{"id":6632,"date":"2016-10-29T11:49:19","date_gmt":"2016-10-29T04:49:19","guid":{"rendered":"https:\/\/anvilaw.com\/vi\/?p=6632"},"modified":"2022-02-14T21:49:53","modified_gmt":"2022-02-14T14:49:53","slug":"272-binh-luan-ve-ho-tro-tai-chinh-tin-dung-trong-du-thao-luat-ho-tro-doanh-nghiep-nho-va-vua","status":"publish","type":"post","link":"https:\/\/anvilaw.com\/vi\/272-binh-luan-ve-ho-tro-tai-chinh-tin-dung-trong-du-thao-luat-ho-tro-doanh-nghiep-nho-va-vua\/","title":{"rendered":"272. B\u00ecnh lu\u1eadn v\u1ec1 h\u1ed7 tr\u1ee3 t\u00e0i ch\u00ednh, t\u00edn d\u1ee5ng trong D\u1ef1 th\u1ea3o Lu\u1eadt H\u1ed7 tr\u1ee3 Doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba."},"content":{"rendered":"<strong><em>(ANVI) &#8211; H\u1ed9i th\u1ea3o VINASME v\u1ec1 D\u1ef1 lu\u1eadt H\u1ed7 tr\u1ee3 DN nh\u1ecf v\u00e0 v\u1eeba\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 H\u00e0 N\u1ed9i 29-10-2016\u00a0\u00a0\u00a0\u00a0 <\/em><\/strong><\/p>\n<p><strong>(D\u1ef1 th\u1ea3o 10-2016)<\/strong><\/p>\n<p>&nbsp;<\/p>\n<p><em>B\u00e0i n\u00e0y b\u00ecnh lu\u1eadn v\u1ec1 n\u1ed9i dung 3 \u0111i\u1ec1u trong D\u1ef1 th\u1ea3o Lu\u1eadt H\u1ed7 tr\u1ee3 doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba: H\u1ed7 tr\u1ee3 ti\u1ebfp c\u1eadn t\u00edn d\u1ee5ng t\u1eeb c\u00e1c ng\u00e2n h\u00e0ng, H\u1ed7 tr\u1ee3 ti\u1ebfp c\u1eadn t\u00edn d\u1ee5ng t\u1eeb c\u00e1c qu\u1ef9 v\u00e0 H\u1ed7 tr\u1ee3 t\u00e0i ch\u00ednh.<\/em><\/p>\n<ol>\n<li><a name=\"_Toc184551505\"><\/a><a name=\"_Toc157034604\"><\/a><a name=\"_Toc105930256\"><\/a><a name=\"_Toc105302765\"><\/a> V\u1ec1 H\u1ed7 tr\u1ee3 ti\u1ebfp c\u1eadn t\u00edn d\u1ee5ng t\u1eeb c\u00e1c ng\u00e2n h\u00e0ng:<\/li>\n<\/ol>\n<ul>\n<li><a name=\"_Toc265570291\"><\/a><a name=\"_Toc265569803\"><\/a><a name=\"_Toc463803228\"><\/a><a name=\"_Toc463717737\"><\/a><a name=\"_Toc462658735\"><\/a> Quy \u0111\u1ecbnh c\u1ee7a D\u1ef1 th\u1ea3o Lu\u1eadt:<\/li>\n<\/ul>\n<p><em>\u201c\u0110i\u1ec1u 9. H\u1ed7 tr\u1ee3 ti\u1ebfp c\u1eadn t\u00edn d\u1ee5ng t\u1eeb c\u00e1c ng\u00e2n h\u00e0ng<\/em><\/p>\n<ol>\n<li><em> C\u00e1c ng\u00e2n h\u00e0ng t\u1ea1o \u0111i\u1ec1u ki\u1ec7n thu\u1eadn l\u1ee3i cho doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba ti\u1ebfp c\u1eadn v\u1ed1n th\u00f4ng qua:<\/em><\/li>\n<li><em>a) Cung c\u1ea5p kho\u1ea3n vay v\u1edbi l\u00e3i su\u1ea5t v\u00e0 th\u1eddi h\u1ea1n vay v\u1ed1n ph\u00f9 h\u1ee3p v\u1edbi kh\u1ea3 n\u0103ng thanh to\u00e1n c\u1ee7a doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba v\u00e0 t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh c\u1ee7a ng\u00e2n h\u00e0ng.<\/em><\/li>\n<li><em>b) Thi\u1ebft k\u1ebf \u0111i\u1ec1u ki\u1ec7n, quy tr\u00ecnh, th\u1ee7 t\u1ee5c cho vay ph\u00f9 h\u1ee3p v\u1edbi v\u1edbi \u0111\u1eb7c \u0111i\u1ec3m, quy m\u00f4 doanh nghi\u1ec7p v\u00e0 quy \u0111\u1ecbnh c\u1ee7a ch\u01b0\u01a1ng tr\u00ecnh h\u1ed7 tr\u1ee3 doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba, \u0111\u1ea3m b\u1ea3o th\u1ee7 t\u1ee5c \u0111\u01a1n gi\u1ea3n, th\u1eddi gian gi\u1ea3i ng\u00e2n v\u1ed1n nhanh, an to\u00e0n t\u00edn d\u1ee5ng.<\/em><\/li>\n<li><em>c) \u0110a d\u1ea1ng h\u00f3a c\u00e1c h\u00ecnh th\u1ee9c c\u1ea5p t\u00edn d\u1ee5ng ph\u00f9 h\u1ee3p v\u1edbi nhu c\u1ea7u c\u1ee7a doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba.<\/em><\/li>\n<li><em> Trong t\u1eebng th\u1eddi k\u1ef3, Ch\u00ednh ph\u1ee7 s\u1eed d\u1ee5ng ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc th\u1ef1c hi\u1ec7n c\u1ea5p b\u00f9 l\u00e3i su\u1ea5t v\u00e0 c\u00e1c h\u00ecnh th\u1ee9c kh\u00e1c \u0111\u1ec3 h\u1ed7 tr\u1ee3 c\u00e1c ng\u00e2n h\u00e0ng cho vay \u0111\u1ed1i v\u1edbi:<\/em><\/li>\n<li><em>a) Doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba theo c\u00e1c n\u1ed9i dung h\u1ed7 tr\u1ee3, ch\u01b0\u01a1ng tr\u00ecnh h\u1ed7 tr\u1ee3 doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt n\u00e0y.<\/em><\/li>\n<li><em>b) Doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 h\u1ed7 tr\u1ee3 doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt n\u00e0y.<\/em><\/li>\n<li><em> Doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba \u0111\u01b0\u1ee3c h\u1ed7 tr\u1ee3 n\u00e2ng cao n\u0103ng l\u1ef1c ti\u1ebfp c\u1eadn t\u00edn d\u1ee5ng th\u00f4ng qua c\u00e1c c\u01a1 quan, t\u1ed5 ch\u1ee9c v\u00e0 c\u00e1 nh\u00e2n h\u1ed7 tr\u1ee3 doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba \u0111\u1ec3 t\u01b0 v\u1ea5n x\u00e2y d\u1ef1ng ph\u01b0\u01a1ng \u00e1n s\u1ea3n xu\u1ea5t kinh doanh kh\u1ea3 thi, n\u00e2ng cao n\u0103ng l\u1ef1c qu\u1ea3n tr\u1ecb, minh b\u1ea1ch ho\u1ea1t \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p.<\/em><\/li>\n<li><em> Ch\u00ednh ph\u1ee7 x\u00e2y d\u1ef1ng c\u00e1c ch\u00ednh s\u00e1ch t\u1ea1o \u0111i\u1ec1u ki\u1ec7n thu\u1eadn l\u1ee3i cho c\u00e1c doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba ti\u1ebfp c\u1eadn c\u00e1c ngu\u1ed3n v\u1ed1n t\u00edn d\u1ee5ng ch\u00ednh s\u00e1ch, ch\u01b0\u01a1ng tr\u00ecnh t\u00e0i ch\u00ednh vi m\u00f4 cho doanh nghi\u1ec7p si\u00eau nh\u1ecf.\u201d<\/em><\/li>\n<\/ol>\n<p>&nbsp;<\/p>\n<ul>\n<li>V\u1ea5n \u0111\u1ec1 chung v\u1ec1 h\u1ed7 tr\u1ee3 t\u00edn d\u1ee5ng ng\u00e2n h\u00e0ng:<\/li>\n<li>Sau m\u1ed9t th\u1eddi gian d\u00e0i, c\u00e1c ng\u00e2n h\u00e0ng t\u1eadp trung nhi\u1ec1u v\u00e0o doanh nghi\u1ec7p l\u1edbn v\u00e0 si\u00eau l\u1edbn, it quan t\u00e2m \u0111\u1ebfn c\u00e1c doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba, th\u00ec nay \u0111\u00e3 thay \u0111\u1ed5i quan \u0111i\u1ec3m, h\u1ea7u h\u1ebft ng\u00e2n h\u00e0ng \u0111\u1ec1u coi doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba l\u00e0 l\u1ef1c l\u01b0\u1ee3ng kh\u00e1ch h\u00e0ng quan tr\u1ecdng. Tuy nhi\u00ean, tr\u00ean th\u1ef1c t\u1ebf, c\u00e1c doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba th\u01b0\u1eddng kh\u00f3 ti\u1ebfp c\u1eadn v\u1ed1n vay t\u1eeb ng\u00e2n h\u00e0ng v\u00ec n\u0103ng l\u1ef1c qu\u1ea3n tr\u1ecb h\u1ea1n ch\u1ebf; ph\u01b0\u01a1ng \u00e1n, d\u1ef1 \u00e1n kinh doanh, vay v\u1ed1n x\u00e2y d\u1ef1ng kh\u00f4ng b\u00e0i b\u1ea3n; h\u1ec7 th\u1ed1ng s\u1ed5 s\u00e1ch t\u00e0i ch\u00ednh k\u1ebf to\u00e1n thi\u1ebfu minh b\u1ea1ch; ti\u1ec1m l\u1ef1c t\u00e0i ch\u00ednh y\u1ebfu; t\u00e0i s\u1ea3n b\u1ea3o \u0111\u1ea3m \u00edt; d\u1ec5 b\u1ecb r\u1ee7i ro, t\u1ed5n th\u01b0\u01a1ng;&#8230; V\u00e0 c\u0169ng do \u0111\u00f3, n\u1ebfu doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba \u0111\u01b0\u1ee3c vay v\u1ed1n th\u00ec c\u0169ng th\u01b0\u1eddng ph\u1ea3i ch\u1ecbu l\u00e3i su\u1ea5t cao v\u00e0 c\u00e1c \u0111i\u1ec1u ki\u1ec7n kh\u00e1c m\u1ed9t c\u00e1ch kh\u00f3 kh\u0103n, ch\u1eb7t ch\u1ebd.<\/li>\n<\/ul>\n<p>Nhi\u1ec1u doanh nghi\u1ec7p ph\u1ea3i vay v\u1ed1n ng\u00e2n h\u00e0ng v\u1edbi l\u00e3i su\u1ea5t cao ho\u1eb7c kh\u00f4ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n vay v\u1ed1n ng\u00e2n h\u00e0ng th\u00ec ph\u1ea3i vay v\u1ed1n c\u1ee7a c\u00e1c c\u00e1 nh\u00e2n, t\u1ed5 ch\u1ee9c kh\u00e1c th\u00ec l\u1ea1i b\u1ecb lu\u1eadt c\u1ea3n tr\u1edf. Ch\u1eb3ng h\u1ea1n Lu\u1eadt Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p hi\u1ec7n h\u00e0nh kh\u00f4ng cho ph\u00e9p doanh nghi\u1ec7p h\u1ea1ch to\u00e1n ph\u1ea7n l\u00e3i vay th\u1ef1c t\u1ebf v\u01b0\u1ee3t qu\u00e1 13,5%\/n\u0103m.<a href=\"#_ftn1\" name=\"_ftnref1\">[1]<\/a><\/p>\n<ul>\n<li>V\u1ec1 quy \u0111\u1ecbnh ti\u1ebfp nh\u1eadn t\u00edn d\u1ee5ng t\u1eeb c\u00e1c ng\u00e2n h\u00e0ng: Doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba kh\u00f4ng ch\u1ec9 ti\u1ebfp c\u1eadn t\u00edn d\u1ee5ng t\u1eeb c\u00e1c ng\u00e2n h\u00e0ng, m\u00e0 c\u00f2n t\u1eeb c\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng kh\u00e1c. V\u00ec v\u1eady, quy \u0111\u1ecbnh c\u1ee7a \u0110i\u1ec1u lu\u1eadt ch\u1ec9 \u201cti\u1ebfp c\u1eadn t\u00edn d\u1ee5ng t\u1eeb c\u00e1c ng\u00e2n h\u00e0ng\u201d l\u00e0 kh\u00f4ng \u0111\u1ea7y \u0111\u1ee7, thi\u1ebfu \u0111i c\u00e1c c\u00f4ng ty t\u00e0i ch\u00ednh, c\u00f4ng ty cho thu\u00ea t\u00e0i ch\u00ednh v\u00e0 c\u00e1c t\u1ed5 ch\u1ee9c t\u00edn dung phi ng\u00e2n h\u00e0ng kh\u00e1c theo quy \u0111\u1ecbnh t\u1ea1i <a name=\"_Toc265570084\"><\/a><a name=\"_Toc265569596\"><\/a><a name=\"_Toc265567059\"><\/a><a name=\"_Toc265566940\"><\/a>\u0110i\u1ec1u 4 v\u1ec1 \u201cGi\u1ea3i th\u00edch t\u1eeb ng\u1eef\u201d, Lu\u1eadt C\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng n\u0103m 2010.<\/li>\n<li>Kho\u1ea3n 1, \u0110i\u1ec1u 9 c\u1ee7a D\u1ef1 th\u1ea3o Lu\u1eadt:<\/li>\n<li>Quy \u0111\u1ecbnh v\u1ec1 vi\u1ec7c c\u00e1c ng\u00e2n h\u00e0ng t\u1ea1o \u0111i\u1ec1u ki\u1ec7n thu\u1eadn l\u1ee3i cho doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba ti\u1ebfp c\u1eadn v\u1ed1n th\u00f4ng qua vi\u1ec7c cung c\u1ea5p th\u1ec3 lo\u1ea1i, s\u1ed1 l\u01b0\u1ee3ng v\u00e0 l\u00e3i su\u1ea5t t\u00edn d\u1ee5ng ph\u00f9 h\u1ee3p nhu c\u1ea7u, \u0111\u1eb7c \u0111i\u1ec3m v\u00e0 kh\u1ea3 n\u0103ng tr\u1ea3 n\u1ee3 c\u1ee7a doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba. \u0110i\u1ec1u n\u00e0y kh\u00f4ng sai, nh\u01b0ng l\u00e0 vi\u1ec7c hi\u1ec3n nhi\u00ean c\u00e1c ng\u00e2n h\u00e0ng \u0111\u00e3, \u0111ang v\u00e0 s\u1ebd l\u00e0m \u0111\u1ec3 thu h\u00fat v\u00e0 ph\u1ee5c v\u1ee5 kh\u00e1ch h\u00e0ng m\u1ed9t c\u00e1ch t\u1ed1t nh\u1ea5t, ch\u1ee9 kh\u00f4ng ph\u1ea3i ch\u1edd Lu\u1eadt quy \u0111\u1ecbnh. Ng\u01b0\u1ee3c l\u1ea1i, n\u1ebfu ng\u00e2n h\u00e0ng ch\u1ec9 \u0111\u1eb7t ra quy \u0111\u1ecbnh \u0111\u1ec3 \u0111\u1ed1i ph\u00f3 th\u00ec c\u0169ng kh\u00f4ng th\u1ec3 b\u1eaft b\u1ebb, x\u1eed l\u00fd \u0111\u01b0\u1ee3c.<\/li>\n<li><a name=\"_Toc265570087\"><\/a><a name=\"_Toc265569599\"><\/a><a name=\"_Toc265567062\"><\/a><a name=\"_Toc265566943\"><\/a> \u0110\u1eb7c bi\u1ec7t, vi\u1ec7c c\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng cho vay hay kh\u00f4ng cho vay v\u00e0 cho vay v\u1edbi \u0111i\u1ec1u ki\u1ec7n, th\u1ebf n\u00e0o l\u00e0 ho\u00e0n to\u00e0n do s\u1ef1 xem x\u00e9t quy\u1ebft \u0111\u1ecbnh c\u1ee7a h\u1ecd. V\u00ec c\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng c\u0169ng l\u00e0 c\u00e1c doanh nghi\u1ec7p ho\u1ea1t \u0111\u1ed9ng theo c\u01a1 ch\u1ebf th\u1ecb tr\u01b0\u1eddng, n\u00ean ho\u00e0n to\u00e0n c\u00f3 quy\u1ec1n t\u1eeb ch\u1ed1i cho vay \u201c<em>n\u1ebfu th\u1ea5y kh\u00f4ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n, kh\u00f4ng c\u00f3 hi\u1ec7u qu\u1ea3\u201d<\/em> theo quy \u0111\u1ecbnh sau \u0111\u00e2y c\u1ee7a Lu\u1eadt C\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng n\u0103m 2010:<\/li>\n<\/ul>\n<p><em>\u201c\u0110i\u1ec1u 7. Quy\u1ec1n t\u1ef1 ch\u1ee7 ho\u1ea1t \u0111\u1ed9ng<\/em><\/p>\n<ol>\n<li><em> T\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng, chi nh\u00e1nh ng\u00e2n h\u00e0ng n\u01b0\u1edbc ngo\u00e0i c\u00f3 quy\u1ec1n t\u1ef1 ch\u1ee7 trong ho\u1ea1t \u0111\u1ed9ng kinh doanh v\u00e0 t\u1ef1 ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 k\u1ebft qu\u1ea3 kinh doanh c\u1ee7a m\u00ecnh. Kh\u00f4ng t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n n\u00e0o \u0111\u01b0\u1ee3c can thi\u1ec7p tr\u00e1i ph\u00e1p lu\u1eadt v\u00e0o ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ee7a t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng, chi nh\u00e1nh ng\u00e2n h\u00e0ng n\u01b0\u1edbc ngo\u00e0i. <\/em><\/li>\n<li><em> T\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng, chi nh\u00e1nh ng\u00e2n h\u00e0ng n\u01b0\u1edbc ngo\u00e0i c\u00f3 quy\u1ec1n t\u1eeb ch\u1ed1i y\u00eau c\u1ea7u c\u1ea5p t\u00edn d\u1ee5ng, cung \u1ee9ng c\u00e1c d\u1ecbch v\u1ee5 kh\u00e1c n\u1ebfu th\u1ea5y kh\u00f4ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n, kh\u00f4ng c\u00f3 hi\u1ec7u qu\u1ea3, kh\u00f4ng ph\u00f9 h\u1ee3p v\u1edbi quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.\u201d<\/em><\/li>\n<\/ol>\n<ul>\n<li>Ri\u00eang v\u1ec1 l\u00e3i su\u1ea5t cho vay, nhi\u1ec1u n\u0103m qua \u0111\u00e3 c\u00f3 quy \u0111\u1ecbnh \u01b0u \u0111\u00e3i cho c\u00e1c doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba. Quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh l\u00e0 Th\u00f4ng t\u01b0 s\u1ed1 08\/2014\/TT-NHNN ng\u00e0y 17-05-2014 c\u1ee7a Th\u1ed1ng \u0111\u1ed1c Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc Vi\u1ec7t Nam \u201cQuy \u0111\u1ecbnh l\u00e3i su\u1ea5t cho vay ng\u1eafn h\u1ea1n b\u1eb1ng \u0111\u1ed3ng Vi\u1ec7t Nam c\u1ee7a t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng \u0111\u1ed1i v\u1edbi kh\u00e1ch h\u00e0ng vay \u0111\u1ec3 \u0111\u00e1p \u1ee9ng nhu c\u1ea7u v\u1ed1n ph\u1ee5c v\u1ee5 m\u1ed9t s\u1ed1 l\u0129nh v\u1ef1c, ng\u00e0nh kinh t\u1ebf\u201d, trong \u0111\u00f3 quy \u0111\u1ecbnh, c\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng cho vay v\u1edbi m\u1ee9c l\u00e3i su\u1ea5t \u01b0u \u0111\u00e3i th\u1ea5p h\u01a1n \u0111\u1ed1i v\u1edbi m\u1ed9t trong 5 \u0111\u1ed1i t\u01b0\u1ee3ng l\u00e0 \u201cPh\u1ee5c v\u1ee5 s\u1ea3n xu\u1ea5t &#8211; kinh doanh c\u1ee7a doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba\u201d. Tuy nhi\u00ean, \u0111i\u1ec1u ki\u1ec7n \u0111\u1ed1i v\u1edbi kh\u00e1ch h\u00e0ng vay v\u1ed1n, ngo\u00e0i vi\u1ec7c c\u00f3 \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n vay v\u1ed1n theo quy \u0111\u1ecbnh, c\u00f2n ph\u1ea3i \u0111\u01b0\u1ee3c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng \u0111\u00e1nh gi\u00e1 l\u00e0 \u201cc\u00f3 t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh minh b\u1ea1ch, l\u00e0nh m\u1ea1nh.\u201d M\u00e0 \u0111\u00e3 c\u00f3 t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh minh b\u1ea1ch, l\u00e0nh m\u1ea1nh, th\u00ec doanh nghi\u1ec7p n\u00e0o c\u0169ng s\u1ebd \u0111\u01b0\u1ee3c h\u01b0\u1edfng m\u1ee9c l\u00e3i su\u1ea5t th\u1ea5p, l\u00e3i su\u1ea5t \u01b0u \u0111\u00e3i, ch\u1ee9 kh\u00f4ng ri\u00eang g\u00ec \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba.<\/li>\n<li>Kho\u1ea3n 2, \u0110i\u1ec1u 9 c\u1ee7a D\u1ef1 th\u1ea3o Lu\u1eadt:<\/li>\n<\/ul>\n<p>Quy \u0111\u1ecbnh v\u1ec1 vi\u1ec7c Ng\u00e2n s\u00e1ch c\u1ea5p b\u00f9 l\u00e3i su\u1ea5t v\u00e0 c\u00e1c h\u00ecnh th\u1ee9c kh\u00e1c \u0111\u1ec3 h\u1ed7 tr\u1ee3 c\u00e1c ng\u00e2n h\u00e0ng cho vay doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba v\u00e0 t\u1ed5 ch\u1ee9c h\u1ed7 tr\u1ee3 doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba. \u0110i\u1ec1u n\u00e0y ho\u00e0n to\u00e0n ph\u1ee5 thu\u1ed9c v\u00e0o kh\u1ea3 n\u0103ng c\u00e2n \u0111\u1ed1i ng\u00e2n s\u00e1ch, n\u00ean c\u1ea7n c\u00e2n nh\u1eafc \u00fd ki\u1ebfn h\u1ee3p l\u00fd c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh.<\/p>\n<p>V\u00ec v\u1eady, c\u1ea7n xem x\u00e9t theo h\u01b0\u1edbng kh\u00f4ng n\u00ean ho\u1eb7c r\u1ea5t h\u1ea1n ch\u1ebf quy \u0111\u1ecbnh h\u1ed7 tr\u1ee3 th\u00f4ng qua vi\u1ec7c gi\u1ea3m hay c\u1ea5p b\u00f9 ng\u00e2n s\u00e1ch, v\u00ec l\u00e0m m\u00e9o m\u00f3 th\u1ecb tr\u01b0\u1eddng t\u00edn d\u1ee5ng v\u00e0 g\u00e2y ra nhi\u1ec1u h\u1ec7 qu\u1ea3 ti\u00eau c\u1ef1c kh\u00e1c.<\/p>\n<ul>\n<li>Kho\u1ea3n 3, \u0110i\u1ec1u 9 c\u1ee7a D\u1ef1 th\u1ea3o Lu\u1eadt:<\/li>\n<\/ul>\n<p>Quy \u0111\u1ecbnh v\u1ec1 vi\u1ec7c h\u1ed7 tr\u1ee3 n\u00e2ng cao n\u0103ng l\u1ef1c ti\u1ebfp c\u1eadn t\u00edn d\u1ee5ng th\u00f4ng qua vi\u1ec7c x\u00e2y d\u1ef1ng ph\u01b0\u01a1ng \u00e1n s\u1ea3n xu\u1ea5t kinh doanh kh\u1ea3 thi, n\u00e2ng cao n\u0103ng l\u1ef1c qu\u1ea3n tr\u1ecb, minh b\u1ea1ch ho\u1ea1t \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p.<\/p>\n<p>\u0110\u00e2y th\u1eadt s\u1ef1 l\u00e0 s\u1ef1 h\u1ed7 tr\u1ee3 c\u1ea7n thi\u1ebft v\u00e0 l\u00e2u d\u00e0i. Tuy nhi\u00ean, \u0111\u00e2y l\u00e0 nh\u1eefng v\u1ea5n \u0111\u1ec1 c\u1ea7n h\u1ed7 tr\u1ee3 chung cho doanh nghi\u1ec7p, ch\u1ee9 kh\u00f4ng ch\u1ec9 nh\u1eb1m ti\u1ebfp c\u1eadn t\u00edn d\u1ee5ng.<\/p>\n<ul>\n<li>Kho\u1ea3n 4, \u0110i\u1ec1u 9 c\u1ee7a D\u1ef1 th\u1ea3o Lu\u1eadt:<\/li>\n<\/ul>\n<p>Quy \u0111\u1ecbnh v\u1ec1 vi\u1ec7c h\u1ed7 tr\u1ee3 doanh nghi\u1ec7p ti\u1ebfp c\u1eadn c\u00e1c ngu\u1ed3n v\u1ed1n t\u00edn d\u1ee5ng ch\u00ednh s\u00e1ch v\u00e0 ch\u01b0\u01a1ng tr\u00ecnh t\u00e0i ch\u00ednh vi m\u00f4. \u0110\u01b0\u01a1ng nhi\u00ean, t\u1ed5 ch\u1ee9c t\u00e0i ch\u00ednh vi m\u00f4 l\u00e0 \u0111\u1ec3 ph\u1ee5c v\u1ee5 doanh nghi\u1ec7p nh\u1ecf v\u00e0 si\u00eau nh\u1ecf. T\u1ed5 ch\u1ee9c t\u00e0i ch\u00ednh vi m\u00f4 \u0111\u00e3 \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh trong Lu\u1eadt C\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng v\u00e0 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 28\/2005\/N\u0110-CP ng\u00e0y 09-3-2005 c\u1ee7a Ch\u00ednh ph\u1ee7 v\u1ec1 \u201cT\u1ed5 ch\u1ee9c v\u00e0 ho\u1ea1t \u0111\u1ed9ng c\u1ee7a t\u1ed5 ch\u1ee9c t\u00e0i ch\u00ednh quy m\u00f4 nh\u1ecf t\u1ea1i Vi\u1ec7t Nam\u201d, \u0111\u00e3 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung theo Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 165\/2007\/N\u0110-CP ng\u00e0y 15-11-2007.<\/p>\n<p>V\u00ec v\u1eady, quy \u0111\u1ecbnh v\u1ec1 \u201cch\u01b0\u01a1ng tr\u00ecnh t\u00e0i ch\u00ednh vi m\u00f4 cho doanh nghi\u1ec7p si\u00eau nh\u1ecf\u201d ch\u1ec9 l\u00e0 s\u1ef1 nh\u1eafc l\u1ea1i quy \u0111\u1ecbnh \u0111\u00e3 c\u00f3 c\u1ee7a Lu\u1eadt C\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng.<\/p>\n<ul>\n<li>K\u1ebft lu\u1eadn v\u1ec1 h\u1ed7 tr\u1ee3 t\u00edn d\u1ee5ng ng\u00e2n h\u00e0ng:<\/li>\n<\/ul>\n<p>H\u1ed7 tr\u1ee3 l\u00e3i su\u1ea5t tr\u1ef1c ti\u1ebfp t\u1eeb ng\u00e2n s\u00e1ch hay y\u00eau c\u1ea7u ng\u00e2n h\u00e0ng gi\u1ea3m l\u00e3i su\u1ea5t l\u00e0 c\u01a1 ch\u1ebf mang t\u00ednh h\u00e0nh ch\u00ednh v\u00e0 bao c\u1ea5p s\u1ebd g\u00e2y kh\u00f3 kh\u0103n cho ho\u1ea1t \u0111\u1ed9ng c\u1ee7a ng\u00e2n h\u00e0ng; l\u00e0m m\u00e9o m\u00f3 cung c\u1ea7u v\u00e0 quan h\u1ec7 t\u00edn d\u1ee5ng; kh\u00f4ng ph\u1ee7 h\u1ee3p v\u1edbi kinh t\u1ebf th\u1ecb tr\u01b0\u1eddng; d\u1ec5 n\u00e0y sinh ti\u00eau c\u1ef1c, \u1ef7 l\u1ea1i, c\u00e0o b\u1eb1ng, xin cho; kh\u00f4ng c\u00f3 t\u00e1c d\u1ee5ng h\u1ed7 tr\u1ee3 doanh nghi\u1ec7p v\u1ec1 chi\u1ec1u s\u00e2u v\u00e0 l\u00e2u d\u00e0i.<\/p>\n<p>V\u00ec v\u1eady c\u1ea7n gi\u1ea3m thi\u1ec3u vi\u1ec7c h\u1ed7 tr\u1ee3 doanh nghi\u1ec7p b\u1eb1ng l\u00e3i su\u1ea5t, m\u00e0 c\u1ea7n t\u1eadp trung v\u00e0o c\u00e1c bi\u1ec7n ph\u00e1p h\u1ed7 tr\u1ee3 nh\u1eb1m n\u00e2ng cao ch\u1ea5t l\u01b0\u1ee3ng ho\u1ea1t \u0111\u1ed9ng v\u00e0 n\u0103ng l\u1ef1c c\u1ea1nh tranh, t\u1eeb \u0111\u00f3 s\u1ebd gi\u00fap doanh nghi\u1ec7p d\u1ec5 d\u00e0ng ti\u1ebfp c\u1eadn v\u1ed1n vay v\u1edbi l\u00e3i su\u1ea5t th\u1ea5p. Khi \u0111\u00f3, Ng\u00e2n s\u00e1ch t\u0103ng thu thay v\u00ec ph\u1ea3i chi l\u1ea1i h\u1ed7 tr\u1ee3 l\u00e3i su\u1ea5t cho doanh nghi\u1ec7p v\u00e0 ng\u00e2n h\u00e0ng s\u1ebd t\u1ef1 nguy\u1ec7n, t\u00edch c\u1ef1c t\u1ea1o m\u1ecdi \u0111i\u1ec1u ki\u1ec7n thu\u1eadn l\u1ee3i, t\u1ea1o ra s\u1ea3n ph\u1ea9m, quy tr\u00ecnh ph\u1ee5c v\u1ee5 t\u1ed1t nh\u1ea5t v\u00e0 cho vay \u01b0u \u0111\u00e3i l\u00e3i su\u1ea5t cho nhi\u1ec1u doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba.<\/p>\n<ol start=\"2\">\n<li>V\u1ec1 H\u1ed7 tr\u1ee3 ti\u1ebfp c\u1eadn t\u00edn d\u1ee5ng t\u1eeb c\u00e1c qu\u1ef9:<\/li>\n<\/ol>\n<ul>\n<li>Quy \u0111\u1ecbnh c\u1ee7a D\u1ef1 th\u1ea3o Lu\u1eadt:<\/li>\n<\/ul>\n<p><a name=\"_Toc463803229\"><\/a><a name=\"_Toc463717738\"><\/a><a name=\"_Toc462658736\"><\/a><em>\u201c\u0110i\u1ec1u 10. H\u1ed7 tr\u1ee3 ti\u1ebfp c\u1eadn t\u00edn d\u1ee5ng t\u1eeb c\u00e1c qu\u1ef9<\/em><\/p>\n<ol>\n<li><em> Ki\u1ec7n to\u00e0n t\u1ed5 ch\u1ee9c, b\u1ed5 sung ch\u1ee9c n\u0103ng v\u00e0 nhi\u1ec7m v\u1ee5 c\u1ee7a Qu\u1ef9 Ph\u00e1t tri\u1ec3n doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba th\u1ef1c hi\u1ec7n ch\u1ee9c n\u0103ng cho vay, \u0111\u1ea7u t\u01b0, t\u00e0i tr\u1ee3 \u0111\u1ec3 h\u1ed7 tr\u1ee3 doanh nghi\u1ec7p kh\u1edfi nghi\u1ec7p \u0111\u1ed5i m\u1edbi s\u00e1ng t\u1ea1o, doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba tham gia chu\u1ed7i gi\u00e1 tr\u1ecb b\u1ec1n v\u1eefng, h\u00ecnh th\u00e0nh c\u1ee5m li\u00ean k\u1ebft ng\u00e0nh quy \u0111\u1ecbnh t\u1ea1i Ch\u01b0\u01a1ng III c\u1ee7a Lu\u1eadt n\u00e0y.<\/em><\/li>\n<li><em> Qu\u1ef9 b\u1ea3o l\u00e3nh t\u00edn d\u1ee5ng doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba l\u00e0 t\u1ed5 ch\u1ee9c t\u00e0i ch\u00ednh nh\u00e0 n\u01b0\u1edbc, ho\u1ea1t \u0111\u1ed9ng v\u00ec m\u1ee5c ti\u00eau l\u1ee3i nhu\u1eadn, \u0111\u01b0\u1ee3c ph\u00e9p ph\u00e1t h\u00e0nh tr\u00e1i phi\u1ebfu \u0111\u1ec3 huy \u0111\u1ed9ng v\u1ed1n cho qu\u1ef9.<\/em><\/li>\n<li><em>a) Qu\u1ef9 b\u1ea3o l\u00e3nh t\u00edn d\u1ee5ng doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba \u1edf trung \u01b0\u01a1ng th\u1ef1c hi\u1ec7n ch\u1ee9c n\u0103ng t\u00e1i b\u1ea3o l\u00e3nh cho c\u00e1c qu\u1ef9 b\u1ea3o l\u00e3nh t\u00edn d\u1ee5ng \u1edf c\u00e1c t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c trung \u01b0\u01a1ng v\u00e0 b\u1ea3o l\u00e3nh t\u00edn d\u1ee5ng cho c\u00e1c doanh nghi\u1ec7p kh\u1edfi nghi\u1ec7p \u0111\u1ed5i m\u1edbi s\u00e1ng t\u1ea1o, doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba trong l\u0129nh v\u1ef1c s\u1ea3n xu\u1ea5t ch\u1ebf bi\u1ebfn, doanh nghi\u1ec7p \u0111\u01b0\u1ee3c chuy\u1ec3n \u0111\u1ed5i t\u1eeb h\u1ed9 kinh doanh, doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba tham gia chu\u1ed7i gi\u00e1 tr\u1ecb, c\u1ee5m li\u00ean k\u1ebft ng\u00e0nh vay v\u1ed1n t\u1ea1i t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng.<\/em><\/li>\n<li><em>b) Qu\u1ef9 b\u1ea3o l\u00e3nh t\u00edn d\u1ee5ng doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba \u1edf c\u00e1c t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c trung \u01b0\u01a1ng th\u1ef1c hi\u1ec7n ch\u1ee9c n\u0103ng b\u1ea3o l\u00e3nh t\u00edn d\u1ee5ng cho doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba vay v\u1ed1n t\u1ea1i t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng; cung c\u1ea5p d\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n, n\u00e2ng cao n\u0103ng l\u1ef1c x\u00e2y d\u1ef1ng ph\u01b0\u01a1ng \u00e1n, k\u1ebf ho\u1ea1ch s\u1ea3n xu\u1ea5t kinh doanh, s\u1eed d\u1ee5ng v\u1ed1n vay hi\u1ec7u qu\u1ea3 cho doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba.<\/em><\/li>\n<li><em>c) Qu\u1ef9 b\u1ea3o l\u00e3nh t\u00edn d\u1ee5ng doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba th\u1ef1c hi\u1ec7n b\u1ea3o l\u00e3nh d\u1ef1a tr\u00ean t\u00e0i s\u1ea3n b\u1ea3o \u0111\u1ea3m ho\u1eb7c x\u1ebfp h\u1ea1ng t\u00edn nhi\u1ec7m c\u1ee7a doanh nghi\u1ec7p v\u00e0 kh\u00f4ng \u0111\u01b0\u1ee3c t\u1eeb ch\u1ed1i ngh\u0129a v\u1ee5 b\u1ea3o l\u00e3nh \u0111\u00e3 cam k\u1ebft. <\/em><\/li>\n<li><em> Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft \u0110i\u1ec1u n\u00e0y.\u201d<\/em><\/li>\n<\/ol>\n<ul>\n<li>V\u1ea5n \u0111\u1ec1 chung v\u1ec1 h\u1ed7 tr\u1ee3 t\u00edn d\u1ee5ng t\u1eeb c\u00e1c qu\u1ef9:<\/li>\n<li>C\u00e1i kh\u00f3 c\u1ee7a doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba, \u0111\u1eb7c bi\u1ec7t l\u00e0 doanh nghi\u1ec7p kh\u1edfi nghi\u1ec7p, l\u00e0 kh\u00f4ng vay \u0111\u01b0\u1ee3c v\u1ed1n ho\u1eb7c ph\u1ea3i vay v\u1edbi l\u00e3i su\u1ea5t cao, l\u00e0 do ch\u01b0a c\u00f3 th\u1ecb tr\u01b0\u1eddng, ch\u01b0a c\u00f3 t\u00edn nhi\u1ec7m, ch\u01b0a c\u00f3 th\u01b0\u01a1ng hi\u1ec7u, ch\u01b0a c\u00f3 kinh nghi\u1ec7m, ch\u01b0a c\u00f3 hi\u1ec7u qu\u1ea3, ch\u01b0a c\u00f3 t\u00e0i s\u1ea3n b\u1ea3o \u0111\u1ea3m,\u2026 Cho n\u00ean \u0111\u01b0\u01a1ng nhi\u00ean s\u1ebd kh\u00f3 kh\u0103n trong vi\u1ec7c ti\u1ebfp c\u1eadn v\u1ed1n vay l\u00e3i su\u1ea5t th\u1ea5p.<\/li>\n<li>\u201cQu\u1ef9 Ph\u00e1t tri\u1ec3n doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba\u201d v\u00e0 \u201cQu\u1ef9 b\u1ea3o l\u00e3nh t\u00edn d\u1ee5ng cho doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba\u201d \u0111ang \u0111\u01b0\u1ee3c v\u1eadn h\u00e0nh tr\u00ean th\u1ef1c t\u1ebf, nh\u01b0ng c\u00f2n r\u1ea5t h\u1ea1n ch\u1ebf t\u00e1c d\u1ee5ng; \u0111\u00e3 v\u00e0 s\u1ebd ti\u1ebfp t\u1ee5c g\u1eb7p nhi\u1ec1u v\u01b0\u1edbng m\u1eafc. Tuy \u0111\u00e3 c\u00f3 quy \u0111\u1ecbnh t\u1eeb 15 n\u0103m r\u1ed3i, nh\u01b0ng v\u1eabn c\u00f2n m\u1ed9t s\u1ed1 \u0111\u1ecba ph\u01b0\u01a1ng ch\u01b0a th\u00e0nh l\u1eadp \u0111\u01b0\u1ee3c Qu\u1ef9 b\u1ea3o l\u00e3nh do kh\u00f4ng c\u00f3 v\u1ed1n \u0111i\u1ec1u l\u1ec7 n\u00f3i ri\u00eang (do ph\u1ee5 thu\u1ed9c nhi\u1ec1u v\u00e0o ng\u00e2n s\u00e1ch) v\u00e0 ngu\u1ed3n v\u1ed1n ho\u1ea1t \u0111\u1ed9ng n\u00f3i chung ho\u1eb7c tuy \u0111\u00e3 th\u00e0nh l\u1eadp, nh\u01b0ng ngu\u1ed3n v\u1ed1n qu\u00e1 \u00edt v\u00e0 thi\u1ebfu n\u0103ng l\u1ef1c chuy\u00ean m\u00f4n, nghi\u1ec7p v\u1ee5 b\u1ea3o l\u00e3nh, n\u00ean r\u1ea5t \u00edt kh\u1ea3 n\u0103ng b\u1ea3o l\u00e3nh, r\u1ea5t kh\u00f3 h\u1ed7 tr\u1ee3 v\u1ed1n cho doanh nghi\u1ec7p.<\/li>\n<li>Hai Qu\u1ef9 n\u00e0y c\u00f3 ph\u1ea7n tr\u00f9ng l\u1eb7p. N\u1ebfu \u201cQu\u1ef9 Ph\u00e1t tri\u1ec3n doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba\u201d \u0111\u00e3 c\u00f3 vai tr\u00f2 h\u1ed7 tr\u1ee3 cho vay, \u0111\u1ea7u t\u01b0, t\u00e0i tr\u1ee3 doanh nghi\u1ec7p th\u00ec c\u1ea7n \u0111\u1ea3m nhi\u1ec7m lu\u00f4n ch\u1ee9c n\u0103ng b\u1ea3o l\u00e3nh, m\u00e0 kh\u00f4ng n\u00ean duy tr\u00ec m\u1ed9t Qu\u1ef9 b\u1ea3o l\u00e3nh ri\u00eang.<\/li>\n<li>Quy \u0111\u1ecbnh \u1edf \u0110i\u1ec1u 9 \u0111\u00e3 y\u00eau c\u1ea7u ng\u00e2n h\u00e0ng ph\u1ea3i h\u1ed7 tr\u1ee3 cho vay \u01b0u \u0111\u00e3i, quy \u0111\u1ecbnh v\u1ec1 Qu\u1ef9 b\u1ea3o l\u00e3nh l\u1ea1i y\u00eau c\u1ea7u t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng ph\u1ea3i \u0111\u00f3ng g\u00f3p v\u1ed1n \u0111i\u1ec1u l\u1ec7 v\u00e0o Qu\u1ef9<a href=\"#_ftn2\" name=\"_ftnref2\">[2]<\/a> l\u00e0 kh\u00f4ng h\u1ee3p l\u00fd.<\/li>\n<li>Kho\u1ea3n 2, \u0110i\u1ec1u 10 c\u1ee7a D\u1ef1 th\u1ea3o Lu\u1eadt:<\/li>\n<li>C\u1ea7n xem l\u1ea1i quy \u0111\u1ecbnh Qu\u1ef9 b\u1ea3o l\u00e3nh t\u00edn d\u1ee5ng doanh nghi\u1ec7p nh\u1ecf \u201cho\u1ea1t \u0111\u1ed9ng v\u00ec m\u1ee5c ti\u00eau l\u1ee3i nhu\u1eadn\u201d l\u00e0 kh\u00f4ng h\u1ee3p l\u00fd, nh\u1ea5t l\u00e0 hi\u1ec7n nay \u0111ang \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh l\u00e0 ho\u1ea1t \u0111\u1ed9ng <strong><em>kh\u00f4ng<\/em><\/strong> v\u00ec m\u1ee5c ti\u00eau l\u1ee3i nhu\u1eadn.<\/li>\n<li>Khi doanh nghi\u1ec7p kh\u00f4ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n vay v\u1ed1n ng\u00e2n h\u00e0ng th\u00ec m\u1edbi c\u1ea7n \u0111\u1ebfn vi\u1ec7c b\u1ea3o l\u00e3nh c\u1ee7a \u201cQu\u1ef9 b\u1ea3o l\u00e3nh t\u00edn d\u1ee5ng doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba\u201d. Tuy nhi\u00ean, quy \u0111\u1ecbnh l\u00e2u nay c\u00f3 t\u00ednh ch\u1ea5t \u0111\u00e1nh \u0111\u1ed1 doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba. Ch\u1eb3ng h\u1ea1n, \u0110i\u1ec1u 14 v\u1ec1 \u201c\u0110i\u1ec1u ki\u1ec7n \u0111\u1ec3 \u0111\u01b0\u1ee3c b\u1ea3o l\u00e3nh t\u00edn d\u1ee5ng\u201d, \u201cQuy ch\u1ebf th\u00e0nh l\u1eadp, t\u1ed5 ch\u1ee9c v\u00e0 ho\u1ea1t \u0111\u1ed9ng c\u1ee7a Qu\u1ef9 b\u1ea3o l\u00e3nh t\u00edn d\u1ee5ng cho doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba\u201d, ban h\u00e0nh k\u00e8m theo Quy\u1ebft \u0111\u1ecbnh s\u1ed1 58\/2013\/Q\u0110-TTg ng\u00e0y 15-10-2013 c\u1ee7a Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh, doanh nghi\u1ec7p \u201cch\u1ec9 \u0111\u01b0\u1ee3c Qu\u1ef9 b\u1ea3o l\u00e3nh t\u00edn d\u1ee5ng xem x\u00e9t, c\u1ea5p b\u1ea3o l\u00e3nh khi h\u1ed9i \u0111\u1ee7 c\u00e1c \u0111i\u1ec1u ki\u1ec7n sau\u201d:<\/li>\n<\/ul>\n<p><em>\u201c1. C\u00f3 d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0, ph\u01b0\u01a1ng \u00e1n s\u1ea3n xu\u1ea5t kinh doanh c\u00f3 hi\u1ec7u qu\u1ea3, c\u00f3 kh\u1ea3 n\u0103ng ho\u00e0n tr\u1ea3 v\u1ed1n vay. D\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0, ph\u01b0\u01a1ng \u00e1n s\u1ea3n xu\u1ea5t kinh doanh \u0111\u01b0\u1ee3c Qu\u1ef9 b\u1ea3o l\u00e3nh t\u00edn d\u1ee5ng th\u1ea9m \u0111\u1ecbnh v\u00e0 quy\u1ebft \u0111\u1ecbnh b\u1ea3o l\u00e3nh theo quy \u0111\u1ecbnh t\u1ea1i Quy ch\u1ebf n\u00e0y.<\/em><\/p>\n<ol start=\"2\">\n<li><em> C\u00f3 t\u1ed5ng gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n th\u1ebf ch\u1ea5p, c\u1ea7m c\u1ed1 t\u1ea1i t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt t\u1ed1i thi\u1ec3u b\u1eb1ng 15% gi\u00e1 tr\u1ecb kho\u1ea3n vay.<\/em><\/li>\n<li><em> C\u00f3 t\u1ed1i thi\u1ec3u 15% v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu tham gia d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0, ph\u01b0\u01a1ng \u00e1n s\u1ea3n xu\u1ea5t kinh doanh.<\/em><\/li>\n<li><em> T\u1ea1i th\u1eddi \u0111i\u1ec3m \u0111\u1ec1 ngh\u1ecb b\u1ea3o l\u00e3nh, kh\u00f4ng c\u00f3 c\u00e1c kho\u1ea3n n\u1ee3 \u0111\u1ecdng ngh\u0129a v\u1ee5 v\u1edbi ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc, n\u1ee3 x\u1ea5u t\u1ea1i c\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng ho\u1eb7c t\u1ed5 ch\u1ee9c kinh t\u1ebf kh\u00e1c.\u201d<\/em><\/li>\n<\/ol>\n<p>V\u1edbi t\u1ea5t c\u1ea3 c\u00e1c \u0111i\u1ec1u ki\u1ec7n \u0111\u01b0\u1ee3c b\u1ea3o l\u00e3nh n\u00eau tr\u00ean c\u00f2n ch\u1eb7t h\u01a1n c\u1ea3 \u0111i\u1ec1u ki\u1ec7n cho vay v\u00e0 b\u1ea3o l\u00e3nh c\u1ee7a ng\u00e2n h\u00e0ng theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt (Lu\u1eadt C\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng v\u00e0 Quy\u1ebft \u0111\u1ecbnh s\u1ed1 1627\/2001\/Q\u0110-NHNN). C\u1ee5 th\u1ec3, y\u00eau c\u1ea7u v\u1ec1 ph\u01b0\u01a1ng \u00e1n vay v\u1ed1n hi\u1ec7u qu\u1ea3, c\u00f3 kh\u1ea3 n\u0103ng tr\u1ea3 n\u1ee3 l\u00e0 t\u01b0\u01a1ng \u0111\u01b0\u01a1ng v\u1edbi \u0111i\u1ec1u ki\u1ec7n c\u1ee7a ng\u00e2n h\u00e0ng. Y\u00eau c\u1ea7u v\u1ec1 t\u00e0i s\u1ea3n th\u1ebf ch\u1ea5p cao h\u01a1n \u0111i\u1ec1u ki\u1ec7n c\u1ee7a ng\u00e2n h\u00e0ng (ng\u00e2n h\u00e0ng \u0111\u01b0\u1ee3c ph\u00e9p quy\u1ebft \u0111\u1ecbnh cho vay c\u00f3 ho\u1eb7c kh\u00f4ng c\u00f3 t\u00e0i s\u1ea3n b\u1ea3o \u0111\u1ea3m). Y\u00eau c\u1ea7u v\u1ec1 v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu cao h\u01a1n \u0111i\u1ec1u ki\u1ec7n c\u1ee7a ng\u00e2n h\u00e0ng (kh\u00f4ng c\u00f3 quy \u0111\u1ecbnh b\u1eaft bu\u1ed9c \u0111\u1ed1i v\u1edbi ng\u00e2n h\u00e0ng). V\u00e0 y\u00eau c\u1ea7u v\u1ec1 kh\u00f4ng c\u00f3 n\u1ee3 \u0111\u1ecdng ng\u00e2n s\u00e1ch v\u00e0 n\u1ee3 x\u1ea5u t\u1ea1i c\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng c\u0169ng cao h\u01a1n \u0111i\u1ec1u ki\u1ec7n c\u1ee7a ng\u00e2n h\u00e0ng (kh\u00f4ng c\u00f3 quy \u0111\u1ecbnh v\u1ec1 di\u1ec1u ki\u1ec7n n\u00e0y \u0111\u1ed1i v\u1edbi ng\u00e2n h\u00e0ng).<\/p>\n<p>Do \u0111\u00f3 n\u1ebfu doanh nghi\u1ec7p \u0111\u00e3 kh\u00f4ng \u0111\u1ee7 \u0111i\u1ec3u \u0111\u1ec3 vay v\u1ed1n ng\u00e2n h\u00e0ng, th\u00ec c\u0169ng kh\u00f4ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n \u0111\u1ec3 \u0111\u01b0\u1ee3c c\u00e1c qu\u1ef9 cho vay v\u1ed1n hay b\u1ea3o l\u00e3nh. C\u00f2n n\u1ebfu \u0111\u00e3 \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n vay v\u1ed1n nh\u01b0 tr\u00ean, th\u00ec \u0111\u1ebfn th\u1eb3ng ng\u00e2n h\u00e0ng vay, ch\u1ee9 kh\u00f4ng c\u1ea7n ph\u1ea3i th\u00f4ng qua b\u1ea3o l\u00e3nh c\u1ee7a Qu\u1ef9 v\u00e0 l\u1ea1i c\u00f2n t\u1ed1n th\u00eam m\u1ed9t kho\u1ea3n ph\u00ed b\u1ea3o l\u00e3nh.<\/p>\n<ul>\n<li>Quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m c \u201c<em>Qu\u1ef9 b\u1ea3o l\u00e3nh t\u00edn d\u1ee5ng doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba th\u1ef1c hi\u1ec7n b\u1ea3o l\u00e3nh d\u1ef1a tr\u00ean t\u00e0i s\u1ea3n b\u1ea3o \u0111\u1ea3m ho\u1eb7c x\u1ebfp h\u1ea1ng t\u00edn nhi\u1ec7m c\u1ee7a doanh nghi\u1ec7p v\u00e0 kh\u00f4ng \u0111\u01b0\u1ee3c t\u1eeb ch\u1ed1i ngh\u0129a v\u1ee5 b\u1ea3o l\u00e3nh \u0111\u00e3 cam k\u1ebft<\/em>.\u201d c\u00f3 2 \u0111i\u1ec3m b\u1ea5t h\u1ee3p l\u00fd. Th\u1ee9 nh\u1ea5t, l\u00e0 quy \u0111\u1ecbnh \u201cth\u1ef1c hi\u1ec7n b\u1ea3o l\u00e3nh d\u1ef1a tr\u00ean t\u00e0i s\u1ea3n b\u1ea3o \u0111\u1ea3m\u201d nh\u01b0 \u0111\u00e3 ph\u00e2n t\u00edch \u1edf tr\u00ean. Th\u1ee9 hai l\u00e0 \u0111\u00e3 cam k\u1ebft b\u1ea3o l\u00e3nh th\u00ec \u0111\u01b0\u01a1ng nhi\u00ean ph\u1ea3i th\u1ef1c hi\u1ec7n v\u00e0 kh\u00f4ng \u0111\u01b0\u1ee3c t\u1eeb ch\u1ed1i, n\u00ean kh\u00f4ng c\u1ea7n ph\u1ea3i quy \u0111\u1ecbnh. Nh\u1ea5t l\u00e0 B\u1ed9 lu\u1eadt D\u00e2n s\u1ef1 n\u0103m 2005 c\u0169ng nh\u01b0 2015 v\u00e0 Lu\u1eadt C\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng n\u0103m 2010 c\u0169ng kh\u00f4ng quy \u0111\u1ecbnh \u0111i\u1ec1u n\u00e0y \u0111\u1ed1i v\u1edbi b\u1ea3o l\u00e3nh n\u00f3i chung v\u00e0 b\u1ea3o l\u00e3nh c\u1ee7a ng\u00e2n h\u00e0ng n\u00f3i ri\u00eang. Ngo\u00e0i ra, Lu\u1eadt c\u0169ng kh\u00f4ng th\u1ec3 ch\u1ed1t tuy\u1ec7t \u0111\u1ed1i 100% ph\u1ea3i th\u1ef1c hi\u1ec7n, m\u00e0 kh\u00f4ng c\u00f3 ngo\u1ea1i l\u1ec7.<\/li>\n<li>K\u1ebft lu\u1eadn v\u1ec1 h\u1ed7 tr\u1ee3 t\u00edn d\u1ee5ng t\u1eeb c\u00e1c qu\u1ef9:<\/li>\n<\/ul>\n<p>C\u1ea7n xem x\u00e9t s\u1eeda \u0111\u1ed5i D\u1ef1 th\u1ea3o Lu\u1eadt v\u00e0 Quy\u1ebft \u0111\u1ecbnh s\u1ed1 58\/2013\/Q\u0110-TTg ng\u00e0y 15-10-2013 \u0111\u1ec3 gi\u1ea3i tho\u00e1t t\u00ecnh tr\u1ea1ng v\u01b0\u1edbng m\u1eafc nh\u01b0 \u0111\u00e3 n\u00eau tr\u00ean.<\/p>\n<ol start=\"3\">\n<li><a name=\"_Toc463803230\"><\/a><a name=\"_Toc463717739\"><\/a><a name=\"_Toc462658737\"><\/a> V\u1ec1 H\u1ed7 tr\u1ee3 t\u00e0i ch\u00ednh:<\/li>\n<\/ol>\n<ul>\n<li>Quy \u0111\u1ecbnh:<\/li>\n<\/ul>\n<p><em>\u201c\u0110i\u1ec1u 11. H\u1ed7 tr\u1ee3 t\u00e0i ch\u00ednh<\/em><\/p>\n<ol>\n<li><em> H\u1ed7 tr\u1ee3 thu\u1ebf su\u1ea5t thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p.<\/em><\/li>\n<li><em>a) Doanh nghi\u1ec7p nh\u1ecf, doanh nghi\u1ec7p v\u1eeba theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt n\u00e0y \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng m\u1ee9c thu\u1ebf su\u1ea5t thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p th\u1ea5p h\u01a1n m\u1ee9c thu\u1ebf su\u1ea5t th\u00f4ng th\u01b0\u1eddng \u00e1p d\u1ee5ng cho doanh nghi\u1ec7p theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p.<\/em><\/li>\n<li><em>b) Doanh nghi\u1ec7p si\u00eau nh\u1ecf theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt n\u00e0y \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng m\u1ee9c thu\u1ebf su\u1ea5t thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p th\u1ea5p h\u01a1n m\u1ee9c thu\u1ebf su\u1ea5t quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y.<\/em><\/li>\n<li><em>c) Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh tr\u00ecnh t\u1ef1, th\u1ee7 t\u1ee5c v\u1ec1 thu\u1ebf, ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n theo h\u01b0\u1edbng \u0111\u01a1n gi\u1ea3n, t\u1ea1o thu\u1eadn l\u1ee3i cho doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba.<\/em><\/li>\n<li><em> T\u00f9y theo \u0111i\u1ec1u ki\u1ec7n ng\u00e2n s\u00e1ch c\u1ee7a \u0111\u1ecba ph\u01b0\u01a1ng, \u1ee6y ban nh\u00e2n d\u00e2n c\u1ea5p t\u1ec9nh h\u1ed7 tr\u1ee3 l\u00e3i su\u1ea5t v\u00e0 c\u00e1c h\u1ed7 tr\u1ee3 t\u00e0i ch\u00ednh kh\u00e1c cho doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba theo m\u1ee5c ti\u00eau, \u0111\u1ecbnh h\u01b0\u1edbng \u01b0u ti\u00ean ph\u00e1t tri\u1ec3n c\u1ee7a \u0111\u1ecba ph\u01b0\u01a1ng.\u201d<\/em><\/li>\n<\/ol>\n<ul>\n<li>V\u1ec1 h\u1ed7 tr\u1ee3 gi\u1ea3m thu\u1ebf su\u1ea5t thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p:<\/li>\n<li>C\u1ea7n xem x\u00e9t l\u1ea1i vi\u1ec7c quy \u0111\u1ecbnh gi\u1ea3m thu\u1ebf su\u1ea5t thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p cho doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba. \u0110i\u1ec1u n\u00e0y l\u00e0 kh\u00f4ng h\u1ee3p l\u00fd, kh\u00f4ng b\u00ecnh \u0111\u1eb3ng, \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn ch\u00ednh s\u00e1ch thu\u1ebf (nh\u01b0 \u00fd ki\u1ebfn c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh). Quy \u0111\u1ecbnh n\u00e0y l\u00e0 s\u1ef1 th\u1ee5t l\u00f9i, quay ng\u01b0\u1ee3c tr\u1edf l\u1ea1i m\u1ea5y ch\u1ee5c n\u0103m tr\u01b0\u1edbc, v\u1edbi s\u1ef1 ph\u00e2n bi\u1ec7t \u0111\u1ed1i x\u1eed b\u1ea5t c\u00f4ng b\u1eb1ng c\u1ee7a Lu\u1eadt Thu\u1ebf l\u1ee3i t\u1ee9c n\u0103m 1990<a href=\"#_ftn3\" name=\"_ftnref3\">[3]<\/a> \u0111\u00e3 b\u1ecb b\u00e3i b\u1ecf. \u0110\u00e3 ph\u1ea3i m\u1ea5t nhi\u1ec1u n\u0103m \u0111\u1ec3 \u0111\u01b0a thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p v\u1ec1 m\u1ed9t m\u1ee9c chung cho t\u1ea5t c\u1ea3 c\u00e1c lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p, k\u1ec3 c\u1ea3 doanh nghi\u1ec7p c\u00f3 v\u1ed1n \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i v\u00e0 h\u1ee3p t\u00e1c x\u00e3. \u0110i\u1ec1u n\u00e0y c\u00f2n d\u1eabn \u0111\u1ebfn vi\u1ec7c k\u00ecm h\u00e3m doanh nghi\u1ec7p v\u1eeba ph\u00e1t tri\u1ec1n th\u00e0nh doanh nghi\u1ec7p l\u1edbn, v\u00ec doanh nghi\u1ec7p g\u1ea7n \u0111\u1ebfn ng\u01b0\u1ee1ng doanh nghi\u1ec7p l\u1edbn, n\u1ebfu gi\u1eef l\u1ea1i \u1edf quy m\u00f4 v\u1eeba th\u00ec c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c l\u1ee3i h\u00e0ng ch\u1ee5c, th\u1eadm ch\u00ed h\u00e0ng tr\u0103m t\u1ef7 \u0111\u1ed3ng ti\u1ec1n thu\u1ebf thu nh\u1eadp.<\/li>\n<li>Thay v\u00ec \u0111i\u1ec1u \u0111\u00f3, c\u1ea7n xem x\u00e9t c\u00e1c thay \u0111\u1ed5i c\u00e1c quy \u0111\u1ecbnh b\u1ea5t h\u1ee3p l\u00fd kh\u00e1c nh\u01b0 m\u1edf r\u1ed9ng h\u01a1n n\u1eefa cho c\u00e1c doanh nghi\u1ec7p n\u00f3i chung, doanh nghi\u1ec7p v\u1eeba, nh\u1ecf v\u00e0 si\u00eau nh\u1ecf n\u00f3i ri\u00eang \u0111\u01b0\u1ee3c h\u1ea1ch ho\u00e1n v\u00e0o chi ph\u00ed c\u00e1c kho\u1ea3n chi th\u1ef1c t\u1ebf, h\u1ee3p l\u00fd, nh\u01b0 l\u00e3i su\u1ea5t vay v\u1ed1n v\u01b0\u1ee3t tr\u1ea7n quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt (hi\u1ec7n nay l\u00e0 13,5%\/n\u0103m v\u00e0 t\u1eeb n\u0103m 2017 tr\u1edf \u0111i l\u00e0 20%\/n\u0103m theo quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 lu\u1eadt D\u00e2n s\u1ef1 n\u0103m 2005 v\u00e0 2015).<\/li>\n<li>K\u1ebft lu\u1eadn v\u1ec1 h\u1ed7 tr\u1ee3 t\u00e0i ch\u00ednh:<\/li>\n<li>Theo D\u1ef1 th\u1ea3o Lu\u1eadt, c\u00f3 3 d\u1ea1ng h\u1ed7 tr\u1ee3 ch\u00ednh: Th\u1ee9 nh\u1ea5t l\u00e0 h\u1ed7 tr\u1ee3 gi\u1ea3m chi ph\u00ed, trong \u0111\u00f3 c\u00f3 l\u00e3i su\u1ea5t. Th\u1ee9 hai l\u00e0 h\u1ed7 tr\u1ee3 gi\u1ea3m ngh\u0129a v\u1ee5 n\u1ed9p ng\u00e2n s\u00e1ch, trong \u0111\u00f3 c\u00f3 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p. V\u00e0 th\u1ee9 ba l\u00e0 h\u1ed7 tr\u1ee3 n\u0103ng l\u1ef1c ho\u1ea1t \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p. C\u1ea7n h\u1ea1n ch\u1ebf t\u1ed1i \u0111a, th\u1eadm ch\u00ed c\u1eaft b\u1ecf lo\u1ea1i h\u1ed7 tr\u1ee3 th\u1ee9 nh\u1ea5t v\u00e0 th\u1ee9 hai, nh\u1ea5t l\u00e0 gi\u1ea3m l\u00e3i su\u1ea5t v\u00e0 gi\u1ea3m thu\u1ebf thu nh\u1eadp.<\/li>\n<li>C\u1ea7n t\u1eadp trung v\u00e0o h\u1ed7 tr\u1ee3 nh\u1eefng n\u1ed9i dung kh\u00f4ng tr\u1ef1c ti\u1ebfp v\u1ec1 ti\u1ec1n b\u1ea1c nh\u01b0 \u201c<em>quy \u0111\u1ecbnh tr\u00ecnh t\u1ef1, th\u1ee7 t\u1ee5c v\u1ec1 thu\u1ebf, ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n theo h\u01b0\u1edbng \u0111\u01a1n gi\u1ea3n, t\u1ea1o thu\u1eadn l\u1ee3i cho doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba<\/em>\u201d \u0111\u00e3 \u0111\u01b0\u1ee3c n\u00eau trong D\u1ef1 th\u1ea3o Lu\u1eadt. Hay c\u1ea7n t\u1eadp trung v\u00e0o c\u00e1c quy \u0111\u1ecbnh h\u1ed7 tr\u1ee3 c\u00e1c v\u1ea5n \u0111\u1ec1 m\u00e0 doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba g\u1eb7p nhi\u1ec1u h\u1ea1n ch\u1ebf, v\u01b0\u1edbng m\u1eafc nh\u01b0 so\u1ea1n th\u1ea3o c\u00e1c m\u1eabu \u0111i\u1ec1u l\u1ec7, n\u1ed9i quy lao \u0111\u1ed9ng, tho\u1ea3 \u01b0\u1edbc lao \u0111\u1ed9ng t\u1eadp th\u1ec3; v\u1eadn h\u00e0nh ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n, c\u00f4ng t\u00e1c qu\u1ea3n tr\u1ecb doanh nghi\u1ec7p, qu\u1ea3n l\u00fd lao \u0111\u1ed9ng, ti\u1ec1n l\u01b0\u01a1ng,&#8230; Gi\u1ea3m \u0111\u01b0\u1ee3c chi ph\u00ed, trong \u0111\u00f3 c\u00f3 chi ph\u00ed tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt, t\u0103ng \u0111\u01b0\u1ee3c hi\u1ec7u qu\u1ea3, c\u00f3 thu nh\u1eadp cao h\u01a1n m\u1edbi l\u00e0 y\u1ebfu t\u1ed1 quy\u1ebft \u0111\u1ecbnh th\u1ef1c ch\u1ea5t v\u00e0 khi \u0111\u00f3 th\u00ec vi\u1ec7c doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba n\u1ed9p thu\u1ebf su\u1ea5t thu\u1ebf thu nh\u1eadp b\u1eb1ng v\u1edbi doanh nghi\u1ec7p l\u1edbn l\u00e0 \u0111i\u1ec1u ho\u00e0n to\u00e0n b\u00ecnh th\u01b0\u1eddng, h\u1ee3p l\u00fd.<\/li>\n<\/ul>\n<p><em>&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8211;<\/em><\/p>\n<p>&nbsp;<\/p>\n<p><strong><em>Lu\u1eadt s\u01b0 Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c<\/em><\/strong><\/p>\n<p><em>\u0110C:\u00a0<\/em><em>C\u00f4ng ty Lu\u1eadt\u00a0<\/em><em>ANVI, t\u1ea7ng 4, T\u00f2a nh\u00e0 Savina, s\u1ed1 1 \u0110inh L\u1ec5, ph\u1ed1 Tr\u00e0ng Ti\u1ec1n, qu\u1eadn Ho\u00e0n Ki\u1ebfm, <\/em><em>HN<\/em><\/p>\n<p><em>FB: Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c (www.facebook.com\/LSTruongThanhDuc)<\/em><\/p>\n<p><em>E-mail: duc.tt\u00a0@anvilaw.com<\/em><\/p>\n<p><em>Web: www.anvilaw.com<\/em><\/p>\n<p><em>\u0110T: 090.345.9070<\/em><\/p>\n<p>&nbsp;<\/p>\n<p><a href=\"#_ftnref1\" name=\"_ftn1\">[1]<\/a> \u00a0 T\u1eeb n\u0103m 2011 \u0111\u1ebfn nay, theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1, \u0110i\u1ec1u <a name=\"_Toc326319940\"><\/a>476 v\u1ec1 \u201cL\u00e3i su\u1ea5t\u201d, B\u1ed9 lu\u1eadt D\u00e2n s\u1ef1 n\u0103m 2005 v\u00e0 \u0111i\u1ec3m e, kho\u1ea3n 2, \u0110i\u1ec1u 9 v\u1ec1 \u201cC\u00e1c kho\u1ea3n chi \u0111\u01b0\u1ee3c tr\u1eeb v\u00e0 kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf\u201d, Lu\u1eadt Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p n\u0103m 2008; \u0111\u00e3 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung n\u0103m\u00a0 2013.<\/p>\n<p><a href=\"#_ftnref2\" name=\"_ftn2\">[2]<\/a> \u00a0 \u0110i\u1ec1u 4, \u201cQuy ch\u1ebf th\u00e0nh l\u1eadp, t\u1ed5 ch\u1ee9c v\u00e0 ho\u1ea1t \u0111\u1ed9ng c\u1ee7a Qu\u1ef9 b\u1ea3o l\u00e3nh t\u00edn d\u1ee5ng cho doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba\u201d, ban h\u00e0nh k\u00e8m theo Quy\u1ebft \u0111\u1ecbnh s\u1ed1 58\/2013\/Q\u0110-TTg ng\u00e0y 15-10-2013 c\u1ee7a Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7.<\/p>\n<p><a href=\"#_ftnref3\" name=\"_ftn3\">[3]<\/a> \u00a0 Thu\u1ebf l\u1ee3i t\u1ee9c c\u1ee7a doanh nghi\u1ec7p c\u00e1c ng\u00e0nh c\u00f4ng nghi\u1ec7p n\u1eb7ng, c\u01a1 kh\u00ed, ho\u00e1 ch\u1ea5t c\u01a1 b\u1ea3n, ph\u00e2n b\u00f3n, thu\u1ed1c tr\u1eeb s\u00e2u, v\u1eadt li\u1ec7u x\u00e2y d\u1ef1ng, khai th\u00e1c, ch\u1ebf bi\u1ebfn l\u00e2m s\u1ea3n, thu\u1ef7 s\u1ea3n; x\u00e2y d\u1ef1ng, v\u1eadn t\u1ea3i l\u00e0 30%; c\u00e1c ng\u00e0nh c\u00f4ng nghi\u1ec7p nh\u1eb9, c\u00f4ng nghi\u1ec7p th\u1ef1c ph\u1ea9m l\u00e0 40%; th\u01b0\u01a1ng nghi\u1ec7p, \u0103n u\u1ed1ng, d\u1ecbch v\u1ee5 l\u00e0 50%. V\u00e0 n\u1ebfu c\u00f3 thu nh\u1eadp cao, th\u00ec c\u00f2n ph\u1ea3i n\u1ed9p th\u00eam thu\u1ebf l\u1ee3i t\u1ee9c b\u1ed5 sung 25% &#8211; 50%.","protected":false},"excerpt":{"rendered":"<p>(ANVI) &#8211; H\u1ed9i th\u1ea3o VINASME v\u1ec1 D\u1ef1 lu\u1eadt H\u1ed7 tr\u1ee3 DN nh\u1ecf v\u00e0 v\u1eeba\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 H\u00e0 N\u1ed9i 29-10-2016\u00a0\u00a0\u00a0\u00a0 (D\u1ef1 th\u1ea3o 10-2016) &nbsp; B\u00e0i n\u00e0y b\u00ecnh lu\u1eadn v\u1ec1 n\u1ed9i dung 3 \u0111i\u1ec1u trong D\u1ef1 th\u1ea3o Lu\u1eadt H\u1ed7 tr\u1ee3 doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba: H\u1ed7 tr\u1ee3 ti\u1ebfp c\u1eadn t\u00edn d\u1ee5ng t\u1eeb c\u00e1c ng\u00e2n h\u00e0ng, H\u1ed7 tr\u1ee3 ti\u1ebfp c\u1eadn [&hellip;]<\/p>\n","protected":false},"author":7,"featured_media":6633,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[18,26],"tags":[],"class_list":["post-6632","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>272. B\u00ecnh lu\u1eadn v\u1ec1 h\u1ed7 tr\u1ee3 t\u00e0i ch\u00ednh, t\u00edn d\u1ee5ng trong D\u1ef1 th\u1ea3o Lu\u1eadt H\u1ed7 tr\u1ee3 Doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba. - 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\/272-binh-luan-ve-ho-tro-tai-chinh-tin-dung-trong-du-thao-luat-ho-tro-doanh-nghiep-nho-va-vua\/\" \/>\n<meta property=\"og:locale\" content=\"vi_VN\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"[:vi]272. 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