{"id":7200,"date":"2022-05-10T10:21:32","date_gmt":"2022-05-10T03:21:32","guid":{"rendered":"https:\/\/fts.com.vn\/?p=7200"},"modified":"2025-11-11T14:33:21","modified_gmt":"2025-11-11T07:33:21","slug":"nhung-thay-doi-tren-he-thong-thue-den-nam-2030-tang-thue-thuoc-la-ruou-bia-bo-sung-thu-thue-nha","status":"publish","type":"article","link":"https:\/\/fts.com.vn\/en\/article\/nhung-thay-doi-tren-he-thong-thue-den-nam-2030-tang-thue-thuoc-la-ruou-bia-bo-sung-thu-thue-nha\/","title":{"rendered":"Nh\u1eefng thay \u0111\u1ed5i tr\u00ean h\u1ec7 th\u1ed1ng thu\u1ebf \u0111\u1ebfn n\u0103m 2030: T\u0103ng thu\u1ebf thu\u1ed1c l\u00e1, r\u01b0\u1ee3u, bia, b\u1ed5 sung thu thu\u1ebf nh\u00e0"},"content":{"rendered":"
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Ng\u00e0y 23\/4 v\u1eeba qua, Ph\u00f3 Th\u1ee7 t\u01b0\u1edbng L\u00ea Minh Kh\u00e1i v\u1eeba k\u00fd Quy\u1ebft \u0111\u1ecbnh s\u1ed1 508\/Q\u0110-TTg ph\u00ea duy\u1ec7t\u00a0Chi\u1ebfn l\u01b0\u1ee3c c\u1ea3i c\u00e1ch h\u1ec7 th\u1ed1ng thu\u1ebf \u0111\u1ebfn n\u0103m 2030<\/i>. \u0110\u1ec1 xu\u1ea5t thay \u0111\u1ed5i c\u00e1c s\u1eafc thu\u1ebf, ph\u00ed, l\u1ec7 ph\u00ed ch\u1ee7 y\u1ebfu:<\/p>\n

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  • Thu\u1ebf thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t<\/li>\n
  • Thu\u1ebf s\u1eed d\u1ee5ng nh\u00e0 \u0111\u1ea5t<\/li>\n
  • Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (GTGT)<\/li>\n
  • Thu\u1ebf xu\u1ea5t nh\u1eadp kh\u1ea9u (XNK)<\/li>\n
  • Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p (TNDN) \u2013 thu nh\u1eadp c\u00e1 nh\u00e2n (TNCN)<\/li>\n
  • Thu\u1ebf t\u00e0i nguy\u00ean m\u00f4i tr\u01b0\u1eddng<\/li>\n
  • M\u1ed9t s\u1ed1 thu\u1ebf kh\u00e1c thu\u1ed9c ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc.<\/li>\n<\/ul>\n

    \"\"<\/p>\n

    M\u1ed9t s\u1ed1 thay \u0111\u1ed5i tr\u00ean h\u1ec7 th\u1ed1ng thu\u1ebf \u0111\u1ebfn n\u0103m 2030<\/em><\/p>\n

    Li\u00ean quan t\u1edbi c\u1ea3i c\u00e1ch h\u1ec7 th\u1ed1ng ch\u00ednh s\u00e1ch thu\u1ebf, vi\u1ec7c ho\u00e0n thi\u1ec7n \u0111\u1ed3ng b\u1ed9 h\u1ec7 th\u1ed1ng thu\u1ebf c\u1ee7a Vi\u1ec7t Nam ph\u00f9 h\u1ee3p v\u1edbi ti\u00eau chu\u1ea9n c\u1ee7a h\u1ec7 th\u1ed1ng thu\u1ebf theo th\u00f4ng l\u1ec7 qu\u1ed1c t\u1ebf. \u0110\u1ed3ng th\u1eddi \u0111\u00e1p \u1ee9ng y\u00eau c\u1ea7u ngu\u1ed3n l\u1ef1c \u0111\u1ec3 th\u1ef1c hi\u1ec7n Chi\u1ebfn l\u01b0\u1ee3c 10 n\u0103m ph\u00e1t tri\u1ec3n kinh t\u1ebf \u2013 x\u00e3 h\u1ed9i t\u1eeb 2021 \u2013 2030.<\/p>\n<\/div>\n<\/div>\n<\/div>\n

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    1. T\u0103ng thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t v\u1edbi r\u01b0\u1ee3u, bia, thu\u1ed1c l\u00e1<\/strong><\/h2>\n<\/div>\n<\/div>\n
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    \u0110\u1ec3 h\u1ea1n ch\u1ebf s\u1ea3n xu\u1ea5t, ti\u00eau d\u00f9ng v\u00e0 th\u1ef1c hi\u1ec7n c\u00e1c cam k\u1ebft qu\u1ed1c t\u1ebf c\u1ea7n x\u00e2y d\u1ef1ng l\u1ed9 tr\u00ecnh \u0111i\u1ec1u ch\u1ec9nh t\u0103ng thu\u1ebf v\u1edbi c\u00e1c m\u1eb7t h\u00e0ng thu\u1ed1c l\u00e1, bia, r\u01b0\u1ee3u. \u0110i\u1ec1u ch\u1ec9nh m\u1ee9c thu\u1ebf ti\u00eau th\u1ee5 v\u1edbi c\u00e1c m\u1eb7t h\u00e0ng thu\u1ed1c l\u00e1, bia r\u01b0\u1ee3u ph\u00f9 h\u1ee3p v\u1edbi \u0111i\u1ec1u ki\u1ec7n kinh t\u1ebf \u2013 x\u00e3 h\u1ed9i giai \u0111o\u1ea1n 2021 \u2013 2030.<\/p>\n

    \u0110\u1ed3ng th\u1eddi, nghi\u00ean c\u1ee9u \u00e1p d\u1ee5ng k\u1ebft h\u1ee3p gi\u1eefa thu\u1ebf su\u1ea5t theo t\u1ef7 l\u1ec7 v\u00e0 m\u1ee9c thu\u1ebf tuy\u1ec7t \u0111\u1ed1i \u0111\u1ed1i v\u1edbi m\u1ed9t s\u1ed1 h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ch\u1ecbu thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t.<\/p>\n<\/div>\n<\/div>\n<\/div>\n

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    2. \u0110i\u1ec1u ti\u1ebft b\u1ed5 sung thu thu\u1ebf nh\u00e0, \u0111\u1ea5t<\/strong><\/h2>\n<\/div>\n<\/div>\n
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    M\u1ed9t n\u1ed9i dung quan tr\u1ecdng c\u1ee7a Quy\u1ebft \u0111\u1ecbnh s\u1ed1 508 \u0111\u01b0\u1ee3c quan t\u00e2m l\u00e0 c\u00e1c lo\u1ea1i thu\u1ebf li\u00ean quan \u0111\u1ebfn s\u1eed d\u1ee5ng \u0111\u1ea5t n\u00f4ng nghi\u1ec7p v\u00e0 thu\u1ebf s\u1eed d\u1ee5ng \u0111\u1ea5t phi n\u00f4ng nghi\u1ec7p. T\u1edbi h\u1ebft n\u0103m 2025 ti\u1ebfp t\u1ee5c th\u1ef1c hi\u1ec7n mi\u1ec5n thu\u1ebf s\u1eed d\u1ee5ng \u0111\u1ea5t n\u00f4ng nghi\u1ec7p g\u00f3p ph\u1ea7n th\u00fac \u0111\u1ea9y ph\u00e1t tri\u1ec3n n\u00f4ng nghi\u1ec7p, n\u00f4ng th\u00f4n m\u1edbi.<\/p>\n

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    Nghi\u00ean c\u1ee9u t\u0103ng m\u1ee9c \u0111i\u1ec1u ti\u1ebft \u0111\u1ed1i v\u1edbi \u0111\u1ea5t v\u00e0 b\u1ed5 sung thu thu\u1ebf \u0111\u1ed1i v\u1edbi nh\u00e0 nh\u1eb1m m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng nh\u00e0, \u0111\u1ea5t c\u00f3 hi\u1ec7u qu\u1ea3, h\u1ea1n ch\u1ebf vi\u1ec7c \u0111\u1ea7u c\u01a1 nh\u00e0, \u0111\u1ea5t, \u0111\u1ea3m b\u1ea3o ngu\u1ed3n thu h\u1ee3p l\u00fd, \u1ed5n \u0111\u1ecbnh cho ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc, ph\u00f9 h\u1ee3p v\u1edbi \u0111i\u1ec1u ki\u1ec7n kinh t\u1ebf \u2013 x\u00e3 h\u1ed9i c\u1ee7a Vi\u1ec7t Nam v\u00e0 th\u00f4ng l\u1ec7 qu\u1ed1c t\u1ebf.<\/p>\n<\/div>\n<\/div>\n<\/div>\n

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    3. \u0110i\u1ec1u ch\u1ec9nh b\u1ed5 sung thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng<\/strong><\/h2>\n<\/div>\n<\/div>\n
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    Trong ch\u00ednh s\u00e1ch thay \u0111\u1ed5i h\u1ec7 th\u1ed1ng thu\u1ebf \u0111\u1ebfn n\u0103m 2030, thu\u1ebf GTGT ti\u1ebfn t\u1edbi \u00e1p d\u1ee5ng m\u1ed9t m\u1ee9c thu\u1ebf su\u1ea5t, m\u1edf r\u1ed9ng c\u01a1 s\u1edf thu\u1ebf \u0111\u1ed1i v\u1edbi thu\u1ebf GTGT th\u00f4ng qua gi\u1ea3m nh\u00f3m h\u00e0ng h\u00f3a d\u1ecbch v\u1ee5 kh\u00f4ng ch\u1ecbu thu\u1ebf v\u00e0 nh\u00f3m h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t 5%.<\/p>\n

    Nghi\u00ean c\u1ee9u t\u0103ng thu\u1ebf su\u1ea5t thu\u1ebf GTGT theo l\u1ed9 tr\u00ecnh, \u0111i\u1ec1u ch\u1ec9nh ng\u01b0\u1ee1ng doanh thu \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb cho ph\u00f9 h\u1ee3p v\u1edbi th\u1ef1c t\u1ebf. \u00c1p d\u1ee5ng th\u1ed1ng nh\u1ea5t ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf theo t\u1ef7 l\u1ec7 % tr\u00ean doanh thu \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 doanh thu d\u01b0\u1edbi ho\u1eb7c kh\u00f4ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb.<\/p>\n<\/div>\n<\/div>\n<\/div>\n

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    4. \u0110i\u1ec1u ch\u1ec9nh thu\u1ebf Xu\u1ea5t Nh\u1eadp kh\u1ea9u<\/strong><\/h2>\n<\/div>\n<\/div>\n
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    Nghi\u00ean c\u1ee9u s\u1eeda \u0111\u1ed5i ch\u00ednh s\u00e1ch thu\u1ebf XNK \u0111\u1ec3 th\u00fac \u0111\u1ea9y xu\u1ea5t kh\u1ea9u, gia t\u0103ng gi\u00e1 tr\u1ecb n\u1ed9i \u0111\u1ecba, h\u1ea1n ch\u1ebf xu\u1ea5t kh\u1ea9u th\u00f4. Ti\u1ebfn h\u00e0nh c\u00e1c ch\u00ednh s\u00e1ch \u01b0u \u0111\u00e3i \u0111\u1ec3 th\u00fac \u0111\u1ea9y ph\u00e1t tri\u1ec3n c\u00e1c ng\u00e0nh c\u00f4ng nghi\u1ec7p m\u0169i nh\u1ecdn, h\u1ed7 tr\u1ee3 v\u00e0 c\u00e1c l\u0129nh v\u1ef1c \u01b0u ti\u00ean, b\u1ea3o \u0111\u1ea3m ph\u00f9 h\u1ee3p v\u1edbi c\u00e1c \u0111\u1ecbnh h\u01b0\u1edbng ph\u00e1t tri\u1ec3n kinh t\u1ebf-x\u00e3 h\u1ed9i c\u1ee7a \u0111\u1ea5t n\u01b0\u1edbc trong t\u1eebng th\u1eddi k\u1ef3 v\u00e0 c\u00e1c cam k\u1ebft qu\u1ed1c t\u1ebf.<\/p>\n

    Ti\u1ebfp t\u1ee5c thu g\u1ecdn s\u1ed1 l\u01b0\u1ee3ng m\u1ee9c thu\u1ebf su\u1ea5t \u0111\u1ec3 \u0111\u01a1n gi\u1ea3n bi\u1ec3u thu\u1ebf nh\u1eadp kh\u1ea9u, ph\u1ea5n \u0111\u1ea5u gi\u1ea3m t\u1eeb 32 m\u1ee9c hi\u1ec7n nay xu\u1ed1ng kho\u1ea3ng 25 m\u1ee9c v\u00e0o n\u0103m 2025 v\u00e0 \u0111\u1ea1t 20 m\u1ee9c v\u00e0o n\u0103m 2030.<\/p>\n<\/div>\n<\/div>\n<\/div>\n

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    5. \u0110i\u1ec1u ch\u1ec9nh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p, thu nh\u1eadp c\u00e1 nh\u00e2n<\/strong><\/h2>\n<\/div>\n<\/div>\n
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    • \u01afu \u0111\u00e3i thu\u1ebf TNDN, r\u00e0 so\u00e1t \u0111\u1ec3 s\u1eeda \u0111\u1ed5i ho\u1eb7c b\u00e3i b\u1ecf \u01b0u \u0111\u00e3i mi\u1ec5n, gi\u1ea3m thu\u1ebf kh\u00f4ng c\u00f2n ph\u00f9 h\u1ee3p v\u1edbi y\u00eau c\u1ea7u ph\u00e1t tri\u1ec3n, y\u00eau c\u1ea7u h\u1ed9i nh\u1eadp qu\u1ed1c t\u1ebf. H\u1ea1n ch\u1ebf t\u1ed1i \u0111a l\u1ed3ng gh\u00e9p ch\u00ednh s\u00e1ch mi\u1ec5n, gi\u1ea3m thu\u1ebf v\u1edbi ch\u00ednh s\u00e1ch x\u00e3 h\u1ed9i, \u0111\u1ea3m b\u1ea3o t\u00ednh trung l\u1eadp c\u1ee7a thu\u1ebf \u0111\u1ec3 c\u00f3 th\u1ec3 \u00e1p d\u1ee5ng \u1ed5n \u0111\u1ecbnh trung h\u1ea1n v\u00e0 d\u00e0i h\u1ea1n.<\/li>\n
    • Th\u1ef1c hi\u1ec7n \u01b0u \u0111\u00e3i thu\u1ebf TNDN \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p nh\u1ecf v\u00e0 si\u00eau nh\u1ecf, ch\u00ednh s\u00e1ch thu h\u00fat v\u1ed1n \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i chuy\u1ec3n tr\u1ecdng \u0111i\u1ec3m t\u1eeb s\u1ed1 l\u01b0\u1ee3ng sang ch\u1ea5t l\u01b0\u1ee3ng, khuy\u1ebfn kh\u00edch s\u1ef1 tham gia \u0111\u1ea7u t\u01b0 v\u00e0o nh\u1eefng ng\u00e0nh m\u0169i nh\u1ecdn v\u00e0 \u0111\u1ecba b\u00e0n c\u1ea7n khuy\u1ebfn kh\u00edch \u0111\u1ea7u t\u01b0.<\/li>\n
    • \u0110\u1ed1i v\u1edbi thu\u1ebf TNCN, r\u00e0 so\u00e1t \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf, nghi\u00ean c\u1ee9u s\u1eeda \u0111\u1ed5i, b\u1ed5 sung theo h\u01b0\u1edbng \u0111i\u1ec1u ch\u1ec9nh s\u1ed1 l\u01b0\u1ee3ng v\u00e0 c\u00e1c m\u1ee9c thu\u1ebf su\u1ea5t ph\u00f9 h\u1ee3p v\u1edbi thu nh\u1eadp ch\u1ecbu thu\u1ebf ph\u00f9 h\u1ee3p v\u1edbi b\u1ea3n ch\u1ea5t c\u1ee7a t\u1eebng lo\u1ea1i thu nh\u1eadp. \u0110\u1ed3ng th\u1eddi t\u1ea1o \u0111i\u1ec1u ki\u1ec7n quy\u1ebft to\u00e1n thu\u1ebf \u0111\u01a1n gi\u1ea3n nhanh ch\u00f3ng ch\u00ednh x\u00e1c, ng\u0103n ch\u1eb7n c\u00e1c h\u00e0nh vi tr\u1ed1n thu\u1ebf.<\/li>\n
    • Nghi\u00ean c\u1ee9u s\u1eeda \u0111\u1ed5i, b\u1ed5 sung quy \u0111\u1ecbnh v\u1ec1 mi\u1ec5n, gi\u1ea3m thu\u1ebf cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u00f9 h\u1ee3p v\u1edbi b\u1ed1i c\u1ea3nh kinh t\u1ebf \u2013 x\u00e3 h\u1ed9i c\u1ee7a n\u01b0\u1edbc ta trong t\u1eebng giai \u0111o\u1ea1n.<\/li>\n<\/ul>\n

      6. \u0110i\u1ec1u ch\u1ec9nh thu\u1ebf t\u00e0i nguy\u00ean v\u00e0 m\u00f4i tr\u01b0\u1eddng<\/strong><\/h2>\n

      V\u1edbi ch\u00ednh s\u00e1ch thay \u0111\u1ed5i h\u1ec7 th\u1ed1ng thu\u1ebf \u0111\u1ebfn n\u0103m 2030, thu\u1ebf t\u00e0i nguy\u00ean c\u1ea7n nghi\u00ean c\u1ee9u s\u1eeda \u0111\u1ed5i quy \u0111\u1ecbnh, gi\u00e1 t\u00ednh, s\u1ea3n l\u01b0\u1ee3ng t\u00ednh, khung \u2013 m\u1ee9c thu\u1ebf v\u00e0 mi\u1ec5n gi\u1ea3m theo h\u01b0\u1edbng minh b\u1ea1ch, r\u00f5 r\u00e0ng. \u0110\u1ea3m b\u1ea3o ch\u00ednh s\u00e1ch thu\u1ebf t\u00e0i nguy\u00ean l\u00e0 c\u00f4ng c\u1ee5 h\u1eefu hi\u1ec7u \u0111\u1ec3 g\u00f3p ph\u1ea7n qu\u1ea3n l\u00fd, b\u1ea3o v\u1ec7, khuy\u1ebfn kh\u00edch s\u1eed d\u1ee5ng ti\u1ebft ki\u1ec7m, hi\u1ec7u qu\u1ea3, n\u00e2ng cao ch\u1ea5t l\u01b0\u1ee3ng gi\u00e1 tr\u1ecb t\u00e0i nguy\u00ean.<\/p>\n

      \u0110\u1ec3 n\u00e2ng cao \u00fd th\u1ee9c b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng c\u1ea7n nghi\u00ean c\u1ee9u m\u1edf r\u1ed9ng \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a g\u00e2y \u00f4 nhi\u1ec5m, \u0111i\u1ec1u ch\u1ec9nh khung v\u00e0 m\u1ee9c thu\u1ebf nh\u1eb1m \u0111\u1ea3m b\u1ea3o ch\u00ednh s\u00e1ch thu\u1ebf b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng. \u00c1p d\u1ee5ng ch\u00ednh s\u00e1ch thu\u1ebf nh\u01b0 c\u00f4ng c\u1ee5 kinh t\u1ebf quan tr\u1ecdng g\u00f3p ph\u1ea7n h\u1ea1n ch\u1ebf vi\u1ec7c s\u1ea3n xu\u1ea5t v\u00e0 s\u1eed d\u1ee5ng h\u00e0ng h\u00f3a g\u00e2y \u00f4 nhi\u1ec5m m\u00f4i tr\u01b0\u1eddng nghi\u00eam tr\u1ecdng.<\/p>\n

      Theo Expertis.vn<\/strong><\/em><\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"

      Ng\u00e0y 23\/4 v\u1eeba qua, Ph\u00f3 Th\u1ee7 t\u01b0\u1edbng L\u00ea Minh Kh\u00e1i v\u1eeba k\u00fd Quy\u1ebft \u0111\u1ecbnh s\u1ed1 508\/Q\u0110-TTg ph\u00ea duy\u1ec7t\u00a0Chi\u1ebfn l\u01b0\u1ee3c c\u1ea3i c\u00e1ch h\u1ec7 th\u1ed1ng thu\u1ebf \u0111\u1ebfn n\u0103m 2030. \u0110\u1ec1 xu\u1ea5t thay \u0111\u1ed5i c\u00e1c s\u1eafc thu\u1ebf, ph\u00ed, l\u1ec7 ph\u00ed ch\u1ee7 y\u1ebfu: Thu\u1ebf thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t Thu\u1ebf s\u1eed d\u1ee5ng nh\u00e0 \u0111\u1ea5t Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng […]<\/p>\n","protected":false},"featured_media":13630,"template":"","article_category":[],"class_list":["post-7200","article","type-article","status-publish","has-post-thumbnail","hentry"],"_links":{"self":[{"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/article\/7200","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/article"}],"about":[{"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/types\/article"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/media\/13630"}],"wp:attachment":[{"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/media?parent=7200"}],"wp:term":[{"taxonomy":"article_category","embeddable":true,"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/article_category?post=7200"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}