{"id":50,"date":"2025-01-25T15:26:38","date_gmt":"2025-01-25T15:26:38","guid":{"rendered":"https:\/\/henryhuyennguyen.com\/eng\/?p=50"},"modified":"2025-01-25T15:26:42","modified_gmt":"2025-01-25T15:26:42","slug":"tien-loi-tu-ban-nha-capital-gain-duoc-danh-thue-nhu-the-nao","status":"publish","type":"post","link":"https:\/\/henryhuyennguyen.com\/eng\/index.php\/2025\/01\/25\/tien-loi-tu-ban-nha-capital-gain-duoc-danh-thue-nhu-the-nao\/","title":{"rendered":"Ti\u1ec1n l\u1eddi t\u1eeb b\u00e1n nh\u00e0 (Capital gain) \u0111\u01b0\u1ee3c \u0111\u00e1nh thu\u1ebf nh\u01b0 th\u1ebf\u00a0n\u00e0o?"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">\u201cCapital gain\u201d \u2013 l\u00e0 s\u1ed1 ti\u1ec1n l\u1eddi thu v\u1ec1 \u0111\u01b0\u1ee3c khi b\u00e1n m\u1ed9t c\u0103n nh\u00e0 (hay stock, mutual fund, v.v..). S\u1ed1 ti\u1ec1n l\u1eddi n\u00e0y \u0111\u01b0\u1ee3c \u0111\u00e1nh thu\u1ebf kh\u00e1c v\u1edbi c\u00e1c kho\u1ea3n thu nh\u1eadp (income) kh\u00e1c.&nbsp; S\u1ef1 kh\u00e1c bi\u1ec7t n\u1eb1m \u1edf ch\u1ed7 \u0111\u1ea7u t\u01b0&nbsp;<strong>d\u00e0i h\u1ea1n<\/strong>&nbsp;hay<strong>&nbsp;ng\u1eafn h\u1ea1n<\/strong>.&nbsp;Khi b\u1ea1n mua v\u00e0 s\u1edf h\u1eefu m\u1ed9t c\u0103n nh\u00e0 trong v\u00f2ng 1 n\u0103m tr\u1edf l\u1ea1i (ng\u1eafn h\u1ea1n). N\u1ebfu b\u00e1n c\u00f3 l\u1eddi, ti\u1ec1n l\u1eddi s\u1ebd \u0111\u01b0\u1ee3c \u0111\u00e1nh thu\u1ebf nh\u01b0 c\u00e1c thu nh\u1eadp kh\u00e1c. Tuy nhi\u00ean, n\u1ebfu b\u1ea1n s\u1edf h\u1eefu c\u0103n nh\u00e0 t\u1eeb 1 n\u0103m + 1 ng\u00e0y tr\u1edf l\u00ean (d\u00e0i h\u1ea1n), m\u1ee9c thu\u1ebf t\u1ed1i \u0111a b\u1ea1n ph\u1ea3i \u0111\u00f3ng l\u00e0 20%. N\u1ebfu b\u1ea1n c\u00f3 thu nh\u1eadp \u00edt h\u01a1n $406,750 (\u0111\u1ed9c th\u00e2n) hay $457,600 (cho v\u1ee3 ch\u1ed3ng) th\u00ec m\u1ee9c thu\u1ebf t\u1ed1i \u0111a b\u1ea1n tr\u1ea3 l\u00e0 15%.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>L\u00e0m c\u00e1ch n\u00e0o \u0111\u1ec3 t\u00ednh l\u1eddi bao nhi\u00eau?<\/strong><br>Ti\u1ec1n l\u1eddi (capital gain) = Gi\u00e1 b\u00e1n \u2013 Gi\u00e1 tr\u1ecb c\u0103n b\u1ea3n (basis)<br>Khi b\u1ea1n mua nh\u00e0, gi\u00e1 mua \u0111\u01b0\u1ee3c g\u1ecdi l\u00e0 gi\u00e1 tr\u1ecb c\u0103n b\u1ea3n c\u1ee7a c\u0103n nh\u00e0 (basis). Gi\u00e1 tr\u1ecb n\u00e0y s\u1ebd \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh m\u1ed7i khi b\u1ea1n tu b\u1ed5, s\u1eeda sang. V\u00ed d\u1ee5: b\u1ea1n mua c\u0103n nh\u00e0 gi\u00e1 $100,000. Gi\u00e1 tr\u1ecb c\u0103n b\u1ea3n (basis) c\u1ee7a c\u0103n nh\u00e0 l\u00fac n\u00e0y l\u00e0 $100,000. Tuy nhi\u00ean b\u1ea1n b\u1ecf th\u00eam $10,000 \u0111\u1ec3 l\u00e0m n\u1ec1n (floor) m\u1edbi. L\u00fac n\u00e0y gi\u00e1 tr\u1ecb c\u0103n b\u1ea3n (basis) tr\u1edf th\u00e0nh $110,000.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">B\u1ea1n c\u00f3 th\u1ec3 theo nh\u1eefng b\u01b0\u1edbc d\u01b0\u1edbi \u0111\u00e2y \u0111\u1ec3 t\u00ednh xem m\u00ecnh l\u1eddi bao nhi\u00eau khi b\u00e1n nh\u00e0.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">1. Gi\u00e1 mua _________<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">2. C\u00e1c ph\u00ed t\u1ed5n li\u00ean quan \u0111\u1ebfn c\u0103n nh\u00e0 _______________<br>\u2013 G\u1ed3m c\u00e1c kho\u1ea3n sau \u0111\u00e2y<br>\u2013 Ph\u00ed t\u1ed5n khi mua: lu\u1eadt s\u01b0 ph\u00ed, ki\u1ec3m tra nh\u00e0, ph\u00ed sang t\u00ean nh\u00e0, v.v\u2026<br>\u2013 Ph\u00ed t\u1ed5n khi b\u00e1n: ph\u00ed ki\u1ec3m tra nh\u00e0, ti\u1ec1n hoa h\u1ed3ng cho agent, ti\u1ec1n s\u1eeda sang tr\u01b0\u1edbc khi b\u00e1n v.v..<br>\u2013 Ph\u00ed t\u1ed5n khi tr\u00f9ng tu, s\u1eeda sang nh\u00e0 (improvement): Th\u00eam ph\u00f2ng, s\u1eeda (remodel) nh\u00e0 b\u1ebfp, ph\u00f2ng t\u1eafm, v.v\u2026 L\u01b0u \u00fd: S\u1edf thu\u1ebf (IRS) ph\u00e2n bi\u1ec7t s\u1eeda sang \u0111\u1ec3 l\u00e0m t\u1ed1t h\u01a1n (improvement) v\u00e0 s\u1eeda sang nh\u1eefng g\u00ec h\u01b0 h\u1ea1i (repair). Tr\u01b0\u1eddng h\u1ee3p s\u1eeda c\u1ed1ng h\u01b0, b\u1ebfp h\u01b0 v.v\u2026 b\u1ea1n s\u1ebd kh\u00f4ng \u0111\u01b0\u1ee3c c\u1ed9ng v\u00e0o \u0111\u00e2y.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">3. \u0110\u00e2y l\u00e0 gi\u00e1 tr\u1ecb c\u0103n b\u1ea3n \u0111\u00e3 \u0111i\u1ec1u ch\u1ec9nh (adjusted cost basis) _____________<br>\u2013 C\u1ed9ng 1 v\u00e0 2 l\u1ea1i<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">4. Ti\u1ec1n l\u1eddi (Capital gain) ______<br>\u2013 L\u1ea5y gi\u00e1 b\u00e1n tr\u1eeb #3<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Tr\u01b0\u1eddng h\u1ee3p \u0111\u00e2y l\u00e0 c\u0103n nh\u00e0 ch\u00ednh (primary residence) c\u1ee7a b\u1ea1n:<\/strong><br>B\u1ea1n \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf n\u1ebfu l\u1eddi \u00edt h\u01a1n $250,000 (\u0111\u1ed9c th\u00e2n), v\u00e0 $500,000 (v\u1ee3 ch\u1ed3ng). \u0110i\u1ec1u ki\u1ec7n: B\u1ea1n ph\u1ea3i s\u1edf h\u1eefu c\u0103n nh\u00e0 \u00edt nh\u1ea5t l\u00e0 2 n\u0103m. V\u00e0 ph\u1ea3i \u1edf trong c\u0103n nh\u00e0 n\u00e0y \u00edt nh\u1ea5t 2 n\u0103m trong 5 n\u0103m g\u1ea7n nh\u1ea5t.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Tr\u01b0\u1eddng h\u1ee3p \u0111\u00e2y l\u00e0 nh\u00e0 \u0111\u1ec3 \u0111\u1ea7u t\u01b0 (investment property<\/strong>): B\u1ea1n s\u1ebd c\u00f3 nh\u1eefng l\u1ef1a ch\u1ecdn sau.<br>\u2013 \u0110\u00f3ng thu\u1ebf tr\u00ean ti\u1ec1n l\u1eddi (capital gain) thu \u0111\u01b0\u1ee3c. T\u00f9y theo \u0111\u1ea7u t\u01b0 d\u00e0i h\u1ea1n hay ng\u1eafn h\u1ea1n, m\u1ee9c thu\u1ebf s\u1ebd kh\u00e1c nhau.<br>\u2013 Ngo\u00e0i ra, b\u1ea1n c\u00f3 th\u1ec3 ho\u00e3n thu\u1ebf b\u1eb1ng c\u00e1ch s\u1eed d\u1ee5ng lu\u1eadt ho\u00e1n \u0111\u1ed5i (1031 exchange). Lu\u1eadt n\u00e0y cho ph\u00e9p b\u1ea1n d\u00f9ng to\u00e0n b\u1ed9 s\u1ed1 ti\u1ec1n b\u00e1n \u0111\u01b0\u1ee3c, \u0111\u1ea7u t\u01b0 v\u00e0o m\u1ed9t c\u0103n nh\u00e0 kh\u00e1c.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u201cCapital gain\u201d \u2013 l\u00e0 s\u1ed1 ti\u1ec1n l\u1eddi thu v\u1ec1 \u0111\u01b0\u1ee3c khi b\u00e1n m\u1ed9t c\u0103n nh\u00e0 (hay stock, mutual fund, v.v..). S\u1ed1 ti\u1ec1n l\u1eddi n\u00e0y \u0111\u01b0\u1ee3c \u0111\u00e1nh thu\u1ebf kh\u00e1c v\u1edbi c\u00e1c kho\u1ea3n thu nh\u1eadp (income) kh\u00e1c.&nbsp; S\u1ef1 kh\u00e1c bi\u1ec7t n\u1eb1m \u1edf ch\u1ed7 \u0111\u1ea7u t\u01b0&nbsp;d\u00e0i h\u1ea1n&nbsp;hay&nbsp;ng\u1eafn h\u1ea1n.&nbsp;Khi b\u1ea1n mua v\u00e0 s\u1edf h\u1eefu m\u1ed9t c\u0103n nh\u00e0 trong v\u00f2ng [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"sfsi_plus_gutenberg_text_before_share":"","sfsi_plus_gutenberg_show_text_before_share":"","sfsi_plus_gutenberg_icon_type":"","sfsi_plus_gutenberg_icon_alignemt":"","sfsi_plus_gutenburg_max_per_row":"","footnotes":""},"categories":[1],"tags":[],"class_list":["post-50","post","type-post","status-publish","format-standard","hentry","category-uncategorized"],"jetpack_featured_media_url":"","_links":{"self":[{"href":"https:\/\/henryhuyennguyen.com\/eng\/index.php\/wp-json\/wp\/v2\/posts\/50","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/henryhuyennguyen.com\/eng\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/henryhuyennguyen.com\/eng\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/henryhuyennguyen.com\/eng\/index.php\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/henryhuyennguyen.com\/eng\/index.php\/wp-json\/wp\/v2\/comments?post=50"}],"version-history":[{"count":1,"href":"https:\/\/henryhuyennguyen.com\/eng\/index.php\/wp-json\/wp\/v2\/posts\/50\/revisions"}],"predecessor-version":[{"id":51,"href":"https:\/\/henryhuyennguyen.com\/eng\/index.php\/wp-json\/wp\/v2\/posts\/50\/revisions\/51"}],"wp:attachment":[{"href":"https:\/\/henryhuyennguyen.com\/eng\/index.php\/wp-json\/wp\/v2\/media?parent=50"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/henryhuyennguyen.com\/eng\/index.php\/wp-json\/wp\/v2\/categories?post=50"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/henryhuyennguyen.com\/eng\/index.php\/wp-json\/wp\/v2\/tags?post=50"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}