Giải pháp thu hút FDI của Việt Nam khi áp dụng thuế tối thiểu toàn cầu=Vietnam's solution to attract FDI when applying global minimum tax

0 Người đánh giá. Xếp hạng trung bình 0

Tác giả: Đào Tùng Nguyễn

Ngôn ngữ: vie

Ký hiệu phân loại:

Thông tin xuất bản: Nghiên cứu Tài chính Kế toán, 2024

Mô tả vật lý: tr.5-8

Bộ sưu tập: Metadata

ID: 241808

Thêm vào giỏ

Việt Nam luôn được đánh giá là một nền kinh tế năng động, có sức hút đối với nhiều nhà đầu tư nước ngoài. Các thành công trong thu hút FDI trong những năm qua đã cho thấy Việt Nam thực sự là điểm đến hấp dẫn. Một trong những yếu tố mang đến thành công và sức hút FDI của Việt Nam trong nhiều năm, đó chính là những ưu đãi về thuế. Tuy nhiên, từ 2024 Việt Nam chính thức tham gia thực hiện thuế tối thiểu toàn cầu và cũng chính vì thế mà lợi thế về thuế trong thu hút FDI của Việt Nam không như trước. Mục tiêu bài viết hướng tới, đó là đề xuất các giải pháp vừa mang tính cấp bách, vừa mang tính chiến lược cho Việt Nam để Việt Nam tiếp tục duy trì sức hút, sức hấp dẫn đối với nhiều nhà đầu tư nước ngoài kể cả khi Thuế tối thiểu toàn cầu được áp dụng.Vietnam has always been considered a dynamic economy, attractive to many foreign investors. The success in attracting FDI in recent years has shown that Vietnam is truly an attractive destination. One of the factors that has brought success and FDI attraction to Vietnam for many years is tax incentives. However, since 2024, Vietnam has officially participated in the implementation of the Global Minimum Tax, and that is why Vietnam's tax advantages in attracting FDI are not as before. The goal of this article is to propose solutions that are both urgent and strategic for Vietnam so that Vietnam can continue to maintain its attractiveness and appeal to many foreign investors even when the Global Minimum Tax is applied.

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