{"id":16428,"date":"2026-09-11T00:17:19","date_gmt":"2026-09-10T17:17:19","guid":{"rendered":"https:\/\/useful.vn\/?p=16428"},"modified":"2026-09-11T00:17:19","modified_gmt":"2026-09-10T17:17:19","slug":"de-xuat-mien-ap-thue-toi-thieu-toan-cau-cho-loat-du-an-bot-dien","status":"publish","type":"post","link":"https:\/\/useful.vn\/?p=16428","title":{"rendered":"\u0110\u1ec1 xu\u1ea5t mi\u1ec5n \u00e1p thu\u1ebf t\u1ed1i thi\u1ec3u to\u00e0n c\u1ea7u cho lo\u1ea1t d\u1ef1 \u00e1n BOT \u0111i\u1ec7n"},"content":{"rendered":"
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\n\u0110\u1ec1 xu\u1ea5t mi\u1ec5n \u00e1p thu\u1ebf t\u1ed1i thi\u1ec3u to\u00e0n c\u1ea7u cho lo\u1ea1t d\u1ef1 \u00e1n BOT \u0111i\u1ec7n <\/h1>\n

B\u1ed9 T\u00e0i ch\u00ednh \u0111\u1ec1 xu\u1ea5t mi\u1ec5n \u00e1p d\u1ee5ng thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p b\u1ed5 sung t\u1ed1i thi\u1ec3u n\u1ed9i \u0111\u1ecba v\u1edbi c\u00e1c d\u1ef1 \u00e1n BOT \u0111i\u1ec7n c\u00f3 b\u1ea3o l\u00e3nh Ch\u00ednh ph\u1ee7.<\/p>\n

D\u1ef1 th\u1ea3o s\u1eeda Ngh\u1ecb quy\u1ebft 107\/2023 c\u1ee7a Qu\u1ed1c h\u1ed9i v\u1ec1 \u00e1p thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p b\u1ed5 sung theo quy \u0111\u1ecbnh ch\u1ed1ng x\u00f3i m\u00f2n c\u01a1 s\u1edf thu\u1ebf to\u00e0n c\u1ea7u \u0111ang \u0111\u01b0\u1ee3c B\u1ed9 T\u00e0i ch\u00ednh l\u1ea5y \u00fd ki\u1ebfn.<\/p>\n

Theo \u0111\u00f3, B\u1ed9 \u0111\u1ec1 xu\u1ea5t m\u1ee9c thu\u1ebf n\u00e0y \u00e1p d\u1ee5ng cho c\u00e1c d\u1ef1 \u00e1n BOT \u0111i\u1ec7n c\u00f3 b\u1ea3o l\u00e3nh Ch\u00ednh ph\u1ee7 s\u1ebd \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng 0 \u0111\u1ed3ng. Vi\u1ec7c n\u00e0y nh\u1eb1m gi\u00fap Vi\u1ec7t Nam th\u1ef1c hi\u1ec7n \u0111\u00fang c\u00e1c cam k\u1ebft v\u1edbi nh\u00e0 \u0111\u1ea7u t\u01b0, c\u0169ng nh\u01b0 tr\u00e1nh nguy c\u01a1 ph\u00e1t sinh tranh ch\u1ea5p qu\u1ed1c t\u1ebf, v\u00e0 kh\u00f4ng l\u00e0m t\u0103ng gi\u00e1 \u0111i\u1ec7n do ph\u1ea3i k\u00edch ho\u1ea1t c\u01a1 ch\u1ebf b\u1ed3i ho\u00e0n theo h\u1ee3p \u0111\u1ed3ng BOT.<\/p>\n

B\u1ed9 T\u00e0i ch\u00ednh c\u0169ng cho r\u1eb1ng \u0111\u00e2y l\u00e0 gi\u1ea3i ph\u00e1p ph\u00f9 h\u1ee3p v\u1edbi h\u01b0\u1edbng d\u1eabn c\u1ee7a T\u1ed5 ch\u1ee9c H\u1ee3p t\u00e1c v\u00e0 Ph\u00e1t tri\u1ec3n kinh t\u1ebf (OECD). B\u1edfi thu\u1ebf t\u1ed1i thi\u1ec3u to\u00e0n c\u1ea7u cho ph\u00e9p c\u00e1c qu\u1ed1c gia x\u1eed l\u00fd linh ho\u1ea1t v\u1edbi m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p \u0111\u1eb7c th\u00f9 n\u1ebfu b\u1ea3o \u0111\u1ea3m m\u1ee5c ti\u00eau chung c\u1ee7a ch\u00ednh s\u00e1ch.<\/p>\n

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Giao d\u1ecbch ngo\u1ea1i h\u1ed1i t\u1ea1i m\u1ed9t ng\u00e2n h\u00e0ng. \u1ea2nh: Giang Huy<\/em><\/p>\n<\/figcaption><\/figure>\n

Theo B\u1ed9 T\u00e0i ch\u00ednh, c\u00e1c t\u1eadp \u0111o\u00e0n \u0111a qu\u1ed1c gia c\u00f3 nhi\u1ec1u doanh nghi\u1ec7p th\u00e0nh vi\u00ean t\u1ea1i Vi\u1ec7t Nam v\u1eabn \u00e1p thu\u1ebf b\u1ed5 sung t\u1ed1i thi\u1ec3u n\u1ed9i \u0111\u1ecba theo quy \u0111\u1ecbnh chung. Tuy nhi\u00ean, ph\u1ea7n thu\u1ebf ph\u00e2n b\u1ed5 cho d\u1ef1 \u00e1n BOT \u0111i\u1ec7n s\u1ebd \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng 0 \u0111\u1ed3ng. N\u1ebfu doanh nghi\u1ec7p BOT l\u00e0 ph\u00e1p nh\u00e2n duy nh\u1ea5t th\u00ec to\u00e0n b\u1ed9 s\u1ed1 thu\u1ebf b\u1ed5 sung t\u1ed1i thi\u1ec3u n\u1ed9i \u0111\u1ecba ph\u00e1t sinh c\u0169ng b\u1eb1ng 0.<\/p>\n

Giai \u0111o\u1ea1n 2005-2015, Vi\u1ec7t Nam thu h\u00fat m\u1ed9t s\u1ed1 d\u1ef1 \u00e1n BOT \u0111i\u1ec7n quy m\u00f4 l\u1edbn c\u1ee7a c\u00e1c nh\u00e0 \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o an ninh n\u0103ng l\u01b0\u1ee3ng khi ngu\u1ed3n cung trong n\u01b0\u1edbc h\u1ea1n ch\u1ebf. Trong \u0111\u00f3, d\u1ef1 \u00e1n M\u00f4ng D\u01b0\u01a1ng 2 l\u00e0 h\u1ee3p \u0111\u1ed3ng BOT \u0111\u1ea7u ti\u00ean \u0111\u01b0\u1ee3c k\u00fd v\u00e0o 2011, v\u00e0 <\/span>V\u0169ng \u00c1ng 2 <\/span>n\u0103m 2020.<\/span><\/p>\n

C\u00e1c d\u1ef1 \u00e1n \u0111\u1ec1u \u0111\u01b0\u1ee3c tri\u1ec3n khai tr\u00ean c\u01a1 s\u1edf m\u1ed9t chu\u1ed7i cam k\u1ebft ph\u00e1p l\u00fd g\u1ed3m h\u1ee3p \u0111\u1ed3ng BOT, mua b\u00e1n \u0111i\u1ec7n (PPA) v\u00e0 b\u1ea3o l\u00e3nh Ch\u00ednh ph\u1ee7. Trong \u0111\u00f3, Ch\u00ednh ph\u1ee7 cam k\u1ebft duy tr\u00ec \u1ed5n \u0111\u1ecbnh ch\u00ednh s\u00e1ch ho\u1eb7c c\u00f3 c\u01a1 ch\u1ebf x\u1eed l\u00fd n\u1ebfu vi\u1ec7c thay \u0111\u1ed5i l\u00e0m \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn quy\u1ec1n l\u1ee3i nh\u00e0 \u0111\u1ea7u t\u01b0.<\/p>\n

Vi\u1ec7t Nam \u00e1p thu\u1ebf t\u1ed1i thi\u1ec3u to\u00e0n c\u1ea7u t\u1eeb 2024 v\u1edbi c\u00e1c c\u00f4ng ty doanh thu t\u1eeb 750 tri\u1ec7u euro tr\u1edf l\u00ean, thu\u1ebf su\u1ea5t t\u1ed1i thi\u1ec3u 15%. B\u1ed9 T\u00e0i ch\u00ednh cho hay m\u1ed9t s\u1ed1 d\u1ef1 \u00e1n BOT \u0111i\u1ec7n c\u00f3 th\u1ec3 ph\u00e1t sinh ngh\u0129a v\u1ee5 n\u1ed9p thu\u1ebf b\u1ed5 sung. Song t\u1ea1i th\u1eddi \u0111i\u1ec3m k\u00fd h\u1ee3p \u0111\u1ed3ng BOT, c\u00e1c b\u00ean ch\u01b0a l\u01b0\u1eddng tr\u01b0\u1edbc s\u1ef1 xu\u1ea5t hi\u1ec7n c\u1ee7a c\u01a1 ch\u1ebf thu\u1ebf n\u00e0y.<\/p>\n

B\u1ed9 cho r\u1eb1ng vi\u1ec7c ph\u00e1t sinh ngh\u0129a v\u1ee5 thu\u1ebf s\u1ebd \u1ea3nh h\u01b0\u1edfng t\u1edbi t\u1ef7 l\u1ec7 ho\u00e0n v\u1ed1n, kh\u1ea3 n\u0103ng tr\u1ea3 n\u1ee3 c\u1ee7a d\u1ef1 \u00e1n. \u0110\u1ed3ng th\u1eddi, vi\u1ec7c n\u00e0y c\u00f3 th\u1ec3 k\u00edch ho\u1ea1t c\u00e1c \u0111i\u1ec1u kho\u1ea3n trong h\u1ee3p \u0111\u1ed3ng BOT v\u1ec1 vi\u1ec7c Ch\u00ednh ph\u1ee7 ph\u1ea3i b\u1ed3i th\u01b0\u1eddng t\u00e0i ch\u00ednh cho nh\u00e0 \u0111\u1ea7u t\u01b0. Khi \u0111\u00f3, h\u1ee3p \u0111\u1ed3ng PPA v\u00e0 th\u1eddi gian v\u1eadn h\u00e0nh c\u00e1c d\u1ef1 \u00e1n BOT c\u00f3 th\u1ec3 ph\u1ea3i \u0111i\u1ec1u ch\u1ec9nh, l\u00e0m t\u0103ng chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh v\u00e0 \u1ea3nh h\u01b0\u1edfng t\u1edbi kinh t\u1ebf v\u0129 m\u00f4.<\/p>\n

Hi\u1ec7n c\u00f3 7 d\u1ef1 \u00e1n BOT \u0111i\u1ec7n trong di\u1ec7n ch\u1ecbu t\u00e1c \u0111\u1ed9ng. Trong \u0111\u00f3, 6 d\u1ef1 \u00e1n ph\u00e1t sinh thu\u1ebf b\u1ed5 sung n\u0103m 2024 (5 d\u1ef1 \u00e1n \u0111\u00e3 ho\u00e0n th\u00e0nh k\u00ea khai, n\u1ed9p thu\u1ebf) v\u00e0 1 d\u1ef1 \u00e1n ch\u01b0a thu\u1ed9c di\u1ec7n \u00e1p d\u1ee5ng trong n\u0103m \u0111\u1ea7u ti\u00ean. N\u1ebfu ti\u1ebfp t\u1ee5c \u00e1p thu\u1ebf t\u1ed1i thi\u1ec3u to\u00e0n c\u1ea7u v\u1edbi c\u00e1c d\u1ef1 \u00e1n n\u00e0y, B\u1ed9 T\u00e0i ch\u00ednh \u01b0\u1edbc t\u00ednh s\u1ed1 thu\u1ebf c\u00f3 th\u1ec3 ph\u00e1t sinh t\u1ea1i c\u00e1c d\u1ef1 \u00e1n l\u00ean t\u1edbi g\u1ea7n 426 tri\u1ec7u USD (g\u1ea7n 11.000 t\u1ef7 \u0111\u1ed3ng). C\u00e1c d\u1ef1 \u00e1n n\u00e0y \u0111\u1ec1u c\u00f3 quy m\u00f4 v\u00e0 v\u1ed1n \u0111\u1ea7u t\u01b0 l\u1edbn, kho\u1ea3ng 75-80% ngu\u1ed3n vay t\u1eeb c\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng qu\u1ed1c t\u1ebf.<\/p>\n

Ch\u1eb3ng h\u1ea1n, d\u1ef1 \u00e1n Nghi S\u01a1n 2 c\u00f3 s\u1ed1 thu\u1ebf d\u1ef1 ki\u1ebfn l\u1edbn nh\u1ea5t v\u1edbi kho\u1ea3ng 189,5 tri\u1ec7u USD (\u0111\u1ebfn n\u0103m 2047), ti\u1ebfp \u0111\u1ebfn l\u00e0 V\u0129nh T\u00e2n 1 v\u1edbi 65 tri\u1ec7u USD, V\u0169ng \u00c1ng 2 (52,9 tri\u1ec7u USD), M\u00f4ng D\u01b0\u01a1ng 2 (14,4 tri\u1ec7u USD) v\u00e0 V\u00e2n Phong (10 tri\u1ec7u USD). Ri\u00eang d\u1ef1 \u00e1n Duy\u00ean H\u1ea3i 2 ch\u01b0a c\u00f3 s\u1ed1 li\u1ec7u \u0111\u1ec3 \u0111\u00e1nh gi\u00e1.<\/p>\n

Ph\u01b0\u01a1ng Dung<\/strong><\/p>\n<\/article>\n

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https:\/\/vnexpress.net\/de-xuat-mien-ap-thue-toi-thieu-toan-cau-cho-loat-du-an-bot-dien-5105512.html<\/p>\n","protected":false},"excerpt":{"rendered":"

\u0110\u1ec1 xu\u1ea5t mi\u1ec5n \u00e1p thu\u1ebf t\u1ed1i thi\u1ec3u to\u00e0n c\u1ea7u cho lo\u1ea1t d\u1ef1 \u00e1n BOT \u0111i\u1ec7n B\u1ed9 T\u00e0i ch\u00ednh \u0111\u1ec1 xu\u1ea5t mi\u1ec5n \u00e1p d\u1ee5ng thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p b\u1ed5 sung t\u1ed1i thi\u1ec3u n\u1ed9i \u0111\u1ecba v\u1edbi c\u00e1c d\u1ef1 \u00e1n BOT \u0111i\u1ec7n c\u00f3 b\u1ea3o l\u00e3nh Ch\u00ednh ph\u1ee7. D\u1ef1 th\u1ea3o s\u1eeda Ngh\u1ecb quy\u1ebft 107\/2023 c\u1ee7a Qu\u1ed1c h\u1ed9i v\u1ec1<\/p>\n","protected":false},"author":1,"featured_media":16429,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[14],"tags":[],"class_list":["post-16428","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-thi-truong"],"_links":{"self":[{"href":"https:\/\/useful.vn\/index.php?rest_route=\/wp\/v2\/posts\/16428","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/useful.vn\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/useful.vn\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/useful.vn\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/useful.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=16428"}],"version-history":[{"count":0,"href":"https:\/\/useful.vn\/index.php?rest_route=\/wp\/v2\/posts\/16428\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/useful.vn\/index.php?rest_route=\/wp\/v2\/media\/16429"}],"wp:attachment":[{"href":"https:\/\/useful.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=16428"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/useful.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=16428"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/useful.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=16428"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}