{"id":24595,"date":"2016-08-17T00:00:35","date_gmt":"2016-08-17T00:00:35","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=24595"},"modified":"2016-11-28T06:43:59","modified_gmt":"2016-11-28T06:43:59","slug":"nguoi-duoc-tang-tai-san-co-phai-nop-thue-khong","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=24595","title":{"rendered":"Ng\u01b0\u1eddi \u0111\u01b0\u1ee3c t\u1eb7ng t\u00e0i s\u1ea3n c\u00f3 ph\u1ea3i n\u1ed9p thu\u1ebf kh\u00f4ng?"},"content":{"rendered":"
\"Ng\u01b0\u1eddi<\/a>

<\/span> Ng\u01b0\u1eddi \u0111\u01b0\u1ee3c t\u1eb7ng t\u00e0i s\u1ea3n c\u00f3 ph\u1ea3i n\u1ed9p thu\u1ebf kh\u00f4ng? – K\u1ebf to\u00e1n Centax<\/span><\/p><\/div>\n

Ng\u01b0\u1eddi\u00a0\u0111\u01b0\u1ee3c t\u1eb7ng t\u00e0i s\u1ea3n l\u00e0 anh trai ru\u1ed9t\u00a0c\u1ee7a v\u1ee3 ho\u1eb7c ch\u1ed3ng\u00a0th\u00ec c\u1ea7n c\u00e1c th\u1ee7 t\u1ee5c n\u00e0o? Ng\u01b0\u1eddi nh\u1eadn c\u00f3 ph\u1ea3i\u00a0\u0111\u00f3ng lo\u1ea1i thu\u1ebf n\u00e0o kh\u00f4ng?<\/strong><\/span><\/p>\n

C\u00e2u h\u1ecfi:<\/strong><\/span><\/p>\n

V\u1ee3 ch\u1ed3ng t\u00f4i \u0111\u1ed3ng s\u1edf h\u1eefu quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t v\u00e0 t\u00e0i s\u1ea3n g\u1eafn li\u1ec1n tr\u00ean \u0111\u1ea5t nh\u01b0ng mu\u1ed1n t\u1eb7ng cho anh trai ru\u1ed9t th\u00ec th\u1ee7 t\u1ee5c th\u1ebf n\u00e0o v\u00e0 c\u00f3 ph\u1ea3i \u0111\u00f3ng thu\u1ebf kh\u00f4ng?<\/span><\/p>\n

Tr\u1ea3 l\u1eddi:<\/strong><\/span><\/p>\n

1. \u0110\u1ed1i v\u1edbi thu\u1ebf TNCN<\/span><\/strong><\/span>
\n C\u0103n c\u1ee9 t\u1ea1i Kho\u1ea3n 1.d \u0110i\u1ec1u 3 Th\u00f4ng t\u01b0 s\u1ed1 111\/2013\/TT-BTC <\/a>quy \u0111\u1ecbnh v\u1ec1 thu nh\u1eadp mi\u1ec5n thu\u1ebf nh\u01b0 sau:<\/span>
\n \u201cThu nh\u1eadp t\u1eeb nh\u1eadn th\u1eeba k\u1ebf, qu\u00e0 t\u1eb7ng l\u00e0 b\u1ea5t \u0111\u1ed9ng s\u1ea3n (bao g\u1ed3m c\u1ea3 nh\u00e0 \u1edf, c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng h\u00ecnh th\u00e0nh trong t\u01b0\u01a1ng lai theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 kinh doanh b\u1ea5t \u0111\u1ed9ng s\u1ea3n) gi\u1eefa: v\u1ee3 v\u1edbi ch\u1ed3ng; … \u00f4ng n\u1ed9i, b\u00e0 n\u1ed9i v\u1edbi ch\u00e1u n\u1ed9i, \u00f4ng ngo\u1ea1i, b\u00e0 ngo\u1ea1i v\u1edbi ch\u00e1u ngo\u1ea1i; anh ch\u1ecb em ru\u1ed9t v\u1edbi nhau\u201d<\/em><\/span>
\n C\u0103n c\u1ee9 quy \u0111\u1ecbnh tr\u00ean tr\u01b0\u1eddng h\u1ee3p v\u1ee3 ch\u1ed3ng b\u1ea1n l\u00e0 \u0111\u1ed3ng s\u1edf h\u1eefu quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t v\u00e0 t\u00e0i s\u1ea3n g\u1eafn li\u1ec1n v\u1edbi \u0111\u1ea5t khi t\u1eb7ng cho anh trai ru\u1ed9t c\u1ee7a b\u1ea1n th\u00ec ng\u01b0\u1eddi anh trai n\u00e0y ch\u1ec9 \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf TNCN t\u1eeb qu\u00e0 t\u1eb7ng \u0111\u1ed1i v\u1edbi ph\u1ea7n s\u1edf h\u1eefu c\u1ee7a em ru\u1ed9t. Ph\u1ea7n qu\u00e0 t\u1eb7ng nh\u1eadn \u0111\u01b0\u1ee3c t\u1eeb em r\u1ec3 (em d\u00e2u) kh\u00f4ng \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf TNCN. Khi l\u00e0m th\u1ee7 t\u1ee5c nh\u1eadn qu\u00e0 t\u1eb7ng, ng\u01b0\u1eddi anh trai n\u00e0y ph\u1ea3i khai thu\u1ebf TNCN theo quy \u0111\u1ecbnh, k\u1ec3 c\u1ea3 \u0111\u1ed1i v\u1edbi ph\u1ea7n \u0111\u01b0\u1ee3c mi\u1ec5n.<\/span>
\n 2. \u0110\u1ed1i v\u1edbi l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1<\/span><\/strong><\/span>
\n C\u0103n c\u1ee9 Th\u00f4ng t\u01b0 34\/2013\/TT-BTC t\u1ea1i Kho\u1ea3n 1, \u0110i\u1ec1u 1 s\u1eeda \u0111\u1ed5i Kho\u1ea3n 10 \u0110i\u1ec1u 3 Th\u00f4ng t\u01b0 s\u1ed1 124\/2011\/TT-BTC quy \u0111\u1ecbnh nh\u01b0 sau:<\/span>
\n \u201c10. Nh\u00e0, \u0111\u1ea5t th\u1eeba k\u1ebf, ho\u1eb7c l\u00e0 qu\u00e0 t\u1eb7ng gi\u1eefa: v\u1ee3 v\u1edbi ch\u1ed3ng; cha \u0111\u1ebb, m\u1eb9 \u0111\u1ebb v\u1edbi con \u0111\u1ebb; cha nu\u00f4i, m\u1eb9 nu\u00f4i v\u1edbi con nu\u00f4i; cha ch\u1ed3ng, m\u1eb9 ch\u1ed3ng v\u1edbi con d\u00e2u; cha v\u1ee3, m\u1eb9 v\u1ee3 v\u1edbi con r\u1ec3; \u00f4ng n\u1ed9i, b\u00e0 n\u1ed9i v\u1edbi ch\u00e1u n\u1ed9i; \u00f4ng ngo\u1ea1i, b\u00e0 ngo\u1ea1i v\u1edbi ch\u00e1u ngo\u1ea1i; anh, ch\u1ecb, em ru\u1ed9t v\u1edbi nhau nay \u0111\u01b0\u1ee3c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n 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.<\/em>
\nTr\u01b0\u1eddng h\u1ee3p n\u00e0y, khi khai l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1, ng\u01b0\u1eddi nh\u1eadn t\u00e0i s\u1ea3n ph\u1ea3i xu\u1ea5t tr\u00ecnh cho c\u01a1 quan thu\u1ebf c\u00e1c gi\u1ea5y t\u1edd h\u1ee3p ph\u00e1p ch\u1ee9ng minh m\u1ed1i quan h\u1ec7 v\u1edbi ng\u01b0\u1eddi th\u1eeba k\u1ebf, cho, t\u1eb7ng ho\u1eb7c x\u00e1c nh\u1eadn c\u1ee7a u\u1ef7 ban nh\u00e2n d\u00e2n x\u00e3, ph\u01b0\u1eddng, th\u1ecb tr\u1ea5n n\u01a1i ng\u01b0\u1eddi cho ho\u1eb7c nh\u1eadn t\u00e0i s\u1ea3n th\u01b0\u1eddng tr\u00fa v\u1ec1 m\u1ed1i quan h\u1ec7 tr\u00ean.\u201d<\/em><\/em><\/span><\/p>\n

Nh\u01b0 v\u1eady, trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y anh trai c\u1ee7a b\u1ea1n ho\u1eb7c ch\u1ed3ng b\u1ea1n c\u0169ng ch\u1ec9 \u0111\u01b0\u1ee3c mi\u1ec5n l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 \u0111\u1ed1i v\u1edbi ph\u1ea7n t\u00e0i s\u1ea3n l\u00e0 qu\u00e0 t\u1eb7ng c\u1ee7a em ru\u1ed9t. Ph\u1ea7n t\u00e0i s\u1ea3n nh\u1eadn \u0111\u01b0\u1ee3c t\u1eeb em r\u1ec3 (em d\u00e2u) v\u1eabn ph\u1ea3i n\u1ed9p l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 theo quy \u0111\u1ecbnh. Khi khai l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1, ng\u01b0\u1eddi nh\u1eadn t\u00e0i s\u1ea3n ph\u1ea3i xu\u1ea5t tr\u00ecnh cho c\u01a1 quan thu\u1ebf c\u00e1c gi\u1ea5y t\u1edd h\u1ee3p ph\u00e1p ch\u1ee9ng minh m\u1ed1i quan h\u1ec7 v\u1edbi ng\u01b0\u1eddi t\u1eb7ng ho\u1eb7c x\u00e1c nh\u1eadn c\u1ee7a u\u1ef7 ban nh\u00e2n d\u00e2n x\u00e3, ph\u01b0\u1eddng, th\u1ecb tr\u1ea5n n\u01a1i ng\u01b0\u1eddi cho ho\u1eb7c nh\u1eadn t\u00e0i s\u1ea3n th\u01b0\u1eddng tr\u00fa v\u1ec1 m\u1ed1i quan h\u1ec7 tr\u00ean<\/span><\/p>\n

M\u1eddi c\u00e1c b\u1ea1n tha<\/p>\n

H\u1ed3 s\u01a1 th\u1ee7 t\u1ee5c v\u00e0 h\u1ea1ch to\u00e1n v\u1edbi t\u00e0i s\u1ea3n, h\u00e0ng h\u00f3a \u0111\u01b0\u1ee3c bi\u1ebfu t\u1eb7ng<\/a><\/span><\/p>\n

Gi\u00e1 t\u00ednh thu\u1ebf v\u1edbi h\u00e0ng h\u00f3a cho, bi\u1ebfu t\u1eb7ng\u2026<\/a><\/span><\/p>\n

C\u00f3 b\u1eaft bu\u1ed9c xu\u1ea5t h\u00f3a \u0111\u01a1n h\u00e0ng cho, bi\u1ebfu, t\u1eb7ng?<\/a><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

Ng\u01b0\u1eddi \u0111\u01b0\u1ee3c t\u1eb7ng t\u00e0i s\u1ea3n l\u00e0 anh trai ru\u1ed9t c\u1ee7a v\u1ee3 ho\u1eb7c ch\u1ed3ng th\u00ec c\u1ea7n c\u00e1c th\u1ee7 t\u1ee5c n\u00e0o? Ng\u01b0\u1eddi nh\u1eadn c\u00f3 ph\u1ea3i \u0111\u00f3ng lo\u1ea1i thu\u1ebf n\u00e0o kh\u00f4ng?<\/p>\n","protected":false},"author":7,"featured_media":18519,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[3813,3696],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/24595"}],"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=24595"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/24595\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/18519"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=24595"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=24595"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}