{"id":1348,"date":"2025-11-22T09:46:11","date_gmt":"2025-11-22T02:46:11","guid":{"rendered":"https:\/\/truongthanhgiang.com\/?p=1348"},"modified":"2025-11-22T09:50:08","modified_gmt":"2025-11-22T02:50:08","slug":"hiep-dinh-tranh-danh-thue-hai-lan-va-xu-the-phap-luat-thue-quoc-te","status":"publish","type":"post","link":"https:\/\/truongthanhgiang.com\/index.php\/2025\/11\/22\/hiep-dinh-tranh-danh-thue-hai-lan-va-xu-the-phap-luat-thue-quoc-te\/","title":{"rendered":"HI\u1ec6P \u0110\u1ecaNH TR\u00c1NH \u0110\u00c1NH THU\u1ebe HAI L\u1ea6N V\u00c0 XU TH\u1ebe PH\u00c1P LU\u1eacT THU\u1ebe QU\u1ed0C T\u1ebe"},"content":{"rendered":"\n<p><strong>1. \u0110\u1eb7t v\u1ea5n \u0111\u1ec1: Nguy c\u01a1 \u0111\u00e1nh thu\u1ebf hai l\u1ea7n trong k\u1ef7 nguy\u00ean h\u1ed9i nh\u1eadp<\/strong><\/p>\n\n\n\n<p>Trong b\u1ed1i c\u1ea3nh to\u00e0n c\u1ea7u h\u00f3a m\u1ea1nh m\u1ebd hi\u1ec7n nay, Vi\u1ec7t Nam \u0111\u00e3 v\u00e0 \u0111ang tr\u1edf th\u00e0nh \u0111i\u1ec3m \u0111\u1ebfn h\u1ea5p d\u1eabn c\u1ee7a d\u00f2ng v\u1ed1n \u0111\u1ea7u t\u01b0 tr\u1ef1c ti\u1ebfp n\u01b0\u1edbc ngo\u00e0i (FDI), th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed xuy\u00ean bi\u00ean gi\u1edbi v\u00e0 c\u00e1c ho\u1ea1t \u0111\u1ed9ng kinh doanh to\u00e0n c\u1ea7u. H\u1ec7 qu\u1ea3 t\u1ea5t y\u1ebfu l\u00e0 nguy c\u01a1 b\u1ecb \u0111\u00e1nh thu\u1ebf hai l\u1ea7n tr\u00ean c\u00f9ng m\u1ed9t kho\u1ea3n thu nh\u1eadp, v\u1eeba t\u1ea1i n\u01b0\u1edbc ngu\u1ed3n thu nh\u1eadp, v\u1eeba t\u1ea1i n\u01b0\u1edbc c\u01b0 tr\u00fa.<\/p>\n\n\n\n<p>Nh\u1eadn di\u1ec7n \u0111\u01b0\u1ee3c th\u00e1ch th\u1ee9c n\u00e0y, Vi\u1ec7t Nam \u0111\u00e3 k\u00fd k\u1ebft h\u01a1n 80 Hi\u1ec7p \u0111\u1ecbnh tr\u00e1nh \u0111\u00e1nh thu\u1ebf hai l\u1ea7n (DTA) v\u1edbi c\u00e1c qu\u1ed1c gia \u0111\u1ed1i t\u00e1c. DTA \u0111\u00f3ng vai tr\u00f2 l\u00e0 c\u00f4ng c\u1ee5 ph\u00e1p l\u00fd quan tr\u1ecdng nh\u1eb1m:<\/p>\n\n\n\n<p>(i) G\u00f3p ph\u1ea7n th\u00fac \u0111\u1ea9y th\u01b0\u01a1ng m\u1ea1i v\u00e0 \u0111\u1ea7u t\u01b0 xuy\u00ean bi\u00ean gi\u1edbi.<\/p>\n\n\n\n<p>(ii) B\u1ea3o v\u1ec7 quy\u1ec1n l\u1ee3i c\u1ee7a doanh nghi\u1ec7p v\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/p>\n\n\n\n<p>(iii) \u0110\u1ea3m b\u1ea3o t\u00ednh minh b\u1ea1ch v\u00e0 c\u00f4ng b\u1eb1ng trong ch\u00ednh s\u00e1ch thu\u1ebf qu\u1ed1c gia.<\/p>\n\n\n\n<p>Tuy nhi\u00ean, vi\u1ec7c \u00e1p d\u1ee5ng \u01b0u \u0111\u00e3i t\u1eeb DTA trong th\u1ef1c t\u1ebf kh\u00f4ng h\u1ec1 d\u1ec5 d\u00e0ng. C\u00e1c doanh nghi\u1ec7p v\u00e0 c\u00e1 nh\u00e2n ph\u1ea3i \u0111\u1ed1i m\u1eb7t v\u1edbi h\u00e0ng lo\u1ea1t y\u00eau c\u1ea7u k\u1ef9 thu\u1eadt kh\u1eaft khe, bao g\u1ed3m: k\u00ea khai, n\u1ed9p h\u1ed3 s\u01a1 \u0111\u00fang h\u1ea1n; ch\u1ee9ng minh t\u01b0 c\u00e1ch c\u01b0 tr\u00fa thu\u1ebf; tu\u00e2n th\u1ee7 c\u00e1c quy t\u1eafc v\u00e0 theo d\u00f5i di\u1ec5n gi\u1ea3i DTA c\u1ee7a t\u1eebng qu\u1ed1c gia v\u00e0 t\u1eebng lo\u1ea1i thu nh\u1eadp. Do \u0111\u00f3, vi\u1ec7c n\u1eafm v\u1eefng ph\u00e1p lu\u1eadt thu\u1ebf qu\u1ed1c t\u1ebf l\u00e0 h\u1ebft s\u1ee9c c\u1ea7n thi\u1ebft \u0111\u1ed1i v\u1edbi c\u00e1c chuy\u00ean gia trong l\u0129nh v\u1ef1c lu\u1eadt v\u00e0 thu\u1ebf.<\/p>\n\n\n\n<p><strong>2. Xu th\u1ebf ph\u00e1t tri\u1ec3n c\u1ee7a ph\u00e1p lu\u1eadt thu\u1ebf qu\u1ed1c t\u1ebf v\u00e0 DTA<\/strong><\/p>\n\n\n\n<p>Ph\u00e1p lu\u1eadt thu\u1ebf qu\u1ed1c t\u1ebf \u0111ang tr\u1ea3i qua nh\u1eefng thay \u0111\u1ed5i l\u1edbn, t\u1ea1o ra \u00e1p l\u1ef1c c\u1eadp nh\u1eadt v\u00e0 n\u1ed9i lu\u1eadt h\u00f3a \u0111\u1ed1i v\u1edbi Vi\u1ec7t Nam:<\/p>\n\n\n\n<p>(i) H\u1ed9i nh\u1eadp s\u00e2u r\u1ed9ng v\u00e0 C\u1eadp nh\u1eadt DTA: Vi\u1ec7t Nam ng\u00e0y c\u00e0ng m\u1edf c\u1eeda v\u00e0 gia nh\u1eadp c\u00e1c kh\u1ed1i th\u01b0\u01a1ng m\u1ea1i l\u1edbn nh\u01b0 CPTPP, EVFTA, RCEP&#8230;. Nhi\u1ec1u DTA \u0111ang \u0111\u01b0\u1ee3c r\u00e0 so\u00e1t v\u00e0 c\u1eadp nh\u1eadt theo m\u1eabu hi\u1ec7p \u0111\u1ecbnh m\u1edbi c\u1ee7a OECD.<\/p>\n\n\n\n<p>(ii) Ch\u1ed1ng x\u00f3i m\u00f2n c\u01a1 s\u1edf thu\u1ebf (BEPS) v\u00e0 thu\u1ebf su\u1ea5t thu\u1ebf t\u1ed1i thi\u1ec3u to\u00e0n c\u1ea7u (GMT):<\/p>\n\n\n\n<p>&#8211; Tr\u01b0\u1edbc xu th\u1ebf nhi\u1ec1u t\u1eadp \u0111o\u00e0n c\u00f4ng ngh\u1ec7, d\u1ecbch v\u1ee5 s\u1ed1, th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed \u0111ang t\u00ecm c\u00e1ch chuy\u1ec3n d\u1ecbch c\u01a1 c\u1ea5u thu\u1ebf to\u00e0n c\u1ea7u, OECD \u0111\u00e3 ph\u00e1t \u0111\u1ed9ng d\u1ef1 \u00e1n BEPS (Base Erosion and Profit Shifting).<\/p>\n\n\n\n<p>&#8211; Vi\u1ec7c \u00e1p d\u1ee5ng c\u01a1 ch\u1ebf GMT (Global Minimum Tax) l\u00e0 m\u1ed9t n\u1ed7 l\u1ef1c \u0111\u1ec3 ch\u1ed1ng l\u1ea1i c\u1ea1nh tranh thu\u1ebf kh\u00f4ng l\u00e0nh m\u1ea1nh.<\/p>\n\n\n\n<p>&#8211; B\u1ed9 T\u00e0i ch\u00ednh Vi\u1ec7t Nam \u0111\u00e3 n\u1ed9i lu\u1eadt h\u00f3a c\u00e1c nguy\u00ean t\u1eafc BEPS, GMT v\u00e0o ph\u00e1p lu\u1eadt Vi\u1ec7t Nam, \u0111\u1ed3ng th\u1eddi c\u01a1 quan thu\u1ebf si\u1ebft ch\u1eb7t ki\u1ec3m so\u00e1t v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft, thu\u1ebf nh\u00e0 th\u1ea7u v\u00e0 d\u1ecbch v\u1ee5 xuy\u00ean bi\u00ean gi\u1edbi.<\/p>\n\n\n\n<p>H\u1ec7 qu\u1ea3 l\u00e0, doanh nghi\u1ec7p v\u00e0 c\u00e1 nh\u00e2n t\u1ea1i Vi\u1ec7t Nam s\u1ebd ng\u00e0y c\u00e0ng c\u1ea7n d\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n v\u00e0 h\u1ed7 tr\u1ee3 ph\u00e1p l\u00fd chuy\u00ean s\u00e2u v\u1ec1 DTA \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o tu\u00e2n th\u1ee7 v\u00e0 t\u1ed1i \u01b0u h\u00f3a chi ph\u00ed thu\u1ebf.<\/p>\n\n\n\n<p><strong>3. Nhu c\u1ea7u t\u01b0 v\u1ea5n v\u00e0 ph\u00e1t tri\u1ec3n ngu\u1ed3n nh\u00e2n l\u1ef1c chuy\u00ean ng\u00e0nh thu\u1ebf qu\u1ed1c t\u1ebf<\/strong><\/p>\n\n\n\n<p>S\u1ef1 ph\u1ee9c t\u1ea1p c\u1ee7a m\u00f4i tr\u01b0\u1eddng thu\u1ebf qu\u1ed1c t\u1ebf k\u00e9o theo nhu c\u1ea7u cao v\u1ec1 c\u00e1c d\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n chuy\u00ean nghi\u1ec7p v\u00e0 ngu\u1ed3n nh\u00e2n l\u1ef1c ch\u1ea5t l\u01b0\u1ee3ng:<\/p>\n\n\n\n<p>&#8211; \u0110\u1ed1i v\u1edbi Doanh nghi\u1ec7p (FDI\/\u0110a qu\u1ed1c gia): Nhu c\u1ea7u t\u01b0 v\u1ea5n, so\u1ea1n h\u1ed3 s\u01a1 mi\u1ec5n\/gi\u1ea3m thu\u1ebf theo DTA, l\u1eadp k\u1ebf ho\u1ea1ch thu\u1ebf h\u1ee3p ph\u00e1p v\u00e0 x\u1eed l\u00fd tranh ch\u1ea5p thu\u1ebf qu\u1ed1c t\u1ebf.<\/p>\n\n\n\n<p>&#8211; \u0110\u1ed1i v\u1edbi C\u00e1 nh\u00e2n: Nhu c\u1ea7u t\u01b0 v\u1ea5n t\u1ed1i \u01b0u thu\u1ebf theo c\u00e1c DTA cho c\u00e1 nh\u00e2n c\u00f3 thu nh\u1eadp xuy\u00ean bi\u00ean gi\u1edbi.<\/p>\n\n\n\n<p>&#8211; Nhu c\u1ea7u Nh\u00e2n s\u1ef1: Nhu c\u1ea7u tuy\u1ec3n d\u1ee5ng nh\u00e2n s\u1ef1 ch\u1ea5t l\u01b0\u1ee3ng cao l\u00e0m vi\u1ec7c trong c\u00e1c t\u1eadp \u0111o\u00e0n \u0111a qu\u1ed1c gia, h\u00e3ng ki\u1ec3m to\u00e1n Big 4, h\u00e3ng lu\u1eadt qu\u1ed1c t\u1ebf t\u1ea1i Vi\u1ec7t Nam ho\u1eb7c \u1edf n\u01b0\u1edbc ngo\u00e0i.<\/p>\n\n\n\n<p>&#8211; Ph\u00e1t tri\u1ec3n ngh\u1ec1 nghi\u1ec7p: Tham kh\u1ea3o c\u00e1c ch\u1ee9ng ch\u1ec9 qu\u1ed1c t\u1ebf nh\u01b0 ADIT, LL.M., CPA, ACCA, CTP, CIMA&#8230; gi\u00fap th\u0103ng ti\u1ebfn v\u00e0 h\u1ed9i nh\u1eadp m\u00f4i tr\u01b0\u1eddng lao \u0111\u1ed9ng qu\u1ed1c t\u1ebf.<\/p>\n\n\n\n<p><strong>4. C\u00e1c d\u1ecbch v\u1ee5 h\u1ed7 tr\u1ee3 DTA ph\u1ed5 bi\u1ebfn<\/strong><\/p>\n\n\n\n<p>\u0110\u1ec3 h\u1ed7 tr\u1ee3 doanh nghi\u1ec7p v\u00e0 c\u00e1 nh\u00e2n v\u01b0\u1ee3t qua c\u00e1c th\u00e1ch th\u1ee9c v\u1ec1 DTA, c\u00e1c d\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n chuy\u00ean ng\u00e0nh th\u01b0\u1eddng t\u1eadp trung v\u00e0o:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u0110\u00e1nh gi\u00e1 kh\u1ea3 n\u0103ng \u00e1p d\u1ee5ng DTA theo t\u1eebng lo\u1ea1i thu nh\u1eadp v\u00e0 t\u1eebng hi\u1ec7p \u0111\u1ecbnh.<\/li>\n\n\n\n<li>H\u1ed7 tr\u1ee3 l\u1eadp h\u1ed3 s\u01a1 xin mi\u1ec5n\/gi\u1ea3m thu\u1ebf v\u1edbi c\u01a1 quan thu\u1ebf.<\/li>\n\n\n\n<li>H\u01b0\u1edbng d\u1eabn ho\u00e0n thi\u1ec7n Gi\u1ea5y ch\u1ee9ng nh\u1eadn c\u01b0 tr\u00fa (COR) h\u1ee3p ph\u00e1p h\u00f3a l\u00e3nh s\u1ef1.<\/li>\n\n\n\n<li>T\u01b0 v\u1ea5n c\u1ea5u tr\u00fac h\u1ee3p \u0111\u1ed3ng ph\u00f9 h\u1ee3p DTA nh\u1eb1m t\u1ed1i \u01b0u h\u00f3a thu\u1ebf.<\/li>\n<\/ul>\n\n\n\n<p><strong>5. K\u1ebft lu\u1eadn<\/strong><\/p>\n\n\n\n<p>Ph\u00e1p lu\u1eadt thu\u1ebf qu\u1ed1c t\u1ebf, \u0111\u1eb7c bi\u1ec7t l\u00e0 DTA, l\u00e0 m\u1ed9t l\u0129nh v\u1ef1c c\u00f3 r\u1ea5t nhi\u1ec1u ti\u1ec1m n\u0103ng ph\u00e1t tri\u1ec3n v\u00e0 gi\u00e1 tr\u1ecb x\u00e3 h\u1ed9i to l\u1edbn. Vi\u1ec7c \u0111\u1ea7u t\u01b0 v\u00e0o chuy\u00ean m\u00f4n DTA kh\u00f4ng ch\u1ec9 g\u00f3p ph\u1ea7n th\u00fac \u0111\u1ea9y m\u00f4i tr\u01b0\u1eddng kinh doanh minh b\u1ea1ch v\u00e0 c\u00f4ng b\u1eb1ng t\u1ea1i Vi\u1ec7t Nam, gi\u00fap Vi\u1ec7t Nam h\u1ed9i nh\u1eadp hi\u1ec7u qu\u1ea3 v\u00e0o kinh t\u1ebf to\u00e0n c\u1ea7u, m\u00e0 c\u00f2n t\u1ea1o ra m\u1ed9t th\u1ebf h\u1ec7 chuy\u00ean gia m\u1edbi \u0111\u1ee7 n\u0103ng l\u1ef1c \u0111\u1ed1i tho\u1ea1i, h\u1ee3p t\u00e1c v\u1edbi qu\u1ed1c t\u1ebf trong l\u0129nh v\u1ef1c thu\u1ebf.\/.<\/p>\n\n\n\n<p>(25-6-2025)<\/p>\n\n\n\n<p>&#8212;<\/p>\n\n\n\n<p>B\u1ea2NG VI\u1ebeT T\u1eaeT<\/p>\n\n\n\n<p>FDI: Foreign Direct Investment (\u0110\u1ea7u t\u01b0 tr\u1ef1c ti\u1ebfp n\u01b0\u1edbc ngo\u00e0i)<\/p>\n\n\n\n<p>DTA: Double Taxation Agreement (Hi\u1ec7p \u0111\u1ecbnh tr\u00e1nh \u0111\u00e1nh thu\u1ebf hai l\u1ea7n gi\u1eefa Vi\u1ec7t Nam v\u00e0 c\u00e1c qu\u1ed1c gia \u0111\u1ed1i t\u00e1c)<\/p>\n\n\n\n<p>CPTPP: Comprehensive and Progressive Agreement for Trans-Pacific Partnership (Hi\u1ec7p \u0111\u1ecbnh \u0110\u1ed1i t\u00e1c To\u00e0n di\u1ec7n v\u00e0 Ti\u1ebfn b\u1ed9 xuy\u00ean Th\u00e1i B\u00ecnh D\u01b0\u01a1ng)<\/p>\n\n\n\n<p>EVFTA: EU-Vietnam Free Trade Agreement (Hi\u1ec7p \u0111\u1ecbnh Th\u01b0\u01a1ng m\u1ea1i t\u1ef1 do Vi\u1ec7t Nam &#8211; Li\u00ean minh ch\u00e2u \u00c2u)<\/p>\n\n\n\n<p>RCEP: Regional Comprehensive Economic Partnership (Hi\u1ec7p \u0111\u1ecbnh \u0110\u1ed1i t\u00e1c Kinh t\u1ebf To\u00e0n di\u1ec7n Khu v\u1ef1c)<\/p>\n\n\n\n<p>OECD: Organisation for Economic Co-operation and Development (T\u1ed5 ch\u1ee9c H\u1ee3p t\u00e1c v\u00e0 Ph\u00e1t tri\u1ec3n Kinh t\u1ebf)<\/p>\n\n\n\n<p>BEPS: Base Erosion and Profit Shifting (D\u1ef1 \u00e1n ch\u1ed1ng x\u00f3i m\u00f2n c\u01a1 s\u1edf thu\u1ebf v\u00e0 chuy\u1ec3n l\u1ee3i nhu\u1eadn b\u1ea5t h\u1ee3p ph\u00e1p, do OECD kh\u1edfi x\u01b0\u1edbng)<\/p>\n\n\n\n<p>GMT: Global Minimum Tax (Thu\u1ebf t\u1ed1i thi\u1ec3u to\u00e0n c\u1ea7u- \u00e1p d\u1ee5ng m\u1ee9c thu\u1ebf t\u1ed1i thi\u1ec3u 15% \u0111\u1ed1i v\u1edbi c\u00e1c t\u1eadp \u0111o\u00e0n \u0111a qu\u1ed1c gia)<\/p>\n\n\n\n<p>BIG4: PwC, EY, Deloitte, KPMG (4 c\u00f4ng ty ki\u1ec3m to\u00e1n v\u00e0 t\u01b0 v\u1ea5n h\u00e0ng \u0111\u1ea7u th\u1ebf gi\u1edbi)<\/p>\n\n\n\n<p>Advanced Diploma in International Taxation (V\u0103n b\u1eb1ng chuy\u00ean s\u00e2u v\u1ec1 thu\u1ebf qu\u1ed1c t\u1ebf do CIOT UK c\u1ea5p)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<\/p>\n\n\n\n<p>LL.M: Master of Laws (Th\u1ea1c s\u0129 Lu\u1eadt, trong \u0111\u00f3 c\u00f3 chuy\u00ean ng\u00e0nh v\u1ec1 Lu\u1eadt thu\u1ebf qu\u1ed1c t\u1ebf)<\/p>\n\n\n\n<p>CPA: Certified Public Accountant (Ch\u1ee9ng ch\u1ec9 K\u1ebf to\u00e1n vi\u00ean C\u00f4ng ch\u1ee9ng)<\/p>\n\n\n\n<p>ACCA: Association of Chartered Certified Accountants (Hi\u1ec7p h\u1ed9i K\u1ebf to\u00e1n C\u00f4ng ch\u1ee9ng Anh Qu\u1ed1c)<\/p>\n\n\n\n<p>CTP: Certified Tax Professional (Ch\u1ee9ng ch\u1ec9 Chuy\u00ean gia thu\u1ebf, m\u1ed9t s\u1ed1 n\u01b0\u1edbc s\u1eed d\u1ee5ng)<\/p>\n\n\n\n<p>CIMA: Chartered Institute of Management Accountants (Hi\u1ec7p h\u1ed9i K\u1ebf to\u00e1n Qu\u1ea3n tr\u1ecb Anh Qu\u1ed1c)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>1. \u0110\u1eb7t v\u1ea5n \u0111\u1ec1: Nguy c\u01a1 \u0111\u00e1nh thu\u1ebf hai l\u1ea7n trong k\u1ef7 nguy\u00ean h\u1ed9i nh\u1eadp Trong b\u1ed1i c\u1ea3nh to\u00e0n c\u1ea7u h\u00f3a m\u1ea1nh m\u1ebd hi\u1ec7n nay, Vi\u1ec7t Nam \u0111\u00e3 v\u00e0 \u0111ang tr\u1edf th\u00e0nh \u0111i\u1ec3m \u0111\u1ebfn h\u1ea5p d\u1eabn c\u1ee7a d\u00f2ng v\u1ed1n \u0111\u1ea7u t\u01b0 tr\u1ef1c ti\u1ebfp n\u01b0\u1edbc ngo\u00e0i (FDI), th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed xuy\u00ean bi\u00ean gi\u1edbi v\u00e0 c\u00e1c 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