TAI CHINH DOANH NGHIEP ($0 03 064)-2017^
Tham gia chuoi gia tri toan cau va hanh vi chuyen gia ciia doanh nghiep FDI tai Viet Nam
Le Thanh Ha* - Hoang Thi Phiromg Lan**
TOM T A T
Viec tham gia chudi gid trf todn cdu cung nhu hdnh vi chuyen gid cua doanh nghipp FDI Id hai vdn di khdng con m&i trong cdc nghiin cuu trong vd ngodi nu&c. Tuy nhien, hai vdn di ndy khdng tdn tgi mpt cdch dpc lap md co mdi quan he qua Igi v&i nhau. Tham gia cdng sdu vdo cdc hogt^ ddng ciia chudi gid tri todn cdu se tgo diiu kien cho hdnh vi chuyin gid cua doanh nghiep FDI di ddng hinh thdnh vd phdt triin. Vay cd nin chdng hdnh vi chuyin gid cua doanh nghiep FDI bdng cdch hgn chi muc dp cdng nhu cdc cdch thirc tham gia chudi gid tri todn cdu hay khdng? Ddy chinh Id cdu hdi md nhdm tdc gid mong mudn dua ra l&i gidi dap trong phgm vi nghien cuu ciia bdi bdo ndy.
• Tir khoa: hogt ddng chuyin gid, doanh nghiip FDI, chuoi gid tri.
ABSTRACT
Participating in the global value chain and FDI enterprises price transfer of FDI firms have been becoming common issues both in international and domestic researches. However, these two issues do notseperately exist but they have an interaction relationship. The deeper the FDI firms have participated in the global value chain, the more opportunity for FDI firms have set up price transfer mechanism. Therefore, the question is should the pricetransfer of FDIfirmsbe avoided by restricting the level and the method of participating the global value chain? This is also the question that the authors would like to answer within the scope of this paper.
• Ke>v\ords: transfer pricing, FDI enterprises, value chain.
Chudi gid tri todn cdu Id gi?
Co nhieu each hieu khac nhau \ e chudi gia tri loan cau.
tu\ nhien. cac nha nghien cuu Uong va ngodi nude deu cd dicm chung \ c quan diem cho rang "chudi gid iri lodn cdu (G/nhal value chain - GVCj la chudi ccic hoal dong duac phdn LIIIH thdnh nhieu hoal dong khi'ii nhau u; clirac lliirc hien a cck nu&c khac nhau" fAri Van
\sschc. 2015). Cac hoat dong chmh irong GVC cd the dugc goi theo nhieu each khdc nhau nhu cdc mat \ich (cong doan) tliiiih. bao goni- nghien ciiu phai men (R&D), thill kl. san xu.ii - lap rdp. logistics, phan
phoi va lieu thu. Tai mdi mdt mai xich. gid tri lai dugc lang them. Tu) nhien, su phan bd gia tri gia lang lai cac mat xich la khong giong nhau. R&D va tieu thu, ban le la cac mat xieh mang lai gia tri gia lang Idn nhat, tiep theo Id thiet ke va phan phoi.
mat xich mang lai gia iri thap nhat Id san xuat va lap rap. GVC md ra kha ndng tham gia vao lhi irudng the gidi cho moi ehu ihl khdng phdn biet trinh dd phdt irien ha\ khoang cdch \e \ i tri dja l\'. Tu\ nhien, mirc dp tham gia. vi tri ciia chii thi trong GVC khdng giong nhau \a phu thuoc \ao trinh do. cone nahe.
kmh nghiem ciia cac ben
Cac chii the tham gia GVC cd the lira chgn hinh thuc tham gia theo hai each: qude te hda doanh nghiep ndi dia thdng qua viec tham gia gia cdng xuat khau hoac ihuc hien xuat khau true tiep; thu hiit FDI. \'e qude le hda doanh nghiep ngi dja.
Tham gia GVC theo each nay CO the thuc hien theo hai hudng:
i) thanh lap cac khu san xuat hang xudt khau (EPZ). trong do.
hudng thue hien na) cd the thuc hien ket hgp vdi each thirc tham gia GVC thir hai la thu hiit FDI.
ii) doanh nghiep trong nude thuc hien gia cdng xudt khdu hoac xuat khau true tiep sang lhi trudnc nude neoal. Khi tham
• / 7 n ' .^CS, Ths - Hgc vien Tdi chinh
56> Tap chi nghien ctfu Tai chinh ke' toan
CsFo3 (164) - 2017)
TAI CHI'NH DOANH NGHIEP gia GVC theo hudng nay, chinhphu dong vai trd hd trg trong cac ho^t ddng xiic tiin thircmg mai, giam bdt cac rao cdn thul quan va phi thul quan. Vl phia doanh nghiep trong nude, mudn trd thdnh nha cung cdp chinh cho cac doanh nghiep ddng vai trd thdng ITnh trong GVC thi phdi dap ung dugc cdc yeu cdu ve chdt lugng, thdi gian giao hang, dieu kien ldm vi?c cho ngudi lao dgng, mdi trudng...
Ve thu hut FDI, dl viec thu hill FDI mang tai hieu qua kinh le cao lhi van de dat ra Id phdi lua chgn dugc "cdc nhd ddu III phii hop" (Daria, Deborah, 2014). Su phii hgp the hien qua
\iec nha ddu lu nude ngoai se chuyen giao cho nude nhan dau lu cac cdng nghe san xuat tien lien, phii hgp vdi kha nang khai thac cdng nghe ciia doanh nghiep trong nude; dac biel la hicu ung lan Ida ciia cdng nghe, von va trinh do lao ddng sang cac thanh phan doanh nghiep cdn lai ciia nen kinh le; va doanh nghiep trong nuoc ed the trd thanh nha cung cap chinh cae yeu td dau vao hoac cac san phdm irung gian.
Chuyen gid Id gi?
Chuyen gia la hdnh \i dinh gia ngi bd ddi vdi hdng hoa.
dich vu mua trong ndi bii cdng ly va giu'a cdc cdng ty con ciia ciing mot cong l> (Coase. 1937).
Tronic ndi bo mdt doanh nghiep.
khi mdi don M thanh \ ien cung cd[i nidi hang hua trung gian cho mdi Jon \ i thdnh vien khac se lao 1.1 •^ti ''•""I Jdng ciia hang hd:i k\)^''\v- m.mg hinh thirc giao dich llll liudiig Hang hda van CO ili'^' diioc dinh gid song mirc ,,] I ;av iluidiig \d khdng nhdl
thilt la gid thi trudrng. Dd la gid chuyin giao trong ngi bO mgt doanh nghiep, dirge thiet Idp nhdm phyc vu nhu cau hach todn ngi bg cua doanh nghiep.
Khi doanh nghi?p tdn tai dudi hinh thurc mgt tip doan kinh te, mac dii cdc thdnh vien cua tap doan thudng cd vj the dOc Idp hon, gid chuyin giao van dugc siJr dyng trong cdc giao djch ngi bg giua cac dcm vi hay cong ty thanh viSn (con dugc ggi Id cdc ben lien ket) ciia tap doan. Ddng thdi, cdc giao djch nay duoc ggi la cac giao dich "chiu su kiem soat", khdc vdi cac giao dich
"khdng chju su kiem soat" giira cdc doanh nghiep hoat dgng ddc lap, khdng cd quan he lien ket.
Lgi dung hoat dgng mua ban hang hda trung gian trong ngi bd doanh nghiep, dac biet la trong cac cdng ly da qude gia (MNC), va su khac biet ve chinh sdch thue, cac MNC thuc hien gid chuyen giao giira cac cdng ty thanh vien hoat dgng d cac khu vuc phdp ly thue khac nhau.
Bang viec djnh ra cdc muc gia chuyen giao ndi bd thich hgp, cae tap doan se dieu phdi thu nhap sao cho Igi nhuan ciia cac cdng ty thanh vien lai qude gia cd thue suat cao xudng mirc thap nhdl cd the va tang tuong img Igi nhuan ciia cac cdng ly thanh vien boat dgng d cdc qude gia cd thue suat thue thu nhap Ihap hon hoac d cdc thien dudng thue. Chang han, trong trudng hgp mudn chuyen lai ve cdng ty me (tai nude cd thue suat thul thu nhap doanh nghiep thap) thi cdng ly me sg dmh gia chuyin giao cho cac cdng ty con (d nai cd mirc thue cao) vdi gid cao han gia tlii trudng. Do phai mua
nguyen li^u dau vdo vd tra chi phi dich vu cho cdng ty me cao n6n cdng ty con sS c6 lgi n h u ^ thap, hoac Id, tir do s6 tiin thul phdi ngp thap hoac bing khong (0). Cong ty m? se dat mgt miic Igi nhuan cao ban, nhung vi hoat dgng cr nai co thue suat th^p nSn s6 tiin thue ma no phdi ddng gia tdng khdng nhiiu. Liic ndy, tdng chi phi thul toan cau cua tap dodn gidm xudng ngn no se cd Igi ve tdng the (Duong Van An, 2016).
Nhu vay, bang cdch thiet ke gid chuyen giao trong cac giao djch giii-a cac thanh vien sai lech vdi gia thj trudng, cac MNC cd the chuyen lgi nhuan trudc thue tir mgt quoc gia nay sang mdt qude gia khac de tdi da hda long lgi nhuan sau thue.
Trong Irudng hgp ndy, dinh gia chuyen giao dugc xem la hanh vi "chuyen gia nham chuyen lgi nhuan" (profit switching transfer pricing) hay thudng ggi la hanh vi chuyen gia.
Chuyen gia se gdy ra tac dgng lieu cue cho nude nhan dau lu neu cae MNC lan dung su sai khac ve mirc thul sudt thu nhap doanh nghiep giira cac nude nham gia lang lgi nhuan cho cac bd phdn doanh nghiep boat ddng d cac nude ed mirc thue suat thap. Chuyen gia se khien cho cac nude nhdn ddu tu la cac nude dang phat triin nhu Viet Nam gap khd khan trong viec vira phdi bao ve nguon thul ciia minh ma van duy tri duoc mdi Irudng dau lu thdn thien vdi nha dau tu nude ngoai.
Tham gia GVC vd hdnh vi chuyen gid ciia cdc MNC
Theo Price Walcrhouse Coopers. 2013, cd 5 ylu id kit
Tap chi nghien ciTu Tai chinh ke toan <$7>
TAI CHI'NH DOANH NGHIEP (S^ 03 (164)-2017) hop tao nen "con bao hoan hao"
(perfect storm) ve chuyen gia.
Dd la: i) qud trinh todn cau hda vd su phat trien manh me cua thuang mai quoc te da ldm gia tang quy md va sue manh kinh te toan cdu cua cac MNC; ii) theo xu hudng van ddng cua ddng vdn FDI, cdc MNC ngdy cang cd nhieu ca hgi thuan lgi de lua chgn dja diem dau tu, trong do hodn loan cd the tinh todn den nhimg dia diem dau tu cd lgi the ve thue sudt; iii) xu hudng san xuat day chuyin qude te va viec cac nude day manh viec tham gia vao mang san xuat, chudi cung umg va chudi gia trj toan cau dan den viec cac bg phdn ciia sdn pham dugc san xuat d nhieu quoc gia khac nhau tren the gidi; iv) su can thiet phai dem lai gia tri cao hon cho cae cd ddng khien cho cdc MNC thay vi tap trung vao ddi mdi cdng nghe, giam chi phi ddu vao, cai thien dich vu ban hang... de tang lai thi lai chi cho cac nghien ciru ve chuyen gia nham giam ganh nang thul;
v) nen kinh le tri thire lam tang gia tri cua sd hiru tri lue va cong nghe. trong dd, viec xac djnh dimg gid tri cua cac tai sdn vd hinh la khdng the nen khien cho viec djch chuyen tai san vd hinh idi cac nude dugc xem nhu id
"thien dudng thul" da dan din hdnh \i chuyen gia.
Nhu vay. viec tham gia GVC da duoc danh gia nhu mdt trong cdc _\eu to dan den viee hanh vi chu\en gid de ddng hinh ihanh
\a thuc hien Vdi quy md nga\
eang md rgng ciia cdc MXC \a su chu\ en mdn hda mirc do cao ciia cac hoat dgng trong GVC da khien cho cac MNC hien dang
bi dieu tiet bdi nhi€u luat thue d cdc nuac khac nhau. Dieu nay mgt mat khien cho hoat dgng cua cdc MNC phdi doi dien vdi nhieu nii ro nhung mat khdc lai tao ca hgi cho cdc MNC thirc hien hdnh vi chuyen gid.
Nude nhdn dau tu cang tham gia sau vao GVC, nghTa Id thyc hien nhieu boat dgng khdc nhau trong chudi se cang khien cho hanh vi chuyen gid dugc tien hanh de dang, viec kiem sodt cung trd nen khd khan hon. Do trinh do lao ddng thdp, cac MNC khi tien hanh FDI vao cdc nude dang phat trien chu yeu nham tan dung Igi the ve chi phf nhan cdng thap de giam gia thanh san pham. Thdng qua mang ludi cdng ty con, cac MNC thuc hien chuyen giao cac tai sdn vd hinh, cac yeu Id dau vao dugc djnh gia d mirc cao khien cho lgi nhuan bj giam (tham chi la lo), theo dd, cac MNC giam dugc so thue phai nop, tuy nhien, lgi nhuan tinh trong ngi bd MNC thi van duy tri mirc cao. Tham gia GVC cang lao dilu kien dl dang cho eae MNC thue hien chien luge dau tu nay.
Theo UNCTAD, 2013, 60%
gia tri cac giao djch thuang mai va djch \u qude te la ciia hang hda trung gian, luong duong vdi 20 nghin ty USD. Theo so lieu ve TiVA (gia trj gia tang trong thuong mai Trade in Value Adding) ciia OECD-WTO, 2013. 67% eiia gia trj eae giao djch tren toan thi gidi dugc lao ra la thudc vl cac nude OECD, irong khi do, phan gja trj cua cac nude NlCs\dBRICS chi la 2^°o. dac biet la cae nude dang va cham phat triin chi chiim
khoang 8%'. Dilu nay phan anh rat chinh xac thyc tl tham gia GVC chii yeu dua vdo nhan cong gia re, nen kinh te gia cong nen cdc nude dang phat triin nhan dugc rat ft gia tri trong chudi.
Thuc te nay cung dugc phan dnh rat r5 trong hoat dgng FDI tai Viet Nam. Xdc sudt doanh nghiep coi Viet Nam la mgt phdn cua chudi cung ung toan cdu thuc hien chuyen gia Id 13- 20% (Le Hoang, 2014). Tong cue Thue da kiem tra cdc doanh nghiep FDI bj nghi ngd cd ddu hieu chuyen gid, va kit qud nam 2014, thanh tra tai 870 doanh nghiep FDI thi cd din 720 doanh nghiep vi pham.
Hdnh vi chuyin gid theo dia phuang. tai mdt so dja phuong cd ty Ie vi pham len den 100%
doanh nghiep thudc mau thanh tra nhu Quang Ngai (27/27 doanh nghiep thanh tra dugc ket luan la vi pham), Hoa Blnh (16/16), Bdc Giang (14/14), Gia Lai (15/15), Ddk Ndng (7/7), An Giang (7/7). TP HCM cd ty le vi pham cijng len din 85%, tuong duong 164 vi pham trong sd 193 doanh nghiep bi thanh tra. 0 Ha Ndi. ly le nay la 326 doanh nghiep vi pham trong sd 332 doanh nghiep bi thanh tra.
Kel qua thanh tra va xir phat vi pham lai Ha Ndi va TR HCM da giup giam lo tuong img 870 va 1.500 ty ddng; truy thu, xir phat va truy hoan lucmg ling 173 va 498 t>' ddng cho Cue thul TP HCM va Ha Ndi
Hdnh vi cliuyen gid ifieo ngdnh nghe. ciing irong nam 2014. Tdng cue Thul da thanh tra chdng chu\en gid doi vdi 20 ' Rashmi Banga, 2013, "Measuring value tn global value cliains", UNCTAD
Tap chi nghien ciifu Tai chinh ke toan
(^£03^(164) - 2017) TAI CHfNH DOANH N G H l g P doanh nghi?p FDI. Sau thanh chfnh, bdo hiim, thong tin viln doanh nghiep c6 ra6i quan h§ ty tra, CO quan thul da dieu chinh thong va linh kien d to d^ra khd le t h u ^ vdi hdnh vi chuyen gia.
ve tang thu nhdp chju thul nhiiu vdo dgi ngu chuySn gia Phong Thuang mgi va Cong 3.747 ty ddng, giam 16 759 ty va mdy moc thiet bi trong chinh nghiep Viet Nam (VCCI) va Ca dong, truy thu 230 ty ddng va ngi bO doanh nghiep ma cac yeu quan Phdt trien Qu6c te Hoa Ky xii- phat 12 ty ddng, cdc doanh td ndy diudng khong co gia tri (USAID) (2013) khdo sat thu nghiep bj truy thu chii ylu u-ong ngang gid tuang dirang, do do thdp y kiln cCia L609 doanh ngdnh det may, da giay... Nam thyc su kho ddnh gid chinh xdc nghi?p FDI din tir 49 qu6c gia 2015, kilm tra 4.751 doanh vd phii hgp de thyc hien cac myc khac nhau, boat dOng trSn dia nghiep lo, cd dau hieu chuyen dich lien quan den thul. Chfnh ban 13 tinh, thdnh cua Vift Nam gia va doanh nghiep cd boat vi vdy, day la nhihig ngdnh cd cd mat do doanh nghiep FDI dong giao dich lien kit. Theo ty le uac tinh cao doanh nghiep cao nhat cho thay, khodng 20%
dd. ket qud kiem tra da gidm Id FDI tien hanh chuyen gia. doanh nghiep FDI (trong so 10.050 ty ddng; truy thu, truy ff^fjfj y/ chuyin gid theo kit '-609 doanh nghiep khao sat) hoan vd phat 1.062,74 ty ddng; qua hoat dgng thdng thudng kit cd hdnh vi chuyin gid.
giam khdu trir la 302 ty ddng; s6 qua boat ddng kinh doanh ciia Cac doanh nghiep thuc hien chuyen gid nham chuyen lgi Bang I: NhCrng nganh co ti Ip vac tinh cao doanh nghifp FDI chuyen gia nhuan sang nude cd mUC thue suat thap nen bao cao thue chinh thirc cua doanh nghiep se bao Id song van dugc khang dinh thanh tich trong bao eao ndi bd ciia doanh nghiep, dac biet la trong trudng hgp la cdng ty con eiia MNC. Ky thuat dem bat ddi xirng (UCT), thudng dugc ggi mgt each khdng chinh thirc la bang cau hdi LIST, dugc VCCI vd USAID lien hanh vdi cau hdi ve lgi nhuan lu bdo cao da cho thay, cd bang chimg rang cac doanh nghiep cd kel qua hoal
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15,2%
17,4%
24,6%
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thap 48,9%
33,5%
-3,2%
1,4%
-4,6%
3,i%
-41.5%
-32,9%
Ciia r e t 7 V l/ffc tinh
cao 81,3%
55,5%
27.8%
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Tap chi nghien ciiu Tai chinh !<§ toan <59>
TAI CHINH DOANH NGHIEP (So03 (164) • 2017) dgng tdt nhieu khd nang thuc
hien chuyfin gid (PCI, 2013).
Bang 2 cho thdy, 65% doanh nghiep cd miirc Igi nhuan rat cao (tren 20%) thiia nhdn cd chuyen gid, 44% doanh nghiep kinh doanh cd lai cao, 12%
doanh nghiep lai trung binh vd 9% doanh nghiep boat ddng khd quan nhung lai rdt it cung cd hanh vi chuyen gia. Thong thudng cac doanh nghiep cd ket qua kinh doanh thua Id lhi khdng can phai sirdung ky thuat chuyen Igi nhuan, tuy nhien, ket qua nghien ciru ciia VCCI va USAID cho thay mgt ngoai le, khoang 30% doanh nghiep ket qua kinh doanh cd muc Id it (tir 0 - 5%) thira nhan cd thuc hien chuyen gia. Dieu nay cd nghTa la cd nhieu kha nang cac doanh nghiep cd trinh do quan iy cao da chuyen gia de tu day minh xudng dudi mirc cd lai nham tranh thue thu nhap doanh nghiep (PCI, 2013).
Mac dii ehua cd bang chimg cu the ndo ve mdi quan he giira vice tham gia GVC vdi hdnh vi chuyen gid ciia doanh nghiep l-"l)i. Tuy nliien, vdi thuc te hdnii vi cbuyen gid dugc thuc hien tinh \i va phd bien trong nhieu nganh nghe, tai nhiSu dia phuong. khdng han che vdi ket qud boat dgng ciia doanh nghiep Id Id hay idi trong bdi canh doanh nghiep I-DI hoat dgng i;n Viet Nam chii ySu theo hinh liu'ic gia cdng thi rd rang cang md rong pham vi tham gia GVC lhi doanh nghiep FDI cdng de dang thuc hien hanh vi chuyen yid. Loi ich kinh te Idn nhdl ma
\'iei Nam thu duoc khi tham gia G\ C thdng qua thu hut FDI chii
\eu \an la gidi quyet vice Idm
tren quy mo Idn, lgi ich kinh te dat thdp. Thuc tS nay ciing dugc phdn dnh qua vi?c ty I? doanh nghiep trong nuac trd thanh nhd cung cap ddu vao cho doanh nghiep FDI dat thap.
Mdt trong nhung tdc ddng tich cue cua viec tham gia GVC Id tao ra dugc lien ket ngugc (backward linkages) giira doanh nghiep FDI va doanh nghiep trong nude. Cd 3 loai hinh nha cung cap chinh cho doanh nghiep FDI, bao gdm: cac nha cung cap tu nhan ngi dja, cac nha cung cap nude ngoai ciing nude xuat xu vdi nhd ddu tu va nha cung cap nude ngodi thudc nude thir ba. Cac ITnh vuc cdng nghe thap (del may, da giay) thi nha cung cap trong nude cd the tao ra dugc nhimg lien kel vdi doanh nghiep FDI do sir khac biet ve trinh do cdng nghe khdng qua Idn nhu cac ITnh vuc cdng nghe eao khac. Tuy nhien, trong 1.000 doanh nghiep FDI mua hang hda dich vu tir nha cung cap tu nhan trong nude thi eung cd 1.500 doanh nghiep FDI mua hang hoa dich vu tir nha cung cap ciia nude xuat xir va nude Ihir ba (PCI, 2015). Dieu nay cho thay, ty le doanh nghiep FDI mua hang hda dich vu lir nude xuat xir vd nude thir ba cao hon lir nha cung cdp trong nude la dieu kien tdt de doanh nghiep FDI thue hien chuyen gia.
Mpt sd kien nghi Khong the dimg ngoai GVC de ban che hanh vi chu>en gid nen van de dat ra eho Chinh phu cung nhu doanh nghiep trong nude la phdi cd each thirc tham gia GVC sao eho han ch6 den mirc thdp nhat kha nang hanh vi chuyen gia cd tha xay ra. Nhdm
nghien cihi dua ra mgt so ggi y nhu sau: i) nang cao trinh dg lao dgng de khong thuan tuy tham gia cdc boat dgng gia cong don gian trong GVC ma di chuyen 16n cac boat dgng phuc tap, cd gid trj gia tang Idn hon; ii) phdt trien cdng nghiep ho trg de tang ty Ie su dung ddu vao trong nude cua doanh nghiep FDI;
iii) hoan thien chinh sdch thue phii hgp vdi lieu chudn quoc te, xem xet lai cdc miic thue suat ap dung cho ddi tugng lien quan, dieu chinh thue thu nhdp doanh nghiep theo tuong quan vdi cac nude ddi thii canh tranh chinh;
iv) nang cao tinh de du dodn cua chinh sach thue, cdng khai chinh sach thue trong nhijmg nam tiep theo, dp dung co che tao thuan lgi cho viec dinh gid trudc; v) djnh huong chien luge thu hilt FDI theo hudng yeu cau gia tang tinh lien ket giiia doanh nghiep FDI vdi doanh nghiep trong nude./.
Tai lieu tham khao:
^ Duong Vdn An (2016), Ludn dn lien sy "Chuyen gid trong doanh nghiep CO von ddu lu true tiep nude ngodi - Kinh nghiem qude te vd bdi hoc cho Viel Nam", ffoc vien Khoa lioc Xa hdi
Le Hodng (2014), "Hau nhu doanh nghiep FDI ndo ciing chuyen gid, Iron thue", hllp//ww^v thesaigontimes vn/113609/Hau-nliu- DN-FDI-nao-cung-chuyen-gia-lroii- ihue hlnil
Dd _ Then Anh Tudn (2015).
"Chuyin gid trong cdc doanh nghiep FDI a Viel Nain". Chirang trinh gidng day kmh te Fulbright. CV15- 13-89 0
VCCI yd USAID (2013), "Bdo cdo Chi sd ndng luc canh iranh cap tinh - PCI" - I'CI 2012. Nhd xudt ban Lao ddng
VCCI yd USAID (2016). "Bdo cdo Chi so nang luc canh iranh cdp tinh - PCI" - PCI 2015. Mid xudi bdn Lao ddng
Tap chi nghien cCfu Tai chinh ke toan
