Bài báo khoa học

Personal income tax is a tax amount hat income earners must deduct part of their salary or other revenues into the state budget after deductions have been calculated. Personal income tax from real estate transfer is one of the irregular incomes, and belongs to the income subject to personal income tax. However, if an individual’s house, residential land use right and land-attact assets are the onlt house or residential land, the individual who earns income from the transfer of real estate will be eligible for exemption personal income tax. This is a provision of the Law on the rights of individuals to transfer real to be unique. Thus, this legal right needs to be widely disseminated to the people so that people understand their rights.