{"id":31854,"date":"2021-06-19T00:39:26","date_gmt":"2021-06-18T17:39:26","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=31854"},"modified":"2021-06-22T08:30:49","modified_gmt":"2021-06-22T01:30:49","slug":"diem-moi-nghi-dinh-132-2020-nd-cp-nam-2020-ve-giao-dich-lien-ket","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=31854","title":{"rendered":"\u0110i\u1ec3m m\u1edbi Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP n\u0103m 2020 v\u1ec1 Giao d\u1ecbch li\u00ean k\u1ebft"},"content":{"rendered":"

G\u1ea7n \u0111\u00e2y, ch\u00ednh ph\u1ee7 v\u1eeba ban h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p c\u00f3 gi\u1ee7o d\u1ecbch li\u00ean k\u1ebft. Theo \u0111\u00f3, Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP<\/a> ( Ngh\u1ecb \u0111\u1ecbnh 132) thay th\u1ebf Ngh\u1ecb \u0111\u1ecbnh 20\/2017\/N\u0110-CP<\/a> v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 68\/2020\/N\u0110-CP<\/strong> c\u00f3 m\u1ed9t s\u1ed1 \u0111i\u1ec3m m\u1edbi Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP<\/a> n\u0103m 2020 v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft so v\u1edbi c\u00e1c Ngh\u1ecb \u0111\u1ecbnh tr\u01b0\u1edbc. Sau \u0111\u00e2y,\u00a0Centax\u00a0xin chia s\u1ebb m\u1ed9t s\u1ed1 \u0111i\u1ec3m m\u1edbi.<\/p>\n

D\u01b0\u1edbi \u0111\u00e2y, T\u1ed5ng h\u1ee3p 15 \u0111i\u1ec3m m\u1edbi Ngh\u1ecb \u0111\u1ecbnh 132 n\u0103m 2020 v\u1ec1\u00a0giao d\u1ecbch li\u00ean k\u1ebft<\/a>\u00a0chi ti\u1ebft nh\u01b0 sau:<\/p>\n

#1. Chi ph\u00ed l\u00e3i vay trong giao d\u1ecbch li\u00ean k\u1ebft<\/h2>\n

Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP<\/a> k\u1ebf th\u1eeba v\u1ec1\u00a0chi ph\u00ed l\u00e3i vay<\/strong><\/a>\u00a0kh\u1ed1ng ch\u1ebf \u1edf Ngh\u1ecb \u0111\u1ecbnh 68\/2020\/N\u0110-CP<\/strong> s\u1eeda \u0111\u1ed5i b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 20\/2017\/N\u0110-CP<\/a> 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;<\/p>\n

M\u1ee9c t\u0103ng n\u00e0y nh\u1eb1m ho\u00e0n thi\u1ec7n khung kh\u1ed5 ph\u00e1p l\u00fd \u0111\u1ed1i v\u1edbi DN c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft v\u00e0 \u0111\u1ea3m b\u1ea3o t\u00ednh th\u1ed1ng nh\u1ea5t c\u1ee7a h\u1ec7 th\u1ed1ng v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt, trong \u0111\u00f3 c\u00f3 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 38, ng\u00e0y 5\/11\/2020 Ch\u00ednh ph\u1ee7 \u0111\u00e3 ban h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP<\/a> quy \u0111\u1ecbnh v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi DN c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft tr\u00ean c\u01a1 s\u1edf k\u1ebf th\u1eeba nh\u1eefng quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 20\/2017\/N\u0110-CP<\/a>, Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 68\/2020\/N\u0110-CP s\u1eeda \u0111\u1ed5i, b\u1ed5 sung Kho\u1ea3n 3 \u0110i\u1ec1u 8 Ngh\u1ecb \u0111\u1ecbnh 20\/2017\/N\u0110-CP<\/a>.<\/p>\n

\u0110\u1ed1i v\u1edbi B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia c\u1ee7a c\u00e1c c\u00f4ng ty m\u1eb9 t\u1ed1i cao c\u00f3 doanh thu h\u1ee3p nh\u1ea5t to\u00e0n c\u1ea7u \u00e1p d\u1ee5ng theo ng\u01b0\u1ee1ng chung tr\u00ean th\u1ebf gi\u1edbi l\u00e0 750 tri\u1ec7u Euro (t\u01b0\u01a1ng \u0111\u01b0\u01a1ng kho\u1ea3ng 18.000 t\u1ef7 \u0111\u1ed3ng) \u0111\u00e3 \u0111\u01b0\u1ee3c c\u00e1c n\u01b0\u1edbc th\u00e0nh vi\u00ean BEPS th\u1ed1ng nh\u1ea5t \u00e1p d\u1ee5ng trong ch\u00ednh s\u00e1ch qu\u1ea3n l\u00fd n\u1ed9i \u0111\u1ecba v\u00e0 h\u01b0\u1edbng t\u1edbi c\u01a1 ch\u1ebf trao \u0111\u1ed5i th\u00f4ng tin t\u1ef1 \u0111\u1ed9ng trong giai \u0111o\u1ea1n 2019 \u2013 2020. T\u1eeb g\u00f3c \u0111\u1ed9 h\u1ed9i nh\u1eadp thu\u1ebf qu\u1ed1c t\u1ebf, Ch\u00ednh ph\u1ee7 \u0111\u00e3 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung quy \u0111\u1ecbnh v\u1ec1 k\u00ea khai B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia ph\u00f9 h\u1ee3p cam k\u1ebft qu\u1ed1c t\u1ebf t\u1ea1i c\u00e1c Di\u1ec5n \u0111\u00e0n BEPS m\u00e0 Vi\u1ec7t Nam l\u00e0 th\u00e0nh vi\u00ean.<\/p>\n

C\u1ee5 th\u1ec3, \u0111\u1ed1i v\u1edbi quy \u0111\u1ecbnh v\u1ec1 kh\u1ed1ng ch\u1ebf chi ph\u00ed l\u00e3i vay, ng\u00e0y 24\/6\/2020 Ch\u00ednh ph\u1ee7 \u0111\u00e3 ban h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh 68\/2020\/N\u0110-CP<\/strong> s\u1eeda \u0111\u1ed5i, b\u1ed5 sung kho\u1ea3n 3 \u0110i\u1ec1u 8 Ngh\u1ecb \u0111\u1ecbnh 20 \u0111\u1ec3 th\u00e1o g\u1ee1 kh\u00f3 kh\u0103n cho doanh nghi\u1ec7p theo h\u01b0\u1edbng n\u00e2ng m\u1ee9c kh\u1ed1ng ch\u1ebf chi ph\u00ed l\u00e3i vay t\u1eeb 20% l\u00ean 30%; cho ph\u00e9p kh\u1ed1ng ch\u1ebf chi ph\u00ed l\u00e3i vay sau khi \u0111\u00e3 tr\u1eeb l\u00e3i ti\u1ec1n g\u1eedi, ti\u1ec1n vay v\u00e0 m\u1edf r\u1ed9ng \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c mi\u1ec5n \u00e1p d\u1ee5ng quy \u0111\u1ecbnh kh\u1ed1ng ch\u1ebf. Nh\u01b0 v\u1eady, quy \u0111\u1ecbnh v\u1ec1 kh\u1ed1ng ch\u1ebf l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb theo Ngh\u1ecb \u0111\u1ecbnh 68 \u0111\u00e3 c\u01a1 b\u1ea3n kh\u1eafc ph\u1ee5c h\u1ea1n ch\u1ebf c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 20.<\/p>\n

#2. Ph\u1ea1m v\u1ecb \u0111i\u1ec1u ch\u1ec9nh c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 132<\/h2>\n

\u1ede Ngh\u1ecb \u0111inh 132 quy \u0111\u1ecbnh r\u00f5 c\u00e1c giao d\u1ecbch bao g\u1ed3m: mua, b\u00e1n, trao \u0111\u1ed5i, thu\u00ea, cho thu\u00ea, m\u01b0\u1ee3n, cho m\u01b0\u1ee3n, chuy\u1ec3n giao, chuy\u1ec3n nh\u01b0\u1ee3ng h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5; vay, cho vay, d\u1ecbch v\u1ee5 t\u00e0i ch\u00ednh, \u0111\u1ea3m b\u1ea3o t\u00e0i ch\u00ednh v\u00e0 c\u00e1c c\u00f4ng c\u1ee5 t\u00e0i ch\u00ednh kh\u00e1c; mua, b\u00e1n, trao \u0111\u1ed5i, thu\u00ea, cho thu\u00ea, m\u01b0\u1ee3n, cho m\u01b0\u1ee3n, chuy\u1ec3n giao, chuy\u1ec3n nh\u01b0\u1ee3ng t\u00e0i s\u1ea3n h\u1eefu h\u00ecnh, t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh v\u00e0 th\u1ecfa thu\u1eadn mua, b\u00e1n, s\u1eed d\u1ee5ng chung ngu\u1ed3n l\u1ef1c nh\u01b0 t\u00e0i s\u1ea3n, v\u1ed1n, lao \u0111\u1ed9ng, chia s\u1ebb chi ph\u00ed gi\u1eefa c\u00e1c b\u00ean c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft m\u1edbi thu\u1ed9c ph\u1ea1m vi \u0111i\u1ec1u ch\u1ec9nh c\u1ee7a\u00a0quan h\u1ec7 li\u00ean k\u1ebft<\/a>.<\/p>\n

#3. C\u00e1c b\u00ean c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft<\/h2>\n

C\u00e1c b\u00ean c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft theo Ngh\u1ecb \u0111inh 132\/2020\/N\u0110-CP<\/a> \u0111\u01b0\u1ee3c b\u1ed5 sung th\u00eam m\u1ed9t kho\u1ea3n nh\u01b0 sau:<\/p>\n

DN c\u00f3 ph\u00e1t sinh c\u00e1c giao d\u1ecbch nh\u01b0\u1ee3ng, nh\u1eadn chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n g\u00f3p \u00edt nh\u1ea5t 25% v\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu c\u1ee7a doanh nghi\u1ec7p trong k\u1ef3 t\u00ednh thu\u1ebf; vay, cho vay \u00edt nh\u1ea5t 10% v\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu t\u1ea1i th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh giao d\u1ecbch trong k\u1ef3 t\u00ednh thu\u1ebf v\u1edbi c\u00e1 nh\u00e2n \u0111i\u1ec1u h\u00e0nh, ki\u1ec3m so\u00e1t DN ho\u1eb7c v\u1edbi c\u00e1 nh\u00e2n thu\u1ed9c trong m\u1ed9t c\u00e1c m\u1ed1i quan h\u1ec7 li\u00ean k\u1ebft theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m g kho\u1ea3n 2 \u0111i\u1ec1u 5 c\u1ee7a\u00a0Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP<\/a>.<\/p>\n

#4. Gia t\u0103ng \u0111\u1ed1i t\u01b0\u1ee3ng mi\u1ec5n kh\u1ed1ng ch\u1ebf\u00a0chi ph\u00ed l\u00e3i vay<\/a> theo ngh\u1ecb \u0111\u1ecbnh 132<\/h2>\n

B\u1ed5 sung th\u00eam v\u1edbi \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c mi\u1ec5n kh\u1ed1ng ch\u1ebf l\u00e0:<\/p>\n