GIA NHẬP AFTA và NHỮNG THAY đổi của hệ THỐNG THUẾ
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THUẾ QUỐC TẾ
I. AFTA
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Các mục tiêu cơ bản của AFTA:
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1. Tự do hoá thương mại nội bộ ASEAN
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3. Làm cho ASEAN thích nghi với những điều kiện kinh tế quốc tế đang thay đổi,
đặc biệt là phát triển trong xu thế tự do hoá thương mại toàn cầu.
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II. Sự thay đổi của hệ thống thuế Việt Nam sau khi gia nhập AFTA
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1. Hệ thống thuế Việt Nam trước khi thực hiện AFTA
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2.2. Thay thuế lợi tức bằng thuế thu nhập doanh nghiệp
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3. Nội dung cải cách thuế xuất nhập khẩu của Việt Nam
3.1. Các cam kết giảm thuế thực hiện AFTA của Việt Nam
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F#*3/* n* !*882*8J#JQ!28 3* 0*?I J
* -,NMn* 13/9 -X*8D :R#`(" J1F43F#R ^ 6* '3* 3*
J# $# X*J*-K 3* 0* J,ER E 5 W* b*8 R @*
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J*8 ‡W3# /! F**/F# )'43 " F*[
- …!/ 2 !FQ!2SHU3,N*8`Q!28SUDF*#3J 3* 0*
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5 Y!*8a5 7*8*R40*Q!*PX -X*8#6#n* ?I
/0!;!D
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%* #W8Y# !*8/S†U+|* #W4'6Mo6# ^SI†U+|* #W 3*8
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1&4& Mn* 8Y# !,**@#Ccc€31* 3* JQ!/,&* " F*D
W E X*43[
!e*1&|* #WJ 3*8 'J8Y# !*8/S†UDJ#h 3*8*3/(_
1,;!8Y# !oAvAvABB€3 j3'AvAvCcc€K !d!acrtgD
J#h 3*8R !(!aM0*Ccg5 Y8Y#d!2*8Ccg3'AvAvCccADJ
#h 3*8R !(!a* \ X* 'h1V*8Ccg(_8Y#d!2*8crtg3'Ccc•D
3*8*@# !/E*CcgJ#h 3*8 !`|* #W4'6Mo6# ^SI†U
(*8|* #W8Y# !S†U+ " F*M'*8w*8t*@#+oAvAvABBB,*
AvAvCcc•D?! , ,-3'†+J 3*8 'J*3/5 Y, 8Y# !
6#* a43C+•*@##`4;*+#k4;* 7*8%-KtgD
FMn* %* #WJ#h 3*84'6Mo '3*'3*SI†U
- Y# ! )' -X*8Mn* I,2KJ#h 3*8*7*8(Y* - 1*D
J/0!;! " F*-X*8"* -M0**8'6Mo J1FP !*8 ^8*3
0#|* #WJ 3*8 'J* 6/Y# )'ID
- !e*1&|* #WJ#h 3*8?(,E " F* !1,;!oAvAvABB€
3 j3'*@#Ccc€K !(!aocrtgD
- 3*8*@# !/E*J#h 3*8?( !`|* #WI†(*8|* #W†+
" F*M'*8w*8„*@#+oAvAvCccc(*8AvAvCcc€D
- FMn* |* #WJ#h 3*8(* 6/Y#S?†U34& Mn* 8Y# !
j*8#n* D
- FMn* |* #WJ#h 3*8(4'6Mo '3*'3* )'ID
3.2. Quá trình thực hiện các cải cách thuế xuất nhập khẩu để thực hiện AFTA
của Việt Nam.
!}G(! #8 `* $5 !"?IΠ" F*
E5 i .5K4`Mn* 8Y# !Q!*+ J*8Ac*@#ABBt 3*-K,N(u,f
!*8 !(!a* $5 e!#`(2#h 3*8 )' -K*88Y##<2, !*8 !
(!ad!2*8€cg+5 ;* 0* 4F 8b#< !* $5 e!L3#< !* $5 e!
#K,N, !/E*(*8 !~D|',R+o,;!*@#ABB€(24 *8#< !(!a
1E! !* $5 e!,N8Y#,w*C•#< !+K#< a5* a43cg3'
* a43€cg
E5 i .5K#`(24!$ !#K1* 3* 35 i .5KQ!/,&* P -X*8#6
Q!2#3F*#,N3(_ " F*#+ J*8=*@#ABB•…!2 ` 7*8Q!
†!$(u,f+1f(!*8#`(2,P!4!$ !}GD`%!*8(u,f* -(![
- !(!a-!,N, J5%W*8 ' 3*8 'J* $5 e!Rd!ad<o*-K
'h 2*-KR 'Y !$*P,2du2 !FQ!2M'*8Q!* F -X*8#6
KF*#, Q!/,&* W E 'o*8#h 3*8M'*81E! !* $5 e!
-!,N
- !(!a 7*8 -^*8, J5%W*8 ' 3*8 'J* $5 e!Rd!ad<o
*-K 'h 2*-K 7*8R 'Y !$*P,2du2 !FQ!2M'*8Q!* F
-X*8#6KF*#D !(!a 7*8 -^*8, Q!/,&* ' X* 7*8
Q!J„cg('K !(!a-!,No*8#h 3*8-X*8<*8%' ]* 5
Q!/,&* D
- !(!a-!,N,h1F43 !(!a, J5%W*8 ' 3*8 'J* $5 e!o
*-K 'h 2*-K#3F*#3J*-K 'h 2*-K,RR 'Y !$*
P-!,N,h1FP !* $5 e! )' E !" -X*8#6"%'+40*
#* !Q!* 'h,E6',P!F* !$*4. '8'4-! -X*8#610*
8K3M-^*8 .5-!,N,h1F JD
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(!a -5 i .5K 7*84FQ!2+6'X(95 J54O ' j*8 " F*#
-!,N,h1FK?ID
2 ! "M6*8 ]* (J !* $5 e!F*#KJ#8Y#
!M'*8 `* $5R EMjM#`(2* $*,&* * -(![
Bảng 2[ Z*12J#< !(!a !* $5 e!('KJ%w*8 3*8 'J* $5
e!
H< !(!a
SgU
?24 *8#h 3*8 &!
!* $5 e!
y M>*8 M'*8 f*8 (2
!* $5 e!SgU
j
c AB•• ••+CC
A+t
=+=
„+tr€c
€„+tr•C+t
Bc
Atc
A=•
••C
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t•t
t
C„
C+•B
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=„+€•
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c+c•
c+=t
Ac #< !
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c• #< !
(!a
f*8`*8 tB•• Acc
8!s*[~E! !}G3 3*8* $5 e!+f*8W YQ!*1* 3* *@#CcccD
?24F!6 ^,E#AvAvCccc
Hh%i1E! !R* P!#< !(!a'+('*8dmPa!+(2%w*8 ! a543
-X*8,24K*+w*(2%w*8 !R#< !(!a' : #yM>*8* \D
n*3'(24F!1Y*8C a/(2%w*8 !R#< !(!a%-Ktg #y
M>*8 J4K*SM0*=cgf*8(2%w*8 !U+M'*8,R#< a5* acgJ5%W*8
/! '* R# 3*8#J/#R+ 1&3*8!/0*$4F!(Y*d!aD -*8(2%w*8 !
R !(!a'M0*€cgS -^*8J5%W*8 'M !+1+d@*8%;!+77+d)#J/U :
#yM>*8 -,;/AcgD
3.3. Thực trạng thực hiện tiến trình cải cách thuế xuất nhập khẩu theo Hiệp
định ưu đãi thuế quan của AFTA (CEPT)
- @#ABBt+(! 8* $5?I+F#,N,FMn* ~* -O?I
12*|* #W 3*8 'J+* -*8 -Mn* M0*8J|* #WJ#h 3*8
*7*8(Y* - 1** 6/Y#D
Bảng 4[J%* #W 3*8 'JM'*8 !7* fIF#*@#ABBt
|* #W v 'J ?2 * R# #h 3*8 &!
!
y4F5 ;*M@#M'*8f*8(2J#h 3*8
SgU
Y# !*8/ A€•• t=DA
†'6Mo6# ^ AA•B •BDt
6/Y# C€ cDB
†'6 Mo '3*
'3*
A€t tDt
f*8 •cA• Acc
8!s*[~* -O?I
**@#ABB•+J%* #WM'*8 !7* fIF# /,f%'F
5 Z*4'6 3*8 'J3'J%* #WI3%' " F* 2*8* a1E! !Q!*D
Bảng 5[|* #W 3*8 'JIF#*@#ABB•
|* #W 3*8 'J f*8(2J* R# 3*8 &! !
ABB€ ABB„ ABB•
Y#*8/ •t„ A=B„ A€€A
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6/Y# C€ C€ C€
†'6Mo '3*'3* A=€ A=€ CA•
f*8 CCA• C•AC •CA„
8!s*[~`3 ]* 3~* -O?I
- o*@#ABB€,* *@#Cccc+*@#*3'F*#L*87*812%* #W3
!(!aJ#h 3*8 " F*Iv*@#,RD ',*•ArACrCccc+
F*#,N !/E*, =Ccc%w*8 !3' " F*D -$/M'*8
1E! !F*#Kf*8(2M0*€ccc%w*8 !+,*Ccc•(_5 Y,-
3'8Y#5AB=c%w*8 !w*46M'*8%* #W4>Mo6# ^3'
" F*8Y#D
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3 w?ID )'#+5 Y '3* 3* F8Y# !(!ad!2*8
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3=At%w*8 !, 4'6Mo '3*'3*D|* #WICcc•rCcc€1'8s#4`Mn*
8Y# !W E 'o*8*@#AcDAtc#h 3*8,-3'8Y# )'#D
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!(!aocrtg3'*@#Ccc•+3,**@#Ccc€+Accg,P!R#< !(!acrtgD
• |* #W8Y# !Q!**8/S†U
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c+tg3'*@#Ccc€DM'*8(2Q!JMn* 8Y# !+* b*8 3*8 'JR !(!aoCcg
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F#UD!/* 0*+3'*@#ABB€ :R•t„* R#*h 3*8, ,-3 "
F*8Y# !3R 0#€=c* R##h 3*83'*@#ABB„D|'$/+f*8(2J
* R##h 3*8M'*8|* #W*3/, ,-3' -X*8Mn* ŽY#*@#ABB„
43A=B„* R#DP!*3/, 8Y ] %'A•€* R##h 3*8w*46 -&5
d'J1\ 6* P(24 *8 )'Q!/,&* ,-3'†D@#ABB•+f*8(2* R#
#h 3*8M'*8|* #W8Y# !Q!**8/@*840*8s#A€€A* R#
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1n* J*-K 3* 0*?I J43•tgU
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!#h 3*8*3'M'*8|* #W8Y#*8/D@#ABB•F##K1,;!
" F*J1-K8Y# !,;!0*DR43 ;! J#h 3*8M'*8|*
#W8Y# !*8/,P!,NR !(!aocrtg+* -$/(_ 7*8;*5 Y /
,f !(!aJ* R##h 3*8*3/3R EJ5%W*8-!,N )'I
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#R #6* d!a e! /]O*8 ‡* D
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%w*8 !,6 !(!acgD?2w*46(_, 8Y#,* *@#Ccc•D b*8
#h 3*8 !`%* #W8Y#*8/R !(!aM0*Ccg(_, 8Y#
d!2*8w*CcgM'*8*@#CccAD b*8#h 3*8R !(!aoCcgM9d!2*8
(_8Y#w*crtg3'*@#Ccc•D
• |* #W4'6Mo6# ^SI†U
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F " F*J# )'I,2KJ#h 3*8 !`%* #WI†
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%* #W4'6Mo6# ^
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5 e#]* +1`5 $*34* F*+#J/5 J,F*D
- @#CccC43#J/8h+,s*8 s4* F*,s*8 s+M !*8*-K '
- @#Ccc•43M !1d@*8%;!d) X+d)#J/ R a
• |* #WJ#h 3*8(Y*5 e#*7*8(Y* - 1** 6/Y#S?†U
J#h 3*8M'*8|* #W*3/5 Y !/E*%;*(*8|* #W†oAvAvCcc=SR
("4* '6* a,&* * -*8 7*8, Q!JAvAvCcc€U3 j3'AvAvCcA•
S $# X*•*@#('KJ*-K 3* 0*?I JUD
F " F*# )'I,2KJ#h 3*8 !`|* #W?†F
#[
|* #W(Y*5 e#*7*8(Y* - 1** 6/Y#F#8s#C€* R##h
3*8 )'* -1Y*,FMn* ~* -O?IDJ#h 3*8*7*8(Y* - 1*
* 6/Y#8s# &3J(Y*5 e#,`*8$ J+8;#+M<*8+ 'Q!Y+86'4<D
2K#h 3*8*7*8(Y** 6/Y#3* 6/Y#'+F#1,;!8Y#3'
,;!*@#Ccc=+ '3* 3* 3'*@#CcA•K !(!acrtgD
@#Ccct+~`3 ]* ,-=€#h 3*8*V#M'*8|* #W 3*8*7*8(Y** 6/
Y#S?†U3' " F*I
• |* #W4'6Mo '3*'3*•SI†U
J 3*8 'JM'*8|* #W4'6Mo '3*'3*SI†U 7*85 Y " F*1aq
1F*5 J5"%' 'J -X*8#6*3' )'ID|'('J*-K?IL*8Q!/,&*
*8!/0*Q!*M>*8* V#E#('JJ#h 3*8 !`|* #WI†[
- J,P! 'Y*4'6Mo 7*8, (u%W*8,E1Y' `J*83* (Y*d!a38b
f*,&* !*8Z*(J o !D
- |* #WI†5 Y*8* X*|* #WI†#3•‘J5%W*8D
Thực hiện của Việt Nam
- |* #WI†F#8s#CA•* R##h 3*8+ #€+€gf*8(2* R#
#h 3*8~E! !* $5 e!+* P!* aM'*8JQ!28?IDJQ!2
8?I JR 'Y*8oc+•g,*•+•gf*8(2* R##h 3*8M'*8~E!
!* $5 $! !`|* #WI†D†O%' ',P!*3/43|* #WI†
F#R#`(2#h 3*8 7*8 '3*'3* 'Y#N*J0! ],E, *V#
M'*8I†DJ#h 3*8* -773d)#J/L*8* -J5 -X*8F*$*YR
,`*8X J?Œ•„U*V#M'*8I†43%'* V#z1Y'F#7M-^*8{J4'6
d@*8%;!S?ŒC„U, 4F0M'*8|* #WI†,Ez1Y'%Y#*** Q!2
5 w*8{+M'*8 1M !S?ŒCCU, 0#3'* V#1Y'Fz,^(2*83
(< 'Š "$3,`*8${J#h 3*8M'*8|* #WI†F
#,P!R;#Q!*M>*8P* Ma'M'*84‡* " -X*8#63 !
* $5?D
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J#h 3*8W E* -(![
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3* 5 e#•
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J4'64251X# XL•
J4'6 1&,F* '6+,F*1J' b!!/*+7!/*+J4'6 1&
M,+J4'6#J/ !(R*8%i*8 ',F* '6+,F*1J'DDD•
J4'677%-KA€ k*8s+J4'67735 -X*8F*" 3* R
/4J*8 & •
J4'6L ]+ ]3Q!Z*("•
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-9*8da!,*8J'%W3M$"*'3*dN `•
J4'6 'J a+% 5 e#,` 6+J a5 Y+,s0!%i*8,N
Q!(u%W*8•DDD
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1Y'*R '3*'3*5 i .5K,P! 'Y*F5,&*
M'*8*@#CcctD,R+~`3 ]* ,-#`(2#h 3*8 !`|* #W4'6Mo '3*
'3*SI†U3' " F*Iv*@#Ccct* -M !#6* +M !#i3,s!2*8
Rs* J•Q!h*8d:M'•JJ5 e#*8 F !$• 1&M!/P*5 J* -#)M[
M!/P* n* +8 n* Y* *P*+(2DDDK#< !(!a2,43Ccg3(_, 8Y#
d!2*8crtg3'*@#Ccc€D
Bảng „[†& Mn* 8Y# !Q!*f*8 EJ%* #W
0*%* #W ^ ,E# ,-
3'%* #W
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‘“”•‰‰–……‚—˜G
H•‰
I. MỘT SỐ KHÁI NIỆM CƠ BẢN
- !/E*8J[†3F " F* ]* (J 8J,2K 3*8 R+%& W33(Y*
, !/E*%& 8bJ 3* 0*M'*8$5,'3*Q!10*8K 7*8 )'8J
&M-^*8* V#2 E! R(2 !J7*8/,Q!28SH!4'*(
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7*8 :8R8>*M'*84N* fA…#3MY%3]* a9C…3R7*8/R
#h40*,* X*M@#… J8 J* !D
II. ‘“”•‰‰–…‚—˜
1. Các phương thức chuyển giá và động cơ thực hiện chuyển giá của các MNC.
a. Các phương thức chuyển giáD
i. JH !/E*8J 7*8Q!F#!1J*†(Y*d!a+1J* 3* 5 e# /
3* 5 e#D
J 3* 0*HRMW(96…R !(!a !|'(_#!3'J
†+1J* 3* 5 e# / 3* 5 e#K8J'31J*M 'J7*8/ 3* 0*
K8J a5* V#2 E! R !|DJ#!3'31J*M 'J 3* 0*1&
J5,h* V#2 E! R !* $55 Y*`5 !D8'3M 7*8Q!F}rG 3*8
RJHL*8 !4.oJ1E! !}rG* V#2, R4.* !$*(! !
ii. !/E*8J 7*8Q!J? b! n* * -,&* 8J $'J?
!/E*8' 'J7*8/ 3* 0*6J…R !(!a'D
J !/E*8', dJ,&* ' X** P!4;*('K8J $?,RD 7*8Q!
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2. Thực trạng
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i. Giới thiệu tập đoàn Adidas
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