{"id":6167,"date":"2020-01-13T10:22:58","date_gmt":"2020-01-13T03:22:58","guid":{"rendered":"http:\/\/atslegal.vn\/vn\/?p=6167"},"modified":"2020-01-13T10:22:58","modified_gmt":"2020-01-13T03:22:58","slug":"sua-doi-quy-dinh-ho-tro-lai-suat-vay-von-cap-bu-chenh-lech-lai-suat","status":"publish","type":"post","link":"https:\/\/atslegal.vn\/vn\/sua-doi-quy-dinh-ho-tro-lai-suat-vay-von-cap-bu-chenh-lech-lai-suat\/","title":{"rendered":"S\u1eeda \u0111\u1ed5i quy \u0111\u1ecbnh h\u1ed7 tr\u1ee3 l\u00e3i su\u1ea5t vay v\u1ed1n, c\u1ea5p b\u00f9 ch\u00eanh l\u1ec7ch l\u00e3i su\u1ea5t"},"content":{"rendered":"\n
\"\"<\/figure>\n\n\n\n

Th\u00f4ng t\u01b0 s\u1ed1 82\/2019\/TT-BTC ng\u00e0y 15\/11\/2019 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh \u0111\u00e3 s\u1eeda \u0111\u1ed5i m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Th\u00f4ng t\u01b0 s\u1ed1 89\/2014\/TT-BTC ng\u00e0y 07\/7\/2014 h\u01b0\u1edbng d\u1eabn h\u1ed7 tr\u1ee3 l\u00e3i su\u1ea5t vay v\u1ed1n v\u00e0 c\u1ea5p b\u00f9 ch\u00eanh l\u1ec7ch l\u00e3i su\u1ea5t do th\u1ef1c hi\u1ec7n ch\u00ednh s\u00e1ch h\u1ed7 tr\u1ee3 nh\u1eb1m gi\u1ea3m t\u1ed5n th\u1ea5t trong n\u00f4ng nghi\u1ec7p.<\/h2>\n\n\n\n

Th\u00f4ng t\u01b0 s\u1ed1 82\/2019\/TT-BTC \u0111\u00e3 s\u1eed \u0111\u1ed5i m\u1ed9t trong nh\u1eefng \u0111i\u1ec1u ki\u1ec7n \u0111\u01b0\u1ee3c ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc h\u1ed7 tr\u1ee3 l\u00e3i su\u1ea5t vay v\u1ed1n v\u00e0 c\u1ea5p b\u00f9 ch\u00eanh l\u1ec7ch l\u00e3i su\u1ea5t, c\u1ee5 th\u1ec3: c\u00e1c kho\u1ea3n vay tr\u1ea3 n\u1ee3 \u0111\u00fang h\u1ea1n t\u1ea1i th\u1eddi \u0111i\u1ec3m h\u1ed7 tr\u1ee3 l\u00e3i su\u1ea5t v\u00e0 c\u1ea5p b\u00f9 ch\u00eanh l\u1ec7ch l\u00e3i su\u1ea5t; kh\u00f4ng th\u1ef1c hi\u1ec7n h\u1ed7 tr\u1ee3 l\u00e3i su\u1ea5t v\u00e0 c\u1ea5p b\u00f9 ch\u00eanh l\u1ec7ch l\u00e3i su\u1ea5t \u0111\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n vay qu\u00e1 h\u1ea1n t\u00ednh t\u1eeb th\u1eddi \u0111i\u1ec3m qu\u00e1 h\u1ea1n.<\/p>\n\n\n\n

Th\u00f4ng t\u01b0 s\u1ed1 82\/2019\/TT-BTC n\u00eau r\u00f5, c\u00e1c kho\u1ea3n cho vay b\u1ecb qu\u00e1 h\u1ea1n m\u1ed9t ph\u1ea7n d\u01b0 n\u1ee3 g\u1ed1c th\u00ec kh\u00e1ch h\u00e0ng kh\u00f4ng \u0111\u01b0\u1ee3c h\u1ed7 tr\u1ee3 l\u00e3i su\u1ea5t, c\u1ea5p b\u00f9 ch\u00eanh l\u1ec7ch l\u00e3i su\u1ea5t \u0111\u1ed1i v\u1edbi ph\u1ea7n d\u01b0 n\u1ee3 g\u1ed1c b\u1ecb qu\u00e1 h\u1ea1n k\u1ec3 t\u1eeb th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh n\u1ee3 qu\u00e1 h\u1ea1n. Ph\u1ea7n d\u01b0 n\u1ee3 g\u1ed1c kh\u00f4ng b\u1ecb qu\u00e1 h\u1ea1n theo quy \u0111\u1ecbnh th\u00ec ti\u1ebfp t\u1ee5c \u0111\u01b0\u1ee3c h\u01b0\u1edfng h\u1ed7 tr\u1ee3 l\u00e3i su\u1ea5t, c\u1ea5p b\u00f9 ch\u00eanh l\u1ec7ch l\u00e3i su\u1ea5t theo Quy\u1ebft \u0111\u1ecbnh s\u1ed1 68\/2013\/Q\u0110-TTg.<\/p>\n\n\n\n

S\u1ed1 ti\u1ec1n l\u00e3i \u0111\u01b0\u1ee3c h\u1ed7 tr\u1ee3 cho m\u1ed9t kho\u1ea3n vay \u0111\u01b0\u1ee3c t\u00ednh theo ph\u01b0\u01a1ng ph\u00e1p t\u00edch s\u1ed1 gi\u1eefa m\u1ee9c l\u00e3i su\u1ea5t h\u1ed7 tr\u1ee3 v\u1edbi d\u01b0 n\u1ee3 cho vay v\u00e0 th\u1eddi gian vay v\u1ed1n \u0111\u01b0\u1ee3c h\u1ed7 tr\u1ee3 l\u00e3i su\u1ea5t theo c\u00f4ng th\u1ee9c sau:<\/p>\n\n\n\n

\"S\u1eeda<\/figure>\n\n\n\n

Trong \u0111\u00f3, m\u1ee9c l\u00e3i su\u1ea5t h\u1ed7 tr\u1ee3 \u0111\u01b0\u1ee3c t\u00ednh theo \u0111\u01a1n v\u1ecb l\u00e0 %\/n\u0103m; n l\u00e0 s\u1ed1 ng\u00e0y d\u01b0 n\u1ee3 th\u1ef1c t\u1ebf trong k\u1ef3 \u0111\u01b0\u1ee3c h\u1ed7 tr\u1ee3 l\u00e3i su\u1ea5t.<\/p>\n\n\n\n

S\u1ed1 ti\u1ec1n l\u00e3i ch\u00eanh l\u1ec7ch \u0111\u01b0\u1ee3c c\u1ea5p b\u00f9 cho m\u1ed9t kho\u1ea3n vay \u0111\u01b0\u1ee3c t\u00ednh theo ph\u01b0\u01a1ng ph\u00e1p t\u00edch s\u1ed1 gi\u1eefa m\u1ee9c ch\u00eanh l\u1ec7ch l\u00e3i su\u1ea5t \u0111\u01b0\u1ee3c c\u1ea5p b\u00f9 v\u1edbi d\u01b0 n\u1ee3 cho vay v\u00e0 th\u1eddi gian vay v\u1ed1n \u0111\u01b0\u1ee3c c\u1ea5p b\u00f9 l\u00e3i su\u1ea5t theo c\u00f4ng th\u1ee9c sau:<\/p>\n\n\n\n

\"S\u1eeda<\/figure>\n\n\n\n

Trong \u0111\u00f3, m\u1ee9c ch\u00eanh l\u1ec7ch l\u00e3i su\u1ea5t c\u1ea5p b\u00f9 t\u00ednh theo \u0111\u01a1n v\u1ecb l\u00e0 %\/n\u0103m; n l\u00e0 s\u1ed1 ng\u00e0y d\u01b0 n\u1ee3 th\u1ef1c t\u1ebf ph\u00e1t sinh trong k\u1ef3 \u0111\u01b0\u1ee3c h\u1ed7 tr\u1ee3 l\u00e3i su\u1ea5t<\/p>\n\n\n\n

V\u1ec1 ch\u1ebf \u0111\u1ed9 b\u00e1o c\u00e1o, Th\u00f4ng t\u01b0 s\u1ed1 82\/2019\/TT-BTC h\u01b0\u1edbng d\u1eabn, c\u00e1c ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i th\u1ef1c hi\u1ec7n ch\u1ebf \u0111\u1ed9 b\u00e1o c\u00e1o qu\u00fd, n\u0103m v\u1ec1 k\u1ebft qu\u1ea3 th\u1ef1c hi\u1ec7n h\u1ed7 tr\u1ee3 l\u00e3i su\u1ea5t, c\u1ea5p b\u00f9 ch\u00eanh l\u1ec7ch l\u00e3i su\u1ea5t c\u1ee7a ch\u00ednh s\u00e1ch h\u1ed7 tr\u1ee3 nh\u1eb1m gi\u1ea3m t\u1ed5n th\u1ea5t trong n\u00f4ng nghi\u1ec7p c\u1ee7a to\u00e0n h\u1ec7 th\u1ed1ng theo quy \u0111\u1ecbnh.<\/p>\n\n\n\n

Trong \u0111\u00f3, \u0111\u1ed1i v\u1edbi b\u00e1o c\u00e1o qu\u00fd, \u0111\u1ecbnh k\u1ef3 h\u00e0ng qu\u00fd, c\u00e1c ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i t\u1ed5ng h\u1ee3p s\u1ed1 li\u1ec7u v\u1ec1 k\u1ebft qu\u1ea3 th\u1ef1c hi\u1ec7n h\u1ed7 tr\u1ee3 l\u00e3i su\u1ea5t, c\u1ea5p b\u00f9 ch\u00eanh l\u1ec7ch l\u00e3i su\u1ea5t c\u1ee7a ch\u00ednh s\u00e1ch h\u1ed7 tr\u1ee3 nh\u1eb1m gi\u1ea3m t\u1ed5n th\u1ea5t trong n\u00f4ng nghi\u1ec7p c\u1ee7a to\u00e0n h\u1ec7 th\u1ed1ng.<\/p>\n\n\n\n

\u0110\u1ed1i v\u1edbi b\u00e1o c\u00e1o n\u0103m, \u0111\u1ecbnh k\u1ef3 h\u00e0ng n\u0103m, c\u00e1c ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i g\u1eedi b\u00e1o c\u00e1o th\u1ef1c hi\u1ec7n n\u0103m cho B\u1ed9 T\u00e0i ch\u00ednh g\u1ed3m: S\u1ed1 ti\u1ec1n h\u1ed7 tr\u1ee3 l\u00e3i su\u1ea5t vay v\u1ed1n v\u00e0 ch\u00eanh l\u1ec7ch l\u00e3i su\u1ea5t \u0111\u00e3 \u0111\u01b0\u1ee3c t\u1ea1m c\u1ea5p trong n\u0103m; S\u1ed1 ti\u1ec1n h\u1ed7 tr\u1ee3 l\u00e3i su\u1ea5t vay v\u1ed1n v\u00e0 ch\u00eanh l\u1ec7ch l\u00e3i su\u1ea5t ph\u00e1t sinh th\u1ef1c t\u1ebf \u0111\u1ec1 ngh\u1ecb \u0111\u01b0\u1ee3c c\u1ea5p c\u1ea3 n\u0103m; H\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb quy\u1ebft to\u00e1n theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m 5.2 kho\u1ea3n 5 \u0110i\u1ec1u 5 Th\u00f4ng t\u01b0 n\u00e0y.<\/p>\n\n\n\n

Th\u1eddi h\u1ea1n g\u1eedi b\u00e1o c\u00e1o qu\u00fd ch\u1eadm nh\u1ea5t l\u00e0 30 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y k\u1ebft th\u00fac qu\u00fd; Th\u1eddi h\u1ea1n g\u1eedi b\u00e1o c\u00e1o n\u0103m: ch\u1eadm nh\u1ea5t l\u00e0 90 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y k\u1ebft th\u00fac n\u0103m t\u00e0i ch\u00ednh. C\u00e1c ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i th\u1ef1c hi\u1ec7n b\u00e1o c\u00e1o b\u1eb1ng v\u0103n b\u1ea3n cho B\u1ed9 T\u00e0i ch\u00ednh.<\/p>\n\n\n\n

N. \u00c1nh
<\/p>\n","protected":false},"excerpt":{"rendered":"

Th\u00f4ng t\u01b0 s\u1ed1 82\/2019\/TT-BTC ng\u00e0y 15\/11\/2019 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh \u0111\u00e3 s\u1eeda \u0111\u1ed5i m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Th\u00f4ng t\u01b0 s\u1ed1 89\/2014\/TT-BTC ng\u00e0y 07\/7\/2014 h\u01b0\u1edbng d\u1eabn h\u1ed7 tr\u1ee3 l\u00e3i su\u1ea5t vay v\u1ed1n v\u00e0 c\u1ea5p b\u00f9 ch\u00eanh l\u1ec7ch l\u00e3i su\u1ea5t do th\u1ef1c hi\u1ec7n ch\u00ednh s\u00e1ch h\u1ed7 tr\u1ee3 nh\u1eb1m gi\u1ea3m t\u1ed5n th\u1ea5t trong n\u00f4ng nghi\u1ec7p. Th\u00f4ng t\u01b0 s\u1ed1 […]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[73],"tags":[],"_links":{"self":[{"href":"https:\/\/atslegal.vn\/vn\/wp-json\/wp\/v2\/posts\/6167"}],"collection":[{"href":"https:\/\/atslegal.vn\/vn\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/atslegal.vn\/vn\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/atslegal.vn\/vn\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/atslegal.vn\/vn\/wp-json\/wp\/v2\/comments?post=6167"}],"version-history":[{"count":0,"href":"https:\/\/atslegal.vn\/vn\/wp-json\/wp\/v2\/posts\/6167\/revisions"}],"wp:attachment":[{"href":"https:\/\/atslegal.vn\/vn\/wp-json\/wp\/v2\/media?parent=6167"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/atslegal.vn\/vn\/wp-json\/wp\/v2\/categories?post=6167"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/atslegal.vn\/vn\/wp-json\/wp\/v2\/tags?post=6167"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}