{"id":14179,"date":"2018-11-01T14:27:01","date_gmt":"2018-11-01T07:27:01","guid":{"rendered":"https:\/\/anvilaw.com\/vi\/?p=14179"},"modified":"2022-03-18T14:33:08","modified_gmt":"2022-03-18T07:33:08","slug":"2-399-doanh-nghiep-viet-thiet-vi-khong-che-chi-phi-lai-vay","status":"publish","type":"post","link":"https:\/\/anvilaw.com\/vi\/2-399-doanh-nghiep-viet-thiet-vi-khong-che-chi-phi-lai-vay\/","title":{"rendered":"2.399. Doanh nghi\u1ec7p Vi\u1ec7t thi\u1ec7t v\u00ec kh\u1ed1ng ch\u1ebf chi ph\u00ed l\u00e3i vay"},"content":{"rendered":"<div class=\"article__sapo cms-desc\"><strong>(TP) &#8211; Nh\u1eefng t\u01b0\u1edfng quy \u0111\u1ecbnh m\u1edbi s\u1ebd h\u1ea1n ch\u1ebf \u0111\u01b0\u1ee3c vi\u1ec7c chuy\u1ec3n gi\u00e1, tr\u1ed1n thu\u1ebf c\u1ee7a c\u00e1c doanh nghi\u1ec7p (DN) FDI, th\u1ebf nh\u01b0ng \u0111\u1ed1i t\u01b0\u1ee3ng b\u1ecb \u1ea3nh h\u01b0\u1edfng n\u1eb7ng n\u1ec1 nh\u1ea5t l\u1ea1i l\u00e0 c\u00e1c DN Vi\u1ec7t. H\u00e0ng ch\u1ee5c l\u00e1 \u0111\u01a1n k\u00eau c\u1ee9u \u0111\u01b0\u1ee3c g\u1eedi l\u00ean Ch\u00ednh ph\u1ee7.<\/strong><\/div>\n<div>\n<table class=\"article__avatar\">\n<tbody>\n<tr>\n<td class=\"pic\"><img decoding=\"async\" class=\"cms-photo\" src=\"https:\/\/photo-cms-tpo.zadn.vn\/w890\/Uploaded\/2022\/nmasumk_tmzt\/2018_10_31\/4e_XXUY.jpg\" alt=\"Vi\u1ec7c gi\u1edbi h\u1ea1n t\u1ef7 l\u1ec7 chi ph\u00ed l\u00e3i vay \u0111ang g\u00e2y nhi\u1ec1u kh\u00f3 kh\u0103n, c\u1ea3n tr\u1edf doanh nghi\u1ec7p trong n\u01b0\u1edbc ph\u00e1t tri\u1ec3n \u1ea2nh minh h\u1ecda: Tu\u1ea5n Nguy\u1ec5n\" \/><\/td>\n<\/tr>\n<tr>\n<td class=\"caption\">Vi\u1ec7c gi\u1edbi h\u1ea1n t\u1ef7 l\u1ec7 chi ph\u00ed l\u00e3i vay \u0111ang g\u00e2y nhi\u1ec1u kh\u00f3 kh\u0103n, c\u1ea3n tr\u1edf doanh nghi\u1ec7p trong n\u01b0\u1edbc ph\u00e1t tri\u1ec3n \u1ea2nh minh h\u1ecda: Tu\u1ea5n Nguy\u1ec5n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<div class=\"article__body cms-body\">\n<p><strong>Nhi\u1ec1u b\u1ea5t c\u1eadp, t\u1ed1n k\u00e9m h\u00e0ng tr\u0103m t\u1ef7 \u0111\u1ed3ng<\/strong><\/p>\n<p>Trong d\u1ef1 th\u1ea3o b\u00e1o c\u00e1o g\u1eedi Th\u1ee7 t\u01b0\u1edbng t\u1ed5ng k\u1ebft 1 n\u0103m th\u1ef1c hi\u1ec7n Ngh\u1ecb \u0111\u1ecbnh 20\/2017 (g\u1ecdi t\u1eaft Ngh\u1ecb \u0111\u1ecbnh 20) quy \u0111\u1ecbnh v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1c c\u00f4ng ty c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft (GDLK) (hi\u1ec7u l\u1ef1c t\u1eeb th\u00e1ng 5\/2017), B\u1ed9 T\u00e0i ch\u00ednh cho bi\u1ebft, \u0111\u1ebfn nay, T\u1ed5ng c\u1ee5c Thu\u1ebf \u0111\u00e3 ti\u1ebfp nh\u1eadn 39 c\u00f4ng v\u0103n ki\u1ebfn ngh\u1ecb c\u1ee7a c\u00e1c t\u1eadp \u0111o\u00e0n, doanh nghi\u1ec7p (DN) l\u1edbn.<\/p>\n<p>Theo \u0111\u00f3, h\u1ea7u h\u1ebft c\u00e1c DN \u0111\u1ec1u k\u00eau g\u1eb7p kh\u00f3, nh\u1ea5t l\u00e0 \u0111\u1ed1i v\u1edbi quy \u0111\u1ecbnh v\u1ec1 t\u1ed5ng chi ph\u00ed l\u00e3i vay ph\u00e1t sinh trong k\u1ef3 \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p (TNDN) 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. \u0110i\u1ec1u n\u00e0y c\u00f3 ngh\u0129a n\u1ebfu chi ph\u00ed l\u00e3i vay v\u01b0\u1ee3t tr\u00ean m\u1ee9c 20% th\u00ec kho\u1ea3n v\u01b0\u1ee3t \u0111\u00f3 kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed ho\u1ea1t \u0111\u1ed9ng c\u1ee7a DN.<\/p>\n<p>\u0110\u01a1n c\u1eed, T\u1eadp \u0111o\u00e0n \u0111i\u1ec7n l\u1ef1c Vi\u1ec7t Nam (EVN) cho r\u1eb1ng, nhu c\u1ea7u \u0111\u1ea7u t\u01b0 m\u1edbi c\u00e1c d\u1ef1 \u00e1n \u0111i\u1ec7n c\u1ee7a \u0111\u01a1n v\u1ecb r\u1ea5t l\u1edbn, song ngu\u1ed3n v\u1ed1n t\u1ef1 c\u00f3 kh\u00f4ng \u0111\u1ee7 \u0111\u00e1p \u1ee9ng nhu c\u1ea7u \u0111\u1ea7u t\u01b0 n\u00ean EVN v\u00e0 c\u00e1c \u0111\u01a1n v\u1ecb v\u1eabn ph\u1ea3i ti\u1ebfp t\u1ee5c huy \u0111\u1ed9ng ngu\u1ed3n v\u1ed1n vay trong v\u00e0 ngo\u00e0i n\u01b0\u1edbc.<\/p>\n<p>B\u1ea3n ch\u1ea5t c\u00e1c GDLK gi\u1eefa EVN v\u00e0 c\u00e1c \u0111\u01a1n v\u1ecb th\u00e0nh vi\u00ean (c\u00e1c b\u00ean li\u00ean k\u1ebft) c\u00f3 t\u00ednh ch\u1ea5t \u201ccho vay l\u1ea1i\u201d \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a Ch\u00ednh ph\u1ee7 v\u00e0 tu\u00e2n th\u1ee7 nguy\u00ean t\u1eafc gi\u00e1 th\u1ecb tr\u01b0\u1eddng. Do \u0111\u00f3, n\u1ebfu gi\u1edbi h\u1ea1n chi ph\u00ed l\u00e3i vay nh\u01b0 quy \u0111\u1ecbnh tr\u00ean s\u1ebd \u1ea3nh h\u01b0\u1edfng r\u1ea5t l\u1edbn \u0111\u1ebfn t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh c\u1ee7a EVN v\u00e0 c\u00e1c c\u00f4ng ty, g\u00e2y kh\u00f3 kh\u0103n trong c\u00e2n \u0111\u1ed1i v\u1ed1n \u0111\u1ea7u t\u01b0 c\u1ee7a EVN. C\u1ee5 th\u1ec3, s\u1ed1 thu\u1ebf TNDN ph\u1ea3i n\u1ed9p t\u0103ng r\u1ea5t l\u1edbn nh\u01b0 EVN GENCO 1 t\u0103ng kho\u1ea3ng 339 t\u1ef7 \u0111\u1ed3ng; EVN GENCO 3 t\u0103ng kho\u1ea3ng 212 t\u1ef7 \u0111\u1ed3ng.<\/p>\n<p>\u00d4ng L\u00ea V\u0103n Tu\u1ea5n, l\u00e3nh \u0111\u1ea1o T\u1ed5ng Cty l\u1eafp m\u00e1y Vi\u1ec7t Nam &#8211; LILAMA (B\u1ed9 X\u00e2y d\u1ef1ng) c\u0169ng cho r\u1eb1ng, \u0111\u01a1n v\u1ecb\u00a0v\u00e0 c\u00e1c doanh nghi\u1ec7p c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft \u0111\u1ec1u ho\u1ea1t \u0111\u1ed9ng tr\u00ean l\u00e3nh th\u1ed5 VN, c\u00f9ng ch\u1ecbu m\u1ed9t m\u1ee9c thu\u1ebf su\u1ea5t thu\u1ebf TNDN n\u00ean kh\u00f4ng c\u00f3 \u0111\u1ed9ng c\u01a1 chuy\u1ec3n gi\u00e1 nh\u1eb1m m\u1ee5c \u0111\u00edch h\u01b0\u1edfng l\u1ee3i v\u1ec1 thu\u1ebf TNDN.<\/p>\n<p><strong>Ch\u1edd ch\u1ec9 \u0111\u1ea1o t\u1eeb Ch\u00ednh ph\u1ee7<\/strong><\/p>\n<p>Theo Lu\u1eadt s\u01b0 Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c (Gi\u00e1m \u0111\u1ed1c C\u00f4ng ty Lu\u1eadt ANVI), m\u1ee5c ti\u00eau ban \u0111\u1ea7u c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 20 nh\u1eb1m h\u1ea1n ch\u1ebf vi\u1ec7c chuy\u1ec3n thu nh\u1eadp c\u1ee7a c\u00e1c DN c\u00f3 v\u1ed1n \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam \u0111\u1ebfn m\u1ed9t DN kh\u00e1c (trong c\u00f9ng t\u1eadp \u0111o\u00e0n \u0111a qu\u1ed1c gia) t\u1ea1i v\u00f9ng l\u00e3nh th\u1ed5\/qu\u1ed1c gia c\u00f3 thu\u1ebf su\u1ea5t thu\u1ebf TNDN th\u1ea5p h\u01a1n so v\u1edbi Vi\u1ec7t Nam \u0111\u1ec3 t\u1ed1i \u0111a h\u00f3a l\u1ee3i nhu\u1eadn v\u00e0 t\u1ed1i thi\u1ec3u h\u00f3a ngh\u0129a v\u1ee5 thu\u1ebf ph\u1ea3i n\u1ed9p.<\/p>\n<p>Tuy nhi\u00ean, \u0111\u1ed1i t\u01b0\u1ee3ng b\u1ecb \u1ea3nh h\u01b0\u1edfng n\u1eb7ng n\u1ec1 nh\u1ea5t t\u1eeb vi\u1ec7c kh\u1ed1ng ch\u1ebf chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb 20% tr\u00ean l\u1ee3i nhu\u1eadn thu\u1ea7n tr\u01b0\u1edbc l\u00e3i v\u00e0 kh\u1ea5u hao l\u1ea1i l\u00e0 c\u00e1c DN Vi\u1ec7t Nam. \u0110\u1eb7c bi\u1ec7t, nh\u1eefng DN \u0111ang \u0111\u1ea7u t\u01b0 v\u00e0o nh\u1eefng ng\u00e0nh tr\u1ecdng \u0111i\u1ec3m c\u1ea7n s\u1ed1 v\u1ed1n r\u1ea5t l\u1edbn. Nh\u01b0 v\u1eady l\u00e0 ho\u00e0n to\u00e0n tr\u00e1i v\u1edbi m\u1ee5c ti\u00eau ban \u0111\u1ea7u khi ban h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh. H\u01a1n n\u1eefa, theo \u00f4ng \u0110\u1ee9c, c\u00e1c DN trong n\u01b0\u1edbc v\u1ed1n \u00edt, ph\u1ea7n l\u1edbn ph\u1ea3i vay v\u1ed1n t\u1eeb c\u00e1c ng\u00e2n h\u00e0ng, t\u1ed5 ch\u1ee9c t\u00e0i ch\u00ednh kh\u00e1c. \u0110\u00e2y l\u00e0 ph\u1ea7n v\u1ed1n vay \u0111\u1ed9c l\u1eadp kh\u00f4ng thu\u1ed9c c\u00e1c ho\u1ea1t \u0111\u1ed9ng GDLK.<\/p>\n<p>\u201cC\u0103n c\u1ee9 theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 9 Lu\u1eadt Thu\u1ebf TNDN hi\u1ec7n h\u00e0nh kh\u00f4ng c\u00f3 quy \u0111\u1ecbnh v\u1ec1 kh\u1ed1ng ch\u1ebf l\u00e3i ti\u1ec1n vay nh\u01b0 quy \u0111\u1ecbnh kho\u1ea3n 3 \u0110i\u1ec1u 8 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 20. Theo \u0111\u00f3, quy \u0111\u1ecbnh n\u00e0y t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 20 ch\u01b0a ph\u00f9 h\u1ee3p v\u1edbi Lu\u1eadt Thu\u1ebf TNDN hi\u1ec7n h\u00e0nh n\u00ean kh\u00f4ng c\u00f3 c\u01a1 s\u1edf \u0111\u1ec3 th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh n\u00e0y\u201d, v\u1ecb lu\u1eadt s\u01b0 b\u00e0y t\u1ecf.<\/p>\n<p>Lu\u1eadt s\u01b0 Tr\u1ea7n Xoa, chuy\u00ean gia t\u01b0 v\u1ea5n thu\u1ebf, cho r\u1eb1ng: \u201cC\u1ea7n xem x\u00e9t l\u1ea1i m\u1ed9t s\u1ed1 \u0111i\u1ec3m ch\u01b0a h\u1ee3p l\u00fd trong quy \u0111\u1ecbnh tr\u00ean. \u0110\u00f3 l\u00e0 kh\u00f4ng n\u00ean t\u00ednh g\u1ed9p chi ph\u00ed l\u00e3i vay c\u1ee7a b\u00ean \u0111\u1ed9c l\u1eadp v\u00e0o t\u1ef7 l\u1ec7 kh\u1ed1ng ch\u1ebf d\u01b0\u1edbi 20% theo quy \u0111\u1ecbnh. B\u00ean c\u1ea1nh \u0111\u00f3, tr\u01b0\u1eddng h\u1ee3p c\u00e1c DN c\u00f3 GDLK nh\u01b0ng \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp theo ph\u00e1p lu\u1eadt VN kh\u00f4ng c\u00f3 \u01b0u \u0111\u00e3i, c\u00f3 c\u00f9ng thu\u1ebf su\u1ea5t thu\u1ebf TNDN th\u00ec d\u00f9 c\u00f3 vay l\u1eabn nhau c\u0169ng kh\u00f4ng d\u1eabn \u0111\u1ebfn chuy\u1ec3n gi\u00e1. Do \u0111\u00f3 c\u00f3 th\u1ec3 kh\u00f4ng \u00e1p d\u1ee5ng cho c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng n\u00e0y\u201d, lu\u1eadt s\u01b0 Tr\u1ea7n Xoa n\u00eau r\u00f5.<\/p>\n<p>\u201cTr\u00ean c\u01a1 s\u1edf c\u00e1c ki\u1ebfn ngh\u1ecb, v\u01b0\u1edbng m\u1eafc, T\u1ed5ng c\u1ee5c Thu\u1ebf v\u00e0 B\u1ed9 T\u00e0i ch\u00ednh \u0111\u00e3 chia l\u00e0m 2 nh\u00f3m v\u1ea5n \u0111\u1ec1 trong d\u1ef1 th\u1ea3o g\u1eedi xin \u00fd ki\u1ebfn c\u1ee7a Th\u1ee7 t\u01b0\u1edbng\u201d, d\u1ef1 th\u1ea3o do Th\u1ee9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh Tr\u1ea7n Xu\u00e2n H\u00e0 n\u00eau r\u00f5.<\/p>\n<div class=\"article__author\"><strong><span class=\"cms-author\">An Ph\u00fa<\/span><\/strong><\/div>\n<\/div>\n<p>&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;<\/p>\n<p><em><b>Ti\u1ec1n phong (Kinh t\u1ebf) 01-11-2018:<\/b><\/em><\/p>\n<p>https:\/\/tienphong.vn\/doanh-nghiep-viet-thiet-vi-khong-che-chi-phi-lai-vay-post1068656.tpo<\/p>\n<p><em>(254\/902)<\/em>","protected":false},"excerpt":{"rendered":"<p>(TP) &#8211; Nh\u1eefng t\u01b0\u1edfng quy \u0111\u1ecbnh m\u1edbi s\u1ebd h\u1ea1n ch\u1ebf \u0111\u01b0\u1ee3c vi\u1ec7c chuy\u1ec3n gi\u00e1, tr\u1ed1n thu\u1ebf c\u1ee7a c\u00e1c doanh nghi\u1ec7p (DN) FDI, th\u1ebf nh\u01b0ng \u0111\u1ed1i t\u01b0\u1ee3ng b\u1ecb \u1ea3nh h\u01b0\u1edfng n\u1eb7ng n\u1ec1 nh\u1ea5t l\u1ea1i l\u00e0 c\u00e1c DN Vi\u1ec7t. H\u00e0ng ch\u1ee5c l\u00e1 \u0111\u01a1n k\u00eau c\u1ee9u \u0111\u01b0\u1ee3c g\u1eedi l\u00ean Ch\u00ednh ph\u1ee7. Vi\u1ec7c gi\u1edbi h\u1ea1n t\u1ef7 l\u1ec7 chi ph\u00ed [&hellip;]<\/p>\n","protected":false},"author":10,"featured_media":14181,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[27,26],"tags":[],"class_list":["post-14179","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-interviews","category-legal-media"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.9 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>2.399. 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