![\"truong-hop-mien-thue-phi-khi-sang-ten-so-do-1\"](\"https:\/\/media.phunutoday.vn\/files\/content\/2023\/09\/05\/truong-hop-mien-thue-phi-khi-sang-ten-so-do-1-1322.jpg\")
<\/figure>\nC\u0103n c\u1ee9 quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 188 Lu\u1eadt \u0110\u1ea5t \u0111ai 2013, \u0111\u1ec3 th\u1ef1c hi\u1ec7n sang t\u00ean S\u1ed5 \u0111\u1ecf, c\u1ea7n th\u1ecfa m\u00e3n 04 \u0111i\u1ec1u ki\u1ec7n sau:<\/p>\n
– C\u00f3 S\u1ed5 \u0111\u1ecf, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 3 \u0110i\u1ec1u 186 Lu\u1eadt \u0110\u1ea5t \u0111ai 2013 v\u00e0 tr\u01b0\u1eddng h\u1ee3p nh\u1eadn th\u1eeba k\u1ebf quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u 168 Lu\u1eadt \u0110\u1ea5t \u0111ai 2013.<\/p>\n
– \u0110\u1ea5t kh\u00f4ng c\u00f3 tranh ch\u1ea5p;<\/p>\n
– Quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t kh\u00f4ng b\u1ecb k\u00ea bi\u00ean \u0111\u1ec3 b\u1ea3o \u0111\u1ea3m thi h\u00e0nh \u00e1n;<\/p>\n
– Trong th\u1eddi h\u1ea1n s\u1eed d\u1ee5ng \u0111\u1ea5t.<\/p>\n
Nh\u1eefng thu\u1ebf, ph\u00ed c\u1ea7n n\u1ed9p khi sang t\u00ean s\u1ed5 \u0111\u1ecf<\/strong><\/p>\n C\u0103n c\u1ee9 theo c\u00e1c quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 10\/2022\/N\u0110-CP, Th\u00f4ng t\u01b0 85\/2019\/TT-BTC, Lu\u1eadt Ph\u00ed v\u00e0 l\u1ec7 ph\u00ed 2015, Th\u00f4ng t\u01b0 257\/2016\/TT-BTC, Th\u00f4ng t\u01b0 111\/2013\/TT-BTC, khi th\u1ef1c hi\u1ec7n sang t\u00ean Gi\u1ea5y ch\u1ee9ng nh\u1eadn quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t (th\u01b0\u1eddng \u0111\u01b0\u1ee3c ng\u01b0\u1eddi d\u00e2n g\u1ecdi l\u00e0 s\u1ed5 \u0111\u1ecf), c\u00f3 c\u00e1c kho\u1ea3n ph\u00ed, l\u1ec7 ph\u00ed ph\u1ea3i n\u1ed9p nh\u01b0 sau:<\/p>\n + L\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1<\/p>\n M\u1ee9c thu l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 \u0111\u1ed1i v\u1edbi nh\u00e0, \u0111\u1ea5t hi\u1ec7n nay l\u00e0 0,5%.<\/p>\n + Ph\u00ed th\u1ea9m \u0111\u1ecbnh h\u1ed3 s\u01a1<\/p>\n – Ph\u00ed th\u1ea9m \u0111\u1ecbnh h\u1ed3 s\u01a1 c\u1ea5p S\u1ed5 \u0111\u1ecf l\u00e0 kho\u1ea3n thu \u0111\u1ed1i v\u1edbi c\u00f4ng vi\u1ec7c th\u1ea9m \u0111\u1ecbnh h\u1ed3 s\u01a1, c\u00e1c \u0111i\u1ec1u ki\u1ec7n c\u1ea7n v\u00e0 \u0111\u1ee7 \u0111\u1ea3m b\u1ea3o vi\u1ec7c th\u1ef1c hi\u1ec7n c\u1ea5p S\u1ed5 \u0111\u1ecf. Bao g\u1ed3m: C\u1ea5p l\u1ea7n \u0111\u1ea7u; c\u1ea5p m\u1edbi; c\u1ea5p \u0111\u1ed5i; c\u1ea5p l\u1ea1i.<\/p>\n – C\u0103n c\u1ee9 quy m\u00f4 di\u1ec7n t\u00edch c\u1ee7a th\u1eeda \u0111\u1ea5t, t\u00ednh ch\u1ea5t ph\u1ee9c t\u1ea1p c\u1ee7a t\u1eebng lo\u1ea1i h\u1ed3 s\u01a1, m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng \u0111\u1ea5t v\u00e0 \u0111i\u1ec1u ki\u1ec7n c\u1ee5 th\u1ec3 c\u1ee7a \u0111\u1ecba ph\u01b0\u01a1ng \u0111\u1ec3 quy \u0111\u1ecbnh m\u1ee9c thu ph\u00ed cho t\u1eebng tr\u01b0\u1eddng h\u1ee3p.<\/p>\n + L\u00ea\u0323 phi\u0301 c\u00e2\u0301p s\u00f4\u0309 \u0111o\u0309<\/p>\n – L\u1ec7 ph\u00ed c\u1ea5p S\u1ed5 \u0111\u1ecf l\u00e0 kho\u1ea3n thu m\u00e0 t\u1ed5 ch\u1ee9c, h\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n ph\u1ea3i n\u1ed9p khi \u0111\u01b0\u1ee3c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n c\u1ea5p s\u1ed5 \u0111\u1ecf.<\/p>\n – L\u1ec7 ph\u00ed c\u1ea5p s\u1ed5 \u0111\u1ecf g\u1ed3m: C\u1ea5p gi\u1ea5y ch\u1ee9ng nh\u1eadn; ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd bi\u1ebfn \u0111\u1ed9ng v\u1ec1 \u0111\u1ea5t \u0111ai; tr\u00edch l\u1ee5c b\u1ea3n \u0111\u1ed3 \u0111\u1ecba ch\u00ednh; v\u0103n b\u1ea3n; s\u1ed1 li\u1ec7u h\u1ed3 s\u01a1 \u0111\u1ecba ch\u00ednh.<\/p>\n – L\u1ec7 ph\u00ed c\u1ea5p s\u1ed5 \u0111\u1ecf hi\u1ec7n nay do H\u0110ND c\u1ea5p t\u1ec9nh quy\u1ebft \u0111\u1ecbnh. Do \u0111\u00f3, m\u1ee9c thu c\u1ee7a t\u1eebng t\u1ec9nh, th\u00e0nh ph\u1ed1 l\u00e0 kh\u00e1c nhau.<\/p>\n + Ph\u00ed c\u00f4ng ch\u1ee9ng, ch\u1ee9ng th\u1ef1c<\/p>\n M\u1ee9c thu ph\u00ed c\u00f4ng ch\u1ee9ng h\u1ee3p \u0111\u1ed3ng \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh d\u1ef1a v\u00e0o gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n ho\u1eb7c gi\u00e1 tr\u1ecb h\u1ee3p \u0111\u1ed3ng, giao d\u1ecbch.<\/p>\n + Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n<\/p>\n – Thu\u1ebf su\u1ea5t \u0111\u1ed1i v\u1edbi mua b\u00e1n \u0111\u1ea5t l\u00e0 2% tr\u00ean gi\u00e1 mua, b\u00e1n ho\u1eb7c gi\u00e1 cho thu\u00ea l\u1ea1i.<\/p>\n – C\u00e1ch t\u00ednh thu\u1ebf: Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n ph\u1ea3i n\u1ed9p = Gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng x Thu\u1ebf su\u1ea5t 2%<\/p>\n Tr\u01b0\u1eddng h\u1ee3p mua b\u00e1n \u0111\u1ea5t l\u00e0 \u0111\u1ed3ng s\u1edf h\u1eefu th\u00ec ngh\u0129a v\u1ee5 thu\u1ebf \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh ri\u00eang cho t\u1eebng ng\u01b0\u1eddi n\u1ed9p thu\u1ebf theo t\u1ef7 l\u1ec7 s\u1edf h\u1eefu b\u1ea5t \u0111\u1ed9ng s\u1ea3n.<\/p>\n Nh\u1eefng tr\u01b0\u1eddng h\u01a1\u0323p \u0111\u01b0\u01a1\u0323c mi\u1ec5n thu\u1ebf, ph\u00ed khi sang t\u00ean s\u1ed5 \u0111\u1ecf<\/strong><\/p>\n + Tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c mi\u1ec5n l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1<\/p>\n C\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c mi\u1ec5n l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 khi sang t\u00ean s\u1ed5 \u0111\u1ecf trong tr\u01b0\u1eddng h\u1ee3p th\u1eeba k\u1ebf, t\u1eb7ng cho nh\u00e0 \u0111\u1ea5t \u0111\u01b0\u01a1\u0323c quy \u0111i\u0323nh ta\u0323i kho\u1ea3n 10 \u0110i\u1ec1u 10 Ngh\u1ecb \u0111\u1ecbnh 10\/2022\/N\u0110-CP. Theo \u0111\u00f3, c\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c mi\u1ec5n l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 khi sang t\u00ean s\u1ed5 \u0111\u1ecf trong tr\u01b0\u1eddng h\u1ee3p th\u1eeba k\u1ebf, t\u1eb7ng cho nh\u00e0 \u0111\u1ea5t gi\u1eefa nh\u1eefng \u0111\u1ed1i t\u01b0\u1ee3ng sau: V\u1ee3 v\u1edbi ch\u1ed3ng; Cha \u0111\u1ebb, m\u1eb9 \u0111\u1ebb v\u1edbi con \u0111\u1ebb; Cha nu\u00f4i, m\u1eb9 nu\u00f4i v\u1edbi con nu\u00f4i; Cha ch\u1ed3ng, m\u1eb9 ch\u1ed3ng v\u1edbi con d\u00e2u; Cha v\u1ee3, m\u1eb9 v\u1ee3 v\u1edbi con r\u1ec3; \u00d4ng n\u1ed9i, b\u00e0 n\u1ed9i v\u1edbi ch\u00e1u n\u1ed9i; \u00d4ng ngo\u1ea1i, b\u00e0 ngo\u1ea1i v\u1edbi ch\u00e1u ngo\u1ea1i; Anh, ch\u1ecb, em ru\u1ed9t v\u1edbi nhau.<\/p>\n + Tr\u01b0\u1eddng h\u1ee3p mi\u1ec5n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n (TNCN).<\/p>\n C\u0103n c\u1ee9 quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u 3 Th\u00f4ng t\u01b0 111\/2013\/TT-BTC, c\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf TNCN bao g\u1ed3m:<\/p>\n – Sang t\u00ean gi\u1eefa v\u1ee3 v\u1edbi ch\u1ed3ng; cha \u0111\u1ebb, m\u1eb9 \u0111\u1ebb v\u1edbi con \u0111\u1ebb; cha nu\u00f4i, m\u1eb9 nu\u00f4i v\u1edbi con nu\u00f4i; cha ch\u1ed3ng, m\u1eb9 ch\u1ed3ng v\u1edbi con d\u00e2u; b\u1ed1 v\u1ee3, m\u1eb9 v\u1ee3 v\u1edbi con r\u1ec3; \u00f4ng n\u1ed9i, b\u00e0 n\u1ed9i v\u1edbi ch\u00e1u n\u1ed9i; \u00f4ng ngo\u1ea1i, b\u00e0 ngo\u1ea1i v\u1edbi ch\u00e1u ngo\u1ea1i; anh ch\u1ecb em ru\u1ed9t v\u1edbi nhau.<\/p>\n – \u0110\u1ea5t do v\u1ee3 ho\u1eb7c ch\u1ed3ng t\u1ea1o l\u1eadp trong th\u1eddi k\u1ef3 h\u00f4n nh\u00e2n \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 t\u00e0i s\u1ea3n chung c\u1ee7a v\u1ee3 ch\u1ed3ng, khi ly h\u00f4n \u0111\u01b0\u1ee3c ph\u00e2n chia theo th\u1ecfa thu\u1eadn ho\u1eb7c do t\u00f2a \u00e1n ph\u00e1n quy\u1ebft th\u00ec vi\u1ec7c ph\u00e2n chia t\u00e0i s\u1ea3n n\u00e0y thu\u1ed9c di\u1ec7n \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf.<\/p>\n – Thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng m\u00e0 ng\u01b0\u1eddi sang t\u00ean ch\u1ec9 c\u00f3 duy nh\u1ea5t m\u1ed9t nh\u00e0 \u1edf, quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t \u1edf t\u1ea1i Vi\u1ec7t Nam.<\/p>\n – Nh\u1eadn th\u1eeba k\u1ebf, qu\u00e0 t\u1eb7ng gi\u1eefa: v\u1ee3 v\u1edbi ch\u1ed3ng; cha \u0111\u1ebb, m\u1eb9 \u0111\u1ebb v\u1edbi con \u0111\u1ebb; cha nu\u00f4i, m\u1eb9 nu\u00f4i v\u1edbi con nu\u00f4i; cha ch\u1ed3ng, m\u1eb9 ch\u1ed3ng v\u1edbi con d\u00e2u; cha v\u1ee3, m\u1eb9 v\u1ee3 v\u1edbi con r\u1ec3; \u00f4ng n\u1ed9i, b\u00e0 n\u1ed9i v\u1edbi ch\u00e1u n\u1ed9i, \u00f4ng ngo\u1ea1i, b\u00e0 ngo\u1ea1i v\u1edbi ch\u00e1u ngo\u1ea1i; anh ch\u1ecb em ru\u1ed9t v\u1edbi nhau.<\/p>\n + Tr\u01b0\u1eddng h\u1ee3p mi\u1ec5n, gi\u1ea3m l\u1ec7 ph\u00ed th\u1ea9m \u0111\u1ecbnh, ph\u00ed c\u1ea5p s\u1ed5 \u0111\u1ecf<\/p>\n Theo kho\u1ea3n 1 \u0110i\u1ec1u 6 Th\u00f4ng t\u01b0 85\/2019\/TT-BTC, c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng thu\u1ed9c di\u1ec7n mi\u1ec5n, gi\u1ea3m ph\u00ed, l\u1ec7 ph\u00ed bao g\u1ed3m h\u1ed9 ngh\u00e8o, ng\u01b0\u1eddi cao tu\u1ed5i, ng\u01b0\u1eddi khuy\u1ebft t\u1eadt, ng\u01b0\u1eddi c\u00f3 c\u00f4ng v\u1edbi c\u00e1ch m\u1ea1ng, \u0111\u1ed3ng b\u00e0o d\u00e2n t\u1ed9c thi\u1ec3u s\u1ed1 \u1edf c\u00e1c x\u00e3 c\u00f3 \u0111i\u1ec1u ki\u1ec7n kinh t\u1ebf – x\u00e3 h\u1ed9i \u0111\u1eb7c bi\u1ec7t kh\u00f3 kh\u0103n v\u00e0 m\u1ed9t s\u1ed1 \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u1eb7c bi\u1ec7t theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt. H\u1ed9i \u0111\u1ed3ng nh\u00e2n d\u00e2n c\u1ea5p t\u1ec9nh quy\u1ebft \u0111\u1ecbnh c\u1ee5 th\u1ec3 \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c mi\u1ec5n, gi\u1ea3m; m\u1ee9c gi\u1ea3m \u0111\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n ph\u00ed, l\u1ec7 ph\u00ed.<\/p>\n","protected":false},"excerpt":{"rendered":" Khi giao d\u1ecbch, sang t\u00ean chuy\u1ec3n nh\u01b0\u1ee3ng quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, c\u00f3 nhi\u1ec1u lo\u1ea1i thu\u1ebf, ph\u00ed \u0111i k\u00e8m. Tuy nhi\u00ean, v\u1eabn c\u00f3 tr\u01b0\u1eddng h\u01a1\u0323p \u0111\u01b0\u01a1\u0323c mi\u1ec5n thu\u1ebf, ph\u00ed ngay d\u01b0\u1edbi \u0111\u00e2y. Khi giao d\u1ecbch, sang t\u00ean chuy\u1ec3n nh\u01b0\u1ee3ng quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, c\u00f3 nhi\u1ec1u lo\u1ea1i thu\u1ebf, ph\u00ed \u0111i k\u00e8m. Tuy nhi\u00ean, c\u00f3 nhi\u1ec1u tr\u01b0\u1eddng h\u01a1\u0323p […]<\/p>\n","protected":false},"author":1,"featured_media":14938,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":[],"categories":[3],"tags":[],"yoast_head":"\n\n\n\n\n\n\n\n\n\n\n\n\t\n\t\n\n\n\t\n\t\n\t\n![\"truong-hop-mien-thue-phi-khi-sang-ten-so-do-2\"](\"https:\/\/media.phunutoday.vn\/files\/content\/2023\/09\/05\/truong-hop-mien-thue-phi-khi-sang-ten-so-do-2-1323.jpg\")
<\/figure>\n![\"truong-hop-mien-thue-phi-khi-sang-ten-so-do-3\"](\"https:\/\/media.phunutoday.vn\/files\/content\/2023\/09\/05\/truong-hop-mien-thue-phi-khi-sang-ten-so-do-3-1323.jpg\")
<\/figure>\n