{"id":50323,"date":"2026-08-02T16:02:32","date_gmt":"2026-08-02T09:02:32","guid":{"rendered":"https:\/\/anvilaw.com\/vi\/?p=50323"},"modified":"2026-08-02T16:02:32","modified_gmt":"2026-08-02T09:02:32","slug":"4-721-cho-thue-bat-dong-san-duoc-mien-thue-van-phai-khai-thue","status":"publish","type":"post","link":"https:\/\/anvilaw.com\/vi\/4-721-cho-thue-bat-dong-san-duoc-mien-thue-van-phai-khai-thue\/","title":{"rendered":"4.721. Cho thu\u00ea b\u1ea5t \u0111\u1ed9ng s\u1ea3n: \u0110\u01b0\u1ee3c mi\u1ec5n thu\u1ebf v\u1eabn ph\u1ea3i khai thu\u1ebf."},"content":{"rendered":"<h4><span style=\"color: #993300;\"><strong>Cho thu\u00ea b\u1ea5t \u0111\u1ed9ng s\u1ea3n: \u0110\u01b0\u1ee3c mi\u1ec5n thu\u1ebf v\u1eabn ph\u1ea3i khai thu\u1ebf.<\/strong><\/span><\/h4>\n<h6><em>(VOV2) \u2013 <\/em><a href=\"https:\/\/anvilaw.com\/vi\/lawyers\/\"><strong><em>Lu\u1eadt s\u01b0\u00a0<\/em><\/strong><\/a><a href=\"https:\/\/anvilaw.com\/vi\/lawyers\/truong-thanh-duc\/\"><strong><em>Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c<\/em><\/strong><\/a><strong><em>,<\/em><\/strong><strong><em> Gi\u00e1m \u0111\u1ed1c <\/em><\/strong><a href=\"https:\/\/anvilaw.com\/\"><strong><em>C\u00f4ng ty Lu\u1eadt<\/em><\/strong><\/a> <a href=\"https:\/\/www.facebook.com\/anvilawfirm\"><strong><em>ANVI<\/em><\/strong><\/a><em>, cho bi\u1ebft: Theo Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n n\u0103m 2025 (\u0111\u00e3 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung n\u0103m 2026) v\u00e0 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 68\/2026\/N\u0110-CP (\u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 141\/2026\/N\u0110-CP), t\u1eeb n\u0103m 2026, ch\u1ec9 c\u00e1 nh\u00e2n c\u00f3 t\u1ed5ng doanh thu t\u1eeb ho\u1ea1t \u0111\u1ed9ng cho thu\u00ea m\u1ed9t ho\u1eb7c nhi\u1ec1u b\u1ea5t \u0111\u1ed9ng s\u1ea3n v\u01b0\u1ee3t 1 t\u1ef7 \u0111\u1ed3ng\/n\u0103m m\u1edbi ph\u1ea3i n\u1ed9p thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n. Nh\u01b0 v\u1eady, c\u00e1 nh\u00e2n c\u00f3 doanh thu cho thu\u00ea t\u1eeb 1 t\u1ef7 \u0111\u1ed3ng tr\u1edf xu\u1ed1ng s\u1ebd \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n.<\/em><\/h6>\n<h6><em>\u0110\u1ec3 t\u1ea1o thu\u1eadn l\u1ee3i cho c\u00e1 nh\u00e2n c\u00f3 nhi\u1ec1u b\u1ea5t \u0111\u1ed9ng s\u1ea3n cho thu\u00ea, Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 68\/2026\/N\u0110-CP c\u0169ng b\u1ed5 sung c\u01a1 ch\u1ebf linh ho\u1ea1t trong vi\u1ec7c \u00e1p d\u1ee5ng m\u1ee9c doanh thu \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf. Theo \u0111\u00f3, sau khi c\u1ed9ng g\u1ed9p doanh thu t\u1eeb t\u1ea5t c\u1ea3 c\u00e1c b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh ng\u01b0\u1ee1ng mi\u1ec5n thu\u1ebf 1 t\u1ef7 \u0111\u1ed3ng, ng\u01b0\u1eddi cho thu\u00ea \u0111\u01b0\u1ee3c quy\u1ec1n l\u1ef1a ch\u1ecdn h\u1ee3p \u0111\u1ed3ng thu\u00ea \u0111\u1ec3 \u00e1p d\u1ee5ng ph\u1ea7n doanh thu \u0111\u01b0\u1ee3c mi\u1ec5n n\u00e0y. Tr\u01b0\u1eddng h\u1ee3p m\u1ed9t h\u1ee3p \u0111\u1ed3ng c\u00f3 doanh thu v\u01b0\u1ee3t 1 t\u1ef7 \u0111\u1ed3ng th\u00ec \u0111\u01b0\u1ee3c tr\u1eeb tr\u1ef1c ti\u1ebfp 1 t\u1ef7 \u0111\u1ed3ng v\u00e0o h\u1ee3p \u0111\u1ed3ng \u0111\u00f3. N\u1ebfu doanh thu c\u1ee7a h\u1ee3p \u0111\u1ed3ng ch\u01b0a \u0111\u1ea1t 1 t\u1ef7 \u0111\u1ed3ng, ph\u1ea7n doanh thu mi\u1ec5n thu\u1ebf c\u00f2n l\u1ea1i c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed5 sang c\u00e1c h\u1ee3p \u0111\u1ed3ng kh\u00e1c cho \u0111\u1ebfn khi s\u1eed d\u1ee5ng h\u1ebft m\u1ee9c mi\u1ec5n theo quy \u0111\u1ecbnh. &#8220;C\u01a1 ch\u1ebf n\u00e0y gi\u00fap ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ch\u1ee7 \u0111\u1ed9ng h\u01a1n trong vi\u1ec7c k\u00ea khai, \u0111\u1ed3ng th\u1eddi b\u1ea3o \u0111\u1ea3m quy\u1ec1n l\u1ee3i \u0111\u1ed1i v\u1edbi nh\u1eefng tr\u01b0\u1eddng h\u1ee3p c\u00f3 nhi\u1ec1u b\u1ea5t \u0111\u1ed9ng s\u1ea3n cho thu\u00ea \u1edf c\u00e1c \u0111\u1ecba ph\u01b0\u01a1ng kh\u00e1c nhau&#8221; &#8211; <\/em><a href=\"https:\/\/anvilaw.com\/vi\/lawyers\/\"><strong><em>Lu\u1eadt s\u01b0\u00a0<\/em><\/strong><\/a><a href=\"https:\/\/anvilaw.com\/vi\/lawyers\/truong-thanh-duc\/\"><strong><em>Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c<\/em><\/strong><\/a> <em>nh\u1eadn \u0111\u1ecbnh.<\/em><\/h6>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-medium wp-image-50324 img-fluid img-fluid\" src=\"https:\/\/anvilaw.com\/wp-content\/uploads\/2026\/08\/Picture1-450x253.jpg\" alt=\"\" width=\"450\" height=\"253\" srcset=\"https:\/\/anvilaw.com\/wp-content\/uploads\/2026\/08\/Picture1-450x253.jpg 450w, https:\/\/anvilaw.com\/wp-content\/uploads\/2026\/08\/Picture1-350x198.jpg 350w, https:\/\/anvilaw.com\/wp-content\/uploads\/2026\/08\/Picture1.jpg 605w\" sizes=\"auto, (max-width: 450px) 100vw, 450px\" \/><\/p>\n<p><em>C\u00e1 nh\u00e2n cho thu\u00ea nh\u00e0 c\u00f3 doanh thu tr\u00ean 1 t\u1ef7 \u0111\u1ed3ng m\u1edbi ph\u1ea3i \u0111\u00f3ng thu\u1ebf<\/em><\/p>\n<h5><strong><em>\u0110\u01b0\u1ee3c mi\u1ec5n thu\u1ebf nh\u01b0ng v\u1eabn ph\u1ea3i khai thu\u1ebf<\/em><\/strong><\/h5>\n<h6><em>M\u1eb7c d\u00f9 kh\u00f4ng thu\u1ed9c di\u1ec7n ph\u1ea3i n\u1ed9p thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n, nh\u01b0ng c\u00e1 nh\u00e2n c\u00f3 doanh thu t\u1eeb ho\u1ea1t \u0111\u1ed9ng cho thu\u00ea b\u1ea5t \u0111\u1ed9ng s\u1ea3n t\u1eeb 1 t\u1ef7 \u0111\u1ed3ng tr\u1edf xu\u1ed1ng trong n\u0103m v\u1eabn ph\u1ea3i th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 khai thu\u1ebf. C\u1ee5 th\u1ec3, \u0111i\u1ec3m a kho\u1ea3n 1 \u0110i\u1ec1u 8 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 68\/2026\/N\u0110-CP quy \u0111\u1ecbnh, h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh t\u1ef1 x\u00e1c \u0111\u1ecbnh c\u00f3 doanh thu trong n\u0103m t\u1eeb ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 1 t\u1ef7 \u0111\u1ed3ng ph\u1ea3i th\u00f4ng b\u00e1o doanh thu th\u1ef1c t\u1ebf ph\u00e1t sinh trong n\u0103m v\u1edbi c\u01a1 quan thu\u1ebf. Th\u1eddi h\u1ea1n th\u1ef1c hi\u1ec7n ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y 31\/01 c\u1ee7a n\u0103m d\u01b0\u01a1ng l\u1ecbch ti\u1ebfp theo.<\/em><\/h6>\n<h6><em>Nh\u01b0 v\u1eady, vi\u1ec7c \u0111\u01b0\u1ee3c mi\u1ec5n n\u1ed9p thu\u1ebf kh\u00f4ng \u0111\u1ed3ng ngh\u0129a v\u1edbi vi\u1ec7c \u0111\u01b0\u1ee3c mi\u1ec5n ngh\u0129a v\u1ee5 khai thu\u1ebf. C\u00e1 nh\u00e2n cho thu\u00ea b\u1ea5t \u0111\u1ed9ng s\u1ea3n c\u1ea7n th\u1ef1c hi\u1ec7n \u0111\u1ea7y \u0111\u1ee7 vi\u1ec7c th\u00f4ng b\u00e1o doanh thu theo \u0111\u00fang th\u1eddi h\u1ea1n \u0111\u1ec3 b\u1ea3o \u0111\u1ea3m tu\u00e2n th\u1ee7 quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 tr\u00e1nh ph\u00e1t sinh c\u00e1c vi ph\u1ea1m h\u00e0nh ch\u00ednh.<\/em><\/h6>\n<h5><strong><em>Ch\u1ea5m d\u1ee9t h\u1ee3p \u0111\u1ed3ng tr\u01b0\u1edbc h\u1ea1n, t\u00ednh thu\u1ebf th\u1ebf n\u00e0o?<\/em><\/strong><\/h5>\n<h6><a href=\"https:\/\/anvilaw.com\/vi\/lawyers\/\"><strong><em>Lu\u1eadt s\u01b0\u00a0<\/em><\/strong><\/a><a href=\"https:\/\/anvilaw.com\/vi\/lawyers\/truong-thanh-duc\/\"><strong><em>Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c<\/em><\/strong><\/a> <em>cho bi\u1ebft: N\u1ebfu h\u1ee3p \u0111\u1ed3ng thu\u00ea nh\u00e0 \u0111\u01b0\u1ee3c k\u00fd trong 2 n\u0103m nh\u01b0ng th\u1ef1c t\u1ebf ch\u1ec9 th\u1ef1c hi\u1ec7n trong 3 th\u00e1ng th\u00ec doanh thu t\u00ednh thu\u1ebf ch\u1ec9 c\u0103n c\u1ee9 v\u00e0o kho\u1ea3n ti\u1ec1n thu\u00ea th\u1ef1c t\u1ebf ph\u00e1t sinh trong 3 th\u00e1ng, kh\u00f4ng t\u00ednh tr\u00ean to\u00e0n b\u1ed9 gi\u00e1 tr\u1ecb c\u1ee7a h\u1ee3p \u0111\u1ed3ng. Tr\u01b0\u1eddng h\u1ee3p tr\u01b0\u1edbc \u0111\u00f3 ng\u01b0\u1eddi cho thu\u00ea \u0111\u00e3 k\u00ea khai theo th\u1eddi h\u1ea1n c\u1ee7a h\u1ee3p \u0111\u1ed3ng th\u00ec c\u1ea7n th\u1ef1c hi\u1ec7n k\u00ea khai b\u1ed5 sung, \u0111i\u1ec1u ch\u1ec9nh doanh thu v\u00e0 ngh\u0129a v\u1ee5 thu\u1ebf theo th\u1ef1c t\u1ebf.<\/em><\/h6>\n<h6><em>\u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi thu\u00ea t\u1ef1 \u00fd b\u1ecf \u0111i, kh\u00f4ng k\u00fd bi\u00ean b\u1ea3n thanh l\u00fd h\u1ee3p \u0111\u1ed3ng, ch\u1ee7 nh\u00e0 v\u1eabn c\u00f3 th\u1ec3 ch\u1ee9ng minh vi\u1ec7c ch\u1ea5m d\u1ee9t h\u1ee3p \u0111\u1ed3ng b\u1eb1ng c\u00e1c t\u00e0i li\u1ec7u nh\u01b0 th\u00f4ng b\u00e1o ch\u1ea5m d\u1ee9t h\u1ee3p \u0111\u1ed3ng, bi\u00ean b\u1ea3n thu h\u1ed3i nh\u00e0, bi\u00ean b\u1ea3n ghi nh\u1eadn ng\u01b0\u1eddi thu\u00ea \u0111\u00e3 tr\u1ea3 nh\u00e0 ho\u1eb7c c\u00e1c ch\u1ee9ng c\u1ee9 li\u00ean quan kh\u00e1c. Tr\u00ean c\u01a1 s\u1edf \u0111\u00f3, ng\u01b0\u1eddi cho thu\u00ea \u0111\u01b0\u1ee3c k\u00ea khai doanh thu th\u1ef1c t\u1ebf ph\u00e1t sinh v\u00e0 \u0111i\u1ec1u ch\u1ec9nh h\u1ed3 s\u01a1 thu\u1ebf theo quy \u0111\u1ecbnh.\/.<\/em><\/h6>\n<p>&#8212;&#8212;&#8212;&#8212;&#8212;<\/p>\n<p><strong><em>B\u00e0i \u0111\u1ea7y \u0111\u1ee7 t\u1ea1i VOV2 (Ph\u00e1p lu\u1eadt \u2013 C\u1ea7m tay ch\u1ec9 lu\u1eadt) ng\u00e0y 02-8-2026:<\/em><\/strong><\/p>\n<p><a href=\"https:\/\/vov2.vov.vn\/phap-luat\/cho-thue-bat-dong-san-duoc-mien-thue-van-phai-khai-thue-59931.vov2\"><em>https:\/\/vov2.vov.vn\/phap-luat\/cho-thue-bat-dong-san-duoc-mien-thue-van-phai-khai-thue-59931.vov2<\/em><\/a><\/p>\n<p><em>(645\/832 \u2013 Audio 10 ph\u00fat)<\/em><\/p>\n<p><em>&#8212;&#8212;&#8212;&#8212;&#8212;<\/em>","protected":false},"excerpt":{"rendered":"<p>Cho thu\u00ea b\u1ea5t \u0111\u1ed9ng s\u1ea3n: \u0110\u01b0\u1ee3c mi\u1ec5n thu\u1ebf v\u1eabn ph\u1ea3i khai thu\u1ebf. (VOV2) \u2013 Lu\u1eadt s\u01b0\u00a0Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c, Gi\u00e1m \u0111\u1ed1c C\u00f4ng ty Lu\u1eadt ANVI, cho bi\u1ebft: Theo Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n n\u0103m 2025 (\u0111\u00e3 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung n\u0103m 2026) v\u00e0 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 68\/2026\/N\u0110-CP (\u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung t\u1ea1i Ngh\u1ecb [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":50324,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[27,26],"tags":[],"class_list":["post-50323","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-interviews","category-legal-media"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.1 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>4.721. Cho thu\u00ea b\u1ea5t \u0111\u1ed9ng s\u1ea3n: \u0110\u01b0\u1ee3c mi\u1ec5n thu\u1ebf v\u1eabn ph\u1ea3i khai thu\u1ebf. - 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=50323\" \/>\n<meta property=\"og:locale\" content=\"vi_VN\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"[:vi]4.721. Cho thu\u00ea b\u1ea5t \u0111\u1ed9ng s\u1ea3n: \u0110\u01b0\u1ee3c mi\u1ec5n thu\u1ebf v\u1eabn ph\u1ea3i khai thu\u1ebf.[:] - ANVI Law Firm\" \/>\n<meta property=\"og:description\" content=\"Cho thu\u00ea b\u1ea5t \u0111\u1ed9ng s\u1ea3n: \u0110\u01b0\u1ee3c mi\u1ec5n thu\u1ebf v\u1eabn ph\u1ea3i khai thu\u1ebf. 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