NGHIEN CLfU TRAO DOI ( So 04 (117)-2013 ) Du* thao luat thue thu nhap doanh nghiep -
Siet chat tinh trang *"v6n mong"
Ths.Vu Thj Hoa Hgc vign Tai chinh
If tliao Lugt siira doi, bd sung ntgt so dieu ctia lugt thue Thu nhgp doanh nghigp (TNDN) M M dang idyy kien cgng ddng doanh ngliiep cd quy djnh nhdm lign che tinh trgng "vdn mdng".
-A-^ Theo dd, du thdo Ludt bd sung quy djnh khong tinh vdo chi phi dugc trir doi vdi phdn chi phi trd Idi tidn vay vdn tuang img vdi khodn vay vugrt qud 4 Idn von chu sa hiru, rieng cdc to churc tin dung, ngdn hdng thi ty Ig ndy khong qud 10 ldn vdn chu sd huu; ddi v&i mgt sd ngdnh, linh vgrc, doanh nghiep dd cd quy djnh cua phdp lugt ve ty Ig tdi thieu vdn chu sd Imn tren tong vdn ddu tu till thuc hign theo quy dinh do. Bdi viet xin ldm ro vdn de ndy.
* Tiet kigm thue nhar Idi vay.
Theo qui dinh ciia luat thuc TNDN hign hanh, lai tien vay dugc tinh vao chi phi va dugc trir ra khi xac djnli thu nhap chiu thud, do do chi phi lai den vay doanh nghigp thue te phai chju sc thap horn. Co the xcm xet vi du sau:
Cong ty CO phan A co tong gia uj tai san la 500 ty dong, ket qua kinh doanh trong nam (lgi nhuan trudc lai vay va thud) la 60 ty ddng (vdi gia dinh cdng ty A khdng cd cac khoan didu chinh tang/giam doanh thu va chi phi). Gia sir cd hai phucmg an huy dgng vdn: phuong an 1:
ed ddng gdp vdn 100%; Phuang an 2: cd ddng gdp vdn 20%, di vay 80% vdi lai suat 12%/nam.
Kdt qua thu nhap chju thuc va sd thud thu nhgp phai ngp dico hai phucmg an huy dgng vdn. So sanh kdt qua ciia hai phuomg an tai Ug vdn cho thay thay vi phai npp diue theo phuang an 1 la 15 ty ddng thi theo phuang an 2 cdng ty A chi phai npp 1,5 ty ddng va dugc
hudng khoan lgi ve thue so vdi phucmg an 1 la 13,5 ty ddng va nha nudc da mat di mgt khoan thu la 13,5 ty ddng so vdi phuang an 1.
Tgi sao lgi nhu vgy?
Ket qua phuang an 2 cho thay: cdng ty A vay vdn phai tra lai vay 54 ty ddng nhung lgi nhuan sau thud chi bi giam 40,5 ty ddng (= 45 ty 4,5 ty) va thud TNDN giam dugc 13,5 ty ddng (nghTa la Nha nudc da ganh hp doanh nghiep 13,5 ty ddng ddn lai vay). Vdi tdng sd vdn vay la 450 ty ddng thi lai suat thuc td cdng ty A phai chju la 9% (=
40,5/450) chir khdng phai la 12%. Thpc chit cdng ty A cbi phai chju lai suat vay sau thud [9%= 12% (1-25%)].
Vdi ket qua nhu trdn, tbeo phuang an 1 thi lgi nhuan sau thue cd the chia eho cd ddng la 45 ty ddng va "ty Ig an chia" lgi nhuan trudc lai vay va thud giira Nha nude va cd ddng cdng ty la 1:3 Trong thuc td, mac dii cac chu sd hihi cdng ty cd kha nang vc tai chinh nhung hg se khdng
gdp vdn theo phuang an 1. Thay vi gdp toan bp vdn vao cdng ty, hp se CO cau lai ngudn vdn ciia cdng ty A tbeo hudng chu yeu hinh thanh tir khoan vay ciia cd ddng. Vi dp nhu theo phuang dn 2 hp ehi gdp vdn vdo edng ty A 50 ty vd eho vay phdp nban mdi thdnh lap la 450 ty vdi lai suat
12%/nam (Ty Ig vdn vay tren vdn chu cua cdng ty A Id 9:1).
Tbeo pbuang an ndy thi lgi nhuan sau thud cd the chia cho cd ddng chi cdn 4,5 ty ddng nhung cac cd ddng lai cd dugc khodn lai vay la 54 ty ddng. Nhu vdy tdng thu nhap cua ed ddng tbeo phuang an nay la 58,5 ty ddng (= 4,5 + 54). NghTa Id ty Ig dn chia lgi nhudn trudc lai vay va thue giiia Nhd nudc vd cd ddng la 1: 39.
Tat nhien, khodn tien lai nay se bj danh thud kbi chuyen len cdng ty me, nghTa Id nghTa vy thud dugc chuyen tir cdng ty con sang cdng ty mg. Trong trudng hgp cdng ty mg ddng d nudc ngodi, Vict Nam hidn chi qui djnh thu thue nha thdu Id 5%
Udn tdng lai vay (mdt khodn thu rdt didp). Lgi dyng ke hd ndy md ,2^ Tap chi nghien CLTU Tai chinh ke toan
So 04 (117)-2013 ) NGHIEN CLfU TRAO 001 CO tinh trgng cong ty m? 6 nuoc
ngoai cho cong ty con tai Vi?t Nam vay von, cho vay het nam nay qua nam khac chii khong chju tang von cho cong ty con.
Thyc te, chieu nay da dugc sir dyng rpng rai trong cdc doanh nghigp FDI, cac doanh nghigp chu yeu su dyng von vay nhung thyc chat la von gop cua cac cong ty lien quan nhdm hgn ehl so thuc phdi npp. Day la cdch de ddng va an toan nhat dc cdc doanh nghigp FDI chuyen lpi nhudn ra nuoc ngoai ma hdu nhu khong phai npp thue (tru thuc nhd thau doi voi lai vay). Trong khi CO quan thue vi khong co quy djnh hgn che nen danh chiu bo tay, mu6n van dyng cdc quy djnh vl chong chuyen gid cung kho vi chi can doanh nghiep didi lai vay theo lai suat thi trudmg (thgm chi thap hom) la co the trdnh dupe mpt khodn thul rat ldn. Con niu cdng ty me ddng d Vigt Nam ma Uidn mien lo vdn hodc lai khdng dang kc thi coi nhu cijng klidng phai npp khodn thul ndy.
* Siet von mdng de ciiong Idch (hue
Hign tugmg Udnh thue tbeo cdch tgn dyng vdn mdng nhu tren ngdy cang Ud nen phd bien khdng chi d Vigt Nam md ca d cdc nudc trdn thd gidi. Tu diyc tl dd, nhdm trdrdi thdt thu thul, nhidu qudc gia da dua ra quy djnh gidi hgn ty Id vdn vay udn vdn chu sd hiiu va khdng chdp nhgn chi phi hpp ly phan lai Ud cho phan vdn vay vupt qud ti Id qui djnh. Tbeo "Bdo cao kinh nghigm cdi cdch chinh sdch thul TNDN cua mpt sd nudc Uen dil
gidi" do Bp Tdi cbhib sogn thdo, da sd cdc nudc nbu Ddi Loan, New Zealand, Due, Uc, Nhdt Bdn, Ba Lan, Hd Lan, Tdy Ban Nha, Chile, Peru, Nam Phi, Bd Ddo Nha, Bra-xin (ty le 3:1);
Canada (2:1); Phdp, My(l,5:l);
Venezuela (1:1).
0 Vipt Nam, dp dido ludt khdng hgn chd, khdng cam DN vay gap bao nbidu Ian vdn chii, nhung theo dp thao thi chi phi trd lai tien vay vdn tuomg iing vdi khodn vay vupt qud bdn ldn vdn chu sd hiiu se khdng dupe Uu ra khi xdc dinh thu nhdp chju thue. Hieu theo cdch khdc thi khoan chi phi trd lai vay nay khdng dupe xem la cbi phi hpp ly. Van vi dp cua cdng ty A d Udn (ihco phuomg dn 2: Vdn vay la 450 vd vdn chu Id 50 ty) thi tdng lai vay cdng ty A phdi trd la 450 * 12% = 54 ty. Theo dp thao thi:
- Chi phi lai vay dupe tni khi xdc dinh TN chiu thud: 50 * 4* 12% = 24ty
- Chi phi lai vay khdng dupe Uu kbi xdc dinh TN chiu thul: 54 24 = 30 ty
- Thu nhdp chju thud: 60- 24
= 36 ty (hodc = 6 ty + 30 ty ) phai nop: 36 * 25% = 9 ty - Thul tbu nhgp cdng ty A Nhu vdy. theo dp thao mdi thi diu nhdp chiu thul (P.A 2) se tdng tu 6 ty len 36 ty va thud TNDN cdng ty A phai nop tdng tir 1,5 ty len 9 ty ddng (ldng them 7,5 ty). Thu nhap ciia cd ddng trong trudng hpp nay giam Hi 58,5 ty xudng cdn 51 ly ddng
vd ty Id "an chia" lpi nhudn trudc lai vay vd thue giira nbd nudc vd cd ddng da tang tir 1:39 len 1:5,67. Nhd nudc se thu them dupe 7,5 ty ddng lien tbue (mdl con sd khdng nhd)
NIU dupe didng qua nhu dp thdo thi ludt thue TNDN sira ddi se duoc dp dpng tir ddu nam 2014, chi ridng quy dirdi ve "vdn mdng" nay se dp dpng tvr l-I- 2016 de DN cd thdi gian chu ddng Uong vigc ldi co cau va can ddi lgi cdc ngudn vdn hogt dpng va cbi dp dpng ddi vdi cdc khoan vay phat sinh tir ngdy 01 thang 01 ndm 2006.
" Doanh nghifp cd cdn phdi tdi CO cdu igi ngudn vdn?
Vdi quy djnh mdi, de udnh tdi da sd thue phai npp, doanh nghigp budc phdi co cdu lai ngudn vdn theo dung ty Id 4:1 nhu trong dp thdo. Trong vi dp ve cdng ty A vdi tdng vdn la 500 ty ddng, de dam bao ty le tren thi vdn vay tdi da Id 400 ty ddng vd vdn ehu sc la 100 ty ddng.
Vdi cimg gid dinh ve khd ndng sinh ldi, thul sudt vd cac khodn didu chinb doanh thu/chi pbi tbi thu nhap chju thul se Id 12 ty (=
60 - 400* 12%) vd diul TNDN cdng ty A phai nop se Id 3 ty ( = 12* 25%), Thu nhgp cd ddng nban dupe (gdm ca lpi nhudn sau thud vd lai vay) la 57 ty. Ty Id dn chia giira Nha nudc va cd ddng luc ndy se Id 1:19. Rd rang, cd ddng sc khdng dupe lpi nhu hien nay nhung ciing khdng qud bj thiet neu khdng chju co cdu Igi ngudn vdn. thul, dy thdo Ludt thul TNDN Nhu vdy, xet tbeo khia cgnh Tap chi nghien ciiTu Tai chinh ke toan < ^
NGHIEN Cljru TRAO DOI chi dua ra khong ch6 d6i voi chi phi lai vay dugc trir, ma khong bat bupc DN phai ap dung chinh sach von mong. Tuy nhien, tren thgc te hicn rat pho bidn tinb trang DN chu yeu boat dong dpa vao von di vay, trong khi ty le von chu so hihi tren tong v6n rit thap dan den nguy co mit an toan tai chinh cua DN. Dieu nay khdng chi tac dpng tieu cpc ddn boat dpng cua DN, ma cua ca nen kinh tc, cdng la mpt trong nhung ydu td gay thit tbu ngan sach Nha nudc. Bdi vay, dp thao Luat thud TNDN gian ddp dua ra quy djnh ve vdn mdng la hgp ly. Day la cdng cu dugc su dpng Kiem soat va han
Thu tu, mpt sd bign phap khac
- Kiem sodt ngogi hdi: Hien nay vipc giao djch trpc tiep bang ngogi te van bj kiem soat kha chat. Giao djch tidn mat bing ngoai te chi dugc phep neu ngudi chi tra va ngudi nhan dugc cho phdp thuc bidn giao djch nay, ncu khdng, vice thanh toan sc phai chuydn tu ngogi te sang npi te. Tuy nhien, su quan ly ngoai td gin day cung duge ndi ldng phan nao. Ngan hang nha nudc cung ho Ug mpt phin nhu ciu ngogi te cho cac doanh nghidp thudc lmh vuc san xuat vdi quy djnh phai xuat khau san phim Uong 3 nam dau ke tu kbi bit dau san xuat kinh doanh. - Tuyen truyen ndng caoy thurc cua ngucri ddn vd cgng ddng doanh nghigp Viec giam nhgp sidu can cd
phd bidn Uen die gidi nham dgt dugc nhieu muc deu: vira tranb kich thich hien tupng "vdn mdng", giam thidu nguy co Udn thue, dam bao "sire khde" tai chinh cua doanb nghipp. Tki lifu tham khao:
Bg Tdi chinh (2012), ludt sira doi, bo sung mgt so dieu cua lugt thue thu nhdp doanh nghigp (Die thdo kem CV16696/BTC- CST ngdy 30 thdng 11 ndm 2012).
Bg Tdi chinh (2012), to trinh Chinh phu ve du dn ludt sp hgp tac, chung tay cua timg ck idian, td chuc. Giai phap nhgp sieu cd bieu qua va thiet thpc nhit dd la tirng ngudi dan biet tiet kipm, giam bdt deu diing hang ngogi nhap khau kbdng can thiet, nhat la hang xa xi, phai tiet kiem ngoai te, uu tien chi ngogi tp dc nhgp khau nhimg mat hang thidt ydu, nhimg nguyen nhidn vgt lipu can thict cho san xuit. Vd phan minh, Nha nudc cin tuyen Uuyen nang cao y thue va Uach nhiem ciia moi cdng dan trong deu dung cho phu hgp vdi djnh hudng giam nhgp sieu. Lam dugc nhu vgy, con sd nhgp sieu chic chan se giam di dang ke.
- Ngodi cdc bign phdp tren.
nhd nuac dp dung hgn nggch thue quan, thue tuygt doi, thuc chdng pha gid, thud chdng trg cip, phi mdi tnidng va cac bidn phap chdng chuyen gia ddi vdi
( So 04 (117)-2013 ^ sira doi, bo sung mgt so dieu cua ludt thue thu nhgp doanh nghigp (Du thdo kem CV16696/BTC- CST ngdy 30 thdng 11 ndm 2012).
Mdt sd trang Web:
•www.baomoi.com > Kinh te:
www.tinmoivn/
www.mof.gov.vn > Bg tdi chinh > Tin chi tiit;
www.tapchitaichinh.vn >
tapchithue. com. vn/dien- dan..: taichinh. vnexpre.ss.net.
cafef.vn > Doanh nghigp:
phapluattp.vn > Kinh te > Qudn tri
(Tiep theo trang II) mpt sd logi bang hoa nhgp khau de bao hp san xuit trong nudc, dam bao thuong mgi cdng bing va bao vp mdi trudng.
Viet Nam trong bdi canh hdi nhgp ngay cang sau rpng, sp tac dpng cua khung hoang kinh te toan cau ngay cang gay git, nhgp sidu trong nudc van cdn cao. Van dd nhgp sieu kbdng chi dgt ra ydu cau doi cac Bp, Nganh nha nudc ma ein ed sp chung tay cua tit ca mpi ngudi dan. Cd the ndi vipc dua ra giai phdp kidm sodt vd bgn chd nhgp sieu dd thiic ddy tdng trudng kinh td trong thdi gian tdi la mpt vdn dd cip bdch ddi vdi todn xa hpi.
Tdi lifu tham khao: Bdo Ddu tusd 9/2012 wvi'w.stockbil/new vnexpres.net/nhp che nhap sieu nham thuc day...
^ Tap chl nghien cufu Tai chinh Ic^ toan
