{"id":15761,"date":"2022-08-31T07:45:38","date_gmt":"2022-08-31T07:45:38","guid":{"rendered":"https:\/\/bizlawyer.vn\/06-cases-where-the-land-price-is-deducted-for-vat-calculation"},"modified":"2022-08-31T07:50:16","modified_gmt":"2022-08-31T07:50:16","slug":"06-truong-hop-gia-dat-duoc-tru-de-tinh-thue-gtgt","status":"publish","type":"post","link":"https:\/\/bizlawyer.vn\/vi\/06-truong-hop-gia-dat-duoc-tru-de-tinh-thue-gtgt","title":{"rendered":"06 tr\u01b0\u1eddng h\u1ee3p gi\u00e1 \u0111\u1ea5t \u0111\u01b0\u1ee3c tr\u1eeb \u0111\u1ec3 t\u00ednh thu\u1ebf GTGT"},"content":{"rendered":"

Ng\u00e0y 29\/07\/2022, Ch\u00ednh ph\u1ee7 \u0111\u00e3 ban h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh 49\/2022\/N\u0110-CP s\u1eeda \u0111\u1ed5i Ngh\u1ecb \u0111\u1ecbnh 209\/2013\/N\u0110-CP h\u01b0\u1edbng d\u1eabn Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (\u201cNgh\u1ecb \u0111\u1ecbnh 49\u201d). Th\u00f4ng qua b\u00e0i vi\u1ebft n\u00e0y, h\u00e3y c\u00f9ng Bizlawyer t\u00ecm hi\u1ec3u v\u1ec1 h\u01b0\u1edbng d\u1eabn m\u1edbi c\u00f3 li\u00ean quan \u0111\u1ebfn 06 tr\u01b0\u1eddng h\u1ee3p gi\u00e1 \u0111\u1ea5t \u0111\u01b0\u1ee3c tr\u1eeb \u0111\u1ec3 t\u00ednh thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (\u201cGTGT\u201d) theo Ngh\u1ecb \u0111\u1ecbnh 49.
\n\u0110\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n, Gi\u00e1 t\u00ednh thu\u1ebf GTGT = Gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n (-) Gi\u00e1 \u0111\u1ea5t \u0111\u01b0\u1ee3c tr\u1eeb \u0111\u1ec3 t\u00ednh thu\u1ebf GTGT. Trong \u0111\u00f3 Gi\u00e1 \u0111\u1ea5t \u0111\u01b0\u1ee3c tr\u1eeb \u0111\u1ec3 t\u00ednh GTGT \u0111\u01b0\u1ee3c Ngh\u1ecb \u0111\u1ecbnh 49 h\u01b0\u1edbng d\u1eabn x\u00e1c \u0111\u1ecbnh trong 06 tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/p>\n

\"\"<\/p>\n

Ngo\u00e0i ra, tr\u01b0\u1eddng h\u1ee3p x\u00e2y d\u1ef1ng, kinh doanh c\u01a1 s\u1edf h\u1ea1 t\u1ea7ng, x\u00e2y d\u1ef1ng nh\u00e0 \u0111\u1ec3 b\u00e1n, chuy\u1ec3n nh\u01b0\u1ee3ng ho\u1eb7c cho thu\u00ea, gi\u00e1 t\u00ednh thu\u1ebf GTGT l\u00e0 s\u1ed1 ti\u1ec1n thu \u0111\u01b0\u1ee3c theo ti\u1ebfn \u0111\u1ed9 th\u1ef1c hi\u1ec7n d\u1ef1 \u00e1n\/ti\u1ebfn \u0111\u1ed9 thu ti\u1ec1n ghi trong h\u1ee3p \u0111\u1ed3ng (-) Gi\u00e1 \u0111\u1ea5t \u0111\u01b0\u1ee3c tr\u1eeb t\u01b0\u01a1ng \u1ee9ng v\u1edbi t\u1ef7 l\u1ec7 % s\u1ed1 ti\u1ec1n thu \u0111\u01b0\u1ee3c tr\u00ean t\u1ed5ng gi\u00e1 tr\u1ecb h\u1ee3p \u0111\u1ed3ng.
\nTr\u00ean \u0111\u00e2y l\u00e0 m\u1ed9t s\u1ed1 nghi\u00ean c\u1ee9u v\u1ec1 06 tr\u01b0\u1eddng h\u1ee3p gi\u00e1 \u0111\u1ea5t \u0111\u01b0\u1ee3c tr\u1eeb \u0111\u1ec3 t\u00ednh thu\u1ebf GTGT theo Ngh\u1ecb \u0111\u1ecbnh 49.
\nNgh\u1ecb \u0111\u1ecbnh 49 s\u1ebd c\u00f3 hi\u1ec7u l\u1ef1c k\u1ec3 t\u1eeb ng\u00e0y 12\/09\/2022.<\/em>
\n* B\u1ea3n tin n\u00e0y ch\u1ec9 nh\u1eb1m m\u1ee5c \u0111\u00edch th\u00f4ng tin v\u1ec1 nh\u1eefng quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt m\u1edbi ban h\u00e0nh, kh\u00f4ng d\u00f9ng \u0111\u1ec3 t\u01b0 v\u1ea5n hay \u00e1p d\u1ee5ng cho nh\u1eefng tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3.
\nHy v\u1ecdng th\u00f4ng tin tr\u00ean h\u1eefu \u00edch v\u1edbi Qu\u00fd b\u1ea1n \u0111\u1ecdc.<\/strong>
\nBizlawyer h\u1eadn h\u1ea1nh \u0111\u01b0\u1ee3c \u0111\u1ed3ng h\u00e0nh c\u00f9ng Qu\u00fd b\u1ea1n \u0111\u1ecdc!<\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"

Ng\u00e0y 29\/07\/2022, Ch\u00ednh ph\u1ee7 \u0111\u00e3 ban h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh 49\/2022\/N\u0110-CP s\u1eeda \u0111\u1ed5i Ngh\u1ecb \u0111\u1ecbnh 209\/2013\/N\u0110-CP h\u01b0\u1edbng d\u1eabn Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (\u201cNgh\u1ecb \u0111\u1ecbnh 49\u201d). Th\u00f4ng qua b\u00e0i vi\u1ebft n\u00e0y, h\u00e3y c\u00f9ng Bizlawyer t\u00ecm hi\u1ec3u v\u1ec1 h\u01b0\u1edbng d\u1eabn m\u1edbi c\u00f3 li\u00ean quan \u0111\u1ebfn 06 tr\u01b0\u1eddng h\u1ee3p gi\u00e1 \u0111\u1ea5t \u0111\u01b0\u1ee3c tr\u1eeb \u0111\u1ec3 t\u00ednh thu\u1ebf gi\u00e1 […]<\/p>\n","protected":false},"author":12,"featured_media":15757,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-15761","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-bai-viet"],"_links":{"self":[{"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/posts\/15761","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/users\/12"}],"replies":[{"embeddable":true,"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/comments?post=15761"}],"version-history":[{"count":0,"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/posts\/15761\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/media\/15757"}],"wp:attachment":[{"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/media?parent=15761"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/categories?post=15761"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/tags?post=15761"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}