{"id":23986,"date":"2019-02-04T15:16:12","date_gmt":"2019-02-04T08:16:12","guid":{"rendered":"https:\/\/anvilaw.com\/vi\/?p=23986"},"modified":"2022-06-01T21:46:02","modified_gmt":"2022-06-01T14:46:02","slug":"2-131-khong-che-chi-phi-lai-vay-tang-thu-ngan-sach-nhung-dai-han-se-ra-sao","status":"publish","type":"post","link":"https:\/\/anvilaw.com\/vi\/2-131-khong-che-chi-phi-lai-vay-tang-thu-ngan-sach-nhung-dai-han-se-ra-sao\/","title":{"rendered":"2.131. Kh\u1ed1ng ch\u1ebf chi ph\u00ed l\u00e3i vay: T\u0103ng thu ng\u00e2n s\u00e1ch nh\u01b0ng d\u00e0i h\u1ea1n s\u1ebd ra sao?"},"content":{"rendered":"(VN+) – Vi\u1ec7c kh\u1ed1ng ch\u1ebf chi ph\u00ed l\u00e3i vay theo l\u00e3nh \u0111\u1ea1o ng\u00e0nh thu\u1ebf gi\u00fap l\u00e0nh m\u1ea1nh t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p v\u00e0 c\u1ee7a c\u1ea3 n\u1ec1n kinh t\u1ebf. Th\u1ebf nh\u01b0ng, ph\u00eda doanh nghi\u1ec7p th\u00ec n\u00eau quan \u0111i\u1ec3m, vi\u1ec7c n\u00e0y c\u00f3 th\u1ec3 gi\u00fap t\u0103ng thu ng\u00e2n s\u00e1ch v\u1ec1 tr\u01b0\u1edbc m\u1eaft nh\u01b0ng d\u00e0i h\u1ea1n, ngu\u1ed3n thu ch\u01b0a ch\u1eafc \u0111\u00e3 b\u1ec1n v\u1eefng.<\/strong><\/p>\n

C\u00f3 \u0111\u1ee7 thuy\u1ebft ph\u1ee5c?<\/strong>
\n<\/strong>
\nLo\u1ea1t v\u0103n b\u1ea3n c\u1ee7a c\u00e1c doanh nghi\u1ec7p l\u1edbn g\u1eedi v\u1ec1 B\u1ed9 T\u00e0i ch\u00ednh nh\u1eefng th\u00e1ng cu\u1ed1i n\u0103m 2018 \u0111\u1ec1u \u0111\u1ec1 c\u1eadp t\u1edbi m\u1ed9t n\u1ed7i lo, \u0111\u00f3 l\u00e0 vi\u1ec7c \u00e1p d\u1ee5ng Ngh\u1ecb \u0111\u1ecbnh 20\/2017\/N\u0110-CP.<\/p>\n

Theo ngh\u1ecb \u0111\u1ecbnh c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb th\u00e1ng 5\/2017, t\u1ed5ng chi ph\u00ed l\u00e3i vay ph\u00e1t sinh trong k\u1ef3 c\u1ee7a doanh nghi\u1ec7p \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 c\u1ee7a ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ed9ng v\u1edbi l\u00e3i vay v\u00e0 chi ph\u00ed kh\u1ea5u hao trong k\u1ef3. Quy \u0111\u1ecbnh tr\u00ean \u0111\u1ed3ng ngh\u0129a, 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

Trong v\u0103n b\u1ea3n g\u1eedi B\u1ed9 T\u00e0i ch\u00ednh, ph\u00eda T\u1eadp \u0111o\u00e0n \u0110i\u1ec7n l\u1ef1c Vi\u1ec7t Nam (EVN) cho bi\u1ebft n\u1ebfu \u00e1p d\u1ee5ng quy \u0111\u1ecbnh n\u00e0y, EVN v\u00e0 c\u00e1c \u0111\u01a1n v\u1ecb th\u00e0nh vi\u00ean s\u1ebd ph\u00e1t sinh s\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p t\u0103ng h\u00e0ng tr\u0103m t\u1ef7 \u0111\u1ed3ng. T\u1ed5ng c\u00f4ng ty L\u1eafp m\u00e1y Vi\u1ec7t Nam – LILAMA, T\u1eadp \u0111o\u00e0n Than kho\u00e1ng s\u1ea3n Vi\u1ec7t Nam, T\u1ed5ng c\u00f4ng ty Xi m\u0103ng Vi\u1ec7t Nam (VICEM) c\u0169ng b\u00e0y t\u1ecf n\u1ed7i lo n\u00e0y.<\/p>\n

Trao \u0111\u1ed5i v\u1edbi ph\u00f3ng vi\u00ean, chuy\u00ean gia kinh t\u1ebf C\u1ea5n V\u0103n L\u1ef1c cho r\u1eb1ng, Ngh\u1ecb \u0111\u1ecbnh 20 c\u00f3 \u01b0u \u0111i\u1ec3m l\u00e0 gi\u00fap quy \u0111\u1ecbnh Vi\u1ec7t Nam s\u00e1t h\u01a1n v\u1edbi th\u00f4ng l\u1ec7 qu\u1ed1c t\u1ebf, th\u1ec3 hi\u1ec7n tr\u00e1ch nhi\u1ec7m c\u1ee7a Vi\u1ec7t Nam trong vi\u1ec7c ch\u1ed1ng x\u00f2i m\u00f2n c\u01a1 s\u1edf thu\u1ebf.<\/p>\n

Tuy nhi\u00ean, v\u1edbi m\u1ee9c kh\u1ed1ng ch\u1ebf 20%, \u00f4ng c\u1ea3m th\u1ea5y thi\u1ebfu thuy\u1ebft ph\u1ee5c v\u00ec theo \u00f4ng, \u1edf t\u1ef7 l\u1ec7 n\u00e0y, k\u1ec3 c\u1ea3 c\u00e1c doanh nghi\u1ec7p l\u1edbn, c\u00f3 ti\u1ec1m l\u1ef1c t\u00e0i ch\u00ednh c\u0169ng d\u1ec5 v\u01b0\u1ee3t tr\u1ea7n.<\/p>\n

\u0110\u00e2y c\u0169ng l\u00e0 lo l\u1eafng \u0111\u01b0\u1ee3c \u00f4ng Nguy\u1ec5n Tr\u1ea7n Nam, nguy\u00ean Th\u1ee9 tr\u01b0\u1edfng B\u1ed9 X\u00e2y d\u1ef1ng n\u00eau l\u00ean.<\/p>\n

Theo \u00f4ng, c\u00e1c c\u00f4ng ty trong giai \u0111o\u1ea1n \u0111\u1ea7u t\u01b0 m\u1edbi s\u1ebd g\u1eb7p nhi\u1ec1u 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. \u0110i\u1ec1u n\u00e0y c\u00f3 th\u1ec3 khi\u1ebfn doanh nghi\u1ec7p r\u1ee5t r\u00e8 trong v\u1ea5n \u0111\u1ec1 m\u1edf r\u1ed9ng ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0.<\/p>\n

“Tr\u01b0\u1edbc m\u1eaft th\u00ec c\u00f3 v\u1ebb thu \u0111\u01b0\u1ee3c nhi\u1ec1u thu\u1ebf nh\u01b0ng trung, d\u00e0i h\u1ea1n th\u00ec ngu\u1ed3n thu c\u00f3 th\u1ec3 gi\u1ea3m v\u00ec doanh nghi\u1ec7p kh\u00f4ng c\u00f3 \u0111\u1ed9ng l\u1ef1c l\u00e0m \u0103n,” \u00f4ng Nguy\u1ec5n Tr\u1ea7n Nam n\u00f3i.<\/p>\n

\u00d4ng Nam c\u0169ng cho r\u1eb1ng quy \u0111\u1ecbnh tr\u00ean 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.<\/p>\n

\u00d4ng d\u1eabn quy \u0111\u1ecbnh hi\u1ec7n t\u1ea1i v\u1edbi n\u1ed9i dung doanh nghi\u1ec7p c\u00f3 quy\u1ec1n t\u1ef1 do vay v\u1ed1n, huy \u0111\u1ed9ng c\u00e1c ngu\u1ed3n t\u00e0i ch\u00ednh kh\u00f4ng tr\u00e1i v\u1edbi quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt \u0111\u1ec3 \u0111\u1ea7u t\u01b0 ph\u00e1t tri\u1ec3n s\u1ea3n xu\u1ea5t kinh doanh. V\u00ec v\u1eady, theo \u00f4ng, 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

“N\u00ean n\u1edbi t\u1ef7 l\u1ec7 kh\u1ed1ng ch\u1ebf l\u00ean 30%”<\/strong>
\n<\/strong>
\nN\u00f3i v\u1ec1 nh\u1eefng \u00fd ki\u1ebfn c\u1ee7a doanh nghi\u1ec7p Vi\u1ec7t Nam, Ph\u00f3 T\u1ed5ng c\u1ee5c tr\u01b0\u1edfng T\u1ed5ng c\u1ee5c Thu\u1ebf Cao Anh Tu\u1ea5n \u0111\u00e3 l\u00ean ti\u1ebfng cho r\u1eb1ng, c\u00e1c n\u01b0\u1edbc \u0111\u01b0a ra khuy\u1ebfn ngh\u1ecb v\u1ec1 kh\u1ed1ng ch\u1ebf chi ph\u00ed l\u00e3i vay tr\u00ean t\u1eeb 10-30% v\u00e0 Vi\u1ec7t Nam \u0111\u00e3 c\u00e2n nh\u1eafc v\u00e0 ch\u1ecdn m\u1ee9c 20%.<\/p>\n

\u00d4ng c\u0169ng \u0111\u1eb7t ra nghi v\u1ea5n: v\u00ec sao kh\u00f4ng m\u1ed9t doanh nghi\u1ec7p FDI n\u00e0o kinh doanh tr\u00ean Vi\u1ec7t Nam k\u00eau v\u1ec1 v\u1ea5n \u0111\u1ec1 n\u00e0y? Nguy\u00ean nh\u00e2n theo \u00f4ng b\u1edfi doanh nghi\u1ec7p FDI bi\u1ebft r\u00f5 \u0111\u00e2y l\u00e0 cu\u1ed9c ch\u01a1i to\u00e0n c\u1ea7u.<\/p>\n

Vi\u1ec7c kh\u1ed1ng ch\u1ebf nh\u01b0 hi\u1ec7n t\u1ea1i theo \u00f4ng Tu\u1ea5n kh\u00f4ng ch\u1ec9 gi\u00fap l\u00e0nh m\u1ea1nh t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p m\u00e0 c\u00f2n c\u1ee7a n\u1ec1n kinh t\u1ebf.<\/p>\n

Tuy v\u1eady, lu\u1eadt s\u01b0 Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c, Gi\u00e1m \u0111\u1ed1c C\u00f4ng ty Lu\u1eadt ANVI<\/span> th\u00ec cho r\u1eb1ng, n\u1ebfu \u201ct\u1ed5ng chi ph\u00ed l\u00e3i vay\u201d tr\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

Trong khi \u1ea5y, theo \u00f4ng, doanh nghi\u1ec7p Vi\u1ec7t Nam hi\u1ec7n v\u1eabn r\u1ea5t thi\u1ebfu v\u1ed1n, 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.<\/p>\n

V\u1ecb lu\u1eadt s\u01b0 n\u00e0y c\u0169ng ch\u1ec9 ra, vi\u1ec7c ra gi\u1edbi h\u1ea1n tr\u00ean 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. Ch\u1eb3ng h\u1ea1n nh\u01b0 c\u00f4ng ty m\u1eb9 \u1edf n\u01b0\u1edbc ngo\u00e0i cho c\u00f4ng ty con \u1edf Vi\u1ec7t Nam vay v\u1ed1n t\u00ednh l\u00e3i su\u1ea5t qu\u00e1 cao, d\u1eabn \u0111\u1ebfn c\u00f4ng ty \u1edf Vi\u1ec7t Nam b\u1ecb gi\u1ea3m thu nh\u1eadp, n\u00ean kh\u00f4ng ph\u1ea3i n\u1ed9p ho\u1eb7c n\u1ed9p thu\u1ebf qu\u00e1 th\u1ea5p.<\/p>\n

V\u00ec v\u1eady, theo \u00f4ng, 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 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.<\/p>\n

G\u00f3p \u00fd th\u00eam, chuy\u00ean gia kinh t\u1ebf C\u1ea5n V\u0103n L\u1ef1c n\u00eau \u0111\u1ec1 xu\u1ea5t n\u00ean \u0111\u1ec3 m\u1ee9c kh\u1ed1ng ch\u1ebf l\u00e0 30% thay v\u00ec 20%. Theo \u00f4ng, nhi\u1ec1u n\u01b0\u1edbc nh\u01b0 M\u1ef9, c\u00e1c n\u01b0\u1edbc EU hay H\u00e0n Qu\u1ed1c, \u1ea4n \u0110\u1ed9 \u0111\u1ec1u \u0111\u1ec1u \u00e1p d\u1ee5ng m\u1ee9c 30%. Indonesia c\u0169ng \u0111ang nghi\u00ean c\u1ee9u v\u00e0 d\u1ef1 ki\u1ebfn \u00e1p tr\u1ea7n \u1edf m\u1ee9c 30%.\/.<\/p>\n

Xu\u00e2n D\u0169ng(Vietnam+)<\/strong><\/p>\n

—————————————–<\/p>\n

Vietnam+ (Kinh t\u1ebf) 04-2-2019:<\/em><\/strong><\/p>\n

https:\/\/vnanet.vn\/vi\/tin-tuc\/kinh-te-4\/khong-che-chi-phi-lai-vay-tang-thu-ngan-sach-nhung-dai-han-se-ra-sao-3707365.html<\/a><\/em><\/p>\n

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

(VN+) – Vi\u1ec7c kh\u1ed1ng ch\u1ebf chi ph\u00ed l\u00e3i vay theo l\u00e3nh \u0111\u1ea1o ng\u00e0nh thu\u1ebf gi\u00fap l\u00e0nh m\u1ea1nh t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p v\u00e0 c\u1ee7a c\u1ea3 n\u1ec1n kinh t\u1ebf. Th\u1ebf nh\u01b0ng, ph\u00eda doanh nghi\u1ec7p th\u00ec n\u00eau quan \u0111i\u1ec3m, vi\u1ec7c n\u00e0y c\u00f3 th\u1ec3 gi\u00fap t\u0103ng thu ng\u00e2n s\u00e1ch v\u1ec1 tr\u01b0\u1edbc m\u1eaft nh\u01b0ng d\u00e0i h\u1ea1n, ngu\u1ed3n […]<\/p>\n","protected":false},"author":1,"featured_media":23987,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[17,26],"tags":[],"class_list":["post-23986","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-binh-luan-gop-y","category-legal-media"],"acf":[],"yoast_head":"\n2.131. Kh\u1ed1ng ch\u1ebf chi ph\u00ed l\u00e3i vay: T\u0103ng thu ng\u00e2n s\u00e1ch nh\u01b0ng d\u00e0i h\u1ea1n s\u1ebd ra sao? - 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\/2-131-khong-che-chi-phi-lai-vay-tang-thu-ngan-sach-nhung-dai-han-se-ra-sao\/\" \/>\n<meta property=\"og:locale\" content=\"vi_VN\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"[:vi]2.131. 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