CVv168S4692016044.pdf

NGHIEN c u u

RESEARCH

Bai hoc v^ gian lan va chuydn gia cua mot s6 nuoc trong khu vuc, thvrc trang va kien nghi cho Mfet Nam

Th5.Le Thi Ngpc Mai

Khoa Ke toan - K i ^ toan. Tlniong Dai hoc Cong nghiep Ha NOi

Tdm tdt: 0 Viet Nam, boat ddng chuydn gid, gian Idn thud d ede cdng ty da qude gia, ede t^ip dodn dang ed dien bidn phuc tap vd ngdy cdng tinh vi. Co quan Thud sd khdng the kidm sodt ndi hidn tugng ndy md can cd su phdi hgp gifla cac bO nganh dd tinh tt^ng gian lan thud ddn ddn dupe h^n ehd. Trong gidi ban pham vi bdi vidt tttp hung Idm rd cdc hinh thflc chuydn gid vdi myc Udu gian Iqin thud cfla cac doanh nghiep Viet Nam, kinh nghidm ehdng ehuydn gid d mOt sd nude yong khu vye vd dd xudt cde giai phap co ban nhdm han chd hoat dpng chuyen gid- gian Idn thud efla eac doanh nghidP-

Tu khda: Hoat dpng chuydn gid, doanh nghidp, gian Idn thud.

V

di ehinh sdch md efla, thu hflt ddu tu, eac DN cd v6n ddu hi nude ngoai (FDI) dd yd thanh mOt phdn tieh eye yong cdc thdnh phdn kinh td ddng gdp eho sy tdng trudng kinh td efla Vidt Nam, tdng nguOn thu cho ngdn sdch nhd nude. Tuy nhien, ede tdp dodn, edng ty da qude gia ... cflng dd lgi dyng CO chd vd trinh dd qudn ly Idnh td, tdi chinh cOn nhidu hgn ehd cfla Vidt Nam dd trye lgi thdng qua boat ddng chuyen gid. Ddn nay, hien tugng chuydn gid dd Ian sang cd ede doanh nghiep hong nude vdi tdc dO ngdy edng tdng vd thfl thudt ngdy cang tinh vi dnh hudng xdu ddn nguOn thu ngdn sach qudc gia vd dia phuong, Idm gidm tinh canh treuib Idnh manh eua mdi truOng kinh doanh. Do vdy, dd trdnh Uidt thodt cho NSNN, ddm bdo sy edng bdng yong vide thyc hien nghia vy thud ddi vdi nhd nude, ddm bdo tinh eanh hanh Idnh manh efla mdi trudng kinh doanh, viec tim ra gidi phdp dd ngdn ehdn Unh hang chuyen gid, gian Idn thud ddi vdi cde doanh nghiep Viet Nam hidn nay Id vdn de rdt edp bdch vd edn thidt.

1. Tinh hinh chuyen gia- gian ian thue cua ca BN Viet Nam trong thdfi gian qua

Theo TOng cyc Thud, gdn ddy tai Viet Nam, hdnh vi ehuydn gid, gian Idn thud cfla ede cdng ty da qude gia, cdc tap dodn vd edc phap nhan lien kdt vdi nhau xay ra kha phfle t?p, vdi nhidu hinh thfle khde nhau, Unh vi, khd phdt hidn. Dde biet, cdc doanh nghiep FDI ke khai Id khd phd bidn, chiem khodng 50% tdng sd doanh nghidp FDI dang hogt dOng hen ed nude, trong dd nhidu DN ke khai 10 lien tue trong nhidu ndm.:

Nam 2010, CO quan ttiud dd Udn hdnh thanh tra tai 575 doanh nghiep FDI, trong dd phdt hien 43 doanh nghiep cd ddu hieu chuyen gid va xfl ly 37 doanh nghidp dupe xde djnh la vi phgm, huy thu thud vd ph^t hanh ehi'nh hon 27 ti ddng.

Ndm 2011, CO quan thud thanh ha t^i 921 doanh nghiep FDI kO khai 16 vd cO ddu hidu ehuydn gid. Kdt qud dd xfl ly gidm 16 6.617 ti ddng, tang 3,5 Idn so vdi nam 2010; tidn hanh tmy tiiu va ph^t hon 1.669 U ddng, tdng 4 Idn so vdi ndm 2010.

Ndm 2012, ngdnh thud dd ttianh ha, kidm tra ddi vdi 2.161 doanh nghiep 16, doanh nghiep cd ddu hieu ehuydn gid, doanh nghiep co hogt dOng giao djch lien kdt. Qua kidm ha dd xde dinh lai doanh sd cfla nhi^u doanh nghidp ke kbeii Id sang ed ldi vd kidn nghj xu IJ tmy ttiu, phat, huy hodn gdn 747 ty dong; giam 16 4.776 ty ddng, giam khau tni 144 ty d6ng.

Ndm 2013, eo quan thud tidp tue thyc hien Uianh tra, kidm tra ddi vdi 2.110 doanh nghiep cd giao djcii lien kdt, lien tuc khai l6 nhung vdn ddu hr mO rOng sSn xudt kinh doanh. Ket qud, dd kidn nghi xfl ly tmy thu, ph^t, huy hodn 988 ty dong; gidm IP 4.192 ty ddng;

gidm khdu tni 137 ty ddng.

Ndm 2014, vdi cdng tdc thanh ha, kidm ya tai 3.661 DN 16, DN cd ddu hidu ehuydn gid vd DN ed ho^t ddng giao dich lien kdt, dd gidm 16 7.503 ty d6ng; tmy ttiu, tmy hodn vd phat 2.045 ty dOng. Ddng ehfl y, ed mpt sd dia phuong cd ty Id vi pham Idn ddn 100% DN tiiudc mau thcinh ya nhu Qudng Tri Thdi Nguydn, Tdy Ninh, Hda Binh, Ddc Ndng, An Giang...

Pbin l o ^ theo KQKD Lifiabain>20%

LcriDliu$nS-10K

T.S>ir)%

N 39 105 262 45i Ihi 170 76 68

Tyl^DN 64.10%

12.30%

9.10%

30 90%

>2.10%

-0.30%

S ^ ^ chuin 10.10%

9.70%

4.S0%

15.20%

17.40%

24.60%

20.40%

ket q n i host ddnel 1014 Ty li chuyin pi UanUnh

48.9%

35.S%

-3.2%

1.4%

-4.6%

3.1%

-41.5%

-32.9%

iiUi%

yActiDb SI 3%

J S 5 % 27.8%

16.8%

40.0%

38.7%

37,3%

32 3%

NgaSn: Khdo tUvitiOi tein eda VCClvi USAID

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H T± C H A U A - T H A I B I N

Theo sd lieu mdi nhdt hi 80 Tai chfnh, 6 ttidng ddu ndm 2015 co quan thud edc edp da thue hidn thanh tra, kidm ha dOi vdi 513 DN l6, DN ed ddu hidu ehuydn gia vd DN ed ho^t dOng giao djch Uen kdt; gidm 16 1.171,2 ty ddng; buy Uiu, huy hoan vd ph^t 177,7 ty dong; gidm khdu tnj Id 138,5 ty d6ng.

2. Cac hinh thirc chuyen gia, gian ian u Viet Nam - Chuydn gid thdng qua vide ndng gid tri vdn gdp:

Cde cdr^ ^ da quOc thudng djnh gia cao may mdc thidt b{ ddu hi ban ddu. Vdi sudt dau tu ban dau eao, hoat dOng efla DN nude ngodi se khdng ed Idi vi ehi phf ddu tu eao thi gia thdnh cflng eao len cOng them ehi phf khdu hao hdng ndm; qua dd Igi nhudn thdp xuOng vd Idm cho nhd nuoc thdt thu thud. Do ndng gid tri tai san gdp vdn ndn \y le vdn eao hon phia Viet Nam, vi vdy ben dO'i tac nude ngodi thudng se nam quydn kiem soat vd dieu hdnh DN. Ddi tdc nude ngodi se didu hanh edng ty theo mue dich cfla hg dd eho tinh hinh thua 16 keo dai va bdn liOn doanh Wet Nam khdng du tiem lyc tdi ehinh de tidp tue hoat dOng ddnh phdi bdn Iqii phdn vOn gdp va hang lo^t eae cdng ty lien doanh hd thanh edng ty 100% vdn nude ngodi.

- Chuyen gid thdng qua chuydn giao cdng i^he:

Ngodi vide nang gia tri tdi san vdn gdp khi tien hanh lien doanh thi edc edng ty da qudc gia cdn thyc hien vide chuydn gid thdng qua hinh thuc ehuydn giao cdng nghe vd thu phi tidn ban quydn, ddy Id mOt l o ^ chi phi chidm ty trpng idn do khdu hao gid tri tdi sdn cd dinh vd hinh. Mpt vf dy didn hinh t^i Cdng ty Lidn doanh Nhd mdy Bia Vi&t Nam. Khi di vdo hoat dOng sdn xudt kinh doanh thi tinh yang kinh doanh cfla cdng ty bi thua 16 keo ddi qua cdc ndm, nguyen nhdn ehu ydu Id do phdi trd ehi phf bdn quydn qud cao vd tdng dan qua edc ndm. Trong tinh hinh cdng ty lidn doanh thuOng xuyen thua 16, phia lien doanh Viet Nam ehiu dnh hudng ndng nd nhung ngupe lai phia Uen doanh nude ngodi vdn khdng anh huong gi vi hp van nhdn dfl tidn bdn quydn tu nhdn hieu vd tidn bdn quydn lgi cd xu hudng ngdy cang tang.

- Chuydn gia thdng qua ke tdng gid nguyen vdt Ueu va chi phi ddu vdo: B& cd thd dieu chinh kdt qud kinh doanh eua doanh nghiep FDI idi thanh l6 thdng qua hinh thflc chuydn gia, eae cdng ty da qudc khdng thd Idm rieng Id md ho^it dOng yong eung tdp doan hodc lien kdt thdnh tflng nhdm. Tir dO cae dcm vi nay hi dan xdp gid vdi nhau thdng qua cdc giao dieh lien kdt nhdm tim kidm them Ipi n h u ^ md khdng phdi t>d them vOn hay md rOng sdn xudt. Vdi phuong thiic su dyng gid giao dich nOi bO hay edn gpi la giao dieh lidn kdt, edc t$p dodn cflng giam di tdng nghfa vy thud tren ph^m vi todn cdu nhdm tdng Ipi nhudn sau thud.

Trudng hgp chuydn gid gdn ddy nhdt xdy ra t^i edng \y TNHH Meyo Cash & Cany Viet Nam (Meyo Vidt Nam).

Thfl do^n eua Metro Viet Nam Id thye hidn giao dich lien kdt vdi cdng ly m? (Meho Oflc). Hinh ttiiic chuydn

gid eua Metto dupe co quan thud xde dinh do khai tdng khodn chi phi nhugng quydn thuong m ^ cho COng ty Meho AG (Due) sO tidn 7.5 ti dong ndm 2012- 2013. Meho Vidt Nam dd ed tinh khOng ddng ky boat ddng nhugng quydn thuong mai vdi BO COng thuong nhung vdn dua vdo hach todn ehi phi ndy vdi sd tidn 245 ty d6ng. Meyo Vidt Nam nOp thay nha thdu nude ngodi nam 2012 - 2013 ddi vdi khoan ehi luong, ttiudng va phy cdp cho eac chuyen gia, Idnh dgo nude ngodi 62 ty ddng.

- Chuydn gid thdng qua ehOnh Idch thud sudt: Cdc trudng hgp ehuydn gid dugc xem xdt d hen Id chuydn gia dua vdo sy chenh leeh thud sudt thud TNDN giua edc qudc gia. Cdc edng ty da qude gia se ldp edr^ ty me hodc cdng ty con d cde qude gia cd thud sudt thdp, cdng ty tai Viet Nam se ban sdn phdm cho cdng ty tai ede qudc gia ndy vdi gid bdng gid gOe dd hdnh nOp thud t^i Viet Nam. Sau dd bOn mua se bdn l^ii cho bdn thfl ba thu ldi. Do thud TNDN tai nhung qudc gia noi cdng ty trfl ddng bdng 0 hodc d mue rat thdp nen edng ty da qudc gia khdng phdi ddng Uiud hodc thud rdt Uidp.

- Chuydn gid d DN ndi dja: Lgi dyng ehinh sdch uu ddi thue cua nhd nude, khdng ft tap dodn kinh td yong nude da thanh lap mOt sd edng ty eon hoat dOng t ^ nhieu dia bdn khdc nhau dd ehuydn Icri nhudn hude thud til noi khdng dugc uu ddi Uiud sang noi dugc uu ddi thud hodc chuydn Ipi nhudn trudc thud tfl DN cd Idi sang DN bi 16 thdng qua ehuydn giao sdn phdm vd eung cap dieh vu giua cdc ben khdng theo gid thi trudng dd gidm thidu nghia vy thud cfla ca tdp dodn.

Tmh yang chuydn gid xdy ra khd phO bidn d linh vyc khai thae md. Nhidu don vi kheii thdc md thanh ldp 2 cdng ty dpc lap, mOt edng ty chuyen khai thdc vd mdt edng ty chuydn luu thdng. Cdng ty khai thae bdn sdn phdm eho edng ty luu thdng vdi gid chi bdng mdt nfla gia thi trudng khidn Nha nude mdt mpt nfla thud tai nguyen, thud thu nhdp doanh nghidp vd nhidu loai thud, phf khdc.

Unh vyc kinh doanh djch vu, dde biet Id kinh doanh khdeh san, luu trfl qua dOm cung edp cde dieh vy dn uong, vui choi, gidi hi. DN boat ddng yong nhflng linh vye ndy thudng khai gid thud phdng luu tni thdp hon thye td, phdn cbdnh Idch gifla gid thu thyc td vd gid khai Ijdo duge ehuydn cho cdng ty iu hdnh.

3. Kinh nghiem chdng chuyen gia tu cac mnrc ASEAN

Tai Thai Lan, dd dOi phd vdi hien hjpng chuydn gia, Ludt Chdng ehuydn gid cflng dd dupe ban hdnh vd Uiue hien hi gdn 15 ndm nay. Tfl ndm 2004, Cyc ttiud Thai Lan dd ttiidt ldp co sd dfl lieu ttidng Un vd cdc edng ty dang la mue tieu dd tien hanh kidm ha sd sdch vd tf du ha, cy the Id cde cdng ty cd cde chi sd "nil ro cao", nhu la thua 16 lien tye hon hai ndm; tOng sO Igi nhudn dm; khdng nOp thud frong mOt giai d o ^ ; ed cdc giao djch dang kd cua eung nhdm lien quan vd

-i Tt C H A U A - T H A I i • UONQ (THAMB 5 / za

45

NGHiENCUU kha nang sinh ldi tiidp so vdi cde dOi ttiu eanh tranh.

Dong thdi. Cue thud Thdi Lan eung thue hien xem xet nhung edng ty dupe uu ddi vd ttiue vd so sdnh lgi nhudn efla eac cdng ty nay vdi nhflng cOng ty khdng dugc uu ddi vd thud xem Igi nhudn cfla 2 nhdm cOng ty ndy cd gidng nhau hay khdng vd thue hien bude thanh ya Uep Uieo. Tat ea ddu duge ttiu thdp vd dugc dua vdo Unh todn nhdm phuc vu thdng Un eho qud trinh qudn ly, kidm tra, Uianh tra thud va thanh ira ehuyen gid.

Tai Singapore: Khde vdi Thdi Lan va Malaysia, Singapore khdng xdy dung ludt rieng de qudn ly hoat dOng chuydn gid. Cdc quy djnh lien quan ddn hoat ddng ehuydn gid ndm trong ludt chung vd thue. Nhung hudng ddn vd ehuyen gid efla Singapore dua tren vd thdng nhat vdi hudng dan eua To chfle Hop tdc Kinh te va Phat hidn (OECD). Tuy nhien, Singapore hdu nhu khdng uu uen cho phuong phdp ndo trong sO eae phuong phap dugc hudng ddn cua OECD. Tuy tflng hudng hpp eu thd ma lya chpn phuong phdp xdc dinh gid chuyen giao phfl hgp. Ngodi ra, Singapore cung khdng quy dinh mflc ph^t eu thd ddnh rieng eho hdnh vi chuydn gid. Miic phat chung eho edc vi pham vd thue nam trong khodng 100% den 400% khoan thud gian lan bi phdt hien. Tuy nhien trong thuc te khi mdt vu didu ya ve ehuyen gid dupe tidn hanh, dn phat gan nhu se dupe dp dung ndu don vj ddng thud khdng cd hodc khdng ddy dfl edc tdi iieu lien quan den viec didu ya chuydn gid.

Tai Indonesia: Hien nay, quoc gia ndy dang ngan ehdn hoat dOng chuydn gid ehu yeu bdng phuong phdp so sanh gid thj trudng ty do, phuong phap dya vao gid bdn ra, phuong phap cgng chi phi vdo gid von vd cde phuong phdp khdc do OECD hudng dan (thdng thudng Id bien phdp dya tren lgi nhudn). Indonesia cflng khdng quy dinh mue phat ey thd ddnh rieng cho hdnh vi ehuydn gid Indonesia. Muc phat chung ap dyng tfl 2% ddn 48% mdt thang tinh hen sd thud nOp thidu bj phdt hien do gian Idn qua ehuydn gid. Ddng thdi, dieu chinh thud TNDN theo tuong quan vdi eae nude ddi thfl eanh tranh ehinh, ndng cao tinh dd dy dodn eua ehinh saeh thud, cdng khai ehinh sdch thud hong nhung ndm tidp theo, dp dung co ehe tao thuan lgi cho viec djnh gid hude. Thu hep cac uu ddi ve thud, hodn thien he thdng thdng Un, dfl lieu ve ngudi, DN ndp thud dd tfl do theo ddi sat sao nhflng thay doi ve doanh Uiu, lgi nhuan cfla eae DN.

4. Nhung bai hoc cho Vi|t Nam trong chong gian lan thue thong qua chuyen gia

Viet Nam dang keu gpi ddu tu nude ngodi, nhidu edng ty nude ngodi dd vd dang mo chi nhdnh boat dOng t^i nude ta. Ngupe lai, nhidu DN Viet Nam dd vd se md ehi nhanh hoat dpng tai nude ngodi. Cde DN ndy lya chpn gid ehuydn giao dya yen co sd nao la vdn dd dang quan tdm, Vi chflng khdng chi anh hudng

den Ipi ich efla DN, md edn anh hudng ddn quydn lpi quOc gia. Thdng qua kinh nghiem cua mOt so n u ^ trong khu vuc ASEAN ed ttid rflt ra mOt so bdi hpc hOu ich khi van dyng vdo thyc tidn idiudn khd phap ly va mdi truOng kinh doanh tai Vidt Nam yong edng tac qudn Iy thu thud vd ehdng ehuyen gid.

Thu nhat, xdy dyng eo ehd ddm bdo thye thi phap ludt vd chOng ehuydn gia. Cdn rd soat, sua dOi, bd sung cde can cfl plidp ly dd qudn ly vd xu ly cdc vdn de lien quan ddn hoat ddng ehuyen gid. Hien nay, van bdn cd gid tri phdp ly eao nhdt dd edp ddn van dd nay Id Ludt sd 21/2012/QH 13: Ludt sua ddi, bd sung mOt sd didu cua ludt qudn ly thud, Udp ddn Id Nghi dinh 83/2013 qui dinh ehi tidt Uii hanh mOt sO dieu cfla Luat qudn ly thud va Ludt sua doi, bd sung mOt sO dieu eiia Luat quan ly thud, ttidng hi sO 201/2013/TT-BTC ngay 20/12/2013 hudng ddn viec ap dung thda thudn trudc ve phuong phdp xde djnh gid tinh thud (APA) hong qudn Iy thud. Nhu vdy he thOng vdn bdn Ludt dieu tidt hdnh vi ehuydn gid d ede DN edn qud mdng.

Thfl hai, didu kien thye hien chuydn gid la co su ehenh leeh thud sudt gifla eae qude gia, chinh su chenh leeh nay thue day eac DN thuc hiOn hanh v\

chuydn gid. Vi vdy, edn thu hep eae uu ddi thud, nit ngdn sy ehenh leeh thud giua Viet Nam vd ede nude.

Theo chidn tupc eai each thud 2011-2020 duoc Thu tudng Chinh piifl phe duyet tai Quydt dinh 732/QD-TTg dd neu rd didu ehinh gidm muc thud sudt thud TNDN theo Id trinh phu hgp dd Uiu hflt ddu tu, tao dieu kidn cho DN cd them nguon tdi chinh, tdng tich Ifly dd day manh dau tu phdt Uidn, ndng cao nang lye eanh hanh.

Hien nay, mdt sd nude trong khdi OECD cd mue thu€

sudt thud TNDN kha Uidp nhu: Ba Lan: 19%, Slovakia;

17%, Slovenia: 17%,.. .O khu vyc ehdu A, Singapore vb, Dai Loan la hai ndn kinh td ed mfle thud sudt Uiud TNDN thude vdo nhdm ttidp nhdt Id 17%. Vi vdy Viet Nam cflng cdn nghien ciiu va cd 10 hinh didu ehinh mflc thud sudt thud TNDN phu hgp nhdm dam bdo thyc hien hieu qud cdc muc tieu kinh td va xd hdi da dat ra.

Thfl ba, ddy manh edng tdc thanh tra, kidm tra cdc hoat ddng chuydn gid. Dd thyc hien duge nhiem vu nay can xdc dinh rd cde vdn de sau:

- Cd quy dinh phdp Iy cy the vd eae khoan chi tfr ngdn sdch nhd nude eho eac boat dOng kidm tra, thanh tra vd didu tra chdng chuydn gid;

- Nghien eflu giao quyen didu tra cho eo quan thud;

- ThuOng xuydn ddo tao, bOi dudng chuyen mdn eho lue lupng cdng chfle thud ddp flng ddi hdi efla chuc ndng didu ya, thanh ha chdng chuydn gid. Vi$c giao quydn dieu ha khdng ehi giup eg quan thud c6 didu kien Iam tdt hoat ddng ehdng chuydn gid ma con tao didu kien lam tdt hieu qud qudn ly Uiud ndi chung;

- Hodn ttiien he Uidng tiiPng tin, dfl lieu ve ngucri Xem tiip trang 18

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