{"id":16418,"date":"2017-07-07T21:29:48","date_gmt":"2017-07-07T14:29:48","guid":{"rendered":"https:\/\/anvilaw.com\/vi\/?p=16418"},"modified":"2022-03-28T21:32:16","modified_gmt":"2022-03-28T14:32:16","slug":"1-716-bo-tai-chinh-quan-chia-co-tuc-doanh-nghiep-lai-keu","status":"publish","type":"post","link":"https:\/\/anvilaw.com\/vi\/1-716-bo-tai-chinh-quan-chia-co-tuc-doanh-nghiep-lai-keu\/","title":{"rendered":"1.716. B\u1ed9 T\u00e0i ch\u00ednh qu\u1ea3n chia c\u1ed5 t\u1ee9c: Doanh nghi\u1ec7p l\u1ea1i k\u00eau."},"content":{"rendered":"<strong>(\u0110V) &#8211; B\u1ed9 T\u00e0i ch\u00ednh lo c\u00f3 s\u1ef1 tr\u00ec ho\u00e3n chi tr\u1ea3 c\u1ed5 t\u1ee9c, l\u1ee3i nhu\u1eadn ho\u1eb7c l\u1ee3i nhu\u1eadn c\u00f3 th\u1ec3 b\u1ecb s\u1eed d\u1ee5ng t\u00f9m lum n\u1ebfu giao cho NHNN qu\u1ea3n l\u00fd.<\/strong><\/p>\n<p><strong>Doanh nghi\u1ec7p k\u00eau&#8230;<\/strong><\/p>\n<p>B\u1ed9 T\u00e0i ch\u00ednh \u0111\u00e3 ch\u1ee7 tr\u00ec x\u00e2y d\u1ef1ng d\u1ef1 th\u1ea3o Ngh\u1ecb \u0111\u1ecbnh s\u1eeda \u0111\u1ed5i, b\u1ed5 sung Ngh\u1ecb \u0111\u1ecbnh 91\/2015 v\u1ec1 \u0111\u1ea7u t\u01b0 v\u1ed1n nh\u00e0 n\u01b0\u1edbc v\u00e0o doanh nghi\u1ec7p v\u00e0 qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng v\u1ed1n, t\u00e0i s\u1ea3n t\u1ea1i doanh nghi\u1ec7p.<\/p>\n<p>Trong \u0111\u00f3 c\u00f3 n\u1ed9i dung \u0111\u00e1ng ch\u00fa \u00fd l\u00e0 t\u1edbi \u0111\u00e2y, vi\u1ec7c chia hay kh\u00f4ng chia c\u1ed5 t\u1ee9c, l\u1ee3i nhu\u1eadn cho ph\u1ea7n v\u1ed1n nh\u00e0 n\u01b0\u1edbc b\u1ecf v\u00e0o doanh nghi\u1ec7p ph\u1ea3i c\u00f3 th\u00eam \u00fd ki\u1ebfn c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh ngo\u00e0i \u00fd ki\u1ebfn c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu.<\/p>\n<table style=\"height: 144px;\" width=\"897\">\n<tbody>\n<tr>\n<td><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-16420 img-fluid img-fluid\" src=\"https:\/\/anvilaw.com\/wp-content\/uploads\/2022\/03\/Screen-Shot-2022-03-28-at-21.31.36.png\" alt=\"\" width=\"410\" height=\"274\" \/><\/td>\n<\/tr>\n<tr>\n<td><em>Vi\u1ec7c ph\u1ea3i xin \u00fd ki\u1ebfn B\u1ed9 T\u00e0i ch\u00ednh khi chia c\u1ed5 t\u1ee9c, l\u1ee3i nhu\u1eadn, theo chuy\u00ean gia, ch\u1ec9 t\u0103ng th\u00eam g\u00e1nh n\u1eb7ng cho doanh nghi\u1ec7p.<\/em><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>L\u00fd gi\u1ea3i\u00a0\u0111\u1ed9ng th\u00e1i n\u00e0y c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh,\u00a0TS.LS B\u00f9i Quang T\u00edn, khoa Qu\u1ea3n tr\u1ecb Kinh doanh, \u0110H Ng\u00e2n h\u00e0ng TP.HCM, cho r\u1eb1ng, \u0111\u1ec1 ngh\u1ecb n\u00e0y xu\u1ea5t ph\u00e1t m\u1ed9t ph\u1ea7n\u00a0t\u1eeb\u00a0vi\u1ec7c B\u1ed9 \u0111ang ch\u1ecbu \u00e1p l\u1ef1c t\u1eeb ph\u00eda ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc.\u00a0T\u1eeb \u0111\u1ea7u n\u0103m \u0111\u1ebfn nay, ng\u00e2n s\u00e1ch th\u00e2m h\u1ee5t kho\u1ea3ng 32.500 t\u1ef7 \u0111\u1ed3ng<\/p>\n<p>M\u1eb7t kh\u00e1c, B\u1ed9 T\u00e0i ch\u00ednh kh\u00f4ng n\u1eafm chuy\u00ean m\u00f4n v\u1ec1 ng\u00e2n h\u00e0ng n\u00ean kh\u00f4ng bi\u1ebft c\u1ed5 t\u1ee9c,\u00a0l\u1ee3i nhu\u1eadn \u0111\u1ec3 t\u1ea1i doanh nghi\u1ec7p s\u1ebd \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng nh\u01b0 th\u1ebf n\u00e0o.<\/p>\n<p>&#8220;V\u1ec1 m\u1eb7t chuy\u00ean m\u00f4n, Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc (NHNN) qu\u1ea3n l\u00fd v\u1ea5n \u0111\u1ec1 chia c\u1ed5 t\u1ee9c hay kh\u00f4ng l\u00e0 h\u1ee3p l\u00fd h\u01a1n. Tuy nhi\u00ean,\u00a0B\u1ed9 \u0111\u00e3 ph\u1ea3i \u0111\u1ec1 ngh\u1ecb NHNN ch\u1ec9 \u0111\u1ea1o ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n v\u1ed1n nh\u00e0 n\u01b0\u1edbc\u00a0t\u1ea1i m\u1ed9t s\u1ed1 ng\u00e2n h\u00e0ng c\u1ed5 ph\u1ea7n c\u00f3 v\u1ed1n nh\u00e0 n\u01b0\u1edbc b\u1ecf phi\u1ebfu chia c\u1ed5 t\u1ee9c b\u1eb1ng ti\u1ec1n m\u1eb7t \u0111\u1ec3 tr\u1ea3 v\u1ec1 cho ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc. Sau khi tr\u00ec ho\u00e3n, m\u00e3i \u0111\u1ebfn \u0111\u1ea7u n\u0103m 2017 c\u00e1c ng\u00e2n h\u00e0ng n\u00e0y m\u1edbi tr\u1ea3.<\/p>\n<p>Ch\u00ednh v\u00ec th\u1ebf, B\u1ed9 T\u00e0i ch\u00ednh lo c\u00f3 s\u1ef1 tr\u00ec ho\u00e3n chi tr\u1ea3 c\u1ed5 t\u1ee9c, l\u1ee3i nhu\u1eadn ho\u1eb7c l\u1ee3i nhu\u1eadn c\u00f3 th\u1ec3 b\u1ecb s\u1eed d\u1ee5ng t\u00f9m lum n\u1ebfu giao cho NHNN qu\u1ea3n l\u00fd&#8221;, TS T\u00edn n\u00f3i.<\/p>\n<p><em>Trong khi \u0111\u00f3, LS Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c &#8211; Tr\u1ecdng t\u00e0i vi\u00ean Trung t\u00e2m Tr\u1ecdng t\u00e0i Qu\u1ed1c t\u1ebf Vi\u1ec7t Nam th\u1eb3ng th\u1eafn cho r\u1eb1ng, vi\u1ec7c \u0111\u01b0a th\u00eam n\u1ed9i dung ph\u1ea3i xin \u00fd ki\u1ebfn B\u1ed9 T\u00e0i ch\u00ednh khi chia c\u1ed5 t\u1ee9c, l\u1ee3i nhu\u1eadn ch\u1ec9 l\u00e0m t\u0103ng th\u00eam g\u00e1nh n\u1eb7ng cho doanh nghi\u1ec7p.<\/em><\/p>\n<p><em>&#8220;Mu\u1ed1n l\u00e0m g\u00ec c\u0169ng ph\u1ea3i c\u0103n c\u1ee9 v\u00e0o lu\u1eadt, ngh\u1ecb \u0111\u1ecbnh kh\u00f4ng th\u1ec3\u00a0c\u1ee9 v\u1ebd lung tung, nay ng\u01b0\u1ee3c mai xu\u00f4i.<\/em><\/p>\n<p><em>Ph\u1ea3i x\u00e1c \u0111\u1ecbnh r\u00f5 Nh\u00e0 n\u01b0\u1edbc qu\u1ea3n l\u00fd v\u1ed1n th\u1ebf n\u00e0o? Th\u00e0nh l\u1eadp c\u01a1 quan ri\u00eang hay B\u1ed9 T\u00e0i ch\u00ednh qu\u1ea3n, hay ng\u00e0nh n\u00e0o qu\u1ea3n th\u00ec ph\u1ea3i th\u00f4ng qua nh\u1eefng c\u01a1 ch\u1ebf gi\u00e1n ti\u1ebfp v\u00e0 y\u00eau c\u1ea7u c\u00e1c b\u1ed9, c\u00e1c ng\u00e0nh th\u1ef1c hi\u1ec7n.<\/em><\/p>\n<p><em>C\u00e1c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc ph\u1ea3i x\u1eed l\u00fd th\u1ebf n\u00e0o cho t\u1ed1t. N\u1ebfu c\u1ee9\u00a0x\u1eed l\u00fd theo ki\u1ec3u nay\u00a0th\u1ebf n\u00e0y, \u0111\u1eb7c bi\u1ec7t b\u1eaft doanh nghi\u1ec7p m\u1ed9t c\u1ed5 m\u1ea5y tr\u00f2ng th\u00ec l\u00e0m sao h\u1ecd ch\u1ecbu n\u1ed5i?&#8221;, \u00f4ng \u0110\u1ee9c ch\u1ec9 r\u00f5.<\/em><\/p>\n<p><em>&#8220;Ch\u1eb3ng qua \u0111\u00e2y l\u00e0 c\u00e1ch\u00a0B\u1ed9 T\u00e0i ch\u00ednh gi\u1eadt g\u1ea5u v\u00e1 vai, mu\u1ed1n chia l\u00e3i ngay. Nh\u01b0ng c\u01a1m kh\u00f4ng \u0103n th\u00ec g\u1ea1o c\u00f2n \u0111\u00f3, doanh nghi\u1ec7p kh\u00f4ng l\u00e3ng ph\u00ed, kh\u00f4ng chia ch\u00e1c sai, doanh nghi\u1ec7p c\u00f3 quy\u1ec1n \u0111\u1ea7u t\u01b0 l\u00e2u d\u00e0i th\u00ec Nh\u00e0 n\u01b0\u1edbc \u0111\u01b0\u1ee3c l\u1ee3i l\u00e2u d\u00e0i n\u1ebfu quy\u1ebft \u0111\u1ecbnh \u0111\u1ea7u t\u01b0 kh\u00f4ng c\u00f3 g\u00ec tham nh\u0169ng th\u00ec\u00a0kh\u00f4ng c\u00f3 g\u00ec sai tr\u00e1i.<\/em><\/p>\n<p><em>Ch\u1eb3ng h\u1ea1n,\u00a0ng\u00e2n h\u00e0ng ph\u1ea3i t\u0103ng v\u1ed1n, n\u1ebfu kh\u00f4ng l\u00e0m sao t\u0103ng tr\u01b0\u1edfng \u0111\u01b0\u1ee3c, m\u00e0 kh\u00f4ng t\u0103ng tr\u01b0\u1edfng th\u00ec l\u00e0m sao ph\u1ee5c v\u1ee5 n\u1ec1n kinh t\u1ebf, l\u00e0m\u00a0sao Nh\u00e0 n\u01b0\u1edbc c\u00f3 l\u1ee3i \u00edch sau n\u00e0y?<\/em><\/p>\n<p><em>N\u1ebfu Nh\u00e0 n\u01b0\u1edbc \u0111\u1ed3ng \u00fd quan \u0111i\u1ec3m \u0111\u1ec3 c\u1ed5 ph\u1ea7n c\u1ee7a c\u1ed5 \u0111\u00f4ng kh\u00e1c t\u0103ng l\u00ean, chi\u1ebfm quy\u1ec1n chi ph\u1ed1i th\u00ec ch\u1ec9 \u0111\u1ea1o theo c\u00e1ch tho\u00e1i v\u1ed1n, ch\u1ee9 kh\u00f4ng ph\u1ea3i theo c\u00e1ch ch\u1ec9 \u0111\u1ea1o kh\u00f4ng \u0111\u01b0\u1ee3c d\u00f9ng c\u1ed5 t\u1ee9c \u0111\u1ec3 t\u0103ng v\u1ed1n. \u0110\u00f3 l\u00e0 c\u00e1i v\u00f2ng lu\u1ea9n qu\u1ea9n&#8221;, LS Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c ph\u00e2n t\u00edch.<\/em><\/p>\n<p><strong>Thu l\u1ee3i tr\u01b0\u1edbc m\u1eaft hay l\u00e2u d\u00e0i?<\/strong><\/p>\n<p>Theo TS B\u00f9i Quang T\u00edn, hi\u1ec7n nay v\u1ed1n Nh\u00e0 n\u01b0\u1edbc \u0111\u1ec3 t\u1ea1i c\u00e1c doanh nghi\u1ec7p kh\u00e1 nhi\u1ec1u, \u0111\u1eb7c bi\u1ec7t c\u00e1c ng\u00e2n h\u00e0ng.<\/p>\n<p>D\u0129 nhi\u00ean, l\u1ed9 tr\u00ecnh tho\u00e1i v\u1ed1n nh\u00e0 n\u01b0\u1edbc t\u1ea1i c\u00e1c doanh nghi\u1ec7p, trong \u0111\u00f3 c\u00f3 c\u00e1c ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i c\u1ed5 ph\u1ea7n nh\u00e0 n\u01b0\u1edbc s\u1ebd ph\u1ea3i th\u1ef1c hi\u1ec7n.\u00a0Tuy nhi\u00ean, hi\u1ec7n\u00a0nay \u0111ang trong giai \u0111o\u1ea1n chuy\u1ec3n ti\u1ebfp,\u00a0do\u00a0\u0111\u00f3, h\u1ecd \u0111i\u1ec1u ch\u1ec9nh \u0111\u01b0\u1ee3c c\u00e1i n\u00e0o hay c\u00e1i \u0111\u00f3.<\/p>\n<p>&#8220;\u0110\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p\u00a0l\u00e0m \u0103n hi\u1ec7u qu\u1ea3, l\u1ee3i nhu\u1eadn cao, th\u1eadm ch\u00ed kh\u00f4ng thu\u1ed9c l\u0129nh v\u1ef1c tr\u1ecdng y\u1ebfu, Nh\u00e0 n\u01b0\u1edbc v\u1eabn \u01b0u ti\u00ean \u0111\u1ec3 l\u1ea1i v\u1ed1n cho h\u1ecd ho\u1ea1t \u0111\u1ed9ng. M\u1ed9t khi v\u1ed1n nh\u00e0 n\u01b0\u1edbc c\u00f2n \u1edf \u0111\u00f3, B\u1ed9 T\u00e0i ch\u00ednh v\u1eabn mu\u1ed1n nh\u1ea3y v\u00e0o \u0111\u1ec3 c\u00f3 quy\u1ec1n quy\u1ebft \u0111\u1ecbnh, can thi\u1ec7p trong v\u1ea5n \u0111\u1ec1 chia c\u1ed5 t\u1ee9c b\u1eb1ng ti\u1ec1n m\u1eb7t \u0111\u1ec3 \u0111\u01b0a ti\u1ec1n vao ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc.<\/p>\n<p>C\u00f2n\u00a0v\u1edbi\u00a0DNNN l\u00e0m \u0103n kh\u00f4ng hi\u1ec7u qu\u1ea3, ch\u1eafc\u00a0ch\u1eafn Nh\u00e0 n\u01b0\u1edbc\u00a0\u0111\u00e3 c\u00f3\u00a0ph\u01b0\u01a1ng\u00a0\u00e1n\u00a0x\u1eed l\u00fd&#8221;, \u00f4ng n\u00f3i.<\/p>\n<p>Th\u1ec3 hi\u1ec7n m\u1ed9t quan \u0111i\u1ec3m c\u1ee9ng r\u1eafn h\u01a1n, LS Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c\u00a0cho r\u1eb1ng,\u00a0vi\u1ec7c c\u1ea5p b\u00e1ch l\u00e0 ph\u1ea3i xem x\u00e9t l\u1ea1i\u00a0DNNN \u0111i. \u0110\u1ea7u m\u1ed1i hay\u00a0kh\u00f4ng \u0111\u1ea7u m\u1ed1i th\u00ec c\u00e1c lu\u1eadt trong n\u01b0\u1edbc tr\u01b0\u1edbc nay thay \u0111\u1ed5i qu\u00e1 nhi\u1ec1u.<\/p>\n<p>&#8220;Nh\u00e0 n\u01b0\u1edbc c\u1ea7n ph\u1ea3i l\u00e0m r\u00f5:\u00a0Th\u1ee9 nh\u1ea5t, thu l\u1ee3i tr\u01b0\u1edbc m\u1eaft hay l\u00e2u d\u00e0i? \u0110\u1ea7u t\u01b0 \u0111\u1ec3 thu l\u1ee3i l\u00e2u d\u00e0i v\u00e0 \u0111\u1ea7u t\u01b0 l\u00e0 r\u1ea5t c\u1ea7n thi\u1ebft.<\/p>\n<p>Th\u1ee9 hai, ph\u1ea3i c\u00f3 quan \u0111i\u1ec3m r\u00f5 r\u00e0ng v\u1ec1 vi\u1ec7c Nh\u00e0 n\u01b0\u1edbc\u00a0\u0111\u1ec3 c\u1ed5 ph\u1ea7n chi ph\u1ed1i m\u1ed9t s\u1ed1 doanh nghi\u1ec7p thu\u1ed9c l\u0129nh v\u1ef1c c\u1ea7n s\u1ef1 can thi\u1ec7p, vai tr\u00f2 c\u1ee7a Nh\u00e0 n\u01b0\u1edbc ho\u1eb7c tho\u00e1i v\u1ed1n\u00a0ho\u1eb7c gi\u1eef nguy\u00ean th\u00ec ph\u1ea3i \u0111\u1ec3 cho t\u0103ng v\u1ed1n theo t\u1ef7 l\u1ec7, gi\u1eef nguy\u00ean t\u1ef7 l\u1ec7.<\/p>\n<p><strong>Th\u00e0nh Lu\u00e2n<\/strong><\/p>\n<hr \/>\n<p><strong><em>\u0110\u1ea5t Vi\u1ec7t (Kinh t\u1ebf) 07-7-2017:<\/em><\/strong><\/p>\n<p><a href=\"http:\/\/baodatviet.vn\/kinh-te\/doanh-nghiep\/bo-tai-chinh-quan-chia-co-tuc-doanh-nghiep-lai-keu-3338617\/\"><em>http:\/\/baodatviet.vn\/kinh-te\/doanh-nghiep\/bo-tai-chinh-quan-chia-co-tuc-doanh-nghiep-lai-keu-3338617\/<\/em><\/a><\/p>\n<p><em>(313\/972)<\/em>","protected":false},"excerpt":{"rendered":"<p>(\u0110V) &#8211; B\u1ed9 T\u00e0i ch\u00ednh lo c\u00f3 s\u1ef1 tr\u00ec ho\u00e3n chi tr\u1ea3 c\u1ed5 t\u1ee9c, l\u1ee3i nhu\u1eadn ho\u1eb7c l\u1ee3i nhu\u1eadn c\u00f3 th\u1ec3 b\u1ecb s\u1eed d\u1ee5ng t\u00f9m lum n\u1ebfu giao cho NHNN qu\u1ea3n l\u00fd. Doanh nghi\u1ec7p k\u00eau&#8230; B\u1ed9 T\u00e0i ch\u00ednh \u0111\u00e3 ch\u1ee7 tr\u00ec x\u00e2y d\u1ef1ng d\u1ef1 th\u1ea3o Ngh\u1ecb \u0111\u1ecbnh s\u1eeda \u0111\u1ed5i, b\u1ed5 sung Ngh\u1ecb \u0111\u1ecbnh 91\/2015 v\u1ec1 [&hellip;]<\/p>\n","protected":false},"author":7,"featured_media":16420,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[27,26],"tags":[],"class_list":["post-16418","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>1.716. 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