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Thuế thu nhập doanh nghiệp giảm còn 15 – 17%

Thuế thu nhập doanh nghiệp giảm còn 15 – 17%

Thông điệp giảm thuế thu nhập doanh nghiệp (TNDN) xuống còn 15 - 17% của Chính phủ đang làm nức lòng giới đầu tư, doanh nghiệp trong và ngoài nước.

Phát biểu tại Hội nghị thượng đỉnh Hợp tác Tiểu vùng Mê Kông mở rộng (GMS) mới đây, Thủ tướng Nguyễn Xuân Phúc đã khẳng định, "Chúng tôi đang cố gắng để cải thiện môi trường kinh doanh nhằm làm cho Việt Nam trở thành một trong những môi trường cạnh tranh và thuận lợi nhất trong các nước ASEAN. Trong đó Chính phủ Việt Nam có ý định cắt giảm thuế thu nhập doanh nghiệp từ 20-22% xuống còn 15 - 17%".

Đề xuất giảm thuế TNDN nhỏ và siêu nhỏ sẽ tạo một lực hấp dẫn rất lớn đối với các nhà đầu tư. (Doanh nghiệp làm thủ tục thuế tại Cục Thuế TP Hà Nội. Ảnh: Hải Linh)

Trình dự luật vào kỳ họp Quốc hội tới

Đề xuất giảm thuế TNDN đang được Chính phủ gấp rút hoàn thiện để trình lên Quốc hội trong kỳ họp tháng 5 tới. Theo đó, mức thuế TNDN 15% sẽ được áp dụng đối với các doanh nghiệp siêu nhỏ có tổng doanh thu năm dưới 3 tỉ đồng. Còn các doanh nghiệp vừa và nhỏ có số lao động tham gia bảo hiểm xã hội (BHXH) bình quân năm không quá 200 người; đồng thời đáp ứng điều kiện có tổng doanh thu năm từ 3 tỉ đồng đến 50 tỉ đồng được áp dụng thuế suất 17%.

Các chuyên gia cũng nhận định với các doanh nghiệp nhỏ và vừa, mức giảm thuế có thể không quá nhiều nhưng là nguồn động viên lớn với doanh nghiệp. Ông Đào Huy Giám - Tổng Thư ký Diễn đàn Kinh tế tư nhân Việt Nam đánh giá, thời gian qua, Chính phủ, Quốc hội, Bộ Tài chính luôn cố gắng đưa thuế TNDN giảm xuống từ 25 - 22% rồi 20% trong khi, ở các nước khác thì nằm trong mức khoảng 20-26%. Do đó, đề xuất giảm thuế TNDN nhỏ và siêu nhỏ sẽ tạo một lực hấp dẫn rất lớn đối với các nhà đầu tư.

Doanh nghiệp muốn chính sách đồng bộ

Theo Phó Chủ tịch Hiệp hội DNVVN tỉnh Thái Nguyên - Lương Văn Thưởng, việc giảm thuế TNDN là rất tốt vì giúp giảm được nhiều chi phí cho doanh nghiệp. Tuy nhiên, ông Thưởng cũng kiến nghị Chính phủ xem xét hỗ trợ giảm thuế suất (VAT), hỗ trợ tiếp cận quỹ bảo lãnh tín dụng cho DNVVN bởi Việt Nam có trên 90% DNVVN nhưng phần lớn chưa tiếp cận được với nguồn quỹ bảo lãnh tín dụng. “Cụ thể như: Thái Nguyên có gần 6.000 doanh nghiệp nhưng mới chỉ có duy nhất 1 doanh nghiệp tiếp cận được nhưng cũng chỉ ở mức 10-15%. Do vậy, để tháo gỡ khó khăn cho doanh nghiệp phát triển không chỉ có thuế TNDN mà cần nhiều sự hỗ trợ khác” - ông Thưởng cho biết.

Cùng quan điểm này, ông Nguyễn Văn Trí - Giám đốc Cty TNHH Cơ khí khuôn mẫu chính xác Lập Phúc cho rằng, nếu doanh nghiệp làm ăn không có lời thì chuyện giảm thuế TNDN bao nhiêu cũng vô nghĩa. Như vậy, vấn đề làm sao để doanh nghiệp nhỏ và vừa lớn mạnh mới là quan trọng. Ví dụ, doanh nghiệp kiếm được100 đồng và nộp thuế 20 đồng (thuế suất 20%) sẽ có ý nghĩa hơn rất nhiều so với chỉ kiếm được 10 đồng mà giảm thuế phải nộp còn 1 đồng.

Hiện nay Thủ tướng Chính phủ đã có thông điệp mạnh mẽ ủng hộ doanh nghiệp nhỏ và vừa phát triển. Tuy nhiên, những thông điệp trên vẫn chưa xuống tới sở ngành, chưa thực sự “chạm” đến doanh nghiệp. Ví dụ, trước đây doanh nghiệp xin phép xây dựng nhà xưởng mới để sản xuất sản phẩm chất lượng cao xuất khẩu sang Châu Âu. Mặc dù, UBND thành phố đồng ý nhưng doanh nghiệp phải chạy tới chạy lui mất hai năm mới xong thủ tục. Ông Trí nói, đừng hiểu lầm là doanh nghiệp sợ đóng thuế cao hay không muốn đóng thuế, vấn đề là làm sao để doanh nghiệp làm ăn thuận lợi nhất?

 Bá Minh

DIỄN ĐÀN DOANH NGHIỆP

 30/04/2018
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