{"id":399,"date":"2015-11-03T10:26:45","date_gmt":"2015-11-03T10:26:45","guid":{"rendered":"http:\/\/vnb.ngay.net\/?p=399"},"modified":"2021-01-05T05:12:48","modified_gmt":"2021-01-05T05:12:48","slug":"dieu-kien-mien-thue-khi-chuyen-nhuong-nha-o-duy-nhat","status":"publish","type":"post","link":"https:\/\/homesland.vn\/blog\/dieu-kien-mien-thue-khi-chuyen-nhuong-nha-o-duy-nhat.html","title":{"rendered":"\u0110i\u1ec1u ki\u1ec7n mi\u1ec5n thu\u1ebf khi chuy\u1ec3n nh\u01b0\u1ee3ng nh\u00e0 \u1edf duy nh\u1ea5t?"},"content":{"rendered":"<div class=\"summary\">\n<p>Ngo\u00e0i vi\u1ec7c th\u1ecfa m\u00e3n c\u00e1c \u0111i\u1ec1u ki\u1ec7n theo quy \u0111\u1ecbnh c\u00f2n ph\u1ea3i th\u1ecfa m\u00e3n th\u00eam \u0111i\u1ec1u ki\u1ec7n c\u00f3 quy\u1ec1n s\u1edf h\u1eefu nh\u00e0 \u1edf, quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t \u1edf t\u00ednh \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m chuy\u1ec3n nh\u01b0\u1ee3ng t\u1ed1i thi\u1ec3u l\u00e0 183 ng\u00e0y.<\/p>\n<\/div>\n<div class=\"simplepage\">\n<p>Theo Th\u00f4ng t\u01b0 111\/2013\/TT-BTC ng\u00e0y 29\/8\/2013 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh, thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng nh\u00e0 \u1edf, quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t \u1edf v\u00e0 t\u00e0i s\u1ea3n g\u1eafn li\u1ec1n v\u1edbi \u0111\u1ea5t \u1edf c\u1ee7a c\u00e1 nh\u00e2n trong tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi chuy\u1ec3n nh\u01b0\u1ee3ng ch\u1ec9 c\u00f3 duy nh\u1ea5t m\u1ed9t nh\u00e0 \u1edf, quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t \u1edf t\u1ea1i Vi\u1ec7t Nam \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf TNCN.<\/p>\n<p>C\u00e1 nh\u00e2n chuy\u1ec3n nh\u01b0\u1ee3ng nh\u00e0 \u1edf, quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t \u1edf \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf theo quy \u0111\u1ecbnh ph\u1ea3i \u0111\u1ed3ng th\u1eddi \u0111\u00e1p \u1ee9ng c\u00e1c \u0111i\u1ec1u ki\u1ec7n sau:<\/p>\n<p>&#8211; Ch\u1ec9 c\u00f3 duy nh\u1ea5t quy\u1ec1n s\u1edf h\u1eefu m\u1ed9t nh\u00e0 \u1edf ho\u1eb7c quy\u1ec1n s\u1eed d\u1ee5ng m\u1ed9t th\u1eeda \u0111\u1ea5t \u1edf (bao g\u1ed3m c\u1ea3 tr\u01b0\u1eddng h\u1ee3p c\u00f3 nh\u00e0 \u1edf ho\u1eb7c c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng g\u1eafn li\u1ec1n v\u1edbi th\u1eeda \u0111\u1ea5t \u0111\u00f3) t\u1ea1i th\u1eddi \u0111i\u1ec3m chuy\u1ec3n nh\u01b0\u1ee3ng.<\/p>\n<p>Tr\u01b0\u1eddng h\u1ee3p chuy\u1ec3n nh\u01b0\u1ee3ng nh\u00e0 \u1edf c\u00f3 chung quy\u1ec1n s\u1edf h\u1eefu, \u0111\u1ea5t \u1edf c\u00f3 chung quy\u1ec1n s\u1eed d\u1ee5ng th\u00ec ch\u1ec9 c\u00e1 nh\u00e2n ch\u01b0a c\u00f3 quy\u1ec1n s\u1edf h\u1eefu nh\u00e0 \u1edf, quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t \u1edf n\u01a1i kh\u00e1c \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf; c\u00e1 nh\u00e2n c\u00f3 chung quy\u1ec1n s\u1edf h\u1eefu nh\u00e0 \u1edf, quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t \u1edf c\u00f2n c\u00f3 quy\u1ec1n s\u1edf h\u1eefu nh\u00e0 \u1edf, quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t \u1edf kh\u00e1c kh\u00f4ng \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf.<\/p>\n<p>Tr\u01b0\u1eddng h\u1ee3p v\u1ee3 ch\u1ed3ng c\u00f3 chung quy\u1ec1n s\u1edf h\u1eefu nh\u00e0 \u1edf, quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t \u1edf v\u00e0 c\u0169ng l\u00e0 duy nh\u1ea5t c\u1ee7a chung v\u1ee3 ch\u1ed3ng nh\u01b0ng v\u1ee3 ho\u1eb7c ch\u1ed3ng c\u00f2n c\u00f3 nh\u00e0 \u1edf, \u0111\u1ea5t \u1edf ri\u00eang, khi chuy\u1ec3n nh\u01b0\u1ee3ng nh\u00e0 \u1edf, \u0111\u1ea5t \u1edf c\u1ee7a chung v\u1ee3 ch\u1ed3ng th\u00ec v\u1ee3 ho\u1eb7c ch\u1ed3ng ch\u01b0a c\u00f3 nh\u00e0 \u1edf, \u0111\u1ea5t \u1edf ri\u00eang \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf; ch\u1ed3ng ho\u1eb7c v\u1ee3 c\u00f3 nh\u00e0 \u1edf, \u0111\u1ea5t \u1edf ri\u00eang kh\u00f4ng \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf.<\/p>\n<p>&#8211; C\u00f3 quy\u1ec1n s\u1edf h\u1eefu nh\u00e0 \u1edf, quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t \u1edf t\u00ednh \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m chuy\u1ec3n nh\u01b0\u1ee3ng t\u1ed1i thi\u1ec3u l\u00e0 183 ng\u00e0y.<\/p>\n<p>Th\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh quy\u1ec1n s\u1edf h\u1eefu nh\u00e0 \u1edf, quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t \u1edf l\u00e0 ng\u00e0y c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, quy\u1ec1n s\u1edf h\u1eefu nh\u00e0 \u1edf v\u00e0 t\u00e0i s\u1ea3n kh\u00e1c g\u1eafn li\u1ec1n v\u1edbi \u0111\u1ea5t.<\/p>\n<p>&#8211; Chuy\u1ec3n nh\u01b0\u1ee3ng to\u00e0n b\u1ed9 nh\u00e0 \u1edf, \u0111\u1ea5t \u1edf.<\/p>\n<p>Tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n c\u00f3 quy\u1ec1n ho\u1eb7c chung quy\u1ec1n s\u1edf h\u1eefu nh\u00e0, quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t \u1edf duy nh\u1ea5t nh\u01b0ng chuy\u1ec3n nh\u01b0\u1ee3ng m\u1ed9t ph\u1ea7n th\u00ec kh\u00f4ng \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf cho ph\u1ea7n chuy\u1ec3n nh\u01b0\u1ee3ng \u0111\u00f3.<\/p>\n<p>Ngo\u00e0i ra, nh\u00e0 \u1edf, \u0111\u1ea5t \u1edf duy nh\u1ea5t \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf do c\u00e1 nh\u00e2n chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n t\u1ef1 khai v\u00e0 ch\u1ecbu tr\u00e1ch nhi\u1ec7m. N\u1ebfu ph\u00e1t hi\u1ec7n kh\u00f4ng \u0111\u00fang s\u1ebd b\u1ecb x\u1eed l\u00fd truy thu thu\u1ebf v\u00e0 ph\u1ea1t v\u1ec1 h\u00e0nh vi vi ph\u1ea1m ph\u00e1p lu\u1eadt thu\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf.<\/p>\n<p>Tr\u01b0\u1eddng h\u1ee3p chuy\u1ec3n nh\u01b0\u1ee3ng nh\u00e0 \u1edf, c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng h\u00ecnh th\u00e0nh trong t\u01b0\u01a1ng lai kh\u00f4ng thu\u1ed9c di\u1ec7n \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf TNCN theo h\u01b0\u1edbng d\u1eabn tr\u00ean.<br \/>\n<strong>Ph\u00f2ng Th\u00f4ng tin ph\u1ea3n \u00e1nh c\u1ee7a t\u1ed5 ch\u1ee9c v\u00e0 c\u00f4ng d\u00e2n<\/strong><\/p>\n<p><em>(Theo Chinhphu.vn)<\/em><\/p>\n<\/div>\n\n\n<div class=\"kk-star-ratings kksr-auto kksr-align-right kksr-valign-bottom\"\n    data-payload='{&quot;align&quot;:&quot;right&quot;,&quot;id&quot;:&quot;399&quot;,&quot;slug&quot;:&quot;default&quot;,&quot;valign&quot;:&quot;bottom&quot;,&quot;ignore&quot;:&quot;&quot;,&quot;reference&quot;:&quot;auto&quot;,&quot;class&quot;:&quot;&quot;,&quot;count&quot;:&quot;0&quot;,&quot;legendonly&quot;:&quot;&quot;,&quot;readonly&quot;:&quot;&quot;,&quot;score&quot;:&quot;0&quot;,&quot;starsonly&quot;:&quot;&quot;,&quot;best&quot;:&quot;5&quot;,&quot;gap&quot;:&quot;0&quot;,&quot;greet&quot;:&quot;&quot;,&quot;legend&quot;:&quot;0\\\/5 - (0 b\\u00ecnh ch\\u1ecdn)&quot;,&quot;size&quot;:&quot;20&quot;,&quot;width&quot;:&quot;0&quot;,&quot;_legend&quot;:&quot;{score}\\\/{best} - ({count} {votes})&quot;,&quot;font_factor&quot;:&quot;1.25&quot;}'>\n            \n<div class=\"kksr-stars\">\n    \n<div class=\"kksr-stars-inactive\">\n            <div class=\"kksr-star\" data-star=\"1\" style=\"padding-right: 0px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 20px; height: 20px;\"><\/div>\n        <\/div>\n            <div class=\"kksr-star\" data-star=\"2\" style=\"padding-right: 0px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 20px; height: 20px;\"><\/div>\n        <\/div>\n            <div class=\"kksr-star\" data-star=\"3\" style=\"padding-right: 0px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 20px; height: 20px;\"><\/div>\n        <\/div>\n            <div class=\"kksr-star\" data-star=\"4\" style=\"padding-right: 0px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 20px; height: 20px;\"><\/div>\n        <\/div>\n            <div class=\"kksr-star\" data-star=\"5\" style=\"padding-right: 0px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 20px; height: 20px;\"><\/div>\n        <\/div>\n    <\/div>\n    \n<div class=\"kksr-stars-active\" style=\"width: 0px;\">\n            <div class=\"kksr-star\" style=\"padding-right: 0px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 20px; height: 20px;\"><\/div>\n        <\/div>\n            <div class=\"kksr-star\" style=\"padding-right: 0px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 20px; height: 20px;\"><\/div>\n        <\/div>\n            <div class=\"kksr-star\" style=\"padding-right: 0px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 20px; height: 20px;\"><\/div>\n        <\/div>\n            <div class=\"kksr-star\" style=\"padding-right: 0px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 20px; height: 20px;\"><\/div>\n        <\/div>\n            <div class=\"kksr-star\" style=\"padding-right: 0px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 20px; height: 20px;\"><\/div>\n        <\/div>\n    <\/div>\n<\/div>\n                \n\n<div class=\"kksr-legend\" style=\"font-size: 16px;\">\n            <span class=\"kksr-muted\"><\/span>\n    <\/div>\n    <\/div>\n","protected":false},"excerpt":{"rendered":"<p>Ngo\u00e0i vi\u1ec7c th\u1ecfa m\u00e3n c\u00e1c \u0111i\u1ec1u ki\u1ec7n theo quy \u0111\u1ecbnh c\u00f2n ph\u1ea3i th\u1ecfa m\u00e3n th\u00eam \u0111i\u1ec1u ki\u1ec7n c\u00f3 quy\u1ec1n s\u1edf h\u1eefu nh\u00e0 \u1edf, quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t \u1edf t\u00ednh \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m chuy\u1ec3n nh\u01b0\u1ee3ng t\u1ed1i thi\u1ec3u l\u00e0 183 ng\u00e0y. Theo Th\u00f4ng t\u01b0 111\/2013\/TT-BTC ng\u00e0y 29\/8\/2013 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh, thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng nh\u00e0 \u1edf, quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t \u1edf v\u00e0 t\u00e0i s\u1ea3n g\u1eafn li\u1ec1n v\u1edbi \u0111\u1ea5t \u1edf c\u1ee7a c\u00e1 nh\u00e2n trong tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi chuy\u1ec3n nh\u01b0\u1ee3ng ch\u1ec9 c\u00f3 duy nh\u1ea5t m\u1ed9t nh\u00e0 \u1edf, quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t \u1edf t\u1ea1i Vi\u1ec7t Nam \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf TNCN. C\u00e1 nh\u00e2n chuy\u1ec3n <\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":[],"categories":[1],"tags":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v19.13 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>\u0110i\u1ec1u ki\u1ec7n mi\u1ec5n thu\u1ebf khi chuy\u1ec3n nh\u01b0\u1ee3ng nh\u00e0 \u1edf duy nh\u1ea5t? - HOMESLAND<\/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:\/\/homesland.vn\/blog\/dieu-kien-mien-thue-khi-chuyen-nhuong-nha-o-duy-nhat.html\" \/>\n<meta property=\"og:locale\" content=\"vi_VN\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"\u0110i\u1ec1u ki\u1ec7n mi\u1ec5n thu\u1ebf khi chuy\u1ec3n nh\u01b0\u1ee3ng nh\u00e0 \u1edf duy nh\u1ea5t? - HOMESLAND\" \/>\n<meta property=\"og:description\" content=\"Ngo\u00e0i vi\u1ec7c th\u1ecfa m\u00e3n c\u00e1c \u0111i\u1ec1u ki\u1ec7n theo quy \u0111\u1ecbnh c\u00f2n ph\u1ea3i th\u1ecfa m\u00e3n th\u00eam \u0111i\u1ec1u ki\u1ec7n c\u00f3 quy\u1ec1n s\u1edf h\u1eefu nh\u00e0 \u1edf, quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t \u1edf t\u00ednh \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m chuy\u1ec3n nh\u01b0\u1ee3ng t\u1ed1i thi\u1ec3u l\u00e0 183 ng\u00e0y. Theo Th\u00f4ng t\u01b0 111\/2013\/TT-BTC ng\u00e0y 29\/8\/2013 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh, thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng nh\u00e0 \u1edf, quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t \u1edf v\u00e0 t\u00e0i s\u1ea3n g\u1eafn li\u1ec1n v\u1edbi \u0111\u1ea5t \u1edf c\u1ee7a c\u00e1 nh\u00e2n trong tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi chuy\u1ec3n nh\u01b0\u1ee3ng ch\u1ec9 c\u00f3 duy nh\u1ea5t m\u1ed9t nh\u00e0 \u1edf, quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t \u1edf t\u1ea1i Vi\u1ec7t Nam \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf TNCN. 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