{"id":25729,"date":"2018-12-19T16:03:08","date_gmt":"2018-12-19T09:03:08","guid":{"rendered":"https:\/\/anvilaw.com\/vi\/?p=25729"},"modified":"2022-06-16T08:46:51","modified_gmt":"2022-06-16T01:46:51","slug":"2-096-nghi-dinh-20-thieu-ca-dieu-kien-can-va-du","status":"publish","type":"post","link":"https:\/\/anvilaw.com\/vi\/2-096-nghi-dinh-20-thieu-ca-dieu-kien-can-va-du\/","title":{"rendered":"2.096. Ngh\u1ecb \u0111\u1ecbnh 20: Thi\u1ebfu c\u1ea3 \u0111i\u1ec1u ki\u1ec7n c\u1ea7n v\u00e0 \u0111\u1ee7"},"content":{"rendered":"(B\u0110S) – Ngh\u1ecb \u0111\u1ecbnh 20\/2017\/N\u0110-CP quy \u0111\u1ecbnh v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb 1\/5\/2017 \u0111\u01b0\u1ee3c xem l\u00e0 ph\u01b0\u01a1ng ph\u00e1p ki\u1ec3m so\u00e1t nh\u1eefng doanh nghi\u1ec7p FDI li\u00ean t\u1ee5c m\u1edf r\u1ed9ng quy m\u00f4 ho\u1ea1t \u0111\u1ed9ng, t\u0103ng v\u1ed1n \u0111i\u1ec1u l\u1ec7 nh\u01b0ng l\u1ee3i nhu\u1eadn l\u1ea1i lu\u00f4n t\u0103ng tr\u01b0\u1edfng \u00e2m. Tuy nhi\u00ean, khi \u00e1p d\u1ee5ng v\u00e0o th\u1ef1c ti\u1ec5n n\u00f3 l\u1ea1i \u0111ang g\u00e2y ra nh\u1eefng “t\u00e1c d\u1ee5ng ph\u1ee5” kh\u00f4ng mong mu\u1ed1n l\u00ean c\u00e1c doanh nghi\u1ec7p trong n\u01b0\u1edbc.<\/strong><\/p>\n

\"\"<\/p>\n

Kh\u00f4ng ch\u1ec9 d\u1eebng l\u1ea1i \u1edf vi\u1ec7c kh\u00f4ng \u0111\u1ee7 c\u01a1 s\u1edf ph\u00e1p l\u00fd m\u00e0 Ngh\u1ecb \u0111\u1ecbnh 20 c\u00f2n c\u00f3 nh\u1eefng quy \u0111\u1ecbnh kh\u00f4ng h\u1ee3p l\u00fd \u0111\u1ec3 \u0111\u01b0a v\u00e0o \u00e1p d\u1ee5ng.<\/em><\/p>\n

Gi\u1edbi chuy\u00ean m\u00f4n \u0111\u00e3 kh\u00f4ng \u00edt l\u1ea7n b\u00e0n v\u1ec1 nh\u1eefng b\u1ea5t c\u1eadp c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh n\u00e0y khi \u00e1p d\u1ee5ng v\u00e0o th\u1ef1c ti\u1ec5n v\u00e0 t\u1ea1i h\u1ed9i th\u1ea3o m\u1edbi \u0111\u00e2y, LS. Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c, Gi\u00e1m \u0111\u1ed1c C\u00f4ng ty Lu\u1eadt ANVI c\u0169ng \u0111\u00e3 c\u00f3 nh\u1eefng ki\u1ebfn ngh\u1ecb m\u1ea1nh m\u1ebd v\u1ec1 s\u1ef1 thi\u1ebfu v\u00e0 y\u1ebfu c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/p>\n

Kh\u00f4ng \u0111\u1ee7 c\u01a1 s\u1edf ph\u00e1p l\u00fd<\/h2>\n

Theo \u00f4ng \u0110\u1ee9c, 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\u00a0Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 20\/2017\/N\u0110-CP<\/a>\u00a0ng\u00e0y 24\/02\/2017 c\u1ee7a Chi\u0301nh phu\u0309 \u201cQuy \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\u201d c\u00f2n nh\u1eefng \u0111i\u1ec3m ch\u01b0a h\u1ee3p l\u00fd.<\/p>\n

V\u1ecb lu\u1eadt s\u01b0 n\u00e0y cho hay, \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.<\/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.<\/p>\n

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.<\/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.<\/p>\n

V\u1eady l\u00e0 \u0111i\u1ec1u ki\u1ec7n c\u1ea7n \u0111\u1ea7u ti\u00ean v\u1ec1 ph\u1ea1m vi \u0111\u1ed1i t\u01b0\u1ee3ng c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 20 hi\u1ec7n \u0111ang kh\u00f4ng \u0111\u1ee7 c\u01a1 s\u1edf ph\u00e1p l\u00fd.<\/p>\n

Kh\u00f4ng h\u1ee3p l\u00fd v\u1ec1 quy \u0111\u1ecbnh v\u00e0 \u00e1p d\u1ee5ng<\/strong><\/p>\n

C\u00f2n v\u1ec1 \u0111i\u1ec1u ki\u1ec7n \u0111\u1ee7, LS. Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c \u0111\u00e3 ch\u1ec9 ra 3 \u0111i\u1ec1u quy \u0111\u1ecbnh kh\u00f4ng h\u1ee3p l\u00fd v\u00e0 nh\u1eefng b\u1ea5t c\u1eadp trong vi\u1ec7c \u00e1p d\u1ee5ng c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/p>\n

Theo \u0111\u00f3, 3 \u0111i\u1ec3m b\u1ea5t h\u1ee3p l\u00fd g\u1ed3m c\u00f3:<\/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 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.<\/p>\n

C\u1ee5 th\u1ec3 l\u00e0 vi ph\u1ea1m m\u1ed9t trong c\u00e1c quy\u1ec1n c\u1ee7a doanh nghi\u1ec7p theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 3, \u0110i\u1ec1u 7 v\u1ec1 \u201cQuy\u1ec1n c\u1ee7a doanh nghi\u1ec7p\u201d, Lu\u1eadt Doanh nghi\u1ec7p n\u0103m 2014: \u201c3. L\u1ef1a ch\u1ecdn h\u00ecnh th\u1ee9c, ph\u01b0\u01a1ng th\u1ee9c huy \u0111\u1ed9ng, ph\u00e2n b\u1ed5 v\u00e0 s\u1eed d\u1ee5ng v\u1ed1n\u201d.<\/p>\n

Theo LS. Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c, 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 l\u00e0 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.<\/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.<\/p>\n

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\u00e1c 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.<\/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. Ch\u1eb3ng h\u1ea1n nh\u01b0 c\u00f4ng ty m\u1eb9 \u1edf n\u01b0\u1edbc ngo\u00e0i cho c\u00f4ng ty con \u1edf Vi\u1ec7t Nam vay v\u1ed1n t\u00ednh l\u00e3i su\u1ea5t qu\u00e1 cao, d\u1eabn \u0111\u1ebfn c\u00f4ng ty \u1edf Vi\u1ec7t Nam b\u1ecb gi\u1ea3m thu nh\u1eadp, n\u00ean kh\u00f4ng ph\u1ea3i n\u1ed9p ho\u1eb7c n\u1ed9p thu\u1ebf qu\u00e1 th\u1ea5p.<\/p>\n

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.<\/p>\n

V\u1ec1 th\u1ef1c ch\u1ea5t, Ngh\u1ecb \u0111\u1ecbnh 20 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.<\/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.<\/p>\n

Do v\u1eady, LS. Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c nh\u1ea5n m\u1ea1nh: “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.”<\/p>\n

Gia Minh\u00a0<\/strong><\/p>\n

————<\/p>\n

B\u1ea5t \u0111\u1ed9ng s\u1ea3n (T\u00e0i ch\u00ednh \u2013 Ng\u00e2n h\u00e0ng) 19-12-2018:<\/em><\/strong><\/p>\n

http:\/\/reatimes.vn\/nghi-dinh-20-thieu-ca-dieu-kien-can-va-du-31879.html<\/em><\/p>\n

(990\/1.113)<\/em>","protected":false},"excerpt":{"rendered":"

(B\u0110S) – Ngh\u1ecb \u0111\u1ecbnh 20\/2017\/N\u0110-CP quy \u0111\u1ecbnh v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb 1\/5\/2017 \u0111\u01b0\u1ee3c xem l\u00e0 ph\u01b0\u01a1ng ph\u00e1p ki\u1ec3m so\u00e1t nh\u1eefng doanh nghi\u1ec7p FDI li\u00ean t\u1ee5c m\u1edf r\u1ed9ng quy m\u00f4 ho\u1ea1t \u0111\u1ed9ng, t\u0103ng v\u1ed1n \u0111i\u1ec1u l\u1ec7 nh\u01b0ng l\u1ee3i nhu\u1eadn l\u1ea1i lu\u00f4n t\u0103ng tr\u01b0\u1edfng \u00e2m. Tuy nhi\u00ean, khi \u00e1p d\u1ee5ng v\u00e0o th\u1ef1c ti\u1ec5n […]<\/p>\n","protected":false},"author":3,"featured_media":25733,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[17,26],"tags":[],"class_list":["post-25729","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-binh-luan-gop-y","category-legal-media"],"acf":[],"yoast_head":"\n2.096. 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