^ ^ T R U d N G DAI HOC Q U 6 C T E H 6 N G B A N G
NGAN CHAN CHUYEN GIA TRONG CAC DOANH NGHIEP CO VON DAU TU^ NU^OfC NGOAI KHU VlTC TP. HO Cffl MINH
PREVENTION OF TRANSFER PRICING TAX ISSUES IN FOREIGN-INVESTED ENTERPRISES IN HO CHI MNH CITY
MAI THJ TRlfC NGAN <*>
TOM TAT
Hi$n tuong chuyin gid trong cdc doanh nghiep (DN) cd vdn ddu tu nude ngodi ngdy cdng gia tdng vdi cdc thu thudt ngdy cdng tinh vi ldm ngdn sdch thdt thu vd chin ep cdc DN trong nude.
Do dd, viec tdng cudng kiim sodt de ngdn chan hoat dpng chuyen gid cua cdc DN cd vdn ddu tu nude ngodi ludn Id mdi quan tdm hdng ddu cua cdc co quan hiru quan Viet Nam.
Nhung hien tai, cdc hogt ddng kiem sodt, ngdn chan chuyen gid d cdc cdng ty co vdn ddu tu nude ngodi vdn chua dat hiiu qud vi nhiiu ly do nhu: Chua cd cdc vdn bdn phdp ludt quy dinh cu the cdc ndi dung cdn kiem sodt vd che tdi ddi vdi hogt ddng chuyin gid; chua cd suphdi hpp chat che cua cdc ca quan hiru quan; co sd vgt chdt, ky thugt cung cdp cdc thdng tin phuc vu cho cdng tdc kiem sodt chuyen gid con nhieu bdt cap.
Tit" khda: Chuyen gid, trdn thue, doanh nghiep cd vdn ddu tu nude ngodi,...
ABSTRACT
Transfer pricing in foreign-invested enterprises increases gradually with intricate tricks, causing lost to the State budget and obstructions to other local enterprises.
As a result, Vietnam competent authorities always prioritise the improvement in control and prevention of transfer pricing in foreign-invested enterprises.
Nevertheless, the current control and prevention of transfer pricing in foreign- invested enterprises have not yet reached the expectation, due to various reasons, such as the lack of legal framework relating to specific contents of the control activities and the penalties imposed upon the transfer pricing; the lack of close coordination amongst the competent authorities; as well asthe lack of technical facilities in order to collect precise information and evidence relating to pricing transfer, etc.
Keywords: Transfer pricing, tax evasion, foreign-invested enterprises
LMddau
Hoat dpng cua cdc doanh nghiep (DN) cd vdn ddu tu nude ngoai da gdp phdn vao su phdt tiien kinh tl Viet Nam (VN), tac dpng khdng nhd din qua tiinh ehuyin djch CO cau kinh te. Khdng chi don thudn ddng gdp vdn ddu tu cho nin kinh tl khi ndi luc cua Viet Nam chua dap ung du nhu cdu ma kem theo dd edn la cdng nghe, ky thu?t, phuang thuc qudn ly cho ta nhanh ehdng tilp can vd nit ngdn khodn each dl dudi kip cac nude tien tiin.
Nhung ben canh cdc mat tich cue dd, tiong qua trinh san xudt kinh doanh, cac edng ty cd vdn dau hi nude ngoai ciing gay nen nhilu he luy nhu pha hoai canh quan, gay 6 nhiem mdi trudng, Idn dp cae doanh nghiep tiong nude. Nhung nghiem tipng nhdt Id khdng ttiuc hien ddy du eac nghia vu ddi vdi Nha nude qua cae hanh vi nhu ehuyin
E a l s o 03 - THANG 9/2015 (*} Tiln si, Truong Khoa Tai chinh Ngan hing & K I todn kilm toan, Truong DHQT Hdoe B ^ g
TAP CHI KHOA HQC DHQT H 6 N G BANG
gid, trdn thue, gdy thdt thu cho ngan sach. Chinh vi vdy, viec kilm soat de ngdn chan hdnh vi chuyen gid cua ede DN cd vdn ddu tu nude ngodi hien Id mdt tiong eac mdi quan tam hjmg ddu eiia ede eo quan hiiu quan nhu hdi quan, thul vu-
The nao Id chuyen gia, boat ddng ndy cd loi gi cho DN cd vdn ddu tu nude ngodi vd gay tac hai gi ddi vdi nin kinh tl VN?
Trong "International Taxation System" (2002), Andrew Lymer & John Hasseldine da xem chuyin gid Id vi6c thue hipn chinh sdch gid ddi vdi hang hda, dich vu vd tdi san dupe chuyin dich giiia eac thanh vien trong tap doan bien gidi, khdng theo gid thi trudng nham tdi thieu hda sd thue phdi npp todn cdu ciia cdc edng ty da qudc gia.
Ndi each khac, DN tiiuc bien hdnh vi ehuyin gid dl thay ddi gid tri trao ddi eiia dich vu, hang hda, tai sdn vdi cac ben lien kit ma khdng tiieo gia thi trudng. Su thay ddi gia tri nay ddn din xu hudng lam chuyin ddi tdng sd thul phdi nop cua hp sao cho nghia vu thue dupe chuyin tii noi cd miic thul sudt thul thu nh^p DN cao sang noi cd miic fliue sudt thul thu nhap thdp hon hoac ngupe lai va muc dich cdt loi la tang tdng Ipi ich cudi ciing: tang tdi da loi nhuan cua DN.
2. Cac hinh thirc cua hoat dong chuyin gia
Ho^t ddng chuyin gid thudng thi hipn dudi nhilu hinh thiic nhung thdng dung nhdt Id ehuyin gia gay Id vd chuyin gid nang lai.
2.1. Hinh thirc chuyen gid gdy Id: Day Id hinh tiiiie ma cac cdng ty da qudc gia thudng su dung vi nd don gidn, dl tiiuc hipn. Bilu hien cu thi aia hinh thiic nay la:
+ Chuyin gid thdng qua chuyin giao nguyin vgt lieu, vdt tu. Khi chuyen giao nguyen vdt lieu, vdt tu cho edng ty tiong tap doan d nude tilp nhdn ddu tu, cdng ty mp da ddy gid ddu vao tang cao hon nhdm muc dich chuyen loi nhuan tir cdc nude ed thul sudt thul thu nh|ip doanh nghiSp (TNDN) cao sang eac nude cd thul sudt thul TNDN thdp.
+ Chuyen gid thdng qua gdp vdn ddu tu bdng tdi sdn, nhdt la tdi sdn cd dinh: Dua cdc mdy mdc thiet bi, day chuyen san xuat, da qua su dung vao nude tiep nhdn ddu tu de gdp vdn trong eac boat dpng lien doanh va dmh gia cao ban nhieu so vdi gid thuc te. Day la hanh vi gian tra, thieu trung thuc ddn den bach todn Id trong kinh doanh (chi phi cao) nhung Id Id gid nhung lai that.
+ Chuyen gid thdng qua hinh thuc cung cdp dich vu: Cdng ty me cung cdp cho cdc cdng ty trong tdp dodn d cac nude tilp nhan ddu tu ede dich vu thudng la khdng thi xac dinh duoc gid cd nhu: thue chuyen gia, ddo tao nhan vien, dich vu hd trp ky thudt, hd trp phuang thiie quan \^ vdi miie gia cao ngdt dupe xem la chi phi chuyen trd edng ty me d nude ngoai nhdm nit bdt loi nhuan vl nude md khdng phdi nop thue TNDN.
+ Chuyin gid thdng qua chuyin giao cdng nghi vd cdc tdi sdn sd hiru tri tu?: Cdng ty mp chuyen giao cdng nghe sdn xudt vd thu phi ban quyen, phi thuong hi$u, nhan hipu, phi phan mim qudn 1;^ vdi gia rdt cao nham chuyen Ipi nhuan v6 nude qua hhih thuc tiianh todn ehi phi.
+ Chuyin gid qua cdc hinh thuc ddu tu vdn kinh doanh vd trd lai vgy: Cdng ty me cho edng ty trong tap dodn d cac nude tilp nhdn ddu tu vay vdn de kinh doanh vd tinh lai vay rdt cao ciing nhdm muc dieh tdng ehi phi de chuyen Ipi nhuan ve nude
2.2. Hinh thuv chuyen gid ndng lai: Ddy la thii thudt de cdng ty me ehuyin lai cho cac edng ty tiong t$p doan d cac nude tiSp nhan ddu tu 6& cdc cdng ty ndy ed kit qua kinh doanh tdt nhdm gdy uy tin, cung ed thuong hieu, nang cao ndng luc tdi chinh, tang siic canh tranh vdi cae cdng ty trong nude dl chiem Idy thi phan tiong 1 linh vuc kinh doanh ma hp xet tady cd nang luc cgnh tranh cao, dem lai Ipi nhuan kleh su. Nhung thyc tl cae edng ty da qude gia it khi sir dyng binh thiic nay.
SO 03 - THANG 9/2ni.i^ I C T
0 TRUdNG DAI HOC QUOC TE H 6 N G BANG
Qua phdn tich tren cho tiidy chuyin gid Id hanh vi gian tid tiong kinh doanh gdy tac dpng xdu din nin kinh tl ciia cac nude tilp nhan ddu tii nhdt la eac nude dang phat triln. Mpt mat nd gdy tiidm hpt cdn can thuang mai, gay thdt tiiu Idn cho ngan sdch, mat khdc ed thi gdy mdt can ddi trong co cdu vdn cua nen kinh tl vd tao san choi khdng binh ddng khi cac DN frong nude ehdp hdnh tdt cac quy dinh ciia phap ludt va thue hien du nghia vu ddi vdi Nha nude. Tu dd cac cdng ty da qudc gia dan tao till ddc quyIn Idn dp cac cdng ty tiong nude. NIU Id edng ty lien doanh, thi vdi hanh vi chuyin gid, cae edng ty da quoc gia se lam eho cdng ty lien doanh bi thua Id keo dai, vdn hap tac ciia cdng ty nude chu nha se teo ddn, ddn din mdt vdn, mdt quyIn kilm soat, ehuyin sang edng ty 100% vdn nude ngoai. Dd la hanh trinh thdn tinh ddi tac trong nude dupe thuc hien tinh vi qua thu doan chuyen gia.
Vi vay bdt ky qudc gia ndo cung can phdi kiem sodt gdt gao de phat hien va ngan chdn hanh vi chuyin gia cua eac DN cd vdn ddu tu nude ngodi.
3. Kiem soat boat ddng chuyen gia
Tren thi gidi dl kilm soat hoat ddng chuySn gid, td chiic Hop tdc vd Phat trien kinh tl (Organization for Economic Co-Operation and Development - OECD) da dua ra nguyen tdc gia thi trudng lam chudn mue khi xac dinh gid chuyin giao qudc te giiia cac cdng ty, tap dodn da qudc gia. Theo do, ed nhieu phuang phdp chuyen gia dupe dp dung dl 2 cdng ty eua 2 qudc gia lua chpn khi hpp tac ddu tu sao eho viec dinh gia chinh xdc tidnh hanh vi gian Idn man tra khi chuyen gia. Cd rdt nhieu phuong phap nhu: Phuong phdp gid ban lai (resale price method), phuong phdp gid vdn cpng lai (Cost-plus method), phuong phdp tach loi nhuan (Profit split method), phuang phap Ipi nhuan giao dich rdng (Transsactional net margin method).
Kem theo dd OECD ciing dl ra edng eu de kiem soat va ehdng ehuydn gia phu hpp vdi thdng le qude te va dupe eac nude thanh vien ehdp nhdn. Cdng eu dd la "Thda thuan trude ve phuang phap tinh gia" (Advance Pricing Agreement) gpi tat la APA.
APA la mdt thda thuan song phuang hoac da phuong giiia 1 cdng ty da qudc gia vdi ca quan thue eiia nude tiep nhdn ddu tu ve miic gia chuyen giao tdi san, dieh vu eho cdng ty con trong qudc gia dd tiong khoan thdi gian nhat dinh (thudng la 5 nam). APA s6 xae dinh ro loai tai san, dich vu nao la ddi tuong chuyen giao eua thda thuan, phuang phap va each thuc dinh gia cua cac thda thuan nay, ddng thdi cung xac dinh dilu kien khdng gian, thdi gian vd hoan canh chuyin giao. Dilu nay dam bdo su chinh xac cho cdng tac tinh toan va xac dinh miie thul lien quan giao dieh thda thuan vd tranh dupe thii doan chuyen gia.
d Viet Nam, de kilm sodt hanh vi ehuyin gia, nam 2005 Bp Tdi chinh da ban hanh thdng tu 117/2005/TT-BTC hudng ddn thuc hien xdc dinh gia thi trudng tiong giao dich kinh doanh giOa cae don vi liSn doanh, lien kit, din nam 2010 da ed thdng tu 66/2010/TT-BTC tiiay thi. Thdng tu 66 la eo sd phap ly dl ca quan hiiu quan (nhdt la CO quan thue) tiin hanh thanh tra cac edng ty trong dien nghi ngd cd sai trai tiong chuygn gia. Thdng tu nay ciing xdc dinh ro viec xu phat cac vi pham tiong chuyin gid vd quyen ban cung trach nhiem eiia eae co quan hiiu quan (nhdt Id co quan thul).
Cdn ve phuong phap dinh gid khi chuyin giao tbi Viet Nam khdng dp dung cac quy dinh ve gid thi trudng ciia OECD ma thudng dp dung phuong phdp "so sanh loi nhuan"
(Comparable profits metiiod). Phuang phap nay khi ap dung se dua tien gid dinh cac DN cd dac diem kinh doanh gidng nhau se ed xu hudng thu dupe loi nhugn tuong tu nhau trong mdt thdi gian nhdt dinh. Nhu vdy se chpn 1 ti-ong 2 ben cd lien quan din giao dieh de kiem tra. Miic gia tiii trudng dupe xae dinh bdng each do lai nhu?n ed till
I SO 03-THANG 9/2015
^ P CHI KHOA HOC OHQT H S N G BANG
thu dii^rc so v6i doanh thu ban hing cua c4c ben 1 each dpc lap. Phuong phap nay hi$n dupe 1 s6 nuac ap dung trong do co Hoa Ky.
Trong nhung nam qua, hoat dpng d4u tu nuoc ngoai da gop phSn thuc diy kinh tl Vift Nam phat triln. Rieng nSm 2013 da co hon 50 qu6c gia va lanh th6 da d4u tu vao Viet Nam voi cac du an thupe gJin 20 nganh san xuat, kinh doanh trong do Enh vuc cong nghifp ehS biln dupe quan tam hang diu. Rieng a thanh ph6 H6 Chi Minh (TR HCM), theo s6 li?u cua So K I hoach - Diu tu, nam 2013 toan thanh ph6 thu hiit gin 500 dyr an dau tu m(5fi voi tong von dau tu tren 1 ty USD. Nhu vay t6ng cpng TP.HCM hien eo gin 5.000 du an diu tu cua nuac ngoai eon hieu luc voi t6ng v6n diu tu tren 33 ty USD va nuac co von dau tu Ion nhat la Singapore.
Ben canh viec gop phin thiic diy kinh tl TP.HCM phat triln, cac cong ty co v6n dau tu nude ngoai trSn dia ban thanh phd, voi nhimg thu doan tinh vi trong hoat dpng chuyen gia cung gay nhilu thiet hai din ngan sach va chen ep cac DN trong nuac.
Mat trong nhung bilu hien co nghi vin chuyin gia bit minh ro ret nhit la cac DN v6n nuac ngoai thuang xuyen bao cao 15 trong nhilu nam liln, DN nao co lai thi ty suit Ipi nhuSn tren doanh thu khang dang ke, din din viec thue hien nghia vu thul hiu nhu khong cp. Cac DN nay thutog tap trung trpng linh vuc may mac, da giay, cang nghiep ehi biln...Dac biet, tai TP.HCM trSn 80% DN eo vin diu hr nuoc ngoai trong linh vuc may mac bao cao la trong luc eac DN trong nuac cung nganh diu co lai. Nhung dilu nghich ly la dii bao cap 16 trien miSn nhung cac DN nay vin tilp tue mo rong quy mo san xuat.
Bang 1: Ty If ciia cite DN c6 v^n daa tir nvdt ngoai nganh may, cff khi vh cdng nghiep che hien or TP.HCM bao lo
Ctiitieu Tong so DN S o D N b a o l o
N i m 2 0 1 I 100%
72%
N5m2012 100%
6 1 %
NSm2013 100%
58%
NguoQ: Bao cao cua cue Thue IP.HCM Bang 2: Ty If 119P thue/tbu nhap biDh quan cua cac DN c6 voo dau tv uirdv ngoai ngaoh cor khi va c6iig Dghf cbe bl^n so vdi DN trong mroc tai TP.HCM
chi tieu DN CO von nuoc ngoai DN trong nuoc
N i m 2 0 1 1 6,82%
24,30%
N i m 2 0 1 2 7,74%
26,45%
Nam 2013 8,15%
28,23%
Qua do ce thi thiy cac DN ce vdn diu tu nuac ngpai khu vuc TP.HCM thuong ap dung phuang phap chuyen gia gay 16 trong hoat dpng ciia minh bang each dinh gia bit hpp ly dl nang chi phi toi da nham t6i thieu hoa Igi nhuan thuc su din din t6i thilu hoa s6 thul phai npp. Mpt sa dien hinh eu the co the thay qua cac phuong thirc chuyin gia gay 16 nhu:
+ Chuyin gia thong qua nang gia tri v8n gpp: Nhu cong ty lien doanh gia eim Viet Thai khi ho?t dpng ben Thai Lan da gop day chuyin gilt mS dinh gia khlng 600.000 USD khi gia tri thvrc chi co 400.000 USD (nang gia 50%). Khach san lien doanh giOa Vina Group va Tong cang ty Du lieh SG, gia tri tai san gop von cua Vma Group chi co 2,9 trieu USD nhung da ke khing len 4,35 trieu (tang 46%). Khi nang gia tri v6n gop ben doi tac nuoc ngoai co ty 1? vin cao hon nen thudng nim quyIn kilm soat va dilu
SO 0 3 - T H A N G 9/2015 I
WfH
j^TRHflNG B»l HOC QUOC TE HONG BANGhanh hoat dpng DN va mac tinh thap ding dl bap cap 16 keo dai, ben lien doanh VN khong du nang luc tai chinh phai ban lai phan van gop.
+ Chuyin gia thang qua nang gid chuyin giao cong nghe: Nang gia chuyen giao cang nghe, thu phi cao ban quyIn la diln hinh chuyin gia tai cang ty lien doanh Nha may bia Vift Nam giua cang ty Thuc phim 2 va c6ng ty Heneiken Ha Lan sau nay Ha Lan da ehuyin nhupng cho Singapore voi v6n cua Sing chilm 60% . Trong qua trmh hoat dpng do phai chi tra ban quyIn san xuit qua cao lai tang din qua cac nam khien c6ng ty bao lo triln mien, phia VN chiu anh huong Idn tit thua 16 nhung dai tac vin binh chan nhu v ^ vi vin nhan tien ban quyen cao ngat ngudng.
Lien doanh giua Coca Cola - Chuong Ducmg cung rai vao tilth trang tuang tir, hi nang gia tri tai san gdp v8n va chi tra ban quyIn qua cap, lai bi dpi tac ap d^ng ehinh sach ban pha gia dl chilm Knh thi truong din loai bo cac nha san xuat npi dia ciing nganh nhu Hda Binh, Tribico.
Trude th\rc tr^ng nay, trong nhilu nam qua, eac ca quan hiru quan ma chu yeu la co quan thul da cd nhilu bien phap dl kiem soat ngan chan hanh vi chuyin gia cua cac DN cd vdn diu tu nude ngoai tren dia ban TP. HCM. Cy the nam 2012 da thanh tra hon 300 DN cd diu hieu chuyin gia truy thu gin 200 ty thul TNDN va thu lai hon 3 ty tiin hoan thue, phat cac DN vi pham gin 100 ty. Nam 2013 thanh tra gin 350 DN cd diu hi?u chuyin gia, dilu chinh giam 16 hon 3.000 ty dong, truy thu hon 210 ty tien thue va hon 3 ty hoan thue.
Qua thanh tra bude diu da cd tac dung ddnh dpng cac DN thudng xuySn khai Id, mpt sd DN da ce chuyen bien nhu Uf dpng dieu chinh lai gia ban, gia gia c6ng, dieu chinh lai kit qua hoat dpng kinh doanh (cd lai du con khiem tdn) va tich cue hon trong vi?c thvrc hi?n nghia v\i d6i vdi Nha nude.
4. Nhtrng ton tai va ban che ciia hoat dong kiem soat, ngan chan chuyen gia d cdc c6ng ty cd von diu tu nud-c ngoai
Cac boat ddng kiem spat, ngan c h ^ chuyen gia d cac cong ty cd vdn diu tu nude ngoai do cac ca quan huu quan thuc hien van edn nhieu tdn tai, ban che nhu:
+ Chua cd van ban phap ly cu the quy dinh viec quan ly gia tri chuyen giao hang hda, san pham gifia cac don vi lien ket nen cong tac kiem soat chuyen gia chua co so sd phap iy vimg chic nen nganh thul chira m ^ tay kilm tra. Ciing chua cd van ban phap ly nao quy dinh ro trach nhiem va quyen Ipi eiia co quan thue trong cdng tac chdng chuyen gia.
+ Ca sd vat chat ky thuat va ngudn dii lieu th6ng tin phuc v\i cho cdng tac kilm soat chuyin gia edn nhilu bit cap nhu : Thilu thdng tin ha trp cho viec ra soat thdng tin DN ke khai trong chuyen giao gia tri tai san nen thilu da lieu dl phan tich, so sanh khi thanh tra gia chuyin nhupng, nhit la th6ng tin vl ty suit loi nhuan binh quan ciia cac nganh nghl de sir dung khi kilm tra thul. Miic dp ting hop th6ng tin dii lieu cdn thip chua tich hpp dupe th6ng tin cua cac cua eae dii tac lien kit. Chua hoan thiSn he th6ng ca sd dii li$u cua nganh thul dl phuc vu viec kilm soat chuyin gia nen khd xae dinh gia thi trudng dai vdi cac tai san chuyin giao nhit la eac vat tu, thilt bi kh6ng cd ban t^i thi trudng VN.
+ Chua cd su hen ket, phdi hpp de kilm soat chuyin gia giiia cue Thul cac dia phuong va giOa thue vu VN va co quan thul nude ngoai noi tap dpan da qu6e gia cd try sd chinh.
+ Nang l\rc chuyen mdn cua can bp th\rc hien edng tie kilm soat ehuyin gia cdn ban che: Dii co quan thul cd t6 chuc cae lop tap huin, ren luy$n ky nang qudn ly thul
I S6 03-THANG 9/2015
TAP CHf KHOA HQC DHQT HONG BANG
nhung trinh do can bp am hiSu vl ludt thue qudc te edn ban che, hon nira, trinh dp ngoai ngG ed ban ciing la rao edn trong viec thuc thi nhiem vu Idem soat chuy§n gid d cac cdng ty da qudc gia.
+ Chua cd hinh ttuie xii phat hanh vi gian lan trong chuyen gid nen sau khi co .quan thue phat hi^n cCing khdng cd bien phdp che tai thich ddng. Trong khi 1 sd qudc gia trong khu vuc dd ed nhimg ehe tai rat nghiem khac nhu: Tai An Do neu chuyen gia Id de laeh thue thi miic ph^t la 300% sd thue bi Ideh. Neu cham nop thue se phai chiu lai sudt 18%/ndm. Tai Han Qude, tien phat Id 30% sd thue bi Idch, va khi ndp bd sung phdi chiu lai suat 18,5%/ndm. Tai Philippins mute phat tur 25-50% sd thuS hi lach vd khodn phat ehiu Idi sudt 20%/nam.
Cae vdn bdn phdp ludt cung chua quy dinh cho phep cae eo quan thue dupe quyen dieu tra khi xet thay DN cd dau bieu vi pham chuyen gid.
Thdi gian tdi, theo Bp Tdi ehinh, se cd nhieu DN ed vdn ddu tu nude ngodi het thdi han duoc uu dai thue TNDN, vi vay ede hdnh vi gian lan trong chuy6n gid, laeh thue cd thS ngay cang gia tdng vdi nhOtig thii doan tinh vi ban. Dd Id mdt thach thuc thuc su ddi vdi cae eo quan hiru quan nhdt Id eo quan Thue.
Vi vdy Chinh phii va cac Bp nganh lien quan cdn ed cdc bi?n phdp eu the khde phiic cac tdn tai tren de tao hanh lang phdp ly, eo sd vat chat eung nhu dao t^o can bp chuyen mdn phuc v\i tdt cdng tac kiem soat mdi cd the day lui, ngdn chan hanh vi chuyen gid trong cdc DN cd vdn ddu tu nude ngoai tai TP. HCM ciing nhu trong cd nude nhdm ehdng thdt thu ngan sdch, ddm bdo su cdng bdng vd canh tranh Idnh manh giiia cac DN nhdt la bao ve quyen Ipi chinh ddng cho ede DN trong nude.
TAI LIEU THAM KHAO Tilng Viet
[ 1 ]. Nguyen Thi Quynh Giang (2010), "Chuyen gid trong cdc cdng ty da qudc gia tgi VN", Luan van thac sT Kinh te, Trudng Dai hpc Kinh te TP.HCM.
[2]. Vd Thanh Thu, Nguyen Vdn Cuong (2013) "Chuyen gid vd kiem sodt gid a cdc DN FDI trin dja bdn TP.HCM", Tap ehi Phdt triSn vd Hdi nhap sd 13/2013 [3]. Le Xuan Trudng (2011) "Chdng chuyin gid d Viet Nam: Tiip tue hodn thiin
khung phdp ly vd cdc dieu kien thuc hien". Tap chi Tai chinh sd 5/2011.
[4]. Trdn Thi Thanh Xudn (2014) "Kiem sodt hogt dpng chuyen gid cdc doanh nghiep cd vdn ddu tu nude ngodi tgi TP.HCM", Ludn van thac sT Kinh te, Trudng Dai hoc Qudc tS Hdng Bang
Tilng Anh
[1]. Andrew Lymer & John Hasseldine (2002), The International Taxation System
S 6 0 3 - T H A N G 9/2015 j ^
