{"id":25404,"date":"2018-11-30T09:48:33","date_gmt":"2018-11-30T02:48:33","guid":{"rendered":"https:\/\/anvilaw.com\/vi\/?p=25404"},"modified":"2022-06-08T09:51:25","modified_gmt":"2022-06-08T02:51:25","slug":"2-055-khong-che-chi-phi-lai-vay-20doanh-nghiep-than-kho","status":"publish","type":"post","link":"https:\/\/anvilaw.com\/vi\/2-055-khong-che-chi-phi-lai-vay-20doanh-nghiep-than-kho\/","title":{"rendered":"2.055. Kh\u1ed1ng ch\u1ebf chi ph\u00ed l\u00e3i vay 20%,doanh nghi\u1ec7p than kh\u00f3"},"content":{"rendered":"(CL) – T\u1ea1i H\u1ed9i ngh\u1ecb \u0111\u1ed1i tho\u1ea1i v\u1ec1 ch\u00ednh s\u00e1ch v\u00e0 th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh thu\u1ebf, h\u1ea3i quan n\u0103m 2018 m\u1edbi \u0111\u00e2y, nhi\u1ec1u doanh nghi\u1ec7p b\u00e0y t\u1ecf s\u1ef1 kh\u00f4ng \u0111\u1ed3ng t\u00ecnh \u0111\u1ed1i v\u1edbi Ngh\u1ecb \u0111\u1ecbnh 20 li\u00ean quan \u0111\u1ebfn vi\u1ec7c kh\u1ed1ng ch\u1ebf chi ph\u00ed l\u00e3i vay \u1edf m\u1ee9c 20% v\u00e0 \u0111\u00e3 \u0111\u1ec1 xu\u1ea5t B\u1ed9 T\u00e0i ch\u00ednh, T\u1ed5ng c\u1ee5c Thu\u1ebf xem x\u00e9t \u0111\u1ec1 xu\u1ea5t Ch\u00ednh ph\u1ee7 s\u1eeda \u0111\u1ed5i.<\/strong><\/p>\n

\u0110\u1ed1i tho\u1ea1i ch\u00ednh s\u00e1ch thu\u1ebf v\u00e0 h\u1ea3i quan \u0111\u01b0\u1ee3c B\u1ed9 T\u00e0i ch\u00ednh t\u1ed5 ch\u1ee9c trong nh\u1eefng n\u0103m g\u1ea7n \u0111\u00e2y nh\u1eb1m l\u1eafng nghe \u00fd ki\u1ebfn ph\u1ea3n h\u1ed3i t\u1eeb ph\u00eda c\u1ed9ng \u0111\u1ed3ng doanh nghi\u1ec7p li\u00ean quan \u0111\u1ebfn c\u00e1c v\u1ea5n \u0111\u1ec1 kh\u00f3 kh\u0103n, v\u01b0\u1edbng m\u1eafc khi th\u1ef1c thi c\u00e1c ch\u00ednh s\u00e1ch, ph\u00e1p lu\u1eadt, th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh, qua \u0111\u00f3 g\u00f3p ph\u1ea7n c\u1ea3i c\u00e1ch th\u1ec3 ch\u1ebf, ch\u00ednh s\u00e1ch, th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh thu\u1ebf v\u00e0 h\u1ea3i quan theo h\u01b0\u1edbng ng\u00e0y c\u00e0ng r\u00f5 r\u00e0ng, minh b\u1ea1chh\u01a1n.<\/p>\n

T\u1ea1i h\u1ed9i ngh\u1ecb, nhi\u1ec1u \u00fd ki\u1ebfn v\u00e0 c\u00e2u h\u1ecfi \u0111\u01b0\u1ee3c c\u00e1c doanh nghi\u1ec7p \u0111\u1eb7t ra li\u00ean quan \u0111\u1ebfn Ngh\u1ecb \u0111\u1ecbnh 20 v\u1ec1 vi\u1ec7c kh\u1ed1ng ch\u1ebf chi ph\u00ed l\u00e3i vay \u1edf m\u1ee9c 20%, ngh\u0129a l\u00e0\u00a0t\u1ed5ng chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 20%<\/strong>.\u00a0C\u1ee5 th\u1ec3, n\u1ebfu m\u1ed9t doanh nghi\u1ec7p\u00a0c\u00f3 l\u1ee3i nhu\u1eadn thu\u1ea7n l\u00e0 100 \u0111\u1ed3ng, th\u00ec t\u1ed5ng chi ph\u00ed l\u00e3i vay kh\u00f4ng \u0111\u01b0\u1ee3c qu\u00e1 20 \u0111\u1ed3ng.\u00a0V\u01b0\u1ee3t qu\u00e1 m\u1ee9c n\u00e0y th\u00ec chi ph\u00ed l\u00e3i vay \u0111\u00f3 kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh l\u00e0 chi ph\u00ed h\u1ee3p l\u1ec7 v\u00e0 kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p.<\/p>\n

\"\"<\/p>\n

\u1ea2nh minh ho\u1ea1.<\/em><\/p>\n

Nhi\u1ec1u doanh nghi\u1ec7p cho r\u1eb1ng, m\u1eb7c d\u00f9 ngh\u1ecb \u0111\u1ecbnh n\u00e0y ph\u00f9 h\u1ee3p v\u1edbi th\u00f4ng l\u1ec7 qu\u1ed1c t\u1ebf, nh\u01b0ng n\u1ebfu x\u00e9t \u0111i\u1ec1u ki\u1ec7n c\u1ee7a Vi\u1ec7t Nam th\u00ec \u0111ang g\u00e2y nhi\u1ec1u kh\u00f3 kh\u0103n cho c\u00e1c doanh nghi\u1ec7p trong n\u01b0\u1edbc.<\/p>\n

\u0110\u1ea1i di\u1ec7n Ng\u00e2n h\u00e0ng Ngo\u1ea1i th\u01b0\u01a1ng Vi\u1ec7t Nam (Vietcombank<\/strong><\/a>) c\u0169ng cho r\u1eb1ng\u00a0ngh\u1ecb \u0111\u1ecbnh\u00a0n\u00e0y\u00a0kh\u00f4ng ph\u00f9 h\u1ee3p, t\u1ea1o s\u1ef1 b\u1ea5t b\u00ecnh \u0111\u1eb3ng gi\u1eefa c\u00e1c doanh nghi\u1ec7p. Vietcombank ch\u1ec9 ph\u00e1t sinh giao d\u1ecbch li\u00ean k\u1ebft trong ho\u1ea1t \u0111\u1ed9ng \u0111i thu\u00ea v\u0103n ph\u00f2ng v\u1edbi\u00a0c\u00f4ng ty m\u1eb9, ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n gi\u00e1 g\u1ea7n nh\u01b0 kh\u00f4ng th\u1ec3 nh\u01b0ng doanh nghi\u1ec7p v\u1eabn ph\u1ea3i ch\u1ecbu kh\u1ed1ng ch\u1ebf l\u00e3i vay \u1edf m\u1ee9c 20%.<\/p>\n

Tr\u01b0\u1edbc nh\u1eefng b\u0103n kho\u0103n c\u1ee7a c\u00e1c doanh nghi\u1ec7p, \u00f4ng Cao Anh Tu\u1ea5n, Ph\u00f3 T\u1ed5ng c\u1ee5c tr\u01b0\u1edfng T\u1ed5ng c\u1ee5c Thu\u1ebf,cho bi\u1ebft ch\u00ednh s\u00e1ch thu\u1ebf Vi\u1ec7t Nam c\u00e0ng ng\u00e0y c\u00e0ng ph\u1ee5c v\u1ee5 vi\u1ec7c h\u1ed9i nh\u1eadp s\u00e2u v\u00e0o kinh t\u1ebf th\u1ebf gi\u1edbi.Xu h\u01b0\u1edbng h\u1ed9i nh\u1eadp kinh t\u1ebf th\u1ebf gi\u1edbi bu\u1ed9c Vi\u1ec7t Nam ph\u1ea3i th\u1ef1c hi\u1ec7n c\u00e1c cam k\u1ebft c\u1ee7a qu\u1ed1c t\u1ebf trong vi\u1ec7c b\u00ecnh \u0111\u1eb3ng gi\u1eefa doanh nghi\u1ec7p trong n\u01b0\u1edbc v\u00e0 qu\u1ed1c t\u1ebf, trong \u0111\u00f3 c\u00f3 c\u1eaft gi\u1ea3m \u01b0u \u0111\u00e3i.<\/p>\n

Ngh\u1ecb \u0111\u1ecbnh 20 th\u1ef1c hi\u1ec7n tr\u00ean c\u01a1 s\u1edf khuy\u1ebfn ngh\u1ecb c\u1ee7a c\u00e1c n\u01b0\u1edbc\u00a0trong\u00a0T\u1ed5 ch\u1ee9c H\u1ee3p t\u00e1c v\u00e0 Ph\u00e1t tri\u1ec3n Kinh t\u1ebf\u00a0(OECD) v\u00e0 c\u00e1c n\u01b0\u1edbc G20 y\u00eau c\u1ea7u ph\u1ea3i t\u1eadp trung trong vi\u1ec7c ch\u1ed1ng chuy\u1ec3n gi\u00e1, ch\u1ed1ng x\u00f3i m\u00f2n ngu\u1ed3n thu.\u00a0Vi\u1ec7c ban h\u00e0nh\u00a0Ngh\u1ecb \u0111\u1ecbnh 20 l\u00e0 \u0111i\u1ec1u ki\u1ec7n ti\u00ean quy\u1ebft \u0111\u1ec3 Vi\u1ec7t Nam gia nh\u1eadp di\u1ec5n \u0111\u00e0n\u00a0kinh t\u1ebf\u00a0th\u1ebf gi\u1edbi.<\/p>\n

Li\u00ean quan \u0111\u1ebfn v\u1ea5n \u0111\u1ec1 n\u00e0y, trao \u0111\u1ed5i v\u1edbi b\u00e1o ch\u00ed m\u1edbi \u0111\u00e2y,\u00a0lu\u1eadt s\u01b0 Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c cho r\u1eb1ng Vi\u1ec7t Nam n\u00ean h\u1ecdc t\u1eadp th\u00eam kinh nghi\u1ec7m c\u1ee7a OECD, \u00e1p d\u1ee5ng theo h\u01b0\u1edbng \u201cm\u1edf\u201d h\u01a1n.<\/em><\/p>\n

C\u1ee5 th\u1ec3, OECD \u0111\u01b0a ra c\u00e1c quy \u0111\u1ecbnh kh\u00e1c bi\u1ec7t nh\u01b0 cho ph\u00e9p t\u00ednh tr\u00ean chi ph\u00ed l\u00e3i vay r\u00f2ng (ph\u1ea7n chi ph\u00ed l\u00e3i vay v\u01b0\u1ee3t thu nh\u1eadp l\u00e3i vay); cho ph\u00e9p doanh nghi\u1ec7p chuy\u1ec3n sang k\u1ef3 sau chi ph\u00ed l\u00e3i vay b\u1ecb lo\u1ea1i v\u00ec v\u01b0\u1ee3t qu\u00e1 m\u1ee9c kh\u1ed1ng ch\u1ebf.<\/em><\/p>\n

\u0110\u1eb7c bi\u1ec7t OECD \u00e1p d\u1ee5ng th\u00eam\u00a0m\u1ed9t t\u1ef7 l\u1ec7 bi\u1ebfn \u0111\u1ed9ng b\u00ean c\u1ea1nh t\u1ef7 l\u1ec7 c\u1ed1 \u0111\u1ecbnh 20%. C\u1ee5 th\u1ec3, n\u1ebfu t\u1ef7 l\u1ec7 chi ph\u00ed l\u00e3i vay v\u1edbi b\u00ean th\u1ee9 ba\/l\u1ee3i nhu\u1eadn tr\u01b0\u1edbc thu\u1ebf ch\u01b0a tr\u1eeb chi ph\u00ed l\u00e3i vay v\u00e0 chi ph\u00ed kh\u1ea5u hao tr\u00ean b\u00e1o c\u00e1o h\u1ee3p nh\u1ea5t c\u1ee7a to\u00e0n t\u1eadp \u0111o\u00e0n l\u1edbn h\u01a1n 20% th\u00ec cho ph\u00e9p \u00e1p d\u1ee5ng t\u1ef7 l\u1ec7 n\u00e0y cho t\u1eebng c\u00f4ng ty th\u00e0nh vi\u00ean trong t\u1eadp \u0111o\u00e0n.<\/p>\n

\u0110\u01b0\u1ee3c bi\u1ebft tr\u01b0\u1edbc \u0111\u00f3, T\u1ed5ng c\u1ee5c Thu\u1ebf c\u0169ng \u0111\u00e3 c\u00f3 bu\u1ed5i l\u00e0m vi\u1ec7c \u0111\u1ec3 gi\u1ea3i \u0111\u00e1p nh\u1eefng th\u1eafc m\u1eafc, ph\u1ea3n \u1ee9ng c\u1ee7a h\u00e0ng lo\u1ea1t doanh nghi\u1ec7p v\u1ec1 v\u1ea5n \u0111\u1ec1 n\u00e0y. Hi\u1ec7n nay, V\u1ee5 ch\u00ednh s\u00e1ch thu\u1ebf doanh nghi\u1ec7p l\u1edbn ch\u00ednh l\u00e0 \u0111\u01a1n v\u1ecb \u0111ang \u0111\u01b0\u1ee3c giao tham m\u01b0u \u0111\u1ec3 c\u00f3 k\u1ebf ho\u1ea1ch ch\u1ec9nh s\u1eeda l\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 20 cho ph\u00f9 h\u1ee3p, tr\u00e1nh t\u00e1c \u0111\u1ed9ng \u0111\u1ebfn t\u00ecnh h\u00ecnh ho\u1ea1t \u0111\u1ed9ng c\u1ee7a c\u00e1c doanh nghi\u1ec7p trong n\u01b0\u1edbc.<\/p>\n\n\n\n
Th\u1ee9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh V\u0169 Th\u1ecb Mai cho bi\u1ebft, ch\u00ednh s\u00e1ch v\u00e0 th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf v\u00e0 h\u1ea3i quan \u0111\u00f2i h\u1ecfi ph\u1ea3i li\u00ean t\u1ee5c \u0111\u01b0\u1ee3c ho\u00e0n thi\u1ec7n, c\u1eadp nh\u1eadt k\u1ecbp th\u1eddi cho ph\u00f9 h\u1ee3p v\u1edbi y\u00eau c\u1ea7u th\u1ef1c t\u1ebf.\u00a0Do \u0111\u00f3, trong qu\u00e1 tr\u00ecnh \u00e1p d\u1ee5ng c\u00e1c quy \u0111\u1ecbnh c\u1ee7a ch\u00ednh s\u00e1ch v\u00e0 th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh v\u00e0o th\u1ef1c ti\u1ec5n kh\u00f4ng tr\u00e1nh kh\u1ecfi c\u00f3 c\u00e1c kh\u00f3 kh\u0103n, v\u01b0\u1edbng m\u1eafc.<\/p>\n

B\u1ed9 T\u00e0i ch\u00ednh s\u1eb5n s\u00e0ng l\u1eafng nghe nh\u1eefng \u00fd ki\u1ebfn \u0111\u00f3ng g\u00f3p t\u1eeb ph\u00eda c\u00e1c doanh nghi\u1ec7p \u0111\u1ec3 ti\u1ebfp t\u1ee5c ho\u00e0n thi\u1ec7n ch\u00ednh s\u00e1ch, \u0111\u1ed3ng th\u1eddi gi\u1ea3i \u0111\u00e1p, t\u1ea1o \u0111i\u1ec1u ki\u1ec7n th\u00e1o g\u1ee1 kh\u00f3 kh\u0103n, v\u01b0\u1edbng m\u1eafc c\u1ee7a doanh nghi\u1ec7p v\u1ec1 th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh, ch\u00ednh s\u00e1ch thu\u1ebf v\u00e0 h\u1ea3i quan, th\u00fac \u0111\u1ea9y ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh c\u1ee7a doanh nghi\u1ec7p, g\u00f3p ph\u1ea7n c\u1ea3i thi\u1ec7n m\u00f4i tr\u01b0\u1eddng \u0111\u1ea7u t\u01b0 t\u1ea1i Vi\u1ec7t Nam.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

T\u00e2m An<\/strong><\/p>\n

CafeLand (T\u00e0i ch\u00ednh \u2013 Ch\u1ee9ng kho\u00e1n) 30-11-2018:<\/em><\/strong><\/p>\n

https:\/\/cafeland.vn\/tin-tuc\/khong-che-chi-phi-lai-vay-20doanh-nghiep-than-kho-77074.html<\/em><\/a><\/p>\n

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

(CL) – T\u1ea1i H\u1ed9i ngh\u1ecb \u0111\u1ed1i tho\u1ea1i v\u1ec1 ch\u00ednh s\u00e1ch v\u00e0 th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh thu\u1ebf, h\u1ea3i quan n\u0103m 2018 m\u1edbi \u0111\u00e2y, nhi\u1ec1u doanh nghi\u1ec7p b\u00e0y t\u1ecf s\u1ef1 kh\u00f4ng \u0111\u1ed3ng t\u00ecnh \u0111\u1ed1i v\u1edbi Ngh\u1ecb \u0111\u1ecbnh 20 li\u00ean quan \u0111\u1ebfn vi\u1ec7c kh\u1ed1ng ch\u1ebf chi ph\u00ed l\u00e3i vay \u1edf m\u1ee9c 20% v\u00e0 \u0111\u00e3 \u0111\u1ec1 xu\u1ea5t B\u1ed9 T\u00e0i […]<\/p>\n","protected":false},"author":3,"featured_media":25407,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[17,26],"tags":[],"class_list":["post-25404","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-binh-luan-gop-y","category-legal-media"],"acf":[],"yoast_head":"\n2.055. 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