{"id":26069,"date":"2025-02-10T09:44:43","date_gmt":"2025-02-10T02:44:43","guid":{"rendered":"http:\/\/infina.vn\/blog\/?p=26069"},"modified":"2025-02-11T10:17:06","modified_gmt":"2025-02-11T03:17:06","slug":"tac-dong-cua-thue-den-hanh-vi-tieu-dung-viet-nam-tc","status":"publish","type":"post","link":"https:\/\/infina.vn\/blog\/tac-dong-cua-thue-den-hanh-vi-tieu-dung-viet-nam-tc\/","title":{"rendered":"T\u00e1c \u0111\u1ed9ng c\u1ee7a thu\u1ebf \u0111\u1ebfn h\u00e0nh vi ti\u00eau d\u00f9ng Vi\u1ec7t Nam"},"content":{"rendered":"\n\n<div class=\"kk-star-ratings kksr-auto kksr-align-right kksr-valign-top\"\n    data-payload='{&quot;align&quot;:&quot;right&quot;,&quot;id&quot;:&quot;26069&quot;,&quot;slug&quot;:&quot;default&quot;,&quot;valign&quot;:&quot;top&quot;,&quot;ignore&quot;:&quot;&quot;,&quot;reference&quot;:&quot;auto&quot;,&quot;class&quot;:&quot;&quot;,&quot;count&quot;:&quot;0&quot;,&quot;legendonly&quot;:&quot;&quot;,&quot;readonly&quot;:&quot;&quot;,&quot;score&quot;:&quot;0&quot;,&quot;starsonly&quot;:&quot;&quot;,&quot;best&quot;:&quot;5&quot;,&quot;gap&quot;:&quot;2&quot;,&quot;greet&quot;:&quot;\u0110\u00e1nh gi\u00e1 t\u1ea1i \u0111\u00e2y&quot;,&quot;legend&quot;:&quot;0\\\/5 - (0 votes)&quot;,&quot;size&quot;:&quot;24&quot;,&quot;title&quot;:&quot;T\u00e1c \u0111\u1ed9ng c\u1ee7a thu\u1ebf \u0111\u1ebfn h\u00e0nh vi ti\u00eau d\u00f9ng Vi\u1ec7t Nam&quot;,&quot;width&quot;:&quot;0&quot;,&quot;_legend&quot;:&quot;{score}\\\/{best} - ({count} {votes})&quot;,&quot;font_factor&quot;:&quot;1.25&quot;}'>\n            \n<div class=\"kksr-stars\">\n    \n<div class=\"kksr-stars-inactive\">\n            <div class=\"kksr-star\" data-star=\"1\" style=\"padding-right: 2px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 24px; height: 24px;\"><\/div>\n        <\/div>\n            <div class=\"kksr-star\" data-star=\"2\" style=\"padding-right: 2px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 24px; height: 24px;\"><\/div>\n        <\/div>\n            <div class=\"kksr-star\" data-star=\"3\" style=\"padding-right: 2px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 24px; height: 24px;\"><\/div>\n        <\/div>\n            <div class=\"kksr-star\" data-star=\"4\" style=\"padding-right: 2px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 24px; height: 24px;\"><\/div>\n        <\/div>\n            <div class=\"kksr-star\" data-star=\"5\" style=\"padding-right: 2px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 24px; height: 24px;\"><\/div>\n        <\/div>\n    <\/div>\n    \n<div class=\"kksr-stars-active\" style=\"width: 0px;\">\n            <div class=\"kksr-star\" style=\"padding-right: 2px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 24px; height: 24px;\"><\/div>\n        <\/div>\n            <div class=\"kksr-star\" style=\"padding-right: 2px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 24px; height: 24px;\"><\/div>\n        <\/div>\n            <div class=\"kksr-star\" style=\"padding-right: 2px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 24px; height: 24px;\"><\/div>\n        <\/div>\n            <div class=\"kksr-star\" style=\"padding-right: 2px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 24px; height: 24px;\"><\/div>\n        <\/div>\n            <div class=\"kksr-star\" style=\"padding-right: 2px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 24px; height: 24px;\"><\/div>\n        <\/div>\n    <\/div>\n<\/div>\n                \n\n<div class=\"kksr-legend\" style=\"font-size: 19.2px;\">\n            <span class=\"kksr-muted\">\u0110\u00e1nh gi\u00e1 t\u1ea1i \u0111\u00e2y<\/span>\n    <\/div>\n    <\/div>\n<p><strong>Thu\u1ebf \u1ea3nh h\u01b0\u1edfng m\u1ea1nh \u0111\u1ebfn h\u00e0nh vi ti\u00eau d\u00f9ng t\u1ea1i Vi\u1ec7t Nam, \u0111\u1eb7c bi\u1ec7t l\u00e0 v\u1edbi ba lo\u1ea1i thu\u1ebf ch\u00ednh: VAT, TT\u0110B v\u00e0 thu\u1ebf b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng.<\/strong><\/p>\n<ul>\n<li><strong>VAT (Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng):<\/strong> \u00c1p d\u1ee5ng r\u1ed9ng r\u00e3i, m\u1ee9c 8-10%, \u1ea3nh h\u01b0\u1edfng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn chi ti\u00eau h\u00e0ng ng\u00e0y.<\/li>\n<li><strong>Thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t (TT\u0110B):<\/strong> T\u1eeb 10-150%, nh\u1eafm v\u00e0o h\u00e0ng h\u00f3a xa x\u1ec9 ho\u1eb7c kh\u00f4ng thi\u1ebft y\u1ebfu, nh\u01b0 \u0111\u1ed3 u\u1ed1ng c\u00f3 c\u1ed3n, thu\u1ed1c l\u00e1.<\/li>\n<li><strong>Thu\u1ebf b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng:<\/strong> T\u00e1c \u0111\u1ed9ng \u0111\u1ebfn c\u00e1c s\u1ea3n ph\u1ea9m g\u00e2y \u00f4 nhi\u1ec5m, khuy\u1ebfn kh\u00edch ti\u00eau d\u00f9ng b\u1ec1n v\u1eefng.<\/li>\n<\/ul>\n<p><strong>Nh\u1eefng thay \u0111\u1ed5i \u0111\u00e1ng ch\u00fa \u00fd:<\/strong><\/p>\n<ul>\n<li>Gi\u1ea3m VAT 2% (2023-2024) \u0111\u00e3 k\u00edch th\u00edch ti\u00eau d\u00f9ng, t\u0103ng tr\u01b0\u1edfng b\u00e1n l\u1ebb 5%.<\/li>\n<li>T\u0103ng thu\u1ebf TT\u0110B v\u1edbi n\u01b0\u1edbc gi\u1ea3i kh\u00e1t: 63% ng\u01b0\u1eddi thu nh\u1eadp th\u1ea5p gi\u1ea3m ti\u00eau th\u1ee5, trong khi 38% nh\u00f3m thu nh\u1eadp cao kh\u00f4ng thay \u0111\u1ed5i h\u00e0nh vi.<\/li>\n<\/ul>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_73 ez-toc-wrap-center counter-hierarchy ez-toc-counter ez-toc-custom ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">N\u1ed9i dung ch\u00ednh<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 eztoc-toggle-hide-by-default' ><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/infina.vn\/blog\/tac-dong-cua-thue-den-hanh-vi-tieu-dung-viet-nam-tc\/#Tom_tat_nhanh\" title=\"T\u00f3m t\u1eaft nhanh:\">T\u00f3m t\u1eaft nhanh:<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/infina.vn\/blog\/tac-dong-cua-thue-den-hanh-vi-tieu-dung-viet-nam-tc\/#Cac_chinh_sach_thue_dinh_hinh_hanh_vi_tieu_dung\" title=\"C\u00e1c ch\u00ednh s\u00e1ch thu\u1ebf \u0111\u1ecbnh h\u00ecnh h\u00e0nh vi ti\u00eau d\u00f9ng\">C\u00e1c ch\u00ednh s\u00e1ch thu\u1ebf \u0111\u1ecbnh h\u00ecnh h\u00e0nh vi ti\u00eau d\u00f9ng<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/infina.vn\/blog\/tac-dong-cua-thue-den-hanh-vi-tieu-dung-viet-nam-tc\/#Cac_loai_thue_tieu_dung_chinh_tai_Viet_Nam\" title=\"C\u00e1c lo\u1ea1i thu\u1ebf ti\u00eau d\u00f9ng ch\u00ednh t\u1ea1i Vi\u1ec7t Nam\">C\u00e1c lo\u1ea1i thu\u1ebf ti\u00eau d\u00f9ng ch\u00ednh t\u1ea1i Vi\u1ec7t Nam<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/infina.vn\/blog\/tac-dong-cua-thue-den-hanh-vi-tieu-dung-viet-nam-tc\/#Cac_thay_doi_lon_ve_thue_2013-2023\" title=\"C\u00e1c thay \u0111\u1ed5i l\u1edbn v\u1ec1 thu\u1ebf (2013-2023)\">C\u00e1c thay \u0111\u1ed5i l\u1edbn v\u1ec1 thu\u1ebf (2013-2023)<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/infina.vn\/blog\/tac-dong-cua-thue-den-hanh-vi-tieu-dung-viet-nam-tc\/#Tac_dong_cua_thay_doi_thue_VAT_den_chi_tieu\" title=\"T\u00e1c \u0111\u1ed9ng c\u1ee7a thay \u0111\u1ed5i thu\u1ebf VAT \u0111\u1ebfn chi ti\u00eau\">T\u00e1c \u0111\u1ed9ng c\u1ee7a thay \u0111\u1ed5i thu\u1ebf VAT \u0111\u1ebfn chi ti\u00eau<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/infina.vn\/blog\/tac-dong-cua-thue-den-hanh-vi-tieu-dung-viet-nam-tc\/#Ket_qua_giam_thue_VAT_2_2023-2024\" title=\"K\u1ebft qu\u1ea3 gi\u1ea3m thu\u1ebf VAT 2% (2023-2024)\">K\u1ebft qu\u1ea3 gi\u1ea3m thu\u1ebf VAT 2% (2023-2024)<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/infina.vn\/blog\/tac-dong-cua-thue-den-hanh-vi-tieu-dung-viet-nam-tc\/#Tac_dong_cua_thue_tieu_thu_dac_biet_den_thoi_quen_mua_sam\" title=\"T\u00e1c \u0111\u1ed9ng c\u1ee7a thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t \u0111\u1ebfn th\u00f3i quen mua s\u1eafm\">T\u00e1c \u0111\u1ed9ng c\u1ee7a thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t \u0111\u1ebfn th\u00f3i quen mua s\u1eafm<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/infina.vn\/blog\/tac-dong-cua-thue-den-hanh-vi-tieu-dung-viet-nam-tc\/#Phan_ung_cua_nguoi_tieu_dung_voi_san_pham_chiu_thue_cao\" title=\"Ph\u1ea3n \u1ee9ng c\u1ee7a ng\u01b0\u1eddi ti\u00eau d\u00f9ng v\u1edbi s\u1ea3n ph\u1ea9m ch\u1ecbu thu\u1ebf cao\">Ph\u1ea3n \u1ee9ng c\u1ee7a ng\u01b0\u1eddi ti\u00eau d\u00f9ng v\u1edbi s\u1ea3n ph\u1ea9m ch\u1ecbu thu\u1ebf cao<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/infina.vn\/blog\/tac-dong-cua-thue-den-hanh-vi-tieu-dung-viet-nam-tc\/#Tac_dong_cua_thue_xanh_den_quyet_dinh_mua_sam\" title=\"T\u00e1c \u0111\u1ed9ng c\u1ee7a thu\u1ebf xanh \u0111\u1ebfn quy\u1ebft \u0111\u1ecbnh mua s\u1eafm\">T\u00e1c \u0111\u1ed9ng c\u1ee7a thu\u1ebf xanh \u0111\u1ebfn quy\u1ebft \u0111\u1ecbnh mua s\u1eafm<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/infina.vn\/blog\/tac-dong-cua-thue-den-hanh-vi-tieu-dung-viet-nam-tc\/#Du_kien_thay_doi_thue_va_tac_dong_den_nguoi_tieu_dung\" title=\"D\u1ef1 ki\u1ebfn thay \u0111\u1ed5i thu\u1ebf v\u00e0 t\u00e1c \u0111\u1ed9ng \u0111\u1ebfn ng\u01b0\u1eddi ti\u00eau d\u00f9ng\">D\u1ef1 ki\u1ebfn thay \u0111\u1ed5i thu\u1ebf v\u00e0 t\u00e1c \u0111\u1ed9ng \u0111\u1ebfn ng\u01b0\u1eddi ti\u00eau d\u00f9ng<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/infina.vn\/blog\/tac-dong-cua-thue-den-hanh-vi-tieu-dung-viet-nam-tc\/#Ke_hoach_thue_moi_ve_bat_dong_san_va_thu_nhap\" title=\"K\u1ebf ho\u1ea1ch thu\u1ebf m\u1edbi v\u1ec1 b\u1ea5t \u0111\u1ed9ng s\u1ea3n v\u00e0 thu nh\u1eadp\">K\u1ebf ho\u1ea1ch thu\u1ebf m\u1edbi v\u1ec1 b\u1ea5t \u0111\u1ed9ng s\u1ea3n v\u00e0 thu nh\u1eadp<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/infina.vn\/blog\/tac-dong-cua-thue-den-hanh-vi-tieu-dung-viet-nam-tc\/#Ket_luan\" title=\"K\u1ebft lu\u1eadn\">K\u1ebft lu\u1eadn<\/a><\/li><\/ul><\/nav><\/div>\n<h3><span class=\"ez-toc-section\" id=\"Tom_tat_nhanh\"><\/span>T\u00f3m t\u1eaft nhanh:<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<table>\n<colgroup>\n<col \/>\n<col \/>\n<col \/><\/colgroup>\n<tbody>\n<tr>\n<th colspan=\"1\" rowspan=\"1\"><strong>Lo\u1ea1i thu\u1ebf<\/strong><\/th>\n<th colspan=\"1\" rowspan=\"1\"><strong>M\u1ee9c thu\u1ebf<\/strong><\/th>\n<th colspan=\"1\" rowspan=\"1\"><strong>T\u00e1c \u0111\u1ed9ng ch\u00ednh<\/strong><\/th>\n<\/tr>\n<tr>\n<td colspan=\"1\" rowspan=\"1\">VAT<\/td>\n<td colspan=\"1\" rowspan=\"1\">8-10%<\/td>\n<td colspan=\"1\" rowspan=\"1\">\u1ea2nh h\u01b0\u1edfng chi ti\u00eau h\u00e0ng ng\u00e0y, \u0111\u1eb7c bi\u1ec7t v\u1edbi nh\u00f3m thu nh\u1eadp th\u1ea5p.<\/td>\n<\/tr>\n<tr>\n<td colspan=\"1\" rowspan=\"1\">TT\u0110B<\/td>\n<td colspan=\"1\" rowspan=\"1\">10-150%<\/td>\n<td colspan=\"1\" rowspan=\"1\">\u0110i\u1ec1u ch\u1ec9nh ti\u00eau d\u00f9ng h\u00e0ng xa x\u1ec9, c\u00f3 th\u1ec3 g\u00e2y chuy\u1ec3n \u0111\u1ed5i sang s\u1ea3n ph\u1ea9m thay th\u1ebf.<\/td>\n<\/tr>\n<tr>\n<td colspan=\"1\" rowspan=\"1\">Thu\u1ebf b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng<\/td>\n<td colspan=\"1\" rowspan=\"1\">Theo m\u1eb7t h\u00e0ng<\/td>\n<td colspan=\"1\" rowspan=\"1\">Khuy\u1ebfn kh\u00edch ti\u00eau d\u00f9ng xanh, gi\u1ea3m \u00f4 nhi\u1ec5m m\u00f4i tr\u01b0\u1eddng.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>Thu\u1ebf kh\u00f4ng ch\u1ec9 \u0111\u1ecbnh h\u00ecnh h\u00e0nh vi mua s\u1eafm m\u00e0 c\u00f2n t\u1ea1o \u00e1p l\u1ef1c l\u00ean c\u1ea3 ng\u01b0\u1eddi ti\u00eau d\u00f9ng v\u00e0 doanh nghi\u1ec7p trong vi\u1ec7c th\u00edch \u1ee9ng v\u1edbi ch\u00ednh s\u00e1ch m\u1edbi.<\/p>\n<div class=\"sb-iframe-wrapper\" contenteditable=\"false\"><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Cac_chinh_sach_thue_dinh_hinh_hanh_vi_tieu_dung\"><\/span>C\u00e1c ch\u00ednh s\u00e1ch thu\u1ebf \u0111\u1ecbnh h\u00ecnh h\u00e0nh vi ti\u00eau d\u00f9ng<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Ch\u00ednh s\u00e1ch thu\u1ebf t\u1ea1i Vi\u1ec7t Nam \u0111\u01b0\u1ee3c x\u00e2y d\u1ef1ng nh\u1eb1m t\u00e1c \u0111\u1ed9ng \u0111\u1ebfn h\u00e0nh vi ti\u00eau d\u00f9ng th\u00f4ng qua c\u00e1c c\u00f4ng c\u1ee5 c\u1ee5 th\u1ec3.<\/p>\n<p>D\u01b0\u1edbi \u0111\u00e2y l\u00e0 nh\u1eefng lo\u1ea1i thu\u1ebf ch\u00ednh c\u00f3 \u1ea3nh h\u01b0\u1edfng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn th\u00f3i quen mua s\u1eafm c\u1ee7a ng\u01b0\u1eddi ti\u00eau d\u00f9ng t\u1ea1i Vi\u1ec7t Nam.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Cac_loai_thue_tieu_dung_chinh_tai_Viet_Nam\"><\/span>C\u00e1c lo\u1ea1i thu\u1ebf ti\u00eau d\u00f9ng ch\u00ednh t\u1ea1i Vi\u1ec7t Nam<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Ba lo\u1ea1i thu\u1ebf ti\u00eau d\u00f9ng ph\u1ed5 bi\u1ebfn nh\u1ea5t c\u00f3 t\u00e1c \u0111\u1ed9ng m\u1ea1nh \u0111\u1ebfn h\u00e0nh vi mua s\u1eafm:<\/p>\n<table>\n<colgroup>\n<col \/>\n<col \/><\/colgroup>\n<tbody>\n<tr>\n<th colspan=\"1\" rowspan=\"1\">Lo\u1ea1i thu\u1ebf<\/th>\n<th colspan=\"1\" rowspan=\"1\">M\u1ee9c thu\u1ebf \u00e1p d\u1ee5ng<\/th>\n<\/tr>\n<tr>\n<td colspan=\"1\" rowspan=\"1\">VAT<\/td>\n<td colspan=\"1\" rowspan=\"1\">8-10%<\/td>\n<\/tr>\n<tr>\n<td colspan=\"1\" rowspan=\"1\">Thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t (TT\u0110B)<\/td>\n<td colspan=\"1\" rowspan=\"1\">10-150%<\/td>\n<\/tr>\n<tr>\n<td colspan=\"1\" rowspan=\"1\">Thu\u1ebf b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng<\/td>\n<td colspan=\"1\" rowspan=\"1\">T\u00f9y thu\u1ed9c v\u00e0o t\u1eebng m\u1eb7t h\u00e0ng<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>Thu\u1ebf TT\u0110B \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 \u0111i\u1ec1u ch\u1ec9nh s\u1ea3n xu\u1ea5t v\u00e0 ti\u00eau d\u00f9ng, qua \u0111\u00f3 \u1ea3nh h\u01b0\u1edfng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn quy\u1ebft \u0111\u1ecbnh mua s\u1eafm c\u1ee7a ng\u01b0\u1eddi d\u00e2n.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Cac_thay_doi_lon_ve_thue_2013-2023\"><\/span>C\u00e1c thay \u0111\u1ed5i l\u1edbn v\u1ec1 thu\u1ebf (2013-2023)<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Trong 10 n\u0103m qua, Vi\u1ec7t Nam \u0111\u00e3 c\u00f3 nh\u1eefng \u0111i\u1ec1u ch\u1ec9nh \u0111\u00e1ng ch\u00fa \u00fd trong ch\u00ednh s\u00e1ch thu\u1ebf:<\/p>\n<ul>\n<li><strong>VAT<\/strong>: T\u1eeb n\u0103m 2013 \u0111\u1ebfn 2023, thu\u1ebf VAT gi\u1ea3m t\u1eeb 10% xu\u1ed1ng c\u00f2n 8% (n\u0103m 2023), gi\u00fap h\u1ed7 tr\u1ee3 kho\u1ea3ng 15,6 ngh\u00ecn t\u1ef7 \u0111\u1ed3ng trong v\u00f2ng 4 th\u00e1ng. \u0110\u1ed3ng th\u1eddi, ph\u1ea1m vi \u00e1p d\u1ee5ng thu\u1ebf TT\u0110B m\u1edf r\u1ed9ng \u0111\u1ed1i v\u1edbi c\u00e1c m\u1eb7t h\u00e0ng xa x\u1ec9 v\u00e0 c\u00f3 h\u1ea1i cho s\u1ee9c kh\u1ecfe.<\/li>\n<li><strong>Thu\u1ebf m\u00f4i tr\u01b0\u1eddng<\/strong>: \u0110\u01b0\u1ee3c \u00e1p d\u1ee5ng v\u1edbi c\u00e1c s\u1ea3n ph\u1ea9m g\u00e2y h\u1ea1i cho m\u00f4i tr\u01b0\u1eddng, nh\u1eb1m khuy\u1ebfn kh\u00edch ti\u00eau d\u00f9ng b\u1ec1n v\u1eefng h\u01a1n.<\/li>\n<\/ul>\n<p>Theo nghi\u00ean c\u1ee9u c\u1ee7a Decision Lab (2018), ph\u1ea3n \u1ee9ng c\u1ee7a c\u00e1c nh\u00f3m thu nh\u1eadp \u0111\u1ed1i v\u1edbi thu\u1ebf c\u00f3 s\u1ef1 kh\u00e1c bi\u1ec7t r\u00f5 r\u1ec7t. V\u00ed d\u1ee5, khi \u00e1p thu\u1ebf TT\u0110B 10% l\u00ean n\u01b0\u1edbc gi\u1ea3i kh\u00e1t, 38% ng\u01b0\u1eddi c\u00f3 thu nh\u1eadp cao kh\u00f4ng thay \u0111\u1ed5i h\u00e0nh vi ti\u00eau d\u00f9ng, trong khi 63% ng\u01b0\u1eddi thu nh\u1eadp th\u1ea5p gi\u1ea3m ti\u00eau th\u1ee5. \u0110i\u1ec1u n\u00e0y cho th\u1ea5y s\u1ef1 ph\u00e2n h\u00f3a r\u00f5 r\u00e0ng gi\u1eefa c\u00e1c nh\u00f3m thu nh\u1eadp.<\/p>\n<p>Nh\u1eefng \u0111i\u1ec1u ch\u1ec9nh n\u00e0y ph\u1ea3n \u00e1nh c\u00e1ch ch\u00ednh s\u00e1ch thu\u1ebf c\u00f3 th\u1ec3 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn h\u00e0nh vi ti\u00eau d\u00f9ng, \u0111\u1eb7c bi\u1ec7t trong b\u1ed1i c\u1ea3nh kinh t\u1ebf nhi\u1ec1u bi\u1ebfn \u0111\u1ed9ng.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Tac_dong_cua_thay_doi_thue_VAT_den_chi_tieu\"><\/span>T\u00e1c \u0111\u1ed9ng c\u1ee7a thay \u0111\u1ed5i thu\u1ebf VAT \u0111\u1ebfn chi ti\u00eau<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (VAT) \u0111\u00f3ng vai tr\u00f2 quan tr\u1ecdng trong vi\u1ec7c \u0111\u1ecbnh h\u00ecnh h\u00e0nh vi chi ti\u00eau c\u1ee7a ng\u01b0\u1eddi ti\u00eau d\u00f9ng Vi\u1ec7t Nam. Theo T\u1ed5ng c\u1ee5c Th\u1ed1ng k\u00ea, c\u00e1c thay \u0111\u1ed5i v\u1ec1 thu\u1ebf VAT \u0111\u00e3 \u1ea3nh h\u01b0\u1edfng m\u1ea1nh m\u1ebd \u0111\u1ebfn th\u00f3i quen mua s\u1eafm c\u1ee7a ng\u01b0\u1eddi d\u00e2n.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Ket_qua_giam_thue_VAT_2_2023-2024\"><\/span>K\u1ebft qu\u1ea3 gi\u1ea3m thu\u1ebf VAT 2% (2023-2024)<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Ch\u00ednh s\u00e1ch gi\u1ea3m 2% thu\u1ebf VAT trong giai \u0111o\u1ea1n 2023-2024 \u0111\u00e3 mang l\u1ea1i nhi\u1ec1u hi\u1ec7u \u1ee9ng t\u00edch c\u1ef1c cho n\u1ec1n kinh t\u1ebf:<\/p>\n<table>\n<colgroup>\n<col \/>\n<col \/><\/colgroup>\n<tbody>\n<tr>\n<th colspan=\"1\" rowspan=\"1\">Ch\u1ec9 ti\u00eau<\/th>\n<th colspan=\"1\" rowspan=\"1\">K\u1ebft qu\u1ea3<\/th>\n<\/tr>\n<tr>\n<td colspan=\"1\" rowspan=\"1\">T\u0103ng tr\u01b0\u1edfng b\u00e1n l\u1ebb<\/td>\n<td colspan=\"1\" rowspan=\"1\">5% (Q1\/2024 so v\u1edbi Q1\/2023)<\/td>\n<\/tr>\n<tr>\n<td colspan=\"1\" rowspan=\"1\">H\u1ed7 tr\u1ee3 ng\u01b0\u1eddi ti\u00eau d\u00f9ng<\/td>\n<td colspan=\"1\" rowspan=\"1\">15,6 ngh\u00ecn t\u1ef7 \u0111\u1ed3ng (trong 4 th\u00e1ng)<\/td>\n<\/tr>\n<tr>\n<td colspan=\"1\" rowspan=\"1\">T\u0103ng tr\u01b0\u1edfng ng\u00e0nh \u00f4 t\u00f4<\/td>\n<td colspan=\"1\" rowspan=\"1\">T\u0103ng m\u1ea1nh nh\u1edd gi\u00e1 th\u00e0nh gi\u1ea3m<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>Vi\u1ec7c gi\u1ea3m thu\u1ebf VAT \u0111\u00e3 k\u00edch th\u00edch nhu c\u1ea7u ti\u00eau d\u00f9ng, \u0111\u1eb7c bi\u1ec7t l\u00e0 trong l\u0129nh v\u1ef1c \u00f4 t\u00f4, cho th\u1ea5y ch\u00ednh s\u00e1ch n\u00e0y c\u00f3 kh\u1ea3 n\u0103ng th\u00fac \u0111\u1ea9y ti\u00eau d\u00f9ng c\u00e1c s\u1ea3n ph\u1ea9m c\u00f3 gi\u00e1 tr\u1ecb l\u1edbn.<\/p>\n<p>T\u1eeb th\u00e1ng 7\/2025, Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng m\u1edbi d\u1ef1 ki\u1ebfn s\u1ebd \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng, v\u1edbi c\u00e1c thay \u0111\u1ed5i v\u1ec1 mi\u1ec5n gi\u1ea3m thu\u1ebf v\u00e0 \u0111i\u1ec1u ch\u1ec9nh thu\u1ebf su\u1ea5t. Nh\u1eefng thay \u0111\u1ed5i n\u00e0y nh\u1eb1m m\u1ee5c ti\u00eau h\u1ed7 tr\u1ee3 c\u00e1c ng\u00e0nh ngh\u1ec1 c\u1ee5 th\u1ec3 v\u00e0 \u0111\u1ecbnh h\u01b0\u1edbng h\u00e0nh vi ti\u00eau d\u00f9ng theo chi\u1ebfn l\u01b0\u1ee3c ch\u00ednh s\u00e1ch.<\/p>\n<p>C\u00e1c \u0111i\u1ec1u ch\u1ec9nh li\u00ean quan \u0111\u1ebfn thu\u1ebf VAT kh\u00f4ng ch\u1ec9 t\u00e1c \u0111\u1ed9ng \u0111\u1ebfn chi ti\u00eau h\u00e0ng ng\u00e0y m\u00e0 c\u00f2n \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn quy\u1ebft \u0111\u1ecbnh mua s\u1eafm c\u00e1c s\u1ea3n ph\u1ea9m xa x\u1ec9. Ph\u00e2n t\u00edch chi ti\u1ebft v\u1ec1 l\u0129nh v\u1ef1c n\u00e0y s\u1ebd \u0111\u01b0\u1ee3c \u0111\u1ec1 c\u1eadp \u1edf ph\u1ea7n ti\u1ebfp theo.<\/p>\n<div class=\"infina-box\">\n<p style=\"color: black;\"><strong>Gi\u00fap ti\u1ec1n c\u1ee7a b\u1ea1n sinh l\u1eddi hi\u1ec7u qu\u1ea3!<\/strong><\/p>\n<p class=\"my-3\">T\u00e0i kho\u1ea3n sinh l\u1eddi <a href=\"https:\/\/infina.vn\" data-internallinksmanager029f6b8e52c=\"2\" title=\"Infina\" target=\"_blank\" rel=\"noopener\">Infina<\/a> l\u00e0 s\u1ef1 l\u1ef1a ch\u1ecdn l\u00fd t\u01b0\u1edfng cho t\u1ea5t c\u1ea3 m\u1ecdi ng\u01b0\u1eddi, nh\u1eefng ai mu\u1ed1n t\u1ed1i \u01b0u h\u00f3a t\u00e0i ch\u00ednh c\u00e1 nh\u00e2n v\u00e0 sinh l\u1eddi tr\u00ean d\u00f2ng ti\u1ec1n c\u1ee7a m\u00ecnh:<\/p>\n<p class=\"my-3\">Sinh l\u1eddi tr\u00ean qu\u1ef9 d\u1ef1 ph\u00f2ng<\/p>\n<p class=\"my-3\">Sinh l\u1eddi tr\u00ean ti\u1ec1n l\u01b0\u01a1ng<\/p>\n<p class=\"my-3\">Sinh l\u1eddi tr\u00ean doanh thu c\u1eeda h\u00e0ng<\/p>\n<p class=\"my-3\">Sinh l\u1eddi tr\u00ean ti\u1ec1n ch\u1edd t\u00e1i \u0111\u1ea7u t\u01b0<\/p>\n<p class=\"my-3\">V\u1edbi m\u1ed9t t\u00e0i kho\u1ea3n duy nh\u1ea5t, b\u1ea1n c\u00f3 th\u1ec3 d\u1ec5 d\u00e0ng qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh v\u00e0 sinh l\u1eddi m\u1ed7i ng\u00e0y t\u1eeb s\u1ed1 ti\u1ec1n nh\u00e0n r\u1ed7i m\u1ed9t c\u00e1ch hi\u1ec7u qu\u1ea3 v\u00e0 an to\u00e0n.<\/p>\n<p>T\u00c0I KHO\u1ea2N SINH L\u1edcI: T\u01b0\u01a1ng t\u1ef1 g\u1eedi ti\u1ebft ki\u1ec7m ng\u00e2n h\u00e0ng nh\u01b0ng l\u1ee3i nhu\u1eadn \u01b0u \u0111\u00e3i v\u01b0\u1ee3t tr\u1ed9i<\/p>\n<p class=\"my-3\">Sinh l\u1eddi linh ho\u1ea1t v\u1edbi l\u1ee3i nhu\u1eadn 4.9%\/n\u0103m, cao h\u01a1n g\u1eedi ti\u1ebft ki\u1ec7m kh\u00f4ng k\u1ef3 h\u1ea1n th\u00f4ng th\u01b0\u1eddng ch\u1ec9 c\u00f3 0.1%-0.5%\/n\u0103m. N\u1ea1p v\u00e0 r\u00fat ti\u1ec1n nhanh ch\u00f3ng trong v\u00f2ng 30 gi\u00e2y, nh\u1eadn l\u00e3i h\u00e0ng ng\u00e0y v\u00e0 r\u00fat v\u1ed1n b\u1ea5t k\u1ef3 l\u00fac n\u00e0o m\u00e0 kh\u00f4ng b\u1ecb m\u1ea5t l\u1ee3i nhu\u1eadn.<\/p>\n<p class=\"my-3\">Sinh l\u1eddi c\u00f3 k\u1ef3 h\u1ea1n:<\/p>\n<p class=\"my-3\">\u0110\u1ec3 t\u1ed1i \u0111a h\u00f3a l\u1ee3i nhu\u1eadn, Infina cung c\u1ea5p c\u00e1c g\u00f3i c\u00f3 k\u1ef3 h\u1ea1n t\u1eeb 1 &#8211; 12 th\u00e1ng v\u1edbi l\u1ee3i nhu\u1eadn h\u1ea5p d\u1eabn l\u00ean \u0111\u1ebfn 5.7%\/n\u0103m.<\/p>\n<p><a class=\"infina-button\" href=\"https:\/\/infina.vn\/\">Tr\u1ea3i nghi\u1ec7m sinh l\u1eddi mi\u1ec5n ph\u00ed<\/a><\/p>\n<\/div>\n<h2><span class=\"ez-toc-section\" id=\"Tac_dong_cua_thue_tieu_thu_dac_biet_den_thoi_quen_mua_sam\"><\/span>T\u00e1c \u0111\u1ed9ng c\u1ee7a thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t \u0111\u1ebfn th\u00f3i quen mua s\u1eafm<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Gi\u1ed1ng nh\u01b0 VAT, thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t (TT\u0110B) \u1ea3nh h\u01b0\u1edfng l\u1edbn \u0111\u1ebfn h\u00e0nh vi ti\u00eau d\u00f9ng, nh\u01b0ng ch\u1ee7 y\u1ebfu nh\u1eafm v\u00e0o m\u1ed9t s\u1ed1 lo\u1ea1i h\u00e0ng h\u00f3a c\u1ee5 th\u1ec3. Theo nghi\u00ean c\u1ee9u c\u1ee7a Decision Lab n\u0103m 2018, t\u00e1c \u0111\u1ed9ng c\u1ee7a thu\u1ebf TT\u0110B thay \u0111\u1ed5i t\u00f9y thu\u1ed9c v\u00e0o m\u1ee9c thu nh\u1eadp c\u1ee7a ng\u01b0\u1eddi ti\u00eau d\u00f9ng.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Phan_ung_cua_nguoi_tieu_dung_voi_san_pham_chiu_thue_cao\"><\/span>Ph\u1ea3n \u1ee9ng c\u1ee7a ng\u01b0\u1eddi ti\u00eau d\u00f9ng v\u1edbi s\u1ea3n ph\u1ea9m ch\u1ecbu thu\u1ebf cao<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<table>\n<colgroup>\n<col \/>\n<col \/><\/colgroup>\n<tbody>\n<tr>\n<th colspan=\"1\" rowspan=\"1\">Nh\u00f3m thu nh\u1eadp<\/th>\n<th colspan=\"1\" rowspan=\"1\">Ph\u1ea3n \u1ee9ng khi thu\u1ebf TT\u0110B t\u0103ng 10%<\/th>\n<\/tr>\n<tr>\n<td colspan=\"1\" rowspan=\"1\">Tr\u00ean 14 tri\u1ec7u\/th\u00e1ng<\/td>\n<td colspan=\"1\" rowspan=\"1\">38% v\u1eabn ti\u1ebfp t\u1ee5c ti\u00eau d\u00f9ng nh\u01b0 c\u0169<\/td>\n<\/tr>\n<tr>\n<td colspan=\"1\" rowspan=\"1\">D\u01b0\u1edbi 14 tri\u1ec7u\/th\u00e1ng<\/td>\n<td colspan=\"1\" rowspan=\"1\">63% gi\u1ea3m m\u1ee9c ti\u00eau th\u1ee5<\/td>\n<\/tr>\n<tr>\n<td colspan=\"1\" rowspan=\"1\">T\u1ed5ng s\u1ed1 ng\u01b0\u1eddi kh\u1ea3o s\u00e1t<\/td>\n<td colspan=\"1\" rowspan=\"1\">49% chuy\u1ec3n sang s\u1ea3n ph\u1ea9m thay th\u1ebf<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<blockquote><p>&#8220;Thu\u1ebf TT\u0110B l\u00e0 c\u00f4ng c\u1ee5 gi\u00fap Nh\u00e0 n\u01b0\u1edbc \u0111i\u1ec1u ti\u1ebft s\u1ea3n xu\u1ea5t v\u00e0 ti\u00eau d\u00f9ng, \u1ea3nh h\u01b0\u1edfng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn quy\u1ebft \u0111\u1ecbnh ng\u01b0\u1eddi ti\u00eau d\u00f9ng.&#8221; &#8211; Nguy\u1ec5n V\u0103n Ph\u1ee5ng, nguy\u00ean V\u1ee5 tr\u01b0\u1edfng V\u1ee5 Qu\u1ea3n l\u00fd thu\u1ebf Doanh nghi\u1ec7p l\u1edbn, T\u1ed5ng c\u1ee5c Thu\u1ebf.<\/p><\/blockquote>\n<p>M\u1ed9t s\u1ed1 chuy\u00ean gia kinh t\u1ebf \u0111\u00e3 c\u1ea3nh b\u00e1o v\u1ec1 nh\u1eefng h\u1ec7 qu\u1ea3 kh\u00f4ng mong mu\u1ed1n khi t\u0103ng thu\u1ebf TT\u0110B. Nhi\u1ec1u ng\u01b0\u1eddi ti\u00eau d\u00f9ng c\u00f3 xu h\u01b0\u1edbng t\u00ecm \u0111\u1ebfn c\u00e1c s\u1ea3n ph\u1ea9m thay th\u1ebf kh\u00f4ng \u0111\u01b0\u1ee3c ki\u1ec3m so\u00e1t, ti\u1ec1m \u1ea9n nguy c\u01a1 cho s\u1ee9c kh\u1ecfe. Th\u1ed1ng k\u00ea cho th\u1ea5y kho\u1ea3ng 49% ng\u01b0\u1eddi ti\u00eau d\u00f9ng s\u1ebd chuy\u1ec3n sang s\u1eed d\u1ee5ng n\u01b0\u1edbc gi\u1ea3i kh\u00e1t \u0111\u01b0\u1ee3c ch\u1ebf bi\u1ebfn t\u1ea1i c\u00e1c qu\u00e1n v\u1ec9a h\u00e8 ho\u1eb7c ch\u1ee3.<\/p>\n<p>\u0110\u1ec3 gi\u1ea3m thi\u1ec3u c\u00e1c t\u00e1c \u0111\u1ed9ng ti\u00eau c\u1ef1c, c\u00e1c chuy\u00ean gia khuy\u1ebfn ngh\u1ecb c\u1ea7n k\u1ebft h\u1ee3p thu\u1ebf TT\u0110B v\u1edbi c\u00e1c chi\u1ebfn d\u1ecbch tuy\u00ean truy\u1ec1n nh\u1eb1m h\u01b0\u1edbng d\u1eabn ti\u00eau d\u00f9ng c\u00f3 tr\u00e1ch nhi\u1ec7m. Nh\u1eefng \u1ea3nh h\u01b0\u1edfng c\u1ee7a thu\u1ebf TT\u0110B c\u0169ng ph\u1ea3n \u00e1nh c\u00e1ch ch\u00ednh s\u00e1ch thu\u1ebf c\u00f3 th\u1ec3 \u0111i\u1ec1u ch\u1ec9nh h\u00e0nh vi ti\u00eau d\u00f9ng, t\u01b0\u01a1ng t\u1ef1 nh\u01b0 c\u00e1c lo\u1ea1i thu\u1ebf li\u00ean quan \u0111\u1ebfn b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Tac_dong_cua_thue_xanh_den_quyet_dinh_mua_sam\"><\/span>T\u00e1c \u0111\u1ed9ng c\u1ee7a thu\u1ebf xanh \u0111\u1ebfn quy\u1ebft \u0111\u1ecbnh mua s\u1eafm<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Thu\u1ebf xanh c\u00f3 vai tr\u00f2 \u0111i\u1ec1u ch\u1ec9nh th\u00f3i quen ti\u00eau d\u00f9ng, h\u01b0\u1edbng m\u1ecdi ng\u01b0\u1eddi \u0111\u1ebfn c\u00e1c l\u1ef1a ch\u1ecdn th\u00e2n thi\u1ec7n v\u1edbi m\u00f4i tr\u01b0\u1eddng h\u01a1n. \u0110i\u1ec1u th\u00fa v\u1ecb l\u00e0 nh\u00f3m thu nh\u1eadp cao \u00edt b\u1ecb \u1ea3nh h\u01b0\u1edfng b\u1edfi thu\u1ebf xanh, trong khi nh\u00f3m thu nh\u1eadp th\u1ea5p l\u1ea1i thay \u0111\u1ed5i h\u00e0nh vi r\u00f5 r\u1ec7t h\u01a1n.<\/p>\n<p>Trong ng\u00e0nh \u0111\u1ed3 u\u1ed1ng, khi t\u0103ng thu\u1ebf v\u1edbi bao b\u00ec nh\u1ef1a, h\u00e0nh vi ti\u00eau d\u00f9ng \u0111\u00e3 thay \u0111\u1ed5i \u0111\u00e1ng k\u1ec3: <strong>49% chuy\u1ec3n sang d\u00f9ng \u0111\u1ed3 u\u1ed1ng t\u1ea1i ch\u1ed7<\/strong>, <strong>35% gi\u1ea3m ti\u00eau th\u1ee5 \u0111\u1ed3 u\u1ed1ng \u0111\u00f3ng chai<\/strong>, v\u00e0 <strong>16% ch\u1ecdn s\u1ea3n ph\u1ea9m c\u00f3 bao b\u00ec th\u00e2n thi\u1ec7n h\u01a1n<\/strong>.<\/p>\n<blockquote><p>&#8220;K\u1ebft h\u1ee3p thu\u1ebf xanh v\u1edbi n\u00e2ng cao nh\u1eadn th\u1ee9c c\u00f3 th\u1ec3 thay \u0111\u1ed5i h\u00e0nh vi ti\u00eau d\u00f9ng t\u00edch c\u1ef1c&#8221; &#8211; Theo \u0111\u00e1nh gi\u00e1 c\u1ee7a c\u00e1c chuy\u00ean gia kinh t\u1ebf.<\/p><\/blockquote>\n<p>\u0110\u1ec3 ch\u00ednh s\u00e1ch thu\u1ebf xanh \u0111\u1ea1t hi\u1ec7u qu\u1ea3 cao h\u01a1n, c\u1ea7n t\u1eadp trung v\u00e0o c\u00e1c y\u1ebfu t\u1ed1 sau:<\/p>\n<ul>\n<li>\u0110i\u1ec1u ch\u1ec9nh m\u1ee9c thu\u1ebf ph\u00f9 h\u1ee3p v\u1edbi t\u1eebng lo\u1ea1i s\u1ea3n ph\u1ea9m.<\/li>\n<li>H\u1ed7 tr\u1ee3 c\u00e1c doanh nghi\u1ec7p chuy\u1ec3n \u0111\u1ed5i sang s\u1ea3n xu\u1ea5t th\u00e2n thi\u1ec7n v\u1edbi m\u00f4i tr\u01b0\u1eddng.<\/li>\n<li>T\u1ea1o \u0111i\u1ec1u ki\u1ec7n \u0111\u1ec3 ng\u01b0\u1eddi ti\u00eau d\u00f9ng d\u1ec5 d\u00e0ng ti\u1ebfp c\u1eadn c\u00e1c s\u1ea3n ph\u1ea9m xanh h\u01a1n.<\/li>\n<\/ul>\n<p>Vi\u1ec7t Nam c\u0169ng \u0111ang c\u00e2n nh\u1eafc m\u1edf r\u1ed9ng danh m\u1ee5c c\u00e1c s\u1ea3n ph\u1ea9m ch\u1ecbu thu\u1ebf xanh, \u0111\u1eb7c bi\u1ec7t l\u00e0 trong l\u0129nh v\u1ef1c s\u1ea3n ph\u1ea9m nh\u1ef1a. \u0110\u00e2y l\u00e0 b\u01b0\u1edbc quan tr\u1ecdng \u0111\u1ec3 x\u00e2y d\u1ef1ng c\u00e1c ch\u00ednh s\u00e1ch thu\u1ebf m\u1edbi, h\u01b0\u1edbng \u0111\u1ebfn vi\u1ec7c \u00e1p d\u1ee5ng r\u1ed9ng r\u00e3i h\u01a1n.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Du_kien_thay_doi_thue_va_tac_dong_den_nguoi_tieu_dung\"><\/span>D\u1ef1 ki\u1ebfn thay \u0111\u1ed5i thu\u1ebf v\u00e0 t\u00e1c \u0111\u1ed9ng \u0111\u1ebfn ng\u01b0\u1eddi ti\u00eau d\u00f9ng<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>C\u00e1c ch\u00ednh s\u00e1ch thu\u1ebf m\u1edbi \u0111ang \u0111\u01b0\u1ee3c xem x\u00e9t nh\u01b0 m\u1ed9t c\u00f4ng c\u1ee5 \u0111\u1ec3 \u0111i\u1ec1u ch\u1ec9nh h\u00e0nh vi ti\u00eau d\u00f9ng t\u1ea1i Vi\u1ec7t Nam. Ch\u00ednh ph\u1ee7 \u0111ang c\u00e2n nh\u1eafc c\u00e1c thay \u0111\u1ed5i li\u00ean quan \u0111\u1ebfn Thu\u1ebf Ti\u00eau th\u1ee5 \u0110\u1eb7c bi\u1ec7t (TT\u0110B) v\u00e0 Thu\u1ebf Gi\u00e1 tr\u1ecb Gia t\u0103ng (VAT).<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Ke_hoach_thue_moi_ve_bat_dong_san_va_thu_nhap\"><\/span>K\u1ebf ho\u1ea1ch thu\u1ebf m\u1edbi v\u1ec1 b\u1ea5t \u0111\u1ed9ng s\u1ea3n v\u00e0 thu nh\u1eadp<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>M\u1ed9t \u0111\u1ec1 xu\u1ea5t \u0111\u00e1ng ch\u00fa \u00fd l\u00e0 \u00e1p d\u1ee5ng thu\u1ebf TT\u0110B 10% \u0111\u1ed1i v\u1edbi \u0111\u1ed3 u\u1ed1ng c\u00f3 \u0111\u01b0\u1eddng. Theo d\u1ef1 ki\u1ebfn, ch\u00ednh s\u00e1ch n\u00e0y s\u1ebd t\u00e1c \u0111\u1ed9ng kh\u00e1c nhau \u0111\u1ebfn c\u00e1c nh\u00f3m thu nh\u1eadp. C\u1ee5 th\u1ec3, 63% ng\u01b0\u1eddi thu\u1ed9c nh\u00f3m thu nh\u1eadp th\u1ea5p c\u00f3 th\u1ec3 s\u1ebd gi\u1ea3m ti\u00eau th\u1ee5, trong khi 38% ng\u01b0\u1eddi thu\u1ed9c nh\u00f3m thu nh\u1eadp cao kh\u00f4ng thay \u0111\u1ed5i th\u00f3i quen.<\/p>\n<table>\n<colgroup>\n<col \/>\n<col \/><\/colgroup>\n<tbody>\n<tr>\n<th colspan=\"1\" rowspan=\"1\">Nh\u00f3m thu nh\u1eadp<\/th>\n<th colspan=\"1\" rowspan=\"1\">Ph\u1ea3n \u1ee9ng v\u1edbi thu\u1ebf TT\u0110B m\u1edbi<\/th>\n<\/tr>\n<tr>\n<td colspan=\"1\" rowspan=\"1\">Thu nh\u1eadp th\u1ea5p<\/td>\n<td colspan=\"1\" rowspan=\"1\">63% s\u1ebd gi\u1ea3m ti\u00eau th\u1ee5<\/td>\n<\/tr>\n<tr>\n<td colspan=\"1\" rowspan=\"1\">Thu nh\u1eadp cao<\/td>\n<td colspan=\"1\" rowspan=\"1\">38% kh\u00f4ng thay \u0111\u1ed5i h\u00e0nh vi<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>C\u00e1c chuy\u00ean gia \u0111\u00e3 nh\u1ea5n m\u1ea1nh s\u1ef1 c\u1ea7n thi\u1ebft ph\u1ea3i ph\u00e2n t\u00edch k\u1ef9 l\u01b0\u1ee1ng t\u00e1c \u0111\u1ed9ng c\u1ee7a ch\u00ednh s\u00e1ch n\u00e0y. Th\u1ef1c t\u1ebf cho th\u1ea5y, c\u00e1c bi\u1ec7n ph\u00e1p qu\u1ea3n l\u00fd h\u00e0nh ch\u00ednh \u0111\u00f4i khi mang l\u1ea1i hi\u1ec7u qu\u1ea3 cao h\u01a1n so v\u1edbi vi\u1ec7c ch\u1ec9 t\u0103ng thu\u1ebf.<\/p>\n<p>\u0110\u1ec3 th\u00edch \u1ee9ng v\u1edbi c\u00e1c thay \u0111\u1ed5i, doanh nghi\u1ec7p n\u00ean:<\/p>\n<ul>\n<li>Theo d\u00f5i s\u00e1t sao c\u00e1c ch\u00ednh s\u00e1ch thu\u1ebf m\u1edbi.<\/li>\n<li>\u0110\u00e1nh gi\u00e1 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m.<\/li>\n<li>\u0110i\u1ec1u ch\u1ec9nh chi\u1ebfn l\u01b0\u1ee3c kinh doanh \u0111\u1ec3 ph\u00f9 h\u1ee3p v\u1edbi b\u1ed1i c\u1ea3nh m\u1edbi.<\/li>\n<\/ul>\n<p>Nh\u1eefng thay \u0111\u1ed5i n\u00e0y kh\u00f4ng ch\u1ec9 \u0111\u1ecbnh h\u00ecnh l\u1ea1i h\u00e0nh vi ti\u00eau d\u00f9ng m\u00e0 c\u00f2n \u0111\u1eb7t ra b\u00e0i to\u00e1n l\u1edbn cho doanh nghi\u1ec7p trong vi\u1ec7c \u0111i\u1ec1u ch\u1ec9nh ho\u1ea1t \u0111\u1ed9ng \u0111\u1ec3 \u0111\u00e1p \u1ee9ng c\u00e1c ch\u00ednh s\u00e1ch m\u1edbi.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span>K\u1ebft lu\u1eadn<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Nghi\u00ean c\u1ee9u ch\u1ec9 ra r\u1eb1ng t\u00e1c \u0111\u1ed9ng c\u1ee7a thu\u1ebf \u0111\u1ebfn h\u00e0nh vi ti\u00eau d\u00f9ng t\u1ea1i Vi\u1ec7t Nam c\u00f3 s\u1ef1 kh\u00e1c bi\u1ec7t r\u00f5 r\u1ec7t gi\u1eefa c\u00e1c nh\u00f3m thu nh\u1eadp. Nh\u1eefng thay \u0111\u1ed5i n\u00e0y kh\u00f4ng ch\u1ec9 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn c\u00e1ch chi ti\u00eau m\u00e0 c\u00f2n t\u1ea1o \u00e1p l\u1ef1c l\u00ean vi\u1ec7c x\u00e2y d\u1ef1ng c\u00e1c ch\u00ednh s\u00e1ch h\u1ed7 tr\u1ee3 t\u00e0i ch\u00ednh c\u00e1 nh\u00e2n.<\/p>\n<p>Th\u1ef1c t\u1ebf cho th\u1ea5y, vi\u1ec7c t\u0103ng thu\u1ebf kh\u00f4ng ph\u1ea3i l\u00fac n\u00e0o c\u0169ng \u0111\u1ea1t \u0111\u01b0\u1ee3c hi\u1ec7u qu\u1ea3 nh\u01b0 mong mu\u1ed1n. Ch\u1eb3ng h\u1ea1n, Ngh\u1ecb \u0111\u1ecbnh 100\/2019\/N\u0110-CP v\u1ec1 qu\u1ea3n l\u00fd \u0111\u1ed3 u\u1ed1ng c\u00f3 c\u1ed3n \u0111\u00e3 mang l\u1ea1i k\u1ebft qu\u1ea3 t\u00edch c\u1ef1c h\u01a1n so v\u1edbi vi\u1ec7c ch\u1ec9 t\u0103ng thu\u1ebf su\u1ea5t.<\/p>\n<p>Ng\u01b0\u1eddi ti\u00eau d\u00f9ng c\u1ea7n c\u00e2n nh\u1eafc \u0111i\u1ec1u ch\u1ec9nh k\u1ebf ho\u1ea1ch t\u00e0i ch\u00ednh \u0111\u1ec3 \u0111\u1ed1i ph\u00f3 v\u1edbi c\u00e1c thay \u0111\u1ed5i v\u1ec1 thu\u1ebf. C\u00e1c c\u00f4ng c\u1ee5 qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh c\u00f3 th\u1ec3 h\u1ed7 tr\u1ee3 t\u1ed1i \u01b0u h\u00f3a d\u00f2ng ti\u1ec1n v\u00e0 gi\u00fap \u0111\u01b0a ra quy\u1ebft \u0111\u1ecbnh chi ti\u00eau h\u1ee3p l\u00fd h\u01a1n. Ch\u1eb3ng h\u1ea1n, vi\u1ec7c gi\u1ea3m 2% VAT trong giai \u0111o\u1ea1n 2023-2024 \u0111\u00e3 gi\u00fap ti\u1ebft ki\u1ec7m kho\u1ea3ng 15,6 ngh\u00ecn t\u1ef7 \u0111\u1ed3ng cho c\u1ea3 doanh nghi\u1ec7p v\u00e0 ng\u01b0\u1eddi d\u00e2n.<\/p>\n<p>Trong t\u01b0\u01a1ng lai, kh\u1ea3 n\u0103ng th\u00edch nghi v\u1edbi nh\u1eefng thay \u0111\u1ed5i v\u1ec1 thu\u1ebf s\u1ebd \u0111\u00f2i h\u1ecfi s\u1ef1 linh ho\u1ea1t t\u1eeb c\u1ea3 ph\u00eda ng\u01b0\u1eddi ti\u00eau d\u00f9ng l\u1eabn doanh nghi\u1ec7p. \u0110\u1ed3ng th\u1eddi, \u0111i\u1ec1u n\u00e0y c\u0169ng \u0111\u1eb7t ra nhu c\u1ea7u v\u1ec1 c\u00e1c ch\u00ednh s\u00e1ch h\u1ed7 tr\u1ee3 hi\u1ec7u qu\u1ea3 t\u1eeb ph\u00eda Ch\u00ednh ph\u1ee7.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Thu&#7871; &#7843;nh h&#432;&#7903;ng m&#7841;nh &#273;&#7871;n h&agrave;nh vi ti&ecirc;u d&ugrave;ng t&#7841;i Vi&#7879;t Nam, &#273;&#7863;c bi&#7879;t l&agrave; v&#7899;i ba lo&#7841;i thu&#7871; ch&iacute;nh: VAT, TT&#272;B v&agrave; thu&#7871; b&#7843;o v&#7879; m&ocirc;i tr&#432;&#7901;ng. VAT (Thu&#7871; gi&aacute; tr&#7883; gia t&#259;ng): &Aacute;p d&#7909;ng r&#7897;ng r&atilde;i, m&#7913;c 8-10%, &#7843;nh h&#432;&#7903;ng tr&#7921;c ti&#7871;p &#273;&#7871;n chi ti&ecirc;u h&agrave;ng ng&agrave;y. Thu&#7871; ti&ecirc;u th&#7909; &#273;&#7863;c bi&#7879;t (TT&#272;B): [&hellip;]<\/p>\n","protected":false},"author":40,"featured_media":26070,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[2],"tags":[],"class_list":{"0":"post-26069","1":"post","2":"type-post","3":"status-publish","4":"format-standard","5":"has-post-thumbnail","7":"category-kien-thuc-tai-chinh"},"_links":{"self":[{"href":"https:\/\/infina.vn\/blog\/wp-json\/wp\/v2\/posts\/26069","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/infina.vn\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/infina.vn\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/infina.vn\/blog\/wp-json\/wp\/v2\/users\/40"}],"replies":[{"embeddable":true,"href":"https:\/\/infina.vn\/blog\/wp-json\/wp\/v2\/comments?post=26069"}],"version-history":[{"count":0,"href":"https:\/\/infina.vn\/blog\/wp-json\/wp\/v2\/posts\/26069\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/infina.vn\/blog\/wp-json\/wp\/v2\/media\/26070"}],"wp:attachment":[{"href":"https:\/\/infina.vn\/blog\/wp-json\/wp\/v2\/media?parent=26069"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/infina.vn\/blog\/wp-json\/wp\/v2\/categories?post=26069"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/infina.vn\/blog\/wp-json\/wp\/v2\/tags?post=26069"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}