{"id":102,"date":"2021-04-29T18:27:11","date_gmt":"2021-04-29T18:27:11","guid":{"rendered":"https:\/\/demo.vantaivando.com\/?p=102"},"modified":"2021-05-02T01:09:11","modified_gmt":"2021-05-02T01:09:11","slug":"het-duong-tron-thue-cho-thue-nha-can-ho","status":"publish","type":"post","link":"https:\/\/www.binhthanhtax.gov.vn\/?p=102","title":{"rendered":"H\u1ebft \u0111\u01b0\u1eddng tr\u1ed1n thu\u1ebf cho thu\u00ea nh\u00e0, c\u0103n h\u1ed9?"},"content":{"rendered":"\n<p>TTO \u2013 Trong khi ng\u01b0\u1eddi l\u00e0m c\u00f4ng \u0103n l\u01b0\u01a1ng, ng\u01b0\u1eddi kinh doanh \u0111\u1ec1u b\u1ecb thu thu\u1ebf kh\u00e1 \u201cr\u00e1t\u201d th\u00ec ng\u01b0\u1eddi c\u00f3 c\u0103n h\u1ed9 cho thu\u00ea nhi\u1ec1u n\u0103m qua \u0111\u00e3 l\u00e1ch lu\u1eadt \u0111\u1ec3 kh\u00f4ng ph\u1ea3i n\u1ed9p thu\u1ebf. Nh\u01b0ng n\u1ebfu c\u00e1c c\u01a1 quan c\u00f9ng ph\u1ed1i h\u1ee3p r\u00e0 so\u00e1t, t\u00ecnh h\u00ecnh c\u00f3 th\u1ec3 s\u1ebd kh\u00e1c.<\/p>\n\n\n\n<p>C\u1ee5c Thu\u1ebf TP.HCM \u0111\u00e3 c\u00f3 t\u1edd tr\u00ecnh UBND TP tham m\u01b0u v\u1ec1 k\u1ebf ho\u1ea1ch ch\u1ed1ng th\u1ea5t thu, \u0111\u00f4n \u0111\u1ed1c thu n\u1ed9p ng\u00e2n s\u00e1ch, trong \u0111\u00f3 m\u1ed9t n\u1ed9i dung quan tr\u1ecdng l\u00e0 ch\u1ed1ng th\u1ea5t thu thu\u1ebf v\u1edbi vi\u1ec7c cho thu\u00ea c\u0103n h\u1ed9. H\u00e0ng lo\u1ea1t bi\u1ec7n ph\u00e1p \u0111ang \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n, c\u01a1 quan thu\u1ebf cho bi\u1ebft s\u1eafp t\u1edbi nh\u1eefng tr\u01b0\u1eddng h\u1ee3p tr\u1ed1n thu\u1ebf cho thu\u00ea c\u0103n h\u1ed9 s\u1ebd b\u1ecb truy thu, x\u1eed ph\u1ea1t.<\/p>\n\n\n\n<p><strong>\u0110\u1ee7 chi\u00eau n\u00e9 thu\u1ebf<\/strong><\/p>\n\n\n\n<p>Trao \u0111\u1ed5i v\u1edbi Tu\u1ed5i Tr\u1ebb, l\u00e3nh \u0111\u1ea1o Chi c\u1ee5c Thu\u1ebf Q.5 cho bi\u1ebft theo quy \u0111\u1ecbnh hi\u1ec7n nay n\u1ebfu c\u00e1 nh\u00e2n cho thu\u00ea nh\u00e0 c\u00f3 doanh thu tr\u00ean 100 tri\u1ec7u \u0111\u1ed3ng\/n\u0103m (8,3 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng) ph\u1ea3i k\u00ea khai v\u00e0 n\u1ed9p thu\u1ebf. Tuy nhi\u00ean c\u00f3 th\u1ef1c t\u1ebf l\u00e0 d\u00f9 quy \u0111\u1ecbnh nh\u01b0 v\u1eady nh\u01b0ng r\u1ea5t nhi\u1ec1u tr\u01b0\u1eddng h\u1ee3p cho thu\u00ea c\u0103n h\u1ed9 chung c\u01b0 th\u1eddi gian qua kh\u00f4ng khai thu\u1ebf d\u00f9 c\u00f3 thu nh\u1eadp cao h\u01a1n 100 tri\u1ec7u \u0111\u1ed3ng\/n\u0103m.<\/p>\n\n\n\n<p>T\u1ea1i Q.5 c\u00f3 m\u1ed9t s\u1ed1 d\u1ef1 \u00e1n c\u0103n h\u1ed9 cao c\u1ea5p, gi\u00e1 thu\u00ea trung b\u00ecnh 16-20 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng (t\u1eeb 192-240 tri\u1ec7u \u0111\u1ed3ng\/n\u0103m), t\u1ee9c doanh thu cao h\u01a1n g\u1ea5p \u0111\u00f4i so v\u1edbi quy \u0111\u1ecbnh ph\u1ea3i n\u1ed9p nh\u01b0ng ch\u1ee7 c\u0103n h\u1ed9 v\u1eabn \u201cqu\u00ean\u201d k\u00ea khai thu\u1ebf. T\u1eeb n\u0103m 2020, Chi c\u1ee5c Thu\u1ebf Q.5 \u0111\u00e3 l\u1eadp \u0111\u1ec1 \u00e1n v\u00e0 \u201cra qu\u00e2n\u201d truy thu thu\u1ebf v\u1edbi nh\u1eefng tr\u01b0\u1eddng h\u1ee3p n\u00e0y.<\/p>\n\n\n\n<p>Theo l\u00e3nh \u0111\u1ea1o Chi c\u1ee5c Thu\u1ebf Q.5, m\u1ea5u ch\u1ed1t \u0111\u1ec3 ng\u01b0\u1eddi cho thu\u00ea c\u0103n h\u1ed9 c\u00f3 th\u1ec3 l\u00e1ch thu\u1ebf do ch\u1ee7 y\u1ebfu l\u00e0 cho thu\u00ea gi\u1eefa c\u00e1 nh\u00e2n v\u1edbi c\u00e1 nh\u00e2n, ng\u01b0\u1eddi thu\u00ea kh\u00f4ng c\u1ea7n h\u00f3a \u0111\u01a1n ch\u1ee9ng t\u1eeb n\u00ean ng\u01b0\u1eddi cho thu\u00ea c\u0169ng\u2026 n\u00e9 lu\u00f4n vi\u1ec7c khai thu\u1ebf.<\/p>\n\n\n\n<p>M\u1eb7t kh\u00e1c, d\u00f9 theo quy \u0111\u1ecbnh ng\u01b0\u1eddi thu\u00ea nh\u00e0 ph\u1ea3i \u0111\u0103ng k\u00fd t\u1ea1m tr\u00fa t\u1ea1m v\u1eafng \u1edf c\u00f4ng an nh\u01b0ng do th\u00f4ng tin gi\u1eefa c\u00f4ng an v\u00e0 c\u01a1 quan thu\u1ebf kh\u00f4ng li\u00ean th\u00f4ng n\u00ean c\u01a1 quan thu\u1ebf c\u0169ng kh\u00f4ng n\u1eafm \u0111\u01b0\u1ee3c. Mu\u1ed1n bi\u1ebft \u0111\u01b0\u1ee3c c\u00f3 bao nhi\u00eau tr\u01b0\u1eddng h\u1ee3p cho thu\u00ea nh\u00e0, c\u01a1 quan thu\u1ebf ph\u1ea3i th\u00f4ng qua ban qu\u1ea3n tr\u1ecb chung c\u01b0 nh\u01b0ng c\u00f3 n\u01a1i \u0111\u1ed3ng \u00fd cung c\u1ea5p, c\u00f3 n\u01a1i kh\u00f4ng.<\/p>\n\n\n\n<p>\u201cV\u1edbi nh\u1eefng d\u1ef1 \u00e1n m\u00e0 ban qu\u1ea3n tr\u1ecb ch\u1ecbu cung c\u1ea5p, c\u01a1 quan thu\u1ebf \u0111\u00e3 g\u1eedi th\u01b0 m\u1eddi nh\u01b0ng r\u1ea5t \u00edt ch\u1ee7 c\u0103n h\u1ed9 ch\u1ecbu xu\u1ea5t hi\u1ec7n. Nhi\u1ec1u tr\u01b0\u1eddng h\u1ee3p ch\u1ee7 c\u0103n h\u1ed9 sinh s\u1ed1ng \u1edf \u0111\u1ecba ph\u01b0\u01a1ng kh\u00e1c, c\u01a1 quan thu\u1ebf t\u00ecm \u0111\u01b0\u1ee3c \u0111\u1ecba ch\u1ec9 c\u01b0 tr\u00fa \u0111\u00e3 g\u1eedi th\u01b0 m\u1eddi t\u1eadn n\u01a1i nh\u01b0ng kh\u00f4ng ph\u1ea3n h\u1ed3i g\u00ec. Ch\u01b0a k\u1ec3 sau \u0111\u00f3 h\u1ecd ph\u1ea3n \u1ee9ng l\u1ea1i ban qu\u1ea3n tr\u1ecb n\u00ean sau \u0111\u00f3 ban qu\u1ea3n tr\u1ecb chung c\u01b0 kh\u00f4ng ch\u1ecbu cung c\u1ea5p th\u00f4ng tin n\u1eefa\u201d, l\u00e3nh \u0111\u1ea1o Chi c\u1ee5c Thu\u1ebf Q.5 cho bi\u1ebft.<\/p>\n\n\n\n<p>\u00d4ng Phan V\u0103n D\u0169ng, Chi c\u1ee5c Tr\u01b0\u1edfng&nbsp;<a href=\"https:\/\/chicucthuequan1.gov.vn\/\" target=\"_blank\" rel=\"noreferrer noopener\">Chi c\u1ee5c Thu\u1ebf Qu\u1eadn 1<\/a>, c\u0169ng cho hay t\u00ecnh tr\u1ea1ng l\u00e1ch thu\u1ebf cho thu\u00ea nh\u00e0 x\u1ea3y ra r\u1ea5t ph\u1ed5 bi\u1ebfn, c\u1ea3 \u1edf chung c\u01b0 l\u1eabn nh\u00e0 ph\u1ed1, k\u1ec3 c\u1ea3 nh\u00e0 m\u1eb7t ti\u1ec1n. Ph\u1ed5 bi\u1ebfn nh\u1ea5t l\u00e0 theo c\u00e1ch l\u00e0m hai h\u1ee3p \u0111\u1ed3ng: m\u1ed9t h\u1ee3p \u0111\u1ed3ng cho thu\u00ea ghi gi\u00e1 th\u1eadt, m\u1ed9t h\u1ee3p \u0111\u1ed3ng cho m\u01b0\u1ee3n nh\u00e0.<\/p>\n\n\n\n<p>Nhi\u1ec1u c\u0103n nh\u00e0 m\u1eb7t ti\u1ec1n c\u00e1n b\u1ed9 thu\u1ebf qu\u1ea3n l\u00fd quan s\u00e1t th\u1ea5y thay \u0111\u1ed5i ng\u01b0\u1eddi thu\u00ea, m\u1eb7t h\u00e0ng kinh doanh\u2026 \u0111\u00e3 \u0111\u1ebfn h\u1ecfi th\u00ec h\u1ecd ch\u00eca ra h\u1ee3p \u0111\u1ed3ng cho m\u01b0\u1ee3n nh\u00e0. D\u00f9 c\u01a1 quan thu\u1ebf \u0111\u00e3 m\u1eddi h\u1ecd l\u00ean trao \u0111\u1ed5i, th\u1eadm ch\u00ed y\u00eau c\u1ea7u l\u00e0m cam k\u1ebft n\u1ebfu sau n\u00e0y ph\u00e1t hi\u1ec7n s\u1ebd x\u1eed l\u00fd ph\u1ea1t, truy thu\u2026 nh\u01b0ng kh\u00f4ng x\u1eed \u0111\u01b0\u1ee3c v\u00ec theo quy \u0111\u1ecbnh, ch\u1ee7 nh\u00e0 c\u00f3 quy\u1ec1n \u0111\u1ecbnh \u0111o\u1ea1t v\u1edbi t\u00e0i s\u1ea3n c\u1ee7a h\u1ecd.<\/p>\n\n\n\n<p>Nhi\u1ec1u tr\u01b0\u1eddng h\u1ee3p ch\u1ec9 \u201cl\u00f2i\u201d ra sau khi hai b\u00ean tranh ch\u1ea5p, ki\u1ec7n nhau ra t\u00f2a. Khi \u0111\u00f3 t\u00f2a g\u1eedi h\u1ed3 s\u01a1 qua c\u01a1 quan thu\u1ebf th\u00ec c\u01a1 quan thu\u1ebf m\u1edbi c\u00f3 c\u0103n c\u1ee9 x\u1eed l\u00fd.<\/p>\n\n\n\n<p>M\u1ed9t c\u00e1ch th\u1ee9c l\u00e1ch kh\u00e1c c\u0169ng kh\u00e1 ph\u1ed5 bi\u1ebfn l\u00e0 ghi gi\u00e1 th\u1ea5p h\u01a1n th\u1ef1c t\u1ebf \u0111\u1ec3 kh\u00f4ng ph\u1ea3i n\u1ed9p thu\u1ebf ho\u1eb7c n\u1ed9p thu\u1ebf \u00edt h\u01a1n.<\/p>\n\n\n\n<p><strong>Nhi\u1ec1u gi\u1ea3i ph\u00e1p \u0111\u1ec3 ch\u1ed1ng l\u00e1ch thu\u1ebf<\/strong><\/p>\n\n\n\n<p>Nhi\u1ec1u chi c\u1ee5c thu\u1ebf cho bi\u1ebft th\u1eddi gian qua \u0111\u00e3 ph\u00e1t t\u1edd r\u01a1i, d\u00e1n c\u00f4ng v\u0103n h\u01b0\u1edbng d\u1eabn v\u1ec1 ch\u00ednh s\u00e1ch thu\u1ebf c\u0169ng nh\u01b0 bi\u1ec7n ph\u00e1p ch\u1ebf t\u00e0i t\u1ea1i c\u00e1c chung c\u01b0 \u0111\u1ec3 tuy\u00ean truy\u1ec1n cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf n\u1eafm, t\u1eeb \u0111\u00f3 n\u00e2ng cao \u00fd th\u1ee9c ch\u1ea5p h\u00e0nh ngh\u0129a v\u1ee5 thu\u1ebf c\u1ee7a h\u1ecd.<\/p>\n\n\n\n<p>T\u1ea1i t\u1edd tr\u00ecnh UBND TP.HCM, c\u01a1 quan thu\u1ebf \u0111\u1ec1 xu\u1ea5t thu thu\u1ebf c\u00e1 nh\u00e2n, t\u1ed5 ch\u1ee9c cho thu\u00ea c\u0103n h\u1ed9, cho thu\u00ea nh\u00e0 \u1edf, cho thu\u00ea m\u1eb7t b\u1eb1ng kinh doanh t\u1ea1i c\u00e1c chung c\u01b0; c\u00e1c c\u00e1 nh\u00e2n, t\u1ed5 ch\u1ee9c tr\u1ef1c ti\u1ebfp kinh doanh, cung c\u1ea5p d\u1ecbch v\u1ee5 trong khu v\u1ef1c chung c\u01b0; c\u00e1 nh\u00e2n, t\u1ed5 ch\u1ee9c cho thu\u00ea v\u0103n ph\u00f2ng.<\/p>\n\n\n\n<p>C\u00e1ch th\u1ee9c th\u1ef1c hi\u1ec7n l\u00e0 s\u1ebd l\u00e0m vi\u1ec7c v\u1edbi ban qu\u1ea3n tr\u1ecb chung c\u01b0 \u0111\u1ec3 l\u1eadp danh s\u00e1ch c\u00e1c h\u1ed9 d\u00e2n cho thu\u00ea c\u0103n h\u1ed9, c\u00e1c h\u1ed9 tr\u1ef1c ti\u1ebfp kinh doanh trong khu v\u1ef1c chung c\u01b0. Ngo\u00e0i ra s\u1ebd ph\u1ed1i h\u1ee3p v\u1edbi c\u00f4ng an r\u00e0 so\u00e1t danh s\u00e1ch t\u1ea1m tr\u00fa, t\u1ea1m v\u1eafng, danh s\u00e1ch c\u00f3 \u0111\u0103ng k\u00fd th\u01b0\u1eddng tr\u00fa, th\u00f4ng qua ban qu\u1ea3n tr\u1ecb chung c\u01b0 \u0111\u1ec3 tuy\u00ean truy\u1ec1n cho c\u00e1c ch\u1ee7 h\u1ed9 khai thu\u1ebf, n\u1ed9p thu\u1ebf cho thu\u00ea nh\u00e0, c\u0103n h\u1ed9.<\/p>\n\n\n\n<p>C\u1ee5c Thu\u1ebf TP.HCM c\u0169ng v\u1eadn \u0111\u1ed9ng c\u00e1 nh\u00e2n, doanh nghi\u1ec7p cho thu\u00ea nh\u00e0, thu\u00ea v\u0103n ph\u00f2ng cung c\u1ea5p th\u00f4ng tin h\u1ee3p \u0111\u1ed3ng thu\u00ea nh\u00e0 \u0111\u1ec3 c\u00f3 c\u0103n c\u1ee9 x\u00e1c \u0111\u1ecbnh, so s\u00e1nh gi\u00e1 cho thu\u00ea th\u1ef1c t\u1ebf v\u00e0 gi\u00e1 theo k\u00ea khai n\u1ed9p thu\u1ebf c\u1ee7a c\u00e1c h\u1ed9, c\u00e1 nh\u00e2n cho thu\u00ea nh\u00e0, c\u0103n h\u1ed9, cho thu\u00ea v\u0103n ph\u00f2ng.<\/p>\n\n\n\n<p>Theo m\u1ed9t s\u1ed1 chuy\u00ean gia, n\u1ebfu ch\u1ec9 ng\u00e0nh thu\u1ebf r\u00e0 so\u00e1t s\u1ebd kh\u00f4ng d\u1ec5 \u0111\u1ed1i v\u1edbi c\u00e1c tr\u01b0\u1eddng h\u1ee3p l\u00e1ch thu\u1ebf. Tuy nhi\u00ean, v\u1edbi ki\u1ebfn ngh\u1ecb l\u00ean UBND TP.HCM, n\u1ebfu \u0111\u01b0\u1ee3c c\u01a1 quan n\u00e0y th\u1ed1ng nh\u1ea5t ch\u1ec9 \u0111\u1ea1o th\u1ef1c hi\u1ec7n th\u00ec v\u1edbi s\u1ef1 ph\u1ed1i h\u1ee3p li\u00ean ng\u00e0nh, kh\u1ea3 n\u0103ng ph\u00e1t hi\u1ec7n n\u00e9 thu\u1ebf s\u1ebd d\u1ec5 h\u01a1n.<\/p>\n\n\n\n<p><strong>N\u1ebfu ph\u00e1t hi\u1ec7n s\u1ebd&nbsp;ph\u1ea1t n\u1eb7ng<\/strong><\/p>\n\n\n\n<p>Theo l\u00e3nh \u0111\u1ea1o Chi c\u1ee5c Thu\u1ebf Q.6, v\u1edbi c\u00e1c tr\u01b0\u1eddng h\u1ee3p tr\u1ed1n thu\u1ebf, n\u1ebfu c\u01a1 quan thu\u1ebf truy ra s\u1ebd ph\u1ea1t v\u00e0 truy thu l\u1ea1i t\u1eeb khi b\u1eaft \u0111\u1ea7u cho thu\u00ea nh\u00e0\/c\u0103n h\u1ed9 v\u00e0 kh\u00f4ng c\u00f3 th\u1eddi h\u1ea1n. Nh\u01b0 v\u1eady n\u1ebfu b\u1ecb ph\u00e1t hi\u1ec7n m\u1ee9c ph\u1ea1t, truy thu s\u1ebd r\u1ea5t l\u1edbn. Do v\u1eady ng\u01b0\u1eddi cho thu\u00ea c\u0103n h\u1ed9\/nh\u00e0 n\u1ebfu doanh thu \u0111\u1ebfn m\u1ee9c ph\u1ea3i n\u1ed9p thu\u1ebf n\u00ean t\u1ef1 gi\u00e1c k\u00ea khai \u0111\u1ec3 tr\u00e1nh tr\u01b0\u1eddng h\u1ee3p b\u1ecb truy thu v\u00e0 ph\u1ea1t t\u1ed9i tr\u1ed1n thu\u1ebf.<\/p>\n\n\n\n<p>Theo \u00f4ng Nguy\u1ec5n \u0110\u1ee9c Ngh\u0129a, gi\u00e1m \u0111\u1ed1c Trung t\u00e2m t\u01b0 v\u1ea5n ph\u00e1p lu\u1eadt thu\u1ed9c Hi\u1ec7p h\u1ed9i Doanh nghi\u1ec7p TP.HCM, theo quy \u0111\u1ecbnh thu\u1ebf cho thu\u00ea t\u00e0i s\u1ea3n, trong \u0111\u00f3 c\u00f3 cho thu\u00ea nh\u00e0 \u0111\u00e3 \u00e1p d\u1ee5ng t\u1eeb r\u1ea5t l\u00e2u nh\u01b0ng th\u1ef1c t\u1ebf th\u01b0\u1eddng ch\u1ec9 c\u00f3 nh\u1eefng tr\u01b0\u1eddng h\u1ee3p b\u00ean \u0111i thu\u00ea l\u00e0 t\u1ed5 ch\u1ee9c m\u1edbi k\u00ea khai thu\u1ebf (v\u00e0 t\u1ef1 \u0111\u00f3ng thu\u1ebf) \u0111\u1ec3 l\u1ea5y h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o nh\u1eb1m \u0111\u01b0\u1ee3c tr\u1eeb chi ph\u00ed, c\u00f2n gi\u1eefa c\u00e1 nh\u00e2n v\u00e0 c\u00e1 nh\u00e2n th\u00ec th\u01b0\u1eddng l\u00e1ch.<\/p>\n\n\n\n<p>\u201cDo v\u1eady vi\u1ec7c si\u1ebft l\u1ea1i thu\u1ebf v\u1edbi ho\u1ea1t \u0111\u1ed9ng cho thu\u00ea c\u0103n h\u1ed9 l\u00e0 c\u1ea7n thi\u1ebft. Vi\u1ec7c n\u00e0y ngo\u00e0i t\u0103ng ngu\u1ed3n thu cho ng\u00e2n s\u00e1ch c\u00f2n gi\u00fap c\u00f4ng b\u1eb1ng gi\u1eefa c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ed9p thu\u1ebf\u201d, \u00f4ng Ngh\u0129a n\u00f3i.<\/p>\n\n\n\n<p><strong>M\u1ee9c n\u1ed9p thu\u1ebf ra sao?<\/strong><\/p>\n\n\n\n<p>Theo quy \u0111\u1ecbnh hi\u1ec7n nay, n\u1ebfu cho thu\u00ea nh\u00e0 c\u00f3 thu nh\u1eadp d\u01b0\u1edbi 100 tri\u1ec7u \u0111\u1ed3ng\/n\u0103m th\u00ec \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf.<\/p>\n\n\n\n<p>V\u1edbi tr\u01b0\u1eddng h\u1ee3p c\u00f3 doanh thu tr\u00ean 100 tri\u1ec7u \u0111\u1ed3ng\/n\u0103m, t\u1ed5ng s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p l\u00e0 10% doanh thu. Trong \u0111\u00f3 5% l\u00e0 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng v\u00e0 5% c\u00f2n l\u1ea1i l\u00e0 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n.<\/p>\n\n\n\n<p><strong>* Lu\u1eadt s\u01b0 H\u00e0 Ng\u1ecdc Tuy\u1ec1n<\/strong>&nbsp;<em>(\u0110o\u00e0n lu\u1eadt s\u01b0 TP.HCM):<\/em><\/p>\n\n\n\n<p><strong>Si\u1ebft quy \u0111\u1ecbnh c\u00f9ng c\u01a1 ch\u1ebf khuy\u1ebfn kh\u00edch<\/strong><\/p>\n\n\n\n<p>Tr\u01b0\u1edbc m\u1eaft c\u1ea7n c\u00f3 quy \u0111\u1ecbnh r\u00e0ng bu\u1ed9c t\u1ea5t c\u1ea3 c\u00e1c b\u00ean li\u00ean quan nh\u01b0 ch\u00ednh quy\u1ec1n \u0111\u1ecba ph\u01b0\u01a1ng, c\u00f4ng ch\u1ee9ng vi\u00ean, c\u01a1 quan thu\u1ebf, t\u00f2a \u00e1n, c\u01a1 quan \u0111\u0103ng k\u00fd \u0111\u1ea5t \u0111ai\u2026 trong vi\u1ec7c ch\u1ed1ng khai gian gi\u00e1 mua b\u00e1n, cho thu\u00ea nh\u00e0.<\/p>\n\n\n\n<p>C\u1ea7n quy \u0111\u1ecbnh tr\u00e1ch nhi\u1ec7m c\u1ee7a c\u00e1c c\u00f4ng ch\u1ee9ng vi\u00ean v\u1ec1 y\u00eau c\u1ea7u c\u00e1c b\u00ean ph\u1ea3i khai gi\u00e1 cho thu\u00ea th\u1eadt khi k\u00fd h\u1ee3p \u0111\u1ed3ng c\u00f4ng ch\u1ee9ng (th\u1ef1c t\u1ebf, c\u00f3 nhi\u1ec1u c\u00f4ng ch\u1ee9ng vi\u00ean c\u00f2n t\u01b0 v\u1ea5n cho c\u00e1c b\u00ean khai gi\u00e1 th\u1ea5p \u0111\u1ec3 tr\u1ed1n thu\u1ebf). V\u00ed d\u1ee5 nh\u01b0 khi truy ra gi\u00e1 thu\u00ea th\u1eadt kh\u00e1c v\u1edbi gi\u00e1 trong h\u1ee3p \u0111\u1ed3ng \u0111\u00e3 \u0111\u01b0\u1ee3c c\u00f4ng ch\u1ee9ng th\u00ec c\u00f4ng ch\u1ee9ng vi\u00ean ph\u1ea3i ch\u1ecbu tr\u00e1ch nhi\u1ec7m, ch\u1ecbu ch\u1ebf t\u00e0i \u1edf g\u00f3c \u0111\u1ed9 n\u00e0o \u0111\u00f3.<\/p>\n\n\n\n<p>V\u1edbi nh\u1eefng \u201cng\u01b0\u1eddi trong cu\u1ed9c\u201d, c\u1ea7n ph\u1ea3i c\u00f3 ch\u1ebf \u0111\u1ed9 khuy\u1ebfn kh\u00edch ng\u01b0\u1eddi d\u00e2n khai gi\u00e1 th\u1eadt. V\u00ed d\u1ee5 nh\u01b0 ti\u1ec1n thu\u00ea nh\u00e0 \u0111\u01b0\u1ee3c t\u00ednh kh\u1ea5u tr\u1eeb khi \u0111\u00f3ng thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n c\u1ee7a ng\u01b0\u1eddi thu\u00ea, ho\u1eb7c h\u1ed9 kinh doanh \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb ti\u1ec1n thu\u00ea nh\u00e0 khi \u0111\u00f3ng c\u00e1c lo\u1ea1i thu\u1ebf\u2026<\/p>\n\n\n\n<p>Ph\u1ea3i g\u1eafn vi\u1ec7c k\u00ea khai th\u1eadt v\u1edbi m\u1ed9t quy\u1ec1n l\u1ee3i thi\u1ebft th\u1ef1c n\u00e0o \u0111\u00f3 c\u1ee7a ng\u01b0\u1eddi thu\u00ea ho\u1eb7c ng\u01b0\u1eddi cho thu\u00ea th\u00ec h\u1ecd m\u1edbi c\u00f3 \u0111\u1ed9ng c\u01a1 khai th\u1eadt. B\u00ean c\u1ea1nh \u0111\u00f3 \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p c\u1ed1 t\u00ecnh khai gi\u00e1 th\u1ea5p \u0111\u1ec3 tr\u1ed1n thu\u1ebf th\u00ec ph\u1ea3i b\u1ecb ph\u1ea1t th\u1eadt n\u1eb7ng \u0111\u1ec3 r\u0103n \u0111e.<\/p>\n\n\n\n<p>Ngu\u1ed3n: https:\/\/nhadat.tuoitre.vn (26\/04\/2021)<\/p>\n","protected":false},"excerpt":{"rendered":"<div class=\"mh-excerpt\"><p>TTO \u2013 Trong khi ng\u01b0\u1eddi l\u00e0m c\u00f4ng \u0103n l\u01b0\u01a1ng, ng\u01b0\u1eddi kinh doanh \u0111\u1ec1u b\u1ecb thu thu\u1ebf kh\u00e1 \u201cr\u00e1t\u201d th\u00ec ng\u01b0\u1eddi c\u00f3 c\u0103n h\u1ed9 cho thu\u00ea <a class=\"mh-excerpt-more\" href=\"https:\/\/www.binhthanhtax.gov.vn\/?p=102\" title=\"H\u1ebft \u0111\u01b0\u1eddng tr\u1ed1n thu\u1ebf cho thu\u00ea nh\u00e0, c\u0103n h\u1ed9?\">[&#8230;]<\/a><\/p>\n<\/div>","protected":false},"author":1,"featured_media":118,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[11],"tags":[],"class_list":["post-102","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tin-ve-thue"],"_links":{"self":[{"href":"https:\/\/www.binhthanhtax.gov.vn\/index.php?rest_route=\/wp\/v2\/posts\/102","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.binhthanhtax.gov.vn\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.binhthanhtax.gov.vn\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.binhthanhtax.gov.vn\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.binhthanhtax.gov.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=102"}],"version-history":[{"count":2,"href":"https:\/\/www.binhthanhtax.gov.vn\/index.php?rest_route=\/wp\/v2\/posts\/102\/revisions"}],"predecessor-version":[{"id":119,"href":"https:\/\/www.binhthanhtax.gov.vn\/index.php?rest_route=\/wp\/v2\/posts\/102\/revisions\/119"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.binhthanhtax.gov.vn\/index.php?rest_route=\/wp\/v2\/media\/118"}],"wp:attachment":[{"href":"https:\/\/www.binhthanhtax.gov.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=102"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.binhthanhtax.gov.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=102"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.binhthanhtax.gov.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=102"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}