BAN VE VAN DE "CHUYEN NHiTgnvG VON DAU TlT LA GIA TRI QUYEN SU" DUNG DAT"
TRONG LUAT DAT DAI 2013
Ltru Qudc Thai' Tom tat: Bdi viit ndy phdn tich, ddnh gid quy dinh: "Doanh nghiep cd vdn ddu tu nudc ngoai dugc nhdn chuyen nhugng vdn ddu tu la gid tri quyin su dung ddt" tgi diim b khodn 1 Dieu 169 Ludt Ddt dai 2013 vd cdc quy dinh cd lien quan nhdm gdp phdn hodn thien phdp lugt vi xdc lap quyin su dung ddt ddi vdi nhd ddu tu nudc ngodi noi rieng vdphdp ludt ddt dai ndi chung.
Abstract: This article analyses and reviews Article 169.1(b) of the Law on Land of 2013 stating that "an enterprise having foreign investment capital may acquire land use rights as investment capital" and related regulations for improving laws and regulations on foreign investors' acquirement of land use rights in pariicular and land law in general.
1. Dat van de
Tiep can quydn sir dung ddt (QSDD) ludn la vdn dl khd khdn cua cac nha ddu tu, dae biet Id ddi vdi cdc doanh nghiep cd vdn ddu tu nudfc ngodi'. Kd tir khi QSDD dugc thira nhan la "hdng hda" vd ngudi sii dung ddt duge phep chuyin QSDD ttong Lugt Dat dai 1993, cdc chu thd kinh doanh da cd thdm mdt "kdnh" quan trgng dd xdc lap QSDD, dd la nhdn chuyin nhugng QSDD ttong "tfii hudng QSDD thu cap". Tuy nhidn, co hdi ndy chua dugc ttao cho nhd ddu tu nude ngodi eho ddn khi diem b khoan I Dilu 169 Ludt p i t dai 2013 (vd
"Nhan quydn su dung dIt") cd quy dinh:
'Doanh nghiep cd vdn ddu tu nudc ngodi dugc nhdn chuyin nhugng vdn dlu ttr Id gid tri quyln sir dung ddt tiieo quy dinh eiia
Chinh phii"^. Quy dinh ndy da lam cho cae nha ddu tu nude ngodi hy vgng vd eo hdi chu dgng tilp can ddt dai cho hogt dgng ddu tu ciia minh, bdi nd dugc ddt ttong dieu khodn "Nhdn quyln su dyng ddt". Tuy nhidn, edu hdi "nhan ehuyen nhugng vdn ddu tu la gia tri QSDD" ed phai Id mdt hinh thiic "nhdn chuyin QSDD" hay khdng se phai duge phdn tich 6& tim ra cdu ttd ldi.
2. Von dau tu- va chuyin nhir^ng von dau tu la '^gid tri quyen sir dung ddt"
2.1. Von Mu tu
Khodn 5 Didu 3 cua Ludt Ddu tu 2014 quy dinh: "Ddu tu kinh doanh la vide nha ddu tu bd vdn dau tu dd thyc hidn hoat ddng kinh doanh thong qua vide thdnh lap td ehiic kinh td; dlu tu gdp vdn, mua cd phdn, phdn vdn gdp ciia td chiie kinh te; dlu tu theo hinh thiic hgp ddng hogc thuc hidn dy dn
' TS., Truimg D^i hgc Lu^t TP. Hi Chi Minh.
' Xem th€m: Lmi QuIc Thai, Quyen tiep cgn ddt dai cita nhd ddu tu thong qua cdc giao djeh quyen su dung ddt. Tap chi Khoa hgc phap ly. so 01(86)/20I5, lr.30-37.
^ Cac Luat Dat dai 1993, Luat Dat dai 2003 dlu khong cbo phep doanh nghiq) co von d ^ tu nudc ngoai n h ^ cbuySn nhugng QSDD tji Viet Nam. Co thi xem Dilu 99 Nghj dinh s6 I8I/2064/ND-CP ngay 29/10/2004 vl quy dinh thi hanh LuSt DSt dai 2003.
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ddu hi". Theo khodn 9 Dilu 3 Ludt Dau tu 2005 tiii "Vdn ddu tu la tiin vd cdc tdi sdn hgp phdp khdc di thuc hien cdc hogt ddng ddu tu theo hinh thirc ddu tu true tiip hogc ddu tu gidn tiip"; vd theo Ludt Dau tu 2014:
"Vdn ddu tu la tiln vd tai sdn khde dl thyc hien hoat ddng ddu tu kinh doanh" (khodn 18 Dilu 3). Cdc dinh nghTa ttdn ciia Lugt DIU nr 2005 va Ludt DIU tu 2014 ve co bdn khdng cd gi khde bidt. Theo dd, vdn ddu tu dlu Id tdi san hgp phdp ciia nhd ddu tu bd ra dl thyc hien hogt ddng kinh doanh thdng qua viec thdnh lap td chiie kinh td; ddu tu gdp vdn, mua cd phan, phin vdn gdp ciia td ehiic kinh td; dau tu theo hinh thiie hgp ddng hogc thyc hien dy dn ddu tu. Nhu vay, QSDD ehinh Id mdt ttong nhiing loai vdn ddu tu, bdi vi nd cung la mpt Iogi tdi sdn .
Theo khodn 20 Didu 3 Ludt Ddt dai 2013 thi: "Gid tri quyen su dung ddt Id gia ttj blng tien cua quydn sii dyng ddt ddi vdi mpt dien tich dat xac dinh ttong thdi han sii dyng ddt xde dinh". Tir quy dinh ndy chiing ta cd thd khang dinh, QSDD moi la von dlu tu chir khong phai la "gia tri QSDD". Gid tti QSDD chi la bilu tiii blng tidn eiia QSDD. Nd Id co sd dl xac dinh ting gid tri dlu tu cua mpt chii thi kinh doanh ndu ttong thanh phin vdn ddu tu cd QSDD.
2.2. Chuyen nhuang von dau tu Id gid trj quyin sir dung ddi
Cho den thdi didm hidn tai, phdp ludt chua cd mgt dinh nghTa cu thi vl chuyin nhugng vdn ddu tu. Tuy nhidn, hogt ddng
^ Theo Diiu 163 Bg lu^t dan sy 2005 thi "Tii sin bao g6m vat, tiln, gi^y td cd gii va cic quyln tii sin". QSDD ve co ban li quyin tii sin bdi nd cd the
"trj gii dugc bing tiln vi cd thi dugc chuyin giao trong cic giao dich dan sy" (Dilu 181 B6 Iuat din su 2005).
nay cd thd hieu Id vide nha dlu tu ban l^i phan vdn ma minh da dlu tu vao mgt dy an hodc da gdp vao mdt doanh nghiep nao do (dudi dgng cd phan hodc vdn gdp). Vi v6n ddu tu Id tdi sdn hgp phap cua nhd dlu tu nen vide chuyen nhugng vdn dlu tu U quydn ca ban cua nhd ddu tu. Theo khoan 1 Dilu 17 Ludt Ddu ttr 2005 tiii: "Nhd ddu tir cd quyin chuyin nhugng, diiu chinh vdn hogc du dn ddu tic'\ Ludt Dlu tu 2014 khdng quy dinh vd ehuyen nhugng vdn dlu tu ma chi quy dinh ve vi|c "Chuyen nhupng mpt phdn hoac todn bp dy an ddu tu" (Dilu 45). Ddy ciing cd thd coi la mdt hinh thu:c ehuyen nhugng von ddu tu, bdi thdng qua hoat ddng nay, nhd ddu tu ed thi nit mot phan hoac todn bd sd vdn ddu tu cua minh ra khdi mpt du dn ddu tu nhdt dinh. Viec Ludt Ddu tu 2014 khdng quy dinh vl
"quydn ehuyen nhugng vdn ddu tu" nhu Ludt Ddu tu 2005 cung khdng dnh hudng ddn quyen nay cua nha ddu tu, bdi Luat Doanh nghiep 2014 dd quy dinh cae tmdng hgp ehuyen nhugng vdn ddu tu edn lai*.
Van de quy dinh ve chuyen nhugng von dau tu Id gid tri QSDD, Nghi dinh so 43/20I4/ND-CP ngdy 15/5/2014 vl "Quy dinh chi tidt thi hdnh mgt sd dieu cua Luat Ddt dai" tai Didu 39 (cd tidu dl "Quy djnh ve chuydn nhugng vdn ddu tu Id gia trj quyen sii dyng ddt") cd quy dinh nhu sau:
"I. Doanh nghiep cd vdn dau tu nudc ngodi dugc nhan chuyen nhugng vdn dlu tu Id gia tri quydn sii dyng ddt ciia doanh nghiep dang sii dung ddt cd ngudn goc dupc Nhd nude giao dat cd thu tidn su dung dat, cho thue ddt tra tidn mdt Idn cho ca thoi gian thud ma gia tri quyen su dyng ddt da
Xem Dilu 53, Dieu 110 cua Lu$t Doanh nghi^
2014.
BAN VE VANDE..
dugc vdn hda vao vdn eua doanh nghiep, tiar trudng hgp chuyin nhugng vdn dlu tu la gia tri quydn sir dyng ddt sdn xudt ndng nghidp, ddt lam nghiep.
2. Doanh nght?p, cdc thdnh vidn Id chu sd hiiu doanh nghi?p khi chuydn nhugng vdn ddu tu phdi xdc dinh phdn vdn la gid tri quyen sii dyng ddt trong tdng gia tri vdn chuydn nhugng vd phdi thyc hi?n nghia vu thud, phi, le phi theo quy dinh ciia phdp ludt".
Can cii vao quy dinh ttdn thi vide chuydn nhugng vdn ddu tu Id gia tri QSDD phdi ddm bdo cdc dieu kipn:
(i) Chu thd nhdn chuyin nhugng la doanh nghi?p cd vdn dau tu nudc ngodi;
(ii) QSDD thudc loai dugc phdp chuyin nhugng (ddt cd ngudn g6e dugc Nhd nudc giao dat cd thu tidn sir dung ddt, cho thud dIt tta tiln mdt lln cho cd thdi gian thue) va khdng phdi la ddt san xudt ndng nghi?p, lam nghi?p;
(iii) Gia tri QSDD da dugc vdn hda vao vdn cua doanh nghipp;
(iv) Ben chuyin nhugng phdi phan dinh dugc phdn vdn chuydn nhugng nao Id gia tti QSDD.
Quy dinh ttdn khiln eho ngudi dpc khdng khdi lung tiing. Thu nhdt, nlu "nhdn chuyin nhugng vdn dau tu Id gid tri QSDD"
la mdt tiidng hgp nhan QSDD tiidng qua mgt hinh tiiiie chuyin QSDD (nhu quy dinh tgi dilm b khodn I Dilu 169 Lugt Ddt dai 2013) thi tai sao phdp ludt chi quy dinh cho doanh nghipp cd vdn dlu tu nude ngoai, trong khi td chirc kinh tl, hd gia dinh, ca nhdn ttong nudc dlu dugc nhan ehuyen nhugng QSDD? Thu hai, khi gia tti QSDD da dugc "vdn hda" vdo vdn ciia doanh nghipp nhu quy djnh thi khi chuyin nhugng vdn ddu tu (mgt phin hodc toan bp) khd cd
the phan bidt dugc phdn vdn ddu tu nao la gia tri QSDD va phdn vdn dlu tu ndo khdng phdi la gid tri QSDD? Lidn quan din vdn de nay, ciing da cd quan dilm cho rdng: "Phdn von gdp la gid tri quyin su dung ddt chi co the dugc xdc dinh a giai dogn cd ddng tien hdnh gdp von vdo cong ty. Sau khi hodn tdt viec gdp von, quyen sic dung ddt do tra thdnh tdi sdn cua cong ty, ngudi gdp von chi sa hieu cd phdn trong cdng ty chir khdng cdn cd quyen sir dung ddi vdi manh ddt da gdp nira (ciing gidng nhu ngu&i gdp sira, ngudi gdp dudng de lam bdnh, bdnh nudng len rdi thi ngudi ta se chia nhau sa hieu tieng phdn cua mling bdnh chu khdng cdn sd hihi cdn duang, hop sua da gop nUa)"
Trong mdt ehung myc nhat dinh, toi ddng tinh vdi quan didm nay. Hon niia, neu chuyen nhugng vdn dau tu md xdc dinh dugc phan vdn nao la gia tri QSDD va ngudi nhan chuyen nhugng gid tri nay ttd thanh chii the su dyng ddt thi dd ehinh Id hanh vi "chuydn nhugng QSDD" chii khdng edn Id chuydn nhugng vdn ddu tu nfia.
De thyc hidn quy dinh ttdn, Thdng tu sd 02/2015/TT-BTNMT ngdy 27/01/2015 eua Bd Tai nguydn vd Mdi trudng da quy dinh ve trinh tu, thii tyc chuydn nhugng gia tri QSDD theo quy dinh tai diem b khoan I Didu 169 cua Ludt Ddt dai va Didu 39 cua Nghi dinh sd 43/20I4/ND-CP nhu sau:^
"1. Ngudi su dung dat nop 01 bg hd so thyc hidn quyen cua ngudi sii dyng dIt.
Trudng hgp chuydn nhugng gid tri quydn su dung ddt ddi vdi mdt phdn thua
Xem them: Truong Hihi NgQ, Lugt Ddt dai mdi vd hogi dong M&A, Thdi bao Kinh tl Sii Gdn, ngay 01/7/2014.
* Xem Dilu 13 Thong tu s6 02/2015/rr-BTNMT ngiy 27/01/2015 qu>; dinh chi tilt thi hinh mOt s6 dilu cua Nghi dinh s6 43/2014/ND-CP vi Nghi dinh so 44/2014/ND-CP ngiy 15/5/2014.
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ddt till dl nghj Vdn phdng dang ky ddt dai do dgc tach tiiiia ddi vdi phin didn tich can thyc hien quyln eiia ngudi sii dung ddt trudc khi nop hd so thuc hidn quyln cua ngudi sii dyng ddt
2. Vdn phdng ddng ky dat dai cd trach nhiem kilm tra hd so, ndu dii dilu kidn thyc hidn vide chuyin nhugng gid tri quyln sfi dyng dIt theo quy dinh thi tiiyc hidn cac cdng vide sau ddy;
a) Giii thdng tin dia chinh den ea quan thul de xac dinh nghia vy tdi ehinh ddi vdi trudng hgp phdi thyc hien nghTa vy tdi ehinh;
b) Xae nhdn ngi dung bien dpng vdo Gidy ehiing nhan da cap theo quy dinh.
Trudng hgp phdi cap Gidy chiing nhdn quyen sir dyng dat, quydn sd hiiu nhd d va tdi sdn khac gdn lidn vdi ddt thi lap hd so trinh CO quan cd tham quydn cdp Gidy chiing nhan cho ngudi su dyng dIt;
e) Chmh Iy, cap nhgt bidn ddng vao hd so dia chinh, eo sd dii lieu ddt dai; ttao Gily chiing niidn cho ngudi su dung ddt.
3. Hd so thye hidn thii tyc quy dinh tgi khodn I Didu ndy, gdm:
a) Vdn ban vd chuydn nhugng vdn ddu tu Id gia tri quyen sii dyng ddt theo quy dinh ciia phap ludt;
b) Trich do dia ehinh thiia dIt ddi vdi trudng hgp chuyen nhugng gia tri quyln sii dyng dIt ciia mot phin thiia dIt;
c) Bdn goc Giay chiing nhdn da elp."
Vdi quy dinh ttdn, Bg Tdi nguydn vd Mdi tnrdng da eho thdy each hilu cua "co quan chii tri" soan thdo Ludt Dit dai ring, chuyin nhugng vdn dlu tu la gid tri QSDD cung ddn den he qud phap Iy nhu chuydn nhugng QSDD \d cdc ly do: Thic nhdt, vide ehuyen nhugng ndy duge coi la "quydn cua
nguoi sir dung dat"; Thit hai, ngudi nh|n chuydn nhugng vdn dlu tu trong trudng hop nay se dugc cdp Gidy chiing nhdn quyln ai dung dIt, quydn sd hiiu nhd 6 va tdi sdn khfc gdn lidn vdi dIt va Van phdng ddng ky d§i dai phdi "chinh ly, cap nhdt bien ddng vao h5 so dia chinh, co sd du lieu dIt dai; trao (Hay chiing nhdn cho ngudi su dyng ddt".
Cach hidu nay ro rang cd sy nhlm lln, bdi nhu da phan ti'ch d ttdn, khi QSDD dS dugc dem gdp vdn thi ngudi gop vin blng QSDD da khdng cdn la chii thd sii dyng d^t ddi vdi ddt gdp vdn, lam sao dugc "thyc hipn quydn cua ngudi sii dung dIt" nhu quy dinh cua Thdng tu s6 02/2015/TT-BTNMT?
Do dd, ngay ed ttong trudng hgp m§t ngu6i (nha dlu tu) chuyen nhugng v6n dlu tu c6 nguon gde ban dlu Id QSDD (QSDD nay trudc ddy da dugc gdp vao mpt doanh nghidp dang tdn tai hodc gdp vdn de hinh thdnh mdt doanh nghiep mdi) thi trudc khi thyc hien hanh vi chuyin nhugng vin, QSDD dd duge ehuyen cho doanh nghi^
nhdn gdp vdn^. Ngudi gdp vdn bdng QSDD sau dd chi dugc sd hiiu phdn vdn gdp tuong ling vdi gia tri QSDD theo thda thu§n chii khdng cdn QSDD nira. Khi hp chuyen nhugng phdn vdn gdp cua minh thi co sd xde dinh gia tri chuyin nhugng la gia trj phan vdn gdp hg dang sd huu chit kh6ng cdn dya vdo gia tri QSDD dd gdp vdn.
Ddi vdi trudng hgp gdp vdn nhung khdng chuyen QSDD (gdp v6n dudi dang hgp ddng hgp tac kinh doanh), thi bdn g6p vdn bang QSDD van la ehu thd sii dyng dat
' Xem khoan 10 Dilu 3 vi dilm c khoan 1 Bilu 99 Lu^it Dit dai 2013, gop vin bing QSE>D cOng dSn din h? qua chuyin QSDD nhu m^t si hinh ftite chuyin QSDD khic vi ngudi nh^n gdp vin bang QSDD se dugc cSp Giay chumg nh§n QSDD dii vdi dien tfch d^ nh^n gdp vin.
BAN VE VANDE..
Trong trudng hgp nay, hg cd thi chuydn nhugng QSDD la vdn dlu tu (chu khdng phdi "chuyen nhugng vdn dlu tu Id gia tri QSDD") cho ngudi khdc nhung phdi phu hgp vdi cae didu kien da thda thuan vdi ben hgp tac kinh doanh vdi minh-
3. Ket luan va kien nghi
Phan tich quy dinh vd (nhan) chuydn nhugng vdn dlu tu Id gia tri QSDD ttong Ludt Dat dai 2013 vd cae van bdn quy dinh thi hanh cho thdy ed nhiing diem khdng phit hgp sau:
(i) Vdn dlu tu chi cd thi la QSDD ehii khdng phdi la gid tri QSDD nhu quy dinh cua Ludt Ddt dai 2013. Gia tti QSDD chi id bidu hien bang tidn cua tai sdn gdp vdn Id QSDD. Vi vdy, quy dinh chuyen nhugng hay nhan ehuyen nhugng vdn ddu tu ia gia tri QSDD ttong Lugt Dat dai hien hanh hodn todn khdng phii hgp vdi ban chat cua van dd;
(ii)Gid tti QSDD khi da duge "vdn hda" vao vdn cua doanh nghiep thi khi chuydn nhugng rapt phdn vdn eua doanh nghidp se khdng the xdc dinh dugc phan vdn ndo Id gia tri QSDD nhu quy dinh tai Dilu 13 Thdng ttr sd 02/2015AT-BTNMT.
NIU xdc dinh duge phan vdn ndo la gid tri QSDD va bdn nhan chuyen nhugng mdt phin vdn dlu tu Id gid tti QSDD dugc cdp Gily chiing nhdn QSDD, quyln so hiru nha d va tai sdn khdc gdn liln vdi ddt ddi vdi phin ddt ndy thi do la hdnh vi (nhan) chuyin nhugng QSDD chii khdng phdi Id (nhan) chuyin nhugng vdn. Trong ttirdng hgp chuyin nhugng todn bd vdn cua doanh nghiep (bdn doanh nghidp) tiu ed tiie xde dinh dugc gid tti QSDD ttong tdi san cua doanh nghiep dugc bdn Id bao nhidu tiieo tiida thudn hodc quy dinh ciia phap lug^
nhung vide lam nay eung nhdm xac dinh sd
thul thu nhgp tir chuyIn QSDD, neu nhu Nhd nude mudn tdch ridng thud ndy vdi thud chuydn nhugng von. Tuy nhidn, chit the su dyng ddt cung se khdng cd sy thay ddi dil vdn thugc sd hiiu doanh nghidp da hoan todn thugc ve doanh nghidp nhdn chuydn nhugng vdn^. Cd mgt didu ehde chan xay ra Id, quydn va nghTa vy ddi voi QSDD se hi thay ddi ndu doanh nghiep la td ehiic kinh td ttong nudc dang sii dyng ddt chuyen nhugng toan bg vdn ciia doanh nghidp cho nhd ddu nudc ngoai^.
(iii) Vide phdp ludt chi quy dinh doanh nghidp cd vdn dlu tu nudc ngoai dugc nhdn ehuyen nhugng vdn la gia tri QSDD cho thdy sy khong thdng nhat cua p h ^ Iuat dlt dai vdi phdp ludt kinh te (cu thd la Lugt Doanh nghidp vd Luat Ddu tu), vi vide nhan chuydn nhugng vdn ddu tu khdng phai la dae quyen cua Iogi hinh doanh nghidp nao.
Theo toi, sy khdng thdi^ nay cd thd xuat phdt tir y dinh mudn phan biet quydn ciia doanh nghidp cd vdn ddu tu nude ngoai voi td chiic kinh td ttong nudc cua ede nhd sogn thao Luat Dat dai ttong vide nlidn QSDD qua hinh thiic chuyen nhugng.
Tir nhiing bat dn ttdn, tdi kien nghi co quan nhd nude cd thdm quydn xem xet Igi
* Cic yeu tl gan vdi doanh nghiep nhu: ten gpi, d|a chi, chuc ning kinh doanh dlu vhi nhu cu. Tru khi sau dd doanh nghiep nay dugc ddi ten hoic bj chia tich, sap n h ^ thi mdi phii dSng ky bien dong dit dai.
' Theo dilm a khoan 4 Dilu 183 Luat Dit dai 2013 thi: "Trudng hgp doanh nghiep cd vdn dSu tu nirdc ngoii hinh thanh do nhan chuyin nhirgng c6 phin Id doanh nghiSp 100% von d ^ tu nudc ngoii hoac doanh nghiep cd von diu tu nudc ngoii ma nhi diu tu nudc ngoai chilm ty le c6 phin chi phdi theo quy dinh cua phap luat ve doanh nghi|p thi doanh nghiep cd von diu tu nudc ngoii cd cac quyen vi n^Ta vu qiQ* dBnh tai khoan 2, khoin 3 Dieu nay tucmg ung vdi hinh thuc nop tiln sii dung dit, tiln thue dit", tiic li cd quyln va nghia vu ciia doanh nghiep cd v6n
^ u tu nudc ngoii.
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"mye dich" cua quy dinh "Doanh nghiep cd vdn ddu ttr nude ngodi dugc nhdn chuydn nhupng vdn dlu ttr la gid tti CJSDD" tai dilm b khoan 1 Dilu 169 Ludt Ddt dai 2013
\ a cac vdn ban ed lidn quan de cd sy didu chinh phii hgp. Cy the:
Thir nhdt, nlu nhd 1dm luat mudn tao them CO hdi cho cac nha dlu tti nudc ngoai ttong \iec tilp can QSDD thi quy dinh ttdn hoan toan khdng phii hgp. Vide nhan chuyin nhugng vdn dlu tu chi giup cho bdn nhan chuyin nhugng sd huu mdt miic vdn nhlt dinh dd dugc ddu tu vdo du dn hay doanh nghipp ndo do, khong till bde tach gia tti QSDD ttong mdt khdi vdn thdng nhlt dl chuyin nhugng, trir khi ben chuyen nhugng xdc dinh Id minh chuyin nhugng QSDD chii khdng phai chuydn nhugng vdn.
Ndu nhdm vao muc dich nay thi Nhd nudc nen dieu ehinh quy dinh tgi diem b khodn 1 Dilu 169 Lugt Dlt dai 2013 theo hudng cho phep doanh nghidp cd vdn ddu tu nude ngoai dugc nhan QSDD thdng qua nhan chuyin nhirgng QSDD nhu td chirc kinh td ttong nude.
Thir hai, ndu Nhd nude mudn tdch gid tri QSDD ra de thu thue vdi miic thud cao hem so voi trudng hgp ehuyen nhugng vdn (22% so vdi 20%) thi edn loai bd quy dinh
\ e vide "Doanh nghidp cd vdn dau tu nudc ngodi dugc nhdn chuyen nhugng vdn dau tu la gid tri QSDD" dd tranh nhiing nhdm Idn trong vide thyc thi phdp ludt. Vide thu thud nay se dd dang thye hidn dugc thdng qua cac quy dinh eiia phdp ludt v l thud, bdi:
"Trudng hgp sau khi gop vdn, doanh nghlip tiip tuc thuc hien chuyin nhugng von gdp bdng gid fri quyen sir dung ddt (bao gdm cd trudng hgp chuyin nhugng vdn gdp trudc thdi hgn 10 ndm) thi thu nhgp tir hogt dgng chuyen nhugng vdn gdp bdng gid tri quyin
sic dung ddt phdi tinh vd ki khai nop thai theo thu nhgp chuyin nhuang bdt dong sdn"^^. Tuy nhidn, tdi eho rdng suy doan nay ciing khdng hgp ly, bdi cac hoat dong kinh doanh chiu miic thud sudt thul thu nhap doanh nghidp tir 22% se dugc giam xudng 20% ttr 01/01/2016"
Tdm lgi, theo tdi co quan cd thim quyln cdn chinh sira diem b khodn 1 Dilu 169 Lugt D l t dai 2013 nhu sau: "Doanh nghidp ed vdn ddu tu nuoc ngodi dugc nhan quyln su dung ddt thdng qua viec nhan chuyin nhugng quydn su dyng ddt de thuc hien hogt dpng sdn xuat kinh doanh phii hop vdi quy hogch, ke hogch su dyng dlt da dugc CO quan nha nude cd thdm quydt phe duyet". Su dilu ehinh nay se giup cho phap iuat phu hgp hon, doanh nghiep cd vdn dau tu nudc ngoai se cdm thdy dugc ddi xii bmh dang hon vd ca hgi tidp can QSE®, tir do viec thu hiit vdn ddu tu nudc ngoai se tot hon'^. Ngoai ra, viec cho phep doanh nghiep cd vdn d l u tu nudc ngodi dugc phep nhdn chuyin nhugng QSDD de thyc hien dy dn ddu tu nhu td chiie kinh t l ttong nucrc se giiip giam bdt cac "chi phi" khdng dang ed ttong vide xae lap QSDD ciia chu th^
ndy, tir dd gdp phan giam thieu chi phi san xult kinh doanh vd gia cd hang hda dich vu d nudc ta.
'" Dilu 2 Thdng tu s6 151/2014/TT-BTC ngiy 10/10/2014 hudng dan thi hinh Nghi dinh s6 91/20i4/ND-CP ngiy 01/10/2014 v l sira dii, b6 sung m^t s6 dieu c i c nghi dinh quy djnh vl thul.
" Xem khoin 1 Dilu 10 Nghj dinh so 218/2013/Nl>- CP ngiy 26/12/2013 v l quy dinh chi tilt thi hinh Luat Thue thu nhap doanh nghidp.
'^ Xem them: Luu Q u I c Thii (chii nhi^m), Phdp lu9i ve chuyen nhugng quyin si> dung ddt, Dfi tii nghien cim khoa hgc c i p trudng, Trudng D^i hgc Lii$l TP.
Hd Chi Minh ( n ^ i e m thu thing 8/2014).
