II U I CHANG eUMG PHATTRICN KINH TCVICT N M I GIAI M A N 2011 - 2013
THU - o n NGAN SACH NHA NlTOC:
MUCTIEUKEPCHOGIAI DOAN 2011-2015
TS. LE QUANG THUAN - Vien Chiin iKffc vd Chinh sdch Tai chinh
Nhim vu tdi diinh - ngdn sdch nhd nUdc trong giai dogn 2011-2015 Id h&sdc ndng ni, dot trong bdi dnh nen kinh tethi gidi phuc hoi didm chap; kinh te trong nUdcgdp nhiiu khd khdn; diinh sdch thu lien tuc duge diiu chinh theo hudng gidm mdc huy dpng; nhu cdu chi ngdn sdch, nhdt Id ehi ddm bdo an sinh xd hpi cd xu hucmg tdng cao....
ThiTc hien nhiem vu tai chinh - ngan sach giai doan 2011-2013
Mue tieu phat trien kinh te - xa hpi giai dogn 2011-2015 cho thay, nhiem vu tai chinh - ngan saeh giai doan nay la het siie nang he. Chinh sach tai khoa phai dong thdi thuc hien myc tieu huy dpng, phan phdi, quan Iy, sir dung eo hieu qua cac nguon luc trong va ngoai nude, tang cudng tiem Iuc tai ehinh quoc gia, dam bao an ninh tai ehinh, gop phan tieh cue dn dinh kinh te vi mo, kiem che Iam phat, phat trien ben viing vdi miic tang trudng hpp Iy, vira phai giai quyet eae van de xa hpi, dam bao quoc phong, an ninh trong tinh hinh mdi. Trudc nhiing dinh hudng chinh sach tren, tinh hinh thue hien nhiem vy tai chinh - ngan saeh nam 2011 - 2013 eo nhiing diem ndi bat sau:
Thu nhdi, thuc hien ciiinh sach thu theo hudng khuyen khieh, tao dieu kien thugn lpi, thao gd kho khan cho san xuat kinh doanh, ho trp thi trudng; on dinh kinh te vi mo; tang cudng cdng tac quan Iy thu, ehdng that thu ngan saeh nha nudc (NSNN). Cu thC thyc hien mien, giam hgn npp thue (thue gia tri gia tang (GTGT), thue thu nhgp doanh nghiep (TNDN) va cac khoan thu ngan sach (thue mdn bai, tien thue dat, thue bao ve moi trudng...) cho timg ddi tugng doanh nghiep (DN) hogt dpng san xuat cu the nham myc dich giam bdt ganh nang ve ngliia vy tai chinh trudc mat cua DN doi vdi Nha nudc ciing nhu ganh ngng ve chi phi san xuat kinh doanh a i a DN, tgo dieu kien de DN hg gia thanh va tieu thy dugc san pham, thiic day DN phat trien san xuat kinh doanh.
Bp Tai chinh tiep tyc ra soat, dieu chinh va ban
hanh cac van ban, thong tu hudng dan thyc hien cac chinh sach thue, phi va che dp thu phii hpp vdi tinh tinh thyc te.
Ben cgnh do, cdng tac quan ly, kie'm tra, chong that thu thue ciing dupc tang cudng, dgc biet la doi vdi hang hda bien mau, cac khoan thu lien quan den dat dai, tai nguyen khoang san...; Cae bien phap khac ding dupc trien khai la xii ly kip thdi vi pham, gian Ign, tron thue; tap trung xii ly cac khoan ng dgng thue; cudng ehe np thue de thu hoi no dpng va han che phat sinh so np thue mdi; thu NSNN kip thdi cac khoan thu theo ket lugn cua thanh tra;
tiep tyc day mgnh cong tac cai each hanh ehinh, thii tuc ke khai trong linh vue Thue va Hai quan, tang eudng sy li^n ket giira cac ca quan thu ngan sach vdi he thdng ngan hang nham giam thieu thdi gian ke khai, npp thue cho DN, tang hieu qua quan ly thu ngan sach.
Thu hai, dam bao nhiem vu thu NSNN theo yeu cau eiia Quoe hpi va Chinh phii. Xem xet miic dp dpng vien ngan sach trong 3 nam gan day co the thay rang miic dp dpng vien ngan sach co xu h u d n g giam. Tong thu NSNN nam 2011 dgt 721.804 ty ddng, bang 26% GDP; thu NSNN nam 2012 ude dat 743.190 ty ddng, bang 22,9% GDP;
thu NSNN n a m 2013 udc dgt 752.370 ty ddng, bang 20,4% GDP. Binh quan ba nam 2011-2013, thu NSNN udc dgt 22,8% GDP; thu tir thue va phi dat khoang 21,1% GDP, thap hcm so vdi ty le huy dpng binh quan giai dogn 2001-2010 voi thu NSNN dgt 26,6% GDP; tiiu tir thue va phi dgt 24,2% GDP. Day ciing la xu h u d n g phii h p p vdi Nghi quyet phat trien kinh te - xa hpi o i a Quoc
HlNH 1 . CO CAu THU N G A N SACH MOT S6 sAc T H U t CHJNH 2010-2013 ("oTONGTHU NSNN)
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Nguon'moi gov.vn
hpi, Chien lupc Tai chinh den nam 2020 yeu cau giam dan ty le dgng vien vao NSNN so vdi GDP.
Xet ve eo cau thu ngan sach, thu ngi dia chiem ty trgng cao trong tdng ihu NSNN va co xu hudng tang. Thu NSNN tir cae sAc thue gan true tiep vdi san xuat, kinh doanh trong nudc nhu thue TNDN, tiiue TNCN, thue GTGT tirong tdng thu NSNN ngay cang tang. Nhd do, thu npi dia (khong ke dau tho) trong tdng tiiu NSNN da tang tii 50,7% nam 2001 len 61,5% nam 2011, udc dat 62,9% nam 2012 va 66,3%
nam 2013. Dieu nay, cho thay tac dgng hieu qua a i a ehinh sach thu den thao gd kho khan cho DN.
Thu ba, dieu hanh chinh sach chi tiet kifm, Iinh hogt, hieu qua. Hogt dgng chi ngan sach tien co sd tiet kiem ehi thudng xuyen, quan ly chat che chi dau tu tir NSNN nhung van eo tinh Iinh dpng. Tai co eau chi NSNN dupc thyc hien, bao dam chi tieu cong hieu qud, het kiem, cong khai, minh bach tren co sd ra soat, hoan thien h? thong chirih sach chi NSNN;
xay dyng tieu chi xac dinh thii ty uu tien ehi NSNN;
hoan thien chinh saeh ehe dp, dinh miic kinh te - ky thugt, khai thac va sir dyng co hieu qua tai san nha nudc; uu tien dam bao cae chinh saeh che dp da ban hanh cho con ngudi, ehi an sinh xa hpi, chi cho linh vyc giao due - dao tao, khoa hpc cong nghe, van hoa, thong tin, y te, bao ve moi trudng; dam bao ehi cho qudc phong an ninh; dam bao chi cho d'au tu phat trie'n gSn vdi tai co cau dau tu cong, nang cao hieu qua sir dyng von dau tu, thiie day qua trinh tai CO eau nen kinh te; ra soat, quan ly chat che cac khoAn chi ngan sach, chong that thoat, lang phi...
Thu tu, NSNN van dam bao dii ngudn lyc de thyc hien cac nhiem vy ehi day dii, kip thdi (chi an sinh xa hpi, chi dieu chinh tang luong tdi thieu). Chi NSNN nSm 2011 dgt 787.554 ty dong, khoang 28,3% GDP, t5ng 21,4% so vdi cimg ky nam trudc; nam 2012 udc dgt 905.790 ty ddng, khoang 27,9% GDP, tang 15%;
nam 2013 udc dgt 986.300 ty ddng, khoang 26,7%, tang 8,9%. Quy md chi NSNN so vdi GDP ciing nhu
' ' ' - ^ ^ * TAI CHMH - Thdng 12/2013 T ^
tdc dp tang chi NSNN trong giai doan nam 2011- 2013 CO xu hudng giam the hien hieu qua oia viec thye hien ehinh saeh tai khoa chat che.
Thie ndm, dam bao thyc hien can doi NSNN theo myc tieu Qudc hpi de ra. Cong tae thu, quan ly thu, tranh that thu ngan sach dupc tang cudng, ket hpp vdi chinh sach chi tiet kiem hieu qua. Miie bpi chi NSNN nam 2011 va 2012 van giii duoc myc tieu Qudc hpi quyet dinh du toan. Bpi chi NSNN nam 2011 dat 112.034 ty ddng, bSng 4% GDP; nam 2012 udc khoang 140.200 ty ddng, bSng 4,3% GDP. Rieng nam 2013, do du dia ciia chinh sach tai khoa Idiong con rpng, tinh hinh thu NSNN kho khan, hogt dgng san xuat a i a DN chua phuc hoi nen miic bpi chi NSNN nam 2013 duoc dieu chinh tii 4,8% GDP len 5,3% GDP (GDP udc thuc te) khoang 195.500 ty ddng.
Hieu qua quan ly np eong, np quoc gia da dupc nang cao thong qua viec ra soat, hoan thien cae quy dinh chat che cac khoan np de dam bao d miic gidi hgn an toan, giam thieii phat sinh nghia vu np nii ro. Du np cong nam 2011 la 54,9% GDP; nam 2012 la 55,7% GDP; nam 2013 khoang 56,2% GDP, van d ngudng an toan dudi 65% GDP
Van de dat ra
Tir thuc te tinh hinh thu, chi NSNN 2011-2013, co mpt so van de dang Iuu y sau day:
Mgt la, ap luc dam bao thu NSNN Idn, tinh ben viing cua cac khoan thu chua eao. Xem xet miic dp dpng vien ngan sach cho thay xu hudng giam tir 26% GDP nam 2011 xudng 20,4% GDP nam 2013, ddng thdi, tdc dp tang thu NSNN nhihig nam gan day CO xu hudng giam manh cho thay kha nang huy dpng NSNN tren GDP dy kien 2 nam 2014 - 2015 kho dat dupc myc tieu 23-24%. Trong khi do, chi NSNN so vdi GDP da co xu hudng giam nhung van giii d miie eao tren 26% giai dogn 2011-2013. Day la
\an de dang luu y bdi ngan sach chiu ca ap lyc ve thu nham dam bao nhiem vy chi tuong doi eao.
Tuy ty trpng cua cae khoan thu tir san xuat trong thu NSNN cd chuyen biSi tich cyc nhung ty le khoan thu "khong thudng xuyen" van con cao (dau tho, giao quyen sir dyng dat, ban tai san thupc so him nha nudc), chiem khoang V* tdng thu NSNN. Dieu do chiing to dp ben virng oia thu NSNN chua cao.
Hai la, ap lyc chi NSNN gia tang, ehinh sach chi NSNN van con phan tan, gay lang phi nguon lyc. Xet ve co cau chi NSNN, trong ba khocin chi Idn la chi thudng xuyen, chi dau tu phat trie'n va chi tra np, vien trp thi chi thudng xuyen chiem ty trgng cao va co xu hudng tang len qua cac nSm.
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Nguon. mof gown
Ap lye tang chi NSNN de thyc hien cac chinh sach ehi an sinh xa hdi dang co xu h u d n g md rpng, dgc biet la cac chinh sach ho trg ddi tupng kho khan trong nam 2012-2013 va ed xu hudng tiep tue phai thue hien vao nam 2014-2015. Nam 2011, ehi thudng xuyen khoang 59,3% tong chi da tang Ien 69,8% nam 2013, trong khi do, ty trgng chi dau t u tir NSNN co xu hudng giam tir 26,4% nam 2011 xudng 20,4% nam 2013. Ty trgng nay ed tac dgng nhat dinh den dau tu toan xa hpi, anh hudng den qua trinh tai co cau dau tu cong ciing n h u tai co caii nen kinh te.
Ba Id, miie bpi chi binh quan giai doan 2011-2013 la 4,6%, vdi xu hudng thu NSNN van tiep tyc con nhieu kho khan trong giai doan tdi eiing n h u ap lye chi NSNN md rpng tiu viec dam bao dgt dupc miic bpi chi NSNN dudi 4,5% GDP vao nam 2015 se la mpt thach thiic khong nhd.
Bon la, ky luat tai khoa thap, dgc biet, tinh trgng ehi NSNN vupt d y toan con xay ra pho bien d nhieu bp, nganh va dia phuong ding n h u trong timg don vi ngan sach. Dong thdi, van de np dpng trong xay dyng CO ban tgi nhieu dia phuang hien van la van de ndi com.
Cac de xuat chinh sdch tai khoa nam 2014-2015
Can cii tinh hinh thue hien tai chinh - ngan sach 3 nam dau ke hoach 5 nam 2011-2013 va dinh hudng ke hogch kinh te - xa hgi cho 2 nam cuoi eiia ke hogch, chinh sach tai khoa 2014-2015 can chii trgng eac npi dung sau:
Mpt la, tgp trung thao gd kho khan eho san xuat kinh doanh, phyc hoi tang trudng, tgo dieu kien cho san xuat kinh doanh phat trie'n, tir do tao nguon thu ngan sach; hoan thipn he thdng ehinh sach thue va thu NSNN; tiep tyc day mgnh cai each, don gian hoa thu tyc hanh chinh lien quan den san xuat kinh doanh, nhat la thii tye ve thue va hai quan.
Hai Id, tang cudng chi dgo cong tac thu NSNN, chdng that thu, gian Ign thue, giam cac khoan np dgng thue.
Bfl Id, tiep tyc co cau lai chi NSNN theo hudng dam bao chi cho con ngudi, u u tien chi an sinh xa hgi; bo tri chi dau tu phat trien gan vdi tai co cau dau tu cong, u u tten bd tri dam bao du chi tra np nudc ngoai (ca goc Ian lai), mpt phan chi tra np trong nudc va ket hop vdi phat hanh dao np (tang cudng ben viing n p cdng).
Bon Id, tiep tyc tang cudng quan ly dau tu tir NSNN, trai phieii Chinh p h u va tin dung u u dai.
Xac dinh Ip trinh va thii tu u u tten hpp ly de xii ky , n p dgng xay dyng co ban, theo Chi thj 27/CT-TTg va Chi thi 14/CT-TTg. Ra soat lai cac chuang tiinh, d y an dau tu de xac dinh thii ty uu tten, dam bao ngudn lyc giai ngan von dau tu xay dyng co ban, nhat la nhiing d y an quan trpng, cap bach, nhirng d y an cd the hoan thanh sdm
Ndm id, ddi mdi co che quan Iy, dieu hanh thuc hien cac chuang trinh myc tteu quoc gia theo hudng long ghep cac chuong trinh cd cimg myc tieu, tang quyen ehii dpng thyc hien, sir dung NSNN cua dia phuong, tang tinh t y chiu trach nhiem o i a cae Bp, nganh quan ly chuang trinh.
Sdu la, ra soat lai tin dung u u dai cua Nha nudc theo hudng thu gpn eac nganh nghe, linh vyc uu tien cho phii h p p vdi yeu cau tai co caii nen kinh te.
Bdy la, ddi mdi co che tai chinh don vi sy nghiep cong theo hudng tang cudng quyen t u chu, ty diiu trach nhiem a i a eae don vi sy nghiep cong lap ve ca td ehiie thyc hien nhiem vy, nhan luc, tai chinh de da dgng hoa, nang cao chat luong dieh vu eong va ngudn lyc phat trien sy nghiep cong.
Tim Id, thyc hien eo hieu qua va ddng bp cac giai phap ve kinh te vi md, tang cudng sy lien thong, phdi h p p giiia chinh sach tai khda va chinh saeh tien te trong viec on dinh nen kinh te; Nang cao chat lupng cong tac dieu hanh d y bao vi mo. ^
Tai lieu tham khdo:
/. Bdo cdo tinh hinh thifc hiin ngdn sdch hdng thdng cua Bg Tdi chinh;
2. Bdo cdo so 183/BC-CP ngdy 09/05/2013 cda Chinh phu trinh Quoc hdi vi
"Quyet todn NSNN ndm 2011°;
3. Bdo cdo so m/BC-CP ngdy 18/05/2013 eua Chinh phu trinh Qudc hdi ve
"Bdnh gid bo sung ve kit qud f/iut hien NSNN ndm 2012, (In/i hinh triin khai thuc hien dd todn NSNN ndm 2013";
4. Bdo cdo S6428/BC-CP ngdy 22/10/2013 eda Chinh phd trinh Quoc b^
ve "Bdnh gid tinh hinh thdc hiin NSNN ndm 2013 vd dif todn NSHH ndm 2014";
5. "So liiu cong khai ngdn sdch": http://mof.gov.vn/ponal/page/portal/
mof_vn/13SlS83.
