KE TOAN-KIEM TOAN
DANH GIA VIEC THlTC HIEN CAC BIEN PHAP KIEM SOAT CHONG
CHUYEN GIA TAI VIET NAM
• NGUYIN HOANG LAN
TOM TAT:
Hien nay cd ra't nhieu thu thuat tinh vi de thffc hien hanh vi ehuydn gia khdng chi trong doanh nghiep cd vdn dau tff nffdc ngoai, doanh nghiep da qud'c gia, ma cdn ca doanh nghiep ttong nffdc. Dieu kien dd thffc hien chuyen gia chu yd'u thdng qua nhffng ke hd ttong chinh sach thud', nhffng ifu dai va khuyen khich phat tridn ndn kinh td' da't nffdc, dac thii kinh doanh cua doanh nghiep,... Tff nhidu nam qua, Bd Tai chinh da dffa ra nhidu giai phap tich cffc trong thanh tra gia ehuydn nhffdng, nhff: hoan thidn vd hd thd'ng thud', quy dinh chd'ng ehuydn gia; xay difng kd' hoaeh thanh, kidm tra trdn cd sd phSn tich rui ro dd chgn cac doanh nghidp FDI cd rui ro cao ve thue, trong dd dac biet ehu y de'n eac doanh nghiep cd giao dich lien ke't, cd dau hieu ehuydn gia; tang cffdng cdng tac tuyen truyen, hd ttd ngffdi nop thue' trong viec ke khai nop thue' cd giao dich lien kd't.. Bai vie't danh gia viec thffc hien cac bien phap kiem soat chdng ehuyen gia tai Viet Nam.
TuT khoa: Chuydn gia, doanh nghiep, FDI, thanh tra thue.
1. Dat va'n de
Chuyen gia bat hdp phap la mdt hien tffdng kha phd bie'n tren the gidi, gay tha't thu ldn eho ngan sach, tai Viet Nam, didu nay cung khdng phai la ngoai le. Nd tdn tai nhff mdt phan eua hoat ddng kinh doanh, hien nay khoang 60% gia trj hang hda chuyen dieh trdn pham vi qud'c te la nam trong khu vffc chuyen gia giffa cac tap doan kinh te' ldn vdi cac chieu trd ehuyen gia nhff:
Nang gia hang hda, nguyen vat lieu dau vao cao, ha gia xua't kha'u xud'ng thap dd tff dd bao Id hoac giam ldi nhuan tren sd sach (chuyen gia) nham
trd'n nop thud'. Phdng Thffdng mai va Cdng nghiep Viet Nam (VCCI) da cdng bd' nhffng con so' thd'ng ke Hen quan de'n khao sat PCI (chi so' nang lffe eanh ttanh ca'p tinh). Bao cao PCI nam 2018 neu rd, chuyen gia, giam ldi nhuan phd bid'n nha't trong cac nganh cd cdng nghe ddc quyen, san xua't san pha'm trong nffdc khdng cd hang thay the' ndn cd quan quan ly khdng cd dff lieu so sanh. Theo bao cao nay, cd ddn 20%
doanh nghiep thffa nhan cd hanh vi nang gia hang hda, dich vu ndi bd de giam ldi nhuan tren sd sach va cang dffde hffdng nhieu thuan ldi.
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kiem dffde ldi nhuan ldn thi doanh nghidp FDI lai eang tim each tang chi phi, giam lai de ttdn thud'.
Dff lieu PCI eho thay, hdn 65% doanh nghidp FDI ed ty sua't ldi nhuan trdn 20% thffe hien hanh vi chuydn gia; khoang 44,5% doanh nghiep cd ty sua't ldi nhuan tff 10-20% thffc hien hanh vi nay.
Dd'i vdi boat ddng dau tff nffdc ngoai tai Viet Nam, nhffng nganh dau tff ed ty Id doanh nghiep chuyen gia nhidu nha't gdm: 90% doanh nghiep kinh doanh ITnh vffc tai chinh va bao hidm, 70%
doanh nghiep san xua't ddt may, 51% doanh nghidp san xua't linh kien d td... Vdi nhdm doanh nghiep cd vd'n dau tff nffdc ngoai (FDI) san xua't hang hda tidu thu ndi dia, hang hda deu thu trong nffdc ra't khd tuy lien tang gia so vdi mat bang chung ndn hg phai tim mgi each de nang chi phi dau vao san xua't. Ld hong de nang gia dd nha't la dieu chinh con sd'd thid't bi vat tff, nguyen Heu, dinh mffc tidu hao vat tff tren mot ddn vi san pha'm, chi phi phan bd tff cdng ty me d nffdc ngoai. Theo dd, chi phi tang se keo giam ldi nhuan, doanh nghidp giam hoac khdng cd lai, tham chi Id se giam va trd'n dffde trach nhiem nop thue thu nhap doanh nghiep (TNDN), Cung diing thu thuat nang chi phi ddu vao, nhdm doanh nghiep FDI lam hang xua't kha'u thi dilng them
"ky thuat" ep gia ban san pha'm xud'ng td'i thidu.
Vidu, chi phi lam ra mot ddi giay xua't khau la 10 USD, thi trifdng chau Au cha'p nhan mua vao vdi gia 12 USD, idl nhuan lam tinh mdi ddi giay 2 USD la phan thu nhap chiu thue'. The' nhffng, doanh nghiep lai "bid'n hda" dd gia xua'l kha'u tha'p hdn de giam thue'. Lien quan de'n thue' xua't nhap kha'u, doanh nghiep FDI da trd'n thue' bSng each hang san xua't tai Vidt Nam xua't khau long vdng qua mpt nffdc trung gian cd thud' suS't tha'p, thdng qua mdt nha thffdng mai de dffa hang vao chau Au.. Vdi nhdm gia cdng hang hda xua'l kha'u, doanh nghidp FDI van dung ca hai hinh thffc nang chi phi diu vao va ep gia dau ra. Vi nguyen lieu do cdng ty FDI nhap kha'u vao trong nffdc cd the dffde nang gia, trong khi cdng ty me d nffdc ngoai lai bao tieu dau ra vdi mffc ghi trong hdp ddng gia cdng rat v6 ly. Chang ban.
chi phi gia cdng mot chie'c ao cua doanh nghiep FDI tai Vidt Nam la 2 USD, cdng ty me chi ky hdp ddng bao gia gia cdng 1,5 USD/chie'e, lap tiic doanh nghiep phat sinh Id.
Cac hanh vi chuyen gia dffde thffc hien vdi nhieu chieu trd tinh vi, gay khd khan cho cac cd quan chffc nang dac biel la cdquan thue'de thtfc hien kiem soat hanh vi nay. Trong nhffng nam qua, Nha nffdc da cd ra't nhidu bien phap khac nhau de thffc Men ban chd' va chd'ng boat dpng chuyen gia nhffng van cdn nhidu vffdng mac va han che'can ihie't dffde hoan thidn hdn nffa.
2. Danh gia vd cac bi^n phap chd'ng chuydn gia difdc thffc hidn of Vidt Nam
Ke tff nam 2012, cd quan Thud' da cd them cdng cu phap ly trong da'u tranh vdi hanh vi chuyen gia khdng chi tai doanh nghiep FDI ma ca cac doanh nghidp trong nffdc thdng qua viec Bd Tai chinh da phe duydt Kd' hoach hanh dgng qud'e gia nham quan ly chinh sach chd'ng chuyen gia cua cac doanh nghiep FDI giai doan 2012- 2015. Cung vdi chie'n Iffdc cai each he thd'ng thue giai doan 20U-2020 da dffde Thu tffdng Chinh phu phe duyet tai Quye't dinh so' 732/QD TTg ngay 17/5/2011. Ngoai ra. Bo Tai chinh cung dang ga'p rut xay dffng thdng tff ve cd che thda thuan, phffdng phap tinh gia theo Luat Quan ly thud' nam 2006 (sffa ddi, bd sung nam 2012 va 2014) dffde Qud'c hgi khda XIII, ky hgp thff 8 thdng qua ngay 26/11/2014, cd hieu Iffc thi hanh Iff ngay 01/01/2015, ma theo dd, se ap dung cd chd' gia thda thuan trffdc vd phffdng phap xac dinh gia linh thue' (APA) trong chd'ng chuyen gia d cac doanh nghiep FDI. Nghi dinh sd 83/2013/ND-CP va Thdng tff sd 201/2013/TT' BTC dffde ban hanh nha m hffdng din vd viec ap dung thda thuan trffdc ve phffdng phap xac dinh gia linh thue' (APA). Nhffng APA chi gidi han 6 cac giao dich mua ban, trao dd'i, thud, eho thue, chuyen giao hoac chuydn nhffdng hang hda, dich vu trong qua trinh kinh doanh giffa eac bdn cd quan he hdn ke't. Doanh nghidp nop thue'cd the gop chung nhieu giao dich cd tinh cha't phu thugc lan nhau thanh giao dich tdng the de phan anh
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tinh khach quan phu hdp vdi Ihffc tidn thdng le kinh doanh tffdng ffng vdi chffc nang, lai san va rui re kinh doanh lidn quan de'n nghTa vu theo ky ke khai thue. Do vay, ne'u chi dffa vao APA thi chffa tao ra hieu qua cao.
Ddng thdi, Nghi dinh sd 20/2017/ND-CP, quy dinh ve quan ly thue' dd'i vdi cac doanh nghidp cd giao dich Hen kd't ra ddi ngky 24/02/2017 cd hieu lffe thi hanh tff ngay 01/05/2017, dffde danh gia la mdt bffdc tid'n quan trgng nha't trong he tho'ng phap luat ve giao dieh lien kd't d Viet Nam thdng qua viec md rgng pham vi dinh nghia dd'i vdi ragt so' quy dinh hien hanh, ddng thdi dffa ra mdt sd' khai niem mdi theo hffdng dSn eua OECD. Cac quy dinh dffde dffa ra trong Nghi dinh nay dffde xay dffng tren cd sd phat huy nhffng quy dinh vd quan ly giao dich Hen ke't mang lai kel qua trong thdi gian qua, khae phuc mdt so' die'm vffdng mac trffdc day va cap nhat, bd sung cac giai phap quan ly mdi BEPS (Chffdng trinh hanh ddng chd'ng xdi mdn c<3 sd thu thue' va chuyen ldi nhuan).
Bdn canh do, Tdng cue Thue' va cac cd quan Hen quan da thffc hien xay dffng cac kd' hoaeh thanh, kiem tra cac doanh nghiep. Cdng tae thanh ira, kiem tra tap trung vao nhffng doanh nghidp cd riii ro cao ve thud', hoan thud', ve sff dung hda ddn, chffng tff bat hdp phap, ve ffu dai thue', cac doanh nghiep cd da'u hieu chuyen gia, cac doanh nghiep giao dich qua ngan hang cd da'u hieu dang ngd... Dac biet nhffng doanh nghiep cd da'u hidu thffc hien hanh vi chuyen gia trong do dien hinh la khu vffc doanh nghiep FDI va thffc hien chffdng trinh hdp tac qud'c te've va'n de nay. Khu vffc doanh nghiep cd vd'n dau Iff nffde ngoai la nhffng doanh nghiep thffdng xuyen bao cao thua Id hen tue, nhffng mot dieu ba't hdp ly la dia thua 16 lien tuc nhffng nhffng doanh nghiep nay van nid rdng quy md san xua't kinh doanh. Ket qua thanh tra, kiem tra da dat dffde nhffng kd't qua dang ke qua cac nam, giam that thu cho ngan sach nha nffdc. Cu the theo sd' lieu thd'ng ke cua Tdng cue Thue'cho tha'y: Nam 2013, kidm tra tai 2.110 doanh nghiep da truy thu, truy hoan, phat
hdn 988 ty VND, giam khau trff 136,95 ty VND, giam Id len dd'n hdn 4.192 ty VND. Nam 2014, nganh Thue ca nffdc da tid'n hanh thanh tra, kidm tra 2.077 doanh nghiep Id, doanh nghiep cd da'u hidu chuyen gia va doanh nghiep cd hoat dgng giao djch hen ke't, kel qua da giam sd Id la 5.439,87 t^ VND. Nam 2015, sd doanh nghiep cd dau hieu chuyen gia bi thanh tra, kidm tra la 4.751, kd't qua giam sd Id la 10.050 ty VND.
Nam 2016, c6 quan thud' da tie'n hanh thanh tra 84.472 doanh nghidp, truy thu 17.164 ty VND lien thud, trong dd thanh tra ve gia chuyen nhffdng la 329 trffdng hdp vdi sd thue' truy thu va tidn phat cham nop la 607,52 ly VND, dieu chinh giam 16 5.612,21 ty VND. Nam 2017, cd quan Thud cac ca'p da thffc hidn 97.233 cude thanh tra, kiem tra, dat 107,06%ke hoach nam 2017. Tong sd'thue'tang thu qua thanh tra, kid'm tra la 17.960 ty VND; giam kha'u trff la 1.632 ty VND; giam Id la 34.117 ty VND. Tff dd, sd tidn thud nop vao ngan sach la 14.374 ty VND, dat 80,04% sd thue tang thu qua thanh tra, kie'm tra. Trong dd, cd quan Thud' da lien hanh thanh tra, kidm tra dffde 364 doanh nghidp cd hoal ddng giao dich Hen ke't; truy thu, ttuy hoan va phat 1.306 ty VND, giam Id 6.022 ty VND; dieu chinh tang thu nhap chiu thud'2.798 ty VND
Ngoai ra, cac bien phap cffdng che' cung dffde ap dung nham dam bao tuan thu ke khai dung dan cac giao dich lidn ke't. Trong qua trinh thffc hien thanh tra, kidm tra eac doanh nghidp cd da'u hieu chuyen gia, cdquan Thue'cdn thffe hien Hnh boat cac bidn phap cffdng chd', theo quy dinh cd quan thue' dffde a'n dinh mffc gia su" dung dd ke khai tinh thud' hoac a'n dinh thu nhap chiu thud' hay sd' thue' thu nhap pha i ndp. Viec a'n dinh dffa tren cd sd dff lieu cua cd quan thuephCi hdp quy dinh ve a'n dinh thue'hoae theo gia tri khdng tha'p hdn gia tri trung binh cua bien do gia thi trffdng chuan dffde cd quan thud' a'n dinh.
Nhff vay, qua cac nam, ke't qua thanh tra, kiem tra da cd nhffng da'u hieu tich cffc lam han ehe' dang ke tha't thu eho ngan sach. Tuy nhien, viec kiem soat ehuyen gia hien vSn chffa dat
hidu qua nhff mong mud'n, quan ly gia chuyen nhffdng ciing chi dat kd't qua d mffc nha't dinh vi nhieu nguydn nhan khae nhau.
Thit nhd't. ve khia canh phap ly, Chinh phu vffa ban hanh Nghi dinh sd20/2017/ND-CP quy dinh vd quan ly thud' dd'i vdi doanh nghidp cd giao dich lidn ke't. Khi ap dung trong thffc tiln van tdn tai mdt so'van dd nhff sau:
Vide bd qua hoan toan nguyen la'c gia thi trffdng de thay bang cac quy dinh cu the hdn trong vide lffa chgn sd' Iffdng eac ddn vi ddc lap cho vide tie'n hanh so sanh. Va'n dd dat ra la al se cd quydn lffa chgn cae ddn vi dpc lap va dffa trdn cd sd nao. Do vay, cd thd dan de'n nhffng sai pham khac ldn hdn.
- Chffa hffdng dan cu the ve each thffc hidn dieu chinh gia giao dich lien ke't (vi du nhff: dieu chinh tang) va nhffng anh hffdng tidm lang tdi cac loai thue' khac (thue' gia tri gia tang, thue' nha thau...); thu tue phan tich khi lffa chpn phffdng phap xac djnh gia giao dich.
- Quy dinh ve khd'ng che' chi phi lai vay dffde kha'u trff khdng qua 20% tidm an mdt so" kha nang gay khd khan cho cac doanh nghiep dac bidt vao ITnh vffc ha ting xa hgi nhff ndng nghiep cdng nghe cao, y te', giao due. Vide dat dffde mffc ldi nhuan cao trong nhffng nam dau la "ba't kha thi", dan den doanh nghiep phai ganh them mdt khoan ldn ehi phi khdng dffde kha'u trff, anh hffdng de'n ke't qua kinh doanh ngay tff luc mdi khdi nghiep.
- Nghi dinh 20 eung cho phep cd quan thue' dffde sff dung dff lieu ndi bd cho muc dich dieu chinh gia giao dich Hen ke'l trong trffdng hdp
ngffdi nop thud' dffde xem la khdng tuan thu quy dinh. Dieu nay cd the lam nay sinh nhieu hdn cac ba't ddng giffa ngffdi nop thue' va cd quan thud'.
Thff hai, vd edng tac thanh tra, kidm tra, cue Thud' va cac cd quan Hen quan da tang cffdng kidm tra cac doanh nghiep cd giao dich lien ket phat hien, nhan dien dtiOc nhieu trffdng hdp cd da'u hieu chuydn gia. Tuy nhien, ra't khd cd thd kiem soat dffde hoat ddng mua ban cua cac doanh nghiep tren pham vi loan cau va viec xac dinh mffc lai dd'i vdi doanh nghiep cd da'u hidu chuydn gia la khdng he ddn gian hoac doanh nghiep bie't each "ne thue'" nhff: doanh nghiep chuyen gia tff khau nhap kha'u thid't bi, may mdc, Thtf ba, ve td chffc va sff phd'i hdp giffa cac cd quan dd thffc hien chd'ng chuyen gia cung cdn nhidu va'n de han che'. Nhidu doanh nghiep FDI khi bao cao ke't qua hoat ddng vdi cd quan thue thi bao Id nhffng trong hd sd gffi ngan hang de vay vd'n thi lai bao lai. Nen sff phd'i hdp cua ngan hang vdi cd quan thud' trong viec chffng mmh dau hieu chuyen gia cua doanh nghidp la ra't can thie't. Lidn quan de'n cdng tac chd'ng ehuyen gia, he thd'ng ngan hang chffa thffe sff tich cffc tham gia phd'i hdp cung ca'p thdng tin qua hoat dgng dich vu ngan hang, boat dpng thanh loan, chuyen tidn, giao dich ngoai hd'i va cac dich vu cd hen quan khac cho cd quan thud. Thanh tta Chinh phii cung tffng phai thffa nhan sff phd'i hdp cdn long leo giffa thue' va hai quan cung nhffng ba't cap, Id hdng tdn tai trong cac quy dinh hien hanh khie'n viec kidm soat chuyen gia trd thanh nhiem vu bat kha thi. Cdng tac phd'i hdp giffa cd quan Canh sat Kinh te' va Cue Thud' tai eac ndi vin cdn nhieu va'n di chffa thd'ng nha't •
TAI LIEU THAM KHAO;
/. Nghi dinh so 20/2017/ND-CP ciia Clu'nh phii, Quy dinh ve qudn Iv thue dd'i vdi doanh nghiep cd giao dich lien ket, ngdy 24/02/2017.
2. Thdng tu so'41/2017/TT-BTC cda Bg Tdi chinh. Hudng ddn thifc hien moi sddieu ciiu Nghi dmh so 20/2017/ND- CP ngdy 28/04/2017.
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3. Le Van Sua, Ca sd phdp ly chd'ng chuyen gid vd van de hodn thien phdp luat ve chd'ng chuyen gid d Viet Nam, Tda dn qudn su Khu vuc 1 - QK9.
4. Hodng Thdng (2017). Ldi lay thd doan chuyin gid, iron thue ciia DN nudc ngodi.
Ngay nhan bai: 24/3/2019
Ngay phan bidn danh gia va su'a chifa: 3/4/2019 Ngay chS'p nhSn dang bai: 13/4/2019
Thong tin ldc_^id:
ThS. NGUYEN H O A N G LAN
Khoa Kinh tevSn tai - Dai hoc Cdng nghe giao thong van tai
EVALUATING THE IMPLEMENTATION OF CONTROLLING TRANSFER PRICING MEASURES IN VIETNAM
• Master. NGUYEN HOANG LAN Faculty of Transport Economics University of Transport Technology
ABSTRACT:
Not only foreign-invested enterprises or raultinahonal enterprises but also domestic enterprises have a lot of sophisHcated tricks to do ttansfer pricing. The transfer pricing issues happen mainly through loopholes in tax policies, incentives and business characteristics. For many years, the Ministry of Finance has acdvely inttodueed many solutions related to the ttansfer pricing inspection, such as improving the tax system, introducing anti-ttansfer pricing regulations, developing inspecHon plans based on risk analysis to inspect foreign direct investment (FDI) enterprises with high tax risks, especially enterprises which have associated transactions with signs of ttansfer pricing, strengthening propaganda and supporting taxpayers in tax declaration and payment with associated transacHons. This article evaluates the implementation of conttoUing transfer pricing measures in Vietnam.
Keywords: Transfer pricing, enterprise, FDI, tax inspection.
