{"id":25672,"date":"2018-12-15T15:41:15","date_gmt":"2018-12-15T08:41:15","guid":{"rendered":"https:\/\/anvilaw.com\/vi\/?p=25672"},"modified":"2022-06-16T08:52:07","modified_gmt":"2022-06-16T01:52:07","slug":"2-089-chuyen-gia-mo-xe-quy-dinh-khong-che-chi-phi-lai-vay","status":"publish","type":"post","link":"https:\/\/anvilaw.com\/vi\/2-089-chuyen-gia-mo-xe-quy-dinh-khong-che-chi-phi-lai-vay\/","title":{"rendered":"2.089. Chuy\u00ean gia m\u1ed5 x\u1ebb quy \u0111\u1ecbnh kh\u1ed1ng ch\u1ebf chi ph\u00ed l\u00e3i vay"},"content":{"rendered":"(CL) – Ngh\u1ecb \u0111\u1ecbnh 20\/2017\/N\u0110-CP c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb 1\/5\/2017 \u0111\u01b0\u1ee3c ban h\u00e0nh nh\u1eb1m qu\u1ea3n l\u00fd, ch\u1ed1ng th\u1ea5t thu thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p \u0111\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft. Tuy nhi\u00ean, nhi\u1ec1u chuy\u00ean gia \u0111\u00e3 ch\u1ec9 ra c\u00e1c b\u1ea5t c\u1eadp xoay quanh \u0111i\u1ec1u kho\u1ea3n kh\u1ed1ng ch\u1ebf chi ph\u00ed l\u00e3i vay 20% c\u1ee7a ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/strong><\/p>\n

Theo \u0111\u00f3, t\u1ed5ng chi ph\u00ed l\u00e3i vay ph\u00e1t sinh trong k\u1ef3 c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \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% c\u1ee7a 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 trong k\u1ef3 c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf (EBITDA). Khi \u0111\u00f3, ph\u1ea7n chi ph\u00ed l\u00e3i vay v\u01b0\u1ee3t qu\u00e1 20% s\u1ebd b\u1ecb coi l\u00e0 chi ph\u00ed kh\u00f4ng h\u1ee3p l\u00fd v\u00e0 b\u1ecb t\u00ednh thu\u1ebf.<\/p>\n

TS. C\u1ea5n V\u0103n L\u1ef1c cho bi\u1ebft, 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 haic\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

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

\"\"<\/p>\n

TS. C\u1ea5n V\u0103n L\u1ef1c cho r\u1eb1ng, 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

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

\u00d4ng L\u1ef1c\u00a0cho r\u1eb1ng,\u00a0Ngh\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

\u201cTuy 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\u201d, \u00f4ng L\u1ef1c n\u00f3i.<\/p>\n

Lu\u1eadt s\u01b0 Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c cho r\u1eb1ng,\u00a0quy \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 20 c\u00f2n nh\u1eefng \u0111i\u1ec3m ch\u01b0a h\u1ee3p l\u00fd.<\/em><\/p>\n

Th\u1ee9 nh\u1ea5t, 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\u00a0ngh\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, 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

\"\"<\/p>\n

Theo lu\u1eadt s\u01b0 Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c, vi\u1ec7c \u00e1p d\u1ee5ng ngh\u1ecb \u0111\u1ecbnh 20 kh\u00f4ng h\u1ee3p l\u00fd.<\/em><\/p>\n

– Th\u1ee9 ba, 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

C\u0169ng theo lu\u1eadt s\u01b0 \u0110\u1ee9c, vi\u1ec7c \u00e1p d\u1ee5ng ngh\u1ecb \u0111\u1ecbnh c\u0169ng kh\u00f4ng h\u1ee3p l\u00fd.<\/em><\/p>\n

V\u1ec1 th\u1ef1c ch\u1ea5t,\u00a0ngh\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\u00a0h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft\u201d c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 20.<\/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, 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, lu\u1eadt s\u01b0 \u0110\u1ee9c cho r\u1eb1ng, 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

T\u1eeb nh\u1eefng b\u1ea5t c\u1eadp \u0111\u00f3, c\u00e1c chuy\u00ean gia \u0111\u00e3 \u0111\u01b0a ra \u0111\u1ec1 xu\u1ea5t gi\u1ea3i ph\u00e1p li\u00ean quan \u0111\u1ebfn\u00a0ngh\u1ecb \u0111\u1ecbnh n\u00e0y,<\/p>\n

\u00d4ng\u00a0L\u1ef1c cho r\u1eb1ng, 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, \u00f4ng L\u1ef1c n\u00f3i.<\/p>\n

TS. V\u00f5 Tr\u00ed Th\u00e0nh ki\u1ebfn ngh\u1ecb 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. Tuy nhi\u00ean \u00f4ng Th\u00e0nh \u1ee7ng h\u1ed9 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

TS. L\u00ea Xu\u00e2n Ngh\u0129a th\u00ec \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

\u201cCh\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\u201d, \u00f4ng Ngh\u0129a n\u00f3i.<\/p>\n

T\u00e2m An<\/strong><\/p>\n

———–<\/p>\n

CafeLand (Tin t\u1ee9c) 15-12-2018:<\/em><\/strong><\/p>\n

https:\/\/cafeland.vn\/tin-tuc\/chuyen-gia-mo-xe-quy-dinh-khong-che-chi-phi-lai-vay-77357.html<\/em><\/p>\n

(560\/1.369)<\/em>","protected":false},"excerpt":{"rendered":"

(CL) – Ngh\u1ecb \u0111\u1ecbnh 20\/2017\/N\u0110-CP c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb 1\/5\/2017 \u0111\u01b0\u1ee3c ban h\u00e0nh nh\u1eb1m qu\u1ea3n l\u00fd, ch\u1ed1ng th\u1ea5t thu thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p \u0111\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft. Tuy nhi\u00ean, nhi\u1ec1u chuy\u00ean gia \u0111\u00e3 ch\u1ec9 ra c\u00e1c b\u1ea5t c\u1eadp xoay quanh \u0111i\u1ec1u kho\u1ea3n kh\u1ed1ng ch\u1ebf chi ph\u00ed l\u00e3i vay […]<\/p>\n","protected":false},"author":3,"featured_media":25624,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[17,26],"tags":[],"class_list":["post-25672","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-binh-luan-gop-y","category-legal-media"],"acf":[],"yoast_head":"\n2.089. 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