Chuyển giá trong các doanh nghiệp FDI - Thực tiễn ở Trung Quốc và hướng đi cho Việt Nam

NGHIEN CQU CHINH SACH

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CHUYEN GIA TRONG CAC DOANH NGHIEP FDI

THL/C TII N 6 TRUNG QUOC VA

HL/6NG Dl CHO VIET NAM

ThS. PHAN VAN TAM

UBND thanh pho' Da Ndng

Viec 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 gi i dd'i vdi

hing hda, dich vu va ti i sin dflpc chuyen djch gifla ci c thanh vien

trong tap doin qua bien gidi khdng theo gia thj trfldng nham tdi thieu

hda so thue phi i nop cua ci c cdng ty da qudc gia.

Tuy vio hoan cinh kinh doanh khic nhau m i cac ti p doin co the

sfl dung nhieu hinh thflc chuye'n gia khic nhau, bao gom:

- Chuyen gi i thdng qua hinh thflc ning cao gi i trj tai sin gdp vd'n.

- Chuye'n gi i bang cich ning kho'ng trj gia cong nghe, thQdng hieQ

(tii sin vd hinh).

- Nhip kha'u nguyen, vat lieu tfl cdng ty me d nfldc ngoii, hoac tfl

cdng ly con khic trong cung mpt ti p doin vdi gi i cao.

- Chuye'n gi i thdng qua hinh thflc nang chi phi qui n ly va hanh

chfnh.

16 THONG TIN S. DU BAO KINH TE - XA HOI So 60 (12.2010)