Thach thu'c trong chong chuyen gia d Viet Nam
NGUYEN THI THCJM"
AN THI THtl H A "
Chuy§'n gia dang la vSn d l gSy nhtfc nhdi hien nay, cho dii cac ctf quan chiJc nang da co nhilu n6 Itfc. Tuy nhi&n, trong cuoc chie'n chd'ng chuyd'n gia, Vi§t Nam dang dtfng trrfofc ra't nhilu thach thiJc. Do la nhCFng thach thu'c gi va lam the nao d^ hoa giai cac thach thu'c nay?
VI PHAM KHONG HE IT Hoi dau thdng 8/2014, dff ludn xdn xao vdi thffdng vu sang tdn eua chudi sidu thi Metro eho mdt ty phu Thai Lan sau 12 nam boat ddng d Vidt Nam. Metro la mdt thffdng hieu bdn le nd'i tidng, tff I trung tam d TP. Ho Chi Minh da phat trien len 19 trung tam trdn toan qudc, quy md va doanh thu lidn tuc tang qua tffng nam_, nhffng lai Id luy kd'tdi 598 ty dong. Vi Id nen chffa mdt iln phai nop thue' thu nhap doanh nghiep eho ngan sdch Viet Nam Chinh vi vdy, Metro bi dat nghi va'n ve chuyen gid. Khdng phai chi cd mdt minh Metro bi nghi vd'n chuyen gid, ma trffdc dd, nhffng tdn tuoi Idn, nhff: Coca Cola, Pepsi Cola, Nike, Adidas va Nestle...
eung bi nghi van. Dilu dd eho thd'y, tinh trang chuyen gia d Viet Nam dang dien bie'n phffc tap.
Theo bao cdo ciia Thanh tra Tdng cue Thud', trong nam 2013, nganh thud' tien hanh thanh tra, kiem tra tai 2.110 doanh nghiep vd da truy thu, truy hoan, phat hdn 988 ty dong, giam khd'u trff 136,95 ly dong. Dac bidt, thanh tra thud'da budc doanh nghiep phai giam Id Idn tdi hdn 4.192 ty dong. Theo ddnh gia eua thanh tra, so' tiln truy thu chu yd'u tap trung d khu vffe FDI (chid'm 40% tong sd' truy thu), ty Id sd' thu binh quan tren 1 doanh nghiep Id 1,73 ty ding.
Tuy nhien, con sd' trdn chi phan dnh mdt gde cua bffc tranh ve thffc trang trd'n thud'eua doanh nghiep FDI. Bdo cdo cua 63 cue thue', hdn 100 ehi cue thue trdn ea
nffdc thffe sff khien khdng it ngffdi phai giat minh. Cu the, ket qua thanh tra tai 870 doanh nghidp FDI ed tdi 720 doanh nghiep vi pham (Bang). Dang Iifu y la tai mdt sd' ddn vi, ty Id vi pham len de'n 100%, nhff: Cue Thud' Bac Giang thanh tra 16 doanh nghidp thi td't ca diu vi pham; Hda Binh (16/16); Gia Lai (15/15)...
Trong mdt bao cdo mdi day do Bd Tdi chinh cdng bd, 8 thdng diu nam 2014, ngdnh thud' da ra sodt 39.637 doanh nghidp, phdt hidn 1.938 doanh nghidp cd da'u hieu chuyen gid. Ke't qua, nganh thud'da truy thu 1.317,9 ty ddng, giam Id 4.129,8 ty ding, giam khd'u trff hoan thud' 82,8 ty dong. Ddng chu y la hien tffpng chuyen gid hidn khdng chi tap trung chii yd'u d khu vffe doanh nghidp FDI nhff trffdc, md da ed da'u hieu Ian sang ca mdt sd'doanh nghiep trong nffde. Dilu ndy gdy anh hffdng khdng nho tdi nin kinh td', lam tha't thu ngan sdch nhd nffdc va gay tde ddng xa'u tdi mdi trffdng kinh doanh, dau tff tai Viet Nam.
THACH THU'C TRONG CUOC DAU TRANH
Viec chd'ng chuyen gid d Viet Nam hidn nay gap nhieu khd khan, xua't phat tff mdt so'nguyen nhdn sau:
BANG; KET QUA THANH TRA DOANH NGHIEP FDI 2013 (so'lidu dffdc lam trdn) Cue thug"
HdNoi TP Ho Chi Minh Ouang Tn
Tdng sd* doanh nghidp thffc hi^n
rhiinti tra 3i2
m ?7
^C TavNinh 1 18 Hoa Binh 1 Ifi Ben Tre
Nmh Win\
Nam Dinh
17 -in in fi
Sfi* doanh nghidp vi pham
326 164 77 20 18 Ifi 1^
12 8 5
T6ng s& truy thu, ph^t, truy 498 173
?.3 11 5..3 .•).6 1.5 28.8 1.2 1.6
Giam 15 (ty MngX 1 575
870 1.2 24.3 63 46 21 169 119 8.2 rSgu6n: Tong cyc Thue
• pGS. Tb . Vi^n Kinh te. Hoc v
" T h S . . Hpc vien Mgan hang
• J.u6c gia H6 Chi Minh I Email: haithomkt®gmail com
t-conomy Jnd ForetJ'it Review
19
MGHIEN c a u - TRAO DOI
Thd nhdt, khung phdp ly vi chdng chuyen gid chUa hoan thien. Van bdn de cap dd'n chuyen gid g^n day la Thdng tff sd' 66/20I0/TT-BTC, ngdy 22/4/2010 ve hffdng dan thffc hien viee xae dinh gia thi trffdng trong giao dieh kinh doanh giffa cac ben cd quan hd lidn ke't 1dm can cff ke khai xde dinh nghTa vu thue thu nhap doanh nghidp cua cd sd kinh doanh. Tuy nhidn, Thdng tff sd 66 vln chffa tao dffdc hdnh lang phdp Iy day du giiip eho cd quan thud' an dinh v l gid, ngan chan hien tffOng ndy. Thdng tff nay chi hffdng ddn edng thffc tinh de d'n dinh gia khi thay gid dau vao cao hon, gid dau ra tha'p hdn so vdi gid thi trffdng. Nhifng, can bp thud' phai cd mffc gia chuan de chffng minh, ttong khi lai khdng the ed dffde mffc gid ndy, vi gia vd'n mang tinh qud'c te".
Nhff vay, viee trien khai thffc hidn Thdng tff nay trong thdi gian qua chffa mang tinh tieh effc.
De'n ngdy 20/12/2013. Bd trffdng Bd Tai ehinh da ban hanh Thdng tff so'201/2013/TT-BTC hffdng ddn ap dung thda thuan trffdc ve phffOng phdp tinh thud' (APA) trong quan ly thud', cd hidu life tff ngay 05/02/2014.
Theo dd, doanh nghiep Id hay lai thi khoan thud' phai nop la khdng ddi theo mffc gia tinh thud' dffpc thda thudn tff trffdc. Tuy nhidn, thffc te' dp dung APA d eae nffde phdt trie'n cho tha'y, doanh nghidp chi tff nguydn nop hd sd thffc hidn APA khi hp se phdi nop thud' thu nhdp doanh nghiep tha'p hdn so vdi ke't qua thanh tra thud'. VI the', d nffdc ta hidn nay, hidu qua eua vide thanh tra thud' ndi chung, thanh tra chd'ng chuyin gid d cdc doanh nghiep FDI ed quan hd lidn ke't ndi rieng, cdn rat ban ehd'.
Thii hai, thieu thong tin, dd lieu lien quan di'n hdnh vi chuyen gid. Khd khdn Idn nha't la viec thu thdp thdng tin, bang chffng cd cd sd va thuyd't phuc lam can cff tham chid'u ddnh gid gid giao dich. Vi du, Viet Nam cam tha'y gid giao dich mua nguydn vdt Ueu cua Coca Cola Id cao, nhifng ve phia Cdng ty lai eho rang, gid cao vi nguyen vdt bdu cd ti'nh eha't dac thu. Song, mud'n ke't ludn nd eao chung ta phai cd thdng tin, can cff vd gia tham chid'u de danh gia. Cung do chffa cd he thd'ng dff lieu phuc vu cho edng tdc chd'ng chuyen gia, ndn ede phffOng phap xac dinh gid cua Thdng tff sd' 66 khdng phii hdp.
Mdt nguon thdng tin, dff lieu kha diy du vd toan didn la tff cac to chffc, cd nhdn boat ddng trong lmh vffe dich vu hdnh nghi ddc lap dffpc cd'p phep boat dpng xae nhan hodc edng bd' cdng khai (ed quan kiem todn ddc lap, cd quan dang ky, dang kilm ehd't Iffdng, t l chffc phan loai, ddnh gia uy tin cae doanh nghiep...).
Hien nay, nguon dff lieu loai nay dffde cae edng ty cung ca'p dich vu kiem toan, thue'su' dung vd dffdc chd'p nhdn bdi cd quan thud' d cdc nffdc. Tuy nhidn, dd'n nay, cd quan thud' Viet Nam chffa mua mdt nguon cd sd dff lipu ndo, ly do dffdc dffa ra la gid mdt ed sd dff lidu kha dat. Viet Nam cQng chffa cd quy dinh rd rang v l cdc khoan chi ngan saeh phuc vu chd'ng ehuyen gid (chi phi d l mua thdng tin, ehi phi dieu tra, xdc minh...).
Thti ba, thie'u che tdi xd phat hHu hieu ddi vdi hoat dong chuyen gid. Hau he't cac cudc thanh tra, kiem tra
vffa qua chi dffng lai d vide giam Id, truy thu va phat vi pham v l thud', chff ehffa xU ly dffpc hdnh vi chd'ng chuyen gid. Tren thffc td' ed quan thud' vdn chffa the diem mdt, gpi dich danh va xu* Iy bd't kJ mOt doanh nghiep FDI nao v l hanh vi chuyen gia, ma mdi chi dffng lai d vide budc mpt sd' doanh nghidp FDI dilu chinh giam lo thdng qua vide da'u tranh sff bd't hdp I^
v l gid ddu vao, dau ra. Chd'ng chuyin gid khdng ndn ehi dffng lai d viec giam Id, ma phai xu" ly dung ban cha't eua hdnh vi mdi cd tdc dung. Nd'u nam nay ddu tranh vdi doanh nghiep v l bd't hdp \j gid ddu vdo, dau ra d cdc giao djch lien kit, nhffng khdng xff ly hanh vi ehuyen gid va dp dung cdcchltdixuTphatderande, thi nam sau doanh nghiep van san sang tdi dien hanh vi dd. Mffe phat h&nh vi chuyen gid cung dffdc cho Id qud tha'p.
Thii tu, sU phdi kit hap gida cdc ca quan cd lien quan trong da'u tranh chdng chuyin gid con yeu. Cho dd'n nay, van chffa cd quy ehd' phd'i hdp giffa cdc ccf quan cd hdn quan (cdng an, tham tan kinh td) de giup nganh thud' thu thdp thdng tin phuc vu edng tdc chd'ng chuyin gid. Sff phd'i hdp giffa cd quan thud' vd cd quan hai quan, ngdn hang cdn long leo trong xdc dinh can eff ve gid tri tinh thue.
Thd ndm, nguon nhdn luc lam nhiem vLi chdng chuyen gid thieu vd yeu. Hi?n nay, ngoai Tong cue Thue cd td' chuyfin trdch quan ly thud' dd'i vdi boat ddng chuyen gid, thi cac cue thud' dia phffdng khdng cd mdt bd phan chuydn trdch vi chuyen gia, ma chu ye'u la can bd thue phu trdch thud' thu nhdp doanh nghidp kiem nhidm. Ban thdn cdc edn bd thue nay cung khdng dffpc ddo tao bdi ban v l chuyen gia. Do dd, vd'n de cap bdch hidn nay Id cIn phai dao tao chuyen sdu v l chd'ng chuyin gid cho cdn bd thullif Trung ffdng den dia phffdng va hp chi phu trdch chuydn ve chuyen gid.
MOT SO KHUYEN NGH!
Chuyen gia dang la va'n de lam dau dau cac nhd quan ly. De edng tdc chS'ng ehuyin gia dat hidu qua, theo chung t6i can lam mdt .so'viec sau:
Mdt Id. hoan thidn hdnh lang phdp ly v l chd'ng chuyen gid. V l lau dai nen ban hanh Ludt Chd'ng chuyin gid, bSi dd Id CO sd phdp Iy quan trpng nhd't cho boat ddng chd'ng chuyen gid. khdng chi cd •} nghTa ddi vdi quan ly thud' thu nhap
20
doanh nghiep ma cdn lidn quan den qudn ly thud'gia tri gia tang, thue tidu thu ddc bidt, thud' tai nguydn. Can phai ludt phdp hod ehong ehuyen gia d khung che^ tdi cao nhd't.
Hai Id, thu hep cdc ffu dai thud', nen ban ehe td'i da vide su" dung cdc chinh sdch tfu dai thud' d l thu hut dau tff, thay vdo dd Id day manh phdt triln kd't ea'u ha tang, Ifu dai vd'n, tao mdi trffdng dau tff thdng thoang... Nghj quye't 103/NQ-CP, ngay 29/8/2013 quy dinh thffe hidn ffu dai dau tff cd chpn loc dd'i vdi cde doanh nghidp FDI (khdng cdn ffu dai dd'i vdi dif dn dau tff md rdng; chi thffc hidn ifu ddi khi ddu tff vao cdc dia ban cd dieu kidn kinh te - xa bdi khd khdn hodc dae biet khd khdn, ede doanh nghiep thffc hien nhilu chuyen giao cdng nghd, tao ra gid tri gia tang eao...) la hoan toan ddng ddn. phu hpp vdi tmh hmh hidn nay cua nffdc ta. Chinh phu va eae cd quan chffc ndng cdn tid'p tuc rd sodt, dilu chinh theo hffdng thu hep khoang edeh v l cde tfu dai thud' giffa cdc nganh, ITnh vffe va vung miln, dia phffdng. Viet Nam dd bffde qua giai doan thu hdt FDI bang mpi gid. do vdy ndn cdn nhde. ehi eho phep ffu dai thud'ddi vdi mdt so'ngdnh nghi, Iinh vffe, viing miln va trong nhffng trffdng hdp ed Idi nha't so vdi cac hinh thffc ifu dai khde.
Ba la, tang xff phat hanh vi tron thud', chuyen gia. Nguydn tac la mffc phat phai Idn bdn ldi ich doanh nghiep cd dffdc do vi pham. Theo kinh nghidm cua My, hp ed rd't nhieu mffc phat khde nhau dd'i vdi cac loai vi pham khde nhau lien quan de'n hoat ddng chuyin gid, mffe phat 20% sd dffde dp dung dd'i vdi hdnh vi vi pham khi gid chuyen giao sai de'n 2 lan gid tri thifc, hodc 1 nuTa gid tri thffe cdn mffc phat 40% dffpc dp dung khi gid chuyen giao tdng gap 4 lan gid tri thffc. tien phat khdng dMc kha'u trff vao chi phi, ma phdi trich ra tff ldi nhuan. Hay d Philippines, quy dinh phat tiln tffdng dffdng 25%- 50% so thul^trdnh dffdc. Ngodi ra, khoan
phat phai ehiu ldi sua't 20%/ndm (Nguyen Minh Phong, 20i2).
Bdn la, tang cffdng kiem tra, thanh tra, xu" ly vi pham. Cd quan thud'cdc cd'p can xem ddy la mdt trong nhffng nhidm vu trpng tam cua nganh. Chu trpng vide thanh tra, kiem tra gid chuyen giao dd'i vdi eac doanh nghidp cd nhieu thanh vidn; ede ngdnh nghi ed da'u hidu rui ro Idn vl thue do hanh vi ehuyen gid cua doanh nghiep lien kd't, cde doanh nghiep da va dang thffe hien tai ca ed'u cd kha nang Idi dung chuyen gia d l tranh thud'. Ben canh dd. cdn eff tren bieu hidn bdo Id nhieu nam liln eua ede doanh nghidp FDI, edn bd thue sd tien hdnh thu thdp ho sd, sang loc, phan loai.
tff dd tie'p tuc ling ghep cdng tac chd'ng chuyin gid vdi nhidm vu thanh, kiem tra.
Ndm Id. hodn thidn he thd'ng thdng tin, dff lieu v l ngffdi nop thud'. Cung vdi dd Id d^y nhanh tid'n trinh xdy dffng ehinh phu didn tff, dam bao sff ke't nd'i vd trao ddi thdng tin tff ddng giffa cd quan thue vd cdc cd quan quan ly nha nffdc khae, nhff: cdng an, kilm sat, dia chinh, ke'hoach - dau tff... Vide xay dffng he thd'ng cd sd dff lieu va lidn thdng dff lieu, thdng tin v l doanh nghiep FDI trong cac cd quan chffc nang eua Viet Nam la ra't cln thid't d l cd sff phdi hdp dong bd, thdng sud't trong kiem sodt ehuyen gid cua cac cp quan chffc ndng.
Sdu Id, tang cffdng dao tao, phdt trien ngudn nhan Iffc ngdnh thud' chuyen theo ddi, kiem soat chuyin gid, bdi ye^u td' con ngffdi giff mdt vi tri rd't quan trong.
Trong do, chu trpng dao tao ve ky nang xae dinh gid thi trffdng, trang bj kie'n thffc v l kinh te nganh. ky nang tin hpc. ngoai ngff...
Bay la, tang effdng sff phd'i hdp giffa cdc ca quan cd lidn quan trong chong ehuyin gid. Hoan thidn quy che phd'i hdp giffa cdc cd quan chffc nang cd lien quan vdi ed quan thud', dae bidt Id sff phdi hdp cua cdc cd quan ngoai giao cua Viet Nam d nffdc ngodi.
7am Id, tang effdng vai trd eua truyin thdng, day cung Id bien phdp hifu hidu de ban chd' tinh trang chuyen gid, trdn thud' cua cae doanh nghiep FDI. Khi ngffdi dan hilu rd hdnh ddng sai trai cua eae doanh nghidp. hp se thay doi hanh vi tidu dung, khdng mua san pham cua doanh nghiep. Tff dd tao ndn dp Iffc Idn dd'i vdi doanh nghidp chuyin gid, trd'n thud'. Mue tieu eua doanh nghidp la dat dffdc Idi nhudn thdng qua ban dffde san pham. hdng hoa. vi the', sff quay lu^g cua ngffdi tidu dung se khid'n mue tieu khdng dat dffde. Dd mdi Id dieu doanh nghiep thffe sff lo lang.Q
TAI LIEU THAM KHAO
1. Bd Tai ehinh (2013). Bdo cdo thanh, kiim tra thue mot sd doanh nghiep nam 2013 1. Nguydn Minh Phong (2012). Chdng chuyen gid cdn gidi phdp dong bo, truy cap tff http://
tapehithue.com.vn/dien-dan-nghiep-vu/159-dien-dan-nghiep-vu/826.html
3. Chu Thanh Van (2014). Phdt hien gdn 2.000 doanh nghiep cd ddu hieu chuyen gid, truy cdp tff http://www.vietnamplus.vn/phat-hien-gan-2000-doanh-nghiep-co-dau-hieu-ehuyen-gia/288677.vnp
4. Anh Vu, Hffdng Giang (2014). Hdng loat doanh nghiep FDI chuyin gid, iron thui', truy cap tff http://www.thanhnien.com.vn/kinh-te/hang-loat-doanh-nghiep-fdi-chuyen-gia-tron-thue-83030.html
.Lnd Forecasi Review
