{"id":26625,"date":"2023-12-07T02:42:59","date_gmt":"2023-12-07T02:42:59","guid":{"rendered":"https:\/\/masterskills.org\/blog\/nguyen-tac-tai-phan-phoi-thu-nhap-cua-thue-redistribution-income-principle-of-taxation-la-gi.html"},"modified":"2023-12-22T14:54:21","modified_gmt":"2023-12-22T07:54:21","slug":"nguyen-tac-tai-phan-phoi-thu-nhap-cua-thue-redistribution-income-principle-of-taxation-la-gi","status":"publish","type":"post","link":"https:\/\/masterskills.org\/blog\/nguyen-tac-tai-phan-phoi-thu-nhap-cua-thue-redistribution-income-principle-of-taxation-la-gi.html","title":{"rendered":"Nguy\u00ean t\u1eafc t\u00e1i ph\u00e2n ph\u1ed1i thu nh\u1eadp c\u1ee7a thu\u1ebf (Redistribution-income principle of taxation) l\u00e0 g\u00ec?"},"content":{"rendered":"
\n
\n
<\/div>\n
\n

H\u00ecnh minh h\u1ecda<\/p>\n<\/div>\n<\/div>\n

Nguy\u00ean t\u1eafc t\u00e1i ph\u00e2n ph\u1ed1i thu nh\u1eadp c\u1ee7a thu\u1ebf\u00a0<\/font><\/h2>\n

Kh\u00e1i ni\u1ec7m<\/b><\/p>\n

Nguy\u00ean t\u1eafc t\u00e1i ph\u00e2n ph\u1ed1i thu nh\u1eadp c\u1ee7a thu\u1ebf <\/b>trong ti\u1ebfng Anh l\u00e0\u00a0Redistribution-income principle of taxation.<\/b><\/p>\n

Nguy\u00ean t\u1eafc t\u00e1i ph\u00e2n ph\u1ed1i thu nh\u1eadp c\u1ee7a thu\u1ebf\u00a0<\/i>l\u00e0 nguy\u00ean t\u1eafc \u00e1p d\u1ee5ng cho vi\u1ec7c \u0111\u00e1nh thu\u1ebf v\u00e0 tr\u1ee3 c\u1ea5p nh\u1eb1m l\u00e0m gi\u1ea3m s\u1ef1 b\u1ea5t b\u00ecnh \u0111\u1eb3ng v\u1ec1 thu nh\u1eadp.<\/p>\n

N\u1ed9i dung v\u1ec1\u00a0nguy\u00ean t\u1eafc t\u00e1i ph\u00e2n ph\u1ed1i thu nh\u1eadp c\u1ee7a thu\u1ebf\u00a0<\/font><\/h3>\n

T\u1eeb n\u0103m 1980, nhi\u1ec1u nh\u00e2n t\u1ed1 \u0111\u00e3 l\u00e0m t\u0103ng t\u00ecnh tr\u1ea1ng b\u1ea5t b\u00ecnh \u0111\u1eb3ng v\u1ec1 thu nh\u1eadp \u1edf M\u1ef9. \u0110\u1ea1o lu\u1eadt v\u1ec1 C\u1ea3i c\u00e1ch thu\u1ebf n\u0103m 1986 \u0111\u00e3 c\u1eaft gi\u1ea3m s\u1ed1 l\u01b0\u1ee3ng nh\u00f3m thu\u1ebf. \u0110\u00e1ng ti\u1ebfc l\u00e0 \u0111\u1ea1o lu\u1eadt n\u00e0y c\u0169ng l\u00e0m gi\u1ea3m t\u00ednh l\u0169y ti\u1ebfn c\u1ee7a h\u1ec7 th\u1ed1ng thu\u1ebf v\u00e0 g\u00e2y ra nhi\u1ec1u t\u1ed5n th\u1ea5t cho nh\u1eefng ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 thu nh\u1eadp th\u1ea5p.<\/p>\n

Nh\u1eefng tr\u01b0\u1eddng h\u1ee3p gia t\u0103ng thu\u1ebf b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i, m\u1ed9t lo\u1ea1i thu\u1ebf c\u00f3 t\u00ednh ch\u1ea5t l\u0169y tho\u00e1i, \u0111\u00e3 l\u00e0m m\u1ea5t t\u00e1c d\u1ee5ng c\u1ee7a c\u00e1c bi\u1ec7n ph\u00e1p gi\u1ea3m thu\u1ebf do \u0110\u1ea1o Lu\u1eadt n\u0103m 1986 \u0111\u01b0a ra. Do v\u1eady h\u01a1n m\u1ed9t n\u1eeda s\u1ed1 ng\u01b0\u1eddi l\u00e0m c\u00f4ng \u0103n l\u01b0\u01a1ng b\u00e2y gi\u1edd ph\u1ea3i n\u1ed9p l\u1ea1i thu\u1ebf \u0111\u00e1nh v\u00e0o ti\u1ec1n l\u01b0\u01a1ng cao h\u01a1n thu\u1ebf \u0111\u00e1nh v\u00e0o thu nh\u1eadp. K\u1ebft qu\u1ea3 l\u00e0, n\u0103m 1987 thu nh\u1eadp th\u1ef1c t\u1ebf b\u00ecnh qu\u00e2n t\u00ednh theo gi\u1edd c\u1ee7a c\u00f4ng nh\u00e2n lao \u0111\u1ed9ng tr\u1ef1c ti\u1ebfp th\u1ea5p h\u01a1n th\u1eddi k\u00ec tr\u01b0\u1edbc n\u0103m 1966.<\/p>\n

Ch\u00ednh ph\u1ee7 Li\u00ean bang v\u00e0 ch\u00ednh quy\u1ec1n bang \u1edf M\u1ef9 trong th\u1ef1c t\u1ebf \u0111\u00e3 c\u1eaft gi\u1ea3m tr\u1ee3 c\u1ea5p x\u00e3 h\u1ed9i b\u1eb1ng c\u00e1ch kh\u00f4ng t\u0103ng ch\u00fang t\u01b0\u01a1ng \u0111\u01b0\u01a1ng v\u1edbi t\u1ec9 l\u1ec7 l\u1ea1m ph\u00e1t. V\u00ec v\u1eady, trong c\u00e1c n\u0103m t\u1eeb 1978 \u0111\u1ebfn n\u0103m 1987, s\u1ed1 gia \u0111\u00ecnh c\u00f4ng nh\u00e2n b\u1ecb b\u1ea7n c\u00f9ng ho\u00e1 t\u0103ng 23%. V\u00e0o n\u0103m 1989, 20 tri\u1ec7u ng\u01b0\u1eddi n\u1eb1m d\u01b0\u1edbi m\u1ee9c ngh\u00e8o kh\u1ed5 thu\u1ed9c v\u1ec1 c\u00e1c gi\u1ea3 \u0111\u1ecbnh c\u00f3 \u00edt nh\u1ea5t m\u1ed9t th\u00e0nh vi\u00ean tham gia lao \u0111\u1ed9ng.<\/p>\n

V\u00e0o th\u00e1ng 3\/1990, U\u1ef7 ban ng\u00e2n s\u00e1ch c\u1ee7a Qu\u1ed1c h\u1ed9i M\u1ef9 \u0111\u00e3 t\u00ednh r\u1eb1ng, thu nh\u1eadp tr\u01b0\u1edbc thu\u1ebf c\u1ee7a m\u1ed9t gia \u0111\u00ecnh trung l\u01b0u t\u0103ng 14% s\u1ed1 v\u1edbi n\u0103m 1977 ( t\u00ednh theo gi\u00e1 so s\u00e1nh), nh\u01b0ng 40% s\u1ed1 gia \u0111\u00ecnh c\u00f3 thu nh\u1eadp th\u1ea5p nh\u1ea5t v\u1edbi m\u1ee9c thu nh\u1eadp h\u00e0ng n\u0103m d\u01b0\u1edbi 17.000 \u0111\u00f4 la \u0111\u00e3 th\u1ef1c s\u1ef1 suy s\u1ee5p do ti\u1ec1n l\u01b0\u01a1ng kh\u00f4ng t\u0103ng v\u00e0 tr\u1ee3 c\u1ea5p gi\u1ea3m.<\/p>\n

Nh\u1eefng thay \u0111\u1ed5i trong h\u1ec7 th\u1ed1ng thu\u1ebf l\u00e0m cho t\u00ecnh h\u00ecnh \u1edf M\u1ef9 trong nh\u1eefng n\u0103m qua x\u1ea5u \u0111i. K\u1ec3 t\u1eeb n\u0103m 1977, m\u1ee9c thu\u1ebf li\u00ean bang c\u1ee7a 10% ng\u01b0\u1eddi gi\u00e0u nh\u1ea5t \u1edf M\u1ef9 gi\u1ea3m 8%, trong khi 20% ng\u01b0\u1eddi ngh\u00e8o th\u1ee9 nh\u00ec, nh\u1eefng ng\u01b0\u1eddi t\u1ef1 coi m\u00ecnh l\u00e0 b\u1ed9 ph\u1eadn c\u1ea5u th\u00e0nh t\u1ea7ng l\u1edbp trung l\u01b0u, ph\u1ea3i ch\u1ecbu m\u1ee9c thu\u1ebf cao h\u01a1n 10%.<\/p>\n

(T\u00e0i li\u1ec7u tham kh\u1ea3o: Nguy\u1ec5n V\u0103n Ng\u1ecdc, T\u1eeb \u0111i\u1ec3n Kinh t\u1ebf h\u1ecdc, \u0110\u1ea1i h\u1ecdc Kinh t\u1ebf Qu\u1ed1c d\u00e2n)<\/i><\/p>\n<\/p><\/div>\n","protected":false},"excerpt":{"rendered":"

\n Nguy\u00ean t\u1eafc t\u00e1i ph\u00e2n ph\u1ed1i thu nh\u1eadp c\u1ee7a thu\u1ebf (ti\u1ebfng Anh: Redistribution-income principle of taxation) l\u00e0 nguy\u00ean t\u1eafc \u00e1p d\u1ee5ng cho vi\u1ec7c \u0111\u00e1nh thu\u1ebf v\u00e0 tr\u1ee3 c\u1ea5p nh\u1eb1m l\u00e0m gi\u1ea3m s\u1ef1 b\u1ea5t b\u00ecnh \u0111\u1eb3ng v\u1ec1 thu nh\u1eadp.\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\/26625"}],"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=26625"}],"version-history":[{"count":0,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/26625\/revisions"}],"wp:attachment":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/media?parent=26625"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/categories?post=26625"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/tags?post=26625"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}