Cp nht v Lut u t v Lut nh

c hiu lc t thng 7 nm 2015 v

Hng dn v xc nh gi th trng
Ngy 30 thng 12 nm 2014

Lut u t s 67
hiu lc t 1 thng 7 nm 2015
Ngy 26 thng 11 nm 2014, Quc hi ban hnh Lut u t s
67/2014/QH13 ("Lut u t s 67") thay th Lut u t s
59/2005/QH11 v Ngh quyt s 49/2010/QH13. Lut u t mi c
hiu lc thi hnh t ngy 01 thng 07 nm 2015 vi mt s thay i
ng lu nh sau:
V khi nim nh u t nc ngoi
Lut u t 2014 quy nh Nh u t nc ngoi l c nhn c
quc tch nc ngoi, t chc thnh lp theo php lut nc ngoi
thc hin hot ng u t kinh doanh ti Vit Nam.
Quy nh hin hnh: T chc, c nhn nc ngoi b vn thc
hin hot ng u t ti Vit Nam.
V ngnh, ngh cm u t kinh doanh v ngnh, ngh u t
kinh doanh c iu kin

Trong trng hp vn bn php lut mi ban hnh thay i quy

nh v u i u t th nh u t c hng u i u t theo
quy nh ca vn bn php lut mi cho thi gian hng u i cn
li ca d n.
Quy nh hin hnh: nh u t c hng cc quyn li, u i
theo quy nh mi k t ngy php lut, chnh sch mi c hiu
lc, tr trng hp thay i quy nh ca vn bn php lut v l do
quc phng, an ninh quc gia, trt t, an ton x hi, o c x hi,
sc khe ca cng ng, bo v mi trng. Bin php bo m u
t i vi vic thanh ton, bi thng ti sn ch c p dng khi
nh u t c yu cu bng vn bn trong thi hn 03 nm k t
ngy vn bn php lut mi c hiu lc thi hnh.
Thay i v u i u t v u i thu

Lut u t 2014 b sung quy nh c th 6 ngnh ngh cm u t

kinh doanh: ma ty; mt s loi ha cht, khong vt; kinh doanh
mu vt cc loi thc vt, ng vt hoang d; hot ng mi dm;
hot ng mua, bn ngi, m, b phn c th ngi; v hot ng
kinh doanh lin quan n sinh sn v tnh trn ngi.
Ngoi ra, Lut u t 2014 b sung quy nh v ngnh ngh kinh
doanh c iu kin: ngnh, ngh p ng iu kin v l do quc
phng, an ninh quc gia, trt t, an ton x hi, o c x hi, sc
khe ca cng ng.

2014 Grant Thornton (Vietnam) Limited. All rights reserved.

V bo m u t kinh doanh trong trng hp thay i php

lut

Lut u t 2014 c quy nh v u i u t v u i thu i vi

d n c quy m vn t 6,000 t ng tr ln, b sung ngnh, ngh
u i u t mi: sn phm cng nghip h tr cng ngh cao; sn
xut sn phm c gi tr gia tng t 30% tr ln; sn phm tit kim
nng lng.. V u i u t c p dng i vi d n u t
mi v d n u t m rng.

Bn tin S 10/2014

Lut u t s 67
hiu lc t 1 thng 7 nm 2015
Quy nh v nh u t nc ngoi theo hp ng hp tc kinh
doanh (BCC)
Nh u t nc ngoi trong hp ng BCC c thnh lp vn
phng iu hnh ti Vit Nam thc hin hp ng. Vn phng
iu hnh c con du, c m ti khon, tuyn dng lao ng, k
hp ng v tin hnh cc hot ng kinh doanh trong phm vi
quyn v ngha v quy nh ti hp ng BCC v giy chng nhn
ng k thnh lp vn phng iu hnh.
V ch bo co hot ng u t

Cng vi , Lut u t s 67 n gin ha h s, trnh t, th

tc v rt ngn thi gian thc hin th tc cp giy chng nhn
ng k u t i vi nh u t nc ngoi, t 45 ngy xung
cn 15 ngy. Grant Thornton Vit Nam hiu rng thi gian thc
hin th tc cp d n u t thc t cn ty thuc vo a im,
ngnh ngh, vn u t i vi c th ca tng d n ca Nh
u t nc ngoi.
Trong thi gian ti, Chnh ph s ban hnh cc vn bn di lut
hng dn mt s iu ca Lut u t 2014, chng ti s cp
nht ti Qu v khi cc vn bn ny c ban hnh.

Lut u t 2014 b sung quy nh v i tng thc hin ch

bo co: B, c quan ngang b, y ban nhn dn cp tnh; C quan
ng k u t; Nh u t, t chc kinh t thc hin d n u t.
V trin khai hot ng u t nc ngoi
Lut u t 2014 b sung quy nh giao dch chuyn tin lin quan
n hot ng u t ra nc ngoi phi c thc hin thng qua
mt ti khon vn ring m ti mt t chc tn dng c php ti
Vit Nam v phi ng k ti Ngn hng Nh nc Vit Nam theo
quy nh ca php lut v qun l ngoi hi. Trong thi hn 06 thng
k t ngy c bo co quyt ton thu hoc vn bn c gi tr php l
tng ng theo quy nh ca php lut nc tip nhn u t,
nh u t phi chuyn ton b li nhun thu c v cc khon
thu nhp khc t u t nc ngoi v Vit Nam (tr trng hp
s dng li nhun u t nc ngoi).

2014 Grant Thornton (Vietnam) Limited. All rights reserved.

Bn tin S 10/2014

Lut Nh
hiu lc t 1 thng 7 nm 2015
Lut s 65/2014/QH13 ngy 25 thng 11 nm 2014 ca Quc hi v
nh (Lut s 65). Lut s 65 c hiu lc thi hnh t ngy 01
thng 7 nm 2015.

Theo , t chc, c nhn nc ngoi thuc din c s hu nh

ti Vit Nam gm c:

t chc, c nhn nc ngoi u t xy dng nh theo d n

doanh nghip FDI, chi nhnh, vn phng i din ca doanh

nghip nc ngoi, qu u t nc ngoi v chi nhnh ngn
hng nc ngoi ang hot ng ti Vit Nam

c nhn nc ngoi c php nhp cnh vo Vit Nam

Theo quy nh hin hnh th ch t chc, c nhn nc ngoi c d

n u t xy dng nh cho thu mi c s hu nh ti
Vit Nam
Ngoi hnh thc u t xy dng nh , t chc, c nhn nc ngoi
cn c s hu nh thng qua cc hnh thc sau: mua, thu mua,
nhn tng cho, nhn tha k nh thng mi bao gm cn h
chung c v nh ring l trong cc d n u t xy dng nh .
Tuy nhin, t chc, c nhn nc ngoi ch c s hu ti a 30%
s lng cn h trong mt ta nh chung c; nu l nh ring l ti
khu vc c s dn tng ng mt n v hnh chnh cp phng
th ch c s hu ti a 250 cn nh.

2014 Grant Thornton (Vietnam) Limited. All rights reserved.

Bn tin S 10/2014

Xc nh gi th trng
Va qua, Tng Cc thu va ban hnh vn bn hng dn v cch
xc nh li nhun thun trc thu thu nhp doanh nghip
(TNDN) p dng phng php so snh li nhun v cch xc
nh bn lin kt trong quan h vay v bo lnh vn. Grant
Thornton (Vit Nam) tng hp Doanh nghip tham kho nh
sau:

V cch xc nh li nhun thun trc thu TNDN p

dng phng php so snh li nhun
-

Theo , Tng Cc thu cho rng vic xc nh cn tun th

theo quy nh ca ch k ton v bo co ti chnh. Ty
thuc vo c im sn xut kinh doanh ca Doanh nghip,
khi so snh gia giao dch c lp c chn so snh v
giao dch lin kt, doanh nghip phi thc hin phn tch v
nh gi cc tiu thc nh hng v iu chnh cc khc bit
trng yu (nu c) lm r tnh tng ng. Vic iu
chnh khc bit, trong tng trng hp c th c th cng thm
(+) hoc tr i (-) loi tr yu t khc bit lm nh hng ti
li nhun
Tng Cc thu cng cho rng trong thc t rt kh c th tm
c doanh nghip c lp tng ng vi doanh nghip lin
kt v c cu vn ch s hu v vn vay v rt kh c th tm
kim c doanh nghip c lp tng ng vi doanh
nghip lin kt v s tc ng ca hot ng ti chnh v hot
ng khc n kt qu hot ng sn xut kinh doanh. Do vy,
khi thc hin loi tr khc bit trng yu tc ng n t
sut sinh li ca doanh nghip trong qu trnh so snh, xc
nh gi th trng sn phm trong giao dch lin kt th nn

2014 Grant Thornton (Vietnam) Limited. All rights reserved.

loi tr hot ng ti chnh v hot ng khc m bo tnh

tng ng cao trong vic so snh t sut sinh li
-

Tng Cc thu xc nhn rng vic loi tr trn l ph hp vi

quy nh ti Thng t 66/2010/TT-BTC v thng l quc t.

V xc nh bn lin kt trong quan h vay v bo lnh vn:

-

Tng Cc thu hng dn rng khon cho vay xc nh

quan h lin kt theo im e, khon 4, iu 3 ca Thng t
66/2010/TT-BTC c xc nh theo khon cho vay thc t
(khng phi theo hn mc vay cao nht).

Trong thi gian qua, Tng Cc thu phi hp vi cc Cc thu

a phng thc hin thanh tra, kim tra thu tp trung vo vn
chuyn gi ca Doanh nghip. Qua nhn mnh vic yu cu cc
Doanh nghip tun th vi cc quy nh v xc nh gi th trng
bao gm:
-

k khai v ng cc thng tin trn t khai Thng tin giao

dch lin kt

cung cp kp thi h s chng minh gi th trng trong cc

giao dch lin kt cc nm.

Trong trng hp Doanh nghip cung cp thng tin khng chnh

xc hoc khng kp thi c th dn ti b C quan thu iu chnh
li nhun t lm tng ngha v thu v cc khon pht.
Xin vui lng lin h vi cc chuyn gia t vn v xc nh gi th
trng ca Grant Thornton (Vit Nam) nu Doanh nghip cn
s h tr.

Bn tin S 10/2014

Lin h
Bn tin ch c s dng cho mc ch tham
kho. Grant Thornton (Vit Nam) khng chu
trch nhim v cc sai st trong bn tin ny,
cng nh cc tn tht gy ra do vic s dng
cc thng tin t Bn tin ny.
Xin lin h vi cc chuyn gia t vn chuyn
nghip ca chng ti nu qu v c nhu cu
cn s dng cc thng tin t Bn tin ny hoc
cn s tr gip ca Grant Thornton (Vit
Nam).
ti xung cc bn tin ny
Xin vui lng ng nhp vo trang web
ca chng ti:
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2014 Grant Thornton (Vietnam) Limited. All rights reserved.