{"id":26081,"date":"2018-12-14T15:07:29","date_gmt":"2018-12-14T08:07:29","guid":{"rendered":"https:\/\/anvilaw.com\/vi\/?p=26081"},"modified":"2022-06-09T21:22:17","modified_gmt":"2022-06-09T14:22:17","slug":"2-082-chu-tich-vnrea-chi-ra-4-ly-do-can-phai-sua-doi-khoan-3-dieu-8-nghi-dinh-20","status":"publish","type":"post","link":"https:\/\/anvilaw.com\/vi\/2-082-chu-tich-vnrea-chi-ra-4-ly-do-can-phai-sua-doi-khoan-3-dieu-8-nghi-dinh-20\/","title":{"rendered":"2.082. Ch\u1ee7 t\u1ecbch VNREA ch\u1ec9 ra 4 l\u00fd do c\u1ea7n ph\u1ea3i s\u1eeda \u0111\u1ed5i Kho\u1ea3n 3, \u0110i\u1ec1u 8 Ngh\u1ecb \u0111\u1ecbnh 20"},"content":{"rendered":"(B\u0110S) – <\/strong>Ph\u00e1t bi\u1ec3u khai m\u1ea1c t\u1ea1i H\u1ed9i th\u1ea3o: \u201cNgh\u1ecb \u0111\u1ecbnh s\u1ed1 20\/2017\/N\u0110CP: M\u1ed9t s\u1ed1 v\u1ea5n \u0111\u1ec1 b\u1ea5t c\u1eadp v\u00e0 gi\u1ea3i ph\u00e1p th\u00e1o g\u1ee1\u201d, \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 \u0111\u00e3 ch\u1ec9 ra nh\u1eefng v\u1ea5n \u0111\u1ec1 b\u1ea5t c\u1eadp v\u00e0 gi\u1ea3i ph\u00e1p th\u00e1o g\u1ee1 c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 20\/2017\/N\u0110CP.<\/strong><\/p>\n

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\u00d4ng 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 ki\u1ebfn ngh\u1ecb b\u1ecf Kho\u1ea3n 3 \u0110i\u1ec1u 8 c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 20.<\/em><\/p>\n

Theo \u00f4ng Nguy\u1ec5n Tr\u1ea7n Nam, quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 3, \u0110i\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 l\u1edbn \u0111\u1ebfn quy\u1ec1n l\u1ee3i c\u1ee7a doanh nghi\u1ec7p, b\u1edfi nh\u1eefng l\u00fd do:<\/p>\n

Th\u1ee9 nh\u1ea5t, \u0110i\u1ec1u 7 Lu\u1eadt Doanh nghi\u1ec7p quy \u0111\u1ecbnh quy\u1ec1n c\u1ee7a doanh nghi\u1ec7p \u0111\u01b0\u1ee3c “t\u1ef1 do kinh doanh trong nh\u1eefng ng\u00e0nh, ngh\u1ec1 m\u00e0 ph\u00e1p lu\u1eadt kh\u00f4ng c\u1ea5m”. Quy \u0111\u1ecbnh gi\u1edbi h\u1ea1n chi ph\u00ed l\u00e3i vay c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 20 ch\u01b0a ph\u00f9 h\u1ee3p v\u1edbi nguy\u00ean t\u1eafc t\u00f4n tr\u1ecdng quy\u1ec1n t\u1ef1 do kinh doanh.<\/p>\n

Th\u1ee9 hai, vay v\u1ed1n l\u00e0 nhu c\u1ea7u th\u1ef1c t\u1ebf, th\u01b0\u1eddng xuy\u00ean c\u1ee7a doanh nghi\u1ec7p nh\u1eb1m ph\u1ee5c v\u1ee5 ho\u1ea1t \u0111\u1ed9ng kinh doanh \u0111\u1eb7c bi\u1ec7t v\u1edbi nh\u1eefng ng\u00e0nh ngh\u1ec1 \u0111\u00f2i h\u1ecfi v\u1ed1n \u0111\u1ea7u t\u01b0 l\u1edbn, th\u1eddi gian thu h\u1ed3i v\u1ed1n k\u00e9o d\u00e0i nh\u01b0 \u0111\u1ea7u t\u01b0 c\u01a1 s\u1edf h\u1ea1 t\u1ea7ng, kinh doanh b\u1ea5t \u0111\u1ed9ng s\u1ea3n, doanh nghi\u1ec7p kh\u1edfi nghi\u1ec7p, 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. T\u1eeb \u0111\u00f3, c\u00f3 th\u1ec3 khi\u1ebfn h\u1ecd r\u1ee5t r\u00e8 trong v\u1ea5n \u0111\u1ec1 m\u1edf r\u1ed9ng ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0.<\/p>\n

N\u1ebfu \u00e1p theo \u0111i\u1ec1u kho\u1ea3n n\u00e0y, chi ph\u00ed l\u00e3i vay c\u1ee7a c\u00e1c doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft s\u1ebd b\u1ecb t\u00ednh th\u00e0nh 2 l\u1ea7n, nguy c\u01a1 \u201cl\u1ed7 ch\u1ed3ng l\u1ed7\u201d, do v\u1eady, nhi\u1ec1u doanh nghi\u1ec7p \u0111\u00e3 l\u00ean ti\u1ebfng v\u1ec1 nh\u1eefng b\u1ea5t c\u1eadp c\u1ee7a vi\u1ec7c kh\u1ed1ng ch\u1ebf chi ph\u00ed vay c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 20. Theo ghi nh\u1eadn \u00fd ki\u1ebfn c\u1ee7a c\u1ed9ng \u0111\u1ed3ng doanh nghi\u1ec7p, ph\u00e2n t\u00edch c\u1ee7a c\u00e1c chuy\u00ean gia, c\u01a1 quan b\u00e1o ch\u00ed – truy\u1ec1n th\u00f4ng, kho\u1ea3n 3 \u0111i\u1ec1u 8 c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 20 v\u1ec1 \u00e1p tr\u1ea7n l\u00e3i vay \u0111ang quy \u0111\u1ecbnh kh\u00f4ng r\u00f5 r\u00e0ng, minh b\u1ea1ch v\u1ec1 \u0111\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng, \u0111\u1ed3ng th\u1eddi \u0111ang c\u00f3 nhi\u1ec1u c\u00e1ch hi\u1ec3u d\u1eabn \u0111\u1ebfn vi\u1ec7c \u00e1p d\u1ee5ng c\u00f3 th\u1ec3 sai l\u1ec7ch v\u00e0 g\u00e2y hoang mang cho c\u00e1c doanh nghi\u1ec7p.<\/p>\n

Th\u1ee9 ba, quy \u0111\u1ecbnh c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 20 s\u1ebd t\u1ea1o ra nhi\u1ec1u kh\u00f3 kh\u0103n \u0111\u1ed1i v\u1edbi c\u00e1c t\u1eadp \u0111o\u00e0n kinh t\u1ebf t\u01b0 nh\u00e2n v\u1edbi m\u00f4 h\u00ecnh c\u00f4ng ty m\u1eb9 – con hi\u1ec7n \u0111ang ph\u00e1t tri\u1ec3n m\u1ea1nh \u1edf n\u01b0\u1edbc ta. M\u00f4 h\u00ecnh n\u00e0y \u0111\u01b0\u1ee3c \u0111\u00e1nh gi\u00e1 l\u00e0 ti\u00ean ti\u1ebfn, v\u1eeba gi\u00fap t\u0103ng hi\u1ec7u qu\u1ea3 s\u1eed d\u1ee5ng v\u1ed1n, v\u1eeba t\u1ed1i \u01b0u v\u00ec ho\u1ea1t \u0111\u1ed9ng \u0111i\u1ec1u ph\u1ed1i s\u1ebd \u0111\u01b0\u1ee3c t\u1eadp trung v\u1ec1 m\u1ed9t \u0111\u1ea7u m\u1ed1i l\u00e0 c\u00f4ng ty m\u1eb9. C\u00e1c c\u00f4ng ty con s\u1ebd ch\u1ec9 t\u1eadp trung v\u00e0o s\u1ea3n xu\u1ea5t kinh doanh.<\/p>\n

C\u00e1c chuy\u00ean gia, doanh nghi\u1ec7p,… t\u1ecda \u0111\u00e0m t\u1ea1i h\u1ed9i th\u1ea3o<\/em><\/p>\n

N\u1ebfu c\u00e1c doanh nghi\u1ec7p kh\u00f4ng c\u00f3 \u0111\u1ed9ng c\u01a1 chuy\u1ec3n gi\u00e1, v\u00ed d\u1ee5 nh\u01b0 h\u1ecd c\u00f3 quan h\u1ec7 giao d\u1ecbch vay v\u1ed1n gi\u1eefa c\u00f4ng ty m\u1eb9 v\u00e0 c\u00f4ng ty con, thu\u1ebf su\u1ea5t c\u1ee7a h\u1ecd l\u00e0 b\u1eb1ng nhau, \u0111\u1ec1u \u00e1p d\u1ee5ng m\u1ed9t m\u1ee9c thu\u1ebf su\u1ea5t ph\u1ed5 th\u00f4ng, kh\u00f4ng c\u00f3 \u01b0u \u0111\u00e3i thu\u1ebf th\u00ec h\u1ecd ph\u1ea3i thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng b\u1ecb kh\u1ed1ng ch\u1ebf l\u00e3i vay theo Ngh\u1ecb \u0111\u1ecbnh 20. C\u00f2n n\u1ebfu kh\u00f4ng ph\u00e2n \u0111\u1ecbnh r\u00f5 m\u00e0 kh\u1ed1ng ch\u1ebf l\u00e3i vay c\u1ea3 nh\u1eefng tr\u01b0\u1eddng h\u1ee3p n\u00e0y, t\u1ea5t y\u1ebfu s\u1ebd t\u1ea1o ra r\u00e0o c\u1ea3n vi\u1ec7c cho vay n\u1ed9i b\u1ed9 gi\u1eefa c\u00f4ng ty m\u1eb9 v\u00e0 c\u00f4ng ty con, l\u00e0m m\u1ea5t \u0111i kh\u1ea3 n\u0103ng \u0111i\u1ec1u ti\u1ebft s\u1ee9c m\u1ea1nh chung c\u1ee7a m\u1ed9t t\u1eadp \u0111o\u00e0n v\u00e0 c\u01a1 h\u1ed9i \u0111\u1ea7u t\u01b0 d\u00e0i h\u1ea1n v\u00e0o c\u00e1c ng\u00e0nh ngh\u1ec1 c\u1ea7n v\u1ed1n l\u1edbn, c\u00f3 \u00fd ngh\u0129a l\u00e2u d\u00e0i cho n\u1ec1n kinh t\u1ebf.<\/p>\n

Vi\u1ec7c \u0111\u1eb7t ra quy \u0111\u1ecbnh n\u00e0y l\u00e0 nh\u1eb1m ch\u1ed1ng gian l\u1eadn thu\u1ebf khi k\u00ea khai gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft. \u0110i\u1ec1u n\u00e0y th\u01b0\u1eddng ch\u1ec9 ph\u00e1t sinh khi c\u00f3 s\u1ef1 ch\u00eanh l\u1ec7ch thu\u1ebf su\u1ea5t. Giao d\u1ecbch gi\u1eefa hai c\u00f4ng ty trong v\u00e0 ngo\u00e0i Vi\u1ec7t Nam th\u00ec c\u00f3 ch\u00eanh l\u1ec7ch thu\u1ebf su\u1ea5t (do thu\u1ebf su\u1ea5t thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p t\u1ea1i m\u1ed7i qu\u1ed1c gia l\u00e0 kh\u00e1c nhau). Tuy nhi\u00ean, giao d\u1ecbch gi\u1eefa hai c\u00f4ng ty t\u1ea1i Vi\u1ec7t Nam th\u00ec r\u1ea5t hi\u1ebfm tr\u01b0\u1eddng h\u1ee3p c\u00f3 s\u1ef1 ch\u00eanh l\u1ec7ch thu\u1ebf su\u1ea5t (tr\u1eeb khi m\u1ed9t trong hai c\u00f4ng ty \u0111ang thu\u1ed9c di\u1ec7n \u0111\u01b0\u1ee3c \u01b0u \u0111\u00e3i thu\u1ebf). Do \u0111\u00f3 m\u00e0 vi\u1ec7c ki\u1ec3m so\u00e1t gi\u00e1 c\u1ee7a giao d\u1ecbch n\u00e0y l\u00e0 kh\u00f4ng c\u1ea7n thi\u1ebft.<\/p>\n

C\u00f3 \u00fd ki\u1ebfn cho r\u1eb1ng Kho\u1ea3n 3, \u0110i\u1ec1u 8, Ngh\u1ecb \u0111\u1ecbnh 20 n\u00e0y l\u00e0 nh\u1eb1m l\u00e0nh m\u1ea1nh ho\u00e1 t\u00e0i ch\u00ednh doanh nghi\u1ec7p, \u0111\u1ec3 c\u00e1c doanh nghi\u1ec7p kh\u00f4ng \u0111i vay n\u1ee3 qu\u00e1 nhi\u1ec1u m\u00e0 c\u1ea7n ph\u1ea3i c\u00f3 v\u1ed1n t\u1ef1 c\u00f3. C\u00e1ch gi\u1ea3i th\u00edch n\u00e0y c\u0169ng kh\u00f4ng th\u1ef1c s\u1ef1 thuy\u1ebft ph\u1ee5c. Theo quan \u0111i\u1ec3m c\u1ee7a Hi\u1ec7p h\u1ed9i B\u1ea5t \u0111\u1ed9ng s\u1ea3n Vi\u1ec7t Nam, c\u01a1 quan qu\u1ea3n l\u00fd Thu\u1ebf c\u1ea7n \u0111\u00e1nh gi\u00e1 \u0111\u1ea7y \u0111\u1ee7 c\u00e1c hi\u1ec7u \u1ee9ng ti\u00eau c\u1ef1c t\u1eeb quy \u0111\u1ecbnh n\u00e0y g\u00e2y ra nh\u01b0 h\u1ea1n ch\u1ebf kh\u1ea3 n\u0103ng li\u00ean k\u1ebft, c\u1ea3n tr\u1edf s\u1ef1 h\u00ecnh th\u00e0nh c\u00e1c t\u1eadp \u0111o\u00e0n t\u01b0 nh\u00e2n trong n\u01b0\u1edbc l\u1edbn, \u0111\u1ee7 s\u1ee9c c\u1ea1nh tranh qu\u1ed1c t\u1ebf nh\u01b0 ch\u00ednh s\u00e1ch c\u1ee7a \u0110\u1ea3ng v\u00e0 Nh\u00e0 n\u01b0\u1edbc.<\/p>\n

Th\u1ee9 t\u01b0, \u0111\u00e2y l\u00e0 Ngh\u1ecb \u0111\u1ecbnh \u00e1p d\u1ee5ng chung cho c\u1ea3 doanh nghi\u1ec7p c\u1ee7a n\u01b0\u1edbc ngo\u00e0i v\u00e0 doanh nghi\u1ec7p Vi\u1ec7t Nam v\u1edbi 2 chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n kh\u00e1c nhau v\u00e0 \u0111i\u1ec1u ki\u1ec7n ho\u1ea1t \u0111\u1ed9ng kh\u00e1c nhau, n\u1ebfu \u00e1p d\u1ee5ng c\u00f9ng c\u00f4ng th\u1ee9c v\u1edbi t\u1ef7 l\u1ec7 t\u00ednh to\u00e1n gi\u1ed1ng nhau s\u1ebd g\u00e2y kh\u00f3 kh\u0103n r\u1ea5t l\u1edbn cho c\u00e1c doanh nghi\u1ec7p c\u1ee7a Vi\u1ec7t Nam.<\/p>\n

V\u1ec1 m\u1ee9c tr\u1ea7n l\u00e3i vay 20%, theo th\u1ed1ng k\u00ea c\u1ee7a c\u00e1c \u0111\u01a1n v\u1ecb th\u00e0nh vi\u00ean Hi\u1ec7p h\u1ed9i B\u1ea5t \u0111\u1ed9ng s\u1ea3n Vi\u1ec7t Nam, \u0111\u00e2y l\u00e0 con s\u1ed1 g\u00e2y kh\u00f3 kh\u0103n cho doanh nghi\u1ec7p trong vi\u1ec7c ti\u1ebfp c\u1eadn v\u1ed1n, \u0111\u1eb7c bi\u1ec7t l\u00e0 c\u00e1c doanh nghi\u1ec7p c\u1ea7n nhi\u1ec1u v\u1ed1n nh\u01b0 b\u1ea5t \u0111\u1ed9ng s\u1ea3n, y t\u1ebf, n\u00f4ng nghi\u1ec7p… M\u00f4i tr\u01b0\u1eddng \u0111\u1ea7u t\u01b0 hi\u1ec7n nay l\u00e0 b\u00ecnh \u0111\u1eb3ng gi\u1eefa doanh nghi\u1ec7p trong n\u01b0\u1edbc v\u00e0 doanh nghi\u1ec7p c\u00f3 v\u1ed1n \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i. \u0110\u1eb7c bi\u1ec7t, trong ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf l\u1ea1i c\u00e0ng ph\u1ea3i b\u00ecnh \u0111\u1eb3ng. Tuy nhi\u00ean, v\u1edbi nh\u1eefng l\u0129nh v\u1ef1c \u0111\u1eb7c th\u00f9, c\u1ea7n l\u01b0\u1ee3ng v\u1ed1n \u0111\u1ea7u t\u01b0 l\u1edbn th\u00ec ph\u1ea3i nghi\u00ean c\u1ee9u l\u1ea1i t\u1ef7 l\u1ec7 kh\u1ed1ng ch\u1ebf tr\u1ea7n l\u00e3i vay.<\/p>\n

Lu\u1eadt s\u01b0 Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c cho r\u1eb1ng n\u1ed9i dung \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 nh\u01b0: Kh\u00f4ng \u0111\u1ee7 c\u01a1 s\u1edf ph\u00e1p l\u00fd, quy \u0111\u1ecbnh kh\u00f4ng h\u1ee3p l\u00fd, \u00e1p d\u1ee5ng kh\u00f4ng h\u1ee3p l\u00fd<\/em><\/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 \u0111i\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 m\u00e0 kh\u00f4ng theo nhi\u1ec1u c\u00e1ch, g\u00e2y h\u1ed7n lo\u1ea1n v\u00e0 hoang mang cho doanh nghi\u1ec7p.<\/p>\n

Tr\u01b0\u1edbc nh\u1eefng b\u1ea5t c\u1eadp c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 20; Hi\u1ec7p h\u1ed9i B\u1ea5t \u0111\u1ed9ng s\u1ea3n Vi\u1ec7t Nam \u0111\u00e3 c\u00f3 \u00fd ki\u1ebfn, \u0111\u1ec1 xu\u1ea5t l\u00ean Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7, \u0111\u01b0a ra c\u01a1 s\u1edf vi\u1ec7c kh\u1ed1ng ch\u1ebf m\u1ee9c tr\u1ea7n chi ph\u00ed l\u00e3i vay 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.<\/p>\n

K\u1ebft lu\u1eadn h\u1ed9i th\u1ea3o, sau khi l\u1eafng nghe \u00fd ki\u1ebfn c\u1ee7a c\u00e1c chuy\u00ean gia, doanh nghi\u1ec7p, ch\u1ee7 t\u1ecbch Nguy\u1ec5n Tr\u1ea7n Nam \u0111\u00e3 ch\u1ec9 ra l\u1ee3i – h\u1ea1i c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 20, \u0111\u1eb7c bi\u1ec7t l\u00e0 kho\u1ea3n 3 \u0111i\u1ec1u 8, c\u00e1i l\u1ee3i l\u00e0 ch\u1ed1ng chuy\u1ec3n gi\u00e1 nh\u01b0ng b\u1ea5t c\u1eadp l\u1ea1i r\u1ea5t r\u00f5. L\u1ee3i \u00edch ch\u1eb3ng \u0111\u00e1ng bao nhi\u00eau, trong khi \u0111\u00f3, l\u1ea1i \u0111ang t\u00e1c \u0111\u1ed9ng l\u1edbn \u0111\u1ebfn t\u00e2m l\u00fd, \u1ea3nh h\u01b0\u1edfng l\u1edbn d\u1ebfn c\u00e1c doanh nghi\u1ec7p \u0111\u1eb7c bi\u1ec7t l\u00e0 doanh nghi\u1ec7p kh\u1edfi nghi\u1ec7p.<\/p>\n

Ch\u1ee7 t\u1ecbch Hi\u1ec7p h\u1ed9i B\u1ea5t \u0111\u1ed9ng s\u1ea3n Vi\u1ec7t Nam \u0111\u01b0a ra c\u00e1c ki\u1ebfn ngh\u1ecb: Th\u1ee9 nh\u1ea5t l\u00e0 b\u1ecf Kho\u1ea3n 3 \u0110i\u1ec1u 8 Ngh\u1ecb \u0111\u1ecbnh 20. Th\u1ee9 hai l\u00e0 ki\u1ebfn ngh\u1ecb ho\u00e3n, l\u00f9i th\u1eddi h\u1ea1n th\u1ef1c hi\u1ec7n, ho\u1eb7c ki\u1ebfn ngh\u1ecb quy \u0111\u1ecbnh giao d\u1ecbch li\u00ean k\u1ebft l\u00e0 ch\u1ec9 t\u00ednh cho giao d\u1ecbch xuy\u00ean bi\u00ean gi\u1edbi.<\/p>\n

\u00d4ng Nguy\u1ec5n Tr\u1ea7n Nam c\u0169ng cho bi\u1ebft, sau H\u1ed9i th\u1ea3o, Hi\u1ec7p H\u1ed9i B\u1ea5t \u0111\u1ed9ng s\u1ea3n Vi\u1ec7t Nam s\u1ebd ti\u1ebfp t\u1ee5c t\u1eadp h\u1ee3p \u00fd ki\u1ebfn c\u1ee7a c\u00e1c chuy\u00ean gia, nh\u00e0 khoa h\u1ecdc v\u00e0 doanh nghi\u1ec7p \u0111\u1ec3 ki\u1ebfn ngh\u1ecb l\u00ean Ch\u00ednh ph\u1ee7, Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7, B\u1ed9 T\u00e0i ch\u00ednh, \u1ee6y ban Kinh t\u1ebf v\u00e0 \u1ee6y ban Ph\u00e1p lu\u1eadt c\u1ee7a Qu\u1ed1c h\u1ed9i v\u1ec1 nh\u1eefng n\u1ed9i dung b\u00e0n th\u1ea3o v\u1ec1 Ngh\u1ecb \u0111\u1ecbnh 20.<\/p>\n

Minh \u0110\u1ee9c<\/strong><\/a>
\n————-<\/strong><\/p>\n

B\u1ea5t<\/em><\/strong> \u0111\u1ed9ng s\u1ea3n (Th\u1eddi s\u1ef1) 14-12-2018:<\/em><\/strong><\/p>\n

https:\/\/reatimes.vn\/chu-tich-vnrea-chi-ra-4-ly-do-can-phai-sua-doi-khoan-3-dieu-8-nghi-dinh-20-31816.html<\/a><\/em><\/p>\n

(145\/1.548)<\/em>","protected":false},"excerpt":{"rendered":"

(B\u0110S) – Ph\u00e1t bi\u1ec3u khai m\u1ea1c t\u1ea1i H\u1ed9i th\u1ea3o: \u201cNgh\u1ecb \u0111\u1ecbnh s\u1ed1 20\/2017\/N\u0110CP: M\u1ed9t s\u1ed1 v\u1ea5n \u0111\u1ec1 b\u1ea5t c\u1eadp v\u00e0 gi\u1ea3i ph\u00e1p th\u00e1o g\u1ee1\u201d, \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 \u0111\u00e3 ch\u1ec9 ra nh\u1eefng v\u1ea5n \u0111\u1ec1 b\u1ea5t c\u1eadp v\u00e0 gi\u1ea3i ph\u00e1p […]<\/p>\n","protected":false},"author":2,"featured_media":26082,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[17,26],"tags":[],"class_list":["post-26081","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-binh-luan-gop-y","category-legal-media"],"acf":[],"yoast_head":"\n2.082. 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