KHOA H O C - C d N G N G H l
Thijc trang va mot so giai phap kiem soat lioat dpng chuyen gia tai Viet Nam hien nay
lThS.DANGTH!THUHA;ThS.LETH!UYeN;ThS.PHAMTH!HU'C(NG TrUdng Dgi hoe Hoa LU
TOM TAT: Bai bao trinh bay thac trang ho^t dong chuyen gia, phan tich cac kho kh5n, bat cgp trong qua trinh quIn ly giao djch chuyen gia, tu d6 dua ra mpt so gill phap kiem scat hogt dpng chuyen gia t^i Vipt Nam hien nay
TL/ KHOA: Chuyen gia, giao dich chuyen gia, kiem soat, cac gili phap, Vigt Nam
ABSTRACT: This paper presents the current status transfer pncing activities, analyzing the difficulties and inadequacies in the management of transfer pricing transactions since launched a number of measures to control transfer pricing in Vietnam today
KEYV\/ORDS: Transfer, pricing transactions, control, measures, Vietnam.
I . O A T V A N O i
Chuyen g i l tai Viet Nam dang la van nan ddi vdi CO quan chUc n I n g cua Viet Nam, d i e biet I I cO quan kiem toan, eo quan thue. Chuyen g i l tai Viet Nam co day du cle hinh thdc gidng nhu ddi vdi cae qude gia tren the gidi va ngay cang "tinh vi" hon nhU: Chuyen g i l thdng qua t i n g chi phf dau vao; chuyen gia thong qua ha thap g i l ban sin phl'm; ehuyen g i l thPng qua nang khong g i l trj tai san hdu hinh va tai san vp hlnh trong q u i trinh dau t U v l gdp vdn lien doanh, lien ket;
ehuyen gia thdng qua eo che gia cung cap djeh vy; giao kholn lai vdi g i l rat thap (doi vdi nhdng doanh nghiep FDD v l gia cao ddi vdi elc nhdm cong ty lien ket trong nude; chuyen gia thong qua ehi tra lai vay vdn san xua't kinh doanh...
Hanh vi chuyen gia nham toi thieu nghia vy thue phai nop khPng chi dien ra d cac doanh nghiep ep von dau tU nude ngoli (FD!) ma con gida cle ben lien ket trong npi dia Viet Nam. I_am the nao de kiem solt dupe hoat dong chuyen gia d cac doanh nghiep nay dang la bai t o l n khd doi vdi ele eo quan ehdc nIng va t o l n x l hPi.
2.THirCTRANGH0AT€)6NGCHUYiNGlAdVIETNAM Cuoi nam 2012, trong Blo c l o cua Bp Tai ehinh neu ro, hien tupng elc doanh nghiep FDI ke khai 16 la k h i
pho bien, chiem khoing 50% tong so doanh nghiep FDI dang hoat dpng tren c l nUdc, trong dd nhieu doanh nghiep ke khai 16 lien tuc trong 3 nam. Tir n I m 2013 den nam 2016, so lUpng doanh nghiep ed vdn FDI b l o 16 hang n I m t d 4 4 % den 5 1 % . Theo bao eao gan day nhat vao dau nam 2018 eua VCCI, cd den 37,9% doanh nghiep FDI bao e l o 16 trong n I m 2017. Con so nly da g i l m so vdi cic nam trude nhUng van la con so rat eao, dieu nay tiem an nhieu riit ro doi vdi eae don vi thUc hien hanh vl chuyen g i l bat hop p h i p . KhPng biet bao nhieu nghin tl dong n g l n sleh bj that t h o l t t d hang loat vy nghi I n ehuyen gia cua elc doanh nghiep FDI ten tuoi nhU: Coca- Cola, Pepsi, Metro Cash and Carry, Adidas, Keangnam...
Den nay, nhieu doanh nghiep noi dia da cd dau hieu rP rang cua viec chuyen g i l lam that thu n g l n sleh nha nUPc, trong dP co vu viec tieu bieu la Sabeco. Vay nhdng doanh nghiep nay tien hanh ehuyen gia nhuthe nao?
T^n tuoi dau tien trong nghi I n ehuyen gia la doanh nghiep Coca-Cola Viet Nam. ThUe te sin lupng eua doanh nghiep van t i n g trudng tren 25% moi nIm, tuy nhien den thdi diem t h i n g 12/2012, tong sd 16 luy ke eua Coca-Cola Viet Nam len den 3768 ti dong, vupt qua sd vdn dau tU ban dau 2950 t i ddng. TU khi thanh lap cho den het nam 2012, doanh nghiep nay da 16 trung binh moi nam 1001^ ddng. Do vay, cle doi t i e Viet Nam khPng the ganh ehiu dugc kholn 16 nay, p h l i lan lUpt rut khoi lien doanh, Coca-Cola trP thanh doanh nghiep 100% von nUPe ngoai. Lo liiy ke IPn, doanh nghiep nay theo thPng thuPng se p h l i pha sin hole thu hep quy mP hoat dpng. Tuy nhien den nam 2014, Coca-Cola tiep tuc dau t u t h e m 210 trieu USD de mP rpng kinh doanh d Viet Nam. Coca-Cola g i l i thich ly do thua lo cao la do p h I t sinh chi phi nguyen phu lieu. Mdc ehi phi nguyen phy lieu trung binh ehiem tren 70% gia von, tham chi eP nam tang len den 80 - 85% gia von v i o cle n I m 2006, 2007. VPi nhdng dau hieu bat thudng, khPng ngoai trCr eP kha nang mpt khoan ipi nhuan khdng 16 tU Coca-Cola da ve tui cua eong ty me P ehinh quoc. Chi den nam 2015, sau 20 nam dupe t h i n h lap, Coca-Cola Viet Nam lan dau bao lai va ddng thue thu nhap doanh nghiep cho chfnh phu Viet Nam.
PepsiCo dupe thanh lap vao n I m 1991. Tinh hinh tii phia PepsiCo eP ve eP k h i quan hon so vPi Coca -Cola d tren, mac du ke tU khi thanh lap cho tdi nam 2007, PepsiCo 16 lien tuc. Nam 2007 ta n I m dau tien PepsiCo ed Hi, vdi tong thu nhap ehiu thue la 58 ty dong. Tuy
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KHOA HOC-CONGNGHI
nhien do van dupe dieu chuyen 16 nen tong so thue thu nhap doanh nghiep ma cPng ty nay da nop tii nam 2007 cho het nam 2012 chi la khoang 40.2 ty dong. Tuy nhien, Pepsi Viet Nam van tiep tye dau tU them nhieu n h l may mdi p cle tinh thanh khIc trong c l nUdc de md rpng thj phan. Doi vPi PepsiCo, l l m I n ed nam 16, nam 111 va t^
trong hUOng lieu trong g i l b i n thanh pham eua eong ty nay eung khong IPn nhu cua Coca-Cola. Tuy nhien, ty le Ipi nhuan tren doanh thu rat thap, khoing tren 02% nen nghi I n chuyen gia ta eP eo sP.
CPng ty TNHH Metro Cash & Carry VN (hay edn gpi la sieu thj Metro) b i t dau kinh doanh dViet Nam tUdau nam 2002 vdi so von ban dau II120 trieu USD, trong do vdn p h i p djnh la 36 trieu USD. Sau khoing 12 nam hoat dpng (2002 - 2013), v i o t h i n g 5/2013, tong von dau tU tai Metro Viet Nam l i n hon 301 trieu USD. Metro Viet Nam Hen tyc ke khai 16 vdi so 16 luy ke len den 1657 ti USD tinh den n I m 2013 va ehi duy nhat nam 2010 lacP Hi 173 t! dong.
Mae dii 16 nhUng Metro Viet Nam v I n tiep tue mP them 19 diem b i n le tren toan quoc. Ly do Metro dua ra I I giay phep kinh doanh cua cong ty nay chi eo hieu luc trong vPng 50 n I m nen ePng ty p h l i gap rut h o l n thien he thdng kinh doanh. Chinh vi vay, thdi gian 2002 - 2013, CPng ty khong cP Hi va khong ddng thue thu nhap doanh nghiep. TU ket qua tren, co quan thue da vao dieu tra, tU do yeu eau Metro Viet Nam p h l i dieu ehinh g i l m 16 len den 335 ty ddng. CIc kholn giam 16 n l y dupe xlc djnh ehCi yeu la phi nhupng quyen thuong mai.
Ngoai ra, ePn mpt loat elc chi phi d u phPng hang ton kho, chi phi trich lap no p h l i thu khp dpi va mpt so ehl phi khong lien quan den hoat dong kinh doanh ePa Metro. Co quan thue cung dieu ehinh thue nha thau 62 ty dong ddi vdi elc kholn ehi phi boi hoan tien luong t r i cho CPng ty me PDde de tra cho eae nhan vien nUdc ngoai lam viec tai Metro Viet Nam; dieu chinh g i l m thue g i l trj gia t i n g dau vao doi vdi kholn tien thu ho trp quIng cao, tiep thj, khuyen mai t d eae nha eung cap len d^n 110 ti dong. NhU vly, d Metro Viet Nam ton tai hIng loat elc giao dich lien ket manh Idi lam eo sP de ehuyen gia nhuehi phi nhupng quyen thuong mai, chi phf luong, thudng v l phu cl'p cho ban g i l m ddc v l ehuyen gia nude ngoai t r i eho ele e l nhan thong qua Metro Cash &
Cary GmbH (MCC) tai Ddc. CIc chl phi n l y 11 nhdng eon so rat Idn lam cho Metro Viet Nam 16 tien tye.
Adidas AG t l mot cong ty da qudc gia duac thanh lap vao nam 1948 tai Bdc. CIc sin pham cua Adidas cP mat PViet Nam tirnam 1993 v l den n I m 2009 mpt ePng ty con cua Adidas duac thanh lap d Viet Nam. Adidas Viet Nam d i n g ky hoat dong kinh doanh tai Viet Nam trong vai trP 11 nha phan phdi ban buPn nhung thUe te lai phIt sinh ehi phi cua nha b i n te. Nhieu ehi phi b i n 1^ nhu chi phi h6 tro vat dyng eho nha b i n 1^, tien tiep thj quoc te, phi quan ly vung, tien hoa hong mua hIng va dae biet, Adidas Viet Nam khdng phai la nha sin xuat, nhUng phIt sinh kholn tien ban quyen. Cu the, Adidas Viet Nam thanh t o l n eho Cong ty Adidas AG phf b i n quyen 6%, chi phf tiep thj qude te 4% doanh thu rdng ddi vdi eae sin pham dupe tieu thu va ca gia tri san pham dupe cap phep. Adidas Viet Nam p h l i tra ehi phf hoa hong mua
So 10/2018
hang cho Addlas InternationalTrading B.V, vpi ty le 8.25%
gia tri mdi giao dieh. Day ehinh la hinh thUc ehuyen gia b i n g elch t i n g ehi phf dau vao. Do ehi phi dau vao nhap khau tang len mpt elch vd ly nen Adidas Viet Nam ludn 16 va khPng p h l i nop thue thu nhap doanh nghiep.
Sabeco la vu viee tieu bieu doanh nghiep npi ehuyen g i l . Sabeco cp the ehuyen gia n h l m g i l m nghTa vu nop thue tieu thu d i e biet do ehinh ta mpt 16 hong trong viee quIn ly thue tieu thu dac biet. Theo quy dinh cua Lult Thue tieu thy d i e biet hien hanh sd 27/2008/
QH12, doanh nghiep chi tinh npp v l ke khai thue tieu thu d i e biet d khau sin xuat, cle doanh nghiep thue hien k h I u luu thdng khong can ke khai v l tinh nop thue tieu thu d i e biet. Theo dd, Kiem t o l n Nha nude eho biet Sabeco vda thuc hien san xuat, vifa thuc hien phIn phdi sin pham bia. Sabeco san xuat v l b i n bia cho eong ty con cua minh, ehinh I I CPng ty ThUOng mai Sabeco.
Cong ty n l y khong ban bia ngay eho ngUPi tieu dung ma b i n qua cdng ty eon khae do doanh nghiep nay chi phdi vPi g i l thap. Sau dd, bia dupe ban lai eho ePng ty khu vUe, den dai ly eae cap, nha hang... v l sau dd mdi den ngudi tieu diing. Nam 2015, Kiem t o l n N h l nUdc ket luan, Sabeco phai nop thue tieu thy dac biet dua tren g i l b i n ra cua cic cdng ty thuong mai khu vUe - don vi true tiep b i n hang ra khpi he thdng eua Sabeco chd khPng phai gia b i n eua Sabeco ra CPng ty Thuong mai Sabeco. Theo dP, Sabeco p h l i nop them ngan sleh hon 408 ty ddng.
Cdn rat nhieu cle trudng hop ehuyen gia tai Viet nam, tren d l y ehi I I mot so truPng hpp dien hinh. Van de lam the n i o de kiem soat dugc hoat dpng ehuyen g i l trong cac doanh nghiep tai Viet Nam dang la b l i t o l n nan giai dat ra eho ele n h l l l n h dao trong elc nganh lien quan va t o l n xa hpi. Sau d l y la mot so khp khan, bat cap trong q u i trinh quIn ly giao dieh chuyen gia dViet Nam.
3. K H 6 K H A N T R O N G K I ^ M SOAT GIAO DICH CHUYIN GIA
3.1. KhP khan thU nhlit: Hdnh lang phdp ly ve ch6ng chuyen gia dang tiep tuc hoan thien
Nhin ehung, van b i n lult quy djnh ve chuyen gia va ehong chuyen g i l chua thuc sU d l y du v l rp rang.
Theo Luat QuIn ly thue nam 2006, ehi eP Diem e Kholn 1 Dieu 37 Luat Quan ly thue quy djnh mpt npi dung eP tien quan cd the dupe van dung l l m co sd de dau tranh ehong ehuyen gia; theo Luat QuIn ly thue sda ddi nam 2012, ed bo sung mpt sd dieu nhu da phIn tfch P tren nhung ehuacp huPngdan cy theduPi luat. Cae quy djnh cu the lien quan den hoat dpng ehuyen g i l mPi chi ddng lai d cap Thpng t u (Thong tU 66/201 OAT -BTC n g l y 24/4/2010 ve "Hudng dan thUc hien gid thi trudng trong giao dieh kinh doanh gida cdc ben co quan he lien kef) v l gan day la Nghj dinh 20/2017/NO-CP quy djnh ve quIn ly thue doi vdi doanh nghiep ed giao djeh lien ket nen hieu lue phap ty ehua eao, gay khp khan cho qua trinh thue hien.
Doi vdi eae quy dinh ey the hien nay edn nhieu van de thieu sdt, chua tioln thien ey the nhU; Chi ngan sleh ehong ehuyen g i l chua cP van ban quy dinh rp r i n g ; gidi han thPi gian thanh tra thue theo quy dinh eua Lult
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KHOA H O C - C 6 N G NGHE
Thanh tra hien hanh, khPng quy dinh rieng thdi gian thanh tra thue doi vdi hoat dpng chuyen gia ma quy djnh ehung nhu thdi gian thanh tra thue ddi vpi cae truPng hop thong thUPng khae; eIn eU xd ly ve an dinh gia kho khIn, vi CO quan thue khpng de gi eo the x l c dmh g i l giao dieh thdng thuPng tren thi truPng; xd phat vi pham hanh ehinh trong ITnh vUe thue ddi vdi cae trUdng hop chuyen g i l cPn qua nhe; thda thuan xae dinh gia trUde (APA) hien tai dang thi diem d mot so doanh nghiep, chua CO ket qua v l ehUa ed nhdng quy djnh hUdng dan eu the de tien hanh thUe hien.
3.2. Kho khan thilr hai: Quyen hanh dieu tra cua CO quan thue bi han che
Hien tai, co quan thue ehi ed quyen kiem tra, thanh tra CO b l o trUdc. Song neu khPng cP quyen dieu tra vdi nhdng tham quyen cu the nhU: Kiem tra dpt xuat, kham xet, bat gid... thi rat khP khan trong thu t h i p thong tin.
D i e biet, ehua eo quy ehe phoi hpp giij'a ele eo quan eo lien quan (cPng an, cPng an kinh te)de giup nganhThue thu thap thpng tin phuc vu cPng t i e ehong chuyen g i l tdt nhl't.
3.3. Kho khan thiJT ba: Co sd duT lieu thieu va chua CO bp phan chuyen trich thu thap thong tin
Co sP d d lieu eo quan thue eP the thu thap dugc tii ele nguon sin cP nhU co quan, ban, nganh cua Nha nude, elc vien nghien cdu, hiep hpi v l cac td chUe chuyen nganh eua N h l nUPe hole t d ehinh ban than sd lieu don vj bj kiem tra thue eung cap. He thdng dd lieu thdng tin ve ngudi npp thue nPi chung va phuc vu cho hoat ddng ehong ehuyen gia ndi rieng con k h i ngheo n i n . Cho den nay, eo quan thue Viet Nam ehua mua bat cii mpt ngudn CO sP dd lieu n I o tU ele e l nhan, don vj dupe phep hoat dpng dpe lap eo uy tin trong nUPe va nUPc ngoli nhU:
Co quan kiem toan dpe lap, cO quan thue eae nUdc... bPi gia cua eae co sPduf lieu nay thudng la d i t . Hon nOa, hien tai CO quan thue ehua ed bp phan chuyen traeh ve thu thap thong tin de phye vu hoat dpng thanh tra thue nPi chung v l chdng ehuyen gia npi rieng P tam quoc gia va true tiep xd ly cac van de ve thPng tin P tam quoc te.
3.4. Kho khan thu'tU: Nang lUc can bp thue han che Can bo thue hien nay eua Viet Nam thl^u ve trinh dP ngoai nguf, thieu kien thdc chuyen sau va sU dao tao bai ban ve ehuyen gia, thj trudng... Ke c l khi co quan thue d l mua ngudn eo sP duT lieu cP eha't lupng thi viee sd dung dupc nguon dU lieu dP eung la mpt thaeh thdc de phIn tfch tim ra eo sP de xac dinh g i l giao djeh dpe lap tuong dong hole ty sua't Ipi nhuan gpp, ty suat sinh Ipi tuong dong. Hien nay, ngoai Tdng cycThueeo to chuyen trich q u I n ly thue doi vdi hoat dpng ehuyen g i l thi ele eue thue dia phuong khpng eo mpt bp phan ehuyen trach ve chuyen g i l , chu yeu can bp thue phu trach thue thu nhap doanh nghiep kiem nhiem.
Tren cO sp danh gia nhUng thUe trang ve boat dpng ehuyen g i l va khd khan trong kiem soat hoat dpng chuyen g i l PViet Nam giai doan hien nay, nhdng bat cap trong kiem soat hoat ddng ehuyen g i l thdi gian qua can phai thay doi de nang eao hieu q u i cdng tac chong chuyen gia, sau day la mpt sd g i l i p h i p CO b i n nham kiem solt hoat dpng chuyen g i l tai Viet Nam.
4. GlAl PHAP K I I M SOAT HOAT DdNG CHUYEN GlA 4.1. Hoan thien hanh lang pli^p ly ve chong chuyen gia
Cle v I n b i n p h i p luat Hen quan den chong chuyIn gia eon han ehe, Luat QuIn ly thue dieu ehinh elc giao dieh lien quan chuyen g i l con qua it. VI vay, ve l l u d l i Qude hpi nen ban hanh l u l t chong chuyen g i l . Trong nPi dung cua l u l t va cac van b i n lien quan can eP elc npi dung quy dmh eu the va phii hop ve:
- Chi ngdn sdch ehong chuyen gid: N g l n sach phye vu eho chdng ehuyen gia can p h l i rieng biet va dupe tinh toan mpt elch phu hpp cho tdng nhPm ele kholn ehi, tUng k h o l n ehi nhuehi phi mua thPng tin, ehi phi dieu tra, xae minh...
- Thdi gian thanh tra thue: Thdi gian nay can phli tinh t o l n sao eho phu hpp vdi mUe dp phdc tap ciia tdng vu viee ehuyen g i l vpi cac yeu to nhU tinh phdc tap ciia elc ben lien ket, elc giao dieh lien ket...
- Cdn cUxdIy vedn dinh gid: Can eu the hon nufa ve c I n cU an dmh g i l giao djch. Khi an djnh gia can xem xet dua them quy dinh trudng hpp g i l giao djch qua eae khIu trung gian n g o l i eae doi tuong lien ket theo quy dinh PThdng tU66/2010/TT-BTC.
- Tdng dd xd phgt vi pham hdnh ehinh vd quy djnh cu the cho cdc trUdng hgp: Xd phat vi pham h l n h ehinh trong ITnh vUe thue doi vdi cle trUPng hpp ehuyen gia can them che tai; can xd phat nghiem khae hOn de du sUe ran de ddi vdi ngUPi npp thue eP hanh vl chuyen g i l t r i n h thue; cP the dUa ra cac quy dinh ey the ve mde phat tien, kiem tra thue djnh ky, thu hoi giay phep kinh doanh, vP hieu hPa m l so thue v l dinh ehi viee sin xuat kinh doanh...
- Cdn quy dinh ehi tiet hudng dan thda thudn xdc djnh gid trudc (APA): APA la co sd p h i p ly mdi quan trpng tao dieu kien eho eo quan thue q u I n ly tot hon hoat dpng ehuyen g i l . Tuy nhien, de thUc hien dupe thPa thuIn tren can eP nhUng nghien edu ky ve ly luan eung nhU thuc tien tai Viet Nam. Co quan n h l nuPc lien quan can sPm thuc hien nhdng t h d nghiem tren dien rpng va dUa ra nhdng quy dinh that cu the, chi tiet de can bp thue thue hien kiem soat chuyen g i l tdt nhl't.
4.2. Giao quyen hanh dieu tra cua cd quan thue Co quan thue la don vj am hieu nhl't ve ele hoat dpng ehong chuyen g i l . Vi vly, can nghien ciJfu giao quyen dieu tra theo tdng cap eho eO quan nay. Tuy nhien, de cdng viee can cd quy dinh lien quan den sU phoi ket hpp giQa ePng an kinh te, tham tan kinh te giup nganh Thue thu thap thong tin ve hoat ddng ehuyen g i l hieu q u i . Tuy nhien, de dap dng dupe chdc nang quyen dieu tra, eae can bp, cPng ehUe thue phai dUOc d I o tao, boi dudng mpt elch bai b i n ve elc nghiep vu dieu tra.
4.3. Tang cUPng co sd duT lieu va bo tri bo phan chuySn trach thu thap thong tin ve cac hoat dong chuyen g i l trong nganh Thue
Van de cap bich hien nay can phIt h o l n thien he thdng tin, dU lieu ve ngUdi nop thue. Vi vay, n g l n h Thue can mP rpng ngudn thu thap thPng tin bang cac hoat ddng nghiep vu cua elc bp phan chUe nang trong eO quan thue.Dac biet, nen thiet lap mpt bp phan rieng biet ehuyen traeh trong ePng viec thu thap thPng tin rieng
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KHOA HOC - C O N G NGHE S o l O / 2 0 1 8 cho hoat dpng ehuyen gia eua nglnh Thue P tam qude
gia va qude te; day nhanh tien trinh xay dung Chfnh phu dien td, d i m bao su ket ndi va trao doi thpng tin tU dpng gida CO quan thue v l ele CO quan quan tynlia nude khac nhu: CPng an, kiem t o l n , dia ehinh, ke hoaeh va dau tU...
Hon nUa, can bd ehi phi mua va khai thIc nhdng co sd dUlieu phuc vy cho kiem solt ehuyen g i l t u ele ca nhan, to ehde eP uy tin v l dupc elp phep trong v l ngoai nuPe.
4.4. Nang cao nang lUc can bp thue Phai dao tao chuyen sau ve chdng chuyen gia eho can bp thue tU Trung uong den dja phuong va ho ehi phy traeh ehuyen ve ehuyen g i l . CIc eIn bp thue khPng ehi dupe d I o tao trong nuPe m l can duoc gdi ra nude ngoai de hpe tap kinh nghiem eiia nhUng nUdc ban.
4.5. Thu hep cac Uu dai thuS va ra soat lai van b(in phap luat
Viet Nam khPng nen thu hut FDI bang mpi g i l , ma ehi chpn nhdng doanh nghiep mang g i l tri thUe sU, ddi vdi nhOng doanh nghiep khPng t u I n theo chul'n mUc kinh doanh thi khdng chap nhan, khong uu dai, nhan nhupng qua mUc vdi elc tap doan IPn. Can x l y dUng chinh sleh thue dam bao cdng b i n g ve quyen loi v l nghia vy thue gida elc thanh phan kinh te, khu vUc va dia ban; thu hep khoang each ve eae Uu d l i thue giUa ele nganh, linh vUe, dia phuong.
Can ra solt lai elc van ban p h i p luat nganh Thue nham tranh trinh trang ele doanh nghiep Ipi dung ke hd cCia p h i p luat de ne thue •
Tailieu tham khao
[1]. Ludt sd 78/2006/QHll cua Qudc hoi ngdy 29 thdng 11 ndm 2006.
[2]. Ludt so 21/2012/QH13, sda doi, bo sung mgt sd dieu eua Ludt Qudn ly thue ngdy 20 thdng 11 ndm 2012.
[3]. Ludt sd 71/2014/QH13, sCta doi, bo sung mdt sd dieu eua cdc ludt ve Thue ngdy 26 thdng 11 ndm 2014.
[4j. Thdng tU sd 66/2010/TT-BTC, ngdy 22 thdng 04 ndm 2010, hudng ddn thdc hien viec xdc dinh gid thi trudng trong giao dieh kinh doanh gida cdc ben cd quan he lien ket.
[5]. Nghi dinh so 20/201//ND-CP ngay 24 thdng 02 ndm 2017, quy djnh ve qudn ly thue ddi vdi doanh nghiep cd giao dich lien ket.
Ngay nhan bai: 3/9/2018 Ngdy chap nhdn dang: 11/9/2018 NgUdi phdn bidn:ThS. Uh Minh Nga
ThS.OoThjThtjy
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