{"id":9265,"date":"2023-10-31T03:58:47","date_gmt":"2020-10-22T09:38:51","guid":{"rendered":"http:\/\/localhost\/xaydungnhadat\/?p=9265"},"modified":"2022-09-17T03:41:59","modified_gmt":"2022-09-17T03:41:59","slug":"cach-tinh-thue-xay-dung-nha-pho-rieng-re-moi-nhat-hien-nay","status":"publish","type":"post","link":"https:\/\/xaydungnhandat.com.vn\/?p=9265","title":{"rendered":"C\u00e1ch t\u00ednh thu\u1ebf x\u00e2y d\u1ef1ng nh\u00e0 ph\u1ed1 ri\u00eang r\u1ebb m\u1edbi nh\u1ea5t hi\u1ec7n nay"},"content":{"rendered":"<p>C\u00e1ch t\u00ednh thu\u1ebf x\u00e2y d\u1ef1ng nh\u00e0 ph\u1ed1 ri\u00eang r\u1ebb m\u1edbi nh\u1ea5t hi\u1ec7n nay. Khi x\u00e2y d\u1ef1ng nh\u00e0 ph\u1ed1 t\u01b0 nh\u00e2n, ng\u01b0\u1eddi x\u00e2y nh\u00e0 s\u1ebd ph\u1ea3i n\u1ed9p nh\u1eefng kho\u1ea3n thu\u1ebf n\u00e0o, c\u00e1c kho\u1ea3n l\u1ec7 ph\u00ed n\u00e0o theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/p>\n<div class=\"entry-content\">\n<p><strong>C\u00e1ch t\u00ednh thu\u1ebf, l\u1ec7 ph\u00ed khi x\u00e2y d\u1ef1ng nh\u00e0 \u1edf t\u01b0 nh\u00e2n<\/strong><\/p>\n<h2>Th\u1ee9 nh\u1ea5t, \u0111\u1ed1i v\u1edbi thu\u1ebf m\u00f4n b\u00e0i<\/h2>\n<figure id=\"attachment_9268\" aria-describedby=\"caption-attachment-9268\" style=\"width: 800px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-9268\" title=\"thu\u1ebf m\u00f4n b\u00e0i thu\u1ebf x\u00e2y d\u1ef1ng nh\u00e0 \u1edf\" src=\"https:\/\/xaydungnhandat.com.vn\/wp-content\/uploads\/2020\/10\/thue-mon-bai-300x150.jpg\" alt=\"thu\u1ebf m\u00f4n b\u00e0i thu\u1ebf x\u00e2y d\u1ef1ng nh\u00e0 \u1edf\" width=\"800\" height=\"400\" srcset=\"https:\/\/xaydungnhandat.com.vn\/wp-content\/uploads\/2020\/10\/thue-mon-bai-300x150.jpg 300w, https:\/\/xaydungnhandat.com.vn\/wp-content\/uploads\/2020\/10\/thue-mon-bai.jpg 800w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/><figcaption id=\"caption-attachment-9268\" class=\"wp-caption-text\">C\u00e1ch t\u00ednh thu\u1ebf m\u00f4n b\u00e0i<\/figcaption><\/figure>\n<p>C\u0103n c\u1ee9 v\u00e0o h\u01b0\u1edbng d\u1eabn c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh theo\u00a0Th\u00f4ng t\u01b0 302\/2016\/TT-BTC\u00a0th\u00ec m\u1ee9c \u0111\u00f3ng thu\u1ebf m\u00f4n b\u00e0i x\u00e2y d\u1ef1ng nh\u00e0 \u1edf t\u01b0 nh\u00e2n \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 sau:<\/p>\n<p>Thu nh\u1eadp d\u01b0\u1edbi 100 tri\u1ec7u\/n\u0103m \u2013 \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf m\u00f4n b\u00e0i<\/p>\n<p>Thu nh\u1eadp t\u1eeb 100 tri\u1ec7u \u0111\u1ebfn 300 tri\u1ec7u\/n\u0103m \u2013 thu\u1ebf m\u00f4n b\u00e0i c\u1ea3 n\u0103m l\u00e0 300.000 \u0111\u1ed3ng<\/p>\n<p>Thu nh\u1eadp t\u1eeb 300 tri\u1ec7u \u0111\u1ebfn 500 tri\u1ec7u\/n\u0103m \u2013 thu\u1ebf m\u00f4n b\u00e0i c\u1ea3 n\u0103m l\u00e0 500.000 \u0111\u1ed3ng<\/p>\n<p>Thu nh\u1eadp tr\u00ean 500 tri\u1ec7u\/n\u0103m \u2013 thu\u1ebf m\u00f4n b\u00e0i c\u1ea3 n\u0103m l\u00e0 1.000.000 \u0111\u1ed3ng<\/p>\n<p>Nh\u01b0 v\u1eady m\u1ee9c \u0111\u00f3ng thu\u1ebf m\u00f4n b\u00e0i trong l\u0129nh v\u1ef1c thi\u1ebft k\u1ebf x\u00e2y d\u1ef1ng nh\u00e0 \u1edf t\u01b0 nh\u00e2n ph\u1ee5 thu\u1ed9c v\u00e0o gi\u00e1 thu\u00ea nh\u00e2n c\u00f4ng theo h\u1ee3p \u0111\u1ed3ng x\u00e2y d\u1ef1ng.<\/p>\n<h2>Th\u1ee9 hai, \u0111\u1ed1i v\u1edbi thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (GTGT):<\/h2>\n<figure id=\"attachment_9269\" aria-describedby=\"caption-attachment-9269\" style=\"width: 800px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-9269\" title=\"thu\u1ebf gia tri gia tang\" src=\"https:\/\/xaydungnhandat.com.vn\/wp-content\/uploads\/2020\/10\/VAT-banner-300x142.jpg\" alt=\"thu\u1ebf gia tri gia tang\" width=\"800\" height=\"377\" srcset=\"https:\/\/xaydungnhandat.com.vn\/wp-content\/uploads\/2020\/10\/VAT-banner-300x142.jpg 300w, https:\/\/xaydungnhandat.com.vn\/wp-content\/uploads\/2020\/10\/VAT-banner.jpg 848w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/><figcaption id=\"caption-attachment-9269\" class=\"wp-caption-text\">C\u00e1ch t\u00ednh thu\u1ebf Gi\u00e1 tr\u1ecb gia t\u0103ng<\/figcaption><\/figure>\n<p>C\u0103n c\u1ee9 Kho\u1ea3n 2 \u0110i\u1ec1u 2\u00a0Th\u00f4ng t\u01b0 92\/2015\/TT-BTC khi x\u00e2y d\u1ef1ng nh\u00e0 \u1edf thu\u1ebf GTGT \u0111\u01b0\u1ee3c t\u00ednh:<\/p>\n<p>Thu\u1ebf GTGT = (Doanh thu t\u00ednh thu\u00ea\u0301) x (T\u1ec9 l\u1ec7 % t\u00ednh thu\u1ebf GTGT)<\/p>\n<p><strong>Trong \u0111\u00f3:<\/strong><\/p>\n<p><strong>\u2013 <\/strong><strong>Doanh thu t\u00ednh thu\u1ebf GTGT<\/strong> \u0111\u01b0\u1ee3c t\u00ednh b\u1eb1ng theo \u0111\u01a1n gi\u00e1 nh\u00e2n di\u1ec7n t\u00edch (n\u1ebfu t\u00ednh tr\u00ean 1 \u0111\u01a1n v\u1ecb di\u1ec7n t\u00edch) hay b\u1eb1ng gi\u00e1 to\u00e0n b\u1ed9 c\u00f4ng tr\u00ecnh ho\u1eb7c b\u1eb1ng gi\u00e1 tr\u1ecb ph\u1ea7n vi\u1ec7c x\u00e2y d\u1ef1ng ph\u1ea3i th\u1ef1c hi\u1ec7n \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo H\u1ee3p \u0111\u1ed3ng x\u00e2y d\u1ef1ng.<\/p>\n<p>N\u1ebfu h\u1ee3p \u0111\u1ed3ng x\u00e2y d\u1ef1ng kh\u00f4ng cung c\u1ea5p v\u1eadt li\u1ec7u x\u00e2y d\u1ef1ng th\u00ec doanh thu t\u00ednh thu\u1ebf ch\u1ec9 t\u00ednh b\u1eb1ng s\u1ed1 ti\u1ec1n c\u00f4ng nh\u00e2n x\u00e2y d\u1ef1ng m\u00e0 ch\u1ee7 nh\u00e0 tr\u1ea3 cho ch\u1ee7 th\u1ea7u khi ho\u00e0n thi\u1ec7n xong nh\u00e0 \u1edf.<\/p>\n<p>N\u1ebfu h\u1ee3p \u0111\u1ed3ng c\u00f3 th\u1ecfa thu\u1eadn v\u1ec1 gi\u00e1 nh\u01b0ng gi\u00e1 kh\u00f4ng ph\u00f9 h\u1ee3p v\u1edbi gi\u00e1 tr\u1ecb th\u1ef1c t\u1ea1i \u1edf \u0111\u1ecba ph\u01b0\u01a1ng th\u00ec c\u01a1 quan thu\u1ebf s\u1ebd th\u1ef1c hi\u1ec7n thu theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/p>\n<p>N\u1ebfu ho\u1ea1t \u0111\u1ed9ng x\u00e2y d\u1ef1ng nh\u00e0 \u1edf t\u01b0 nh\u00e2n c\u00f3 d\u00f9ng h\u00f3a \u0111\u01a1n th\u00ec doanh thu t\u00ednh thu\u1ebf d\u1ef1a tr\u00ean h\u00f3a \u0111\u01a1n v\u00e0 doanh thu kho\u00e1n.<\/p>\n<p><strong>\u2013 T\u1ec9 l\u1ec7 % t\u00ednh thu\u1ebf GTGT<\/strong>\u00a0\u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 sau:<\/p>\n<ul>\n<li>H\u1ee3p \u0111\u1ed3ng x\u00e2y d\u1ef1ng c\u00f3 bao g\u1ed3m c\u1ea3 cung c\u1ea5p v\u1eadt li\u1ec7u x\u00e2y d\u1ef1ng: t\u1ef7 l\u1ec7 3%<\/li>\n<li>H\u1ee3p \u0111\u1ed3ng x\u00e2y d\u1ef1ng kh\u00f4ng bao g\u1ed3m cung c\u1ea5p v\u1eadt li\u1ec7u x\u00e2y d\u1ef1ng: t\u1ef7 l\u1ec7 5%<\/li>\n<\/ul>\n<h2>Th\u1ee9 ba, \u0111\u1ed1i v\u1edbi thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n (TNCN)<\/h2>\n<figure id=\"attachment_9270\" aria-describedby=\"caption-attachment-9270\" style=\"width: 800px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-9270 size-full\" title=\"thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n trong x\u00e2y d\u1ef1ng\" src=\"https:\/\/xaydungnhandat.com.vn\/wp-content\/uploads\/2020\/10\/thue-thu-nhap-ca-nhan.jpg\" alt=\"thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n trong x\u00e2y d\u1ef1ng\" width=\"800\" height=\"435\" srcset=\"https:\/\/xaydungnhandat.com.vn\/wp-content\/uploads\/2020\/10\/thue-thu-nhap-ca-nhan.jpg 800w, https:\/\/xaydungnhandat.com.vn\/wp-content\/uploads\/2020\/10\/thue-thu-nhap-ca-nhan-300x163.jpg 300w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/><figcaption id=\"caption-attachment-9270\" class=\"wp-caption-text\">C\u00e1ch t\u00ednh thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n<\/figcaption><\/figure>\n<p>C\u00f4ng th\u1ee9c t\u00ednh chi ph\u00ed thu\u1ebf TNCN \u0111\u1ed1i v\u1edbi vi\u1ec7c x\u00e2y d\u1ef1ng nh\u00e0 \u1edf t\u01b0 nh\u00e2n nh\u01b0 sau:<\/p>\n<p>Thu\u1ebf TNCN = (Doanh thu t\u00ednh thu\u1ebf) x (T\u1ec9 l\u1ec7 thu nh\u1eadp c\u00e1c nh\u00e2n tr\u00ean doanh thu) x (T\u1ec9 l\u1ec7 thu\u1ebf thu nh\u00e2p c\u00e1 nh\u00e2n) (t\u1ea1m thu 10%)<\/p>\n<p>Trong \u0111\u00f3:<\/p>\n<ul>\n<li><strong>Doanh thu t\u00ednh thu\u00ea\u0301 TNCN <\/strong>\u0111\u01b0\u1ee3c t\u00ednh b\u1eb1ng t\u1ea5t c\u1ea3 c\u00e1c kho\u1ea3n ti\u1ec1n ph\u00e1t sinh trong qu\u00e1 tr\u00ecnh thi c\u00f4ng. C\u00e1ch x\u00e1c \u0111\u1ecbnh t\u01b0\u01a1ng t\u1ef1 nh\u01b0 doanh thu t\u00ednh thu\u1ebf GTGT.<\/li>\n<li><strong>T\u1ec9 l\u1ec7 (%) thu\u1ebf TNCN<\/strong>\u00a0\u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh \u00e1p d\u1ee5ng t\u1ef7 l\u1ec7 t\u1ea1m thu l\u00e0 10%.<\/li>\n<\/ul>\n<p>Hy v\u1ecdng r\u1eb1ng s\u1ef1 t\u01b0 v\u1ea5n c\u1ee7a ch\u00fang t\u00f4i s\u1ebd gi\u00fap b\u1ea1n ch\u1ecdn l\u1ef1a ph\u01b0\u01a1ng \u00e1n th\u00edch h\u1ee3p nh\u1ea5t \u0111\u1ec3 gi\u1ea3i quy\u1ebft nh\u1eefng v\u01b0\u1edbng m\u1eafc c\u1ee7a b\u1ea1n. N\u1ebfu c\u00f2n b\u1ea5t c\u1ee9 th\u1eafc m\u1eafc g\u00ec li\u00ean quan \u0111\u1ebfn s\u1ef1 vi\u1ec7c, b\u1ea1n c\u00f3 th\u1ec3 li\u00ean h\u1ec7 <strong>C\u00f4ng ty thi\u1ebft k\u1ebf x\u00e2y d\u1ef1ng X\u00e2y D\u1ef1ng Nh\u00e2n \u0110\u1ea1t <\/strong>\u0111\u1ec3 \u0111\u01b0\u1ee3c gi\u1ea3i \u0111\u00e1p ngay nh\u00e9!<\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>C\u00e1ch t\u00ednh thu\u1ebf x\u00e2y d\u1ef1ng nh\u00e0 ph\u1ed1 ri\u00eang r\u1ebb m\u1edbi nh\u1ea5t hi\u1ec7n nay. Khi x\u00e2y d\u1ef1ng nh\u00e0 ph\u1ed1 t\u01b0 nh\u00e2n, ng\u01b0\u1eddi x\u00e2y nh\u00e0 s\u1ebd ph\u1ea3i n\u1ed9p nh\u1eefng kho\u1ea3n thu\u1ebf n\u00e0o, c\u00e1c kho\u1ea3n l\u1ec7 ph\u00ed n\u00e0o theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt. C\u00e1ch t\u00ednh thu\u1ebf, l\u1ec7 ph\u00ed khi x\u00e2y d\u1ef1ng nh\u00e0 \u1edf t\u01b0 nh\u00e2n Th\u1ee9 nh\u1ea5t, [&#8230;]\n","protected":false},"author":7,"featured_media":9266,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"_links":{"self":[{"href":"https:\/\/xaydungnhandat.com.vn\/index.php?rest_route=\/wp\/v2\/posts\/9265"}],"collection":[{"href":"https:\/\/xaydungnhandat.com.vn\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/xaydungnhandat.com.vn\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/xaydungnhandat.com.vn\/index.php?rest_route=\/wp\/v2\/users\/7"}],"replies":[{"embeddable":true,"href":"https:\/\/xaydungnhandat.com.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=9265"}],"version-history":[{"count":1,"href":"https:\/\/xaydungnhandat.com.vn\/index.php?rest_route=\/wp\/v2\/posts\/9265\/revisions"}],"predecessor-version":[{"id":12418,"href":"https:\/\/xaydungnhandat.com.vn\/index.php?rest_route=\/wp\/v2\/posts\/9265\/revisions\/12418"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/xaydungnhandat.com.vn\/index.php?rest_route=\/wp\/v2\/media\/9266"}],"wp:attachment":[{"href":"https:\/\/xaydungnhandat.com.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=9265"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/xaydungnhandat.com.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=9265"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/xaydungnhandat.com.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=9265"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}