{"id":605105,"date":"2025-12-05T08:32:06","date_gmt":"2025-12-05T01:32:06","guid":{"rendered":"https:\/\/muaban.net\/blog\/?p=605105"},"modified":"2025-12-05T08:32:06","modified_gmt":"2025-12-05T01:32:06","slug":"cac-khoan-tien-can-nop-khi-lam-so-do-nam-2025","status":"publish","type":"post","link":"https:\/\/muaban.net\/blog\/cac-khoan-tien-can-nop-khi-lam-so-do-nam-2025-605105\/","title":{"rendered":"T\u1ed5ng h\u1ee3p c\u00e1c kho\u1ea3n ti\u1ec1n c\u1ea7n n\u1ed9p khi l\u00e0m s\u1ed5 \u0111\u1ecf n\u0103m 2025"},"content":{"rendered":"<span class=\"span-reading-time rt-reading-time\" style=\"display: block;\"><span class=\"rt-label rt-prefix\">Th\u1eddi gian \u0111\u1ecdc:<\/span> <span class=\"rt-time\"> 6<\/span> <span class=\"rt-label rt-postfix\">ph\u00fat<\/span><\/span><article class=\"text-token-text-primary w-full focus:outline-none [--shadow-height:45px] has-data-writing-block:pointer-events-none has-data-writing-block:-mt-(--shadow-height) has-data-writing-block:pt-(--shadow-height) [&amp;:has([data-writing-block])&gt;*]:pointer-events-auto scroll-mt-[calc(var(--header-height)+min(200px,max(70px,20svh)))]\" dir=\"auto\" tabindex=\"-1\" data-turn-id=\"request-WEB:11056931-0fef-4b1f-a0f2-ecb113942e82-3\" data-testid=\"conversation-turn-4\" data-scroll-anchor=\"true\" data-turn=\"assistant\">\n<div class=\"text-base my-auto mx-auto pb-10 [--thread-content-margin:--spacing(4)] thread-sm:[--thread-content-margin:--spacing(6)] thread-lg:[--thread-content-margin:--spacing(16)] px-(--thread-content-margin)\">\n<div class=\"[--thread-content-max-width:40rem] thread-lg:[--thread-content-max-width:48rem] mx-auto max-w-(--thread-content-max-width) flex-1 group\/turn-messages focus-visible:outline-hidden relative flex w-full min-w-0 flex-col agent-turn\" tabindex=\"-1\">\n<div class=\"flex max-w-full flex-col grow\">\n<div class=\"min-h-8 text-message relative flex w-full flex-col items-end gap-2 text-start break-words whitespace-normal [.text-message+&amp;]:mt-1\" dir=\"auto\" data-message-author-role=\"assistant\" data-message-id=\"30192463-11fa-43d8-93cd-400b3b4ea1af\" data-message-model-slug=\"gpt-5-1\">\n<div class=\"flex w-full flex-col gap-1 empty:hidden first:pt-[1px]\">\n<div class=\"markdown prose dark:prose-invert w-full break-words light markdown-new-styling\">\n<h2 style=\"text-align: justify;\" data-start=\"0\" data-end=\"362\">Theo quy \u0111\u1ecbnh c\u1ee7a <strong>Lu\u1eadt \u0110\u1ea5t \u0111ai 2024<\/strong>, ng\u01b0\u1eddi d\u00e2n ch\u1ec9 \u0111\u01b0\u1ee3c c\u1ea5p s\u1ed5 \u0111\u1ecf sau khi ho\u00e0n t\u1ea5t \u0111\u1ea7y \u0111\u1ee7 ngh\u0129a v\u1ee5 t\u00e0i ch\u00ednh theo ph\u00e1p lu\u1eadt. V\u00ec v\u1eady, vi\u1ec7c n\u1eafm r\u00f5 c\u00e1c kho\u1ea3n ph\u00ed c\u1ea7n n\u1ed9p khi l\u00e0m s\u1ed5 \u0111\u1ecf l\u00e0 \u0111i\u1ec1u r\u1ea5t quan tr\u1ecdng \u0111\u1ec3 tr\u00e1nh ph\u00e1t sinh chi ph\u00ed v\u00e0 ch\u1eadm tr\u1ec5 h\u1ed3 s\u01a1. B\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y s\u1ebd t\u1ed5ng h\u1ee3p ng\u1eafn g\u1ecdn, r\u00f5 r\u00e0ng <strong>c\u00e1c kho\u1ea3n ti\u1ec1n c\u1ea7n n\u1ed9p khi l\u00e0m s\u1ed5 \u0111\u1ecf n\u0103m 2025<\/strong>.<\/h2>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/article>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_75 counter-hierarchy ez-toc-counter ez-toc-light-blue ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">M\u1ee5c l\u1ee5c<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/muaban.net\/blog\/cac-khoan-tien-can-nop-khi-lam-so-do-nam-2025-605105\/#i-6-khoan-tien-can-nop-khi-lam-so-do-nam-2025\" >I. 6 kho\u1ea3n ti\u1ec1n c\u1ea7n n\u1ed9p khi l\u00e0m s\u1ed5 \u0111\u1ecf n\u0103m 2025<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/muaban.net\/blog\/cac-khoan-tien-can-nop-khi-lam-so-do-nam-2025-605105\/#1-tien-su-dung-dat\" >1. Ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/muaban.net\/blog\/cac-khoan-tien-can-nop-khi-lam-so-do-nam-2025-605105\/#2-tien-thue-dat\" >2. Ti\u1ec1n thu\u00ea \u0111\u1ea5t<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/muaban.net\/blog\/cac-khoan-tien-can-nop-khi-lam-so-do-nam-2025-605105\/#3-le-phi-truoc-ba\" >3. L\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/muaban.net\/blog\/cac-khoan-tien-can-nop-khi-lam-so-do-nam-2025-605105\/#4-le-phi-cap-so-do\" >4. L\u1ec7 ph\u00ed c\u1ea5p s\u1ed5 \u0111\u1ecf<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/muaban.net\/blog\/cac-khoan-tien-can-nop-khi-lam-so-do-nam-2025-605105\/#5-phi-tham-dinh-ho-so\" >5. Ph\u00ed th\u1ea9m \u0111\u1ecbnh h\u1ed3 s\u01a1<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/muaban.net\/blog\/cac-khoan-tien-can-nop-khi-lam-so-do-nam-2025-605105\/#6-thue-thu-nhap-ca-nhan\" >6. Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/muaban.net\/blog\/cac-khoan-tien-can-nop-khi-lam-so-do-nam-2025-605105\/#ii-luu-y-khi-nop-le-phi-lam-so-do-nam-2025\" >II. L\u01b0u \u00fd khi n\u1ed9p l\u1ec7 ph\u00ed l\u00e0m s\u1ed5 \u0111\u1ecf n\u0103m 2025<\/a><\/li><\/ul><\/nav><\/div>\n<h3 style=\"text-align: justify;\" data-zone-id=\"0\" data-line-index=\"0\" data-line=\"true\"><span class=\"ez-toc-section\" id=\"i-6-khoan-tien-can-nop-khi-lam-so-do-nam-2025\"><\/span><strong>I. 6 kho\u1ea3n ti\u1ec1n c\u1ea7n n\u1ed9p khi l\u00e0m s\u1ed5 \u0111\u1ecf n\u0103m 2025<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<div style=\"text-align: justify;\" data-zone-id=\"0\" data-line-index=\"1\" data-line=\"true\">\n<article class=\"text-token-text-primary w-full focus:outline-none [--shadow-height:45px] has-data-writing-block:pointer-events-none has-data-writing-block:-mt-(--shadow-height) has-data-writing-block:pt-(--shadow-height) [&amp;:has([data-writing-block])&gt;*]:pointer-events-auto scroll-mt-[calc(var(--header-height)+min(200px,max(70px,20svh)))]\" dir=\"auto\" tabindex=\"-1\" data-turn-id=\"request-WEB:11056931-0fef-4b1f-a0f2-ecb113942e82-7\" data-testid=\"conversation-turn-12\" data-scroll-anchor=\"true\" data-turn=\"assistant\">\n<div class=\"text-base my-auto mx-auto pb-10 [--thread-content-margin:--spacing(4)] thread-sm:[--thread-content-margin:--spacing(6)] thread-lg:[--thread-content-margin:--spacing(16)] px-(--thread-content-margin)\">\n<div class=\"[--thread-content-max-width:40rem] thread-lg:[--thread-content-max-width:48rem] mx-auto max-w-(--thread-content-max-width) flex-1 group\/turn-messages focus-visible:outline-hidden relative flex w-full min-w-0 flex-col agent-turn\" tabindex=\"-1\">\n<div class=\"flex max-w-full flex-col grow\">\n<div class=\"min-h-8 text-message relative flex w-full flex-col items-end gap-2 text-start break-words whitespace-normal [.text-message+&amp;]:mt-1\" dir=\"auto\" data-message-author-role=\"assistant\" data-message-id=\"6a3e99f0-6d4b-4fef-bf0f-cf74213cbdab\" data-message-model-slug=\"gpt-5-1\">\n<div class=\"flex w-full flex-col gap-1 empty:hidden first:pt-[1px]\">\n<div class=\"markdown prose dark:prose-invert w-full break-words light markdown-new-styling\">\n<p data-start=\"0\" data-end=\"208\" data-is-last-node=\"\" data-is-only-node=\"\">Theo <strong>Kho\u1ea3n 3 \u0110i\u1ec1u 135 <a href=\"https:\/\/xaydungchinhsach.chinhphu.vn\/toan-van-luat-dat-dai-119240221224513596.htm\" target=\"_blank\" rel=\"nofollow noopener\">Lu\u1eadt \u0110\u1ea5t \u0111ai 2024<\/a><\/strong>, s\u1ed5 \u0111\u1ecf ch\u1ec9 \u0111\u01b0\u1ee3c c\u1ea5p khi ng\u01b0\u1eddi s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u00e3 ho\u00e0n t\u1ea5t \u0111\u1ea7y \u0111\u1ee7 ngh\u0129a v\u1ee5 t\u00e0i ch\u00ednh. V\u00ec v\u1eady, ng\u01b0\u1eddi d\u00e2n c\u1ea7n n\u1eafm r\u00f5 c\u00e1c kho\u1ea3n ph\u00ed ph\u1ea3i n\u1ed9p d\u01b0\u1edbi \u0111\u00e2y tr\u01b0\u1edbc khi \u0111\u01b0\u1ee3c c\u1ea5p gi\u1ea5y ch\u1ee9ng nh\u1eadn.<\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/article>\n<\/div>\n<h4 style=\"text-align: justify;\" data-zone-id=\"0\" data-line-index=\"2\" data-line=\"true\"><span class=\"ez-toc-section\" id=\"1-tien-su-dung-dat\"><\/span><strong>1. Ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<div style=\"text-align: justify;\" data-zone-id=\"0\" data-line-index=\"3\" data-line=\"true\">\n<p data-start=\"119\" data-end=\"505\">Theo <strong>kho\u1ea3n 44 \u0110i\u1ec1u 3 Lu\u1eadt \u0110\u1ea5t \u0111ai 2024<\/strong>, ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t l\u00e0 kho\u1ea3n ti\u1ec1n ng\u01b0\u1eddi s\u1eed d\u1ee5ng \u0111\u1ea5t ph\u1ea3i n\u1ed9p cho Nh\u00e0 n\u01b0\u1edbc khi \u0111\u01b0\u1ee3c giao \u0111\u1ea5t c\u00f3 thu ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, khi \u0111\u01b0\u1ee3c ph\u00e9p chuy\u1ec3n m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng \u0111\u1ea5t ho\u1eb7c thu\u1ed9c c\u00e1c tr\u01b0\u1eddng h\u1ee3p ph\u00e1p lu\u1eadt quy \u0111\u1ecbnh ph\u1ea3i n\u1ed9p ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t. M\u1ee9c thu ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t s\u1ebd \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh t\u00f9y theo t\u1eebng \u0111\u1ed1i t\u01b0\u1ee3ng v\u00e0 t\u1eebng tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3.<\/p>\n<figure id=\"attachment_605115\" aria-describedby=\"caption-attachment-605115\" style=\"width: 800px\" class=\"wp-caption alignnone\"><img decoding=\"async\" class=\"size-full wp-image-605115\" src=\"https:\/\/blogcdn.muaban.net\/wp-content\/uploads\/2025\/11\/30090537\/tien-su-dung-dat.jpg\" alt=\"Ng\u01b0\u1eddi s\u1eed d\u1ee5ng \u0111\u1ea5t ph\u1ea3i n\u1ed9p cho Nh\u00e0 n\u01b0\u1edbc khi \u0111\u01b0\u1ee3c giao \u0111\u1ea5t c\u00f3 thu ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t\" width=\"800\" height=\"450\" title=\"\" srcset=\"https:\/\/blogcdn.muaban.net\/wp-content\/uploads\/2025\/11\/30090537\/tien-su-dung-dat.jpg 800w, https:\/\/blogcdn.muaban.net\/wp-content\/uploads\/2025\/11\/30090537\/tien-su-dung-dat-768x432.jpg 768w, https:\/\/blogcdn.muaban.net\/wp-content\/uploads\/2025\/11\/30090537\/tien-su-dung-dat-696x392.jpg 696w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/><figcaption id=\"caption-attachment-605115\" class=\"wp-caption-text\">Ng\u01b0\u1eddi s\u1eed d\u1ee5ng \u0111\u1ea5t ph\u1ea3i n\u1ed9p cho Nh\u00e0 n\u01b0\u1edbc khi \u0111\u01b0\u1ee3c giao \u0111\u1ea5t c\u00f3 thu ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t<\/figcaption><\/figure>\n<\/div>\n<h4 style=\"text-align: justify;\" data-zone-id=\"0\" data-line-index=\"4\" data-line=\"true\"><span class=\"ez-toc-section\" id=\"2-tien-thue-dat\"><\/span><strong>2. Ti\u1ec1n thu\u00ea \u0111\u1ea5t<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<div style=\"text-align: justify;\" data-zone-id=\"0\" data-line-index=\"5\" data-line=\"true\">\n<p data-start=\"507\" data-end=\"892\">C\u0103n c\u1ee9 <strong>kho\u1ea3n 45 \u0110i\u1ec1u 3<\/strong> v\u00e0<strong> kho\u1ea3n 1 \u0110i\u1ec1u 120 Lu\u1eadt \u0110\u1ea5t \u0111ai 2024<\/strong>, ti\u1ec1n <strong><a href=\"https:\/\/muaban.net\/bat-dong-san\/cho-thue-nha-xuong-kho-dat\" target=\"_blank\" rel=\"noopener\">thu\u00ea \u0111\u1ea5t<\/a><\/strong> l\u00e0 kho\u1ea3n ti\u1ec1n ng\u01b0\u1eddi s\u1eed d\u1ee5ng \u0111\u1ea5t ph\u1ea3i tr\u1ea3 khi Nh\u00e0 n\u01b0\u1edbc cho thu\u00ea \u0111\u1ea5t ho\u1eb7c cho ph\u00e9p chuy\u1ec3n m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u1ec3 cho thu\u00ea. Ng\u01b0\u1eddi thu\u00ea \u0111\u1ea5t c\u00f3 th\u1ec3 l\u1ef1a ch\u1ecdn tr\u1ea3 ti\u1ec1n thu\u00ea \u0111\u1ea5t h\u00e0ng n\u0103m ho\u1eb7c tr\u1ea3 m\u1ed9t l\u1ea7n cho c\u1ea3 th\u1eddi gian thu\u00ea, t\u00f9y theo h\u00ecnh th\u1ee9c \u0111\u01b0\u1ee3c Nh\u00e0 n\u01b0\u1edbc cho thu\u00ea khi c\u1ea5p gi\u1ea5y ch\u1ee9ng nh\u1eadn.<\/p>\n<\/div>\n<h4 style=\"text-align: justify;\" data-zone-id=\"0\" data-line-index=\"6\" data-line=\"true\"><span class=\"ez-toc-section\" id=\"3-le-phi-truoc-ba\"><\/span><strong>3. L\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<div style=\"text-align: justify;\" data-zone-id=\"0\" data-line-index=\"8\" data-line=\"true\">\n<p data-start=\"0\" data-end=\"211\">Theo <strong>\u0110i\u1ec1u 4<\/strong> v\u00e0 <strong>Kho\u1ea3n 1 \u0110i\u1ec1u 8 Ngh\u1ecb \u0111\u1ecbnh 10\/2022\/N\u0110-CP<\/strong>, khi \u0111\u0103ng k\u00fd quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t ho\u1eb7c quy\u1ec1n s\u1edf h\u1eefu nh\u00e0 \u1edf, t\u1ed5 ch\u1ee9c v\u00e0 c\u00e1 nh\u00e2n ph\u1ea3i n\u1ed9p l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 v\u1edbi <strong data-start=\"183\" data-end=\"210\">m\u1ee9c thu c\u1ed1 \u0111\u1ecbnh l\u00e0 0,5%<\/strong>.<\/p>\n<p data-start=\"213\" data-end=\"319\"><strong data-start=\"213\" data-end=\"248\">C\u00f4ng th\u1ee9c t\u00ednh l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1:<\/strong><\/p>\n<table style=\"width: 100%; border-collapse: collapse; background-color: #f28b24;\">\n<tbody>\n<tr>\n<td style=\"width: 100%; text-align: center;\"><strong>L\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 =<\/strong> (Gi\u00e1 1m\u00b2 \u0111\u1ea5t theo B\u1ea3ng gi\u00e1 \u0111\u1ea5t \u00d7 Di\u1ec7n t\u00edch) \u00d7 0,5%<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\" data-start=\"321\" data-end=\"337\"><strong data-start=\"321\" data-end=\"335\">Trong \u0111\u00f3:<\/strong><\/p>\n<ul>\n<li data-start=\"340\" data-end=\"440\"><em data-start=\"340\" data-end=\"353\">Gi\u00e1 1m\u00b2 \u0111\u1ea5t<\/em> \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo <strong data-start=\"373\" data-end=\"389\">B\u1ea3ng gi\u00e1 \u0111\u1ea5t<\/strong> do UBND c\u1ea5p t\u1ec9nh ban h\u00e0nh t\u1ea1i th\u1eddi \u0111i\u1ec3m k\u00ea khai.<\/li>\n<li data-start=\"443\" data-end=\"596\"><em data-start=\"443\" data-end=\"466\">Di\u1ec7n t\u00edch t\u00ednh l\u1ec7 ph\u00ed<\/em> l\u00e0 to\u00e0n b\u1ed9 di\u1ec7n t\u00edch th\u1eeda \u0111\u1ea5t thu\u1ed9c quy\u1ec1n s\u1eed d\u1ee5ng h\u1ee3p ph\u00e1p, do V\u0103n ph\u00f2ng \u0111\u0103ng k\u00fd \u0111\u1ea5t \u0111ai x\u00e1c nh\u1eadn v\u00e0 cung c\u1ea5p cho c\u01a1 quan thu\u1ebf.<\/li>\n<\/ul>\n<p data-start=\"598\" data-end=\"786\"><strong data-start=\"598\" data-end=\"617\">L\u01b0u \u00fd: <\/strong>\u0110\u1ed1i v\u1edbi \u0111\u1ea5t thu\u00ea c\u1ee7a Nh\u00e0 n\u01b0\u1edbc tr\u1ea3 ti\u1ec1n m\u1ed9t l\u1ea7n cho c\u1ea3 th\u1eddi gian thu\u00ea nh\u01b0ng <strong data-start=\"695\" data-end=\"728\">th\u1eddi h\u1ea1n thu\u00ea ng\u1eafn h\u01a1n 70 n\u0103m<\/strong>, gi\u00e1 \u0111\u1ea5t \u0111\u1ec3 t\u00ednh l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 sau:<\/p>\n<table style=\"width: 100%; border-collapse: collapse; background-color: #f2ac66;\">\n<tbody>\n<tr>\n<td style=\"width: 100%; text-align: center;\"><strong>Gi\u00e1 \u0111\u1ea5t t\u00ednh l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 =<\/strong> Gi\u00e1 \u0111\u1ea5t t\u1ea1i B\u1ea3ng gi\u00e1 \u0111\u1ea5t \u00d7 (Th\u1eddi h\u1ea1n thu\u00ea \u0111\u1ea5t \/ 70 n\u0103m)<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: center;\" data-start=\"788\" data-end=\"874\" data-is-last-node=\"\" data-is-only-node=\"\"><img decoding=\"async\" class=\"size-full wp-image-605112\" src=\"https:\/\/blogcdn.muaban.net\/wp-content\/uploads\/2025\/11\/30090501\/le-phi-truoc-ba.jpg\" alt=\"\u0111\u0103ng k\u00fd quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t ho\u1eb7c quy\u1ec1n s\u1edf h\u1eefu nh\u00e0 \u1edf, t\u1ed5 ch\u1ee9c v\u00e0 c\u00e1 nh\u00e2n ph\u1ea3i n\u1ed9p l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1\" width=\"800\" height=\"450\" title=\"\" srcset=\"https:\/\/blogcdn.muaban.net\/wp-content\/uploads\/2025\/11\/30090501\/le-phi-truoc-ba.jpg 800w, https:\/\/blogcdn.muaban.net\/wp-content\/uploads\/2025\/11\/30090501\/le-phi-truoc-ba-768x432.jpg 768w, https:\/\/blogcdn.muaban.net\/wp-content\/uploads\/2025\/11\/30090501\/le-phi-truoc-ba-696x392.jpg 696w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/><\/p>\n<p>\u0110\u0103ng k\u00fd quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t ho\u1eb7c quy\u1ec1n s\u1edf h\u1eefu nh\u00e0 \u1edf, t\u1ed5 ch\u1ee9c v\u00e0 c\u00e1 nh\u00e2n ph\u1ea3i n\u1ed9p l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1<\/p>\n<\/div>\n<h4 style=\"text-align: justify;\" data-zone-id=\"0\" data-line-index=\"9\" data-line=\"true\"><span class=\"ez-toc-section\" id=\"4-le-phi-cap-so-do\"><\/span><strong>4. L\u1ec7 ph\u00ed c\u1ea5p s\u1ed5 \u0111\u1ecf<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<div style=\"text-align: justify;\" data-zone-id=\"0\" data-line-index=\"10\" data-line=\"true\">\n<p data-start=\"0\" data-end=\"288\"><strong>\u0110i\u1ec3m \u0111 kho\u1ea3n 2 \u0110i\u1ec1u 5 Th\u00f4ng t\u01b0 85\/2019\/TT-BTC<\/strong> quy \u0111\u1ecbnh, l\u1ec7 ph\u00ed c\u1ea5p gi\u1ea5y ch\u1ee9ng nh\u1eadn quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, quy\u1ec1n s\u1edf h\u1eefu nh\u00e0 \u1edf v\u00e0 t\u00e0i s\u1ea3n g\u1eafn li\u1ec1n v\u1edbi \u0111\u1ea5t l\u00e0 kho\u1ea3n thu m\u00e0 t\u1ed5 ch\u1ee9c, h\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n ph\u1ea3i n\u1ed9p khi \u0111\u01b0\u1ee3c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n c\u1ea5p gi\u1ea5y ch\u1ee9ng nh\u1eadn.<\/p>\n<p data-start=\"290\" data-end=\"327\">L\u1ec7 ph\u00ed n\u00e0y \u00e1p d\u1ee5ng cho c\u00e1c d\u1ecbch v\u1ee5:<\/p>\n<ul>\n<li data-start=\"330\" data-end=\"414\">C\u1ea5p gi\u1ea5y ch\u1ee9ng nh\u1eadn quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, quy\u1ec1n s\u1edf h\u1eefu nh\u00e0, t\u00e0i s\u1ea3n g\u1eafn li\u1ec1n v\u1edbi \u0111\u1ea5t;<\/li>\n<li data-start=\"417\" data-end=\"459\">Ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd bi\u1ebfn \u0111\u1ed9ng v\u1ec1 \u0111\u1ea5t \u0111ai;<\/li>\n<li data-start=\"462\" data-end=\"491\">Tr\u00edch l\u1ee5c b\u1ea3n \u0111\u1ed3 \u0111\u1ecba ch\u00ednh;<\/li>\n<li data-start=\"494\" data-end=\"538\">Cung c\u1ea5p v\u0103n b\u1ea3n, s\u1ed1 li\u1ec7u h\u1ed3 s\u01a1 \u0111\u1ecba ch\u00ednh.<\/li>\n<\/ul>\n<p data-start=\"540\" data-end=\"671\">M\u1ee9c thu l\u1ec7 ph\u00ed \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh d\u1ef1a tr\u00ean \u0111i\u1ec1u ki\u1ec7n th\u1ef1c t\u1ebf v\u00e0 ch\u00ednh s\u00e1ch ph\u00e1t tri\u1ec3n kinh t\u1ebf \u2013 x\u00e3 h\u1ed9i c\u1ee7a \u0111\u1ecba ph\u01b0\u01a1ng, v\u1edbi nguy\u00ean t\u1eafc:<\/p>\n<ul>\n<li data-start=\"674\" data-end=\"828\">H\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n t\u1ea1i c\u00e1c qu\u1eadn, ph\u01b0\u1eddng n\u1ed9i th\u00e0nh c\u1ee7a th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c Trung \u01b0\u01a1ng ho\u1eb7c th\u1ecb x\u00e3 tr\u1ef1c thu\u1ed9c t\u1ec9nh c\u00f3 m\u1ee9c thu cao h\u01a1n c\u00e1c khu v\u1ef1c kh\u00e1c;<\/li>\n<li data-start=\"831\" data-end=\"881\">T\u1ed5 ch\u1ee9c ch\u1ecbu m\u1ee9c thu cao h\u01a1n h\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n.<\/li>\n<\/ul>\n<\/div>\n<h4 style=\"text-align: justify;\" data-zone-id=\"0\" data-line-index=\"11\" data-line=\"true\"><span class=\"ez-toc-section\" id=\"5-phi-tham-dinh-ho-so\"><\/span><strong>5. Ph\u00ed th\u1ea9m \u0111\u1ecbnh h\u1ed3 s\u01a1<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<div style=\"text-align: justify;\" data-zone-id=\"0\" data-line-index=\"12\" data-line=\"true\">\n<article class=\"text-token-text-primary w-full focus:outline-none [--shadow-height:45px] has-data-writing-block:pointer-events-none has-data-writing-block:-mt-(--shadow-height) has-data-writing-block:pt-(--shadow-height) [&amp;:has([data-writing-block])&gt;*]:pointer-events-auto scroll-mt-[calc(var(--header-height)+min(200px,max(70px,20svh)))]\" dir=\"auto\" tabindex=\"-1\" data-turn-id=\"request-WEB:11056931-0fef-4b1f-a0f2-ecb113942e82-11\" data-testid=\"conversation-turn-20\" data-scroll-anchor=\"true\" data-turn=\"assistant\">\n<div class=\"text-base my-auto mx-auto pb-10 [--thread-content-margin:--spacing(4)] thread-sm:[--thread-content-margin:--spacing(6)] thread-lg:[--thread-content-margin:--spacing(16)] px-(--thread-content-margin)\">\n<div class=\"[--thread-content-max-width:40rem] thread-lg:[--thread-content-max-width:48rem] mx-auto max-w-(--thread-content-max-width) flex-1 group\/turn-messages focus-visible:outline-hidden relative flex w-full min-w-0 flex-col agent-turn\" tabindex=\"-1\">\n<div class=\"flex max-w-full flex-col grow\">\n<div class=\"min-h-8 text-message relative flex w-full flex-col items-end gap-2 text-start break-words whitespace-normal [.text-message+&amp;]:mt-1\" dir=\"auto\" data-message-author-role=\"assistant\" data-message-id=\"b2fcb870-4f1b-4447-999b-436604851e2e\" data-message-model-slug=\"gpt-5-mini\">\n<div class=\"flex w-full flex-col gap-1 empty:hidden first:pt-[1px]\">\n<div class=\"markdown prose dark:prose-invert w-full break-words light markdown-new-styling\">\n<p data-start=\"0\" data-end=\"326\">Theo <strong>\u0110i\u1ec3m i Kho\u1ea3n 1 \u0110i\u1ec1u 5 Th\u00f4ng t\u01b0 85\/2019\/TT-BTC<\/strong> (s\u1eeda \u0111\u1ed5i, b\u1ed5 sung t\u1ea1i Th\u00f4ng t\u01b0 106\/2021\/TT-BTC), ph\u00ed th\u1ea9m \u0111\u1ecbnh h\u1ed3 s\u01a1 l\u00e0 kho\u1ea3n thu \u00e1p d\u1ee5ng cho c\u00f4ng vi\u1ec7c th\u1ea9m \u0111\u1ecbnh c\u00e1c \u0111i\u1ec1u ki\u1ec7n c\u1ea7n v\u00e0 \u0111\u1ee7 nh\u1eb1m th\u1ef1c hi\u1ec7n vi\u1ec7c c\u1ea5p gi\u1ea5y ch\u1ee9ng nh\u1eadn quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, quy\u1ec1n s\u1edf h\u1eefu nh\u00e0 \u1edf v\u00e0 t\u00e0i s\u1ea3n g\u1eafn li\u1ec1n v\u1edbi \u0111\u1ea5t.<\/p>\n<figure id=\"attachment_605114\" aria-describedby=\"caption-attachment-605114\" style=\"width: 800px\" class=\"wp-caption alignnone\"><img decoding=\"async\" class=\"size-full wp-image-605114\" src=\"https:\/\/blogcdn.muaban.net\/wp-content\/uploads\/2025\/11\/30090525\/phi-tham-dinh-ho-so.jpg\" alt=\"Ph\u00ed th\u1ea9m \u0111\u1ecbnh h\u1ed3 s\u01a1 l\u00e0 kho\u1ea3n thu \u00e1p d\u1ee5ng cho c\u00f4ng vi\u1ec7c th\u1ea9m \u0111\u1ecbnh c\u00e1c \u0111i\u1ec1u ki\u1ec7n c\u1ea7n v\u00e0 \u0111\u1ee7\" width=\"800\" height=\"450\" title=\"\" srcset=\"https:\/\/blogcdn.muaban.net\/wp-content\/uploads\/2025\/11\/30090525\/phi-tham-dinh-ho-so.jpg 800w, https:\/\/blogcdn.muaban.net\/wp-content\/uploads\/2025\/11\/30090525\/phi-tham-dinh-ho-so-768x432.jpg 768w, https:\/\/blogcdn.muaban.net\/wp-content\/uploads\/2025\/11\/30090525\/phi-tham-dinh-ho-so-696x392.jpg 696w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/><figcaption id=\"caption-attachment-605114\" class=\"wp-caption-text\">Ph\u00ed th\u1ea9m \u0111\u1ecbnh h\u1ed3 s\u01a1 l\u00e0 kho\u1ea3n thu \u00e1p d\u1ee5ng cho c\u00f4ng vi\u1ec7c th\u1ea9m \u0111\u1ecbnh c\u00e1c \u0111i\u1ec1u ki\u1ec7n c\u1ea7n v\u00e0 \u0111\u1ee7<\/figcaption><\/figure>\n<p data-start=\"328\" data-end=\"624\" data-is-last-node=\"\" data-is-only-node=\"\">Ph\u00ed n\u00e0y \u00e1p d\u1ee5ng cho t\u1ea5t c\u1ea3 tr\u01b0\u1eddng h\u1ee3p: c\u1ea5p l\u1ea7n \u0111\u1ea7u, c\u1ea5p m\u1edbi, c\u1ea5p \u0111\u1ed5i, c\u1ea5p l\u1ea1i gi\u1ea5y ch\u1ee9ng nh\u1eadn v\u00e0 ch\u1ee9ng nh\u1eadn bi\u1ebfn \u0111\u1ed9ng tr\u00ean gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u00e3 c\u1ea5p. M\u1ee9c thu \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh d\u1ef1a tr\u00ean quy m\u00f4 di\u1ec7n t\u00edch th\u1eeda \u0111\u1ea5t, t\u00ednh ch\u1ea5t ph\u1ee9c t\u1ea1p c\u1ee7a h\u1ed3 s\u01a1, m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng \u0111\u1ea5t v\u00e0 \u0111i\u1ec1u ki\u1ec7n c\u1ee5 th\u1ec3 c\u1ee7a t\u1eebng \u0111\u1ecba ph\u01b0\u01a1ng.<\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/article>\n<\/div>\n<h4 style=\"text-align: justify;\" data-zone-id=\"0\" data-line-index=\"13\" data-line=\"true\"><span class=\"ez-toc-section\" id=\"6-thue-thu-nhap-ca-nhan\"><\/span><strong>6. Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<div style=\"text-align: justify;\" data-zone-id=\"0\" data-line-index=\"14\" data-line=\"true\">\n<p data-start=\"0\" data-end=\"309\">Theo <a href=\"https:\/\/vanban.chinhphu.vn\/default.aspx?pageid=27160&amp;docid=51258\" target=\"_blank\" rel=\"nofollow noopener\"><strong>\u0110i\u1ec1u 14 v\u00e0 \u0110i\u1ec1u 27 Lu\u1eadt Thu\u1ebf Thu nh\u1eadp c\u00e1 nh\u00e2n 2007<\/strong><\/a> (\u0111\u00e3 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i n\u0103m 2014), khi l\u00e0m s\u1ed5 \u0111\u1ecf, ng\u01b0\u1eddi chuy\u1ec3n nh\u01b0\u1ee3ng quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t ph\u1ea3i n\u1ed9p <strong data-start=\"280\" data-end=\"308\">thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n 2%<\/strong> tr\u00ean <strong data-start=\"314\" data-end=\"339\">gi\u00e1 tr\u1ecb chuy\u1ec3n nh\u01b0\u1ee3ng<\/strong> ghi trong h\u1ee3p \u0111\u1ed3ng, tr\u1eeb c\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf theo Kho\u1ea3n 4 \u0110i\u1ec1u 4 Lu\u1eadt Thu\u1ebf TNCN 2007.<\/p>\n<p data-start=\"0\" data-end=\"309\">C\u00e1c tr\u01b0\u1eddng h\u1ee3p <strong data-start=\"453\" data-end=\"476\">\u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf TNCN<\/strong> g\u1ed3m: Thu nh\u1eadp t\u1eeb nh\u1eadn th\u1eeba k\u1ebf, qu\u00e0 t\u1eb7ng l\u00e0 b\u1ea5t \u0111\u1ed9ng s\u1ea3n gi\u1eefa v\u1ee3 v\u1edbi ch\u1ed3ng; cha \u0111\u1ebb, m\u1eb9 \u0111\u1ebb v\u1edbi con \u0111\u1ebb; cha nu\u00f4i, m\u1eb9 nu\u00f4i v\u1edbi con nu\u00f4i; cha ch\u1ed3ng, m\u1eb9 ch\u1ed3ng v\u1edbi con d\u00e2u; cha v\u1ee3, m\u1eb9 v\u1ee3 v\u1edbi con r\u1ec3; \u00f4ng n\u1ed9i, b\u00e0 n\u1ed9i v\u1edbi ch\u00e1u n\u1ed9i; \u00f4ng ngo\u1ea1i, b\u00e0 ngo\u1ea1i v\u1edbi ch\u00e1u ngo\u1ea1i; anh, ch\u1ecb, em ru\u1ed9t v\u1edbi nhau.<\/p>\n<\/div>\n<h3 style=\"text-align: justify;\" data-zone-id=\"0\" data-line-index=\"16\" data-line=\"true\"><span class=\"ez-toc-section\" id=\"ii-luu-y-khi-nop-le-phi-lam-so-do-nam-2025\"><\/span><strong>II. L\u01b0u \u00fd khi n\u1ed9p l\u1ec7 ph\u00ed l\u00e0m s\u1ed5 \u0111\u1ecf n\u0103m 2025<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<div data-zone-id=\"0\" data-line-index=\"17\" data-line=\"true\">\n<p style=\"text-align: justify;\" data-start=\"60\" data-end=\"194\">Khi n\u1ed9p l\u1ec7 ph\u00ed l\u00e0m s\u1ed5 \u0111\u1ecf n\u0103m 2025, ng\u01b0\u1eddi d\u00e2n c\u1ea7n l\u01b0u \u00fd m\u1ed9t s\u1ed1 \u0111i\u1ec3m quan tr\u1ecdng \u0111\u1ec3 tr\u00e1nh ph\u00e1t sinh chi ph\u00ed kh\u00f4ng c\u1ea7n thi\u1ebft v\u00e0 h\u1ea1n ch\u1ebf vi\u1ec7c ph\u1ea3i \u0111i l\u1ea1i nhi\u1ec1u l\u1ea7n do sai s\u00f3t trong h\u1ed3 s\u01a1. M\u1ed9t s\u1ed1 l\u01b0u \u00fd bao g\u1ed3m:<\/p>\n<ul>\n<li style=\"text-align: justify;\" data-start=\"125\" data-end=\"279\"><strong>Hi\u1ec3u r\u00f5 6 kho\u1ea3n ph\u00ed c\u1ea7n n\u1ed9p<\/strong> \u0111\u1ec3 tr\u00e1nh ph\u00e1t sinh chi ph\u00ed ngo\u00e0i d\u1ef1 ki\u1ebfn.<\/li>\n<li style=\"text-align: justify;\" data-start=\"282\" data-end=\"411\"><strong>N\u1eafm c\u00e1ch t\u00ednh l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1<\/strong> d\u1ef1a tr\u00ean gi\u00e1 tr\u1ecb v\u00e0 di\u1ec7n t\u00edch \u0111\u1ea5t theo quy \u0111\u1ecbnh \u0111\u1ecba ph\u01b0\u01a1ng \u0111\u1ec3 \u01b0\u1edbc t\u00ednh ch\u00ednh x\u00e1c s\u1ed1 ti\u1ec1n c\u1ea7n n\u1ed9p.<\/li>\n<li style=\"text-align: justify;\" data-start=\"414\" data-end=\"503\">Sau khi thanh to\u00e1n, <strong>ki\u1ec3m tra k\u1ef9<\/strong> th\u00f4ng tin <strong>h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb<\/strong> \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o \u0111\u00fang v\u00e0 \u0111\u1ee7.<\/li>\n<li style=\"text-align: justify;\" data-start=\"506\" data-end=\"597\">C\u00f3 th\u1ec3 <strong>n\u1ed9p l\u1ec7 ph\u00ed tr\u1ef1c ti\u1ebfp<\/strong>, qua b\u01b0u ch\u00ednh ho\u1eb7c tr\u1ef1c tuy\u1ebfn t\u00f9y theo \u0111i\u1ec1u ki\u1ec7n thu\u1eadn ti\u1ec7n.<\/li>\n<li style=\"text-align: justify;\" data-start=\"600\" data-end=\"677\"><strong>L\u01b0u gi\u1eef h\u00f3a \u0111\u01a1n, bi\u00ean lai<\/strong> c\u1ea9n th\u1eadn \u0111\u1ec3 ph\u1ee5c v\u1ee5 c\u00e1c th\u1ee7 t\u1ee5c li\u00ean quan v\u1ec1 sau.<\/li>\n<li style=\"text-align: justify;\" data-start=\"680\" data-end=\"782\">Th\u01b0\u1eddng xuy\u00ean <strong>c\u1eadp nh\u1eadt quy \u0111\u1ecbnh<\/strong> v\u00e0 m\u1ee9c thu l\u1ec7 ph\u00ed t\u1ea1i \u0111\u1ecba ph\u01b0\u01a1ng \u0111\u1ec3 b\u1ea3o \u0111\u1ea3m th\u1ef1c hi\u1ec7n \u0111\u00fang ph\u00e1p lu\u1eadt.<\/li>\n<li style=\"text-align: justify;\" data-start=\"785\" data-end=\"896\">N\u00ean <strong>ho\u00e0n t\u1ea5t th\u1ee7 t\u1ee5c trong n\u0103m 2025<\/strong> v\u00ec t\u1eeb 1\/1\/2026, b\u1ea3ng gi\u00e1 \u0111\u1ea5t m\u1edbi c\u00f3 th\u1ec3 khi\u1ebfn chi ph\u00ed t\u0103ng l\u00ean \u0111\u00e1ng k\u1ec3.<\/li>\n<\/ul>\n<figure id=\"attachment_605113\" aria-describedby=\"caption-attachment-605113\" style=\"width: 800px\" class=\"wp-caption alignnone\"><img decoding=\"async\" class=\"wp-image-605113 size-full\" style=\"text-align: center;\" src=\"https:\/\/blogcdn.muaban.net\/wp-content\/uploads\/2025\/11\/30090513\/luu-y-khi-nop-phi-le-phi-lam-so-do.jpg\" alt=\"L\u01b0u \u00fd khi n\u1ed9p l\u1ec7 ph\u00ed l\u00e0m s\u1ed5 \u0111\u1ecf n\u0103m 2025\" width=\"800\" height=\"450\" title=\"\" srcset=\"https:\/\/blogcdn.muaban.net\/wp-content\/uploads\/2025\/11\/30090513\/luu-y-khi-nop-phi-le-phi-lam-so-do.jpg 800w, https:\/\/blogcdn.muaban.net\/wp-content\/uploads\/2025\/11\/30090513\/luu-y-khi-nop-phi-le-phi-lam-so-do-768x432.jpg 768w, https:\/\/blogcdn.muaban.net\/wp-content\/uploads\/2025\/11\/30090513\/luu-y-khi-nop-phi-le-phi-lam-so-do-696x392.jpg 696w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/><figcaption id=\"caption-attachment-605113\" class=\"wp-caption-text\">L\u01b0u \u00fd khi n\u1ed9p l\u1ec7 ph\u00ed l\u00e0m s\u1ed5 \u0111\u1ecf n\u0103m 2025<\/figcaption><\/figure>\n<p style=\"text-align: justify;\">N\u1eafm r\u00f5 <a href=\"https:\/\/muaban.net\/blog\/cac-khoan-tien-can-nop-khi-lam-so-do-nam-2025-60...\" target=\"_blank\" rel=\"noopener\"><strong data-start=\"28\" data-end=\"77\">c\u00e1c kho\u1ea3n ti\u1ec1n c\u1ea7n n\u1ed9p khi l\u00e0m s\u1ed5 \u0111\u1ecf n\u0103m 2025<\/strong><\/a> gi\u00fap ng\u01b0\u1eddi d\u00e2n chu\u1ea9n b\u1ecb s\u1ed1 ti\u1ec1n \u0111\u1ea7y \u0111\u1ee7 v\u00e0 r\u00fat ng\u1eafn th\u1eddi gian th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c. \u0110\u1ec3 c\u1eadp nh\u1eadt nh\u1eefng th\u00f4ng tin m\u1edbi nh\u1ea5t v\u1ec1 <a href=\"https:\/\/muaban.net\/bat-dong-san\/ban-nha-dat-chung-cu\" target=\"_blank\" rel=\"noopener\"><strong>mua b\u00e1n nh\u00e0 \u0111\u1ea5t<\/strong><\/a>, gi\u00e1 \u0111\u1ea5t v\u00e0 c\u00e1c quy \u0111\u1ecbnh li\u00ean quan, h\u00e3y theo d\u00f5i <a href=\"https:\/\/muaban.net\/\" target=\"_blank\" rel=\"noopener\"><strong>Muaban.net<\/strong><\/a> th\u01b0\u1eddng xuy\u00ean \u0111\u1ec3 kh\u00f4ng b\u1ecf l\u1ee1 c\u00e1c tin t\u1ee9c v\u00e0 h\u01b0\u1edbng d\u1eabn h\u1eefu \u00edch.<\/p>\n<article class=\"text-token-text-primary w-full focus:outline-none [--shadow-height:45px] has-data-writing-block:pointer-events-none has-data-writing-block:-mt-(--shadow-height) has-data-writing-block:pt-(--shadow-height) [&amp;:has([data-writing-block])&gt;*]:pointer-events-auto scroll-mt-[calc(var(--header-height)+min(200px,max(70px,20svh)))]\" dir=\"auto\" tabindex=\"-1\" data-turn-id=\"request-WEB:11056931-0fef-4b1f-a0f2-ecb113942e82-17\" data-testid=\"conversation-turn-32\" data-scroll-anchor=\"true\" data-turn=\"assistant\">\n<div class=\"text-base my-auto mx-auto pb-10 [--thread-content-margin:--spacing(4)] thread-sm:[--thread-content-margin:--spacing(6)] thread-lg:[--thread-content-margin:--spacing(16)] px-(--thread-content-margin)\">\n<div class=\"[--thread-content-max-width:40rem] thread-lg:[--thread-content-max-width:48rem] mx-auto max-w-(--thread-content-max-width) flex-1 group\/turn-messages focus-visible:outline-hidden relative flex w-full min-w-0 flex-col agent-turn\" tabindex=\"-1\">\n<div class=\"flex max-w-full flex-col grow\">\n<div class=\"min-h-8 text-message relative flex w-full flex-col items-end gap-2 text-start break-words whitespace-normal [.text-message+&amp;]:mt-1\" dir=\"auto\" data-message-author-role=\"assistant\" data-message-id=\"1ac1abee-35b0-453b-a75c-a39d47c5c041\" data-message-model-slug=\"gpt-5-mini\">\n<div class=\"flex w-full flex-col gap-1 empty:hidden first:pt-[1px]\">\n<div class=\"markdown prose dark:prose-invert w-full break-words light markdown-new-styling\">\n<article class=\"text-token-text-primary w-full focus:outline-none [--shadow-height:45px] has-data-writing-block:pointer-events-none has-data-writing-block:-mt-(--shadow-height) has-data-writing-block:pt-(--shadow-height) [&amp;:has([data-writing-block])&gt;*]:pointer-events-auto scroll-mt-[calc(var(--header-height)+min(200px,max(70px,20svh)))]\" dir=\"auto\" tabindex=\"-1\" data-turn-id=\"request-WEB:11056931-0fef-4b1f-a0f2-ecb113942e82-18\" data-testid=\"conversation-turn-34\" data-scroll-anchor=\"true\" data-turn=\"assistant\">\n<div class=\"text-base my-auto mx-auto pb-10 [--thread-content-margin:--spacing(4)] thread-sm:[--thread-content-margin:--spacing(6)] thread-lg:[--thread-content-margin:--spacing(16)] px-(--thread-content-margin)\">\n<div class=\"[--thread-content-max-width:40rem] thread-lg:[--thread-content-max-width:48rem] mx-auto max-w-(--thread-content-max-width) flex-1 group\/turn-messages focus-visible:outline-hidden relative flex w-full min-w-0 flex-col agent-turn\" tabindex=\"-1\">\n<div class=\"flex max-w-full flex-col grow\">\n<div class=\"min-h-8 text-message relative flex w-full flex-col items-end gap-2 text-start break-words whitespace-normal [.text-message+&amp;]:mt-1\" dir=\"auto\" data-message-author-role=\"assistant\" data-message-id=\"44ce9105-a29d-4010-8b5f-40137e6797f7\" data-message-model-slug=\"gpt-5-mini\">\n<div class=\"flex w-full flex-col gap-1 empty:hidden first:pt-[1px]\">\n<div class=\"markdown prose dark:prose-invert w-full break-words light markdown-new-styling\">\n<p style=\"text-align: right;\" data-start=\"16\" data-end=\"352\" data-is-last-node=\"\" data-is-only-node=\"\"><strong>Ngu\u1ed3n tham kh\u1ea3o:<\/strong> thuvienphapluat.vn, laodong.vn<\/p>\n<p data-start=\"16\" data-end=\"352\" data-is-last-node=\"\" data-is-only-node=\"\"><strong>Xem th\u00eam: <\/strong><\/p>\n<ul>\n<li style=\"text-align: justify;\" data-start=\"16\" data-end=\"352\"><strong><a href=\"https:\/\/muaban.net\/blog\/dat-chua-co-so-do-co-duoc-xay-nha-khong-583265\/\" target=\"_blank\" rel=\"noopener\">\u0110\u1ea5t ch\u01b0a c\u00f3 s\u1ed5 \u0111\u1ecf c\u00f3 \u0111\u01b0\u1ee3c x\u00e2y nh\u00e0 kh\u00f4ng? \u0110i\u1ec1u ki\u1ec7n x\u00e2y d\u1ef1ng khi ch\u01b0a c\u00f3 s\u1ed5 \u0111\u1ecf?<\/a><\/strong><\/li>\n<li style=\"text-align: justify;\" data-start=\"16\" data-end=\"352\"><strong><a href=\"https:\/\/muaban.net\/blog\/bang-gia-dat-ha-noi-604042\/\" target=\"_blank\" rel=\"noopener\">B\u1ea3ng gi\u00e1 \u0111\u1ea5t H\u00e0 N\u1ed9i c\u1eadp nh\u1eadt t\u1eeb 01\/07\/2025 v\u00e0 d\u1ef1 ki\u1ebfn 2026<\/a><\/strong><\/li>\n<\/ul>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/article>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/article>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p><span class=\"span-reading-time rt-reading-time\" style=\"display: block;\"><span class=\"rt-label rt-prefix\">Th\u1eddi gian \u0111\u1ecdc:<\/span> <span class=\"rt-time\"> 6<\/span> <span class=\"rt-label rt-postfix\">ph\u00fat<\/span><\/span>Theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt \u0110\u1ea5t \u0111ai 2024, ng\u01b0\u1eddi d\u00e2n ch\u1ec9 \u0111\u01b0\u1ee3c c\u1ea5p s\u1ed5 \u0111\u1ecf sau khi ho\u00e0n t\u1ea5t \u0111\u1ea7y \u0111\u1ee7 ngh\u0129a v\u1ee5 t\u00e0i ch\u00ednh theo ph\u00e1p lu\u1eadt. V\u00ec v\u1eady, vi\u1ec7c n\u1eafm r\u00f5 c\u00e1c kho\u1ea3n ph\u00ed c\u1ea7n n\u1ed9p khi l\u00e0m s\u1ed5 \u0111\u1ecf l\u00e0 \u0111i\u1ec1u r\u1ea5t quan tr\u1ecdng \u0111\u1ec3 tr\u00e1nh ph\u00e1t sinh chi ph\u00ed v\u00e0 ch\u1eadm [&hellip;]<\/p>\n","protected":false},"author":463,"featured_media":605111,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"ub_ctt_via":"","_lmt_disableupdate":"no","_lmt_disable":"no","footnotes":""},"categories":[16],"tags":[],"class_list":{"0":"post-605105","1":"post","2":"type-post","3":"status-publish","4":"format-standard","5":"has-post-thumbnail","7":"category-nha-dat"},"featured_image_src":"https:\/\/blogcdn.muaban.net\/wp-content\/uploads\/2025\/11\/30090445\/cac-khoan-tien-can-nop-khi-lam-so-do-nam-2025.jpg","author_info":{"display_name":"Uy\u00ean Nguy\u1ec5n Ph\u01b0\u01a1ng","author_link":"https:\/\/muaban.net\/blog\/tac-gia\/uyen-phuong\/"},"acf":[],"modified_by":"Nguy\u1ec5n Uy\u00ean","_links":{"self":[{"href":"https:\/\/muaban.net\/blog\/wp-json\/wp\/v2\/posts\/605105","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/muaban.net\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/muaban.net\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/muaban.net\/blog\/wp-json\/wp\/v2\/users\/463"}],"replies":[{"embeddable":true,"href":"https:\/\/muaban.net\/blog\/wp-json\/wp\/v2\/comments?post=605105"}],"version-history":[{"count":5,"href":"https:\/\/muaban.net\/blog\/wp-json\/wp\/v2\/posts\/605105\/revisions"}],"predecessor-version":[{"id":605295,"href":"https:\/\/muaban.net\/blog\/wp-json\/wp\/v2\/posts\/605105\/revisions\/605295"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/muaban.net\/blog\/wp-json\/wp\/v2\/media\/605111"}],"wp:attachment":[{"href":"https:\/\/muaban.net\/blog\/wp-json\/wp\/v2\/media?parent=605105"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/muaban.net\/blog\/wp-json\/wp\/v2\/categories?post=605105"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/muaban.net\/blog\/wp-json\/wp\/v2\/tags?post=605105"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}