{"id":965,"date":"2025-12-07T17:30:13","date_gmt":"2025-12-07T16:30:13","guid":{"rendered":"https:\/\/schweiz.blog\/?p=965"},"modified":"2026-03-19T14:19:38","modified_gmt":"2026-03-19T13:19:38","slug":"he-thong-thue-thuy-si","status":"publish","type":"post","link":"https:\/\/schweiz.blog\/vi\/schweizer-steuersystem\/","title":{"rendered":"H\u1ec7 th\u1ed1ng thu\u1ebf Th\u1ee5y S\u0129 \u0111\u01b0\u1ee3c gi\u1ea3i th\u00edch m\u1ed9t c\u00e1ch \u0111\u01a1n gi\u1ea3n \u2013 Thu\u1ebf \u1edf Th\u1ee5y S\u0129 n\u0103m 2026"},"content":{"rendered":"

H\u1ec7 th\u1ed1ng thu\u1ebf Th\u1ee5y S\u0129 \u0111\u01b0\u1ee3c gi\u1ea3i th\u00edch m\u1ed9t c\u00e1ch \u0111\u01a1n gi\u1ea3n: thu\u1ebf li\u00ean bang, thu\u1ebf bang v\u00e0 thu\u1ebf th\u00e0nh ph\u1ed1, l\u0169y ti\u1ebfn thu\u1ebf, c\u00e1c kho\u1ea3n kh\u1ea5u tr\u1eeb v\u00e0 v\u00ed d\u1ee5 cho n\u0103m 2026.<\/p>\n\n\n\n

H\u1ec7 th\u1ed1ng thu\u1ebf c\u1ee7a Th\u1ee5y S\u0129 \u0111\u01b0\u1ee3c xem l\u00e0 ph\u1ee9c t\u1ea1p \u2013 \u0111\u1eb7c bi\u1ec7t \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi m\u1edbi \u0111\u1ebfn. Nh\u01b0ng v\u1ec1 c\u01a1 b\u1ea3n, n\u00f3 \u0111\u01b0\u1ee3c c\u1ea5u tr\u00fac m\u1ed9t c\u00e1ch logic. B\u00e0i vi\u1ebft n\u00e0y s\u1ebd gi\u1ea3i th\u00edch r\u00f5 r\u00e0ng c\u00e1ch th\u1ee9c ho\u1ea1t \u0111\u1ed9ng c\u1ee7a thu\u1ebf \u1edf Th\u1ee5y S\u0129, c\u00e1c lo\u1ea1i thu\u1ebf hi\u1ec7n c\u00f3 v\u00e0 n\u01a1i c\u01b0 tr\u00fa c\u1ee7a b\u1ea1n \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn g\u00e1nh n\u1eb7ng thu\u1ebf nh\u01b0 th\u1ebf n\u00e0o.<\/p>\n\n\n\n

Thu\u1ebf \u0111\u01b0\u1ee3c chia th\u00e0nh ba c\u1ea5p: li\u00ean bang, bang v\u00e0 th\u00e0nh ph\u1ed1.<\/strong><\/h2>\n\n\n\n

Th\u1ee5y S\u0129 \u0111\u01b0\u1ee3c t\u1ed5 ch\u1ee9c theo th\u1ec3 ch\u1ebf nh\u00e0 n\u01b0\u1edbc li\u00ean bang. \u0110i\u1ec1u n\u00e0y c\u00f3 ngh\u0129a l\u00e0:
B\u1ea1n \u0111\u00f3ng thu\u1ebf kh\u00f4ng ph\u1ea3i trung t\u00e2m<\/strong>, nh\u01b0ng tr\u00ean nhi\u1ec1u c\u1ea5p \u0111\u1ed9<\/strong>.<\/p>\n\n\n\n

Thu\u1ebf li\u00ean bang<\/strong><\/h3>\n\n\n\n

Ch\u00ednh ph\u1ee7 li\u00ean bang ch\u1ec9 \u0111\u00e1nh m\u1ed9t v\u00e0i lo\u1ea1i thu\u1ebf, bao g\u1ed3m:<\/p>\n\n\n\n

    \n
  • thu\u1ebf li\u00ean bang tr\u1ef1c ti\u1ebfp \u0111\u00e1nh v\u00e0o thu nh\u1eadp<\/li>\n\n\n\n
  • Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (VAT)<\/li>\n\n\n\n
  • Thu\u1ebf kh\u1ea5u tr\u1eeb<\/li>\n<\/ul>\n\n\n\n

    C\u00e1c kho\u1ea3n thu n\u00e0y \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng cho c\u00e1c nhi\u1ec7m v\u1ee5 qu\u1ed1c gia nh\u01b0 c\u01a1 s\u1edf h\u1ea1 t\u1ea7ng, an ninh ho\u1eb7c an sinh x\u00e3 h\u1ed9i.<\/p>\n\n\n\n

    Thu\u1ebf c\u1ea5p bang<\/strong><\/h3>\n\n\n\n

    M\u1ed7i bang c\u00f3 lu\u1eadt thu\u1ebf ri\u00eang, m\u1ee9c thu\u1ebf su\u1ea5t ri\u00eang v\u00e0 c\u00e1c kho\u1ea3n kh\u1ea5u tr\u1eeb ri\u00eang.
    \u0110i\u1ec1u n\u00e0y d\u1eabn \u0111\u1ebfn s\u1ef1 kh\u00e1c bi\u1ec7t l\u1edbn gi\u1eefa c\u00e1c v\u00f9ng \u2014 v\u00ed d\u1ee5, Zug \u0111\u1eb7c bi\u1ec7t r\u1ebb, trong khi Neuch\u00e2tel l\u1ea1i kh\u00e1 \u0111\u1eaft \u0111\u1ecf.<\/p>\n\n\n\n

    Thu\u1ebf \u0111\u1ecba ph\u01b0\u01a1ng<\/strong><\/h3>\n\n\n\n

    C\u00e1c \u0111\u00f4 th\u1ecb c\u0169ng thu thu\u1ebf, th\u01b0\u1eddng l\u00e0... ph\u1ea7n tr\u0103m<\/strong> Thu\u1ebf c\u1ea5p bang.
    Do \u0111\u00f3, ngay c\u1ea3 vi\u1ec7c chuy\u1ec3n \u0111\u1ebfn \u0111\u00f4 th\u1ecb l\u00e2n c\u1eadn c\u0169ng c\u00f3 th\u1ec3 l\u00e0m thay \u0111\u1ed5i \u0111\u00e1ng k\u1ec3 h\u00f3a \u0111\u01a1n thu\u1ebf c\u1ee7a b\u1ea1n.<\/p>\n\n\n\n

    \n\n\n\n

    Thu\u1ebf thu nh\u1eadp \u0111\u01b0\u1ee3c t\u00ednh nh\u01b0 th\u1ebf n\u00e0o?<\/strong><\/h2>\n\n\n\n

    Thu nh\u1eadp \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh tr\u01b0\u1edbc ti\u00ean:<\/p>\n\n\n\n

      \n
    • L\u01b0\u01a1ng<\/li>\n\n\n\n
    • L\u01b0\u01a1ng h\u01b0u<\/li>\n\n\n\n
    • L\u1ee3i nhu\u1eadn v\u1ed1n<\/li>\n\n\n\n
    • Thu nh\u1eadp b\u1ed5 sung<\/li>\n<\/ul>\n\n\n\n

      Sau \u0111\u00f3 c\u00f3 th\u1ec3 th\u1ef1c hi\u1ec7n c\u00e1c kho\u1ea3n kh\u1ea5u tr\u1eeb, v\u00ed d\u1ee5:<\/p>\n\n\n\n

        \n
      • Chi ph\u00ed chuy\u00ean m\u00f4n<\/li>\n\n\n\n
      • Ph\u00ed b\u1ea3o hi\u1ec3m y t\u1ebf<\/li>\n\n\n\n
      • Tr\u1ee5 c\u1ed9t 3a<\/li>\n\n\n\n
      • ch\u0103m s\u00f3c tr\u1ebb em<\/li>\n\n\n\n
      • Quy\u00ean t\u1eb7ng<\/li>\n<\/ul>\n\n\n\n

        Ch\u1ec9 sau khi tr\u1eeb \u0111i t\u1ea5t c\u1ea3 c\u00e1c kho\u1ea3n kh\u1ea5u tr\u1eeb th\u00ec m\u1edbi thu nh\u1eadp ch\u1ecbu thu\u1ebf<\/strong>.<\/p>\n\n\n\n

        Thu nh\u1eadp ch\u1ecbu thu\u1ebf c\u00e0ng cao, thu\u1ebf su\u1ea5t c\u00e0ng cao \u2192 h\u1ec7 th\u1ed1ng ti\u1ebfn b\u1ed9<\/strong>.<\/p>\n\n\n\n

        \n\n\n\n

        Thu\u1ebf t\u00e0i s\u1ea3n \u1edf Th\u1ee5y S\u0129<\/strong><\/h2>\n\n\n\n

        Kh\u00f4ng gi\u1ed1ng nh\u01b0 nhi\u1ec1u qu\u1ed1c gia kh\u00e1c, Th\u1ee5y S\u0129 \u00e1p d\u1ee5ng thu\u1ebf... Thu\u1ebf t\u00e0i s\u1ea3n<\/strong>.
        Ngu\u1ed3n kinh ph\u00ed n\u00e0y kh\u00f4ng \u0111\u01b0\u1ee3c c\u1ea5p t\u1eeb ch\u00ednh ph\u1ee7 li\u00ean bang m\u00e0 ch\u1ec9 t\u1eeb c\u00e1c bang v\u00e0 th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c trung \u01b0\u01a1ng.<\/p>\n\n\n\n

        Nh\u1eefng kho\u1ea3n m\u1ee5c sau \u0111\u00e2y ph\u1ea3i ch\u1ecbu thu\u1ebf:<\/p>\n\n\n\n

          \n
        • Ti\u1ec1n trong t\u00e0i kho\u1ea3n<\/li>\n\n\n\n
        • Ch\u1ee9ng kho\u00e1n<\/li>\n\n\n\n
        • t\u00e0i s\u1ea3n<\/li>\n\n\n\n
        • xe c\u1ed9<\/li>\n\n\n\n
        • Ti\u1ec1n \u0111i\u1ec7n t\u1eed<\/li>\n<\/ul>\n\n\n\n

          C\u00e1c kho\u1ea3n n\u1ee3 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb \u2014 do \u0111\u00f3 gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n r\u00f2ng s\u1ebd b\u1ecb \u0111\u00e1nh thu\u1ebf.<\/p>\n\n\n\n

          \n\n\n\n

          T\u1ea1i sao l\u1ea1i c\u00f3 s\u1ef1 kh\u00e1c bi\u1ec7t l\u1edbn nh\u01b0 v\u1eady gi\u1eefa c\u00e1c bang?<\/strong><\/h2>\n\n\n\n

          Do c\u00e1c bang c\u00f3 lu\u1eadt thu\u1ebf ri\u00eang, c\u00e1c quy\u1ebft \u0111\u1ecbnh ch\u00ednh tr\u1ecb d\u1eabn \u0111\u1ebfn s\u1ef1 kh\u00e1c bi\u1ec7t r\u1ea5t l\u1edbn:<\/p>\n\n\n\n

          \u2714 C\u00e1c bang th\u00e2n thi\u1ec7n v\u1edbi doanh nghi\u1ec7p = thu\u1ebf thu nh\u1eadp v\u00e0 thu\u1ebf t\u00e0i s\u1ea3n th\u1ea5p h\u01a1n
          \u2714 C\u00e1c bang h\u01b0\u1edbng \u0111\u1ebfn x\u00e3 h\u1ed9i = thu\u1ebf cao h\u01a1n, nh\u01b0ng d\u1ecbch v\u1ee5 c\u00f4ng nhi\u1ec1u h\u01a1n<\/p>\n\n\n\n

          \u0110\u1ed1i v\u1edbi c\u00e1 nh\u00e2n, s\u1ef1 ch\u00eanh l\u1ec7ch thu\u1ebf c\u00f3 th\u1ec3 l\u00ean t\u1edbi v\u00e0i ngh\u00ecn franc m\u1ed7i n\u0103m.<\/p>\n\n\n\n

          \n\n\n\n

          K\u1ebft lu\u1eadn<\/strong><\/h2>\n\n\n\n

          H\u1ec7 th\u1ed1ng thu\u1ebf c\u1ee7a Th\u1ee5y S\u0129 d\u1ef1a tr\u00ean nguy\u00ean t\u1eafc li\u00ean bang, tr\u00e1ch nhi\u1ec7m c\u00e1 nh\u00e2n v\u00e0 t\u00ednh minh b\u1ea1ch. Nh\u1eefng ng\u01b0\u1eddi n\u1eafm v\u1eefng nh\u1eefng nguy\u00ean t\u1eafc c\u01a1 b\u1ea3n s\u1ebd nhanh ch\u00f3ng hi\u1ec3u t\u1ea1i sao n\u01a1i c\u01b0 tr\u00fa l\u1ea1i quan tr\u1ecdng \u0111\u1ebfn v\u1eady v\u00e0 l\u00e0m th\u1ebf n\u00e0o \u0111\u1ec3 ti\u1ebft ki\u1ec7m thu\u1ebf m\u1ed9t c\u00e1ch h\u1ee3p ph\u00e1p.<\/p>","protected":false},"excerpt":{"rendered":"Das Schweizer Steuersystem einfach erkl\u00e4rt: Bundes-, Kantons- und Gemeindesteuern, Progression, Abz\u00fcge und Beispiele f\u00fcr 2026. Das Schweizer Steuersystem…","protected":false},"author":274216737,"featured_media":968,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_crdt_document":"","_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":true,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"csco_display_header_overlay":false,"csco_singular_sidebar":"","csco_page_header_type":"","csco_page_load_nextpost":"","csco_page_reading_time":"","csco_page_toc_navigation":"","csco_post_video_location":[],"csco_post_video_location_hash":"","csco_post_video_url":"","csco_post_video_bg_start_time":0,"csco_post_video_bg_end_time":0,"csco_post_video_bg_volume":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_post_was_ever_published":false},"categories":[2724],"tags":[3047],"class_list":{"0":"post-965","1":"post","2":"type-post","3":"status-publish","4":"format-standard","5":"has-post-thumbnail","7":"category-alltag","8":"tag-schweizer-steuersystem","9":"cs-entry","10":"cs-video-wrap"},"jetpack_featured_media_url":"https:\/\/i0.wp.com\/schweiz.blog\/wp-content\/uploads\/2025\/12\/20251207_1725_Schweizer-Steuersystem-Illustration_simple_compose_01kbwt17cjf40bsetw50za5bhf.png?fit=1536%2C1024&ssl=1","jetpack_sharing_enabled":true,"jetpack_shortlink":"https:\/\/wp.me\/pgWLwP-fz","_links":{"self":[{"href":"https:\/\/schweiz.blog\/vi\/wp-json\/wp\/v2\/posts\/965","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/schweiz.blog\/vi\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/schweiz.blog\/vi\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/schweiz.blog\/vi\/wp-json\/wp\/v2\/users\/274216737"}],"replies":[{"embeddable":true,"href":"https:\/\/schweiz.blog\/vi\/wp-json\/wp\/v2\/comments?post=965"}],"version-history":[{"count":2,"href":"https:\/\/schweiz.blog\/vi\/wp-json\/wp\/v2\/posts\/965\/revisions"}],"predecessor-version":[{"id":969,"href":"https:\/\/schweiz.blog\/vi\/wp-json\/wp\/v2\/posts\/965\/revisions\/969"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/schweiz.blog\/vi\/wp-json\/wp\/v2\/media\/968"}],"wp:attachment":[{"href":"https:\/\/schweiz.blog\/vi\/wp-json\/wp\/v2\/media?parent=965"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/schweiz.blog\/vi\/wp-json\/wp\/v2\/categories?post=965"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/schweiz.blog\/vi\/wp-json\/wp\/v2\/tags?post=965"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}