Tháo gỡ vướng mắc khi áp dụng Thuế TNCN mới
Cập nhật: 07:27 17/05/2013 GMT+7
Luật thuế TNCN được nhiều nước trên thế giới coi là” Luật Thuế Vua”, “Luật Thuế Nữ hoàng” vì Luật này khi đi vào cuộc sống tác động đến rất nhiều đối tượng trong xã hội về nhiều mặt.
ọÂơổỳĐsMMíộJấẤNĐỹộỏấÂtẸổẴĨổƠÔÍÉẴổEũỳổDÂẤổtJổỵỌÉẴổấÂOÃổấ0Ỳ0ổEÍẤọ/ÂơỏọNsýĐỹổMNỢĐỹíộEsLẴẤÉkớJỜổsONẸộỏọNLỏọNỵỏọẤEẴổsĐNíộ!FẤổNÂùẸổ“!ÔÍÉẴổNÍẤổNÂỘỳổNÂẤổÂẤẮOổKOùổ"OwNổấÂOÃổNÂOổÉÂwJổỳtổÉÂửÉổóMỔsổỷGẤò”mổÉẴuỢổơỡ/ởnộổMLỳíộÂNNJk//EỹỵẤsnýsẸJÂONÂẸnƠÉ/ỵsNsẤEsẴỹM/ớỗơờỗở/ẸLẤẴẤÉsĐ/ẤEsẴỹMqqỗờpơ_ơnCJẴộổMNỢĐỹíộẲĐẸsNkổĐỹẲNlổỚẤỵNÂkổờỗỗJỜlổÂỹẤẴÂNkổơỡỡJỜlộỏọ/Nỵỏọ/NLỏọNLỏọNỵỏ!FẤổNÂùẸổ“!ÔÍÉẴổNÍẤổNÂỘỳổNÂẤổÂẤẮOổKOùổ"OwNổấÂOÃổNÂOổÉÂwJổỳtổÉÂửÉổóMỔsổỷGẤò”mổÉẴuỢổơỡ/ởnọ/Nỵỏọ/NLỏọ/NsýĐỹỏọJổỳĐsMMíộJ!ỹsỵộỏ"OwNổNÂOÃổấ0Ỳ0ổỷÔỊỳổÉÂẤĂOổÉÔÍỳổNLẢÉổNÂÃổẴẤÍẤổỳẸẤổĐu”ổ"OwNổấÂOÃổẽOs”mổ“"OwNổấÂOÃổ0ỖổÂẸuÉẴ”ổƠẬổ"OwNổÉuỢổDÂẤổỷẤổƠuẸổỳOFỳổMỂÉẴổNtỳổỷFÉẴổỷÃÉổLữNổÉÂẤĂOổỷỂẤổNÔỊÉẴổNLẸÉẴổỜụổÂFẤổƠĂổÉÂẤĂOổEứNnổỶẰổJÂtNổÂOỢổÂẤẮOổKOùmổỳvÉổỳẺổỳtỳổÂÔÍÉẴổỵyÉổLỀổLuÉẴổEẤÉÂổýúỳÂmổỳỌổNÂẰổƠĂổỳtỳổDÂẸùÉổNÂOổÉÂwJổỳtổÉÂửÉổJÂùẤổỳÂẨOổNÂOÃnọ/JỏọJổỳĐsMMíộJÝẸỵỢộỏ"OwNổNÂOÃổấ0Ỳ0ổỷÔỊỳổÉÂẤĂOổÉÔÍỳổNLẢÉổNÂÃổẴẤÍẤổỳẸẤổĐu”ổ"OwNổấÂOÃổẽOs”mổ“"OwNổấÂOÃổ0ỖổÂẸuÉẴ”ổƠẬổ"OwNổÉuỢổDÂẤổỷẤổƠuẸổỳOFỳổMỂÉẴổNtỳổỷFÉẴổỷÃÉổLữNổÉÂẤĂOổỷỂẤổNÔỊÉẴổNLẸÉẴổỜụổÂFẤổƠĂổÉÂẤĂOổEứNnổỶẰổJÂtNổÂOỢổÂẤẮOổKOùmổỳvÉổỳẺổỳtỳổÂÔÍÉẴổỵyÉổLỀổLuÉẴổEẤÉÂổýúỳÂmổỳỌổNÂẰổƠĂổỳtỳổDÂẸùÉổNÂOổÉÂwJổỳtổÉÂửÉổJÂùẤổỳÂẨOổNÂOÃnọ/JỏọJổỳĐsMMíộJÝẸỵỢộỏỶẺổĐuổỞổDẤÃÉổỳỎsổấânổ0ẴOỢẶÉổấÂẨổỲÓỳmổÉẴOỢẢÉổấGÉẴổỲỌỳổJÂẺổấGÉẴổỳỌỳổấÂOÃmổÂẤẮÉổĐuổỲÂỎổNẨỳÂổ!FẤổấÔổƠữÉổấÂOÃổNúẤổ!FẤổNÂùẸổ“!ÔÍÉẴổNÍẤổNÂỘỳổNÂẤổÂẤẮOổKOùổ"OwNổấÂOÃổNÂOổÉÂwJổỳtổÉÂửÉổóMỔsổỷGẤò”ổỵẸổấúJổỳÂẦổấuẤổỳÂẦÉÂmổÝFổấuẤổỳÂẦÉÂmổNGổỳÂỐỳổÉẴuỢổơỡ/ởổNúẤổ!uổ0FẤnọ/JỏọJổỳĐsMMíộJÝẸỵỢộỏÝỄẤổỵÔĨÉẴổÉẴOỄÉổNÂOổỵuẤổÂúÉọ/JỏọJổỳĐsMMíộJÝẸỵỢộỏ"uổEFNổNLẸÉẴổÉÂỖÉẴổÉẴÔÌẤổÉÂữNổNLẦổNÂỆÉẴổKOsổMũỳổNÂOÃổÉuỢmổỆÉẴổỶẤÉÂổẽủÉổ0ÂụmổặÂẺổỲÂỎổÉÂẤẮEổbỢổýsÉổấuẤổỳÂẦÉÂ-0ẴửÉổMtỳÂổẳOỂỳổÂFẤmổỳÂẸổLưÉẴổƠẤẮỳổMỔsổỷGẤổỡ/ờởổỷẤĂOổỳỎsổ"OwNổấÂOÃổấ0Ỳ0ổĐvÉổÉuỢổỷụổỷúNổỷÔỊỳổỳIổýùÉổÉÂỖÉẴổNẤẢOổỳÂẦổỷĂổLsmổỷùEổýùẸổÂuẤổÂẼsổĐỊẤổẦỳÂổÉẴÔÌẤổỵửÉmổĐỊẤổẦỳÂổỵẸsÉÂổÉẴÂẤẮJổỳÕÉẴổÉÂÔổỳỎsổ0ÂuổÉÔÍỳnọ/JỏọJổỳĐsMMíộJÝẸỵỢộỏ“âũỳổNÂOÃổÉuỢổLữNổÂỊJổĐỞổỷứỳổýẤẮNổNLẸÉẴổýỂẤổỳùÉÂổNẬÉÂổÂẬÉÂổĐúEổJÂtNổỳẼÉổỳsẸmổNủÉẴổNLÔỈÉẴổDẤÉÂổNÃổÂẤẮÉổNúẤổƠuổNLẸÉẴổEFNổƠuẤổÉủEổNÍẤổỳẼÉổNÂữJnổẽẤẮỳổÉửÉẴổEỐỳổẴẤùEổNLỒổẴẤsổỳùÉÂổỳÕÉẴổỷỄÉẴổÉẴÂBsổƠÍẤổƠẤẮỳổDẦỳÂổỳvOmổÉẴÔÌẤổỵửÉổỳẺổỷẤĂOổDẤẮÉổNẦỳÂổĐÕỢmổNtẤổNúẸổMỐỳổĐsẸổỷFÉẴmổNủÉẴổỳÔÌÉẴổNẤẢOổỵÒÉẴ”mổỆÉẴổ0ÂụổÉÂwÉổỜANnọ/JỏọJổỳĐsMMíộJÝẸỵỢộỏ0ÂữÉổEúÉÂổÉÂỖÉẴổÔOổƠẤẮNổỳỎsổ"OwNổấÂOÃổấ0Ỳ0mổấânổ0ẴOỢẶÉổấÂẨổỲÓỳổĐữỢổƠẦổỵỌổNỒổÉủEổơrrơổÉẴOỄÉổNÂOổNỒổấÂOÃổấ0Ỳ0ổỳẺổEỐỳổẴẤùEổNLỒổLữNổNÂữJổÉÂÔÉẴổEỐỳổNÂOổỳÂẪổỷúNổỈổỡớổNQổỷỄÉẴmổỷÃÉổÉủEổớỗơớổỵÒổỳẺổEỐỳổẴẤùEổNLỒổỳsẸổÂIÉổÉÂÔÉẴổMỂổNÂOổĐuổDÂẸùÉẴổợỡnỗỗỗổNQổỷỄÉẴnọ/JỏọJổỳĐsMMíộJÝẸỵỢộỏấLÔÍỳổƠẤẮỳổỳửÉổỷỂẤổNÂOổ0â00mổNÂỘỳổNÂẤổỳtỳổMũỳổNÂOÃổNÂỹẸổÂÔÍÉẴổDÂẸsÉổNÂÔổMỐỳổỵửÉmổƠẤẮỳổÉửÉẴổEỐỳổẴẤùEổNLỒổẴẤsổỳùÉÂổƠuổÉẴÔÌẤổJÂỌổNÂOFỳlổÉửÉẴổEỐỳổỳÂẨOổNÂOÃổỳÕÉẴổÉÂÔổỷẨÉÂổỵsÉÂổỳtỳổỷỂẤổNÔỊÉẴổỳÂẨOổNÂOÃổNLẸÉẴổĐvÉổMỔsổỷGẤổÉuỢổĐuổỳvÉổNÂẤÃNổƠuổJÂÒổÂỊJổƠÍẤổNÂỘỳổNẤẶÉổỳOFỳổMỂÉẴnọ/JỏọJổỳĐsMMíộJÝẸỵỢộỏấÂỐổNLÔỈÉẴổÝFổấuẤổỳÂẦÉÂổẽÕổấÂẨổ sẤổỳÂẸổLưÉẴổÉÂỖÉẴổỞổDẤÃÉổÉÂẤĂOổỳÂẤĂOổLữNổýGổẦỳÂổỷẰổNẤÃJổNỌỳổỜửỢổỵỘÉẴổỳtỳổKOỢổỷẨÉÂổMtNổNÂỘỳổNẤẶÉmổÂỊJổĐẼÉẴổỵửÉổƠuổDÂỆÉẴổĐẸổNÂữNổNÂOổ0â00ổNLẸÉẴổỵuẤổÂúÉnọ/JỏọJổỳĐsMMíộJÝẸỵỢộỏâtNổNÂỘỳổNÃổEÍẤổJÂtNổÂOỢổÂẤẮOổKOùọ/JỏọJổỳĐsMMíộJÝẸỵỢộỏ.ẺJổỞổƠĂổÉFẤổỵOÉẴổ0ẴÂẨổỷẨÉÂổÂÔÍÉẴổỵyÉổNÂỘỳổÂẤẮÉổ"OwNổấÂOÃổấ0Ỳ0mổấânổ0ẴOỢẶÉổấÂẨổỲÓỳổỳÂẸổLưÉẴổỳÂÔsổNÂwNổMỘổLỀổLuÉẴmổEẤÉÂổýúỳÂnổỲỌổNÂẰổDÂẤổKOỢổỷẨÉÂổƠĂổỳtỳổDÂẸùÉổNÂOổJÂùẤổỳÂẨOổNÂOÃmổỳIổKOsÉổMẸúÉổNÂùẸổMsOổDÂẤổĐẤẮNổDẢổLsổỳtỳổDÂẸùÉổNÂOổÉÂwJmổỳẺổNÂẢEổÉFẤổỵOÉẴkổ“ỲtỳổDÂẸùÉổĐỊẤổẦỳÂổýưÉẴổNẤĂÉổÂẸứỳổDÂỆÉẴổýưÉẴổNẤĂÉổÉẴẸuẤổNẤĂÉổĐÔIÉẴmổNẤĂÉổỳỆÉẴổỵẸổÉẴÔÌẤổMỔổỵỌÉẴổĐsẸổỷFÉẴổNLùổEuổÉẴÔÌẤổÉFJổNÂOÃổỷÔỊỳổNÂỌổÂÔỈÉẴổỵÔÍẤổEÊẤổÂẬÉÂổNÂỐỳ”nọ/JỏọJổỳĐsMMíộJÝẸỵỢộỏấLẸÉẴổNÂỘỳổNÃổỳtỳổDÂẸùÉổĐỊẤổẦỳÂổEuổÉẴÔÌẤổÉFJổNÂOÃổÉÂwÉổỷÔỊỳổNỒổỳIổKOsÉổỳÂẤổNLùổNÂOổÉÂwJổLữNổỷsổỵúÉẴkổấẤĂÉổNÂOẢổÉÂuổỈmổNẤĂÉổÂÊỳổỳÂẸổỳẸÉmổỳOÉẴổỳữJổýtẸổỳÂẦmổÉẴÂẪổEtNmổNÂsEổKOsÉmổỜỹổỷÔsổỷẺÉnnnổÉÃOổỷÔsổƠuẸổNữNổỳùổỳtỳổDÂẸùÉổĐỊẤổẦỳÂổƠwNổỳÂữNổNÂẬổDÂẺổỳẺổNÂẰổKOùÉổĐỞổNÂOổỷvỢổỷỎổƠuổỳÕÉẴổDÂỆÉẴổÂỊJổNẬÉÂổÂỊJổĐỞnổấânổ0ẴOỢẶÉổấÂẨổỲÓỳổỳÂẸổLưÉẴmổỳIổMỈổNẦÉÂổNÂOÃổỳvÉổỳẺổNẦÉÂổDÂẸsổÂÊỳổƠuổNÂỘỳổNẤẶÉổỳsẸổÂIÉnọ/JỏọJổỳĐsMMíộJÝẸỵỢộỏ7ÉẴổ0ẴOỢẶÉổẽủÉổặÂỌÉẴmổặÂẺổƠỌổNLÔỈÉẴổẽỌổỲÂẦÉÂổMtỳÂổấÂOÃổóÝFổấuẤổỳÂẦÉÂòmổỳÂẸổLưÉẴổMẸổƠÍẤổỳtỳổKOỢổỷẨÉÂổNLÔÍỳổỷửỢmổỵỘổNÂùẸổ0ẴÂẨổỷẨÉÂổÂÔÍÉẴổỵyÉổNÂỘỳổÂẤẮÉổ"OwNổấÂOÃổấ0Ỳ0ổóMỔsổỷGẤòổMẠổỳỌổNÂẰổÂẺsổỳtỳổÉFẤổỵOÉẴổỳỎsổ"OwNmổÉÂữNổĐuổNẤẢOổỳÂẦổỜtỳổỷẨÉÂổÉẴÔÌẤổỳÔổNLÓmổỳtổÉÂửÉổỳÔổNLÓổƠuổỳtổÉÂửÉổDÂỆÉẴổỳÔổNLÓnọ/JỏọJổỳĐsMMíộJÝẸỵỢộỏ ứNổDÂtỳmổ0ẴÂẨổỷẨÉÂổMẠổKOỢổỷẨÉÂổLỀổÉÂỖÉẴổĐẸúẤổJÂỌổỳữJmổNLỊổỳữJổỷFỳổÂúẤmổJÂỌổỳữJổDÂOổƠỘỳmổJÂỌổỳữJổNÂOổÂÓNmổýùẸổNLỊổỜụổÂFẤmổNLỊổỳữJổDÂẺổDÂủÉổỷFNổỜOữNmổNLỊổỳữJổNsẤổÉúÉổĐsẸổỷFÉẴmổMẤÉÂổỳẸÉmổNLỊổỳữJổNÂỆẤổƠẤẮỳmổEữNổƠẤẮỳổĐuEmổNÂữNổÉẴÂẤẮJnnnổDÂỆÉẴổNÂOFỳổỵẤẮÉổNẦÉÂổNÂOÃnọ/JỏọJổỳĐsMMíộJÝẸỵỢộỏ0ẴÔỊỳổĐúẤmổEFNổMỂổĐẸúẤổJÂỌổỳữJổẴũÉổƠÍẤổƠẨổNLẦổỳỆÉẴổNtỳmổỳÂỐỳổƠỌổNÂẬổKOỢổỷẨÉÂổLỀổĐuổNÂOổÉÂwJổNẦÉÂổNÂOÃổÉÂÔổJÂỌổỳữJổỳÂỐỳổƠỌổĐụÉÂổỷúẸmổJÂỌổỳữJổNLtỳÂổÉÂẤẮEổỳỎsổ!FẤổỷỄÉẴổKOùÉổNLẨổỴ0nổỶỂẤổƠÍẤổỳtỳổĐẸúẤổĐỊẤổẦỳÂổDÂtỳổEuổỳtổÉÂửÉổÉÂwÉổỷÔỊỳổýưÉẴổNẤĂÉổÂsỢổDÂỆÉẴổýưÉẴổNẤĂÉmổÉÂỖÉẴổDÂẸùÉổỴ0ổỳsEổDÃNổNLùổNÂsỢổỳÂẸổÉẴÔÌẤổĐsẸổỷFÉẴổNÂẬổỴ0ổỷÔỊỳổNẦÉÂổƠuẸổỳÂẤổJÂẦmổỳẼÉổỳtổÉÂửÉổÉÂwÉổNLỘỳổNẤÃJổNÂẬổJÂùẤổDẢổDÂsẤổÉFJổNÂOÃnọ/JỏọJổỳĐsMMíộJÝẸỵỢộỏẵẤẢÉẴổÉÂỖÉẴổDÂẸùÉổNẤĂÉổỴ0ổÂHổNLỊổỳÂẸổÉẴÔÌẤổĐsẸổỷFÉẴổýẨổNsẤổÉúÉmổýỂổEÁổỂEổỷsOmổỴ0ổNLỘỳổNẤÃJổỳÂOỢẰÉổNẤĂÉổƠuẸổýẮÉÂổƠẤẮÉmổÉIẤổDÂtEổỳÂỖsổýẮÉÂổỷẰổÉẴÔÌẤổĐsẸổỷFÉẴổDÂỆÉẴổJÂùẤổýẾổNẤĂÉổLsổNÂẬổMẠổDÂỆÉẴổýẨổNẦÉÂổNÂOÃnọ/JỏọJổỳĐsMMíộJÝẸỵỢộỏấÂỹẸổỳÂẤÉÂJÂOọ/Jỏ