{"id":25606,"date":"2018-12-14T15:13:09","date_gmt":"2018-12-14T08:13:09","guid":{"rendered":"https:\/\/anvilaw.com\/vi\/?p=25606"},"modified":"2022-06-16T08:56:12","modified_gmt":"2022-06-16T01:56:12","slug":"2-084-hoi-thao-nghi-dinh-20-2017-nd-cp-kien-nghi-bo-khoan-3-dieu-8","status":"publish","type":"post","link":"https:\/\/anvilaw.com\/vi\/2-084-hoi-thao-nghi-dinh-20-2017-nd-cp-kien-nghi-bo-khoan-3-dieu-8\/","title":{"rendered":"2.084. H\u1ed9i th\u1ea3o Ngh\u1ecb \u0111\u1ecbnh 20\/2017\/N\u0110-CP: Ki\u1ebfn ngh\u1ecb b\u1ecf Kho\u1ea3n 3 \u0110i\u1ec1u 8"},"content":{"rendered":"(B\u0110S) – \u0110\u00fang 9h30 ng\u00e0y 14\/12\/2018 t\u1ea1i Trung t\u00e2m H\u1ed9i ngh\u1ecb Qu\u1ed1c t\u1ebf – 11A, L\u00ea H\u1ed3ng Phong, Ba \u0110\u00ecnh, H\u00e0 N\u1ed9i, 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 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.<\/strong><\/p>\n

12h05: Ch\u1ee7 t\u1ecbch Hi\u1ec7p h\u1ed9i B\u1ea5t \u0111\u1ed9ng s\u1ea3n Vi\u1ec7t Nam k\u1ebft lu\u1eadn H\u1ed9i th\u1ea3o:<\/strong><\/p>\n

Th\u1ee9 nh\u1ea5t, l\u1ee3i – h\u1ea1i c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 20, \u0111\u1eb7c bi\u1ec7t l\u00e0 kho\u1ea3n 3 \u0111i\u1ec1u 8 trong ph\u00e2n t\u00edch c\u1ee7a TS. C\u1ea5n V\u0103n L\u1ef1c \u0111\u00e3 n\u00f3i \u0111\u1ebfn c\u00e1i l\u1ee3i – ch\u1ed1ng chuy\u1ec3n gi\u00e1, s\u1ebd thu th\u00eam \u0111\u01b0\u1ee3c m\u1ea5y ng\u00e0n t\u1ef7 \u0111\u1ed3ng, nh\u01b0ng b\u1ea5t c\u1eadp nh\u01b0 TS. L\u00ea Xu\u00e2n Ngh\u0129a \u0111\u00e3 n\u00f3i. B\u1ea5t c\u1eadp r\u1ea5t r\u00f5, kh\u00f4ng c\u00f3 c\u01a1 s\u1edf ph\u00e1p l\u00fd. G\u1ea7n \u0111\u00e2y, Qu\u1ed1c h\u1ed9i r\u1ea5t ch\u1eb7t ch\u1ebd khi l\u00e0m Lu\u1eadt th\u00ec nh\u1eefng \u0111i\u1ec1u n\u00e0o giao cho Ch\u00ednh ph\u1ee7 h\u01b0\u1edbng d\u1eabn c\u0169ng quy \u0111\u1ecbnh, nh\u1eefng \u0111i\u1ec1u n\u00e0o kh\u00f4ng giao Ch\u00ednh ph\u1ee7 h\u01b0\u1edbng d\u1eabn th\u00ec kh\u00f4ng \u0111\u01b0\u1ee3c t\u1ef1 \u00fd h\u01b0\u1edbng d\u1eabn, \u1edf \u0111\u00e2y kh\u00f4ng c\u00f3 \u0111i\u1ec1u n\u00e0o n\u00f3i \u0111\u1ebfn vi\u1ec7c n\u00e0y.<\/p>\n

Th\u1ee9 hai l\u00e0 t\u00ednh ph\u00e1p l\u00fd, c\u00e1c doanh nghi\u1ec7p n\u01b0\u1edbc ngo\u00e0i kh\u00f4ng c\u00f3 \u00fd ki\u1ebfn g\u00ec nh\u01b0ng c\u00e1c doanh nghi\u1ec7p trong n\u01b0\u1edbc l\u1ea1i \u0111ang \u00fd ki\u1ebfn r\u1ea5t nhi\u1ec1u, v\u00ec h\u1ecd b\u1ecb \u1ea3nh h\u01b0\u1edfng l\u1edbn.<\/p>\n

\"\"<\/p>\n

Sau khi nh\u1eadn \u0111\u01b0\u1ee3c \u00fd ki\u1ebfn t\u1eeb c\u00e1c doanh nghi\u1ec7p, th\u00e1ng 7\/2018, Hi\u1ec7p h\u1ed9i B\u1ea5t \u0111\u1ed9ng s\u1ea3n Vi\u1ec7t Nam \u0111\u00e3 c\u00f3 ki\u1ebfn ngh\u1ecb g\u1eedi l\u00ean Th\u1ee7 t\u01b0\u1edbng. \u0110\u1ebfn h\u00f4m nay, quy\u1ebft \u0111\u1ecbnh t\u1ed5 ch\u1ee9c h\u1ed9i th\u1ea3o, t\u1ea1o l\u1eadp di\u1ec5n \u0111\u00e0n cho chuy\u00ean gia, doanh nghi\u1ec7p. R\u00f5 r\u00e0ng, Ngh\u1ecb \u0111\u1ecbnh 20 c\u00f3 c\u00e1c v\u1ea5n \u0111\u1ec1 v\u1ec1 t\u00ednh h\u1ee3p ph\u00e1p v\u00e0 t\u00ednh h\u1ee3p l\u00fd. Cho n\u00ean nh\u01b0 TS. L\u00ea Xu\u00e2n Ngh\u0129a nh\u1eadn \u0111\u1ecbnh, ch\u00fang ta c\u1ea7n ti\u1ebfp t\u1ee5c \u0111\u01b0a ra ki\u1ebfn ngh\u1ecb.<\/p>\n

Ki\u1ebfn ngh\u1ecb \u0111\u1ea7u ti\u00ean l\u00e0 b\u1ecf Kho\u1ea3n 3 \u0110i\u1ec1u 8 Ngh\u1ecb \u0111\u1ecbnh 20. Th\u1ee9 hai l\u00e0 ki\u1ebfn ngh\u1ecb ho\u00e3n, l\u00f9i th\u1eddi h\u1ea1n th\u1ef1c hi\u1ec7n, ho\u1eb7c ki\u1ebfn ngh\u1ecb quy \u0111\u1ecbnh giao d\u1ecbch li\u00ean k\u1ebft l\u00e0 ch\u1ec9 t\u00ednh cho giao d\u1ecbch xuy\u00ean bi\u00ean gi\u1edbi. Ch\u00fang ta s\u1ebd ph\u00e2n t\u00edch c\u00e1c s\u1ed1 li\u1ec7u \u0111\u00e3 c\u00f3 r\u1ed3i \u0111i \u0111\u1ebfn ki\u1ebfn ngh\u1ecb, d\u1ef1 th\u1ea3o v\u0103n b\u1ea3n, xin \u00fd ki\u1ebfn c\u00e1c chuy\u00ean gia \u0111\u1ec3 \u0111i\u1ec1u ch\u1ec9nh v\u00e0 g\u1eedi l\u00ean Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7, Th\u01b0\u1eddng v\u1ee5 Qu\u1ed1c h\u1ed9i…<\/p>\n

Nh\u00e2n d\u1ecbp n\u00e0y, t\u00f4i k\u1ef3 mong c\u00e1c c\u01a1 quan b\u00e1o ch\u00ed – truy\u1ec1n th\u00f4ng s\u1ebd ti\u1ebfp t\u1ee5c ph\u1ea3n bi\u1ec7n ch\u00ednh s\u00e1ch v\u00e0 ch\u1ec9 ra nh\u1eefng b\u1ea5t c\u1eadp trong Ngh\u1ecb \u0111\u1ecbnh 20 n\u00f3i ri\u00eang, c\u0169ng nh\u01b0 ph\u1ea3n \u00e1nh nh\u1eefng kh\u00f3 kh\u0103n c\u1ee7a c\u1ed9ng \u0111\u1ed3ng doanh nghi\u1ec7p Vi\u1ec7t Nam.<\/p>\n

(Th\u1ef1c hi\u1ec7n: \u0110\u1ed7 Linh)<\/em><\/strong><\/p>\n

11h10: T\u1ecda \u0111\u00e0m<\/strong><\/p>\n

Ch\u01b0\u01a1ng tr\u00ecnh To\u1ea1 \u0111\u00e0m v\u1edbi s\u1ef1 tham gia c\u1ee7a b\u00e0 \u0110inh Th\u1ecb Qu\u1ef3nh V\u00e2n, T\u1ed5ng Gi\u00e1m \u0111\u1ed1c C\u00f4ng ty TNHH PwC Vi\u1ec7t Nam; b\u00e0 Nguy\u1ec5n Th\u1ecb C\u00fac, Ch\u1ee7 t\u1ecbch H\u1ed9i t\u01b0 v\u1ea5n thu\u1ebf Vi\u1ec7t Nam – VTCA; chuy\u00ean gia kinh t\u1ebf, TS. L\u00ea Xu\u00e2n Ngh\u0129a, nguy\u00ean Vi\u1ec7n tr\u01b0\u1edfng Vi\u1ec7n nghi\u00ean c\u1ee9u ph\u00e1t tri\u1ec3n kinh doanh; TS. V\u00f5 Tr\u00ed Th\u00e0nh, nguy\u00ean Ph\u00f3 Vi\u1ec7n tr\u01b0\u1edfng Vi\u1ec7n Nghi\u00ean c\u1ee9u qu\u1ea3n l\u00fd kinh t\u1ebf Trung \u01b0\u01a1ng; \u0111\u1ea1i di\u1ec7n doanh nghi\u1ec7p, \u00f4ng Tr\u01b0\u01a1ng Anh Tu\u1ea5n – Ch\u1ee7 t\u1ecbch C\u00f4ng ty TV-TM-DV \u0111\u1ecba \u1ed1c Ho\u00e0ng Qu\u00e2n.<\/p>\n

\u00d4ng Nguy\u1ec5n M\u1ea1nh H\u00e0, Ph\u00f3 Ch\u1ee7 t\u1ecbch Hi\u1ec7p h\u1ed9i B\u1ea5t \u0111\u1ed9ng s\u1ea3n Vi\u1ec7t Nam – \u0111i\u1ec1u ph\u1ed1i To\u1ea1 \u0111\u00e0m:<\/p>\n

\u00d4ng Nguy\u1ec5n V\u0103n Ph\u00fac, nguy\u00ean Ph\u00f3 Ch\u1ee7 nhi\u1ec7m U\u1ef7 ban Kinh t\u1ebf Qu\u1ed1c h\u1ed9i n\u00eau \u00fd ki\u1ebfn:<\/strong>\u00a0<\/strong><\/p>\n

Mong Hi\u1ec7p h\u1ed9i B\u1ea5t \u0111\u1ed9ng s\u1ea3n Vi\u1ec7t Nam v\u00e0 c\u00e1c chuy\u00ean gia, doanh nghi\u1ec7p c\u00f9ng ph\u1ed1i h\u1ee3p t\u00ecm ra h\u01b0\u1edbng t\u1ed1t nh\u1ea5t. Li\u00ean quan \u0111\u1ebfn Ngh\u1ecb \u0111\u1ecbnh n\u00e0y, t\u00f4i c\u00f3 3 \u00fd ki\u1ebfn:<\/p>\n

Th\u1ee9 nh\u1ea5t, Ngh\u1ecb \u0111\u1ecbnh 20 l\u00e0 tr\u00e1i v\u1edbi quy \u0111\u1ecbnh c\u1ee7a lu\u1eadt. N\u1ebfu tr\u00e1i quy \u0111\u1ecbnh Hi\u1ebfn ph\u00e1p th\u00ec ch\u1eafc ch\u1eafn ph\u1ea3i b\u00e3i b\u1ecf v\u00e0 ph\u1ea3i thay th\u1ebf b\u1eb1ng m\u1ed9t v\u0103n b\u1ea3n kh\u00e1c. B\u00e3i b\u1ecf theo quy \u0111\u1ecbnh c\u1ee7a lu\u1eadt th\u00ec c\u00f3 th\u1ec3 b\u00e3i b\u1ecf to\u00e0n b\u1ed9 ho\u1eb7c m\u1ed9t ph\u1ea7n, kh\u00f4ng th\u1ec3 n\u00f3i tr\u00e1i lu\u1eadt m\u00e0 kh\u00f4ng b\u00e3i b\u1ecf \u0111\u01b0\u1ee3c. Ch\u00fang ta s\u1ebd tr\u1ea3 l\u1eddi th\u1ebf n\u00e0o n\u1ebfu Ch\u00ednh ph\u1ee7 ban h\u00e0nh m\u1ed9t v\u0103n b\u1ea3n sai lu\u1eadt?<\/p>\n

Th\u1ee9 hai, v\u1ec1 ph\u1ea1m vi, \u0111\u1ed1i t\u01b0\u1ee3ng \u0111i\u1ec1u ch\u1ec9nh quy \u0111\u1ecbnh, m\u1ee5c \u0111\u00edch ban \u0111\u1ea7u c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh n\u00e0y l\u00e0 ch\u1ed1ng chuy\u1ec3n gi\u00e1, ch\u1ed1ng chuy\u1ec3n l\u1ee3i nhu\u1eadn ra n\u01b0\u1edbc ngo\u00e0i, \u00e1p d\u1ee5ng v\u1edbi c\u00e1c giao d\u1ecbch li\u00ean k\u1ebft. V\u00e0 theo nh\u01b0 th\u00f4ng l\u1ec7 qu\u1ed1c t\u1ebf \u0111\u00f3 l\u00e0 xuy\u00ean bi\u00ean gi\u1edbi, khi s\u1eeda l\u1ea1i Ngh\u1ecb \u0111\u1ecbnh c\u0169ng c\u1ea7n xem l\u1ea1i ph\u1ea1m vi \u0111\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng.<\/p>\n

Th\u1ee9 ba, n\u00f3i v\u1ec1 t\u00ednh h\u1ee3p l\u00fd, nh\u01b0 \u0111\u00e3 ph\u00e2n t\u00edch h\u1ea1n ch\u1ebf nh\u01b0 th\u1ebf n\u00e0o, \u00e1p d\u1ee5ng ra sao b\u1edfi c\u1ea7n ph\u1ea3i t\u00ednh \u0111\u1ebfn t\u00ednh h\u1ee3p ph\u00e1p, t\u00ednh h\u1ee3p l\u00fd. T\u00f4i \u0111\u1eb7t c\u00e2u h\u1ecfi, t\u1ea1i sao r\u1ea5t nhi\u1ec1u ng\u01b0\u1eddi gi\u1ecfi trong l\u0129nh v\u1ef1c thu\u1ebf m\u00e0 v\u1eabn \u0111\u1eb7t ra Ngh\u1ecb \u0111\u1ecbnh nh\u01b0 th\u1ebf n\u00e0y?<\/p>\n

V\u1ec1 c\u00e1ch l\u00e0m, t\u00f4i cho r\u1eb1ng, Ngh\u1ecb \u0111\u1ecbnh ph\u1ea3i d\u1eebng l\u1ea1i, ho\u1eb7c Ch\u00ednh ph\u1ee7 t\u1ef1 m\u00ecnh s\u1eeda ho\u1eb7c U\u1ef7 ban Th\u01b0\u1eddng v\u1ee5 Qu\u1ed1c h\u1ed9i, l\u00e0 c\u01a1 quan c\u00f3 quy\u1ec1n y\u00eau c\u1ea7u Ch\u00ednh ph\u1ee7 ho\u1eb7c m\u1ed9t s\u1ed1 \u1ee6y ban c\u00f3 li\u00ean quan c\u1ee7a Qu\u1ed1c h\u1ed9i nh\u01b0 U\u1ef7 ban Kinh t\u1ebf, U\u1ef7 ban Ng\u00e2n s\u00e1ch… c\u1ea7n ng\u1ed3i l\u1ea1i \u0111\u1ec3 b\u00e0n, g\u1ee1 cho doanh nghi\u1ec7p.<\/p>\n

Trong tr\u01b0\u1eddng h\u1ee3p ban h\u00e0nh v\u0103n b\u1ea3n g\u00e2y kh\u00f3 kh\u0103n cho doanh nghi\u1ec7p th\u00ec c\u1ea7n ph\u1ea3i c\u00f3 ch\u00ednh s\u00e1ch gi\u1ea3i quy\u1ebft, b\u1ed3i th\u01b0\u1eddng. \u0110\u00f3 l\u00e0 m\u1ed9t s\u1ed1 \u00fd ki\u1ebfn c\u1ee7a t\u00f4i ki\u1ebfn ngh\u1ecb t\u1ea1i H\u1ed9i th\u1ea3o ng\u00e0y h\u00f4m nay.<\/p>\n

\u0110\u1ea1i di\u1ec7n T\u1eadp \u0111o\u00e0n Masan n\u00eau ki\u1ebfn ngh\u1ecb:<\/em><\/strong><\/p>\n

C\u00f3 1 ho\u1ea1t \u0111\u1ed9ng m\u0169i nh\u1ecdn m\u00e0 Masan \u0111\u1ea7u t\u01b0 l\u00e0 n\u00f4ng nghi\u1ec7p. Nh\u00e0 n\u01b0\u1edbc \u0111ang c\u00f3 ch\u00ednh s\u00e1ch \u01b0u \u0111\u00e3i\u00a0v\u00e0o l\u0129nh v\u1ef1c n\u00e0y.<\/p>\n

Tuy nhi\u00ean, ch\u00fang t\u00f4i ho\u1ea1t \u0111\u1ed9ng theo m\u00f4 h\u00ecnh t\u1eadp \u0111o\u00e0n, qu\u1ea3n l\u00fd t\u1eadp trung. Sau \u0111\u00f3, ph\u00e2n b\u1ed5 ngu\u1ed3n v\u1ed1n xu\u1ed1ng cho c\u00e1c c\u00f4ng ty con. Th\u1ef1c t\u1ebf, c\u00e1c c\u00f4ng ty con kh\u00f4ng \u0111\u1ee7 uy t\u00edn, v\u1ed1n n\u00ean c\u00e1c c\u00f4ng ty m\u1eb9 ph\u1ea3i \u0111\u1ee9ng ra m\u1edbi c\u00f3 th\u1ec3 huy \u0111\u1ed9ng \u0111\u01b0\u1ee3c v\u1ed1n. C\u00f4ng ty m\u1eb9 \u0111\u1ee9ng ra k\u00fd h\u1ee3p \u0111\u1ed3ng t\u00edn d\u1ee5ng v\u00e0 ph\u00e2n b\u1ed5 cho c\u00f4ng ty con. M\u00e0 b\u1ea3n th\u00e2n \u0111\u1ea7u ra c\u1ee7a n\u00f4ng nghi\u1ec7p th\u1ef1c ch\u1ea5t kh\u00f4ng \u1ed5n \u0111\u1ecbnh, \u0111\u01b0\u1ee3c m\u00f9a r\u1edbt gi\u00e1 l\u00e0 chuy\u1ec7n r\u1ea5t b\u00ecnh th\u01b0\u1eddng.<\/p>\n

V\u1edbi Ngh\u1ecb \u0111\u1ecbnh 20, nh\u01b0 \u0111\u1ec1 xu\u1ea5t \u0111\u01b0\u1ee3c trao \u0111\u1ed5i h\u00f4m nay t\u00f4i th\u1ea5y, c\u00e1c chuy\u00ean gia ch\u1ec9 \u0111\u1ec1 xu\u1ea5t mi\u1ec5n tr\u1eeb cho doanh nghi\u1ec7p c\u00f9ng thu\u1ebf su\u1ea5t, nh\u01b0ng khi c\u00f4ng ty m\u1eb9 huy \u0111\u1ed9ng v\u1ed1n cho c\u00f4ng ty con ho\u1ea1t \u0111\u1ed9ng, nh\u01b0ng c\u00f4ng ty con \u0111ang \u0111\u01b0\u1ee3c \u01b0u \u0111\u00e3i thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p, v\u1eady l\u00e0 \u0111\u00e3 c\u00f3 kh\u00e1c bi\u1ec7t gi\u1eefa c\u00f4ng ty m\u1eb9 v\u00e0 c\u00f4ng ty con. V\u1edbi tr\u01b0\u1eddng h\u1ee3p nh\u01b0 v\u1eady th\u00ec sao?<\/p>\n

Nh\u00ecn tr\u00ean g\u00f3c \u0111\u1ed9 t\u1eadp \u0111o\u00e0n, v\u1ed1n \u0111\u00f3 l\u00e0 v\u1ed1n vay c\u1ee7a c\u00f4ng ty m\u1eb9. Do \u0111\u00f3, Kho\u1ea3n 3, \u0111i\u1ec1u 8 c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 20 l\u00e0 b\u1ea5t h\u1ee3p l\u00fd. Ngh\u1ecb \u0111\u1ecbnh 20 n\u1ebfu \u00e1p d\u1ee5ng th\u00ec h\u1ea7u h\u1ebft chi ph\u00ed l\u00e3i vay c\u1ee7a c\u00f4ng ty m\u1eb9 vay \u0111\u1ec3 \u0111\u1ea7u t\u01b0 n\u00f4ng nghi\u1ec7p \u0111\u00e3 b\u1ecb lo\u1ea1i b\u1ecf. T\u00f4i cho r\u1eb1ng kh\u00f4ng n\u00ean n\u00f3i c\u00e1c doanh nghi\u1ec7p c\u00f3 c\u00f9ng thu\u1ebf su\u1ea5t m\u1edbi \u0111\u01b0\u1ee3c mi\u1ec5n tr\u1eeb, c\u1ea7n xem x\u00e9t b\u1ea3n ch\u1ea5t kho\u1ea3n vay c\u00f3 t\u1eeb b\u00ean th\u1ee9 3 kh\u00f4ng v\u00e0 chi ph\u00ed \u0111\u00f3 c\u00f3 h\u1ee3p l\u00fd hay kh\u00f4ng, mang l\u1ea1i doanh thu hay kh\u00f4ng?<\/p>\n

Ngh\u1ecb \u0111\u1ecbnh 20 kh\u00f4ng \u0111\u01b0\u1ee3c n\u1eb1m ngo\u00e0i Lu\u1eadt v\u1ec1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p. N\u00f3 v\u1eabn ph\u1ea3i n\u1eb1m trong s\u1ef1 \u0111i\u1ec1u khi\u1ec3n c\u1ee7a Lu\u1eadt n\u00e0y. Do v\u1eady, t\u00f4i cho r\u1eb1ng \u0111\u00f3 l\u00e0 v\u01b0\u1edbng m\u1eafc nh\u1ea5t l\u00e0 c\u00e1c doanh nghi\u1ec7p \u0111\u1ea7u t\u01b0 v\u00e0o v\u00f9ng kh\u00f3 kh\u0103n, y t\u1ebf…<\/p>\n

V\u01b0\u1edbng m\u1eafc th\u1ee9 2 \u1edf ch\u1ed7, Ngh\u1ecb \u0111\u1ecbnh 20 c\u00f3 n\u00f3i \u0111\u1ebfn ph\u1ea1m vi \u0111\u1ed1i t\u01b0\u1ee3ng, nguy\u00ean t\u1eafc \u00e1p d\u1ee5ng. V\u1eady n\u00ean ch\u0103ng c\u00e1c doanh nghi\u1ec7p n\u00ean c\u0103n c\u1ee9 v\u00e0o nguy\u00ean t\u1eafc \u00e1p d\u1ee5ng, doanh nghi\u1ec7p ph\u1ea3i c\u00e2n nh\u1eafc t\u00f4i c\u00f3 n\u1eb1m trong ph\u1ea1m vi \u00e1p d\u1ee5ng hay kh\u00f4ng. Sau \u0111\u1ea5y, n\u00ean quy \u0111\u1ecbnh n\u1ebfu n\u1eb1m trong ph\u1ea1m vi, m\u1edbi b\u1ecb \u0111i\u1ec1u ch\u1ec9nh theo Ngh\u1ecb \u0111\u1ecbnh 20. N\u1ebfu kh\u00f4ng n\u1eb1m trong ph\u1ea1m vi \u0111\u00f3, t\u1ea1i sao l\u1ea1i \u00e1p d\u1ee5ng? N\u1ebfu ch\u00fang t\u00f4i c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft nh\u01b0ng kh\u00f4ng c\u00f3 b\u1ea5t k\u1ef3 bi\u1ec3u hi\u1ec7n n\u00e0o chuy\u1ec3n gi\u00e1 th\u00ec sao l\u1ea1i \u00e1p d\u1ee5ng?<\/p>\n

Ngh\u1ecb \u0111\u1ecbnh 20 n\u00f3i c\u01a1 quan thu\u1ebf c\u00f3 tr\u00e1ch nhi\u1ec7m x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft v\u00e0 kh\u00f4ng c\u00f4ng nh\u1eadn c\u00e1c y\u1ebfu t\u1ed1 l\u00e0m \u1ea3nh h\u01b0\u1edfng ngh\u0129a v\u1ee5 thu\u1ebf. N\u1ebfu ch\u00fang t\u00f4i kh\u00f4ng c\u00f3 y\u1ebfu t\u1ed1 l\u00e0m \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn ngh\u0129a v\u1ee5 thu\u1ebf th\u00ec t\u1ea1i sao l\u1ea1i \u00e1p \u0111\u1eb7t v\u1edbi Ngh\u1ecb \u0111\u1ecbnh 20. \u0110\u00f3 l\u00e0 nh\u1eefng \u00fd ki\u1ebfn m\u00e0 ch\u00fang t\u00f4i mong s\u1ebd \u0111\u01b0\u1ee3c ki\u1ebfn ngh\u1ecb l\u00ean c\u00e1c c\u1ea5p tr\u00ean.<\/p>\n

C\u00e2u h\u1ecfi d\u00e0nh cho \u00f4ng Tr\u01b0\u01a1ng Anh Tu\u1ea5n: L\u00e0 \u0111\u1ea1i di\u1ec7n doanh nghi\u1ec7p, \u00f4ng c\u00f3 th\u1ec3 cho bi\u1ebft doanh nghi\u1ec7p \u00f4ng \u0111\u00e3 b\u1ecb \u1ea3nh h\u01b0\u1edfng b\u1edfi quy \u0111\u1ecbnh c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 20 ch\u01b0a?<\/em><\/strong>\u00a0<\/em><\/strong><\/p>\n

\u00d4ng Tr\u01b0\u01a1ng Anh Tu\u1ea5n:<\/strong>\u00a0<\/strong>Ch\u1eafc ch\u1eafn l\u00e0 doanh nghi\u1ec7p ch\u00fang t\u00f4i \u0111\u00e3 ph\u1ea3i th\u1ef1c hi\u1ec7n theo Ngh\u1ecb \u0111\u1ecbnh 20 r\u1ed3i, v\u00ec Ngh\u1ecb \u0111\u1ecbnh \u0111\u00e3 c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb n\u0103m 2017.<\/p>\n

\u1ede g\u00f3c nh\u00ecn doanh nghi\u1ec7p, ch\u00fang t\u00f4i th\u1ea5y nh\u1eefng b\u1ea5t c\u1eadp c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 20 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn r\u1ea5t nhi\u1ec1u doanh nghi\u1ec7p trong n\u01b0\u1edbc.<\/p>\n

Tr\u00ean th\u1ecb tr\u01b0\u1eddng b\u1ea5t \u0111\u1ed9ng s\u1ea3n, c\u00e1c doanh nghi\u1ec7p l\u00e0m nh\u00e0 \u1edf x\u00e3 h\u1ed9i th\u00ec \u1ea3nh h\u01b0\u1edfng c\u00f2n l\u1edbn h\u01a1n nhi\u1ec1u doanh nghi\u1ec7p l\u00e0m nh\u00e0 \u1edf th\u01b0\u01a1ng m\u1ea1i.<\/p>\n

\u0110\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p nh\u00e0 \u1edf x\u00e3 h\u1ed9i, sau khi g\u00f3i 30.000 t\u1ef7 \u0111\u1ed3ng h\u1ebft, c\u00e1c doanh nghi\u1ec7p ph\u1ea3i vay v\u1edbi l\u00e3i su\u1ea5t th\u01b0\u01a1ng m\u1ea1i nh\u01b0ng l\u1ea1i b\u1ecb kh\u1ed1ng ch\u1ebf tr\u1ea7n l\u00e3i vay 20%, kh\u1ed1ng ch\u1ebf m\u1ee9c l\u1ee3i nhu\u1eadn 10% v\u00f4 t\u00ecnh s\u1ebd l\u00e0m h\u1ea1n ch\u1ebf s\u1ef1 ph\u00e1t tri\u1ec3n \u0111\u1ea7u t\u01b0 d\u1ef1 \u00e1n nh\u00e0 \u1edf x\u00e3 h\u1ed9i.<\/p>\n

\u1ede g\u00f3c \u0111\u1ed9 ng\u00e2n h\u00e0ng, h\u1ecd s\u1ebd h\u1ea1n ch\u1ebf c\u00e1c doanh nghi\u1ec7p l\u00e0m nh\u00e0 \u1edf x\u00e3 h\u1ed9i. V\u1edbi c\u00e1c c\u1ed5 \u0111\u00f4ng, h\u1ecd b\u1ecb h\u1ea1n ch\u1ebf do v\u1ed1n li\u00ean k\u1ebft. V\u1eady, c\u00f3 n\u00ean ch\u0103ng c\u1ea7n s\u1eeda \u0111\u1ed5i l\u00e0 \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p l\u00e0m nh\u00e0 \u1edf x\u00e3 h\u1ed9i n\u00ean c\u00f3 nh\u1eefng quy \u0111\u1ecbnh ri\u00eang.<\/p>\n

Th\u1ee9 hai, h\u1ea7u h\u1ebft c\u00e1c t\u1eadp \u0111o\u00e0n v\u1ec1 b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ec1u c\u00f3 c\u00f4ng ty li\u00ean k\u1ebft. Vi\u1ec7c li\u00ean k\u1ebft n\u00e0y c\u00f2n di\u1ec5n ra \u1edf c\u00e1 nh\u00e2n, \u1edf m\u1ed9t d\u1ef1 \u00e1n hay m\u1ed9t s\u1ea3n ph\u1ea9m. V\u00ec v\u1eady, c\u00e1c c\u00e1 nh\u00e2n c\u0169ng b\u1ecb \u1ea3nh h\u01b0\u1edfng b\u1edfi Ngh\u1ecb \u0111\u1ecbnh n\u00e0y. Ch\u01b0a k\u1ec3, m\u1ed9t d\u1ef1 \u00e1n c\u0169ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o quy \u0111\u1ecbnh n\u00e0y. Khi h\u1ee3p t\u00e1c, doanh nghi\u1ec7p b\u1ecf v\u1ed1n v\u00e0o d\u1ef1 \u00e1n c\u0169ng s\u1ebd b\u1ecb \u1ea3nh h\u01b0\u1edfng, \u0111i\u1ec1u \u0111\u00f3 khi\u1ebfn kh\u00f4ng ai d\u00e1m b\u1ecf v\u1ed1n v\u00e0o \u0111\u1ea7u t\u01b0 d\u1ef1 \u00e1n.<\/p>\n

Ch\u00fang ta r\u1ea5t m\u1eebng l\u00e0 Ch\u00ednh ph\u1ee7 \u0111\u00e3 khuy\u1ebfn kh\u00edch c\u00e1c startup. Nhi\u1ec1u h\u1ed9 gia \u0111\u00ecnh, c\u00e1 th\u1ec3 \u0111\u00e3 chuy\u1ec3n sang m\u00f4 h\u00ecnh startup. Nh\u01b0ng vi\u1ec7c \u00e1p d\u1ee5ng Ngh\u1ecb \u0111\u1ecbnh 20 s\u1ebd khi\u1ebfn vi\u1ec7c k\u00eau g\u1ecdi v\u1ed1n g\u1eb7p kh\u00f3 kh\u0103n. C\u00e1c nh\u00e0 \u0111\u1ea7u t\u01b0 ph\u1ea3i \u0111\u1eb7t c\u01b0\u1ee3c r\u1ea5t l\u1edbn.<\/p>\n

T\u00f3m l\u1ea1i, t\u1eeb g\u00f3c nh\u00ecn doanh nghi\u1ec7p, ch\u00fang t\u00f4i ngh\u0129 vi\u1ec7c d\u1eebng Ngh\u1ecb \u0111\u1ecbnh l\u00e0 kh\u00f3, ch\u00fang t\u00f4i ngh\u0129 c\u00e1ch t\u1ed1t nh\u1ea5t mong c\u00e1c c\u00e1c hi\u1ec7p h\u1ed9i nh\u01b0 Hi\u1ec7p h\u1ed9i B\u1ea5t \u0111\u1ed9ng s\u1ea3n Vi\u1ec7t Nam, H\u1ed9i t\u01b0 v\u1ea5n Thu\u1ebf, H\u1ed9i Lu\u1eadt s\u01b0 v\u00e0 c\u00e1c chuy\u00ean gia c\u00f3 ki\u1ebfn ngh\u1ecb t\u1edbi B\u1ed9 T\u00e0i ch\u00ednh, T\u1ed5ng c\u1ee5c Thu\u1ebf, l\u00e0m th\u1ebf n\u00e0o nhanh ch\u00f3ng s\u1eeda \u0111\u1ed5i v\u00e0 c\u00f3 th\u1ec3 \u00e1p d\u1ee5ng s\u1eeda \u0111\u1ed5i ngay trong k\u1ef3 quy\u1ebft to\u00e1n thu\u1ebf 2018.<\/p>\n

Ch\u00fang t\u00f4i mong\u00a0c\u00f3 s\u1ef1 thay \u0111\u1ed5i\u00a0cho n\u0103m 2018 \u0111\u1ec3 c\u00e1c doanh nghi\u1ec7p th\u1eadt s\u1ef1 s\u1ed1ng \u0111\u01b0\u1ee3c, t\u1ed3n t\u1ea1i \u0111\u01b0\u1ee3c v\u00e0 h\u1ee3p t\u00e1c \u0111\u01b0\u1ee3c v\u1edbi c\u00e1c doanh nghi\u1ec7p FDI, \u0111\u1eb7c bi\u1ec7t c\u00f3 quy \u0111\u1ecbnh, ch\u00ednh s\u00e1ch ri\u00eang cho nh\u1eefng d\u1ef1 \u00e1n nh\u00e0 \u1edf x\u00e3 h\u1ed9i.<\/p>\n

B\u00e0 Nguy\u1ec5n Th\u1ecb C\u00fac:<\/strong><\/p>\n

T\u00f4i ngh\u0129 vi\u1ec7c s\u1eeda Ngh\u1ecb \u0111\u1ecbnh l\u00e0 kh\u1ea3 thi v\u00e0 ch\u00fang t\u00f4i ngh\u0129 r\u1eb1ng tr\u01b0\u1edbc m\u1eaft kh\u00f4ng \u00e1p d\u1ee5ng m\u1ee9c 20% \u0111\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p ch\u1ecbu m\u1ed9t m\u1ee9c thu\u1ebf su\u1ea5t thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p, kh\u00f4ng c\u00f3 \u01b0u \u0111\u00e3i thu\u1ebf, kh\u00f4ng c\u00f3 hi\u1ec7p \u0111\u1ecbnh li\u00ean k\u1ebft.<\/p>\n

Ch\u00fang t\u00f4i c\u0169ng c\u1ed1 g\u1eafng n\u1ed7 l\u1ef1c \u0111\u1ec3 ki\u1ebfn ngh\u1ecb l\u00ean tr\u00ean \u0111\u1ec3 v\u1eeba ch\u1ed1ng chuy\u1ec3n gi\u00e1, v\u1eeba \u0111\u1ec3 c\u00e1c doanh nghi\u1ec7p thu\u1eadn l\u1ee3i h\u01a1n trong ho\u1ea1t \u0111\u1ed9ng.<\/p>\n

TS. V\u00f5 Tr\u00ed Th\u00e0nh:<\/strong>T\u00f4i \u0111\u1ed3ng \u00fd v\u1edbi \u00fd ki\u1ebfn c\u1ee7a b\u00e0 C\u00fac. Nh\u01b0ng t\u00f4i cho r\u1eb1ng c\u1ea7n c\u00f3 nh\u1eefng n\u1ed9i dung s\u1eeda \u0111\u1ed5i c\u0103n c\u01a1, c\u0103n b\u1ea3n.<\/p>\n

C\u00e2u h\u1ecfi d\u00e0nh cho TS. L\u00ea Xu\u00e2n Ngh\u0129a v\u00e0 TS. V\u00f5 Tr\u00ed Th\u00e0nh: Quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 3, \u0111i\u1ec1u 8 trong Ngh\u1ecb \u0111\u1ecbnh 20 c\u00f3 c\u00f4ng b\u1eb1ng kh\u00f4ng khi \u00e1p d\u1ee5ng v\u1edbi c\u00e1c doanh nghi\u1ec7p?<\/em><\/strong><\/p>\n

TS. L\u00ea Xu\u00e2n Ngh\u0129a:<\/strong>Lu\u1eadt C\u00e1c T\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng c\u00f3 quy \u0111\u1ecbnh r\u00f5 r\u00e0ng v\u1ec1 cho vay c\u00f3 li\u00ean quan, c\u00f3 m\u1ee9c \u0111\u1ed9 kh\u1ed1ng ch\u1ebf v\u1ec1 t\u1ef7 l\u1ec7 cho vay, \u0111\u01b0\u01a1ng nhi\u00ean l\u00e0 l\u00e3i su\u1ea5t \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n 1 c\u00e1ch b\u00ecnh th\u01b0\u1eddng. Nh\u01b0ng t\u00f4i cho r\u1eb1ng H\u1ed9i th\u1ea3o n\u00ean \u0111i v\u00e0o ki\u1ebfn ngh\u1ecb s\u1eeda nh\u01b0 th\u1ebf n\u00e0o.<\/p>\n

T\u00f4i th\u1ea5y r\u1eb1ng, m\u1ee5c ti\u00eau chuy\u1ec3n thu nh\u1eadp thu\u1ebf t\u1eeb qu\u1ed1c gia c\u00f3 su\u1ea5t thu nh\u1eadp thu\u1ebf cao sang th\u1ea5p. C\u00f2n trong n\u1ed9i \u0111\u1ecba Vi\u1ec7t Nam th\u00ec thu\u1ebf su\u1ea5t nh\u01b0 nhau, t\u00f4i \u0111\u1ec1 ngh\u1ecb Ngh\u1ecb \u0111\u1ecbnh 20 ch\u1ec9 \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.<\/p>\n

Ch\u00fang ta th\u1ea5y r\u1eb1ng r\u1ea5t nhi\u1ec1u n\u01b0\u1edbc ch\u01b0a \u00e1p d\u1ee5ng, nh\u1ea5t l\u00e0 nh\u1eefng n\u01b0\u1edbc ngh\u00e8o nh\u01b0 Vi\u1ec7t Nam. C\u00f2n t\u1ef7 l\u1ec7 l\u00e0 20% th\u1ea5p hay cao, t\u00f4i ngh\u0129 c\u1ea7n xem l\u1ea1i t\u1ef7 l\u1ec7 cho h\u1ee3p l\u00fd. T\u00f3m l\u1ea1i, v\u1edbi Ngh\u1ecb \u0111\u1ecbnh 20, t\u00f4i th\u1ea5y ch\u1ec9 n\u00ean \u00e1p d\u1ee5ng cho doanh nghi\u1ec7p xuy\u00ean bi\u00ean gi\u1edbi, 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

TS. V\u00f5 Tr\u00ed Th\u00e0nh: <\/strong>\u0110\u00e2y l\u00e0 m\u1ed9t b\u00e0i h\u1ecdc \u0111\u1eaft gi\u00e1 v\u1edbi B\u1ed9 T\u00e0i ch\u00ednh, c\u00e1c c\u01a1 quan c\u1ee7a Ch\u00ednh ph\u1ee7. \u0110\u00e2y l\u00e0 b\u1ea5t c\u1eadp r\u1ea5t l\u1edbn trong b\u1ed1i c\u1ea3nh Vi\u1ec7t Nam \u0111ang ng\u00e0y c\u00e0ng h\u1ed9i nh\u1eadp, minh b\u1ea1ch h\u01a1n.<\/p>\n

V\u1ec1 th\u00f4ng l\u1ec7 qu\u1ed1c t\u1ebf, ch\u00fang ta ph\u1ea3i hi\u1ec3u th\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, tuy nhi\u00ean, \u00e1p d\u1ee5ng nh\u01b0 th\u1ebf n\u00e0o l\u00e0 t\u00f9y, 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. 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.<\/p>\n

\"\"<\/p>\n

T\u00f4i mu\u1ed1n n\u00f3i v\u1ec1 m\u1ee5c \u0111\u00edch c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh n\u00e0y, c\u00f3 3 m\u1ee5c \u0111\u00edch: M\u1ed9t l\u00e0 ch\u1ed1ng chuy\u1ec3n gi\u00e1, hai l\u00e0 gi\u1ea3m r\u1ee7i ro cho ng\u00e2n h\u00e0ng v\u00e0 ba l\u00e0 t\u1ea1o c\u00e1ch “ch\u01a1i”, c\u00e1ch ph\u00e1t tri\u1ec3n \u0111\u1ec3 th\u1ecb tr\u01b0\u1eddng minh b\u1ea1ch h\u01a1n. Th\u1ef1c t\u1ebf, 2 m\u1ee5c \u0111\u00edch \u0111\u1ea7u ti\u00ean g\u1ea7n nh\u01b0 kh\u00f4ng \u0111\u1ea1t \u0111\u01b0\u1ee3c. Ngh\u1ecb \u0111\u1ecbnh \u0111em l\u1ea1i r\u1ea5t nhi\u1ec1u kh\u00f3 kh\u0103n cho qu\u00e1 tr\u00ecnh s\u1ea3n xu\u1ea5t c\u1ee7a doanh nghi\u1ec7p, \u0111\u1eb7c bi\u1ec7t doanh nghi\u1ec7p nh\u1ecf kh\u00f3 l\u1edbn l\u00ean.<\/p>\n

V\u1ea5n \u0111\u1ec1 r\u1ea5t quan tr\u1ecdng l\u00e0 khuy\u1ebfn kh\u00edch \u0111\u1ed5i m\u1edbi s\u00e1ng t\u1ea1o, t\u00f4i ngh\u0129 c\u00e1i kh\u00f3 g\u00e2y ra nhi\u1ec1u h\u01a1n l\u00e0 c\u00e1i l\u1ee3i \u00edch, r\u00f5 r\u00e0ng ch\u00fang ta c\u1ea7n xem l\u1ea1i.<\/p>\n

Ki\u1ebfn ngh\u1ecb c\u1ee7a t\u00f4i l\u00e0 c\u1ea7n c\u00f3 th\u1eddi gian kho\u1ea3ng m\u1ed9t n\u0103m l\u00e0 t\u1ed1t nh\u1ea5t \u0111\u1ec3 nghi\u00ean c\u1ee9u, s\u1eeda \u0111\u1ed5i. N\u00ean \u00e1p d\u1ee5ng v\u00e0 \u0111\u01b0a chu\u1ea9n m\u1ef1c th\u00f4ng l\u1ec7 qu\u1ed1c t\u1ebf n\u00e0y v\u00e0o \u00e1p d\u1ee5ng t\u1ea1i Vi\u1ec7t Nam.<\/p>\n

C\u00e2u h\u1ecfi d\u00e0nh cho b\u00e0 \u0110inh Th\u1ecb Qu\u1ef3nh V\u00e2n:\u00a0<\/em><\/strong>C\u00f3 \u00fd ki\u1ebfn cho r\u1eb1ng, t\u1ef7 l\u1ec7 l\u00e3i vay kh\u1ea5u tr\u1eeb thu nh\u1eadp thu\u1ebf \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh do h\u1eadu qu\u1ea3 c\u1ee7a chuy\u1ec3n gi\u00e1. V\u1eady c\u00e1c doanh nghi\u1ec7p n\u01b0\u1edbc ngo\u00e0i ph\u1ea3n \u1ee9ng th\u1ebf n\u00e0o v\u1ec1 quy \u0111\u1ecbnh n\u00e0y?<\/p>\n

B\u00e0 \u0110inh Th\u1ecb Qu\u1ef3nh V\u00e2n:<\/strong>\u00a0Khi Ngh\u1ecb \u0111\u1ecbnh \u0111\u1ec1 ra, ch\u00fang t\u00f4i c\u00f3 nh\u1eefng th\u00f4ng b\u00e1o t\u1edbi c\u1ed9ng \u0111\u1ed3ng doanh nghi\u1ec7p nh\u01b0ng c\u00e1c doanh nghi\u1ec7p c\u00f3 v\u1ed1n \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i kh\u00f4ng th\u1eadt s\u1ef1 quan t\u00e2m l\u1eafm.<\/p>\n

Ch\u00fang t\u00f4i th\u1ea5y c\u00e1c doanh nghi\u1ec7p Vi\u1ec7t Nam b\u1ecb \u1ea3nh h\u01b0\u1edfng nhi\u1ec1u h\u01a1n doanh nghi\u1ec7p n\u01b0\u1edbc ngo\u00e0i. Ph\u1ea7n v\u00ec t\u1ef7 l\u1ec7 l\u00e3i, v\u1ed1n vay c\u1ee7a c\u00e1c doanh nghi\u1ec7p n\u01b0\u1edbc ngo\u00e0i kh\u00f4ng qu\u00e1 cao cho n\u00ean b\u1ea3n th\u00e2n l\u00e3i su\u1ea5t c\u0169ng \u0111\u00e3 c\u00f3 s\u1ef1 kh\u1ed1ng ch\u1ebf nh\u1ea5t \u0111\u1ecbnh. V\u1edbi Ngh\u1ecb \u0111\u1ecbnh 20, nguy\u00ean t\u1eafc ch\u1ed1ng chuy\u1ec3n gi\u00e1 ch\u00ednh l\u00e0 ch\u1ed1ng chuy\u1ec3n gi\u00e1 trong giao d\u1ecbch li\u00ean k\u1ebft. V\u00e0 m\u1ed9t trong nh\u1eefng nguy\u00ean t\u1eafc \u0111\u00f3 l\u00e0 x\u00e1c \u0111\u1ecbnh gi\u00e1 tr\u00ean c\u01a1 s\u1edf th\u1ecb tr\u01b0\u1eddng.<\/p>\n

V\u1eady th\u00ec \u0111\u1ed1i v\u1edbi l\u00e3i vay, t\u00f4i ngh\u0129, \u0111\u1ec3 tr\u00e1nh vi\u1ec7c chuy\u1ec3n gi\u00e1, c\u1ea7n xem m\u1ee9c l\u00e3i su\u1ea5t \u0111\u00f3 h\u1ee3p l\u00fd hay kh\u00f4ng. \u0110\u1ed1i v\u1edbi giao d\u1ecbch kh\u00e1c c\u00f3 th\u1ec3 xem x\u00e9t, c\u00f3 th\u1ec3 kh\u00f3 kh\u0103n, nh\u01b0ng trong giao d\u1ecbch cho vay th\u00ec vi\u1ec7c n\u00e0y r\u1ea5t d\u1ec5. Vi\u1ec7t Nam c\u00f3 th\u1ecb tr\u01b0\u1eddng li\u00ean ng\u00e2n h\u00e0ng, v\u1eady v\u1edbi t\u1ea5t c\u1ea3 c\u00e1c kho\u1ea3n vay n\u01b0\u1edbc ngo\u00e0i th\u00ec t\u1ef7 l\u1ec7 bao nhi\u00eau l\u00e0 ph\u00f9 h\u1ee3p v\u1edbi m\u1ee9c \u0111\u1ed9 r\u1ee7i ro v\u00e0 th\u1ecb tr\u01b0\u1eddng.<\/p>\n

Ngo\u00e0i ra, t\u1ea5t nhi\u00ean \u0111\u00fang, \u0111\u00e2y l\u00e0 1 trong nh\u1eefng ph\u01b0\u01a1ng ph\u00e1p m\u00e0 BEPS \u0111\u01b0a ra, nh\u01b0ng \u0111i k\u00e8m \u0111\u00f3 c\u00f2n c\u00f3 nh\u1eefng quy t\u1eafc n\u1eefa, v\u00ec n\u1ebfu kh\u00f4ng th\u00ec ngay l\u1eadp t\u1ee9c c\u00e1c t\u1eadp \u0111o\u00e0n s\u1ebd b\u1ecb \u1ea3nh h\u01b0\u1edfng.<\/p>\n

V\u1ea5n \u0111\u1ec1 l\u00e0 ch\u00fang ta \u0111\u1ecbnh ngh\u0129a l\u00e3i su\u1ea5t kh\u1ed1ng ch\u1ebf nh\u01b0 th\u1ebf n\u00e0o, ho\u1eb7c l\u1ee3i nhu\u1eadn c\u1ee7a doanh nghi\u1ec7p s\u1ebd ra sao? \u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p n\u01b0\u1edbc ngo\u00e0i khi m\u1edbi \u0111\u1ea7u t\u01b0 v\u00e0o Vi\u1ec7t Nam h\u1ecd \u0111\u00e3 xem x\u00e9t \u0111i\u1ec1u n\u00e0y, c\u00f2n nh\u1eefng doanh nghi\u1ec7p FDI\u0111ang ho\u1ea1t \u0111\u1ed9ng, th\u00ec m\u1ee9c \u0111\u1ed9 quan t\u00e2m c\u1ee7a h\u1ecd r\u1ea5t \u00edt, ph\u1ea3n \u1ee9ng kh\u00f4ng nhi\u1ec1u b\u1eb1ng hi\u1ec7p h\u1ed9i c\u00e1c doanh nghi\u1ec7p trong n\u01b0\u1edbc.<\/p>\n

C\u00e2u h\u1ecfi t\u1eeb c\u1ed9ng \u0111\u1ed3ng doanh nghi\u1ec7p d\u00e0nh cho b\u00e0 Nguy\u1ec5n Th\u1ecb C\u00fac: M\u1ee5c ti\u00eau c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 20, c\u1ee5 th\u1ec3 Kho\u1ea3n 3 \u0110i\u1ec1u 8 l\u00e0 g\u00ec?<\/em><\/strong><\/p>\n

B\u00e0 Nguy\u1ec5n Th\u1ecb C\u00fac:<\/strong><\/p>\n

L\u00e0 ng\u01b0\u1eddi g\u1eafn b\u00f3 v\u1edbi ng\u00e0nh thu\u1ebf, tr\u01b0\u1edbc khi l\u00e0m Ch\u1ee7 t\u1ecbch H\u1ed9i t\u01b0 v\u1ea5n Thu\u1ebf, t\u00f4i c\u0169ng c\u00f3 13 n\u0103m \u0111\u1ea3m nhi\u1ec7m v\u1ecb tr\u00ed Ph\u00f3 T\u1ed5ng C\u1ee5c tr\u01b0\u1edfng T\u1ed5ng c\u1ee5c Thu\u1ebf, g\u1eafn b\u00f3 v\u1edbi c\u00e1c ch\u00ednh s\u00e1ch thu\u1ebf, t\u00f4i th\u1ea5y nh\u01b0 sau: 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 c\u1ed9ng \u0111\u1ed3ng 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

Li\u00ean quan \u0111\u1ebfn kho\u1ea3n 3 \u0111i\u1ec1u 8 Ngh\u1ecb \u0111\u1ecbnh 20, trong qu\u00e1 tr\u00ecnh chu\u1ea9n b\u1ecb, ch\u01b0a c\u00f3 \u0111\u00e1nh gi\u00e1, qu\u00e1 tr\u00ecnh ti\u1ebfp thu v\u00e0 ch\u01b0a nh\u1eadn \u0111\u01b0\u1ee3c \u00fd ki\u1ebfn t\u1eeb c\u1ed9ng \u0111\u1ed3ng doanh nghi\u1ec7p nhi\u1ec1u n\u00ean c\u00f3 m\u1ed9t s\u1ed1 v\u01b0\u1edbng m\u1eafc. Ch\u00fang t\u00f4i \u0111\u00e3 tham gia v\u1ec1 v\u1ea5n \u0111\u1ec1 n\u00e0y nhi\u1ec1u, T\u1ed5ng c\u1ee5c Thu\u1ebf c\u0169ng \u0111\u00e3 c\u00f3 c\u00f4ng v\u0103n ri\u00eang tr\u00ecnh l\u00ean v\u1ec1 v\u1ea5n \u0111\u1ec1 n\u00e0y.<\/p>\n

Theo Ngh\u1ecb \u0111\u1ecbnh 20 th\u00ec l\u00e3i vay ng\u00e2n h\u00e0ng c\u00f3 b\u1ecb kh\u1ed1ng ch\u1ebf kh\u00f4ng? T\u00f4i tr\u1ea3 l\u1eddi l\u00e0 c\u00f3. Th\u00f4ng qua c\u00e1c c\u00f4ng ty ch\u1ee9ng kho\u00e1n c\u1ee7a ng\u00e2n h\u00e0ng \u0111\u1ec3 \u0111\u1ea7u t\u01b0 tr\u00e1i phi\u1ebfu, theo quan \u0111i\u1ec3m T\u1ed5ng c\u1ee5c Thu\u1ebf th\u00ec \u0111\u00e2y c\u0169ng l\u00e0 1 h\u00ecnh th\u1ee9c vay.<\/p>\n

T\u1ea1i \u0111\u1ed1i tho\u1ea1i doanh nghi\u1ec7p, t\u1eadp \u0111o\u00e0n Vingroup c\u0169ng \u0111\u00e3 \u0111\u1ec1 c\u1eadp \u0111\u1ebfn nh\u1eefng kh\u00f3 kh\u0103n, v\u1ec1 ph\u00eda ch\u00fang t\u00f4i c\u0169ng th\u1ea5y t\u1ed3n t\u1ea1i nh\u1eefng b\u1ea5t c\u1eadp. \u0110\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i, 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. Nh\u01b0ng m\u1ee9c kh\u1ed1ng ch\u1ebf l\u00e0 bao nhi\u00eau?<\/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. 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. T\u00f4i ngh\u0129 r\u1eb1ng, nh\u1eefng v\u01b0\u1edbng m\u1eafc \u0111\u00f3 c\u0169ng \u0111\u00e3 \u0111\u01b0\u1ee3c B\u1ed9 T\u00e0i ch\u00ednh t\u1eadp h\u1ee3p \u0111\u1ec3 g\u1eedi l\u00ean tr\u00ean.<\/p>\n

10h30:\u00a0B\u00e0 \u0110inh Mai H\u1ea1nh, Ph\u00f3 TG\u0110 T\u01b0 v\u1ea5n Thu\u1ebf, Deloitte Vi\u1ec7t Nam tham lu\u1eadn:<\/strong><\/p>\n

M\u1ed9t trong nh\u1eefng \u0111i\u1ec3m thay \u0111\u1ed5i ch\u00ednh trong Ngh\u1ecb \u0111\u1ecbnh 20 l\u00e0 m\u1ee9c kh\u1ed1ng ch\u1ebf chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tham chi\u1ebfu \u0111\u1ebfn Ch\u01b0\u01a1ng tr\u00ecnh h\u00e0nh \u0111\u1ed9ng s\u1ed1 4 c\u1ee7a BEPS.<\/p>\n

\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 c\u00f3 th\u1ec3 l\u1ee3i d\u1ee5ng ch\u00eanh l\u1ec7ch v\u1ec1 thu\u1ebf su\u1ea5t thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p \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 \u1edf Vi\u1ec7t Nam \u0111\u00e3 v\u00e0 \u0111ang t\u1ea1o ra nhi\u1ec1u v\u01b0\u1edbng m\u1eafc cho c\u00e1c doanh nghi\u1ec7p, \u0111\u1eb7c bi\u1ec7t l\u00e0 c\u00e1c T\u1ed5ng c\u00f4ng ty, T\u1eadp \u0111o\u00e0n ho\u1eb7c c\u00e1c c\u00f4ng ty s\u1eed d\u1ee5ng v\u1ed1n vay l\u1edbn trong giai \u0111o\u1ea1n \u0111\u1ea7u t\u01b0, ho\u1eb7c c\u00f3 nhu c\u1ea7u vay v\u1ed1n l\u01b0u \u0111\u1ed9ng th\u01b0\u1eddng xuy\u00ean.<\/p>\n

V\u1ec1 t\u00ednh ph\u00e1p l\u00fd c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 20:<\/em><\/strong><\/p>\n

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

V\u1ec1 \u0111\u1ed1i t\u01b0\u1ee3ng v\u00e0 ph\u1ea1m vi \u00e1p d\u1ee5ng c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 20:<\/em><\/strong><\/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, 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

Thi\u1ebft ngh\u0129, quy \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,…).<\/p>\n

Th\u1eddi h\u1ea1n hi\u1ec7u l\u1ef1c c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 20:<\/em><\/strong><\/p>\n

Ngh\u1ecb \u0111\u1ecbnh c\u00f3 hi\u1ec7u l\u1ef1c k\u1ec3 t\u1eeb ng\u00e0y 1\/5\/2017. Vi\u1ec7c kh\u1ed1ng ch\u1ebf t\u1ed5ng chi ph\u00ed l\u00e3i vay t\u1ea1o ra r\u00e0o c\u1ea3n trong vi\u1ec7c cho vay n\u1ed9i b\u1ed9 trong 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, l\u00e0m ph\u00e1t sinh th\u00eam chi ph\u00ed do \u0111\u00e1nh thu\u1ebf tr\u00f9ng \u0111\u1ed1i v\u1edbi m\u1ed9t giao d\u1ecbch kinh doanh: b\u00ean cho vay ph\u1ea3i n\u1ed9p thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb l\u00e3i ti\u1ec1n vay, trong khi b\u00ean \u0111i vay ph\u1ea3i n\u1ed9p thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p \u0111\u1ed1i v\u1edbi chi ph\u00ed ti\u1ec1n vay v\u01b0\u1ee3t m\u1ee9c kh\u1ed1ng ch\u1ebf.<\/p>\n

\u0110\u1ec3 gi\u1ea3i quy\u1ebft v\u1ea5n \u0111\u1ec1 n\u00e0y, Ch\u01b0\u01a1ng 5, Ch\u01b0\u01a1ng tr\u00ecnh h\u00e0nh \u0111\u1ed9ng s\u1ed1 4 c\u1ee7a BEPS c\u00f3 \u0111\u1ec1 c\u1eadp \u0111\u1ebfn vi\u1ec7c chi ph\u00ed l\u00e3i vay d\u00f9ng \u0111\u1ec3 t\u00ednh m\u1ee9c kh\u1ed1ng ch\u1ebf l\u00e0 chi ph\u00ed l\u00e3i vay thu\u1ea7n, t\u1ee9c l\u00e0 ph\u1ea7n ch\u00eanh l\u1ec7ch sau khi b\u00f9 tr\u1eeb chi ph\u00ed l\u00e3i vay v\u1edbi thu nh\u1eadp t\u1eeb l\u00e3i vay trong k\u1ef3.<\/p>\n

\u0110i\u1ec1u n\u00e0y s\u1ebd gi\u00fap gi\u1ea3m thi\u1ec3u \u1ea3nh h\u01b0\u1edfng t\u1edbi c\u00e1c h\u00ecnh th\u1ee9c huy \u0111\u1ed9ng v\u1ed1n v\u00e0 cho vay l\u1ea1i gi\u1eefa c\u00f4ng ty m\u1eb9 v\u00e0 c\u00e1c c\u00f4ng ty th\u00e0nh vi\u00ean. Ngo\u00e0i ra, BEPS c\u0169ng gi\u1edbi thi\u1ec7u hai kh\u00e1i ni\u1ec7m t\u00ednh m\u1ee9c kh\u1ed1ng ch\u1ebf l\u00e3i vay theo t\u1ef7 l\u1ec7 c\u1ed1 \u0111\u1ecbnh v\u00ed d\u1ee5 nh\u01b0 10% – 30% EBITDA, ho\u1eb7c t\u00ednh theo t\u1ef7 l\u1ec7 T\u1eadp \u0111o\u00e0n nh\u01b0 \u0111\u01b0\u1ee3c \u0111\u1ec1 c\u1eadp \u1edf Ch\u01b0\u01a1ng 7, Ch\u01b0\u01a1ng tr\u00ecnh h\u00e0nh \u0111\u1ed9ng s\u1ed1 4. BEPS c\u00f2n khuy\u1ebfn ngh\u1ecb trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y c\u00e1c c\u00f4ng ty th\u00e0nh vi\u00ean c\u00f3 quy\u1ec1n \u0111\u01b0\u1ee3c l\u1ef1a ch\u1ecdn c\u00e1ch t\u00ednh n\u00e0o c\u00f3 l\u1ee3i h\u01a1n, t\u1ee9c \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb nhi\u1ec1u chi ph\u00ed l\u00e3i vay h\u01a1n.<\/p>\n

M\u1ed9t tr\u01b0\u1eddng h\u1ee3p kh\u00e1c l\u00e0 \u0111\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p b\u1ea5t \u0111\u1ed9ng s\u1ea3n c\u1ea7n ngu\u1ed3n v\u1ed1n r\u1ea5t l\u1edbn v\u00e0 ho\u1ea1t \u0111\u1ed9ng kinh doanh theo chu k\u1ef3, vi\u1ec7c \u00e1p d\u1ee5ng m\u1ee9c kh\u1ed1ng ch\u1ebf l\u00e3i vay trong giai \u0111o\u1ea1n \u0111\u1ea7u t\u01b0 (\u0111\u1ed1i v\u1edbi chi ph\u00ed l\u00e3i vay kh\u00f4ng \u0111\u01b0\u1ee3c v\u1ed1n h\u00f3a) v\u00e0 kh\u1ed1ng ch\u1ebf chi ph\u00ed l\u00e3i vay \u0111\u1ee9t \u0111o\u1ea1n theo t\u1eebng n\u0103m s\u1ebd g\u00e2y thi\u1ec7t h\u1ea1i l\u1edbn cho doanh nghi\u1ec7p, kh\u00f4ng ph\u1ea3n \u00e1nh \u0111\u00fang chu k\u1ef3 kinh doanh c\u1ee7a doanh nghi\u1ec7p.<\/p>\n

V\u1ec1 v\u1ea5n \u0111\u1ec1 n\u00e0y, Ch\u01b0\u01a1ng 8, Ch\u01b0\u01a1ng tr\u00ecnh h\u00e0nh \u0111\u1ed9ng s\u1ed1 4 c\u1ee7a BEPS c\u0169ng khuy\u1ebfn ngh\u1ecb n\u00ean c\u00e2n nh\u1eafc v\u1ec1 th\u1eddi \u0111i\u1ec3m \u00e1p d\u1ee5ng m\u1ee9c kh\u1ed1ng ch\u1ebf chi ph\u00ed l\u00e3i vay ho\u1eb7c cho ph\u00e9p \u00e1p d\u1ee5ng c\u01a1 ch\u1ebf chuy\u1ec3n ti\u1ebfp chi ph\u00ed l\u00e3i vay v\u01b0\u1ee3t m\u1ee9c kh\u1ed1ng ch\u1ebf sang kh\u1ea5u tr\u1eeb v\u00e0o k\u1ef3 sau. BEPS c\u0169ng khuy\u1ebfn ngh\u1ecb vi\u1ec7c kh\u1ea5u tr\u1eeb chi ph\u00ed l\u00e3i vay theo t\u1ef7 l\u1ec7 T\u1eadp \u0111o\u00e0n nh\u01b0 \u0111\u1ec1 c\u1eadp \u1edf tr\u00ean \u0111\u1ec3 gi\u1ea3m t\u00e1c \u0111\u1ed9ng \u0111\u1ebfn ng\u01b0\u1eddi n\u1ed9p thu\u1ebf trong tr\u01b0\u1eddng h\u1ee3p b\u1ecb l\u1ed7.<\/p>\n

Vi\u1ec7t Nam n\u00ean ti\u1ebfp t\u1ee5c nghi\u00ean c\u1ee9u, tham kh\u1ea3o th\u00eam c\u00e1c quy \u0111\u1ecbnh v\u00e0 th\u00f4ng l\u1ec7 qu\u1ed1c t\u1ebf, \u0111\u01b0a ra c\u00e1c h\u01b0\u1edbng d\u1eabn c\u1ee5 th\u1ec3 h\u01a1n cho c\u00e1c m\u00f4 h\u00ecnh ho\u1ea1t \u0111\u1ed9ng v\u00e0 ng\u00e0nh ngh\u1ec1 \u0111\u1eb7c th\u00f9 \u0111i\u1ec3n h\u00ecnh nh\u01b0 h\u00ecnh th\u1ee9c huy \u0111\u1ed9ng v\u1ed1n th\u00f4ng qua m\u00f4 h\u00ecnh c\u00f4ng ty m\u1eb9 – con v\u00ec m\u1ee5c \u0111\u00edch ph\u00e1t huy hi\u1ec7u qu\u1ea3 c\u00e1c ho\u1ea1t \u0111\u1ed9ng kinh t\u1ebf h\u1ee3p ph\u00e1p c\u1ee7a T\u1eadp \u0111o\u00e0n, ho\u1eb7c c\u00e1c c\u00f4ng ty ph\u1ea3i s\u1eed d\u1ee5ng ngu\u1ed3n v\u1ed1n r\u1ea5t l\u1edbn nh\u01b0 l\u0129nh v\u1ef1c b\u1ea5t \u0111\u1ed9ng s\u1ea3n. Vi\u1ec7c \u00e1p d\u1ee5ng quy \u0111\u1ecbnh n\u00ean c\u00f3 l\u1ed9 tr\u00ecnh v\u00e0 tham kh\u1ea3o th\u00f4ng l\u1ec7 qu\u1ed1c t\u1ebf BEPS, th\u1ef1c ti\u1ec5n \u00e1p d\u1ee5ng \u1edf c\u00e1c n\u01b0\u1edbc \u0111\u1ec3 quy \u0111\u1ecbnh mang t\u00ednh kh\u1ea3 thi v\u00e0 th\u1ef1c s\u1ef1 \u0111i v\u00e0o \u0111\u1eddi s\u1ed1ng c\u1ee7a c\u1ed9ng \u0111\u1ed3ng doanh nghi\u1ec7p.<\/p>\n

10h10: Lu\u1eadt s\u01b0 Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c tham lu\u1eadn:<\/em><\/strong><\/p>\n

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 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, c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/em><\/p>\n

Kh\u00f4ng \u0111\u1ee7 c\u01a1 s\u1edf ph\u00e1p l\u00fd:<\/em><\/strong><\/p>\n

\u201cGiao d\u1ecbch li\u00ean k\u1ebft\u201d b\u1ecb 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, c\u1ee5m t\u1eeb \u201cgiao d\u1ecbch li\u00ean k\u1ebft\u201d m\u1edbi ch\u1ec9 \u0111\u01b0\u1ee3c gi\u1ea3i th\u00edch trong kho\u1ea3n 3, \u0110i\u1ec1u 4 v\u1ec1 \u201cGi\u1ea3i th\u00edch t\u1eeb ng\u1eef\u201d v\u00e0 \u0110i\u1ec1u 5 \u201cC\u00e1c b\u00ean c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft\u201d (t\u01b0\u01a1ng t\u1ef1 quy \u0111\u1ecbnh v\u1ec1 \u201cng\u01b0\u1eddi c\u00f3 li\u00ean quan\u201d), Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 20\/2017\/N\u0110-CP. Ngo\u00e0i ra, c\u1ee5m t\u1eeb \u201cgiao d\u1ecbch li\u00ean k\u1ebft\u201d 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.<\/em><\/p>\n

Nh\u01b0 v\u1eady, vi\u1ec7c quy \u0111\u1ecbnh h\u1ea1n ch\u1ebf trong \u201cgiao d\u1ecbch li\u00ean k\u1ebft\u201d 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.<\/em><\/p>\n

Quy \u0111\u1ecbnh kh\u00f4ng h\u1ee3p l\u00fd:<\/em><\/strong><\/p>\n

– Th\u1ee9 nh\u1ea5t,<\/em><\/strong>\u00a0<\/em>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

– Th\u1ee9 hai,\u00a0<\/em><\/strong>quy \u0111\u1ecbnh \u201ct\u1ed5ng chi ph\u00ed l\u00e3i vay\u201d \u201ckh\u00f4ng v\u01b0\u1ee3t qu\u00e1 20% c\u1ee7a t\u1ed5ng l\u1ee3i nhu\u1eadn thu\u1ea7n…\u201d kh\u00f4ng 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. V\u00ec nh\u00ecn chung, doanh nghi\u1ec7p Vi\u1ec7t Nam r\u1ea5t thi\u1ebfu v\u1ed1n, n\u00ean ph\u1ea3i \u0111i vay l\u00e0 ch\u1ee7 y\u1ebfu; 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, 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

– Th\u1ee9 ba,<\/em><\/strong>\u00a0<\/em>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, 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.<\/em><\/p>\n

\u00c1p d\u1ee5ng kh\u00f4ng h\u1ee3p l\u00fd:<\/em><\/strong><\/p>\n

V\u1ec1 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. \u0110\u1eb7c bi\u1ec7t l\u00e0 quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 10 v\u1ec1 \u201cQuy\u1ec1n v\u00e0 ngh\u0129a v\u1ee5 c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf trong k\u00ea khai, x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft\u201d v\u00e0 Kho\u1ea3n 1, \u0110i\u1ec1u 11 v\u1ec1 \u201cC\u00e1c tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c mi\u1ec5n k\u00ea khai, mi\u1ec5n l\u1eadp H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft\u201d c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 20\/2017\/N\u0110-CP.<\/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.<\/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 qu\u00e1 m\u00e1y m\u00f3c, 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

9h50: TS. C\u1ea5n V\u0103n L\u1ef1c tham lu\u1eadn:\u00a0<\/strong><\/p>\n

Trong b\u1ed1i c\u1ea3nh h\u1ed9i nh\u1eadp, ng\u00e0y c\u00e0ng c\u00f3 nhi\u1ec1u h\u00e0nh vi tr\u00e1nh thu\u1ebf d\u01b0\u1edbi c\u00e1c h\u00ecnh th\u1ee9c ng\u00e0y c\u00e0ng tinh vi tr\u00ean to\u00e0n c\u1ea7u, theo \u01b0\u1edbc t\u00ednh c\u1ee7a OECD (2016), c\u00e1c h\u00e0nh vi x\u00f3i m\u00f2n c\u01a1 s\u1edf thu\u1ebf v\u00e0 chuy\u1ec3n l\u1ee3i nhu\u1eadn (BEPS) g\u00e2y th\u1ea5t tho\u00e1t kho\u1ea3ng 100 – 240 t\u1ef7 USD\/n\u0103m 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 (TNDN); 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.<\/p>\n

Th\u00e1ng 11\/2015, H\u1ed9i ngh\u1ecb th\u01b0\u1ee3ng \u0111\u1ec9nh G20 di\u1ec5n ra t\u1ea1i Antalya, Th\u1ed5 Nh\u0129 K\u1ef3, c\u00e1c nguy\u00ean th\u1ee7 qu\u1ed1c gia \u0111\u00e3 th\u00f4ng qua g\u00f3i k\u1ebf ho\u1ea1ch tri\u1ec3n khai 15 h\u00e0nh \u0111\u1ed9ng c\u1ee5 th\u1ec3 c\u1ee7a d\u1ef1 \u00e1n BEPS do OECD \u0111\u1ec1 xu\u1ea5t. L\u00fd do: Vi\u1ec7t Nam l\u00e0 1 trong 100 th\u00e0nh vi\u00ean tham gia ch\u00ednh th\u1ee9c t\u1eeb th\u00e1ng 6\/2017.<\/p>\n

Theo ch\u01b0\u01a1ng tr\u00ecnh ch\u1ed1ng c\u00e1c h\u00e0nh vi beps c\u00f3 15 ch\u01b0\u01a1ng tr\u00ecnh h\u00e0nh \u0111\u1ed9ng.<\/p>\n

\u0110\u1ed1i v\u1edbi c\u00e1c n\u01b0\u1edbc kh\u00f4ng ph\u1ea3i th\u00e0nh vi\u00ean OECD, \u0111i\u1ec1u ki\u1ec7n \u0111\u1ec3 tham gia v\u00e0o Di\u1ec5n \u0111\u00e0n l\u00e0 ph\u1ea3i cam k\u1ebft th\u1ef1c thi g\u00f3i ti\u00eau chu\u1ea9n t\u1ed1i thi\u1ec3u, bao g\u1ed3m c\u00e1c h\u00e0nh \u0111\u1ed9ng s\u1ed1 5 (th\u00f4ng l\u1ec7 thu\u1ebf c\u00f3 h\u1ea1i nh\u01b0 thi\u1ebfu minh b\u1ea1ch, \u01b0u \u0111\u00e3i qu\u00e1 m\u1ee9c), 6 (l\u1ee3i d\u1ee5ng H\u0110 thu\u1ebf), 13 (l\u1eadp h\u1ed3 s\u01a1 gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng) v\u00e0 14 (c\u01a1 ch\u1ebf gi\u1ea3i quy\u1ebft tranh ch\u1ea5p). Ho\u1ea1t \u0111\u1ed9ng 13 \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o c\u01a1 quan thu\u1ebf c\u00f3 \u0111\u1ee7 th\u00f4ng tin c\u1ea7n thi\u1ebft v\u1ec1 l\u1ee3i nhu\u1eadn kinh doanh c\u1ee7a c\u00e1c doanh nghi\u1ec7p \u0111a qu\u1ed1c gia, ngh\u0129a v\u1ee5 thu\u1ebf c\u1ee7a t\u1eadp \u0111o\u00e0n v\u00e0 vi\u1ec7c s\u1eed d\u1ee5ng th\u00f4ng tin \u0111\u1ec3 ph\u00e2n t\u00edch gi\u00e1 tr\u1ecb th\u1ecb tr\u01b0\u1eddng c\u1ee7a c\u00e1c s\u1ea3n ph\u1ea9m trong li\u00ean k\u1ebft v\u00e0 c\u00e1c r\u1ee7i ro kh\u00e1c ph\u00e1t sinh t\u1eeb BEPS. T\u1eeb \u0111\u00f3 gi\u00fap c\u01a1 quan thu\u1ebf t\u1eadp trung ngu\u1ed3n l\u1ef1c v\u00e0o c\u00f4ng t\u00e1c thanh tra, ki\u1ec3m tra gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng hi\u1ec7u l\u1ef1c, hi\u1ec7u qu\u1ea3 h\u01a1n.<\/p>\n

Vi\u1ec7t Nam th\u1ef1c hi\u1ec7n c\u1ea3 ch\u01b0\u01a1ng tr\u00ecnh h\u00e0nh \u0111\u1ed9ng s\u1ed1 4 (kh\u1ea5u tr\u1eeb l\u00e3i).<\/p>\n

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:<\/p>\n

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

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), c\u1ee5 th\u1ec3 theo \u0110i\u1ec1u 8 Kho\u1ea3n 3 v\u1edbi 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 nh\u01b0ng v\u1edbi m\u1ee9c t\u1ef7 l\u1ec7 l\u00e0 20%; h\u00ecnh th\u1ee9c \u00e1p d\u1ee5ng b\u1ed5 sung, thay th\u1ebf b\u1eb1ng ch\u1ec9 s\u1ed1 chi ph\u00ed l\u00e3i t\u1eeb b\u00ean th\u1ee9 3\/EBITDA kh\u00f4ng \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng.<\/p>\n

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.<\/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

Tr\u00ean c\u01a1 s\u1edf \u0111\u00f3 \u0111\u1ec1 xu\u1ea5t c\u00e1c gi\u1ea3i ph\u00e1p chung: V\u1ec1 ph\u00eda c\u01a1 quan qu\u1ea3n l\u00fd, c\u1ea7n s\u1edbm c\u00f3 b\u00e1o c\u00e1o \u0111\u00e1nh gi\u00e1 k\u1ebft qu\u1ea3 tri\u1ec3n khai, r\u00e0 so\u00e1t nh\u1eefng 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.<\/p>\n

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.<\/p>\n

Gi\u1ea3i ph\u00e1p s\u1eeda \u0111\u1ed5i quy \u0111\u1ecbnh gi\u1edbi h\u1ea1n chi ph\u00ed l\u00e3i vay:<\/em><\/strong>\u00a0<\/em><\/strong><\/p>\n

– T\u1ea1i \u0110i\u1ec1u 4 \u2013 gi\u1ea3i th\u00edch t\u1eeb ng\u1eef c\u1ea7n b\u1ed5 sung c\u00e1c n\u1ed9i dung sau: B\u1ed5 sung kh\u00e1i ni\u1ec7m ph\u1ea1m vi chi ph\u00ed l\u00e3i (thay v\u00ec chi ph\u00ed l\u00e3i vay) \u0111\u01b0\u1ee3c t\u00ednh to\u00e1n trong t\u1ef7 l\u1ec7 chi ph\u00ed l\u00e3i\/EBITDA l\u00e0 t\u1ed5ng chi ph\u00ed l\u00e3i vay v\u00e0 bao g\u1ed3m c\u00e1c s\u1ea3n ph\u1ea9m t\u00e0i ch\u00ednh v\u00e0 c\u00e1c kho\u1ea3n chi tr\u1ea3 l\u00e3i li\u00ean quan kh\u00e1c. B\u1ed5 sung kh\u00e1i ni\u1ec7m v\u1ec1 EBITDA v\u00ec \u0111\u00e2y l\u00e0 th\u00f4ng l\u1ec7 qu\u1ed1c t\u1ebf c\u1ea7n th\u1ed1ng nh\u1ea5t trong qu\u1ea3n l\u00fd theo d\u00f5i ki\u1ec3m tra gi\u1eefa c\u01a1 quan thu\u1ebf, doanh nghi\u1ec7p v\u00e0 nh\u00e0 \u0111\u1ea7u t\u01b0 c\u0169ng nh\u01b0 c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng quan t\u00e2m.<\/p>\n

– T\u1ea1i \u0110i\u1ec1u 8 \u2013 X\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. Kho\u1ea3n 3 c\u1ea7n xem x\u00e9t nghi\u00ean c\u1ee9u b\u1ed5 sung s\u1eeda \u0111\u1ed5i c\u00e1c n\u1ed9i dung nh\u01b0: Thay c\u1ee5m t\u1eeb \u201cchi ph\u00ed l\u00e3i vay\u201d b\u1eb1ng \u201cchi ph\u00ed l\u00e3i\u201d t\u1ea1i nh\u1eefng ch\u1ed7 c\u1ea7n thay;<\/p>\n

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; N\u00e2ng t\u1ef7 l\u1ec7 chi ph\u00ed l\u00e3i tr\u00ean EBITDA 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); 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, CSHT\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?; Xem x\u00e9t nghi\u00ean c\u1ee9u b\u1ed5 sung th\u00eam h\u00ecnh th\u1ee9c \u00e1p d\u1ee5ng ch\u1ec9 s\u1ed1 chi ph\u00ed l\u00e3i vay b\u00ean th\u1ee9 3\/EBITDA\u1edf c\u00e1c t\u1eadp \u0111o\u00e0n.<\/p>\n

Xem x\u00e9t b\u1ed5 sung quy \u0111\u1ecbnh v\u1ec1 l\u1ed9 tr\u00ecnh \u00e1p d\u1ee5ng: 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. Th\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 N\u0110 20 s\u1eeda \u0111\u1ed5i c\u00f3 hi\u1ec7u l\u1ef1c ch\u00ednh th\u1ee9c.<\/p>\n

Th\u00f4ng t\u01b0 h\u01b0\u1edbng d\u1eabn th\u1ef1c hi\u1ec7n c\u1ea7n ban h\u00e0nh s\u1edbm h\u01a1n, k\u1ecbp th\u1eddi h\u01a1n, \u00edt nh\u1ea5t l\u00e0 tr\u01b0\u1edbc khi Ngh\u1ecb \u0111\u1ecbnh c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb 2-3 th\u00e1ng.<\/p>\n

T\u1ea1i \u0111i\u1ec1u 10 \u2013 quy\u1ec1n v\u00e0 ngh\u0129a v\u1ee5 c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf trong k\u00ea khai, x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft.<\/p>\n

– C\u1ea7n xem x\u00e9t nghi\u00ean c\u1ee9u b\u1ed5 sung quy \u0111\u1ecbnh v\u1ec1 c\u00f4ng b\u1ed1 th\u00f4ng tin t\u1ef7 l\u1ec7 chi ph\u00ed l\u00e3i\/EBITDA trong c\u00e1c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh th\u01b0\u1eddng ni\u00ean c\u1ee7a c\u00e1c doanh nghi\u1ec7p nh\u01b0 l\u00e0 chu\u1ea9n m\u1ef1c th\u00f4ng l\u1ec7 k\u1ebf to\u00e1n, b\u00e1o c\u00e1o t\u00e0i ch\u00ednh Vi\u1ec7t Nam.<\/p>\n

– H\u01b0\u1edbng d\u1eabn b\u1eb1ng ti\u1ebfng anh cho c\u00e1c doanh nghi\u1ec7p FDI<\/p>\n

9h40: Ph\u00e1t bi\u1ec3u \u0111\u1ec1 d\u1eabn H\u1ed9i th\u1ea3o:<\/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 ph\u00e1t bi\u1ec3u khai m\u1ea1c, \u0111\u1ec1 d\u1eabn H\u1ed9i th\u1ea3o:<\/em><\/p>\n

\u00d4ng Nguy\u1ec5n Tr\u1ea7n Nam\u00a0 ch\u1ec9 ra nh\u1eefng v\u1ea5n \u0111\u1ec1 b\u1ea5t c\u1eadp v\u00e0 gi\u1ea3i ph\u00e1p th\u00e1o g\u1ee1 c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 20\/2017\/N\u0110CP.<\/p>\n

C\u1ee5 th\u1ec3, 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”.<\/p>\n

Theo 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\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, b\u1edfi nh\u1eefng l\u00fd do sau:<\/p>\n

– Th\u1ee9 nh\u1ea5t,<\/em><\/strong>\u00a0\u0110i\u1ec1u 7 Lu\u1eadt Doanh nghi\u1ec7p quy \u0111\u1ecbnh quy\u1ec1n c\u1ee7a doanh nghi\u1ec7p \u0111\u01b0\u1ee3c “t\u1ef1 do kinh doanh trong nh\u1eefng ng\u00e0nh, ngh\u1ec1 m\u00e0 ph\u00e1p lu\u1eadt kh\u00f4ng c\u1ea5m”. Quy \u0111\u1ecbnh gi\u1edbi h\u1ea1n chi ph\u00ed l\u00e3i vay c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 20 ch\u01b0a ph\u00f9 h\u1ee3p v\u1edbi nguy\u00ean t\u1eafc t\u00f4n tr\u1ecdng quy\u1ec1n t\u1ef1 do kinh doanh.<\/p>\n

– Th\u1ee9 hai,<\/em><\/strong>\u00a0<\/em>vay v\u1ed1n l\u00e0 nhu c\u1ea7u th\u1ef1c t\u1ebf, th\u01b0\u1eddng xuy\u00ean c\u1ee7a doanh nghi\u1ec7p nh\u1eb1m ph\u1ee5c v\u1ee5 ho\u1ea1t \u0111\u1ed9ng kinh doanh \u0111\u1eb7c bi\u1ec7t 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

– Th\u1ee9 ba,<\/em><\/strong>\u00a0quy \u0111\u1ecbnh c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 20 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 \u0111ang ph\u00e1t tri\u1ec3n m\u1ea1nh \u1edf n\u01b0\u1edbc ta. N\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. 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.<\/p>\n

C\u00f3 \u00fd ki\u1ebfn cho r\u1eb1ng kho\u1ea3n 3, \u0111i\u1ec1u 8, Ngh\u1ecb \u0111\u1ecbnh 20 n\u00e0y l\u00e0 nh\u1eb1m l\u00e0nh m\u1ea1nh ho\u00e1 t\u00e0i ch\u00ednh doanh nghi\u1ec7p, \u0111\u1ec3 c\u00e1c doanh nghi\u1ec7p kh\u00f4ng \u0111i vay n\u1ee3 qu\u00e1 nhi\u1ec1u m\u00e0 c\u1ea7n ph\u1ea3i c\u00f3 v\u1ed1n t\u1ef1 c\u00f3. C\u00e1ch gi\u1ea3i th\u00edch n\u00e0y c\u0169ng kh\u00f4ng th\u1ef1c s\u1ef1 thuy\u1ebft ph\u1ee5c. Theo quan \u0111i\u1ec3m c\u1ee7a Hi\u1ec7p h\u1ed9i B\u1ea5t \u0111\u1ed9ng s\u1ea3n Vi\u1ec7t Nam, c\u01a1 quan qu\u1ea3n l\u00fd Thu\u1ebf c\u1ea7n \u0111\u00e1nh gi\u00e1 \u0111\u1ea7y \u0111\u1ee7 c\u00e1c hi\u1ec7u \u1ee9ng ti\u00eau c\u1ef1c t\u1eeb quy \u0111\u1ecbnh n\u00e0y g\u00e2y ra nh\u01b0 h\u1ea1n ch\u1ebf kh\u1ea3 n\u0103ng li\u00ean k\u1ebft, c\u1ea3n tr\u1edf s\u1ef1 h\u00ecnh th\u00e0nh c\u00e1c t\u1eadp \u0111o\u00e0n t\u01b0 nh\u00e2n trong n\u01b0\u1edbc l\u1edbn, \u0111\u1ee7 s\u1ee9c c\u1ea1nh tranh qu\u1ed1c t\u1ebf nh\u01b0 ch\u00ednh s\u00e1ch c\u1ee7a \u0110\u1ea3ng v\u00e0 Nh\u00e0 n\u01b0\u1edbc.<\/p>\n

– Th\u1ee9 t\u01b0,<\/em><\/strong>\u00a0\u0111\u00e2y l\u00e0 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 r\u1ea5t l\u1edbn cho c\u00e1c doanh nghi\u1ec7p c\u1ee7a Vi\u1ec7t Nam.<\/p>\n

Ngo\u00e0i ra, vi\u1ec7c \u00e1p d\u1ee5ng quy \u0111\u1ecbnh n\u00ean c\u00f3 l\u1ed9 tr\u00ecnh v\u00e0 tham kh\u1ea3o th\u00f4ng l\u1ec7 qu\u1ed1c t\u1ebf BEPS c\u0169ng nh\u01b0 c\u00f3 s\u1ef1 c\u00e2n nh\u1eafc \u0111\u1ebfn th\u1ef1c t\u1ebf ph\u00e1t tri\u1ec3n v\u00e0 c\u01a1 c\u1ea5u v\u1ed1n c\u1ee7a c\u00e1c doanh nghi\u1ec7p trong n\u1ec1n kinh t\u1ebf hi\u1ec7n nay c\u1ee7a Vi\u1ec7t Nam. Nh\u01b0ng quan tr\u1ecdng h\u01a1n, tr\u01b0\u1edbc h\u1ebft, 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

Tr\u01b0\u1edbc nh\u1eefng b\u1ea5t c\u1eadp c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 20; Hi\u1ec7p h\u1ed9i B\u1ea5t \u0111\u1ed9ng s\u1ea3n Vi\u1ec7t Nam \u0111\u00e3 c\u00f3 \u00fd ki\u1ebfn, \u0111\u1ec1 xu\u1ea5t l\u00ean Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7, \u0111\u01b0a ra c\u01a1 s\u1edf vi\u1ec7c kh\u1ed1ng ch\u1ebf m\u1ee9c tr\u1ea7n chi ph\u00ed l\u00e3i vay s\u1ebd t\u00e1c \u0111\u1ed9ng ti\u00eau c\u1ef1c t\u1edbi c\u00e1c doanh nghi\u1ec7p c\u00f3 l\u1ee3i nhu\u1eadn th\u1ea5p. \u0110\u1eb7c bi\u1ec7t, \u0111\u1ed1i v\u1edbi 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

Xu\u1ea5t ph\u00e1t t\u1eeb th\u1ef1c ti\u1ec5n tr\u00ean, Hi\u1ec7p h\u1ed9i B\u1ea5t \u0111\u1ed9ng s\u1ea3n Vi\u1ec7t Nam quy\u1ebft \u0111\u1ecbnh t\u1ed5 ch\u1ee9c H\u1ed9i th\u1ea3o khoa h\u1ecdc: Ngh\u1ecb \u0111\u1ecbnh 20\/2017\/N\u0110CP: M\u1ed9t s\u1ed1 v\u1ea5n \u0111\u1ec1 b\u1ea5t c\u1eadp v\u00e0 gi\u1ea3i ph\u00e1p th\u00e1o g\u1ee1. H\u1ed9i th\u1ea3o s\u1ebd l\u00e0 di\u1ec5n \u0111\u00e0n quan tr\u1ecdng \u0111\u1ec3 chia s\u1ebb kinh nghi\u1ec7m, t\u1ea1o ra nh\u1eefng g\u00f3c nh\u00ecn ph\u1ea3n bi\u1ec7n \u0111a chi\u1ec1u, nh\u1eefng \u0111\u1ecbnh h\u01b0\u1edbng v\u00e0 gi\u1ea3i ph\u00e1p cho vi\u1ec7c th\u00e1o g\u1ee1 nh\u1eefng b\u1ea5t c\u1eadp c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 20 n\u00f3i ri\u00eang, c\u0169ng nh\u01b0 t\u1ea1o l\u1eadp m\u00f4i tr\u01b0\u1eddng kinh doanh minh b\u1ea1ch, b\u00ecnh \u0111\u1eb3ng, ki\u1ebfn t\u1ea1o cho doanh nghi\u1ec7p.<\/p>\n

V\u1edbi tinh th\u1ea7n \u0111\u00f3, \u00f4ng Nguy\u1ec5n Tr\u1ea7n Nam \u0111\u1ec1 ngh\u1ecb c\u00e1c di\u1ec5n gi\u1ea3, c\u00e1c chuy\u00ean gia v\u00e0 qu\u00fd v\u1ecb \u0111\u1ea1i bi\u1ec3u tham d\u1ef1 H\u1ed9i th\u1ea3o t\u1eadp trung l\u00e0m r\u00f5 m\u1ed9t s\u1ed1 kh\u00eda c\u1ea1nh sau:<\/p>\n

– M\u1ed9t l\u00e0,<\/em><\/strong>\u00a0ph\u00e2n t\u00edch b\u1ee9c tranh kinh t\u1ebf v\u0129 m\u00f4 c\u1ee7a Vi\u1ec7t Nam 2018, vai tr\u00f2 c\u1ee7a c\u00e1c doanh nghi\u1ec7p n\u00f3i chung trong qu\u00e1 tr\u00ecnh ph\u00e1t tri\u1ec3n kinh t\u1ebf – x\u00e3 h\u1ed9i; nhu c\u1ea7u c\u1ea5p b\u00e1ch c\u1ea7n ti\u1ebfp t\u1ee5c c\u1ea3i c\u00e1ch th\u1ec3 ch\u1ebf c\u1ee7a Vi\u1ec7t Nam t\u1ea1o m\u00f4i tr\u01b0\u1eddng kinh doanh thu\u1eadn l\u1ee3i cho doanh nghi\u1ec7p;<\/p>\n

– Hai l\u00e0,<\/em><\/strong>\u00a0t\u1eadp trung ph\u00e2n t\u00edch v\u00e0 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\/2017\/N\u0110-CP v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft;<\/p>\n

– Ba l\u00e0,<\/em><\/strong>\u00a0<\/em>gi\u1edbi thi\u1ec7u nh\u1eefng th\u00f4ng tin tham kh\u1ea3o v\u00e0 kinh nghi\u1ec7m qu\u1ed1c t\u1ebf trong qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft \u0111\u1eb7t trong m\u1ed1i t\u01b0\u01a1ng quan v\u1edbi \u0111i\u1ec1u ki\u1ec7n th\u1ef1c ti\u1ec5n ho\u1ea1t \u0111\u1ed9ng c\u1ee7a c\u00e1c doanh nghi\u1ec7p trong n\u01b0\u1edbc, m\u00f4i tr\u01b0\u1eddng \u0111\u1ea7u t\u01b0 v\u00e0 t\u00ednh th\u1ed1ng nh\u1ea5t c\u1ee7a h\u1ec7 th\u1ed1ng ph\u00e1p lu\u1eadt Vi\u1ec7t Nam.<\/p>\n

– B\u1ed1n l\u00e0,<\/em><\/strong>\u00a0\u0111\u1ec1 xu\u1ea5t gi\u1ea3i ph\u00e1p n\u00e2ng cao hi\u1ec7u qu\u1ea3 qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft v\u00e0 \u0111\u1ecbnh h\u01b0\u1edbng s\u1eeda \u0111\u1ed5i nh\u1eefng b\u1ea5p c\u1eadp trong Ngh\u1ecb \u0111\u1ecbnh 20\/2017\/N\u0110-CP.<\/p>\n

Sau H\u1ed9i th\u1ea3o, Hi\u1ec7p H\u1ed9i B\u1ea5t \u0111\u1ed9ng s\u1ea3n Vi\u1ec7t Nam s\u1ebd ti\u1ebfp t\u1ee5c t\u1eadp h\u1ee3p \u00fd ki\u1ebfn c\u1ee7a c\u00e1c chuy\u00ean gia, nh\u00e0 khoa h\u1ecdc v\u00e0 doanh nghi\u1ec7p \u0111\u1ec3 ki\u1ebfn ngh\u1ecb l\u00ean Ch\u00ednh ph\u1ee7, Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7, B\u1ed9 T\u00e0i ch\u00ednh, \u1ee6y ban Kinh t\u1ebf v\u00e0 \u1ee6y ban Ph\u00e1p lu\u1eadt c\u1ee7a Qu\u1ed1c h\u1ed9i v\u1ec1 nh\u1eefng n\u1ed9i dung b\u00e0n th\u1ea3o v\u1ec1 Ngh\u1ecb \u0111\u1ecbnh 20.<\/p>\n

Quang c\u1ea3nh H\u1ed9i th\u1ea3o.<\/em><\/p>\n

9h30:\u00a0Tuy\u00ean b\u1ed1 l\u00fd do, gi\u1edbi thi\u1ec7u \u0111\u1ea1i bi\u1ec3u<\/strong><\/p>\n

M\u1edf \u0111\u1ea7u H\u1ed9i th\u1ea3o, \u00f4ng \u0110\u1ed7 Vi\u1ebft Chi\u1ebfn, T\u1ed5ng Th\u01b0 k\u00fd Hi\u1ec7p h\u1ed9i B\u1ea5t \u0111\u1ed9ng s\u1ea3n Vi\u1ec7t Nam tuy\u00ean b\u1ed1 l\u00fd do, gi\u1edbi thi\u1ec7u \u0111\u1ea1i bi\u1ec3u.<\/p>\n

H\u1ed9i th\u1ea3o c\u00f3 s\u1ef1 tham d\u1ef1 c\u1ee7a \u00f4ng Nguy\u1ec5n Ng\u1ecdc \u0110i\u1ec7p – V\u1ee5 tr\u01b0\u1edfng V\u1ee5 C\u00f4ng nghi\u1ec7p, V\u0103n ph\u00f2ng Ch\u00ednh ph\u1ee7; \u00f4ng V\u0169 V\u0103n Ph\u1ea5n – Ph\u00f3 C\u1ee5c tr\u01b0\u1edfng C\u1ee5c Qu\u1ea3n l\u00fd nh\u00e0 v\u00e0 th\u1ecb tr\u01b0\u1eddng b\u1ea5t \u0111\u1ed9ng s\u1ea3n, B\u1ed9 X\u00e2y d\u1ef1ng; \u00f4ng V\u0169 V\u0103n C\u01b0\u1eddng – Ph\u00f3 V\u1ee5 tr\u01b0\u1edfng V\u1ee5 Qu\u1ea3n l\u00fd thu\u1ebf doanh nghi\u1ec7p l\u1edbn (T\u1ed5ng C\u1ee5c thu\u1ebf, B\u1ed9 T\u00e0i ch\u00ednh), c\u00f9ng \u0111\u1ea1i di\u1ec7n c\u00e1c B\u1ed9 T\u01b0 ph\u00e1p, B\u1ed9 K\u1ebf ho\u1ea1ch \u0110\u1ea7u t\u01b0 B\u1ed9 C\u00f4ng th\u01b0\u01a1ng, VCCI.<\/p>\n

\u00d4ng T\u1ed1ng V\u0103n Nga, nguy\u00ean Th\u1ee9 tr\u01b0\u1edfng B\u1ed9 X\u00e2y d\u1ef1ng, Ch\u1ee7 t\u1ecbch H\u1ed9i V\u1eadt li\u1ec7u X\u00e2y d\u1ef1ng Vi\u1ec7t Nam; b\u00e0 Nguy\u1ec5n Th\u1ecb C\u00fac, Ch\u1ee7 t\u1ecbch H\u1ed9i T\u01b0 v\u1ea5n thu\u1ebf Vi\u1ec7t Nam.<\/p>\n

V\u1ec1 ph\u00eda c\u00e1c chuy\u00ean gia, c\u00e1c nh\u00e0 khoa h\u1ecdc bao g\u1ed3m c\u00e1c lu\u1eadt s\u01b0, ki\u1ec3m to\u00e1n, thu\u1ebf, t\u00e0i ch\u00ednh ng\u00e2n h\u00e0ng: Chuy\u00ean gia kinh t\u1ebf, TS. L\u00ea Xu\u00e2n Ngh\u0129a; TS. V\u00f5 Tr\u00ed Th\u00e0nh; TS. 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 qu\u1ed1c gia; Lu\u1eadt s\u01b0 Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c \u2013 Gi\u00e1m \u0111\u1ed1c C\u00f4ng ty Lu\u1eadt ANVI; b\u00e0 \u0110inh Th\u1ecb Mai H\u1ea1nh – Ph\u00f3 TG\u0110 T\u01b0 v\u1ea5n Thu\u1ebf, Deloitte Vi\u1ec7t Nam; B\u00e0 \u0110inh Th\u1ecb Qu\u1ef3nh V\u00e2n, T\u1ed5ng Gi\u00e1m \u0111\u1ed1c PwC Vi\u1ec7t Nam.<\/p>\n

V\u00e0 \u0111\u1ea1i di\u1ec7n c\u00e1c doanh nghi\u1ec7p: Vingroup, CEO Group, \u0110\u1ecba \u1ed1c Ho\u00e0ng Qu\u00e2n, Eurowindow, GP Invest,…<\/p>\n

V\u1ec1 ph\u00eda Hi\u1ec7p h\u1ed9i B\u1ea5t \u0111\u1ed9ng s\u1ea3n Vi\u1ec7t Nam c\u00f3 \u00f4ng 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; \u00f4ng Nguy\u1ec5n V\u0103n Kh\u00f4i, nguy\u00ean Ph\u00f3 Ch\u1ee7 t\u1ecbch TP. H\u00e0 N\u1ed9i, Ph\u00f3 Ch\u1ee7 t\u1ecbch Th\u01b0\u1eddng tr\u1ef1c Hi\u1ec7p h\u1ed9i B\u1ea5t \u0111\u1ed9ng s\u1ea3n Vi\u1ec7t Nam; \u00f4ng Nguy\u1ec5n M\u1ea1nh H\u00e0, nguy\u00ean C\u1ee5c tr\u01b0\u1edfng C\u1ee5c Qu\u1ea3n l\u00fd nh\u00e0 v\u00e0 th\u1ecb tr\u01b0\u1eddng b\u1ea5t \u0111\u1ed9ng s\u1ea3n, B\u1ed9 X\u00e2y d\u1ef1ng, Ph\u00f3 Ch\u1ee7 t\u1ecbch Hi\u1ec7p h\u1ed9i B\u1ea5t \u0111\u1ed9ng s\u1ea3n Vi\u1ec7t Nam.<\/p>\n

———————————————————————-<\/strong><\/p>\n

Ng\u00e0y 24\/02\/2017 Ch\u00ednh ph\u1ee7 ban h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 20\/2017\/N\u0110-CP 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, c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 01\/5\/2017 v\u00e0 Th\u00f4ng t\u01b0 s\u1ed1 41\/2017\/TT-BTC ng\u00e0y 28\/04\/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 s\u1ed1 20\/2017\/N\u0110-CP.<\/p>\n

Qu\u00e1 tr\u00ecnh th\u1ef1c hi\u1ec7n Ngh\u1ecb \u0111\u1ecbnh 20\/2017\/N\u0110-CP \u0111\u00e3 b\u1ed9c l\u1ed9 m\u1ed9t s\u1ed1 kh\u00f3 kh\u0103n b\u1ea5t c\u1eadp \u0111\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p ho\u1ea1t \u0111\u1ed9ng trong l\u0129nh v\u1ef1c kinh doanh b\u1ea5t \u0111\u1ed9ng s\u1ea3n. Nh\u1eb1m th\u00e1o g\u1ee1 nh\u1eefng kh\u00f3 kh\u0103n – b\u1ea5t c\u1eadp xung quanh Ngh\u1ecb \u0111\u1ecbnh 20\/CP, Hi\u1ec7p h\u1ed9i B\u1ea5t \u0111\u1ed9ng s\u1ea3n Vi\u1ec7t Nam t\u1ed5 ch\u1ee9c H\u1ed9i th\u1ea3o \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.<\/p>\n

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 \u0111\u01b0\u1ee3c t\u1ed5 ch\u1ee9c t\u1ea1i H\u00e0 N\u1ed9i<\/em><\/p>\n

H\u1ed9i th\u1ea3o c\u00f3 s\u1ef1 tham d\u1ef1 c\u1ee7a nhi\u1ec1u chuy\u00ean gia kinh t\u1ebf, chuy\u00ean gia thu\u1ebf v\u00e0 ph\u00e1p l\u00fd h\u00e0ng \u0111\u1ea7u, c\u00f9ng b\u00e0n lu\u1eadn v\u1ec1 b\u1ee9c tranh kinh t\u1ebf v\u0129 m\u00f4 c\u1ee7a Vi\u1ec7t Nam n\u0103m 2018, vai tr\u00f2 c\u1ee7a c\u00e1c doanh nghi\u1ec7p n\u00f3i chung trong qu\u00e1 tr\u00ecnh ph\u00e1t tri\u1ec3n kinh t\u1ebf, nhu c\u1ea7u c\u1ea5p b\u00e1ch c\u1ea7n ti\u1ebfp t\u1ee5c c\u1ea3i c\u00e1ch h\u00e0nh lang ph\u00e1p l\u00fd c\u1ee7a Vi\u1ec7t Nam.<\/p>\n

B\u00ean c\u1ea1nh \u0111\u00f3, nh\u1eefng b\u1ea5t c\u1eadp trong quy \u0111\u1ecbnh qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft v\u00e0 m\u1ee9c kh\u1ed1ng ch\u1ebf chi ph\u00ed l\u00e3i vay t\u1ea1i Kho\u1ea3n 3 \u0110i\u1ec1u 8, Ngh\u1ecb \u0111\u1ecbnh 20\/2017\/N\u0110-CP c\u0169ng \u0111\u01b0\u1ee3c \u0111\u01b0a c\u00e1c di\u1ec5n gi\u1ea3 ph\u00e2n t\u00edch, b\u00ecnh lu\u1eadn, t\u1eeb \u0111\u00f3 \u0111\u01b0a ra gi\u1ea3i ph\u00e1p th\u00e1o g\u1ee1.<\/p>\n

Sau H\u1ed9i th\u1ea3o, Hi\u1ec7p h\u1ed9i B\u1ea5t \u0111\u1ed9ng s\u1ea3n Vi\u1ec7t Nam s\u1ebd ti\u1ebfp t\u1ee5c t\u1eadp h\u1ee3p \u00fd ki\u1ebfn c\u1ee7a c\u00e1c chuy\u00ean gia, nh\u00e0 khoa h\u1ecdc v\u00e0 doanh nghi\u1ec7p \u0111\u1ec3 ki\u1ebfn ngh\u1ecb l\u00ean Ch\u00ednh ph\u1ee7, Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7, B\u1ed9 T\u00e0i ch\u00ednh, \u1ee6y ban Kinh t\u1ebf v\u00e0 \u1ee6y ban Ph\u00e1p lu\u1eadt c\u1ee7a Qu\u1ed1c h\u1ed9i v\u1ec1 nh\u1eefng n\u1ed9i dung b\u00e0n th\u1ea3o li\u00ean quan \u0111\u1ebfn\u00a0Ngh\u1ecb \u0111\u1ecbnh 20\/2017\/N\u0110-CP.<\/p>\n

Nh\u00f3m PV<\/strong><\/p>\n

————<\/p>\n

B\u1ea5t \u0111\u1ed9ng s\u1ea3n <\/em><\/strong>(Th\u1eddi s\u1ef1) 14-12-2018:<\/em><\/strong><\/p>\n

http:\/\/reatimes.vn\/live-hoi-thao-nghi-dinh-20-2017-nd-cp-mot-so-van-de-bat-cap-va-giai-phap-thao-go-31812.html<\/em><\/p>\n

(717\/8.331)<\/em>","protected":false},"excerpt":{"rendered":"

(B\u0110S) – \u0110\u00fang 9h30 ng\u00e0y 14\/12\/2018 t\u1ea1i Trung t\u00e2m H\u1ed9i ngh\u1ecb Qu\u1ed1c t\u1ebf – 11A, L\u00ea H\u1ed3ng Phong, Ba \u0110\u00ecnh, H\u00e0 N\u1ed9i, 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 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. 12h05: Ch\u1ee7 t\u1ecbch Hi\u1ec7p h\u1ed9i B\u1ea5t \u0111\u1ed9ng s\u1ea3n […]<\/p>\n","protected":false},"author":3,"featured_media":25609,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[17,26],"tags":[],"class_list":["post-25606","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-binh-luan-gop-y","category-legal-media"],"acf":[],"yoast_head":"\n2.084. 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