Tac dong ciia chinh sach kich cau
tdi tham hut ngan sach A Viet Nam
11 I S . NGUYEN NGOC TUYEN (B(i T,ii chmh)
M ot s6 van de ve kich c^u va tham hut NSNN
K l l l l c m 1,1 iiliiiMi.' riiii |iliii|i lllil I lllllll |iliii time I I I I M klit iicii k m h te trmig Ililll Ir.iiii: sii\ ihn.ii hn.u s,i|i ini \ , i n sii\ llin.II vni nine lieu dc liillg ciill trong iicM kmh tc. bl dour Inc time ibiv I.mg eimg \ii bim clin MCII kmli Ic tlin,il klini l i l l l l Ir.iiii: sii\ iji.iiii. I n 111', cn toe lln I,mi; Ininii;; c m .
Kich CilU (blue thuc liicii biing MIMCII L'I.II |ili,ip kli.ic nhan. snii;: trnii^ iln iihiiii;; ;:i,ii ph.ip liiiii Iiicll. tliiioiig (liioc sii (lung iiliiit bl Ciic giiii phiip \r t.il chmh Iihu: tiiiig lui tin. Irn ciip ve Uii c h m h . lui trn \e glii cii. nil ibii iini'ii. giiim tliiii'. gliiii tlini Ii.iii Ihiu' hien nglil.i \ ii IIiiU'. iighiii \ n till chinh... Tlnic Iiieii kieli ciiii CIIII!.' CO ngliiii bi tliiu' hien ehinh siich 1,11 kiin.i nni Iniig. Ciie qiiv ibiili \e (|iiiiii Iv liii kiln,I (bine lillll hoat hon. lb' (bing Iinii.
Kich ciiii li'iiiig iieii kiiili le llinong biio gom ciic lillll V III |,i: k l l l l Ciiu (bill III. kieh ('.in lien dnng (biin giiiii lien iliiiig Chmh phu \ii tii'ii iliiiig tu nhiin).
kich ean xuat iiliiip khiin. Tuv Iheo Ihuc Iriing phiit trien Cllil kinh te Xii luii Irong lung llioi kv. Cliiiih jiliii Ciic IIIIOC se lllil chon iilning giiii phiip kich ciiii khiic nhiiu. trong nhiing linh v lU' khiic nhiin vii qiiv nui Cllil goi kieli ciiii cii the |iliii hop. Tnv nhien. siiv cho Cling till Mli Ciich Ihuc hoiic ciic plinong phap khiic nhiiu. iignnii lien sii dnng ib'* kieh ciiii viiii la tn ngan siich hoac co iigiuin giie lu NSNN (Irp ciip In ngan siieli lioiie mien giiim lime...).
Nhu Viiv kieh can lU'ii lime hien voi (piv nui Ion till iigllon lien ehi III NSNN se Ion Vii do \ iiv se (bin till thiiiii bill ngiin siich ciin. Sdn^ MCII gm kicli c m lliilc hien cn hien qiiii tin kmh te se tiiii^ Iriiniig Ciio. nguon thil NSNN si' timg \ i i do bi iignveii iih.in bun cho thiiiii hill NsNN gi.iiii.
Thiiiii hilt N S W la i jn [ui\ kinh tc tiing hop Irnng nen kinh t c \ l i i c dn tbiim hut NsNN himg iiiiiii thuong iliioc (In biing |\ Ic thiim liiil NsNN so CDI'. \ I i i c (bi tiing. giiiiii ihiiiii lint Iiiiiig iiiiiii se co till' dnng ililll Iilinng Inn tm ciic ciiii dni \ i nui cuii ndn kinh \r. '\\\:\i\\ lint N s \ N tiing bi iln cln lieu eim ( i l i i l l h phu tiing Ciin hon so voi nguon Ihu. Thiim lint tiing till Viiv bu ilaj) lham bill eimg se lang va lam l.ing ganh ii.ing np ipux- gia. Ngiuin viiv bn ibip thiim hill NSNN hiing iiiim bi viiv tmng nuoc va vay niKte ngoai.
\.i\ liiiML' I IIIIM I ICII I ICII Iliillh tliiinng viiven \ii Mli Mini liioii;' Inn ll I mat se bun cho viin dau III clin khu MIC III iih.iii ;.'i.iiii silt \ i i do bi iignven iijiiin lillll cho tiing I n u m g tliiip. so vice bim lao lii hiing M.ini It. b i n i l n l i y l l l . l l l i r l l i c p se l i i l l g . M i l l kllilC. kill Viiv till |ili.ii I I . I nil. Miinii liiiv iloiig diioe dn sii lien Viiv till liil siiiil jiliiii Ciin \.i lillll v.iv se till' (Ion;: till lln Iriinii;.' Ill M Ic (I,MIL' I.M siial l i c i i tin truoiig tie'ii le), liic dnng lillll liin;: bun phiil. giiv bill iin ebo lU'll kinh tc. giinh iiiiiiL' iin se joii v ii can dni iii;iiii siieb s(' ngiiv ciiii;: kllll kli.iii. Ih.iin hul ML'.III s.ich co IIK- se liillg I I O I I ; : IIIMIML' i i i i i i i Ilcp s.iii.
Dili Mil Viiv nunc lil'oiil: \ .iv nunc llgoill lllllnilg cimi till- ijiiiig Cll,I n i l 111 M' bu siiiii vii ty- gia. Ndu nil rn Viiv I'ii. ngliiii \ n tiii im se uiing ne hon. ehi ii:;aM Siich cho tr;i Mil sc loM hon vii sc liio vong xo.iv lham but Ilcp Inn I I I I I I .
I) Milling mine Cll tliiini hut iiL'iin siieli Ion va thuong Miveii. khii iiiin;: \,iv bu ibqi linen hill kluing the Ihuc luen dune tin ciie ( h m h phii llinong pliiii jiliiil hiinh de bn dii|i \.i diiv c l i i i i h l.i nguvi'ii nliiin (bin toi lillll ph.it ciin Irong nen k m h Ic.
Nhn vav. nen gm kieh ciiii biv In ngiiii sach qua Inn l l n Iliiiin hill ngiin siich se c<io, liim phiil si' bing vii k m h le se roi loan. Truong luqi lU'ii goi kieh call ipiii nho till killing dn sue kieh cho kinh tc jiliiil t n e n . siiv tlioiii sc t i i u n t n m g hoii. Do \ay, vide lUa chon ipiv nui gm kich ciiii. mii dun:: kich e.iu. tliiii (hem kich CilU bl nlmng \ i i i i dr pli.ii l i i i than trpng kill c m iili.ic i|uvct (hnh trmi:: (|ii,i t r m h ihuc liieii.
N6I dung cua chmh sach kich ciiu ndm 2009 cua Chmh phu
I mil iiiiiii 20()S. cung \ m nhung ki'i (piii lieh c\w\e kiem che bun pli.il tin nen kinh le \ iel Nam cimg (bl xiiiit hieu nlmng dan hien eiiii giiim sut tang Inning. Triine t m h h m h do. C h m h plui dii ni Nghi ipivet so -)0 20(),S, N(^)CP ngiiv 1 1 thiing 12 iiiim 2()()s ve thuc hien nhimg giai jiliap ciip bach nliiiin ngiin ( I l i l l l siiv giiim kinh le. time diiy siiii xii.it. kinh doiiiih. diiv miinh xinil kh.in. kieh ciin diiu In va lieu dung, hiio dam iin sinh xii luii. Npi dnng ena Nglii qiivel liip Irnng viio t nhom giai phap Ion la:
(i)'Tluie (biy san xuiil kinh doiinh va xiiiit kliiiu; ( i i ) Time hicn ciie bicn jiliiip kieh ejiu (bin tn va tidu dimg; ( i i i ) C h m h siieh uii c l u i i l i , tien te; ( i v ) Bao diim au siuh xii luii.
14
T A P C H I K I E M T D A N I S D 1 1 N A M 2 0 0 9CHUYEN DE
Tnmg s(i cae giai pluip tren llu ciic giiii pliiip ve lai ehinh la eo vai Iro liioiig ddi ipiiiii Ining. \\g\ so luii dung ciui vdn ena giiii pimp ve hii chmh la:
» Ciiiim iO% sii lime ihu uhijii doiiiih ngbii-p phiii ndp Cllil <piy l \ iiiim 200H va sd lime llm nliiip doiiiih nghidp phiii luip euii iiiiiii 200!) diii voi Ihu nhiip til lioid dpng san xiiiil. kinh ilniinh ciiii ciic doiinli nghiep nho vii viiii.
» (iiiin llioi Ililll nop lime tbu nhiip iloiinh iigliic|i Irong thoi giiin !) Ihiing dm voi sii Ihuc Ihu iili<i|i doiuih nghiep phiii mip iiiim 200^1 euii ciic iloiinh nghiep nho Vii viiii nm Iren (70"ii sii lime enn bn s.m kbi giiim) va eiiii cac dniiiih nghiep en Iioiit ilniig Siin xiiAt, gia ceing, cbc bicn luing. l.iiii. lliiiv siiu, del iiiiiy. dii giiiy. linh kii'-n ili(''ii tu.
» ' T i u i i lioiiii *)(l"ii sii thill' gi.i In ;:i,i lang il.iii \.in ddi vol hang hnii time xiiiit kli.iii tmng trnniig Imp iloiinh nglii(''p cliiiii en cliiiiig In Ih.iiih In.in qua iig.iii hang vii Iioiiii hep IO"ii kin co cliiiii:: In tli.iiih In,in.
» Dicn elinili time siiiil Ihuc xiiiit kliiiu ibii vol nuil s(i loai till iiguvcn. kho.mg s.m v,i t n i i l i ( hmh plui silii ibii time sHiit Ihlle l.ll llglivcn Ilien liiiniig Ililll elu'xu.il kliiiu. biin (bim ngiuin iignven hen elm sail xiiiil trnii:: nimc.
» Dien cliinli giiiiii time suiii iliuc iiliiip kliiiii ibil vdi mdt sd iihniii hang la ngiivi'-n heu diin viin ciiii Siin xUiit. trong mux- eliiiii siui xiliit dnoe luiiie co sail xiiiil nlmng kluing ibip ung du nhn can de tiio didu kidn cho cac doanh nghiep giiim chi phi. iiiing Ciio sue eiiiili triinh. Dii'ii eliniii tiing thue Irnng kliiiein klui ('iiiii ket \\'T( >. tim dicn kii'ii cho phiit trien Siin xuat tmng iiiuu'. kiem elu' nhap sie^ii.
» (li.in llioi giiiii iin ban imp thue ibii vni nuil sii nganh hang phu hpp vm chu kv s;iii xiiiit vii lieu thu Siin phiim (dong tau, Siiii xiicil eo klu...). Thue hien tdl chinh Siich ve iin ban llioi ban luip thue nhap klwiii (275 ngiiv) doi voi viit tu. iignven lii'ii iihi.ip khiin de san xuat hang xuai khiin.
'Tom Iai. cae giai phiip ve Un chmh liip trung clni vi^ii vao vice giam time', giiin thoi hiin nop Ihue. ciii Ciich tlui tuc vd thud de tao didu kien bit elm doiiiih nghiep phat trieii siin xiiiit kinh doiinli.
Danh gia tac dpng cua chinh sach kich cau tbi tham hut ngan sach
Thiim hut NSNN hang iiiim duoc Imh bang ldng llm - long chi. Nhu vay, dc nghidn cflu vd kich c<in va thiim hut NSNN thi ciin lliidt phai nghien eini nuil sd net tdng quan ve didn bidn kinh le, ve l l m va vc chi.
»' Dien bi^n kinh t6 vd mpt sd du bao
Didn bidn kinh td la co sd (|iian Irpng dc danh giii ve t h u - chi va ciiii ddi NSNN hang n.im. Mdt sd c h i tidu ve chdn bidn kinh td thudng duoc e|iian liim la:
(1) Ve tang t n l d i i g kinh td. Kinh td nudc la dang phat trien theo chidu hudng tich cue. Tang trudng
kmh te (piv II/2000 uoc (bit l,')"/ii, biing 7!)% so Mii Cling kv iiiiiii 200K vii Ciio hon mue liing "i, l"/n eiiii ipiv 1/200!). Dn kien cii iiiini (bfl nine T 'i,')%.
(2) Lillll phiil. Bill dan tn ipiv II iiiim 200<l. khi tiing Iruong kinh U' bill (bin pliiic luii. giii cii da tiing iliing k('. Trong Oil Iliiing dau iiiiiii 200!), ehi s(i giii lien (lung Umg 1.1 I"ii so \oi Ihiing I2/2()0K. Du biio cii iiiim ( I'l dill nine klm.mg 7 H"/(i.
( i ) ( iin ciiii Iliiinn;: III.II. \ e xii.il kh.in: 'Tdng kim iigiich \ i i i i l kh.in s thiiii;; itiin iiiiiii HOC dill ')7,2')') Iv 1 ^I). giiiiii I l.2"ii so vol cung kv iiiiiii 2008, song l u l l tmh M' luong. iilneii iiial hiing viial kh.in viin iliiv I n (bine Umg triinng (so voi eimg kv iiiiiii truoc.
trnug S thiiiig (bin iiiiiii xiiiit khiin luil lieu tiing l().S'i|i: gao liing r i " i i ; cbc tiing l!).')"(i; cii phe liing l().S",i. Ciio sii tiing ,S,2"ii; (bill llui tiing mi,...). I oe Imh vii.it kh.in iiiiiii 200!) il.il biing iiiiic 200K. Vc iili.ip kliiiu: Kllll ngach iili.i|i khan s Ihiing (bin iiiiiii (bit ri.27() Iv I SI), giiiiii kim.mg 2S.2"ii so \oi cimg kv. Then diiiili glii Cllil Ciie cn ijiiiiM cliiic iiiiiig. khii Iiilllg liillg kllll iigiieh viliit kliiiu iiiiiii 200!) cbi (bit khiiiiiig ')().7 tv I SI), giiim IO"u so vol iiiiin 200S. \ iin lb' iiliiqi sicii lic|i Inc bi iimi In iigiii. (bic biet bi co Ciin guiii hiing nhiip kliiiii ticn (limg vii hiing iiliii|) kliiiu phuc \ 11 Siin xiliit. \ c nhiip sieii: Niuip sieii cn (bill hicn giii lang. Nhap sieu 8 Ihiing uoc (bil i . l 2 I tv I SI). I oc tmh cii Main nhap sieu o nine khoiing (luoi 10 tv I SI).
(4) Thu ehi NSNN. Tmh tmng 7 Ihiing (bin iiiim 2009. long thu ngan siieli la 222.120 tv dong. (bit i7"ii dn toiiii nam. giiim IO"ii so voi cimg kv iiiiiii 2008. Trniig iln. Ilill luil diii iinc dat i!). I"ii ilii Uiiin.
giiim 2.8"o so voi cung kv: Ihu In ibin llm iinc d.it ISi'ii dii loiin. giiim ")7.2"(i sn vni cung kv; thu ciiii (bii ngiin Siich tu lioiit dong xiiiit nhiip kluiii did "17. i"ii (111 timii. giiim ").7"ii so voi eung kv. \ e tiing chi ngiin Siich 7 Ihiing (bin nam la 20 1.820 tv diing. (bfl ')").e)"o so voi (hi toiiii. liing 'i.2"ii so vni eimg kv. ('hi (bin lu
|ihiil Irien thiing 7 dai 8. I!)() tv diiiig, Imh cliniig 7 Ihiing did (i 1.1)7') tv dnng, biing i l.7"ii du Inan iiiini vii lang IO,'')"/(i so voi cung kv iiiiiii 2008; Chi diiu In x.iv (hnig CO Ililll HOC did ')').7"o dn loiiii nam. tang
IO"/ii so voi cung kv.
Du kien Uiiig thu NSNN iiiiiii 200!) bimg 100,2%
ke lioiicb till loiiii; biii chi ngiin siich duoc kluing ehe o lime ( ) . ! ) " I I ( ; D I ' .
»* Thu NSNN Vi0t Nam giai doan 1991 - 2008 vd mdt s6 ddc trung
Thil NSNN bl cln lien chiil lupng. eo lic'ii ipiiin chat d i e vcii tang trudng va phai Irien kiuli te. Moi bidn (bing eiiii kinh id xii hpi trong nuoc vii Hid gioi.
nbiing bien dpng ve eliinli saeh l l m ddu co anh liudng ldn tdi kdt qiiii thu NSNN hang nam.
Cimg v()i nhung lliiinh Inn ibfl dupe trong ciii Ciich va phat tridn kinh Ic, tu n.im 1991 toi nax. l l m ngiin Siieli Vict Nam ludn tang vdi t()c dd nhanh.
SD 1 1 NAM 2 0 0 g I TAP CHI KIEM TOAN 15
iiiini Siiu c m hon iiiim Inioe. Tmh h m h thu NSNN III l!)!ll 200S duoc the hien tmng bien (bi siin:
ThuNSSNguii ,/...m / w ; - :iU)H
Dmvl.iitd^ii
villi
M i m i iwim
« • n n Q O Q D D
I i w . iww. i w ; ivm tiv. . i m . ; .in' .".IM .".1,. ."u* .IMj™-,
\|«ii, \ , M r * . " ' ^ ' W I ' « " Art rwrM^ .*, lit wt Mb rMA
Bleu (In Iren ibiv elm lluiv so \ m iiiiin |!l!M tin Miini 2000. sii thil NSNN Umg gap .S.")") bin. Niiiii 2008 sn vm iiiiiii 2000 l l m NsNN liillg l.ll) lan vii 11,1111 200S sn Miiiii | ! l ! l | lii l i i l l g "iN. I!) b i l l . N l i l l \ i i v . s.iii gan 20 iiiiiii tliiu' hien ('hmh siicli diii iiini. l l m NSNN da lang giin K) bin.
\ e Uic dn tiing Hm NSNN. bmh ipiaii tu iiiiiii l!l!) I d(''ii 2008. t(ie (bi Umg thu bmh qiiaii bi
2 i . ' ) 7 " o / i i a m . Irnng khi do tiing tnioiig kinh te bmh qiiiin la 7.(i7"d. 'Tnv nhien. do Uie dp tang Inumg kinh U' bl tinh Iheo gia so sanh nam 1994, con tde do l.ing Ihu NSNN bi Imh theo gia thue \v eho lu'ii de thiiv n i muc ebi tang l l m NSNN nuil each llinc chat, Ciin tliic'l phai lofii Iru ydu id gia biing each chiiv(^n (bii so l l m lu giii Ihue Id vd giii so siinli nam
199 1. Kin do. Uie do tang l l m NSNN hmh quan In 1991 den 2008 bi I2,fi7%/niim, giip I.tii bin loc do tang (iDT bmh ipiiin n.im (7.()7"/o/ii.ini). Tmh hinh tiing Ihu NSNN trong giiii doiin I!)!) I 2008 dupe Ihe hien trong biing so lieu siiu diiv;
Biing so lidn Iren (biv eho lli.iv nhflng iiiim diiii euii ehiivdn ddi vii phiit trien kinh te, do kinh id phat Iridn voi ldc (bi <ii<' vii nhat bi hd liidng ciic eliinli siieli l l i n NSNN dupe (bii moi eo hiin. hiing loiil ciic I,liiit Ihue dnoe biin hiinh nhu: I.iiiil time Ipi luc, Luat I h u e d n i i n h Ihu. Luiil Ihue xiiiil khiin, l l m d nhiip khiin, Ciiiil llinc lien Ihu (bie biei. Ciiiil ihud SII dung (bit ming nghiep... eung voi nhimg qiiy (jjiili ve (piiiM Iv l l m imp pllll hop duoc biin hiinh dii biiii chn Inc dn Umg Hill liillg iiliiinli lioii i i h i c i i so vdi tdc (In liillg tniniig kmh t c I ii iiiim I!)!)') t m di, khi Ii6 tilling c l i i i i h Siich (bl tuong dm iin i h i i l i tin iiiiie dd Umg l l m NSNN dii (bin di viio on dinh vii cham l^i.
Nen liiv nine tu iiiim I 9 9 i de |iliiiii l u l l tin Ihiiv rang loc do Umg I n i n i i g kmh tc bmh ipiiiii gi.ii dniiii l!^95 2008 bl 7,48%, Iron;; kin do toe do Umg llm NSNN bmh ipiiiii iiiim (cliiiii loiii Iru ven lo giii cii) la
I 7.!)"ii \ii neu (til lllill t i l l veil lo giii cii (Iheo gia so siiiili) till till dn tiiiiL' thil bl H.^o/o Vt^ii can lion tdc dp tiing triinng kmh te (7.')!l"ii).
\ e mue dn ibiiig vien l l i n . Imh Irnng binh In 1991 2008 lime lln ibing Men l l m N s \ \ bi 22.980o CDP.
Tuv nhien. nlmng iiiiiii ibiii cimveii (bii vii pliiil lii^n kinh le. iiiiic do (bing vien Ihu NsNN con luong ibii thiip (clu dill duoi 20"n). Nhimg nam (1997 • 2000), do bj lae diing iinh Iniong eiiii khiing lioiing tai elniili lien te ( hiiu \ bim cho Umg truiing kinh te eliiiin lai, nen Ihu NsNN Irong giiii doiiii iiiiv eo silt giam chill II va ehi dill khoang 19 20«o (}DP. Ciiu doan 2001 - 2007, khi nen kinh le d.i thoat khoi nhimg lae dpng xiiu Cllil killing luiiing vii diin biv bii dupe Uie (bi plial tricii cao tlu l l m NsNN eimg d.i t.iiig dang ke^. Biiili (piiiii (bing vien thu NsNN so CDP giai doiin 2001 - 2008 dat nine 2i.80"ii, lang ciio hon nhien so voi 10 nam Inioe do. ibu- biet niim 2006-2008 tdng thu NSNN Iiion dill mue cuo 11 2.80i) so CDP.
KUc dgng nmllm SSNS m GDP gia Jo^ 1991 20m
1991 1992 1993 1994 1995 1996 1997 I99g 1999 2000 2001 2002 2003 2004 2005 2006 2007 20081*) TninR binh
Toe dp Idng Ihu NSNS KMI daon IWI -yiMUl
U m W l M . N r^- do lAng
Iruung GUI*
8.70 8 10 8.80 9.50 9.30 8.20 5 8 0 4 8 0 6.80 6.90 7 10 7.30 7.80 8 4 0 8.20 8.50 6.20 7.67
16c d<i iJiig Ihu NSNN Iticu Kia th^c l i
IOI 18 50 82 2 8 7 0 2 8 7 9 1690 4 7 5 11.65 7.57 15.62 14 48 1923 22.94 25.39 13.68 28.76 17.33 23 56 25.37
T6c d<i Iflng Ihu NSNN I h w gm so Unh 1994
SI.76 2a.4«
IO.(M 10.04 7.54
•1.73 2.58 1 74 11.82 I 2 J 8 14.69 I 5 J 5 15.91 5.08 20.03 8.40 134 12.67
- • ~ 1W S»M w tlV
| i • •
^4
^-—-^'""'^
/ ^ - ^
' S' y .^ f y / s** / J^ jS>' .*' -*• .'S' JS'' . ^ A J^
Sj(M> \mmt^m^U^m^TMf*m^L t't^miimtu
m i^amg U Tm »i Tat €*ttit f * > U ^ H * M
Xet vd CO c i u thu NSNN theo ddng gdp ciia cac l i n h vuc cho thiiv. nhung khoiiii t h u cd ddng gop ldn eho NSNN hang nam la: T h u t i l dau thd; T h u xuat nluip kliriii; Tlui t i i ciic thanh phan k i n h te nha nuoc: Thu kinh td ngoai iilia nuoc, T h u k i n h te cd
16
T A P C H I K I E M T D A N I S D 1 1 N A M 2 0 0 9CHUYEN DE
vdn diin t u imoc ugoiii vii l l m khiic.
C f f cau cdc khodn thu NSNN lir 1991
1991 1992 1993 1994 1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007
T H U U U 29.15 22.96 20.95 21.53 20.54 19.69 23.06 22.86 19.75 19.84 20.49 19.73 18.54 16.96
I7JI
16.45 16.13
lHUNl,n) 4.66 4.94 4.65 5.35 6.26 7.04 7.47 7.13 664 5.90 6.10 5.87 6.28 6.57 739 7.57 9.69
T i n i i n i 000 002 1.02 2.38 3.53 4.05 5.50 5.32 453 4.64 4.79 530 593 7.30 9.22 7.88 I0J7
-2007
I H l ' D . V C 18.30 19 85 15.85 12.10 11.41 11.74 13.55 11.76 15.87 2593 25.W 21 40 24.15 25 14 27 75 29.09 25.27
Dan vi ilnhiS IIICNI 10.36 12.61 20.62 21.77 24.87 24.21 20.73 20.38 25.10 20.74 2198 2535 22 14 18 26 17 33 2022 20.73
n i l KH 37.53 39.62 .3692 .1687 3 3 3 8 33.27 29 69 3 2 5 4 27 90 2 2 9 4 21 35 22 15 22 96 35 78 21 09 1880 17.82
Thi' hifn iri-n hieu Jii ihi ai cau ihu NSNN 1991 - 201)7 nhu.sau:
Don vj:%
Vjei«i« \ i ^ jfhiw lfc.W»j? i r iwi fl.i r.ii rAi»/t.
'Tu s(i lien biing tren ibiv e h o thiiv. llin tu ibiii kin (Till DM )lii kimiiii thil CO dnng gnp Ion nhiit Viin Uiiig t h u NSNN hiing n a m . Nhiil bi n h u n g iiiim giin d.iy (til 2005 - 2 0 0 7 ) . khi gia diin llui l a n g eao tlu khoan llm iiiiv ibi chii'iii loi 28 2!)"ii long thu NSNN. Tnv nhie'ii. eo tlu' nhiin Ih.iv r.ing khoiiii llm til d a u tlui p h u t h u p c n h i e n vao s a n lupug (bin. giii d.in vii Iv giii. trong do diie biet bi giii d.in Iri'ii tin truong llic gioi c h o n e n ibiy bi klioiin tlui kluing vhng chiic. Khi gia diiu t h e gioi ldn e a o thi sc' co sd llm cao va n g u p c bii.
Sail klioiiii t h u vd d.in bi llm ve xiuil nhiip kh.in (TMl NT), r i m xu.it nhiip kh.in d n u d c ta tu liin (bi chidm ly Ining t u o n g deii Ion (khoiing 20%) trong tdng t h u NSNN. D a c biet iiiim 2002 ibi (bit m u e Iren 2 5 % tdng t h u NSNN.
Ddi vdi k h u vue siin xuiil. llm tu e a e t h a n h phiin kinh td n h a n u o c ( T i l l (,)D). ngoai n h a iiiKie (THliN(,)D) va I D I (TIM TDI) tin so Ihu I n o n g d d i dn dinh va e h i ehii'in k h o a n g 5o - 4 0 % tdng t h u NSNN. Tliu NSNN lu klin vue kinh id n h a niKtc vAn la cd .sd t h u ion nhiil Irong ba khu vuc kinh te ( b m h qiiiin Cii giai d o a n 1991 2007 klioiing 2 0 % ) . Tnv n h i e n , ve xu thd tin klioiin t h u lu klin vue kinh id nay d a n g cd xu liuiing g i a m niiinh. Nen n l m n a m 1991 sd t h u til kinh te n h a niiiic c h i d m toi 29,1 i % tdng t h u NSNN thi niim 200f) ehi la I().I5%. Tim tn kllll viic kinh te ngoai epioc d o a n h va kinh te I D I bi cd xu h u d n g gia tiing ty t r p n g . Ndn n l m iiiim 1999 2000 THIINQD va THUFDI c h i co ty t r p n g 4- 5 % tdng t h u t h i n a m 2 0 0 7 da l e n d e n t r e n 9 - 10%.
T h e h i e n t r e n bieu dd t h i co c a n t h u NSNN 1991 - 2007 n h u s a u :
• • • Kich cSu tdl chinh nam 2009 va tham hgt ngan sach
Vdi nliflng didn bien efla kinli td 9 thiing diiu n a m 2009 va m d t sd nhflng dfl bao ve t a n g trfldng kinli te, bien d d n g c u a lain p h a t , xuat i d i a p kliau, gia d a u
• iiuuiia [lfl sijooim MHO nil riti • i
Nguin: NUn gidn ihing UyiBf Til chinh
till'' gioi. en llu' phiin licli nuil so ciie iignven nhiin UIC (long loi thu NSNN iiiim 2009 n h n siiii:
( I ). Tiing Iruong kinh id e h i ibil mile T - 5.5%, giiim so \oi (111 kii'ii Ililll (bin (0 (i.5"/n) bi ngiiven nhiin bim eho s(i llm NSNN giiim so du toiiii.
(2). Xiliit nhiip kli.in giam so d u kidn ban diiu eimg bl ngnvi'ii nhiin bnii giam sii llm NSNN.
(5). ( n a (liin tlui dn toiiii linh 70 I S D / t l n m g , va khii iLiiig tlu.lc hieu gia trniig biiUi n a m 2009 la vao khoiing (JO - 70 I S D / t l u i n g c u n g liun giam tim NSNN so d n loan.
( 4 ) . Ciic giiii phiip kich ciiu kinli te. \'e nguxen tiic la khi t h u e hicn giam t h u d thi sd t h u NSNN se- giiim.
Tnv nhic'ii, tae ddng ciia g i a m thud se kliiiv(^n khich tic'ii d n n g nhieii lion, eiiu s;in phiim t a n g va tfl do klinxdn kineli l.ing t r u o n g kinh td. sd thiit tim th tliiic' CO the- bil ibij) lai bang l.ing llm In tiing tic'ii d u n g va t a n g s.iii xii.it.
Theo luie tinh eiiii iigimli 'Tliiie'' thi sii llm lliiU' ndi diil giam til ciie giai jiliiip kieh ciiu (biing giiim tliiie^) se vao khoiing 5- (3% tdng llm (khoang 12-11OOO ty"
(bing). Ngoiii qnv dinh vi- giiim 50"o tliiu'' llin nhiip doiinli nghiep lln eon iiuil sii (|iiv ehiih giiim thiu' (50% thud VAT) d()i voi mcii sd s.iii p h a m . time chiit la lioiiii thue hien then ipiv (bnli moi cuii Liiiil lime''NAT lu 1/ 1/2009. Do Viiv, so Ihu giam do lae ibing euii cac giai phiip giiim tliiu'' la kluing Ion bim.
Ben eiiiih liie dpng giam t h u NSNN, e a e giai p h a p giiim Ihuc lu kieh e.iu ibi lac dpng tich c u e tluiy ddi CO c i u Still xii.il, eo ciiu lien dimg. Nhiing s a n phiim Irong n u o c triioe kiii giiiiih eho xiiiil khiln la ciui ydu lln iiiiy dii va diing dupe tic'ii dting iiiiuih d thi triiong luii dia vdi gia ea phii hpp d.i la nluin td liun tiing t h u NSNN.
( 5 ) . Ciiii phiip ve didn liaiili eliinli siicli t h u . Ngoiu nhflng nhiin td l a m tang giiim t h u noi trdn, n h a n td td chflc, chdu h a n h tlui NSNN c u n g la idiaii td cpian trpng t a c ddng tdi t a n g t h u vii b a n chd t h a m h u t NSNN.
(Xem tiep tiang 58) SD 1 1 NAM 2DOg I TAP CHI K l t M TDAN 1 7
viii Iihiing lliiicli I h u c kluing n l m khi h u i n pluii ( b i m biin IIUIII l l m c i c ipiv i h n h . tlnu l u e n ciie iigliui vu v,i Ir.ieh n h i e m ciui n m l t l u m h v u n .
I il thiinh V li'ii Cllil l u m g q i m c tc. l u m g iiiim ('(ing Iv kicIII 111,III 11 \ lit N a m plun c h i u iiinl kim,in c l n pin k l m n g n h n b.m gmii phi l l u i n h v u n . phi h.m h i e m qiiiic ti'. d n phi tluiiii gui e a c Inn n g l n . ... Ngoiii lii.
v i c e lllilll l l m qnv chi' ve l i e n d m , i l l h i i n h n g h e . cluit l u o n g d u l l V11. h e IlimiL' plinmii.' ph.ip. dm n g n nhiin v i l l i 111 Ihe Um i.i s u e c p Inu d m c.ic c m i g tv k i e m tn.m CU.I \ III N.ini. D m h kv c i c cmiL' tv t l u m h v li'ii s e c h i n sii k i c m sd.ii. k l l l l l II.I I luit liimi;.' eiui v.iii p h o n g h a n g lio.ic sii sd.ii vet c h e o giiui e,ic l l u i n h vii-n c u a h a n g doi hoi kim,in (bin In diiv I n v.i iiiing c i p kluing nlm. D a e h i d . vii-e g i n g m h.m sin k i e m loiiii Viet va tiing c i i m i g t m h tu d m . due bip c u n g liimi bi nml thiicli l i m e Inn. Time l e . d o ipui le llllloc viiii viin pliniig hiing luiv Ciic l l u i n h v i e n iiuiiih h o n nui nml s(i l l i a n h v i l l i li.iiii: pli.ii e h i u llnct Ilini Irnng iiini qiliin h e Imp UIC giiui c i c h e n . Mni sn kluic s e nuil di t m h d m (Inn;; vii siuig Um. trmig kin. do bi iimt d u e t m h (jllv li,iu Villi e n CIUI e n n li:;iini \ let N i i m .
I mil bn. t i m e te ibi d u i n g iiiiiih v l e e Iro l l u i n h t l u m h v i e n ciui miit l u m g kli'iii Uiiiii (jiuic tc bi liinl Irmii: iiliiin;; ;;i.ii pIuip ( l u n g (bin v.i u l u i i i h iiluit g n p p l u m luiiig Ciin chill limiig ciui du'Ii vii k i e m toiiii nm n e n g va ciie ( h e h vn c l i u v c n n g h i e p nni d m n g . m l n g i i n k h o a n g c i i d i hgi n l u i p vii p h a i Irii-n e u a nuil e o n g tv kii'-m Uiiiii n \ i d Niim Irnng l i e n I r m h toiin c a n lioii. Q ]
ACCA
Tcic dong ciia chinfll sach kich cau...
(Tiep thru tmng 17)
D e Ililll d i e giiiiii l l m . ngiiv In n h i m g t h a n g diiu llillll 2(I(MI d m loi lliiv. e n n g Uic d i e u h i i n h c h i n b Siich l l m (bl t n o n g dni h n h b o a t . Mot m a t viiii lang c u o n g e o n g tile k i e m li'ii. g u i n i siil I h u . luin ehi' bin ( l o n g , m g l m a t viui ( o n h i m g e l i i n l i s a e h dieii eliiiili giii e a l i n h lioiil ibii voi iinil sii ciie siiii p l u i m dd t^o n g i u i n liing Ilni, l u m d i e Uing I b i i m hill N S N N .
(fi) (iiiii p l u i p vc i h c i i l u m l l e h m h s a c h c b i . Clii N S N N bl n h a n hi ( p ui n I r o n g l a c d o n g loi m i l e do t h i i m hill N S N N . D o viiv. ne-ii e h i N S N N jiuin d n o e k i e m soiil d i a l d i e l l u m i l e (bi l i i n g d n vii jilui vo du I Oil II c l u I n n lil kim \.iv i a vii n l m viiv s e b a n d i d Idi tiing t h i i m h u l N s N N .
Noi Ciich lliiK- vuii In d m c t i m e h i e n Uil Ciic giili p h a p k u h Ciill ve till i j i i n l i . v lui tii c l l i l e d i c n luinli till t h u d n N s \ \ tn i b m l u i m 2()(l<l d e n luiv. tin eo t h e k h i i n g i l m l i bi ciic I'uii p l u i p Un c h m h ve kieh CilU k i n h te si' It UIC doiiL' l.im UIIIL' I l i e m l l u i m hut N s N N IUIIII 2()(|i).
(!Im tni l u e n uav e n t h e iili.m i l m h I'.iiig. iinil sd giai p h a p k u h ciiu vc Un c h m h ibi pluil Imv va gop pluin ( b i l l bn IIIIIIIIL' kcl (jiui hniic (bin timiig ibii kha qiuiii dm vm i n i i k i n h tc. luv i i l n c i i . d e e o n h i i n g ket liiiin Inan ( h e n Imn llu ciiii hi c h u e diiiili g i a n g b i e i n l u e t r e n e n s o n h i m g t l i i m g l m . sii h e n e n t h e In (jlia Irinh t r i e n klun I h u e liii-n c h o e a luiiii 2(I()M. O i
KET QUA KIEM TOAN...
(Tiep Iheo trang 54)1 Nen kmh le (bit nuoc viui luinlitheu cu e\ie l b | Iruong (bing o vao Ihoi kv "(piil dg" eiui In duv d n diio. (piiiii Iv. Iliing hie Ihue liiinh.
Nliiing Itii-n lliai ciiii lioid dgng killll li- dnoe Cll IIK- hoa li.mg vice laeh lllill, vi pham eae d i e dg iigiiydn tiic chi tidu, su dung ngim Siieh nhil nuoc: nluing lii'ii cue phiit sinh Irong time hien ciie dn an eilil nha nuoc, du ai; ddii tu cna IIIIOC ngoiii dii kluing eon la Cii bicl, bl time te doi hoi nang hie, p h a m chiil ciia ddi ngii KTNN. Ddn lugl minh, bao (In voi vice- phiil hidn idiiing "Id hdng"
trong kinli te se giup cho Rr.NN
CO CO so Irii-n khai lioi.il dgng nghiep vu (Uil iiiinli nluim diiii ra k d Iiiiui eliinli xac. kluieh quan.
soni kluie phuc luni (put Xiiii. nluil la Iilning linb vuc, iigaiib su dung v(iii bm tu ngiin siieli iilia nnoe.
( ung cap lining tin cho nhan, (lllil Viio nhau di- tin- nghidp la moi qiiiin he elii('-n Inge (-ua Iv INN va inivi-n thong. Miic du dii CO Lllill Ibio (111, Quy d i d ngudi phat iig(iii, I,Uiit phong ( b d n g lluim nhung nlmng Ire-ii lliyc Id vice tidp can thdng lin cac bo, ngiinli (Uil bill) gioi e-on geip kluing ll kho kluin boi nluing nguveii nhan \o limh va him h m h . Thoi
giiin loi, nil c i n tiep Uic md rdiig^
sii hgp liic, Irao ddi \ e nghidp \i.i giiui M N N voi gioi Itao clu thdng (jiiii cae ( i i g e hgi tliiio, Inii ngbb toil d a m , lop liip huan nham trang bj ( h o nguoi lam bao iihiing hieu b i d nhiil djnh vc nganh KTNN ( l i n g nhu trang bj nhiing kidn l i m e Iruven theing bao chi ebo nguoi liOc.il ddng tuydn truyen bao c h i ciia KTNN (CTV', ngudi pbat ngim, lanh dao clni chdt cae don vj li-oiig n g a n h ) . Thdng qua boat ddng nay, su hgp tac giiia bao chi va KTNN chdc ehdn sd dat tdi sil chdn Tmh, Ihdng Ihdn co hieu qua ti-oiig thdi gian tdi. \Si