{"id":3210,"date":"2015-07-09T15:19:40","date_gmt":"2015-07-09T08:19:40","guid":{"rendered":"http:\/\/kientrucvui.com\/?p=3210"},"modified":"2015-07-09T15:19:40","modified_gmt":"2015-07-09T08:19:40","slug":"nhung-quy-dinh-ve-nop-thue-khi-xay-dung-nha-o-tu-nhan","status":"publish","type":"post","link":"https:\/\/kientrucvui.com\/home\/nhung-quy-dinh-ve-nop-thue-khi-xay-dung-nha-o-tu-nhan-3210.html","title":{"rendered":"Nh\u1eefng quy \u0111\u1ecbnh v\u1ec1 n\u1ed9p thu\u1ebf khi x\u00e2y d\u1ef1ng nh\u00e0 \u1edf t\u01b0 nh\u00e2n"},"content":{"rendered":"<p><strong>H\u1eceI:<\/strong><\/p>\n<p><em><strong>T\u00f4i l\u00e0 m\u1ed9t c\u00f4ng d\u00e2n ch\u01b0a c\u00f3 nh\u00e0 nay t\u00f4i t\u1ef1 \u0111\u1ee9ng ra x\u00e2y d\u1ef1ng ( t\u1ef1 mua v\u1eadt t\u01b0, t\u1ef1 thu\u00ea nh\u00e2n c\u00f4ng) nh\u00e0 \u0111\u1ec3 \u1edf,tr\u00ean \u0111\u1ea5t th\u1ed5 c\u01b0 \u0111\u01b0\u1ee3c ph\u00e9p x\u00e2y d\u1ef1ng v\u00e0 \u0111\u01b0\u1ee3c UBND huy\u1ec7n c\u1ea5p ph\u00e9p x\u00e2y d\u1ef1ng.<\/strong><\/em><\/p>\n<p><em><strong>Khi t\u00f4i ti\u1ebfn h\u00e0nh x\u00e2y nh\u00e0 c\u01a1 quan Thu\u1ebf y\u00eau c\u1ea7u t\u00f4i \u0111\u00f3ng thu\u1ebf x\u00e2y d\u1ef1ng. Nh\u01b0 V\u1eady thu\u1ebf \u0111\u00f3 l\u00e0 thu\u1ebf g\u00ec? M\u1ee9c thu\u1ebf \u0111\u01b0\u1ee3c t\u00ednh d\u1ef1a tr\u00ean c\u01a1 s\u1edf n\u00e0o?<\/strong><\/em><\/p>\n<p><strong>TR\u1ea2 L\u1edcI:<\/strong><\/p>\n<p>Theo Lu\u1eadt thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng v\u00e0 Lu\u1eadt thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p th\u00ec m\u1ecdi t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n c\u00f3 ph\u00e1t sinh doanh thu ch\u1ecbu thu\u1ebf \u0111\u1ec1u ph\u1ea3i k\u00ea khai n\u1ed9p thu\u1ebf theo lu\u1eadt \u0111\u1ecbnh.<\/p>\n<p>\u0110\u1ed1i v\u1edbi l\u0129nh v\u1ef1c thu\u1ebf x\u00e2y d\u1ef1ng nh\u00e0 t\u01b0 nh\u00e2n th\u00ec ch\u1ee7 th\u1ea7u khi nh\u1eadn thi c\u00f4ng c\u00f4ng tr\u00ecnh ph\u1ea3i \u0111\u0103ng k\u00fd h\u1ee3p \u0111\u1ed3ng x\u00e2y d\u1ef1ng, k\u00ea khai n\u1ed9p thu\u1ebf m\u00f4n b\u00e0i, thu\u1ebf GTGT, thu\u1ebf TNDN t\u1ea1i c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf n\u01a1i c\u00f3 c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng. Trong tr\u01b0\u1eddng h\u1ee3p h\u1ee3p \u0111\u1ed3ng x\u00e2y d\u1ef1ng gi\u1eefa ch\u1ee7 th\u1ea7u v\u00e0 ch\u1ee7 nh\u00e0 th\u1ed1ng nh\u1ea5t vi\u1ec7c n\u1ed9p thu\u1ebf do ch\u1ee7 nh\u00e0 th\u1ef1c hi\u1ec7n th\u00ec ch\u1ee7 nh\u00e0 c\u00f3 tr\u00e1ch nhi\u1ec7m k\u00ea khai n\u1ed9p thu\u1ebf v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc.<\/p>\n<p>B\u1ea1n n\u00ean thu\u00ea m\u1ed9t c\u00f4ng ty th\u1ea7u thi c\u00f4ng ph\u1ea7n nh\u00e2n c\u00f4ng c\u1ee7a c\u0103n nh\u00e0. C\u00f4ng ty n\u00e0y s\u1ebd \u00a0\u0111\u00f3ng thu\u1ebf VAT v\u00e0 TNDN d\u1ef1a tr\u00ean h\u1ee3p \u0111\u1ed3ng nh\u00e2n c\u00f4ng.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-1349\" src=\"http:\/\/xinphepxaydung.org\/wp-content\/uploads\/Xin-phep-xay-dung-nha-o-tu-nhan-2.jpg\" alt=\"T\u01b0 v\u1ea5n xin gi\u1ea5y ph\u00e9p x\u00e2y d\u1ef1ng v\u00e0 n\u1ed9p thu\u1ebf x\u00e2y d\u1ef1ng nh\u00e0\" width=\"640\" height=\"480\" \/><\/p>\n<p>C\u0103n c\u1ee9 v\u00e0o C\u00f4ng v\u0103n s\u1ed1\u00a0<strong>3700 TCT\/DNK<\/strong>\u00a0ng\u00e0y 11-11-2004 c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf v\u1ec1 vi\u1ec7c thu thu\u1ebf \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng x\u00e2y d\u1ef1ng nh\u00e0 \u1edf t\u01b0 nh\u00e2n; trong \u0111\u00f3 n\u00eau r\u00f5 \u201ctr\u01b0\u1eddng h\u1ee3p nh\u1eadn kho\u00e1n g\u1ecdn (bao g\u1ed3m c\u00e0 nh\u00e2n c\u00f4ng v\u00e0 cung c\u1ea5p v\u1eadt li\u1ec7u x\u00e2y d\u1ef1ng) ph\u1ea3i k\u00ea khai n\u1ed9p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng-thu nh\u1eadp doanh nghi\u1ec7p tr\u00ean to\u00e0n b\u1ed9 gi\u00e1 tr\u1ecb c\u00f4ng tr\u00ecnh;<\/p>\n<p>Tr\u01b0\u1eddng h\u1ee3p ch\u1ee7 h\u1ed9 gia \u0111\u00ecnh t\u1ef1 mua v\u1eadt t\u01b0 x\u00e2y d\u1ef1ng v\u00e0 t\u1ef1 thu\u00ea c\u00f4ng nh\u00e2n x\u00e2y d\u1ef1ng l\u1ebb (kh\u00f4ng h\u1ee3p \u0111\u1ed3ng) ho\u1eb7c c\u00f3 thu\u00ea th\u1ea7u x\u00e2y d\u1ef1ng nh\u01b0ng kh\u00f4ng cung c\u1ea5p \u0111\u01b0\u1ee3c h\u1ee3p \u0111\u1ed3ng v\u00e0 c\u00e1c c\u0103n c\u1ee9 ch\u1ee9ng minh \u0111\u00e3 thu\u00ea th\u1ea7u x\u00e2y d\u1ef1ng th\u00ec ch\u1ee7 h\u1ed9 gia \u0111\u00ecnh l\u00e0 ng\u01b0\u1eddi ph\u1ea3i n\u1ed9p thu\u1ebf thay. Tuy nhi\u00ean, v\u1eadt t\u01b0 b\u1ea1n c\u00f3 th\u1ec3 mua, c\u01a1 quan thu\u1ebf kh\u00f4ng thu thu\u1ebf v\u1eadt t\u01b0 c\u1ee7a nh\u00e0 t\u01b0 nh\u00e2n.<\/p>\n<p><strong>C\u00d4NG V\u0102N<\/strong><\/p>\n<p><strong>C\u1ee6A T\u1ed4NG C\u1ee4C THU\u1ebe S\u1ed0 3700\/TCT\/DNK NG\u00c0Y 11 TH\u00c1NG 11 N\u0102M 2004<\/strong><\/p>\n<p><strong>V\u1ec1 thu thu\u1ebf \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng x\u00e2y d\u1ef1ng t\u01b0 nh\u00e2n<\/strong><\/p>\n<p align=\"center\"><strong><em>K\u00ednh g\u1eedi:<\/em><\/strong><strong>\u00a0C\u1ee5c thu\u1ebf c\u00e1c t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c Trung \u01b0\u01a1ng<\/strong><\/p>\n<p>V\u1eeba qua theo ph\u1ea3n \u00e1nh c\u1ee7a c\u00e1c ph\u01b0\u01a1ng ti\u1ec7n th\u00f4ng tin \u0111\u1ea1i ch\u00fang v\u00e0 \u00fd ki\u1ebfn c\u1ee7a \u0111\u1ea1i bi\u1ec3u Qu\u1ed1c h\u1ed9i v\u1ec1 vi\u1ec7c C\u01a1 quan thu\u1ebf \u0111\u1ecba ph\u01b0\u01a1ng thu thu\u1ebf \u0111\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kinh doanh x\u00e2y d\u1ef1ng nh\u00e0 \u0111\u1ec3 \u1edf c\u1ee7a d\u00e2n c\u01b0 \u0111\u00e3 \u00e1p d\u1ee5ng bi\u1ec7n ph\u00e1p thu \u0111\u1ed1i v\u1edbi ch\u1ee7 nh\u00e0 (n\u1ed9p thay cho c\u00e1c nh\u00e0 th\u1ea7u x\u00e2y d\u1ef1ng, trong tr\u01b0\u1eddng h\u1ee3p ch\u1ee7 th\u1ea7u x\u00e2y d\u1ef1ng kh\u00f4ng d\u0103ng k\u00fd k\u00ea khai n\u1ed9p thu\u1ebf), V\u1ea5n \u0111\u1ec1 n\u00e0y, T\u1ed5ng c\u1ee5c thu\u1ebf c\u00f3 \u00fd ki\u1ebfn nh\u01b0 sau:<\/p>\n<p>Theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng v\u00e0 Lu\u1eadt thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p v\u00e0 c\u00e1c v\u0103n b\u1ea3n thi h\u00e0nh Lu\u1eadt th\u00ec: \u0110\u1ed1i t\u01b0\u1ee3ng n\u1ed9p thu\u1ebf GTGT v\u00e0 thu\u1ebf TNDN l\u00e0 c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n c\u00f3 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5.<\/p>\n<p>Theo quy \u0111\u1ecbnh n\u00eau tr\u00ean th\u00ec c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n c\u00f3 ho\u1ea1t \u0111\u1ed9ng x\u00e2y d\u1ef1ng l\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng ph\u1ea3i \u0111\u0103ng k\u00fd, k\u00ea khai n\u1ed9p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng v\u00e0 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p v\u1edbi c\u01a1 quan thu\u1ebf \u0111\u1ecba ph\u01b0\u01a1ng n\u01a1i \u0111\u0103ng k\u00fd kinh doanh ho\u1eb7c n\u01a1i th\u1ef1c hi\u1ec7n x\u00e2y d\u1ef1ng c\u00f4ng tr\u00ecnh, nh\u01b0ng hi\u1ec7n nay nhi\u1ec1u nh\u00e0 th\u1ea7u x\u00e2y d\u1ef1ng khi nh\u1eadn th\u1ea7u x\u00e2y d\u1ef1ng (nh\u1ea5t l\u00e0 nh\u00e0 \u1edf c\u1ee7a ng\u01b0\u1eddi d\u00e2n) kh\u00f4ng th\u1ef1c hi\u1ec7n k\u00ea khai n\u1ed9p thu\u1ebf theo \u0111\u00fang Lu\u1eadt;<\/p>\n<p>Nh\u1eb1m th\u1ef1c hi\u1ec7n thu thu\u1ebf GTGT, thu\u1ebf TNDN \u0111\u00fang quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt v\u00e0 c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn thi h\u00e0nh Lu\u1eadt. T\u1ed5ng c\u1ee5c thu\u1ebf y\u00eau c\u1ea7u C\u1ee5c thu\u1ebf c\u00e1c \u0111\u1ecba ph\u01b0\u01a1ng t\u0103ng c\u01b0\u1eddng bi\u1ec7n ph\u00e1p qu\u1ea3n l\u00fd, ph\u1ed1i h\u1ee3p v\u1edbi c\u00e1c ng\u00e0nh ch\u1ee9c n\u0103ng li\u00ean quan v\u00e0 ch\u00ednh quy\u1ec1n \u0111\u1ecba ph\u01b0\u01a1ng c\u00f3 bi\u1ec7n ph\u00e1p x\u1eed l\u00fd ki\u00ean quy\u1ebft \u0111\u1ed1i v\u1edbi c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng nh\u1eadn th\u1ea7u x\u00e2y d\u1ef1ng kh\u00f4ng \u0111\u0103ng k\u00fd k\u00ea khai n\u1ed9p thu\u1ebf, nh\u1eb1m thu \u0111\u1ea7y \u0111\u1ee7 thu\u1ebf theo Lu\u1eadt \u0111\u1ecbnh \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng x\u00e2y d\u1ef1ng nh\u00e0 t\u01b0 nh\u00e2n, thay v\u00ec \u00e1p d\u1ee5ng bi\u1ec7n ph\u00e1p thu thu\u1ebf ch\u1ee7 h\u1ed9 n\u1ed9p thay\u00a0 ch\u1ee7 th\u1ea7u x\u00e2y d\u1ef1ng. T\u1ed5ng c\u1ee5c thu\u1ebf s\u1ebd b\u00e1o c\u00e1o B\u1ed9 T\u00e0i ch\u00ednh nghi\u00ean c\u1ee9u tr\u00ecnh c\u1ea5p c\u00f3 th\u1ea9m quy\u1ec1n quy \u0111\u1ecbnh trong vi\u1ec7c qu\u1ea3n l\u00fd thu\u1ebf ph\u00f9 h\u1ee3p v\u1edbi th\u00f4ng l\u1ec7 qu\u1ed1c t\u1ebf theo h\u01b0\u1edbng th\u1ef1c hi\u1ec7n kh\u1ea5u tr\u1eeb tr\u01b0\u1edbc khi ch\u1ee7 h\u1ed9 chi tr\u1ea3 thanh to\u00e1n.\/.<\/p>\n<p><strong>T\u1ed5ng C\u1ee5c Thu\u1ebf<\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"<p>H\u1eceI: T\u00f4i l\u00e0 m\u1ed9t c\u00f4ng d\u00e2n ch\u01b0a c\u00f3 nh\u00e0 nay t\u00f4i t\u1ef1 \u0111\u1ee9ng ra x\u00e2y d\u1ef1ng ( t\u1ef1 mua v\u1eadt t\u01b0, t\u1ef1 thu\u00ea nh\u00e2n c\u00f4ng) nh\u00e0 \u0111\u1ec3 \u1edf,tr\u00ean \u0111\u1ea5t th\u1ed5 c\u01b0 \u0111\u01b0\u1ee3c ph\u00e9p x\u00e2y d\u1ef1ng v\u00e0 \u0111\u01b0\u1ee3c UBND huy\u1ec7n c\u1ea5p ph\u00e9p x\u00e2y d\u1ef1ng. Khi t\u00f4i ti\u1ebfn h\u00e0nh x\u00e2y nh\u00e0 c\u01a1 quan Thu\u1ebf y\u00eau c\u1ea7u t\u00f4i&#8230;<\/p>\n","protected":false},"author":3,"featured_media":1911,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1235,4],"tags":[1309,1307,1308],"class_list":["post-3210","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-cap-phep-xay-dung","category-tu-van","tag-nha-o-tu-nhan","tag-nhung-quy-dinh","tag-nop-thue-khi-xay-dung"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.2 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Nh\u1eefng quy \u0111\u1ecbnh v\u1ec1 n\u1ed9p thu\u1ebf khi x\u00e2y d\u1ef1ng nh\u00e0 \u1edf t\u01b0 nh\u00e2n<\/title>\n<meta name=\"description\" content=\"Nh\u1eefng quy \u0111\u1ecbnh v\u1ec1 n\u1ed9p thu\u1ebf khi x\u00e2y d\u1ef1ng nh\u00e0 \u1edf t\u01b0 nh\u00e2n\" \/>\n<meta name=\"robots\" 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