{"id":25696,"date":"2018-12-16T15:53:09","date_gmt":"2018-12-16T08:53:09","guid":{"rendered":"https:\/\/anvilaw.com\/vi\/?p=25696"},"modified":"2022-06-16T08:50:32","modified_gmt":"2022-06-16T01:50:32","slug":"2-092-chuyen-gia-kinh-te-lo-ngai-tinh-kha-thi-cua-nghi-dinh-20-2017-nd-cp","status":"publish","type":"post","link":"https:\/\/anvilaw.com\/vi\/2-092-chuyen-gia-kinh-te-lo-ngai-tinh-kha-thi-cua-nghi-dinh-20-2017-nd-cp\/","title":{"rendered":"2.092. Chuy\u00ean gia kinh t\u1ebf lo ng\u1ea1i: T\u00ednh kh\u1ea3 thi c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 20\/2017\/N\u0110-CP"},"content":{"rendered":"(TH&CL)<\/strong>\u00a0– Nhi\u1ec1u chuy\u00ean gia cho r\u1eb1ng, Ngh\u1ecb \u0111\u1ecbnh 20\/2017 quy \u0111\u1ecbnh v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft l\u00e0 m\u1ed9t b\u01b0\u1edbc ti\u1ebfn c\u1ee7a Vi\u1ec7t Nam, tu\u00e2n th\u1ee7 theo th\u00f4ng l\u1ec7 qu\u1ed1c t\u1ebf v\u1ec1 ch\u1ed1ng chuy\u1ec3n gi\u00e1, nh\u01b0ng c\u00e1c nh\u00e0 so\u1ea1n th\u1ea3o ch\u01b0a c\u00f3 \u0111\u00e1nh gi\u00e1 \u0111\u1ea7y \u0111\u1ee7, c\u00f3 th\u1ec3 khi\u1ebfn c\u00e1c doanh nghi\u1ec7p trong n\u01b0\u1edbc ch\u1ecbu thi\u1ec7t oan.<\/strong><\/p>\n

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Chuy\u00ean gia lo ng\u1ea1i t\u00ednh kh\u1ea3 thi?<\/strong><\/p>\n

T\u1ea1i\u00a0\u201cH\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<\/a>\u201d\u00a0do Hi\u1ec7p h\u1ed9i B\u1ea5t \u0111\u1ed9ng s\u1ea3n Vi\u1ec7t Nam t\u1ed5 ch\u1ee9c m\u1edbi \u0111\u00e2y, Chuy\u00ean gia kinh t\u1ebf, TS. C\u1ea5n V\u0103n L\u1ef1c \u0111\u00e3\u00a0n\u00eau ra\u00a0nh\u1eefng b\u1ea5t c\u1eadp c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 20.<\/p>\n

Theo \u00f4ng L\u1ef1c, Ngh\u1ecb \u0111\u1ecbnh 20 c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb 1\/5\/2017, trong khi Th\u00f4ng t\u01b0 41 h\u01b0\u1edbng d\u1eabn th\u1ef1c hi\u1ec7n Ngh\u1ecb \u0111\u1ecbnh 20 ban h\u00e0nh ng\u00e0y 28\/2\/2017, \u0111i\u1ec1u n\u00e0y l\u00e0 qu\u00e1 g\u1ea5p g\u00e1p \u0111\u1ec3 tri\u1ec3n khai th\u1ef1c hi\u1ec7n.<\/p>\n

B\u00ean c\u1ea1nh \u0111\u00f3, n\u1ebfu chi\u1ebfu theo m\u1ee9c kh\u1ed1ng ch\u1ebf t\u1ef7 l\u1ec7 l\u00e3i vay\/EBITDA l\u00e0 20% nh\u01b0 quy \u0111\u1ecbnh, Vi\u1ec7t Nam s\u1ebd c\u00f3 423 doanh nghi\u1ec7p v\u01b0\u1ee3t tr\u1ea7n 20%, t\u01b0\u01a1ng \u0111\u01b0\u01a1ng g\u1ea7n 1% s\u1ed1 doanh nghi\u1ec7p \u0111ang ho\u1ea1t \u0111\u1ed9ng.<\/p>\n

Tuy nhi\u00ean, C\u01a1 quan thu\u1ebf l\u1ea1i kh\u00f4ng \u0111\u01b0a ra s\u1ed1 li\u1ec7u v\u1ec1 t\u1ef7 l\u1ec7 quy m\u00f4 doanh nghi\u1ec7p, v\u00ec c\u00f3 th\u1ec3 423 doanh nghi\u1ec7p n\u00e0y chi\u1ebfm quy m\u00f4 l\u1edbn h\u01a1n r\u1ea5t nhi\u1ec1u so v\u1edbi t\u1ef7 tr\u1ecdng s\u1ed1 l\u01b0\u1ee3ng, v\u00ec \u0111a ph\u1ea7n c\u00e1c doanh nghi\u1ec7p v\u01b0\u1ee3t tr\u1ea7n \u0111\u1ec1u ho\u1ea1t \u0111\u1ed9ng theo m\u00f4 h\u00ecnh t\u1eadp \u0111o\u00e0n, t\u1ed5ng c\u00f4ng ty,…<\/p>\n

\u201c\u0110i\u1ec1u \u0111\u00f3 cho th\u1ea5y, Ngh\u1ecb \u0111\u1ecbnh 20 ch\u01b0a c\u00f3 c\u01a1 s\u1edf mang t\u00ednh thuy\u1ebft ph\u1ee5c, ch\u01b0a t\u00ednh nhi\u1ec1u \u0111\u1ebfn \u0111\u1eb7c th\u00f9 c\u1ee7a Vi\u1ec7t Nam\u201d, \u00f4ng L\u1ef1c nh\u1eadn \u0111\u1ecbnh.<\/p>\n

T\u1eeb c\u00e1c v\u1ea5n \u0111\u1ec1 \u0111\u00f3, TS. C\u1ea5n V\u0103n L\u1ef1c\u00a0\u0111\u00e3 ch\u1ec9 ra 4 th\u00e1ch th\u1ee9c l\u1edbn n\u1ebfu \u00e1p d\u1ee5ng Ngh\u1ecb \u0111\u1ecbnh 20.<\/p>\n

Th\u1ee9 nh\u1ea5t, qua kh\u1ea3o s\u00e1t s\u1ed1 li\u1ec7u b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m 2016, 2017 c\u1ee7a c\u00e1c doanh nghi\u1ec7p ni\u00eam y\u1ebft tr\u00ean s\u00e0n ch\u1ee9ng kho\u00e1n Vi\u1ec7t Nam, c\u00f3 nhi\u1ec1u doanh nghi\u1ec7p uy t\u00edn thu\u1ed9c c\u00e1c ng\u00e0nh ngh\u1ec1 kh\u00e1c nhau (trong \u0111\u00f3 c\u00f3 nhi\u1ec1u doanh nghi\u1ec7p kinh doanh b\u1ea5t \u0111\u1ed9ng s\u1ea3n) \u0111ang c\u00f3 ch\u1ec9 s\u1ed1 chi ph\u00ed l\u00e3i vay\/EBITDA tr\u00ean 20%.<\/p>\n

Th\u1ee9 hai, doanh nghi\u1ec7p Vi\u1ec7t Nam th\u01b0\u1eddng vay n\u1ee3 nhi\u1ec1u h\u01a1n (m\u1ed9t ph\u1ea7n l\u00e0 do th\u00f3i quen, m\u1ed9t ph\u1ea7n l\u00e0 do th\u1ecb tr\u01b0\u1eddng v\u1ed1n ch\u01b0a ph\u00e1t tri\u1ec3n): H\u1ec7 s\u1ed1 n\u1ee3 tr\u00ean CSH c\u1ee7a doanh nghi\u1ec7p Vi\u1ec7t Nam ni\u00eam y\u1ebft tr\u00ean s\u00e0n ch\u1ee9ng kho\u00e1n h\u1ebft qu\u00fd III\/2018 l\u00e0 1,42 l\u1ea7n so v\u1edbi m\u1ee9c 1,04 l\u1ea7n c\u1ee7a doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t – kinh doanh kh\u1ed1i OECD hay 0,56 l\u1ea7n doanh nghi\u1ec7p ni\u00eam y\u1ebft tr\u00ean s\u00e0n ch\u1ee9ng kho\u00e1n Nasdaq c\u1ee7a M\u1ef9.<\/p>\n

\u0110i\u1ec1u n\u00e0y c\u00f3 ngh\u0129a l\u00e0 doanh nghi\u1ec7p ni\u00eam y\u1ebft c\u1ee7a Vi\u1ec7t Nam \u0111ang vay n\u1ee3 g\u1ea5p 1,4 l\u1ea7n doanh nghi\u1ec7p kh\u1ed1i OECD, v\u00e0 v\u00ec v\u1eady, n\u00ean ch\u0103ng \u00e1p m\u1ee9c g\u1ea5p 1,4 l\u1ea7n t\u1ef7 l\u1ec7 ng\u01b0\u1ee1ng b\u00ecnh qu\u00e2n, l\u00e0 kho\u1ea3ng 28 – 30%?<\/p>\n

Th\u1ee9 ba, TS. L\u1ef1c cho hay, l\u00e3i su\u1ea5t cao c\u00f3 nhi\u1ec1u nguy\u00ean nh\u00e2n nh\u01b0 l\u1ea1m ph\u00e1t, m\u1ee9c \u0111\u1ed9 r\u1ee7i ro qu\u1ed1c gia v\u00e0 b\u1ea3n th\u00e2n doanh nghi\u1ec7p, chi ph\u00ed v\u1ed1n \u0111\u1ea7u v\u00e0o, chi ph\u00ed giao d\u1ecbch c\u1ee7a c\u1ea3 n\u1ec1n kinh t\u1ebf, n\u00ean l\u00e3i su\u1ea5t cho vay th\u1ef1c c\u1ee7a Vi\u1ec7t Nam \u0111ang \u1edf m\u1ee9c trung b\u00ecnh cao trong khu v\u1ef1c (b\u00ecnh qu\u00e2n 2015 \u2013 2017: Vi\u1ec7t Nam l\u00e0 5,3%; TQ l\u00e0 2,6;\u00a0Philippines\u00a0l\u00e0 4,5%, Singpaore\u00a0l\u00e0 3,8%, \u1ea4n \u0110\u1ed9 l\u00e0 6,7%…) ch\u1eafc ch\u1eafn l\u00e0 cao h\u01a1n \u1edf OECD, ngh\u0129a l\u00e0 ng\u01b0\u1ee1ng l\u00e3i vay ph\u1ea3i cao h\u01a1n m\u1ee9c trung b\u00ecnh c\u1ee7a kh\u1ed1i n\u00e0y.<\/p>\n

Th\u1ee9 t\u01b0, hi\u1ec7n c\u00e1c qu\u1ed1c gia ph\u00e1t tri\u1ec3n nh\u01b0 M\u1ef9, c\u00e1c qu\u1ed1c gia EU, H\u00e0n Qu\u1ed1c… \u0111\u1ec1u \u0111\u00e3 \u00e1p d\u1ee5ng m\u1ee9c 30% v\u00e0 m\u1ed9t s\u1ed1 n\u01b0\u1edbc \u0111ang ph\u00e1t tri\u1ec3n c\u0169ng \u0111ang nghi\u00ean c\u1ee9u m\u1ee9c 30%.<\/p>\n

B\u00ean c\u1ea1nh \u0111\u00f3, v\u1ecb chuy\u00ean gia n\u00e0y c\u0169ng cho r\u1eb1ng Ngh\u1ecb \u0111\u1ecbnh 20 ch\u01b0a t\u00ednh \u0111\u1ebfn y\u1ebfu t\u1ed1 ng\u00e0nh \u0111\u1eb7c th\u00f9, \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u1eb7c th\u00f9 b\u1edfi m\u1ed9t s\u1ed1 ng\u00e0nh c\u00f3 \u0111\u1eb7c th\u00f9 c\u01a1 c\u1ea5u n\u1ee3 – v\u1ed1n cao nh\u01b0 c\u00f4ng nghi\u1ec7p, b\u1ea5t \u0111\u1ed9ng s\u1ea3n, xi m\u0103ng, s\u1eaft th\u00e9p,\u2026 v\u1ed1n d\u0129 ph\u1ea3i \u0111\u1ea7u t\u01b0 nhi\u1ec1u, vay n\u1ee3 nhi\u1ec1u hay c\u00e1c doanh nghi\u1ec7p \u0111ang trong qu\u00e1 tr\u00ecnh \u0111\u1ea7u t\u01b0 m\u1edbi hay doanh nghi\u1ec7p t\u00e1i c\u01a1 c\u1ea5u\u2026<\/p>\n

\u0110\u1ed3ng th\u1eddi, Ngh\u1ecb \u0111\u1ecbnh 20 c\u0169ng ch\u01b0a\u00a0x\u00e1c \u0111\u1ecbnh ngu\u1ed3n v\u1ed1n vay, d\u1eabn \u0111\u1ebfn s\u1ef1 thi\u1ebfu nh\u1ea5t qu\u00e1n khi th\u1ef1c hi\u1ec7n, ch\u01b0a ph\u00e2n bi\u1ec7t \u0111\u1ed1i t\u01b0\u1ee3ng \u1edf \u0111\u00e2y l\u00e0 c\u00f4ng ty m\u1eb9\/t\u1eadp \u0111o\u00e0n hay c\u00f4ng ty con, ri\u00eang l\u1ebb.<\/p>\n

Do v\u1eady, TS. C\u1ea5n V\u0103n L\u1ef1c \u0111\u00e3 b\u00e0y t\u1ecf s\u1ef1 lo ng\u1ea1i v\u1ec1 t\u00ednh kh\u1ea3 thi c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh n\u00e0y, li\u1ec7u ch\u0103ng c\u00f3 \u0111\u1ee7\u00a0ngu\u1ed3n l\u1ef1c th\u1ef1c hi\u1ec7n, gi\u00e1m s\u00e1t, thanh tra,… n\u1ebfu \u0111\u1ec3 ng\u01b0\u1ee1ng th\u1ea5p nh\u01b0 v\u1eady.<\/p>\n

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

D\u01b0\u1edbi g\u00f3c nh\u00ecn c\u1ee7a ph\u00e1p lu\u1eadt, Lu\u1eadt s\u01b0 Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c cho r\u1eb1ng:\u00a0<\/em>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 \u00f4ng \u0110\u1ee9c d\u1eabn ch\u1ee9ng:\u00a0\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

Cho r\u1eb1ng Quy \u0111\u1ecbnh trong N\u0110 kh\u00f4ng h\u1ee3p l\u00fd \u00f4ng \u0110\u1ee9c ph\u00e2n t\u00edch:Th\u1ee9 nh\u1ea5t,\u00a0tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p th\u1eadt s\u1ef1 ph\u1ea3i chi tr\u1ea3 chi ph\u00ed l\u00e3i vay cao h\u01a1n t\u1ef7 l\u1ec7 kh\u1ed1ng ch\u1ebf n\u00f3i tr\u00ean, th\u00ec quy \u0111\u1ecbnh c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 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,\u00a0quy \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,\u00a0trong 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

\u00d4ng \u0110\u1ee9c cho r\u1eb1ng, 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”, LS Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c nh\u1ea5n m\u1ea1nh.<\/em><\/p>\n

Kh\u00e1nh Y\u00ean<\/strong><\/p>\n

———–<\/p>\n

Th\u01b0\u01a1ng hi\u1ec7u <\/em><\/strong>& C\u00f4ng lu\u1eadn (Kinh t\u1ebf) 16-12-2018:<\/em><\/strong><\/p>\n

https:\/\/thuonghieucongluan.com.vn\/chuyen-gia-kinh-te-lo-ngai-tinh-kha-thi-cua-nghi-dinh-20-2017-nd-cp-a67873.html<\/em><\/p>\n

(733\/1.526)<\/em>","protected":false},"excerpt":{"rendered":"

(TH&CL)\u00a0– Nhi\u1ec1u chuy\u00ean gia cho r\u1eb1ng, Ngh\u1ecb \u0111\u1ecbnh 20\/2017 quy \u0111\u1ecbnh v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft l\u00e0 m\u1ed9t b\u01b0\u1edbc ti\u1ebfn c\u1ee7a Vi\u1ec7t Nam, tu\u00e2n th\u1ee7 theo th\u00f4ng l\u1ec7 qu\u1ed1c t\u1ebf v\u1ec1 ch\u1ed1ng chuy\u1ec3n gi\u00e1, nh\u01b0ng c\u00e1c nh\u00e0 so\u1ea1n th\u1ea3o ch\u01b0a c\u00f3 \u0111\u00e1nh gi\u00e1 \u0111\u1ea7y \u0111\u1ee7, c\u00f3 th\u1ec3 […]<\/p>\n","protected":false},"author":3,"featured_media":25550,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[17,26],"tags":[],"class_list":["post-25696","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-binh-luan-gop-y","category-legal-media"],"acf":[],"yoast_head":"\n2.092. 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