Tăng mức giảm trừ gia cảnh Dự thảo dự kiến

Mức giảm trừ gia cảnh được áp dụng từ 1/7/2013 đến nay cho bản thân là 9 triệu và cho người phụ thuộc là 3,6 triệu/tháng. Cũng theo quy định, khi chỉ số giá tiêu dùng (CPI) biến động trên 20% so với thời điểm điều chỉnh mức giảm trừ gia cảnh gần nhất thì phải điều chỉnh mức giảm trừ gia cảnh. Theo số liệu Tổng cục Thống kê, chỉ số CPI tại thời điểm cuối tháng 12/2019 so với thời điểm 01/7/2013 là 123,2%, tăng 23,2%. Như vậy, thời điểm điều chỉnh mức giảm trừ gia cảnh đã đến, dự kiến áp dụng từ năm 2020:

According to the PIT Law, there are 10 incomes subject to personal income tax in Vietnam. However, only income from salaries and wages for resident individuals may apply family deduction from income for PIT calculation. The family deduction applied from 1/7/2013 to now is

– Self deduction: 9 million/month

– Dependent deduction: 3.6 million / month.

According to the legal regulations, when the consumer price index (CPI) fluctuates above 20% compared to the time of adjusting the latest family deduction, this must be adjusted.

1. Summary of changes

According to the General Statistics Office, the CPI at the end of December 2019 compared to July 1, 2013 was 123.2%, up 23.2%. Thus, the time to adjust the family allowances has come, expected to apply from 2020:

2. The social impact of change:

According to the impact assessment report of the Ministry of Finance, it is estimated that with the adjustment of the increase in family allowances, it will reduce the state budget revenue by about VND 10,300 billion/year (13% of the total revenues from the state budget on personal income tax from salaries and wages). However, this adjustment has some positive effects such as

– For society: To create an incentive to encourage individuals to work hard, produce and trade, increase legitimate enrichment income and increase disposable income (income after tax payment) of individuals. multiply, thereby stimulating increased spending …

– For taxpayers: Reduce difficulties for taxpayers in the context of rising prices and inflation. For example, the current income of up to 15 million / month (with 1 dependent) must pay tax at 120,000 / month, the new GTGC will not have to pay taxes …