{"id":30394,"date":"2020-07-21T10:22:58","date_gmt":"2020-07-21T03:22:58","guid":{"rendered":"https:\/\/trogiup.mtbtr.com\/?p=30394"},"modified":"2020-07-21T10:22:58","modified_gmt":"2020-07-21T03:22:58","slug":"ai-phai-nop-thue-thu-nhap-ca-nhan-khi-uy-quyen-ban-nha-dat","status":"publish","type":"post","link":"https:\/\/trogiup.mtbtr.com\/ai-phai-nop-thue-thu-nhap-ca-nhan-khi-uy-quyen-ban-nha-dat\/","title":{"rendered":"Ai ph\u1ea3i n\u1ed9p thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n khi \u1ee7y quy\u1ec1n b\u00e1n nh\u00e0 \u0111\u1ea5t?"},"content":{"rendered":"<p style=\"text-align: justify;\">N\u1ebfu kh\u00f4ng th\u1ec3 tr\u1ef1c ti\u1ebfp th\u1ef1c hi\u1ec7n chuy\u1ec3n nh\u01b0\u1ee3ng nh\u00e0 \u0111\u1ea5t (b\u00e1n nh\u00e0 \u0111\u1ea5t) th\u00ec ng\u01b0\u1eddi d\u00e2n \u0111\u01b0\u1ee3c ph\u00e9p l\u1eadp h\u1ee3p \u0111\u1ed3ng \u1ee7y quy\u1ec1n \u0111\u1ec3 ng\u01b0\u1eddi kh\u00e1c th\u1ef1c hi\u1ec7n thay. V\u1eady, ai ph\u1ea3i n\u1ed9p thu\u1ebf khi \u1ee7y quy\u1ec1n b\u00e1n nh\u00e0 \u0111\u1ea5t?<\/p>\n<div id=\"newsIndex\" class=\"content\">\n<p style=\"text-align: justify;\"><strong>Ng\u01b0\u1eddi c\u00f3 nh\u00e0 \u0111\u1ea5t ph\u1ea3i n\u1ed9p thu\u1ebf<\/strong><\/p>\n<p style=\"text-align: justify;\">Theo ph\u00e1p lu\u1eadt thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n khi chuy\u1ec3n nh\u01b0\u1ee3ng nh\u00e0 \u0111\u1ea5t th\u00ec ng\u01b0\u1eddi c\u00f3 thu nh\u1eadp ph\u1ea3i n\u1ed9p thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n, tr\u1eeb c\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c mi\u1ec5n. \u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p \u1ee7y quy\u1ec1n chuy\u1ec3n nh\u01b0\u1ee3ng nh\u00e0 \u0111\u1ea5t th\u00ec ph\u00e1p lu\u1eadt quy \u0111\u1ecbnh r\u00f5 v\u1ec1 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/p>\n<p style=\"text-align: justify;\">Ti\u1ebft b.2 \u0111i\u1ec3m b kho\u1ea3n 3\u00a0\u0110i\u1ec1u 1 Th\u00f4ng t\u01b0 111\/2013\/TT-BTC\u00a0quy \u0111\u1ecbnh:<\/p>\n<blockquote><p><span style=\"font-size: 12pt;\">&#8220;Tr\u01b0\u1eddng h\u1ee3p \u1ee7y quy\u1ec1n qu\u1ea3n l\u00fd b\u1ea5t \u0111\u1ed9ng s\u1ea3n m\u00e0 c\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c \u1ee7y quy\u1ec1n c\u00f3 quy\u1ec1n chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n ho\u1eb7c c\u00f3 c\u00e1c quy\u1ec1n nh\u01b0 \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n s\u1edf h\u1eefu b\u1ea5t \u0111\u1ed9ng s\u1ea3n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt th\u00ec ng\u01b0\u1eddi n\u1ed9p thu\u1ebf l\u00e0 c\u00e1 nh\u00e2n \u1ee7y quy\u1ec1n b\u1ea5t \u0111\u1ed9ng s\u1ea3n&#8221;<\/span><\/p><\/blockquote>\n<p style=\"text-align: justify;\">Theo quy \u0111\u1ecbnh tr\u00ean th\u00ec ng\u01b0\u1eddi c\u00f3 ngh\u0129a v\u1ee5 n\u1ed9p thu\u1ebf khi \u1ee7y quy\u1ec1n chuy\u1ec3n nh\u01b0\u1ee3ng nh\u00e0 \u0111\u1ea5t l\u00e0 ng\u01b0\u1eddi \u1ee7y quy\u1ec1n (ng\u01b0\u1eddi c\u00f3 nh\u00e0 \u0111\u1ea5t). Tuy nhi\u00ean, n\u1ebfu c\u00e1c b\u00ean th\u1ecfa thu\u1eadn ng\u01b0\u1eddi nh\u1eadn chuy\u1ec3n nh\u01b0\u1ee3ng l\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf th\u00ec th\u1ef1c hi\u1ec7n theo th\u1ecfa thu\u1eadn<\/p>\n<figure id=\"attachment_30395\" aria-describedby=\"caption-attachment-30395\" style=\"width: 600px\" class=\"wp-caption aligncenter\"><img decoding=\"async\" loading=\"lazy\" class=\"size-full wp-image-30395\" src=\"https:\/\/trogiup.mtbtr.com\/wp-content\/uploads\/2020\/07\/U\u0309Y_QUYE\u0302\u0300N_BA\u0301N_NHA\u0300_\u0110A\u0302\u0301T.png\" alt=\"\" width=\"600\" height=\"414\" srcset=\"https:\/\/trogiup.mtbtr.com\/wp-content\/uploads\/2020\/07\/U\u0309Y_QUYE\u0302\u0300N_BA\u0301N_NHA\u0300_\u0110A\u0302\u0301T.png 600w, https:\/\/trogiup.mtbtr.com\/wp-content\/uploads\/2020\/07\/U\u0309Y_QUYE\u0302\u0300N_BA\u0301N_NHA\u0300_\u0110A\u0302\u0301T-300x207.png 300w, https:\/\/trogiup.mtbtr.com\/wp-content\/uploads\/2020\/07\/U\u0309Y_QUYE\u0302\u0300N_BA\u0301N_NHA\u0300_\u0110A\u0302\u0301T-100x70.png 100w, https:\/\/trogiup.mtbtr.com\/wp-content\/uploads\/2020\/07\/U\u0309Y_QUYE\u0302\u0300N_BA\u0301N_NHA\u0300_\u0110A\u0302\u0301T-218x150.png 218w\" sizes=\"(max-width: 600px) 100vw, 600px\" \/><figcaption id=\"caption-attachment-30395\" class=\"wp-caption-text\">Ai ph\u1ea3i n\u1ed9p thu\u1ebf khi \u1ee7y quy\u1ec1n b\u00e1n nh\u00e0 \u0111\u1ea5t? (\u1ea2nh minh h\u1ecda)<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><strong>M\u1ee9c thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n ph\u1ea3i n\u1ed9p<\/strong><\/p>\n<p style=\"text-align: justify;\">\u0110i\u1ec1u 17 Th\u00f4ng t\u01b0 92\/2015\/TT-BTC\u00a0quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n khi chuy\u1ec3n nh\u01b0\u1ee3ng quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t ho\u1eb7c chuy\u1ec3n nh\u01b0\u1ee3ng quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t v\u00e0 t\u00e0i s\u1ea3n g\u1eafn li\u1ec1n v\u1edbi \u0111\u1ea5t.<\/p>\n<p style=\"text-align: justify;\"><em>&#8211; Ch\u1ec9 chuy\u1ec3n nh\u01b0\u1ee3ng quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t<\/em><\/p>\n<p style=\"text-align: justify;\">N\u1ebfu ch\u1ec9 chuy\u1ec3n nh\u01b0\u1ee3ng quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t th\u00ec thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c t\u00ednh nh\u01b0 sau:<\/p>\n<p style=\"text-align: center;\"><strong>Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n ph\u1ea3i n\u1ed9p = Gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng x 2%<\/strong><\/p>\n<p style=\"text-align: justify;\">L\u01b0u \u00fd: N\u1ebfu h\u1ee3p \u0111\u1ed3ng kh\u00f4ng ghi gi\u00e1 ho\u1eb7c gi\u00e1 tr\u00ean h\u1ee3p \u0111\u1ed3ng chuy\u1ec3n nh\u01b0\u1ee3ng th\u1ea5p h\u01a1n gi\u00e1 \u0111\u1ea5t do UBND c\u1ea5p t\u1ec9nh quy \u0111\u1ecbnh t\u1ea1i th\u1eddi \u0111i\u1ec3m chuy\u1ec3n nh\u01b0\u1ee3ng th\u00ec gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo b\u1ea3ng gi\u00e1 \u0111\u1ea5t.<\/p>\n<p style=\"text-align: justify;\"><em>&#8211; Chuy\u1ec3n nh\u01b0\u1ee3ng nh\u00e0 v\u00e0 \u0111\u1ea5t<\/em><\/p>\n<p style=\"text-align: justify;\">Khi chuy\u1ec3n nh\u01b0\u1ee3ng quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t v\u00e0 t\u00e0i s\u1ea3n g\u1eafn li\u1ec1n v\u1edbi \u0111\u1ea5t th\u00ec thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c t\u00ednh nh\u01b0 sau:<\/p>\n<p style=\"text-align: center;\"><strong>Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n ph\u1ea3i n\u1ed9p = Gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng x 2%<\/strong><\/p>\n<p style=\"text-align: justify;\"><span style=\"text-decoration: underline;\"><strong>L\u01b0u \u00fd:<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\">+ N\u1ebfu h\u1ee3p \u0111\u1ed3ng chuy\u1ec3n nh\u01b0\u1ee3ng kh\u00f4ng ghi gi\u00e1 \u0111\u1ea5t ho\u1eb7c gi\u00e1 \u0111\u1ea5t tr\u00ean h\u1ee3p \u0111\u1ed3ng chuy\u1ec3n nh\u01b0\u1ee3ng th\u1ea5p h\u01a1n gi\u00e1 do UBND c\u1ea5p t\u1ec9nh quy \u0111\u1ecbnh th\u00ec gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng \u0111\u1ea5t l\u00e0 gi\u00e1 do UBND c\u1ea5p t\u1ec9nh quy \u0111\u1ecbnh t\u1ea1i th\u1eddi \u0111i\u1ec3m chuy\u1ec3n nh\u01b0\u1ee3ng.<\/p>\n<p style=\"text-align: justify;\">+ Tr\u01b0\u1eddng h\u1ee3p chuy\u1ec3n nh\u01b0\u1ee3ng nh\u00e0 g\u1eafn li\u1ec1n v\u1edbi \u0111\u1ea5t th\u00ec ph\u1ea7n gi\u00e1 tr\u1ecb nh\u00e0 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh c\u0103n c\u1ee9 theo gi\u00e1 t\u00ednh l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 nh\u00e0 do UBND c\u1ea5p t\u1ec9nh quy \u0111\u1ecbnh.<\/p>\n<p style=\"text-align: justify;\">Tr\u00ean \u0111\u00e2y l\u00e0 quy \u0111\u1ecbnh v\u1ec1 n\u1ed9p thu\u1ebf khi \u1ee7y quy\u1ec1n b\u00e1n nh\u00e0 \u0111\u1ea5t, theo ph\u00e1p lu\u1eadt thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n th\u00ec\u00a0<strong>ng\u01b0\u1eddi n\u1ed9p thu\u1ebf l\u00e0 ng\u01b0\u1eddi \u1ee7y quy\u1ec1n<\/strong>, n\u1ebfu c\u00e1c b\u00ean c\u00f3 th\u1ecfa thu\u1eadn ng\u01b0\u1eddi mua l\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf thay th\u00ec th\u1ef1c hi\u1ec7n theo th\u1ecfa thu\u1eadn.<\/p>\n<p style=\"text-align: right;\"><strong>Theo Lu\u1eadt Vi\u1ec7t Nam<\/strong><\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>N\u1ebfu kh\u00f4ng th\u1ec3 tr\u1ef1c ti\u1ebfp th\u1ef1c hi\u1ec7n chuy\u1ec3n nh\u01b0\u1ee3ng nh\u00e0 \u0111\u1ea5t (b\u00e1n nh\u00e0 \u0111\u1ea5t) th\u00ec ng\u01b0\u1eddi d\u00e2n \u0111\u01b0\u1ee3c ph\u00e9p l\u1eadp h\u1ee3p \u0111\u1ed3ng \u1ee7y quy\u1ec1n \u0111\u1ec3 ng\u01b0\u1eddi kh\u00e1c th\u1ef1c hi\u1ec7n thay. V\u1eady, ai ph\u1ea3i n\u1ed9p thu\u1ebf khi \u1ee7y quy\u1ec1n b\u00e1n nh\u00e0 \u0111\u1ea5t? Ng\u01b0\u1eddi c\u00f3 nh\u00e0 \u0111\u1ea5t ph\u1ea3i n\u1ed9p thu\u1ebf Theo ph\u00e1p lu\u1eadt thu\u1ebf thu nh\u1eadp c\u00e1 [&hellip;]<\/p>\n","protected":false},"author":51,"featured_media":30396,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":[],"categories":[3002],"tags":[],"jetpack_featured_media_url":"https:\/\/trogiup.mtbtr.com\/wp-content\/uploads\/2020\/07\/U\u0309Y_QUYE\u0302\u0300N_BA\u0301N_NHA\u0300_\u0110A\u0302\u0301T-1.png","_links":{"self":[{"href":"https:\/\/trogiup.mtbtr.com\/wp-json\/wp\/v2\/posts\/30394"}],"collection":[{"href":"https:\/\/trogiup.mtbtr.com\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/trogiup.mtbtr.com\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/trogiup.mtbtr.com\/wp-json\/wp\/v2\/users\/51"}],"replies":[{"embeddable":true,"href":"https:\/\/trogiup.mtbtr.com\/wp-json\/wp\/v2\/comments?post=30394"}],"version-history":[{"count":3,"href":"https:\/\/trogiup.mtbtr.com\/wp-json\/wp\/v2\/posts\/30394\/revisions"}],"predecessor-version":[{"id":30399,"href":"https:\/\/trogiup.mtbtr.com\/wp-json\/wp\/v2\/posts\/30394\/revisions\/30399"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/trogiup.mtbtr.com\/wp-json\/wp\/v2\/media\/30396"}],"wp:attachment":[{"href":"https:\/\/trogiup.mtbtr.com\/wp-json\/wp\/v2\/media?parent=30394"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/trogiup.mtbtr.com\/wp-json\/wp\/v2\/categories?post=30394"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/trogiup.mtbtr.com\/wp-json\/wp\/v2\/tags?post=30394"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}