{"id":4306,"date":"2026-07-01T17:49:07","date_gmt":"2026-07-01T10:49:07","guid":{"rendered":"http:\/\/htttdn.com\/?post_type=ht_kb&p=4306"},"modified":"2026-06-29T17:56:51","modified_gmt":"2026-06-29T10:56:51","slug":"doanh-nghiep-bot-khong-duoc-loai-tru-ap-dung-quy-dinh-ve-giao-dich-lien-ket","status":"publish","type":"ht_kb","link":"https:\/\/htttdn.com\/index.php\/tin-tuc\/doanh-nghiep-bot-khong-duoc-loai-tru-ap-dung-quy-dinh-ve-giao-dich-lien-ket\/","title":{"rendered":"Doanh nghi\u1ec7p BOT kh\u00f4ng \u0111\u01b0\u1ee3c lo\u1ea1i tr\u1eeb \u00e1p d\u1ee5ng quy \u0111\u1ecbnh v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft"},"content":{"rendered":"

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Ng\u00e0y 16-12-2025, C\u1ee5c Thu\u1ebf Vi\u1ec7t Nam \u0111\u00e3 ban h\u00e0nh v\u0103n b\u1ea3n s\u1ed1 6014\/CT-KTr nh\u1eb1m gi\u1ea3i \u0111\u00e1p \u0111\u1ec1 ngh\u1ecb c\u1ee7a doanh nghi\u1ec7p d\u1ef1 \u00e1n (BOT) li\u00ean quan \u0111\u1ebfn vi\u1ec7c c\u00f3 \u0111\u01b0\u1ee3c lo\u1ea1i tr\u1eeb kh\u1ecfi quy \u0111\u1ecbnh v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft hay kh\u00f4ng. \u0110\u00e2y l\u00e0 v\u1ea5n \u0111\u1ec1 ph\u00e1t sinh trong qu\u00e1 tr\u00ecnh \u00e1p d\u1ee5ng ch\u00ednh s\u00e1ch thu\u1ebf, \u0111\u1eb7c bi\u1ec7t v\u1edbi c\u00e1c doanh nghi\u1ec7p c\u00f3 \u0111\u1eb7c th\u00f9 vay v\u1ed1n l\u1edbn nh\u01b0 BOT.<\/span><\/p>\n

Tr\u00ean c\u01a1 s\u1edf xem x\u00e9t quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh, c\u01a1 quan thu\u1ebf \u0111\u00e3 \u0111\u01b0a ra quan \u0111i\u1ec3m r\u00f5 r\u00e0ng: kh\u00f4ng c\u00f3 c\u0103n c\u1ee9 ph\u00e1p l\u00fd \u0111\u1ec3 lo\u1ea1i tr\u1eeb doanh nghi\u1ec7p BOT kh\u1ecfi ph\u1ea1m vi \u0111i\u1ec1u ch\u1ec9nh c\u1ee7a quy \u0111\u1ecbnh v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft.<\/span><\/p>\n

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Quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft<\/b><\/h2>\n

\u0110\u1ec3 l\u00e0m r\u00f5 k\u1ebft lu\u1eadn n\u00e0y, c\u01a1 quan thu\u1ebf d\u1eabn chi\u1ebfu Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP \u2013 v\u0103n b\u1ea3n n\u1ec1n t\u1ea3ng \u0111i\u1ec1u ch\u1ec9nh to\u00e0n b\u1ed9 c\u00e1c giao d\u1ecbch gi\u1eefa c\u00e1c b\u00ean c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft.<\/span><\/p>\n

Theo quy \u0111\u1ecbnh, giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng ch\u1ec9 gi\u1edbi h\u1ea1n \u1edf mua b\u00e1n h\u00e0ng h\u00f3a m\u00e0 c\u00f2n bao g\u1ed3m c\u00e1c ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh nh\u01b0 vay \u2013 cho vay, b\u1ea3o l\u00e3nh, chuy\u1ec3n giao t\u00e0i s\u1ea3n v\u00e0 nhi\u1ec1u h\u00ecnh th\u1ee9c giao d\u1ecbch kh\u00e1c. \u0110\u1ed3ng th\u1eddi, ti\u00eau ch\u00ed x\u00e1c \u0111\u1ecbnh quan h\u1ec7 li\u00ean k\u1ebft c\u0169ng \u0111\u01b0\u1ee3c x\u00e2y d\u1ef1ng d\u1ef1a tr\u00ean y\u1ebfu t\u1ed1 chi ph\u1ed1i v\u1ec1 v\u1ed1n, qu\u1ea3n l\u00fd ho\u1eb7c t\u00e0i ch\u00ednh, trong \u0111\u00f3 c\u00f3 c\u1ea3 tr\u01b0\u1eddng h\u1ee3p m\u1ed9t b\u00ean tham gia cho vay ho\u1eb7c b\u1ea3o l\u00e3nh v\u1ed1n vay cho b\u00ean c\u00f2n l\u1ea1i.<\/span><\/p>\n

Quy \u0111\u1ecbnh n\u00e0y \u00e1p d\u1ee5ng theo b\u1ea3n ch\u1ea5t giao d\u1ecbch v\u00e0 quan h\u1ec7 li\u00ean k\u1ebft, kh\u00f4ng ph\u1ee5 thu\u1ed9c v\u00e0o lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p. V\u00ec v\u1eady, doanh nghi\u1ec7p BOT d\u00f9 c\u00f3 \u0111\u1eb7c th\u00f9 ri\u00eang v\u1eabn kh\u00f4ng n\u1eb1m ngo\u00e0i ph\u1ea1m vi \u0111i\u1ec1u ch\u1ec9nh.<\/span><\/p>\n

Quy \u0111\u1ecbnh v\u1ec1 chi ph\u00ed l\u00e3i vay<\/b><\/h2>\n

V\u01b0\u1edbng m\u1eafc ch\u1ee7 y\u1ebfu c\u1ee7a doanh nghi\u1ec7p BOT xoay quanh vi\u1ec7c \u00e1p d\u1ee5ng quy \u0111\u1ecbnh kh\u1ed1ng ch\u1ebf chi ph\u00ed l\u00e3i vay. Theo Ngh\u1ecb \u0111\u1ecbnh 132, chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p b\u1ecb gi\u1edbi h\u1ea1n \u1edf m\u1ee9c 30% t\u1ed5ng l\u1ee3i nhu\u1eadn thu\u1ea7n c\u1ed9ng chi ph\u00ed l\u00e3i vay v\u00e0 kh\u1ea5u hao. Ph\u1ea7n v\u01b0\u1ee3t m\u1ee9c s\u1ebd kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb ngay m\u00e0 \u0111\u01b0\u1ee3c chuy\u1ec3n sang c\u00e1c n\u0103m ti\u1ebfp theo trong th\u1eddi h\u1ea1n t\u1ed1i \u0111a 5 n\u0103m.<\/span><\/p>\n

\u0110\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p BOT, v\u1ed1n ph\u1ee5 thu\u1ed9c l\u1edbn v\u00e0o v\u1ed1n vay n\u00ean quy \u0111\u1ecbnh n\u00e0y c\u00f3 \u1ea3nh h\u01b0\u1edfng \u0111\u00e1ng k\u1ec3 \u0111\u1ebfn ngh\u0129a v\u1ee5 thu\u1ebf. Tuy nhi\u00ean, c\u01a1 quan thu\u1ebf kh\u1eb3ng \u0111\u1ecbnh r\u1eb1ng kh\u00f4ng c\u00f3 quy \u0111\u1ecbnh ri\u00eang n\u00e0o cho ph\u00e9p mi\u1ec5n \u00e1p d\u1ee5ng gi\u1edbi h\u1ea1n n\u00e0y \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p BOT.<\/span><\/p>\n

C\u1eadp nh\u1eadt t\u1eeb Ngh\u1ecb \u0111\u1ecbnh 20\/2025\/N\u0110-CP<\/b><\/h2>\n

Ngh\u1ecb \u0111\u1ecbnh n\u00e0y kh\u00f4ng thay \u0111\u1ed5i nguy\u00ean t\u1eafc \u00e1p d\u1ee5ng chung, nh\u01b0ng l\u00e0m r\u00f5 h\u01a1n c\u00e1ch x\u00e1c \u0111\u1ecbnh quan h\u1ec7 li\u00ean k\u1ebft, \u0111\u1eb7c bi\u1ec7t trong c\u00e1c giao d\u1ecbch vay v\u1ed1n v\u00e0 b\u1ea3o l\u00e3nh. \u0110\u1ed3ng th\u1eddi, quy \u0111\u1ecbnh c\u0169ng b\u1ed5 sung m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng coi l\u00e0 quan h\u1ec7 li\u00ean k\u1ebft \u0111\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng n\u1ebfu kh\u00f4ng tham gia \u0111i\u1ec1u h\u00e0nh hay g\u00f3p v\u1ed1n v\u00e0o doanh nghi\u1ec7p \u0111i vay.<\/span><\/p>\n

Ngo\u00e0i ra, Ngh\u1ecb \u0111\u1ecbnh 20\/2025 c\u00f2n \u0111\u01b0a ra c\u01a1 ch\u1ebf x\u1eed l\u00fd chuy\u1ec3n ti\u1ebfp \u0111\u1ed1i v\u1edbi ph\u1ea7n chi ph\u00ed l\u00e3i vay kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb trong giai \u0111o\u1ea1n 2020\u20132023, \u00e1p d\u1ee5ng t\u1eeb k\u1ef3 t\u00ednh thu\u1ebf n\u0103m 2024. Tuy nhi\u00ean, c\u00e1c \u0111i\u1ec1u ch\u1ec9nh n\u00e0y <\/span>kh\u00f4ng l\u00e0m thay \u0111\u1ed5i nguy\u00ean t\u1eafc \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p BOT<\/b>.<\/span><\/p>\n

T\u1eeb to\u00e0n b\u1ed9 c\u0103n c\u1ee9 ph\u00e1p l\u00fd n\u00eau tr\u00ean, C\u1ee5c Thu\u1ebf Vi\u1ec7t Nam \u0111i \u0111\u1ebfn k\u1ebft lu\u1eadn nh\u1ea5t qu\u00e1n: doanh nghi\u1ec7p BOT v\u1eabn thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng quy \u0111\u1ecbnh v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft, bao g\u1ed3m c\u1ea3 gi\u1edbi h\u1ea1n chi ph\u00ed l\u00e3i vay.<\/span><\/p>\n

\u0110\u1ed3ng ngh\u0129a v\u1edbi vi\u1ec7c c\u00e1c ki\u1ebfn ngh\u1ecb xin lo\u1ea1i tr\u1eeb c\u1ee7a doanh nghi\u1ec7p l\u00e0 kh\u00f4ng ph\u00f9 h\u1ee3p v\u1edbi quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt hi\u1ec7n h\u00e0nh. Do \u0111\u00f3, c\u00e1c c\u01a1 quan thu\u1ebf \u0111\u1ecba ph\u01b0\u01a1ng c\u1ea7n ti\u1ebfp t\u1ee5c h\u01b0\u1edbng d\u1eabn v\u00e0 qu\u1ea3n l\u00fd doanh nghi\u1ec7p theo \u0111\u00fang khung ph\u00e1p l\u00fd hi\u1ec7n h\u00e0nh.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

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