{"id":10245,"date":"2020-04-23T14:22:46","date_gmt":"2020-04-23T07:22:46","guid":{"rendered":"https:\/\/anvilaw.com\/vi\/?p=10245"},"modified":"2022-03-03T08:40:19","modified_gmt":"2022-03-03T01:40:19","slug":"2-967-doanh-nghiep-doi-sua-nghi-dinh-20-da-hoi-to-phai-hoi-to-toan-bo","status":"publish","type":"post","link":"https:\/\/anvilaw.com\/vi\/2-967-doanh-nghiep-doi-sua-nghi-dinh-20-da-hoi-to-phai-hoi-to-toan-bo\/","title":{"rendered":"2.967. Doanh nghi\u1ec7p \u0111\u1ee3i s\u1eeda Ngh\u1ecb \u0111\u1ecbnh 20: \u0110\u00e3 h\u1ed3i t\u1ed1 ph\u1ea3i h\u1ed3i t\u1ed1 to\u00e0n b\u1ed9"},"content":{"rendered":"

(B\u0110S) – C\u00e1c doanh nghi\u1ec7p v\u00e0 chuy\u00ean gia ki\u1ebfn ngh\u1ecb, vi\u1ec7c \u00e1p d\u1ee5ng h\u1ed3i t\u1ed1 x\u1eed l\u00fd n\u0103m 2017, 2018 khi s\u1eeda \u0111\u1ed5i kho\u1ea3n 3 \u0110i\u1ec1u 8, Ngh\u1ecb \u0111\u1ecbnh 20 ph\u1ea3i kh\u1ea5u tr\u1eeb h\u1ebft kho\u1ea3n thu\u1ebf \u0111\u00e3 n\u1ed9p, kh\u00f4ng th\u1ec3 ch\u1ec9 h\u1ed3i t\u1ed1 n\u1eeda v\u1eddi.<\/h4>\n

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Doanh nghi\u1ec7p lo kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb to\u00e0n b\u1ed9<\/p>\n

Ng\u00e0y 17\/4, V\u0103n ph\u00f2ng Ch\u00ednh ph\u1ee7 \u0111\u00e3 c\u00f3 v\u0103n b\u1ea3n truy\u1ec1n \u0111\u1ea1t ch\u1ec9 \u0111\u1ea1o c\u1ee7a Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7 y\u00eau c\u1ea7u B\u1ed9 T\u00e0i ch\u00ednh ph\u1ea3i kh\u1ea9n tr\u01b0\u01a1ng ho\u00e0n thi\u1ec7n, k\u00fd t\u1eaft Ngh\u1ecb \u0111\u1ecbnh s\u1eeda \u0111\u1ed5i, b\u1ed1 sung kho\u1ea3n 3 \u0110i\u1ec1u 8, Ngh\u1ecb \u0111\u1ecbnh 20\/2017\/N\u0110-CP \u0111\u1ec3 Ch\u00ednh ph\u1ee7 ban h\u00e0nh trong ng\u00e0y 20\/4. Tuy nhi\u00ean, \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m n\u00e0y l\u00e0 23\/4 c\u00e1c doanh nghi\u1ec7p v\u1eabn “s\u1ed1ng trong ch\u1edd \u0111\u1ee3i” v\u00e0 th\u1ea5p th\u1ecfm kh\u00f4ng bi\u1ebft Ngh\u1ecb \u0111\u1ecbnh 20 s\u1eeda \u0111\u1ed5i c\u1ee5 th\u1ec3 s\u1ebd nh\u01b0 th\u1ebf n\u00e0o.<\/p>\n

M\u1ed9t trong nh\u1eefng n\u1ed9i dung \u0111\u01b0\u1ee3c doanh nghi\u1ec7p quan t\u00e2m nh\u1ea5t ch\u00ednh l\u00e0 c\u00e2u chuy\u1ec7n h\u1ed3i t\u1ed1. S\u1ed1 ti\u1ec1n h\u1ed3i t\u1ed1 s\u1ebd bao g\u1ed3m nh\u1eefng kho\u1ea3n n\u00e0o v\u00e0 th\u1eddi gian kh\u1ea5u tr\u1eeb trong bao nhi\u00eau n\u0103m?<\/p>\n

Gi\u1ea3 s\u1eed B\u1ed9 T\u00e0i ch\u00ednh \u00e1p d\u1ee5ng ph\u01b0\u01a1ng \u00e1n ch\u1ec9 cho ph\u00e9p h\u1ed3i t\u1ed1 n\u0103m 2017, 2018 \u0111\u1ed1i v\u1edbi n\u1ed9i dung kh\u1ed1ng ch\u1ebf chi ph\u00ed l\u00e3i vay t\u1eeb 20% l\u00ean 30%, \u0111\u1ed3ng th\u1eddi \u00e1p d\u1ee5ng c\u00e1ch t\u00ednh chi ph\u00ed l\u00e3i vay cho tr\u1eeb l\u00e3i ti\u1ec1n g\u1eedi, l\u00e3i cho vay, kh\u00f4ng x\u1eed l\u00fd h\u1ed3i t\u1ed1 \u0111\u1ed1i v\u1edbi quy \u0111\u1ecbnh chuy\u1ec3n ti\u1ebfp chi ph\u00ed l\u00e3i vay sang c\u00e1c k\u1ef3 t\u00ednh thu\u1ebf ti\u1ebfp theo.<\/p>\n

V\u00e0 v\u1ec1 th\u1eddi h\u1ea1n kh\u1ea5u tr\u1eeb, tr\u01b0\u1eddng h\u1ee3p s\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p trong n\u0103m 2020 kh\u00f4ng \u0111\u1ee7 kh\u1ea5u tr\u1eeb h\u1ebft th\u00ec ph\u1ea7n c\u00f2n l\u1ea1i \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb v\u00e0o thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p trong c\u00e1c n\u0103m ti\u1ebfp theo nh\u01b0ng t\u1ed1i \u0111a kh\u00f4ng qu\u00e1 5 n\u0103m k\u1ec3 t\u1eeb n\u0103m 2020. K\u1ebft th\u00fac th\u1eddi h\u1ea1n tr\u00ean, kh\u00f4ng x\u1eed l\u00fd h\u1ed3i t\u1ed1 s\u1ed1 thu\u1ebf c\u00f2n l\u1ea1i ch\u01b0a kh\u1ea5u tr\u1eeb h\u1ebft. \u0110i\u1ec1u n\u00e0y c\u00f3 ngh\u0129a, doanh nghi\u1ec7p c\u00f3 th\u1ec3 kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb h\u1ebft s\u1ed1 thu\u1ebf \u0111\u00e3 n\u1ed9p n\u1ebfu nh\u01b0 th\u1eddi h\u1ea1n k\u00e9o d\u00e0i qu\u00e1 5 n\u0103m.<\/p>\n

Li\u00ean quan \u0111\u1ebfn v\u1ea5n \u0111\u1ec1 n\u00e0y, \u0111\u1ea1i di\u1ec7n CEO Group cho r\u1eb1ng, B\u1ed9 T\u00e0i ch\u00ednh \u0111\u00e3 cho h\u1ed3i t\u1ed1 th\u00ec ph\u1ea3i h\u1ed3i t\u1ed1 to\u00e0n b\u1ed9 m\u1edbi th\u00e1o g\u1ee1 \u0111\u01b0\u1ee3c kh\u00f3 kh\u0103n cho doanh nghi\u1ec7p. \u0110\u1ed3ng th\u1eddi, \u0111\u1ec3 t\u1ea1o ra c\u00f4ng b\u1eb1ng gi\u1eefa doanh nghi\u1ec7p \u0111\u00e3 thanh ki\u1ec3m tra v\u00e0 ch\u01b0a thanh ki\u1ec3m tra, \u0111\u1ec1 ngh\u1ecb h\u1ed3i t\u1ed1 c\u1ea3 ph\u1ea7n ti\u1ec1n x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf.<\/p>\n

\u201cVi\u1ec7c h\u1ed3i t\u1ed1 \u0111\u00e1ng l\u00fd Nh\u00e0 n\u01b0\u1edbc ph\u1ea3i d\u00f9ng ng\u00e2n s\u00e1ch tr\u1ea3 l\u1ea1i doanh nghi\u1ec7p ngay, tuy nhi\u00ean do ng\u00e2n s\u00e1ch kh\u00f4ng b\u1ed1 tr\u00ed \u0111\u01b0\u1ee3c ngu\u1ed3n th\u00ec ph\u1ea3i cho doanh nghi\u1ec7p b\u00f9 tr\u1eeb v\u1edbi t\u1ea5t c\u1ea3 c\u00e1c ngh\u0129a v\u1ee5 thu\u1ebf kh\u00e1c t\u1eeb n\u0103m 2020 cho \u0111\u1ebfn h\u1ebft ch\u1ee9 kh\u00f4ng th\u1ec3 ch\u1ec9 cho kh\u1ea5u tr\u1eeb v\u00e0o thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p v\u00e0 sau 5 n\u0103m kh\u00f4ng h\u1ebft kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb n\u1eefa, \u0111i\u1ec1u n\u00e0y s\u1ebd r\u1ea5t v\u00f4 l\u00fd\u201d, \u0111\u1ea1i di\u1ec7n CEO n\u00f3i th\u00eam.<\/p>\n

PGS.TS. Do\u00e3n H\u1ed3ng Nhung, Gi\u1ea3ng vi\u00ean cao c\u1ea5p Khoa Lu\u1eadt, \u0110\u1ea1i h\u1ecdc Qu\u1ed1c gia H\u00e0 N\u1ed9i c\u0169ng nh\u00ecn nh\u1eadn: \u201cN\u1ebfu \u0111\u00e3 h\u1ed3i h\u1ed1 th\u00ec ph\u1ea3i h\u1ed3i t\u1ed1 h\u1ebft ch\u1ee9 kh\u00f4ng ph\u1ea3i ti\u1ebfp t\u1ee5c chia nh\u1ecf c\u00e1c ph\u1ea7n ra, ph\u1ea7n n\u00e0y h\u1ed3i t\u1ed1, c\u00f2n ph\u1ea7n kia ph\u1ee9c t\u1ea1p h\u01a1n th\u00ec th\u00f4i, b\u1ecf h\u1ed3i t\u1ed1. \u1ede \u0111\u00e2y doanh nghi\u1ec7p kh\u00f4ng c\u00f3 l\u1ed7i, do v\u1eady, kho\u1ea3n 3 \u0110i\u1ec1u 8 Ngh\u1ecb \u0111\u1ecbnh 20 \u0111\u00e3 sai th\u00ec ph\u1ea3i s\u1eeda tri\u1ec7t \u0111\u1ec3, ch\u1ee9 kh\u00f4ng th\u1ec3 ti\u1ebfp t\u1ee5c s\u1eeda n\u1eeda v\u1eddi, d\u1eabn \u0111\u1ebfn kh\u00f4ng kh\u1eafc ph\u1ee5c \u0111\u01b0\u1ee3c h\u1eadu qu\u1ea3 \u0111\u00e3 g\u00e2y ra \u0111\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p trong n\u01b0\u1edbc\u201d.<\/p>\n

\"\"<\/p>\n

Theo v\u1ecb chuy\u00ean gia n\u00e0y, vi\u1ec7c kh\u1ea5u tr\u1eeb trong v\u00f2ng 5 n\u0103m l\u00e0 th\u1eddi h\u1ea1n v\u1eeba ph\u1ea3i, kh\u00f4ng n\u00ean k\u00e9o d\u00e0i h\u01a1n c\u00e0ng g\u00e2y kh\u00f3 cho doanh nghi\u1ec7p. \u201cTuy nhi\u00ean, B\u1ed9 T\u00e0i ch\u00ednh c\u1ea7n hi\u1ec3u, 5 n\u0103m l\u00e0 th\u1eddi gian t\u1ed1i \u0111a \u0111\u1ec3 c\u01a1 quan thu\u1ebf ph\u1ea3i ho\u00e0n t\u1ea5t vi\u1ec7c b\u00f9 tr\u1eeb cho doanh nghi\u1ec7p. \u0110\u1ec3 t\u00ednh \u0111\u1ebfn tr\u01b0\u1eddng h\u1ee3p l\u00e0m th\u1ebf n\u00e0o trong v\u00f2ng 5 n\u0103m \u0111\u00f3 ph\u1ea3i kh\u1ea5u tr\u1eeb h\u1ebft kho\u1ea3n thu\u1ebf m\u00e0 doanh nghi\u1ec7p \u0111\u00e3 n\u1ed9p sai ch\u1ee9 kh\u00f4ng ph\u1ea3i \u0111\u1ec3 qua 5 n\u0103m n\u1ebfu ch\u01b0a kh\u1ea5u tr\u1eeb xong th\u00ec h\u1ee7y b\u1ecf, x\u00ed x\u00f3a lu\u00f4n ph\u1ea7n thu\u1ebf ch\u01b0a \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb cho doanh nghi\u1ec7p d\u1eabn \u0111\u1ebfn doanh nghi\u1ec7p \u0111i tr\u01b0\u1edbc n\u1ed9p thu\u1ebf v\u1eabn b\u1ecb thi\u1ec7t th\u00f2i\u201d, PGS.TS. Do\u00e3n H\u1ed3ng Nhung nh\u1ea5n m\u1ea1nh.<\/p>\n

\u0110\u1ed3ng quan \u0111i\u1ec3m, lu\u1eadt s\u01b0 Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c, Gi\u00e1m \u0111\u1ed1c C\u00f4ng ty Lu\u1eadt ANVI <\/i> cho r\u1eb1ng, vi\u1ec7c kh\u1ea5u tr\u1eeb thu\u1ebf cho doanh nghi\u1ec7p l\u00e0 \u0111i\u1ec1u c\u1ea7n thi\u1ebft nh\u01b0ng ph\u1ea3i \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n m\u1ed9t c\u00e1ch tri\u1ec7t \u0111\u1ec3 v\u1edbi th\u1eddi h\u1ea1n h\u1ee3p l\u00fd nh\u1ea5t:<\/em><\/p>\n

\u201cT\u00f4i cho r\u1eb1ng, c\u1ea7n \u0111\u1ea5u tranh \u0111\u1ebfn c\u00f9ng \u0111\u1ec3 Ngh\u1ecb \u0111\u1ecbnh 20 lo\u1ea1i b\u1ecf \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p kh\u00f4ng c\u00f3 y\u1ebfu t\u1ed1 chuy\u1ec3n gi\u00e1. Nh\u01b0ng n\u1ebfu t\u1ea1m th\u1eddi ch\u1ea5p nh\u1eadn s\u1eeda theo h\u01b0\u1edbng n\u00e2ng tr\u1ea7n l\u00e3i vay v\u00e0 cho h\u1ed3i t\u1ed1 th\u00ec ph\u1ea3i kh\u1ea5u tr\u1eeb h\u1ebft. N\u1ebfu nh\u01b0 \u00e1p d\u1ee5ng b\u00f9 tr\u1eeb ch\u1ec9 trong 5 n\u0103m th\u00ec n\u00ean xem x\u00e9t kh\u1ea5u tr\u1eeb v\u00e0o c\u00e1c lo\u1ea1i thu\u1ebf kh\u00e1c cho doanh nghi\u1ec7p nh\u01b0 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng. C\u00f2n n\u1ebfu ch\u1ec9 kh\u1ea5u tr\u1eeb v\u00e0o thu\u1ebf TNDN th\u00ec c\u1ea7n xem x\u00e9t k\u00e9o d\u00e0i th\u1eddi h\u1ea1n kh\u1ea5u tr\u1eeb (c\u00f3 th\u1ec3 l\u00ean \u0111\u1ebfn 10 n\u0103m) \u0111\u1ec3 x\u1eed l\u00fd tri\u1ec7t \u0111\u1ec3 cho doanh nghi\u1ec7p\u201d.<\/em><\/p>\n

\u0110\u00e2y kh\u00f4ng ph\u1ea3i l\u00e0 s\u1ef1 h\u1ed7 tr\u1ee3, \u01b0u \u00e1i cho doanh nghi\u1ec7p kh\u00f3 kh\u0103n, m\u00e0 l\u00e0 s\u1eeda sai<\/em><\/p>\n

\"\"<\/p>\n

Lu\u1eadt s\u01b0 Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c.<\/em><\/p>\n

Lu\u1eadt s\u01b0 Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c c\u0169ng cho r\u1eb1ng, vi\u1ec7c \u00e1p \u0111\u1eb7t kh\u1ed1ng ch\u1ebf chi ph\u00ed l\u00e3i vay d\u00f9 l\u00e0 20% hay 30% cho c\u00e1c doanh nghi\u1ec7p trong n\u01b0\u1edbc kh\u00f4ng c\u00f3 \u0111\u1ed9ng c\u01a1 chuy\u1ec3n gi\u00e1 l\u00e0 sai \u0111\u1ed1i t\u01b0\u1ee3ng v\u00e0 kh\u00f4ng h\u1ee3p l\u00fd. N\u00ean vi\u1ec7c s\u1eeda sai c\u1ea7n ph\u1ea3i th\u1ef1c hi\u1ec7n nhanh \u0111\u1ec3 kh\u1eafc ph\u1ee5c h\u1eadu qu\u1ea3 \u0111\u00e3 g\u00e2y ra cho doanh nghi\u1ec7p.<\/em><\/p>\n

\u201cVi\u1ec7c B\u1ed9 T\u00e0i ch\u00ednh vi\u1ec7n nhi\u1ec1u l\u00fd do kh\u00f3 kh\u0103n l\u00e0 kh\u00f4ng ph\u00f9 h\u1ee3p. \u0110\u00e2y kh\u00f4ng ph\u1ea3i l\u00e0 s\u1ef1 h\u1ed7 tr\u1ee3, \u01b0u \u00e1i cho doanh nghi\u1ec7p kh\u00f3 kh\u0103n m\u00e0 l\u00e0 s\u1eeda sai. \u0110\u00e3 sai th\u00ec ph\u1ea3i s\u1eeda, kh\u1eafc ph\u1ee5c tri\u1ec7t \u0111\u1ec3, k\u1ecbp th\u1eddi\u201d, \u00f4ng \u0110\u1ee9c n\u00f3i.<\/em><\/p>\n

V\u1ec1 ph\u00eda doanh nghi\u1ec7p, \u0111\u1ea1i di\u1ec7n CEO \u0111\u1ec1 ngh\u1ecb Ch\u00ednh ph\u1ee7 y\u00eau c\u1ea7u B\u1ed9 T\u00e0i ch\u00ednh \u01b0u ti\u00ean r\u00e0 so\u00e1t l\u1ea1i s\u1ed1 li\u1ec7u c\u1ee7a c\u00e1c doanh nghi\u1ec7p \u0111\u00e3 thanh ki\u1ec3m tra b\u1ecb \u1ea3nh h\u01b0\u1edfng c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 20 tr\u01b0\u1edbc \u0111\u1ec3 t\u00ednh l\u1ea1i ngh\u0129a v\u1ee5, h\u1ed7 tr\u1ee3 d\u00f2ng ti\u1ec1n cho doanh nghi\u1ec7p trong th\u1eddi \u0111i\u1ec3m d\u1ecbch b\u1ec7nh. B\u1edfi c\u00e1c doanh nghi\u1ec7p ch\u01b0a qua thanh ki\u1ec3m tra th\u00ec h\u1ecd ch\u01b0a ph\u00e1t sinh vi\u1ec7c thu n\u1ed9p g\u00ec.<\/p>\n

\u201cN\u1ebfu kh\u00f4ng cho b\u00f9 tr\u1eeb s\u1edbm th\u00ec c\u00e1c ngh\u0129a v\u1ee5 m\u00ecnh n\u1ee3 Nh\u00e0 n\u01b0\u1edbc c\u1ee9 b\u1ecb t\u00ednh l\u00e3i qu\u00e1 h\u1ea1n, c\u00f2n Nh\u00e0 n\u01b0\u1edbc n\u1ee3 m\u00ecnh l\u1ea1i kh\u00f4ng t\u00ednh l\u00e3i\u201d, v\u1ecb \u0111\u1ea1i di\u1ec7n doanh nghi\u1ec7p n\u00f3i.<\/p>\n

\"\"<\/p>\n

PGS.TS. Do\u00e3n H\u1ed3ng Nhung c\u0169ng cho r\u1eb1ng, \u0111\u00e3 qu\u00e1 mu\u1ed9n \u0111\u1ec3 B\u1ed9 T\u00e0i ch\u00ednh ti\u1ebfp t\u1ee5c vi\u1ec7n \u201cc\u1edb\u201d, Ngh\u1ecb \u0111\u1ecbnh s\u1eeda \u0111\u1ed5i, b\u1ed5 sung kho\u1ea3n 3 \u0110i\u1ec1u 8 Ngh\u1ecb \u0111\u1ecbnh 20 c\u1ea7n \u0111\u01b0\u1ee3c ho\u00e0n thi\u1ec7n v\u00e0 ban h\u00e0nh ngay theo tinh th\u1ea7n ch\u1ec9 \u0111\u1ea1o c\u1ee7a Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7 v\u00e0 ki\u1ebfn ngh\u1ecb c\u1ee7a c\u00e1c doanh nghi\u1ec7p.<\/p>\n

\u201cL\u1ee3i nhu\u1eadn thu \u0111\u01b0\u1ee3c trong kinh doanh \u0111\u00f4i khi kh\u00f4ng \u0111\u1ee7 b\u00f9 \u0111\u1eafp cho chi ph\u00ed l\u00e3i vay c\u1ee7a doanh nghi\u1ec7p. V\u00ec th\u1ebf vi\u1ec7c s\u1eeda \u0111\u1ed5i quy \u0111\u1ecbnh kh\u1ed1ng ch\u1ebf chi ph\u00ed l\u00e3i vay t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 20 s\u1ebd t\u1ea1o thu\u1eadn l\u1ee3i h\u01a1n cho c\u00e1c doanh nghi\u1ec7p khi \u0111\u01b0a ra chi\u1ebfn l\u01b0\u1ee3c vay v\u1ed1n ph\u1ee5c v\u1ee5 s\u1ea3n xu\u1ea5t kinh doanh.<\/p>\n

B\u1ea3n ch\u1ea5t c\u1ee7a vi\u1ec7c h\u1ed3i t\u1ed1 \u0111\u01b0\u1ee3c \u0111\u1eb7t ra l\u00e0 \u0111\u1ec3 kh\u1eafc ph\u1ee5c \u0111\u01b0\u1ee3c nh\u1eefng h\u1eadu qu\u1ea3 \u0111\u00e3 x\u1ea3y ra tr\u01b0\u1edbc \u0111\u00e2y trong th\u1ef1c thi ph\u00e1p lu\u1eadt n\u00f3i tr\u00ean. B\u00ean c\u1ea1nh \u0111\u00f3, tri\u1ec3n khai quy \u0111\u1ecbnh h\u1ed3i t\u1ed1 n\u00e0y c\u00f3 th\u1ec3 kh\u00f4i ph\u1ee5c l\u1ea1i nh\u1eefng l\u1ee3i \u00edch ch\u00ednh \u0111\u00e1ng cho c\u00e1c doanh nghi\u1ec7p kinh doanh tr\u00ean th\u1ecb tr\u01b0\u1eddng b\u1ea5t \u0111\u1ed9ng s\u1ea3n cho k\u1ef3 t\u00ednh thu\u1ebf n\u0103m 2017 \u2013 2018, gi\u00fap doanh nghi\u1ec7p c\u00f3 th\u00eam kho\u1ea3n t\u00e0i ch\u00ednh \u0111\u1ec3 v\u01b0\u1ee3t qua kh\u00f3 kh\u0103n trong b\u1ed1i c\u1ea3nh d\u1ecbch b\u1ec7nh”, PGS.TS. Do\u00e3n H\u1ed3ng Nhung ph\u00e2n t\u00edch.<\/p>\n

Chuy\u00ean gia kinh t\u1ebf \u0110inh Tr\u1ecdng Th\u1ecbnh c\u0169ng cho r\u1eb1ng, vi\u1ec7c s\u1eeda sai ph\u1ea3i s\u1eeda t\u1eadn g\u1ed1c, h\u1ed3i t\u1ed1 l\u1ea1i kho\u1ea3n thu\u1ebf \u0111\u00e3 n\u1ed9p cho doanh nghi\u1ec7p.<\/p>\n

\u201cVi\u1ec7c h\u1ed3i t\u1ed1 kho\u1ea3n thu\u1ebf \u0111\u1eb7c bi\u1ec7t c\u00f3 \u00fd ngh\u0129a v\u1edbi c\u00e1c doanh nghi\u1ec7p trong ho\u00e0n c\u1ea3nh d\u1ecbch Covid -19 \u0111ang \u0111\u1ea9y c\u00e1c doanh nghi\u1ec7p r\u01a1i v\u00e0o kh\u00f3 kh\u0103n, th\u1eadm ch\u00ed nhi\u1ec1u doanh nghi\u1ec7p l\u1edbn c\u00f2n ph\u1ea3i n\u1ee3 l\u01b0\u01a1ng, n\u1ee3 b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i\u201d, \u00f4ng Th\u1ecbnh n\u00f3i.<\/p>\n

Chia s\u1ebb v\u1edbi b\u00e1o ch\u00ed, \u00f4ng Tr\u1ea7n Huy C\u00f4ng, Ph\u00f3 TG\u0110 C\u00f4ng ty T\u01b0 v\u1ea5n v\u00e0 Ki\u1ec3m to\u00e1n Deloitte Vi\u1ec7t Nam nh\u1eadn \u0111\u1ecbnh, vi\u1ec7c n\u00e2ng tr\u1ea7n kh\u1ed1ng ch\u1ebf chi ph\u00ed l\u00e3i vay l\u00e0 m\u1ed9t quy\u1ebft \u0111\u1ecbnh k\u1ecbp th\u1eddi c\u1ee7a Ch\u00ednh ph\u1ee7 v\u00e0 ph\u1ea3n \u00e1nh \u0111\u00fang th\u1ef1c t\u1ebf ho\u1ea1t \u0111\u1ed9ng c\u1ee7a c\u00e1c doanh nghi\u1ec7p t\u1ea1i Vi\u1ec7t Nam trong \u0111i\u1ec1u ki\u1ec7n quy m\u00f4 v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu c\u00f2n nh\u1ecf, ho\u1ea1t \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p ph\u1ee5 thu\u1ed9c ph\u1ea7n l\u1edbn v\u00e0o v\u1ed1n vay. Do v\u1eady, Ch\u00ednh ph\u1ee7 n\u00ean s\u1edbm ban h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh s\u1eeda \u0111\u1ed5i.<\/p>\n

B\u00ean c\u1ea1nh \u0111\u00f3, theo \u00f4ng C\u00f4ng, c\u00e1c doanh nghi\u1ec7p c\u1ea7n chu\u1ea9n b\u1ecb tr\u01b0\u1edbc c\u00e1c d\u1eef li\u1ec7u \u0111i\u1ec1u ch\u1ec9nh c\u0169ng nh\u01b0 c\u00e1c h\u1ed3 s\u01a1 li\u00ean quan \u0111\u1ec3 s\u1eb5n s\u00e0ng n\u1ed9p\/n\u1ed9p l\u1ea1i t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf TNDN c\u1ee7a c\u00e1c n\u0103m 2017, 2018 khi Ngh\u1ecb \u0111\u1ecbnh m\u1edbi \u0111\u01b0\u1ee3c ban h\u00e0nh.<\/p>\n

\u201c\u0110i\u1ec1u n\u00e0y s\u1ebd gi\u00fap doanh nghi\u1ec7p c\u00f3 th\u1ec3 t\u1ed1i \u01b0u v\u00e0 c\u00e2n \u0111\u1ed1i \u0111\u01b0\u1ee3c d\u00f2ng ti\u1ec1n, ph\u1ea3n \u00e1nh k\u1ecbp th\u1eddi c\u00e1c th\u00f4ng tin khi l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u1ec3 cung c\u1ea5p c\u1ea5p t\u1edbi ng\u01b0\u1eddi s\u1eed d\u1ee5ng th\u00f4ng tin trung th\u1ef1c v\u00e0 t\u00edch c\u1ef1c v\u1ec1 k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh v\u00e0 t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p nh\u1ea5t l\u00e0 trong b\u1ed1i c\u1ea3nh kh\u1ee7ng ho\u1ea3ng k\u00e9p do d\u1ecbch b\u1ec7nh Covid-19. Ngo\u00e0i ra, c\u00e1c doanh nghi\u1ec7p c\u00f3 th\u1ec3 t\u00ecm \u0111\u1ebfn c\u00e1c \u0111\u01a1n v\u1ecb t\u01b0 v\u1ea5n chuy\u00ean nghi\u1ec7p \u0111\u1ec3 \u0111\u01b0\u1ee3c tr\u1ee3 gi\u00fap trong qu\u00e1 tr\u00ecnh th\u1ef1c hi\u1ec7n \u0111i\u1ec1u ch\u1ec9nh\u201d, v\u1ecb chuy\u00ean gia \u0111\u00e1nh gi\u00e1.<\/p>\n

Nguy\u1ec5n H\u00e0 –\u00a0 Kim L\u01b0\u01a1ng<\/strong><\/p>\n

\u2014\u2014\u2014\u2013<\/p>\n

B\u1ea5t \u0111\u1ed9ng s\u1ea3n (Th\u1eddi s\u1ef1) 23-4-2020:<\/em><\/strong><\/p>\n

http:\/\/reatimes.vn\/doanh-nghiep-doi-sua-nghi-dinh-20-da-hoi-to-phai-hoi-to-toan-bo-20200423121232384.html<\/em><\/a><\/p>\n

(285\/1.663)<\/em>","protected":false},"excerpt":{"rendered":"

(B\u0110S) – C\u00e1c doanh nghi\u1ec7p v\u00e0 chuy\u00ean gia ki\u1ebfn ngh\u1ecb, vi\u1ec7c \u00e1p d\u1ee5ng h\u1ed3i t\u1ed1 x\u1eed l\u00fd n\u0103m 2017, 2018 khi s\u1eeda \u0111\u1ed5i kho\u1ea3n 3 \u0110i\u1ec1u 8, Ngh\u1ecb \u0111\u1ecbnh 20 ph\u1ea3i kh\u1ea5u tr\u1eeb h\u1ebft kho\u1ea3n thu\u1ebf \u0111\u00e3 n\u1ed9p, kh\u00f4ng th\u1ec3 ch\u1ec9 h\u1ed3i t\u1ed1 n\u1eeda v\u1eddi. Doanh nghi\u1ec7p lo kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb to\u00e0n b\u1ed9 Ng\u00e0y […]<\/p>\n","protected":false},"author":1,"featured_media":10246,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[27,26],"tags":[],"class_list":["post-10245","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-interviews","category-legal-media"],"acf":[],"yoast_head":"\n2.967. 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