{"id":26114,"date":"2025-02-12T13:14:44","date_gmt":"2025-02-12T06:14:44","guid":{"rendered":"http:\/\/infina.vn\/blog\/?p=26114"},"modified":"2025-02-12T16:50:53","modified_gmt":"2025-02-12T09:50:53","slug":"huong-dan-toan-dien-ve-thue-bat-dong-san-tai-viet-nam-tc","status":"publish","type":"post","link":"https:\/\/infina.vn\/blog\/huong-dan-toan-dien-ve-thue-bat-dong-san-tai-viet-nam-tc\/","title":{"rendered":"H\u01b0\u1edbng D\u1eabn To\u00e0n Di\u1ec7n V\u1ec1 Thu\u1ebf B\u1ea5t \u0110\u1ed9ng S\u1ea3n T\u1ea1i Vi\u1ec7t Nam"},"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;26114&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;H\u01b0\u1edbng D\u1eabn To\u00e0n Di\u1ec7n V\u1ec1 Thu\u1ebf B\u1ea5t \u0110\u1ed9ng S\u1ea3n T\u1ea1i Vi\u1ec7t Nam&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<ul>\n<li><strong>Thu\u1ebf khi mua b\u00e1n b\u1ea5t \u0111\u1ed9ng s\u1ea3n<\/strong>: Ng\u01b0\u1eddi b\u00e1n ch\u1ecbu thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n 2% gi\u00e1 tr\u1ecb chuy\u1ec3n nh\u01b0\u1ee3ng. Nh\u00e0 \u1edf x\u00e3 h\u1ed9i \u0111\u01b0\u1ee3c mi\u1ec5n VAT, c\u00f2n b\u1ea5t \u0111\u1ed9ng s\u1ea3n th\u01b0\u01a1ng m\u1ea1i ch\u1ecbu VAT 10%.<\/li>\n<li><strong>Thu\u1ebf s\u1eed d\u1ee5ng v\u00e0 \u0111\u1ea7u c\u01a1<\/strong>: B\u1ea5t \u0111\u1ed9ng s\u1ea3n kh\u00f4ng s\u1eed d\u1ee5ng b\u1ecb \u0111\u00e1nh thu\u1ebf 2% gi\u00e1 tr\u1ecb. \u0110\u1ea5t phi n\u00f4ng nghi\u1ec7p c\u00f3 thu\u1ebf su\u1ea5t 0,03%-0,15%.<\/li>\n<li><strong>Doanh nghi\u1ec7p b\u1ea5t \u0111\u1ed9ng s\u1ea3n<\/strong>: Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p l\u00e0 20% tr\u00ean l\u1ee3i nhu\u1eadn sau khi kh\u1ea5u tr\u1eeb chi ph\u00ed.<\/li>\n<li><strong>C\u1eadp nh\u1eadt n\u0103m 2025<\/strong>: \u00c1p d\u1ee5ng b\u1ea3ng gi\u00e1 \u0111\u1ea5t m\u1edbi, thu\u1ebf l\u0169y ti\u1ebfn cho giao d\u1ecbch ng\u1eafn h\u1ea1n, v\u00e0 thu\u1ebf s\u1edf h\u1eefu nh\u00e0 th\u1ee9 hai t\u1eeb 0,03%-0,15%.<\/li>\n<\/ul>\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\" 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Lo\u1ea1i Thu\u1ebf B\u1ea5t \u0110\u1ed9ng S\u1ea3n\">C\u00e1c Lo\u1ea1i Thu\u1ebf B\u1ea5t \u0110\u1ed9ng S\u1ea3n<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/infina.vn\/blog\/huong-dan-toan-dien-ve-thue-bat-dong-san-tai-viet-nam-tc\/#Thue_VAT_va_Quy_Dinh_Lien_Quan\" title=\"Thu\u1ebf VAT v\u00e0 Quy \u0110\u1ecbnh Li\u00ean Quan\">Thu\u1ebf VAT v\u00e0 Quy \u0110\u1ecbnh Li\u00ean Quan<\/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\/huong-dan-toan-dien-ve-thue-bat-dong-san-tai-viet-nam-tc\/#Thue_Thu_Nhap_tu_Chuyen_Nhuong\" title=\"Thu\u1ebf Thu Nh\u1eadp t\u1eeb Chuy\u1ec3n Nh\u01b0\u1ee3ng\">Thu\u1ebf Thu Nh\u1eadp t\u1eeb Chuy\u1ec3n Nh\u01b0\u1ee3ng<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/infina.vn\/blog\/huong-dan-toan-dien-ve-thue-bat-dong-san-tai-viet-nam-tc\/#Thue_Danh_Cho_Doanh_Nghiep_Kinh_Doanh_Bat_Dong_San\" title=\"Thu\u1ebf D\u00e0nh Cho Doanh Nghi\u1ec7p Kinh Doanh B\u1ea5t \u0110\u1ed9ng S\u1ea3n\">Thu\u1ebf D\u00e0nh Cho Doanh Nghi\u1ec7p Kinh Doanh B\u1ea5t \u0110\u1ed9ng S\u1ea3n<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/infina.vn\/blog\/huong-dan-toan-dien-ve-thue-bat-dong-san-tai-viet-nam-tc\/#Cac_Loai_Phi_va_Thue_Khac\" title=\"C\u00e1c Lo\u1ea1i Ph\u00ed v\u00e0 Thu\u1ebf Kh\u00e1c\">C\u00e1c Lo\u1ea1i Ph\u00ed v\u00e0 Thu\u1ebf Kh\u00e1c<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/infina.vn\/blog\/huong-dan-toan-dien-ve-thue-bat-dong-san-tai-viet-nam-tc\/#Cac_Buoc_Khai_Thue\" title=\"C\u00e1c B\u01b0\u1edbc Khai Thu\u1ebf\">C\u00e1c B\u01b0\u1edbc Khai Thu\u1ebf<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/infina.vn\/blog\/huong-dan-toan-dien-ve-thue-bat-dong-san-tai-viet-nam-tc\/#Khai_Thue_Ca_Nhan\" title=\"Khai Thu\u1ebf C\u00e1 Nh\u00e2n\">Khai Thu\u1ebf C\u00e1 Nh\u00e2n<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/infina.vn\/blog\/huong-dan-toan-dien-ve-thue-bat-dong-san-tai-viet-nam-tc\/#Khai_Thue_Doanh_Nghiep\" title=\"Khai Thu\u1ebf Doanh Nghi\u1ec7p\">Khai Thu\u1ebf Doanh Nghi\u1ec7p<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/infina.vn\/blog\/huong-dan-toan-dien-ve-thue-bat-dong-san-tai-viet-nam-tc\/#Cap_Nhat_Thue_2025\" title=\"C\u1eadp Nh\u1eadt Thu\u1ebf 2025\">C\u1eadp Nh\u1eadt Thu\u1ebf 2025<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/infina.vn\/blog\/huong-dan-toan-dien-ve-thue-bat-dong-san-tai-viet-nam-tc\/#Thay_Doi_Ve_Thue_Thu_Nhap\" title=\"Thay \u0110\u1ed5i V\u1ec1 Thu\u1ebf Thu Nh\u1eadp\">Thay \u0110\u1ed5i V\u1ec1 Thu\u1ebf Thu Nh\u1eadp<\/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\/huong-dan-toan-dien-ve-thue-bat-dong-san-tai-viet-nam-tc\/#Quy_Dinh_VAT_va_Ban_Hang_Moi\" title=\"Quy \u0110\u1ecbnh VAT v\u00e0 B\u00e1n H\u00e0ng M\u1edbi\">Quy \u0110\u1ecbnh VAT v\u00e0 B\u00e1n H\u00e0ng M\u1edbi<\/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\/huong-dan-toan-dien-ve-thue-bat-dong-san-tai-viet-nam-tc\/#Vi_Du_Tinh_Thue\" title=\"V\u00ed D\u1ee5 T\u00ednh Thu\u1ebf\">V\u00ed D\u1ee5 T\u00ednh Thu\u1ebf<\/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\/huong-dan-toan-dien-ve-thue-bat-dong-san-tai-viet-nam-tc\/#Vi_Du_Tinh_Thue_Nha_O\" title=\"V\u00ed D\u1ee5 T\u00ednh Thu\u1ebf Nh\u00e0 \u1ede\">V\u00ed D\u1ee5 T\u00ednh Thu\u1ebf Nh\u00e0 \u1ede<\/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\/huong-dan-toan-dien-ve-thue-bat-dong-san-tai-viet-nam-tc\/#Vi_Du_Tinh_Thue_Du_An_Thuong_Mai\" title=\"V\u00ed D\u1ee5 T\u00ednh Thu\u1ebf D\u1ef1 \u00c1n Th\u01b0\u01a1ng M\u1ea1i\">V\u00ed D\u1ee5 T\u00ednh Thu\u1ebf D\u1ef1 \u00c1n Th\u01b0\u01a1ng M\u1ea1i<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/infina.vn\/blog\/huong-dan-toan-dien-ve-thue-bat-dong-san-tai-viet-nam-tc\/#Quan_Ly_Tai_Chinh_Sau_Thue\" title=\"Qu\u1ea3n L\u00fd T\u00e0i Ch\u00ednh Sau Thu\u1ebf\">Qu\u1ea3n L\u00fd T\u00e0i Ch\u00ednh Sau Thu\u1ebf<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/infina.vn\/blog\/huong-dan-toan-dien-ve-thue-bat-dong-san-tai-viet-nam-tc\/#Cac_Lua_Chon_Dau_Tu_voi_Infina\" title=\"C\u00e1c L\u1ef1a Ch\u1ecdn \u0110\u1ea7u T\u01b0 v\u1edbi Infina\">C\u00e1c L\u1ef1a Ch\u1ecdn \u0110\u1ea7u T\u01b0 v\u1edbi Infina<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/infina.vn\/blog\/huong-dan-toan-dien-ve-thue-bat-dong-san-tai-viet-nam-tc\/#Cac_Bien_Phap_Bao_Ve_Nguon_Von\" title=\"C\u00e1c Bi\u1ec7n Ph\u00e1p B\u1ea3o V\u1ec7 Ngu\u1ed3n V\u1ed1n\">C\u00e1c Bi\u1ec7n Ph\u00e1p B\u1ea3o V\u1ec7 Ngu\u1ed3n V\u1ed1n<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/infina.vn\/blog\/huong-dan-toan-dien-ve-thue-bat-dong-san-tai-viet-nam-tc\/#Tong_Quan\" title=\"T\u1ed5ng Quan\">T\u1ed5ng Quan<\/a><\/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\/huong-dan-toan-dien-ve-thue-bat-dong-san-tai-viet-nam-tc\/#FAQs\" title=\"FAQs\">FAQs<\/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\/huong-dan-toan-dien-ve-thue-bat-dong-san-tai-viet-nam-tc\/#Co_phai_nop_thue_bat_dong_san_tai_Viet_Nam_khong\" title=\"C\u00f3 ph\u1ea3i n\u1ed9p thu\u1ebf b\u1ea5t \u0111\u1ed9ng s\u1ea3n t\u1ea1i Vi\u1ec7t Nam kh\u00f4ng?\">C\u00f3 ph\u1ea3i n\u1ed9p thu\u1ebf b\u1ea5t \u0111\u1ed9ng s\u1ea3n t\u1ea1i Vi\u1ec7t Nam kh\u00f4ng?<\/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\/huong-dan-toan-dien-ve-thue-bat-dong-san-tai-viet-nam-tc\/#Thue_bat_dong_san_o_Viet_Nam_la_bao_nhieu\" title=\"Thu\u1ebf b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u1edf Vi\u1ec7t Nam l\u00e0 bao nhi\u00eau?\">Thu\u1ebf b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u1edf Vi\u1ec7t Nam l\u00e0 bao nhi\u00eau?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h3><span class=\"ez-toc-section\" id=\"Bang_tom_tat_nhanh\"><\/span>B\u1ea3ng t\u00f3m t\u1eaft nhanh:<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<table>\n<colgroup>\n<col \/>\n<col \/>\n<col \/><\/colgroup>\n<tbody>\n<tr>\n<th colspan=\"1\" rowspan=\"1\"><strong>Lo\u1ea1i thu\u1ebf<\/strong><\/th>\n<th colspan=\"1\" rowspan=\"1\"><strong>M\u1ee9c \u00e1p d\u1ee5ng<\/strong><\/th>\n<th colspan=\"1\" rowspan=\"1\"><strong>L\u01b0u \u00fd<\/strong><\/th>\n<\/tr>\n<tr>\n<td colspan=\"1\" rowspan=\"1\">Thu\u1ebf VAT<\/td>\n<td colspan=\"1\" rowspan=\"1\">10% th\u01b0\u01a1ng m\u1ea1i, mi\u1ec5n nh\u00e0 \u1edf x\u00e3 h\u1ed9i<\/td>\n<td colspan=\"1\" rowspan=\"1\">Theo Ngh\u1ecb quy\u1ebft 18-NQ\/TW<\/td>\n<\/tr>\n<tr>\n<td colspan=\"1\" rowspan=\"1\">Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n<\/td>\n<td colspan=\"1\" rowspan=\"1\">2% gi\u00e1 tr\u1ecb chuy\u1ec3n nh\u01b0\u1ee3ng<\/td>\n<td colspan=\"1\" rowspan=\"1\">\u00c1p d\u1ee5ng gi\u00e1 nh\u00e0 n\u01b0\u1edbc t\u1eeb n\u0103m 2025<\/td>\n<\/tr>\n<tr>\n<td colspan=\"1\" rowspan=\"1\">Thu\u1ebf doanh nghi\u1ec7p<\/td>\n<td colspan=\"1\" rowspan=\"1\">20% l\u1ee3i nhu\u1eadn<\/td>\n<td colspan=\"1\" rowspan=\"1\">Sau kh\u1ea5u tr\u1eeb chi ph\u00ed h\u1ee3p l\u1ec7<\/td>\n<\/tr>\n<tr>\n<td colspan=\"1\" rowspan=\"1\">Thu\u1ebf ch\u1ed1ng \u0111\u1ea7u c\u01a1<\/td>\n<td colspan=\"1\" rowspan=\"1\">2% gi\u00e1 tr\u1ecb b\u1ea5t \u0111\u1ed9ng s\u1ea3n kh\u00f4ng s\u1eed d\u1ee5ng<\/td>\n<td colspan=\"1\" rowspan=\"1\">B\u1eaft \u0111\u1ea7u t\u1eeb n\u0103m 2025<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>Hi\u1ec3u r\u00f5 c\u00e1c quy \u0111\u1ecbnh n\u00e0y gi\u00fap b\u1ea1n t\u1ed1i \u01b0u chi ph\u00ed v\u00e0 tr\u00e1nh r\u1ee7i ro ph\u00e1p l\u00fd khi giao d\u1ecbch b\u1ea5t \u0111\u1ed9ng s\u1ea3n.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Cac_Loai_Thue_Bat_Dong_San\"><\/span>C\u00e1c Lo\u1ea1i Thu\u1ebf B\u1ea5t \u0110\u1ed9ng S\u1ea3n<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>H\u1ec7 th\u1ed1ng thu\u1ebf b\u1ea5t \u0111\u1ed9ng s\u1ea3n t\u1ea1i Vi\u1ec7t Nam bao g\u1ed3m nhi\u1ec1u lo\u1ea1i thu\u1ebf v\u00e0 ph\u00ed v\u1edbi c\u00e1c quy \u0111\u1ecbnh v\u00e0 c\u00e1ch t\u00ednh ri\u00eang. D\u01b0\u1edbi \u0111\u00e2y l\u00e0 th\u00f4ng tin chi ti\u1ebft v\u1ec1 c\u00e1c lo\u1ea1i thu\u1ebf ch\u00ednh m\u00e0 b\u1ea1n c\u1ea7n bi\u1ebft.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Thue_VAT_va_Quy_Dinh_Lien_Quan\"><\/span>Thu\u1ebf VAT v\u00e0 Quy \u0110\u1ecbnh Li\u00ean Quan<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Theo Ngh\u1ecb quy\u1ebft 18-NQ\/TW, <strong>nh\u00e0 \u1edf x\u00e3 h\u1ed9i \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf VAT<\/strong>, trong khi b\u1ea5t \u0111\u1ed9ng s\u1ea3n th\u01b0\u01a1ng m\u1ea1i ph\u1ea3i ch\u1ecbu m\u1ee9c thu\u1ebf 10%. \u0110\u00e2y l\u00e0 kho\u1ea3n thu\u1ebf quan tr\u1ecdng m\u00e0 c\u1ea3 ng\u01b0\u1eddi mua v\u00e0 ng\u01b0\u1eddi b\u00e1n c\u1ea7n t\u00ednh to\u00e1n khi giao d\u1ecbch.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Thue_Thu_Nhap_tu_Chuyen_Nhuong\"><\/span>Thu\u1ebf Thu Nh\u1eadp t\u1eeb Chuy\u1ec3n Nh\u01b0\u1ee3ng<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Khi c\u00e1 nh\u00e2n chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n, h\u1ecd ph\u1ea3i n\u1ed9p thu\u1ebf 2% tr\u00ean gi\u00e1 tr\u1ecb giao d\u1ecbch. Gi\u00e1 tr\u1ecb n\u00e0y \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh d\u1ef1a tr\u00ean b\u1ea3ng gi\u00e1 \u0111\u1ea5t do nh\u00e0 n\u01b0\u1edbc ban h\u00e0nh, \u00e1p d\u1ee5ng t\u1eeb n\u0103m 2025.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Thue_Danh_Cho_Doanh_Nghiep_Kinh_Doanh_Bat_Dong_San\"><\/span>Thu\u1ebf D\u00e0nh Cho Doanh Nghi\u1ec7p Kinh Doanh B\u1ea5t \u0110\u1ed9ng S\u1ea3n<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>\u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p, thu\u1ebf \u0111\u01b0\u1ee3c t\u00ednh d\u1ef1a tr\u00ean l\u1ee3i nhu\u1eadn th\u1ef1c t\u1ebf. C\u1ee5 th\u1ec3, doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p thu\u1ebf 20% tr\u00ean l\u1ee3i nhu\u1eadn, sau khi \u0111\u00e3 kh\u1ea5u tr\u1eeb c\u00e1c chi ph\u00ed h\u1ee3p l\u1ec7 nh\u01b0 mua \u0111\u1ea5t, x\u00e2y d\u1ef1ng, v\u00e0 c\u1ea3i t\u1ea1o. Quy \u0111\u1ecbnh n\u00e0y \u0111\u01b0\u1ee3c n\u00eau r\u00f5 trong Th\u00f4ng t\u01b0 219\/2013\/TT-BTC.<\/p>\n<blockquote><p>&#8220;Vi\u1ec7t Nam \u0111ang \u00e1p d\u1ee5ng m\u1ee9c thu\u1ebf doanh nghi\u1ec7p 20% cho l\u1ee3i nhu\u1eadn b\u1ea5t \u0111\u1ed9ng s\u1ea3n, th\u1ea5p h\u01a1n Th\u00e1i Lan (24,5%) nh\u01b0ng cao h\u01a1n Singapore (15%). V\u00ed d\u1ee5, v\u1edbi l\u1ee3i nhu\u1eadn 200 t\u1ef7 \u0111\u1ed3ng, doanh nghi\u1ec7p t\u1ea1i Vi\u1ec7t Nam n\u1ed9p 40 t\u1ef7 \u0111\u1ed3ng thu\u1ebf, trong khi t\u1ea1i Th\u00e1i Lan ph\u1ea3i n\u1ed9p 49 t\u1ef7 \u0111\u1ed3ng.&#8221;<\/p><\/blockquote>\n<h3><span class=\"ez-toc-section\" id=\"Cac_Loai_Phi_va_Thue_Khac\"><\/span>C\u00e1c Lo\u1ea1i Ph\u00ed v\u00e0 Thu\u1ebf Kh\u00e1c<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Ngo\u00e0i thu\u1ebf, ng\u01b0\u1eddi mua b\u1ea5t \u0111\u1ed9ng s\u1ea3n c\u1ea7n ch\u00fa \u00fd \u0111\u1ebfn c\u00e1c lo\u1ea1i ph\u00ed kh\u00e1c nh\u01b0:<\/p>\n<ul>\n<li><strong>Ph\u00ed c\u00f4ng ch\u1ee9ng<\/strong>: 0,1% gi\u00e1 tr\u1ecb giao d\u1ecbch, t\u1ed1i \u0111a 8 tri\u1ec7u \u0111\u1ed3ng.<\/li>\n<li><strong>Thu\u1ebf ch\u1ed1ng \u0111\u1ea7u c\u01a1<\/strong>: \u00c1p d\u1ee5ng t\u1eeb n\u0103m 2025, c\u00e1c giao d\u1ecbch ng\u1eafn h\u1ea1n s\u1ebd ch\u1ecbu thu\u1ebf l\u0169y ti\u1ebfn. Ngo\u00e0i ra, b\u1ea5t \u0111\u1ed9ng s\u1ea3n kh\u00f4ng s\u1eed d\u1ee5ng s\u1ebd b\u1ecb \u0111\u00e1nh thu\u1ebf 2% gi\u00e1 tr\u1ecb.<\/li>\n<\/ul>\n<p>Nh\u1eefng quy \u0111\u1ecbnh n\u00e0y kh\u00f4ng ch\u1ec9 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn chi ph\u00ed mua b\u00e1n m\u00e0 c\u00f2n t\u00e1c \u0111\u1ed9ng \u0111\u1ebfn chi\u1ebfn l\u01b0\u1ee3c \u0111\u1ea7u t\u01b0 v\u00e0 s\u1eed d\u1ee5ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Cac_Buoc_Khai_Thue\"><\/span>C\u00e1c B\u01b0\u1edbc Khai Thu\u1ebf<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>C\u00e1c b\u01b0\u1edbc khai b\u00e1o thu\u1ebf d\u01b0\u1edbi \u0111\u00e2y \u0111\u01b0\u1ee3c thi\u1ebft k\u1ebf \u0111\u1ec3 ph\u00f9 h\u1ee3p v\u1edbi t\u1eebng lo\u1ea1i thu\u1ebf \u0111\u00e3 \u0111\u1ec1 c\u1eadp tr\u01b0\u1edbc \u0111\u00f3. L\u00e0m \u0111\u00fang c\u00e1c b\u01b0\u1edbc n\u00e0y s\u1ebd gi\u00fap b\u1ea1n tr\u00e1nh \u0111\u01b0\u1ee3c c\u00e1c r\u1ee7i ro ph\u00e1p l\u00fd kh\u00f4ng mong mu\u1ed1n.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Khai_Thue_Ca_Nhan\"><\/span>Khai Thu\u1ebf C\u00e1 Nh\u00e2n<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Sau khi x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 thu\u1ebf, c\u00e1 nh\u00e2n c\u1ea7n th\u1ef1c hi\u1ec7n c\u00e1c b\u01b0\u1edbc sau:<\/p>\n<ul>\n<li>Ho\u00e0n t\u1ea5t h\u1ed3 s\u01a1 khai thu\u1ebf trong v\u00f2ng <strong>10 ng\u00e0y<\/strong> k\u1ec3 t\u1eeb ng\u00e0y k\u00fd h\u1ee3p \u0111\u1ed3ng.<\/li>\n<li>H\u1ed3 s\u01a1 bao g\u1ed3m:\n<ul>\n<li>H\u1ee3p \u0111\u1ed3ng c\u00f4ng ch\u1ee9ng<\/li>\n<li>S\u1ed5 \u0111\u1ecf<\/li>\n<li>CMND\/CCCD<\/li>\n<li>M\u00e3 s\u1ed1 thu\u1ebf c\u00e1 nh\u00e2n<\/li>\n<li>Bi\u00ean lai c\u1ea3i t\u1ea1o (n\u1ebfu c\u00f3)<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>L\u01b0u \u00fd: N\u1ebfu gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng k\u00ea khai th\u1ea5p h\u01a1n gi\u00e1 th\u1ecb tr\u01b0\u1eddng, c\u01a1 quan thu\u1ebf c\u00f3 th\u1ec3 \u00e1p d\u1ee5ng gi\u00e1 \u0111\u1ea5t theo b\u1ea3ng gi\u00e1 do Nh\u00e0 n\u01b0\u1edbc quy \u0111\u1ecbnh.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Khai_Thue_Doanh_Nghiep\"><\/span>Khai Thu\u1ebf Doanh Nghi\u1ec7p<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>D\u1ef1a tr\u00ean c\u00e1c quy t\u1eafc t\u00ednh thu\u1ebf \u0111\u00e3 tr\u00ecnh b\u00e0y, doanh nghi\u1ec7p c\u1ea7n th\u1ef1c hi\u1ec7n:<\/p>\n<ul>\n<li>Khai v\u00e0 t\u1ea1m n\u1ed9p thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p (TNDN) h\u00e0ng qu\u00fd qua h\u1ec7 th\u1ed1ng eTax.<\/li>\n<li>Khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (VAT) h\u00e0ng th\u00e1ng b\u1eb1ng m\u1eabu 01\/GTGT.<\/li>\n<li>N\u1ed9p b\u00e1o c\u00e1o d\u1ef1 \u00e1n li\u00ean quan \u0111\u1ebfn kh\u1ea3 thi, s\u1eed d\u1ee5ng \u0111\u1ea5t v\u00e0 c\u00e1c v\u1ea5n \u0111\u1ec1 kh\u00e1c.<\/li>\n<\/ul>\n<p><strong>Y\u00eau c\u1ea7u v\u1ec1 ch\u1ee9ng t\u1eeb v\u00e0 b\u00e1o c\u00e1o:<\/strong><\/p>\n<ul>\n<li>H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed ph\u1ea3i \u0111\u01b0\u1ee3c x\u00e1c th\u1ef1c.<\/li>\n<li>T\u00edch h\u1ee3p d\u1eef li\u1ec7u v\u1edbi c\u01a1 s\u1edf d\u1eef li\u1ec7u \u0111\u1ea5t \u0111ai qu\u1ed1c gia (b\u1eaft bu\u1ed9c t\u1eeb n\u0103m 2024).<\/li>\n<li>L\u01b0u tr\u1eef ch\u1ee9ng t\u1eeb giao d\u1ecbch trong v\u00f2ng 5 n\u0103m.<\/li>\n<\/ul>\n<p><strong>Ch\u1ebf t\u00e0i x\u1eed ph\u1ea1t:<\/strong><\/p>\n<ul>\n<li>Ch\u1eadm n\u1ed9p s\u1ebd b\u1ecb ph\u1ea1t 0.03%\/ng\u00e0y.<\/li>\n<li>Qu\u00e1 90 ng\u00e0y, b\u1ecb ph\u1ea1t 10% s\u1ed1 thu\u1ebf.<\/li>\n<li>Qu\u00e1 180 ng\u00e0y, c\u00f3 th\u1ec3 b\u1ecb phong t\u1ecfa t\u00e0i s\u1ea3n.<\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Cap_Nhat_Thue_2025\"><\/span>C\u1eadp Nh\u1eadt Thu\u1ebf 2025<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>D\u01b0\u1edbi \u0111\u00e2y l\u00e0 nh\u1eefng thay \u0111\u1ed5i quan tr\u1ecdng li\u00ean quan \u0111\u1ebfn ngh\u0129a v\u1ee5 k\u00ea khai thu\u1ebf n\u0103m 2025:<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Thay_Doi_Ve_Thue_Thu_Nhap\"><\/span>Thay \u0110\u1ed5i V\u1ec1 Thu\u1ebf Thu Nh\u1eadp<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>T\u1eeb n\u0103m 2025, b\u1ea3ng gi\u00e1 \u0111\u1ea5t nh\u00e0 n\u01b0\u1edbc s\u1ebd thay th\u1ebf gi\u00e1 th\u1ecb tr\u01b0\u1eddng, v\u1edbi m\u1ee9c chu\u1ea9n t\u1eeb <strong>150-250 tri\u1ec7u \u0111\u1ed3ng\/m\u00b2<\/strong> t\u1ea1i trung t\u00e2m H\u00e0 N\u1ed9i. \u0110i\u1ec1u n\u00e0y \u0111\u1ed3ng ngh\u0129a v\u1edbi vi\u1ec7c ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u1ea7n \u0111i\u1ec1u ch\u1ec9nh c\u00e1ch t\u00ednh to\u00e1n khi k\u00ea khai.<\/p>\n<p>H\u1ec7 th\u1ed1ng \u0111\u1ecbnh gi\u00e1 m\u1edbi \u0111\u01b0\u1ee3c chia th\u00e0nh c\u00e1c nh\u00f3m c\u1ee5 th\u1ec3:<\/p>\n<table>\n<colgroup>\n<col \/>\n<col \/>\n<col \/><\/colgroup>\n<tbody>\n<tr>\n<th colspan=\"1\" rowspan=\"1\">Lo\u1ea1i B\u1ea5t \u0110\u1ed9ng S\u1ea3n<\/th>\n<th colspan=\"1\" rowspan=\"1\">C\u01a1 S\u1edf T\u00ednh Thu\u1ebf<\/th>\n<th colspan=\"1\" rowspan=\"1\">H\u1ec7 S\u1ed1 \u00c1p D\u1ee5ng<\/th>\n<\/tr>\n<tr>\n<td colspan=\"1\" rowspan=\"1\">Nh\u00e0 \u1edf<\/td>\n<td colspan=\"1\" rowspan=\"1\">4 b\u1eadc theo qu\u1eadn<\/td>\n<td colspan=\"1\" rowspan=\"1\">Theo v\u1ecb tr\u00ed<\/td>\n<\/tr>\n<tr>\n<td colspan=\"1\" rowspan=\"1\">Th\u01b0\u01a1ng m\u1ea1i<\/td>\n<td colspan=\"1\" rowspan=\"1\">H\u1ec7 s\u1ed1 theo quy ho\u1ea1ch<\/td>\n<td colspan=\"1\" rowspan=\"1\">1.2x g\u1ea7n metro<\/td>\n<\/tr>\n<tr>\n<td colspan=\"1\" rowspan=\"1\">\u0110\u1ea5t n\u00f4ng nghi\u1ec7p<\/td>\n<td colspan=\"1\" rowspan=\"1\">2 giai \u0111o\u1ea1n<\/td>\n<td colspan=\"1\" rowspan=\"1\">5-7% ph\u00ed ph\u00e1t tri\u1ec3n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>Nh\u1eefng thay \u0111\u1ed5i n\u00e0y \u0111\u01b0\u1ee3c k\u1ef3 v\u1ecdng s\u1ebd gi\u1ea3m thi\u1ec3u kho\u1ea3ng <strong>15 ngh\u00ecn t\u1ef7 \u0111\u1ed3ng th\u1ea5t thu<\/strong> m\u1ed7i n\u0103m.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Quy_Dinh_VAT_va_Ban_Hang_Moi\"><\/span>Quy \u0110\u1ecbnh VAT v\u00e0 B\u00e1n H\u00e0ng M\u1edbi<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Quy \u0111\u1ecbnh thu\u1ebf VAT 10% tr\u01b0\u1edbc \u0111\u00e2y (n\u00eau \u1edf m\u1ee5c 2.1) s\u1ebd \u0111\u01b0\u1ee3c thay th\u1ebf b\u1eb1ng l\u1ed9 tr\u00ecnh l\u0169y ti\u1ebfn. C\u1ee5 th\u1ec3, m\u1ee9c VAT s\u1ebd \u00e1p d\u1ee5ng nh\u01b0 sau:<\/p>\n<ul>\n<li><strong>5%<\/strong>: Cho giao d\u1ecbch d\u01b0\u1edbi 6 th\u00e1ng<\/li>\n<li><strong>3%<\/strong>: Cho giao d\u1ecbch t\u1eeb 6-12 th\u00e1ng<\/li>\n<li><strong>1%<\/strong>: Cho giao d\u1ecbch tr\u00ean 12 th\u00e1ng.<\/li>\n<\/ul>\n<p><strong>\u0110i\u1ec3m c\u1ea7n l\u01b0u \u00fd:<\/strong><\/p>\n<ul>\n<li>C\u00e1c d\u1ef1 \u00e1n \u0111\u01b0\u1ee3c c\u1ea5p ph\u00e9p \u0111\u1ea7u t\u01b0 tr\u01b0\u1edbc <strong>1\/1\/2025<\/strong> v\u1eabn c\u00f3 th\u1ec3 \u00e1p d\u1ee5ng m\u1ee9c thu\u1ebf c\u0169 \u0111\u1ebfn n\u0103m 2026.<\/li>\n<li>VAT s\u1ebd \u0111\u01b0\u1ee3c n\u1ed9p theo ti\u1ebfn \u0111\u1ed9 d\u1ef1 \u00e1n thay v\u00ec cu\u1ed1i k\u1ef3.<\/li>\n<li>Doanh nghi\u1ec7p b\u1eaft bu\u1ed9c s\u1eed d\u1ee5ng <strong>C\u1ed5ng Thu\u1ebf Qu\u1ed1c gia<\/strong> v\u1edbi t\u00ednh n\u0103ng t\u1ef1 \u0111\u1ed9ng t\u00ednh thu\u1ebf.<\/li>\n<\/ul>\n<p>C\u01a1 ch\u1ebf thanh to\u00e1n VAT theo t\u1eebng \u0111\u1ee3t y\u00eau c\u1ea7u c\u00e1c doanh nghi\u1ec7p ph\u1ea3i c\u1eadp nh\u1eadt h\u1ec7 th\u1ed1ng k\u1ebf to\u00e1n theo quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 219.<\/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=\"Vi_Du_Tinh_Thue\"><\/span>V\u00ed D\u1ee5 T\u00ednh Thu\u1ebf<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>D\u01b0\u1edbi \u0111\u00e2y l\u00e0 m\u1ed9t s\u1ed1 v\u00ed d\u1ee5 minh h\u1ecda c\u00e1ch \u00e1p d\u1ee5ng c\u00e1c quy \u0111\u1ecbnh thu\u1ebf v\u00e0o t\u00ecnh hu\u1ed1ng th\u1ef1c t\u1ebf:<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Vi_Du_Tinh_Thue_Nha_O\"><\/span>V\u00ed D\u1ee5 T\u00ednh Thu\u1ebf Nh\u00e0 \u1ede<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Ch\u1ecb H\u1ea1nh mua m\u1ed9t c\u0103n h\u1ed9 t\u1ea1i TP.HCM v\u1edbi gi\u00e1 <strong>3 t\u1ef7 \u0111\u1ed3ng<\/strong>. Sau 2 n\u0103m, ch\u1ecb b\u00e1n l\u1ea1i c\u0103n h\u1ed9 n\u00e0y v\u1edbi gi\u00e1 <strong>5 t\u1ef7 \u0111\u1ed3ng<\/strong>.<\/p>\n<p>Ch\u1ecb c\u00f3 th\u1ec3 l\u1ef1a ch\u1ecdn m\u1ed9t trong hai c\u00e1ch t\u00ednh thu\u1ebf sau:<\/p>\n<table>\n<colgroup>\n<col \/>\n<col \/>\n<col \/><\/colgroup>\n<tbody>\n<tr>\n<th colspan=\"1\" rowspan=\"1\"><strong>Ph\u01b0\u01a1ng Ph\u00e1p<\/strong><\/th>\n<th colspan=\"1\" rowspan=\"1\"><strong>C\u00e1ch T\u00ednh<\/strong><\/th>\n<th colspan=\"1\" rowspan=\"1\"><strong>Thu\u1ebf Ph\u1ea3i N\u1ed9p<\/strong><\/th>\n<\/tr>\n<tr>\n<td colspan=\"1\" rowspan=\"1\">2% gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng<\/td>\n<td colspan=\"1\" rowspan=\"1\">5 t\u1ef7 x 2%<\/td>\n<td colspan=\"1\" rowspan=\"1\">100 tri\u1ec7u \u0111\u1ed3ng<\/td>\n<\/tr>\n<tr>\n<td colspan=\"1\" rowspan=\"1\">25% thu nh\u1eadp t\u00ednh thu\u1ebf<\/td>\n<td colspan=\"1\" rowspan=\"1\">(5 t\u1ef7 &#8211; 3,3 t\u1ef7) x 25%<\/td>\n<td colspan=\"1\" rowspan=\"1\">425 tri\u1ec7u \u0111\u1ed3ng<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><em>Chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb: 3,3 t\u1ef7 \u0111\u1ed3ng (bao g\u1ed3m gi\u00e1 mua v\u00e0 c\u00e1c chi ph\u00ed li\u00ean quan).<\/em><\/p>\n<p>Vi\u1ec7c ch\u1ecdn ph\u01b0\u01a1ng ph\u00e1p n\u00e0o s\u1ebd ph\u1ee5 thu\u1ed9c v\u00e0o ph\u00e2n t\u00edch c\u1ee5 th\u1ec3 nh\u01b0 trong v\u00ed d\u1ee5 tr\u00ean.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Vi_Du_Tinh_Thue_Du_An_Thuong_Mai\"><\/span>V\u00ed D\u1ee5 T\u00ednh Thu\u1ebf D\u1ef1 \u00c1n Th\u01b0\u01a1ng M\u1ea1i<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>\u00c1p d\u1ee5ng quy \u0111\u1ecbnh t\u1eeb m\u1ee5c 2.3 cho m\u1ed9t d\u1ef1 \u00e1n th\u01b0\u01a1ng m\u1ea1i c\u00f3 t\u1ed5ng m\u1ee9c \u0111\u1ea7u t\u01b0 <strong>100 t\u1ef7 \u0111\u1ed3ng<\/strong>, k\u1ebft qu\u1ea3 t\u00ednh thu\u1ebf nh\u01b0 sau:<\/p>\n<table>\n<colgroup>\n<col \/>\n<col \/>\n<col \/><\/colgroup>\n<tbody>\n<tr>\n<th colspan=\"1\" rowspan=\"1\"><strong>Lo\u1ea1i Thu\u1ebf<\/strong><\/th>\n<th colspan=\"1\" rowspan=\"1\"><strong>C\u01a1 S\u1edf T\u00ednh<\/strong><\/th>\n<th colspan=\"1\" rowspan=\"1\"><strong>Thu\u1ebf Ph\u1ea3i N\u1ed9p<\/strong><\/th>\n<\/tr>\n<tr>\n<td colspan=\"1\" rowspan=\"1\">Thu\u1ebf TNDN<\/td>\n<td colspan=\"1\" rowspan=\"1\">30 t\u1ef7 (l\u1ee3i nhu\u1eadn) x 20%<\/td>\n<td colspan=\"1\" rowspan=\"1\">6 t\u1ef7 \u0111\u1ed3ng<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>Ngo\u00e0i ra, c\u1ea7n l\u01b0u \u00fd:<\/p>\n<ul>\n<li>C\u00e1c chi ph\u00ed kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf.<\/li>\n<li>C\u1ea7n l\u01b0u tr\u1eef \u0111\u1ea7y \u0111\u1ee7 ch\u1ee9ng t\u1eeb \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o vi\u1ec7c t\u00ednh thu\u1ebf TNDN ch\u00ednh x\u00e1c.<\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Quan_Ly_Tai_Chinh_Sau_Thue\"><\/span>Qu\u1ea3n L\u00fd T\u00e0i Ch\u00ednh Sau Thu\u1ebf<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Sau khi ho\u00e0n t\u1ea5t ngh\u0129a v\u1ee5 thu\u1ebf b\u1ea5t \u0111\u1ed9ng s\u1ea3n, vi\u1ec7c s\u1eed d\u1ee5ng hi\u1ec7u qu\u1ea3 s\u1ed1 ti\u1ec1n c\u00f2n l\u1ea1i l\u00e0 r\u1ea5t quan tr\u1ecdng. Theo c\u00e1c chuy\u00ean gia t\u00e0i ch\u00ednh, b\u1ea1n c\u00f3 th\u1ec3 ph\u00e2n b\u1ed5 v\u1ed1n nh\u01b0 sau: <strong>50-60% v\u00e0o t\u00e0i s\u1ea3n \u00edt r\u1ee7i ro<\/strong>, <strong>30-40% v\u00e0o t\u00e0i s\u1ea3n t\u0103ng tr\u01b0\u1edfng<\/strong>, v\u00e0 <strong>10% v\u00e0o c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 r\u1ee7i ro cao<\/strong>.<\/p>\n<p>\u0110\u1ec3 l\u00e0m \u0111\u01b0\u1ee3c \u0111i\u1ec1u n\u00e0y, b\u1ea1n c\u1ea7n m\u1ed9t chi\u1ebfn l\u01b0\u1ee3c ph\u00e2n b\u1ed5 t\u00e0i s\u1ea3n h\u1ee3p l\u00fd. C\u00e1c n\u1ec1n t\u1ea3ng s\u1ed1 nh\u01b0 Infina c\u00f3 th\u1ec3 h\u1ed7 tr\u1ee3 b\u1ea1n qu\u1ea3n l\u00fd ngu\u1ed3n v\u1ed1n m\u1ed9t c\u00e1ch nhanh ch\u00f3ng v\u00e0 d\u1ec5 d\u00e0ng.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Cac_Lua_Chon_Dau_Tu_voi_Infina\"><\/span>C\u00e1c L\u1ef1a Ch\u1ecdn \u0110\u1ea7u T\u01b0 v\u1edbi <a class=\"\" href=\"https:\/\/infina.vn\/\" target=\"_blank\" rel=\"noopener noreferrer\">Infina<\/a><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><img decoding=\"async\" contenteditable=\"false\" draggable=\"true\" src=\"https:\/\/mars-images.imgix.net\/seobot\/screenshots\/infina.vn-d7fbacf3169311c3733d7a95e4858b8b-2025-02-11.jpg?auto=compress\" alt=\"Infina\" title=\"\"><img class=\"ProseMirror-separator\" alt=\"\" \/><\/p>\n<p>Infina mang \u0111\u1ebfn nhi\u1ec1u gi\u1ea3i ph\u00e1p \u0111\u1ea7u t\u01b0 ph\u00f9 h\u1ee3p cho giai \u0111o\u1ea1n sau thu\u1ebf:<\/p>\n<table>\n<colgroup>\n<col \/>\n<col \/>\n<col \/>\n<col \/><\/colgroup>\n<tbody>\n<tr>\n<th colspan=\"1\" rowspan=\"1\">H\u00ecnh Th\u1ee9c \u0110\u1ea7u T\u01b0<\/th>\n<th colspan=\"1\" rowspan=\"1\">L\u1ee3i Nhu\u1eadn K\u1ef3 V\u1ecdng<\/th>\n<th colspan=\"1\" rowspan=\"1\">S\u1ed1 V\u1ed1n T\u1ed1i Thi\u1ec3u<\/th>\n<th colspan=\"1\" rowspan=\"1\">T\u00ednh Thanh Kho\u1ea3n<\/th>\n<\/tr>\n<tr>\n<td colspan=\"1\" rowspan=\"1\">Ti\u1ebft ki\u1ec7m linh ho\u1ea1t<\/td>\n<td colspan=\"1\" rowspan=\"1\">4,9%\/n\u0103m<\/td>\n<td colspan=\"1\" rowspan=\"1\">50.000 VN\u0110<\/td>\n<td colspan=\"1\" rowspan=\"1\">Ngay<\/td>\n<\/tr>\n<tr>\n<td colspan=\"1\" rowspan=\"1\">Qu\u1ef9 \u0111\u1ea7u t\u01b0<\/td>\n<td colspan=\"1\" rowspan=\"1\">8-12%\/n\u0103m<\/td>\n<td colspan=\"1\" rowspan=\"1\">100.000 VN\u0110<\/td>\n<td colspan=\"1\" rowspan=\"1\">2-3 ng\u00e0y<\/td>\n<\/tr>\n<tr>\n<td colspan=\"1\" rowspan=\"1\">\u0110\u1ea7u t\u01b0 b\u1ea5t \u0111\u1ed9ng s\u1ea3n t\u1eebng ph\u1ea7n<\/td>\n<td colspan=\"1\" rowspan=\"1\">8-12%\/n\u0103m<\/td>\n<td colspan=\"1\" rowspan=\"1\">10 tri\u1ec7u VN\u0110<\/td>\n<td colspan=\"1\" rowspan=\"1\">1-2 tu\u1ea7n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<blockquote><p>&#8220;Trong Q2\/2023, s\u1ed1 l\u01b0\u1ee3ng nh\u00e0 \u0111\u1ea7u t\u01b0 tham gia s\u1ea3n ph\u1ea9m B\u0110S ph\u00e2n \u0111o\u1ea1n t\u0103ng 127% so v\u1edbi qu\u00fd tr\u01b0\u1edbc, v\u1edbi t\u1ed5ng gi\u00e1 tr\u1ecb giao d\u1ecbch t\u0103ng 500%. \u0110i\u1ec1u n\u00e0y cho th\u1ea5y xu h\u01b0\u1edbng r\u00f5 r\u1ec7t trong vi\u1ec7c c\u00e1c nh\u00e0 \u0111\u1ea7u t\u01b0 tr\u1ebb t\u00ecm ki\u1ebfm ph\u01b0\u01a1ng \u00e1n \u0111a d\u1ea1ng h\u00f3a danh m\u1ee5c sau khi th\u1ef1c hi\u1ec7n c\u00e1c giao d\u1ecbch b\u1ea5t \u0111\u1ed9ng s\u1ea3n.&#8221;<\/p><\/blockquote>\n<h3><span class=\"ez-toc-section\" id=\"Cac_Bien_Phap_Bao_Ve_Nguon_Von\"><\/span>C\u00e1c Bi\u1ec7n Ph\u00e1p B\u1ea3o V\u1ec7 Ngu\u1ed3n V\u1ed1n<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>\u0110\u1ec3 gi\u1ea3m thi\u1ec3u r\u1ee7i ro khi t\u00e1i \u0111\u1ea7u t\u01b0, b\u1ea1n c\u00f3 th\u1ec3 \u00e1p d\u1ee5ng chi\u1ebfn l\u01b0\u1ee3c b\u1ea3o v\u1ec7 ba l\u1edbp:<\/p>\n<ul>\n<li><strong>Ph\u00e2n b\u1ed5 \u0111\u1ecba l\u00fd<\/strong>: D\u00e0nh 40% v\u1ed1n cho c\u00e1c khu v\u1ef1c trung t\u00e2m v\u00e0 60% cho th\u1ecb tr\u01b0\u1eddng m\u1edbi.<\/li>\n<li><strong>K\u00fd qu\u1ef9 an to\u00e0n<\/strong>: Thanh to\u00e1n v\u1ed1n theo t\u1eebng c\u1ed9t m\u1ed1c c\u1ee5 th\u1ec3.<\/li>\n<li><strong>B\u1ea3o hi\u1ec3m quy\u1ec1n s\u1edf h\u1eefu<\/strong>: Chi ph\u00ed dao \u0111\u1ed9ng t\u1eeb 0,15-0,3% gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n.<\/li>\n<\/ul>\n<p>Nh\u1eefng c\u00e1ch l\u00e0m n\u00e0y c\u00f3 th\u1ec3 gi\u00fap b\u1ea1n b\u1ea3o to\u00e0n ngu\u1ed3n v\u1ed1n sau khi ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 thu\u1ebf.<\/p>\n<p>Ngo\u00e0i ra, c\u00e1c chuy\u00ean gia c\u00f2n khuy\u00ean b\u1ea1n n\u00ean duy tr\u00ec m\u1ed9t qu\u1ef9 d\u1ef1 ph\u00f2ng t\u01b0\u01a1ng \u0111\u01b0\u01a1ng 6-9 th\u00e1ng chi ti\u00eau v\u00e0 d\u00e0nh kho\u1ea3ng 2% gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n \u0111\u1ec3 \u0111\u1ed1i ph\u00f3 v\u1edbi c\u00e1c r\u1ee7i ro li\u00ean quan \u0111\u1ebfn thu\u1ebf.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Tong_Quan\"><\/span>T\u1ed5ng Quan<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Hi\u1ec3u r\u00f5 h\u1ec7 th\u1ed1ng thu\u1ebf b\u1ea5t \u0111\u1ed9ng s\u1ea3n l\u00e0 b\u01b0\u1edbc quan tr\u1ecdng \u0111\u1ec3 nh\u00e0 \u0111\u1ea7u t\u01b0 l\u1eadp k\u1ebf ho\u1ea1ch hi\u1ec7u qu\u1ea3. Theo b\u00e1o c\u00e1o t\u1eeb B\u1ed9 T\u00e0i ch\u00ednh, thu\u1ebf b\u1ea5t \u0111\u1ed9ng s\u1ea3n t\u1ea1i Vi\u1ec7t Nam \u0111\u01b0\u1ee3c chia th\u00e0nh ba giai \u0111o\u1ea1n ch\u00ednh, m\u1ed7i giai \u0111o\u1ea1n \u0111i k\u00e8m v\u1edbi c\u00e1c ngh\u0129a v\u1ee5 thu\u1ebf c\u1ee5 th\u1ec3.<\/p>\n<p>Th\u1ed1ng k\u00ea t\u1eeb C\u1ee5c Thu\u1ebf TP.HCM cho th\u1ea5y, 38% giao d\u1ecbch trong n\u0103m 2024 g\u1eb7p l\u1ed7i do thi\u1ebfu h\u1ed3 s\u01a1 (nh\u01b0 s\u1ed5 \u0111\u1ecf, h\u1ee3p \u0111\u1ed3ng c\u00f4ng ch\u1ee9ng) ho\u1eb7c k\u00ea khai gi\u00e1 kh\u00f4ng ch\u00ednh x\u00e1c. C\u00e1c quy \u0111\u1ecbnh chi ti\u1ebft v\u1ec1 tu\u00e2n th\u1ee7 \u0111\u00e3 \u0111\u01b0\u1ee3c \u0111\u1ec1 c\u1eadp trong c\u00e1c m\u1ee5c 3.1 v\u00e0 3.2.<\/p>\n<blockquote><p>&#8220;Vi\u1ec7c \u00e1p d\u1ee5ng c\u00e1c bi\u1ec7n ph\u00e1p c\u1ea3i c\u00e1ch thu\u1ebf m\u1edbi c\u00f3 th\u1ec3 gi\u00fap t\u0103ng t\u1ef7 l\u1ec7 tu\u00e2n th\u1ee7 thu\u1ebf l\u00ean 25-40%&#8221;<\/p><\/blockquote>\n<p>Nh\u1eefng c\u1ea3i c\u00e1ch thu\u1ebf kh\u00f4ng ch\u1ec9 c\u1ea3i thi\u1ec7n m\u1ee9c \u0111\u1ed9 tu\u00e2n th\u1ee7 m\u00e0 c\u00f2n mang l\u1ea1i l\u1ee3i th\u1ebf c\u1ea1nh tranh cho Vi\u1ec7t Nam so v\u1edbi Singapore. Hi\u1ec7n t\u1ea1i, t\u1ed5ng c\u00e1c kho\u1ea3n thu\u1ebf v\u00e0 ph\u00ed b\u1ea5t \u0111\u1ed9ng s\u1ea3n t\u1ea1i Vi\u1ec7t Nam chi\u1ebfm kho\u1ea3ng 4-7% gi\u00e1 tr\u1ecb giao d\u1ecbch, th\u1ea5p h\u01a1n \u0111\u00e1ng k\u1ec3 so v\u1edbi Singapore, n\u01a1i m\u1ee9c n\u00e0y dao \u0111\u1ed9ng t\u1eeb 18-56%. \u0110i\u1ec1u n\u00e0y gi\u00fap gi\u1ea3m \u00e1p l\u1ef1c k\u00ea khai cho nh\u00e0 \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i, l\u00e0m t\u0103ng s\u1ee9c h\u1ea5p d\u1eabn c\u1ee7a th\u1ecb tr\u01b0\u1eddng Vi\u1ec7t Nam.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"FAQs\"><\/span>FAQs<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3><span class=\"ez-toc-section\" id=\"Co_phai_nop_thue_bat_dong_san_tai_Viet_Nam_khong\"><\/span>C\u00f3 ph\u1ea3i n\u1ed9p thu\u1ebf b\u1ea5t \u0111\u1ed9ng s\u1ea3n t\u1ea1i Vi\u1ec7t Nam kh\u00f4ng?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>\u1ede Vi\u1ec7t Nam, thu\u1ebf b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng v\u1edbi c\u00e1c m\u1ee9c thu\u1ebf su\u1ea5t kh\u00e1c nhau t\u00f9y theo lo\u1ea1i \u0111\u1ea5t. D\u01b0\u1edbi \u0111\u00e2y l\u00e0 m\u1ee9c thu\u1ebf \u00e1p d\u1ee5ng cho \u0111\u1ea5t phi n\u00f4ng nghi\u1ec7p:<\/p>\n<ul>\n<li><strong>\u0110\u1ea5t \u1edf<\/strong>: 0,03%<\/li>\n<li><strong>\u0110\u1ea5t th\u01b0\u01a1ng m\u1ea1i<\/strong>: 0,15%<\/li>\n<li><strong>\u0110\u1ea5t d\u1ef1 \u00e1n<\/strong>: 0,03-0,15%<\/li>\n<\/ul>\n<p>Ngo\u00e0i ra, c\u00f2n c\u00f3 c\u00e1c lo\u1ea1i thu\u1ebf v\u00e0 ph\u00ed kh\u00e1c nh\u01b0:<\/p>\n<table>\n<colgroup>\n<col \/>\n<col \/><\/colgroup>\n<tbody>\n<tr>\n<th colspan=\"1\" rowspan=\"1\">Lo\u1ea1i thu\u1ebf\/ph\u00ed<\/th>\n<th colspan=\"1\" rowspan=\"1\">M\u1ee9c \u00e1p d\u1ee5ng<\/th>\n<\/tr>\n<tr>\n<td colspan=\"1\" rowspan=\"1\">Ph\u00ed tr\u01b0\u1edbc b\u1ea1<\/td>\n<td colspan=\"1\" rowspan=\"1\">0,1-0,3% theo gi\u00e1 tr\u1ecb<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>Chi ti\u1ebft c\u00e1ch t\u00ednh t\u1eebng lo\u1ea1i thu\u1ebf \u0111\u00e3 \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y t\u1ea1i m\u1ee5c 2 (C\u00e1c Lo\u1ea1i Thu\u1ebf B\u1ea5t \u0110\u1ed9ng S\u1ea3n).<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Thue_bat_dong_san_o_Viet_Nam_la_bao_nhieu\"><\/span>Thu\u1ebf b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u1edf Vi\u1ec7t Nam l\u00e0 bao nhi\u00eau?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>T\u1eeb n\u0103m 2025, m\u1ed9t s\u1ed1 thay \u0111\u1ed5i quan tr\u1ecdng s\u1ebd \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng, bao g\u1ed3m:<\/p>\n<ul>\n<li><strong>Thu\u1ebf s\u1edf h\u1eefu nh\u00e0 th\u1ee9 hai<\/strong>: 0,03-0,15%\/n\u0103m<\/li>\n<\/ul>\n<p>Ng\u01b0\u1eddi mua nh\u00e0 l\u1ea7n \u0111\u1ea7u c\u1ea7n ch\u00fa \u00fd c\u00e1c \u01b0u \u0111\u00e3i k\u00ea khai theo quy \u0111\u1ecbnh:<\/p>\n<ul>\n<li>Gi\u1ea3m 50% ph\u00ed tr\u01b0\u1edbc b\u1ea1 cho c\u0103n h\u1ed9 d\u01b0\u1edbi 70m\u00b2<\/li>\n<li>Mi\u1ec5n thu\u1ebf thu nh\u1eadp \u0111\u1ed1i v\u1edbi nh\u00e0 \u1edf \u0111\u1ea7u ti\u00ean n\u1ebfu s\u1edf h\u1eefu tr\u00ean 5 n\u0103m<\/li>\n<\/ul>\n<p>C\u00e1c chi ti\u1ebft v\u1ec1 ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf t\u1eeb n\u0103m 2025 \u0111\u01b0\u1ee3c \u0111\u1ec1 c\u1eadp trong m\u1ee5c 4 (C\u1eadp Nh\u1eadt Thu\u1ebf 2025).<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Thu&#7871; khi mua b&aacute;n b&#7845;t &#273;&#7897;ng s&#7843;n: Ng&#432;&#7901;i b&aacute;n ch&#7883;u thu&#7871; thu nh&#7853;p c&aacute; nh&acirc;n 2% gi&aacute; tr&#7883; chuy&#7875;n nh&#432;&#7907;ng. Nh&agrave; &#7903; x&atilde; h&#7897;i &#273;&#432;&#7907;c mi&#7877;n VAT, c&ograve;n b&#7845;t &#273;&#7897;ng s&#7843;n th&#432;&#417;ng m&#7841;i ch&#7883;u VAT 10%. Thu&#7871; s&#7917; d&#7909;ng v&agrave; &#273;&#7847;u c&#417;: B&#7845;t &#273;&#7897;ng s&#7843;n kh&ocirc;ng s&#7917; d&#7909;ng b&#7883; &#273;&aacute;nh thu&#7871; 2% gi&aacute; tr&#7883;. &#272;&#7845;t [&hellip;]<\/p>\n","protected":false},"author":40,"featured_media":26116,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[2],"tags":[],"class_list":{"0":"post-26114","1":"post","2":"type-post","3":"status-publish","4":"format-standard","5":"has-post-thumbnail","7":"category-kien-thuc-tai-chinh"},"_links":{"self":[{"href":"https:\/\/infina.vn\/blog\/wp-json\/wp\/v2\/posts\/26114","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=26114"}],"version-history":[{"count":0,"href":"https:\/\/infina.vn\/blog\/wp-json\/wp\/v2\/posts\/26114\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/infina.vn\/blog\/wp-json\/wp\/v2\/media\/26116"}],"wp:attachment":[{"href":"https:\/\/infina.vn\/blog\/wp-json\/wp\/v2\/media?parent=26114"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/infina.vn\/blog\/wp-json\/wp\/v2\/categories?post=26114"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/infina.vn\/blog\/wp-json\/wp\/v2\/tags?post=26114"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}