{"id":25423,"date":"2018-12-03T09:57:04","date_gmt":"2018-12-03T02:57:04","guid":{"rendered":"https:\/\/anvilaw.com\/vi\/?p=25423"},"modified":"2022-06-08T10:00:16","modified_gmt":"2022-06-08T03:00:16","slug":"2-057-ap-tran-lai-vay-theo-nghi-dinh-20-doanh-nghiep-fdi-gioi-lach-hay-nganh-thue-khong-dam-ra-tay","status":"publish","type":"post","link":"https:\/\/anvilaw.com\/vi\/2-057-ap-tran-lai-vay-theo-nghi-dinh-20-doanh-nghiep-fdi-gioi-lach-hay-nganh-thue-khong-dam-ra-tay\/","title":{"rendered":"2.057. \u00c1p tr\u1ea7n l\u00e3i vay theo Ngh\u1ecb \u0111\u1ecbnh 20: Doanh nghi\u1ec7p FDI \u201cgi\u1ecfi l\u00e1ch\u201d hay ng\u00e0nh Thu\u1ebf kh\u00f4ng d\u00e1m ra tay?"},"content":{"rendered":"(B\u0110S) – V\u1ea5n n\u1ea1n th\u1ea5t tho\u00e1t thu\u1ebf do doanh nghi\u1ec7p FDI chuy\u1ec3n gi\u00e1 ng\u00e0y c\u00e0ng nh\u1ee9c nh\u1ed1i d\u01b0\u1eddng nh\u01b0 \u0111ang ch\u1ec9 ra r\u1eb1ng Ph\u00f2ng Thanh tra gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng c\u1ee7a T\u1ed5ng C\u1ee5c Thu\u1ebf v\u1eabn ch\u01b0a ph\u00e1t huy \u0111\u01b0\u1ee3c vai tr\u00f2 c\u1ee7a m\u00ecnh.<\/strong><\/p>\n

Ph\u00f2ng thanh tra chuy\u1ec3n gi\u00e1 ch\u1ec9 l\u00e0 \u201cb\u00ecnh phong\u201d?<\/strong><\/p>\n

N\u0103m 2015, B\u1ed9 T\u00e0i ch\u00ednh th\u00e0nh l\u1eadp Ph\u00f2ng thanh tra gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng thu\u1ed9c thanh tra T\u1ed5ng c\u1ee5c Thu\u1ebf v\u00e0 ph\u00f2ng thanh tra t\u1ea1i 4 c\u1ee5c thu\u1ebf: H\u00e0 N\u1ed9i, TP.HCM, B\u00ecnh D\u01b0\u01a1ng, \u0110\u1ed3ng Nai v\u1edbi m\u1ee5c \u0111\u00edch t\u1ea1o m\u00f4i tr\u01b0\u1eddng c\u1ea1nh tranh b\u00ecnh \u0111\u1eb3ng, c\u00f4ng b\u1eb1ng gi\u1eefa c\u00e1c doanh nghi\u1ec7p, ng\u0103n ch\u1eb7n c\u00e1c h\u00e0nh vi gian l\u1eadn thu\u1ebf qua \u0111\u1ecbnh gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng, h\u1ea1n ch\u1ebf t\u00ecnh tr\u1ea1ng th\u1ea5t thu ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc.<\/p>\n

Nh\u01b0ng t\u1eeb \u0111\u00f3 \u0111\u1ebfn nay, nh\u00ecn l\u1ea1i nh\u1eefng v\u1ea5n \u0111\u1ec1 \u0111ang c\u00f2n t\u1ed3n t\u1ea1i trong chuy\u1ec3n gi\u00e1 c\u1ee7a c\u00e1c doanh nghi\u1ec7p FDI, d\u01b0\u1eddng nh\u01b0 v\u1eabn ch\u01b0a th\u1ea5y r\u00f5 d\u1ea5u \u1ea5n c\u1ee7a Ph\u00f2ng Thanh tra gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng.<\/p>\n

Kh\u00f4ng th\u1ec3 ph\u1ee7 nh\u1eadn nh\u1eefng \u0111\u00f3ng g\u00f3p c\u1ee7a khu v\u1ef1c FDI cho n\u1ec1n kinh t\u1ebf Vi\u1ec7t Nam, song \u0111i\u1ec1u \u0111\u00e1ng quan ng\u1ea1i l\u00e0 v\u1ea5n \u0111\u1ec1 tr\u00e1nh thu\u1ebf n\u00f3i chung v\u00e0 chuy\u1ec3n gi\u00e1 n\u00f3i ri\u00eang c\u1ee7a nhi\u1ec1u doanh nghi\u1ec7p FDI th\u1eddi gian qua \u0111\u00e3 khi\u1ebfn ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc th\u1ea5t thu qu\u00e1 l\u1edbn.<\/p>\n

Theo b\u00e1o c\u00e1o c\u1ee7a Ph\u00f2ng Th\u01b0\u01a1ng m\u1ea1i v\u00e0 C\u00f4ng nghi\u1ec7p Vi\u1ec7t Nam (VCCI), m\u1ed7i n\u0103m c\u00f3 kho\u1ea3ng t\u1eeb 40 \u2013 50% doanh nghi\u1ec7p FDI k\u00ea khai l\u1ed7, trong \u0111\u00f3, c\u00f3 r\u1ea5t nhi\u1ec1u doanh nghi\u1ec7p l\u1ed7 li\u00ean t\u1ee5c trong nhi\u1ec1u n\u0103m, th\u1eadm ch\u00ed c\u00f3 doanh nghi\u1ec7p l\u1ed7 l\u0169y k\u1ebf \u0111\u1ebfn m\u1ee9c \u00e2m v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu nh\u01b0ng v\u1eabn ti\u1ebfp t\u1ee5c ho\u1ea1t \u0111\u1ed9ng b\u00ecnh th\u01b0\u1eddng, ch\u01b0a k\u1ec3 c\u00f2n m\u1edf r\u1ed9ng quy m\u00f4 kinh doanh.<\/p>\n

M\u1ed9t s\u1ed1 \u0111\u1ecba ph\u01b0\u01a1ng thu h\u00fat nhi\u1ec1u doanh nghi\u1ec7p FDI nh\u01b0 TP.HCM, B\u00ecnh D\u01b0\u01a1ng, t\u1ef7 l\u1ec7 doanh nghi\u1ec7p FDI k\u00ea khai l\u1ed7 l\u00ean \u0111\u1ebfn 50 \u2013 60%. Trong \u0111\u00f3, c\u00f3 nhi\u1ec1u doanh nghi\u1ec7p k\u00ea khai l\u1ed7 trong nhi\u1ec1u n\u0103m. Theo b\u00e1o c\u00e1o g\u1ea7n \u0111\u00e2y nh\u1ea5t v\u00e0o \u0111\u1ea7u n\u0103m 2018 c\u1ee7a VCCI, c\u00f3 \u0111\u1ebfn 37,9% doanh nghi\u1ec7p FDI b\u00e1o c\u00e1o l\u1ed7 trong n\u0103m 2017.<\/p>\n

T\u00ecnh tr\u1ea1ng k\u00ea khai l\u1ed7 kh\u00f4ng c\u00e1 bi\u1ec7t trong b\u1ea5t k\u1ef3 ng\u00e0nh ngh\u1ec1 n\u00e0o nh\u01b0ng th\u01b0\u1eddng ph\u1ed5 bi\u1ebfn \u1edf c\u00e1c ng\u00e0nh ngh\u1ec1 nh\u01b0 ch\u1ebf bi\u1ebfn ch\u1ebf t\u1ea1o, s\u1ea3n xu\u1ea5t h\u00e0ng may m\u1eb7c, da gi\u1ea7y, s\u1ea3n xu\u1ea5t c\u00e1c m\u1eb7t h\u00e0ng gia d\u1ee5ng, b\u00e1n l\u1ebb, n\u01b0\u1edbc gi\u1ea3i kh\u00e1t\u2026<\/p>\n

Theo th\u00f4ng tin c\u1ee7a C\u1ee5c thu\u1ebf TP.HCM, c\u00e1c doanh nghi\u1ec7p FDI trong l\u0129nh v\u1ef1c si\u00eau th\u1ecb, b\u00e1n l\u1ebb, n\u01b0\u1edbc gi\u1ea3i kh\u00e1t \u0111\u1ee9ng \u0111\u1ea7u danh s\u00e1ch c\u00e1c doanh nghi\u1ec7p lu\u00f4n b\u00e1o l\u1ed7. M\u1ed9t s\u1ed1 b\u00e1o c\u00e1o kh\u00e1c cho th\u1ea5y, c\u00f3 \u0111\u1ebfn 90% s\u1ed1 doanh nghi\u1ec7p FDI ho\u1ea1t \u0111\u1ed9ng trong l\u0129nh v\u1ef1c may m\u1eb7c \u1edf TP.HCM c\u00f3 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh l\u1ed7 trong khi h\u1ea7u h\u1ebft c\u00e1c doanh nghi\u1ec7p n\u1ed9i \u0111\u1ecba ho\u1ea1t \u0111\u1ed9ng trong c\u00f9ng ng\u00e0nh l\u1ea1i c\u00f3 l\u00e3i.<\/p>\n

\u0110i\u1ec1u n\u00e0y m\u00e2u thu\u1eabn v\u1edbi th\u1ef1c t\u1ebf khi xung quanh c\u00e1c doanh nghi\u1ec7p n\u1ed9i \u0111\u1ecba th\u01b0\u1eddng \u0111\u01b0\u1ee3c \u0111\u00e1nh gi\u00e1 c\u00f3 n\u0103ng l\u1ef1c v\u00e0 l\u1ee3i th\u1ebf c\u1ea1nh tranh th\u1ea5p h\u01a1n nhi\u1ec1u so v\u1edbi c\u00e1c doanh nghi\u1ec7p FDI c\u00f9ng ng\u00e0nh. \u0110\u00e1ng ch\u00fa \u00fd l\u00e0 m\u1eb7c d\u00f9 l\u1ed7, th\u1eadm ch\u00ed l\u1ed7 l\u0169y k\u1ebf \u0111\u1ebfn m\u1ee9c \u00e2m v\u1ed1n nh\u01b0ng kh\u00f4ng \u00edt doanh nghi\u1ec7p FDI v\u1eabn ti\u1ebfp t\u1ee5c m\u1edf r\u1ed9ng quy m\u00f4 kinh doanh thay v\u00ec ph\u00e1 s\u1ea3n, \u0111\u00f3ng c\u1eeda s\u1ea3n xu\u1ea5t?<\/p>\n

Theo c\u00e1c chuy\u00ean gia v\u1ec1 thu\u1ebf, th\u1ee7 \u0111o\u1ea1n c\u1ee7a c\u00e1c c\u00f4ng ty \u0111a qu\u1ed1c gia l\u00e0 l\u1ee3i d\u1ee5ng s\u1ef1 kh\u00e1c bi\u1ec7t trong ch\u00ednh s\u00e1ch thu\u1ebf gi\u1eefa c\u00e1c qu\u1ed1c gia, v\u00f9ng l\u00e3nh th\u1ed5 v\u00e0 l\u1ee3i d\u1ee5ng ch\u1ebf \u0111\u1ed9 \u01b0u \u0111\u00e3i thu\u1ebf c\u1ee7a c\u00e1c qu\u1ed1c gia, v\u00f9ng, mi\u1ec1n \u0111\u1ec3 x\u00e2y d\u1ef1ng v\u00e0 \u00e1p d\u1ee5ng m\u1ed9t ch\u00ednh s\u00e1ch v\u1ec1 gi\u00e1 giao d\u1ecbch n\u1ed9i b\u1ed9 trong t\u1eadp \u0111o\u00e0n.\u00a0\u0110\u1ea7u ti\u00ean, doanh nghi\u1ec7p FDI th\u00e0nh l\u1eadp c\u00f4ng ty v\u1ecf b\u1ecdc, c\u00f4ng ty kh\u00f4ng c\u00f3 ho\u1ea1t \u0111\u1ed9ng th\u1ef1c ch\u1ea5t t\u1ea1i n\u01a1i n\u00e0y \u0111\u1ec3 chuy\u1ec3n gi\u00e1, d\u1eabn t\u1edbi nguy c\u01a1 suy gi\u1ea3m ngu\u1ed3n thu c\u1ee7a qu\u1ed1c gia n\u01a1i t\u1ea1o ra l\u1ee3i nhu\u1eadn. \u0110\u00e2y l\u00e0 th\u00e1ch th\u1ee9c l\u1edbn c\u1ee7a c\u00e1c qu\u1ed1c gia c\u0169ng nh\u01b0 \u1edf Vi\u1ec7t Nam.<\/p>\n

B\u00e1o c\u00e1o t\u1ed5ng h\u1ee3p c\u1ee7a c\u01a1 quan thu\u1ebf trong kho\u1ea3ng 5 \u0111\u1ebfn 6 n\u0103m qua cho th\u1ea5y \u0111\u00e3 c\u00f3 kho\u1ea3ng 1,5 t\u1ef7 USD s\u1ed1 ti\u1ec1n gi\u1ea3m l\u1ed7 v\u00e0 s\u1ed1 truy thu thu\u1ebf l\u00e0 10.000 t\u1ef7 \u0111\u1ed3ng. Nh\u01b0ng nhi\u1ec1u chuy\u00ean gia l\u1ea1i \u0111\u1eb7t c\u00e2u h\u1ecfi li\u1ec7u nh\u01b0 v\u1eady \u0111\u00e3 \u0111\u1ee7 ch\u01b0a khi m\u00e0 m\u1ed7i n\u0103m c\u01a1 quan ch\u1ee9c n\u0103ng ch\u1ec9 thanh tra s\u1ed1 \u00edt doanh nghi\u1ec7p. N\u1ebfu t\u0103ng s\u1ed1 l\u01b0\u1ee3ng doanh nghi\u1ec7p b\u1ecb thanh tra th\u00ec s\u1ed1 ti\u1ec1n gi\u1ea3m l\u1ed7 v\u00e0 truy thu thu\u1ebf c\u00f3 th\u1ec3 s\u1ebd c\u00f2n l\u1edbn h\u01a1n r\u1ea5t nhi\u1ec1u.<\/p>\n

Nh\u01b0ng t\u1ea1i sao ng\u00e0nh thu\u1ebf kh\u00f4ng t\u0103ng c\u01b0\u1eddng nh\u00e2n s\u1ef1 v\u00e0 c\u00f4ng c\u1ee5 \u0111\u1ec3 ki\u1ec3m so\u00e1t vi\u1ec7c n\u00e0y? M\u00e0 l\u1ea1i ch\u1ecdn c\u00e1ch \u00e1p tr\u1ea7n l\u00e3i su\u1ea5t theo Ngh\u1ecb \u0111\u1ecbnh 20 cho doanh nghi\u1ec7p trong khi th\u1ef1c tr\u1ea1ng\u00a0chuy\u1ec3n gi\u00e1\u00a0\u0111a ph\u1ea7n di\u1ec5n ra \u1edf c\u00e1c doanh nghi\u1ec7p FDI nh\u01b0ng lu\u1eadt n\u00e0y l\u1ea1i \u0111\u01b0\u1ee3c ph\u1ed5 bi\u1ebfn \u0111\u1ec3 \u00e1p d\u1ee5ng cho t\u1ea5t c\u1ea3 khi\u1ebfn doanh nghi\u1ec7p n\u1ed9i \u0111\u1ecba b\u1ecb d\u1ed3n v\u00e0o th\u1ebf \u201ctr\u0103m d\u00e2u l\u1ea1i \u0111\u1ed5 \u0111\u1ea7u t\u1eb1m\u201d (?).<\/p>\n

Th\u1eadm ch\u00ed, ch\u1ee7 m\u1ed9t doanh nghi\u1ec7p chia s\u1ebb: \u201cVi\u1ec7c\u00a0\u00e1p tr\u1ea7n l\u00e3i su\u1ea5t theo Ngh\u1ecb \u0111\u1ecbnh 20 khi\u1ebfn nh\u1eefng doanh nghi\u1ec7p trong n\u01b0\u1edbc nh\u01b0 ch\u00fang t\u00f4i c\u1ea3m th\u1ea5y ng\u01b0\u1eddi trong nh\u00e0 \u0111ang b\u1ecb b\u1eaft n\u1ea1t, c\u00f2n doanh nghi\u1ec7p n\u01b0\u1edbc ngo\u00e0i \u201cngang nhi\u00ean\u201d chuy\u1ec3n gi\u00e1 th\u00ec ng\u00e0nh thu\u1ebf kh\u00f4ng d\u00e1m \u0111\u1ed9ng tay\u201d.<\/p>\n

Theo Lu\u1eadt s\u01b0 Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c (Gi\u00e1m \u0111\u1ed1c C\u00f4ng ty ANVI), qu\u00e1 tr\u00ecnh th\u1ef1c thi c\u1ee7a c\u00e1c c\u00e1n b\u1ed9 ng\u00e0nh Thu\u1ebf \u0111ang c\u00f3 v\u1ea5n \u0111\u1ec1, ch\u01b0a l\u00e0m d\u1ee9t \u0111i\u1ec3m, ki\u00ean quy\u1ebft, \u0111\u1ebfn n\u01a1i \u0111\u1ebfn ch\u1ed1n. \u0110i\u1ec1u n\u00e0y ph\u1ea3i \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, trong \u0111\u00f3, kh\u00f4ng lo\u1ea1i tr\u1eeb c\u1ea3 v\u1ea5n \u0111\u1ec1 ti\u00eau c\u1ef1c, tham nh\u0169ng. Cu\u1ed1i c\u00f9ng, vi\u1ec7c x\u1eed ph\u1ea1t ph\u1ea3i n\u1eb7ng v\u00e0 nghi\u00eam, \u0111\u1ec3 \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng d\u00e1m t\u00e1i ph\u1ea1m.<\/em><\/p>\n

V\u00ed d\u1ee5, t\u1ea1i Singapore, d\u00f9 kh\u00f4ng quy \u0111\u1ecbnh m\u1ee9c ph\u1ea1t c\u1ee5 th\u1ec3 d\u00e0nh ri\u00eang cho h\u00e0nh vi chuy\u1ec3n gi\u00e1 nh\u01b0ng m\u1ee9c ph\u1ea1t chung cho c\u00e1c vi ph\u1ea1m v\u1ec1 thu\u1ebf \u1edf qu\u1ed1c gia n\u00e0y l\u00e0 t\u1eeb 100 \u2013 400% kho\u1ea3n thu\u1ebf ph\u1ea3i tr\u1ea3. \u00c1n ph\u1ea1t s\u1ebd \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng n\u1ebfu \u0111\u01a1n v\u1ecb \u0111\u00f3ng thu\u1ebf kh\u00f4ng c\u00f3 ho\u1eb7c kh\u00f4ng cung c\u1ea5p \u0111\u1ea7y \u0111\u1ee7 t\u00e0i li\u1ec7u li\u00ean quan vi\u1ec7c \u0111i\u1ec1u tra chuy\u1ec3n gi\u00e1.<\/p>\n

C\u00e2u chuy\u1ec7n \u0111\u1ea1i gia b\u1ea5t \u0111\u1ed9ng s\u1ea3n Keangnam Vina l\u00e0 m\u1ed9t v\u00ed d\u1ee5 \u0111i\u1ec3n h\u00ecnh v\u00e0 b\u00e1o \u0111\u1ed9ng cho t\u00ecnh tr\u1ea1ng chuy\u1ec3n gi\u00e1 c\u1ee7a c\u00e1c doanh nghi\u1ec7p n\u01b0\u1edbc ngo\u00e0i tr\u00ean l\u00e3nh th\u1ed5 Vi\u1ec7t Nam.<\/p>\n

Trong nh\u1eefng n\u0103m ho\u1ea1t \u0111\u1ed9ng t\u1ea1i Vi\u1ec7t Nam, \u0111\u1ea1i gia b\u1ea5t \u0111\u1ed9ng s\u1ea3n Keangnam Vina \u0111\u00e3 d\u00f9ng \u201cchi\u00eau\u201d bi\u1ebfn ho\u1ea1t \u0111\u1ed9ng kinh doanh t\u1eeb ch\u1ed7 doanh thu l\u1edbn th\u00e0nh l\u1ee3i nhu\u1eadn \u201c\u00e2m\u201d v\u00e0 nghi\u1ec5m nhi\u00ean kh\u00f4ng ph\u1ea3i n\u1ed9p thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p v\u1edbi Vi\u1ec7t Nam. Nh\u1edd \u0111\u00f3, h\u00e0ng ngh\u00ecn t\u1ef7 \u0111\u1ed3ng thu \u0111\u01b0\u1ee3c tr\u00ean l\u00e3nh th\u1ed5 Vi\u1ec7t Nam \u0111\u01b0\u1ee3c \u201cc\u1ea5t c\u00e1nh bay v\u1ec1 H\u00e0n Qu\u1ed1c\u201d.<\/p>\n

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Kh\u00e1ch mua c\u0103n h\u1ed9 t\u1eebng kh\u1edfi ki\u1ec7n ch\u1ee7 \u0111\u1ea7u t\u01b0 t\u00f2a nh\u00e0 Keangnam v\u00ec vi ph\u1ea1m trong s\u1eed d\u1ee5ng ngo\u1ea1i t\u1ec7\u2026<\/p>\n

Thu\u1ebf ch\u1ec9 \u201cs\u1edd\u201d Keangnam Vina sau khi c\u01b0 d\u00e2n \u201cbi\u1ec3u t\u00ecnh\u201d!<\/strong><\/p>\n

Chuy\u1ec7n l\u00e0, v\u00e0o th\u1eddi \u0111i\u1ec3m 2013, Keangnam Vina, ch\u1ee7 \u0111\u1ea7u t\u01b0 c\u1ee7a t\u00f2a nh\u00e0 cao nh\u1ea5t Vi\u1ec7t Nam l\u00fac b\u1ea5y gi\u1edd \u2013 Keangnam Landmark Tower (H\u00e0 N\u1ed9i), \u0111\u00e3 b\u00e1o l\u1ed7 li\u00ean t\u1ee5c sau 5 n\u0103m v\u00e0o Vi\u1ec7t Nam. Th\u1eadm ch\u00ed, n\u0103m 2011, khi to\u00e0 nh\u00e0 Keangnam \u0111i v\u00e0o v\u1eadn h\u00e0nh, doanh thu c\u1ee7a c\u00f4ng ty n\u00e0y l\u00ean t\u1edbi h\u01a1n 5.000 t\u1ef7 \u0111\u1ed3ng th\u00ec \u0111i\u1ec7p kh\u00fac l\u1ed7 v\u1eabn t\u00e1i di\u1ec5n.<\/p>\n

Tuy nhi\u00ean h\u00e0nh vi chuy\u1ec3n gi\u00e1 m\u00e3i m\u1edbi \u0111\u01b0\u1ee3c ph\u00e1t hi\u1ec7n th\u00f4ng qua s\u1ef1 ki\u1ec7n Keangnam Vina d\u1ecda c\u1eaft \u0111i\u1ec7n, c\u1eaft thang m\u00e1y c\u1ee7a c\u01b0 d\u00e2n, r\u1ed3i tuy\u00ean b\u1ed1 s\u1ebd tr\u1ea3 l\u1ea1i t\u00f2a nh\u00e0 cho TP. H\u00e0 N\u1ed9i v\u00ec\u2026 l\u1ed7, tr\u01b0\u1edbc \u00e1p l\u1ef1c \u0111\u00f3, Keangnam Vina b\u1ecb \u0111\u01b0a v\u00e0o t\u1ea7m ng\u1eafm c\u1ee7a c\u01a1 quan thu\u1ebf. T\u1eeb \u0111\u00e2y, nh\u1eefng m\u00e1nh l\u1edbi chuy\u1ec3n gi\u00e1 c\u1ee7a ch\u1ee7 \u0111\u1ea7u t\u01b0 t\u00f2a nh\u00e0 cao nh\u1ea5t Vi\u1ec7t Nam th\u1eddi b\u1ea5y gi\u1edd l\u1ea7n l\u01b0\u1ee3t \u0111\u01b0\u1ee3c ph\u01a1i b\u00e0y\u2026<\/p>\n

Sau k\u00ea\u0301t qua\u0309 thanh tra, c\u01a1 quan thu\u1ebf \u0111\u00e3 bu\u00f4\u0323c Keangnam Vina pha\u0309i th\u01b0\u0300a nh\u00e2\u0323n ha\u0300nh vi chuy\u00ea\u0309n gia\u0301 va\u0300 pha\u0309i \u0111i\u00ea\u0300u chi\u0309nh gia\u0301 l\u00ean \u0111\u00ea\u0301n 1.220 t\u1ef7 \u0111\u00f4\u0300ng. Kh\u00f4ng nh\u01b0\u0303ng v\u00e2\u0323y, Keangnam Vina co\u0300n bi\u0323 truy thu thu\u00ea\u0301 thu nh\u00e2\u0323p doanh nghi\u00ea\u0323p l\u00ean \u0111\u00ea\u0301n 95,2 t\u1ef7 \u0111\u00f4\u0300ng do \u0111i\u00ea\u0300u chi\u0309nh la\u0323i l\u01a1\u0323i nhu\u00e2\u0323n cu\u0309a giai \u0111oa\u0323n 2007 \u2013 2011.<\/p>\n

C\u00f4ng ty Keangnam Vina la\u0300 m\u00f4\u0323t c\u00f4ng ty b\u00e2\u0301t \u0111\u00f4\u0323ng sa\u0309n 100% v\u00f4\u0301n cu\u0309a Ha\u0300n Qu\u00f4\u0301c. Va\u0300o Vi\u00ea\u0323t Nam t\u01b0\u0300 tha\u0301ng 7\/2007, Keangnam Vina ky\u0301 h\u01a1\u0323p \u0111\u00f4\u0300ng chi\u0300a kho\u0301a trao tay v\u01a1\u0301i C\u00f4ng ty Keangnam Enterprise \u2013 m\u00f4\u0323t c\u00f4ng ty con c\u00f9ng thu\u00f4\u0323c t\u00e2\u0323p \u0111oa\u0300n Keangnam Ha\u0300n Qu\u00f4\u0301c, la\u0300m t\u00f4\u0309ng th\u00e2\u0300u EPC.<\/p>\n

T\u00f4\u0309ng gia\u0301 tri\u0323 cu\u0309a h\u01a1\u0323p \u0111\u00f4\u0300ng l\u00ean \u0111\u00ea\u0301n 871 tri\u00ea\u0323u USD. Vai tro\u0300 cu\u0309a Keangnam Enterprise kh\u00f4ng chi\u0309 kha\u0309o sa\u0301t, thi\u00ea\u0301t k\u00ea\u0301, cung c\u00e2\u0301p thi\u00ea\u0301t bi\u0323 ma\u0301y mo\u0301c, thi c\u00f4ng x\u00e2y d\u01b0\u0323ng d\u01b0\u0323 a\u0301n ma\u0300 co\u0300n cung c\u00e2\u0301p ca\u0309 di\u0323ch vu\u0323 t\u01b0 v\u00e2\u0301n ta\u0300i chi\u0301nh, da\u0300n x\u00ea\u0301p v\u00f4\u0301n vay cho Keangnam Vina.<\/p>\n

N\u0103m 2008, khoa\u0309n phi\u0301 t\u01b0 v\u00e2\u0301n ta\u0300i chi\u0301nh ma\u0300 Keangnam Vina tra\u0309 cho Keangnam Enterprise l\u00ean t\u01a1\u0301i 30 tri\u00ea\u0323u USD, phi\u0301 di\u0323ch vu\u0323 s\u0103\u0301p x\u00ea\u0301p ngu\u00f4\u0300n vay l\u00ean t\u01a1\u0301i 20 tri\u00ea\u0323u USD, chi phi\u0301 t\u01b0 v\u00e2\u0301n qua\u0309ng ca\u0301o, t\u01b0 v\u00e2\u0301n c\u00e2\u0301p quy\u00ea\u0300n s\u01b0\u0309 du\u0323ng \u0111\u00e2\u0301t, c\u00e2\u0301p gi\u00e2\u0301y phe\u0301p \u0111\u00e2\u0300u t\u01b0 cu\u0303ng l\u00ean \u0111\u00ea\u0301n va\u0300i tri\u00ea\u0323u USD.<\/p>\n

Do nh\u01b0\u0303ng khoa\u0309n chi phi\u0301 \u0111o\u0301, Keangnam Vina li\u00ean tu\u0323c ba\u0301o l\u00f4\u0303 va\u0300 do v\u00e2\u0323y kh\u00f4ng ph\u1ea3i n\u00f4\u0323p thu\u00ea\u0301 thu nh\u00e2\u0323p doanh nghi\u00ea\u0323p. Khoa\u0309n l\u00f4\u0303 na\u0300y t\u00e2\u0301t nhi\u00ean chuy\u00ea\u0309n tha\u0300nh khoa\u0309n la\u0303i cu\u0309a Keangnam Enterprise \u01a1\u0309 Ha\u0300n Qu\u00f4\u0301c. Trong khi \u0111o\u0301, Keangnam Enterprise chi\u0309 pha\u0309i n\u00f4\u0323p thu\u00ea\u0301 nha\u0300 th\u00e2\u0300u cho Vi\u00ea\u0323t Nam v\u01a1\u0301i m\u01b0\u0301c thu\u00ea\u0301 su\u00e2\u0301t th\u00e2\u0301p h\u01a1n nhi\u00ea\u0300u so v\u01a1\u0301i thu\u00ea\u0301 thu nh\u00e2\u0323p doanh nghi\u00ea\u0323p Vi\u00ea\u0323t Nam.<\/p>\n

B\u00ean c\u1ea1nh nh\u1eefng \u201cchi\u00eau\u201d \u0111\u00e3 \u00e1p d\u1ee5ng \u0111\u1ec3 bi\u1ebfn ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ee7a c\u00f4ng ty tuy doanh thu l\u1edbn nh\u01b0ng l\u1ee3i nhu\u1eadn th\u00ec l\u1ea1i \u201c\u00e2m\u201d v\u00e0 nghi\u1ec5m nhi\u00ean kh\u00f4ng ph\u1ea3i n\u1ed9p thu\u1ebf thu nh\u1eadp doanh v\u1edbi Vi\u1ec7t Nam, Keangnam Vina c\u00f2n c\u00f3 nh\u1eefng \u0111\u1ed9ng th\u00e1i nh\u1eb1m \u0111\u1ed1i ph\u00f3 v\u1edbi kho\u1ea3n vay 400 tri\u1ec7u USD t\u1eeb ng\u00e2n h\u00e0ng Kookmin Bank (H\u00e0n Qu\u1ed1c) \u2013 c\u0169ng l\u00e0 ng\u01b0\u1eddi anh em c\u1ee7a Keangnam.<\/p>\n

M\u1ee9c l\u00e3i su\u1ea5t c\u1ee7a kho\u1ea3n vay ban \u0111\u1ea7u \u0111\u01b0\u1ee3c k\u00ea khai t\u1edbi 12%\/n\u0103m, cao h\u01a1n nhi\u1ec1u m\u1ee9c l\u00e3i su\u1ea5t vay USD c\u1ee7a c\u00e1c ng\u00e2n h\u00e0ng Vi\u1ec7t Nam th\u1eddi \u0111i\u1ec3m \u0111\u00f3, khi\u1ebfn t\u1ed5ng m\u1ee9c chi tr\u1ea3 cho l\u00e3i vay l\u00ean t\u1edbi 2.030 t\u1ef7 \u0111\u1ed3ng. Nh\u01b0ng ngay tr\u01b0\u1edbc th\u1eddi \u0111i\u1ec3m \u0111o\u00e0n thanh tra thu\u1ebf \u0111\u1ebfn l\u00e0m vi\u1ec7c, kho\u1ea3n vay n\u00e0y \u0111\u00e3 \u0111\u01b0\u1ee3c ch\u1ee7 \u0111\u1ea7u t\u01b0 t\u1ef1 h\u1ea1 th\u1ea5p l\u00e3i su\u1ea5t xu\u1ed1ng c\u00f2n 5 \u2013 7% n\u00ean \u0111\u00e3 kh\u00f4ng b\u1ecb ph\u1ea1t v\u00ec h\u00e0nh vi chuy\u1ec3n gi\u00e1.<\/p>\n

Tuy nhi\u00ean, ng\u00e0nh thu\u1ebf Vi\u1ec7t Nam c\u0169ng\u2026 \u201ckh\u00f4ng ph\u1ea3i d\u1ea1ng v\u1eeba\u201d khi \u0111\u00e1nh \u0111\u1eadm v\u00e0o chi ti\u1ebft d\u1ef1 \u00e1n ban \u0111\u1ea7u ch\u1ec9 thi\u1ebft k\u1ebf h\u01a1n 40 t\u1ea7ng nh\u01b0ng sau \u0111\u00f3, \u0111\u00e3 \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh n\u00e2ng l\u00ean th\u00e0nh 72 t\u1ea7ng. N\u0103m 2008, c\u0103n h\u1ed9 t\u1ea1i \u0111\u00e2y \u0111\u01b0\u1ee3c rao b\u00e1n v\u1edbi m\u1ee9c gi\u00e1 m\u1ee9c cao k\u1ef7 l\u1ee5c, t\u1edbi t\u1eadn 3.000 USD\/m2, t\u1ee9c kho\u1ea3ng 60 \u2013 80 tri\u1ec7u \u0111\u1ed3ng\/m2 theo t\u1ef7 gi\u00e1 USD. M\u1ed7i c\u0103n h\u1ed9 t\u1ea1i \u0111\u00e2y \u0111\u01b0\u1ee3c b\u00e1n v\u1edbi gi\u00e1 5 \u2013 6 t\u1ef7 \u0111\u1ed3ng, c\u00f3 c\u0103n t\u1edbi 7 \u2013 8 t\u1ef7 \u0111\u1ed3ng! Trong 2 l\u0129nh v\u1ef1c kinh doanh th\u00ec l\u0129nh v\u1ef1c b\u00e1n c\u0103n h\u1ed9 cao c\u1ea5p \u0111\u00e3 l\u00e3i l\u1edbn. Do \u0111\u00f3, \u0111o\u00e0n thanh tra x\u00e1c \u0111\u1ecbnh, chi ph\u00ed gi\u00e1 v\u1ed1n x\u00e2y d\u1ef1ng cho khu c\u0103n h\u1ed9 n\u00e0y ch\u1ec9 chi\u1ebfm 33% trong t\u1ed5ng g\u00f3i gi\u00e1 tr\u1ecb h\u1ee3p \u0111\u1ed3ng EPC tr\u00ean. Doanh thu b\u00e1n c\u0103n h\u1ed9 kho\u1ea3ng 3.500 t\u1ef7 \u0111\u1ed3ng. V\u00ec v\u1eady, Keangnam Vina b\u1ecb truy thu thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p cho m\u1ea3ng kinh doanh b\u00e1n c\u0103n h\u1ed9 l\u00e0 95,2 t\u1ef7 \u0111\u1ed3ng.<\/p>\n

Tuy nhi\u00ean, \u0111\u1ebfn t\u1eadn b\u00e2y gi\u1edd Keangnam Vina v\u1eabn ch\u1ec9 l\u00e0 m\u1ed9t trong s\u1ed1 \u00edt doanh nghi\u1ec7p ngo\u1ea1i m\u00e0 ph\u00eda ng\u00e0nh Thu\u1ebf \u201cs\u1edd t\u1eadn tay, day t\u1eadn tr\u00e1n\u201d, v\u00e0 v\u1eabn c\u00f2n \u0111\u00f3 nh\u1eefng doanh nghi\u1ec7p n\u1eb1m trong di\u1ec7n nghi ng\u1edd chuy\u1ec3n gi\u00e1 m\u00e0 ng\u00e0nh thu\u1ebf v\u1eabn ch\u01b0a \u0111\u1ee5ng v\u00e0o.<\/p>\n

Qua v\u1ee5 vi\u1ec7c n\u00e0y m\u1edbi th\u1ea5y r\u00f5 lu\u1eadt ng\u00e0nh Thu\u1ebf c\u1ee7a Vi\u1ec7t Nam c\u00f2n nhi\u1ec1u \u201cl\u1ed7 h\u1ed5ng\u201d \u0111\u1ec3 c\u00e1c doanh nghi\u1ec7p n\u01b0\u1edbc ngo\u00e0i t\u1eadn d\u1ee5ng. C\u00f9ng v\u1edbi \u0111\u00f3 l\u00e0 c\u00e2u chuy\u1ec7n kh\u00f4ng \u00edt doanh nghi\u1ec7p FDI \u0111ang c\u00f3 d\u1ea5u hi\u1ec7u chuy\u1ec3n gi\u00e1 m\u00e0 ng\u00e0nh Thu\u1ebf v\u1eabn ch\u01b0a c\u00f3 h\u01b0\u1edbng x\u1eed l\u00fd. Ph\u1ea3i ch\u0103ng, n\u00ean khoanh v\u00f9ng \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u1ec3 thi\u1ebft l\u1eadp m\u1ed9t th\u1ec3 ch\u1ebf qu\u1ea3n l\u00fd kh\u00e1ch quan c\u00f4ng b\u1eb1ng v\u00e0 \u0111\u1ea3m b\u1ea3o \u0111\u01b0\u1ee3c ngu\u1ed3n thu ng\u00e2n s\u00e1ch ch\u00ednh x\u00e1c \u0111\u1ebfn t\u1eebng doanh nghi\u1ec7p?<\/p>\n

Xem ra vi\u1ec7c v\u1ed9i v\u00e0ng\u00a0\u00e1p tr\u1ea7n l\u00e3i vay theo Ngh\u1ecb \u0111\u1ecbnh 20 cho c\u00e1c doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft v\u1eabn ch\u01b0a gi\u00e1ng \u0111\u01b0\u1ee3c \u201c\u0111\u00f2n ch\u00ed m\u1ea1ng\u201d v\u00e0o doanh nghi\u1ec7p ngo\u1ea1i chuy\u00ean chuy\u1ec3n gi\u00e1, m\u00e0 ch\u1ec9 l\u00e0m kh\u00f3 ng\u01b0\u1eddi nh\u00e0 \u2013 doanh nghi\u1ec7p n\u1ed9i.<\/p>\n

Kh\u00e1nh Linh<\/p>\n

B\u1ea5t \u0111\u1ed9ng s\u1ea3n (T\u00e0i ch\u00ednh \u2013 NH) 03-12-2018:<\/em><\/strong><\/p>\n

http:\/\/reatimes.vn\/ap-tran-lai-vay-theo-nghi-dinh-20-doanh-nghiep-fdi-gioi-lach-hay-nganh-thue-khong-dam-ra-tay-31461.html<\/em><\/a><\/p>\n

(73\/2.118)<\/em>","protected":false},"excerpt":{"rendered":"

(B\u0110S) – V\u1ea5n n\u1ea1n th\u1ea5t tho\u00e1t thu\u1ebf do doanh nghi\u1ec7p FDI chuy\u1ec3n gi\u00e1 ng\u00e0y c\u00e0ng nh\u1ee9c nh\u1ed1i d\u01b0\u1eddng nh\u01b0 \u0111ang ch\u1ec9 ra r\u1eb1ng Ph\u00f2ng Thanh tra gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng c\u1ee7a T\u1ed5ng C\u1ee5c Thu\u1ebf v\u1eabn ch\u01b0a ph\u00e1t huy \u0111\u01b0\u1ee3c vai tr\u00f2 c\u1ee7a m\u00ecnh. Ph\u00f2ng thanh tra chuy\u1ec3n gi\u00e1 ch\u1ec9 l\u00e0 \u201cb\u00ecnh phong\u201d? N\u0103m 2015, B\u1ed9 T\u00e0i […]<\/p>\n","protected":false},"author":3,"featured_media":25427,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[17,26],"tags":[],"class_list":["post-25423","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-binh-luan-gop-y","category-legal-media"],"acf":[],"yoast_head":"\n2.057. \u00c1p tr\u1ea7n l\u00e3i vay theo Ngh\u1ecb \u0111\u1ecbnh 20: Doanh nghi\u1ec7p FDI \u201cgi\u1ecfi l\u00e1ch\u201d hay ng\u00e0nh Thu\u1ebf kh\u00f4ng d\u00e1m ra tay? - ANVI Law Firm<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/anvilaw.com\/vi\/2-057-ap-tran-lai-vay-theo-nghi-dinh-20-doanh-nghiep-fdi-gioi-lach-hay-nganh-thue-khong-dam-ra-tay\/\" \/>\n<meta property=\"og:locale\" content=\"vi_VN\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"[:vi]2.057. \u00c1p tr\u1ea7n l\u00e3i vay theo Ngh\u1ecb \u0111\u1ecbnh 20: Doanh nghi\u1ec7p FDI \u201cgi\u1ecfi l\u00e1ch\u201d hay ng\u00e0nh Thu\u1ebf kh\u00f4ng d\u00e1m ra tay?[:] - ANVI Law Firm\" \/>\n<meta property=\"og:description\" content=\"(B\u0110S) – V\u1ea5n n\u1ea1n th\u1ea5t tho\u00e1t thu\u1ebf do doanh nghi\u1ec7p FDI chuy\u1ec3n gi\u00e1 ng\u00e0y c\u00e0ng nh\u1ee9c nh\u1ed1i d\u01b0\u1eddng nh\u01b0 \u0111ang ch\u1ec9 ra r\u1eb1ng Ph\u00f2ng Thanh tra gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng c\u1ee7a T\u1ed5ng C\u1ee5c Thu\u1ebf v\u1eabn ch\u01b0a ph\u00e1t huy \u0111\u01b0\u1ee3c vai tr\u00f2 c\u1ee7a m\u00ecnh. Ph\u00f2ng thanh tra chuy\u1ec3n gi\u00e1 ch\u1ec9 l\u00e0 \u201cb\u00ecnh phong\u201d? 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