{"id":2241,"date":"2025-02-21T14:37:25","date_gmt":"2025-02-21T14:37:25","guid":{"rendered":"https:\/\/prv.com.vn\/?p=2241"},"modified":"2025-02-21T14:37:25","modified_gmt":"2025-02-21T14:37:25","slug":"sua-doi-bo-sung-nghi-dinh-132-2020-nd-%d1%81%d1%80-quy-dinh-ve-quan-ly-thue-doi-voi-doanh-nghiep-co-giao-dich-lien-ket","status":"publish","type":"post","link":"https:\/\/parkerrussell.com.vn\/vi\/tin-tuc-su-kien\/sua-doi-bo-sung-nghi-dinh-132-2020-nd-%d1%81%d1%80-quy-dinh-ve-quan-ly-thue-doi-voi-doanh-nghiep-co-giao-dich-lien-ket\/","title":{"rendered":"S\u1eeda \u0111\u1ed5i, b\u1ed5 sung Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-\u0421\u0420 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"},"content":{"rendered":"<h4><strong style=\"color: red;\">NGH\u1eca \u0110\u1ecaNH 20\/2025\/N\u0110-CP S\u1eecA \u0110\u1ed4I NGH\u1eca \u0110\u1ecaNH 132\/2020\/N\u0110-\u0421\u0420 QUY \u0110\u1ecaNH V\u1ec0 QU\u1ea2N L\u00dd THU\u1ebe \u0110\u1ed0I V\u1edaI DOANH NGHI\u1ec6P C\u00d3 GIAO D\u1ecaCH LI\u00caN K\u1ebeT<\/strong><\/h4>\n<p>Ng\u00e0y 10\/02\/2025, Ch\u00ednh ph\u1ee7 ban h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh 20\/2025\/N\u0110-CP s\u1eeda \u0111\u1ed5i, b\u1ed5 sung Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-\u0421\u0420 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.<\/p>\n<p><strong>1. S\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP:<\/strong><\/p>\n<p>1.1 S\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0111i\u1ec3m d, \u0111i\u1ec3m k v\u00e0 b\u1ed5 sung \u0111i\u1ec3m m kho\u1ea3n 2 \u0110i\u1ec1u 5, li\u00ean quan \u0111\u1ebfn c\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c coi l\u00e0 c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft:<\/p>\n<p><strong>\u0110i\u1ec3m m\u1edbi quan tr\u1ecdng:<\/strong> Ngh\u1ecb \u0111\u1ecbnh lo\u1ea1i tr\u1eeb tr\u01b0\u1eddng h\u1ee3p b\u00ean b\u1ea3o l\u00e3nh ho\u1eb7c cho vay l\u00e0 t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng v\u00e0 kh\u00f4ng c\u00f3 quan h\u1ec7 \u0111i\u1ec1u h\u00e0nh, ki\u1ec3m so\u00e1t, g\u00f3p v\u1ed1n v\u1edbi b\u00ean \u0111i vay.<\/p>\n<p>C\u1ee5 th\u1ec3, kho\u1ea3n vay ng\u00e2n h\u00e0ng d\u00f9 chi\u1ebfm \u226525% v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu v\u00e0 chi\u1ebfm &gt;50% t\u1ed5ng gi\u00e1 tr\u1ecb c\u00e1c kho\u1ea3n n\u1ee3 trung v\u00e0 d\u00e0i h\u1ea1n kh\u00f4ng ph\u1ea3i l\u00e0 quan h\u1ec7 li\u00ean k\u1ebft n\u1ebfu:<\/p>\n<ul>\n<li>Ng\u00e2n h\u00e0ng kh\u00f4ng tham gia tr\u1ef1c ti\u1ebfp\/gi\u00e1n ti\u1ebfp \u0111i\u1ec1u h\u00e0nh, ki\u1ec3m so\u00e1t, g\u00f3p v\u1ed1n, \u0111\u1ea7u t\u01b0 v\u00e0o doanh nghi\u1ec7p; ho\u1eb7c<\/li>\n<li>Doanh nghi\u1ec7p v\u00e0 ng\u00e2n h\u00e0ng kh\u00f4ng c\u00f9ng ch\u1ecbu s\u1ef1 \u0111i\u1ec1u h\u00e0nh, ki\u1ec3m so\u00e1t, g\u00f3p v\u1ed1n, \u0111\u1ea7u t\u01b0 c\u1ee7a m\u1ed9t b\u00ean kh\u00e1c.<\/li>\n<\/ul>\n<p>1.2 S\u1eeda \u0111\u1ed5i, b\u1ed5 sung kho\u1ea3n 2 \u0110i\u1ec1u 21, li\u00ean quan \u0111\u1ebfn tr\u00e1ch nhi\u1ec7m c\u1ee7a Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc trong vi\u1ec7c cung c\u1ea5p th\u00f4ng tin v\u1ec1 c\u00e1c kho\u1ea3n vay v\u00e0 ng\u01b0\u1eddi c\u00f3 li\u00ean quan c\u1ee7a t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng.<\/p>\n<p>1.3 Thay th\u1ebf Ph\u1ee5 l\u1ee5c I &#8211; Th\u00f4ng tin v\u1ec1 quan h\u1ec7 li\u00ean k\u1ebft v\u00e0 giao d\u1ecbch li\u00ean k\u1ebft.<\/p>\n<p><strong>2. Quy \u0111\u1ecbnh chuy\u1ec3n ti\u1ebfp\u00a0<\/strong><\/p>\n<p>X\u1eed l\u00fd c\u00e1c tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p <strong>c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft v\u1edbi t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng<\/strong> trong c\u00e1c n\u0103m 2020, 2021, 2022 v\u00e0 2023 v\u00e0 ph\u00e1t sinh chi ph\u00ed l\u00e3i vay kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb th\u00ec k\u1ec3 t\u1eeb k\u1ef3 t\u00ednh thu\u1ebf n\u0103m 2024 th\u1ef1c hi\u1ec7n nh\u01b0 sau:<\/p>\n<p>Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p kh\u00f4ng c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft v\u00e0 kh\u00f4ng ph\u00e1t sinh giao d\u1ecbch li\u00ean k\u1ebft theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 20\/2025\/N\u0110-CP<\/p>\n<ul>\n<li>Chi ph\u00ed l\u00e3i vay kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb v\u00e0 ch\u01b0a \u0111\u01b0\u1ee3c chuy\u1ec3n sang c\u00e1c k\u1ef3 t\u00ednh thu\u1ebf ti\u1ebfp theo t\u00ednh \u0111\u1ebfn cu\u1ed1i k\u1ef3 tinh thu\u1ebf n\u0103m 2023 <strong>\u0111\u01b0\u1ee3c ph\u00e2n b\u1ed5 \u0111\u1ec1u chuy\u1ec3n sang c\u00e1c k\u1ef3 t\u00ednh thu\u1ebf ti\u1ebfp theo cho th\u1eddi gian c\u00f2n l\u1ea1i<\/strong> theo quy \u0111\u1ecbnh v\u1ec1 th\u1eddi gian \u0111\u01b0\u1ee3c chuy\u1ec3n chi ph\u00ed l\u00e3i vay t\u1ea1i \u0111i\u1ec3m b kho\u1ea3n 3 \u0110i\u1ec1u 16 Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP.<\/li>\n<\/ul>\n<p>Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft v\u00e0 giao d\u1ecbch li\u00ean k\u1ebft theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh -132\/2020\/N\u0110-CP v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 20\/2025\/N\u0110-CP<\/p>\n<ul>\n<li>Chi ph\u00ed l\u00e3i vay kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb v\u00e0 ch\u01b0a \u0111\u01b0\u1ee3c chuy\u1ec3n sang c\u00e1c k\u1ef3 t\u00ednh thu\u1ebf ti\u1ebfp theo v\u1eabn \u00e1p d\u1ee5ng theo quy \u0111\u1ecbnh tr\u01b0\u1edbc \u0111\u00e2y t\u1ea1i \u0111i\u1ec3m b kho\u1ea3n 3 \u0110i\u1ec1u 16 Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP.<\/li>\n<\/ul>\n<p><strong>3. Hi\u1ec7u l\u1ef1c thi h\u00e0nh<\/strong><\/p>\n<p>Ngh\u1ecb \u0111\u1ecbnh n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh t\u1eeb ng\u00e0y 27 th\u00e1ng 3 n\u0103m 2025 v\u00e0 \u00e1p d\u1ee5ng t\u1eeb k\u1ef3 t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p n\u0103m 2024.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>NGH\u1eca \u0110\u1ecaNH 20\/2025\/N\u0110-CP S\u1eecA \u0110\u1ed4I NGH\u1eca \u0110\u1ecaNH 132\/2020\/N\u0110-\u0421\u0420 QUY \u0110\u1ecaNH V\u1ec0 QU\u1ea2N L\u00dd THU\u1ebe \u0110\u1ed0I V\u1edaI DOANH NGHI\u1ec6P C\u00d3 GIAO D\u1ecaCH LI\u00caN K\u1ebeT Ng\u00e0y 10\/02\/2025, Ch\u00ednh ph\u1ee7 ban h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh 20\/2025\/N\u0110-CP s\u1eeda \u0111\u1ed5i, b\u1ed5 sung Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-\u0421\u0420 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. 1&#8230;.<\/p>\n","protected":false},"author":4,"featured_media":2188,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[48],"tags":[],"class_list":["post-2241","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tin-tuc-su-kien"],"acf":[],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/parkerrussell.com.vn\/vi\/wp-json\/wp\/v2\/posts\/2241","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/parkerrussell.com.vn\/vi\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/parkerrussell.com.vn\/vi\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/parkerrussell.com.vn\/vi\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/parkerrussell.com.vn\/vi\/wp-json\/wp\/v2\/comments?post=2241"}],"version-history":[{"count":0,"href":"https:\/\/parkerrussell.com.vn\/vi\/wp-json\/wp\/v2\/posts\/2241\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/parkerrussell.com.vn\/vi\/wp-json\/wp\/v2\/media\/2188"}],"wp:attachment":[{"href":"https:\/\/parkerrussell.com.vn\/vi\/wp-json\/wp\/v2\/media?parent=2241"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/parkerrussell.com.vn\/vi\/wp-json\/wp\/v2\/categories?post=2241"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/parkerrussell.com.vn\/vi\/wp-json\/wp\/v2\/tags?post=2241"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}