Partner – Nguy\u1ec5n Danh C\u00f4ng\u00a0<\/b><\/p>\n
T\u1eeb ng\u00e0y 27\/3, c\u00e1c giao d\u1ecbch li\u00ean quan \u0111\u1ebfn t\u00e0i s\u1ea3n m\u00e3 h\u00f3a t\u1ea1i Vi\u1ec7t Nam b\u1eaft \u0111\u1ea7u ch\u1ecbu s\u1ef1 \u0111i\u1ec1u ch\u1ec9nh v\u1ec1 thu\u1ebf, v\u1edbi nhi\u1ec1u \u0111i\u1ec3m m\u1edbi \u0111\u00e1ng ch\u00fa \u00fd v\u1ec1 c\u01a1 ch\u1ebf t\u00ednh v\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng.<\/p>\n
B\u1ed9 T\u00e0i ch\u00ednh \u0111\u00e3 ban h\u00e0nh Th\u00f4ng t\u01b0 s\u1ed1 32\/2026\/TT-BTC ng\u00e0y 27\/3\/2026, l\u1ea7n \u0111\u1ea7u ti\u00ean h\u01b0\u1edbng d\u1eabn chi ti\u1ebft ch\u00ednh s\u00e1ch thu\u1ebf \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng giao d\u1ecbch, chuy\u1ec3n nh\u01b0\u1ee3ng v\u00e0 kinh doanh t\u00e0i s\u1ea3n m\u00e3 h\u00f3a.<\/p>\n
Theo \u0111\u00f3, ba s\u1eafc thu\u1ebf \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng g\u1ed3m: thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (GTGT), thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p (TNDN) v\u00e0 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n (TNCN). Quy \u0111\u1ecbnh n\u00e0y \u0111\u01b0\u1ee3c \u0111\u01b0a ra trong b\u1ed1i c\u1ea3nh th\u1ecb tr\u01b0\u1eddng t\u00e0i s\u1ea3n m\u00e3 h\u00f3a \u0111ang \u0111\u01b0\u1ee3c tri\u1ec3n khai th\u00ed \u0111i\u1ec3m theo Ngh\u1ecb quy\u1ebft 05\/2025\/NQ-CP.<\/p>\n
Kh\u00f4ng \u00e1p thu\u1ebf GTGT v\u1edbi chuy\u1ec3n nh\u01b0\u1ee3ng t\u00e0i s\u1ea3n m\u00e3 h\u00f3a<\/strong><\/p>\n Th\u00f4ng t\u01b0 n\u00eau r\u00f5, ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n nh\u01b0\u1ee3ng v\u00e0 kinh doanh t\u00e0i s\u1ea3n m\u00e3 h\u00f3a thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT. Tuy nhi\u00ean, c\u00e1c ho\u1ea1t \u0111\u1ed9ng li\u00ean quan nh\u01b0ng kh\u00f4ng ph\u1ea3i l\u00e0 chuy\u1ec3n nh\u01b0\u1ee3ng tr\u1ef1c ti\u1ebfp v\u1eabn ph\u1ea3i th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 thu\u1ebf theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh.<\/p>\n \u0110\u1ed1i v\u1edbi thu\u1ebf TNDN, c\u00e1c t\u1ed5 ch\u1ee9c \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp v\u00e0 ho\u1ea1t \u0111\u1ed9ng theo ph\u00e1p lu\u1eadt Vi\u1ec7t Nam n\u1ebfu c\u00f3 thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng t\u00e0i s\u1ea3n m\u00e3 h\u00f3a s\u1ebd ch\u1ecbu thu\u1ebf su\u1ea5t 20%. Thu nh\u1eadp t\u00ednh thu\u1ebf \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng gi\u00e1 b\u00e1n tr\u1eeb gi\u00e1 mua v\u00e0 c\u00e1c chi ph\u00ed h\u1ee3p l\u1ec7 c\u00f3 \u0111\u1ea7y \u0111\u1ee7 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb.<\/p>\n M\u1ee9c thu\u1ebf su\u1ea5t n\u00e0y c\u0169ng \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p cung c\u1ea5p d\u1ecbch v\u1ee5 t\u00e0i s\u1ea3n m\u00e3 h\u00f3a c\u00f3 ph\u00e1t sinh thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng d\u1ecbch v\u1ee5.<\/p>\n C\u00e1 nh\u00e2n v\u00e0 t\u1ed5 ch\u1ee9c n\u01b0\u1edbc ngo\u00e0i \u00e1p d\u1ee5ng thu\u1ebf 0,1% tr\u00ean t\u1eebng giao d\u1ecbch<\/strong><\/p>\n Th\u00f4ng t\u01b0 \u0111\u01b0a ra c\u01a1 ch\u1ebf thu thu\u1ebf \u0111\u01a1n gi\u1ea3n \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n v\u00e0 t\u1ed5 ch\u1ee9c n\u01b0\u1edbc ngo\u00e0i. C\u1ee5 th\u1ec3, c\u00e1 nh\u00e2n (kh\u00f4ng ph\u00e2n bi\u1ec7t c\u01b0 tr\u00fa hay kh\u00f4ng c\u01b0 tr\u00fa) khi chuy\u1ec3n nh\u01b0\u1ee3ng t\u00e0i s\u1ea3n m\u00e3 h\u00f3a s\u1ebd n\u1ed9p thu\u1ebf TNCN v\u1edbi m\u1ee9c 0,1% tr\u00ean gi\u00e1 tr\u1ecb t\u1eebng l\u1ea7n giao d\u1ecbch.<\/p>\n T\u01b0\u01a1ng t\u1ef1, t\u1ed5 ch\u1ee9c n\u01b0\u1edbc ngo\u00e0i c\u00f3 ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n nh\u01b0\u1ee3ng t\u00e0i s\u1ea3n m\u00e3 h\u00f3a th\u00f4ng qua c\u00e1c \u0111\u01a1n v\u1ecb cung c\u1ea5p d\u1ecbch v\u1ee5 t\u1ea1i Vi\u1ec7t Nam c\u0169ng ch\u1ecbu thu\u1ebf TNDN \u1edf m\u1ee9c 0,1% tr\u00ean doanh thu t\u1eebng giao d\u1ecbch.<\/p>\n C\u00e1ch ti\u1ebfp c\u1eadn n\u00e0y t\u01b0\u01a1ng \u0111\u1ed3ng v\u1edbi c\u01a1 ch\u1ebf thu thu\u1ebf trong l\u0129nh v\u1ef1c chuy\u1ec3n nh\u01b0\u1ee3ng ch\u1ee9ng kho\u00e1n, nh\u1eb1m \u0111\u01a1n gi\u1ea3n h\u00f3a quy tr\u00ecnh k\u00ea khai v\u00e0 n\u1ed9p thu\u1ebf.<\/p>\n B\u00ean c\u1ea1nh \u0111\u00f3, th\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh doanh thu, thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng t\u00e0i s\u1ea3n m\u00e3 h\u00f3a c\u0169ng \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u01b0\u01a1ng t\u1ef1 nh\u01b0 \u0111\u1ed1i v\u1edbi ch\u1ee9ng kho\u00e1n, gi\u00fap \u0111\u1ed3ng b\u1ed9 c\u00e1ch x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 thu\u1ebf v\u00e0 t\u1ea1o thu\u1eadn l\u1ee3i cho c\u1ea3 c\u01a1 quan qu\u1ea3n l\u00fd l\u1eabn ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/p>\n \u00c1p d\u1ee5ng trong giai \u0111o\u1ea1n th\u00ed \u0111i\u1ec3m<\/strong><\/p>\n Th\u00f4ng t\u01b0 c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 27\/3\/2026 v\u00e0 \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng trong su\u1ed1t th\u1eddi gian th\u00ed \u0111i\u1ec3m th\u1ecb tr\u01b0\u1eddng t\u00e0i s\u1ea3n m\u00e3 h\u00f3a theo Ngh\u1ecb quy\u1ebft 05\/2025\/NQ-CP, ho\u1eb7c cho \u0111\u1ebfn khi c\u00f3 ch\u00ednh s\u00e1ch thu\u1ebf ch\u00ednh th\u1ee9c thay th\u1ebf.<\/p>\n Vi\u1ec7c ban h\u00e0nh Th\u00f4ng t\u01b0 32\/2026\/TT-BTC \u0111\u01b0\u1ee3c xem l\u00e0 b\u01b0\u1edbc ti\u1ebfn quan tr\u1ecdng trong vi\u1ec7c ho\u00e0n thi\u1ec7n khung ph\u00e1p l\u00fd cho t\u00e0i s\u1ea3n m\u00e3 h\u00f3a t\u1ea1i Vi\u1ec7t Nam. Ch\u00ednh s\u00e1ch thu\u1ebf m\u1edbi h\u01b0\u1edbng t\u1edbi m\u1ee5c ti\u00eau v\u1eeba t\u0103ng c\u01b0\u1eddng qu\u1ea3n l\u00fd, v\u1eeba t\u1ea1o \u0111i\u1ec1u ki\u1ec7n \u0111\u1ec3 th\u1ecb tr\u01b0\u1eddng ph\u00e1t tri\u1ec3n minh b\u1ea1ch v\u00e0 b\u1ec1n v\u1eefng.<\/p>\n Tr\u00ean \u0111\u00e2y l\u00e0 m\u1ed9t s\u1ed1 chia s\u1ebb v\u00e0 \u0111\u00e1nh gi\u00e1 c\u1ee7a ch\u00fang t\u00f4i v\u1ec1 n\u1ed9i dung GIAO D\u1ecaCH T\u00c0I S\u1ea2N M\u00c3 H\u00d3A CH\u00cdNH TH\u1ee8C CH\u1ecaU THU.<\/strong> \u00a0H\u00e3y\u00a0truy c\u1eadp\u00a0Website DIMAC<\/a>\u00a0v\u00e0\u00a0C\u00e1c chuy\u00ean\u00a0m\u1ee5c tin\u00a0t\u1ee9c kh\u00e1c<\/a>\u00a0c\u1ee7a ch\u00fang t\u00f4i \u0111\u1ec3 \u0111\u01b0\u1ee3c c\u1eadp nh\u1eadt s\u1edbm nh\u1ea5t c\u00e1c th\u00f4ng tin t\u01b0 v\u1ea5n v\u00e0 chia s\u1ebb kinh nghi\u1ec7m ph\u00e1p l\u00fd v\u1ec1 th\u1ecb tr\u01b0\u1eddng.<\/p>\n","protected":false},"excerpt":{"rendered":" V\u00e0o ng\u00e0y 21\/11\/2025, t\u1ea1i Th\u00e0nh ph\u1ed1 H\u1ed3 Ch\u00ed Minh \u0111\u00e3 di\u1ec5n ra Di\u1ec5n \u0111\u00e0n H\u1ed7 tr\u1ee3 Ph\u00e1p l\u00fd \u0110\u1ea7u t\u01b0 2025 v\u1edbi ch\u1ee7 \u0111\u1ec1 \u201c\u0110\u1ea7u t\u01b0 ph\u00e1t tri\u1ec3n h\u1ea1 t\u1ea7ng khu c\u00f4ng nghi\u1ec7p: C\u1eadp nh\u1eadt quy \u0111\u1ecbnh v\u00e0 khuy\u1ebfn ngh\u1ecb th\u1ef1c thi\u201d do Trung t\u00e2m X\u00fac ti\u1ebfn Th\u01b0\u01a1ng m\u1ea1i v\u00e0 \u0110\u1ea7u t\u01b0 TP. H\u1ed3 Ch\u00ed Minh (ITPC) ph\u1ed1i h\u1ee3p v\u1edbi Trung t\u00e2m Tr\u1ecdng t\u00e0i Qu\u1ed1c t\u1ebf Vi\u1ec7t Nam (VIAC) t\u1ed5 ch\u1ee9c d\u01b0\u1edbi s\u1ef1 ch\u1ec9 \u0111\u1ea1o c\u1ee7a \u1ee6y ban nh\u00e2n d\u00e2n TP. H\u1ed3 Ch\u00ed Minh.<\/p>\n","protected":false},"author":6,"featured_media":7745,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[101,102,71,72],"tags":[],"class_list":["post-7744","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-home-staying-shared-vi","category-home-featured-vi","category-cap-nhat-phap-ly","category-tin-tuc-va-thu-vien"],"acf":[],"_links":{"self":[{"href":"https:\/\/test.dimac-law.com\/vi\/wp-json\/wp\/v2\/posts\/7744","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/test.dimac-law.com\/vi\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/test.dimac-law.com\/vi\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/test.dimac-law.com\/vi\/wp-json\/wp\/v2\/users\/6"}],"replies":[{"embeddable":true,"href":"https:\/\/test.dimac-law.com\/vi\/wp-json\/wp\/v2\/comments?post=7744"}],"version-history":[{"count":3,"href":"https:\/\/test.dimac-law.com\/vi\/wp-json\/wp\/v2\/posts\/7744\/revisions"}],"predecessor-version":[{"id":7749,"href":"https:\/\/test.dimac-law.com\/vi\/wp-json\/wp\/v2\/posts\/7744\/revisions\/7749"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/test.dimac-law.com\/vi\/wp-json\/wp\/v2\/media\/7745"}],"wp:attachment":[{"href":"https:\/\/test.dimac-law.com\/vi\/wp-json\/wp\/v2\/media?parent=7744"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/test.dimac-law.com\/vi\/wp-json\/wp\/v2\/categories?post=7744"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/test.dimac-law.com\/vi\/wp-json\/wp\/v2\/tags?post=7744"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}