TAI C H l N H - W n j i W O U - l
THAO GOf KHO KHAN CHO DOANH NGHIEP, KIEN TRI MUC TIEU ON DjNH KINH TE VIMO'
IS. VO KH ff TH ANC - Viin Chien Im vd Chinh sdch Tdi chinh
Ngdy 10/5/2012, Thu ti/dng Chinh phd Sdkfban hdnh Hghi quyit s613/NQCP vemgtso gidi phdp thdo gdkho khan dio sdn mit kinh doanh, hS trp thj tnidng. Ld thdnh viin chd tri nghiin cdu gdihS trg doanh nghiip do Bd Tdi chfnh dixuSi tdc gid bdi viet decdp din bii cdnh ra ddi eda Nghj quyet so 13/N(hCP, cdc gidi phdp hS trg doanh nghiip vd thdng iSip cua cdc gidi phdp ndy.
Kho khan cua doanh nghiep
Tmh hinh kinh te'vi md trong 4 thang da'u nam 2012 da cd nhieu bude ehuyen bie'n tieh eye, edc gidi phap Idem che' lgm phat va dn dinh kinh te' vT md tie'p tyc phat huy hieu qua. Td'c dp tang chi so' gid tieu dimg trong nhiing thang dau nam cd xu hudng giam. Laisua't tin dung gidm, thanh khoan eiia he thdng ngan hang va du trii ngogi hdi dupc cdi thien, ty gia dn djnh, thj trudng chiing khodn cd dau hieu khdi sac. San xua't kinh doanh trong mpt so' Iinh vue tie'p tyc cd nhiing chuyen bieh va duy tri tang trudng.
Tuy nhien, tinh hinh doanh nghigp (DN) 4 thdng dau nam 2012 van khd khan, hang ton kho va chi phi tai chinh tang cao. Khd khan tap trung chii ye'u d nhiing nganh nhu xay dyng; ba't dpng san; cdng nghigp che' bie'n, che' tgo (d td, xe mdy, sat, thep, CO khi, thuy san, det may...); chan nudi, sdn xua't lam nghiep; djeh vu, an ud'ng; khu vyc DN ngodi Nha nudc; DN nho va vira (DNNVV) va mpt sd'DN Idn...
Tinh trgng kho khan noi tren do ed nguyen nhan khach quan tir nen kinh te'va nguyen nhan chii quan tir phia DN. Mpt la, tdng cau giam do dau tu vd ti^u dimg giam dudi tac dpng ciia vigc dp dyng chfnh sach tien tg, tai khoa chat che keo ddi, lgm phat d miic cao. Hai la, tinh hinh khd khan ehung oia nen kinh te'the gidi, khimg hoang np edng d chau Au da tde dpng d a i siic tieu thy tgi cac thj trudng truyen fhdng, thj tnidng tiem nang, dnh hudng de'n tinh hinh xuat khau eua DN. Ba la, vigc thuc hign cac cam ke't hpi nhgp ve gidm d&i thue'quan vd cat bd hdng rao phi thue'quan, dan d m dp lyc egnh tranh
vdi cdc DN nudc ngoai ra't Idn, trong khi do khd nang canh tranh cua DN trong nudc chua cao. Boh Id, gia cac mat hang nguyen vat ligu dau vao eho san xua't nhu xang dau, dign, ga... tang, trong khi gid mpt so mat hang xua't khau chu lyc nhu ndng san giam. Nam la, lai sua't huy ddng vdn eao va keo dai Iam chi phf san xua't kinh doanh cua DN tang, trong khi do qudn tri tai ehinh va quan tri DN con hgn che', nhieu DN kinh doanh dan trai, da nganh nghe, phy thupc nhieu vao vd'n vay.
Gidi phap kip thdi
Trong hoan canh khd khan ehung eua nen kinh te^ nham giiip DN vupt qua khd khan, dn dinh san xua't, nhiing ngdy dau thang 5/2012, Bp Tdi chinh da de xua't cae giai phap tdi ehinh de hd trp DN va ngdy 10/5/2012, Thu tudng Chinh phu da ky ban hdnh Nghj quye't sd 13/NQ-CP (Nghj quyet 13) ve mpt so gidi phap thao gd khd khan cho sdn xua't kinh doanh, hd trp thj trudng.
Nghj quye't 13 da cd sy ke't hpp dong bp ciia cac giai phap ve lai sua't, ea ca'u tin dyng, tdi ca'u tnie hg thd'ng ngan hang; chfnh sach ehi tieu cdng; chfnh sdch mien, gidm, gian thue; dieu hanh gid; cdi each hdnh chfnh vdi nhiing giai phap Chinh phu da va dang chi dgo thye hien tir dau nam 2012 dS' dam bdo tinh nhat quan trong dieu hanh kinh te'vi md. Dieu nay the hien sy phdi hpp dong bp giiia edc chinh sach kinh te'vT md, dgc bigt la chinh saeh tai khda va chinh saeh tien te. Ve ca bdn, cd 5 nhdm gidi phdp Idn, bao gdm:
M$t Id, nhdm gidi phap ve dieu hanh vi md:
dieu hdnh chinh saeh tien tg linh hogt; Co ca'u lgi tin dyng, u u tien vd'n tin dung phue vy cdc linh vuc
\ CHfNH SACH TAI CHiNH Ht TRO DOANH NGHlEP VlfOT QUA KH6 K H A N
ndng nghigp, ndng thdn, sdn xua't hdng xua't khau, cdng nghigp hd trp, DNNVV, sii' dyng nhieu lao dpng; Hd trp DN tiep cgn von tin dyng vd thj trudng chiing khoan...
Hai Id, nhdm gidi phdp ve chi tieu cdng: tgp trung vdo phan bo, giao ke' hogch vd'n dau tu xay dyng CO bdn, vd'n trai phie'u Chinh phii, vd'n vd kinh phi cac chuong trinh myc tieu qud'c gia; Tim nguon vd'n bd sung vd'n dd'i iing cho cdc dy dn ODA; Cho phep sir dyng cdc khodn chi ngan sdch (dang tgm dimg theo Nghj quye^ soll/NQ-CP ngdy 24/2/2011) da cd trong d y lodn vd dupc chuyen nguon sang nam 2012; Bd sung them 2.000 ty dong cho vay dau tu kien cd' hod kenh muong, phat trien dudng giao thdng ndng thdn, eo sd hg tang nudi trdng thiiy sdn va lang nghe d ndng thdn; Ho trp kinh phi xiic tie'n thucmg mgi trong ndm 2012 de tgp trung md rpng thj trudng xuat khau; to chiic thyc hign td't eac chinh sdeh an sinh xa hpi...
Ba Id, nhdm gidi phdp ve thue vd phi: tgp tnmg vao cac giai phap giam, gian, gia hgn edc khodn thue^ phi, tien thue dat, tien sir dyng da't de nham gidm chi phi dau vao, thao gd khd khan ve vd'n cho DN, md rpng thj trudng. Cy the:
- Gia hgn thdi hgn npp thue' trong thdi gian 06 thang ddi vdi thue' gia trj gia tang (GTGT), ke tir ngay de'n hgn npp thue'theo quy djnh ciia phdp lugt ve quan ly thue ddi vdi sd' thue'gid trj gia tang phai npp ciia thang 4, thang 5 vd thdng 6 nam 2012 cho cdc D N N W vd DN sii dyng nhieu lao dpng tren mpt sd'linh vue. Vdi vigc thyc hign giai phap nay, so tien thue'GTGT dupc gia hgn trong mpt thang udc vao khodng 4.100 ty dong (udc cd ba thdng sd' thue' GTGT dupc gia hgn Id 12.300 ty ddng).
- Giam 50% tien thue da't phai npp ciia nam 2012 ddi vdi DN hogt dpng trong linh vyc thuang mgi, djeh vy dang dupe Nha nudc eho thue trd tien thue da't hdng nam ma nam 2012 phai xac djnh don gid thue da't. Thyc hign gidi phap nay, sd' tien thue da't dupc giam khodng 1.500 ty dong (bao gom 700 ty ddng giam tien thue dat ddi vdi DN hogt dpng trong linh vyc sdn xua't nam 2012 theo Quyet djnh so 2093/
QD-TTg ngdy 23/11/2011).
- Gia hgn 09 thang ddi vdi so'tien thue'thu nhgp DN (TNDN) cdn n p ciia nam 2011 va cac nam trudc dd cho DNP'JVV, DN sii dyng nhieu lao dpng tren mpt so linh vyc vd DN san xuat sdn phsun ca khi Id tu ligu san xuat, van tai dudng thuy, sdn xuat th^p, xi mang. Tdng so' ti&i np thue' TNDN dupe gia hgn ude vao khodng 3.500 ty ddng trong 9 thdng.
- Mien 100% thue' mdn bai ddi vdi cae hp nghe ca trong nam 2012. Trudng hyp da thu thi thyc hign
hodn trd eho ngudi npp thue.
- Gia hgn thdi hgn npp tien sii dyng da't tdi da 12 thdng ke tir ngay phdi npp theo thdng bdo oia co quan thue ddi vdi sd' tien sir dyng da't de'n hgn phdi npp ciia eae ehii dau tu d y an do ed khd khan ve tdi chinh vd giao cho cdc dja phuong can cii tinh hinh thyc t&' de xem x^t, quye't djnh thdi gian gia hgn cy the cho timg d y dn ho§c nhdm d y an.
- Liii thdi hgn thyc hign thu phi sir dyng dudng bp 07 thdng, den het 31/12/2012 nh^m giam bdt khd khdn cho DN (gidm chi phi dau vdo) vd ngudi dan.
Dy kien tdng sdtien chua thu Id 3,000-3.200 ty ddng.
- Gidm 30% thu^'TNDN phdi npp nam 2012 oia ' cdc DN quy djnh tgi khodn 1 Dieu 1 Nghj quyel so 08/2011/QH13.
- Mien thue khodn thue GTGT, thue TNCN va thue TNDN trong ndm 2012 ddi vdi cd nhan, hp kinh doanh nha trp, phdng trp cho thue ddi vdi cdng nhan, ngudi lao dpng, sinh vien, hpc sinh; h$, cd nhan chdm sdc trdng giir tre; hp, ca nhan, to ehiic cung ling sua't dn ea cho cdng nhan vdi dieu kign hp, cd nhan, td chiic nay giir dn djnh miie gid cho thue phong trp, nhd trp, gid trdng giir tre va gia cung iing sua't an ca nhu cudi nam 2011.
Bon Id, nhdm gidi phdp ve dieu hanh gid: tgp trung vdo tang cudng cdng tdc dieu hdnh gia, cdng tde thanh tra, kiem tra de ddm bdo gid cd hdng hoa, dgc bigt gia cac mgt hang nguyen Hgu dau vao san xua't phdn dnh diing gid trj thj trudng; hgn che^finh trgng budn lau, gam giii hang hoa, thao hing thj trudng va ehdng ehuyen gia.
Nam Id, nhdm gidi phdp ve thu tyc hdnh chinh thue: tgp trung day mgnh cdi each thu tyc hdnh chinh thue va hai quan nham phah da'u gidm 10-15% chi phi tuan thii thii tyc hanh ehinh thue^ hdi quan cho cd nhan, to chiic vd DN.
T6n trong quy luM thj trUdng
Cdc gidi phap eiia Nghj quyet 13 da the hign dupc nguyen tdc thj trudng, ddm bdo on djnh kinh te'vi md, khdng ldm lgm phat tang trd lgi; tgo mdi tnrdng dau tu thugn Ipi, fliiie day sdn xua't kinh doanh, md rpng thj trudng cd trong nudc va qudc te'. Van de la, trong td ehiic thye hign, can hgn che' d o i mure tha'p nhat
"dp tre chinh sdch", cy the: se quyet Ugt trong trien khai hudng d i n ttiye hign Nghj quyet 13 va thyc hign tdt Thdng hr 83/2012/TT-BTC (ngay 23/5/2012 oia Bp Tdi chinh Hirdng ddn thyc hi$n vigc miln, giam, gia hgn mpt sd' khodn thu ngan sdch nhd nude theo Nghj q u y ^ sd 13/NQ-CP); ddm bdo diing ddi tupng, diing dja chi; tuan thu quy djnh oia phdp lugt va cam k§t qud'c t^; dam bdo tinh cdng khai, minh bgch. $
