(jo 01 (162)-2017^ N G H I E N CLJTU TRAO DOI
Phan cap quan ly ngan sach dia phvong (NSDP) tren dia ban tinh Ninh Binh -
Mot so han che va hu-otig hoan thien
NCS.Nguyen Tu Due Th9 TOM T A T
Phdn cdp qudn ly NSDP la mpt trong nhuang giaiphap quan trgng dephdt huy vai trd cua NSDP.
Trong bdi viit ndy, chung tdi xin ddnh gid khdi qudt vi phan cdp qudn ly NSDP tren dja bdn tinh Ninh Binh trong khodng th&igian 2011 - 2015, neu ra mdt sd hgn chi vd hu&ng hodn thi$n. Tuy nhiin, bdi viet mdi chi nghien ciru &phgm viphdn cdp cua Trung uffng cho ngdn sdch tinh Ninh Binh, phdn cap cua Hpi ddng nhdn ddn (HDND) tinh Ninh Binh cho NS cdp tinh vd NS huy$n (Idng ghep cdp huyen vd cdc xd).
• Tir khda: ngdn sdch, phdn cdp thu chi, ngdn sdch dia phuffng, phdn cdp qudn ly.
ABSTRACT
decentralization in local budget management is among matters of great importance to encourage Ihe role of local budget. In this article, we would like to evaluate an overview of decentralization in local budget management in Ninh Binh province in the period from 2011 to 2015, point out some weakness and suggest some recommended measures. However, the scope of research justfocus on decenlralization of stale budget to Ninh Binh province, decentralizationby the People's Councils of Ninh Binh province lo provincial and district budget (including the districtlevel and below).
• Keywords: Budget, decentralisation of government revenues and expenditures, local budget, decenlralisation in managemeni.
1. Khai qudt vc phan cap quan ly NSDP tren dja ban tinh Ninh Binh giai doan 2011 -2015
Ll. Phdn cdp Ihdm quyin ban hdnh chinh sdch che dp thu, chf
IIDNDtinhNmh Binh duac ban hiinh quyel dmh Ihu mdt sd khoan phi, le phi va cac khoan ddng gdp ciia nhan dan theo qu\ dinh cua Trung uong: dugc qu\ct dmh cu the mgl sd che dd ticu i.liuiin, dmh miic chi iheo qu\ dinh khung cua Chinh phii;
mdi sd che do chi cho nhiem vu CO Iinh dac thii ciia dia phuang nya;ii che do. dmh mirc do Iiung uang ban hiinh dc thuc
hien nhiem vu kinh te - xa hdi phil hgp vdi can ddi NSDP.
1.2. Phdn cdp ngudn Ihu, nhiim vu chi NSDP
HDND tinh Ninh Binh da ban hanh Nghj quyel sd 03/2010/NQ-HDND ngay 27/7/2010 ciia HDND tinh vl phan cap ngudn thu, nhiem vu chi va ty le phan tram (%) phan chia cac khoan thu gitfa NS cac cap chinh quyen dja phucmg. ap dung cho thai ky dn djnh mdi bat dau tir nam 2011
Ve phdn cdp nguon thu Tir sd lieu Bang I, 2 \a di Viio chi ticl ciia cac bao cao quycl tOiin cd the thay xu hudng phan cap ngudn thu ciia Trung
ucmg cho NSDP d Ninh Binh va phan cap giifa cap tinh va huyen giai doan 2011 - 2015 cd mdt so dicm sau:
Sd thu NSDP hudng theo phan cap ludn ludn gan bang sd thu ndi dia (do phan Ihu ndi dia NSTW hudng 100% thdp); cdn thu tir xudt nhap khdu NSDP khdng dugc hudng. Tuy nhien, Idc do tang ciia cac khoan thu ma NS linh hudng 100% cd xu hudng tang cham han so vdi tdc do tang cac khoan thu NS chung do cac sac thui dugc phan chia 100% cho NS linh cd hieu sudt thu thap. Nhu vay, phdn idn thu NS tinh din tir khoan thu phan chia theo ly le phdn tram va so bd sung tir Tmng uany Nhuna,
Tap chi nghien ciifu Tai chinh ke toan <27>
NGHIEN cufu TRAO DOI (So01(162)-2017~)
Bang 1. Thn chi NSDP tinh Ninh Binh 2011 - 2015 srr
A dd B do.
C
N9t dung Tong Ihu NSNN tren dja bin Thu iiQi dia
Thu \uat nhap khau Thu NSDP Thu NSDP theo phan c5p
•Cac khoan thu NSDP huong 100%
- Cac khoan thu phan chia NSDP huong theo ly 1?
phin tram (%) Bo sung tii ngan sich cap tr6n
- Bo sung can (361 - Bo sung CO muc tieu Chi ngan sach dja phirtfng Gin dm Trong long lliu con nhi^u kho So lieu ihu. chi chi neu long h(rp „
2011 6.096,236 2.784.445 600 255 9.640.435 2 779.404 i .426.798
1 352 606 4.143,015 2.226 679 1 9)6.336 9.592.465 an khac (vi?n
2012 5.983.203 2.266.797 262.015 11.365.027 2.262.305 754.465
1 507 840 5,643-490 2,444.857 3.198.633 11.291.211 iri?, vay, kel
2013 5 649.458 2,809 721
216.808 11.418.549 2,793.729 1,124.687
1 669.042 6.000 576 2.979.515 3,021.061 11.344.574
2014 5.178.486 2,803,637 318.525 12.001.050 2.773.962 1.043.219
1.730,743 7,168,786 3,339.211 3 829,575 11.979.813 du-. chuyen nguon.. )
2015 6 100 000 3,938.000 430.000 12.300.000 3 800.100 1.336.100
2.464 000 8.127 104 4 058 970 4.068.134 12.100.000
Ngudn Cac bdo cdo Quyel lodn NSNN cua tinli Nmh Binh Iu20ll - 2014 i
Bang 2. Thu chi NS cap tinh va NS huyen (long ghep cap huy^n va cac xa) giai doan 2011 -2015
BVT Tn?ud6ng
?S9iilung
"hu N.S Cdp tmh humig theo
tiuon Ihu NS huyf'n, I P Iliu^c Iinh
liu NS cap huyen huong theo
:h,dm '""'f: long Ihu conrhicu khoan khac (v,('n lr(r. kil du, chuvC-n ngudn o licii Ihu t-hichineu i6ughi,rp
\fnion (.ac bao cao Quyelk
phan ldn thu NS huyen lai din III khoan Ihu hudng 100% theo phan cap va sd bd sung tu cdp unh
Thu NSNN tren dia ban tinh
N-VXA cua linh Smh liinh lu201I - 20N r,
vu chi, van phai nhan kinh phi bd sung tu cap tren rat Idn.
Sd bd sung ciia NSTW gdp sd thu phan cdp cho NSDP dugc hudng khoang tir 1,5 idn din hoac thu phan cap cho huyen 2,6 lan. Ty le so sanh giira sd bd Jcu khdng dil tai tra cho nhicm sung iir NS cdp tinh vdi so ihu
phan c^p cho NS DVT. Trifuddng huyen durgc hudng
d giai do^n 20U - 2015 diing d muc cao tir 230% din 330%.
Quy md ciaa cac khoan bd sung cd muc tieu cho NS cap tinh / NS huyen dugc md rdng cd tac ddng tich cue trong viec thuc day phat triin kinh t l xa hdi (KT-XH) ciia dia phuang, thu hep bat binh ddng NS theo chieu ngang.
Phan cap quan ly ngudn thu NS da thiic day tinh va cac huyen, thi xa, thanh pho thudc tinh chil dgng, khai thac tiem nang thu phuc vu phat trien KT-XH; dong thdi cham lo tao moi trudng cho san xuat kinh doanh.
Nhd do, tdc do tang thu thue phi binh quan dal tren 11%/nam; ca cau thu da cd chuyen bien theo chieu y&c linh 2015 hudng tich cue. Ty trgng cac khoan thu lien sir sung dat giam trong khi cac khoan thu hi Ihue, phi va thu khac NS chiem ty trgng ngay cang Idn trong tdng thu NSNN tren dia ban (nam 2010 chiem ty trong 49%, tir nam 2013 chiem tv trgne lir
Tap chi nghien ctfu Tai chinh k g toan
(^So 01 (162)-2017^ NGHliN CUTU TRAO e d i
67% trd len). Tdc do tSng thu tiJ thui, phi cao hem tie do tSng thu NSNN tren dia ban. Lan dau tien trong lich sir tinh Ninh Binh, tdng sd thu ndi dia va thu tir xuat nhap khau ciia NSNN tren dia ban da dat mdc son 4.368 ty ddng (theo sd lieu cua Hdi nghi Tdng ket cdng tac thu NSNN 2015 do Cue Thui tinh Id chirc ngay 12/1/2016). Day la nhan td quan trgng dam bao cd ngudn de cbi dau tu phat trien KT-XH, giir virng qudc phdng, an ninh va dn dinh chinh tri.
Ddi vdi cac khoan thu tir hoal ddng xuat nhap khau, mac dil NS dia phuang khdng dugc '.iirdTig (NS Trung ucmg hudng 100%), nhung do ap dung co chi "NSTW thudng NSDP cd ngudn thu nop NSTW cao hon miic du loan giao" nen ciing dugc linh rat quan tam chi dao Ihuc hien.
Vi phdn cdp nhiim vu chi Theo sd lieu Bang 2 va di vao chi liet ciia cac bao cao quyet toan, chi dau tu phai triin ciia NSDP giai doan 2011 - 2015 bl suy giam, chi dau tu cac nam 2012, 2014, 2015 deu ihiip ban nam 2011 (do ngudn ihu til' ticn sir dung dat de dau lu \a) dung co sd ha tang bi giam). Chi thudng xuyen ciia NS cap linh/NS huyen van lang dcLi qua cac nam, nam 2015 so nam 2011 dat 165.4%. Nhu vay, chi dau ur cd khd khan, nhung chinh qu\en dia phuang (cap tmh. hu\cn. xa) van cd gang dam hao chi Ihudng xuyen, duy Iri hoat Jong binh ihudng cita hd ma\ nha nudc, cung cap dich Ml cdng thiet \cu cho nhan diin.
thuc hi|n chi do chinh sach, dam bao an sinh xa hdi.
Phdn cap vay n^ cho chinh quyin tinh Ninh Binh
Giai doan 2011 - 2 0 1 5 , vay ng cd tinh khong dn djnh qua cac nam, nhung ndi chung cung giam dan: Nam 2011 vay 30 ty;
nam 2012: 505 ty; nam 2013:
375 ty; nam 2014: 260 ty. Ty trgng vay ng so tdng thu NSDP dugc hudng tir 2011 - 2014 lan lugt la: 1,1%; 22,3%; 13,4%;
9,3%. Ty trgng vay ng so tdng chi NSDP tir 2011 - 2014 ldn lugt la: 0,3%; 4,5%; 3,3%;
2,2%.
Tinh dat dugc cac dieu kien ve vay ng nhu qui dinh trong Luat va cac van ban dudi lual.
Trong cac qui djnh cua Lual, chua cd qui dinh ddi vdi trudng hgp dia phuong khdng tra dugc ng. Quy dau tu phat trien Ninh Binh dugc lhanh lap, nham huy ddng ngudn luc cho dau tu phat trien, nhung neu quy va ng thi dd se la khoan ng ciia NSDP.
2. Mgt so ton tai Cac han che trong phan cap quan ly NSNN cho cac cap chinh quyen dia phucmg d tinh Ninh Binh giai doan 2011 2015 cd the dugc tdm tat nhu sau:
Mdt Id, quy trinh NSDP cdn long ghep trong quy trinh NS ndi chung.
Hai Id, quy irinh NSDP cdn mang nang linh hinh thirc va trong qua trinh dieu hanh NS cdn lhieu linh nang ddng. sang lao. Viec phan cap cho chinh quyen dd Ihi (thanh phd Ninh Binh, thanh phd Tam Diep)
chira cd khac biet ddng ke so vdi chinh quyln ndng thon (cdc huyen).
Ba Id, tinh trang khdng th6ng nhat v l chinh sdch giQa cac tinh (trong do cd Ninh Binh) da anh hudng din cdng bang xa hgi.
Day la diim ban chi Idn trong phan cdp ban hanh che do, chinh sach, tieu chuan dinh muc.
Bdn Id, mdt s6 nhiem vu mdi do Bd, nganh trung ucmg quyet dinh nhung NSDP vSn phai bo tri mgt phan theo ty le nhat dinh.
Ndm la, viec phan cap ngudn thu va nhiem vu chi tren dia ban tinh Ninh Binh cdn cd nhirng ban che, nhat la phan cap ngudn thu.
- Ve phan cap ngudn thu:
+ Ddi vdi cae khoan thu 100%: NS cap tinh dugc phan cap phan ldn cac ngudn thu quan trgng, chiem ty trgng Idn;
NS cap huyen, NS xa chi dugc phan cap nhirng ngudn thu nhd, le phan tan cd hieu suat ibu thap.
+ Trong thuc le mdt sd dan vi cap xa cd sd thu le phi trudc ba Icfn, dan den thira ngudn dam bao nhiem vu chi, tao chenh lech chi thudng xuyen, gay khd khan trong viec dieu hanh ngudn thu va quan ly NS.
Chang ban sd thu le phi Irudc ba dugc hudng theo phan cap thuc hicn nam 2011 ciia phudng Ninh Khanh la 1.636 trieu ddng (chiem 46% long sd thu loan bd cac xa, phudng cua thanh pho Nmh Binh).
+ Can tang cudng ly le phan chia ngudn thu liin sir dung ddt cho NS cap xa de cd nguon luc Ihuc hien chucmg trinh muc ticu
Tap chi nghien ciiu Tai chinh ke toan
NGHIEN cufu TRAO DOI (Sdi 01 (162)-2017^
qudc gia xay dung nong thdn mdi giai doan 2010-2020.
- Ve phan cap nhiem vu chi:
+ Nhiem vu chi phan cdp cho NS cap huyen, cdp xa la tuong ddi Idn so vdi nguon thu dugc phan cap, hau hit cac dcfn vi cdp xa deu phai nhan bd sung tirNS cap huyen. Dac biet, NS xaphai dam nhiem nhimg nhiem vu chi thuc te phat sinh idn nhu chi luong cho can bd chuyen trach va cdng chirc cap xa, phu cap cho can bd khong chuyen trach cap xa va d thdn, td dan phd, chi su nghiep dam bao xa hdi, chi hd trg giao due mam non, chi xay dung cac cdng trinh phiic Igi nhd,...
+ NS cap xa luy dugc phan cap nhicm vu chi ddu tu XDCB ddi vdi cac cdng trinh ket cdu ha lang KT-XH tren dia ban nhung tren thuc le viec thuc hien phan cap dd cdn nhieu ban che do nang luc ciia can bd cdp
\a trong viec quan ly dau tu va .\ay dung tuong ddi jcu,
+ O tinh Ninh Binh, irong may nam qua citng vdi viec phat tricn manh nganh cdng nghiep vat lieu xay dung, cac klui cdng nghiep, cum cdng nghiep vii ciing vdi qua trinh do Ihl hoa. tinh trang d nhiim mdi Irudng. d nhiem ngudn nudc d nhicu nai trong tinh dang bao ddng Dc giai quyet van de nay.
chinh qu\cn cap huyen giu- vai Ird qu\ci dmh. Tti\ nhicn. do Juia dtioc phan cap nhiem vu chi sti nghiep mdi titrdng. nen -^icc bd In ngudn \ S hu\cn dc dam kio nhicm \u cho cac hoal ddng trong !Tnh \'uc na\ la
rat khd khSn. Doi vdi NS cap huyen, x3, khoan thu tu thue tai nguyen, phi bao ve mdi trudng cdn phai can ddi vao de dap ung nhiem vu chi thudng xuyen, chua danh ra phan thich dang de tai tao, bao ve mdi trudng.
Sdu Id, cac qui djnh ve vay ng cho chinh quyen tinh cdn chua chat che, pham vi vay ng chua bao quat het nghTa vu tra ng; ng dgng dau tu XDCB cdn Idn, viec qui trach nhiem trong vay ng la chua ro rang.
3. Hirdng hoan thi^n phan cap quan ly NSDP tren dia ban tinh Ninh Binh
Tir nam ngan sach 2017, Lual NSNN 2015 se bdt ddu cd hieu luc thi hanh, Bt hoan thien phan cap quan ly NSDP Ninh Binh can nghien ciru va thuc hien theo hudng sau:
Thu nhat, hoan thien quy trinh NSDP D I giam ddn tinh long ghep ctia he thong NSTW, can giao lang ddn quyln ban va nrach nhiem cho timg cdp chinh
quyen dia phucmg, Thu-hai, trach nhiem quan ly ciia chinh quyen dd thi thudng dugc tap trung vao cdp thanh phd, cap cdn lai chi la canh tay ndi dai, chir khdng phai mdt cap quyen lire khac. Cdp ca sd chi quan ly hanh chinh dan cu thdi. Kinh nghiem nay ciia thi gidi nen dugc nghien cuu ap dung cho thanh phd Ninh Binh
\ a lhanh phd Tam Diep (2 thanh phd thugc linh Ninh Binh) d mirc do nhdt dinh dB khdng trai
\diphap luat hien hanh.
Thir ba, Trung uong cdn hoan thicn cac quy dinh vl vay
no cua chinh quyen tinh cho chat che, day dQ va ro rang hon.
Thir tir, nhieu han chi trong phan cdp quan ly NSNN theo Luat NSNN 2002 da dugc xem xet, sua ddi trong Lu^t NSNN 2015. D I Luat nay cd hieu lire thi hanh tir nam 2017, can phai cd he thdng cac van ban hudng din thi hanh (dang tile la din thdng 11 /2016, Trung uong van chua cd Nghi djnh. Thong tu hudng dan). Chinh quyln tinh Ninh Binh can hoan thien phucmg phap xay dung cac tieu chi, each tinh loan cac chi lieu, dinh mire de HDND tinh ra Nghi quyet phan cdp ro rang ngudn thu, nhiem vu chi va ty le phan tram (%) phan chia cac khoan ihu giira NS cac cap d dja phucmg.
Thir nam, di lien vdi viec lang cudng quyen han cho cap dudi, cap tren can lang cudng cdng tac thanb tra, kiim tra phan cap NS ddi vdi cap dudi.
Thii sau, cac giai phap khac nhu: Nang cao cbai lugng ddi ngii cdng chirc quan ly NSDP;
irng dung thanh tuu khoa hgc cdng nghe vao quan ly NS; ddy manh cai each hanh chinh, v.v...
Tai lieu tham khao:
Cdc bdo cdo Quyit todn NSNN cua chinh quyen linh Nmh Binh lir nam 2011 den nay
Ludt sd- 01/2002/QHll - Ludt NSNN
Ludt sd- 83/2015/QH13 - Ludt NSNN
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