{"id":25665,"date":"2018-12-15T15:37:40","date_gmt":"2018-12-15T08:37:40","guid":{"rendered":"https:\/\/anvilaw.com\/vi\/?p=25665"},"modified":"2022-06-16T08:52:41","modified_gmt":"2022-06-16T01:52:41","slug":"2-088-khoan-3-dieu-8-nghi-dinh-20-neu-da-trai-luat-thi-phai-bai-bo","status":"publish","type":"post","link":"https:\/\/anvilaw.com\/vi\/2-088-khoan-3-dieu-8-nghi-dinh-20-neu-da-trai-luat-thi-phai-bai-bo\/","title":{"rendered":"2.088. Kho\u1ea3n 3 \u0111i\u1ec1u 8 Ngh\u1ecb \u0111\u1ecbnh 20: N\u1ebfu \u0111\u00e3 tr\u00e1i lu\u1eadt th\u00ec ph\u1ea3i b\u00e3i b\u1ecf"},"content":{"rendered":"(B\u0110S) – \u0110\u00f3 <\/strong>l\u00e0 kh\u1eb3ng \u0111\u1ecbnh c\u1ee7a c\u00e1c chuy\u00ean gia 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.<\/strong><\/p>\n

Ng\u00e0y 14\/12, t\u1ea1i H\u00e0 N\u1ed9i, Hi\u1ec7p h\u1ed9i B\u1ea5t \u0111\u1ed9ng s\u1ea3n Vi\u1ec7t Nam (VNREA) t\u1ed5 ch\u1ee9c h\u1ed9i th\u1ea3o t\u00ecm gi\u1ea3i ph\u00e1p th\u00e1o g\u1ee1 kh\u00f3 kh\u0103n, b\u1ea5t c\u1eadp cho doanh nghi\u1ec7p b\u1ea5t \u0111\u1ed9ng s\u1ea3n khi \u00e1p d\u1ee5ng Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 20\/2017\/N\u0110 – CP (Ngh\u1ecb \u0111\u1ecbnh 20) 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.<\/p>\n

T\u1ea1i H\u1ed9i th\u1ea3o, c\u00e1c chuy\u00ean gia \u0111\u00e3 tr\u00ecnh b\u00e0y tham lu\u1eadn ch\u1ec9 r\u00f5 nh\u1eefng b\u1ea5t c\u1eadp c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 20 \u0111ang g\u00e2y \u1ea3nh h\u01b0\u1edfng l\u1edbn \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh c\u1ee7a c\u00e1c doanh nghi\u1ec7p trong n\u01b0\u1edbc. T\u1eeb \u0111\u00f3, \u0111\u1ec1 xu\u1ea5t nh\u1eefng gi\u1ea3i ph\u00e1p, ki\u1ebfn ngh\u1ecb nh\u1eb1m th\u00e1o g\u1ee1 kh\u00f3 kh\u0103n cho doanh nghi\u1ec7p, \u0111\u1ed3ng th\u1eddi 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

\"\"<\/p>\n

C\u00e1c \u0111\u1ea1i bi\u1ec3u tham gia T\u1ecda \u0111\u00e0m.<\/em><\/p>\n

Theo c\u00e1c chuy\u00ean gia, quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 3 \u0111i\u1ec1u 8, Ngh\u1ecb \u0111\u1ecbnh 20 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 \u0111\u1ebfn quy\u1ec1n l\u1ee3i c\u1ee7a doanh nghi\u1ec7p. \u0110\u1ed3ng th\u1eddi m\u1ee9c tr\u1ea7n l\u00e3i vay 20% \u0111ang l\u00e0 con s\u1ed1 g\u00e2y kh\u00f3 kh\u0103n cho doanh nghi\u1ec7p trong vi\u1ec7c ti\u1ebfp c\u1eadn v\u1ed1n nh\u1ea5t l\u00e0 nh\u1eefng l\u0129nh v\u1ef1c \u0111\u1eb7c th\u00f9, c\u1ea7n ngu\u1ed3n v\u1ed1n l\u1edbn nh\u01b0 b\u1ea5t \u0111\u1ed9ng s\u1ea3n.<\/p>\n

Ph\u00e1t bi\u1ec3u t\u1ea1i h\u1ed9i th\u1ea3o, lu\u1eadt s\u01b0 Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c ch\u1ec9 r\u00f5, kh\u00e1c v\u1edbi c\u00e1c giao d\u1ecbch li\u00ean k\u1ebft \u0111a qu\u1ed1c gia, 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 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

Lu\u1eadt s\u01b0 Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c ph\u00e1t bi\u1ec3u t\u1ea1i h\u1ed9i th\u1ea3o.<\/em><\/p>\n

B\u00ean c\u1ea1nh \u0111\u00f3, lu\u1eadt s\u01b0 Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c ph\u00e2n t\u00edch, 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 doanh nghi\u1ec7p 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.<\/p>\n

\u201cQuy \u0111\u1ecbnh \u201ct\u1ed5ng chi ph\u00ed l\u00e3i vay\u201d kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 20% c\u1ee7a t\u1ed5ng l\u1ee3i nhu\u1eadn thu\u1ea7n… 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.<\/p>\n

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\u201d, Lu\u1eadt s\u01b0 Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c nh\u1ea5n m\u1ea1nh.<\/p>\n

\u0110\u1ed3ng quan \u0111i\u1ec3m, 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 ti\u1ec1n t\u1ec7 Qu\u1ed1c gia cho r\u1eb1ng, t\u1ef7 l\u1ec7 20% c\u1ee7a Vi\u1ec7t nam r\u00f5 r\u00e0ng ch\u01b0a t\u00ednh \u0111\u1ebfn nh\u1eefng ng\u00e0nh \u0111\u1eb7c th\u00f9, trong khi \u0111\u00f3, t\u1ea1i nhi\u1ec1u qu\u1ed1c gia \u0111ang \u00e1p d\u1ee5ng m\u1ee9c 30% nh\u01b0 \u1ea4n \u0110\u1ed9, tr\u00ean 30% nh\u01b0 M\u1ef9 v\u00e0 \u0110\u1ee9c hay nh\u01b0 Indonexia c\u0169ng d\u1ef1 ki\u1ebfn l\u00e0 30%… Do \u0111\u00f3, \u00f4ng \u0111\u1ec1 xu\u1ea5t Vi\u1ec7t Nam c\u0169ng n\u00ean \u00e1p d\u1ee5ng m\u1ee9c kh\u1ed1ng ch\u1ebf 30% l\u00e0 h\u1ee3p l\u00fd.<\/p>\n

B\u00e0 Nguy\u1ec5n Th\u1ecb C\u00fac, Ch\u1ee7 t\u1ecbch H\u1ed9i T\u01b0 v\u1ea5n thu\u1ebf Vi\u1ec7t Nam nh\u1eadn \u0111\u1ecbnh, \u0111\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.<\/p>\n

Do \u0111\u00f3 b\u00e0 C\u00fac cho r\u1eb1ng vi\u1ec7c s\u1eeda ngh\u1ecb \u0111\u1ecbnh l\u00e0 kh\u1ea3 thi, tuy nhi\u00ean, trong th\u1eddi gian ch\u1edd s\u1eeda ngh\u1ecb \u0111\u1ecbnh, tr\u01b0\u1edbc h\u1ebft n\u00ean t\u1ea1m d\u1eebng \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 nh\u1eadp doanh nghi\u1ec7p, kh\u00f4ng c\u00f3 \u01b0u \u0111\u00e3i thu\u1ebf, kh\u00f4ng c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft v\u00e0 kh\u00f4ng c\u00f3 \u0111\u1ed9ng c\u01a1 chuy\u1ec3n gi\u00e1 \u0111\u1ec3 gi\u1ea3m thi\u1ec3u thi\u1ec7t h\u1ea1i m\u1ed9t c\u00e1ch \u0111\u1ed1i \u0111a cho c\u00e1c doanh nghi\u1ec7p.<\/p>\n

B\u00e0 Nguy\u1ec5n Th\u1ecb C\u00fac,\u00a0Ch\u1ee7 t\u1ecbch H\u1ed9i t\u01b0 v\u1ea5n thu\u1ebf Vi\u1ec7t Nam.<\/em><\/p>\n

D\u01b0\u1edbi g\u00f3c \u0111\u1ed9 doanh nghi\u1ec7p, b\u00e0 Nguy\u1ec5n Th\u1ecb H\u1ea3i Y\u1ebfn, \u0111\u1ea1i di\u1ec7n T\u1eadp \u0111o\u00e0n MaSan b\u00e0y t\u1ecf nh\u1eefng kh\u00f3 kh\u0103n c\u1ee7a doanh nghi\u1ec7p trong vi\u1ec7c ti\u1ebfp c\u1eadn v\u1ed1n khi \u00e1p theo Ngh\u1ecb \u0111\u1ecbnh 20, \u0111\u1ed3ng th\u1eddi cho r\u1eb1ng, n\u1ebfu gi\u1ea3i ph\u00e1p tr\u01b0\u1edbc m\u1eaft l\u00e0 mi\u1ec5n tr\u1eeb cho doanh nghi\u1ec7p c\u00f9ng thu\u1ebf su\u1ea5t th\u00ec c\u0169ng ch\u01b0a th\u1ef1c s\u1ef1 bao qu\u00e1t \u0111\u1ed1i v\u1edbi t\u1ea5t c\u1ea3 c\u00e1c doanh nghi\u1ec7p: \u201cKhi 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.<\/p>\n

V\u1edbi tr\u01b0\u1eddng h\u1ee3p nh\u01b0 v\u1eady th\u00ec sao? 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. 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 \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\u201d.<\/p>\n

Ngo\u00e0i ra, b\u00e0 Y\u1ebfn cho r\u1eb1ng, Ngh\u1ecb \u0111\u1ecbnh 20 c\u1ea7n ph\u1ea3i r\u00f5 r\u00e0ng h\u01a1n trong quy \u0111\u1ecbnh v\u1ec1 ph\u1ea1m vi, nguy\u00ean t\u1eafc \u00e1p d\u1ee5ng, theo \u0111\u00f3, ch\u1ec9 doanh nghi\u1ec7p n\u1eb1m trong ph\u1ea1m vi, m\u1edbi b\u1ecb \u0111i\u1ec1u ch\u1ec9nh theo Ngh\u1ecb \u0111\u1ecbnh 20: \u201cN\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

Ch\u00fang t\u00f4i ch\u1ec9 c\u00f3 tr\u00e1ch nhi\u1ec7m k\u00ea khai, c\u00f2n vi\u1ec7c 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 l\u00e0 tr\u00e1ch nhi\u1ec7m c\u1ee7a c\u01a1 quan 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\u201d?<\/p>\n

Tr\u01b0\u1edbc nh\u1eefng b\u1ea5t c\u1eadp c\u1ee7a ngh\u1ecb \u0111\u1ecbnh 20 m\u00e0 c\u00e1c chuy\u00ean gia ph\u00e2n t\u00edch, \u00f4ng Nguy\u1ec5n V\u0103n Ph\u00fac, nguy\u00ean Ph\u00f3 Ch\u1ee7 nhi\u1ec7m U\u1ef7 ban Kinh t\u1ebf Qu\u1ed1c h\u1ed9i cho r\u1eb1ng, c\u1ea7n ph\u1ea3i b\u00e3i b\u1ecf kh\u1ea3n 3 \u0111i\u1ec1u 8 c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 20.<\/p>\n

\u201cNgh\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. Theo quy \u0111\u1ecbnh 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

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. 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\u201d, \u00f4ng Ph\u00fac n\u00eau \u00fd ki\u1ebfn.<\/p>\n

\u00d4ng Nguy\u1ec5n V\u0103n Ph\u00fac,\u00a0nguy\u00ean Ph\u00f3 Ch\u1ee7 nhi\u1ec7m U\u1ef7 ban Kinh t\u1ebf Qu\u1ed1c h\u1ed9i.<\/em><\/p>\n

Theo b\u00e0 \u0110inh Mai H\u1ea1nh, Ph\u00f3 gi\u00e1m \u0111\u1ed1c T\u01b0 v\u1ea5n thu\u1ebf c\u1ee7a C\u00f4ng ty Deloitte Vi\u1ec7t Nam, 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.<\/p>\n

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

Th\u1ea3o Li\u00ean<\/strong><\/p>\n

————<\/p>\n

B\u1ea5t \u0111\u1ed9ng s\u1ea3n (Th\u1eddi s\u1ef1) 15-12-2018:<\/em><\/strong><\/p>\n

http:\/\/reatimes.vn\/khoan-3-dieu-8-nghi-dinh-20-neu-da-trai-luat-thi-phai-bai-bo-31824.html<\/em><\/p>\n

(128\/1.727)<\/em><\/p>\n

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

(B\u0110S) – \u0110\u00f3 l\u00e0 kh\u1eb3ng \u0111\u1ecbnh c\u1ee7a c\u00e1c chuy\u00ean gia 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. Ng\u00e0y 14\/12, t\u1ea1i H\u00e0 N\u1ed9i, Hi\u1ec7p h\u1ed9i B\u1ea5t \u0111\u1ed9ng s\u1ea3n Vi\u1ec7t Nam (VNREA) t\u1ed5 ch\u1ee9c h\u1ed9i th\u1ea3o t\u00ecm gi\u1ea3i ph\u00e1p th\u00e1o g\u1ee1 kh\u00f3 kh\u0103n, b\u1ea5t c\u1eadp cho doanh […]<\/p>\n","protected":false},"author":3,"featured_media":25564,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[17,26],"tags":[],"class_list":["post-25665","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-binh-luan-gop-y","category-legal-media"],"acf":[],"yoast_head":"\n2.088. Kho\u1ea3n 3 \u0111i\u1ec1u 8 Ngh\u1ecb \u0111\u1ecbnh 20: N\u1ebfu \u0111\u00e3 tr\u00e1i lu\u1eadt th\u00ec ph\u1ea3i b\u00e3i b\u1ecf - 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\/en\/2-088-khoan-3-dieu-8-nghi-dinh-20-neu-da-trai-luat-thi-phai-bai-bo\/\" \/>\n<meta property=\"og:locale\" content=\"vi_VN\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"[:vi]2.088. Kho\u1ea3n 3 \u0111i\u1ec1u 8 Ngh\u1ecb \u0111\u1ecbnh 20: N\u1ebfu \u0111\u00e3 tr\u00e1i lu\u1eadt th\u00ec ph\u1ea3i b\u00e3i b\u1ecf[:] - ANVI Law Firm\" \/>\n<meta property=\"og:description\" content=\"(B\u0110S) – \u0110\u00f3 l\u00e0 kh\u1eb3ng \u0111\u1ecbnh c\u1ee7a c\u00e1c chuy\u00ean gia 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. 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