{"id":588,"date":"2020-11-16T15:54:32","date_gmt":"2020-11-16T08:54:32","guid":{"rendered":"https:\/\/anvilaw.com\/vi\/?p=588"},"modified":"2024-10-30T09:25:23","modified_gmt":"2024-10-30T02:25:23","slug":"tieng-viet-quy-dinh-thieu-kha-thi-nham-doi-tuong","status":"publish","type":"post","link":"https:\/\/anvilaw.com\/vi\/quy-dinh-thieu-kha-thi-nham-doi-tuong\/","title":{"rendered":"268. Quy \u0111\u1ecbnh thi\u1ebfu kh\u1ea3 thi, nh\u1ea7m \u0111\u1ed1i t\u01b0\u1ee3ng"},"content":{"rendered":"
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Quy \u0111\u1ecbnh thi\u1ebfu kh\u1ea3 thi, nh\u1ea7m \u0111\u1ed1i t\u01b0\u1ee3ng<\/span><\/h4>\n
(\u0110TTC) – Ch\u00ednh ph\u1ee7 v\u1eeba ban h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh 132 quy \u0111\u1ecbnh vi\u1ec7c qu\u1ea3n l\u00fd thu\u1ebf v\u1edbi doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft. \u0110i\u1ec3m m\u1edbi trong ngh\u1ecb \u0111\u1ecbnh n\u00e0y l\u00e0 t\u1eeb n\u0103m 2021, doanh nghi\u1ec7p c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft ph\u1ea3i l\u1eadp b\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia g\u1eedi c\u01a1 quan thu\u1ebf.<\/strong><\/h5>\n<\/div>\n
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\"Quy<\/p>\n<\/div>\n<\/header>\n

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Th\u00ed d\u1ee5, doanh nghi\u1ec7p M\u1ef9 ho\u1ea1t \u0111\u1ed9ng \u1edf Vi\u1ec7t Nam ph\u1ea3i n\u1ed9p b\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn c\u1ee7a c\u1ea3 c\u00f4ng ty m\u1eb9.\u00a0Quy \u0111\u1ecbnh c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 132 nghe c\u00f3 v\u1ebb s\u1ebd ki\u1ec3m so\u00e1t \u0111\u01b0\u1ee3c ho\u1ea1t \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft \u0111ang ho\u1ea1t \u0111\u1ed9ng \u1edf Vi\u1ec7t Nam. Nh\u01b0ng n\u1ebfu nh\u00ecn s\u00e2u h\u01a1n s\u1ebd th\u1ea5y n\u00f3 kh\u00f4ng kh\u1ea3 thi, kh\u00f4ng t\u00e1c d\u1ee5ng, ph\u1ea3i k\u1ebft h\u1ee3p r\u1ea5t nhi\u1ec1u bi\u1ec7n ph\u00e1p m\u1edbi c\u00f3 th\u1ec3 \u0111\u1ea5u tranh \u0111\u01b0\u1ee3c.<\/div>\n
\u0110\u00e1ng l\u01b0u \u00fd, ngh\u1ecb \u0111\u1ecbnh n\u00e0y \u0111\u00e3 \u201c\u0111\u00e1nh nh\u1ea7m\u201d c\u00e1c doanh nghi\u1ec7p kh\u00f4ng c\u00f3 y\u1ebfu t\u1ed1 chuy\u1ec3n gi\u00e1. Trong khi v\u1edbi doanh nghi\u1ec7p c\u00f3 y\u1ebfu t\u1ed1 chuy\u1ec3n gi\u00e1 li\u00ean quan \u0111\u1ebfn n\u01b0\u1edbc ngo\u00e0i, ngh\u1ecb \u0111\u1ecbnh n\u00e0y ch\u1ec9 l\u00e0 \u0111i\u1ec1u ki\u1ec7n c\u1ea7n, ch\u01b0a \u0111\u1ee7. Ch\u00fang ta c\u1ea7n k\u1ebft h\u1ee3p v\u1edbi nhi\u1ec1u bi\u1ec7n ph\u00e1p k\u1ef9 thu\u1eadt, ngo\u1ea1i giao v\u00e0 ph\u00e1p l\u00fd kh\u00e1c m\u1edbi c\u00f3 kh\u1ea3 n\u0103ng b\u00f3c t\u00e1ch \u0111\u1ec3 thu thu\u1ebf. Vi\u1ec7c y\u00eau c\u1ea7u n\u1ed9p b\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn c\u1ee7a c\u1ea3 c\u00f4ng ty m\u1eb9 ch\u1ec9 l\u00e0 bi\u1ec7n ph\u00e1p h\u1ed7 tr\u1ee3 th\u00eam.<\/div>\n
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\"Quy<\/a><\/div>\n<\/div>\n
N\u0103m 2017, Ch\u00ednh ph\u1ee7 \u0111\u00e3 ban h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh 20\/2017\/N\u0110-CP quy \u0111\u1ecbnh v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft. Trong \u0111\u00f3, Kho\u1ea3n 3, \u0110i\u1ec1u 8 quy \u0111\u1ecbnh: \u201cT\u1ed5ng chi ph\u00ed l\u00e3i vay ph\u00e1t sinh trong k\u1ef3 c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \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 20% c\u1ee7a t\u1ed5ng l\u1ee3i nhu\u1eadn thu\u1ea7n t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ed9ng v\u1edbi chi ph\u00ed l\u00e3i vay, chi ph\u00ed kh\u1ea5u hao trong k\u1ef3 c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf\u201d. V\u1edbi chi ph\u00ed l\u00e3i vay, n\u1ebfu doanh nghi\u1ec7p chi \u0111\u00fang, chi th\u1eadt, h\u1ee3p l\u00fd, h\u1ee3p l\u1ec7, kh\u00f4ng c\u00f3 l\u00fd do g\u00ec \u0111\u1ec3 b\u1ecb lo\u1ea1i tr\u1eeb. Vi\u1ec7c lo\u1ea1i tr\u1eeb ch\u1ec9 \u0111\u01b0\u1ee3c \u0111\u1eb7t ra trong tr\u01b0\u1eddng h\u1ee3p m\u1ecdi th\u1ee9 \u0111\u1ec1u h\u1ee3p ph\u00e1p, h\u1ee3p l\u1ec7, nh\u01b0ng c\u00f3 ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n gi\u00e1, chuy\u1ec3n h\u1ebft l\u1ee3i nhu\u1eadn ra n\u01b0\u1edbc ngo\u00e0i, tr\u00ean c\u01a1 s\u1edf h\u1ee3p th\u1ee9c h\u00f3a b\u1eb1ng c\u00e1c giao d\u1ecbch li\u00ean k\u1ebft.<\/div>\n
Kh\u00f4ng th\u1ec3 l\u00fd lu\u1eadn ch\u00ednh s\u00e1ch thu\u1ebf n\u00e0y \u00e1p d\u1ee5ng chung cho m\u1ecdi doanh nghi\u1ec7p trong n\u01b0\u1edbc v\u00e0 n\u01b0\u1edbc ngo\u00e0i. V\u00ec \u0111i\u1ec3m c\u1ed1t y\u1ebfu \u1edf \u0111\u00e2y kh\u00f4ng ph\u1ea3i \u00e1p d\u1ee5ng v\u1edbi doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft hay c\u00f3 chi ph\u00ed l\u1edbn, m\u00e0 l\u00e0 c\u00f3 chuy\u1ec3n gi\u00e1 hay kh\u00f4ng. Gi\u1edbi h\u1ea1n n\u00e0y c\u1ea7n thi\u1ebft \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i c\u00f3 doanh thu cao, th\u1ecb ph\u1ea7n l\u1edbn, t\u0103ng tr\u01b0\u1edfng m\u1ea1nh, l\u1ee3i nhu\u1eadn l\u1edbn nh\u01b0ng kh\u00f4ng n\u1ed9p thu\u1ebf doanh nghi\u1ec7p v\u00ec c\u1ee9 h\u1ea1ch to\u00e1n l\u1ed7. Doanh nghi\u1ec7p n\u00e0o kh\u00f4ng c\u00f3 y\u1ebfu t\u1ed1 chuy\u1ec3n gi\u00e1 s\u1ebd kh\u00f4ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n c\u1ea7n thi\u1ebft t\u1ed1i thi\u1ec3u \u00e1p v\u00e0o ch\u00ednh s\u00e1ch n\u00e0y. Chi ph\u00ed l\u00e3i vay c\u0169ng gi\u1ed1ng nh\u01b0 chi ph\u00ed qu\u1ea3ng c\u00e1o, c\u00f3 hay kh\u00f4ng c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft, kho\u1ea3n chi c\u1ee7a doanh nghi\u1ec7p n\u00e0y l\u00e0 kho\u1ea3n thu c\u1ee7a doanh nghi\u1ec7p kh\u00e1c. Ch\u1ec9 \u0111\u1eb7t ra v\u1ea5n \u0111\u1ec1 ng\u0103n ch\u1eb7n chuy\u1ec3n gi\u00e1, n\u1ebfu chi ph\u00ed trong n\u01b0\u1edbc ch\u1ecbu c\u00f2n thu nh\u1eadp doanh nghi\u1ec7p kh\u00e1c \u1edf n\u01b0\u1edbc ngo\u00e0i h\u01b0\u1edfng, d\u1eabn \u0111\u1ebfn th\u1ea5t thu thu\u1ebf.<\/div>\n
C\u00e0ng sai l\u1ea7m n\u1ebfu \u00e1p v\u00e0o c\u00e1i l\u00fd l\u00e0 \u0111\u00e1nh thu\u1ebf \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f3 v\u1ed1n m\u1ecfng, \u00edt v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu, ph\u1ea3i \u0111i vay nhi\u1ec1u. Nh\u01b0 v\u1eady l\u00e0 vi hi\u1ebfn, tr\u00e1i lu\u1eadt, l\u00e0 \u0111\u00e1nh v\u00e0o quy\u1ec1n t\u1ef1 ch\u1ee7 trong vi\u1ec7c huy \u0111\u1ed9ng v\u1ed1n v\u00e0 quy\u1ec1n t\u1ef1 do kinh doanh c\u1ee7a doanh nghi\u1ec7p, \u0111i ng\u01b0\u1ee3c l\u1ea1i nguy\u00ean t\u1eafc c\u1ee7a n\u1ec1n kinh t\u1ebf th\u1ecb tr\u01b0\u1eddng. \u0110\u00e1nh thu\u1ebf nh\u01b0 v\u1eady l\u00e0 nh\u1ea7m l\u1eabn m\u1ee5c ti\u00eau.<\/div>\n
Gi\u1edbi h\u1ea1n 20% c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 20\/2020\/N\u0110-CP \u00e1p \u0111\u1eb7t v\u1edbi m\u1ecdi doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft \u0111\u00e3 b\u1ecb c\u1ed9ng \u0111\u1ed3ng doanh nghi\u1ec7p ph\u1ea3n \u0111\u1ed1i d\u1eef d\u1ed9i ngay t\u1eeb khi ch\u01b0a c\u00f3 hi\u1ec7u l\u1ef1c. Ng\u00e0y 24-6, Ngh\u1ecb \u0111\u1ecbnh 68\/2020\/N\u0110-CP ra \u0111\u1eddi, \u0111\u00e3 s\u1eeda \u0111\u1ed5i, t\u0103ng gi\u1edbi h\u1ea1n n\u00e0y l\u00ean 30%, \u0111\u1ed3ng th\u1eddi cho ph\u00e9p doanh nghi\u1ec7p \u0111\u01b0\u1ee3c h\u1ed3i t\u1ed1 kh\u1ea5u tr\u1eeb c\u00e1c kho\u1ea3n \u0111\u00e3 n\u1ed9p trong th\u1eddi h\u1ea1n 5 n\u0103m. Nh\u01b0ng h\u01a1n 4 th\u00e1ng sau, ng\u00e0y 5-11 Ngh\u1ecb \u0111\u1ecbnh 132 \u0111\u01b0\u1ee3c ban h\u00e0nh ti\u1ebfp t\u1ee5c gi\u1eef nguy\u00ean tr\u1ea7n chi ph\u00ed l\u00e3i vay 30%.<\/div>\n
T\u1ea1i sao chi ph\u00ed \u0111\u00fang, c\u1ea7n thi\u1ebft \u0111\u1ec3 tr\u1ef1c ti\u1ebfp ph\u1ee5c v\u1ee5 s\u1ea3n xu\u1ea5t, kinh doanh, kh\u00f4ng nh\u1eb1m gi\u1ea3m l\u00e3i, gi\u1ea3m thu\u1ebf, kh\u00f4ng l\u00e1ch thu\u1ebf, tr\u1ed1n thu\u1ebf, l\u1ea1i kh\u00f4ng \u0111\u01b0\u1ee3c c\u00f4ng nh\u1eadn l\u00e0 chi ph\u00ed h\u1ee3p ph\u00e1p, h\u1ee3p l\u1ec7 c\u1ee7a doanh nghi\u1ec7p? T\u1ea1i sao l\u1ea1i \u201cv\u01a1 \u0111\u0169a c\u1ea3 n\u1eafm\u201d, \u201cnh\u00e9t chung m\u1ed9t r\u1ecd\u201d, c\u00e0o b\u1eb1ng t\u1ea5t c\u1ea3 \u0111\u1ed1i t\u01b0\u1ee3ng doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft nh\u01b0ng v\u1edbi m\u1ee5c \u0111\u00edch ho\u00e0n to\u00e0n kh\u00e1c nhau \u0111\u1ec3 t\u1eadn thu? \u0110ang c\u00f3 s\u1ef1 nh\u1ea7m l\u1eabn c\u01a1 b\u1ea3n t\u1eeb m\u1ee5c ti\u00eau \u201cng\u0103n ch\u1eb7n chuy\u1ec3n gi\u00e1\u201d th\u00e0nh \u201cng\u0103n ch\u1eb7n giao d\u1ecbch li\u00ean k\u1ebft\u201d, nh\u1ea7m thu l\u00e3i th\u00e0nh \u201cthu c\u1ea3 l\u1ed7\u201d.<\/div>\n
C\u1ea3 2 m\u1ee5c ti\u00eau ch\u1ed1ng chuy\u1ec3n gi\u00e1 v\u00e0 ch\u1ed1ng v\u1ed1n m\u1ecfng c\u1ee9 m\u1eb7c \u0111\u1ecbnh \u00e1p \u0111\u1eb7t cho m\u1ecdi doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft \u0111\u1ec1u tr\u00e1i lu\u1eadt, ph\u1ee7 nh\u1eadn s\u1ef1 h\u1ee3p l\u00fd. Do v\u1eady, c\u1ea7n nhanh ch\u00f3ng v\u00e0 d\u0169ng c\u1ea3m s\u1eeda sai, t\u01b0\u01a1ng t\u1ef1 vi\u1ec7c kh\u1ed1ng ch\u1ebf t\u1ef7 l\u1ec7 chi ph\u00ed qu\u1ea3ng c\u00e1o t\u1eeb 15% cho \u0111\u1ebfn x\u00f3a b\u1ecf ho\u00e0n to\u00e0n, \u0111\u1ec3 doanh nghi\u1ec7p kh\u00f4ng ph\u1ea3i ch\u1edd \u0111\u1ee3i s\u1eeda sai gi\u1edbi h\u1ea1n chi ph\u00ed l\u00e3i vay h\u01a1n 10 n\u0103m nh\u01b0 v\u1edbi c\u00e2u chuy\u1ec7n chi ph\u00ed qu\u1ea3ng c\u00e1o.<\/div>\n
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Lu\u1eadt s\u01b0<\/span><\/a> Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c<\/a>, Gi\u00e1m \u0111\u1ed1c C\u00f4ng ty Lu\u1eadt<\/a> ANVI<\/a><\/em><\/strong><\/div>\n
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——————-<\/em><\/p>\n

S\u00e0i G\u00f2n \u0110\u1ea7u t\u01b0 T\u00e0i ch\u00ednh (Doanh nghi\u1ec7p \u2013 Doanh nh\u00e2n) 16-11-2020:<\/em><\/p>\n

https:\/\/saigondautu.com.vn\/doanh-nghiep-doanh-nhan\/quy-dinh-thieu-kha-thi-nham-doi-tuong-85716.html<\/a><\/em><\/p>\n

(782\/933)<\/em><\/p>\n<\/div>\n<\/div>\n<\/div>\n

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Quy \u0111\u1ecbnh thi\u1ebfu kh\u1ea3 thi, nh\u1ea7m \u0111\u1ed1i t\u01b0\u1ee3ng (\u0110TTC) – Ch\u00ednh ph\u1ee7 v\u1eeba ban h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh 132 quy \u0111\u1ecbnh vi\u1ec7c qu\u1ea3n l\u00fd thu\u1ebf v\u1edbi doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft. \u0110i\u1ec3m m\u1edbi trong ngh\u1ecb \u0111\u1ecbnh n\u00e0y l\u00e0 t\u1eeb n\u0103m 2021, doanh nghi\u1ec7p c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft ph\u1ea3i l\u1eadp b\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn […]<\/p>\n","protected":false},"author":2,"featured_media":1171,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[14,26],"tags":[34,38],"class_list":["post-588","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-nghien-cuu-bao-chi","category-legal-media","tag-luat-su-doanh-nghiep","tag-luat-su-thue"],"acf":[],"yoast_head":"\n268. 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