Cuộc Chơi Chưa Bình Đẳng (Phần 1)

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Trong thời gian gần đây, có khá nhiều bài viết của các tác giả trong nước phân tích nguyên nhân tại sao một số nhà thầu nước ngoài (“NTNN”) thường thắng thầu các công trình xây dựng tại Việt Nam. Theo các bài báo này, một trong những nguyên nhân chính của việc này chính là do Luật Đấu Thầu của Việt Nam có quy định là dự án có vốn đầu tư của Nhà Nước từ 30% trở lên cho mục tiêu đầu tư phát triển thì phải tiến hành đấu thầu[1]. Mà đã đấu thầu thì một số NTNN có nhiều khả năng thắng thầu hơn vì họ thường bỏ thầu với giá rẻ đến mức mà khó có nhà thầu trong nước nào có thể bỏ thầu rẻ hơn. Dù bỏ thầu giá rẻ như vậy nhưng họ dường như vẫn có lãi vì họ được cho là thường sử dụng các công nghệ cũ, lạc hậu hay đã hết thời gian khấu hao theo quy định, thuê mướn nhân công rẻ tại các vùng nông thôn ở nước họ, sử dụng nguyên vật liệu kém chất lượng v.v.

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Bài viết này cũng muốn đưa thêm một yếu tố nữa mà dường như cũng góp phần không nhỏ trong việc làm cho giá bỏ thầu của NTNN nói chung rẻ hơn so với giá bỏ thầu của nhà thầu trong nước. Yếu tố đó chính là phương pháp tính thuế áp dụng cho NTNN khi thực hiện các dự án xây dựng tại Việt Nam có khác hơn so với phương pháp tính thuế áp dụng cho nhà thầu trong nước.

Như chúng ta đã biết, nhà thầu trong nước muốn tham gia đấu thầu các dự án xây dựng có vốn Nhà Nước theo quy định phải là các pháp nhân được thành lập theo Luật Doanh Nghiệp hiện hành[2]. Theo quy định về thuế giá trị gia tăng (“GTGT”) và thuế thu nhập doanh nghiệp (“TNDN”) của Việt Nam thì các doanh nghiệp trong nước (bao gồm cả các doanh nghiệp có vốn đầu tư nước ngoài được thành lập tại Việt Nam) thông thường sẽ phải đóng thuế GTGT ở mức thuế suất 10% (trừ một vài hàng hóa, dịch vụ được áp dụng mức thuế GTGT 5%) và thuế TNDN ở mức thuế suất 25% trên thu nhập chịu thuế (tức là doanh thu trừ chi phí), trừ một số doanh nghiệp được hưởng ưu đãi thuế TNDN. Đây có thể được xem là cách đóng thuế GTGT và thuế TNDN duy nhất áp dụng cho các doanh nghiệp trong nước. Hãy làm một ví dụ nhỏ, một doanh nghiệp trong nước trúng thầu một công trình xây dựng có vốn Nhà Nước với giá trúng thầu (bao gồm dịch vụ xây dựng, lắp đặt có bao thầu nguyên vật liệu và máy móc, thiết bị đi kèm công trình xây dựng) là 1.000 đồng + 100 đồng thuế GTGT (10%) và doanh nghiệp trong nước đó phải bỏ ra một khoản chi phí để thực hiện công việc nhận thầu là 800 đồng (bao gồm chi phí máy móc, thiết bị nguyên vật liệu (450 đồng), chi phí nhân công (200 đồng), chi phí quản lý doanh nghiệp (100 đồng) và các chi phí khác (50 đồng) v.v.) thì thu nhập chịu thuế TNDN của doanh nghiệp đó sẽ là 1.000 đồng – 800 đồng = 200 đồng và phải trả số thuế TNDN là 50 đồng (25%). Phần lời 150 đồng để chia cổ tức cho các thành viên góp vốn. Nếu các thành viên góp vốn/cổ đông của doanh nghiệp đó là cá nhân thì số tiến 150 đồng lãi này còn phải chịu thêm 5% thuế thu nhập cá nhân khi chia số tiền lợi tức sau thuế ấy. Vậy số tiền còn lại sau cùng mà các thành viên góp vốn/cổ đông được hưởng chỉ là 142.5 đồng.

Trong khi đó, nếu là NTNN (là một pháp nhân được thành lập theo pháp luật nước ngoài) thì họ có nhiều sự chọn lựa hơn trong việc thực hiện nghĩa vụ thuế tại Việt Nam. Cụ thể, nếu họ muốn tạo thương hiệu và tính chuyện làm ăn lâu dài ở Việt Nam, họ có thể thành lập công ty con tại Việt Nam (subsidiary) để thực hiện dự án đã trúng thầu và công ty con của họ sẽ trở thành doanh nghiệp trong nước. Trong trường hợp đó thì sẽ không có sự khác biệt về việc thực hiện nghĩa vụ thuế của công ty con so với các doanh nghiệp trong nước khác như đã nói ở trên.

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Ngược lại, nếu không muốn thành lập công ty con tại Việt Nam thì NTNN sẽ hoạt động kinh doanh tại Việt Nam với tư cách pháp lý như là một NTNN và sẽ nộp thuế nhà thầu (foreign contractor withholding tax) tại Việt Nam (thuế nhà thầu là sự kết hợp của hai loại thuế GTGT và thuế TNDN). Chi tiết hơn, việc đóng thuế nhà thầu của NTNN tại Việt Nam lại được chia ra thành ba phương pháp nhỏ và NTNN, tùy theo việc họ tự điều chỉnh để thỏa mãn các yêu cầu của pháp luật thuế, được quyền chọn lựa xem nên nộp thuế nhà thầu theo phương pháp nào mà phù hợp và có lợi cho họ nhất, cụ thể:

1. Phương pháp nộp thuế GTGT theo phương pháp khấu trừ và nộp thuế TNDN trên cơ sở kê khai doanh thu, chi phí để xác định thu nhập chịu thuế

Để có thể áp dụng phương pháp này, NTNN cần thỏa mãn cả ba điều kiện đó là: (i) NTNN phải có cơ sở thường trú tại Việt Nam[3]; (ii) thời hạn kinh doanh của NTNN tại Việt Nam theo hợp đồng nhà thầu, hợp đồng nhà thầu phụ từ 183 ngày trở lên kể từ ngày hợp đồng nhà thầu, hợp đồng nhà thầu phụ có hiệu lực; và (iii) NTNN áp dụng chế độ kế toán Việt Nam. Theo phương pháp này, NTNN sẽ đăng ký thuế GTGT, được mua hóa đơn GTGT để xuất cho chủ đầu tư Việt Nam và thực hiện việc kê khai thuế GTGT tương tự như một pháp nhân được thành lập tại Việt Nam. Thuế TNDN của NTNN trong trường hợp này cũng sẽ được tính trên cơ sở doanh thu trừ chi phí tương tự như một pháp nhân được thành lập tại Việt Nam. Như vậy, thuận lợi duy nhất của phương pháp này nếu so với việc thành lập công ty con tại Việt Nam là NTNN có thể khấu trừ thuế GTGT đầu vào từ các nhà cung cấp hàng hóa, dịch vụ cho họ mà được thành lập tại Việt Nam nhưng lại không phải tốn kém với các chi phí quản lý doanh nghiệp (100 đồng như ví dụ ở trên, trong trường hợp thành lập công ty con tại Việt Nam).

 2. Phương pháp nộp thuế GTGT theo phương pháp tính trực tiếp trên GTGT và nộp thuế TNDN theo tỷ lệ phần trăm tính trên doanh thu (còn gọi là phương pháp khoán)

Nếu NTNN nào không thể thỏa mãn một trong ba điều kiện được nêu ở phương pháp thứ nhất thì sẽ đóng thuế GTGT và TNDN khoán trên cơ sở tỷ lệ phần trăm tính trên doanh thu tùy theo loại hàng hóa, dịch vụ mà NTNN cung cấp. Chủ đầu tư Việt Nam sẽ kê khai, nộp thay thuế nhà thầu cho NTNN.

Theo quy định, việc cung cấp dịch vụ chung sẽ nộp thuế GTGT là 5% và thuế TNDN là 5%. Việc cung cấp dịch vụ xây dựng, lắp đặt có bao thầu nguyên vật liệu hoặc máy móc, thiết bị đi kèm công trình xây dựng thì nộp thuế GTGT là 3% và thuế TNDN là 2%. Trong khi đó, nếu cung cấp dịch vụ xây dựng, lắp đặt không bao thầu nguyên vật liệu hoặc máy móc, thiết bị đi kèm công trình xây dựng thì đóng thuế GTGT là 5% và thuế TNDN là 2% với điều kiện hợp đồng NTNN ký kết không tách riêng được giá trị của hoạt động xây dựng, lắp đặt và giá trị máy móc thiết bị đi kèm công trình xây dựng được cung cấp.

Hai thuận lợi chính của phương pháp này là: (i) số thuế GTGT mà NTNN phải trả sẽ được xem là thuế GTGT đầu vào của chủ đầu tư Việt Nam và vì thế nó sẽ không còn là một khoản chi phí cho NTNN; (ii) NTNN không cần phải duy trì hệ thống kế toán Việt Nam, không phải kê khai thuế GTGT hàng tháng. Trong trường hợp này, NTNN giảm được các chi phí quản lý doanh nghiệp. Điều bất lợi duy nhất của phương pháp này là NTNN không thể khấu trừ thuế GTGT đầu vào từ các nhà cung cấp hàng hóa và dịch vụ tại Việt Nam. Lấy ví dụ của phương pháp đầu tiên cho trường hợp này thì có thể thấy rằng nếu doanh thu theo hợp đồng là 1.000 đồng (sẽ không tính thuế GTGT lên dịch vụ cung cấp cho chủ đầu tư Việt Nam vì NTNN không đăng ký thuế GTGT) thì số thuế GTGT và thuế TNDN khoán mà NTNN phải nộp chỉ là 50 đồng tương đương với 5% doanh thu (bao gồm 3% thuế GTGT và 2% thuế TNDN) trong đó thì 30 đồng (tương đương với 3% thuế GTGT) lại được xem là thuế GTGT đầu vào của chủ đầu tư Việt Nam nên sẽ không được xem là chi phí. Vậy thì tổng chi phí thuế cho NTNN trong ví dụ này chỉ có 20 đồng thôi.

3. Phương pháp kết hợp giữa phương pháp thứ nhất và phương pháp thứ hai, tức là nộp thuế GTGT theo phương pháp khấu trừ và nộp thuế TNDN theo tỷ lệ phần trăm tính trên doanh thu tính thuế (còn gọi là phương pháp kết hợp).

Để có thể áp dụng phương pháp này, NTNN cũng phải thỏa mãn cả ba điều kiện đó là: (i) NTNN phải có cơ sở thường trú tại Việt Nam; (ii) Thời hạn kinh doanh tại Việt Nam theo hợp đồng nhà thầu, hợp đồng nhà thầu phụ từ 183 ngày trở lên kể từ ngày hợp đồng nhà thầu, hợp đồng nhà thầu phụ có hiệu lực; và (3) NTNN tổ chức hạch toán kế toán theo quy định của pháp luật về kế toán và hướng dẫn của Bộ Tài chính. Thuận lợi của phương pháp kết hợp này là NTNN có thể khấu trừ thuế GTGT đầu vào từ các nhà cung cấp hàng hóa và dịch vụ cho họ được thành lập tại Việt Nam và được tính thuế GTGT đối với dịch vụ cung cấp cho chủ đầu tư Việt Nam nên hầu như họ không phải nộp thuế GTGT.  Thêm vào đó, với cách nộp thuế TNDN theo tỷ lệ phần trăm tính trên doanh thu thì họ sẽ giảm thiểu các chi phí quản lý doanh nghiệp và quan trọng hơn cả là trong một số trường hợp (ví dụ như tỷ suất lợi nhuận trên vốn thực hiện công trình xây dựng cao) thì việc nộp thuế TNDN theo mức khoán doanh thu sẽ có thể thấp hơn nhiều so với nộp thuế theo mức thuế suất 25% trên thu nhập chịu thuế (lấy doanh thu trừ chi phí). Lấy ví dụ ở trên cho trường hợp này thì chúng ta thấy rằng nếu doanh thu vẫn là 1.000 đồng và chi phí là 800 đồng thì số thuế TNDN mà NTNN phải đóng vẫn chỉ là 20 đồng, tương đương với 2% thuế TNDN trên doanh thu tính thuế.

Ngoài ba phương pháp nộp thuế được nêu ở trên, quy định về thuế nhà thầu cũng tạo điều kiện cho NTNN thương lượng với chủ đầu tư Việt Nam xin tách hợp đồng thắng thầu ra thành nhiều hợp đồng để hưởng thêm các thuận lợi về thuế. Theo quy định hiện hành, các tổ chức, cá nhân nước ngoài thực hiện việc cung cấp hàng hoá cho các tổ chức, cá nhân Việt Nam mà không kèm theo các dịch vụ được thực hiện tại Việt Nam như dưới các hình thức như giao hàng tại cửa khẩu nước ngoài hay tại cửa khẩu Việt Nam cũng như trường hợp các tổ chức, cá nhân nước ngoài có thu nhập từ các dịch vụ được cung cấp và tiêu dùng ngoài Việt Nam sẽ nằm ngoài đối tượng chịu thuế nhà thầu. Dựa trên cơ chế này, các NTNN sẽ thương lượng với chủ đầu tư Việt Nam tách nội dung hợp đồng tổng thầu thành nhiều hợp đồng nhỏ trên thực tế. Thí dụ: một hợp đồng cung cấp hàng hóa (ví dụ như máy móc, thiết bị nhưng không bao gồm việc cung cấp dịch vụ hỗ trợ (như lắp đặt, bảo trì) và được giao hàng tại cửa khẩu nước ngoài hay cửa khẩu Việt Nam – giá trị hợp đồng này sẽ không phải chịu thuế nhà thầu. Ngoài ra, kết hợp với lợi thế từ Hiệp định tránh đánh thuế hai lần (“Hiệp định”) (Việt Nam đã ký Hiệp định với hơn 60 quốc gia), NTNN thương lượng thêm một hợp đồng cung cấp dịch vụ (như dịch vụ thiết kế, tư vấn xây dựng) ký kết giữa chủ đầu tư tại Việt Nam và một pháp nhân khác trong cùng tập đoàn của NTNN mà có trụ sở tọa lạc tại một trong những nước Việt Nam có ký Hiệp định. Theo tinh thần chung của các Hiệp định thì nếu như NTNN đó không có cơ sở thường trú tại Việt Nam theo định nghĩa về “cơ sở thường trú” được quy định trong Hiệp định thì NTNN đó có thể xin được miễn phần thuế TNDN phải nộp đối với các dịch vụ cung cấp ở nước ngoài cho chủ đầu tư tại Việt Nam. Và sau cùng là một hợp đồng cung cấp các dịch vụ trong nước (bảo trì, lắp đặt…) sẽ chịu thuế nhà thầu nhưng hợp đồng sẽ được thiết kế với giá trị nhỏ và NTNN sẽ cân nhắc áp dụng một trong ba phương pháp tính thuế như trên để giảm thêm số thuế nhà thầu phải đóng tại Việt Nam.

Như vậy, có thể nói là NTNN, tùy theo tỉ suất lợi nhuận trên giá trị hợp đồng thầu và/hoặc tỷ lệ phần trăm giá trị hợp đồng dành cho việc phải mua sắm hàng hóa, dịch vụ tại Việt Nam cho công trình nhận thầu mà chọn một trong các phương pháp chịu thuế ở trên cho phù hợp với lợi ích của họ và như vậy vô hình chung họ sẽ có nhiều thuận lợi về thuế hơn so với các doanh nghiệp trong nước và do đó góp phần không nhỏ trong việc giảm giá chào thầu để họ có thể thắng thầu khá dễ dàng tại Việt Nam.

Một trong những giải pháp mà các nhà hoạch định chính sách Việt Nam cần cân nhắc là xem xét việc giảm các phương pháp tính thuế mà các NTNN được lựa chọn khi thực hiện các công trình xây dựng tại Việt Nam và/hoặc xem xét các mức thuế khoán để làm sao không có sự quá chênh lệnh giữa các cách thức tính thuế để tránh việc các NTNN lợi dụng để giảm số thuế phải nộp tại Việt Nam làm thất thu ngân sách Nhà Nước và góp phần làm sai lệch mục đích tốt đẹp của quy định đấu thầu, ảnh hưởng xấu đến việc cạnh tranh lành mạnh của các doanh nghiệp trong nước.

[1] Khoản 1 Điều 1 Luật Đấu thầu

[2] Khoản 18, Điều 4 Luật đấu thầu 2005

[3] Cơ sở thường trú của doanh nghiệp nước ngoài là cơ sở sản xuất, kinh doanh mà thông qua cơ sở này, doanh nghiệp nước ngoài tiến hành một phần hoặc toàn bộ hoạt động sản xuất, kinh doanh tại Việt Nam mang lại thu nhập, bao gồm: – Chi nhánh, văn phòng điều hành, nhà máy, công xưởng, phương tiện vận tải, hầm mỏ, mỏ dầu, khí hoặc địa điểm khai thác tài nguyên thiên nhiên khác tại Việt Nam; – Địa điểm xây dựng, công trình xây dựng, lắp đặt, lắp ráp; – Cơ sở cung cấp dịch vụ, bao gồm cả dịch vụ tư vấn thông qua người làm công hay một tổ chức, cá nhân khác; – Đại lý cho doanh nghiệp nước ngoài;- Đại diện tại Việt Nam trong trường hợp là đại diện có thẩm quyền ký kết hợp đồng đứng tên doanh nghiệp nước ngoài hoặc đại diện không có thẩm quyền ký kết hợp đồng đứng tên doanh nghiệp nước ngoài nhưng thường xuyên thực hiện việc giao hàng hoá hoặc cung ứng dịch vụ tại Việt Nam.

Luật sư Nguyễn Hữu Phước – Công ty luật Phước & Partners

918 Bình luận

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