{"id":25470,"date":"2020-04-01T14:07:59","date_gmt":"2020-04-01T07:07:59","guid":{"rendered":"https:\/\/anvilaw.com\/vi\/?p=25470"},"modified":"2022-06-08T14:14:47","modified_gmt":"2022-06-08T07:14:47","slug":"2-493-sua-quy-dinh-chong-chuyen-gia-hoi-lai-5-000-ty-co-the-tru-dan-vao-tien-thue","status":"publish","type":"post","link":"https:\/\/anvilaw.com\/vi\/2-493-sua-quy-dinh-chong-chuyen-gia-hoi-lai-5-000-ty-co-the-tru-dan-vao-tien-thue\/","title":{"rendered":"2.493. S\u1eeda quy \u0111\u1ecbnh ch\u1ed1ng chuy\u1ec3n gi\u00e1, h\u1ed3i l\u1ea1i 5.000 t\u1ef7 c\u00f3 th\u1ec3 tr\u1eeb d\u1ea7n v\u00e0o ti\u1ec1n thu\u1ebf"},"content":{"rendered":"(VNN) – Theo c\u00e1c chuy\u00ean gia, vi\u1ec7c h\u1ed3i t\u1ed1 r\u1ea5t c\u1ea7n thi\u1ebft cho doanh nghi\u1ec7p trong giai \u0111o\u1ea1n \u0111\u1eb7c bi\u1ec7t kh\u00f3 kh\u0103n n\u00e0y. V\u00e0 kho\u1ea3n kinh ph\u00ed ph\u1ea3i tr\u1ea3 4.872 t\u1ef7 n\u00ean cho kh\u1ea5u tr\u1eeb d\u1ea7n v\u00e0o ti\u1ec1n thu\u1ebf c\u00e1c n\u0103m ti\u1ebfp theo l\u00e0 kh\u1ea3 thi.<\/strong><\/p>\n

Kh\u1ea5u tr\u1eeb thu\u1ebf ph\u1ea3i \u0111\u00f3ng h\u00e0ng n\u0103m<\/strong><\/p>\n

B\u1ed9 T\u00e0i ch\u00ednh v\u1eabn b\u1ea3o l\u01b0u quan \u0111i\u1ec3m kh\u00f4ng h\u1ed3i t\u1ed1 kho\u1ea3n thu\u1ebf li\u00ean quan \u0111\u1ebfn tr\u1ea7n l\u00e3i vay trong giai \u0111o\u1ea1n 2017-2018, m\u1eb7c d\u00f9 \u0111\u00e3 c\u00f3 nhi\u1ec1u \u00fd ki\u1ebfn \u0111\u1ed3ng \u00fd vi\u1ec7c ho\u00e0n tr\u1ea3 cho DN.<\/p>\n

Theo v\u0103n b\u1ea3n v\u1eeba \u0111\u01b0\u1ee3c B\u1ed9 T\u00e0i ch\u00ednh tr\u00ecnh Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7 v\u1ec1 vi\u1ec7c t\u1ed5ng h\u1ee3p, gi\u1ea3i tr\u00ecnh \u00fd ki\u1ebfn c\u00e1c th\u00e0nh vi\u00ean Ch\u00ednh ph\u1ee7 v\u1ec1 d\u1ef1 th\u1ea3o s\u1eeda \u0111\u1ed5i kho\u1ea3n 3, \u0111i\u1ec1u 8, Ngh\u1ecb \u0111\u1ecbnh 20\/2017\/N\u0110-CP, vi\u1ec7c n\u00e2ng tr\u1ea7n l\u00e3i vay t\u1eeb 20% l\u00ean 30% v\u00e0 t\u00ednh theo l\u00e3i thu\u1ea7n \u0111\u00e3 nh\u1eadn \u0111\u01b0\u1ee3c s\u1ef1 \u0111\u1ed3ng thu\u1eadn tuy\u1ec7t \u0111\u1ed1i. V\u1ec1 quy \u0111\u1ecbnh h\u1ed3i t\u1ed1 kho\u1ea3n thu\u1ebf li\u00ean quan \u0111\u1ebfn tr\u1ea7n l\u00e3i vay n\u0103m 2017-2018, \u0111a s\u1ed1 \u00fd ki\u1ebfn th\u00e0nh vi\u00ean Ch\u00ednh ph\u1ee7 \u0111\u1ed3ng \u00fd.<\/p>\n

\"\"<\/p>\n

\u0110\u00e2y l\u00e0 v\u1ea5n \u0111\u1ec1 \u0111\u00e3 \u0111\u01b0\u1ee3c r\u1ea5t nhi\u1ec1u DN ki\u1ebfn ngh\u1ecb trong g\u1ea7n 3 n\u0103m qua. N\u1ebfu \u0111\u01b0\u1ee3c th\u00e1o g\u1ee1 v\u00e0 ho\u00e0n l\u1ea1i, DN s\u1ebd c\u00f3 th\u00eam ngu\u1ed3n l\u1ef1c trong ho\u00e0n c\u1ea3nh kh\u00f3 kh\u0103n hi\u1ec7n t\u1ea1i.<\/p>\n

Tuy nhi\u00ean, B\u1ed9 T\u00e0i ch\u00ednh v\u1eabn b\u1ea3o l\u01b0u quan \u0111i\u1ec3m kh\u00f4ng h\u1ed3i t\u1ed1. M\u1ed9t trong nh\u1eefng l\u00fd do \u0111\u01b0\u1ee3c B\u1ed9 n\u00eau ra l\u00e0, \u201cch\u01b0a c\u00f3 ngu\u1ed3n thanh to\u00e1n\u201d cho t\u1ed5ng kinh ph\u00ed ph\u1ea3i ho\u00e0n tr\u1ea3 l\u00e0 4.875 t\u1ef7 \u0111\u1ed3ng (2.067 t\u1ef7 \u0111\u1ed3ng n\u0103m 2017 v\u00e0 2.808 t\u1ef7 \u0111\u1ed3ng n\u0103m 2018).<\/p>\n

Theo chuy\u00ean gia trong ng\u00e0nh T\u00e0i ch\u00ednh, ng\u00e0nh thu\u1ebf c\u00f3 th\u1ec3 ho\u00e0n to\u00e0n x\u1eed l\u00fd \u0111\u01b0\u1ee3c vi\u1ec7c n\u00e0y b\u1eb1ng c\u00e1ch tr\u1eeb v\u00e0o s\u1ed1 ti\u1ec1n thu\u1ebf ph\u1ea3i n\u1ed9p c\u1ee7a doanh nghi\u1ec7p trong c\u00e1c k\u1ef3 t\u00ednh thu\u1ebf ti\u1ebfp theo. Khi \u0111\u00f3 s\u1ebd kh\u00f4ng \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn quy\u1ebft to\u00e1n ng\u00e2n s\u00e1ch Nh\u00e0 n\u01b0\u1edbc c\u00e1c n\u0103m 2017, 2018, kh\u00f4ng ph\u00e1t sinh vi\u1ec7c ho\u00e0n tr\u1ea3 thu\u1ebf t\u1eeb ng\u00e2n s\u00e1ch Nh\u00e0 n\u01b0\u1edbc n\u00ean kh\u00f4ng c\u1ea7n ph\u1ea3i b\u1ed1 tr\u00ed th\u00eam ngu\u1ed3n thu nh\u01b0 B\u1ed9 T\u00e0i ch\u00ednh lo ng\u1ea1i.<\/p>\n

PGS-TS \u0110inh Tr\u1ecdng Th\u1ecbnh, m\u1ed9t chuy\u00ean gia trong l\u0129nh v\u1ef1c t\u00e0i ch\u00ednh qu\u1ed1c t\u1ebf cho r\u1eb1ng: “N\u1ebfu c\u01a1 quan qu\u1ea3n l\u00fd Nh\u00e0 n\u01b0\u1edbc \u0111\u00e3 nh\u1eadn ra m\u1ee9c chi ph\u00ed l\u00e3i vay \u0111\u01b0a ra tr\u01b0\u1edbc \u0111\u00f3 (20%) l\u00e0 ch\u01b0a h\u1ee3p l\u00fd th\u00ec vi\u1ec7c s\u1eeda l\u00e0 \u0111\u01b0\u01a1ng nhi\u00ean. Th\u1ebf nh\u01b0ng \u0111\u00e3 s\u1eeda th\u00ec s\u1eeda t\u1eadn g\u1ed1c, t\u1ee9c l\u00e0 ph\u1ea3i c\u00f3 h\u1ed3i t\u1ed1”.<\/p>\n

Th\u1ef1c t\u1ebf, trong v\u0103n b\u1ea3n g\u00f3p \u00fd c\u1ee7a B\u1ed9 T\u01b0 ph\u00e1p tr\u01b0\u1edbc \u0111\u00f3, c\u01a1 quan n\u00e0y c\u0169ng cho r\u1eb1ng, vi\u1ec7c h\u1ed3i t\u1ed1 hay kh\u00f4ng h\u1ed3i t\u1ed1 \u0111\u1ec1u kh\u00f4ng v\u01b0\u1edbng m\u1eafc v\u1ec1 m\u1eb7t ph\u00e1p l\u00fd. Lu\u1eadt hi\u1ec7n cho ph\u00e9p n\u1ebfu doanh nghi\u1ec7p c\u00f3 s\u1ed1 ti\u1ec1n thu\u1ebf \u0111i n\u1ed9p l\u1edbn h\u01a1n s\u1ed1 ti\u1ec1n thu\u1ebf ph\u1ea3i n\u1ed9p th\u00ec \u0111\u01b0\u1ee3c b\u00f9 tr\u1eeb v\u1edbi s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p c\u1ee7a k\u1ef3 ti\u1ebfp theo.<\/p>\n

C\u00f9ng quan \u0111i\u1ec3m, PGS-TS. \u0110inh Tr\u1ecdng Th\u1ecbnh cho r\u1eb1ng, vi\u1ec7c kh\u1ea5u tr\u1eeb d\u1ea7n v\u00e0o ti\u1ec1n thu\u1ebf ph\u1ea3i n\u1ed9p h\u00e0ng n\u0103m nh\u01b0 v\u1eady gi\u00fap ng\u00e2n s\u00e1ch kh\u00f4ng c\u1ea7n ph\u1ea3i thu x\u1ebfp ngay m\u1ed9t kho\u1ea3n ti\u1ec1n l\u1edbn nh\u01b0ng v\u1eabn \u0111\u1ea3m b\u1ea3o quy\u1ec1n l\u1ee3i cho doanh nghi\u1ec7p.<\/p>\n

Ngu\u1ed3n l\u1ef1c h\u1ed7 tr\u1ee3 DN<\/strong><\/p>\n

Theo chuy\u00ean gia kinh t\u1ebf \u0110inh Tr\u1ecdng Th\u1ecbnh, vi\u1ec7c h\u1ed3i t\u1ed1 kho\u1ea3n thu\u1ebf tr\u00ean \u0111\u1eb7c bi\u1ec7t c\u00f3 \u00fd ngh\u0129a v\u1edbi c\u00e1c DN trong ho\u00e0n c\u1ea3nh d\u1ecbch covid-19 \u0111ang \u0111\u1ea9y r\u1ea5t nhi\u1ec1u DN v\u00e0o kh\u00f3 kh\u0103n, th\u1eadm ch\u00ed kh\u00f4ng \u00edt DN l\u1edbn c\u0169ng l\u00e2m v\u00e0o t\u00ecnh tr\u1ea1ng n\u1ee3 l\u01b0\u01a1ng, n\u1ee3 b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i. Ngh\u1ecb \u0111\u1ecbnh 20 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i v\u00e0 kho\u1ea3n ti\u1ec1n g\u1ea7n 5000 c\u0169ng l\u00e0 1 ngu\u1ed3n h\u1ed7 tr\u1ee3 qu\u00fd b\u00e1u.<\/p>\n

Lu\u1eadt s\u01b0 Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c, Gi\u00e1m \u0111\u1ed1c C\u00f4ng ty Lu\u1eadt ANVI cho r\u1eb1ng, n\u00ean nh\u00ecn c\u00e2u chuy\u1ec7n \u1edf g\u00f3c \u0111\u1ed9 xa h\u01a1n. B\u1edfi, nh\u1eefng con s\u1ed1 gia t\u0103ng v\u1ec1 n\u1ed9p thu\u1ebf s\u1ebd d\u1eabn \u0111\u1ebfn DN b\u00e1o l\u1ed7 trong ho\u1ea1t \u0111\u1ed9ng kinh doanh.<\/em><\/p>\n

\u0110\u00e2y kh\u00f4ng ph\u1ea3i l\u1ea7n \u0111\u1ea7u \u00f4ng Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c l\u00ean ti\u1ebfng v\u1ec1 s\u1ef1 b\u1ea5t h\u1ee3p l\u00fd c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 20. Tr\u01b0\u1edbc \u0111\u00f3, v\u1ecb lu\u1eadt s\u01b0 n\u00e0y \u0111\u00e3 nhi\u1ec1u l\u1ea7n c\u1ea3nh b\u00e1o, vi\u1ec7c \u00e1p tr\u1ea7n l\u00e3i vay v\u1edbi c\u00e1c DN \u1edf m\u1ee9c th\u1ea5p \u0111\u00e3 cho th\u1ea5y c\u01a1 quan qu\u1ea3n l\u00fd b\u1ecb \u201cnh\u1ea7m\u201d t\u1eeb g\u1ed1c b\u1edfi theo quy \u0111\u1ecbnh, DN c\u00f3 th\u1ec3 \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.<\/em><\/p>\n

“Ngh\u1ecb \u0111\u1ecbnh 20 nh\u1eb1m ch\u1ed1ng chuy\u1ec3n gi\u00e1 nh\u01b0ng b\u1ecb cho l\u00e0 \u2018\u0111\u00e1nh nh\u1ea7m ng\u01b0\u1eddi nh\u00e0\u2019 n\u00ean h\u1ea7u h\u1ebft c\u00e1c DN trong n\u01b0\u1edbc \u0111\u00e3 b\u1ecb v\u1ea1 l\u00e2y. \u0110\u1eb7c bi\u1ec7t trong t\u00ecnh tr\u1ea1ng a nhi\u1ec1u kh\u00f3 kh\u0103n \u00a0hi\u1ec7n nay, vi\u1ec7c g\u1ee1 b\u1ecf nh\u1eefng quy \u0111\u1ecbnh ch\u01b0a h\u1ee3p l\u00fd c\u1ea7n \u0111\u01b0\u1ee3c l\u00e0m c\u00e0ng nhanh c\u00e0ng t\u1ed1t\u201d, \u00f4ng \u0110\u1ee9c n\u00f3i.<\/em><\/p>\n\n\n\n
Theo ngh\u1ecb \u0111\u1ecbnh c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb th\u00e1ng 5\/2017, t\u1ed5ng chi ph\u00ed l\u00e3i vay ph\u00e1t sinh trong k\u1ef3 c\u1ee7a doanh nghi\u1ec7p \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 c\u1ee7a ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ed9ng v\u1edbi l\u00e3i vay v\u00e0 chi ph\u00ed kh\u1ea5u hao trong k\u1ef3. Quy \u0111\u1ecbnh tr\u00ean \u0111\u1ed3ng ngh\u0129a, 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.<\/em><\/p>\n

H\u00e0ng lo\u1ea1t doanh nghi\u1ec7p sau \u0111\u00f3 \u0111\u00e3 c\u00f3 v\u0103n b\u1ea3n k\u00eau c\u1ee9u v\u00ec s\u1ed1 thu\u1ebf ph\u00e1t sinh c\u1ea3 tr\u0103m t\u1ef7 \u0111\u1ed3ng nh\u01b0: T\u1eadp \u0111o\u00e0n \u0110i\u1ec7n l\u1ef1c Vi\u1ec7t Nam (EVN), T\u1ed5ng c\u00f4ng ty L\u1eafp m\u00e1y Vi\u1ec7t Nam – LILAMA, T\u1eadp \u0111o\u00e0n Than kho\u00e1ng s\u1ea3n Vi\u1ec7t Nam, T\u1ed5ng c\u00f4ng ty Xi m\u0103ng Vi\u1ec7t Nam (VICEM),… R\u1ea5t nhi\u1ec1u hi\u1ec7p h\u1ed9i, chuy\u00ean gia kinh t\u1ebf c\u0169ng \u0111\u00e3 g\u1eedi ki\u1ebfn ngh\u1ecb l\u00ean c\u00e1c b\u1ed9, ng\u00e0nh v\u00e0 Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7 \u0111\u1ec1 xu\u1ea5t s\u1eeda \u0111\u1ed5i ngh\u1ecb \u0111\u1ecbnh.<\/em><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Ho\u00e0ng \u0110\u1ee9c<\/strong><\/p>\n

————-<\/p>\n

Vietnamnet (Kinh doanh) 01-4-2020:<\/em><\/strong><\/p>\n

https:\/\/vietnamnet.vn\/vn\/kinh-doanh\/tai-chinh\/sua-quy-dinh-chong-chuyen-gia-hoi-lai-5-000-ty-co-the-tru-dan-vao-tien-thue-629772.html<\/em><\/a><\/p>\n

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

(VNN) – Theo c\u00e1c chuy\u00ean gia, vi\u1ec7c h\u1ed3i t\u1ed1 r\u1ea5t c\u1ea7n thi\u1ebft cho doanh nghi\u1ec7p trong giai \u0111o\u1ea1n \u0111\u1eb7c bi\u1ec7t kh\u00f3 kh\u0103n n\u00e0y. V\u00e0 kho\u1ea3n kinh ph\u00ed ph\u1ea3i tr\u1ea3 4.872 t\u1ef7 n\u00ean cho kh\u1ea5u tr\u1eeb d\u1ea7n v\u00e0o ti\u1ec1n thu\u1ebf c\u00e1c n\u0103m ti\u1ebfp theo l\u00e0 kh\u1ea3 thi. Kh\u1ea5u tr\u1eeb thu\u1ebf ph\u1ea3i \u0111\u00f3ng h\u00e0ng n\u0103m B\u1ed9 T\u00e0i […]<\/p>\n","protected":false},"author":3,"featured_media":25476,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[17,26],"tags":[],"class_list":["post-25470","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-binh-luan-gop-y","category-legal-media"],"acf":[],"yoast_head":"\n2.493. S\u1eeda quy \u0111\u1ecbnh ch\u1ed1ng chuy\u1ec3n gi\u00e1, h\u1ed3i l\u1ea1i 5.000 t\u1ef7 c\u00f3 th\u1ec3 tr\u1eeb d\u1ea7n v\u00e0o ti\u1ec1n thu\u1ebf - 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\/en\/2-493-sua-quy-dinh-chong-chuyen-gia-hoi-lai-5-000-ty-co-the-tru-dan-vao-tien-thue\/\" \/>\n<meta property=\"og:locale\" content=\"vi_VN\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"[:vi]2.493. S\u1eeda quy \u0111\u1ecbnh ch\u1ed1ng chuy\u1ec3n gi\u00e1, h\u1ed3i l\u1ea1i 5.000 t\u1ef7 c\u00f3 th\u1ec3 tr\u1eeb d\u1ea7n v\u00e0o ti\u1ec1n thu\u1ebf[:] - ANVI Law Firm\" \/>\n<meta property=\"og:description\" content=\"(VNN) – Theo c\u00e1c chuy\u00ean gia, vi\u1ec7c h\u1ed3i t\u1ed1 r\u1ea5t c\u1ea7n thi\u1ebft cho doanh nghi\u1ec7p trong giai \u0111o\u1ea1n \u0111\u1eb7c bi\u1ec7t kh\u00f3 kh\u0103n n\u00e0y. V\u00e0 kho\u1ea3n kinh ph\u00ed ph\u1ea3i tr\u1ea3 4.872 t\u1ef7 n\u00ean cho kh\u1ea5u tr\u1eeb d\u1ea7n v\u00e0o ti\u1ec1n thu\u1ebf c\u00e1c n\u0103m ti\u1ebfp theo l\u00e0 kh\u1ea3 thi. 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