Kiểm soát nhà nước đối với gian lận chuyển giá tại Việt Nam

012345789

94

4

54

!

!





"#$%&'()*&+,-&+./0&12#&3/#&4#5+&67+&0,89$+&4#)&
*:#&3#;*&+5%&
<




=

>?@ABCD@EF?CGHFCIDJKCDLMNC

OPQRSTUVWTUVXYZSV[\ZVW]^Z]_

`PQWTUVZSabcZVW]dV]eZSVW]fb_

g

higjklgmgnopq


2

345789
8

!!"#$%"&'()*+$
,-./01$2($!3&4!5678$91$2(!:;:<=*
=>#?@/A/B.CADEF
GHIJKL3MNOHO

JMPQORSOTUVWOJ


22

345789



!"#$%&'%()*+,-./
#0$012)#$%&-./3043560
!"#$%&'%()*+,
789:
0;)*()<%%&=9-%>?@AB)=C
%,%%;,);DEF1C
1#G.H
%2%-
1C
I)J
%KLM
%8-N%O!"%!P+QR%02%&-7=<%%!P+Q
0;)*()<%%&=9-%>?)C
%,%%;,);DS27%$0ST
%U%-ST3
%0$%A#V)!-S23%
)!-3560%!P-LT30A

3560./I26-
WXYZ%)-[Y%)
\%-
%%]X^@_`N
a2bc%,789
R%0;A9%Ad0;)*()<%%e%/
f)=g
hijklm3nopip

knqrpstpuvwxpk











y


222

345745

79
53

2
79
5322
345745222
34555

34555

!
22"
79
3#
$%
5& '() *+
,5-.
3 !

7/
50
1
2323"456789":;<=>?@:>ABCD1
'EFEAGDH>:;<=DIJKL%M
.NJO<P>5G?Q>A'%1
RS&F(7T7/5+.
3 !
U&V5
W
V



7/50
%X
FE'E7YO<P>:G<>AZ[\D]L^B_J>GC>?@:%X
`ababacdefgchgijcklcmgnjcopfqc%X
`aba`acrfsctpugcmgnjcopfqc%v
`abawacdgnjcopfqcqxphycz{|hct}che~chsc
FEFED_JGJ?>A:K^>GLJB>A\D]L^B_J>GC>?@:DZ@DADK>OP>
:G<]>AD_X
`a`abacdefgchgijcygfcqecqxhycX
`a`a`acrfscehycefcfschecygfcqecqxhycX
FEEDK>OP>:G<]>AD_JB>A:_:BK>G>AGDIODH>\NJM
`awabacdefgchgijcphechyegictghcmqM
`awa`acdefgchgijcygpcsectghcmq%
`awawacdefgchgijcyghcthcse{nhcygfc%
`awaaceujckgcyghcthcse{nhcygf
`awaafscĂhycsÂcyghcthcse{nhcygfcÊ%
FEÔE.D]L^B_J>GC>?@:DZ@DADK>OP>:G<]>AD_ÊM
`aabcdefgchgijcmgnjcopfqche~chscƠgckgcyghcthcse{nhcygfcÊM
`aa`acƯĂgc{hycmgnjcopfqche~chscklcyghcthcse{nhcygfcÊ
awaceĐscegihcmgnjcopfqcƠgckgcepuqcĂhycse{nhcygfcÊ1
ăâêôơưđôôôôàảãôáạôằẳẵôắưôôàđôáằôằôãằôôđặầẳôãằưôÊ
`aabcƯeẩjcheẫhcqƠcqe{ĂscklcseÂcqencmgnjcopfqc1%
`aa`cƯeẩjcheẫhcqƠcqe{Ăscmefsecqencmgnjcopfqc1
`aawcƯeẩjcheẫhcqƠcqe{Ăscklcjấgcqxhycmgnjcopfqc1M
FEậ.D>G>AGDILè<:JNZ[:G>AADK>OP>:G<]>AD_"CDGẻ:\D>G>AGDIL
:GBDIJKL1
`aẽabacrfschscegiceĂgcqe{creẫ{céẹefgcềểhecễhycếệệìỉcƯeqcsc
rhcĩc1
`aẽa`acrfschscseẫ{cí{ỉcịòscệhecefc~ct~hcềỏce{õcgnhcƯyc
óọồọổỗốộọờ1v

23
456579