Khai “man” giá chuyển nhượng bất động sản: Lợi trước mắt, hại lâu dài
Theo quy định của Luật Thuế thu nhập cá nhân (TNCN) năm 2007 (sửa đổi, bổ sung năm 2012), thu nhập từ chuyển nhượng bất động sản là khoản thu nhập phải chịu thuế. Theo đó, theo hướng dẫn của Thông tư 111/2013/TT-BTC (đã sửa đổi, bổ sung bởi Thông tư 92/2015/TT-BTC), số tiền thuế TNCN mà người bán phải nộp bằng 2% giá chuyển nhượng. Nếu người bán chỉ có một nhà ở duy nhất thì khoản thuế TNCN từ chuyển nhượng bất động sản thuộc trường hợp được miễn thuế. Tuy nhiên, trên thực tế, người bán và người mua thường đưa ra những thỏa thuận “ngầm” nhằm hạ thấp giá bán thực tế để giảm số tiền thuế TNCN phải nộp vào ngân sách Nhà nước.
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
Bài Và Ảnh: Minh Hằng