{"id":31546,"date":"2023-12-07T10:43:36","date_gmt":"2023-12-07T10:43:36","guid":{"rendered":"https:\/\/masterskills.org\/blog\/thue-tren-thang-du-von-capital-gains-tax-la-gi.html"},"modified":"2023-12-23T08:23:53","modified_gmt":"2023-12-23T01:23:53","slug":"thue-tren-thang-du-von-capital-gains-tax-la-gi","status":"publish","type":"post","link":"https:\/\/masterskills.org\/blog\/thue-tren-thang-du-von-capital-gains-tax-la-gi.html","title":{"rendered":"Thu\u1ebf tr\u00ean th\u1eb7ng d\u01b0 v\u1ed1n (Capital Gains Tax) l\u00e0 g\u00ec?"},"content":{"rendered":"
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H\u00ecnh minh h\u1ecda<\/p>\n<\/div>\n<\/div>\n

Thu\u1ebf tr\u00ean th\u1eb7ng d\u01b0 v\u1ed1n (Capital Gains Tax)<\/font><\/h2>\n

\u0110\u1ecbnh ngh\u0129a
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Thu\u1ebf tr\u00ean th\u1eb7ng d\u01b0 v\u1ed1n<\/b> trong ti\u1ebfng Anh l\u00e0 Capital Gains Tax<\/i>.<\/p>\n

Thu\u1ebf tr\u00ean th\u1eb7ng d\u01b0 v\u1ed1n<\/i><\/span> l\u00e0 m\u1ed9t kho\u1ea3n thu\u1ebf \u0111\u01b0\u1ee3c \u0111\u00e1nh gi\u00e1 d\u1ef1a tr\u00ean ch\u00eanh l\u1ec7ch d\u01b0\u01a1ng gi\u1eefa gi\u00e1 b\u00e1n c\u1ee7a t\u00e0i s\u1ea3n v\u00e0 gi\u00e1 mua ban \u0111\u1ea7u c\u1ee7a n\u00f3.<\/p>\n

Thu\u1ebf tr\u00ean th\u1eb7ng d\u01b0 v\u1ed1n<\/span> d\u00e0i h\u1ea1n<\/i> l\u00e0 m\u1ed9t kho\u1ea3n thu\u1ebf \u0111\u00e1nh v\u00e0o l\u1ee3i nhu\u1eadn t\u1eeb vi\u1ec7c b\u00e1n t\u00e0i s\u1ea3n n\u1eafm gi\u1eef trong h\u01a1n m\u1ed9t n\u0103m, t\u1ec9 l\u1ec7 l\u00e0 0%, 15% ho\u1eb7c 20%, t\u00f9y thu\u1ed9c v\u00e0o khung thu\u1ebf.\u00a0<\/p>\n

Thu\u1ebf tr\u00ean th\u1eb7ng d\u01b0 v\u1ed1n<\/span> ng\u1eafn h\u1ea1n<\/i>\u00a0\u00e1p d\u1ee5ng cho c\u00e1c t\u00e0i s\u1ea3n n\u1eafm gi\u1eef trong m\u1ed9t n\u0103m ho\u1eb7c d\u01b0\u1edbi m\u1ed9t n\u0103m, v\u00e0 \u0111\u01b0\u1ee3c \u0111\u00e1nh thu\u1ebf nh\u01b0 thu nh\u1eadp th\u00f4ng th\u01b0\u1eddng.<\/p>\n

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

– L\u00e3i v\u1ec1 v\u1ed1n<\/b> c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c gi\u1ea3m b\u1eb1ng c\u00e1ch kh\u1ea5u tr\u1eeb c\u00e1c\u00a0kho\u1ea3n l\u1ed7 tr\u00ean v\u1ed1n\u00a0x\u1ea3y ra khi m\u1ed9t t\u00e0i s\u1ea3n ch\u1ecbu thu\u1ebf \u0111\u01b0\u1ee3c b\u00e1n v\u1edbi gi\u00e1 th\u1ea5p h\u01a1n gi\u00e1 mua ban \u0111\u1ea7u.\u00a0T\u1ed5ng l\u00e3i tr\u00ean v\u1ed1n tr\u1eeb \u0111i t\u1ed5ng l\u1ed7 tr\u00ean v\u1ed1n \u0111\u01b0\u1ee3c g\u1ecdi l\u00e0 “l\u00e3i tr\u00ean v\u1ed1n r\u00f2ng”.<\/p>\n

– Thu\u1ebf tr\u00ean th\u1eb7ng d\u01b0 v\u1ed1n ch\u1ec9 \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng khi m\u1ed9t t\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c b\u00e1n. \u0110i\u1ec1u n\u00e0y c\u00f3 ngh\u0129a l\u00e0 c\u1ed5\u00a0phi\u1ebfu s\u1ebd kh\u00f4ng b\u1ecb \u0111\u00e1nh thu\u1ebf \u00a0tr\u00ean th\u1eb7ng d\u01b0 v\u1ed1n cho \u0111\u1ebfn khi ch\u00fang \u0111\u01b0\u1ee3c b\u00e1n, b\u1ea5t k\u1ec3 b\u1ea1n c\u00f3 n\u1eafm gi\u1eef ch\u00fang trong bao l\u00e2u.<\/p>\n

– L\u1ee3i nhu\u1eadn tr\u00ean m\u1ed9t t\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c b\u00e1n sau ch\u01b0a \u0111\u1ea7y m\u1ed9t n\u0103m s\u1edf h\u1eefu th\u01b0\u1eddng \u0111\u01b0\u1ee3c x\u1eed l\u00ed cho c\u00e1c m\u1ee5c \u0111\u00edch thu\u1ebf nh\u01b0 th\u1ec3 \u0111\u00f3 l\u00e0 ti\u1ec1n c\u00f4ng hay ti\u1ec1n l\u01b0\u01a1ng. L\u1ee3i nhu\u1eadn nh\u01b0 v\u1eady \u0111\u01b0\u1ee3c th\u00eam v\u00e0o\u00a0thu nh\u1eadp ki\u1ebfm \u0111\u01b0\u1ee3c\u00a0ho\u1eb7c\u00a0thu nh\u1eadp b\u00ecnh th\u01b0\u1eddng c\u1ee7a b\u1ea1n.\u00a0B\u1ea1n b\u1ecb \u0111\u00e1nh thu\u1ebf \u1edf m\u1ee9c th\u1eb7ng d\u01b0 v\u1ed1n ng\u1eafn h\u1ea1n c\u00f9ng m\u1ee9c v\u1edbi thu nh\u1eadp th\u01b0\u1eddng xuy\u00ean c\u1ee7a b\u1ea1n.\u00a0M\u1ed9t ngo\u1ea1i l\u1ec7 l\u00e0 khi s\u1ed1 ti\u1ec1n l\u00e3i \u0111\u1ea1t \u0111\u01b0\u1ee3c s\u1ebd \u0111\u1ea9y b\u1ea1n v\u00e0o m\u1ed9t\u00a0khung\u00a0thu\u1ebf c\u1eadn bi\u00ean\u00a0cao h\u01a1n.<\/p>\n

– \u0110i\u1ec1u t\u01b0\u01a1ng t\u1ef1 c\u0169ng \u00e1p d\u1ee5ng cho\u00a0c\u1ed5 t\u1ee9c\u00a0\u0111\u01b0\u1ee3c tr\u1ea3 b\u1eb1ng m\u1ed9t t\u00e0i s\u1ea3n, \u0111\u00f3 kh\u00f4ng ph\u1ea3i kho\u1ea3n l\u00e3i v\u1ec1 v\u1ed1n nh\u01b0ng \u0111\u1ea1i di\u1ec7n cho l\u1ee3i nhu\u1eadn.\u00a0\u1ede M\u1ef9, c\u1ed5 t\u1ee9c \u0111\u01b0\u1ee3c \u0111\u00e1nh thu\u1ebf d\u01b0\u1edbi d\u1ea1ng thu nh\u1eadp th\u00f4ng th\u01b0\u1eddng cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf n\u1eb1m trong khung thu\u1ebf 15% v\u00e0 cao h\u01a1n.<\/p>\n

Li\u00ean h\u1ec7 th\u1ef1c ti\u1ec5n<\/font><\/h3>\n

D\u01b0\u1edbi \u0111\u00e2y l\u00e0 h\u1ec7 th\u1ed1ng thu\u1ebf t\u1ea1i m\u1ed9t s\u1ed1 n\u01a1i tr\u00ean th\u1ebf gi\u1edbi:<\/p>\n

– Australia:\u00a0Ch\u1ec9 ph\u1ea3i tr\u1ea3 thu\u1ebf \u0111\u00e1nh tr\u00ean th\u1eb7ng d\u01b0 v\u1ed1n t\u1ea1i Australia khi n\u00e0o c\u00f3 th\u1eb7ng d\u01b0 v\u1ed1n t\u1eeb ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0. \u0110\u00e2y kh\u00f4ng ph\u1ea3i l\u00e0 m\u1ed9t s\u1eafc thu\u1ebf ri\u00eang m\u00e0 n\u00f3 l\u00e0 m\u1ed9t b\u1ed9 ph\u1eadn c\u1ee7a h\u1ec7 th\u1ed1ng thu\u1ebf thu nh\u1eadp.<\/p>\n

Th\u1eb7ng d\u01b0 v\u1ed1n l\u00e0 ti\u1ec1n thu \u0111\u01b0\u1ee3c t\u1eeb vi\u1ec7c b\u00e1n t\u00e0i s\u1ea3n sau khi \u0111\u00e3 tr\u1eeb \u0111i chi ph\u00ed ban \u0111\u1ea7u c\u1ee7a n\u00f3. Mi\u1ec5n gi\u1ea3m thu\u1ebf \u0111\u01b0\u1ee3c x\u00e9t cho t\u1eebng tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3. K\u1ec3 t\u1eeb ng\u00e0y 21 th\u00e1ng 9 n\u0103m 1999, c\u00e1c c\u00e1 nh\u00e2n v\u00e0 qu\u0129<\/span> t\u01b0\u01a1ng h\u1ed7 s\u1ebd \u0111\u01b0\u1ee3c gi\u1ea3m 50% thu\u1ebf th\u1eb7ng d\u01b0 v\u1ed1n \u0111\u1ed1i v\u1edbi c\u00e1c giao d\u1ecbch ph\u00e1t sinh sau th\u1eddi gian n\u00e0y.<\/p>\n

– B\u1ec9:\u00a0B\u1ec9 kh\u00f4ng \u0111\u00e1nh thu\u1ebf tr\u00ean v\u1ed1n th\u1eb7ng d\u01b0.<\/p>\n

– Canada:\u00a0T\u1ea1i qu\u1ed1c gia n\u00e0y, 50% th\u1eb7ng d\u01b0 v\u1ed1n s\u1ebd b\u1ecb \u0111\u00e1nh thu\u1ebf v\u1edbi m\u1ee9c thu\u1ebf thu nh\u1eadp b\u00ecnh th\u01b0\u1eddng. Hi\u1ec7n t\u1ea1i v\u1eabn ch\u01b0a c\u00f3 s\u1ef1 kh\u00e1c bi\u1ec7t gi\u1eefa th\u1eb7ng d\u01b0 v\u1ed1n d\u00e0i h\u1ea1n v\u00e0 th\u1eb7ng d\u01b0 v\u1ed1n ng\u1eafn h\u1ea1n. Tuy nhi\u00ean c\u0169ng c\u00f3 m\u1ed9t v\u00e0i ngo\u1ea1i l\u1ec7, v\u00ed d\u1ee5 nh\u01b0 b\u00e1n nh\u00e0 ri\u00eang l\u00e0 m\u1ed9t ho\u1ea1t \u0111\u1ed9ng kh\u00f4ng ch\u1ecbu thu\u1ebf.<\/p>\n

– Ph\u00e1p: C\u00e1c kho\u1ea3n th\u1eb7ng d\u01b0 v\u1ed1n \u0111\u1ec1u ch\u1ecbu chung m\u1ed9t m\u1ee9c thu\u1ebf l\u00e0 27%, tuy nhi\u00ean trong m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p \u0111\u1eb7c bi\u1ec7t m\u1ee9c thu\u1ebf n\u00e0y c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c gi\u1ea3m xu\u1ed1ng ho\u1eb7c mi\u1ec5n tr\u1eeb (v\u00ed d\u1ee5 nh\u01b0 b\u00e1n nh\u00e0 ri\u00eang)<\/p>\n

– \u0110\u1ee9c:\u00a0Hi\u1ec7n t\u1ea1i \u0110\u1ee9c v\u1eabn ch\u01b0a \u0111\u00e1nh thu\u1ebf \u0111\u1ed1i v\u1edbi l\u01b0\u1ee3ng v\u1ed1n thu \u0111\u01b0\u1ee3c sau khi n\u1eafm gi\u1eef b\u1ea5t \u0111\u1ed9ng s\u1ea3n trong v\u00f2ng 10 n\u0103m ho\u1eb7c c\u1ed5 phi\u1ebfu trong kho\u1ea3ng th\u1eddi gian m\u1ed9t n\u0103m. Tuy nhi\u00ean qu\u1ed1c gia n\u00e0y \u0111ang l\u00ean k\u1ebf ho\u1ea1ch \u00e1p d\u1ee5ng thu\u1ebf tr\u00ean th\u1eb7ng d\u01b0 v\u1ed1n v\u1edbi m\u1ee9c thu\u1ebf su\u1ea5t t\u1eeb 20% \u0111\u1ebfn 30%, b\u1eaft \u0111\u1ea7u v\u00e0o n\u0103m 2008 ho\u1eb7c 2009…<\/p>\n

(T\u00e0i li\u1ec7u tham kh\u1ea3o: Capital Gains Tax, Investopedia;\u00a0Capital Gains Tax, Thu\u1ebf tr\u00ean th\u1eb7ng d\u01b0 v\u1ed1n)<\/i><\/p>\n<\/p><\/div>\n","protected":false},"excerpt":{"rendered":"

\n Thu\u1ebf tr\u00ean th\u1eb7ng d\u01b0 v\u1ed1n (ti\u1ebfng Anh: Capital Gains Tax) l\u00e0 m\u1ed9t kho\u1ea3n thu\u1ebf \u0111\u01b0\u1ee3c \u0111\u00e1nh gi\u00e1 d\u1ef1a tr\u00ean ch\u00eanh l\u1ec7ch d\u01b0\u01a1ng gi\u1eefa gi\u00e1 b\u00e1n c\u1ee7a t\u00e0i s\u1ea3n v\u00e0 gi\u00e1 mua ban \u0111\u1ea7u c\u1ee7a n\u00f3.\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\/31546"}],"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=31546"}],"version-history":[{"count":0,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/31546\/revisions"}],"wp:attachment":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/media?parent=31546"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/categories?post=31546"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/tags?post=31546"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}