{"id":26051,"date":"2025-02-06T15:28:24","date_gmt":"2025-02-06T08:28:24","guid":{"rendered":"http:\/\/infina.vn\/blog\/?p=26051"},"modified":"2025-02-06T15:28:24","modified_gmt":"2025-02-06T08:28:24","slug":"cach-tinh-vat-khi-chuyen-nhuong-bat-dong-san-tc","status":"publish","type":"post","link":"https:\/\/infina.vn\/blog\/cach-tinh-vat-khi-chuyen-nhuong-bat-dong-san-tc\/","title":{"rendered":"C\u00e1ch t\u00ednh VAT khi chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n"},"content":{"rendered":"\n\n<div class=\"kk-star-ratings kksr-auto kksr-align-right kksr-valign-top\"\n    data-payload='{&quot;align&quot;:&quot;right&quot;,&quot;id&quot;:&quot;26051&quot;,&quot;slug&quot;:&quot;default&quot;,&quot;valign&quot;:&quot;top&quot;,&quot;ignore&quot;:&quot;&quot;,&quot;reference&quot;:&quot;auto&quot;,&quot;class&quot;:&quot;&quot;,&quot;count&quot;:&quot;0&quot;,&quot;legendonly&quot;:&quot;&quot;,&quot;readonly&quot;:&quot;&quot;,&quot;score&quot;:&quot;0&quot;,&quot;starsonly&quot;:&quot;&quot;,&quot;best&quot;:&quot;5&quot;,&quot;gap&quot;:&quot;2&quot;,&quot;greet&quot;:&quot;\u0110\u00e1nh gi\u00e1 t\u1ea1i \u0111\u00e2y&quot;,&quot;legend&quot;:&quot;0\\\/5 - (0 votes)&quot;,&quot;size&quot;:&quot;24&quot;,&quot;title&quot;:&quot;C\u00e1ch t\u00ednh VAT khi chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n&quot;,&quot;width&quot;:&quot;0&quot;,&quot;_legend&quot;:&quot;{score}\\\/{best} - ({count} {votes})&quot;,&quot;font_factor&quot;:&quot;1.25&quot;}'>\n            \n<div class=\"kksr-stars\">\n    \n<div class=\"kksr-stars-inactive\">\n            <div class=\"kksr-star\" data-star=\"1\" style=\"padding-right: 2px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 24px; height: 24px;\"><\/div>\n        <\/div>\n            <div class=\"kksr-star\" data-star=\"2\" style=\"padding-right: 2px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 24px; height: 24px;\"><\/div>\n        <\/div>\n            <div class=\"kksr-star\" data-star=\"3\" style=\"padding-right: 2px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 24px; height: 24px;\"><\/div>\n        <\/div>\n            <div class=\"kksr-star\" data-star=\"4\" style=\"padding-right: 2px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 24px; height: 24px;\"><\/div>\n        <\/div>\n            <div class=\"kksr-star\" data-star=\"5\" style=\"padding-right: 2px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 24px; height: 24px;\"><\/div>\n        <\/div>\n    <\/div>\n    \n<div class=\"kksr-stars-active\" style=\"width: 0px;\">\n            <div class=\"kksr-star\" style=\"padding-right: 2px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 24px; height: 24px;\"><\/div>\n        <\/div>\n            <div class=\"kksr-star\" style=\"padding-right: 2px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 24px; height: 24px;\"><\/div>\n        <\/div>\n            <div class=\"kksr-star\" style=\"padding-right: 2px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 24px; height: 24px;\"><\/div>\n        <\/div>\n            <div class=\"kksr-star\" style=\"padding-right: 2px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 24px; height: 24px;\"><\/div>\n        <\/div>\n            <div class=\"kksr-star\" style=\"padding-right: 2px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 24px; height: 24px;\"><\/div>\n        <\/div>\n    <\/div>\n<\/div>\n                \n\n<div class=\"kksr-legend\" style=\"font-size: 19.2px;\">\n            <span class=\"kksr-muted\">\u0110\u00e1nh gi\u00e1 t\u1ea1i \u0111\u00e2y<\/span>\n    <\/div>\n    <\/div>\n<p><strong>B\u1ea1n \u0111ang t\u00ecm c\u00e1ch t\u00ednh thu\u1ebf VAT khi giao d\u1ecbch b\u1ea5t \u0111\u1ed9ng s\u1ea3n?<\/strong> \u0110\u00e2y l\u00e0 nh\u1eefng \u0111i\u1ec1u b\u1ea1n c\u1ea7n bi\u1ebft:<\/p>\n<ul>\n<li><strong>Thu\u1ebf su\u1ea5t VAT<\/strong>: 10% cho chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n, 5% cho thu\u00ea b\u1ea5t \u0111\u1ed9ng s\u1ea3n.<\/li>\n<li><strong>C\u00f4ng th\u1ee9c t\u00ednh<\/strong>:<br \/>\n<strong>S\u1ed1 thu\u1ebf VAT = (Gi\u00e1 b\u00e1n &#8211; Gi\u00e1 tr\u1ecb \u0111\u1ea5t) x Thu\u1ebf su\u1ea5t VAT<\/strong><\/p>\n<ul>\n<li><em>Gi\u00e1 b\u00e1n<\/em>: T\u1ed5ng gi\u00e1 tr\u1ecb giao d\u1ecbch.<\/li>\n<li><em>Gi\u00e1 tr\u1ecb \u0111\u1ea5t<\/em>: X\u00e1c \u0111\u1ecbnh theo b\u1ea3ng gi\u00e1 \u0111\u1ecba ph\u01b0\u01a1ng, kh\u00f4ng bao g\u1ed3m chi ph\u00ed h\u1ea1 t\u1ea7ng.<\/li>\n<\/ul>\n<\/li>\n<li><strong>V\u00ed d\u1ee5<\/strong>: N\u1ebfu gi\u00e1 b\u00e1n l\u00e0 1,5 t\u1ef7 VN\u0110 v\u00e0 gi\u00e1 tr\u1ecb \u0111\u1ea5t l\u00e0 900 tri\u1ec7u VN\u0110, thu\u1ebf VAT l\u00e0 <strong>60 tri\u1ec7u VN\u0110<\/strong>.<\/li>\n<\/ul>\n<p>N\u1eafm r\u00f5 c\u00e1ch t\u00ednh VAT gi\u00fap b\u1ea1n tr\u00e1nh sai s\u00f3t v\u00e0 tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt trong c\u00e1c giao d\u1ecbch b\u1ea5t \u0111\u1ed9ng s\u1ea3n.<\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_73 ez-toc-wrap-center counter-hierarchy ez-toc-counter ez-toc-custom ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">N\u1ed9i dung ch\u00ednh<\/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 eztoc-toggle-hide-by-default' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/infina.vn\/blog\/cach-tinh-vat-khi-chuyen-nhuong-bat-dong-san-tc\/#Cach_tinh_gia_tri_tinh_thue_VAT\" title=\"C\u00e1ch t\u00ednh gi\u00e1 tr\u1ecb t\u00ednh thu\u1ebf VAT\">C\u00e1ch t\u00ednh gi\u00e1 tr\u1ecb t\u00ednh thu\u1ebf VAT<\/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:\/\/infina.vn\/blog\/cach-tinh-vat-khi-chuyen-nhuong-bat-dong-san-tc\/#Cong_thuc_tinh_VAT\" title=\"C\u00f4ng th\u1ee9c t\u00ednh VAT\">C\u00f4ng th\u1ee9c t\u00ednh VAT<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/infina.vn\/blog\/cach-tinh-vat-khi-chuyen-nhuong-bat-dong-san-tc\/#Cach_xac_dinh_gia_tri_dat\" title=\"C\u00e1ch x\u00e1c \u0111\u1ecbnh gi\u00e1 tr\u1ecb \u0111\u1ea5t\">C\u00e1ch x\u00e1c \u0111\u1ecbnh gi\u00e1 tr\u1ecb \u0111\u1ea5t<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/infina.vn\/blog\/cach-tinh-vat-khi-chuyen-nhuong-bat-dong-san-tc\/#Vi_du_minh_hoa\" title=\"V\u00ed d\u1ee5 minh h\u1ecda\">V\u00ed d\u1ee5 minh h\u1ecda<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/infina.vn\/blog\/cach-tinh-vat-khi-chuyen-nhuong-bat-dong-san-tc\/#VAT_cho_cac_loai_bat_dong_san_khac_nhau\" title=\"VAT cho c\u00e1c lo\u1ea1i b\u1ea5t \u0111\u1ed9ng s\u1ea3n kh\u00e1c nhau\">VAT cho c\u00e1c lo\u1ea1i b\u1ea5t \u0111\u1ed9ng s\u1ea3n kh\u00e1c nhau<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/infina.vn\/blog\/cach-tinh-vat-khi-chuyen-nhuong-bat-dong-san-tc\/#VAT_doi_voi_giao_dich_dat\" title=\"VAT \u0111\u1ed1i v\u1edbi giao d\u1ecbch \u0111\u1ea5t\">VAT \u0111\u1ed1i v\u1edbi giao d\u1ecbch \u0111\u1ea5t<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/infina.vn\/blog\/cach-tinh-vat-khi-chuyen-nhuong-bat-dong-san-tc\/#VAT_doi_voi_nha_va_cong_trinh_xay_dung\" title=\"VAT \u0111\u1ed1i v\u1edbi nh\u00e0 v\u00e0 c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng\">VAT \u0111\u1ed1i v\u1edbi nh\u00e0 v\u00e0 c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/infina.vn\/blog\/cach-tinh-vat-khi-chuyen-nhuong-bat-dong-san-tc\/#VAT_doi_voi_bat_dong_san_cho_thue\" title=\"VAT \u0111\u1ed1i v\u1edbi b\u1ea5t \u0111\u1ed9ng s\u1ea3n cho thu\u00ea\">VAT \u0111\u1ed1i v\u1edbi b\u1ea5t \u0111\u1ed9ng s\u1ea3n cho thu\u00ea<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/infina.vn\/blog\/cach-tinh-vat-khi-chuyen-nhuong-bat-dong-san-tc\/#Quy_trinh_nop_thue_VAT\" title=\"Quy tr\u00ecnh n\u1ed9p thu\u1ebf VAT\">Quy tr\u00ecnh n\u1ed9p thu\u1ebf VAT<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/infina.vn\/blog\/cach-tinh-vat-khi-chuyen-nhuong-bat-dong-san-tc\/#Thoi_han_nop_thue\" title=\"Th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf\">Th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/infina.vn\/blog\/cach-tinh-vat-khi-chuyen-nhuong-bat-dong-san-tc\/#Ho_so_ke_khai\" title=\"H\u1ed3 s\u01a1 k\u00ea khai\">H\u1ed3 s\u01a1 k\u00ea khai<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/infina.vn\/blog\/cach-tinh-vat-khi-chuyen-nhuong-bat-dong-san-tc\/#Phuong_thuc_nop_thue\" title=\"Ph\u01b0\u01a1ng th\u1ee9c n\u1ed9p thu\u1ebf\">Ph\u01b0\u01a1ng th\u1ee9c n\u1ed9p thu\u1ebf<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/infina.vn\/blog\/cach-tinh-vat-khi-chuyen-nhuong-bat-dong-san-tc\/#Cac_truong_hop_VAT_dac_biet\" title=\"C\u00e1c tr\u01b0\u1eddng h\u1ee3p VAT \u0111\u1eb7c bi\u1ec7t\">C\u00e1c tr\u01b0\u1eddng h\u1ee3p VAT \u0111\u1eb7c bi\u1ec7t<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/infina.vn\/blog\/cach-tinh-vat-khi-chuyen-nhuong-bat-dong-san-tc\/#Bat_dong_san_duoc_mien_VAT\" title=\"B\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u01b0\u1ee3c mi\u1ec5n VAT\">B\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u01b0\u1ee3c mi\u1ec5n VAT<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/infina.vn\/blog\/cach-tinh-vat-khi-chuyen-nhuong-bat-dong-san-tc\/#Sua_loi_ke_khai_VAT\" title=\"S\u1eeda l\u1ed7i k\u00ea khai VAT\">S\u1eeda l\u1ed7i k\u00ea khai VAT<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/infina.vn\/blog\/cach-tinh-vat-khi-chuyen-nhuong-bat-dong-san-tc\/#Muc_thue_VAT_dac_biet\" title=\"M\u1ee9c thu\u1ebf VAT \u0111\u1eb7c bi\u1ec7t\">M\u1ee9c thu\u1ebf VAT \u0111\u1eb7c bi\u1ec7t<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/infina.vn\/blog\/cach-tinh-vat-khi-chuyen-nhuong-bat-dong-san-tc\/#Ket_luan\" title=\"K\u1ebft lu\u1eadn\">K\u1ebft lu\u1eadn<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/infina.vn\/blog\/cach-tinh-vat-khi-chuyen-nhuong-bat-dong-san-tc\/#Diem_can_luu_y\" title=\"\u0110i\u1ec3m c\u1ea7n l\u01b0u \u00fd\">\u0110i\u1ec3m c\u1ea7n l\u01b0u \u00fd<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/infina.vn\/blog\/cach-tinh-vat-khi-chuyen-nhuong-bat-dong-san-tc\/#Danh_muc_kiem_tra_VAT_trong_linh_vuc_bat_dong_san\" title=\"Danh m\u1ee5c ki\u1ec3m tra VAT trong l\u0129nh v\u1ef1c b\u1ea5t \u0111\u1ed9ng s\u1ea3n\">Danh m\u1ee5c ki\u1ec3m tra VAT trong l\u0129nh v\u1ef1c b\u1ea5t \u0111\u1ed9ng s\u1ea3n<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/infina.vn\/blog\/cach-tinh-vat-khi-chuyen-nhuong-bat-dong-san-tc\/#Cau_hoi_thuong_gap\" title=\"C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p\">C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-21\" href=\"https:\/\/infina.vn\/blog\/cach-tinh-vat-khi-chuyen-nhuong-bat-dong-san-tc\/#Muc_thue_VAT_cho_giao_dich_bat_dong_san_la_bao_nhieu\" title=\"M\u1ee9c thu\u1ebf VAT cho giao d\u1ecbch b\u1ea5t \u0111\u1ed9ng s\u1ea3n l\u00e0 bao nhi\u00eau?\">M\u1ee9c thu\u1ebf VAT cho giao d\u1ecbch b\u1ea5t \u0111\u1ed9ng s\u1ea3n l\u00e0 bao nhi\u00eau?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-22\" href=\"https:\/\/infina.vn\/blog\/cach-tinh-vat-khi-chuyen-nhuong-bat-dong-san-tc\/#Cach_tinh_gia_tri_tinh_thue_VAT_chinh_xac\" title=\"C\u00e1ch t\u00ednh gi\u00e1 tr\u1ecb t\u00ednh thu\u1ebf VAT ch\u00ednh x\u00e1c?\">C\u00e1ch t\u00ednh gi\u00e1 tr\u1ecb t\u00ednh thu\u1ebf VAT ch\u00ednh x\u00e1c?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-23\" href=\"https:\/\/infina.vn\/blog\/cach-tinh-vat-khi-chuyen-nhuong-bat-dong-san-tc\/#Nhung_truong_hop_nao_duoc_mien_thue_VAT\" title=\"Nh\u1eefng tr\u01b0\u1eddng h\u1ee3p n\u00e0o \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf VAT?\">Nh\u1eefng tr\u01b0\u1eddng h\u1ee3p n\u00e0o \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf VAT?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-24\" href=\"https:\/\/infina.vn\/blog\/cach-tinh-vat-khi-chuyen-nhuong-bat-dong-san-tc\/#Phai_lam_gi_khi_phat_hien_sai_sot_trong_ke_khai_VAT\" title=\"Ph\u1ea3i l\u00e0m g\u00ec khi ph\u00e1t hi\u1ec7n sai s\u00f3t trong k\u00ea khai VAT?\">Ph\u1ea3i l\u00e0m g\u00ec khi ph\u00e1t hi\u1ec7n sai s\u00f3t trong k\u00ea khai VAT?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Cach_tinh_gia_tri_tinh_thue_VAT\"><\/span>C\u00e1ch t\u00ednh gi\u00e1 tr\u1ecb t\u00ednh thu\u1ebf VAT<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3><span class=\"ez-toc-section\" id=\"Cong_thuc_tinh_VAT\"><\/span>C\u00f4ng th\u1ee9c t\u00ednh VAT<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>\u0110\u1ec3 t\u00ednh \u0111\u01b0\u1ee3c s\u1ed1 thu\u1ebf VAT khi chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n, b\u1ea1n c\u00f3 th\u1ec3 \u00e1p d\u1ee5ng c\u00f4ng th\u1ee9c sau:<\/p>\n<p><strong>S\u1ed1 thu\u1ebf VAT = (Gi\u00e1 b\u00e1n &#8211; Gi\u00e1 tr\u1ecb \u0111\u1ea5t) x Thu\u1ebf su\u1ea5t VAT<\/strong><\/p>\n<p>Trong \u0111\u00f3:<\/p>\n<ul>\n<li><strong>Gi\u00e1 b\u00e1n<\/strong>: T\u1ed5ng gi\u00e1 tr\u1ecb giao d\u1ecbch c\u1ee7a b\u1ea5t \u0111\u1ed9ng s\u1ea3n.<\/li>\n<li><strong>Gi\u00e1 tr\u1ecb \u0111\u1ea5t<\/strong>: \u0110\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh d\u1ef1a tr\u00ean b\u1ea3ng gi\u00e1 \u0111\u1ecba ph\u01b0\u01a1ng, kh\u00f4ng bao g\u1ed3m c\u01a1 s\u1edf h\u1ea1 t\u1ea7ng ho\u1eb7c c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng.<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Cach_xac_dinh_gia_tri_dat\"><\/span>C\u00e1ch x\u00e1c \u0111\u1ecbnh gi\u00e1 tr\u1ecb \u0111\u1ea5t<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Gi\u00e1 tr\u1ecb t\u00ednh thu\u1ebf VAT \u0111\u01b0\u1ee3c t\u00ednh b\u1eb1ng c\u00e1ch l\u1ea5y gi\u00e1 b\u00e1n tr\u1eeb \u0111i gi\u00e1 tr\u1ecb \u0111\u1ea5t, theo quy \u0111\u1ecbnh c\u1ee7a \u0111\u1ecba ph\u01b0\u01a1ng. Vi\u1ec7c t\u00ednh to\u00e1n ch\u00ednh x\u00e1c kh\u00f4ng ch\u1ec9 gi\u00fap tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt m\u00e0 c\u00f2n h\u1ed7 tr\u1ee3 qu\u1ea3n l\u00fd chi ph\u00ed hi\u1ec7u qu\u1ea3 trong giao d\u1ecbch b\u1ea5t \u0111\u1ed9ng s\u1ea3n.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Vi_du_minh_hoa\"><\/span>V\u00ed d\u1ee5 minh h\u1ecda<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Gi\u1ea3 s\u1eed m\u1ed9t c\u0103n nh\u00e0 \u0111\u01b0\u1ee3c b\u00e1n v\u1edbi gi\u00e1 1,5 t\u1ef7 VN\u0110, trong \u0111\u00f3 gi\u00e1 tr\u1ecb \u0111\u1ea5t l\u00e0 900 tri\u1ec7u VN\u0110. Khi \u0111\u00f3:<\/p>\n<ul>\n<li>Gi\u00e1 tr\u1ecb t\u00ednh thu\u1ebf: <strong>600 tri\u1ec7u VN\u0110<\/strong> (1,5 t\u1ef7 &#8211; 900 tri\u1ec7u).<\/li>\n<li>Thu\u1ebf VAT ph\u1ea3i n\u1ed9p: <strong>60 tri\u1ec7u VN\u0110<\/strong> (600 tri\u1ec7u x 10%).<\/li>\n<\/ul>\n<blockquote><p>&#8220;Gi\u00e1 tr\u1ecb t\u00ednh thu\u1ebf VAT cho giao d\u1ecbch b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng c\u00e1ch l\u1ea5y gi\u00e1 tr\u1ecb c\u1ee7a t\u00e0i s\u1ea3n tr\u1eeb \u0111i gi\u00e1 tr\u1ecb \u0111\u1ea5t. Vi\u1ec7c t\u00ednh to\u00e1n c\u1ea7n tu\u00e2n th\u1ee7 \u0111\u00fang c\u00e1c quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng v\u00e0 c\u00e1c th\u00f4ng t\u01b0 h\u01b0\u1edbng d\u1eabn li\u00ean quan c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh&#8221;.<\/p><\/blockquote>\n<p>H\u00e3y lu\u00f4n s\u1eed d\u1ee5ng b\u1ea3ng gi\u00e1 \u0111\u1ea5t m\u1edbi nh\u1ea5t, c\u1eadp nh\u1eadt c\u00e1c quy \u0111\u1ecbnh li\u00ean quan, v\u00e0 tham kh\u1ea3o \u00fd ki\u1ebfn chuy\u00ean gia khi c\u1ea7n \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o t\u00ednh to\u00e1n ch\u00ednh x\u00e1c.<\/p>\n<p>Vi\u1ec7c hi\u1ec3u r\u00f5 c\u00e1ch t\u00ednh thu\u1ebf VAT s\u1ebd gi\u00fap b\u1ea1n \u00e1p d\u1ee5ng \u0111\u00fang m\u1ee9c thu\u1ebf cho t\u1eebng giao d\u1ecbch b\u1ea5t \u0111\u1ed9ng s\u1ea3n.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"VAT_cho_cac_loai_bat_dong_san_khac_nhau\"><\/span>VAT cho c\u00e1c lo\u1ea1i b\u1ea5t \u0111\u1ed9ng s\u1ea3n kh\u00e1c nhau<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3><span class=\"ez-toc-section\" id=\"VAT_doi_voi_giao_dich_dat\"><\/span>VAT \u0111\u1ed1i v\u1edbi giao d\u1ecbch \u0111\u1ea5t<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Khi chuy\u1ec3n nh\u01b0\u1ee3ng \u0111\u1ea5t kh\u00f4ng c\u00f3 c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng, thu\u1ebf VAT \u0111\u01b0\u1ee3c t\u00ednh d\u1ef1a tr\u00ean gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng sau khi tr\u1eeb \u0111i gi\u00e1 tr\u1ecb \u0111\u1ea5t.<\/p>\n<p>V\u00ed d\u1ee5: N\u1ebfu m\u1ed9t l\u00f4 \u0111\u1ea5t \u0111\u01b0\u1ee3c chuy\u1ec3n nh\u01b0\u1ee3ng v\u1edbi gi\u00e1 1 t\u1ef7 \u0111\u1ed3ng, trong \u0111\u00f3 gi\u00e1 tr\u1ecb \u0111\u1ea5t l\u00e0 800 tri\u1ec7u \u0111\u1ed3ng, th\u00ec thu\u1ebf VAT ph\u1ea3i n\u1ed9p l\u00e0 20 tri\u1ec7u \u0111\u1ed3ng (10% c\u1ee7a 200 tri\u1ec7u).<\/p>\n<p>Ngo\u00e0i \u0111\u1ea5t, c\u00e1c lo\u1ea1i b\u1ea5t \u0111\u1ed9ng s\u1ea3n kh\u00e1c nh\u01b0 nh\u00e0 \u1edf v\u00e0 c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng c\u00f3 c\u00e1ch t\u00ednh thu\u1ebf VAT kh\u00e1c.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"VAT_doi_voi_nha_va_cong_trinh_xay_dung\"><\/span>VAT \u0111\u1ed1i v\u1edbi nh\u00e0 v\u00e0 c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>V\u1edbi b\u1ea5t \u0111\u1ed9ng s\u1ea3n c\u00f3 c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng, thu\u1ebf VAT \u0111\u01b0\u1ee3c t\u00ednh d\u1ef1a tr\u00ean gi\u00e1 tr\u1ecb bao g\u1ed3m:<\/p>\n<ul>\n<li>Gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng<\/li>\n<li>Tr\u1eeb \u0111i gi\u00e1 tr\u1ecb \u0111\u1ea5t<\/li>\n<li>C\u1ed9ng th\u00eam chi ph\u00ed x\u00e2y d\u1ef1ng c\u00f4ng tr\u00ecnh<\/li>\n<\/ul>\n<p>V\u00ed d\u1ee5: M\u1ed9t b\u1ea5t \u0111\u1ed9ng s\u1ea3n c\u00f3 gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng 2 t\u1ef7 \u0111\u1ed3ng, gi\u00e1 tr\u1ecb \u0111\u1ea5t l\u00e0 1 t\u1ef7 \u0111\u1ed3ng, v\u00e0 chi ph\u00ed x\u00e2y d\u1ef1ng l\u00e0 500 tri\u1ec7u \u0111\u1ed3ng. Khi \u0111\u00f3, gi\u00e1 tr\u1ecb t\u00ednh thu\u1ebf VAT s\u1ebd l\u00e0 1,5 t\u1ef7 \u0111\u1ed3ng.<\/p>\n<p>\u0110\u1ed1i v\u1edbi b\u1ea5t \u0111\u1ed9ng s\u1ea3n cho thu\u00ea, c\u00e1ch t\u00ednh thu\u1ebf VAT l\u1ea1i c\u00f3 s\u1ef1 kh\u00e1c bi\u1ec7t.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"VAT_doi_voi_bat_dong_san_cho_thue\"><\/span>VAT \u0111\u1ed1i v\u1edbi b\u1ea5t \u0111\u1ed9ng s\u1ea3n cho thu\u00ea<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Theo Th\u00f4ng t\u01b0 13\/2023\/TT-BTC (\u00e1p d\u1ee5ng t\u1eeb th\u00e1ng 4\/2023), thu\u1ebf VAT cho thu\u00ea b\u1ea5t \u0111\u1ed9ng s\u1ea3n (bao g\u1ed3m nh\u00e0 \u1edf, v\u0103n ph\u00f2ng, nh\u00e0 x\u01b0\u1edfng) l\u00e0 10% tr\u00ean gi\u00e1 cho thu\u00ea. B\u00ean cho thu\u00ea ch\u1ecbu tr\u00e1ch nhi\u1ec7m n\u1ed9p kho\u1ea3n thu\u1ebf n\u00e0y.<\/p>\n<p>Trong tr\u01b0\u1eddng h\u1ee3p cho thu\u00ea, thu\u1ebf VAT \u0111\u01b0\u1ee3c t\u00ednh tr\u1ef1c ti\u1ebfp tr\u00ean doanh thu t\u1eeb ho\u1ea1t \u0111\u1ed9ng cho thu\u00ea m\u00e0 kh\u00f4ng c\u1ea7n tr\u1eeb gi\u00e1 tr\u1ecb \u0111\u1ea5t nh\u01b0 khi chuy\u1ec3n nh\u01b0\u1ee3ng.<\/p>\n<div class=\"infina-box\">\n<p style=\"color: black;\"><strong>Gi\u00fap ti\u1ec1n c\u1ee7a b\u1ea1n sinh l\u1eddi hi\u1ec7u qu\u1ea3!<\/strong><\/p>\n<p class=\"my-3\">T\u00e0i kho\u1ea3n sinh l\u1eddi <a href=\"https:\/\/infina.vn\" data-internallinksmanager029f6b8e52c=\"2\" title=\"Infina\" target=\"_blank\" rel=\"noopener\">Infina<\/a> l\u00e0 s\u1ef1 l\u1ef1a ch\u1ecdn l\u00fd t\u01b0\u1edfng cho t\u1ea5t c\u1ea3 m\u1ecdi ng\u01b0\u1eddi, nh\u1eefng ai mu\u1ed1n t\u1ed1i \u01b0u h\u00f3a t\u00e0i ch\u00ednh c\u00e1 nh\u00e2n v\u00e0 sinh l\u1eddi tr\u00ean d\u00f2ng ti\u1ec1n c\u1ee7a m\u00ecnh:<\/p>\n<p class=\"my-3\">Sinh l\u1eddi tr\u00ean qu\u1ef9 d\u1ef1 ph\u00f2ng<\/p>\n<p class=\"my-3\">Sinh l\u1eddi tr\u00ean ti\u1ec1n l\u01b0\u01a1ng<\/p>\n<p class=\"my-3\">Sinh l\u1eddi tr\u00ean doanh thu c\u1eeda h\u00e0ng<\/p>\n<p class=\"my-3\">Sinh l\u1eddi tr\u00ean ti\u1ec1n ch\u1edd t\u00e1i \u0111\u1ea7u t\u01b0<\/p>\n<p class=\"my-3\">V\u1edbi m\u1ed9t t\u00e0i kho\u1ea3n duy nh\u1ea5t, b\u1ea1n c\u00f3 th\u1ec3 d\u1ec5 d\u00e0ng qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh v\u00e0 sinh l\u1eddi m\u1ed7i ng\u00e0y t\u1eeb s\u1ed1 ti\u1ec1n nh\u00e0n r\u1ed7i m\u1ed9t c\u00e1ch hi\u1ec7u qu\u1ea3 v\u00e0 an to\u00e0n.<\/p>\n<p>T\u00c0I KHO\u1ea2N SINH L\u1edcI: T\u01b0\u01a1ng t\u1ef1 g\u1eedi ti\u1ebft ki\u1ec7m ng\u00e2n h\u00e0ng nh\u01b0ng l\u1ee3i nhu\u1eadn \u01b0u \u0111\u00e3i v\u01b0\u1ee3t tr\u1ed9i<\/p>\n<p class=\"my-3\">Sinh l\u1eddi linh ho\u1ea1t v\u1edbi l\u1ee3i nhu\u1eadn 4.9%\/n\u0103m, cao h\u01a1n g\u1eedi ti\u1ebft ki\u1ec7m kh\u00f4ng k\u1ef3 h\u1ea1n th\u00f4ng th\u01b0\u1eddng ch\u1ec9 c\u00f3 0.1%-0.5%\/n\u0103m. N\u1ea1p v\u00e0 r\u00fat ti\u1ec1n nhanh ch\u00f3ng trong v\u00f2ng 30 gi\u00e2y, nh\u1eadn l\u00e3i h\u00e0ng ng\u00e0y v\u00e0 r\u00fat v\u1ed1n b\u1ea5t k\u1ef3 l\u00fac n\u00e0o m\u00e0 kh\u00f4ng b\u1ecb m\u1ea5t l\u1ee3i nhu\u1eadn.<\/p>\n<p class=\"my-3\">Sinh l\u1eddi c\u00f3 k\u1ef3 h\u1ea1n:<\/p>\n<p class=\"my-3\">\u0110\u1ec3 t\u1ed1i \u0111a h\u00f3a l\u1ee3i nhu\u1eadn, Infina cung c\u1ea5p c\u00e1c g\u00f3i c\u00f3 k\u1ef3 h\u1ea1n t\u1eeb 1 &#8211; 12 th\u00e1ng v\u1edbi l\u1ee3i nhu\u1eadn h\u1ea5p d\u1eabn l\u00ean \u0111\u1ebfn 5.7%\/n\u0103m.<\/p>\n<p><a class=\"infina-button\" href=\"https:\/\/infina.vn\/\">Tr\u1ea3i nghi\u1ec7m sinh l\u1eddi mi\u1ec5n ph\u00ed<\/a><\/p>\n<\/div>\n<h2><span class=\"ez-toc-section\" id=\"Quy_trinh_nop_thue_VAT\"><\/span>Quy tr\u00ecnh n\u1ed9p thu\u1ebf VAT<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Quy tr\u00ecnh n\u1ed9p thu\u1ebf VAT l\u00e0 b\u01b0\u1edbc quan tr\u1ecdng \u0111\u1ec3 ho\u00e0n t\u1ea5t ngh\u0129a v\u1ee5 t\u00e0i ch\u00ednh khi th\u1ef1c hi\u1ec7n giao d\u1ecbch b\u1ea5t \u0111\u1ed9ng s\u1ea3n.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Thoi_han_nop_thue\"><\/span>Th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li><strong>C\u00e1 nh\u00e2n<\/strong>: Ph\u1ea3i n\u1ed9p thu\u1ebf tr\u01b0\u1edbc ng\u00e0y 10 c\u1ee7a th\u00e1ng sau khi ph\u00e1t sinh giao d\u1ecbch.<\/li>\n<li><strong>Doanh nghi\u1ec7p<\/strong>: H\u1ea1n n\u1ed9p l\u00e0 tr\u01b0\u1edbc ng\u00e0y 20 c\u1ee7a th\u00e1ng k\u1ebf ti\u1ebfp.<\/li>\n<\/ul>\n<p>N\u1ebfu ch\u1eadm n\u1ed9p, m\u1ee9c ph\u1ea1t dao \u0111\u1ed9ng t\u1eeb 1% \u0111\u1ebfn 5% s\u1ed1 ti\u1ec1n thu\u1ebf, t\u00f9y thu\u1ed9c v\u00e0o th\u1eddi gian ch\u1eadm tr\u1ec5.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Ho_so_ke_khai\"><\/span>H\u1ed3 s\u01a1 k\u00ea khai<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>\u0110\u1ec3 ho\u00e0n t\u1ea5t k\u00ea khai thu\u1ebf VAT, b\u1ea1n c\u1ea7n chu\u1ea9n b\u1ecb c\u00e1c t\u00e0i li\u1ec7u sau:<\/p>\n<ul>\n<li>T\u1edd khai thu\u1ebf VAT (theo m\u1eabu quy \u0111\u1ecbnh)<\/li>\n<li>H\u1ee3p \u0111\u1ed3ng chuy\u1ec3n nh\u01b0\u1ee3ng (b\u1ea3n g\u1ed1c ho\u1eb7c b\u1ea3n sao c\u00f3 c\u00f4ng ch\u1ee9ng)<\/li>\n<li>Gi\u1ea5y ch\u1ee9ng nh\u1eadn quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t (b\u1ea3n sao c\u00f4ng ch\u1ee9ng)<\/li>\n<li>Ch\u1ee9ng t\u1eeb thanh to\u00e1n (h\u00f3a \u0111\u01a1n ho\u1eb7c phi\u1ebfu thu ti\u1ec1n)<\/li>\n<li>B\u00e1o c\u00e1o \u0111\u1ecbnh gi\u00e1 t\u00e0i s\u1ea3n (n\u1ebfu \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf y\u00eau c\u1ea7u).<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Phuong_thuc_nop_thue\"><\/span>Ph\u01b0\u01a1ng th\u1ee9c n\u1ed9p thu\u1ebf<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>B\u1ea1n c\u00f3 th\u1ec3 ch\u1ecdn m\u1ed9t trong ba c\u00e1ch sau \u0111\u1ec3 n\u1ed9p thu\u1ebf VAT:<\/p>\n<ul>\n<li>N\u1ed9p tr\u1ef1c tuy\u1ebfn qua C\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf<\/li>\n<li>Chuy\u1ec3n kho\u1ea3n qua ng\u00e2n h\u00e0ng<\/li>\n<li>N\u1ed9p tr\u1ef1c ti\u1ebfp t\u1ea1i c\u00e1c \u0111i\u1ec3m thu thu\u1ebf.<\/li>\n<\/ul>\n<p>N\u1ebfu ph\u00e1t hi\u1ec7n sai s\u00f3t trong qu\u00e1 tr\u00ecnh k\u00ea khai, b\u1ea1n c\u00f3 th\u1ec3 \u0111i\u1ec1u ch\u1ec9nh b\u1eb1ng c\u00e1ch n\u1ed9p t\u1edd khai b\u1ed5 sung k\u00e8m theo c\u00e1c ch\u1ee9ng t\u1eeb gi\u1ea3i tr\u00ecnh c\u1ea7n thi\u1ebft.<\/p>\n<p>Tu\u00e2n th\u1ee7 \u0111\u00fang quy tr\u00ecnh kh\u00f4ng ch\u1ec9 gi\u00fap b\u1ea1n tr\u00e1nh r\u1ee7i ro t\u00e0i ch\u00ednh m\u00e0 c\u00f2n \u0111\u1ea3m b\u1ea3o th\u1ef1c hi\u1ec7n \u0111\u00fang quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Cac_truong_hop_VAT_dac_biet\"><\/span>C\u00e1c tr\u01b0\u1eddng h\u1ee3p VAT \u0111\u1eb7c bi\u1ec7t<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>B\u00ean c\u1ea1nh c\u00e1c quy \u0111\u1ecbnh chung, m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p \u0111\u1eb7c bi\u1ec7t v\u1ec1 mi\u1ec5n thu\u1ebf, s\u1eeda l\u1ed7i v\u00e0 m\u1ee9c thu\u1ebf \u01b0u \u0111\u00e3i li\u00ean quan \u0111\u1ebfn giao d\u1ecbch b\u1ea5t \u0111\u1ed9ng s\u1ea3n c\u0169ng c\u1ea7n \u0111\u01b0\u1ee3c ch\u00fa \u00fd.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Bat_dong_san_duoc_mien_VAT\"><\/span>B\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u01b0\u1ee3c mi\u1ec5n VAT<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt thu\u1ebf t\u1ea1i Vi\u1ec7t Nam, c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau \u0111\u00e2y \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf VAT:<\/p>\n<ul>\n<li>Chuy\u1ec3n nh\u01b0\u1ee3ng quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t n\u00f4ng nghi\u1ec7p, l\u00e2m nghi\u1ec7p, nu\u00f4i tr\u1ed3ng th\u1ee7y s\u1ea3n v\u00e0 s\u1ea3n xu\u1ea5t mu\u1ed1i.<\/li>\n<li>Nh\u00e0 v\u00e0 c\u0103n h\u1ed9 \u0111\u00e3 \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng cho m\u1ee5c \u0111\u00edch \u1edf t\u1eeb 5 n\u0103m tr\u1edf l\u00ean, \u00e1p d\u1ee5ng cho giao d\u1ecbch gi\u1eefa c\u00e1 nh\u00e2n.<\/li>\n<\/ul>\n<blockquote><p>Theo Th\u00f4ng t\u01b0 219\/2013\/TT-BTC: &#8220;Vi\u1ec7c b\u00e1n nh\u00e0 v\u00e0 c\u0103n h\u1ed9 \u0111\u00e3 s\u1eed d\u1ee5ng cho m\u1ee5c \u0111\u00edch \u1edf t\u1eeb 5 n\u0103m tr\u1edf l\u00ean \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf VAT&#8221;.<\/p><\/blockquote>\n<p>N\u1ebfu giao d\u1ecbch kh\u00f4ng thu\u1ed9c di\u1ec7n mi\u1ec5n thu\u1ebf, qu\u00e1 tr\u00ecnh k\u00ea khai v\u00e0 s\u1eeda l\u1ed7i VAT c\u1ea7n \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n k\u1ef9 l\u01b0\u1ee1ng \u0111\u1ec3 tr\u00e1nh sai s\u00f3t.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Sua_loi_ke_khai_VAT\"><\/span>S\u1eeda l\u1ed7i k\u00ea khai VAT<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Khi ph\u00e1t hi\u1ec7n sai s\u00f3t trong k\u00ea khai VAT, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u1ea7n l\u1eadp t\u1edd khai \u0111i\u1ec1u ch\u1ec9nh b\u1ed5 sung, g\u1eedi k\u00e8m h\u1ed3 s\u01a1 gi\u1ea3i tr\u00ecnh v\u00e0 th\u1ef1c hi\u1ec7n \u0111\u1ea7y \u0111\u1ee7 ngh\u0129a v\u1ee5 thu\u1ebf ph\u00e1t sinh, bao g\u1ed3m n\u1ed9p th\u00eam ho\u1eb7c y\u00eau c\u1ea7u ho\u00e0n thu\u1ebf.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Muc_thue_VAT_dac_biet\"><\/span>M\u1ee9c thu\u1ebf VAT \u0111\u1eb7c bi\u1ec7t<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>M\u1ed9t s\u1ed1 d\u1ef1 \u00e1n b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng m\u1ee9c thu\u1ebf VAT \u01b0u \u0111\u00e3i, c\u1ee5 th\u1ec3:<\/p>\n<table>\n<colgroup>\n<col \/>\n<col \/><\/colgroup>\n<tbody>\n<tr>\n<th colspan=\"1\" rowspan=\"1\">Lo\u1ea1i d\u1ef1 \u00e1n<\/th>\n<th colspan=\"1\" rowspan=\"1\">M\u1ee9c thu\u1ebf VAT<\/th>\n<\/tr>\n<tr>\n<td colspan=\"1\" rowspan=\"1\">Nh\u00e0 \u1edf x\u00e3 h\u1ed9i<\/td>\n<td colspan=\"1\" rowspan=\"1\">5%<\/td>\n<\/tr>\n<tr>\n<td colspan=\"1\" rowspan=\"1\">D\u1ef1 \u00e1n th\u00f4ng th\u01b0\u1eddng<\/td>\n<td colspan=\"1\" rowspan=\"1\">10%<\/td>\n<\/tr>\n<tr>\n<td colspan=\"1\" rowspan=\"1\">D\u1ef1 \u00e1n t\u1ea1i v\u00f9ng kh\u00f3 kh\u0103n<\/td>\n<td colspan=\"1\" rowspan=\"1\">5%<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u0110\u1ec3 \u00e1p d\u1ee5ng \u0111\u00fang m\u1ee9c thu\u1ebf, c\u1ea7n \u0111\u1ea3m b\u1ea3o d\u1ef1 \u00e1n \u0111\u00e1p \u1ee9ng c\u00e1c \u0111i\u1ec1u ki\u1ec7n quy \u0111\u1ecbnh. Vi\u1ec7c l\u01b0u tr\u1eef h\u1ed3 s\u01a1 ch\u1ee9ng minh \u01b0u \u0111\u00e3i c\u0169ng r\u1ea5t quan tr\u1ecdng v\u00e0 n\u00ean tham kh\u1ea3o \u00fd ki\u1ebfn chuy\u00ean gia khi c\u1ea7n thi\u1ebft.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span>K\u1ebft lu\u1eadn<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3><span class=\"ez-toc-section\" id=\"Diem_can_luu_y\"><\/span>\u0110i\u1ec3m c\u1ea7n l\u01b0u \u00fd<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Vi\u1ec7c t\u00ednh v\u00e0 k\u00ea khai thu\u1ebf VAT c\u1ea7n \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n ch\u00ednh x\u00e1c, tu\u00e2n th\u1ee7 c\u00e1c quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh. Theo Th\u00f4ng t\u01b0 13\/2023\/TT-BTC, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u1ea7n ch\u00fa \u00fd nh\u1eefng \u0111i\u1ec1u sau:<\/p>\n<ul>\n<li><strong>X\u00e1c \u0111\u1ecbnh \u0111\u00fang gi\u00e1 tr\u1ecb t\u00ednh thu\u1ebf<\/strong>: Lo\u1ea1i tr\u1eeb gi\u00e1 tr\u1ecb \u0111\u1ea5t ra kh\u1ecfi t\u1ed5ng gi\u00e1 tr\u1ecb giao d\u1ecbch.<\/li>\n<li><strong>\u00c1p d\u1ee5ng m\u1ee9c thu\u1ebf ph\u00f9 h\u1ee3p<\/strong>: 10% cho giao d\u1ecbch th\u00f4ng th\u01b0\u1eddng, 5% cho nh\u00e0 \u1edf x\u00e3 h\u1ed9i v\u00e0 c\u00e1c d\u1ef1 \u00e1n t\u1ea1i khu v\u1ef1c kh\u00f3 kh\u0103n. \u0110\u1ed3ng th\u1eddi, \u0111\u1ea3m b\u1ea3o n\u1ed9p h\u1ed3 s\u01a1 \u0111\u00fang h\u1ea1n \u0111\u1ec3 tr\u00e1nh b\u1ecb ph\u1ea1t.<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Danh_muc_kiem_tra_VAT_trong_linh_vuc_bat_dong_san\"><\/span>Danh m\u1ee5c ki\u1ec3m tra VAT trong l\u0129nh v\u1ef1c b\u1ea5t \u0111\u1ed9ng s\u1ea3n<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>\u0110\u1ec3 \u0111\u1ea3m b\u1ea3o quy tr\u00ecnh k\u00ea khai \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n \u0111\u1ea7y \u0111\u1ee7, b\u1ea1n c\u00f3 th\u1ec3 tham kh\u1ea3o danh m\u1ee5c ki\u1ec3m tra d\u01b0\u1edbi \u0111\u00e2y:<\/p>\n<table>\n<colgroup>\n<col \/>\n<col \/><\/colgroup>\n<tbody>\n<tr>\n<th colspan=\"1\" rowspan=\"1\">B\u01b0\u1edbc th\u1ef1c hi\u1ec7n<\/th>\n<th colspan=\"1\" rowspan=\"1\">N\u1ed9i dung c\u1ea7n ki\u1ec3m tra<\/th>\n<\/tr>\n<tr>\n<td colspan=\"1\" rowspan=\"1\">X\u00e1c \u0111\u1ecbnh lo\u1ea1i b\u1ea5t \u0111\u1ed9ng s\u1ea3n<\/td>\n<td colspan=\"1\" rowspan=\"1\">Xem x\u00e9t c\u00f3 thu\u1ed9c di\u1ec7n mi\u1ec5n thu\u1ebf ho\u1eb7c \u00e1p d\u1ee5ng m\u1ee9c thu\u1ebf \u0111\u1eb7c bi\u1ec7t hay kh\u00f4ng<\/td>\n<\/tr>\n<tr>\n<td colspan=\"1\" rowspan=\"1\">T\u00ednh to\u00e1n gi\u00e1 tr\u1ecb<\/td>\n<td colspan=\"1\" rowspan=\"1\">T\u00e1ch ri\u00eang gi\u00e1 tr\u1ecb \u0111\u1ea5t v\u00e0 gi\u00e1 tr\u1ecb c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng<\/td>\n<\/tr>\n<tr>\n<td colspan=\"1\" rowspan=\"1\">Chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1<\/td>\n<td colspan=\"1\" rowspan=\"1\">\u0110\u1ea3m b\u1ea3o thu th\u1eadp \u0111\u1ea7y \u0111\u1ee7 c\u00e1c ch\u1ee9ng t\u1eeb, t\u00e0i li\u1ec7u li\u00ean quan<\/td>\n<\/tr>\n<tr>\n<td colspan=\"1\" rowspan=\"1\">K\u00ea khai v\u00e0 n\u1ed9p thu\u1ebf<\/td>\n<td colspan=\"1\" rowspan=\"1\">Th\u1ef1c hi\u1ec7n \u0111\u00fang th\u1eddi h\u1ea1n v\u00e0 theo ph\u01b0\u01a1ng th\u1ee9c quy \u0111\u1ecbnh<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>Vi\u1ec7c tu\u00e2n th\u1ee7 c\u00e1c quy \u0111\u1ecbnh v\u1ec1 VAT kh\u00f4ng ch\u1ec9 gi\u00fap tr\u00e1nh r\u1ee7i ro ph\u00e1p l\u00fd m\u00e0 c\u00f2n \u0111\u1ea3m b\u1ea3o c\u00e1c giao d\u1ecbch di\u1ec5n ra minh b\u1ea1ch v\u00e0 hi\u1ec7u qu\u1ea3. \u0110\u1eebng qu\u00ean c\u1eadp nh\u1eadt th\u01b0\u1eddng xuy\u00ean c\u00e1c th\u00f4ng b\u00e1o m\u1edbi t\u1eeb c\u01a1 quan thu\u1ebf \u0111\u1ec3 lu\u00f4n n\u1eafm r\u00f5 nh\u1eefng thay \u0111\u1ed5i quan tr\u1ecdng.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Cau_hoi_thuong_gap\"><\/span>C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3><span class=\"ez-toc-section\" id=\"Muc_thue_VAT_cho_giao_dich_bat_dong_san_la_bao_nhieu\"><\/span>M\u1ee9c thu\u1ebf VAT cho giao d\u1ecbch b\u1ea5t \u0111\u1ed9ng s\u1ea3n l\u00e0 bao nhi\u00eau?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Thu\u1ebf VAT \u0111\u1ed1i v\u1edbi b\u1ea5t \u0111\u1ed9ng s\u1ea3n l\u00e0 <strong>10%<\/strong>, \u0111\u01b0\u1ee3c t\u00ednh tr\u00ean gi\u00e1 tr\u1ecb giao d\u1ecbch sau khi tr\u1eeb \u0111i gi\u00e1 tr\u1ecb \u0111\u1ea5t. Gi\u00e1 tr\u1ecb \u0111\u1ea5t \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh d\u1ef1a tr\u00ean b\u1ea3ng gi\u00e1 \u0111\u1ecba ph\u01b0\u01a1ng ho\u1eb7c theo h\u1ee3p \u0111\u1ed3ng.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Cach_tinh_gia_tri_tinh_thue_VAT_chinh_xac\"><\/span>C\u00e1ch t\u00ednh gi\u00e1 tr\u1ecb t\u00ednh thu\u1ebf VAT ch\u00ednh x\u00e1c?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>\u0110\u1ec3 t\u00ednh gi\u00e1 tr\u1ecb ch\u1ecbu thu\u1ebf VAT, b\u1ea1n c\u1ea7n l\u1ea5y t\u1ed5ng gi\u00e1 tr\u1ecb giao d\u1ecbch v\u00e0 tr\u1eeb \u0111i gi\u00e1 tr\u1ecb \u0111\u1ea5t (d\u1ef1a tr\u00ean b\u1ea3ng gi\u00e1 \u0111\u1ecba ph\u01b0\u01a1ng ho\u1eb7c h\u1ee3p \u0111\u1ed3ng). Sau \u0111\u00f3, \u00e1p d\u1ee5ng m\u1ee9c thu\u1ebf su\u1ea5t <strong>10%<\/strong>.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Nhung_truong_hop_nao_duoc_mien_thue_VAT\"><\/span>Nh\u1eefng tr\u01b0\u1eddng h\u1ee3p n\u00e0o \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf VAT?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>M\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf VAT bao g\u1ed3m:<\/p>\n<ul>\n<li>Chuy\u1ec3n nh\u01b0\u1ee3ng quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t n\u00f4ng nghi\u1ec7p.<\/li>\n<li>Nh\u00e0 \u1edf \u0111\u00e3 \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng t\u1eeb <strong>5 n\u0103m tr\u1edf l\u00ean<\/strong> khi giao d\u1ecbch gi\u1eefa c\u00e1c c\u00e1 nh\u00e2n.<\/li>\n<li>Nh\u00e0 \u1edf thu\u1ed9c s\u1edf h\u1eefu nh\u00e0 n\u01b0\u1edbc \u0111\u01b0\u1ee3c b\u00e1n cho ng\u01b0\u1eddi thu\u00ea.<\/li>\n<\/ul>\n<blockquote><p>Theo Th\u00f4ng t\u01b0 219\/2013\/TT-BTC: &#8220;Vi\u1ec7c b\u00e1n nh\u00e0 v\u00e0 c\u0103n h\u1ed9 \u0111\u00e3 s\u1eed d\u1ee5ng cho m\u1ee5c \u0111\u00edch \u1edf t\u1eeb 5 n\u0103m tr\u1edf l\u00ean \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf VAT&#8221;.<\/p><\/blockquote>\n<h3><span class=\"ez-toc-section\" id=\"Phai_lam_gi_khi_phat_hien_sai_sot_trong_ke_khai_VAT\"><\/span>Ph\u1ea3i l\u00e0m g\u00ec khi ph\u00e1t hi\u1ec7n sai s\u00f3t trong k\u00ea khai VAT?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>N\u1ebfu ph\u00e1t hi\u1ec7n sai s\u00f3t, b\u1ea1n n\u00ean:<\/p>\n<ul>\n<li><strong>Ki\u1ec3m tra l\u1ed7i<\/strong> \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh v\u1ea5n \u0111\u1ec1.<\/li>\n<li><strong>T\u00ednh l\u1ea1i s\u1ed1 thu\u1ebf<\/strong> \u0111\u00fang theo quy \u0111\u1ecbnh.<\/li>\n<li><strong>N\u1ed9p t\u1edd khai b\u1ed5 sung<\/strong>, k\u00e8m theo c\u00e1c t\u00e0i li\u1ec7u ch\u1ee9ng minh c\u1ea7n thi\u1ebft.<\/li>\n<\/ul>\n<p>Hi\u1ec3u r\u00f5 c\u00e1c quy \u0111\u1ecbnh v\u00e0 c\u00e1ch x\u1eed l\u00fd li\u00ean quan \u0111\u1ebfn VAT s\u1ebd gi\u00fap b\u1ea1n th\u1ef1c hi\u1ec7n giao d\u1ecbch b\u1ea5t \u0111\u1ed9ng s\u1ea3n ch\u00ednh x\u00e1c v\u00e0 tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>B&#7841;n &#273;ang t&igrave;m c&aacute;ch t&iacute;nh thu&#7871; VAT khi giao d&#7883;ch b&#7845;t &#273;&#7897;ng s&#7843;n? &#272;&acirc;y l&agrave; nh&#7919;ng &#273;i&#7873;u b&#7841;n c&#7847;n bi&#7871;t: Thu&#7871; su&#7845;t VAT: 10% cho chuy&#7875;n nh&#432;&#7907;ng b&#7845;t &#273;&#7897;ng s&#7843;n, 5% cho thu&ecirc; b&#7845;t &#273;&#7897;ng s&#7843;n. C&ocirc;ng th&#7913;c t&iacute;nh: S&#7889; thu&#7871; VAT = (Gi&aacute; b&aacute;n &ndash; Gi&aacute; tr&#7883; &#273;&#7845;t) x Thu&#7871; su&#7845;t VAT Gi&aacute; b&aacute;n: [&hellip;]<\/p>\n","protected":false},"author":40,"featured_media":26052,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1247],"tags":[],"class_list":{"0":"post-26051","1":"post","2":"type-post","3":"status-publish","4":"format-standard","5":"has-post-thumbnail","7":"category-tai-chinh-ca-nhan"},"_links":{"self":[{"href":"https:\/\/infina.vn\/blog\/wp-json\/wp\/v2\/posts\/26051","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/infina.vn\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/infina.vn\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/infina.vn\/blog\/wp-json\/wp\/v2\/users\/40"}],"replies":[{"embeddable":true,"href":"https:\/\/infina.vn\/blog\/wp-json\/wp\/v2\/comments?post=26051"}],"version-history":[{"count":0,"href":"https:\/\/infina.vn\/blog\/wp-json\/wp\/v2\/posts\/26051\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/infina.vn\/blog\/wp-json\/wp\/v2\/media\/26052"}],"wp:attachment":[{"href":"https:\/\/infina.vn\/blog\/wp-json\/wp\/v2\/media?parent=26051"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/infina.vn\/blog\/wp-json\/wp\/v2\/categories?post=26051"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/infina.vn\/blog\/wp-json\/wp\/v2\/tags?post=26051"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}