{"id":25305,"date":"2019-11-30T15:58:53","date_gmt":"2019-11-30T08:58:53","guid":{"rendered":"https:\/\/anvilaw.com\/vi\/?p=25305"},"modified":"2022-06-07T16:24:35","modified_gmt":"2022-06-07T09:24:35","slug":"2-373-sua-doi-nghi-dinh-20-chuyen-gia-viet-nam-ap-dung-muc-khong-che-chi-phi-lai-vay-30-la-hop-ly","status":"publish","type":"post","link":"https:\/\/anvilaw.com\/vi\/2-373-sua-doi-nghi-dinh-20-chuyen-gia-viet-nam-ap-dung-muc-khong-che-chi-phi-lai-vay-30-la-hop-ly\/","title":{"rendered":"2.373. S\u1eeda \u0111\u1ed5i Ngh\u1ecb \u0111\u1ecbnh 20: Chuy\u00ean gia: &#8220;Vi\u1ec7t Nam \u00e1p d\u1ee5ng m\u1ee9c kh\u1ed1ng ch\u1ebf chi ph\u00ed l\u00e3i vay 30% l\u00e0 h\u1ee3p l\u00fd&#8221;"},"content":{"rendered":"<div class=\"p-detail-title\">\n<div class=\"p-des\"><strong>(RT) &#8211; Theo \u0111\u00e1nh gi\u00e1 c\u1ee7a c\u00e1c chuy\u00ean gia, vi\u1ec7c Ch\u00ednh ph\u1ee7 quy\u1ebft \u0111\u1ecbnh s\u1eeda Ngh\u1ecb \u0111\u1ecbnh 20 v\u1ec1 chi ph\u00ed l\u00e3i vay l\u00e0 \u201c\u0111i\u1ec1u \u0111\u00e1ng m\u1eebng\u201d \u0111\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p trong n\u01b0\u1edbc, th\u1ec3 hi\u1ec7n s\u1ef1 t\u00f4n tr\u1ecdng quy\u1ec1n t\u1ef1 do kinh doanh c\u1ee7a doanh nghi\u1ec7p.<\/strong><\/div>\n<\/div>\n<div class=\"p-detail-content\">\n<div class=\"content-body entry-body entry-body-sm mb-15\">\n<figure class=\"CmsPluginObject medium-insert-photo clicked\">\n<div><img decoding=\"async\" id=\"img_1575070259183\" src=\"http:\/\/cdn.reatimes.vn\/mediav2\/media_old\/upload\/f37kVu6MNjREuFS4qNF1Jw\/files\/2019\/11\/1128\/nghi%20dinh%2020.jpg\" data-original=\"http:\/\/cdn.reatimes.vn\/mediav2\/media_old\/upload\/f37kVu6MNjREuFS4qNF1Jw\/files\/2019\/11\/1128\/nghi%20dinh%2020.jpg\" \/><\/div>\n<\/figure>\n<p class=\"\"><b>S\u1eeda \u0111\u1ed5i kho\u1ea3n 3, \u0110i\u1ec1u 8, Ngh\u1ecb \u0111\u1ecbnh 20 l\u00e0 c\u1ea5p thi\u1ebft<\/b><\/p>\n<p>T\u1eeb th\u00e1ng 5\/2017, 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 ch\u00ednh th\u1ee9c c\u00f3 hi\u1ec7u l\u1ef1c. Ngh\u1ecb \u0111\u1ecbnh 20 v\u00e0 Th\u00f4ng t\u01b0 41\/2017 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn thi h\u00e0nh \u0111\u00e3 \u0111\u01b0a ra theo h\u01b0\u1edbng c\u1ee5 th\u1ec3, chi ti\u1ebft h\u01a1n so v\u1edbi c\u00e1c quy \u0111\u1ecbnh tr\u01b0\u1edbc \u0111\u00e2y v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft v\u1ec1 nguy\u00ean t\u1eafc, ph\u01b0\u01a1ng ph\u00e1p, tr\u00ecnh t\u1ef1, th\u1ee7 t\u1ee5c x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft; ngh\u0129a v\u1ee5 c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf trong k\u00ea khai, x\u00e1c \u0111\u1ecbnh gi\u00e1 c\u1ee7a giao d\u1ecbch li\u00ean k\u1ebft v\u00e0 k\u00ea khai n\u1ed9p thu\u1ebf; tr\u00e1ch nhi\u1ec7m c\u1ee7a c\u01a1 quan qu\u1ea3n l\u00fd Nh\u00e0 n\u01b0\u1edbc.<\/p>\n<p>Tuy nhi\u00ean, sau khi \u0111i v\u00e0o th\u1ef1c ti\u1ec5n, Ngh\u1ecb \u0111\u1ecbnh 20 \u0111\u00e3 \u0111\u1eb7t ra nhi\u1ec1u tranh c\u00e3i khi m\u0169i t\u00ean nh\u1eafm t\u1edbi h\u00e0nh vi gian l\u1eadn chuy\u1ec3n gi\u00e1 c\u1ee7a c\u00e1c doanh nghi\u1ec7p FDI b\u1ecb l\u1ec7ch, trong khi \u0111\u00f3 doanh nghi\u1ec7p n\u1ed9i \u0111\u1ecba l\u1ea1i ch\u1eadt v\u1eadt v\u00ec \u201cv\u00f2ng kim c\u00f4\u201d n\u00e0y.<\/p>\n<p>C\u1ee5 th\u1ec3, kho\u1ea3n 3, \u0111i\u1ec1u 8 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: &#8220;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&#8221;.<\/p>\n<p>C\u00f3 ngh\u0129a l\u00e0 n\u1ebfu chi ph\u00ed l\u00e3i vay v\u01b0\u1ee3t qu\u00e1 20% t\u1ed5ng l\u1ee3i nhu\u1eadn thu\u1ea7n c\u1ee7a doanh nghi\u1ec7p th\u00ec s\u1ebd b\u1ecb coi l\u00e0 chi ph\u00ed kh\u00f4ng h\u1ee3p l\u00fd v\u00e0 b\u1ecb t\u00ednh thu\u1ebf. N\u1ed9i dung n\u00e0y g\u00e2y ra nhi\u1ec1u thi\u1ec7t h\u1ea1i \u0111\u1ed1i v\u1edbi ngu\u1ed3n thu v\u00e0 n\u0103ng l\u1ef1c c\u1ea1nh tranh c\u1ee7a doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft, nh\u1ea5t l\u00e0 c\u00e1c l\u0129nh v\u1ef1c c\u1ea7n \u0111\u1ea7u t\u01b0 v\u1ed1n l\u1edbn nh\u01b0 b\u1ea5t \u0111\u1ed9ng s\u1ea3n, c\u00f4ng ngh\u1ec7 cao, ch\u1ee9ng kho\u00e1n.<\/p>\n<p class=\"\">Nhi\u1ec1u chuy\u00ean gia cho r\u1eb1ng, Ngh\u1ecb \u0111\u1ecbnh 20 \u0111\u00e3 t\u1ea1o ra s\u1ef1 c\u1ea1nh tranh kh\u00f4ng l\u00e0nh m\u1ea1nh tr\u00ean th\u1ecb tr\u01b0\u1eddng vay v\u1ed1n c\u1ee7a c\u00e1c doanh nghi\u1ec7p t\u01b0 nh\u00e2n ho\u1eb7c t\u1eadp \u0111o\u00e0n kinh t\u1ebf c\u00f3 m\u00f4 h\u00ecnh kinh doanh c\u00f4ng ty m\u1eb9 &#8211; c\u00f4ng ty con \u0111ang kinh doanh hi\u1ec7u qu\u1ea3 tr\u00ean th\u1ecb tr\u01b0\u1eddng b\u1ea5t \u0111\u1ed9ng s\u1ea3n. B\u1edfi n\u1ebfu kinh doanh d\u01b0\u1edbi m\u00f4 h\u00ecnh c\u00f4ng ty m\u1eb9 th\u00ec vi\u1ec7c huy \u0111\u1ed9ng v\u1ed1n trong n\u01b0\u1edbc v\u00e0 qu\u1ed1c t\u1ebf s\u1ebd thu\u1eadn l\u1ee3i h\u01a1n so v\u1edbi c\u00e1c c\u00f4ng ty con. Nh\u1eefng \u01b0u th\u1ebf c\u1ee7a t\u1eadp \u0111o\u00e0n s\u1ebd chi\u1ebfm \u01b0u th\u1ebf v\u00e0 s\u1ebd chuy\u1ec3n ti\u1ebfp ngu\u1ed3n v\u1ed1n vay cho c\u00e1c c\u00f4ng ty con \u0111\u1ec3 ho\u1ea1t \u0111\u1ed9ng kinh doanh.<\/p>\n<figure class=\"CmsPluginObject medium-insert-photo\">\n<div><em><img loading=\"lazy\" decoding=\"async\" id=\"img_1575070700414\" class=\"\" src=\"http:\/\/cdn.reatimes.vn\/mediav2\/media_old\/upload\/f37kVu6MNjREuFS4qNF1Jw\/files\/2019\/11\/1128\/Pho%20Thu%20tuong%20Vuong%20Dinh%20Hue.jpg\" width=\"692\" height=\"458\" data-original=\"http:\/\/cdn.reatimes.vn\/mediav2\/media_old\/upload\/f37kVu6MNjREuFS4qNF1Jw\/files\/2019\/11\/1128\/Pho%20Thu%20tuong%20Vuong%20Dinh%20Hue.jpg\" \/><\/em><\/div><figcaption class=\"\"><em>Ph\u00f3 Th\u1ee7 t\u01b0\u1edbng V\u01b0\u01a1ng \u0110\u00ecnh Hu\u1ec7 \u0111\u00e3 ch\u1ee7 tr\u00ec cu\u1ed9c h\u1ecdp v\u1ec1 vi\u1ec7c s\u1eeda \u0111\u1ed5i Ngh\u1ecb \u0111\u1ecbnh 20. \u1ea2nh: B\u00e1o Ch\u00ednh ph\u1ee7\u00a0<\/em><\/figcaption><\/figure>\n<p>Ng\u00e0y 29\/11, sau h\u01a1n 2 n\u0103m t\u1eeb khi Ngh\u1ecb \u0111\u1ecbnh 20 b\u1eaft \u0111\u1ea7u c\u00f3 hi\u1ec7u l\u1ef1c, Ph\u00f3 Th\u1ee7 t\u01b0\u1edbng V\u01b0\u01a1ng \u0110\u00ecnh Hu\u1ec7 \u0111\u00e3 ch\u1ee7 tr\u00ec cu\u1ed9c h\u1ecdp v\u1ec1 vi\u1ec7c s\u1eeda \u0111\u1ed5i quy \u0111\u1ecbnh \u00e1p m\u1ee9c chi ph\u00ed l\u00e3i vay v\u00e0o chi ph\u00ed ho\u1ea1t \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p \u0111\u1ec3 n\u1ed9p thu\u1ebf theo Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 20\/2017\/N\u0110-CP c\u1ee7a Ch\u00ednh ph\u1ee7.<\/p>\n<p>\u1ee6y vi\u00ean Th\u01b0\u1eddng tr\u1ef1c \u1ee6y ban T\u00e0i ch\u00ednh &#8211; Ng\u00e2n s\u00e1ch Qu\u1ed1c h\u1ed9i Tr\u1ea7n Quang Chi\u1ec3u b\u00e0y t\u1ecf \u1ee7ng h\u1ed9 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 20 c\u00f3 t\u00e1c d\u1ee5ng r\u00f5 r\u00e0ng v\u1ec1 ch\u1ed1ng chuy\u1ec3n gi\u00e1, tuy nhi\u00ean c\u0169ng g\u00e2y n\u00ean nh\u1eefng kh\u00f3 kh\u0103n cho doanh nghi\u1ec7p. \u00d4ng Chi\u1ec3u \u0111\u1ec1 xu\u1ea5t h\u01b0\u1edbng s\u1eeda l\u00e0 n\u00e2ng chi ph\u00ed m\u1ee9c l\u00e3i vay t\u1eeb 20% nh\u01b0 hi\u1ec7n nay l\u00ean 30% k\u00e8m theo \u0111i\u1ec1u ki\u1ec7n lo\u1ea1i tr\u1eeb m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p v\u00e0 cho ph\u00e9p h\u1ea1ch to\u00e1n chi ph\u00ed l\u00e3i vay v\u00e0o s\u1ed1 l\u1ed7 \u0111\u01b0\u1ee3c chuy\u1ec3n giao theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p.<\/p>\n<p>\u00dd ki\u1ebfn c\u1ee7a \u00f4ng Tr\u1ea7n Quang Chi\u1ec3u \u0111\u01b0\u1ee3c l\u00e3nh \u0111\u1ea1o B\u1ed9 K\u1ebf ho\u1ea1ch v\u00e0 \u0110\u1ea7u t\u01b0, \u1ee6y ban Qu\u1ea3n l\u00fd v\u1ed1n Nh\u00e0 n\u01b0\u1edbc t\u1ea1i doanh nghi\u1ec7p, \u0111\u1ea1i di\u1ec7n B\u1ed9 T\u01b0 ph\u00e1p \u0111\u1ed3ng t\u00ecnh v\u00e0 \u0111\u1ec1 xu\u1ea5t Ch\u00ednh ph\u1ee7 so\u1ea1n th\u1ea3o m\u1ed9t Ngh\u1ecb \u0111\u1ecbnh s\u1eeda \u0111\u1ed5i Ngh\u1ecb \u0111\u1ecbnh 20 theo h\u00ecnh th\u1ee9c r\u00fat g\u1ecdn.<\/p>\n<p>Th\u1ee9 tr\u01b0\u1edfng B\u1ed9 K\u1ebf ho\u1ea1ch v\u00e0 \u0110\u1ea7u t\u01b0 V\u0169 \u0110\u1ea1i Th\u1eafng cho r\u1eb1ng: \u201cN\u1ebfu n\u00e2ng m\u1ee9c tr\u1ea7n chi ph\u00ed l\u00e3i vay l\u00ean 30% s\u1ebd cao h\u01a1n m\u1ee9c huy \u0111\u1ed9ng l\u00e3i su\u1ea5t ng\u00e2n h\u00e0ng th\u00ec doanh nghi\u1ec7p s\u1ebd th\u1ea5y th\u1ecfa \u0111\u00e1ng\u201d.<\/p>\n<p>Theo \u0111\u00f3, Ph\u00f3 Th\u1ee7 t\u01b0\u1edbng V\u01b0\u01a1ng \u0110\u00ecnh Hu\u1ec7 \u0111\u1ec1 ngh\u1ecb B\u1ed9 T\u00e0i ch\u00ednh c\u00f3 nghi\u00ean c\u1ee9u, kh\u1ea3o s\u00e1t, \u0111\u00e1nh gi\u00e1 nh\u1eefng b\u1ea5t c\u1eadp ph\u1ea3i s\u1eeda v\u00e0 qu\u00e1 tr\u00ecnh n\u00e0y c\u1ea7n l\u00e0m kh\u1ea9n tr\u01b0\u01a1ng nh\u01b0ng ph\u1ea3i th\u1eadn tr\u1ecdng. N\u1ed9i dung s\u1eeda Ngh\u1ecb \u0111\u1ecbnh 20 s\u1ebd 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&#8230;<\/p>\n<p>Ph\u00f3 Th\u1ee7 t\u01b0\u1edbng kh\u1eb3ng \u0111\u1ecbnh: \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.<\/p>\n<p>\u0110\u1ed3ng th\u1eddi \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, kh\u00f4ng ch\u1edd Ch\u00ednh ph\u1ee7 ban h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh th\u1ef1c hi\u1ec7n to\u00e0n di\u1ec7n Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf v\u1eeba \u0111\u01b0\u1ee3c Qu\u1ed1c h\u1ed9i th\u00f4ng qua t\u1ea1i K\u1ef3 h\u1ecdp th\u1ee9 8, \u0111\u1ed3ng th\u1eddi b\u1ea3o \u0111\u1ea3m k\u1ecbp th\u1eddi gian quy\u1ebft to\u00e1n thu\u1ebf n\u0103m 2019.<\/p>\n<p class=\"\"><b>&#8220;Vi\u1ec7t Nam \u00e1p d\u1ee5ng m\u1ee9c kh\u1ed1ng ch\u1ebf 30% l\u00e0 h\u1ee3p l\u00fd&#8221;<\/b><\/p>\n<p>Theo \u0111\u00e1nh gi\u00e1 c\u1ee7a c\u00e1c chuy\u00ean gia, vi\u1ec7c Ch\u00ednh ph\u1ee7 quy\u1ebft \u0111\u1ecbnh s\u1eeda Ngh\u1ecb \u0111\u1ecbnh 20 v\u1ec1 chi ph\u00ed l\u00e3i vay l\u00e0 \u201c\u0111i\u1ec1u \u0111\u00e1ng m\u1eebng\u201d \u0111\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p trong n\u01b0\u1edbc c\u00f3 ph\u00e1t sinh giao d\u1ecbch li\u00ean k\u1ebft.<\/p>\n<p>LS. Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c &#8211; Ch\u1ee7 t\u1ecbch H\u1ed9i \u0111\u1ed3ng t\u01b0 v\u1ea5n Gi\u00e1m \u0111\u1ed1c C\u00f4ng ty Lu\u1eadt <span style=\"color: #713817\">ANVI<\/span>\u00a0nh\u1eadn \u0111\u1ecbnh quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 3, \u0111i\u1ec1u 8 Ngh\u1ecb \u0111\u1ecbnh 20 l\u00e0 m\u00e1y m\u00f3c, kh\u00f4ng c\u1ea7n thi\u1ebft v\u00e0 kh\u00f4ng \u0111\u00fang v\u1edbi tinh th\u1ea7n, m\u1ee5c \u0111\u00edch quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt: \u201cKh\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.\u201d<\/p>\n<figure class=\"CmsPluginObject medium-insert-photo\">\n<div><em><img decoding=\"async\" id=\"img_1575070841345\" src=\"http:\/\/cdn.reatimes.vn\/mediav2\/media_old\/upload\/f37kVu6MNjREuFS4qNF1Jw\/files\/2019\/11\/1128\/LS%20Truong%20Thanh%20Duc.jpg\" data-original=\"http:\/\/cdn.reatimes.vn\/mediav2\/media_old\/upload\/f37kVu6MNjREuFS4qNF1Jw\/files\/2019\/11\/1128\/LS%20Truong%20Thanh%20Duc.jpg\" \/><\/em><\/div><figcaption class=\"\"><em>LS. Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c<\/em><\/figcaption><\/figure>\n<p>B\u00ean c\u1ea1nh \u0111\u00f3, LS. Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c ph\u00e2n t\u00edch, 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.<\/p>\n<p>\u201cQuy \u0111\u1ecbnh \u201ct\u1ed5ng chi ph\u00ed l\u00e3i vay\u201d kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 20% c\u1ee7a t\u1ed5ng l\u1ee3i nhu\u1eadn thu\u1ea7n&#8230; 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.<\/p>\n<p>Do \u0111\u00f3, LS. Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c nh\u1ea5n m\u1ea1nh 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.<\/p>\n<p>PGS. TS. Do\u00e3n H\u1ed3ng Nhung &#8211; Gi\u1ea3ng vi\u00ean cao c\u1ea5p Khoa Lu\u1eadt, \u0110\u1ea1i h\u1ecdc Qu\u1ed1c gia H\u00e0 N\u1ed9i c\u0169ng n\u00eau quan \u0111i\u1ec3m v\u1ec1 nh\u1eefng ch\u1ec9 \u0111\u1ea1o m\u1edbi c\u1ee7a Ch\u00ednh ph\u1ee7 \u0111\u1ed1i v\u1edbi Ngh\u1ecb \u0111\u1ecbnh 20: \u201cTrong kinh doanh, \u201cbu\u00f4n t\u00e0i kh\u00f4ng b\u1eb1ng d\u00e0i v\u1ed1n\u201d. Doanh nghi\u1ec7p thi\u1ebfu v\u1ed1n kinh doanh th\u00ec gi\u1ea3i ph\u00e1p \u0111i vay l\u00e0 gi\u1ea3i ph\u00e1p \u0111\u01b0\u1ee3c nhi\u1ec1u doanh nghi\u1ec7p l\u1ef1a ch\u1ecdn. B\u1edfi v\u1eady, quy \u0111\u1ecbnh kh\u1ed1ng ch\u1ebf chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf c\u1ee7a doanh nghi\u1ec7p s\u1ebd g\u00e2y b\u1ea5t l\u1ee3i cho doanh nghi\u1ec7p kinh doanh.\u201d<\/p>\n<figure class=\"CmsPluginObject medium-insert-photo\">\n<div><em><img decoding=\"async\" id=\"img_1575070869000\" src=\"http:\/\/cdn.reatimes.vn\/mediav2\/media_old\/upload\/f37kVu6MNjREuFS4qNF1Jw\/files\/2019\/11\/1128\/TS%20Doan%20Hong%20Nhung.jpg\" data-original=\"http:\/\/cdn.reatimes.vn\/mediav2\/media_old\/upload\/f37kVu6MNjREuFS4qNF1Jw\/files\/2019\/11\/1128\/TS%20Doan%20Hong%20Nhung.jpg\" \/><\/em><\/div><figcaption class=\"\"><em>PGS. TS. Do\u00e3n H\u1ed3ng Nhung<\/em><\/figcaption><\/figure>\n<p>Theo b\u00e0 Nhung, l\u1ee3i nhu\u1eadn thu \u0111\u01b0\u1ee3c trong kinh doanh \u0111\u00f4i khi kh\u00f4ng \u0111\u1ee7 b\u00f9 \u0111\u1eafp cho chi ph\u00ed l\u00e3i vay c\u1ee7a doanh nghi\u1ec7p. V\u00ec th\u1ebf vi\u1ec7c s\u1eeda \u0111\u1ed5i quy \u0111\u1ecbnh kh\u1ed1ng ch\u1ebf chi ph\u00ed l\u00e3i vay t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 20 s\u1ebd t\u1ea1o thu\u1eadn l\u1ee3i h\u01a1n cho c\u00e1c doanh nghi\u1ec7p khi \u0111\u01b0a ra chi\u1ebfn l\u01b0\u1ee3c vay v\u1ed1n ph\u1ee5c v\u1ee5 s\u1ea3n xu\u1ea5t kinh doanh.<\/p>\n<p>\u201cTrong kinh doanh, c\u00e1c b\u00ean c\u00f3 th\u1ec3 k\u00fd h\u1ee3p \u0111\u1ed3ng vay v\u1ed1n \u0111\u1ec3 ph\u1ee5c v\u1ee5 kinh doanh. Th\u1ecfa thu\u1eadn vay c\u1ee7a hai b\u00ean th\u1ec3 hi\u1ec7n th\u00f4ng qua giao k\u1ebft v\u00e0 th\u1ef1c hi\u1ec7n h\u1ee3p \u0111\u1ed3ng. Doanh nghi\u1ec7p c\u00f3 th\u1ec3 t\u1ef1 do l\u1ef1a ch\u1ecdn c\u00e1ch th\u1ee9c huy \u0111\u1ed9ng v\u1ed1n, t\u1ef1 do kinh doanh trong nh\u1eefng ng\u00e0nh ngh\u1ec1 m\u00e0 ph\u00e1p lu\u1eadt kh\u00f4ng c\u1ea5m. Vi\u1ec7c t\u00f4n tr\u1ecdng quy\u1ec1n t\u1ef1 do kinh doanh c\u1ee7a doanh nghi\u1ec7p l\u00e0 v\u1ea5n \u0111\u1ec1 c\u00f3 t\u00ednh k\u1ebf th\u1eeba v\u00e0 ph\u00f9 h\u1ee3p v\u1edbi kinh doanh trong ti\u1ebfn tr\u00ecnh h\u1ed9i nh\u1eadp khu v\u1ef1c v\u00e0 qu\u1ed1c t\u1ebf\u201d, PGS. TS. Do\u00e3n H\u1ed3ng Nhung nh\u1eadn \u0111\u1ecbnh.<\/p>\n<p>\u0110\u1ed3ng quan \u0111i\u1ec3m, TS. C\u1ea5n V\u0103n L\u1ef1c \u0111\u00e1nh gi\u00e1, Ngh\u1ecb \u0111\u1ecbnh 20 ch\u01b0a c\u00f3 c\u01a1 s\u1edf mang t\u00ednh thuy\u1ebft ph\u1ee5c, ch\u01b0a t\u00ednh nhi\u1ec1u \u0111\u1ebfn \u0111\u1eb7c th\u00f9 c\u1ee7a Vi\u1ec7t Nam v\u00e0 nh\u1eefng ng\u00e0nh \u0111\u1eb7c th\u00f9, \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u1eb7c th\u00f9, v\u00ec th\u1ebf t\u1ea5t y\u1ebfu c\u1ea7n s\u1eeda \u0111\u1ed5i. B\u1edfi m\u1ed9t s\u1ed1 ng\u00e0nh c\u00f3 \u0111\u1eb7c th\u00f9 c\u01a1 c\u1ea5u n\u1ee3 &#8211; v\u1ed1n cao nh\u01b0 c\u00f4ng nghi\u1ec7p, b\u1ea5t \u0111\u1ed9ng s\u1ea3n, xi m\u0103ng, s\u1eaft th\u00e9p,\u2026 v\u1ed1n d\u0129 ph\u1ea3i \u0111\u1ea7u t\u01b0 nhi\u1ec1u, vay n\u1ee3 nhi\u1ec1u hay c\u00e1c doanh nghi\u1ec7p \u0111ang trong qu\u00e1 tr\u00ecnh \u0111\u1ea7u t\u01b0 m\u1edbi ho\u1eb7c doanh nghi\u1ec7p t\u00e1i c\u01a1 c\u1ea5u c\u0169ng v\u1eady.<\/p>\n<figure class=\"CmsPluginObject medium-insert-photo clicked\">\n<div><em><img decoding=\"async\" id=\"img_1575070884197\" src=\"http:\/\/cdn.reatimes.vn\/mediav2\/media_old\/upload\/f37kVu6MNjREuFS4qNF1Jw\/files\/2019\/11\/1128\/TS%20Can%20Van%20Luc.jpg\" data-original=\"http:\/\/cdn.reatimes.vn\/mediav2\/media_old\/upload\/f37kVu6MNjREuFS4qNF1Jw\/files\/2019\/11\/1128\/TS%20Can%20Van%20Luc.jpg\" \/><\/em><\/div><figcaption class=\"\"><em>TS. C\u1ea5n V\u0103n L\u1ef1c &#8211;\u00a0Chuy\u00ean gia kinh t\u1ebf<\/em><\/figcaption><\/figure>\n<p>\u00d4ng L\u1ef1c cho r\u1eb1ng: \u201cL\u00e3i su\u1ea5t cao c\u00f3 nhi\u1ec1u nguy\u00ean nh\u00e2n nh\u01b0 l\u1ea1m ph\u00e1t, m\u1ee9c \u0111\u1ed9 r\u1ee7i ro qu\u1ed1c gia v\u00e0 b\u1ea3n th\u00e2n doanh nghi\u1ec7p, chi ph\u00ed v\u1ed1n \u0111\u1ea7u v\u00e0o, chi ph\u00ed giao d\u1ecbch c\u1ee7a c\u1ea3 n\u1ec1n kinh t\u1ebf, n\u00ean l\u00e3i su\u1ea5t cho vay th\u1ef1c c\u1ee7a Vi\u1ec7t Nam \u0111ang \u1edf m\u1ee9c trung b\u00ecnh cao trong khu v\u1ef1c (b\u00ecnh qu\u00e2n 2015 \u2013 2017: Vi\u1ec7t Nam l\u00e0 5,3%; Trung Qu\u1ed1c l\u00e0 2,6%; Philippines l\u00e0 4,5%, Singapore l\u00e0 3,8%, \u1ea4n \u0110\u1ed9 l\u00e0 6,7%&#8230;) ch\u1eafc ch\u1eafn l\u00e0 cao h\u01a1n \u1edf OECD, ngh\u0129a l\u00e0 ng\u01b0\u1ee1ng l\u00e3i vay ph\u1ea3i cao h\u01a1n m\u1ee9c trung b\u00ecnh c\u1ee7a kh\u1ed1i n\u00e0y.<\/p>\n<p>Hi\u1ec7n c\u00e1c qu\u1ed1c gia ph\u00e1t tri\u1ec3n nh\u01b0: M\u1ef9, c\u00e1c qu\u1ed1c gia EU, H\u00e0n Qu\u1ed1c&#8230; \u0111\u1ec1u \u0111\u00e3 \u00e1p d\u1ee5ng m\u1ee9c 30% v\u00e0 m\u1ed9t s\u1ed1 n\u01b0\u1edbc \u0111ang ph\u00e1t tri\u1ec3n c\u0169ng \u0111ang nghi\u00ean c\u1ee9u m\u1ee9c 30%. Do \u0111\u00f3, Vi\u1ec7t Nam c\u0169ng \u00e1p d\u1ee5ng m\u1ee9c kh\u1ed1ng ch\u1ebf 30% l\u00e0 h\u1ee3p l\u00fd\u201d.<\/p>\n<\/div>\n<\/div>\n<p><strong>Mai L\u00e2m<\/strong><\/p>\n<p>&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;<\/p>\n<p><strong><em>B\u1ea5t \u0111\u1ed9ng s\u1ea3n <\/em><\/strong><strong><em>(Th\u1eddi s\u1ef1) 30-11-2019:<\/em><\/strong><\/p>\n<p><a href=\"http:\/\/reatimes.vn\/chuyen-gia-viet-nam-ap-dung-muc-khong-che-chi-phi-lai-vay-30-la-hop-ly-20191130061729627.html\"><em>http:\/\/reatimes.vn\/chuyen-gia-viet-nam-ap-dung-muc-khong-che-chi-phi-lai-vay-30-la-hop-ly-20191130061729627.html<\/em><\/a><\/p>\n<p><em>(325\/1.889)<\/em>","protected":false},"excerpt":{"rendered":"<p>(RT) &#8211; Theo \u0111\u00e1nh gi\u00e1 c\u1ee7a c\u00e1c chuy\u00ean gia, vi\u1ec7c Ch\u00ednh ph\u1ee7 quy\u1ebft \u0111\u1ecbnh s\u1eeda Ngh\u1ecb \u0111\u1ecbnh 20 v\u1ec1 chi ph\u00ed l\u00e3i vay l\u00e0 \u201c\u0111i\u1ec1u \u0111\u00e1ng m\u1eebng\u201d \u0111\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p trong n\u01b0\u1edbc, th\u1ec3 hi\u1ec7n s\u1ef1 t\u00f4n tr\u1ecdng quy\u1ec1n t\u1ef1 do kinh doanh c\u1ee7a doanh nghi\u1ec7p. S\u1eeda \u0111\u1ed5i kho\u1ea3n 3, \u0110i\u1ec1u 8, Ngh\u1ecb \u0111\u1ecbnh [&hellip;]<\/p>\n","protected":false},"author":10,"featured_media":25318,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[17,26],"tags":[],"class_list":["post-25305","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-binh-luan-gop-y","category-legal-media"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>2.373. 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