{"id":25410,"date":"2018-12-03T09:51:30","date_gmt":"2018-12-03T02:51:30","guid":{"rendered":"https:\/\/anvilaw.com\/vi\/?p=25410"},"modified":"2022-06-09T21:08:01","modified_gmt":"2022-06-09T14:08:01","slug":"2-056-quy-dinh-tran-lai-vay-khien-doanh-nghiep-noi-keu-troi","status":"publish","type":"post","link":"https:\/\/anvilaw.com\/vi\/2-056-quy-dinh-tran-lai-vay-khien-doanh-nghiep-noi-keu-troi\/","title":{"rendered":"2.056. Quy \u0111\u1ecbnh tr\u1ea7n l\u00e3i vay khi\u1ebfn doanh nghi\u1ec7p n\u1ed9i \u2018k\u00eau tr\u1eddi\u2019"},"content":{"rendered":"(MTG) – Quy \u0111\u1ecbnh v\u1ec1 t\u1ef7 l\u1ec7 l\u00e3i vay t\u1ea1i 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 \u0111ang khi\u1ebfn nhi\u1ec1u doanh nghi\u1ec7p trong n\u01b0\u1edbc nh\u01b0 \u201cng\u1ed3i tr\u00ean \u0111\u1ed1ng l\u1eeda\u201d.<\/strong><\/p>\n

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Quy \u0111\u1ecbnh \u0111\u00e1nh thu\u1ebf chi ph\u00ed l\u00e3i vay qu\u00e1 20% g\u00e2y tranh c\u00e3i – \u1ea2nh: Internet<\/em><\/p>\n

Doanh nghi\u1ec7p n\u1ed9i than kh\u00f3<\/strong><\/p>\n

Kho\u1ea3n 3, \u0110i\u1ec1u 8 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y quy \u0111\u1ecbnh: \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 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\u201d. 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

T\u1ea1i h\u1ed9i ngh\u1ecb \u0111\u1ed1i tho\u1ea1i v\u1ec1 ch\u00ednh s\u00e1ch thu\u1ebf m\u1edbi \u0111\u00e2y, \u0111\u1ea1i di\u1ec7n Vietcombank c\u0169ng cho r\u1eb1ng Ngh\u1ecb \u0111\u1ecbnh 20 kh\u00f4ng ph\u00f9 h\u1ee3p, g\u00e2y ra s\u1ef1 b\u1ea5t b\u00ecnh \u0111\u1eb3ng gi\u1eefa c\u00e1c doanh nghi\u1ec7p. Theo \u0111\u00f3, c\u00f4ng ty ch\u1ee9ng kho\u00e1n 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 c\u00f4ng ty m\u1eb9, kh\u00f4ng h\u1ec1 ph\u00e1t sinh l\u00e3i vay v\u1edbi c\u00e1c doanh nghi\u1ec7p li\u00ean k\u1ebft.<\/p>\n

\u201cThu\u1ebf su\u1ea5t thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p c\u1ee7a c\u00f4ng ty m\u1eb9, c\u00f4ng ty li\u00ean k\u1ebft c\u0169ng nh\u01b0 c\u00f4ng ty ch\u1ee9ng kho\u00e1n Vietcombank \u0111\u1ec1u l\u00e0 20%. T\u00f4i \u0111\u00e1nh gi\u00e1 m\u1ee5c ti\u00eau v\u00e0 \u0111\u1ed9ng l\u1ef1c \u0111\u1ec3 c\u00e1c c\u00f4ng ty th\u1ef1c hi\u1ec7n ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n gi\u00e1 g\u1ea7n nh\u01b0 kh\u00f4ng c\u00f3. Nh\u01b0ng trao \u0111\u1ed5i v\u1edbi C\u1ee5c Thu\u1ebf H\u00e0 N\u1ed9i, T\u1ed5ng c\u1ee5c Thu\u1ebf, ch\u00fang t\u00f4i v\u1eabn ph\u1ea3i ch\u1ecbu kh\u1ed1ng ch\u1ebf tr\u1ea7n chi ph\u00ed l\u00e3i vay 20%. T\u00ednh ra, ph\u1ea3i k\u00ea khai v\u00e0 n\u1ed9p thu\u1ebf b\u1ed5 sung v\u1edbi ph\u1ea7n chi ph\u00ed v\u01b0\u1ee3t qu\u00e1 gi\u1edbi h\u1ea1n n\u00e0y, \u0111\u00e2y l\u00e0 quy \u0111\u1ecbnh kh\u00f4ng ph\u00f9 h\u1ee3p\u201d, \u0111\u1ea1i di\u1ec7n Vietcombank nh\u1eadn x\u00e9t.<\/p>\n

\u0110\u1ea1i di\u1ec7n m\u1ed9t t\u1eadp \u0111o\u00e0n kh\u00e1c c\u0169ng cho r\u1eb1ng h\u1ecd \u0111\u1ea7u t\u01b0 v\u00e0o nhi\u1ec1u l\u0129nh v\u1ef1c c\u1ea7n nhi\u1ec1u v\u1ed1n nh\u01b0 n\u00f4ng nghi\u1ec7p c\u00f4ng ngh\u1ec7 cao, gi\u00e1o d\u1ee5c, y t\u1ebf, s\u1ea3n xu\u1ea5t c\u00f4ng nghi\u1ec7p n\u1eb7ng… Trong giai \u0111o\u1ea1n \u0111\u1ea7u kh\u00f4ng th\u1ec3 ph\u00e1t sinh \u0111\u01b0\u1ee3c l\u1ee3i nhu\u1eadn hay Ebitda (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) l\u1edbn h\u01a1n 0. Do \u0111\u00f3 v\u00f4 h\u00ecnh trung, to\u00e0n b\u1ed9 chi ph\u00ed l\u00e3i vay s\u1ebd kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb cho m\u1ee5c \u0111\u00edch t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p.<\/p>\n

\u0110\u1ed3ng th\u1eddi, do \u0111\u00e1nh gi\u00e1 v\u1ec1 kh\u1ea3 n\u0103ng thu h\u00fat huy \u0111\u1ed9ng t\u00edn d\u1ee5ng, th\u1eddi gian \u0111\u1ea7u, c\u00e1c d\u1ef1 \u00e1n kh\u00f4ng th\u1ec3 tr\u1ef1c ti\u1ebfp vay v\u1ed1n ng\u00e2n h\u00e0ng m\u00e0 ph\u1ea3i c\u00f4ng ty m\u1eb9 – t\u1eadp \u0111o\u00e0n. V\u1eady n\u00ean, chi ph\u00ed l\u00e3i vay c\u1ee7a t\u1eadp \u0111o\u00e0n r\u1ea5t l\u1edbn. Vi\u1ec7c kh\u1ed1ng ch\u1ebf chi ph\u00ed l\u00e3i vay \u1edf m\u1ee9c 20% s\u1ebd g\u00e2y \u1ea3nh h\u01b0\u1edfng b\u1edfi r\u1ea5t nhi\u1ec1u chi ph\u00ed l\u00e3i vay s\u1ebd kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb cho m\u1ee5c \u0111\u00edch thu\u1ebf.<\/p>\n

Quy \u0111\u1ecbnh l\u1ea1i \u0111\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng<\/strong><\/p>\n

Trao \u0111\u1ed5i v\u1edbi ph\u00f3ng vi\u00ean b\u00e1o \u0111i\u1ec7n t\u1eed\u00a0M\u1ed9t Th\u1ebf Gi\u1edbi<\/em>\u00a0v\u1ec1 v\u1ea5n \u0111\u1ec1 n\u00e0y, TS Nguy\u1ec5n Tr\u00ed Hi\u1ebfu cho r\u1eb1ng m\u1ee5c \u0111\u00edch c\u1ee7a quy \u0111\u1ecbnh kh\u1ed1ng ch\u1ebf tr\u1ea7n l\u00e3i vay l\u00e0 nh\u1eafm v\u00e0o c\u00e1c doanh nghi\u1ec7p FDI.<\/p>\n

Theo \u00f4ng Hi\u1ebfu, c\u00f3 nh\u1eefng doanh nghi\u1ec7p vay v\u1ed1n t\u1eeb ng\u00e2n h\u00e0ng m\u1eb9 khi\u1ebfn chi ph\u00ed ho\u1ea1t \u0111\u1ed9ng c\u1ee7a h\u1ecd r\u1ea5t cao v\u00e0 t\u1eeb \u0111\u00f3, h\u1ecd b\u00e1o c\u00e1o l\u1ed7 \u0111\u1ec3 tr\u00e1nh n\u1ed9p thu\u1ebf. Vi\u1ec7c kh\u1ed1ng ch\u1ebf tr\u1ea7n 20% s\u1ebd khi\u1ebfn c\u00e1c doanh nghi\u1ec7p FDI kh\u00f4ng b\u00e1o c\u00e1o l\u1ed7 nh\u01b0 tr\u01b0\u1edbc v\u00e0 ph\u1ea3i n\u1ed9p thu\u1ebf. Tuy nhi\u00ean, c\u00e1c doanh nghi\u1ec7p c\u1ee7a Vi\u1ec7t Nam c\u0169ng b\u1ecb quy \u0111\u1ecbnh n\u00e0y \u1ea3nh h\u01b0\u1edfng khi vay v\u1ed1n ng\u00e2n h\u00e0ng \u0111\u1ec3 ho\u1ea1t \u0111\u1ed9ng.<\/p>\n

\u201cChi ph\u00ed v\u1ed1n chi\u1ebfm ph\u1ea7n r\u1ea5t l\u1edbn trong chi ph\u00ed ho\u1ea1t \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p v\u00e0 ph\u1ea7n n\u00e0y \u0111\u00e1ng l\u1ebd kh\u00f4ng ph\u1ea3i \u0111\u00f3ng thu\u1ebf. N\u1ebfu kh\u1ed1ng ch\u1ebf tr\u1ea7n th\u1ebf n\u00e0y th\u00ec doanh nghi\u1ec7p ph\u1ea3i \u0111\u00f3ng thu\u1ebf r\u1ea5t nhi\u1ec1u, b\u1ea5t l\u1ee3i cho doanh nghi\u1ec7p trong n\u01b0\u1edbc. Do \u0111\u00f3, quy \u0111\u1ecbnh n\u00e0y ch\u1ec9 n\u00ean \u00e1p d\u1ee5ng cho doanh nghi\u1ec7p n\u01b0\u1edbc ngo\u00e0i, kh\u00f4ng c\u1ea7n thi\u1ebft c\u00f3 tr\u1ea7n l\u00e3i vay cho doanh nghi\u1ec7p trong n\u01b0\u1edbc\u201d, \u00f4ng Hi\u1ebfu n\u00f3i.<\/p>\n

\"\"<\/p>\n

TS Nguy\u1ec5n Tr\u00ed Hi\u1ebfu<\/em><\/p>\n

Chia s\u1ebb th\u00eam v\u1ec1 \u0111i\u1ec1u n\u00e0y, \u00f4ng Hi\u1ebfu cho bi\u1ebft c\u00f3 t\u00ecnh tr\u1ea1ng m\u1ed9t c\u00f4ng ty m\u1eb9 \u1edf n\u01b0\u1edbc ngo\u00e0i c\u00f3 th\u1ec3 cho vay l\u1ea1i c\u00f4ng ty con \u1edf Vi\u1ec7t Nam v\u1edbi m\u1ee9c l\u00e3i su\u1ea5t r\u1ea5t cao. Sau khi \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb v\u00e0o chi ph\u00ed ho\u1ea1t \u0111\u1ed9ng th\u00ec c\u00f4ng ty con \u1edf Vi\u1ec7t Nam s\u1ebd gi\u1ea3m l\u1ee3i nhu\u1eadn ho\u1eb7c th\u1eadm ch\u00ed thua l\u1ed7 n\u00ean ch\u1ec9 \u0111\u00f3ng thu\u1ebf r\u1ea5t \u00edt ho\u1eb7c kh\u00f4ng ph\u1ea3i \u0111\u00f3ng thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p.<\/p>\n

Khi \u0111\u00f3 theo \u00f4ng Hi\u1ebfu, ph\u1ea7n l\u1ee3i nhu\u1eadn \u0111\u00e3 \u0111\u01b0\u1ee3c chuy\u1ec3n v\u1ec1 c\u00f4ng ty m\u1eb9 \u1edf n\u01b0\u1edbc ngo\u00e0i th\u00f4ng qua chi ph\u00ed tr\u1ea3 l\u00e3i vay. C\u00f4ng ty m\u1eb9 v\u00e0 c\u00f4ng ty con \u1edf 2 qu\u1ed1c gia v\u1edbi 2 ch\u1ebf \u0111\u1ed9 thu\u1ebf kh\u00e1c nhau th\u00ec h\u1ecd c\u00f3 th\u1ec3 l\u1ee3i d\u1ee5ng ch\u00eanh l\u1ec7ch thu\u1ebf \u0111\u1ec3 tr\u1ee5c l\u1ee3i.<\/p>\n

Tuy nhi\u00ean, v\u1edbi c\u00e1c doanh nghi\u1ec7p trong n\u01b0\u1edbc c\u00f3 c\u00f9ng m\u1ee9c thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p, n\u1ebfu ph\u1ea7n l\u1ee3i nhu\u1eadn t\u1eeb c\u00f4ng ty con chuy\u1ec3n qua cho c\u00f4ng ty m\u1eb9 theo h\u00ecnh th\u1ee9c tr\u00ean th\u00ec c\u00f4ng ty m\u1eb9 c\u0169ng ph\u1ea3i \u0111\u00f3ng thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p v\u1edbi ph\u1ea7n l\u1ee3i nhu\u1eadn \u0111\u00f3.<\/p>\n

V\u00ec v\u1eady, chuy\u00ean gia n\u00e0y cho r\u1eb1ng c\u1ea7n quy \u0111\u1ecbnh l\u1ea1i \u0111\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 20. M\u1ed9t gi\u1ea3i ph\u00e1p kh\u00e1c l\u00e0 thay v\u00ec c\u00f3 m\u1ed9t tr\u1ea7n quy \u0111\u1ecbnh l\u00e3i vay th\u00ec c\u01a1 quan thu\u1ebf c\u1ea7n t\u0103ng c\u01b0\u1eddng thanh tra. C\u01a1 quan thu\u1ebf \u0111\u00e3 c\u00f3 kinh nghi\u1ec7m trong v\u1ea5n \u0111\u1ec1 n\u00e0y n\u00ean n\u1ebfu t\u0103ng c\u01b0\u1eddng thanh tra m\u1ed9t c\u00e1ch th\u1ef1c s\u1ef1 th\u00ec c\u0169ng c\u00f3 hi\u1ec7u qu\u1ea3.<\/p>\n

C\u00f2n theo LS Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c – Tr\u1ecdng t\u00e0i vi\u00ean Trung t\u00e2m Tr\u1ecdng t\u00e0i Qu\u1ed1c t\u1ebf Vi\u1ec7t Nam, quy \u0111\u1ecbnh n\u00e0y kh\u00f4ng ph\u00f9 h\u1ee3p v\u1edbi t\u1ea5t c\u1ea3 doanh nghi\u1ec7p trong n\u01b0\u1edbc, khi \u0111\u1ed1i t\u01b0\u1ee3ng b\u1ecb \u1ea3nh h\u01b0\u1edfng n\u1eb7ng n\u1ec1 nh\u1ea5t t\u1eeb vi\u1ec7c kh\u1ed1ng ch\u1ebf chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb 20% tr\u00ean l\u1ee3i nhu\u1eadn thu\u1ea7n tr\u01b0\u1edbc l\u00e3i v\u00e0 kh\u1ea5u hao l\u1ea1i l\u00e0 c\u00e1c doanh nghi\u1ec7p Vi\u1ec7t Nam.<\/em><\/p>\n

\u0110\u1eb7c bi\u1ec7t, nh\u1eefng doanh nghi\u1ec7p \u0111ang \u0111\u1ea7u t\u01b0 v\u00e0o nh\u1eefng ng\u00e0nh tr\u1ecdng \u0111i\u1ec3m c\u1ea7n s\u1ed1 v\u1ed1n r\u1ea5t l\u1edbn, b\u1edfi l\u1ebd c\u00e1c doanh nghi\u1ec7p c\u00f9ng c\u00f4ng ty con \u0111\u1ec1u ho\u1ea1t \u0111\u1ed9ng tr\u00ean l\u00e3nh th\u1ed5 Vi\u1ec7t Nam n\u00ean \u0111\u1ec1u ph\u1ea3i \u00e1p d\u1ee5ng c\u00e1c quy \u0111\u1ecbnh v\u1ec1 ch\u00ednh s\u00e1ch thu\u1ebf c\u1ee7a ph\u00e1p lu\u1eadt Vi\u1ec7t Nam.<\/em><\/p>\n

\u201cC\u0103n c\u1ee9 theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 9 Lu\u1eadt Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p hi\u1ec7n h\u00e0nh kh\u00f4ng c\u00f3 quy \u0111\u1ecbnh v\u1ec1 kh\u1ed1ng ch\u1ebf l\u00e3i ti\u1ec1n vay nh\u01b0 quy \u0111\u1ecbnh kho\u1ea3n 3 \u0110i\u1ec1u 8 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 20. Quy \u0111\u1ecbnh n\u00e0y t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 20 c\u0169ng ch\u01b0a ph\u00f9 h\u1ee3p v\u1edbi Lu\u1eadt Thu\u1ebf thu nh\u1eadp hi\u1ec7n h\u00e0nh n\u00ean kh\u00f4ng c\u00f3 c\u01a1 s\u1edf \u0111\u1ec3 th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh n\u00e0y\u201d, \u00f4ng \u0110\u1ee9c n\u00f3i.<\/em><\/p>\n

Doanh nghi\u1ec7p n\u1ed9i c\u0169ng chuy\u1ec3n gi\u00e1<\/strong><\/p>\n

C\u0169ng chia s\u1ebb v\u1edbi\u00a0M\u1ed9t Th\u1ebf Gi\u1edbi\u00a0<\/em>v\u1ec1 v\u1ea5n \u0111\u1ec1 n\u00e0y, PGS-TS \u0110inh Tr\u1ecdng Th\u1ecbnh (H\u1ecdc vi\u1ec7n T\u00e0i ch\u00ednh) cho r\u1eb1ng quy \u0111\u1ecbnh n\u00e0y c\u0169ng n\u00ean l\u00e0m. Trong c\u00e1c v\u1ea5n \u0111\u1ec1 v\u1ec1 chuy\u1ec3n gi\u00e1 th\u00ec ph\u1ed5 bi\u1ebfn vi\u1ec7c c\u00e1c doanh nghi\u1ec7p li\u00ean k\u1ebft chuy\u1ec3n ph\u1ea9n l\u1ee3i nhu\u1eadn t\u1eeb doanh nghi\u1ec7p trong n\u01b0\u1edbc ra n\u01b0\u1edbc ngo\u00e0i.<\/p>\n

Theo \u00f4ng Th\u1ecbnh, quy \u0111\u1ecbnh n\u00e0y bu\u1ed9c c\u00e1c doanh nghi\u1ec7p khi s\u1ea3n xu\u1ea5t kinh doanh ph\u1ea3i c\u00f3 m\u1ed9t l\u01b0\u1ee3ng v\u1ed1n t\u1ef1 c\u00f3 nh\u1ea5t \u0111\u1ecbnh. N\u1ebfu doanh nghi\u1ec7p \u0111i vay th\u00ec ch\u1ec9 trong gi\u1edbi h\u1ea1n nh\u1ea5t \u0111\u1ecbnh. Tr\u01b0\u1edbc \u0111\u00e2y, Vi\u1ec7t Nam \u0111\u00e3 c\u00f3 quy \u0111\u1ecbnh ch\u1ec9 ch\u1ea5p nh\u1eadn cho c\u00e1c doanh nghi\u1ec7p c\u00f3 v\u1ed1n \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i \u0111\u01b0\u1ee3c vay v\u1edbi l\u00e3i su\u1ea5t kh\u00f4ng qu\u00e1 1,2 l\u1ea7n so v\u1edbi l\u00e3i su\u1ea5t li\u00ean ng\u00e2n h\u00e0ng. Quy \u0111\u1ecbnh kh\u1ed1ng ch\u1ebf tr\u1ea7n l\u00e3i vay c\u0169ng c\u1ee5 th\u1ec3 h\u00f3a h\u01a1n quy \u0111\u1ecbnh n\u00e0y.<\/p>\n

\u201cHi\u1ec7n nay, ch\u00fang ta \u0111\u00e3 h\u1ed9i nh\u1eadp s\u00e2u r\u1ed9ng n\u00ean kh\u00f4ng th\u1ec3 ph\u00e2n bi\u1ec7t doanh nghi\u1ec7p trong n\u01b0\u1edbc v\u1edbi n\u01b0\u1edbc ngo\u00e0i, n\u00ean quy \u0111\u1ecbnh n\u00e0y c\u1ea7n ph\u1ea3i \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n chung v\u1edbi c\u00e1c doanh nghi\u1ec7p ch\u1ee9 kh\u00f4ng th\u1ec3 ph\u00e2n bi\u1ec7t. H\u01a1n n\u1eefa, nhi\u1ec1u doanh nghi\u1ec7p trong n\u01b0\u1edbc c\u0169ng th\u1ef1c hi\u1ec7n chuy\u1ec3n gi\u00e1, n\u00ean c\u0169ng c\u1ea7n ph\u1ea3i \u00e1p d\u1ee5ng \u0111i\u1ec1u n\u00e0y\u201d, \u00f4ng Th\u1ecbnh n\u00f3i.<\/p>\n

Tuy nhi\u00ean theo \u00f4ng Th\u1ecbnh, v\u1edbi nh\u1eefng tr\u01b0\u1eddng h\u1ee3p \u0111\u1eb7c bi\u1ec7t ho\u1eb7c c\u00f3 v\u1ea5n \u0111\u1ec1 \u0111\u1eb7c bi\u1ec7t th\u00ec c\u00e1c doanh nghi\u1ec7p c\u00f3 th\u1ec3 \u0111\u1ec1 ngh\u1ecb c\u01a1 quan thu\u1ebf xem x\u00e9t c\u1ee5 th\u1ec3 tr\u01b0\u1eddng h\u1ee3p c\u1ee7a m\u00ecnh. Khi \u0111\u00f3, c\u01a1 quan ch\u1ee9c n\u0103ng s\u1ebd ti\u1ebfn h\u00e0nh ki\u1ec3m tra, gi\u00e1m s\u00e1t v\u00e0 c\u00f3 th\u1ec3 c\u00f3 c\u00e1ch \u00e1p d\u1ee5ng ri\u00eang cho doanh nghi\u1ec7p \u0111\u00f3.<\/p>\n

\"\"<\/p>\n

PGS-TS \u0110inh Tr\u1ecdng Th\u1ecbnh<\/em><\/p>\n

Trao \u0111\u1ed5i v\u1edbi b\u00e1o ch\u00ed b\u00ean l\u1ec1 H\u1ed9i ngh\u1ecb \u0110\u1ed1i tho\u1ea1i v\u1ec1 ch\u00ednh s\u00e1ch v\u00e0 th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh thu\u1ebf, \u00f4ng Cao Anh Tu\u1ea5n – Ph\u00f3 T\u1ed5ng c\u1ee5c tr\u01b0\u1edfng T\u1ed5ng c\u1ee5c Thu\u1ebf cho bi\u1ebf, hi\u1ec7n ch\u01b0a c\u00f3 doanh nghi\u1ec7p FDI n\u00e0o ho\u1ea1t \u0111\u1ed9ng \u1edf Vi\u1ec7t Nam ki\u1ebfn ngh\u1ecb v\u1ec1 Ngh\u1ecb \u0111\u1ecbnh 20, ch\u1ec9 c\u00f3 m\u1ed9t s\u1ed1 \u00edt doanh nghi\u1ec7p trong n\u01b0\u1edbc c\u00f3 th\u1ec3 do c\u00e1ch ti\u1ebfp c\u1eadn ho\u1eb7c do c\u00e1ch hi\u1ec3u c\u0169ng nh\u01b0 th\u1ef1c hi\u1ec7n c\u00f2n c\u00f3 nh\u1eefng v\u01b0\u1edbng m\u1eafc.<\/p>\n

Theo b\u00e1o c\u00e1o, trong h\u01a1n 600.000 doanh nghi\u1ec7p th\u00ec hi\u1ec7n c\u00f3 h\u01a1n 4.000 doanh nghi\u1ec7p k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft. Do \u0111\u00f3, c\u01a1 quan thu\u1ebf s\u1ebd r\u00e0 so\u00e1t tr\u00ean nh\u1eefng doanh nghi\u1ec7p n\u00e0y.<\/p>\n

\u201cCh\u00fang t\u00f4i c\u0169ng r\u1ea5t chia s\u1ebb v\u1edbi c\u00e1c doanh nghi\u1ec7p Vi\u1ec7t Nam, v\u00ec v\u1eeba qua ph\u1ea3i s\u1eed d\u1ee5ng v\u1ed1n vay r\u1ea5t nhi\u1ec1u, tuy nhi\u00ean c\u0169ng ph\u1ea3i c\u00f3 l\u1ed9 tr\u00ecnh v\u00e0 ph\u1ea3i t\u00ednh to\u00e1n l\u1ea1i c\u00e1c kho\u1ea3n vay. \u1ede \u0111\u00e2y kh\u00f4ng ch\u1ec9 \u1edf v\u1ea5n \u0111\u1ec1 ch\u1ed1ng chuy\u1ec3n gi\u00e1 m\u00e0 c\u00f2n g\u00f3p ph\u1ea7n l\u00e0m l\u00e0nh m\u1ea1nh t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p v\u00e0 n\u1ec1n kinh t\u1ebf\u201d, \u00f4ng Tu\u1ea5n n\u00f3i.<\/p>\n

Lam Thanh<\/strong><\/p>\n

M\u1ed9t th\u1ebf gi\u1edbi (Kinh t\u1ebf) 04-12-2018:<\/em><\/strong><\/p>\n

https:\/\/motthegioi.vn\/kinh-te-c-67\/tai-chinh-dau-tu-c-98\/quy-dinh-tran-lai-vay-khien-doanh-nghiep-noi-keu-troi-102365.html<\/em><\/a><\/p>\n

(189\/1.606)<\/em>","protected":false},"excerpt":{"rendered":"

(MTG) – Quy \u0111\u1ecbnh v\u1ec1 t\u1ef7 l\u1ec7 l\u00e3i vay t\u1ea1i 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 \u0111ang khi\u1ebfn nhi\u1ec1u doanh nghi\u1ec7p trong n\u01b0\u1edbc nh\u01b0 \u201cng\u1ed3i tr\u00ean \u0111\u1ed1ng l\u1eeda\u201d. Quy \u0111\u1ecbnh \u0111\u00e1nh thu\u1ebf chi ph\u00ed l\u00e3i vay qu\u00e1 20% g\u00e2y tranh c\u00e3i – […]<\/p>\n","protected":false},"author":3,"featured_media":25416,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[17,26],"tags":[],"class_list":["post-25410","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-binh-luan-gop-y","category-legal-media"],"acf":[],"yoast_head":"\n2.056. 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