Chuyển nhượng bất động sản chịu thuế suất 25%
Quy định tại Thông tư số 161/2009/TT-BTC ngày 12-8-2009 hướng dẫn về thuế thu nhập cá nhân đối với các trường hợp chuyển nhượng, nhận thừa kế, quà tặng là bất động sản.Theo đó, thuế suất 25% trên thu nhập chịu thuế chỉ áp dụng đối với cá nhân chuyển nhượng bất động sản có đủ giấy tờ hồ sơ, chứng từ hợp lệ làm căn cứ xác định được giá chuyển nhượng, giá vốn và các khoản phí có liên quan.
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