{"id":6542,"date":"2026-08-30T04:07:16","date_gmt":"2026-08-30T11:07:16","guid":{"rendered":"https:\/\/www.dnp-law.com\/vi\/?p=6542"},"modified":"2026-08-30T04:07:17","modified_gmt":"2026-08-30T11:07:17","slug":"cap-nhat-chinh-sach-thue-moi-cho-ho-ca-nhan-cho-thue-bat-dong-san","status":"publish","type":"post","link":"https:\/\/www.dnp-law.com\/vi\/cap-nhat-chinh-sach-thue-moi-cho-ho-ca-nhan-cho-thue-bat-dong-san\/","title":{"rendered":"C\u1eacP NH\u1eacT CH\u00cdNH S\u00c1CH THU\u1ebe M\u1edaI CHO H\u1ed8 &amp; C\u00c1 NH\u00c2N CHO THU\u00ca B\u1ea4T \u0110\u1ed8NG S\u1ea2N"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">C\u1eadp nh\u1eadt \u0111\u1ea7y \u0111\u1ee7 ch\u00ednh s\u00e1ch thu\u1ebf cho thu\u00ea b\u1ea5t \u0111\u1ed9ng s\u1ea3n n\u0103m 2026 \u0111\u1ed1i v\u1edbi h\u1ed9, c\u00e1 nh\u00e2n: ng\u01b0\u1ee1ng doanh thu kh\u00f4ng ch\u1ecbu thu\u1ebf, m\u1ee9c thu\u1ebf GTGT v\u00e0 thu\u1ebf TNCN, c\u00e1ch x\u00e1c \u0111\u1ecbnh v\u00e0 t\u00ednh s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p, quy \u0111\u1ecbnh v\u1ec1 khai thu\u1ebf tr\u1ef1c ti\u1ebfp ho\u1eb7c t\u1ed5 ch\u1ee9c khai thay, n\u1ed9p thay, h\u1ed3 s\u01a1, th\u1eddi h\u1ea1n v\u00e0 \u0111\u1ecba \u0111i\u1ec3m k\u00ea khai, n\u1ed9p thu\u1ebf theo quy \u0111\u1ecbnh m\u1edbi nh\u1ea5t.<\/p>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-large\"><img fetchpriority=\"high\" decoding=\"async\" width=\"722\" height=\"1024\" src=\"https:\/\/www.dnp-law.com\/vi\/wp-content\/uploads\/2026\/08\/bia-mau-722x1024.png\" alt=\"Thu\u00ea b\u1ea5t \u0111\u1ed9ng s\u1ea3n\" class=\"wp-image-6543\" srcset=\"https:\/\/www.dnp-law.com\/vi\/wp-content\/uploads\/2026\/08\/bia-mau-722x1024.png 722w, https:\/\/www.dnp-law.com\/vi\/wp-content\/uploads\/2026\/08\/bia-mau-212x300.png 212w, https:\/\/www.dnp-law.com\/vi\/wp-content\/uploads\/2026\/08\/bia-mau-768x1089.png 768w, https:\/\/www.dnp-law.com\/vi\/wp-content\/uploads\/2026\/08\/bia-mau-1083x1536.png 1083w, https:\/\/www.dnp-law.com\/vi\/wp-content\/uploads\/2026\/08\/bia-mau.png 1410w\" sizes=\"(max-width: 722px) 100vw, 722px\" \/><\/figure>\n<\/div>\n\n\n<h2 id=\"h-1-h\u1ed9-ca-nhan-cho-thue-b\u1ea5t-d\u1ed9ng-s\u1ea3n-ph\u1ea3i-n\u1ed9p-nh\u1eefng-lo\u1ea1i-thu\u1ebf-nao\" class=\"wp-block-heading\"><strong>1. H\u1ed9, c\u00e1 nh\u00e2n cho thu\u00ea b\u1ea5t \u0111\u1ed9ng s\u1ea3n ph\u1ea3i n\u1ed9p nh\u1eefng lo\u1ea1i thu\u1ebf n\u00e0o?<\/strong><\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li>CSPL: \u0110i\u1ec1u 3, kho\u1ea3n 1, kho\u1ea3n 2 \u0110i\u1ec1u 4 Ngh\u1ecb \u0111\u1ecbnh 68\/2026\/N\u0110-CP s\u1eeda \u0111\u1ed5i b\u1ed5 sung b\u1edfi kho\u1ea3n 1 \u0110i\u1ec1u 1 Ngh\u1ecb \u0111\u1ecbnh 141\/2026\/N\u0110-CP<\/li>\n\n\n\n<li>Tr\u01b0\u1eddng h\u1ee3p h\u1ed9, c\u00e1 nh\u00e2n cho thu\u00ea b\u1ea5t \u0111\u1ed9ng s\u1ea3n c\u00f3 m\u1ee9c doanh thu n\u0103m <strong>t\u1eeb 1 t\u1ef7 \u0111\u1ed3ng tr\u1edf xu\u1ed1ng<\/strong> <strong>kh\u00f4ng ph\u1ea3i n\u1ed9p thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n<\/strong>, thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng <strong>kh\u00f4ng ch\u1ecbu thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng.<\/strong><\/li>\n\n\n\n<li>Tr\u01b0\u1eddng h\u1ee3p h\u1ed9, c\u00e1 nh\u00e2n cho thu\u00ea b\u1ea5t \u0111\u1ed9ng s\u1ea3n c\u00f3 m\u1ee9c doanh thu n\u0103m <strong>t\u1eeb 1 t\u1ef7 \u0111\u1ed3ng tr\u1edf l\u00ean<\/strong> th\u00ec th\u1ef1c hi\u1ec7n n\u1ed9p thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n, thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo c\u00e1ch t\u00ednh sau:<\/li>\n<\/ul>\n\n\n\n<p class=\"has-text-align-center wp-block-paragraph\"><strong>Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng = Doanh thu x 5%<\/strong><\/p>\n\n\n\n<p class=\"has-text-align-center wp-block-paragraph\"><strong>Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n ph\u1ea3i n\u1ed9p = (Doanh thu \u2013 01 t\u1ef7 \u0111\u1ed3ng) x 5%<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>L\u01b0u \u00fd:<\/strong> N\u1ebfu c\u00f3 nhi\u1ec1u h\u1ee3p \u0111\u1ed3ng thu\u00ea th\u00ec \u0111\u01b0\u1ee3c ch\u1ecdn h\u1ee3p \u0111\u1ed3ng \u0111\u1ec3 tr\u1eeb 01 t\u1ef7 \u0111\u1ed3ng khi t\u00ednh thu\u1ebf. N\u1ebfu ch\u01b0a tr\u1eeb \u0111\u1ee7 \u0111\u01b0\u1ee3c l\u1ef1a ch\u1ecdn c\u00e1c h\u1ee3p \u0111\u1ed3ng cho thu\u00ea b\u1ea5t \u0111\u1ed9ng s\u1ea3n kh\u00e1c \u0111\u1ec3 \u0111\u01b0\u1ee3c tr\u1eeb ti\u1ebfp cho \u0111\u1ebfn khi tr\u1eeb \u0111\u1ee7 01 t\u1ef7 \u0111\u1ed3ng.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">N\u1ebfu c\u00f3 quy \u0111\u1ecbnh b\u00ean \u0111i thu\u00ea khai thay, n\u1ed9p thay thu\u1ebf, khi l\u1ef1a ch\u1ecdn h\u1ee3p \u0111\u1ed3ng cho thu\u00ea b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ec3 tr\u1eeb 01 t\u1ef7 \u0111\u1ed3ng tr\u01b0\u1edbc khi t\u00ednh thu\u1ebf th\u00ec ph\u1ea3i quy \u0111\u1ecbnh r\u00f5 n\u1ed9i dung khai thay, n\u1ed9p thay thu\u1ebf v\u00e0 s\u1ed1 ti\u1ec1n \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf TNCN trong h\u1ee3p \u0111\u1ed3ng.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Tr\u01b0\u1eddng h\u1ee3p h\u1ee3p \u0111\u1ed3ng cho thu\u00ea b\u1ea5t \u0111\u1ed9ng s\u1ea3n c\u00f3 quy \u0111\u1ecbnh khai thay, n\u1ed9p thay thu\u1ebf nh\u01b0ng ch\u01b0a tr\u1eeb \u0111\u1ee7 01 t\u1ef7 \u0111\u1ed3ng th\u00ec c\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c ti\u1ebfp t\u1ee5c l\u1ef1a ch\u1ecdn c\u00e1c h\u1ee3p \u0111\u1ed3ng cho thu\u00ea b\u1ea5t \u0111\u1ed9ng s\u1ea3n kh\u00e1c \u0111\u1ec3 ti\u1ebfp t\u1ee5c \u0111\u01b0\u1ee3c tr\u1eeb cho \u0111\u1ebfn khi tr\u1eeb \u0111\u1ee7 01 t\u1ef7 \u0111\u1ed3ng<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">(Kho\u1ea3n 4 \u0110i\u1ec1u 4 Ngh\u1ecb \u0111\u1ecbnh 68\/2026\/N\u0110-CP s\u1eeda \u0111\u1ed5i, b\u1ed5 sung b\u1edfi kho\u1ea3n 1 \u0110i\u1ec1u 1 Ngh\u1ecb \u0111\u1ecbnh 141\/2026\/N\u0110-CP)<\/p>\n\n\n\n<h2 id=\"h-2-d\u1ed1i-t\u01b0\u1ee3ng-th\u1ef1c-hi\u1ec7n-ke-khai\" class=\"wp-block-heading\"><strong>2. \u0110\u1ed1i t\u01b0\u1ee3ng th\u1ef1c hi\u1ec7n k\u00ea khai?<\/strong><\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li>CSPL: \u0110i\u1ec3m d, \u0111 kho\u1ea3n 3 \u0110i\u1ec1u 8 Ngh\u1ecb \u0111\u1ecbnh 68\/2026\/N\u0110-CP.<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>H\u1ed9, c\u00e1 nh\u00e2n cho thu\u00ea t\u00e0i s\u1ea3n tr\u1ef1c ti\u1ebfp khai thu\u1ebf<\/strong> v\u1edbi c\u01a1 quan thu\u1ebf.<\/li>\n\n\n\n<li><strong>T\u1ed5 ch\u1ee9c thu\u00ea b\u1ea5t \u0111\u1ed9ng s\u1ea3n c\u1ee7a c\u00e1 nh\u00e2n<\/strong> th\u1ef1c hi\u1ec7n khai thu\u1ebf thay, n\u1ed9p thu\u1ebf thay cho c\u00e1 nh\u00e2n trong tr\u01b0\u1eddng h\u1ee3p h\u1ee3p \u0111\u1ed3ng thu\u00ea b\u1ea5t \u0111\u1ed9ng s\u1ea3n c\u00f3 th\u1ecfa thu\u1eadn b\u00ean \u0111i thu\u00ea l\u00e0 ng\u01b0\u1eddi khai thu\u1ebf thay, n\u1ed9p thu\u1ebf thay.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>L\u01b0u \u00fd:<\/strong> Tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n cho c\u00e1 nh\u00e2n thu\u00ea b\u1ea5t \u0111\u1ed9ng s\u1ea3n th\u00ec c\u00e1 nh\u00e2n cho thu\u00ea b\u1ea5t \u0111\u1ed9ng s\u1ea3n ph\u1ea3i tr\u1ef1c ti\u1ebfp khai thu\u1ebf;<\/p>\n\n\n\n<h2 id=\"h-3-h\u1ed3-s\u01a1-khai-thu\u1ebf\" class=\"wp-block-heading\"><strong>3. H\u1ed3 s\u01a1 khai thu\u1ebf<\/strong><\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>H\u1ed9, c\u00e1 nh\u00e2n<\/strong> cho thu\u00ea b\u1ea5t \u0111\u1ed9ng s\u1ea3n tr\u1ef1c ti\u1ebfp khai thu\u1ebf v\u1edbi c\u01a1 quan thu\u1ebf: T\u1edd khai thu\u1ebf \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng cho thu\u00ea b\u1ea5t \u0111\u1ed9ng s\u1ea3n <strong>M\u1eabu s\u1ed1 01\/B\u0110S v\u00e0 Ph\u1ee5 l\u1ee5c<\/strong> B\u1ea3ng k\u00ea chi ti\u1ebft b\u1ea5t \u0111\u1ed9ng s\u1ea3n theo <strong>M\u1eabu s\u1ed1 01\/BK-B\u0110S<\/strong> ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 s\u1ed1 18\/2026\/TT-BTC.<\/li>\n\n\n\n<li><strong>T\u1ed5 ch\u1ee9c<\/strong> khai thu\u1ebf thay, n\u1ed9p thu\u1ebf thay cho c\u00e1 nh\u00e2n cho thu\u00ea b\u1ea5t \u0111\u1ed9ng s\u1ea3n: T\u1edd khai <strong>M\u1eabu s\u1ed1 01\/TCKT v\u00e0 Ph\u1ee5 l\u1ee5c<\/strong> B\u1ea3ng k\u00ea chi ti\u1ebft c\u00e1 nh\u00e2n cho thu\u00ea b\u1ea5t \u0111\u1ed9ng s\u1ea3n theo <strong>M\u1eabu s\u1ed1 02\/BK-KTB\u0110S<\/strong> ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 s\u1ed1 18\/2026\/TT-BTC<\/li>\n<\/ul>\n\n\n\n<h2 id=\"h-4-th\u1eddi-h\u1ea1n-khai-thu\u1ebf-h\u1ed9-kinh-doanh-cho-thue-b\u1ea5t-d\u1ed9ng-s\u1ea3n-2026\" class=\"wp-block-heading\"><strong>4. Th\u1eddi h\u1ea1n khai thu\u1ebf h\u1ed9 kinh doanh cho thu\u00ea b\u1ea5t \u0111\u1ed9ng s\u1ea3n 2026<\/strong><\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li>CSPL: kho\u1ea3n 3 \u0110i\u1ec1u 8 Ngh\u1ecb \u0111\u1ecbnh 68\/2026\/N\u0110-CP<\/li>\n\n\n\n<li><strong>Tr\u01b0\u1eddng h\u1ee3p h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n tr\u1ef1c ti\u1ebfp khai thu\u1ebf \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng cho thu\u00ea b\u1ea5t \u0111\u1ed9ng s\u1ea3n<\/strong>: \u0110\u01b0\u1ee3c l\u1ef1a ch\u1ecdn khai thu\u1ebf 02 l\u1ea7n trong n\u0103m ho\u1eb7c khai thu\u1ebf 01 l\u1ea7n theo n\u0103m.<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>N\u1ebfu khai thu\u1ebf 02 l\u1ea7n trong n\u0103m: Th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf l\u1ea7n th\u1ee9 nh\u1ea5t ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y 31\/7 c\u1ee7a n\u0103m t\u00ednh thu\u1ebf v\u00e0 l\u1ea7n th\u1ee9 hai ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y 31\/01 c\u1ee7a n\u0103m d\u01b0\u01a1ng l\u1ecbch ti\u1ebfp theo.<\/li>\n\n\n\n<li>N\u1ebfu khai thu\u1ebf 01 l\u1ea7n theo n\u0103m th\u00ec th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y 31\/01 c\u1ee7a n\u0103m d\u01b0\u01a1ng l\u1ecbch ti\u1ebfp theo.<\/li>\n\n\n\n<li><strong>Tr\u01b0\u1eddng h\u1ee3p t\u1ed5 ch\u1ee9c thu\u00ea b\u1ea5t \u0111\u1ed9ng s\u1ea3n c\u1ee7a c\u00e1 nh\u00e2n v\u00e0 trong h\u1ee3p \u0111\u1ed3ng c\u00f3 th\u1ecfa thu\u1eadn t\u1ed5 ch\u1ee9c l\u00e0 ng\u01b0\u1eddi khai thu\u1ebf, n\u1ed9p thu\u1ebf thay cho c\u00e1 nh\u00e2n:<\/strong> T\u1ed5 ch\u1ee9c th\u1ef1c hi\u1ec7n khai thu\u1ebf thay, n\u1ed9p thu\u1ebf thay <strong>theo k\u1ef3 thanh to\u00e1n ti\u1ec1n thu\u00ea b\u1ea5t \u0111\u1ed9ng s\u1ea3n ghi trong h\u1ee3p \u0111\u1ed3ng.<\/strong><\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>L\u01b0u \u00fd:<\/strong> Tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n cho c\u00e1 nh\u00e2n thu\u00ea b\u1ea5t \u0111\u1ed9ng s\u1ea3n th\u00ec c\u00e1 nh\u00e2n cho thu\u00ea b\u1ea5t \u0111\u1ed9ng s\u1ea3n ph\u1ea3i tr\u1ef1c ti\u1ebfp khai thu\u1ebf.<\/p>\n\n\n\n<h2 id=\"h-5-d\u1ecba-di\u1ec3m-n\u1ed9p-h\u1ed3-s\u01a1-khai-thu\u1ebf-n\u1ed9p-thu\u1ebf\" class=\"wp-block-heading\"><strong>5. \u0110\u1ecba \u0111i\u1ec3m n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf, n\u1ed9p thu\u1ebf\u00a0<\/strong><\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li>CSPL: kho\u1ea3n 4 \u0110i\u1ec1u 8 Ngh\u1ecb \u0111\u1ecbnh 68\/2026\/N\u0110-CP<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>C\u00e1 nh\u00e2n c\u00f3 ho\u1ea1t \u0111\u1ed9ng cho thu\u00ea b\u1ea5t \u0111\u1ed9ng s\u1ea3n th\u1ef1c hi\u1ec7n khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng, thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n v\u00e0 g\u1eedi h\u1ed3 s\u01a1 khai thu\u1ebf cho c\u01a1 quan thu\u1ebf <strong>n\u01a1i c\u00f3 b\u1ea5t \u0111\u1ed9ng s\u1ea3n cho thu\u00ea.<\/strong><\/li>\n\n\n\n<li>C\u00e1 nh\u00e2n c\u00f3 nhi\u1ec1u b\u1ea5t \u0111\u1ed9ng s\u1ea3n cho thu\u00ea tr\u00ean c\u00f9ng \u0111\u1ecba b\u00e0n m\u1ed9t t\u1ec9nh, th\u00e0nh ph\u1ed1 ho\u1eb7c kh\u00e1c t\u1ec9nh, th\u00e0nh ph\u1ed1, th\u1ef1c hi\u1ec7n khai thu\u1ebf <strong>t\u1ed5ng h\u1ee3p chung cho c\u00e1c b\u1ea5t \u0111\u1ed9ng s\u1ea3n tr\u00ean 01 h\u1ed3 s\u01a1 khai thu\u1ebf<\/strong> v\u00e0 l\u1ef1a ch\u1ecdn 01 c\u01a1 quan thu\u1ebf n\u01a1i c\u00f3 b\u1ea5t \u0111\u1ed9ng s\u1ea3n cho thu\u00ea \u0111\u1ec3 n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf tr\u1eeb tr\u01b0\u1eddng h\u1ee3p t\u1ed5 ch\u1ee9c \u0111i thu\u00ea khai thu\u1ebf thay, n\u1ed9p thu\u1ebf thay. C\u00e1 nh\u00e2n th\u1ef1c hi\u1ec7n k\u00ea khai doanh thu, thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng, thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n ph\u1ea3i n\u1ed9p v\u00e0 n\u1ed9p thu\u1ebf theo t\u1eebng \u0111\u1ecba \u0111i\u1ec3m n\u01a1i c\u00f3 b\u1ea5t \u0111\u1ed9ng s\u1ea3n cho thu\u00ea<\/li>\n<\/ul>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<p class=\"wp-block-paragraph\"><strong><a href=\"https:\/\/www.facebook.com\/DNPVietNamLawFirm\">C\u00d4NG TY LU\u1eacT TNHH DNP VI\u1ec6T NAM \u2013 DNP VIET NAM LAW FIRM<\/a><\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\ud83c\udfe2L\u1ea7u 5, S\u1ed1 52 \u0110\u01b0\u1eddng Nguy\u1ec5n Th\u1ecb Nhung, Khu \u0110\u00f4 Th\u1ecb V\u1ea1n Ph\u00fac, Ph\u01b0\u1eddng Hi\u1ec7p B\u00ecnh, Th\u00e0nh ph\u1ed1 H\u1ed3 Ch\u00ed Minh, Vi\u1ec7t Nam.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\ud83d\udcdeHotline: 0987.290.273 (Th\u1ea1c s\u0129 Lu\u1eadt s\u01b0 \u0110inh V\u0103n Tu\u1ea5n).<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\ud83d\udce9 Email: info@dnp-law.com.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Website: <a href=\"https:\/\/www.dnp-law.com\/vi\/\"><em>https:\/\/www.dnp-law.com\/vi\/<\/em><\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>C\u1eadp nh\u1eadt \u0111\u1ea7y \u0111\u1ee7 ch\u00ednh s\u00e1ch thu\u1ebf cho thu\u00ea b\u1ea5t \u0111\u1ed9ng s\u1ea3n n\u0103m 2026 \u0111\u1ed1i v\u1edbi h\u1ed9, c\u00e1 nh\u00e2n: ng\u01b0\u1ee1ng doanh thu kh\u00f4ng ch\u1ecbu thu\u1ebf, m\u1ee9c thu\u1ebf GTGT v\u00e0 thu\u1ebf TNCN, c\u00e1ch x\u00e1c \u0111\u1ecbnh v\u00e0 t\u00ednh s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p, quy \u0111\u1ecbnh v\u1ec1 khai thu\u1ebf tr\u1ef1c ti\u1ebfp ho\u1eb7c t\u1ed5 ch\u1ee9c khai thay, n\u1ed9p thay, h\u1ed3 [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":6543,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[249,251,250,258,1,252],"tags":[],"class_list":["post-6542","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-an-pham","category-cap-nhat-phap-luat","category-su-kien","category-tai-lieu","category-tai-nguyen","category-tin-tuc"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v20.12 (Yoast SEO v20.12) - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>CH\u00cdNH S\u00c1CH THU\u1ebe M\u1edaI CHO H\u1ed8, C\u00c1 NH\u00c2N CHO THU\u00ca B\u1ea4T \u0110\u1ed8NG S\u1ea2N<\/title>\n<meta name=\"description\" content=\"C\u1eadp nh\u1eadt ch\u00ednh s\u00e1ch thu\u1ebf 2026 \u0111\u1ed1i v\u1edbi h\u1ed9, c\u00e1 nh\u00e2n cho thu\u00ea b\u1ea5t \u0111\u1ed9ng s\u1ea3n: m\u1ee9c thu\u1ebf, \u0111\u1ed1i t\u01b0\u1ee3ng k\u00ea khai, h\u1ed3 s\u01a1, th\u1eddi h\u1ea1n v\u00e0 \u0111\u1ecba \u0111i\u1ec3m n\u1ed9p thu\u1ebf.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.dnp-law.com\/vi\/cap-nhat-chinh-sach-thue-moi-cho-ho-ca-nhan-cho-thue-bat-dong-san\/\" \/>\n<meta property=\"og:locale\" content=\"vi_VN\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"C\u1eacP NH\u1eacT CH\u00cdNH S\u00c1CH THU\u1ebe M\u1edaI CHO H\u1ed8 &amp; 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