- Nhu tree: - Luu: VT, TTHT. 2018-pdhoa

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NguyLl Nam Binh

KT. CUC TRU'ONG PHO CUC TRU'

TONG CUC TRUE CONG HOA XA HO! CHU NGH1A VIET NAM CUC THUE TP. HO CHI MINH Doc lap - Ty. do - Hanh phtic

Thanh pho Ho Chi Minh , ng4y atrirr4fp`r2018-

DEN s6:Ng , .

I cr„,,gr. 22 -0i- 2018 Luu,

s6 c--.1 /CT — TTHT V/v Tra I&i cat' hoi

doi thoai doanh nghiep

Kinh Trung Tam xUc tien Thucrng mai va Da"u tu TP. HO Chi Minh

Vim qua Cuc Thue thanh phO CO nhan duck mot so not dung trao doi lien quan yiec quan 1y thue doi voi doanh nghiep có giao dich lien ket cna Hiep hOi Doanh nghiep Nhat Ban do quy Trung tam

Can cd Nghi dinh s6 20/2017/ND-CP ngay 24/02/2017 dia Chinh phu quy dinh ye quan thue doi vori doanh nghiep co giao dich lien ket va Thong tu so 41/2017/TT-BTC ngay 28/04/2017 cila BO Tai chinh htrong dL thuc hien mot so dieu cUa Nghi si , dinh s6 20/2017/ND-CP ngay 24/02/2017 caa Chinh phU quy dinh ye qua ly thue dOi vai doanh nghiep co giao dich lien ket va cac van ban lien quan, Cuc Thue kink gui Trung tarn cac y kien trao doi caa Cuc Thue (dinh kern).

,Cuc Thue TP thong bao Trung tam va Hiep Doanh nghiep Nhat Ban biet de thus hien7"--0,

T'O'ng hop cau hoi Doanh nghiep Nhat Ban gni hoi nghi c of thoai Cuc Thue Tp.HCM ngay 11/05/2018

Cfiu 1:

Tnrang hop nguai nOp thue la cong ty con cua nhieu cong ty me toi cao thuOc cac tap doan da quoc gia khac nhau thi nguai nOp thue phai luu HO sa town cau va Bao cao lgi nhuan lien quoc gia cua tap doan nao trong cac truong hop sau:

1. TS, le gop von la 50%:50% va bao cao tai chinh cua nguai nOp thue khong dugc sir dung de lAp bao cao tai chinh hop nhat cua bat IcS/ tap doan nao, cac tap doan chi sir dung phuang phap von hiru de ghi nhan khodn dau tu vao nguai nOp thue

2. Ty re gop von IA 35%:25%:25%:15% va bao cao tai chinh nguai nOp thue khong dugc sir dung de lap bao cao tai chinh hop nhat cilia bat ky tap doan nao.

Do phAn von gop rat nho, cac tap doan khong sir dung phuang phap von chu so' hire de ghi nhan khoan dau tu vao nguai nOp thue ma chi ghi nhan co tirc nhan dugc (neu co).

Ghi chU: theo quy dinh cua Nhat Ban, neu von dAu tu vao nguai nop thue chiem ty le nho so vai tong tai san cua town tap (loan thi tap doan co the chi ghi nhan co tirc nhan dugc (neu co) tir khoan dau tu nay ma khong hop nhat bao cao tai chinh cung nhu khong sir dung phuang phap von chU so hal de ghi nhan khoan dau tu, du ty le gop von cua tap doan vao nguai nOp thue CO the chiem tren 50%.

Trii loi:

Theo quy dinh tai khoan 2, Dieu 4, TT 41 /201 7/TT-BTC cua BTC:

"2. Ho so. xac dinh gici giao dich lien ket cua nguai nap thue bao gom:

b) HO sa toan cau la cac thong tin ye how clang kinh doanh cua tap doan da quoc gia, chinh Rich va phuang phap xcic dinh gith giao dich lien ket cua tap doan tren town cau va chinh sack phon bo thu nhap va phcin bo cac hoat dOng, chlic nang trong chuoi gia tri cua tap doan theo danh muc cac nai- dung thong tin, tai lieu quy dinh tai Mau SO 03 ban hank kern theo Nghi dinh so 20/2017/ND-CP.

Ngursii nap thue lap va cung cap Ho so town cau cua tap doan da quoc gia nal hop nhat brio cao tai chinh cua ngu-cji nap thue tai Viet Nam theo quy dinh ye che clan ke loan. Trtcong hop ngu6i nOp thue la cong ty con cua nhieu cong ty me thuOc cac tap doan da quoc gia khac nhau va btho cao tai chinh cua nguai nap thue &roc hop nhat vao nhieu tap doan thi nguai nap thue cung cop H6 so loan cau cua tat ca cac tap doan nay.

c).....Tru.ang hop ngu.dri nap thue la cong ty con cua nhieu cong ty me toi cao thuac cac tap doan da quoc gia khcic nhau va btho coo tai chinh cua nguai nop thue

&roc sir dung de lap bao cao tai chinh hop nhat cua nhieu tap cloan thi ngiceri nOp thue heu ban sao Bao cao 191 nhuan lien quoc gia cUct tat ca cac cong ty me toi cao.

Truang hop ngwol nop thue khOng cung cap cluoc Bao cao 19-i nhuan lien quoc gia cua Cong ty me toi cao, ngu-oi nOp thue giai thick 11; do bang van ban kem theo HO sa xac clink gith. giao dich lien ket.

Nhu vay, truang hop da xac clinh Ngutri nOp thue la Cong ty con cila nhieu Cong ty me toi cao theo quy dinh tai Khoan 10, Dieu 4 Nghi dinh so 20/2017/ND-CP thi Ngt.r6i nOp thue phai luu gift he) sa toan cau va Bao cao Igi nhuan lien quoc gia theo quy dinh.

Cau 2:

Neu co phat sinh chi phi lai vay vai Ben lien ket, chi phi lai vay dugc trir khong vugt qua 20% cua tong lai nhuan tix boat Ong kinh doanh cong vai chi phi lai vay, chi phi khau hao trong nguai nOp thue (EBITDA). Truang hop neu EBITDA < 0, chi phi lai vay se bi loai trir toan bO.

Quy dinh nay khi ap dung chua cong bang giCra:

i) cong ty co 100% no vay to Ben dOc lap

Xin not lai cho r5, do la truck tien can xac dinh DN khong co GDLK chit. khong phai DN 100% no vay tit. Ben clOc lap, bai vi neu (kr co GDLK thi vay 100% tic Ben dOc lap van bi khong the 20%.

ii) cong ty CO khoan no vay khong lon voi Ben lien ket

do muc i) cong ty có nc vay tir Ben dOc lap dugc quyen khau nix het chi phi lai vay cho tat ca cac truang hop, trong khi muc ii) viec khau trir bi han mirc tran.

<Cau hoi>

Xin hoi B6 Tai Chinh da co)", dinh soat xet de hieu chinh qui dinh nay?

Trei lai:

- Theo toi duac Net xu hwo -ng toi du. kien BO Tai chinh de nghi situ Luat theo luto.ng khong che ldi vay nham tao su binh clang cho tat ca cac loci hinh doanh nghiep trong nuerc va FDL

Ciu 3:

O Nhat Ban, chi Tap Doan co doanh , thu hap nhat , lan hcm 100 ty Yen (tucrng ducmg 20.000 ty (long Viet nam) yeu cau phai nOp ho so wan cau va bao cao l?i nhuan lien quoc gia cho Co quan Thue Nhat Ban, co nghia la trui:mg hop doanh thu hop nhat 6. dual mirc qui clink nay thi khong yeu cau phai nOp h6 so toan cau va bao cao loi nhuan lien quoc gia.

3.1 Neu cong ty me khong yeu cau phai lap ho so toan cau va bao cao nhuan lien quOc gia, thi cong ty Viet Nam co the dugc mien chuan bi va nap ho sa, bao cao nay khong?

Tra

Nghi clinh 20/201 7/ND -CP hien hanh khong quy dinh mien lap ho so trong trztang hop nay.

3.2 Ca quan Thue Viet Nam co kenh nao de trao doi thong tin ye he so toan cau va bao cao lgi nhuan lien qu6c gia vai Ca quan Thue Nhat Ban chua ?

Viec nay se loai 1)6 thrgc trg ngai lan cho cong ty Viet nam va cat giam nhieu thai gian cho viec thu thap nhfing thong tin nay.

Tra

Chthng raj ghi nhan J") kien nay de bac, cao Tong cuc Thue, Bo Tai chinh.

Cau 4:

Co 3 nha dau to nuac ngoai (cong ty A, cong ty B va cong ty C) c6 von gop trong cong ty Z a Viet Nam. Ca 3 cong ty nay kh6ng bao cao hop nhat vao bat kj , cOng ty toan cau nao. Cong ty A co 60% co phan trong ding ty Z, Cong ty B co 30% co phan va cong ty C co 10% CO phan.

<Cau h6i: Theo Nghi Dinh 20, cong ty nao la cong ty me t6i cao?>

4.1 Cong ty Z co can phai chuan bi bao cao lgi nhuan lien quoc gia cua cOng ty A, cong ty B, hay cong ty C ? (Theo chUng ,toi hieu thi "cong ty Z khong yeu cau phai chuan bi bat kji bao cao lgi nhuAn lien quoc gia nao").

4.2 Neu tra cau hoi 3.1 a tren IA "khOng", thi cong ty Z co yeu cau phai nap ML so 04 khong ?

4.3 Cong ty Z c6 can phai chuan bi ho so' toan cau cua cong ty A, cong ty B hay cong ty C khong ? (Theo chUng toi hieu thi ty Z chi yeu cau chuan bi hos sa toan cau cua cong ty A").

4.4 Truang hop cong ty A khong bi yeu cau.va khong phai lap hO sa toan cau va bao cao Igi nhuAri lien quoc gia theo qui dinh cua quOc gia cua ho, thi cong ty Z co can phai chuan bi ho so toan cau cua cOng ty A khOng?

4.5 Truang hop cong ty B six dung phucrng phap von chi so• hiru cue bao cao hop nhat ket qua kinh doanh cua cOng ty Z, thi cong ty Z CO can phai chuan bi he sa toan cau cua cong ty B?

4.6 Cong ty Z co yeu cau phai chuan bi ha sa toan cau cua cong ty A?

Tra

Theo quy Binh tai Khoan 10, Dieu 4 Nghi dinh sa 20/2017/ND-CP va diem 2c, Di& 4, TT 41/2017/TT-BTC, tru-ang hop A,B,C la Tap darn da quoc gia thi A,B,C la Co) Me toi cao va Cong ty Z can chwin bi ha so torn cau theo guy Binh.

Cfiu 5:

Co 3 nha dau to nu& ngodi (cong ty A, cong ty B va cOng ty C) co von gap trong cong ty Z or Viet Nam. Ca 3 cong ty nay khOng bao cao hop nhat vao bat IcS/ cong ty man cau nao. Cong ty A CO 40% CO phan trong cOng ty Z, C6ng ty B co 30% co phan va cong ty C c6 30% co phan.

<Cau hoi: Theo Nghi Dinh 20, ding ty nao la cong ty me toi cao?>

5.1 Cong ty Z co can phai chuan' bi bao cao lgi nhuan lien quoc gia cUa cong ty A, cong ty B, hay cong ty C? (Theo chting toi hieu thi "cong ty Z khong yeu cau phai chuan bi bat IcS, bao cao loi nhuan lien quoc gia nao")

5.2 Neu tra cau hai 4.1 a tren la "khong", thi cong ty Z co yeu cau phai nOp Mau so 04 khong?

5.3 Cong ty Z co yeu cau phai chuan bi hO so man cau cUa cong ty A, cong ty B hay cong ty C khong? (Theo chimg toi hieu thi "cong ty Z khong can chuan bi bat lcSi ho sa torn cau nao, do bao car tai chanh cua cong ty Z khOng bao cao hop nhat vao bat ky cong ty nap").

Tra loi:

Theo khaan 2c, Dieu 4, Thong tw so 41/2017/TT-BTC co neu..

"2c) Ban sao Bao cao loi nhuan lien quoc gia cu() Cong ty me toi cao tai razor ngoai cua ngu-oi nap thue dtroc lap theo quy dinh ctia phap luat niriic sd tai.

Trtremg hop ngwoi nap thue la cong ty con cita nhieu cong ty me toi , cao thuac coc tap doan da quoc gia khcic nhau via bao cao taichinh ngtreri nap thue cluoc sir dung de lap bao cao tai chinh hop nhot cua nhieu tap loan thi ngtrai nap thue luu ban sao Rao ciao loi nhuan lien quoc gia cua tat ca cac cong ty me tai cao".

Cho nen, truz3eng hop A,B,C la tap loan da quoc gia va boo cao tai chinh caa Z &roc hop nhat yew A,B,C thi Z phthi lu-u sao Btho cao loi nhuan lien quoc gia cua A,B,C.

Cau 6:

£30' nRhi giai thich y nghia cua truang hap ducyc mien lap HO sa xac dinh gia giao dich lien 1(6't.

TrO 161:

Nham muc dich don gian hoa thU tuc ke khai cho nap !hue.

Doanh nghiep khi lap H6 sa xac dinh gia giao dich lien ket can phai tra phi mua Ca sa dir lieu kh6na? Hoac co the nhan du lieu gang tin cay tix nguon nao?

Trii lai:

Ca sa dir lieu khi lap ho sa xac dinh giao dich lien ket cluor quy dinh cu the tai Dieu 9 Nghi clinh so 20/2017/ND -CP:

1. Ca se , dit dung trong ke khai, xac clink gia giao dich lien Vet cita ngwai nOp thue, bao gem:

a) Ca s& chi lieu do cac to chzir kink doanh thong tin cung cap , bao gam thong tin tai chinh va dir lieu cica doanh nghiep do cac to char nay thu th -ap tit cac nguon thong tin cong khai va luu giir, cap nizejt, quern sir dung (sew clay goi la co -s& die- lieu thwang mai );

b) Thong tin dU lieu ciia cac doanh nghiep du-or cong ba cong khai tren thi fru-Ong chzing khoan;

c) Thong tin, dip lieu cong bo tren cac san giao dich hang hoa, dich vu trong nuOr va quoc re-

d) Thong tin do cac ca quan BO, nganh trong ntrac cong bo cong khai hoc cac nguon chinh thirc khac.

Ciu 7:

1. Xin hei ye ke hoach kiern tra thue chuyen gia trong nam nay.

Tra lai:

Nam 2018 viec thanh kiem tra cac DN van binh thwang nhzr cac norm trztac day. Tuy nhien clai val cac DN- GDLK nien (10 tai chinh 2017 se rphai thur hien thanh tra theo cac quy dinh tai ND 20 va TT 41.

2. Tai sao co sU khac nhau ve (lieu kien mien lap H6 sa toan cau giiTra Viet Nam va Nhat Ban.

Tra IN:

Do Luc-it phap, dieu kien kink te, hoan canh cy the titer Viet Nam va NI-at Ban khong giong nhau.

3. Cana ty me va cong ty con tai Viet Nam khong thong What thang quyet town. Nhu very, thai han lap h6 sa chuyen gia can cir theo thai gian quyet town cna cong ty me cluvc khong?

Tra

Thong thuthig cac Cty con tai Viet Nam thtrang co clung nien clo tai chink v61 Co) Me tai ntrac ngoai.

Tuy nhien ne'u nien clO khac nhau thi: Theo khoan 2c, Dieu 4, TT 4 .1 .-

" TritOng hop ngithi nop thue khong cung cap &tor Bao cao loi nhuan hen quoc gia cita Cong ty me tot cao cho ky tinh thue twang fing voi ky guyet town thue cua ngu'&i nop thue, ngtrol nop thui phai cung cop Rao cao loci nhuan lien quoc gia cita Cong ty me 161 cao cita nam tai chink lien ke trwac kj) tinh thue cua nguifi nor ) , thue vet Arial thich if do bang van ban kern theo sa xthe dinh gi6 giao dich lien ket ctia ngicai nOp thue''.