TAP CHi CONG THI/flNG
BAI HOC KINH NGHIEM CHO VIET NAM TRONG THU HUT VON FDI BANG THUE VA CAC tfU DAI
» NGUYEN THI KIM THOA
T 6 M TAT:
Cac chinh sach ffu dai va thu hut vd'n FDI nham khuye'nkhichdiu tff vao dia ban hoac ITnh vffc ma Chinh phu dinh hffdng boat dong dau tff. Do Viet Nam dang trong qud trinh chuyen doi sang nin kinh i6' thi trffdng n6n moi tnfdng dau tff van con nhieu ban che, nhff: Ke't cau ha ling kem phdl trien, lhi6'u d5ng bd ve khung khd phdp ly, ly 16 lao dong chffa qua dao tao cdn d mffc cao.
Bdi vay, viec ban hanh vd dp dung chinh sdch ffu dai thu hut Aiu tff la can thie't trong bo'i canh Viet Nam day manh thu hut FDI.
TuT khoa: Vd'n, FDI, Ihue, chinh sach h6 trd, khuye'n khich d^u tff...
1. Kinh nghiem cac nffdc ve chinh sach thu hut FDI bang thu^' va cac ffu dai
1.1. ifu dai ve thue
Thue du'dc sff dung nhif mot phifdng lien chu chd't de thu hut FDI va hffdng ddng FDI vao cdc ngdnh, khu vffc trong diem.
Singapore dffdc coi la mot "thien dffdng" ve ffu dai cdc loai thue. Chinh phu Singapore da dffa ra bang phan loai cdc xi nghiep, cac nganh san xud't ffu ti6n va di cung la cdc che do ffu ddi cu the nham hffdng cac nha dau tff nffdc ngoai dau tff trffc tiep vao cdc ITnh vffc theo muc deu phat tnen kinh le cua da't nffdc. Tuy theo linh vffc, dia ban va quy md boat dong ma nha dau tff nffdc ngoai cd the dffdc miln loan bo ihue'ihu nhap, mffc to'i da la trong thdi gian 15 nam do'i vdi cdc doanh nghiep dau tff trong nganh rniii nhgn hffdng vc
xua't khau va cd vd'n ddu Iff vdo tai san cd' dinh tff 100 trieu ddla Singapore trd len.
Cac doanh nghiep FDI dau Iff trong nganh mui nhon nhff nganh che tao va dich vu thie't yeu cho kinh doanh qud'c te difdc mien loan bo mffc thue thu nhap doanh nghiep (22%) trong 5 - 10 nam.
Chinh phu mien thue' thu nhap tifdng dffdng vdi mot ty le nhat dinh (tdi 50%) cua vd'n dIu tff cd dinh mdi dd'i vdi cdc cdng ty boat ddng trong cac nganhnhif chg'tao, dich vu, ky thuat, nghien cffu va trien khai, xay dffng, vdi dieu kien cdng ty phai dau tu'mot Iffdng nha't dinh vd'n trong 5 nam.
Ne'u trong qua trinh kinh doanh bi 16 thi difdc xem xet de keo dai thdi gian mien giam thu6'. Cdc doanh nghiep FDI ndi chung deu difdc miSn thue nhap khau cac thie't hi cd lien quan den vide thffc hien dif dn dau tif.
Tai Indonesia, cdc doanh nghiep FDI du'dc
32 So 5 - T h o n g 3/2020
KINH TE
mifin thue thu nhap tff 3-10 nam n6'u dau tff vao cdc nganh mdi (22 nganh) tai cdc viing ddo Java va Bah, va tff 5-12 nam ne'u d^u tff vao cac vung khac.
Miln, giam thue nhap khau dd'i vdi tff lieu san xua'l nhff may mdc, thiet bi, cac bp phan dff phong va thiet bi bd trd, nguyen lieu thd phuc vu san xua't trong 2 nam dau boat ddng do'i vdi nhffng cong ty dang hoat ddng muo'n md rpng cdng sua't cua minh tren 30% cong sua't da lap dat.
Mdy mdc, thie't bi, phu tung dffdc iiy ban dau tu" phe duyet trong danh muc quy dinh ciing se difdc mien giam thue nhap Idiau. Indonesia cd ffu dai dac biet dd'i vdi FDI hifdng vao xua'l khau nhff miln thue VAT va thue doanh thu ddnh vao hang xa XI hoac nguyen lieu mua d dia phffdng; hoan thue nhap khau hang hda va vat lidu diing de san xua't hang xud't khau; nhap kha'u khong ban ch6' nguyen lieu thd can thie't khong tinh den viec cd hay khdng san pham npi dia tffdng tff.
Campuchia miln thue thu nhdp doanh nghiep (20%) vdi thdi ban Iff 3-9 nam cho cdc doanh nghiep dau Iff vao cac linh vffc dffdc khuye'n khich, mien thue' nhap kha'u dd'i vdi mdy mdc, thie't bi, nguyen phu lieu cho hau he't cdc dff an trong giai doan xay dffng va nam hoat dpng dau lien, khdng thu thud' chuyen Idi nhuan ra nifdc ngoai.
Cdc nffdc khac nhif Malaysia, Thdi Lan, Philippin deu dffa ra nhieu chinh sach ffu dai ve mi6n giam thue thu nhap, thue xua't nhap khau,...
cho cac doanh nghiep dau tff vao cac ITnh vffc mdi, san xua't hffdng ve xuat khau. Malaysia miln thue' nhap khiu tif lieu san xua'l cho cdc cdng ty trong cac khu xua'l khau va cho cac dff dn dinh hffdng xud't khau, miln/giam thu6' to'i da la 5 nam tinh tff ngay san xua'l dd'i vdi cdc dff dn vao ITnh vffc mdi va midn thue trong thdi ban tff 5-10 nam dd'i vdi cdc dff dn cong nghe cao. Thai Lan miln thue thu nhap doanh nghiep cho cac dff an hffdng ra xud't khau tff 3-8 ndm tuy dia ban hoat dpng; miln thu6' nhap khd'u doi vdi nguyen vdt lieu thie't yeu trong 5 nam cho cdc dff dn diu tff vdo cdc dia ban dac bi6t khuye'n khich dau tff va xua't khau it nha't 30% san lifdng. Philippin miln thue thu nhap doanh nghiep (trong thdi han 4-8
ndm) khi ddu tff vao cac linh vffc mdi, hffdng ra xud't khau.
1.2. Cdc hinh thiic ho trd ddu tU Cac bien phdp ho trd cho nha dau tff trong qua trinh thifc hien d\i an cd vai trd quan trong khi thu hut vd'n nen cac nffdc dd dp dung cdche'mot cffa nham giup nhd dau tff nffdc ngoai chi can thong qua mot dau md'i de cd thd' difdc ho trp v^ moi mat. Nhieu nffdc dffa ra cac hinh thffc hd trd v l dao tao, v l gdp vd'n tai san, ve khuye'n khich cic dich vu dau tif...
Tai Singapore, cdc cdng ty dau tff 100% vd'n nffdc ngodi hoac cdng ty lien doanh trong ITnh vffc mui nhon tai Singapore dffdc EDB hd trd vd'n d^
thanh lap doanh nghiep. EDB thffdng mua khdng qud 30% vd'n iff cd cua cdng ty, sau khi cong ly lam dn cd Idi, EDB se bdn lai c6' phan cho cdng ty. EDB cdn cd chinh sach ho trd 80% kinh phi boat dpng cho cac quy phat tnen nguon nhdn Iffc npi bp doanh nghiep bang viec lap Quy phdt trien ky ndng vdi nhilu chffdng trinh dao lao da dang (chffdng trinh dao tao cdng nghe thdng tin, quan tri kinh doanh, dao tao cdn bo...) de giup cac doanh nghiep FDI phdt trien nguon nhdn Iffc.
Malaysia dp dung chinh sdch dao tao lao dpng theo yeu cau cua chu dau tff. Uy ban Dau tff Thdi Lan (BOI) cung ca'p cdc dich vu hd trd nhd dau tff nffdc ngoai nhff md cdc trang web cung ca'p thdng tm vl dau tff, lap cd quan giup phdt trien md'i lien he giffa cdc TNCs vd cdc nha cung ca'p dia phifdng, lap che' dp mdt cffa ca'p visa vd gia'y phep boat ddng trong vong 3 gid, lap trung lam dich vu dIu Iff cung cd'p cac dich vu tif vd'n...
Nhin chung, cdc nffdc ddc bi6l la cdc nffdc dang phdl trien dIu dang co' gang xay dffng mot chinh sach dau tif thdng thoang vdi nhilu ffu ddi, tao moi dieu kien thuan Idi cho boat dpng dau tu' cua cdc nha dau Iff nffdc ngoai.
2. Bai hoc kinh nghiem cho Vi^t Nam nham thu hut FDI thdng qua chinh sach thug' va cac ifu dai
2.1. Bdi hoc ve Uu ddi thue:
Can xda bd hau he't cac ffu dai thue' dd'i vdi boat dpng dau Iff theo 16 trinh de tranh linh trang
So 5-Thang 3/2020 33
TAP CHi CONG THItliNG
chong cheo. Chi dp dung cac ifu dai thue mdt each chon Ipc. Dilu nay se lam cho Lual Thue thu nhap doanh nghiep (TNDN) trd nen ddn gian, de hieu, tie'l kiem chi phi quan ly, thuc day tich Iffy cua doanh nghiep. Dac biet, do chi ap dung cdc ffu dai thue mot each chpn Ipc se cd tac dung thuc dd'y chuyen dich cd ca'u dau tff theo hffdng hieu qua, trdnh dffdc linh Iran lan trong chinh sach Ifu ddi thue, nen hien tffdng Idi dung chinh sdch mien, giam thue de chuyen gia tro'n ihuese difdc han che dang ke. Theo 16 trinh de'n nam 2020, chi dp dung chinh sdch ffu dai thue doi vdi:
(i) Cdc dff dn dau tff thugc ITnh viXc cong nghe cao dong thdi Id cdng nghe mdi; (ii) Cac dff dn dau tff tai cdc vung ddc biet khd khan d viing sau, viing xa theo Danh muc do Chinh phu quy dinh.
2.2. Bdi hoc ve chinh sdch ho tr^:
Trong canh tranh thu hut FDI irong nganh cdng nghiep, dac biet la ITnh vffc del may. da gidy, Campuchia cd nhieu nu dai hdn Viet Nam:
Doanh nghigp nffdc ngoai cd quyin thue da't tff 70-90 nam, difdc mien thue thu nhap (20%) vdi thdi ban 8 nam. Trong khi dd, luat cua Viet Nam quy dmh thdi ban boat dong cua dff an khdng qud 50 ndm, to'i da la 70 nam dd'i vdi mot so' dff dn dac biet. Dieu nay da ban che viec lam an lau dai cua nhd dau tff. dac biet la cac nha dau tif Idn.
Itiihffng ngffdi cha'p nhan thua 16 trong thdi gian
" dau va chi thu Ipi nhuan sau khi cd vi tri vffng chac tren thi trffdng. Mffc thue thu nhap doanh nghiep d nffdc la la 20% va nha dau tu nffdc ngoai dffdc ffu dai mienlrong thdi han tff 2-4 nam. kem im ddi hdn so vdi lai Campuchia. Vdi nhffng ffu ddi canh tranh nhff vay, Campuchia cd the thu hut du'dc cdc doanh nghiep FDI trong ITnh viJc del may, da gidy.
Mot vd'n de khac can quan tam la cdc chinh
sach im dai cd dem lai mj the cho cdc nu'dc hay khdng cdn liiy thudc vao sff dong bd, minh bach cua cac nguon ludt ciing cac van ban hffdng dan thi hdnh. Chi khi cdc nUdc xdy dffng difdc rapt he thd'ng phap ludt day du, dong b6 va ro rang, minh bach thi nha dau lif mdi cd thg' d l dang nam bat va tin tffdng bd vd'n dau tff.
Mac du chung la da rd't nd iffc trong viec gia lang mffc dp hd'p ddn cua moi trffdng dau iff Irong nffdc bang each ban hanh mot loat cac lual mdi lien quan de'n dau tff cung nhieu nghi djnh hffdng ddn thi hanh luat nhffng de'n nay vdn cdn nhilu ton tai. Theo To cdng tdc thi hdnh Luat Doanh nghiep vd LualDlu tff 2017, cac luat lien quan de'n dau tif dIu cdn vffdng mdc nhieu vd'n de nhif cac quy dinh chdng cheo giffa cdc luat, nhieu quy dinh khong rd rang, tham chi cdn cd cac quy dinh Irdi ngffdc, mdu thudn nhau...
Nhffng bd't cap nay khien cac dia phffdng nhan thffc vd hieu khdc nhau ve quy dinh cua ludt, lung lung trong viec Iffa chpn luat dp dung, tff dd ddn tdi viec dp dung ludt khong thd'ng nhat giffa cdc dia phifOng. Dilu nay da lam giam tinh hieu qua trong cdng lac thi hanh ludt va gay tam ly lo ngai cho nha dau tiT.
Nhff vay, de cd the thu hut hdn nffa nguon vd'n FDI. thdi gian tdi nffdc ta can lich cffc hpc hdi kinh nghiem cua cac nffdc trong khu vffc;
xdy dffng difdc mot he thd'ng phdp lual hoan chinh nhu'ng ddn gian, lang cffdng hdn nffa cac ffu dai hdp ly ddnh cho nha dau tff nffdc ngoai, d6ng thdi han che to'i da cac Ihu tuc hanh chinh rffdm ra, lam cho he thd'ng ludt va chinh sach lien quan de'n boat dpng FDI cua Viet Nam thffc sff canh tranh vdi cdc he thd'ng ludt va chfnh sach cua cac nffdc trong khu vffc ndi rieng va loan the gidi ndi chung •
TAI LIEU THAM KHAO:
/. Trinh Thi Hau (2007). Dau liClrUc dip nUdc ngodi vao Viei Nam ThUc trang vd gidi phdp.
2. PGS.TS. Tdng Vdn Khien (2004). Phdn tich bien ddng chi tiiu GDP. Tong cue Thdng ke.
34 So 5-Thang 3/2020
KINHTE
3. Vien Kinh te vd Chinh tri the gidi, Mdi trudng ddu tutnic tiep nude ngodi (FDI) d cdc nude ASEAN.
4. Ludt Ddu tu 2017.
Ngay nh^n bai: 18/2/2020
Ngay phan biSn danh gia va s i a chila: 28/2/2020 Ngay cM'p nhSn dSng bai: 6/3/2020
Thong tin tdc gid
ThS. N G U Y I N T H I KIM THOA
Khoa Tai chinh ngSn hang - TrUcfng Dai hpc Kinh te' - Ky thuSt c6ng nghi$p
LESSONS FOR VIETNAM ON ATTRACTING FDI BY USING TAX AND PREFERENTIAL POLICIES
• Master. NGUYEN THI KIM THOA Faculty of Banking and Finance University of Economics - Tectinology for industries ABSTRACT:
Preferential policies for attracting foreign direct investment (FDI) into areas or fields wiiich tlie government seeks inflow capital. Because Vietnam is in the transition process to become a market economy, the country's investment environment has some limitations including the underdeveloped infrastructure, unified legal framework and high proportion of unskilled labor Therefore, the promulgation and application of preferential pohcies to attract FDI are necessary.
Keywords: Capital, FDI, tax, supportive policy, investment promotion.
So 5 - T h d n g 3/2020 35
