{"id":5717,"date":"2008-01-07T22:54:54","date_gmt":"2008-01-07T15:54:54","guid":{"rendered":"https:\/\/anvilaw.com\/vi\/?p=5717"},"modified":"2022-02-11T12:32:08","modified_gmt":"2022-02-11T05:32:08","slug":"100-dung-dung-nghi-dinh-va-thong-thu-thay-the-vai-tro-cua-luat-thue-thu-nhap-doanh-nghiep","status":"publish","type":"post","link":"https:\/\/anvilaw.com\/vi\/100-dung-dung-nghi-dinh-va-thong-thu-thay-the-vai-tro-cua-luat-thue-thu-nhap-doanh-nghiep\/","title":{"rendered":"100. \u0110\u1eebng d\u00f9ng Ngh\u1ecb \u0111\u1ecbnh v\u00e0 Th\u00f4ng t\u01b0 thay th\u1ebf vai tr\u00f2 c\u1ee7a Lu\u1eadt Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p."},"content":{"rendered":"<strong>(ANVI) &#8211; Theo \u0111\u1ec1 ngh\u1ecb c\u1ee7a Ph\u00f2ng Th\u01b0\u01a1ng m\u1ea1i v\u00e0 C\u00f4ng nghi\u1ec7p Vi\u1ec7t Nam (VCCI), t\u00f4i xin tham gia m\u1ed9t s\u1ed1 \u00fd ki\u1ebfn v\u00e0o D\u1ef1 th\u1ea3o Lu\u1eadt Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p nh\u01b0 sau:<\/strong><\/p>\n<p>Vi\u1ec7c so\u1ea1n th\u1ea3o Lu\u1eadt Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p thay th\u1ebf l\u00e0 r\u1ea5t c\u1ea7n thi\u1ebft. D\u1ef1 th\u1ea3o \u0111\u00e3 c\u00f3 nhi\u1ec1u n\u1ed9i dung thay \u0111\u1ed5i ti\u1ebfn b\u1ed9, h\u1ee3p l\u00fd \u0111\u00e1ng ghi nh\u1eadn, nh\u1ea5t l\u00e0 vi\u1ec7c gi\u1ea3m thu\u1ebf su\u1ea5t xu\u1ed1ng c\u00f2n 25% v\u00e0 \u0111\u01a1n gi\u1ea3n ho\u00e1 ch\u00ednh s\u00e1ch \u01b0u \u0111\u00e3i thu\u1ebf. Tuy nhi\u00ean, c\u0169ng c\u00f2n nhi\u1ec1u v\u1ea5n \u0111\u1ec1 c\u1ea7n thay \u0111\u1ed5i v\u00e0 ho\u00e0n ch\u1ec9nh. D\u01b0\u1edbi \u0111\u00e2y l\u00e0 m\u1ed9t v\u00e0i g\u1ee3i \u00fd:<\/p>\n<ol>\n<li><strong>D\u1ef1 lu\u1eadt v\u1eabn c\u00f2n l\u00e0 lu\u1eadt khung, lu\u1eadt \u1ed1ng:<\/strong><\/li>\n<\/ol>\n<p>Lu\u1eadt Thu\u1ebf Thu nh\u1eadp doanh nghi\u1ec7p \u0111\u00e3 \u0111\u01b0\u1ee3c x\u00e2y d\u1ef1ng v\u00e0 s\u1eeda \u0111\u1ed5i nhi\u1ec1u l\u1ea7n, nh\u01b0ng cho \u0111\u1ebfn D\u1ef1 th\u1ea3o l\u1ea7n n\u00e0y v\u1eabn ch\u1ec9 l\u00e0 nguy\u00ean t\u1eafc chung chung, thi\u1ebfu c\u1ee5 th\u1ec3, thi\u1ebfu chi ti\u1ebft, kh\u00f4ng th\u1ec3 th\u1ef1c hi\u1ec7n \u0111\u01b0\u1ee3c ngay theo y\u00eau c\u1ea7u, \u0111\u00f2i h\u1ecfi m\u1edbi v\u1ec1 x\u00e2y d\u1ef1ng Lu\u1eadt. Lu\u1eadt Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p hi\u1ec7n h\u00e0nh (\u0111\u00e3 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung) g\u1ed3m 15 trang, trong khi Ngh\u1ecb \u0111\u1ecbnh quy \u0111\u1ecbnh chi ti\u1ebft l\u00e0 22 trang v\u00e0 Th\u00f4ng t\u01b0 h\u01b0\u1edbng d\u1eabn thi h\u00e0nh l\u00e0 40 trang. V\u1eabn m\u1ed9t Lu\u1eadt Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p n\u0103m 2003 kh\u00f4ng h\u1ec1 thay \u0111\u1ed5i, nh\u01b0ng l\u1ea1i c\u00f3 nhi\u1ec1u Ngh\u1ecb \u0111\u1ecbnh v\u00e0 nhi\u1ec1u Th\u00f4ng t\u01b0 (n\u0103m 2003, 2004, 2005, 2007) h\u01b0\u1edbng d\u1eabn nhi\u1ec1u n\u1ed9i dung r\u1ea5t kh\u00e1c nhau.<\/p>\n<p>Do \u0111\u00f3, m\u1ed9t trong nh\u1eefng vi\u1ec7c quan tr\u1ecdng l\u00e0 c\u1ea7n \u0111\u01b0a c\u00e0ng nhi\u1ec1u c\u00e0ng t\u1ed1t nh\u1eefng n\u1ed9i dung \u0111ang \u0111\u01b0\u1ee3c th\u1ec3 hi\u1ec7n trong c\u00e1c ngh\u1ecb \u0111\u1ecbnh, th\u00f4ng t\u01b0 v\u00e0o D\u1ef1 lu\u1eadt s\u1eeda \u0111\u1ed5i.<\/p>\n<p>Tr\u00e1ch nhi\u1ec7m c\u1ee7a c\u01a1 quan so\u1ea1n th\u1ea3o kh\u00f4ng ph\u1ea3i l\u00e0 t\u00ecm c\u00e1ch g\u1ea1t b\u1ecf h\u1ebft nh\u1eefng n\u1ed9i dung kh\u00f3, nh\u1eefng v\u1ea5n \u0111\u1ec1 ch\u01b0a \u201cch\u00edn\u201d, m\u00e0 l\u00e0 c\u1ea7n ph\u1ea3i x\u1eed l\u00fd n\u00f3, ph\u1ea3i t\u1ea1o ra nh\u1eefng quy ph\u1ea1m t\u1ed1t nh\u1ea5t \u0111\u1ec3 x\u00e2y d\u1ef1ng Lu\u1eadt c\u00f3 s\u1ee9c s\u1ed1ng \u0111\u1ed9c l\u1eadp, b\u1ec1n v\u1eefng.<\/p>\n<p>N\u1ebfu cho r\u1eb1ng ch\u1ec9 \u0111\u01b0a v\u00e0o Lu\u1eadt nh\u1eefng n\u1ed9i dung \u0111\u00e3 \u0111\u01b0\u1ee3c th\u1ef1c t\u1ebf ki\u1ec3m nghi\u1ec7m v\u1ec1 t\u00ednh h\u1ee3p l\u00fd v\u00e0 c\u00f3 gi\u00e1 tr\u1ecb \u1ed5n \u0111\u1ecbnh l\u00e2u d\u00e0i, th\u00ec ch\u1ec9 l\u00e0 m\u1ed9t s\u1ef1 ngu\u1ef5 bi\u1ec7n. D\u00f9 l\u00e2u nay v\u1eabn \u201cgi\u1eef v\u1eefng\u201d quan \u0111i\u1ec3m nh\u01b0 v\u1eady, nh\u01b0ng h\u1ea7u h\u1ebft c\u00e1c \u0111\u1ea1o lu\u1eadt tr\u00ean th\u1ef1c t\u1ebf v\u1eeba ban h\u00e0nh xong \u0111\u00e3 th\u1ea5y c\u1ea7n ph\u1ea3i s\u1eeda \u0111\u1ed5i, b\u1ed5 sung.<\/p>\n<ol start=\"2\">\n<li><strong>D\u1ef1 lu\u1eadt kh\u00f4ng n\u00ean lo\u1ea1i tr\u1eeb nh\u1eefng kho\u1ea3n chi h\u1ee3p l\u00fd, c\u1ea7n thi\u1ebft:<\/strong><\/li>\n<\/ol>\n<p>Kho\u1ea3n 4, \u0110i\u1ec1u 8 (C\u00e1c kho\u1ea3n chi kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf) c\u1ee7a D\u1ef1 th\u1ea3o c\u0169ng gi\u1ed1ng nh\u01b0 Lu\u1eadt Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p hi\u1ec7n h\u00e0nh \u0111\u00e3 quy \u0111\u1ecbnh v\u1ec1 m\u1ed9t trong nh\u1eefng kho\u1ea3n chi h\u1ee3p l\u00fd \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh thu\u1ebf thu nh\u1eadp l\u00e0 \u201ctrang ph\u1ee5c\u201d. Tuy nhi\u00ean, Lu\u1eadt kh\u00f4ng ch\u1ec9 ra \u0111\u01b0\u1ee3c m\u1ee9c c\u1ee5 th\u1ec3 hay \u0111\u1eb7t ra nguy\u00ean t\u1eafc \u0111\u1ec3 t\u00ednh m\u1ee9c chi ph\u00ed h\u1ee3p l\u00fd ch\u1ecbu thu\u1ebf, m\u1ee9c n\u00e0o \u0111\u01b0\u1ee3c t\u00ednh v\u00e0 m\u1ee9c n\u00e0o kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed h\u1ee3p l\u00fd. \u0110\u1ebfn Ngh\u1ecb \u0111\u1ecbnh c\u1ee7a Ch\u00ednh ph\u1ee7 c\u0169ng v\u1eabn kh\u00f4ng c\u00f3 g\u00ec r\u00f5 h\u01a1n. Cu\u1ed1i c\u00f9ng, ho\u00e0n to\u00e0n ph\u1ee5 thu\u1ed9c v\u00e0o quy\u1ec1n \u00e1p \u0111\u1eb7t c\u1ee7a th\u00f4ng t\u01b0. Th\u00e0nh th\u1eed th\u00f4ng t\u01b0 m\u1edbi th\u1eadt s\u1ef1 quy\u1ebft \u0111\u1ecbnh v\u1ea5n \u0111\u1ec1 v\u00e0 c\u00f3 gi\u00e1 tr\u1ecb th\u1ef1c t\u1ebf \u201ccao\u201d h\u01a1n lu\u1eadt.<\/p>\n<p>Nhi\u1ec1u doanh nghi\u1ec7p chi ti\u1ec1n r\u1ea5t th\u1ef1c t\u1ebf v\u00e0 h\u1ee3p l\u00fd \u0111\u1ec3 may \u0111o, trang c\u1ea5p \u0111\u1ed3ng ph\u1ee5c cho ng\u01b0\u1eddi lao \u0111\u1ed9ng, nh\u01b0ng l\u1ea1i kh\u00f4ng \u0111\u01b0\u1ee3c coi l\u00e0 chi ph\u00ed h\u1ee3p l\u00fd n\u1ebfu chi tr\u00ean 500 ng\u00e0n \u0111\u1ed3ng\/n\u0103m (t\u1eeb cu\u1ed1i 2007 l\u00e0 1 tri\u1ec7u \u0111\u1ed3ng). N\u1ebfu kh\u1ed1ng ch\u1ebf trong tr\u01b0\u1eddng h\u1ee3p ph\u00e1t ti\u1ec1n m\u1eb7t cho ng\u01b0\u1eddi lao \u0111\u1ed9ng, th\u00ec c\u00f2n c\u00f3 l\u00fd, \u0111\u1eb1ng n\u00e0y l\u1ea1i \u201cv\u01a1 \u0111\u0169a c\u1ea3 n\u1eafm\u201d. T\u1ea1i sao ch\u00fang ta kh\u00f4ng gi\u00e1m s\u00f2ng ph\u1eb3ng m\u00e0 \u00e1p lu\u1eadt ch\u01a1i: N\u1ebfu c\u00f3 ho\u00e1 \u0111\u01a1n, ch\u1ee9ng t\u1eeb mua s\u1eafm h\u1ee3p ph\u00e1p, th\u00ec kho\u1ea3n chi c\u1ee7a doanh nghi\u1ec7p n\u00e0y ch\u00ednh l\u00e0 kho\u1ea3n thu c\u1ee7a doanh nghi\u1ec7p kh\u00e1c. V\u1eabn B\u1ed9 T\u00e0i ch\u00ednh thu thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng v\u00e0 thu\u1ebf thu nh\u1eadp, ch\u1ee9 c\u00f2n n\u01b0\u1edbc n\u00e0o v\u00e0o \u0111\u00e2y m\u00e0 thu. Nh\u01b0 v\u1eady c\u00f2n r\u1ea5t ph\u00f9 h\u1ee3p v\u1edbi quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 lu\u1eadt Lao \u0111\u1ed9ng l\u00e0 khuy\u1ebfn kh\u00edch doanh nghi\u1ec7p t\u0103ng th\u00eam quy\u1ec1n l\u1ee3i cho ng\u01b0\u1eddi lao \u0111\u1ed9ng.<\/p>\n<p>Kho\u1ea3n 12, \u0110i\u1ec1u 8 (C\u00e1c kho\u1ea3n chi kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf) c\u1ee7a D\u1ef1 lu\u1eadt c\u0169ng nh\u01b0 Lu\u1eadt thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p hi\u1ec7n h\u00e0nh \u0111\u1ec1u quy \u0111\u1ecbnh m\u1ed9t lo\u1ea1t kho\u1ea3n chi l\u00e0: \u201c<em>Chi ph\u00ed qu\u1ea3ng c\u00e1o, ti\u1ebfp th\u1ecb, khuy\u1ebfn m\u1ea1i, <\/em><em>chi ti\u1ebfp t\u00e2n, kh\u00e1nh ti\u1ebft, chi hoa h\u1ed3ng m\u00f4i gi\u1edbi, chi ph\u00ed h\u1ed9i ngh\u1ecb; chi ph\u00ed h\u1ed7 tr\u1ee3 ti\u1ebfp th\u1ecb, chi h\u1ed7 tr\u1ee3 chi ph\u00ed, chi ph\u00ed chi\u1ebft kh\u1ea5u thanh to\u00e1n; chi b\u00e1o bi\u1ebfu, b\u00e1o t\u1eb7ng c\u1ee7a c\u00e1c c\u01a1 quan b\u00e1o ch\u00ed <\/em><em>li\u00ean quan tr\u1ef1c ti\u1ebfp \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 <strong>kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 10% <\/strong>t\u1ed5ng s\u1ed1 chi ph\u00ed<\/em>\u201d. M\u1ee9c kh\u1ed1ng ch\u1ebf n\u00e0y ch\u1ec9 ph\u00f9 h\u1ee3p v\u1edbi th\u1eddi kinh t\u1ebf bao c\u1ea5p, kh\u00f4ng c\u1ea7n quan t\u00e2m \u0111\u1ebfn qu\u1ea3ng c\u00e1o, ti\u1ebfp th\u1ecb v\u00e0 khuy\u1ebfn m\u1ea1i. Ng\u00e0y nay, b\u00e1n h\u00e0ng l\u00e0 b\u00e1n th\u01b0\u01a1ng hi\u1ec7u, m\u00e0 10% th\u00ec s\u1ebd \u201cgi\u1eadt g\u1ea5u v\u00e1 vai\u201d \u0111\u1ec3 x\u00e2y d\u1ef1ng th\u01b0\u01a1ng hi\u1ec7u.<\/p>\n<p>L\u0129nh v\u1ef1c n\u00e0o th\u00ec kh\u00f4ng bi\u1ebft, nh\u01b0ng ri\u00eang v\u1edbi c\u00e1c ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i, th\u00ec gi\u1edbi h\u1ea1n tr\u00ean l\u00e0 qu\u00e1 b\u1ea5t h\u1ee3p l\u00fd. Ng\u00e2n h\u00e0ng l\u00e0 doanh nghi\u1ec7p c\u1ee7a c\u00f4ng ch\u00fang, chi ph\u00ed qu\u1ea3ng c\u00e1o, ti\u1ebfp th\u1ecb c\u1ed9ng v\u1edbi bao nhi\u00eau th\u1ee9 chi ph\u00ed kh\u00e1c nh\u01b0 v\u1eady l\u00e0 qu\u00e1 kh\u00f3, nh\u1ea5t l\u00e0 \u0111\u1ed1i v\u1edbi c\u00e1c ng\u00e2n h\u00e0ng m\u1edbi th\u00e0nh l\u1eadp. Ch\u1ec9 qu\u1ea3ng c\u00e1o m\u1ed7i ng\u00e0y v\u00e0i ch\u1ee5c gi\u00e2y tr\u00ean truy\u1ec1n h\u00ecnh Nh\u00e0 n\u01b0\u1edbc, th\u00ec m\u1ed9t n\u0103m c\u0169ng m\u1ea5t t\u1edbi h\u00e0ng ch\u1ee5c t\u1ef7 \u0111\u1ed3ng. Do v\u1eady, nhi\u1ec1u ng\u00e2n h\u00e0ng bu\u1ed9c ph\u1ea3i t\u00ecm c\u00e1ch l\u00e1ch lu\u1eadt, ch\u1eb3ng h\u1ea1n l\u00e0m bi\u1ec3n qu\u1ea3ng c\u00e1o t\u1ea5m l\u1edbn, nh\u01b0ng l\u1ea1i h\u1ea1ch to\u00e1n thu\u00ea t\u00e0i s\u1ea3n, thay v\u00ec h\u1ea1ch to\u00e1n \u0111\u00fang l\u00e0 chi ph\u00ed qu\u1ea3ng c\u00e1o.<\/p>\n<p>\u0110\u00f3 l\u00e0 nh\u1eefng chi ph\u00ed h\u1ee3p l\u00fd, c\u1ea7n thi\u1ebft nh\u01b0ng l\u1ea1i l\u00e0 nh\u1eefng l\u1ed7i vi ph\u1ea1m ph\u00e1p lu\u1eadt kh\u00e1 ph\u1ed5 bi\u1ebfn m\u00e0 ng\u01b0\u1eddi ta kh\u00f4ng h\u1ec1 mong mu\u1ed1n. \u0110\u00e3 \u0111\u1ebfn l\u00fac c\u1ea7n m\u1ea1nh d\u1ea1n thay \u0111\u1ed5i quan \u0111i\u1ec3m l\u00e0m ch\u00ednh s\u00e1ch \u0111\u1ec3 tr\u00e1nh tr\u00ecnh tr\u1ea1ng lu\u1eadt l\u1ea1i c\u1ee9 \u201cxui\u201d ng\u01b0\u1eddi ta ph\u1ea3i ph\u1ea1m lu\u1eadt?<\/p>\n<p>\u0110\u00e3 y\u00eau c\u1ea7u c\u00e1c kho\u1ea3n chi ph\u1ea3i c\u00f3 \u0111\u1ee7 ho\u00e1 \u0111\u01a1n, ch\u1ee9ng t\u1eeb h\u1ee3p l\u00fd, h\u1ee3p ph\u00e1p, th\u00ec c\u0169ng c\u1ea7n n\u1edbi l\u1ecfng con s\u1ed1 \u201cch\u1ebft\u201d, tr\u00f3i ch\u00e2n tr\u00f3i tay doanh nghi\u1ec7p. T\u00ednh h\u1ee3p l\u00fd c\u1ee7a v\u1ea5n \u0111\u1ec1 \u0111\u00e3 \u0111\u01b0\u1ee3c ch\u1ee9ng minh: Vi\u1ec7c gi\u1ea3m thu\u1ebf su\u1ea5t kh\u00f4ng c\u00f3 ngh\u0129a l\u00e0 gi\u1ea3m thu ng\u00e2n s\u00e1ch m\u00e0 kho\u1ea3n thu v\u1eabn c\u00f3 th\u1ec3 t\u0103ng tr\u00ean th\u1ef1c t\u1ebf. Trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y, t\u0103ng t\u1ef7 l\u1ec7 chi cho h\u1ed7 tr\u1ee3 kinh doanh s\u1ebd gi\u1ea3m thu \u1edf kh\u00e2u n\u00e0y nh\u01b0ng s\u1ebd t\u0103ng thu \u1edf ch\u1ed7 kh\u00e1c v\u00e0 \u0111\u1eb7c bi\u1ec7t l\u00e0 gi\u1ea3m nh\u1eefng vi\u1ec7c vi ph\u1ea1m ph\u00e1p lu\u1eadt kh\u00f4ng \u0111\u00e1ng c\u00f3.<\/p>\n<p>H\u1ee3p ph\u00e1p nh\u01b0ng kh\u00f4ng h\u1ee3p l\u00fd, kh\u00f4ng th\u1ef1c t\u1ebf. \u0110\u00f3 l\u00e0 m\u1ed9t trong nh\u1eefng nguy\u00ean nh\u00e2n quan tr\u1ecdng d\u1eabn ng\u01b0\u1eddi ta \u0111\u1ebfn vi\u1ec7c h\u1ee3p ph\u00e1p h\u00f3a b\u1eb1ng c\u00e1ch: Mua b\u00e1n h\u00f3a \u0111\u01a1n, ch\u1ebf bi\u1ebfn ch\u1ee9ng t\u1eeb kh\u1ed1ng, ch\u1ea5p nh\u1eadn giao d\u1ecbch gi\u1ea3,\u2026<\/p>\n<p>V\u00ec v\u1eady, \u0111\u1ec1 ngh\u1ecb b\u1ecf gi\u1edbi h\u1ea1n chi qu\u1ea3ng c\u00e1o, ti\u1ebfp th\u1ecb,\u2026 h\u1ed7 tr\u1ee3 kinh doanh 10% ho\u1eb7c \u00edt nh\u1ea5t l\u00e0 t\u0103ng l\u00ean 20%.<\/p>\n<ol start=\"3\">\n<li><strong>Kh\u1ed1ng ch\u1ebf ph\u1ea7n chi tr\u1ea3 l\u00e3i c\u0169ng ch\u01b0a h\u1ee3p l\u00fd:<\/strong><\/li>\n<\/ol>\n<p>Lu\u1eadt Thu\u1ebf thu nh\u1eadp hi\u1ec7n h\u00e0nh c\u0169ng nh\u01b0 kho\u1ea3n 6, \u0110i\u1ec1u 8 c\u1ee7a D\u1ef1 lu\u1eadt c\u00f3 quy \u0111\u1ecbnh m\u1ed9t trong nh\u1eefng kho\u1ea3n chi kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf l\u00e0 \u201c<em>Ph\u1ea7n chi tr\u1ea3 l\u00e3i ti\u1ec1n vay v\u1ed1n s\u1ea3n xu\u1ea5t, kinh doanh h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 c\u1ee7a \u0111\u1ed1i t\u01b0\u1ee3ng ngo\u00e0i c\u00e1c ng\u00e2n h\u00e0ng, c\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng v\u00e0 c\u00e1c t\u1ed5 ch\u1ee9c kinh t\u1ebf <strong>v\u01b0\u1ee3t qu\u00e1 1,2 l\u1ea7n m\u1ee9c l\u00e3i su\u1ea5t cho vay c\u1ee7a ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i<\/strong> t\u1ea1i th\u1eddi \u0111i\u1ec3m vay<\/em>\u201d.\u00a0 Hi\u1ec7n nay kho\u1ea3n 1, \u0110i\u1ec1u 476 c\u1ee7a B\u1ed9 lu\u1eadt D\u00e2n s\u1ef1 n\u0103m 2005 c\u00f3 quy \u0111\u1ecbnh: \u201c<em>L\u00e3i su\u1ea5t vay do c\u00e1c b\u00ean tho\u1ea3 thu\u1eadn nh\u01b0ng kh\u00f4ng \u0111\u01b0\u1ee3c v\u01b0\u1ee3t qu\u00e1 150% c\u1ee7a l\u00e3i su\u1ea5t c\u01a1 b\u1ea3n do Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc c\u00f4ng b\u1ed1 \u0111\u1ed1i v\u1edbi lo\u1ea1i cho vay t\u01b0\u01a1ng \u1ee9ng.<\/em>\u201d Tuy nhi\u00ean \u0111\u00e2y l\u00e0 m\u1ed9t quy \u0111\u1ecbnh qua b\u1ea5t c\u1eadp, cho n\u00ean \u0111\u00e3 \u0111\u01b0\u1ee3c Qu\u1ed1c h\u1ed9i d\u1ef1 ki\u1ebfn s\u1eeda \u0111\u1ed5i trong k\u1ef3 h\u1ecdp th\u00e1ng 5-2008 n\u00e0y.<\/p>\n<p>Quy \u0111\u1ecbnh tr\u00ean c\u1ee7a D\u1ef1 th\u1ea3o tuy c\u00f3 \u201cr\u1ed9ng r\u00e3i\u201d h\u01a1n so v\u1edbi B\u1ed9 lu\u1eadt D\u00e2n s\u1ef1, nh\u01b0ng c\u0169ng \u0111\u1ebfn l\u00fac c\u1ea7n ph\u1ea3i thay \u0111\u1ed5i cho ph\u00f9 h\u1ee3p v\u1edbi th\u1ef1c t\u1ebf. Vi\u1ec7c vay l\u00e3i b\u00ean ngo\u00e0i c\u1ee7a c\u00e1c doanh nghi\u1ec7p v\u1edbi m\u1ee9c l\u00e3i v\u01b0\u1ee3t qu\u00e1 150% so v\u1edbi l\u00e3i su\u1ea5t ng\u00e2n h\u00e0ng l\u00e0 t\u01b0\u01a1ng \u0111\u1ed1i ph\u1ed5 bi\u1ebfn, nh\u1ea5t l\u00e0 vay v\u1ed1n kh\u00f4ng c\u00f3 t\u00e0i s\u1ea3n b\u1ea3o \u0111\u1ea3m. Th\u1eadm ch\u00ed ch\u00ednh c\u00e1c ng\u00e2n h\u00e0ng nhi\u1ec1u khi c\u0169ng c\u00f2n ph\u1ea3i \u0111i vay v\u1edbi l\u00e3i su\u1ea5t cao h\u01a1n nhi\u1ec1u so v\u1edbi gi\u1edbi h\u1ea1n c\u1ee7a ph\u00e1p lu\u1eadt<a href=\"#_ftn1\" name=\"_ftnref1\">[1]<\/a>.<\/p>\n<p>Ngo\u00e0i ra, \u201c<em>m\u1ee9c l\u00e3i su\u1ea5t cho vay c\u1ee7a ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i<\/em>\u201d c\u0169ng l\u00e0 m\u1ed9t con s\u1ed1 nh\u1ea3y nh\u00f3t, v\u00ec ph\u1ee5 thu\u1ed9c v\u00e0o t\u1eebng ng\u00e2n h\u00e0ng, t\u1eebng kho\u1ea3n vay v\u1edbi t\u00ednh ch\u1ea5t, th\u1eddi \u0111i\u1ec3m, th\u1eddi h\u1ea1n, s\u1ed1 ti\u1ec1n, uy t\u00edn, t\u00e0i s\u1ea3n b\u1ea3o \u0111\u1ea3m,\u2026 kh\u00e1c nhau.<\/p>\n<ol start=\"4\">\n<li><strong>Tuy ch\u1ec9 l\u00e0 k\u1ef9 thu\u1eadt, nh\u01b0ng c\u0169ng quan tr\u1ecdng nh\u01b0 n\u1ed9i dung:<\/strong><\/li>\n<\/ol>\n<p>C\u1ea7n b\u1ea3o \u0111\u1ea3m s\u1ef1 th\u1ed1ng nh\u1ea5t, \u0111\u1ed3ng b\u1ed9 gi\u1eefa c\u00e1c v\u0103n b\u1ea3n quy ph\u1ea1m ph\u00e1p lu\u1eadt. Hai d\u1ef1 th\u1ea3o lu\u1eadt thu\u1ebf t\u1ea1i c\u00f9ng th\u1eddi \u0111i\u1ec3m, nh\u01b0ng \u0111\u00e3 c\u00f3 s\u1ef1 quy \u0111\u1ecbnh kh\u00e1c nhau v\u1ec1 t\u1ef7 gi\u00e1 ngo\u1ea1i t\u1ec7. \u0110i\u1ec1u 6 c\u1ee7a D\u1ef1 lu\u1eadt n\u00e0y quy \u0111\u1ecbnh: \u201c<em>tr\u01b0\u1eddng h\u1ee3p c\u00f3 doanh thu b\u1eb1ng ngo\u1ea1i t\u1ec7 th\u00ec ph\u1ea3i quy \u0111\u1ed5i ra \u0111\u1ed3ng Vi\u1ec7t Nam theo <strong>t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i<\/strong><\/em><a href=\"#_ftn2\" name=\"_ftnref2\">[2]<\/a><em> do Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc Vi\u1ec7t Nam c\u00f4ng b\u1ed1\u2026<\/em>\u201d (v\u00e0 t\u01b0\u01a1ng t\u1ef1 l\u00e0 quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 7); trong khi \u0110i\u1ec1u 6 c\u1ee7a D\u1ef1 th\u1ea3o Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng l\u1ea1i l\u00e0: \u201c\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 <em>Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 doanh s\u1ed1 mua, b\u00e1n b\u1eb1ng ngo\u1ea1i t\u1ec7 th\u00ec ph\u1ea3i quy \u0111\u1ed5i ngo\u1ea1i t\u1ec7 ra \u0110\u1ed3ng Vi\u1ec7t Nam theo <strong>t\u1ef7 gi\u00e1 b\u00ecnh qu\u00e2n tr\u00ean th\u1ecb tr\u01b0\u1eddng ti\u1ec1n t\u1ec7 li\u00ean ng\u00e2n h\u00e0ng<\/strong> do Ng\u00e2n h\u00e0ng nh\u00e0 n\u01b0\u1edbc Vi\u1ec7t Nam c\u00f4ng b\u1ed1\u2026<\/em>\u201d<\/p>\n<p>\u0110i\u1ec1u 12 quy \u0111\u1ecbnh v\u1ec1 n\u01a1i n\u1ed9p thu\u1ebf thu nh\u1eadp c\u1ee7a c\u00e1c \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c doanh nghi\u1ec7p, c\u1ea7n thay \u0111o\u1ea1n \u201c<em>doanh nghi\u1ec7p c\u00f3 \u0111\u01a1n v\u1ecb <strong>tr\u1ef1c thu\u1ed9c<\/strong><\/em>\u201d b\u1eb1ng \u201c<em>doanh nghi\u1ec7p c\u00f3 \u0111\u01a1n v\u1ecb <strong>ph\u1ee5 thu\u1ed9c<\/strong><\/em>\u201dcho \u0111\u00fang v\u1edbi b\u1ea3n ch\u1ea5t v\u00e0 ph\u00f9 h\u1ee3p v\u1edbi quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt Doanh nghi\u1ec7p. V\u00ec trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y, n\u1ebfu vi\u1ebft \u0111\u01a1n v\u1ecb \u201ctr\u1ef1c thu\u1ed9c\u201d th\u00ec c\u00f3 th\u1ec3 \u0111\u00f3 l\u00e0 c\u00f4ng ty con \u0111\u1ed9c l\u1eadp thu\u1ed9c doanh nghi\u1ec7p v\u00e0 nh\u01b0 v\u1eady th\u00ec kh\u00f4ng \u0111\u1eb7t ra v\u1ea5n \u0111\u1ec1 n\u1ed9p thu\u1ebf \u1edf n\u01a1i c\u00f3 tr\u1ee5 s\u1edf ch\u00ednh c\u1ee7a c\u00f4ng ty m\u1eb9.<\/p>\n<p>V\u1ec1 b\u1ed1 c\u1ee5c v\u0103n b\u1ea3n, c\u00f2n nhi\u1ec1u ch\u1ed7 ch\u01b0a h\u1ee3p l\u00fd. Ch\u1eb3ng h\u1ea1n, m\u1ed9t s\u1ed1 \u0111o\u1ea1n trong c\u00e1c \u0111i\u1ec1u \u0111\u01b0\u1ee3c vi\u1ebft ngay d\u01b0\u1edbi c\u00e1c kho\u1ea3n, nh\u01b0ng l\u1ea1i kh\u00f4ng ph\u1ea3i l\u00e0 m\u1ed9t ph\u1ea7n c\u1ee7a kho\u1ea3n \u0111\u00f3. Nh\u01b0 v\u1eady, kh\u00f4ng b\u1ea3o \u0111\u1ea3m t\u00ednh l\u00f4 g\u00edc t\u1ed1i thi\u1ec3u. V\u00ed d\u1ee5 nh\u01b0 c\u00e1c \u0111o\u1ea1n cu\u1ed1i c\u1ee7a \u0110i\u1ec1u 2, \u0110i\u1ec1u 7, \u0110i\u1ec1u 8, \u0110i\u1ec1u 10, \u0110i\u1ec1u 14<\/p>\n<p>M\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ea7n ph\u1ea7n chia th\u00e0nh c\u00e1c kho\u1ea3n cho r\u00f5 r\u00e0ng, thay v\u00ec ph\u00e2n chia th\u00e0nh \u0111o\u1ea1n. V\u00ed d\u1ee5 nh\u01b0 \u0110i\u1ec1u 5, \u0110i\u1ec1u 6, \u0110i\u1ec1u 11, \u0110i\u1ec1u 12.<\/p>\n<p><a href=\"#_ftnref1\" name=\"_ftn1\"><\/a><\/p>\n<p><em>\u2014\u2014\u2014\u2014\u2014\u2014\u2014\u2014\u2014\u2013<\/em><\/p>\n<p><a href=\"#_ftnref1\" name=\"_ftn1\"><\/a><\/p>\n<p><strong><em>B\u00e0i \u0111\u01b0\u1ee3c l\u01b0u \u1edf \u0111\u00e2y:<\/em><\/strong><\/p>\n<p><a href=\"#_ftnref1\" name=\"_ftn1\"><\/a><\/p>\n<p><em>\u0110C:\u00a0<\/em><em>C\u00f4ng ty Lu\u1eadt\u00a0<\/em><em>ANVI, t\u1ea7ng 2, T\u00f2a nh\u00e0 Savina, s\u1ed1 1 \u0110inh L\u1ec5, ph\u1ed1 Tr\u00e0ng Ti\u1ec1n, qu\u1eadn Ho\u00e0n Ki\u1ebfm,\u00a0<\/em><em>HN<\/em><\/p>\n<p><a href=\"#_ftnref1\" name=\"_ftn1\"><\/a><\/p>\n<p><em>FB: Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c (www.facebook.com\/LSTruongThanhDuc)<\/em><\/p>\n<p><a href=\"#_ftnref1\" name=\"_ftn1\"><\/a><\/p>\n<p><em>E-mail: duc.tt\u00a0@anvilaw.com<\/em><\/p>\n<p><a href=\"#_ftnref1\" name=\"_ftn1\"><\/a><\/p>\n<p><em>Web: www.anvilaw.com<\/em><\/p>\n<p><a href=\"#_ftnref1\" name=\"_ftn1\"><\/a><\/p>\n<p><em>\u0110T: 090.345.9070<\/em><\/p>\n<p>&nbsp;<\/p>\n<p><a href=\"#_ftnref1\" name=\"_ftn1\">[1]<\/a> Gi\u1eefa th\u00e1ng 2-2008 n\u00e0y, c\u00e1c ng\u00e2n h\u00e0ng ph\u1ea3i vay nhau (tr\u00ean th\u1ecb tr\u01b0\u1eddng li\u00ean ng\u00e2n h\u00e0ng) v\u1edbi l\u00e3i su\u1ea5t l\u00ean \u0111\u1ebfn 30%\/n\u0103m, t\u1ee9c l\u00e0 b\u1eb1ng 353% l\u00e3i su\u1ea5t c\u01a1 b\u1ea3n do Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc c\u00f4ng b\u1ed1<\/p>\n<p><a href=\"#_ftnref2\" name=\"_ftn2\">[2]<\/a> Kho\u1ea3n 8, \u0110i\u1ec1u 9, Lu\u1eadt Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc Vi\u1ec7t Nam n\u0103m 1997 \u0111\u1ecbnh ngh\u0129a: \u201c<em>T\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i l\u00e0 t\u1ef7 l\u1ec7 gi\u1eefa gi\u00e1 tr\u1ecb c\u1ee7a \u0111\u1ed3ng Vi\u1ec7t Nam v\u1edbi gi\u00e1 tr\u1ecb c\u1ee7a \u0111\u1ed3ng ti\u1ec1n n\u01b0\u1edbc ngo\u00e0i<\/em>\u201d. Kho\u1ea3n 9, \u0110i\u1ec1u 4, Ph\u00e1p l\u1ec7nh Ngo\u1ea1i h\u1ed1i n\u0103m 2006 \u0111\u1ecbnh ngh\u0129a \u201c<em>T\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i c\u1ee7a \u0111\u1ed3ng Vi\u1ec7t Nam <\/em><em>l\u00e0 gi\u00e1 c\u1ee7a m\u1ed9t \u0111\u01a1n v\u1ecb ti\u1ec1n t\u1ec7 n\u01b0\u1edbc ngo\u00e0i t\u00ednh b\u1eb1ng \u0111\u01a1n v\u1ecb ti\u1ec1n t\u1ec7 c\u1ee7a Vi\u1ec7t Nam<\/em>.\u201d","protected":false},"excerpt":{"rendered":"<p>(ANVI) &#8211; Theo \u0111\u1ec1 ngh\u1ecb c\u1ee7a Ph\u00f2ng Th\u01b0\u01a1ng m\u1ea1i v\u00e0 C\u00f4ng nghi\u1ec7p Vi\u1ec7t Nam (VCCI), t\u00f4i xin tham gia m\u1ed9t s\u1ed1 \u00fd ki\u1ebfn v\u00e0o D\u1ef1 th\u1ea3o Lu\u1eadt Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p nh\u01b0 sau: Vi\u1ec7c so\u1ea1n th\u1ea3o Lu\u1eadt Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p thay th\u1ebf l\u00e0 r\u1ea5t c\u1ea7n thi\u1ebft. D\u1ef1 th\u1ea3o \u0111\u00e3 c\u00f3 nhi\u1ec1u n\u1ed9i [&hellip;]<\/p>\n","protected":false},"author":7,"featured_media":5718,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[18,26],"tags":[],"class_list":["post-5717","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-bao-chi-phong-van","category-legal-media"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>100. \u0110\u1eebng d\u00f9ng Ngh\u1ecb \u0111\u1ecbnh v\u00e0 Th\u00f4ng t\u01b0 thay th\u1ebf vai tr\u00f2 c\u1ee7a Lu\u1eadt Thu\u1ebf thu nh\u1eadp 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\/vi\/100-dung-dung-nghi-dinh-va-thong-thu-thay-the-vai-tro-cua-luat-thue-thu-nhap-doanh-nghiep\/\" \/>\n<meta property=\"og:locale\" content=\"vi_VN\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"[:vi]100. \u0110\u1eebng d\u00f9ng Ngh\u1ecb \u0111\u1ecbnh v\u00e0 Th\u00f4ng t\u01b0 thay th\u1ebf vai tr\u00f2 c\u1ee7a Lu\u1eadt Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p.[:] - ANVI Law Firm\" \/>\n<meta property=\"og:description\" content=\"(ANVI) &#8211; Theo \u0111\u1ec1 ngh\u1ecb c\u1ee7a Ph\u00f2ng Th\u01b0\u01a1ng m\u1ea1i v\u00e0 C\u00f4ng nghi\u1ec7p Vi\u1ec7t Nam (VCCI), t\u00f4i xin tham gia m\u1ed9t s\u1ed1 \u00fd ki\u1ebfn v\u00e0o D\u1ef1 th\u1ea3o Lu\u1eadt Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p nh\u01b0 sau: Vi\u1ec7c so\u1ea1n th\u1ea3o Lu\u1eadt Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p thay th\u1ebf l\u00e0 r\u1ea5t c\u1ea7n thi\u1ebft. 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