{"id":10026,"date":"2015-08-22T07:51:52","date_gmt":"2015-08-22T07:51:52","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=10026"},"modified":"2015-08-22T07:51:52","modified_gmt":"2015-08-22T07:51:52","slug":"hoan-thien-cong-tac-quan-ly-thue-thu-nhap-ca-nhan-o-viet-nam-hien-nay","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=10026","title":{"rendered":"Ho\u00e0n thi\u1ec7n c\u00f4ng t\u00e1c qu\u1ea3n l\u00fd thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u1edf Vi\u1ec7t Nam hi\u1ec7n nay"},"content":{"rendered":"

L\u01afU \u00dd<\/span><\/strong><\/span><\/p>\n

B\u1ea1n \u0111\u1ecdc k\u00e9o xu\u1ed1ng cu\u1ed1i b\u00e0i vi\u1ebft \u1ea5n v\u00e0o ph\u1ea7n t\u1ea3i files<\/span> \u0111\u1ec3 l\u01b0u gi\u1eef t\u1eadp tin v\u1ec1 m\u00e1y t\u00ednh c\u00e1 nh\u00e2n.
\n<\/span><\/strong><\/em><\/span>_____________________________________________<\/strong><\/span><\/p>\n

L\u1edcI\u00a0N\u00d3I\u00a0\u0110\u1ea6U<\/span><\/strong><\/span><\/p>\n

1. T\u00ednh c\u1ea5p thi\u1ebft c\u1ee7a \u0111\u1ec1 t\u00e0i<\/em><\/strong><\/span><\/p>\n

Trong b\u00e1o c\u00e1o chi\u1ebfn l\u01b0\u1ee3c ph\u00e1t tri\u1ec3n kinh t\u1ebf- x\u00e3 h\u1ed9i 2001- 2010 c\u1ee7a Ban ch\u1ea5p h\u00e0nh Trung \u01b0\u01a1ng kh\u00f3a VIII t\u1ea1i \u0110\u1ea1i h\u1ed9i \u0111\u1ea1i bi\u1ec3u to\u00e0n qu\u1ed1c l\u1ea7n th\u1ee9 IX c\u1ee7a \u0110\u1ea3ng C\u1ed9ng s\u1ea3n Vi\u1ec7t Nam vi\u1ebft \u00a0\u201cti\u1ebfp t\u1ee5c c\u1ea3i c\u00e1ch h\u1ec7 th\u1ed1ng thu\u1ebf ph\u00f9 h\u1ee3p v\u1edbi t\u00ecnh h\u00ecnh \u0111\u1ea5t n\u01b0\u1edbc v\u00e0 cam k\u1ebft qu\u1ed1c t\u1ebf. B\u1ed5 sung ho\u00e0n thi\u1ec7n, \u0111\u01a1n gi\u1ea3n h\u00f3a c\u00e1c s\u1eafc thu\u1ebf, t\u1eebng b\u01b0\u1edbc \u00e1p d\u1ee5ng h\u1ec7 th\u1ed1ng thu\u1ebf th\u1ed1ng nh\u1ea5t, kh\u00f4ng ph\u00e2n bi\u1ec7t doanh nghi\u1ec7p thu\u1ed9c th\u00e0nh ph\u1ea7n kinh t\u1ebf kh\u00e1c nhau, doanh nghi\u1ec7p Vi\u1ec7t Nam v\u00e0 doanh nghi\u1ec7p c\u00f3 v\u1ed1n \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i. \u00c1p d\u1ee5ng thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n th\u1ed1ng nh\u1ea5t v\u00e0 thu\u1eadn l\u1ee3i cho m\u1ecdi \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf, b\u1ea3o \u0111\u1ea3m c\u00f4ng b\u1eb1ng x\u00e3 h\u1ed9i v\u00e0 t\u1ea1o \u0111\u1ed9ng l\u1ef1c ph\u00e1t tri\u1ec3n. Hi\u1ec7n \u0111\u1ea1i h\u00f3a c\u00f4ng t\u00e1c thu thu\u1ebf v\u00e0 t\u0103ng c\u01b0\u1eddng qu\u1ea3n l\u00fd c\u1ee7a nh\u00e0 n\u01b0\u1edbc\u201d.\u00a0<\/span><\/p>\n

Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n l\u00e0 m\u1ed9t lo\u1ea1i thu\u1ebf tr\u1ef1c thu t\u00ednh tr\u00ean ph\u1ea7n thu nh\u1eadp th\u1ef1c t\u1ebf m\u00e0 c\u00e1c c\u00e1 nh\u00e2n nh\u1eadn \u0111\u01b0\u1ee3c trong t\u1eebng n\u0103m, t\u1eebng th\u00e1ng, t\u1eebng l\u1ea7n ph\u00e1t sinh thu nh\u1eadp.<\/span><\/p>\n

Ti\u1ebfn t\u1edbi Vi\u1ec7t Nam gia nh\u1eadp v\u00e0o WTO, do v\u1eady t\u1ea5t c\u1ea3 c\u00e1c ch\u00ednh s\u00e1ch thu\u1ebf hi\u1ec7n h\u00e0nh \u0111\u1ec1u \u0111\u00e3 \u0111\u01b0\u1ee3c thay \u0111\u1ed5i theo h\u01b0\u1edbng gi\u1ea3m ngh\u0129a v\u1ee5 thu\u1ebf. Ch\u1eb3ng h\u1ea1n t\u1eeb n\u0103m 2000 \u0111\u1ebfn nay, thu\u1ebf chuy\u1ec3n quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u01b0\u1ee3c gi\u1ea3m t\u1edbi 25 l\u1ea7n,\u00a0 thu\u1ebf tr\u01b0\u1edbc b\u1ea1 gi\u1ea3m 50%. Hi\u1ec7n nay ng\u00e0nh thu\u1ebf c\u0169ng \u0111\u00e3 x\u00f3a b\u1ecf tr\u00ean 300 lo\u1ea1i ph\u00ed kh\u00f4ng c\u1ea7n thi\u1ebft, m\u1ed9t s\u1ed1 lo\u1ea1i nh\u01b0 ph\u00ed \u0111\u01b0\u1eddng b\u1ed9, h\u00e0ng h\u1ea3i.. gi\u1ea3m t\u1edbi 30%-40%. Theo t\u00ednh to\u00e1n ban \u0111\u1ea7u, khi c\u1eaft gi\u1ea3m c\u00e1c lo\u1ea1i thu\u1ebf v\u00e0 chi ph\u00ed n\u00e0y, Nh\u00e0 n\u01b0\u1edbc b\u1ecb th\u1ea5t thu tr\u00ean 1.000 t\u1ef7 \u0111\u1ed3ng. Hi\u1ec7n ng\u00e2n s\u00e1ch Nh\u00e0 n\u01b0\u1edbc ph\u1ee5 thu\u1ed9c v\u00e0o 3 kho\u1ea3n thu ch\u1ee7 y\u1ebfu g\u1ed3m xu\u1ea5t nh\u1eadp kh\u1ea9u chi\u1ebfm 25% ng\u00e2n s\u00e1ch, t\u01b0\u01a1ng \u0111\u01b0\u01a1ng kho\u1ea3ng 60.000 t\u1ef7 \u0111\u1ed3ng m\u1ed7i n\u0103m. S\u1ed1 thu t\u1eeb xu\u1ea5t kh\u1ea9u d\u1ea7u th\u00f4 c\u0169ng v\u00e0o kho\u1ea3ng 25%. Nh\u01b0 v\u1eady c\u00f2n kho\u1ea3ng 50% ng\u00e2n s\u00e1ch Nh\u00e0 n\u01b0\u1edbc l\u00e0 c\u00e1c kho\u1ea3n thu n\u1ed9i \u0111\u1ecba, nh\u01b0ng kho\u1ea3n thu n\u1ed9i \u0111\u1ecba n\u00e0y c\u0169ng \u0111ang m\u1ed9t ng\u00e0y gi\u1ea3m do ch\u00ednh s\u00e1ch thu\u1ebf li\u00ean t\u1ee5c \u0111\u01b0\u1ee3c thay \u0111\u1ed5i \u0111\u1ec3 th\u1ef1c hi\u1ec7n theo cam k\u1ebft. T\u00ednh \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m n\u00e0y \u0111\u00e3 c\u00f3 t\u1edb tr\u00ean 1.000 d\u00f2ng thu\u1ebf \u0111\u01b0\u1ee3c c\u1eaft gi\u1ea3m. Ch\u00ednh v\u00ec th\u1ebf \u0111\u1ec3 b\u00f9 \u0111\u1eafp cho s\u1ef1 gi\u1ea3m s\u00fat n\u00e0y Ch\u00ednh ph\u1ee7 c\u1ea7n quan t\u00e2m h\u01a1n \u0111\u1ebfn thu\u1ebf tr\u1ef1c thu. Tuy nhi\u00ean, thu\u1ebf su\u1ea5t thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p c\u0169ng n\u00ean gi\u1ea3m d\u1ea7n t\u1edbi m\u1ee9c t\u01b0\u01a1ng \u1ee9ng v\u1edbi c\u00e1c n\u01b0\u1edbc trong khu v\u1ef1c nh\u1eb1m khuy\u1ebfn kh\u00edch ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh. V\u00ec v\u1eady, ch\u00ednh ph\u1ee7 c\u1ea7n ph\u1ea3i s\u1edbm c\u00f3 nh\u1eefng bi\u1ec7n ph\u00e1p \u0111\u1ed1i v\u1edbi thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n nh\u1eb1m t\u1eadn thu cho ng\u00e2n s\u00e1ch t\u1eeb lo\u1ea1i thu\u1ebf n\u00e0y.<\/span><\/p>\n

\u1ede n\u01b0\u1edbc ta hi\u1ec7n nay, qu\u1ea3n l\u00fd thu\u1ebf n\u00f3i chung v\u00e0 qu\u1ea3n l\u00fd thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n n\u00f3i ri\u00eang c\u00f2n nhi\u1ec1u h\u1ea1n ch\u1ebf k\u1ec3 t\u1eeb vi\u1ec7c ban h\u00e0nh ph\u00e1p l\u1ec7nh thu\u1ebf \u0111\u1ebfn t\u1ed5 ch\u1ee9c th\u1ef1c hi\u1ec7n c\u0169ng nh\u01b0 thanh tra thu\u1ebf. N\u1ebfu nh\u01b0 ch\u00fang ta kh\u00f4ng s\u1edbm kh\u1eafc ph\u1ee5c nh\u1eefng h\u1ea1n ch\u1ebf n\u00e0y th\u00ec khi Vi\u1ec7t Nam gia nh\u1eadp v\u00e0o WTO s\u1ebd g\u1eb7p ph\u1ea3i r\u00e2t nhi\u1ec1u b\u1ea5t l\u1ee3i. Ch\u00ednh v\u00ec th\u1ebf, c\u00f4ng t\u00e1c qu\u1ea3n l\u00fd thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u1edf Vi\u1ec7t Nam c\u1ea7n ph\u1ea3i \u0111\u01b0\u1ee3c ho\u00e0n thi\u1ec7n \u0111\u1ec3 \u0111\u00e1p \u1ee9ng nh\u1eefng y\u00eau c\u1ea7u trong xu th\u1ebf h\u1ed9i nh\u1eadp v\u00e0 ph\u00e1t tri\u1ec3n nhanh ch\u00f3ng hi\u1ec7n nay.<\/span><\/p>\n

2. M\u1ee5c \u0111\u00edch nghi\u00ean c\u1ee9u c\u1ee7a \u0111\u1ec1 t\u00e0i<\/em><\/strong><\/span><\/p>\n

Xu\u1ea5t ph\u00e1t t\u1eeb th\u1ef1c t\u1ebf c\u1ee7a Vi\u1ec7t Nam, tr\u00ean gi\u00e1c \u0111\u1ed9 qu\u1ea3n l\u00fd \u0111\u1ec3 g\u00f3p ph\u1ea7n \u0111\u1ea9y m\u1ea1nh c\u00f4ng t\u00e1c qu\u1ea3n l\u00fd thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n v\u00e0 \u0111\u1ec3 ch\u1ed1ng l\u1ea1i n\u1ea1n th\u1ea5t thu thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n v\u00e0 t\u0103ng ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc, n\u00ean em \u0111\u00e3 ch\u1ecdn nghi\u00ean c\u1ee9u \u0111\u1ec1 t\u00e0i:\u201cHo\u00e0n thi\u1ec7n c\u00f4ng t\u00e1c qu\u1ea3n l\u00fd thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u1edf Vi\u1ec7t Nam hi\u1ec7n nay<\/strong>\u201d \u0111\u1ec3 nghi\u00ean c\u1ee9u v\u00e0 ph\u00e1t tri\u1ec3n th\u00e0nh c\u00f4ng tr\u00ecnh d\u1ef1 thi \u201cgi\u1ea3i th\u01b0\u1edfng sinh vi\u00ean nghi\u00ean c\u1ee9u khoa h\u1ecdc<\/strong>\u201d.<\/span><\/p>\n

3. \u0110\u1ed1i t\u01b0\u1ee3ng v\u00e0 ph\u1ea1m vi nghi\u00ean c\u1ee9u<\/em><\/strong><\/span><\/p>\n

Trong ph\u1ea1m vi c\u1ee7a \u0111\u1ec1 t\u00e0i n\u00e0y em t\u1eadp trung nghi\u00ean c\u1ee9u v\u1ec1 c\u00f4ng t\u00e1c qu\u1ea3n l\u00fd thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u1edf n\u01b0\u1edbc ta t\u1eeb n\u0103m 1990 \u0111\u1ebfn nay.<\/span><\/p>\n

\u00a04. Ph\u01b0\u01a1ng ph\u00e1p nghi\u00ean c\u1ee9u<\/em><\/strong><\/span><\/p>\n

S\u1eed d\u1ee5ng t\u1ed5ng h\u1ee3p c\u00e1c ph\u01b0\u01a1ng ph\u00e1p nghi\u00ean c\u1ee9u, trong \u0111\u00f3 ch\u1ee7 y\u1ebfu l\u00e0 ph\u01b0\u01a1ng ph\u00e1p ph\u00e2n t\u00edch v\u00e0 t\u1ed5ng h\u1ee3p, c\u00e1c ph\u01b0\u01a1ng ph\u00e1p \u0111\u1ecbnh t\u00ednh, \u0111\u1ecbnh l\u01b0\u1ee3ng v\u00e0 c\u00e1c c\u00f4ng c\u1ee5 th\u1ed1ng k\u00ea, kh\u1ea3o s\u00e1t th\u1ef1c t\u1ebf.<\/span><\/p>\n

5 Nh\u1eefng \u0111\u00f3ng g\u00f3p khoa h\u1ecdc c\u1ee7a \u0111\u1ec1 t\u00e0i<\/em><\/strong><\/span><\/p>\n

– H\u1ec7 th\u1ed1ng ho\u00e1 c\u00e1c v\u1ea5n \u0111\u1ec1 l\u00fd thuy\u1ebft v\u1ec1 c\u00f4ng t\u00e1c qu\u1ea3n l\u00fd thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n<\/span><\/p>\n

\u00a0<\/em><\/strong>– Tr\u00ecnh b\u00e0y th\u1ef1c tr\u1ea1ng c\u00f4ng t\u00e1c qu\u1ea3n l\u00fd thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n c\u1ee7a n\u01b0\u1edbc ta t\u1eeb n\u0103m 1990 \u0111\u1ebfn nay<\/span><\/p>\n

– \u0110\u1ec1 xu\u1ea5t c\u00e1c gi\u1ea3i ph\u00e1p nh\u1eb1m \u0111\u1ed5i m\u1edbi c\u00f4ng t\u00e1c qu\u1ea3n l\u00fd thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u1edf n\u01b0\u1edbc ta.<\/span><\/p>\n

 <\/p>\n","protected":false},"excerpt":{"rendered":"

K\u1ebf to\u00e1n Centax xin gi\u1edbi thi\u1ec7u lu\u1eadn v\u0103n k\u1ebf to\u00e1n \u0111\u1ec1 t\u00e0i: Ho\u00e0n thi\u1ec7n c\u00f4ng t\u00e1c qu\u1ea3n l\u00fd thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u1edf Vi\u1ec7t Nam hi\u1ec7n nay. M\u1eddi b\u1ea1n \u0111\u1ecdc tham kh\u1ea3o<\/p>\n","protected":false},"author":7,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[1184],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/10026"}],"collection":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/users\/7"}],"replies":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=10026"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/10026\/revisions"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=10026"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=10026"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}