{"id":31540,"date":"2023-12-07T10:43:13","date_gmt":"2023-12-07T10:43:13","guid":{"rendered":"https:\/\/masterskills.org\/blog\/lai-ve-von-capital-gain-la-gi-ban-chat-va-vi-du.html"},"modified":"2023-12-23T08:18:03","modified_gmt":"2023-12-23T01:18:03","slug":"lai-ve-von-capital-gain-la-gi-ban-chat-va-vi-du","status":"publish","type":"post","link":"https:\/\/masterskills.org\/blog\/lai-ve-von-capital-gain-la-gi-ban-chat-va-vi-du.html","title":{"rendered":"L\u00e3i v\u1ec1 v\u1ed1n (Capital gain) l\u00e0 g\u00ec? B\u1ea3n ch\u1ea5t v\u00e0 v\u00ed d\u1ee5"},"content":{"rendered":"
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L\u00e3i v\u1ec1 v\u1ed1n (Capital gain)<\/font><\/h2>\n

\u0110\u1ecbnh ngh\u0129a<\/b><\/p>\n

L\u00e3i v\u1ec1 v\u1ed1n<\/b> trong ti\u1ebfng Anh l\u00e0 Capital gain<\/b>.\u00a0<\/p>\n

L\u00e3i v\u1ec1 v\u1ed1n<\/i> l\u00e0 s\u1ef1 gia t\u0103ng gi\u00e1 tr\u1ecb c\u1ee7a m\u1ed9t\u00a0t\u00e0i s\u1ea3n v\u1ed1n\u00a0(kho\u1ea3n \u0111\u1ea7u t\u01b0 ho\u1eb7c b\u1ea5t \u0111\u1ed9ng s\u1ea3n) mang l\u1ea1i cho t\u00e0i s\u1ea3n gi\u00e1 tr\u1ecb cao h\u01a1n gi\u00e1 mua ban \u0111\u1ea7u. Ti\u1ec1n l\u00e3i kh\u00f4ng \u0111\u01b0\u1ee3c nh\u1eadn ra cho \u0111\u1ebfn khi t\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c b\u00e1n.\u00a0M\u1ed9t kho\u1ea3n l\u00e3i v\u1ec1 v\u1ed1n c\u00f3 th\u1ec3 l\u00e0\u00a0ng\u1eafn h\u1ea1n\u00a0(d\u01b0\u1edbi m\u1ed9t n\u0103m) ho\u1eb7c d\u00e0i h\u1ea1n (tr\u00ean m\u1ed9t n\u0103m) v\u00e0 ph\u00e1t sinh m\u1ed9t kho\u1ea3n thu\u1ebf thu nh\u1eadp.<\/p>\n

Hi\u1ec3u theo c\u00e1ch \u0111\u01a1n gi\u1ea3n, l\u00e3i v\u1ec1 v\u1ed1n<\/i> l\u00e0 kho\u1ea3n ch\u00eanh l\u1ec7ch d\u01b0\u01a1ng gi\u1eefa gi\u00e1 b\u00e1n t\u00e0i s\u1ea3n v\u00e0 gi\u00e1 mua ban \u0111\u1ea7u.<\/p>\n

B\u1ea3n ch\u1ea5t<\/font><\/h3>\n

M\u1eb7c d\u00f9 l\u00e3i v\u1ec1 v\u1ed1n<\/i> th\u01b0\u1eddng li\u00ean quan \u0111\u1ebfn c\u1ed5 phi\u1ebfu v\u00e0\u00a0qu\u0129 do bi\u1ebfn \u0111\u1ed9ng gi\u00e1 v\u1ed1n c\u00f3 c\u1ee7a ch\u00fang, l\u00e3i v\u1ec1 v\u1ed1n c\u00f3 th\u1ec3 x\u1ea3y ra \u0111\u1ed1i v\u1edbi b\u1ea5t k\u00ec ch\u1ee9ng kho\u00e1n n\u00e0o \u0111\u01b0\u1ee3c b\u00e1n v\u1edbi gi\u00e1 cao h\u01a1n\u00a0gi\u00e1 mua\u00a0\u0111\u00e3 \u0111\u01b0\u1ee3c tr\u1ea3 cho n\u00f3.<\/p>\n

L\u00e3i v\u1ec1 v\u1ed1n v\u00e0 l\u1ed7 v\u1ec1 v\u1ed1n ch\u1ec9 ph\u00e1t sinh khi m\u1ed9t t\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c b\u00e1n, \u0111i\u1ec1u n\u00e0y g\u00e2y ra m\u1ed9t s\u1ef1 ki\u1ec7n ch\u1ecbu thu\u1ebf.\u00a0C\u00e1c kho\u1ea3n l\u00e3i v\u00e0 l\u1ed7 ch\u01b0a th\u1ef1c hi\u1ec7n, \u0111\u00f4i khi \u0111\u01b0\u1ee3c g\u1ecdi l\u00e0 l\u00e3i v\u00e0 l\u1ed7 tr\u00ean gi\u1ea5y, ph\u1ea3n \u00e1nh s\u1ef1 t\u0103ng ho\u1eb7c gi\u1ea3m gi\u00e1 tr\u1ecb c\u1ee7a kho\u1ea3n \u0111\u1ea7u t\u01b0 nh\u01b0ng ch\u01b0a g\u00e2y ra s\u1ef1 ki\u1ec7n ch\u1ecbu thu\u1ebf.<\/p>\n

K\u1ebft qu\u1ea3 c\u1ee7a c\u00e1c kho\u1ea3n l\u00e3i v\u00e0 l\u1ed7 v\u1ec1 v\u1ed1n<\/font><\/h3>\n

– L\u00e3i v\u1ec1 v\u1ed1n<\/span> ng\u1eafn h\u1ea1n x\u1ea3y ra \u0111\u1ed1i v\u1edbi ch\u1ee9ng kho\u00e1n n\u1eafm gi\u1eef trong m\u1ed9t n\u0103m ho\u1eb7c \u00edt h\u01a1n. Nh\u1eefng kho\u1ea3n l\u00e3i n\u00e0y \u0111\u01b0\u1ee3c \u0111\u00e1nh thu\u1ebf d\u01b0\u1edbi d\u1ea1ng thu nh\u1eadp th\u00f4ng th\u01b0\u1eddng d\u1ef1a tr\u00ean t\u00ecnh tr\u1ea1ng n\u1ed9p thu\u1ebf c\u1ee7a t\u1eebng c\u00e1 nh\u00e2n v\u00e0 t\u1ed5ng thu nh\u1eadp \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh.\u00a0<\/p>\n

– L\u00e3i v\u1ec1 v\u1ed1n d\u00e0i h\u1ea1n th\u01b0\u1eddng b\u1ecb \u0111\u00e1nh thu\u1ebf \u1edf m\u1ee9c th\u1ea5p h\u01a1n thu nh\u1eadp th\u01b0\u1eddng xuy\u00ean.\u00a0T\u1ec9 l\u1ec7 l\u00e3i v\u1ec1 v\u1ed1n d\u00e0i h\u1ea1n l\u00e0 20% trong khung thu\u1ebf cao nh\u1ea5t.\u00a0H\u1ea7u h\u1ebft ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n h\u01b0\u1edfng thu\u1ebf su\u1ea5t tr\u00ean th\u1eb7ng d\u01b0 v\u1ed1n d\u00e0i h\u1ea1n 15%.\u00a0Tuy nhi\u00ean, nh\u1eefng ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ch\u1ec9 ki\u1ebfm \u0111\u01b0\u1ee3c 38.600 \u0111\u00f4 la \u0111\u1ed5 l\u1ea1i (77.200 \u0111\u00f4 la \u0111\u1ed1i v\u1edbi nh\u1eefng ng\u01b0\u1eddi k\u1ebft h\u00f4n khai thu\u1ebf chung) s\u1ebd tr\u1ea3 m\u1ee9c thu\u1ebf su\u1ea5t tr\u00ean th\u1eb7ng d\u01b0 v\u1ed1n d\u00e0i h\u1ea1n l\u00e0 0%.<\/p>\n

V\u00ed d\u1ee5<\/font><\/h3>\n

Jeff \u0111\u00e3 mua 100 c\u1ed5 phi\u1ebfu c\u1ee7a c\u1ed5 phi\u1ebfu Amazon v\u00e0o ng\u00e0y 30 th\u00e1ng 1 , v\u1edbi gi\u00e1 $ 350 m\u1ed7i c\u1ed5 phi\u1ebfu.\u00a0Hai n\u0103m sau, v\u00e0o ng\u00e0y 30 th\u00e1ng 1 , \u00f4ng b\u00e1n t\u1ea5t c\u1ea3 c\u00e1c c\u1ed5 phi\u1ebfu v\u1edbi gi\u00e1 833 \u0111\u00f4 la m\u1ed7i c\u1ed5 phi\u1ebfu.\u00a0<\/p>\n

Gi\u1ea3 s\u1eed kh\u00f4ng c\u00f3 ph\u00ed li\u00ean quan \u0111\u1ebfn vi\u1ec7c b\u00e1n h\u00e0ng, Jeff nh\u1eadn ra m\u1ee9c l\u00e3i v\u1ec1 v\u1ed1n<\/span> l\u00e0 48.300 $ (833 * 100 – 350 * 100 = 48.300)<\/p>\n

Jeff ki\u1ebfm \u0111\u01b0\u1ee3c 80.000 \u0111\u00f4 la m\u1ed7i n\u0103m, \u0111\u01b0a anh \u1ea5y v\u00e0o nh\u00f3m thu nh\u1eadp kh\u1ed5ng l\u1ed3 (38.601 $ – 425.800 $ \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n; 77.201$ – 479.000 $ \u0111\u1ed1i v\u1edbi nh\u1eefng ng\u01b0\u1eddi k\u1ebft h\u00f4n n\u1ed9p ri\u00eang) \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n \u00e1p d\u1ee5ng m\u1ee9c thu\u1ebf su\u1ea5t tr\u00ean th\u1eb7ng d\u01b0 v\u1ed1n d\u00e0i h\u1ea1n l\u00e0 15%.<\/p>\n

Do \u0111\u00f3, s\u1ed1 ti\u1ec1n thu\u1ebf Jeff ph\u1ea3i n\u1ed9p \u0111\u1ed1i v\u1edbi giao d\u1ecbch n\u00e0y l\u00e0: 48.300 x 15%= 7,245 ($)<\/p>\n

(T\u00e0i li\u1ec7u tham kh\u1ea3o: Capital Gain, Investopedia)<\/i><\/p>\n<\/p><\/div>\n","protected":false},"excerpt":{"rendered":"

\n L\u00e3i v\u1ec1 v\u1ed1n (ti\u1ebfng Anh: Capital gain) l\u00e0 kho\u1ea3n ch\u00eanh l\u1ec7ch d\u01b0\u01a1ng gi\u1eefa gi\u00e1 b\u00e1n t\u00e0i s\u1ea3n v\u00e0 gi\u00e1 mua ban \u0111\u1ea7u.\n <\/div>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[417],"tags":[],"_links":{"self":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/31540"}],"collection":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/comments?post=31540"}],"version-history":[{"count":0,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/31540\/revisions"}],"wp:attachment":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/media?parent=31540"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/categories?post=31540"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/tags?post=31540"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}