{"id":32589,"date":"2013-04-11T09:10:48","date_gmt":"2013-04-11T02:10:48","guid":{"rendered":"https:\/\/anvilaw.com\/vi\/?p=32589"},"modified":"2022-07-08T20:20:20","modified_gmt":"2022-07-08T13:20:20","slug":"344-khong-che-chi-phi-quang-cao-la-troi-doanh-nghiep","status":"publish","type":"post","link":"https:\/\/anvilaw.com\/vi\/344-khong-che-chi-phi-quang-cao-la-troi-doanh-nghiep\/","title":{"rendered":"344. Kh\u1ed1ng ch\u1ebf chi ph\u00ed qu\u1ea3ng c\u00e1o l\u00e0 tr\u00f3i doanh nghi\u1ec7p?"},"content":{"rendered":"(VOV.vn) – Trong \u0111i\u1ec1u ki\u1ec7n hi\u1ec7n nay, chi cho s\u1ea3n xu\u1ea5t 1 th\u00ec b\u00e1n h\u00e0ng ph\u1ea3i 9-10. B\u00e1n h\u00e0ng m\u1edbi l\u00e0 y\u1ebfu t\u1ed1 quy\u1ebft \u0111\u1ecbnh th\u00e0nh b\u1ea1i c\u1ee7a DN.<\/em><\/p>\n

B\u1ed9 T\u00e0i ch\u00ednh \u0111\u1ec1 ngh\u1ecb s\u1eeda \u0111\u1ed5i n\u1ed9i dung \u0111i\u1ec3m n, kho\u1ea3n 2, \u0111i\u1ec1u 9 Lu\u1eadt thu\u1ebf TNDN, theo \u0111\u00f3 n\u00e2ng t\u1ef7 l\u1ec7 kh\u1ed1ng ch\u1ebf chi ph\u00ed qu\u1ea3ng c\u00e1o, khuy\u1ebfn m\u1ea1i t\u1eeb 10% l\u00ean 15% (b\u1ecf qui \u0111\u1ecbnh \u01b0u \u0111\u00e3i \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p m\u1edbi th\u00e0nh l\u1eadp (15%), \u0111\u1ed3ng th\u1eddi r\u00e0 so\u00e1t lo\u1ea1i b\u1ecf m\u1ed9t s\u1ed1 kho\u1ea3n chi ra kh\u1ecfi di\u1ec7n chi ph\u00ed kh\u1ed1ng ch\u1ebf.<\/p>\n

\u00d4ng \u0110inh S\u1ef9 D\u0169ng \u2013 V\u1ee5 Ph\u00e1p lu\u1eadt (V\u0103n ph\u00f2ng Ch\u00ednh ph\u1ee7) b\u00e0y t\u1ecf \u0111\u1ed3ng t\u00ecnh v\u1edbi vi\u1ec7c lo\u1ea1i b\u1ecf m\u1ed9t s\u1ed1 kho\u1ea3n chi nh\u01b0 chi\u1ebft kh\u1ea5u thanh to\u00e1n, chi b\u00e1o bi\u1ebfu, b\u00e1o t\u1eb7ng. Tuy nhi\u00ean, \u0111\u1ed1i v\u1edbi vi\u1ec7c n\u00e2ng t\u1ef7 l\u1ec7 kh\u1ed1ng ch\u1ebf l\u00ean 15% , kh\u00f4ng ph\u00e2n bi\u1ec7t doanh nghi\u1ec7p m\u1edbi, c\u0169 th\u00ec c\u1ea7n c\u00f3 s\u1ef1 c\u00e2n nh\u1eafc th\u00eam. Lu\u1eadt hi\u1ec7n h\u00e0nh qui \u0111\u1ecbnh l\u00e0 10%, doanh nghi\u1ec7p m\u1edbi th\u00e0nh l\u1eadp l\u00e0 15%. Vi\u1ec7c s\u1eeda \u0111\u1ed5i n\u00e0y c\u0169ng s\u1ebd t\u00e1c \u0111\u1ed9ng \u0111\u1ebfn gi\u1ea3m thu ng\u00e2n s\u00e1ch, nh\u1ea5t l\u00e0 khi \u0111\u1ed3ng th\u1eddi s\u1eeda \u0111\u1ed5i gi\u1ea3m thu\u1ebf su\u1ea5t. \u201cB\u1ed9 T\u00e0i ch\u00ednh m\u1edbi ch\u1ec9 c\u0103n c\u1ee9 v\u00e0o th\u1ef1c ti\u1ec5n \u00fd ki\u1ebfn doanh nghi\u1ec7p ch\u01b0a c\u00f3 th\u00f4ng tin v\u1ec1 kinh nghi\u1ec7m qu\u1ed1c t\u1ebf, v\u1ec1 \u0111\u00e1nh gi\u00e1 t\u00e1c \u0111\u1ed9ng \u0111\u1ebfn thu ng\u00e2n s\u00e1ch\u201d \u2013 \u00f4ng D\u0169ng n\u00f3i.<\/p>\n

Ngo\u00e0i ra, c\u0169ng c\u00f3 \u00fd ki\u1ebfn cho r\u1eb1ng, n\u00ean b\u1ecf qui \u0111\u1ecbnh kh\u1ed1ng ch\u1ebf n\u00e0y m\u00e0 th\u1ef1c hi\u1ec7n kh\u1ea5u tr\u1eeb th\u1ef1c t\u1ebf theo h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb. Theo quan \u0111i\u1ec3m c\u1ee7a \u00f4ng D\u0169ng, v\u1eabn n\u00ean duy tr\u00ec qui \u0111\u1ecbnh n\u00e0y, tuy nhi\u00ean n\u00ean th\u1ef1c hi\u1ec7n theo nguy\u00ean t\u1eafc kh\u1ea5u tr\u1eeb theo th\u1ef1c t\u1ebf h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb \u0111\u1ec3 doanh nghi\u1ec7p quen d\u1ea7n v\u1edbi k\u1ef7 lu\u1eadt k\u1ebf to\u00e1n, ki\u1ec3m to\u00e1n, nh\u01b0ng c\u0169ng c\u1ea7n ph\u1ea3i kh\u1ed1ng ch\u1ebf m\u1ee9c t\u1ed1i \u0111a. Quy \u0111\u1ecbnh 10% nh\u01b0 hi\u1ec7n h\u00e0nh l\u00e0 ph\u00f9 h\u1ee3p, \u0111\u1ed3ng th\u1eddi c\u0169ng th\u1ec3 hi\u1ec7n \u0111\u01b0\u1ee3c ch\u00ednh s\u00e1ch \u01b0u \u0111\u00e3i c\u1ee7a Nh\u00e0 n\u01b0\u1edbc \u0111\u1ed1i v\u1edbi DN m\u1edbi th\u00e0nh l\u1eadp (\u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng m\u1ee9c 15%), v\u1eeba th\u1ec3 hi\u1ec7n ch\u00ednh s\u00e1ch khuy\u1ebfn kh\u00edch \u0111\u1ea7u t\u01b0, ph\u1ea3n \u00e1nh \u0111\u00fang chi ph\u00ed th\u1ef1c c\u1ee7a DN m\u1edbi th\u00e0nh l\u1eadp so v\u1edbi DN c\u0169 \u0111\u00e3 \u1ed5n \u0111\u1ecbnh.<\/p>\n

B\u00e0y t\u1ecf s\u1ef1 kh\u00f4ng \u0111\u1ed3ng t\u00ecnh v\u1edbi n\u1ed9i dung s\u1eeda \u0111\u1ed5i n\u00e0y, Lu\u1eadt s\u01b0 Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c cho r\u1eb1ng, c\u00e1c kho\u1ea3n chi n\u00e0y d\u00f9 c\u00f3 \u0111\u1ee7 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb h\u1ee3p ph\u00e1p, h\u1ee3p l\u1ec7 100% nh\u01b0ng c\u0169ng ch\u01b0a ch\u1eafc \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed. \u0110\u00e2y l\u00e0 \u0111i\u1ec1u r\u00f5 r\u00e0ng tr\u00e1i v\u1edbi nguy\u00ean t\u1eafc c\u01a1 b\u1ea3n c\u1ee7a h\u1ea1ch to\u00e1n kinh doanh, ph\u1ee7 nh\u1eadn th\u1ef1c t\u1ebf ho\u00e0n to\u00e0n c\u1ea7n thi\u1ebft v\u00e0 ch\u00ednh \u0111\u00e1ng, \u0111\u00f3 l\u00e0 kh\u00f4ng ph\u1ea3i s\u1ea3n xu\u1ea5t m\u00e0 b\u00e1n h\u00e0ng m\u1edbi l\u00e0 y\u1ebfu t\u1ed1 quy\u1ebft \u0111\u1ecbnh th\u00e0nh b\u1ea1i trong n\u1ec1n kinh t\u1ebf th\u1ecb tr\u01b0\u1eddng. V\u00e0 trong tr\u01b0\u1eddng h\u1ee3p \u0111\u00f3, c\u00f3 khi kinh doanh b\u1ecb l\u1ed7 v\u1ed1n, nh\u01b0ng v\u1eabn b\u1ecb ph\u00e1p lu\u1eadt coi l\u00e0 c\u00f3 l\u00e3i v\u00e0 ph\u1ea3i n\u1ed9p thu\u1ebf thu nh\u1eadp DN. Do \u0111\u00f3, c\u1ea7n ph\u1ea3i b\u1ecf gi\u1edbi h\u1ea1n n\u00e0y ho\u1eb7c n\u1ebfu kh\u00f4ng b\u1ecf th\u00ec c\u0169ng ph\u1ea3i n\u00e2ng t\u1ef7 l\u1ec7 kh\u1ed1ng ch\u1ebf l\u00ean \u00edt nh\u1ea5t l\u00e0 50%. <\/em><\/p>\n

\u201cQuan tr\u1ecdng l\u00e0 c\u00e1c chi ph\u00ed c\u00f3 th\u1eadt hay kh\u00f4ng ch\u1ee9 kh\u00f4ng ph\u1ea3i l\u00e0 bao nhi\u00eau, v\u00ec chi ph\u00ed h\u1ee3p l\u1ec7, h\u1ee3p ph\u00e1p c\u1ee7a DN n\u00e0y th\u00ec c\u0169ng ch\u00ednh l\u00e0 thu nh\u1eadp c\u1ee7a DN ho\u1eb7c c\u00e1 nh\u00e2n kh\u00e1c. \u0110\u00e3 y\u00eau c\u1ea7u c\u00e1c kho\u1ea3n \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u1ea3i h\u1ee3p ph\u00e1p th\u00ec c\u0169ng c\u1ea7n n\u1edbi l\u1ecfng c\u00e1c con s\u1ed1 \u201cch\u1ebft\u201d tr\u00f3i ch\u00e2n, tr\u00f3i tay doanh nghi\u1ec7p\u201d \u2013 \u00f4ng \u0110\u1ee9c n\u00f3i.<\/em><\/p>\n

Vi\u1ec7c n\u1edbi 15% chi cho qu\u1ea3ng c\u00e1o cho DN 3 n\u0103m \u0111\u1ea7u theo \u00f4ng \u0110\u1ee9c, kh\u00f4ng c\u00f3 ngh\u0129a l\u00fd g\u00ec, v\u00ec trong kho\u1ea3ng th\u1eddi gian n\u00e0y t\u1edbi 90% DN ch\u01b0a l\u00e0m \u0111\u01b0\u1ee3c g\u00ec. <\/em><\/p>\n

V\u1ec1 quan \u0111i\u1ec3m, kh\u1ed1ng ch\u1ebf m\u1ee9c chi n\u00e0y \u0111\u1ec3 tr\u00e1nh t\u00ecnh tr\u1ea1ng \u201cc\u00e1 l\u1edbn nu\u1ed1t c\u00e1 b\u00e9\u201d, \u00f4ng \u0110\u1ee9c cho r\u1eb1ng, th\u1ef1c ra, v\u1edbi c\u00e1c DN l\u1edbn, n\u1ebfu ch\u00fang ta c\u00f3 kh\u1ed1ng ch\u1ebf 1% \u00a0h\u1ecd v\u1eabn qu\u1ea3ng c\u00e1o \u00e1p \u0111\u1eb7t t\u1ea5t c\u1ea3 c\u00e1c k\u00eanh truy\u1ec1n th\u00f4ng. C\u00e1c DN v\u1eeba v\u00e0 nh\u1ecf s\u1ebd kh\u00f4ng th\u1ec3 c\u1ea1nh tranh n\u1ed5i. H\u1ecd l\u00e0 DN nh\u1ecf nh\u01b0ng l\u1ea1i kh\u00f4ng nh\u1ecf ch\u00fat n\u00e0o v\u00ec \u0111\u00e2y l\u00e0 l\u1ef1c l\u01b0\u1ee3ng chi\u1ebfm \u0111\u1ebfn 97% trong t\u1ed5ng s\u1ed1 DN. B\u00e2y gi\u1edd ch\u1ec9 c\u00f2n ta v\u00e0 Trung Qu\u1ed1c l\u00e0 kh\u1ed1ng ch\u1ebf chi ph\u00ed qu\u1ea3ng c\u00e1o, nh\u01b0ng Trung Qu\u1ed1c l\u1ea1i kh\u1ed1ng ch\u1ebf tr\u00ean doanh thu, ch\u1ee9 kh\u00f4ng c\u00f3 chuy\u1ec7n lo\u1ea1i tr\u1eeb chi ph\u00ed. Vi\u1ec7c n\u00e2ng l\u00ean 15% l\u00e0 qu\u00e1 th\u1ea5p v\u00e0 r\u00f5 r\u00e0ng l\u00e0 m\u1ed9t s\u1ef1 kh\u00f4ng th\u1ec3 ch\u1ea5p nh\u1eadn \u0111\u01b0\u1ee3c v\u00ec chi ph\u00ed c\u1ee7a DN l\u00e0 qu\u00e1 h\u1ee3p l\u1ec7. \u201cT\u00f4i s\u1ea3n xu\u1ea5t, kinh doanh th\u00ec t\u00f4i ph\u1ea3i chi ti\u00eau ch\u1ee9 c\u00f3 \u0103n gian, ph\u00ed ph\u1ea1m, \u0111\u00fat t\u00fai hay \u0103n c\u1eafp \u0111\u00e2u\u201d \u2013 \u00f4ng \u0110\u1ee9c n\u00f3i. <\/em><\/p>\n

\u0110\u1ed3ng t\u00ecnh v\u1edbi quan \u0111i\u1ec3m n\u00e0y, TS Nguy\u1ec5n Th\u1ecb Lan H\u01b0\u01a1ng (Khoa Lu\u1eadt \u2013 DDHQG H\u00e0 N\u1ed9i) cho r\u1eb1ng, qui \u0111\u1ecbnh n\u00e0y ch\u01b0a \u0111\u1ea3m b\u1ea3o c\u00f4ng b\u1eb1ng khi \u0111\u00e1nh \u0111\u1ed3ng \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p kh\u00f4ng c\u00e2n nh\u1eafc \u0111\u1ebfn v\u1ecb tr\u00ed y\u1ebfu th\u1ebf c\u1ee7a DNNVV v\u00e0 DN m\u1edbi th\u00e0nh l\u1eadp. M\u1eb7c d\u00f9, theo thi\u1ebft k\u1ebf c\u1ee7a d\u1ef1 th\u1ea3o, c\u00e1c DN n\u00e0y \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng \u01b0u \u0111\u00e3i thu\u1ebf trong \u0111\u1ecba b\u00e0n v\u00e0 l\u0129nh v\u1ef1c \u0111\u1ea7u t\u01b0 theo Lu\u1eadt hi\u1ec7n h\u00e0nh c\u00f2n \u0111\u01b0\u1ee3c h\u01b0\u1edfng thu\u1ebf su\u1ea5t TNDN \u01b0u \u0111\u00e3i h\u01a1n so v\u1edbi thu\u1ebf su\u1ea5t ph\u1ed5 th\u00f4ng nh\u01b0ng c\u00e1c qui \u0111\u1ecbnh \u01b0u \u0111\u00e3i n\u00e0y kh\u00f4ng li\u00ean quan tr\u1ef1c ti\u1ebfp \u0111\u1ebfn x\u00e1c \u0111\u1ecbnh chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb. Ph\u01b0\u01a1ng \u00e1n x\u00e1c \u0111\u1ecbnh chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb theo h\u01b0\u1edbng \u0111i\u1ec1u ch\u1ec9nh h\u1ee3p l\u00fd ph\u00f9 h\u1ee3p v\u1edbi chi ph\u00ed th\u1ef1c t\u1ebf v\u1ec1 ti\u1ebfp th\u1ecb, qu\u1ea3ng c\u00e1o, khuy\u1ebfn m\u1ea1i\u2026 c\u1ee7a DN b\u1ecf ra ch\u01b0a \u0111\u01b0\u1ee3c \u0111\u1ec1 c\u1eadp. V\u00ec th\u1ebf, r\u1ea5t d\u1ec5 x\u1ea3y ra chuy\u1ec7n DN ch\u01b0a \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb h\u1ebft chi ph\u00ed s\u1ebd t\u00ecm m\u1ecdi c\u00e1ch \u0111\u1ec3 tr\u1eeb h\u1ebft b\u1eb1ng gian l\u1eadn h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb chi ph\u00ed. C\u00f2n DN kh\u00f4ng c\u00f3 c\u00e1ch n\u00e0o \u0111i\u1ec1u ch\u1ec9nh ph\u00f9 h\u1ee3p v\u1edbi \u0111\u1ecbnh m\u1ee9c kh\u1ea5u tr\u1eeb th\u00ec ph\u1ea3i ch\u1ea5p nh\u1eadn ch\u1ecbu thi\u1ec7t do thu\u1ebf TNDN th\u1ef1c ch\u1ea5t \u0111\u00e1nh v\u00e0o l\u1ee3i nhu\u1eadn th\u1ef1c thu.<\/p>\n

TS Lan H\u01b0\u01a1ng c\u0169ng cho r\u1eb1ng, b\u00ean c\u1ea1nh ph\u01b0\u01a1ng \u00e1n kh\u1ea5u tr\u1eeb chi ph\u00ed theo t\u1ef7 l\u1ec7 ph\u1ea7n tr\u0103m\/t\u1ed5ng chi ph\u00ed, c\u1ea7n \u0111\u01b0a ra ph\u01b0\u01a1ng \u00e1n kh\u1ea5u tr\u1eeb chi ph\u00ed\/t\u1ed5ng doanh thu v\u00e0 \u0111\u00e1nh gi\u00e1 s\u1ef1 t\u00e1c \u0111\u1ed9ng \u0111\u1ebfn b\u1ea3o \u0111\u1ea3m c\u00f4ng b\u1eb1ng cho c\u00e1c DN.<\/p>\n

ngo\u00e0i \u0111\u1ea3m b\u1ea3o c\u00f4ng b\u1eb1ng, TS Nguy\u1ec5n Minh Phong c\u0169ng kh\u1eb3ng \u0111\u1ecbnh, vi\u1ec7c gi\u1ea3m tr\u1eeb chi ph\u00ed qu\u1ea3ng c\u00e1o cho DN c\u1ea7n khuy\u1ebfn kh\u00edch t\u00ednh minh b\u1ea1ch kinh doanh c\u1ee7a DN; tr\u00e1nh c\u00e0o b\u1eb1ng m\u00e0 theo t\u00ednh ch\u1ea5t c\u1ee7a t\u1eebng nh\u00f3m ng\u00e0nh v\u00e0 t\u00ednh th\u1eddi gian c\u1ee7a qu\u1ea3ng c\u00e1o; theo m\u1ee5c ti\u00eau s\u1eed d\u1ee5ng s\u1ea3n ph\u1ea9m\u2026\/.<\/p>\n

V\u0169 H\u1ea1nh\/VOV online<\/p>\n

———————<\/p>\n

VOV 11-01-2013:<\/em><\/strong><\/p>\n

http:\/\/vov.vn\/Kinh-te\/Khong-che-chi-phi-quang-cao-la-troi-doanh-nghiep\/257388.vov<\/a><\/em><\/p>\n

(439\/1.105)<\/em>","protected":false},"excerpt":{"rendered":"

(VOV.vn) – Trong \u0111i\u1ec1u ki\u1ec7n hi\u1ec7n nay, chi cho s\u1ea3n xu\u1ea5t 1 th\u00ec b\u00e1n h\u00e0ng ph\u1ea3i 9-10. B\u00e1n h\u00e0ng m\u1edbi l\u00e0 y\u1ebfu t\u1ed1 quy\u1ebft \u0111\u1ecbnh th\u00e0nh b\u1ea1i c\u1ee7a DN. B\u1ed9 T\u00e0i ch\u00ednh \u0111\u1ec1 ngh\u1ecb s\u1eeda \u0111\u1ed5i n\u1ed9i dung \u0111i\u1ec3m n, kho\u1ea3n 2, \u0111i\u1ec1u 9 Lu\u1eadt thu\u1ebf TNDN, theo \u0111\u00f3 n\u00e2ng t\u1ef7 l\u1ec7 kh\u1ed1ng ch\u1ebf chi […]<\/p>\n","protected":false},"author":2,"featured_media":32590,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[17,26],"tags":[],"class_list":["post-32589","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-binh-luan-gop-y","category-legal-media"],"acf":[],"yoast_head":"\n344. Kh\u1ed1ng ch\u1ebf chi ph\u00ed qu\u1ea3ng c\u00e1o l\u00e0 tr\u00f3i doanh nghi\u1ec7p? - 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\/344-khong-che-chi-phi-quang-cao-la-troi-doanh-nghiep\/\" \/>\n<meta property=\"og:locale\" content=\"vi_VN\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"[:vi]344. Kh\u1ed1ng ch\u1ebf chi ph\u00ed qu\u1ea3ng c\u00e1o l\u00e0 tr\u00f3i doanh nghi\u1ec7p?[:] - ANVI Law Firm\" \/>\n<meta property=\"og:description\" content=\"(VOV.vn) – Trong \u0111i\u1ec1u ki\u1ec7n hi\u1ec7n nay, chi cho s\u1ea3n xu\u1ea5t 1 th\u00ec b\u00e1n h\u00e0ng ph\u1ea3i 9-10. B\u00e1n h\u00e0ng m\u1edbi l\u00e0 y\u1ebfu t\u1ed1 quy\u1ebft \u0111\u1ecbnh th\u00e0nh b\u1ea1i c\u1ee7a DN. 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