{"id":26883,"date":"2017-05-10T09:01:45","date_gmt":"2017-05-10T02:01:45","guid":{"rendered":"https:\/\/anvilaw.com\/vi\/?p=26883"},"modified":"2022-06-16T09:20:16","modified_gmt":"2022-06-16T02:20:16","slug":"1-306-khong-che-chi-phi-lai-vay-duoc-tru-thue-can-quy-dinh-mo-hon","status":"publish","type":"post","link":"https:\/\/anvilaw.com\/vi\/1-306-khong-che-chi-phi-lai-vay-duoc-tru-thue-can-quy-dinh-mo-hon\/","title":{"rendered":"1.306. Kh\u1ed1ng ch\u1ebf chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb thu\u1ebf: C\u1ea7n quy \u0111\u1ecbnh m\u1edf h\u01a1n"},"content":{"rendered":"(VNN) – Khi b\u1ecb kh\u1ed1ng ch\u1ebf t\u1ed5ng chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 20%, DN c\u00f3 th\u1ec3 l\u00e2m c\u1ea3nh \u201c\u0111\u00f3i v\u1ed1n\u201d, d\u1ef1 \u00e1n \u0111\u00ecnh tr\u1ec7. Trong khi \u0111\u00f3, ng\u00e2n h\u00e0ng v\u1ed1n \u0111ang ch\u1ecbu nhi\u1ec1u kh\u00f3 kh\u0103n c\u0169ng b\u1ecb \u1ea3nh h\u01b0\u1edfng kh\u00f4ng nh\u1ecf do nhu c\u1ea7u c\u1ee7a DN c\u00f3 th\u1ec3 h\u1ea1n ch\u1ebf.<\/strong><\/p>\n

L\u00e3i vay \u201ctr\u00f3i tay\u201d DN<\/strong><\/p>\n

Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 20\/2017\/N\u0110-CP (N\u0110 20) quy \u0111\u1ecbnh v\u1ec1\u00a0Qu\u1ea3n l\u00fd thu\u1ebf\u00a0\u0111\u1ed1i v\u1edbi c\u00e1c c\u00f4ng ty c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft ra \u0111\u1eddi nh\u1eb1m thay th\u1ebf quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh v\u1ec1 gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft (Th\u00f4ng t\u01b0 66\/2010\/TT-BTC), t\u1eeb \u0111\u00f3 x\u00e1c l\u1eadp c\u00e1c quy \u0111\u1ecbnh \u0111\u1ea7y \u0111\u1ee7 h\u01a1n v\u1ec1 ngh\u0129a v\u1ee5 k\u00ea khai, x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft t\u1ea1i Vi\u1ec7t Nam…<\/p>\n\n\n\n\n
\"\"<\/td>\n<\/tr>\n
Ngh\u1ecb \u0111\u1ecbnh 20 mu\u1ed1n ng\u0103n ng\u1eeba t\u00ecnh tr\u1ea1ng DN l\u1ed7 gi\u1ea3 l\u00e3i th\u1eadt<\/em><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Nhi\u1ec1u chuy\u00ean gia ki\u1ec3m to\u00e1n nh\u1eadn \u0111\u1ecbnh Ngh\u1ecb \u0111\u1ecbnh 20 \u0111\u00e1nh d\u1ea5u m\u1ed1c ph\u00e1t tri\u1ec3n quan tr\u1ecdng nh\u1ea5t trong h\u1ec7 th\u1ed1ng quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt v\u1ec1 gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft t\u1ea1i Vi\u1ec7t Nam trong su\u1ed1t 10 n\u0103m qua, th\u1ec3 hi\u1ec7n cam k\u1ebft c\u1ee7a Vi\u1ec7t Nam trong vi\u1ec7c x\u00e2y d\u1ef1ng ch\u00ednh s\u00e1ch thu\u1ebf mang t\u00ednh nh\u1ea5t qu\u00e1n \u0111\u1ed1i v\u1edbi khung ch\u00ednh s\u00e1ch thu\u1ebf to\u00e0n c\u1ea7u v\u1ec1 t\u00ednh minh b\u1ea1ch v\u00e0 n\u1ed7 l\u1ef1c ch\u1ed1ng n\u00e9 thu\u1ebf,\u00a0ch\u1ed1ng chuy\u1ec3n gi\u00e1.<\/p>\n

Song, m\u1ed9t s\u1ed1 DN c\u0169ng \u0111\u1ec1 ngh\u1ecb c\u00e2n nh\u1eafc th\u00eam quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 3 \u0111i\u1ec1u 8 c\u1ee7a N\u0110 20. \u0110\u00f3 l\u00e0 vi\u1ec7c kh\u1ed1ng ch\u1ebf t\u1ed5ng chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb cho m\u1ee5c \u0111\u00edch t\u00ednh thu\u1ebf kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 20% ch\u1ec9 s\u1ed1 EBITDA (l\u1ee3i nhu\u1eadn tr\u01b0\u1edbc thu\u1ebf ch\u01b0a tr\u1eeb chi ph\u00ed l\u00e3i vay v\u00e0 chi ph\u00ed kh\u1ea5u hao). C\u00f3 ngh\u0129a, DN A ho\u1ea1t \u0111\u1ed9ng theo m\u00f4 h\u00ecnh c\u00f4ng ty m\u1eb9 – con c\u00f3 l\u1ee3i nhu\u1eadn thu\u1ea7n ch\u01b0a tr\u1eeb chi ph\u00ed l\u00e0 100 \u0111\u1ed3ng, th\u00ec t\u1ed5ng chi ph\u00ed l\u00e3i vay kh\u00f4ng \u0111\u01b0\u1ee3c qu\u00e1 20 \u0111\u1ed3ng. N\u1ebfu v\u01b0\u1ee3t qu\u00e1 m\u1ee9c n\u00e0y th\u00ec chi ph\u00ed l\u00e3i vay \u0111\u00f3 kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh l\u00e0 chi ph\u00ed h\u1ee3p l\u1ec7 v\u00e0 kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p.<\/p>\n

M\u1ed9t \u0111i\u1ec1u c\u1ea7n l\u01b0u \u00fd, Ngh\u1ecb \u0111\u1ecbnh 20 kh\u00f4ng n\u00f3i r\u00f5 chi ph\u00ed l\u00e3i vay tr\u00ean \u0111\u00e2y ch\u1ec9 \u00e1p d\u1ee5ng v\u1edbi giao d\u1ecbch vay li\u00ean k\u1ebft n\u00ean s\u1ebd t\u00ednh d\u1ef1a tr\u00ean chi ph\u00ed l\u00e3i vay c\u1ee7a t\u1ea5t c\u1ea3 c\u00e1c kho\u1ea3n vay.<\/p>\n

Gi\u1ea3i th\u00edch vi\u1ec7c \u0111\u01b0a ra m\u1ee9c kh\u1ed1ng ch\u1ebf chi ph\u00ed l\u00e3i vay n\u00e0y, \u0111\u1ea1i di\u1ec7n c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf cho r\u1eb1ng: C\u00f3 t\u00ecnh tr\u1ea1ng c\u00f4ng ty m\u1eb9 \u1edf n\u01b0\u1edbc ngo\u00e0i, cho c\u00f4ng ty con \u1edf Vi\u1ec7t Nam vay m\u1ed9t kho\u1ea3n v\u1ed1n r\u1ea5t l\u1edbn, d\u1eabn \u0111\u1ebfn chi ph\u00ed l\u00e3i vay l\u1edbn, v\u00e0 \u0111\u01a1n v\u1ecb t\u00ednh v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p. \u0110i\u1ec1u n\u00e0y d\u1eabn \u0111\u1ebfn vi\u1ec7c l\u1ed7 nhi\u1ec1u n\u0103m v\u00e0 l\u1ed7 l\u1edbn, kh\u00f4ng n\u1ed9p thu\u1ebf cho ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc.<\/p>\n

Nh\u01b0 v\u1eady, c\u00f3 th\u1ec3 th\u1ea5y, m\u1ee5c ti\u00eau ch\u00ednh \u0111\u00e1ng c\u1ee7a quy \u0111\u1ecbnh n\u00e0y l\u00e0 \u201cb\u1ecbt\u201d l\u1ed7 h\u1ed5ng khi\u1ebfn DN n\u01b0\u1edbc ngo\u00e0i chuy\u1ec3n gi\u00e1, g\u00e2y th\u1ea5t thu thu\u1ebf cho ng\u00e2n s\u00e1ch. Th\u1ebf nh\u01b0ng, th\u1ef1c t\u1ebf quy \u0111\u1ecbnh n\u00e0y l\u1ea1i khi\u1ebfn c\u00e1c DN c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft trong n\u01b0\u1edbc b\u1ecb \u201cv\u1ea1 l\u00e2y\u201d theo, nh\u1ea5t l\u00e0 c\u00e1c DN c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft ki\u1ec3u c\u00f4ng ty m\u1eb9 cho c\u00f4ng ty con vay.<\/p>\n

Nhi\u1ec1u t\u00ednh to\u00e1n cho th\u1ea5y, n\u1ebfu \u201ckh\u1ed1ng ch\u1ebf\u201d chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb ch\u1ec9 20%, nhi\u1ec1u DN s\u1ebd ph\u1ea3i n\u1ed9p th\u00eam h\u00e0ng tr\u0103m t\u1ef7 \u0111\u1ed3ng ti\u1ec1n thu\u1ebf m\u1ed7i n\u0103m.<\/p>\n

\u0110\u00e1nh gi\u00e1 t\u00e1c \u0111\u1ed9ng c\u1ee7a vi\u1ec7c kh\u1ed1ng ch\u1ebf chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb n\u00e0y, \u0111\u1ea1i di\u1ec7n m\u1ed9t DN l\u1edbn th\u1eeba nh\u1eadn r\u1eb1ng: C\u00e1c DN s\u1ebd ph\u1ea3i c\u00e2n nh\u1eafc vi\u1ec7c \u0111i vay v\u1ed1n, b\u1edfi DN Vi\u1ec7t v\u1eabn ch\u1ee7 y\u1ebfu d\u00f9ng v\u1ed1n vay \u0111\u1ec3 l\u00e0m \u0111\u00f2n b\u1ea9y k\u00edch th\u00edch do c\u00f3 chi ph\u00ed r\u1ebb h\u01a1n huy \u0111\u1ed9ng t\u1eeb c\u00e1c c\u1ed5 \u0111\u00f4ng. N\u1ebfu chi ph\u00ed l\u00e3i vay b\u1ecb kh\u1ed1ng ch\u1ebf, DN b\u1ecb h\u1ea1n ch\u1ebf v\u1ec1 quy m\u00f4 ph\u00e1t tri\u1ec3n khi m\u00e0 b\u1ea5t k\u00ec DN n\u00e0o c\u0169ng c\u1ea7n v\u1ed1n t\u1ef1 c\u00f3 l\u1eabn v\u1ed1n \u0111i vay \u0111\u1ec3 \u0111\u1ea7u t\u01b0 cho t\u01b0\u01a1ng lai.<\/p>\n

\u201cKhi DN h\u1ea1n ch\u1ebf m\u1edf r\u1ed9ng v\u1ed1n th\u00ec ng\u00e2n h\u00e0ng c\u0169ng s\u1ebd b\u1ecb \u1ea3nh h\u01b0\u1edfng theo v\u00ec ng\u00e2n h\u00e0ng ho\u1ea1t \u0111\u1ed9ng d\u1ef1a tr\u00ean cho vay. L\u1ee3i nhu\u1eadn thu \u0111\u01b0\u1ee3c c\u1ee7a DN l\u00e0m ra kh\u00f4ng th\u1ec3 \u0111\u1ee7 b\u00f9 \u0111\u1eafp cho chi ph\u00ed l\u00e3i vay kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb khi t\u00ednh thu\u1ebf thu nh\u1eadp DN\u201d, \u0111\u1ea1i di\u1ec7n DN n\u00e0y lo ng\u1ea1i, \u201cDN n\u01b0\u1edbc ngo\u00e0i c\u00f3 nhi\u1ec1u ngu\u1ed3n \u0111\u1ec3 huy \u0111\u1ed9ng v\u1ed1n nh\u01b0 ng\u00e2n h\u00e0ng, ch\u1ee9ng kho\u00e1n, qu\u1ef9 \u0111\u1ea7u t\u01b0\u2026 Nh\u01b0ng DN Vi\u1ec7t l\u1ea1i tr\u00f4ng ch\u1edd v\u00e0o ng\u00e2n h\u00e0ng l\u00e0 ch\u00ednh. N\u1ebfu l\u00e0m th\u1ebf n\u00e0y th\u00ec r\u00f5 r\u00e0ng b\u00f3 to\u00e0n th\u00e2n DN, kh\u00f4ng th\u1ec3 ph\u00e1t tri\u1ec3n \u0111\u01b0\u1ee3c\u201d.<\/p>\n

Lu\u1eadt s\u01b0 Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c, C\u00f4ng ty Lu\u1eadt ANVI cho r\u1eb1ng, vi\u1ec7c \u0111\u01b0a ra quy \u0111\u1ecbnh l\u00e3i vay kh\u00f4ng v\u01b0\u1ee3t ng\u01b0\u1ee1ng 20% t\u1ed5ng l\u1ee3i nhu\u1eadn l\u00e0 ch\u01b0a h\u1ee3p l\u00fd. B\u1edfi theo quy \u0111\u1ecbnh, c\u00e1c DN \u0111\u1ec1u c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb c\u00e1c lo\u1ea1i chi ph\u00ed n\u1ebfu l\u00e0 h\u1ee3p l\u00fd, h\u1ee3p l\u1ec7. \u0110\u1eb7c bi\u1ec7t, trong khi DN n\u01b0\u1edbc ngo\u00e0i th\u01b0\u1eddng ch\u1ec9 s\u1eed d\u1ee5ng ngu\u1ed3n v\u1ed1n vay v\u1edbi t\u1ef7 l\u1ec7 nh\u1ecf b\u00ean c\u1ea1nh ngu\u1ed3n v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu th\u00ec ng\u01b0\u1ee3c l\u1ea1i, h\u1ea7u h\u1ebft DN trong n\u01b0\u1edbc \u0111\u1ec1u c\u00f3 chung \u0111\u1eb7c \u0111i\u1ec3m l\u00e0 s\u1eed d\u1ee5ng ngu\u1ed3n v\u1ed1n vay r\u1ea5t l\u1edbn, \u0111\u1ebfn 70 – 80%. Th\u1eadm ch\u00ed n\u1ebfu c\u00f3 d\u1ef1 \u00e1n kh\u1ea3 thi v\u1edbi kh\u1ea3 n\u0103ng sinh l\u1eddi cao th\u00ec ng\u00e2n h\u00e0ng c\u00f3 th\u1ec3 cho vay l\u00ean \u0111\u1ebfn g\u1ea7n 100% c\u0169ng l\u00e0 b\u00ecnh th\u01b0\u1eddng.<\/em><\/p>\n

\u201cV\u00ec v\u1eady, quy \u0111\u1ecbnh n\u00e0y s\u1ebd khi\u1ebfn DN m\u1ea5t t\u00ednh ch\u1ee7 \u0111\u1ed9ng v\u00e0 c\u01a1 h\u1ed9i trong ph\u00e1t tri\u1ec3n kinh doanh, m\u1edf r\u1ed9ng \u0111\u1ea7u t\u01b0 s\u1ea3n xu\u1ea5t\u201d, \u00f4ng \u0110\u1ee9c b\u0103n kho\u0103n.<\/em><\/p>\n

N\u00ean \u00e1p d\u1ee5ng linh ho\u1ea1t h\u01a1n<\/strong><\/p>\n

N\u1ed9i dung \u201ckh\u1ed1ng ch\u1ebf chi ph\u00ed l\u00e3i vay\u201d c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 20 \u0111\u01b0\u1ee3c x\u00e2y d\u1ef1ng \u0111\u00e3 ti\u1ec7m c\u1eadn g\u1ea7n h\u01a1n h\u01b0\u1edbng d\u1eabn c\u1ee7a OECD v\u00e0 c\u00e1c ch\u01b0\u01a1ng tr\u00ecnh h\u00e0nh \u0111\u1ed9ng BEPS (ch\u1ed1ng x\u00f3i m\u00f2n ngu\u1ed3n thu) tuy nhi\u00ean so v\u1edbi OECD th\u00ec v\u1eabn ch\u01b0a \u0111\u01b0a h\u1ebft c\u00e1c \u0111i\u1ec1u ki\u1ec7n c\u1ea7n v\u00e0 \u0111\u1ee7 khi kh\u1ed1ng ch\u1ebf chi ph\u00ed l\u00e3i vay.<\/p>\n

Li\u00ean quan \u0111\u1ebfn chi ph\u00ed l\u00e3i vay n\u00e0y, theo Lu\u1eadt s\u01b0 Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c, Vi\u1ec7t Nam n\u00ean h\u1ecdc t\u1eadp th\u00eam kinh nghi\u1ec7m c\u1ee7a OECD, \u00e1p d\u1ee5ng theo h\u01b0\u1edbng \u201cm\u1edf\u201d h\u01a1n.<\/p>\n

C\u1ee5 th\u1ec3, OECD \u0111\u01b0a ra c\u00e1c quy \u0111\u1ecbnh kh\u00e1c bi\u1ec7t nh\u01b0 cho ph\u00e9p t\u00ednh tr\u00ean chi ph\u00ed l\u00e3i vay r\u00f2ng (ph\u1ea7n chi ph\u00ed l\u00e3i vay v\u01b0\u1ee3t thu nh\u1eadp l\u00e3i vay); cho ph\u00e9p DN chuy\u1ec3n sang k\u1ef3 sau chi ph\u00ed l\u00e3i vay b\u1ecb lo\u1ea1i v\u00ec v\u01b0\u1ee3t qu\u00e1 m\u1ee9c kh\u1ed1ng ch\u1ebf.<\/p>\n

\u0110\u1eb7c bi\u1ec7t OECD \u00e1p d\u1ee5ng th\u00eam 1 t\u1ef7 l\u1ec7 bi\u1ebfn \u0111\u1ed9ng b\u00ean c\u1ea1nh t\u1ef7 l\u1ec7 c\u1ed1 \u0111\u1ecbnh 20%. C\u1ee5 th\u1ec3: N\u1ebfu t\u1ef7 l\u1ec7 chi ph\u00ed l\u00e3i vay v\u1edbi b\u00ean th\u1ee9 ba\/l\u1ee3i nhu\u1eadn tr\u01b0\u1edbc thu\u1ebf ch\u01b0a tr\u1eeb chi ph\u00ed l\u00e3i vay v\u00e0 chi ph\u00ed kh\u1ea5u hao tr\u00ean b\u00e1o c\u00e1o h\u1ee3p nh\u1ea5t c\u1ee7a to\u00e0n t\u1eadp \u0111o\u00e0n l\u1edbn h\u01a1n 20% th\u00ec cho ph\u00e9p \u00e1p d\u1ee5ng t\u1ef7 l\u1ec7 n\u00e0y cho t\u1eebng c\u00f4ng ty th\u00e0nh vi\u00ean trong t\u1eadp \u0111o\u00e0n.<\/p>\n

Tr\u01b0\u1eddng h\u1ee3p t\u1eadp \u0111o\u00e0n c\u00f3 c\u00f4ng ty th\u00e0nh vi\u00ean c\u00f3 EBITDA (l\u1ee3i nhu\u1eadn tr\u01b0\u1edbc thu\u1ebf ch\u01b0a tr\u1eeb chi ph\u00ed l\u00e3i vay v\u00e0 chi ph\u00ed kh\u1ea5u hao) \u00e2m ho\u1eb7c th\u1eadm ch\u00ed EBITDA c\u1ee7a to\u00e0n t\u1eadp \u0111o\u00e0n \u00e2m th\u00ec c\u00f4ng ty th\u00e0nh vi\u00ean v\u1eabn s\u1ebd \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb to\u00e0n b\u1ed9 chi ph\u00ed l\u00e3i vay ph\u00e1t sinh trong k\u1ef3 n\u1ebfu t\u1ed5ng chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb c\u1ee7a t\u1eadp \u0111o\u00e0n kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 t\u1ed5ng chi ph\u00ed l\u00e3i vay c\u1ee7a t\u1eadp \u0111o\u00e0n t\u1eeb b\u00ean th\u1ee9 ba trong k\u1ef3. C\u00e1c c\u00f4ng ty c\u00f3 EBITDA d\u01b0\u01a1ng v\u1eabn \u00e1p d\u1ee5ng quy \u0111\u1ecbnh kh\u1ed1ng ch\u1ebf 20% ho\u1eb7c t\u1ef7 l\u1ec7 chi ph\u00ed l\u00e3i vay b\u00ean th\u1ee9 ba\/l\u1ee3i nhu\u1eadn tr\u01b0\u1edbc thu\u1ebf ch\u01b0a tr\u1eeb chi ph\u00ed l\u00e3i vay v\u00e0 chi ph\u00ed kh\u1ea5u hao n\u1ebfu t\u1ef7 l\u1ec7 n\u00e0y l\u1edbn h\u01a1n 20%.<\/p>\n

Ngo\u00e0i ra, h\u00e0nh \u0111\u1ed9ng BEPS khuy\u1ebfn ngh\u1ecb c\u00e1c n\u01b0\u1edbc c\u1ea7n cho ph\u00e9p DN \u0111\u1ee7 th\u1eddi gian s\u1eafp x\u1ebfp l\u1ea1i ngu\u1ed3n v\u1ed1n n\u00e0y.<\/p>\n

Do \u0111\u00f3, nhi\u1ec1u DN hy v\u1ecdng r\u1eb1ng, th\u00f4ng t\u01b0 h\u01b0\u1edbng d\u1eabn th\u1ef1c hi\u1ec7n Ngh\u1ecb \u0111\u1ecbnh 20 s\u1ebd \u0111\u01b0\u1ee3c x\u00e2y d\u1ef1ng theo h\u01b0\u1edbng c\u1edfi m\u1edf h\u01a1n \u0111\u1ec3 t\u1ea1o \u0111i\u1ec1u ki\u1ec7n cho DN ph\u00e1t tri\u1ec3n.<\/p>\n

Ho\u00e0i Nam<\/strong><\/p>\n

———–<\/p>\n

Vietnamnet (T\u00e0i ch\u00ednh) 10-5-2017:<\/em><\/strong><\/p>\n

http:\/\/vietnamnet.vn\/vn\/kinh-doanh\/tai-chinh\/khong-che-chi-phi-lai-vay-duoc-tru-khong-qua-20-troi-tay-dn-371783.html<\/a><\/em><\/p>\n

(160\/1.359)<\/em>","protected":false},"excerpt":{"rendered":"

(VNN) – Khi b\u1ecb kh\u1ed1ng ch\u1ebf t\u1ed5ng chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 20%, DN c\u00f3 th\u1ec3 l\u00e2m c\u1ea3nh \u201c\u0111\u00f3i v\u1ed1n\u201d, d\u1ef1 \u00e1n \u0111\u00ecnh tr\u1ec7. Trong khi \u0111\u00f3, ng\u00e2n h\u00e0ng v\u1ed1n \u0111ang ch\u1ecbu nhi\u1ec1u kh\u00f3 kh\u0103n c\u0169ng b\u1ecb \u1ea3nh h\u01b0\u1edfng kh\u00f4ng nh\u1ecf do nhu c\u1ea7u c\u1ee7a DN c\u00f3 th\u1ec3 […]<\/p>\n","protected":false},"author":3,"featured_media":26887,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[17,26],"tags":[],"class_list":["post-26883","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-binh-luan-gop-y","category-legal-media"],"acf":[],"yoast_head":"\n1.306. 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