{"id":25718,"date":"2018-12-17T15:57:24","date_gmt":"2018-12-17T08:57:24","guid":{"rendered":"https:\/\/anvilaw.com\/vi\/?p=25718"},"modified":"2022-06-16T08:48:25","modified_gmt":"2022-06-16T01:48:25","slug":"2-094-khac-phuc-bat-cap-trong-nghi-dinh-20-ve-chong-chuyen-gia","status":"publish","type":"post","link":"https:\/\/anvilaw.com\/vi\/2-094-khac-phuc-bat-cap-trong-nghi-dinh-20-ve-chong-chuyen-gia\/","title":{"rendered":"2.094. Kh\u1eafc ph\u1ee5c b\u1ea5t c\u1eadp trong Ngh\u1ecb \u0111\u1ecbnh 20 v\u1ec1 ch\u1ed1ng chuy\u1ec3n gi\u00e1"},"content":{"rendered":"(DNVN) – 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. Tuy nhi\u00ean, sau 19 th\u00e1ng th\u1ef1c hi\u1ec7n, Ngh\u1ecb \u0111\u1ecbnh 20\/2017\/N\u0110-CP b\u1ed9c l\u1ed9 m\u1ed9t s\u1ed1 b\u1ea5t c\u1eadp \u0111\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p, \u0111\u1eb7c bi\u1ec7t l\u00e0 trong l\u0129nh v\u1ef1c kinh doanh b\u1ea5t \u0111\u1ed9ng s\u1ea3n.<\/strong><\/p>\n

Theo \u0111\u00e1nh gi\u00e1 c\u1ee7a c\u00e1c chuy\u00ean gia, Ngh\u1ecb \u0111\u1ecbnh 20 \u0111\u01b0\u1ee3c cho l\u00e0 d\u1ea5u m\u1ed1c quan tr\u1ecdng trong h\u1ec7 th\u1ed1ng quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft, \u0111\u01b0a Vi\u1ec7t Nam ti\u1ebfn g\u1ea7n h\u01a1n \u0111\u1ebfn c\u00e1c chu\u1ea9n m\u1ef1c qu\u1ed1c t\u1ebf v\u1ec1 gia t\u0103ng t\u00ednh minh b\u1ea1ch v\u00e0 n\u1ed7 l\u1ef1c ch\u1ed1ng tr\u1ed1n thu\u1ebf. Ngh\u1ecb \u0111\u1ecbnh c\u00f3 m\u1ee5c ti\u00eau ch\u00ednh l\u00e0 ch\u1ed1ng chuy\u1ec3n gi\u00e1 \u0111\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p FDI, tuy nhi\u00ean trong qu\u00e1 tr\u00ecnh tri\u1ec3n khai \u0111\u00e3 n\u1ea3y sinh nhi\u1ec1u b\u1ea5t c\u1eadp, 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.<\/p>\n

Xu\u1ea5t ph\u00e1t t\u1eeb th\u1ef1c ti\u1ec5n, Hi\u1ec7p h\u1ed9i B\u1ea5t \u0111\u1ed9ng s\u1ea3n Vi\u1ec7t Nam \u0111\u00e3 t\u1ed5 ch\u1ee9c H\u1ed9i th\u1ea3o khoa h\u1ecdc: Ngh\u1ecb \u0111\u1ecbnh 20\/2017\/N\u0110CP –\u00a0 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 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

\"\"<\/p>\n

To\u00e0n c\u1ea3nh bu\u1ed5i H\u1ed9i th\u1ea3o.<\/p>\n

Ph\u00e1t bi\u1ec3u t\u1ea1i h\u1ed9i th\u1ea3o, \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 cho bi\u1ebft, 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”. 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.<\/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 \u0110i\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 thay v\u00ec theo nhi\u1ec1u c\u00e1ch, g\u00e2y h\u1ed7n lo\u1ea1n v\u00e0 hoang mang th\u1eadm ch\u00ed c\u00f3 th\u1ec3 l\u00e0m tri\u1ec7t ti\u00eau \u0111\u1ed9ng l\u1ef1c ph\u00e1t tri\u1ec3n doanh nghi\u1ec7p.<\/p>\n

M\u1eb7t kh\u00e1c, vi\u1ec7c \u0111\u01b0a ra c\u01a1 s\u1edf kh\u1ed1ng ch\u1ebf m\u1ee9c tr\u1ea7n chi ph\u00ed l\u00e3i vay c\u00f3 th\u1ec3 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, \u00f4ng Nam cho bi\u1ebft th\u00eam.<\/p>\n

\u00d4ng Nguy\u1ec5n Tr\u1ea7n Nam, Ch\u1ee7 t\u1ecbch Hi\u1ec7p h\u1ed9i B\u1ea5t \u0111\u1ed9ng s\u1ea3n Vi\u1ec7t Nam.<\/p>\n

\u0110\u1ed3ng quan \u0111i\u1ec3m, lu\u1eadt s\u01b0 Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c, Gi\u00e1m \u0111\u1ed1c C\u00f4ng ty Lu\u1eadt ANVI cho r\u1eb1ng: 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. \u0110\u01a1n c\u1eed, 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.<\/em><\/p>\n

V\u1ec1 th\u1ef1c ch\u1ea5t, Ngh\u1ecb \u0111\u1ecbnh 20 ch\u1ee7 y\u1ebfu nh\u1eb1m 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. Tuy nhi\u00ean, 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. 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

\u00a0Lu\u1eadt s\u01b0 Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c, Gi\u00e1m \u0111\u1ed1c C\u00f4ng ty Lu\u1eadt ANVI.<\/em><\/p>\n

C\u00f2n d\u01b0\u1edbi g\u00f3c nh\u00ecn c\u1ee7a m\u1ed9t chuy\u00ean gia t\u00e0i ch\u00ednh, Ti\u1ebfn s\u0129 C\u1ea5n V\u0103n L\u1ef1c nh\u1ea5n m\u1ea1nh: 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. 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

Do \u0111\u00f3, \u00f4ng L\u1ef1c cho r\u1eb1ng, 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 kinh doanh, \u0111\u1ea3m b\u1ea3o t\u00ednh th\u1ef1c t\u1ebf, kh\u1ea3 thi h\u01a1n m\u00e0 v\u1eabn \u0111\u1ea1t m\u1ee5c \u0111\u00edch \u0111\u1ec1 ra. 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

\u0110\u1ed3ng th\u1eddi, v\u1ecb chuy\u00ean gia n\u00e0y c\u0169ng \u0111\u01b0a ra c\u00e1c gi\u1ea3i ph\u00e1p: C\u01a1 quan ch\u1ee9c n\u0103ng c\u1ea7n 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\u1ec9 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

V\u1ec1 xem x\u00e9t b\u1ed5 sung quy \u0111\u1ecbnh v\u1ec1 l\u1ed9 tr\u00ecnh \u00e1p d\u1ee5ng, \u00f4ng L\u1ef1c cho r\u1eb1ng, 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. V\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\u1ec9 l\u1ec7 m\u1ed7i n\u0103m 10% (nh\u01b0ng kh\u00f4ng qu\u00e1 3 n\u0103m) \u0111\u1ec3 \u0111\u1ea1t \u0111\u01b0\u1ee3c t\u1ec9 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. M\u1eb7t kh\u00e1c, 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

Tr\u01b0\u1edbc nh\u1eefng b\u1ea5t c\u1eadp c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh v\u1ec1 chuy\u1ec3n gi\u00e1, \u00f4ng Nguy\u1ec5n Tr\u1ea7n Nam \u0111\u00e3 \u0111\u01b0a ra c\u00e1c ki\u1ebfn ngh\u1ecb: \u0110\u1ea7u ti\u00ean l\u00e0 b\u1ecf Kho\u1ea3n 3 \u0110i\u1ec1u 8 Ngh\u1ecb \u0111\u1ecbnh 20; Th\u1ee9 hai l\u00e0 ho\u00e3n, l\u00f9i th\u1eddi h\u1ea1n th\u1ef1c hi\u1ec7n, ho\u1eb7c quy \u0111\u1ecbnh giao d\u1ecbch li\u00ean k\u1ebft ch\u1ec9 t\u00ednh cho giao d\u1ecbch xuy\u00ean bi\u00ean gi\u1edbi. Hi\u1ec7p h\u1ed9i B\u1ea5t \u0111\u1ed9ng s\u1ea3n Vi\u00eat Nam 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

\u0110\u00f4ng Nghi<\/strong><\/p>\n

———–<\/p>\n

Doanh nh\u00e2n Vi\u1ec7t Nam (\u00dd ki\u1ebfn \u0111\u1ed1i tho\u1ea1i) 17-12-2018<\/em><\/strong><\/p>\n

https:\/\/doanhnhanviet.net.vn\/y-kien\/khac-phuc-bat-cap-trong-nghi-dinh-20-ve-chong-chuyen-gia-4309.html<\/em><\/p>\n

(339\/1.531)<\/em>","protected":false},"excerpt":{"rendered":"

(DNVN) – 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. Tuy nhi\u00ean, sau 19 th\u00e1ng th\u1ef1c hi\u1ec7n, Ngh\u1ecb \u0111\u1ecbnh 20\/2017\/N\u0110-CP b\u1ed9c l\u1ed9 m\u1ed9t s\u1ed1 b\u1ea5t c\u1eadp \u0111\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p, \u0111\u1eb7c […]<\/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-25718","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-binh-luan-gop-y","category-legal-media"],"acf":[],"yoast_head":"\n2.094. Kh\u1eafc ph\u1ee5c b\u1ea5t c\u1eadp trong Ngh\u1ecb \u0111\u1ecbnh 20 v\u1ec1 ch\u1ed1ng chuy\u1ec3n gi\u00e1 - 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\/2-094-khac-phuc-bat-cap-trong-nghi-dinh-20-ve-chong-chuyen-gia\/\" \/>\n<meta property=\"og:locale\" content=\"vi_VN\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"[:vi]2.094. Kh\u1eafc ph\u1ee5c b\u1ea5t c\u1eadp trong Ngh\u1ecb \u0111\u1ecbnh 20 v\u1ec1 ch\u1ed1ng chuy\u1ec3n gi\u00e1[:] - ANVI Law Firm\" \/>\n<meta property=\"og:description\" content=\"(DNVN) – 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. 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