De xuat giam tru gia canh 9 trieu dongthang

Thứ tư, 04 Tháng tư 2012, 09:28 GMT+7

De xuat giam tru gia canh 9 trieu dong/thang Nguoi dan dang ky thue thu nhap ca nhan tai Cuc Thue TP.HCM Cuc Thue TP.HCM vua co van ban gop y du thao Luat sua doi, bo sung Luat thue thu nhap ca nhan (TNCN), trong do de xuat muc giam tru gia canh 9 trieu dong/thang.

Co quan nay cho rang muc nay se tao duoc su dong thuan cua xa hoi, luat se de di vao cuoc song.

Noi nay cung kien nghi giam muc thue suat bac 1 bieu thue luy tien tung phan tu 5% xuong 3%, dong thoi gian cac bac thue con lai de muc dieu tiet thue khong tang qua nhanh.

Thue tang 276%

Theo gop y cua Cuc Thue TP.HCM, du thao sua doi Luat thue TNCN dua tren bon yeu to la GDP binh quan dau nguoi, CPI, tien luong toi thieu va ket qua dieu tra muc song cua nguoi dan de dua ra muc giam tru gia canh. Tuy nhien, neu can cu muc luong toi thieu nam 2014 theo de an cai cach tien luong giai doan 2013-2020 va cach tinh muc giam tru cho ban than nguoi nop thue bang sau lan luong toi thieu khu vuc hanh chinh su nghiep nhu hien nay thi muc giam tru gia canh den nam 2014 phai tuong duong 9,9 trieu dong/thang.

De xuat giam tru gia canh 9 trieu dong/thang, Tin tuc trong ngay, thue TNCN, thu nhap ca nhan, thue suat, giam tru gia canh, phu cap, tro cap, luong toi thieu, cai cach tien luong, nguoi phu thuoc, bao, tin tuc, tin hot, tin hay

Muc giam tru gia canh dang ap dung va de xuat sua doi (Do hoa: V.Cuong)

Con neu tinh dua tren GDP binh quan dau nguoi va cach xac dinh muc giam tru gia canh bang 2,5 lan muc GDP nhu Luat thue TNCN hien hanh thi muc giam tru cho nguoi nop thue nam 2014 phai la 8,9-9,1 trieu dong/thang (can cu tren GDP du kien nam 2014 o muc 1.811 1.843 USD/nam, tuong duong 3,5 trieu - 3,7 trieu dong/thang). Neu so sanh muc tang tien luong co ban hien nay voi nam 2014 thi toc do tang cung len den 1,98 lan. Trong khi Bo Tai chinh chi de xuat tang muc giam tru gia canh 50% lam cho so thue TNCN ma nguoi lao dong phai nop nam 2014 cao hon han so voi hien hanh. Cu the:

Nam 2012, mot ca nhan co tong thu nhap chiu thue tu tien luong, tien cong la 10 trieu dong/thang, so thue phai nop sau khi giam tru gia canh cho ban than la 350.000 dong.

De xuat giam tru gia canh 9 trieu dong/thang, Tin tuc trong ngay, thue TNCN, thu nhap ca nhan, thue suat, giam tru gia canh, phu cap, tro cap, luong toi thieu, cai cach tien luong, nguoi phu thuoc, bao, tin tuc, tin hot, tin hay

Nguoi dan dang ky thue thu nhap ca nhan tai Cuc Thue TP.HCM

Den nam 2014, neu toc do tang tien luong nhu tren thi thu nhap cua ca nhan tren se tang len muc 19,879 trieu dong/thang. Can cu muc giam tru theo de xuat cua Bo Tai chinh la 6 trieu dong/thang va giu nguyen cac bac thue theo bieu thue luy tien tung phan thi nam 2014 thue TNCN ma ca nhan nay phai nop moi thang len den 1.318.350 dong, tang 276% so voi muc hien hanh.

Tren co so do Cuc Thue TP.HCM de xuat nen ap dung cach tinh dua tren GDP hay muc luong toi thieu va ap dung theo ti le nhu Luat thue TNCN hien hanh, dong thoi ap dung muc giam tru gia canh cho ban than nguoi nop thue la 9 trieu dong/thang nham tao duoc su dong thuan cao cua xa hoi, tu do Luat thue TNCN de di vao cuoc song.

Xa roi thuc te

Co so phan tich muc giam tru gia canh tai du thao sua doi Luat thue TNCN cung dua vao cac so lieu danh gia du bao nhu CPI va GDP dua tren gia dinh boi canh kinh te the gioi va trong nuoc la binh thuong, khong lam phat cao, cung khong co khung hoang, suy giam. Tiep theo la tien luong toi thieu se tang cao hon theo lo trinh cai cach chinh sach tien luong giai doan 2013-2020 cung voi ket qua cuoc dieu tra xa hoi hoc duoc thuc hien tu nam 2010 cua Tong cuc Thong ke ve thu nhap va muc song dan cu.

Nhung Cuc Thue TP.HCM cung dat nghi van rang den thoi diem nam 2014 khi Luat thue TNCN sua doi, bo sung co hieu luc thi lieu cac du bao ve muc song cua nguoi dan so voi so lieu cua cuoc dieu tra nay co con chinh xac hay khong? Cuc Thue cung cho rang can het suc luu y den tinh chinh xac cua cac nguon tai lieu tham khao de tinh toan muc giam tru vi luon co mot khoang cach kha xa giua cac con so du bao.

Bieu thue luy tien tung phan theo de xuat cua Cuc Thue TP.HCM:

Bac thue

Phan thu nhap tinh thue/nam (trieu dong)

Phan thu nhap tinh thue/thang (trieu dong)

Thue suat (%)

1

Ðen 60

Ðen 5

3

2

Tren 60 den 120

Tren 5 den 10

10

3

Tren 120 den 240

Tren 10 den 20

15

4

Tren 240 den 420

Tren 20 den 35

20

5

Tren 420 den 660

Tren 35 den 55

25

6

Tren 660

Tren 55

30

Cung theo Cuc Thue TP.HCM, qua ba nam thuc hien Luat thue TNCN, so thue TNCN thu duoc tren dia ban TP.HCM da tang gan bon lan. Ti trong cua sac thue nay so voi tong thu ngan sach tren dia ban cung ngay cang tang len. Tuy nhien chinh sach thue TNCN hien nay con co mot so noi dung quy dinh phuc tap, khong dap ung duoc yeu cau cai cach thu tuc hanh chinh va bat cap so voi thuc tien.

Giam muc thue suat bac 1 con 3%

Tai van ban gop y, Cuc Thue TP.HCM cung cho rang hien nay so nguoi nop thue o bac 1 cua bieu thue luy tien tung phan chiem den 73% tong so doi tuong nop thue TNCN tu tien luong, tien cong. De duoc su ung ho cua dong dao so doi tuong nay, nen de xuat giam muc thue suat bac 1 tu muc 5% xuong con 3%. Viec dieu chinh nay chi khien so thu ngan sach giam khoang 700 ti dong.

Theo Cuc Thue, so sut giam nay khong lon va co the bu bang cach tang cuong cong tac kiem tra, kiem soat viec ke khai, quyet toan thue cua 27% ca nhan co thu nhap cao con lai. Nhu vay hieu qua dat duoc se cao hon.

Cuc Thue cung de xuat nen gian cac bac thue con lai de muc dieu tiet thue khong tang qua nhanh, qua do nham khuyen khich nguoi nop thue co trinh do ky thuat cao, nang luc dieu hanh gioi ra suc lao dong, san xuat kinh doanh de co thu nhap cao hon.

De nghi cac khoan phu cap, tro cap khong tinh thue

Ngoai ra, Cuc Thue TP.HCM cung kien nghi bo sung cac khoan phu cap, tro cap khong tinh vao thu nhap chiu thue. Theo thong tu 62, mot so khoan phu cap duoc huong nhu tien mua ve may bay di va ve phep trong nam, khoan tien hoc phi cho con theo bac hoc pho thong chi mien cho nguoi nuoc ngoai trong khi nguoi VN van bi tinh thue. Cuc Thue de nghi ap dung mien thue cac khoan tren ca voi nguoi VN de tao su cong bang.

Ve thu nhap tu chuyen nhuong bat dong san, Cuc Thue kien nghi nen quy dinh mien thue voi cac truong hop doi nha, doi dat; thu nhap tu uy quyen chuyen nhuong nha, dat neu la nha o, dat o duy nhat.



Theo Anh Hong (Tuoi tre)

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