{"id":27494,"date":"2021-07-13T17:44:41","date_gmt":"2021-07-13T10:44:41","guid":{"rendered":"https:\/\/reti.vn\/blog\/?p=27494"},"modified":"2021-07-13T17:44:45","modified_gmt":"2021-07-13T10:44:45","slug":"cac-loai-thue-nguoi-cho-thue-nha-phai-dong-theo-quy-dinh-moi","status":"publish","type":"post","link":"https:\/\/reti.vn\/blog\/cac-loai-thue-nguoi-cho-thue-nha-phai-dong-theo-quy-dinh-moi\/","title":{"rendered":"C\u00e1c lo\u1ea1i thu\u1ebf ng\u01b0\u1eddi cho thu\u00ea nh\u00e0 ph\u1ea3i \u0111\u00f3ng theo quy \u0111\u1ecbnh m\u1edbi"},"content":{"rendered":"\n

T\u00f9y theo doanh thu t\u1eeb vi\u1ec7c kinh doanh cho thu\u00ea nh\u00e0 \u1edf, c\u0103n h\u1ed9, ph\u00f2ng tr\u1ecd, m\u00e0 c\u00f3 tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf, c\u00f3 tr\u01b0\u1eddng h\u1ee3p ph\u1ea3i \u0111\u00f3ng thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng v\u00e0 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n. H\u00e3y c\u00f9ng RETI <\/a>t\u00ecm hi\u1ec3u v\u1ec1 c\u00e1c lo\u1ea1i thu\u1ebf m\u00e0 ng\u01b0\u1eddi cho thu\u00ea nh\u00e0 ph\u1ea3i \u0111\u00f3ng theo m\u1ee9c thu nh\u1eadp trong b\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y.<\/em><\/p>\n\n\n\n

Cho thu\u00ea nh\u00e0 tr\u1ecd l\u00e0 ho\u1ea1t \u0111\u1ed9ng kinh doanh t\u1ef1 do, kh\u00f4ng c\u1ea7n ph\u1ea3i \u0111\u0103ng k\u00fd theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 39\/2007\/N\u0110-CP. B\u1edfi v\u1eady, \u0111\u1ea7u t\u01b0 cho thu\u00ea nh\u00e0 \u1edf, ph\u00f2ng tr\u1ecd v\u00e0 c\u0103n h\u1ed9 \u0111\u01b0\u1ee3c coi l\u00e0 m\u00f4 h\u00ecnh \u0111\u1ea7u t\u01b0 an to\u00e0n v\u00e0 b\u1ec1n v\u1eefng, thu h\u00fat nhi\u1ec1u c\u00e1 nh\u00e2n c\u00f3 ti\u1ec1n nh\u00e0n r\u1ed7i ho\u1eb7c c\u00f3 kh\u1ea3 n\u0103ng vay v\u00e0 tr\u1ea3 n\u1ee3 t\u1ed1t trong m\u00f4 h\u00ecnh \u0111\u1ea7u t\u01b0 n\u00e0y. V\u00ec th\u1ebf, n\u1ebfu mu\u1ed1n kinh doanh cho thu\u00ea nh\u00e0, c\u0103n h\u1ed9; ng\u01b0\u1eddi d\u00e2n s\u1ebd ph\u1ea3i th\u1ef1c hi\u1ec7n vi\u1ec7c \u0111\u0103ng k\u00fd kinh doanh ng\u00e0nh ngh\u1ec1 cho thu\u00ea tr\u1ecd, kh\u00f4ng ph\u1ee5 thu\u1ed9c v\u00e0o quy m\u00f4 v\u00e0 doanh thu bao nhi\u00eau.<\/p>\n\n\n\n

\u0110\u1ecdc th\u00eam: Thu\u1ebf\/ph\u00ed b\u1ea5t \u0111\u1ed9ng s\u1ea3n b\u00ean b\u00e1n ch\u1ecbu hay b\u00ean mua ch\u1ecbu?<\/a><\/p>\n\n\n\n

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\u0110\u1ea7u t\u01b0 cho thu\u00ea nh\u00e0 \u1edf, ph\u00f2ng tr\u1ecd v\u00e0 c\u0103n h\u1ed9 \u0111\u01b0\u1ee3c coi l\u00e0 m\u00f4 h\u00ecnh \u0111\u1ea7u t\u01b0 an to\u00e0n v\u00e0 b\u1ec1n v\u1eefng<\/em><\/figcaption><\/figure><\/div>\n\n\n\n

Theo quy \u0111\u1ecbnh \u0110i\u1ec1u 33 Lu\u1eadt qu\u1ea3n l\u00fd Thu\u1ebf n\u0103m 2019, khi nh\u1eadn \u0111\u01b0\u1ee3c Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd kinh doanh, trong th\u1eddi h\u1ea1n 10 ng\u00e0y l\u00e0m vi\u1ec7c, ng\u01b0\u1eddi kinh doanh s\u1ebd ph\u1ea3i n\u1ed9p h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd thu\u1ebf l\u00ean c\u01a1 quan thu\u1ebf. N\u1ebfu kh\u00f4ng n\u1ed9p h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd thu\u1ebf ng\u01b0\u1eddi khai s\u1ebd b\u1ecb x\u1eed ph\u1ea1t h\u00e0nh ch\u00ednh t\u1eeb 400.000 \u0111\u1ed3ng cho t\u1edbi 2.000.000 \u0111\u1ed3ng.<\/p>\n\n\n\n

Theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 25, \u0110i\u1ec1u 4 Th\u00f4ng t\u01b0 219\/2013\/TT-BTC ng\u00e0y 31\/12\/2013, n\u1ebfu kinh doanh cho thu\u00ea nh\u00e0 \u1edf, ph\u00f2ng tr\u1ecd c\u00f3 m\u1ee9c doanh thu h\u00e0ng n\u0103m t\u1eeb 100 tri\u1ec7u \u0111\u1ed3ng tr\u1edf xu\u1ed1ng th\u00ec kh\u00f4ng c\u1ea7n \u0111\u00f3ng thu\u1ebf. C\u00f2n t\u1eeb 100 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean th\u00ec s\u1ebd ph\u1ea3i ch\u1ecbu thu\u1ebf. C\u1ee5 th\u1ec3, c\u00e1c lo\u1ea1i thu\u1ebf c\u1ea7n ph\u1ea3i \u0111\u00f3ng khi cho thu\u00ea nh\u00e0, ph\u00f2ng tr\u1ecd bao g\u1ed3m:<\/p>\n\n\n\n

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N\u1ed9i dung b\u00e0i vi\u1ebft<\/p>\n