NGHIEN CLJU-TRAO DPI ;
Nhan dien hanh vi ban pha gia trong ThU6ng mai Quoc te
Ve cdch tinh todn chi phi thong thudng:
Trong viec tinh toan chi phi thdng thffdng, can chu y cic van de sau:
Thii nhal, cic chi phi thdng thffdng dffdc dnh toin tren cd sd sd sich va ghi ehep cua nha xua't khau hoac nha san xuat la ddi tffdng dang dffdc dieu tra vdi dieu kien la sd sich nay phu hdp vdi cic nguyen tac ke toin dffdc chip nhan rdng rii tai nffdc xua't khau va phan inh mdt cich hdp ly cic chi phi di kem vdi vlec san xui't vi bin hang hda dang dffdc xem xet. Cic cd quan cd tham quyen se xem xet tat ca cic bing chffng san cd ve viec phan bd chi phi, trong dd bao gdm ca cic bing chffng do nhi xua't kha'u hoic nhi san xua't cung cap trong qui trinh dieu tra vdi dieu kien la viec phan bd tren thffc te da dffdc nha xui't kha'u hoic nha san xual sff dung trong qui khff, die biet la sff dung trong viec xay dffng thdi gian kha'u hao thich hdp han mffc cho phep chi deu xiy dffng cd ban va cic chi phi phil trien khic, Ngoii cic khoan chi phi dffdc phan bd phu hdp theo quy dinh, cic chi phi se dffdc dieu chinh mot each thi'ch hdp ddi vdi cic hang muc chi phi khdng thtfdng xuyen dtfdc stf dung de lam ldi cho boat ddng san xua't trong Mdng lai vi/hoic hien tai, hoic trong trtfdng hdp cic chi phi trong thdi gian dieu tra bi anh htfdng bdi cic hoal ddng khi bat dau san xual. (Viec dieu chinh chi phi cho phii hdp vdi boat dpng khi bat dau san xuat se phan inh cic chi phi vao thdi diem cudi cua giai doan bit dau san xuat hoac, trong trtfdng hdp giai doan bat dau san xua't dii hdn giai doan den hinh dieu tra, thi phan inh cic chi phi tai thdi die'm gan nha't ma cic cd quan cd thim quyen cd the xem xet trong qui trinh dieu tra).
Thd hai, td'ng sd den chi phi cho quan ly, bin hang vi cic chi phi chung khic se dtfdc xic dinh dtfa tren cic sd lieu thtfc te lien quan den qui trinh san xui't va bin san phi'm ttfdng iff theo dieu kien thffdng mai thdng thffdng ciia nha xua't
kha'u hoic nha san xua't dang bi dieu tra.
Khi sd den tren khdng the xic dinh theo cich nay thi sd den do dffdc xic dinh tren cd sd nhff sau:
-I- So tien thffc te phit sinh vi dffdc nha xua't khau hoic nhi san xua't nay chi deu trong qui trinh san xual va bin hang thudc nhdm san pha'm gidng het tai thi trffdng cua nffdc xua't xtf hang hda;
-I- Binh quan gia quyen cua so den thtfc te' phit sinh va dtfdc nha xua't khau hoic san xua't khic chi deu trong qui trinh san xui't va bin san pham Mdng ttf lai thi trtfdng cua ntfdc xua't xtf hang hda;
-I- Bit ky bien phip hdp ly nio nhffng mffc ldi nhuan dffdc dinh ra Mdng tfng khdng dtfdc vffdt qui mffc ldi nhuin cic nha xua't kha'u hoic nhi san xui't khic thu dffdc khi bin hing thudc nhdm san pham gidng het hang hda tren tai thi irffdng cua nffdc xuit xff hing hda.
Ve so sdnh gid tri thong thUdng vdi gid xual khdu can chu y cic van de sau:
Thii nhal. gii xuit khau se dffdc so sinh mdt cich cdng bing vdi gii tri thdng thffdng. Viec so sinh tren dffdc den hanh d cung mdt khau thd'ng nha't ciia qui trinh mua ban, thffdng la tai khau xua't xffdng va so sinh viec bin hang vao cung thdi die'm hoic thdi diem cing gidng nhau cang lot. Ddi vdi Mng Irffdng hdp cu the, cd the xem xet them ve nhitng sff khic biet cd the anh hffdng de'n viec so sinh gii trong dd bao gdm sff khic biet ve dieu kien bin hing, thue, dung Iffdng ihffdng mai, khd'i Iffdng, die dnh vat ly vi bit ky sff khic biet nao khic cd bleu hien anh hffdng den viec so sinh gii,
Thii hai, khi sff so sinh ve gii ddi hdi cin cd sff chuyen ddi ddng den, viec chuyen ddi phai sff dung ly gii tai thdi die'm bin hing vdi dieu kien: neu ngoai hdi thu dffdc tff viec bin hing xui't kha'u dffdc ban tren thi trffdng ky ban thi ty gii trong Ihffdng vu bin ngoai hdi ky han dd se dtfdc sffdung. Nhtfng bie'n dpng cua ly
(Tiep Iheo so 4-2011)
^ LE MINH TOAN Thqc sy Luat hqc
gii hdi doii se dtfdc bd qua trong qui trinh dieu tra va cic cd quan cd tha'm quyen se cho phep cic nhi xui't kha'u cd dtfdc it nha't 60 ngiy de dieu ehinh gii xui't khau ciia hp cho phep gii niy phan inh nhffng xu htfdng ben vu^g cua ty gii tien te trong thdi gian dieu tra.
Thd ba, thtfc hien cic qui dinh dieu chinh stf so sinh cdng bang, viec xic dinh cd tdn tai bien dp phi gii hay khdng trong sud't giai doan dieu tra, thdng thtfdng se dtfa tren cd sd so sinh gitta gii tri binh quan gia quyen thdng thtfdng vdi gii binh quan gia quyen cua tat ca cic giao dich xua't khau cd the so sinh dtfdc hoic thdng qua so sinh giffa gii di thdng Ihffdng vdi gii xuat khiu tren cd sd tffng giao dich, Gii tri thdng thffdng dffdc xic dinh tren cd sd binh quan gia quyen cd the dffdc dem so sinh vdi vdi gii ciia tffng giao dich cu the neu nhff cic cd quan cd thim quyen xic dinh rang cd can gii xua't khiu ddi vdi nhffng ngffdi mua khic nhau, khu vffc khic nhau va thdi diem khic nhau cd sff chenh lech ding ke va dffa ra dffdc giai thich tai sao sff khic biet niy khdng the dffdc dnh toin mdt cich day dii khi so sinh bing phffdng phip stf dung binh quan gia quyen so vdi binh quan gia quyen hoic giao dich so vdi giao dich.
Thii lli, trong trffdng hdp san pham khdng dffdc nhap khi'u trffc tie'p tff ndi xuit xff hing hda ma dffdc xua't kha'u sang lanh thd Thanh vien nhap khiu hang hda dd tff mpt nffdc trung gian, gii cua hing hda khi dffdc bin ttf ntfdc xua't khau sang ntfdc nhap khau thdng thtfdng se dtfdc so sinh vdi mtfc gii cd the so sinh dtfdc tai ntfdc xual kha'u. Tuy nhien, cd the dem so sinh vdi mtfc gii tai ntfdc xua't xff hing hda vi du trong trffdng hdp san pham chi ddn thuin chuyen cang qua nffdc xuai khau hoic san pha'm dd khdng dffdc san xual tai nffdc xuat khau hoic khi khdng cd mffc gii Mdng dffdng nao cd the dem ra so sinh tai nffdc xuit kha'u hang hda.
So 5-2011 TAI CHI'NH DOANH NGHIEP
^ NGHIEN CL/U-TRAC DPI
Thd ndm, trong trffdng hdp khdng tdn tai mtfc gia xual kha'u hoic cd quan cd thi'm quyen hiiu quan tha'y ring mtfc gii xua't kha'u khdng ding dn cay vl ly do nhi xui't kha'u vi nha nhap khau hoic mdt ben thff ba nio dd cd quan he vdi nhau hoic cd thoa thuin ve bu trff, gii xua't khi'u cd the dffdc dien giai tren cd sd mffc gii khi san phi'm nhap khi'u dffdc bin d khau dau cho mdt ngffdi mua hing ddc lap hoic neu nhff san pha'm dd khdng dffdc bin lai hoic khdng dffdc bin lai theo cic dieu kien gidng vdi dieu kien nhip khi'u hing hda thi mtfc gii cd the dtfdc xic dinh tren mdt cd sd hdp ly do cd quan cd tham quyen ttf quyet djnh. Trong trtfdng hdp nay, dtfdc phep dnh den cic chi phi, bao gdm cic loai thue vi phi phit sinh trong giai doan tff khi nhap khau de'n luc bin lai vi ldi nhuan thu dffdc. Neu nhff sir so sinh gii bi anh hffdng trong cic trffdng hdp nhff tren, cic cd quan cd tham quyen se xic dinh tri gii thdng thffdng d mpt trinh dp thffdng mai Mdng dffdng vdi mffc thffdng mai ma gii thinh xuat khau dffdc xay dffng hoic cd the kha'u trff thich hdp. Cic cd quan cd tha'm quyen phai cho cic ben hiiu quan biet rd nhffng thdng tin nio can thie't phai cd de cd the so sinh mpt cich cdng bang va khdng dffdc phep ip dil vd ly trich nhiem dffa ra chffng cd dd'i vdi cic ben hffu quan.
- Cu the nhff sau:
(*)
+ So sinh hai gia nay trong cung dieu kien thffdng mai (ciing xua't xffdng^in budn/bin lej, thffdng lay gii d khau xua't xffdng;
+ Tai cung mdt thdi die'm hoic thdi diem cing gan nhau cing lot,
Viec so sinh P_po vi P e x li ca mpt qui trinh dnh toin ri'l phffc tap, vl khdng phai bao gid cung cd sin mffc gii xua't xffdng cua P_po va P_ex mi chl cd mffc gii bin budn hoic bin le cua SPTT d thi Irffdng nffdc xua't kha'u (P_po*) va gii dnh thue hai quan, gii hdp ddng hoic gii bin budn/bin le SPTT cua nha nhap khau (P_ex*) nen thffdng phai cd mdt sd' dieu chinh de cd the so sinh P_po vi P_ex mdt cich cdng bang.
Cd the dieu chinh chenh lenh tren cd sd bang dieu chinh tham khao (*)
Vi du: khi lay gii bin SPTT cho mot ngffdi mua ddc lap d nffdc nhap kha'u lam (P_ex*) tbi (P_ex) se dffdc xic dinh bang cich dieu chinh nhff sau:
P_ex = P_ex* - (ldi nhuin) - (cic loai thue -I- chi phi phit sinh iff khau nhap khau de'n khau bin hing)
Cich so sinh:
- Trung binh P_po so vdi trung binh P_ex;hoic
- P_po (tffng giao djch) so vdi P_ex (tffng giao dich); hoic
- Trung binh P_po so vdi P_ex (ttfng giao dich)
(Cdch ndy chi duqc dp dung khi P_ex* chenh lech ddng ke gida nhihig ngudi mua, cdc vdng hodc gida cdc khodng ihdi gian khdc nhau)
Trtfdng hdp SPTT dtfdc xua't kha'u sang nffdc nhap khi'u qua mpt nffdc trung gian (nffdc xua't kha'u):
- Gii P_po d nffdc xua't kha'u (nffdc trung gian ) so vdi gii bin SPTT iff nffdc xuat khau sang nffdc nhap kha'u.
Neu SPTT chi ddn thuan dffdc chd iff nffdc san xua't qua nffdc xua't kha'u thi:
- Gii d nffdc xua't xff so vdi gii bin SPTT M nffdc xua't khi'u sang nffdc nhap kha'u.
Trong qua trinh hdi nhap kinh te qudc te, viec phai ddi mil vdi cic vu kien chdng bin phi gii trong thffdng mai qudc te hoic chu ddng de ddn khdi kien hanh vi bin phi gii la cau chuyen khdng chi rieng Clia cic nha san xua't, xua't khau mi cdn la ddi tffdng can quan tam ciia cic nha quan ly nhi nffdc, cic hiep hpi va loan xi hdi. Viec nhin dien hanh vi ban phi gii trong ihffdng mai qudc te la dieu can thiet trong quan ly, quan tri nhim chu ddng bao ve quyen vi ldi ich chinh ding cua ngffdi lao ddng, doanh nghiep, cic Id chffc hiep hdi, nginh nghe ciing nhff ldi ich qudc gia./.
STT 1 2 3 4 5 6 7 8 9
Danh mgc so sanh
Dieu kien ban hang Cac loai thue So Itrong san pham Dac tinh san pham Thdi diem
TrtfOt gia Lu'u thong
NhGfng ye'u td khae Ty le dieu chinh
P_ex
0/
/o
P-P0(1)
0/
/o
P-PO (2)
%
P-PO (3)
/o
Tai lieu tham khao:
/. Hiep dinh chung ve Thue quan vd Thuang mai (GATT1994).
2. Hiep dinh ve chong bdn phd gid cua WTO.
.i Dodn Vdn TrUdng, Bdn phd gid vd bien phdp, chinh sdch chong bdn phd gid hdng nhcip khdu, NXB Thdng ke, Hd Noi, 1998.
4. htlp://\vww.wto.org 5. hiip://chongbanphagia. vn
TAI CHINH DOANH NGHIEP So 5-2011
