{"id":25562,"date":"2018-12-14T14:50:54","date_gmt":"2018-12-14T07:50:54","guid":{"rendered":"https:\/\/anvilaw.com\/vi\/?p=25562"},"modified":"2022-06-16T09:01:01","modified_gmt":"2022-06-16T02:01:01","slug":"2-076-muon-tri-tranh-thue-nhung-vo-tinh-lam-kho-doanh-nghiep","status":"publish","type":"post","link":"https:\/\/anvilaw.com\/vi\/2-076-muon-tri-tranh-thue-nhung-vo-tinh-lam-kho-doanh-nghiep\/","title":{"rendered":"2.076. Mu\u1ed1n ‘tr\u1ecb’ tr\u00e1nh thu\u1ebf nh\u01b0ng v\u00f4 t\u00ecnh l\u00e0m kh\u00f3 doanh nghi\u1ec7p"},"content":{"rendered":"(MTG) – Theo TS C\u1ea5n V\u0103n L\u1ef1c, Ngh\u1ecb \u0111\u1ecbnh 20\/2017\/N\u0110-CP l\u00e0 b\u01b0\u1edbc ti\u1ebfn c\u1ee7a Vi\u1ec7t Nam trong vi\u1ec7c \u00e1p d\u1ee5ng chu\u1ea9n m\u1ef1c qu\u1ed1c t\u1ebf trong m\u1ee5c ti\u00eau ch\u1ed1ng 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. Tuy nhi\u00ean, Ngh\u1ecb \u0111\u1ecbnh 20 v\u1eabn 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…<\/strong><\/p>\n

\"\"<\/p>\n

H\u1ed9i th\u1ea3o v\u1ec1 Ngh\u1ecb \u0111\u1ecbnh 20 – \u1ea2nh: Reatimes<\/em><\/p>\n

S\u00e1ng 14.12, Hi\u1ec7p h\u1ed9i B\u1ea5t \u0111\u1ed9ng s\u1ea3n Vi\u1ec7t Nam t\u1ed5 ch\u1ee9c H\u1ed9i th\u1ea3o Ngh\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.<\/p>\n

Ngh\u1ecb \u0111\u1ecbnh n\u00e0y \u0111\u01b0\u1ee3c Ch\u00ednh ph\u1ee7 ban h\u00e0nh ng\u00e0y 24.2.2017 v\u00e0 c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 1.5.2017, quy \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. Ban h\u00e0nh theo ngh\u1ecb \u0111\u1ecbnh l\u00e0 Th\u00f4ng t\u01b0 41\/2017\/TT-BTC ng\u00e0y 28.4.2017 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh.<\/p>\n

Kho\u1ea3n 3, \u0110i\u1ec1u 8 Ngh\u1ecb \u0111\u1ecbnh 20 quy \u0111\u1ecbnh: “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% 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”. Ch\u00ednh \u0111i\u1ec1u n\u00e0y \u0111\u00e3 khi\u1ebfn nhi\u1ec1u doanh nghi\u1ec7p trong n\u01b0\u1edbc nh\u01b0 \u201cng\u1ed3i tr\u00ean \u0111\u1ed1ng l\u1eeda\u201d.<\/p>\n

Kh\u00f4ng ph\u00f9 h\u1ee3p th\u1ef1c t\u1ebf<\/strong><\/p>\n

\u00d4ng Nguy\u1ec5n Tr\u1ea7n Nam – nguy\u00ean Th\u1ee9 tr\u01b0\u1edfng B\u1ed9 X\u00e2y d\u1ef1ng, Ch\u1ee7 t\u1ecbch Hi\u1ec7p h\u1ed9i B\u1ea5t \u0111\u1ed9ng s\u1ea3n Vi\u1ec7t Nam cho r\u1eb1ng quy \u0111\u1ecbnh n\u00e0y kh\u00f4ng ph\u00f9 h\u1ee3p v\u1edbi nguy\u00ean t\u1eafc t\u1ef1 do kinh doanh \u0111\u00e3 \u0111\u01b0\u1ee3c ghi nh\u1eadn trong Lu\u1eadt Doanh nghi\u1ec7p n\u0103m 2014, m\u00e2u thu\u1eabn v\u1edbi c\u00e1c quy \u0111\u1ecbnh trong Lu\u1eadt Thu\u1ebf hi\u1ec7n h\u00e0nh v\u00e0 c\u00f3 nhi\u1ec1u v\u1ea5n \u0111\u1ec1 kh\u00f4ng ph\u00f9 h\u1ee3p v\u1edbi th\u1ef1c t\u1ebf, \u1ea3nh h\u01b0\u1edfng l\u1edbn \u0111\u1ebfn quy\u1ec1n l\u1ee3i c\u1ee7a doanh nghi\u1ec7p.<\/p>\n

Theo \u00f4ng Nam, vay v\u1ed1n l\u00e0 nhu c\u1ea7u th\u01b0\u1eddng xuy\u00ean c\u1ee7a doanh nghi\u1ec7p. V\u1edbi nh\u1eefng ng\u00e0nh ngh\u1ec1 \u0111\u00f2i h\u1ecfi v\u1ed1n \u0111\u1ea7u t\u01b0 l\u1edbn, th\u1eddi gian thu h\u1ed3i v\u1ed1n k\u00e9o d\u00e0i nh\u01b0 \u0111\u1ea7u t\u01b0 c\u01a1 s\u1edf h\u1ea1 t\u1ea7ng, kinh doanh b\u1ea5t \u0111\u1ed9ng s\u1ea3n, doanh nghi\u1ec7p kh\u1edfi nghi\u1ec7p, c\u00e1c c\u00f4ng ty trong giai \u0111o\u1ea1n \u0111\u1ea7u t\u01b0 m\u1edbi s\u1ebd c\u00e0ng g\u1eb7p kh\u00f3 kh\u0103n khi chi ph\u00ed l\u00e3i vay nhi\u1ec1u l\u1ea1i kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf.<\/p>\n

N\u1ebfu \u00e1p theo \u0111i\u1ec1u kho\u1ea3n n\u00e0y, chi ph\u00ed l\u00e3i vay c\u1ee7a c\u00e1c 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. 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 vi\u1ec7c \u00e1p d\u1ee5ng c\u00f3 th\u1ec3 sai l\u1ec7ch v\u00e0 g\u00e2y hoang mang cho c\u00e1c doanh nghi\u1ec7p.<\/p>\n

C\u0169ng theo \u00f4ng Nam, quy \u0111\u1ecbnh n\u00e0y s\u1ebd t\u1ea1o ra nhi\u1ec1u kh\u00f3 kh\u0103n \u0111\u1ed1i 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 ph\u00e1t tri\u1ec3n m\u1ea1nh \u1edf n\u01b0\u1edbc ta.<\/p>\n

\u00d4ng Nguy\u1ec5n Tr\u1ea7n Nam, Ch\u1ee7 t\u1ecbch Hi\u1ec7p h\u1ed9i B\u1ea5t \u0111\u1ed9ng s\u1ea3n Vi\u1ec7t Nam\u00a0<\/em>– \u1ea2nh: Reatimes<\/p>\n

\u201cN\u1ebfu c\u00e1c doanh nghi\u1ec7p kh\u00f4ng c\u00f3 \u0111\u1ed9ng c\u01a1 chuy\u1ec3n gi\u00e1, v\u00ed d\u1ee5 nh\u01b0 h\u1ecd c\u00f3 quan h\u1ec7 giao d\u1ecbch vay v\u1ed1n gi\u1eefa c\u00f4ng ty m\u1eb9 v\u00e0 c\u00f4ng ty con, thu\u1ebf su\u1ea5t c\u1ee7a h\u1ecd l\u00e0 b\u1eb1ng nhau, \u0111\u1ec1u \u00e1p d\u1ee5ng m\u1ed9t m\u1ee9c thu\u1ebf su\u1ea5t ph\u1ed5 th\u00f4ng, kh\u00f4ng c\u00f3 \u01b0u \u0111\u00e3i thu\u1ebf th\u00ec h\u1ecd ph\u1ea3i thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng b\u1ecb kh\u1ed1ng ch\u1ebf l\u00e3i vay theo Ngh\u1ecb \u0111\u1ecbnh 20.<\/p>\n

C\u00f2n n\u1ebfu kh\u00f4ng ph\u00e2n \u0111\u1ecbnh r\u00f5 m\u00e0 kh\u1ed1ng ch\u1ebf l\u00e3i vay c\u1ea3 nh\u1eefng tr\u01b0\u1eddng h\u1ee3p n\u00e0y, t\u1ea5t y\u1ebfu s\u1ebd t\u1ea1o ra 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\u201d, \u00f4ng Nam n\u00f3i.<\/p>\n

\u00d4ng Nam cho r\u1eb1ng 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, nh\u01b0ng \u00e1p d\u1ee5ng c\u00f9ng chung 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 r\u1ea5t l\u1edbn cho c\u00e1c doanh nghi\u1ec7p c\u1ee7a Vi\u1ec7t Nam.<\/p>\n

N\u00e2ng t\u1ef7 l\u1ec7 chi ph\u00ed l\u00e3i vay l\u00ean 30%<\/strong><\/p>\n

Theo TS C\u1ea5n V\u0103n L\u1ef1c, t\u1ea1i Vi\u1ec7t Nam, Ngh\u1ecb \u0111\u1ecbnh 20 \u0111\u00e3 \u00e1p d\u1ee5ng th\u00f4ng l\u1ec7 BEPS (c\u00e1c h\u00e0nh vi x\u00f3i m\u00f2n c\u01a1 s\u1edf thu\u1ebf v\u00e0 chuy\u1ec3n l\u1ee3i nhu\u1eadn).<\/p>\n

\u00d4ng L\u1ef1c 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. Qua \u0111\u00f3 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.<\/p>\n

Tuy nhi\u00ean, Ngh\u1ecb \u0111\u1ecbnh 20 v\u1eabn 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…<\/p>\n

Do \u0111\u00f3, \u00f4ng L\u1ef1c \u0111\u1ec1 ngh\u1ecb l\u00e0m r\u00f5 chi ph\u00ed l\u00e3i ch\u1ec9 \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi giao d\u1ecbch li\u00ean k\u1ebft hay t\u1ea5t c\u1ea3 c\u00e1c kho\u1ea3n vay; \u0111\u1ed3ng th\u1eddi n\u00e2ng t\u1ef7 l\u1ec7 chi ph\u00ed l\u00e3i tr\u00ean EBITDA (l\u1ee3i nhu\u1eadn tr\u01b0\u1edbc thu\u1ebf, l\u00e3i vay v\u00e0 kh\u1ea5u hao) t\u1eeb 20% l\u00ean ng\u01b0\u1ee1ng cao nh\u1ea5t theo khuy\u1ebfn ngh\u1ecb c\u1ee7a OECD l\u00e0 30% (\u0111\u00e2y c\u00f3 th\u1ec3 l\u00e0 ng\u01b0\u1ee1ng ph\u00f9 h\u1ee3p h\u01a1n c\u1ea3).<\/p>\n

TS C\u1ea5n V\u0103n L\u1ef1c, chuy\u00ean gia t\u00e0i ch\u00ednh, ng\u00e2n h\u00e0ng<\/em>\u00a0– \u1ea2nh: Reatimes<\/p>\n

C\u00f9ng v\u1edbi \u0111\u00f3, chuy\u00ean gia n\u00e0y cho r\u1eb1ng c\u1ea7n xem x\u00e9t \u0111\u1eb7c th\u00f9 m\u1ed9t s\u1ed1 ng\u00e0nh s\u1eed d\u1ee5ng v\u1ed1n vay l\u1edbn nh\u01b0 b\u1ea5t \u0111\u1ed9ng s\u1ea3n, \u0111i\u1ec7n l\u1ef1c, h\u1ea1 t\u1ea7ng\u2026 khi t\u00ednh to\u00e1n ch\u1ec9 s\u1ed1 chi ph\u00ed l\u00e3i\/EBITDA (c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c lo\u1ea1i b\u1ecf d\u1ea7n chi ph\u00ed l\u00e3i vay t\u1eeb b\u00ean th\u1ee9 3) ho\u1eb7c \u1edf m\u1ee9c ng\u01b0\u1ee1ng kh\u00e1c?<\/p>\n

C\u0169ng theo \u00f4ng L\u1ef1c, c\u01a1 quan qu\u1ea3n l\u00fd n\u00ean \u0111\u01b0a ra m\u1ed9t l\u1ecbch tr\u00ecnh \u00e1p d\u1ee5ng ph\u00f9 h\u1ee3p \u0111\u1ec3 doanh nghi\u1ec7p c\u00f3 th\u1eddi gian t\u00e1i c\u1ea5u tr\u00fac t\u00e0i ch\u00ednh tu\u00e2n th\u1ee7 theo quy \u0111\u1ecbnh. V\u00ed d\u1ee5, doanh nghi\u1ec7p c\u00f3 ch\u1ec9 s\u1ed1 chi ph\u00ed l\u00e3i tr\u00ean EBITDA tr\u00ean 50% c\u1ea7n th\u1ef1c hi\u1ec7n gi\u1ea3m t\u1ef7 l\u1ec7 m\u1ed7i n\u0103m 10% (nh\u01b0ng kh\u00f4ng qu\u00e1 3 n\u0103m) \u0111\u1ec3 \u0111\u1ea1t \u0111\u01b0\u1ee3c t\u1ef7 l\u1ec7 quy \u0111\u1ecbnh 30% theo l\u1ed9 tr\u00ecnh nh\u1ea5t \u0111\u1ecbnh k\u1ec3 t\u1eeb khi Ngh\u1ecb \u0111\u1ecbnh 20 s\u1eeda \u0111\u1ed5i c\u00f3 hi\u1ec7u l\u1ef1c ch\u00ednh th\u1ee9c.<\/p>\n

Ch\u01b0a \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh trong lu\u1eadt<\/strong><\/p>\n

Theo b\u00e0 \u0110inh Mai H\u1ea1nh – Ph\u00f3 t\u1ed5ng gi\u00e1m \u0111\u1ed1c T\u01b0 v\u1ea5n thu\u1ebf c\u1ee7a Deloitte Vi\u1ec7t Nam, vi\u1ec7c quy \u0111\u1ecbnh kh\u1ed1ng ch\u1ebf chi ph\u00ed l\u00e3i vay theo Ngh\u1ecb \u0111\u1ecbnh 20 kh\u00f4ng \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh trong Lu\u1eadt Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p c\u0169ng l\u00e0m nhi\u1ec1u doanh nghi\u1ec7p l\u00fang t\u00fang trong vi\u1ec7c s\u1eed d\u1ee5ng v\u0103n b\u1ea3n n\u00e0o \u0111\u1ec3 \u00e1p d\u1ee5ng, v\u00ec Lu\u1eadt Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p l\u00e0 v\u0103n b\u1ea3n c\u00f3 hi\u1ec7u l\u1ef1c ph\u00e1p l\u00fd cao h\u01a1n.<\/p>\n

N\u1ed9i dung c\u1ee7a \u0110i\u1ec1u 8, Ngh\u1ecb \u0111\u1ecbnh 20: \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, nh\u01b0ng t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 20 v\u00e0 th\u00f4ng t\u01b0 h\u01b0\u1edbng d\u1eabn ch\u01b0a c\u00f3 \u0111\u1ecbnh ngh\u0129a c\u1ee5 th\u1ec3 v\u1ec1 \u201cgiao d\u1ecbch li\u00ean k\u1ebft \u0111\u1eb7c th\u00f9\u201d, d\u1eabn \u0111\u1ebfn vi\u1ec7c nhi\u1ec1u doanh nghi\u1ec7p l\u00fang t\u00fang trong vi\u1ec7c x\u00e1c \u0111\u1ecbnh doanh nghi\u1ec7p m\u00ecnh c\u00f3 ph\u00e1t sinh giao d\u1ecbch li\u00ean k\u1ebft thu\u1ed9c ph\u1ea1m vi \u00e1p d\u1ee5ng \u0110i\u1ec1u 8 hay kh\u00f4ng.<\/p>\n

Ngo\u00e0i ra, b\u00e0 H\u1ea1nh cho r\u1eb1ng c\u00e1c doanh nghi\u1ec7p c\u0169ng \u0111\u1eb7t c\u00e2u h\u1ecfi l\u00e0 n\u1ebfu doanh nghi\u1ec7p c\u00f3 ph\u00e1t sinh giao d\u1ecbch li\u00ean k\u1ebft t\u1ee9c l\u00e0 thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 20, nh\u01b0ng giao d\u1ecbch n\u00e0y kh\u00f4ng li\u00ean quan \u0111\u1ebfn giao d\u1ecbch vay v\u1ed1n. V\u1eady li\u1ec7u chi ph\u00ed l\u00e3i vay tr\u1ea3 cho ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i trong n\u01b0\u1edbc c\u00f3 ch\u1ecbu m\u1ee9c kh\u1ed1ng ch\u1ebf theo \u0110i\u1ec1u 8, Ngh\u1ecb \u0111\u1ecbnh 20 kh\u00f4ng?<\/p>\n

B\u00e0 \u0110inh Mai H\u1ea1nh, Ph\u00f3 T\u1ed5ng gi\u00e1m \u0111\u1ed1c T\u01b0 v\u1ea5n Thu\u1ebf, Deloitte Vi\u1ec7t Nam –\u00a0<\/em>\u1ea2nh: Reatimes<\/p>\n

\u201cQuy \u0111\u1ecbnh n\u00e0y n\u00ean ch\u1ec9 \u00e1p d\u1ee5ng khi doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch vay v\u1ed1n t\u1eeb b\u00ean li\u00ean k\u1ebft. \u0110\u1ed3ng th\u1eddi, ph\u1ea7n kh\u1ed1ng ch\u1ebf ch\u1ec9 n\u00ean t\u00ednh tr\u00ean ph\u1ea7n chi ph\u00ed l\u00e3i vay ph\u00e1t sinh v\u1edbi b\u00ean li\u00ean k\u1ebft, kh\u00f4ng \u00e1p d\u1ee5ng trong tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p ph\u00e1t sinh l\u00e3i ti\u1ec1n vay t\u1eeb giao d\u1ecbch vay v\u1edbi c\u00e1c b\u00ean \u0111\u1ed9c l\u1eadp (c\u00e1c ng\u00e2n h\u00e0ng, t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng,…)\u201d, b\u00e0 H\u1ea1nh n\u00f3i.<\/p>\n

Theo lu\u1eadt s\u01b0 Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c – Gi\u00e1m \u0111\u1ed1c ANVI, quy \u0111\u1ecbnh n\u00e0y kh\u00f4ng h\u1ee3p l\u00fd. Trong 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

\u201cTrong m\u1ecdi tr\u01b0\u1eddng h\u1ee3p, t\u1ef7 l\u1ec7 20% n\u00f3i tr\u00ean l\u00e0 nh\u1eb1m \u0111\u1eb7t ra gi\u1edbi h\u1ea1n v\u1edbi m\u1ee5c \u0111\u00edch h\u1ea1n ch\u1ebf t\u00ecnh tr\u1ea1ng chuy\u1ec3n gi\u00e1, d\u1eabn \u0111\u1ebfn th\u1ea5t thu thu\u1ebf. V\u00ec v\u1eady, kh\u00f4ng c\u00f3 l\u00fd g\u00ec \u00e1p \u0111\u1eb7t \u0111\u1ed1i v\u1edbi c\u00e1c c\u00f4ng ty Vi\u1ec7t Nam cho nhau vay v\u1ed1n, k\u1ec3 c\u1ea3 \u0111\u1ed1i v\u1edbi giao d\u1ecbch li\u00ean k\u1ebft, n\u1ebfu nh\u01b0 kh\u00f4ng nh\u1eb1m m\u1ee5c \u0111\u00edch chuy\u1ec3n gi\u00e1, tr\u1ed1n, gi\u1ea3m ngh\u0129a v\u1ee5 n\u1ed9p thu\u1ebf\u201d, \u00f4ng \u0110\u1ee9c n\u00f3i.<\/em><\/p>\n

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

————<\/p>\n

M\u1ed9t th\u1ec3 gi\u1edbi (Kinh t\u1ebf) 14-12-2018:<\/em><\/strong><\/p>\n

https:\/\/motthegioi.vn\/kinh-te-c-67\/tai-chinh-dau-tu-c-98\/muon-tri-tranh-thue-nhung-vo-tinh-lam-kho-doanh-nghiep-103174.html<\/em><\/p>\n

(141\/1.579)<\/em>","protected":false},"excerpt":{"rendered":"

(MTG) – Theo TS C\u1ea5n V\u0103n L\u1ef1c, Ngh\u1ecb \u0111\u1ecbnh 20\/2017\/N\u0110-CP l\u00e0 b\u01b0\u1edbc ti\u1ebfn c\u1ee7a Vi\u1ec7t Nam trong vi\u1ec7c \u00e1p d\u1ee5ng chu\u1ea9n m\u1ef1c qu\u1ed1c t\u1ebf trong m\u1ee5c ti\u00eau ch\u1ed1ng 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. Tuy nhi\u00ean, Ngh\u1ecb \u0111\u1ecbnh 20 v\u1eabn g\u00e2y ra nhi\u1ec1u b\u0103n kho\u0103n v\u1ec1 l\u1ed9 tr\u00ecnh […]<\/p>\n","protected":false},"author":3,"featured_media":25564,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[17,26],"tags":[],"class_list":["post-25562","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-binh-luan-gop-y","category-legal-media"],"acf":[],"yoast_head":"\n2.076. 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