{"id":49567,"date":"2026-02-08T19:14:21","date_gmt":"2026-02-08T12:14:21","guid":{"rendered":"https:\/\/anvilaw.com\/vi\/?p=49567"},"modified":"2026-02-08T19:14:21","modified_gmt":"2026-02-08T12:14:21","slug":"4-242-danh-thue-ban-vang-mieng-01-cu-tri-lo-ngai-bo-tai-chinh-tran-an","status":"publish","type":"post","link":"https:\/\/anvilaw.com\/vi\/4-242-danh-thue-ban-vang-mieng-01-cu-tri-lo-ngai-bo-tai-chinh-tran-an\/","title":{"rendered":"4.242. \u0110\u00e1nh thu\u1ebf b\u00e1n v\u00e0ng mi\u1ebfng 0,1%: C\u1eed tri lo ng\u1ea1i, B\u1ed9 T\u00e0i ch\u00ednh tr\u1ea5n an."},"content":{"rendered":"

\u0110\u00e1nh thu\u1ebf b\u00e1n v\u00e0ng mi\u1ebfng 0,1%: C\u1eed tri lo ng\u1ea1i, B\u1ed9 T\u00e0i ch\u00ednh tr\u1ea5n an.<\/strong><\/h4>\n

(MTG) – B\u1ed9 T\u00e0i ch\u00ednh cho r\u1eb1ng quy \u0111\u1ecbnh \u0111\u00e1nh thu\u1ebf b\u00e1n v\u00e0ng mi\u1ebfng 0,1% kh\u00f4ng \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn quy\u1ec1n, l\u1ee3i \u00edch h\u1ee3p ph\u00e1p c\u1ee7a ng\u01b0\u1eddi d\u00e2n v\u00e0 l\u00e0 b\u01b0\u1edbc \u0111i c\u1ea7n thi\u1ebft \u0111\u1ec3 g\u00f3p ph\u1ea7n h\u1ea1n ch\u1ebf vi\u1ec7c \u0111\u1ea7u c\u01a1 v\u00e0ng.<\/strong><\/p>\n

B\u1ed9 T\u00e0i ch\u00ednh v\u1eeba c\u00f3 v\u0103n b\u1ea3n tr\u1ea3 l\u1eddi c\u1eed tri TP.HCM v\u1ec1 ki\u1ebfn ngh\u1ecb xem x\u00e9t quy \u0111\u1ecbnh thu thu\u1ebf \u0111\u1ed1i v\u1edbi giao d\u1ecbch\u00a0v\u00e0ng mi\u1ebfng<\/a>\u00a0trong Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n.<\/p>\n

C\u1eed tri TP.HCM cho r\u1eb1ng, vi\u1ec7c thu thu\u1ebf \u0111\u1ed1i v\u1edbi giao d\u1ecbch v\u00e0ng mi\u1ebfng g\u00e2y \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn quy\u1ec1n, l\u1ee3i \u00edch h\u1ee3p ph\u00e1p c\u1ee7a ng\u01b0\u1eddi d\u00e2n, l\u00e0m gia t\u0103ng chi ph\u00ed giao d\u1ecbch, t\u00e1c \u0111\u1ed9ng \u0111\u1ebfn t\u00e2m l\u00fd s\u1edf h\u1eefu v\u00e0ng v\u00e0 c\u00f3 kh\u1ea3 n\u0103ng \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn s\u1ef1 \u1ed5n \u0111\u1ecbnh c\u1ee7a th\u1ecb tr\u01b0\u1eddng v\u00e0ng.<\/p>\n

V\u1ec1 v\u1ea5n \u0111\u1ec1 n\u00e0y, B\u1ed9 T\u00e0i ch\u00ednh cho bi\u1ebft, Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n s\u1ed1 109\/2025\/QH15 quy \u0111\u1ecbnh thu thu\u1ebf \u0111\u1ed1i v\u1edbi v\u00e0ng mi\u1ebfng v\u1edbi m\u1ee9c thu\u1ebf su\u1ea5t l\u00e0 0,1% tr\u00ean gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng t\u1eebng l\u1ea7n.<\/p>\n

\u0110\u1ec1 xu\u1ea5t \u0111\u00e1nh thu\u1ebf \u0111\u1ed1i v\u1edbi chuy\u1ec3n nh\u01b0\u1ee3ng v\u00e0ng mi\u1ebfng \u0111\u00e3 \u0111\u01b0\u1ee3c r\u00e0 so\u00e1t, nghi\u00ean c\u1ee9u k\u1ef9 l\u01b0\u1ee1ng, tr\u00ean c\u01a1 s\u1edf t\u1ed5ng h\u1ee3p \u00fd ki\u1ebfn c\u1ee7a c\u00e1c c\u01a1 quan, c\u00e1c B\u1ed9, ng\u00e0nh, \u00fd ki\u1ebfn r\u1ed9ng r\u00e3i c\u1ee7a ng\u01b0\u1eddi d\u00e2n, v\u00e0 \u0111\u01b0\u1ee3c c\u00e1c c\u01a1 quan c\u1ee7a Qu\u1ed1c h\u1ed9i, \u0111a s\u1ed1 \u0111\u1ea1i bi\u1ec3u qu\u1ed1c h\u1ed9i bi\u1ec3u quy\u1ebft t\u00e1n th\u00e0nh.<\/p>\n

\"\"<\/p>\n

B\u1ed9 T\u00e0i ch\u00ednh cho r\u1eb1ng vi\u1ec7c \u0111\u00e1nh thu\u1ebf v\u00e0ng mi\u1ebfng kh\u00f4ng \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn quy\u1ec1n l\u1ee3i ng\u01b0\u1eddi d\u00e2n<\/em><\/p>\n

Theo \u0111\u00f3, lu\u1eadt c\u0169ng giao Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 ng\u01b0\u1ee1ng gi\u00e1 tr\u1ecb v\u00e0ng mi\u1ebfng ch\u1ecbu thu\u1ebf nh\u1eb1m m\u1ee5c \u0111\u00edch lo\u1ea1i tr\u1eeb tr\u01b0\u1eddng h\u1ee3p nh\u1eefng c\u00e1 nh\u00e2n th\u1ef1c hi\u1ec7n mua, b\u00e1n v\u00e0ng cho m\u1ee5c \u0111\u00edch ti\u1ebft ki\u1ec7m, c\u1ea5t gi\u1eef (kh\u00f4ng v\u00ec m\u1ee5c \u0111\u00edch kinh doanh), ph\u00f9 h\u1ee3p v\u1edbi t\u1eadp qu\u00e1n mua v\u00e0ng t\u00edch tr\u1eef c\u1ee7a ng\u01b0\u1eddi d\u00e2n hi\u1ec7n nay.<\/p>\n

\u0110\u1ec3 \u0111\u1ea3m b\u1ea3o kh\u1ea3 thi khi th\u1ef1c hi\u1ec7n, theo B\u1ed9 T\u00e0i ch\u00ednh, lu\u1eadt \u0111\u00e3 giao Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh ng\u01b0\u1ee1ng gi\u00e1 tr\u1ecb v\u00e0ng mi\u1ebfng ch\u1ecbu thu\u1ebf, th\u1eddi \u0111i\u1ec3m \u00e1p d\u1ee5ng thu v\u00e0 \u0111i\u1ec1u ch\u1ec9nh thu\u1ebf su\u1ea5t thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u0111\u1ed1i v\u1edbi chuy\u1ec3n nh\u01b0\u1ee3ng v\u00e0ng mi\u1ebfng ph\u00f9 h\u1ee3p v\u1edbi l\u1ed9 tr\u00ecnh qu\u1ea3n l\u00fd th\u1ecb tr\u01b0\u1eddng v\u00e0ng.<\/p>\n

Do \u0111\u00f3, c\u0103n c\u1ee9 v\u00e0o l\u1ed9 tr\u00ecnh qu\u1ea3n l\u00fd th\u1ecb tr\u01b0\u1eddng v\u00e0ng, khi c\u00e1c \u0111i\u1ec1u ki\u1ec7n v\u1ec1 qu\u1ea3n l\u00fd th\u1ecb tr\u01b0\u1eddng v\u00e0ng \u0111\u00e1p \u1ee9ng y\u00eau c\u1ea7u c\u1ee7a c\u00f4ng t\u00e1c thu v\u00e0 qu\u1ea3n l\u00fd thu, Ch\u00ednh ph\u1ee7 quy\u1ebft \u0111\u1ecbnh vi\u1ec7c thu thu\u1ebf \u0111\u1ed1i v\u1edbi giao d\u1ecbch chuy\u1ec3n nh\u01b0\u1ee3ng v\u00e0ng mi\u1ebfng.<\/p>\n

\u201cC\u00e1c quy \u0111\u1ecbnh n\u00e0y kh\u00f4ng \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn quy\u1ec1n, l\u1ee3i \u00edch h\u1ee3p ph\u00e1p c\u1ee7a ng\u01b0\u1eddi d\u00e2n, kh\u00f4ng l\u00e0m x\u00e1o tr\u1ed9n th\u1ecb tr\u01b0\u1eddng v\u00e0 l\u00e0 b\u01b0\u1edbc \u0111i c\u1ea7n thi\u1ebft \u0111\u1ec3 g\u00f3p ph\u1ea7n h\u1ea1n ch\u1ebf vi\u1ec7c \u0111\u1ea7u c\u01a1 v\u00e0ng v\u00e0 g\u00f3p ph\u1ea7n \u1ed5n \u0111\u1ecbnh th\u1ecb tr\u01b0\u1eddng v\u00e0ng\u201d, B\u1ed9 T\u00e0i ch\u00ednh kh\u1eb3ng \u0111\u1ecbnh.<\/p>\n

Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n n\u0103m 2025 quy \u0111\u1ecbnh, chuy\u1ec3n nh\u01b0\u1ee3ng v\u00e0ng mi\u1ebfng s\u1ebd ch\u1ecbu m\u1ee9c thu\u1ebf su\u1ea5t l\u00e0 0,1% tr\u00ean gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng t\u1eebng l\u1ea7n. C\u1ee5 th\u1ec3, thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb b\u00e1n v\u00e0ng mi\u1ebfng \u0111\u01b0\u1ee3c t\u00ednh theo c\u00f4ng th\u1ee9c: Thu\u1ebf ph\u1ea3i n\u1ed9p = Gi\u00e1 b\u00e1n v\u00e0ng mi\u1ebfng \u00d7 Thu\u1ebf su\u1ea5t 0,1%.<\/p>\n

V\u00ed d\u1ee5, tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi d\u00e2n b\u00e1n v\u00e0ng mi\u1ebfng v\u1edbi gi\u00e1 300 tri\u1ec7u \u0111\u1ed3ng th\u00ec s\u1ed1 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n ph\u1ea3i n\u1ed9p l\u00e0 300.000 \u0111\u1ed3ng (300 tri\u1ec7u \u0111\u1ed3ng \u00d7 0,1%).<\/p>\n

D\u00f9 lu\u1eadt c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh t\u1eeb 1.7 quy \u0111\u1ecbnh, nh\u01b0ng th\u1eddi \u0111i\u1ec3m b\u1eaft \u0111\u1ea7u thu thu\u1ebf t\u1eeb ho\u1ea1t \u0111\u1ed9ng b\u00e1n v\u00e0ng mi\u1ebfng s\u1ebd do Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft.<\/p>\n

V\u1ea5n \u0111\u1ec1 \u0111\u00e1nh thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u0111\u1ed1i v\u1edbi v\u00e0ng mi\u1ebfng c\u0169ng t\u1eebng \u0111\u01b0\u1ee3c c\u00e1c chuy\u00ean gia \u201cm\u1ed5 x\u1ebb\u201d tr\u01b0\u1edbc \u0111\u00e2y.<\/p>\n

\u0110\u00e1nh gi\u00e1 v\u1ec1 ch\u00ednh s\u00e1ch l\u1ea7n \u0111\u1ea7u ti\u00ean \u00e1p d\u1ee5ng thu\u1ebf TNCN khi chuy\u1ec3n nh\u01b0\u1ee3ng v\u00e0ng mi\u1ebfng, v\u1edbi m\u1ee9c 0,1%, TS L\u00ea B\u00e1 Ch\u00ed Nh\u00e2n cho r\u1eb1ng \u0111\u00e2y l\u00e0 b\u01b0\u1edbc \u0111i mang t\u00ednh qu\u1ea3n l\u00fd nhi\u1ec1u h\u01a1n l\u00e0 t\u1eadn thu.<\/p>\n

\u201cM\u1ee9c thu\u1ebf su\u1ea5t 0,1% l\u00e0 r\u1ea5t th\u1ea5p, g\u1ea7n nh\u01b0 kh\u00f4ng \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn quy\u1ebft \u0111\u1ecbnh mua – b\u00e1n v\u00e0ng c\u1ee7a ng\u01b0\u1eddi d\u00e2n. \u0110i\u1ec1u n\u00e0y cho th\u1ea5y Nh\u00e0 n\u01b0\u1edbc kh\u00f4ng \u0111\u1eb7t m\u1ee5c ti\u00eau t\u0103ng thu ng\u00e2n s\u00e1ch t\u1eeb v\u00e0ng, m\u00e0 h\u01b0\u1edbng t\u1edbi minh b\u1ea1ch h\u00f3a c\u00e1c giao d\u1ecbch, t\u1eebng b\u01b0\u1edbc \u0111\u01b0a ho\u1ea1t \u0111\u1ed9ng mua b\u00e1n v\u00e0ng mi\u1ebfng v\u00e0o khu\u00f4n kh\u1ed5 qu\u1ea3n l\u00fd thu\u1ebf t\u01b0\u01a1ng t\u1ef1 c\u00e1c lo\u1ea1i t\u00e0i s\u1ea3n kh\u00e1c\u201d, \u00f4ng chia s\u1ebb.<\/p>\n

TS L\u00ea B\u00e1 Ch\u00ed Nh\u00e2n – chuy\u00ean gia kinh t\u1ebf<\/em><\/p>\n

C\u00f2n theo chuy\u00ean gia kinh t\u1ebf, PGS-TS \u0110inh Tr\u1ecdng Th\u1ecbnh, vi\u1ec7c thu thu\u1ebf v\u1edbi v\u00e0ng kh\u00f4ng sai, b\u1edfi v\u00e0ng c\u0169ng l\u00e0 m\u1ed9t lo\u1ea1i h\u00e0ng h\u00f3a nh\u01b0 nhi\u1ec1u h\u00e0ng h\u00f3a kh\u00e1c. Tuy nhi\u00ean, vi\u1ec7c thu 0,1% thu\u1ebf khi b\u00e1n v\u00e0ng c\u00f3 th\u1ec3 s\u1ebd l\u00e0m t\u0103ng chi ph\u00ed cho ng\u01b0\u1eddi d\u00e2n v\u00e0 g\u00e2y ra hi\u1ec7u \u1ee9ng \u201cthu\u1ebf ch\u1ed3ng thu\u1ebf\u201d.<\/p>\n

B\u00ecnh lu\u1eadn s\u00e2u h\u01a1n v\u1ec1 th\u1ecb tr\u01b0\u1eddng v\u00e0ng, <\/em>Lu\u1eadt s\u01b0\u00a0<\/em><\/strong><\/a>Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c<\/em><\/strong><\/a> cho r\u1eb1ng vi\u1ec7c t\u1ea1o ra lo\u1ea1i v\u00e0ng mi\u1ebfng SJC l\u00e0 m\u1ed9t s\u1ef1 phi l\u00fd v\u1ec1 ph\u00e1p l\u00fd v\u00e0 kinh t\u1ebf khi c\u00f9ng h\u00e0m l\u01b0\u1ee3ng, kh\u1ed1i l\u01b0\u1ee3ng v\u00e0 gi\u00e1 tr\u1ecb, nh\u01b0ng ch\u1ec9 \u0111\u00f3ng th\u00eam nh\u00e3n hi\u1ec7u c\u1ee7a Nh\u00e0 n\u01b0\u1edbc m\u00e0 gi\u00e1 t\u0103ng v\u1ecdt. Ti\u1ebfp \u0111\u00f3, c\u00f9ng l\u00e0 mi\u1ebfng v\u00e0ng nh\u01b0 nhau, nh\u01b0ng b\u00e1n v\u00e0ng mi\u1ebfng th\u00ec t\u00ednh 0,1% thu\u1ebf thu nh\u1eadp, c\u00f2n b\u00e1n v\u00e0ng kh\u00e1c th\u00ec kh\u00f4ng l\u1ea1i th\u00eam m\u1ed9t s\u1ef1 b\u1ea5t h\u1ee3p l\u00fd.<\/em><\/h6>\n
Theo \u00f4ng \u0110\u1ee9c, c\u1ea7n x\u00f3a b\u1ecf s\u1ef1 ph\u00e2n bi\u1ec7t gi\u1eefa v\u00e0ng mi\u1ebfng v\u00e0 lo\u1ea1i v\u00e0ng kh\u00e1c (kh\u00f4ng ph\u1ea3i l\u00e0 trang s\u1ee9c, m\u1ef9 ngh\u1ec7); b\u1ecf thu\u1ebf thu nh\u1eadp \u0111\u1ed1i v\u1edbi vi\u1ec7c b\u00e1n v\u00e0ng mi\u1ebfng, v\u00ec v\u1eeba kh\u00f4ng c\u00f4ng b\u1eb1ng, v\u1eeba kh\u00f4ng c\u00f3 c\u00f3 hi\u1ec7u qu\u1ea3.<\/em><\/h6>\n
B\u00ean c\u1ea1nh \u0111\u00f3, c\u1ea7n \u0111\u00e1nh thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng s\u00f2ng ph\u1eb3ng \u0111\u1ed1i v\u1edbi vi\u1ec7c mua b\u00e1n v\u00e0 xu\u1ea5t nh\u1eadp kh\u1ea9u v\u00e0ng. Khi \u1ea5y, kh\u00f4ng c\u1ea5m, kh\u00f4ng khuy\u1ebfn kh\u00edch, m\u00e0 t\u1ef1 ng\u01b0\u1eddi d\u00e2n t\u1ef1 c\u00e2n nh\u1eafc vi\u1ec7c mua b\u00e1n, t\u00edch tr\u1eef v\u00e0ng.<\/em><\/h6>\n

Lam Thanh<\/strong><\/p>\n

————-<\/em><\/p>\n

M\u1ed9t th\u1ebf gi\u1edbi (Kinh t\u1ebf) ng\u00e0y 08-02-2026:<\/em><\/strong><\/p>\n

https:\/\/1thegioi.vn\/danh-thue-ban-vang-mieng-0-1-cu-tri-lo-ngai-bo-tai-chinh-tran-an-245911.html<\/a><\/em><\/p>\n

(172\/982)<\/em><\/p>\n

 ","protected":false},"excerpt":{"rendered":"

\u0110\u00e1nh thu\u1ebf b\u00e1n v\u00e0ng mi\u1ebfng 0,1%: C\u1eed tri lo ng\u1ea1i, B\u1ed9 T\u00e0i ch\u00ednh tr\u1ea5n an. (MTG) – B\u1ed9 T\u00e0i ch\u00ednh cho r\u1eb1ng quy \u0111\u1ecbnh \u0111\u00e1nh thu\u1ebf b\u00e1n v\u00e0ng mi\u1ebfng 0,1% kh\u00f4ng \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn quy\u1ec1n, l\u1ee3i \u00edch h\u1ee3p ph\u00e1p c\u1ee7a ng\u01b0\u1eddi d\u00e2n v\u00e0 l\u00e0 b\u01b0\u1edbc \u0111i c\u1ea7n thi\u1ebft \u0111\u1ec3 g\u00f3p ph\u1ea7n h\u1ea1n ch\u1ebf vi\u1ec7c \u0111\u1ea7u […]<\/p>\n","protected":false},"author":2,"featured_media":49568,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[17,26],"tags":[],"class_list":["post-49567","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-binh-luan-gop-y","category-legal-media"],"acf":[],"yoast_head":"\n4.242. \u0110\u00e1nh thu\u1ebf b\u00e1n v\u00e0ng mi\u1ebfng 0,1%: C\u1eed tri lo ng\u1ea1i, B\u1ed9 T\u00e0i ch\u00ednh tr\u1ea5n an. - ANVI Law Firm<\/title>\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\/?p=49567\" \/>\n<meta property=\"og:locale\" content=\"vi_VN\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"[:vi]4.242. \u0110\u00e1nh thu\u1ebf b\u00e1n v\u00e0ng mi\u1ebfng 0,1%: C\u1eed tri lo ng\u1ea1i, B\u1ed9 T\u00e0i ch\u00ednh tr\u1ea5n an.[:] - ANVI Law Firm\" \/>\n<meta property=\"og:description\" content=\"\u0110\u00e1nh thu\u1ebf b\u00e1n v\u00e0ng mi\u1ebfng 0,1%: C\u1eed tri lo ng\u1ea1i, B\u1ed9 T\u00e0i ch\u00ednh tr\u1ea5n an. 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