{"id":15077,"date":"2015-10-19T03:41:21","date_gmt":"2015-10-19T03:41:21","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=15077"},"modified":"2015-10-19T09:28:35","modified_gmt":"2015-10-19T09:28:35","slug":"quy-dinh-ve-thue-tndn-cua-hoat-dong-chuyen-nhuong-bat-dong-san","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=15077","title":{"rendered":"Quy \u0111\u1ecbnh v\u1ec1 thu\u1ebf TNDN c\u1ee7a ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n"},"content":{"rendered":"<h2><img decoding=\"async\" loading=\"lazy\" class=\"alignright wp-image-15209\" src=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/10\/Quy-\u0111\u1ecbnh-v\u1ec1-thu\u1ebf-TNDN-c\u1ee7a-ho\u1ea1t-\u0111\u1ed9ng-chuy\u1ec3n-nh\u01b0\u1ee3ng-b\u1ea5t-\u0111\u1ed9ng-s\u1ea3n-\u1ea3nh-ch\u00ednh-300x226.jpg\" alt=\"Quy \u0111\u1ecbnh v\u1ec1 thu\u1ebf TNDN c\u1ee7a ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n\" width=\"178\" height=\"135\" srcset=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/10\/Quy-\u0111\u1ecbnh-v\u1ec1-thu\u1ebf-TNDN-c\u1ee7a-ho\u1ea1t-\u0111\u1ed9ng-chuy\u1ec3n-nh\u01b0\u1ee3ng-b\u1ea5t-\u0111\u1ed9ng-s\u1ea3n-\u1ea3nh-ch\u00ednh-300x226.jpg 300w, https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/10\/Quy-\u0111\u1ecbnh-v\u1ec1-thu\u1ebf-TNDN-c\u1ee7a-ho\u1ea1t-\u0111\u1ed9ng-chuy\u1ec3n-nh\u01b0\u1ee3ng-b\u1ea5t-\u0111\u1ed9ng-s\u1ea3n-\u1ea3nh-ch\u00ednh.jpg 400w\" sizes=\"(max-width: 178px) 100vw, 178px\" \/><\/h2>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\">Nh\u1eefng quy \u0111\u1ecbnh v\u1ec1 chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n lu\u00f4n l\u00e0 v\u1ea5n \u0111\u1ec1 ph\u1ee9c t\u1ea1p. <strong>Quy \u0111\u1ecbnh v\u1ec1 thu\u1ebf TNDN c\u1ee7a ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n<\/strong> c\u0169ng th\u1ebf.\u00a0C\u00e1c doanh nghi\u1ec7p c\u00f3 ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n th\u00ec t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p nh\u01b0 th\u1ebf n\u00e0o? Doanh nghi\u1ec7p c\u00f3 \u0111\u01b0\u1ee3c b\u00f9 tr\u1eeb s\u1ed1 l\u1ed7 c\u1ee7a ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n v\u1edbi ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh ch\u00ednh kh\u00f4ng?\u00a0<a href=\"https:\/\/centax.dsoftware.vn\/gioi-thieu-ve-ke-toan-centax\/\" target=\"_blank\">K\u1ebf to\u00e1n Centax<\/a> xin \u00a0s\u1ebb v\u1edbi c\u00e1c b\u1ea1n qua b\u00e0i vi\u1ebft sau:<\/span><\/p>\n<h2><span style=\"font-size: 14pt; color: #000000; font-family: helvetica, arial, sans-serif;\">1. Quy \u0111\u1ecbnh v\u1ec1 thu\u1ebf TNDN c\u1ee7a ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n<\/span><\/h2>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\">\u0110i\u1ec1u 2 <a href=\"https:\/\/centax.dsoftware.vn\/thong-tu-962015tt-btc-huong-dan-ve-thue-thu-nhap-doanh-nghiep\/\" target=\"_blank\">Th\u00f4ng t\u01b0 96\/2015\/TT-BTC<\/a>\u00a0s\u1eeda \u0111\u1ed5i, b\u1ed5 sung Kho\u1ea3n 2, \u0110i\u1ec1u 4, <a href=\"https:\/\/centax.dsoftware.vn\/thong-tu-78-huong-dan-thi-hanh-luat-thue-thu-nhap-doanh-nghiep\/\" target=\"_blank\">Th\u00f4ng t\u01b0 s\u1ed1 78\/2014\/TT-BTC<\/a> v\u1edbi nh\u1eefng n\u1ed9i dung ch\u00ednh sau:<\/span><\/p>\n<ul>\n<li><span style=\"font-family: helvetica, arial, sans-serif;\">Thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n\u00a0kh\u00f4ng\u00a0\u0111\u01b0\u1ee3c h\u01b0\u1edfng\u00a0\u01b0u\u00a0\u0111\u00e3i thu\u1ebf TNDN <em>&#8221;\u00a0k\u00ea khai n\u1ed9p thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p v\u1edbi m\u1ee9c thu\u1ebf su\u1ea5t 22% (t\u1eeb ng\u00e0y 01\/01\/2016 \u00e1p d\u1ee5ng m\u1ee9c thu\u1ebf su\u1ea5t 20%)&#8221;<\/em><\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif;\">Thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t\u00a0\u0111\u1ed9ng s\u1ea3n &#8220;<em>ph\u1ea3i h\u1ea1ch to\u00e1n ri\u00eang \u0111\u1ec3 k\u00ea khai n\u1ed9p thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p&#8221;\u00a0<\/em><\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif;\">\u0110\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n\u00a0:<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif;\"><em>\u00a0&#8220;n\u1ebfu b\u1ecb l\u1ed7 th\u00ec s\u1ed1 l\u1ed7 n\u00e0y \u0111\u01b0\u1ee3c b\u00f9 tr\u1eeb v\u1edbi l\u00e3i c\u1ee7a ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh (bao g\u1ed3m c\u1ea3 thu nh\u1eadp kh\u00e1c quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 7 Th\u00f4ng t\u01b0 s\u1ed1 78\/2014\/TT-BTC), sau khi b\u00f9 tr\u1eeb v\u1eabn c\u00f2n l\u1ed7 th\u00ec ti\u1ebfp t\u1ee5c \u0111\u01b0\u1ee3c chuy\u1ec3n sang c\u00e1c n\u0103m ti\u1ebfp theo trong th\u1eddi h\u1ea1n chuy\u1ec3n l\u1ed7 theo quy \u0111\u1ecbnh.<\/em><\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif;\"><em>&#8220;c\u00e1c n\u0103m 2013 tr\u1edf v\u1ec1 tr\u01b0\u1edbc c\u00f2n trong th\u1eddi h\u1ea1n chuy\u1ec3n l\u1ed7 th\u00ec doanh nghi\u1ec7p ph\u1ea3i chuy\u1ec3n v\u00e0o thu nh\u1eadp c\u1ee7a ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n, chuy\u1ec3n nh\u01b0\u1ee3ng d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0, chuy\u1ec3n nh\u01b0\u1ee3ng quy\u1ec1n tham gia th\u1ef1c hi\u1ec7n d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0, n\u1ebfu chuy\u1ec3n kh\u00f4ng h\u1ebft th\u00ec \u0111\u01b0\u1ee3c chuy\u1ec3n l\u1ed7 v\u00e0o thu nh\u1eadp c\u1ee7a ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh (bao g\u1ed3m c\u1ea3 thu nh\u1eadp kh\u00e1c) t\u1eeb n\u0103m 2014 tr\u1edf \u0111i&#8221;<\/em><\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif;\"><em>&#8220;Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p l\u00e0m th\u1ee7 t\u1ee5c gi\u1ea3i th\u1ec3 doanh nghi\u1ec7p, sau khi c\u00f3 quy\u1ebft \u0111\u1ecbnh gi\u1ea3i th\u1ec3 n\u1ebfu c\u00f3 chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n l\u00e0 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh c\u1ee7a doanh nghi\u1ec7p th\u00ec thu nh\u1eadp (l\u00e3i) t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n (n\u1ebfu c\u00f3) \u0111\u01b0\u1ee3c b\u00f9 tr\u1eeb v\u1edbi l\u1ed7 t\u1eeb ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh (bao g\u1ed3m c\u1ea3 s\u1ed1 l\u1ed7 c\u1ee7a c\u00e1c n\u0103m tr\u01b0\u1edbc \u0111\u01b0\u1ee3c chuy\u1ec3n sang theo quy \u0111\u1ecbnh) v\u00e0o k\u1ef3 t\u00ednh thu\u1ebf ph\u00e1t sinh ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n<\/em>\u201d.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\">\u0110i\u1ec1u 9 <a href=\"https:\/\/centax.dsoftware.vn\/thong-tu-962015tt-btc-huong-dan-ve-thue-thu-nhap-doanh-nghiep\/\" target=\"_blank\">Th\u00f4ng t\u01b0 96\/2015\/TT-BTC<\/a> s\u1eeda \u0111\u1ed5i, b\u1ed5 sung Kho\u1ea3n 3 \u0110i\u1ec1u 17 <a href=\"https:\/\/centax.dsoftware.vn\/thong-tu-78-huong-dan-thi-hanh-luat-thue-thu-nhap-doanh-nghiep\/\" target=\"_blank\">Th\u00f4ng t\u01b0 s\u1ed1 78\/2014\/TT-BTC<\/a> nh\u01b0 sau:<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><strong>\u201c<em>3. <\/em><\/strong><em>X\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p:<\/em><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><em>S\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p trong k\u1ef3 t\u00ednh thu\u1ebf \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n b\u1eb1ng thu nh\u1eadp t\u00ednh thu\u1ebf t\u1eeb ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n nh\u00e2n (x) v\u1edbi thu\u1ebf su\u1ea5t 22%.<\/em><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><em>Thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n ph\u1ea3i x\u00e1c \u0111\u1ecbnh ri\u00eang \u0111\u1ec3 k\u00ea khai n\u1ed9p thu\u1ebf v\u00e0 kh\u00f4ng \u00e1p d\u1ee5ng \u01b0u \u0111\u00e3i thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p.<\/em><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><em>H\u1ed3 s\u01a1 khai thu\u1ebf, n\u1ed9p thu\u1ebf, ch\u1ee9ng t\u1eeb n\u1ed9p thu\u1ebf thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n ph\u00e1t sinh t\u1ea1i \u0111\u1ecba ph\u01b0\u01a1ng n\u01a1i c\u00f3 b\u1ea5t \u0111\u1ed9ng s\u1ea3n chuy\u1ec3n nh\u01b0\u1ee3ng l\u00e0 c\u0103n c\u1ee9 l\u00e0m th\u1ee7 t\u1ee5c quy\u1ebft to\u00e1n thu\u1ebf n\u01a1i \u0111\u1eb7t tr\u1ee5 s\u1edf ch\u00ednh\u201d.<\/em><\/span><\/p>\n<h2><span style=\"font-size: 14pt; color: #000000; font-family: helvetica, arial, sans-serif;\"><strong>2. V\u00ed d\u1ee5<\/strong><\/span><\/h2>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><em>1. N\u0103m 2015, Doanh nghi\u1ec7p A c\u00f3 thu nh\u1eadp t\u00ednh thu\u1ebf t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n l\u00e3i 100 tri\u1ec7u, thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh ch\u00ednh l\u00e0 l\u00e3i 200 tri\u1ec7u th\u00ec:<\/em><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\">Doanh nghi\u1ec7p n\u1ed9p thu\u1ebf TNDN c\u1ee7a ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n l\u00e0:<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\">100 x 22% = 22 tri\u1ec7u \u0111\u1ed3ng.<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\">Gi\u1ea3 s\u1eed doanh nghi\u1ec7p thu\u1ed9c di\u1ec7n \u00a0n\u1ed9p thu\u1ebf TNDN c\u1ee7a ho\u1ea1t \u0111\u1ed9ng kinh doanh ch\u00ednh v\u1edbi thu\u1ebf su\u1ea5t l\u00e0 20% :<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\">200 x 20% = 40 tri\u1ec7u \u0111\u1ed3ng.<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\">T\u1ed5ng s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p trong k\u1ef3 l\u00e0 :<\/span><\/p>\n<p style=\"text-align: left;\"><span style=\"font-family: helvetica, arial, sans-serif;\">\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a022 tri\u1ec7u\u00a0\u0111\u1ed3ng + 40 tri\u1ec7u\u00a0\u0111\u1ed3ng = 60 tri\u1ec7u\u00a0\u0111\u1ed3ng<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><em>2. N\u0103m 2015, Doanh nghi\u1ec7p B c\u00f3 thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n l\u00e0 l\u1ed7 100 tri\u1ec7u v\u00e0 thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh ch\u00ednh l\u00e0 l\u00e3i 200 tri\u1ec7u.<\/em><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\">Doanh nghi\u1ec7p B \u0111\u01b0\u1ee3c b\u00f9 tr\u1eeb s\u1ed1 l\u1ed7 c\u1ee7a ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n v\u1edbi ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh ch\u00ednh l\u00e0 100 tri\u1ec7u.<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\">Gi\u1ea3 s\u1eed doanh nghi\u1ec7p thu\u1ed9c di\u1ec7n \u00a0n\u1ed9p thu\u1ebf TNDN c\u1ee7a ho\u1ea1t \u0111\u1ed9ng kinh doanh ch\u00ednh v\u1edbi thu\u1ebf su\u1ea5t l\u00e0 20% :<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\">( 200 \u2013 100 ) x 20% = 20 tri\u1ec7u \u0111\u1ed3ng.<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><em>3. N\u0103m 2015, Doanh nghi\u1ec7p C c\u00f3 thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n l\u00e3i 100 tri\u1ec7u v\u00e0 thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh ch\u00ednh l\u1ed7 200 tri\u1ec7u.<\/em><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\">Gi\u1ea3 s\u1eed doanh nghi\u1ec7p thu\u1ed9c di\u1ec7n \u00a0n\u1ed9p thu\u1ebf TNDN c\u1ee7a ho\u1ea1t \u0111\u1ed9ng kinh doanh ch\u00ednh v\u1edbi thu\u1ebf su\u1ea5t l\u00e0 20%. Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p c\u1ee7a ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n l\u00e0:<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\">100 x 22% = 22 tri\u1ec7u.<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\">Thu nh\u1eadp l\u1ed7 t\u1eeb ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh ch\u00ednh l\u00e0 200 tri\u1ec7u \u0111\u01b0\u1ee3c chuy\u1ec3n l\u1ed7 sang c\u00e1c n\u0103m sau v\u00e0 th\u1eddi gian chuy\u1ec3n l\u1ed7 t\u1ed1i \u0111a kh\u00f4ng qu\u00e1 5 n\u0103m.<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\">M\u1eddi c\u00e1c b\u1ea1n xem th\u00eam b\u00e0i vi\u1ebft :<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><a href=\"https:\/\/centax.dsoftware.vn\/cach-tinh-thue-tncn-doi-voi-khoan-thu-nhap-tu-chuyen-nhuong-bat-dong-san\/\">S\u01a1 \u0111\u1ed3 k\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p cho thu\u00ea ho\u1ea1t \u0111\u1ed9ng v\u00e0 nh\u01b0\u1ee3ng b\u00e1n, thanh l\u00fd b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0 theo Th\u00f4ng t\u01b0 200\/2014\/TT-BTC<\/a><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><a href=\"https:\/\/centax.dsoftware.vn\/cach-tinh-thue-tncn-doi-voi-khoan-thu-nhap-tu-chuyen-nhuong-bat-dong-san\/\">C\u00e1ch t\u00ednh thu\u1ebf TNCN v\u1edbi thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n<\/a><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><a href=\"https:\/\/centax.dsoftware.vn\/mau-thong-bao-nop-thue-thu-nhap-ca-nhan-doi-voi-ca-nhan-chuyen-nhuong-bat-dong-san-03tbt-bds-tncn\/\">M\u1eabu th\u00f4ng b\u00e1o n\u1ed9p thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n 03\/TBT-B\u0110S-TNCN<\/a><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><a href=\"https:\/\/centax.dsoftware.vn\/quy-dinh-thue-suat-thue-tndn-moi-nhat\/\">Quy \u0111\u1ecbnh thu\u1ebf su\u1ea5t thu\u1ebf TNDN m\u1edbi nh\u1ea5t<\/a><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><a href=\"https:\/\/centax.dsoftware.vn\/nhung-quy-dinh-ve-phan-chia-loi-nhuan-sau-thue-tndn\/\">Nh\u1eefng quy \u0111\u1ecbnh v\u1ec1 ph\u00e2n chia l\u1ee3i nhu\u1eadn sau thu\u1ebf TNDN<\/a><\/span><\/p>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>C\u00e1c doanh nghi\u1ec7p c\u00f3 ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n th\u00ec t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p nh\u01b0 th\u1ebf n\u00e0o? Doanh nghi\u1ec7p c\u00f3 \u0111\u01b0\u1ee3c b\u00f9 tr\u1eeb s\u1ed1 l\u1ed7 c\u1ee7a ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n v\u1edbi ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh ch\u00ednh kh\u00f4ng?<\/p>\n","protected":false},"author":7,"featured_media":15381,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[1874],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/15077"}],"collection":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/users\/7"}],"replies":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=15077"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/15077\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/15381"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=15077"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=15077"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}