THU NGAN SACH NHA NU0C CHO THUC HIEN MUC TIEU PHAT TRIEN BEN VDNG: THUC TRANG VA GlAl PHAP
Pham Thi Thu Hong Vien Chien ludc vd chinh sdch tdi chinh Ngay nhan bai: 29/7/2019
Ngay nhan ban siJa: 05/8/2019 Ngay duyet dang: 23/8/2019
Tom tdt: Phdt trien ben vUng la xu the chung dUdc nhieu qudc gia tren the gidi dang no luc hudng tdi. Bd ciing Id muc tieu chien lUdc quan trong md Bdng, Nhd nt/dc Viet Nam de ra, dd trd thdnh dudng loi, quan diem cua Bdng, chd trudng, chtnh sdch ciia Nhd nudc vd dut^c thehi^n ro net trong cdc chien lUdc, quy hoach, ke hoach phdt trien kinh te - xd hoi quoc gia cdng nhu cua cdc cdp, ngdnh vd dia phudng. Bdi viet ddnh gid nhifng kit qud dat dUdc cdng nhu nhiing han che ciia thu ngdn sdch nhd nudc hudng tdi mifc tieu phdt triin ben vdng, qua do de xuiit cdc gidi phdp trong thdi gian tdi.
Ti/khod: ngdn sdch, thui, quy md ddng vien ngdn sdch, tiic dd tdng thu, cdcduthu, cd cdu thu thui...
BUDGET RESOURCES TOWARDS SUSTAINABLE DEVELOPMENT:
REALITY AND MEASURES
Abstract: Sustainable development is a common trend that many countries around the world are striving for. It is also an important strategic goal set by the Party and State of Vietnam, which has become the Party's line and views, the State's guidelines and policies and is clearly reflected in strategies and regulations national socio-economic development plans. The article assesses the achievements as well as the limitations of budget resources towards sustainable development, thereby orienting necessary solutions in the coming time.
Keywords: state budget, taxation, budget mobilization scale, rate of revenue increase, revenue structure, tax collection structure etc.
1. Dat vSn a l quan ly tM chfnh nham tiep tuc khoi thSng, giii Phat triln ben viing co n6i htai r6ng, bao gom P''™^ "'' P f " ^ '>9P 'y. ^° Meu quk cac nguon phat trien hki h6a vi kinh t€, xa hoi va moi tnlSng '^c- gop phan thuc flay phat trien kinh te, xa hoi;
"dap iJng dtldc cac nhu cau cua th^ he Men tai P''^''"™ "*=" ' ^ ^Mnh quSc gia vOng manh, bSo nhitng kh6ng lam ton hai dfe kha nang dap ilng " * " ^" ninh^a chtnh qugc gia, nang cao vi thi va cac nhu cSu ciia cac the hf tuong lai" [1]. LiSn Hop "^ "'" °P°'' "> ^=1 * ' chfnh Viet Nam". D6ng thdi, Qu& dinh nghia "phat trien ben viing la sU tang ^^"S ta cuiig da dat ra y6u cju hoan thi6n he thong tliang kinh te on dinh trong mfi quan he vdi thuc P^aP laStje thu NSNN theo nguyen tac cong bang.
Men tit tien bp va cong bang xa hpi; khai thac hpp *™S nhat vii dong bp, bio dam moi tmdng thuan ly, sfl dung tiit kiSm tai nguySn, bao vS vii nang '*'• WmySn ttfch phat trien san xuat - kinh doanh;
cao chrt'lUflng moi tnidng s&g [2]. 'hUc Men dieu chinh cMnh sach thue theo hudng
„ , , . , . . , , . . , , V . ™ M N I » giam va on dinh thue suft,md rpng dSi tuong thu, Doi vdl mpt nen tat chmh quoc gia, NSNN te j ; j „ (jg, ^^^ ly ,hu nhap cung da dUdc dat ra v8u m6t trong nhiing h'nh vUc quan trpng nhat. Ve van ^ j„ ^,j ^ ^ ^ ^^^ ^^^^^ ^^^ ^^^ ^;^^ _ • J de dam bio nguSn lUc cho phat trien kinh te nhanh, ' • 'S- toan dien va ben vang, dac Met li trong giai doan til B?i hpi XI cua Ding (2011) ti^p tuc b6 sung, nam 2006 den nay. Dang tiep tuc co nhOng b6 sung, hoan tM6n cac dinh hudng noi tren va tifp tuc k h k g phat trien mdi, trong dd Dai hpi X cua Ding (nam dinh cMnh sich^tii cMnh quoc gia phii dSng vien 2006) da xic dinh muc tieu: "Xay dling dong bo th^ hdp l^, phan phoi va sil dung co Men qua mpi nguon che tai chfnh phu hop vdi thi che kinh te thi tnidng Uc cho phat trien Mnh te - xa hpi; phan phoi Ipi dinh hudng xa hpi chii ngMa. Doi mdi chinh sich I'ch cono bana. Chign lildc phiurien kinh tg - x j So 15 thang 9 nam 2019 10 4 ~ - " i - : ; i J £ 2 i r i loanh
hpi 2011 - 2020 da cbi ra nhiing Ctinb hUdng cd bin trong vi$c hoin thign chinh sich tii chfnh quoc gia, do la: Hoin thien chinh sich v i hS thong thue, cd cbS* quin If gii, phip luit ve canh tranh va Idlm soat dpc quyen trong kinh doanh, bio ve ngUdl tieu dung, cic chinh sich ve thu nhap, tiin Iiidng, tiin c6ng; tbiic bien cin dSi ngan sich tich cue, bio dim t^ le tich luy hdp ly cho d^u tU phit trien; phan daii giim din boi chi ngan sich; quin ly chit che viec vay vi tra nd nildc ngoii; gifl miic nd chinh phii, nd quoc gia va nd c6ng trong gidi han an toin; ting cUdng vai tr6 giim sit ngan sach c6a Qu6c hoi va h6i d6ng nhan dan cac cap; bio dim quyen tiJ do kinh doanh vi binh dang giiia cic doanh ngliiep thupc mpi thinh phan kinh te; tiip tuc doi mdi manh me vi nang cao hieu qui hoat dpng cua DNNN; phit trien thi tnidng tii chinh vdi cd caii hoin chinh, van hinh an toan, dUdc quin lyva giam sit hieu quil'.
ThiJc Men cic dinh hUdng niy, Tbij tUdng Chinh phu da ph6 duySt Chien ludc Tii chmh den nim 2020^ vdi muc tieu tong quit l i tiing bUdc xay dUng nin tii cliinh qu6^c gia linh manh, dim bio giii viing an ninh tai chinh, on dinh kinh ti vi mo, tii chi'nh - tien tS, tao diiu kiSn thiic day ting trUSng kinh tigan vdi doi mdi mo hinh tang tnidng vi tii cau tnic nen kinh t^, giii quylt t6t cac vin dl an sinb xa hdi; huy d6ng, quin ly, phan phoi va sii dung cac nguon liic tii chinh trong xa hdi hi&u qui, c6ng bang; cai cich hinh chfnh dong bo, toan dien; dam bao tinh hieu qui va hieu lUc cua cong tic quin ly, giim sit tii chinh vi dl ra 8 nhom giai phip thiic Men, bao gom: (1) Giii phdng va huy dpng Meu qui mpi nguon liic tii chfnh; (2) Xay dung chinh sach phan bo, sii dung Meu qui cic nguin liic tai cM'nh; (3) Tiep tuc ddi mdi, hoin tM8n chinh sich, cd chi"tii chinh doanh nghidp; (4) Phit trien dong bp thi tnidng tai chfnh, thi tnidng dich vu tai chinh; (5) Ting cUdng Meu qui hdp tic va hpi nhap kinh te quoc tl^; (6) Nang cao ning lUc vi Meu qui thanh tra, Idem tra, giim sat tii chfnh;
(7) Cii cich hanh chinh trong linh viic tai chfnh;
(8) Hoin thiSn thi chi tii chinh, phUdng thiic va cich tbiic dieu hinh chinh sich tai cbinb.
Trong van ki6n Dai hpi XU cua Ding (2016) vi Nghi quyit so 142/2016/QH13 vl Ke hoach phat triln kinh te - xa h6i 5 nim 2016 - 2020 cung di nhiii manh vai U-6 tii chinh - NSNN d6'i vdl phit trien kinh te nhanh, toan dien va bin viing va de dat dddc muc tilu "Phit triln kinh tithi UTidng dinh hddng xa hpi
• " " ' T,hOi2011-2020 ' 18/4/2012 cila ThiS lUSng Chltih phu
cbij nghia, 6n dinh kinh te vi mo, tao m6i tnidng va ddng lUc cho phit triln kinh te - xa hGi", Irong do chinh sach tii cMnh - ngin sich giai doan 2016 - 2020 se dUdc tap trung vao cac npi dung chu ylii sau:
'Tang cudng quan ly va titng biidc cd caii lai cMnh sich thu, cM NSNN. D6ng vien hdp ly cic nguon lUc, phm dau tf 16 huy dpng vio NSNN tren GDP binh quin khoing 20 - 21%. Tang ty' trpng thu n6i dia va xay dung he thong thue d6ng bp, M6n dai.
Trong giai doan tCt nim 2006 den nay, cd che, cMnh sach tai chfnh ben tuc dddc cai cich va hoin thien tren nhieu mat nham gop ph^n thiic day kinh t i l i n g trudng nhanh v i bin viing. Nham trien khai thdc Men cic quan diem cM dao cila Ding vl phat trien kinh te nhanh va ben v3ng, CMnh phu da trinh Quoc hdi thdng qua cung nhil ban hanh nhiiu luat, nghi quyet, nghi dinh, quyit dinh, chUdng trinh hanh dgng vi cic hddng din trong cic Iinh vtfc vl kinh tl, moi tnidng va xa hpi. Trong do, van de dim bio nguin luc cho phit trien kinh t l nhanh, toin dien v i bin vflng luon la mdt trong nhiing m6^i quan tam hang dau cua Ding vi Nha nudc.
2. ThUc trang vl thu ngSn sach nha mi6c dio thilc hien muc tieu phat trien bin vQng giai doan 2011 - 2018
2.1. Nhihig ket qud dat dddc
Thd nhdt, vi co che, chinh sdch thu NSNN Giai doan 2011-2018, kinh te thS'gidi cung nhd trong nUdc suy giam, gia dau bien dpng trai cMeu, khiing hoing nd cong lai nhiiu quoc gia tren t h i gidi dat ra yeu cau bio dim an sinb x i hdi cftng vdi phit triln kinh te ben viing. Theo do cac cM'nh sich thue da dddc b l sung, sda doi sao cho phu hdp vdi thilc tien phit sinh, theo kip dddc xu hddng qud^c te ciing nhu hddng tdi phit trien bin vdng va bao triim do la, thuc day tang trddng kinh tl, huy ddng cac nguin thu cd tinh ben viJng hdn cho ngin sach, tao thu|n ldi cho boat ddng sin xui't kinh doanh, Idiuyin khich vi6c khai thac va sd dung co hieu qua nguon tii nguyen thien nhidn, bio ve mdi trddng va phit triln cic boat dpng van hoa - xa hpi^ Cu thi;
Nhflng ndi dung cii cich thue cd ban bao gom:
b6 sung cic quy dinh mdi vl thui GTGT pbCi hdp vdi cic boat ddng kinh te mdi phit sinh; giim mdc diue suit thue TNDN td 25% xud'ng 22% td 2014
3 NKieu lu|l Ihue da diioe b6 sung, h o ^ thi^n nhu: Ihu^ gii tri gia ISng (2008, 2013. 2016); Ihug ti£u thu dac bigt (2008, 2014. 2016); Uiuff thu nhap doanh nghi?p (2008,2013,2014); thue Ihu nhap cS nh5n (2007,2012, 2014), thue bio v? mdi truDng (2010); thu^ ih nguyen (2009.2015); Ihufi sir dyng dat piii nSng nghifp (2010), quan Ij? thu^ (2012.2014, 2016), thug xuit fch^u,thu^ nhip kh^u (2016)....
Tap chi Tai chinh - Qu^n tri kinh doanh
vi 20% td 2016 (rieng DNNVV td 01/7/2013) de thuc day tfch luy, tich vu vdn, khuyen khich thanh lap doanh nghiep dau tu san xuat kinh doanh; tiep tuc midn thui sd dung dat nong ngMSp cho ndng din; nang thue suat thue TTDB dd'i vdi nhdng mat hing CO hai cho sdc khoe can han che tieu dung nhd thud'c li, rddu, bia, sda d6i gii tinh thue ddi vdi hang hoa nhap khau nhim dam bio canh tranh binh dang glfla hing hda sin xuat trong nddc vi hang hda nhap khau...). Ben canh dd, chinh sich thue cdng la mpt cdng cu nham hd trd cho nhdng dd'i tddng yiu thi trong xa hpi, gdp phdn giim bat binh dang, thu hep khoing cich giau ngheo, dim bao an sinh xi hpi: ap dung thue suat thue GTGT 5% ddi vdi nhi 6 xa hpi; gia han nop thui GTGT, diul TNDN, giam thui TNDN ddi vdi DNVVV;
giim thue GTGT, thue TNDN, thue TNCN cho cac td chdc, c i nhin, hd kinh doanh nhi trp, phong trp cho thue ddi vdi cdng nhan, ngUdi lao ddng, sinh vien, hpc sinh; cham soc trdng gid tit, cung dng suit an ca co tham gia on djnh an sinh xa hdi.[3]
Die biet, vi8c ban hinh Luat pM vi le phi nam 2015 di chuyen nMeu loai phi sang thdc hien theo cd che gii gdp phan thu hut nguon lUc xa hdi tham gia cung cap dich vu cdng, khuyen khich ddi mdi cdng nghe, da dang hoa sin pham dich vu, giam gii thanh sin phim dich vu.[4]
Ben canh viec hoan tMen he thdng chuih sach thu td thui, pM, 1$ pM, he thdng cM'nh sich nham quan ly, sd dung, khai thac tai sin cdng cung tdng budc dddc hoin thien, nMeu luat, phip lenh cd lien quan din tii sin cdng cung dddc ban hinh (Luat NSNN, Luat Kiem toin nhi nudc, Luat Thdc hinh tilt kiem, chdng ling pM...). Gan diy nhat, Luat Quin ly, sd dung tii sin cdng nim 2017 (cd hiSu Idc rtt ngiy 01/01/2018) thay thi cho Luat Quan ly, sd dung tii sin nhi nddc nam 2008 di mang lai dot pha mdi: cho ph^p khai thic nguon Idc tai chfnh td tai san cdng mdt cich hdp ly, dong gdp M$u qua va phat uien Idnh te - x i hdi, bio dam qudc phdng - an ninh...[5]
Cdng vdi dd, he th^ng chinh sach tii chinh de khai thac nguln Idc td dat dai da dddc Mnh thinh tddng doi day du, vl cd bin phu hdp vdi cO che thi tnidng, tao nguon Idc tai chi'nh quan u-png cho NSNN de phuc vu phat Uien kinh te - xa hpi; gdp phan hoan thiln he thong phap luit ve quin ly dat dai. Trong dd, di ip dung thdng nhi'l cM'nh sich tii chfnh dat dai ddi vdi nhi dau td trong nddc vi nha dau td nddc ngoii; quy dinh ty le (%) ddn gia thue dS't, thu tien sd dung dat ve mdc hdp ly dl vda ddng
vien nguon luc td dit dai, viia khuyen kbi'ch cic td chdc, ci nhan thue dii; dl sin xuit, kinh doanh, ddng thdi dua gii dat tiem cin vdi thi tmdng, gdp phan quan trpng ddng gdp vao nguon thu cho NSNN, dam bao ngudn lUc cho dau tu phit triln. [6]
He thdng phap luat ve quan I;y ngan sach nha nddc (NSNN) da lien tuc dupe sda doi, b6 sung va hoin tMen, phu hdp vdi bdi cinh va tinh hinh dat nddc trong tdng thdi ky. Gin diy, Luat NSNN nam 2015 (co Meu Idc td nim ngan sich 2017) da bo sung nMlu quy dinh mdi nham tang cddng hieu qua, hidu lUc cdng tic quan ly ngudn lUc NSNN.
He thdng phip luat vl thu NSNN cQng khdng ngdng dddc cii cich vi hoin thien, mdt mat dim bio nguin thu cho NSNN, mat khac ho trd hieu qui cho qua tnnh phat triln kinh tl"- x i hdi cua dat nddc va qua trinh hdi nhap kinh te qudc te.
Thd hai vi quy mo thu NSNN
Vdi viec hoan thien he thong the chi vi khudn kho phap ly, cM'nh sich thu ngin sich dddc xay ddng theo dung dinh hudng cii cich he thdng thue, phf, dam bao cdng bing va md rpng cd sd thu. Nhd do, quy md thu NSNN dddc md rdng, dip dng td't hdn cac nhu ciu chi NSNN, gop phan thuc day phat trien idnh tl, dam bao an sinb xa hdi vi giai quyet viec lam. Tong thu NSNN nam 2018 Udc dat 25,7% GDP, cao hdn mdc binh quan 24,91% giii doan 2016 - 2018 va 23,57% GDP cua giai doan 2011- 2015 [7].
Hinh 1. Quy mo thu va tfi^c do tang thu NSNN giai doan 2011 - 2018
Don Vf: ty dong, %
• Tdng thu NSNN - T o e do tang thu NSNN
Ngudn-TnnQ hrt^
cansjcn^nQon sdch So 15 thang 9 nam 2019 T,T,':,^(e;i3-KiiHiiBjiin!iiCT,^.f^.r«.«B7inr"''-fmnh
Hinh 2. Quy m5 thu giai doan 2011 - 2018 so vdi GDP
Bm vi: %GDP
mnh 3. Cd cau thu NSNN giai doan 2011-2018
-Tong thu NSNN -Tdng thu td thug, phi va IS phi
Ngudn: Tong hap tit so Uiu cong khai ngan sdch Thd ba, ve ca cdu thu NSNN
Nhd thdc Men cic bien phip cd cau lai thu NSNN, cd cau thu NSNN ngay cang ben vdng hdn theo hddng tang ty trpng td cac ngudn dm td san xuat kinh doanh, giim dan sd phu thupc vio ngudn thu td tii nguyen khoang sin (dau thd) vi thu td xuat nhip khau. Ddng didi, ty trpng diu noi dia Uong tong thu NSNN da ting len mdc 81,67%
nam 2018, so vdi mdc dung binh 80% giai doan 2016 - 2018 va mdc tmng binh 67,7% giai doan 2011 - 2015. T;^' trpng thu dau thd giam cdn 3% - 4% tong thu NSNN, so vdi trung binh 13,4% ciia giai doan 2011 - 2015. Thu td dau thd giim do gii dau thd trong giai doan vda qua d mdc thap v i nd Mc cd caii nen kinh te thdng qua viec giim phu thupc vao tai nguyen tMen nMen, trong dd co dau thd [Mnh 3].
Trong cic khoan thu ndi dia, cd cau thu thue cung dUdc dieu chinh theo hddng hdp IJ* hdn. Thui GTGT (hing trong nddc va bang nhap khau) va thue TNDN (khdng kl dau thd) la hai sic thue quan trpng cd so thu cMem khoing 41,31% tong thu NSNN nam 2018, so vdi mdc trung binh 39,6%
ting thu NSNN trong giai doan 2016 - 2018. Trong do, t^ trpng thu td thui GTGT so vdi tong thu NSNN tang len nhanh chdng vi trd thanh ngudn ddng vien ngan sich quan trpng nhat Men nay, dat 25,49% nam 2018, tuy cd thip hdn mdc trung bmh 25,78% giai doan 2011 - 2015 nhdng cao hdn so vdi mdc 22,36% giai doan 2006 - 2010. Ty trpng thii fi'( thue TNDN (khong ke dau thd) so vdi tong gin day (2016 - 2018)
STy trong thu noi dja so voi tong thu NSNN
ni Ty trong thu tir dlu tho so vdi tong thu NSNN
• Ty trong thu tir hoat dong XNK so voi tong thu NSNN
• Ty trpng thu til vien trg so vdi tong thu NSNN
Ngudn: Tdng hop tUsdlieu cdng khai ngdn sdch CO xu hddng giim xudng vi dat khoing 14,86%
tdng thu NSNN nam 2018 (giai doan 2011-2015 dat mmg binh 16,1%) the Men nd Idc thdc Men giim tiiue suat thue TNDN nham thu hut dau td, khuyen kMch phit trien sin xui't kinh doanh. Thue TNCN cdng trd thinh mpt trong nhdng nguon thu quan d-png do ty U-png thu td diue TNCN trong tong fliu NSNN, ddc dat 7,19% nam 2018, so vdi mdc 5,92% nam 2016. Die bigt, thue BVMT dddc ban hanh nam 2010 va ap dung td nam 2012 dang chiem ty trpng ngiy cang tang U-ong tong thu NSNN (khoing 3,8% nam 2018 so vdi 1,7% nam 2012 va 2,7% nam 2015) [Mnh 4], mot mat tao them nguon Idc cho NSNN nham dip dng cac nhu cau cbi de phit trien kinh te xa hpi, trong do cd bio ve mdi tnidng, mat khac giup dinh hddng cic hanh vi sin xuat, tieu dung trong xa hdi theo hddng ben vdng hdn, xanh hdn.
Ben canh cac khoan thu td thue, phi, le pM, nhd day manh viec quin ly, khai diic va sd dung tai san cdng, die biet la dat dai, sd diu huy ddng dddc td
Tap chi Tai chinh - Quan tri kinh doanh
viec khai thac nguon lUc tii sin cdng cung ting dan qua cac nam. Triln khai Luit Dat dai nam 2013, cac vin bin diidc
Hinh 4. Ty trong so thu tir mot s6' sac thug" so vdi t^ng thu NSNN cac nam 2011 - 2018
r K M
HThue GTGT hang nhap khau va trong nudc
• Thus TNDN (khong k6 diu tho)
• Thua TNCN
a Thu6 XNK, TTDB va thuS BVMT hang nhap khau
0 Thue TTDB hang trong nuac
Ngudn: TSng h(fp tie sd lieu cong khai ngdn sdch ban hinh da thao gd kip thdi nhdng khd khan, vudng mac phit sinh trong qui trinh thdc Men chfnh sich thu tiin sii dung dat, tiin thue dat, thue mat nudc cho doi tudng sd dung dat. Nhd do, sdthu td tiin sd dung dit, tiin thud dit ting manh qua cic nam, tao nguon Idc dau td phit trien kinh te - xa hdi cda dat nddc, dong thdi cho thay vide khai thic ngudn Idc tai sin cdng ndi chung, nguon Idc td dat dai ndi ridng tiing bddc hi8u qui hdn. Sd thu td tien sd dung dat nam 2018 ddc dat 146,6 ngMn ty ddng, tang gap 3 lan so vdi nam 2011; so thu td tiin thue dit nam 2018 ddc dat 32 nghin ty dong, ting hdn 5 lansovdinam2011[8].
Giai doan 2011 - 2015, dl ban chi tic ddng tiSu cdc td bd'i cinh kinh te, dia cM'nh tri quoc te den phat trien kinh tl, xa hdi d Viet Nam, Qudc hdi, Chinh phii da thdc hien nMeu cMnh sich miln, giam thue tao diiu kien thuin Idi cho hoat dpng sin xui't kinh doanh nham gdp phan thao gd kbo khan cho sin xui't kinh doanh va ddi sdng nhin dan tbdng qua cac biin phip miln, giim, gia han thdi gian ndp diul dd'i vdi cac doanh ngMSp; miin thui
So 15 thang 9 nam 2019 J
TNCN cd didi ban vi nang mdc giim trd gia cann dd'i vdi ngudi ndp thue... Diy chfnh la khoin cM deu thue, ndi each khic la mdt khoin cM NSNN gian tiep thdng qua cM'nh sich du dai ve thue m i Nhi nudc da thuc hi$n nham thdc day sin xui't kmh doanh va hd trd cho ddi sdng cua ngildi din, gdp phan dim bio an sinh xa hgi, die biet la ddi vdi nhflng ngddi cd thu nhip thap.
2.2. Mot sd han che
Thd nhdt, ve co che, chinh sdch thu NSNN Mpt sd quy dinh phip luit vl thue hiln hinh chua dddc hoan thien de phii hdp vdi yeu cau hpi nhip va dap dng dddc ydu cau phat hien ciia khoa hpc cdng nghe phit trien rat nhanh (cbing ban nhd chinh sach thue xuat khau, thue nhap kh^u trong khung kh6 cac FTA the he mdi hoac phit trien thddng mai dien td trong nin Idnh te sd).
He thdng thui con pbdc tap, ling ghep qui nhieu chfnh sach, nMeu Uu dii mien giam, chda dam bao tfnh trung lip cua cMnh sich thue. Cac sac thue dUdc giao qui nhieu chdc ning, nhidm vu, chda dung nMeu muc tidu khic nhau, nhd diiu tiet thu nhip, kfch thfch sin xuat, diiu tilt vT md nin kinh tl, vda bio vd sin xuat trong nddc, vijfa mudn tang sdc canh tranh ve thue ddi vdi cac nddc khac.
Cic sac thui ddi vdi tai san, tii nguydn, thui mdi tnidng chUa thuc su phit huy dUdc hieu qui tt-ong viec huy ddng ngudn thu, thuc day viec khai thic, sd dung hieu qui tii sin, tai nguyin, kiem soil cic hoat ddng khai thac tii nguyen, ngan chan cic boat ddng tin phi mdi trUdng.
Thii hai, ve quy mo thu NSNN
Quy md thu NSNN tuy cd sii ting tnfdng hang nam nhdng td'c dp tang tnidng c6 xu hudng giam dan, dieu nay cho thi'y mpt phan do bdi cinh nin kinh te - xa hdi cdn gap nMeu khd khin.
Thdba, vecOcdu thu NSNN
^ Cd cau thu ndi dia chua hoin toan dim bio sd bin vdng, chda bam sit xu hudng van dpng qudc tl, hieu qui thu cdn han che, trong khi chUa tao dUdc dpng Idc hd trd^khu viic hi nhin phit triln. Trong cac khoin thue trtfc thu, ngoai trd thue TNDN cac sac thue khac nhd thue TNCN hay diue tai sin (thue nha, dat) con rat kMem tdn. Ty le thu thui TNCN dang trong xu the giim trong khi mdc sdng vi thu nhap ngudi din tiep tuc dUdc cii thidn. Thu NSNN td diue cua Viet Nam dang dila vao chii yeu vao thue TNDN v i cic sic thui p\Ar^ thu nhu thui
^~ oanh
GTGT. Mdc dd ddng viin td cic sic thui niy da bii dap dUdc sd giim thu td mdt sd khoin diu khac nhd thu td thue nhap khau, thu td dau tbd. Tuy nMen dti bio khi ning dl tiep tuc ting mdc dd ddng vidn td nhflng sic tbul nay rat ban che do quy md thu d i ti§m can ngudng, giy can trd den sd phuc hoi, duy tri tang trddng cua nen kinh te, die biet la thulmic thu nhd thue TNDN,
Cd ciii thu thue chda c6 sd can ddi hdp ly giiia cac khoin tbul thu nhap, thue tidu dung va thue tai sin. Thue tii sin cMlm ty trpng khi khidm tdn dong tong nguon thu. Vidt Nam chda cd Luat Thue tai sin nhdng da cd mdt sd sac tbul mang tinh chat li thue tii sin nhd thue' sd dung dat ndng nghiep, thue sd dung dat phi ndng nghidp... Sd thu td cic s^c thui trdn cM chiem khoang 7-8% tong thu td thui, Uidng dddng 0,03% GDP. So sanh vdi mdc tiTing binh cda cic nddc dang phit trien l i 0,6%
GDP tM con sd nay van kMem tdn. [9]
2.3. Nguyen nhdn c^ nhiing han chi' Nguyen nhdn khdch quan
Kinh t l thi gidi bien ddng manh, cM'nh sach cda cic nddc Idn bien ddng khd Iddng; kinh te trong nddc ting tirddng chim lai, kinh te vT md chua on dinh din den he thdng cMnh sach thue ndi riSng v i lii cM'nh - NSNN ndi chung thiiu tinh on dinh, ddc lap tudng ddi, phii bio dam qui nhieu muc tieu cMnh sich xi hdi; tim }f, thii dd c^a ngudi dan, doanh nghiep dong tuan thu phip Mat ve thue con nhiiu han chi...
Nguyin nhdn chu quan
Td duy cii cich he thdng thui cdn bat cip, chua thiic sd chu trpng den cac chdc nang vdn co cua thui (tic dpng den kinh te vi xa hpi). Ky Mat, k^
cddng trong quan ly thue cdn chda nghiem.
Cdng tic thanh tra, kiem tra, thdng tin bao cao vl thue cdn nhiiu bi't cip; chi tii xd \f vi pham chua nghiem.
Cdng tic phin tfch, dd bio thu NSNN con ban che (trong do cd gia dau tho, tang trddng GDP);
ning idc phin tfch, dinh gia, thim dinh cMnh sich thue chda cao, din din he thdng chi'nh sach thui tMeu on dinh (nMlu trddng hdp cac Luit thui v i vin bin hddng din phii sda doi, bo sung ngay sau kM ban hanh).
Cdng tic tuydn Uiiyin vl chfnh sach thue, riiiv^n ldi y i neMa vu cua ngddi nop thue chda du
^n den thii dp va trach
Miiem tuan thu, mdc dp Meu biet ve cic s^c thui ciia ngddi nop thue khdng rd rang, giy ra cic phin dng ti:ong xa hdi; khd khan cho cac cd quan quan If trong cdng tic hoach dinh cM'nh sach, quan ly thue.
Cdng khai thdng tin, minh bach tbdng tin chda tot trong qua trinh nghien cdu, trien khai xay ddng cac cMnh sich thue cung nhu trong qui trinh thdc tM cMnh sach.
Vide liy y kien vao xay ddng chfnh sach con mang tinb Mnh thdc, td duy chu quan tirong qui Urinh xiy dung chfnh sich.
3. Mpt sff gi^i phap ve thu ngan sach nha nddc cho thuc hien muc tieu phat trien ben v ^ g
Thdi gian tdi, de tiip tuc cung cd nguon thu ngin sich nhi nudc, xay ddng mot cd can thu NSNN hddng tdi thuc Men muc tieu phit trienbin vflng, Viet Nam se tap trung vio cic giii phip sau:
(i) Cii each dong bp he thdng cM'nh sich thue', duy tri mdt hd thdng chfnh sich thue cd tfnh canh tranh, ho trd ting trddng vdi mdc tbul suat hpp ly, cd sd tinb thue rdng, phu hdp vdi xu hddng cai each thui trong khu vuc va tren the gidi; dim bio tinh miidi bach, cdng khai va trung lap ciia he thdng thue;
(ii) TMet lap cd cau thu NSNN hdp ly hdn, nghien cdu CO chfnh sach dl dpng vien vao ngan sach cac ngudn thu tiem nang nhd thue tai sin, cic khoan thu lien quan den tai nguyen, tii sin nha nddc de cd them nguon Idc cho tai cC cau nin idnh te va thilc hien cd cau lai NSNN;
cd cd che' de xd ly cac vi'n dl lien quan den xdi mdn cd sd thue (nhd tham gia sing kiln BEPS);
(iii) Ra soat de ddn giin hda cic cMnh sich du dai thue, dim bio vide thilc Men cM'nh sich du dai cd ti'nh chon lgc va gan vdi cac dinh hddng phat trien nginh, iTnh viic; danh gii Meu qua vl cMnh sich du dai thue tnidc kbi ban hanh (nhd tMit lap cd che thu nhan thdng tin de cd quan tbul cd diiu kien xay ddng bao cao cM tieu thue);
(iv) Tang cddng hidu qua cdng tic quin 1^ thue, tang cudng nang Idc cua cd quan thue trong vide xd ly cic vi'n de lien quan de'n chuyen gii; ban che gian lin ve thue; xd ly cd kit qua van dl nd thue. Dong thdi, day manh cii cich thu tuc hanh chfnh trong ITnh vdc thue' tren cd sd tie'p tuc day manh dng dung cdng nghe Tap chi Tai chinh - Quan tri kinh doanh
thdng tin theo hddng tich hdp v i nen ting quin ly dda tren riii ro.
Ben canh do thdc Men cd ciu lai cM NSNN theo mdt Id tnnh tong the, tdng budc giim dan quy md cM thddng xuyen va phuc h6i chi diu tu phit trien, dam bao ngan sach thudng xuydn ludn cd thing dd; kiem soit chat che cic rui ro vl nd cong va cic nghia vu nd dd phong; nang cao ky luit tai khda nham dat dddc muc tieu da de ra.
Tai lieu tham khao
[1] Bio cio "Tuong lai chung cda chdng ta" cua tJy ban t h i gidi v l Mdi tnidng va Phit trien - WCED, Oxford University Press,1987 ti-.43.
[2] http://vi'ww.un.org/wcm/webdav/site/climatechange/shared/gsp/docs/GSP16_Background%20 on%20Sustainable%20Devt.pdf.
[3] Cic bio cao dinh gii tinh Mnh thuc Men cac Luat thue cua Bd Tai chfnh.
[4] Bio cio danh gia tinh Mnh thuc hien Luat phf va le phf nam 2015 cda Bd Tii chinh.
[5] va [6] Bio cao dinh gia tinh Mnh thdc hien Luat quin ly, sd dung tai sin cdng nim 2017 cua Cue Quin ly cdng sin, Bp Tai cMnh.
[7] va [8] Bao cio torn tat tinh Mnh thUc hien nhiem vu tii chinh - NSNN giai doan 2016 - 2020 ciia Bp Tai cMnh.
[9] Bio cio Ting ke't, dinh gia tinh hinh thuc hien chfnh sach thu lien quan din tii sin nam 2018 ciia Bd Tii chfnh.
So 15 thang 9 nam 2019 16 doanh
