{"id":20110,"date":"2015-09-24T14:08:21","date_gmt":"2015-09-24T07:08:21","guid":{"rendered":"https:\/\/anvilaw.com\/vi\/?p=20110"},"modified":"2022-05-04T14:12:00","modified_gmt":"2022-05-04T07:12:00","slug":"839-them-dong-luc-xu-ly-no-xau","status":"publish","type":"post","link":"https:\/\/anvilaw.com\/vi\/839-them-dong-luc-xu-ly-no-xau\/","title":{"rendered":"839. Th\u00eam \u0111\u1ed9ng l\u1ef1c x\u1eed l\u00fd n\u1ee3 x\u1ea5u"},"content":{"rendered":"(NH) – C\u1ea7n th\u00eam h\u1ed7 tr\u1ee3 m\u1ea1nh tay h\u01a1n t\u1eeb c\u00e1c quy \u0111\u1ecbnh v\u1ec1 thu\u1ebf.<\/strong><\/p>\n

T\u1ea1o \u0111i\u1ec1u ki\u1ec7n thu\u1eadn l\u1ee3i<\/strong><\/p>\n

B\u1ed9 T\u00e0i ch\u00ednh \u0111ang so\u1ea1n th\u1ea3o D\u1ef1 \u00e1n Lu\u1eadt s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u t\u1ea1i c\u00e1c Lu\u1eadt v\u1ec1 thu\u1ebf, trong \u0111\u00f3 b\u1ed5 sung quy \u0111\u1ecbnh trong Lu\u1eadt Thu\u1ebf thu nh\u1eadp DN (TNDN) theo h\u01b0\u1edbng DN s\u1ebd \u0111\u01b0\u1ee3c b\u00f9 tr\u1eeb l\u00e3i t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n (B\u0110S) v\u1edbi l\u1ed7 t\u1eeb ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh. Theo k\u1ef3 v\u1ecdng c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh, quy \u0111\u1ecbnh n\u00e0y s\u1ebd g\u00f3p ph\u1ea7n t\u00edch c\u1ef1c trong vi\u1ec7c x\u1eed l\u00fd n\u1ee3 x\u1ea5u, \u0111\u1ea3m b\u1ea3o ho\u1ea1t \u0111\u1ed9ng th\u00f4ng su\u1ed1t, l\u00e0nh m\u1ea1nh c\u1ee7a h\u1ec7 th\u1ed1ng NH v\u00e0 n\u1ec1n kinh t\u1ebf.<\/p>\n\n\n\n\n
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\u0110\u00e2y l\u00e0 quy \u0111\u1ecbnh m\u1edbi t\u1ea1i Vi\u1ec7t Nam. Tr\u01b0\u1edbc \u0111\u00f3, Lu\u1eadt Thu\u1ebf TNDN s\u1ed1 32\/2013\/QH12 (\u00e1p d\u1ee5ng t\u1eeb 1\/1\/2014) \u0111\u00e3 cho ph\u00e9p DN \u0111\u01b0\u1ee3c b\u00f9 tr\u1eeb l\u1ed7 t\u1eeb ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n nh\u01b0\u1ee3ng B\u0110S v\u1edbi l\u00e3i t\u1eeb ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh, nh\u01b0ng ch\u01b0a quy \u0111\u1ecbnh tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1ee3c l\u1ea1i (b\u00f9 tr\u1eeb m\u1ed9t chi\u1ec1u). \u0110i\u1ec1u n\u00e0y d\u1eabn \u0111\u1ebfn m\u1ed9t b\u1ea5t c\u1eadp l\u00e0 DN kh\u00f4ng c\u00f3 ti\u1ec1n \u0111\u1ec3 tr\u1ea3 n\u1ee3 NH, ch\u1ec9 c\u00f3 t\u00e0i s\u1ea3n b\u1ea3o \u0111\u1ea3m ti\u1ec1n vay l\u00e0 B\u0110S ph\u1ea3i b\u00e1n \u0111i \u0111\u1ec3 tr\u1ea3 n\u1ee3, n\u1ebfu c\u00f3 l\u00e3i l\u00e0 ph\u1ea3i n\u1ed9p thu\u1ebf ngay, trong khi ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh c\u1ee7a DN v\u1eabn \u0111ang b\u1ecb l\u1ed7.<\/p>\n

Th\u1eadm ch\u00ed r\u1ea5t nhi\u1ec1u tr\u01b0\u1eddng h\u1ee3p DN n\u1ed9p thu\u1ebf xong th\u00ec s\u1ed1 ti\u1ec1n c\u00f2n l\u1ea1i kh\u00f4ng \u0111\u1ee7 \u0111\u1ec3 tr\u1ea3 NH. Vi\u1ec7c kh\u00f4ng cho ph\u00e9p b\u00f9 tr\u1eeb n\u00e0y c\u0169ng l\u00e0m cho c\u00f4ng t\u00e1c h\u1ea1ch to\u00e1n, k\u1ebf to\u00e1n c\u1ee7a DN ph\u1ee9c t\u1ea1p, DN ph\u1ea3i m\u1edf s\u1ed5 s\u00e1ch theo d\u00f5i ri\u00eang c\u00e1c ho\u1ea1t \u0111\u1ed9ng t\u1eeb kinh doanh B\u0110S n\u00ean \u0111\u00e3 g\u00e2y ra m\u1ed9t s\u1ed1 th\u1ee7 t\u1ee5c ph\u1ee9c t\u1ea1p cho c\u00e1c DN c\u00f3 ho\u1ea1t \u0111\u1ed9ng n\u00e0y.<\/p>\n

Theo \u00f4ng Ph\u1ea1m \u0110\u00ecnh Thi, V\u1ee5 tr\u01b0\u1edfng V\u1ee5 Ch\u00ednh s\u00e1ch thu\u1ebf, B\u1ed9 T\u00e0i ch\u00ednh, khi DN \u0111\u01b0\u1ee3c b\u00f9 tr\u1eeb l\u00e3i t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng B\u0110S v\u1edbi l\u1ed7 t\u1eeb ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh th\u00ec s\u1ebd kh\u00f4ng c\u00f2n v\u01b0\u1edbng m\u1eafc v\u1ec1 th\u1ee9 t\u1ef1 \u01b0u ti\u00ean thanh to\u00e1n khi b\u00e1n t\u00e0i s\u1ea3n b\u1ea3o \u0111\u1ea3m ti\u1ec1n vay, v\u00ec vi\u1ec7c b\u00f9 tr\u1eeb l\u00e3i l\u1ed7 l\u00e0 th\u1ef1c hi\u1ec7n tr\u00ean s\u1ed5 s\u00e1ch c\u1ee7a DN, c\u00f2n kho\u1ea3n ti\u1ec1n c\u00f3 \u0111\u01b0\u1ee3c do b\u00e1n t\u00e0i s\u1ea3n b\u1ea3o \u0111\u1ea3m v\u1eabn d\u00f9ng \u0111\u1ec3 tr\u1ea3 n\u1ee3 NH.<\/p>\n

\u0110\u1ed3ng th\u1eddi, n\u1ebfu sau khi b\u00f9 tr\u1eeb m\u00e0 c\u00f2n thu nh\u1eadp th\u00ec DN c\u00f3 t\u00e0i s\u1ea3n b\u1ea3o \u0111\u1ea3m s\u1ebd k\u00ea khai, n\u1ed9p thu\u1ebf thu nh\u1eadp DN c\u00f9ng v\u1edbi thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh (t\u1ea1m n\u1ed9p theo qu\u00fd, quy\u1ebft to\u00e1n theo n\u0103m), kh\u00f4ng ph\u1ea3i n\u1ed9p ngay trong v\u00f2ng 10 ng\u00e0y k\u1ec3 t\u1eeb khi ph\u00e1t sinh ngh\u0129a v\u1ee5 thu\u1ebf nh\u01b0 hi\u1ec7n h\u00e0nh.<\/p>\n

Song ch\u01b0a \u0111\u1ee7 m\u1ea1nh?<\/strong><\/p>\n

\u0110\u1ed3ng t\u00ecnh v\u1edbi quan \u0111i\u1ec3m c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh, chuy\u00ean gia kinh t\u1ebf, TS. V\u0169 \u0110\u00ecnh \u00c1nh cho r\u1eb1ng quy \u0111\u1ecbnh n\u00e0y s\u1ebd c\u00f3 t\u00e1c \u0111\u1ed9ng t\u00edch c\u1ef1c t\u1edbi vi\u1ec7c x\u1eed l\u00fd n\u1ee3 x\u1ea5u c\u1ee7a c\u00e1c DN s\u1ea3n xu\u1ea5t kinh doanh c\u00f3 t\u00e0i s\u1ea3n b\u1ea3o \u0111\u1ea3m l\u00e0 B\u0110S. \u00d4ng \u00c1nh ph\u00e2n t\u00edch, th\u00f4ng th\u01b0\u1eddng v\u1edbi c\u00e1c DN ho\u1ea1t \u0111\u1ed9ng \u0111a ng\u00e0nh ngh\u1ec1, c\u00f3 t\u00e0i s\u1ea3n b\u1ea3o \u0111\u1ea3m l\u00e0 B\u0110S, th\u00ec c\u00e1c kho\u1ea3n n\u1ee3 qu\u00e1 h\u1ea1n c\u1ee7a DN ph\u1ea7n l\u1edbn l\u00e0 do s\u1ea3n xu\u1ea5t kinh doanh tr\u00ec tr\u1ec7 g\u00e2y ra, \u0111\u1eb7c bi\u1ec7t l\u00e0 n\u1ee3 l\u00e3i.<\/p>\n

Tuy nhi\u00ean m\u1ed9t trong nh\u1eefng \u0111i\u1ec1u c\u1ea3n tr\u1edf DN b\u00e1n b\u1edbt t\u00e0i s\u1ea3n \u0111\u00f3 \u0111\u1ec3 tr\u1ea3 n\u1ee3, l\u00e0 do khi b\u00e1n c\u00f3 l\u00e3i th\u00ec s\u1ebd ph\u1ea3i l\u1eadp t\u1ee9c th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 thu\u1ebf. Nhi\u1ec1u tr\u01b0\u1eddng h\u1ee3p DN th\u1ea5y quy \u0111\u1ecbnh kh\u00f4ng \u0111\u01b0\u1ee3c b\u00f9 tr\u1eeb l\u00e3i l\u00e0 kh\u00f4ng tho\u1ea3 \u0111\u00e1ng, do \u0111\u00f3 h\u1ecd kh\u00f4ng v\u1ed9i b\u00e1n b\u1edbt B\u0110S \u0111\u1ec3 x\u1eed l\u00fd n\u1ee3 v\u00ec b\u1ea3n th\u00e2n h\u1ecd ch\u01b0a th\u1ea5y c\u00f3 l\u1ee3i. C\u00f2n v\u1edbi quy \u0111\u1ecbnh m\u1edbi n\u00e0y, DN c\u00f3 th\u00eam \u0111\u1ed9ng l\u1ef1c b\u00e1n B\u0110S, qua \u0111\u00f3 chuy\u1ec3n l\u00e3i t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng B\u0110S sang \u0111\u1ec3 thanh to\u00e1n n\u1ee3 qu\u00e1 h\u1ea1n do s\u1ea3n xu\u1ea5t kinh doanh cho NH.<\/p>\n

B\u00ean c\u1ea1nh \u0111\u00f3, nh\u1edd gi\u1ea3m b\u1edbt l\u1ed7, DN c\u00f3 th\u1ec3 chuy\u1ec3n sang ho\u1ea1t \u0111\u1ed9ng phi B\u0110S c\u00f3 l\u00e3i, t\u1eebng b\u01b0\u1edbc c\u01a1 c\u1ea5u l\u1ea1i s\u1ea3n xu\u1ea5t kinh doanh \u0111\u1ec3 t\u1eadp trung v\u00e0o nh\u1eefng m\u1ea3ng ho\u1ea1t \u0111\u1ed9ng th\u1ebf m\u1ea1nh, t\u1eeb \u0111\u00f3 t\u1ea1o \u0111i\u1ec1u ki\u1ec7n \u0111\u1ec3 h\u1ecd t\u1ef1 x\u1eed l\u00fd ph\u1ea7n n\u1ee3 qu\u00e1 h\u1ea1n.<\/p>\n

Lu\u1eadt s\u01b0 Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c, Gi\u00e1m \u0111\u1ed1c C\u00f4ng ty Lu\u1eadt ANVI nh\u00ecn nh\u1eadn, gi\u1ea3i ph\u00e1p m\u00e0 B\u1ed9 T\u00e0i ch\u00ednh \u0111\u01b0a ra \u0111\u00e1ng nh\u1ebd ph\u1ea3i \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n t\u1eeb l\u00e2u. \u00d4ng \u0110\u1ee9c cho r\u1eb1ng m\u1ed9t DN kinh doanh \u0111a ng\u00e0nh ngh\u1ec1 \u0111\u01b0\u01a1ng nhi\u00ean ph\u1ea3i \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n b\u00f9 tr\u1eeb l\u1ed7 l\u00e3i tr\u01b0\u1edbc khi th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 thu\u1ebf. Do \u0111\u00f3, quy \u0111\u1ecbnh m\u1edbi c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh l\u00e0 h\u1ee3p l\u00fd, song c\u00f3 ph\u1ea7n h\u01a1i mu\u1ed9n.<\/em><\/p>\n

\u201cN\u1ebfu n\u00f3i quy \u0111\u1ecbnh n\u00e0y nh\u1eb1m v\u00e0o l\u1ee3i \u00edch c\u1ee7a NH th\u00ec c\u0169ng kh\u00f4ng h\u1eb3n, gi\u1ea3i th\u00edch nh\u01b0 v\u1eady l\u00e0 ch\u01b0a tho\u1ea3 \u0111\u00e1ng\u201d, \u00f4ng \u0110\u1ee9c b\u00ecnh lu\u1eadn. Theo \u00f4ng, quy \u0111\u1ecbnh n\u00e0y ch\u01b0a \u0111\u1ee7 m\u1ea1nh \u0111\u1ec3 t\u1ea1o \u0111i\u1ec1u ki\u1ec7n \u01b0u ti\u00ean x\u1eed l\u00fd n\u1ee3 x\u1ea5u c\u1ee7a h\u1ec7 th\u1ed1ng NH. \u0110\u1ec3 gi\u1ea3i quy\u1ebft n\u1ee3 x\u1ea5u, vi\u1ec7c b\u00e1n t\u00e0i s\u1ea3n th\u1ebf ch\u1ea5p ph\u1ea3i \u0111\u01b0\u1ee3c \u01b0u ti\u00ean th\u1ef1c hi\u1ec7n b\u1eb1ng c\u00e1c \u01b0u \u0111\u00e3i thu\u1ebf m\u1ea1nh tay h\u01a1n.<\/em><\/p>\n

Ch\u1eb3ng h\u1ea1n, \u201cph\u1ea3i t\u00ednh \u0111\u1ebfn thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng, n\u1ebfu b\u00e1n t\u00e0i s\u1ea3n b\u1ea3o \u0111\u1ea3m l\u00e0 B\u0110S m\u00e0 c\u00f3 l\u00e3i th\u00ec m\u1edbi ph\u1ea3i n\u1ed9p, c\u00f2n n\u1ebfu \u0111\u00e3 d\u01b0\u1edbi gi\u00e1 tr\u1ecb s\u1ed5 s\u00e1ch th\u00ec ph\u1ea3i ch\u1ea5p nh\u1eadn mi\u1ec5n thu\u1ebf \u0111\u00f3 \u0111i, khi \u0111\u00f3 DN v\u00e0 NH m\u1edbi m\u1ea1nh d\u1ea1n b\u00e1n t\u00e0i s\u1ea3n b\u1ea3o \u0111\u1ea3m \u0111\u1ec3 x\u1eed l\u00fd n\u1ee3 x\u1ea5u\u201d, \u00f4ng \u0110\u1ee9c qu\u1ea3 quy\u1ebft.<\/em><\/p>\n\n\n\n
B\u1ed9 T\u00e0i ch\u00ednh \u0111\u00e1nh gi\u00e1, thu\u1ebf TNDN t\u1eeb ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n nh\u01b0\u1ee3ng B\u0110S n\u0103m 2014 \u01b0\u1edbc \u0111\u1ea1t 10.333 t\u1ef7 \u0111\u1ed3ng. T\u1ef7 l\u1ec7 DN c\u00f3 l\u00e3i tr\u01b0\u1edbc thu\u1ebf n\u0103m 2014 kho\u1ea3ng 33,6%, DN l\u1ed7 chi\u1ebfm kho\u1ea3ng 66,4%. N\u1ebfu gi\u1ea3 \u0111\u1ecbnh trong s\u1ed1 DN \u0111ang l\u1ed7 c\u00f3 kho\u1ea3ng 30% DN n\u1ed9p thu\u1ebf chuy\u1ec3n nh\u01b0\u1ee3ng B\u0110S v\u00e0 l\u00e3i t\u1eeb ho\u1ea1t \u0111\u1ed9ng B\u0110S nh\u1ecf h\u01a1n s\u1ed1 l\u1ed7 hi\u1ec7n c\u00f3 c\u1ee7a DN (v\u1ec1 s\u1ed1 tuy\u1ec7t \u0111\u1ed1i), th\u00ec vi\u1ec7c th\u1ef1c hi\u1ec7n quy \u0111\u1ecbnh \u0111\u01b0\u1ee3c b\u00f9 tr\u1eeb l\u00e3i s\u1ebd l\u00e0m gi\u1ea3m thu ng\u00e2n s\u00e1ch Nh\u00e0 n\u01b0\u1edbc kho\u1ea3ng 3.000 t\u1ef7 \u0111\u1ed3ng.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Ng\u1ecdc Khanh<\/strong><\/p>\n

——-<\/p>\n

Th\u1eddi b\u00e1o Ng\u00e2n h\u00e0ng (Doanh nghi\u1ec7p \u2013 Doanh nh\u00e2n) 25-9-2015:<\/em><\/strong><\/p>\n

http:\/\/thoibaonganhang.vn\/them-dong-luc-xu-ly-no-xau-39775.html<\/em><\/p>\n

(211\/1.022)","protected":false},"excerpt":{"rendered":"

(NH) – C\u1ea7n th\u00eam h\u1ed7 tr\u1ee3 m\u1ea1nh tay h\u01a1n t\u1eeb c\u00e1c quy \u0111\u1ecbnh v\u1ec1 thu\u1ebf. T\u1ea1o \u0111i\u1ec1u ki\u1ec7n thu\u1eadn l\u1ee3i B\u1ed9 T\u00e0i ch\u00ednh \u0111ang so\u1ea1n th\u1ea3o D\u1ef1 \u00e1n Lu\u1eadt s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u t\u1ea1i c\u00e1c Lu\u1eadt v\u1ec1 thu\u1ebf, trong \u0111\u00f3 b\u1ed5 sung quy \u0111\u1ecbnh trong Lu\u1eadt Thu\u1ebf thu nh\u1eadp DN (TNDN) theo […]<\/p>\n","protected":false},"author":3,"featured_media":20111,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[27,26],"tags":[],"class_list":["post-20110","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-interviews","category-legal-media"],"acf":[],"yoast_head":"\n839. 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