Ca'ch ti'nh thue^' thu nha^.p ta.i VN

[Dam Son <son@fermi.phys.washington.edu>]

Hi,
Nga`y 6/2 Quo^'c ho^.i dda~ tho^ng qua su+?a ddo^.i pha'p le^.n ve^` 
thue^' thu nha^.p. Thue^' ti'nh ha`ng tha'ng, va` ca'ch ti'nh thue^' nhu+ 
sau (Theo Tua^`n Ba'o kinh te^' VN). Kho^ng ro~ ngu+o+`i nu+o+'c ngoa`i 
la`m vie^.c o+? VN co' pha?i ddo'ng thue^' nhu+ va^.y kho^ng, va` 
ngu+o+`i VN o+? nu+o+'c ngoa`i (nhu+ DHS) co' pha?i ddo'ng thue^' kho^ng.

Ba?ng thue^' ddo+n gia?i ga^'p 100 la^`n ba?ng thue^' cu?a My~:

        < 2 trie^.u 	0%
        2-3 trie^.u 	10%
	3-4		20%
	4-6		30%
	6-8		40%
	8-10        	50%
	> 10		60%
	thue^' bo^? sung: 30% cho thu nha^.p tre^n 8 trie^.u sau khi 
	no^.p thue^' chi'nh 


Nhu+ va^.y, ai co' lu+o+ng du+o+'i 2 trie^.u/tha'ng  kho^ng pha?i ddo'ng 
thue^' thu nha^.p

Gia? su+? lu+o+ng ba.n la` 2,5 trie^.u/tha'ng.  2 trie^.u dda^`u kho^ng
pha?i ddo'ng thue^', 0,5 trie^.u co`n la.i se~ ddo'ng thue^' 10%.  Nhu+
va^.y mo^~i tha'ng pha?i ddo'ng 50.000 ddo^`ng,

Gia? su+? lu+ong la` 7 trie^.u.  Nhu+ va^.y:

	2 tr. dda^`u kho^ng thue^'	0
	1 tr sau thue^'	10%		100.000
	1 tr thue^' 20%			200.000
	2 tr thue^' 30%			600.000
	1 tr thue^' 40%			400.000

nhu+ va^.y mo^~i tha'ng pha?i ddo'ng 1,3 trie^.u tie^`n thue^' thu nha^.p.

Gia? su+? lu+o+ng 15 trie^.u/tha'ng.

	2 tr 0%		  0
	1 tr 10%	  100.000
	1 tr 20%	  200.000
	2 tr 30%	  600.000
	2 tr 40%	  800.000
	2 tr 50%	1.000.000
	5 tr 60%	3.000.000

to^?ng co^.ng 5.7 tr, co`n la.i 15-5,7=9,3 tr

So^' tie^`n na`y lo+'n ho+n 8 tr. la` 9,3-8 = 1,3 tr. ne^n pha?i no^.p the^m
1,3 x 30% = 0,39 trie^.u

To^?ng so^' thue^' pha?i no^.p la`: 5,7 + 0,39 = 6,09 trie^.u/tha'ng.


So+n.