{"id":35694,"date":"2023-02-10T21:01:57","date_gmt":"2023-02-10T14:01:57","guid":{"rendered":"https:\/\/anvilaw.com\/vi\/?p=35694"},"modified":"2024-12-05T15:54:06","modified_gmt":"2024-12-05T08:54:06","slug":"3-379-tp-hcm-danh-thue-bds-thu-2-lieu-co-vi-hien-khi-chua-co-luat","status":"publish","type":"post","link":"https:\/\/anvilaw.com\/vi\/3-379-tp-hcm-danh-thue-bds-thu-2-lieu-co-vi-hien-khi-chua-co-luat\/","title":{"rendered":"3.379. TP.HCM \u0111\u00e1nh thu\u1ebf B\u0110S th\u1ee9 2 li\u1ec7u c\u00f3 vi hi\u1ebfn khi ch\u01b0a c\u00f3 lu\u1eadt?"},"content":{"rendered":"<h4><span style=\"color: #723918;\">TP.HCM \u0111\u00e1nh thu\u1ebf B\u0110S th\u1ee9 2 li\u1ec7u c\u00f3 vi hi\u1ebfn khi ch\u01b0a c\u00f3 lu\u1eadt?<\/span><\/h4>\n<h5>(1TG) &#8211; Chuy\u00ean gia Nguy\u1ec5n V\u0103n \u0110\u1ec9nh cho r\u1eb1ng \u0111i\u1ec1u 47 Hi\u1ebfn ph\u00e1p n\u0103m 2013 quy \u0111\u1ecbnh: \u201cM\u1ecdi ng\u01b0\u1eddi c\u00f3 ngh\u0129a v\u1ee5 n\u1ed9p thu\u1ebf theo lu\u1eadt \u0111\u1ecbnh\u201d. Theo \u0111\u00f3, m\u1ecdi ng\u01b0\u1eddi ch\u1ec9 c\u00f3 ngh\u0129a v\u1ee5 n\u1ed9p c\u00e1c kho\u1ea3n thu\u1ebf \u0111\u00e3 \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh trong lu\u1eadt.<\/h5>\n<div id=\"attachment_35695\" class=\"wp-caption alignright\" style=\"width: auto\"><img loading=\"lazy\" decoding=\"async\" class=\"img-fluid img-fluid wp-image-35695 size-medium\" src=\"https:\/\/anvilaw.com\/wp-content\/uploads\/2023\/02\/Picture1-9-450x270.png\" alt=\"\u0111\u00e1nh thu\u1ebf B\u0110S th\u1ee9 2 li\u1ec7u c\u00f3 vi hi\u1ebfn\" width=\"450\" height=\"270\" srcset=\"https:\/\/anvilaw.com\/wp-content\/uploads\/2023\/02\/Picture1-9-450x270.png 450w, https:\/\/anvilaw.com\/wp-content\/uploads\/2023\/02\/Picture1-9-768x462.png 768w, https:\/\/anvilaw.com\/wp-content\/uploads\/2023\/02\/Picture1-9.png 945w\" sizes=\"auto, (max-width: 450px) 100vw, 450px\" \/><p class=\"wp-caption-text\">\u0110\u1ec1 xu\u1ea5t \u0111\u00e1nh thu\u1ebf\u00a0b\u1ea5t \u0111\u1ed9ng s\u1ea3n\u00a0th\u1ee9 2<\/p><\/div>\n<p>Trong B\u00e1o c\u00e1o \u0111\u00e1nh gi\u00e1 t\u00e1c \u0111\u1ed9ng c\u1ee7a ch\u00ednh s\u00e1ch trong d\u1ef1 th\u1ea3o Ngh\u1ecb quy\u1ebft c\u1ee7a Qu\u1ed1c h\u1ed9i v\u1ec1 c\u01a1 ch\u1ebf, ch\u00ednh s\u00e1ch th\u00ed \u0111i\u1ec3m t\u1ea1o \u0111\u1ed9ng l\u1ef1c ph\u00e1t tri\u1ec3n\u00a0TP.HCM\u00a0(thay th\u1ebf Ngh\u1ecb quy\u1ebft s\u1ed1 54\/2017\/QH14), m\u1ed9t n\u1ed9i dung \u0111\u00e1ng ch\u00fa \u00fd \u0111\u01b0\u1ee3c nhi\u1ec1u ng\u01b0\u1eddi quan t\u00e2m l\u00e0 \u0111\u1ec1 xu\u1ea5t li\u00ean quan thu\u1ebf t\u00e0i s\u1ea3n.<\/p>\n<h5>TP.HCM \u0111\u1ec1 xu\u1ea5t 2 ph\u01b0\u01a1ng \u00e1n li\u00ean quan \u0111\u1ebfn thu\u1ebf t\u00e0i s\u1ea3n.<\/h5>\n<p>Ph\u01b0\u01a1ng \u00e1n 1 l\u00e0 th\u00ed \u0111i\u1ec3m thu thu\u1ebf \u0111\u1ed1i v\u1edbi nh\u00e0 \u1edf v\u00e0 \u0111\u1ea5t \u1edf, m\u00e0 ng\u01b0\u1eddi c\u00f3 quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t ho\u1eb7c s\u1edf h\u1eefu nh\u00e0 \u1edf kh\u00f4ng tr\u1ef1c ti\u1ebfp s\u1eed d\u1ee5ng \u0111\u1ec3 \u1edf cho c\u00e1 nh\u00e2n v\u00e0 gia \u0111\u00ecnh (g\u1ecdi t\u1eaft l\u00e0 nh\u00e0, \u0111\u1ea5t th\u1ee9 2 tr\u1edf l\u00ean) tr\u00ean \u0111\u1ecba b\u00e0n TP.HCM. \u1ee6y ban Th\u01b0\u1eddng v\u1ee5 Qu\u1ed1c h\u1ed9i quy \u0111\u1ecbnh v\u1ec1 c\u0103n c\u1ee9 t\u00ednh thu\u1ebf, thu\u1ebf su\u1ea5t, ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf v\u00e0 th\u1eddi gian \u00e1p d\u1ee5ng.<\/p>\n<p>Ph\u01b0\u01a1ng \u00e1n 2 (\u00e1p d\u1ee5ng trong tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng th\u1ef1c hi\u1ec7n ph\u01b0\u01a1ng \u00e1n 1): Ch\u1ea5p thu\u1eadn t\u0103ng m\u1ee9c thu li\u00ean quan \u0111\u1ebfn nh\u00e0 \u0111\u1ea5t th\u1ee9 2 tr\u1edf l\u00ean \u0111\u1ecba b\u00e0n TP.HCM: l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 khi mua, nh\u1eadn chuy\u1ec3n nh\u01b0\u1ee3ng nh\u00e0 \u0111\u1ea5t th\u1ee9 2 tr\u1edf l\u00ean; thu\u1ebf s\u1eed d\u1ee5ng \u0111\u1ea5t phi n\u00f4ng nghi\u1ec7p v\u00e0 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n t\u1eeb ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n nh\u01b0\u1ee3ng nh\u00e0 \u0111\u1ea5t th\u1ee9 2 tr\u1edf l\u00ean.<\/p>\n<h6><\/h6>\n<p>H\u0110ND TP.HCM quy\u1ebft \u0111\u1ecbnh \u00e1p d\u1ee5ng tr\u00ean \u0111\u1ecba b\u00e0n TP.HCM t\u0103ng m\u1ee9c thu\u1ebf su\u1ea5t thu\u1ebf s\u1eed d\u1ee5ng \u0111\u1ea5t phi n\u00f4ng nghi\u1ec7p \u0111\u1ed1i v\u1edbi \u0111\u1ea5t \u1edf (m\u1ee9c t\u0103ng kh\u00f4ng qu\u00e1 5 l\u1ea7n m\u1ee9c thu hi\u1ec7n h\u00e0nh) v\u00e0 t\u0103ng m\u1ee9c thu\u1ebf su\u1ea5t thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n t\u1eeb ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n nh\u01b0\u1ee3ng nh\u00e0 \u0111\u1ea5t th\u1ee9 2 tr\u1edf l\u00ean (m\u1ee9c t\u0103ng kh\u00f4ng qu\u00e1 t\u1eeb 2 l\u1ea7n m\u1ee9c hi\u1ec7n h\u00e0nh); thu\u1ebf su\u1ea5t \u0111\u1ed1i v\u1edbi chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n l\u00e0 2% tr\u00ean gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng ho\u1eb7c gi\u00e1 cho thu\u00ea l\u1ea1i.<\/p>\n<p>H\u0110ND TP.HCM quy\u1ebft \u0111\u1ecbnh \u00e1p d\u1ee5ng t\u0103ng t\u1ef7 l\u1ec7 thu l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 khi mua, nh\u1eadn chuy\u1ec3n nh\u01b0\u1ee3ng nh\u00e0 \u0111\u1ea5t th\u1ee9 2 tr\u1edf l\u00ean t\u1eeb m\u1ee9c 0,5% gi\u00e1 tr\u1ecb chuy\u1ec3n nh\u01b0\u1ee3ng l\u00ean m\u1ee9c 2% v\u00e0 m\u1ee9c t\u1ed1i \u0111a m\u1ed9t h\u1ed3 s\u01a1 chuy\u1ec3n nh\u01b0\u1ee3ng t\u1eeb m\u1ee9c 500 tri\u1ec7u \u0111\u1ed3ng\/h\u1ed3 s\u01a1 l\u00ean 1 t\u1ec9 \u0111\u1ed3ng\/h\u1ed3 s\u01a1.<\/p>\n<h5>TP.HCM \u0111\u1ec1 xu\u1ea5t 2 ph\u01b0\u01a1ng \u00e1n li\u00ean quan \u0111\u1ebfn thu\u1ebf t\u00e0i s\u1ea3n<\/h5>\n<p>V\u1edbi ph\u01b0\u01a1ng \u00e1n 1, thu\u1ebf nh\u00e0 \u0111\u1ea5t th\u1ee9 2 tr\u1edf l\u00ean l\u00e0 s\u1eafc thu\u1ebf m\u1edbi, \u0111\u01b0\u1ee3c d\u1ef1 ki\u1ebfn \u0111\u1ec3 \u0111i\u1ec1u ti\u1ebft \u0111\u1ed1i v\u1edbi c\u00e1c b\u1ea5t \u0111\u1ed9ng s\u1ea3n l\u00e0 nh\u00e0 \u1edf, \u0111\u1ea5t \u1edf ri\u00eang r\u1ebd ho\u1eb7c trong c\u00e1c khu \u0111\u00f4 th\u1ecb m\u1edbi, khu v\u1ef1c ch\u1ec9nh trang \u0111\u00f4 th\u1ecb, c\u00e1c chung c\u01b0, m\u00e0 ng\u01b0\u1eddi ch\u1ee7 s\u1edf h\u1eefu ho\u1eb7c c\u00f3 quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t kh\u00f4ng d\u00f9ng \u0111\u1ec3 \u1edf cho c\u00e1 nh\u00e2n v\u00e0 gia \u0111\u00ecnh; v\u00e0 b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111ang cho thu\u00ea ho\u1eb7c b\u1ecf hoang, c\u00e1c n\u1ec1n \u0111\u1ea5t \u0111\u01b0\u1ee3c c\u1ea5p quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t qu\u00e1 2 n\u0103m kh\u00f4ng x\u00e2y d\u1ef1ng nh\u00e0 \u1edf theo quy ho\u1ea1ch. Tr\u00ean th\u1ebf gi\u1edbi \u0111\u00e3 c\u00f3 nhi\u1ec1u n\u01b0\u1edbc th\u1ef1c hi\u1ec7n thu thu\u1ebf t\u00e0i s\u1ea3n th\u00e0nh c\u00f4ng.<\/p>\n<p>Theo b\u00e1o c\u00e1o, vi\u1ec7c th\u1ef1c hi\u1ec7n ph\u01b0\u01a1ng \u00e1n 1 l\u00e0 n\u1ed9i dung l\u1edbn, t\u00e1c \u0111\u1ed9ng s\u00e2u r\u1ed9ng \u0111\u1ebfn ng\u01b0\u1eddi d\u00e2n n\u00ean c\u1ea7n t\u00ednh to\u00e1n c\u1ee5 th\u1ec3. TP.HCM nh\u1eadn th\u1ea5y thu\u1ebf nh\u00e0 \u0111\u1ea5t th\u1ee9 hai tr\u1edf l\u00ean c\u00f3 3 th\u00e1ch th\u1ee9c.<\/p>\n<h6>Th\u1ee9 nh\u1ea5t:<\/h6>\n<p>Vi\u1ec7c b\u1ea3o \u0111\u1ea3m \u0111i\u1ec1u ch\u1ec9nh b\u1ea5t c\u1eadp v\u1ec1 b\u1ea5t b\u00ecnh \u0111\u1eb3ng trong h\u1ec7 th\u1ed1ng thu\u1ebf hi\u1ec7n h\u00e0nh v\u00ec ch\u01b0a quy \u0111\u1ecbnh vi\u1ec7c \u0111\u00e1nh gi\u00e1, ph\u00e2n bi\u1ec7t r\u00f5 \u0111\u1ed1i v\u1edbi t\u00e0i s\u1ea3n th\u1ee9 2 tr\u1edf l\u00ean.<\/p>\n<h6>Th\u1ee9 nh\u00ec:<\/h6>\n<p>Kh\u1ea3 n\u0103ng b\u1ea3o \u0111\u1ea3m ngu\u1ed3n thu so v\u1edbi c\u00e1c s\u1eafc thu\u1ebf hi\u1ec7n h\u00e0nh (b\u1ea3o \u0111\u1ea3m \u0111i\u1ec1u ch\u1ec9nh \u0111\u00fang \u0111\u1ed1i t\u01b0\u1ee3ng v\u00e0 g\u00f3p ph\u1ea7n t\u1ea1o th\u00eam ngu\u1ed3n thu cho ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc).<\/p>\n<h6>Th\u1ee9 ba:<\/h6>\n<p>C\u00f4ng t\u00e1c qu\u1ea3n l\u00fd v\u00e0 c\u00f4ng t\u00e1c th\u1ef1c hi\u1ec7n thu c\u0169ng c\u00f2n ph\u1ea3i r\u00e0 so\u00e1t k\u1ef9 l\u01b0\u1ee1ng: c\u01a1 s\u1edf d\u1eef li\u1ec7u v\u1ec1 nh\u00e0 \u1edf, quy \u0111\u1ecbnh v\u1ec1 vi\u1ec7c \u0111\u1ecbnh gi\u00e1 nh\u00e0 \u0111\u1ea5t, th\u00f4ng tin nh\u00e0 \u0111\u1ea5t tr\u00ean ph\u1ea1m vi m\u1ed9t th\u00e0nh ph\u1ed1 v\u00e0 s\u1ef1 li\u00ean k\u1ebft th\u00f4ng tin v\u1edbi c\u00e1c \u0111\u1ecba b\u00e0n kh\u00e1c.<\/p>\n<p>TP.HCM cho bi\u1ebft tr\u01b0\u1edbc m\u1eaft c\u00f3 th\u1ec3 xem x\u00e9t l\u1ef1a ch\u1ecdn ph\u01b0\u01a1ng \u00e1n 2 nh\u1eb1m \u0111i\u1ec1u ch\u1ec9nh h\u00e0nh vi \u0111\u1ea7u c\u01a1 nh\u00e0 \u0111\u1ea5t tr\u00ean \u0111\u1ecba b\u00e0n \u0111\u1ec3 l\u00e0m c\u01a1 s\u1edf, ti\u1ec1n \u0111\u1ec1 cho vi\u1ec7c ban h\u00e0nh s\u1eafc thu\u1ebf m\u1edbi.<\/p>\n<h5>Ch\u01b0a c\u00f3 lu\u1eadt, \u0111\u00e1nh thu\u1ebf li\u1ec7u c\u00f3\u00a0vi hi\u1ebfn?<\/h5>\n<p>Trao \u0111\u1ed5i v\u1edbi ph\u00f3ng vi\u00ean\u00a0M\u1ed9t Th\u1ebf Gi\u1edbi\u00a0v\u1ec1 v\u1ea5n \u0111\u1ec1 n\u00e0y, chuy\u00ean gia ph\u00e1p l\u00fd \u0111\u1ea5t \u0111ai, b\u1ea5t \u0111\u1ed9ng s\u1ea3n\u00a0Nguy\u1ec5n V\u0103n \u0110\u1ec9nh\u00a0cho r\u1eb1ng c\u00e2u h\u1ecfi \u0111\u1ec1 xu\u1ea5t \u0111\u00e1nh thu\u1ebf b\u1ea5t \u0111\u1ed9ng s\u1ea3n c\u1ee7a TP.HCM (\u0111\u00e1nh thu\u1ebf v\u1edbi ng\u01b0\u1eddi s\u1edf h\u1eefu nhi\u1ec1u nh\u00e0, \u0111\u1ea5t \u0111\u1ec3 ch\u1ed1ng \u0111\u1ea7u c\u01a1) c\u00f3 vi hi\u1ebfn kh\u00f4ng l\u00e0 v\u1ea5n \u0111\u1ec1 g\u00e2y tranh c\u00e3i.<\/p>\n<p>Theo \u00f4ng \u0110\u1ec9nh, \u0111i\u1ec1u 70 Hi\u1ebfn ph\u00e1p n\u0103m 2013 quy \u0111\u1ecbnh Qu\u1ed1c h\u1ed9i c\u00f3 nhi\u1ec7m v\u1ee5, quy\u1ec1n h\u1ea1n \u201cquy \u0111\u1ecbnh, s\u1eeda \u0111\u1ed5i ho\u1eb7c b\u00e3i b\u1ecf c\u00e1c th\u1ee9 thu\u1ebf\u201d. H\u01a1n n\u1eefa, \u0111i\u1ec1u 15 Lu\u1eadt Ban h\u00e0nh v\u0103n b\u1ea3n quy ph\u1ea1m ph\u00e1p lu\u1eadt n\u0103m 2015 c\u0169ng quy \u0111\u1ecbnh Qu\u1ed1c h\u1ed9i ban h\u00e0nh ngh\u1ecb quy\u1ebft \u0111\u1ec3 quy \u0111\u1ecbnh \u201cth\u1ef1c hi\u1ec7n th\u00ed \u0111i\u1ec3m m\u1ed9t s\u1ed1 ch\u00ednh s\u00e1ch m\u1edbi thu\u1ed9c th\u1ea9m quy\u1ec1n quy\u1ebft \u0111\u1ecbnh c\u1ee7a Qu\u1ed1c h\u1ed9i nh\u01b0ng ch\u01b0a c\u00f3 lu\u1eadt \u0111i\u1ec1u ch\u1ec9nh ho\u1eb7c kh\u00e1c v\u1edbi quy \u0111\u1ecbnh c\u1ee7a lu\u1eadt hi\u1ec7n h\u00e0nh\u201d.<\/p>\n<p>\u201cNgh\u0129a l\u00e0 n\u1ebfu Qu\u1ed1c h\u1ed9i th\u00f4ng qua m\u1ed9t ngh\u1ecb quy\u1ebft quy \u0111\u1ecbnh ch\u00ednh s\u00e1ch \u0111\u1eb7c th\u00f9 c\u1ee7a TP.HCM, bao g\u1ed3m c\u1ea3 ch\u00ednh s\u00e1ch thu\u1ebf b\u1ea5t \u0111\u1ed9ng s\u1ea3n, l\u00e0 \u0111\u00fang nhi\u1ec7m v\u1ee5, quy\u1ec1n h\u1ea1n \u0111\u01b0\u1ee3c hi\u1ebfn \u0111\u1ecbnh c\u1ee7a m\u00ecnh v\u00e0 ph\u00f9 h\u1ee3p v\u1edbi lu\u1eadt ban h\u00e0nh v\u0103n b\u1ea3n quy ph\u1ea1m ph\u00e1p lu\u1eadt.<\/p>\n<h6><\/h6>\n<p>Tuy nhi\u00ean, c\u1ea7n ph\u1ea3i nh\u1ea5n m\u1ea1nh r\u1eb1ng c\u0169ng t\u1ea1i \u0111i\u1ec1u 47 Hi\u1ebfn ph\u00e1p n\u0103m 2013 (thu\u1ed9c ch\u01b0\u01a1ng 2, quy \u0111\u1ecbnh v\u1ec1 quy\u1ec1n con ng\u01b0\u1eddi, quy\u1ec1n v\u00e0 ngh\u0129a v\u1ee5 c\u01a1 b\u1ea3n c\u1ee7a c\u00f4ng d\u00e2n) l\u1ea1i quy \u0111\u1ecbnh: \u201cM\u1ecdi ng\u01b0\u1eddi c\u00f3 ngh\u0129a v\u1ee5 n\u1ed9p thu\u1ebf theo lu\u1eadt \u0111\u1ecbnh\u201d, l\u01b0u \u00fd l\u00e0 \u201ctheo lu\u1eadt \u0111\u1ecbnh\u201d ch\u1ee9 kh\u00f4ng ph\u1ea3i \u201ctheo quy \u0111\u1ecbnh\u201d.<\/p>\n<p>\u0110i\u1ec1u \u0111\u00f3 c\u00f3 ngh\u0129a n\u1ebfu ai \u0111\u00f3 l\u00e0 c\u00f4ng d\u00e2n Vi\u1ec7t Nam ho\u1eb7c ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i l\u00e0m \u0103n, sinh s\u1ed1ng, c\u00f3 thu nh\u1eadp t\u1ea1i Vi\u1ec7t Nam, th\u00ec ch\u1ec9 c\u00f3 ngh\u0129a v\u1ee5 n\u1ed9p c\u00e1c kho\u1ea3n thu\u1ebf \u0111\u00e3 \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh trong lu\u1eadt.<\/p>\n<p>Theo ph\u01b0\u01a1ng th\u1ee9c lo\u1ea1i tr\u1eeb, ng\u01b0\u1eddi ta kh\u00f4ng ph\u1ea3i n\u1ed9p c\u00e1c kho\u1ea3n thu\u1ebf kh\u00f4ng quy \u0111\u1ecbnh trong lu\u1eadt, k\u1ec3 c\u1ea3 n\u1ebfu n\u00f3 trong ngh\u1ecb quy\u1ebft \u0111\u01b0\u1ee3c Qu\u1ed1c h\u1ed9i ban h\u00e0nh c\u00e1c ch\u00ednh s\u00e1ch \u0111\u1eb7c th\u00f9 cho m\u1ed9t \u0111\u1ecba ph\u01b0\u01a1ng. Quy \u0111\u1ecbnh n\u00e0y theo t\u00f4i l\u00e0 ho\u00e0n to\u00e0n h\u1ee3p l\u00fd nh\u1eb1m b\u1ea3o \u0111\u1ea3m quy\u1ec1n con ng\u01b0\u1eddi, quy\u1ec1n c\u01a1 b\u1ea3n c\u1ee7a c\u00f4ng d\u00e2n\u201d, \u00f4ng \u0110\u1ec9nh n\u00eau.<\/p>\n<h5>Chuy\u00ean gia ph\u00e1p l\u00fd \u0111\u1ea5t \u0111ai, b\u1ea5t \u0111\u1ed9ng s\u1ea3n Nguy\u1ec5n V\u0103n \u0110\u1ec9nh<\/h5>\n<p>Theo \u00f4ng \u0110\u1ec9nh, vi\u1ec7c \u0111\u00e1nh thu\u1ebf nh\u00e0, \u0111\u1ea5t l\u00e0 gi\u1ea3i ph\u00e1p b\u1eaft bu\u1ed9c ph\u1ea3i l\u00e0m, \u0111\u00e3 quy \u0111\u1ecbnh r\u00f5 trong Ngh\u1ecb quy\u1ebft s\u1ed1 18-NQ\/TW ng\u00e0y 16.6.2022 c\u1ee7a Ban Ch\u1ea5p h\u00e0nh Trung \u01b0\u01a1ng \u0111\u1ea3ng v\u1ec1 ti\u1ebfp t\u1ee5c \u0111\u1ed5i m\u1edbi, ho\u00e0n thi\u1ec7n th\u1ec3 ch\u1ebf, ch\u00ednh s\u00e1ch, n\u00e2ng cao hi\u1ec7u l\u1ef1c, hi\u1ec7u qu\u1ea3 qu\u1ea3n l\u00fd v\u00e0 s\u1eed d\u1ee5ng \u0111\u1ea5t, nh\u01b0ng ph\u1ea3i theo lu\u1eadt v\u00e0 ph\u1ea3i \u0111\u1ed3ng b\u1ed9.<\/p>\n<p>\u201cN\u1ebfu m\u1ed9t ng\u01b0\u1eddi s\u1edf h\u1eefu 10 c\u0103n nh\u00e0 \u1edf qu\u1eadn 1 ph\u1ea3i ch\u1ecbu thu\u1ebf h\u1eb1ng n\u0103m, trong khi m\u1ed9t \u0111\u1ea1i gia kh\u00e1c c\u0169ng s\u1edf h\u1eefu 10 c\u0103n nh\u00e0 \u1edf ph\u1ed1 c\u1ed5 H\u00e0 N\u1ed9i kh\u00f4ng ph\u1ea3i ch\u1ecbu thu\u1ebf th\u00ec s\u1ef1 c\u00f4ng b\u1eb1ng n\u1eb1m \u1edf \u0111\u00e2u?\u201d, \u00f4ng \u0110\u1ec9nh n\u00f3i.<\/p>\n<p>Chuy\u00ean gia Nguy\u1ec5n V\u0103n \u0110\u1ec9nh c\u0169ng cho r\u1eb1ng \u0111i\u1ec1u 4 Lu\u1eadt Ban h\u00e0nh v\u0103n b\u1ea3n quy ph\u1ea1m ph\u00e1p lu\u1eadt quy \u0111\u1ecbnh v\u1ec1 h\u1ec7 th\u1ed1ng v\u0103n b\u1ea3n quy ph\u1ea1m ph\u00e1p lu\u1eadt c\u1ee7a n\u01b0\u1edbc ta \u0111\u00e3 li\u1ec7t k\u00ea nh\u01b0 sau: Kho\u1ea3n 1 l\u00e0 Hi\u1ebfn ph\u00e1p; kho\u1ea3n 2 l\u00e0 b\u1ed9 lu\u1eadt, lu\u1eadt, ngh\u1ecb quy\u1ebft c\u1ee7a Qu\u1ed1c h\u1ed9i.<\/p>\n<h6><\/h6>\n<p>\u201c\u0110i\u1ec1u n\u00e0y d\u1eabn \u0111\u1ebfn c\u00e1ch hi\u1ec3u cho r\u1eb1ng ngh\u1ecb quy\u1ebft c\u1ee7a Qu\u1ed1c h\u1ed9i c\u00f3 hi\u1ec7u l\u1ef1c ngang lu\u1eadt (c\u1ea3 2 v\u0103n b\u1ea3n \u0111\u1ec1u do m\u1ed9t c\u01a1 quan ban h\u00e0nh v\u1edbi tr\u00ecnh t\u1ef1, th\u1ee7 t\u1ee5c g\u1ea7n t\u01b0\u01a1ng t\u1ef1). Nh\u01b0ng trong nh\u1eefng v\u1ea5n \u0111\u1ec1 h\u1ec7 tr\u1ecdng nh\u01b0 ch\u00ednh s\u00e1ch thu\u1ebf, ch\u00ednh s\u00e1ch h\u00ecnh s\u1ef1&#8230; th\u00ec b\u1eaft bu\u1ed9c ph\u1ea3i quy \u0111\u1ecbnh trong lu\u1eadt \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o ch\u1eb7t ch\u1ebd, th\u1ed1ng nh\u1ea5t \u00e1p d\u1ee5ng, tr\u00e1nh g\u00e2y b\u1ea5t b\u00ecnh \u0111\u1eb3ng, thi\u1ebfu c\u00f4ng b\u1eb1ng gi\u1eefa m\u1ecdi ng\u01b0\u1eddi, gi\u1eefa c\u00e1c \u0111\u1ecba ph\u01b0\u01a1ng\u201d, \u00f4ng \u0110\u1ec9nh n\u00f3i.<\/p>\n<p><em>Tr\u1ea3 l\u1eddi b\u00e1o ch\u00ed v\u1ec1 v\u1ea5n \u0111\u1ec1 n\u00e0y, <a href=\"https:\/\/anvilaw.com\/vi\/lawyers\/\"><span style=\"color: #0000ff;\">Lu\u1eadt s\u01b0<\/span><\/a> <a style=\"color: #0000ff;\" href=\"https:\/\/anvilaw.com\/vi\/lawyers\/truong-thanh-duc\/\">Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c<\/a>, Gi\u00e1m \u0111\u1ed1c <a style=\"color: #0000ff;\" href=\"https:\/\/anvilaw.com\/\">C\u00f4ng ty Lu\u1eadt<\/a> <strong><a style=\"color: #723900;\" href=\"https:\/\/www.facebook.com\/anvilawfirm\">ANVI<\/a><\/strong>\u00a0cho r\u1eb1ng vi\u1ec7c c\u00f3 \u0111\u00e1nh thu\u1ebf hay kh\u00f4ng \u0111\u1ec1u ph\u1ea3i theo lu\u1eadt v\u00e0 s\u1ebd l\u00e0 vi hi\u1ebfn khi \u00e1p d\u1ee5ng b\u1edfi ch\u01b0a c\u00f3 lu\u1eadt.<\/em><\/p>\n<p><em>\u201cNh\u00e0 \u0111\u1ea5t r\u1ea5t nhi\u1ec1u m\u00e0 kh\u00f4ng \u0111\u01b0a v\u00e0o s\u1ea3n xu\u1ea5t kinh doanh hay s\u1eed d\u1ee5ng th\u00ec ph\u1ea3i ch\u1ea5p nh\u1eadn m\u1ed9t m\u1ee9c thu\u1ebf su\u1ea5t cao h\u01a1n, th\u1eadm ch\u00ed g\u1ea5p \u0111\u00f4i g\u1ea5p ba m\u1ee9c kh\u1edfi \u0111i\u1ec3m m\u1edbi t\u1ea1o ra s\u1ef1 c\u00f4ng b\u1eb1ng x\u00e3 h\u1ed9i v\u00e0 h\u01b0\u1edbng t\u1edbi s\u1eed d\u1ee5ng hi\u1ec7u qu\u1ea3 h\u1ee3p l\u00fd ngu\u1ed3n t\u00e0i nguy\u00ean \u0111\u1ea5t \u0111ai nh\u00e0 c\u1eeda. Nh\u01b0ng c\u1ea7n ph\u1ea3i s\u1eeda lu\u1eadt, ph\u1ea3i c\u00f3 quy \u0111\u1ecbnh c\u1ee7a Qu\u1ed1c h\u1ed9i, quy \u0111\u1ecbnh r\u00f5 r\u00e0ng \u0111\u00e1nh thu\u1ebf nh\u01b0 th\u1ebf n\u00e0o, \u0111\u00e1nh thu\u1ebf bao nhi\u00eau cho h\u1ee3p l\u00fd, c\u00f4ng b\u1eb1ng\u201d, \u00f4ng \u0110\u1ee9c n\u00f3i.<\/em><\/p>\n<h5><strong>Ho\u00e0i<\/strong> <strong>Nam<\/strong><\/h5>\n<p>&#8212;&#8212;&#8212;&#8212;&#8212;-<\/p>\n<p><strong><em>M\u1ed9t<\/em><\/strong> <strong><em>th\u1ebf gi\u1edbi (B\u1ea5t \u0111\u1ed9ng s\u1ea3n) 10-02-2023:<\/em><\/strong><\/p>\n<p><em><a href=\"https:\/\/1thegioi.vn\/tp-hcm-danh-thue-bds-thu-2-lieu-co-vi-hien-khi-chua-co-luat-192993.html\">https:\/\/1thegioi.vn\/tp-hcm-danh-thue-bds-thu-2-lieu-co-vi-hien-khi-chua-co-luat-192993.html<\/a><\/em><\/p>\n<p><em>(134\/1.538) #B\u0110S #thue #TNCN #thuetaisan<\/em>","protected":false},"excerpt":{"rendered":"<p>TP.HCM \u0111\u00e1nh thu\u1ebf B\u0110S th\u1ee9 2 li\u1ec7u c\u00f3 vi hi\u1ebfn khi ch\u01b0a c\u00f3 lu\u1eadt? (1TG) &#8211; Chuy\u00ean gia Nguy\u1ec5n V\u0103n \u0110\u1ec9nh cho r\u1eb1ng \u0111i\u1ec1u 47 Hi\u1ebfn ph\u00e1p n\u0103m 2013 quy \u0111\u1ecbnh: \u201cM\u1ecdi ng\u01b0\u1eddi c\u00f3 ngh\u0129a v\u1ee5 n\u1ed9p thu\u1ebf theo lu\u1eadt \u0111\u1ecbnh\u201d. Theo \u0111\u00f3, m\u1ecdi ng\u01b0\u1eddi ch\u1ec9 c\u00f3 ngh\u0129a v\u1ee5 n\u1ed9p c\u00e1c kho\u1ea3n thu\u1ebf \u0111\u00e3 \u0111\u01b0\u1ee3c [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":35695,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[17,26],"tags":[42,38,53],"class_list":["post-35694","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","tag-quan-ly-nha-nuoc"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>3.379. TP.HCM \u0111\u00e1nh thu\u1ebf B\u0110S th\u1ee9 2 li\u1ec7u c\u00f3 vi hi\u1ebfn khi ch\u01b0a c\u00f3 lu\u1eadt? - ANVI Law Firm<\/title>\n<meta name=\"description\" content=\"\u0110\u00e1nh thu\u1ebf B\u0110S th\u1ee9 2 li\u1ec7u c\u00f3 vi hi\u1ebfn | Hi\u1ebfn ph\u00e1p 2013 quy \u0111\u1ecbnh: \u201cM\u1ecdi ng\u01b0\u1eddi c\u00f3 ngh\u0129a v\u1ee5 n\u1ed9p thu\u1ebf theo lu\u1eadt \u0111\u1ecbnh\u201d. M\u1ecdi lo\u1ea1i thu\u1ebf ph\u1ea3i do lu\u1eadt.\" \/>\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\/en\/3-379-tp-hcm-danh-thue-bds-thu-2-lieu-co-vi-hien-khi-chua-co-luat\/\" \/>\n<meta property=\"og:locale\" content=\"vi_VN\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"[:vi]3.379. 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