{"id":23874,"date":"2018-12-23T10:43:34","date_gmt":"2018-12-23T03:43:34","guid":{"rendered":"https:\/\/anvilaw.com\/vi\/?p=23874"},"modified":"2022-05-30T10:45:43","modified_gmt":"2022-05-30T03:45:43","slug":"2-104-ap-tran-chi-phi-lai-vay-20-doanh-nghiep-dia-oc-than-bi-troi-chan-chuyen-gia-kien-nghi-sua","status":"publish","type":"post","link":"https:\/\/anvilaw.com\/vi\/2-104-ap-tran-chi-phi-lai-vay-20-doanh-nghiep-dia-oc-than-bi-troi-chan-chuyen-gia-kien-nghi-sua\/","title":{"rendered":"2.104. \u00c1p tr\u1ea7n chi ph\u00ed l\u00e3i vay 20%: Doanh nghi\u1ec7p \u0111\u1ecba \u1ed1c than b\u1ecb \u201ctr\u00f3i ch\u00e2n\u201d, chuy\u00ean gia ki\u1ebfn ngh\u1ecb s\u1eeda"},"content":{"rendered":"(DT) – D\u00e2n tr\u00ed \u0110\u1ec3 tri\u1ec3n khai d\u1ef1 \u00e1n, nhi\u1ec1u doanh nghi\u1ec7p b\u1ea5t \u0111\u1ed9ng s\u1ea3n th\u00e0nh l\u1eadp c\u00f4ng ty con. Tuy nhi\u00ean theo ph\u1ea3n \u00e1nh t\u1eeb ph\u00eda doanh nghi\u1ec7p, m\u00f4 h\u00ecnh c\u00f4ng ty m\u1eb9 – con n\u00e0y v\u00f4 t\u00ecnh b\u1ecb \u201ctr\u00f3i ch\u00e2n\u201d b\u1edfi vi\u1ec7c \u00e1p tr\u1ea7n l\u00e3i vay theo 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.<\/strong>
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M\u1ed9t trong nh\u1eefng \u0111i\u1ec3m \u0111\u01b0\u1ee3c ch\u00fa \u00fd nh\u1ea5t t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 20 \u0111\u00f3 l\u00e0 \u0111i\u1ec1u kho\u1ea3n kh\u1ed1ng ch\u1ebf chi ph\u00ed l\u00e3i vay.<\/p>\n

Kh\u1ed1ng ch\u1ebf chi ph\u00ed l\u00e3i vay l\u00e0 kh\u00f4ng ph\u00f9 h\u1ee3p?<\/strong><\/p>\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. M\u1ed9t trong nh\u1eefng \u0111i\u1ec3m \u0111\u01b0\u1ee3c ch\u00fa \u00fd nh\u1ea5t t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh n\u00e0y\u00a0l\u00e0 \u0111i\u1ec1u kho\u1ea3n kh\u1ed1ng ch\u1ebf chi ph\u00ed l\u00e3i vay.<\/p>\n

Theo \u0111\u00f3, t\u1ed5ng chi ph\u00ed l\u00e3i vay ph\u00e1t sinh trong k\u1ef3 c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p 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 c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf (EBITDA). Khi \u0111\u00f3, ph\u1ea7n chi ph\u00ed l\u00e3i vay v\u01b0\u1ee3t qu\u00e1 20% s\u1ebd b\u1ecb coi l\u00e0 chi ph\u00ed kh\u00f4ng h\u1ee3p l\u00fd v\u00e0 b\u1ecb t\u00ednh thu\u1ebf.<\/p>\n

Ngh\u1ecb \u0111\u1ecbnh ra \u0111\u1eddi \u0111\u01b0\u1ee3c k\u1ef3 v\u1ecdng c\u00f3 th\u1ec3 h\u1ea1n ch\u1ebf \u0111\u01b0\u1ee3c t\u00ecnh tr\u1ea1ng chuy\u1ec3n gi\u00e1 trong kh\u1ed1i doanh nghi\u1ec7p FDI th\u00f4ng qua c\u00e1c giao d\u1ecbch gi\u1eefa c\u00e1c doanh nghi\u1ec7p c\u00f3 m\u1ed1i li\u00ean k\u1ebft v\u1ec1 s\u1edf h\u1eefu, qu\u1ea3n tr\u1ecb\u2026<\/p>\n

Tuy nhi\u00ean t\u1ea1i h\u1ed9i th\u1ea3o v\u1ec1 Ngh\u1ecb \u0111\u1ecbnh 20 do Hi\u1ec7p h\u1ed9i b\u1ea5t \u0111\u1ed9ng s\u1ea3n Vi\u1ec7t Nam t\u1ed5 ch\u1ee9c m\u1edbi \u0111\u00e2y, m\u1ed9t th\u00f4ng tin \u0111\u00e1ng ch\u00fa \u00fd \u0111\u01b0\u1ee3c \u0111\u01b0a ra, \u0111\u00f3 l\u00e0 trong khi t\u00e1c \u0111\u1ed9ng \u0111\u1ebfn doanh nghi\u1ec7p \u201cngo\u1ea1i\u201d th\u00ec ch\u01b0a th\u1ea5y \u0111\u00e2u th\u00ec c\u00e1c lo\u1ea1t c\u00e1c doanh nghi\u1ec7p trong n\u01b0\u1edbc l\u00ean ti\u1ebfng than b\u1ecb \u201ctr\u00f3i ch\u00e2n\u201d.<\/p>\n

B\u00e0 \u0110inh Th\u1ecb Qu\u1ef3nh V\u00e2n – T\u1ed5ng Gi\u00e1m \u0111\u1ed1c C\u00f4ng ty TNHH PwC Vi\u1ec7t Nam cho bi\u1ebft, khi Ngh\u1ecb \u0111\u1ecbnh \u0111\u1ec1 ra, c\u00f4ng ty n\u00e0y \u0111\u00e3 c\u00f3 nh\u1eefng th\u00f4ng b\u00e1o t\u1edbi c\u1ed9ng \u0111\u1ed3ng doanh nghi\u1ec7p nh\u01b0ng c\u00e1c doanh nghi\u1ec7p c\u00f3 v\u1ed1n \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i kh\u00f4ng th\u1eadt s\u1ef1 quan t\u00e2m l\u1eafm.<\/p>\n

\u201cCh\u00fang t\u00f4i th\u1ea5y c\u00e1c doanh nghi\u1ec7p Vi\u1ec7t Nam b\u1ecb \u1ea3nh h\u01b0\u1edfng nhi\u1ec1u h\u01a1n doanh nghi\u1ec7p n\u01b0\u1edbc ngo\u00e0i. Ph\u1ea7n v\u00ec t\u1ef7 l\u1ec7 l\u00e3i, v\u1ed1n vay c\u1ee7a c\u00e1c doanh nghi\u1ec7p n\u01b0\u1edbc ngo\u00e0i kh\u00f4ng qu\u00e1 cao cho n\u00ean b\u1ea3n th\u00e2n l\u00e3i su\u1ea5t c\u0169ng \u0111\u00e3 c\u00f3 s\u1ef1 kh\u1ed1ng ch\u1ebf nh\u1ea5t \u0111\u1ecbnh\u201d, b\u00e0 V\u00e2n n\u00f3i.<\/p>\n

Theo v\u1ecb n\u00e0y, \u0111\u1ec3 tr\u00e1nh vi\u1ec7c chuy\u1ec3n gi\u00e1, c\u1ea7n xem m\u1ee9c l\u00e3i su\u1ea5t \u0111\u00f3 h\u1ee3p l\u00fd hay kh\u00f4ng. \u0110\u1ed1i v\u1edbi giao d\u1ecbch kh\u00e1c c\u00f3 th\u1ec3 xem x\u00e9t, c\u00f3 th\u1ec3 kh\u00f3 kh\u0103n, nh\u01b0ng trong giao d\u1ecbch cho vay th\u00ec vi\u1ec7c n\u00e0y r\u1ea5t d\u1ec5. Vi\u1ec7t Nam c\u00f3 th\u1ecb tr\u01b0\u1eddng li\u00ean ng\u00e2n h\u00e0ng, v\u1eady v\u1edbi t\u1ea5t c\u1ea3 c\u00e1c kho\u1ea3n vay n\u01b0\u1edbc ngo\u00e0i th\u00ec t\u1ef7 l\u1ec7 bao nhi\u00eau l\u00e0 ph\u00f9 h\u1ee3p v\u1edbi m\u1ee9c \u0111\u1ed9 r\u1ee7i ro v\u00e0 th\u1ecb tr\u01b0\u1eddng.<\/p>\n

\u201cV\u1ea5n \u0111\u1ec1 l\u00e0 ch\u00fang ta \u0111\u1ecbnh ngh\u0129a l\u00e3i su\u1ea5t kh\u1ed1ng ch\u1ebf nh\u01b0 th\u1ebf n\u00e0o, ho\u1eb7c l\u1ee3i nhu\u1eadn c\u1ee7a doanh nghi\u1ec7p s\u1ebd ra sao? \u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p n\u01b0\u1edbc ngo\u00e0i khi m\u1edbi \u0111\u1ea7u t\u01b0 v\u00e0o Vi\u1ec7t Nam h\u1ecd \u0111\u00e3 xem x\u00e9t \u0111i\u1ec1u n\u00e0y, c\u00f2n nh\u1eefng doanh nghi\u1ec7p FDI \u0111ang ho\u1ea1t \u0111\u1ed9ng, th\u00ec m\u1ee9c \u0111\u1ed9 quan t\u00e2m c\u1ee7a h\u1ecd r\u1ea5t \u00edt, ph\u1ea3n \u1ee9ng kh\u00f4ng nhi\u1ec1u b\u1eb1ng hi\u1ec7p h\u1ed9i c\u00e1c doanh nghi\u1ec7p trong n\u01b0\u1edbc\u201d, b\u00e0 V\u00e2n cho bi\u1ebft.<\/p>\n

B\u00e0n v\u1ec1 v\u1ea5n \u0111\u1ec1 n\u00e0y, lu\u1eadt s\u01b0 Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c c\u0169ng cho r\u1eb1ng vi\u1ec7c quy \u0111\u1ecbnh t\u1ed5ng chi ph\u00ed l\u00e3i vay \u201ckh\u00f4ng v\u01b0\u1ee3t qu\u00e1 20% c\u1ee7a t\u1ed5ng l\u1ee3i nhu\u1eadn thu\u1ea7n…\u201d kh\u00f4ng ph\u00f9 h\u1ee3p v\u1edbi m\u1ed9t s\u1ed1 doanh nghi\u1ec7p, ch\u01b0a t\u00ednh \u0111\u1ebfn y\u1ebfu t\u1ed1 c\u00f3 hay kh\u00f4ng c\u00f3 \u201cgiao d\u1ecbch li\u00ean k\u1ebft\u201d.<\/em><\/p>\n

\u00d4ng \u0110\u1ee9c cho hay, nh\u00ecn chung doanh nghi\u1ec7p Vi\u1ec7t Nam r\u1ea5t thi\u1ebfu v\u1ed1n, n\u00ean ph\u1ea3i \u0111i vay l\u00e0 ch\u1ee7 y\u1ebfu; trong khi n\u0103ng l\u1ef1c h\u1ea1n ch\u1ebf, t\u00e0i s\u1ea3n b\u1ea3o \u0111\u1ea3m \u00edt, kh\u00f4ng \u0111\u1ee7 s\u1ef1 t\u00edn nhi\u1ec7m \u0111\u1ec3 vay v\u1edbi l\u00e3i su\u1ea5t th\u1ea5p, n\u00ean ph\u1ea3i vay v\u1edbi l\u00e3i su\u1ea5t cao c\u1ee7a m\u1ecdi \u0111\u1ed1i t\u01b0\u1ee3ng t\u1eeb c\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng, c\u00f4ng ty m\u1eb9, c\u00f4ng ty li\u00ean k\u1ebft, cho \u0111\u1ebfn ng\u01b0\u1eddi lao \u0111\u1ed9ng v\u00e0 c\u00e1 nh\u00e2n, doanh nghi\u1ec7p kh\u00e1c. Do \u0111\u00f3, n\u1ebfu t\u1ed5ng chi ph\u00ed l\u00e3i vay\u00a0tr\u00ean 20%, th\u1eadm ch\u00ed 50% m\u00e0 l\u00e0 chi ph\u00ed th\u1eadt, h\u1ee3p l\u00fd, h\u1ee3p l\u1ec7 th\u00ec c\u0169ng c\u1ea7n ph\u1ea3i \u0111\u01b0\u1ee3c ch\u1ea5p nh\u1eadn;<\/em><\/p>\n

Ngo\u00e0i ra theo \u00f4ng \u0110\u1ee9c, trong m\u1ecdi tr\u01b0\u1eddng h\u1ee3p, t\u1ef7 l\u1ec7 20% n\u00f3i tr\u00ean l\u00e0 nh\u1eb1m \u0111\u1eb7t ra gi\u1edbi h\u1ea1n v\u1edbi m\u1ee5c \u0111\u00edch h\u1ea1n ch\u1ebf t\u00ecnh tr\u1ea1ng chuy\u1ec3n gi\u00e1, d\u1eabn \u0111\u1ebfn th\u1ea5t thu thu\u1ebf. V\u00ec v\u1eady, kh\u00f4ng c\u00f3 l\u00fd g\u00ec \u00e1p \u0111\u1eb7t \u0111\u1ed1i v\u1edbi c\u00e1c c\u00f4ng ty Vi\u1ec7t Nam cho nhau vay v\u1ed1n, k\u1ec3 c\u1ea3 \u0111\u1ed1i v\u1edbi giao d\u1ecbch li\u00ean k\u1ebft, n\u1ebfu nh\u01b0 kh\u00f4ng nh\u1eb1m m\u1ee5c \u0111\u00edch chuy\u1ec3n gi\u00e1, tr\u1ed1n, gi\u1ea3m ngh\u0129a v\u1ee5 n\u1ed9p thu\u1ebf.<\/em><\/p>\n

Ki\u1ebfn ngh\u1ecb ch\u1ec9 \u00e1p d\u1ee5ng v\u1edbi doanh nghi\u1ec7p xuy\u00ean bi\u00ean gi\u1edbi, b\u1ecf tr\u1ea7n chi ph\u00ed l\u00e3i vay 20%<\/strong><\/p>\n

B\u00e0n v\u1ec1 gi\u1ea3i ph\u00e1p \u0111\u1ec3 th\u00e1o g\u1ee1 c\u00e1c b\u1ea5t c\u1eadp cho doanh nghi\u1ec7p khi b\u1ecb r\u00e0ng bu\u1ed9c b\u1edfi tr\u1ea7n chi ph\u00ed l\u00e3i vay, \u00f4ng Nguy\u1ec5n V\u0103n Ph\u00fac – nguy\u00ean Ph\u00f3 Ch\u1ee7 nhi\u1ec7m U\u1ef7 ban Kinh t\u1ebf Qu\u1ed1c h\u1ed9i cho r\u1eb1ng c\u00f3 th\u1ec3 xem x\u00e9t l\u1ea1i ph\u1ea1m vi \u0111\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng.<\/p>\n

B\u1edfi theo \u00f4ng Ph\u00fac, v\u1ec1 ph\u1ea1m vi, \u0111\u1ed1i t\u01b0\u1ee3ng \u0111i\u1ec1u ch\u1ec9nh quy \u0111\u1ecbnh, m\u1ee5c \u0111\u00edch ban \u0111\u1ea7u c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh n\u00e0y l\u00e0 ch\u1ed1ng chuy\u1ec3n gi\u00e1, ch\u1ed1ng chuy\u1ec3n l\u1ee3i nhu\u1eadn ra n\u01b0\u1edbc ngo\u00e0i, \u00e1p d\u1ee5ng v\u1edbi c\u00e1c giao d\u1ecbch li\u00ean k\u1ebft. V\u00e0 theo nh\u01b0 th\u00f4ng l\u1ec7 qu\u1ed1c t\u1ebf \u0111\u00f3 l\u00e0 xuy\u00ean bi\u00ean gi\u1edbi, khi s\u1eeda l\u1ea1i Ngh\u1ecb \u0111\u1ecbnh c\u0169ng c\u1ea7n xem l\u1ea1i ph\u1ea1m vi \u0111\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng.<\/p>\n

C\u00f2n theo chuy\u00ean gia C\u1ea5n V\u0103n L\u1ef1c th\u00ec c\u00f3 th\u1ec3 n\u00e2ng t\u1ef7 l\u1ec7 chi ph\u00ed l\u00e3i t\u1eeb 20% l\u00ean ng\u01b0\u1ee1ng cao nh\u1ea5t theo khuy\u1ebfn ngh\u1ecb c\u1ee7a OECD l\u00e0 30%. \u0110\u1ed3ng th\u1eddi xem x\u00e9t \u0111\u1eb7c th\u00f9 m\u1ed9t s\u1ed1 ng\u00e0nh s\u1eed d\u1ee5ng v\u1ed1n vay l\u1edbn nh\u01b0 b\u1ea5t \u0111\u1ed9ng s\u1ea3n, \u0111i\u1ec7n l\u1ef1c, c\u01a1 s\u1edf h\u1ea1 t\u1ea7ng\u2026 khi t\u00ednh to\u00e1n ch\u1ec9 s\u1ed1 chi ph\u00ed l\u00e3i.<\/p>\n

C\u00e1ch \u0111\u00e2y kh\u00f4ng l\u00e2u, Hi\u1ec7p h\u1ed9i B\u1ea5t \u0111\u1ed9ng s\u1ea3n Vi\u1ec7t Nam (VNREA) c\u0169ng \u0111\u00e3 g\u1eedi c\u00f4ng v\u0103n “k\u00eau c\u1ee9u” l\u00ean Th\u1ee7 t\u01b0\u1edbng ki\u1ebfn ngh\u1ecb xem x\u00e9t l\u1ea1i quy \u0111\u1ecbnh n\u00e0y.<\/p>\n

C\u1ee5 th\u1ec3, VNREA cho r\u1eb1ng, quy \u0111\u1ecbnh kh\u1ed1ng ch\u1ebf chi ph\u00ed l\u00e3i vay c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 20 c\u00f3 s\u1ef1 kh\u00f4ng th\u1ed1ng nh\u1ea5t v\u1edbi Ngh\u1ecb \u0111\u1ecbnh 43\/2014\/N\u0110-CP. C\u0103n c\u1ee9 theo quy \u0111\u1ecbnh trong Ngh\u1ecb \u0111\u1ecbnh 43 th\u00ec doanh nghi\u1ec7p b\u1ea5t \u0111\u1ed9ng s\u1ea3n c\u00f3 quy\u1ec1n vay ho\u1eb7c th\u1ef1c hi\u1ec7n c\u00e1c h\u00ecnh th\u1ee9c huy \u0111\u1ed9ng v\u1ed1n kh\u00e1c \u0111\u1ec3 tri\u1ec3n khai d\u1ef1 \u00e1n v\u1edbi t\u1ef7 l\u1ec7 l\u00e0 t\u1eeb 80 \u0111\u1ebfn 85%. Nh\u01b0 v\u1eady, t\u1ef7 l\u1ec7 chi ph\u00ed l\u00e3i vay tr\u00ean t\u1ed5ng l\u1ee3i nhu\u1eadn theo Ngh\u1ecb \u0111\u1ecbnh 42 c\u00f3 th\u1ec3 cao h\u01a1n\u00a0 t\u1ef7 l\u1ec7 chi ph\u00ed l\u00e3i vay theo Ngh\u1ecb \u0111\u1ecbnh 20. Do \u0111\u00f3, Ngh\u1ecb \u0111\u1ecbnh 20 s\u1ebd g\u00e2y kh\u00f3 cho doanh nghi\u1ec7p b\u1ea5t \u0111\u1ed9ng s\u1ea3n trong vi\u1ec7c huy \u0111\u1ed9ng v\u1ed1n.<\/p>\n

M\u1eb7t kh\u00e1c, c\u0169ng theo VNREA, Ngh\u1ecb \u0111\u1ecbnh 20 t\u1ea1o ra r\u00e0o c\u1ea3n trong vi\u1ec7c cho vay n\u1ed9i b\u1ed9 gi\u1eefa c\u00f4ng ty m\u1eb9 v\u00e0 c\u00f4ng ty con, l\u00e0m m\u1ea5t \u0111i kh\u1ea3 n\u0103ng \u0111i\u1ec1u ti\u1ebft s\u1ee9c m\u1ea1nh chung c\u1ee7a m\u1ed9t t\u1eadp \u0111o\u00e0n v\u00e0 c\u01a1 h\u1ed9i \u0111\u1ea7u t\u01b0 d\u00e0i h\u1ea1n v\u00e0o c\u00e1c ng\u00e0nh ngh\u1ec1 c\u1ea7n v\u1ed1n l\u1edbn, c\u00f3 \u00fd ngh\u0129a l\u00e2u d\u00e0i cho n\u1ec1n kinh t\u1ebf.<\/p>\n

V\u00ec v\u1eady, VNREA \u0111\u00e3 ki\u1ebfn ngh\u1ecb n\u1ebfu c\u00f3 \u00e1p d\u1ee5ng \u0111i\u1ec1u kho\u1ea3n tr\u00ean th\u00ec ch\u1ec9 \u00e1p d\u1ee5ng v\u1edbi doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft, ho\u1eb7c ch\u1ec9 \u00e1p d\u1ee5ng v\u1edbi c\u00e1c kho\u1ea3n vay gi\u1eefa c\u00e1c doanh nghi\u1ec7p c\u00f3 m\u1ee9c l\u00e3i su\u1ea5t th\u1ea5p h\u01a1n l\u00e3i su\u1ea5t cho vay trung b\u00ecnh tr\u00ean th\u1ecb tr\u01b0\u1eddng, ho\u1eb7c ch\u1ec9 \u00e1p d\u1ee5ng cho doanh nghi\u1ec7p n\u01b0\u1edbc ngo\u00e0i.<\/p>\n

Nguy\u1ec5n Kh\u00e1nh<\/strong><\/p>\n

———————————————<\/p>\n

D\u00e2n tr\u00ed (Kinh doanh) 23-12-2018:<\/em><\/strong><\/p>\n

https:\/\/dantri.com.vn\/kinh-doanh\/ap-tran-chi-phi-lai-vay-20-doanh-nghiep-dia-oc-than-bi-troi-chan-chuyen-gia-kien-nghi-sua-20181223095258191.htm<\/em><\/a><\/p>\n

(232\/1.304)<\/em>","protected":false},"excerpt":{"rendered":"

(DT) – D\u00e2n tr\u00ed \u0110\u1ec3 tri\u1ec3n khai d\u1ef1 \u00e1n, nhi\u1ec1u doanh nghi\u1ec7p b\u1ea5t \u0111\u1ed9ng s\u1ea3n th\u00e0nh l\u1eadp c\u00f4ng ty con. Tuy nhi\u00ean theo ph\u1ea3n \u00e1nh t\u1eeb ph\u00eda doanh nghi\u1ec7p, m\u00f4 h\u00ecnh c\u00f4ng ty m\u1eb9 – con n\u00e0y v\u00f4 t\u00ecnh b\u1ecb \u201ctr\u00f3i ch\u00e2n\u201d b\u1edfi vi\u1ec7c \u00e1p tr\u1ea7n l\u00e3i vay theo Ngh\u1ecb \u0111\u1ecbnh 20\/2017\/N\u0110-CP quy \u0111\u1ecbnh v\u1ec1 […]<\/p>\n","protected":false},"author":1,"featured_media":23875,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[17,26],"tags":[],"class_list":["post-23874","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-binh-luan-gop-y","category-legal-media"],"acf":[],"yoast_head":"\n2.104. \u00c1p tr\u1ea7n chi ph\u00ed l\u00e3i vay 20%: Doanh nghi\u1ec7p \u0111\u1ecba \u1ed1c than b\u1ecb \u201ctr\u00f3i ch\u00e2n\u201d, chuy\u00ean gia ki\u1ebfn ngh\u1ecb s\u1eeda - 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\/2-104-ap-tran-chi-phi-lai-vay-20-doanh-nghiep-dia-oc-than-bi-troi-chan-chuyen-gia-kien-nghi-sua\/\" \/>\n<meta property=\"og:locale\" content=\"vi_VN\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"[:vi]2.104. \u00c1p tr\u1ea7n chi ph\u00ed l\u00e3i vay 20%: Doanh nghi\u1ec7p \u0111\u1ecba \u1ed1c than b\u1ecb \u201ctr\u00f3i ch\u00e2n\u201d, chuy\u00ean gia ki\u1ebfn ngh\u1ecb s\u1eeda[:] - ANVI Law Firm\" \/>\n<meta property=\"og:description\" content=\"(DT) – D\u00e2n tr\u00ed \u0110\u1ec3 tri\u1ec3n khai d\u1ef1 \u00e1n, nhi\u1ec1u doanh nghi\u1ec7p b\u1ea5t \u0111\u1ed9ng s\u1ea3n th\u00e0nh l\u1eadp c\u00f4ng ty con. 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