Nghien cuu | Research
Asia-Pacific Economic Review
iQirjj
^1Lam the nao de thu ngan sach ben vung
TS.DotoH6ngLe Dai hoc Duy Tan
T
heo Luat NSNN hien hanh, cac khoan thu NSNN bao gdm: thue, phi. Id phi; cac khoan thu tir hoat ddng kinh te cua Nha nude; cac khoan ddng gdp cua cac td chuc va ca nhan; cac khoan vien trg va cdc khodn thu khac theo quy djnh cua phap luat. Thuc te, hang nam NSNN chu yeu dua vdo sd thu thud va phi cac loai, chiem khoang 21,6% GDP.( xem bang 1) Trong dd, thud Gia tri gia tang (23%), thue Thu nhap doanh nghiep (TNDN) (30%) vd thue Xuat nhap khau (XNK) (13%).Baiig 1. Cac iignou thu iigaii sach, 2003 - 2012
3S 30 2S 20 15 10 5
2003 2004 2005 2006 2007 2008 2009 2010 2011 2012
-Tinjtho - T h u i h u *
-V;*n tr^r khiog ho«n l»i
NgH6n : [1]
"'•^0 phi'ngo^. tnj4 -Thu<ftuth4
Trong cac ngudn thu ngan sach, thu thud chiem ti trgng Idn nhat. Tuy nhien, nhiing nam viia qua sd thu bien ddng that thudng vd cd chieu hudng suy giam.
Dac bidt, trong dieu kidn kinh te khd khdn keo theo cac ngudn thu, nhat la thu tii thue thdi gian gan day cang sut giam, nhung khoan thu tii khu vuc kinh td deu khdng dat du todn vd cd miic tdng trudng thap so vdi ke hoach. Chang ban, nam 2012, thu NSNN dat 741.500 ty ddng , vugt du toan 0,13 %; nhung nam 2013, thu 810 ty ddng, chi dat 99% du toan. Dang chii y, ddi vdi sd thu tii thud XNK, nam 2001, chid'm 15,5%
tdng thu NSNN; ndm 2010, ty Id ndy giam xudng cdn 11,2% [2] ; ndm 2011, dat trdn 200.000 ty ddng, vugt 17,8%. Nhung ndm 2012, thud XNK thu dugc 197.850 ty ddng, chi dat 88% du toan va giam gan 9% so vdi nam 2011. Nam 2013 thu dugc 220.000 ti ddng, tang 11,4 % so vdi nam 2012, nhung chi dat 92,6% du toan, cd the thay cac ngudn thu tang giam that thudng
Trong thdi gian tdi, cac khoan thu vdn khdng dn
djnh va cd chieu hudng suy giam. Ddi vdi thu ndi dja, chinh sdch gidn, gidm, midn thue, phi cdc loai nham hd trg cdc DN, ke cd mien thud thu nhap cd nhan ddi vdi mot sd ddi tugng cung se Idm cho ngudn thu giam xudng. Trong luc dd, cac ddng thud XNK tid'p tuc giam theo Id trinh cam kd't WTO. Ddi vdi cdc Hiep djnh thuong mai (FTA) da ky kd't, dd'n thdi diem ndm 2014, phan Idn da budc sang giai doan cat giam va xda bd thud quan sau.
Thii hai, vd quy md sd thu lien tuc tang qua cdc nam, binh quan giai doan 2001-2010 tuong duang 26,5% GDP. Tuy nhidn, tang giam that thudng, nam 2011 giam xudng 24,38% GDP, ndm 2012 dat 25,4%.
Nam 2013 lai tang len 27%. Thu ngan sach qua cao gay siic dp nang ne len khu vuc doanh nghidp, nhat la khdi doanh nghidp dan doanh lam tang ehi phi san xuat ddn dd'n thu hep lgi nhuan va dnh hudng ddn thu ngdn sach nha nude. Theo Ngdn hang The gidi (WB), khodn thu nay chiem dd'n 34,5% thu nhap cua doanh nghidp Viet Nam [3]
Thii ba, ve co cau thu ngan sdch thdi gian qua viia bj ddng viia thidu tinh dn djnh va chu yd'u phu thudc cdc khodn thu "khdng thudng xuydn" nhu: ddu thd, quydn sii dung dat va thu tir tien bdn cac tai san thudc sd hiiu nhd nude. Cdc ngudn thu ndy binh quan giai doan 2001-2010 chid'm ban 29% tdng thu NSNN. [4]
Mac du khdng dn djnh, nhung nhimg ngudn thu nay thudng chid'm mot ty trgng Idn trong tdng so thu. Va cd the la rat cao trong giai doan hien tai nhung lai cd xu hudng giam trong dai ban. Chang han,ti trgng thu tii dau thd cung dang gidm dan trong tdng thu NSNN, tir khoang 6,9% GDP trong ndm 2007, 3,5% GDP nam 2010 va xudng cdn chua day 3,19 % GDP trong nam 2012. Tuong tu, thu tii giao quydn sii dung dat va thu tii ban nha thudc sd huu nhd nude dang cd xu hudng ngdy cang giam dan ve quy md tuydt ddi cung nhu ty trgng.
Trong nhiing ndm qua, su giam sut tii cac ngudn thu ndi tren da dugc bii dap thdng qua vide tdng thu tir thud TNDN va thud gia hi gia tang (GTGT). Tuy nhidn, ngudn thu tii thud TNDN vd thud GTGT trong nhdng ndm tdi sd bj ban che do thue sudt TNDN cung dd giam xudng.
Thii tu, vide phdn cap quan ly thu ngan sach chua tridt dd. Trong khi bd may qudn ly thu ngan sach (thud, hai quan...) dugc quan ly theo nganh dgc, thi
nhidm vu thu ngdn sdch lai dugc giao cho chinh quydn dja phuang (HDND cdc tinh, thanh phd true thudc tmng uong). Mat khac, nhtmg ydu kem trong co che quan ly cung dcmg gay ra mot sd rdo can ddi vdi vide CO cau lai thu chi NSNN, qua dd tung budc gia tdng su tham hut. Nhung ban che ve quan ly thu cung vdi thidu cac che tai de dam bao vide tudn thu thuc hien cdng khai sii dung vd quan ly ngan sach ndn hieu qua trdn thuc td chua cao.
Thii ndm, thu NSNN cdn Idng ghep qua nhidu muc tiSu trong timg hinh thiic ddng vien, trong khi cdc muc tieu chinh sach lai mau thudn nhau, khidn cho mot sd muc tidu chinh sach khd thuc hidn dugc. Do vay, cac yeu td khdng phan dnh trong thu ngan sach cac nam trude thi cung it dugc phan anh trong du toan thu ngan sach, nhu cac khoan that thu, cac ydu td tang thu mcM phat sinh. Trong can ddi ngdn sdch hang nam cd khoan thu kdt chuyen va chi chuyen ngudn tii nam ngan sach nay sang nam ngan sach sau.
Mot SO giai phap thu ngan sach ben vung
Cd nhidu nguyen nhdn khien thu ngan sach khdng ben vung, dac bidt trong giai doan nen kinh te chua thodt ra khdi khd khan tri trd. Cdc boat ddng cd thu cua cdc td chiic kinh te dang trong thdi ky tap tmng cau tnic lai. Mat khac, vide Chinh phu ap dung chinh sach mien, giam, gian thud tren didn rdng, vdi nhidu ddi tugng trong mdt thdi gian tuong ddi ddi (Bang 2).
Gdi giai phap nay mac dii cd tac dung khuyen khich ddi vdi docinh nghidp, cd nhdn, nhung da Idm giam thu NSNN, nhat la trong bdi cdnh khai thac ngudn thu gap nhieu khd khan.
Baiig 2. Time inien giam va gia haii nop nam 2012 (Ty VND) Mien
Thu6TNDN ThulTN(3N Thudmonbai
Giam ThulTNDN ThulTNCN Thue dat
Gia han Thul GTGT Tien su dung dat
Tong
1.627,4 80,7 1.534 12,7 2.473,2
1709 2.34,2 530 9.189
5.021 4.177 13.289,6 Ngudn :B6 Tai chinh (2013)
De thu ngan sach ben viing, sd thu dn djnh vd dat miic du toan dd ra, cdn phai tien hanh nhieu giai phap ddng bd. Trong khudn khd bai bao nay, xin de xuat mot sd gidi phdp co ban sau:
Truac het, dat bdi duang ngudn thu la muc tieu co tinh chdt quyet dinh den su on dinh va phdt trien cua
thu NSNN. Vide dOng vien mdt bd phan ngudn luc tai chinh qudc gia cho Nha nude la yeu cau co ban, khdng the thieu dugc ddi voi mgi Nhd nude. Miic ddng vidn ngudn luc tdi chinh qudc gia vdo NSNN thudng chju sir tac ddng cua cdc yd'u td sau day: (i) Miic thu nhap GDP binh quan dau nguoi; (ii) Ty suat doanh Igi trong nen kinh te ; (iii) Kha nang khai thac va xuat khau tai nguydn thidn nhien; (iv) Ty Id tiet kiem cua khu vuc tu nhan de dau tu; (v) Muc do trang trdi cdc khoan chi phi cua Nha nude; (vi)Td chiic bd may thu nop. Vi vay, de thu ngan sach bdn vimg phai thuc hidn phdn hch, ddnh gid thuc trang kinh te, thuc trang boat ddng sdn xuat kinh doanh tren ca sd dd lap du toan, xay dung chinh sach, chd do, bien phap chi dao thu thich hgp, tranh tu tudng thu don thuan, thu thoat ly thue trang kinh td. Phai coi muc tieu bdi dudng ngudn thu la muc tieu cd tinh chat quyet djnh dd'n su dn djnh vd phdt trien cua thu NSNN.
Tfiu hai, thuc hien lap du todn so thu ngdn sdch mot each khoa hoc. Cdng tac lap du toan sd thu phai bam sat thuc td tinh hinh phat trien kinh te - xa hdi va phai dua tren nhimg tinh toan khoa hgc, hgp ly. Du toan ngan sach ndi chung, du todn thu ngan sach ndi ridng, phdi cdn cii tir ydu cau phat trien kinh te xa hdi cua dat nude, yeu cau ve an ninh qudc phdng vd dam bdo cdc ydu cau khac cua cac cap chinh quyen dja phuong trdn co sd luat phap va he thdng cac tieu chuan, djnh miic thdng nhat do co quan cd tham quyen quy djnh. Cdng tac lap du toan sd thu ngdn sach can phai tinh toan ca vd khia canh kinh td va khia canh xd hdi, tao su cdng bang trong vide huy ddng va phan phdi ngudn thu nham dn djnh va phat trien kinh td, xa hdi. Cu the : (i) phdi thay ddi quy trinh chien luge lap NSNN trdn co sd thiet lap mdi quan he so sdnh giua dau vdo vd dau ra vd soan lap ngan sach theo khudn khd chidn luge tmng ban; (ii) Thiet lap khudn khd thdng tin cua phuong thiic soan lap Ngan sach theo dau ra. (iii) (iv) Thay ddi hd thdng bdo cdo;
va (v) cai each he thdng luat phdp, don gidn hda thu tuc hdnh chinh thu ngdn sach.
Thii ba, cdn dieu chinh ca cau thu ngdn sdch hgp ly. De xac djnh ty Id ddng vien thu NSNN hgp ly trong thdi gian tcii, can phai xdc djnh co cau cdc ngudn thu phu bcrp. Trudc het, can xdc djnh ty Id ddng vidn co ban (ty Id loi) ddi veil GDP nhdm thuc hidn cdc muc tidu cua thu ngdn sach. Qua nghien cuu ty Id ddng vien/GDP cua cdc nude cd trinh do kinh te tuong duang de xay dung miic thu ngdn sach cua Viet Nam cho phil hgp. Nhin chung, ty Id ddng vidn tmng binh cua cdc nude trong khu vuc, thudng dugc xac dinh d miic 15 20% GDP Trong luc dd, ty le thu Ngan sach cua Viet Nam van d muc cao 27 % (Bang 3). Do vay, can h'nh toan lai ty Id ddng vien thu NSNN tmng binh cua Viet Nam nen d miic 17 18% GDP cdng vdi ty Id
(8/2014) KINH T^ CHAU A - THAI BINH DUC3NG
41
Nghien cuu | Research
Asia-Pacific Economic Reviewthu tii dau thd khodng 5% GDP la hgp ly va phu hgp vdi muc tidu ddng vien vdo NSNN trong Chidn luge phat tridn kinh te xa hdi giai doan 2011 - 2020.
Baiig 3.Ty le dong vien tlm ngan sach ciia mot so niro'c va Met Nam Quoc gia
Philippines Thai Lan Singapore Han Quoc Viet Nam
T y l e t l m / G D P 15%
18%
20%
20%
27%
Nguon: Tdng hgp tir World Bank va Thue Nha nude.
Thu tu, do nguon thu ngdn sdch chu yeu Id tu thue va phi, do vay, cdn tiep tuc hoan thien he thd'ng chinh sdch thue, phi. Trdn co sd xac djnh dugc miic do ddng vien phu hgp, thuc hidn cdi each co cau hd thdng chinh sach thud, phi theo djnh hudng dam bao tinh hgp ly trong co cau ba loai thud ca ban: thud danh trdn thu nhdp, thue ddnh trdn hdng boa, djch vu va thud danh tren tdi sdn (chu yd'u Id thud nha, dat). Mat khac, cdn hudng tdi vide gia tdng timg budc ty trgng cac ngudn thu tu thud TNCN va tii thue tai san, trong dd tdp tmng vao thud nha va dat. Ddi vdi Thud TNDN bdn canh bd sung cdc quy djnh nham quan ly chat va hgp ly hon cac khodn thu — chi cua doanh nghidp, cdn phai siia ddi cac quy djnh ve uu dai thud ddi vdi cac doanh nghidp boat ddng trong nhung Iinh vuc dac thu, eae doanh nghidp dau tu ra nude ngoai va cac doanh nghidp bj tdc ddng true tid'p bdi ehinh sdch dieu hdnh kinh te vI md cua Nha nude.
Thu ndm, tiep tuc cdi each vd hodn thien cong tdc qudn ly thu. Phuang phdp qudn ly thu NSNN phd bid'n hidn nay la: xdc lap mot he thdng chinh sach thu ddng bd phu hgp vdi thuc trang cua nen kinh te. Hd thdng chinh sdch thu nay viia phdi quan tdm tao ra ngudn thu trudc mat viia phdi tao ddng luc thuc ddy tang tmdng kinh te, tao cdng an viec lam nhieu ban, kidm chd lam phat, thuc hidn muc tidu hdi nhap va timg budc can ddi can can thanh toan qudc te. Tren co sd chinh sach, che do thu, can hoach djnh ke hoach thu sat, dung, phu hgp vdi didn bid'n thuc td khach quan cua tinh hinh kinh td hang ndm. Hoan thidn cdng tac quan ly thu gan vdi vide xac lap cac bidn phdp td chiic thu phu hgp vdi timg khoan thu cu thd cila NSNN.
Thu^ sdu, ve nguyen tdc de ddm bdo sd thu ngdn sdch ben vung phdi dua tren khodn thu ben vung (ddi tugng thu). Vi vdy, can phan loai va djnh danh chinh xac cac khoan thu cd tinh "thudng xuydn" va "khdng thudng xuydn" Tren co sd dd, tmdc hdt de cd sd thu
ben viing can phai tinh toan dua trdn cdc ngudn thu
"thudng xuydn" va Idu ddi (thue va phi) va tinh toan theo Id trinh giam ddn cac khoan thu "khdng thudng xuydn" vd "bdt dn" nhu thu tii dau thd, tii giao quydn sir dung dat vd tir vide bdn cac tai san thudc sd him nhd nude. Ddi vdi thud quan (thud XNK) can phdi can cii vao cac cam kd't va Id trinh cat giam thud cua cac Hidp djnh thuang mai Viet Nam da ky kd't dd phdn bd vd du todn sd thu trong ngan ban va dai han hgp ly.
Ddi vdi thud thu nhdp, md rdng co sd tinh thud thdng qua md rdng pham vi, ddi tugng chju thud, ddi tugng chju thue, thu hep didn midn, gidm thue. Ddng thdi, timg budc gidm dan miic thue sudt thud TNDN vd miic thud suat cao nhat va giam sd bac trong Bieu thud suat thud thu nhap ca nhan.
Thuc hidn md rdng co sd tinh thue, cd Id trinh thu hep dan didn hdng hda va djch vu khdng thudc didn khdng chju thud GTGT va didn hang hda dang dugc ap dung thud suat thud GTGT d miic 5%; md rdng didn hdng hda chju thue tidu thu dac bidt phu hgp vdi su djch chuyen vd dac tinh tidu dimg trong xd hdi cung nhu djnh hudng san xuat, tidu diing cua nhd nude.
Tdng cudng va nang cao hidu qua cua chinh sach thue ddi vdi tai nguydn vd ddt dai, dam bdo quan ly va sii dung cdc ngudn lire nay mdt each cd hidu qud.
Trong dd, ddi vdi tai nguyen can cd cac co chd de khuydn khich dugc vide che bien sdu trong nude, ban che xuat khau tdi nguyen thd nham thuc ddy phat tridn sdn xudt.
Tai iieu tham l(hao
1. "Ganh nang thud phi d Viet Nam cao nhat khu vuc". Bdo Dan tri, 05/09/2012 ;
2. "Hoan thidn djch vu tdi chinh va thud quan Viet Nam", van Chinh. Chinhphu.vn, 05-01-2012
3. Ngan hang Thd gidi, IFC, Bao cao mdi tmdng kinh doanh 2013.
4. Bdn vimg tai khda: Nhin tii cac chi tidu vi md. Tdi chinh. TS. Vu Nhii Thang 22/02/2013
5. http://intemationalbudget.org/what-we- do/open-budget-survey
6. Ddi mdi ca cau thu NSNN theo hudng gidm miic do ddng vien. Thud nhd nude. Online; 27/ 9/2012
