{"id":25577,"date":"2018-12-14T14:59:07","date_gmt":"2018-12-14T07:59:07","guid":{"rendered":"https:\/\/anvilaw.com\/vi\/?p=25577"},"modified":"2022-06-16T08:59:25","modified_gmt":"2022-06-16T01:59:25","slug":"2-078-nghi-dinh-20-ve-chong-chuyen-gia-kien-nghi-dieu-chinh-de-giam-ap-luc-doanh-nghiep-trong-nuoc","status":"publish","type":"post","link":"https:\/\/anvilaw.com\/vi\/2-078-nghi-dinh-20-ve-chong-chuyen-gia-kien-nghi-dieu-chinh-de-giam-ap-luc-doanh-nghiep-trong-nuoc\/","title":{"rendered":"2.078. Ngh\u1ecb \u0111\u1ecbnh 20 v\u1ec1 ch\u1ed1ng chuy\u1ec3n gi\u00e1: Ki\u1ebfn ngh\u1ecb \u0111i\u1ec1u ch\u1ec9nh \u0111\u1ec3 gi\u1ea3m \u00e1p l\u1ef1c doanh nghi\u1ec7p trong n\u01b0\u1edbc"},"content":{"rendered":"(\u0110TCK) – Nhi\u1ec1u chuy\u00ean gia cho r\u1eb1ng, Ngh\u1ecb \u0111\u1ecbnh 20\/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 l\u00e0 m\u1ed9t b\u01b0\u1edbc ti\u1ebfn c\u1ee7a Vi\u1ec7t Nam, tu\u00e2n th\u1ee7 theo th\u00f4ng l\u1ec7 qu\u1ed1c t\u1ebf v\u1ec1 ch\u1ed1ng chuy\u1ec3n gi\u00e1, nh\u01b0ng c\u00e1c nh\u00e0 so\u1ea1n th\u1ea3o ch\u01b0a c\u00f3 \u0111\u00e1nh gi\u00e1 \u0111\u1ea7y \u0111\u1ee7, c\u00f3 th\u1ec3 khi\u1ebfn c\u00e1c doanh nghi\u1ec7p trong n\u01b0\u1edbc ch\u1ecbu thi\u1ec7t oan.<\/strong><\/p>\n

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Kh\u00f4ng \u0111\u1ee7 c\u01a1 s\u1edf ph\u00e1p l\u00fd, kh\u00f4ng h\u1ee3p l\u00fd<\/strong><\/p>\n

Ph\u00e1t bi\u1ec3u t\u1ea1i H\u1ed9i th\u1ea3o “Ngh\u1ecb \u0111\u1ecbnh 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” do Hi\u1ec7p h\u1ed9i B\u1ea5t \u0111\u1ed9ng s\u1ea3n Vi\u1ec7t Nam t\u1ed5 ch\u1ee9c s\u00e1ng ng\u00e0y 14\/12, lu\u00e2t s\u01b0 Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c, Gi\u00e1m \u0111\u1ed1c C\u00f4ng ty Lu\u1eadt ANVI cho bi\u1ebft, s\u1ef1 ra \u0111\u1eddi c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 20 l\u00e0 m\u1ed9t b\u01b0\u1edbc ti\u1ebfn c\u1ee7a Vi\u1ec7t Nam, tu\u00e2n th\u1ee7 theo th\u00f4ng l\u1ec7 qu\u1ed1c t\u1ebf trong n\u1ed7 \u1ef1c h\u1ea1n ch\u1ebf c\u00e1c h\u00e0nh vi x\u00f3i m\u00f3n c\u01a1 s\u1edf thu\u1ebf v\u00e0 chuy\u1ec3n l\u1ee3i nhu\u1eadn (BEPS).<\/em><\/p>\n

\u00d4ng \u0110\u1ee9c cho bi\u1ebft, m\u1ed7i n\u0103m, ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n gi\u00e1 g\u00e2y th\u1ea5t tho\u00e1t kho\u1ea3ng 100 – 240 t\u1ef7 USD tr\u00ean to\u00e0n c\u1ea7u, t\u01b0\u01a1ng \u1ee9ng 4 – 10% t\u1ed5ng thu t\u1eeb thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p. C\u00e1c giao d\u1ecbch th\u01b0\u01a1ng m\u1ea1i n\u1ed9i b\u1ed9 chi\u1ebfm tr\u00ean 30% gi\u00e1 tr\u1ecb th\u01b0\u01a1ng m\u1ea1i to\u00e0n c\u1ea7u.<\/em><\/p>\n

Tr\u00ean c\u01a1 s\u1edf \u00e1p d\u1ee5ng th\u00f4ng l\u00ean BEPS, Ngh\u1ecb \u0111\u1ecbnh 20 c\u01a1 b\u1ea3n \u0111\u00e3 bao h\u00e0m nhi\u1ec1u n\u1ed9i dung li\u00ean quan nh\u1eb1m ki\u1ec3m so\u00e1t ho\u1ea1t \u0111\u1ed9ng n\u00e0y, \u0111\u1eb7c bi\u1ec7t li\u00ean quan \u0111\u1ebfn c\u00e1c doanh nghi\u1ec7p c\u00f3 ho\u1ea1t \u0111\u1ed9ng kinh doanh xuy\u00ean bi\u00ean gi\u1edbi.<\/em><\/p>\n

Tuy nhi\u00ean, m\u1ed9t s\u1ed1 Quy \u0111\u1ecbnh khi \u00e1p d\u1ee5ng th\u1ef1c t\u1ebf l\u1ea1i g\u00e2y kh\u00f3 kh\u0103n ng\u01b0\u1ee3c tr\u1edf l\u1ea1i doanh nghi\u1ec7p trong n\u01b0\u1edbc, c\u1ee5 th\u1ec3 li\u00ean quan \u0111\u1ebfn\u00a0Kho\u1ea3n 3, \u0110i\u1ec1u 8, Ngh\u1ecb \u0111\u1ecbnh 20 quy \u0111\u1ecbnh t\u1ef7 l\u1ec7 gi\u1edbi h\u1ea1n chi ph\u00ed l\u00e3i vay cho t\u1ea5t c\u1ea3 c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng \u1edf m\u1ee9c 20%<\/em><\/p>\n

LS Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c.\u00a0<\/em><\/p>\n

Theo \u00f4ng \u0110\u1ee9c,\u00a0\u201cGiao d\u1ecbch li\u00ean k\u1ebft\u201d l\u00e0 m\u1ed9t h\u00ecnh th\u1ee9c h\u1ea1n ch\u1ebf quy\u1ec1n c\u1ee7a c\u00e1 nh\u00e2n v\u00e0 ph\u00e1p nh\u00e2n, n\u00ean ph\u1ea3i \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh trong m\u1ed9t \u0111\u1ea1o lu\u1eadt theo quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 2, \u0110i\u1ec1u 2 v\u1ec1 \u201cC\u00f4ng nh\u1eadn, t\u00f4n tr\u1ecdng, b\u1ea3o v\u1ec7 v\u00e0 b\u1ea3o \u0111\u1ea3m quy\u1ec1n d\u00e2n s\u1ef1\u201d, B\u1ed9 lu\u1eadt D\u00e2n s\u1ef1 n\u0103m 2015.<\/em><\/p>\n

“Trong khi \u0111\u00f3, t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 20, c\u1ee5m t\u1eeb ‘giao d\u1ecbch li\u00ean k\u1ebft’ m\u1edbi ch\u1ec9 \u0111\u01b0\u1ee3c gi\u1ea3i th\u00edch trong Kho\u1ea3n 3, \u0110i\u1ec1u 4 v\u1ec1 ‘Gi\u1ea3i th\u00edch t\u1eeb ng\u1eef’ v\u00e0 \u0110i\u1ec1u 5 v\u1ec1 ‘C\u00e1c b\u00ean c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft’ (t\u01b0\u01a1ng t\u1ef1 quy \u0111\u1ecbnh v\u1ec1 ‘ng\u01b0\u1eddi c\u00f3 li\u00ean quan’). Ngo\u00e0i ra, c\u1ee5m t\u1eeb ‘giao d\u1ecbch li\u00ean k\u1ebft’ c\u0169ng \u0111\u01b0\u1ee3c \u0111\u1ec1 c\u1eadp \u0111\u1ebfn trong quy \u0111\u1ecbnh v\u1ec1 thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t v\u00e0 vi\u1ec7c chuy\u1ec3n giao c\u00f4ng ngh\u1ec7. Nh\u01b0 v\u1eady, vi\u1ec7c quy \u0111\u1ecbnh h\u1ea1n ch\u1ebf trong ‘giao d\u1ecbch li\u00ean k\u1ebft’ ch\u1ec9 b\u1ea3o \u0111\u1ea3m c\u01a1 s\u1edf ph\u00e1p l\u00fd sau khi \u0111\u00e3 \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh trong Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf (s\u1eeda \u0111\u1ed5i) \u0111ang tr\u00ecnh Qu\u1ed1c h\u1ed9i xem x\u00e9t th\u00f4ng qua”, \u00f4ng \u0110\u1ee9c nh\u1ea5n m\u1ea1nh.<\/em><\/p>\n

Kh\u00e1c v\u1edbi c\u00e1c giao d\u1ecbch li\u00ean k\u1ebft \u0111a qu\u1ed1c gia, v\u1ec1 m\u1ed1i quan h\u1ec7 giao d\u1ecbch li\u00ean k\u1ebft \u1edf trong n\u01b0\u1edbc gi\u1eefa c\u00e1c doanh nghi\u1ec7p v\u1edbi nhau, th\u00ec v\u1ec1 c\u01a1 b\u1ea3n chi ph\u00ed c\u1ee7a doanh nghi\u1ec7p n\u00e0y s\u1ebd l\u00e0 thu nh\u1eadp c\u1ee7a doanh nghi\u1ec7p kh\u00e1c v\u00e0 t\u1ea5t c\u1ea3 \u0111\u1ec1u n\u1ed9p thu\u1ebf \u1edf Vi\u1ec7t Nam\u00a0\u00a0\u00a0<\/em><\/p>\n

C\u0169ng theo \u00f4ng \u0110\u1ee9c,\u00a0tr\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 20 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 c\u1ee7a doanh nghi\u1ec7p.\u00a0<\/em><\/p>\n

B\u00ean c\u1ea1nh \u0111\u00f3, quy \u0111\u1ecbnh \u201ct\u1ed5ng chi ph\u00ed l\u00e3i vay kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 20% c\u1ee7a t\u1ed5ng l\u1ee3i nhu\u1eadn thu\u1ea7n…\u201d c\u0169ng ch\u01b0a th\u1ef1c s\u01b0 ph\u00f9 h\u1ee3p v\u1edbi m\u1ed9t s\u1ed1 doanh nghi\u1ec7p, ch\u01b0a t\u00ednh \u0111\u1ebfn y\u1ebfu t\u1ed1 c\u00f3 hay kh\u00f4ng c\u00f3 \u201cgiao d\u1ecbch li\u00ean k\u1ebft\u201d. B\u1edfi, nh\u00ecn chung,\u00a0 doanh nghi\u1ec7p Vi\u1ec7t Nam r\u1ea5t thi\u1ebfu v\u1ed1n, n\u00ean ph\u1ea3i \u0111i vay l\u00e0 ch\u1ee7 y\u1ebfu.<\/em><\/p>\n

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, n\u00ean ph\u1ea3i vay v\u1edbi l\u00e3i su\u1ea5t cao c\u1ee7a m\u1ecdi \u0111\u1ed1i t\u01b0\u1ee3ng, t\u1eeb c\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng, c\u00f4ng ty m\u1eb9, c\u00f4ng ty li\u00ean k\u1ebft, cho \u0111\u1ebfn ng\u01b0\u1eddi lao \u0111\u1ed9ng v\u00e0 c\u00e1 nh\u00e2n, doanh nghi\u1ec7p kh\u00e1c. Do \u0111\u00f3, d\u00f9 chi ph\u00ed l\u00e3i vay tr\u00ean 20%, th\u1eadm ch\u00ed 50%, nh\u01b0ng \u0111\u00f3\u00a0 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

Ngo\u00e0i ra, trong 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 c\u1ee7a c\u00e1c doanh nghi\u1ec7p c\u00f3 v\u1ed1n \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i, vi\u1ec7c quy \u0111\u1ecbnh l\u1ea1i \u00e1p d\u1ee5ng th\u00eam c\u1ea3 doanh nghi\u1ec7p trong n\u01b0\u1edbc th\u00ec h\u01a1i b\u1ea5t c\u00f4ng b\u1eb1ng, 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.<\/em><\/p>\n

B\u1edfi theo \u00f4ng \u0110\u1ee9c, kh\u00e1c v\u1edbi c\u00e1c giao d\u1ecbch li\u00ean k\u1ebft \u0111a qu\u1ed1c gia, v\u1ec1 m\u1ed1i quan h\u1ec7 giao d\u1ecbch li\u00ean k\u1ebft \u1edf trong n\u01b0\u1edbc gi\u1eefa c\u00e1c doanh nghi\u1ec7p v\u1edbi nhau, th\u00ec v\u1ec1 c\u01a1 b\u1ea3n chi ph\u00ed c\u1ee7a doanh nghi\u1ec7p n\u00e0y s\u1ebd l\u00e0 thu nh\u1eadp c\u1ee7a doanh nghi\u1ec7p kh\u00e1c v\u00e0 t\u1ea5t c\u1ea3 \u0111\u1ec1u n\u1ed9p thu\u1ebf \u1edf Vi\u1ec7t Nam.<\/em><\/p>\n

Do v\u1eady, n\u1ebfu c\u00e1c c\u01a1 quan thu\u1ebf b\u1eaft b\u1ebb c\u00e1c doanh nghi\u1ec7p Vi\u1ec7t Nam trong tr\u01b0\u1eddng h\u1ee3p t\u1ed5ng s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p t\u1ea1i Vi\u1ec7t Nam gi\u1eefa c\u00e1c doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng gi\u1ea3m \u0111i ho\u1eb7c gi\u1ea3m m\u1ed9t c\u00e1ch kh\u00f4ng \u0111\u00e1ng k\u1ec3 l\u00e0 kh\u00f4ng c\u1ea7n thi\u1ebft, kh\u00f4ng \u0111\u00fang v\u1edbi tinh th\u1ea7n v\u00e0 m\u1ee5c \u0111\u00edch quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/em><\/p>\n

C\u1ea7n nghi\u00ean c\u1ee9u \u0111i\u1ec1u ch\u1ec9nh b\u1ed5 sung \u0111\u1ec3 \u00e1p \u0111\u00fang \u0111\u1ed1i t\u01b0\u1ee3ng\u00a0<\/strong><\/p>\n

Theo\u00a0b\u00e0 Nguy\u1ec5n Th\u1ecb C\u00fac, Ch\u1ee7 t\u1ecbch H\u1ed9i T\u01b0 v\u1ea5n thu\u1ebf Vi\u1ec7t Nam cho r\u1eb1ng, trong qu\u00e1 tr\u00ecnh x\u00e2y d\u1ef1ng ph\u00e1p lu\u1eadt, t\u1ea5t c\u1ea3 c\u00e1c v\u0103n b\u1ea3n \u0111\u1ec1u ph\u1ea3i c\u00f3 d\u1ef1 th\u1ea3o l\u1ea5y \u00fd ki\u1ebfn nh\u00e2n d\u00e2n, doanh nghi\u1ec7p, r\u1ed3i m\u1edbi tr\u00ecnh l\u00ean Ch\u00ednh ph\u1ee7. Ngh\u1ecb \u0111\u1ecbnh 20 c\u0169ng ph\u1ea3i tu\u00e2n th\u1ee7 nh\u1eefng b\u01b0\u1edbc \u0111\u00f3.<\/p>\n

Trong qu\u00e1 tr\u00ecnh so\u1ea1n th\u1ea3o, H\u1ed9i t\u01b0 v\u1ea5n thu\u1ebf\u00a0c\u00f3 nhi\u1ec1u tham v\u1ea5n v\u1ec1 v\u1ea5n \u0111\u1ec1 n\u00e0y v\u00e0 T\u1ed5ng c\u1ee5c Thu\u1ebf c\u0169ng \u0111\u00e3 c\u00f3 c\u00f4ng v\u0103n ri\u00eang tr\u00ecnh l\u00ean li\u00ean quan \u0111\u1ebfn kho\u1ea3n 3, \u0111i\u1ec1u 8, Ngh\u1ecb \u0111\u1ecbnh 20. T\u1ea1i cu\u1ed9c \u0111\u1ed1i tho\u1ea1i\u00a0doanh nghi\u1ec7p, m\u1ed9t t\u1eadp \u0111o\u00e0n l\u1edbn c\u0169ng \u0111\u00e3 \u0111\u1ec1 c\u1eadp \u0111\u1ebfn nh\u1eefng kh\u00f3 kh\u0103n n\u00e0y v\u00e0 v\u1ec1 ph\u00eda H\u1ed9i c\u0169ng th\u1ea5y t\u1ed3n t\u1ea1i nh\u1eefng b\u1ea5t c\u1eadp.<\/p>\n

\u0110\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i, theo b\u00e0 C\u00fac, vi\u1ec7c cho vay gi\u1eefa c\u00f4ng ty m\u1eb9 v\u00e0 c\u00f4ng ty con c\u00f3 nhi\u1ec1u c\u01a1 h\u1ed9i v\u00e0 kh\u1ea3 n\u0103ng tr\u1ed1n tr\u00e1nh thu\u1ebf, chuy\u1ec3n gi\u00e1 v\u00ec v\u1eady kh\u1ed1ng ch\u1ebf l\u00e0 \u0111\u00fang. Tuy nhi\u00ean, c\u1ea7n x\u00e1c \u0111\u1ecbnh m\u1ee9c kh\u1ed1ng ch\u1ebf bao nhi\u00eau l\u00e0 h\u1ee3p l\u00fd.<\/p>\n

\u00a0B\u00e0 Nguy\u1ec5n Th\u1ecb C\u00fac<\/em><\/p>\n

\u0110\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p kh\u00f4ng \u0111\u01b0\u1ee3c \u01b0u \u0111\u00e3i thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p, th\u00ec \u0111\u1ed9ng c\u01a1 chuy\u1ec3n gi\u00e1 mang \u0111\u1ebfn m\u1ee5c ti\u00eau chuy\u1ec3n d\u1ecbch l\u1ee3i nhu\u1eadn l\u00e0 kh\u00f4ng c\u00f3. \u0110\u01b0\u01a1ng nhi\u00ean, s\u1ebd c\u00f3 tr\u01b0\u1eddng h\u1ee3p c\u00e1c doanh nghi\u1ec7p vay xuy\u00ean bi\u00ean gi\u1edbi c\u1ee7a ng\u00e2n h\u00e0ng kh\u00e1c v\u00e0 c\u00f3 \u0111\u1ed9ng c\u01a1, c\u01a1 h\u1ed9i chuy\u1ec3n gi\u00e1, tr\u1ed1n thu\u1ebf, n\u1ebfu nh\u01b0 m\u00ecnh l\u00e0m bi\u1ec7n ph\u00e1p \u0111\u00f3 v\u1edbi vi\u1ec7c kh\u1ed1ng ch\u1ebf l\u00e3i vay Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc, th\u00ec \u0111i\u1ec1u \u0111\u00f3 l\u00e0 \u0111\u01b0\u1ee3c.<\/p>\n

“M\u1ed9t ch\u00ednh s\u00e1ch thu\u1ebf ph\u1ea3i ph\u00f9 h\u1ee3p v\u1edbi th\u00f4ng l\u1ec7 qu\u1ed1c t\u1ebf, nh\u01b0ng c\u0169ng ph\u1ea3i ph\u00f9 h\u1ee3p v\u1edbi c\u00e1c doanh nghi\u1ec7p, nh\u1ea5t l\u00e0 doanh nghi\u1ec7p kh\u00f3 kh\u0103n”, b\u00e0 C\u00fac \u0111\u00e1nh gi\u00e1 cho bi\u1ebft B\u1ed9 T\u00e0i ch\u00ednh \u0111\u00e3 l\u1eafng nghe v\u00e0 ti\u1ebfp thu nh\u1eefng \u00fd ki\u1ebfn n\u00eau tr\u00ean<\/p>\n

\u0110\u1ed3ng quan \u0111i\u1ec3m, TS. V\u00f5 Tr\u00ed Th\u00e0nh, chuy\u00ean gia kinh t\u1ebf cho r\u1eb1ng,\u00a0th\u00f4ng l\u1ec7 qu\u1ed1c t\u1ebf l\u00e0 c\u00e1i kh\u00f4ng b\u1eaft bu\u1ed9c, l\u00e0 c\u00e1i khuy\u1ebfn kh\u00edch, n\u00ean \u00e1p d\u1ee5ng nh\u01b0 th\u1ebf n\u00e0o l\u00e0 t\u00f9y, b\u1edfi trong OECD c\u00f3 n\u01b0\u1edbc \u00e1p d\u1ee5ng c\u00f3 n\u01b0\u1edbc kh\u00f4ng v\u00e0 c\u00e1c n\u01b0\u1edbc \u00e1p d\u1ee5ng l\u00e0 kh\u00e1c nhau.<\/p>\n

“Tinh th\u1ea7n h\u1ed9i nh\u1eadp l\u00e0 c\u1ed1 g\u1eafng \u00e1p d\u1ee5ng th\u00f4ng l\u1ec7 qu\u1ed1c t\u1ebf, nh\u01b0ng c\u01a1 b\u1ea3n l\u00e0 t\u00ednh t\u1ef1 nguy\u1ec7n. \u0110\u00e2y l\u00e0 c\u00e2u chuy\u1ec7n c\u1ee7a ch\u00ednh ch\u00fang ta”, \u00f4ng Th\u00e0nh nh\u00ecn nh\u1eadn.<\/p>\n

\u00d4ng V\u00f5 Tr\u00ed Th\u00e0nh<\/em><\/p>\n

V\u1ec1 ph\u01b0\u01a1ng \u00e1n \u0111\u1ed1i v\u1edbi Ngh\u1ecb \u0111\u1ecbnh 20, theo \u00f4ng Th\u00e0nh, v\u1ea5n \u0111\u1ec1 r\u1ea5t quan tr\u1ecdng l\u00e0 khuy\u1ebfn kh\u00edch \u0111\u1ed5i m\u1edbi s\u00e1ng t\u1ea1o, nh\u01b0ng Ngh\u1ecb \u0111\u1ecbnh 20 g\u00e2y ra nhi\u1ec1u kh\u00f3 kh\u0103n cho doanh nghi\u1ec7p h\u01a1n l\u00e0 l\u1ee3i \u00edch. V\u00ec v\u1eady, \u00f4ng ki\u1ebfn ngh\u1ecb B\u1ed9 T\u00e0i Ch\u00ednh xem l\u1ea1i \u0111\u1ec3 d\u00e0nh kho\u1ea3ng th\u1eddi gian 1 n\u0103m \u0111\u1ec3 \u00e1p d\u1ee5ng, nh\u01b0ng t\u1ed1t nh\u1ea5t l\u00e0 \u0111\u1ec3 nghi\u00ean c\u1ee9u, s\u1eeda \u0111\u1ed5i.<\/p>\n

Theo \u0111\u1ec1 xu\u1ea5t c\u1ee7a nhi\u1ec1u chuy\u00ean gia, chuy\u1ec3n gi\u00e1 l\u00e0 vi\u1ec7c chuy\u1ec3n thu nh\u1eadp t\u1eeb qu\u1ed1c gia c\u00f3 thu\u1ebf thu nh\u1eadp cao sang qu\u1ed1c gia c\u00f3 thu\u1ebf thu nh\u1eadp th\u1ea5p h\u01a1n \u0111\u1ec3 h\u01b0\u1edfng l\u1ee3i, nh\u01b0ng trong n\u1ed9i \u0111\u1ecba Vi\u1ec7t Nam, th\u00ec thu\u1ebf su\u1ea5t nh\u01b0 nhau.<\/p>\n

V\u00ec v\u1eady, Ngh\u1ecb \u0111\u1ecbnh 20 ch\u1ec9 n\u00ean \u00e1p d\u1ee5ng cho doanh nghi\u1ec7p xuy\u00ean bi\u00ean gi\u1edbi, kh\u00f4ng \u00e1p d\u1ee5ng cho doanh nghi\u1ec7p n\u1ed9i \u0111\u1ecba Vi\u1ec7t Nam v\u00e0 kh\u00f4ng n\u00ean ph\u00e2n bi\u1ec7t \u0111\u1ed1i x\u1eed theo ng\u00e0nh ngh\u1ec1, quy m\u00f4, c\u00e0ng g\u00e2y r\u1eafc r\u1ed1i.<\/p>\n

Vi\u1ec7t Trang<\/strong><\/p>\n

————<\/p>\n

\u0110\u1ea7u t\u01b0 Ch\u1ee9ng kho\u00e1n (Th\u1eddi s\u1ef1) 14-12-2018:<\/em><\/strong><\/p>\n

https:\/\/tinnhanhchungkhoan.vn\/dau-tu\/nghi-dinh-20-ve-chong-chuyen-gia-kien-nghi-dieu-chinh-de-giam-ap-luc-doanh-nghiep-trong-nuoc-251777.html<\/em><\/p>\n

(863\/1.528)<\/em>","protected":false},"excerpt":{"rendered":"

(\u0110TCK) – Nhi\u1ec1u chuy\u00ean gia cho r\u1eb1ng, Ngh\u1ecb \u0111\u1ecbnh 20\/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 l\u00e0 m\u1ed9t b\u01b0\u1edbc ti\u1ebfn c\u1ee7a Vi\u1ec7t Nam, tu\u00e2n th\u1ee7 theo th\u00f4ng l\u1ec7 qu\u1ed1c t\u1ebf v\u1ec1 ch\u1ed1ng chuy\u1ec3n gi\u00e1, nh\u01b0ng c\u00e1c nh\u00e0 so\u1ea1n th\u1ea3o ch\u01b0a c\u00f3 \u0111\u00e1nh gi\u00e1 \u0111\u1ea7y \u0111\u1ee7, c\u00f3 […]<\/p>\n","protected":false},"author":3,"featured_media":25550,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[17,26],"tags":[],"class_list":["post-25577","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-binh-luan-gop-y","category-legal-media"],"acf":[],"yoast_head":"\n2.078. Ngh\u1ecb \u0111\u1ecbnh 20 v\u1ec1 ch\u1ed1ng chuy\u1ec3n gi\u00e1: Ki\u1ebfn ngh\u1ecb \u0111i\u1ec1u ch\u1ec9nh \u0111\u1ec3 gi\u1ea3m \u00e1p l\u1ef1c doanh nghi\u1ec7p trong n\u01b0\u1edbc - 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\/2-078-nghi-dinh-20-ve-chong-chuyen-gia-kien-nghi-dieu-chinh-de-giam-ap-luc-doanh-nghiep-trong-nuoc\/\" \/>\n<meta property=\"og:locale\" content=\"vi_VN\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"[:vi]2.078. 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