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With the policy of opening up investment to encourage and attract investment, in recent years, the amount of foreign direct investment (FDI) poured into Vietnam has increased, contributing significantly to economic development. the society of our country. In particular, multinationals always account for a significant proportion.
According to statistics from the Ministry of Planning and Investment, the FDI sector has become an important part of the Vietnamese economy, contributing about 20% of GDP, about 45% of output. industry and a quarter of the total annual social investment.
In a recent State Audit workshop on transfer pricing, MSc. Tran Khanh Hoa, Director General of the State Audit Department, once shared the identification and implementation of solutions to deal with transfer pricing in Vietnam began to be considered in early 2010 and became a hot issue. in the public opinion from around 2012. Through the transfer pricing of the FDI enterprises such as Cocacola, PepsiCo, Metro supermarket system, BigC … with the specific signs such as: regularly reported losses for many years but still To further expand the scale of production and business; The rate of return on sales is negligible; The contribution to the state budget is low, while the total investment and the investment budget are quite high.
To clarify these assumptions, MSc. Tran Khanh Hoa continued to point out signs of transfer when the company has the following symptoms: Loss over 3 years or negative equity but still operating and increasing revenue, increasing the size of the enterprise; There are insignificant business results, but there is always financial support from loans of affiliated companies, parent companies or other parties contributing capital or investing; Companies with only one or few customers for many years continuously sell their products only at the cost of production; The same goods and services in the enterprise but the selling price of the domestic market is higher than the export price; The Company has receivables, payable for many years without payment but there are still arising transactions; Origin of goods with participation from three different countries.
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