Thu lịch trực tiếp bóng đá hôm nay chịu thuế thu lịch trực tiếp bóng đá hôm nay cá
What are taxable vtv5 trực tiếp bóng đá hôm nay real estate transfer in Vietnam?
Based on Clause 5, Article 2 ofCircular 111/2013/TT-BTC, taxable personal vtv5 trực tiếp bóng đá hôm nay the transfer of real estate is the income received from the transfer of real estate, including:
- vtv5 trực tiếp bóng đá hôm nay the transfer of land use rights.
- vtv5 trực tiếp bóng đá hôm nay the transfer of land use rights and assets attached to the land. Assets attached to the land include:
+ Residential houses, including future houses.
+ Infrastructure and construction works attached to the land, including future construction works.
+ Other assets attached to the land, including agricultural, forestry, fishery products (such as plants and animals).
- vtv5 trực tiếp bóng đá hôm nay the transfer of housing ownership rights, including future houses.
- vtv5 trực tiếp bóng đá hôm nay the transfer of land rental rights, water body rental rights.
- vtv5 trực tiếp bóng đá hôm nay contributing capital with real estate to establish a business or increase business production capital according to the provisions of the law.
- vtv5 trực tiếp bóng đá hôm nay authorizing the management of real estate where the authorized person has the right to transfer real estate or has rights similar to the real estate owner according to the provisions of the law.
- Other incomes received from real estate transfers in any form.
Note:The regulations on residential houses and construction works formed in the future mentioned above are implemented according to the laws on real estate business.
What are taxable vtv5 trực tiếp bóng đá hôm nay real estate transfer in Vietnam?(Image from the Internet)
What is the personal income tax rate on incomes from real estate transfer in Vietnam?
Based on Article 23 of theLaw on Personal Income Tax 2007amended by Clause 7, Article 2 of theLaw amending various Tax Laws 2014, it is stipulated as follows:
Flat Tax Rates
- The flat tax rate is applied to the taxable income specified in Clause 2, Article 21 of this Law.
- The flat tax rate is specified as follows:
Thus, the personal income tax rate for real estate transfer is applied according to the flat tax rate of 2%.
How to calculate taxable vtv5 trực tiếp bóng đá hôm nay real estate transfer? When is the time to calculate?
Based on Clause 1, Article 14 of theLaw on Personal Income Tax 2007amended by Clause 6, Article 2 of theLaw amending various Tax Laws 2014, and further amended by Article 247 of theLand Law 2024, it is stipulated as follows:
Taxable vtv5 trực tiếp bóng đá hôm nay real estate transfer
- Taxable vtv5 trực tiếp bóng đá hôm nay the real estate transfer is determined as the transfer price each time; in the case of transferring land use rights, taxable income is calculated according to the land price in the land price list.
- The government of Vietnam specifies principles and methods for determining the transfer price of real estate.
- The time for determining taxable vtv5 trực tiếp bóng đá hôm nay real estate transfer is when the transfer contract takes effect as prescribed by law.
Thus, taxable personal vtv5 trực tiếp bóng đá hôm nay real estate transfer is determined as the transfer price each time. In the case of transferring land use rights, taxable personal income is calculated according to the land price in the land price list.
The time for determining taxable personal vtv5 trực tiếp bóng đá hôm nay real estate transfer is when the transfer contract takes effect as prescribed by law.
Is vtv5 trực tiếp bóng đá hôm nay real estate transfer between parents and children exempt from personal income tax?
Based on Clause 1, Article 4 of theLaw on Personal Income Tax 2007, it is stipulated that tax-exempt income includes:
Tax-exempt income
1. vtv5 trực tiếp bóng đá hôm nay the transfer of real estate between spouses; biological parents and children; adoptive parents and adopted children; parents-in-law and daughters-in-law; parents-in-law and sons-in-law; grandparents and grandchildren; siblings.
- vtv5 trực tiếp bóng đá hôm nay the transfer of residential houses, residential land use rights, and assets attached to residential land in cases where individuals possess only one residential house, one residential land plot.
- vtv5 trực tiếp bóng đá hôm nay the value of land use rights granted by the state to individuals.
- vtv5 trực tiếp bóng đá hôm nay inheritance, gifts being real estate between spouses; biological parents and children; adoptive parents and adopted children; parents-in-law and daughters-in-law; parents-in-law and sons-in-law; grandparents and grandchildren; siblings.
- Income of households and individuals directly engaged in agricultural, forestry, salt production, aquaculture, and fishery activities, which have not been processed into other products or have only been subjected to normal preliminary processing.
...
Thus, vtv5 trực tiếp bóng đá hôm nay the transfer of real estate between parents and children, including biological parents and children, adoptive parents and adopted children, parents-in-law and daughters-in-law, parents-in-law and sons-in-law is exempt from personal income tax.
