{"id":18331,"date":"2022-04-15T08:04:09","date_gmt":"2022-04-15T01:04:09","guid":{"rendered":"https:\/\/anvilaw.com\/vi\/?p=18331"},"modified":"2025-03-04T15:21:31","modified_gmt":"2025-03-04T08:21:31","slug":"3-072-thue-chuyen-nhuong-bat-dong-san-nguon-thu-ngan-sach-bi-bo-quen","status":"publish","type":"post","link":"https:\/\/anvilaw.com\/vi\/3-072-thue-chuyen-nhuong-bat-dong-san-nguon-thu-ngan-sach-bi-bo-quen\/","title":{"rendered":"3.072. Thu\u1ebf chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n – Ngu\u1ed3n thu ng\u00e2n s\u00e1ch b\u1ecb “b\u1ecf qu\u00ean”?"},"content":{"rendered":"

Thu\u1ebf chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n – Ngu\u1ed3n thu ng\u00e2n s\u00e1ch b\u1ecb “b\u1ecf qu\u00ean”?<\/span><\/h4>\n
(QHTV) – <\/strong>Theo quy \u0111\u1ecbnh, ng\u01b0\u1eddi b\u00e1n l\u00e0 c\u00e1 nh\u00e2n chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n ph\u1ea3i \u0111\u00f3ng 2% thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n, c\u00f2n doanh nghi\u1ec7p b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u00f3ng 20% tr\u00ean thu nh\u1eadp v\u00e0 c\u00f2n nhi\u1ec1u lo\u1ea1i ph\u00ed, l\u1ec7 ph\u00ed kh\u00e1c. Tuy nhi\u00ean, kh\u00f4ng \u00edt tr\u01b0\u1eddng h\u1ee3p \u0111\u00e3 t\u00ecm c\u00e1ch k\u00ea khai gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng trong h\u1ee3p \u0111\u1ed3ng c\u00f4ng ch\u1ee9ng th\u1ea5p h\u01a1n so v\u1edbi gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng th\u1ef1c t\u1ebf \u0111\u1ec3 tr\u1ed1n thu\u1ebf. T\u00ecnh tr\u1ea1ng n\u00e0y c\u00f2n g\u00e2y ra nhi\u1ec1u h\u1ec7 l\u1ee5y \u0111\u1ed1i v\u1edbi th\u1ecb tr\u01b0\u1eddng.<\/strong><\/h5>\n

C\u00e1ch th\u00f4ng th\u01b0\u1eddng \u0111\u1ec3 tr\u1ed1n thu\u1ebf chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n (B\u0110S) l\u00e0 l\u1eadp song song hai h\u1ee3p \u0111\u1ed3ng: M\u1ed9t l\u00e0, h\u1ee3p \u0111\u1ed3ng chuy\u1ec3n nh\u01b0\u1ee3ng B\u0110S c\u00f3 c\u00f4ng ch\u1ee9ng ch\u1ee9ng th\u1ef1c theo quy \u0111\u1ecbnh v\u1edbi gi\u00e1 nh\u00e0 \u0111\u1ea5t khai th\u1ea5p h\u01a1n nhi\u1ec1u so v\u1edbi gi\u00e1 \u0111\u1ea5t th\u1ef1c t\u1ebf giao d\u1ecbch \u0111\u1ec3 l\u00e0m th\u1ee7 t\u1ee5c \u0111\u0103ng k\u00fd bi\u1ebfn \u0111\u1ed9ng. Hai l\u00e0, h\u1ee3p \u0111\u1ed3ng vi\u1ebft tay do hai b\u00ean t\u1ef1 k\u00fd ghi theo gi\u00e1 th\u1ef1c t\u1ebf giao d\u1ecbch \u0111\u1ec3 ph\u00f2ng ng\u1eeba khi tranh ch\u1ea5p t\u1ea1i To\u00e0 \u00e1n.<\/p>\n

Hi\u1ec7n nay, kh\u00f4ng \u00edt ng\u01b0\u1eddi mua v\u00e0 ng\u01b0\u1eddi b\u00e1n b\u1eaft tay nhau \u0111\u1ec3 ghi gi\u00e1 b\u00e1n th\u1ea5p h\u01a1n nh\u1eb1m m\u1ee5c \u0111\u00edch tr\u1ed1n thu\u1ebf. B\u1edfi theo t\u00ednh to\u00e1n, m\u1ed9t c\u0103n nh\u00e0 \u0111\u01b0\u1ee3c giao d\u1ecbch v\u1edbi gi\u00e1 5 t\u1ef7 \u0111\u1ed3ng s\u1ebd ph\u1ea3i \u0111\u00f3ng thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n 2%, t\u01b0\u01a1ng \u0111\u01b0\u01a1ng v\u1edbi 100 tri\u1ec7u \u0111\u1ed3ng. Nh\u01b0ng n\u1ebfu h\u1ee3p \u0111\u1ed3ng c\u00f4ng ch\u1ee9ng \u0111\u1ec3 gi\u00e1 2 t\u1ef7 \u0111\u1ed3ng, th\u00ec s\u1ed1 thu\u1ebf ph\u1ea3i \u0111\u00f3ng gi\u1ea3m xu\u1ed1ng ch\u1ec9 c\u00f2n 40 tri\u1ec7u \u0111\u1ed3ng.<\/p>\n

C\u1ea4N V\u0102N L\u1ef0C, Th\u00e0nh vi\u00ean H\u1ed9i \u0111\u1ed3ng T\u01b0 v\u1ea5n Ch\u00ednh s\u00e1ch T\u00e0i ch\u00ednh, Ti\u1ec1n t\u1ec7 Qu\u1ed1c gia:\u00a0<\/strong><\/h5>\n

\u201cV\u1ea5n \u0111\u1ec1 c\u1ee7a ch\u00fang ta l\u00e0 gi\u00e1 tr\u1ecb chuy\u1ec3n nh\u01b0\u1ee3ng kh\u00f4ng s\u00e1t v\u1edbi th\u1ef1c t\u1ebf v\u00e0 \u0111\u00f4i khi v\u1eabn x\u1ea3y ra t\u00ecnh tr\u1ea1ng sai s\u1ed5 s\u00e1ch \u0111\u00f3 l\u00e0 m\u1ed9t s\u1ed5 s\u00e1ch c\u00f3 gi\u00e1 tr\u1ecb r\u1ea5t th\u1ea5p v\u00e0 m\u1ed9t c\u00e1i kh\u00e1c l\u00e0 theo gi\u00e1 tr\u1ecb th\u1ef1c cao h\u01a1n nhi\u1ec1u. R\u00f5 r\u00e0ng \u0111\u00e2y l\u00e0 c\u00e2u chuy\u1ec7n li\u00ean quan \u0111\u1ebfn giao d\u1ecbch mua b\u00e1n b\u1ea5t \u0111\u1ed9ng s\u1ea3n c\u1ea7n ph\u1ea3i c\u00f4ng khai minh b\u1ea1ch \u0111\u1ec3 gi\u00fap cho c\u00f4ng t\u00e1c ki\u1ec3m tra gi\u00e1m s\u00e1t hi\u1ec7u qu\u1ea3 h\u01a1n.\u201d<\/em><\/p>\n

V\u00e0 c\u00f3 m\u1ed9t h\u00ecnh th\u1ee9c kh\u00e1c d\u00f9ng \u0111\u1ec3 tr\u1ed1n thu\u1ebf hay \u0111\u01b0\u1ee3c c\u00e1c doanh nghi\u1ec7p \u00e1p d\u1ee5ng \u0111\u00f3 l\u00e0 mua b\u00e1n l\u00f2ng v\u00f2ng. V\u00ed d\u1ee5 1 doanh nghi\u1ec7p b\u00e1n cho ch\u00ednh ch\u1ee7 s\u1edf h\u1eefu doanh nghi\u1ec7p v\u1edbi gi\u00e1 3 t\u1ef7 \u0111\u1ed3ng, b\u00e1n b\u1eb1ng v\u1ed1n kh\u00f4ng c\u00f3 l\u00e3i, thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p kh\u00f4ng n\u1ed9p \u0111\u1ed3ng n\u00e0o. Sau \u0111\u00f3 c\u00e1 nh\u00e2n l\u1ea1i b\u00e1n cho doanh nghi\u1ec7p kh\u00e1c 6 t\u1ef7 \u0111\u1ed3ng. Trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y, t\u00ednh thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n l\u00e0 2% tr\u00ean 6 t\u1ef7 \u0111\u1ed3ng l\u00e0 120 tri\u1ec7u \u0111\u1ed3ng. Ph\u1ea7n ch\u00eanh l\u1ec7ch h\u1ecd \u0111\u01b0\u1ee3c h\u01b0\u1edfng l\u1ee3i l\u00e0 480 tri\u1ec7u \u0111\u1ed3ng.<\/p>\n

PSG. TS. L\u00ca XU\u00c2N TR\u01af\u1edcNG, Tr\u01b0\u1edfng Khoa Thu\u1ebf v\u00e0 H\u1ea3i quan, H\u1ecdc vi\u1ec7n T\u00e0i ch\u00ednh:<\/strong><\/h5>\n

\u201cNh\u1eefng quy \u0111\u1ecbnh v\u1ec1 gi\u00e1 \u0111\u1ea5t trong Lu\u1eadt \u0110\u1ea5t \u0111ai hi\u1ec7n nay c\u00f2n nhi\u1ec1u b\u1ea5t c\u1eadp, ph\u1ea7n l\u1edbn c\u0103n c\u1ee9 \u0111\u1ec3 c\u01a1 quan thu\u1ebf \u1ea5n \u0111\u1ecbnh l\u00e0 gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng B\u0110S \u00a0kh\u00f4ng th\u1ea5p h\u01a1n gi\u00e1 do UBND t\u1ec9nh quy \u0111\u1ecbnh, nh\u01b0ng gi\u00e1 UBND t\u1ec9nh quy \u0111\u1ecbnh l\u1ea1i qu\u00e1 th\u1ea5p so v\u1edbi gi\u00e1 th\u1ecb tr\u01b0\u1eddng. M\u00e0 c\u00e1i g\u1ed1c c\u1ee7a v\u1ea5n \u0111\u1ec1 l\u00e0 gi\u00e1 do UNDB t\u1ec9nh quy \u0111\u1ecbnh theo khung gi\u00e1 \u0111\u1ea5t Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh, m\u00e0 gi\u00e1 do Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh c\u0169ng th\u1ea5p h\u01a1n gi\u00e1 th\u1ecb tr\u01b0\u1eddng.\u201d<\/em><\/p>\n

C\u00e2u chuy\u1ec7n \u201cn\u00e9\u201d thu\u1ebf chuy\u1ec3n nh\u01b0\u1ee3ng B\u0110S \u0111\u00e3 \u0111\u01b0\u1ee3c \u0111\u1ec1 c\u1eadp t\u1eeb l\u00e2u, tuy nhi\u00ean \u0111\u1ebfn nay d\u01b0\u1eddng nh\u01b0 ch\u01b0a c\u00f3 gi\u1ea3i ph\u00e1p h\u1eefu hi\u1ec7u \u0111\u1ec3 ch\u1ea5n ch\u1ec9nh t\u00ecnh tr\u1ea1ng n\u00e0y. M\u1ed9t th\u00f4ng tin \u0111\u00e1ng ch\u00fa \u00fd, theo B\u1ed9 T\u00e0i Ch\u00ednh, ch\u1ec9 trong v\u00f2ng n\u1eeda th\u00e1ng qua, ng\u00e2n s\u00e1ch Nh\u00e0 n\u01b0\u1edbc \u0111\u00e3 thu th\u00eam 222 t\u1ef7 \u0111\u1ed3ng t\u1eeb vi\u1ec7c t\u0103ng c\u01b0\u1eddng thanh tra r\u00e0 so\u00e1t c\u00e1c h\u1ee3p \u0111\u1ed3ng chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n. Kh\u00f4ng ch\u1ec9 l\u00e0m th\u1ea5t thu l\u1edbn ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc, m\u00e0 t\u00ecnh tr\u1ea1ng n\u00e0y c\u00f2n g\u00e2y ra nhi\u1ec1u h\u1ec7 l\u1ee5y \u0111\u1ed1i v\u1edbi th\u1ecb tr\u01b0\u1eddng B\u0110S.<\/p>\n

Tr\u00ean th\u1ebf gi\u1edbi, vi\u1ec7c \u00e1p thu\u1ebf chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng theo t\u1eebng khung gi\u00e1 kh\u00e1c nhau c\u0169ng nh\u01b0 theo th\u1eddi h\u1ea1n s\u1edf h\u1eefu b\u1ea5t \u0111\u1ed9ng s\u1ea3n.<\/h6>\n

\u0110\u1ee9c \u0111ang \u00e1p d\u1ee5ng thu\u1ebf chuy\u1ec3n nh\u01b0\u1ee3ng B\u0110S v\u00e0 thu\u1ebf thu nh\u1eadp cho ho\u1ea1t \u0111\u1ed9ng mua b\u00e1n b\u1ea5t \u0111\u1ed9ng s\u1ea3n. Theo \u0111\u00f3, thu\u1ebf chuy\u1ec3n nh\u01b0\u1ee3ng B\u0110S c\u00f3 thu\u1ebf su\u1ea5t dao \u0111\u1ed9ng trong kho\u1ea3ng 0,8% – 2,8% t\u00f9y thu\u1ed9c v\u00e0o khu v\u1ef1c B\u0110S. C\u00f2n thu\u1ebf thu nh\u1eadp t\u1eeb B\u0110S s\u1ebd \u00e1p d\u1ee5ng m\u1ee9c thu\u1ebf su\u1ea5t 14% – 42%.<\/p>\n

T\u1ea1i Anh, m\u1ee9c thu\u1ebf chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n th\u1ea5p nh\u1ea5t b\u1eb1ng 0% \u0111\u1ed1i v\u1edbi B\u0110S tr\u1ecb gi\u00e1 d\u01b0\u1edbi 250 ngh\u00ecn b\u1ea3ng Anh; v\u00e0 m\u1ee9c thu\u1ebf cao nh\u1ea5t l\u00e0 12% \u0111\u1ed1i v\u1edbi B\u0110S c\u00f3 gi\u00e1 tr\u1ecb tr\u00ean 1,5 tri\u1ec7u b\u1ea3ng Anh.<\/p>\n

C\u00f2n t\u1ea1i Ch\u00e2u \u00c1, nh\u01b0 t\u1ea1i \u0110\u00e0i Loan (Trung Qu\u1ed1c), Lu\u1eadt m\u1edbi \u0111\u00e1nh thu\u1ebf 45% l\u1ee3i nhu\u1eadn c\u1ee7a b\u1ea5t k\u1ef3 giao d\u1ecbch B\u0110S n\u00e0o m\u1edbi s\u1edf h\u1eefu kh\u00f4ng qu\u00e1 2 n\u0103m v\u00e0 35% cho nh\u1eefng khu nh\u00e0 \u0111\u1ea5t s\u1edf h\u1eefu kh\u00f4ng qu\u00e1 5 n\u0103m. Hay nh\u01b0 t\u1ea1i Singapore, thu\u1ebf chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n hay c\u00f2n g\u1ecdi l\u00e0 thu\u1ebf tr\u01b0\u1edbc b\u1ea1 \u0111\u01b0\u1ee3c \u00e1p theo c\u00e1c m\u1ee9c kh\u00e1c nhau ph\u1ee5 thu\u1ed9c v\u00e0o lo\u1ea1i b\u1ea5t \u0111\u1ed9ng s\u1ea3n v\u00e0 t\u00ecnh tr\u1ea1ng c\u01b0 tr\u00fa c\u1ee7a ng\u01b0\u1eddi mua. M\u1ee9c thu\u1ebf tr\u01b0\u1edbc b\u1ea1 gia t\u0103ng l\u00e0 lo\u1ea1i thu\u1ebf cao nh\u1ea5t dao \u0111\u1ed9ng t\u1eeb 12% \u0111\u1ebfn 25% gi\u00e1 tr\u1ecb b\u1ea5t \u0111\u1ed9ng s\u1ea3n.<\/p>\n

<\/h6>\n

V\u00e0 m\u1ed9t \u0111i\u1ec3m \u0111\u00e1ng ch\u00fa \u00fd kh\u00e1c \u1edf c\u00e1c th\u1ecb tr\u01b0\u1eddng b\u1ea5t \u0111\u1ed9ng s\u1ea3n ph\u00e1t tri\u1ec3n l\u00e0 t\u1ea5t c\u1ea3 c\u00e1c giao d\u1ecbch chuy\u1ec3n ti\u1ec1n trong h\u1ee3p \u0111\u1ed3ng chuy\u1ec3n nh\u01b0\u1ee3ng \u0111\u1ec1u \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n qua h\u1ec7 th\u1ed1ng ng\u00e2n h\u00e0ng. Giao d\u1ecbch n\u00e0y s\u1ebd l\u00e0 c\u0103n c\u1ee9 \u0111\u1ec3 c\u00e1c b\u00ean gi\u00e1m s\u00e1t v\u00e0 thu thu\u1ebf. C\u00f9ng v\u1edbi \u0111\u00f3 l\u00e0 c\u00f3 th\u00eam s\u1ef1 th\u1ea9m \u0111\u1ecbnh v\u00e0 \u0111\u1ecbnh gi\u00e1 c\u1ee7a c\u00e1c c\u01a1 quan \u0111\u1ecbnh gi\u00e1 \u0111\u1ed9c l\u1eadp chuy\u00ean nghi\u1ec7p.<\/p>\n

M\u1edbi \u0111\u00e2y, B\u1ed9 T\u00e0i ch\u00ednh \u0111\u00e3 c\u00f3 c\u00f4ng v\u0103n \u0111\u1ec1 ngh\u1ecb B\u1ed9 C\u00f4ng an ch\u1ec9 \u0111\u1ea1o c\u01a1 quan c\u00f4ng an c\u00e1c \u0111\u1ecba ph\u01b0\u01a1ng ph\u1ed1i h\u1ee3p v\u1edbi c\u00e1c C\u1ee5c Thu\u1ebf, \u0111i\u1ec1u tra x\u1eed nghi\u00eam h\u00e0nh vi kinh doanh, chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n c\u00f3 d\u1ea5u hi\u1ec7u tr\u1ed1n thu\u1ebf, nh\u1eb1m r\u0103n \u0111e, ng\u0103n ch\u1eb7n v\u00e0 truy thu thu\u1ebf cho ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc. V\u00e0 theo c\u00e1c chuy\u00ean gia, \u0111\u1ec3 c\u00f3 th\u1ec3 ng\u0103n ch\u1eb7n t\u00ecnh tr\u1ea1ng tr\u1ed1n thu\u1ebf chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n, s\u1ebd c\u1ea7n th\u1ef1c thi nhi\u1ec1u gi\u1ea3i ph\u00e1p.<\/p>\n

Theo t\u00ecm hi\u1ec3u c\u1ee7a ph\u00f3ng vi\u00ean, th\u1eddi gian qua, nhi\u1ec1u \u0111\u1ecba ph\u01b0\u01a1ng nh\u01b0 H\u00e0 N\u1ed9i, Th\u00e0nh ph\u1ed1 H\u1ed3 Ch\u00ed Minh, Long An, B\u00e0 R\u1ecba \u2013 V\u0169ng T\u00e0u \u0111\u00e3 tr\u1ea3 l\u1ea1i h\u00e0ng ngh\u00ecn h\u1ed3 s\u01a1 sau khi c\u00e1n b\u1ed9 thu\u1ebf thanh tra r\u00e0 so\u00e1t v\u00e0 th\u1ea5y r\u1eb1ng gi\u00e1 tr\u1ecb k\u00ea khai b\u1ea5t \u0111\u1ed9ng s\u1ea3n trong h\u1ee3p \u0111\u1ed3ng mua b\u00e1n c\u00f3 d\u1ea5u hi\u1ec7u th\u1ea5p h\u01a1n gi\u00e1 tr\u1ecb th\u1ef1c. Tuy nhi\u00ean c\u00e1c chuy\u00ean gia cho r\u1eb1ng, \u0111i\u1ec1u n\u00e0y l\u00e0 kh\u00f4ng c\u00f3 c\u0103n c\u1ee9.<\/p>\n

Lu\u1eadt s\u01b0<\/span><\/a> Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c<\/a>, Gi\u00e1m \u0111\u1ed1c <\/span>C\u00f4ng ty Lu\u1eadt<\/a> ANVI<\/a>, Tr\u1ecdng t\u00e0i vi\u00ean Trung t\u00e2m Tr\u1ecdng t\u00e0i Qu\u1ed1c t\u1ebf Vi\u1ec7t Nam:<\/em><\/strong><\/h5>\n

\u00a0\u201cC\u0103n c\u1ee9 duy nh\u1ea5t b\u00e2y gi\u1edd l\u00e0 th\u00f4ng t\u01b0 c\u1ee7a B\u1ed9 T\u00e0i Ch\u00ednh v\u1ec1 thu thu\u1ebf thu nh\u1eadp chuy\u1ec3n nh\u01b0\u1ee3ng B\u0110S c\u00e1 nh\u00e2n. T\u00e0i li\u1ec7u n\u00e0y quy \u0111\u1ecbnh r\u1eb1ng h\u1ee3p \u0111\u1ed3ng chuy\u1ec3n nh\u01b0\u1ee3ng B\u0110S c\u00f3 th\u1ec3 kh\u00f4ng ghi gi\u00e1, c\u00f3 th\u1ec3 ghi gi\u00e1 th\u1ea5p h\u01a1n th\u00ec s\u1ebd m\u1eb7c \u0111\u1ecbnh \u00e1p d\u1ee5ng theo khung gi\u00e1 Nh\u00e0 n\u01b0\u1edbc quy \u0111\u1ecbnh. Khung gi\u00e1 \u0111\u1ea5y l\u00e0 \u0111\u1ec3 b\u1ed3i th\u01b0\u1eddng, \u0111\u1ec3 gi\u1ea3i quy\u1ebft r\u1ea5t nhi\u1ec1u v\u1ea5n \u0111\u1ec1, \u0111\u1ec3 n\u1ed9p thu\u1ebf n\u00f3i chung, nh\u01b0ng thu\u1ebf chuy\u1ec3n nh\u01b0\u1ee3ng l\u1ea1i b\u1ea3o l\u00e0 theo gi\u00e1 th\u1ef1c t\u1ebf.\u201d<\/em><\/p>\n

Tr\u00ean th\u1ef1c t\u1ebf, ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n nh\u01b0\u1ee3ng B\u0110S v\u1eabn g\u1eb7p nhi\u1ec1u kh\u00f3 kh\u0103n, do li\u00ean quan \u0111\u1ebfn r\u1ea5t nhi\u1ec1u Lu\u1eadt c\u0169ng nh\u01b0 nhi\u1ec1u c\u01a1 quan ban ng\u00e0nh. Do \u0111\u00f3 c\u1ea7n \u0111\u01b0a ra nhi\u1ec1u gi\u1ea3i ph\u00e1p kh\u1eafc ph\u1ee5c.<\/p>\n

C\u1ea4N V\u0102N L\u1ef0C, Th\u00e0nh vi\u00ean H\u1ed9i \u0111\u1ed3ng T\u01b0 v\u1ea5n Ch\u00ednh s\u00e1ch T\u00e0i ch\u00ednh, Ti\u1ec1n t\u1ec7 Qu\u1ed1c gia:\u00a0<\/strong><\/h5>\n

\u201cPh\u1ea3i r\u00e0 so\u00e1t l\u1ea1i quy \u0111\u1ecbnh v\u00e0 quy tr\u00ecnh v\u1ec1 \u0111\u1ecbnh gi\u00e1 \u0111\u1ed1i v\u1edbi quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t. Hi\u1ec7n nay ch\u00fang ta \u0111ang \u0111\u01b0a ra 5 ph\u01b0\u01a1ng ph\u00e1p v\u00e0 r\u1ea5t l\u00e0 ph\u1ee9c t\u1ea1p ch\u00ednh v\u00ec v\u1eady m\u1ed7i \u0111\u1ecba ph\u01b0\u01a1ng m\u1ed7i doanh nghi\u1ec7p l\u1ea1i ch\u1ecdn m\u1ed9t ph\u01b0\u01a1ng ph\u00e1p kh\u00e1c nhau d\u1eabn \u0111\u1ebfn c\u01a1 quan thu\u1ebf khi th\u00f4ng qua r\u1ea5t l\u00e0 lung tung cho n\u00ean ph\u1ea3i r\u00fat g\u1ecdn m\u1ed9t \u0111\u1ebfn hai bi\u1ec7n ph\u00e1p c\u0103n b\u1ea3n v\u00e0 y\u00eau c\u1ea7u nh\u1ea5t qu\u00e1n th\u1ef1c hi\u1ec7n.\u201d<\/em><\/p>\n

Theo quy \u0111\u1ecbnh hi\u1ec7n nay, s\u1ebd m\u1ea5t 5 n\u0103m \u0111\u1ec3 ban h\u00e0nh m\u1ed9t B\u1ed9 khung gi\u00e1 nh\u00e0 \u0111\u1ea5t. C\u00e1c chuy\u00ean gia cho r\u1eb1ng, kho\u1ea3ng th\u1eddi gian n\u00e0y l\u00e0 qu\u00e1 d\u00e0i, kh\u00f4ng b\u00e1m s\u00e1t \u0111\u01b0\u1ee3c th\u1ef1c t\u1ebf bi\u1ebfn \u0111\u1ed9ng th\u1ecb tr\u01b0\u1eddng.<\/p>\n

\"Thu\u1ebf<\/p>\n

Lu\u1eadt s\u01b0<\/span><\/a> Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c<\/a>, Gi\u00e1m \u0111\u1ed1c <\/span>C\u00f4ng ty Lu\u1eadt<\/a> ANVI<\/a>, Tr\u1ecdng t\u00e0i vi\u00ean Trung t\u00e2m Tr\u1ecdng t\u00e0i Qu\u1ed1c t\u1ebf Vi\u1ec7t Nam:<\/em><\/strong><\/h5>\n

\u201cT\u00f4i th\u1ea5y 1 n\u0103m kh\u00f4ng \u0111\u00fang m\u00e0 5 n\u0103m c\u0169ng kh\u00f4ng \u0111\u00fang, ph\u1ea3i l\u00e0 1 bi\u00ean \u0111\u1ed9 n\u00e0o \u0111\u1ea5y, 1 bi\u1ebfn \u0111\u1ed9ng n\u00e0o \u0111\u1ea5y ch\u00fang ta ph\u1ea3i thay \u0111\u1ed5i. N\u1ebfu nh\u01b0 l\u00e0 1 m\u1ea3nh \u0111\u1ea5t n\u00e0o \u0111\u00f3 r\u1ea5t r\u1ebb, \u0111ang l\u00e0 \u0111\u1ea5t n\u00f4ng nghi\u1ec7p l\u1eadp t\u1ee9c tr\u1edf th\u00e0nh \u0111\u00f4 th\u1ecb, th\u1eadm ch\u00ed t\u0103ng v\u00e0i ch\u1ee5c l\u1ea7n th\u00ec kh\u00f4ng c\u00f3 l\u00fd g\u00ec ch\u00fang ta \u0111\u1ee3i 5 n\u0103m \u0111i\u1ec1u ch\u1ec9nh, ng\u01b0\u1ee3c l\u1ea1i 5 n\u0103m n\u00f3 xu\u1ed1ng ho\u1eb7c kh\u00f4ng thay \u0111\u1ed5i, kh\u00f4ng vi\u1ec7c g\u00ec ch\u00fang ta ph\u1ea3i thay \u0111\u1ed5i. N\u00f3 ph\u1ea3i l\u00e0 s\u1ef1 bi\u1ebfn \u0111\u1ed9ng c\u1ee7a th\u1ecb tr\u01b0\u1eddng, \u0111i\u1ec1u ch\u1ec9nh h\u00e0ng ng\u00e0y h\u00e0ng th\u00e1ng kh\u00f4ng c\u00f3 ngh\u0129a g\u00ec \u0111i\u1ec1u ch\u1ec9nh t\u1ea5t, ch\u1ed7 n\u00e0o bi\u1ebfn \u0111\u1ed9ng, \u0111\u1ebfn m\u1ed9t m\u1ee9c \u0111\u1ed9 n\u00e0o \u0111\u00f3 c\u00f3 kh\u00f3 kh\u0103n ch\u00fang ta m\u1edbi \u0111i\u1ec1u ch\u1ec9nh, \u0111\u1ea5y m\u1edbi l\u00e0 th\u1ecb tr\u01b0\u1eddng.\u201d<\/em><\/p>\n

T\u1ed5ng c\u1ee5c Thu\u1ebf m\u1edbi \u0111\u00e2y \u0111\u1ec1 xu\u1ea5t b\u1ed5 sung ch\u1ee9c n\u0103ng \u0111i\u1ec1u tra cho c\u01a1 quan Thu\u1ebf, tuy nhi\u00ean c\u01a1 quan thu\u1ebf kh\u00f4ng c\u00f3 ch\u1ee9c n\u0103ng \u0111i\u1ec1u tra, n\u00ean vi\u1ec7c thu th\u1eadp th\u00f4ng tin l\u00e0m c\u0103n c\u1ee9 \u1ea5n \u0111\u1ecbnh thu\u1ebf g\u1eb7p nhi\u1ec1u kh\u00f3 kh\u0103n.<\/p>\n

C\u00f9ng b\u00e0n lu\u1eadn v\u1ec1 ch\u1ee7 \u0111\u1ec1 n\u00e0y, trong ch\u01b0\u01a1ng tr\u00ecnh ng\u00e0y h\u00f4m nay, Truy\u1ec1n h\u00ecnh Qu\u1ed1c h\u1ed9i Vi\u1ec7t Nam \u0111\u00e3 m\u1eddi t\u1edbi tr\u01b0\u1eddng quay 2 v\u1ecb kh\u00e1ch m\u1eddi:<\/p>\n

B\u00e0 DO\u00c3N H\u1ed2NG NHUNG, Ph\u00f3 tr\u01b0\u1edfng Ban Ph\u00e1p ch\u1ebf – Hi\u1ec7p h\u1ed9i B\u1ea5t \u0111\u1ed9ng s\u1ea3n<\/strong><\/h5>\n

PGS.TS \u0110INH TR\u1eccNG TH\u1ecaNH, Chuy\u00ean gia Kinh t\u1ebf, H\u1ecdc vi\u1ec7n T\u00e0i ch\u00ednh<\/strong><\/p>\n

Xin m\u1eddi qu\u00fd v\u1ecb theo d\u00f5i ch\u01b0\u01a1ng tr\u00ecnh.<\/p>\n

Th\u1ef1c hi\u1ec7n :\u00a0Truy\u1ec1n h\u00ecnh Qu\u1ed1c h\u1ed9i Vi\u1ec7t Nam<\/p>\n

————–<\/p>\n

Truy\u1ec1n h\u00ecnh Qu\u1ed1c h\u1ed9i (Di\u1ec5n \u0111\u00e0n kinh t\u1ebf) 15-4-2022:<\/em><\/strong><\/p>\n

https:\/\/www.quochoitv.vn\/dien-dan-kinh-te-thue-chuyen-nhuong-bat-dong-san-nguon-thu-ngan-sach-bi-bo-quen<\/em><\/a><\/p>\n

(Ph\u00fat 17:16; 250\/1.690)<\/em>","protected":false},"excerpt":{"rendered":"

Thu\u1ebf chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n – Ngu\u1ed3n thu ng\u00e2n s\u00e1ch b\u1ecb “b\u1ecf qu\u00ean”? (QHTV) – Theo quy \u0111\u1ecbnh, ng\u01b0\u1eddi b\u00e1n l\u00e0 c\u00e1 nh\u00e2n chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n ph\u1ea3i \u0111\u00f3ng 2% thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n, c\u00f2n doanh nghi\u1ec7p b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u00f3ng 20% tr\u00ean thu nh\u1eadp v\u00e0 c\u00f2n nhi\u1ec1u lo\u1ea1i ph\u00ed, l\u1ec7 ph\u00ed […]<\/p>\n","protected":false},"author":2,"featured_media":18348,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[17,26],"tags":[42,34,38],"class_list":["post-18331","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-binh-luan-gop-y","category-legal-media","tag-luat-su-dat-dai","tag-luat-su-doanh-nghiep","tag-luat-su-thue"],"acf":[],"yoast_head":"\n3.072. Thu\u1ebf chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n - Ngu\u1ed3n thu ng\u00e2n s\u00e1ch b\u1ecb "b\u1ecf qu\u00ean"? - ANVI Law Firm<\/title>\n<meta name=\"description\" content=\"Thu\u1ebf chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n | K\u00ea khai gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng trong h\u1ee3p \u0111\u1ed3ng c\u00f4ng ch\u1ee9ng th\u1ea5p h\u01a1n so v\u1edbi gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng th\u1ef1c t\u1ebf \u0111\u1ec3 tr\u1ed1n thu\u1ebf.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/anvilaw.com\/vi\/3-072-thue-chuyen-nhuong-bat-dong-san-nguon-thu-ngan-sach-bi-bo-quen\/\" \/>\n<meta property=\"og:locale\" content=\"vi_VN\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"[:vi]3.072. 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