{"id":33054,"date":"2023-08-30T16:19:20","date_gmt":"2023-08-30T09:19:20","guid":{"rendered":"https:\/\/ttud.com.vn\/?p=33054"},"modified":"2023-08-30T16:19:29","modified_gmt":"2023-08-30T09:19:29","slug":"thi-diem-chinh-sach-ho-tro-dau-tu-trong-linh-vuc-cong-nghe-cao","status":"publish","type":"post","link":"https:\/\/casta.ttud.com.vn\/index.php\/thi-diem-chinh-sach-ho-tro-dau-tu-trong-linh-vuc-cong-nghe-cao\/","title":{"rendered":"Th\u00ed \u0111i\u1ec3m ch\u00ednh s\u00e1ch h\u1ed7 tr\u1ee3 \u0111\u1ea7u t\u01b0 trong l\u0129nh v\u1ef1c c\u00f4ng ngh\u1ec7 cao"},"content":{"rendered":"\n

B\u1ed9 K\u1ebf ho\u1ea1ch v\u00e0 \u0110\u1ea7u t\u01b0 \u0111ang x\u00e2y d\u1ef1ng D\u1ef1 th\u1ea3o Ngh\u1ecb quy\u1ebft c\u1ee7a Qu\u1ed1c h\u1ed9i v\u1ec1 vi\u1ec7c \u00e1p d\u1ee5ng th\u00ed \u0111i\u1ec3m ch\u00ednh s\u00e1ch h\u1ed7 tr\u1ee3 \u0111\u1ea7u t\u01b0 trong l\u0129nh v\u1ef1c c\u00f4ng ngh\u1ec7 cao (sau \u0111\u00e2y g\u1ecdi t\u1eaft l\u00e0 D\u1ef1 th\u1ea3o).<\/p>\n\n\n\n

S\u1ef1 c\u1ea7n thi\u1ebft ph\u1ea3i x\u00e2y d\u1ef1ng ch\u00ednh s\u00e1ch<\/strong><\/p>\n\n\n\n

D\u1ef1 th\u1ea3o quy \u0111\u1ecbnh v\u1ec1 \u0111\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng (c\u0103n c\u1ee9 v\u00e0o quy m\u00f4 v\u1ed1n c\u1ee7a d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 ho\u1eb7c doanh thu c\u1ee7a doanh nghi\u1ec7p); h\u00ecnh th\u1ee9c, ph\u01b0\u01a1ng th\u1ee9c h\u1ed7 tr\u1ee3 \u0111\u1ea7u t\u01b0. D\u1ef1 ki\u1ebfn v\u0103n b\u1ea3n s\u1ebd \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn c\u00e1c doanh nghi\u1ec7p c\u00f4ng ngh\u1ec7 cao, doanh nghi\u1ec7p c\u00f3 d\u1ef1 \u00e1n \u1ee9ng d\u1ee5ng c\u00f4ng ngh\u1ec7 cao v\u00e0 doanh nghi\u1ec7p \u0111\u1ea7u t\u01b0 d\u1ef1 \u00e1n trung t\u00e2m nghi\u00ean c\u1ee9u, ph\u00e1t tri\u1ec3n.<\/p>\n\n\n\n

V\u1ec1 b\u1ed1i c\u1ea3nh v\u00e0 s\u1ef1 c\u1ea7n thi\u1ebft ph\u1ea3i x\u00e2y d\u1ef1ng c\u01a1 ch\u1ebf, ch\u00ednh s\u00e1ch, B\u1ed9 K\u1ebf ho\u1ea1ch & \u0110\u1ea7u t\u01b0 cho bi\u1ebft, t\u1eeb cu\u1ed1i n\u0103m 2019, th\u1ebf gi\u1edbi \u0111\u00e3 v\u00e0 \u0111ang ch\u1ee9ng ki\u1ebfn nh\u1eefng thay \u0111\u1ed5i nhanh ch\u00f3ng, ph\u1ee9c t\u1ea1p, kh\u00f3 l\u01b0\u1eddng v\u00e0 kh\u00f3 d\u1ef1 b\u00e1o. \u0110\u1ea1i d\u1ecbch Covid-19, kh\u1ee7ng ho\u1ea3ng n\u0103ng l\u01b0\u1ee3ng, \u0111\u1ee9t g\u00e3y chu\u1ed7i cung \u1ee9ng to\u00e0n c\u1ea7u, c\u0103ng th\u1eb3ng \u0111\u1ecba ch\u00ednh tr\u1ecb, xung \u0111\u1ed9t qu\u00e2n s\u1ef1, thi\u00ean tai, bi\u1ebfn \u0111\u1ed5i kh\u00ed h\u1eadu, l\u1ea1m ph\u00e1t di\u1ec7n r\u1ed9ng \u1edf nhi\u1ec1u n\u1ec1n kinh t\u1ebf l\u1edbn,.. \u0111ang l\u00e0m thay \u0111\u1ed5i c\u1ee5c di\u1ec7n th\u01b0\u01a1ng m\u1ea1i v\u00e0 kinh t\u1ebf th\u1ebf gi\u1edbi. C\u00e1c t\u00e1c nh\u00e2n n\u00e0y \u0111\u00e3 khi\u1ebfn tri\u1ec3n v\u1ecdng ph\u00e1t tri\u1ec3n kinh t\u1ebf v\u00e0 thu ng\u00e2n s\u00e1ch c\u1ee7a h\u1ea7u h\u1ebft c\u00e1c n\u01b0\u1edbc gi\u1ea3m m\u1ea1nh.<\/p>\n\n\n\n

Trong khi \u0111\u00f3, s\u1ef1 ph\u00e1t tri\u1ec3n nhanh ch\u00f3ng c\u1ee7a c\u00f4ng ngh\u1ec7 th\u00f4ng tin v\u00e0 c\u00e1c m\u00f4 h\u00ecnh kinh t\u1ebf m\u1edbi (kinh t\u00ea chia s\u1ebb, kinh t\u1ebf s\u1ed1.. .) \u0111\u00e3 v\u00e0 \u0111ang thay \u0111\u1ed3i k\u1ebft c\u1ea5u v\u00e0 b\u1ea3n ch\u1ea5t c\u1ee7a n\u1ec1n kinh t\u1ebf to\u00e0n c\u1ea7u. C\u00e1c c\u00f4ng ty \u0111a qu\u1ed1c gia, th\u00f4ng qua c\u00e1c c\u00f4ng c\u1ee5 nh\u01b0 c\u00e1c t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh (b\u1ea3n quy\u1ec1n, b\u1eb1ng s\u00e1ng ch\u1ebf, th\u01b0\u01a1ng hi\u1ec7u,…) hay c\u00e1c ho\u1ea1t \u0111\u1ed9ng kinh doanh qua n\u1ec1n t\u1ea3ng s\u1ed1 xuy\u00ean qu\u1ed1c gia (m\u00e0 kh\u00f4ng c\u00f3 s\u1ef1 hi\u1ec7n di\u1ec7n v\u1eadt l\u00fd \u1edf qu\u1ed1c gia \u0111\u00f3) \u0111\u00e3 t\u1eadn d\u1ee5ng c\u01a1 h\u1ed9i \u0111\u1ec1 tr\u00e1nh ngh\u0129a v\u1ee5 thu\u1ebf th\u00f4ng qua chuy\u1ec3n l\u1ee3i nhu\u1eadn t\u1eeb qu\u1ed1c gia c\u00f3 thu\u1ebf su\u1ea5t cao sang qu\u1ed1c gia c\u00f3 thu\u1ebf su\u1ea5t th\u1ea5p, th\u1ef1c hi\u1ec7n c\u00e1c ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n gi\u00e1… C\u00e1c bo\u1ea1t \u0111\u1ed9ng tr\u00ean \u0111\u00e3 g\u00e2y x\u00f3i m\u00f2n nghi\u00eam tr\u1ecdng ngu\u1ed3n thu ng\u00e2n s\u00e1ch c\u1ee7a c\u00e1c qu\u1ed1c gia, d\u1eabn \u0111\u1ebfn vi\u1ec7c nhi\u1ec1u n\u01b0\u1edbc tr\u00ean th\u1ebf gi\u1edbi \u0111\u01a1n ph\u01b0\u01a1ng \u00e1p d\u1ee5ng c\u00e1c lo\u1ea1i thu\u1ebf kh\u00e1c nhau, ph\u00e1t sinh b\u1ea5t \u0111\u1ed3ng gi\u1eefa c\u00e1c n\u01b0\u1edbc.<\/p>\n\n\n\n

Vi\u1ec7c h\u00ecnh th\u00e0nh c\u00e1c m\u1ee9c thu\u1ebf su\u1ea5t kh\u00e1c bi\u1ec7t \u0111\u1ec3 t\u1eadn d\u1ee5ng l\u1ee3i th\u1ebf to\u00e0n c\u1ea7u h\u00f3a \u0111\u01b0\u1ee3c nhi\u1ec1u n\u01b0\u1edbc th\u1ef1c hi\u1ec7n theo nhi\u1ec1u c\u00e1ch. (i) M\u1ed9t s\u1ed1 n\u01b0\u1edbc h\u1ea1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p xu\u1ed1ng m\u1ee9c r\u1ea5t th\u1ea5p (Barbados 5,5%, Uzbekistan 7,3%, Hungary 9%, Macedonia 0%, lreland 12,5%…); (ii) c\u00e1c thi\u00ean \u0111\u01b0\u1eddng thu\u1ebf d\u01b0a ra m\u1ee9c thu\u1ebf su\u1ea5t 0% (Cayman islands, Bermuda, Bahamas…); (iii) Nhi\u1ec1u qu\u1ed1c gia, khu v\u1ef1c c\u0169ng ch\u1ecbu \u00e1p l\u1ef1c t\u1eeb vi\u1ec7c doanh nghi\u1ec7p \u0111e d\u1ecda r\u00fat v\u1ed1n, chuy\u00ean tr\u1ee5 s\u1edf \u0111\u0103ng k\u00fd kinh doanh d\u1eabn \u0111\u1ebfn bu\u1ed9c ph\u1ea3i gi\u1ea3m thu\u00ea (Hoa K\u1ef3 gi\u1ea3m t\u1eeb 35% n\u0103m 2017 xu\u1ed1ng c\u00f2n 212 n\u0103m 2021, khu v\u1ef1c s\u1eed d\u1ee5ng \u0111\u1ed3ng Euro – Eurozone gi\u1ea3m t\u1eeb 36,82 n\u0103m 1995 xu\u1ed1ng c\u00f2n 22,7% n\u0103m 2020),.. . khi\u1ebfn thu\u1ebf su\u1ea5t trung b\u00ecnh c\u1ee7a doanh nghi\u1ec7p tr\u00ean to\u00e0n c\u1ea7u gi\u1ea3m t\u1eeb 27% n\u0103m 2001 xu\u1ed1ng c\u00f2n 20,2% v\u00e0 n\u0103m 2021.<\/p>\n\n\n\n

H\u1ea1 thu\u1ebf su\u1ea5t \u0111\u00e3 tr\u1edf th\u00e0nh c\u00f4ng c\u1ee5 c\u1ee7a c\u00e1c qu\u1ed1c gia trong cu\u1ed9c c\u1ea1nh tranh thu h\u00fat v\u00e0 gi\u1eef ch\u00e2n doanh nghi\u1ec7p. Nhi\u1ec1u qu\u1ed1c gia tham gia v\u00e0o \u201ccu\u1ed9c \u0111ua xu\u1ed1ng \u0111\u00e1y” nh\u1eb1m gi\u1ea3m thu\u1ebf su\u1ea5t thu nh\u1eadp doanh nghi\u1ec7p (TNDN) v\u1ec1 m\u1ee9c th\u1ea5p nh\u1ea5t \u0111\u1ec3 thu h\u00fat \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i (\u0110TNN). \u0110\u1ed1i t\u01b0\u1ee3ng h\u01b0\u1edfng l\u1ee3i l\u00e0 c\u00e1c t\u1eadp \u0111o\u00e0n \u0111a qu\u1ed1c gia, m\u1eb7c d\u00f9 c\u00f3 l\u1ee3i nhu\u1eadn cao, nh\u01b0ng ph\u1ea3i n\u1ed9p thu\u1ebf TNDN r\u1ea5t th\u1ea5p, th\u1eadm ch\u00ed kh\u00f4ng b\u1ecb \u0111\u00e1nh thu\u1ebf; b\u00ean c\u1ea1nh \u0111\u00f3, v\u1ea5n \u0111\u1ec1 chuy\u1ec3n l\u1ee3i nhu\u1eadn (chuy\u1ec3n gi\u00e1) c\u1ee7a c\u00e1c c\u00f4ng ty \u0111a qu\u1ed1c gia c\u0169ng ng\u00e0y c\u00e0ng tr\u1edf n\u00ean ph\u1ee9c t\u1ea1p, v\u1edbi c\u00e1c c\u00f4ng c\u1ee5 v\u00e0 bi\u1ec7n ph\u00e1p tinh vi.<\/p>\n\n\n\n

Theo \u0111\u00f3, OECD \u0111\u00e3 x\u00e1c \u0111\u1ecbnh ra 02 nh\u00f3m v\u1ea5n \u0111\u1ec1 quan tr\u1ecdng c\u1ea7n \u0111\u01b0\u1ee3c gi\u1ea3i quy\u1ebft. Th\u1ee9 nh\u1ea5t, c\u00e1c quy t\u1eafc qu\u1ea3n l\u00fd thu\u1ebf hi\u1ec7n h\u1eefu ch\u1ec9 cho ph\u00e9p l\u1ee3i nhu\u1eadn c\u1ee7a m\u1ed9t c\u00f4ng ty n\u01b0\u1edbc ngo\u00e0i b\u1ecb \u0111\u00e1nh thu\u1ebf \u1edf n\u01a1i m\u00e0 c\u00f4ng ty \u0111\u00f3 c\u00f3 s\u1ef1 hi\u1ec7n di\u1ec7n v\u1eadt l\u00fd. Tuy nhi\u00ean, trong th\u1ebf gi\u1edbi s\u1ed1 hi\u1ec7n nay, c\u00e1c doanh nghi\u1ec7p c\u00f3 th\u1ec3 th\u1ef1c hi\u1ec7n ho\u1ea1t \u0111\u1ed9ng kinh doanh quy m\u00f4 l\u1edbn \u1edf c\u00e1c qu\u00f4c gia m\u00e0 kh\u00f4ng c\u00f3 ho\u1eb7c c\u00f3 r\u1ea5t \u00edt s\u1ef1 hi\u1ec7n di\u1ec7n v\u1eadt l\u00fd t\u1ea1i nh\u1eefng qu\u1ed1c gia n\u00e0y.<\/p>\n\n\n\n

Th\u1ee9 hai, h\u1ea7u h\u1ebft c\u00e1c qu\u1ed1c gia ch\u1ec9 \u0111\u00e1nh thu\u1ebf \u0111\u1ed1i v\u1edbi thu nh\u1eadp trong n\u01b0\u1edbc c\u1ee7a c\u00e1c t\u1eadp \u0111o\u00e0n \u0111a qu\u1ed1c gia c\u1ee7a h\u1ecd, theo \u0111\u00f3 kh\u00f4ng \u0111\u00e1nh thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n thu nh\u1eadp \u1edf n\u01b0\u1edbc ngo\u00e0i. Tuy nhi\u00ean, hi\u1ec7n nay, c\u00e1c t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh, nh\u01b0 l\u00e0 th\u01b0\u01a1ng hi\u1ec7u, b\u1ea3n quy\u1ec1n v\u00e0 b\u1eb1ng s\u00e1ng ch\u1ebf c\u0169ng nh\u01b0 vi\u1ec7c c\u00e1c c\u00f4ng ty c\u00f3 th\u1ec3 chuy\u1ec3n l\u1ee3i nhu\u1eadn sang c\u00e1c qu\u1ed1c gia \u0111\u00e1nh thu\u1ebf th\u1ea5p ho\u1eb7c kh\u00f4ng \u0111\u00e1nh thu\u1ebf, d\u1eabn \u0111\u1ebfn l\u1ee3i nhu\u1eadn n\u01b0\u1edbc ngo\u00e0i c\u1ee7a c\u00e1c t\u1eadp \u0111o\u00e0n \u0111a qu\u1ed1c gia \u0111\u1ec1u kh\u00f4ng b\u1ecb \u0111\u00e1nh thu\u1ebf ho\u1eb7c \u0111\u00e1nh thu\u1ebf th\u1ea5p.<\/p>\n\n\n\n

Tr\u01b0\u1edbc hi\u1ec7n tr\u1ea1ng tr\u00ean, Di\u1ec5n \u0111\u00e0n \u201cH\u1ee3p t\u00e1c chung th\u1ef1c hi\u1ec7n c\u00e1c gi\u1ea3i ph\u00e1p ch\u1ed1ng x\u00f3i m\u00f2n c\u01a1 s\u1edf thu\u1ebf v\u00e0 chuy\u1ec3n l\u1ee3i nhu\u1eadn\u201d \u0111\u00e3 t\u1ed5 ch\u1ee9c qu\u00e1 tr\u00ecnh \u0111\u00e0m ph\u00e1n gi\u1eefa 139 n\u01b0\u1edbc th\u00e0nh vi\u00ean v\u1ec1 bi\u1ec7n ph\u00e1p \u0111\u1ea3m b\u1ea3o c\u00e1c c\u00f4ng ty \u0111a qu\u1ed1c gia tu\u00e2n th\u1ee7 ngh\u0129a v\u1ee5 thu\u1ebf, gi\u1ea3m b\u1edbt c\u0103ng th\u1eb3ng gi\u1eefa c\u00e1c n\u01b0\u1edbc, c\u1ee7ng c\u1ed1 s\u1ef1 \u1ed5n \u0111\u1ecbnh c\u1ee7a h\u1ec7 th\u1ed1ng thu\u1ebf to\u00e0n c\u1ea7u. Ng\u00e0y 05\/6\/2021, c\u00e1c B\u1ed9 tr\u01b0\u1edfng T\u00e0i ch\u00ednh c\u1ee7a Nh\u00f3m c\u00e1c n\u1ec1n kinh t\u1ebf ph\u00e1t tri\u1ec3n (G7) \u0111\u00e3 \u0111\u1ea1t th\u1ecfa thu\u1eadn v\u1ec1 thu\u1ebf doanh nghi\u1ec7p t\u1ed1i thi\u1ec1u to\u00e0n c\u1ea7u, \u0111\u01b0\u1ee3c \u1ea5n \u0111\u1ecbnh l\u00e0 \u201c\u00edt nh\u1ea5t 15%\u201d.<\/p>\n\n\n\n

Ng\u00e0y 09\/07\/2021, B\u1ed9 tr\u01b0\u1edfng T\u00e0i ch\u00ednh v\u00e0 Th\u1ed1ng \u0111\u1ed1c Ng\u00e2n h\u00e0ng trung \u01b0\u01a1ng c\u1ee7a Nh\u00f3m c\u00e1c n\u00ean kinh t\u1ebf ph\u00e1t tri\u1ec3n v\u00e0 m\u1edbi n\u1ed7i h\u00e0ng \u0111\u1ea7u th\u1ebf gi\u1edbi (G20) \u0111\u00e3 th\u1ed1ng nh\u1ea5t v\u1ec1 nguy\u00ean t\u1eafc “Gi\u1ea3i ph\u00e1p Hai tr\u1ee5 c\u1ed9t nh\u1eb1m gi\u1ea3i quy\u1ebft c\u00e1c th\u00e1ch th\u1ef1c thu\u1ebf quan ph\u00e1t sinh trong qu\u00e1 tr\u00ecnh s\u1ed1 h\u00f3a n\u1ec1n kinh t\u1ebf (g\u1ecdi t\u1eaft l\u00e0 Th\u1ecfa thu\u1eadn thu\u1ebf t\u1ed1i thi\u1ec3u to\u00e0n c\u1ea7u)”, bao g\u1ed3m: (1) Tr\u1ee5 c\u1ed9t th\u1ee9 nh\u1ea5t l\u00e0 ph\u00e2n b\u1ed5 thu\u1ebf \u0111\u1ed3i v\u1edbi ho\u1ea1t \u0111\u1ed9ng k\u1ef9 thu\u1eadt s\u1ed1 (ph\u00e2n b\u1ed5 l\u1ea1i quy\u1ec1n \u0111\u00e1nh thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1c c\u00f4ng ty \u0111a qu\u1ed1c gia gi\u1eefa n\u01a1i \u0111\u1eb7t tr\u1ee5 s\u1edf ch\u00ednh v\u00e0 n\u01a1i ho\u1ea1t \u0111\u1ed9ng kinh doanh); (2) Tr\u1ee5 c\u1ed9t th\u1ee9 hai \u0111\u1eb7t ra m\u1ee9c thu\u1ebf doanh nghi\u1ec7p t\u1ed1i thi\u1ec3u to\u00e0n c\u1ea7u 15% \u0111\u1ed1i v\u1edbi c\u00e1c c\u00f4ng ty \u0111a qu\u1ed1c gia nh\u1eb1m ng\u0103n c\u00e1c c\u00f4ng ty n\u00e0y chuy\u00ean l\u1ee3i nhu\u1eadn sang qu\u1ed1c gia c\u00f3 thu\u1ebf su\u1ea5t th\u1ea5p \u0111\u1ec1 tr\u00e1nh thu\u1ebf.<\/p>\n\n\n\n

Ng\u00e0y 08\/10\/2021, Di\u1ec5n \u0111\u00e0n \u201cH\u1ee3p t\u00e1c to\u00e0n c\u1ea7u v\u1ec1 x\u00f3i m\u00f2n c\u01a1 s\u1edf thu\u1ebf v\u00e0 chuy\u1ec3n l\u1ee3i nhu\u1eadn\u201d \u0111\u00e3 ban h\u00e0nh tuy\u00ean b\u1ed1 v\u1ec1 Khung gi\u1ea3i ph\u00e1p Hai tr\u1ee5 c\u1ed9t \u0111\u1ec1 gi\u1ea3i quy\u1ebft c\u00e1c th\u00e1ch th\u1ee9c ph\u00e1t sinh t\u1eeb n\u00ean kinh t\u1ebf k\u1ef9 thu\u1eadt s\u1ed1 v\u1edbi s\u1ef1 d\u1ed3ng thu\u1eadn c\u1ee7a 136 n\u01b0\u1edbc th\u00e0nh vi\u00ean (bao g\u1ed3m Vi\u1ec7t Nam). Ng\u00e0y 31\/10\/2021 t\u1ea1i Rome (\u00dd), c\u00e1c n\u01b0\u1edbc G20 \u0111\u00e3 t\u00e1n th\u00e0nh th\u1ecfa thu\u1eadn \u0111\u01b0\u1ee3c n\u00eau trong Tuy\u00ean b\u1ed1 v\u1ec1 gi\u1ea3i ph\u00e1p hai tr\u1ee5 c\u1ed9t \u0111\u1ec1 gi\u1ea3i quy\u1ec1t nh\u1eefng th\u00e1ch th\u1ee9c v\u1ec1 thu\u1ebf ph\u00e1t sinh t\u1eeb n\u00ean kinh t\u1ebf s\u1ed1 do Di\u1ec5n d\u00e0n JF c\u00f4ng b\u1ed3 v\u00e0 k\u00eau g\u1ecdi Di\u1ec5n \u0111\u00e0n nhanh ch\u00f3ng x\u00e2y d\u1ef1ng c\u00e1c quy t\u1eafc m\u1eabu v\u00e0 hi\u1ec7p \u0111\u1ecbnh \u0111a ph\u01b0\u01a1ng nh\u01b0 \u0111\u00e3 th\u1ed1ng nh\u1ea5t, nh\u1eb1m \u0111\u1ea3m b\u1ea3o c\u00e1c quy t\u1eafc m\u1edbi s\u1ebd c\u00f3 hi\u1ec7u l\u1ef1c \u1edf c\u1ea5p \u0111\u1ed9 to\u00e0n c\u1ea7u v\u00e0o n\u0103m 2023.<\/p>\n\n\n\n

C\u00f3 3 nguy\u00ean t\u1eafc c\u1ed1t l\u00f5i c\u1ee7a Tr\u1ee5 c\u1ed9t 2. M\u1ed9t l\u00e0, nguy\u00ean t\u1eafc g\u1ed9p thu nh\u1eadp (Income Inclusion Rule – IR): Cho ph\u00e9p c\u00e1c n\u01b0\u1edbc \u00e1p d\u1ee5ng m\u1ee9c thu\u1ebf b\u1ed3 sung v\u1edbi c\u00e1c c\u00f4ng ty m\u1eb9 n\u1ebfu thu\u1ebf su\u1ea5t \u00e1p d\u1ee5ng tr\u00ean l\u1ee3i nhu\u1eadn c\u1ee7a c\u00e1c c\u00f4ng ty con \u1edf n\u01b0\u1edbc ngo\u00e0i th\u1ea5p h\u01a1n 15%. Hai l\u00e0, nguy\u00ean t\u1eafc \u0111\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n thanh to\u00e1n ch\u1ecbu thu\u1ebf d\u01b0\u1edbi m\u1ee9c thu\u1ebf su\u1ea5t t\u1ed1i thi\u1ec1u to\u00e0n c\u1ea7u (Undertaxed payment rule UTPR)S:<\/p>\n\n\n\n

\u0110\u00e2y l\u00e0 nguy\u00ean t\u1eafc b\u1ed5 tr\u1ee3 (backstop) cho nguy\u00ean t\u1eafc g\u1ed9p thu nh\u1eadp lIR n\u00eau tr\u00ean. C\u1ee5 th\u1ec3, cho ph\u00e9p m\u1ed9t qu\u1ed1c gia t\u1eeb ch\u1ed1i kh\u1ea9u tr\u1eeb thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n thanh to\u00e1n xuy\u00ean bi\u00ean gi\u1edbi gi\u1eefa c\u00f4ng ty m\u1eb9 v\u1edbi c\u00e1c c\u00f4ng ty con n\u1ebfu c\u00e1c kho\u1ea3n thanh to\u00e1n \u0111\u00f3 kh\u00f4ng ch\u1ecbu thu\u1ebf \u1edf m\u1ee9c thu\u1ebf su\u1ea5t 13%.<\/p>\n\n\n\n

Ba l\u00e0, nguy\u00ean t\u1eafc quy\u1ec1n \u0111\u00e1nh thu\u1ebf c\u1ee7a n\u01b0\u1edbc ngu\u1ed3n (Subject to tax rule \u2014STTR): cho ph\u00e9p n\u01b0\u1edbc ngu\u1ed3n ph\u00e1t sinh thu nh\u1eadp \u0111\u01b0\u1ee3c quy\u1ec1n \u0111\u00e1nh thu\u1ebf \u1edf m\u1ee9c thu\u1ebf su\u1ea5t t\u1ed1i thi\u1ec1u 9% \u0111\u1ed1i v\u1edbi m\u1ed9t s\u1ed1 kho\u1ea3n thanh to\u00e1n nh\u1ea5t \u0111\u1ecbnh cho b\u00ean li\u00ean k\u1ebft ch\u1ecbu thu\u1ebf \u1edf d\u01b0\u1edbi m\u1ee9c thu\u1ebf su\u1ea5t t\u1ed1i thi\u1ec1u 9% n\u00e0y. C\u00e1c kho\u1ea3n thanh to\u00e1n n\u00e0y d\u1ef1 ki\u1ebfn bao g\u1ed3m: l\u00e3i ti\u1ec1n vay, ti\u1ec1n b\u1ea3n quy\u1ec1n v\u00e0 m\u1ed9t s\u1ed1 kho\u1ea3n thanh to\u00e1n kh\u00e1c.<\/p>\n\n\n\n

Ba nguy\u00ean t\u1eafc c\u1ed1t l\u00f5i n\u00eau tr\u00ean \u0111\u01b0\u1ee3c ph\u1ed1i h\u1ee3p \u00e1p d\u1ee5ng ch\u1eb7t ch\u1ebd, nh\u1eb1m \u0111\u1ea3m b\u1ea3o thu nh\u1eadp c\u1ee7a c\u00e1c c\u00f4ng ty \u0111a qu\u1ed1c gia ph\u1ea3i ch\u1ecbu m\u1ee9c thu\u1ebf su\u1ea5t t\u1ed1i thi\u1ec1u 15% c\u0169ng nh\u01b0 cho ph\u00e9p n\u01b0\u1edbc c\u00f3 ngu\u1ed3n ph\u00e1t sinh thu nh\u1eadp (th\u01b0\u1eddng l\u00e0 c\u00e1c n\u01b0\u1edbc \u0111ang ph\u00e1t tri\u1ec3n) \u0111\u01b0\u1ee3c quy\u1ec1n \u0111\u00e1nh thu\u1ebf \u1edf m\u1ee9c thu\u1ebf su\u1ea5t t\u1ed1i thi\u1ec3u 9% \u0111\u1ed1i v\u1edbi m\u1ed9t s\u1ed1 kho\u1ea3n thanh to\u00e1n nh\u1ea5t \u0111\u1ecbnh cho b\u00ean li\u00ean k\u1ebft.<\/p>\n\n\n\n

V\u1ec1 \u0111\u1ed1i tr\u1ecdng \u00e1p d\u1ee5ng, tr\u1ee5 c\u1ed9t 2 \u00e1p d\u1ee5ng v\u1edbi c\u00e1c c\u00f4ng ty \u0111a qu\u1ed1c gia c\u00f3 doanh thu h\u1ee3p nh\u1ea5t to\u00e0n c\u1ea7u h\u00e0ng n\u0103m t\u1eeb 750 tri\u1ec7u EUR (t\u01b0\u01a1ng \u0111\u01b0\u01a1ng kho\u00e1ng 870 tri\u1ec7u USD) trong \u00edt nh\u1ea5t 2 n\u0103m trong giai \u0111o\u1ea1n 4 n\u0103m li\u1ec1n k\u1ec1 tr\u01b0\u1edbc n\u0103m so\u00e1t x\u00e9t v\u00e0 d\u1ef1 ki\u1ebfn c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb n\u0103m 2024 t\u1ea1i m\u1ed9t s\u1ed1 qu\u1ed1c gia.<\/p>\n\n\n\n

C\u00f3 th\u1ec3 th\u1ea5y, quy t\u1eafc thu\u1ebf t\u1ed1i thi\u1ec1u to\u00e0n c\u1ea7u c\u00f3 vai tr\u00f2 quan tr\u1ecdng trong vi\u1ec7c c\u1ea7n b\u1eb1ng s\u1ef1 ch\u00eanh l\u1ec7ch v\u1ec1 quy t\u1eafc thu\u1ebf gi\u1eefa c\u00e1c n\u01b0\u1edbc, v\u00e0 l\u00e0 m\u1ed9t s\u00e1ng ki\u1ebfn c\u00f3 kh\u1ea3 n\u0103ng t\u00e1i thi\u1ebft l\u1eadp c\u00e1c ho\u1ea1t \u0111\u1ed9ng h\u1ee3p t\u00e1c \u0111a ph\u01b0\u01a1ng. Vi\u1ec7c c\u00e1c n\u01b0\u1edbc th\u1ed1ng nh\u1ea5t ban h\u00e0nh Tho\u1ea3 thu\u1eadn thu\u1ebf t\u1ed1i thi\u1ec3u to\u00e0n c\u1ea7u l\u00e0 xu h\u01b0\u1edbng t\u1ea5t y\u1ebfu nh\u01b0ng m\u1ee5c ti\u00eau tri\u1ec3n khai c\u00e1c quy \u0111\u1ecbnh m\u1edbi s\u1ebd c\u00f2n ph\u1ee5 thu\u1ed9c v\u00e0o c\u00e1c n\u01b0\u1edbc th\u00e0nh vi\u00ean (nh\u00f3m t\u00edch c\u1ef1c v\u00e0 nh\u00f3m b\u1ecb t\u00e1c \u0111\u1ed9ng m\u1ea1nh nh\u01b0 \u0111\u00e3 n\u00eau \u1edf tr\u00ean).<\/p>\n\n\n\n

Hi\u1ec7n nay, \u0111\u1ec3 th\u00fac \u0111\u1ea7y ti\u1ebfn tr\u00ecnh n\u1ed9i lu\u1eadt h\u00f3a Quy t\u1eafc, ng\u00e0y 02\/2\/2023, OECD c\u0169ng \u0111\u00e3 c\u00f4ng b\u1ed1 chi ti\u1ebft b\u1ea3n h\u01b0\u1edbng d\u1eabn cu\u1ed1i c\u00f9ng \u0111\u1ed1i v\u1edbi ch\u00ednh ph\u1ee7 c\u00e1c n\u01b0\u1edbc v\u1ec1 c\u00e1ch th\u1ee9c \u0111\u01b0a thu\u1ebf t\u1ed1i thi\u1ec3u to\u00e0n c\u1ea7u v\u00e0o c\u00e1c v\u0103n b\u1ea3n lu\u1eadt, theo \u0111\u00f3 ti\u1ebfn g\u1ea7n h\u01a1n t\u1edbi vi\u1ec7c th\u1ef1c hi\u1ec7n c\u1ea3i c\u00e1ch n\u00e0y v\u00e0o n\u0103m 2024.<\/p>\n\n\n\n

\u0110\u1ebfn nay, Vi\u1ec7t Nam \u0111\u00e3 thu h\u00fat \u0110TNN t\u1eeb 142 qu\u1ed1c gia v\u00e0 v\u00f9ng l\u00e3nh th\u1ed5 tr\u00ean th\u1ebf gi\u1edbi. Trong \u0111\u00f3, c\u00e1c \u0111\u1ed1i t\u00e1c \u0110TNN l\u1edbn nh\u1ea5t c\u1ee7a Vi\u1ec7t Nam ch\u1ee7 y\u1ebfu \u0111\u1ebfn t\u1eeb khu v\u1ef1c \u0110\u00f4ng \u00c1, c\u1ee5 th\u1ec3 trong nhi\u1ec1u n\u0103m qua H\u00e0n Qu\u1ed1c, Nh\u1eadt B\u1ea3n v\u00e0 Singapore lu\u00f4n d\u1eabn \u0111\u1ea7u danh s\u00e1ch c\u00e1c ngu\u1ed3n \u0110TNN v\u00e0o Vi\u1ec7t Nam. Trong t\u01b0\u01a1ng quan chung, Vi\u1ec7t Nam v\u1eabn l\u00e0 qu\u1ed1c gia nh\u1eadp kh\u1ea9u v\u1ed1n \u0110TNN.<\/p>\n\n\n\n

Vi\u1ec7t Nam \u0111\u00e3 tham gia x\u00e2y d\u1ef1ng, \u1ee7ng h\u1ed9 s\u00e1ng ki\u1ebfn thu\u1ebf t\u1ed1i thi\u1ec3u to\u00e0n c\u1ea7u. Do \u0111\u00f3, nh\u1eefng \u0111\u1ed9ng th\u00e1i ph\u1ea3n \u0111\u1ed1i, ho\u1eb7c kh\u00f4ng ti\u1ebfp t\u1ee5c tham gia quy t\u1eafc s\u1ebd ti\u1ec1m \u1ea9n r\u1ee7i ro \u1ea3nh h\u01b0\u1edbng \u0111\u1ebfn vai tr\u00f2, v\u1ecb th\u1ebf c\u1ee7a Vi\u1ec7t Nam tr\u00ean tr\u01b0\u1eddng qu\u1ed1c t\u1ebf. C\u00e1c qu\u1ed1c gia c\u1ee7a c\u00f4ng ty m\u1eb9 c\u00f3 quy\u1ec1n thu ph\u1ea7n thu\u1ebf t\u1ed1i thi\u1ec3u \u0111\u1ed1i v\u1edbi thu nh\u1eadp c\u1ee7a c\u00f4ng ty con t\u1ea1i Vi\u1ec7t Nam m\u00e0 kh\u00f4ng c\u1ea7n ph\u1ea3i \u0111\u00e0m ph\u00e1n l\u1ea1i c\u00e1c \u0111i\u1ec1u kho\u1ea3n c\u1ee7a Hi\u1ec7p \u0111\u1ecbnh v\u1edbi Vi\u1ec7t Nam, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p Vi\u1ec7t Nam v\u00e0 c\u00e1c qu\u1ed1c gia \u0111\u00f3 \u0111\u1ea1t \u0111\u01b0\u1ee3c th\u1ecfa thu\u1eadn song ph\u01b0\u01a1ng nh\u1eb1m kh\u00f4ng th\u1ef1c thi c\u00e1c \u0111i\u1ec1u kho\u1ea3n c\u1ee7a quy t\u1eafc thu\u1ebf t\u1ed1i thi\u1ec3u to\u00e0n c\u1ea7u.<\/p>\n\n\n\n

Vi\u1ec7t Nam \u0111\u00e3 v\u00e0 \u0111ang h\u1ed9i nh\u1eadp s\u00e2u r\u1ed9ng v\u00e0o n\u1ec1n kinh t\u1ebf th\u1ebf gi\u1edbi, tham gia nhi\u1ec1u t\u1ed5 ch\u1ee9c qu\u1ed1c t\u1ebf v\u00e0 khu v\u1ef1c, k\u00fd k\u1ebft c\u00e1c hi\u1ec7p \u0111\u1ecbnh song ph\u01b0\u01a1ng v\u00e0 \u0111a ph\u01b0\u01a1ng, do v\u1eady, vi\u1ec7c th\u1ef1c hi\u1ec7n ch\u00ednh s\u00e1ch c\u1ea3i c\u00e1ch thu\u1ebf to\u00e0n c\u1ea7u nh\u01b0 Tr\u1ee5 c\u1ed9t 2 thu\u1ebf t\u1ed1i thi\u1ec3u to\u00e0n c\u1ea7u l\u00e0 kh\u00f4ng tr\u00e1nh kh\u00f3i. \u0110\u1ed3ng th\u1eddi, ngay c\u1ea3 khi vi\u1ec7c th\u1ef1c thi quy t\u1eafc s\u1ebd d\u1eabn \u0111\u1ebfn nhi\u1ec1u kh\u00f3 kh\u0103n, th\u00e1ch th\u1ee9c, Vi\u1ec7t Nam kh\u00f4ng th\u1ec3 y\u00eau c\u1ea7u c\u00e1c qu\u1ed1c gia kh\u00e1c, \u0111\u1eb7c bi\u1ec7t l\u00e0 c\u00e1c \u0111\u1ed1i t\u00e1c \u0111\u1ea7u t\u01b0 l\u1edbn c\u1ee7a m\u00ecnh kh\u00f4ng tham gia quy t\u1eafc; m\u00e0 tr\u00e1i l\u1ea1i, \u0111\u00e2y l\u00e0 c\u01a1 h\u1ed9i Vi\u1ec7t Nam xem x\u00e9t, \u0111\u00e1nh gi\u00e1, nghi\u00ean c\u1ee9u v\u00e0 ho\u00e0n thi\u1ec7n ch\u00ednh s\u00e1ch \u01b0u \u0111\u00e3i \u0111\u1ea7u t\u01b0 nh\u1eb1m n\u00e2ng cao ch\u1ea5t l\u01b0\u1ee3ng v\u00e0 hi\u1ec7u qu\u1ea3 c\u1ee7a ho\u1ea1t \u0111\u1ed9ng \u0110TNN.<\/p>\n\n\n\n

Trong b\u1ed1i c\u1ea3nh tr\u00ean, vi\u1ec7c nghi\u00ean c\u1ee9u \u0111i\u1ec1u ch\u1ec9nh, s\u1eeda \u0111\u1ed5i khung ph\u00e1p l\u00fd v\u1ec1 thu\u1ebf, \u01b0u \u0111\u00e3i \u0111\u1ea7u t\u01b0 ph\u00f9 h\u1ee3p v\u1edbi \u0111i\u1ec1u ki\u1ec7n th\u1ef1c t\u1ebf l\u00e0 h\u1ebft s\u1ee9c quan tr\u1ecdng v\u00e0 c\u1ea5p b\u00e1ch, trong khi v\u1eabn \u0111\u1ea3m b\u00e1o \u0111\u01b0\u1ee3c c\u00e1c l\u1ee3i th\u1ebf c\u1ee7a Vi\u1ec7t Nam t\u01b0ong thu h\u00fat \u0111\u1ea7u t\u01b0. \u0110\u1ed3ng th\u1eddi \u0111\u1ed1i v\u1edbi c\u00e1c d\u1ef1 \u00e1n dang \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i v\u1ec1 thu\u1ebf TNDN m\u00e0 c\u00f3 m\u1ee9c thu\u1ebf su\u1ea5t hi\u1ec7u qu\u1ea3 th\u1ea5p h\u01a1n 15% c\u1ea7n ph\u1ea3i xem x\u00e9t bi\u1ec7n ph\u00e1p b\u1ea3o \u0111\u1ea3m \u0111\u1ea7u t\u01b0 cho doanh nghi\u1ec7p khi kh\u00f4ng c\u00f2n \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i.<\/p>\n\n\n\n

C\u00e1c nh\u00e0 \u0111\u1ea7u t\u01b0, \u0111\u1eb7c bi\u1ec7t l\u00e0 c\u00e1c c\u00f4ng ty \u0111a qu\u1ed1c gia \u0111\u1ea7u t\u01b0 d\u1ef1 \u00e1n m\u1edbi c\u0169ng nh\u01b0 m\u1edf r\u1ed9ng t\u1ea1i Vi\u1ec7t Nam m\u1ed9t ph\u1ea7n ch\u1ee7 y\u1ebfu l\u00e0 do s\u1ef1 \u1ed5n \u0111\u1ecbnh c\u1ee7a m\u00f4i tr\u01b0\u1eddng \u0111\u1ea7u t\u01b0 c\u0169ng nh\u01b0 cam k\u1ebft v\u1ec1 ch\u00ednh s\u00e1ch b\u1ea3o \u0111\u1ea3m \u0111\u1ea7u t\u01b0 kinh doanh trong tr\u01b0\u1eddng h\u1ee3p thay \u0111\u00f4i lu\u1eadt ph\u00e1p ch\u00ednh s\u00e1ch. Vi\u1ec7c Vi\u1ec7t Nam kh\u00f4ng c\u00f3 c\u00e1c gi\u1ea3i ph\u00e1p k\u1ecbp th\u1eddi \u0111\u1ed3ng h\u00e0nh c\u00f9ng doanh nghi\u1ec7p s\u1ebd \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn quy\u1ebft \u0111\u1ecbnh \u0111\u1ea7u t\u01b0 m\u1edf r\u1ed9ng ho\u1eb7c duy tr\u00ec \u0111\u1ea7u t\u01b0 c\u1ee7a c\u00e1c c\u00f4ng ty \u0111a qu\u1ed1c gia \u0111ang ho\u1ea1t \u0111\u1ed9ng t\u1ea1i Vi\u1ec7t Nam v\u00e0 k\u00e9o theo s\u1ef1 s\u1ee5t gi\u1ea3m vi\u1ec7c thu h\u00fat c\u00e1c c\u00f4ng ty v\u1ec7 tinh kh\u00e1c; \u0111\u1ed3ng th\u1eddi gi\u1ea3m \u0111\u1ed9ng l\u1ef1c \u0111\u1ea7u t\u01b0 c\u1ee7a c\u00e1c nh\u00e0 \u0111\u1ea7u t\u01b0 m\u1edbi \u0111ang c\u00f3 k\u1ebf ho\u1ea1ch \u0111\u1ea7u t\u01b0 v\u00e0o Vi\u1ec7t Nam. B\u00ean c\u1ea1nh \u0111\u00f3, c\u00f3 th\u1ec3 d\u1eabn \u0111\u1ebfn vi\u1ec7c thu h\u1eb9p quy m\u00f4 s\u1ea3n xu\u1ea5t, gi\u1ea3m c\u1ea7u v\u1ec1 lao \u0111\u1ed9ng.<\/p>\n\n\n\n

Trong tr\u01b0\u1eddng h\u1ee3p Vi\u1ec7t Nam kh\u00f4ng c\u00f3 \u0111\u1ed9ng th\u00e1i \u0111i\u1ec1u ch\u1ec9nh ch\u00ednh s\u00e1ch \u01b0u \u0111\u00e3i \u0111\u1ea7u t\u01b0 v\u00e0 c\u01a1 ch\u1ebf th\u1ef1c hi\u1ec7n ph\u00f9 h\u1ee3p th\u00ec vi\u1ec7c \u00e1p d\u1ee5ng ch\u00ednh s\u00e1ch thu\u1ebf su\u1ea5t t\u1ed1i thi\u1ec3u to\u00e0n c\u1ea7u s\u1ebd l\u00e0m gi\u1ea3m hi\u1ec7u qu\u1ea3 c\u1ee7a ch\u00ednh s\u00e1ch \u01b0u \u0111\u00e3i thu\u1ebf TNDN c\u1ee7a Vi\u1ec7t Nam; kh\u00f4ng c\u00f2n h\u1ea5p d\u1eabn \u0111\u1ec1 gi\u1eef ch\u00e2n ho\u1eb7c thu h\u00fat th\u00eam v\u1ed1n \u0111\u1ea7u t\u01b0 m\u1edbi t\u1eeb c\u00e1c t\u1eadp \u0111o\u00e0n \u0111a qu\u1ed1c gia t\u1ea1i Vi\u1ec7t Nam; t\u1eeb \u0111\u00f3, \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn v\u1ecb th\u1ebf c\u1ea1nh tranh c\u1ee7a Vi\u1ec7t Nam so v\u1edbi c\u00e1c n\u01b0\u1edbc trong khu v\u1ef1c, c\u0169ng nh\u01b0 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn vi\u1ec7c thu h\u00fat ngu\u1ed3n v\u1ed1n \u0110TNN c\u00f3 ch\u1ecdn l\u1ecdc, ch\u1ea5t l\u01b0\u1ee3ng cao.<\/p>\n\n\n\n

\u0110\u1ed3ng th\u1eddi, n\u1ebfu kh\u00f4ng s\u1edbm n\u1ed9i lu\u1eadt h\u00f3a \u0111\u1ec1 \u0111i\u1ec1u ch\u1ec9nh m\u1ee9c \u01b0u \u0111\u00e3i thu\u1ebf TNDN l\u00ean t\u01b0\u01a1ng \u0111\u01b0\u01a1ng v\u1edbi m\u1ee9c thu\u1ebf t\u1ed1i thi\u1ec1u to\u00e0n c\u1ea7u (15%), Vi\u1ec7t Nam s\u1ebd kh\u00f4ng thu \u0111\u01b0\u1ee3c ph\u00e2n thu\u1ebf ch\u00eanh l\u1ec7ch, c\u00e1c c\u00f4ng ty \u0111\u1ea7u t\u01b0 t\u1ea1i Vi\u1ec7t Nam c\u0169ng kh\u00f4ng \u0111\u01b0\u1ee3c h\u01b0\u1edfng c\u00e1c \u01b0u \u0111\u00e3i n\u00e0y v\u00ec s\u1ebd b\u1ecb c\u00e1c qu\u1ed1c gia c\u1ee7a c\u00f4ng ty m\u1eb9 thu.<\/p>\n\n\n\n

Ngo\u00e0i ra, n\u1ebfu ch\u00ednh s\u00e1ch \u01b0u \u0111\u00e3i thu\u1ebf hi\u1ec7n t\u1ea1i b\u1ecb thay \u0111\u1ed5i b\u1edfi c\u01a1 ch\u1ebf thu\u1ebf su\u1ea5t t\u1ed1i thi\u1ec3u to\u00e0n c\u1ea7u th\u00ec m\u1ed9t m\u1eb7t, Ch\u00ednh ph\u1ee7 ph\u1ea3i \u0111\u1ed1i di\u1ec7n v\u1edbi c\u00e1c cam k\u1ebft v\u1ec1 h\u1ea3o h\u1ed9 \u0111\u1ea7u t\u01b0 cho c\u00e1c nh\u00e0 \u0111\u1ea7u t\u01b0 hi\u1ec7n \u0111ang s\u1ea3n xu\u1ea5t kinh doanh t\u1ea1i Vi\u1ec7t Nam v\u1eabn c\u00f2n \u0111ang trong th\u1eddi k\u1ef3 \u01b0u \u0111\u00e3i \u0111\u1ea7u t\u01b0; m\u1eb7t kh\u00e1c l\u00e0 ph\u1ea3i s\u1eeda \u0111\u1ed3i, ban h\u00e0nh c\u00e1c c\u01a1 ch\u1ebf \u01b0u \u0111\u00e3i \u0111\u1ec3 ti\u1ebfp t\u1ee5c c\u1ea1nh tranh v\u1edbi c\u00e1c n\u01b0\u1edbc trong khu v\u1ef1c \u0111\u1ec1 duy tr\u00ec v\u00e0 th\u1ee5 h\u00fat v\u1ed1n \u0110TNN. Do \u0111\u00f3, quy\u1ebft \u0111\u1ecbnh \u0111\u1ea7u t\u01b0 c\u1ee7a c\u00e1c doanh nghi\u1ec7p, nh\u00e0 \u0110TNN s\u1ebd ph\u1ee5 thu\u1ed9c v\u00e0o c\u00e1c y\u1ebfu t\u1ed1 phi thu\u1ebf (Non taxation) trong th\u1eddi gian t\u1edbi.<\/p>\n\n\n\n

M\u1ee5c ti\u00eau x\u00e2y d\u1ef1ng c\u01a1 ch\u1ebf, ch\u00ednh s\u00e1ch<\/strong><\/p>\n\n\n\n

Ph\u00f9 h\u1ee3p v\u1edbi Ngh\u1ecb quy\u1ebft s\u1ed1 50- NQ\/TW ng\u00e0y 20 th\u00e1ng 8 n\u0103m 2019 c\u1ee7a B\u1ed9 Ch\u00ednh tr\u1ecb v\u1ec1 \u0111\u1ecbnh h\u01b0\u1edbng ho\u00e0n thi\u1ec7n th\u1ec3 ch\u1ebf, ch\u00ednh s\u00e1ch, n\u00e2ng cao ch\u1ea5t l\u01b0\u1ee3ng, hi\u1ec7u qu\u1ea3 h\u1ee3p t\u00e1c \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i \u0111\u1ebfn n\u0103m 2030 v\u00e0 Quy\u1ebft \u0111\u1ecbnh s\u1ed1 667\/Q\u0110-TTg ng\u00e0y 02 th\u00e1ng 6 n\u0103m 2022 c\u1ee7a Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7 ph\u00ea duy\u1ec7t Chi\u1ebfn l\u01b0\u1ee3c h\u1ee3p t\u00e1c \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i giai \u0111o\u1ea1n 2021 – 2030.<\/p>\n\n\n\n

\u0110\u1ea3m b\u1ea3o l\u1ee3i \u00edch h\u00e0i h\u00f2a gi\u1eefa nh\u00e0 \u0111\u1ea7u t\u01b0 v\u00e0 nh\u00e0 n\u01b0\u1edbc tr\u00ean c\u01a1 s\u1edf: (i) ph\u00f9 h\u1ee3p v\u1edbi c\u00e1c quy t\u1eafc c\u1ee7a OECD, (ii) kh\u00f4ng vi ph\u1ea1m c\u00e1c cam k\u1ebft qu\u1ed1c t\u1ebf; v\u00e0 (iii) ph\u00f9 h\u1ee3p v\u1edbi th\u1ef1c ti\u1ec1n Vi\u1ec7t Nam.<\/p>\n\n\n\n

M\u1ee5c ti\u00eau c\u1ee5 th\u1ec3 l\u00e0 \u0111\u1ea3m b\u1ea3o s\u1ee9c c\u1ea1nh tranh v\u00e0 h\u1ea5p d\u1eabn c\u1ee7a m\u00f4i tr\u01b0\u1eddng \u0111\u1ea7u t\u01b0 Vi\u1ec7t Nam. C\u1ea7n c\u00f3 t\u00ednh ch\u1ecdn l\u1ecdc, ph\u00f9 h\u1ee3p v\u1edbi \u0111\u1ecbnh h\u01b0\u1edbng thu h\u00fat \u0111\u1ea7u t\u01b0 v\u00e0 ph\u00e1t tri\u1ec3n ng\u00e0nh, l\u0129nh v\u1ef1c, trong \u0111\u00f3 t\u1eadp trung \u01b0u ti\u00ean c\u00e1c d\u1ef1 \u00e1n c\u00f3 c\u00f4ng ngh\u1ec7 ti\u00ean ti\u00ean, c\u00f4ng ngh\u1ec7 m\u1edbi, c\u00f4ng ngh\u1ec7 cao, c\u00f4ng ngh\u1ec7 s\u1ea1ch, qu\u1ea3n tr\u1ecb hi\u1ec7n \u0111\u1ea1i, c\u00f3 gi\u00e1 tr\u1ecb gia t\u0103ng cao, c\u00f3 t\u00e1c \u0111\u1ed9ng lan t\u00f3a, k\u00eat n\u1ed7i chu\u00f4i s\u1ea3n xu\u1ea5t v\u00e0 cung \u1ee9ng to\u00e0n c\u1ea7u;<\/p>\n\n\n\n

T\u00e1c \u0111\u1ed9ng t\u1ed1i thi\u1ec3u \u0111\u1ebfn ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc; \u1ee8ng x\u1eed b\u00ecnh \u0111\u1eb3ng gi\u1eefa c\u00e1c doanh nghi\u1ec7p, h\u00e0i ho\u00e0 cho c\u00e1c \u0111\u00f4i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng, bao g\u1ed3m doanh nghi\u1ec7p thu\u1ed9c d\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng thu\u1ebf t\u1ed1i thi\u1ec1u to\u00e0n c\u1ea7u, nh\u00e0 \u0111\u1ea7u t\u01b0 m\u1edbi (bao g\u1ed3m c\u1ea3 nh\u00e0 \u0111\u1ea7u t\u01b0 trong n\u01b0\u1edbc v\u00e0 n\u01b0\u1edbc ngo\u00e0i); Ph\u00f9 h\u1ee3p v\u1edbi quy t\u1eafc thu\u1ebf t\u1ed1i thi\u1ec3u to\u00e0n c\u1ea7u thu\u1ed9c Tr\u1ee5 c\u1ed9t 2 v\u00e0 h\u01b0\u1edbng d\u1eabn c\u1ee7a OECD; kh\u00f4ng vi ph\u1ea1m c\u00e1c \u0110i\u1ec1u \u01b0\u1edbc qu\u1ed1c t\u1ebf m\u00e0 Vi\u1ec7t Nam l\u00e0 th\u00e0nh vi\u00ean; \u0110\u1ea3m b\u1ea3o t\u00ednh kh\u1ea3 thi, d\u1ec5 th\u1ef1c hi\u1ec7n.<\/p>\n\n\n\n

Phong L\u00e2m<\/strong><\/p>\n\n\n\n

https:\/\/vietq.vn\/thi-diem-chinh-sach-ho-tro-dau-tu-trong-linh-vuc-cong-nghe-cao-d213550.html<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"

B\u1ed9 K\u1ebf ho\u1ea1ch v\u00e0 \u0110\u1ea7u t\u01b0 \u0111ang x\u00e2y d\u1ef1ng D\u1ef1 th\u1ea3o Ngh\u1ecb quy\u1ebft c\u1ee7a Qu\u1ed1c h\u1ed9i v\u1ec1 vi\u1ec7c \u00e1p d\u1ee5ng th\u00ed \u0111i\u1ec3m ch\u00ednh s\u00e1ch h\u1ed7 tr\u1ee3 \u0111\u1ea7u t\u01b0 trong l\u0129nh v\u1ef1c c\u00f4ng ngh\u1ec7 cao (sau \u0111\u00e2y g\u1ecdi t\u1eaft l\u00e0 D\u1ef1 th\u1ea3o). S\u1ef1 c\u1ea7n thi\u1ebft ph\u1ea3i x\u00e2y d\u1ef1ng ch\u00ednh s\u00e1ch D\u1ef1 th\u1ea3o quy \u0111\u1ecbnh v\u1ec1 \u0111\u1ed1i […]<\/p>\n","protected":false},"author":26,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[47],"tags":[],"class_list":["post-33054","post","type-post","status-publish","format-standard","hentry","category-tin-tuc"],"_links":{"self":[{"href":"https:\/\/casta.ttud.com.vn\/index.php\/wp-json\/wp\/v2\/posts\/33054","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/casta.ttud.com.vn\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/casta.ttud.com.vn\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/casta.ttud.com.vn\/index.php\/wp-json\/wp\/v2\/users\/26"}],"replies":[{"embeddable":true,"href":"https:\/\/casta.ttud.com.vn\/index.php\/wp-json\/wp\/v2\/comments?post=33054"}],"version-history":[{"count":1,"href":"https:\/\/casta.ttud.com.vn\/index.php\/wp-json\/wp\/v2\/posts\/33054\/revisions"}],"predecessor-version":[{"id":33055,"href":"https:\/\/casta.ttud.com.vn\/index.php\/wp-json\/wp\/v2\/posts\/33054\/revisions\/33055"}],"wp:attachment":[{"href":"https:\/\/casta.ttud.com.vn\/index.php\/wp-json\/wp\/v2\/media?parent=33054"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/casta.ttud.com.vn\/index.php\/wp-json\/wp\/v2\/categories?post=33054"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/casta.ttud.com.vn\/index.php\/wp-json\/wp\/v2\/tags?post=33054"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}