QScTOS (166)-2017) TAI CHINH QUOC TE
KINH NGHIEM QUOC TE VE SUf DUNG CAC CONG CU TAI C H I N H
THUC DAY PHAT TRIEN TH| TRI/OlNG CONG NGHE VA NHONG DAI HOC RUT RA CHO VIET NAM
Pham Thi Ha*
Cac cdng cy tii chinh nhir: Chi ngin sich nhi nwdv, Thui, Tin dyng vi dc Quj^ KH&CN li nhfrng cdng cu tii chinh co- bin tic ddng m^nh md din vi$c hinh thinh, phit triin cic yiu to cda thf trwdng cdng nghe. Muv dd vi cich thO-c tic dpng cua tung cdng cy din vl§c phit triin timg yiu to cua thj inrimg cdng ngh§ cd khic nhau vi tuy thudc vio chinh sich sd' dyng cic cdng cy dd trong timg diiu ki^n cy the nhat dmh. Bai viit niy tip trung nghien cuv kinh nghidm cic nw&c trong vl^c su> dyng cic cdng cy tai chinh thuc day phit triin thj trwd^g cdng nghd cua cic quoc gia. TO' dd, rut ra m^t so bii hgc cd thi xem xet vin dyng di sd' dyng hop ly cic cdng cy tii chinh thuc diy phit triin cic yiu to cda thj trwimg cdng nghd Vi^t Nam trong thdi gian tdi.
• TO' khoa: cong cu tai chinh, thi truing cdng nghd, kmh nghi$m.
Financial tools such as- state budget, tax, credit and science & technology funds are the fundamental financial measures that strongly influence the formation and development of the elements of technology market The impact degree and manner of each tool on the development of each element of the technology market are different and dependent on the policy using that tools in a specific condition This article studies international experience m using financial tools to promote the development of national technology market Based on the findings, the adicle attempts to recommend lessons that can be used to make proper financial tools to promote the development of Vietnam's technology market in the future.
' Keywords financial tool, technology market, experience.
Ngay nhan bai 7/3/2017 Ngay chuyen phan bien 10/3/2017 Ngay nhan phan bien 5/4/2017 Ngay chap nhan dang 15/4/2017
1. Dat van de
Cac cdng cu tai ehinh thuoc ve ylu to khdch quan TLI\ nhicn vice sir dung cdc edng cu dd nhu Ihe niio lai thugc ve yau Id chu quan ciia con ngudi Tii\ thugc vao dieu kien kinh ll - xa hdi cu the iiioi qudc gia ed nhifng chinh sdch khde nhau irting vice sir dung eac cdng cu tdi ehinh dl thuc da> phat incn ihi Irudng cdng nghe cua minh mot
each phil hgp. 6 Viet Nam thi trudng cdng nghe da hinh thanh vd dang phat trien. Tuy nhien, miic do vd kinh nghiem phdt tridn thi trudng ndy cdn ylu. Chinh vi vdy, viee nghidn eiiru kinh nghiem cua cdc qudc gia khde trong viec sir dung eac cdng cu lai chinh de thiie day phdt trien thi trudng cdng nghd Viet Nam trong thdi gian tdi la hit sire cdn thiel, cd y nghTa quan trgng.
2. Kinh nghifm su dung cdng cu tai chinh thiJc day phat trien thj trudng cong nghf d mot so nudc tren the gidi
2.1. vi sd dung cong cu chi NSNN
* Trung Quoc: Trung Qudc dau tu cho KH&CN tir NSNN iheo hudng gdn ket chat che vdi viec phat tricn nen kinh ta thdng qua vice ddy manh thuang mai hda kel qud nghien ciru cung nhu Ihiic ddy ddi mdi cdng nghe. Muc lieu ddu tu cho ITnh vuc ndy la 2.5% GDP nam 2020, Vl chi dau tu NC&PT, NSNN tap trung ddu tu chu yau vao eae ITnh vue trpng diam nhu: cdng nghe thdng tin va Iruyen thdng, cdng nghe mdi irudng. cdng nghe nano va cdc vdt lieu lien lien, hang khdng vii Irii, qudc phdng an ninh. Hang nam, Trung Qudc ldng dan ty trong vdn dau tu NC&PT vd viec cdp vdn cho cdc td chirc KH&CN chii ylu thdng qua ddu thdu canh tranh. Trong giai doan 2003-2013, chi NC&PT edng nghe cua Trung Quoc tang Uung binh 19,5%/nam. Ngoai ra, Trung Qudc chii trong phat Irian cdng nghe vd djch vu KH&CN ndi sinh, vdi viee chuyan tir nhdp khdu mdy mdc thill bi la chinh sang nhap cdc quy trinh, bi quylt cdng nghe
• ,\ C .S' - Hoc vidn Tdi chinh
Tap chi nghien ciifu Tai chinh ke toan <57>
TAI CHINH QUOC TE (So 05 (166)'2017^
de ndng cao ndng lire cdng nghd trong nudc; quan ldm phat Uiln cdng nghd ddc lap vd thdng qua vide nghien ciiu cdng nghe nhdp khau dd ndng cao ndng lire cdng nghd qudc gia. Trung Qudc bdt bugc cdc Vien nghien cuu truyin thdng hoat dgng nhu DN vd NSNN gianh mdt khodn dang kl dd khuyln khich eac Vicn nghian cifu tien hdnh thuang mai hda cdc ket qud va dang ky ban quydn ddi vdi cdc phat minh sdng ehi do minh tao ra. Ket qud gid tn giao dich mua bdn cdng nghe tren thi trudng cdng ngh? ciia Trung Qudc nhieu nam qua vdn giif duge tdc do tang trudng khd cao {ndm 2011 dat 476,4 ty NDT, 2012 dat 643,7 ty NDT vd 2013 dat 746,9 NDT).
* J^hdi Bdn: Nhdt Bdn la mdt cucmg qudc ldn ve phat tridn edng nghe vd ludn ddm bdo miic ehi NSNN hang nam de trian khai ede ka hoach dd ra ngay cd khi nen kinh tl d Irong giai doan khd khdn.
Cac ke hoach phdt trian thi trudng cdng nghe dugc quan tdm ve nang luc sang lao va ddi mdi edng nghe. Va chi ddu Ur NC&PT, Nhdt Bdn tirng Idy mirc ddu tu NC&PT ciia cdc nudc cdng nghiep phai Iricn d phuong Tay lam muc lieu phdn ddu. Ty le dau lu cho NC&PT ircn GDP lirng dat mirc cao nhdt Id 3.7% GDP va hien nay dat khoang 3,5% GDP (ndm 2012 Id 3,48%). Cdc ITnh vuc dupe tap trung ddu tu gdm: cdng nghe nano va eac vdt lieu tian ticn khdc, nang lugng, cdng nghe sinh hpc, cdng nghe thdng tin vd truyen thdng, hdng khdng vii tru.
Nhdt Bdn Id qudc gia ed cdc DN ddu tu NC&PT ldn nhat the gidi (sau Hdn Qudc nhung cao hem Trung Qudc. Hoa Ky). edn su hd trg \e ldi ehinh tir phia Xhd nudc chi chiam ty le trgng nhd (thdng ihudng, eac DN Ur ddu tu cho cdc hoat ddng NC&PT chiem khoang Iran 90% ngudn vdn ddu lu). Chi'nh phii khu> en khich lu nhdn gia tang ddu tu vd hd trg cho eac chuang trinh, dir an nghien ciru tai cdc Vien thdng qua hinh thirc phdi hgp nghien ciru (nghien cuu eo ban tai vicn nghian ciru. thir nghiem vd triin khai tai DN) nham gdp phdn vira gidm gdnh nang NSNN vira cd the gia tang kinh phi ddu tucho hoat dong nghien ciru tao ra san phdm cdng nghe, vira lao dieu kicn cho cdc vien nghian ciru thuong mai hoa cac san pham KH&CN; ddc biel da tao ra Igi ihi- cho cac DN trong canh tranh, nham sdn xudt ra cac san pham mdi. sdn pham cd ham lugng cdng ngiic cau, NSNN dupe cap va tdi trg cho cae du dn nhJiii nang eao chat lupng nghien ciru tao ra san ph.'im cong nghe. ho tra Irong viee cdi tao vd ndng cap CO so \at chat, trang thiat hi phii hpp vdi nhu L-iui iiLilncn cim
* Hdn Qudc: Hdn Qudc la quoc gia chii trgng phdt trien cdng ngh? vd th\rc hien muc tidu chien luge phdt trien quoc gia tdm trun^ h^n (10 ndm).
Yd chi dau tu NC&PT, Hdn Qudc ban hdnh cdc chinh sdch phiJ hgp nhdm ddu tu phdt triin thi trudng cdng nghd, trong dd chii trgng nghidn cihi sdng tgo, CGCN vd hgp tdc nghien ciru vdi nudc ngoai de t$n dung nhihig tiin bg cua thdi dai. Cac ITnh v\rc cdng nghf tap trung phdt triin nhu: cdng nghd thdng tin; cdng ngh| sinh hgc; cdng nghe nano; cdng nghd mdi trudng; cdng nghd hang khdng vu tru va cdng nghe van hda. Moi ITnh vuc du kien se ddu tu nguon lire tdi chinh khoang 3,1 ty USD. Neu so mdc ddu tu NC&PT vdi cdc nudc phdt trien trdn thd gidi, Han Qudc hien dung thir 4 sau Hoa Ky, Nhat Ban, Dire,... Nau nhu nam 2012, Hoa Ky chi cho boat ddng NC&PT la 389,2 ty USD (chilm 2,79% GDP) thi Han Qudc da chi 37,93 ly USD, bdng 10% ciia Hoa Ky nhung ty Ie ddu lu cho NC&PT lai chilm tdi 3,74% GDP ciiacd nudc. Nam 2014 mirc chi ndy ldn den 4,5%
GDP vd chi eho cdc du an ciia qudc gia nam 2014 len din 18 ty USD so vdi 14 ly nam 2012. Cd the ndi, cae boat ddng nghian ciru eiia Han Qudc deu cd gidi phdp cu the vd phii hgp vdi tiing giai doan phat trien kinh te ciia ddt nudc (giai dogn Irudc tap Irung nghien cdu ca bdn vd NC&PT lgi cdc Vien nghien ciru cua Nhd nudc chiem 75%.
giai dogn hien nay lap trung nghien cdu img dung vd NC&PT dich chuyen sang cdc DN id chinh).
Ngodi ra, Han Qudc cdn la qudc gia ehii Irpng ddu tu phdt trian cdng nghe phiie Igi edng edng de eai Ihien chat lupng cudc sdng ciia ngirdi dan va hudng tdi tao ra nhifng nganh cdng nghiep mdi.
2.2. Ve sd dung cong cu thue
* Trung Qudc: Trung Qudc ban hanh ehinh sdch uu dai thua nhdp khau may mdc ihiet bj phuc vu eho NC&PT cdng nghe; mien thuc GTGT cho vice ban cdng nghe, cac san phdm che tac thir, eac phdn mem may tinh tu san xudt, mien Ihua thu nhdp cdng ty cho doanh thu tir CGCN, phat trien edng nghe, tu van hode cac djch vu ky thual lien quan; mien giam Ihul TNDN eho eae DN, td chirc KH&CN. eho san phdm cdng nghe mdi, edng nghe tien ticn
* Nligl Ban- Nhat Ban thuc hien uu dai thue dl khu>an khich nhap khdu cdc phat mmh sang che lir nudc ngodi vira lam gidm chi phi dau tu nghien ciru lao ra san pham vira tan dung cac thanh luu eiia nhifng ngudi di Irude Mien gidm thue cho eac
5 8 / Tap chi nghien ciifu Tai chinh ke' toan
(^So05 (166) - 2017^) TAI CHINH QUOC TE
khoan ddu tu nghien cdu img dung; Mien gidm thue ddi vdi cdc loai cdng nghd dugc chuyen dich tir nudc ngodi gdm cdc quyln sd huu cdng nghiep, cdc phat minh sang chd; Miin thui nhdp khau cdc loai cdng nghd quan trgng hodc nhiing cdng nghd cd tinh uu vidt hon cac sdn phdm nghidn cim tir trong nudc.
* Hdn Quoc: He thdng phap luat da dua ra cac bien phap: miin, gidm thue, hd trg tai chinh, ho trg thanh lap eac td churc dich vu CGCN; cdc td chirc nghien cuu iri'eh mdt phiin Igi nhuan thu dugc tir kit qua cae du dn NC&PT tra cho nhiing ngudi tham gia; ddng thdi, xdy dung ke hoach ho trg cdc DN irng dung cdng nghe mdi trong nude chua tao ra dugc. Thdng qua cdc bien phdp mien, gidm thua, hd irp tdi chinh, Hdn Qudc hd trg thdnh lap cdc td ehiie dich vu CGCN nhu: Trung tdm CGCN qudc gia, cac van phdng CGCN trong cdc td chuc NC&PT cong lap
Vice nhap khdu cdng nghe ciing dupe quan tdm bang cdc hd trp thich hgp ve chi phi chuyen giao sang che, chi phi CGCN, ve mien thua thu nhdp til tu vdn cdng nghe, mian thua thu nhap cho eae chuyen gia, ky su nudc ngoai; mian thua cho cac Quy phdt trien edng nghe, ng thue ddi vdi cae chi phi cho boat ddng NC&PT, ndng cap ngudn nhdn lire, \ay dung vien nghien ciru cdng nghiep,... Han Qudc eung da sir dung ede cdng cu nhu: mien thue, giam thue T7MDN dp dung vd ddu tu edng nghe mdi;
ihiie day ehuycn ddi eo cha boat ddng ciia cdc td chiic KI-l&CN, thiie day eac Vien nghian ciru boat dong theo ea cha ihi trudng.
2.3. va sd diing cdng cu tin dung
* 'Trung Qudc. Cac td chirc lai chinh da thuc liien day du cdc chirc nang ho trg ciia lin dung, tieh cue khai thac ede phuang phdp cd hieu qua va day manh dich vu tin dung cho phdt Irian thj trudng cong nghe thdng qua vice lang cudng eung ifng ngudn von cho cac DN KH&CN Can ctf vao cae dac dicm khac nhau ciia cdc DN ma thuc hien thiet kip he thdng uy qiiycn va tin dung ed hen quan, md rdiig i-iic loai liinh lin diing, md rdng cae phuang phap the LJiap, tang tin dung cho ihi irudng cdng nghe Nghien ciiu va dua ra cae phuong phdp giai qu>el NandcliienpehocacDN cdng ngha. Doi vdi nhriiigdu an cdng nghe da hoan thanh cae diiu kien
\ a CO ihc cung cap the chap theo phap ly thi se duoc mi ticn d.iu ucn nhan eac khoan va\, Ddi vdi nhifng LJii .ill LO liarn luang cdng nghe Idn. dem lai nhilu
igi ich kinh td vd thay the hdng hod nhdp khdu thi sd dugc tdng cdc khoan vay.
* Hdn Qudc: Chinh phii cho phep DN vay tin dyng ddi han vdi ldi suat uu dai de th^c hi?n cdc boat dgng nhdp vd cdi tien cdng ngh^ nh^p. Cac cdng cu dugc sir dung nhu: ho trg von vay vd cho vay khdng lai, dau tu cdng nghe mdi. Vide cho vay uu dai dugc Chinh phu Han Qudc thuc hien thdng qua viec lap cac Quy cung cap cdc khodn cho vay vdi lai suat thap de phat tridn cdng nghd, vdi ngudn tai chinh tir cdc ca quan, td chifc tdi chinh.
2.4. vi trich l^p vd sir dung Quy KH&CN Trdn Ihl gidi, md hinh Quy KH&CN da dugc hinh thdnh tir Idu va nhieu qudc gia da dp dung md hinh ndy. Viee phdt tridn md hinh Quy KH&CN da mang lai nhilu Igi ieh to Idn khdng chi gdp phan ndng cao tiem luc KH&CN qudc gia ma cdn Id cdng eu quan trgng de thiic day nhanh su phdt trien ciia thj trudng cdng nghe trong didu kien gia tang hdi nhap qudc la.
* Trung Quoc: Nam 1986, Trung Qudc da thanh lap Quy Khoa hgc tu nhian qudc gia nham phan phdi vdn cua Chinh phu cho nghien cifu co bdn vd nghien ciru img dung thdng qua xet duyet dua tren nguyen tac ndng lire ciia ben de xudt du an; dp dung ca che ddu Ihau canh tranh ddi vdi cac du an dau tu edng nghe Idn ciia Nhd nudc vd ca che ndy da dupe dp dung eho tat cd ede Quy do Chi'nh phu thdnh lap ve sau. Trong khodng 5 nam (2008 - 2012), Quy da chi ban 15 ty nhan dan le (tuong duang vdi 2,37 ty USD, lire Id khodng 45 000 ly ddng eho eae nghien ciru va khoa hge lu nhien) vd ho trg 113.742 du dn nghien ciiu. Tuy nhien, Chinh phii mdi ehii trpng ddu tu eho cae DN ldn ma da phdn Id cac DN nha nudc, chua quan ldm nhieu ldi cae DN nhd eung nhu khu vuc Ur nhdn, do vdy hdu het cdc DN nhd va DN tu nhdn chua duoc tiap can nhieu vdi ngudn vdn ho trg ddi mdi cdng nghe tir NSNN
* Hdn Quoc: Hdn Qudc cho phep ede DN tn'ch lap Quy phdt trien cdng nghe nhdm ho tro cdc hoat ddng nhap khau vd cdi ticn edng nghe nhap.
3. Nliung bdi hoe kinh nghiem riit ra ddi vdi Viet Nam
Qua khdo sdt kinh nghiem su dung cac cdng eu tai chinh thiic day phdt tricn thj irudng cdng nghe d cae nude ket hpp vdi nhifng dac dicm, dicu kien cu the ciia thi trudng cdng nghe Viet Nam. de thiic da>
nhanh su phdt trien ihj iruimg ndy, co ihe xein \el
\an dung mdi so kinh nghiem chu \cu sau.
Tap chi nghien ciJfu Tai chinh ke toan <59>
TAI CHINH QUOC TE (Sd'05 (166)-2017^
Mgt Id, vl sii dung cdng cu chi NSNN ddu tu cho thi trudng cdng nghd
- Tdng cudng ddu tu cho KH&CN, trong dd ndn xdc dmh rd ty Id ddu tu cho hoat dgng KH&CN (Trung Qudc dua ra muc tieu la ddu tu 2% GDP vao nam 2015 vd 2,5% GDP nam 2020 cho hoat ddng KH&CN). Viec xac dmh rd ty Id ndy giiip Chinh phil chii ddng hon vl ngudn lire ddu tu cho KH&CN, tir dd dam bao nguon tdi chinh ddu tu cho thi trudng cdng nghe.
- NSNN ddu tu cd trgng diim cho cac du an, chuang trinh Idn, dac biet trong giai doan ddu phat tridn thi trudng cdng nghe vdi ngudn luc ban hep.
- Chi NSNN nhap khdu cdng nghe ngudn vd tich luy vdn dau tu, hpc hdi kinh nghiem, bi quylt cdng nghe de quay trd lai gia tang dau tu NC&PT (ben canh coi trgng nghien eiiu ea bdn can quan tdm nhieu han ldi nghian ciru irng dung) nham hudng tdi lam chii edng nghe ndi sinh. Chien luge nay giiip eac qudc gia phdt trien vifng chac, khdng bi le Ihudc vdo ngudn edng nghe nhdp khdu, tiet kiem dupe chi phi, dac biet ban cha dugc vide nhdp khdu cdng nghe lae hdu, gdy d nhiem mdi Irudng.
- Nha nude ddnh mdt khoan NSNN dang ka da khuyen khich cac Vien nghian cifu tian hanh thuang mai hda cdc ket qud nghian ciiu KH&CN va dang ky bdn quyan ddi vdi eac phat minh sdng cha do minh tao ra, cdn Chinh phii Han Qudc da keu gpi vd khuyan khich thdnh phdn ngoai nha nudc tham gia viec nay nham vira lam giam ganh ndng NSNN vira tao diau kien cho cdc Vien nghien cuu lien hdnh thirong mai hda thanh cdng hon.
- Nhd nude ddng vai trd quan trgng irong viec ndng cao tiem luc NC&PT cdng nghe cua DN theo hudng cdn ddnh ngudn NSNN nhal dinh da hd trg DN thiic ddy ddi mdi edng nghe cua DN (dae bict id quan tam thich dang ddi vdi DN nhd va vira).
- Nha nudc can cd ca cha tdi chinh phit hgp nham thue ddy ket qud NC&PT cdng nghe tir eac lYuong Dai hoc vao DN (Kinh nghiem nay khdng chi 1 loa Ky ma cac nude trong Lien minh Chdu Au da ap dung).
- Ddi mdi co che phan bo vdn ddu tu NC&PT cong nghe
+ Khuyln kln'ch eac DN ddu tu cho NC&PT, doi mdi cong ngha de Chinh phii dan chuyin sang chii
\ eu la dau tu cho nghien ciru co ban: chi nghien ciru cac cdng nghe phuc vu cdng ddng, chi cho ITnh vuc
nghidn cihi md khu vuc tu nhan khdng muon tham gia hodc khdng dii ndng Ivrc tham gia.
^ + Cdc de tdi nghidn cuoi dugc tdi trg tir NSNN cdn dp dung ca chd c ^ tranh dd l^a chgn nhdm dat dugc hieu qud cao.
Hai Id, ve sii dyng cdng cu thue, tin dung, Qu?
KH&CN dk phdt triin thj trudng cdng ngh|.
- D6i vdi chinh sdch thue; Xdy dung chfnh sdch thui de khuydn khich cdc ddi tugng ddu tu cho NC&PT cung nhu cac thanh phdn tham gia tao lap cung vd cdu ciia thi trudng cdng nghd bao gdm:
Vien nghidn cihi, Trudng dai hgc cho din cd nhan, td chifc va DN. Trong dd tdp trung vdo cac chfnh sdch khuyen khich thud thu nhdp, thud GTGT va thud nhdp khau.
- Doi vdi chfnh sach tin dung: Cd cac hinh thifc ho trg DN, td ehiic vd cd nhdn dd ed the de dang tilp can vdi cdc ngudn cung cdp tin dung. Cd cdc bien phap ho trg ve thii tuc vay vdn, ldi suat vd bao lanh, tha chap nhdm tao didu kidn eho DN, td chiic thudn lgi dd huy ddng, sir dung vdn. Ban hdnh cdc chfnh sdch tai chinh va tin dung tao thudn lgi cho boat ddng ddi mdi cdng nghd ciia khu vuc DN, dua DN trd thanh chii the chinh ddi mdi edng nghe
- Ddi vdi ede Quy phdt trien KH&CN: Chfnh phu dinh hudng vd ho trg cdc Quy ddu tu thiic day boat ddng KH&CN. Mdt mat Nhd nudc chii ddng thanh lap cdc Quy cd ngudn vdn tir NSNN da ho trg cho vay thdng qua ca cha canh tranh, mat khac thdng qua cdc uu ddi ve chinh sdch dd cd bicn phdp khuyan khich ede DN vd hudng tdi bat budc ede DN lap Quy KH&CN ciia DN, tir dd lang tinh sang tao vd thirc tian ciia cdc sdn phdm cdng nghe.
Tai lieu tham khao:
vnreview vn (2016), Trung Quoc dudi kip My trong cudc dua ngdn sdch cho khoa hqc k^ ihudt.http //vnreview vn/tin- luc-khoa-hoc-cong-nghe/-/viewyontent/conlenl/J 745759/
trung-quoc-duoi-kip- rny- Irong-cuoc-dua-ngan-sach-cho- khoa-hoc-ky-lhual
Hodng Xuan Long (201-1). "Kinh nghiem cua the gi&i ve ddu tu cho nghien cieu khoa hoc vd phdi tnen cdng nghe ". hup //skhcn koniuiii gown Tin-i%el%bb'yoa9c/Tin- chuy%c3%aan'ng%c3%a0nh,liemlD'lI94/View/Deiails
Thanh Thiiy (2014), Tdi chinh cho khoa hoc-cong nghe Kinh nghiem tit lidn Quoc.hllp ' baochinhphu vn'lloai-dong- Bo-ngank Tai-chinh-cho-khoa-hoccong-nghe-Kinh-nghiem- tu-llan-Quoc,2ll45I vgp
.inh Tiiyit (2012). Muon hitl phd phai doi lu duy. hlip ;•
hanoimoi com vn Tin-lucKhoa-hoc,5504S4muon-bui-pha- phai-doi-lii-duy
^0> Tap chi nghien ciifu Tai chinh ke' toan
