{"id":3280,"date":"2020-01-17T11:01:17","date_gmt":"2020-01-17T11:01:17","guid":{"rendered":"https:\/\/kpmadvisory.com.vn\/?p=3280"},"modified":"2023-08-04T14:39:08","modified_gmt":"2023-08-04T14:39:08","slug":"tighten-management-of-personal-income-tax-when-transferring-real-estates-and-land","status":"publish","type":"post","link":"https:\/\/kpm-as.com\/vi\/tighten-management-of-personal-income-tax-when-transferring-real-estates-and-land\/","title":{"rendered":"\u201cTighten\u201d management of Personal Income Tax when transferring real estates and land"},"content":{"rendered":"<div>(TCT online) &#8211; T\u1ed5ng c\u1ee5c Thu\u1ebf v\u1eeba c\u00f3 c\u00f4ng v\u0103n s\u1ed1 3122\/TCT-TTKT g\u1eedi c\u1ee5c thu\u1ebf c\u00e1c t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c trung \u01b0\u01a1ng, y\u00eau c\u1ea7u t\u0103ng c\u01b0\u1eddng c\u00f4ng t\u00e1c qu\u1ea3n l\u00fd thu thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n (TNCN) \u0111\u1ed1i v\u1edbi c\u00e1c giao d\u1ecbch chuy\u1ec3n nh\u01b0\u1ee3ng nh\u00e0 v\u00e0 \u0111\u1ea5t.<\/div>\n<div><\/div>\n<div><img decoding=\"async\" class=\"aligncenter\" src=\"https:\/\/tapchithue.com.vn\/images\/2019\/08\/21\/vay-tien-mua-nha-1.jpg\" alt=\"\" \/><\/div>\n<div><\/div>\n<div>C\u00f4ng v\u0103n n\u00eau r\u00f5, th\u1eddi gian qua c\u00e1c c\u01a1 quan b\u00e1o ch\u00ed ph\u1ea3n \u00e1nh t\u00ecnh tr\u1ea1ng m\u1ed9t s\u1ed1 c\u00e1 nh\u00e2n \u1edf m\u1ed9t s\u1ed1 \u0111\u1ecba ph\u01b0\u01a1ng k\u00ea khai t\u00ednh thu\u1ebf TNCN \u0111\u1ed1i v\u1edbi giao d\u1ecbch chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n kh\u00f4ng \u0111\u00fang v\u1edbi th\u1ef1c t\u1ebf, ho\u1eb7c k\u00ea khai t\u00ednh thu\u1ebf TNCN c\u1ee7a b\u1ea5t \u0111\u1ed9ng s\u1ea3n h\u00ecnh th\u00e0nh trong t\u01b0\u01a1ng lai th\u1ea5p h\u01a1n nhi\u1ec1u so v\u1edbi gi\u00e1 giao d\u1ecbch b\u1ea5t \u0111\u1ed9ng s\u1ea3n c\u1ee7a ch\u1ee7 d\u1ef1 \u00e1n \u0111ang b\u00e1n ra.<\/div>\n<div><\/div>\n<div>Do \u0111\u00f3, T\u1ed5ng c\u1ee5c Thu\u1ebf y\u00eau c\u1ea7u c\u1ee5c thu\u1ebf c\u00e1c t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c trung \u01b0\u01a1ng th\u1ef1c hi\u1ec7n nghi\u00eam t\u00fac theo \u0111\u00fang h\u01b0\u1edbng d\u1eabn t\u1ea1i C\u00f4ng v\u0103n s\u1ed1 3841\/TCT-TTr, ng\u00e0y 9\/10\/2018 c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf v\u1ec1 t\u00ednh thu\u1ebf TNCN \u0111\u1ed1i v\u1edbi b\u1ea5t \u0111\u1ed9ng s\u1ea3n h\u00ecnh th\u00e0nh trong t\u01b0\u01a1ng lai.<\/div>\n<div><\/div>\n<div>Ngo\u00e0i ra, T\u1ed5ng c\u1ee5c Thu\u1ebf c\u0169ng y\u00eau c\u1ea7u, khi chuy\u1ec3n h\u1ed3 s\u01a1 \u0111\u1ec3 ph\u1ed1i h\u1ee3p v\u1edbi c\u01a1 quan c\u00f4ng an v\u00e0 c\u00e1c c\u01a1 quan ch\u1ee9c n\u0103ng, c\u00e1c c\u1ee5c thu\u1ebf ph\u1ea3i c\u00f3 tr\u00e1ch nhi\u1ec7m trong vi\u1ec7c thu th\u1eadp, c\u1ee7ng c\u1ed1 \u0111\u1ea7y \u0111\u1ee7 h\u1ed3 s\u01a1, c\u0103n c\u1ee9 ph\u00e1p l\u00fd, x\u00e1c \u0111\u1ecbnh c\u1ee5 th\u1ec3 m\u1ee9c gi\u00e1 ch\u00eanh l\u1ec7ch, s\u1ed1 thu\u1ebf k\u00ea khai thi\u1ebfu so v\u1edbi quy \u0111\u1ecbnh.<\/div>\n<div><\/div>\n<div>V\u1edbi tr\u01b0\u1eddng h\u1ee3p c\u00f3 d\u1ea5u hi\u1ec7u vi ph\u1ea1m ph\u00e1p lu\u1eadt theo quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 li\u00ean t\u1ecbch s\u1ed1 01\/2017\/TTLT-BCA-BQP-BTC-BNN&amp;PTNT-VKSNDTC ng\u00e0y 29\/12\/2017 (quy \u0111\u1ecbnh v\u1ec1 ph\u1ed1i h\u1ee3p gi\u1eefa c\u00e1c c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n trong vi\u1ec7c th\u1ef1c hi\u1ec7n m\u1ed9t s\u1ed1 quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 lu\u1eadt T\u1ed1 t\u1ee5ng h\u00ecnh s\u1ef1 n\u0103m 2005 v\u1ec1 ti\u1ebfp nh\u1eadn, gi\u1ea3i quy\u1ebft t\u1ed1 gi\u00e1c, tin b\u00e1o v\u1ec1 t\u1ed9i ph\u1ea1m&#8230;), th\u00ec c\u01a1 quan thu\u1ebf ph\u1ea3i chuy\u1ec3n h\u1ed3 s\u01a1 cho c\u01a1 quan c\u00f4ng an \u0111\u1ec3 x\u1eed l\u00fd theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/div>\n<div style=\"text-align: right;\"><strong>PV<\/strong><\/div>\n<div style=\"text-align: right;\">Ngu\u1ed3n:\u00a0https:\/\/tapchithue.com.vn<\/div>","protected":false},"excerpt":{"rendered":"<p>(TCT online) &#8211; T\u1ed5ng c\u1ee5c Thu\u1ebf v\u1eeba c\u00f3 c\u00f4ng v\u0103n s\u1ed1 3122\/TCT-TTKT g\u1eedi c\u1ee5c thu\u1ebf c\u00e1c t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c trung \u01b0\u01a1ng, y\u00eau c\u1ea7u t\u0103ng c\u01b0\u1eddng c\u00f4ng t\u00e1c qu\u1ea3n l\u00fd thu thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n (TNCN) \u0111\u1ed1i v\u1edbi c\u00e1c giao d\u1ecbch chuy\u1ec3n nh\u01b0\u1ee3ng nh\u00e0 v\u00e0 \u0111\u1ea5t. C\u00f4ng v\u0103n n\u00eau r\u00f5, th\u1eddi gian qua<\/p>","protected":false},"author":1,"featured_media":2309,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":[],"categories":[85],"tags":[],"acf":[],"_links":{"self":[{"href":"https:\/\/kpm-as.com\/vi\/wp-json\/wp\/v2\/posts\/3280"}],"collection":[{"href":"https:\/\/kpm-as.com\/vi\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/kpm-as.com\/vi\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/kpm-as.com\/vi\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/kpm-as.com\/vi\/wp-json\/wp\/v2\/comments?post=3280"}],"version-history":[{"count":1,"href":"https:\/\/kpm-as.com\/vi\/wp-json\/wp\/v2\/posts\/3280\/revisions"}],"predecessor-version":[{"id":3281,"href":"https:\/\/kpm-as.com\/vi\/wp-json\/wp\/v2\/posts\/3280\/revisions\/3281"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kpm-as.com\/vi\/wp-json\/wp\/v2\/media\/2309"}],"wp:attachment":[{"href":"https:\/\/kpm-as.com\/vi\/wp-json\/wp\/v2\/media?parent=3280"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kpm-as.com\/vi\/wp-json\/wp\/v2\/categories?post=3280"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kpm-as.com\/vi\/wp-json\/wp\/v2\/tags?post=3280"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}