{"id":23827,"date":"2019-07-13T09:03:29","date_gmt":"2019-07-13T02:03:29","guid":{"rendered":"https:\/\/anvilaw.com\/vi\/?p=23827"},"modified":"2022-05-30T09:11:14","modified_gmt":"2022-05-30T02:11:14","slug":"2-303-su-cham-tre-cua-bo-tai-chinh-doanh-nghiep-lao-dao","status":"publish","type":"post","link":"https:\/\/anvilaw.com\/vi\/2-303-su-cham-tre-cua-bo-tai-chinh-doanh-nghiep-lao-dao\/","title":{"rendered":"2.303. S\u1ef1 ch\u1eadm tr\u1ec5 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh: Doanh nghi\u1ec7p \u201clao \u0111ao\u201d"},"content":{"rendered":"(RT) – Tr\u01b0\u1edbc nh\u1eefng b\u1ea5t c\u1eadp t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 20 v\u1ec1 ch\u1ed1ng chuy\u1ec3n gi\u00e1, m\u1eb7c d\u00f9 \u0111\u00e3 c\u00f3 nhi\u1ec1u ki\u1ebfn ngh\u1ecb c\u1ea7n s\u1eeda \u0111\u1ed5i song s\u1ef1 ch\u1eadm tr\u1ec5 v\u00e0o cu\u1ed9c c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh \u0111\u00e3 v\u00e0 \u0111ang khi\u1ebfn kh\u00f4ng \u00edt doanh nghi\u1ec7p \u201clao \u0111ao\u201d.<\/strong><\/p>\n

Bao gi\u1edd B\u1ed9 T\u00e0i Ch\u00ednh s\u1ebd c\u00f3 c\u00e2u tr\u1ea3 l\u1eddi ch\u00ednh th\u1ee9c?<\/h2>\n

Cu\u1ed1i th\u00e1ng 2\/2017, Ch\u00ednh ph\u1ee7 \u0111\u00e3 ban h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh 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. Ngh\u1ecb \u0111\u1ecbnh n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb 1\/5\/2017 v\u1edbi m\u1ee5c ti\u00eau qu\u1ea3n l\u00fd, ch\u1ed1ng th\u1ea5t thu thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p v\u1edbi c\u00e1c doanh nghi\u1ec7p c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft. Th\u1ebf nh\u01b0ng m\u1ed9t \u0111i\u1ec1u kho\u1ea3n nh\u1ecf trong Ngh\u1ecb \u0111\u1ecbnh 20 quy \u0111\u1ecbnh v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft \u0111\u00e3 khi\u1ebfn h\u1ea7u h\u1ebft doanh nghi\u1ec7p \u0111\u1ee9ng tr\u01b0\u1edbc nguy c\u01a1 m\u1eafc k\u1eb9t. C\u1ee5 th\u1ec3, theo Kho\u1ea3n 3, \u0110i\u1ec1u 8 c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 20, 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 \u0111\u01b0\u1ee3c v\u01b0\u1ee3t qu\u00e1 20% EBITDA (l\u1ee3i nhu\u1eadn tr\u01b0\u1edbc thu\u1ebf ch\u01b0a tr\u1eeb chi ph\u00ed l\u00e3i vay v\u00e0 chi ph\u00ed kh\u1ea5u hao).<\/p>\n

Ngay khi ngh\u1ecb \u0111\u1ecbnh n\u00e0y ra \u0111\u1eddi \u0111\u00e3 v\u1ea5p ph\u1ea3i s\u1ef1 ph\u1ea3n \u1ee9ng c\u1ee7a nhi\u1ec1u chuy\u00ean gia kinh t\u1ebf v\u00e0 c\u1ed9ng \u0111\u1ed3ng doanh nghi\u1ec7p. Nhi\u1ec1u doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c \u0111\u00e3 l\u00ean ti\u1ebfng ki\u1ebfn ngh\u1ecb B\u1ed9 T\u00e0i Ch\u00ednh s\u1eeda \u0111\u1ed5i, \u0111\u1eb7c bi\u1ec7t v\u00e0o cu\u1ed1i th\u00e1ng 12\/2018, Hi\u1ec7p h\u1ed9i B\u1ea5t \u0111\u1ed9ng s\u1ea3n Vi\u1ec7t Nam \u0111\u00e3 t\u1ed5 ch\u1ee9c H\u1ed9i th\u1ea3o \u201cNgh\u1ecb \u0111\u1ecbnh 20\/2017\/N\u0110-CP: M\u1ed9t s\u1ed1 v\u1ea5n \u0111\u1ec1 b\u1ea5t c\u1eadp v\u00e0 gi\u1ea3i ph\u00e1p th\u00e1o g\u1ee1\u201d. H\u1ed9i th\u1ea3o nh\u1eb1m t\u1eadp h\u1ee3p \u00fd ki\u1ebfn c\u1ee7a c\u00e1c chuy\u00ean gia, nh\u00e0 khoa h\u1ecdc v\u00e0 doanh nghi\u1ec7p \u0111\u1ec3 ki\u1ebfn ngh\u1ecb l\u00ean Ch\u00ednh ph\u1ee7, Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7, B\u1ed9 T\u00e0i ch\u00ednh, \u1ee6y ban Kinh t\u1ebf v\u00e0 \u1ee6y ban Ph\u00e1p lu\u1eadt c\u1ee7a Qu\u1ed1c h\u1ed9i \u0111\u1ec3 th\u00e1o g\u1ee1 nh\u1eefng v\u01b0\u1edbng m\u1eafc c\u1ee7a\u00a0Ngh\u1ecb \u0111\u1ecbnh 20\/2017\/N\u0110-CP \u0111ang l\u00e0m kh\u00f3 c\u1ed9ng \u0111\u1ed3ng doanh nghi\u1ec7p n\u00f3i chung v\u00e0 doanh nghi\u1ec7p b\u1ea5t \u0111\u1ed9ng s\u1ea3n n\u00f3i ri\u00eang.<\/p>\n

Ph\u1ea3n h\u1ed3i \u00fd ki\u1ebfn c\u1ee7a c\u1ed9ng \u0111\u1ed3ng doanh nghi\u1ec7p khi \u0111\u00f3, T\u1ed5ng c\u1ee5c Thu\u1ebf, B\u1ed9 T\u00e0i ch\u00ednh ch\u1ec9 tr\u1ea3 l\u1eddi chung chung r\u1eb1ng \u201c\u0111ang ti\u1ebfp nh\u1eadn, t\u1ed5ng h\u1ee3p c\u00e1c ph\u1ea3n \u00e1nh, ki\u1ebfn ngh\u1ecb c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf li\u00ean quan \u0111\u1ebfn \u00e1p d\u1ee5ng Ngh\u1ecb \u0111\u1ecbnh 20 v\u00e0 th\u1ef1c hi\u1ec7n nghi\u00ean c\u1ee9u, b\u00e1o c\u00e1o B\u1ed9 T\u00e0i ch\u00ednh tr\u00ecnh Ch\u00ednh ph\u1ee7 \u0111\u1ec3 c\u00f3 h\u01b0\u1edbng d\u1eabn th\u1ef1c hi\u1ec7n \u0111\u00fang quy \u0111\u1ecbnh\u201d.<\/p>\n

\"m\u1ed9t<\/em><\/p>\n

M\u1ed9t \u0111i\u1ec1u kho\u1ea3n nh\u1ecf trong Ngh\u1ecb \u0111\u1ecbnh 20 quy \u0111\u1ecbnh v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft \u0111\u00e3 khi\u1ebfn h\u1ea7u h\u1ebft doanh nghi\u1ec7p \u0111\u1ee9ng tr\u01b0\u1edbc nguy c\u01a1 m\u1eafc k\u1eb9t<\/em><\/p>\n<\/div>\n

Ti\u1ebfp \u0111\u1ebfn, v\u00e0o gi\u1eefa th\u00e1ng 5\/2019, t\u1ea1i m\u1ed9t h\u1ed9i th\u1ea3o, \u00f4ng Nguy\u1ec5n V\u0103n Ph\u1ee5ng, V\u1ee5 tr\u01b0\u1edfng V\u1ee5 Qu\u1ea3n l\u00fd thu\u1ebf Doanh nghi\u1ec7p\u00a0cho r\u1eb1ng v\u1edbi kho\u1ea3n 3 \u0111i\u1ec1u 8 Ngh\u1ecb \u0111\u1ecbnh 20, chi ph\u00ed l\u00e3i vay t\u00ednh v\u00e0o chi ph\u00ed t\u00ednh thu\u1ebf kh\u00f4ng qu\u00e1 20% l\u1ee3i nhu\u1eadn th\u1ef1c t\u1ebf c\u1ed9ng v\u1edbi kh\u1ea5u hao. Do \u0111\u00f3 quy \u0111\u1ecbnh ch\u1ec9 ti\u00eau l\u1ee3i nhu\u1eadn l\u00e3i vay khi vay v\u1ed1n l\u00e0 m\u1ed9t trong nh\u1eefng gi\u1ea3i ph\u00e1p c\u00f4ng b\u1eb1ng \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o ng\u01b0\u1eddi v\u1ed1n \u00edt c\u0169ng nh\u01b0 v\u1ed1n nhi\u1ec1u c\u00f3 c\u00f4ng b\u1eb1ng khi v\u00e0o c\u00f9ng th\u1ecb tr\u01b0\u1eddng, l\u00e0m m\u1ed9t d\u1ef1 \u00e1n.<\/p>\n

M\u1ed9t \u0111i\u1ec1u \u0111\u00e1ng\u00a0ch\u00fa \u00fd l\u00e0 ngh\u1ecb \u0111\u1ecbnh \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng v\u1edbi c\u1ea3 doanh nghi\u1ec7p FDI v\u00e0 trong n\u01b0\u1edbc, nh\u01b0ng ti\u1ebfng k\u00eau th\u1eddi gian qua ch\u1ee7 y\u1ebfu \u0111\u1ebfn t\u1eeb doanh nghi\u1ec7p trong n\u01b0\u1edbc, do \u0111\u00f3 \u00f4ng Ph\u1ee5ng b\u00e0y t\u1ecf \u00fd ki\u1ebfn r\u1eb1ng\u00a0ph\u1ea3i xem x\u00e9t l\u1ea1i n\u1ebfu c\u00f3 v\u01b0\u1edbng m\u1eafc.<\/p>\n

\u00d4ng Ph\u1ee5ng c\u0169ng kh\u1eb3ng \u0111\u1ecbnh: \u201cT\u00f4i \u0111\u1ed3ng t\u00ecnh v\u1edbi vi\u1ec7c c\u1ea7n \u0111i\u1ec1u ch\u1ec9nh l\u1ea1i th\u00f4ng t\u01b0 n\u1ebfu nh\u01b0 doanh nghi\u1ec7p ph\u1ea3n \u00e1nh. Ngh\u1ecb \u0111\u1ecbnh tr\u00e1i lu\u1eadt th\u00ec s\u1ebd b\u1ecb \u201ctu\u00fdt c\u00f2i\u201d n\u00ean kh\u00f4ng c\u00f3 chuy\u1ec7n v\u0103n b\u1ea3n tr\u00e1i lu\u1eadt. Ch\u1ec9 c\u00f3 v\u1ea5n \u0111\u1ec1 l\u00e0 ch\u01b0a ph\u00f9 h\u1ee3p v\u1edbi m\u1ed9t s\u1ed1 \u0111\u1ed1i t\u01b0\u1ee3ng th\u00ec ph\u1ea3i xem x\u00e9t l\u1ea1i.<\/p>\n

Trong 2 tu\u1ea7n n\u1eefa, ch\u00fang t\u00f4i s\u1ebd c\u00f3 th\u00f4ng tin b\u00e1o c\u00e1o v\u1ec1 Kho\u1ea3n 3, \u0110i\u1ec1u 8 c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 20 l\u00ean Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7, c\u00e1c doanh nghi\u1ec7p c\u1ea7n khai b\u1ed5 sung, khai \u0111i\u1ec1u ch\u1ec9nh theo Ngh\u1ecb \u0111\u1ecbnh 20 \u0111\u1ec3 tr\u00e1nh b\u1ecb ph\u1ea1t sai ph\u1ea1m 20%, kh\u00f4ng c\u00f3 vi\u1ec7c kh\u00f4ng th\u1ef1c hi\u1ec7n Ngh\u1ecb \u0111\u1ecbnh c\u1ee7a Ch\u00ednh ph\u1ee7\u201d.<\/p>\n

Tuy nhi\u00ean, th\u1eddi gian 2 tu\u1ea7n \u0111\u00e3 tr\u00f4i qua t\u1eeb l\u00e2u nh\u1eefng v\u1eabn kh\u00f4ng c\u00f3 c\u00e2u tr\u1ea3 l\u1eddi ch\u00ednh x\u00e1c l\u00e0 c\u00f3 s\u1eeda \u0111\u1ed5i Ngh\u1ecb \u0111\u1ecbnh 20 hay kh\u00f4ng. M\u1edbi nh\u1ea5t l\u00e0 t\u1ea1i h\u1ed9i ngh\u1ecb s\u01a1 k\u1ebft 6 th\u00e1ng \u0111\u1ea7u n\u0103m 2019 c\u1ee7a ng\u00e0nh T\u00e0i ch\u00ednh, Ph\u00f3 Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7 V\u01b0\u01a1ng \u0110\u00ecnh Hu\u1ec7 y\u00eau c\u1ea7u B\u1ed9 T\u00e0i ch\u00ednh Xem x\u00e9t s\u1eeda \u0111\u1ed5i b\u1ed5 sung m\u1ed9t s\u1ed1 v\u0103n b\u1ea3n quy ph\u1ea1m ph\u00e1p lu\u1eadt m\u00e0 \u0111ang c\u00f3 v\u01b0\u1edbng m\u1eafc. Trong \u0111\u00f3, Ph\u00f3 Th\u1ee7 t\u01b0\u1edbng nh\u1eafc \u0111\u1ebfn quy \u0111\u1ecbnh kh\u1ed1ng ch\u1ebf chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf v\u1edbi doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 20.<\/p>\n

\u201cNgh\u1ecb \u0111\u1ecbnh 20 Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7 3 l\u1ea7n nh\u1eafc chuy\u1ec7n n\u00e0y r\u1ed3i\u201d, Ph\u00f3 Th\u1ee7 t\u01b0\u1edbng V\u01b0\u01a1ng \u0110\u00ecnh Hu\u1ec7 chia s\u1ebb.<\/p>\n

Trong khi \u0111\u00f3, tr\u1ea3 l\u1eddi b\u00e1o ch\u00ed, \u00f4ng Cao Anh Tu\u1ea5n, T\u1ed5ng c\u1ee5c tr\u01b0\u1edfng T\u1ed5ng c\u1ee5c Thu\u1ebf, v\u1eabn c\u00f3 c\u00e2u tr\u1ea3 l\u1eddi kh\u00f4ng h\u1ec1 m\u1edbi: B\u1ed9 T\u00e0i ch\u00ednh \u0111ang ph\u1ed1i h\u1ee3p v\u1edbi B\u1ed9 T\u01b0 ph\u00e1p tr\u00ecnh Ch\u00ednh ph\u1ee7 5 ngh\u1ecb \u0111\u1ecbnh h\u01b0\u1edbng d\u1eabn Lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf, trong \u0111\u00f3 c\u00f3 Ngh\u1ecb \u0111\u1ecbnh v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf v\u1edbi doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft.<\/p>\n

\u00d4ng Cao Anh Tu\u1ea5n cho hay: \u201cV\u1eeba qua, r\u1ea5t nhi\u1ec1u doanh nghi\u1ec7p c\u00f3 \u00fd ki\u1ebfn v\u00e0 ch\u00fang t\u00f4i l\u1eafng nghe t\u1ea5t c\u1ea3 c\u00e1c \u00fd ki\u1ebfn \u0111\u1ec3 r\u00e0 so\u00e1t, tr\u00ean c\u01a1 s\u1edf \u0111\u00f3 c\u00f3 \u0111\u00e1nh gi\u00e1 c\u1ee5 th\u1ec3 \u0111\u1ed1i v\u1edbi t\u1eebng doanh nghi\u1ec7p. Bao gi\u1edd c\u0169ng v\u1eady, khi x\u00e2y d\u1ef1ng Ngh\u1ecb \u0111\u1ecbnh c\u1ea7n ph\u1ea3i c\u00f3 b\u00e1o c\u00e1o \u0111\u00e1nh gi\u00e1 qu\u00e1 tr\u00ecnh th\u1ef1c hi\u1ec7n, t\u1eeb \u0111\u00f3 xem c\u00f3 g\u00ec ph\u00f9 h\u1ee3p th\u00f4ng l\u1ec7 qu\u1ed1c t\u1ebf, c\u00f3 g\u00ec ph\u00f9 h\u1ee3p quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt n\u00f3i chung th\u00ec b\u00e1o c\u00e1o Ch\u00ednh ph\u1ee7 \u0111\u1ec3 h\u01b0\u1edbng d\u1eabn\u201d.<\/p>\n

Tr\u01b0\u1edbc c\u00e2u tr\u1ea3 l\u1eddi n\u00e0y, Ph\u00f3 Th\u1ee7 t\u01b0\u1edbng V\u01b0\u01a1ng \u0110\u00ecnh Hu\u1ec7 cho r\u1eb1ng: \u201cN\u1ebfu ch\u00fang ta ch\u1edd s\u1eeda \u0111\u1ed5i b\u1ed5 sung theo Lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf th\u00ec r\u1ea5t ch\u1eadm. V\u01b0\u1edbng \u0111\u00e2u ph\u1ea3i s\u1eeda \u0111\u1ea5y. Quy \u0111\u1ecbnh n\u00e0y l\u1ea1i li\u00ean quan \u0111\u1ebfn chi ph\u00ed h\u1ee3p l\u00fd h\u1ee3p l\u1ec7 \u0111\u1ec3 t\u00ednh thu\u1ebf, \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh t\u1ea1i Lu\u1eadt thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p l\u00e0 ch\u00ednh, ch\u1ee9 kh\u00f4ng ph\u1ea3i trong Lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf. Th\u1eddi gian t\u1edbi V\u0103n ph\u00f2ng Ch\u00ednh ph\u1ee7 s\u1ebd c\u00f3 th\u1ea9m \u0111\u1ecbnh c\u00f9ng v\u1edbi c\u00e1c b\u1ed9 c\u00e1c ng\u00e0nh \u0111\u1ec3 c\u00f3 \u00fd ki\u1ebfn. R\u00f5 r\u00e0ng vi\u1ec7c n\u00e0y c\u00e1c doanh nghi\u1ec7p k\u00eau r\u1ea5t nhi\u1ec1u m\u00e0 \u0111\u1ebfn b\u00e2y gi\u1edd ch\u00fang ta v\u1eabn ch\u01b0a gi\u1ea3i quy\u1ebft \u0111\u01b0\u1ee3c\u201d.<\/p>\n

\"Ch\u1ed1ng<\/em><\/p>\n

Ch\u1ed1ng chuy\u1ec3n gi\u00e1, h\u00f3a ra doanh nghi\u1ec7p b\u1ea5t \u0111\u1ed9ng s\u1ea3n c\u0169ng ch\u1ecbu t\u00e1c \u0111\u1ed9ng r\u1ea5t m\u1ea1nh\u00a0<\/em><\/p>\n<\/div>\n

Doanh nghi\u1ec7p ti\u1ebfp t\u1ee5c ch\u1ecbu th\u00eam nhi\u1ec1u h\u1eadu qu\u1ea3<\/strong><\/p>\n

C\u00f3 th\u1ec3 n\u00f3i, t\u00ednh \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m hi\u1ec7n t\u1ea1i, nh\u1eefng quy \u0111\u1ecbnh b\u1ea5t h\u1ee3p l\u00fd c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 20 \u0111\u00e3 t\u1ed3n t\u1ea1i h\u01a1n 2 n\u0103m, g\u00e2y ra r\u1ea5t nhi\u1ec1u kh\u00f3 kh\u0103n, h\u1ec7 l\u1ee5y cho doanh nghi\u1ec7p. Ch\u1ec9 v\u00ec Ngh\u1ecb \u0111\u1ecbnh n\u00e0y, c\u00f3 doanh nghi\u1ec7p thu\u1ebf t\u0103ng h\u00e0ng tr\u0103m t\u1ef7\u00a0\u0111\u1ed3ng; nhi\u1ec1u doanh nghi\u1ec7p kh\u00f4ng d\u00e1m m\u1edf r\u1ed9ng \u0111\u1ea7u t\u01b0; c\u00e1c ngu\u1ed3n v\u1ed1n vay ngo\u00e0i giao d\u1ecbch li\u00ean k\u1ebft b\u1ecb \u0111\u00e1nh \u0111\u1ed3ng \u0111\u1ec3 \u00e1p tr\u1ea7n chi ph\u00ed l\u00e3i vay khi\u1ebfn doanh nghi\u1ec7p kh\u1ed1n kh\u1ed5.<\/p>\n

H\u01a1n n\u1eefa, sau h\u00e0ng lo\u1ea1t nh\u1eefng ki\u1ebfn ngh\u1ecb \u0111\u00f2i th\u00e1o g\u1ee1 kh\u00f3 kh\u0103n t\u1eeb ph\u00eda c\u1ed9ng \u0111\u1ed3ng doanh nghi\u1ec7p nh\u01b0ng B\u1ed9 T\u00e0i Ch\u00ednh v\u1eabn ch\u1eadm tr\u1ec5, ch\u01b0a c\u00f3 s\u1ef1 thay \u0111\u1ed5i ho\u1eb7c l\u00ean ti\u1ebfng ch\u00ednh th\u1ee9c \u0111\u1ebfn bao gi\u1edd Ngh\u1ecb \u0111\u1ecbnh 20 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, ho\u1eb7c c\u00f3 s\u1eeda \u0111\u1ed5i hay kh\u00f4ng? K\u1ec3 c\u1ea3 Ch\u00ednh ph\u1ee7 c\u0169ng \u0111\u1ed1c th\u00fac v\u00e0 c\u00e1c doanh nghi\u1ec7p \u201ck\u00eau c\u1ee9u\u201d nh\u01b0ng nh\u1eefng l\u1eddi n\u00e0y d\u01b0\u1eddng nh\u01b0 \u0111ang r\u01a1i v\u00e0o h\u01b0 kh\u00f4ng. C\u0169ng kh\u00f4ng ai tr\u1ea3 l\u1eddi \u0111\u01b0\u1ee3c v\u00ec sao l\u1ea1i c\u00f3 s\u1ef1 ch\u1eadm tr\u1ec5 n\u00e0y? Ph\u1ea3i ch\u0103ng h\u00e0nh \u0111\u1ed9ng c\u1ee7a B\u1ed9 T\u00e0i Ch\u00ednh \u0111ang cho th\u1ea5y m\u1ed9t s\u1ef1 th\u1edd \u01a1, t\u1eafc tr\u00e1ch khi\u1ebfn c\u1ed9ng \u0111\u1ed3ng doanh nghi\u1ec7p m\u00f2n m\u1ecfi ch\u1edd \u0111\u1ee3i?<\/p>\n

Th\u1eadm ch\u00ed, \u0111i\u1ec1u n\u00e0y \u0111ang t\u1ea1o ra s\u1ef1 b\u1ea5t an, r\u1ee7i ro trong m\u00f4i tr\u01b0\u1eddng kinh doanh n\u00f3i chung, \u0111i ng\u01b0\u1ee3c l\u1ea1i m\u1ee5c \u0111\u00edch \u201cCh\u00ednh ph\u1ee7 ki\u1ebfn t\u1ea1o, doanh nghi\u1ec7p ph\u00e1t tri\u1ec3n\u201d. B\u1edfi ph\u00e1t tri\u1ec3n c\u1ed9ng \u0111\u1ed3ng doanh nghi\u1ec7p l\u1edbn m\u1ea1nh l\u00e0 m\u1ed9t trong nh\u1eefng m\u1ee5c ti\u00eau h\u00e0ng \u0111\u1ea7u c\u1ee7a Ch\u00ednh ph\u1ee7 ki\u1ebfn t\u1ea1o. Nh\u01b0ng ch\u1ec9 b\u1eb1ng m\u1ed9t \u0111i\u1ec1u kho\u1ea3n nh\u1ecf trong Ngh\u1ecb \u0111\u1ecbnh 20, \u00a0nhi\u1ec1u doanh nghi\u1ec7p ch\u1eb3ng c\u00f2n m\u1ea1nh d\u1ea1n \u0111\u1ea7u t\u01b0, m\u1edf r\u1ed9ng ph\u00e1t tri\u1ec3n.<\/p>\n

\"Nh\u1eefng<\/em><\/p>\n

Nh\u1eefng quy \u0111\u1ecbnh b\u1ea5t h\u1ee3p l\u00fd c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 20 \u0111\u00e3 t\u1ed3n t\u1ea1i h\u01a1n 2 n\u0103m, g\u00e2y ra r\u1ea5t nhi\u1ec1u kh\u00f3 kh\u0103n, h\u1ec7 l\u1ee5y cho doanh nghi\u1ec7p.<\/em><\/p>\n<\/div>\n

V\u1ec1 Kho\u1ea3n 3, \u0110i\u1ec1u 8 Ngh\u1ecb \u0111\u1ecbnh 20, theo \u00f4ng Nguy\u1ec5n Tr\u1ea7n Nam, Ch\u1ee7 t\u1ecbch Hi\u1ec7p h\u1ed9i B\u1ea5t \u0111\u1ed9ng s\u1ea3n Vi\u1ec7t Nam,\u00a0quy \u0111\u1ecbnh n\u00e0y kh\u00f4ng ph\u00f9 h\u1ee3p v\u1edbi nguy\u00ean t\u1eafc t\u1ef1 do kinh doanh \u0111\u00e3 \u0111\u01b0\u1ee3c ghi nh\u1eadn trong Lu\u1eadt Doanh nghi\u1ec7p n\u0103m 2014; m\u00e2u thu\u1eabn v\u1edbi c\u00e1c quy \u0111\u1ecbnh trong Lu\u1eadt Thu\u1ebf hi\u1ec7n h\u00e0nh v\u00e0 c\u00f3 nhi\u1ec1u v\u1ea5n \u0111\u1ec1 kh\u00f4ng ph\u00f9 h\u1ee3p v\u1edbi th\u1ef1c t\u1ebf, \u1ea3nh h\u01b0\u1edfng l\u1edbn \u0111\u1ebfn quy\u1ec1n l\u1ee3i c\u1ee7a doanh nghi\u1ec7p, b\u1edfi 4 l\u00fd do.<\/p>\n

Th\u1ee9 nh\u1ea5t,\u00a0\u0110i\u1ec1u 7 Lu\u1eadt Doanh nghi\u1ec7p quy \u0111\u1ecbnh quy\u1ec1n c\u1ee7a doanh nghi\u1ec7p \u0111\u01b0\u1ee3c \u201ct\u1ef1 do kinh doanh trong nh\u1eefng ng\u00e0nh, ngh\u1ec1 m\u00e0 ph\u00e1p lu\u1eadt kh\u00f4ng c\u1ea5m”. Quy \u0111\u1ecbnh gi\u1edbi h\u1ea1n chi ph\u00ed l\u00e3i vay c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 20 ch\u01b0a ph\u00f9 h\u1ee3p v\u1edbi nguy\u00ean t\u1eafc t\u00f4n tr\u1ecdng quy\u1ec1n t\u1ef1 do kinh doanh.<\/p>\n

Th\u1ee9 hai,\u00a0vay v\u1ed1n l\u00e0 nhu c\u1ea7u th\u1ef1c t\u1ebf, th\u01b0\u1eddng xuy\u00ean c\u1ee7a doanh nghi\u1ec7p, \u0111\u1eb7c bi\u1ec7t v\u1edbi nh\u1eefng ng\u00e0nh ngh\u1ec1 \u0111\u00f2i h\u1ecfi v\u1ed1n \u0111\u1ea7u t\u01b0 l\u1edbn, th\u1eddi gian thu h\u1ed3i v\u1ed1n k\u00e9o d\u00e0i nh\u01b0 \u0111\u1ea7u t\u01b0 c\u01a1 s\u1edf h\u1ea1 t\u1ea7ng, kinh doanh b\u1ea5t \u0111\u1ed9ng s\u1ea3n.. s\u1ebd g\u1eb7p kh\u00f3 kh\u0103n khi chi ph\u00ed l\u00e3i vay nhi\u1ec1u l\u1ea1i kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf. N\u1ebfu \u00e1p theo \u0111i\u1ec1u kho\u1ea3n n\u00e0y, chi ph\u00ed l\u00e3i vay c\u1ee7a c\u00e1c doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft s\u1ebd b\u1ecb t\u00ednh th\u00e0nh 2 l\u1ea7n, nguy c\u01a1 \u201cl\u1ed7 ch\u1ed3ng l\u1ed7\u201d.<\/p>\n

Th\u1ee9 ba,\u00a0quy \u0111\u1ecbnh c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 20 s\u1ebd t\u1ea1o ra nhi\u1ec1u kh\u00f3 kh\u0103n \u0111\u1ed1i v\u1edbi c\u00e1c t\u1eadp \u0111o\u00e0n kinh t\u1ebf t\u01b0 nh\u00e2n v\u1edbi m\u00f4 h\u00ecnh c\u00f4ng ty m\u1eb9 – con hi\u1ec7n \u0111ang ph\u00e1t tri\u1ec3n m\u1ea1nh \u1edf n\u01b0\u1edbc ta. N\u1ebfu c\u00e1c doanh nghi\u1ec7p kh\u00f4ng c\u00f3 \u0111\u1ed9ng c\u01a1 chuy\u1ec3n gi\u00e1, v\u00ed d\u1ee5 nh\u01b0 h\u1ecd c\u00f3 quan h\u1ec7 giao d\u1ecbch vay v\u1ed1n gi\u1eefa c\u00f4ng ty m\u1eb9 v\u00e0 c\u00f4ng ty con, thu\u1ebf su\u1ea5t c\u1ee7a h\u1ecd l\u00e0 b\u1eb1ng nhau, \u0111\u1ec1u \u00e1p d\u1ee5ng m\u1ed9t m\u1ee9c thu\u1ebf su\u1ea5t ph\u1ed5 th\u00f4ng, kh\u00f4ng c\u00f3 \u01b0u \u0111\u00e3i thu\u1ebf th\u00ec h\u1ecd ph\u1ea3i thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng b\u1ecb kh\u1ed1ng ch\u1ebf l\u00e3i vay theo Ngh\u1ecb \u0111\u1ecbnh 20.<\/p>\n

Th\u1ee9 t\u01b0,\u00a0\u0111\u00e2y l\u00e0 Ngh\u1ecb \u0111\u1ecbnh \u00e1p d\u1ee5ng chung cho c\u1ea3 doanh nghi\u1ec7p c\u1ee7a n\u01b0\u1edbc ngo\u00e0i v\u00e0 doanh nghi\u1ec7p Vi\u1ec7t Nam v\u1edbi 2 chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n kh\u00e1c nhau v\u00e0 \u0111i\u1ec1u ki\u1ec7n ho\u1ea1t \u0111\u1ed9ng kh\u00e1c nhau, n\u1ebfu \u00e1p d\u1ee5ng c\u00f9ng c\u00f4ng th\u1ee9c v\u1edbi t\u1ef7 l\u1ec7 t\u00ednh to\u00e1n gi\u1ed1ng nhau s\u1ebd g\u00e2y kh\u00f3 kh\u0103n r\u1ea5t l\u1edbn cho c\u00e1c doanh nghi\u1ec7p c\u1ee7a Vi\u1ec7t Nam.<\/p>\n

\"\u00d4ng<\/em><\/p>\n

\u00d4ng Nguy\u1ec5n Tr\u1ea7n Nam, Ch\u1ee7 t\u1ecbch Hi\u1ec7p H\u1ed9i B\u1ea5t \u0111\u1ed9ng s\u1ea3n Vi\u1ec7t Nam<\/em><\/p>\n<\/div>\n

\u0110\u1ed3ng quan \u0111i\u1ec3m v\u1edbi \u00f4ng Nam,\u00a0Lu\u1eadt s\u01b0 Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c c\u0169ng cho r\u1eb1ng vi\u1ec7c \u00e1p d\u1ee5ng Ngh\u1ecb \u0111\u1ecbnh 20 l\u00e0 kh\u00f4ng h\u1ee3p l\u00fd. V\u1ec1 th\u1ef1c ch\u1ea5t, Ngh\u1ecb \u0111\u1ecbnh n\u00e0y ch\u1ee7 y\u1ebfu nh\u1eb1m v\u00e0o m\u1ee5c ti\u00eau ch\u1ed1ng chuy\u1ec3n gi\u00e1 v\u00e0 ch\u1ed1ng th\u1ea5t thu thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p c\u00f3 v\u1ed1n \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i \u0111\u1ea7u t\u01b0 v\u00e0o Vi\u1ec7t Nam. \u0110\u1eb7c bi\u1ec7t l\u00e0 quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 10 v\u1ec1 \u201cQuy\u1ec1n v\u00e0 ngh\u0129a v\u1ee5 c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf trong k\u00ea khai, x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft\u201d v\u00e0 Kho\u1ea3n 1, \u0110i\u1ec1u 11 v\u1ec1 \u201cC\u00e1c tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c mi\u1ec5n k\u00ea khai, mi\u1ec5n l\u1eadp H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft” c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 20\/2017\/N\u0110-CP.<\/p>\n

\u201cKh\u00e1c v\u1edbi c\u00e1c giao d\u1ecbch li\u00ean k\u1ebft \u0111a qu\u1ed1c gia, v\u1ec1 m\u1ed1i quan h\u1ec7 giao d\u1ecbch li\u00ean k\u1ebft \u1edf trong n\u01b0\u1edbc gi\u1eefa c\u00e1c doanh nghi\u1ec7p v\u1edbi nhau, th\u00ec v\u1ec1 c\u01a1 b\u1ea3n chi ph\u00ed c\u1ee7a doanh nghi\u1ec7p n\u00e0y s\u1ebd l\u00e0 thu nh\u1eadp c\u1ee7a doanh nghi\u1ec7p kh\u00e1c v\u00e0 t\u1ea5t c\u1ea3 \u0111\u1ec1u n\u1ed9p thu\u1ebf \u1edf Vi\u1ec7t Nam. Do v\u1eady, n\u1ebfu c\u00e1c c\u01a1 quan thu\u1ebf b\u1eaft b\u1ebb c\u00e1c doanh nghi\u1ec7p Vi\u1ec7t Nam trong tr\u01b0\u1eddng h\u1ee3p t\u1ed5ng s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p t\u1ea1i Vi\u1ec7t Nam gi\u1eefa c\u00e1c doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng gi\u1ea3m \u0111i ho\u1eb7c gi\u1ea3m m\u1ed9t c\u00e1ch kh\u00f4ng \u0111\u00e1ng k\u1ec3 l\u00e0 qu\u00e1 m\u00e1y m\u00f3c, kh\u00f4ng c\u1ea7n thi\u1ebft, kh\u00f4ng \u0111\u00fang v\u1edbi tinh th\u1ea7n v\u00e0 m\u1ee5c \u0111\u00edch quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt\u201d, \u00f4ng \u0110\u1ee9c nh\u1ea5n m\u1ea1nh.<\/p>\n

Chuy\u00ean gia t\u00e0i ch\u00ednh TS. C\u1ea5n V\u0103n L\u1ef1c c\u0169ng kh\u1eb3ng \u0111\u1ecbnh: \u201cT\u00f4i cho r\u1eb1ng m\u1ee5c ti\u00eau c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 20 th\u00ec \u0111\u00fang nh\u01b0ng ch\u00fang ta l\u00e0m ch\u01b0a tr\u00fang, ch\u01b0a \u0111\u1ea1t m\u1ee5c ti\u00eau \u0111\u1ec1 ra, 20 doanh nghi\u1ec7p l\u1edbn nh\u1ea5t ni\u00eam y\u1ebft tr\u00ean s\u00e0n \u0111\u1ec1u d\u00ednh Ngh\u1ecb \u0111\u1ecbnh 20 n\u00e0y. Ch\u00fang ta ch\u1ed1ng chuy\u1ec3n gi\u00e1 nh\u01b0ng t\u1ef7 l\u1ec7 20% kh\u00f4ng ph\u00f9 h\u1ee3p v\u1edbi doanh nghi\u1ec7p trong n\u01b0\u1edbc c\u1ee7a ch\u00fang ta. T\u1ef7 l\u1ec7 n\u00e0y t\u1ea1i c\u00e1c n\u01b0\u1edbc EU l\u00e0 30%, trong khi th\u1ecb tr\u01b0\u1eddng v\u1ed1n c\u1ee7a h\u1ecd r\u1ea5t ph\u00e1t tri\u1ec3n, c\u00f3 th\u1ec3 huy \u0111\u1ed9ng v\u1ed1n b\u1eb1ng ph\u00e1t h\u00e0nh c\u1ed5 phi\u1ebfu v\u00e0 h\u1ecd ch\u1ec9 d\u1ef1a 35% v\u00e0o v\u1ed1n t\u1eeb ng\u00e2n h\u00e0ng. Trong khi \u0111\u00f3, t\u1ea1i Vi\u1ec7t Nam th\u00ec ch\u1ee7 y\u1ebfu v\u1ed1n vay t\u1eeb ng\u00e2n h\u00e0ng v\u1edbi 60 – 65%, r\u1ed3i th\u1ecb tr\u01b0\u1eddng v\u1ed1n ch\u01b0a ph\u00e1t tri\u1ec3n, ph\u00e1t h\u00e0nh c\u1ed5 phi\u1ebfu ch\u01b0a \u0111\u01b0\u1ee3c. T\u00f4i cho r\u1eb1ng t\u1ef7 l\u1ec7 20% ph\u1ea3i \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh, \u00edt ra ph\u1ea3i cao h\u01a1n 30% v\u00e0 th\u1ef1c hi\u1ec7n c\u00f3 l\u1ed9 tr\u00ecnh\u201d.<\/p>\n

An An<\/span><\/a><\/strong><\/p>\n

——————<\/p>\n

B\u1ea5t \u0111\u1ed9ng s\u1ea3n (Th\u1ecb tr\u01b0\u1eddng) 13-7-2019:<\/em><\/strong><\/p>\n

http:\/\/reatimes.vn\/su-cham-tre-cua-bo-tai-chinh-doanh-nghiep-lao-dao-37575.html<\/em><\/a><\/p>\n

(241\/2.249)<\/em>","protected":false},"excerpt":{"rendered":"

(RT) – Tr\u01b0\u1edbc nh\u1eefng b\u1ea5t c\u1eadp t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 20 v\u1ec1 ch\u1ed1ng chuy\u1ec3n gi\u00e1, m\u1eb7c d\u00f9 \u0111\u00e3 c\u00f3 nhi\u1ec1u ki\u1ebfn ngh\u1ecb c\u1ea7n s\u1eeda \u0111\u1ed5i song s\u1ef1 ch\u1eadm tr\u1ec5 v\u00e0o cu\u1ed9c c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh \u0111\u00e3 v\u00e0 \u0111ang khi\u1ebfn kh\u00f4ng \u00edt doanh nghi\u1ec7p \u201clao \u0111ao\u201d. Bao gi\u1edd B\u1ed9 T\u00e0i Ch\u00ednh s\u1ebd c\u00f3 c\u00e2u tr\u1ea3 l\u1eddi ch\u00ednh […]<\/p>\n","protected":false},"author":10,"featured_media":23839,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[17,26],"tags":[],"class_list":["post-23827","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-binh-luan-gop-y","category-legal-media"],"acf":[],"yoast_head":"\n2.303. 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