{"id":24597,"date":"2020-02-27T14:18:47","date_gmt":"2020-02-27T07:18:47","guid":{"rendered":"https:\/\/anvilaw.com\/vi\/?p=24597"},"modified":"2022-06-03T14:29:00","modified_gmt":"2022-06-03T07:29:00","slug":"24597-2","status":"publish","type":"post","link":"https:\/\/anvilaw.com\/vi\/24597-2\/","title":{"rendered":"2.467. S\u1eeda \u0111\u1ed5i Ngh\u1ecb \u0111\u1ecbnh 20: T\u0103ng tr\u1ea7n l\u00e3i vay l\u00ean 30%, doanh nghi\u1ec7p c\u00f3 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf \u0111\u00e3 n\u1ed9p?"},"content":{"rendered":"(B\u0110S) –\u00a0 Vi\u1ec7c tr\u1ea7n l\u00e3i vay c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c n\u00e2ng t\u1eeb 20% l\u00ean 30% theo d\u1ef1 th\u1ea3o ngh\u1ecb \u0111\u1ecbnh s\u1eeda \u0111\u1ed5i, b\u1ed5 sung kho\u1ea3n 3 \u0111i\u1ec1u 8, N\u0110 20 l\u1ea1i \u0111\u1eb7t ra v\u1ea5n \u0111\u1ec1, n\u1ebfu d\u1ef1 th\u1ea3o \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng, v\u1eady c\u00e1c doanh nghi\u1ec7p \u0111\u00e3 n\u1ed9p thu\u1ebf theo m\u1ee9c 20% c\u00f3 \u0111\u01b0\u1ee3c “h\u1ed3i t\u1ed1”?<\/strong><\/p>\n

N\u00e2ng tr\u1ea7n l\u00e3i vay l\u00ean 30%, c\u1ea7n h\u1ed3i t\u1ed1 \u0111\u1ec3 tr\u00e1nh “thu\u1ebf ch\u1ed3ng thu\u1ebf”<\/strong><\/p>\n

Ngh\u1ecb \u0111\u1ecbnh 20 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f3 li\u00ean k\u1ebft b\u1eaft \u0111\u1ea7u hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 1\/5\/2017. M\u1ee5c ti\u00eau l\u00e0 \u0111\u1ec3 ng\u0103n ng\u1eeba, ph\u00f2ng ch\u1ed1ng chuy\u1ec3n gi\u00e1, \u0111\u1eb7c bi\u1ec7t l\u00e0 v\u1edbi c\u00e1c doanh nghi\u1ec7p c\u00f3 v\u1ed1n \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i (FDI).<\/p>\n

Trong \u0111\u00f3, n\u1ed9i dung quan tr\u1ecdng l\u00e0 kh\u1ed1ng ch\u1ebf \u201ct\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 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\u201d. \u0110i\u1ec1u n\u00e0y c\u00f3 th\u1ec3 hi\u1ec3u, ph\u1ea7n chi ph\u00ed l\u00e3i vay c\u1ee7a doanh nghi\u1ec7p v\u01b0\u1ee3t qu\u00e1 20% t\u1ed5ng l\u1ee3i nhu\u1eadn thu\u1ea7n 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

Tuy nhi\u00ean, khi \u00e1p d\u1ee5ng v\u00e0o th\u1ef1c ti\u1ec5n, Ngh\u1ecb \u0111\u1ecbnh 20 l\u1ea1i c\u00f3 \u1ea3nh h\u01b0\u1edfng “ngo\u00e0i \u00fd mu\u1ed1n” l\u00ean kh\u1ed1i doanh nghi\u1ec7p Vi\u1ec7t, \u0111\u1eb7c bi\u1ec7t c\u00e1c t\u1eadp \u0111o\u00e0n ho\u1ea1t \u0111\u1ed9ng theo m\u00f4 h\u00ecnh m\u1eb9 – con, trong \u0111\u00f3 ng\u00e0nh b\u1ea5t \u0111\u1ed9ng s\u1ea3n v\u1edbi \u0111\u1eb7c tr\u01b0ng l\u00e0 ph\u1ea3i c\u00f3 nhi\u1ec1u c\u00f4ng ty con \u0111\u1ec3 \u0111\u1ee9ng ra \u0111\u1ea5u th\u1ea7u v\u00e0 tri\u1ec3n khai n\u00ean vi\u1ec7c vay c\u00e0ng nhi\u1ec1u c\u00e0ng thi\u1ec7t l\u00e0 \u0111i\u1ec1u kh\u00f3 tr\u00e1nh kh\u1ecfi. V\u1edbi nh\u1eefng nh\u00f3m ng\u00e0nh c\u1ea7n v\u1ed1n \u0111\u1ec3 t\u1ea1o l\u1ee3i nhu\u1eadn v\u00e0 m\u1edf r\u1ed9ng quy m\u00f4, th\u00ec Ngh\u1ecb \u0111\u1ecbnh 20 \u0111\u01b0\u1ee3c v\u00ed nh\u01b0 m\u1ed9t “\u0111\u00f2n” h\u1ea1 g\u1ee5c quy\u1ebft t\u00e2m c\u1ee7a doanh nghi\u1ec7p.<\/p>\n

Sau nh\u1eefng ki\u1ebfn ngh\u1ecb c\u1ee7a doanh nghi\u1ec7p, gi\u1edbi chuy\u00ean gia v\u00e0 Hi\u1ec7p h\u1ed9i B\u1ea5t \u0111\u1ed9ng s\u1ea3n Vi\u1ec7t Nam c\u00f9ng h\u00e0ng lo\u1ea1t ch\u1ec9 \u0111\u1ea1o c\u1ee7a Ch\u00ednh ph\u1ee7, B\u1ed9 T\u00e0i ch\u00ednh \u0111\u00e3 c\u00f3 nh\u1eefng \u0111\u1ed9ng th\u00e1i \u0111\u1ea7u ti\u00ean khi c\u00f4ng b\u1ed1 nghi\u00ean c\u1ee9u n\u00e2ng m\u1ee9c kh\u1ed1ng ch\u1ebf chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb l\u00ean 30%, thay v\u00ec 20% nh\u01b0 quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 20.<\/p>\n

Tuy nhi\u00ean, v\u1ea5n \u0111\u1ec1 \u0111\u01b0\u1ee3c c\u00e1c doanh nghi\u1ec7p quan t\u00e2m nh\u1ea5t hi\u1ec7n nay l\u00e0 c\u00f3 \u201ch\u1ed3i t\u1ed1\u201d l\u1ea1i c\u00e1c k\u1ef3 t\u00ednh thu\u1ebf m\u00e0 doanh nghi\u1ec7p \u0111\u00e3 n\u1ed9p tr\u01b0\u1edbc \u0111\u00f3 hay kh\u00f4ng th\u00ec hi\u1ec7n nay v\u1eabn c\u00f2n b\u1ecf ng\u1ecf c\u00e2u tr\u1ea3 l\u1eddi.<\/p>\n

Li\u00ean quan \u0111\u1ebfn v\u1ea5n \u0111\u1ec1 n\u00e0y, d\u01b0\u1edbi g\u00f3c \u0111\u1ed9 doanh nghi\u1ec7p, \u0111\u1ea1i di\u1ec7n CEO Group cho r\u1eb1ng, Ngh\u1ecb \u0111\u1ecbnh 20 \u1ea3nh h\u01b0\u1edfng r\u1ea5t l\u1edbn \u0111\u1ebfn doanh nghi\u1ec7p b\u1ea5t \u0111\u1ed9ng s\u1ea3n b\u1edfi t\u1ef7 l\u1ec7 l\u00e3i vay cao v\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng doanh nghi\u1ec7p trong n\u01b0\u1edbc b\u1ecb v\u1ea1 l\u00e2y, ph\u1ea3i n\u1ed9p th\u00eam thu\u1ebf: \u201cCh\u00fang ta \u0111\u00e3 \u0111i \u0111\u01b0\u1ee3c m\u1ed9t b\u01b0\u1edbc ki\u1ebfn ngh\u1ecb l\u00e0 t\u0103ng t\u1ef7 l\u1ec7 kh\u1ed1ng ch\u1ebf l\u00e3i vay l\u00ean. Tuy nhi\u00ean, \u0111i\u1ec1u n\u00e0y l\u1ea1i kh\u00f4ng \u00e1p d\u1ee5ng cho k\u1ef3 t\u00ednh thu\u1ebf 2017, 2018 m\u00e0 ch\u1ec9 t\u00ednh n\u0103m 2019 n\u00ean kh\u00f3 kh\u0103n c\u1ee7a c\u00e1c doanh nghi\u1ec7p b\u1ea5t \u0111\u1ed9ng s\u1ea3n v\u1eabn ch\u01b0a \u0111\u01b0\u1ee3c th\u00e1o g\u1ee1, nh\u1ea5t l\u00e0 khi ti\u1ec1n thu\u1ebf n\u0103m 2017, 2018 c\u1ee7a doanh nghi\u1ec7p r\u1ea5t l\u1edbn, b\u1ecb \u0111\u1ed9i l\u00ean nhi\u1ec1u l\u1ea7n, \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn k\u1ebft qu\u1ea3 kinh doanh c\u1ee7a doanh nghi\u1ec7p\u201d.<\/p>\n

M\u1ed9t s\u1ed1 chuy\u00ean gia cho r\u1eb1ng, n\u1ebfu s\u1eeda tr\u1ea7n l\u00e3i vay 30% th\u00ec c\u1ea7n \u00e1p d\u1ee5ng t\u00ednh h\u1ed3i t\u1ed1 v\u1ec1 n\u0103m 2017 khi ban h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh n\u00e0y v\u00ec ri\u00eang ti\u1ec1n thu\u1ebf n\u0103m 2017 v\u00e0 2018 c\u0169ng khi\u1ebfn doanh nghi\u1ec7p “s\u1ed1ng d\u1edf ch\u1ebft d\u1edf”, ho\u1eb7c t\u1eeb l\u00e3i chuy\u1ec3n sang l\u1ed7. Ph\u01b0\u01a1ng ph\u00e1p c\u00f3 th\u1ec3 cho kh\u1ea5u tr\u1eeb d\u1ea7n v\u00e0o ti\u1ec1n thu\u1ebf ph\u1ea3i n\u1ed9p h\u1eb1ng n\u0103m sau n\u00e0y.<\/p>\n

Vi\u1ec7c \u201ch\u1ed3i t\u1ed1\u201d, theo c\u00e1c doanh nghi\u1ec7p, s\u1ebd tr\u00e1nh \u0111\u01b0\u1ee3c nguy c\u01a1 thu\u1ebf ch\u1ed3ng thu\u1ebf. B\u1edfi theo Ngh\u1ecb \u0111\u1ecbnh 20, b\u00ean cho vay ph\u1ea3i n\u1ed9p thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb l\u00e3i ti\u1ec1n vay, trong khi b\u00ean \u0111i vay c\u0169ng ph\u1ea3i n\u1ed9p thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p \u0111\u1ed1i v\u1edbi chi ph\u00ed ti\u1ec1n vay v\u01b0\u1ee3t m\u1ee9c kh\u1ed1ng ch\u1ebf.<\/p>\n

Hi\u1ec7p h\u1ed9i B\u1ea5t \u0111\u1ed9ng s\u1ea3n Vi\u1ec7t Nam c\u0169ng \u0111\u00e3 c\u00f3 ki\u1ebfn ngh\u1ecb g\u1eedi Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7 li\u00ean quan \u0111\u1ebfn vi\u1ec7c s\u1eeda \u0111\u1ed5i nh\u1eefng b\u1ea5t c\u1eadp c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 20. Theo \u0111\u00f3, Ngh\u1ecb \u0111\u1ecbnh 20 n\u00ean \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i theo c\u00e1c h\u01b0\u1edbng: Th\u1ee9 nh\u1ea5t, t\u0103ng m\u1ee9c tr\u1ea7n ch\u1eb7n chi ph\u00ed l\u00e3i vay t\u1eeb 20% l\u00ean 30%, ph\u00f9 h\u1ee3p v\u1edbi khung khuy\u1ebfn ngh\u1ecb c\u1ee7a BEPS v\u00e0 t\u00ecnh h\u00ecnh th\u1ef1c ti\u1ec5n ho\u1ea1t \u0111\u1ed9ng c\u1ee7a c\u00e1c doanh nghi\u1ec7p Vi\u1ec7t Nam (Nh\u01b0 D\u1ef1 th\u1ea3o Ngh\u1ecb \u0111\u1ecbnh s\u1eeda \u0111\u1ed5i g\u1ea7n \u0111\u00e2y nh\u1ea5t).<\/p>\n

Th\u1ee9 hai, cho t\u00ednh ch\u1eb7n theo l\u00e3i vay thu\u1ea7n (chi ph\u00ed l\u00e3i vay – doanh thu l\u00e3i ti\u1ec1n g\u1eedi cho vay) v\u00ec ph\u00f9 h\u1ee3p v\u1edbi b\u1ea3n ch\u1ea5t c\u1ee7a chi ph\u00ed l\u00e3i vay v\u00e0 theo \u0111\u00fang h\u01b0\u1edbng d\u1eabn c\u1ee7a OECD; cho ph\u00e9p chuy\u1ec3n ti\u1ebfp chi ph\u00ed l\u00e3i vay ch\u01b0a \u0111\u01b0\u1ee3c tr\u1eeb (do v\u01b0\u1ee3t CAP ho\u1eb7c do c\u00f4ng ty ch\u01b0a c\u00f3\/ch\u01b0a \u0111\u1ee7 EBITDA) sang kh\u1ea5u tr\u1eeb ti\u1ebfp trong 5 n\u0103m. Vi\u1ec7c chuy\u1ec3n ti\u1ebfp CP l\u00e3i vay l\u00e0 ph\u00f9 h\u1ee3p v\u1edbi nguy\u00ean t\u1eafc c\u1ee7a Lu\u1eadt thu\u1ebf TNDN (Doanh thu ph\u00f9 h\u1ee3p v\u1edbi chi ph\u00ed v\u00e0 \u0111\u01b0\u1ee3c chuy\u1ec3n l\u1ed7), h\u01b0\u1edbng d\u1eabn c\u1ee7a OECD v\u00e0 th\u1ef1c s\u1ef1 l\u00e0 bi\u1ec7n ph\u00e1p th\u00e1o g\u1ee1 cho c\u00e1c ki\u1ebfn ngh\u1ecb c\u1ee7a c\u00e1c doanh nghi\u1ec7p trong su\u1ed1t th\u1eddi gian ban h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh 20 \u0111\u1ebfn nay.<\/p>\n

Hi\u1ec7p h\u1ed9i B\u1ea5t \u0111\u1ed9ng s\u1ea3n Vi\u1ec7t Nam c\u0169ng ki\u1ebfn ngh\u1ecb cho ph\u00e9p doanh nghi\u1ec7p \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u1ea1i chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb ph\u00e1t sinh c\u00e1c n\u0103m 2017, 2018, 2019 theo c\u00e1c nguy\u00ean t\u1eafc tr\u00ean.<\/p>\n

N\u00ean b\u1ecf kho\u1ea3n 3, \u0110i\u1ec1u 8<\/strong><\/p>\n

Theo T\u1ed5ng c\u1ee5c Th\u1ed1ng k\u00ea, b\u00ecnh qu\u00e2n t\u1ef7 l\u1ec7 n\u1ee3 ph\u1ea3i tr\u1ea3 tr\u00ean v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu c\u1ee7a nh\u00f3m doanh nghi\u1ec7p t\u01b0 nh\u00e2n trong n\u01b0\u1edbc v\u00e0o kho\u1ea3ng 3\/1, t\u1ee9c 1 \u0111\u1ed3ng v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu, c\u00f2n 3 \u0111\u1ed3ng ph\u1ea3i \u0111i vay. S\u1ed1 li\u1ec7u n\u00e0y cho th\u1ea5y t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn tr\u00ean v\u1ed1n c\u1ee7a khu v\u1ef1c doanh nghi\u1ec7p t\u01b0 nh\u00e2n trong n\u01b0\u1edbc ch\u1ec9 kho\u1ea3ng 1,12%.<\/p>\n

Nh\u01b0 v\u1eady c\u00f3 th\u1ec3 th\u1ea5y, kho\u1ea3n 3, \u0111i\u1ec1u 8 c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 20 khi\u1ebfn kh\u1ed1i doanh nghi\u1ec7p t\u01b0 nh\u00e2n trong n\u01b0\u1edbc b\u1ecb t\u0103ng l\u1ee3i nhu\u1eadn \u1ea3o, d\u1eabn \u0111\u1ebfn ph\u1ea3i n\u1ed9p thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p cao h\u01a1n v\u00e0 l\u1ee3i nhu\u1eadn th\u1eadt c\u1ee7a doanh nghi\u1ec7p gi\u1ea3m \u0111\u00e1ng k\u1ec3, kh\u00f4ng \u00edt doanh nghi\u1ec7p l\u1ed7 n\u1eb7ng.<\/p>\n

Lu\u1eadt s\u01b0 Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c, Gi\u00e1m \u0111\u1ed1c C\u00f4ng ty Lu\u1eadt ANVI cho bi\u1ebft, 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 l\u00e0 c\u1ea7n thi\u1ebft, tuy nhi\u00ean, c\u01a1 s\u1edf ph\u00e1p l\u00fd v\u00e0 n\u1ed9i dung \u0111ang \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 20 kh\u00f4ng c\u00f3 \u0111\u1ee7 c\u01a1 s\u1edf ph\u00e1p l\u00fd.\u00a0<\/em><\/p>\n

\"\"<\/p>\n

Lu\u1eadt s\u01b0 Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c – Gi\u00e1m \u0111\u1ed1c C\u00f4ng ty Lu\u1eadt ANVI<\/em><\/p>\n

Theo v\u1ecb lu\u1eadt s\u01b0 n\u00e0y, tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p th\u1eadt s\u1ef1 ph\u1ea3i chi tr\u1ea3 chi ph\u00ed l\u00e3i vay cao h\u01a1n t\u1ef7 l\u1ec7 kh\u1ed1ng ch\u1ebf n\u00f3i tr\u00ean, th\u00ec quy \u0111\u1ecbnh c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh l\u00e0 tr\u00e1i lu\u1eadt, vi ph\u1ea1m quy\u1ec1n huy \u0111\u1ed9ng v\u1ed1n t\u1eeb m\u1ecdi ngu\u1ed3n m\u1ed9t c\u00e1ch h\u1ee3p ph\u00e1p \u0111\u1ec3 ph\u1ee5c v\u1ee5 nhu c\u1ea7u kinh doanh.<\/em><\/p>\n

Th\u1ee9 hai, kho\u1ea3n 3, \u0111i\u1ec1u 8 Ngh\u1ecb \u0111\u1ecbnh\u00a0 20 quy \u0111\u1ecbnh \u201ct\u1ed5ng chi ph\u00ed l\u00e3i vay kh\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. V\u00ec 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 \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

Th\u1ee9 ba, 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, theo lu\u1eadt s\u01b0 Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c, 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

B\u00e0 Nguy\u1ec5n Th\u1ecb Qu\u1ef3nh Chi, T\u1ed5ng Gi\u00e1m \u0111\u1ed1c Eurowindow Holding n\u00eau \u00fd ki\u1ebfn, vi\u1ec7c n\u00e2ng tr\u1ea7n l\u00e3i vay t\u1eeb 20% l\u00ean 30% ch\u1ec9 gi\u1ea3i quy\u1ebft \u0111\u01b0\u1ee3c m\u1ed9t ph\u1ea7n c\u1ee7a v\u1ea5n \u0111\u1ec1. “B\u1edfi v\u00ec x\u00e9t v\u1ec1 b\u1ea3n ch\u1ea5t, Kho\u1ea3n 3 \u0110i\u1ec1u 8 \u0111\u00e3 tr\u00e1i v\u1edbi lu\u1eadt th\u00ec ph\u1ea3i b\u1ecf, ch\u1ee9 kh\u00f4ng ph\u1ea3i doanh nghi\u1ec7p k\u00eau th\u1ea5p n\u00ean c\u1ea7n t\u0103ng l\u00ean”, b\u00e0 Chi b\u00e0y t\u1ecf.<\/p>\n

Theo b\u00e0 Chi, nh\u1eefng v\u01b0\u1edbng m\u1eafc trong Ngh\u1ecb \u0111\u1ecbnh n\u00e0y c\u0169ng c\u1ea7n s\u1edbm \u0111\u01b0\u1ee3c gi\u1ea3i quy\u1ebft, tr\u00e1nh vi\u1ec7c l\u00e1ch thu\u1ebf, chuy\u1ec3n t\u1eeb n\u01a1i c\u00f3 l\u00e3i su\u1ea5t th\u1ea5p sang thu\u1ebf su\u1ea5t cao.<\/p>\n

“Vi\u1ec7c n\u00e2ng tr\u1ea7n l\u00e3i vay t\u1eeb 20% l\u00ean 30% ch\u1ec9 gi\u1ea3i quy\u1ebft \u0111\u01b0\u1ee3c m\u1ed9t ph\u1ea7n c\u1ee7a v\u1ea5n \u0111\u1ec1. B\u1edfi v\u00ec x\u00e9t v\u1ec1 b\u1ea3n ch\u1ea5t, Kho\u1ea3n 3 \u0110i\u1ec1u 8 \u0111\u00e3 tr\u00e1i v\u1edbi lu\u1eadt th\u00ec ph\u1ea3i b\u1ecf, ch\u1ee9 kh\u00f4ng ph\u1ea3i doanh nghi\u1ec7p k\u00eau th\u1ea5p n\u00ean c\u1ea7n t\u0103ng l\u00ean”.<\/p>\n

Tr\u01b0\u1edbc \u0111\u00f3, t\u1ea1i m\u1ed9t h\u1ed9i th\u1ea3o v\u1ec1 th\u00e1o g\u1ee1 nh\u1eefng v\u01b0\u1edbng m\u1eafc, b\u1ea5t c\u1eadp c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 20, \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 c\u0169ng cho r\u1eb1ng, c\u1ea7n ph\u1ea3i b\u00e3i b\u1ecf kho\u1ea3n 3 \u0111i\u1ec1u 8 c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/p>\n

\u201cNgh\u1ecb \u0111\u1ecbnh 20 l\u00e0 tr\u00e1i v\u1edbi quy \u0111\u1ecbnh c\u1ee7a lu\u1eadt. N\u1ebfu tr\u00e1i quy \u0111\u1ecbnh Hi\u1ebfn ph\u00e1p th\u00ec ch\u1eafc ch\u1eafn ph\u1ea3i b\u00e3i b\u1ecf v\u00e0 ph\u1ea3i thay th\u1ebf b\u1eb1ng m\u1ed9t v\u0103n b\u1ea3n kh\u00e1c. Theo quy \u0111\u1ecbnh th\u00ec c\u00f3 th\u1ec3 b\u00e3i b\u1ecf to\u00e0n b\u1ed9 ho\u1eb7c m\u1ed9t ph\u1ea7n, kh\u00f4ng th\u1ec3 n\u00f3i tr\u00e1i lu\u1eadt m\u00e0 kh\u00f4ng b\u00e3i b\u1ecf \u0111\u01b0\u1ee3c. Ch\u00fang ta s\u1ebd tr\u1ea3 l\u1eddi th\u1ebf n\u00e0o n\u1ebfu Ch\u00ednh ph\u1ee7 ban h\u00e0nh m\u1ed9t v\u0103n b\u1ea3n sai lu\u1eadt?<\/p>\n

Th\u1ee9 hai, 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

V\u1ec1 c\u00e1ch l\u00e0m, t\u00f4i cho r\u1eb1ng, Ngh\u1ecb \u0111\u1ecbnh ph\u1ea3i d\u1eebng l\u1ea1i, ho\u1eb7c Ch\u00ednh ph\u1ee7 t\u1ef1 m\u00ecnh s\u1eeda ho\u1eb7c U\u1ef7 ban Th\u01b0\u1eddng v\u1ee5 Qu\u1ed1c h\u1ed9i, l\u00e0 c\u01a1 quan c\u00f3 quy\u1ec1n y\u00eau c\u1ea7u Ch\u00ednh ph\u1ee7 ho\u1eb7c m\u1ed9t s\u1ed1 \u1ee6y ban c\u00f3 li\u00ean quan c\u1ee7a Qu\u1ed1c h\u1ed9i nh\u01b0 U\u1ef7 ban Kinh t\u1ebf, U\u1ef7 ban Ng\u00e2n s\u00e1ch… c\u1ea7n ng\u1ed3i l\u1ea1i \u0111\u1ec3 b\u00e0n, g\u1ee1 cho doanh nghi\u1ec7p. Trong tr\u01b0\u1eddng h\u1ee3p ban h\u00e0nh v\u0103n b\u1ea3n g\u00e2y kh\u00f3 kh\u0103n cho doanh nghi\u1ec7p th\u00ec c\u1ea7n ph\u1ea3i c\u00f3 ch\u00ednh s\u00e1ch gi\u1ea3i quy\u1ebft, b\u1ed3i th\u01b0\u1eddng\u201d, \u00f4ng Ph\u00fac n\u00eau \u00fd ki\u1ebfn.<\/p>\n

\u201cS\u1eeda Ngh\u1ecb \u0111\u1ecbnh 20, t\u1eadp trung v\u00e0o kho\u1ea3n 3, \u0110i\u1ec1u 8 l\u00e0 c\u1ea5p thi\u1ebft v\u00e0 ph\u1ea3i theo nguy\u00ean t\u1eafc c\u00f4ng khai, minh m\u1ea1ch, kh\u00f4ng ph\u00e2n bi\u1ec7t \u0111\u1ed1i x\u1eed, b\u00ecnh \u0111\u1eb3ng gi\u1eefa doanh nghi\u1ec7p trong n\u01b0\u1edbc v\u00e0 n\u01b0\u1edbc ngo\u00e0i, t\u1ea1o thu\u1eadn l\u1ee3i v\u1ec1 ch\u00ednh s\u00e1ch thu\u1ebf cho doanh nghi\u1ec7p nh\u01b0ng v\u1eabn b\u1ea3o \u0111\u1ea3m m\u1ee5c ti\u00eau ch\u1ed1ng chuy\u1ec3n gi\u00e1\u201d, Ph\u00f3 Th\u1ee7 t\u01b0\u1edbng V\u01b0\u01a1ng \u0110\u00ecnh Hu\u1ec7 n\u00f3i v\u00e0 \u0111\u1ec1 ngh\u1ecb B\u1ed9 T\u00e0i ch\u00ednh tr\u00ecnh Ch\u00ednh ph\u1ee7, Th\u1ee7 t\u01b0\u1edbng s\u1eeda \u0111\u1ed5i theo quy tr\u00ecnh r\u00fat g\u1ecdn. N\u1ed9i dung s\u1eeda \u0111\u1ed5i t\u1eadp trung v\u00e0o c\u00e1c b\u1ea5t c\u1eadp hi\u1ec7n nay nh\u01b0 quy \u0111\u1ecbnh kh\u1ed1ng ch\u1ebf m\u1ee9c chi ph\u00ed l\u00e3i vay \u0111\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft, ph\u1ea1m vi \u00e1p d\u1ee5ng, \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u1eb7c th\u00f9…<\/p>\n

Nguy\u1ec5n H\u00e0\u00a0<\/strong><\/p>\n

—————<\/p>\n

B\u1ea5t \u0111\u1ed9ng s\u1ea3n (T\u00e0i ch\u00ednh \u2013 Ng\u00e2n h\u00e0ng) 27-02-2020:<\/em><\/strong><\/p>\n

http:\/\/reatimes.vn\/tang-tran-lai-vay-len-30-doanh-nghiep-co-duoc-khau-tru-thue-da-nop-20200227124714807.html<\/em><\/a><\/p>\n

(344\/1.999)<\/em>","protected":false},"excerpt":{"rendered":"

(B\u0110S) –\u00a0 Vi\u1ec7c tr\u1ea7n l\u00e3i vay c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c n\u00e2ng t\u1eeb 20% l\u00ean 30% theo d\u1ef1 th\u1ea3o ngh\u1ecb \u0111\u1ecbnh s\u1eeda \u0111\u1ed5i, b\u1ed5 sung kho\u1ea3n 3 \u0111i\u1ec1u 8, N\u0110 20 l\u1ea1i \u0111\u1eb7t ra v\u1ea5n \u0111\u1ec1, n\u1ebfu d\u1ef1 th\u1ea3o \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng, v\u1eady c\u00e1c doanh nghi\u1ec7p \u0111\u00e3 n\u1ed9p thu\u1ebf theo m\u1ee9c 20% c\u00f3 \u0111\u01b0\u1ee3c “h\u1ed3i t\u1ed1”? N\u00e2ng […]<\/p>\n","protected":false},"author":3,"featured_media":24598,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[17,26],"tags":[],"class_list":["post-24597","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-binh-luan-gop-y","category-legal-media"],"acf":[],"yoast_head":"\n2.467. S\u1eeda \u0111\u1ed5i Ngh\u1ecb \u0111\u1ecbnh 20: T\u0103ng tr\u1ea7n l\u00e3i vay l\u00ean 30%, doanh nghi\u1ec7p c\u00f3 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf \u0111\u00e3 n\u1ed9p? - 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\/24597-2\/\" \/>\n<meta property=\"og:locale\" content=\"vi_VN\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"[:vi]2.467. S\u1eeda \u0111\u1ed5i Ngh\u1ecb \u0111\u1ecbnh 20: T\u0103ng tr\u1ea7n l\u00e3i vay l\u00ean 30%, doanh nghi\u1ec7p c\u00f3 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf \u0111\u00e3 n\u1ed9p?[:] - ANVI Law Firm\" \/>\n<meta property=\"og:description\" content=\"(B\u0110S) –\u00a0 Vi\u1ec7c tr\u1ea7n l\u00e3i vay c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c n\u00e2ng t\u1eeb 20% l\u00ean 30% theo d\u1ef1 th\u1ea3o ngh\u1ecb \u0111\u1ecbnh s\u1eeda \u0111\u1ed5i, b\u1ed5 sung kho\u1ea3n 3 \u0111i\u1ec1u 8, N\u0110 20 l\u1ea1i \u0111\u1eb7t ra v\u1ea5n \u0111\u1ec1, n\u1ebfu d\u1ef1 th\u1ea3o \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng, v\u1eady c\u00e1c doanh nghi\u1ec7p \u0111\u00e3 n\u1ed9p thu\u1ebf theo m\u1ee9c 20% c\u00f3 \u0111\u01b0\u1ee3c “h\u1ed3i t\u1ed1”? 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