{"id":24052,"date":"2015-01-27T00:52:57","date_gmt":"2015-01-26T17:52:57","guid":{"rendered":"https:\/\/luatsubaoho.com\/phapluat\/?p=24052"},"modified":"2020-08-28T15:06:22","modified_gmt":"2020-08-28T08:06:22","slug":"ai-phai-nop-phi-cong-chung-khi-chuyen-nhuong-nha-dat","status":"publish","type":"post","link":"https:\/\/luatsubaoho.com\/phapluat\/ai-phai-nop-phi-cong-chung-khi-chuyen-nhuong-nha-dat\/","title":{"rendered":"Ai ph\u1ea3i n\u1ed9p ph\u00ed c\u00f4ng ch\u1ee9ng khi chuy\u1ec3n nh\u01b0\u1ee3ng nh\u00e0 \u0111\u1ea5t?"},"content":{"rendered":"\n

Ai ph\u1ea3i n\u1ed9p ph\u00ed c\u00f4ng ch\u1ee9ng khi chuy\u1ec3n nh\u01b0\u1ee3ng nh\u00e0 \u0111\u1ea5t? Khi mua b\u00e1n chuy\u1ec3n nh\u01b0\u1ee3ng nh\u00e0 \u0111\u1ea5t, ngo\u00e0i thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n, l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 th\u00ec ph\u1ea3i n\u1ed9p ph\u00ed, th\u00f9 lao c\u00f4ng ch\u1ee9ng. \u0110\u1ec3 bi\u1ebft ai ph\u1ea3i n\u1ed9p ph\u00ed c\u00f4ng ch\u1ee9ng khi mua b\u00e1n nh\u00e0 \u0111\u1ea5t h\u00e3y xem quy \u0111\u1ecbnh sau.<\/p>\n

Ai ph\u1ea3i n\u1ed9p ph\u00ed c\u00f4ng ch\u1ee9ng khi mua b\u00e1n nh\u00e0 \u0111\u1ea5t?<\/strong><\/h2>\n
\n

1. Ph\u00ed c\u00f4ng ch\u1ee9ng ph\u1ea3i n\u1ed9p l\u00e0 bao nhi\u00eau?<\/strong><\/h3>\n

C\u0103n c\u1ee9 t\u00ednh ph\u00ed c\u00f4ng ch\u1ee9ng:<\/strong><\/p>\n

C\u0103n c\u1ee9 kho\u1ea3n 2\u00a0\u0110i\u1ec1u 4 Th\u00f4ng t\u01b0 257\/2016\/TT-BTC, m\u1ee9c thu ph\u00ed c\u00f4ng ch\u1ee9ng h\u1ee3p \u0111\u1ed3ng, giao d\u1ecbch nh\u00e0 \u0111\u1ea5t \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo\u00a0gi\u00e1 tr\u1ecb h\u1ee3p \u0111\u1ed3ng, giao d\u1ecbch ho\u1eb7c\u00a0gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n, c\u1ee5 th\u1ec3:<\/p>\n

\u2013\u00a0C\u00f4ng ch\u1ee9ng h\u1ee3p \u0111\u1ed3ng chuy\u1ec3n nh\u01b0\u1ee3ng quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t: T\u00ednh tr\u00ean gi\u00e1 tr\u1ecb quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t.<\/p>\n

\u2013 C\u00f4ng ch\u1ee9ng h\u1ee3p \u0111\u1ed3ng chuy\u1ec3n nh\u01b0\u1ee3ng quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t c\u00f3 t\u00e0i s\u1ea3n g\u1eafn li\u1ec1n v\u1edbi \u0111\u1ea5t bao g\u1ed3m nh\u00e0 \u1edf, c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng tr\u00ean \u0111\u1ea5t: T\u00ednh tr\u00ean t\u1ed5ng gi\u00e1 tr\u1ecb quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t v\u00e0 gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n g\u1eafn li\u1ec1n v\u1edbi \u0111\u1ea5t, gi\u00e1 tr\u1ecb nh\u00e0 \u1edf, c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng tr\u00ean \u0111\u1ea5t.<\/p>\n

M\u1ee9c thu ph\u00ed c\u00f4ng ch\u1ee9ng h\u1ee3p \u0111\u1ed3ng:<\/strong><\/p>\n

C\u0103n c\u1ee9 \u0110i\u1ec1u 4 Th\u00f4ng t\u01b0 257\/2016\/TT-BTC, ph\u00ed c\u00f4ng ch\u1ee9ng h\u1ee3p \u0111\u1ed3ng chuy\u1ec3n nh\u01b0\u1ee3ng nh\u00e0 \u0111\u1ea5t \u0111\u01b0\u1ee3c t\u00ednh ph\u00ed c\u00f4ng ch\u1ee9ng nh\u01b0 sau:<\/p>\n\n\n\n\n\n\n\n\n\n\n\n
\n

TT<\/strong><\/p>\n<\/td>\n

\n

Gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n ho\u1eb7c gi\u00e1 tr\u1ecb h\u1ee3p \u0111\u1ed3ng, giao d\u1ecbch<\/strong><\/p>\n<\/td>\n

\n

M\u1ee9c thu<\/strong><\/p>\n<\/td>\n<\/tr>\n

\n

1<\/p>\n<\/td>\n

\n

D\u01b0\u1edbi 50 tri\u1ec7u \u0111\u1ed3ng<\/strong><\/p>\n<\/td>\n

\n

50.000 \u0111\u1ed3ng<\/p>\n<\/td>\n<\/tr>\n

\n

2<\/p>\n<\/td>\n

\n

T\u1eeb 50 \u2013 100 tri\u1ec7u \u0111\u1ed3ng<\/strong><\/p>\n<\/td>\n

\n

100.000 \u0111\u1ed3ng<\/p>\n<\/td>\n<\/tr>\n

\n

3<\/p>\n<\/td>\n

\n

T\u1eeb tr\u00ean 100 tri\u1ec7u \u0111\u1ed3ng \u0111\u1ebfn 01 t\u1ef7 \u0111\u1ed3ng<\/strong><\/p>\n<\/td>\n

\n

0.1<\/strong>% gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n ho\u1eb7c gi\u00e1 tr\u1ecb h\u1ee3p \u0111\u1ed3ng, giao d\u1ecbch.<\/p>\n<\/td>\n<\/tr>\n

\n

4<\/p>\n<\/td>\n

\n

T\u1eeb tr\u00ean 01 \u2013 03 t\u1ef7 \u0111\u1ed3ng<\/strong><\/p>\n<\/td>\n

\n

01 tri\u1ec7u \u0111\u1ed3ng<\/strong> + 0.06% c\u1ee7a ph\u1ea7n gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n ho\u1eb7c gi\u00e1 tr\u1ecb h\u1ee3p \u0111\u1ed3ng, giao d\u1ecbch v\u01b0\u1ee3t qu\u00e1 01 t\u1ef7 \u0111\u1ed3ng.<\/p>\n<\/td>\n<\/tr>\n

\n

5<\/p>\n<\/td>\n

\n

T\u1eeb tr\u00ean 03 \u2013 05 t\u1ef7 \u0111\u1ed3ng<\/strong><\/p>\n<\/td>\n

\n

2.2 tri\u1ec7u \u0111\u1ed3ng<\/strong> + 0.05% c\u1ee7a ph\u1ea7n gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n ho\u1eb7c gi\u00e1 tr\u1ecb h\u1ee3p \u0111\u1ed3ng, giao d\u1ecbch v\u01b0\u1ee3t qu\u00e1 03 t\u1ef7 \u0111\u1ed3ng.<\/p>\n<\/td>\n<\/tr>\n

\n

6<\/p>\n<\/td>\n

\n

T\u1eeb tr\u00ean 05 \u2013 10 t\u1ef7 \u0111\u1ed3ng<\/strong><\/p>\n<\/td>\n

\n

3.2 tri\u1ec7u \u0111\u1ed3ng<\/strong> + 0.04% c\u1ee7a ph\u1ea7n gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n ho\u1eb7c gi\u00e1 tr\u1ecb h\u1ee3p \u0111\u1ed3ng, giao d\u1ecbch v\u01b0\u1ee3t qu\u00e1 05 t\u1ef7 \u0111\u1ed3ng.<\/p>\n<\/td>\n<\/tr>\n

\n

7<\/p>\n<\/td>\n

\n

T\u1eeb tr\u00ean 10 \u2013 100 t\u1ef7 \u0111\u1ed3ng<\/strong><\/p>\n<\/td>\n

\n

5.2 tri\u1ec7u \u0111\u1ed3ng<\/strong> + 0.03% c\u1ee7a ph\u1ea7n gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n ho\u1eb7c gi\u00e1 tr\u1ecb h\u1ee3p \u0111\u1ed3ng, giao d\u1ecbch v\u01b0\u1ee3t qu\u00e1 10 t\u1ef7 \u0111\u1ed3ng.<\/p>\n<\/td>\n<\/tr>\n

\n

8<\/p>\n<\/td>\n

\n

Tr\u00ean 100 t\u1ef7 \u0111\u1ed3ng<\/strong><\/p>\n<\/td>\n

\n

32.2 tri\u1ec7u \u0111\u1ed3ng<\/strong> + 0.02% c\u1ee7a ph\u1ea7n gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n ho\u1eb7c gi\u00e1 tr\u1ecb h\u1ee3p \u0111\u1ed3ng, giao d\u1ecbch v\u01b0\u1ee3t qu\u00e1 100 t\u1ef7 \u0111\u1ed3ng (m\u1ee9c thu t\u1ed1i \u0111a l\u00e0 70 tri\u1ec7u \u0111\u1ed3ng\/tr\u01b0\u1eddng h\u1ee3p).<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

L\u01b0u \u00fd:<\/p>\n

\u2013\u00a0Tr\u01b0\u1eddng h\u1ee3p c\u00f4ng ch\u1ee9ng t\u1ea1i v\u0103n ph\u00f2ng c\u00f4ng ch\u1ee9ng th\u00ec m\u1ee9c thu ph\u00ed tr\u00ean \u0111\u00e3 bao g\u1ed3m thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (VAT).<\/p>\n

\u2013 Tr\u01b0\u1eddng h\u1ee3p gi\u00e1 \u0111\u1ea5t, gi\u00e1 t\u00e0i s\u1ea3n do c\u00e1c b\u00ean tho\u1ea3 thu\u1eadn th\u1ea5p h\u01a1n m\u1ee9c gi\u00e1 do c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n quy \u0111\u1ecbnh \u00e1p d\u1ee5ng t\u1ea1i th\u1eddi \u0111i\u1ec3m c\u00f4ng ch\u1ee9ng th\u00ec gi\u00e1 tr\u1ecb t\u00ednh ph\u00ed c\u00f4ng ch\u1ee9ng t\u00ednh nh\u01b0 sau:<\/p>\n

Gi\u00e1 tr\u1ecb quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n t\u00ednh ph\u00ed c\u00f4ng ch\u1ee9ng = Di\u1ec7n t\u00edch \u0111\u1ea5t, s\u1ed1 l\u01b0\u1ee3ng t\u00e0i s\u1ea3n ghi trong h\u1ee3p \u0111\u1ed3ng (x) Gi\u00e1 \u0111\u1ea5t, gi\u00e1 t\u00e0i s\u1ea3n do c\u01a1 quan nh\u00e0 n\u01b0\u1edbc quy \u0111\u1ecbnh.<\/strong><\/p>\n

2. B\u00ean mua hay b\u00ean b\u00e1n ph\u1ea3i n\u1ed9p ph\u00ed c\u00f4ng ch\u1ee9ng?<\/b><\/h3>\nKho\u1ea3n 1 \u0110i\u1ec1u 66 Lu\u1eadt C\u00f4ng ch\u1ee9ng 2014 quy \u0111\u1ecbnh:\n

\u201cNg\u01b0\u1eddi y\u00eau c\u1ea7u c\u00f4ng ch\u1ee9ng h\u1ee3p \u0111\u1ed3ng, giao d\u1ecbch, b\u1ea3n d\u1ecbch, l\u01b0u gi\u1eef di ch\u00fac, c\u1ea5p b\u1ea3n sao v\u0103n b\u1ea3n c\u00f4ng ch\u1ee9ng ph\u1ea3i n\u1ed9p ph\u00ed c\u00f4ng ch\u1ee9ng\u201d<\/em><\/p>\n

Theo \u0111\u00f3, ng\u01b0\u1eddi y\u00eau c\u1ea7u c\u00f4ng ch\u1ee9ng h\u1ee3p \u0111\u1ed3ng ph\u1ea3i n\u1ed9p ph\u00ed c\u00f4ng ch\u1ee9ng chuy\u1ec3n nh\u01b0\u1ee3ng nh\u00e0 \u0111\u1ea5t. Ng\u01b0\u1eddi y\u00eau c\u1ea7u c\u00f4ng ch\u1ee9ng l\u00e0 ng\u01b0\u1eddi vi\u1ebft phi\u1ebfu y\u00eau c\u1ea7u c\u00f4ng ch\u1ee9ng.<\/p>\n

M\u1eb7c d\u00f9 ph\u00e1p lu\u1eadt quy \u0111\u1ecbnh ng\u01b0\u1eddi y\u00eau c\u1ea7u ph\u1ea3i n\u1ed9p ph\u00ed c\u00f4ng ch\u1ee9ng nh\u01b0ng c\u00e1c b\u00ean chuy\u1ec3n nh\u01b0\u1ee3ng \u0111\u01b0\u1ee3c ph\u00e9p th\u1ecfa thu\u1eadn v\u1ec1 ng\u01b0\u1eddi n\u1ed9p.<\/p>\n

\u00bb\u00a0Lu\u1eadt c\u00f4ng ch\u1ee9ng 2014<\/a><\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"

Ai ph\u1ea3i n\u1ed9p ph\u00ed c\u00f4ng ch\u1ee9ng khi chuy\u1ec3n nh\u01b0\u1ee3ng nh\u00e0 \u0111\u1ea5t? Khi mua b\u00e1n chuy\u1ec3n nh\u01b0\u1ee3ng nh\u00e0 \u0111\u1ea5t, ngo\u00e0i thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n, l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 th\u00ec ph\u1ea3i n\u1ed9p ph\u00ed, th\u00f9 lao c\u00f4ng ch\u1ee9ng. \u0110\u1ec3 bi\u1ebft ai ph\u1ea3i n\u1ed9p ph\u00ed c\u00f4ng ch\u1ee9ng khi mua b\u00e1n nh\u00e0 \u0111\u1ea5t h\u00e3y xem quy \u0111\u1ecbnh sau. Ai […]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[32],"tags":[],"_links":{"self":[{"href":"https:\/\/luatsubaoho.com\/phapluat\/wp-json\/wp\/v2\/posts\/24052"}],"collection":[{"href":"https:\/\/luatsubaoho.com\/phapluat\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/luatsubaoho.com\/phapluat\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/luatsubaoho.com\/phapluat\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/luatsubaoho.com\/phapluat\/wp-json\/wp\/v2\/comments?post=24052"}],"version-history":[{"count":0,"href":"https:\/\/luatsubaoho.com\/phapluat\/wp-json\/wp\/v2\/posts\/24052\/revisions"}],"wp:attachment":[{"href":"https:\/\/luatsubaoho.com\/phapluat\/wp-json\/wp\/v2\/media?parent=24052"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/luatsubaoho.com\/phapluat\/wp-json\/wp\/v2\/categories?post=24052"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/luatsubaoho.com\/phapluat\/wp-json\/wp\/v2\/tags?post=24052"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}