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

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

On Sat, 1 Mar 1997, Dung Nguyen wrote:

> Ba'c Son ne`! La`m sao chi'nh phu? bie^'t ddu+o+.c ngu+o+`i da^n co' 
> lo+.i tu+'c bao nhie^u ma` dda'nh thue^' dda^y. The^' co`n da^n tie^?u 
> thu+o+ng thi` sao? Du` no^.p mo^n ba`i nhu+ng mua thu'ng ba'n bu+ng thi` 
> sao co' receipts dde^? khai ba'o. Ba'c co' y' kie^'n gi` kho^ng?

To^i chi.u, kho^ng bie^'t ho. la`m the^' na`o ve^` ca^u ho?i cu?a ba'c. 
Co' le~ ho. nha('m va`o thu chu? ye^'u da^n la`m ca'c co^ng ty ?
Nhu+ng lu.c la.i thi` ti`m ra tra? lo+`i cho ca^u ho?i cu?a to^i:

> > 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.

Ca'c ba'c ddo.c o+? du+o+'i thi` se~ tha^'y: co^ng da^n VN ddi la`m o+? 
nu+o+'c ngoa`i vo+'i thu nha^.p tre^n 5 trie^.u ddo^`ng/tha'ng pha?i
ddo'ng thue^' thu nha^.p.  Surprise, surprise!  Sinh vie^n, postdocs,
professors VN o+? My~ va` ca'c nu+o+'c kha'c co' the^? sa('p pha?i ddo'ng
thue^' VN ro^`i ddo' !!! 

So+n.

Theo Tho+`i ba'o kinh te^' VN ca'c so^' 15/2 va` 19/2

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Su+?a ddo^?i Pha'p le^.nh thue^' thu nha^.p

HB

Nga`y 6/2/97, UBTV Quo^'c ho^.i dda~ tho^ng qua Pha'p le^.nh su+?a ddo^?i
mo^.t so^' ddie^`u cu?a Pha'p le^.nh thue^' thu nha^.p ddo^'i vo+'i
ngu+o+`i thu nha^.p cao. No^.i dung su+?a ddo^?i go^`m: 

1. Bo? khoa?n thu thue^' thu nha^.p ddo^'i vo+'i thu nha^.p kho^ng
thu+o+`ng xuye^n la` qua` bie^'u, qua` ta(.ng ba(`ng tie^`n tu+` nu+o+'c
ngoa`i chuye^?n ve^` VN. 

2. Na^ng mu+'c kho+?i ddie^?m chi.u thue^' thu nha^.p thu+o+`ng xuye^n
ddo^'i vo+'i co^ng da^n Vie^.t Nam va` ca'c ca' nha^n kha'c ddi.nh cu+
ta.i Vie^.t Nam tu+` 1,2 trie^.u ddo^`ng/tha'ng le^n 2 trie^.u
ddo^`ng/tha'ng. 

Vie^.c tho^ng qua Pha'p le^.nh su+?a ddo^?i na`y se~ khuye^'n khi'ch
chuye^?n ngoa.i te^. ve^` nu+o+'c qua he^. tho^'ng nga^n ha`ng, bu+u
ddie^.n va` ha.n che^' chuye^?n tie^`n theo ca'c con ddu+o+`ng kha'c,
nha^'t la` chuye^?n tie^`n la^.u. Dda(.c bie^.t, se~ ki'ch thi'ch tie^`n
dda^`u tu+ cu?a ba` con Vie^.t kie^`u gu+?i ve^` cho tha^n nha^n trong
nu+o+'c dde^? hu+o+'ng va`o sa?n xua^'t kinh doanh, gia?i quye^'t co^ng
a(n vie^.c la`m. Vo+'i vie^.c su+?a ddo^?i na`y, du+. kie^'n na(m 1997 se~
co' khoa?ng 1,2 ty? USD ngoa.i te^. la` qua` bie^'u, qua` ta(.ng chuye^?n
va`o Vie^.t Nam. 

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Thue^' thu nha^.p thu+o+`ng xuye^n ddo^'i vo+'i ngu+o+`i co' thu nha^.p
cao

Pha'p le^.nh su+?a ddo^?i mo^.t so^' ddie^`u cu?a Pha'p le^.nh thue^' thu
nha^.p ddo^'i vo+'i ngu+o+`i co' thu nha^.p cao "dda~ ddu+o+.c UBTV Quo^'c
ho^.i tho^ng qua nga`y 6/2/97 Chi'nh phu? tri`nh le^n Quo^'c ho^.i vo+'i 3
ddie^?m su+?a ddo^?i:

Hie^.n nay, Bo^. ta`i chi'nh ddang du+. tha?o dde^? tri`nh Chi'nh phu? 
hu+o+'ng da^~n chi tie^'t thi ha`nh Pha'p le^.nh na`y dde^? ki.p tho+`i
ban ha`nh ngay sau khi Pha'p le^.nh co' hie^.u lu+.c thi ha`nh. No^.i dung
chi'nh du+. tha?o cu?a Bo^. ta`i chi'nh nhu+ sau: 

1. Ddie^`u 9 ddu+o+.c su+?a ddo^?i: "Thu nha^.p thu+o+`ng xuye^n chi.u
thue^' la` to^?ng so^' tie^`n thu ddu+o+.c cu?a tu+`ng ca' nha^n bi`nh
qua^n tha'ng trong na(m tre^n 2 trie^.u ddo^`ng ddo^'i vo+'i co^ng da^n
Vie^.t Nam va` ca' nha^n kha'c ddi.nh cu+ ta.i Vie^.t Nam, tre^n 5 trie^.u
ddo^`ng ddo^'i vo+'i ngu+o+`i nu+o+'c ngoa`i cu+ tru' ta.i Vie^.t Nam va`
co^ng da^n Vie^.t Nam lao ddo^.ng, co^ng ta'c o+?  nu+o+'c ngoa`i. Rie^ng
ngu+o+`i nu+o+'c ngoa`i ddu+o+.c coi la` kho^ng cu+ tru' ta.i VN, thu
nha^.p thu+o+`ng xuye^n chi.u thue^' la` to^?ng so^' thu nha^.p do la`m
vie^.c ta.i VN. 

Ngu+o+`i nu+o+'c ngoa`i ddu+o+.c coi la` cu+ tru' ta.i VN ne^'u o+? tu+`
183 nga`y tro+? le^n ti'nh cho 12 tha'ng ke^? tu+` khi dde^'n VN, ddu+o+.c
coi la` kho^ng cu+ tru' ne^'u o+? ta.i VN du+o+'i 183 nga`y. 
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