{"id":3889,"date":"2025-09-19T07:26:09","date_gmt":"2025-09-19T07:26:09","guid":{"rendered":"https:\/\/prv.com.vn\/?p=3889"},"modified":"2025-09-19T07:26:09","modified_gmt":"2025-09-19T07:26:09","slug":"cong-van-3332-ct-cs-nam-2025-ke-khai-thue-doi-voi-hoat-dong-chuyen-quyen-su-dung-dat-thue","status":"publish","type":"post","link":"https:\/\/parkerrussell.com.vn\/vi\/tin-tuc-su-kien\/cong-van-3332-ct-cs-nam-2025-ke-khai-thue-doi-voi-hoat-dong-chuyen-quyen-su-dung-dat-thue\/","title":{"rendered":"C\u00f4ng v\u0103n 3332\/CT-CS n\u0103m 2025 k\u00ea khai Thu\u1ebf \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t thu\u00ea"},"content":{"rendered":"<h4 style=\"text-align: center; color: red;\"><strong>C\u00d4NG V\u0102N 3332\/CT-CS N\u0102M 2025 K\u00ca KHAI THU\u1ebe \u0110\u1ed0I V\u1edaI HO\u1ea0T \u0110\u1ed8NG CHUY\u1ec2N QUY\u1ec0N S\u1eec D\u1ee4NG \u0110\u1ea4T THU\u00ca<\/strong><\/h4>\n<p>Ng\u00e0y 21\/08\/2025, C\u1ee5c Thu\u1ebf ban h\u00e0nh c\u00f4ng v\u0103n 3332\/CT-CS n\u0103m 2025 h\u01b0\u1edbng d\u1eabn v\u01b0\u1edbng m\u1eafc v\u1ec1 k\u00ea khai thu\u1ebf \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t thu\u00ea. V\u1ea5n \u0111\u1ec1 n\u00e0y, C\u1ee5c thu\u1ebf c\u00f3 \u00fd ki\u1ebfn nh\u01b0 sau:<\/p>\n<p><strong>V\u1ec1 thu\u1ebf Thu nh\u1eadp Doanh nghi\u1ec7p (TNDN)<\/strong><\/p>\n<ul>\n<li>Doanh nghi\u1ec7p c\u00f3 ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t cho thu\u00ea (\u0111\u1ea5t thu ti\u1ec1n thu\u00ea \u0111\u1ea5t n\u1ed9p m\u1ed9t l\u1ea7n cho c\u1ea3 th\u1eddi gian thu\u00ea) th\u00ec thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng n\u00e0y \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n (C\u0103n c\u1ee9 v\u00e0o \u0110i\u1ec1u 13, \u0110i\u1ec1u 14 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 218\/2013\/N\u0110-CP v\u00e0 \u0110i\u1ec1u 16 Th\u00f4ng t\u01b0 s\u1ed1 78\/2014\/TT-BTC);<\/li>\n<li>Thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n ph\u1ea3i x\u00e1c \u0111\u1ecbnh ri\u00eang v\u00e0 kh\u00f4ng \u00e1p d\u1ee5ng \u01b0u \u0111\u00e3i thu\u1ebf TNDN (C\u0103n c\u1ee9 v\u00e0o Kho\u1ea3n 3 \u0110i\u1ec1u 17 Th\u00f4ng t\u01b0 s\u1ed1 78\/2014\/TT-BTC).<\/li>\n<li>Tr\u01b0\u1eddng h\u1ee3p gi\u00e1 chuy\u1ec3n quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t theo h\u1ee3p \u0111\u1ed3ng chuy\u1ec3n nh\u01b0\u1ee3ng, mua b\u00e1n b\u1ea5t \u0111\u1ed9ng s\u1ea3n th\u1ea5p h\u01a1n gi\u00e1 \u0111\u1ea5t t\u1ea1i b\u1ea3ng gi\u00e1 \u0111\u1ea5t do \u1ee6y ban nh\u00e2n d\u00e2n t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c Trung \u01b0\u01a1ng quy \u0111\u1ecbnh t\u1ea1i th\u1eddi \u0111i\u1ec3m k\u00fd h\u1ee3p \u0111\u1ed3ng chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n th\u00ec t\u00ednh theo gi\u00e1 \u0111\u1ea5t do \u1ee6y ban nh\u00e2n d\u00e2n t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c Trung \u01b0\u01a1ng quy \u0111\u1ecbnh t\u1ea1i th\u1eddi \u0111i\u1ec3m k\u00fd h\u1ee3p \u0111\u1ed3ng chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n (C\u0103n c\u1ee9 v\u00e0o Kho\u1ea3n 1 \u0110i\u1ec1u 17 Th\u00f4ng t\u01b0 s\u1ed1 78\/2014\/TT-BTC).<\/li>\n<\/ul>\n<p><strong>V\u1ec1 thu\u1ebf Gi\u00e1 tr\u1ecb Gia t\u0103ng (GTGT) (Kho\u1ea3n 1 \u0110i\u1ec1u 1 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 49\/2022\/N\u0110-CP ng\u00e0y 29\/7\/2022)<\/strong><\/p>\n<p>Gi\u00e1 t\u00ednh thu\u1ebf GTGT = Gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng \u2013 Gi\u00e1 \u0111\u1ea5t \u0111\u01b0\u1ee3c tr\u1eeb (kh\u00f4ng bao g\u1ed3m k\u1ebft c\u1ea5u h\u1ea1 t\u1ea7ng)<\/p>\n<p><em>Trong \u0111\u00f3, <em style=\"color: red;\">gi\u00e1 \u0111\u1ea5t \u0111\u01b0\u1ee3c tr\u1eeb:<\/em><\/em><\/p>\n<p><span data-contrast=\"auto\">\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0\u2714 <\/span>L\u00e0 gi\u00e1 t\u1ea1i th\u1eddi \u0111i\u1ec3m nh\u1eadn chuy\u1ec3n nh\u01b0\u1ee3ng, kh\u00f4ng bao g\u1ed3m gi\u00e1 tr\u1ecb h\u1ea1 t\u1ea7ng.<\/p>\n<p><span data-contrast=\"auto\">\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0\u2714 <\/span>N\u1ebfu kh\u00f4ng x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c, th\u00ec d\u00f9ng gi\u00e1 \u0111\u1ea5t do UBND t\u1ec9nh\/th\u00e0nh ph\u1ed1 quy \u0111\u1ecbnh t\u1ea1i th\u1eddi \u0111i\u1ec3m k\u00fd h\u1ee3p \u0111\u1ed3ng.<\/p>\n<p><span data-contrast=\"auto\">\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0\u2714 <\/span>Thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a h\u1ea1 t\u1ea7ng (n\u1ebfu c\u00f3) \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>C\u00d4NG V\u0102N 3332\/CT-CS N\u0102M 2025 K\u00ca KHAI THU\u1ebe \u0110\u1ed0I V\u1edaI HO\u1ea0T \u0110\u1ed8NG CHUY\u1ec2N QUY\u1ec0N S\u1eec D\u1ee4NG \u0110\u1ea4T THU\u00ca Ng\u00e0y 21\/08\/2025, C\u1ee5c Thu\u1ebf ban h\u00e0nh c\u00f4ng v\u0103n 3332\/CT-CS n\u0103m 2025 h\u01b0\u1edbng d\u1eabn v\u01b0\u1edbng m\u1eafc v\u1ec1 k\u00ea khai thu\u1ebf \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t thu\u00ea. V\u1ea5n \u0111\u1ec1 n\u00e0y, C\u1ee5c thu\u1ebf c\u00f3 \u00fd ki\u1ebfn&#8230;<\/p>\n","protected":false},"author":4,"featured_media":2665,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[53,48],"tags":[],"class_list":["post-3889","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tin-tuc","category-tin-tuc-su-kien"],"acf":[],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/parkerrussell.com.vn\/vi\/wp-json\/wp\/v2\/posts\/3889","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/parkerrussell.com.vn\/vi\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/parkerrussell.com.vn\/vi\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/parkerrussell.com.vn\/vi\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/parkerrussell.com.vn\/vi\/wp-json\/wp\/v2\/comments?post=3889"}],"version-history":[{"count":1,"href":"https:\/\/parkerrussell.com.vn\/vi\/wp-json\/wp\/v2\/posts\/3889\/revisions"}],"predecessor-version":[{"id":3890,"href":"https:\/\/parkerrussell.com.vn\/vi\/wp-json\/wp\/v2\/posts\/3889\/revisions\/3890"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/parkerrussell.com.vn\/vi\/wp-json\/wp\/v2\/media\/2665"}],"wp:attachment":[{"href":"https:\/\/parkerrussell.com.vn\/vi\/wp-json\/wp\/v2\/media?parent=3889"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/parkerrussell.com.vn\/vi\/wp-json\/wp\/v2\/categories?post=3889"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/parkerrussell.com.vn\/vi\/wp-json\/wp\/v2\/tags?post=3889"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}