{"id":25505,"date":"2023-12-07T01:35:11","date_gmt":"2023-12-07T01:35:11","guid":{"rendered":"https:\/\/masterskills.org\/blog\/cong-bang-theo-chieu-doc-vertical-equity-trong-nguyen-tac-danh-thue-la-gi.html"},"modified":"2023-12-22T10:33:23","modified_gmt":"2023-12-22T03:33:23","slug":"cong-bang-theo-chieu-doc-vertical-equity-trong-nguyen-tac-danh-thue-la-gi","status":"publish","type":"post","link":"https:\/\/masterskills.org\/blog\/cong-bang-theo-chieu-doc-vertical-equity-trong-nguyen-tac-danh-thue-la-gi.html","title":{"rendered":"C\u00f4ng b\u1eb1ng theo chi\u1ec1u d\u1ecdc (Vertical Equity) trong nguy\u00ean t\u1eafc \u0111\u00e1nh thu\u1ebf l\u00e0 g\u00ec?"},"content":{"rendered":"
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H\u00ecnh minh h\u1ecda. Ngu\u1ed3n: GreenBiz<\/p>\n<\/div>\n<\/div>\n

C\u00f4ng b\u1eb1ng theo chi\u1ec1u d\u1ecdc (Vertical Equity)<\/font><\/h2>\n

\u0110\u1ecbnh ngh\u0129a<\/b><\/p>\n

C\u00f4ng b\u1eb1ng theo chi\u1ec1u d\u1ecdc<\/b> trong ti\u1ebfng Anh l\u00e0 Vertical Equity<\/b>.\u00a0<\/p>\n

C\u00f4ng b\u1eb1ng<\/span> theo chi\u1ec1u d\u1ecdc<\/i> l\u00e0 m\u1ed9t ph\u01b0\u01a1ng ph\u00e1p thu thu\u1ebf thu nh\u1eadp, trong \u0111\u00f3 c\u00e1c kho\u1ea3n thu\u1ebf ph\u1ea3i tr\u1ea3 t\u0103ng theo s\u1ed1 ti\u1ec1n thu nh\u1eadp ki\u1ebfm \u0111\u01b0\u1ee3c. Nguy\u00ean t\u1eafc th\u00fac \u0111\u1ea9y \u0111\u1eb1ng sau c\u00f4ng b\u1eb1ng<\/span> theo chi\u1ec1u d\u1ecdc<\/i> l\u00e0 nh\u1eefng ng\u01b0\u1eddi c\u00f3 kh\u1ea3 n\u0103ng tr\u1ea3 nhi\u1ec1u thu\u1ebf h\u01a1n n\u00ean \u0111\u00f3ng g\u00f3p nhi\u1ec1u h\u01a1n nh\u1eefng ng\u01b0\u1eddi kh\u00f4ng c\u00f3 kh\u1ea3 n\u0103ng n\u00e0y.<\/p>\n

Thu\u1eadt ng\u1eef li\u00ean quan<\/font><\/h3>\n

Thu\u1ebf l\u0169y ti\u1ebfn (Progressive tax)<\/b> l\u00e0 lo\u1ea1i thu\u1ebf \u00e1p d\u1ee5ng m\u1ee9c thu\u1ebf su\u1ea5t th\u1ea5p h\u01a1n \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi c\u00f3 thu nh\u1eadp th\u1ea5p v\u00e0 thu\u1ebf su\u1ea5t cao h\u01a1n \u0111\u1ed1i v\u1edbi nh\u1eefng ng\u01b0\u1eddi c\u00f3 thu nh\u1eadp cao, d\u1ef1a tr\u00ean kh\u1ea3 n\u0103ng chi tr\u1ea3 c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/p>\n

Thu\u1ebf theo t\u1ec9 l\u1ec7 (Proportional Tax)<\/b> l\u00e0 m\u1ed9t h\u1ec7 th\u1ed1ng thu\u1ebf thu nh\u1eadp trong \u0111\u00f3 c\u00f9ng m\u1ed9t t\u1ec9 l\u1ec7 thu\u1ebf \u0111\u01b0\u1ee3c \u0111\u00e1nh v\u00e0o t\u1ea5t c\u1ea3 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf, b\u1ea5t k\u1ec3 thu nh\u1eadp c\u1ee7a h\u1ecd. Thu\u1ebf t\u1ec9 l\u1ec7 \u00e1p d\u1ee5ng c\u00f9ng m\u1ed9t m\u1ee9c thu\u1ebf \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 thu nh\u1eadp th\u1ea5p, trung b\u00ecnh v\u00e0 cao.<\/p>\n

\u0110\u1eb7c tr\u01b0ng v\u00e0 \u00fd ngh\u0129a c\u1ee7a c\u00f4ng b\u1eb1ng theo chi\u1ec1u d\u1ecdc<\/font><\/h3>\n

– T\u00ednh c\u00f4ng b\u1eb1ng<\/span> c\u1ee7a m\u1ed9t h\u1ec7 th\u1ed1ng thu\u1ebf quy\u1ebft \u0111\u1ecbnh g\u00e1nh n\u1eb7ng thu\u1ebf c\u00f3 \u0111\u01b0\u1ee3c ph\u00e2n ph\u1ed1i c\u00f4ng b\u1eb1ng trong d\u00e2n ch\u00fang hay kh\u00f4ng. Nguy\u00ean t\u1eafc\u00a0\u0111\u00e1nh thu\u1ebf theo kh\u1ea3 n\u0103ng n\u1ed9p thu\u1ebf n\u00f3i r\u1eb1ng s\u1ed1 ti\u1ec1n thu\u1ebf m\u00e0 m\u1ed9t c\u00e1 nh\u00e2n ph\u1ea3i tr\u1ea3 n\u00ean ph\u1ee5 thu\u1ed9c v\u00e0o m\u1ee9c \u0111\u1ed9 g\u00e1nh n\u1eb7ng thu\u1ebf s\u1ebd t\u1ea1o ra trong m\u1ed1i li\u00ean h\u1ec7 v\u1edbi s\u1ef1 gi\u00e0u c\u00f3 c\u1ee7a c\u00e1 nh\u00e2n.<\/p>\n

Nguy\u00ean t\u1eafc \u0111\u00e1nh thu\u1ebf theo kh\u1ea3 n\u0103ng n\u1ed9p thu\u1ebf\u00a0l\u00e0m ph\u00e1t sinh hai kh\u00e1i ni\u1ec7m v\u1ec1 s\u1ef1 c\u00f4ng b\u1eb1ng<\/span>\u00a0– c\u00f4ng b\u1eb1ng theo chi\u1ec1u d\u1ecdc v\u00e0 c\u00f4ng b\u1eb1ng theo chi\u1ec1u ngang.<\/p>\n

– C\u00f4ng b\u1eb1ng<\/b> theo chi\u1ec1u d\u1ecdc<\/b> th\u00fac \u0111\u1ea9y nguy\u00ean t\u1eafc r\u1eb1ng nh\u1eefng ng\u01b0\u1eddi c\u00f3 thu nh\u1eadp cao h\u01a1n n\u00ean tr\u1ea3 nhi\u1ec1u thu\u1ebf h\u01a1n, th\u00f4ng qua\u00a0thu\u1ebf theo t\u1ec9 l\u1ec7\u00a0ho\u1eb7c\u00a0thu\u1ebf l\u0169y ti\u1ebfn.<\/p>\n

Trong thu\u1ebf t\u1ec9<\/span> l\u1ec7, s\u1ed1 ti\u1ec1n thu\u1ebf ph\u1ea3i tr\u1ea3 t\u0103ng tr\u1ef1c ti\u1ebfp v\u1edbi thu nh\u1eadp. M\u1ecdi ng\u01b0\u1eddi \u0111\u1ec1u tr\u1ea3 c\u00f9ng m\u1ed9t t\u1ec9<\/span> l\u1ec7 ph\u1ea7n tr\u0103m tr\u00ean thu nh\u1eadp v\u00ec\u00a0thu\u1ebf su\u1ea5t trung b\u00ecnh hi\u1ec7u qu\u1ea3\u00a0kh\u00f4ng thay \u0111\u1ed5i theo thu nh\u1eadp.<\/p>\n

V\u00ed d\u1ee5 v\u1ec1 c\u00f4ng b\u1eb1ng theo chi\u1ec1u d\u1ecdc<\/font><\/h3>\n

H\u00e3y xem x\u00e9t m\u1ed9t ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ki\u1ebfm \u0111\u01b0\u1ee3c 100.000 \u0111\u00f4 la m\u1ed7i n\u0103m v\u00e0 m\u1ed9t ng\u01b0\u1eddi kh\u00e1c ki\u1ebfm \u0111\u01b0\u1ee3c 50.000 \u0111\u00f4 la m\u1ed7i n\u0103m. N\u1ebfu thu\u1ebf su\u1ea5t kh\u00f4ng \u0111\u1ed5i v\u00e0 t\u1ec9<\/span> l\u1ec7 \u1edf m\u1ee9c 15%, ng\u01b0\u1eddi c\u00f3 thu nh\u1eadp cao h\u01a1n s\u1ebd ph\u1ea3i tr\u1ea3 15.000 \u0111\u00f4 la ti\u1ec1n thu\u1ebf cho n\u0103m t\u00ednh thu\u1ebf nh\u1ea5t \u0111\u1ecbnh, trong khi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 thu nh\u1eadp th\u1ea5p h\u01a1n s\u1ebd c\u00f3 ngh\u0129a v\u1ee5 thu\u1ebf l\u00e0 7.500 \u0111\u00f4 la.<\/p>\n

V\u1edbi c\u00f9ng m\u1ed9t t\u1ec9<\/span> l\u1ec7 \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng tr\u00ean t\u1ea5t c\u1ea3 c\u00e1c kho\u1ea3n thu nh\u1eadp, c\u00e1c c\u00e1 nh\u00e2n c\u00f3 nhi\u1ec1u ngu\u1ed3n l\u1ef1c ho\u1eb7c m\u1ee9c thu nh\u1eadp cao h\u01a1n s\u1ebd lu\u00f4n ph\u1ea3i tr\u1ea3 nhi\u1ec1u thu\u1ebf b\u1eb1ng ti\u1ec1n h\u01a1n so v\u1edbi ng\u01b0\u1eddi c\u00f3 thu nh\u1eadp th\u1ea5p h\u01a1n.<\/p>\n

(T\u00e0i li\u1ec7u tham kh\u1ea3o: Vertical Equity, Investopedia)<\/i><\/p>\n<\/p><\/div>\n","protected":false},"excerpt":{"rendered":"

\n C\u00f4ng b\u1eb1ng theo chi\u1ec1u d\u1ecdc (ti\u1ebfng Anh: Vertical Equity) l\u00e0 m\u1ed9t ph\u01b0\u01a1ng ph\u00e1p thu thu\u1ebf thu nh\u1eadp, trong \u0111\u00f3 c\u00e1c kho\u1ea3n thu\u1ebf ph\u1ea3i tr\u1ea3 t\u0103ng theo s\u1ed1 ti\u1ec1n thu nh\u1eadp ki\u1ebfm \u0111\u01b0\u1ee3c.\n <\/div>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[414],"tags":[],"_links":{"self":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/25505"}],"collection":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/comments?post=25505"}],"version-history":[{"count":0,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/25505\/revisions"}],"wp:attachment":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/media?parent=25505"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/categories?post=25505"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/tags?post=25505"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}