{"id":52,"date":"2015-03-02T13:06:02","date_gmt":"2015-03-02T13:06:02","guid":{"rendered":"https:\/\/luatsubaoho.com\/?p=52"},"modified":"2015-03-02T13:20:38","modified_gmt":"2015-03-02T13:20:38","slug":"thue-thu-nhap-ca-nhan-tu-chuyen-nhuong-bat-dong-san-la-2","status":"publish","type":"post","link":"https:\/\/luatsubaoho.com\/phapluat\/thue-thu-nhap-ca-nhan-tu-chuyen-nhuong-bat-dong-san-la-2\/","title":{"rendered":"Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n l\u00e0 2%"},"content":{"rendered":"\n

Thu\"thue-thu-nhap-ca-nhan-tu-chuyen-nhuong-bat-dong-san<\/a>\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n l\u00e0 2% tr\u00ean gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng<\/p>\n

Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 12\/2015\/N\u0110-CP quy \u0111\u1ecbnh chi ti\u1ebft thi h\u00e0nh Lu\u1eadt s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a c\u00e1c Lu\u1eadt v\u1ec1 thu\u1ebf v\u00e0 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a c\u00e1c Ngh\u1ecb \u0111\u1ecbnh v\u1ec1 thu\u1ebf \u0111\u00e3 \u0111\u01b0\u1ee3c ch\u00ednh ph\u1ee7 ban h\u00e0nh.<\/p>\n

Ngh\u1ecb \u0111\u1ecbnh n\u00e0y c\u00f3 m\u1ed9t s\u1ed1 n\u1ed9i dung quan tr\u1ecdng v\u1ec1 v\u1ea5n \u0111\u1ec1 thu\u1ebf, \u0111\u1eb7c bi\u1ec7t l\u00e0 m\u1ee9c thu\u1ebf su\u1ea5t thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u0111\u1ed1i v\u1edbi chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n, ch\u1ee9ng kho\u00e1n v\u00e0 thu\u1ebf su\u1ea5t \u0111\u1ed1i v\u1edbi thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p.<\/p>\n

    \n
  1. Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n.<\/strong><\/li>\n<\/ol>\n

    Theo n\u1ed9i dung Ngh\u1ecb \u0111\u1ecbnh, t\u1eeb ng\u00e0y 1-1-2015, thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n (TNCN) t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n v\u00e0 ch\u1ee9ng kho\u00e1n ch\u1ec9 \u00e1p d\u1ee5ng m\u1ed9t c\u00e1ch t\u00ednh duy nh\u1ea5t l\u00e0 2% tr\u00ean gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng \u0111\u1ed1i v\u1edbi b\u1ea5t \u0111\u1ed9ng s\u1ea3n v\u00e0 0,1% tr\u00ean gi\u00e1 b\u00e1n t\u1eebng l\u1ea7n \u0111\u1ed1i v\u1edbi ch\u1ee9ng kho\u00e1n<\/strong>.<\/p>\n

    B\u00ean c\u1ea1nh \u0111\u00f3, t\u1eeb n\u0103m 2015, c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng sau s\u1ebd \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf TNCN, \u0111\u00f3 l\u00e0: c\u00e1c kho\u1ea3n l\u1ee3i \u00edch v\u1ec1 nh\u00e0 \u1edf, \u0111i\u1ec7n, n\u01b0\u1edbc v\u00e0 c\u00e1c d\u1ecbch v\u1ee5 k\u00e8m theo (n\u1ebfu c\u00f3) \u0111\u1ed1i v\u1edbi nh\u00e0 \u1edf do ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng x\u00e2y d\u1ef1ng \u0111\u1ec3 cung c\u1ea5p cho ng\u01b0\u1eddi lao \u0111\u1ed9ng l\u00e0m vi\u1ec7c t\u1ea1i khu c\u00f4ng nghi\u1ec7p ho\u1eb7c nh\u00e0 \u1edf do ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng x\u00e2y d\u1ef1ng t\u1ea1i khu kinh t\u1ebf, \u0111\u1ecba b\u00e0n c\u00f3 \u0111i\u1ec1u ki\u1ec7n kinh t\u1ebf x\u00e3 h\u1ed9i kh\u00f3 kh\u0103n ho\u1eb7c \u0111\u1ecba b\u00e0n c\u00f3 \u0111i\u1ec1u ki\u1ec7n kinh t\u1ebf x\u00e3 h\u1ed9i \u0111\u1eb7c bi\u1ec7t kh\u00f3 kh\u0103n cung c\u1ea5p cho ng\u01b0\u1eddi lao \u0111\u1ed9ng<\/p>\n

      \n
    1. Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p.<\/strong><\/li>\n<\/ol>\n

      Ngh\u1ecb \u0111\u1ecbnh c\u0169ng quy \u0111\u1ecbnh d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 \u0111ang \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t \u01b0u \u0111\u00e3i 20% t\u00ednh \u0111\u1ebfn h\u1ebft k\u1ef3 t\u00ednh thu\u1ebf TNDN n\u0103m 2015, s\u1ebd \u0111\u01b0\u1ee3c \u00e1p thu\u1ebf su\u1ea5t 17% t\u1eeb n\u0103m 2016.<\/p>\n

        \n
      1. V\u1ea5n \u0111\u1ec1 x\u1eed l\u00fd ch\u1eadm n\u1ed9p thu\u1ebf.<\/strong><\/li>\n<\/ol>\n

        Ngh\u1ecb \u0111\u1ecbnh quy \u0111\u1ecbnh v\u1ec1 vi\u1ec7c x\u1eed l\u00fd ch\u1eadm n\u1ed9p thu\u1ebf nh\u01b0 sau:<\/p>\n

        Ng\u01b0\u1eddi ch\u1eadm n\u1ed9p ti\u1ec1n thu\u1ebf so v\u1edbi th\u1eddi h\u1ea1n quy \u0111\u1ecbnh, th\u1eddi h\u1ea1n gia h\u1ea1n n\u1ed9p thu\u1ebf, th\u1eddi h\u1ea1n ghi trong th\u00f4ng b\u00e1o c\u1ee7a c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf, th\u1eddi h\u1ea1n trong quy\u1ebft \u0111\u1ecbnh x\u1eed l\u00fd c\u1ee7a c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf th\u00ec ph\u1ea3i n\u1ed9p \u0111\u1ee7 ti\u1ec1n thu\u1ebf v\u00e0 ti\u1ec1n ch\u1eadm n\u1ed9p theo m\u1ee9c 0,05%\/ng\u00e0y t\u00ednh tr\u00ean s\u1ed1 ti\u1ec1n ch\u1eadm n\u1ed9p.<\/p>\n

        Ngh\u1ecb \u0111\u1ecbnh c\u0169ng quy \u0111\u1ecbnh r\u00f5 s\u1ed1 thu\u1ebf thi\u1ebfu ph\u00e1t hi\u1ec7n qua thanh tra, ki\u1ec3m tra ho\u1eb7c do ng\u01b0\u1eddi n\u1ed9p thu\u1ebf t\u1ef1 ph\u00e1t hi\u1ec7n t\u1eeb ng\u00e0y 1-1-2015 ti\u1ec1n ch\u1eadm n\u1ed9p \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng theo m\u1ee9c 0,05%\/ng\u00e0y t\u00ednh tr\u00ean s\u1ed1 ti\u1ec1n thu\u1ebf ch\u1eadm n\u1ed9p.<\/strong><\/p>\n

        Ngh\u1ecb \u0111\u1ecbnh 12 c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh k\u1ec3 t\u1eeb ng\u00e0y 1-1-2015.<\/p>\n

        >> T\u01b0 v\u1ea5n lu\u1eadt b\u1ea5t \u0111\u1ed9ng s\u1ea3n<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"

        Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n l\u00e0 2% tr\u00ean gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 12\/2015\/N\u0110-CP quy \u0111\u1ecbnh chi ti\u1ebft thi h\u00e0nh Lu\u1eadt s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a c\u00e1c Lu\u1eadt v\u1ec1 thu\u1ebf v\u00e0 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a c\u00e1c Ngh\u1ecb \u0111\u1ecbnh v\u1ec1 thu\u1ebf \u0111\u00e3 \u0111\u01b0\u1ee3c […]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[19],"tags":[],"_links":{"self":[{"href":"https:\/\/luatsubaoho.com\/phapluat\/wp-json\/wp\/v2\/posts\/52"}],"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=52"}],"version-history":[{"count":0,"href":"https:\/\/luatsubaoho.com\/phapluat\/wp-json\/wp\/v2\/posts\/52\/revisions"}],"wp:attachment":[{"href":"https:\/\/luatsubaoho.com\/phapluat\/wp-json\/wp\/v2\/media?parent=52"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/luatsubaoho.com\/phapluat\/wp-json\/wp\/v2\/categories?post=52"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/luatsubaoho.com\/phapluat\/wp-json\/wp\/v2\/tags?post=52"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}