{"id":99385,"date":"2022-05-26T15:49:35","date_gmt":"2022-05-26T08:49:35","guid":{"rendered":"http:\/\/mogi.vn\/news\/?p=99385"},"modified":"2025-05-30T15:00:48","modified_gmt":"2025-05-30T08:00:48","slug":"thue-thu-nhap-ca-nhan-khi-ban-nha","status":"publish","type":"post","link":"https:\/\/mogi.vn\/news\/thue-thu-nhap-ca-nhan-khi-ban-nha-99385\/","title":{"rendered":"Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n khi b\u00e1n nh\u00e0 &#8211; H\u01b0\u1edbng d\u1eabn t\u00ednh thu\u1ebf TNCN chi ti\u1ebft"},"content":{"rendered":"\n<p><em>Khi ti\u1ebfn h\u00e0nh mua b\u00e1n nh\u00e0, ng\u01b0\u1eddi b\u00e1n ph\u1ea3i c\u00f3 ngh\u0129a v\u1ee5 \u0111\u00f3ng thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n d\u1ef1a tr\u00ean kho\u1ea3n thu nh\u1eadp m\u00e0 m\u00ecnh nh\u1eadn \u0111\u01b0\u1ee3c. M\u1eb7c d\u00f9 v\u1eady, trong nhi\u1ec1u tr\u01b0\u1eddng h\u1ee3p, ph\u00e1p lu\u1eadt c\u00f3 quy \u0111\u1ecbnh nhi\u1ec1u tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c mi\u1ec5n kho\u1ea3n thu\u1ebf n\u00e0y. V\u1eady khi n\u00e0o th\u00ec \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n khi b\u00e1n nh\u00e0? Th\u1ee7 t\u1ee5c ti\u1ebfn h\u00e0nh ra sao? C\u00f9ng Mogi t\u00ecm hi\u1ec3u qua b\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y \u0111\u1ec3 hi\u1ec3u r\u00f5 h\u01a1n v\u1ea5n \u0111\u1ec1 \u0111\u00f3ng <strong>thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n khi b\u00e1n nh\u00e0<\/strong>.<\/em><\/p>\n\n\n\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_63 counter-hierarchy ez-toc-counter ez-toc-light-blue ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title \" >N\u1ed9i dung b&agrave;i vi\u1ebft<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/mogi.vn\/news\/thue-thu-nhap-ca-nhan-khi-ban-nha-99385\/#Thue_thu_nhap_ca_nhan_la_gi\" title=\"Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n l\u00e0 g\u00ec?\">Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n l\u00e0 g\u00ec?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/mogi.vn\/news\/thue-thu-nhap-ca-nhan-khi-ban-nha-99385\/#Thue_la_gi\" title=\"Thu\u1ebf l\u00e0 g\u00ec?\">Thu\u1ebf l\u00e0 g\u00ec?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/mogi.vn\/news\/thue-thu-nhap-ca-nhan-khi-ban-nha-99385\/#Thue_thu_nhap_ca_nhan_la_gi-2\" title=\"Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n l\u00e0 g\u00ec?\">Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n l\u00e0 g\u00ec?<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/mogi.vn\/news\/thue-thu-nhap-ca-nhan-khi-ban-nha-99385\/#Huong_dan_tinh_thue_thu_nhap_ca_nhan_khi_ban_nha\" title=\"H\u01b0\u1edbng d\u1eabn t\u00ednh thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n khi b\u00e1n nh\u00e0\">H\u01b0\u1edbng d\u1eabn t\u00ednh thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n khi b\u00e1n nh\u00e0<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/mogi.vn\/news\/thue-thu-nhap-ca-nhan-khi-ban-nha-99385\/#Cong_thuc_chung_tinh_thue_thu_nhap_ca_nhan_khi_ban_nha\" title=\"C\u00f4ng th\u1ee9c chung t\u00ednh thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n khi b\u00e1n nh\u00e0\">C\u00f4ng th\u1ee9c chung t\u00ednh thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n khi b\u00e1n nh\u00e0<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/mogi.vn\/news\/thue-thu-nhap-ca-nhan-khi-ban-nha-99385\/#Truong_hop_gia_chu_la_ca_nhan_cu_tru\" title=\"Tr\u01b0\u1eddng h\u1ee3p gia ch\u1ee7 l\u00e0 c\u00e1 nh\u00e2n c\u01b0 tr\u00fa\">Tr\u01b0\u1eddng h\u1ee3p gia ch\u1ee7 l\u00e0 c\u00e1 nh\u00e2n c\u01b0 tr\u00fa<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/mogi.vn\/news\/thue-thu-nhap-ca-nhan-khi-ban-nha-99385\/#Truong_hop_gia_chu_la_ca_nhan_khong_cu_tru\" title=\"Tr\u01b0\u1eddng h\u1ee3p gia ch\u1ee7 l\u00e0 c\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa\">Tr\u01b0\u1eddng h\u1ee3p gia ch\u1ee7 l\u00e0 c\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/mogi.vn\/news\/thue-thu-nhap-ca-nhan-khi-ban-nha-99385\/#Truong_hop_duoc_mien_thue_thu_nhap_ca_nhan_khi_ban_nha\" title=\"Tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n khi b\u00e1n nh\u00e0\">Tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n khi b\u00e1n nh\u00e0<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/mogi.vn\/news\/thue-thu-nhap-ca-nhan-khi-ban-nha-99385\/#Huong_dan_khai_thue_thu_nhap_ca_nhan_khi_mua_ban_nha_dat\" title=\"H\u01b0\u1edbng d\u1eabn khai thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n khi mua b\u00e1n nh\u00e0 \u0111\u1ea5t\">H\u01b0\u1edbng d\u1eabn khai thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n khi mua b\u00e1n nh\u00e0 \u0111\u1ea5t<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/mogi.vn\/news\/thue-thu-nhap-ca-nhan-khi-ban-nha-99385\/#Mau_don_xin_mien_thue_TNCN_khi_ban_nha\" title=\"M\u1eabu \u0111\u01a1n xin mi\u1ec5n thu\u1ebf TNCN khi b\u00e1n nh\u00e0\">M\u1eabu \u0111\u01a1n xin mi\u1ec5n thu\u1ebf TNCN khi b\u00e1n nh\u00e0<\/a><\/li><\/ul><\/nav><\/div>\n<h2 class=\"wp-block-heading\" id=\"thue-thu-nhap-ca-nhan\"><span class=\"ez-toc-section\" id=\"Thue_thu_nhap_ca_nhan_la_gi\"><\/span>Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n l\u00e0 g\u00ec?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Thue_la_gi\"><\/span>Thu\u1ebf l\u00e0 g\u00ec?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>Tr\u01b0\u1edbc h\u1ebft, ta c\u1ea7n t\u00ecm hi\u1ec3u thu\u1ebf l\u00e0 g\u00ec? Thu\u1ebf l\u00e0 m\u1ed9t kho\u1ea3n thu b\u1eaft bu\u1ed9c \u0111\u00f3ng g\u00f3p v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc. Thu\u1ebf \u0111\u01b0\u1ee3c ph\u00e1p lu\u1eadt quy \u0111\u1ecbnh r\u00f5 r\u00e0ng \u0111\u1ed1i v\u1edbi c\u00e1c t\u1ed5 ch\u1ee9c kinh doanh v\u00e0 c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng trong x\u00e3 h\u1ed9i. M\u1ed7i ch\u1ee7 th\u1ec3 thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u00f3ng thu\u1ebf ph\u1ea3i th\u1ef1c hi\u1ec7n \u0111\u1ea7y \u0111\u1ee7 ngh\u0129a v\u1ee5 \u0111\u00f3ng thu\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/p>\n\n\n\n<div class=\"faqpage\">\n<div class=\"faqpage-question\">\n<h3 class=\"faqpage-question-title\"><span class=\"ez-toc-section\" id=\"Thue_thu_nhap_ca_nhan_la_gi-2\"><\/span>Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n l\u00e0 g\u00ec?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<div>\n<div class=\"faqpage-answer\">\n<p>Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n l\u00e0 kho\u1ea3n ti\u1ec1n m\u00e0 ng\u01b0\u1eddi \u0111i l\u00e0m ph\u1ea3i n\u1ed9p v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc t\u1eeb m\u1ed9t ph\u1ea7n ti\u1ec1n l\u01b0\u01a1ng ho\u1eb7c t\u1eeb c\u00e1c ngu\u1ed3n thu nh\u1eadp kh\u00e1c m\u00e0 c\u00e1 nh\u00e2n ki\u1ebfm \u0111\u01b0\u1ee3c. Nh\u1eefng c\u00e1 nh\u00e2n c\u00f3 thu nh\u1eadp th\u1ea5p kh\u00f4ng b\u1ecb t\u00ednh thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n. Do v\u1eady, thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n mang t\u00ednh c\u00f4ng b\u1eb1ng v\u00e0 l\u00e0m gi\u1ea3m kho\u1ea3ng c\u00e1ch gi\u00e0u ngh\u00e8o trong x\u00e3 h\u1ed9i.<\/p>\n<\/div>\n<\/div>\n<\/div>\n<figure id=\"attachment_113772\" aria-describedby=\"caption-attachment-113772\" style=\"width: 800px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-113772 size-full\" src=\"https:\/\/cdnnews.mogi.vn\/news\/wp-content\/uploads\/2022\/05\/thue-thu-nhap-ca-nhan-khi-ban-nha-1-1.jpg\" alt=\"thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n khi b\u00e1n nh\u00e0\" width=\"800\" height=\"600\" title=\"\" srcset=\"https:\/\/mogi.vn\/news\/wp-content\/uploads\/2022\/05\/thue-thu-nhap-ca-nhan-khi-ban-nha-1-1.jpg 800w, https:\/\/mogi.vn\/news\/wp-content\/uploads\/2022\/05\/thue-thu-nhap-ca-nhan-khi-ban-nha-1-1-300x225.jpg 300w, https:\/\/mogi.vn\/news\/wp-content\/uploads\/2022\/05\/thue-thu-nhap-ca-nhan-khi-ban-nha-1-1-768x576.jpg 768w, https:\/\/mogi.vn\/news\/wp-content\/uploads\/2022\/05\/thue-thu-nhap-ca-nhan-khi-ban-nha-1-1-80x60.jpg 80w, https:\/\/mogi.vn\/news\/wp-content\/uploads\/2022\/05\/thue-thu-nhap-ca-nhan-khi-ban-nha-1-1-265x198.jpg 265w, https:\/\/mogi.vn\/news\/wp-content\/uploads\/2022\/05\/thue-thu-nhap-ca-nhan-khi-ban-nha-1-1-696x522.jpg 696w, https:\/\/mogi.vn\/news\/wp-content\/uploads\/2022\/05\/thue-thu-nhap-ca-nhan-khi-ban-nha-1-1-560x420.jpg 560w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/><figcaption id=\"caption-attachment-113772\" class=\"wp-caption-text\">Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n khi b\u00e1n nh\u00e0 l\u00e0 g\u00ec?<\/figcaption><\/figure>\n<\/div>\n\n\n\n<p><strong><span style=\"background-color:#eeeeee\" class=\"tadv-background-color\">&gt;&gt;&gt;Tham kh\u1ea3o:<em> Thu\u1ebf chuy\u1ec3n nh\u01b0\u1ee3ng nh\u00e0 \u0111\u1ea5t c\u1ea7n ph\u1ea3i n\u1ed9p l\u00e0 g\u00ec?<\/em><\/span><\/strong><\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"thue-thu-nhap-ca-nhan-khi-ban-nha\"><span class=\"ez-toc-section\" id=\"Huong_dan_tinh_thue_thu_nhap_ca_nhan_khi_ban_nha\"><\/span>H\u01b0\u1edbng d\u1eabn t\u00ednh thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n khi b\u00e1n nh\u00e0<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Hi\u1ec7n nay, nhu c\u1ea7u s\u1eed d\u1ee5ng nh\u00e0 \u1edf \u0111ang t\u0103ng cao. Do v\u1eady vi\u1ec7c mua \u0111i b\u00e1n l\u1ea1i m\u1ed9t c\u0103n nh\u00e0 nh\u01b0 <a href=\"https:\/\/mogi.vn\/ho-chi-minh\/huyen-cu-chi\/mua-nha\" target=\"_blank\" rel=\"noreferrer noopener\">b\u00e1n nh\u00e0 C\u1ee7 Chi<\/a>, <a href=\"https:\/\/mogi.vn\/ho-chi-minh\/quan-1\/mua-nha\" target=\"_blank\" rel=\"noreferrer noopener\">b\u00e1n nh\u00e0 qu\u1eadn 1<\/a>, <a href=\"https:\/\/mogi.vn\/ho-chi-minh\/quan-go-vap\/mua-nha\" target=\"_blank\" rel=\"noreferrer noopener\">b\u00e1n nh\u00e0 G\u00f2 V\u1ea5p<\/a>, <a href=\"https:\/\/mogi.vn\/ho-chi-minh\/quan-6\/mua-nha\" target=\"_blank\" rel=\"noreferrer noopener\">b\u00e1n nh\u00e0 qu\u1eadn 6 d\u01b0\u1edbi 2 t\u1ef7<\/a>, <a href=\"https:\/\/mogi.vn\/ha-noi\/quan-ha-dong\/mua-nha\" target=\"_blank\" rel=\"noreferrer noopener\">b\u00e1n nh\u00e0 H\u00e0 \u0110\u00f4ng<\/a>, <a href=\"https:\/\/mogi.vn\/ha-noi\/quan-dong-da\/mua-nha\" target=\"_blank\" rel=\"noreferrer noopener\">b\u00e1n nh\u00e0 \u0110\u1ed1ng \u0110a<\/a>,  <a href=\"https:\/\/mogi.vn\/ho-chi-minh\/huyen-binh-chanh\/mua-nha\" target=\"_blank\" rel=\"noreferrer noopener\">b\u00e1n nh\u00e0 B\u00ecnh Ch\u00e1nh<\/a>, <a href=\"https:\/\/mogi.vn\/ho-chi-minh\/quan-7\/mua-nha-mat-tien-pho\" target=\"_blank\" rel=\"noreferrer noopener\">b\u00e1n nh\u00e0 m\u1eb7t ti\u1ec1n qu\u1eadn 7<\/a>, <a href=\"https:\/\/mogi.vn\/ha-noi\/quan-hoan-kiem\/mua-nha\" target=\"_blank\" rel=\"noreferrer noopener\">b\u00e1n nh\u00e0 qu\u1eadn Ho\u00e0n Ki\u1ebfm<\/a>, <a href=\"https:\/\/mogi.vn\/ho-chi-minh\/quan-3\/mua-nha-mat-tien-pho\" target=\"_blank\" rel=\"noreferrer noopener\">b\u00e1n nh\u00e0 m\u1eb7t ti\u1ec1n qu\u1eadn 3<\/a>, &#8230; hay m\u1ed9t m\u1ea3nh \u0111\u1ea5t di\u1ec5n ra ng\u00e0y c\u00e0ng nhi\u1ec1u. Ngo\u00e0i nh\u1eefng v\u1ea5n \u0111\u1ec1 v\u1ec1 th\u1ee7 t\u1ee5c ph\u00e1p l\u00fd, gi\u1ea5y t\u1edd nh\u00e0 \u0111\u1ea5t, ..th\u00ec v\u1ea5n \u0111\u1ec1 n\u1ed9p thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n khi b\u00e1n nh\u00e0 \u0111\u01b0\u1ee3c r\u1ea5t nhi\u1ec1u ng\u01b0\u1eddi quan t\u00e2m.<\/p>\n\n\n\n<div class=\"wp-block-image size-full wp-image-104205\"><figure class=\"aligncenter\"><img loading=\"lazy\" decoding=\"async\" width=\"800\" height=\"600\" src=\"https:\/\/cdnnews.mogi.vn\/news\/wp-content\/uploads\/2022\/05\/thue-thu-nhap-ca-nhan-khi-ban-nha-2.jpg\" alt=\"H\u01b0\u1edbng d\u1eabn t\u00ednh thu\u1ebf TNCN khi b\u00e1n nh\u00e0\" class=\"wp-image-104205\" title=\"\" srcset=\"https:\/\/mogi.vn\/news\/wp-content\/uploads\/2022\/05\/thue-thu-nhap-ca-nhan-khi-ban-nha-2.jpg 800w, https:\/\/mogi.vn\/news\/wp-content\/uploads\/2022\/05\/thue-thu-nhap-ca-nhan-khi-ban-nha-2-300x225.jpg 300w, https:\/\/mogi.vn\/news\/wp-content\/uploads\/2022\/05\/thue-thu-nhap-ca-nhan-khi-ban-nha-2-768x576.jpg 768w, https:\/\/mogi.vn\/news\/wp-content\/uploads\/2022\/05\/thue-thu-nhap-ca-nhan-khi-ban-nha-2-80x60.jpg 80w, https:\/\/mogi.vn\/news\/wp-content\/uploads\/2022\/05\/thue-thu-nhap-ca-nhan-khi-ban-nha-2-265x198.jpg 265w, https:\/\/mogi.vn\/news\/wp-content\/uploads\/2022\/05\/thue-thu-nhap-ca-nhan-khi-ban-nha-2-696x522.jpg 696w, https:\/\/mogi.vn\/news\/wp-content\/uploads\/2022\/05\/thue-thu-nhap-ca-nhan-khi-ban-nha-2-560x420.jpg 560w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/><figcaption>T\u00ednh thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n khi b\u00e1n nh\u00e0 l\u00e0 n\u1ed7i b\u0103n kho\u0103n c\u1ee7a nhi\u1ec1u ng\u01b0\u1eddi<\/figcaption><\/figure><\/div>\n\n\n\n<p>Tr\u00ean th\u1ef1c t\u1ebf, vi\u1ec7c x\u00e1c \u0111\u1ecbnh s\u1ed1 ti\u1ec1n ph\u1ea3i \u0111\u00f3ng thu\u1ebf c\u1ee7a m\u1ed7i ng\u01b0\u1eddi l\u00e0 kh\u00e1c nhau. Th\u1ee7 t\u1ee5c khai thu\u1ebf v\u00e0 c\u00e1c quy tr\u00ecnh li\u00ean quan c\u0169ng kh\u00e1 ph\u1ee9c t\u1ea1p. \u0110\u1ec3 x\u00e1c \u0111\u1ecbnh m\u1ee9c thu\u1ebf, ph\u00e1p lu\u1eadt chia ra l\u00e0m 2 \u0111\u1ed1i t\u01b0\u1ee3ng l\u00e0 c\u01b0 tr\u00fa v\u00e0 kh\u00f4ng c\u01b0 tr\u00fa. Ngo\u00e0i ra, c\u00f4ng th\u1ee9c chung nh\u1ea5t \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh kho\u1ea3n thu\u1ebf ph\u1ea3i \u0111\u00f3ng s\u1ebd \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y sau \u0111\u00e2y.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Cong_thuc_chung_tinh_thue_thu_nhap_ca_nhan_khi_ban_nha\"><\/span>C\u00f4ng th\u1ee9c chung t\u00ednh thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n khi b\u00e1n nh\u00e0<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<div class=\"chappeau\">\n<p>B\u00e0i to\u00e1n t\u00ednh thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n ph\u1ea3i \u0111\u00f3ng khi b\u00e1n nh\u00e0 khi\u1ebfn nhi\u1ec1u ng\u01b0\u1eddi \u0111au \u0111\u1ea7u. C\u1ee5 th\u1ec3:<\/p>\n<\/div>\n\n\n\n<div id=\"gallery-ctt\" class=\"art-body\">\n<p>Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n = Thu\u1ebf su\u1ea5t x Gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng.<\/p>\n<\/div>\n\n\n\n<div class=\"wp-block-image size-full wp-image-104209\"><figure class=\"aligncenter\"><img loading=\"lazy\" decoding=\"async\" width=\"800\" height=\"600\" src=\"https:\/\/cdnnews.mogi.vn\/news\/wp-content\/uploads\/2022\/05\/thue-thu-nhap-ca-nhan-khi-ban-nha-3.jpg\" alt=\"C\u00f4ng th\u1ee9c chung t\u00ednh thu\u1ebf TNCN khi b\u00e1n nh\u00e0\" class=\"wp-image-104209\" title=\"\" srcset=\"https:\/\/mogi.vn\/news\/wp-content\/uploads\/2022\/05\/thue-thu-nhap-ca-nhan-khi-ban-nha-3.jpg 800w, https:\/\/mogi.vn\/news\/wp-content\/uploads\/2022\/05\/thue-thu-nhap-ca-nhan-khi-ban-nha-3-300x225.jpg 300w, https:\/\/mogi.vn\/news\/wp-content\/uploads\/2022\/05\/thue-thu-nhap-ca-nhan-khi-ban-nha-3-768x576.jpg 768w, https:\/\/mogi.vn\/news\/wp-content\/uploads\/2022\/05\/thue-thu-nhap-ca-nhan-khi-ban-nha-3-80x60.jpg 80w, https:\/\/mogi.vn\/news\/wp-content\/uploads\/2022\/05\/thue-thu-nhap-ca-nhan-khi-ban-nha-3-265x198.jpg 265w, https:\/\/mogi.vn\/news\/wp-content\/uploads\/2022\/05\/thue-thu-nhap-ca-nhan-khi-ban-nha-3-696x522.jpg 696w, https:\/\/mogi.vn\/news\/wp-content\/uploads\/2022\/05\/thue-thu-nhap-ca-nhan-khi-ban-nha-3-560x420.jpg 560w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/><figcaption>C\u00e1ch t\u00ednh thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n khi b\u00e1n nh\u00e0 \u0111\u01a1n gi\u1ea3n<\/figcaption><\/figure><\/div>\n\n\n\n<p>\u0110\u00e2y ch\u00ednh l\u00e0 c\u00f4ng th\u1ee9c t\u00ednh to\u00e1n chung \u0111\u1ec3 t\u00ednh to\u00e1n s\u1ed1 ti\u1ec1n thu\u1ebf ph\u1ea3i n\u1ed9p. Tuy nhi\u00ean kh\u00f4ng ph\u1ea3i ai c\u0169ng \u00e1p d\u1ee5ng \u0111\u01b0\u1ee3c \u00f4ng th\u1ee9c n\u00e0y. B\u1edfi s\u1ed1 ti\u1ec1n ph\u1ea3i n\u1ed9p c\u00f2n ph\u1ee5 thu\u1ed9c v\u00e0o ng\u01b0\u1eddi ph\u1ea3i n\u1ed9p thu\u1ebf. \u0110\u1ed1i v\u1edbi c\u00e1 nh\u00e2n c\u01b0 tr\u00fa s\u1ebd c\u00f3 ph\u01b0\u01a1ng ph\u00e1p t\u00ednh gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng v\u00e0 thu\u1ebf su\u1ea5t kh\u00e1c v\u1edbi c\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Truong_hop_gia_chu_la_ca_nhan_cu_tru\"><\/span>Tr\u01b0\u1eddng h\u1ee3p gia ch\u1ee7 l\u00e0 c\u00e1 nh\u00e2n c\u01b0 tr\u00fa<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>Trong tr\u01b0\u1eddng h\u1ee3p gia ch\u1ee7 c\u00e1 nh\u00e2n c\u01b0 tr\u00fa th\u00ec khi n\u1ed9p thu\u1ebf, c\u1ea7n c\u0103n c\u1ee9 v\u00e0o c\u00e1ch t\u00ednh t\u1ea1i \u0110i\u1ec1u 14 Lu\u1eadt thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n n\u0103m 2007 \u0111\u01b0\u1ee3c b\u1ed5 sung th\u00eam nh\u1eefng \u0111i\u1ec1u kho\u1ea3n v\u1ec1 thu\u1ebf v\u00e0o n\u0103m 2014; \u0110i\u1ec1u 12 Th\u00f4ng t\u01b0 111\/2013\/TT-B\u1ed9 T\u00e0i Ch\u00ednh \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i b\u1edfi \u0111i\u1ec1u 17 Th\u00f4ng t\u01b0 92\/2015\/TT- B\u1ed9 T\u00e0i Ch\u00ednh; \u0110i\u1ec1u 18 Ngh\u1ecb \u0111\u1ecbnh 65\/2013\/N\u0110-CP \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i b\u1edfi kho\u1ea3n 11, \u0110i\u1ec1u 2 Ngh\u1ecb \u0111\u1ecbnh 12\/2015\/N\u0110-CP quy \u0111\u1ecbnh nh\u01b0 sau:<\/p>\n\n\n\n<p>Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n = gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng nh\u00e0, \u0111\u1ea5t (b\u1ea5t \u0111\u1ed9ng s\u1ea3n) theo t\u1eebng l\u1ea7n x 2% thu\u1ebf su\u1ea5t. Thu\u1ebf su\u1ea5t 2% \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng d\u1ef1a tr\u00ean \u0111\u01a1n gi\u00e1 b\u00e1n ho\u1eb7c gi\u00e1 cho thu\u00ea nh\u00e0 \u1edf \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n c\u01b0 tr\u00fa.<\/p>\n\n\n\n<div class=\"wp-block-image wp-image-104212 size-full\"><figure class=\"aligncenter\"><img loading=\"lazy\" decoding=\"async\" width=\"800\" height=\"600\" src=\"https:\/\/cdnnews.mogi.vn\/news\/wp-content\/uploads\/2022\/05\/thue-thu-nhap-ca-nhan-khi-ban-nha-4.jpg\" alt=\"Tr\u01b0\u1eddng h\u1ee3p gia ch\u1ee7 l\u00e0 c\u00e1 nh\u00e2n c\u01b0 tr\u00fa\" class=\"wp-image-104212\" title=\"\" srcset=\"https:\/\/mogi.vn\/news\/wp-content\/uploads\/2022\/05\/thue-thu-nhap-ca-nhan-khi-ban-nha-4.jpg 800w, https:\/\/mogi.vn\/news\/wp-content\/uploads\/2022\/05\/thue-thu-nhap-ca-nhan-khi-ban-nha-4-300x225.jpg 300w, https:\/\/mogi.vn\/news\/wp-content\/uploads\/2022\/05\/thue-thu-nhap-ca-nhan-khi-ban-nha-4-768x576.jpg 768w, https:\/\/mogi.vn\/news\/wp-content\/uploads\/2022\/05\/thue-thu-nhap-ca-nhan-khi-ban-nha-4-80x60.jpg 80w, https:\/\/mogi.vn\/news\/wp-content\/uploads\/2022\/05\/thue-thu-nhap-ca-nhan-khi-ban-nha-4-265x198.jpg 265w, https:\/\/mogi.vn\/news\/wp-content\/uploads\/2022\/05\/thue-thu-nhap-ca-nhan-khi-ban-nha-4-696x522.jpg 696w, https:\/\/mogi.vn\/news\/wp-content\/uploads\/2022\/05\/thue-thu-nhap-ca-nhan-khi-ban-nha-4-560x420.jpg 560w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/><figcaption>C\u00f4ng th\u1ee9c t\u00ednh thu\u1ebf TNCN \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n c\u01b0 tr\u00fa<\/figcaption><\/figure><\/div>\n\n\n\n<p><strong>Th\u1eddi \u0111i\u1ec3m t\u00ednh thu\u1ebf:<\/strong><\/p>\n\n\n\n<p>Th\u1eddi \u0111i\u1ec3m t\u00ednh thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n khi b\u00e1n nh\u00e0 trong tr\u01b0\u1eddng h\u1ee3p l\u00e0 c\u00e1 nh\u00e2n c\u01b0 tr\u00fa \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh nh\u01b0 sau:<\/p>\n\n\n\n<p>&#8211; C\u00e1 nh\u00e2n c\u01b0 tr\u00fa th\u00ec th\u1eddi \u0111i\u1ec3m t\u00ednh thu\u1ebf \u0111\u01b0\u1ee3c t\u00ednh t\u1eeb th\u1eddi \u0111i\u1ec3m m\u00e0 h\u1ee3p \u0111\u1ed3ng b\u00e1n nh\u00e0 hay chuy\u1ec3n nh\u01b0\u1ee3ng nh\u00e0 \u0111\u1ea5t b\u1eaft \u0111\u1ea7u c\u00f3 hi\u1ec7u l\u1ef1c. Ng\u01b0\u1eddi mua s\u1ebd l\u00e0 ng\u01b0\u1eddi ti\u1ebfn h\u00e0nh n\u1ed9p thu\u1ebf n\u1ebfu nh\u01b0 hai b\u00ean kh\u00f4ng th\u1ecfa thu\u1eadn trong h\u1ee3p \u0111\u1ed3ng.<\/p>\n\n\n\n<p>&#8211; Khi \u0111\u00e3 l\u00e0m xong th\u1ee7 t\u1ee5c \u0111\u0103ng k\u00fd s\u1edf h\u1eefu, quy\u1ec1n s\u1eed d\u1ee5ng nh\u00e0 \u0111\u1ea5t (\u0111\u1ed1i v\u1edbi m\u00f4 h\u00ecnh b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u00e3 h\u00ecnh th\u00e0nh) th\u00ec c\u0169ng l\u00e0 th\u1eddi \u0111i\u1ec3m t\u00ednh thu\u1ebf. \u0110\u1ed1i v\u1edbi trong tr\u01b0\u1eddng h\u1ee3p b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u01b0\u1ee3c h\u00ecnh th\u00e0nh trong t\u01b0\u01a1ng lai; th\u1eddi \u0111i\u1ec3m t\u00ednh thu\u1ebf l\u00e0 th\u1eddi \u0111i\u1ec3m c\u00e1 nh\u00e2n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf v\u1edbi c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Truong_hop_gia_chu_la_ca_nhan_khong_cu_tru\"><\/span>Tr\u01b0\u1eddng h\u1ee3p gia ch\u1ee7 l\u00e0 c\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<div id=\"gallery-ctt\" class=\"art-body\">\n<blockquote id=\"thue-thu-nhap-ca-nhan\" cite=\"https:\/\/bit.ly\/3AoO6Zt#luat-thue-thu-nhap-ca-nhan\">\n<p>\u0110\u1ed1i v\u1edbi nh\u1eefng c\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa th\u00ec thu\u1ebf TNCN ph\u1ea3i \u0111\u00f3ng d\u1ef1a theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt t\u1ea1i \u0110i\u1ec1u 21 th\u00f4ng t\u01b0 111\/2003\/TT- B\u1ed9 T\u00e0i Ch\u00ednh; \u0110i\u1ec1u 29 lu\u1eadt thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n n\u0103m 2007.<\/p>\n<\/blockquote>\n<p>Gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng nh\u00e0 \u0111\u1ea5t x Thu\u1ebf su\u1ea5t 2% = thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n ph\u1ea3i n\u1ed9p.<\/p>\n<\/div>\n\n\n\n<div class=\"wp-block-image size-full wp-image-104214\"><figure class=\"aligncenter\"><img loading=\"lazy\" decoding=\"async\" width=\"800\" height=\"600\" src=\"https:\/\/cdnnews.mogi.vn\/news\/wp-content\/uploads\/2022\/05\/thue-thu-nhap-ca-nhan-khi-ban-nha-5.jpg\" alt=\"Tr\u01b0\u1eddng h\u1ee3p gia ch\u1ee7 l\u00e0 c\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa\" class=\"wp-image-104214\" title=\"\" srcset=\"https:\/\/mogi.vn\/news\/wp-content\/uploads\/2022\/05\/thue-thu-nhap-ca-nhan-khi-ban-nha-5.jpg 800w, https:\/\/mogi.vn\/news\/wp-content\/uploads\/2022\/05\/thue-thu-nhap-ca-nhan-khi-ban-nha-5-300x225.jpg 300w, https:\/\/mogi.vn\/news\/wp-content\/uploads\/2022\/05\/thue-thu-nhap-ca-nhan-khi-ban-nha-5-768x576.jpg 768w, https:\/\/mogi.vn\/news\/wp-content\/uploads\/2022\/05\/thue-thu-nhap-ca-nhan-khi-ban-nha-5-80x60.jpg 80w, https:\/\/mogi.vn\/news\/wp-content\/uploads\/2022\/05\/thue-thu-nhap-ca-nhan-khi-ban-nha-5-265x198.jpg 265w, https:\/\/mogi.vn\/news\/wp-content\/uploads\/2022\/05\/thue-thu-nhap-ca-nhan-khi-ban-nha-5-696x522.jpg 696w, https:\/\/mogi.vn\/news\/wp-content\/uploads\/2022\/05\/thue-thu-nhap-ca-nhan-khi-ban-nha-5-560x420.jpg 560w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/><figcaption>C\u00e1ch t\u00ednh thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa<\/figcaption><\/figure><\/div>\n\n\n\n<p>C\u1ee5 th\u1ec3:<\/p>\n\n\n\n<p>&#8211; Thu\u1ebf su\u1ea5t trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y \u0111\u01b0\u1ee3c t\u00ednh gi\u1ed1ng nh\u01b0 c\u00e1 nh\u00e2n c\u01b0 tr\u00fa. B\u1eb1ng 2% tr\u00ean gi\u00e1 mua b\u00e1n, ho\u1eb7c gi\u00e1 cho thu\u00ea.<\/p>\n\n\n\n<p>T\u00f3m l\u1ea1i, thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n l\u00e0 ngh\u0129a v\u1ee5 c\u1ee7a m\u1ed7i ng\u01b0\u1eddi. Cho d\u00f9 ng\u01b0\u1eddi \u0111\u00f3 c\u00f3 thu\u1ed9c nh\u00f3m c\u01b0 tr\u00fa hay kh\u00f4ng c\u01b0 tr\u00fa. Ch\u1ec9 kh\u00e1c bi\u1ec7t \u1edf ch\u1ed7 c\u00e1ch th\u1ee9c x\u00e1c \u0111\u1ecbnh gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng v\u00e0 th\u1eddi \u0111i\u1ec3m t\u00ednh thu\u1ebf. Do v\u1eady s\u1ed1 ti\u1ec1n thu\u1ebf ph\u1ea3i n\u1ed9p l\u00e0 kh\u00e1c nhau.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Truong_hop_duoc_mien_thue_thu_nhap_ca_nhan_khi_ban_nha\"><\/span>Tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n khi b\u00e1n nh\u00e0<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"lead\">Khi ti\u1ebfn h\u00e0nh chuy\u1ec3n nh\u01b0\u1ee3ng, ng\u01b0\u1eddi b\u00e1n c\u00f3 ngh\u0129a v\u1ee5 ph\u1ea3i \u0111\u00f3ng thu\u1ebf TNCN. Tuy nhi\u00ean, Lu\u1eadt v\u1eabn quy \u0111\u1ecbnh m\u1ed9t v\u00e0i tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n thu\u1ed9c di\u1ec7n \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf TNCN khi b\u00e1n nh\u00e0 sau \u0111\u00e2y:<\/p>\n\n\n\n<ul><li>Qu\u00e1 tr\u00ecnh mua b\u00e1n nh\u00e0 gi\u1eefa ng\u01b0\u1eddi c\u00f3 quan h\u1ec7 h\u00f4n nh\u00e2n, huy\u1ebft th\u1ed1ng, nu\u00f4i d\u01b0\u1ee1ng<\/li><\/ul>\n\n\n\n<p>Ngo\u00e0i ra, nh\u00e0 do v\u1ee3, ch\u1ed3ng l\u00e0m ra trong th\u1eddi k\u1ef3 h\u00f4n nh\u00e2n \u0111\u01b0\u1ee3c coi l\u00e0 t\u00e0i s\u1ea3n chung. Khi quy\u1ebft \u0111\u1ecbnh ly h\u00f4n, nh\u00e0 \u0111\u01b0\u1ee3c chia theo th\u1ecfa thu\u1eadn gi\u1eefa 2 v\u1ee3 ch\u1ed3ng 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\n\n\n<ul><li>Ng\u01b0\u1eddi chuy\u1ec3n nh\u01b0\u1ee3ng ch\u1ec9 c\u00f3 duy nh\u1ea5t m\u1ed9t nh\u00e0 \u1edf, m\u1ed9t th\u1eeda<\/li><\/ul>\n\n\n\n<p>Trong \u0111\u00f3, c\u00e1 nh\u00e2n b\u00e1n nh\u00e0 ph\u1ea3i \u0111\u00e1p \u1ee9ng \u0111\u1ee7 03 \u0111i\u1ec1u ki\u1ec7n sau:<\/p>\n\n\n\n<p>\u0110i\u1ec1u ki\u1ec7n 1: C\u00e1 nh\u00e2n ch\u1ec9 c\u00f3 quy\u1ec1n s\u1edf h\u1eefu m\u1ed9t nh\u00e0 duy nh\u1ea5t<\/p>\n\n\n\n<p>\u0110i\u1ec1u ki\u1ec7n 2: C\u00e1 nh\u00e2n c\u00f3 quy\u1ec1n s\u1edf h\u1eefu nh\u00e0 \u1edf t\u1ed1i thi\u1ec3u 183 ng\u00e0y.<\/p>\n\n\n\n<p>\u0110i\u1ec1u ki\u1ec7n 3: C\u00e1 nh\u00e2n chuy\u1ec3n nh\u01b0\u1ee3ng to\u00e0n b\u1ed9 nh\u00e0 \u1edf, \u0111\u1ea5t \u1edf.<\/p>\n\n\n\n<div class=\"wp-block-image size-full wp-image-104216\"><figure class=\"aligncenter\"><img loading=\"lazy\" decoding=\"async\" width=\"800\" height=\"600\" src=\"https:\/\/cdnnews.mogi.vn\/news\/wp-content\/uploads\/2022\/05\/thue-thu-nhap-ca-nhan-khi-ban-nha-6.jpg\" alt=\"Tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n khi b\u00e1n nh\u00e0\" class=\"wp-image-104216\" title=\"\" srcset=\"https:\/\/mogi.vn\/news\/wp-content\/uploads\/2022\/05\/thue-thu-nhap-ca-nhan-khi-ban-nha-6.jpg 800w, https:\/\/mogi.vn\/news\/wp-content\/uploads\/2022\/05\/thue-thu-nhap-ca-nhan-khi-ban-nha-6-300x225.jpg 300w, https:\/\/mogi.vn\/news\/wp-content\/uploads\/2022\/05\/thue-thu-nhap-ca-nhan-khi-ban-nha-6-768x576.jpg 768w, https:\/\/mogi.vn\/news\/wp-content\/uploads\/2022\/05\/thue-thu-nhap-ca-nhan-khi-ban-nha-6-80x60.jpg 80w, https:\/\/mogi.vn\/news\/wp-content\/uploads\/2022\/05\/thue-thu-nhap-ca-nhan-khi-ban-nha-6-265x198.jpg 265w, https:\/\/mogi.vn\/news\/wp-content\/uploads\/2022\/05\/thue-thu-nhap-ca-nhan-khi-ban-nha-6-696x522.jpg 696w, https:\/\/mogi.vn\/news\/wp-content\/uploads\/2022\/05\/thue-thu-nhap-ca-nhan-khi-ban-nha-6-560x420.jpg 560w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/><figcaption>C\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf TNCN khi b\u00e1n nh\u00e0<\/figcaption><\/figure><\/div>\n\n\n\n<p>L\u01b0u \u00fd<em>:<\/em> C\u00e1c c\u00e1 nh\u00e2n ph\u1ea3i t\u1ef1 khai v\u00e0 t\u1ef1 ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 l\u1eddi khai c\u1ee7a m\u00ecnh. N\u1ebfu ph\u00e1t hi\u1ec7n sai s\u1ef1 th\u1eadt s\u1ebd b\u1ecb c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n x\u1eed l\u00fd truy thu thu\u1ebf v\u00e0 b\u1ecb ph\u1ea1t v\u00ec h\u00e0nh vi vi ph\u1ea1m ph\u00e1p lu\u1eadt thu\u1ebf d\u1ef1a tr\u00ean quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf.<\/p>\n\n\n\n<p><u><strong>Tham kh\u1ea3o t\u1ea1i<\/strong><\/u><\/p>\n\n\n\n<p>&#8211; \u0110i\u1ec3m a, b; Kho\u1ea3n 1 \u0110i\u1ec1u 3 Th\u00f4ng t\u01b0 111\/2013\/TT-BTC ban h\u00e0nh ng\u00e0y 15\/8\/2013.<\/p>\n\n\n\n<p>&#8211; \u0110i\u1ec1u 4 trong Lu\u1eadt Thu\u1ebf TNCN n\u0103m 2007.<\/p>\n\n\n\n<p>&#8211; \u0110i\u1ec1u 4 c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 65\/2013\/N\u0110-CP ng\u00e0y 27\/6\/2013.<\/p>\n\n\n\n<p class=\"entry-title\"><span style=\"background-color:#eeeeee\" class=\"tadv-background-color\"><strong>&gt;&gt;&gt;Xem th\u00eam<\/strong>:<em><strong> Thu\u1ebf nh\u00e0 \u0111\u1ea5t: Ng\u01b0\u1eddi cho thu\u00ea nh\u00e0 \u0111\u1ea5t c\u00f3 ph\u1ea3i \u0111\u00f3ng?<\/strong><\/em><\/span><\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Huong_dan_khai_thue_thu_nhap_ca_nhan_khi_mua_ban_nha_dat\"><\/span>H\u01b0\u1edbng d\u1eabn khai thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n khi mua b\u00e1n nh\u00e0 \u0111\u1ea5t<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>H\u1ed3 s\u01a1 \u0111\u1ec3 khai thu\u1ebf \u0111\u1ed1i v\u1edbi ngu\u1ed3n thu nh\u1eadp t\u1eeb vi\u1ec7c chuy\u1ec3n nh\u01b0\u1ee3ng \u0111\u1ea5t, nh\u00e0 \u1edf bao g\u1ed3m:<\/p>\n\n\n\n<p>1 &#8211; M\u1eabu t\u1edd khai thu\u1ebf TNCN theo m\u1eabu s\u1ed1 03\/B\u0110S-TNCN<\/p>\n\n\n\n<p>2 &#8211; B\u1ea3n ch\u1ee5p gi\u1ea5y ch\u1ee9ng nh\u1eadn QSD\u0110; 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\u00f3 ch\u1eef k\u00ed c\u1ee7a c\u00e1 nh\u00e2n ch\u1ecbu tr\u00e1ch nhi\u1ec7m.<\/p>\n\n\n\n<p>3 &#8211; H\u1ee3p \u0111\u1ed3ng mua b\u00e1n nh\u00e0, \u0111\u1ea5t.<\/p>\n\n\n\n<p>4 &#8211; C\u00e1c gi\u1ea5y t\u1edd li\u00ean quan l\u00e0m c\u0103n c\u1ee9 x\u00e1c \u0111\u1ecbnh thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf (n\u1ebfu thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf TNCN).<\/p>\n\n\n\n<div class=\"wp-block-image size-full wp-image-104218\"><figure class=\"aligncenter\"><img loading=\"lazy\" decoding=\"async\" width=\"800\" height=\"600\" src=\"https:\/\/cdnnews.mogi.vn\/news\/wp-content\/uploads\/2022\/05\/thue-thu-nhap-ca-nhan-khi-ban-nha-7.jpg\" alt=\"Th\u1ee7 t\u1ee5c khai thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n khi mua b\u00e1n nh\u00e0 \u0111\u1ea5t\" class=\"wp-image-104218\" title=\"\" srcset=\"https:\/\/mogi.vn\/news\/wp-content\/uploads\/2022\/05\/thue-thu-nhap-ca-nhan-khi-ban-nha-7.jpg 800w, https:\/\/mogi.vn\/news\/wp-content\/uploads\/2022\/05\/thue-thu-nhap-ca-nhan-khi-ban-nha-7-300x225.jpg 300w, https:\/\/mogi.vn\/news\/wp-content\/uploads\/2022\/05\/thue-thu-nhap-ca-nhan-khi-ban-nha-7-768x576.jpg 768w, https:\/\/mogi.vn\/news\/wp-content\/uploads\/2022\/05\/thue-thu-nhap-ca-nhan-khi-ban-nha-7-80x60.jpg 80w, https:\/\/mogi.vn\/news\/wp-content\/uploads\/2022\/05\/thue-thu-nhap-ca-nhan-khi-ban-nha-7-265x198.jpg 265w, https:\/\/mogi.vn\/news\/wp-content\/uploads\/2022\/05\/thue-thu-nhap-ca-nhan-khi-ban-nha-7-696x522.jpg 696w, https:\/\/mogi.vn\/news\/wp-content\/uploads\/2022\/05\/thue-thu-nhap-ca-nhan-khi-ban-nha-7-560x420.jpg 560w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/><figcaption>C\u00e1c gi\u1ea5y t\u1edd c\u1ea7n thi\u1ebft khi l\u00e0m h\u1ed3 s\u01a1 khai thu\u1ebf<\/figcaption><\/figure><\/div>\n\n\n\n<p>N\u01a1i n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf: N\u01a1i n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf t\u1ea1i b\u1ed9 ph\u1eadn m\u1ed9t c\u1eeda li\u00ean th\u00f4ng ho\u1eb7c Chi c\u1ee5c Thu\u1ebf n\u01a1i c\u00f3 nh\u00e0 c\u1ea7n chuy\u1ec3n nh\u01b0\u1ee3ng. Tr\u01b0\u1eddng h\u1ee3p \u1edf \u0111\u1ecba ph\u01b0\u01a1ng ch\u01b0a th\u1ef1c hi\u1ec7n quy ch\u1ebf m\u1ed9t c\u1eeda li\u00ean th\u00f4ng th\u00ec n\u1ed9p h\u1ed3 s\u01a1 cho v\u0103n ph\u00f2ng \u0111\u0103ng k\u00fd quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t n\u01a1i c\u00f3 nh\u00e0 chuy\u1ec3n nh\u01b0\u1ee3ng.<\/p>\n\n\n\n<p>Th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf:<\/p>\n\n\n\n<p>&#8211; Tr\u01b0\u1eddng h\u1ee3p h\u1ee3p \u0111\u1ed3ng mua b\u00e1n kh\u00f4ng c\u00f3 th\u1ecfa thu\u1eadn ai l\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf th\u00ec b\u00ean mua n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y th\u1ee9 10 k\u1ec3 t\u1eeb th\u1eddi \u0111i\u1ec3m h\u1ee3p \u0111\u1ed3ng mua b\u00e1n b\u1eaft \u0111\u1ea7u c\u00f3 hi\u1ec7u l\u1ef1c.<\/p>\n\n\n\n<p>&#8211; Tr\u01b0\u1eddng h\u1ee3p h\u1ee3p \u0111\u1ed3ng mua b\u00e1n c\u00f3 n\u00eau r\u00f5 r\u00e0ng b\u00ean mua l\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf thay cho b\u00ean b\u00e1n th\u00ec th\u1eddi gian n\u1ed9p ch\u1eadm nh\u1ea5t l\u00e0 l\u00fac ti\u1ebfn h\u00e0nh l\u00e0m th\u1ee7 t\u1ee5c \u0111\u0103ng k\u00fd quy\u1ec1n s\u1eed d\u1ee5ng, s\u1edf h\u1eefu.<\/p>\n\n\n\n<p>Th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf: \u0110\u01b0\u1ee3c ghi tr\u00ean th\u00f4ng b\u00e1o n\u1ed9p thu\u1ebf c\u1ee7a c\u01a1 quan thu\u1ebf.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Mau_don_xin_mien_thue_TNCN_khi_ban_nha\"><\/span>M\u1eabu \u0111\u01a1n xin mi\u1ec5n thu\u1ebf TNCN khi b\u00e1n nh\u00e0<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Theo c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn lu\u1eadt thu\u1ebf TNCN hi\u1ec7n nay th\u00ec kh\u00f4ng c\u00f3 m\u1eabu \u0111\u01a1n c\u1ee5 th\u1ec3. Do v\u1eady c\u00e1c c\u00e1 nh\u00e2n c\u00f3 th\u1ec3 t\u1ef1 vi\u1ebft m\u1eabu mi\u1ec5n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n khi b\u00e1n nh\u00e0 theo c\u00e1ch \u0111\u01a1n gi\u1ea3n nh\u1ea5t v\u00e0 ph\u1ea3i \u0111\u1ea3m b\u1ea3o c\u00e1c th\u00f4ng tin c\u01a1 b\u1ea3n nh\u1ea5t.<\/p>\n\n\n\n<div class=\"wp-block-image size-full wp-image-104219\"><figure class=\"aligncenter\"><img loading=\"lazy\" decoding=\"async\" width=\"800\" height=\"600\" src=\"https:\/\/cdnnews.mogi.vn\/news\/wp-content\/uploads\/2022\/05\/thue-thu-nhap-ca-nhan-khi-ban-nha-8.jpg\" alt=\"M\u1eabu \u0111\u01a1n xin mi\u1ec5n thu\u1ebf TNCN khi b\u00e1n nh\u00e0\" class=\"wp-image-104219\" title=\"\" srcset=\"https:\/\/mogi.vn\/news\/wp-content\/uploads\/2022\/05\/thue-thu-nhap-ca-nhan-khi-ban-nha-8.jpg 800w, https:\/\/mogi.vn\/news\/wp-content\/uploads\/2022\/05\/thue-thu-nhap-ca-nhan-khi-ban-nha-8-300x225.jpg 300w, https:\/\/mogi.vn\/news\/wp-content\/uploads\/2022\/05\/thue-thu-nhap-ca-nhan-khi-ban-nha-8-768x576.jpg 768w, https:\/\/mogi.vn\/news\/wp-content\/uploads\/2022\/05\/thue-thu-nhap-ca-nhan-khi-ban-nha-8-80x60.jpg 80w, https:\/\/mogi.vn\/news\/wp-content\/uploads\/2022\/05\/thue-thu-nhap-ca-nhan-khi-ban-nha-8-265x198.jpg 265w, https:\/\/mogi.vn\/news\/wp-content\/uploads\/2022\/05\/thue-thu-nhap-ca-nhan-khi-ban-nha-8-696x522.jpg 696w, https:\/\/mogi.vn\/news\/wp-content\/uploads\/2022\/05\/thue-thu-nhap-ca-nhan-khi-ban-nha-8-560x420.jpg 560w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/><figcaption>\u0110\u01a1n xin mi\u1ec5n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n <\/figcaption><\/figure><\/div>\n\n\n\n<p><em>Hy v\u1ecdng b\u00e0i vi\u1ebft c\u1ee7a <a href=\"https:\/\/mogi.vn\/\" target=\"_blank\" rel=\"noreferrer noopener nofollow\">Mogi <\/a>\u0111\u00e3 gi\u1ea3i \u0111\u00e1p m\u1ed9t ph\u1ea7n v\u1ec1 v\u1ea5n \u0111\u1ec1 t\u00ednh <strong>thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n khi b\u00e1n nh\u00e0.<\/strong> Tham kh\u1ea3o nhi\u1ec1u b\u00e0i vi\u1ebft h\u01a1n d\u01b0\u1edbi \u0111\u00e2y \u0111\u1ec3 c\u1eadp nh\u1eadt th\u00eam nh\u1eefng th\u00f4ng tin b\u1ed5 \u00edch b\u1ea1n nh\u00e9.<\/em><\/p>\n\n\n\n<p><strong>&gt;&gt;&gt;C\u00f3 th\u1ec3 b\u1ea1n quan t\u00e2m:<\/strong><\/p>\n\n\n\n<ul><li><em><strong>H\u1ee3p \u0111\u1ed3ng mua b\u00e1n \u0111\u1ea5t v\u00e0 vai tr\u00f2 c\u1ee7a n\u00f3?<\/strong><\/em><\/li><li><em><strong>Thu\u1ebf nh\u00e0 \u0111\u1ea5t l\u00e0 g\u00ec? Quy \u0111\u1ecbnh c\u1ee7a nh\u00e0 n\u01b0\u1edbc<\/strong><\/em><\/li><\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Khi ti\u1ebfn h\u00e0nh mua b\u00e1n nh\u00e0, ng\u01b0\u1eddi b\u00e1n ph\u1ea3i c\u00f3 ngh\u0129a v\u1ee5 \u0111\u00f3ng thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n d\u1ef1a tr\u00ean kho\u1ea3n thu nh\u1eadp m\u00e0 m\u00ecnh nh\u1eadn \u0111\u01b0\u1ee3c. M\u1eb7c d\u00f9 v\u1eady, trong nhi\u1ec1u tr\u01b0\u1eddng h\u1ee3p, ph\u00e1p lu\u1eadt c\u00f3 quy \u0111\u1ecbnh nhi\u1ec1u tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c mi\u1ec5n kho\u1ea3n thu\u1ebf n\u00e0y. V\u1eady khi n\u00e0o th\u00ec \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf thu [&hellip;]<\/p>\n","protected":false},"author":203,"featured_media":113770,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"ub_ctt_via":"","_lmt_disableupdate":"","_lmt_disable":"","footnotes":""},"categories":[27,3073],"tags":[],"acf":[],"featured_image_src":"https:\/\/mogi.vn\/news\/wp-content\/uploads\/2022\/05\/thue-thu-nhap-ca-nhan-khi-ban-nha-696x392-1.jpg","author_info":{"display_name":"Hi\u1ec1n Nguy\u1ec5n","author_link":"https:\/\/mogi.vn\/news\/author\/hien-nguyen-2\/"},"modified_by":"H\u1ea1nh H\u00e0","_links":{"self":[{"href":"https:\/\/mogi.vn\/news\/wp-json\/wp\/v2\/posts\/99385"}],"collection":[{"href":"https:\/\/mogi.vn\/news\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/mogi.vn\/news\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/mogi.vn\/news\/wp-json\/wp\/v2\/users\/203"}],"replies":[{"embeddable":true,"href":"https:\/\/mogi.vn\/news\/wp-json\/wp\/v2\/comments?post=99385"}],"version-history":[{"count":0,"href":"https:\/\/mogi.vn\/news\/wp-json\/wp\/v2\/posts\/99385\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/mogi.vn\/news\/wp-json\/wp\/v2\/media\/113770"}],"wp:attachment":[{"href":"https:\/\/mogi.vn\/news\/wp-json\/wp\/v2\/media?parent=99385"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/mogi.vn\/news\/wp-json\/wp\/v2\/categories?post=99385"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/mogi.vn\/news\/wp-json\/wp\/v2\/tags?post=99385"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}