{"id":25555,"date":"2018-12-14T14:45:05","date_gmt":"2018-12-14T07:45:05","guid":{"rendered":"https:\/\/anvilaw.com\/vi\/?p=25555"},"modified":"2022-06-16T09:01:43","modified_gmt":"2022-06-16T02:01:43","slug":"2-075-nghi-dinh-so-20-2017-nd-cp-bat-cap-va-giai-phap-thao-go","status":"publish","type":"post","link":"https:\/\/anvilaw.com\/vi\/2-075-nghi-dinh-so-20-2017-nd-cp-bat-cap-va-giai-phap-thao-go\/","title":{"rendered":"2.075. Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 20\/2017\/N\u0110-CP: B\u1ea5t c\u1eadp v\u00e0 gi\u1ea3i ph\u00e1p th\u00e1o g\u1ee1"},"content":{"rendered":"(XD) – \u201cNgh\u1ecb \u0111\u1ecbnh s\u1ed1 20\/2017\/N\u0110-CP: M\u1ed9t s\u1ed1 v\u1ea5n \u0111\u1ec1 b\u1ea5t c\u1eadp v\u00e0 gi\u1ea3i ph\u00e1p th\u00e1o g\u1ee1\u201d l\u00e0 n\u1ed9i dung h\u1ed9i th\u1ea3o do Hi\u1ec7p h\u1ed9i B\u1ea5t \u0111\u1ed9ng s\u1ea3n Vi\u1ec7t Nam t\u1ed5 ch\u1ee9c v\u1eeba di\u1ec5n ra ng\u00e0y 14\/12, t\u1ea1i H\u00e0 N\u1ed9i. H\u1ed9i th\u1ea3o \u0111\u00e3 t\u1eadp trung ph\u00e2n t\u00edch, l\u00e0m r\u00f5 nh\u1eefng b\u1ea5t c\u1eadp v\u1ec1 c\u01a1 s\u1edf ph\u00e1p l\u00fd, n\u1ed9i dung v\u00e0 th\u1ef1c ti\u1ec5n \u00e1p d\u1ee5ng c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 20.<\/strong><\/p>\n

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\nCh\u1ee7 t\u1ecbch Hi\u1ec7p h\u1ed9i B\u1ea5t \u0111\u1ed9ng s\u1ea3n Vi\u1ec7t Nam Nguy\u1ec5n Tr\u1ea7n Nam ph\u00e1t bi\u1ec3u khai m\u1ea1c H\u1ed9i ngh\u1ecb.<\/p>\n

Doanh nghi\u1ec7p Vi\u1ec7t kh\u00f3 \u201cl\u1edbn\u201d<\/strong><\/p>\n

Theo c\u00e1c chuy\u00ean gia, Ngh\u1ecb \u0111\u1ecbnh 20 m\u1edbi c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh \u0111\u01b0\u1ee3c 20 th\u00e1ng nh\u01b0ng trong qu\u00e1 tr\u00ecnh th\u1ef1c hi\u1ec7n \u0111\u00e3 ph\u00e1t sinh m\u1ed9t s\u1ed1 kh\u00f3 kh\u0103n, v\u01b0\u1edbng m\u1eafc v\u00e0 \u0111\u1eb7c bi\u1ec7t n\u1ed9i dung quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 3, \u0111i\u1ec1u 8 c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh c\u1ea3n tr\u1edf vi\u1ec7c vay v\u1ed1n c\u1ee7a doanh nghi\u1ec7p \u0111\u1ec3 \u0111\u1ea7u t\u01b0 ph\u00e1t tri\u1ec3n; l\u1ed7 th\u1eadt, l\u00e3i gi\u1ea3 v\u00e0 n\u1ed9p thu\u1ebf oan tr\u00ean ph\u1ea7n l\u00e3i m\u00e0 th\u1ef1c ch\u1ea5t l\u00e0 chi ph\u00ed, \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn s\u1ef1 ph\u00e1t tri\u1ec3n c\u1ee7a doanh nghi\u1ec7p.<\/p>\n

T\u1ea1i kho\u1ea3n 3 \u0111i\u1ec1u 8 c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh \u201cX\u00e1c \u0111\u1ecbnh chi ph\u00ed \u0111\u1ec3 t\u00ednh thu\u1ebf trong m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3 \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft \u0111\u1eb7c th\u00f9\u201d, quy \u0111\u1ecbnh \u201ct\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% 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 c\u1ee7a doanh nghi\u1ec7p\u201d.<\/p>\n

Theo \u00f4ng Nguy\u1ec5n Tr\u1ea7n Nam – Ch\u1ee7 t\u1ecbch Hi\u1ec7p h\u1ed9i B\u1ea5t \u0111\u1ed9ng s\u1ea3n Vi\u1ec7t Nam, quy \u0111\u1ecbnh n\u00e0y kh\u00f4ng ph\u00f9 h\u1ee3p v\u1edbi nguy\u00ean t\u1eafc t\u1ef1 do kinh doanh \u0111\u01b0\u1ee3c ghi trong Lu\u1eadt Doanh nghi\u1ec7p n\u0103m 2014. N\u1ebfu \u00e1p theo \u0111i\u1ec1u kho\u1ea3n n\u00eau tr\u00ean, chi ph\u00ed l\u00e3i vay c\u1ee7a doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft s\u1ebd b\u1ecb t\u00ednh th\u00e0nh 2 l\u1ea7n, nguy c\u01a1 \u201cl\u1ed7 ch\u1ed3ng l\u1ed7\u201d.<\/p>\n

Kho\u1ea3n 3, \u0111i\u1ec1u 8 c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 20 v\u1ec1 \u00e1p tr\u1ea7n l\u00e3i vay \u0111ang quy \u0111\u1ecbnh kh\u00f4ng r\u00f5 r\u00e0ng, minh b\u1ea1ch v\u1ec1 \u0111\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng, \u0111\u1ed3ng th\u1eddi \u0111ang c\u00f3 nhi\u1ec1u c\u00e1ch hi\u1ec3u d\u1eabn \u0111\u1ebfn \u00e1p d\u1ee5ng c\u00f3 th\u1ec3 sai l\u1ec7ch v\u00e0 g\u00e2y hoang mang cho doanh nghi\u1ec7p.<\/p>\n

C\u0169ng theo \u00f4ng Nguy\u1ec5n Tr\u1ea7n Nam, quy \u0111\u1ecbnh c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 20 g\u00e2y kh\u00f3 kh\u0103n v\u1edbi c\u00e1c t\u1eadp \u0111o\u00e0n kinh t\u1ebf t\u01b0 nh\u00e2n v\u1edbi m\u00f4 h\u00ecnh c\u00f4ng ty m\u1eb9 – con hi\u1ec7n \u0111ang ph\u00e1t tri\u1ec3n m\u1ea1nh \u1edf n\u01b0\u1edbc ta.<\/p>\n

N\u1ebfu kh\u00f4ng ph\u00e2n \u0111\u1ecbnh r\u00f5 m\u00e0 kh\u1ed1ng ch\u1ebf l\u00e3i vay s\u1ebd t\u1ea1o r\u00e0o c\u1ea3n vi\u1ec7c cho vay n\u1ed9i b\u1ed9 gi\u1eefa c\u00f4ng ty m\u1eb9 v\u00e0 c\u00f4ng ty con, l\u00e0m m\u1ea5t \u0111i kh\u1ea3 n\u0103ng \u0111i\u1ec1u ti\u1ebft s\u1ee9c m\u1ea1nh chung c\u1ee7a m\u1ed9t t\u1eadp \u0111o\u00e0n v\u00e0 c\u01a1 h\u1ed9i \u0111\u1ea7u t\u01b0 d\u00e0i h\u1ea1n v\u00e0o c\u00e1c ng\u00e0nh ngh\u1ec1 c\u1ea7n v\u1ed1n l\u1edbn, c\u00f3 \u00fd ngh\u0129a l\u00e2u d\u00e0i cho n\u1ec1n kinh t\u1ebf.<\/p>\n

Ch\u00ednh Ngh\u1ecb \u0111\u1ecbnh \u00e1p d\u1ee5ng chung cho c\u1ea3 doanh nghi\u1ec7p c\u1ee7a n\u01b0\u1edbc ngo\u00e0i v\u00e0 doanh nghi\u1ec7p Vi\u1ec7t Nam v\u1edbi 2 chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n kh\u00e1c nhau v\u00e0 \u0111i\u1ec1u ki\u1ec7n ho\u1ea1t \u0111\u1ed9ng kh\u00e1c nhau, n\u1ebfu \u00e1p d\u1ee5ng c\u00f9ng c\u00f4ng th\u1ee9c v\u1edbi t\u1ef7 l\u1ec7 t\u00ednh to\u00e1n gi\u1ed1ng nhau s\u1ebd g\u00e2y kh\u00f3 kh\u0103n l\u1edbn cho c\u00e1c doanh nghi\u1ec7p Vi\u1ec7t.<\/p>\n

M\u0169i t\u00ean sai \u0111\u00edch<\/strong><\/p>\n

\u0110\u00e1nh gi\u00e1 kh\u00e1ch quan, th\u00e0nh vi\u00ean H\u1ed9i \u0111\u1ed3ng T\u01b0 v\u1ea5n ch\u00ednh s\u00e1ch T\u00e0i ch\u00ednh – Ti\u1ec1n t\u1ec7 Qu\u1ed1c gia t\u1ea1i Vi\u1ec7t Nam C\u1ea5n V\u0103n L\u01b0c cho r\u1eb1ng: Ngh\u1ecb \u0111\u1ecbnh 20 l\u00e0 b\u01b0\u1edbc ti\u1ebfn c\u1ee7a Vi\u1ec7t Nam trong vi\u1ec7c \u00e1p d\u1ee5ng chu\u1ea9n m\u1ef1c, th\u00f4ng l\u1ec7 qu\u1ed1c t\u1ebf c\u0169ng nh\u01b0 th\u1ec3 hi\u1ec7n tr\u00e1ch nhi\u1ec7m qu\u1ed1c gia trong m\u1ee5c ti\u00eau g\u00f3p ph\u1ea7n ch\u1ed1ng l\u1ea1i x\u00f3i m\u00f2n c\u01a1 s\u1edf v\u00e0 chuy\u1ec3n l\u1ee3i nhu\u1eadn tr\u00ean ph\u1ea1m vi to\u00e0n c\u1ea7u; g\u00f3p ph\u1ea7n c\u1ea3i thi\u1ec7n m\u00f4i tr\u01b0\u1eddng c\u1ea1nh tranh; n\u00e2ng cao hi\u1ec7u qu\u1ea3 thu h\u00fat \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i. Tuy nhi\u00ean, Ngh\u1ecb \u0111\u1ecbnh 20 c\u0169ng g\u00e2y ra nhi\u1ec1u b\u0103n kho\u0103n v\u1ec1 l\u1ed9 tr\u00ecnh th\u1ef1c hi\u1ec7n, c\u01a1 s\u1edf \u0111\u01b0a ra ng\u01b0\u1ee1ng l\u00e3i vay 20% v\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng\u2026<\/p>\n

To\u00e0n c\u1ea3nh H\u1ed9i ngh\u1ecb.<\/p>\n

Theo lu\u1eadt s\u01b0 Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c – Gi\u00e1m \u0111\u1ed1c Cty Lu\u1eadt ANVI, th\u1ef1c ch\u1ea5t, Ngh\u1ecb \u0111\u1ecbnh n\u00e0y ch\u1ee7 y\u1ebfu nh\u1eb1m v\u00e0o m\u1ee5c ti\u00eau ch\u1ed1ng chuy\u1ec3n gi\u00e1 v\u00e0 ch\u1ed1ng th\u1ea5t thu thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p c\u00f3 v\u1ed1n \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i \u0111\u1ea7u t\u01b0 v\u00e0o Vi\u1ec7t Nam nh\u01b0ng khi tri\u1ec3n khai th\u1ef1c hi\u1ec7n th\u00ec ch\u00ednh doanh nghi\u1ec7p Vi\u1ec7t l\u1ea1i b\u1ecb \u1ea3nh h\u01b0\u1edfng, c\u00f2n doanh nghi\u1ec7p n\u01b0\u1edbc ngo\u00e0i l\u1ea1i \u00edt quan t\u00e2m.<\/em><\/p>\n

Ph\u00e2n t\u00edch nguy\u00ean nh\u00e2n v\u00ec sao doanh nghi\u1ec7p n\u01b0\u1edbc ngo\u00e0i kh\u00f4ng quan t\u00e2m nhi\u1ec1u \u0111\u1ebfn Ngh\u1ecb \u0111\u1ecbnh n\u00e0y, \u00f4ng C\u1ea5n V\u0103n L\u1ef1c – Th\u00e0nh vi\u00ean H\u1ed9i \u0111\u1ed3ng T\u01b0 v\u1ea5n ch\u00ednh s\u00e1ch T\u00e0i ch\u00ednh – Ti\u1ec1n t\u1ec7 Qu\u1ed1c gia ph\u00e2n t\u00edch: B\u1ea3n ch\u1ea5t v\u1ea5n \u0111\u1ec1 l\u00e1ch thu\u1ebf th\u00f4ng qua chi ph\u00ed l\u00e3i vay. Theo quy \u0111\u1ecbnh v\u1ec1 thu\u1ebf, ti\u1ec1n tr\u1ea3 l\u00e3i vay \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed kh\u1ea5u tr\u1eeb thu\u1ebf, ch\u00ednh v\u00ec v\u1eady, doanh nghi\u1ec7p (nh\u1ea5t l\u00e0 doanh nghi\u1ec7p FDI) c\u00f3 th\u1ec3 n\u00e2ng chi ph\u00ed l\u00e3i vay b\u1eb1ng 2 c\u00e1ch: M\u1ed9t l\u00e0 th\u00f4ng qua c\u00e1c kho\u1ea3n vay n\u1ed9i b\u1ed9 gi\u1eefa c\u00f4ng ty m\u1eb9 v\u00e0 c\u00f4ng ty con, theo \u0111\u00f3 c\u00f4ng ty m\u1eb9 cho c\u00f4ng ty con ho\u1ea1t \u0111\u1ed9ng \u1edf n\u01b0\u1edbc ngo\u00e0i vay nh\u1eefng kho\u1ea3n vay l\u1edbn v\u1edbi l\u00e3i su\u1ea5t cao tr\u00ean s\u1ed5 s\u00e1ch.<\/p>\n

Ho\u1eb7c c\u00e1ch th\u1ee9 hai l\u00e0 c\u00f4ng ty m\u1eb9 \u0111\u01b0a nguy\u00ean v\u1eadt li\u1ec7u, v\u1eadt t\u01b0 linh ki\u1ec7n \u0111\u1ea7u v\u00e0o m\u00e0 \u1edf qu\u1ed1c gia \u0111\u00f3 ch\u01b0a s\u1ea3n xu\u1ea5t \u0111\u01b0\u1ee3c ho\u1eb7c ch\u1ea5t l\u01b0\u1ee3ng ch\u01b0a \u0111\u1ea3m b\u1ea3o, c\u00f4ng ty con \u1edf qu\u1ed1c gia n\u00e0y b\u00e1o c\u00e1o kh\u00f4ng c\u00f3 ti\u1ec1n l\u1ea5y h\u00e0ng, c\u00f4ng ty m\u1eb9 cho tr\u1ea3 ch\u1eadm, v\u00e0 t\u00ednh l\u00e3i tr\u1ea3 ch\u1eadm. Ph\u1ea7n l\u1ee3i nhu\u1eadn th\u1ef1c c\u00f3 \u0111\u01b0\u1ee3c th\u00f4ng qua tr\u1ea3 l\u00e3i vay c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c chuy\u1ec3n ra n\u01b0\u1edbc ngo\u00e0i cho c\u00f4ng ty m\u1eb9.<\/p>\n

Ph\u00e1t bi\u1ec3u t\u1ea1i H\u1ed9i ngh\u1ecb, \u00f4ng Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c – Gi\u00e1m \u0111\u1ed1c Cty Lu\u1eadt ANVI nh\u1ea5n m\u1ea1nh: \u201cQuy \u0111\u1ecbnh v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft l\u00e0 c\u1ea7n thi\u1ebft, tuy nhi\u00ean, c\u01a1 s\u1edf ph\u00e1p l\u00fd v\u00e0 n\u1ed9i dung \u0111ang \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 20 c\u00f2n nh\u1eefng \u0111i\u1ec3m ch\u01b0a h\u1ee3p l\u00fd nh\u01b0 kh\u00f4ng \u0111\u1ee7 c\u01a1 s\u1edf ph\u00e1p l\u00fd; quy \u0111\u1ecbnh v\u00e0 \u00e1p d\u1ee5ng kh\u00f4ng h\u1ee3p l\u00fd\u201d.<\/em><\/p>\n

B\u1ecf hay s\u1eeda?<\/em><\/strong><\/p>\n

Theo \u00f4ng Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c, tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p th\u1eadt s\u1ef1 ph\u1ea3i chi tr\u1ea3 chi ph\u00ed l\u00e3i vay cao h\u01a1n t\u1ef7 l\u1ec7 kh\u1ed1ng ch\u1ebf n\u00f3i tr\u00ean th\u00ec quy \u0111\u1ecbnh c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh l\u00e0 tr\u00e1i lu\u1eadt, vi ph\u1ea1m quy\u1ec1n huy \u0111\u1ed9ng v\u1ed1n t\u1eeb m\u1ecdi ngu\u1ed3n m\u1ed9t c\u00e1ch h\u1ee3p ph\u00e1p \u0111\u1ec3 ph\u1ee5c v\u1ee5 nhu c\u1ea7u kinh doanh.<\/em><\/p>\n

Nh\u00ecn chung, doanh nghi\u1ec7p Vi\u1ec7t Nam r\u1ea5t thi\u1ebfu v\u1ed1n, n\u00ean ph\u1ea3i \u0111i vay v\u1ed1n; trong khi n\u0103ng l\u1ef1c h\u1ea1n ch\u1ebf, t\u00e0i s\u1ea3n b\u1ea3o \u0111\u1ea3m \u00edt, kh\u00f4ng \u0111\u1ee7 s\u1ef1 t\u00edn nhi\u1ec7m \u0111\u1ec3 vay v\u1edbi l\u00e3i su\u1ea5t th\u1ea5p, ph\u1ea3i vay v\u1edbi l\u00e3i su\u1ea5t cao v\u00e0 n\u1ebfu \u201ct\u1ed5ng chi ph\u00ed l\u00e3i vay\u201d tr\u00ean 20%, th\u1eadm ch\u00ed 50% m\u00e0 l\u00e0 chi ph\u00ed th\u1eadt, h\u1ee3p l\u00fd, h\u1ee3p l\u1ec7 th\u00ec c\u0169ng c\u1ea7n ph\u1ea3i \u0111\u01b0\u1ee3c ch\u1ea5p nh\u1eadn…<\/em><\/p>\n

\u0110\u1ea1i di\u1ec7n Hi\u1ec7p h\u1ed9i B\u1ea5t \u0111\u1ed9ng s\u1ea3n Vi\u1ec7t Nam ki\u1ebfn ngh\u1ecb c\u1ea7n t\u1ea1m d\u1eebng \u00e1p d\u1ee5ng \u0111\u1ec3 thay \u0111\u1ed5i ho\u1eb7c di\u1ec5n \u0111\u1ea1t l\u1ea1i kho\u1ea3n 3 \u0111i\u1ec1u 8 Ngh\u1ecb \u0111\u1ecbnh 20 cho r\u00f5 r\u00e0ng h\u01a1n \u0111\u1ec3 ch\u1ec9 hi\u1ec3u theo m\u1ed9t c\u00e1ch m\u00e0 kh\u00f4ng theo nhi\u1ec1u c\u00e1ch, g\u00e2y h\u1ed7n lo\u1ea1n v\u00e0 hoang mang cho doanh nghi\u1ec7p.<\/p>\n

\u201cC\u1ea7n s\u1edbm c\u00f3 b\u00e1o c\u00e1o \u0111\u00e1nh gi\u00e1 k\u1ebft qu\u1ea3 tri\u1ec3n khai, r\u00e0 so\u00e1t v\u1ea5n \u0111\u1ec1 th\u1ef1c ti\u1ec5n ph\u00e1t sinh trong th\u1ef1c t\u1ebf, t\u1eeb \u0111\u00f3 s\u1edbm \u0111\u01b0a ra nh\u1eefng c\u01a1 ch\u1ebf ch\u00ednh s\u00e1ch \u0111i\u1ec1u ch\u1ec9nh ph\u00f9 h\u1ee3p, g\u00f3p ph\u1ea7n c\u1ea3i thi\u1ec7n m\u00f4i tr\u01b0\u1eddng \u0111\u1ea7u t\u01b0 \u2013 kinh doanh, \u0111\u1ea3m b\u1ea3o t\u00ednh th\u1ef1c t\u1ebf, kh\u1ea3 thi h\u01a1n v\u00e0 v\u1eabn \u0111\u1ea1t m\u1ee5c \u0111\u00edch \u0111\u1ec1 ra. V\u1ec1 ph\u00eda doanh nghi\u1ec7p, c\u1ea7n ch\u1ee7 \u0111\u1ed9ng nghi\u00ean c\u1ee9u c\u00e1c th\u00f4ng l\u1ec7 qu\u1ed1c t\u1ebf v\u1ec1 ch\u1ed1ng chuy\u1ec3n gi\u00e1 BEPS \u0111\u1ec3 c\u00f3 \u0111\u1ecbnh h\u01b0\u1edbng k\u1ebf ho\u1ea1ch ho\u1ea1t \u0111\u1ed9ng kinh doanh ph\u00f9 h\u1ee3p\u201d, \u00f4ng C\u1ea5n V\u0103n L\u1ef1c kh\u1eb3ng \u0111\u1ecbnh.<\/p>\n

C\u00e1c chuy\u00ean gia cho r\u1eb1ng: Ngh\u1ecb \u0111\u1ecbnh n\u00e0y tr\u00e1i v\u1edbi quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt nh\u01b0 Lu\u1eadt Doanh nghi\u1ec7p v\u00e0 c\u00e1c quy \u0111\u1ecbnh c\u00f3 li\u00ean quan th\u00ec c\u1ea7n b\u00e3i b\u1ecf. Ph\u1ea1m vi v\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng c\u1ea7n xem l\u1ea1i, ch\u1ec9 \u00e1p d\u1ee5ng v\u1edbi nh\u1eefng giao d\u1ecbch xuy\u00ean bi\u00ean gi\u1edbi, kh\u00f4ng \u00e1p d\u1ee5ng v\u1edbi doanh nghi\u1ec7p Vi\u1ec7t Nam.<\/p>\n

V\u0169 Huy\u1ec1n<\/strong><\/p>\n

————<\/p>\n

X\u00e2y d\u1ef1ng (Kinh t\u1ebf) 14-12-2018:<\/em><\/strong><\/p>\n

http:\/\/www.baoxaydung.com.vn\/news\/vn\/kinh-te\/nghi-dinh-so-202017nd-cp-bat-cap-va-giai-phap-thao-go.html<\/em><\/p>\n

(281\/1.388)<\/em><\/p>\n

\u00a0<\/strong>","protected":false},"excerpt":{"rendered":"

(XD) – \u201cNgh\u1ecb \u0111\u1ecbnh s\u1ed1 20\/2017\/N\u0110-CP: M\u1ed9t s\u1ed1 v\u1ea5n \u0111\u1ec1 b\u1ea5t c\u1eadp v\u00e0 gi\u1ea3i ph\u00e1p th\u00e1o g\u1ee1\u201d l\u00e0 n\u1ed9i dung h\u1ed9i th\u1ea3o do Hi\u1ec7p h\u1ed9i B\u1ea5t \u0111\u1ed9ng s\u1ea3n Vi\u1ec7t Nam t\u1ed5 ch\u1ee9c v\u1eeba di\u1ec5n ra ng\u00e0y 14\/12, t\u1ea1i H\u00e0 N\u1ed9i. H\u1ed9i th\u1ea3o \u0111\u00e3 t\u1eadp trung ph\u00e2n t\u00edch, l\u00e0m r\u00f5 nh\u1eefng b\u1ea5t c\u1eadp v\u1ec1 c\u01a1 s\u1edf […]<\/p>\n","protected":false},"author":3,"featured_media":25557,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[17,26],"tags":[],"class_list":["post-25555","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-binh-luan-gop-y","category-legal-media"],"acf":[],"yoast_head":"\n2.075. 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