PHÂN TÍCH CHÍNH SÁCH THUẾ ĐỀ TÀI: CHUYỂN GIÁ

BỘ GIÁO DỤC VÀ ĐÀO TẠO
TRƯỜNG ĐẠI HỌC KINH TẾ THÀNH PHỐ HỒ CHÍ MINH
VIỆN ĐÀO TẠO SAU ĐẠI HỌC

BỘ MÔN: PHÂN TÍCH CHÍNH SÁCH THUẾ
ĐỀ TÀI:
CHUYỂN GIÁ
GVHD: PGS.TS. TRẦN NGỌC HÙNG
NHÓM THỰC HIỆN: NHÓM 9
LỚP: NGÂN HÀNG ĐÊM 4 K22
TPHCM. Tháng 11/2013
DANH SÁCH NHÓM THỰC HIỆN
Họ và tên Ngày sinh
 
 
 !" #
#$%&' 
(& 
&)* #
+,-&. 
NHẬN XÉT CỦA GIẢNG VIÊN
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

MỤC LỤC
I. CƠ SỞ LÝ LUẬN VỀ CHUYỂN GIÁ ……………………………………………01
 $/0+0123145636789+:::::::::::
 ;5<*89+:::::::::::::::::::::::
2.1 Khái niệm chuyển giá ……………………………………………………………………… 01
2.2 Phạm vi chuyển giá ………………………………………………………………………….02
 =+83>3?86@89+::::::::::::::::::::
3.1 Yếu tố bên ngoài ………………………………………………………………………………03
3.2 Yếu tố bên trong ………………………………………………………………………………04
# =+8ABC2/389+:::::::::::::::::::(
5.
+8678D89+:::::::::::::::::::::::(
5.1 Dưới góc độ các công ty đa quốc gia……… …………………………………………….06
5.2 Dưới góc độ các quốc gia liên quan ……………………………………………………….07
II.
THỰC TRẠNG CHUYỂN GIÁ TẠI VIỆT NAM…………………………… 09
1.
E+3,FGB3C<&F3&36789+8D8+8H3$C3)
1.1 Chuyển giá của các doanh nghiệp có vốn đầu tư nước ngoài (FDI) ……………………09

1.2 Chuyển giá của các DN trong nước …………………………………………………………11
2.
I73J>F3K889+:::::::::::::::::::::
2.1
Chuyển giá thông qua chuyển giao tài sản hữu hình giữa các bên liên kết ………11
2.2
Chuyển giá thông qua chuyển giao tài sản vô hình ………………….……………… 13
2.3
Chuyển giá thông qua cung cấp dịch vụ nội bộ tập đoàn ………………………………13
2.4
Chuyển giá thông qua chi trả lãi vay vốn sản xuất kinh doanh ……………………… 13
3.
=L3+851M36><N36789+::::::::::::
4. 4OP8L3+851M36789+8!C5::::(
5.
I73J><QAR<*89+3$C3):::::::::::::::::
5.1 Công ty Hualon Corporation …………………………………………………………………16
5.2 Công ty Keangnam Vina ………………………………………………………………………17
5.3 Công ty Coca – Cola …………………………………………………………………………18
III.
MỘT SỐ GIẢI PHÁP CHỐNG CHUYỂN GIÁ ……………………….………19
I73J>/C0+08>89+6+0AR3$C3):::::::::
1.1 Phương pháp định giá chuyển giao ………………………………………………………….19
1.2 Thỏa thuận trước về phương pháp xác định giá tính thuế (APA) ………………………22
2.
I73J>P/;J:::::::::::::::::::::::#
2.1
Đối với cơ quan thuế …………………………………………………………………….… 24
2.2
Đối với Chính phủ Việt Nam ……………………………………………………… ……….27

I./ CƠ SỞ LÝ LUẬN VỀ CHUYỂN GIÁ
1. Văn bản pháp luật liên quan đến hoạt động chuyển giá:
S T2351M3J>E&
S L3!J>SU=&#!NAV3W8C<C8G+86
+33,!X3,A8PAY8+8/48Z5C14P3
S T23J[6;/;J)73J>6*8DT2351M3J>E
S 6J>S= &E68333&)73J>
6*8DT23E1M3<&T23\[6;]/;J)73J>6*8DT23E1M3
o ,6Z*56^_323,!N8<*0!"0+0G+86+3Q3
`a ab
2. Tổng quan về chuyển giá:
2.1 Khái niệm chuyển giá:
S T&&<3L6'Y8+88L38D8c)733206&693W8CA&G0
+06d3<*)d3+8Y8+88L3PLAW3,4+33,!Xe)891f
23g!N8&J!N8P+8]3,+7036-6D]3g6ZO8C5P
A8D3206&
S T&<C86+&ZA8<R89Y8+88L314P36Zh8+8
5>8P+8e)3>!Z1f28D3206&
S T&367)3Q8D5]8>M8D8+83206&65>8e)3>39
ZJ>3070/e8+86+)/+J0@)]4<231CY8+8
8L33,8c)733206&]PL3i+33,!Xe)36!f81f28
B3
!<2]89+1&)73&<A8+88D39PA3W8Ce)3
6;+3,3,6;&Z]A8<R3,5C<N8+8/414P3&<B8Z
6>3!f3+8678Q1&+8\hAj+88Z39G+8613,YA8
!3GB30+33g/1MAJ^
Thứ nhất]GB30+33g5*3WA6633,PA]8+88D39&
3&8Z5*536+88D)73A8H6Zk&3&8Z5*)
/+&Z]A8<R<N+k))>
S Thứ hai]GB30+33g)>5Cl/Z8<*1fQ8YZ)14P34

JWP+8/C3<*+A86!f83W8CY8+88D39PA8Z8c1fQ8
PL1&)36;1fQ83&8R8
S Thứ ba]<C85368QJ+8+A8Y8+83&<43,Z)
14P3PL36;3;1fQ88!8Z391&)36;3;j<R3
8DkL5<C86+]j<R36!f8893g"/6*338J
"/6*333B0"<&!f81'3JWP+8<*8QJ+838D8+8
5>81&6*PL3,+P_A8QJ+8P3SG.78DkPL396'
B3]8%!JWCY8D8+856!6.31&6*3B3=41C8)K8
676*333<F3&3&8Z39G,
2.2 Phạm vi chuyển giá
S =9+<NMj89+3,3,5C7/74&<0
6!f8Gi)Gm33,0)<A88D8+88D3914P3*=L!N8)V8D
no=H<*6+892pAC06!f8Gi)1&14P3
`JJ83iAi3i,0,JiJbP^
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&Z0<><&AC0P)738+83,W830d8+30d853,
q
 AC08Z8c)73d8*!XY3W839`i33iJb
P+83)51M]6*&Z0<>)738+83,W830d8+30d8
3L53,
S 3>51M]6*&Z0<>8Q1&6*PC536JW!h]
JWr<*)d31fQ88D8+88D39&48%1&8"Jh69G+86)>5C
14P3Q8B38DY/9C&PL)3Q536!38+8
AC014P38Z396!f8F3&3,8c)735>8d88Z39h
*5>8P+8g6Z]89+PL8sA,3,8+8A85>8
3)&8Z3983,YA85>87
S ,43W83]89+3!X6!f853O)6++6><N8+8A85>8
3"AJWP+8/C3<*8QJ+83Y8+85>86!f839C,t",
P6Z]A03O3D43l86>G[5>848+8j<R3F3&3g
8+8A83,!N8Q38ZJW8+8/C3

S $F3]0-1N8+85>8C3!X8s56<*89+6><N
A85>83i6Z]A85>836!f8G+861&A8Y
*AC014P3)&3,J>6Z8Z6>3!f3)1&8D39PL8!3,?
`S,iJAi3Jb\WP+8/C38Qe)hJW8+8/C3<*)K83JB33H
8D8+85>8I73+3,1f2895+3gAC014P38!3,?3
5>88Z3JB38JAC014P3h5>88Z3JB33B0!f8
1)731!f80Q3145+)Ju1&))3208R8/7h5>88Z
3JB333208,3,!Xf06*8,YP353!"3W1&
1&)3;320J38D3&/7Z)14P3314
S Q8P+8]8+8A83,!N88Z39!h1f3g867!6.])
)320Ju1A8893gAC014P3PL6!f8!h!
6.d8!6.<N3s1C3B0"JAC014P38Z1f3"<*6*&
3. Các yếu tố thúc đẩy chuyển giá
3.1 Yếu tố bên ngoài
S Sự khác biệt về thuế suất thuế thu nhập doanh nghiệp: 3JB33H
Y5>88ZJWP+8/C31N]8+8I=Ju3&3W8C&<89+
e))R86Q8)393>6P30708%!1&3>6Z1f2
J38DI==+8I=3!XO+)6-<&8+84]<231C]&
Z<&6+/+,+GB3P@3B038+88L386Z3,48+85>8
8Z3JB33H8Ue8+83W8C&3
v
I=6.89)730-1f
23g5>88Z3JB33H8J5>88Z3JB33H
3B0<&!<2)R8343>6Z1f26.6!f83W8C3&8L
S Chi phí cơ hội: 1f28DI=8s8Z3989<*!N8JPP3
3?8)3&8Q<&JP6!f8P9)3,8D8"53<&8JWP9)J+3
3C8D8"551M>$F<2)&8+88"76-3!8Z39Ju//_1wH6Z
8+8I=Ju3&3D32389+e)3'<>6-3!<&/l31B8"
76-3!P+8
S Tỷ giá hối đoái^HW3,48+8AW/+<*3FF3x+)&8+8I=8Z393W8

C8+8P33+7/7JN)")7"e)),D,<*3x+=+8
P8Lf8Z396!f833+JN)"8+8AW/+8,e6'3*8D
5>8)&I=8Z8L38Ju/)B3+$&!f818+8P33+Ju/
3,F.AW/+8,e6'3*8D5>86Z8ZG!N)14
S Lạm phát^FF1)0+38D8+85>8P+8]5>8&8Z3x1C
1)0+383K86'3*!N86Z/)B3+H6ZI=Ju3&367
89+e)/3&1!f<>6-3!<&1f2
S Tình hình kinh tế-chính trị của quốc gia:8+88QJ+8P38D5>8)&
I=8Z8+8L3836;!h65*1f8D8+88L3
83FI=Ju3W8C8+8&<89+e)8>18+83+867d8
3FF8Q3,/B3;]69),D,<&/3'<>PA/e8+889+
3FI=)>3'<>6-3!JN)
S &,36789+8%e)1&))8+8P1.3g6Z)+01W8
6r31!"8D1W81!f167]8%!)JW8?M8D8+88"538D
!N8Jh3
3.2 Yếu tố bên trong:
S Mong muốn giảm thiểu thua lỗ:8+8367JGB3PA8DI=3
8Q5>8/31y38+88L33&<43,48+85>8P+84O
8Z391&AJ1-)3,P8PA]J1-)3,<C848K<&6!J
0@))N<&33,!X]8+880Q51M80Q58+]5/+J0@)
5+8AV6P35PA/31y=9+?088+8I=JJz3
1yY8+83&<4<N3g6Z1&))8+8P3070<&34/K8
3,3&8Q3!"J+"88L3P6K3,!N88+88;6L<&8+8/4Y
5P+8
S Thâu tóm thị trường, chiếm lĩnh quyền quản lý:
o =+8I=P3O)20<&)7333,!X)N3F6*53,k3,
6&1&08)1j33,!X]8)1j30-e)GOAW*)Z/
6-8367PAJ&$F<2)&8+8I=3,6&Ju3
8!X8+836758+]5/+J0@)1&)86&I=Ju/1y
d<&PmA&

o ,8+8)>14P3PAf03+8PA3F8+8I=JuAW
<&3*)1W83&8Qc28D)F)&3W8C8+8&<89+/B3f0
0+0691&)8367PA31yPmA&<&8)1B5*51M<&
P9)J+38L3'3C"1&6@8+86>3+8,P_367PA<&8)
3&/75*P9)J+3<&895*JhY8L3\P6+/238+88+86>
3D<&Y/414P3PA,P_33,!X3FI=Ju8)1j33,!X
<&O+J0@)69/c10-80Q3,!N86O6./_,
S Ưu đãi từ các nước trong quá trình kêu gọi đầu tư:H6!f8!h8+86d85*]
6d81f3,5+3,FP4k6-3!8D!N88D&<&l)3,38+85*<*
P38Q3,<&G.7)&I=Gi)8L386d33,45>8&!1&3,
3O)1f28D8I=<&3W8C&<89+691256+P98
!N83026-3!
S Giảm thiểu rủi ro khi giao dịch các sản phẩm đặc thù:e))8+8,D,P
A88+8J0@)<&A8<R8Z3Q6d83c8]6785*<&3Q/)238
!3,8+8&8LC3L3]8LCJk8]A-PQ]A!f8:3F
89+1&0!"0+06!f88+8I=1W8k
4. Các dấu hiệu nhận biết chuyển giá
$C8G+868QG+8)73AC08Z3W8JW89+PL<L8c
PZP]0K830<&)B3*3XH!N6O1&)73J>ABCX<*&
<89+8D)73AC0^
S =+8AC0/1y3,)14303,h14]J6)N3&120]
3,P6Z<V303R8)h,76-3!8367PA
S =Z8+8C0<R893g8+8AC014P3hY5>88Z
3JB33B0
S =+8AC08Z3FF1.<&1y1O04d83FF1.1y0+3J
PL/F3!X
S =+8AC0)&3xJB31f28D8?_"*`841C8P+
1NbJ<N8+8AC0P+83,8c&q
S =+8AC0)&3xJB31f28D8?3B0"3xJB31f28D8+8
AC0P+83,8c)733206&q

S =+8AC08Z80QJGB33W83P+3B0
5. Tác động của chuyển giá
5.1 Dưới góc độ các công ty đa quốc gia (MNC)
S Ảnh hưởng tích cực: 36789+A!NZ8678DI=Ju6!f8F
23i!N6Z1&8Z39?08I=AA&3W8CP8<&)R834
PA8D)F<*1f2<&3]8R39^
o HW<&8+81f3<*3*)1W83&8Q]Y!6.)&8+85>86d88+8
88+8I=PP4k3?36-3!!3JB3]8]1j<W86-3!:3F
8+8I=8Z393W8C<C889+e))39<C83W8Cj<R<*
36><N5>8)&)F6d33,RJh
o W8C<C889+Ju?08I=AA&891f2,!N8
&<&3W8CYP8PA)738+88Z]PL/_1w8+8
8"7PA,!Xf0&3!X6!f88+8I=3W8C38+85>88Z
8QJ+83*3C3l38d3
o $C889+8r?088+8I=8Z8)1j33,!X7
6]6+/23<&3O3Z)8+88L3_1z3,!N8AW<&'1W83&8QA'
A&8D)F3W8C<C8GO)8)33,!X3F80QJu6!f88Jz8
8+88L38P+8<&88L3){$F<26K3,40!"AC3&8Q3FI=
JuPL/+01W8*<*3F3,31y
o =+8I=JuGOAW)73P8<*33,45)L3;39J88Z1f
B3<&3g6ZAW<&JW841C8<*)K81.JB3Y8+85>8693W8C<C8
)/+7/7]89+8-33e)63)R834<*3
o L5<C8/+8+83&J]33/1y3X<N+83F)73)d3?08+8
8L338Q5>836;6!f88LC<N80Q3B0])73)d313'<>
6-3!38+85>83026-3!
o L5<C8)/+513F8+8I=8Z393,+6!f88+8,D,3,
36748K<&0+33,9J0@)<F8+8367&3!X3>*8
0Q<&P3&8L8%PL8I=Ju)6!f8)73J>8+8,D,<*3x
+],D,<*33,!X343RJ0@)],D,<*3Q;68D&88B0
4<231C<&8B31!f4<231C<&)73J>,D,P+8

S Bất lợi:U48Y1fQ88D<C884+)18I=3FI=Ju
0+8YF03,B34)Pl8<C889+/8"538D
8+85>8)&8+8I=8Z)d30+3C6!f8I=Ju/03)73J>3*,B31N]8Z
P/,?3B0m0PA<&8B)AK3)k367JGB3PA3
5>86ZU486Z3Q8DI=3,43!"3,!X5>838%Ju/
!h4)3,k<&1&3O)69)8?M8D8+88"538D8+85>8P+8)&
I=8Z3,RJh
5.2 Dưới góc độ các quốc gia liên quan
36789+PL8s8Z3+867348W865>83026-3!
)&8r!h)738+84)3,k6><N5>8GB3P@6-3!=+8I=
<N)R8343>6Z1f28Z393W8C)k0!"3K889+<&O,
254)3,k<&1OA&6><N*P38D85>8GB3P@<&30
26-3!
|!h1NB3<&AA&23BB38D89+1&1&)thất thu ngân
sách nhà nước 6><N5>83JB38"1&))B38O6>3,P83
8D5>8&
S Tác động của chuyển giá đối với quốc gia tiếp nhận dòng vốn đầu tư:
o Phản ánh sai lệch hiệu quả của nền kinh tế^L536789+]8+8
I=6+88+83>6-<&3g6Z8+8I=&,?3l3X3'<>]
<F<2)&8+81'<>8ZG!N8!f8,P_5>83026-3!=+8
&6789+e)3'<>"J<NP86-3!/6-Ju
1&)836;8"8B<>8D*P35>83026-3!251&3,
JW0+J1C8P35367JGB3PA8D*P3]3,)73
/K83,P3PL3,3W8
o Nền kinh tế phát triển không bền vững^,)73J>3,!Xf0]5>830
26-3!8Z3JB33320AC03B0"43,h3&!X6!f8
!h1f3g36789+8D8+8I=$F<2)&8+85>8&8>M1&)1"
698+8I=3'3W8C&<89+<&8+85>8&PLJ}1rf0
3+8<N8Q5>8698d&<89+
$*1OA&]P)&8ZJW89/8D)L3,!XPA5>833F8+8

5>8&3g6!f8Gi)1&p346!X<*3~Ju61!f3+8Y2
5A<C831_<&3X"3,8L3+851M3,!N86OO,T?8&8+85>8
&Ju06!"6-<NPZP<*3&8QA8+8'3PL/*<Y6.
0+PL8QG+8JK8)8D*P3<&PDP3JuG,
o Thị trường trong nước bị thao túng, lũng đoạn: L536789+
e)GO)8)30-P)N3)<&33,!X]8+8I=Ju3&8+8
843K858+<&P).5+)K8]<&251&1%633,!X=+8
AC03,!N8PL6D3*)1W83&8Q6983,<F<2)&A-A-Ju
/0+Jd8/78089JPA3,8+8&P+8=+8I=Ju
A-3,h46785*<&33?33,!X3,!N8]P9)J+3+8<&)B3A-
3Q3WA83,8D33,!X3WA=Q0D8D5>8&Jud0PZP
3,5+3,F868+88QJ+8P3<j)L<&PL393?86@&J
GB33,!N80+33,9
o Doanh nghiệp nội địa bị thôn tính^$N3*)1W83&8Q)]8+8I=Ju3
&14A<N8+8AC03,!N8<N3x1C<>Z0869l)5*
51M6.l)6!f85*51M8+8I=Ju3W8C&<89+e)
1&)8P35PA31yPmA&P35367PA/31y
3F/l3/7803<>Z014]8+86>3+83,!N8PL6D3*)1W83&
8QJu0/+10-<>Z08D)F<&!<21&3g8L314A89
3&8L3•<>!N8&83L3QAC03,!N86.
3&8L
o Kế hoạch phát triển nền kinh tế quốc dân không thực hiện được^=+8367
89+Ju1&)0+JP80+33,9*P35>8AO8D8+85>830
26-3!PL/8dP03X3F<*1OA&8+85>83026-3!
Ju00R378<*)d3P3<&303iJ6Z1&JW80><*)d38Q3,3
6789+JuO,3F3,)B38O6>3,8+8O33+5>838D
5>8+6Z
S Tác động đối với quốc gia xuất khẩu đầu tư:IR83451MP
3<j)Ld0*PZP]36789+Ju1&)8Ar<>6-3!A8
89PL3iM)>51M8D8Q0D8D5>8GB3P@6-3!

S Lợi ích đối với các quốc gia liên quan:&<89+8DI=)1
Y3+867PL3>388!N83026-3!<&!N8GB3P@6-3!!
8Z)73J>5>8<F1fQ8,48D)F<&3€*PC321f88+8I=3W8
C&<89+e)891f28DI=38+85>8P+8<*=+8
5>8&GOAW8+8)K83JB33233B0]32)8Q/ePL<&33&8+8
p346!X<*3~698+8I=3W8C<C889+3L5<C83&120
8+3Y5>8&<&)Y3&J8Z+3,!/Q538L
C]/e0+3)J+8]48K0+3)J0@))N]80Q58+
<&P1f20+3J36O1&8B3
$QAR^8+85>8 i,3S•8<&U)J<N<C83W8Cp346!X<*
3~6.3?36!f88+8I=6Z3,RJh8Q38+85>8&<&893&J]
1f2]8+81'<>3gI‚<*6.OPZP3,8L3+851M8+8'
<>]51M<j)L<*P33I‚
II. THỰC TRẠNG CHUYỂN GIÁ TẠI VIỆT NAM
1. Quá trình xuất hiện và hình thành hoạt động chuyển giá của các DN tại Việt
Nam:
1.1 Chuyển giá của các doanh nghiệp có vốn đầu tư nước ngoài (FDI)
S &<89+h$C3)GB3C8c<NJW38+8AC0
ƒH„)]$C3)3?36!f8]3x…\H3gƒH„<&6!f881&)K8Px1R8
3gP)h8[3?3<>6-3!)6),)]1!f<>
ƒH„6.O14B01-)<&120)>8Px1R8)N1&#3x…\H,6Z6+
8?M1&8+8AW+A-PQ8Z3;+3,3,43x…\H<&AW+8Dƒ,)J<N]3x
…\H
S FF3?3<>6-3!ƒH„83B)73/K83,J+JD3F!f81
3FF89+]31y8D8+8AC08Z<>ƒH„183B)73/K83,
)&G+)<*j<R38D8+8AC0&h$C3)8%!)733W83
3'3")56><NP>AC0&FFP1y8D8+8A
C0ƒH„8&0;/<&4)3,k"3,Y)6-)h8[P4k
6-3!]P)&1230+08!6!f88@/3>3698Z39/l3P0<NJW3
8Z8D'<>ƒH„8%!3,F6751M8D8"53J<N3,F67

51M8D8+8AC0ƒH„8+8!N8
S i3>P48D8R833&0>'=QI3F8Z"•8+8A
C0ƒH„3,46/&0=IP4P1y)d8Ac1&)3>3<&33,!h8]6*
&83BC3!f89+3,8+8AC0ƒH„1&,B34)3,k
,)]-38+8'3OJ+86*3]8s8Z'33gP<W8
6-3!!N8&`ƒH„b1&3B0"AW3+OJ+83N•
S C]$C3)6&8&720JO,7<&*P3P<W8<&
3NU48Y3+8673Q88W8]*P3$C3)8%06>)d38%
PLQ33+83K8I733,Y48-6d3,1&]8L3+851M308Z
Y36;690cf0"<N8+88@)W8]3L1C<&8)P35>83]Z0
0-38!X51M]+)J+38L3+851M3e)6)/1fQ85>8
<*5*33;143,6Z1&<B6*8>89+
S $N8QJ+8)h8[]3?36-3!]8+8AC0ƒH„6.3,h3&)73
0-3Q88W83,8+83&0-P36ZZ08JW33,!hP38D$C3
),Y)-6O]3FF8+8AC0ƒH„p1y]1.323~Pm
A&*)1&)!h3,W8306OJ+8&!N8]3,JW83,
PL1&)<N8+8AC0 3,!N8FF89+6.<&61&
)733W83,6+/+67h$C3)C
S =9+6.<&66!f88+83206&65>8J[AR!)738L8R
YC69636!f8)R8343>6+1f2]1&)733,8+88+831f2
88D3206&3,43&8-<N80QQ33>Pm)B3$N8D3,!")h8[]7
20P33N]3,Y)5]$C3)6.3W8C*8QJ+8!
6.6-3!e)3?3<>6-3!!N8&`bX6Z]8+8AW+6.
PLg3148<*J>1!f<&5)L]Z00-53,k3?86@*P
36B3!N833,!h<&0+33,94]Gm33,40!"AC51M3]8"
53606>)d3<N3FFP4P31y&8&38D8+8
AC0`Hb8Z<>6-3!!N8&`ƒH„b]8)P3,4(•3;J>H
ƒH„63673,48!N8]3,6Z*HP4P1y*)143R8]32)
8Q/+8+1yJ>33gP3676]!<V303R8A3,FJGB3<&)h
,76-3!3$C3)9F3)73J>60!"!^UFH!"]J>HƒH„

P4P1y)1&(##H]8)3x3,k(]•]3,6Z8Z3NH1y
5+<>8DJhYq3 '=QI<&']3x1CJ>HƒH„P4P1y1-
1!f31&•<&(]•
1.2 Chuyển giá của các DN trong nước
S &<89+6.A,PL8s38+8H14P38Z<>6-3!3,W830
!N8&])&8rA,Y8+8/414P33,76$C3)\hAj8ZC
3!f&1&A$C3)<V63W8C8QJ+8!6.<*3320A
C0`Hb3i&*PA<&6/&6-3!TfAR8QJ+8!
6.&]8+8H3,!N83&120)73J>8L383673,Y1j<W8
<&6/&6!f8!6.3H<&3F)8+8891f23,!N83J8L3
8696!f8!h!6.3d8891f23,!N833gH8Z1.JH
/1y696*&1.1y]3,+3H
2. Một số hình thức chuyển giá
II.1 Chuyển giá thông qua chuyển giao tài sản hữu hình giữa các bên liên kết:
S =9+3L5Z0<>6-3!/e3&J691fAR8QJ+83L
3+<*3?36-3!8D$C3)3i!N0+31f3JJ+<*3&4]
344]6B36<&'O1W8A'A&]6'3Xl)/l36!f888D$C3
)<*'1W83&8Q<&P3@)6+3,3&J]8+8&6-3!
<&$C3)`6-3!•<>d814Ab3L5<C8Z0<>/eAO
8*)+)Z8]33/]41C6d83c6!f86+8"*J<N+3,
3W83$C8OP>+3,3&JZ0<>Ju6i)6)73J>1fQ8P38&
!^&8Z3989)730-1fQ8P3!f83,h18)F
3L5<C83,Q8PBP3&J8>6]0O81f23,43x1C<>Z0O
3B333H8&!N8<&3C38/414A$C3)q†?0&
8)3x3,k<>8"J<N/414A$C3)]3g6Zl)5*
P9)J+3<&6*&H3i)R86Q88D)F]3W8C89+O31y
3,*)4PH$C3)PL8r6D3*)1W83&8Q69303R8367J
GB3PA]0/+10-<>Z08&6Z]14AJu3,h
3&H•<>
S =9+3L5<C8)]/+41C]<233!]&+]8L8R]AR

8R]3&J8>6<&8+83&JYFP+8Y8+8/414P3=9+A
&A,3!"6>0;/38+8H14P33,Y)5]P988+8H
ƒH„8%!/414P3763)73J>&*8Q!^))d8]A&]
8/1!"3W8]3W80@)
Ví dụ:*8L3ƒH„8D&T6PA3,'8‡3TO)']
6.J[AR<C889+3L5+P4PP/+3,&GB3P@88L3
){e)3,+6Z3320AC08$C3),P6Z+GB3
P@3W8318"*J<N+P4P]6)/,eY8L3&<V8Z
1f21N<&303R8)h,7PA3$C3)
=L3,&&T8Z•<>6-3!3g&TGB3P@3,&L18
8L3){h&T6.+GB3P@]891f2<*8L3){h&T
"<3Q^$H
Công ty Trà Đài Loan Bán đúng giá Chuyển giá
†+/+  
>1!f  
H3  
=0Q\ˆ  
JB3`3$b (• (•
\>3070 #( 
\>33B33 475.000.000
Công ty mẹ Mua đúng giá Chuyển giá
†+)  
>1!f  
=0Q  
JB3`3&Tb • •
\>36-<&6!f8PB3,g # 
Tổng số thuế (CT mẹ & CT con) 135.000.000 (13.600.000)
2.2.Chuyển giá thông qua chuyển giao tài sản vô hình
S F3K8&3!XA,3,3,!Xf08L3!N8&89
8LCJGB3PA8/414P33$C3)<&33*/5*$C8

6+6><N13&J<LF)3Q6d83c&3!X,B3PZPTfAR
6d83Q&]H14P33!N8&3!X3Q<&30Q/5*,B386><N
/414P33$C3)]P880Q6-<&8D/414P3$C3)/6@14
8]P35JGB3PA31y]=Q0D$C3)/)B35*6+3
H
Ví dụ^=R8 =I6.3&33,AC0aAAJ$C3)
<&0+3C8Z,B3*P80Q/B3f01M6!f83,88+86>3+81&Y6"
<8ZA814P3,6Z;/23B31&p80Q3035>83~]8L3){
`aAAJa†b34!X;38R0F58+8J0@)]8+83B)F
58+&P6!f83,i38[&8DaAAJ$C3)3F03,3*88L
3){/e#•A3,r8DJ0@)&,]AcPL01&&JGB3
!3aAAJ$C3)10+3JP3*/5*/e•A3,r
8DJ0@)
2.3. Chuyển giá thông qua cung cấp dịch vụ nội bộ tập đoàn:
S HA8<R3!X6A<&)3Q6d83c4,B3PZ6+TfAR6d8
3Q&]3,Y)5])73J>3206&65>86-3!<><&$C3)<&
3W8C88B08+8A8<R8H3&<43$C3)`A8<RP3+]3&
8Q]3!<B:b6'3X3Q+A8<Rh)K8,B3869891f23gH
3&<43$C3)J/414P3!N8&e))j<R3H
8DH3&<43$C3)]O3B338OJ+8&!N8
2.4. Chuyển giá thông qua chi trả lãi vay vốn sản xuất kinh doanh
S $N8+83K8&]1f23gHƒH„3$C3)6.6!f889J8/4
14P33!N8&8Z)K83JB33B0")K83JB33H3$C3
)696!f8!h)K83JB33B0&&<&3!XG,38+8H8Z
&*JGB3PA8ZJ[AR<>1N!^P3+8)_qJGB3]1l0,+0
8+80!"3C<23
3. Công tác quản lý thuế đối với hoạt động chuyển giá
]<*8"/]8+856<*G+86+33,!X3,A8P
AY8+8/48Z5C14P343L3!J>SU=<&6!f8
AW3,4!NAV8D;8K8f03+80+33,9P3`no=Hb]0cf0<N3L1C

5>83<&0cf0<N3W833$C3)=c<N6Z]8L3+83;8K83W8C
8%6!f853O)6@)3,9P<&/!N86-6.)1P35P5Q
6&]3&&6.,&J+351M6!f8##H0P4P3L
3A814P3]3,6ZH6.3W8CP4P]8)P#•=L
3+833,]P9)3,+89!f/l36-8?3,k3,9P3g)]6.
636!f8)73J>P35/!N86-6+PQ81C]6d8/C38Z87833,+89
!f6.6*8s3A3J<NJ>/+8+8DH14(•'3X]3;
8K8pJ"P38L3+833,8>89+3+6-)~e)3;f0
268+8&<89+]6!,/&k8PC)3,8L3+833,
36><N36789+833,)8D&6!f8
1203,48"Jh,&J+3]0O3Q8,D,<&6.G+86!343203,'1W88
33,+89!f]86O1&)733,YC)<R3,k3O)8D&
Tồn tại:
U48YP35/6-]3,5+3,F3W8C51M36><N
36789+8%<V8r*3'38-6!f83+w]8R39^
S ="83323,!N8<*0!"0+03Q+`a ab<g8Q3K86!f8+0
AR3g&3,43W838!0+36!f8C5,t,C3q
S d83c8D8L3+833,+89!f6r_0)B3,B3*3X
6933203L3]0O3Q8]6>8<&P9)3,J>1C4]3X
887833,+89!f3$C3),B3l]/N/h56
3T233,AV3NPL6D3X693W8C8+88L<C88-333,
5+3,F33,q
S =!8Z5683&G[1M6D)6)/3Q,6i6><NYH
8Z&<89+q
S =!8Z56<*!wP4P3L3A814P3`J‰i/,b
0cf0<N6*PC$C3)C696"+8H3,<C8P4P
3L3A814P3q
S E*8D8"58r/N]A6ZPZP3,5+3,FG[
1M8+8<R<C88>3F<0)89+e)3>39+j<R3q
S =!8Z83&G[1M6D)6><N8+8H8ZABCPL8rP

367e)3,+Y25PL3>36><N*P3
S =L3+83;8K8/7)+<&'O1W88%8r)73J>3'3!^
o &8!8Z/702843,+851M36><N36789
+]<C851M33,1j<W8&6!f83W8C0O3+<&1'm0<N8+8
8K851M3P+8AV3N8L3+88s6<&3,9P3,3&&8!
3W8JW3>B3]8!6'/7<&3203,3,k3O)]3,k69)]3Q84)L
+3,8L3+851M8!8
o 1W851M8D8"538r8])K8679/38D8L8K8
3<*+89!f)NAgh8B0678"/]P3K8<*P3&8r
84d0*PZP3,0O3Q8'J"+89!fqPC)
3W83<*51M+89!f8r848L3+851M36><N
36789+8!3W8JW636!f8P35!))>
S I73J>8R83<V8!3W8JW8D673,,&J+3]6L6>88+8HP4P
3L3A814P3]8!3Q88W8P9)J+38B31!fP4P3L3
A814P38DH<&G[033i566><N8+83,!Xf082)P4P
S C3>8"JhAY1C8r8!&3C]38+83L3/;3,f53,k
y3,f88L3+80O3Q8]JJ+3,33,+89!f
4. Nguyên nhân khiến công tác quản lý hoạt động chuyển giá chưa hiệu quả:
S Thứ nhất,<C851M36><N36789+3,!N8P/&L
3!J>SU=8!6!f883,kA8Z84OP+85<&8D
5$*4OP+856&)R8348D&!N81&3)k6*
PC321f6983,3?3<>e)3'1W8690+33,9P3
$*4O8D51&A1W851M36><N36789+8D
8"538r8q8!8Z67%8L8K884C0]84JO<*1j
<W8+89!f]8ZPC)3W833,<C833,]P9)3,]120'J"
G+86+33,!X6><NA814P3
S Thứ hai, A8!3203,/>3,Q'P0Q69&3CC3>8"JhAY
1C8D&q<C80>f03,6;]88B03L3<N8"551M<&
8B00m06-3!]8"551M+]8"53>P4]8"53!N8&8r
84<C83F)P)3L3]AY1C0R8<R8<C8G+86+33,!X6><N

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5. Một số ví dụ về chuyển giá tại Việt Nam
5.1 Công ty Hualon Corporation
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16.5)d3&369/+J>1y1%P••143N(]3x6'
S ;+3,06*8s+J33,h8L31143N(]3x
6']10)J>1y0+3J3,6S3N]3x6']
)891y8D63,!N8)<&6S<&)30
891yJ)1&(]3x6'35]8L318Z1.1N<&3;J>
3320/3,3143N]3x6'
5.2 Công ty Keangnam Vina
S g3+]J3+6!f88B00m0<&6d38O6$C3)]i)
$6.PMf06'<N8L3i)o3i,0,JiS)733&<48c8L3){
691&)3;3-o =!f8/3P6Z]3;+3,f06'8D8L3&1&
3,C…\Hif06']i)o3i,0,JiJuPJ+3]33PAW+]88B0
33/)+)Z8]38LGOAW<&88B08A8<R3!<B3&8Q]A&G0<>

<8i)$\6Z)73)],4P0Q3!<B3&8Q&6.6!f8
8D6-3!i)$83,8!X•i),73•143N#(3x6' QA8
<RJl0G0'<143N3,C…\H]80Q3!<B58+]3!<B8B05*J[
AR6B3]8B0B0m06-3!8%143N<&3,C…\H
S \&]3,Pi)$31y143R8]PL703320A
C03F•!Xi)•o =i)o3i,0Jih&E>8<)g<FP1.
1N6Z]8Di)$8s0703&3-8$C3)3B0"
*J<N<C8703320AC0Ue•5+84•6Z]i)
$6.896!f8)73P1f2P8Jc<*&E>8
S C3]<N3;+3,/6*8s3x6']3&/7J>1y)&=L3
)733&<4i)$P/+0+3JS6.94)
3&/3,33320AC0143N(]3x6'
5.3 Công ty Coca – Cola
S I73<QAR)8KY1&3,!Xf08D=8S=1]+41C6-<&
8D=8S=138L3){8s6++6'!/+<&$C3)146
6'g6ZAC0O80QJGB3J0@)314pAC0ƒH„
89+3g1?8)41C8KPL08s1?81&),J0@)~
S =R398?3Gi)Gm3U==8DAC0JJu,t"^
TÀI SẢN
31/12/2011 31/12/2012
Trị giá Trị giá
I. Hàng tồn kho 81,188,601 77,332,804
&3'P ](#]# (](]
HW0r)+&3'P `](]b `]]b
II. Tài sản cố định hữu hình 78,139,507 73,918,095
4+ ]#]## ]#]#
†+3,)r1%P `(#]](b `#](]b
TT Chỉ tiêu 2010 Tỷ lệ 2011 Tỷ lệ 2012 Tỷ lệ
1 Doanh thu 231,886,547 100.0% 308,683,397 100.0% 252,770,085 100.0%
S,6Z^H37/7 • • •

 =+8P)3,g ]#( • ]#( • #]# •
3 Doanh thu thuần 231,615,091 100.0% 308,613,902 100.0% 252,629,071 100.0%
# †+<>&/+ ]#] • ](] #•
]]#

•
S,6Z^†+<>&/+
PLPB
]] #• ]###]# (•
#]]

•
5 Lợi nhuận gộp 18,971,299 8.2% 15,578,063 5.0% (7,674,410) -3.0%
H33673&8Q (] • #]# • ] •
=0Q3&8Q (] • ] • ] •
S,6Z^80Q1.< #] • ]( • ] •
 =0Q/+& ]]( • ]#]# • (]] •
 =0Q51MPA ](] (• ]] • S##] S•
8 Lợi nhuận thuần từ HĐKD 11,054,592 4.8% 6,420,548 2.1% -13,163,637 -5.2%
20P+8 ] • ]] #• ]] •
=0QP+8 (]#]# • ##](] ##• ]#]# #•
 Tf2P+8 `#]]b S• `#]]#b S• (]](## •
10 Tổng lợi nhuận trước thuế 6,188,416 2.7% (36,591,816) -11.9% (7,376,093) -2.9%
11 Lợi nhuận sau thuế TNDN 6,188,416 2.7% (36,591,816) -11.9% (7,376,093) -2.9%
S 367PA8D=L31y58+8)A3x3,k+<>&
/+A358+8)P+8`"•b,6Z8D1&80Q4<23
1C6-<&8]1!"O<43!8LJB3PL3<&80QPB
1N`3,/FŽ3,C…\H)b4OO1y6!f88L3&P4P
3N8"538%e)8Qh<C806-3!AO8*33/84AR+
6l3])4<231C6-8]3,P+/+PL6D/c6l080Q

III. MỘT SỐ GIẢI PHÁP CHỐNG CHUYỂN GIÁ
1. Một số biện pháp chống chuyển giá đang áp dụng tại Việt Nam:
1.1 Phương pháp định giá chuyển giao
L3!(SU=8Z396!f8Gi)1&</0+01M6*8s)73
8+8P+833<*/C0+08>89+/e0!"0+06+89
•j8D<C86+891&G+861+A8Y8+8AC0
14P3e)6!+A814P3<*6?<N+33,!X
Đối tượng áp dụng phương phápđịnh giá chuyển giao:T&3;8K8]8+OJ
GB3]PA&Z]A8<R3W8C)730-d83&/7367P
A3$C3)8ZA8PA<N8+8/48Z5C14P38Zj<R
P4P]G+86j<R3Hh$C3)
Phạm vi áp dụng^U')8+8A8)]/+]3,6;]34]834]
89d889!f&Z]A8<R3,5+3,FPAY8+8
/48Z5C14P37&)3+8678DY56&A!X!8%
PLN6*8s3,8+8A889+5>83=+8A814P3
/6*8s8%3!"3W568D8+8!N8d83i=L!N8)V8DnoH=
<*6+89!0)<A889+)&$C3)6*8s
8Z0-{0"<FPL6*8206YA8!<d88<]!
A86!f86*820)h,7)3QAW/+)&8Z39O3+86761fQ88D
AC014P3
Để xác định giá thị trường phải tuân thủ nguyên tắc AW3,48"JhJJ+3Q
3!"6!"YA814P3<NA86781203g6Z1W8k,0!"0+0
G+86+0cf0i6Z]Ac1&J[AR0!"0+0&3F<C8JJ+8%0
6!A86781201&)8"Jh58<*6*PC3!"6!"<NA814
P3H6Z8+8A83!"6>Ac69JJ+8Z39PL&3&>
A814P3!06)/1&PL8Z8+8P+8/C33,k,!Xf08Z
P+8/C33,k]<C8JJ+0Ac/C0+00O3Q8<&6++8+8343K8
!hAV6P+8/C3e)13,gJWP+8/C3)1JW3!"6'=Z#
343K86!f8Gi)1&Y3>8Z39O,JWP+8/C3]6Z1&6d83Q8DJ
0@)]8K83678D8"JhPA]6*PC8Df06'A8<&

6*PCP3PA,A8
Phương pháp định giá chuyển giao:
E+3,F0O3Q]6++Ju8s,0!"3K8G+86+33,!X&1&
0cf0B3+8<N8+8563,!N86O]8s8Z0!"0+06!f8+0AR]
PL6D69/5+338+8P0G+86+]3,1-56&]3L
3!(SU=6.6!,5 phương pháp định giá chuyển giao
S Phương pháp so sánh giá giao dịch độc lập^AW<&6"+J0@)6!f8<2
AR3,3,!Xf0A86781208Z6*PC3!"6!"<NA814P3
S Phương pháp giá bán lại^+0AR3,3,!Xf0PL8ZA8)3!"
6!"]378PO8Kd88Z34)68L]8/]1l0,+01&)
3+3,&Z]40J[AR+/+18DJ0@)A8"JhPA/+
8/467812069G+86+)<&8DA814P3
S Phương pháp giá vốn cộng lãi^6!f81W8kPA814P3378POJ
GB3Pm0PQ69/+8/414P3d88K6-<&<&/346-,8/4
14P3 !"0+0&G+86+AW<&+<>+3&8DJ0@)69
G+86+/+,8DJ0@)6Z8/414P3
S Phương pháp so sánh lợi nhuận^693W8C0!"0+0&0AW3,43x
JB3J1X8DJ0@)3,A86781206!f88k !"0+0&PL
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