{"id":38514,"date":"2023-12-08T10:42:42","date_gmt":"2023-12-08T03:42:42","guid":{"rendered":"https:\/\/anvilaw.com\/vi\/?p=38514"},"modified":"2024-10-14T14:44:29","modified_gmt":"2024-10-14T07:44:29","slug":"4-205-quy-dinh-ap-tran-lai-vay-30-tai-nghi-dinh-132-troi-chan-doanh-nghiep","status":"publish","type":"post","link":"https:\/\/anvilaw.com\/vi\/4-205-quy-dinh-ap-tran-lai-vay-30-tai-nghi-dinh-132-troi-chan-doanh-nghiep\/","title":{"rendered":"4.205. Quy \u0111\u1ecbnh \u00e1p tr\u1ea7n l\u00e3i vay 30% t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 132: \u201cTr\u00f3i ch\u00e2n\u201d doanh nghi\u1ec7p"},"content":{"rendered":"

Quy \u0111\u1ecbnh \u00e1p tr\u1ea7n l\u00e3i vay 30% t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 132: \u201cTr\u00f3i ch\u00e2n\u201d doanh nghi\u1ec7p<\/span><\/h4>\n
(TTTC) \u2013 Hi\u1ec3u m\u1ed9t c\u00e1ch \u0111\u01a1n gi\u1ea3n, n\u1ebfu nh\u01b0 t\u1ed5ng chi ph\u00ed l\u00e3i vay c\u1ee7a doanh nghi\u1ec7p qu\u00e1 m\u1ee9c tr\u1ea7n 30% th\u00ec s\u1ebd kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh l\u00e0 chi ph\u00ed h\u1ee3p l\u00fd \u0111\u1ec3 kh\u1ea5u tr\u1eeb thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p.<\/strong><\/h5>\n
Doanh nghi\u1ec7p than kh\u00f3 v\u1edbi quy \u0111\u1ecbnh \u00e1p tr\u1ea7n l\u00e3i vay 30%<\/strong><\/h5>\n

Theo Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 132\/2020, c\u00e1c doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft \u0111\u01b0\u1ee3c t\u00ednh t\u1ed5ng chi ph\u00ed l\u00e3i vay (sau khi tr\u1eeb l\u00e3i ti\u1ec1n g\u1eedi v\u00e0 l\u00e3i cho vay ph\u00e1t sinh trong k\u1ef3) \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 30% t\u1ed5ng l\u1ee3i nhu\u1eadn thu\u1ea7n. C\u00e1c doanh nghi\u1ec7p cho r\u1eb1ng, quy \u0111\u1ecbnh n\u00e0y v\u1eeba \u201ctr\u00f3i ch\u00e2n\u201d doanh nghi\u1ec7p, v\u1eeba kh\u00f4ng ch\u1ed1ng \u0111\u01b0\u1ee3c chuy\u1ec3n gi\u00e1.<\/p>\n

Hi\u1ec3u m\u1ed9t c\u00e1ch \u0111\u01a1n gi\u1ea3n, n\u1ebfu nh\u01b0 t\u1ed5ng chi ph\u00ed l\u00e3i vay c\u1ee7a doanh nghi\u1ec7p qu\u00e1 m\u1ee9c tr\u1ea7n 30% th\u00ec s\u1ebd kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh l\u00e0 chi ph\u00ed h\u1ee3p l\u00fd \u0111\u1ec3 kh\u1ea5u tr\u1eeb thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p.<\/p>\n

Sau 3 n\u0103m \u00e1p d\u1ee5ng quy \u0111\u1ecbnh n\u00e0y, c\u00e1c doanh nghi\u1ec7p cho bi\u1ebft h\u1ecd \u0111\u00e3 g\u1eb7p nhi\u1ec1u kh\u00f3 kh\u0103n. \u0110\u1eb7c bi\u1ec7t, t\u1eeb n\u1eeda cu\u1ed1i n\u0103m 2022 \u0111\u1ebfn nay, l\u00e3i su\u1ea5t t\u0103ng m\u1ea1nh khi\u1ebfn chi ph\u00ed l\u00e3i vay c\u1ee7a nhi\u1ec1u doanh nghi\u1ec7p v\u01b0\u1ee3t tr\u1ea7n cho ph\u00e9p t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 132. \u0110i\u1ec1u n\u00e0y c\u00f3 ngh\u0129a l\u00e0 c\u00e1c doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p th\u00eam thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p, khi\u1ebfn doanh nghi\u1ec7p \u0111\u00e3 kh\u00f3 kh\u0103n l\u1ea1i c\u00e0ng th\u00eam kh\u00f3.<\/p>\n

Tr\u01b0\u1edbc t\u00ecnh tr\u1ea1ng n\u00e0y, nhi\u1ec1u doanh nghi\u1ec7p, hi\u1ec7p h\u1ed9i li\u00ean t\u1ee5c \u0111\u1ec1 xu\u1ea5t nhanh ch\u00f3ng s\u1eeda \u0111\u1ed5i Ngh\u1ecb \u0111\u1ecbnh 132 \u0111\u1ec3 th\u00e1o g\u1ee1 kh\u00f3 kh\u0103n cho doanh nghi\u1ec7p.<\/p>\n\n\n\n\n
\"Quy<\/td>\n<\/tr>\n
Quy \u0111\u1ecbnh \u00e1p tr\u1ea7n l\u00e3i vay 30% khi\u1ebfn nhi\u1ec1u doanh nghi\u1ec7p g\u1eb7p kh\u00f3 kh\u0103n<\/em><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n
M\u1edbi \u0111\u00e2y, Hi\u1ec7p h\u1ed9i B\u1ea5t \u0111\u1ed9ng s\u1ea3n TP.HCM (HoREA) ki\u1ebfn ngh\u1ecb B\u1ed9 T\u00e0i ch\u00ednh xem x\u00e9t b\u00e3i b\u1ecf quy \u0111\u1ecbnh n\u00e0y v\u00ec kh\u00f4ng h\u1ee3p t\u00ecnh h\u1ee3p l\u00fd.<\/h5>\n

Trong v\u0103n b\u1ea3n ki\u1ebfn ngh\u1ecb, Ch\u1ee7 t\u1ecbch HoREA L\u00ea Ho\u00e0ng Ch\u00e2u cho r\u1eb1ng, chi ph\u00ed l\u00e3i vay ph\u1ee5c v\u1ee5 ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0, s\u1ea3n xu\u1ea5t, kinh doanh c\u1ee7a doanh nghi\u1ec7p l\u00e0 “chi ph\u00ed h\u1ee3p ph\u00e1p” \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i Lu\u1eadt \u0110\u1ea7u t\u01b0 2020 c\u0169ng nh\u01b0 Lu\u1eadt C\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng 2010 quy \u0111\u1ecbnh kh\u00e1ch h\u00e0ng vay v\u1ed1n ph\u1ea3i c\u00f3 “m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng v\u1ed1n h\u1ee3p ph\u00e1p”.<\/p>\n

B\u00ean c\u1ea1nh \u0111\u00f3, l\u00e3i vay l\u00e0 chi ph\u00ed h\u1ee3p ph\u00e1p n\u00ean ph\u1ea3i \u0111\u01b0\u1ee3c nh\u00e0 n\u01b0\u1edbc c\u00f4ng nh\u1eadn v\u00e0 c\u1ea7n ph\u1ea3i \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o t\u1ed5ng chi ph\u00ed ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0, s\u1ea3n xu\u1ea5t, kinh doanh c\u1ee7a doanh nghi\u1ec7p trong n\u0103m t\u00e0i ch\u00ednh. \u0110i\u1ec1u n\u00e0y m\u1edbi ph\u1ea3n \u00e1nh trung th\u1ef1c, \u0111\u1ea7y \u0111\u1ee7, k\u1ecbp th\u1eddi “b\u1ee9c tranh” ho\u1ea1t \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p.<\/p>\n

H\u01a1n n\u1eefa, theo \u00f4ng Ch\u00e2u, quy \u0111\u1ecbnh ph\u1ea7n chi ph\u00ed l\u00e3i vay kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb s\u1ebd chuy\u1ec3n sang k\u1ef3 t\u00ednh thu\u1ebf ti\u1ebfp theo trong th\u1eddi gian kh\u00f4ng qu\u00e1 5 n\u0103m c\u0169ng c\u00f3 th\u1ec3 l\u00e0m thi\u1ec7t th\u00f2i cho c\u00e1c doanh nghi\u1ec7p.<\/p>\n

L\u00fd do l\u00e0 tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p trong th\u1eddi gian 5 n\u0103m ti\u1ebfp theo n\u1ebfu kinh doanh b\u1ecb thua l\u1ed7, h\u00f2a v\u1ed1n, k\u1ec3 c\u1ea3 tr\u01b0\u1eddng h\u1ee3p c\u00f3 l\u00e3i nh\u01b0ng t\u1ed5ng chi ph\u00ed l\u00e3i vay ph\u00e1t sinh kh\u00f4ng th\u1ea5p h\u01a1n m\u1ee9c quy \u0111\u1ecbnh th\u00ec coi nh\u01b0 to\u00e0n b\u1ed9 ph\u1ea7n chi ph\u00ed l\u00e3i vay kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb tr\u01b0\u1edbc \u0111\u00f3 s\u1ebd kh\u00f4ng \u0111\u01b0\u1ee3c chuy\u1ec3n sang k\u1ef3 t\u00ednh thu\u1ebf ti\u1ebfp theo\u2026<\/p>\n

Do v\u1eady, HoREA \u0111\u1ec1 xu\u1ea5t B\u1ed9 T\u00e0i ch\u00ednh xem x\u00e9t s\u1eeda \u0111\u1ed5i quy \u0111\u1ecbnh v\u1ec1 tr\u1ea7n chi ph\u00ed l\u00e3i vay theo h\u01b0\u1edbng ch\u1ec9 \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p n\u01b0\u1edbc ngo\u00e0i c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft, kh\u00f4ng \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p trong n\u01b0\u1edbc.<\/p>\n\n\n\n\n
<\/td>\n<\/tr>\n
Ch\u1ee7 t\u1ecbch HoREA L\u00ea Ho\u00e0ng Ch\u00e2u<\/em><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

C\u0169ng ki\u1ebfn ngh\u1ecb v\u1ec1 v\u1ea5n \u0111\u1ec1 n\u00e0y, Hi\u1ec7p h\u1ed9i Ch\u1ebf bi\u1ebfn v\u00e0 Xu\u1ea5t kh\u1ea9u th\u1ee7y s\u1ea3n Vi\u1ec7t Nam (VASEP) cho hay, ph\u1ea7n l\u1edbn doanh nghi\u1ec7p c\u1ee7a Vi\u1ec7t Nam l\u00e0 nh\u1ecf v\u00e0 v\u1eeba. C\u00e1c doanh nghi\u1ec7p m\u1edbi kh\u1edfi nghi\u1ec7p, n\u00ean ngu\u1ed3n v\u1ed1n ng\u00e2n h\u00e0ng l\u00e0 k\u00eanh ch\u00ednh \u0111\u1ec3 \u0111\u1ea7u t\u01b0, ph\u00e1t tri\u1ec3n.<\/p>\n

Do \u0111\u00f3, VASEP nh\u1ea5n m\u1ea1nh r\u1eb1ng, vi\u1ec7c \u00e1p tr\u1ea7n chi ph\u00ed l\u00e3i vay \u0111\u1ec3 t\u00ednh thu\u1ebf thu nh\u1eadp l\u00e0 kh\u00f4ng h\u1ee3p l\u00fd, g\u00e2y \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn k\u1ebft qu\u1ea3 kinh doanh, c\u0169ng nh\u01b0 d\u00f2ng ti\u1ec1n c\u1ee7a doanh nghi\u1ec7p.<\/p>\n

\u201c\u0110i\u1ec1u n\u00e0y khi\u1ebfn doanh nghi\u1ec7p kh\u00f4ng c\u00f3 \u0111\u1ee7 ti\u1ec1m l\u1ef1c ho\u1eb7c ng\u1ea1i \u0111\u1ea7u t\u01b0, \u0111\u1ed5i m\u1edbi c\u00f4ng ngh\u1ec7. Trong khi \u0111\u1ea7u t\u01b0, \u0111\u1ed5i m\u1edbi l\u00e0 s\u1ed1ng c\u00f2n cho s\u1ef1 ph\u00e1t tri\u1ec3n c\u1ee7a doanh nghi\u1ec7p n\u00f3i ri\u00eang, c\u0169ng nh\u01b0 n\u1ec1n kinh t\u1ebf c\u1ee7a \u0111\u1ea5t n\u01b0\u1edbc n\u00f3i chung\u201d, VASEP n\u00eau.<\/p>\n

Tr\u00f3i doanh nghi\u1ec7p, nh\u01b0ng kh\u00f4ng ch\u1ed1ng \u0111\u01b0\u1ee3c chuy\u1ec3n gi\u00e1<\/strong><\/h5>\n

C\u00f3 th\u1ec3 th\u1ea5y, Ngh\u1ecb \u0111\u1ecbnh 132 nh\u1eb1m m\u1ee5c \u0111\u00edch ch\u1ed1ng chuy\u1ec3n gi\u00e1, tr\u1ed1n thu\u1ebf. Tuy v\u1eady, c\u00e1c chuy\u00ean gia cho r\u1eb1ng quy \u0111\u1ecbnh n\u00e0y \u201ctr\u00f3i nh\u1ea7m ch\u00e2n\u201d v\u00e0 kh\u00f4ng \u0111\u1ea1t \u0111\u01b0\u1ee3c m\u1ee5c ti\u00eau ch\u1ed1ng chuy\u1ec3n gi\u00e1.<\/p>\n

Lu\u1eadt s\u01b0 Nguy\u1ec5n Thanh H\u00e0, Ch\u1ee7 t\u1ecbch C\u00f4ng ty Lu\u1eadt Sblaw cho r\u1eb1ng, b\u1ea5t c\u1eadp c\u1ee7a vi\u1ec7c kh\u1ed1ng ch\u1ebf \u201cm\u1ee9c tr\u1ea7n\u201d t\u1ed5ng chi ph\u00ed l\u00e3i vay l\u00e0 gi\u1edbi h\u1ea1n kh\u1ea3 n\u0103ng c\u1ee7a doanh nghi\u1ec7p trong vi\u1ec7c t\u00ecm ki\u1ebfm ngu\u1ed3n v\u1ed1n v\u00e0 qu\u1ea3n l\u00fd r\u1ee7i ro t\u00e0i ch\u00ednh c\u1ee7a h\u1ecd.<\/p>\n

Theo \u00f4ng H\u00e0, m\u00f4i tr\u01b0\u1eddng kinh doanh th\u01b0\u1eddng xuy\u00ean bi\u1ebfn \u0111\u1ed9ng, kh\u00f3 l\u01b0\u1eddng. Vi\u1ec7c \u00e1p \u0111\u1eb7t m\u1ed9t tr\u1ea7n t\u1ed5ng chi ph\u00ed l\u00e3i vay c\u00f3 th\u1ec3 l\u00e0m gi\u1ea3m kh\u1ea3 n\u0103ng th\u00edch \u1ee9ng c\u1ee7a c\u00e1c doanh nghi\u1ec7p tr\u01b0\u1edbc nh\u1eefng th\u00e1ch th\u1ee9c v\u00e0 c\u01a1 h\u1ed9i m\u1edbi.<\/p>\n

\u201cS\u1ef1 c\u1ed1 \u0111\u1ecbnh n\u00e0y c\u00f3 th\u1ec3 t\u1ea1o ra \u00e1p l\u1ef1c kh\u00f4ng c\u1ea7n thi\u1ebft cho doanh nghi\u1ec7p. Khi c\u00f3 m\u1ed9t tr\u1ea7n t\u1ed5ng chi ph\u00ed l\u00e3i vay, c\u00e1c doanh nghi\u1ec7p s\u1ebd ph\u1ea3i tu\u00e2n th\u1ee7 theo m\u1ee9c gi\u1edbi h\u1ea1n \u0111\u00f3, d\u1eabn \u0111\u1ebfn lh\u1ea1n ch\u1ebf kh\u1ea3 n\u0103ng h\u1ecd t\u1ed1i \u01b0u h\u00f3a l\u1ee3i nhu\u1eadn c\u1ee7a doanh nghi\u1ec7p th\u00f4ng qua vi\u1ec7c t\u00ecm ki\u1ebfm c\u00e1c c\u01a1 h\u1ed9i \u0111\u1ea7u t\u01b0 c\u00f3 l\u1ee3i su\u1ea5t cao h\u01a1n, gi\u1ea3m \u0111\u1ed9ng l\u1ef1c cho c\u00e1c nh\u00e0 \u0111\u1ea7u t\u01b0\u201d, \u00f4ng H\u00e0 n\u00eau.<\/p>\n

Lu\u1eadt s\u01b0 H\u00e0 c\u0169ng n\u00eau quan \u0111i\u1ec3m, vi\u1ec7c kh\u1ed1ng ch\u1ebf m\u1ed9t \u201cm\u1ee9c tr\u1ea7n\u201d t\u1ed5ng chi ph\u00ed l\u00e3i vay c\u0169ng c\u00f3 th\u1ec3 t\u1ea1o ra m\u1ed9t s\u1ef1 kh\u00f4ng c\u00e2n b\u1eb1ng trong th\u1ecb tr\u01b0\u1eddng t\u00e0i ch\u00ednh. C\u00e1c doanh nghi\u1ec7p c\u00f3 quy m\u00f4 l\u1edbn c\u00f3 th\u1ec3 d\u1ec5 d\u00e0ng tu\u00e2n th\u1ee7 theo tr\u1ea7n n\u00e0y, nh\u01b0ng \u0111\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p nh\u1ecf v\u00e0 m\u1edbi th\u00e0nh l\u1eadp, vi\u1ec7c n\u00e0y c\u00f3 th\u1ec3 t\u1ea1o ra r\u00e0o c\u1ea3n l\u1edbn trong vi\u1ec7c ti\u1ebfp c\u1eadn v\u1ed1n.<\/p>\n\n\n\n\n
<\/td>\n<\/tr>\n
Lu\u1eadt s\u01b0 Nguy\u1ec5n Thanh H\u00e0, Ch\u1ee7 t\u1ecbch C\u00f4ng ty Lu\u1eadt Sblaw<\/em><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\u201c\u0110i\u1ec1u n\u00e0y c\u00f3 th\u1ec3 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn s\u1ef1 \u0111a d\u1ea1ng v\u00e0 s\u1ef1 c\u1ea1nh tranh trong th\u1ecb tr\u01b0\u1eddng t\u00e0i ch\u00ednh, t\u1ea1o ra \u01b0u th\u1ebf kh\u00f4ng c\u00f4ng b\u1eb1ng gi\u1eefa c\u00e1c doanh nghi\u1ec7p nh\u1ecf ho\u1eb7c m\u1edbi th\u00e0nh l\u1eadp so v\u1edbi c\u00e1c doanh nghi\u1ec7p l\u1edbn v\u00e0 c\u00f3 ngu\u1ed3n l\u1ef1c\u201d, \u00f4ng H\u00e0 n\u00f3i.<\/p>\n

\u00d4ng H\u00e0 c\u0169ng nh\u1ea5n m\u1ea1nh, Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP nh\u1eb1m m\u1ee5c \u0111\u00edch ch\u1ed1ng chuy\u1ec3n gi\u00e1, tr\u1ed1n thu\u1ebf, ph\u00f9 h\u1ee3p \u0111\u1ec3 qu\u1ea3n l\u00fd c\u00e1c doanh nghi\u1ec7p FDI, c\u00e1c t\u1eadp \u0111o\u00e0n \u0111a qu\u1ed1c gia.<\/h5>\n

\u201cC\u00e1c doanh nghi\u1ec7p FDI c\u00f3 th\u1ec3 chuy\u1ec3n l\u1ee3i nhu\u1eadn sang c\u00e1c n\u01b0\u1edbc, v\u00f9ng l\u00e3nh th\u1ed5 c\u00f3 m\u1ee9c thu\u1ebf su\u1ea5t th\u1ea5p h\u01a1n \u0111\u1ec3 tr\u1ed1n thu\u1ebf. C\u00f2n doanh nghi\u1ec7p trong n\u01b0\u1edbc, d\u00f9 c\u00f3 ph\u00e1t sinh giao d\u1ecbch li\u00ean k\u1ebft, vay v\u1ed1n n\u1ed9i b\u1ed9 l\u1eabn nhau th\u00ec c\u0169ng kh\u00f3 chuy\u1ec3n gi\u00e1, tr\u1ed1n thu\u1ebf, nh\u1ea5t l\u00e0 khi c\u00f3 c\u00f9ng m\u1ee9c thu\u1ebf su\u1ea5t\u201d, \u00f4ng H\u00e0 n\u00f3i.<\/p>\n

Lu\u1eadt s\u01b0 H\u00e0 c\u0169ng chia s\u1ebb, Ngh\u1ecb \u0111\u1ecbnh 132 c\u00f3 nh\u1eefng quy \u0111\u1ecbnh chi ti\u1ebft v\u1ec1 tr\u00ecnh t\u1ef1, ph\u01b0\u01a1ng ph\u00e1p, nguy\u00ean t\u1eafc x\u00e1c \u0111\u1ecbnh c\u00e1c y\u1ebfu t\u1ed1 h\u00ecnh th\u00e0nh chuy\u1ec3n gi\u00e1 v\u00e0 x\u1eed ph\u1ea1t li\u00ean quan \u0111\u1ebfn chuy\u1ec3n gi\u00e1. C\u00f2n \u0111\u1ed1i v\u1edbi m\u1ed9t s\u1ed1 doanh nghi\u1ec7p c\u00f3 d\u1ea5u hi\u1ec7u tr\u1ed1n thu\u1ebf, chuy\u1ec3n gi\u00e1, ng\u00e0nh thu\u1ebf ho\u00e0n to\u00e0n c\u00f3 c\u00f4ng c\u1ee5, ch\u00ednh s\u00e1ch ph\u00e1p lu\u1eadt \u0111\u1ec3 thanh tra, ki\u1ec3m tra v\u00e0 x\u1eed l\u00fd.<\/p>\n

\u201cTuy nhi\u00ean, vi\u1ec7c hi\u1ec7u qu\u1ea3 c\u1ee7a ngh\u1ecb \u0111\u1ecbnh n\u00e0y trong vi\u1ec7c ch\u1ed1ng l\u1ea1i chuy\u1ec3n gi\u00e1 ph\u1ee5 thu\u1ed9c v\u00e0o c\u00e1ch th\u1ee9c th\u1ef1c hi\u1ec7n v\u00e0 tu\u00e2n th\u1ee7 t\u1eeb ph\u00eda doanh nghi\u1ec7p, c\u0169ng nh\u01b0 kh\u1ea3 n\u0103ng gi\u00e1m s\u00e1t v\u00e0 ki\u1ec3m so\u00e1t t\u1eeb ph\u00eda c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf. C\u00e1c bi\u1ec7n ph\u00e1p trong Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP c\u00f3 th\u1ec3 gi\u00fap gi\u1ea3m r\u1ee7i ro chuy\u1ec3n gi\u00e1, nh\u01b0ng \u0111\u1ec3 \u0111\u1ea1t \u0111\u01b0\u1ee3c m\u1ee5c ti\u00eau ch\u1ed1ng l\u1ea1i hi\u1ec7n t\u01b0\u1ee3ng n\u00e0y, c\u1ea7n c\u00f3 s\u1ef1 h\u1ed7 tr\u1ee3 v\u00e0 h\u1ee3p t\u00e1c ch\u1eb7t ch\u1ebd gi\u1eefa doanh nghi\u1ec7p v\u00e0 c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf\u201d, \u00f4ng H\u00e0 n\u00f3i.<\/p>\n

Trong khi \u0111\u00f3, Lu\u1eadt s\u01b0<\/span><\/a>\u00a0<\/span>Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c<\/a>, Gi\u00e1m \u0111\u1ed1c C\u00f4ng ty Lu\u1eadt<\/a> ANVI<\/a><\/strong>, nh\u1ea5n m\u1ea1nh r\u1eb1ng, quy \u0111\u1ecbnh n\u00e0y b\u1ea5t h\u1ee3p l\u00fd, c\u1ea7n ph\u1ea3i b\u00e3i b\u1ecf.<\/em><\/h5>\n

“V\u1edbi kho\u1ea3n vay ch\u00ednh \u0111\u00e1ng, h\u1ee3p ph\u00e1p, h\u1ee3p l\u1ec7, nh\u01b0ng gi\u1edd l\u1ea1i kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed. Gi\u1ea3 s\u1eed t\u00ednh v\u00e0o \u0111\u1ea7u n\u00e0y n\u00f3 c\u00f3 gi\u1ea3m \u0111i th\u00ec \u0111\u1ea7u kh\u00e1c n\u1ed9p thu\u1ebf t\u0103ng l\u00ean. C\u1ea7n ph\u1ea3i xem l\u1ea1i Ngh\u1ecb \u0111\u1ecbnh n\u00e0y, th\u1eadm ch\u00ed b\u1ecf ho\u00e0n to\u00e0n v\u1edbi doanh nghi\u1ec7p Vi\u1ec7t Nam, ch\u1ec9 \u00e1p d\u1ee5ng v\u1edbi doanh nghi\u1ec7p n\u01b0\u1edbc ngo\u00e0i”, \u00f4ng \u0110\u1ee9c n\u00f3i.<\/em><\/p>\n

Theo \u00f4ng Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c<\/span><\/a>, nguy\u00ean l\u00fd \u00e1p t\u1ef7 l\u1ec7 tr\u1ea7n chi ph\u00ed l\u00e3i vay nh\u1eb1m \u0111\u1ec3 ch\u1ed1ng c\u00e1c ho\u1ea1t \u0111\u1ed9ng gian l\u1eadn, l\u00e1ch thu\u1ebf \u0111\u1ec3 n\u1ed9p thu\u1ebf \u00edt h\u01a1n c\u1ee7a doanh nghi\u1ec7p. Tuy nhi\u00ean, t\u1ea5t c\u1ea3 doanh nghi\u1ec7p trong n\u01b0\u1edbc \u0111\u1ec1u c\u00f3 b\u00e1o c\u00e1o \u0111\u1ea7u ra, \u0111\u1ea7u v\u00e0o, c\u01a1 quan thu\u1ebf c\u00f3 th\u1ec3 ki\u1ec3m tra \u0111\u01b0\u1ee3c. Ngo\u00e0i ra, Ngh\u1ecb \u0111\u1ecbnh 132 c\u0169ng \u0111\u00e3 \u0111\u1ecbnh ngh\u0129a v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft. Do \u0111\u00f3, v\u1edbi c\u00e1c doanh nghi\u1ec7p kh\u00f4ng c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft th\u00ec kh\u00f4ng thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng, n\u00ean quy \u0111\u1ecbnh doanh nghi\u1ec7p ch\u1ec9 vay v\u1ed1n t\u1eeb ng\u00e2n h\u00e0ng c\u0169ng r\u01a1i v\u00e0o tr\u01b0\u1eddng h\u1ee3p b\u1ecb \u00e1p tr\u1ea7n chi ph\u00ed l\u00e3i vay l\u00e0 kh\u00f4ng h\u1ee3p l\u00fd.<\/em><\/p>\n

Lu\u1eadt s\u01b0 n\u00e0y c\u0169ng cho r\u1eb1ng, c\u01a1 quan thu\u1ebf ch\u1ec9 n\u00ean x\u1eed l\u00fd c\u00e1c tr\u01b0\u1eddng h\u1ee3p c\u00f3 nghi ng\u1edd gian l\u1eadn, l\u00e1ch thu\u1ebf khi c\u00e1c doanh nghi\u1ec7p \u0111\u01b0\u1ee3c \u01b0u \u0111\u00e3i thu\u1ebf, li\u00ean t\u1ee5c b\u00e1o l\u1ed7, kh\u00f4ng \u0111\u00f3ng thu\u1ebf. C\u00f2n c\u00e1c doanh nghi\u1ec7p v\u1eabn thu\u1ebf \u0111\u1ec1u \u0111\u1eb7n h\u1eb1ng n\u0103m, kh\u00f4ng \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i th\u00ec ch\u00ednh s\u00e1ch thu\u1ebf TNDN \u0111\u1ec1u \u1edf m\u1ee9c 20% nh\u01b0 nhau th\u00ec c\u00e1c kho\u1ea3n vay c\u00f3 ch\u1ee9ng t\u1eeb h\u1ee3p ph\u00e1p, h\u1ee3p l\u1ec7 th\u00ec ph\u1ea3i cho DN \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb v\u00e0o chi ph\u00ed ho\u1ea1t \u0111\u1ed9ng.<\/em><\/p>\n

\u201cTh\u1eadm ch\u00ed, n\u1ebfu nh\u01b0 vay \u0111\u01b0\u1ee3c 70 \u2013 80% ngu\u1ed3n v\u1ed1n \u0111\u1ec3 ho\u1ea1t \u0111\u1ed9ng c\u0169ng l\u00e0 b\u00ecnh th\u01b0\u1eddng. Vi\u1ec7c ki\u1ec3m so\u00e1t ngu\u1ed3n v\u1ed1n cho vay t\u1eeb ng\u00e2n h\u00e0ng th\u00ec \u0111\u00e3 c\u00f3 nh\u1eefng quy \u0111\u1ecbnh kh\u00e1c nh\u01b0 \u0111i\u1ec1u ki\u1ec7n cho vay\u2026\u201d, \u00f4ng \u0110\u1ee9c n\u00eau.<\/em><\/p>\n

S\u1eeda theo h\u01b0\u1edbng n\u00e0o?<\/strong><\/h5>\n

M\u1edbi \u0111\u00e2y, Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7 y\u00eau c\u1ea7u B\u1ed9 T\u00e0i ch\u00ednh s\u1eeda \u0111\u1ed5i Ngh\u1ecb \u0111\u1ecbnh 132. Trong T\u1edd tr\u00ecnh g\u1eedi Ch\u00ednh ph\u1ee7 B\u1ed9 T\u00e0i ch\u00ednh \u0111\u00e3 \u0111\u1ec1 ngh\u1ecb s\u1ebd s\u1eeda \u0111\u1ed5i \u0110i\u1ec1u 5.2.d theo h\u01b0\u1edbng lo\u1ea1i tr\u1eeb vi\u1ec7c x\u00e1c \u0111\u1ecbnh quan h\u1ec7 li\u00ean k\u1ebft khi t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng kh\u00f4ng tham gia \u0111i\u1ec1u h\u00e0nh, ki\u1ec3m so\u00e1t, g\u00f3p v\u1ed1n ho\u1eb7c \u0111\u1ea7u t\u01b0 v\u00e0o doanh nghi\u1ec7p \u0111i vay ho\u1eb7c kh\u00f4ng c\u00f9ng ch\u1ecbu s\u1ef1 \u0111i\u1ec1u h\u00e0nh, ki\u1ec3m so\u00e1t, g\u00f3p v\u1ed1n c\u1ee7a m\u1ed9t b\u00ean kh\u00e1c). S\u1eeda \u0111\u1ed5i n\u00e0y ph\u00f9 h\u1ee3p v\u1edbi \u0110i\u1ec1u 5.1 nh\u1eb1m x\u00e1c \u0111\u1ecbnh r\u00f5 h\u01a1n b\u1ea3n ch\u1ea5t c\u1ee7a quan h\u1ec7 li\u00ean k\u1ebft v\u00e0 s\u1ebd gi\u00fap th\u00e1o g\u1ee1 \u0111\u01b0\u1ee3c b\u1ea5t c\u1eadp nh\u01b0 tr\u00ean ph\u1ea3n \u00e1nh.<\/p>\n

Tuy nhi\u00ean, theo Li\u00ean \u0111o\u00e0n Th\u01b0\u01a1ng m\u1ea1i v\u00e0 c\u00f4ng nghi\u1ec7p Vi\u1ec7t Nam (VCCI), c\u00e1ch l\u00e0m n\u00e0y s\u1ebd kh\u00f4ng gi\u1ea3i quy\u1ebft \u0111\u01b0\u1ee3c h\u1ebft c\u00e1c tr\u01b0\u1eddng h\u1ee3p. Trong tr\u01b0\u1eddng h\u1ee3p hai b\u00ean ng\u00e2n h\u00e0ng v\u00e0 doanh nghi\u1ec7p \u0111i vay c\u00f3 quan h\u1ec7 \u0111i\u1ec1u h\u00e0nh, ki\u1ec3m so\u00e1t, g\u00f3p v\u1ed1n nh\u01b0ng giao d\u1ecbch cho vay v\u1edbi l\u00e3i su\u1ea5t ph\u00f9 h\u1ee3p v\u1edbi m\u1eb7t b\u1eb1ng chung c\u1ee7a th\u1ecb tr\u01b0\u1eddng v\u1eabn s\u1ebd b\u1ecb kh\u1ed1ng ch\u1ebf b\u1edfi ng\u01b0\u1ee1ng 30%. \u0110i\u1ec1u n\u00e0y ch\u01b0a th\u1ef1c s\u1ef1 ph\u00f9 h\u1ee3p v\u1edbi m\u1ee5c ti\u00eau c\u01a1 b\u1ea3n c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 132 l\u00e0 ch\u1ed1ng h\u00e0nh vi chuy\u1ec3n gi\u00e1.<\/p>\n

\u201cTrong tr\u01b0\u1eddng h\u1ee3p tr\u00ean, hai b\u00ean kh\u00f4ng h\u1ec1 c\u00f3 h\u00e0nh vi thay \u0111\u1ed5i \u201cb\u00f3p m\u00e9o\u201d l\u00e3i su\u1ea5t (gi\u00e1 c\u1ee7a giao d\u1ecbch cho vay) nh\u1eb1m m\u1ee5c \u0111\u00edch chuy\u1ec3n gi\u00e1 m\u00e0 giao d\u1ecbch n\u00e0y v\u1eabn tu\u00e2n theo nguy\u00ean t\u1eafc giao d\u1ecbch \u0111\u1ed9c l\u1eadp. Vi\u1ec7c kh\u00f4ng cho t\u00ednh ph\u1ea7n chi ph\u00ed l\u00e3i vay v\u01b0\u1ee3t qu\u00e1 30% trong m\u1ed9t giao d\u1ecbch tho\u1ea3 m\u00e3n nguy\u00ean t\u1eafc giao d\u1ecbch \u0111\u1ed9c l\u1eadp l\u00e0 b\u1ea5t h\u1ee3p l\u00fd\u201d, VCCI n\u00eau.<\/p>\n

Do \u0111\u00f3, VCCI \u0111\u1ec1 ngh\u1ecb c\u01a1 quan so\u1ea1n th\u1ea3o c\u00e2n nh\u1eafc s\u1eeda \u0111\u1ed5i \u0110i\u1ec1u 16.3 c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 132 theo h\u01b0\u1edbng cho ph\u00e9p c\u00e1c doanh nghi\u1ec7p ch\u1ee9ng minh giao d\u1ecbch cho vay theo nguy\u00ean t\u1eafc giao d\u1ecbch \u0111\u1ed9c l\u1eadp b\u1eb1ng c\u00e1ch k\u00ea khai v\u00e0 l\u1eadp h\u1ed3 s\u01a1 so s\u00e1nh v\u1edbi c\u00e1c giao d\u1ecbch cho vay kh\u00e1c v\u00e0\/ho\u1eb7c v\u1edbi m\u1eb7t b\u1eb1ng l\u00e3i su\u1ea5t tr\u00ean th\u1ecb tr\u01b0\u1eddng.<\/p>\n\n\n\n\n
<\/td>\n<\/tr>\n
Doanh nghi\u1ec7p \u0111\u1ec1 xu\u1ea5t ph\u01b0\u01a1ng \u00e1n s\u1eeda \u0111\u1ed5i quy \u0111\u1ecbnh<\/em><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Trong tr\u01b0\u1eddng h\u1ee3p giao d\u1ecbch n\u00e0y \u0111\u00fang nguy\u00ean t\u1eafc giao d\u1ecbch \u0111\u1ed9c l\u1eadp th\u00ec doanh nghi\u1ec7p \u0111\u01b0\u1ee3c tr\u1eeb to\u00e0n b\u1ed9 chi ph\u00ed t\u00ednh thu\u1ebf, k\u1ec3 c\u1ea3 tr\u01b0\u1eddng h\u1ee3p chi ph\u00ed \u0111\u00f3 v\u01b0\u1ee3t 30% EBITDA. Theo t\u00ecm hi\u1ec3u c\u1ee7a VCCI, m\u1ed9t s\u1ed1 qu\u1ed1c gia tr\u00ean th\u1ebf gi\u1edbi c\u0169ng \u00e1p d\u1ee5ng nguy\u00ean t\u1eafc n\u00e0y.<\/p>\n

Li\u00ean quan \u0111\u1ebfn v\u1ea5n \u0111\u1ec1 n\u00e0y, VASEP c\u0169ng ki\u1ebfn ngh\u1ecb: S\u1eeda \u0111\u1ed5i l\u1ea1i \u0111i\u1ec3m d kho\u1ea3n 2 \u0110i\u1ec1u 5 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 132\/2020\/N\u0110-CP \u0111\u1ec3 h\u1ee7y b\u1ecf quy \u0111\u1ecbnh coi giao d\u1ecbch \u0111i vay gi\u1eefa ng\u00e2n h\u00e0ng v\u00e0 doanh nghi\u1ec7p vay d\u00e0i h\u1ea1n \u0111\u1ec3 \u0111\u1ea7u t\u01b0 l\u00e0 giao d\u1ecbch li\u00ean k\u1ebft, gi\u00fap doanh nghi\u1ec7p kh\u00f4ng ph\u1ea3i b\u1ecb \u00e1p tr\u1ea7n chi ph\u00ed l\u00e3i vay khi t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p (TNDN).<\/p>\n

\u0110\u1ed3ng th\u1eddi, s\u1eeda \u0111\u1ed5i l\u1ea1i quy \u0111\u1ecbnh c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng thu\u1ed9c ph\u1ea1m vi \u00e1p tr\u1ea7n chi ph\u00ed l\u00e3i vay t\u1ea1i di\u1ec3m c, kho\u1ea3n 3 \u0110i\u1ec1u 16 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 132\/2020\/N\u0110-CP nh\u01b0 t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng, t\u1ed5 ch\u1ee9c kinh doanh b\u1ea3o hi\u1ec3m, c\u00f4ng ty ch\u1ee9ng kho\u00e1n, \u2026 \u0111\u1ec3 c\u00e1c doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t kh\u00f4ng ph\u1ea3i ch\u1ecbu \u00e1p m\u1ee9c tr\u1ea7n c\u1ee7a t\u1ed5ng chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf TNDN.<\/p>\n

Ngo\u00e0i ra, theo VCCI, t\u00ecnh tr\u1ea1ng m\u1eb7t b\u1eb1ng l\u00e3i su\u1ea5t tr\u00ean th\u1ecb tr\u01b0\u1eddng t\u0103ng m\u1ea1nh v\u00e0o cu\u1ed1i n\u0103m 2022 v\u00e0 \u0111\u1ea7u n\u0103m 2023 khi\u1ebfn nhi\u1ec1u doanh nghi\u1ec7p g\u1eb7p v\u01b0\u1edbng m\u1eafc trong c\u00e1c k\u1ef3 t\u00ednh thu\u1ebf n\u0103m 2022 v\u00e0 2023. Do \u0111\u00f3, n\u1ebfu c\u00e1c quy \u0111\u1ecbnh s\u1eeda \u0111\u1ed5i c\u00f3 hi\u1ec7u l\u1ef1c sau khi Ngh\u1ecb \u0111\u1ecbnh \u0111\u01b0\u1ee3c k\u00fd s\u1ebd khi\u1ebfn c\u00e1c doanh nghi\u1ec7p tr\u00ean v\u1eabn ph\u1ea3i ch\u1ecbu ngh\u0129a v\u1ee5 thu\u1ebf b\u1ea5t h\u1ee3p l\u00fd.<\/p>\n

VCCI \u0111\u1ec1 ngh\u1ecb, c\u01a1 quan so\u1ea1n th\u1ea3o nghi\u00ean c\u1ee9u vi\u1ec7c quy \u0111\u1ecbnh hi\u1ec7u l\u1ef1c tr\u1edf v\u1ec1 tr\u01b0\u1edbc c\u1ee7a v\u0103n b\u1ea3n v\u00e0 cho ph\u00e9p \u00e1p d\u1ee5ng t\u1eeb k\u1ef3 t\u00ednh thu\u1ebf n\u0103m 2022. Quy \u0111\u1ecbnh hi\u1ec7u l\u1ef1c tr\u1edf v\u1ec1 tr\u01b0\u1edbc n\u00e0y kh\u00f4ng vi ph\u1ea1m Lu\u1eadt Ban h\u00e0nh v\u0103n b\u1ea3n quy ph\u1ea1m ph\u00e1p lu\u1eadt v\u00ec kh\u00f4ng l\u00e0m ph\u00e1t sinh ngh\u0129a v\u1ee5 m\u1edbi hay ngh\u0129a v\u1ee5 n\u1eb7ng h\u01a1n \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p, ng\u01b0\u1eddi d\u00e2n.<\/p>\n

Thanh Phong<\/strong><\/p>\n

—————<\/p>\n

Th\u1ecb tr\u01b0\u1eddng T\u00e0i ch\u00ednh (Nh\u1ecbp s\u1ed1ng t\u00e0i ch\u00ednh) ng\u00e0y 08-12-2023:<\/em><\/strong><\/p>\n

https:\/\/taichinh.kinhtechungkhoan.vn\/quy-dinh-ap-tran-lai-vay-30-tai-nghi-dinh-132-troi-chan-doanh-nghiep-214579.html<\/a><\/em><\/p>\n

(335\/2.391)<\/em>","protected":false},"excerpt":{"rendered":"

Quy \u0111\u1ecbnh \u00e1p tr\u1ea7n l\u00e3i vay 30% t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 132: \u201cTr\u00f3i ch\u00e2n\u201d doanh nghi\u1ec7p (TTTC) \u2013 Hi\u1ec3u m\u1ed9t c\u00e1ch \u0111\u01a1n gi\u1ea3n, n\u1ebfu nh\u01b0 t\u1ed5ng chi ph\u00ed l\u00e3i vay c\u1ee7a doanh nghi\u1ec7p qu\u00e1 m\u1ee9c tr\u1ea7n 30% th\u00ec s\u1ebd kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh l\u00e0 chi ph\u00ed h\u1ee3p l\u00fd \u0111\u1ec3 kh\u1ea5u tr\u1eeb thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p. Doanh […]<\/p>\n","protected":false},"author":2,"featured_media":38515,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[27,26],"tags":[34,36,38],"class_list":["post-38514","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-interviews","category-legal-media","tag-luat-su-doanh-nghiep","tag-luat-su-ngan-hang","tag-luat-su-thue"],"acf":[],"yoast_head":"\n4.205. Quy \u0111\u1ecbnh \u00e1p tr\u1ea7n l\u00e3i vay 30% t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 132: \u201cTr\u00f3i ch\u00e2n\u201d doanh nghi\u1ec7p - ANVI Law Firm<\/title>\n<meta name=\"description\" content=\"Quy \u0111\u1ecbnh \u00e1p tr\u1ea7n l\u00e3i vay 30% t\u1ea1i N\u0110 132: \u201cTr\u00f3i ch\u00e2n\u201d DN. 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