Chính thức: Hộ cá nhân có doanh thu dưới 200 triệu đồng được miễn thuế VAT

Chiều 26/11, Quốc hội thông qua Luật Thuế giá trị gia tăng (sửa đổi). Luật này sẽ có hiệu lực thi hành từ ngày 1/7/2025. 

</p><p>Theo dự thảo Luật, hàng hóa, dịch vụ của hộ, cá nhân kinh doanh có doanh thu hàng năm dưới 200 triệu đồng sẽ không phải chịu thuế giá trị gia tăng.</p><p>Trước khi dự án Luật được thông qua, trình bày báo cáo giải trình, tiếp thu, chỉnh lý, Chủ nhiệm Ủy ban Tài chính – Ngân sách Lê Quang Mạnh cho biết có ý kiến đề nghị xem xét, nâng mức ngưỡng doanh thu không chịu thuế giá trị gia tăng lên trên mức 200 triệu. Bên cạnh đó, có ý kiến đề nghị mức trên dưới 300 triệu đồng hoặc 400 triệu đồng cho những năm tới.</p><p>Ủy ban Thường vụ Quốc hội cho biết Luật hiện hành đang quy định mức doanh thu không chịu thuế giá trị gia tăng là 100 triệu đồng/năm.</p><p>Theo số liệu tính toán của Bộ Tài chính, nếu xây dựng mức doanh thu không chịu thuế là 200 triệu đồng/năm thì số thu ngân sách Nhà nước giảm khoảng 2.630 tỷ đồng. Còn nếu mức doanh thu không chịu thuế là 300 triệu đồng/năm, số thu ngân sách giảm khoảng 6.383 tỷ đồng.</p><p>Do đó, để bảo đảm mức tăng hợp lý của ngưỡng doanh thu không chịu thuế, tương đối phù hợp với tỷ lệ tăng GDP và chỉ số giá tiêu dùng CPI bình quân từ năm 2013 đến nay, dự thảo Luật quy định mức ngưỡng doanh thu 200 triệu đồng/năm.</p><p>Theo số liệu tính toán của Bộ Tài chính, nếu xây dựng mức doanh thu không chịu thuế là 200 triệu đồng/năm sẽ có khoảng trên 620.000 hộ kinh doanh sẽ không phải nộp thuế.</p><p><b>* Mời quý độc giả theo dõi các chương trình đã phát sóng của Đài Truyền hình Việt Nam trên TV Online và <a class="link-inline-content" data-cke-saved-href="http://vtvgo.vn" href="http://vtvgo.vn/" rel="nofollow noopener" target="_blank" title="VTV Go">VTVGo</a>!</b></p></p></div><p>(<a href="https://vtv.vn/kinh-te/chinh-thuc-ho-ca-nhan-co-doanh-thu-duoi-200-trieu-dong-duoc-mien-thue-vat-2024112617555835.htm" target="_blank" rel="noopener">Nguồn 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jnews_mobile_sticky_ads "></div><script type='application/ld+json'>{"@context":"http:\/\/schema.org","@type":"article","mainEntityOfPage":{"@type":"WebPage","@id":"https:\/\/vietnamleads.com\/tai-chinh\/chinh-thuc-ho-ca-nhan-co-doanh-thu-duoi-200-trieu-dong-duoc-mien-thue-vat.vnl"},"dateCreated":"2024-11-27 00:34:06","datePublished":"2024-11-27 00:34:06","dateModified":"2024-11-26 17:34:06","url":"https:\/\/vietnamleads.com\/tai-chinh\/chinh-thuc-ho-ca-nhan-co-doanh-thu-duoi-200-trieu-dong-duoc-mien-thue-vat.vnl","headline":"Ch\u00ednh th\u1ee9c: H\u1ed9 c\u00e1 nh\u00e2n c\u00f3 doanh thu d\u01b0\u1edbi 200 tri\u1ec7u \u0111\u1ed3ng \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf VAT","name":"Ch\u00ednh th\u1ee9c: H\u1ed9 c\u00e1 nh\u00e2n c\u00f3 doanh thu d\u01b0\u1edbi 200 tri\u1ec7u \u0111\u1ed3ng \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf VAT","articleBody":"<br>\r\n<div data-field=\"body\" id=\"entry-body\" data-role=\"content\">\n <p>Chi\u1ec1u 26\/11, Qu\u1ed1c h\u1ed9i th\u00f4ng qua 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Lu\u1eadt\u00a0n\u00e0y\u00a0s\u1ebd c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh t\u1eeb ng\u00e0y 1\/7\/2025.\u00a0<\/p><title\/><p>Theo d\u1ef1 th\u1ea3o Lu\u1eadt, h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 c\u1ee7a h\u1ed9, c\u00e1 nh\u00e2n kinh doanh c\u00f3 doanh thu h\u00e0ng n\u0103m d\u01b0\u1edbi 200 tri\u1ec7u \u0111\u1ed3ng s\u1ebd kh\u00f4ng ph\u1ea3i ch\u1ecbu thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng.<\/p><p>Tr\u01b0\u1edbc khi d\u1ef1 \u00e1n Lu\u1eadt \u0111\u01b0\u1ee3c th\u00f4ng qua, tr\u00ecnh b\u00e0y b\u00e1o c\u00e1o gi\u1ea3i tr\u00ecnh, ti\u1ebfp thu, ch\u1ec9nh l\u00fd, Ch\u1ee7 nhi\u1ec7m \u1ee6y ban T\u00e0i ch\u00ednh - Ng\u00e2n s\u00e1ch L\u00ea Quang M\u1ea1nh cho bi\u1ebft c\u00f3 \u00fd ki\u1ebfn \u0111\u1ec1 ngh\u1ecb xem x\u00e9t, n\u00e2ng m\u1ee9c ng\u01b0\u1ee1ng doanh thu kh\u00f4ng ch\u1ecbu thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng l\u00ean tr\u00ean m\u1ee9c 200 tri\u1ec7u. B\u00ean c\u1ea1nh \u0111\u00f3, c\u00f3 \u00fd ki\u1ebfn \u0111\u1ec1 ngh\u1ecb m\u1ee9c tr\u00ean d\u01b0\u1edbi 300 tri\u1ec7u \u0111\u1ed3ng ho\u1eb7c 400 tri\u1ec7u \u0111\u1ed3ng cho nh\u1eefng n\u0103m t\u1edbi.<\/p><p>\u1ee6y ban Th\u01b0\u1eddng v\u1ee5 Qu\u1ed1c h\u1ed9i cho bi\u1ebft Lu\u1eadt hi\u1ec7n h\u00e0nh \u0111ang quy \u0111\u1ecbnh m\u1ee9c doanh thu kh\u00f4ng ch\u1ecbu thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng l\u00e0 100 tri\u1ec7u \u0111\u1ed3ng\/n\u0103m.<\/p><p>Theo s\u1ed1 li\u1ec7u t\u00ednh to\u00e1n c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh, n\u1ebfu x\u00e2y d\u1ef1ng m\u1ee9c doanh thu kh\u00f4ng ch\u1ecbu thu\u1ebf l\u00e0 200 tri\u1ec7u \u0111\u1ed3ng\/n\u0103m th\u00ec s\u1ed1 thu ng\u00e2n s\u00e1ch Nh\u00e0 n\u01b0\u1edbc gi\u1ea3m kho\u1ea3ng 2.630 t\u1ef7 \u0111\u1ed3ng. C\u00f2n n\u1ebfu m\u1ee9c doanh thu kh\u00f4ng ch\u1ecbu thu\u1ebf l\u00e0 300 tri\u1ec7u \u0111\u1ed3ng\/n\u0103m, s\u1ed1 thu ng\u00e2n s\u00e1ch gi\u1ea3m kho\u1ea3ng 6.383 t\u1ef7 \u0111\u1ed3ng.<\/p><p>Do \u0111\u00f3, \u0111\u1ec3 b\u1ea3o \u0111\u1ea3m m\u1ee9c t\u0103ng h\u1ee3p l\u00fd c\u1ee7a ng\u01b0\u1ee1ng doanh thu kh\u00f4ng ch\u1ecbu thu\u1ebf, t\u01b0\u01a1ng \u0111\u1ed1i ph\u00f9 h\u1ee3p v\u1edbi t\u1ef7 l\u1ec7 t\u0103ng GDP v\u00e0 ch\u1ec9 s\u1ed1 gi\u00e1 ti\u00eau d\u00f9ng CPI b\u00ecnh qu\u00e2n t\u1eeb n\u0103m 2013 \u0111\u1ebfn nay, d\u1ef1 th\u1ea3o Lu\u1eadt quy \u0111\u1ecbnh m\u1ee9c ng\u01b0\u1ee1ng doanh thu 200 tri\u1ec7u \u0111\u1ed3ng\/n\u0103m.<\/p><p>Theo s\u1ed1 li\u1ec7u t\u00ednh to\u00e1n c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh, n\u1ebfu x\u00e2y d\u1ef1ng m\u1ee9c doanh thu kh\u00f4ng ch\u1ecbu thu\u1ebf l\u00e0 200 tri\u1ec7u \u0111\u1ed3ng\/n\u0103m s\u1ebd c\u00f3 kho\u1ea3ng tr\u00ean 620.000 h\u1ed9 kinh doanh s\u1ebd kh\u00f4ng ph\u1ea3i n\u1ed9p thu\u1ebf.<\/p><p><b>* M\u1eddi qu\u00fd \u0111\u1ed9c gi\u1ea3 theo d\u00f5i c\u00e1c ch\u01b0\u01a1ng tr\u00ecnh \u0111\u00e3 ph\u00e1t s\u00f3ng c\u1ee7a \u0110\u00e0i Truy\u1ec1n h\u00ecnh Vi\u1ec7t Nam tr\u00ean TV Online v\u00e0 <a class=\"link-inline-content\" data-cke-saved-href=\"http:\/\/vtvgo.vn\" href=\"http:\/\/vtvgo.vn\/\" rel=\"nofollow noopener\" target=\"_blank\" title=\"VTV Go\">VTVGo<\/a>!<\/b><\/p>\n <\/div>\r\n(<a href=\"https:\/\/vtv.vn\/kinh-te\/chinh-thuc-ho-ca-nhan-co-doanh-thu-duoi-200-trieu-dong-duoc-mien-thue-vat-2024112617555835.htm\" target=\"_blank\" rel=\"noopener\">Ngu\u1ed3n tin<\/a>)","author":{"@type":"Person","name":"","url":"https:\/\/vietnamleads.com\/author"},"articleSection":["T\u00e0i ch\u00ednh"],"image":{"@type":"ImageObject","url":"https:\/\/vietnamleads.com\/media\/2024\/11\/ho-kinh-doanh-nop-thue-khoan-co-xuat-hoa-don-khong-41588388160136817974244-54335198311477911540271.j.jpeg","width":1200,"height":630},"publisher":{"@type":"Organization","name":"","url":"https:\/\/vietnamleads.com","logo":{"@type":"ImageObject","url":""},"sameAs":["https:\/\/www.facebook.com\/sharer\/sharer.php?u=https%3A%2F%2Fvietnamleads.com%2F&src=sdkpreparse","https:\/\/twitter.com\/intent\/tweet?url=https:\/\/vietnamleads.com&text=","https:\/\/instagram.com\/?u=https:\/\/vietnamleads.com\/"]}}</script> <script type='application/ld+json'>{"@context":"http:\/\/schema.org","@type":"hentry","entry-title":"Ch\u00ednh th\u1ee9c: H\u1ed9 c\u00e1 nh\u00e2n c\u00f3 doanh thu d\u01b0\u1edbi 200 tri\u1ec7u \u0111\u1ed3ng \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf VAT","published":"2024-11-27 00:34:06","updated":"2024-11-26 17:34:06"}</script> <script type='application/ld+json'>{"@context":"http:\/\/schema.org","@type":"BreadcrumbList","itemListElement":[{"@type":"ListItem","position":1,"item":{"@id":"https:\/\/vietnamleads.com","name":"VNL"}},{"@type":"ListItem","position":2,"item":{"@id":"https:\/\/vietnamleads.com\/vnl\/tai-chinh","name":"T\u00e0i ch\u00ednh"}},{"@type":"ListItem","position":3,"item":{"@id":"https:\/\/vietnamleads.com","name":"VNL"}},{"@type":"ListItem","position":4,"item":{"@id":"https:\/\/vietnamleads.com\/vnl\/tai-chinh","name":"T\u00e0i ch\u00ednh"}}]}</script> <style id="jeg_dynamic_css" type="text/css" data-type="jeg_custom-css">.jeg_container, .jeg_content, .jeg_boxed .jeg_main .jeg_container, .jeg_autoload_separator { background-color : #ffffff; 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