Có Thu Nhập Chịu Thuế Không?

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Trước đây, theo quy định tại Thông tư 130/2008/TT-BTC của Bộ Tài chính ngày 26/12/2008, hướng dẫn thi hành Nghị định 124/2008/NĐ-CP ngày 11/12/2008 của Chính phủ về thuế thu nhập doanh nghiệp thì cả doanh nghiệp được thành lập trong nước hay doanh nghiệp được thành lập ở nước ngoài có thu nhập phát sinh từ việc chuyển nhượng vốn của mình trong một doanh nghiệp được thành lập tại Việt Nam thì phải thực hiện kê khai, nộp thuế thu nhập doanh nghiệp với thuế suất là 25%. Thu nhập tính thuế từ việc chuyển nhượng vốn được xác định bằng giá chuyển nhượng (“Giá Chuyển Nhượng”) trừ cho giá mua (“Giá Mua”) của phần vốn chuyển nhượng trừ cho chi phí chuyển nhượng (“Chi Phí Chuyển Nhượng”). Trong đó, Giá Chuyển Nhượng được xác định là tổng giá trị thực tế mà bên chuyển nhượng thu được theo hợp đồng chuyển nhượng. Còn Giá Mua của phần vốn chuyển nhượng được xác định trong hai  trường hợp sau: (1) nếu là chuyển nhượng vốn góp thành lập doanh nghiệp thì Giá Mua là giá trị phần vốn tại thời điểm góp vốn. Trị giá vốn được xác định trên cơ sở sổ sách, hoá đơn, chứng từ kế toán của tổ chức chuyển nhượng vốn tại thời điểm góp vốn và được các bên tham gia doanh nghiệp hoặc tham gia hợp đồng hợp tác kinh doanh xác nhận; và (2) Nếu là phần vốn do mua lại thì Giá Mua là giá trị phần vốn tại thời điểm mua và trong trường hợp này thì giá mua được xác định căn cứ vào hợp đồng mua lại phần vốn góp, chứng từ thanh toán.

Lấy ví dụ, Doanh nghiệp A là một công ty TNHH Việt Nam góp 10 tỷ đồng tham gia góp vốn điều lệ thành lập Doanh nghiệp B, một công ty TNHH 1 thành viên. Sau một thời gian hoạt động, Doanh nghiệp A muốn chuyển nhượng phần vốn góp của mình trong Doanh nghiệp B cho một bên thứ ba là Doanh nghiệp C (cũng là một công ty trong nước) với giá chuyển nhượng là 10 tỷ đồng và chi phí chuyển nhượng (phí luật sư, kiểm toán v.v) là 0 đồng. Như vậy, giả sử vào thời điểm chuyển nhượng, sổ sách kế toán của Doanh nghiệp B cho thấy là Doanh nghiệp A đã góp đủ vốn điều lệ theo giấy đăng ký kinh doanh thì thuế thu nhập doanh nghiệp mà Doanh nghiệp A phải trả trong trường hợp này = (10 tỷ đồng – 10 tỷ đồng – 0 đồng) x 25% thuế TNDN = 0 đồng.

Cũng lấy ví dụ trên nhưng nếu Doanh nghiệp A là một công ty nước ngoài thì việc góp vốn vào Doanh nghiệp B sẽ là bằng tiền ngoại tệ (phổ biến là USD) thay vì tiền đồng (“VNĐ”) vì họ không có tiền VNĐ để góp và vì thế khi chuyển nhượng phần vốn góp trong Doanh nghiệp B cho Doanh nghiệp C (giả sử cũng là một doanh nghiệp nước ngoài) thì việc chuyển nhượng theo thông lệ cũng sẽ bằng tiền USD và vì thế sẽ phát sinh vấn đề chênh lệch tỷ giá giữa thời điểm Doanh nghiệp A góp vốn vào Doanh nghiệp B và thời điểm chuyển nhượng cho Doanh nghiệp C (có thể cách nhau vài tháng đến nhiều năm). Trong trường hợp này, theo Thông tư 130/2008/TT-BTC thì Giá Mua (trị giá vốn) sẽ được xác định trên cơ sở sổ sách, hoá đơn, chứng từ kế toán của tổ chức chuyển nhượng vốn tại thời điểm góp vốn. Theo cách hành văn của Thông tư này có thể dẫn đến cách hiểu rằng Giá Mua sẽ được xác định trên cơ sở sổ sách kế toán của tổ chức chuyển nhượng (Công ty A), thay vì xác định trên cơ sở sổ sách kế toán của tổ chức có vốn được chuyển nhượng (Công ty B). Do là doanh nghiệp nước ngoài nên sổ sách kế toán của Công ty A nói chung sẽ được hạch toán bằng USD. Khi Công ty A góp vốn vào Công ty B với số tiền là x USD (Giá Mua) và giả sử khi Công ty A chuyển nhượng cho Công ty C cũng với Giá Chuyển Nhượng là x USD thì rõ ràng căn cứ theo sổ sách kế toán của Công ty A, không có khoản thu nhập phát sinh (capital gain) ở đây.

Mặc dù vậy, các công văn của Tổng cục thuế hoặc cục thuế địa phương đều hướng dẫn theo hướng là nếu là chuyển nhượng vốn góp thành lập doanh nghiệp thì Giá Mua được xác định trên cơ sở sổ sách, hoá đơn, chứng từ kế toán của tổ chức có vốn được chuyển nhượng (tức là Công ty B). Do vậy sẽ dẫn đến vấn đề, Công ty B là doanh nghiệp được thành lập tại Việt Nam nên sổ sách kế toán của Công ty B trong đa số các trường hợp phải được hạch toán bằng VNĐ, trừ những trường hợp được Bộ Tài chính chấp thuận hạch toán bằng USD. Như vậy, khi Công ty A góp vốn bằng USD vào Công ty B thì Công ty B phải hạch toán số vốn góp đó bằng VNĐ (đây sẽ được xác định là Giá Mua làm cơ sở để tính thuế thu nhập doanh nghiệp trong giao dịch chuyển nhượng vốn). Đến khi Công ty A chuyển nhượng phần vốn góp cho Công ty C với Giá Chuyển Nhượng dù vẫn bằng với số tiền góp vốn ban đầu theo USD, nhưng Giá Chuyển Nhượng đó sẽ được quy đổi theo tỷ giá USD/VNĐ tại thời điểm chuyển nhượng. Như vậy, trong giao dịch này, Giá Chuyển Nhượng tính bằng VNĐ sẽ có chênh lệch (cao hơn) so với Giá Mua tính bằng VNĐ và số tiền phát sinh do chênh lệch tỷ giá đó sẽ được coi là thu nhập của Công Ty A và phải chịu thuế thu nhập doanh nghiệp 25%. Nhiều doanh nghiệp nước ngoài đầu tư vào Việt Nam đã có ý kiến không đồng tình với cách tính này vì họ cho rằng họ đã góp vốn bằng tiền USD, khi chuyển nhượng phần vốn góp thì họ chuyển nhượng nguyên giá bằng USD nên thực tế họ không có thu nhập (capital gain) nên nếu tính thuế thu nhập doanh nghiệp trên số tiền do chênh lệch tỷ giá thì thật không công bằng cho họ.

Bộ Tài chính trong Thông tư 18/2011/TT-BTC ngày 10/02/2011 sửa đổi, bổ sung Thông tư 130/2008/TT-BTC có sửa đổi quy định này như sau: Giá mua của phần vốn chuyển nhượng (giá vốn) được xác định trên cơ sở sổ sách, chứng từ kế toán về vốn đầu tư vào cơ sở kinh doanh của tổ chức, cá nhân chuyển nhượng vốn tại thời điểm chuyển nhượng vốn và được các bên tham gia doanh nghiệp hoặc tham gia hợp đồng hợp tác kinh doanh xác nhận, hoặc kết quả kiểm toán của công ty kiểm toán độc lập đối với doanh nghiệp 100% vốn nước ngoài. Với cách sửa đổi này, Thông tư 18/2011/TT-BTC tiếp tục làm cho người đọc hiểu rằng Giá Mua được xác định trên cơ sở sổ sách kế toán của tổ chức, cá nhân chuyển nhượng vốn. Chính vì vậy mà nhiều nhà đầu tư nước ngoài vui mừng nhận thấy có sự thay đổi trong quy định của Bộ Tài chính. Cụ thể, vẫn ở ví dụ trên, Công ty A hạch toán kế toán số tiền góp vốn vào Doanh nghiệp B bằng ngoại tệ (USD) nên sẽ áp dụng tỷ giá giữa USD và VNĐ tại thời điểm chuyển nhượng vốn để tính Giá Mua.

Tiếp đến, Thông tư 123/2012/TT-BTC ngày 27 tháng 07 năm 2012 (thay thế cho Thông tư 130/2008/TT-BTC và Thông tư 18/2011/TT-BTC) và có hiệu lực từ ngày 10 tháng 09 năm 2012, đã sửa đổi như sau: “Nếu là chuyển nhượng vốn góp thành lập doanh nghiệp, thì Giá Mua là giá trị phần vốn góp trên cơ sở sổ sách, hồ sơ, chứng từ kế toán tại thời điểm chuyển nhượng vốn và được các bên tham gia đầu tư vốn hoặc tham gia hợp đồng hợp tác kinh doanh xác nhận, hoặc kết quả kiểm toán của công ty kiểm toán độc lập đối với doanh nghiệp 100% vốn nước ngoài”. Mặc dù Thông tư 123/2012/TT-BTC không đề cập đến việc Giá Mua được xác định trên sổ sách của tổ chức nào (tổ chức chuyển nhượng vốn hay tổ chức có vốn được chuyển nhượng) như Thông tư 18/2011/TT-BTC nhưng lại làm phát sinh ra hai cách hiểu khác nhau trong việc áp dụng cách tính thuế cho trường hợp này.

Cách hiểu thứ nhất: (được đa số các doanh nghiệp hưởng ứng) suy luận rằng do Giá Mua theo Thông tư 123/2012/TT-BTC được tính tại thời điểm chuyển nhượng vốn thay vì được tính tại thời điểm góp vốn như quy định trong Thông tư 130/2008/TT-BTC trước đây nên sẽ không có sự chênh lệch tỷ giá trong trường hợp này vì Giá Mua và Giá Chuyển Nhượng sẽ cùng sử dụng một tỷ giá quy đổi (tỷ giá giao dịch bình quân trên thị trường ngoại tệ liên ngân hàng). Việc dựa theo sổ sách, chứng từ kế toán mục đích chính là để kiểm tra xem nhà đầu tư đã có góp vốn đầy đủ theo giấy chứng nhận đầu tư/giấy đăng ký kinh doanh chưa mà thôi. Nếu thực tế sổ sách, chứng từ kế toán cho thấy góp chưa đủ thì phần chênh lệch (nếu có) sẽ phải chịu thuế thu nhập doanh nghiệp.

Cách hiểu thứ hai: (thường được một số các cục thuế địa phương hưởng ứng) thì cho rằng thực tế thì ý nghĩa nội dung của Thông tư 130/2008/TT-BTC so với Thông tư 18/2011/TT-BTC và Thông tư 123/2012/TT-BTC về vấn đề này không có gì khác nhau. Theo đó, Giá Mua theo Thông tư 123/2012/TT-BTC sẽ được xác định theo sổ sách, chứng từ kế toán về vốn đầu tư của tổ chức, cá nhân chuyển nhượng vốn trong doanh nghiệp có vốn được chuyển nhượng, mà sổ sách, chứng từ kế toán về vốn đầu tư thường sẽ ghi nhận số tiền góp vốn của nhà đầu tư nước ngoài dưới hai loại tiền tệ là nguyên tệ và bằng tiền VNĐ theo tỷ giá USD/VNĐ tại thời điểm nhận được tiền vốn góp chuyển vào tài khoản vốn dù thực tế là nhận được USD vào tài khoản vốn (Điều 11.1 của Luật Kế Toán 03/2003/QH11 ngày 17 tháng 06 năm 2003 có quy định là đơn vị tính sử dụng trong kế toán là là đồng Việt Nam và chỉ trong trường hợp nghiệp vụ kinh tế, tài chính phát sinh là ngoại tệ (ví dụ như góp vốn bằng ngoại tệ), thì phải ghi cả hai theo nguyên tệ và đồng Việt Nam theo tỷ giá hối đoái thực tế hoặc quy đổi theo tỷ giá hối đoái do Ngân hàng Nhà nước Việt Nam công bố tại thời điểm phát sinh trừ trường hợp pháp luật có quy định khác).

Như vậy, nếu áp dụng theo cách hiểu thứ 2 thì sẽ có phát sinh chênh lệch tỷ giá và số tiền chênh lệch tỷ giá này sẽ chịu thuế thu nhập doanh nghiệp 25%. Điều đó có nghĩa là quy định tại Thông tư 123 về vấn đề xác định Giá Mua trong một giao dịch chuyển nhượng vốn dường như không thay đổi về bản chất so với những văn bản trước đó cho dù có sự thay đổi chút ít về mặt câu chữ. Và do vậy vẫn còn đó sự băn khoăn của các nhà đầu tư nước ngoài về sự không công bằng trong trường hợp chuyển nhượng vốn theo nguyên giá tính trên đồng USD nhưng lại chịu thuế  thu nhập doanh nghiệp từ chuyển nhượng vốn do chênh lệch tỷ giá.

Vậy nhà đầu tư và doanh nghiệp phải hiểu theo cách nào cho đúng?

Nếu bạn cần thêm thông tin để biết công ty chúng tôi có thể hỗ trợ bạn về những vấn đề về Thuế, xin vui lòng liên hệ trực tiếp đến số: +84 (28) 3622 3522 hoặc email cho chúng tôi tại: info@phuoc-associates.com

LS. Nguyễn Hữu Phước — Công ty luật Phước & Các Đồng Sự

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