u1ee9c 20% m\u00e0 B\u1ed9 T\u00e0i ch\u00ednh \u0111ang \u0111\u1ec1 xu\u1ea5t c\u00f3 th\u1ec3 khi\u1ebfn th\u1ecb tr\u01b0\u1eddng ch\u1ee9ng kho\u00e1n<\/em> Vi\u1ec7t Nam m\u1ea5t \u0111i t\u00ednh h\u1ea5p d\u1eabn.<\/p>\n

\u0110\u1ea3o chi\u1ec1u<\/p>\n

B\u1ed9 T\u00e0i ch\u00ednh \u0111ang \u0111\u1ec1 xu\u1ea5t m\u1ed9t thay \u0111\u1ed5i quan tr\u1ecdng trong ch\u00ednh s\u00e1ch thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n (TNCN) \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n nh\u01b0\u1ee3ng ch\u1ee9ng kho\u00e1n.<\/p>\n

Theo \u0111\u00f3, thu\u1ebf TNCN s\u1ebd \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng thu nh\u1eadp t\u00ednh thu\u1ebf nh\u00e2n v\u1edbi thu\u1ebf su\u1ea5t 20%. \u0110i\u1ec3m m\u1ea5u ch\u1ed1t l\u00e0 thu nh\u1eadp t\u00ednh thu\u1ebf s\u1ebd \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng gi\u00e1 b\u00e1n tr\u1eeb gi\u00e1 mua v\u00e0 c\u00e1c kho\u1ea3n chi ph\u00ed h\u1ee3p l\u00fd li\u00ean quan \u0111\u1ebfn vi\u1ec7c t\u1ea1o ra thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng ch\u1ee9ng kho\u00e1n trong k\u1ef3 t\u00ednh thu\u1ebf theo n\u0103m.<\/p>\n

Hi\u1ec3u m\u1ed9t c\u00e1ch \u0111\u01a1n gi\u1ea3n, c\u00e1 nh\u00e2n chuy\u1ec3n nh\u01b0\u1ee3ng ch\u1ee9ng kho\u00e1n s\u1ebd ch\u1ecbu m\u1ee9c thu\u1ebf su\u1ea5t 20% tr\u00ean thu nh\u1eadp t\u00ednh thu\u1ebf ( 20% tr\u00ean ph\u1ea7n l\u00e3i). V\u1edbi chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n, s\u1ebd t\u00ednh thu\u1ebf 20% tr\u00ean thu nh\u1eadp t\u00ednh thu\u1ebf nh\u01b0ng t\u00ednh theo t\u1eebng l\u1ea7n…<\/p>\n

\u0110\u1ec1 xu\u1ea5t m\u1edbi v\u1ec1 vi\u1ec7c t\u00ednh thu\u1ebf TNCN tr\u00ean l\u1ee3i nhu\u1eadn chuy\u1ec3n nh\u01b0\u1ee3ng ch\u1ee9ng kho\u00e1n \u0111ang l\u00e0 t\u00e2m \u0111i\u1ec3m ch\u00fa \u00fd, \u0111\u1eb7c bi\u1ec7t khi so s\u00e1nh v\u1edbi ph\u01b0\u01a1ng ph\u00e1p hi\u1ec7n h\u00e0nh (0,1% tr\u00ean t\u1ed5ng gi\u00e1 tr\u1ecb giao d\u1ecbch).<\/p>\n

Theo \u00f4ng Phan L\u00ea Th\u00e0nh Long, Ch\u1ee7 t\u1ecbch AFA Group, tr\u01b0\u1edbc \u0111\u00e2y, v\u00e0o giai \u0111o\u1ea1n s\u01a1 khai c\u1ee7a th\u1ecb tr\u01b0\u1eddng ch\u1ee9ng kho\u00e1n Vi\u1ec7t Nam, lu\u1eadt thu\u1ebf TNCN kh\u00f4ng h\u1ec1 c\u00f3 quy \u0111\u1ecbnh n\u1ed9p 0,1% tr\u00ean gi\u00e1 tr\u1ecb giao d\u1ecbch m\u00e0 \u0111\u1ec1u t\u00ednh tr\u00ean ph\u1ea7n l\u00e3i. Tuy nhi\u00ean, vi\u1ec7c t\u00ednh thu\u1ebf tr\u00ean l\u00e3i g\u1eb7p ph\u1ea3i v\u1ea5n \u0111\u1ec1 l\u1edbn v\u1ec1 s\u1ef1 ph\u1ee9c t\u1ea1p trong k\u00ea khai v\u00e0 qu\u1ea3n l\u00fd.<\/p>\n

\u0110\u00f3 l\u00e0 l\u00fd do B\u1ed9 T\u00e0i ch\u00ednh \u0111\u00e3 tr\u00ecnh Ch\u00ednh ph\u1ee7 \u0111\u1ec3 s\u1eeda lu\u1eadt thu\u1ebf TNCN, v\u00e0 t\u1eeb \u0111\u00f3 sinh ra ph\u01b0\u01a1ng ph\u00e1p n\u1ed9p 0,1% tr\u00ean t\u1ed5ng gi\u00e1 tr\u1ecb giao d\u1ecbch b\u00e1n nh\u01b0 hi\u1ec7n h\u00e0nh. Khi giao d\u1ecbch b\u00e1n di\u1ec5n ra, c\u00f4ng ty ch\u1ee9ng kho\u00e1n ch\u1ec9 c\u1ea7n tr\u00edch 0,1% v\u00e0 n\u1ed9p, \u0111i\u1ec1u n\u00e0y \u0111\u01a1n gi\u1ea3n h\u01a1n r\u1ea5t nhi\u1ec1u.<\/p>\n

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\"\u00c1p<\/p>\n

\u00c1p thu\u1ebf m\u1edbi, nh\u00e0 \u0111\u1ea7u t\u01b0 s\u1ebd ph\u1ea3i t\u1ed1n nhi\u1ec1u chi ph\u00ed h\u01a1n khi giao d\u1ecbch tr\u00ean th\u1ecb tr\u01b0\u1eddng. \u1ea2nh: PM<\/p>\n<\/p><\/div>\n

Theo gi\u1edbi ph\u00e2n t\u00edch, so v\u1edbi vi\u1ec7c \u0111\u00e1nh thu\u1ebf 0,1% tr\u00ean t\u1ed5ng gi\u00e1 tr\u1ecb giao d\u1ecbch b\u00e1n k\u1ec3 c\u1ea3 khi nh\u00e0 \u0111\u1ea7u t\u01b0 l\u1ed7, vi\u1ec7c \u0111\u00e1nh thu\u1ebf tr\u00ean l\u1ee3i nhu\u1eadn th\u1ef1c t\u1ebf ph\u1ea3n \u00e1nh \u0111\u00fang h\u01a1n ngh\u0129a v\u1ee5 thu\u1ebf c\u1ee7a nh\u00e0 \u0111\u1ea7u t\u01b0 c\u0169ng nh\u01b0 s\u1ebd mang l\u1ea1i ngu\u1ed3n thu \u1ed5n \u0111\u1ecbnh v\u00e0 c\u00f4ng b\u1eb1ng h\u01a1n cho ng\u00e2n s\u00e1ch.<\/p>\n

Vi\u1ec7c \u0111\u1ec1 xu\u1ea5t thay \u0111\u1ed5i ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf l\u1ea7n n\u00e0y c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh c\u0169ng ph\u00f9 h\u1ee3p v\u1edbi ti\u00eau chu\u1ea9n qu\u1ed1c t\u1ebf. Khi b\u00e1n m\u1ed9t c\u1ed5 phi\u1ebfu c\u00f3 gi\u00e1 cao h\u01a1n so v\u1edbi gi\u00e1 mua ban \u0111\u1ea7u, \u0111\u01b0\u1ee3c xem nh\u01b0 l\u00e0 ph\u1ea7n l\u1ee3i v\u1ed1n. Vi\u1ec7c thu v\u1ec1 ph\u1ea7n l\u1ee3i v\u1ed1n c\u0169ng c\u00f3 ngh\u0129a l\u1ee3i nhu\u1eadn \u0111\u00e3 hi\u1ec7n th\u1ef1c h\u00f3a. L\u00fac n\u00e0y nh\u00e0 \u0111\u1ea7u t\u01b0 s\u1ebd ph\u1ea3i n\u1ed9p thu\u1ebf tr\u00ean c\u00e1c kho\u1ea3n l\u1ee3i nhu\u1eadn n\u00e0y.<\/p>\n

\u01afu \u0111i\u1ec3m c\u1ee7a ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf m\u1edbi l\u00e0 s\u1ebd khuy\u1ebfn kh\u00edch nh\u00e0 \u0111\u1ea7u t\u01b0 t\u1eadp trung h\u01a1n v\u00e0o vi\u1ec7c l\u1ef1a ch\u1ecdn c\u00e1c doanh nghi\u1ec7p c\u00f3 n\u1ec1n t\u1ea3ng c\u01a1 b\u1ea3n t\u1ed1t, t\u0103ng tr\u01b0\u1edfng \u1ed5n \u0111\u1ecbnh v\u00e0 c\u00f3 kh\u1ea3 n\u0103ng mang l\u1ea1i l\u1ee3i nhu\u1eadn b\u1ec1n v\u1eefng trong d\u00e0i h\u1ea1n. \u0110i\u1ec1u n\u00e0y c\u00f3 th\u1ec3 l\u00e0m gi\u1ea3m b\u1edbt s\u1ee9c h\u00fat c\u1ee7a c\u00e1c c\u1ed5 phi\u1ebfu \u0111\u1ea7u c\u01a1, v\u1ed1n th\u01b0\u1eddng mang l\u1ea1i l\u1ee3i nhu\u1eadn l\u1edbn nh\u01b0ng r\u1ee7i ro cao v\u00e0 kh\u00f3 duy tr\u00ec.<\/p>\n

Ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf m\u1edbi s\u1ebd t\u1ea1o ra c\u00fa d\u1ecbch chuy\u1ec3n khi nh\u00e0 \u0111\u1ea7u t\u01b0 c\u00f3 th\u1ec3 c\u00f3 xu h\u01b0\u1edbng n\u1eafm gi\u1eef c\u1ed5 phi\u1ebfu l\u00e2u h\u01a1n \u0111\u1ec3 t\u1ed1i \u01b0u h\u00f3a l\u1ee3i nhu\u1eadn sau thu\u1ebf, thay v\u00ec l\u01b0\u1edbt s\u00f3ng li\u00ean t\u1ee5c, \u0111\u1eb7c bi\u1ec7t n\u1ebfu h\u1ecd ph\u1ea3i \u0111\u1ed1i m\u1eb7t v\u1edbi c\u00e1c kho\u1ea3n l\u1ed7 kh\u00f4ng th\u1ec3 b\u00f9 tr\u1eeb trong ng\u1eafn h\u1ea1n.<\/p>\n

Ch\u01b0a k\u1ec3, c\u00e1c nh\u00e0 \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i, \u0111\u1eb7c bi\u1ec7t l\u00e0 c\u00e1c qu\u1ef9 l\u1edbn, th\u01b0\u1eddng quan t\u00e2m \u0111\u1ebfn l\u1ee3i nhu\u1eadn th\u1ef1c t\u1ebf sau thu\u1ebf. Vi\u1ec7c t\u00ednh thu\u1ebf tr\u00ean l\u1ee3i nhu\u1eadn r\u00f2ng v\u00e0 cho ph\u00e9p b\u00f9 tr\u1eeb l\u1ed7 trong n\u0103m gi\u00fap h\u1ecd \u0111\u00e1nh gi\u00e1 ch\u00ednh x\u00e1c h\u01a1n hi\u1ec7u qu\u1ea3 \u0111\u1ea7u t\u01b0 t\u1ea1i Vi\u1ec7t Nam. \u0110i\u1ec1u n\u00e0y c\u00f4ng b\u1eb1ng h\u01a1n so v\u1edbi vi\u1ec7c b\u1ecb \u0111\u00e1nh thu\u1ebf ngay c\u1ea3 khi t\u1ed5ng th\u1ec3 h\u1ecd thua l\u1ed7.<\/p>\n

C\u1ea7n c\u00e2n nh\u1eafc k\u1ef9<\/p>\n

Tuy nhi\u00ean, Ch\u1ee7 t\u1ecbch AFA Group Phan L\u00ea Th\u00e0nh Long nh\u1eadn \u0111\u1ecbnh, vi\u1ec7c chuy\u1ec3n sang ph\u01b0\u01a1ng \u00e1n t\u00ednh thu\u1ebf tr\u00ean l\u1ee3i nhu\u1eadn s\u1ebd t\u00e1c \u0111\u1ed9ng \u0111\u00e1ng k\u1ec3 \u0111\u1ebfn c\u00e1c qu\u1ef9 \u0111\u1ea7u t\u01b0 v\u00e0 c\u00f4ng ty qu\u1ea3n l\u00fd qu\u1ef9, \u0111\u1eb7c bi\u1ec7t l\u00e0 nh\u1eefng qu\u1ef9 \u0111\u1ea7u t\u01b0 v\u00e0o c\u00e1c doanh nghi\u1ec7p ch\u01b0a ni\u00eam y\u1ebft ho\u1eb7c qu\u1ef9 \u0111\u1ea7u t\u01b0 m\u1ea1o hi\u1ec3m.<\/p>\n

Ti\u1ebfn s\u0129 B\u00f9i Duy T\u00f9ng, \u0110\u1ea1i h\u1ecdc RMIT Vi\u1ec7t Nam c\u0169ng cho r\u1eb1ng, ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf m\u1edbi c\u00f3 kh\u1ea3 n\u0103ng t\u00e1c \u0111\u1ed9ng \u0111\u1ebfn thanh kho\u1ea3n th\u1ecb tr\u01b0\u1eddng. \u0110\u1ea7u ti\u00ean, t\u0103ng g\u00e1nh n\u1eb7ng thu\u1ebf khi nh\u00e0 \u0111\u1ea7u t\u01b0 c\u00f3 l\u1eddi.<\/p>\n

V\u00ed d\u1ee5 n\u1ebfu tr\u01b0\u1edbc \u0111\u00e2y b\u00e1n 100 tri\u1ec7u \u0111\u1ed3ng ch\u1ee9ng kho\u00e1n, ch\u1ec9 ph\u1ea3i \u0111\u00f3ng thu\u1ebf 100.000 \u0111\u1ed3ng (t\u00ednh thu\u1ebf 0,1% tr\u00ean giao d\u1ecbch). V\u1edbi \u0111\u1ec1 xu\u1ea5t m\u1edbi, c\u0169ng 100 tri\u1ec7u \u0111\u1ed3ng \u0111\u00f3 v\u00e0 n\u1ebfu l\u00e3i 20 tri\u1ec7u v\u00e0 t\u00ednh thu\u1ebf 20% th\u00ec nh\u00e0 \u0111\u1ea7u t\u01b0 ph\u1ea3i \u0111\u00f3ng 4 tri\u1ec7u \u0111\u1ed3ng ti\u1ec1n thu\u1ebf. M\u1ee9c t\u0103ng l\u00e0 40 l\u1ea7n.<\/p>\n

“M\u1ee9c thu\u1ebf \u0111\u01b0\u1ee3c \u0111\u1ec1 xu\u1ea5t s\u1ebd \u1ea3nh h\u01b0\u1edfng l\u1edbn \u0111\u1ebfn c\u00e1c nh\u00e0 \u0111\u1ea7u t\u01b0 ng\u1eafn h\u1ea1n, l\u01b0\u1edbt s\u00f3ng do chi ph\u00ed \u0111\u1ea7u t\u01b0 t\u0103ng l\u00ean \u0111\u00e1ng k\u1ec3. Nh\u00e0 \u0111\u1ea7u t\u01b0 d\u00e0i h\u1ea1n th\u00ec ch\u1ecbu \u00edt t\u00e1c \u0111\u1ed9ng h\u01a1n. M\u1ee9c t\u0103ng thu\u1ebf l\u1edbn s\u1ebd l\u00e0m gi\u1ea3m \u0111\u1ed9ng l\u1ef1c mua b\u00e1n ch\u1ee9ng kho\u00e1n, \u0111\u1eb7c bi\u1ec7t l\u00e0 \u1edf c\u00e1c k\u1ef3 h\u1ea1n ng\u1eafn, d\u1ef1 b\u00e1o c\u00f3 th\u1ec3 \u1ea3nh h\u01b0\u1edfng ti\u00eau c\u1ef1c \u0111\u1ebfn thanh kho\u1ea3n th\u1ecb tr\u01b0\u1eddng”, \u00f4ng T\u00f9ng ph\u00e2n t\u00edch.<\/p>\n

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\"Ph\u01b0\u01a1ng<\/p>\n

Ph\u01b0\u01a1ng \u00e1n t\u00ednh thu\u1ebf m\u1edbi c\u1ea7n \u0111\u01b0\u1ee3c chu\u1ea9n b\u1ecb k\u1ef9 l\u01b0\u1ee1ng nh\u1eb1m t\u1ea1o s\u1ef1 ph\u00e1t tri\u1ec3n b\u1ec1n v\u1eefng cho th\u1ecb tr\u01b0\u1eddng ch\u1ee9ng kho\u00e1n. \u1ea2nh: PM<\/p>\n<\/p><\/div>\n

Theo v\u1ecb chuy\u00ean gia \u0110\u1ea1i h\u1ecdc RMIT, v\u1ed1n h\u00f3a th\u1ecb tr\u01b0\u1eddng ch\u1ee9ng kho\u00e1n Vi\u1ec7t Nam c\u00f2n khi\u00eam t\u1ed1n so v\u1edbi c\u00e1c qu\u1ed1c gia kh\u00e1c trong khu v\u1ef1c v\u1edbi kho\u1ea3ng 220 t\u1ec9 USD<\/span>. Trong khi \u0111\u00f3, v\u1ed1n h\u00f3a th\u1ecb tr\u01b0\u1eddng tr\u01b0\u1eddng c\u1ee7a Indonesia l\u00e0 829 t\u1ec9 USD<\/span>, Tokyo l\u00e0 6.260 t\u1ec9 USD<\/span>, Th\u01b0\u1ee3ng H\u1ea3i l\u00e0 7.280 t\u1ec9 USD<\/span>, \u0110\u00e0i Loan l\u00e0 2,240 t\u1ec9 USD<\/span>. Do \u0111\u00f3, c\u1ea7n c\u00e2n b\u1eb1ng gi\u1eefa vi\u1ec7c thu thu\u1ebf l\u1ee3i t\u1ee9c ch\u1ee9ng kho\u00e1n v\u00e0 ph\u00e1t tri\u1ec3n th\u1ecb tr\u01b0\u1eddng.<\/p>\n

\u201cG\u1ea7n nh\u01b0 t\u1ea5t c\u1ea3 c\u00e1c qu\u1ed1c gia trong ASEAN (Singapore, Malaysia, Th\u00e1i Lan, Indonesia, Brunei) \u0111\u1ec1u kh\u00f4ng \u00e1p d\u1ee5ng thu thu\u1ebf l\u1ee3i t\u1ee9c ch\u1ee9ng kho\u00e1n. Trong khi Campuchia, L\u00e0o v\u00e0 Myanmar xem l\u1ee3i nhu\u1eadn \u0111\u1ea7u t\u01b0 ch\u1ee9ng kho\u00e1n l\u00e0 thu nh\u1eadp c\u00e1 nh\u00e2n, nh\u01b0ng nh\u1eefng th\u1ecb tr\u01b0\u1eddng n\u00e0y r\u1ea5t nh\u1ecf n\u00ean quy m\u00f4 thu thu\u1ebf l\u1ee3i t\u1ee9c ch\u1ee9ng kho\u00e1n r\u1ea5t h\u1ea1n ch\u1ebf. Ngay c\u1ea3 \u1edf Trung Qu\u1ed1c, nh\u00e0 \u0111\u1ea7u t\u01b0 c\u00e1 nh\u00e2n c\u0169ng kh\u00f4ng ph\u1ea3i n\u1ed9p n\u00e0y\u201d \u2013 ti\u1ebfn s\u0129 T\u00f9ng cho bi\u1ebft.<\/p>\n

Theo gi\u1edbi ph\u00e2n t\u00edch, m\u1ed9t s\u1ed1 th\u1ecb tr\u01b0\u1eddng m\u1edbi n\u1ed5i ho\u1eb7c c\u1eadn bi\u00ean kh\u00e1c trong khu v\u1ef1c c\u00f3 th\u1ec3 c\u00f3 m\u1ee9c thu\u1ebf l\u1ee3i v\u1ed1n th\u1ea5p h\u01a1n ho\u1eb7c ch\u00ednh s\u00e1ch \u01b0u \u0111\u00e3i thu\u1ebf \u0111\u1ec3 thu h\u00fat \u0111\u1ea7u t\u01b0. M\u1eb7c d\u00f9 m\u1ee9c 20% tuy kh\u00f4ng ph\u1ea3i l\u00e0 cao nh\u1ea5t nh\u01b0ng c\u0169ng kh\u00f4ng th\u1ec3 n\u00f3i l\u00e0 th\u1ea5p. Khi \u0111\u00f3, nh\u00e0 \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i s\u1ebd so s\u00e1nh hi\u1ec7u qu\u1ea3 \u0111\u1ea7u t\u01b0 sau thu\u1ebf v\u00e0 s\u1ef1 d\u1ec5 d\u00e0ng trong v\u1eadn h\u00e0nh gi\u1eefa c\u00e1c th\u1ecb tr\u01b0\u1eddng \u0111\u1ec3 l\u1ef1a ch\u1ecdn \u0111i\u1ec3m \u0111\u1ebfn \u0111\u1ea7u t\u01b0.<\/p>\n

N\u1ebfu quy \u0111\u1ecbnh ch\u1ec9 cho ph\u00e9p b\u00f9 tr\u1eeb l\u1ed7 trong c\u00f9ng m\u1ed9t n\u0103m t\u00e0i ch\u00ednh m\u00e0 kh\u00f4ng cho ph\u00e9p chuy\u1ec3n ph\u1ea7n l\u1ed7 ch\u01b0a b\u00f9 tr\u1eeb sang c\u00e1c n\u0103m ti\u1ebfp theo, \u0111i\u1ec1u n\u00e0y c\u00f3 th\u1ec3 tr\u1edf th\u00e0nh m\u1ed9t \u0111i\u1ec3m tr\u1eeb. B\u1edfi v\u00ec c\u00e1c qu\u1ef9 \u0111\u1ea7u t\u01b0 l\u1edbn th\u01b0\u1eddng c\u00f3 th\u1ec3 c\u00f3 nh\u1eefng n\u0103m thua l\u1ed7 \u0111\u00e1ng k\u1ec3 v\u00e0 kh\u1ea3 n\u0103ng chuy\u1ec3n l\u1ed7 gi\u00fap h\u1ecd gi\u1ea3m g\u00e1nh n\u1eb7ng thu\u1ebf trong c\u00e1c n\u0103m l\u00e3i sau n\u00e0y.<\/p>\n

\u0110\u1eb7c bi\u1ec7t m\u1ed9t s\u1ed1 nh\u00e0 \u0111\u1ea7u t\u01b0 l\u01b0\u1edbt s\u00f3ng quen v\u1edbi thu\u1ebf su\u1ea5t 0,1% c\u00f3 th\u1ec3 c\u1ea3m th\u1ea5y “s\u1ed1c” v\u1edbi m\u1ee9c 20% v\u00e0 gi\u1ea3m t\u1ea7n su\u1ea5t giao d\u1ecbch, ho\u1eb7c t\u00ecm ki\u1ebfm c\u00e1c k\u00eanh \u0111\u1ea7u t\u01b0 kh\u00e1c nh\u01b0 g\u1eedi ti\u1ebft ki\u1ec7m, v\u00e0ng n\u1ebfu h\u1ecd c\u1ea3m th\u1ea5y g\u00e1nh n\u1eb7ng thu\u1ebf ch\u1ee9ng kho\u00e1n tr\u1edf n\u00ean qu\u00e1 l\u1edbn ho\u1eb7c qu\u00e1 ph\u1ee9c t\u1ea1p. \u0110i\u1ec1u n\u00e0y \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn nguy\u00ean t\u1eafc c\u1ee7a th\u1ecb tr\u01b0\u1eddng ch\u1ee9ng kho\u00e1n t\u00ecm ngu\u1ed3n v\u1ed1n d\u00e0i h\u1ea1n cho doanh nghi\u1ec7p ph\u00e1t tri\u1ec3n.<\/p>\n

\u0110\u1ec3 th\u1ef1c hi\u1ec7n ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf m\u1edbi n\u00e0y, c\u00e1c c\u00f4ng ty ch\u1ee9ng kho\u00e1n v\u00e0 c\u01a1 quan thu\u1ebf c\u1ea7n \u0111\u1ea7u t\u01b0 \u0111\u00e1ng k\u1ec3 v\u00e0o h\u1ec7 th\u1ed1ng c\u00f4ng ngh\u1ec7 th\u00f4ng tin, nh\u00e2n l\u1ef1c \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o vi\u1ec7c t\u00ednh to\u00e1n, k\u00ea khai v\u00e0 thu n\u1ed9p thu\u1ebf di\u1ec5n ra su\u00f4n s\u1ebb, ch\u00ednh x\u00e1c.<\/p>\n

Ngo\u00e0i ra, c\u1ea7n c\u00f3 h\u01b0\u1edbng d\u1eabn chi ti\u1ebft v\u00e0 r\u00f5 r\u00e0ng v\u1ec1 nh\u1eefng kho\u1ea3n chi ph\u00ed n\u00e0o s\u1ebd \u0111\u01b0\u1ee3c coi l\u00e0 h\u1ee3p l\u00fd \u0111\u1ec3 kh\u1ea5u tr\u1eeb, nh\u01b0 ph\u00ed giao d\u1ecbch, ph\u00ed l\u01b0u k\u00fd, l\u00e3i vay margin, chi ph\u00ed th\u00f4ng tin, ph\u00e2n t\u00edch,… N\u1ebfu kh\u00f4ng r\u00f5 r\u00e0ng, s\u1ebd d\u1ec5 d\u1eabn \u0111\u1ebfn tranh c\u00e3i v\u00e0 kh\u00f3 kh\u0103n trong th\u1ef1c hi\u1ec7n<\/p>\n

\n

Nh\u00e0 \u0111\u1ea7u t\u01b0 s\u1ebd tr\u1ea3 th\u00eam ti\u1ec1n nhi\u1ec1u h\u01a1n<\/p>\n

\u00d4ng Phan L\u00ea Th\u00e0nh Long nh\u1eadn \u0111\u1ecbnh, m\u1ed9t qu\u1ef9 \u0111\u1ea7u t\u01b0 100 t\u1ec9 \u0111\u1ed3ng v\u00e0o m\u1ed9t doanh nghi\u1ec7p, sau n\u00e0y doanh nghi\u1ec7p ni\u00eam y\u1ebft v\u00e0 gi\u00e1 tr\u1ecb kho\u1ea3n \u0111\u1ea7u t\u01b0 t\u0103ng 50 l\u1ea7n, l\u00ean 5.000 t\u1ec9 \u0111\u1ed3ng. N\u1ebfu \u00e1p d\u1ee5ng ph\u01b0\u01a1ng \u00e1n 0,1% tr\u00ean gi\u00e1 tr\u1ecb giao d\u1ecbch, qu\u1ef9 s\u1ebd n\u1ed9p 0,1% c\u1ee7a 5.000 t\u1ec9 \u0111\u1ed3ng, t\u1ee9c 5 t\u1ec9 \u0111\u1ed3ng.<\/p>\n

N\u1ebfu \u00e1p d\u1ee5ng ph\u01b0\u01a1ng \u00e1n 20% tr\u00ean l\u1ee3i nhu\u1eadn nh\u01b0 \u0111\u1ec1 xu\u1ea5t m\u1edbi c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh, th\u00ec qu\u1ef9 s\u1ebd b\u1ecb t\u00ednh thu\u1ebf tr\u00ean 4.900 t\u1ec9 \u0111\u1ed3ng l\u1ee3i nhu\u1eadn (5.000 t\u1ec9 \u0111\u1ed3ng do b\u00e1n c\u1ed5 ph\u1ea7n – 100 t\u1ec9 \u0111\u1ed3ng \u0111\u1ea7u t\u01b0 tr\u01b0\u1edbc \u0111\u00f3 = 4.900 t\u1ec9 \u0111\u1ed3ng). Thu\u1ebf ph\u1ea3i n\u1ed9p l\u00e0 20% c\u1ee7a 4.900 t\u1ec9 \u0111\u1ed3ng, t\u1ee9c g\u1ea7n 1.000 t\u1ec9 \u0111\u1ed3ng.<\/p>\n

S\u1ef1 kh\u00e1c bi\u1ec7t n\u00e0y l\u00e0 c\u1ef1c k\u1ef3 l\u1edbn. Tuy nhi\u00ean, c\u1ea7n l\u01b0u \u00fd r\u1eb1ng c\u00e1c qu\u1ef9 \u0111\u1ea7u t\u01b0 v\u00e0o c\u00e1c doanh nghi\u1ec7p ch\u01b0a ni\u00eam y\u1ebft ho\u1eb7c qu\u1ef9 \u0111\u1ea7u t\u01b0 m\u1ea1o hi\u1ec3m th\u01b0\u1eddng \u0111\u1ea7u t\u01b0 v\u00e0o h\u00e0ng tr\u0103m kho\u1ea3n, v\u00e0 ch\u1ec9 m\u1ed9t v\u00e0i kho\u1ea3n th\u00e0nh c\u00f4ng v\u1edbi l\u1ee3i nhu\u1eadn cao, c\u00f2n ph\u1ea7n l\u1edbn c\u00e1c kho\u1ea3n kh\u00e1c c\u00f3 th\u1ec3 b\u1ecb l\u1ed7 ho\u1eb7c h\u00f2a v\u1ed1n. \u0110i\u1ec1u quan tr\u1ecdng l\u00e0 theo ph\u01b0\u01a1ng \u00e1n m\u1edbi, khi l\u1ed7 th\u00ec kh\u00f4ng ph\u1ea3i n\u1ed9p thu\u1ebf.<\/p>\n<\/p><\/div>\n

PH\u01af\u01a0NG MINH <\/p>\n

Ph\u00e1p lu\u1eadt TPHCM<\/a><\/p>\n

– 09:45 23\/07\/2025<\/p>\n<\/p><\/div>","protected":false},"excerpt":{"rendered":"

\u0110\u00e1nh thu\u1ebf 20% tr\u00ean l\u00e3i b\u00e1n: Li\u1ec7u ch\u1ee9ng kho\u00e1n Vi\u1ec7t c\u00f3 m\u1ea5t t\u00ednh h\u1ea5p d\u1eabn? N\u1ebfu t\u00ednh thu\u1ebf l\u1ee3i v\u1ed1n […]<\/p>","protected":false},"author":1,"featured_media":46702,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[231],"tags":[],"class_list":["post-46701","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-chinh-sach"],"acf":[],"_links":{"self":[{"href":"https:\/\/hbbgroup.net\/vi\/wp-json\/wp\/v2\/posts\/46701","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/hbbgroup.net\/vi\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/hbbgroup.net\/vi\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/hbbgroup.net\/vi\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/hbbgroup.net\/vi\/wp-json\/wp\/v2\/comments?post=46701"}],"version-history":[{"count":0,"href":"https:\/\/hbbgroup.net\/vi\/wp-json\/wp\/v2\/posts\/46701\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/hbbgroup.net\/vi\/wp-json\/wp\/v2\/media\/46702"}],"wp:attachment":[{"href":"https:\/\/hbbgroup.net\/vi\/wp-json\/wp\/v2\/media?parent=46701"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/hbbgroup.net\/vi\/wp-json\/wp\/v2\/categories?post=46701"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/hbbgroup.net\/vi\/wp-json\/wp\/v2\/tags?post=46701"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}