Thuế tối thiểu toàn cầu và ảnh hưởng đến đầu tư quốc tế=Global minimum tax and its impact on international investment

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Tác giả: Văn Hùng Chu, Thị Thanh Hoài Nguyễn

Ngôn ngữ: vie

Ký hiệu phân loại:

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

Mô tả vật lý: tr.13-16

Bộ sưu tập: Metadata

ID: 476608

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In the context of some countries, especially emerging and developing countries, increasing the attraction of foreign direct investment (FDI), mainly based on tax and fee incentives, even "competing to the bottom". Tax incentives in countries have created opportunities for multinational corporations to take advantage of management loopholes to evade taxes through acts of eroding the tax base or transfer pricing, transferring profits from places with high tax rates to places with low tax rates. This has a negative impact on the state budget revenue of countries, so cooperation and consensus among countries are needed to protect revenue sources. Countries participating in the Joint Cooperation Forum (IF) have agreed to set a global minimum corporate income tax rate to prevent multinational corporations from transferring profits to countries with low tax rates to avoid income tax. The article briefly introduces the content of the global minimum tax, and also points out the impact on attracting foreign direct investment and international investment.Trong bối cảnh một số nước, đặc biệt là các nước mới nổi và đang phát triển tăng cường thu hút đầu tư trực tiếp nước ngoài (FDI), chủ yếu dựa trên các ưu đãi về thuế, phí, thậm chí còn “cạnh tranh xuống đáy”. Chính sách ưu đãi thuế tại các quốc gia đã tạo cơ hội cho các tập đoàn đa quốc gia tận dụng các kẽ hở quản lý để trốn thuế thông qua những hành vi gây xói mòn cơ sở tính thuế hoặc chuyển giá, chuyển lợi nhuận từ nơi có thuế suất cao sang nơi có thuế suất thấp. Điều này có ảnh hưởng không tốt đến thu ngân sách nhà nước của các quốc gia, do vậy cần có sự hợp tác, đồng thuận của các nước trong việc bảo vệ nguồn thu. Các nước tham gia Diễn đàn hợp tác chung (IF) đã thống nhất, đặt ra mức thuế thu nhập doanh nghiệp tối thiểu toàn cầu nhằm ngăn các công ty đa quốc gia chuyển lợi nhuận sang quốc gia có thuế suất thấp để tránh thuế thu nhập. Bài viết giới thiệu tóm tắt nội dung của thuế tối thiểu toàn cầu, đồng thời nêu ảnh hưởng đến thu hút vốn đầu tư trực tiếp nước ngoài, đến đầu tư quốc tế.

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