l i NGHIEN CCU - TRAO B6}_J
VON MONG:
A/Doanh nghiep thue hofp phap
"ne"
THS. VU TH| HOA
Cung vdi hien tiJtfng chuyen gia, viec cac doanh nghiep co ty le ntf vay tren von chu sd hiJu cao dang rat phd big'n.
Doanh nghiep lUa chon cau true von nay vi^a nham tang chi phi di giam thu nhap chiu thu§', vifa tan dung vdn cua ngifcfi khae. Trong khi do, va'n de ty le phan von vay so vdi von chu sd hiJu chifa hi han che bdi phap luat.
Ti^tki^m thue nhcT von vay Diem khdc bidt Idn nha't giffa cd Itfc va lai lien vay la cd Itfc khdng dtfdc trff va lai tidn vay dtfdc tiii khi tinh loan thu nhap chiu thud. Cu the, khi chia Idi nhuan cho chu sd hiiti dtfdi dang cd ttfc, doanh nghiep (DN) phdi lay tilf ngudn Idi nhuan sau tiiue. Nhitfig Idi tien vay tra cho chii nd dUdc Itiy ttf ngudn Idi nhudn tiUdc lai vay va Ihue. Theo qui dinh ciia Luat thud thu nhap doanh nghidp (TNDN) hidn hdnh, lai tien vay dUdc tinh vdo chi phi vd dtfdc irtf ra khi xdc dinh thu nhap chiu Ihud'. Do dd ehi phi Idi lidn vay doanh nghidp tiiUc td phai chiu se tiid'p hdn, nhd tiid doanh nghiep lid'l kiem dUdc khoan tien thud tUdng dUdng vdi thud sud't nhan vdi sd tien Idi vay. Chiing la cd the xem xet vi du sau:
Cdng ty cd phan A cd tdng gid ui tai san la 500 ty ddng, kd't qua
kinh doanh tiong nam (Idi nhuan IrUdc lai vay va thud) la 601^ ddng (vdi gia dinh cdng ly A khdng cd cdc khoan didu chinh tdng/giam doanh thu va chi phi). Gia stf cd hai phtfdng dn huy ddng vd'n: phtfdng an 1: Cd dong gdp vdn 100%;
Phtfdng dn 2: Cd ddng gdp vdn 20%, di vay 80% vdi Idi sud'i 12%/nara. Kd't qua tiiu nhap chiu thud vd sd thud tiiu nhap phai nop theo hai phtfdng dn huy ddng vdn nhtf Bang I.
So sanh kel qud ciia hai phtfdng an lai tip vdn cho Ihay Ihay vi phai nop thue theo phtfdng dn 1 la 15 l^
ddng thi theo phtfdng an 2 cdng ty A chi phai nop 1,5 ly ddng vd dtfdc htfdng khoan lpi ve thud' so vdi phtfdng an 1 Id 13,5 ly ddng.
Ket qua phtfdng an 2 cho tiia'y:
cdng ly A vay vd'n phai tia lai vay 54 ty ddng Idm cho Idi nhuan sau thud ciia cdng ty giam, tuy nhidn mtfc Idi nhuan giam chi la 40,5 ly (= 45 ly - 4,5 ty) va thud TNDN giam dUdc 13,5 ly ddng (nghia la Nhd nUdc da ganh hd doanh nghidp 13,5 ty ddng tien lai vay). Ddy dUdc gpi la khoan tidi kidm thud hay khoan Idi thud ddi vdi doanh nghidp nhd^vdn vay, nhUng nhd nUdc da md't di rapt khoan thu la 13,5 l;^ ddng so vdi phtfdng an I.
Khoan Idi tiiud: 13,5 ty = 54 ly x 25%
Hay: Khoan Idi tiiuddo vdn vay
= lai vay x thue sua't thue TNDN Nhtf vay, vdi tdng sd vd'n vay Id 450 ly ddng, lai sua't thtfc le cdng ly A phai chiu chi Id 9% (=
40,5/450)_ chtf khong phai la 12%.
Thtfc cha'l cdng ly A chi phai chiu
Khoa TCDN - Hoc vien Tai chinh lai sud't vay sau thud [9% = 12% (1- 25%)].
Lai suat vay sau time = lai suat vay irtfdc thud x (1 - thud su^t thud TNDN)
Tan dung lpi thd'ndy, tiong thtfc td, mac dii cac chii sd hffu cdng ly cd kha nang vd tdi chinh nhtfng hp se khdng gdp vdn Iheo phtfdng dn 1. Thay vi gdp todn bd vd'n vdo cdng ly, hp se cd dn lai ngudn vdn ciia cdng ty A tiieo htfdng chu ydu hinh thdnh iff khoan vay cua cd ddng nham htfdng khoan Idi thud,
Vdi vi du tidn, theo phtfdng dn 1, Idi nhudn sau thud cd the chia cho cd ddng la 45 ly ddng vd "t^ Id dn chia" Idi nhuan trtfdc Idi vay va thud gifla Nhd ntfdc va cd ddng cdng ty la 1:3. Giai dinh theo phtfdng dn 2, cd ddng chi gdp vdn vao cdng ty A 50 ly va cho vay phdp nhan mdi ihanh lap Id 450 ty bang tien cua chinh cdc cd ddng, vdi Idi suat 12%/nam (Ty Id vdn vay trdn vd'n chii cua cdng ly A la 9:1). Theo phtfdng dn nay, Idi nhuan sau thud' cd the chia cho cd ddng chi cdn 4,5 ty ddng nhUng cdc cd ddng lai cd dtfdc khoan lai vay la 54 ty ddng. Nhtf vay idng thu nhdp cua co ddng theo phtfdng dn nay la 58,5 t^ ddng (= 4,5 + 54), nghia Id ty Id an chia Idi nhuan trUdc lai vay vd thud gitfa Nha ntfdc va cd ddng la 1: 39.
Trong trudng hdp cdng ty me cho cdng ly con vay vdn, khodn tien lai vay ndy se hi danh thud khi chuyen len cdng ly me, nghia Id nghia vu thud dUdc chuydn Itf cdng ty con sang cdng ly me. Neu cdng ty me ddng lai Vidt Nam md tiidn
Q So6-
2014Bangl
V NGHIEN CUU - TRAO DOI |
£>0M VJ.- Ty ddng STT
1
2 3 4 5 6
Chi tieu Tong vou
Trong do:
Vdn c6 phdn Von vay
Lcri nhu|n trudc 13i vay va thue Lai vay phai tra (= vdn vay * 12%) Thu nhSp chiu t h u c = ( l ) - ( 2 ) Thue thu nhap DN = (4)* 25%
L(?i nhuan sau thufi = (4) - (5)
P.AI 500 500 0 60 0 60 15 45
P.A2 500
50 450 60 54 6 1,5 4,5 mien lo vd'n hoac lai khdng ddng kd
tiii COI nhtf cung khdng phai nop khoan thud' nay. Cdn tiong titfdng hdp cdng ty me ddng d ntfdc ngodi, tiong khi Vidt Nara hidn chi qui dinh Ihu tiiud nhd tii^u id 5% tidn tdng lai vay {mpt khoan thu rat tiiap). Ldi dung kd hd nay ndn cd tinh tiang cdng ty me d ntfdc ngoai chi cho cdng ty con tai Viet Nam vay vdn, chtf khdng chiu tang vdn cho cdng ly con. Thtfc le, chieu nay da dtfdc stf dung rpng rai tiong cdc doanh nghidp FDI, cac doanh nghidp chii yd'u stf dung vdn vay nhtfng tiitfc cha'l la vd'n gdp ciia cdc cdng ly lidn quan nham ban chd sd' thue phai nop. Day Id cdch dd ddng vd an loan nha't dd cac doanh nghiep FDI chuyen Idi nhuan ra ntfdc ngodi ma hau nhtf khdng phai nop tiiue (tiir time nhd tiiau dd'i vdi lai vay). Trong khi cd quan tiiue vi khdng cd quy dinh ban che ndn khdng tiie ldm gi, mud'n van dung cac quy dinh vd chdng chuyen gia cung khd vi ehi can doanh nghidp tinh lai vay theo lai sud't tiij irtfdng (tiiam chi thap hdn) la cd tiid tidnh dtfdc mpt khoan tiiue rat Idn.
Qui dinh ly Id vd'n vay tren vdn chii dd chdng lach tiiue
Hidn Itfdng tranh thudtheo each tan dung vd'n mong nhtf tren ngdy cdng trd ndn phd bid'n khdng chi d Viet Nam ma ca d cac ntfdc tren tiid' gidi. Ttf thtfc id' do, nham irdnh that Ihu thud, nhieu qudc gia da dtfa ra quy dinh gidi han t^ Id vdn vay trdn vd'n chii sd hiiu va khdng chap nhan chi phi hdp ly phan ldi tia cho ph^n vdn vay vtfdt qud ti le qui dinh. Theo khao sal ciia Bd Tai chinh, da sd cac ntfdc nhtf New Zealand, Dtfc, Australia, Nhdi Ban, Nga - quy dinh lai tia cho phan vdn vay ciia DN/vd'n chu sd hflu vtfdt qud 3 lan khdng dtfdc coi la chi phi hdp ly. 0 nhieu ntfdc khdc nhtf My, Phdp, Canada.., tham chi cdn khdng tinh vao chi phi hdp I^ ddi vdi lai vay tia cho ph^n vdn vtfdl qud ttf 1 den 2 Ian vdn chu sd hi?u.
0 Viet Nam, Lual doanh nghiep hidn hanh khdng ban chd', khdng cam DN vay gap bao nhieu Ian vdn chu. Lual time TNDN cung khdng khdng chd mtfc Idi tidn vay hen quan ddn ly Id vdn vay tidn vd'n chii sd htfu dtfdc tinh vao chi phi va
dtfdc tftf khi tinh tiiue TNDN. Tdn dung Ipi the do, tfong tiitfc te khdng it DN cd vd'n chu sd hull rat it, nhtfng bang each nay, cdch khdc lai vay rat nhieu, cdng vay nhieu thi sd lai DN phai tia cdng lang Idn, ddng nghia sd thud tiiu nhap DN phai nop se giam di. "Ke hd nay dang khidn ngan sdch Nhd ntfdc tha'l thu rapt khoan ddng ke".
Thie'l nghi, da ddn liic Vidt Nam can dtfa quy dinh cu the ty Id vd'n vay tidn vdn chu sd hffu ciia cdc DN vdo tiong Luat Doanh nghidp.
Ddng thdi, can bd sung quy dinh dd'i vdi khoan chi tra lai lien vay vdn san xua't kinh doanh tdi da dtfdc trff khi xac dmh thu nhap chiu thud TNDN. Vide khdng chd trong giai doan dau chae chan se gay khd khdn eho DN hoat ddng dtfa nhieu vao von vay, song ve lau dai, khdng chi dam bao "stfc khde" tdi chinh ciia doanh nghidp, giam rui ro ve nd xa'u cho nen kinh te, md cdn gdp phan quan tipng tiong vide chdng chuyen gid thdng qua vide cho vay tiong ndi bd cdng ly me - con, cho vay giffa cdc doanh nghidp tiong ciing lap doan, tdng cdng ty.
Tai lidu tham khao:
I lugt Doanh nghiep sd 60/2005/QHl 1;
2. Lugt thuithu nhdp doanh nghiep sd 14/2008/QH12;
3. Luat s^a ddi, bd sung mot sddiiu cua lugt Thue thu nhdp doanh nghiep - luat sd32/2013/QH13;
4. Mot sd trang Web: www.baomoi.com > Kinh te; m\'w.tinmoi.vn/; www.mof.gov.vn > Bo tdi chinh > Tin chi tiit; MMW.tapchitaichinh.vn > tapchithue.com.vn/dien-dan..; taichinkvnexpress.net; cafef.vn > Doanh nghiep;
phapluattp.vn > Kinh ti> Quan tri
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