{"id":30680,"date":"2014-02-25T08:47:30","date_gmt":"2014-02-25T01:47:30","guid":{"rendered":"https:\/\/anvilaw.com\/vi\/?p=30680"},"modified":"2022-06-30T08:49:43","modified_gmt":"2022-06-30T01:49:43","slug":"504-thanh-tra-chinh-phu-than-kho-trong-cuoc-chien-chong-chuyen-gia","status":"publish","type":"post","link":"https:\/\/anvilaw.com\/vi\/504-thanh-tra-chinh-phu-than-kho-trong-cuoc-chien-chong-chuyen-gia\/","title":{"rendered":"504. Thanh tra Ch\u00ednh ph\u1ee7 than kh\u00f3 trong cu\u1ed9c chi\u1ebfn ch\u1ed1ng chuy\u1ec3n gi\u00e1"},"content":{"rendered":"(SMKT) – M\u1eb7c d\u00f9 th\u1eeba nh\u1eadn hi\u1ec7n t\u01b0\u1ee3ng doanh nghi\u1ec7p \u201cl\u1ed7 gi\u1ea3, l\u00e3i th\u1eadt\u201d, chuy\u1ec3n gi\u00e1 th\u00f4ng qua c\u00e1c giao d\u1ecbch li\u00ean k\u1ebft v\u1edbi n\u01b0\u1edbc ngo\u00e0i c\u00f3 x\u1ea3y ra \u1edf Vi\u1ec7t Nam, song nh\u1eadn di\u1ec7n \u0111\u01b0\u1ee3c l\u00e0 m\u1ed9t chuy\u1ec7n, c\u00f2n vi\u1ec7c gi\u1ea3i quy\u1ebft \u0111\u01b0\u1ee3c hay kh\u00f4ng l\u1ea1i l\u00e0 m\u1ed9t v\u1ea5n \u0111\u1ec1 kh\u00e1c. Thanh tra Ch\u00ednh ph\u1ee7 m\u1edbi \u0111\u00e2y th\u1eeba nh\u1eadn s\u1ef1 ph\u1ed1i h\u1ee3p l\u1ecfng l\u1ebbo gi\u1eefa thu\u1ebf v\u00e0 h\u1ea3i quan c\u0169ng nh\u01b0 nh\u1eefng b\u1ea5t c\u1eadp, l\u1ed7 h\u1ed5ng t\u1ed3n t\u1ea1i trong c\u00e1c quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh khi\u1ebfn vi\u1ec7c ki\u1ec3m so\u00e1t chuy\u1ec3n gi\u00e1 tr\u1edf th\u00e0nh nhi\u1ec7m v\u1ee5 b\u1ea5t kh\u1ea3 thi.<\/strong><\/p>\n

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Chuy\u1ec3n gi\u00e1 \u0111ang tr\u1edf th\u00e0nh th\u1ef1c tr\u1ea1ng nh\u1ee9c nh\u1ed1i t\u1ea1i Vi\u1ec7t Nam trong th\u1eddi gian qua v\u00e0 c\u00e1c c\u01a1 quan h\u1eefu quan v\u1eabn \u201cb\u1ea5t l\u1ef1c\u201d trong vi\u1ec7c x\u1eed l\u00fd v\u1ea5n n\u1ea1n n\u00e0y<\/em><\/p>\n

T\u1ea1i Vi\u1ec7t Nam, v\u1ea5n \u0111\u1ec1 chuy\u1ec3n gi\u00e1, b\u00e1o l\u1ed7 tri\u1ec1n mi\u00ean c\u1ee7a c\u00e1c doanh nghi\u1ec7p FDI \u0111ang l\u00e0 m\u1ed9t th\u1ef1c tr\u1ea1ng nh\u1ee9c nh\u1ed1i trong th\u1eddi gian qua. Chuy\u1ec3n gi\u00e1 c\u00f3 th\u1ec3 \u0111\u1ecbnh ngh\u0129a ng\u1eafn g\u1ecdn l\u00e0 h\u00e0nh v\u1ecb \u0111\u1ecbnh gi\u00e1 chuy\u1ec3n giao kh\u00f4ng d\u1ef1a tr\u00ean nguy\u00ean t\u1eafc gi\u00e1 c\u1ea3 th\u1ecb tr\u01b0\u1eddng gi\u1eefa c\u00e1c c\u00f4ng ty c\u00f3 li\u00ean k\u1ebft v\u1edbi nhau trong c\u00f9ng m\u1ed9t t\u1eadp \u0111o\u00e0n \u0111\u1ec3 \u201cn\u00e9\u201d thu\u1ebf b\u1eb1ng c\u00e1ch chuy\u1ec3n l\u1ee3i nhu\u1eadn t\u1eeb c\u00f4ng ty n\u00e0y sang c\u00f4ng ty kh\u00e1c. C\u00e1c doanh nghi\u1ec7p th\u01b0\u1eddng th\u1ef1c hi\u1ec7n h\u00e0nh vi \u201cchuy\u1ec3n gi\u00e1 l\u1ed7\u201d th\u00f4ng qua c\u00e1c h\u00ecnh th\u1ee9c nh\u01b0: \u201cth\u1ed5i ph\u1ed3ng\u201d m\u1ed9t lo\u1ea1t c\u00e1c chi ph\u00ed nh\u01b0 chi ph\u00ed kinh doanh, chi ph\u00ed h\u00e0nh ch\u00ednh, chi ph\u00ed qu\u1ea3n l\u00fd, hay \u201cma s\u1ed1\u201d gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n v\u1ed1n g\u00f3p c\u0169ng nh\u01b0 gi\u00e1 mua b\u00e1n h\u00e0ng h\u00f3a…<\/p>\n

Theo b\u00e1o c\u00e1o h\u1ed9i ngh\u1ecb t\u1ed5ng k\u1ebft 25 n\u0103m thu h\u00fat FDI h\u1ed3i \u0111\u1ea7u n\u0103m 2013, c\u1ea3 n\u01b0\u1edbc c\u00f3 kho\u1ea3ng 14.500 doanh nghi\u1ec7p FDI. Trong khi \u0111\u00f3, b\u00e1o c\u00e1o c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh ch\u1ec9 ra r\u1eb1ng hi\u1ec7n t\u01b0\u1ee3ng c\u00e1c doanh nghi\u1ec7p FDI k\u00ea khai l\u1ed7 l\u00e0 \u201ckh\u00e1 ph\u1ed5 bi\u1ebfn, chi\u1ebfm kho\u1ea3ng 50% t\u1ed5ng s\u1ed1 doanh nghi\u1ec7p FDI \u0111ang ho\u1ea1t \u0111\u1ed9ng tr\u00ean c\u1ea3 n\u01b0\u1edbc (t\u01b0\u01a1ng \u0111\u01b0\u01a1ng kho\u1ea3ng 7.250 doanh nghi\u1ec7p – PV), trong \u0111\u00f3 nhi\u1ec1u doanh nghi\u1ec7p k\u00ea khai l\u1ed7 li\u00ean t\u1ee5c trong 3 n\u0103m\u201d. Tuy nhi\u00ean, trong n\u0103m 2013, T\u1ed5ng c\u1ee5c Thu\u1ebf m\u1edbi n\u1ed9i soi ra v\u00e0 truy thu thu\u1ebf \u0111\u01b0\u1ee3c c\u1ee7a 122 doanh nghi\u1ec7p. Trong s\u1ed1 \u0111\u00f3 c\u00f3 nhi\u1ec1u \u201c\u0111\u1ea1i gia\u201d t\u00ean tu\u1ed5i g\u1eafn li\u1ec1n v\u1edbi b\u00e0i ca b\u00e1o l\u1ed7 tri\u1ec1n mi\u00ean trong th\u1eddi gian d\u00e0i nh\u01b0 Keangnam Vina, Hualon Corporation, Coca Cola, Adidas, Metro, Cash&Carry\u2026 Sau \u0111\u1ee3t thanh, ki\u1ec3m tra, nhi\u1ec1u doanh nghi\u1ec7p \u0111ang t\u1eeb l\u1ed7 l\u1edbn \u201cb\u1ed7ng d\u01b0ng\u201d th\u00e0nh l\u00e3i, hay t\u1eeb l\u00e3i \u00edt chuy\u1ec3n sang l\u00e3i nhi\u1ec1u, n\u00e2ng t\u1ed5ng s\u1ed1 ti\u1ec1n thu nh\u1eadp ch\u1ecbu thu\u1ebf c\u1ee7a c\u00e1c doanh nghi\u1ec7p n\u00e0y l\u00ean 2.599 t\u1ef7 \u0111\u1ed3ng.<\/p>\n

Theo k\u1ebft lu\u1eadn c\u1ee7a Thanh tra Ch\u00ednh ph\u1ee7, s\u1edf d\u0129 v\u1ea5n n\u1ea1n chuy\u1ec3n gi\u00e1 \u0111ang \u201ct\u1ef1 do l\u1ed9ng h\u00e0nh\u201d t\u1ea1i Vi\u1ec7t Nam l\u00e0 do s\u1ef1 ph\u1ed1i h\u1ee3p gi\u1eefa c\u00e1c c\u01a1 quan h\u1eefu quan, \u0111\u1eb7c bi\u1ec7t l\u00e0 thu\u1ebf v\u00e0 h\u1ea3i quan c\u00f2n qu\u00e1 l\u1ecfng l\u1ebbo trong vi\u1ec7c x\u00e1c \u0111\u1ecbnh c\u0103n c\u1ee9 t\u00ednh thu\u1ebf h\u00e0ng h\u00f3a xu\u1ea5t nh\u1eadp kh\u1ea9u. Ngo\u00e0i ra, nh\u1eefng r\u00e0o c\u1ea3n v\u1ec1 vi\u1ec7c x\u00e1c minh t\u1ea1i n\u01b0\u1edbc ngo\u00e0i \u0111\u1ed1i v\u1edbi d\u1eef li\u1ec7u, th\u00f4ng tin v\u1ec1 d\u1ea5u hi\u1ec7u chuy\u1ec3n gi\u00e1 c\u1ee7a doanh nghi\u1ec7p c\u00f3 v\u1ed1n \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i c\u00e0ng khi\u1ebfn vi\u1ec7c ki\u1ec3m so\u00e1t chuy\u1ec3n gi\u00e1 tr\u1edf n\u00ean kh\u00f3 kh\u0103n h\u01a1n.<\/p>\n

M\u1eb7t kh\u00e1c, nh\u1eefng b\u1ea5t c\u1eadp trong vi\u1ec7c h\u01b0\u1edbng d\u1eabn ch\u00ednh s\u00e1ch thu\u1ebf c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh v\u00e0 T\u1ed5ng c\u1ee5c Thu\u1ebf c\u0169ng t\u1ea1o \u201ck\u1ebd h\u1edf\u201d cho c\u00e1c doanh nghi\u1ec7p FDI l\u00e1ch lu\u1eadt n\u00e9 thu\u1ebf. \u0110\u01a1n c\u1eed nh\u01b0 tr\u01b0\u1eddng h\u1ee3p c\u1ee7a C\u00f4ng ty Loteco (\u0110\u1ed3ng Nai), n\u0103m 2011, T\u1ed5ng c\u1ee5c Thu\u1ebf c\u00f3 v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn doanh nghi\u1ec7p x\u00e1c \u0111\u1ecbnh doanh thu, thu nh\u1eadp ch\u1ecbu thu\u1ebf, ph\u01b0\u01a1ng ph\u00e1p chuy\u1ec3n l\u1ed7, th\u1eddi gian \u01b0u \u0111\u00e3i thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p. Tuy nhi\u00ean, v\u0103n b\u1ea3n n\u00e0y c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf l\u1ea1i m\u00e2u thu\u1eabn v\u1edbi quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 128 (n\u0103m 2003) c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh.<\/p>\n

Chung quy, v\u1ea5n \u0111\u1ec1 n\u1eb1m \u1edf kh\u00e2u\u2026 n\u00f3i chuy\u1ec7n, so\u1ea1n th\u1ea3o v\u0103n b\u1ea3n v\u00e0\u00a0tr\u00ecnh \u0111\u1ed9 ngo\u1ea1i ng\u1eef\u00a0c\u1ee7a c\u00e1c c\u00e1n b\u1ed9 \u0111\u1eb7c tr\u00e1ch.<\/p>\n

Trong cu\u1ed9c ph\u1ecfng v\u1ea5n v\u1edbi b\u00e1o \u0110\u1ea1i \u0110o\u00e0n K\u1ebft\u2026 t\u1eeb h\u1ed3i n\u0103m ngo\u00e1i, \u00f4ng Phan H\u1eefu Th\u1eafng – Nguy\u00ean C\u1ee5c tr\u01b0\u1edfng C\u1ee5c \u0110\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i – \u0111\u00e3 nh\u1ea5n m\u1ea1nh n\u0103ng l\u1ef1c chuy\u1ec3n gi\u00e1 c\u1ee7a doanh nghi\u1ec7p khi cho r\u1eb1ng t\u00ecnh h\u00ecnh \u0111ang ng\u00e0y c\u00e0ng tinh vi, ph\u1ee9c t\u1ea1p v\u00e0 kh\u00f3 ch\u1ee9ng minh h\u01a1n. Trong khi \u0111\u00f3, lu\u1eadt s\u01b0 Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c thu\u1ed9c C\u00f4ng ty Lu\u1eadt ANVI (H\u00e0 N\u1ed9i) cho r\u1eb1ng r\u1ea5t kh\u00f3 \u0111\u1ec3 bu\u1ed9c t\u1ed9i tr\u1ed1n thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p FDI d\u00f9 c\u00f3 ph\u00e1t hi\u1ec7n nghi v\u1ea5n chuy\u1ec3n gi\u00e1 v\u00e0 truy thu h\u00e0ng ch\u1ee5c t\u1ef7 \u0111\u1ed3ng ti\u1ec1n thu\u1ebf. B\u1edfi th\u1ef1c t\u1ebf c\u00e1c doanh nghi\u1ec7p kh\u00f4ng tr\u1ed1n thu\u1ebf c\u00f4ng khai m\u00e0 \u0111ang \u201cl\u00e1ch\u201d thu\u1ebf d\u1ef1a tr\u00ean ch\u00ednh nh\u1eefng s\u01a1 h\u1edf trong ch\u00ednh s\u00e1ch thu h\u00fat \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i, quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt thu\u1ebf c\u1ee7a Vi\u1ec7t Nam.<\/em> Do \u0111\u00f3, chuy\u00ean gia kinh t\u1ebf B\u00f9i Ki\u1ebfn Th\u00e0nh cho r\u1eb1ng c\u1ea7n ph\u1ea3i xem l\u1ea1i ngay t\u1eeb kh\u00e2u c\u1ea5p gi\u1ea5y ph\u00e9p \u0111\u1ea7u t\u01b0 cho c\u00e1c doanh nghi\u1ec7p FDI, xem x\u00e9t k\u1ef9 l\u01b0\u1ee1ng vi\u1ec7c khai b\u00e1o gi\u00e1 tr\u1ecb c\u00e1c t\u00e0i s\u1ea3n (thi\u1ebft b\u1ecb, m\u00e1y m\u00f3c, nguy\u00ean v\u1eadt li\u1ec7u\u2026) \u0111\u01b0a v\u00e0o Vi\u1ec7t Nam. B\u1edfi r\u00f5 r\u00e0ng n\u1ebfu \u0111\u1ec3 x\u1ea3y ra t\u00ecnh tr\u1ea1ng doanh nghi\u1ec7p khai v\u1ed1ng gi\u00e1 cao g\u1ea5p ch\u1ee5c l\u1ea7n \u0111\u1ec3 c\u00f3 th\u1ec3 h\u1ea1ch to\u00e1n l\u1ed7 th\u00ec l\u1ed7i l\u00e0 do s\u1ef1 bu\u00f4ng l\u1ecfng qu\u1ea3n l\u00fd c\u1ee7a ch\u00ednh c\u00e1c c\u01a1 quan h\u1eefu quan.<\/p>\n

V\u00e0 m\u1ed9t l\u1ea7n n\u1eefa, l\u1ea1i xu\u1ea5t hi\u1ec7n c\u00e1c ki\u1ebfn ngh\u1ecb b\u1ed5 sung th\u00eam c\u01a1 ch\u1ebf ph\u00e1t hi\u1ec7n v\u00e0 x\u1eed l\u00fd h\u00e0nh vi chuy\u1ec3n gi\u00e1 \u0111\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p ch\u1ebf xu\u1ea5t n\u00f3i ri\u00eang v\u00e0 c\u00e1c doanh nghi\u1ec7p FDI n\u00f3i chung. Tuy nhi\u00ean, con \u0111\u01b0\u1eddng \u0111\u1ec3 t\u1eeb m\u1ed9t \u0111\u1ec1 xu\u1ea5t \u0111\u01b0\u1ee3c c\u1ee5 th\u1ec3 h\u00f3a th\u00e0nh v\u0103n b\u1ea3n quy ph\u1ea1m ph\u00e1p lu\u1eadt ch\u00ednh th\u1ee9c l\u00e0 c\u1ea3 m\u1ed9t qu\u00e3ng \u0111\u01b0\u1eddng d\u00e0i \u0111\u1eb1ng \u0111\u1eb5ng. Trong l\u00fac ch\u1edd, nh\u1eefng n\u1ed7 l\u1ef1c c\u1ee7a c\u00e1c c\u01a1 quan ch\u1ee9c n\u0103ng c\u0169ng ch\u1ec9 c\u00f3 th\u1ec3 d\u1eebng l\u1ea1i \u1edf m\u1eb7t\u2026 gi\u1ea5y t\u1edd v\u00e0 nghi ng\u1edd.<\/p>\n

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Ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n gi\u00e1 th\u01b0\u1eddng \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n th\u00f4ng qua c\u00e1c giao d\u1ecbch qu\u1ed1c t\u1ebf, t\u1ee9c l\u00e0 chuy\u1ec3n l\u00e3i t\u1eeb nh\u1eefng c\u00f4ng ty con t\u1ea1i qu\u1ed1c gia c\u00f3 thu\u1ebf su\u1ea5t cao sang nh\u1eefng c\u00f4ng ty \u1edf qu\u1ed1c gia c\u00f3 thu\u1ebf su\u1ea5t th\u1ea5p h\u01a1n. Tuy nhi\u00ean, c\u00e1c c\u00f4ng ty c\u00f3 li\u00ean k\u1ebft trong c\u00f9ng m\u1ed9t qu\u1ed1c gia c\u0169ng c\u00f3 th\u1ec3 s\u1eed d\u1ee5ng chi\u00eau b\u00e0i tr\u1ed1n thu\u1ebf n\u00e0y b\u1eb1ng c\u00e1ch l\u1ee3i d\u1ee5ng c\u00e1c ch\u00ednh s\u00e1ch thu\u1ebf kh\u00e1c nhau gi\u1eefa c\u00e1c v\u00f9ng trong m\u1ed9t qu\u1ed1c gia nh\u01b0 nh\u1eefng quy \u0111\u1ecbnh v\u1ec1 m\u1ee9c thu\u1ebf \u01b0u \u0111\u00e3i cho c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng doanh nghi\u1ec7p, ng\u00e0nh ngh\u1ec1 kinh doanh\u2026 Hi\u1ec7n t\u01b0\u1ee3ng chuy\u1ec3n gi\u00e1 kh\u00f4ng ch\u1ec9 g\u00e2y th\u1ea5t thu t\u1edbi ngu\u1ed3n NSNN m\u00e0 c\u00f2n t\u1ea1o ra m\u00f4i tr\u01b0\u1eddng c\u1ea1nh tranh kh\u00f4ng l\u00e0nh m\u1ea1nh, v\u1ebd ra m\u1ed9t b\u1ee9c tranh kinh t\u1ebf kh\u00f4ng trung th\u1ef1c.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

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V\u00e2n Du<\/strong><\/p>\n

T\u1ed5ng h\u1ee3p<\/em><\/p>\n

——————————–<\/p>\n

SM Kinh t\u1ebf 25-02-2014:<\/strong>
\n<\/em><\/p>\n

http:\/\/songmoi.vn\/kinh-te-kinh-doanh\/thanh-tra-chinh-phu-kho-trong-cuoc-chien-chong-chuyen-gia<\/em><\/p>\n

(86\/1.149)","protected":false},"excerpt":{"rendered":"

(SMKT) – M\u1eb7c d\u00f9 th\u1eeba nh\u1eadn hi\u1ec7n t\u01b0\u1ee3ng doanh nghi\u1ec7p \u201cl\u1ed7 gi\u1ea3, l\u00e3i th\u1eadt\u201d, chuy\u1ec3n gi\u00e1 th\u00f4ng qua c\u00e1c giao d\u1ecbch li\u00ean k\u1ebft v\u1edbi n\u01b0\u1edbc ngo\u00e0i c\u00f3 x\u1ea3y ra \u1edf Vi\u1ec7t Nam, song nh\u1eadn di\u1ec7n \u0111\u01b0\u1ee3c l\u00e0 m\u1ed9t chuy\u1ec7n, c\u00f2n vi\u1ec7c gi\u1ea3i quy\u1ebft \u0111\u01b0\u1ee3c hay kh\u00f4ng l\u1ea1i l\u00e0 m\u1ed9t v\u1ea5n \u0111\u1ec1 kh\u00e1c. Thanh tra Ch\u00ednh […]<\/p>\n","protected":false},"author":3,"featured_media":30681,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[17,26],"tags":[],"class_list":["post-30680","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-binh-luan-gop-y","category-legal-media"],"acf":[],"yoast_head":"\n504. 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