{"id":15121,"date":"2023-09-13T14:26:30","date_gmt":"2023-09-13T07:26:30","guid":{"rendered":"http:\/\/kenh69.info\/?p=15121"},"modified":"2023-09-13T14:43:46","modified_gmt":"2023-09-13T07:43:46","slug":"15121-2","status":"publish","type":"post","link":"http:\/\/kenh69.info\/?p=15121","title":{"rendered":"N\u0103m 2023: Mu\u1ed1n sang t\u00ean S\u1ed5 \u0111\u1ecf ng\u01b0\u1eddi d\u00e2n b\u1eaft bu\u1ed9c ph\u1ea3i c\u00f3 3 lo\u1ea1i gi\u1ea5y t\u1edd, ai c\u0169ng c\u1ea7n bi\u1ebft"},"content":{"rendered":"<h2>Trong n\u0103m 2023, mu\u1ed1n th\u1ef1c hi\u1ec7n sang t\u00ean s\u1ed5 \u0111\u1ecf, ng\u01b0\u1eddi d\u00e2n c\u1ea7n c\u00f3 3 lo\u1ea1i gi\u1ea5y t\u1edd d\u01b0\u1edbi \u0111\u00e2y.<\/h2>\n<p><strong>Sang t\u00ean S\u1ed5 \u0111\u1ecf l\u00e0 g\u00ec?<\/strong><\/p>\n<p>Sang t\u00ean S\u1ed5 \u0111\u1ecf l\u00e0 c\u00e1ch g\u1ecdi c\u1ee7a ng\u01b0\u1eddi d\u00e2n \u0111\u1ec3 ch\u1ec9 th\u1ee7 t\u1ee5c \u0111\u0103ng k\u00fd bi\u1ebfn \u0111\u1ed9ng khi chuy\u1ec3n nh\u01b0\u1ee3ng, t\u1eb7ng cho, th\u1eeba k\u1ebf quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t (ch\u1ec9 c\u00f3 \u0111\u1ea5t), quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t v\u00e0 t\u00e0i s\u1ea3n kh\u00e1c g\u1eafn li\u1ec1n v\u1edbi \u0111\u1ea5t (c\u00f3 \u0111\u1ea5t v\u00e0 nh\u00e0 \u1edf ho\u1eb7c c\u00e1c t\u00e0i s\u1ea3n kh\u00e1c g\u1eafn li\u1ec1n v\u1edbi \u0111\u1ea5t).<\/p>\n<p>K\u1ebft qu\u1ea3 sang t\u00ean Gi\u1ea5y ch\u1ee9ng nh\u1eadn (S\u1ed5 \u0111\u1ecf, S\u1ed5 h\u1ed3ng) \u0111\u01b0\u1ee3c th\u1ec3 hi\u1ec7n qua m\u1ed9t trong hai tr\u01b0\u1eddng h\u1ee3p sau:<\/p>\n<p>Tr\u01b0\u1eddng h\u1ee3p 1: Ng\u01b0\u1eddi nh\u1eadn chuy\u1ec3n nh\u01b0\u1ee3ng, nh\u1eadn t\u1eb7ng cho nh\u00e0 \u0111\u1ea5t \u0111\u01b0\u1ee3c c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn m\u1edbi \u0111\u1ee9ng t\u00ean m\u00ecnh.<\/p>\n<p>Tr\u01b0\u1eddng h\u1ee3p 2: Ng\u01b0\u1eddi nh\u1eadn chuy\u1ec3n nh\u01b0\u1ee3ng, nh\u1eadn t\u1eb7ng cho nh\u00e0 \u0111\u1ea5t kh\u00f4ng \u0111\u01b0\u1ee3c c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn m\u1edbi.<\/p>\n<p>N\u1ebfu kh\u00f4ng \u0111\u01b0\u1ee3c c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn m\u1edbi, th\u00f4ng tin chuy\u1ec3n nh\u01b0\u1ee3ng, t\u1eb7ng cho nh\u00e0 \u0111\u1ea5t \u0111\u01b0\u1ee3c th\u1ec3 hi\u1ec7n t\u1ea1i trang 3, trang 4 c\u1ee7a Gi\u1ea5y ch\u1ee9ng nh\u1eadn. Khi \u0111\u00f3 ng\u01b0\u1eddi nh\u1eadn chuy\u1ec3n nh\u01b0\u1ee3ng, nh\u1eadn t\u1eb7ng cho nh\u00e0 \u0111\u1ea5t v\u1eabn c\u00f3 \u0111\u1ea7y \u0111\u1ee7 quy\u1ec1n.<\/p>\n<figure><img decoding=\"async\" loading=\"lazy\" src=\"https:\/\/media.phunutoday.vn\/files\/content\/2023\/09\/13\/24-1021.jpg\" alt=\"24\" width=\"900\" height=\"506\" data-adbro-processed=\"true\" data-height=\"506\" data-width=\"900\" \/><\/figure>\n<p><strong>Nh\u1eefng gi\u1ea5y t\u1edd c\u1ea7n c\u00f3 khi sang t\u00ean s\u1ed5 \u0111\u1ecf<\/strong><\/p>\n<p><em><strong>Th\u1ee9 nh\u1ea5t, gi\u1ea5y t\u1edd khi c\u00f4ng ch\u1ee9ng, ch\u1ee9ng th\u1ef1c<\/strong><\/em><\/p>\n<p>Theo kho\u1ea3n 3 \u0110i\u1ec1u 167 Lu\u1eadt \u0110\u1ea5t \u0111ai 2013, h\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n chuy\u1ec3n nh\u01b0\u1ee3ng nh\u00e0 \u0111\u1ea5t cho nhau \u0111\u01b0\u1ee3c ph\u00e9p l\u1ef1a ch\u1ecdn c\u00f4ng ch\u1ee9ng ho\u1eb7c ch\u1ee9ng th\u1ef1c h\u1ee3p \u0111\u1ed3ng.<\/p>\n<p><em>Gi\u1ea5y t\u1edd trong h\u1ed3 s\u01a1 y\u00eau c\u1ea7u c\u00f4ng ch\u1ee9ng<\/em><\/p>\n<p>Theo kho\u1ea3n 1 \u0110i\u1ec1u 40 v\u00e0 kho\u1ea3n 1 \u0110i\u1ec1u 41 Lu\u1eadt C\u00f4ng ch\u1ee9ng 2014, c\u00e1c b\u00ean c\u1ea7n chu\u1ea9n b\u1ecb nh\u1eefng gi\u1ea5y t\u1edd sau:<\/p>\n<figure><img decoding=\"async\" loading=\"lazy\" src=\"https:\/\/media.phunutoday.vn\/files\/content\/2023\/09\/13\/21-1019.png\" alt=\"21\" width=\"828\" height=\"618\" data-height=\"618\" data-width=\"828\" \/><\/figure>\n<p>Ngo\u00e0i c\u00e1c gi\u1ea5y t\u1edd tr\u00ean, c\u00e1c b\u00ean c\u00f3 th\u1ec3 so\u1ea1n tr\u01b0\u1edbc h\u1ee3p \u0111\u1ed3ng nh\u01b0ng tr\u00ean th\u1ef1c t\u1ebf th\u01b0\u1eddng s\u1ebd y\u00eau c\u1ea7u t\u1ed5 ch\u1ee9c c\u00f4ng ch\u1ee9ng so\u1ea1n th\u1ea3o v\u00e0 ph\u1ea3i tr\u1ea3 th\u00f9 lao.<\/p>\n<p><em>Gi\u1ea5y t\u1edd trong h\u1ed3 s\u01a1 y\u00eau c\u1ea7u ch\u1ee9ng th\u1ef1c<\/em><\/p>\n<p>T\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u 36 Ngh\u1ecb \u0111\u1ecbnh 23\/2015\/N\u0110-CP, ng\u01b0\u1eddi y\u00eau c\u1ea7u ch\u1ee9ng th\u1ef1c n\u1ed9p c\u00e1c gi\u1ea5y t\u1edd sau:<\/p>\n<p>D\u1ef1 th\u1ea3o h\u1ee3p \u0111\u1ed3ng chuy\u1ec3n nh\u01b0\u1ee3ng nh\u00e0 \u0111\u1ea5t.<\/p>\n<p>B\u1ea3n sao ch\u1ee9ng minh nh\u00e2n d\u00e2n ho\u1eb7c c\u0103n c\u01b0\u1edbc c\u00f4ng d\u00e2n ho\u1eb7c h\u1ed9 chi\u1ebfu c\u00f2n gi\u00e1 tr\u1ecb s\u1eed d\u1ee5ng (mang b\u1ea3n ch\u00ednh \u0111\u1ec3 \u0111\u1ed1i chi\u1ebfu).<\/p>\n<p>Gi\u1ea5y ch\u1ee9ng nh\u1eadn quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, Gi\u1ea5y ch\u1ee9ng nh\u1eadn quy\u1ec1n s\u1edf h\u1eefu nh\u00e0 \u1edf v\u00e0 quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t \u1edf, Gi\u1ea5y ch\u1ee9ng nh\u1eadn quy\u1ec1n s\u1edf h\u1eefu nh\u00e0 \u1edf, Gi\u1ea5y ch\u1ee9ng nh\u1eadn quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, quy\u1ec1n s\u1edf h\u1eefu nh\u00e0 \u1edf v\u00e0 t\u00e0i s\u1ea3n kh\u00e1c g\u1eafn li\u1ec1n v\u1edbi \u0111\u1ea5t (g\u1ecdi chung l\u00e0 Gi\u1ea5y ch\u1ee9ng nh\u1eadn).<\/p>\n<p><strong>Th\u1ee9 hai, gi\u1ea5y t\u1edd khi khai thu\u1ebf TNCN, l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1<\/strong><\/p>\n<p><em>Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n<\/em><\/p>\n<p>C\u0103n c\u1ee9 kho\u1ea3n 4 \u0110i\u1ec1u 21 Th\u00f4ng t\u01b0 92\/2015\/TT-BTC, h\u1ed3 s\u01a1 khai thu\u1ebf \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n bao g\u1ed3m:<\/p>\n<p>T\u1edd khai thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n theo M\u1eabu s\u1ed1 03\/B\u0110S-TNCN.<\/p>\n<p>B\u1ea3n ch\u1ee5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, gi\u1ea5y t\u1edd ch\u1ee9ng minh quy\u1ec1n s\u1edf h\u1eefu nh\u00e0 ho\u1eb7c quy\u1ec1n s\u1edf h\u1eefu c\u00e1c c\u00f4ng tr\u00ecnh tr\u00ean \u0111\u1ea5t v\u00e0 c\u00e1 nh\u00e2n k\u00fd cam k\u1ebft ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u00e0o b\u1ea3n ch\u1ee5p \u0111\u00f3.<\/p>\n<p>H\u1ee3p \u0111\u1ed3ng chuy\u1ec3n nh\u01b0\u1ee3ng nh\u00e0, \u0111\u1ea5t.<\/p>\n<p>Gi\u1ea5y t\u1edd l\u00e0m c\u0103n c\u1ee9 x\u00e1c \u0111\u1ecbnh thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf.<\/p>\n<p><em>L\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1<\/em><\/p>\n<p>\u0110i\u1ec3m a kho\u1ea3n 3 \u0110i\u1ec1u 10 Ngh\u1ecb \u0111\u1ecbnh 140\/2016\/N\u0110-CP \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung b\u1edfi \u0111i\u1ec3m b kho\u1ea3n 4 \u0110i\u1ec1u 1 Ngh\u1ecb \u0111\u1ecbnh 20\/2019\/N\u0110-CP quy \u0111\u1ecbnh h\u1ed3 s\u01a1 khai l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 g\u1ed3m c\u00e1c gi\u1ea5y t\u1edd sau:<\/p>\n<p>B\u1ea3n ch\u00ednh T\u1edd khai l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 theo M\u1eabu s\u1ed1 01.<\/p>\n<p>B\u1ea3n sao h\u1ee3p l\u1ec7 gi\u1ea5y t\u1edd ch\u1ee9ng minh nh\u00e0, \u0111\u1ea5t c\u00f3 ngu\u1ed3n g\u1ed1c h\u1ee3p ph\u00e1p theo quy \u0111\u1ecbnh (th\u01b0\u1eddng l\u00e0 Gi\u1ea5y ch\u1ee9ng nh\u1eadn).<\/p>\n<p>B\u1ea3n sao h\u1ee3p \u0111\u1ed3ng chuy\u1ec3n nh\u01b0\u1ee3ng.<\/p>\n<p>B\u1ea3n sao h\u1ee3p l\u1ec7 c\u00e1c gi\u1ea5y t\u1edd ch\u1ee9ng minh t\u00e0i s\u1ea3n (ho\u1eb7c ch\u1ee7 t\u00e0i s\u1ea3n) thu\u1ed9c di\u1ec7n mi\u1ec5n l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 (n\u1ebfu c\u00f3), tr\u1eeb tr\u01b0\u1eddng h\u1ee3p n\u1ed9p b\u1ea3n ch\u00ednh.<\/p>\n<p>\u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n, l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 th\u00ec v\u1eabn ph\u1ea3i k\u00ea khai thu\u1ebf, l\u1ec7 ph\u00ed.<\/p>\n<p><strong>Th\u1ee9 ba, gi\u1ea5y t\u1edd khi \u0111\u0103ng k\u00fd bi\u1ebfn \u0111\u1ed9ng<\/strong><\/p>\n<p>Theo kho\u1ea3n 2 \u0110i\u1ec1u 9 Th\u00f4ng t\u01b0 24\/2014\/TT-BTNMT \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung b\u1edfi kho\u1ea3n 2 \u0110i\u1ec1u 7 Th\u00f4ng t\u01b0 33\/2017\/TT-BTNMT, khi \u0111\u0103ng k\u00fd bi\u1ebfn \u0111\u1ed9ng \u0111\u1ea5t \u0111ai ph\u1ea3i n\u1ed9p nh\u1eefng gi\u1ea5y t\u1edd sau:<\/p>\n<p>\u0110\u01a1n \u0111\u0103ng k\u00fd bi\u1ebfn \u0111\u1ed9ng theo M\u1eabu s\u1ed1 09\/\u0110K<\/p>\n<p>H\u1ee3p \u0111\u1ed3ng chuy\u1ec3n nh\u01b0\u1ee3ng quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t c\u00f3 c\u00f4ng ch\u1ee9ng ho\u1eb7c ch\u1ee9ng th\u1ef1c.<\/p>\n<p>B\u1ea3n g\u1ed1c Gi\u1ea5y ch\u1ee9ng nh\u1eadn.<\/p>\n<p>N\u1ebfu khai thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n, l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 c\u00f9ng v\u1edbi th\u1eddi \u0111i\u1ec3m th\u1ef1c hi\u1ec7n \u0111\u0103ng k\u00fd bi\u1ebfn \u0111\u1ed9ng th\u00ec c\u00f3 th\u1ec3 n\u1ed9p h\u1ed3 s\u01a1 c\u00f9ng nhau.<\/p>\n<p>C\u00e1c b\u00ean ph\u1ea3i \u0111\u0103ng k\u00fd sang t\u00ean trong th\u1eddi h\u1ea1n 30 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y h\u1ee3p \u0111\u1ed3ng c\u00f3 hi\u1ec7u l\u1ef1c.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Trong n\u0103m 2023, mu\u1ed1n th\u1ef1c hi\u1ec7n sang t\u00ean s\u1ed5 \u0111\u1ecf, ng\u01b0\u1eddi d\u00e2n c\u1ea7n c\u00f3 3 lo\u1ea1i gi\u1ea5y t\u1edd d\u01b0\u1edbi \u0111\u00e2y. Sang t\u00ean S\u1ed5 \u0111\u1ecf l\u00e0 g\u00ec? Sang t\u00ean S\u1ed5 \u0111\u1ecf l\u00e0 c\u00e1ch g\u1ecdi c\u1ee7a ng\u01b0\u1eddi d\u00e2n \u0111\u1ec3 ch\u1ec9 th\u1ee7 t\u1ee5c \u0111\u0103ng k\u00fd bi\u1ebfn \u0111\u1ed9ng khi chuy\u1ec3n nh\u01b0\u1ee3ng, t\u1eb7ng cho, th\u1eeba k\u1ebf quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":15122,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":[],"categories":[3],"tags":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v17.0 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/kenh69.info\/?p=15121\" \/>\n<meta property=\"og:locale\" content=\"vi_VN\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"N\u0103m 2023: Mu\u1ed1n sang t\u00ean S\u1ed5 \u0111\u1ecf ng\u01b0\u1eddi d\u00e2n b\u1eaft bu\u1ed9c ph\u1ea3i c\u00f3 3 lo\u1ea1i gi\u1ea5y t\u1edd, ai c\u0169ng c\u1ea7n bi\u1ebft\" \/>\n<meta property=\"og:description\" content=\"Trong n\u0103m 2023, mu\u1ed1n th\u1ef1c hi\u1ec7n sang t\u00ean s\u1ed5 \u0111\u1ecf, ng\u01b0\u1eddi d\u00e2n c\u1ea7n c\u00f3 3 lo\u1ea1i gi\u1ea5y t\u1edd d\u01b0\u1edbi \u0111\u00e2y. 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