Nhin tufcac Chi tieu Vf mo

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Vietnll

BEN V Q N G T A I KHOA;

Nhin tufcac Chi tieu Vf mo

*K

# :

f

^{ndm gl}

Ben vi7ng tai khoa cua Vi£t Nam va nhiing vd'n de ddt ra

Trong nhffng ndm qua. ddm biio ben vffng lai khda la van de ludn nhan dffdc sff quan lam ciia Chinh phii Viel Nam irong qua Irinh hoach dinh vd xay dtfng cdc kc hoach. chien Itfdc phal trien trung va ddi han, lien vffng Idi la mot pham iril rdng. lien n dc'n nhi^u ndi dung khdc u va CO thd' nhin nhan dffdi n t y u gi.ic dd khac nhau, hai viet ndy khdi qudt mol .sd' van dc dang dffdc xem Id cm Idi nhat c | M ^ n vtfng idi khda qua mdi

^ ^ H O kinh Id'VI md.dd Id cdc

^Ijj^P'lidn quan den cac chi so' anlffln tdi khda (bdi chi ngan sdch. cdc he sd' an lodn nd), cd itfc dd thu va chi ngan itfdc a Vidt Nam nlitfng ndm gTn day, qua dd rtit ra mol stf hdm J chinh sach, de tffng

btfdc ndng cao tinh hen vffng tai khda cho Vict N.ini. ddp ffng dtfdc yeu Lau ciia qud irinh lai cdu Inic nen kinh ic Khai quat buTc tranh tai khda Viet Nam

Irong hdn hai thap mdn qua, he Ihd'ng chinh sdch tdi khda ciia

\ ici Nam da cd nhffng bffdc cai c.ich quan trong. gdp phin Ihay dog edn ban nen tdi chinh cdag Vici N.nn He thdng phdp lual, chinh sdch quan !J tai chinh cdog ticp tuc dffdc ddi mdi tren nhieu phffdng dien. tffng bffdc ud'p can vdi cdc chuan mffc chung cila Ihdng id qud'c tc. bao gdm ca chinh sach thu ngan sach nha ntfdc iNSNM. chinh sach quan ly chi NSNN. ed chd' tai chinh ddi vdi khu vtfc stf nghidp cdng cung nhtf cac van de lidn quan den dam bao an ninh, an lodn tai chinh qud'c gia Qua dd, da gop phin quan trong trong huy dong, phan bd, siJ dung va quan ly co hidu qua cdc ngudn Itfc tdi chinh, phuc vu eho cdc muc tieu ve phdi trien kinh Id' - xa hpi ciia dat ntfdc, Tren phtfdng didn ddp i?ng ydu cau dam bao stf b^n vffng tdi khda, cd the ddnh gia mdt sdn^t

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**/I^C;<#Q*1Y**

chinh ve ke't qua eai each nen tdi chinh cdng d Viet Nam giai doan vtfa qua nhtf sau:

Thti: nhfft, Vidt Nam da thtfc hien nhidu bien phdp cai cdch manh me hd ihd'ng thu ngan sdch.

qua dd gdp phin dpng vidn hdp IJ cac ngudn Itfc iff san xual \a cdc ngudn Iffc tff tai nguyen. d;ii dai vdo NSNN. Vd ed ban. qud tnnh cai cdch thue' d Vidt Nam da dtfdc tid'n hdnh theo cdc phtfdng thffc phii hdp vdi cdc nguydn tdc ve cai cdch thue'dffdc thtfa nhan chung vd vdi xu hffdng cai cdch thue'tren thd'gidi. Trong dd. viec cai cdch trong tffng sdc thud* da dffdc tdp trung vdo md rdng cd sd tinh thud', tffng bffdc giam mtfc thud' sud't") vd ddn gian hod phffdng phdp tinh thud', kd khai vd nop thue va tao dieu kidn cho ngffdi nop thud' trong

\iec tuan thu cdc nghla vu v^

thud'.

Quy md thu NSNN binh qudn giai doan 2001-2010 dat 26,6%

GDP, trong dd thu ngan sdch ttf thud^, pW dat 24.2^ (bao gdm thu iff dau thd) Dong thdi vdi stf md rdng ve quy mo, cd ca'u thu ngdn sach cung dtfdc cai thidn theo htfdng tich ctfc hdn. Thu NSNN tff cac sac thud'gan trffc Hep vdi san xua't, kinh doanh trong ntfdc nhtf thud' thu nhap doanh nghiep (TNDN), thu^ dm nhap cd nhan (TNCN), thu^ gid tri gia tdng (GTGT) trong tdng thu ngdn sdch ngay cang tang Nhd dd, thu ndi (fia trong long ihu NSNN cung da tdng ttf mffc 50,7% ndm 2001 Idn mtfc 64,1% ndm 2010 va nam 2011 Id 63%,

Thtf hai, thu NSNN tang da tao didu kidn md rpng chi NSNN, qua do gdp phin quan trpng trong vide thtfc hidn thang Idi cdc nhidm vu vd phdt iri^n kinh td' - xd hdi, tang chi cho cdng tac dam bao an sinh xa hdi vd xda ddi, gidm nghdo. Ddng thdi, cai cdch ve cd ch€^, cMnh sdch qudn IJ

NSNN da gdp phin cung cd ky ctfdng, ky ludt tdi chinh; thtfc hien phan cd'p ngdn sdchdn dinh, ijio dieu ki^n thudn Idi cho vi^e xay dtfng vd dieu hdnh ngan sdch Clia cdc ca'p, nang cao Unh chd dpng va trdch nhiem ciia cdc cd quan. td chtfc, cd nhan trong vice quan IJ va si? dung NSNN. Che dd cdng khai tdi cliinh dtfdc c^i linen vd Irid'n khai thtfc hidn d cdc cdp ngdn sdch, Trong thtfc hidn chi NSNN da dam hao bd tri dd ngudn Itfc cho vide thtfc hicn cdc nhiem vu phdt irien kinh te xa hdi quan trong cua da'l ntfdc, phdt huy dtfdc \ai trd chii dao Clia ngdn sdch irung tfdng ciing nhtf stf chd ddng ciia cdc dia phtfdng Irong vice khdi ddy cdc Uem nang trdn dia bdn, Tong chi NSNN ndm 2010 tdng 6,2 lin .so vdi ndm 2000. Quy md tdng chi NSNN binh quan giai doan 2001- 2010 dat 30.67( GDP

Cd ca'u chi NSNN da dtfdc thay ddi theo htfdng giam din ly trong chi dlu ttf phdt tndn, lang chi cho con ngtfdi, cho cdc nhidm vu ve dam bao an sinh xa hpi.

xda doi, giam nghdo. Ngudn vdn NSNN da dtfdc lap trung tfu tien cho cdc dtf dn ket cau ha tang, giao thdng. thdy Idi. cdc chtfdng trinh muc lieu qud'c gia quan trpng, NSNN cung da dtfdc cd cdu lai d^ tdng chi cho gido due - dao lao, khoa hoc - cdng nghd, y id^, van hod thdng tin, bao ve moi trtfdng, ddp ffng dtfdc cac muc tieu de ra theo cSc Nghi quye't cua Dang vd Qud'c hdi,

Thrf ba, cong tdc quan IJ nd cdng, nd ntfdc ngodi ciia qud'c gia cung tidp tuc dtfdc ddi mdi, nhd't la viec ban hdnh va td chrfc thtfc hidn Ludt Quan IJ nd cdng. Qua dd, da binh thdnh mdt hanh lang phdp IJ cho cdng tdc qudn IJ nha ntfdc ddi vdi nd Chinh phu vd nd ntfdc ngoai cda qudc gia, ttfng btfdc tie'p cdn din vdi cdc thdng Id tot tren the gidi; da chu trong

7. Mdc thu§' suit cao nhS't cOa BiSu <hu4 TNCN dS duac giam tCf mi/c 50% IrUdc dSy xuong con 35% hi$n nay, mUc ttiu4 suit thu4 TNDN dS dUcfc giam tCf 32% xud'ng 28% vh til 1/1/2009 th 25%. Di thuc iiiSn bSi bd mifc lhu4suit thu4 CTCT 20% tCf nim 2004.

vdo viec quan ly riii ro, gidm sal chi lieu an todn nd, gdp phan d<^m bao an ninh tdi chinh qud'c gia, Cdc chi sd' lien quan den nd cdng, nd ntfdc ngodi qud'c gia licp tuc dtfdc duy Iri irong gidi ban an loan. Dc'n hel ndm 2011, dtf mt cong ttfdng dtfdng 52,9'7f GDP, dtf nd chinh phii bdng 41.9'/{ GDP. nriin Irong gidi han ve an todn nd ddi ra.

Bdi chi NSNN sau mdt sd' ndm tdng cao da cd stf cai ihicn trong hai ndm gin ddy. Bdi ehi NSNN ndm 2011 id 4.9%, GDP, giam dang kc so vdi mtfc binh qudn 5.2'/< cua giai doan 2001-2010.

De han che' stf gia tdng cua nd cdng vd tffng btfdc md rpng khdng gian tdi khda. ke ttf nam 2010, VidlNamda ehii ddng thtfc hidn mol so bidn phdp de giam dan mffc bdi cht ngdn sdch. theo dd. mffc bpi chi thffc te thffc Men da dtfdc giff d mtfc thap hdn so vdi mtfc ma Qud'c hdi cho phep khi xdy dtfng dtf todn, irong do cd mot sd khoan tdng thu da dtfdc tfu tidn sff dung giam bpi chi ngan sdch Mtfc bdi chi ngan sach nam 2010 va 2011 da dtfdc duy Hi d mtfc thap hdn mffc Qud'c hdi eho phep khi thdng qua dff todn NSNN,

Mdt stf vlfn d^ dat ra dtfi vdfi y#u c i u dam b a o hin vi?ng tai k h o a

Mdc dff Viet Nam da dat dffdc nhffng kdt qua khich Id trong qud trinh thffc hien cai cdch hd Ihd'ng tai khda ciia minh nhffng dien bid'n bffe iranh tdi khda thdi gian qua cho thay Vidt Nam ciing dang phai ddi mat vdi nhffng nii ro idi khda nhd't dinh, nhd't la khi nhln nhdn tff gidc dd benvtfngldi khda trong trung vd ddi han.

Nhffng vdn dd ndi len la:

MOt Id, bdi chi ngdn sach da trd thdnh mdt hidn tffdng phd bid'n trong 10 ndm qua, ngay ca trong nhffng ndm cd ttfc dp tang thu cao. Bdi chi ngdn sdch tai mpt thdi didm cd the la cin thie'l dd giup nen kinh t^ c6 thd ddi

QUAN L t NGAN Q U ^ QUdc GIA I S6 127+1281 1+2/2013

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C H A O X U A N 2013

B A N C I

aoill-jiin

irtcnrt T\Nr;TRUrtN(;cair vA IK>I U N NC-AN SACH l99i-2(no In, •!,. r,Mi|;i..impj' ly lo Ix.i . In NSNN

1,111'r..l liHil .iti ( " " C H I ' ) It.JI -M

2006-jniu

phd dffdc \ili bien d d n g h;ii Idi ddi \'(ii n e n kmh l c . nhdt l;i Uong jiiai ito.in nhu c i n lieu dOng \ a dau Iff Clia khu vffc iff nhdn sut g i a m ( B a n g I), Tuy n h i c n . kinh n g h i e m \ a thffc u c n ciia nhicu nffdc Udn the gidi cho ilidv hpi chi n g a n .sdch k e o ddi ihirdng Uem a n cdc nguy c d g a y bai d n vi m d . nhal la \ a n d e sff d u n g hicu qua ngudn Itfc idi chinh. Q Vicl Nam, trong hai ndm 2010 - 2 0 1 1 , ly lc hdi chi N S N N tuy cd g i a m d d n g ke s o vdi mtfc dinh cua ndm 2 0 0 9 . song v a n c 6 n d mtfc c a o . K e o ddi Qnh trang bdi chi N S N N se ddt c d n g tdc q u a n ly. d i e u h a n h chinh sdch n g a n sdch trtfdc mpt s o k h d k h d n d o " k h o n g gian tdi k h d a " bi ihu h e p .

Hai Id, stf tdng nhanh ciia nd chinh phii vd n d cong se Id dieu k h d n g t h e tranh khoi khi bdi chi ngdn sdch k d o dai vd d mtfc c a o V e b a n chat, nd chinh phu chinh la sff c d n g d d n ciia bdi chi ngdn

sdili qua c d c ndm (irff khi ci'i \iei- ph.il hdnh lidn lioac b d n i;ii s.iii q u d t gia dc hil d d p c h o b^i chi ng.in siiili), N d c d n g nc'u d mrfc c a o sc licni d n nguy c<f g d y bat dn c h o n e n kmh lc D o n g ihdi, khi mffc dff nd c d n g d mffc c a o th)

\ i c c liny ddng \ o i i ciia Chinh phii se lid nen klu) khdn hdn va cd chi phi d^l hdn i)di vdi Vic-I N.ini.

cdc he sd ve ni( c d n g d a n g dffiJc c h o ia irong gn^i h a n a n todn ilicn cdc chi n d u ve a n todn n d ciia thdng lc q u o c tc'. Tuy nhidn. M C C q u a n IJ nd c d n g hicu q u a va a n loan k h d n g ehl gidi h a n d u y tri mffc n d c d n g trong p h a m \ i c d c chi so an lodn nd C d c chi stf nhff ty Id nd c d n g l r c n G D P Id nhffng thtfdc d o c i n thidt d c biet nhffng thay ddi vc n d c o n g . n d qud'c gia vd g d n h ndng n d \;i chi e d J nghia irong h o d n c a n h cu t h e ciia ttfng qudc gia vd tffng giai d o a n nhd't dinh. C d c ehl s o ndy k h d n g p h a n d n h hdt c d c rdi r o lien q u a n

HiNM 1 QUY M 6 CHI NGAN SACH CI^A VlftT NAM VA MftT S6 UlfdC CHAU A (% GDI' DANH NGHIA) Nf-uon: M?B 1201! i

dc'n q u a n IJ n d nhff rtJi d o ihaaB loan h a y nii r o hoat dpng, Di^a Lilian trpng Id phai d d n h gid dffdc mffc d p nil r o irong indi ly 16 c n n g d c c d bidn p h d p ddi phfl Ihich h d p , „

Ba id, k h d k h a n trong vide (hiy Iri mtfc d p d p n g vien NSNN nhtf giai d o a n 5 ndm vtfa qua.

I r o n g nhtfng nilm qua Id thu N S N N CO Idc d p Idng Irtfdng khd

\ a dtfdc m d r d n g . qua dd lao di^n kien c h o \ i e c Ihtfc hien tdng chi N S N N l o n g chi NSNN da idng tff 2 6 . 5 % <iDP n d m 2001 ldn M.H'i G D P n d m 2010, Theo d6, thdch Ihffc ddi ra ddi vdi Viet N a m h i e n nay la lam the ndo Vicl N a m CO the t i c p tuc dam b;io dffdc mffc huy ddng ngudn Ihu c h o N S N N . qua dd dam bao duy Iri dtfdc mtfc chi NSNN nhrf ihdi gian q u a m a khdng keo iheo stf gia tdng qud mffc ve bpi chi N S N N

B a Id, irong khi quy mo thu N S N N k h d e d the duy tri d mflc nhtf thdi gian q u a nhtfng ap li/c tdng chi n g a n sach van cd xu hffdng t a n g , nhal la ddi vdi yen c d u chi d a u iff xdy dffng cd sd ha t a n g , ehi e h o d a m b a o an sinh xa hdi va x d a ddi g i a m ngheo, tfong khi dd hieu q u a q u a n ly vd sii d u n g n g u d n Iffc NSNN vdn cfin m d i s o h a n che'. D l u iff cho phal t n c n e d sd ha l a n g ciia Viet Nam u e p t u e Id m p t y e u c i u cap bdch irong nhtfng ndm tdi va la tiend^

q u a n trpng c h o vide lai cd caa u e n kinli i c . V i c e da dang hda n g u d n Itfc d l u ttf phdt irien cd sii ha t i n g dii dtfdc ddi ra song nhu c i u d l u itf itf NSNN vdn se la kha Idn vi thtfc le' khdng phai I^t cii c d c h n h vffc v e phdi trien ba l i n g khu vffc Iff nhan deu cd the Iham g i a . B e n c a n h d d . nhu cau t d n g chi thffdng x u y d n nhflng n a m idi dff b a o s e tid'p tuc gia l a n g nhat la khi v a n de cai cdch tien Itfdng khu vtfc h d n h chinh.sil n g h i e p d a n g dtfdc tie'p tuc ddt ra.

Thtfc Id', irong nhffng nam qua- chi thffdng x u y d n ciia Viet Nam

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/l\Ll|(G/#9tiYlY

HlNH 2 QUY CHI NSNN vA B 6 I CHI N G A N SACII COA Vlfil NAM GIAI DOAN 2001 - 2011 DdN V|: % GDP DANH NGHIA

.• Tdng hi^lp lif sd' li<}u c i liO r:iijiii<li. N.)/ri Jill I I.:

iflfifoflDll

2001 2002 2003 2004 2005 2006 2007 2008 2009 2010 2011

3 C h i d a u t d p h a l Inen i— .JCNI tea no va vien tro ^ ^ C h i i h u c J n g xuyen -Tfingchi NSNN - " - T h a m hui NSNN

c u n g da h d n tuc tdng m a n h (ITinh 2)

Ngoai nhffng vd'n dd p h a n d c h trdn thi nhffng ydu k d m trong cd chd' q u a n IJ c u n g d a n g g a y ra m p t so r a o c a n ddi vdi vide cd ca'u lai chi N S N N . qua dd tffng bffdc g i a m d i n bdi chi. C d c h e q u a n IJ tdi chinh c d n g h i d n nay c d n n h i e u b a t c a p . H i e u qua q u a n IJ thu chi n g a n s a c h c o n h a o chtf vd c h d m dffdc cai thidn, V d n d e c d n g khai sff d u n g va q u a n IJ n g a n sdch tuy da dffdc d a t r a song thidu c d c c h e tai d e d a m b a o vide t u a n thu thffc M e n n e n h i d u qua trdn thtfc id' chtfa cao.

Btfn Id, thdch thtfc vd d a m b a o quy m o huy d d n g n g u d n Itfc cho N S N N d V i e t N a m se la Idn h d n nd'u nhtf nhin nhdn ttf cd c a n d d n g v i e n N S N N h i d n nay ciia V i d t N a m . Tuy cd g i a m v e mtfc dp, song thu N S N N Vidt N a m v i n d a n g c d n phu thudc d d n g k e v a o c d c k h o a n thu " k h o n g thtfdng x u y d n " nhtf ttf d l u t h d , g i a o q u y e n siJ d u n g da^t va v i d e b a n c d c tdi s a n thudc sd htfu nhd ntfdc Nhffng n g u d n t h u n a y thtfdng k h d n g d n dinh, cd thd la r d t c a o trong giai d o a n h i d n tai nhtfng Iai cd xu htfdng g i a m trong ddi h a n . Thu tff thntf n h d p k h ^ u c u n g sd g i a m xutfng khi V i e t

N a m thffc hidn d a y dii cdc c a m kdt cdt giam thud' q u a n trong qud trinh tham gia c d c H i d p dinh thdnh l a p cdc khu vffc m d u dich Iff d o song phtfdng va da phtfdng

N d m Id, Viet N a m c u n g dang phai ddi m d t vdi m d t m a u thuan c a n b a n khdc, dd Id gitfa ddi hdi g i a m d a n mtfc dd d d n g v i d n NSNN d e k h u y e n khich s a n x u a l kinh doanh, l a o d i e u kidn c h o cdc doanh n g h i d p d c h tu v d n cho d l u ttf phdt trien vd y d u c i u d a m b a o n g u d n Itfc d e thtfc h i e n c d c n h i e m vu chi N S N N . Ke' h o a c h phdt Irid'n kinh t e - xa hpi 5 n a m 2011 - 2015 dtfdc Qud'c hdi khda 13 thdng qua cutfi ndm 2011 da ddt ra ydu c i u g i a m i j Id ddng vidn NSNN tff thutf. phi xuong

dtfdi 22 - 2V/o G D P , Kc h o a c h phdl iricn kinh id - xa hdi 5 n a m 2011 - 201.') cung ddi ydu c i u Id guim d i n mffc bdi chi NSNN xudng dtfdi 4.5'/r G D P v a o ndm 201.'S (linh ea ngudn T P C P ) T u y nhidn. nc'u ihtfc hidn t h e o c a c m u c Ueu \ e giam mtfc d d n g vien ngfin sdcii vd g i a m bdi chi ngdn sdch Ihl quy md chi NSNN c u n g d d n g ihdi se phai g i a m xud'ng.

Song, nhtf dc c a p d tren vide giiim quy md ehi NSNN ludn Id van d c n h a y c a m vd khd khdn, l)6i vdi qudc gia cd quy md chi thtfdng xuydn ldn nhtf Vicl N a m thi vide cdt giam chi n g a n sdch lai cdng khd khdn h d n . Khdc vdi chi d a u ttf phal trien Id k h o a n chi ma cd the' cdt g i a m t h e o chinh sdch cua Chinh phii, vide cdt giain chi thtfdng x u y d n 3 d a u vd bao gid e u n g trd n d n khd khdn hdn vd thtfdng phai doi m d t vdi nhieu p h a n tfng Ueu ctfc ttf phia ngtfdi dan, Thtfc l i e n d nhieu qudc gia cho iha'y vide cdi g i a m chi ngdn s a c h , nhal la chi thtfdng xuydn Id m d i v a n d e he't stfc nhay c a m , phffc tap vd cd t h e g a y ra cdc tdc d d n g b a t Idi dd'i vdi sff d n djnh ve kinh te' - xa h d i . Dd cdn chffa d n h dd'n yd'u to dff b d o trong giai d o a n idi, nhu c i u tdng chi ngdn sdch d e giai q u y e t c a c v a n d e h e n q u a n d e n thtfc h i d n cai cdch tien Itfdng, d a m b a o a n sinh xa h o i , xda ddi - g i a m n g h e o ngdy cdng cao,

" • • ^ • • m ^ '

QUAN LS" NGAN Q U ? QUdC eiA I S6 127+1281 1+2/2013

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HANC; 2: MO'I S6 Clli rif-;u I'liAi iRifiN, DAM BAO AN NINH, A N T O ] ^ ^ | ciifNii ci!iA vii;;r NAM C:IAI DO/^N 2011-2020 ^ ^ H

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i

Chi lieu lliii NSNN i i l p l i f , li' iilil ly i M l i u n ^ ' i ill,) lkliAiigkI<il,^«tli6) tioriKKtnil llio NSNN 1^ I M ' f t i ' l i i MiiAn •i.lHi U n i S . I l i i l i < d l i , i i DHtli,f(flTl|i, l l i l n o i l i l i i l ) pliii Diliiiiiiiri'ri niiivii (|IK!)( I'i.i

2011-2015 2>-yV%CAW

>7l('f., (iOlS) Difi5l 4,?V-, CIDI' l>lii<*'u Ctiiiili itliiii ( J i l l i ) i s = ; % ( , n i ' 1 2 0 ^ 1 (J015!

i 0 1 6 - 2 0 JO J1-22% GDP

> 80% (2029^

Khodng 4"nGDP ild^n klio,\iif, S f . i % GDC (2020) S Ti'-o GDI- (2020) S 5(ro GDP U0201

swaJB

"-^^^^S

^H

3''oG[^^H (2030) ^ ^ H

Ngudn: lifng hpp Hi Chifin hlOc lii chlnh dSn nim 2020 vi 0 ) / A l ' U ^ c j ^ H H vA nij iiMr ngolii qu6cgia d4n nAin 2020, j i m n ^ ^ ^ ^ H

Mdt so hdm y chinh sach d^ tang citfdng ben vQng tai kh6a 6 Vi6t Nam thdi gian tdi

Yeu cau dam bao stf hen vtfng tdi khda cung dtfdc ddt ra irong Chicn Itfdc phdl tnen iai chinh de'n ndm 2020 eung nhtf cdc chid'n Itfdc phdt trien nganh ed hen quan trong linh vtfc lai chinh (Bang 2) Vc muc ueu phal ine'n dai ban. Chid'n Itfdc idi chinh den ndm 2020 xdc dinh: "xay dtfng nen lai ehinh qudc gia lanh manh. dam hao giff vffng an ninh tdi chinh. dn dinh kinh id' vi md.

lai cliinh - Uen Id. lao dieu kien thiic da'y tdng trffdng kinh ic nhanh va ben vffng, giai quyet idi cdc vdn dc an sinh xa hdi; huy ddng, quan IJ. phdn phd'i \d sff dung cdc ngudn Iffc lai chinh trong xa hdi hicu qua, cdng bdng;

thffc hien cai cdch hdnh chinh;

dam bao tinh hieu qua \d hidu Iffc Clia cdng lac quan ly. gidm sdi Idi chinh",

De ddp ffng ydu elu cua tdi cd cdu kinh Id', dam bao stf hen vffng vd tai khda theo cdc muc lieu \a nhiem vu xdc dinh trong Kc' hoach Phdl trien kinh te' - xa hdi 5 ndm 2011 - 2015 vd Chic'n Itfdc tdi chinh dd'n ndm 2020, hd Ihd'ng cd ehd', chinh sdch tdi chinh thdi gian tdi can dtfdc ddi

mdi Ihco cdc giai phdp cd bdn sau:

MOt Id, nang cao hieu qua huy dpng, phan bd \h stf dung ngudo Itfc tai chinh de dam bao ngudn Itfc phuc \u yeu ciu tdi cd cau kinh Ic. liep tuc hoan thien the che' Idi chinh phii hdp vdi qua trinh hoan thidn cd che kinh te thi trtfdng d n h htfdng \ 1 K \ . tdng ctfdng thu hdt ngudn Itfc tfong \a hdi eho dau ttf phdt tnen, chii trong dd'n qud trinh cd ca'u lai nen kinh ic' Day manh thu hiii ddng vdn ttf nhdn. vdn FDI thdng qua edng tac rd sodt. xdy dtfng co chdl Itfdng cdc qui hoach phdt trid'n nganh. vung, qua Ihid^l Idp khung khd phdp IJ de' khuyen kliich cdc nhd dau itf thdng qua cdc cd che nhtf cd chd hdp tdc edng ttf (PPP). xa hdi hda \iec huy ddng ngudn vdn cho dlu ttf cd sd ha tang.

Ddng thdi. cin nang cao vai trd dinh htfdng cila ngudn Iffc tdi chinh nhd ntfdc trong dlu ti/phdl trie'n kinh id' - xd hdi. cfing vdi dd Id hodn thidn eac cd che, chiiA sdch ve lai chinh de khuydn khich moi thanh phlnkinh id dau ttf xay dtfng cd sd ha tang. DIUM Clia ngdn sdch nhd nffdc can htfdng de'n dlu ttf phal trien, ndng cao chd't Itfdng ngudn nhSn Itfc. tap trung cho cdc cdng trinh

(6)

/1#G7#?^1Y

kd^t cau ha tang ihidt yd'u cd tdc dung lam hat nhan thu hdt cdc ddng vd'n dau ttf khdc. Si? dung von dlu ttf Clia NSNN cd trong tdm, trpng didm vd ddng vai trd nhtf mdi vd'n mdi, lao ldp cdc dieu kidn ihuSn Idi de thu hiil dlu ttf Clia ttf nhan vdo cdc dtf dn ha lang thid't yd'u. Trong didu kidn ngudn Itfc ban hep. cin Itfa chpn cdc tfu tidn chidn Itfcfc de bd' Iri ngudn Itfc thtfc hidn trdn cd sd gan vdi cdc muc ueu vd dinh htfdng chung vl phdl tnd'n kinli te xa hdi,

Hai Id, cai cdch cdn ban phtfdng thtfc quan IJ ngudn Itfc NSNN, cu thd' nhtf sau:

Hodn thidn cd che phan cdp, dam bao stf hai hda vd tdi chinh theo chidu doc vd chidu ngang Ddng Ihdi cd cd che' de tdng ctfdng cdng tdc phan cdp, linh ttf chii va ttf chiu trdch nhidm ciia ngtfdi dffng dlu ede ed quan ddn VI trong vide siJ dung ngudn Itfc dtfdc giao cung vdi viec day manh vide thtfc hidn cd hidu qua cae ed ehd^ giam sdt di kdm.

Doi mdi quy trinh xay dtfng vd ldp dtf toan va phan bd NSNN trdn cd sd cdc nguyen tac thiic da'y vide phdn cd'p va trdch nhiem giai trinh cua cdc cd'p ngdn sdch, cac cd quan, ddn vi thu htfdng ngan sach. Nghidn cffu xay dffng vd thffc hien cd Id trinh qud trinh chuydn ddi phtfdng thffc quan IJ ngdn sdch ttf kidm sodt dlu vao sang quan IJ gan vdi kdt qua dlu ra.

Nghien ctfu xdy dtfng va tridn khai xdy dtfng khudn khd ngdn sdch trung han, tinh de'n yd'u to"

chu k j trong qud trinh phdl tridn Clia nen kinh Id'. Viec xay dtfng ngdn sach tren cd sd trung han se dam bao vide phdn bd ngan sdch dtfdc gan vdi cdc chid'n Itfdc vd (finh htfdng phdl tridn trong ttfng thdi kJ, gdp phin dam bao tinh bdn vtfng cua ngdn sdch, phan anh dtfdc thtf ttf tfu lien trong phan bo ngudn Itfc NSNN trong trung han ddi vdi ttfng ngdnh.

linh vtfc, han chd dtfcfc vide phan bd ngudn Itfc ddn trai, phdn ldn.

Ba Id, ud'p tuc hodn thidn ctu'nh sdch thuc' trdn cd sd xdy dtfng mdt he ihd'ng tliuc' ddng bd, cd cd cd'u bdn vffng, phii hdp vdi Ihdng Id qud'c td' vd cd khd ndng huy ddng diy dii, chd ddng. hdp IJ ngudn thu cho NSNN; ddi mdi cd cd'u Ihu NSNN trdn cd sd ddm bdo cd cd'u cdn ddi hdp IJ giffa thud' gidn thu. trffc thu; khai thdc cd hidu qua cdc ngudn lliu Itf dd'i dai vd tdi nguydn, ddm bdo hdi hod Idi ich kinh id' vd cdc Idi ich vd xa hpi, mdi trtfdng,

De hinh thdnh cd cd'u thu NSNN bdn vffng cin siJ dung hidu qua tfu thd' vd vai trd ciia thud' trong stf ke't hdp chdt che vdi cdc ddn bay tdi cbinh khdc de dat ddng thdi nhidu muc ddu ihdc dd'y idi cd cd'u kinh id' ihdng qua sff dung vai trd didu chinh va dinh htfdng dlu ttf vd san xua't xa bpi; doanh nghiep tich liiy vd dlu ttf chieu sau... Tuy nhien, de dat muc tidu ndy can nghien ctfu, ndm vtfng tfu thd' cua tffng loai thud' dd cd stf didu chinh thich bdp. Kinh nghidm cdi each chinh sdch thud' trdn the' gidi cho thay xu htfdng dieu chinh chinh sdch thu ngan sdch cua cdc qud'c gia dd Id giam din thud' sudt va md rdng cd sd linh thud' ddi vdi thud' TNCN vd thud" TNDN, lang ctfdng vai trd ciia thud' Ueu diing;

didu chinh chinh sdch tai khda cho tdng trtfdng xanh, thud xanh;

B^n Id, tdng ctfdng cdng tdc gidm sdt, quan IJ nii ro vd bao dam an lodn nd qud'c gia, thtfc Men giam din ty Id bdi ciii ngan sdch, Xdy dtfng va id chtfc thtfc hidn td'l cdc cdng eu quan IJ nd, ddc bidt Id chid'n Itfdc nd, chtfdng trinh qudn IJ nd trung han. Tie'p luc duy irt cdc chi s6 nd d mtfc an toan theo cdc ehi tieu quy iSnh va phil hdp vdi thdng Id qud'c id'.

Chti trpng cdng tdc quan IJ nil ro ddi vdi danh muc nd, Thtfc hidn gidm din bdi chi ngdn sdch nha ntfdc, phS^n dd^u dd'n nam 2015, tJ

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H6 Th! Thu H^ng

QUAN L* NGAN QUY QLl6c GIA I S6lZ7+1281 1+2/2013

(7)

C H A O X U A N 2013

1? bdi chi NSNN giam xud'ng Llildi 4,5% GDP (h:n gom c;i iidi phic'u chinh phii),

Ndm Id, eai Ihicn tinh minh bach, cdng khai irong quy trinh ngan sdch, md idng hinh thffc vd ndi dung cong khai; Idng cffdng irdch nliidi" gii'i I'lnb dy xdc dinh trdch nhiem gidi irlnh ciia iffng td nhiin. Id i-htfc irong \icc sff dung nguon Itfc ngdn -.dch <'I'l thtfc liieii minh bach thi mdi xdc djnh ro difilc irdch iihicm ciia tffng td chtfc. c;i nhan Irong ijUiin ly ngudn Itfc tdng, Ddng ilidi. ddi mdi hinh ihffc cdng khai ngdn s;i(.li can ddn gian. id ifmg v,'i dc hicu.

Bdn canh do, cdn ihirc hien dni mdi he ilinnj: h,M>

Clio iai khda phi'i hdp vdi Ihdng le \.i thffc hdnh qiidi lc. vi du then cdc Ueu chuan Ihd'ng k(} lai chinh Cliinh phil ciia IMI', Thtfc ic hiOii nay iiidi sd lidu chi thdng kc \ c tdi khda cila VICM N.ini Lun cti stf khdc biel so \di Ihdng lc v,i Ihtfc hdnh qudc td. cd mdi so khoan chi cdnde ngodi idn doi. vi du dau Iff Iff ngudn irdi phieu (hinh phil. ihdng kc ve cdc khoan vay \ e chu vay lai hay Id khoiin thu xd sd kien thid'l. ihu iff ngudn hoc phi. \icn phi.

Tdm lai, de dam bao stf ben vffng idi khda trong irung va ddi han cin ndng cao hieu qua huy dpng, phdn phd'i va stf dung ngudn Itfc tdi cbinh qudc gia thdng qua vide tid'p luc hodn thien the chd' lai chinh phil hdp vdi qud trinh hodn thidn cd che kinh Id' Ihi trtfdng dinh htfdng xd hpi chii nghia. chd trong dd'n Mde nang cao hieu qua phdn bo va sii dung cdc ngudn Itfc tdi chinh gin vdi qud tiinh Idi cd can ndn lai chinh qud'c gia, Dong thdi. tdng ctfdng cdng idc gidm sdt, quan IJ nii ro vd bao dam an todn nd quoc

gia, Ihtfc hipn giain din ly le bdi clii ngdn sdch de tffng btfdc md rdng khdng gian tdi khda •

TAIUCU TIIAMKIIAO_

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W VQ Nho Thing & TnJong Bi Tudn 0012). 'TH cdu mic ndn tii chfnh qudc gia: N/nTrig vdn d4 dil ra cho giai doan 2011 2020: Tap chl Phin tichvi Dtf bio sd 1/2012-

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