Ngành công nghiệp ô tô Việt Nam sau 20 năm: Thực trạng và Giải pháp

HGHltNClTU-TRAO DOl ''vIvC<br /> <br /> <br /> <br /> Hgaiili ciBB nuliijp i l i llltl Han say 20 niiiii:<br /> THvt THAMG VA oiAi ?m<br /> • Th.S DINH VAN TRUNG ngodi, trong dd cd 11 lien cdng nghidp nay. De lam ro thvfc<br /> doanh dd boat dpng vd hien trang cua ngdnh nay, chung ta<br /> dang boat dpng. Trong nvfdc, se nhin nhdn trdn 3 khia canh;<br /> gdnh cong nghiep o Chinh phd cung cd rieng nhifng Qui mo DN; Cong nghe vd qui<br /> <br /> <br /> N to Viet Nam chinh<br /> thifc dvfdc khai sinh<br /> tif ndm 1991 vdi svf ra ddi cda 2<br /> chinh sdch v l ddu tvf, ifu ddi<br /> ddu tif, chinh sdch vd vdn vd<br /> cong nghe nhdm khuyen khich<br /> trinh sdn xuat; Cd cdu vd sd<br /> Ivfpng sdn pham.<br /> Theo thdng ke, bien nay<br /> Cty lien doanh ddu tien Id ddu tif phdt trien cdng nghiep o chung ta cd 11 lien doanh sdn<br /> Mekong oto vd lien doanh oto to. Td't cd nhifng chinh sdch dd xudt, lap rdp o to vd hdn 30 DN<br /> Hod Binh. Sau 20 n a m , Viet dd cd bdn phdt huy t a c dung trong nifdc cung tham gia linh<br /> Nam da cd 11 DN sdn xuat, lap trong giai doan ddu, tao ra vvfc sdn xudt ndy. Trong sd cdc<br /> rdp o to cd vdn ddu tif trvfc tie'p xung life thuc day ngdnh cong DN sdn xuat, lap rdp 6 to dang<br /> nvfdc ngodl (FDI) vd khodng 30 nghiep o to hinh t h d n h vd di boat dpng, hiep hpi cdc nhd sdn<br /> DN npi dla dang boat dpng vdl vdo boat dpng vdi cdc cam ket xuat o to Viet Nam (VAMA) dvfdc<br /> tdng cong suat thiet ke len d e n c h a t che v l ddu tvf vd chuyen coi Id ndng cdt cua ngdnh. Hiep<br /> hdn 500.000 x e / n a m . Vdl vl tri giao cong nghe, ve chien Ivfdc hpi bao gom 18 DN, trong dd cd<br /> dvfdc xdc dinh Id ngdnh cong npi dia h d a vd cdc qui dinh 12 DN FDI vd 6 DN npi dia vdi<br /> nghiep t h e n chdt trong chien khdc n h a m xdy difng mpt cong suat thiet ke gdn 350.000<br /> Ivfdc p h d t t r i e n cong nghiep ngdnh cong nghiep o to mang xe/ndm. Todn bp diSn bien cua<br /> chung, 20 n d m qua n g a n h cong dau a n Viet Nam. ngdnh s a n xuat o to hodn todn<br /> nghiep o to n h d n dvfdc svf bdo Nhin lai 20 ndm phdt trien, phu thupc vdo VAMA. Hiep hpi<br /> hp todn p h a n cvia Nha midc, vdi n g a n h cPng nghiep 6 to Viet cdc nhd sdn xuat o to Viet NEUH<br /> m u c dich tao r a mpt ngdnh Nam dd thvfc svf ddp ifng dvfdc ky dd hpi tu gdn nhvf todn bp cdc<br /> cong nghiep cd gld tri kinh ti vpng cua Ddng va Nhd nvfdc DN ldn, trpng yeu trong linh vvfc<br /> xd hpi to ldn, ed sdc c a n h tranh chvfa? Neu trd Idi cdu hdi ndy sdn xuat lap rdp o to, bao gdm<br /> vd tao r a dau a n rieng v l ngdnh trong mdi quan he so sdnh vdi cd cdc DN FDI, DN cd sd hifu<br /> cong nghiep Vidt Neim. cdc nvfdc Idng gieng vd trong vdn nhd nvfdc, DN cd phdn, DN<br /> Xudt p h d t td nhifng dinh nhifng gid tri cd bdn cua mpt tvf nhdn. Hiep hpi Id ndi tap hpp<br /> hvfdng chinh sdch do, chung ta nganh cong nghiep, thi cdu trd y kien vd quan d l l m cua cdc DN<br /> dd md cda ddn n h a n r a t n h i l u Idi Id chvfa. D l bleu ro v l van d l sdn xuat 6 to trong nvfdc ldm ddi<br /> cdc DN s d n xuat o to nvfdc tren, chung ta hay ciing nhau trpng vdl nhu cdu NK xe ngay<br /> ngodi vdo Viet Nam, ddng thdi nhin lai nhifng gla tri dat difpc cdng ldn tren thl trvfdng.<br /> cho p h e p cdc DN trong nvfdc sau 20 n a m qua bdc tranh tdng V6 qui m o DN, Viet Nam dd<br /> m a n h d a n ddu tvf p h d t t r i i n the v l thvfc trang "Nganh cdng cd svf t h a m gia cda hdu he't cdc<br /> cdng nghiep d to mpt cdch da nghiep o td Viet Nam'<br /> hdng xe ndi tieng t r e n the' gidi<br /> dang, phong phu. Trong vdng 5 Hal mvfdi n a m qua la khodng nhvf Mercedes-Benz, Toyota,<br /> n d m (tif 1991 d e n 1996), Viet thdi gian du de chung ta cd the Honda, Hyundai, GM, Ford,<br /> Nam da cap p h e p ddu tvf cho 14 nhin nhdn, ddnh gid t a t cd Hino... Ben c a n h cdc Cty<br /> lien doanh s d n xuat o td nvfdc nhiJng van d l ddt ra cho ngdnh FDI, Chinh phd cung t a p<br /> <br /> MM 85 8/2012 19<br /> ^ NBHItN cdu-TRAO Dtfl<br /> <br /> trung phdt trien mpt sd<br /> Cty Nhd nvfdc vdi qui mP ldn<br /> n h d m lam ddl trpng gdp vdn<br /> cung ddi tac nvfdc ngoai, ddng<br /> thdi tvf van dpng d l cd the xay<br /> dvfng difdc ngdnh cong nghiep o<br /> td ridng ciia Vlet Nam. Tuy<br /> nhien, d i l u nay vP tinh da pha<br /> vd n h i l u d i l u kien quan trpng<br /> d l cong nghiep 6 to phat Irien.<br /> Viet Nam cd qua nhilu DN sdn<br /> xudt lap rdp o to, trong khi dd<br /> dung lifpng thi trifdng nhd, nen<br /> cdc DN khPng co difpc sdn<br /> Ivfpng hpp ly cdn thie't de phdt<br /> trien. Nhin ra the gldl, eae nifdc<br /> cd n e n cPng nghiep 6 tP phdt<br /> t r i i n nhdt nhif My, Nhdt Bdn,<br /> Ddc, Han Qudc. mPl nifdc chi cd<br /> mpt vai Cty sdn xuat 6 tP vifa tiet, chi tiet rdi NK. Gia cdng trong c h u y i n cong nghe gdn glong<br /> du d l khong tao ra svf dpc nvfdc thung vd vd xe chvfa sdn. nhau nhif b a n Idp khung xe. tay<br /> quyen vd tao ra svf c a n h tranh rda sdn (trong dd chi co mot so<br /> CKD2: 6 td dvfpc Idp rdp tvf<br /> cdn thiet. Ddng thdi, vdl sd DN cd ddy chuyin sdn Qnh dien<br /> tdng thdnh, cum mdy, cum chi<br /> Ivfdng DN s a n xuat 6 to nhvf vdy,<br /> tiet, chi tiet rdi NK. Gia cong nhif Toyota, Ford, Mitsubishi,<br /> hp cd khd ndng t a p trung cao<br /> trong nvfdc thung, vd xe chvfa Vinaxukl, Tnfdng Hdi... con lai<br /> mdc ddu tif, tao sdn lifdng ldn,<br /> ghep ndi, chifa sdn. cdc DN k h a c phai thue hoac<br /> gid t h d n h hdp ly, cong nghe<br /> + Lap r a p IKD ( Inteopally khong sit dung cdng nghe sdn<br /> phu h d p vd da d a n g v l k i l u<br /> Knocked Down): o td difpc Idp tinh dien), Idp rdp kem thiet bi<br /> ddng vd m a u md. Mdc dp<br /> rdp tif cdc tdng thdnh, cpm may, k l l m tra.<br /> chuyen mon h d a cao tao ra sif<br /> p h d n cong h d a lao dpng trong cum chi tiet vd cdc chi tld^t rdi Mdc du ngay td thdi dllm<br /> qui trinh sdn xuat cho hdng NK hay sdn xuat trong nifdc. b a n ddu khi cdp phep ddu tif<br /> chuc nghin linh phu kien 6 td. Thung xe, khung xe, vd xe dvfpc chung ta cd qui dinh vl viec<br /> Ciing vi vdy md ngdnh cPng che tao trong nifdc. chuyen giao cPng nghe sdn xuat<br /> nghiep phu trd cho sdn xuat o Trong kbl mpt sd nifdc trong Idp r a p 6 td, nhvfng khdng cu ihi<br /> td cung p h d t trien vdi hdng khu v\fc nhvf Thai Lan, Indonesia chi tiet d d n d e n sau 20 nam,<br /> nghin Cty chuydn sdn xuat linh dang tdp trung dl sdu vao lo^l vdn khdng cd cd quan nao giam<br /> kien phu tung o to. hinh IKD thi cd 11 lidn doanh P s a t viec c h u y i n giao. Npi dung<br /> td d Vl^t Nam mdl c h u y i n tif Idp chuyen giao la gi? Ai la ngifdi<br /> v l c d n g ngh# v& qui t r i n h<br /> rdp ddn gidn (SKD) sang Idp r a p phdl chuyen giao va ai la ngifdi<br /> skn 2ni£t, Idp rdp o td cd 4 loai<br /> chi tiet (CKD). Khdi cdc DN trong n h d n chuyen giao? Phdi chang<br /> hinh sau ;<br /> nifdc cung vdy. Mpt sd DN ciing chung ta de cdc DN tif chuyen<br /> + Lap r a p SKD ( Seml-Com- giao. Viec chi dvfng lai d qui trinh<br /> da m a n h d a n nghidn cdu d l tvf<br /> pletely Knocked Down): xe o to sdn xuat dang lap rdp ddn den<br /> d a p t h a n vd nhvf Vinaxukl hay<br /> difdc lap rdp tif cac tdng thdnh,<br /> Veam, nhvfng ddy chi ddn thudn chien Ivfdc npi dia hda bi pha v3,<br /> cum mdy, cum chi tiet rdl NK.<br /> Id boat dpng dau tuT, chvfa phdl toan bp linh phu kien vdn phai<br /> + Lap rdp CKD (Completely Id b o a t dpng m a n g tinh cdng NK. Mat khdc, sd Ivfdng DN lap<br /> Knocked Down); cd 2 dang: nghe. Hau h e t cdc hdn d o a n h r a p P td n h i l u vdi rat nhieu mfi<br /> CKDl: d td dvfdc lap rap tif chi mdl thvfc hien phvfdng thdc hinh cdng nghe, mifc ddu tif va<br /> tdng thdnh, cum may, cum chi lap rdp d a n g CKD2 vdi ddy trinh dp qudn ly khdc nhau. Qui<br /> <br /> 1 0 1 THUONG MflSef 8/2012<br />  NGHllNClTU-TRAO DOl<br /> <br /> md DN khdng t a p trung ddn den tvfdng tim ddng sdn ph^m chien tranh tren thi trvfdng. Thdm chi<br /> thi trvfdng bl chia nhd, sdn Ivfdng Ivfdc cua cdc t h d n h vien trong chinh cdc DN sdn xuat Idp rap<br /> cua mdi DN rat t h a p so vdi cPng VAiVIA. Ddy thvfc ra la bleu hien dd nghi tdi phvfdng dn mpt sd<br /> suat thiet k e . Thvfc te d Viet cda svf thie'u thdng nhdt qudn ly ddng xe cd sdn Ivfpng it se<br /> Nam chifa DN s a n xuat o tP ndo ciia Nha nifdc, sif manh mun vd ngvfng sdn xuat md dung hinh<br /> b o a t dpng d a t qud 30% cong m a n h ai ngvfdi ay lam trong cdc thifc NK xe nguyen chide de<br /> sud't thie't ke. DN. Mdi DN cd mpt hifdng di, phdn phdl ra thl trifdng. Day la<br /> mpt chien Ivfdc rieng md d dd mpt gldl phdp mang tinh thifdng<br /> Mpt trong nhifng tieu chi<br /> khdng thdy b a t ky y tvfdng qudn mai vd gldl phdp ndy cd nguy cd<br /> d d n h gld svf thdnh cong vd hien<br /> ly ndo cua Nhd nvfdc. Neu nhin phd vd nganh cPng nghiep o to<br /> hifu cua ngdnh cong nghiep o tP<br /> vao bdng cd cdu sdn p h a m cua Viet Nam, neu chung ta khong<br /> v l m a t hinh thdc, trvfdc he't dd<br /> VAiVIA chung ta thay p h a n bd kip thdi cd bien phdp b a n che.<br /> Id, mdc dp tap trung sdn Ivfdng<br /> khong d i u . Cd cau sd lifdng sdn Ddc biet Id khi thdi d l l m cam<br /> vd cd cau sdn pham hpp ly ddp<br /> p h a m ndy dang p h d n bd d 17 ke't hpi n h d p todn p h d n vdl<br /> dng cd hieu qud nhu cdu cua<br /> DN khdc nhau. Cd n h d n g DN WTO dang de'n gdn, thdi diem<br /> n e n kinh te', trong dd vai trd<br /> chuyen sdn xudt mpt chung loai ndm 2018 thue NK xe o to<br /> kich thich n I n kinh te' phdi dvfpc<br /> sdn p h a m nhif Honda, Toyota, nguydn chiec vdo Viet Nam se<br /> the hien ro net. Khi cd mdc dp<br /> Mercedes chuyen sdn xuat xe gidm m a n h theo cam k e t de<br /> tap trung sdn Ivfdng ldn, cd cau<br /> du lich phuc vu tieu dung gia trdnh bdo hp xe trong nvfdc.<br /> sdn p h a m hdp ly, thi n g a n h<br /> dinh vd dang sdn xuat ra vdi ty Mpt sd g i i i p h i p nh&m c i i<br /> cong nghiep 6 to khong nhifng<br /> trpng ldn trong tdng sd Ivfdng xe thien n g i n h cdng nghidp 6 to<br /> chi ddng gdp cho n I n kinh te<br /> sdn xuat Idp rdp mdi nam. Cd hi^n nay:<br /> qudc ddn v l m a t gld tri kinh te<br /> nhifng DN sdn xuat n h i l u chung<br /> ddn thuan, ma cdn gdp phdn tao Mpt Id, gidi phdp ve mat<br /> loai s d n p h a m bao gdm cd xe<br /> r a h e thdng phvfdng tlen giao chinh sdch nhd nii&c:Viet Nam<br /> du lich, xe tdi, xe khdch nhif<br /> thong thudn Idi, phii hdp, tao da hpi n h d p WTO, cdc chinh<br /> Vlnamotor, Tnfdng Hal, Ford,<br /> cong a n vlec ldm, trdnh gay lang sdch hpi nhdp ddi hdi Viet Nam<br /> Thdnh Cong... Nhvfng dii chuyen<br /> phi khong can thiet cho xd hpi. phdi tudn thu theo s a n chdi<br /> sdn xuat mpt loai xe hay s a n<br /> Mac du dvfdc Nhd nvfdc ddnh chung. Do do h a n g rdo thue<br /> xuat n h i l u loal xe, ddng t r e n<br /> n h i l u vfu ddi vdl chinh sdch bdo qu£in d l bdo hp ngdnh cong<br /> khia c a n h tdng t h l ngdnh cong<br /> hp trong sudt 20 n d m qua, nghiep o to nhif chung ta dang<br /> nghiep oto, chung ta thay cd<br /> nhutag sdn Ivfdng cua ngdnh cPng ldm se phdi thay ddi chdm n h a t<br /> cau sdn p h a m nhvf hien nay Id<br /> nghiep o to vdn chifa ddp ifng den ndm 2018 theo hvfdng cat<br /> r a t m a n h mun. Nguyen n h d n cd<br /> difdc yeu cdu cua xd hpi. S a n giam m a n h thue' NK. Mudn duy<br /> le do dung Ivfdng thi trvfdng Viet<br /> Ivfdng o to s a n xuat ra cd tang tri vd phdt t r i i n ngdnh cong<br /> Nam qud nhd, cdc DN khong<br /> qua tifng n a m nhvfng cd cau sdn nghiep o to nhif dinh hvfdng ciia<br /> the ndng cao s d n lifdng de cd<br /> p h a m v a n thien v l ddng xe tieu Ddng vd Nhd nvfdc, chung ta<br /> mdc dp t a p trung cdn thie't v l<br /> dung h a n g sang, ddng xe phuc phdi nhanh chdng d l ra nhifng<br /> m a t chdng loai sdn pham. Ben<br /> vu nhu cdu tieu dung gia dinh,<br /> c a n h do Viet Nam lai cd qud chinh sdch hdp ly trong thdi<br /> khong phdi Id nhiJng sdn p h a m<br /> nhieu cdc DN sdn xuat oto. Chi gian cdn lai. Chinh sdch qudn ly<br /> cd vai trd nhvf phvfdng tlen sdn<br /> ridng viec cap phep cho 11 lien cdn tap trung vdo cdc dinh<br /> xuat tao ra gid tri gla tdng cho<br /> doanh sdn xuat lap rdp o td dd hvfdng sau:<br /> xa hpi. Tinh d e n bdt ndm 2011,<br /> tao ra 11 Cty cd thvfdng hieu, Chuyin giao cong nghe d l<br /> cdc DN mdl s a n xuat trung binh<br /> chung loai xe, cdng nghe s d n Viet Nam cd t h l ldm chd cdc<br /> d a t gdn 30% cong suat thiet ke<br /> xuat khdc nhau. DiSn blen phdt cdng nghe v l che tao sdn xuat,<br /> va cung cap r a thi trvfdng gdn<br /> t r i i n nhvf vdy d d n d e n khong thiet ke. Trong chuyen giao cdng<br /> 110.000 sdn p h a m 6 to cdc loai.<br /> DN ndo t a p trung dvfpc mifc dp nghe ddc biet Ivfu y tdi chuyen<br /> v l cd cau s d n p h a m , gdn s d n Ivfdng cdn thiet d l chid^m giao cPng nghe v l vdt lieu.<br /> ddy n h a t , n g a n h cong nghiep o linh thi trvfdng, de cd d i l u kien Chinh phu t h d n h lap<br /> to Viet Nam n h p n nhip vdl y h a gid t h d n h s d n p h a m , c a n h hodc giao cho mpt cd<br /> <br /> THUUNG MflSg 8/2012 I 11<br /> 02<br /> NBHltN cdu-TRAO Btfl<br /> <br /> quan thupc Chinh phd<br /> theo ddl, ddn ddc va tiep nhdn<br /> chuyin giao cPng nghe theo cdc<br /> cam ke't ddu tvf trvfdc ddy.<br /> Cd cau lai ngdnh cong<br /> nghiep P to theo hvfdng tap<br /> trung, trpng tdm, trpng diem.<br /> Tdp trung Id qui hoach lai .so<br /> Ivfpng cdc DN sdn xuat Idp rap o<br /> to theo 3 tieu chi cdng nghe<br /> sdn Ivfpng, sdn pham phu hpp.<br /> d l cd md hinh ngdnh cdng<br /> nghiep 6 tP hpp ly ddp vfng yeu<br /> cdu n I n kinh le trong thdi ky<br /> hpi nhdp. Trpng tdm, trpng<br /> d l l m Id chinh sdch chpn ipc,<br /> tdng cvfdng ddu tvf de tao cd cdu<br /> sdn p h i m tdt, cd mpt vdl DN<br /> ddu tdu cd sifc c a n h tranh vd<br /> tien tdi hinh thdnh thvfdng hldu Ivfc Ivfpng lao dpng d tdt cd cdc cong nghiep 6 to trong chien<br /> rieng. Nhd nvfdc cdn k h i n g dinh cdng doan tvf thiet ki din to lifpc phdt t r i i n qudc gia thi nhat<br /> rd vai trd d i l u tiet vd dinh chdc sdn xuat... Do dd tiJ cdc DN thiet phdi cd mpt vien nghien<br /> hifdng vi mo bdng nhiJng qui cho dd'n Nhd nvfdc cdn quan tdm cdu qudc gia v l o to. Dinh<br /> hoach hdp ly, cu the de cpng vd cd chinh sdch ddo tao phdt hifdng p h d t trien cua vlen<br /> dong DN ddu tif, trdnh svf ddu tvf t r i i n ngudn lao dpng ndy. Vdl khong dvfng lai d viec tiep nhan<br /> m a n h mun, Idng phi, thieu qui nhd nvfdc thvfc hien chinh sdch cong ngh? o to tif cdc DN ddu tif<br /> hoach thdng n h a t nhif hien nay. ddo tao trong cdc trvfdng dai hpc, d Viet Nam ma cdn phdl nghien<br /> cao d i n g day n g h l . Cdn cif sd cdu, dng dung vd td chdc iJng<br /> Cd cdc chinh sdch v l vdn vd<br /> lifpng DN hien cd de xdc dinh dpng cdng nghe 6 to cho cac<br /> Idi suat, thue npi dia; chinh sdch<br /> nhu cdu n h d n sif hpp ly, tdp linh vvfc sdn xuat khdc cua nen<br /> tdi chinh cho cd sdn xudt ldn<br /> kinh ti n h d t Id nganh cong<br /> tieu dung, theo hifdng ifu ddl sdn trung dao tao theo cd chllu rpng<br /> nghidp php trp.<br /> xuat vd tieu dung sdn p h a m vd chllu sdu. Chpn Ipc nhifng cd<br /> trong nifdc. n h d n xudt sdc d l ddo tsio tai Bdn Id, gidi phdp de hgi<br /> Cdi thien m a n g lifdl giao nhifng nifdc cd n I n cPng nghidp nh^ip: Mdi chie'c o to san xuat<br /> thong, cd sd ha tang. Hien nay P tP phdt triin. Vdl DN thifc hl^n ra d Viet Nam hien nay dvfdc lip<br /> mang Ivfdi giao thong vd cd sd ha ddo tao ket hpp thvfc hdnh. ddo rdp tif ngudn linh phu kien NK<br /> tdng cua Viet Nam rat kem vd tao lai thvfdng xuydn theo s^f tif n h i l u nvfdc nhvf Nhdt Ban,<br /> dang xudng cap. Cdn nghien cdu thay ddi cua cong ngh^ d l nguon Thai Lan, Indonexia... Do vay 6<br /> vd cd chinh sdch phu hpp d l n h d n \\fc ludn thay ddi theo td cung la sdn p h i m mang tinh<br /> trdnh tao ra xung dpt giifa tdc dp hvfdng phu hpp vd ldm chu cdc todn cdu hda, khu vvfc hoa.<br /> phdt t r i i n phifdng tien giao cong nghe dng dpng. Trong chudi gld tri toan cau,<br /> thdng vdi tdc dp phdt t r i i n cd sd khdng n h a t thiet mpt nifdc nao<br /> Ba la, gidi phdp ve phdt<br /> h a tang. Xung dpt ndy cung dd phdl ldm toan bp ca chu6i gia<br /> trien cong ngh$: Trvfdc h e t<br /> dang la nguyen n h d n cdn trd svf tri. Mdi nvfdc can cd theo nang<br /> chung ta phdi cd cd quan tiep<br /> p h a t t r i i n cua n I n kinh te. life cdng nghe, n h d n Ivfc. vdnva<br /> n h d n , tdng h d p vd nghien cdu<br /> Hai Id, giai phdp ve phdt nhiJng the m a n h khdc dl chon<br /> phdt trien cong nghe d td. Tren<br /> trien nguon nhdn life: Mudn cho minh nhdfng khdu co gia tri<br /> the gidi mdl Cty d td p h d t trien<br /> duy tri vd phdt trien nganh cdng phii hdp trong chudi gia tri<br /> d i u cd mpt vlen nghidn cdu v l<br /> nghiep nay, chung ta cdn cd dd 6 to rieng. Chung ta ddt n g d n h PCem tiep trang 15)<br /> 1 2 1 THUUNG H f l So 8/2012<br />  NGHllM cau-TRAO Ddl<br /> <br /> Bang 10: Be xui't gia trj tai san United States Senate, Feb- 10. Qudc hdi, Lu$t thud thu nh^p ca<br /> mien thue thira KB ruary 2, 2006 "Explanation nhan sd 4/2007-QH12 ngay<br /> of proposed protocol: To the 21/11/2007.<br /> Gia tn tai Scin mifih estate, inheritance, and gift 11. Paul A. Samuelson, William D.<br /> Hang thCla k^<br /> thu6' (tndu d6ng) tax treaty Between the Problems and Reform", January 19,<br /> ThCl nh^t 100 United States and France". 2008.<br /> Thd hai 50<br /> 5. Department of the<br /> Thuiba 20<br /> Treasury Internal Rev-<br /> ' TWDA/ND: 709.5260 - c$p nhat<br /> enue Service, Publication<br /> n I n kinh te", phuc vu muc tieu ngay 09/02/2012<br /> 950, "introduction to Estate and Gift<br /> cong nghiep hda, hien dai hda Taxes". December, 2009. ' PACs (Pacte Civil de Solidarite):<br /> d a t nvfdc • La mdt h0p dong din sij giQa hai<br /> 6. Helen Kearney, "Wealth Man-<br /> ngudi cung gidi hoSc khac gidi de td<br /> ager: Time running out to exploit gift tax<br /> chdc cudc sd'ng chung nhu v0 chdng.<br /> TAI LIEU THAM KHAO drear, Jun 7, 2010.<br /> 1. Hoang Van Bang, "Ly thuyet va 3 EURA/ND: 27.607,16 - cap nh$t<br /> 7. John L. Campbell, "United States<br /> chinh sach Thue", Nha xua't ban Tai ngay 09/02/2012<br /> Estate and Gift Tax - An Oven/iew for the<br /> cliinh, Ha Ndi, 2009. International Executive", Kohnen & Pat- ' USDA/ND: 20.860 cap nhat<br /> 2. Chris Edwards, Director of Tax ton LLP Cincinnati, Ohio, USA, 2006. ngay 09/02/2012<br /> Policy Studies, Cato Institute "Repeal- 8. Louis Phil, "Lex Mundi Des/c- ^ Khoan 9 va 10, dieu 3, Luat thue<br /> ing the Federal Estate Tax" No. 36, book: tax-Taiwan", The information on TNCN sd 4/2007/QH12 ngay<br /> June 2006. the taxing regime of the above country 21/11/2007<br /> 3. Chris Owen, "How the U.K., is intended to be accurate and current, 6 Khoan 4. dieu 4, Luat thue TNCN<br /> France and Germany Handle inheri- 18/08/2003. sd 4/2007/QH12 ngay 21/11/2007<br /> tance" ^llAlli!)^^. 9. Nordea Bank S.A. Luxembourg, ' Khoan 2, dieu 4, Luat thue TNCN<br /> 4. 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