1 T Huy Ph _ Ramifications

Contents
1. Tn tht trong hin ti.................................................................................... 2
1.1. Kh khn trong pht trin u t............................................................2
1.2. Khi ngi tiu dng ln ting...................................................................3
2. Tn tht trong tng lai................................................................................... 5
2.1. Theo lut php hin hnh.........................................................................5
2.2. Bi hc t nhng ngi i trc...............................................................5
3. Kt lun............................................................................................................... 7
1. Current consequences..................................................................................... 7
1.1. Difficulty in expansion in Vietnam...........................................................7
1.2. Public boycott of products........................................................................8
2. Future consequences....................................................................................... 9
2.1. According to Vietnam laws.......................................................................9
2.2. Lesson learned from history.....................................................................9
3. Conclusion.......................................................................................................... 9
2 T Huy Ph _ Ramifications

1. Tn tht trong hin ti

1.1. Kh khn trong pht trin u t
Doanh nghip lm n kiu chuyn gi, chuyn vn, ri sau bo l...
khin TP b tht thu thu nn TP s khng ng doanh nghip m rng
dy chuyn, nh my sn xut. l quan im c ng V Duy
Khng - ph ch tch UBND TP Nng - trao i thng vi Coca Cola VN
khi doanh nghip ny xin thu thm t m rng nh my ang hot
ng trn a bn.

u thng 10-2012, i din ca Coca Cola VN t vn vi UBND TP

Nng xin thu t m rng sn xut ti v tr Nh my Coca Cola ang
hot ng (P.Ha Minh, Q.Lin Chiu), nhng khng c UBND TP Nng
chp nhn.

Vic t chi cho Coca Cola VN u t m rng nh my, theo li ng Khng,

cng s p dng cho tt c doanh nghip c vn u t nc ngoi khc trn
a bn khng c ng gp g nhiu cho ngn sch a phng. Thi kin
quyt ca Nng l hnh ng c th ng x vi nhng doanh nghip ch
chm chm kim li nhun b ti ring m khng quan tm n ngha v
3 T Huy Ph _ Ramifications

phi ng gp cho x hi, trc ht l ngha v thu i vi a phng m

cc doanh nghip ny ang hot ng.

V o c - nh li ng Margaret Hodge, ch tch y ban kim ton cng

Quc hi Anh, ni v cc th on chuyn gi n thu ca cc tp on a
quc gia hin nay (Tui Tr 11-12). Ti VN, vi hng chc nm hot ng
nhng khng ng mt ng thu thu nhp doanh nghip v thua l(?), cc
tp on a quc gia nh Coca Cola, Metro... cng nhiu tp on khc cha
c im tn v ang to ra s bt cng khng ch trong mi trng u
t, m vi c nhng h kinh doanh v nhng ngi lm cng n lng,
nhng i tng vn phi np thu thu nhp t nhng ng thu nhp cm
ci.

Vic t chi cp php m rng cho nhng doanh nghip thua l lin tc nh
Nng ang p dng l mt gii php cn c nhn rng. Cng c th p
dng mt s bin php nh yu cu doanh nghip cam kt thc hin np mt
mc thu tng ng vi quy m m rng trc khi cp php cho cc doanh
nghip ny, nh xut ca mt s chuyn gia.

Chng chuyn gi ang c xem l cuc chin ton cu, khi hu ht cc tp

on quc gia u dng nhiu th on tinh vi n ngha v thu ti cc
quc gia m nhng tp on ny ang hot ng. VN khng phi ngoi l. Do
, theo nh khng nh ca ng Nguyn Quang Tin, v trng, ph ban ci
cch Tng cc Thu, hot ng chng chuyn gi s khng nh hng n
thu ht u t nc ngoi, m l m bo mi trng u t lnh mnh,
cng bng i vi nhng doanh nghip lm n chn chnh v chng tht thu
thu.

1.2. Khi ngi tiu dng ln ting

Tuy nhin, Coca-Cola qun mt mt iu ht sc c bn. l cc c
quan chc nng c th bt lc vi hnh vi chuyn gi ca Coca-Cola, nhng
ngi tiu dng Vit Nam th khng. Ch cn cc phng tin truyn thng
i chng tip tc by t s nghi ng v cch hnh x ca Coca-Cola, th
hnh nh cng chng ca doanh nghip ny s b tn hi nghim trng.
4 T Huy Ph _ Ramifications

Khng ch ni, thi gian gn y, trn mng x hi ln nht th gii

Facebook, phong tro ty chay Coca-Cola c hin thc ha qua nhng
trang mi lin tc c lp ra cng li by t: Ni th hin thi ca ngi
tiu dng Vit Nam v cch hnh x ca cc doanh nghip ln t chi trch
nhim ng gp cho x hi ni h kinh doanh.
5 T Huy Ph _ Ramifications

2. Tn tht trong tng lai

2.1. Theo lut php hin hnh
Nu b c quan thu Vit nam pht hin th coca cola c th b truy thu phn
thu trong nhng nm kinh doanh ti vit nam v b x pht theo php lut vit
nam v hnh vi trn thu. ng ngha vi vic s nh mt c hi kinh doanh ti
vit nam khi uy tn b suy gim trm trng.

"C th khng nh chuyn gi l hnh vi trn thu... B lut Hnh s c quy

nh ti trn thu vi 3 khung hnh pht khc nhau ti iu 161, trong mc
pht cao nht l ngi trn thu c th b x pht t n 7 nm v c th b
pht tin n 3 ln s tin trn thu", Lut s Trn Minh Hi phn tch v nghi n
chuyn gi ti cc cng ty tp on a quc gia Vit Nam.

2.2. Bi hc t nhng ngi i trc

Dnh nghi n chuyn gi, trn thu mi y PepsiCo b truy thu hng chc t
ng tin thu. Khi no n lt Coca Cola?

n Vit Nam u t t nm 1991 nhng phi n 16 nm sau (nm 2007)

doanh nghip n mi c li vi tng thu nhp chu thu thu nhp doanh
nghip l 58 t ng.

Tuy nhin nm 2008, Pesico li ku l 58 triu ng. n nm 2009 doanh

nghip ny khai li 141 t ng. Bc sang nm 2010, ly k tnh n ngy
31/12/2010, Pepsico l 1.206 t ng. Cu chuyn l li ca Pesico thay i
lin tc qua tng nm ri theo thng k t nm 2009 cho n 2013 Pepsico
ch phi np thu thu nhp doanh nghip l 40,2 t ng.

Con s qu nh nu nhn vo th phn ca Pepsico trn th trng ung nc

ngt c ga khi cng vi i th Coca Cola i gia ung Pepsico ang chim
6 T Huy Ph _ Ramifications

80% th phn ung nc ngt c ga ti Vit Nam. Cng bt ng hn khi lin

tc ku l nhng PepsiCo vn lin tc khai trng cc nh my mi ng Nai
(45 triu USD), v mi y nht l Bc Ninh (73 triu USD). Tng vn u t
ca i gia ny ti Vit Nam cng vo khong 500 triu USD.

Chnh mu thun trong vic ku l nhng vn u t, Pepsico b c quan thu

soi ra hng lot sai phm. Sau khi thanh tra qung thi gian 2006, 2007 v
2008, Cc Thu TP.HCM ban hnh quyt nh truy thu thu gi tr gia tng
l 21,293 t ng; thu thu nhp doanh nghip i nh thu nc ngoi l
44,408 triu ng; Gim l l 136,458 t ng; Tng s tin pht (pht k khai
sai v pht chm np) l 19,739 t ng.

Vo thng 7/2012, Tng cc Thu ra Quyt nh kim tra thu ti Cng ty ny,
thi im kim tra l nm 2011. Theo , thu v ngn sch nh nc tng
s tin l 5,031 t ng; trong truy thu thu GTGT l 1,301 t ng; thu
thu nhp doanh nghip l 4,486 triu ng, thu GTGT i nh thu nc ngoi
l 500,327 triu ng v thu thu nhp doanh nghip i nh thu nc ngoi
l 3,224 t ng.

Cha ht, cui nm 2013 Pepsico Vit Nam b c quan thu xem xt x pht vi
phm hnh chnh i vi cc hnh vi khai sai m s i vi mt s mt hng
nhp khu phc v cho hot ng sn xut, kinh doanh ca doanh nghip.

C th Pepsico Vit Nam b pht hin khai sai m s HS i vi mt hng th in

bng plastic t trong bao b sn phm, th decal c dn hnh t trong bao b
sn phm, khai sau m s HS i vi dy chuyn ng b thit b x l nc v
p dng sai thu sut thu gi tr gia tng (VAT) vi mt s mt hng nhp
khu.

Theo mt s mt hng phc v sn xut khc c doanh nghip nhp khu

khai bo mc thu 0% v 5% c on kim tra xc nh li mc thu
sut thu VAT l 10% theo ng Biu thu sut thu VAT ph hp vi quy nh
ca Lut thu VAT. iu ny cng khin s thu VAT m doanh nghip phi np
khi nhp khu tng l 2,791 t ng.

Trc vi phm ny, c quan thu quyt nh truy thu thu thng 7/2013 v
c PepsiCco Vit Nam chp hnh vi vic np ngay s thu nhp khu v s
thu VAT thiu. Mc x pht hnh vi vi phm hnh chnh ny c a ra vi
gi tr bng 10% s thu phi np thm, tc l khong trn 700 triu ng.

T con s c th v mc x pht vi phm ca c quan qun l nh nc vi

Pepsico c th ni bi hc lng tham ca doanh nghip FDI thy r. Lut
php Vit Nam c th cha kn k, doanh nghip bng nhiu cch khc nhau
lun lch tuy nhin khi c d lun, truyn thng v c quan qun l vo cuc,
s tht s c phi by...
7 T Huy Ph _ Ramifications

3. Kt lun
http://www.youtube.com/watch?v=fc3qS0moabw
B phim ngn k cu chuyn v c b Mai b bnh ung th mu. Nh ngho, em
ch bit trng ch vo BHYT c cha tr, c tr li trng lp. Nhng em u
bit rng hi vng duy nht ca em tht qu mong manh, bi ngun kinh ph ca
bnh vin ngy mt eo hp do Nh Nc tht thu thu t nhng cng ty lun lch,
trn thu...
B phim c xy dng vi mc tiu cao trch nhim ca doanh nghip i vi
x hi, vi cng ng thng qua ngha v k khai v np thu trung thc.

1. Current consequences
1.1. Difficulty in expansion in Vietnam
Coca-Cola Vietnam proposed to expand production of its Da
Nang-based manufacturing plant in early October, but the citys
Peoples Committee has turned down the demand.
Da Nang has created all necessary conditions for Coca-Cola to establish
investment in the city, but has so far collected modest tax payments
from the company, the authorities said.
So Da Nang will have to review the effectiveness of Coca-Cola Vietnams
projects to consider leasing more land area to the company, they said.
Vo Duy Khuong, deputy chairman of the citys Peoples Committee, said
fankly The city will not approve any expansion proposals if the
companies have engaged in transfer pricing activities,
8 T Huy Ph _ Ramifications

1.2. Public boycott of products

The information that Coca-Cola has not paid any dong in tax over the last
10 years of operating in Vietnam has raised a wave of anger among
Vietnamese.
Coca-Cola seems to turn itself into another Vedan. Vietnamese
consumers will turn their backs to its products.

Vietnamese netizens call on others to boycott Coca-Cola's products

9 T Huy Ph _ Ramifications

Coca cola Vietnam evading tax is one of the most searched phrases on
Google now
10 T Huy Ph _ Ramifications

2. Future consequences
2.1. According to Vietnam laws
Under the law of tax management, there will be an administrative penalty for
failure to comply with tax regulations. Coca Cola may face one to three times
tax evasion penalty
2.2. Lesson learned from history
In 2013, PepsiCo Vietnam, a giant in Vietnams soft drink market, has
become embroiled in a tax scandal.
Vietnams tax authority recently collected tax arrears totaling VND7.4 billion
($352,380) after discovering PepsiCo Vietnam declared incorrect HS codes at
customs for many imported products and applied incorrect value added tax
(VAT) rates on some items

3. Conclusion
To sum up, whether Coca cola has really broken the rules remains yet to be seen,
nevertheless, it should take into consideration the ramifications of transfer
pricing.
11 T Huy Ph _ Ramifications

We are going to wrap up our presentation with a moving video about how the
sum of money businesses should have paid can make a difference to peoples
lives

Mais story: https://www.youtube.com/watch?v=fc3qS0moabw