Bộ Tài chính đang lấy ý kiến dự thảo Nghị định gia hạn thời hạn nộp thuế giá trị gia tăng, thuế thu nhập doanh nghiệp, thuế thu nhập cá nhân và tiền thuê đất, thuê mặt nước trong năm 2023.
NHIỀU KHOẢN THUẾ ĐƯỢC ĐỀ XUẤT GIA HẠN TỚI 6 THÁNG
Với thuế giá trị gia tăng, Bộ Tài chính đề xuất gia hạn 6 tháng đối với số thuế giá trị gia tăng từ tháng 1 đến tháng 5/2023 và quý 1/2023, gia hạn 5 tháng đối với số thuế giá trị gia tăng của tháng 6/2023 và quý 2/2023. Thời gian gia hạn tại điểm này được tính từ ngày kết thúc thời hạn nộp thuế giá trị gia tăng theo quy định của pháp luật về quản lý thuế.
Tổng số thuế giá trị gia tăng gia hạn từ tháng 1 đến tháng 6/2023 và quý 1, quý 2 năm 2023 là khoảng 64.000 – 65.000 tỷ đồng, đây là sắc thuế có tổng giá trị được gia hạn lớn nhất trong đề xuất của Bộ Tài chính. Tuy nhiên, số thu ngân sách nhà nước của năm 2023 không giảm do doanh nghiệp phải thực hiện nộp vào ngân sách nhà nước trước ngày 31/12/2023.
Đối với thuế thu nhập doanh nghiệp, Bộ Tài chính đề xuất gia hạn 3 tháng thời hạn tạm nộp của quý 1, quý 2 kỳ tính thuế thu nhập doanh nghiệp năm 2023.
Thời gian gia hạn kể từ ngày kết thúc thời hạn nộp thuế thu nhập doanh nghiệp theo quy định của pháp luật về quản lý thuế. Ước tính số thuế được gia hạn khoảng 42.800 – 43.600 tỷ đồng.
Để tháo gỡ khó khăn cho hộ kinh doanh, cá nhân kinh doanh, Bộ Tài chính cũng đề xuất gia hạn thời hạn nộp thuế giá trị gia tăng, thuế thu nhập cá nhân đối với số tiền thuế phát sinh phải nộp năm 2023 của hộ kinh doanh, cá nhân kinh doanh.
Hộ kinh doanh, cá nhân kinh doanh thực hiện nộp số tiền thuế được gia hạn tại khoản này chậm nhất là ngày 30/12/2023.
Đối với tiền thuê đất, Bộ Tài chính đề nghị gia hạn thời hạn nộp tiền thuê đất đối với 50% số tiền thuê đất phát sinh phải nộp năm 2023 của doanh nghiệp, tổ chức, hộ gia đình, hộ kinh doanh cá nhân. Thời gian gia hạn là 6 tháng kể từ ngày 31/5 đến ngày 30/11/2023.
Dự kiến số tiền thuê đất, thuê mặt nước được gia hạn khoảng 3.500 tỷ đồng. Tuy nhiên, số thu ngân sách nhà nước của năm 2023 không giảm do doanh nghiệp, hộ, cá nhân kinh doanh phải thực hiện nộp vào ngân sách nhà nước trước ngày 30/11/2023.
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Trước đó, vào năm 2022, bên cạnh thực hiện nhiệm vụ thu ngân sách nhà nước, Bộ Tài chính đã chủ động đề xuất cấp thẩm quyền kịp thời ban hành các chính sách miễn, giảm, giãn thuế, tiền thuê đất, phí và lệ phí… với tổng số tiền miễn, giảm, gia hạn khoảng 233,5 nghìn tỷ đồng; trong đó, số tiền gia hạn khoảng 135 nghìn tỷ; miễn, giảm khoảng 98,5 nghìn tỷ, nhằm tháo gỡ khó khăn cho doanh nghiệp và người dân, kiểm soát lạm phát, hỗ trợ phục hồi và phát triển kinh tế – xã hội.
Trong số các chính sách được ban hành, có nhiều chính sách mới, chưa có tiền lệ hỗ trợ phục hồi phát triển kinh tế – xã hội.
Năm 2022 cũng được ghi nhận là năm các giải pháp về thuế, phí và lệ phí hỗ trợ doanh nghiệp, người dân có quy mô lớn nhất, phạm vi áp dụng rộng nhất trong nhiều năm qua. Các chính sách này được cộng đồng doanh nghiệp, người dân đánh giá cao.
Các giải pháp miễn, giảm các thuế, phí, lệ phí và tiền thuê đất mang ý nghĩa như một khoản tiền Nhà nước hỗ trợ trực tiếp, giúp doanh nghiệp có nguồn lực tài chính “dư dả” hơn và xoay xở vượt khó. Dù việc miễn, giảm thuế có thể khiến ngân sách hụt thu trước mắt nhưng sẽ giúp doanh nghiệp và người dân kịp thời có thêm nguồn lực cho sản xuất kinh doanh đồng thời thúc đẩy tăng trưởng kinh tế, tạo nguồn tăng thu cho ngân sách nhà nước sau này.
Trong khi đó, các chính sách giãn thuế được xem như một khoản Nhà nước cho vay không tính lãi, tạo điều kiện cho doanh nghiệp xoay vòng vốn nhanh chóng, duy trì sản xuất, kinh doanh trong bối cảnh dịch bệnh khó khăn. Đây là là cơ sở để doanh nghiệp lấy đà phục hồi, tạo đà cho quá trình phục hồi và phát triển của nền kinh tế.
Các chính sách miễn, giảm, giãn thuế có thể kể đến như: giảm 2% thuế giá trị gia tăng để thúc đẩy cả sản xuất và tiêu dùng, góp phần kiểm soát lạm phát với số tiền hỗ trợ khoảng 51,4 nghìn tỷ đồng; gia hạn thời hạn nộp thuế, tiền thuê đất quy mô 135 nghìn tỷ đồng.
Các chính sách giãn thuế được xem như một khoản Nhà nước cho vay không tính lãi, tạo điều kiện cho doanh nghiệp xoay vòng vốn nhanh chóng, duy trì sản xuất, kinh doanh trong bối cảnh dịch bệnh khó khăn
Bên cạnh đó, Bộ Tài chính cũng trình các cấp có thẩm quyền hoặc ban hành theo thẩm quyền nhiều chính sách, như: giảm lệ phí trước bạ; giảm mức thuế suất thuế nhập khẩu đối với nhiều nhóm mặt hàng để thúc đẩy hoạt động sản xuất, xuất khẩu của doanh nghiệp; giảm mức thu 37 khoản phí, lệ phí…
Đặc biệt, trong bối cảnh giá xăng dầu diễn biến phức tạp, ảnh hưởng tới sản xuất kinh doanh và đời sống người dân, Bộ Tài chính 2 lần trình Chính phủ để trình Ủy ban Thường vụ Quốc hội giảm mức thuế bảo vệ môi trường đối với các mặt hàng xăng, dầu, mỡ nhờn; đề xuất giảm mức thuế tiêu thụ đặc biệt đối với xăng và thuế giá trị gia tăng đối với xăng dầu…
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