{"id":48411,"date":"2025-09-09T01:54:38","date_gmt":"2025-09-08T18:54:38","guid":{"rendered":"https:\/\/hbbgroup.net\/de-xuat-moi-bo-sung-doi-tuong-chiu-thue-tncn-gom-ca-chuyen-nhuong-bien-so-ten-mien-tai-san-so\/"},"modified":"2025-09-09T01:54:38","modified_gmt":"2025-09-08T18:54:38","slug":"de-xuat-moi-bo-sung-doi-tuong-chiu-thue-tncn-gom-ca-chuyen-nhuong-bien-so-ten-mien-tai-san-so","status":"publish","type":"post","link":"https:\/\/hbbgroup.net\/zh\/de-xuat-moi-bo-sung-doi-tuong-chiu-thue-tncn-gom-ca-chuyen-nhuong-bien-so-ten-mien-tai-san-so\/","title":{"rendered":"\u0110\u1ec1 xu\u1ea5t m\u1edbi: B\u1ed5 sung \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf TNCN, g\u1ed3m c\u1ea3 chuy\u1ec3n nh\u01b0\u1ee3ng bi\u1ec3n s\u1ed1, t\u00ean mi\u1ec1n, t\u00e0i s\u1ea3n s\u1ed1"},"content":{"rendered":"
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B\u1ed9 T\u00e0i ch\u00ednh v\u1eeba tr\u00ecnh B\u1ed9 T\u01b0 ph\u00e1p th\u1ea9m \u0111\u1ecbnh d\u1ef1 th\u1ea3o Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n (TNCN) s\u1eeda \u0111\u1ed5i, trong \u0111\u00f3 \u0111\u00e1ng ch\u00fa \u00fd l\u00e0 \u0111\u1ec1 xu\u1ea5t b\u1ed5 sung quy \u0111\u1ecbnh v\u1ec1 nh\u00f3m thu nh\u1eadp kh\u00e1c thu\u1ed9c di\u1ec7n ch\u1ecbu thu\u1ebf \u0111\u1ec3 bao qu\u00e1t c\u00e1c kho\u1ea3n thu nh\u1eadp m\u1edbi ph\u00e1t sinh trong th\u1ef1c ti\u1ec5n. <\/h2>\n
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\"\u0110\u1ec1<\/p>

<\/figcaption><\/figure>\n

Theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh t\u1ea1i \u0110i\u1ec1u 3 Lu\u1eadt Thu\u1ebf TNCN, c\u00f3 10 nh\u00f3m thu nh\u1eadp thu\u1ed9c di\u1ec7n ch\u1ecbu thu\u1ebf, bao g\u1ed3m: thu nh\u1eadp t\u1eeb kinh doanh; thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng; thu nh\u1eadp t\u1eeb \u0111\u1ea7u t\u01b0 v\u1ed1n; thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n; thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n; thu nh\u1eadp t\u1eeb tr\u00fang th\u01b0\u1edfng; thu nh\u1eadp t\u1eeb b\u1ea3n quy\u1ec1n; thu nh\u1eadp t\u1eeb nh\u01b0\u1ee3ng quy\u1ec1n th\u01b0\u01a1ng m\u1ea1i; thu nh\u1eadp t\u1eeb nh\u1eadn th\u1eeba k\u1ebf; thu nh\u1eadp t\u1eeb nh\u1eadn qu\u00e0 t\u1eb7ng.\u00a0<\/p>\n

Tuy nhi\u00ean, theo c\u01a1 quan so\u1ea1n th\u1ea3o, trong b\u1ed1i c\u1ea3nh \u0111\u1eddi s\u1ed1ng kinh t\u1ebf – x\u00e3 h\u1ed9i ng\u00e0y c\u00e0ng ph\u00e1t tri\u1ec3n, nhi\u1ec1u lo\u1ea1i h\u00ecnh thu nh\u1eadp m\u1edbi ph\u00e1t sinh ngo\u00e0i danh m\u1ee5c tr\u00ean, \u0111\u00f2i h\u1ecfi c\u1ea7n m\u1edf r\u1ed9ng c\u01a1 s\u1edf thu\u1ebf \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o t\u00ednh \u0111\u1ea7y \u0111\u1ee7 v\u00e0 c\u00f4ng b\u1eb1ng trong thu thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n.<\/p>\n

B\u1ed9 T\u00e0i ch\u00ednh cho bi\u1ebft, \u0111\u00e3 xu\u1ea5t hi\u1ec7n nhi\u1ec1u kho\u1ea3n thu nh\u1eadp c\u00f3 t\u00ednh ch\u1ea5t \u0111\u1eb7c th\u00f9 nh\u01b0: thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng t\u00ean mi\u1ec1n internet qu\u1ed1c gia Vi\u1ec7t Nam \u201c.vn\u201d, chuy\u1ec3n nh\u01b0\u1ee3ng bi\u1ec3n s\u1ed1 xe \u00f4 t\u00f4 tr\u00fang \u0111\u1ea5u gi\u00e1 (g\u1eafn li\u1ec1n v\u1edbi xe \u00f4 t\u00f4), giao d\u1ecbch t\u00e0i s\u1ea3n s\u1ed1 (t\u00e0i s\u1ea3n \u1ea3o, t\u00e0i s\u1ea3n m\u00e3 h\u00f3a)\u2026\u00a0<\/p>\n

C\u00e1c kho\u1ea3n thu nh\u1eadp n\u00e0y v\u1ec1 b\u1ea3n ch\u1ea5t g\u1ea7n gi\u1ed1ng v\u1edbi c\u00e1c lo\u1ea1i thu nh\u1eadp kh\u00f4ng th\u01b0\u1eddng xuy\u00ean hi\u1ec7n nay nh\u01b0 thu nh\u1eadp t\u1eeb b\u1ea3n quy\u1ec1n, nh\u01b0\u1ee3ng quy\u1ec1n th\u01b0\u01a1ng m\u1ea1i \u2013 \u0111\u1ec1u \u0111\u00e3 thu\u1ed9c di\u1ec7n ch\u1ecbu thu\u1ebf. Vi\u1ec7c b\u1ed5 sung l\u00e0 c\u1ea7n thi\u1ebft \u0111\u1ec3 bao qu\u00e1t th\u1ef1c ti\u1ec5n ph\u00e1t sinh, kh\u00f4ng \u0111\u1ec3 th\u1ea5t thu ng\u00e2n s\u00e1ch.<\/p>\n

Kinh nghi\u1ec7m t\u1eeb c\u00e1c n\u01b0\u1edbc cho th\u1ea5y vi\u1ec7c quy \u0111\u1ecbnh linh ho\u1ea1t c\u00e1c nh\u00f3m thu nh\u1eadp ch\u1ecbu thu\u1ebf l\u00e0 xu h\u01b0\u1edbng ph\u1ed5 bi\u1ebfn. T\u1ea1i Th\u00e1i Lan, thu nh\u1eadp ch\u1ecbu thu\u1ebf bao g\u1ed3m c\u1ea3 hi\u1ec7n v\u1eadt, nh\u01b0 nh\u00e0 \u1edf mi\u1ec5n ph\u00ed ho\u1eb7c c\u00e1c kho\u1ea3n thu\u1ebf do ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng chi tr\u1ea3 thay. Trung Qu\u1ed1c quy \u0111\u1ecbnh 9 nh\u00f3m thu nh\u1eadp ch\u1ecbu thu\u1ebf, trong \u0111\u00f3 c\u00f3 thu nh\u1eadp b\u1ea5t th\u01b0\u1eddng nh\u01b0 ti\u1ec1n th\u01b0\u1edfng, ti\u1ec1n b\u1ea3n quy\u1ec1n, ph\u00ed t\u01b0 v\u1ea5n\u2026 H\u00e0n Qu\u1ed1c c\u0169ng bao g\u1ed3m c\u00e1c kho\u1ea3n thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng quy\u1ec1n s\u1edf h\u1eefu t\u00e0i s\u1ea3n, b\u1ea3n quy\u1ec1n, gi\u1ea3i th\u01b0\u1edfng b\u1eb1ng hi\u1ec7n v\u1eadt, quy\u1ec1n khai th\u00e1c kho\u00e1ng s\u1ea3n v\u00e0 nhi\u1ec1u lo\u1ea1i quy\u1ec1n t\u00e0i s\u1ea3n kh\u00e1c. \u0110\u1eb7c \u0111i\u1ec3m chung c\u1ee7a c\u00e1c n\u01b0\u1edbc n\u00e0y l\u00e0 s\u1eed d\u1ee5ng c\u00e1ch li\u1ec7t k\u00ea k\u1ebft h\u1ee3p nguy\u00ean t\u1eafc m\u1edf \u0111\u1ec3 kh\u00f4ng b\u1ecf s\u00f3t c\u00e1c kho\u1ea3n thu nh\u1eadp c\u00f3 t\u00ednh ch\u1ea5t kh\u00f4ng th\u01b0\u1eddng xuy\u00ean.<\/p>\n

Theo d\u1ef1 th\u1ea3o, B\u1ed9 T\u00e0i ch\u00ednh \u0111\u1ec1 xu\u1ea5t b\u1ed5 sung m\u1ed9t nh\u00f3m thu nh\u1eadp kh\u00e1c v\u00e0o Lu\u1eadt Thu\u1ebf TNCN, v\u1edbi c\u00e1c lo\u1ea1i thu nh\u1eadp c\u1ee5 th\u1ec3 g\u1ed3m: thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng t\u00ean mi\u1ec1n internet qu\u1ed1c gia Vi\u1ec7t Nam \u201c.vn\u201d; thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng ch\u1ee9ng ch\u1ec9 gi\u1ea3m ph\u00e1t th\u1ea3i, t\u00edn ch\u1ec9 c\u00e1c-bon; thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng bi\u1ec3n s\u1ed1 xe \u00f4 t\u00f4 tr\u00fang \u0111\u1ea5u gi\u00e1; thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng t\u00e0i s\u1ea3n s\u1ed1; thu nh\u1eadp t\u1eeb quy\u1ec1n s\u1eed d\u1ee5ng, quy\u1ec1n s\u1edf h\u1eefu, chuy\u1ec3n nh\u01b0\u1ee3ng t\u00e0i s\u1ea3n kh\u00e1c do Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft.\u00a0<\/p>\n

Vi\u1ec7c b\u1ed5 sung nh\u00f3m thu nh\u1eadp n\u00e0y nh\u1eb1m hi\u1ec7n th\u1ef1c h\u00f3a c\u00e1c ch\u1ee7 tr\u01b0\u01a1ng t\u1ea1i Ngh\u1ecb quy\u1ebft s\u1ed1 07-NQ\/TW ng\u00e0y 18\/11\/2016 c\u1ee7a B\u1ed9 Ch\u00ednh tr\u1ecb v\u00e0 Ngh\u1ecb quy\u1ebft s\u1ed1 23\/2021\/QH15 c\u1ee7a Qu\u1ed1c h\u1ed9i v\u1ec1 m\u1edf r\u1ed9ng c\u01a1 s\u1edf thu\u1ebf.<\/p>\n

V\u1ec1 ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf, \u0111\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n thu nh\u1eadp kh\u00e1c n\u00f3i tr\u00ean, thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c t\u00ednh b\u1eb1ng ph\u1ea7n thu nh\u1eadp v\u01b0\u1ee3t tr\u00ean 20 tri\u1ec7u \u0111\u1ed3ng theo t\u1eebng l\u1ea7n ph\u00e1t sinh, nh\u00e2n v\u1edbi thu\u1ebf su\u1ea5t 5%. \u0110\u00e2y l\u00e0 m\u1ee9c t\u01b0\u01a1ng t\u1ef1 thu\u1ebf su\u1ea5t \u0111ang \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb b\u1ea3n quy\u1ec1n v\u00e0 nh\u01b0\u1ee3ng quy\u1ec1n th\u01b0\u01a1ng m\u1ea1i hi\u1ec7n nay.\u00a0<\/p>\n

\u0110\u1ed1i v\u1edbi ri\u00eang tr\u01b0\u1eddng h\u1ee3p thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng t\u00e0i s\u1ea3n s\u1ed1 n\u1ebfu \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n tr\u00ean c\u00e1c s\u00e0n giao d\u1ecbch qu\u1ea3n l\u00fd minh b\u1ea1ch, c\u00f4ng khai v\u1ec1 gi\u00e1 v\u00e0 c\u00f3 t\u1ea7n su\u1ea5t giao d\u1ecbch th\u01b0\u1eddng xuy\u00ean, d\u1ef1 th\u1ea3o \u0111\u1ec1 xu\u1ea5t \u00e1p d\u1ee5ng m\u1ee9c thu\u1ebf su\u1ea5t 0,1% tr\u00ean gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng t\u1eebng l\u1ea7n, t\u01b0\u01a1ng t\u1ef1 nh\u01b0 c\u00e1ch \u0111\u00e1nh thu\u1ebf v\u1edbi chuy\u1ec3n nh\u01b0\u1ee3ng ch\u1ee9ng kho\u00e1n.\u00a0<\/p>\n

\u0110\u1ed3ng th\u1eddi, vi\u1ec7c giao Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft c\u00e1c kho\u1ea3n thu nh\u1eadp kh\u00e1c nh\u1eb1m \u0111\u1ea3m b\u1ea3o t\u00ednh linh ho\u1ea1t, k\u1ecbp th\u1eddi x\u1eed l\u00fd c\u00e1c lo\u1ea1i h\u00ecnh thu nh\u1eadp ph\u00e1t sinh m\u1edbi trong th\u1ef1c ti\u1ec5n, ph\u00f9 h\u1ee3p v\u1edbi nguy\u00ean t\u1eafc ban h\u00e0nh lu\u1eadt hi\u1ec7n nay \u2013 lu\u1eadt quy \u0111\u1ecbnh nguy\u00ean t\u1eafc, chi ti\u1ebft do Ch\u00ednh ph\u1ee7 h\u01b0\u1edbng d\u1eabn.<\/p>\n

K\u1ef3 Th\u01b0 <\/strong> <\/p>\n

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Theo antt.nguoiduatin.vn<\/span> <\/svg> Copy link<\/i> <\/span> <\/a><\/p>\n

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Link b\u00e0i g\u1ed1c<\/span> <\/svg> L\u1ea5y link!<\/i> <\/span> https:\/\/antt.nguoiduatin.vn\/de-xuat-moi-bo-sung-doi-tuong-chiu-thue-tncn-gom-ca-chuyen-nhuong-bien-so-ten-mien-tai-san-so-20525090815493769.htm <\/span><\/p>\n<\/p><\/div>\n<\/p><\/div>\n<\/p><\/div>\n<\/p><\/div>","protected":false},"excerpt":{"rendered":"

B\u1ed9 T\u00e0i ch\u00ednh v\u1eeba tr\u00ecnh B\u1ed9 T\u01b0 ph\u00e1p th\u1ea9m \u0111\u1ecbnh d\u1ef1 th\u1ea3o Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n (TNCN) s\u1eeda […]<\/p>","protected":false},"author":1,"featured_media":48412,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[94],"tags":[],"class_list":["post-48411","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tin-tuc-trong-nuoc"],"acf":[],"_links":{"self":[{"href":"https:\/\/hbbgroup.net\/zh\/wp-json\/wp\/v2\/posts\/48411","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/hbbgroup.net\/zh\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/hbbgroup.net\/zh\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/hbbgroup.net\/zh\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/hbbgroup.net\/zh\/wp-json\/wp\/v2\/comments?post=48411"}],"version-history":[{"count":0,"href":"https:\/\/hbbgroup.net\/zh\/wp-json\/wp\/v2\/posts\/48411\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/hbbgroup.net\/zh\/wp-json\/wp\/v2\/media\/48412"}],"wp:attachment":[{"href":"https:\/\/hbbgroup.net\/zh\/wp-json\/wp\/v2\/media?parent=48411"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/hbbgroup.net\/zh\/wp-json\/wp\/v2\/categories?post=48411"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/hbbgroup.net\/zh\/wp-json\/wp\/v2\/tags?post=48411"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}