{"id":25007,"date":"2020-03-16T14:42:12","date_gmt":"2020-03-16T07:42:12","guid":{"rendered":"https:\/\/anvilaw.com\/vi\/?p=25007"},"modified":"2022-06-06T14:45:05","modified_gmt":"2022-06-06T07:45:05","slug":"2-487-sua-quy-dinh-giao-dich-lien-ket-doanh-nghiep-doi-hoi-to","status":"publish","type":"post","link":"https:\/\/anvilaw.com\/vi\/2-487-sua-quy-dinh-giao-dich-lien-ket-doanh-nghiep-doi-hoi-to\/","title":{"rendered":"2.487. S\u1eeda quy \u0111\u1ecbnh giao d\u1ecbch li\u00ean k\u1ebft: Doanh nghi\u1ec7p \u0111\u00f2i h\u1ed3i t\u1ed1"},"content":{"rendered":"(TL) – Theo nhi\u1ec1u chuy\u00ean gia, Kho\u1ea3n 3 \u0110i\u1ec1u 8 Ngh\u1ecb \u0111\u1ecbnh 20 n\u00ean \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i theo h\u01b0\u1edbng cho ph\u00e9p h\u1ed3i t\u1ed1 \u0111\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p \u0111\u00e3 th\u1ef1c hi\u1ec7n \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o c\u00f4ng b\u1eb1ng v\u00e0 b\u00ecnh \u0111\u1eb3ng gi\u1eefa c\u00e1c doanh nghi\u1ec7p.<\/strong><\/p>\n

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

Vi\u1ec7c ch\u1ec9 n\u00e2ng tr\u1ea7n l\u00e3i vay l\u00ean 30% trong vi\u1ec7c s\u1eeda \u0111\u1ed5i Ngh\u1ecb \u0111\u1ecbnh 20 l\u00e0 ch\u01b0a \u0111\u1ee7 \u0111\u1ec3 th\u00e1o g\u1ee1 kh\u00f3 kh\u0103n cho doanh nghi\u1ec7p<\/em><\/p>\n

Ngh\u1ecb \u0111\u1ecbnh 20<\/a>\/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 c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb 1\/5\/2017 v\u00e0 nh\u1eb1m qu\u1ea3n l\u00fd, ch\u1ed1ng th\u1ea5t thu thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p \u1edf nh\u1eefng doanh nghi\u1ec7p c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft.<\/p>\n

M\u1ed9t trong nh\u1eefng v\u1ea5n \u0111\u1ec1 g\u00e2y tranh c\u00e3i c\u1ee7a ngh\u1ecb \u0111\u1ecbnh n\u00e0y l\u00e0 quy \u0111\u1ecbnh kh\u1ed1ng ch\u1ebf t\u1ef7 l\u1ec7 l\u00e3i vay. Theo \u0111\u00f3, Kho\u1ea3n 3 \u0110i\u1ec1u 8 c\u1ee7a ngh\u1ecb \u0111\u1ecbnh, t\u1ed5ng\u00a0chi ph\u00ed l\u00e3i vay<\/a>\u00a0ph\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.<\/p>\n

\u0110i\u1ec1u n\u00e0y c\u00f3 ngh\u0129a, n\u1ebfu chi ph\u00ed l\u00e3i vay v\u01b0\u1ee3t m\u1ee9c 20% t\u1ed5ng l\u1ee3i nhu\u1eadn thu\u1ea7n c\u1ee7a doanh nghi\u1ec7p th\u00ec kho\u1ea3n v\u01b0\u1ee3t \u0111\u00f3 kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed ho\u1ea1t \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p. Khi \u0111\u00f3, ph\u1ea7n chi ph\u00ed l\u00e3i vay v\u01b0\u1ee3t qu\u00e1 m\u1ee9c tr\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

M\u1ee5c \u0111\u00edch c\u1ee7a quy \u0111\u1ecbnh n\u00e0y l\u00e0 nh\u1eb1m ch\u1ed1ng\u00a0chuy\u1ec3n gi\u00e1<\/a>, tr\u1ed1n thu\u1ebf th\u00f4ng qua c\u00f4ng c\u1ee5 l\u00e3i vay hi\u1ec7n \u0111ang r\u1ea5t ph\u1ed5 bi\u1ebfn t\u1ea1i c\u00e1c doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft, \u0111\u1eb7c bi\u1ec7t l\u00e0 kh\u1ed1i c\u00e1c doanh nghi\u1ec7p c\u00f3 v\u1ed1n \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i.<\/p>\n

S\u1edf d\u0129 ph\u1ea3i th\u1ef1c hi\u1ec7n quy \u0111\u1ecbnh kh\u1ed1ng ch\u1ebf l\u00e3i vay v\u1edbi chi ph\u00ed l\u00e3i vay kh\u00f4ng \u0111\u01b0\u1ee3c v\u01b0\u1ee3t qu\u00e1 20% l\u1ee3i nhu\u1eadn tr\u01b0\u1edbc thu\u1ebf, ch\u01b0a t\u00ednh l\u00e3i vay v\u00e0 kh\u1ea5u hao – (ch\u1ec9 s\u1ed1 Ebitda) l\u00e0 do \u0111\u00e2y l\u00e0 ch\u1ec9 ti\u00eau \u0111\u1ec3 c\u00e1c doanh nghi\u1ec7p c\u00f3 th\u1ec3 so s\u00e1ch \u0111\u01b0\u1ee3c v\u1edbi nhau v\u1ec1 c\u01a1 c\u1ea5u v\u1ed1n, t\u00e0i s\u1ea3n.<\/p>\n

C\u00f3 nh\u1eefng doanh nghi\u1ec7p l\u00e3i tr\u01b0\u1edbc thu\u1ebf r\u1ea5t cao, nh\u01b0ng b\u00e1o c\u00e1o t\u00e0i ch\u00ednh th\u1ec3 hi\u1ec7n doanh nghi\u1ec7p v\u1eabn l\u1ed7 v\u00ec kh\u1ea5u hao qu\u00e1 nhi\u1ec1u, vay v\u1ed1n qu\u00e1 nhi\u1ec1u, d\u1eabn \u0111\u1ebfn k\u1ebft qu\u1ea3 cu\u1ed1i c\u00f9ng v\u1eabn \u00e2m.<\/p>\n

Trong khi \u0111\u00f3, c\u00f3 nh\u1eefng doanh nghi\u1ec7p l\u00e3i tr\u01b0\u1edbc thu\u1ebf, tr\u01b0\u1edbc kh\u1ea5u hao, tr\u01b0\u1edbc l\u00e3i vay \u1edf m\u1ee9c v\u1eeba ph\u1ea3i, nh\u01b0ng do qu\u1ea3n tr\u1ecb t\u00e0i ch\u00ednh t\u1ed1t, c\u00f3 v\u1ed1n \u0111\u1ea7y \u0111\u1ee7, c\u01a1 c\u1ea5u t\u00e0i s\u1ea3n h\u1ee3p l\u00fd, kh\u00f4ng l\u00e3ng ph\u00ed t\u00e0i s\u1ea3n th\u00ec l\u00e3i th\u1ef1c c\u1ee7a h\u1ecd r\u1ea5t cao.<\/p>\n

Nguy\u00ean nh\u00e2n d\u1eabn \u0111\u1ebfn t\u00ecnh tr\u1ea1ng chi ph\u00ed c\u1ee7a doanh nghi\u1ec7p v\u1ec1 l\u00e3i vay kh\u1ea5u hao qu\u00e1 cao l\u00e0 do doanh nghi\u1ec7p \u0111\u00f3 \u0111\u1ea7u t\u01b0 nhi\u1ec1u t\u00e0i s\u1ea3n th\u00ec kh\u1ea5u hao cao v\u00e0 doanh nghi\u1ec7p \u00edt v\u1ed1n, ph\u1ea3i vay nhi\u1ec1u, vay nhi\u1ec1u t\u1ea5t y\u1ebfu ph\u1ea3i tr\u1ea3 l\u00e3i nhi\u1ec1u.<\/p>\n

M\u1eb7t kh\u00e1c, c\u1ea7n ph\u1ea3i hi\u1ec3u c\u00e1c doanh nghi\u1ec7p c\u00f3\u00a0giao d\u1ecbch li\u00ean k\u1ebft<\/a>\u00a0l\u00e0 giao d\u1ecbch ph\u00e1t sinh gi\u1eefa c\u00e1c b\u00ean c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft trong qu\u00e1 tr\u00ecnh s\u1ea3n xu\u1ea5t, kinh doanh, bao g\u1ed3m: Mua, b\u00e1n, trao \u0111\u1ed5i, thu\u00ea, cho thu\u00ea, m\u01b0\u1ee3n, cho m\u01b0\u1ee3n, chuy\u1ec3n giao, chuy\u1ec3n nh\u01b0\u1ee3ng m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb, h\u00e0ng h\u00f3a, t\u00e0i s\u1ea3n h\u1eefu h\u00ecnh, t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh, cung c\u1ea5p d\u1ecbch v\u1ee5; vay, cho vay, d\u1ecbch v\u1ee5 t\u00e0i ch\u00ednh, \u0111\u1ea3m b\u1ea3o t\u00e0i ch\u00ednh v\u00e0 c\u00e1c c\u00f4ng c\u1ee5 t\u00e0i ch\u00ednh kh\u00e1c v\u00e0 th\u1ecfa thu\u1eadn s\u1eed d\u1ee5ng chung ngu\u1ed3n l\u1ef1c nh\u01b0 h\u1ee3p l\u1ef1c, h\u1ee3p t\u00e1c khai th\u00e1c s\u1eed d\u1ee5ng nh\u00e2n l\u1ef1c; chia s\u1ebb chi ph\u00ed gi\u1eefa c\u00e1c b\u00ean li\u00ean k\u1ebft.<\/p>\n

C\u00e1c c\u00f4ng ty c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft l\u00e0 th\u01b0\u1eddng c\u00f3 m\u1ed1i quan h\u1ec7 tham gia tr\u1ef1c ti\u1ebfp ho\u1eb7c gi\u00e1n ti\u1ebfp v\u00e0o vi\u1ec7c \u0111i\u1ec1u h\u00e0nh, ki\u1ec3m so\u00e1t, g\u00f3p v\u1ed1n v\u00e0o c\u00f4ng ty kh\u00e1c. C\u00e1c c\u00f4ng ty n\u00e0y tr\u1ef1c ti\u1ebfp hay gi\u00e1n ti\u1ebfp c\u00f9ng ch\u1ecbu s\u1ef1 \u0111i\u1ec1u h\u00e0nh, ki\u1ec3m so\u00e1t, g\u00f3p v\u1ed1n ho\u1eb7c \u0111\u1ea7u t\u01b0 c\u1ee7a m\u1ed9t c\u00f4ng ty kh\u00e1c. H\u00ecnh th\u1ee9c quan h\u1ec7 li\u00ean k\u1ebft n\u00e0y th\u01b0\u1eddng xu\u1ea5t hi\u1ec7n \u1edf c\u00e1c c\u00f4ng ty m\u1eb9 – con, c\u00f4ng ty c\u00f3 v\u1ed1n \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i.<\/p>\n

Do \u0111\u00f3, n\u1ebfu kh\u1ed1ng ch\u1ebf tr\u1ea7n l\u00e3i vay \u0111\u1ed1i v\u1edbi giao d\u1ecbch li\u00ean k\u1ebft, nhi\u1ec1u c\u00f4ng ty c\u00f3 v\u1ed1n \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i s\u1ebd s\u1ebd t\u00e1i c\u01a1 c\u1ea5u kho\u1ea3n n\u1ee3 qua ng\u00e2n h\u00e0ng trung gian, c\u00e1c c\u00f4ng ty li\u00ean k\u1ebft, m\u1eb9 con. K\u1ebft qu\u1ea3 l\u00e0 c\u00e1c c\u00f4ng ty n\u00e0y l\u1ee3i nhu\u1eadn tr\u01b0\u1edbc thu\u1ebf r\u1ea5t cao nh\u01b0ng sau khi tr\u1eeb \u0111i l\u00e3i vay v\u00e0 c\u00e1c chi ph\u00ed kh\u00e1c th\u00ec l\u1ea1i h\u1ea1ch to\u00e1n l\u1ed7 khi\u1ebfn doanh nghi\u1ec7p s\u1ebd tr\u1ed1n \u0111\u01b0\u1ee3c thu\u1ebf.<\/p>\n

Ch\u00ednh v\u00ec v\u1eady, vi\u1ec7c ra \u0111\u1eddi c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 20 \u0111\u01b0\u1ee3c nhi\u1ec1u chuy\u00ean gia \u0111\u00e1nh gi\u00e1 l\u00e0 c\u00f4ng c\u1ee5 t\u1ed1t \u0111\u1ec3 c\u00f3 m\u1ed9t khung kh\u1ed5 ph\u00e1p lu\u1eadt ng\u0103n ng\u1eeba hi\u1ec7n t\u01b0\u1ee3ng chuy\u1ec3n gi\u00e1 v\u00e0 sai l\u1ec7ch k\u1ebft qu\u1ea3 kinh doanh.<\/p>\n

Th\u1ef1c t\u1ebf, k\u1ec3 t\u1eeb khi th\u1ef1c hi\u1ec7n Ngh\u1ecb \u0111\u1ecbnh 20 t\u1eeb 1\/5\/2017 t\u1edbi h\u1ebft n\u0103m 2018, \u0111\u00e3 c\u00f3 kho\u1ea3ng 11.970 \u0111\u01a1n v\u1ecb k\u00ea khai quan h\u1ec7 li\u00ean k\u1ebft. Trong \u0111\u00f3, n\u0103m 2017 c\u00f3 6.604 \u0111\u01a1n v\u1ecb v\u00e0 n\u0103m 2018 l\u00e0 7.785 \u0111\u01a1n v\u1ecb ph\u00e1t sinh giao d\u1ecbch li\u00ean k\u1ebft v\u00e0 doanh nghi\u1ec7p c\u00f3 v\u1ed1n \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i chi\u1ebfm kho\u1ea3ng 85%. C\u00f2n l\u1ea1i 15% l\u00e0 doanh nghi\u1ec7p trong n\u01b0\u1edbc c\u00f3 ph\u00e1t sinh giao d\u1ecbch li\u00ean k\u1ebft.<\/p>\n

Vi\u1ec7c th\u1ef1c hi\u1ec7n c\u00e1c quy \u0111\u1ecbnh v\u1ec1 ch\u1ed1ng chuy\u1ec3n gi\u00e1 theo Ngh\u1ecb \u0111\u1ecbnh 20 \u0111\u00e3 gi\u00fap c\u01a1 quan thanh tra, ki\u1ec3m tra t\u00e0i ch\u00ednh thu v\u1ec1 ng\u00e2n s\u00e1ch m\u1ed7i n\u0103m 11.089 t\u1ef7 \u0111\u1ed3ng, trong \u0111\u00f3 truy thu, truy ho\u00e0n v\u00e0 ph\u1ea1t l\u00e0 2.089 t\u1ef7 \u0111\u1ed3ng, gi\u1ea3m kh\u1ea5u tr\u1eeb b\u00ecnh qu\u00e2n 75 t\u1ef7 \u0111\u1ed3ng, gi\u1ea3m l\u1ed7 8.925 t\u1ef7 \u0111\u1ed3ng v\u00e0 \u0111i\u1ec1u ch\u1ec9nh t\u0103ng thu nh\u1eadp ch\u1ecbu thu\u1ebf b\u00ecnh qu\u00e2n l\u00e0 7.732 t\u1ef7 \u0111\u1ed3ng.<\/p>\n

G\u00e2y kh\u00f3 cho doanh nghi\u1ec7p Vi\u1ec7t<\/strong><\/p>\n

M\u1eb7c d\u00f9 mang l\u1ea1i nhi\u1ec1u \u00fd ngh\u0129a t\u00edch c\u1ef1c trong vi\u1ec7c ch\u1ed1ng chuy\u1ec3n gi\u00e1, tr\u1ed1n thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1c c\u00f4ng ty n\u01b0\u1edbc ngo\u00e0i, song theo nhi\u1ec1u chuy\u00ean gia, quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 3, \u0110i\u1ec1u 8 Ngh\u1ecb \u0111\u1ecbnh 20 l\u1ea1i \u0111ang g\u00e2y ra thi\u1ec7t h\u1ea1i \u0111\u1ed1i v\u1edbi ngu\u1ed3n thu v\u00e0 n\u0103ng l\u1ef1c c\u1ea1nh tranh c\u1ee7a c\u00e1c doanh nghi\u1ec7p trong n\u01b0\u1edbc.<\/p>\n

M\u1ee9c tr\u1ea7n l\u00e3i vay 20% \u0111ang l\u00e0 con s\u1ed1 g\u00e2y kh\u00f3 kh\u0103n cho doanh nghi\u1ec7p trong vi\u1ec7c ti\u1ebfp c\u1eadn v\u1ed1n, nh\u1ea5t l\u00e0 nh\u1eefng l\u0129nh v\u1ef1c \u0111\u1eb7c th\u00f9, c\u1ea7n ngu\u1ed3n v\u1ed1n l\u1edbn nh\u01b0 b\u1ea5t \u0111\u1ed9ng s\u1ea3n.<\/p>\n

Nguy\u00ean nh\u00e2n \u0111\u01b0\u1ee3c lu\u1eadt s\u01b0 Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c ch\u1ec9 ra l\u00e0 do kh\u00e1c v\u1edbi c\u00e1c giao d\u1ecbch li\u00ean k\u1ebft \u0111a qu\u1ed1c gia, 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 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.<\/em><\/p>\n

Do v\u1eady, n\u1ebfu c\u00e1c c\u01a1 quan thu\u1ebf y\u00eau c\u1ea7u 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.<\/em><\/p>\n

Trong m\u1ecdi tr\u01b0\u1eddng h\u1ee3p, t\u1ef7 l\u1ec7 20% 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 doanh nghi\u1ec7p 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

Trong khi \u0111\u00f3, h\u1ea7u h\u1ebft c\u00e1c doanh nghi\u1ec7p Vi\u1ec7t Nam \u0111\u1ec1u r\u1ea5t thi\u1ebfu v\u1ed1n, n\u00ean ph\u1ea3i \u0111i vay l\u00e0 ch\u1ee7 y\u1ebfu. \u0110\u1eb7c bi\u1ec7t, \u1edf nhi\u1ec1u t\u1eadp \u0111o\u00e0n, c\u00f4ng ty con do 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 c\u00f4ng ty m\u1eb9 ph\u1ea3i \u0111\u1ee9ng ra m\u1edbi c\u00f3 th\u1ec3 huy \u0111\u1ed9ng \u0111\u01b0\u1ee3c v\u1ed1n v\u00e0 ph\u00e2n b\u1ed5 xu\u1ed1ng c\u00e1c c\u00f4ng ty con. V\u00ec v\u1eady, n\u1ebfu t\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 n\u00ean \u0111\u01b0\u1ee3c ch\u1ea5p nh\u1eadn.<\/em><\/p>\n

Theo \u00f4ng Nguy\u1ec5n Tr\u1ea7n Nam, Ch\u1ee7 t\u1ecbch Hi\u1ec7p h\u1ed9i B\u1ea5t \u0111\u1ed9ng s\u1ea3n Vi\u1ec7t Nam, 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 b\u1ecb gi\u1ea3m \u0111\u00e1ng k\u1ec3.<\/p>\n

Quy \u0111\u1ecbnh n\u00e0y \u0111ang g\u00e2y tr\u1edf ng\u1ea1i cho s\u1ef1 ph\u00e1t tri\u1ec3n c\u1ee7a c\u00e1c m\u00f4 h\u00ecnh t\u1eadp \u0111o\u00e0n kinh t\u1ebf v\u00e0 c\u00f4ng ty m\u1eb9 – con do h\u1ea1n ch\u1ebf vi\u1ec7c huy \u0111\u1ed9ng vay v\u1ed1n t\u1eeb c\u00f4ng ty m\u1eb9 v\u00e0 chuy\u1ec3n xu\u1ed1ng cho c\u00e1c c\u00f4ng ty con vay.<\/p>\n

Th\u1ef1c t\u1ebf sau th\u1eddi gian tri\u1ec3n khai, quy \u0111\u1ecbnh qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1c c\u00f4ng ty c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft \u0111ang khi\u1ebfn nhi\u1ec1u doanh nghi\u1ec7p b\u1ed7ng d\u01b0ng r\u01a1i v\u00e0o t\u00ecnh c\u1ea3nh thua l\u1ed7 h\u00e0ng tr\u0103m t\u1ec9 \u0111\u1ed3ng.<\/p>\n

N\u0103m 2018, s\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p t\u1ea1i c\u00e1c c\u00f4ng ty th\u00e0nh vi\u00ean c\u1ee7a T\u1eadp \u0111o\u00e0n \u0110i\u1ec7n l\u1ef1c Vi\u1ec7t Nam (EVN) ph\u1ea3i n\u1ed9p t\u0103ng r\u1ea5t nhi\u1ec1u nh\u01b0 EVN GENCO 1 n\u1ed9p thu\u1ebf t\u0103ng kho\u1ea3ng 339 t\u1ec9 \u0111\u1ed3ng; EVN GENCO 3 t\u0103ng kho\u1ea3ng 212 t\u1ec9 \u0111\u1ed3ng. \u0110i\u1ec1u n\u00e0y \u0111\u00e3 \u1ea3nh h\u01b0\u1edfng r\u1ea5t l\u1edbn \u0111\u1ebfn t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh c\u1ee7a EVN v\u00e0 c\u00e1c c\u00f4ng ty, g\u00e2y kh\u00f3 kh\u0103n trong c\u00e2n \u0111\u1ed1i v\u1ed1n \u0111\u1ea7u t\u01b0 c\u1ee7a doanh nghi\u1ec7p.<\/p>\n

C\u00f4ng ty CP Ho\u00e0ng Anh Gia Lai c\u0169ng ch\u1ecbu l\u1ed7 t\u0103ng th\u00eam 490,6 t\u1ec9 \u0111\u1ed3ng khi th\u1ef1c hi\u1ec7n vi\u1ec7c \u01b0\u1edbc t\u00ednh v\u00e0 ghi nh\u1eadn chi ph\u00ed thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p theo h\u01b0\u1edbng d\u1eabn c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 20. Theo \u0111\u00f3, thu nh\u1eadp doanh nghi\u1ec7p gi\u1ea3m g\u1ea7n 335,3 t\u1ec9 \u0111\u1ed3ng v\u00e0 chi ph\u00ed thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p t\u0103ng 155,5 t\u1ec9 \u0111\u1ed3ng.<\/p>\n

B\u1ed9 T\u00e0i ch\u00ednh c\u1ea7n “s\u1eeda sai” to\u00e0n di\u1ec7n<\/strong><\/p>\n

Sau h\u01a1n hai n\u0103m \u0111\u01b0a v\u00e0o th\u1ef1c hi\u1ec7n, tr\u01b0\u1edbc nh\u1eefng kh\u00f3 kh\u0103n th\u1ea5y r\u00f5 c\u1ee7a doanh nghi\u1ec7p, B\u1ed9 T\u00e0i ch\u00ednh m\u1edbi \u0111\u00e2y \u0111\u00e3 x\u00e2y d\u1ef1ng m\u1ed9t d\u1ef1 th\u1ea3o t\u1edd tr\u00ecnh Ch\u00ednh ph\u1ee7 v\u1ec1 Ngh\u1ecb \u0111\u1ecbnh s\u1eeda \u0111\u1ed5i, b\u1ed5 sung Kho\u1ea3n 3 \u0110i\u1ec1u 8 Ngh\u1ecb \u0111\u1ecbnh 20.<\/p>\n

Theo v\u0103n b\u1ea3n n\u00e0y, c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf \u0111\u00e3 c\u00f3 m\u1ed9t s\u1ed1 \u0111\u1ed9ng th\u00e1i \u201cs\u1eeda ch\u1eefa\u201d so v\u1edbi quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh. C\u1ee5 th\u1ec3 l\u00e0 t\u1ef7 l\u1ec7 kh\u1ed1ng ch\u1ebf \u0111\u00e3 \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh t\u1eeb 20% l\u00ean 30% Ebitda, cho ph\u00e9p t\u00ednh chi ph\u00ed l\u00e3i thu\u1ea7n v\u00e0 ngo\u1ea1i tr\u1eeb m\u1ed9t s\u1ed1 s\u1ebd kh\u00f4ng \u00e1p d\u1ee5ng Ngh\u1ecb \u0111\u1ecbnh 20 nh\u01b0 t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng, c\u00f4ng ty b\u1ea3o hi\u1ec3m, c\u00f4ng ty ch\u1ee9ng kho\u00e1n, c\u00e1c kho\u1ea3n v\u1ed1n ODA.<\/p>\n

C\u00e1c chuy\u00ean gia cho r\u1eb1ng, \u0111\u1ed9ng th\u00e1i n\u00e0y \u0111\u00e3 ph\u1ea7n n\u00e0o t\u1ea1o \u0111i\u1ec1u ki\u1ec7n h\u01a1n cho doanh nghi\u1ec7p trong vi\u1ec7c s\u1eed d\u1ee5ng v\u1ed1n \u0111\u1ea7u t\u01b0 s\u1ea3n xu\u1ea5t kinh doanh v\u00e0 \u0111\u01b0a Ngh\u1ecb \u0111\u1ecbnh 20 h\u1ee3p l\u00fd h\u01a1n. Tuy nhi\u00ean, vi\u1ec7c ch\u1ec9 n\u00e2ng tr\u1ea7n l\u00e3i vay l\u00ean 30% l\u00e0 ch\u01b0a \u0111\u1ee7 \u0111\u1ec3 th\u00e1o g\u1ee1 kh\u00f3 kh\u0103n cho doanh nghi\u1ec7p khi m\u00e0 quy \u0111\u1ecbnh \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 \u0111\u00e3 b\u1ecb B\u1ed9 T\u00e0i ch\u00ednh b\u00e1c b\u1ecf.<\/p>\n

Trong khi \u0111\u00f3, ngh\u1ecb \u0111\u1ecbnh n\u00e0y \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng t\u1eeb n\u0103m 2017, ch\u1ec9 ri\u00eang ti\u1ec1n thu\u1ebf n\u1ed9p trong hai n\u0103m 2017 v\u00e0 2018 c\u0169ng khi\u1ebfn nhi\u1ec1u doanh nghi\u1ec7p kh\u1ed5 s\u1edf, th\u1eadm ch\u00ed t\u1eeb l\u00e3i chuy\u1ec3n sang l\u1ed7 v\u00ec ri\u00eang ti\u1ec1n thu\u1ebf hai n\u0103m c\u0169ng l\u00ean \u0111\u1ebfn h\u00e0ng ngh\u00ecn t\u1ef7 \u0111\u1ed3ng. Vi\u1ec7c tri\u1ec3n khai quy \u0111\u1ecbnh h\u1ed3i t\u1ed1 s\u1ebd gi\u00fap kh\u00f4i ph\u1ee5c l\u1ea1i nh\u1eefng l\u1ee3i \u00edch ch\u00ednh \u0111\u00e1ng cho c\u00e1c doanh nghi\u1ec7p kinh doanh tr\u00ean th\u1ecb tr\u01b0\u1eddng b\u1ea5t \u0111\u1ed9ng s\u1ea3n cho k\u1ef3 t\u00ednh thu\u1ebf n\u0103m 2017 – 2018.<\/p>\n

Theo B\u1ed9 T\u00e0i ch\u00ednh, l\u00fd do khi\u1ebfn b\u1ed9 n\u00e0y kh\u00f4ng \u00e1p d\u1ee5ng h\u1ed3i t\u1ed1 v\u1ec1 n\u0103m 2017 v\u00e0 2018 l\u00e0 do c\u01a1 quan n\u00e0y ti\u1ebfp thu \u00fd ki\u1ebfn c\u1ee7a B\u1ed9 T\u01b0 ph\u00e1p. C\u1ee5 th\u1ec3, v\u0103n b\u1ea3n c\u1ee7a c\u01a1 quan n\u00e0y cho hay: B\u1ed9 T\u01b0 ph\u00e1p \u0111\u1ec1 ngh\u1ecb xem x\u00e9t n\u1ed9i dung cho \u00e1p d\u1ee5ng h\u1ed3i t\u1ed1 \u0111\u1ed1i v\u1edbi vi\u1ec7c x\u00e1c \u0111\u1ecbnh kh\u1ed1ng ch\u1ebf chi ph\u00ed l\u00e3i vay n\u0103m 2017 v\u00e0 2018 ph\u1ea3i \u0111\u1ea3m b\u1ea3o l\u1ee3i \u00edch chung c\u1ee7a x\u00e3 h\u1ed9i, l\u1ee3i \u00edch c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh trong lu\u1eadt, ngh\u1ecb quy\u1ebft c\u1ee7a Qu\u1ed1c h\u1ed9i.<\/p>\n

Ti\u1ebfp thu \u00fd ki\u1ebfn c\u1ee7a B\u1ed9 T\u01b0 ph\u00e1p, B\u1ed9 T\u00e0i ch\u00ednh \u0111\u00e3 b\u1ecf quy \u0111\u1ecbnh h\u1ed3i t\u1ed1, theo \u0111\u00f3 ngh\u1ecb \u0111\u1ecbnh \u00e1p d\u1ee5ng cho k\u1ef3 t\u00ednh thu\u1ebf n\u0103m 2019 m\u00e0 kh\u00f4ng x\u00e1c \u0111\u1ecbnh l\u1ea1i c\u00e1c kho\u1ea3n chi ph\u00ed l\u00e3i vay \u0111\u00e3 \u00e1p d\u1ee5ng theo quy \u0111\u1ecbnh c\u1ee7a Kho\u1ea3n 3 \u0110i\u1ec1u 8 Ngh\u1ecb \u0111\u1ecbnh 20 cho k\u1ef3 t\u00ednh thu\u1ebf n\u0103m 2017 v\u00e0 2018.<\/p>\n

Tuy nhi\u00ean, theo b\u00e1o c\u00e1o th\u1ea9m \u0111\u1ecbnh c\u1ee7a B\u1ed9 T\u01b0 ph\u00e1p, c\u01a1 quan n\u00e0y ch\u1ec9 \u0111\u01b0a ra \u00fd ki\u1ebfn \u0111\u1ec1 ngh\u1ecb B\u1ed9 T\u00e0i ch\u00ednh x\u00e1c \u0111\u1ecbnh c\u01a1 ch\u1ebf th\u1ed1ng nh\u1ea5t chung trong vi\u1ec7c th\u1ef1c hi\u1ec7n n\u1ed9i dung Kho\u1ea3n 3 \u0110i\u1ec1u 8 \u0111\u00e3 s\u1eeda \u0111\u1ed5i cho n\u0103m 2017, 2018 m\u00e0 kh\u00f4ng ph\u00e2n bi\u1ec7t nh\u1eefng tr\u01b0\u1eddng h\u1ee3p \u0111\u00e3 thanh tra, ki\u1ec3m tra x\u00e1c \u0111\u1ecbnh chi ph\u00ed l\u00e3i vay hay ch\u01b0a thanh tra, ki\u1ec3m tra chi ph\u00ed l\u00e3i vay.<\/p>\n

B\u1ed9 T\u01b0 ph\u00e1p kh\u00f4ng h\u1ec1 b\u00e1c b\u1ecf quy \u0111\u1ecbnh h\u1ed3i t\u1ed1 trong v\u0103n b\u1ea3n g\u00f3p \u00fd v\u1edbi B\u1ed9 T\u00e0i ch\u00ednh m\u00e0 ch\u1ec9 c\u00e2n nh\u1eafc l\u1ea1i vi\u1ec7c ph\u00e2n bi\u1ec7t nh\u1eefng tr\u01b0\u1eddng h\u1ee3p \u0111\u00e3 thanh tra v\u1edbi tr\u01b0\u1eddng h\u1ee3p ch\u01b0a thanh tra. Song, c\u01a1 quan thu\u1ebf l\u1ea1i d\u1ef1a v\u00e0o \u0111i\u1ec1u n\u00e0y \u0111\u1ec3 b\u1ecf lu\u00f4n quy \u0111\u1ecbnh h\u1ed3i t\u1ed1 \u0111\u1ed1i v\u1edbi vi\u1ec7c x\u00e1c \u0111\u1ecbnh kh\u1ed1ng ch\u1ebf chi ph\u00ed l\u00e3i vay n\u0103m 2017 v\u00e0 2018, ch\u1ec9 \u00e1p d\u1ee5ng h\u1ed3i t\u1ed1 cho n\u0103m 2019.<\/p>\n

Nhi\u1ec1u chuy\u00ean gia cho r\u1eb1ng, song song v\u1edbi s\u1eeda tr\u1ea7n l\u00e3i vay 30%, B\u1ed9 T\u00e0i ch\u00ednh c\u1ea7n \u00e1p d\u1ee5ng t\u00ednh h\u1ed3i t\u1ed1 v\u1ec1 n\u0103m 2017 – th\u1eddi \u0111i\u1ec3m ban h\u00e0nh ngh\u1ecb \u0111\u1ecbnh. N\u1ebfu kh\u00f4ng b\u1ecf quy \u0111\u1ecbnh cho ph\u00e9p h\u1ed3i t\u1ed1 s\u1ebd d\u1eabn \u0111\u1ebfn m\u1ecdi c\u1ed1 g\u1eafng ki\u1ebfn ngh\u1ecb c\u1ee7a doanh nghi\u1ec7p tr\u1edf n\u00ean v\u00f4 \u00edch, c\u00e1c doanh nghi\u1ec7p \u0111\u00e3 ti\u00ean phong, nghi\u00eam t\u00fac th\u1ef1c hi\u1ec7n ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 t\u00e0i ch\u00ednh theo Ngh\u1ecb \u0111\u1ecbnh 20 s\u1ebd m\u1ea5t \u0111i m\u1ed9t l\u01b0\u1ee3ng l\u1edbn ti\u1ec1n thu\u1ebf \u0111\u00e3 n\u1ed9p.<\/p>\n

H\u01a1n n\u1eefa, cho ph\u00e9p h\u1ed3i t\u1ed1 \u0111\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p \u0111\u00e3 th\u1ef1c hi\u1ec7n Kho\u1ea3n 3, \u0110i\u1ec1u 8 Ngh\u1ecb \u0111\u1ecbnh 20 t\u1eeb n\u0103m 2017 \u0111\u1ebfn nay nh\u1eb1m gi\u1ea3m b\u1edbt nh\u1eefng kh\u00f3 kh\u0103n v\u1ec1 t\u00e0i ch\u00ednh m\u00e0 c\u00e1c doanh nghi\u1ec7p \u0111ang g\u1eb7p ph\u1ea3i, nh\u1ea5t l\u00e0 trong giai \u0111o\u1ea1n doanh nghi\u1ec7p kh\u00f3 kh\u0103n trong d\u1ecbch Covid-19.<\/p>\n

Tr\u00ean Reatimes, TS. C\u1ea5n V\u0103n L\u1ef1c, Th\u00e0nh vi\u00ean H\u1ed9i \u0111\u1ed3ng t\u01b0 v\u1ea5n ch\u00ednh s\u00e1ch t\u00e0i ch\u00ednh – ti\u1ec1n t\u1ec7 Qu\u1ed1c gia cho r\u1eb1ng, n\u00ean cho ph\u00e9p h\u1ed3i t\u1ed1 s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u00e3 n\u1ed9p trong n\u0103m 2017 v\u00e0 2018 b\u1edfi th\u1eddi \u0111i\u1ec3m hi\u1ec7u l\u1ef1c c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 20 l\u00e0 t\u1eeb n\u0103m 2017, do \u0111\u00f3, doanh nghi\u1ec7p kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb ph\u1ea7n chi ph\u00ed l\u00e3i vay n\u00e0y khi t\u00ednh thu\u1ebf trong hai n\u0103m \u0111\u00e3 ph\u1ea3i tr\u1ea3 nhi\u1ec1u thu\u1ebf h\u01a1n. C\u00f3 doanh nghi\u1ec7p th\u1eadm ch\u00ed ph\u1ea3i tr\u1ea3 th\u00eam v\u00e0i ch\u1ee5c th\u1eadm ch\u00ed h\u00e0ng tr\u0103m t\u1ef7 \u0111\u1ed3ng.<\/p>\n

\u0110i\u1ec1u n\u00e0y l\u00e0 thi\u1ebfu c\u00f4ng b\u1eb1ng so v\u1edbi n\u0103m 2019, n\u0103m d\u1ef1 ki\u1ebfn b\u1eaft \u0111\u1ea7u \u0111\u01b0\u1ee3c t\u00ednh theo t\u1ef7 l\u1ec7 m\u1edbi l\u00e0 30% v\u00e0 thi\u1ebfu c\u00f4ng b\u1eb1ng so v\u1edbi c\u00e1c doanh nghi\u1ec7p kh\u00e1c.<\/p>\n

B\u00ean c\u1ea1nh \u0111\u00f3, n\u1ebfu cho \u00e1p d\u1ee5ng h\u1ed3i t\u1ed1 s\u1ebd gi\u1ea3m b\u1edbt t\u00ecnh tr\u1ea1ng \u201cthu\u1ebf ch\u1ed3ng thu\u1ebf\u201d, do 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 \u0111\u00f3 do kh\u00f4ng \u0111\u01b0\u1ee3c h\u1ed3i t\u1ed1.<\/p>\n

C\u0169ng theo \u00f4ng L\u1ef1c, v\u1ec1 m\u1eb7t k\u1ef9 thu\u1eadt, vi\u1ec7c h\u1ed3i t\u1ed1 hai n\u0103m kh\u00f4ng ph\u1ee9c t\u1ea1p v\u00ec c\u00f3 th\u1ec3 tr\u1eeb tr\u1ef1c ti\u1ebfp t\u1eeb ti\u1ec1n n\u1ed9p thu\u1ebf n\u0103m 2019. Tr\u01b0\u1eddng h\u1ee3p, s\u1ed1 thu ng\u00e2n s\u00e1ch Nh\u00e0 n\u01b0\u1edbc th\u1ea5p h\u01a1n s\u1ed1 b\u1ed3i ho\u00e0n n\u0103m nay, th\u00ec c\u00f3 th\u1ec3 \u0111\u1ec3 tr\u1eeb trong n\u0103m t\u1edbi ho\u1eb7c b\u1ed3i ho\u00e0n lu\u00f4n. Ngu\u1ed3n thanh to\u00e1n s\u1ed1 ti\u1ec1n b\u1ed3i ho\u00e0n c\u00f3 th\u1ec3 l\u1ea5y t\u1eeb ph\u1ea7n tr\u1eeb tr\u1ef1c ti\u1ebfp ti\u1ec1n n\u1ed9p thu\u1ebf n\u0103m 2019 nh\u01b0 n\u00eau tr\u00ean.<\/p>\n

S\u1ed1 ti\u1ec1n thu\u1ebf n\u1ed9p th\u1eeba c\u0169ng c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c hi\u1ec3u l\u00e0 \u201cs\u1ed1 ti\u1ec1n thu\u1ebf do c\u01a1 quan thu\u1ebf \u1ea5n \u0111\u1ecbnh th\u1eeba ho\u1eb7c s\u1ed1 ti\u1ec1n thu\u1ebf doanh nghi\u1ec7p b\u1ecb t\u00ednh th\u1eeba\u201d n\u00ean c\u00f3 th\u1ec3 v\u1eadn d\u1ee5ng c\u00e1c \u0111i\u1ec1u quy \u0111\u1ecbnh t\u1ea1i Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf hi\u1ec7n h\u00e0nh.<\/p>\n

Vi\u1ec7c kh\u00f4ng cho \u00e1p d\u1ee5ng h\u1ed3i t\u1ed1 th\u1ec3 hi\u1ec7n t\u00ednh thi\u1ebfu nh\u1ea5t qu\u00e1n trong \u00e1p d\u1ee5ng c\u1ee7a c\u01a1 quan qu\u1ea3n l\u00fd c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh. B\u1ed9 n\u00e0y \u0111\u00e3 cho ph\u00e9p Ngh\u1ecb \u0111\u1ecbnh 20 s\u1eeda \u0111\u1ed5i \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng t\u1eeb n\u0103m 2019 th\u00ec kh\u00f4ng c\u00f3 l\u00fd do g\u00ec l\u1ea1i kh\u00f4ng cho h\u1ed3i t\u1ed1 v\u1ec1 n\u0103m tr\u01b0\u1edbc \u0111\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p \u0111\u00e3 n\u1ed9p kho\u1ea3n thu\u1ebf \u0111\u00f3, \u00f4ng L\u1ef1c nh\u1ea5n m\u1ea1nh.<\/p>\n

An Chi<\/strong><\/p>\n

————–<\/p>\n

Nh\u00e0 qu\u1ea3n tr\u1ecb (T\u00e0i ch\u00ednh) 16-3-2020:<\/em><\/strong><\/p>\n

https:\/\/theleader.vn\/sua-quy-dinh-giao-dich-lien-ket-doanh-nghiep-doi-hoi-to-1583906446716.htm<\/em><\/a><\/p>\n

(297\/2.789)<\/em>","protected":false},"excerpt":{"rendered":"

(TL) – Theo nhi\u1ec1u chuy\u00ean gia, Kho\u1ea3n 3 \u0110i\u1ec1u 8 Ngh\u1ecb \u0111\u1ecbnh 20 n\u00ean \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i theo h\u01b0\u1edbng cho ph\u00e9p h\u1ed3i t\u1ed1 \u0111\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p \u0111\u00e3 th\u1ef1c hi\u1ec7n \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o c\u00f4ng b\u1eb1ng v\u00e0 b\u00ecnh \u0111\u1eb3ng gi\u1eefa c\u00e1c doanh nghi\u1ec7p. Vi\u1ec7c ch\u1ec9 n\u00e2ng tr\u1ea7n l\u00e3i vay l\u00ean 30% trong vi\u1ec7c s\u1eeda \u0111\u1ed5i […]<\/p>\n","protected":false},"author":3,"featured_media":25011,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[17,26],"tags":[],"class_list":["post-25007","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-binh-luan-gop-y","category-legal-media"],"acf":[],"yoast_head":"\n2.487. 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S\u1eeda quy \u0111\u1ecbnh giao d\u1ecbch li\u00ean k\u1ebft: Doanh nghi\u1ec7p \u0111\u00f2i h\u1ed3i t\u1ed1[:] - ANVI Law Firm\" \/>\n<meta property=\"og:description\" content=\"(TL) – Theo nhi\u1ec1u chuy\u00ean gia, Kho\u1ea3n 3 \u0110i\u1ec1u 8 Ngh\u1ecb \u0111\u1ecbnh 20 n\u00ean \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i theo h\u01b0\u1edbng cho ph\u00e9p h\u1ed3i t\u1ed1 \u0111\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p \u0111\u00e3 th\u1ef1c hi\u1ec7n \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o c\u00f4ng b\u1eb1ng v\u00e0 b\u00ecnh \u0111\u1eb3ng gi\u1eefa c\u00e1c doanh nghi\u1ec7p. Vi\u1ec7c ch\u1ec9 n\u00e2ng tr\u1ea7n l\u00e3i vay l\u00ean 30% trong vi\u1ec7c s\u1eeda \u0111\u1ed5i […]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/anvilaw.com\/vi\/2-487-sua-quy-dinh-giao-dich-lien-ket-doanh-nghiep-doi-hoi-to\/\" \/>\n<meta property=\"og:site_name\" content=\"ANVI Law Firm\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/facebook.com\/anvilawfirm\" \/>\n<meta property=\"article:published_time\" content=\"2020-03-16T07:42:12+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2022-06-06T07:45:05+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/anvilaw.com\/wp-content\/uploads\/2022\/06\/87.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"544\" \/>\n\t<meta property=\"og:image:height\" content=\"317\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Tr\u01b0\u01a1ng Trung Ngh\u0129a\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:creator\" content=\"@anvilawfirm\" \/>\n<meta name=\"twitter:site\" content=\"@anvilawfirm\" \/>\n<meta name=\"twitter:label1\" content=\"\u0110\u01b0\u1ee3c vi\u1ebft b\u1edfi\" \/>\n\t<meta name=\"twitter:data1\" content=\"Tr\u01b0\u01a1ng Trung Ngh\u0129a\" \/>\n\t<meta name=\"twitter:label2\" content=\"\u01af\u1edbc t\u00ednh th\u1eddi gian \u0111\u1ecdc\" \/>\n\t<meta name=\"twitter:data2\" content=\"20 ph\u00fat\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/anvilaw.com\\\/vi\\\/2-487-sua-quy-dinh-giao-dich-lien-ket-doanh-nghiep-doi-hoi-to\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/anvilaw.com\\\/vi\\\/2-487-sua-quy-dinh-giao-dich-lien-ket-doanh-nghiep-doi-hoi-to\\\/\"},\"author\":{\"name\":\"Tr\u01b0\u01a1ng Trung Ngh\u0129a\",\"@id\":\"https:\\\/\\\/anvilaw.com\\\/vi\\\/#\\\/schema\\\/person\\\/28ef9093c3478d1b1ba56f61255ebe7a\"},\"headline\":\"2.487. 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