Kinh nghiệm của thái lan về chính sách thuế thu nhập cá nhân và vận dụng cho việt nam

c THANH TUNG IQ] NA1 aZ _ aX a TRUONG DAI HOC KINH TE QUOC DAN TRUONG THANH TUNG DAI HQC KTQD TT THONG TN THU VIEN PHONG LUAN AVTl' LlfU KINH NGHIEM CUA THAI LAN VE CHINH SACH THUE THU NHAP CA NHAN VA VAN DUNG CHO VIET NAM • • • Chuyen nganh: Kinh te The gioi va Quan he KTQT (Kinh te Doi ngoai) LUAN VAN THAC SY KINH TE » • Ngloi hldng dan khoa hoc: PGS.TS NGUYEN NHU BINH HA NOI, NAM 2011 r '■ if LOT CAM DOAN Toi xin cam doan day la cong trinh nghien cuu doc lap cua toi So lieu duoc neu luan vSn la trung thuc va co trlch nguon Ket qua nghicn cuu luan van la trung thuc va chua duoc cong bo bat ky cong trinh nghien cuu nao khac TAC GIA LUAN VAN Truong Thanh Tung M.VC LVC Loi cam doan Danh mu c cac tu viet tat V Danh muc bang, bieu, bieu do, hinh Tom tat luan van •» _ MO DAU CHOONG 1: MQT SO VAN DE LY LUAN GO BAN VE CH1NH SACH THUE THU NHAP CA NHAN 1.1 Tong quan ve thue thu nhap ca nhan 5 1.1.1 Lich su doi cua thuc thu nhap ca nhan 11.2 Khai ni?m ve thue thu nhap ca nhan va chinh sach thuc thu nhap ca nhan 1.1.3 Dac diem cua thue thu nhap ca nhan 12 Xay dung c-hirn sach thue thu nhap ca nhan 15 1.2.1 Cac yeu to cau tlanl he thong hU^nU sccU thue thu nhap ca nhan 15 1.2.2 Cac tieu thuc xny dung cUlnU sacl tlue thu ghpp ca nhan 17 / 1.2.3 Quy trinh xny dung cUinh sach thue thu iihap ca nhan 22 » r 1.3 Vai it'dcca thuc thu ngUpcC nliln vVclilnn sadit huSt hu nnha cc nnUn.25 1.3.1 Doi voi su plat trien kinh te xa hoi noi clung 25 I 3.2 Doi voi he thong thue noi rieng 32 CHOONG : KINH NGHIEM CUA THAI LAN VE CHINH SACH THUE THU NHAP CA NHAN 33 2.1 Mot so van de shung vv th Shing thuu Sai Thai Lan 33 2.1.1 Klai quat clung ve dac diem tu hUien, kinl te xa hoi cua Thai Lan 33 2.1.2 Co cau he thong tlue cua Thai lan 37 2.2 Glinni sach thue Shu nhap ca nhan cua Thai Lan 38 2.2.1 Doi tuong nop thue 38 2.2.2 Thu nhap chiu thue va can cu tinh thue 39 2.2.3 Tlu ghpp duoc mien tlue 41 2.2.4 Cac khoan duoc giam tru va phu cap .42 2.2.5 Thue suat thue thu nhap ca nhan .47 z r r \ r 2.2.6 Mot so van de khac lien quan den chinh sach thue TNCN 47 2.2.7 To chuc there thi chinh sach thue TNCN cua Thai Lan 50 2.3 Danh gia ve chinh sach thue TNCN cua Thai Lan 52 2.3.1 Nhirng diem noi bat chinh sach thue TNCN cua Thai Lan 52 t z 2.3.2 Nhirng han che chinh sach thue TNCN cua Thai Lan 56 2.4 Due ket kinh nghiem cua Thai Lan viec xay dung va thirc thi chinh sach thue TNCN 58 CHtrONG 3: CHINH SACH THUE THU NHAP CA NHAN CUA VIET NAM VA MOT SO GIA1 PHAP HOAN TH1EN DI/A TREN TH AM KHAO KINII NGHIEM CUA THAI LAN 62 3.1 Mot so van de chung ve he thong thue thu nhap ca nhan tai Viet Nam 62 3.1.1 Co cau he thong thue a Viet Nam 62 3.1.2 Khai quat ve he thong thue thu nhap ca nhan tai Viet Nam 63 3.2 Thirc trang chinh sach thue thu nhap ca nhan tai Viet Nam 68 3.2.1 Doi tirong nop thue 68 3.2.2 Thu nhap chiu thue va can cir tinh thue 70 3.2.3 Thu nhap durnc mien thue 77 3.2.4 Giam trir gia canh 80 3.2.5 Thue suat thue thu nhap ca nhan 84 3.2.6 To chuc there thi chinh sach thue TNCN * 91 z 3.3 Danh gia chung ve chinh sach thue thu nhap ca nhan cua Viet Nam 94 3.3.1 Nhirng ket qua moi ve hoan thien chinh sach thue thu nhap ca nhan tai Viet Nam 94 3.3.2 Nhirng bat cap chinh sach thue thu nhap ca nhan 103 3.4 Giai phap hoan thi£n chinh sach thue thu nhap ca nhan tai Viet Nam dira tren tham khao kinh nghiem cua Thai Lan 114 3.5 Mot so kien nghi 125 KET LUAN 129 DANH MUC TAI Llf U THAM KHAO DANH M VC CAC II VIET TAT Viet tat Viet day du NSNN Ngan sach nha nude TNCN Thu nhap ca nhan TUB Tien bat Thai Lan KT-XH Kinh te xa hoi NNT Ngtrcri nop thue DN Doanh nghiep UBND Uy ban nhan dan r DANH MUC BANG, BIEU, BIEU DO, HINH So bang Bang 2.1 Bang 2.2 Bang 2.3 Bang 3.1 Bang 3.2 Bang 3.3 Bang 3.4 Bang 3.5 Bang 3.6 Bang 3.7 So bieu Bieu 2.1 Bieu 2.2 Bieu 2.3 So bieu Bieu 2.1 Ten bang Kim ngach thucmg mai giua Viet Nam va Thai Lan Thue suat ve thue TNCN cua Thai Lan nam 2010 Ket qua thu thue TNCN cua Thai Lan cac nam giai doan (2003-2010) Bieu thue luy lien tirng phan Bieu thue luy tien timg phan (tinh nhanh) Bieu thue luy tien toan phan Bieu thue suat toan phan vdi ca nhan khong cu tru Soz sanh bieu thue TNCN cua Viet Nam vdi Thai Lan Ket qua thu ngan sach Nha nude doi vdi thue TNCN d Viet Nam tir (2003-2010) So thu thue TNCN nam 2010 va thang dau nam 2011 Trang 35 47 54 Ten bieu Cac khoan giam trir thue TNCN d Thai Lan nam 2010 Cac khoan phu cap d Thai Lan nam 2010 Ty le khau tru theo so nam tai san thuoc sd huu cua ngudi ban Trang 43 r So hinh Hinh 1.1 Hinh 1.2 r Ten bieu Ket qua thu thue TNCN cua Thai Lan cac nam giai z doan (2003-2010) Ket qua thu ngan sach Nha nude doi vdi thue TNCN d Viet Nam tir (2003-2010) Ten hinh Anh hudng cua thue TNCN den su cong bang phan phoi thu nhap Do thi dudng cong Laffer " r Bieu 3.1 85 85 87 88 89 101 110 44 49 Trang 54 r 102 Trang 26 30 , x zZ zZ zu w TRUONG DAI HOC KINH TE QUOC DAN TRU'ONG THANH TUNG KINH NGHIEM CUA THAI LAN VE CHINH SACH THUE THU NHAP CA NHAN VA VAN DUNG CHO VIET NAM • • • Chuyen nganh: Kinh te The gioi va Quan he KTQT (Kinh te Doi ngoai) TOM TAT LUAN VAN THAC SY • • HA NOl, NAM 2011 Ji MO DAU Tinh cap thief cua de tai r / r * /' z Thue TNCN la mpt sac thue tien tien, co tac dong sau rong den doi song xa hoi O nhieu nude tren the gidi luat thue TNCN co lich sir lau doi va dong f r t f vai tro la sac thue chii lire h£ thong thue Nhnng d Viet Nam, vai tro cua sac thue TNCN van chira duoc the hien dung tarn Ngay 21/11/2007, Luat * / thue thu nhap ca nhan d& duoc Quoc hoi thong qua va cd hiqu lqc tir 01/01/2009 Tuy nhien hi$n nay, he thong thue thu nhap ca nhan d Viet Nam * X khoan thu nhap ca nhan Thdi gian qua cung vdi sir phat trien cua nen kinh te, thu nhap cua cac tang lop dan cu cung tang len, nhirng khoang each chenh lech ve thu nhap giira nhom ngudi cd thu nhap cao va nhom ngudi cd thu nhap thap cung cd xu hirdng cang gia tang Trong nam 2010 cao gap doi cua nam 1990 (20 nam tang 4,1 lan, binh quan I nam tang 0,2 lan) Trong r v nam 2010, he so chenh lech giau ngheo cua Viet Nam la 9,2 lan thuoc loai cao so vdi nhieu nude: Singapore nam 1998 la 9,7 lan, Trung Quoc nam 2005 la 8.3 lan, Thai Lan n£m 2004 la 8,1 lan, Malaysia nam 2004 la lan Neu xct tir xuat phat diem cua mot nude mdi chuyen doi tir co che mang tinh binh z •> quan sang cor che thi trudng, thi sir chenh lech la khong the khong can Nude My da trai qua tren the ky phat trien tir ban, nhung he so chenh lech cung chi mdi cd 9,1 lan Trong do, Han Quoc va Nhat Ban chenh lech thap hon nhieu Nhat Ban nam 1993 la 3,4 lan, Han Quoc nam 2008 la 4,7 lan Nhu vay viec xay dimg mot he thong chinh sach thue thu nhap ca nhan mot each hieu qua se gop phan dam bao tinh hop ly edng bang, thu hep khoang each chenh lech giau ngheo giira cac tang ldp dan cu, dong thdi Nha ii nude se nSm dirge thong tin ve thu nhap ca nhan Thong qua do, vua thue hien dpng vien nguon lire vua gdp phan phong chong tham nhung, lang phi # » z x Thue TNCN da dirge nhieu nude ap dung tu rat sdm, tir nen kinh te chira phat trien, thu nhap dan cir cung chira cao Den da co tren 180 nunc co luat thue Viec tham khao kinh nghiem, due ket nhung uu vict r lam nen cong cong tac hoan thi?n chinh sach thue TNCN cua mot nunc dang phat trien nhu Thai Lan se la hai hoc kinh nghiem quy bau de Viet r \ z x / Nam hoc hoi, di tSt don dau nham xay dgng mot he thong chinh sach thue TNCN hoan thicn, minh bach, tao sir dong thuan cao moi tang lop x r nhan dan, phu hgp vdi sir phat trien cua the gidi, dap ung yeu cau phat trien * z * ben vung va xu hudng hoi nhap kinh te the gidi Tinh hinli nghien cuu Trong thdi gian qua da co cong trinh nghien cuu ve thue thu nhap ca nhan, Z Z X z song cac nghien ci'ru chu yeu de cap den chinh sach thue TNCN tai Viet Nam, nhung du kien ve luat Thue TNCN dugc ap dung tuong lai, nhung chira X z co cong trinh nao nghien cuu ve chinh sach thue TNCN cua cac nude phat trien va dang phat trien de lav lam kinh nghiem cho Viet Nam - Nghien cuu ve “ chinh sach thue TNCN’" * Z Zv + Thanh Mai, '‘Thue TNCN nhimg kien nghi tic thicc tien”, Tap chi z Thue nha nude, so 14 nam 2011 + Ngo Thu Yen, “He thong thue thu nhap dot vdi ngic&i co thu nhap cao”, Nha xuat ban Thong ke, 2008 + Ths Nguyen Van Phung - Pho vy trudng vu Chinh sach Thue, Bo Tai Chinh, “Hiccmg dan ve thue TNCN, nhung quy dinh moi”, Tap chi tai chinh, so nam 2011 Cac tac gia da di sau vao phan tich, danh gia he thong chinh sach z thue TNCN hien hanh cua Viet Nam nhin tu goc phap luat 119 r + Chi phi v te, bao ve sue khoe cua ngucri than, nguoi nop thue i r + Chi phi nuoi dudng dudi 18 tuoi hoac bi tan tat, mat kha nang lao dong va bo me gia 77?rr sau, nen noi rong hon muc khdi diem chiu thuc Thai Lan, thu nhap binh quan dau ngudi khoang 4.613 USD gap 3,84 lan so vdi 1.200 USD cua Viet Nam quy dinh muc khdi diem tu 0- 150.000Bath tuong duong khoang 105 trieu dong ap dung muc thue suat la 0% (khong phai nop) Tir dong Bath thu 0.001 tang them cua 150.000 Bath tuc la tir dong thir 150.001 bath mdi chiu thue suat 10% Dieu cho thay, Thai Lan da linh dong va dua muc khdi diem dupe coi la chap nhan dupe thdi diem kinh te dang khung hoang nhu hien nay, lao dieu kien cho cac ca nhan sinh hoat hang cung nhu trang trai cho cuoc song gia dinh ho Trong Viet Nam quy dinh den trieu dong /thang tuc 60 trieu ddng/nam da chiu muc thue suat 5% Mire khdi diem nhu hien da nhanh chong trd nen lac hau, dac * trupt gia, lam phat nhu hien nay, khong tao dieu kien cho ngudi lao dong sinh hoat hang cung nhu viec trang trai cho cuoc song gia dinh cua ho Trong thdi gian tdi, Luat thue TNCN nen sua doi theo muc dieu chinh cua r •» r v luong toi thieu, xay dung chung mot muc khdi diem tinh thue phu hop vdi hoan canh sinh hoat cua ngudi Viet Nam va ngudi nudc ngoai Vdi ten goi la thue TNCN (khong phai la thue thu nhap doi vdi ngudi co thu nhap cao), muc khdi diem khong nen xav dung cao nham dong vien su dong gop cua nhieu ' » A 4X • chinh cho ngudi dan, gop phan dam bao an sinh xa hoi Neu chieu theo muc luong toi thieu khu vuc san xuat nudc hi£n (tinh theo vung) vdi 120 muc thap nhat la 830.000 dong/thang va cao nhat la 1.350.000 dong/thang thi muc khoi diem tinh thue TNCN se tuong ung la 6.640.000 -8.300.000 dong/thang den 10.080.000 -13.500.000 dong/thang Thic bay, ve muc thue suat va khoang each thu nhap giua cac khung thue suat: Tai dat nudc dang phat trien nhu Thai Lan, muc thue suat tuong doi don gian Vi vay, ve thue suat bieu cung can can nhac quy dinh viec ap dung thue f r r f suat don nhat ddi voi mot so khoan thu nhap (vi du, voi cac khoan thu nhap tir r x z tien von, thu nhap khac, vdi hoat dong san xuat kinh doanh) va xay dung bieu thue luy tien tung phan ap dung voi cac khoan thu nhap ve tien luong va tien cong z / r r z Xay dung mpt cau true bac thue va thue suat phu hop vdi cau true phan bo thu nhap va muc thu nhap cua cac tang ldp dan cu, dam bao cac yeu cau dong vien nguon thu cho ngan sach Nha nude, tinh hieu qua cua chinh sach thue, phii hop vdi kha nang nop thue cua ddi tuong nop thue va dam bao khong anh hudng den cac hoat dong san xuat xa hoi C) Viet Nam chung ta.bieu thue dang ap dung gom muc thue suat dupe xem la kha phuc tap ben canh khung thuc giua cac bac hep Bieu thue luy Z * z \ tien tirng phan cung can dupe xem xet xay dung theo nam tren co sd tinh thue tir dong thu nhap dau tien (sau trir cac muc mien thu) va dupe ap dung thong nhat chung, vdi ngudi Viet Nam va ngudi nudc ngoai Nen ndi rong khung thue suat bieu thue co the se gom bac vdi cac thue suat: 5%, 10%, 20%, 30% hoac co the giam mire thue suat bac tir 5% xuong 3% cung la mot each de ho trp ngudi nop thue thdi diem lam phat va trirpt gia nhu hien Chenh lech giua bac thu nhap thap vdi bac thu nhap cao nhat la 10 lan (co the 24 trieu dong/nam vdi 240 trieu dong/ nam) khoang each thu nhap d cac bac thap co the ngan, keo dai khoang each d cac bac giua de Z ■» Z / f X tap trung vao doi tuong co thu nhap bien Vi^c thue suat se gop phan 121 tang kha nang canh tranh vai cac quoc gia khu vuc, thirc te co hien tuang mot so nguon thu nhap d Viet Nam bi chuyen nudc ngoai va chiu thue d nuac ngoai Ben canh do, viec thue suat se tao tarn ly tot vai ngudi nop thue dugc ma rong ma van dam bao dugc so thu nhap cho ngan sach Nha nude Han nua thuc suat xuong, so lien nop dugc giam cho moi ngudi r f t gop vdi muc thap hgp ly him linh mot hinh phat neu ca quan thue phat hiqn hanh vi gian lan, anh hudng ca ve danh du va so tien phai bo Viec giam minh bach va giam thieu su “bop meo” ma thue TNCN cd the gay z % Thu turn, hgc tap Thai Lan, de tao su cong bang han phan phdi thu n r nhap va giam khoang each giau ngheo giua cac phan kinh te, tranh tinh trang su giau cd chi tap trung vao mot nhom dan cu, can dau tu nhieu han cho cac dich vu phuc lgi edng cong Nhung de cd the trien khai cac dich vu phuc lgi cong cong, can su trg giup tu phia Nha nudc (cu the la thue khoa, cd su dong gop nop thue TNCN cua mot bo phan dan cut cd thu nhap cao, cac to chuc, cac ca nhan Thong qua dau tir vao cac dich vu cong cong, moi ngudi cung dugc hudng cac tien ich cua cac dich vu dem lai nhu cai thien ca sd tang, chain soc y te Nha nudc cung nen dau tu nhieu han nua cho cac dich vu phuc lgi nhu ho trg kinh phi cho hoc sinh, sinh vien ngheo, co hoan canh kho khan, ngudi tan tat, ngudi nhiem chat doc da cam, ho trg sinh hoat cho ngudi dan a nhung vung sau, vung xa, vung chiu nhieu thien tai, lu lut, cac khoan toan luong huu cho ngudi gia, cac tien ich trg cap cho ngudi ngheo Thong qua cac dich vu phuc lgi cong cong, se giup phan nao viec z z cho viec phan phdi lai thu nhap mot each cong bang han, rut ngan khoang each chenh lech giau ngheo Thu chin, mot sd giai phap khac: 122 -Ve viec mien thue TNCN vdi trudng hgp chuyen nhugng mot nha, dat nhat, tren thuc te hien rat khd kiem tra tinh chinh xac va trung thuc, z ma chi hoan toan dua vao su tu giac cua ngudi khai thuc, do tinh rui ro that thu thue rat cao Vi vay, nen chuyen doi tugng tu dugc mien thue sang dugc giam 50% so thue phai nop la phu hgp, nham han che that thu thue, dong thdi van kiem ke, kiem soat dugc ho^it dong chuyen nhugng kinh doanh bat dong san - Ve thue suat chuyen nhugng bat dong san: Nen thuc hien ap I muc thue suat chuyen nhugng bat dong san la 2% (thay cho hai phuong phap tinh thue hien hanh nhu hien nay) de ap dung thong nhat, tranh tien, gay that thu NSNN (3) Giai phap ve to chuc thuc hien chinh sach thue TNCN Thir nhat, phat trien hinh thuc toan khong dung tien mat toan bo nen kinh te quoc dan, hudng tdi viec quan ly thu nhap cua ca nhan qua he thong ngan hang, cd nhu vay mdi kiem soat dugc thu nhap cua ca nhan, dat dugc myc tieu thu dung, thu du cho NSNN * A Z Thu- hai, day manh va triet de hon nua co che khau tru thue TNCN tai nguon trudc chi tra thu nhap cho ca nhan Day la phuong phap thu thue cd * Z r z t hieu qua va chong that thu tot nhat, dac biet vdi cac khoan thu nhap la tien luong, tien cong va cac khoan thu nhap ve dich vu, van hgc nghe thuat Can co nhung quy dinh ro rang trach nhiem lien quan ve ngudi tra thu nhap va nhan thu nhap ve nghia vu nop thue dong thdi vdi to chuc kiem tra phat hien 123 tich cue kc khai quyet loan thue den cuoi nam Doi vdi thu nhap tu tien luong, tien cong mang tinh chat on dinh thi tinh theo thue suat luy tien tung phan cua bieu thue Can xac dinh rd rang trach nhiem phai khau tru tien thue cho don vi chi tra thu nhap, co ty le thu lao thich hop hem, co su bieu duong, khen thudng doi vdi nhung don vi thuc hien tot trach nhiem cua minh va xu ly kip thdi, nghiem minh cac don vi khong thuc hipn dung trach nhiem Thu ba, tang cudng hon nua cong tac tuyen truyen bien Luat thue % ' er TNCN nham nang cao trinh dp hieu biet, y thuc tuan thu cua ngudi nop thue De cong tac tuyen truyen dat hieu qua cao can phai: Da dang hoa hinh thuc va phuong phap tuyen truyen thue TNCN, dinh ky to chuc dieu tra trac nghiem doi vdi ngudi nop thue de danh gia muc hieu biet ve Luat thue TNCN, nam bat duoc nguyen vong cua dan, de co the tuyen truyen phu hop vdi tung nhom doi tuong nop thue Thu tie, xu ly nghiem cac trudng hop vi pham phap luat thue: Co quan thue neu phat hien cac hanh vi tron thue, lau thue cua cac ca nhan, to chuc thi se xu ly nghiem minh, xu ly phat va thong bao truy thu thue Ncu doi tuong nop thue co hanh vi chong doi can su phoi hop vdi luc luong cong an Neu cac doi tuong nop thue TNCN khong dong thue co the bi truy to hinh su r f r » Doi vdi trudng hop doi tuong nop thue la cac ca nhan hanh nghe tu nhu dien vien, nghe sy, ca sy, cac ca nhan lam nghe tu van doc lap., dac biet la thu nhap cua ca sy rat kho quan ly hoco the bieu dien d nhieu noi, nhieu tu diem nhu cac chuong trinh ca nhac, phong tra, quan bar bieu dien d ca n ■» V * f nudc lan nudc ngoai Do do, de co the quan ly va dieu tiet duoc thu nhap cua ca sy, doi hoi co quan thue doc thuc de nghi Bo Van Hoa va Truyen thong co cong van chi dao cac Sd Van Hoa cac tinh thanh, doc thuc cac ca sy ke khai thue, de nghi cac don vi to chuc bieu dien xuat trinh hoa don, chung tu lien quan den chuong trinh bieu dien Vdi trudng hop cac ca sy di bieu dien d nudc ngoai, Cuc thue can phoi hop vdi Cuc quan ly xuat nhap canh cung 124 Viet Nam da ky hiep dinh tranh danh thue lan vai 61 quoc gia, 53 r ’ 'J hiep dinh da cd hieu lyc (Nguon: Tong cue thue), do Tong cue thue se phep bieu dien Thic nam, phat trien dich vu tu- van thue theo hudng chuyen nghiep: Dich vy thue tot se tao dieu kien thuan lai va tiet kiqm chi phi cho ngudi nop thue, dam bao xac dinh chinh xac nghia vu thue doi vdi Nha nudc, han che nhung z _ ' danh gia muc phu hap phu hap cua chinh sach thue TNCN ddi song O •t xa hoi, tren co so co nhurng bo sung sira ddi Luat mot each kip thdi nham hoan thien mot so noi dung cua Luat thue TNCN Nen chang, Luat nen quy dinh lai muc thuc suat cao nhat cua bieu thue luy tien tung phan cd the la 25% bang vdi muc dieu tiet cua Luat thue TNDN, bdi muc thu nhap chiu thue thudng la cua cac ca nhan kinh doanh Nhu vay, se dam bao binh dang han giua hai sac thue true thu nav Mat khac, Luat nen quy dinh dieu khoan cho phep dieu chinh muc giam trir gia canh theo muc truat gia va tang trudng r ■* kinh te theo tirng giai doan va giao quyen cho Chinh phu dieu chinh muc ■* r giam trir can thiet \ f z r i Nhung ngudi co thu nhap cao deu muon thue suat quy dinh hop ly de ho JI V Z Z manh dan there hien nghia vu thue, chang muon phai ne tranh nghia vu thue thue suat qua cao nhung lai khong yen tam vi minh chua thuc hien nghia vu thue 125 3.5 Mot so kien nghi Thu-nhat, lo trinh dieu chinh thue suat va muc giam trir gia canh: Can cir vao tinh hinh phat trien kinh te cua dat nucrc mire song cua ngudi dan cung tang len, co the can cu vao lo trinh cai each tien luang, lay luong tdi thieu lam co sd hoSc xem xet vc muc lam phat mot thdi gian nhat dinh Khi thay doi luang tdi thieu thi muc giam trir va cd the thue suat sc thay doi theo De phu hop vdi tinh hinh thuc te, tir den nam 2015, co quan cd tham quyen can dua phuang an de xuat sua doi mot sd quy dinh cua Luat thue TNCN theo hudng giam ganh nang cho NNT Theo do, co the xem xet giam bac thue va nang khoang each thu nhap giua cac bac thue Thu: hai, thu nhap danh thue cd the gop: Tir cac hoat dgng san xuat kinh doanh (san xuat xay dung, van lai, thuong nghiep, dich vu cac loai); tir lao dong (tidn luang, lien cong, tien thudng) de dam bao dong vien binh dang han ve thue TNCN Thu ba, ve khoan thu nhap khong thuoc dien danh thue ngoai nhung khoan dugc quy dinh nhu hien nay, cd the khong thu thue TNCN vdi cac khoan sau: thu nhap cua ho nong dan tir ban san pham nong nghiep nong dan tu san xuat; cac khoan tai tro cua to chuc ca nhan va ngoai nudc cap cho ngudi Viet Nam nudc ngoai hgc tap nghien ciru, lao dong; thu nhap cua ca nhan Viet Nam nhan dugc mang tinh chat nhan dao, tir thien Thu tu, co the nen thay doi ap each tinh thue TNCN theo ho (tinh tong thu nhap cua ca gia dinh chtr khong tinh tren tirng ca nhan cd thu nhap nhu hien nay) vdi dinh hudng hd trg doi tugng la ngudi lam cong, an luang va “dan ngheo thf’.Ve ca ban, phuong phap nay, dua tren co sd tinh tong r thu nhap cua ca gia dinh chu khong tinh thue tren timg ca nhan cd thu nhap nhu hien l ong thu nhap cua mot ho se dugc chia binh quan cho tirng ngudi mdi quan he true he Mdi ngudi di lam dugc tinh mot suat, hai 126 ngudi phq thuoc tinh mot suat Qua do, muc thue duoc tinh theo each: liy tong thu nhap chia cho so suat gia dinh Neu thu nhap trung binh r r nho hon mure khoi diem tinh thue thi se khong phai nop thue va nguoc lai De » / Z r % * r thuan ti?n, neu phai n