{"id":15625,"date":"2017-05-16T14:48:53","date_gmt":"2017-05-16T07:48:53","guid":{"rendered":"https:\/\/anvilaw.com\/vi\/?p=15625"},"modified":"2022-03-23T14:51:53","modified_gmt":"2022-03-23T07:51:53","slug":"1-654-doanh-nghiep-lieu-co-bi-troi-tay-vi-quy-dinh-chong-ne-thue","status":"publish","type":"post","link":"https:\/\/anvilaw.com\/vi\/1-654-doanh-nghiep-lieu-co-bi-troi-tay-vi-quy-dinh-chong-ne-thue\/","title":{"rendered":"1.654. Doanh nghi\u1ec7p li\u1ec7u c\u00f3 b\u1ecb \u201ctr\u00f3i tay\u201d v\u00ec quy \u0111\u1ecbnh ch\u1ed1ng \u201cn\u00e9\u201d thu\u1ebf?"},"content":{"rendered":"<strong>(L\u0110) &#8211; Ch\u00ednh ph\u1ee7 v\u1eeba ban h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh 20\/2017\/N\u0110-CP (Ngh\u1ecb \u0111\u1ecbnh 20) quy \u0111\u1ecbnh v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi DN c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft (GDLK). \u0110\u00e2y \u0111\u01b0\u1ee3c cho l\u00e0 d\u1ea5u m\u1ed1c quan tr\u1ecdng trong h\u1ec7 th\u1ed1ng quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt v\u1ec1 gi\u00e1 GDLK, \u0111\u01b0a Vi\u1ec7t Nam ti\u1ebfn g\u1ea7n h\u01a1n \u0111\u1ebfn c\u00e1c chu\u1ea9n m\u1ef1c qu\u1ed1c t\u1ebf v\u1ec1 gia t\u0103ng t\u00ednh minh b\u1ea1ch v\u00e0 n\u1ed7 l\u1ef1c ch\u1ed1ng tr\u00e1nh thu\u1ebf. <\/strong><\/p>\n<p>Tuy nhi\u00ean, m\u1ee5c ti\u00eau l\u00e0 v\u1eady nh\u01b0ng vi\u1ec7c si\u1ebft ch\u1eb7t c\u00e1c \u0111i\u1ec1u ki\u1ec7n \u0111\u00e3 \u0111i kh\u00e1 s\u00e2u v\u00e0o c\u00e1c ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ee7a doanh nghi\u1ec7p (DN), t\u00e1c \u0111\u1ed9ng tr\u1ef1c ti\u1ebfp v\u00e0o chi ph\u00ed kinh doanh khi\u1ebfn cho nhi\u1ec1u DN lo l\u1eafng, b\u1edfi n\u1ebfu kh\u00f4ng \u0111\u01b0\u1ee3c h\u01b0\u1edbng d\u1eabn c\u1ea9n th\u1eadn \u1edf th\u00f4ng t\u01b0 quy \u0111\u1ecbnh chi ti\u1ebft th\u00ec s\u1ebd g\u00e2y ra nh\u1eefng kh\u00f3 kh\u0103n, b\u1ea5t l\u1ee3i cho DN trong n\u01b0\u1edbc.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-15626 img-fluid img-fluid\" src=\"https:\/\/anvilaw.com\/wp-content\/uploads\/2022\/03\/98-3.jpg\" alt=\"\" width=\"440\" height=\"293\" \/><\/p>\n<p><em>Ngh\u1ecb \u0111\u1ecbnh 20 v\u1ec1 qu\u1ea3n l\u00fd ch\u1ed1ng chuy\u1ec3n gi\u00e1 hi\u1ec7n \u0111ang khi\u1ebfn cho nhi\u1ec1u doanh nghi\u1ec7p ph\u1ea3i lo l\u1eafng. \u1ea2nh: P.V<\/em><\/p>\n<p><strong>\u0110\u00f2n \u201c\u0111i\u1ec3m huy\u1ec7t\u201d \u0111\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p \u0111ang kh\u00e1t v\u1ed1n<\/strong><\/p>\n<p>Hi\u1ec7n nay, nhi\u1ec1u DN trong n\u01b0\u1edbc b\u00e0y t\u1ecf lo ng\u1ea1i N\u0110 20 s\u1ebd t\u1ea1o ra nhi\u1ec1u kh\u00f3 kh\u0103n, \u0111\u1eb7c bi\u1ec7t l\u00e0 c\u00e1c t\u1eadp \u0111o\u00e0n kinh t\u1ebf t\u01b0 nh\u00e2n v\u1edbi m\u00f4 h\u00ecnh c\u00f4ng ty m\u1eb9 &#8211; con. Trong khi th\u1ef1c t\u1ebf chuy\u1ec3n gi\u00e1 hi\u1ec7n nay ch\u1ee7 y\u1ebfu t\u1eadp trung \u1edf kh\u1ed1i DN n\u01b0\u1edbc ngo\u00e0i do l\u1ee3i d\u1ee5ng \u0111\u01b0\u1ee3c ch\u00eanh l\u1ec7ch thu\u1ebf gi\u1eefa c\u00e1c qu\u1ed1c gia, c\u00f2n DN trong n\u01b0\u1edbc th\u00ec c\u00f3 chung m\u1ed9t m\u1eb7t b\u1eb1ng thu\u1ebf n\u00ean nguy c\u01a1 chuy\u1ec3n gi\u00e1 l\u00e0 kh\u00e1 th\u1ea5p. B\u1ea3n th\u00e2n c\u00e1c doanh nghi\u1ec7p c\u00f3 nhu c\u1ea7u v\u1ec1 v\u1ed1n cao \u0111\u1ec1u l\u00e0 nh\u1eefng DN m\u1edbi n\u00ean th\u1eddi gian \u0111\u1ec3 c\u00f3 l\u00e3i t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh d\u00e0i (th\u01b0\u1eddng l\u00e0 t\u1eeb 3 \u0111\u1ebfn 5 n\u0103m) ch\u01b0a k\u1ec3 chi ph\u00ed t\u00e0i ch\u00ednh n\u00ean s\u1ebd kh\u00f3 ti\u1ebfp c\u1eadn \u0111\u01b0\u1ee3c ngu\u1ed3n v\u1ed1n vay ng\u00e2n h\u00e0ng do v\u1eady trong th\u1eddi gian \u0111\u1ea7u t\u01b0 s\u1ebd ph\u1ea3i d\u00f9ng nhi\u1ec1u v\u1ed1n vay t\u1eeb c\u00f4ng ty m\u1eb9 v\u00e0 c\u00e1c c\u00f4ng ty kh\u00e1c trong t\u1eadp \u0111o\u00e0n hi\u1ec7n quy \u0111\u1ecbnh t\u1ea1i N\u0110 20 kh\u1ed1ng ch\u1ebf t\u1ec9 l\u1ec7 l\u00e3i vay\/EBITDA kh\u00f4ng qu\u00e1 20% s\u1ebd l\u00e0m gi\u1ea3m kh\u1ea3 n\u0103ng t\u1ea1o l\u1ee3i nhu\u1eadn c\u1ee7a DN do chi ph\u00ed l\u00e3i vay c\u00f3 th\u1ec3 kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh \u0111\u1ea7y \u0111\u1ee7 v\u00e0o chi ph\u00ed t\u00ednh thu\u1ebf. T\u1eeb \u0111\u00f3, khi\u1ebfn cho DN t\u1ed1n k\u00e9m chi ph\u00ed v\u1ed1n, l\u00e0m gi\u1ea3m s\u1ee9c c\u1ea1nh tranh c\u1ee7a c\u00e1c t\u1eadp \u0111o\u00e0n kinh t\u1ebf trong n\u01b0\u1edbc kh\u00e1c.<\/p>\n<p>Ch\u1ecb H\u01b0\u01a1ng &#8211; \u0111\u1ea1i di\u1ec7n cho c\u00f4ng ty TNHH Hirose H\u00e0 N\u1ed9i, m\u1ed9t c\u00f4ng ty c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft v\u1edbi Nh\u1eadt B\u1ea3n cho bi\u1ebft, doanh nghi\u1ec7p ch\u1ecb m\u1edbi th\u00e0nh l\u1eadp m\u1edbi \u0111\u01b0\u1ee3c h\u01a1n 3 n\u0103m, trong b\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u1eabn \u0111ang b\u00e1o l\u1ed7 th\u00ec vi\u1ec7c kh\u1ed1ng ch\u1ebf n\u00e0y khi\u1ebfn cho DN g\u1eb7p ph\u1ea3i kh\u00f3 kh\u0103n ch\u1eb3ng h\u1ea1n nh\u01b0 b\u00ecnh th\u01b0\u1eddng t\u1ea5t c\u1ea3 c\u00e1c chi ph\u00ed l\u00e3i vay \u0111\u00f3 m\u00ecnh s\u1ebd \u0111\u01b0\u1ee3c tr\u1eeb. N\u1ebfu tr\u01b0\u1eddng h\u1ee3p DN c\u1ea7n m\u1edf r\u1ed9ng m\u00f4 h\u00ecnh kinh doanh DN s\u1ebd ph\u1ea3i c\u00e2n nh\u1eafc xem n\u1ebfu m\u00e0 vay th\u00ec v\u1eeba b\u1ecb g\u1ea1t ra kh\u1ecfi chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb m\u00e0 l\u1ea1i ph\u1ea3i v\u1eeba \u0111\u00f3ng thu\u1ebf c\u00e1i t\u1ea1o ra l\u1ee3i nhu\u1eadn kh\u00f4ng nhi\u1ec1u \u0111\u1ec3 b\u00f9 \u0111\u1eafp c\u00e1i ph\u1ea7n chi ph\u00ed b\u00ean DN ph\u1ea3i ch\u1ecbu ng\u01b0\u1eddi ta c\u0169ng ph\u1ea3i ti\u1ebft ch\u1ebf h\u01a1n vi\u1ec7c c\u00f3 n\u00ean \u0111\u1ea7u t\u01b0 kh\u00f4ng?, c\u00f4ng ty m\u1eb9 c\u00f3 n\u00ean r\u00f3t v\u1ed1n v\u1ec1 \u0111\u00e2y cho c\u00f4ng ty con \u0111i vay hay kh\u00f4ng?\u201d.<\/p>\n<p>\u201cNgo\u00e0i ra, \u0111\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n vay m\u00e0 c\u00f4ng ty m\u1eb9 vay v\u1ec1 v\u00e0 cho c\u00f4ng ty con vay l\u1ea1i th\u00ec chi ph\u00ed l\u00e3i vay ph\u00e1t sinh t\u1ea1i c\u1ea3 c\u00f4ng ty m\u1eb9 v\u00e0 c\u00f4ng ty con t\u00ednh tr\u00ean c\u00f9ng m\u1ed9t kho\u1ea3n vay v\u00e0 s\u1ebd b\u1ecb \u00e1p tr\u1ea7n 2 l\u1ea7n. Ph\u1ea7n chi ph\u00ed l\u00e3i vay v\u01b0\u1ee3t tr\u1ea7n s\u1ebd b\u1ecb lo\u1ea1i 2 l\u1ea7n t\u1ea1i 2 c\u00f4ng ty\u201d, \u0111\u1ea1i di\u1ec7n DN n\u00e0y b\u00e0y t\u1ecf.<\/p>\n<p><strong>N\u1ed7i lo t\u1ef1 bu\u1ed9c m\u00ecnh<\/strong><\/p>\n<p>M\u1ed9t \u0111i\u1ec3m b\u1ea5t l\u1ee3i trong N\u0110 20 \u0111\u00f3 l\u00e0 \u0111\u00e3 kh\u00f4ng t\u00ednh \u0111\u1ebfn y\u1ebfu t\u1ed1 v\u00f4 h\u00ecnh chung \u0111\u00e3 l\u00e0m m\u1ea5t c\u01a1 h\u1ed9i t\u1eadp trung ngu\u1ed3n l\u1ef1c, \u0111\u1ea7u t\u01b0 d\u00e0i h\u1ea1n \u0111\u1ec3 ph\u00e1t tri\u1ec3n quy m\u00f4 c\u1ee7a DN trong n\u01b0\u1edbc. Vi\u1ec7c si\u1ebft ch\u1eb7t chi ph\u00ed v\u1ed1n tr\u00ean t\u1eebng giao d\u1ecbch c\u1ee5 th\u1ec3 c\u0169ng s\u1ebd l\u00e0m gi\u1ea3m s\u1ee9c m\u1ea1nh chung v\u00e0 kh\u1ea3 n\u0103ng gia t\u0103ng quy m\u00f4, t\u1ea1o l\u1ee3i nhu\u1eadn d\u00e0i h\u1ea1n c\u1ee7a c\u00e1c DN, g\u00e2y c\u1ea3n tr\u1edf qu\u00e1 tr\u00ecnh ti\u1ebfp c\u1eadn c\u00e1c ngu\u1ed3n v\u1ed1n vay t\u1eeb b\u00ean ngo\u00e0i, d\u1eabn \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ee7a DN c\u00e0ng tr\u1edf n\u00ean kh\u00f3 kh\u0103n h\u01a1n v\u00e0 kh\u00f4ng th\u1ec3 ph\u00e1t tri\u1ec3n ho\u1eb7c m\u1edf r\u1ed9ng.<\/p>\n<p>Anh Nguy\u1ec5n Anh Tu\u1ea5n &#8211; C\u00e1n b\u1ed9 t\u00edn d\u1ee5ng Ng\u00e2n h\u00e0ng Sacombank (H\u00e0 N\u1ed9i) cho bi\u1ebft, vi\u1ec7c gi\u1ea3m vay v\u1ed1n c\u1ee7a DN v\u1edbi ng\u00e2n h\u00e0ng v\u00f4 h\u00ecnh chung \u0111\u00e3 l\u00e0m gi\u1ea3m kh\u1ea3 n\u0103ng ph\u00e1t tri\u1ec3n c\u1ee7a c\u00e1c ng\u00e2n h\u00e0ng trong n\u01b0\u1edbc. C\u00e1c DN c\u1ea7n nhi\u1ec1u v\u1ed1n vay s\u1ebd h\u1ea1n ch\u1ebf m\u1edf r\u1ed9ng s\u1ea3n xu\u1ea5t v\u00e0 l\u01b0\u1ee3ng cho vay c\u1ee7a c\u00e1c ng\u00e2n h\u00e0ng s\u1ebd b\u1ecb gi\u1ea3m \u0111\u00e1ng k\u1ec3.<\/p>\n<p><em>G\u00f3p \u00fd cho N\u0110 20, lu\u1eadt s\u01b0 Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c, Tr\u1ecdng t\u00e0i vi\u00ean VIAC, Gi\u00e1m \u0111\u1ed1c C\u00f4ng ty Lu\u1eadt ANVI nh\u1eadn \u0111\u1ecbnh: \u201cX\u00e9t v\u1ec1 m\u1ee5c ti\u00eau c\u1ee7a N\u0110 nh\u1eb1m ch\u1ed1ng th\u1ea5t thu thu\u1ebf, song quy \u0111\u1ecbnh t\u1ed5ng chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb cho m\u1ee5c \u0111\u00edch t\u00ednh thu\u1ebf kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 20% l\u00e0 ch\u01b0a th\u1ef1c s\u1ef1 r\u00f5 r\u00e0ng \u0111i\u1ec1u n\u00e0y c\u00f3 th\u1ec3 khi\u1ebfn cho c\u00e1c DN hi\u1ec3u ch\u01b0a \u0111\u00fang v\u1ec1 ngh\u0129a v\u1ee5 v\u00e0 quy\u1ec1n l\u1ee3i c\u1ee7a m\u00ecnh. Ph\u1ea1m vi ng\u01b0\u1ee1ng 20% \u0111ang kh\u00f4ng h\u1ee3p l\u00fd theo nhi\u1ec1u tr\u01b0\u1eddng h\u1ee3p n\u1ebfu nh\u01b0 ng\u01b0\u1eddi ta kh\u00f4ng ph\u1ea3i m\u1ed1i quan h\u1ec7 c\u00f4ng ty m\u1eb9 &#8211; con kh\u00f4ng ph\u1ea3i l\u00e1ch thu\u1ebf hay chuy\u1ec3n gi\u00e1 m\u00e0 ho\u00e0n to\u00e0n l\u00e0 chi ph\u00ed h\u1ee3p ph\u00e1p h\u1ee3p l\u1ec7 ph\u1ea3i huy \u0111\u1ed9ng ph\u1ea3i vay v\u1ed1n m\u1ed9t c\u00e1ch b\u00ecnh th\u01b0\u1eddng th\u00ec cu\u1ed1i c\u00f9ng l\u1ea1i kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed h\u1ee3p ph\u00e1p h\u1ee3p l\u1ec7 th\u00ec \u0111i\u1ec1u \u0111\u00f3 l\u00e0 v\u00f4 l\u00fd. Th\u1ef1c ra l\u00e0 ph\u1ea3i quy \u0111\u1ecbnh tr\u01b0\u1eddng h\u1ee3p n\u00e0o h\u1ee3p ph\u00e1p th\u00ec v\u1eabn \u0111\u01b0\u1ee3c ph\u00e1p lu\u1eadt cho vay cao h\u01a1n th\u00ec c\u00e1c t\u1ed5 ch\u1ee9c t\u00ednh d\u1ee5ng v\u1eabn c\u00f3 th\u1ec3 cho vay cao h\u01a1n. C\u00e1i n\u00e0y ph\u1ea3i \u0111\u01b0\u1ee3c b\u00f3c t\u00e1ch r\u00f5 r\u00e0ng kh\u00f4ng th\u1ec3 \u00e1p d\u1ee5ng chung chung\u201d. Theo lu\u1eadt s\u01b0 Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c, n\u1ebfu Th\u00f4ng t\u01b0 h\u01b0\u1edbng d\u1eabn kh\u00f4ng gi\u1ea3i th\u00edch r\u00f5 ra c\u00e1c tr\u01b0\u1eddng h\u1ee3p s\u1ebd \u0111\u01b0\u1ee3c lo\u1ea1i tr\u1eeb m\u00e0 c\u1ee9 quy \u0111\u1ecbnh th\u1ebf n\u00e0y th\u00ec qu\u1ea3 th\u1eadt \u0111i\u1ec1u doanh nghi\u1ec7p lo ng\u1ea1i l\u00e0 ch\u00ednh \u0111\u00e1ng v\u00e0 vi\u1ec7c kh\u1ed1ng ch\u1ebf l\u00e3i vay ng\u01b0\u1ee1ng 20% \u0111\u00fang l\u00e0 kh\u00f4ng h\u1ee3p l\u00fd<\/em><\/p>\n<p><strong>Thu Trang<\/strong><\/p>\n<p><em> \u2014\u2014\u2014\u2014\u2014-<\/em><\/p>\n<p><strong><em>Lao \u0111\u1ed9ng (Ti\u1ec1n t\u1ec7 &#8211; \u0110\u1ea7u t\u01b0) 16-5-2017:<\/em><\/strong><\/p>\n<p><em><a href=\"http:\/\/laodong.com.vn\/tien-te-va-dau-tu\/doanh-nghiep-lieu-co-bi-troi-tay-vi-quy-dinh-chong-ne-thue-664871.bld\">http:\/\/laodong.com.vn\/tien-te-va-dau-tu\/doanh-nghiep-lieu-co-bi-troi-tay-vi-quy-dinh-chong-ne-thue-664871.bld<\/a><\/em><\/p>\n<p><em>\u00a0(252\/1.082)<\/em>","protected":false},"excerpt":{"rendered":"<p>(L\u0110) &#8211; Ch\u00ednh ph\u1ee7 v\u1eeba ban h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh 20\/2017\/N\u0110-CP (Ngh\u1ecb \u0111\u1ecbnh 20) quy \u0111\u1ecbnh v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi DN c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft (GDLK). \u0110\u00e2y \u0111\u01b0\u1ee3c cho l\u00e0 d\u1ea5u m\u1ed1c quan tr\u1ecdng trong h\u1ec7 th\u1ed1ng quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt v\u1ec1 gi\u00e1 GDLK, \u0111\u01b0a Vi\u1ec7t Nam ti\u1ebfn g\u1ea7n h\u01a1n \u0111\u1ebfn c\u00e1c chu\u1ea9n [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":15626,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[27,26],"tags":[],"class_list":["post-15625","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>1.654. Doanh nghi\u1ec7p li\u1ec7u c\u00f3 b\u1ecb \u201ctr\u00f3i tay\u201d v\u00ec quy \u0111\u1ecbnh ch\u1ed1ng \u201cn\u00e9\u201d thu\u1ebf? - 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-1-654-doanh-nghiep-lieu-co-bi-troi-tay-vi-quy-dinh-chong-ne-thue\/\" \/>\n<meta property=\"og:locale\" content=\"vi_VN\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"[:vi]1.654. 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