Go nut that ve thue chuyen nhuong bat dong san

Thứ ba, 12 Tháng một 2010, 16:13 GMT+7

Cac ca nhan chuyen nhuong bat dong san duoc ke khai va tu xac dinh muc thue suat ap dung va chiu trach nhiem ve tinh chinh xac cua ho so ke khai. Hai muc thue duoc lua chon van la 25% hoac 2%.

Thong tu so 02 huong dan bo sung ve thue thu nhap doi voi hoat dong chuyen nhuong bat dong san theo Luat Thue thu nhap ca nhan vua duoc Thu truong Bo Tai chinh - Do Hoang Anh Tuan ky ban hanh ngay 11/1.


Go nut that ve thue chuyen nhuong bat dong san
Thi truong bat dong san duoc du bao se khoi sac trong nam 2010. Anh: Hoang Ha.

Theo do, cac ca nhan co thu nhap tu hoat dong chuyen nhuong duoc chon mot trong 2 muc thue 2% hoac 25%. Trong truong hop gia chuyen nhuong hop thap hon gia do UBND tinh quy dinh (doi voi quyen su dung dat) hoac thap hon gia tinh le phi truoc ba do UBND quy dinh tai thoi diem hop dong chuyen nhuong co hieu luc thi ap dung thue suat 2% tinh tren gia chuyen nhuong do UBND tinh quy dinh. Gia mua va cac chi phi lien quan den cap quyen su dung dat, quyen so huu nha, chi phi cai tao nha, dat; chi phi xay dung… nguoi nop thue ke khai phai co hoa don, chung tu hop phap lam can cu chung minh gia mua va cac chi phi lien quan ma nguoi nop thue ke khai la dung.

Doi voi cac ca nhan chuyen nhuong hop dong gop von de co quyen mua nen nha, mua can ho thi gia mua duoc xac dinh can cu vao chung tu nop tien gop von va hoa don, chung tu khac chung minh cac chi phi lien quan. Cac chi phi lien quan den viec chuyen nhuong bat dong san bao gom ca cac khoan tra lai tien vay cua cac to chuc tin dung de mua bat dong san.

Rieng truong hop moi chi gop mot phan von (chua nop du so tien theo hop dong) thi gia mua duoc xac dinh la tong so von phai gop theo hop dong tru phan von gop con thieu va cac chi phi lien quan.

Truong hop nguoi nop thue ke khai gia mua va chi phi lien quan, nhung khong co day du hoa don, chung tu chung minh chi phi hoac co kem theo hoa don, chung tu, nhung qua kiem tra, co quan thue phat hien hoa don chung tu khong hop phap, khong hop le thi ap dung thue suat 2% tren gia chuyen nhuong. Ca nhan chuyen nhuong bat dong san tu ke khai, tu xac dinh muc thue suat ap dung va chiu trach nhiem ve tinh chinh xac cua ho so ke khai.

Doi voi cac ca nhan co thu nhap tu chuyen nhuong bat dong san ap dung thue suat 25% tinh tren thu nhap chiu thue phai dap ung cac dieu kien, gom gia chuyen nhuong ghi tren hop dong chuyen nhuong va ke khai tinh thue khong thap hon gia nha va dat do UBND tinh quy dinh tai thoi diem hop dong chuyen nhuong co hieu luc. Co quan thue tiep nhan ho so khai thue phai co trach nhiem kiem tra to khai va cac tai lieu kem theo ho so, neu du cac dieu kien ap dung thue suat 25% tinh tren thu nhap chiu thue thi chap nhan ket qua tinh thue cua nguoi chuyen nhuong. Truong hop khong chap nhan ket qua tinh thue thi phai tra loi ro de nguoi chuyen nhuong biet.

Theo thong tu so 84 do Bo Tai chinh ban hanh truoc do, thue suat chuyen nhuong bat dong san co hai muc 25% tren phan loi nhuan hoac 2% tren gia tri chuyen nhuong. Trong truong hop nguoi ban co day du cac chung tu chung minh duoc gia von va cac chi phi thi se ap dung muc thue suat 25%.

Tuy nhien, nhieu nha kinh doanh bat dong san cho rang, cach danh thue 25% tren loi nhuan khien nhieu nguoi bi thiet thoi. Thong thuong doi voi cac giao dich chung cu, dat nen du an, hoac trong hop dong gop von, nguoi mua se phai chiu mot khoan chenh lech khi mua ban trao tay. Khoan chi phi venh nay thuong do nguoi ban va nguoi mua thoa thuan khong luu tren giay to. Do do rat kho de xac dinh duoc khoan chenh lech giua gia chuyen nhuong va gia goc.

Truoc nhung thac mac nay, Bo Tai chinh da giao cho Tong cuc Thue xay dung van ban huong dan chi tiet dam bao cac yeu to sao cho co loi cho cac doi tuong nop thue. Cac quy dinh tai thong tu 02 chinh la cac noi dung cu the bo sung them cho thong tu so 84 ban hanh truoc do.

Hong Anh



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