M6t so giai phap Idem soat hoat dong chuyen gia cua cac doanh nghiep 6Vi€t Nam hien nay
P(JS.TS. Nguygn HQu Anh Truang Dal hgc Kinh t^ Qufi'c Dan
I.Datvande
Hogt ddng chuydn gii hong doanh nghidp hidn nay dang dien ra tinh vi vdi nhidu hinh thue khic nhau.
Cae doanh nghidp ed qui mO ngay eang ldn, co e i u td chue ngay eing phflc tgp, hoat dOng mua ban hong nOi bO don vj didn ra phd bien. Gii chuydn giao dugc doanh nghidp xae djnh theo cich cd Igi eho muc dieh ctia hg (tdi da h o i gii trj tdng tii sin ctia tap doan, giam thue dd tdi da h o i Igi nhuin eua tip doin...) nhung gii dd ed thd dua ra nhflng thdng Un Ifch Igc eho ndn kinh td vi khdng phin i n h mOt eieh hgp ly gia tri that etia giao djch cting nhu i n h hudng khdng nhd ddn c i c bdn cd Igi ich lien quan nhu n h i nude, eie ed ddng, n h i diu tu, v.v. Tfl do, mOt ydu ciu tat yeu duge dit ra la lim thd n i o dd kidm soil dugc hoat ddng chuydn gii nhim myc tidu dn djnh v i phit tridn kinh td ctia dit nudc. fliy l i mdt vS.n di d i v i dang duge e i e co quan quin Ij' n h i nude d e i e nudc cd nen kinh td ttij hudng phat tridn khdng ngflng dua ra cie bi§n phip v i cdng ey nhim han ehd sy lgm dyng ddi vdi gii ehuydn giao tfl phia c i c tip doin. Tgi Viet Nam, c i c co quan chuc ning nha nude nhu Tdng Cyc Thud v i Cyc Diu tu nudc ngoai d i rit quan tam vi nd lye tti liu dd x i e iip cich thflc kidm soit hogt ddng ehuydn gia hong c i c doanh nghiep nhimg vin edn nhidu vin dd can giii quydt do thyc td hoat ddng chuydn gii khdng ngflng didn tien phuc tgp. Tr6n co sd ly luin v i thyc tidn ve kidm soit hogt ddng chuyen gii, bii viet sd lim rd c i c nOi dung ctia kiem soit chuydn gia, cac vin ban phip ly vd kidm soit hoat dOng ehuydn gii, v i de xuit mdt sd giii phap nhim ting eudng kidm soit hogt dOng ehuydn gii efla e i e doanh nghidp d Viet Nam trong Uidi gian tdi.
2. Noi dung i(iem seat iioat dong cliiiyen gia cua cac boanii ngiiiep
Kidm soit ehuydn gia efla c i e doanh nghiep cd hai ndi dung li (i) Xiy dyng, hoin ttiidn phap luit vd kidm soit chuydn gii; OD Thye hidn giim sit, kidm tra, ttianh ha hogt ddng chuydn gia v i xfl ly vi phgm phip luit vd kidm soit chuydn gli. Trong dd, nOi dung xiy dyne v i hoin ttiidn phip luit vd kidm soit chuydn gii ttiuOc hich nhiem ctia Cd quan lip phip v i c i c eo quan dugc co quan lip phip tiy quydn, edn nOi dung
to cJitic thye hidn kidm soit chuydn gii thudc vd hich nhiem ctia co quan hinh phip e i p tmng uong va dja phuong hong do chfl yeu la hieh nhiem cua co quan thue.
Thfl nhit, xiy dyng v i hoin thien c i c vin b i n quy pham phip luat vd kiem soit chuydn gii
Diy Ii nOi dung tgo ra ndn tang phip ly eho viOe td chuc thyc hidn kiem soit chuyen gia etia e i e ca quan nha nude ed tham quydn. Vin b i n quy pham phap luit thd hidn rd quan didm vi chinh sich cfla Nhi nudc ddi vdi linh vyc chuydn gia v i kidm soit chuydn gii. Vin b i n quy pham phip luit vd kidm soit chuydn gia quy dinh rd pham vi didu chinh, nhflng ddi tugng phii tuin thti quy djnh kidm soit chuydn gia, quydn, nghia vu ctia nhting ddi tugng thudc phgm vi kidm soit ehuydn gii, quydn v i nghia vu etia co quan thue vi cie CO quan nhi nudc ed lidn quan trong kidm soit chuydn gii d c i e doanh nghidp lidn kdt.
Thti hai, Td ehtic giim sit, kidm tra, thanh ha boat ddng ehuyen gii va xti ly vi pham phip luit ve kidm soit chuyen gii
Td chue giim sit, kiem tra, thanh iia boat ddng chuyen gii v i xfl iy vi phgm phip luit vd kiem soit ehuydn gii li hoat ddng thuOc ehtic hich cfla co quan hanh phip. Theo thdng 16 eie nude, hogt ddng niy thuOe hieh nhiem ctia co quan thud nOi dja va mdt sd CO quan b i o vO phip luit. Ndi dung kidm soit nay bao gdm nhidu cOng viee cu ttid nhu:
Mgt li, xiy dyng v i hgin thien td chue bO miy kidm soit chuyen gli v i bd tri ngudn nhin Iyc kidm soit chuydn gii: Ndi dung niy Hen quan ddn viec Uiidt lip bd miy v i phan cdng nhidm vy eho cie bO phin ed lidn quan trong td chflc thyc hien kiem soit chuydn gii eflng nhu bd tii lyc lugng c i n bd cho c:ic bd phin ed ehtic ning thyc hidn kidm soit ehuydn gii..
Hai Ii, xiy dyng vi hoin thidn quy tiinh kidm soit chuydn gii: Quy tiinh kidm soit chuydn gii li toan bd c i e cdng vide v i trinh ty thye hidn eie edng viec cting nhu hieh nhidm va cich thtic phdi hgp efla c i c bO phin ehtic ning hong eo quan thud v i c i c co quan, td chfle cd lien quan trong kidm soit chuydn gli.
Thdng thudng, trich nhidm xiy dung quy trinh kidm Sdit ehuydn gii dd td ehtic ttiyc hien ttidng nhat hdng
-t Tt B H A U A - T H A I BlNH DUaUB
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NGHIEN Cl/U
e i nudc l i ctia co quan thud cip tiung uong.
Ba la, td ehtic ttiu ttiip va xfl ly ttidng tin: Thdng tin eang chinh xic, tmng thyc, kip thdi v i diy dti thi cdng tic kiem sdit chuydn gii cang dgt kdt qui tdt, va ngugc lgi. Thdng tin vd doanh nghiep lidn kdt vi cic giao dich lien kdt hude het dugc thu thip hr hd so khai thud vi b i o eio tai chinh ctia cic doanh nghiep- Ngoii ra, thdng tin cdn dugc thu thip iix ddi tic ctia cie doanh nghiep, tfl eie co qucin quan ly nha nude vi tu CO quan thud cac nudc Idiic.
Bdn li, giim sit tuin thti phip luat ve kiem soit ehuydn gii: Be kiem soit ehuydn gii, phip luit etia eie qude gia thudng ydu cau cic doanh nghidp lidn kdt pbii kd khai eae giao djeh vdi eae ben ed quan hd lidn kdt vi tu xae dlnh gii giao djeh theo gii thj trudng hdn CO sd i p dyng cie phucmg phip xic djnh gii thj trudng dugc quy djnh hong vin ban phip luit cua mdi qudc gia.
Nim li, kidm tra tuin thu phip luit vd kidm soit ehuyen gii: Trdn eo sd hd so tii Ii6u ke khai ctia doanh nghiep, co quan thud phii thyc fiien kidm tra, xem xet, ddi chidu thye td hogt ddng ctia doanh nghidp vdi hd so kd khai thud cfla doanh nghiep xem ed dung thuc td khdng.
Siu li, thanh ha ehuydn gii: li hogt ddng thanh ha chuydn de vd ehuyen gii nhim phit hifin vi xfl ly nhflng hinh vi vi phgm quy djnh eua Nhi nudc vd kidm soit chuyen gii vi xic djnh gii giao djeh eae bdn cd quan hd lien kdt theo nguydn tic gii thj trudng ty do. Thanh ha chuydn gii thudng duge thue hidn hfin Cd sd kdt qui kidm tia tgi bin vi cic thdng tin dfl lidu tti quin ly ke khai thud ddi vdi cic docmh nghiep cd diu hieu ehuyen gii.
Biy la, td ehue dim phin APA (Advanced Pricing Agreement): li co che thda thuin trudc vd gia giao djch cua cic bdn cd quan he lien ket gifla doanh nghiep cd quan he giao dich Uen ket vdi co quan thud ctia mOt qudc gia hoic gitia doanh nghiep ed quan hd giao djch lidn kdt vdi co quan thud etia 2 qud'c gia cd lidn quan ddn giao dich ctia cae ben cd quan he lien ket. Tren eo sd du lieu ke khai etia doanh nghiep, cie CO quan thue (hoic co quan thud td ehtic dim phin vdi doanh nghidp) xic djnh trudc gii ctia cic giad dich gifla doanh nghiep dd vdi mOt hoic mdt sd ben ed quan hd lidn kdt.
Tim li, xti ly vi phgm phip lugt ve kiem soit ehuygn gii: Tuy ttieo phap luit ctia mdi qude gia ma hinh vi vi pham phap luit vd kiem soat chuyen gii ed tti^ duge xti ly khie nhau. Thdng ttiudng, khi bl ehting minh d i vi phgm phap luit vd kiem soit chuyen gia, ddi tugng vi phgm se bl phgt ve vi pham thti tue, hi tiny thu ttiud, bi phgt chgm nop thud. Mdt sd qudc gia cdn xti phat khai ttiieu ttiud hoic thim chi xti phat tuong tix nhu hanh vi hon ttiue. Trong mOt sd hudr^
hgp die bidt nghiem hgng, ddi tugng vi pham cdn bi
xti ly hinh sy.
3. Nlgj so' giai ptiap niiam kiim seat iioat dong chuyen gia
Thfl nhat, hoin thien eac qui djnh phip ly vd kiem soat hogt ddng chuyen gia
Do tie dOng Udu cyc cfla chuydn gii hen nhieu khia egnh khic nhau nhu lam thit thu ngan sieh nha nude, giao djch khdng phin inh dflng bin chat ctia tiu trudng, bdp meo vi lim sai Idch eie thdng tin kinh td, v.v. nen cic doanh nghidp vi pham vd chuydn gii ndu chi hi xu ly vi phgm vd ndp thud duge qui dinh hong Lugt Quin ly thud l i ehua dti, ein bd sung didu luit ve ehdng ehuyen gii vio Luit Quin ly thud nhim bio dim CO sd dn djnh liu dii cho kiem soit nhi nudc hogt ddng chuydn gii. Cin bd sung qui dinh vd hich nhiem phdi hgp eua cac eo quan (nhu ea quan hai quan, eo quan cdng an, co quan quin ly dau tu, vien kiem sit,...) vdi eo quan Uiud hong vide thue hien thanh ha kiem ha hoat dOng cd dau hidu chuydn gia.
Luit Chdng chuydn gia se md rdng phgm vi kidm soit (theo eie tic ddng etia hogt ddng chuyen gii), ehu thd kiem soit (so vdi hidn nay l i Co quan thud) vi qui djnh trieh nhidm phdi hgp giua cic chfl th^ kiem soit, tti dd kidm sdit nhi nudc ddi vdi hoat ddng chuydn gii se toan diOn hon vi iiieu lye hon. Bi thyc hidn kidm soat hogt dpng chuydn gii theo nhi^u tic ddng, cd the thidt lip co quan chuydn hich vd ehdng chuyen gii d cap qudc gia v i cap tinh thinh phd. Co quan nay se cd trich nhiem theo ddi tinh hinh chuyen gia; cd nhidm vy kdt ndi, phdi hgp cic co quan ehtic ning nhi nude ed lidn quan nhu eo quan thud, hai quan, eo quan quin ly diu tu, eo quan edng an, vien kidm sit, toi in, ngin hing, cie co quan tmy^n thdng... trong viec thanh kidm tra dd phit hien cic vi phgm ve gii chuydn gia; cd trich nhiem nghien cuu vi dd xuat cic qui djnh phip ly mdi phfl hgp vdi didn tidn thye td ve chdng chuydn gii.
Thti hai, xiy dyng co sd dti lieu vd gii eho cic giao dich
Co sd dfl lieu tdt ed inh hudng rit tieh cue ddn kidm Sdit nha nude boat dOng chuydn gli. Co sd dti lieu eung eip thdng tin vd gii thi trudng cd thd so sinh duge, tgo didu kien eho viec dinh gli cic giao djch vdi bdn lidn ket dugc kd khai. Hien nay, cic co quan chflc ning (nhu eo quan Uiud, tii ehinh vit gii, thdng kd, CO quan kidm toin) hiu nhu ehua xiy dyng dugc CO sd dti lidu vd gii c i cic lugi hing hoi duoc giao djch giua eie edng ty ddc lip vi cie cdng ty lien kdt vdi nhau. Co sd dti lieu cfla cd quan Thud hien luu giti cic thdng tin, du lieu lidn quan ddn viec xac djnh nghia vy thud cua eae doanh nghidp do eo quan thud thu thip, phin tich, Iuu gifl, cip nhat vi quan iy tfl cic ngudn khac nhau. Vi vgy, khi dinh gii mOt nghiOp vy mua bin ndi bd, cic eo quan ehtic ning rit khd khin trong tim gii Uiam khio dd ddi chidu vi dinh gii gii
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TC CMAU A - THAI E M DLrONB (THJchuydn giao Uiyc td hach toin. Didu nay d i e bidt khd kW giao djeh vdi ben lien ket d nudc ngoii vi sin phim dich vu cd hnh chit d i e thfl. Trong nhieu trudng hgp khi ddanh nghiep khdng thd eung eip thdng tin so sanh hoic thOng tin doanh nghiep cung cap khdng cd do tin ciy cao, co quan chfle nang sd sti dung dfl lidu ctia minh dd lam ca sd dinh gii. Do tim quem tigng ctia CO sd dti lieu trong kidm soit hoat dOng chuydn gii, vide xiy dyng cd sd du lieu vd gii li vin dd can thye hidn.
Thti ba, ting cudng giim sit, thanh tra vi kidm ha viec xie dinh gia chuydn nhugng va tidp cin theo djnh hudng rfli ro
Do viec thyc hien thanh kiem tra li tdn kdm vd thdi gian vi chi phi, khd thye hidn ddi vdi tit e i c i c giao dieh ed quein he vdi ben lien kdt, ndn can x i c djnh hgng tim ctia hogt ddng thanh kiem ha de phit huy hieu lye cfla hogt ddng thanh kidm tra. Do dd, hogt ddng thanh kiem ha cin tgp tiung vio cie giao djeh vdi ben lien kdt ed rfli rd cao nhu giao djch cua cic doanh nghidp thudng xuydn b i o Id, bid 16 ma lidn tyc md rdng hogt dOng sin xuit kinh doanh, doanh nghiep cd gii tri vdn im, doanh nghiep ed Igi nhuin thip bit thudng so vdi mtic chung ctia nginh, giao djch vdi bdn lien ket vdi muc gii thip hon gii thi tiudng khi ben lien kdt hoat dOng d mdi tnrdng cd thud suit thud TNDN ttiip...
Bdn cgnh vide xic dinh trgng tam ctia thanh kidm ha, nhin td con ngudi cflng ed i n h hudng Idn den hieu luc cfla edng tic thanh kidm tra, Do boat ddng tiianh kidm tra gii chuydn giao ddi hdi kidn thuc chuydn siu vd djnh gii, ning cao ning lyc ehuydn mdn va dgo dflc nghe nghiep eho ein bO thanh tra kidm tra gii ehuydn nhugng la van dd thiet yeu. Vide nang cao ning luc ehuydn mdn cd thd thdng qua md rdng hdn nfla hgp tic qude td, gui ein bd di dao tgo nudc ngoii, md eac cudc hdi ttiao, chuydn de de Uao ddi kinh nghiem... Do gii ehuyen giao l i pham titi phtie tgp, lidn quan ddn d i e tinh ctia sin pham djch vy duge chuydn giao, lidn quan den die diem thi tiudng cfla sin phim dich vy duge chuyen giao, chinh sach kd toin cfla tung qudc gia do dd ddi hdi kidn ttiflc v i kinh nghidm rat siu cua can bd ttianh ya kidm ha, hong khi vin de ehuydn gii edn rat mdi vdi Viet Nam Dd viy, moi ehuyOn vidn ein dugc dao tao ve ehuydn mdn, cflng nhu trang bi phuong tidn lim viee tdt hon hidn dai ban nhim nim bit vi cip nhgt kjp ttidi ve gii ea ttii mrdng the gidi. Ngoii ra, viee hiydn ehgn nhan su va dao tgo nhin sy cflng ein duge Uiyc hidn theo budng b i o dam chuyen mdn d i p flng ydu ciu cdng viee. Vide dio tgo phuong phip, ky Uiuit ttianh ya theo djnh hudng nii ro cin dugc thyc hien cho can bd thanh ha dd ed khi ning nhgn didn tdt nhflng giao djeh ed rfli ro cao vd khi ning ehuyen gii.
4. Ket iuan
Bii viet d i lim rd cie van de eo bin vd chuydn gii thdng qua nghidn cflu vd kiem soat chuydn gii, tphin tich eie nOi dung eua kidm soit chuydn gia, v.v... Trdn CO sd dd, bai viet d i de xuit mOt sd giii phip khi ttii nham ting cudng kidm soit nhi nudc ddi vdi hoat ddng chuyen gii hong doanh nghidp hong dieu kien nen kinh td nudc ta dang hdi nhip ngay cing siu, rOng vdi Idnh te thd gidi gdp phin phit tridn kinh td - x i hdi nhanh vi bdn vflng d Vidt Nam hong thdi gian tdi./.
Tai iieu tham ichao
1. Nguyen Thj Phuang Hoa - chti nhiem (2012), Ting cudng kidm soit nhi nude ddi vdi hoat ddng chuyen gii trong doanh nghiep hong dieu kidn hOi nhip kinh td d Viet Nam, Dd tii ngtiidn etiu khoa hgc cap Bd, Bd Giid due.
2. Nguydn Thj Thuang Huyen va Phan Thi Thinh Duong (2012), Cie qui dinh vd kiem soit ehuyen gia d Viet Nam - MOt sd van dd dgt ra, Ky yeu HOi thao khoa hgc, Nhi xuit b i n Tai ehinh, y.41-53.
3. Phan Thi Thinh Duong (2010), Phip luit kidm soit chuydn gii d Viet Nam, Luan an Tidn si Luit hgc, Dgi hpc Luit, Ho Chi Minh.
4. Nguydn Thi Kim Anh (2013), "Chuydn gia vi chdng chuyen gii cua cic edng ty xuydn qudc gia tai Viet Nam", Tgp chi Nghien cflu kinh td, sd 4, tr. 47-53
5. Le Vin Ai (2012), Mgt sd vin dd co bin vd chuyen gii ddi vdi doanh nghiep FDI, Ky ydu HOi thio khoa hpc, Nxb Tii chinh, tr. 61-67.
6. Schoderbeck, Peter P. Rehard A. Cosier and John C. Aplin (1988), Management, Hareourt Brace Jo
— Vanovich Publisher, Florida.
7. OECD (2012), Dealing Effectively with the Challenges of Transfer Pricing, OECD, Paris.
8. UN (2012). Practical manual on transfer pricing for developing countries. The subcommittee on Uans- fers pricing - United Nations.
