{"id":10091,"date":"2020-04-10T10:50:38","date_gmt":"2020-04-10T03:50:38","guid":{"rendered":"https:\/\/anvilaw.com\/vi\/?p=10091"},"modified":"2022-03-03T08:47:12","modified_gmt":"2022-03-03T01:47:12","slug":"2-944-luat-su-truong-thanh-duc-ve-mat-ky-thuat-phap-ly-va-thuc-te-viec-hoi-to-nghi-dinh-20-khong-vuong-gi-ca","status":"publish","type":"post","link":"https:\/\/anvilaw.com\/vi\/2-944-luat-su-truong-thanh-duc-ve-mat-ky-thuat-phap-ly-va-thuc-te-viec-hoi-to-nghi-dinh-20-khong-vuong-gi-ca\/","title":{"rendered":"2.944. Lu\u1eadt s\u01b0 Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c: V\u1ec1 m\u1eb7t k\u1ef9 thu\u1eadt, ph\u00e1p l\u00fd v\u00e0 th\u1ef1c t\u1ebf, vi\u1ec7c h\u1ed3i t\u1ed1 Ngh\u1ecb \u0111\u1ecbnh 20 kh\u00f4ng v\u01b0\u1edbng g\u00ec c\u1ea3"},"content":{"rendered":"

(CFF) – Hy h\u01b0\u0303u l\u0103\u0301m m\u01a1\u0301i co\u0301 tr\u01b0\u01a1\u0300ng h\u01a1\u0323p doanh nghi\u00ea\u0323p “n\u00f4\u0323i” chuy\u00ea\u0309n gia\u0301 khi co\u0301 ch\u00eanh l\u00ea\u0323ch thu\u00ea\u0301 su\u00e2\u0301t gi\u01b0\u0303a ca\u0301c \u0111i\u0323a ba\u0300n \u01b0u \u0111a\u0303i \u0111\u00e2\u0300u t\u01b0.<\/h4>\n

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Du\u0300 \u0111\u00f4\u0300ng y\u0301 s\u01b0\u0309a Nghi\u0323 \u0111i\u0323nh 20, nh\u01b0ng B\u00f4\u0323 Ta\u0300i chi\u0301nh v\u00e2\u0303n kh\u00f4ng \u0111\u00f4\u0300ng y\u0301 \u00e1p d\u1ee5ng h\u1ed3i t\u1ed1 v\u1ec1 n\u0103m 2017 v\u00e0 2018, khi\u00ea\u0301n doanh nghi\u00ea\u0323p v\u00e2\u0303n pha\u0309i n\u1ed9p ha\u0300ng nghi\u0300n ty\u0309 \u0111\u1ed3ng thu\u1ebf thu nh\u1eadp do quy \u0111\u1ecbnh b\u1ea5t c\u1eadp tr\u01b0\u1edbc \u0111\u00e2y. Ch\u00fang t\u00f4i \u0111\u00e3 trao \u0111\u00f4\u0309i v\u01a1\u0301i Lu\u00e2\u0323t s\u01b0 Trong Thanh \u0110\u01b0\u0301c, Tro\u0323ng ta\u0300i vi\u00ean Trung t\u00e2m Tro\u0323ng ta\u0300i qu\u00f4\u0301c t\u00ea\u0301 Vi\u00ea\u0323t Nam xung quanh v\u00e2\u0301n \u0111\u00ea\u0300 na\u0300y.<\/p>\n

T\u01b0\u0300 khi Nghi\u0323 \u0111i\u0323nh 20 ra \u0111\u01a1\u0300i, \u00f4ng la\u0300 m\u00f4\u0323t trong nh\u01b0\u0303ng ng\u01b0\u01a1\u0300i \u0111\u00e2\u0300u ti\u00ean ki\u00ea\u0301n nghi\u0323 nh\u01b0\u0303ng \u0111i\u00ea\u0309m b\u00e2\u0301t c\u00e2\u0323p trong vi\u00ea\u0323c kh\u00f4\u0301ng ch\u00ea\u0301 chi phi\u0301 la\u0303i vay \u0111\u01b0\u01a1\u0323c tr\u01b0\u0300 ta\u0323i \u0111i\u00ea\u0300u 8 nghi\u0323 \u0111i\u0323nh na\u0300y. Ta\u0323i sao t\u01b0\u0300 nga\u0300y \u0111o\u0301 \u00f4ng \u0111a\u0303 d\u01b0\u0323 li\u00ea\u0323u \u0111\u01b0\u01a1\u0323c nh\u01b0\u0303ng \u0111i\u00ea\u0300u ch\u01b0a h\u01a1\u0323p ly\u0301 ta\u0323i Nghi\u0323 \u0111i\u0323nh 20, th\u01b0a \u00f4ng?\u00a0<\/strong><\/p>\n

Khi \u0111o\u0323c n\u00f4\u0323i dung Nghi\u0323 \u0111i\u0323nh na\u0300y, t\u00f4i \u0111a\u0303 th\u00e2\u0301y ngay nh\u01b0\u0303ng b\u00e2\u0301t c\u00e2\u0323p. Kho\u1ea3n 3, \u0110i\u1ec1u 8 Nghi\u0323 \u0111i\u0323nh 20 \u0111\u01b0\u01a1\u0323c \u0111\u01b0a ra v\u01a1\u0301i hy vo\u0323ng g\u00f3p ph\u1ea7n ch\u1ed1ng chuy\u1ec3n gi\u00e1 \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p FDI. B\u1edfi m\u1ed9t trong nh\u1eefng c\u00e1ch th\u1ee9c c\u00e1c doanh nghi\u1ec7p n\u00e0y chuy\u1ec3n gi\u00e1 l\u00e0 th\u00f4ng qua chi tr\u1ea3 l\u00e3i vay v\u1ed1n s\u1ea3n xu\u1ea5t kinh doanh t\u1eeb c\u00f4ng ty m\u1eb9 sang c\u00f4ng ty con \u0111\u1ec3 chuy\u1ec3n h\u1ebft l\u00e3i v\u1ec1 n\u01b0\u1edbc.<\/p>\n

Tuy nhi\u00ean, \u0111i\u1ec1u n\u00e0y s\u1ebd kh\u00f4ng ph\u00f9 h\u1ee3p v\u1edbi t\u1ea5t c\u1ea3 doanh nghi\u1ec7p trong n\u01b0\u1edbc. B\u1edfi l\u1ebd, c\u00e1c doanh nghi\u1ec7p c\u00f9ng c\u00f4ng ty con \u0111\u1ec1u ho\u1ea1t \u0111\u1ed9ng tr\u00ean l\u00e3nh th\u1ed5 Vi\u1ec7t Nam n\u00ean \u0111\u1ec1u ph\u1ea3i \u00e1p d\u1ee5ng c\u00e1c quy \u0111\u1ecbnh v\u1ec1 ch\u00ednh s\u00e1ch thu\u1ebf c\u1ee7a ph\u00e1p lu\u1eadt. Chi phi\u0301 c\u1ee7a doanh nghi\u1ec7p n\u00e0y l\u1ea1i l\u00e0 thu nh\u1eadp c\u1ee7a doanh nghi\u1ec7p kia v\u00e0 ki\u1ec3u g\u00ec c\u0169ng ph\u1ea3i n\u1ed9p thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p t\u1eeb 18 – 20%. Hy h\u01b0\u0303u l\u0103\u0301m m\u01a1\u0301i co\u0301 tr\u01b0\u01a1\u0300ng h\u01a1\u0323p doanh nghi\u00ea\u0323p “n\u00f4\u0323i” chuy\u00ea\u0309n gia\u0301 khi co\u0301 ch\u00eanh l\u00ea\u0323ch thu\u00ea\u0301 su\u00e2\u0301t gi\u01b0\u0303a ca\u0301c \u0111i\u0323a ba\u0300n \u01b0u \u0111a\u0303i \u0111\u00e2\u0300u t\u01b0.<\/p>\n

H\u1ea7u h\u1ebft c\u00e1c doanh nghi\u1ec7p Vi\u1ec7t Nam \u0111\u1ec1u r\u1ea5t thi\u1ebfu v\u1ed1n, n\u00ean ph\u1ea3i \u0111i vay l\u00e0 ch\u1ee7 y\u1ebfu. \u0110\u1eb7c bi\u1ec7t, \u1edf nhi\u1ec1u t\u1eadp \u0111o\u00e0n, c\u00f4ng ty con do n\u0103ng l\u1ef1c h\u1ea1n ch\u1ebf, t\u00e0i s\u1ea3n b\u1ea3o \u0111\u1ea3m \u00edt, kh\u00f4ng \u0111\u1ee7 s\u1ef1 t\u00edn nhi\u1ec7m \u0111\u1ec3 vay v\u1edbi l\u00e3i su\u1ea5t th\u1ea5p, n\u00ean c\u00f4ng ty m\u1eb9 ph\u1ea3i \u0111\u1ee9ng ra m\u1edbi c\u00f3 th\u1ec3 huy \u0111\u1ed9ng \u0111\u01b0\u1ee3c v\u1ed1n v\u00e0 ph\u00e2n b\u1ed5 xu\u1ed1ng c\u00e1c c\u00f4ng ty con. V\u00ec v\u1eady, n\u1ebfu t\u1ed5ng chi ph\u00ed l\u00e3i vay” tr\u00ean 20%, th\u1eadm ch\u00ed 50% m\u00e0 l\u00e0 chi ph\u00ed th\u1eadt, h\u1ee3p l\u00fd, h\u1ee3p l\u1ec7 th\u00ec c\u0169ng n\u00ean \u0111\u01b0\u1ee3c ch\u1ea5p nh\u1eadn. Chi phi\u0301 th\u00e2\u0323t, h\u01a1\u0323p ly\u0301, h\u01a1\u0323p l\u00ea\u0323, c\u00e2\u0300n thi\u00ea\u0301t la\u0323i kh\u00f4ng cho doanh nghi\u00ea\u0323p \u0111\u01b0\u01a1\u0323c kh\u00e2\u0301u tr\u01b0\u0300 khi ti\u0301nh thu\u00ea\u0301 Thu nh\u00e2\u0323p doanh nghi\u00ea\u0323p la\u0300 oan \u01b0\u0301c, v\u00f4 ly\u0301 v\u00f4 cu\u0300ng.<\/p>\n

Khoa\u0309n 3 \u0111i\u00ea\u0300u 8 \u0111a\u0301ng ra chi\u0309 a\u0301p du\u0323ng v\u01a1\u0301i doanh nghi\u00ea\u0323p FDI vi\u0300 chu\u0301ng ta kh\u00f4ng qua\u0309n \u0111\u01b0\u01a1\u0323c \u0111\u00e2\u0300u va\u0300o cu\u0303ng nh\u01b0 \u0111\u00e2\u0300u ra cu\u0309a ho\u0323. B\u00f4\u0323 Ta\u0300i chi\u0301nh hy vo\u0323ng kh\u00f4\u0301ng ch\u00ea\u0301 chi phi\u0301 la\u0303i vay \u0111\u01b0\u01a1\u0323c tr\u01b0\u0300 \u01a1\u0309 m\u01b0\u0301c 20% thi\u0300 se\u0303 “\u0111a\u0301nh” \u0111\u01b0\u01a1\u0323c chuy\u00ea\u0309n gia\u0301 \u01a1\u0309 khu v\u01b0\u0323c FDI nh\u01b0ng th\u01b0\u0323c t\u00ea\u0301 cu\u0303ng kh\u00f4ng h\u00ea\u0300 “\u0111a\u0301nh” \u0111\u01b0\u01a1\u0323c.<\/p>\n

C\u00e2u chuy\u00ea\u0323n na\u0300y la\u0300m t\u00f4i li\u00ean t\u01b0\u01a1\u0309ng \u0111\u00ea\u0301n chi phi\u0301 qua\u0309ng ca\u0301o, ti\u00ea\u0301p thi\u0323 khuy\u00ea\u0301n ma\u0323i\u2026 tr\u01b0\u01a1\u0301c \u0111\u00e2y cu\u0303ng bi\u0323 kh\u00f4\u0301ng ch\u00ea\u0301 kh\u00f4ng qua\u0301 10%, sau \u0111o\u0301 t\u0103ng l\u00ean 15% trong 3 n\u0103m \u0111\u00e2\u0300u. N\u00ea\u0301u doanh nghi\u00ea\u0323p chi th\u00e2\u0323t 100% thi\u0300 cu\u0303ng pha\u0309i ch\u00e2\u0301p nh\u00e2\u0323n cho ho\u0323 \u0111\u01b0\u01a1\u0323c tr\u01b0\u0300 khi ti\u0301nh thu\u00ea\u0301. Co\u0300n n\u00ea\u0301u la\u0300 chi b\u00e2\u0301t h\u01a1\u0323p pha\u0301p thi\u0300 1 \u0111\u00f4\u0300ng cu\u0303ng pha\u0309i thu.<\/p>\n

Sau h\u01a1n 2 n\u0103m, B\u00f4\u0323 Ta\u0300i chi\u0301nh \u0111\u00e3 c\u00f3 m\u1ed9t s\u1ed1 \u0111\u1ed9ng th\u00e1i s\u1eeda ch\u1eefa so v\u1edbi quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh. C\u1ee5 th\u1ec3 l\u00e0 t\u1ef7 l\u1ec7 kh\u1ed1ng ch\u1ebf \u0111\u00e3 \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh t\u1eeb 20% l\u00ean 30% EBITDA, cho ph\u00e9p t\u00ednh chi ph\u00ed l\u00e3i thu\u1ea7n v\u00e0 ngo\u1ea1i tr\u1eeb m\u1ed9t s\u1ed1 s\u1ebd kh\u00f4ng \u00e1p d\u1ee5ng Ngh\u1ecb \u0111\u1ecbnh 20 nh\u01b0 t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng, c\u00f4ng ty b\u1ea3o hi\u1ec3m, c\u00f4ng ty ch\u1ee9ng kho\u00e1n, c\u00e1c kho\u1ea3n v\u1ed1n ODA. Nh\u01a1\u0300 \u0111o\u0301, 90% doanh nghi\u00ea\u0323p thu\u00f4\u0323c di\u00ea\u0323n \u0111i\u00ea\u0300u chi\u0309nh cu\u0309a Nghi\u0323 \u0111i\u0323nh 20 “thoa\u0301t”. Nh\u01b0ng n\u00ea\u0301u tri\u00ea\u0323t \u0111\u00ea\u0309, B\u00f4\u0323 Ta\u0300i chi\u0301nh pha\u0309i cho phe\u0301p kh\u00f4ng a\u0301p du\u0323ng \u0111i\u00ea\u0300u na\u0300y v\u01a1\u0301i doanh nghi\u00ea\u0323p Vi\u00ea\u0323t Nam vi\u0300 doanh nghi\u00ea\u0323p th\u00e2\u0323t s\u01b0\u0323 chi\u0323u chi phi\u0301 la\u0303i vay na\u0300y.<\/p>\n

Sau h\u01a1n 2 n\u0103m doanh nghi\u00ea\u0323p, chuy\u00ean gia mi\u00ea\u0323t ma\u0300i ki\u00ea\u0301n nghi, pha\u0309n bi\u00ea\u0323n, B\u00f4\u0323 Ta\u0300i chi\u0301nh m\u01a1\u0301i s\u01b0\u0309a quy \u0111i\u0323nh kh\u00f4\u0301ng ch\u00ea\u0301 chi phi\u0301 la\u0303i vay \u0111\u01b0\u01a1\u0323c tr\u01b0\u0300. \u00d4ng th\u00e2\u0301y s\u01b0\u0323 ti\u00ea\u0301p thu na\u0300y co\u0301 ch\u00e2\u0323m tr\u00ea\u0303 kh\u00f4ng?\u00a0<\/strong><\/p>\n

\u0110u\u0301ng la\u0300 pha\u0309i qua 2-3 l\u00e2\u0300n Thu\u0309 t\u01b0\u01a1\u0301ng Chi\u0301nh phu\u0309 chi\u0309 \u0111a\u0323o thi\u0300 ho\u0323 m\u01a1\u0301i s\u01b0\u0309a. Ban \u0111\u00e2\u0300u ho\u0323 kh\u00f4ng ti\u00ea\u0301p thu ti\u0301 na\u0300o ca\u0309, nh\u01b0ng khi th\u00e2\u0301y bi\u0323 no\u0301i nhi\u00ea\u0300u qua\u0301, g\u00e2y s\u01b0\u0301c e\u0301p nhi\u00ea\u0300u qua\u0301, Thu\u0309 t\u01b0\u01a1\u0301ng chi\u0309 \u0111a\u0323o nhi\u00ea\u0300u qua\u0301 thi\u0300 m\u01a1\u0301i la\u0300m. N\u00ea\u0301u nh\u01b0 ngay t\u01b0\u0300 2017, ho\u0323 l\u0103\u0301ng nghe ca\u0301c y\u0301 ki\u00ea\u0301n pha\u0309n bi\u00ea\u0323n ma\u0300 s\u01b0\u0309a lu\u00f4n thi\u0300 kh\u00f4ng co\u0301 chuy\u00ea\u0323n doanh nghi\u00ea\u0323p y\u00eau c\u00e2\u0300u h\u00f4\u0300i t\u00f4\u0301 la\u0323i ca\u0301c khoa\u0309n thu t\u01b0\u0300 2017 \u0111\u00ea\u0301n nay.<\/p>\n

Gi\u01a1\u0300 h\u00f4\u0300i t\u00f4\u0301 kh\u00f4ng v\u01b0\u01a1\u0301ng gi\u0300 lu\u00e2\u0323t ca\u0309, c\u01a1 ba\u0309n \u0111i\u00ea\u0300u na\u0300y co\u0301 l\u01a1\u0323i cho \u0111\u00f4\u0301i t\u01b0\u01a1\u0323ng a\u0301p du\u0323ng thi\u0300 n\u00ean h\u00f4\u0300i t\u00f4\u0301.<\/p>\n

Co\u0301 y\u0301 ki\u00ea\u0301n no\u0301i h\u00f4\u0300i t\u00f4\u0301 thi\u0300 kh\u00f4ng co\u0301 c\u0103n c\u01b0\u0301 pha\u0301p ly\u0301, v\u01b0\u01a1\u0301ng m\u0103\u0301c nhi\u00ea\u0300u th\u01b0\u0301. V\u00e2\u0323y theo \u00f4ng co\u0301 h\u00f4\u0300i t\u00f4\u0301 \u0111\u01b0\u01a1\u0323c cho nh\u01b0\u0303ng khoa\u0309n doanh nghi\u00ea\u0323p \u0111a\u0303 pha\u0309i n\u00f4\u0323p t\u01b0\u0300 2017-2018 hay kh\u00f4ng, th\u01b0a \u00f4ng?\u00a0<\/em><\/strong><\/p>\n

C\u0103n c\u01b0\u0301 pha\u0301p ly\u0301 c\u01b0\u0323c ky\u0300 ro\u0303. Vi\u1ec7c h\u1ed3i t\u1ed1 c\u0169ng c\u00f3 \u0111\u1ea7y \u0111\u1ee7 c\u01a1 s\u1edf ph\u00e1p l\u00fd. \u0110i\u1ec1u 152 Lu\u1eadt ban h\u00e0nh v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt n\u0103m 2015 quy \u0111\u1ecbnh, trong tr\u01b0\u1eddng h\u1ee3p c\u1ea7n thi\u1ebft \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o l\u1ee3i \u00edch chung c\u1ee7a x\u00e3 h\u1ed9i, th\u1ef1c hi\u1ec7n quy\u1ec1n, l\u1ee3i \u00edch c\u1ee7a t\u1ed5 ch\u1ee9c ca\u0301 nh\u00e2n, v\u0103n b\u1ea3n quy ph\u1ea1m ph\u00e1p lu\u1eadt \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh hi\u1ec7u l\u1ef1c tr\u1edf v\u1ec1 tr\u01b0\u1edbc (h\u1ed3i t\u1ed1).<\/p>\n

\u0110i\u00ea\u0309n hi\u0300nh la\u0300 Lu\u00e2\u0323t \u0110\u00e2\u0300u t\u01b0 lu\u00f4n co\u0301 \u0111i\u00ea\u0300u khoa\u0309n v\u00ea\u0300 h\u00f4\u0300i t\u00f4\u0301. Gia\u0309 s\u01b0\u0309, khi Nha\u0300 n\u01b0\u01a1\u0301c cho thu\u00ea \u0111\u00e2\u0301t gia\u0301 re\u0309, sau \u0111o\u0301 ban ha\u0300nh v\u0103n ba\u0309n thay \u0111\u00f4\u0309i m\u01b0\u0301c gia\u0301 cho thu\u00ea thi\u0300 lu\u00f4n lu\u00f4n co\u0301 c\u00e2u nha\u0300 \u0111\u00e2\u0300u t\u01b0 \u0111\u01b0\u01a1\u0323c gi\u01b0\u0303 nguy\u00ean quy\u00ea\u0300n l\u01a1\u0323i \u0111a\u0303 h\u01b0\u01a1\u0309ng tr\u01b0\u01a1\u0301c \u0111o\u0301. Nguy\u00ean li\u0301 la\u0300 nh\u01b0 v\u00e2\u0323y.<\/p>\n

\u0110i\u00ea\u0300u kho\u0301 \u01a1\u0309 \u0111\u00e2y la\u0300 nh\u01b0\u0303ng khoa\u0309n doanh nghi\u00ea\u0323p \u0111a\u0303 n\u00f4\u0323p r\u00f4\u0300i thi\u0300 doanh nghi\u00ea\u0323p \u0111a\u0303 quy\u00ea\u0301t toa\u0301n, c\u00f4\u0309 t\u01b0\u0301c \u0111a\u0303 chia\u2026 Nh\u01b0ng v\u01a1\u0301i nh\u01b0\u0303ng khoa\u0309n \u0111a\u0303 n\u00f4\u0323p, hoa\u0300n toa\u0300n co\u0301 th\u00ea\u0309 cho doanh nghi\u00ea\u0323p bu\u0300 tr\u01b0\u0300 cho nh\u01b0\u0303ng ky\u0300 ti\u0301nh thu\u00ea\u0301 sau na\u0300y. Co\u0301 nghi\u0303a, thay vi\u0300 pha\u0309i n\u00f4\u0323p ng\u00e2n sa\u0301ch cho nh\u01b0\u0303ng khoa\u0309n thu\u00ea\u0301 \u0111o\u0301, doanh nghi\u00ea\u0323p co\u0301 th\u00ea\u0309 \u0111\u01b0\u01a1\u0323c tr\u01b0\u0300.<\/p>\n

Lu\u00e2\u0323t X\u01b0\u0309 pha\u0323t vi pha\u0323m ha\u0300nh chi\u0301nh cu\u0303ng quy \u0111i\u0323nh v\u00ea\u0300 th\u01a1\u0300i hi\u00ea\u0323u x\u01b0\u0309 pha\u0323t, n\u00ea\u0301u qua\u0301 1 n\u0103m kh\u00f4ng pha\u0301t hi\u00ea\u0323n ra vi pha\u0323m thi\u0300 kh\u00f4ng ti\u00ea\u0301n ha\u0300nh x\u01b0\u0309 ly\u0301. M\u00f4\u0323t s\u00f4\u0301 li\u0303nh v\u01b0\u0323c \u0111\u0103\u0323c bi\u00ea\u0323t nh\u01b0 x\u00e2y d\u01b0\u0323ng, ng\u00e2n ha\u0300ng th\u01a1\u0300i ha\u0323n x\u01b0\u0309 pha\u0323t la\u0300 2 n\u0103m, li\u0303nh v\u01b0\u0323c ta\u0300i chi\u0301nh th\u01a1\u0300i hi\u00ea\u0323u la\u0300 5 n\u0103m, th\u00e2\u0323m chi\u0301 co\u0301 tr\u01b0\u01a1\u0300ng h\u01a1\u0323p la\u0300 10 n\u0103m n\u00ea\u0301u pha\u0301t hi\u00ea\u0323n ra vi pha\u0323m doanh nghi\u00ea\u0323p v\u00e2\u0303n pha\u0309i n\u00f4\u0323p la\u0323i. Ca\u0301c \u0111\u01a1n vi\u0323 cu\u0309a B\u00f4\u0323 Ta\u0300i chi\u0301nh th\u01b0\u01a1\u0300ng xuy\u00ean co\u0301 nh\u01b0\u0303ng \u0111\u01a1\u0323t ki\u00ea\u0309m tra, ra\u0300 soa\u0301t nh\u01b0 v\u00e2\u0323y, n\u00ea\u0301u doanh nghi\u00ea\u0323p na\u0300o vi pha\u0323m thi\u0300 v\u00e2\u0303n bi\u0323 \u0111i\u00ea\u0300u chi\u0309nh.<\/p>\n

Cho n\u00ean vi\u00ea\u0323c h\u00f4\u0300i t\u00f4\u0301 b\u0103\u0300ng ca\u0301ch bu\u0300 tr\u01b0\u0300 khoa\u0309n thu\u00ea\u0301 pha\u0309i n\u00f4\u0323p la\u0300 \u0111u\u0301ng lu\u00e2\u0323t, \u0111u\u0301ng ph\u01b0\u01a1ng pha\u0301p k\u00ea\u0301 toa\u0301n.<\/p>\n

Chi\u0301nh phu\u0309 hi\u00ea\u0323n nay \u0111ang ti\u0300m mo\u0323i bi\u00ea\u0323n pha\u0301p \u0111\u00ea\u0309 h\u00f4\u0303 tr\u01a1\u0323 doanh nghi\u00ea\u0323p, ng\u01b0\u01a1\u0300i lao \u0111\u00f4\u0323ng v\u01b0\u01a1\u0323t qua kho\u0301 kh\u0103n cu\u0309a di\u0323ch b\u00ea\u0323nh. Trong khi \u0111o\u0301, ha\u0300ng nghi\u0300n ty\u0309 doanh nghi\u00ea\u0323p pha\u0309i n\u00f4\u0323p b\u1ea5t h\u1ee3p l\u00fd la\u0323i \u0111ang kh\u00f4ng \u0111\u01b0\u01a1\u0323c B\u00f4\u0323 Ta\u0300i chi\u0301nh cho h\u00f4\u0300i t\u00f4\u0301. \u0110i\u00ea\u0300u na\u0300y nghe co\u0301 ve\u0309 nghi\u0323ch ly\u0301, th\u01b0a \u00f4ng?\u00a0<\/strong><\/p>\n

\u0110u\u0301ng la\u0300 khi n\u00ea\u0300n kinh t\u00ea\u0301 pha\u0301t tri\u00ea\u0309n bi\u0300nh th\u01b0\u01a1\u0300ng thi\u0300 doanh nghi\u00ea\u0323p co\u0300n \u0111\u01a1\u0303 bi\u0323 a\u0309nh h\u01b0\u01a1\u0309ng. Nh\u01b0ng trong lu\u0301c kho\u0301 kh\u0103n th\u00ea\u0301 na\u0300y, doanh nghi\u00ea\u0323p bi\u0323 thu sai nh\u01b0 v\u00e2\u0323y thi\u0300 kh\u00f4ng co\u0301 ly\u0301 do gi\u0300 kh\u00f4ng kh\u0103\u0301c phu\u0323c ca\u0301i sai, h\u00f4\u0300i t\u00f4\u0301 \u0111\u00ea\u0309 doanh nghi\u00ea\u0323p co\u0301 th\u00eam ngu\u00f4\u0300n ta\u0300i chi\u0301nh v\u01b0\u01a1\u0323t qua nghi\u0323ch ca\u0309nh. V\u00ea\u0300 m\u0103\u0323t k\u1ef9 thu\u00e2\u0323t, pha\u0301p ly\u0301 va\u0300 th\u01b0\u0323c t\u00ea\u0301, vi\u00ea\u0323c h\u00f4\u0300i t\u00f4\u0301 kh\u00f4ng v\u01b0\u01a1\u0301ng gi\u0300 ca\u0309. V\u00e2\u0301n \u0111\u00ea\u0300 la\u0300 co\u0301 mu\u00f4\u0301n hay kh\u00f4ng, co\u0301 thi\u00ea\u0323n chi\u0301 kh\u00f4ng, co\u0301 da\u0301m ch\u00e2\u0301p nh\u00e2\u0323n s\u01b0\u0309a sai hay kh\u00f4ng th\u00f4i.<\/p>\n

Xin ca\u0309m \u01a1n \u00f4ng!<\/p>\n

\u2014\u2014\u2014\u2014\u2014<\/em><\/p>\n

CafeF<\/em><\/strong> (Doanh nghi\u1ec7p) 10-4-2020:<\/em><\/strong><\/p>\n

https:\/\/cafef.vn\/luat-su-truong-thanh-duc-ve-mat-ki-thuat-phap-ly-va-thuc-te-viec-hoi-to-nghi-dinh-20-khong-vuong-gi-ca-20200410180419036.chn<\/em><\/a><\/p>\n

(1.394\/1.394)<\/em>","protected":false},"excerpt":{"rendered":"

(CFF) – Hy h\u01b0\u0303u l\u0103\u0301m m\u01a1\u0301i co\u0301 tr\u01b0\u01a1\u0300ng h\u01a1\u0323p doanh nghi\u00ea\u0323p “n\u00f4\u0323i” chuy\u00ea\u0309n gia\u0301 khi co\u0301 ch\u00eanh l\u00ea\u0323ch thu\u00ea\u0301 su\u00e2\u0301t gi\u01b0\u0303a ca\u0301c \u0111i\u0323a ba\u0300n \u01b0u \u0111a\u0303i \u0111\u00e2\u0300u t\u01b0. Du\u0300 \u0111\u00f4\u0300ng y\u0301 s\u01b0\u0309a Nghi\u0323 \u0111i\u0323nh 20, nh\u01b0ng B\u00f4\u0323 Ta\u0300i chi\u0301nh v\u00e2\u0303n kh\u00f4ng \u0111\u00f4\u0300ng y\u0301 \u00e1p d\u1ee5ng h\u1ed3i t\u1ed1 v\u1ec1 n\u0103m 2017 v\u00e0 2018, khi\u00ea\u0301n doanh nghi\u00ea\u0323p […]<\/p>\n","protected":false},"author":1,"featured_media":10092,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[27,26],"tags":[],"class_list":["post-10091","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-interviews","category-legal-media"],"acf":[],"yoast_head":"\n2.944. Lu\u1eadt s\u01b0 Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c: V\u1ec1 m\u1eb7t k\u1ef9 thu\u1eadt, ph\u00e1p l\u00fd v\u00e0 th\u1ef1c t\u1ebf, vi\u1ec7c h\u1ed3i t\u1ed1 Ngh\u1ecb \u0111\u1ecbnh 20 kh\u00f4ng v\u01b0\u1edbng g\u00ec c\u1ea3 - ANVI Law Firm<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/anvilaw.com\/en\/tieng-viet-2-944-luat-su-truong-thanh-duc-ve-mat-ky-thuat-phap-ly-va-thuc-te-viec-hoi-to-nghi-dinh-20-khong-vuong-gi-ca\/\" \/>\n<meta property=\"og:locale\" content=\"vi_VN\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"[:vi]2.944. 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Du\u0300 \u0111\u00f4\u0300ng y\u0301 s\u01b0\u0309a Nghi\u0323 \u0111i\u0323nh 20, nh\u01b0ng B\u00f4\u0323 Ta\u0300i chi\u0301nh v\u00e2\u0303n kh\u00f4ng \u0111\u00f4\u0300ng y\u0301 \u00e1p d\u1ee5ng h\u1ed3i t\u1ed1 v\u1ec1 n\u0103m 2017 v\u00e0 2018, khi\u00ea\u0301n doanh nghi\u00ea\u0323p […]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/anvilaw.com\/en\/tieng-viet-2-944-luat-su-truong-thanh-duc-ve-mat-ky-thuat-phap-ly-va-thuc-te-viec-hoi-to-nghi-dinh-20-khong-vuong-gi-ca\/\" \/>\n<meta property=\"og:site_name\" content=\"ANVI Law Firm\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/facebook.com\/anvilawfirm\" \/>\n<meta property=\"article:published_time\" content=\"2020-04-10T03:50:38+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2022-03-03T01:47:12+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/anvilaw.com\/wp-content\/uploads\/2022\/03\/81.png\" \/>\n\t<meta property=\"og:image:width\" content=\"650\" \/>\n\t<meta property=\"og:image:height\" content=\"406\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/png\" \/>\n<meta name=\"author\" content=\"administrator\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:creator\" content=\"@anvilawfirm\" \/>\n<meta name=\"twitter:site\" content=\"@anvilawfirm\" \/>\n<meta name=\"twitter:label1\" content=\"\u0110\u01b0\u1ee3c vi\u1ebft b\u1edfi\" \/>\n\t<meta name=\"twitter:data1\" content=\"administrator\" \/>\n\t<meta name=\"twitter:label2\" content=\"\u01af\u1edbc t\u00ednh th\u1eddi gian \u0111\u1ecdc\" \/>\n\t<meta name=\"twitter:data2\" content=\"10 ph\u00fat\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/anvilaw.com\/en\/tieng-viet-2-944-luat-su-truong-thanh-duc-ve-mat-ky-thuat-phap-ly-va-thuc-te-viec-hoi-to-nghi-dinh-20-khong-vuong-gi-ca\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/anvilaw.com\/en\/tieng-viet-2-944-luat-su-truong-thanh-duc-ve-mat-ky-thuat-phap-ly-va-thuc-te-viec-hoi-to-nghi-dinh-20-khong-vuong-gi-ca\/\"},\"author\":{\"name\":\"administrator\",\"@id\":\"https:\/\/anvilaw.com\/vi\/#\/schema\/person\/eb3eded70711d9ebee6ffdcf3118521b\"},\"headline\":\"2.944. 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