NGHIEN CQU CHINH SACH
^
CHUYEN GIA TRONG CAC DOANH NGHIEP FDI THL/C T I I N 6 TRUNG QUOC VA
HL/6NG Dl CHO VIET NAM
ThS. PHAN VAN TAM UBND thanh pho' Da Ndng
V
iec md cCta nen kinh te, thu hut dau tU true tie'p nudc ngoai (FDI) da va dang gdp phan rat Idn vao sU tang trudng va phat trien kinh te cda nhieu qudc gia, dae biet la doi vdi cac nSn kinh te dang phat trien, trong dd cd Trung Qudc va Viet Nam. Tuy nhien, ben canh mat tich cUc, nhieu doanh nghiep FDI dang ap dung nhieu bien phap de tdi thieu hda so thue phai nop va mot trong cac bien phap de dat duoc muc tieu dd la sd dung cac hanh vi, thu thuat chuyen gia. Dieu nay da lam anh hud'ng den nguon thu thue va lam xau di mdi trUdng kinh doanh tai nUdc tiep nhan FDI.Chuyen gia la hien tUcfng cdn mdi, dang thu hut sU quan tam cua cac hoc gia, cac nha chuyen mdn va dae biet la cac ccf quan quan ly thue. Bai viet dUdi day se di sau nghien cdu van de chuyen gia cua cac doanh nghiep FDI, thUc tien hoat dong chuyen gia d Trung Qud'c va de xuat mot so hudng di nhim gdp phan kieiv soat hoat ddng nay tai
Viet Nam.
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Economy opening and FDI attraction have been making significant contributions to economic growth and development of many countries alt over the worid, especially developing economies like China and
Vietnam. Nevertheless, along with above positive aspects, in some cases FDI enterprises have used many tactics to minimize the amount paid in taxes and price transferring is considered as one of these tactics. This has caused negative effects on FDI receiving countries since it makes losses to revenue of the government and undermines international bal- ance of payment as well as national economic development plan.
In Vietnam, the phenomenon of price transferring has occurred and became increasingly widespread in FDI enterprises. In order to control this phenomenon, the author suggests several recommendations as fol- lows: to reorient strategy on FDI attraction; to complete legal system to avoid price transferring; to intensify supervision and inspection activities combined with severe punishment; to strengthen capacity of profession- al staff.
I. Mpt sd van de ve chuyen gia
Cd the hieu, chuye'n gia l i viec thflc hien chinh sich g i i dd'i vdi h i n g hda, dich vu va t i i s i n dflpc chuyen djch gifla c i c thanh vien trong tap d o i n qua bien gidi khdng theo gia thj trfldng nham tdi thieu hda so thue p h i i nop cua c i c cdng ty da qudc gia.
Tuy v i o hoan c i n h kinh doanh k h i c nhau m i cac t i p d o i n co the sfl dung nhieu hinh thflc chuye'n gia k h i c nhau, bao gom:
- Chuyen g i i thdng qua hinh thflc n i n g cao g i i trj tai s i n gdp vd'n.
- Chuye'n g i i bang c i c h n i n g kho'ng trj gia cong nghe, thQdng hieQ ( t i i sin vd hinh).
- N h i p kha'u nguyen, vat lieu tfl cdng ty me d nfldc n g o i i , hoac tfl cdng ly con k h i c trong cung mpt t i p d o i n vdi g i i cao.
- Chuye'n g i i t h d n g qua h i n h thflc n a n g c h i p h i q u i n ly va h a n h c h f n h .
16
THONG TIN S. DU BAO KINH TE - XA HOI So 60 (12.2010)- Chuye'n gia thdng qua viec dieu tie't g i i mua, b i n h i n g hda.
- Chuye'n g i i thdng qua hinh thflc l i i trd b i n g nghiep vu vay tfl cdng ty me.
Viec chuye'n g i i dQpc thiic di'y nhd c i c yeu to':
- Cac yeu td ben trong: qoyen tfl dd djnh doat trong kinh doanh cua cac doanh nghiep; quan he gan bd chung ve ipi fch gifla nhdm lien ke't trong cung mdt t i p d o i n ; nhu cau di chuye'n ddng vdn dau tfl trong npi bp tap d o i n ; b i o ve ldi fch cua t i p doan khi lien doanh vdi dd'i t i c khac.
- Cac yeu td ben ngoai: sfl chenh lech ve chfnh sich thue cua c i c qudc gia ; cac rui ro v i ba't dn cua mdi trQdng dau tfl, kinh doanh nhQ ve ty g i i , ve sflc mQa, ve chfnh trj... v i ye'u to canh tranh cua mdi trQdng dao tQ.
Ddi vdi cac nQdc tie'p n h i n dau tQ, hoat ddng chQyen g i i g i y ra mpt sd i n h hQdng nhQ:
- Lam that thu cac khoan thue cua chinh phu. De bii d i p lai ngan sach n h i nQdc khi ngudn thu tfl c i c k h o i n thue nay mat di, N h i nfldc se p h i i tang thu tfl c i c ngudn k h i c bang c i c h d i n h c i c mflc thue k h i c cao hdn, hoac di vay de bu dap cho chi tieu cua khu vflc cdng.
- Pha vd can can thanh toan qudc te va ke hoach kinh te cua cac qud'c gia tie'p nhan dau tU. Do vay, ne'u khpng kiem soit td't viec chuye'n g i i se de dan de'n tinh trang le thupc v i o nen kinh te cua nfldc d i u tfl.
- Anh hudng den quyet dinh lUa chon dia diem dau tU cua cac tap doan da qudc gia. Vdi muc tieu tdi da hda Ipi nhuan, c i c tap d o i n da qud'c gia se dau tfl s i n xua't, kinh doanh d nhflng qud'c gia cd k h i n i n g dem lai ldi nhuan nhieu nha't va dd cung l i ndi cd mflc thue t h i p nha't.
Nhfl vay, chuye'n g i i cd t i c ddng tdi ludng vd'n dau tfl ma mdt qud'c gia thu hut dflpc.
- Gay khd khan cho chinh phu cac nUdc tie'p nhan dau ffltrong viec hoach djnh chfnh s i c h , dieu tie't nen kinh te vT md cung nhfl trong viec thiTc di'y c i c n g i n h s i n XQi't trong nQdc p h i t trie'n.
II. Chuyen gia tai Trung Qudc / . Thuc trang
Nam 2009, dQdi t i c dpng cua khung h o i n g tai chfnh va suy t h o i i kinh te t o i n cau, ddng vd'n FDI tren t o i n the gidi da sut g i i m gan 40%, song Trung Qud'c v i n thu hut dQpc Iflpng vd'n FDI ri't Idn, dflng thfl 2 tren the gidi vdi tdng sd vd'n FDI thQ hut len de'n 90 ty U S D " . Tuy nhien, cung vdi da tang trfldng ve sd Iflpng vd'n FDI, bien tflpng chuye'n g i i cua cac doanh nghiep FDI tai Trung Qud'c n g i y c i n g didn bie'n phflc tap. Trong giai doan 2000-2005, cd k h o i n g 60-65% doanh nghiep FDI phu n h i n Ipi nhuan chju thue. De'n nam 2005, k h o i n g 5 5 % doanh nghiep FDI d Trung Qud'c bao Id. Cung trong thdi gian nay, theo dieu tra cua co quan thue, trong khoang 1.700 trQdng hpp
dflpc dieu tra, cd de'n 1.320 trQdng hdp bj xfl phat v i truy thu thue (vdi mflc phat k h o i n g 460 trieu N h i n dan te (NDT))' . Theo mpt nghien cflu, g i i h i n g xQi't khi'u cua c i c t i p doan da qud'c gia tai Trung Qud'c dang tha'p hon g i i trung binh 1 7%, trong khi g i i hang n h i p kha'u d i l hdn g i i trung binh tdi 9% . Ke't q u i k h i o s i t n i m 2007 cua Cue Thdng ke Qud'c gia Trung Qud'c cho thi'y, gan 2/3 doanh nghiep nQdc n g o i i thua Id d i cd hanh vi cd'tinh bao c i o sai sfl that v i d i sfl dung thu t h u i t chuyen g i i de t r i n h nop tren 30 ty NDT (khoing 4,39 ty USD) tien thue. Theo c i c quan chflc n g i n h thue, c i c doanh nghiep FDI d i i p dung nhieu hinh thflc chuyen g i i , d i e biet la hinh thflc dieu chinh g i i xua't, nhap khi'u n h i m tao dieu kien cho Ipi n h u i n c h i y tfl Trung Qud'c sang c i c dja die'm mong mud'n . Hien nay, Chfnh phu Trung Qud'c da va dang cd nhflng bien p h i p tang cfldng c i c quy dinh dinh g i i chuye'n giao v i tich cflc hon trong dieu tra c i c hoat dpng chuye'n gia.
2. Giai phap
Ve cd b i n , cac dao luit, quy djnh ve chd'ng chuye'n g i i cua Trung Qud'c dfla tren c i c quy dinh chd'ng chuye'n g i i cua nhieu nQdc va Hudng din ve clfuyen gia cho cac tap doan da qudc gia va cac caquan quan ly thuecCia To' chflc
'" Ldi dung sa chenh lech vd au ddi v4 thuS' cua cdc quoc gio, cdc top dodn sii dung thu thuot chuyen gid ta nUdc cd mac thue cao song nadc co mac thue thd'p
'• Hpi nghi Lien Hop Quoc ^e Thuong mgi vd phdt trien (UNCTAD), 2010.
•" Theo Chino Doily,
" » Connoi,2006
So 60 (12.2010) THONG TIN .& DU BAD KINH TE - XA HOI
17
NGHIEN CL/U CHINH SACH
Hpp t i c ' v a Phit trien kinh te (OECD). Theo dd, giao djch gifla c i c cdng ty trong cung mpt tap d o i n p h i i dflpc djnh g i i theo g i i gifla hai doanh nghiep dpc lap, cu the: g i i hang hda v i djch vu p h i i tfldng dong vdi mflc g i i cua hang hda va dich vu tfldng tfl (tfldng tfl ve chi't Iflpng, kfch thfldc va c i c thupc tfnh khic); g i i giao dich p h i i tfldng dong v i phan i n h mflc g i i cua thj trfldng hien tai; giao djch p h i i cd quy md phu hdp, khdng lam i n h hfldng tdi g i i c i thj trQdng tfl do.
Ngoii ra, TrQng Qud'c cung da ban h i n h bd luat rieng, dfla tren cd sd nen t i n g c i c hfldng d i n tren cua OECD v i cd mdt sd die'm k h i c biet sau:
- NghTa vu nop thue d Trung Qud'c khdng dfldc hdp nhi't, ne'u mpt t i p d o i n cd c i c chi n h i n h tai c i c tinh, t h i n h k h i c nhau se phai chju thanh tra ve thue chd'ng chuye'n g i i nhieu lan.
- Khi cd quan thue cua mpt tinh nay c h i p n h i n mdt vi'n de n i o dd ve thue thi chQa c h i c cd qoan thue d dja phQdng k h i c cung chap nhan.
- Ne'u bj xac djnh cd hanh vi chuyen g i i tai doanh nghiep, thl c i c dieu chinh ve dinh g i i chuye'n giao do cd quan thue dQa ra se dQpc ap dung cho ta't c i c i c loai ihue cd iien qQan nhQ: thue thu n h i p doanh nghiep (TNDN), thue g i i trj gia tang, thue xua't,
nhip khi'u...
Theo luat quy dinh ve gia chuyen giao co hieu Iflc tfl ngay 01/01/2008, Trung Qudc se i p dung c i c quy djnh ve g i i chuye'n
giao khi c i c ben cd quan he nhQ sau:
- Mpt doanh nghiep trflc tie'p h o i c g i i n tie'p n i m gifl 25% trd len sd cd' phan cua doanh nghiep khac.
- Mpt ben thfl ba trflc tie'p hoac g i i n tie'p nam gifl 25% trd len sd cd' phan trong c i hai doanh nghiep.
- Mpt doanh nghiep b i o lanh hoac cho mdt doanh nghiep k h i c vay vdn vdi k h o i n vdn vay vflpt q u i 5 0 % vd'n cua doanh nghiep, hoic chiem tren 10% tdng sd c i c khoin np cua doanh nghiep.
- Mpt doanh nghiep cbi dinh hdn mdt nfla sd q u i n ly ci'p cao cua mpt doanh nghiep khac (bao gom Hdi ddng quan tri va Td'ng g i i m dd'c), h o i c hon mdt nfla cap q u i n ly doanh nghiep (bao gdm Hpi dong quin trj v i c i c Td'ng giam dd'c) cung phuc vu nhQ l i qQin ly cao ci'p tai doanh nghiep k h i c .
- Mpt doanh nghiep cd boat dpng mua v i b i n hang, cung cap va nhan djch vu dQpc kiem soat bdi nspt^danbfinghiep k h i c .
De tao dieu kien cho viec kiem t o i n g i i chuye'n nhfldng dfldc d i dang, luat n i y dfla ra 3 tieu chuan chinh vdi dd'i tfldng kie'm toin,' do la: ngfldi ddng thue cd Ipi nhuan tha'p h o i c bj lo lien tiep trong thdi ky d i i h o i c cd cac k h o i n thu n h i p khdng phu hdp; ngfldi nop thue cd mpt khd'i Iflpng Idn c i c giao djch vdi cac cdng ty d i t tai c i c thien dfldng thue; doanh nghiep khdng tuan thu b i o c i o c i c giao dich vdi ben lien
ket vdi c i c cP quan thue.
D i n g chu y, di kem theo Luat l i mpt loat c i c quy dinh thflc hien va che t i i xfl phat nghiem khac khi p h i t hien c i c gian l i n lien quan den chuyen g i i . De hd trd cho viec thflc thi, cd quan thue da t h i n h lap dpi d i e nhiem ve chd'ng chuye'n g i i . CCing vdi thanh tra thue' cua Trung fldng, c i c chfnh quyen dja phfldng cung cd thanh tra thue' rieng. Theo quy djnh cua Luit Quan ly thue', nhflng h i n h vi vi pham luat co the bj
1 8 THONG TIN S, DU BAO KINH TE - XA HQI So'60 (12.2010)
phat tien v i nhflng vi pham nghiem trpng nhQ trd'n thoe, gian lan thue cd the bi truy cflu t r i c h nhiem hinh sfl. Hien nay, c i c phdng thue cung tang CQdng c i c cdng cu sfl dung cdng nghe thdng tin v i cd sd dfl lieu de' ho trd chd cdng t i c chd'ng trd'n thue, ddng thdi gia tang hua'n luyen cho c i c chuyen gia chd'ng trd'n thue, bao gdm d i d tao n g i n ban, d i i ban c i trong va ngoai nQdc, bd' sung c i n bp cho Iflc Ifldng chdng trdn thue.
III. Chuyen gia d Vift Nam - Thu'c trang va giai phap 7. ThUc trang
Tai Viet Nam, hien tQdng chuye'n g i i d i xua't hien va ngay cang phd bie'n tai c i c doanh nghiep FDI. Lpi dung ke hd trong khau q u i n ly n h i nQdc, mpt sd doanh nghiep FDI l i ddn vj thanh vien cua c i c tap d o i n da qud'c gia d i thflc hien viec chuye'n g i i b i n g c i c h nang g i i dau vao, ha g i i dau ra nham hfldng chenh lech ngay tfl ben ngoai. Mpt so doanh nghiep cdn thflc hien c i c hanh vi gian l i n thQdng mai, trd'n thoe', Ipi dung sfl dpc quyen de dQa g i i s i n pha'm len cao hdn g i i h i n g ciJng loai n h i p khi'u. Cd the tha'y, hien tfldng chuyen g i i tai c i c doanh nghiep FDI khdng chi lam thi't thu thue dd'i vdi Viet Nam m i cdn di'y nhap sieu vao flnh trang n g i y c i n g tram trpng hdn do c i c doanh nghiep FDI lien tuc p h i i n h i p nguyen lieu s i n xui't, linh kien l i p r i p . . . trong nhieu
ii.i
nam nay .
Dfldi day l i mpt sd h i n h vi chuyen g i i dfldc thflc hien d Viet Nam:
- Khai tang gia tri tai san gdp vd'n. Day la hien tflpng k h i phd' bie'n d c i c doanh nghiep lien doanh. Khi tham gia lien doanh, ben nQdc ngoii thfldng khai tang gia trj vd'n gdp b i n g m i y mdc, thiet bj, cdng nghe cao hdn nhieu lan so vdi thflc te.
- Mua nguyen, vat lieu va cac yeu td' dau vao khac. C i c cdng ty con trong he thd'ng c i c tap doan da qud'c gia p h i i mua nguyen, vat lieu va c i c ye'u to dau v i o k h i c vdi g i i cao hdn nhieu so vdi g i i thflc te v i do cdng ty me djnh g i i . Do vay, du cdng ty con bj Id, cdng ty me d nfldc ngoii cung khdng bj i n h hfldng nhieu.
- Q u i n ly va sd dung chi phi san xuat. Nhieu doanh nghiep FDI khdng can cfl v i o ke't q u i kinh doanh de tfnh t o i n viec sfl dung chi phf sin xua't, trong dd cd chi phi mua nguyen, vat lieu dau vao, chi phf tie'p thi v i c i c loai chi phf k h i c danh cho ngfldi lao dpng nfldc ngoii nhfl b i o hiem, di du Ijch...
- Bii'u hien va hanh vi trd'n thue. Mpt so' doanh nghiep lpi dung sd hd cua N h i nfldc de sfl dung c i c thu thuit gian l i n thQpng mai, gian lan trong hach t o i n nham tcio Id tren sd sich ke t o i n nhQng thQ lai tren thflc te. Day la hien tflpng "Id ao, lai that", dflpc c i c nha dau tQ nifdc ngoai Idi dung de' trd'n thue nham nuic dich thu Ipi bi't chfnh tai Viet Nam.
Theo sd lieu cua Cue Thue T h i n h phd Ho Chf Minh, hien tren dja b i n Thanh phd cd khoing 3.500 doanh nghiep FDI dang hoat dpng.
trong dd 6 0 % doanh nghiep b i o Id trong nam 2009 (con sd nay trong nam 2008 v i nam 2007 tfldng flng la 50% va 70%). Dieu d i n g ndi l i , trong gan 10 nam qua, phan Idn cac doanh nghiep FDI ke khai thua Id, song day lai la quang thdi gian hp khdng ngflng md rdng boat ddng s i n xua't, kinh doanh, t i n g quy md boat dpng. Nghjch ly nay da khien nganh thue p h i i v i o cudc v i p h i t hien ra r i n g , nhieu doanh nghiep d i cd tinh thua Id d Viet Nam de' chuye'n l i i ve cdng ty me bang c i c h sfl dung thu t h u i t chuye'n g i i : chi'p n h i n mua, nhap khi'u nguyen, vat lieu, m i y mdc dau v i o tfl cdng ty me vdi g i i that cao, sau dd b i n lai h i n g hda s i n xua't tai Viet Nam cho cdng ty me vdi g i i that tha'p de khdng p h i i nop thue T N D N , t h i m chi cdn dflpc h o i n thue g i i trj gia tang (GTGT).
2. Mgt sd giai phap chdng chuyen gia
Tren cd sd kinh nghiem chd'ng chuyen g i i d Trung Qud'c va thflc te chuye'n g i i tai Viet Nam, t i c g i i de xui't mpt sd g i i i p h i p sau:
M p f la, dinh hudng chien luoc thu hut dau tu. Theo mpt so chuyen gia kinh te, nguyen n h i n cija viec chuyen g i i tai Viet Nam l i do trong nhieu nam qua, Viet Nam chu ye'u thu hut d i u tfl vao s i n xui't c i c s i n pha'm gia cdng cd GTGT tha'p. Hdn nfla, ty le npi dja hda c i c s i n phi'm trong nfldc
'*' Tinh d e n n d m 2008. c d c d o o n h n g h i e p FDI n h d p sieu k h o d n g 4,14 t y USD ( k h d n g tinh d d u t h d trong kim n g g c h xud't khdu); n d m 2009 n h d p sieu g d n 1.23 t y USD v d 7 t h d n g d d u n d m 2010ld x o p x i l , 7 8 t y USD-
So 00 (12.20101 THONG TIN S. DU BAO KINH TE - XA HOI 19
NGHIEN CQU CHINH SACH
ra't tha'p do mang Ifldi cong giao djch lien ke't p h i t sinh trong nam quye't l o i n thud; doanh nghiep nghiep phu trp trong nfldc cdn khdng thflc hien dung yeu c i u v l ihdi han cung cap thdng tin, du lieu thie'u v i yeu, dan tdi viec c i c v i tai lieu de chflng minh cho viec ke khai, hach t o i n g i i ihj trfldng doanh nghiep FDI p h i i nhap khi'u ddi vdi giao dich lien ke't. Ngoai ra, ne'u cd quan thue nghi ngd doanh nguyen, vai lieu v i c i c ye'u td d i u nghiep khong i p dung, hoac cd tinh i p dung khdng dung c i c quy vao khac tfl ben ngoai. Do vay, djnh hien h i n h cung se cd quyen tien h i n h i'n djnh g i i tinh thue g i i i p h i p can b i n chd'ng chuye'n T N D N .
g i i d Viet Nam la can nhin n h i n Ba la, tang cUdng kiem tra, kiem soat va ap dung che tai xd phat lai chie'n iQpc thu hut dau tfl trong manh. De kie'm soit van de 16 g i i , lai that cua c i c doanh nghiep thdi gian qua. Nha nfldc can sdm FDI, c i c cd quan chflc n i n g can tang cfldng kie'm Ira, kiem soil dQa ra chie'n iQpc t i i ca'u true nhieu hdn v i i p dung cac c h e ' t i i xfl phat nghiem k h i c ddi vdi cic
luong vd'n dau tQ mpt c i c h hpp ly trfldng hpp vi pham cung nhQ can sdm xay dflng he thdng theo doi tren cd sd thQ hiit va chpn Ipc c i c g i i ca thj trQdng the gidi. N g i n h thue can quye't liet, chat che hdn nginh mang lai GTGT cao hdn. trong viec kie'm tra c i c b i o c i o t i i chinh, b i o c i o kie'm l o i n , Nhflng IHai la, hoan thien hanh lang so' lieu cua c i c b i o c i o can dfldc so s i n h , dd'i chie'u can cfl tren g i i phap I'y chdng chuyen gia. Ben thflc te d c i c thj trfldng n h i p khau v i d c i c qud'c gia cd Iru sd cua canh viec i p dung v i thflc thi cd cdng ty me. Mpt khi x i c minh dflpc nhflng so' lieu n i y thi hoan l o i n hieu q u i Thdng tfl sd 66/TT-BTC cd cd sd de b i c bd nhflng thdng tin v i b i o c i o sai sfl that cua cac ngay 22/4/2010 cua Bp T i i chfnh doanh nghiep FDI.
hQdng dan thflc hien viec x i c Bd'n la, tang cUdng nang lUc can bo lam chuyen mdn. Cdng viec djnh g i i thj trQdng trong giao djch kie'm tra, kie'm soit g i i c i p h i i dQdc tie'n h i n h thQdng XQyen nham kinh doanh gifla c i c ben cd qQan t r i n h tinh trang c i c doanh nghiep FDI l i c h iQit. TQy nhien, hien nay, he lien ket, cd quan thue cd ban che ve trinh dp chuyen mdn cua c i n bd kie'm tra chuyen nganh da quyen i'n djnh mflc g i i dflpc sfl i n h hfldng khdng nhd den hieu q u i cua cdng t i c chd'ng chuye'n g i i . Do dung de ke khai tfnh thue, i n vay, N h i nfldc can quan tam hdn nfla de'n viec tang cfldng nang Iflc dpi djnh ihu n h i p chju thue hoic sd ngu l i m chuyen mdn, chuyen t r i c h ve iTnh vflc thue hoic kie'm soit thue TNDN p h i i nop ddi vdi g i i , cu the l i : can to'chflc c i c dpi chuyen t r i c h ve chd'ng chuye'n gia;
doanh jighiep cd giao dich lien moi thanh vien p h i i dflpc dao tao b i i ban ve chuyen mdn, nghiep vu ket trong trQdng hpp doanh ve thue; dflpc trang bj phfldng tien l i m viec hien dai nham kjp thdi nghiep dfla vao t i i lieu, dfl lieu v i nam bat v i cap n h i t ve g i i c i the gidi. Dpi ngu thflc hien cong viec chflng tfl khong hdp p h i p , khdng nay p h i i thflc sfl tan tam, trong sach v i p h i i dfldc tra Ifldng xflng ding hdp le, hoac khong neu rd ngudn de t r i n h tinh trang mdc ngoic vdi c i c doanh nghiep trong van dg gdc xui't xfl de x i c dinh mflc g i i , chuyen g i i .
ty sui't ldi nhuan gpp, hoic c i c ty Trong tie'n trinh t o i n cau hda cua nen kinh te the gidi, khi c i c quan suit sinh Idi i p dung cho giao he kinh te ngay c i n g p h i t trie'n da dang, ldi fch kinh t e d i vQpt ra ngoai djch lien ke't; doanh nghiep tao ra pham vi cua mpt p h i p nhan, mpt chu the rieng le va dQpc tfnh trong giao djch dpc l i p g i i mao, hoic lpi fch chung cua ca t i p d d i n hay nhdm lien ke't. De' lpi ich tdng the s i p dat lai giao djch lien ket ludn dat tdi QQ ddi vdi c i c t i p doan, cac nhdm lien ke't, choyen gia thanh giao djch dpc lap. trong npi bp c i c doanh nghiep FDI v i t i p doan da qod'c gia dang phit Cd quan thue cung cd quyen trie'n n g i y cang manh me vdi nhieu phQdng thflc ra't tinh vi. Theo dd, an dinh g i i tinh thue, sd thue cac cd quan q u i n ly va cac nha kinh te can co nhflng nghien cflu siu T N D N phai nop trong trQdng hpp hdn ve hien tflpng n i y , tfl dd cd nhflng bien p h i p kjp thdi de ban che doanh nghiep khong ke khai, nhflng thiet hai ddi vdi N h i nfldc, dam bao sfl minh bach va cdng b i n g hoac ke khai khdng day du cac cua mdi trfldng kinh doanh.D
2 0 THONG TIN & D U BAO KINH Tt-XA HOI So 60 (12.2010)
