{"id":1016,"date":"2023-12-26T00:53:29","date_gmt":"2023-12-25T17:53:29","guid":{"rendered":"https:\/\/batdongsancamlam.com.vn\/?p=1016"},"modified":"2023-12-26T00:53:29","modified_gmt":"2023-12-25T17:53:29","slug":"nhung-loai-thue-phi-phai-nop-khi-sang-ten-so-do-nam-2023","status":"publish","type":"post","link":"https:\/\/batdongsancamlam.com.vn\/?p=1016","title":{"rendered":"Nh\u1eefng lo\u1ea1i thu\u1ebf ph\u00ed ph\u1ea3i n\u1ed9p khi sang t\u00ean s\u1ed5 \u0111\u1ecf n\u0103m 2023"},"content":{"rendered":"\n

1. S\u1ed5 \u0111\u1ecf l\u00e0 g\u00ec?<\/strong><\/h2>\n

Hi\u1ec7n nay, kh\u00f4ng c\u00f3 m\u1ed9t v\u0103n b\u1ea3n n\u00e0o quy \u0111\u1ecbnh v\u1ec1 kh\u00e1i ni\u1ec7m s\u1ed5 \u0111\u1ecf. Tuy nhi\u00ean, c\u00f3 th\u1ec3 hi\u1ec3u, s\u1ed5 \u0111\u1ecf l\u00e0 Gi\u1ea5y ch\u1ee9ng nh\u1eadn do B\u1ed9 T\u00e0i Nguy\u00ean v\u00e0 M\u00f4i tr\u01b0\u1eddng ban h\u00e0nh tr\u01b0\u1edbc ng\u00e0y 10\/12\/2009 v\u1edbi t\u00ean g\u1ecdi ph\u00e1p l\u00fd l\u00e0 \u201cGi\u1ea5y ch\u1ee9ng nh\u1eadn quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t.\u201d<\/p>\n

2. Nh\u1eefng lo\u1ea1i thu\u1ebf ph\u00ed ph\u1ea3i n\u1ed9p khi sang t\u00ean s\u1ed5 \u0111\u1ecf n\u0103m 2023<\/strong><\/h2>\n

2.1 L\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1<\/em><\/strong><\/p>\n

C\u0103n c\u1ee9 \u0110i\u1ec1u 3\u00a0Ngh\u1ecb \u0111\u1ecbnh 10\/2020\/N\u0110-<\/a>CP quy \u0111\u1ecbnh t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n khi \u0111\u0103ng k\u00fd quy\u1ec1n s\u1edf h\u1eefu nh\u00e0 \u1edf, quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t ph\u1ea3i n\u1ed9p 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

2.2 Ph\u00ed th\u1ea9m \u0111\u1ecbnh h\u1ed3 s\u01a1<\/em><\/strong><\/p>\n

Ph\u00ed th\u1ea9m \u0111\u1ecbnh h\u1ed3 so do H\u0110ND c\u00e1c t\u1ec9nh, th\u00e0nh quy \u0111\u1ecbnh:<\/p>\n

Th\u00f4ng t\u01b0 85\/2019\/TT-BTC<\/a>\u00a0quy \u0111\u1ecbnh ph\u00ed th\u1ea9m \u0111\u1ecbnh h\u1ed3 s\u01a1 khi sang t\u00ean nh\u00e0 \u0111\u1ea5t thu\u1ed9c th\u1ea9m quy\u1ec1n c\u1ee7a H\u0110ND c\u1ea5p t\u1ec9nh (t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c trung \u01b0\u01a1ng) n\u00ean m\u1ee9c thu gi\u1eefa c\u00e1c t\u1ec9nh, th\u00e0nh s\u1ebd kh\u00e1c nhau.<\/p>\n

Ph\u00ed th\u1ea9m \u0111\u1ecbnh h\u1ed3 s\u01a1 c\u1ea5p gi\u1ea5y ch\u1ee9ng nh\u1eadn quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t 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 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 g\u1eafn li\u1ec1n v\u1edbi \u0111\u1ea5t (bao g\u1ed3m c\u1ea5p l\u1ea7n \u0111\u1ea7u, c\u1ea5p m\u1edbi, c\u1ea5p \u0111\u1ed5i, c\u1ea5p l\u1ea1i gi\u1ea5y ch\u1ee9ng nh\u1eadn v\u00e0 ch\u1ee9ng nh\u1eadn bi\u1ebfn \u0111\u1ed9ng v\u00e0o gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u00e3 c\u1ea5p) theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/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

2.3\u00a0L\u1ec7 ph\u00ed c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn (l\u1ec7 ph\u00ed c\u1ea5p s\u1ed5 \u0111\u1ecf)<\/em><\/strong><\/p>\n

Khi sang t\u00ean nh\u00e0 \u0111\u1ea5t n\u1ebfu ng\u01b0\u1eddi nh\u1eadn chuy\u1ec3n nh\u01b0\u1ee3ng, nh\u1eadn t\u1eb7ng cho y\u00eau c\u1ea7u v\u00e0 \u0111\u01b0\u1ee3c c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn m\u1edbi s\u1ebd ph\u1ea3i n\u1ed9p kho\u1ea3n l\u1ec7 ph\u00ed n\u00e0y.<\/p>\n

L\u1ec7 ph\u00ed c\u1ea5p gi\u1ea5y ch\u1ee9ng nh\u1eadn quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, quy\u1ec1n s\u1edf h\u1eefu nh\u00e0, t\u00e0i s\u1ea3n g\u1eafn li\u1ec1n v\u1edbi \u0111\u1ea5t 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 gi\u1ea5y ch\u1ee9ng nh\u1eadn quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, quy\u1ec1n s\u1edf h\u1eefu nh\u00e0, t\u00e0i s\u1ea3n g\u1eafn li\u1ec1n v\u1edbi \u0111\u1ea5t.<\/p>\n

L\u1ec7 ph\u00ed c\u1ea5p gi\u1ea5y ch\u1ee9ng nh\u1eadn quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, quy\u1ec1n s\u1edf h\u1eefu nh\u00e0, t\u00e0i s\u1ea3n g\u1eafn li\u1ec1n v\u1edbi \u0111\u1ea5t g\u1ed3m: C\u1ea5p gi\u1ea5y ch\u1ee9ng nh\u1eadn quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, quy\u1ec1n s\u1edf h\u1eefu nh\u00e0, t\u00e0i s\u1ea3n g\u1eafn li\u1ec1n v\u1edbi \u0111\u1ea5t; 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

C\u0103n c\u1ee9 \u0111i\u1ec1u ki\u1ec7n c\u1ee5 th\u1ec3 c\u1ee7a \u0111\u1ecba ph\u01b0\u01a1ng, ch\u00ednh s\u00e1ch ph\u00e1t tri\u1ec3n kinh t\u1ebf – x\u00e3 h\u1ed9i c\u1ee7a \u0111\u1ecba ph\u01b0\u01a1ng \u0111\u1ec3 quy \u0111\u1ecbnh m\u1ee9c thu l\u1ec7 ph\u00ed ph\u00f9 h\u1ee3p, \u0111\u1ea3m b\u1ea3o nguy\u00ean t\u1eafc: M\u1ee9c thu \u0111\u1ed1i v\u1edbi h\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n t\u1ea1i c\u00e1c qu\u1eadn thu\u1ed9c th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c Trung \u01b0\u01a1ng, ph\u01b0\u1eddng n\u1ed9i th\u00e0nh thu\u1ed9c th\u00e0nh ph\u1ed1 ho\u1eb7c th\u1ecb x\u00e3 tr\u1ef1c thu\u1ed9c t\u1ec9nh cao h\u01a1n m\u1ee9c thu t\u1ea1i c\u00e1c khu v\u1ef1c kh\u00e1c; m\u1ee9c thu \u0111\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c cao h\u01a1n m\u1ee9c thu \u0111\u1ed1i v\u1edbi h\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n.<\/p>\n

2.4 Ph\u00ed c\u00f4ng ch\u1ee9ng, ch\u1ee9ng th\u1ef1c<\/em><\/strong><\/p>\n

M\u1ee9c thu ph\u00ed c\u00f4ng ch\u1ee9ng h\u1ee3p \u0111\u1ed3ng \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 sau:<\/p>\n\n\n\n\n\n\n\n\n\n\n\n
\n

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

\n

M\u1ee9c ph\u00ed\/1 tr\u01b0\u1eddng h\u1ee3p<\/strong><\/p>\n<\/td>\n<\/tr>\n

\n

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

\n

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

\n

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

\n

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

\n

T\u1eeb 100-1 t\u1ef7 \u0111\u1ed3ng<\/p>\n<\/td>\n

\n

0,1% GTH\u0110 ho\u1eb7c gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n<\/p>\n<\/td>\n<\/tr>\n

\n

T\u1eeb 1-3 t\u1ef7 \u0111\u1ed3ng<\/p>\n<\/td>\n

\n

1 tri\u1ec7u \u0111\u1ed3ng v\u00e0 0,06% GTH\u0110 ho\u1eb7c gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n v\u01b0\u1ee3t qu\u00e1 1 t\u1ef7 \u0111\u1ed3ng<\/p>\n<\/td>\n<\/tr>\n

\n

T\u1eeb 3-5 t\u1ef7 \u0111\u1ed3ng<\/p>\n<\/td>\n

\n

2,2 tri\u1ec7u \u0111\u1ed3ng v\u00e0 0,05% GTH\u0110 ho\u1eb7c gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n v\u01b0\u1ee3t qu\u00e1 3 t\u1ef7 \u0111\u1ed3ng<\/p>\n<\/td>\n<\/tr>\n

\n

T\u1eeb 5-10 t\u1ef7 \u0111\u1ed3ng<\/p>\n<\/td>\n

\n

3,2 tri\u1ec7u \u0111\u1ed3ng v\u00e0 0,04% GTH\u0110 ho\u1eb7c gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n v\u01b0\u1ee3t qu\u00e1 5 t\u1ef7 \u0111\u1ed3ng<\/p>\n<\/td>\n<\/tr>\n

\n

T\u1eeb 10-100 t\u1ef7 \u0111\u1ed3ng<\/p>\n<\/td>\n

\n

5,2 tri\u1ec7u \u0111\u1ed3ng v\u00e0 0,03% GTH\u0110 ho\u1eb7c gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n v\u01b0\u1ee3t qu\u00e1 10 t\u1ef7 \u0111\u1ed3ng<\/p>\n<\/td>\n<\/tr>\n

\n

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

\n

32,2 tri\u1ec7u \u0111\u1ed3ng v\u00e0 0,02% GTH\u0110 ho\u1eb7c gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n v\u01b0\u1ee3t qu\u00e1 100 t\u1ef7 \u0111\u1ed3ng<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Ch\u00fa th\u00edch<\/em><\/strong>: GTH\u0110 l\u00e0 gi\u00e1 tr\u1ecb h\u1ee3p \u0111\u1ed3ng.<\/p>\n

2.5 Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n<\/em><\/strong><\/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:<\/p>\n

+ Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb mua, b\u00e1n \u0111\u1ea5t \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 sau:<\/p>\n

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%<\/strong><\/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

3. Tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf, ph\u00ed khi sang t\u00ean s\u1ed5 \u0111\u1ecf<\/strong><\/h2>\n

3.1 Mi\u1ec5n l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1<\/em><\/strong><\/p>\n

Mi\u1ec5n l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 \u0111\u1ed1i v\u1edbi nh\u00e0, \u0111\u1ea5t nh\u1eadn th\u1eeba k\u1ebf ho\u1eb7c l\u00e0 qu\u00e0 t\u1eb7ng gi\u1eefa:<\/p>\n

– V\u1ee3 v\u1edbi ch\u1ed3ng;\u00a0<\/p>\n

– Cha \u0111\u1ebb, m\u1eb9 \u0111\u1ebb v\u1edbi con \u0111\u1ebb;\u00a0<\/p>\n

– Cha nu\u00f4i, m\u1eb9 nu\u00f4i v\u1edbi con nu\u00f4i;\u00a0<\/p>\n

– Cha ch\u1ed3ng, m\u1eb9 ch\u1ed3ng v\u1edbi con d\u00e2u;\u00a0<\/p>\n

– Cha v\u1ee3, m\u1eb9 v\u1ee3 v\u1edbi con r\u1ec3;\u00a0<\/p>\n

– \u00d4ng n\u1ed9i, b\u00e0 n\u1ed9i v\u1edbi ch\u00e1u n\u1ed9i;\u00a0<\/p>\n

– \u00d4ng ngo\u1ea1i, b\u00e0 ngo\u1ea1i v\u1edbi ch\u00e1u ngo\u1ea1i;\u00a0<\/p>\n

– Anh, ch\u1ecb, em ru\u1ed9t v\u1edbi nhau nay \u0111\u01b0\u1ee3c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n c\u1ea5p 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.<\/p>\n

3.2 Mi\u1ec5n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n<\/em><\/strong><\/p>\n

C\u00e1c tr\u01b0\u1eddng h\u1ee3p mi\u1ec5n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n:\u00a0<\/p>\n

– Tr\u01b0\u1eddng h\u1ee3p chuy\u1ec3n nh\u01b0\u1ee3ng, t\u1eb7ng cho, th\u1eeba k\u1ebf b\u1ea5t \u0111\u1ed9ng s\u1ea3n (bao g\u1ed3m c\u1ea3 nh\u00e0 \u1edf h\u00ecnh th\u00e0nh trong t\u01b0\u01a1ng lai, c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng h\u00ecnh th\u00e0nh trong t\u01b0\u01a1ng lai theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt v\u1ec1 kinh doanh b\u1ea5t \u0111\u1ed9ng s\u1ea3n) 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

– Tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n chuy\u1ec3n nh\u01b0\u1ee3ng 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

– \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

3.3\u00a0 Mi\u1ec5n, gi\u1ea3m l\u1ec7 ph\u00ed th\u1ea9m \u0111\u1ecbnh, ph\u00ed c\u1ea5p S\u1ed5 \u0111\u1ecf<\/strong><\/p>\n

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

C\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c gi\u1ea3m 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.<\/p>\n

C\u0103n c\u1ee9 ph\u00e1p l\u00fd:<\/p>\n

–\u00a0Ngh\u1ecb \u0111\u1ecbnh 10\/2020\/N\u0110-CP<\/a><\/p>\n

–\u00a0Th\u00f4ng t\u01b0 85\/2019\/TT-BTC<\/a><\/p>\n

–\u00a0Lu\u1eadt Ph\u00ed v\u00e0 l\u1ec7 ph\u00ed 2015<\/a>\u00a0<\/p>\n

–\u00a0Th\u00f4ng t\u01b0 257\/2016\/TT-BTC<\/a><\/p>\n

–\u00a0Th\u00f4ng t\u01b0 111\/2013\/TT-BTC<\/a><\/p>\n

Ngu\u1ed3n: https:\/\/thuvienphapluat.vn\/chinh-sach-phap-luat-moi\/vn\/thoi-su-phap-luat\/tu-van-phap-luat\/53960\/nhung-loai-thue-phi-phai-nop-khi-sang-ten-so-do-nam-2023<\/p>\n","protected":false},"excerpt":{"rendered":"

1. S\u1ed5 \u0111\u1ecf l\u00e0 g\u00ec? Hi\u1ec7n nay, kh\u00f4ng c\u00f3 m\u1ed9t v\u0103n b\u1ea3n n\u00e0o quy \u0111\u1ecbnh v\u1ec1 kh\u00e1i ni\u1ec7m s\u1ed5 \u0111\u1ecf. Tuy nhi\u00ean, c\u00f3 th\u1ec3 hi\u1ec3u, s\u1ed5 \u0111\u1ecf l\u00e0 Gi\u1ea5y ch\u1ee9ng nh\u1eadn do B\u1ed9 T\u00e0i Nguy\u00ean v\u00e0 M\u00f4i tr\u01b0\u1eddng ban h\u00e0nh tr\u01b0\u1edbc ng\u00e0y 10\/12\/2009 v\u1edbi t\u00ean g\u1ecdi ph\u00e1p l\u00fd l\u00e0 \u201cGi\u1ea5y ch\u1ee9ng nh\u1eadn quy\u1ec1n s\u1eed d\u1ee5ng […]<\/p>\n","protected":false},"author":17,"featured_media":1017,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[4],"tags":[],"yoast_head":"\nNh\u1eefng lo\u1ea1i thu\u1ebf ph\u00ed ph\u1ea3i n\u1ed9p khi sang t\u00ean s\u1ed5 \u0111\u1ecf n\u0103m 2023 - B\u1ea5t \u0110\u1ed9ng S\u1ea3n Cam L\u00e2m<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/batdongsancamlam.com.vn\/?p=1016\" \/>\n<meta property=\"og:locale\" content=\"vi_VN\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Nh\u1eefng lo\u1ea1i thu\u1ebf ph\u00ed ph\u1ea3i n\u1ed9p khi sang t\u00ean s\u1ed5 \u0111\u1ecf n\u0103m 2023 - B\u1ea5t \u0110\u1ed9ng S\u1ea3n Cam L\u00e2m\" \/>\n<meta property=\"og:description\" content=\"1. S\u1ed5 \u0111\u1ecf l\u00e0 g\u00ec? Hi\u1ec7n nay, kh\u00f4ng c\u00f3 m\u1ed9t v\u0103n b\u1ea3n n\u00e0o quy \u0111\u1ecbnh v\u1ec1 kh\u00e1i ni\u1ec7m s\u1ed5 \u0111\u1ecf. Tuy nhi\u00ean, c\u00f3 th\u1ec3 hi\u1ec3u, s\u1ed5 \u0111\u1ecf l\u00e0 Gi\u1ea5y ch\u1ee9ng nh\u1eadn do B\u1ed9 T\u00e0i Nguy\u00ean v\u00e0 M\u00f4i tr\u01b0\u1eddng ban h\u00e0nh tr\u01b0\u1edbc ng\u00e0y 10\/12\/2009 v\u1edbi t\u00ean g\u1ecdi ph\u00e1p l\u00fd l\u00e0 \u201cGi\u1ea5y ch\u1ee9ng nh\u1eadn quy\u1ec1n s\u1eed d\u1ee5ng […]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/batdongsancamlam.com.vn\/?p=1016\" \/>\n<meta property=\"og:site_name\" content=\"B\u1ea5t \u0110\u1ed9ng S\u1ea3n Cam L\u00e2m\" \/>\n<meta property=\"article:published_time\" content=\"2023-12-25T17:53:29+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/batdongsancamlam.com.vn\/wp-content\/uploads\/2023\/12\/chi-phi-sang-ten-so-do.png\" \/>\n\t<meta property=\"og:image:width\" content=\"560\" \/>\n\t<meta property=\"og:image:height\" content=\"291\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/png\" \/>\n<meta name=\"author\" content=\"giaphatland\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"\u0110\u01b0\u1ee3c vi\u1ebft b\u1edfi\" \/>\n\t<meta name=\"twitter:data1\" content=\"giaphatland\" \/>\n\t<meta name=\"twitter:label2\" content=\"\u01af\u1edbc t\u00ednh th\u1eddi gian \u0111\u1ecdc\" \/>\n\t<meta name=\"twitter:data2\" content=\"7 ph\u00fat\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/batdongsancamlam.com.vn\/?p=1016\",\"url\":\"https:\/\/batdongsancamlam.com.vn\/?p=1016\",\"name\":\"Nh\u1eefng lo\u1ea1i thu\u1ebf ph\u00ed ph\u1ea3i n\u1ed9p khi sang t\u00ean s\u1ed5 \u0111\u1ecf n\u0103m 2023 - B\u1ea5t \u0110\u1ed9ng S\u1ea3n Cam L\u00e2m\",\"isPartOf\":{\"@id\":\"https:\/\/batdongsancamlam.com.vn\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/batdongsancamlam.com.vn\/?p=1016#primaryimage\"},\"image\":{\"@id\":\"https:\/\/batdongsancamlam.com.vn\/?p=1016#primaryimage\"},\"thumbnailUrl\":\"https:\/\/batdongsancamlam.com.vn\/wp-content\/uploads\/2023\/12\/chi-phi-sang-ten-so-do.png\",\"datePublished\":\"2023-12-25T17:53:29+00:00\",\"dateModified\":\"2023-12-25T17:53:29+00:00\",\"author\":{\"@id\":\"https:\/\/batdongsancamlam.com.vn\/#\/schema\/person\/356423dc1bf0429d0ed22147c1d84586\"},\"breadcrumb\":{\"@id\":\"https:\/\/batdongsancamlam.com.vn\/?p=1016#breadcrumb\"},\"inLanguage\":\"vi\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/batdongsancamlam.com.vn\/?p=1016\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"vi\",\"@id\":\"https:\/\/batdongsancamlam.com.vn\/?p=1016#primaryimage\",\"url\":\"https:\/\/batdongsancamlam.com.vn\/wp-content\/uploads\/2023\/12\/chi-phi-sang-ten-so-do.png\",\"contentUrl\":\"https:\/\/batdongsancamlam.com.vn\/wp-content\/uploads\/2023\/12\/chi-phi-sang-ten-so-do.png\",\"width\":560,\"height\":291},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/batdongsancamlam.com.vn\/?p=1016#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Trang ch\u1ee7\",\"item\":\"https:\/\/batdongsancamlam.com.vn\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Nh\u1eefng lo\u1ea1i thu\u1ebf ph\u00ed ph\u1ea3i n\u1ed9p khi sang t\u00ean s\u1ed5 \u0111\u1ecf n\u0103m 2023\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/batdongsancamlam.com.vn\/#website\",\"url\":\"https:\/\/batdongsancamlam.com.vn\/\",\"name\":\"B\u1ea5t \u0110\u1ed9ng S\u1ea3n Cam L\u00e2m\",\"description\":\"B\u1ea5t \u0110\u1ed9ng S\u1ea3n Gia Ph\u00e1t Land\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/batdongsancamlam.com.vn\/?s={search_term_string}\"},\"query-input\":\"required name=search_term_string\"}],\"inLanguage\":\"vi\"},{\"@type\":\"Person\",\"@id\":\"https:\/\/batdongsancamlam.com.vn\/#\/schema\/person\/356423dc1bf0429d0ed22147c1d84586\",\"name\":\"giaphatland\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"vi\",\"@id\":\"https:\/\/batdongsancamlam.com.vn\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/f119490cedb97c5fe4cf1ae5182f490a?s=96&d=mm&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/f119490cedb97c5fe4cf1ae5182f490a?s=96&d=mm&r=g\",\"caption\":\"giaphatland\"},\"url\":\"https:\/\/batdongsancamlam.com.vn\/?author=17\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Nh\u1eefng lo\u1ea1i thu\u1ebf ph\u00ed ph\u1ea3i n\u1ed9p khi sang t\u00ean s\u1ed5 \u0111\u1ecf n\u0103m 2023 - B\u1ea5t \u0110\u1ed9ng S\u1ea3n Cam L\u00e2m","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/batdongsancamlam.com.vn\/?p=1016","og_locale":"vi_VN","og_type":"article","og_title":"Nh\u1eefng lo\u1ea1i thu\u1ebf ph\u00ed ph\u1ea3i n\u1ed9p khi sang t\u00ean s\u1ed5 \u0111\u1ecf n\u0103m 2023 - B\u1ea5t \u0110\u1ed9ng S\u1ea3n Cam L\u00e2m","og_description":"1. S\u1ed5 \u0111\u1ecf l\u00e0 g\u00ec? Hi\u1ec7n nay, kh\u00f4ng c\u00f3 m\u1ed9t v\u0103n b\u1ea3n n\u00e0o quy \u0111\u1ecbnh v\u1ec1 kh\u00e1i ni\u1ec7m s\u1ed5 \u0111\u1ecf. Tuy nhi\u00ean, c\u00f3 th\u1ec3 hi\u1ec3u, s\u1ed5 \u0111\u1ecf l\u00e0 Gi\u1ea5y ch\u1ee9ng nh\u1eadn do B\u1ed9 T\u00e0i Nguy\u00ean v\u00e0 M\u00f4i tr\u01b0\u1eddng ban h\u00e0nh tr\u01b0\u1edbc ng\u00e0y 10\/12\/2009 v\u1edbi t\u00ean g\u1ecdi ph\u00e1p l\u00fd l\u00e0 \u201cGi\u1ea5y ch\u1ee9ng nh\u1eadn quy\u1ec1n s\u1eed d\u1ee5ng […]","og_url":"https:\/\/batdongsancamlam.com.vn\/?p=1016","og_site_name":"B\u1ea5t \u0110\u1ed9ng S\u1ea3n Cam L\u00e2m","article_published_time":"2023-12-25T17:53:29+00:00","og_image":[{"width":560,"height":291,"url":"https:\/\/batdongsancamlam.com.vn\/wp-content\/uploads\/2023\/12\/chi-phi-sang-ten-so-do.png","type":"image\/png"}],"author":"giaphatland","twitter_card":"summary_large_image","twitter_misc":{"\u0110\u01b0\u1ee3c vi\u1ebft b\u1edfi":"giaphatland","\u01af\u1edbc t\u00ednh th\u1eddi gian \u0111\u1ecdc":"7 ph\u00fat"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebPage","@id":"https:\/\/batdongsancamlam.com.vn\/?p=1016","url":"https:\/\/batdongsancamlam.com.vn\/?p=1016","name":"Nh\u1eefng lo\u1ea1i thu\u1ebf ph\u00ed ph\u1ea3i n\u1ed9p khi sang t\u00ean s\u1ed5 \u0111\u1ecf n\u0103m 2023 - B\u1ea5t \u0110\u1ed9ng S\u1ea3n Cam L\u00e2m","isPartOf":{"@id":"https:\/\/batdongsancamlam.com.vn\/#website"},"primaryImageOfPage":{"@id":"https:\/\/batdongsancamlam.com.vn\/?p=1016#primaryimage"},"image":{"@id":"https:\/\/batdongsancamlam.com.vn\/?p=1016#primaryimage"},"thumbnailUrl":"https:\/\/batdongsancamlam.com.vn\/wp-content\/uploads\/2023\/12\/chi-phi-sang-ten-so-do.png","datePublished":"2023-12-25T17:53:29+00:00","dateModified":"2023-12-25T17:53:29+00:00","author":{"@id":"https:\/\/batdongsancamlam.com.vn\/#\/schema\/person\/356423dc1bf0429d0ed22147c1d84586"},"breadcrumb":{"@id":"https:\/\/batdongsancamlam.com.vn\/?p=1016#breadcrumb"},"inLanguage":"vi","potentialAction":[{"@type":"ReadAction","target":["https:\/\/batdongsancamlam.com.vn\/?p=1016"]}]},{"@type":"ImageObject","inLanguage":"vi","@id":"https:\/\/batdongsancamlam.com.vn\/?p=1016#primaryimage","url":"https:\/\/batdongsancamlam.com.vn\/wp-content\/uploads\/2023\/12\/chi-phi-sang-ten-so-do.png","contentUrl":"https:\/\/batdongsancamlam.com.vn\/wp-content\/uploads\/2023\/12\/chi-phi-sang-ten-so-do.png","width":560,"height":291},{"@type":"BreadcrumbList","@id":"https:\/\/batdongsancamlam.com.vn\/?p=1016#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Trang ch\u1ee7","item":"https:\/\/batdongsancamlam.com.vn\/"},{"@type":"ListItem","position":2,"name":"Nh\u1eefng lo\u1ea1i thu\u1ebf ph\u00ed ph\u1ea3i n\u1ed9p khi sang t\u00ean s\u1ed5 \u0111\u1ecf n\u0103m 2023"}]},{"@type":"WebSite","@id":"https:\/\/batdongsancamlam.com.vn\/#website","url":"https:\/\/batdongsancamlam.com.vn\/","name":"B\u1ea5t \u0110\u1ed9ng S\u1ea3n Cam L\u00e2m","description":"B\u1ea5t \u0110\u1ed9ng S\u1ea3n Gia Ph\u00e1t Land","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/batdongsancamlam.com.vn\/?s={search_term_string}"},"query-input":"required name=search_term_string"}],"inLanguage":"vi"},{"@type":"Person","@id":"https:\/\/batdongsancamlam.com.vn\/#\/schema\/person\/356423dc1bf0429d0ed22147c1d84586","name":"giaphatland","image":{"@type":"ImageObject","inLanguage":"vi","@id":"https:\/\/batdongsancamlam.com.vn\/#\/schema\/person\/image\/","url":"https:\/\/secure.gravatar.com\/avatar\/f119490cedb97c5fe4cf1ae5182f490a?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/f119490cedb97c5fe4cf1ae5182f490a?s=96&d=mm&r=g","caption":"giaphatland"},"url":"https:\/\/batdongsancamlam.com.vn\/?author=17"}]}},"_links":{"self":[{"href":"https:\/\/batdongsancamlam.com.vn\/index.php?rest_route=\/wp\/v2\/posts\/1016"}],"collection":[{"href":"https:\/\/batdongsancamlam.com.vn\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/batdongsancamlam.com.vn\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/batdongsancamlam.com.vn\/index.php?rest_route=\/wp\/v2\/users\/17"}],"replies":[{"embeddable":true,"href":"https:\/\/batdongsancamlam.com.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=1016"}],"version-history":[{"count":1,"href":"https:\/\/batdongsancamlam.com.vn\/index.php?rest_route=\/wp\/v2\/posts\/1016\/revisions"}],"predecessor-version":[{"id":1018,"href":"https:\/\/batdongsancamlam.com.vn\/index.php?rest_route=\/wp\/v2\/posts\/1016\/revisions\/1018"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/batdongsancamlam.com.vn\/index.php?rest_route=\/wp\/v2\/media\/1017"}],"wp:attachment":[{"href":"https:\/\/batdongsancamlam.com.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=1016"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/batdongsancamlam.com.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=1016"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/batdongsancamlam.com.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=1016"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}