TAI CHINH VI MO ( So 12 (125)-2013 ) r -^ r
Tai cau true nen kmh te - Nhin tir goc flo phap luat tai chinh
Tai cau tnic hay cdu true lai nen kinh te la chu trucmg can phai thyc hien Idu dai, song ciing la cap bach d Viet Nam bien nay. De tai cdu true nen kinh te can cd nhieu dieu kien, trong dd lai chinh la dieu kien lien quyet. Ngudn tai chinh, sir dung va quan ly ngudn tai chinh Irong qua trinh cau true lai nen kinh te can thiet phai dugc dieu chinh bang phap luat lai chinh, bdi vi:
Thir nhdt: Tai cau true nen kinh le nham co cdu lai nen kinh le ve sd lugng, chat lugng lang Irudng; ve co cau ddu tu nudc ngoai va dau tu tir ngudn ngi dja; CO cdu san xudt, dich vy; ca cau cdng nghiep, ndng nghiep, dich vy,...; co cdu cdng nghiep che lac, cdng nghiep hd trg,...;
CO cdu giira cac ihanh phan kinh tc;...De lao ngudn tai chinh va ngudn tai chinh dugc sir dyng mdt each cd hieu qua cho qua Irinh nay edn phai dugc dieu chinh bang phap luat tai chinh.
Thir hai- Tai cau true nen kinh le d Viet Nam hien nay dugc xae dmh bao gdm nhieu ndi dung. Mudn thue hien cac ndi dung do ddi hdi phai cd su tham gia tir nhieu ngudn tai chinh khac nhau (ngudn ngan sach nha nudc, ngudn tin dung, ngudn cua cac doanh nghi?p, ngudn cua cac td chuc, ca nhan khdc). Do v^y, de tao lap va sii
* Hgc vien Tdi chinh
** Hpe vifn Ngdn hdng
dung dugc cac ngudn tai chinh khac nhau dap ung yeu cau cdu true lai nen kinh te mdt each hieu qua can phdi cd cac quy dinh cua phap luat tai chinh.
Thu ba: Yeu cau tai cau true nen kinh te ddi hdi ngudn lai chinh rat ldn. song ngudn tai chinh de dap ung thi ed ban. De sir dyng cd hieu qua ngudn tai chinh phyc vy cho qua Irinh tai cdu true nen kinh te dat dugc myc lieu de ra thi can phai dugc phap luat tai chinh dieu chinh.
Dieu chinh bang phap luat cac quan he xa hgi phat sinh trong qua trinh lai cdu true nen kinh te ndi chung, trong qua trinh lao lap, quan ly va su dyng ngjon lai chinh de lai cdu true nen kinh te ndi rieng phai theo hudng ehu Irgng lang trudng ben virng. Muon vgy cdn phdi gidi quyet duac mgt so vdn de chu yeu sau:
- Cac ngudn tai chinh phai hudng vao cac nganh, linh vuc uu dai dau tu trong pham vi qudc gia va Irong pham vi limg dia phucmg. Cac van ban phap lual do cac co quan nha nudc cd Iham quyen ban hanh can quy dinh cu the nhiing van de tai chinh lien quan (quy dinh uu dai ve thue, tin dyng, quy dinh ve cac Quy hd tra,...).
- Dieu chinh cac quan he
PGS.TS.Lg Thj Thanh*
Tran Thj Thu Hu-ong **
tai chinh dap ung yeu cau tai cdu true nen kinh te can phai tuan thil theo mdt chien luge nhat dinh nham bao dam can ddi vT md, ban che lam phat, chong thieu phai, tao ca sd phap ly viing chac de thj Irudng ehirng khoan va cac quan he tin dung phat trien cd bieu qua va ben virng.
- Hoan thign cac quy pham phap lual dieu chinh cac quan h?
dau tu cdng (dac biet la dau tu lu ngudn ngdn sach nha nudc) theo hudng minh bach, xdc djnh cu the trach nhiem cua timg td chirc, ca nhan lien quan nham thuc hien chien luge phat trien kinh le - xa hgi da dugc xdc dinh (trudc mat la chien luge phat trien kinh te xa hdi 2011- 2020). Cac quy pham phap luat dieu chinh quan he chi ngan sach nha nudc can bao dam tap trung chi cho ha tang ca sd thiet yeu, chi phiic Igi, an sinh xa hpi;
giam chi hanh chinh; md rgng pham vi xa hgi hda, phdi hgp cdng va lu trong boat dgng dich vy cdng. Cham dirt ddu tu dan trai, keo dai, chdm dua cdng trinh, dy an vao khai thac, sit dung.
- De thu hiit ngudn tai chinh dau tu vao cac nganh, ITnh vyc bdo dam nang cao chat lugng tang trudng va tang trudng ben
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Tap chi nghign cCTu Tai chinh ke toan(^ So 12(125).2013 ' )
TAI CHINH VfMd viing can cd cac quy pham phap
luat quy dinh cy the cac uu dai ve tai chinh khdng nhiing dS thu hut dau tu ma cdn tao dugc nguon nhan luc cd chat lugng cao, trong dd cd cd ngudn nhan luc dap ung yeu cau quan iri doanh nghiep va tao ngudn de phai trien khoa hgc cdng nghe dap img dugc yeu eau va muc lieu ddu tu.
- Can sua ddi cac quy dinh ve uu dai ddu tu, trong do cd cd dau lu nudc ngoai theo hudng uu lien eae du an dau lu vao cong nghiep che tac, cdng nghiep hd trg, cdc san phdm cd gia trj gia lang cao. Phap luat tai chinh cung cdn bdo dam thuc ddy cac id chuc, ca nhan dau tu vao ca sd ha lang, nhat la d dia ban ndng thdn, dau lu vao nhiing nganh cd Igi the, cd kha nang xual khdu sdn pham cho gia tri cao; Khuyin khich manh ban niia ddu tu xa hdi, bao dam ca cau hgp ly giiia ddu lu cho xuat khau va lieu diing ngi dia.
Tai cdu true nen kinh te phai ti> doanh nghiep. Cdu true lai doanh nghiep la ndi dung trudc bet can dugc chu trgng.
De cdu true lai doanh nghiep, ben canh cac chinh sach lai chinh vT md, phap luat lai chinh doanh nghiep can dugc hoan thien bao dam doanh nghiep cd dieu ki^n vc vai chat va co sd phap ly de ea cau lai nganh, linh vyc kinh doanh, hudng ddu lu, ihay the va trang bi lai h? thdng may mdc, thiet bi, cdng ngh?
hi?n dai va ndng cao hipu qua quan irj doanh nghiep.
- Ddi vdi cau triic nganh nghe, phap luat tai chinh phai quy dinh bao dam cdu tnic lai theo hudng: Thu hep va loai bd nganh khai thac, chl biln nguyen lieu truyen thdng, dau tu vao nganh khai thac, chl biln nguyen li?u mdi thich hgp;
Nang cao Irinh do ky thual ciia cac nganh sdn xual iruyen thong, dau tu vao nganh san xual mdi vdi ky thudt, cdng nghe cao, ham lugng chat xam cao; lang cac nganh dich vu cao cap cd gia Iri gia tang, bao ve dugc mdi trudng;.. .Ben canh dd phap lual tai chinh can hudng tdi viec khuyen khich cac td chuc, ca nhdn dau tu vao cum lien hoan ket ndi san xual, che bien, phan phdi va lieu ihu san phdm ndng nghiep.
Dieu chinh cac quan he lai chinh can hudng tdi viec loai bd cac ngudn vdn dau tu lang trudng Iheo chieu ngang, chii yeu dua vao lang vdn dau tu, sir dyng lao dgng gia re, khai thac tai nguyen thd, gia cdng hang xual khau.
- Tai CO cau nen kinh le cung cdn cdu tnic lai ca cau cac ihanh phan kinh te, bao dam cac thanh phdn kinh te thyc sy binh dang trong kinh doanh. Td chiic lai khu vyc kinh te nha nudc, dac biet vdn de Nha nudc dau tu vdn vao kinh doanh d nganh nao, ITnh vyc nao can dugc xae dinh cy the va phap luat dieu chinh quan h? quan ly, su dyng vdn nha nudc dau lu vao kinh doanh phai minh b^ch. Phap lual tai chinh can hudng tdi viec cai each ca cdu ddu tu vao cac doanh nghiep, theo hudng giam
ty le dau tu vdn nha nudc hoac nil vdn nha nudc da ddu tu vao kinh doanh, tang cac ngudn vdn dau tu xa hgi vao cac doanh nghiep, bd han cac hinh thuc nha nudc bao cap, dac quyen, dgc quyen ddi vdi cac doanh nghiep nha nudc. Kien quylt khdng dau lu va nil vdn nha nudc ra khdi cac doanh nghiep ma nha nudc da ddu tu vao kinh doanh d nhimg nganh, ITnh vyc ma cac td chiic, ca nhan deu cd ihe dau tu.
Dieu chinh cac quan he tai chinh bang phap luat phyc vu qua irinh lai cau tnic nIn kinh l l can bao dam cac nguyen tac sau:
+ Cac quy pham phap luat lai chinh phai ddng bg, khdng mau Ihuan, chdng cheo nhau, bao dam linh cdng khai, minh bach;
+ Cac ngudn lai chinh dugc quan ly, sir dyng hipu qua;
+ Bao dam cac chii the sir dung cac ngudn tai chinh cho lai cdu tnic ihyc hien dugc trach nhiem giai trinh (dac biel la cac chu the sii dyng ngudn tai chinh ciia Nha nudc).
Tai cau tnic nen kinh tc d Viet Nam hien nay la van de phiic lap, trong khi Nha nudc chua that sy lao dugc nhirng dieu kien can thiet, nhu van de ve the che kinh tc, ca che tai chinh, thil tye hanh chinh vd chuang trinh lai cdu triic,...
Nhieu doanh nghiep cdn chua hieu va vd ciing lung tiing khi cdu triic lai doanh nghipp minh.
Do vay, de cau triic Iai nen kinh (Xem tiep trang 53)
Tap chi nghi§n ciifu Tai chinh ke toan ^ 5 ^
( So 12 (125) - 2013 ^
TAI CHINH DOANH NGHIEP
Trien vgng phat t r i l n Trudc nhirng lin hieu kha quan ciia nen kinh t l trong nhimg thang cudi nam 2013, thj trudng chiing khodn Viet Nam ciing ddn nhdn nhieu su quan idm cua cac ca quan qudn ly trong viec ciing cd he thdng lugt phap cho phu hgp vdi dieu kien ciia ihj trudng, ciing vdi nhimg chi sd vT md thuan Igi nhu: lam phdt mgt con sd vd dang yong tdm kiem sodt; lai sudt tiet kiem cd xu hudng giam trong vdng 2 nam Ird lgi day va hien dang d miic thdp; thi irudng bat ddng sdn ddng bang va dau hieu phuc
hdi cdn chua ro net; thj trudng vang bgc lg nhimg bdt dn do nhiing bien dgng bdt thudng ve gid... la nhiing yeu td quan trgng giiip thi trudng chiing khodn la mgt lua chgn thdng minh cho cdc ddng tien nhdn rdi.
Thyc te cho thdy, gid chiing khoan dang d miic rdt thdp, tham chi khdng phdn dnh du gid trj thyc, do vgy ddu tu vao chung khodn la mgt kenh hap ddn trong thdi gian tdi. Cd the ndi, tdm Iy cua gidi ddu tu trong nudc da dugc ciing cd khd nhieu va mang mdu sac lac quan.
Cdng cugc tdi co cdu cdc doanh
nghiep nha nudc se cd the mang den cho thj trudng chiing khodn mdt sd lugng khdng nhd cdc hdng hda lot, dieu ndy se thiic ddy cdc chi sd thj trudng tdng cao, Vn-index c6 khd ndng vugt xa nguong 500 diem va Hnx- index cd the tiem can vdi miic 100 dilm.
Tai lieu tham khao:
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finance, tvsi com. vn/
Tgp chi tdi chinh, tgp chi nghien cuu Tdi chinh ki todn
Tai cau true nen kinh te.,
(Tiep theo trang 5) ll, Nha nudc cdn c6 chien luge
tdng the thdng nhat, tren co sd chiln luge do, cac co quan nhd nudc cd thdm quyin ban hdnh cdc van bdn phdp luat quy dinh cy thi tir vdn d l cau triic Iai doanh nghiep den lai cau tnic nIn kinh tl, tao ra budc dgl phd vl ndng sudt, chdt lugng lang Imdng yen nen ldng cdng nghe ky thugt lien tien.
De ldi cdu tnic nen kinh te, Nha nudc cdn tao co sd phdp ly cho viec hinh thanh cdc tgp dodn kinh te Iheo diing kieu lap dodn da sd hiru irong dieu kien nen kinh ll thj Irudng, tir do tang kha
nang canh tranh, dap iing yeu cdu hgi nhap. Song cdn chii trgng cdc doanh nghiep vira va nhd, can cd cac quy phgm phdp lual ldi chinh cy the, phu hgp cho cdc doanh nghiep vira vd nhd tham gia vdo qua trinh tai cdu tnic nen kinh le; Tdi cdu tnic nIn kinh le cdn xdc djnh de hinh thdnh cdc hdng hda chii lyc, phat huy lgi Ihl so sdnh cua quoc gia, cua dja phucmg, ciia tiing doanh nghiep.
Tdi llfu tham khao Di dn tdng thi ldi ca cdu nin kinh ti
Chi thf sd 11/CT-TTg ngdy 19/6/2013 vi mpt sd nhiem vu trien khai trong ba ndm 2013- 2015 nhdm thuc hipn di dn tdng thi tdi ca cdu nen kinh ti gan vdi md hinh tdng trudng theo hudng ndng cao chdt lugng, hipu qud vd ndng luc cgnh tranh giai dogn 2013-2020;
Ky yeu hpi thdo khoa hgc khoa Tdi chinh cdng- Hgc vipn Tdi chinh. ndm 2010;
Tap chi nghi&n cCfu Tai chinh ke toan < ^
