{"id":14166,"date":"2018-10-30T14:12:37","date_gmt":"2018-10-30T07:12:37","guid":{"rendered":"https:\/\/anvilaw.com\/vi\/?p=14166"},"modified":"2022-03-18T14:15:25","modified_gmt":"2022-03-18T07:15:25","slug":"2-392-nghi-dinh-20-co-lam-kho-doanh-nghiep-bai-2-de-cho-quan-ly-nha-nuoc","status":"publish","type":"post","link":"https:\/\/anvilaw.com\/vi\/2-392-nghi-dinh-20-co-lam-kho-doanh-nghiep-bai-2-de-cho-quan-ly-nha-nuoc\/","title":{"rendered":"2.392. Ngh\u1ecb \u0111\u1ecbnh 20 c\u00f3 l\u00e0m kh\u00f3 doanh nghi\u1ec7p? B\u00e0i 2: D\u1ec5 cho qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc?"},"content":{"rendered":"(\u0110BND) – \u201cQuy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 3, \u0110i\u1ec1u 8, Ngh\u1ecb \u0111\u1ecbnh 20 \u00e1p tr\u1ea7n chi ph\u00ed l\u00e3i vay kh\u00f4ng ph\u00e2n bi\u1ec7t doanh nghi\u1ec7p c\u00f3 v\u1ed1n \u0111\u1ea7u t\u01b0 tr\u1ef1c ti\u1ebfp n\u01b0\u1edbc ngo\u00e0i (FDI) v\u00e0 doanh nghi\u1ec7p trong n\u01b0\u1edbc l\u00e0 r\u1ea5t c\u1ee9ng nh\u1eafc, c\u00e0o b\u1eb1ng theo ki\u1ec3u th\u1ea5y m\u1ed9t ng\u01b0\u1eddi \u0111au m\u1eaft nh\u01b0ng b\u1eaft c\u1ea3 l\u00e0ng \u0111eo k\u00ednh. C\u00e1ch qu\u1ea3n l\u00fd n\u00e0y s\u1ebd ch\u1ec9 c\u00f3 l\u1ee3i cho c\u01a1 quan qu\u1ea3n l\u00fd, nh\u01b0ng khi\u1ebfn c\u1ed9ng \u0111\u1ed3ng doanh nghi\u1ec7p b\u1ebf t\u1eafc\u201d, Gi\u00e1m \u0111\u1ed1c C\u00f4ng ty Lu\u1eadt ANVI, Lu\u1eadt s\u01b0 Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c n\u00eau \u00fd ki\u1ebfn.<\/strong><\/p>\n
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Thi\u1ebfu r\u00f5 r\u00e0ng khi\u1ebfn doanh nghi\u1ec7p l\u00fang t\u00fang<\/strong><\/p>\n\n\n\n
\"\"<\/p>\n

\u201cT\u1ea1i H\u1ed9i ngh\u1ecb tri\u1ec3n khai nhi\u1ec7m v\u1ee5 ng\u00e2n h\u00e0ng ng\u00e0y 9.1.2018, Th\u1ed1ng \u0111\u1ed1c Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc \u0111\u00e3 \u0111\u1ecbnh h\u01b0\u1edbng n\u0103m 2018, to\u00e0n ng\u00e0nh ti\u1ebfp t\u1ee5c ph\u1ea5n \u0111\u1ea5u gi\u1ea3m l\u00e3i su\u1ea5t cho vay \u0111\u1ec3 h\u1ed7 tr\u1ee3 doanh nghi\u1ec7p v\u00e0 n\u1ec1n kinh t\u1ebf theo ch\u1ec9 \u0111\u1ea1o c\u1ee7a Th\u1ee7 t\u01b0\u1edbng. Nh\u01b0 v\u1eady, quy \u0111\u1ecbnh doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft b\u1ecb kh\u1ed1ng ch\u1ebf m\u1ee9c l\u00e3i vay khi vay t\u1eeb ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i li\u1ec7u c\u00f3 ng\u01b0\u1ee3c l\u1ea1i v\u1edbi m\u1ee5c ti\u00eau \u0111\u1ea9y m\u1ea1nh t\u00edn d\u1ee5ng ng\u00e2n h\u00e0ng m\u00e0 Ch\u00ednh ph\u1ee7 \u0111\u00e3 \u0111\u1ec1 ra, c\u0169ng nh\u01b0 g\u00e2y ra s\u1ef1 b\u1ea5t b\u00ecnh \u0111\u1eb3ng gi\u1eefa c\u00e1c doanh nghi\u1ec7p?\u201d.<\/p>\n

Ph\u00f3 T\u1ed5ng gi\u00e1m \u0111\u1ed1c C\u00f4ng ty TNHH Deloitte Vi\u1ec7t Nam B\u00f9i Tu\u1ea5n Minh<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Theo Kho\u1ea3n 3, \u0110i\u1ec1u 8, Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 20\/2017\/N\u0110-CP quy \u0111\u1ecbnh v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft, \u201ct\u1ed5ng chi ph\u00ed l\u00e3i vay ph\u00e1t sinh trong k\u1ef3 c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 20% c\u1ee7a t\u1ed5ng l\u1ee3i nhu\u1eadn thu\u1ea7n t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ed9ng v\u1edbi chi ph\u00ed l\u00e3i vay, chi ph\u00ed kh\u1ea5u hao trong k\u1ef3 c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf\u201d. Khi \u00e1p d\u1ee5ng trong th\u1ef1c ti\u1ec5n \u0111\u00e3 khi\u1ebfn nhi\u1ec1u doanh nghi\u1ec7p loay hoay.<\/p>\n

\u0110\u01a1n c\u1eed, T\u1ed5ng c\u00f4ng ty C\u00f4ng nghi\u1ec7p Xi m\u0103ng Vi\u1ec7t Nam (VICEM) \u0111\u1eb7t c\u00e2u h\u1ecfi: Tr\u01b0\u1eddng h\u1ee3p c\u00e1c \u0111\u01a1n v\u1ecb c\u00f3 giao d\u1ecbch v\u1edbi c\u00e1c b\u00ean li\u00ean k\u1ebft (mua b\u00e1n h\u00e0ng h\u00f3a d\u1ecbch v\u1ee5), chi ph\u00ed l\u00e3i vay ch\u1ec9 ph\u00e1t sinh t\u1eeb c\u00e1c kho\u1ea3n vay ng\u00e2n h\u00e0ng v\u00e0 c\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng m\u00e0 ng\u00e2n h\u00e0ng v\u00e0 c\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng l\u00e0 \u0111\u01a1n v\u1ecb \u0111\u1ed9c l\u1eadp v\u1edbi VICEM c\u0169ng nh\u01b0 c\u00e1c \u0111\u01a1n v\u1ecb th\u00e0nh vi\u00ean th\u00ec c\u00f3 ph\u1ea3i \u00e1p d\u1ee5ng quy \u0111\u1ecbnh n\u00e0y hay kh\u00f4ng?<\/p>\n

Nh\u00ecn nh\u1eadn m\u1ed1i b\u0103n kho\u0103n n\u00e0y c\u1ee7a doanh nghi\u1ec7p, Ph\u00f3 T\u1ed5ng gi\u00e1m \u0111\u1ed1c C\u00f4ng ty TNHH Deloitte Vi\u1ec7t Nam B\u00f9i Tu\u1ea5n Minh cho r\u1eb1ng quy \u0111\u1ecbnh nh\u01b0 tr\u00ean \u201cc\u00f3 m\u1ed9t s\u1ed1 \u0111i\u1ec3m ch\u01b0a r\u00f5 r\u00e0ng, thi\u1ebfu h\u1ee3p l\u00fd\u201d.<\/p>\n

\u00d4ng ph\u00e2n t\u00edch:\u00a0Th\u1ee9 nh\u1ea5t<\/em>\u00a0l\u00e0 hi\u1ec7u l\u1ef1c \u00e1p d\u1ee5ng c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh. Theo quy \u0111\u1ecbnh t\u1ea1i Lu\u1eadt Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p hi\u1ec7n h\u00e0nh, doanh nghi\u1ec7p \u0111\u01b0\u1ee3c t\u00ednh tr\u1eeb c\u00e1c kho\u1ea3n chi ph\u00ed th\u1ef1c t\u1ebf ph\u00e1t sinh d\u00f9ng cho ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh n\u1ebfu th\u1ecfa m\u00e3n c\u00e1c \u0111i\u1ec1u ki\u1ec7n nh\u1ea5t \u0111\u1ecbnh v\u1ec1 h\u1ed3 s\u01a1, ch\u1ee9ng t\u1eeb. Vi\u1ec7c quy \u0111\u1ecbnh kh\u1ed1ng ch\u1ebf chi ph\u00ed l\u00e3i vay theo Ngh\u1ecb \u0111\u1ecbnh 20 kh\u00f4ng n\u1eb1m trong quy \u0111\u1ecbnh lo\u1ea1i tr\u1eeb trong Lu\u1eadt n\u00e0y khi\u1ebfn nhi\u1ec1u doanh nghi\u1ec7p l\u00fang t\u00fang trong vi\u1ec7c s\u1eed d\u1ee5ng v\u0103n b\u1ea3n n\u00e0o \u0111\u1ec3 \u00e1p d\u1ee5ng, v\u00ec r\u00f5 r\u00e0ng Lu\u1eadt l\u00e0 v\u0103n b\u1ea3n c\u00f3 hi\u1ec7u l\u1ef1c ph\u00e1p l\u00fd cao h\u01a1n!<\/p>\n

Th\u1ee9 hai<\/em>\u00a0l\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng v\u00e0 ph\u1ea1m vi \u00e1p d\u1ee5ng. M\u1eb7c d\u00f9 n\u1ed9i dung \u0110i\u1ec1u 8 l\u00e0 \u201cX\u00e1c \u0111\u1ecbnh chi ph\u00ed \u0111\u1ec3 t\u00ednh thu\u1ebf trong m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3 \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft \u0111\u1eb7c th\u00f9\u201d, nh\u01b0ng t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh n\u00e0y v\u00e0 c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn ch\u01b0a c\u00f3 \u0111\u1ecbnh ngh\u0129a c\u1ee5 th\u1ec3 v\u1ec1 \u201cgiao d\u1ecbch li\u00ean k\u1ebft \u0111\u1eb7c th\u00f9\u201d. Do \u0111\u00f3, doanh nghi\u1ec7p l\u00fang t\u00fang trong x\u00e1c \u0111\u1ecbnh c\u00f3 thu\u1ed9c ph\u1ea1m vi \u00e1p d\u1ee5ng quy \u0111\u1ecbnh n\u00e0y hay kh\u00f4ng khi th\u1ef1c hi\u1ec7n quy\u1ebft to\u00e1n thu\u1ebf.<\/p>\n

Th\u1ee9 ba<\/em>\u00a0l\u00e0 th\u1eddi \u0111i\u1ec3m c\u00f3 hi\u1ec7u l\u1ef1c c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 20. \u0110\u00e2y l\u00e0 y\u1ebfu t\u1ed1 c\u00f3 \u1ea3nh h\u01b0\u1edfng r\u1ea5t l\u1edbn, th\u1eadm ch\u00ed \u0111\u1ebfn vi\u1ec7c s\u1ed1ng c\u00f2n c\u1ee7a nhi\u1ec1u doanh nghi\u1ec7p, \u0111\u1eb7c bi\u1ec7t l\u00e0 c\u00e1c doanh nghi\u1ec7p vay n\u1ee3 l\u1edbn (v\u00ed d\u1ee5 trong l\u0129nh v\u1ef1c b\u1ea5t \u0111\u1ed9ng s\u1ea3n, h\u00e0ng kh\u00f4ng, c\u00f4ng nghi\u1ec7p n\u1eb7ng, n\u0103ng l\u01b0\u1ee3ng). Theo Ch\u01b0\u01a1ng tr\u00ecnh h\u00e0nh \u0111\u1ed9ng s\u1ed1 4 v\u1ec1 l\u00e3i vay c\u1ee7a BEPS (c\u00e1c ch\u01b0\u01a1ng tr\u00ecnh h\u00e0nh \u0111\u1ed9ng ch\u1ed1ng x\u00f3i m\u00f2n c\u01a1 s\u1edf thu\u1ebf v\u00e0 chuy\u1ec3n l\u1ee3i nhu\u1eadn ra n\u01b0\u1edbc ngo\u00e0i c\u1ee7a T\u1ed5 ch\u1ee9c H\u1ee3p t\u00e1c v\u00e0 Ph\u00e1t tri\u1ec3n Kinh t\u1ebf OECD) khuy\u1ebfn ngh\u1ecb c\u00e1c n\u01b0\u1edbc n\u00ean \u0111\u01b0a ra m\u1ed9t l\u1ecbch tr\u00ecnh \u00e1p d\u1ee5ng nguy\u00ean t\u1eafc n\u00e0y m\u1ed9t c\u00e1ch h\u1ee3p l\u00fd, th\u1eadn tr\u1ecdng \u0111\u1ec3 doanh nghi\u1ec7p c\u00f3 \u0111\u1ee7 th\u1eddi gian t\u00e1i c\u1ea5u tr\u00fac t\u00e0i ch\u00ednh, gi\u1ea3m \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn n\u0103ng l\u1ef1c c\u1ea1nh tranh c\u1ee7a c\u00e1c doanh nghi\u1ec7p c\u00f3 t\u1ef7 l\u1ec7 vay n\u1ee3 cao. Song, th\u1ef1c t\u1ebf, vi\u1ec7c y\u00eau c\u1ea7u doanh nghi\u1ec7p tu\u00e2n th\u1ee7 ngay Ngh\u1ecb \u0111\u1ecbnh 20 (c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb 1.5.2017) m\u00e0 kh\u00f4ng cho ph\u00e9p doanh nghi\u1ec7p c\u00f3 th\u1eddi gian \u0111i\u1ec1u ch\u1ec9nh l\u1ea1i c\u01a1 c\u1ea5u v\u1ed1n c\u00f3 th\u1ec3 l\u00e0m x\u00e1o tr\u1ed9n k\u1ebf ho\u1ea1ch t\u00e0i ch\u00ednh, g\u00e2y \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng v\u00e0 hi\u1ec7u qu\u1ea3 s\u1ea3n xu\u1ea5t kinh doanh c\u1ee7a doanh nghi\u1ec7p.<\/p>\n

\u00a0\u201cM\u1ed9t ng\u01b0\u1eddi \u0111au m\u1eaft, c\u1ea3 l\u00e0ng \u0111eo k\u00ednh\u201d?<\/strong><\/p>\n

Nh\u00ecn v\u00e0o quy \u0111\u1ecbnh \u00e1p tr\u1ea7n chi ph\u00ed l\u00e3i vay c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 20, Gi\u00e1m \u0111\u1ed1c C\u00f4ng ty Lu\u1eadt ANVI Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c cho r\u1eb1ng \u0111i\u1ec1u n\u00e0y ch\u1eb3ng kh\u00e1c n\u00e0o \u201cth\u1ea5y m\u1ed9t ng\u01b0\u1eddi b\u1ecb \u0111au m\u1eaft b\u1eaft c\u1ea3 l\u00e0ng \u0111eo k\u00ednh\u201d.<\/p>\n\n\n\n\n\n
\"\"<\/td>\n<\/tr>\n
Quy \u0111\u1ecbnh thi\u1ebfu r\u00f5 r\u00e0ng khi\u1ebfn nhi\u1ec1u doanh nghi\u1ec7p l\u00fang t\u00fang th\u1ef1c hi\u1ec7n Ngh\u1ecb \u0111\u1ecbnh 20\u00a0<\/em><\/td>\n<\/tr>\n
Ngu\u1ed3n: ITN<\/em><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

L\u00fd gi\u1ea3i \u0111i\u1ec1u n\u00e0y, \u00f4ng \u0110\u1ee9c cho r\u1eb1ng, Kho\u1ea3n 3, \u0110i\u1ec1u 8 s\u1ebd 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. 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 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%. M\u1eb7t kh\u00e1c, \u0111i\u1ec3m y\u1ebfu c\u1ee7a h\u1ea7u h\u1ebft doanh nghi\u1ec7p n\u00e0y l\u00e0 ti\u1ec1m l\u1ef1c t\u00e0i ch\u00ednh h\u1ea1n ch\u1ebf. \u0110\u1ec3 c\u00f3 ngu\u1ed3n l\u1ef1c t\u00e0i ch\u00ednh \u0111\u1ea7u t\u01b0 s\u1ea3n xu\u1ea5t, h\u1ecd bu\u1ed9c ph\u1ea3i \u0111i vay, t\u1ee9c h\u1ecd c\u00f3 nhu c\u1ea7u l\u00e0m th\u1eadt ch\u1ee9 kh\u00f4ng ph\u1ea3i v\u00ec m\u1ee5c \u0111\u00edch l\u00e1ch quy \u0111\u1ecbnh \u0111\u1ec3 tr\u1ed1n thu\u1ebf, chuy\u1ec3n gi\u00e1.<\/p>\n

C\u0169ng theo \u00f4ng \u0110\u1ee9c, vi\u1ec7c \u00e1p tr\u1ea7n chi ph\u00ed l\u00e3i vay theo Kho\u1ea3n 3, \u0110i\u1ec1u 8 \u201cd\u00f9 v\u1ec1 m\u1eb7t h\u00ecnh th\u1ee9c r\u1ea5t h\u1ee3p l\u00fd song l\u1ea1i ch\u00e0 \u0111\u1ea1p l\u00ean cu\u1ed9c s\u1ed1ng c\u1ee7a nhi\u1ec1u doanh nghi\u1ec7p\u201d. Theo \u0111\u00f3, tr\u01b0\u1edbc \u0111\u00e2y, tr\u1ea7n l\u00e3i su\u1ea5t vay kh\u00f4ng qu\u00e1 13,5%, t\u1eeb n\u0103m 2017 l\u00e0 kh\u00f4ng qu\u00e1 20%. V\u1eady nh\u01b0ng, tr\u00ean th\u1ef1c t\u1ebf, \u0111\u1ed1i v\u1edbi nh\u1eefng doanh nghi\u1ec7p kh\u00f4ng c\u00f3 t\u00e0i s\u1ea3n b\u1ea3o \u0111\u1ea3m, kh\u00f4ng c\u00f3 uy t\u00edn, d\u1ef1 \u00e1n c\u00f3 nhi\u1ec1u r\u1ee7i ro n\u00ean kh\u00f3 \u0111\u01b0\u1ee3c vay v\u1ed1n t\u1eeb ng\u00e2n h\u00e0ng. Do v\u1eady, doanh nghi\u1ec7p ph\u1ea3i vay t\u1eeb b\u00ean ngo\u00e0i \u0111\u1ec3 duy tr\u00ec s\u1ea3n xu\u1ea5t kinh doanh v\u00e0 ph\u1ea3i ch\u1ea5p nh\u1eadn m\u1ee9c l\u00e3i su\u1ea5t c\u00f3 th\u1ec3 l\u00ean t\u1edbi h\u00e0ng ch\u1ee5c ph\u1ea7n tr\u0103m. Trong khi \u0111\u00f3, c\u00e1c doanh nghi\u1ec7p FDI l\u1ea1i c\u00f3 s\u1eb5n ti\u1ec1m l\u1ef1c t\u00e0i ch\u00ednh. Do v\u1eady, quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 3, \u0110i\u1ec1u 8 kh\u00f4ng ph\u00e2n bi\u1ec7t doanh nghi\u1ec7p FDI v\u00e0 doanh nghi\u1ec7p trong n\u01b0\u1edbc l\u00e0 \u201cr\u1ea5t c\u1ee9ng nh\u1eafc, c\u00e0o b\u1eb1ng theo ki\u1ec3u th\u1ea5y m\u1ed9t ng\u01b0\u1eddi \u0111au m\u1eaft nh\u01b0ng b\u1eaft c\u1ea3 l\u00e0ng \u0111eo k\u00ednh. C\u00e1ch qu\u1ea3n l\u00fd n\u00e0y s\u1ebd ch\u1ec9 c\u00f3 l\u1ee3i cho c\u01a1 quan qu\u1ea3n l\u00fd, nh\u01b0ng khi\u1ebfn c\u1ed9ng \u0111\u1ed3ng doanh nghi\u1ec7p b\u1ebf t\u1eafc\u201d, \u00f4ng \u0110\u1ee9c nh\u1ea5n m\u1ea1nh.<\/p>\n<\/div>\n

\n
\u0110an Thanh<\/span><\/strong><\/div>\n
\n

——————<\/p>\n

\u0110\u1ea1i bi\u1ec3u nh\u00e2n d\u00e2n (Kinh t\u1ebf – x\u00e3 h\u1ed9i) 30-10-2018:<\/b><\/em><\/p>\n

https:\/\/www.daibieunhandan.vn\/bai-2–de-cho-quan-ly-nha-nuoc-412562<\/p>\n

(526\/1.324)<\/em><\/p>\n<\/div>\n<\/div>","protected":false},"excerpt":{"rendered":"

(\u0110BND) – \u201cQuy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 3, \u0110i\u1ec1u 8, Ngh\u1ecb \u0111\u1ecbnh 20 \u00e1p tr\u1ea7n chi ph\u00ed l\u00e3i vay kh\u00f4ng ph\u00e2n bi\u1ec7t doanh nghi\u1ec7p c\u00f3 v\u1ed1n \u0111\u1ea7u t\u01b0 tr\u1ef1c ti\u1ebfp n\u01b0\u1edbc ngo\u00e0i (FDI) v\u00e0 doanh nghi\u1ec7p trong n\u01b0\u1edbc l\u00e0 r\u1ea5t c\u1ee9ng nh\u1eafc, c\u00e0o b\u1eb1ng theo ki\u1ec3u th\u1ea5y m\u1ed9t ng\u01b0\u1eddi \u0111au m\u1eaft nh\u01b0ng b\u1eaft c\u1ea3 l\u00e0ng \u0111eo […]<\/p>\n","protected":false},"author":10,"featured_media":14167,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[27,26],"tags":[],"class_list":["post-14166","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-interviews","category-legal-media"],"acf":[],"yoast_head":"\n2.392. 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