{^Sg 02 (163)-2017) NGHIEN CU^UTRAOQOI
Anh hu-dng cua moi tru-ong dau tir din doanh nghiep nong thon
Nguyen H^ng Nhung*
TOM TAT
Moi tru&ng ddu tie nong thon cQng co thi hiiu dir^c cd sir ddu tir ciia nha ntr&c trong khuvtJcc nong nghiep nong thon. Chinh vi thi, mdt khdi ni^m hep han vd chu yeu lien quan chgt che, gan liin v&i cdc hogt dgng cua doanh nghiep vd cdc casd kinh doanh do Id moi tru&ng kinh doanh. Moi tru&ng kinh doanh & nong thon cd thi dirac hiiu Id "todn bg cdc yeu t6 tir nhiin, kinh te, xa hoi cd tdc dgng true tiip hay gidn tUp den svr hinh thanh vd phdi triin kinh doanh & nong thon. Mdi trir&ng kinh doanh d nong thon bao gom moi tru&ng kinh te, moi tru&ng phdp ly vd moi tru&ng van hoa vd xa hoi" (Chu Tiin Quang, 2003). Chinh vi vay, doanh nghiep ndng thon chiu dnh hu&ng cua nhieu nhdn to trong vi^c thu hiit dau tu vdophdt triin kinh doanh cua minh.
• Tir khoa: dnh hir&ng cua moi tru&ng dau tu; doanh nghiep nong thon.
ABSTRACT
Rural investment climate can also understand the government's investment in agriculture and rural areas. Therefore, a narrower concept and closely related primarily associated with the operation of the business and the business establishments that business environment. The business environment in rural areas can be understood as "all natural factors, economic and social impact, directly or indirectly to the creation and development of business in rural areas. The business environment in rural areas including economic environment, legal environment and cultural environment and society" (Chu Tien Quang, 2003). Therefore, rural businesses are influenced by many factors in attracting investment to develop its business.
• Keywords: the impact of the investment environment, rural businesses
Cd hang loat cac yeu to khac tmdng dau tu. Dya tren nghien nhau CO the tac dong tdi moi cuu cua P.Timmer & McCulloch,
Hinh 1: Moi trirjmg dau tir nong thon
Thu nhsp nong tlion phi nong nghiep
I
Nhu cau "dia phuang"—
t
Thu nhap lir nong nghiep CJpvin
• Vl lri& khoingcSch -CSc nguon l\rc sin dja phiimig
• Lao dong sJin co & lien cflng (jtf ninp va vdn hAa)
Tiep c4n cdns ngH sin sang vi vdn &, chi phi
On dinh so hSu dai
* Ths - Hoc vien Tdi chinh
^ Nhu c&u sda phJni d^u n cua c£c doflnh nghif p nSnj; I hon
\KinhlivTm6
Khi Ding
• Doanh nghiep vfi k$ nJiig quM ly Kien Ihuc v^ ckc ca bi\ Oil Irubng Canh tranh Chirng kliodn Quy dinh & cap phep
cac chuyen gia ciia Ngan hang The gidi tong ket cac yeu t6 anh hudng tdi dSu tu vao khu vyc nong thon, nhat la tac dong tdi cac doanh nghiep nong thon (Hinh I).
Mgt so han che:
Thu nhat, cac nguon von dau tu vao nong nghiep nong thon con thap: thyc te cho thay nong nghiep khong phai la ITnh vyc dugc chu trong dau tu, v6n dau tu eho nong nghiep con chua tuang ximg, con han che ve von, chua tao dieu kien thuan Igi de nong nghiep Viet Nam phat trien ben virng.
Tap chi nghien cufu Tai chinh ke toan < ^
NGHIEN CLJTUTRAO DOI (S^02 (163)-2017)
Cu the, ^ trong von d^u tu toan .x3 hoi cho ITnh vyc nong nghiep lien tuc gikm trong suot giai doan 2005-2014, giam tir 7,5% nam 2005 xuong con 6% nam 2014 (Bang 1).
Ty trong von dau tu cho ITnh vyc nong, lam, thuy san (NLTS) la qua thap so vdi nhijng dong gdp, tam quan trong va tiem nang cua nganh trong tong th6 nen kinh te. Cu the, trong nam 2014, v6n dSu tu cho NLTS chi ehilm 6%
tong Aau tu toan xa hoi nhung nganh lai dong gdp 17,7% tdng GDP ca nude. Trong khi ty trong dau tu cho nganh cong nghiep, xay dyng chiem 44,3% nhung dong gdp ciia nganh vao GDP ca nuac dat 33,2% (Bang 2).
. 1 ^ , , 1 Nguon To
Dieu do cho thay Nha nude ehua thyc sy quan tam day dii trong viec phan bd von ngan sach dau tu vao nganh nong nghiep, trong khi cac dieu kien ve ca sd ha tAng, may moc cong nghe con cu kT, lac hau thi kho cd the phat trien dugc nong nghiep ben vixng.
Von ddu tir trirc fiep nuac ngodi (FDI) vdo nong nghiep con han che: theo Cue Dau tu nude ngoai (Bg Ke hoach va Dau tu). tinh den bet thang 3/2016, ca nude c6 530 dy an dau tu true tiep nude ngoai con
Bing 1: V6n dau tir pbit triin toAn ain kinh ti
\i nginh nong nghifp giai do^n 2005 - 2014 (Gi^ th^c tl)
M m
2005 2006 2007 2008 2009
•2010 2011 2012 2013 2014
T^Dg v6n aiu hr toAo x i h^\
(Ty dong)
343,135 404 712 532 093 616.735 708-826 830.278 924,495 1 010,114 1 094 542 1 220.724
Nfing, tiro, tbily s i n Giitrf
25-715 30 087 33 907 39 697 44 309 51.062 55,284 52.930 63,658 73.667
Ty Irtog
7,5 7,4 6,4 6.4 6,3 6,1 6,0 5,2 5,8 6,0 Nguon- Tdng App itt Nien giam Ihong ke hang nam. Tong cue Thong ke
B i n g 2: Ty tr9ng von dau tir t o i n xa li^i v i t y t r 9 n g G D P ( % )
NSm
2005 2006 2007 2008 2009 2010 2011 2012 2013 2014
Cff NLTS 7,5 7,4 6.4 6,4 6,3 6,1 6.0 5,2 5,8 6.0
c k vSn dau tir CN-XD
43,1 42,2 42,4 40,9 41,2 42.6 42,9 43,9 43.8 44.3
DV 49.4 50.3 51.3 52.6 52.6 51,2 51.1 50,9 50.4 49.6
Ty trifng GDP NLTS
19.3 1S.7 18.7 20,4 19,2 18,4 19.6 19,2 IS.O 17,7
CN-XD 38.1 38.6 38,5 37,1 37,4 32,1 32,2 33,6 33,2 33,2
DV 42,6 42,7 42.8 42,5 43,4 49,5 48,2 47,2 48,8 49,1
% hop l\r Nien giam Ihong ke hong nam. Tong c\<c Thong ke
hieu lyc trong ITnh vyc ndng nghiep, lam nghiep, thuy san, vdi tdng von dang ky dau tu dat 3,7 ty USD (chiem 2,9%
tong so dy an va 1,4% tong von dau tu true tiep nude ngoai cua ca nude). Quy mo von trung binh CLia dy an trong nganh nong nghiep ehi khoang 7 trieu USD/dy an. Khong nhimg it, phan b6 von FDI trong nong nghiep Cling khdng dong d^u.
Cac dy an FDI chii yeu tap trung vao mot sd ITnh vyc nhu trong rirng, che bien go va lam san, chan nuoi va che bien thirc
an chSn nu6i. Von dau tu cho cfic nganh che bi^n ndng s ^ , thuy san rk It.
Nguyen nhdn: (i) San xuat nong nghiep cua Viet Nam con nho le, manh miin, co sd h^ tang kem phat trien va dich vu phy trg con thieu va nang lyc san xuat con thap; (11) Cac I3nh dao dia phuong chua dam bao dugc viec tap trung nguon dat dai rgng Ion de phat trien nong nghiep cho cac doanh nghiep dau tu, thu tuc hanh chfnh rudm ra va gay nhi6u can trd cho doanh nghiep; (iii) Viec van chuyen nhung m5t hang ndng nghiep sau khi san xuat den nai tieu thu vin con gap khd khan do co sd ha tang thieu dong bg;
(iv) Riii ro khi dau tu vao ndng nghiep va khu vyc ndng thon cao do san xuat nong nghiep bi le thugc vao thdi tiet, chiu anh hudng ciia thien tai, dich benh;
(v) Vudng mac ve ca che, chinh sach trong ndng nghiep, nong thon, viec tiiy tien thay doi quy hoach, chinh sach d nhieu dia phuang ehua thyc sy tao uu dai cho dau tu, la nhirng trd ngai ion lam cho nha dau tu nude ngoai khdng man ma vdi ITnh vyc nong nghiep.
Thu hai, thu tuc hanh chinh van con nang ne anh hudng den moi trudng kinh doanh, lam tang chi phi cho
< 1 ^ Tap chi nghien cufu Tai chinh ke'toan
(^S^02 (163) - 2017) NGHIEN CI7UTRA0 DOI
doanh nghiep, gay kho khan, can trd cho doanh nghiep. Khao s&t cua \^en Chinh sdch v^ Chien luge phdt trien nong nghiep ndng thon (IPSARD) nam 2014, cho thay 79,2% doanh nghiep ndng lam thuy san dugc dieu tra mong muon Nha nude tiep tuc cai each hanh chinh d& tao dieu kien thong thoang hon cho doanh nghiep phdt tri6n.
Bao cao Tao thuan Igi cho kinh doanh ndng nghi?p 2016 ciia Ngan hang The gidi (WB) dya tren dieu tra 40 nude tren the gidi cho th5y moi trudng kinh doanh ndng nghiep Viet Nam d dudi mite trung binh chung cua cac nude. Trong khu vyc Dong Nam A, xep hang ciia Viet Nam chi tren Lao, Cambodia va Myanmar. Theo bao cao, Viet Nam ed diem so thap ve quan ly giong cay trong, may mdc ndng nghiep va van tai. Mdi trudng kinh doanh giong cay trong ciia Viet Nam dugc danh gia d miic 62,5/100 diem, thap hon ca Cambodia (68,8 diem), Bangladesh (70,8 diem) va Philippines (83,0 diem). Nguyen nhan chinh la do tai Viet Nam, viec dang ky kinh doanh gidng cay trong cd nhieu dieu kien nghiem ngat, thdi gian cap giay chung nhan cho giong mdi lau: ude tinh Viet Nam mat 901 ngay de cap giay chung nhan cho giong mdi, trong khi Philippines va Myanmar Ian lugt chi la 571 va 306 ngay, chi phi de dang ky giong mdi cung cao.
Thu tuc nhap khau gidng cay trong con khd khan, yeu cau phire tap, cap phep cham chap.
Vi du, de nhap khau cac giong hoa mdi, doanh nghiep phdi yeu cau cac nude xu^t khau cung cap bang phSn tich nguy co dich hgi, day du cdc so lieu kinh doanh, san lugng san xuat, cac nude xuAt khau den... Dieu nay lien quan den bi mat kinh doanh nen doi tac nude ngoai khong cung cap.
Thu ba, viec dSng ky thanh lap doanh nghiep van con phuc tap, mat nhieu thdi gian va tien cua cho cac doanh nghiep. Cd tdi 66,7% so y kien cho rang chfnh sach hien nay ehua phii hgp vdi nhu cau cua doanh nghiep (DN). Cach phan loai DN thanh DN sieu nho, DN nhd va DN vira theo tieu chi quy djnh tai Nghj dinh s6 56/2009/
ND-CP chua phii hgp, gay khd khan trong viec thyc hien hd trg cho cac DN. Viec dang ky thanh lap DN van mat nhieu thdi gian.
Theo bao cao ve "Moi trudng kinh doanh toan cau" ciia Ngan hang The gidi (WB), thii tuc nay d Canada - nude cai each nhat, thi viec dang ky chi mat 3 ngay vdi 2 thu tuc. Doanh nghiep gap cac rao can nhu sy cham tre trong cac thii tuc hanh chinh sau dang ky kinh doanh dan den lam tang chi phi eho doanh nghiep.
Nguyen nhdn: (i) Nhieu thu tuc hau dang ky chong eheo; (ii) Thieu sy phoi hgp cua cac ca quan Nha nude; (iii) Quy dinh phap luat lien quan con phirc tap, hay thay doi; (iv) Thai do thieu than thien ciia cong chiic doi vdi doanh nghiep.
Thu tir, doanh nghiep con gap nhieu khd khan trong viec
tiep c|ln dat dai v^ tai chinh cho phat tri^n kinh doanh. Cdc chinh sach ho trg DN v^ d^t dai con dugc ddnh gid \k chua hgp 1^ va kho tiep can. Theo di^u tra ciia IPSARD (2014), co 67,7%
DN nong nghiep danh gid chinh sach dat dai khong thuan Igi gay can trd hoat dong sdn xuat, kinh doanh cua DN. Con nhieu thii tuc de DN dugc cap Gi4y chumg nhan quy^n sii dung d5t (sd do) khiSn cac tai san nay khdng dugc the chap tai ngan h^ng de vay tien, tiic la han che kha nang ti6p can tai chinh vk ca hoi phat trign ciia DN. Thieu chiing nhan quyen su dung dk va cac bien phap bao dam kem theo, doanh nghiep se giam dau tu, con ngan hang cho vay de dat han.
T h u nam, thu tuc va quy dinh cho phep doanh nghiep dugc hudng cac uu dai ve thu6, phi cung con nhieu bat cap; chang han nhu cac doanh nghiep xuat kh5u ca phe dugc mien thue VAT xuat khau nhung thu tuc kiem tra, quyet toan hoan thue rat cham lam anh hudng den dong von cua doanh nghiep. Viec hoan tra thue thu nhap doanh nghiep (neu nop thira) ciang khdng dugc hoan tra ngay bang tien mat ma chi dugc khau trir dan. Cac doanh nghiep cung cap nong san (vi du gao) cd thucmg hieu, chat lugng tren thj trudng ngi dia phai nop thue VAT 5%, trong khi cac doanh nghiep xuat khau gao hoac thuong lai thong thudng khdng phai chiu thue nay...
Trude nhung han che tren, de ho trg phat trien cac doanh nghiep ndng thon, Bg Ndng
Tap chi nghien cuTu Tai chinh ke toan <^l)>
NGHIEN CQUTRAOodl (So 02 (163)-2017) nghi?p va Phat triin nong th6n
(NN & PTNT) vira ban hanh Ke h o ^ h hanh dgng thuc hien Nghi quylt so I9/NQ-CP ngay 28/4/2016 cua Chinh phii v6 nhOng nhi^m vu, giai phap chu yeu cdi thi^n mdi trudng kinh doanh, nSng cao nSng luc canh tranh quoc gia hai nam 2016- 2017, djnh hudng den nam 2020 vi Nghi quyet sd 35/NQ- CP ngdy 16/5/2016 \h hd trg doanh nghi?p den nam 2020.
Myc tieu: Bg NN & PTNT phin dau d^n nam 2017 dat muc trung binh tren cac chi tieu xep hang v^ mdi trudng kinh doanh va den nam 2020 d?it miic trung binh tren cdc chi tieu thdng le quoc te. Dong thdi, xay dyng va thyc thi he th6ng co che chinh sdch h§ trg, thu hiit dau tu va nang cao nang lyc canh tranh cho doanh nghiep nganh ndng nghiep, phdn dku giai doan 2017-2020 moi nam tang them khoang 10% so lugng doanh nghiep ndng nghiep; trong dd, doanh nghiep cd doi mdi sang tao chiem khoang 20-30%.
Mgt so kien nghi cai thi^n mdi truwng dau t u cho doanh nghif p nong thon:
Thu nhat, Bg NN & PTNT van tiep tuc day manh tai co cau nganh ndng nghiep va DN chinh la yeu td then chdt trong tai CO cau ndng nghiep. Theo dd, nganh se ra soat, cong khai hda va td chirc thyc hien tot cac quy hoach san xuat thugc ITnh vyc quan ly cua nganh. Dong thdi, tiep tuc tai ca ck\x, sSp xep, ddi mdi doanh nghiep nha nude;
d3y manh xa hoi hda viec cung cap dich vu cong. Nha nude can
chu dong quy ho^ch cSc viing san xudt ndng nghiep, tao ca sdr phap ly on djnh de ngucri dan v^ doanh nghiep yen tam d^u tu phdt trien kinh doanh lau ddi.
Ban hdnh cdc quy dinh ve dieu ki$n, tiSu chuan k>^ thuat sdn xudt, tieu chuan chdt lugng vg sinh an todn thyc phdm doi vdi tijcng loai san pham cua ndng - iam - thuy san, cdng nghi?p ch^
bien, sdn pham Idng nghe...
Thfr hai, khuyen khich, thao g5 nhOng khd khan cho DN phat trien, hS trg cdc DN tiep can ngudn lyc vd thi trudng. Ho trg cho DN chinh la ho trg cho ndng dan, khdng c6 DN thi ndng ddn khdng the tu lam dugc. Bg NN & PTNT se ho trg md ciira thi trudng ndng Idm thiiy sdn xuat khau, bdo ve thi trudng trong nude khdi tdc dgng xau cua hoi nhap, sira dSi vd thyc thi cac chinh sach khuyen khich DN nhd va vira, thyc hien lien ket trong san xuat - kinh doanh, tiep can tin dung va dat dai. Duy tri thudng xuyen viec doi thoai vdi doanh nghiep de tiep thu kien nghj, de xuat nhSm hoan thien the che ciia nganh va giai quyet kip thdi cac kien nghi cua doanh nghiep.
Thur ba, de giai quyet van de ve vdn dau tu can cd nhirng djnh hudng thu hut dau tu vao ITnh vyc ndng nghiep trong thdi gian tdi nhu: (i) Da dang hoa huy dgng vdn dau tu, tao diSu kien de tang ngudn vdn huy dgng tir khu vyc tu nhan, hd gia dinh, FDI dau tu vao phat trien ca trong ITnh vyc ha tang, djch vu ndng nghiep, ndng thon; (ii) Hudng tap trung vao nhimg
san phdm c6 the manh ciia Vi$t Nam, nhung^^^ an si!r dyng it tdi nguyen, cdhdm lugng khoa hoc cong nghe cao, dy dn ve san xuat giong, cdng nghiep che bien va may mdc phyc vy sdn xuat ndng nghi$p de thuc day ndng nghiep phat triin theo chieu sau, theo hudng tao th€m gid tri gia tang thay cho chi tang v i s6 lugng; (iii) Tdng cudng h? th6ng thdng tin, cdng khai, minh b ^ h cac djnh hudng phdt trien, quy hoach vd k i hoach ngdnh de nhieu chu the dugc tham gia, thyc hien vd giam sdt thyc hien.
T h v tir, cdi cdch hdnh chinh.
Cy the Bg NN & PTNT tiep tuc day manh cai cdch thu tuc hdnh chinh d tat cdc ITnh vyc chuyen nganh thugc chic nang nhiem vu cua Bg. Ben canh gidi quyet han che cac thu tuc rudm ra, ngodi viec dieu chinh chinh sach, cung can nang cao nhgn thuc va hieu biet cua cdn bg Ianh dao, quan ly cac nganh, dja phuong ve tinh than cua LuSt Doanh nghiep, chinh sach cua Dang va Nha nude ve kinh te tu nhan. Viec giao due dao dire doi vdi can bg cung nen chu trong khdng kem de giam tinh Uang tieu eye vIn xdy ra d mdt so noi hien nay.
Ddi mdi cdng tdc thanh tra, kiem tra chuyen nganh, tranh chong cheo giua cdc co quan, dan vi; thuc thi cac gidi phap phdng, chdng tham nhung hieu qua.
T h u nam, td chuc cac co quan giam sat tinh minh bach, ro rang va diing luat phap trong boat dgng kinh doanh ciia cac (Xem tiep trang 76)
\1Z> T^p chi nghien cufu Tai chinh ke toan
(jii 02 (163)-2017) VAN BE H 6 M NAY
- Chu trgng xay dyng va phat triin dgi ngu can bg khoa hgc cd frinh do cao d i thyc hien hgp tdc qu6c t i trong dieu kien hgp tac cac ben ciing cd Igi vi phat frien frong dieu kien da phuong hda hien nay;
Tich eye tao nguon tdi chfnh de tdng kha ndng md rgng hgp tdc quoc te; mdt khdc can chu dgng tim va tao nguon ho frg cho hgp tac quoc te td cdc doanh nghiep, cdc td chuc xa hgi yong va ngoai nude;
- Tdng cudng eu giang vien, can bd quan ly ra nude ngoai hgc tap, giang day va nghien cihi; dong thdi md rdng viec nhan chuyen gia cac nude den Hgc vien de giang day vd nghien cim nhdm tao dieu kien cho d^i ngu giang vien cd ca hdi tiip can va hda nhdp trinh do ciia khu vyc va the gidi. Khai thac triet de cac quan he hgp
tac quoc t i nhdm md r$ng hinh thdc "du hgc tai chd" cho cdn bd, giang vien vd sinh vi€n;
- Thudng xuySn t i chiic vd tham gia cdc hdi nghj, hgi thao khoa hgc quoc ti, ddy mgnh cdc chuong trinh giao luu trao doi hgc thuat, trao dii sinh vien nhdm md rgng quan h?, tim kiim doi tdc hudng tdi viec tao ra mgt mang ludi lien ket md rgng, quang ba hinh anh Hgc vien mgt cdch rgng rai;
- Gui sinh vien di hgc tai trudng doi tdc d nude ngoai, hoac nhan sinh vi6n cua trudng ddi tdc sang hgc chuyen ngdnh tai Hgc vien;
- Cd ehinh sdch mdi cac giao su nude ngoai ve gidng day tai trudng;
- Thu hiit sinh vien nude ngoai sang hgc tap theo cac he va cac nganh ma Hgc vien dang dao tao;
- Thdnh l|ip trung tdm Hen kit ddo tgo vdi nude ngoai;
- Hinh thanh 3-5 nh6m nghien cdu qu6c t i de cOng nghien cdu cdc ^ tai khoa hgc, t6 chdc cdc cu$c hgi thdo khoa hgc.
Cuoi ciing, d i xdy dyng HVTC theo nhihig chudn muc quoc t i thi hgp tdc quoc t i ddng mgt vai trd frgng yeu. Mdc du sy tham gia cua cdc doi tdc nude ngodi la khong t h i thiiu nhdm ndng cao ndng luc nghien cuu va dao tao ciing nhu xdy dyng mOt thiet chi van hanh hgp ly chung ta van can nhan manh vai fro quyet djnh cua nhihig no lyc ty than cua mSi gidng vien, can bg quan ly.
Tai li^u tham khao:
Bdo cdo hogt dpng doi ngoai cita Ban Hap tdc quoc te qua cdc ndm 2011-2016.
Anh hiroTig cua moi trirong dau tu-.
(Tiep theo trang 12)
doanh nghiep nham xu ly kjp thdi cac hoat ddng kinh doanh trai luat, nhimg hanh vi canh tranh khdng Ianh manh, nhiing lien ket phi phap de chiem doal ngudn luc va nhirng co hgi kinh doanh mgt each bat binh dang.
Thir sau, he thdng ehinh sach: can ra soat, hoan thien he thdng chinh sach khuyen khich dau tu \ao ndng nghiep tren ea nude mgt each ddng bg, thdng nhat; cam ket khdng thay ddi
chinh sach trong khoang thdi gian dii cho vdng ddi dau tu ndng nghiep (tir 10-20 nam);
thuc day lien ket cdng - tu trong dau tu vao ndng nghiep thdng qua xay dyng cac dien dan ve chinh sach de thao go khd khan cho DN; dua DN ciing tham gia vao qua trinh hoach djnh cac chinh sach lien quan, thiet ke nhimg dy an dau tu vao ndng nghiep hieu qua eho ca doanh nghiep va ndng dan.
Tai lieu tham khao:
Chu Tiin Quang (2003), Moi truong kinh doanh 6 nong thon Viel Nam. Thuc trgng va giai phap
Vien Chinh sach va chiJn lu-(rc phdt trien ndng nghiep nong thon (2005). Tong quan rdc nghien cuu ve moi truang dau tif nong thon Viet Nam
Tong cue Thong ke. Nien gidm Thong ke hdng nam tit nam 2005 din nam 2014
Nghl quyit s6 IWKQ-CP nvdv 2S/4/2016 cua Chinh phu
Nghl quyii s6 35/KQ.Cp „ „ ^ , 16^5/2016 cua Chinh phu
76) Tap chi nghien ciiu Tai chinh ke toan
