Definition and Overview: A transfer price is what one part of a company charges another part of the same company

for goods or services. In the excerpt from Casablanca, Rick apparently loaned Ferrari 100 cartons of cigarettes for which he was never repaid. Now that Ferrari owns both the Blue Parrot and Ricks Caf, he jokes about the fact that what was previously a debt that he owed to Rick, is now a debt from one nightclub that he owns to another nightclub that he owns. If Ferrari continues to transfer cartons of cigarettes between the two clubs, he might wish to establish a transfer price for cigarettes, but knowing Ferrari, he wont bother.

We will restrict attention to transfers that involve a tangible product, and we will refer to the two corporate entities engaged in the transfer as divisions. Hence, the transfer price is the price that the selling division charges the buying division for the product. Because objects that float usually flow downstream, the selling division is called the upstream division and the buying division is called the downstream division.

Transferred product can be classified along two criteria. The first criterion is whether there is a readily-available external market price for the product. The second criterion is whether the downstream division will sell the product as is, or whether the transferred product becomes an input in the downstream divisions own production process. When the transferred product becomes an input in the downstream divisions production process, it is referred to as an intermediate product. The following table provides examples.

wnstream division will sell as is:

An external No external market market price is available price is available The West A pharmaceutical company transfers a drug that i Coast patent protection, from its manufacturing division Division of a marketing division. supermarke t chain transfers oranges to the Northwest

Division, for retail sale.

An oil The Parts Division of an appliance manufacturer tr company mechanical components to one of its assembly div ownstream division will use the transferred transfers crude oil t in its own production process: from the drilling division to the refinery, to be used in the production of gasoline.

Transfer pricing serves the following purposes.

1.

When product is transferred between profit centers or investment centers within a decentralized firm, transfer prices are necessary to calculate divisional profits, which then affect divisional performance evaluation.

2.

When divisional managers have the authority to decide whether to buy or sell internally or on the external market, the transfer price can determine whether managers incentives align with the incentives of the overall company and its owners. The objective is to achieve goal congruence, in which divisional managers will want to transfer product when doing so maximizes consolidated corporate profits, and at least one manager will refuse the transfer when transferring product is not the profitmaximizing strategy for the company.

3.

When multinational firms transfer product across international borders, transfer prices are relevant in the calculation of income taxes, and are sometimes relevant in connection with other international trade and regulatory issues.

The transfer generates journal entries on the books of both divisions, but usually no money changes hands. The transfer price becomes an expense for the downstream division and revenue for the upstream division. Following is a representative example of journal entries to record the transfer of product:

Upstream Division: (1) Intercompany Accounts Receivable Revenue from Intercompany Sale $9,000 $9,000

(2)

Cost of Goods Sold Intercompany Sales Finished Goods Inventory

$8,000 $8,000

(To record the transfer of 500 cases of Clear Mountain Spring Water, at $18 per case, to the Florida marketing division, and to remove the 500 cases from finished goods inventory at the production cost of $16 per case.)

Downstream Division: (1) Finished Goods Inventory Intercompany Accounts Payable $9,000 $9,000

(To record the receipt of 500 cases of Clear Mountain Spring Water, at $18 per case, from the bottling division in Nebraska)

Transfer Pricing Options: There are three general methods for establishing transfer prices.

1. Market-based transfer price: In the presence of competitive and stable external markets for the transferred product, many firms use the external market price as the transfer price.

2. Cost-based transfer price: The transfer price is based on the production cost of the upstream division. A cost-based transfer price requires that the following criteria be specified: a. Actual cost or budgeted (standard) cost. b. Full cost or variable cost. c. The amount of markup, if any, to allow the upstream division to earn a profit on the transferred product.

3. Negotiated transfer price: Senior management does not specify the transfer price. Rather, divisional managers negotiate a mutually-agreeable price.

Each of these three transfer pricing methods has advantages and disadvantages.

Market-based Transfer Prices: Microeconomic theory shows that when divisional managers strive to maximize divisional profits, a market-based transfer price aligns their incentives with owners incentives of maximizing overall corporate profits. The transfer will occur when it is in the best interests of shareholders, and the transfer will be refused by at least one divisional manager when shareholders would prefer for the transfer not to occur. The upstream division is generally indifferent between receiving the

market price from an external customer and receiving the same price from an internal customer. Consequently, the determining factor is whether the downstream division is willing to pay the market price. If the downstream division is willing to do so, the implication is that the downstream division can generate incremental profits for the company by purchasing the product from the upstream division and either reselling it or using the product in its own production process. On the other hand, if the downstream division is unwilling to pay the market price, the implication is that corporate profits are maximized when the upstream division sells the product on the external market, even if this leaves the downstream division idle. Sometimes, there are cost savings on internal transfers compared with external sales. These savings might arise, for example, because the upstream division can avoid a customer credit check and collection efforts, and the downstream division might avoid inspection procedures in the receiving department. Market-based transfer pricing continues to align managerial incentives with corporate goals, even in the presence of these cost savings, if appropriate adjustments are made to the transfer price (i.e., the market-based transfer price should be reduced by these cost savings).

However, many intermediate products do not have readily-available market prices. Examples are shown in the table above: a pharmaceutical company with a drug under patent protection (an effective monopoly); and an appliance company that makes component parts in the Parts Division and transfers those parts to its assembly divisions. Obviously, if there is no market price, a marketbased transfer price cannot be used.

A disadvantage of a market-based transfer price is that the prices for some commodities can fluctuate widely and quickly. Companies sometimes attempt to protect divisional managers from these large unpredictable price changes.

Cost-based Transfer Prices: Cost-based transfer prices can also align managerial incentives with corporate goals, if various factors are properly considered, including the outside market opportunities for both divisions, and possible capacity constraints of the upstream division.

First consider the case in which the upstream division sells the intermediate product to external customers as well as to the downstream division. In this situation, capacity constraints are crucial. If the upstream division has excess capacity, a cost-based transfer price using the variable cost of production will align incentives, because the upstream division is indifferent about the transfer, and the downstream division will fully incorporate the companys incremental cost of making the intermediate product in its production and marketing decisions. However, senior management might want to allow the upstream division to mark up the transfer price a little above variable cost, to provide that division positive incentives to engage in the transfer.

If the upstream division has a capacity constraint, transfers to the downstream division displace external sales. In this case, in order to align incentives, the opportunity cost of these lost sales must be passed on to the downstream division, which is accomplished by setting the transfer price equal to the upstream divisions external market sales price.

Next consider the case in which there is no external market for the upstream division. If the upstream division is to be treated as a profit center, it must be allowed the opportunity to recover its full cost of production plus a reasonable profit. If the downstream division is charged the full cost of production, incentives are aligned because the downstream division will refuse the transfer under only two circumstances:

- First, if the downstream division can source the intermediate product for a lower cost elsewhere;

- Second, if the downstream division cannot generate a reasonable profit on the sale of the final product when it pays the upstream divisions full cost of production for the intermediate product.

If the downstream division can source the intermediate product for a lower cost elsewhere, to the extent the upstream divisions full cost of production reflects its future long-run average cost, the company should consider eliminating the

upstream division. If the downstream division cannot generate a reasonable profit on the sale of the final product when it pays the upstream divisions full cost of production for the intermediate product, the optimal corporate decision might be to close the upstream division and stop production and sale of the final product. However, if either the upstream division or the downstream division manufactures and markets multiple products, the analysis becomes more complex. Also, if the downstream division can source the intermediate product from an external supplier for a price greater than the upstream divisions full cost, but less than full cost plus a reasonable profit margin for the upstream division, suboptimal decisions could result.

Negotiated Transfer Prices: Negotiated transfer pricing has the advantage of emulating a free market in which divisional managers buy and sell from each other in a manner that simulates arms-length transactions. However, there is no reason to assume that the outcome of these transfer price negotiations will serve the best interests of the company or shareholders. The transfer price could depend on which divisional manager is the better poker player, rather than whether the transfer results in profit-maximizing production and sourcing decisions. Also, if divisional managers fail to reach an agreement on price, even though the transfer is in the best interests of the company, senior management might decide to impose a transfer price. However, senior managements imposition of a transfer price defeats the motivation for using a negotiated transfer price in the first place.

Survey of Practice: Roger Tang (Management Accounting, February 1992) reports 1990 survey data on transfer pricing practices obtained from approximately 150 industrial companies in the Fortune 500. Most of these companies operate foreign subsidiaries and also use transfer pricing for domestic interdivisional transfers. For domestic transfers, approximately 46% of these companies use cost-based transfer pricing, 37% use market-based transfer pricing, and 17% use negotiated transfer pricing. For international transfers, approximately 46% use market-based transfer pricing, 41% use cost-based transfer pricing, and 13% use negotiated transfer pricing. Hence, market-based transfer pricing is more common for international transfers than for domestic transfers. Also, comparison to an earlier

survey indicates that market-based transfer pricing is slightly more common in 1990 than it was in 1977.

Tang also finds that among companies that use cost-based transfer pricing for domestic and/or international transfers, approximately 90% use some measure of full cost, and only about 5% or 10% use some measure of variable cost.

External Reporting: For external reporting under Generally Accepted Accounting Principles, no matter what transfer price is used for calculating divisional profits, the effect should be reversed and intercompany profits eliminated when the financial results of the divisions are consolidated. Obviously, intercompany transfers are not arms-length transactions, and a company cannot generate profits or increase the reported cost of its inventory by transferring product from one division to another.

Dual Transfer Pricing: Under a dual transfer pricing scheme, the selling price received by the upstream division differs from the purchase price paid by the downstream division. Usually, the motivation for using dual transfer pricing is to allow the selling price to exceed the purchase price, resulting in a corporate-level subsidy that encourages the divisions to participate in the transfer. Although dual transfer pricing is rare in practice, a thorough understanding of dual transfer pricing illustrates some of the key bookkeeping and financial reporting implications of all transfer pricing schemes.

In the following example, the Clear Mountain Spring Water Company changes from a negotiated transfer price of $18 per case (see the above example) to a dual transfer price in which the upstream division receives the local market price of $19 per case, and the downstream division pays $17 per case.

Upstream Division: (1) Intercompany Receivable/Payable Revenue from Intercompany Sale $9,500 $9,500

(2)

Cost of Goods Sold Intercompany Sales Finished Goods Inventory

$8,000 $8,000

(To record the transfer of 500 cases of Clear Mountain Spring Water, at $19 per case, to the Florida marketing division, and to remove the 500 cases from finished goods inventory at the production cost of $16 per case.)

Downstream Division: (1) Finished Goods Inventory Intercompany Receivable/Payable $8,500 $8,500

(To record the receipt of 500 cases of Clear Mountain Spring Water at $17 per case, from the bottling division in Nebraska)

Corporate Headquarters: (1) Interco. Receivable/Payable Florida Corporate Subsidy for Dual Transfer Price Interco. Receivable/Payable Nebraska $8,500 $1,000 $9,500

(To record the transfer of 500 cases of Clear Mountain Spring Water from Nebraska to Florida, at a dual transfer price of $19/$17 per case.)

Corporate Subsidy for Dual Transfer Price is an expense account at the corporate level. This account and the revenue account that records the intercompany sale affect the calculation of divisional profits for internal reporting and performance evaluation, but these accountsas well as the intercompany receivable/payable accountsare eliminated upon consolidation for external financial reporting. To the extent that the Florida Division has ending inventory, the cost of that inventory for external financial reporting will be the companys cost of production of $16 per case. In other words, the transfer price has no effect on the cost of finished goods inventory.

Transfer Pricing and Multinational Income Taxes: When divisions transfer product across tax jurisdictions, transfer prices play a role in the calculation of the companys income tax liability. In this situation, the companys transfer pricing policy can become a tax planning tool. The United States has agreements with most other nations that determine how multinational companies are taxed. These agreements, called bilateral tax treaties, establish rules for apportioning multinational corporate income among the nations in which the companies conduct business. These rules attempt to tax all multinational corporate income once and only once (excluding the double-taxation that occurs at the Federal and state levels). In other words, the tax treaties attempt to avoid the double-taxation that would occur if two nations taxed the same income. Since transfer prices represent revenue to the upstream division and an expense to the downstream division, the transfer price affects the calculation of divisional profits that represent taxable income in the nations where the divisions are based.

For example, if a U.S.-based pharmaceutical company manufactures a drug in a factory that it operates in Ireland and transfers the drug to the U.S. for sale, a high transfer price increases divisional income to the Irish division of the company, and hence, increases the companys tax liability in Ireland. At the same time, the high transfer price increases the cost of product to the U.S. marketing division, lowers U.S. income, and lowers U.S. taxes. The companys

incentives with regard to the transfer price depend on whether the marginal tax rate is higher in the U.S. or in Ireland. If the marginal tax rate is higher in the U.S., the company prefers a high transfer price, whereas if the marginal tax rate is higher in Ireland, the company prefers a low transfer price. The situation reverses if the drug is manufactured in the U.S. and sold in Ireland. The general rule is that the company wants to shift income from the high tax jurisdiction to the low tax jurisdiction.

There are limits to the extent to which companies can shift income in this manner. When a market price is available for the goods transferred, the taxing authorities will usually impose the market-based transfer price. When a marketbased transfer price is not feasible, U.S. tax law specifies detailed and complicated rules that limit the extent to which companies can shift income out of the United States.

Other Regulatory Issues: Transfer pricing sometimes becomes relevant in the context of other regulatory issues, including international trade disputes. For example, when tariffs are based on the value of goods imported, the transfer price of goods shipped from a manufacturing division in one country to a marketing division in another country can form the basis for the tariff. As another example, in order to increase investment in their economies, developing nations sometimes restrict the extent to which multinational companies can repatriate profits. However, when product is transferred from manufacturing divisions located elsewhere into the developing nation for sale, the local marketing division can export funds to pay for the merchandise received. As a final example, when nations accuse foreign companies of dumping product onto their markets, transfer pricing is often involved. Dumping refers to selling product below cost, and it generally violates international trade laws. Foreign companies frequently transfer product from manufacturing divisions in their home countries to marketing affiliates elsewhere, so that the determination of whether the company has dumped product depends on comparing the transfer price charged to the marketing affiliate with the upstream divisions cost of production.

Transfer pricing refers to the pricing of goods and services within a multidivisional organization. Goods from the production division may be sold to the marketing division, or goods from a parent company may be sold to a foreign subsidiary. The choice of the transfer prices affects the division of the total profit among the parts of the company. It can be advantageous to choose them such that, in terms of bookkeeping, most of the profit is made in a country with low taxes. From marginal price determination theory, we know that generally the optimum level of output is that where marginal costs equals marginal revenue. That is to say, a firm should expand its output as long as the marginal revenue from additional sales is greater than their marginal costs. In the diagram that follows, this intersection is represented by point A, which will yield a price of P*, given the demand at point B. When a firm is selling some of its product to itself, and only to itself (ie.: there is no external market for that particular transfer good), then the picture gets more complicated, but the outcome remains the same. The demand curve remains the same. The optimum price and quantity remain the same. But marginal cost of production can be separated from the firms total marginal costs. Likewise, the marginal revenue associated with the production division can be separated from the marginal revenue for the total firm. This is referred to as the Net Marginal Revenue in production (NMR), and is calculated as the marginal revenue from the firm minus the marginal costs of distribution.

Transfer Pricing with No External Market It can be shown algebraically that the intersection of the firms marginal cost curve and marginal revenue curve (point A) must occur at the same quantity as the intersection of the production divisions marginal cost curve with the net marginal revenue from production (point C). If the production division is able to sell the transfer good in a competitive market (as well as internally), then again both must operate where their marginal costs equal their marginal revenue, for profit maximization. Because the external market is competitive, the firm is a price taker and must accept the transfer price determined by market forces (their marginal revenue from transfer and demand for transfer products becomes the transfer price). If the market price is relatively high (as in Ptr1 in the next diagram), then the firm will experience an internal surplus (excess internal supply) equal to the amount Qt1 minus Qf1. The actual marginal cost curve is defined by points A,C,D.

Transfer Pricing with a Competitive External Market

If the market price is relatively low (as in Ptr2), then the firm will experience an internal shortages (insufficient internal supply) equal to the amount Qf2 minus Qt2. The actual marginal cost curve is defined by points A,B,E. If the firm is able to sell its transfer goods in an imperfect market, then it need not be a price taker. There are two markets each with its own price (Pf and Pt in the next diagram). The aggregate market is constructed from the first two. That is, point C is a horizontal summation of points A and B (and likewise for all other points on the Net Marginal Revenue curve (NMRa)). The total optimum quantity (Q) is the sum of Qf plus Qt.

Transfer Pricing with an Imperfect External Market See also: marketing, pricing, microeconomics, production, costs, and pricing

Transfer pricing refers to the setting, analysis, documentation, and adjustment of charges made between related parties for goods, services, or use of property (including intangible property). Transfer prices among components of an enterprise may be used to reflect allocation of resources among such components, or for other purposes. OECD Transfer Pricing Guidelines state, Transfer prices are significant for both taxpayers and tax administrations because they determine in large part the income and expenses, and therefore taxable profits, of associated enterprises in different tax jurisdictions. Many governments have adopted transfer pricing rules that apply in determining or adjusting income taxes of domestic and multinational taxpayers. The OECD has adopted guidelines followed, in whole or in part, by many of its member countries in adopting rules. United States and Canadian rules are similar in many respects to OECD guidelines, with certain points of material difference. A few countries follow rules that are materially different overall. The rules of nearly all countries permit related parties to set prices in any manner, but permit the tax authorities to adjust those prices where the prices charged are outside an arm's length range. Rules are generally provided for determining what constitutes such arm's length prices, and how any analysis should proceed. Prices actually charged are compared to prices or measures of profitability for unrelated transactions and parties. The rules generally require that market level, functions, risks, and terms of sale of unrelated party transactions or activities be reasonably comparable to such items with respect to the related party transactions or profitability being tested.

Most systems allow use of multiple methods, where appropriate and supported by reliable data, to test related party prices. Among the commonly used methods are comparable uncontrolled prices, cost plus, resale price or markup, and profitability based methods. Many systems differentiate methods of testing goods from those for services or use of property due to inherent differences in business aspects of such broad types of transactions. Some systems provide mechanisms for sharing or allocation of costs of acquiring assets (including intangible assets) among related parties in a manner designed to reduce tax controversy. Most tax treaties and many tax systems provide mechanisms for resolving disputes among taxpayers and governments in a manner designed to reduce the potential for double taxation. Many systems also permit advance agreement between taxpayers and one or more governments regarding mechanisms for setting related party prices. Many systems impose penalties where the tax authority has adjusted related party prices. Some tax systems provide that taxpayers may avoid such penalties by preparing documentation in advance regarding prices charged between the taxpayer and related parties. Some systems require that such documentation be prepared in advance in all cases. Read more: http://www.answers.com/topic/transfer-pricing#ixzz3phkBmvNQ

Xc nh gi chuyn nhng: Kinh nghim t cc thnh vin SGATAR

Ph Tng cc trng TCT L Hng Hi chp nh lu nim vi cc i biu tham d SGATAR ln th XI

Trong xu th m rng ca cho n cc tp on kinh t quc t u t vo Vit Nam th chuyn gi s l cng c c cc ch th kinh doanh thng xuyn s dng nhm thay i ngha v thu vi nh nc. Chnh v vy, cc vn lin quan n vic xc nh gi chuyn nhng c ly lm ch ca cuc hp cp chuyn vin ln th 11 ca T chc nghin cu v qun l thu khu vc chu (SGATAR) mi c t chc ti Vit Nam.

Xu th chung ca hot ng chuyn gi? Theo cc chuyn gia, chuyn gi c hiu l vic thc hin chnh sch gi i vi hng ha, dch v v ti sn c chuyn dch gia cc thnh vin trong tp on nhng khng theo gi th trng nhm gim thiu s thu phi np ca cc cng ty a

quc gia trn ton cu. S d gi c c th tng hoc gim trong nhng giao dch gia cc thnh vin trong tp on xut pht t ba l do: Th nht, l quyn t do nh ot trong kinh doanh ca cc ch th. Th hai, s khc bit v gi giao dch c thc hin gia cc ch th kinh doanh trong tp on khng lm thay i li ch ton cc. Th ba, vic quyt nh chnh sch gi giao dch gia cc thnh vin trong nhm lin kt c th lm thay i tng ngha v thu ca cc cng ty a quc gia, cc tp on kinh t. Vic cc ch th kinh t nm bt v vn dng nhng quy nh khc bit v thu gia cc quc gia, thm ch cc u i thu ngay ti mt quc gia hng li c v nh hon ton hp php nhng v hnh chung, chuyn gi gy ra s bt bnh ng do xc nh khng chnh xc ngha v thu, dn n bt bnh ng v li ch, to ra s cch bit trong u th cnh tranh. Mc d vic chuyn gi s gy rt nhiu nhng kh khn, bt cp trong qun l thu, cng nh gy nh hng n kh nng cnh tranh gia cc doanh nghip, nhng vic xc nh hnh vi chuyn gi lun l thch thc ln do phi xc nh c s chnh lch gi giao dch ni b vi gi th trng trong cc n v lin kt. Tuy nhin, nhng du hiu ca hnh vi chuyn gi c th nhn bit thng qua kt qu sn xut kinh doanh ca mt doanh nghip trong cc tp on, cng ty a quc gia thng xuyn b thua l, lc c th xy ra trng hp chuyn gi nhm tnh i chi ph ln khng pht sinh thu nhp chu thu; hoc ngc li, doanh nghip kinh doanh cc mt hng c gi bn thp hn rt nhiu so vi mt hng c cng chc nng trn th trng. Mc d doanh nghip c th c li nhng y cng l du hiu ca phng php chuyn gi h thp u vo gim gi thnh, gim gi bn, nhm tng li nhun cc quc gia c thu sut thp. Kinh nghim ca cc nc Chia s kinh nghim hn ch vic chuyn gi, b Yi-Hwan Choi, chuyn gia Ban Hp tc quc t C quan thu Hn Quc cho bit, theo lut php Hn Quc, cc t chc, c nhn c cc giao dch quc t phi bo co gi chuyn nhng khi np h s khai thu. Tuy nhin, t c s chc chn trong phng php nh gi chuyn nhng, cc t chc c nhn c th p dng mt tho thun trc khi xc nh gi (APA) vi c quan thu. Vic xc nh gi chuyn nhng ni b cng l vn rt kh khn. Mc d C quan thu Hn Quc rt tn trng tnh t gic trong vic k khai gi chuyn nhng trong cc n v c quan h lin kt, nhng m bo tnh st thc ca thng tin, c quan thu cng c b phn thm nh gi kim tra tnh xc thc ca gi chuyn giao c k khai trong cc bo co, trong , cc thng tin ca b phn thm nh gi c ly t kho c s d liu thng mi v s phi hp thng tin vi cc nc khc. Trng nhm h thng gi chuyn nhng Australia, ng Daminan Ryan cho bit, t nm 1992, tt c cc cp trong b my C quan thu Australia thnh lp b phn chng chuyn gi trn c s cc hip nh song phng c k kt gia Chnh ph Australia vi cc quc gia khc trong c cc quy nh v chuyn gi. C quan thu nh gi rt cao tinh thn t nguyn trong vic k khai gi chuyn nhng v phn

chia li nhun gia cc bn, tuy nhin qun l tt hot ng chuyn gi, C quan thu Australia p dng h thng qun l ri ro i vi cc tp on v cng ty a quc gia. Khi xy ra mu thun hoc thy c du hiu vi phm, c quan thu s da trn bin bn tho thun song phng gia Australia vi cc nc v khung php lut thu gii quyt cc vng mc v x l vi phm. Trng Ban Thanh tra thu quc gia Papua New Guinea, ng Arodi Vere chia s: chuyn nhng gi cng l vn kh mi Papua New Guinea nhng khi c hot ng chuyn gi, c quan thu s da trn hot ng thc t gia cc bn lin quan phn chia li nhun. Cng ging nh Australia, Papua New Guinea cng p dng qun l ri ro trong qun l gi, trong trng hp c du hiu vi phm v chuyn gi, c quan thu s gi bn cu hi n cc n v trong cng tp on v t chc iu tra, i chiu vi bn cu hi pht hin nhng bt v yu cu cc n v gii trnh. Trng hp khng gii trnh c, c quan thu s p dng cc ch ti theo php lut x l vi phm. Chuyn gia thu Nht Bn Yukimasa Takeuchi cho bit: hn ch ti a nhng ri ro v chuyn nhng gi, Nht Bn k cc hip nh vi cc nc phi hp qun l cht ch hot ng kinh doanh ca cng ty m v cng ty con. Cuc khng hong kinh t thi gian va qua lm khon l cc cng ty con cng dn v cng ty m Nht Bn l rt ln, do gim thiu tc ng ca khng hong kinh t, trnh hot ng chuyn gi, Tng cc Thu Nht Bn ang tp trung lc lng thc hin vic thanh tra, trong yu cu cc n v kinh doanh thu thp, k khai cc thng tin v gi giao dch v gi v cho c quan thu. Qua kim tra, nu pht hin doanh nghip c du hiu ri ro, c quan thu s trc tip xung kim tra, thanh tra. ng Yukimasa Takeuchi cng khuyn, trc mt, Vit Nam nn thng xuyn trao i hc tp kinh nghim ti cc hi ngh quc t v cha nn p dng ngay cc quy nh qun l ri ro trong chuyn gi, bi vic qun l ri ro l vn kh khn ngay c vi cc quc gia pht trin nh Nht Bn. Bn cnh , Vit Nam khng c nhiu cc tp on a quc gia, cng nh kinh nghim trong vn tranh chp quc t, nn vic p dng cc quy nh qun l ri ro trong chuyn gi s pht sinh nhiu th tc giy t v cha chc c li cho Vit Nam. Ghi nhn v nh gi cao s hp tc chia s kinh nghim ca cc i biu ti cuc hp, Ph Tng cc trng Tng cc Thu Vit Nam, b L Hng Hi khng nh, y l nhng bi hc thit thc i vi ngnh thu Vit Nam trong vic qun l, xc nh gi chuyn nhng. Trn tinh thn hc hi v cu th, Tng cc Thu Vit Nam mong mun s c nhiu c hi tip cn vi kinh nghim qun l ca cc nc, khng ch i vi ring vn xc nh gi chuyn nhng m cn vi nhiu lnh vc khc na gp phn hon thin, nng cao hiu qu cng tc qun l thu./. Theo Tp ch Thu/TCT-BTC Ngun bi: http://www.diendanvungtau.com/tintonghop/read.php? id=58724#ixzz3pcEoUko8

Cng ty a quc gia (phn 4) Bi ny thuc s kin/chuyn : Cng ty a quc gia ( Bnh chn: 0 -- Tho lun: 2 -- S ln c: 8297)
Chuyn gi cc cng ty a quc gia. 1. nh ngha: Chuyn gi (transfer pricing) l vic nh gi qu cao hoc qu thp trong hot ng thng mi gia ni b cng ty ca cc cng ty a quc gia nhm chuyn thu nhp v li nhun t nc c thu cao sang nc c thu thp. 2. Phng thc trn thu qua chuyn gi: Thc ra, trn thu qua chuyn gi c th c thc hin mt cch bi bn ngay t giai on u t thng qua vic tnh gi tr cng ngh, thng hiu... (vn v hnh) cao. Phn vn gp cao ln cng t l gp vn cao, lm cho T l li nhun c chia cao hn nhiu so vi vn thc. Cha ht, bng cch tng chi ph khu hao (ngha l li nhun gim). Tc l: Thu nhp chu thu gim = Vic gim thu thu nhp doanh nghip. V d: Khi doanh nghip nng gi tr ln 1.000 USD vi thi gian khu hao 10 nm th mi nm s a vo chi ph 100 USD v nh th c ngha l thu nhp chu thu gim 100 USD; v vi mc thu sut thu thu nhp doanh nghip l 25% nh hin nay, Nh nc s thp thu 25 USD. n giai on hot ng, vic nng gi vt t, ph tng u vo cng ko theo ngn sch b thp thu rt nhiu loi thu. Chng hn, khi doanh nghip nng gi ln 100.000 USD th cng ty m khng phi np mt ng thu GTGT no (v l hng xut khu), ng thi c khu tr thu u vo. Cn cng ty con, phi np thu vi hng nhp khu nhng b li, c khu tr khi bn sn phm. Th l ng nhin c "m" v "con" u khng mt mt ng thu no trong khi c hng trn khon tin do nng gi m c. Vi thu nhp khu:

Hng nm trong din min gim: s tin c min gim = s thp thu ca Nh nc.

Nhng ngay c khi khng nm trong din min gim: s tin np thu cng c a vo chi ph v lm gim thu nhp chu thu = mt lng tng ng.

Thp thu thu thu nhp doanh nghip cho ngn sch. Gi s:

Vi tr gi hng ha c nng ln l 100.000 USD v thu sut thu nhp khu l 30% Thu nhp khu phi np l 30.000 USD (ngha l thu nhp chu thu gim 30.000 USD). Thu thu nhp doanh nghip b mt l: 30.000 x 25% = 7.500 USD

Thu sut trong nc = nc ngoi: Cng ty m nc ngoi tng thu nhp chu thu ln 100.000 USD s phi np thu l 25.000 USD, phn cn li c coi nh thu nhp l 72.000 USD. Cng ty con gim thu nhp chu thu 100.000 USD s gim thu thu nhp 25.000 USD. y chnh l khon m Nh nc ta b tht thu. Thu sut nc ngoi < Vit Nam:

Thu thu nhp DN i Loan l 20% Thu thu nhp DN Vit Nam l 28% (trc y)

Chi nhnh i Loan s c th tng gi chuyn giao hng ho v dch v cho chi nhnh Vit Nam. Nu khon nng gi l 100.000 USD li nhun bo co i Loan s tng 100.000 USD & thu np cho nc ny tng thm 20.000 USD. ng thi li nhun Vit Nam gim i 100.000 USD. Tc s thu phi ng y gim i 28.000 USD. Nh vy thng qua chuyn gi quc t cng ty ny "tit kim" c 8.000 USD. 3. Chng chuyn gi

Hn 60% hot ng thng mi ton cu l giao dch c kh nng chuyn gi. Chng chuyn gi hiu qu s Ngn chn c tht thot thu thu nhpv lm Gim gi thnh sn phm, mang Li ch cho ngi tiu dng + tng thu nhp cho ngn sch. R rng trn thu qua chuyn gi l cch rt tt cc doanh nghip c vn u t nc ngoi c th thu li nhun ti a. V y chnh l mt hnh thc gian ln thng mi.

Biu hin ca chuyn gi Vit Nam: Cc doanh nghip c vn FDI thng bo co cha c li hoc l vn. Nguyn nhn: V khch quan:

Cc chi ph lin quan n cng tc qun l, tin lng, cc hp ng dch v v qun l vi nc ngoi u mc cao. Bn pha Vit Nam khng c kh nng ti chnh gnh chu khon l ln tip tc lin doanh, nn nh ngm b hn lm ngt, chuyn sang m hnh doanh nghip 100% vn nc ngoi cho pha i tc.

Sau , DN li tip tc tn ti, pht trin v kinh doanh c li!

V ch quan:

Trong qu trnh sn xut - kinh doanh, ginh chi ph qu ln cho cc chng trnh: Khuch trng thng hiu, Cc chi ph thu t vn, Qun l v bo h quyn s huv bt chp thua l nhm mc ch chim lnh th trng cho cng ty m ti Vit Nam bn vi gi thp hn gi thnh v tng cng cc cng tc khuyn mi, qung co thu ht khch hng. Gy ra cuc cnh tranh thiu lnh mnh gia cc doanh nghip c vn FDI v cc doanh nghip trong nc.

Cc gii php chng chuyn gi: Th nht:

nh gi trong cc giao dch lin kt theo gi th trng (hay cn gi l gi giao dch thanh ton sng phng - arm's length pricing). Thng t v chng chuyn gi c ban hnh thng 12/2005 v c hiu lc t 26/1/2006. a ra nh ngha rt rng v cc nc bn ngoi c quan h lin kt (mi quan h v vn, quyn kim sot ch yu hoc t l v cc giao dch bng 20% hoc hn); c p dng c vi giao dch trong v ngoi nc. Ngha v chun b cc ti liu chng minh ca doanh nghip: phi cung cp cc ti liu chng minh trong vng 30 ngy k t ngy c quan chc nng yu cu; khng qui nh v tho thun xc nh gi trc

Th hai:

Th ba:

Lut thu Thu nhp doanh nghip sa i trong c ring mt phn quy nh v chuyn gi quc t. Quy nh cc c s kinh doanh c trch nhim ''mua, bn, trao i v hch ton gi tr hng ho, dch v theo gi th trng''

C quan thu c n nh thu chng chuyn gi. B Ti chnh ng cho c quan thu c: n nh mc gi s dng k khai tnh thu n nh thu nhp chu thu hoc s thu thu nhp doanh nghip phi np. (Trong trng hp c s kinh doanh da vo ti liu, d liu v chng t khng hp php, khng hp l hoc khng nu r ngun gc xut x hng ho xc nh mc gi, t sut li nhun gp hoc cc t sut sinh li p dng trong giao dch lin kt).

Th t:

Thnh lp tnh bo hi quan. Tnh bo hi quan c thnh lp trn c s lc lng trinh st hi quan, nm trong Cc iu tra chng bun lu thuc Tng cc Hi quan. C quan ny s c nhim v thu thp, phn tch, nh gi thng tin lm c s cho hi quan chng bun lu, quyt nh kim tra thc t hng ho.

Th nm:

Tng cc Thu ngh:

u tin: Xy dng khung php l v quyn qun l thu i vi cc doanh nghip FDI nhm to c s php l cho cc c quan thu c thm quyn x l cc thng tin lin quan n cc cng ty lin kt vi cc doanh nghip FDI. Xy dng v p dng cc bin php chng chuyn gi c hiu qu. Tip theo: ngh nh nc xa b c ch gp vn ca bn Vit Nam vo lin doanh bng quyn s dng t v bt ng sn. Nng cao trnh qun l- kinh doanh ca nhng ngi c chc trch ca pha Vit Nam trong lin doanh Gn trch nhim qun l vn ca nh nc ti doanh nghip cho tng c nhn mt cch r rng hn.

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CHNG CHUYN GI VIT NAM PHAN TH THNH DNG * * ThS. i hc Lut TP. H Ch Minh 1. t vn Khi cc quan h kinh t c thit lp a dng, c s lin kt, phi hp gia cc ch th kinh doanh, th vic xc nh li ch kinh t vt ra ngoi phm vi ca mt ch th ring l, m c tnh trong li ch chung ca c tp on hay nhm lin kt. Vi mi trng cnh tranh ngy cng gay gt, cu hi lm sao li ch tng th t ti u lun c t ra vi cc ch th kinh doanh. Chuyn gi c xem l mt li gii cho bi ton li ch m nh u t khng cn thm vn hay m rng sn xut. n gin v phng cch ny gip h gim tng ngha v thu. T li nhun sau thu s gia tng. Tuy nhin vn chuyn gi Vit Nam cn ht sc mi m. Trong xu th m rng ca cho n cc tp on kinh t quc t, pht huy ni lc vi cc cng ty cha - m - anh - ch - em.., th chuyn gi s l cng c d c cc ch th kinh doanh s dng nhm thay i nhng ngha v thu phi thc hin vi nh nc. S mi m v cha ng nhng hp dn v li ch kinh t ca chuyn gi l iu c cc nh qun l lu tm, c cc ch th kinh doanh, ngi hoch nh chin lc ti chnh ca doanh nghip ln chng trnh hnh ng cho mnh. 2. Chuyn gi l g? Chuyn gi c hiu l vic thc hin chnh sch gi i vi hng ha, dch v v ti sn c chuyn dch gia cc thnh vin trong tp on qua bin gii khng theo gi th trng nhm ti thiu ha s thu ca cc cng ty a quc gia (Multi Nations Company) trn ton cu.[1] Nh vy, chuyn gi l mt hnh vi do cc ch th kinh doanh thc hin nhm thay i gi tr trao i hng ha, dch v trong quan h vi cc bn lin kt. Hnh vi y c i tng tc ng chnh l gi c. S d gi c c th xc nh li trong nhng giao dch nh th xut pht t ba l do sau: Th nht, xut pht t quyn t do nh ot trong kinh doanh, cc ch th hon ton c quyn quyt nh gi c ca mt giao dch. Do h hon ton c quyn mua hay bn hng ha, dch v vi gi h mong mun. Th hai, xut pht t mi quan h gn b chung v li ch gia nhm lin kt nn s khc bit v gi giao dch c thc hin gia cc ch th kinh doanh c cng li ch khng lm thay i li ch ton cc.

Th ba, vic quyt nh chnh sch gi giao dch gia cc thnh vin trong nhm lin kt khng thay i tng li ch chung nhng c th lm thay i tng ngha v thu ca h. Thng qua vic nh gi, ngha v thu c chuyn t ni b iu tit cao sang ni b iu tit thp hn v ngc li. Tn ti s khc nhau v chnh sch thu ca cc quc gia l iu khng trnh khi do chnh sch kinh t - x hi ca h khng th ng nht, cng nh s hin hu ca cc quy nh u i thu l iu tt yu. Chnh lch mc iu tit thu v th hon ton c th xy ra. Cho nn, chuyn gi ch c ngha i vi cc giao dch c thc hin gia cc ch th c mi quan h lin kt. lm iu ny h phi thit lp mt chnh sch v gi m gi chuyn giao c th c nh mc cao hay thp ty vo li ch t c t nhng giao dch nh th. Chng ta cn phn bit iu ny vi trng hp khai gi giao dch thp i vi c quan qun l trn thu nhng ng sau h vn thc hin thanh ton y theo gi tha thun. Trong khi nu giao dch b chuyn gi, h s khng phi thc hin v sau ca vic thanh ton trn v thm ch h c th nh gi giao dch cao. Cc i tng ny nm bt v vn dng c nhng quy nh khc bit v thu gia cc quc gia, cc u i trong quy nh thu hng li c v nh hon ton hp php. Nh th, v hnh trung, chuyn gi gy ra s bt bnh ng trong vic thc hin ngha v thu do xc nh khng chnh xc ngha v thu, dn n bt bnh ng v li ch, to ra s cch bit trong u th cnh tranh. Tuy vy, tht khng n gin xc nh mt ch th thc hin chuyn gi. Vn ch, nu nh gi cao hoc thp m lm tng s thu thu mt cch cc b cho mt nh nc th c quan c thm quyn nn nh li gi chuyn giao. Chng hn, gi mua u vo nu c xc nh thp, iu c th hnh thnh chi ph thp v h qu l thu nhp trc thu s cao, ko theo thu thu nhp doanh nghip (thu TNDN) tng; hoc gi nh gi xut khu nh cao cng lm doanh thu tng v kt qu l cng lm tng s thu m nh nc thu c. Nhng cn hiu rng iu cng c ngha rng ngha v thu ca doanh nghip lin kt u kia c kh nng gim xung do chuyn mt phn ngha v ca mnh qua gi sang doanh nghip lin kt ny. Hnh vi ny ch c th c thc hin thng qua giao dch ca cc ch th c quan h lin kt. Biu hin c th ca hnh vi l giao kt v gi. Nhng giao kt v gi cha kt lun rng ch th thc hin hnh vi chuyn gi. Bi l nu giao kt cha thc hin trn thc t hoc cha c s chuyn dch quyn i vi i tng giao dch th khng c c s xc nh s chuyn dch v mt li ch. Nh vy, ta c th xem chuyn gi hon thnh khi c s chuyn giao i tng giao dch cho d hon thnh ngha v thanh ton hay cha. Gi giao kt l c s xem xt hnh vi chuyn gi. Chng ta cng ch c th nh gi mt giao dch c chuyn gi hay khng khi so snh gi giao kt vi gi th trng. Nu gi giao kt khng tng ng vi gi th trng th c nhiu kh nng kt lun rng giao dch ny c biu hin chuyn gi. 3. Phm vi chuyn gi Chuyn gi vi ngha chuyn giao gi tr trong quan h ni b nn hnh vi phi c xem xt trong phm vi giao dch ca cc ch th lin kt. iu 9 Cng c mu ca OECD v nh gi chuyn giao ghi nhn Hai doanh nghip c xem l lin kt (associated enterprises) khi: i. Mt doanh nghip tham gia vo qun l, iu hnh hay gp vn vo doanh nghip kia mt cch trc tip hoc gin tip hoc qua trung gian; ii. Hai doanh nghip c cng mt hoc nhiu ngi hay nhng thc th (entities) khc tham gia qun l, iu hnh hay gp vn mt cch trc tip hoc gin tip hoc thng qua trung gian. Yu t qun l, iu hnh hay gp vn chnh l iu kin quyt nh s nh hng, s giao ha v mt li ch ca cc ch th ny nn cng l c s xc nh mi quan h lin kt. Tnh cht ca nhng biu hin ny khng mang tnh quyt nh. Nh th cc doanh nghip lin kt c th c hnh thnh trong cng mt quc gia hoc c th nhiu quc gia khc nhau. T , chuyn gi khng ch din ra trong cc giao dch quc t m c th c trong nhng giao dch quc ni. Trn thc t, chuyn gi thng c quan tm nh gi i vi cc giao dch quc t hn do s khc bit v chnh sch thu gia cc quc gia c th hin r hn. Trong khi , do phi tun th nguyn tc i x quc gia nn cc ngha v thu hnh thnh t cc giao dch trong nc t c s cch bit. V th, phn ln cc quc gia hin nay thng ch quy nh v chuyn

gi i vi giao dch quc t.[2] Theo , giao dch quc t c xc nh l giao dch gia hai hay nhiu doanh nghip lin kt m trong s c i tng tham gia l ch th khng c tr (non-residents).[3] S khc bit chnh yu nm s cch bit v mc thu sut thu TNDN ca cc quc gia. Mt gi tr li nhun chuyn qua gi t doanh nghip lin kt c tr ti quc gia c thu sut cao sang doanh nghip lin kt quc gia c thu sut thp. Ngc li mt lng chi ph tng ln qua gi mua s lm gim thu nhp cc b quc gia c thu sut thu thu nhp cao. Trong hai trng hp u cho ra nhng kt qu tng t l lm tng thu nhp sau thu ca ton b nhm lin kt tng ln. Kha cnh khc, cc giao dch trong nc c th hng li t ch u i, min gim thu. Thu nhp s li dch chuyn t doanh nghip lin kt khng c hng u i hoc u i vi t l thp hn sang doanh nghip lin kt c li th hn v iu ny. 4. Bin php chng chuyn gi Vit Nam 4.1. Chuyn gi c cc nh hoch nh chnh sch ti chnh Vit Nam xc nh l mt vn cn c quan tm qun l khi m ngy cng xut hin nhiu du hiu chuyn gi trong giao dch c yu t nc ngoi.[4] Vn bn php l u tin cp n chuyn gi l Thng t 74/1997/TT-BTC hng dn v thu i vi nh u t nc ngoi, sau l Thng t 89/1999/TT-BTC v Thng t 13/2001/TT-BTC. n Thng t 05/2005/TT-BTC hng dn v thu nh thu th vn ny c b ra khi ni dung iu chnh. Cho n 19/12/2005, chuyn gi c nhc li ti Thng t 117/2005/TT-BTC do B Ti chnh ban hnh hng dn vic thc hin xc nh gi th trng trong cc giao dch kinh doanh gia cc bn c quan h lin kt. Tnh n nay, Thng t 117/2005/TT-BTC c th c xem l vn bn php l iu chnh mt cch kh chi tit v bin php chng chuyn gi bng phng php nh gi chuyn giao. ngha ca vic nh gi chuyn giao l xc nh li gi giao dch gia cc doanh nghip lin kt nhm a gi giao dch lin kt v ng vi gi th trng. 4.2. i tng p dng phng php nh gi chuyn giao l t chc, c nhn sn xut, kinh doanh hng ha, dch v thc hin mt phn hoc ton b hot ng kinh doanh ti Vit Nam c giao dch kinh doanh vi cc bn c quan h lin kt c ngha v k khai, xc nh ngha v thu TNDN Vit nam. Phm vi p dng bao gm cc giao dch mua, bn, trao i, thu, cho thu, chuyn giao hoc chuyn nhng hng ha, dch v trong qu trnh kinh doanh gia cc bn c quan h lin kt. [5] Ni hm tc ng ca nhng quy nh ny dng nh cng khng gii hn iu chnh trong cc giao dch chuyn gi quc t. Cc giao dch lin kt b iu chnh cng tng t quy nh ca cc nc hoc theo Cng c mu ca OEDC v nh gi chuyn giao[6]. Nhng phm vi giao dch chuyn gi m Vit Nam iu chnh c phn hp hn v khng cp n nhng giao dch nh vay hoc cho vay, hay nh giao dch c cp m rng mang tnh d bo m c th gy tc ng n li ch ca doanh nghip lin kt. 4.3. xc nh gi th trng phi tun th nguyn tc da trn c s so snh tnh tng ng gia giao dch lin kt vi giao dch c lp [7] t la chn ra phng php xc nh gi ph hp. Theo , d l s dng phng php no th vic so snh cng phi a giao dch c lp lm c s quy chiu v iu kin tng ng vi giao dch lin kt. Do cc giao dch tng i dng so snh c th khng hon ton ging giao dch lin kt nhng phi m bo l khng c cc khc bit trng yu. Trng hp c khc bit trng yu, vic so snh phi dng bin php phn tch v nh gi cc tiu thc nh hng dn n khc bit nhm loi tr s khc bit mang li s tng ng. [8] C 4 tiu thc c xem l nhng yu t c th gy ra s khc bit, l c tnh ca sn phm, chc nng hot ng ca c s kinh doanh, iu kin ca hp ng giao dch v iu kin kinh t khi din ra giao dch. 4.4. Qu trnh phn tnh, nh gi s ch ra phng thc xc nh gi th trng no l ph hp nht. Khc vi cc quy nh trc y, ch c 3 phng php c p dng, khng bao qut ht cc kh nng phi xc nh gi, trong ln quy nh ny, thng t 117/2005/TTBTC a ra 5 phng php nh gi chuyn giao. l: - Phng php so snh gi giao dch c lp: da vo n gi sn phm c vn dng trong trng hp giao dch c lp c iu kin tng ng vi giao dch lin kt. - Phng php gi bn li: p dng trong trng hp khng c giao dch mua tng ng, thuc khu cung ng hoc c thm giai on gia cng, ch bin, lp rp... lm gia tng gi tr hng ha, nn phi s dng gi bn li ca sn phm do c s kinh doanh bn cho bn c lp xc nh gi mua vo ca giao dch lin kt.

- Phng php gi vn cng li: c la chn khi giao dch lin kt thuc khu sn xut khp kn bn cho bn lin kt hoc cung ng u vo v bao tiu u ra cho bn lin kt. Phng php ny xc nh gi da vo gi vn hay gi thnh ca sn phm xc nh gi bn ra ca sn phm cho bn lin kt. - Phng php so snh li nhun: thc hin phng php ny phi da trn t sut sinh li ca sn phm trong giao dch c lp c chn. Phng php ny khng cho ra kt qu v gi m tnh ra c thu nhp thun trc thu l c s tnh thu TNDN. y c xem l phng php m rng ca phng php gi bn li v gi vn cng li, nn c th p dng i chiu trong trng hp c nhng iu kin tng t. - Phng php tch li nhun: c p dng trong trng hp nhiu bn lin kt cng thc hin mt giao dch lin kt tng hp[9], chng hn nh cng tham gia nghin cu pht trin sn phm mi, hoc sn phm l ti sn v hnh c quyn, kinh doanh chuyn tip t khu u n khu cui gn vi quyn s hu tr tu. Vic tch li nhun ca tng bn lin kt trong giao dch da trn cch m cc bn c lp thc hin phn chia li nhun trong cc giao dch c lp tng ng. Trng hp do tnh c th hoc duy nht ca giao dch lin kt m khng c c giao dch c lp tng ng chn mt trong cc phng php trn so snh th c th s dng bin php tng hp (nh m rng phm vi la chn sang phn ngnh khc, xc nh bin gi th trng thch hp bng cc phng php tng hp...) hoc vn dng cc s liu gia k ( tnh mc gi sn phm, t sut li nhun...). 4.5. Mc ch ca nh gi chuyn giao l tm s khc bit trong vic hnh thnh ngha v thu gia gi giao dch lin kt v giao dch c lp. Do , qu trnh so snh cho php ch th c giao dch lin kt la chn gi tr ph hp nht[10] trong cc gi tr tng ng ca bin gi th trng chun[11] lm cn c iu chnh gi ca giao dch lin kt. Theo quy nh ti on 1.1 im 1, Mc 2, phn B, TT117/2005/TT-BTC, trng hp gi sn phm trong giao dch lin kt khng thp hn gi tr ph hp nht th ch th kinh doanh khng cn iu chnh. iu ny ng ngha vi vic cho ra kt qu gi ca giao dch lin kt nm u vo hay u ra trong qu trnh kinh doanh ca bn lin kt c ngha v thu nu c nh cao hn gi tr ph hp l c chp thun. Nh th nh gi chuyn giao s khng cn ngha nu xc nh gi u vo cao hn so vi gi th trng, bi thu nhp chu thu s b gim do chi ph u vo nh gi tng ln. Ngc li nu gi tr u ra c xc nh l cao hn gi th trng v khng cn iu chnh, th nh phn tch trn nu xt mt cch cc b, ngha v thu TNDN bn lin kt ny c th tng ln nhng ngha v thu ca bn cng giao dch s gim i ng k. l cha k n nhng nh hng khc nh vn qun l v chuyn tin khi thanh ton, chuyn vn, chia li qua chuyn gi. Vy nn chng, mt khi chng ta thc hin bin php nh gi chuyn giao, th mi giao dch lin kt c gi cao hay thp hn gi th trng u c a v mc chun l gi th trng ph hp c nh ra trong qu trnh s dng phng php so snh. 4.6. p dng cc bin php so snh gi th trng c xem l ngha v bt buc ca i tng np thu TNDN khi thc hin cc giao dch lin kt. Ch th ny c ngha v k khai cc giao dch lin kt thc hin v phng php so snh gi p dng khi khai bo thu TNDN. C ch ny c thc hin s lm gim kh nng khng kim sot c cc giao dch lin kt gy kh khn cho ch th qun l. Nh cc quy nh trc y, nh gi chuyn giao ch c th c p dng khi cn b chuyn qun thu kim tra pht hin c hin tng chuyn gi. Nhng pht hin c chuyn gi hay khng li ph thuc hon ton vo kh nng v yu t ch quan ca chnh ngi qun l. Trao ngha v k khai cc giao dch lin kt cho i tng np thu va gim thiu chi ph qun l, va tng quyn t quyt nh, t chu trch nhim vi nhng thng tin m i tng np thu cung cp. iu ny c xem l ph hp vi xu th qun l thu hin i (t k khai, t np). Bi l khi y, i tng np thu s phi gnh chu trch nhim php l nu khng m bo thc hin ng ngha v ny. Bn cnh , h cng c quyn c bo v b mt v thng tin cung cp trong qu trnh xc nh gi. Tuy vy c ch bo mt thng tin trong trng hp ny cha c nh nc quan tm iu chnh c th, v th s khng th bit rng mt khi thng tin ni b ca h (nh b mt cng ngh, gii php k thut...) b r r gy thit hi cho i tng np thu th trch nhim ca c quan qun l s ra sao, mc bi thng nh th no? Cu hi ny cha c li p r rng. 4.7. Cc bin php cng ch cng c p dng nhm m bo tun th k khai ng n cc giao dch lin kt. Trc ht, l quy nh v quyn ca c quan thu c n nh mc gi s dng k khai tnh thu hoc n nh thu nhp chu thu hay s thu thu nhp phi

np. Vic n nh da trn c s d liu ca c quan thu ph hp quy nh v n nh thu hoc theo gi tr khng thp hn gi tr trung bnh ca bin gi th trng chun c c quan thu n nh. C ch n nh gi trong trng hp ny cha c quy nh r v tiu chun la chn nh gi no s c xem l ph hp mt khi nhng thng tin m i tng np thu cung cp c xem l gi mo, hoc khng c giao dch c lp tng t so snh. T y c th xy ra vic c quan qun l c th ty nghi vn dng. Chng hn quy nh ti on 2.2 im 2, Mc 2, Phn C, TT117/2005/TT-BTC cp v s nghi ng ca c quan thu lin quan n tnh trung thc ca i tng np thu dn n vic ch th ny phi c ngha v chng minh. Nhng c s ca s nghi ng ny l g th khng r. V th i tng np thu s rt kh chng minh ngha v ca mnh, nhng li rt d c quan qun l lm kh i tng np thu v t thn s nghi ng hon ton c th xut pht cm tnh ca ch th qun l. Ngoi iu ny ra, php lut cn cho php p dng cc trch nhim php l khc x l vi phm i vi hot ng xc nh gi th trng. Nhng hnh vi vi phm ny c l ph hp nht nu c xem l vi phm php lut thu v mc ch cui cng l thay i ngha v thu, nhng cng s khng n gin phn tch thi im vi phm xp hnh vi vi phm chuyn gi vo nhm vi phm no? 4.8. Bin php nh gi chuyn giao theo cch thc iu chnh hin nay ch c ngha trong vic xc nh thu nhp chu thu, chnh xc hn l xc nh ng ngha v thu TNDN. Th nhng iu cng c ngha l a giao dch lin kt v giao dch th trng, nn kt qu ny cng c nhng ngha php l nht nh trong vic xc nh cc ngha v thu khc nh thu xut khu, thu nhp khu, thu gi tr gia tng, thu tiu th c bit nu c. Kt qu ny l biu th gi ca giao dch bn ra hoc giao dch mua vo cho nn gi tnh thu ca cc loi thu gin thu nu cn c vo y c th s khc i v c nh gi li. 5. Li kt Vic ban hnh TT117/2005/TT-BTC cho thy nhng ng thi tch cc ca Nh nc trong vic nhn bit, iu phi nhng hin tng mi m pht sinh trong nn kinh t ang khng ngng bin chuyn vi s du nhp ca tro lu kinh doanh mang tnh phi hp, cng tc, phng thc hch ton, qun l ngy cng a dng v phc tp. Chuyn gi cng xut hin t nhng ln sng li ch y. Th nhng TT117/2005/TT-BTC mi ch c th l nhng vin gch u tin v vc mt c s php l iu chnh v mt quan h x hi - c nhng ging ko v mt li ch gia Nh nc v i tng np thu, xa hn l li ch ca c mt cng ng. Tht n gin thy rng lng ghp trong nhng quan h kinh t chng cht y cng l vn li ch, nhng bc g n ra tm thy s bnh ng v quyn li th li khng n gin cht no. Bc u, ni dung cc quy nh ny khng th trnh khi s phc tp, kh hiu, cc vn php l c t ra cn nhiu iu phi bn ci - nh tnh cng ch cha cao, cn c c quan thu p gi cha r rng. Cc ch th nm trong i tng b iu chnh ca vn bn ny, cng nh b phn chuyn qun thu s khng d thc hin ng quyn v ngha v ca mnh. iu ny d bo kh nng p dng bin php nh gi chuyn giao ca Vit Nam trn thc tin s kh khn. Tt c ang cn c mt ci nhn y hn v chuyn gi, v phm vi tc ng ca gi th trng c nh ra trong cc phng php xc nh gi t chuyn cc giao dch lin kt v ng vi bn cht t nhin ca n l mt giao dch bnh ng. y l mt s bnh ng theo ng ngha th trng khng v li ch cc b ca ring mt ch th no. Lm c iu ny khng ch bo v li ch ca Nh nc m tnh n li ch ca nhng ch th khc nhm duy tr mt mi trng cnh tranh lnh mnh, bnh ng trong x hi c nhiu quan h a chiu nh hin nay.

[1] Andrew Lymer & Jonh Hasseldine, The Internatinal Taxation System, Kluwer Academic Pblishers, ISBN 1-4-2-7157-4, tr. 158. Xem thm http://www.findarticles.com/p/articles/mi-qa3984/is-200210/ai_n9132903. [2] Chng hn nh Lut Thu TNDN ca Trung Quc, n , Nht, Canada hoc Cng c mu v nh gi chuyn giao ca OEDC u ch iu chnh i vi chuyn gi quc t (all cross-border)

[3] Atul Dua, Tranfer Pricing-Atax: Corporate and Securities Perspective, IPBA Journal, s 40, thng 12/2005, tr. 22. [4] Hi ngh tng kt ngnh Ti chnh 12/2004 [5] Mc I, Phn A, TT117/2005/TT-BTC [6] Chng hn quy nh ti iu 92 Lut Thu thu nhp n quy nh cc giao dch phi xem xt gi chuyn giao bao gm giao dch mua, bn, thu hoc cho thu ti sn v hnh hay hu hnh, cung ng dch v, vay mn tin hay bt c cc giao dch no mang li li nhun, tng hay gim ti sn ca doanh nghip. [7] Giao dch c lp l giao dch kinh doanh gia cc bn khng c quan h lin kt trong khun kh kinh doanh thng thng (im 6, Mc III, Phn A, TT117/2005/TT-BT). Giao dch c lp c iu kin tng ng giao dch lin kt s c chn lm giao dch quy chiu so snh, phn tch vi giao dch lin kt. [8] im 7, Mc III, Phn A, TT117/2005/TT-BTC xc nh khc bit trng yu l khc bit trong thng tin v/hoc d liu c nh hng quan trng ng k n gi sn phm. [9] Giao dch lin kt tng hp l giao dch do nhiu bn lin kt tham gia bao gm nhiu giao dch lin kt c lin quan cht ch vi nhau v sn phm c quyn hoc cc giao dch lin kt khp kn gia cc bn lin kt. [10] Gi tr ph hp nht l gi tr phn nh mc tng ng cao nht v iu kin giao dch ca giao dch c lp c chn so snh vi giao dch lin kt. [11] Bin gi th trng l tp hp cc gi tr v mc gi, t sut li nhun gp hoc t sut sinh li ca sn phm c xc nh t cc giao dch c lp c chn so snh, ty theo quy nh v phng php xc nh gi th trng (im 8, Mc III, Phn A, TT117/2005/TT-BTC).

(TBKTSG) - Hai bi vit L v chuyn gi v Gian nan kim sot chuyn gi ng trn TBKTSG s 15-2010 cp n vic cc doanh nghip c vn u t trc tip t nc ngoi (FDI) s dng th thut chuyn gi (transfer pricing) bo co thua l nhm trnh ng thu thu nhp doanh nghip ti Vit Nam. Khng th ph nhn hot ng chuyn gi, c ngy trang di nhiu hnh thc khc nhau, khng ch lm cho ngn sch quc gia b tht thu rt ln m cn gy ra nhiu tc ng tiu cc n nn kinh t, trong c vic lm cho bc tranh ton cnh ca hot ng thu ht u t v hiu qu sn xut, kinh doanh ca cc doanh nghip FDI tr nn mo m. Tuy nhin, vn chuyn gi khng ch xy ra cc doanh nghip FDI v khng phi ch nhm mc ch n thu thu nhp doanh nghip. Chiu thc chuyn gi hin ang c cc doanh nghip Vit Nam hc tp, vn dng rt nhanh v cn sng to hn vi nhiu bin th c o. Khng t cc cng ty ln ca Vit Nam u t vn thnh lp cc cng ty con hoc tham gia lin kt vi cc cng ty khc. Nu cng ty con hoc cng ty lin kt c hng chnh sch u i v thu thu nhp doanh nghip, cng ty m c th tm cch chuyn bt

li nhun cho cng ty con thng qua nhiu hnh thc, trong c hnh thc chuyn gi. Cng ty m c th bn hng (nguyn vt liu, my mc, bn thnh phm...) cho cng ty con vi gi tht r ri mua li thnh phm vi gi tht cao gim li. Nh vy li nhun ca cng ty m c chuyn cho cng ty con c u i thu cn cng ty m th bo co l hoc li rt t n thu. <a href='http://ads.thesaigontimes.vn/www/delivery/ck.php? n=a8cc483c&amp;cb=INSERT_RANDOM_NUMBER_HERE' target='_blank'><img src='http://ads.thesaigontimes.vn/www/delivery/avw.php? zoneid=10&amp;cb=INSERT_RANDOM_NUMBER_HERE&amp;n=a8cc483c' border='0' alt='' /></a> Lut php Vit Nam cng c nhng quy nh nhm kim sot hot ng ny. Thng t 117/2005/TT-BTC do B Ti chnh ban hnh ngy 19-12-2005 c hng dn kh chi tit vic xc nh gi th trng trong giao dch kinh doanh gia cc bn c quan h lin kt. Tuy nhin, vic kim sot chuyn gi ca doanh nghip trong nc ln doanh nghip FDI trong thc t vn khng phi l n gin. Nu nh cu chuyn chuyn gi c lin quan n ngha v np thu ca cc doanh nghip ang c c quan thu quan tm soi k ngn chn th cc hot ng chuyn gi khng nhm mc ch n thu, m nhm mc ch khc, li t gy s ch hn. Tr li cu chuyn cng ty m, con v cng ty lin kt. Mt cng ty c th thnh lp mt cng ty con vi t l s hu ch chim 51%, cn li 49% do cc c ng ln ca cng ty m b tin gp vn vo. Cc c ng ln ca cng ty m, thng chim s ng trong hi ng qun tr v ban gim c, hon ton c kh nng chuyn li nhun cho cng ty con bng nhiu cch (trong c cch chuyn gi). Ngay c khi cng ty con khng nm trong din c u i thu thu nhp doanh nghip, th th thut chuyn li nhun ny cng em li li ch nhiu hn cho cc c ng ln nhng ngi nm gi 49% c phn ca cng ty con (cha k trong 51% cn li, h cng c phn). Khi chuyn li nhun t cng ty m sang cng ty con (hay cng ty lin kt), nhng c ng c gp vn ring vo cng ty con (hay cng ty lin kt) s c hng li nhiu hn, trong khi nhng c ng khng gp vn vo (thng l c ng nh) s b thit thi v gim li nhun. l l do, khng t c ng nh tinh thng phn ng gay gt khi thy m th ngy cng tp teo, m con th ngy cng bnh trng. Chuyn u i cho con khng ch dng vic chuyn gi hay chuyn li t m sang con theo cch thng thng. M c th ct cho con c nhng mng hot ng kinh doanh tim nng v hiu qu nht.M c th u t vo thng hiu rt nhiu v cho con c hng nh min ph mt cch thoi mi kim li thng qua vic tiu th sn phm c tn tui ca m. M cng c th b tin thu nhn s cp cao vi gi rt t v bit phi sang con h tr min ph, con lm n hiu qu, cn m th cm ci thn gi v mang gnh nng chi ph trn vai.

Trong nhng trng hp , cc c ng nh bn m, khng c c phn, hoc c, nhng vi t l thp bn con s l ngi chu nhiu thit thi nht. n mt lc no con ln mnh, pht trin vt bc, m c th s khng cn li g, ch cn sng lay lt tip tc tip sc cho con. Tnh hnh cn ti t hn, nu mt cng ty chuyn tt c nhng g gi l nc nht cho mt cng ty lin kt m mnh ch chim mt t l s hu khim tn (tt nhin, phn cn li l do cc c ng ln hoc ngi thn, ngi quen ca c ng ln nm gi). Nh vy, bc tranh kinh t ca t nc khng ch b mo m v hot ng chuyn gi ca cc doanh nghip FDI m cn c s tham gia nhit tnh ca cc doanh nghip Vit Nam. Mt khc, khng ch c hot ng chuyn gi gy tc ng tiu cc n nn kinh t m cn nhiu th thut thiu minh bch khc cng gp phn khng nh gy ra nhng bt cng dn n tha kin trong nhiu doanh nghip Vit Nam. Vn t ra l liu cc c quan qun l nh nc c nhn thy ht cc chiu thc mun hnh mun v ny kim sot v qun l? __________________________