{"id":21502,"date":"2022-05-16T17:57:45","date_gmt":"2022-05-16T10:57:45","guid":{"rendered":"https:\/\/anvilaw.com\/vi\/?p=21502"},"modified":"2025-02-25T10:18:08","modified_gmt":"2025-02-25T03:18:08","slug":"3-136-truy-thu-thue-chuyen-nhuong-bat-dong-san-can-thuc-hien-co-lo-trinh","status":"publish","type":"post","link":"https:\/\/anvilaw.com\/vi\/3-136-truy-thu-thue-chuyen-nhuong-bat-dong-san-can-thuc-hien-co-lo-trinh\/","title":{"rendered":"3.136. Truy thu thu\u1ebf chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n: C\u1ea7n th\u1ef1c hi\u1ec7n c\u00f3 l\u1ed9 tr\u00ecnh"},"content":{"rendered":"

Truy thu thu\u1ebf chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n: C\u1ea7n th\u1ef1c hi\u1ec7n c\u00f3 l\u1ed9 tr\u00ecnh<\/span><\/h4>\n
(D\u0110DN) – Nhi\u1ec1u \u00fd ki\u1ebfn cho r\u1eb1ng, khi quy \u0111\u1ecbnh ch\u01b0a \u0111\u1ea7y \u0111\u1ee7 \u0111\u1ec3 truy thu thu\u1ebf giao d\u1ecbch b\u1ea5t \u0111\u1ed9ng s\u1ea3n th\u00ec kh\u00f4ng nh\u1ea5t thi\u1ebft qu\u00e1 \u201cso \u0111o\u201d v\u1edbi ng\u01b0\u1eddi d\u00e2n, m\u00e0 c\u1ea7n th\u1ef1c hi\u1ec7n c\u00f3 l\u1ed9 tr\u00ecnh \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o \u201cth\u1ea5u t\u00ecnh \u0111\u1ea1t l\u00fd\u201d\u2026<\/strong><\/h5>\n
\"Truy

M\u1ed9t khu \u0111\u1ea5t \u0111\u00e3 \u0111\u01b0\u1ee3c ng\u01b0\u1eddi d\u00e2n ph\u00e2n l\u00f4. \u1ea2nh: KN<\/p><\/div>\n

Theo s\u1ed1 li\u1ec7u th\u1ed1ng k\u00ea t\u1eeb T\u1ed5ng c\u1ee5c Thu\u1ebf cho th\u1ea5y, s\u1ed1 thu t\u1eeb ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n trong 3 th\u00e1ng \u0111\u1ea7u n\u0103m 2022 t\u0103ng 3,2 ngh\u00ecn t\u1ef7 \u0111\u1ed3ng, t\u01b0\u01a1ng \u1ee9ng t\u0103ng 63% so v\u1edbi 3 th\u00e1ng \u0111\u1ea7u n\u0103m 2021. Trong giai \u0111o\u1ea1n n\u00e0y, c\u01a1 quan thu\u1ebf c\u00e1c c\u1ea5p \u0111\u00e3 th\u1ef1c hi\u1ec7n \u0111\u1ea5u tranh v\u1edbi 60.289 h\u1ed3 s\u01a1, s\u1ed1 thu t\u0103ng h\u01a1n 326 t\u1ef7 \u0111\u1ed3ng.<\/p>\n

Theo Ph\u00f3 C\u1ee5c tr\u01b0\u1edfng C\u1ee5c Thu\u1ebf TP.HCM Th\u00e1i Minh Gia, c\u00f3 nhi\u1ec1u tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p\u00a0thu\u1ebf\u00a0k\u00ea khai gi\u00e1\u00a0mua b\u00e1n b\u1ea5t \u0111\u1ed9ng s\u1ea3n\u00a0th\u1ea5p h\u01a1n so v\u1edbi gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng th\u1ef1c t\u1ebf nh\u1eb1m\u00a0tr\u1ed1n tr\u00e1nh ngh\u0129a v\u1ee5 thu\u1ebf. Tuy nhi\u00ean, vi\u1ec7c x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch mua b\u00e1n nh\u00e0, \u0111\u1ea5t th\u1ef1c t\u1ebf tr\u00ean th\u1ecb tr\u01b0\u1eddng v\u1eabn ch\u01b0a c\u00f3 h\u01b0\u1edbng d\u1eabn c\u1ee5 th\u1ec3 \u0111\u1ec3 l\u00e0m c\u0103n c\u1ee9 \u1ea5n \u0111\u1ecbnh thu\u1ebf, g\u00e2y r\u1ea5t nhi\u1ec1u kh\u00f3 kh\u0103n cho c\u01a1 quan thu\u1ebf, c\u00e1n b\u1ed9 thu\u1ebf.<\/p>\n

T\u1ea1i B\u00ecnh \u0110\u1ecbnh, C\u1ee5c Thu\u1ebf B\u00ecnh \u0110\u1ecbnh \u0111\u00e3 tr\u00ecnh d\u1ef1 th\u1ea3o \u0111\u1ec3 tham m\u01b0u UBND t\u1ec9nh B\u00ecnh \u0110\u1ecbnh ban h\u00e0nh ch\u1ec9 th\u1ecb v\u00e0 ch\u1ec9 \u0111\u1ea1o th\u1ef1c hi\u1ec7n \u0111\u1ed3ng b\u1ed9 tr\u00ean to\u00e0n T\u1ec9nh v\u1ec1 c\u00f4ng t\u00e1c qu\u1ea3n l\u00fd ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n. Theo \u0111\u00f3, nhi\u1ec7m v\u1ee5 tr\u1ecdng t\u00e2m l\u00e0 s\u1edbm ban h\u00e0nh b\u1ea3ng gi\u00e1 \u0111\u1ea5t s\u00e1t v\u1edbi gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf tr\u00ean th\u1ecb tr\u01b0\u1eddng.<\/p>\n

Tr\u01b0\u1edbc m\u1eaft, C\u1ee5c Thu\u1ebf B\u00ecnh \u0110\u1ecbnh ch\u1ee7 \u0111\u1ed9ng \u0111\u01b0a ra gi\u00e1 tham chi\u1ebfu theo t\u1eebng khu v\u1ef1c (theo c\u01a1 s\u1edf d\u1eef li\u1ec7u gi\u00e1 tr\u00fang \u0111\u1ea5u gi\u00e1, gi\u00e1 \u0111\u1ec1n b\u00f9, gi\u00e1 l\u1ecbch s\u1eed chuy\u1ec3n nh\u01b0\u1ee3ng, gi\u00e1 t\u1eeb c\u00e1c c\u00f4ng ty m\u00f4i gi\u1edbi b\u1ea5t \u0111\u1ed9ng s\u1ea3n, gi\u00e1 tham kh\u1ea3o tr\u00ean c\u00e1c trang m\u1ea1ng x\u00e3 h\u1ed9i, Internet\u2026 \u0111\u1ec3 \u0111\u01b0a ra gi\u00e1 b\u00ecnh qu\u00e2n). Tr\u00ean c\u01a1 s\u1edf gi\u00e1 tham chi\u1ebfu, c\u00e1c t\u1ed5 ch\u1ee9c h\u00e0nh ngh\u1ec1 c\u00f4ng ch\u1ee9ng, c\u00f4ng ch\u1ee9ng vi\u00ean c\u00f3 tr\u00e1ch nhi\u1ec7m h\u01b0\u1edbng d\u1eabn, h\u1ed7 tr\u1ee3, \u0111\u1ecbnh h\u01b0\u1edbng gi\u00e1 khai thu\u1ebf cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf v\u00e0 l\u00e0m th\u1ee7 t\u1ee5c c\u00f4ng ch\u1ee9ng h\u1ee3p \u0111\u1ed3ng mua b\u00e1n.<\/p>\n

B\u00ean c\u1ea1nh \u0111\u00f3, c\u00e1c ph\u00f2ng thanh tra, ki\u1ec3m tra thu\u1ebf r\u00e0 so\u00e1t gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng t\u1ea1i c\u00e1c doanh nghi\u1ec7p kinh doanh b\u1ea5t \u0111\u1ed9ng s\u1ea3n tr\u00ean \u0111\u1ecba b\u00e0n T\u1ec9nh theo gi\u00e1 tham chi\u1ebfu, tr\u01b0\u1eddng h\u1ee3p c\u00f3 b\u1ea5t h\u1ee3p l\u00fd th\u00ec c\u1ea3nh b\u00e1o v\u00e0 m\u1eddi doanh nghi\u1ec7p \u0111\u1ed1i tho\u1ea1i \u0111\u1ec3 \u0111i\u1ec1u ch\u1ec9nh, n\u1ebfu doanh nghi\u1ec7p v\u1eabn kh\u00f4ng th\u1ef1c hi\u1ec7n th\u00ec ho\u00e0n thi\u1ec7n h\u1ed3 s\u01a1 chuy\u1ec3n tin b\u00e1o t\u1ed9i ph\u1ea1m \u0111\u1ebfn c\u01a1 quan \u0111i\u1ec1u tra theo Quy ch\u1ebf ban h\u00e0nh k\u00e8m theo Quy\u1ebft \u0111\u1ecbnh s\u1ed1 489\/Q\u0110-TCT ng\u00e0y 7\/4\/2022 c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf.<\/p>\n

\u0110\u1ed3ng th\u1eddi, c\u00f4ng khai t\u1ea5t c\u1ea3 c\u00e1c tr\u01b0\u1eddng h\u1ee3p chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n (doanh nghi\u1ec7p cho c\u00e1 nh\u00e2n, c\u00e1 nh\u00e2n cho c\u00e1 nh\u00e2n) tr\u00ean C\u1ed5ng giao ti\u1ebfp \u0111i\u1ec7n t\u1eed gi\u1eefa c\u01a1 quan thu\u1ebf v\u1edbi ng\u01b0\u1eddi d\u00e2n \u0111\u1ec3 to\u00e0n d\u00e2n gi\u00e1m s\u00e1t, ph\u1ea3n bi\u1ec7n v\u00e0 tham gia qu\u1ea3n l\u00fd.<\/p>\n

Ng\u01b0\u1eddi d\u00e2n \u0111\u1ebfn n\u1ed9p thu\u1ebf t\u1ea1i C\u1ee5c thu\u1ebf H\u00e0 N\u1ed9i. \u1ea2nh: TL<\/em><\/h6>\n

Li\u00ean quan \u0111\u1ebfn v\u1ea5n \u0111\u1ec1 n\u00e0y, 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><\/strong>\u00a0cho r\u1eb1ng, vi\u1ec7c x\u00e1c \u0111\u1ecbnh gi\u00e1 b\u1ea5t \u0111\u1ed9ng s\u1ea3n theo gi\u00e1 th\u1ecb tr\u01b0\u1eddng tr\u01b0\u1edbc khi t\u00ednh thu\u1ebf l\u00e0 \u0111i\u1ec3m \u201ct\u00f9 m\u00f9\u201d g\u00e2y ra b\u1ee9c x\u00fac gi\u1eefa ng\u01b0\u1eddi d\u00e2n v\u00e0 c\u00e1n b\u1ed9 thu\u1ebf, khi\u1ebfn vi\u1ec7c gi\u1ea3i quy\u1ebft h\u1ed3 s\u01a1 thu\u1ebf b\u1ecb k\u00e9o d\u00e0i.<\/em><\/p>\n

\u201cT\u1eeb tr\u01b0\u1edbc \u0111\u1ebfn nay, qua c\u00e1c h\u01b0\u1edbng d\u1eabn v\u00e0 th\u1ef1c t\u1ebf tri\u1ec3n khai, ng\u01b0\u1eddi d\u00e2n hi\u1ec3u r\u1eb1ng vi\u1ec7c n\u1ed9p thu\u1ebf khi giao d\u1ecbch b\u1ea5t \u0111\u1ed9ng s\u1ea3n theo khung gi\u00e1 nh\u00e0 n\u01b0\u1edbc l\u00e0 h\u1ee3p l\u1ec7, h\u1ee3p ph\u00e1p, c\u00f2n gi\u00e1 ghi tr\u00ean h\u1ee3p \u0111\u1ed3ng l\u00e0 theo th\u1ecfa thu\u1eadn c\u1ee7a c\u00e1c b\u00ean. \u0110\u1ebfn nay, c\u01a1 quan thu\u1ebf y\u00eau c\u1ea7u c\u00e1c c\u01a1 quan ch\u1ee9c n\u0103ng v\u00e0o cu\u1ed9c x\u00e1c minh v\u00e0 truy thu l\u00e0 ch\u01b0a th\u1ecfa \u0111\u00e1ng. Khung gi\u00e1 \u0111\u1ea5t l\u00e0 do c\u01a1 quan nh\u00e0 n\u01b0\u1edbc quy \u0111\u1ecbnh v\u00e0 \u0111i\u1ec1u ch\u1ec9nh \u0111\u1ecbnh k\u1ef3, vi\u1ec7c b\u1ed3i th\u01b0\u1eddng \u0111\u1ea5t khi l\u00e0m d\u1ef1 \u00e1n c\u0169ng d\u1ef1a theo khung gi\u00e1 n\u00e0y, nh\u01b0ng t\u1ea1i sao ng\u01b0\u1eddi mua, b\u00e1n \u0111\u00f3ng thu\u1ebf theo khung gi\u00e1 \u0111\u00f3 l\u1ea1i b\u1ecb thanh ki\u1ec3m tra? S\u1ef1 kh\u00e1c bi\u1ec7t gi\u1eefa gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf v\u00e0 gi\u00e1 k\u00ea khai tr\u00ean h\u1ee3p \u0111\u1ed3ng \u0111\u00e3 di\u1ec5n ra nhi\u1ec1u n\u0103m nay nh\u01b0ng \u0111\u1ed9t ng\u1ed9t v\u00e0o di\u1ec7n xem x\u00e9t truy thu thu\u1ebf d\u1eabn \u0111\u1ebfn b\u1ea5t c\u00f4ng cho nh\u1eefng ng\u01b0\u1eddi giao d\u1ecbch kh\u00f4ng \u0111\u00fang th\u1eddi \u0111i\u1ec3m\u201d, Lu\u1eadt s\u01b0<\/span><\/a> Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c<\/a>\u00a0chia s\u1ebb.<\/em><\/p>\n

\u0110\u1ed3ng quan \u0111i\u1ec3m, \u00f4ng L\u00ea Ho\u00e0ng Ch\u00e2u, Ch\u1ee7 t\u1ecbch Hi\u1ec7p h\u1ed9i b\u1ea5t \u0111\u1ed9ng s\u1ea3n TP.HCM (HOREA), vi\u1ec7c c\u01a1 quan thu\u1ebf y\u00eau c\u1ea7u k\u00ea khai l\u1ea1i gi\u00e1 giao d\u1ecbch v\u1edbi h\u00e0ng ch\u1ee5c ng\u00e0n tr\u01b0\u1eddng h\u1ee3p giao d\u1ecbch b\u1ea5t \u0111\u1ed9ng s\u1ea3n t\u1ea1i TP.HCM khi\u1ebfn th\u1eddi gian x\u1eed l\u00fd k\u00ea khai thu\u1ebf k\u00e9o d\u00e0i qu\u00e1 5 ng\u00e0y theo quy \u0111\u1ecbnh, nhi\u1ec1u tr\u01b0\u1eddng h\u1ee3p 10 ng\u00e0y, th\u1eadm ch\u00ed 15 ng\u00e0y v\u1eabn ch\u01b0a xong, g\u00e2y \u0111\u00ecnh \u0111\u1ed1n ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh v\u00e0 b\u1ee9c x\u00fac trong x\u00e3 h\u1ed9i. Th\u1ef1c t\u1ebf, c\u00f3 tr\u01b0\u1eddng h\u1ee3p gi\u00e1 mua, b\u00e1n cao h\u01a1n b\u1ea3ng gi\u00e1 nh\u00e0 n\u01b0\u1edbc, l\u1ea1i c\u00f3 tr\u01b0\u1eddng h\u1ee3p th\u1ea5p h\u01a1n gi\u00e1 nh\u00e0 n\u01b0\u1edbc.<\/p>\n

Theo v\u1ecb Ch\u1ee7 t\u1ecbch HOREA, nhi\u1ec1u qu\u1ed1c gia tr\u00ean th\u1ebf gi\u1edbi \u0111\u1ec1u d\u00f9ng ph\u01b0\u01a1ng ph\u00e1p \u0111\u1ecbnh gi\u00e1 h\u00e0ng lo\u1ea1t, khi \u0111\u00f3 ch\u1ea5p nh\u1eadn m\u1ee9c gi\u00e1 \u0111\u1ea1t 70% gi\u00e1 th\u1ecb tr\u01b0\u1eddng l\u00e0 c\u00f3 th\u1ec3 ch\u1ea5p nh\u1eadn \u0111\u01b0\u1ee3c. Vi\u1ec7c \u0111\u00f2i h\u1ecfi t\u1eebng tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3 ph\u1ea3i \u0111\u00fang gi\u00e1 th\u1ecb tr\u01b0\u1eddng \u0111\u1ec3 t\u00ednh thu\u1ebf l\u00e0 kh\u00f4ng h\u1ee3p l\u00fd v\u00e0 kh\u00f4ng c\u01a1 quan qu\u1ea3n l\u00fd n\u00e0o l\u00e0m \u0111\u01b0\u1ee3c v\u00ec kh\u00f4ng \u0111\u1ee7 ngu\u1ed3n l\u1ef1c.<\/p>\n

\u201c\u0110\u1ec3 gi\u1ea3i quy\u1ebft nhanh t\u00ecnh tr\u1ea1ng n\u00e0y, tr\u01b0\u1edbc m\u1eaft, c\u00e1c \u0111\u1ecba ph\u01b0\u01a1ng c\u1ea7n \u0111i\u1ec1u ch\u1ec9nh ngay b\u1ea3ng gi\u00e1 s\u00e0n \u0111\u1ea5t \u0111ai, n\u1ebfu th\u1ea5y th\u1ea5p c\u00f3 th\u1ec3 n\u00e2ng l\u00ean, \u0111i\u1ec1u n\u00e0y thu\u1ed9c th\u1ea9m quy\u1ec1n c\u1ee7a \u0111\u1ecba ph\u01b0\u01a1ng. C\u00f2n trong giai \u0111o\u1ea1n n\u00e0y, ai h\u01b0\u1edfng l\u1ee3i t\u1eeb m\u1ee9c gi\u00e1 s\u00e0n th\u1ea5p v\u00e0 k\u00ea khai cao h\u01a1n m\u1ed9t ch\u00fat th\u00ec kh\u00f4ng n\u00ean quy l\u00e0 ph\u1ea1m lu\u1eadt. Nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ec3 thu s\u00f3t m\u1ed9t ch\u00fat do ch\u00ednh s\u00e1ch ch\u01b0a theo k\u1ecbp th\u1ecb tr\u01b0\u1eddng. \u0110\u1eebng qu\u00e1 so \u0111o v\u1edbi ng\u01b0\u1eddi d\u00e2n\u201d, \u00f4ng Ch\u00e2u nh\u1ea5n m\u1ea1nh.<\/p>\n

KH\u00d4I NGUY\u00caN<\/strong><\/h6>\n

————<\/p>\n

Di\u1ec5n \u0111\u00e0n Doanh nghi\u1ec7p (B\u00ecnh lu\u1eadn) 16-5-2022:<\/em><\/strong><\/p>\n

https:\/\/diendandoanhnghiep.vn\/truy-thu-thue-chuyen-nhuong-bat-dong-san-can-thuc-hien-co-lo-trinh-223153.html<\/em><\/a><\/p>\n

(230\/1.051)<\/em>","protected":false},"excerpt":{"rendered":"

Truy thu thu\u1ebf chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n: C\u1ea7n th\u1ef1c hi\u1ec7n c\u00f3 l\u1ed9 tr\u00ecnh (D\u0110DN) – Nhi\u1ec1u \u00fd ki\u1ebfn cho r\u1eb1ng, khi quy \u0111\u1ecbnh ch\u01b0a \u0111\u1ea7y \u0111\u1ee7 \u0111\u1ec3 truy thu thu\u1ebf giao d\u1ecbch b\u1ea5t \u0111\u1ed9ng s\u1ea3n th\u00ec kh\u00f4ng nh\u1ea5t thi\u1ebft qu\u00e1 \u201cso \u0111o\u201d v\u1edbi ng\u01b0\u1eddi d\u00e2n, m\u00e0 c\u1ea7n th\u1ef1c hi\u1ec7n c\u00f3 l\u1ed9 tr\u00ecnh \u0111\u1ec3 \u0111\u1ea3m […]<\/p>\n","protected":false},"author":1,"featured_media":21503,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[17,26],"tags":[42,38],"class_list":["post-21502","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-thue"],"acf":[],"yoast_head":"\n3.136. 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