{"id":13182,"date":"2017-08-14T11:31:13","date_gmt":"2017-08-14T04:31:13","guid":{"rendered":"https:\/\/thitruongsi.com\/kinh-nghiem\/?p=13182"},"modified":"2017-08-14T11:31:13","modified_gmt":"2017-08-14T04:31:13","slug":"bo-tai-chinh-bac-de-xuat-viettel-bao-lanh-vay-no-cho-cong-ty-thua-lo","status":"publish","type":"post","link":"https:\/\/thitruongsi.com\/kinh-nghiem\/bo-tai-chinh-bac-de-xuat-viettel-bao-lanh-vay-no-cho-cong-ty-thua-lo\/","title":{"rendered":"B\u1ed9 T\u00e0i ch\u00ednh b\u00e1c \u0111\u1ec1 xu\u1ea5t Viettel b\u1ea3o l\u00e3nh vay n\u1ee3 cho c\u00f4ng ty thua l\u1ed7"},"content":{"rendered":"

Viettel \u0111\u00e3 ki\u1ebfn ngh\u1ecb \u0111\u01b0\u1ee3c t\u0103ng v\u1ed1n \u0111\u1ea7u t\u01b0 cho d\u1ef1 \u00e1n t\u1ea1i n\u01b0\u1edbc ngo\u00e0i d\u01b0\u1edbi h\u00ecnh th\u1ee9c b\u1ea3o l\u00e3nh vay v\u1ed1n trong khi d\u1ef1 \u00e1n \u0111ang b\u1ecb l\u1ed7 k\u1ebf ho\u1ea1ch d\u1eabn \u0111\u1ebfn \u00e2m v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu.<\/strong><\/p>\n

B\u1ed9 t\u00e0i ch\u00ednh v\u1eeba c\u00f3 v\u0103n b\u1ea3n g\u1eedi B\u1ed9 K\u1ebf ho\u1ea1ch v\u00e0 \u0110\u1ea7u t\u01b0, B\u1ed9 C\u00f4ng Th\u01b0\u01a1ng, B\u1ed9 T\u01b0 ph\u00e1p v\u00e0 Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc v\u1ec1 vi\u1ec7c r\u00e0 so\u00e1t, ph\u00e1t hi\u1ec7n c\u00e1c quy \u0111\u1ecbnh v\u1ec1 c\u01a1 ch\u1ebf, ch\u1ebf \u0111\u1ed9 h\u1ea1ch to\u00e1n, k\u1ebf to\u00e1n \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0 tr\u1ef1c ti\u1ebfp ra n\u01b0\u1edbc ngo\u00e0i, b\u00e1o c\u00e1o Ch\u00ednh ph\u1ee7 k\u1ebft qu\u1ea3 trong n\u0103m 2017.<\/p>\n

T\u1ea1i v\u0103n b\u1ea3n, B\u1ed9 T\u00e0i ch\u00ednh cho r\u1eb1ng, k\u1ebft qu\u1ea3 r\u00e0 so\u00e1t h\u1ec7 th\u1ed1ng v\u0103n b\u1ea3n quy ph\u1ea1m ph\u00e1p lu\u1eadt kh\u00f4ng c\u00f3 s\u1ef1 ch\u1ed3ng ch\u00e9o gi\u1eefa c\u01a1 ch\u1ebf t\u00e0i ch\u00ednh \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p n\u01b0\u1edbc ngo\u00e0i v\u00e0 ch\u1ebf \u0111\u1ed9 h\u1ea1ch to\u00e1n, k\u1ebf to\u00e1n \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0 ra n\u01b0\u1edbc ngo\u00e0i. C\u00e1c d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 ra n\u01b0\u1edbc ngo\u00e0i th\u1ef1c hi\u1ec7n c\u00e1c quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf c\u1ee7a Vi\u1ec7t Nam v\u00e0 c\u00e1c hi\u1ec7p \u0111\u1ecbnh tr\u00e1nh \u0111\u00e1nh thu\u1ebf 2 l\u1ea7n m\u00e0 Vi\u1ec7t Nam \u0111\u00e3 k\u00fd k\u1ebft.<\/p>\n

\u0110\u1ec1 xu\u1ea5t c\u1ee7a Viettel \u201cch\u01b0a ph\u00f9 h\u1ee3p\u201d<\/b><\/p>\n

R\u00e0 so\u00e1t ph\u00eda doanh nghi\u1ec7p, tr\u01b0\u1edbc ki\u1ebfn ngh\u1ecb c\u1ee7a T\u1eadp \u0111o\u00e0n Viettel v\u1ec1 vi\u1ec7c t\u0103ng v\u1ed1n \u0111\u1ea7u t\u01b0 cho d\u1ef1 \u00e1n t\u1ea1i n\u01b0\u1edbc ngo\u00e0i d\u01b0\u1edbi h\u00ecnh th\u1ee9c b\u1ea3o l\u00e3nh vay v\u1ed1n trong khi d\u1ef1 \u00e1n \u0111ang b\u1ecb l\u1ed7 k\u1ebf ho\u1ea1ch d\u1eabn \u0111\u1ebfn \u00e2m v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu.<\/p>\n

Hi\u1ec7n Viettel \u0111ang \u0111\u1ea7u t\u01b0 ra n\u01b0\u1edbc ngo\u00e0i th\u00f4ng qua c\u00f4ng ty Viettel Global. \u0110\u1ebfn h\u1ebft n\u0103m 2016, d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i c\u1ee7a t\u1eadp \u0111o\u00e0n l\u1ed7 lu\u1ef9 k\u1ebf 3.745 t\u1ef7 \u0111\u1ed3ng, n\u1ee3 ph\u1ea3i tr\u1ea3 v\u01b0\u1ee3t 22.000 t\u1ef7. Tuy nhi\u00ean, trong th\u00f4ng c\u00e1o g\u1eedi b\u00e1o ch\u00ed m\u1edbi \u0111\u00e2y, T\u1eadp \u0111o\u00e0n Viettel kh\u1eb3ng \u0111\u1ecbnh 6 th\u00e1ng n\u0103m 2017, Viettel Global l\u00e3i tr\u01b0\u1edbc thu\u1ebf 1.000 t\u1ef7 \u0111\u1ed3ng.<\/p>\n

B\u1ed9 T\u00e0i ch\u00ednh d\u1eabn kho\u1ea3n 5, \u0110i\u1ec1u 20 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 91 quy \u0111\u1ecbnh: \u201cDoanh nghi\u1ec7p ch\u1ec9 th\u1ef1c hi\u1ec7n b\u1ea3o l\u00e3nh cho c\u00e1c c\u00f4ng ty vay v\u1ed1n t\u1ea1i c\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng trong n\u01b0\u1edbc v\u1edbi \u0111i\u1ec1u ki\u1ec7n c\u00e1c c\u00f4ng ty con ph\u1ea3i c\u00f3 t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh l\u00e0nh m\u1ea1nh, kh\u00f4ng c\u00f3 c\u00e1c kho\u1ea3n n\u1ee3 qu\u00e1 h\u1ea1n, vi\u1ec7c b\u1ea3o l\u00e3nh vay v\u1ed1n \u0111\u1ec3 th\u1ef1c hi\u1ec7n d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 ph\u1ea3i tr\u00ean c\u01a1 s\u1edf th\u1ea9m \u0111\u1ecbnh hi\u1ec7u qu\u1ea3 d\u1ef1 \u00e1n v\u00e0 cam k\u1ebft tr\u1ea3 n\u1ee3 \u0111\u00fang h\u1ea1n \u0111\u1ed1i v\u1edbi kho\u1ea3n vay \u0111\u01b0\u1ee3c b\u1ea3o l\u00e3nh\u201d.<\/p>\n

B\u1ed9 T\u00e0i ch\u00ednh cho r\u1eb1ng, vi\u1ec7c doanh nghi\u1ec7p nh\u00e0 n\u01b0\u1edbc b\u1ea3o l\u00e3nh cho c\u00f4ng ty con khi d\u1ef1 \u00e1n n\u00e0y \u0111ang b\u1ecb l\u1ed7, \u00e2m v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu l\u00e0 ch\u01b0a ph\u00f9 h\u1ee3p. Th\u1ef1c t\u1ebf, t\u1ed3n t\u1ea1i nhi\u1ec1u tr\u01b0\u1eddng h\u1ee3p c\u00e1c c\u00f4ng ty con \u0111\u01b0\u1ee3c doanh nghi\u1ec7p nh\u00e0 n\u01b0\u1edbc b\u1ea3o l\u00e3nh vay v\u1ed1n \u0111\u1ec3 th\u1ef1c hi\u1ec7n \u0111\u1ea7u t\u01b0 nh\u01b0ng kh\u00f4ng hi\u1ec7u qu\u1ea3.<\/p>\n

\u0110\u1ed1i v\u1edbi c\u00f4ng ty con do doanh nghi\u1ec7p nh\u00e0 n\u01b0\u1edbc n\u1eafm gi\u1eef tr\u00ean 50% v\u1ed1n \u0111i\u1ec1u l\u1ec7, tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p nh\u00e0 n\u01b0\u1edbc chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n \u0111\u00e3 \u0111\u1ea7u t\u01b0 t\u1ea1i c\u00e1c c\u00f4ng ty n\u00e0y th\u00ec ngh\u0129a v\u1ee5 b\u1ea3o l\u00e3nh c\u1ee7a doanh nghi\u1ec7p nh\u00e0 n\u01b0\u1edbc v\u1eabn t\u1ed3n t\u1ea1i.<\/p>\n

“Nh\u1eb1m \u0111\u1ea3m b\u1ea3o an to\u00e0n t\u00e0i ch\u00ednh cho c\u00e1c doanh nghi\u1ec7p nh\u00e0 n\u01b0\u1edbc, c\u1ea7n xem x\u00e9t l\u1ea1i quy \u0111\u1ecbnh v\u1ec1 vi\u1ec7c cho ph\u00e9p doanh nghi\u1ec7p nh\u00e0 n\u01b0\u1edbc b\u1ea3o l\u00e3nh cho c\u00e1c c\u00f4ng ty con vay v\u1ed1n t\u1ea1i c\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng\u201d, B\u1ed9 T\u00e0i ch\u00ednh ki\u1ebfn ngh\u1ecb.<\/p>\n

Doanh nghi\u1ec7p g\u0103m gi\u1eef l\u1ee3i nhu\u1eadn \u1edf n\u01b0\u1edbc ngo\u00e0i<\/b><\/p>\n

C\u0169ng t\u1ea1i v\u0103n b\u1ea3n n\u00e0y, B\u1ed9 T\u00e0i ch\u00ednh cho bi\u1ebft, c\u00e1c quy \u0111\u1ecbnh v\u1ec1 thu\u1ebf v\u00e0 \u0111\u1ea7u t\u01b0 hi\u1ec7n nay \u0111ang c\u00f3 nhi\u1ec1u v\u01b0\u1edbng m\u1eafc.<\/p>\n

C\u1ee5 th\u1ec3, theo \u0110i\u1ec1u 1 Th\u00f4ng t\u01b0 96 v\u1ec1 Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p quy \u0111\u1ecbnh “kho\u1ea3n thu nh\u1eadp t\u1eeb d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 t\u1ea1i n\u01b0\u1edbc ngo\u00e0i \u0111\u01b0\u1ee3c k\u00ea khai thu\u1ebf v\u00e0o quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p c\u1ee7a n\u0103m c\u00f3 chuy\u1ec3n ph\u1ea7n thu nh\u1eadp v\u1ec1 n\u01b0\u1edbc theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt v\u1ec1 \u0111\u1ea7u t\u01b0 tr\u1ef1c ti\u1ebfp n\u01b0\u1edbc ngo\u00e0i\u201d. Nh\u01b0 v\u1eady, tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p c\u00f3 thu nh\u1eadp t\u1ea1i d\u1ef1 \u00e1n \u1edf n\u01b0\u1edbc ngo\u00e0i nh\u01b0ng ch\u01b0a chuy\u1ec3n v\u1ec1 n\u01b0\u1edbc th\u00ec ch\u01b0a th\u1ef1c hi\u1ec7n k\u00ea khai v\u00e0 n\u1ed9p thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p v\u1edbi s\u1ed1 thu nh\u1eadp n\u00e0y.<\/p>\n

T\u1ea1i \u0111i\u1ec1u 31, Ngh\u1ecb \u0111\u1ecbnh 91\/2015 quy \u0111\u1ecbnh: \u201cL\u1ee3i nhu\u1eadn c\u1ee7a doanh nghi\u1ec7p nh\u00e0 n\u01b0\u1edbc sau khi b\u00f9 \u0111\u1eafp l\u1ed7 n\u0103m tr\u01b0\u1edbc theo quy \u0111\u1ecbnh, chia l\u00e3i cho c\u00e1c b\u00ean g\u00f3p v\u1ed1n, tr\u00edch l\u1eadp qu\u1ef9 \u0111\u1ea7u t\u01b0 ph\u00e1t tri\u1ec3n, qu\u1ef9 khen th\u01b0\u1edfng, ph\u00fac l\u1ee3i cho ng\u01b0\u1eddi lao \u0111\u1ed9ng, qu\u1ef9 th\u01b0\u1edfng ng\u01b0\u1eddi qu\u1ea3n l\u00fd doanh nghi\u1ec7p, ki\u1ec3m so\u00e1t vi\u00ean, l\u1ee3i nhu\u1eadn c\u00f2n l\u1ea1i \u0111\u01b0\u1ee3c n\u1ed9p v\u1ec1 ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc\u201d.<\/p>\n

B\u1ed9 T\u00e0i ch\u00ednh cho r\u1eb1ng hai quy \u0111\u1ecbnh tr\u00ean d\u1eabn \u0111\u1ebfn nh\u1eefng c\u00e1ch hi\u1ec3u kh\u00e1c nhau, c\u1ee5 th\u1ec3, tr\u01b0\u1eddng h\u1ee3p c\u00f4ng ty m\u1eb9 l\u00e0 doanh nghi\u1ec7p nh\u00e0 n\u01b0\u1edbc nh\u1eadn \u0111\u01b0\u1ee3c th\u00f4ng b\u00e1o chia c\u1ed5 t\u1ee9c l\u1ee3i nhu\u1eadn c\u1ee7a d\u1ef1 \u00e1n \u1edf n\u01b0\u1edbc ngo\u00e0i nh\u01b0ng ch\u01b0a chuy\u1ec3n v\u1ec1 n\u01b0\u1edbc. Theo Th\u00f4ng th\u01b0 96 th\u00ec ph\u1ea7n l\u1ee3i nhu\u1eadn \u0111\u00f3 ch\u01b0a \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n v\u00e0o doanh thu t\u00e0i ch\u00ednh c\u1ee7a c\u00f4ng ty m\u1eb9, do \u0111\u00f3 kh\u00f4ng l\u00e0m ph\u00e1t sinh t\u0103ng ph\u1ea7n l\u1ee3i nhu\u1eadn c\u00f2n l\u1ea1i \u0111\u01b0\u1ee3c chia c\u1ee7a c\u00f4ng ty m\u1eb9 ph\u1ea3i n\u1ed9p v\u1ec1 ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc.<\/p>\n

Song Ngh\u1ecb \u0111\u1ecbnh 91, l\u1ee3i nhu\u1eadn\u00a0 \u0111\u00f3 \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n v\u00e0o doanh thu t\u00e0i ch\u00ednh c\u1ee7a c\u00f4ng ty m\u1eb9 kh\u00f4ng ph\u1ee5 thu\u1ed9c v\u00e0o vi\u1ec7c c\u00f4ng ty m\u1eb9 \u0111\u00e3 nh\u1eadn \u0111\u01b0\u1ee3c ti\u1ec1n hay ch\u01b0a nh\u1eadn, qua \u0111\u00f3 l\u00e0m t\u0103ng l\u1ee3i nhu\u1eadn c\u1ee7a c\u00f4ng ty m\u1eb9, \u0111\u1ed3ng th\u1eddi t\u0103ng ph\u1ea7n l\u1ee3i nhu\u1eadn c\u00f2n l\u1ea1i ph\u1ea3i n\u1ed9p v\u1ec1 ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc c\u1ee7a c\u00f4ng ty m\u1eb9.<\/p>\n

Tr\u01b0\u1edbc th\u1ef1c t\u1ebf \u0111\u00f3 B\u1ed9 T\u00e0i ch\u00ednh ki\u1ebfn ngh\u1ecb s\u1eeda \u0111\u1ed5i, b\u1ed5 sung c\u01a1 ch\u1ebf, ch\u00ednh s\u00e1ch do B\u1ed9 T\u00e0i ch\u00ednh ch\u1ee7 tr\u00ec x\u00e2y d\u1ef1ng tr\u00ecnh c\u00e1c c\u1ea5p.<\/p>\n","protected":false},"excerpt":{"rendered":"

Viettel \u0111\u00e3 ki\u1ebfn ngh\u1ecb \u0111\u01b0\u1ee3c t\u0103ng v\u1ed1n \u0111\u1ea7u t\u01b0 cho d\u1ef1 \u00e1n t\u1ea1i n\u01b0\u1edbc ngo\u00e0i d\u01b0\u1edbi h\u00ecnh th\u1ee9c b\u1ea3o l\u00e3nh vay v\u1ed1n trong khi d\u1ef1 \u00e1n \u0111ang b\u1ecb l\u1ed7 k\u1ebf ho\u1ea1ch d\u1eabn \u0111\u1ebfn \u00e2m v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu. B\u1ed9 t\u00e0i ch\u00ednh v\u1eeba c\u00f3 v\u0103n b\u1ea3n g\u1eedi B\u1ed9 K\u1ebf ho\u1ea1ch v\u00e0 \u0110\u1ea7u t\u01b0, B\u1ed9 C\u00f4ng Th\u01b0\u01a1ng, …<\/p>\n","protected":false},"author":4,"featured_media":13183,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[46,50,52],"tags":[],"class_list":["post-13182","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-ban-le","category-kinh-doanh","category-thi-truong-ban-le"],"yoast_head":"\nB\u1ed9 T\u00e0i ch\u00ednh b\u00e1c \u0111\u1ec1 xu\u1ea5t Viettel b\u1ea3o l\u00e3nh vay n\u1ee3 cho c\u00f4ng ty thua l\u1ed7 - Th\u1ecb Tr\u01b0\u1eddng S\u1ec9 Blog<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/thitruongsi.com\/kinh-nghiem\/bo-tai-chinh-bac-de-xuat-viettel-bao-lanh-vay-no-cho-cong-ty-thua-lo\/\" \/>\n<meta property=\"og:locale\" content=\"vi_VN\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"B\u1ed9 T\u00e0i ch\u00ednh b\u00e1c \u0111\u1ec1 xu\u1ea5t Viettel b\u1ea3o l\u00e3nh vay n\u1ee3 cho c\u00f4ng ty thua l\u1ed7 - Th\u1ecb Tr\u01b0\u1eddng S\u1ec9 Blog\" \/>\n<meta property=\"og:description\" content=\"Viettel \u0111\u00e3 ki\u1ebfn ngh\u1ecb \u0111\u01b0\u1ee3c t\u0103ng v\u1ed1n \u0111\u1ea7u t\u01b0 cho d\u1ef1 \u00e1n t\u1ea1i n\u01b0\u1edbc ngo\u00e0i d\u01b0\u1edbi h\u00ecnh th\u1ee9c b\u1ea3o l\u00e3nh vay v\u1ed1n trong khi d\u1ef1 \u00e1n \u0111ang b\u1ecb l\u1ed7 k\u1ebf ho\u1ea1ch d\u1eabn \u0111\u1ebfn \u00e2m v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu. 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