TAICHINHVIMO
( So 11(64)-2008)
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FDI TRONG llNH VITC NONG NGHICP CUfl VICT NflM
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Tinh hinh FDI trong ITnh vyc nong nghiep Viet Nam '*''-' '
Khuyin khich va danh uu dai cho cac dy an diu tu vao ITnh vyc ndng nghiep da dugc Dang va Nha nudc ta quan tam, chii trpng ngay tii' khi ban hanh Luat Dau tu nudc ngoai tai Viet Nam dau tien vao nam 1987. Tinh den cudi nam 2007, ITnh vyc ndng nghiep da thu hut dugc 933 dy an (cdn hieu lyc), chilm 10,8% tdng sd dy an FDl ciia ca nudc. Lupng vdn dau tu dang ky gan 4,5 ty USD (chilm 5,37%), trong dd 2,02 ty USD da dugc trien khai trong thyc te. Trong tdng sd dy an dau
TS. Nguydn HCHU Hieu
tir cac nudc thude EU, nhu quan dao British Virgin Islands (chilm 11% tdng vdn diu tu), Phap (chilm 8%).
Cac dy an FDI trong ndng nghiep da phat huy tae ddng tich cyc, gdp phan khdng nhd thiic day nen ndng nghiep ndi rieng va kinh te Viet Nam phat triin, dilu nay the hien tren mdt sd net chii yeusau:
Thir nhat, cac dy an FDI da gdp phan tich circ thuc day qua trinh chuyen ddi nen san xuat nong nghiep ty cung, ty cap sang san xuat hang hoa, nang cao gia trj ndng san, hudng tdi dap irng nhu
tV)0 Tinh hinh thu hiit von FDI vao llnh vyc nong nghiep Viet Nam
(Tinh den cuoi ndm 2007)
Dtm vi: USD STT
1 2
Nganh, ITnh VU'C N6ng-Lam nghiep
Thuy san T6ng s6
SdclLPan 803 130 933
Vdn dang ky 4.014.833.499 450.187.779 4.465.021.278
Von thipc hien
1.856.710.521 169.822.132 2.026.532.653
tu vao ndng nghiep, cac dy an boat ddng trong ITnh vyc che bien ndng san, thyc pham chiem ty trpng Idn nhat 53,71% tdng vdn dang ky, tiep theo la cac dy an trdng riing va che bien thirc an gia sue, chiem 12,7%, cac dy an trdng trpt chiem gan 9%. Hien da cd 50 qude gia va viing lanh thd dau tu tryc tiep vao ndng nghiep, chu yeu la cac nudc chau A (Dai Loan, Nhat Ban, Trung Quoc, Hdng Kdng,...) chiem 60% tdng vdn dau tu. Dai Loan la qude gia cd lugng vdn dau tu nhieu nhat, chiem han 28%. Ben canh cac nudc chau A, ndng nghiep Viet Nam cung tiep nhan dugc von diu tu
NguSn: Bo Ke hogch vd Ddu lit cau tieu diing trong nudc va thj trudng qude te. * Hang nam hang tram trieu USD hang ndng san hoac cd ngudn gdc ndng san dugc cac doanh nghiep FDI boat ddng trong ITnh vyc ndng nghiep
xuat khau ra nudc ngoai. « Thir hai, ca d u vdn FDI tuang doi phii hop*
vdi yeu cau chuyen djch ca d u kinh tl ciia nganh, nguon von dugc thu hiit kha ddng diu vao cac ITnh vyc trong trgt, chi biln ndng, lam san, san xuat mia dudng, thirc an chan nudi, chan nudi gia cam, gia siic, trdng rirng va san xult nguyen Hgu^
giiy.
Tgp chf nghi§n cdu Tdi chfnh ke'todn
TAI CHINH VI MO
Thir ba, cae dy an FDI da tao viee Iam cho hang van lao ddng cdng nghiep. Din nay cd khoang 90.000 lao ddng dang lam viec tryc tilp tai cac doanh nghiep FDI eua nganh. Ben canh dd, vdi hieu irng lan toa, cac dy an FDl ndng nghiep cdn tao ra mdt lugng ldn viec lam gian tiep, dd la nhting viec lam cung d p nguon nguyen lieu dn djnh de cac nha may boat ddng.
Thir tir, boat ddng dau tu tryc tilp nudc ngoai trong ITnh vyc ndng nghiep cdn cd tac dyng tich cyc trong viec chuyen giao cdng nghe. Nhieu day chuyen cdng nghe mdi thupc loai tien tiin va hien dai bac nhat the gidi da dugc chuyen giao vao Viet Nam nhu day chuyen xay xat gao Satake cua Nhat Ban, day chuyen san xuat bdt mi eua Xingapo, Inddnexia, cac day chuyen che bien rau qua cua Italia, Ha Lan, cac day chuyen che bien che cua Nhat Ban, Dai Loan, cac nha may dudng cua Anh, Phap, An Do, Nhat Ban, Dai Loan, lien doanh che bien sCra va cac san pham sCra, lien doanh che bien hai san,... Ben canh dd, nhieu gidng cay mdi cd nang suat cao nhu gidng dira Cayen, gidng mi'a An Do, Dai Loan, chau My Latinh cung da dugc dua vao VietNam. Cac cdng nghe mdi nay gdp phan khdng nhd trong viec tao ra mdt khdi lugng hang ndng san xuat khau ldn, chat lugng cao va gia thanh ha, cd kha nang canh tranh tren thj trudng the gidi.
Tuy nhien, so vdi cac nganh khac, ty trgng FDI trong nganh ndng nghiep cdn thap, chua tuang xirng vdi tiem nang va tam quan trgng cua nganh trong nen kinh te qude dan. Cac cudng qude ndng nghiep nhu Hoa Ky, Canada, Oxtraylia chua thyc sy dau tu vao ndng nghiep cua Viet Nam. Phan bo vdn FDI chua ddng deu giu'a cac viing, mien. Vdn FDI hien tap trung chii yeu d khu vyc ddng bang, trong khi dd cac tinh mien nui phfa Bac, mien Trung Va Tay Nguyen la nhijng nai rat can vdn nhung nhan dugc ft vdn diu tu. Cac dy an FDI chua khai thac dugc tiem nang, Igi thl cua cac vimg. Nha dau tu nudc ngoai chu yeu mdi tap trung vao cac dy an thu hdi vdn nhanh nhu san xult thirc an chan nudi, che bien ndng san, ft triin khai cac dy an phat trien cdng nghe sinh hgc trong ndng nghiep, Iai tao giong cay trong, vat nudi mdi, trdng che bien cac loai
rau, qua xuat khau bang ky thuat cao,...
Nguyen nhan nao dan den cac han che tren?
Mot la, Viet Nam chua xay dyng dugc chien lugc thu hut va quy hoach sir dung FDl cho phat trien ndng nghiep va ndng thdn. Chua cd ca che lya chgn de xuat cac dy an FDI uu tien trong nganh, thieu chi'nh sach uu dai van ddng FDI vao ndng nghiep. Chua cd ca quan chinh thirc cua nganh theo ddi va giiip da giai quyet vudng mac trong qua trinh thyc hien cac dy an FDI. Chua cd sy phdi ket hgp giu'a nganh va dja phuang.
Hai la, nhung nguyen nhan bat ngudn tir thii tyc hanh chi'nh, chinh sach chung cua nha nudc.
Chinh sach uu dai, khuyen khich cac nha dau tu nudc ngoai thyc hien dy an ndng nghiep ehua phat huy hieu qua, trong bdi eanh ca sd ha tang cirng va ca sd ha tang mem de phat trien ndng nghiep cdn thieu va yeu. Do gap nhieu khd khan trong thyc tien trien khai, rien ty trgng cac dy an FDI ndng nghiep giai the eao (ban 30%) so vdi ty trpng trung binh ciia ca nudc khoang 20%.
Ba la, trinh dp nhan lyc d ndng thdn chua du hap dan cac nha dau tu nudc ngoai. Cae doanh nghiep ciia Viet Nam boat ddng trong ITnh vyc ndng nghiep chua xirng tam de trd thanh ddi tac lien doanh, lien ket vdi cac doanh nghiep nudc ngoai.
Bon ia, rui ro khi dau tu vao ndng nghiep va ndng thdn ndi chung cao han nhieu so vdi cac nganh khac. Thdi gian dau tu va thu hdi vdn dai chju anh hudng tryc tiep tir cac yeu td ty nhien Trong khi dd, cac ndng san cd chat lugng tieu diing cao, nhan hieu ndi tieng va ham lugng gia trj gia tang ciia Viet Nam chua dugc tao dyng. Hon nCra, ndng nghiep Viet Nam van dang trong giai doan chuyen dan tir mdt nen ndng nghiep ty cap, ty tuc sang nen ndng nghiep san xuat hang hoa, ddi mdi ca che quan ly va timg budc hdi nhap vao khu vyc va the gidi, nen boat ddng san xuat kinh doanh ciia cac nha dau tu nudc ngoai gap nhieu khd khan phat sinh tii' chinh ndi tai ciia qua trinh chuyen ddi.
Nam la, cae dja phuang cd xu hudng tap trung thu hut FDI vao nganh cdng nghiep va djch vy.
Tgp chf n g h i e n c d u Tdi chfnh k e ' t o d n 3 1
TAI CHINH VI MO
( So 11(64) - 2008^
chua quan tam dung mirc den ITnh vyc ndng - lam - ngu nghiep vdn la the manh ciia dia phuang.
Giai phap thu hut va nang cao hieu qua sir dung von FDI trong linh vyc nong nghiep.
Nham hoan thanh muc tieu xay dung mpt nen ndng nghiep hang hoa manh, phat trien da dang, ben virng va hieu qua cao tren ca sd phat huy cac Igi the so sanh va ap dung cdng nghe mdi, cdng nghe cao Iam ra cac san pham cd kha nang canh tranh tren thj trudng qude te; hinh thanh md hinh ndng thdn mdi cd ca d u kinh tl ndng nghiep - cdng nghiep - dieh vy hgp ly, tirng budc cdng nghiep hoa, hien dai hoa, tao viee lam cho ngudi lao ddng d ndng thdn, tiin tdi mdt ndng thdn no du, dan chu, cdng bang va van minh nhu Chiln lugc phat trien ndng nghiep ndng thdn din nam 2010 da xac djnh, thi can cd mpt nguon lye tai chinh rit ldn, trong dd vai trd cua vdn FDI la khdng the phu nhan. Bd Ndng nghiep va Phat trien ndng thdn da xay dyng muc tieu thu hut 1,5 ty USD vdn FDl vao ITnh vyc ndng - iam - ngu nghiep trong giai doan 2006 - 2010. Day la so von khdng ldn so vdi cac nganh, ITnh vyc khac, nhung la nhiem vy khdng de dat dugc doi vdi nganh ndng nghiep. Di thye hien muc tieu nay, trong thdi gian tdi, thilt nghT cd thl ap dung cac giai phapsau:
^ Mpt la, tang cudng cdng tac quan ly nha nudc ve FDl trong ndng nghiep.
- Can nhanh chdng xay dyng chiln lugc thu hilt va quy hoach sir dung FDl cho nganh ndng nghiep, dac biet la tang cudng tilp xiic, gidi thieu ca hdi diu tu, san phim cd kha nang phat trien CLia nganh vdi cac nha diu tu nudc ngoai. Xac djnh rd don vi chinh thirc (thupc Bd Ndng nghiep va Phat trjen ndng thdn) chju trach nhiem toan dipn ve vin dl FDl, tir tilp xiic, ho trg thii tyc, thdng ke, theo ddi danh gia va quan ly, lam diu mdi giai quylt cac vin dl khi doanh nghiep gap vudng mac trong qua trinh diu tu va san xuit kinh doanh.
- Quy hoach va chu ddng xay dyng cac khu ndng nghiep tap trung, cae khu ndng nghiep cdng nghe cao de tao dia ban cho viec tilp nhan cdng nghe chuyen giao tir cac nha diu tu nudc ngoai
mdt each thuan lgi.
- Tiep tyc cai thien mdi trudfng dau tu nudc ngoai, nang cao tinh tien lieu, minh bach, dan gian hoa thii tyc cap phep, quan Iy boat ddng diu tu, cai thien ca sd ha ting ndng nghiep, ndng thdn.
- Phat trien thj trudng, phat trien vimg nguyen lieu, phat trien ngudn nhan luc dap irng yeu ciu dat ra ciia cae nha dau tu nudc ngoai.
Hai la, djnh hudng boat ddng diu tu cua cac nha dau tu nudc ngoai vao ITnh vyc ndng nghiep phil hgp vdi chien lugc phat triin ndng nghiep cua Viet Nam, ddng thdi khai thac dugc thl manh cua cac nha dau tu nudc ngoai.
- v l trdng trgt va che bien ndng san: Tap trung vao cac dy an xay dyng cac vimg trdng va chi bien ndng san xuat khau nhu lua gao, cay luang thyc. rau qua, ca phe, cao su, che,... theo hudng tham canh, nang cao chat lugng, ha gia thanh san pham, ddi mdi thiet bj cac xudng cbl biln.
- Ve chan nudi va che biln san phim chan nudi: Tap trung thu hut vao cac dy an san xult gidng lgn, bd va gia cam cd chit lugng cao tai cac viing cd dieu kien thuan lgi vl lao ddng, dit dai, dam bao ve sinh mdi trudng khi phat triin chan nudi vdi quy md Idn, ddng thdi tilp tyc thu hiit dau tu san xult thirc an gia sue cd chit lugng cao.
- Ve trdng rirng - chi biln go: Tap trung vao cac dy an san xult gidng cay cd chit lugng, nang suat cao nham dap irng nhu elu trdng rimg nguyen lieu phyc vy chi biln go, lam san, giiy,...
Ba la, hoan thien ca chi, chfnh sach uu dai diu tu vao ndng nghiep, ndng thdn. ap dung cac bien phap khuyin khich cac nha diu tu nudc ngoai thyc hien cac dy an vao ITnh vyc ndng nghiep, theodd:
- Khuyen khich cac nha diu tu nudc ngoai thyc hien cac dy an diu tu vl cdng nghe sinh hpc de tao ra cac gidng cay, con cd nang suit, chit lugng cao dua vao san xult dap irng nhu d u trong nudc va xult khiu.
- Khuyen khich cac nha diu tu nudc ngoai tham gia dau tu xay dyng ca sd vat chit ky thuat phue vu ndng, lam nghiep nhu cac cdng trinh I
Tgp chf nghien cdu Tdi chfnh ke'todn
( Sd 11(64) - 2008 ') TAICHINHVIMO
thuy lgi, san xuat phan bdn, thude bao ve thyc vat, he thdng giao thdng ngi ddng,...
- Khuyen khich cac nha dau tu nudc ngoai dau tu cdng nghe che biln thyc phim, bao quan sau thu hoach de nang gia trj san phim, tao ra thj trudng tieu thy ndng san dn djnh, dac biet xuat khau.
Bon la, sir dung cac ngudn vdn khac, dac biet la vdn ODA de khai thdng ddng chay vdn FDI vao ITnh vyc ndng nghiep.
Trong thdi gian tdi can tang cudng gan ket hai ngudn vdn ODA va FDl trong ITnh vyc ndng nghiep tii' dd nang cao hieu qua sir dyng chimg.
Bd Ndng nghiep va Phat trien ndng thdn nhanh
chdng xay dyng chien lugc thu hiit, sir dung vdn ODA va FDl trong tiing giai doan mpt each ddng bd, hgp ly, gan ehat vdi muc tieu phat trien ndng nghiep ndng thdn ciia thdi ky dd. Van ddng va sir dung ngudn vdn ODA vao viec thiet ke chien lugc va quy hoaeh FDI cho nganh, xay dung he thdng danh gia tdng the hieu qua sir dung cac ngudn lyc cho phat trien, cac chuang trinh dao tao nang cao nang luc cho can bd quan ly doanh nghiep, cac trudng day nghe ndng thdn, cac chuang trinh hd trg van dpng xiic tien dau tu, chuang trinh hd trg phat trien thuang hieu ndng san Viet Nam, cae chuang trinh tao dung thj trudng ndng san hien dai,...
MOT SO NOI DUNG.
( Tiep theo trang 29)phat sinh cau bdi "Thdi diem phat sinh sai sdt la thai diem nao:
thdi diem phat sinh hda don, chirng tir ma bj bd sdt, hay thdi diem Ie ra phai ke khai nhung bd sdt khdng ke khai?". Do vay, cac van ban Hudng dan can Iam rd each hieu nao trong quy djnh nay ciia Luat de thdng nhat trong thyc hien.
Thir hai, tai Dilu 5 Luat thue GTGT quy djnh vl "Doi tugng khdng chju thue" cd doan nhusau: "Ca sd kinh doanh hang hda, djch vy khdng chju thui gia trj gia tang quy dinh tai Dieu nay khdng dugc khiu trir va hoan thui gia trj gia tang dau vao, trir trudng hgp ap dyng mirc thue suit 0% quy djnh tai khoan 1 Dilu 8 cua Luat nay". Tuy nhien, tai dilm c khoan I Dilu 12 quy djnh "Thui gia trj gia tang dau
vao cua hang hoa, dich vu ban cho td chuc, ca nhan su' dyng ngudn vdn vien trg nhan dao, vien trg khdng hoan lai dugc khiu trii' loan bd". Trong khi dd, hang hda, djch vy ban cho td chuc, ca nhan sir dyng ngudn vdn vien trg nhan dao, vien trg khdng hoan Iai la mdt nhdm thude dien khdng chju thue GTGT quy dinh tai Dilu 5 neu tren. Do vay, de tranh mau thuan, khi soan thao van ban Hudng dan can bd sung vao doan cudi ciia Dilu 5 cum tii' sau "va diem c khoan 1 Dilu 12 Luat nay". Khi do. doan quy djnh tren ciia Dieu 5 se dugc cy the hda nhusau: "Ca sd kinh doanh hang hda, djch vy khdng chju thue gia trj gia tang quy djnh tai Dieu nay kbdng dugc khiu trir va hoan thui gia trj gia tang diu vao, trir trudng
hgp ap dyng mirc thue suat 0%
quy djnh tai khoan 1 Dieu 8 va trudng hgp hoan thue quy dinh tai diem c khoan 1 Dieu 12 ciia Luat nay".
De cu the hda Luat thui GTGT, cd nhieu ndi dung khac can Hudng dan cu the. Tuy nhien, nhti'ng ndi dung nay cd the ke thira nhtrng van ban Hudng' dan thi hanh da cd ve thue GTGT. Nhiirng van de neu tren la nhtrng van de mdi phat sinh hoac da phat sinh vudng mac trong thyc tien nhung chua dugc giai quyet. Hy vpng rang, cac van ban Hudng dan thi hanh Luat thue GTGT se gdp phan lam cho Luat nay dan gian, rd rang va minh bach ban./.
Tgp chf nghien cdu Tdi chfnh ke t o d n <'33
