{"id":9598,"date":"2020-08-05T10:36:26","date_gmt":"2020-08-05T03:36:26","guid":{"rendered":"https:\/\/anvilaw.com\/vi\/?p=9598"},"modified":"2022-03-01T12:04:42","modified_gmt":"2022-03-01T05:04:42","slug":"3-099-can-nhac-quy-dinh-chong-chuyen-gia-voi-giao-dich-noi-dia","status":"publish","type":"post","link":"https:\/\/anvilaw.com\/vi\/3-099-can-nhac-quy-dinh-chong-chuyen-gia-voi-giao-dich-noi-dia\/","title":{"rendered":"3.099. C\u00e2n nh\u1eafc quy \u0111\u1ecbnh ch\u1ed1ng chuy\u1ec3n gi\u00e1 v\u1edbi giao d\u1ecbch n\u1ed9i \u0111\u1ecba"},"content":{"rendered":"
(\u0110T) – Vi\u1ec7c ch\u1ed1ng chuy\u1ec3n gi\u00e1 \u0111\u1ed1i v\u1edbi giao d\u1ecbch li\u00ean k\u1ebft n\u1ed9i \u0111\u1ecba s\u1ebd t\u00e1c \u0111\u1ed9ng m\u1ea1nh \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng c\u1ee7a c\u00e1c doanh nghi\u1ec7p l\u1edbn \u0111\u01b0\u1ee3c t\u1ed5 ch\u1ee9c d\u01b0\u1edbi h\u00ecnh th\u1ee9c t\u1eadp \u0111o\u00e0n, t\u1ed5ng c\u00f4ng ty. Trong tr\u01b0\u1eddng h\u1ee3p l\u1ee3i \u00edch t\u1eeb vi\u1ec7c \u00e1p d\u1ee5ng quy \u0111\u1ecbnh n\u00e0y \u0111\u1ed1i v\u1edbi giao d\u1ecbch n\u1ed9i \u0111\u1ecba kh\u00f4ng l\u1edbn h\u01a1n t\u00e1c \u0111\u1ed9ng ti\u00eau c\u1ef1c th\u00ec c\u1ea7n c\u00f3 quy \u0111\u1ecbnh lo\u1ea1i tr\u1eeb.<\/strong><\/div>\n\n\n\n\n
\"Ch\u1ed1ng<\/td>\n<\/tr>\n
Ch\u1ed1ng chuy\u1ec3n gi\u00e1 \u0111\u1ed1i v\u1edbi giao d\u1ecbch n\u1ed9i \u0111\u1ecba s\u1ebd l\u00e0m gi\u1ea3m \u0111\u1ed9ng l\u1ef1c \u0111\u1ea7u t\u01b0 v\u00e0o s\u1ea3n xu\u1ea5t quy m\u00f4 l\u1edbn, ch\u1ebf bi\u1ebfn, ch\u1ebf t\u1ea1o, n\u00f4ng nghi\u1ec7p, gi\u00e1o d\u1ee5c, y t\u1ebf\u2026 c\u1ee7a c\u00e1c t\u1eadp \u0111o\u00e0n t\u01b0 nh\u00e2n. \u1ea2nh: Gia Khoa<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\u0110\u00f3 l\u00e0 g\u00f3p \u00fd c\u1ee7a Ph\u00f2ng Th\u01b0\u01a1ng m\u1ea1i v\u00e0 C\u00f4ng nghi\u1ec7p Vi\u1ec7t Nam (VCCI) v\u1ec1 D\u1ef1 th\u1ea3o Ngh\u1ecb \u0111\u1ecbnh thay th\u1ebf Ngh\u1ecb \u0111\u1ecbnh 20\/2017\/N\u0110-CP v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf v\u1edbi doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft (D\u1ef1 th\u1ea3o Ngh\u1ecb \u0111\u1ecbnh). \u00dd ki\u1ebfn n\u00e0y \u0111\u01b0\u1ee3c \u0111\u01b0a ra tr\u00ean c\u01a1 s\u1edf tham v\u1ea5n c\u00e1c doanh nghi\u1ec7p.<\/p>\n

D\u1ef1 th\u1ea3o Ngh\u1ecb \u0111\u1ecbnh \u0111\u01b0\u1ee3c x\u00e2y d\u1ef1ng tr\u00ean c\u01a1 s\u1edf k\u1ebf th\u1eeba nh\u1eefng n\u1ed9i dung \u0111\u00e3 \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 20, ch\u1ec9 s\u1eeda \u0111\u1ed5i v\u00e0 b\u1ed5 sung nh\u1eefng n\u1ed9i dung c\u00f2n thi\u1ebfu, \u0111\u1ea3m b\u1ea3o r\u00f5 r\u00e0ng minh b\u1ea1ch. \u0110\u00e1ng ch\u00fa \u00fd, ph\u1ea1m vi \u0111i\u1ec1u ch\u1ec9nh t\u1ea1i D\u1ef1 th\u1ea3o Ngh\u1ecb \u0111\u1ecbnh l\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ed9p thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p theo ph\u01b0\u01a1ng ph\u00e1p k\u00ea khai v\u00e0 c\u00f3 ph\u00e1t sinh giao d\u1ecbch v\u1edbi c\u00e1c b\u00ean c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft.<\/p>\n

Tham kh\u1ea3o kinh nghi\u1ec7m qu\u1ed1c t\u1ebf, VCCI nh\u1eadn th\u1ea5y r\u1eb1ng, vi\u1ec7c \u00e1p d\u1ee5ng quy \u0111\u1ecbnh v\u1ec1 ch\u1ed1ng chuy\u1ec3n gi\u00e1 cho c\u00e1c giao d\u1ecbch thu\u1ea7n tu\u00fd n\u1ed9i \u0111\u1ecba r\u1ea5t kh\u00e1c nhau \u1edf c\u00e1c qu\u1ed1c gia. Theo b\u00e1o c\u00e1o c\u1ee7a C\u00f4ng ty Ernst & Young (EY) v\u1ec1 chuy\u1ec3n gi\u00e1 n\u0103m 2019, trong 124 qu\u1ed1c gia c\u00f3 quy \u0111\u1ecbnh v\u1ec1 ch\u1ed1ng chuy\u1ec3n gi\u00e1, th\u00ec c\u00f3 68 qu\u1ed1c gia \u00e1p d\u1ee5ng c\u00e1c quy \u0111\u1ecbnh ch\u1ed1ng chuy\u1ec3n gi\u00e1 cho giao d\u1ecbch n\u1ed9i \u0111\u1ecba, c\u00f2n 56 qu\u1ed1c gia kh\u00e1c ch\u1ec9 \u00e1p d\u1ee5ng c\u00e1c quy \u0111\u1ecbnh ch\u1ed1ng chuy\u1ec3n gi\u00e1 \u0111\u1ed1i v\u1edbi giao d\u1ecbch xuy\u00ean bi\u00ean gi\u1edbi, m\u00e0 kh\u00f4ng \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi giao d\u1ecbch n\u1ed9i \u0111\u1ecba. T\u1ed5 ch\u1ee9c H\u1ee3p t\u00e1c kinh t\u1ebf v\u00e0 Ph\u00e1t tri\u1ec3n (OECD) c\u0169ng khuy\u1ebfn ngh\u1ecb \u00e1p d\u1ee5ng quy \u0111\u1ecbnh ch\u1ed1ng chuy\u1ec3n gi\u00e1 \u0111\u1ed1i v\u1edbi giao d\u1ecbch n\u1ed9i \u0111\u1ecba, nh\u01b0ng kh\u00f4ng b\u1eaft bu\u1ed9c.<\/p>\n

Nh\u01b0 v\u1eady, vi\u1ec7c xem x\u00e9t \u00e1p d\u1ee5ng c\u00e1c bi\u1ec7n ph\u00e1p ch\u1ed1ng chuy\u1ec3n gi\u00e1 \u0111\u1ed1i v\u1edbi c\u00e1c giao d\u1ecbch n\u1ed9i \u0111\u1ecba ph\u1ee5 thu\u1ed9c v\u00e0o ch\u00ednh s\u00e1ch c\u1ee7a m\u1ed7i qu\u1ed1c gia v\u00e0 ph\u00f9 h\u1ee3p v\u1edbi th\u1ef1c ti\u1ec5n n\u1ec1n kinh t\u1ebf qu\u1ed1c gia \u0111\u00f3, ch\u1ee9 kh\u00f4ng ph\u1ea3i l\u00e0 th\u00f4ng l\u1ec7 chung c\u1ee7a th\u1ebf gi\u1edbi. C\u00e1c qu\u1ed1c gia ch\u00fa tr\u1ecdng vi\u1ec7c ch\u1ed1ng chuy\u1ec3n gi\u00e1 \u0111\u1ed1i v\u1edbi giao d\u1ecbch xuy\u00ean bi\u00ean gi\u1edbi l\u00e0 do c\u00e1c giao d\u1ecbch n\u00e0y c\u00f3 nguy c\u01a1 chuy\u1ec3n l\u1ee3i nhu\u1eadn ra n\u01b0\u1edbc ngo\u00e0i. Trong khi \u0111\u00f3, c\u00e1c giao d\u1ecbch li\u00ean k\u1ebft n\u1ed9i \u0111\u1ecba d\u00f9 v\u1eabn c\u00f3 th\u1ec3 l\u00e0m gi\u1ea3m ngh\u0129a v\u1ee5 thu\u1ebf, nh\u01b0ng ph\u1ea7n l\u1ee3i nhu\u1eadn v\u1eabn \u0111\u01b0\u1ee3c gi\u1eef l\u1ea1i trong n\u01b0\u1edbc \u0111\u1ec3 t\u00e1i \u0111\u1ea7u t\u01b0. Do \u0111\u00f3, nhi\u1ec1u n\u01b0\u1edbc b\u1ecf qua vi\u1ec7c ch\u1ed1ng chuy\u1ec3n gi\u00e1 \u0111\u1ed1i v\u1edbi c\u00e1c giao d\u1ecbch li\u00ean k\u1ebft n\u1ed9i \u0111\u1ecba.<\/p>\n

M\u1eb7t kh\u00e1c, vi\u1ec7c ch\u1ed1ng chuy\u1ec3n gi\u00e1 \u0111\u1ed1i v\u1edbi giao d\u1ecbch li\u00ean k\u1ebft n\u1ed9i \u0111\u1ecba s\u1ebd gi\u00fap l\u00e0m t\u0103ng thu ng\u00e2n s\u00e1ch, nh\u01b0ng s\u1ebd c\u00f3 t\u00e1c \u0111\u1ed9ng l\u1edbn \u0111\u1ebfn t\u1ed5 ch\u1ee9c v\u00e0 ho\u1ea1t \u0111\u1ed9ng c\u1ee7a c\u00e1c doanh nghi\u1ec7p l\u1edbn \u0111\u01b0\u1ee3c t\u1ed5 ch\u1ee9c d\u01b0\u1edbi h\u00ecnh th\u1ee9c t\u1eadp \u0111o\u00e0n, t\u1ed5ng c\u00f4ng ty.<\/p>\n

Theo VCCI, quy \u0111\u1ecbnh nh\u01b0 v\u1eady s\u1ebd t\u00e1c \u0111\u1ed9ng b\u1ea5t l\u1ee3i \u0111\u1ebfn vi\u1ec7c h\u00ecnh th\u00e0nh c\u00e1c t\u1eadp \u0111o\u00e0n kinh t\u1ebf t\u01b0 nh\u00e2n c\u0169ng nh\u01b0 gi\u1ea3m \u0111\u1ed9ng l\u1ef1c c\u1ee7a c\u00e1c t\u1eadp \u0111o\u00e0n n\u00e0y \u0111\u1ea7u t\u01b0 v\u00e0o c\u00e1c l\u0129nh v\u1ef1c \u0111\u01b0\u1ee3c khuy\u1ebfn kh\u00edch nh\u01b0 s\u1ea3n xu\u1ea5t quy m\u00f4 l\u1edbn, ch\u1ebf bi\u1ebfn, ch\u1ebf t\u1ea1o, n\u00f4ng nghi\u1ec7p, gi\u00e1o d\u1ee5c, y t\u1ebf, b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng\u2026 \u0110\u00e2y l\u00e0 c\u00e1c l\u0129nh v\u1ef1c \u0111ang \u0111\u01b0\u1ee3c \u01b0u \u0111\u00e3i thu\u1ebf v\u00e0 n\u1ebfu \u0111\u1ea7u t\u01b0 v\u00e0o th\u00ec c\u00e1c t\u1eadp \u0111o\u00e0n kinh t\u1ebf ph\u1ea3i ch\u1ecbu quy \u0111\u1ecbnh v\u1ec1 ch\u1ed1ng chuy\u1ec3n gi\u00e1.<\/p>\n

B\u00ean c\u1ea1nh \u0111\u00f3, khi m\u1ed9t t\u1eadp \u0111o\u00e0n mu\u1ed1n \u0111\u1ea7u t\u01b0 v\u00e0o l\u0129nh v\u1ef1c nhi\u1ec1u r\u1ee7i ro nh\u01b0 d\u1ef1 \u00e1n s\u1ea3n xu\u1ea5t quy m\u00f4 l\u1edbn, c\u00f4ng ty m\u1eb9 t\u1eadp \u0111o\u00e0n s\u1ebd \u0111\u1ee9ng ra vay ng\u00e2n h\u00e0ng r\u1ed3i cho c\u00f4ng ty con vay l\u1ea1i. Do c\u00f4ng ty con m\u1edbi th\u00e0nh l\u1eadp, l\u1ea1i kinh doanh trong l\u0129nh v\u1ef1c nhi\u1ec1u r\u1ee7i ro n\u00ean c\u00e1c ng\u00e2n h\u00e0ng s\u1ebd kh\u00f3 ch\u1ea5p nh\u1eadn c\u1ea5p t\u00edn d\u1ee5ng. Nh\u01b0 v\u1eady, vi\u1ec7c h\u1ea1n ch\u1ebf chi ph\u00ed l\u00e3i vay v\u1edbi c\u00e1c giao d\u1ecbch li\u00ean k\u1ebft s\u1ebd h\u1ea1n ch\u1ebf h\u00ecnh th\u1ee9c c\u1ea5p t\u00edn d\u1ee5ng n\u00e0y v\u00e0 t\u1eeb \u0111\u00f3 g\u00e2y kh\u00f3 kh\u0103n cho vi\u1ec7c h\u00ecnh th\u00e0nh c\u00e1c t\u1eadp \u0111o\u00e0n kinh t\u1ebf v\u00e0 c\u1ea3n tr\u1edf c\u00e1c t\u1eadp \u0111o\u00e0n n\u00e0y \u0111\u1ea7u t\u01b0 c\u00e1c d\u1ef1 \u00e1n l\u1edbn.<\/p>\n

V\u1edbi c\u00e1c ph\u00e2n t\u00edch tr\u00ean, VCCI \u0111\u1ec1 ngh\u1ecb c\u01a1 quan so\u1ea1n th\u1ea3o \u0111\u00e1nh gi\u00e1, c\u00e2n nh\u1eafc vi\u1ec7c \u00e1p d\u1ee5ng quy \u0111\u1ecbnh ch\u1ed1ng chuy\u1ec3n gi\u00e1 c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh n\u00e0y \u0111\u1ed1i v\u1edbi c\u00e1c giao d\u1ecbch thu\u1ea7n tu\u00fd n\u1ed9i \u0111\u1ecba. Trong tr\u01b0\u1eddng h\u1ee3p gi\u1ea3i tr\u00ecnh r\u00f5 \u0111\u01b0\u1ee3c l\u1ee3i \u00edch c\u1ee7a vi\u1ec7c ch\u1ed1ng chuy\u1ec3n gi\u00e1 \u0111\u1ed1i v\u1edbi giao d\u1ecbch li\u00ean k\u1ebft n\u1ed9i \u0111\u1ecba th\u00ec m\u1edbi \u0111\u01b0a v\u00e0o Ngh\u1ecb \u0111\u1ecbnh.<\/p>\n

C\u00f9ng quan \u0111i\u1ec3m v\u1ec1 \u0111i\u1ec1u n\u00e0y, Lu\u1eadt s\u01b0 Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c, Gi\u00e1m \u0111\u1ed1c C\u00f4ng ty Lu\u1eadt ANVI cho r\u1eb1ng n\u00ean b\u1ecf \u00e1p d\u1ee5ng quy \u0111\u1ecbnh ch\u1ed1ng chuy\u1ec3n gi\u00e1 \u0111\u1ed1i v\u1edbi giao d\u1ecbch thu\u1ea7n t\u00fay n\u1ed9i \u0111\u1ecba.<\/p>\n

Theo \u00f4ng \u0110\u1ee9c, kh\u00e1c v\u1edbi c\u00e1c giao d\u1ecbch li\u00ean k\u1ebft \u0111a qu\u1ed1c gia, trong m\u1ed1i quan h\u1ec7 giao d\u1ecbch li\u00ean k\u1ebft \u1edf trong n\u01b0\u1edbc gi\u1eefa c\u00e1c doanh nghi\u1ec7p v\u1edbi nhau, v\u1ec1 c\u01a1 b\u1ea3n chi ph\u00ed c\u1ee7a doanh nghi\u1ec7p n\u00e0y s\u1ebd l\u00e0 thu nh\u1eadp c\u1ee7a doanh nghi\u1ec7p kh\u00e1c v\u00e0 t\u1ea5t c\u1ea3 \u0111\u1ec1u n\u1ed9p thu\u1ebf \u1edf Vi\u1ec7t Nam.<\/p>\n

\u201cL\u1ee3i d\u1ee5ng chuy\u1ec3n gi\u00e1 \u0111\u1ec3 tr\u00e1nh thu\u1ebf l\u00e0 vi\u1ec7c chuy\u1ec3n thu nh\u1eadp t\u1eeb qu\u1ed1c gia c\u00f3 thu\u1ebf thu nh\u1eadp cao sang qu\u1ed1c gia c\u00f3 thu\u1ebf thu nh\u1eadp th\u1ea5p h\u01a1n \u0111\u1ec3 h\u01b0\u1edfng l\u1ee3i, nh\u01b0ng trong n\u1ed9i \u0111\u1ecba Vi\u1ec7t Nam, th\u00ec thu\u1ebf su\u1ea5t nh\u01b0 nhau. V\u00ec v\u1eady, quy \u0111\u1ecbnh v\u1ec1 ch\u1ed1ng chuy\u1ec3n gi\u00e1 v\u1edbi doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft ch\u1ec9 n\u00ean \u00e1p d\u1ee5ng cho doanh nghi\u1ec7p xuy\u00ean bi\u00ean gi\u1edbi, kh\u00f4ng n\u00ean \u00e1p d\u1ee5ng cho doanh nghi\u1ec7p n\u1ed9i \u0111\u1ecba Vi\u1ec7t Nam\u201d, \u00f4ng \u0110\u1ee9c nh\u1ea5n m\u1ea1nh.<\/p>\n

Xu\u00e2n Y\u1ebfn<\/b><\/p>\n

——————<\/p>\n

B\u00e1o \u0111\u1ea5u th\u1ea7u (Kinh doanh) 05-08-2020:<\/em><\/strong><\/p>\n

M\u1eddi qu\u00fd v\u1ecb nghe to\u00e0n b\u1ed9 n\u1ed9i dung b\u00e0i vi\u1ebft t\u1ea1i: <\/em><\/p>\n

C\u00e2n nh\u1eafc quy \u0111\u1ecbnh ch\u1ed1ng chuy\u1ec3n gi\u00e1 v\u1edbi giao d\u1ecbch n\u1ed9i \u0111\u1ecba (baodauthau.vn)<\/a><\/p>\n

(177\/1.043)<\/em>","protected":false},"excerpt":{"rendered":"

(\u0110T) – Vi\u1ec7c ch\u1ed1ng chuy\u1ec3n gi\u00e1 \u0111\u1ed1i v\u1edbi giao d\u1ecbch li\u00ean k\u1ebft n\u1ed9i \u0111\u1ecba s\u1ebd t\u00e1c \u0111\u1ed9ng m\u1ea1nh \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng c\u1ee7a c\u00e1c doanh nghi\u1ec7p l\u1edbn \u0111\u01b0\u1ee3c t\u1ed5 ch\u1ee9c d\u01b0\u1edbi h\u00ecnh th\u1ee9c t\u1eadp \u0111o\u00e0n, t\u1ed5ng c\u00f4ng ty. Trong tr\u01b0\u1eddng h\u1ee3p l\u1ee3i \u00edch t\u1eeb vi\u1ec7c \u00e1p d\u1ee5ng quy \u0111\u1ecbnh n\u00e0y \u0111\u1ed1i v\u1edbi giao d\u1ecbch n\u1ed9i \u0111\u1ecba […]<\/p>\n","protected":false},"author":10,"featured_media":9604,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[27,26],"tags":[],"class_list":["post-9598","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-interviews","category-legal-media"],"acf":[],"yoast_head":"\n3.099. 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