D A U HIEU iraAI^ B I E T DOA]\H XGHIEP CHUYEM CIA VA MOT SO GIAI P H A P TROI^G CUOC DAU T R A I « I
CHOI^G CHUYEIV GIA
CN. NGUYEN T H A N H C O N G * _ C N . D A N G D 0 C H I £ T *
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ot vdi hat ky quoc gia ndo, thui la mpt ngudn thu chu yeu cua ngdn sdch nhd niidc, dong thdi gan lien vdi cdc vdn de ve sd tdng trUdng kinh ti, cong hdng trong phdn phoi vd on dinh xd hdi. Tuy nhien, dddi gdc dp cua ngddi npp thue, thue dddc coi Id mpt khodn chi lam gidm thu nhap. Vt le do ngddi npp thue cd xu hddng thdc hien cdc hdnh vi degidm nghia vu nop thui tdi mdc thap nhat, gay that thu ngdn sdch nhd nddc. Mot trong cdc hdnh vidd Id thdc hien cdc giao dich lien kit di chuyen gid, Idm gidm thieu so phdi npp. Bdi viit chi ra mpt so ddu hieu cua hdnh vi chuyen gid thdng qua cdc giao dich lien ket, td do dUa ra mpt so gidi phdp trong cdng cupc ddu tranh phong chong hien tUdng ndy.Tfl khoa: Giao dich lien ket, chuyen gia.
Signs for uncovering transfer pricing activities of enterprisesand some solutions for anti-transfer pricing
For any country, tax is a major revenue source of the state budget, associated with issues of economic growth, fairness in distribution and social stabilization. However, from the perspective of a taxpayer, tax is considered an expense which reduces his income. Therefore, taxpayers tend to take actions to reduce tax payment to the lowest level, causing loss of state budget. One of the techniques is to perform associated transactions, reducing the taxable Income. The article shows some signs of transfer pricing through associated transactions, thereby offering some solutions in the fight against this phenomenon.
Keywords: Associated transactions, transfer pricing.
1. Mpt sd each thdc xdc dinh gia giao dich lien k^t
Gid giao dich dUa tren chi phi sdn xudt (Cost based transfer prices): Trong trddng hdp khdng ed gia thi trUdng cua hang hda tddng td nhU hang hda giao dich noi bp cd the sd dung de so sanh, ngddi ta thudng sd dyng phUOng phap xdc dinh gid giao dich dUa tren chi phi. Theo do, tong chi phi sdn xuat eua ben ban Id ca sd de xdc dinh gia giao dieh.
Gid giao dich dda vdo chi phi bien doi (Variable cost transfer prices): Xuat phat tfl muc dich xdc dinh gid giao dich de phdn dnh dung chi phi eo hpi cua
to chdc, chi phi san xuat bien ddi dupc sd dung nhd mpt cong eu hieu qua nhat de xac dinh gid giao dich. Ddy Id phdOng phdp xae dinh gid giao dich noi bp dddc nhieu nha kinh te ung ho, vi chung dupe xem Id gdn nhat vdi ehi phi bien.
Gid giao dich dda vdo chi phi biin doi dinh mdc/
chi phi bien doi tieu chuan (Standard variable cost transfer prices): Tai mpt sd tap doan Idn, cd the xac dinh dupc chi phi bien doi chuan, thi viec sd dyng chi phi bien doi chuan Id mdt cd sd de xdc dinh gid giao dich thUdng la mpt lUa chpn de ddpc c h ^ nhdn.
L/U diem cua phUdng phdp nay chinh la sU ti?n Ipi.
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Gid giao dich dda vdo chi phi bien doi thdc te (Actual variable cost transfer prices): PhUdng phap phd bi^n thudng dupe lUa chpn dp dung la chi phi bien doi thUc te. vi nd de thUc hien. Cach thdc nay cung dflpc eac ke toan vien da thich, do no tif loai dfloc loi nhuan td giao dich ndi bo.
Gid giao dich dda vdo tong chi phi (Full cost transfer prices): Ld phuong phap xac dinh gia giao djch dUa tren tong chi phi sdn xudt (bao gom chi phi CO dinh vd chi phi bien doi) eua ben bdn.
Gid giao dich dda vdo thda thuan cua cdc ben (Negotiated transfer prices): Ld phUdng phdp xdc dinh gia giao dich dUa tren ed sd thda thuan eua cdc ben, theo dd cdc bo phan se Ida ebon eac toi da hda dong gdp bien (contribution margin).
Chi phi cdng (Cost Plus): La phdong phap xac djnh gia giao dieh bdt dau td cdc chi phi phat sinh cCia ben bdn sdn pham, hang hda, dieh vu, tai san cho mpt ben mua ed lien quan. Cac chi phi phu hdp dupe cpng vdo de t^o ra mpt mflc Ipi nhuan tdOng dng vdi thi trddng. Cdc khodn cpng them vao chi phi dfl(?c xem Id gia trong tam kiem sodt eua giao dich dflOc kiem sodt ban dau.
Gid bdn lai (Resale Price): La phUdng phdp xdc djnh gia bat nguon td gid mua cua mpt to chUc cd lien quan sau do sd dung de ban lai eho mpt to ehflc doc lap. Gia ban lal dUde khau trfl mpt khoan lai gdp, trd chi phi boat dpng va cac ehi phi khac. cdn mpt phan Idi nhuan hpp ly cho ben ban, dUdc xem nhd la mde gia giao dieh doc lap doi vdi giao dich gifla ede ben hen quan.
PhUdng phdp chia tach Idi nhuan (profitsplit):
La phdOng phdp xae dinh Idi nhuan tong hop can ehia tach eho cac ben hen quan den giao dich cd kiem sodt. Tdng Idi nhuan ddpc phan chia theo ty le ddng gdp cua cac ben tham gia giao dich.
Phddng phdp lai bien cho giao dich (TNMM - Transactional Net Margin Method): La phddng phap xae dinh gia dda vdo Idi nhuan thong qua so sdnh mde Ipi nhuan cua mpt thdnh vien eua mpt tap dodn da quoc gia vdi mot to ehde kinh te ed the so sdnh dupe doi vdi cac giao dich tddng td.
Gid cd thesosdnh dddc khong kiem sodt (CUP- Comparable Uncontrolled Price): Ld phUdng phdp xac dinh gid dda vdo vice so sanh gia dp cho mpt giao dich cd kiem sodt va gid dp eho mpt giao
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dieh vdi mdt doi tdc ddc lap khdng cd kiem soat trong eac dieu kien giao dieh tUdng td. Neu eo bdt cd chenh lech nao gifla hai mflc gia nay, la dau hieu eho thay ton tai cdc mdi quan he tdi chinh va thddng mai gii2a eac ben cd lien quan la khong doe lap, va rang gid eua giao dich khdng kiem sodt can phai ddpc sd dung thay the cho giao dich ed kiem scat.
Thda thuan phddng phdp xdc dinh gid trddc (APA - Advance Pricing Agreement): La mot thoa thuan gifla cd quan thue vd Cdng ty thudc tap dodn da quoc gia ve phddng phdp xdc dinh gia giao dich npi bp phu hpp nhat dp dung trong ede glao dich npi bp trong cae eong ty da quoc gia APA cd the Id don phddng (do cong ty da quoc gia dda ra), tay ddi (gifla hai Chinh phu) hoac da phfldng (gifla ba b^n hoac nhieu hdn).
Khdi niem APA dp dung tai Viet Nam: APA Id thoa thuan bang van bdn gifla ca quan thue vdi ngddi npp thue hoac gifla ed quan thue vdi ngddi nop thue va cd quan thue cac nUdc, vung Idnh thd md Viet Nam da ky Hi^p dinh thu^ cho mpt thdi h ^ nhdt dinh. trong dd xdc dinh cy the cdc can cd tinh thue, phddng phdp xdc dinh gia tinh thue hoac gia tinh thue theo gid thi trddng. APA dUdc xae lap trddc khi ngUdi nop thue nop ho sd khai thue thu nhap doanh nghiep.
PhUdng phdp so sdnh Idi nhuan (CPM Comparale Profit Method): Ddy Id mot phddng phdp, md theo quy dinh cua My, dddc sfl dyng de xac dinh cdc gid tri ed the kiem soat doi vdi cdc giao dich cae tai sdn vd hinh. Neu thu nhap boat dpng dddc bdo cdo eua mot ben dUde Idem tra khdng ndm trong mot khodng gid tri nhat dinh, thi se phai thUc hien dieu chinh.
PhUdng phdp xdc dinh gid doc lap theo gid thi trddng (ALP-Arm Length Price): Theo hUdng dan cua OECD, la phUdng phap xae dinh gid giao dich eua cdc ben cd lien ket hoac gifla ede to chflc trong cung mdt tap doan da quoc gia, tdong ddong gid xdc dinh doi vdi cae ddi tdc dpng lap khde cd cung
dieu kien hoan cdnh, cho cung dang giao dich tuong tu.
2. Cdc dau hieu nhan biet chuyen gid trong giao dich lifin ket
Mpt dac diem chung het sflc cd bdn doi vdi cae doanh nghiep cd boat dpng lien doanh lien ket la the hien d cae chi tieu sau:
So nop ngdn sdch thap (Ve thue Thu nhdp doanh nghiep, Gid tri gia tang, Thu nhap cd nhdn...), trong khi do quy mo phdt trien doanh nghiep ngay cang dUde md rong. Co nhieu doanh nghiep bao 16 nhieu nam nhUng van boat dpng, tham chi khong ngflng phdt trien. Mot sd ddu hieu sau cd the giup cho Kiem todn vien nhan biet ddpc la doanh nghiep c6 giao dieh lien ket de chuyen gid cho nhau:
(1) Tdng mde giao dieh Idn ed npi dung giong nhau (chung loai hdng hoa, dieh vu) vdi mot hoac mdt sd it ddi tUpng/ to chdc nhat dinh.
(2) Lo mpt thdi gian dai hoae lai rat it ma van md rpng kinh doanh, md rpng thi trddng.
(3) Lai thap hdn nhieu so vdi doanh nghi?p cung loai (trong khung hodng kinh te, lai eua doanh nghiep khdng each biet qud Idn).
(4) Cd doanh sd giao dich Idn (ban hdng) vdi cdc doi tac d nhflng quoc gia ed thue suat thue thu nhap doanh nghiep, thue nhap khau thap, hoac dang trong qua trinh duoc hddng Uu dai ve thue Thu nhap doanh nghiep, hoac cdc ddi tae dang d thien dddng thue.
(5) Cd giao dieh n h | p khau nhieu may mdc thiet bi, cdng nghe, tai san vd hinh di hinh thdnh tdi sdn cd dinh, trong khi cd the sfl dung nhieu lo?i tuong td san ed trong nUdc cd the thay the.
(6) Cd giao dich vay vdn tfl cdc to chflc nfldc ngodi khdng phdi la ngdn hdng thUOng mai, td chflc tin dyng dUOc phep hoat dpng cung cap tin dyng tai Viet Nam, khdng cd tdi sdn dam bao vd mflc Idi vay co djnh vd cao hon lai suat cho vay tai thi trddng Vi?t Nam.
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(7) Cae doanh nghiep cd giao dich tra thuong quyen, hdae nhan nhupng quyen thddng mai, giao dich tdi san cd dinh v6 hinh cd gia tri Idn td cdc ddi tac giao dich nddc ngoai.
(8) Cae doanh nghiep ed vdn dau tU nddc ngodi, nhdng kinh doanh trong nhflng nganh nghe giao dich chu yeu bang tien mat, cd nhieu dieu kien de ehe giau doanh thu thdc.
(9) Cdc doanh nghiep ed chd sd hdu danh nghia la ngddi Viet Nam vd chu sd hdu thdc te Id ngUdi nUde ngodi: Cac giao dieh mua, hoac ban chu yeu vdi mpt sd doi tdc eo dinh nddc ngoai, lanh dao la ngUdi nUdc ngodi, ed cau td chdc va mpi van de quan trpng thdc chat khdng do ngUdi sd hflu danh nghia thUe hien.
(10) Xuat xd cua nguyen vat lieu (nhap cdc ndi khde, ty le thue khde.) phde tap, khdng rd rang;
thddng xuyen khdng chiu cung cap tai lieu, giay td theo quy djnh hoac cung cap khdng ddy du. Thdng thudng la xuat, nhap khau cdc hang hda dich vu vdng veo.
Trong mdt doanh nghiep, cae ddn vi lien ket vdi nhau ed the chuyen gid cho nhau dddi hai gdc
dp: Dau vao hoae dau ra. Viec chuyen gia eho nhau khdng the cd tfl mot ddn vi, ma luc ndo cung phdi cd it nhat hai don vi. dau ra cua ddn vi ndy, chinh Id ddu vdo cua ddn vj Ida. Dau vdo d day duoc hieu la cac yeu td chi phi dau vdo (chi phi hinh thdnh tai san CO dinh; chi phi nguyen, nhien vat lieu; chi phi nhan cdng...). Loai lien ket trong giao djch nay giup ddn vi ed ddpc chdng td dau vao de ndng chi phi trong viec xdc dinh nghia vu nop thue Thu nhap doanh nghiep hoac rut tien td doanh nghiep. Dau ra d day dUOc hieu Id doanh thu hoac thu nhap.
Loai hen ket nay thddng xay ra tai ddn vi dang thupc dien dddc du dai ve thue, hddc dang khdng dddc du ddi ve thue nhUng cdc ddi tupng dd giao dieh (mua hang hda, dich vu) khdng ed nhu cau sd dung chdng td hda don, vd tinh da giup cho ddn vi cd ngudn hda ddn cung cap cho cdc ddi tUdng hen ket (Vi du eac ddn vi kinh doanh xang dau. khdch san . cung cap hdng hoa eho cac khach hang nhd le, khdng can lay hda don).
Van de ddt ra la, dda vdo cae thdng tin gi chung ta ed the nhdn biet dUOc tai ddn vi ddpc khdo sat cd dau hieu chuyen gid. Thdng thddng eac ddi tddng sau cd kha nang chuyen gid cho nhau;
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M<anj.JSH (JUU IF^^j. J O L
Mdt Id, Doanh nghiep dang dddc Uu ddi v^
thue Thu nhgip doanh nghi?p. Do cdc ddi tUdng nay dang trong dien dddc hddng Uu dai thu^ Thu nhgip doanh nghiep nen ghi gia tri tren hda ddn cao hdn so vdi gia tri thfle thu nham myc dich cung cap cho cac ddi tddng lien ket hach todn chi phi vdi gid tri khdng. Viec ghi tang doanh thu tai ddn vi ban se lam eho thu nhap chiu thue tai ddn vi ban tang, nhdng do dUpc Uu dai ve thue nen se khdng dnh hddng den nghia vy thue Thu nhap doanh nghiep phdi nop, tat nhl^n hai ben se thda thuan ai se phdi trd thue Gia tri gia tang sao cho hai bdn ed Idi nhat.
Hai Id, Doanh nghiep tuy khdng ndm trong di?n dupc Uu dai thue Thu nhap doanh nghi?p, nhUng ddi tUpng kinh doanh cfla ddn vi, lien quan den nhieu ddi tUpng khdng can lay hda don (nhu cdc ddn vi kinh doanh xang dau, nhd hdng, dieh vy du lich...), do cac khdch hdng Id ca nhan khdng cd nhu cau sfl dyng hda don, tao dieu ki^n cho don vi cung cSp dich vy, hang hda khdng xuat hda ddn ddi vdi mOt bp phdn doanh thu da thfle hien. Cdc ddi tuong ndy khi gg.p ddi tfldng cd nhu cau, se bdt tay lien k^t d^ xuat hda don cho don vi ed nhu eau. Vdi phfldng thfle nay, xuat nhap tdn hang hda cua ddn vi cung cap djch vy, hang hda van cdn ddi.
Ba Id, Doanh nghiep cd mdi quan he cung cdp hdng hda. dich vy cho cdc doi tdc ngodi lanh thd Viet Nam, bdo eao tai chinh tdng the gia tri tai sdn ngdy cdng gia tang nhdng so nop ngdn sdch nhd nUdc d mflc dd han che, khdng tUdng xdng vdi tdc dd tang tdng gia tri tdi sdn. Cdc ddi tUpng nay cd khd nang chuyen doanh thu cho ddi tddng nfldc ngodi, doanh thu ke khai xuat khau thap hdn so thuc te nhdn dUpc.
Bon Id, Doanh nghiep cd mdi quan he mua hdng hda, v^t tU, nguydn lieu, may mdc, thiet hi de hinh thanh tai sdn cd djnh vdi cac ddi tdc nUdc ngoai, bdo cao tdi chinh th^ hi^n 16 nhieu nam.
nguySn nhan do gid tri khau hao chiem ty trpng Idn. Khde vdi doanh nghiep cung cap hang hda djch vy cho nfldc ngoai, vi^c chuyen gia dUdc
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thUc hi?n ngay tfl khi nhap v|t tU, thiet bi, may mdc. Den khi h a thdi gian khau hao, vi^c chuyen gia lai dflpc thye hifn.
Ndm Id, Doanh nghi?p cd mdi quan h? mua nguyen. nhien vdt Ueu de san xuat, cdc khodn chi phi nay chi€m mpt ty trpng Idn trong gia thdnh sdn phSm; bdo cao tai chinh the hien 16 nhieu nam hoac khong 16 nhflng mflc do tdng trUdng cua doanh nghiep khdng tUdng xdng vdi tdc dd nop ngan sach. Dieu nay the hien d tdng gid tri tai san bien ddng tang qua cac nam nhUng bien ddng ndp ngdn sdch lai giam hoae khdng tang. Rui ro trong vi|c chuyen gid d day cd tinh chat he thdng, phat sinh qua mdi Idn nhdp khau nguyen, nhien v|t lieu; rui ro d vi?c ehi phi thUc te phdt sinh chuyen trd cho cdc ddi tdc d nddc ngoai, thap hPn so vdi chdng tfl phat sinh.
Sdu Id, Nhdm cac ddn vi cd vdn nhd nUdc thdc hien chuyen gid. Khde vdi cdc doanh nghiep lien doanh lidn ket de giam thi^u sd thue npp ngdn sdch, nhdm eae ddn vi cd vdn nhd nddc myc dich lien doanh lidn ket de nhdm myc dich rut tien tfl ngan sdch. hoac di phan ph6i Idi nhuan cdn lai phdi ndp ngan sdch nhd nUdc. Dac diem cua cdc ddi tdpng ndy Id tdc dO tang trUdng trong kinh doanh di ngUpe vdi tinh hinh npp ngan sdch, ehi tieu nop ngan sdch so sanh d day la chi tieu ve thue thu nhap doanh nghiep. Viec chuyen gid tai eac don vj ndy thudng xdy ra d ddu vao chi phi.
Tren cd sd thdng tin thu thap dUpc, neu xet thay eac don vi cd dau hi^u lien ket de chuyen gid cho nhau, Kiem toan vien can cd ke hoach chi tiet cy the, trong dd neu ro muc tieu Idem todn, trpng tam kiem toan, npi dung kiem todn, pham vi vd gidi ban kiem toan... de thUc hi^n. K^ ho^ich cdng cy th^
giup kiem todn vien cang di vao trpng tdm, trdnh mat thdi gian. Kiem todn vien chi can thu thap dly du bdng chdng vd sfl dyng cdc phuong phdp tinh toan hpp ly de xdc djnh Igj nghia vy npp thue cua don vi vd dUa ra kit ludn va kien nghi sat vdi tinh hinh ki^m todn.
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3. Phddng phap kiem todn, kiem tra, doi chieu tai cdc doanh nghiep ed giao dieh lien ket
3.1. Giai doqn trddc khi kiem todn Trddc moi cudc Idem todn, cac Doan Idem toan can phai tien hanh danh gia, thu thap thdng tin ve cae don vi dUOc kiem toan. De danh gia ddpe tinh khd thi khi to ehde eupc Idem todn chuyen de ve chuyen gia qua eac giao dich hen ket quy md Idn can thiet phai cd thdng tin toan dien, trong pham vi toan quoc ve hoat ddng chuyen gid. Thdng tin de ddnh gia chu yeu dddc thu thap tai Tdng Cue thue vd cac Cyc thue dia phUdng. Neu cdc thdng tin cho thay hau het ed quan thue dja phddng cd doanh nghiep ke khai giao dieh ed hoat dpng lien kit thi dd Id dieu kien de cd the thdc hien mpt cudc kiem todn chuyen de quy md Idn.
De lap ke hoach cho mdt cudc kiem toan, Kid'm toan nha nddc Chuyen ngdnh, Khu vde phai nghien cdu phddng dn td chdc cude Idem toan hdng nam. Theo dd, chu de kiem toan khai quat ndi dung, pham vi cua cudc kiem todn ddoc Ida chpn.
De Ida chpn chu de Idem todn eho cudc kiem toan ve cdng tdc quan ly thue ddi vdi ede doanh nghiep cd giao dieh lien ket ddi hdi phdi xdc dinh trddc eac
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thong tin thdng qua eae kenh: Td eae nha quan ly, td ngudn dfl heu tai doanh nghiep vd tfl cdc ngudn khac do td/doan kiem toan thu thap. Tfl cdc giau hieu nhan biet doanh nghiep cd giao dich lien ket chuyen gia (da neu tai muc 2) Doan khdo sat tdp chdng danh gia rui ro cd lien ket chuyen gia tren ed sd thdng tin thu thap dddc.
Trong giai doan lap ke hoach Idem todn, doan khao sat phai ddnh gid dflpc rui ro kiem toan. Viec danh gia nay dUa tren cac thdng tin thu thap ddpc qua khdo sat, do dd viec ddnh gia thfldng d mflc dp tdng the de xac dinh ede van de can Iflu y va dinh hudng each thdc xd ly eho ede bflde tiep theo cua quy trinh kiem todn. Doi vdi eupc kiem todn lien quan den hoat ddng chuyen gid, tren ed sd cac tdi heu, thdng tin lien quan thu thap dUdc, Idem toan vien can dda ra cdc tieu ehi danh gid dda tren cdc dau hieu cua hoat ddng chuyen gid de xet dodn mdc dp cua rui ro ed sai sdt trpng yeu. Kiem toan vien can dUa tren cac thdng tin thu thap dddc va td kinh nghiem nghe nghiep de xac dinh mdc dp rdi ro kiem todn ddi vdi ehu de kiem todn tfl do xae dinh trpng tam eho phu hop. Kiem todn vien cung can xem xet danh gid cdc yeu td dinh tinh trong Idem toan tudn thu; khia canh dinh tinh eua
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cdc eua van di, npi dung hay boat ddng trong Idem toan hoat ddng. De xae dinh ndi dung, pham vi, trpng tam, mue tieu kilm todn, kiem todn vien dUa tren sd hieu biet ve doanh nghiep va cdc quy dinh cua ludt phdp ve chuyen gid.
Cudc kiem toan (hoac kiem tra, doi chieu) tinh hinh thdc hien nghia vu vdi nha nddc dUdc thdc hien tai nhieu ddn vi dUpe Idem todn, bao gdm cdc CO quan qudn ty nhd nUdc va doanh nghiep. Do dd, viec xdc dinh ndi dung kiem toan can dflpc cu the hda khi thdc hien tai tflng ddn vi dddc kiem toan theo nhdng dac thu cua don vi dd. Ndi dung khi thdc hien kiem todn (hoae Idem tra, ddi ehieu) tai doanh nghilp ed giao dieh lien ket can dam bdo eac thdng tin ed ban sau: Ddnh gia tinh hpp ly, tinh day du, tinh khd thi, tinh hieu Iflc vd hieu qua cua cdng tac lap k^ hoach, td chdc Idem tra, kiem soat ndi bp tai Cue thue, nham phdt hien vd Idem sodt boat ddng chuyen gia eua Cue thue; ddnh gid tinh tudn thu vd hieu qud cua qud trinh thdc hien cae quy trinh qudn ly thue nham phat hien vd kiem soat boat dpng chuyen gia cua Cye thue vd cdc ehi cue thue dia phfldng; chi ra nhflng khd khan, bat cap va ban ehe trong viec thue hien cae quy dinh cua ngdnh thue nham phdt hien vd kiem sodt gian Ian va trdn thue qua hoat ddng chuyen gid; Idem todn cdng tdc ehdng that thu ngan sdch nha nddc thdng qua hoat ddng chuyen gid cua cac doanh nghiep dupc lUa chon kiem tra thdng qua ddnh gid ket qua cdng tdc thanh tra, kiem tra thue ciia Cue thue ddi vdi cae ehi eye thue va cdc ddi tupng thue.
3.2. Giai doqn kiem todn
Trong khi thdc hien ke hoach kiem todn, doan Idem todn can phan tich cae chi tieu tdi chinh lien quan, xdc dinh chung tinh hinh tai chinh cua doanh nghiep; xem xet cdc tieu chi ddnh gid hieu qua boat dpng kinh doanh cua doanh nghiep, tieu ehi ddnh gid kha ndng bao todn, phat trien va sfl dyng dung mue dich ngudn vdn chu sd hflu; tieu chi danh gid hieu qua qudn tri doanh nghiep; tieu chi ddnh gid tinh hieu qua, hieu Idc trong thfle hien chu trUdng cua nha nddc theo quy dinh eua phdp ludt; tinh
34 I S6 146 - thdng 12/2019 j NGHlfiN CUU KHOA HpC KI^M TOAN
hieu qud, hieu Idc trong thfle hien ke hogich, chien lupc phdt trien doanh. nghiep.
Cdc dodn/td kiem todn tien hanh thUc hien cdc thu tuc ki^m toan chi tiit va thu thap cdc bang ehflng xac dinh gid chuyen nhUpng. De xac dinh ban chat eua giao dich. Idem toan vien can thu thap thdng tin, chdng cfl, dfl lieu ve giao dich, rui ro ciia cae ben lien ket trong thUe tien hoat ddng san xuat kinh doanh. Khi phat hien thay giao dich khdng ddm bao nguyen tac ddc lap, kiem todn vien phai tim hieu de xac dinh ban chat eua giao dich. Vi?c phan tich, so sanh phdi dam bdo tinh tUdng ddng gifla ddi tupng so sanh ddc lap va giao dieh lien ket, khdng cd khac biet anh hUdng trpng yeu den mflc gid, ty suat Ipi nhuan hoac ty le phdn bd Idi nhu^n gifla cdc ben. Trddng hdp cd khac bi?t anh hddng trong yeu den mdc gid; ty suat loi nhuan hoac ty le phdn bo Ipi nhuan. phdi phan tich. xdc dinh vd thUc hien dieu chinh loai trfl khde biet trpng yeu theo eae yeu td so sanh va phu hpp vdi tdng phUdng phdp xac dinh gia glao dich hen ket.
TrUdng hop thUc te thUc hien eua eac ben lien ket khde vdi cac quy dinh tai hop ddng. vdn ban. thda thuan thi cdc thdng tin thu thap dddc ve thUc te thUc hien cua cdc ben la ed sd de phan tich, so sdnh. lUa chpn phUdng phdp xdc dinh gid giao dich hen ket cua ngddi npp thue. TrUdng hpp thUe tien thUc hien cua cae ben lien ket khdng phu hdp vdi nguyen tac Ung xfl kinh doanh gifla cae ben ddc lap thi ap dyng nguyen tac giao dich ddc lap vd bdn chat quyet dinh hinh thfle de xdc dinh lai giao dieh hen ket va rui ro kinh doanh ma eae ben phdi gdnh chiu. Trong trUdng hdp cdc giao dieh lien ket va rui ro phan bd khdng phdn anh dung ban chdt quan he kinh te. tai chinh, thddng mai gifla eac ben ddc lap. giao dich Uen ket va rtii ro kinh doanh dupc xdc dinh va phdn bd lai de thdc hien phdn tich so sanh. lUa chpn phUdng phdp xdc dinh gia eua ngddi npp thue.
•i. Mot so giai phdp
De tdng cddng cd sd thUc tien. cae vdn de Iv ludn cua de tdi cdn dUpe cy the qua viec td chflc
:« m
kiem tra, ddi chieu cac doanh nghiep c6 dau hieu lien ket chuyen gia. De thdc thien dddc muc tieu tren, can cd nhflng giai phdp sau:
Nhdm gidi phdp ve'phdp ly. ve qudn ly nhd n Udc:
- Phdi hodn thien va bd sung cdc qu)' dinh ve phap luat trong viec qudn ly eac doanh nghiep cd hoat ddng li^n doanh lien ket chuyen gia cho nhau;
nhflng npi dung can hodn thien hanh lang phap ly ve ehdng chuyen gid bao gdm: Trong Luat Qudn ly thue can thi^t phai bd sung ve Dieu luat ehdng chuyen gia, Id cd sd quan trpng trong viec chdng chuyen gia;
trong viec xd ly vi pham trong chuyen gia, can cd mflc xd phat thich dang, du manh de ran de.
- Phdi quy dinh cu the hdn trong trach nhiem phdi hpp cung cap thdng tin eua CRC ca quan quan ly. Ddy Id mpt trong nhflng ngudn thdng tin cd tinh phdp ly eao, dang tin cay vd Id ca sd bang ehflng de dp dung trong ehdng chuyen gid. Neu trach nhiem eua cac cd quan ed thdng tin thieu nhiet tinh trong eung cap tai lieu se dnh hfldng rat Idn trong ket qud kiem tra, ddi chi^u.
- Phai xdy dflng ddpc mot ca sd dfl lieu gia thi trddng, ty suat Ipi nhuan lam can cd de so sdnh
trong viec Idim tra ddi chieu tai cac doanh nghiep ed lien ket, quy dinh trach nhiem cu the cua tflng cd quan cd lien quan (Sd Tdi chinh. Cue Thue, Cyc Thdng ke...) trong viec xay ddng cd sd dfl lieu. Cd sd dfl lieu nay la mdt ngudn thdng tin het sdc quan trong trong viee xfl ly viec chuyen gid trong hen doanh lien ket, neu cdc cd quan quan ly cap nhat dddc he thdng gid thi trUdng bien dpng theo thdi gian thi nd trd thanh cdng cu ddc lue va ed tinh chat quyet dinh trong cudc ddu tranh chdng chuyen gid tai doanh nghiep.
- Bd sung va neu rd trong eae van ban quy pham phap luat, cdc dieu khodn trach nhiem cua cO quan Kiem toan nhd nddc trong viec kiem tra ddi chieu cac doanh nghiep cd lien doanh lien ket (hien nay chi mdi quy dinh la ben cd hen quan trong kiem toan thu ngan saeh).
Nhdm cdc gidi phdp doi vdi cdc doanh nghiep:
- Trong viec thdc hien cac chinh sach du dai ve nganh nghe, vung, mien can thu hep nganh nghe, linh vUc, dia ban nham giam eac ddi tuong cd dieu kien du dai de thUc hien hanh vi chuyen gid.
NGHIEN CCXI KHOA H p C KIEM T O A N j So 146 • thing 12/2019 t 33
NGHlfiN CtfU TRAO DOI
- Trong viec sfl dung hda don, cd chinh sdch khuyen khich cdc ddi tUdng tieu dung yeu cdu ddi tuong ban hang, dich vy cung cap hda don dung vdi sd Iddng, gid tri hdng hda da tieu dung, nhdm thu hep lupng hda ddn thfla do ngUdi mua hang hda dieh vu khdng ed nhu eau lay hda ddn.
Trong viec xae dinh trdeh nhiem eua cac doanh nghiep cd lien doanh lien ket, can phai ke khai day du cdc thdng tin ve gid giao dich ddi vdi cdc ddi tupng dd cd hen ket. them chi tieu so sdnh gid da thUe hi|n giao dich vdi gid binh qudn tren thi trddng.
Nhdm cdc gidi phdp doi vdi cdc cd quan qudn ly:
- Ddi vdi cac bd phan thupe ed quan quan ly can ndng cao trinh do nang Iflc eho can bd. Thdc hien dao tao, ddo tao Igi cho cdc cdn bd cdng chdc lam cdng tac quan ly thue, ve kien thdc chuyen gia mot each ed he thdng, Iflu trfl va nam bat eae bien ddng gid thi trfldng trong nUdc cung nhu ngoai nUde mdt each khoa hpc. cd td chflc, thfldng xuyen. Sfl dung kien thfle dflpc dao tao de hfldng dan tan tdm eho cac ddi tdpng ngUdi nop thue tudn thu phdp luat trong ke khai nop thue, tranh nhflng sai sdt khdng ddng cd.
- Ddi vdi cdc bp phan ed chflc ndng thanh tra.
Idem tra can phai xay dflng dupc dpi ngu tinh nhue, du ndng lUe can thiet trong viec ehdng chuyen gia.
thdnh thao ngoai ngd, gidi tin hpc, hieu biet sdu ve thue quoc te, ed day du pham chat dao dde, ban linh de san sdng dau tranh khi doanh nghiep cd sU day cdng ehudn hi de lach ludt, trdn thue.
Vdi mong mudn trang hi them kien thdc ve boat ddng chdng chuyen gia trong lien doanh, lien ket. bai viet dd nghien cdu va de xuat mdt sd gidi phap nham hodn thien ky ndng nhdn biet. Idem tra, ddi chieu ede doanh nghiep lien doanh lien ket cd hdnh vi chuyen gid cho nhau. Nhdm tdc gid hy vong bai viet se Id tdi lieu tham khdo cd gia tri d^ cdc Kiem toan vien tham khdo, flng dung trong thfle t^ kiem todn.
TAI LIEU THAM KHAO
1. Ludt Kiem todn nhd nddc sda doi ndm 2015;
2. Cdngvdnsd275/KTNN-CD ngdy 18/3/2016 long Kiim todn nhd nddc ve viec hUdng ddn ndng cao hieu Idc cdng tdc kiim tra, ddi chieu so lieu bdo cdo cua ngddi nop thui khi kiim todn tai cd quan thue, cd quan hdi quan trong cupc kiem todn ngdn sdch dia phUdng;
3. Cdc Luat, Bp ludt lien quan da dUdc Quoc hpi thdng qua;
4. Cdc Quyet dinh cua Tong Kiem todn nhd nddc ve cdc quy trinh, quy chi tdc nghiep;
5. Cdc Thdng tU lien quan cda Bp Tdi chinh;
6. Nghi dinh so 20/2017/ND-CP ngdy 24/02/2017 cua Chinh phu quy dinh ve qudn ly thui doi vdi doanh nghiep cd giao dich liin kit;
7. Chuyen gid vd kiem sodt chuyin gid trong cdc doanh nghiep d Viet Nam, NXB Dqi hoc Kinh tcQudcddn (2016);
8. Nhan dien cdc thu doqn trdn thui, trdnh thui cua cdc cdng ty da quoc gia hoat dpng tren Idnh thd Viet Nam, NXB Bdch Khoa Hd Npi (2016);
9. TrUdng Thi HUdng Giang, De tdi nghien cdu khoa hoc cdp Bd ndm 2014;
10. Bdo cdo ddnh gid thUc trqng qudn ly thui hoat dpng chuyin gid tai Viet Nam giai doqn 2006-2010 vd dinh hUdng ndng cao hieu qud qudn ly thue ddi vdi hoat ddng ndy trong giai doqn tdi cua Tong Cue thui ndm 2011;
11. Ernst 8t Young "Transfer Pricing Global Reference Guide", Februry 2013;
12. Savita A. Sahay, Financial Controland Transfer Pricing, Rutgers University, Janice Levin Building, Piscataway, NJ 08854;
13. OECD, "Review of comparability and of profit methods: Revision of chapter I-IU the
Transfer Pricing Guidelines, 22 July 2010;
14. OECD, Transfer Pricing Methods. July 2010.
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