{"id":25304,"date":"2019-11-29T15:58:52","date_gmt":"2019-11-29T08:58:52","guid":{"rendered":"https:\/\/anvilaw.com\/vi\/?p=25304"},"modified":"2022-06-07T16:24:28","modified_gmt":"2022-06-07T09:24:28","slug":"2-372-mac-ket-voi-nghi-dinh-20-doanh-nghiep-mong-duoc-bai-bo","status":"publish","type":"post","link":"https:\/\/anvilaw.com\/vi\/2-372-mac-ket-voi-nghi-dinh-20-doanh-nghiep-mong-duoc-bai-bo\/","title":{"rendered":"2.372. M\u1eafc k\u1eb9t v\u1edbi Ngh\u1ecb \u0111\u1ecbnh 20, doanh nghi\u1ec7p mong \u0111\u01b0\u1ee3c b\u00e3i b\u1ecf"},"content":{"rendered":"

(DT) – K\u1ec3 t\u1eeb khi \u0111\u01b0\u1ee3c ban h\u00e0nh v\u00e0o th\u00e1ng 2\/2017, Ngh\u1ecb \u0111\u1ecbnh 20\/2017\/N\u0110-CP 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 \u0111\u00e3 g\u00e2y ra nhi\u1ec1u \u00e1p l\u1ef1c \u0111\u1ed1i v\u1edbi c\u1ed9ng \u0111\u1ed3ng doanh nghi\u1ec7p. Nh\u01b0ng qua 2 n\u1eb1m r\u00f5ng r\u00e3 v\u1edbi nhi\u1ec1u v\u0103n b\u1ea3n g\u1eedi l\u00ean B\u1ed9 T\u00e0i ch\u00ednh, doanh nghi\u1ec7p v\u1eabn m\u00f2n m\u1ecfi ch\u1edd \u0111\u1ee3i s\u1ebd \u0111\u01b0\u1ee3c c\u01a1 quan qu\u1ea3n l\u00fd c\u1ee9u, v\u00ec h\u00e0ng ngh\u00ecn t\u1ef7 \u0111\u1ed3ng c\u00f3 th\u1ec3 \u201cra \u0111i\u201d, \u0111\u01b0a doanh nghi\u1ec7p \u0111\u1ebfn b\u1edd v\u1ef1c ph\u00e1 s\u1ea3n.<\/strong><\/p>\n

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\"M\u1eafc<\/em>Ngh\u1ecb \u0111\u1ecbnh 20\/CP \u0111\u01b0\u1ee3c cho l\u00e0 c\u00f3 nhi\u1ec1u \u0111i\u1ec3m g\u00e2y v\u01b0\u1edbng m\u1eafc v\u1edbi ho\u1ea1t \u0111\u1ed9ng doanh nghi\u1ec7p (\u1ea2nh minh h\u1ecda)<\/em><\/p>\n<\/div>\n

\u0110ang thua l\u1ed7 v\u1eabn ph\u1ea3i m\u1ec7t m\u1ecfi ch\u1edd \u0111\u1ee3i<\/strong><\/p>\n

S\u1eafp k\u1ebft th\u00fac n\u0103m t\u00e0i ch\u00ednh 2019, h\u00e0ng lo\u1ea1t th\u1eafc m\u1eafc, ki\u1ebfn ngh\u1ecb xoay quanh vi\u1ec7c Doanh nghi\u1ec7p b\u1ecb kh\u1ed1ng ch\u1ebf t\u1ef7 l\u1ec7 l\u00e3i vay v\u1edbi c\u00e1c b\u00ean li\u00ean k\u1ebft l\u1ea1i n\u1ed5i l\u00ean. V\u1ea5n \u0111\u1ec1 g\u00e2y v\u01b0\u1edbng nh\u1ea5t c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 20 l\u00e0 vi\u1ec7c kh\u1ed1ng ch\u1ebf t\u1ef7 l\u1ec7 l\u00e3i vay. Kho\u1ea3n 3, \u0110i\u1ec1u 8 quy \u0111\u1ecbnh: “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” – t\u1ee9c 20% 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

Quy d\u1ecbnh n\u00e0y khi\u1ebfn h\u00e0ng lo\u1ea1t doanh nghi\u1ec7p \u201cm\u1eafc k\u1eb9t\u201d su\u1ed1t 2 n\u0103m qua. K\u1ebft qu\u1ea3 \u0111i\u1ec1u tra c\u1ee7a T\u1ed5ng c\u1ee5c Th\u1ed1ng k\u00ea cho th\u1ea5y, \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p t\u01b0 nh\u00e2n trong n\u01b0\u1edbc, b\u00ecnh qu\u00e2n t\u1ef7 l\u1ec7 n\u1ee3 ph\u1ea3i tr\u1ea3 tr\u00ean v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu v\u00e0o kho\u1ea3ng 3\/1, t\u1ee9c l\u00e0 c\u1ee9 c\u00f3 4 \u0111\u1ed3ng v\u1ed1n th\u00ec khu v\u1ef1c n\u00e0y ch\u1ec9 c\u00f3 1 \u0111\u1ed3ng v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu, c\u00f2n 3 \u0111\u1ed3ng ph\u1ea3i \u0111i vay.<\/p>\n

T\u00ednh to\u00e1n d\u1ef1a tr\u00ean s\u1ed1 li\u1ec7u n\u00e0y c\u0169ng 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%. Nh\u01b0 v\u1eady c\u00f3 th\u1ec3 th\u1ea5y Ngh\u1ecb \u0111\u1ecbnh 20 s\u1ebd khi\u1ebfn thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p cao h\u01a1n v\u00e0 l\u1ee3i nhu\u1eadn th\u1eadt c\u1ee7a doanh nghi\u1ec7p b\u1ecb gi\u1ea3m \u0111\u00e1ng k\u1ec3, kh\u00f4ng \u00edt doanh nghi\u1ec7p b\u1ecb l\u1ed7 n\u1eb7ng.<\/p>\n

Trong khi \u0111\u00f3, Ngh\u1ecb \u0111\u1ecbnh n\u00e0y l\u1ea1i d\u01b0\u1eddng nh\u01b0 kh\u00f4ng \u1ea3nh h\u01b0\u1edfng nhi\u1ec1u \u0111\u1ebfn doanh nghi\u1ec7p c\u00f3 v\u1ed1n \u0111\u1ea7u t\u01b0 tr\u1ef1c ti\u1ebfp n\u01b0\u1edbc ngo\u00e0i (FDI) \u2013 v\u1ed1n l\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng ch\u00ednh m\u00e0 Ngh\u1ecb \u0111\u1ecbnh 20 nh\u1eafm \u0111\u1ebfn \u0111\u1ec3 ch\u1ed1ng chuy\u1ec3n gi\u00e1 l\u1ea1i \u00edt ph\u1ea3i vay, t\u1ef7 l\u1ec7 n\u1ee3 ph\u1ea3i tr\u1ea3 tr\u00ean v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu c\u1ee7a lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p n\u00e0y ch\u1ec9 l\u00e0 1,8\/1, th\u1ea5p h\u01a1n khu v\u1ef1c trong n\u01b0\u1edbc r\u1ea5t nhi\u1ec1u, trong khi \u0111\u00f3 t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn tr\u00ean v\u1ed1n c\u1ee7a khu v\u1ef1c FDI l\u1ea1i r\u1ea5t cao, g\u1ea5p 5,4 l\u1ea7n khu v\u1ef1c doanh nghi\u1ec7p t\u01b0 nh\u00e2n trong n\u01b0\u1edbc (6,5 so v\u1edbi 1,12).<\/p>\n

M\u1ed9t tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3 \u0111\u1ea1i di\u1ec7n cho kh\u1ed1i doanh nghi\u1ec7p t\u01b0 nh\u00e2n l\u00e0 CTCP Ho\u00e0ng Anh Gia Lai c\u0169ng nguy c\u01a1 b\u1ecb t\u0103ng l\u1ed7 sau thu\u1ebf h\u01a1n 490 t\u1ef7 \u0111\u1ed3ng v\u00ec Ngh\u1ecb \u0111\u1ecbnh 20. C\u1ee5 th\u1ec3, b\u00e1o c\u00e1o t\u00e0i ch\u00ednh so\u00e1t x\u00e9t 6 th\u00e1ng \u0111\u1ea7u n\u0103m 2019 c\u1ee7a CTCP Ho\u00e0ng Anh Gia Lai cho bi\u1ebft, n\u1ebfu T\u1eadp \u0111o\u00e0n 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 cho k\u1ef3 k\u1ebf to\u00e1n b\u00e1n ni\u00ean, ch\u1ec9 ti\u00eau “thu nh\u1eadp kh\u00e1c” s\u1ebd gi\u1ea3m 335,3 t\u1ef7 \u0111\u1ed3ng, ch\u1ec9 ti\u00eau Chi ph\u00ed thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p hi\u1ec7n h\u00e0nh s\u1ebd t\u0103ng 155,5 t\u1ef7 \u0111\u1ed3ng, ch\u1ec9 ti\u00eau l\u1ed7 tr\u01b0\u1edbc thu\u1ebf v\u00e0 sau thu\u1ebf s\u1ebd t\u0103ng v\u1edbi s\u1ed1 ti\u1ec1n l\u1ea7n l\u01b0\u1ee3t l\u00e0 335,3 t\u1ef7 \u0111\u1ed3ng v\u00e0 490,6 t\u1ef7 \u0111\u1ed3ng. \u0110\u1ed3ng th\u1eddi, ch\u1ec9 ti\u00eau l\u1ed7 l\u0169y k\u1ebf v\u00e0 thu\u1ebf c\u00e1c kho\u1ea3n ph\u1ea3i n\u1ed9p nh\u00e0 n\u01b0\u1edbc t\u1ea1i ng\u00e0y 30\/6\/2019 s\u1ebd t\u0103ng c\u00f9ng s\u1ed1 ti\u1ec1n l\u00e0 490,6 t\u1ef7 \u0111\u1ed3ng.<\/p>\n

T\u1eadp \u0111o\u00e0n \u0111i\u1ec7n l\u1ef1c Vi\u1ec7t Nam (EVN) c\u0169ng cho bi\u1ebft b\u1ea3n th\u00e2n c\u00f4ng ty m\u1eb9 ph\u1ea3i n\u1ed9p th\u00eam 762 t\u1ef7 \u0111\u1ed3ng thu\u1ebf TNDN n\u0103m 2017 n\u1ebfu kh\u1ed1ng ch\u1ebf tr\u1ea7n chi ph\u00ed l\u00e3i vay \u1edf m\u1ee9c 20% EBITDA. T\u01b0\u01a1ng t\u1ef1 c\u00e1c c\u00f4ng ty con c\u1ee7a EVN c\u0169ng ph\u00e1t sinh th\u00eam c\u1ea3 tr\u0103m t\u1ef7 ti\u1ec1n thu\u1ebf ph\u1ea3i n\u1ed9p. Trong khi \u0111\u00f3, b\u1ea3n ch\u1ea5t c\u00e1c giao d\u1ecbch li\u00ean k\u1ebft c\u00f3 t\u00ednh ch\u1ea5t “cho vay l\u1ea1i” gi\u1eefa EVN v\u00e0 c\u00e1c \u0111\u01a1n v\u1ecb th\u00e0nh vi\u00ean \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a Ch\u00ednh ph\u1ee7 v\u00e0 tu\u00e2n th\u1ee7 nguy\u00ean t\u1eafc gi\u00e1 th\u1ecb tr\u01b0\u1eddng.<\/p>\n

Quy \u0111\u1ecbnh tr\u00e1i lu\u1eadt th\u00ec c\u1ea7n b\u00e3i b\u1ecf ngay<\/strong><\/p>\n

Theo Hi\u1ec7p h\u1ed9i B\u1ea5t \u0111\u1ed9ng s\u1ea3n Vi\u1ec7t Nam, kho\u1ea3n 3 \u0111i\u1ec1u 8 Ngh\u1ecb \u0111\u1ecbnh 20 \u0111ang kh\u00f4ng ph\u00f9 h\u1ee3p v\u1edbi Lu\u1eadt doanh nghi\u1ec7p v\u1ec1 nguy\u00ean t\u1eafc t\u1ef1 do kinh doanh, c\u0169ng nh\u01b0 Lu\u1eadt Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p v\u1ec1 c\u00e1ch x\u00e1c \u0111\u1ecbnh chi ph\u00ed, v\u00e0 \u0111\u1eb7c bi\u1ec7t c\u0169ng kh\u00f4ng ph\u00f9 h\u1ee3p v\u1edbi th\u00f4ng l\u1ec7 qu\u1ed1c t\u1ebf.<\/p>\n

C\u1ee5 th\u1ec3, \u0111i\u1ec1u 7 Lu\u1eadt doanh nghi\u1ec7p qui \u0111\u1ecbnh quy\u1ec1n c\u1ee7a doanh nghi\u1ec7p l\u00e0 \u0111\u01b0\u1ee3c \u201ct\u1ef1 do kinh doanh trong c\u00e1c ng\u00e0nh ngh\u1ec1 m\u00e0 ph\u00e1p lu\u1eadt kh\u00f4ng c\u1ea5m\u201d, tuy nhi\u00ean, qui \u0111\u1ecbnh gi\u1edbi h\u1ea1n v\u1ec1 chi ph\u00ed l\u00e3i vay c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 20 l\u1ea1i kh\u00f4ng t\u00f4n tr\u1ecdng quy\u1ec1n t\u1ef1 do kinh doanh, \u0111\u1ed3ng th\u1eddi tri\u1ec7t ti\u00eau s\u1ef1 \u0111\u1ea7u t\u01b0 v\u00e0 ph\u00e1t tri\u1ec3n s\u1ea3n xu\u1ea5t kinh doanh c\u1ee7a doanh nghi\u1ec7p.<\/p>\n

Vi\u1ec7c quy \u0111\u1ecbnh kh\u1ed1ng ch\u1ebf chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb \u0111\u1ed1i v\u1edbi l\u00e3i vay kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 20% l\u1ee3i nhu\u1eadn tr\u01b0\u1edbc chi ph\u00ed l\u00e3i, kh\u1ea5u hao \u00e1p d\u1ee5ng cho to\u00e0n b\u1ed9 c\u00e1c kho\u1ea3n vay (t\u1eeb b\u00ean li\u00ean k\u1ebft v\u00e0 b\u00ean \u0111\u1ed9c l\u1eadp, ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i) c\u0169ng l\u00e0 m\u1ed9t quy \u0111\u1ecbnh ho\u00e0n to\u00e0n m\u1edbi kh\u00f4ng \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i Lu\u1eadt Thu\u1ebf TNDN.<\/p>\n

\u0110\u1eb7c bi\u1ec7t, Ngh\u1ecb \u0111\u1ecbnh 20 l\u00e0 v\u0103n b\u1ea3n Qui \u0111\u1ecbnh v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf v\u1edbi doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft, tuy nhi\u00ean kho\u1ea3n 3 \u0110i\u1ec1u 8 l\u1ea1i kh\u00f4ng c\u00f3 h\u01b0\u1edbng d\u1eabn c\u1ee5 th\u1ec3 v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft \u0111\u1eb7c th\u00f9 d\u1eabn \u0111\u1ebfn vi\u1ec7c \u00e1p d\u1ee5ng kh\u1ed1ng ch\u1ebf chi ph\u00ed l\u00e3i vay theo Ngh\u1ecb \u0111\u1ecbnh 20 cho t\u1ea5t c\u1ea3 c\u00e1c doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft, k\u1ec3 c\u1ea3 tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng c\u00f3 giao d\u1ecbch vay v\u1ed1n t\u1eeb c\u00e1c b\u00ean li\u00ean k\u1ebft.<\/p>\n

Tr\u01b0\u1edbc nh\u1eefng ti\u1ebfng k\u00eau c\u1ee9u c\u1ee7a doanh nghi\u1ec7p, trong cu\u1ed9c h\u1ecdp c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh h\u1ed3i th\u00e1ng 7\/2019, Ph\u00f3 Th\u1ee7 t\u01b0\u1edbng V\u01b0\u01a1ng \u0110\u00ecnh Hu\u1ec7 cho hay\u201d Kh\u1ed1ng ch\u1ebf l\u00e3i vay t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 20 ch\u01b0a ph\u00f9 h\u1ee3p, g\u00e2y kh\u00f3 kh\u0103n cho doanh nghi\u1ec7p. Vi\u1ec7c n\u00e0y Th\u1ee7 t\u01b0\u1edbng \u0111\u00e3 nh\u1eafc 3 l\u1ea7n. Tinh th\u1ea7n c\u1ee7a Ch\u00ednh ph\u1ee7 v\u01b0\u1edbng \u0111\u1ebfn \u0111\u00e2u g\u1ee1 \u0111\u1ebfn \u0111\u1ea5y, kh\u00f4ng ph\u1ea3i ch\u1edd s\u1eeda lu\u1eadt. C\u00f2n \u0111\u1ec3 Doanh nghi\u1ec7p k\u00eau r\u1ea5t nhi\u1ec1u m\u00e0 kh\u00f4ng gi\u1ea3i quy\u1ebft l\u00e0 kh\u00f4ng \u0111\u01b0\u1ee3c\u201d.<\/p>\n

Tuy nhi\u00ean, \u0111\u00e3 h\u01a1n m\u1ed9t qu\u00fd tr\u00f4i qua, doanh nghi\u1ec7p v\u1eabn ch\u01b0a th\u1ea5y c\u01a1 quan qu\u1ea3n l\u00fd c\u00f3 \u0111\u1ed9ng t\u0129nh. Mong m\u1ecfi c\u1ee7a doanh nghi\u1ec7p ch\u00ednh l\u00e0 kh\u00f4ng ph\u1ea3i ch\u1edd s\u1eeda lu\u1eadt m\u00e0 c\u1ea7n \u0111\u01b0\u1ee3c th\u00e1o g\u1ee1 ngay, b\u1edfi n\u1ebfu t\u00ednh kho\u1ea3n thu\u1ebf c\u1ee7a n\u0103m 2017, 2018 s\u1ebd khi\u1ebfn doanh nghi\u1ec7p thi\u1ec7t h\u1ea1i h\u00e0ng tr\u0103m, h\u00e0ng ngh\u00ecn t\u1ef7 \u0111\u1ed3ng.<\/p>\n

Lu\u1eadt s\u01b0 Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c, Gi\u00e1m \u0111\u1ed1c C\u00f4ng ty Lu\u1eadt ANVI<\/span> nh\u1eadn \u0111\u1ecbnh vi\u1ec7c \u0111\u01b0a ra tr\u1ea7n chi ph\u00ed l\u00e3i vay 20% t\u1ed5ng l\u1ee3i nhu\u1eadn l\u00e0 ch\u01b0a h\u1ee3p l\u00fd. B\u1edfi theo quy \u0111\u1ecbnh, c\u00e1c doanh nghi\u1ec7p \u0111\u1ec1u \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb c\u00e1c lo\u1ea1i chi ph\u00ed n\u1ebfu l\u00e0 h\u1ee3p l\u00fd, h\u1ee3p l\u1ec7. \u0110\u1eb7c bi\u1ec7t, h\u1ea7u h\u1ebft doanh nghi\u1ec7p trong n\u01b0\u1edbc \u0111\u1ec1u c\u00f3 chung \u0111\u1eb7c \u0111i\u1ec3m l\u00e0 s\u1eed d\u1ee5ng ngu\u1ed3n v\u1ed1n vay r\u1ea5t l\u1edbn. Th\u1eadm ch\u00ed n\u1ebfu c\u00f3 d\u1ef1 \u00e1n kh\u1ea3 thi v\u1edbi kh\u1ea3 n\u0103ng sinh l\u1eddi cao th\u00ec ng\u00e2n h\u00e0ng c\u00f3 th\u1ec3 cho vay l\u00ean \u0111\u1ebfn g\u1ea7n 100% c\u0169ng l\u00e0 b\u00ecnh th\u01b0\u1eddng. V\u00ec v\u1eady, quy \u0111\u1ecbnh n\u00e0y s\u1ebd khi\u1ebfn DN m\u1ea5t t\u00ednh ch\u1ee7 \u0111\u1ed9ng v\u00e0 c\u01a1 h\u1ed9i trong ph\u00e1t tri\u1ec3n kinh doanh, m\u1edf r\u1ed9ng \u0111\u1ea7u t\u01b0 s\u1ea3n xu\u1ea5t.<\/p>\n

\u00d4ng Nguy\u1ec5n Tr\u1ea7n Nam \u2013 Ch\u1ee7 t\u1ecbch Hi\u1ec7p h\u1ed9i B\u1ea5t \u0111\u1ed9ng s\u1ea3n Vi\u1ec7t Nam cho hay Kho\u1ea3n 3 \u0111i\u1ec1u 8 Ngh\u1ecb \u0111\u1ecbnh 20 \u0111\u00e3 th\u1ee7 ti\u00eau \u0111\u1ed9ng l\u1ef1c ph\u00e1t tri\u1ec3n c\u1ee7a doanh nghi\u1ec7p, t\u1ea1o ra chi ph\u00ed v\u00f4 l\u00fd, t\u1ea1o th\u00eam g\u00e1nh n\u1eb7ng cho doanh nghi\u1ec7p. \u201cCh\u00ednh ph\u1ee7 giao B\u1ed9 T\u00e0i ch\u00ednh tr\u1ea3 l\u1eddi, B\u1ed9 T\u00e0i ch\u00ednh giao T\u1ed5ng c\u1ee5c Thu\u1ebf th\u00ec \u0111\u1ea1i \u00fd v\u1eabn t\u1eeb t\u1eeb xem x\u00e9t. Kh\u00f4ng bi\u1ebft t\u1eeb t\u1eeb th\u1ebf n\u00e0o nh\u01b0ng vi\u1ec7c thu thu\u1ebf kh\u00f4ng t\u1eeb t\u1eeb. Doanh nghi\u1ec7p th\u00ec r\u1ea5t s\u1ee3, n\u1ed9p ti\u1ec1n v\u00e0o r\u1ed3i \u0111\u1ed1 r\u00fat \u0111\u01b0\u1ee3c ra\u201d, \u00f4ng n\u00f3i.<\/p>\n

Do v\u1eady, c\u00e1c chuy\u00ean gia cho r\u1eb1ng c\u1ea7n xem x\u00e9t b\u00e3i b\u1ecf ngay Ngh\u1ecb \u0111\u1ecbnh 20 b\u1edfi v\u0103n b\u1ea3n n\u00e0y \u0111ang \u0111i ng\u01b0\u1ee3c v\u1edbi Quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt Doanh nghi\u1ec7p, Lu\u1eadt Thu\u1ebf TNDN c\u0169ng nh\u01b0 th\u00f4ng l\u1ec7 qu\u1ed1c t\u1ebf v\u00e0 \u0111ang khi\u1ebfn doanh nghi\u1ec7p m\u1ea5t \u0111i \u0111\u1ed9ng l\u1ef1c s\u1ea3n xu\u1ea5t, kinh doanh.<\/p>\n

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

——————<\/p>\n

D\u00e2n tr\u00ed (Kinh doanh) 28-11-2019:<\/em><\/strong><\/p>\n

https:\/\/dantri.com.vn\/kinh-doanh\/mac-ket-voi-nghi-dinh-20-doanh-nghiep-mong-duoc-bai-bo-20191128123036222.htm<\/em><\/a><\/p>\n

(127\/1.473)<\/em>","protected":false},"excerpt":{"rendered":"

(DT) – K\u1ec3 t\u1eeb khi \u0111\u01b0\u1ee3c ban h\u00e0nh v\u00e0o th\u00e1ng 2\/2017, Ngh\u1ecb \u0111\u1ecbnh 20\/2017\/N\u0110-CP 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 \u0111\u00e3 g\u00e2y ra nhi\u1ec1u \u00e1p l\u1ef1c \u0111\u1ed1i v\u1edbi c\u1ed9ng \u0111\u1ed3ng doanh nghi\u1ec7p. Nh\u01b0ng qua 2 n\u1eb1m r\u00f5ng r\u00e3 v\u1edbi nhi\u1ec1u v\u0103n b\u1ea3n g\u1eedi l\u00ean B\u1ed9 T\u00e0i ch\u00ednh, […]<\/p>\n","protected":false},"author":10,"featured_media":25316,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[17,26],"tags":[],"class_list":["post-25304","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-binh-luan-gop-y","category-legal-media"],"acf":[],"yoast_head":"\n2.372. 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