{"id":25490,"date":"2018-12-12T14:18:20","date_gmt":"2018-12-12T07:18:20","guid":{"rendered":"https:\/\/anvilaw.com\/vi\/?p=25490"},"modified":"2022-06-16T09:05:15","modified_gmt":"2022-06-16T02:05:15","slug":"2-070-chong-chuyen-gia-hoa-ra-doanh-nghiep-bat-dong-san-cung-chiu-tac-dong-rat-manh","status":"publish","type":"post","link":"https:\/\/anvilaw.com\/vi\/2-070-chong-chuyen-gia-hoa-ra-doanh-nghiep-bat-dong-san-cung-chiu-tac-dong-rat-manh\/","title":{"rendered":"2.070. Ch\u1ed1ng chuy\u1ec3n gi\u00e1, h\u00f3a ra doanh nghi\u1ec7p b\u1ea5t \u0111\u1ed9ng s\u1ea3n c\u0169ng ch\u1ecbu t\u00e1c \u0111\u1ed9ng r\u1ea5t m\u1ea1nh"},"content":{"rendered":"(\u0110TCK) – Trong khi hi\u1ec7u qu\u1ea3 c\u1ee7a vi\u1ec7c ch\u1ed1ng chuy\u1ec3n gi\u00e1 c\u00f2n ch\u01b0a \u0111\u01b0\u1ee3c \u0111\u00e1nh gi\u00e1 c\u1ee5 th\u1ec3, th\u00ec Ngh\u1ecb \u0111\u1ecbnh 20\/2017\/N\u0110-CP v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1c c\u00f4ng ty c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft, c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb th\u00e1ng 5\/2017, l\u1ea1i khi\u1ebfn c\u00e1c doanh nghi\u1ec7p n\u00f3i chung v\u00e0 kh\u1ed1i b\u1ea5t \u0111\u1ed9ng s\u1ea3n n\u00f3i ri\u00eang lao \u0111ao.<\/strong><\/p>\n

\"\"<\/p>\n

Ch\u1ed1ng chuy\u1ec3n gi\u00e1 l\u00e0 y\u00eau c\u1ea7u \u0111\u1eb7t ra trong c\u00f4ng t\u00e1c qu\u1ea3n l\u00fd thu\u1ebf v\u1edbi kh\u1ed1i doanh nghi\u1ec7p FDI, nh\u01b0ng l\u1ea1i t\u00e1c \u0111\u1ed9ng kh\u00e1 m\u1ea1nh t\u1edbi c\u00e1c doanh nghi\u1ec7p trong n\u01b0\u1edbc<\/em><\/p>\n

Ch\u1eb7n c\u00e1i kh\u00f3, l\u1ea1i b\u00f3 c\u00e1i kh\u00f4n<\/strong><\/p>\n

Ngh\u1ecb \u0111\u1ecbnh 20 ra \u0111\u1eddi trong b\u1ed1i c\u1ea3nh Ch\u00ednh ph\u1ee7 ho\u00e0n thi\u1ec7n c\u01a1 s\u1edf ph\u00e1p l\u00fd v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p c\u00f3 ph\u00e1t sinh giao d\u1ecbch li\u00ean k\u1ebft, c\u00f3 tham chi\u1ebfu \u0111\u1ebfn 15 ch\u01b0\u01a1ng tr\u00ecnh h\u00e0nh \u0111\u1ed9ng ch\u1ed1ng x\u00f3i m\u00f2n c\u01a1 s\u1edf thu\u1ebf v\u00e0 chuy\u1ec3n l\u1ee3i nhu\u1eadn ra n\u01b0\u1edbc ngo\u00e0i (\u201cBEPS\u201d) c\u1ee7a T\u1ed5 ch\u1ee9c H\u1ee3p t\u00e1c v\u00e0 Ph\u00e1t tri\u1ec3n Kinh t\u1ebf (\u201cOECD\u201d).<\/p>\n

Theo \u0111\u00e1nh gi\u00e1 c\u1ee7a b\u00e0 \u0110inh Mai H\u1ea1nh, Ph\u00f3 t\u1ed5ng gi\u00e1m \u0111\u1ed1c T\u01b0 v\u1ea5n Thu\u1ebf, Deloitte Vi\u1ec7t Nam, k\u1ec3 t\u1eeb th\u1eddi \u0111i\u1ec3m x\u00e2y d\u1ef1ng Lu\u1eadt, ban h\u00e0nh v\u00e0 c\u00f3 hi\u1ec7u l\u1ef1c cho \u0111\u1ebfn nay, Ngh\u1ecb \u0111\u1ecbnh \u0111\u00e3 cho th\u1ea5y t\u00ednh hi\u1ec7u qu\u1ea3 nh\u1edd gia t\u0103ng t\u00ednh minh b\u1ea1ch trong c\u00f4ng t\u00e1c qu\u1ea3n l\u00fd c\u00e1c doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n giao d\u1ecbch li\u00ean k\u1ebft c\u1ee7a c\u01a1 quan thu\u1ebf, \u0111\u1ed3ng th\u1eddi t\u0103ng c\u01b0\u1eddng \u00fd th\u1ee9c ch\u1ea5p h\u00e0nh quy \u0111\u1ecbnh c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/p>\n

B\u1ed9 h\u1ed3 s\u01a1 v\u1edbi 3 c\u1ea5p \u0111\u1ed9 g\u1ed3m H\u1ed3 s\u01a1 to\u00e0n c\u1ea7u, H\u1ed3 s\u01a1 qu\u1ed1c gia v\u00e0 B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia \u0111\u00e3 t\u1ea1o ra s\u1ef1 minh b\u1ea1ch, nh\u1ea5t qu\u00e1n v\u00e0 c\u00e1i nh\u00ecn to\u00e0n di\u1ec7n, t\u1ed5ng th\u1ec3 v\u1ec1 to\u00e0n b\u1ed9 chu\u1ed7i gi\u00e1 tr\u1ecb, thu nh\u1eadp c\u0169ng nh\u01b0 s\u1ed1 thu\u1ebf \u0111\u00e3 n\u1ed9p c\u1ee7a c\u00e1c t\u1eadp \u0111o\u00e0n t\u1ea1i c\u00e1c qu\u1ed1c gia.<\/p>\n

B\u00ean c\u1ea1nh \u0111\u00f3, vi\u1ec7c \u0111\u01b0a ra c\u00e1c tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c mi\u1ec5n ngh\u0129a v\u1ee5 k\u00ea khai, l\u1eadp b\u00e1o c\u00e1o nh\u1eadn \u0111\u01b0\u1ee3c s\u1ef1 \u0111\u1ed3ng t\u00ecnh t\u1eeb c\u1ed9ng \u0111\u1ed3ng doanh nghi\u1ec7p do gi\u1ea3m g\u00e1nh n\u1eb7ng chi ph\u00ed tu\u00e2n th\u1ee7.<\/p>\n

Th\u00f4ng qua nguy\u00ean t\u1eafc \u201cb\u1ea3n ch\u1ea5t quy\u1ebft \u0111\u1ecbnh h\u00ecnh th\u1ee9c\u201d, Ngh\u1ecb \u0111\u1ecbnh c\u0169ng \u0111\u00e3 gi\u00fap c\u00e1c doanh nghi\u1ec7p ch\u00fa \u00fd h\u01a1n \u0111\u1ebfn b\u1ea3n ch\u1ea5t c\u1ee7a giao d\u1ecbch li\u00ean k\u1ebft, \u0111\u1eb7c bi\u1ec7t l\u00e0 c\u00e1c giao d\u1ecbch li\u00ean quan \u0111\u1ebfn ph\u00ed d\u1ecbch v\u1ee5 n\u1ed9i b\u1ed9, ph\u00ed b\u1ea3n quy\u1ec1n. N\u1ebfu nh\u01b0 tr\u01b0\u1edbc \u0111\u00e2y, vi\u1ec7c tu\u00e2n th\u1ee7 c\u00e1c quy \u0111\u1ecbnh v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft l\u00e0 m\u1ed9t n\u1ed9i dung t\u01b0\u01a1ng \u0111\u1ed1i ch\u01b0a \u0111\u01b0\u1ee3c ch\u00fa tr\u1ecdng t\u1ea1i nhi\u1ec1u doanh nghi\u1ec7p th\u00ec \u0111\u1ebfn nay, vi\u1ec7c tu\u00e2n th\u1ee7 \u0111\u00e3 tr\u1edf th\u00e0nh \u0111\u1ec1 t\u00e0i \u0111\u01b0\u1ee3c \u01b0u ti\u00ean xem x\u00e9t v\u00e0 c\u00e2n nh\u1eafc th\u1ef1c hi\u1ec7n.<\/p>\n

Tuy nhi\u00ean, b\u00ean c\u1ea1nh c\u00e1c \u0111i\u1ec3m t\u00edch c\u1ef1c, Ngh\u1ecb \u0111\u1ecbnh 20 v\u1eabn t\u1ed3n t\u1ea1i m\u1ed9t s\u1ed1 v\u01b0\u1edbng m\u1eafc, trong \u0111\u00f3, m\u1ed9t trong nh\u1eefng v\u1ea5n \u0111\u1ec1 thu h\u00fat s\u1ef1 quan t\u00e2m c\u1ee7a r\u1ea5t nhi\u1ec1u doanh nghi\u1ec7p ph\u1ea3i k\u1ec3 \u0111\u1ebfn quy \u0111\u1ecbnh kh\u1ed1ng ch\u1ebf chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb cho m\u1ee5c \u0111\u00edch t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p. M\u1ed9t trong nh\u1eefng v\u1ea5n \u0111\u1ec1 m\u1ea5u ch\u1ed1t c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 20 t\u1ea1i kho\u1ea3n 3 \u0111i\u1ec1u 8 l\u00e0 kh\u1ed1ng ch\u1ebf t\u1ef7 l\u1ec7 l\u00e3i vay.<\/p>\n

C\u1ee5 th\u1ec3, Ngh\u1ecb \u0111\u1ecbnh quy \u0111\u1ecbnh, 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. 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

Vi\u1ec7c \u00e1p d\u1ee5ng m\u1ee9c kh\u1ed1ng ch\u1ebf chi ph\u00ed l\u00e3i vay trong Ngh\u1ecb \u0111\u1ecbnh 20 \u0111\u01b0\u1ee3c tham chi\u1ebfu \u0111\u1ebfn ch\u01b0\u01a1ng tr\u00ecnh h\u00e0nh \u0111\u1ed9ng s\u1ed1 4 c\u1ee7a BEPS. \u0110\u1ed1i t\u01b0\u1ee3ng ch\u00ednh m\u00e0 BEPS h\u01b0\u1edbng \u0111\u1ebfn l\u00e0 c\u00e1c T\u1eadp \u0111o\u00e0n \u0111a qu\u1ed1c gia l\u1ee3i d\u1ee5ng thu\u1ebf su\u1ea5t thu\u1ebf TNDN \u1edf c\u00e1c n\u01b0\u1edbc kh\u00e1c nhau v\u00e0 d\u00f9ng c\u00f4ng c\u1ee5 v\u1ed1n vay \u0111\u1ec3 \u0111i\u1ec1u chuy\u1ec3n l\u1ee3i nhu\u1eadn c\u1ee7a c\u00e1c c\u00f4ng ty th\u00e0nh vi\u00ean trong T\u1eadp \u0111o\u00e0n v\u1edbi m\u1ee5c \u0111\u00edch tr\u00e1nh thu\u1ebf.<\/p>\n

V\u1edbi m\u1ee5c ti\u00eau ban \u0111\u1ea7u nh\u01b0 v\u1eady, nh\u01b0ng tr\u00ean th\u1ef1c t\u1ebf vi\u1ec7c \u00e1p d\u1ee5ng kh\u1ed1ng ch\u1ebf chi ph\u00ed l\u00e3i vay \u0111ang t\u00e1c \u0111\u1ed9ng l\u1edbn \u0111\u1ebfn c\u00e1c T\u1eadp \u0111o\u00e0n t\u01b0 nh\u00e2n trong n\u01b0\u1edbc ho\u1ea1t \u0111\u1ed9ng theo m\u00f4 h\u00ecnh c\u00f4ng ty m\u1eb9 – con, c\u00e1c doanh nghi\u1ec7p ho\u1ea1t \u0111\u1ed9ng trong c\u00e1c l\u0129nh v\u1ef1c \u0111\u00f2i h\u1ecfi v\u1ed1n l\u1edbn nh\u01b0 b\u1ea5t \u0111\u1ed9ng s\u1ea3n.<\/p>\n

M\u00f4 h\u00ecnh c\u00f4ng ty m\u1eb9 – con, trong \u0111\u00f3 c\u00f3 c\u00f4ng ty m\u1eb9 chuy\u00ean th\u1ef1c hi\u1ec7n ch\u1ee9c n\u0103ng qu\u1ea3n l\u00fd v\u1ed1n t\u1eadp trung c\u1ee7a T\u1eadp \u0111o\u00e0n \u0111ang tr\u1edf th\u00e0nh m\u1ed9t m\u00f4 h\u00ecnh ho\u1ea1t \u0111\u1ed9ng ph\u1ed5 bi\u1ebfn. \u0110\u01a1n c\u1eed nh\u01b0 \u0111\u1ec3 th\u1ef1c hi\u1ec7n c\u00e1c d\u1ef1 \u00e1n c\u1ea7n ti\u1ebfp c\u1eadn ngu\u1ed3n v\u1ed1n l\u1edbn nh\u01b0ng c\u00e1c c\u00f4ng ty th\u00e0nh vi\u00ean c\u1ee7a c\u00e1c T\u1eadp \u0111o\u00e0n trong n\u01b0\u1edbc th\u01b0\u1eddng kh\u00f4ng \u0111\u1ee7 n\u0103ng l\u1ef1c \u0111\u1ec3 \u0111\u01b0\u1ee3c vay v\u1ed1n t\u1eeb c\u00e1c ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i.<\/p>\n

Vi\u1ec7c \u00e1p tr\u1ea7n l\u00e3i vay v\u00f4 t\u00ecnh g\u00e2y kh\u00f3 cho c\u00e1c doanh nghi\u1ec7p trong n\u01b0\u1edbc\u00a0<\/em><\/p>\n

Do \u0111\u00f3, c\u00e1c T\u1eadp \u0111o\u00e0n, T\u1ed5ng c\u00f4ng ty ph\u1ea3i th\u1ef1c hi\u1ec7n huy \u0111\u1ed9ng v\u1ed1n t\u1eadp trung t\u1ea1i c\u00f4ng ty m\u1eb9 \u0111\u1ec3 chuy\u1ec3n v\u1ed1n cho c\u00e1c c\u00f4ng ty con, c\u00e1c c\u00f4ng ty th\u00e0nh vi\u00ean. H\u01a1n n\u1eefa, T\u1eadp \u0111o\u00e0n huy \u0111\u1ed9ng v\u1ed1n t\u1eadp trung th\u00f4ng th\u01b0\u1eddng s\u1ebd c\u00f3 m\u1ee9c l\u00e3i su\u1ea5t \u01b0u \u0111\u00e3i h\u01a1n, gi\u1ea3m chi ph\u00ed v\u00e0 t\u0103ng hi\u1ec7u qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng.<\/p>\n

S\u1eeda \u0111\u1ed5i nh\u1eefng \u0111i\u1ec3m b\u1ea5t h\u1ee3p l\u00fd<\/strong><\/p>\n

T\u1ea1i H\u1ed9i ngh\u1ecb \u0111\u1ed1i tho\u1ea1i v\u1ec1 ch\u00ednh s\u00e1ch, th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh thu\u1ebf v\u00e0 h\u1ea3i quan di\u1ec5n ra s\u00e1ng ng\u00e0y 27\/11 m\u1edbi \u0111\u00e2y, \u0111\u1ea1i di\u1ec7n Ph\u00f2ng Th\u01b0\u01a1ng m\u1ea1i v\u00e0 C\u00f4ng nghi\u1ec7p Vi\u1ec7t Nam (VCCI) cho bi\u1ebft, \u0111\u00e3 nh\u1eadn \u0111\u01b0\u1ee3c ki\u1ebfn ngh\u1ecb c\u1ee7a C\u00f4ng ty c\u1ed5 ph\u1ea7n Th\u01b0\u01a1ng m\u1ea1i CITICOM. Trong \u0111\u00f3, CITICOM kh\u1eb3ng \u0111\u1ecbnh, vi\u1ec7c \u0111\u01b0a ra quy \u0111\u1ecbnh l\u00e3i vay kh\u00f4ng v\u01b0\u1ee3t ng\u01b0\u1ee1ng 20% t\u1ed5ng l\u1ee3i nhu\u1eadn l\u00e0 ch\u01b0a h\u1ee3p l\u00fd.<\/p>\n

B\u1edfi theo quy \u0111\u1ecbnh, c\u00e1c doanh nghi\u1ec7p \u0111\u1ec1u 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. \u0110\u1eb7c bi\u1ec7t, trong khi doanh nghi\u1ec7p n\u01b0\u1edbc ngo\u00e0i th\u01b0\u1eddng ch\u1ec9 s\u1eed d\u1ee5ng ngu\u1ed3n v\u1ed1n vay v\u1edbi t\u1ef7 l\u1ec7 nh\u1ecf b\u00ean c\u1ea1nh ngu\u1ed3n v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu th\u00ec ng\u01b0\u1ee3c l\u1ea1i, h\u1ea7u h\u1ebft doanh nghi\u1ec7p trong n\u01b0\u1edbc \u0111\u1ec1u c\u00f3 chung \u0111\u1eb7c \u0111i\u1ec3m l\u00e0 s\u1eed d\u1ee5ng ngu\u1ed3n v\u1ed1n vay r\u1ea5t l\u1edbn, \u0111\u1ebfn 70 – 80%.<\/p>\n

V\u00ec v\u1eady, “quy \u0111\u1ecbnh n\u00e0y s\u1ebd khi\u1ebfn \u0111a s\u1ed1 doanh nghi\u1ec7p m\u1ea5t t\u00ednh ch\u1ee7 \u0111\u1ed9ng v\u00e0 c\u01a1 h\u1ed9i trong ph\u00e1t tri\u1ec3n kinh doanh, m\u1edf r\u1ed9ng \u0111\u1ea7u t\u01b0 s\u1ea3n xu\u1ea5t c\u0169ng nh\u01b0 k\u00e9m c\u1ea1nh tranh so v\u1edbi c\u00e1c doanh nghi\u1ec7p nh\u00e0 n\u01b0\u1edbc\u201d, \u0111\u01a1n ki\u1ebfn ngh\u1ecb n\u00eau.<\/p>\n

H\u01a1n n\u1eefa, theo CITIMOM n\u1ebfu c\u00e1c c\u00f4ng ty c\u00f3 li\u00ean k\u1ebft c\u00f3 m\u1ee9c thu\u1ebf su\u1ea5t thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p b\u1eb1ng nhau th\u00ec t\u1ed5ng th\u1ec3 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p l\u00e0 kh\u00f4ng \u0111\u1ed5i v\u00e0 kh\u00f4ng r\u1ee7i ro khi doanh thu t\u00e0i ch\u00ednh c\u1ee7a c\u00f4ng ty n\u00e0y l\u00e0 chi ph\u00ed t\u00e0i ch\u00ednh c\u1ee7a c\u00f4ng ty kh\u00e1c.<\/p>\n

Ngh\u1ecb \u0111\u1ecbnh 20 n\u00ean c\u00f3 s\u1ef1 \u0111i\u1ec1u ch\u1ec9nh l\u1ea1i cho ph\u00f9 h\u1ee3p\u00a0<\/em><\/p>\n

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 s\u1ebd 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 c\u00e1c 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

LS. Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c nh\u1ea5n m\u1ea1nh: \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.<\/em><\/p>\n

H\u01a1n n\u1eefa, kho\u1ea3n 3, \u0110i\u1ec1u 8 kh\u00f4ng ph\u00e2n bi\u1ec7t doanh nghi\u1ec7p FDI v\u00e0 doanh nghi\u1ec7p trong n\u01b0\u1edbc l\u00e0 c\u00e1ch \u00e1p d\u1ee5ng r\u1ea5t c\u1ee9ng nh\u1eafc, c\u00e0o b\u1eb1ng theo ki\u1ec3u th\u1ea5y m\u1ed9t ng\u01b0\u1eddi \u0111au m\u1eaft nh\u01b0ng b\u1eaft c\u1ea3 l\u00e0ng \u0111eo k\u00ednh, ch\u1ec9 khi\u1ebfn c\u1ed9ng \u0111\u1ed3ng doanh nghi\u1ec7p g\u1eb7p th\u00eam nhi\u1ec1u kh\u00f3 kh\u0103n\u201d.<\/em><\/p>\n

B\u00e0n v\u1ec1 c\u00e1c gi\u1ea3i ph\u00e1p, PGS. TS \u0110inh Tr\u1ecdng Th\u1ecbnh – H\u1ecdc vi\u1ec7n T\u00e0i ch\u00ednh cho r\u1eb1ng, ch\u1ed1ng chuy\u1ec3n gi\u00e1 l\u00e0 c\u00e2u chuy\u1ec7n c\u00f3 th\u1ec3 x\u1ea3y ra \u0111\u1ed1i v\u1edbi c\u1ea3 doanh nghi\u1ec7p trong n\u01b0\u1edbc v\u00e0 ngo\u00e0i n\u01b0\u1edbc. \u0110\u1eb7c bi\u1ec7t, \u1edf Vi\u1ec7t Nam khi ch\u00fang ta c\u00f2n c\u00f3 ch\u00ednh s\u00e1ch \u01b0u ti\u00ean, \u01b0u \u0111\u00e3i v\u1ec1 thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1c ng\u00e0nh ngh\u1ec1, c\u00e1c l\u0129nh v\u1ef1c, c\u00e1c \u0111\u1ecba b\u00e0n kh\u00e1c nhau th\u00ec chuy\u1ec7n chuy\u1ec3n gi\u00e1 t\u1eeb ng\u00e0nh n\u00e0y sang ng\u00e0nh kh\u00e1c, t\u1eeb trong n\u01b0\u1edbc ra n\u01b0\u1edbc ngo\u00e0i \u0111\u1ec1u c\u00f3 th\u1ec3 x\u1ea3y ra \u0111\u1ed1i v\u1edbi c\u1ea3 doanh nghi\u1ec7p trong n\u01b0\u1edbc v\u00e0 ngo\u00e0i n\u01b0\u1edbc.<\/p>\n

B\u1edfi v\u1eady, trong c\u00e1c lu\u1eadt v\u1ec1 chuy\u1ec3n gi\u00e1 \u0111\u1ec1u c\u00f3 quy \u0111\u1ecbnh chung, kh\u00f4ng ph\u00e2n bi\u1ec7t. Quan tr\u1ecdng \u1edf \u0111\u00e2y l\u00e0 doanh nghi\u1ec7p c\u00f3 ch\u1ee9ng minh \u0111\u01b0\u1ee3c m\u00ecnh kh\u00f4ng chuy\u1ec3n gi\u00e1 hay kh\u00f4ng. N\u1ebfu n\u00f3i kh\u00f4ng chuy\u1ec3n gi\u00e1 th\u00ec ph\u1ea3i ch\u1ee9ng minh b\u1eb1ng s\u1ed1 li\u1ec7u qua th\u1ef1c ti\u1ec5n.<\/p>\n

V\u1edbi c\u00e2u chuy\u1ec7n Ngh\u1ecb \u0111\u1ecbnh kh\u1ed1ng ch\u1ebf chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb kh\u00f4ng qu\u00e1 20% th\u00ec vi\u1ec7c kh\u1ed1ng ch\u1ebf m\u1ee9c tr\u1ea7n 20% c\u00f3 th\u1ec3 xem x\u00e9t k\u1ef9 l\u01b0\u1ee1ng h\u01a1n, d\u1ef1a tr\u00ean vi\u1ec7c kh\u1ea3o s\u00e1t t\u00ecnh h\u00ecnh chung c\u1ee7a doanh nghi\u1ec7p v\u00e0 c\u00f3 tr\u01b0\u1eddng h\u1ee3p ngo\u1ea1i l\u1ec7.<\/p>\n

C\u1ee5 th\u1ec3, c\u1ea7n c\u00f3 nh\u1eefng v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn th\u1ef1c thi, trong \u0111\u00f3 c\u00f3 th\u1ec3 c\u00f3 nh\u1eefng \u01b0u ti\u00ean theo t\u1eebng lo\u1ea1i doanh nghi\u1ec7p nh\u01b0 doanh nghi\u1ec7p v\u1eeba v\u00e0 nh\u1ecf, doanh nghi\u1ec7p \u1edf v\u00f9ng s\u00e2u v\u00f9ng xa, ho\u1ea1t \u0111\u1ed9ng trong c\u00e1c ng\u00e0nh \u0111\u1eb7c th\u00f9 v\u1edbi c\u00e1c ch\u00ednh s\u00e1ch vay v\u1ed1n kh\u00e1c nhau, \u0111\u1ea3m b\u1ea3o \u01b0u ti\u00ean cho doanh nghi\u1ec7p m\u1ed9t c\u00e1ch t\u1ed1t nh\u1ea5t.<\/p>\n

Trong n\u1ed9i dung tr\u1ea3 l\u1eddi m\u1edbi nh\u1ea5t, \u00f4ng Nguy\u1ec5n V\u0103n Ph\u1ee5ng – V\u1ee5 tr\u01b0\u1edfng V\u1ee5 Qu\u1ea3n l\u00fd thu\u1ebf doanh nghi\u1ec7p l\u1edbn (T\u1ed5ng c\u1ee5c Thu\u1ebf) cho bi\u1ebft, v\u1ec1 c\u00e1c \u00fd ki\u1ebfn cho r\u1eb1ng, quy \u0111\u1ecbnh tr\u00ean c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 20 c\u00f3 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh c\u1ee7a doanh nghi\u1ec7p, v\u1ec1 ph\u00eda c\u01a1 quan thu\u1ebf lu\u00f4n ti\u1ebfp thu, c\u1ea7u th\u1ecb v\u00e0 \u0111\u00e3 c\u00f3 v\u0103n b\u1ea3n g\u1eedi \u0111\u1ebfn doanh nghi\u1ec7p, \u0111\u1ec1 ngh\u1ecb doanh nghi\u1ec7p cung c\u1ea5p th\u00eam th\u00f4ng tin li\u00ean quan.<\/p>\n

\u00d4ng Ph\u1ee5ng c\u0169ng kh\u1eb3ng \u0111\u1ecbnh n\u1ebfu nh\u01b0 quy \u0111\u1ecbnh n\u00e0o ph\u00f9 h\u1ee3p v\u1edbi c\u00e1i chung, nh\u01b0ng ch\u01b0a ph\u00f9 h\u1ee3p v\u1edbi \u0111\u1eb7c th\u00f9, th\u00ec s\u1ebd b\u00e1o c\u00e1o v\u1edbi c\u1ea5p c\u00f3 th\u1ea9m quy\u1ec1n trong ph\u1ea1m vi xem x\u00e9t c\u00f3 h\u01b0\u1edbng d\u1eabn c\u1ee5 th\u1ec3, \u0111\u1ec3 l\u00e0m sao v\u1eabn \u0111\u1ea3m b\u1ea3o t\u00f4n tr\u1ecdng ph\u00e1p lu\u1eadt, kh\u00f4ng \u1ea3nh h\u01b0\u1edfng g\u00ec \u0111\u1ebfn cam k\u1ebft qu\u1ed1c t\u1ebf, c\u0169ng nh\u01b0 kh\u00f4ng \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn s\u1ef1 c\u1ea1ch tranh c\u1ee7a c\u00e1c doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba.<\/p>\n

Thanh Th\u1ee7y<\/strong><\/p>\n

————<\/p>\n

\u0110\u1ea7u t\u01b0 Ch\u1ee9ng kho\u00e1n (Ph\u00e1p lu\u1eadt) 12-12-2018:<\/em><\/strong><\/p>\n

https:\/\/bds.tinnhanhchungkhoan.vn\/bat-dong-san\/chong-chuyen-gia-hoa-ra-doanh-nghiep-bat-dong-san-cung-chiu-tac-dong-rat-manh-202352.html<\/em><\/p>\n

(238\/1.836)<\/em>","protected":false},"excerpt":{"rendered":"

(\u0110TCK) – Trong khi hi\u1ec7u qu\u1ea3 c\u1ee7a vi\u1ec7c ch\u1ed1ng chuy\u1ec3n gi\u00e1 c\u00f2n ch\u01b0a \u0111\u01b0\u1ee3c \u0111\u00e1nh gi\u00e1 c\u1ee5 th\u1ec3, th\u00ec Ngh\u1ecb \u0111\u1ecbnh 20\/2017\/N\u0110-CP v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1c c\u00f4ng ty c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft, c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb th\u00e1ng 5\/2017, l\u1ea1i khi\u1ebfn c\u00e1c doanh nghi\u1ec7p n\u00f3i chung v\u00e0 kh\u1ed1i b\u1ea5t \u0111\u1ed9ng s\u1ea3n n\u00f3i […]<\/p>\n","protected":false},"author":3,"featured_media":25499,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[17,26],"tags":[],"class_list":["post-25490","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-binh-luan-gop-y","category-legal-media"],"acf":[],"yoast_head":"\n2.070. Ch\u1ed1ng chuy\u1ec3n gi\u00e1, h\u00f3a ra doanh nghi\u1ec7p b\u1ea5t \u0111\u1ed9ng s\u1ea3n c\u0169ng ch\u1ecbu t\u00e1c \u0111\u1ed9ng r\u1ea5t m\u1ea1nh - 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\/2-070-chong-chuyen-gia-hoa-ra-doanh-nghiep-bat-dong-san-cung-chiu-tac-dong-rat-manh\/\" \/>\n<meta property=\"og:locale\" content=\"vi_VN\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"[:vi]2.070. 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