KINHT^TAlCHlNHQUdCTf
C H A U A U NO Ll/C CHONG NAN
GIAN LAN TAl CHlNH VA TRON THUE
ThS. BANG THOY LINH - Bgi hoc Thisang mgi
"Bdcmdn"viMossack Fonseca vdhdsd Panama ddge ven len Idm rung dpng ca thigidi vdphdn ndo he Id edc chieu trdn thui, gian Idn tdi ehinh eua edc to chdc, cd nhdn chdu Au - ndi md tinh minh bgch vd thugng tdn phdp ludt ludn ddde ddt lin ddu. Trddc Idn sdng phdn ddi cua ngddi ddn vi tinh trgng gian lgn tdi ehinh vd trdn thui dang ngdy cdng ed xu hddng tdng, chinh phu cdc qudc gia chdu Au khdng cdn Ida chgn ndo khde ngodi viec nhanh chdng thiit lap cde quy djnh phdp ly nhdm phdng ngda vd ngdn chgn, dong thdi tieh cdc hgp tdc bat tay trong cupc chien chdng tron thuivd gian lgn tdi ehinh day cam go ndy.
• TUkhda: Tron thue, gian ian tai chinh, chau Au, thue'suai
Van nan tron thueva gian lan tai chfnh
Ke tit cudi thap nien 1970, cac chuyen gia tai chinh va an ninh qudc gia tren the gidi da ngM ngd ve ddng chay bi mat cua lubng tien khdng lb, do ve cac "thien dudng thue" Idn tren the gidi. Phan Idn chu nhan khdi tai san khdng lb nay deu la nhung doanh nhan, nha dau tu, tham cM ca nhiing chinh tri gia. Theo ket qua dieu tra d chau Au, nhieu tap doan da qudc gia da sir dung cac "ky xao" tinh vi nhu chuyen thu nhap va tai san sang cac chi nhanh d nhiing nudc cd quy dinh thue suat thap. Ngoai ra, nhieu cdng ty da qudc gia chau Au tim mgi each lach luat, de tranh phai ddng thue tai qudc gia dang tie'n hanh boat ddng kinh doanh. Lien minh chau Au udc tinh hang nam khu vuc nay that thu khoang 80 ty USD bdi cac hanh vi trdn thue.
Bao The Guardian (Anh) mdi day ding trich dan mdt nghien ciiu khoa hgc khang dinh, hon 12.000 ty USD tai san da bi tubn ra khdi eac n'en kinh te dang phat trien, cat giau tai nhiing noi tru an tranh thue, gay ra nhiing tac hai khung khie'p cho cac nudc ngheo. Trong khi dd, theo Td chiic Ciiu trg Cdng giao (Christian Aid), udc tinh mdi nam cac nudc phat trien that thoat khoang 1.000 ty USD, nhieu gap 8 I'an sd vd'n hd trg phat trien chinh thiic (ODA) ma cac nudc nay nhan dugc.
Viec phanh phui "Hd so Panama" gan day cho thay, quy md va sir tinh vi ciia boat ddng tai chinh bi mat d nudc ngoai va tren the gidi cd hang ngan cdng ty chuyen thuc Men cac dich vu che giau tai san cho nhiing ke giau cd nhu Cdng ty Mossack Fonseca.
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Trong vu be bdi nay, chau Au thuc su trd thanh tam diem chii y kM nhieu ca nhan, tham cM nguyen thii bi coi la cd dinh Uu tdi nMeu vu gian lan tai cbinh va tidn thue. Theo hang tin AFP, cac doanh ngMep da sir dung nhiing ph'an Ianh thd ciia Anh d nudc ngoai de true Igi, thudng la dudi vd bgc nhung cdng ty b'mh phong vdi cac chu sd hiiu nac danh. Thdng ke cho thay, cd khoang 310.000 cdng ty binh phong sd hihi khoang 240 ty USD d dang bat ddng san tai Anh, 10% toong dd lien quan tdi Mossack Fonseca.
Ngoai ra, nhin lai thdi gian qua, cd the thay rd Ien mdt sd ngM an trdn thue cua cac tap doan Idn tai mdt sd nudc chau Au. Dang chii y la tai Thuy Dien, hang ban Ie db ndi that IKEA (Thuy Dien) mdi day bi cao bude da gian Ian khoang 1 ty Euro tien thue trong vdng 6 nam. Tai Italy, gan 15 ty euro la sd tien trdn thue ky Iuc trong nam 2015 vira dugc co quan thue nudc nay truy thu. Italy ciing dang dieu tra Tap dgan tin dung Credit Suisse vi cao huge lien quan tdi viec chuyen 14 ty Eurg ra cac tai khoan d nudc ngoai de gian Ian thue. Nam 2015, Tap doan dugc pham AstraZeneca cnia Anh ciing da hi dieu tra vi da khdng ddng dbng tien thue nao nhd tat ca lgi nhuan (khgang 3 ty bang Anh), deu dugc thuc hien thdng qua mdt cdng ty b'mh phong dat tai Ha Lan. Thang 2/2016, Google ciing da phai nop cho Chinh phu Anh gan 200 trieu Euro ti'en thue truy thu trong mdt thap men qua. Tai Phap, Google edn dinh liu tdi be bdi trdn thue khi hang cdng nghe nay bi yeu cau nop khoang 1,6 ty Euro tien thue truy thu. Tai Bi, mdi day, Uy ban chau Au thdng
T A I C H I ' N H -Thdng6/2016
bao chinh sach u u dai thue o i a CMnh phii Bi d a n h rieng cho 35 cdng ty d a qudc gia Idn tai day la bat h g p p h a p , d b n g thdi yeu c'au cac d o a n h ngMep nay p h a i h o a n toa 700 trieu euro tien tinue that tiiaat...
No lUc cda chau Au
Trong vai n a m tid lai day, cac qudc gia chau Au d a n g p h a i tuyen chien vdi van n a n trdn t h u e bat n g u b n tir n h i i n g ke h d ve p h a p luat, kMeh eac n u d e tiong khdi EU bi tinat t h u h a n g nghin ty Euro ti'en time mdi n a m . N g a y 22/5/2013, lanh dao cac n u d c thugc EU da n h d m h g p tai Brussels (Bi) de ban ve cae bien p h a p chdng gian lan va trdn t h u e t r o n g bdi canh n h i i n g tap d o a n kinh te Idn n h u : Amazon, Google, Starbucks va A p p l e bi cao bude trdn mdt khoan tien Idn giiia Iuc tinh Mnh kinh te khd khan.
Dbng thdi di den thdng n h a t day m a n h cudc cMen chdng n a n trdn thue kM thdng qua ke hoach thilc day tinh mittii b a c h ciia he t h d n g eac n g a n h a n g tiong k h u vuc de chdng lai cac "tMen d u d n g trdn thue", gay tinat tinu h a n g ty USD tien thue. Theo dd, cac ben se cung cap thdng tin n g u d i giri cho ca quan thue vu a i a cac n u d c ; trao dd'i dii lieu giiia cac n g a n hang ve cac tai khoan tiet kiem ca n h a n ciing n h u tao ra he thdng t u ddng trao ddi dir heu ve t h u e . . .
T h a n g 1/2016, Uy b a n chau A u da quyet dinh khdi d d n g cudc chien chdng trdn thue tai cae tap doan da qudc gia b a n g each d u a ra Gdi bien p h a p chdng cac h a n h d d n g tidn thue (ATAP), g'dm nhieu quy dinh, n h a m xay d u n g m d t EU m a n h h o n va h g p tac h o n toong cudc chien chdng lai h a n h vi gian lan thue cnia cac tap doan Idn. Thang 3/2016, mdt Hdi nghi cap Bd t r u d n g da d u g c to chiic de ban ve giai p h a p n g a n chan tinh trang cac cdng ty Idn trdn tranh viec ddng gdp p h a n thda d a n g vao n g a n khd qudc gia, trong do yeu cau tir n a m 2016, cac tap doan da qudc gia phai cdng b d sd lieu v'e d o a n h thu, lgi n h u a n va thue cho cac ca q u a n thue cua timg n u d c tiong EU va nhirng sd lieu nay sau dd se d u g c trao dd'i giiia 28 qudc gia thanh vien cua Khdi.
Tuy nMen, chi sau v u Panama, chau Au mdi y thiic d u g c s u cap bach cua van de va da tich cue h g p tac de thd'ng nha't cac bien p h a p c'an thie't, lap cac Id h d n g trong he thdng p h a p luat, hien d a n g bi cac t a p d o a n Idn Igi d u n g de trd'n thue. Theo do, ngay 12/4, cac bien p h a p chdng t'mh trang gian Ian thue cua cac tap doan da qud'c gia da d u g c Uy ban chau Au tr'mh Nghi vien chau Au. Uy ban chau Au ciing da chi dao cac qudc gia thanh vien phai cdng b d cac dii lieu ke toan va thue ciia cac tap doan da qudc gia hoac doanh sd, lgi nhuan, n g u d n g tran tinh ti'en thue m a tap doan da qudc gia phai n o p d moi
n u d c t h a n h vien. Tap d o a n da qudc gia, b a t ke d e n tit qude gia nao, n e u d o a n h t h u len tren 750 trieu Euro, se p h a i cdng b d cac t h d n g tm ve d o a n h sd, ke toan va Igi n h u a n . Lgi n h u a n t h u d u g c d qudc gia nao se p h a i n d p thue d n g a y dd. Tat ca n h i i n g t h d n g sd nay se d u g e cac co q u a n t h u e cua cac n u d c t h a n h vien EU chia se cha n h a u m d t each t u d d n g . Cac qudc gia cung d u g e yeu c l u phai t u a n t h u m d t sd tieu c h u a n tdi thieu trong viec xay d u n g q u y d i n h ve thue. N g a y 23/4, Bd t r u d n g Tai chinh eac n u d c thanh vien EU da n h a t tri trien khai t h e m mdt loat cac bien p h a p n h a m n g a n ehan t'mh trang trdn thue.
Trong sd cac bien p h a p , cac bd tiudng EU de xuat lap m d t d a n h sach den cac "thien d u d n g trdn t h u e "
m a cac cdng d a n va tap d o a n cua chau A u lgi d u n g de lach thue, trdn thu trong thdi gian n g a n tdi.
N g o a i ra, eac bd t r u d n g ciing i m g hd d e x u a t o i a cac t h a n h vien Idn gbm Anh, Phap, Diic, Italy va Tay Ban N h a v'e tMet lap eg che toag ddi dii Ueu, thdng tin ve eac chu n h a n thuc s u ciia cac cdng ty, d b n g thdi thiet lap n h i i n g q u y d i n h m d i yeu c'au cac cdng ty Idn b o a t d d n g tai chau A u edng khai thu n h a p tit cac co sd cua hg tai n h i i n g n u d c t h a n h vien lien minh.
Sau khi vu rd ri H b so Panama p h a i bay, A n h cimg vdi Phap, Diic, Tay Ban N h a va Italy n g a y 15/4 ciing da cdng b d mgt sd q u y dinh mdi ve m i n h bach thue' de ddi phd vdi van n a n trdn thue, d u kie'n se bat dau cd hieu luc tit thang 1/2017. Theo dd, cac thdng tin ve chu n h a n t h u c su cnia cac edng ty "vd bgc," hay cdn ggi la cac cdng ty "la chan" va cac quy tin thac hai ngoai, se d u g c chia se mdt each t u ddng. Day d u g c coi la bien p h a p ddi phd vdi viec eac to chiic va ca n h a n trd'n t h u e va che giau tai san d n h i i n g noi d u g c coi la "gde k h u a t " cua he thdng tai chinh. Nhiing n u d c nay ciing hdi thuc cac nen kinh te phat trien va mdi nd'i h a n g d a u the gidi (G20) cham diit viec giii bi mat t h d n g tin v'e cac cdng ty "ma" giup tiep tay cho h a n h vi trdn thue.
La qudc gia n a m trong tam bao ciia h'd so Panama, A n h tuyen b d se h g p tac vdi cac ddi tac chau A u de xac dinh cac ca n h a n va td cbiic diing d a n g sau cac cdng ty "vd bgc" va cac quy tin thac - t h u d n g d u g c sir d u n g de trdn thue, rira tien va t h a m nhiing. V
Tai lieu tham khao:
1. Cdng thdng tin dien td Chinh phu, 2016, chdu Au tuyen chien vdl nan trdn thue;
2. Bdi Truyen hinh Viet Nam, 2016 EU khdi dgng "cudc chien" chdng trdn thue, chuyen gid;
3. ThS. Nguyin Thi He, 2013 chdu Au vd vdn ngn trdn thue, Dgi hoc Kinh te Ky thuat Cong nghiep
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