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Cách tính thuế khi chuyển nhượng quyền thuê đất
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Cách tính thuế khi chuyển nhượng quyền thuê đất

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Thu nhập tính thuế từ chuyển nhượng quyền thuê đất, thuê mặt nước được xác định như thế nào ?

 

 

Trả lời:

Điều 21 Nghị định số 65/2013/NĐ-CP ngày 27/6/2013 của Chính phủ quy định chi tiết má»™t số Ä‘iều của Luật thuế thu nhập cá nhân và Luật sá»­a đổi, bổ sung má»™t số Ä‘iều của Luật thuế thu nhập cá nhân quy định thu nhập tính thuế từ chuyển nhượng quyền thuê đất, thuê mặt nÆ°á»›c được xác định  nhÆ° sau:

1. Thu nhập tính thuế từ chuyển nhượng quyền thuê đất, thuê mặt nước được xác định bằng giá cho thuê lại trừ (-) giá thuê và các chi phí liên quan.

2. Giá cho thuê lại được xác định căn cứ vào giá thực tế ghi trên hợp đồng.

Trường hợp đơn giá cho thuê lại trên hợp đồng thấp hơn giá do Ủy ban nhân dân cấp tỉnh quy định tại thời điểm cho thuê lại thì giá cho thuê lại được xác định căn cứ theo bảng giá do Ủy ban nhân dân cấp tỉnh quy định.

3. Giá thuê được xác định căn cứ vào hợp đồng thuê.

4. Chi phí liên quan là các khoản chi thực tế phát sinh và có chứng từ, hóa đơn hợp pháp, bao gồm:

a) Các loại phí, lệ phí theo quy định liên quan đến quyền thuê đất, thuê mặt nước;

b) Các chi phí cải tạo đất, mặt nước;

c) Các chi phí khác liên quan trực tiếp đến cho thuê lại.

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