{"id":8346,"date":"2020-11-12T13:22:56","date_gmt":"2020-11-12T06:22:56","guid":{"rendered":"https:\/\/anvilaw.com\/vi\/?p=8346"},"modified":"2022-02-24T09:57:24","modified_gmt":"2022-02-24T02:57:24","slug":"2-651-nghi-dinh-132-chong-chuyen-gia-doanh-nghiep-noi-tiep-tuc-gap-kho-fdi-de-tho-hon","status":"publish","type":"post","link":"https:\/\/anvilaw.com\/vi\/2-653-nghi-dinh-132-chong-chuyen-gia-doanh-nghiep-noi-tiep-tuc-gap-kho-fdi-de-tho-hon\/","title":{"rendered":"2.651. Ngh\u1ecb \u0111\u1ecbnh 132 ch\u1ed1ng chuy\u1ec3n gi\u00e1: Doanh nghi\u1ec7p n\u1ed9i ti\u1ebfp t\u1ee5c g\u1eb7p kh\u00f3, FDI \u201cd\u1ec5 th\u1edf\u201d h\u01a1n"},"content":{"rendered":"

(ET) – TS Ph\u1ea1m Th\u1ebf Anh nh\u00ecn nh\u1eadn, vi\u1ec7c \u0111i\u1ec1u ch\u1ec9nh m\u1ee9c tr\u1ea7n c\u1ee7a t\u1ed5ng chi ph\u00ed l\u00e3i vay\/EBITDA t\u1eeb 20% l\u00ean 30% quy \u0111\u1ecbnh trong Ngh\u1ecb \u0111\u1ecbnh 132 kh\u00f4ng h\u1ee3p l\u00fd, v\u00ec \u0111\u1ed1i t\u01b0\u1ee3ng doanh nghi\u1ec7p FDI ch\u1ecbu t\u00e1c \u0111\u1ed9ng t\u1eeb quy \u0111\u1ecbnh n\u00e0y kh\u00f4ng \u0111\u00e1ng k\u1ec3.\u00a0<\/strong><\/h4>\n

Ng\u00e0y 5\/11\/2020, Ch\u00ednh ph\u1ee7 \u0111\u00e3 k\u00fd ban h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP (Ngh\u1ecb \u0111\u1ecbnh 132) 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 (thay th\u1ebf Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 20\/2017\/N\u0110-CP ng\u00e0y 24\/2\/2017).<\/p>\n

N\u1ed7i lo chuy\u1ec3n gi\u00e1 \u0111\u00e3 lan sang c\u00e1c doanh nghi\u1ec7p trong n\u01b0\u1edbc<\/strong><\/p>\n

\u00d4ng \u0110\u1eb7ng Ng\u1ecdc Minh, Ph\u00f3 T\u1ed5ng c\u1ee5c tr\u01b0\u1edfng T\u1ed5ng c\u1ee5c Thu\u1ebf cho bi\u1ebft, t\u00ednh \u0111\u1ebfn cu\u1ed1i n\u0103m 2019, c\u00f3 kho\u1ea3ng 16.500 doanh nghi\u1ec7p k\u00ea khai c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft v\u00e0 kho\u1ea3ng 8.000 doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft.<\/p>\n

Tr\u00ean c\u01a1 s\u1edf n\u00e0y, c\u01a1 quan thu\u1ebf \u0111\u00e3 ti\u1ebfn h\u00e0nh thanh tra, ki\u1ec3m tra. Theo \u0111\u00f3, s\u1ed1 thu\u1ebf truy thu t\u1eeb n\u0103m 2017 \u2013 2019 kho\u1ea3ng 2.000 t\u1ef7 \u0111\u1ed3ng, ngo\u00e0i ra c\u0169ng gi\u1ea3m l\u1ed7 r\u1ea5t l\u1edbn, ri\u00eang n\u0103m 2019 \u0111\u00e3 gi\u1ea3m l\u1ed7 \u0111\u1ebfn 9.000 t\u1ef7 \u0111\u1ed3ng.<\/p>\n

Ph\u00f3 T\u1ed5ng c\u1ee5c tr\u01b0\u1edfng \u0110\u1eb7ng Ng\u1ecdc Minh cho hay, n\u0103m 2020, c\u01a1 quan thu\u1ebf th\u1ef1c hi\u1ec7n ch\u1ee7 tr\u01b0\u01a1ng c\u1ee7a Ch\u00ednh ph\u1ee7, ch\u1ec9 t\u1eadp trung thanh ki\u1ec3m tra c\u00e1c l\u0129nh v\u1ef1c kh\u00f4ng ch\u1ecbu \u1ea3nh h\u01b0\u1edfng b\u1edfi d\u1ecbch Covid-19 v\u00e0 \u00e1p d\u1ee5ng c\u00e1c quy \u0111\u1ecbnh v\u1ec1 tr\u1ea7n chi ph\u00ed l\u00e3i vay t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 20, nh\u01b0ng v\u1eabn ph\u00e1t hi\u1ec7n nhi\u1ec1u tr\u01b0\u1eddng h\u1ee3p vi ph\u1ea1m quy \u0111\u1ecbnh v\u1ec1 thu\u1ebf.<\/p>\n

Trong 9 th\u00e1ng n\u0103m 2020, c\u01a1 quan thu\u1ebf \u0111\u00e3 ti\u1ebfn h\u00e0nh thanh ki\u1ec3m tra 263 doanh nghi\u1ec7p, truy thu, truy ho\u00e0n v\u00e0 ph\u1ea1t 525 t\u1ef7 \u0111\u1ed3ng. Trong \u0111\u00f3, c\u00f3 177 doanh nghi\u1ec7p FDI, s\u1ed1 thu\u1ebf truy thu c\u00e1c doanh nghi\u1ec7p n\u00e0y kho\u1ea3ng 442 t\u1ef7 \u0111\u1ed3ng.<\/p>\n

\"\"<\/p>\n

H\u1ecdp b\u00e1o gi\u1ea3i \u0111\u00e1p th\u1eafc m\u1eafc v\u1ec1 Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP (Ngh\u1ecb \u0111\u1ecbnh 132) 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<\/em><\/p>\n

\u0110\u00e1ng l\u01b0u \u00fd, \u0111\u1ea1i di\u1ec7n T\u1ed5ng c\u1ee5c Thu\u1ebf nh\u1ea5n m\u1ea1nh \u0111\u1ebfn t\u00ecnh tr\u1ea1ng chuy\u1ec3n gi\u00e1 gi\u1eefa c\u00e1c doanh nghi\u1ec7p trong n\u01b0\u1edbc ng\u00e0y c\u00e0ng gia t\u0103ng do \u0111\u1eb7c th\u00f9 ch\u00ednh s\u00e1ch \u01b0u \u0111\u00e3i thu\u1ebf theo \u0111\u1ecba b\u00e0n, l\u0129nh v\u1ef1c.<\/p>\n

C\u1ee5 th\u1ec3, ch\u00ednh s\u00e1ch thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p c\u1ee7a Vi\u1ec7t Nam c\u00f3 nhi\u1ec1u lo\u1ea1i, m\u1ee9c \u0111\u1ed9 v\u00e0 th\u1eddi gian \u01b0u \u0111\u00e3i – \u0111\u01b0\u1ee3c ph\u00e2n lo\u1ea1i theo \u0111\u1ecba b\u00e0n l\u0129nh v\u1ef1c \u0111\u1ea7u t\u01b0 c\u1ee7a doanh nghi\u1ec7p.<\/p>\n

V\u00ec v\u1eady, doanh nghi\u1ec7p \u0111\u01b0\u1ee3c \u01b0u \u0111\u00e3i v\u00e0 doanh nghi\u1ec7p kh\u00f4ng \u0111\u01b0\u1ee3c \u01b0u \u0111\u00e3i s\u1ebd \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng m\u1ee9c thu\u1ebf su\u1ea5t thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p kh\u00e1c nhau.<\/p>\n

\u0110\u1ec3 gi\u1ea3m thi\u1ec3u ngh\u0129a v\u1ee5 \u0111\u00f3ng g\u00f3p v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc, doanh nghi\u1ec7p n\u1ed9i \u0111\u1ecba c\u0169ng th\u1ef1c hi\u1ec7n chuy\u1ec3n gi\u00e1 t\u1eeb doanh nghi\u1ec7p c\u00f3 thu\u1ebf su\u1ea5t cao sang doanh nghi\u1ec7p c\u00f3 thu\u1ebf su\u1ea5t th\u1ea5p ho\u1eb7c kh\u00f4ng ph\u1ea3i ch\u1ecbu thu\u1ebf, theo \u00f4ng Minh.<\/p>\n

B\u00ean c\u1ea1nh \u0111\u00f3, hi\u1ec7n t\u01b0\u1ee3ng chuy\u1ec3n gi\u00e1 c\u00f3 th\u1ec3 xu\u1ea5t hi\u1ec7n gi\u1eefa c\u00e1c doanh nghi\u1ec7p trong c\u00f9ng t\u1eadp \u0111o\u00e0n, t\u1ed5ng c\u00f4ng ty do t\u00ednh ch\u1ea5t ho\u1ea1t \u0111\u1ed9ng \u0111a ng\u00e0nh, \u0111a l\u0129nh v\u1ef1c v\u00e0 tr\u00ean nhi\u1ec1u \u0111\u1ecba b\u00e0n. “Ng\u00e0nh ngh\u1ec1, \u0111\u1ecba b\u00e0n n\u00e0o \u0111\u00f3 c\u00f3 \u01b0u \u0111\u00e3i thu\u1ebf th\u00ec hi\u1ec7n t\u01b0\u1ee3ng chuy\u1ec3n gi\u00e1 s\u1ebd di\u1ec5n ra”, \u00f4ng Minh chia s\u1ebb.<\/p>\n

Th\u1eadm ch\u00ed, \u00f4ng Minh cho r\u1eb1ng ho\u1ea1t chuy\u1ec3n gi\u00e1 t\u1eeb doanh nghi\u1ec7p kinh doanh c\u00f3 l\u00e3i sang doanh nghi\u1ec7p kinh doanh l\u1ed7 gi\u1eefa c\u00e1c c\u00f4ng ty th\u00e0nh vi\u00ean trong c\u00f9ng m\u1ed9t t\u1eadp \u0111o\u00e0n, t\u1ed5ng c\u00f4ng ty \u0111\u1ec3 gi\u1ea3m thi\u1ec3u s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p khi kh\u00f4ng c\u00f3 s\u1ef1 ch\u00eanh l\u1ec7ch v\u1ec1 thu\u1ebf su\u1ea5t thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p c\u0169ng c\u00f3 kh\u1ea3 n\u0103ng x\u1ea3y ra.<\/p>\n

Nh\u1eb1m kh\u1eafc ph\u1ee5c nh\u1eefng h\u1ea1n ch\u1ebf tr\u00ean, Ngh\u1ecb \u0111\u1ecbnh 132 k\u1ebf th\u1eeba nh\u1eefng n\u1ed9i dung \u0111\u00e3 \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 20\/2017\/N\u0110-CP m\u00e0 trong th\u1ef1c t\u1ebf kh\u00f4ng c\u00f3 v\u01b0\u1edbng m\u1eafc, ch\u1ec9 s\u1eeda \u0111\u1ed5i v\u00e0 b\u1ed5 sung nh\u1eefng n\u1ed9i dung c\u00f2n thi\u1ebfu ho\u1eb7c s\u1eeda \u0111\u1ed5i m\u1ed9t s\u1ed1 \u0111i\u1ec1u \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o r\u00f5 r\u00e0ng, minh b\u1ea1ch, kh\u00f4ng ph\u00e2n bi\u1ec7t \u0111\u1ed1i x\u1eed gi\u1eefa doanh nghi\u1ec7p trong n\u01b0\u1edbc v\u00e0 doanh nghi\u1ec7p FDI.<\/p>\n

C\u00f3 ti\u1ebfn b\u1ed9 nh\u01b0ng v\u1eabn ch\u01b0a h\u1ee3p l\u00fd<\/strong><\/p>\n

PGS. TS Ph\u1ea1m Th\u1ebf Anh – Kinh t\u1ebf tr\u01b0\u1edfng c\u1ee7a Vi\u1ec7n Nghi\u00ean c\u1ee9u Kinh t\u1ebf v\u00e0 Ch\u00ednh s\u00e1ch (VEPR) – cho r\u1eb1ng, so v\u1edbi Ngh\u1ecb \u0111\u1ecbnh 20, Ngh\u1ecb \u0111\u1ecbnh 132 \u0111\u00e3 c\u00f3 nh\u1eefng s\u1eeda \u0111\u1ed5i quan tr\u1ecdng.<\/p>\n

Th\u1ee9 nh\u1ea5t, khi t\u00ednh t\u1ef7 l\u1ec7 t\u1ed5ng chi ph\u00ed l\u00e3i vay\/EBITDA \u0111\u1ec3 \u00e1p d\u1ee5ng m\u1ee9c tr\u1ea7n l\u00e3i vay, Ngh\u1ecb \u0111\u1ecbnh 132 s\u1eed d\u1ee5ng t\u1ed5ng chi ph\u00ed l\u00e3i vay r\u00f2ng, t\u1ee9c l\u00e0 chi ph\u00ed l\u00e3i vay sau khi tr\u1eeb l\u00e3i ti\u1ec1n g\u1eedi v\u00e0 l\u00e3i cho vay.<\/p>\n

“Ngh\u1ecb \u0111\u1ecbnh 132 n\u0103m 2020 l\u00e0 b\u01b0\u1edbc ti\u1ebfn l\u1edbn c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh trong n\u1ed7 l\u1ef1c ph\u00f2ng ch\u1ed1ng chuy\u1ec3n gi\u00e1, chuy\u1ec3n l\u1ee3i nhu\u1eadn theo tinh th\u1ea7n c\u1ee7a ch\u01b0\u01a1ng tr\u00ecnh BEPS \u0111ang \u0111\u01b0\u1ee3c nhi\u1ec1u qu\u1ed1c gia OECD th\u1ef1c hi\u1ec7n”- TS Ph\u1ea1m Th\u1ebf Anh nh\u1ea5n m\u1ea1nh.<\/p>\n

Th\u1ee9 hai, Ngh\u1ecb \u0111\u1ecbnh 132 v\u1eeba ban h\u00e0nh cho ph\u00e9p c\u00e1c doanh nghi\u1ec7p c\u00f3 ph\u1ea7n chi ph\u00ed l\u00e3i vay v\u01b0\u1ee3t tr\u1ea7n \u0111\u01b0\u1ee3c chuy\u1ec3n sang k\u1ef3 t\u00ednh thu\u1ebf ti\u1ebfp theo, nh\u01b0ng kh\u00f4ng qu\u00e1 5 n\u0103m. Tr\u01b0\u1edbc \u0111\u00f3, n\u1ebfu t\u1ef7 l\u1ec7 t\u1ed5ng chi ph\u00ed l\u00e3i vay\/EBITDA v\u01b0\u1ee3t qu\u00e1 m\u1ee9c tr\u1ea7n quy \u0111\u1ecbnh th\u00ec doanh nghi\u1ec7p kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf. \u0110i\u1ec1u n\u00e0y gi\u00fap cho c\u00e1c doanh nghi\u1ec7p c\u00f3 gi\u00e1 tr\u1ecb v\u1ed1n \u0111\u1ea7u t\u01b0 l\u1edbn nh\u01b0ng \u0111\u01b0\u1ee3c h\u00ecnh th\u00e0nh ch\u1ee7 y\u1ebfu t\u1eeb n\u1ee3 vay v\u00e0o m\u1ed9t n\u0103m n\u00e0o \u0111\u00f3 c\u00f3 th\u1ec3 ph\u00e2n b\u1ed5 chi ph\u00ed l\u00e3i vay cho nh\u1eefng n\u0103m k\u1ebf ti\u1ebfp.<\/p>\n

M\u1ed9t quy \u0111\u1ecbnh t\u00edch c\u1ef1c c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 132 \u0111\u01b0\u1ee3c v\u1ecb chuy\u00ean gia n\u00e0y ch\u1ec9 ra l\u00e0 y\u00eau c\u1ea7u c\u00e1c c\u00f4ng ty \u0111a qu\u1ed1c gia ph\u1ea3i th\u1ef1c hi\u1ec7n b\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia (The country – by – country report).<\/p>\n

Tuy nhi\u00ean, TS Ph\u1ea1m Th\u1ebf Anh cho r\u1eb1ng vi\u1ec7c \u0111i\u1ec1u ch\u1ec9nh m\u1ee9c tr\u1ea7n c\u1ee7a t\u1ed5ng chi ph\u00ed l\u00e3i vay\/EBITDA t\u1eeb 20% l\u00ean 30% kh\u00f4ng h\u1ee3p l\u00fd. C\u1ee5 th\u1ec3, c\u00f3 ch\u01b0a t\u1edbi 5% s\u1ed1 doanh nghi\u1ec7p trong khu v\u1ef1c FDI c\u00f3 t\u1ef7 l\u1ec7 t\u1ed5ng chi ph\u00ed l\u00e3i vay\/EBITDA l\u1edbn h\u01a1n 20% v\u00e0 h\u01a1n 3% s\u1ed1 doanh nghi\u1ec7p trong khu v\u1ef1c n\u00e0y c\u00f3 t\u1ef7 l\u1ec7 t\u1ed5ng chi ph\u00ed l\u00e3i vay\/EBITDA l\u1edbn h\u01a1n 30% v\u00e0o n\u0103m 2016 – giai \u0111o\u1ea1n tr\u01b0\u1edbc khi Ngh\u1ecb \u0111\u1ecbnh 20\/2017 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 \u0111\u01b0\u1ee3c ban h\u00e0nh. “N\u1ebfu lo\u1ea1i b\u1ecf nh\u1eefng doanh nghi\u1ec7p kh\u00f4ng c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft th\u00ec con s\u1ed1 c\u00f2n l\u1ea1i r\u1ea5t \u00edt”, \u00f4ng Th\u1ebf Anh cho bi\u1ebft.<\/p>\n

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\u0110i\u1ec1u ch\u1ec9nh m\u1ee9c tr\u1ea7n c\u1ee7a t\u1ed5ng chi ph\u00ed l\u00e3i vay\/EBITDA t\u1eeb 20% l\u00ean 30% \u0111\u01b0\u1ee3c nh\u1eadn \u0111\u1ecbnh l\u00e0 kh\u00f4ng h\u1ee3p l\u00fd.<\/em><\/p>\n

N\u00eau quan \u0111i\u1ec3m c\u1ee7a m\u00ecnh, lu\u1eadt s\u01b0 Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c \u2013 Gi\u00e1m \u0111\u1ed1c C\u00f4ng ty Lu\u1eadt ANVI<\/em> th\u00ec cho r\u1eb1ng, v\u1edbi quy \u0111\u1ecbnh t\u1ed5ng chi ph\u00ed l\u00e3i vay kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 20% c\u1ee7a t\u1ed5ng l\u1ee3i nhu\u1eadn thu\u1ea7n v\u00e0 nay \u0111\u01b0\u1ee3c \u0111\u1ea9y l\u00ean 30% t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 132 kh\u00f4ng ph\u00f9 h\u1ee3p v\u1edbi m\u1ed9t s\u1ed1 doanh nghi\u1ec7p Vi\u1ec7t Nam.<\/p>\n

\u00d4ng \u0110\u1ee9c l\u00fd gi\u1ea3i, nguy\u00ean nh\u00e2n l\u00e0 do h\u1ea7u h\u1ebft c\u00e1c doanh nghi\u1ec7p Vi\u1ec7t Nam \u0111\u1ec1u r\u1ea5t thi\u1ebfu v\u1ed1n, n\u00ean ph\u1ea3i \u0111i vay l\u00e0 ch\u1ee7 y\u1ebfu. \u0110\u1eb7c bi\u1ec7t, \u1edf nhi\u1ec1u t\u1eadp \u0111o\u00e0n, c\u00f4ng ty con do n\u0103ng l\u1ef1c h\u1ea1n ch\u1ebf, t\u00e0i s\u1ea3n b\u1ea3o \u0111\u1ea3m \u00edt, kh\u00f4ng \u0111\u1ee7 s\u1ef1 t\u00edn nhi\u1ec7m \u0111\u1ec3 vay v\u1edbi l\u00e3i su\u1ea5t th\u1ea5p, n\u00ean c\u00f4ng ty m\u1eb9 ph\u1ea3i \u0111\u1ee9ng ra m\u1edbi c\u00f3 th\u1ec3 huy \u0111\u1ed9ng \u0111\u01b0\u1ee3c v\u1ed1n v\u00e0 ph\u00e2n b\u1ed5 xu\u1ed1ng c\u00e1c c\u00f4ng ty con. V\u00ec v\u1eady, n\u1ebfu t\u1ed5ng chi ph\u00ed l\u00e3i vay tr\u00ean 20%, th\u1eadm ch\u00ed 50% m\u00e0 l\u00e0 chi ph\u00ed th\u1eadt, chi ph\u00ed h\u1ee3p l\u00fd, h\u1ee3p l\u1ec7 th\u00ec n\u00ean \u0111\u01b0\u1ee3c ch\u1ea5p nh\u1eadn.<\/p>\n

\u0110i\u1ec1u n\u00e0y kh\u00f4ng ph\u1ea3i kh\u00f4ng c\u00f3 c\u01a1 s\u1edf, theo \u0111\u1ea1i di\u1ec7n m\u1ed9t doanh nghi\u1ec7p hi\u1ec7n \u0111ang s\u1edf h\u1eefu nhi\u1ec1u c\u00f4ng ty con. Trong m\u1ea5y n\u0103m g\u1ea7n \u0111\u00e2y d\u00f9 doanh nghi\u1ec7p n\u00e0y d\u00f9 ch\u01b0a ho\u1ea1t \u0111\u1ed9ng c\u00f3 l\u00e3i nh\u01b0ng v\u1eabn ph\u1ea3i n\u1ed9p thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p l\u00ean t\u1edbi h\u00e0ng t\u1ef7 \u0111\u1ed3ng. L\u00fd do, doanh nghi\u1ec7p nghi\u1ec7p ho\u1ea1t \u0111\u1ed9ng trong l\u0129nh v\u1ef1c \u0111\u1eb7c th\u00f9 l\u00e0 x\u00e2y d\u1ef1ng v\u00e0 b\u1ea5t \u0111\u1ed9ng s\u1ea3n, \u0111\u00f2n b\u1ea9y t\u00e0i ch\u00ednh l\u1edbn. \u0110\u00f3 l\u00e0 nh\u1eefng kho\u1ea3n vay m\u01b0\u1ee3n h\u1ee3p l\u00fd v\u00e0 c\u00f3 ch\u1ee9ng t\u1eeb \u0111\u1ea7y \u0111\u1ee7. Tuy nhi\u00ean, do quy \u0111\u1ecbnh kh\u1ed1ng ch\u1ebf chi ph\u00ed l\u00e3i vay. \u0110\u1ebfn nay, v\u1edbi m\u1ee9c tr\u1ea7n n\u00e2ng l\u00ean 30% quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 132 v\u1eeba ban h\u00e0nh, doanh nghi\u1ec7p v\u1eabn c\u00f3 th\u1ec3 ph\u1ea3i ti\u1ebfp t\u1ee5c \u0111\u00f3ng th\u00eam thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p cho ph\u1ea7n \u0111i vay b\u1ecb v\u01b0\u1ee3t tr\u1ea7n. \u0110i\u1ec1u n\u00e0y s\u1ebd khi\u1ebfn cho doanh nghi\u1ec7p kh\u00f4ng th\u1ec3 ph\u00e1t tri\u1ec3n \u0111\u01b0\u1ee3c.<\/p>\n

Huy\u1ec1n Anh<\/strong><\/p>\n

\u2014\u2014\u2014\u2014\u2014\u2014\u2014\u2014\u2014<\/em><\/p>\n

Etime<\/em> (G\u00f3c nh\u00ecn) 12-11-2020:<\/em><\/p>\n

https:\/\/etime.danviet.vn\/nghi-dinh-132-chong-chuyen-gia-doanh-nghiep-noi-tiep-tuc-gap-kho-fdi-de-tho-hon-20201112102651588.htm<\/em><\/a><\/p>\n

(164\/1.416)<\/em>","protected":false},"excerpt":{"rendered":"

(ET) – TS Ph\u1ea1m Th\u1ebf Anh nh\u00ecn nh\u1eadn, vi\u1ec7c \u0111i\u1ec1u ch\u1ec9nh m\u1ee9c tr\u1ea7n c\u1ee7a t\u1ed5ng chi ph\u00ed l\u00e3i vay\/EBITDA t\u1eeb 20% l\u00ean 30% quy \u0111\u1ecbnh trong Ngh\u1ecb \u0111\u1ecbnh 132 kh\u00f4ng h\u1ee3p l\u00fd, v\u00ec \u0111\u1ed1i t\u01b0\u1ee3ng doanh nghi\u1ec7p FDI ch\u1ecbu t\u00e1c \u0111\u1ed9ng t\u1eeb quy \u0111\u1ecbnh n\u00e0y kh\u00f4ng \u0111\u00e1ng k\u1ec3.\u00a0 Ng\u00e0y 5\/11\/2020, Ch\u00ednh ph\u1ee7 \u0111\u00e3 k\u00fd ban […]<\/p>\n","protected":false},"author":1,"featured_media":8348,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[17,26],"tags":[],"class_list":["post-8346","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-binh-luan-gop-y","category-legal-media"],"acf":[],"yoast_head":"\n2.651. 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