{"id":7570,"date":"2022-11-04T10:58:30","date_gmt":"2022-11-04T03:58:30","guid":{"rendered":"https:\/\/fts.com.vn\/?p=7570"},"modified":"2025-11-26T16:59:59","modified_gmt":"2025-11-26T09:59:59","slug":"16-truong-hop-duoc-mien-thue-thu-nhap-ca-nhan-theo-quy-dinh-moi-nhat","status":"publish","type":"article","link":"https:\/\/fts.com.vn\/en\/article\/16-truong-hop-duoc-mien-thue-thu-nhap-ca-nhan-theo-quy-dinh-moi-nhat\/","title":{"rendered":"16 TR\u01af\u1edcNG H\u1ee2P \u0110\u01af\u1ee2C MI\u1ec4N THU\u1ebe THU NH\u1eacP C\u00c1 NH\u00c2N THEO QUY \u0110\u1ecaNH M\u1edaI NH\u1ea4T"},"content":{"rendered":"

 <\/p>\n

Tr\u01b0\u1eddng h\u1ee3p n\u00e0o \u0111\u01b0\u1ee3c\u00a0mi\u1ec5n thu\u1ebf TNCN\u00a0l\u00e0 c\u00e2u h\u1ecfi m\u00e0 kh\u00f4ng ch\u1ec9 c\u00e1c k\u1ebf to\u00e1n vi\u00ean m\u00e0 m\u1ecdi \u0111\u1ed1i t\u01b0\u1ee3ng lao \u0111\u1ed9ng kh\u00e1c \u0111\u1ec1u quan t\u00e2m. \u00a0C\u0103n c\u1ee9 v\u00e0o \u0111i\u1ec1u 4 c\u1ee7a Lu\u1eadt Thu\u1ebf TNCN, c\u00f3 hi\u1ec7u ch\u1ec9nh t\u1eeb 2014 v\u00e0\u00a0\u00a0<\/a>Th\u00f4ng t\u01b0 111\/2013\/TT-BTC ng\u00e0y 15\/8\/2013 v\u00e0 Th\u00f4ng t\u01b0 92\/2015\/TT-BTC \u00a0ng\u00e0y 15\/6\/2015 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh c\u00f3 16 tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c mi\u1ec5n gi\u1ea3m thu\u1ebf TNCN m\u00e0 m\u1ecdi ng\u01b0\u1eddi c\u1ea7n n\u1eafm \u0111\u01b0\u1ee3c:<\/em><\/p>\n

\"\"<\/p>\n

1.Mi\u1ec5n thu\u1ebf TNCN <\/u>trong tr\u01b0\u1eddng h\u1ee3p thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n <\/strong><\/span><\/p>\n

Thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n (bao g\u1ed3m c\u1ea3 nh\u00e0 \u1edf h\u00ecnh th\u00e0nh trong t\u01b0\u01a1ng lai, c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng h\u00ecnh th\u00e0nh trong t\u01b0\u01a1ng lai theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt v\u1ec1 kinh doanh b\u1ea5t \u0111\u1ed9ng s\u1ea3n) 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; b\u1ed1 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.<\/p>\n

Tr\u01b0\u1eddng h\u1ee3p b\u1ea5t \u0111\u1ed9ng s\u1ea3n (bao g\u1ed3m c\u1ea3 nh\u00e0 \u1edf h\u00ecnh th\u00e0nh trong t\u01b0\u01a1ng lai, c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng h\u00ecnh th\u00e0nh trong t\u01b0\u01a1ng lai theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt v\u1ec1 kinh doanh b\u1ea5t \u0111\u1ed9ng s\u1ea3n) do v\u1ee3 ho\u1eb7c ch\u1ed3ng t\u1ea1o l\u1eadp trong th\u1eddi k\u1ef3 h\u00f4n nh\u00e2n \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 t\u00e0i s\u1ea3n chung c\u1ee7a v\u1ee3 ch\u1ed3ng, khi ly h\u00f4n \u0111\u01b0\u1ee3c ph\u00e2n chia theo th\u1ecfa thu\u1eadn ho\u1eb7c do t\u00f2a \u00e1n ph\u00e1n quy\u1ebft th\u00ec vi\u1ec7c ph\u00e2n chia t\u00e0i s\u1ea3n n\u00e0y thu\u1ed9c di\u1ec7n \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf.<\/p>\n

2.Thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng nh\u00e0 \u1edf, quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t \u1edf v\u00e0 t\u00e0i s\u1ea3n g\u1eafn li\u1ec1n v\u1edbi \u0111\u1ea5t \u1edf c\u1ee7a c\u00e1 nh\u00e2n trong tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n ch\u1ec9 c\u00f3 m\u1ed9t nh\u00e0 \u1edf, \u0111\u1ea5t \u1edf duy nh\u1ea5t.<\/strong><\/span><\/p>\n

V\u00ed d\u1ee5:<\/u><\/em><\/strong>\u00a0<\/u><\/em>\u00d4ng Nguy\u1ec5n V\u0103n A ch\u1ec9 c\u00f3 duy nh\u1ea5t 1 nh\u00e0 \u1edf, \u00f4ng \u0111\u00e3 l\u00e0m x\u00e1c nh\u1eadn v\u1edbi ch\u00ednh quy\u1ec1n \u0111\u1ecba ph\u01b0\u01a1ng v\u1ec1 vi\u1ec7c ch\u1ec9 c\u00f3 duy nh\u1ea5t c\u0103n nh\u00e0 tr\u00ean. Nay \u00f4ng Nguy\u1ec5n V\u0103n A mu\u1ed1n di chuy\u1ec3n ch\u1ed7 \u1edf n\u00ean b\u00e1n l\u1ea1i, \u00f4ng A s\u1ebd \u0111\u01b0\u1ee3c\u00a0mi\u1ec5n thu\u1ebf TNCN<\/strong>\u00a0cho tr\u01b0\u1eddng h\u1ee3p b\u00e1n nh\u00e0 c\u1ee7a m\u00ecnh.<\/p>\n

3.Thu nh\u1eadp t\u1eeb gi\u00e1 tr\u1ecb quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t c\u1ee7a c\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c Nh\u00e0 n\u01b0\u1edbc giao \u0111\u1ea5t.<\/strong><\/span><\/p>\n

V\u00ed d\u1ee5:<\/u><\/em><\/strong>\u00a0\u00d4ng A c\u00f4ng t\u00e1c trong ng\u00e0nh c\u00f4ng an l\u00e2u n\u0103m, \u00f4ng \u0111\u01b0\u1ee3c Nh\u00e0 n\u01b0\u1edbc ph\u00e2n cho 1 c\u0103n h\u1ed9 t\u1ea1i HN \u0111\u1ec3 sinh s\u1ed1ng, \u00f4ng A \u0111\u01b0\u1ee3c trao quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t c\u1ee7a c\u0103n h\u1ed9. Trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y, \u00f4ng A s\u1ebd \u0111\u01b0\u1ee3c\u00a0mi\u1ec5n thu\u1ebf TNCN<\/strong> cho vi\u1ec7c \u0111\u01b0\u1ee3c nh\u1eadn gi\u00e1 tr\u1ecb quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u00f3.<\/p>\n

4.Thu nh\u1eadp t\u1eeb nh\u1eadn th\u1eeba k\u1ebf, qu\u00e0 t\u1eb7ng l\u00e0 b\u1ea5t \u0111\u1ed9ng s\u1ea3n 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.<\/strong><\/span><\/p>\n

V\u00ed d\u1ee5<\/u><\/em><\/strong>:<\/strong>\u00a0Ng\u01b0\u1eddi con \u0111\u01b0\u1ee3c nh\u1eadn th\u1eeba k\u1ebf c\u0103n nh\u00e0 c\u1ee7a \u00f4ng A th\u00ec ng\u01b0\u1eddi con \u0111\u01b0\u1ee3c\u00a0mi\u1ec5n thu\u1ebf TNCN<\/strong>.<\/p>\n

5.Thu nh\u1eadp c\u1ee7a h\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n tr\u1ef1c ti\u1ebfp s\u1ea3n xu\u1ea5t n\u00f4ng nghi\u1ec7p, l\u00e2m nghi\u1ec7p, l\u00e0m mu\u1ed1i, nu\u00f4i tr\u1ed3ng, \u0111\u00e1nh b\u1eaft thu\u1ef7 s\u1ea3n ch\u01b0a qua ch\u1ebf bi\u1ebfn th\u00e0nh c\u00e1c s\u1ea3n ph\u1ea9m kh\u00e1c ho\u1eb7c ch\u1ec9 qua s\u01a1 ch\u1ebf th\u00f4ng th\u01b0\u1eddng.<\/strong><\/span><\/p>\n

V\u00ed d\u1ee5<\/u><\/em><\/strong>:<\/strong>\u00a0B\u00e0 B tr\u1ed3ng khoai t\u00e2y xu\u1ea5t cho nh\u00e0 m\u00e1y. B\u00e0 B n\u00e0y s\u1ebd \u0111\u01b0\u1ee3c\u00a0mi\u1ec5n thu\u1ebf TNCN<\/strong> cho kho\u1ea3n thu nh\u1eadp b\u00e1n khoai t\u00e2y c\u1ee7a m\u00ecnh.<\/p>\n

6.Thu nh\u1eadp t\u1eeb chuy\u1ec3n \u0111\u1ed5i \u0111\u1ea5t n\u00f4ng nghi\u1ec7p c\u1ee7a h\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c Nh\u00e0 n\u01b0\u1edbc giao \u0111\u1ec3 s\u1ea3n xu\u1ea5t.<\/strong><\/span><\/p>\n

V\u00ed d\u1ee5:<\/u><\/em><\/strong>\u00a0<\/u><\/em>\u00d4ng Nguy\u1ec5n V\u0103n A c\u00f3 su\u1ea5t \u0111\u1ea5t n\u00f4ng nghi\u1ec7p, \u0111\u1ee3t v\u1eeba r\u1ed3i \u0111\u01b0\u1ee3c nh\u00e0 n\u01b0\u1edbc giao \u0111\u1ec3 s\u1ea3n xu\u1ea5t, \u00f4ng Nguy\u1ec5n V\u0103n A s\u1ebd \u0111\u01b0\u1ee3c\u00a0mi\u1ec5n thu\u1ebf TNCN<\/strong>\u00a0cho tr\u01b0\u1eddng h\u1ee3p n\u00e0y.<\/p>\n

7.Thu nh\u1eadp t\u1eeb l\u00e3i ti\u1ec1n g\u1eedi t\u1ea1i t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng, l\u00e3i t\u1eeb h\u1ee3p \u0111\u1ed3ng b\u1ea3o hi\u1ec3m nh\u00e2n th\u1ecd.<\/strong><\/span><\/p>\n

L\u00e3i ti\u1ec1n g\u1eedi t\u1ea1i t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng \u0111\u01b0\u1ee3c\u00a0mi\u1ec5n thu\u1ebf TNCN<\/strong>\u00a0theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m n\u00e0y l\u00e0 kho\u1ea3n thu nh\u1eadp c\u00e1 nh\u00e2n nh\u1eadn \u0111\u01b0\u1ee3c t\u1eeb l\u00e3i g\u1eedi \u0110\u1ed3ng Vi\u1ec7t Nam, v\u00e0ng, ngo\u1ea1i t\u1ec7 t\u1ea1i c\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng, chi nh\u00e1nh ng\u00e2n h\u00e0ng n\u01b0\u1edbc ngo\u00e0i \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp v\u00e0 ho\u1ea1t \u0111\u1ed9ng theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt c\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng d\u01b0\u1edbi c\u00e1c h\u00ecnh th\u1ee9c g\u1eedi kh\u00f4ng k\u1ef3 h\u1ea1n, c\u00f3 k\u1ef3 h\u1ea1n, g\u1eedi ti\u1ebft ki\u1ec7m, ch\u1ee9ng ch\u1ec9 ti\u1ec1n g\u1eedi, k\u1ef3 phi\u1ebfu, t\u00edn phi\u1ebfu v\u00e0 c\u00e1c h\u00ecnh th\u1ee9c nh\u1eadn ti\u1ec1n g\u1eedi kh\u00e1c theo nguy\u00ean t\u1eafc c\u00f3 ho\u00e0n tr\u1ea3 \u0111\u1ea7y \u0111\u1ee7 ti\u1ec1n g\u1ed1c, l\u00e3i cho ng\u01b0\u1eddi g\u1eedi theo th\u1ecfa thu\u1eadn.<\/p>\n

C\u0103n c\u1ee9 \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh thu nh\u1eadp\u00a0mi\u1ec5n thu\u1ebf<\/strong>\u00a0\u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb l\u00e3i ti\u1ec1n g\u1eedi l\u00e0 s\u1ed5 ti\u1ebft ki\u1ec7m (ho\u1eb7c th\u1ebb ti\u1ebft ki\u1ec7m), ch\u1ee9ng ch\u1ec9 ti\u1ec1n g\u1eedi, k\u1ef3 phi\u1ebfu, t\u00edn phi\u1ebfu v\u00e0 c\u00e1c gi\u1ea5y t\u1edd kh\u00e1c theo nguy\u00ean t\u1eafc c\u00f3 ho\u00e0n tr\u1ea3 \u0111\u1ea7y \u0111\u1ee7 ti\u1ec1n g\u1ed1c, l\u00e3i cho ng\u01b0\u1eddi g\u1eedi theo th\u1ecfa thu\u1eadn.<\/p>\n