1/ Ap dung GTGC ban than = 9 trieu/thang; nguoi phu thuoc = 3,6 trieu/thang. 2/ Dieu chinh qui dinh dieu kien xac dinh ca nhan cu tru can cu thoi han thue nha de o tren hop dong thue nha la 183 ngay tro len. 3/ Ca nhan khong co HDLD hoac co HDLD duoi 3 thang bi khau tru 10% doi voi thu nha tu 2 trieu dong tro len (khong phan biet co MST hay chua). 4/ Ap dung thong nhat viec xac dinh thu nhap tu chuyen nhuong co phan. 5/ Bo sung qui dinh mien thue doi voi ca nhan chuyen nhuong chi co duy nhat mot nha o, quyen su dung dat o. 6/Phi bao hiem tich luy mua Bao hiem nhan tho, BH khong bat buoc, tich luy dong quy huu tri tu nguyen khong cong vao thu nhap de khau tru. HUONG DAN CHI TIET THUC HIEN THEO VAN BAN HUONG DAN TAI THONG TU CUA BO TAI CHINH