N G H I E N C d U C H I N H S A C H
D O I M O I C O C A O V A C H I N H S A C H T H O N G A N S A C H N H A N U O C P H U C V U C H I E N L U Q C P H A T T R I E N K I N H T E - X A H O I
G I A I D O A N 2 0 1 1 - 2 0 1 5 ThS. MAI DINH LAM Hoc vien Hanh chinh
Hoc vien Chinh tri - hanh chinh quoc gia Ho Chf Minh
T
rong qua trinh thdc hien Chien Iddc phat trien kinh te - xa hoi giai doan 201 1-2015 theo Nghi quyet Dai hoi Dang toan qudc lan thu" XI, viec huy dong ngudn life, dac biet la cac khoan thu tit ngan sach nha nUdc (NSNN) nham phuc vu cho chien Iddc, la yeu to' cdc ky quan trpng.Tai Viet Nam, cd ca'u va chfnh sach thu NSNN co mdi quan he chat che va tac dpng nhieu mat den cac muc tieu phat trien kinh te - xa hoi.
Do do, xac djnh cd ca'u thu NSNN dung dan va hdp ly khong chi la tien de quan trpng trong viec hinh thanh ngudn thu de dap dng cac chdc nang cd ban cua Nha midc, ma con trd thanh cdng cu kfch thfch, thuc day phat trien cac hoat ddng kinh te - xa hdi cua qud'c gia.
1. CO ca'u va chfnh sach thu NSNN giai doan 2001-2010 a. NhOng ket qua dat duac
Nhdng nam qua, chfnh sach va cd ca'u thu NSNN da dddc djnh hinh va tac ddng tfch cdc den viec thdc hien cac mpc tieu qud'c gia, cu the:
(1) Chinh sach thu NSNN din duqc doi mdi va hoan thien, tiem can vdi cac nguyen tic cua To chdc Thuang mai The gidi (WTO)
Sau 10 nam thdc hien cai each, chfnh sach thue da dddc ddi mdi theo hddng thfch dng dan vdi cd che thj trddng va phu hdp vdi thdng le qud'c te. Thu td thue da bao dam ngudn tai chfnh chu yeu de thdc hien td't cac nhiem vu phat trien kinh te - xa hdi, bao dam an ninh, qudc phdng. He thdng chfnh sach thue da tdng bddc giam dan sd phan biet gida cac thanh phan kinh te, tao mdi trddng kinh doanh thuan Idi de cac ddanh nghiep phat trien san xua't, kinh doanh, nang cao nang ldc canh tranh, day manh xua't khau; thu tuc hanh chfnh trong thu nop thue dddc ddn gian hda, cdng tac quin ly thue dddc ddi mdi va dan dddc hien dai hda.
(2) Ca cau thu NSNN chuyen dich theo hudng tich cUc, dam bao nguon tai chinh phuc vu cac muc tieu chien luac quoc gia
Cd ca'u thu NSNN giai doan 2001-201 0 ngay cang chuyen djch theo hddng tfch cdc, dam bao ngudn thu ngay mdt tang len, phuc vu kjp thdi cac nhiem vu chi tieu cd bin cua Nhi nddc, cu the la:
During recent years, policy and structure of state budget revenue have been shaped and positively affected the implementation of national objectives of Vietnam.
Nevertheless, along with posi- tive changes, policy and struc- ture of state budget revenue have revealed unreasonable shortcomings such as: revenue structure is still not truly stable;
stability and sustainabilify of mobilizing resources are not high; proportion of revenue from state economic sector in total domestic revenue gradu- ally decreases, while propor- tion revenue from FDI sector slowly rises and that of non- state sector does not change much.
In order to successfully accomplish socio-economic development strategy for 2011- 2015 and generate foundations towards modern-like industrial- ized country by 2020, it is required to implement the fol- lowing solutions: firstly, to change policy priorities; sec- ondly, to adjust revenue struc- ture towards increasing pro- portion of domestic revenue;
thirdly, to keep on drastic deployment of measures to strictly manage revenues, to restrain tax debt, to prevent loss of revenue all in view of increasing revenue for state budget...
24 THONG TIN S. DU BAO KINH TE - XA HOI So 63 (3.2011)
Thd nhtft, quy mo va toe do thu NSNN co xu hddng tang nhanh qua cac nam, dam bao nguon tai chinh phut vu Chie'n luge phat trien kinh te - xa hpi giai doan 2001-2010.
Bang 1: Thu NSNN giai doan 2001-2010
Nam 2001 2002 2003 2004 2005 2006 2007 2008 2009 2010 (Udc) Thu
NSNN (ty dong)
103.388 123.860 1 52.274 190.928 228.287 279.472 315.915 416.783 390.650 522.600 Ty le tang
(%) 14,48 19,22 14,82 34,26 19,57 20,46 1 3,04 31,92 - 6,27 18,14 Nguon: www.chinhphu.vn; www.mot.gov.vn; www.gso.gov.vn va tinh toan cua tac gia.
Giai doan 2001-2005, tdng thu NSNN dat 799.241 ty ddng, tdc dp tang thu & mdc [dang ddi cao.
Giai doan 2006-2010, tdng thu NSNN trong nam 2009 virpt dd toan, nhirng van tha'p ho'n so voi nam 2008. Nguyen nhan la do cupc khung hoang tai chfnh va suy thoai kinh te dan den gia dau giam , tu1 do lam giam nguon thu ngan sach trung ddng, ddng thdi nguon thu giam khi thdc hien chinh sach mien, giam thue de phuc hdi nen kinh te. Trong khi dd, ngan sach trung uong phai tang chi hd trp cac dia phifang hut thu ngan sach.
Tuy nhien, trong 5 nam 2006-2010, tong thu NSNN Udc dat 1.547 nghin ty ddng, cao hdn 16,2% so vdi dd loan va gap 2,8 lan tdng sd thu giai doan trddc. Trong dd, thu ndi dia (khdng ke dlu md) dat 1.1 62 nghin ty ddng, cao hon 16,1% so vdi dd toan phap lenh, dat mdc tang trddng binh quan 22%/nam.
Thi't hai, ty le ddng vien vao NSNN cd xu hddng tang nhanh qua cac nam. Trong sudt giai doan 2001- 2010, ty le ddng vien vao NSNN qua cac nam deu cd sd bdt pha.
Bang 2: Ty le dong vien vao NSNN giai doan 2001-2010
Nam 2001 2002 2003 2004 200S 2006 2007 2008 2009 2010 (Udc) CDP
(ty (long) 481.295 535.762 613.443 71 5.307 839.261 974.266 1.143.715 1.485.038 1.658.389 1 .951 .1 74 Thu NSNN
(ty dong) 103.388 123.860 1 52.274 190.928 228.287 279.472 315.915 416.783 390.650 522.600 Ty le dong
vien vao NSNN (%)
21,59 23,12 23,18 26,69 27,2 24,36 27,54 25,1 3 23,56 26,78
Ngudn: www.chinhphu.vn; www.mof.gov.vn; www.gso.gov.vn va tinh toan cua tac gia.
Ty le ddng vien binh quan trong ca thdi ky 2001-2010 dat 24,6%, cao hon rat nhieu so vdi giai doan 1996-2000 (20,7%). Xu hddng tang nhanh ve quy md thu NSNN va ty le ddng vien da gdp phan dam bao ngudn ldc tai chfnh de thdc hien cac muc tieu qud'c gia trong sud't giai doan nay.
(3) Co cau va chinh sach thu NSNN da co hudng chuyen dich theo sd chuyen dich ciia ca cau kinh te, gdp phan thuc day chuyen dich co ca'u kinh te
Gia ddu theo dd todn Id 70 USD/thung nhdng trong 9 thdng ddu ndm 2009, gid ddu thdc te chi dgt 53 USD/thung, cd ndm dgt 60 USD/thung. gidm 10 USD/thung so vdi dd todn.
So 63 (3.2011) THONG TIN & DU BAO KINH TE - XA HOI 25
N G H I E N C U U C H I N H S A C H
Thdng qua viec midn, gilm thue thu nhap doanh nghiep, tien sd clung da't... chinh sac h thue da khuyen khic h cac dd an dau td vao nganh sin xua't cdng nghiep, dich vu, cac khu cdng nghiep, khu che xua't, khu cdng nghe cao, td dd tang ty trpng san pham cdng nghiep va dich vu trong GDP... Dieu nay da gdp phan
lam tang nhanh so thu NSNN va lam thay ddi ding ke cd ca'u thu NSNN.
Chinh sach thu NSNN chuyen dich tich cdc theo hddng tang cd cau thu trong nddc, gilm cd ca'u ngudn thu ngoai nddc, [man anh sd chuyen dich cd cau kinh te va mdc dp phat trien kinh te - xa hdi trong idng giai (loan.
Bang 3: Co ca'u thu NSNN giai doan 2001-2010
Nam 2001 2002 2003 2004 2005 2006 2007 2008 2009 2010 Tdng thu (%) 100 100 100 100 100 100 100 100 100 100 Thu ndi dia (%) 50,95 51,29 51,67 54,77 52,49 52,03 55,17 55,13 59,65 62,5 Thu td dau thd (%) 25,93 21,4 24,15 25,43 29,16 29,82 24,37 21,31 16,3 14,36
Thu tii' hoat ddng
xuat nhap khau (%) 20,89 25,49 22,23 18,29 16,7 15,32 19,1 1 21,82 24.05 23,14 i Ngudn: www.chinhphu.vn; www.mot.gov.vn; www.gso.gov.vn va tinh toan cua tac gia.
Cd the tha'y, trong giai doan 2001-2010, muc tieu cua chinh sach thu NSNN da dddc xac dinh rd rang theo hddng tap trung ngudn ldc tai chinh de dip dng nhu cau dlu td phat trien kinh te - xa hdi; cd cau thu NSNN dddc dieu chinh phu hdp vdi sd chuyen dich cd ca'u kinh te, xu hddng md cda va giam ty trpng cac ngudn thu chiu tic ddng bdi nhdng yeu td ben ngoli, tang ngudn thu ndi dia, gdp phan thuc day hoat dong sin xua't, kinh doanh phit trien.
b. Mot so diem han che
Ben canh nhdng chuyen bien tich cdc, chinh sich va co ca'u thu NSNN v i n cdn bdc Id nhieu diem bat hdp ly cin ddi mdi, cu the la:
Thd nhat, ca ca'u thu chda thdc sd vdng chic, tinh dn djnh, ben vdng trong qui trinh huy ddng ngudn ldc chda cao. Viec huy ddng ngudn ldc cho NSNN cdn phu thudc vao cic khoan thu khdng tai tao nhd thu td dlu thd va td da't dai, tai nguyen. Viec huy ddng cic ngudn tai chinh ngoai nha nddc thdng qua thj trddng tai chinh vin chda dn djnh va tiem an nhieu rui ro. Quy md thj trddng tai chinh va djch vu tai chinh cdn nhd, viec huy ddng va phan bd ngudn ldc tai chinh trong xa hdi chu yeu vin dda vao khu vdc ngan hang.
Huy ddng vd'n dau td trdc tiep nddc ngoai (FDI) cdn mang tinh dan trai, chda chu trpng thu hut vd'n theo chieu sau.
Thu td dlu thd va thu td hoat dong xua't nhip khau v i n chiem ty trpng cao trong tdng thu NSNN. Didu nay cho tha'y thu NSNN cdn phu thudc vao cic hoat ddng kinh te dd'i ngoai va khai thac xua't khau dlu thd.
Cac ngudn thu nay thddng khdng bdn vdng va khdng dn djnh do ngudn tai nguyen dau thd dang ngay cing giam, hdn nda lai phu thudc vao gii thj trddng the gidi, trong khi thue xuat nhap khau cung cd xu hddng giam do cic cam ke't trong Khu vdc mau djch td do ASEAN (AFTA) va .WTO.
Thd hai, ty trpng thu td khu vdc kinh te qud'c doanh trong tdng thu npi dja giam dan qua cac nam, trong khi ty trpng thu td khu vdc doanh nghiep FDI tang cham va td khu vdc kinh te ngoai qud'c doanh khdng bien
26 THONG TIN ci DU* BAO KINH TE - XA HOI So 63 (3.2011)
dong nhieu. Ty trong thu tit khu vdc qudc doanh co xu hddng giam va khong ddu qua cac nam chu yeu la do khu vUc: doanh nghiep quo'c doanh con nhieu han che: nang sua't lao dong tha'p, sire canh tranh yeu, chda khai thac va phat huy het nhirng Igi the so sanh vd thuong hieu, ve vdn, vj tri, da't dai, co che dau tu1 ciia Nha nude...
Bang 4: Thu tut khu vUc quoc doanh trong tong thu noi dia
Nam 2001 2002 2003 2004 2005 2006 2007 2008 2009 2010 Thu npi dia (%) 100 100 100 100 100 100 100 100 100 100
Thu Id khu vuc
qudc doanh (%) 44 41 37 31 33 32 35,54 33,36 31,32 33,8 Ngudn: www.chinhphu.vn; www.mof.gov.vn; www.gso.gov.vn va tinh toan cua tac gia.
Tin? ba. chinh sach thu NSNN cdn Idng ghep qua nhieu muc tieu trong tdng hinh thdc ddng vien, trong khi cac muc tieu chinh sach lai mau thuan nhau, khien cho mdt sd' muc tieu chinh sach khd thdc hien dddc.
Thd tit, viec phan c ap quan ly thu NSNN chda triet de. Trong khi bp may quan ly thu ngan sach (cd quan thue, hai quan) ddpc quan ly theo nganh dgc, thi nhiem vu thu ngan sach lai dddc giao cho chfnh quyen dia phddng (HDND cac tinh, thanh phd' trdc thudc trung ddng).
Thi? nam, viec xay ddng dd toan thu ngan sach trong nhieu nam qua chu yeu van dda tren sd thu thdc te cua nam trddc va nang ldc thu cua cac ddn vj, ma chda dda vao cac luat thud. Do vay, cac yeu to khdng ddpc phan anh trong thu ngan sach td cac nam trddc cung ft dddc phan anh trong dd toan thu ngan sach nhu1 cac khoan that thu, cac yen td tang thu mdi phat sinh.
2. Giai phap doi mdi ca cau va chinh sach thu NSNN
Ket qua thdc hien thu NSNN cd y nghTa quan trong trong viec thdc hien cac nhiem vu phat trien kinh te - xa hdi trong giai doan tdi. Nham thdc hien thing Idi Chien Iddc phat trien kinh te - xa hdi giai doan 201 1 - 201 5 va xay ddng nen tang de den nam 2020, nddc ta co ban trd thanh mdt nddc cdng nghiep theo hddng hien dai theo Nghi quyet Dai hdi Dang toan qudc lan thd XI da dat ra, tac gia kie'n nghj mdt so giai phap sau:
Moi la, ddi mdi thd td muc tieu chfnh sach. Thdng thddng, muc lieu chinh sach bao gdm cac ndi dung nhd: muc tieu huy ddng ngudn thu NSNN; muc tieu kinh te va muc tieu xa hdi. Cac muc tieu ndi tren la thd'ng nha't, tuy nhien, trong nhdng dieu kien nhat dinh lai mau thuan va che ddc lan nhau. Do dd, can xac dinh thd td dii tien ciia muc tieu ( hinh sach.
Trong giai (loan vda qua, muc tieu ciia chfnh sach thu NSNN dddc xep theo hddng du tien sau:
Stf 63 (3.2011) THONG TIN S DO BAO KINH TE - XA HOI 27
N G H I E N CLJU C H I N H S A C H
trddc het, phai dam bao huy dpng du nguon thu de dap img nhu cau thdc hien cac nhiem vu kinh te - xa hpi, sau do mdi la de thdc hien dieu tiet vT md va thdc hien chfnh sach cdng bing xa hdi. Vi vay, trong giai doan 2001-201 0, mdc ddng vien thu NSNN cd xu hddng tang nhanh, trong khi tic ddng cua chinh sach thu den kfch thich tang trddng va phan phd'i cdng bing xa hpi cdn nhieu han che. Mac du trong giai doan hien nay, muc tieu phan phdi cdng bing chda the dat len la du tien hang dau, nhdng trong giai doan sip tdi, cin dat muc tieu du tien 11 kfch thfch tang trddng va phan phdi cdng bang.
Vdi nhdng cd sd nhd vay, trong giai doan 2011 -201 5, thd td thdc hien cac muc tieu chfnh sich thu NSNN se la: (1) muc tieu kinh te, (2) muc tieu phan phdi, thdc hien chfnh sach xa hdi va (3) muc tieu huy ddng ngudn thu. Thd td niy can dddc quan triet va van dung vio tdng chfnh sich thue cu the.
Hai la, dieu chinh cd cau thu td trong nddc va ngoai nddc. Cd cau thu cin chuyen djch theo hddng tang dan ty trpng ngudn thu trong nddc va ty trpng thue, phf vdi thu npi dia phai chiem binh quan tren 60% tdng thu NSNN (tfnh chung c l giai doan 2011-2015). Trong nam 2011, ty trpng thu ndi dja trong tdng thu NSNN cd' gang dat va vupt dd toan, chiem khoang 64,2% tdng thu. Ty trpng cua thu td dlu thd can giam va dat mdc binh quan khoang tren 20% trong tdng thu NSNN. Ty trpng thu td thue xuat nhap khau gilm cdn kholng 18%
trong tdng thu NSNN.
Ba la, nganh thud can tiep tuc trien khai quyet liet cac giai phip quin ly thu, kiem solt chat che ngudn thu, han che nd dpng thue, tang cddng chd'ng that thu thue, khai thac tang them ngudn thu cho NSNN. Trong dd, cd quan thue cic cap phii thddng xuyen td chdc ra soat, dinh gia, phan tfch va dd bio nhdng yeu to anh hddng den ngudn thu NSNN tren dia ban, lam rd nhdng khoi n cdn that thoat, cac ngudn thu cdn tiem nang. Dac biet, can tang cddng cdng tic phan tfch, dd bio nhdng t i c ddng bl't Idi td viec suy gilm kinh te cung nhd nhdng t i c ddng bl't thddng cua gii ca, thi trddng tfn dung trong nddc va the gidi ddi vdi tinh hinh thu, nop NSNN cua khd'i doanh nghiep de td dd cd nhdng de xuat, kien nghj va giai phip nham ngan chan sd suy gilm ngudn thu NSNN.
Bon la, day manh c i i cich hinh chfnh trong ITnh vdc thue; tiep tuc ra soat va dieu chinh tat c l cac thu tuc hinh chinh thud theo chul'n mdc qud'c te, rut ngln den mdc tha'p nhat thdi gian tuan thu thue, tao thuan Idi tdi da cho ngddi nop thue!"Nganh Thue tiep tuc theo ddi, phat hien de cd y kien de nghj vdi cic nganh, cac cap cd tham quyen thio gd nhdng khd khan, vddng mac ve vd'n, thj trddng, gia ca; xd ly kip thdi cic cd che, chfnh sich gay Inh hddng xau
den tinh hinh san xuat, kinh doanh cua doanh nghiep; tao dieu kien cho cac td chdc, ca nhan day manh hoat ddng dlu tU, phat trien san xuat, kinh doanh, thuc day tang trddng kinh te.
Nam la, kiem soat, xd ly triet de cac khoan nd dpng thud, trinh cap cd tham quyen cac bien phap xd ly vddng mac ve nd thue, tap trung ldc lddng trien khai cac bien
phap thu hdi nd thue; tang cddng cdng tac thanh tra, kiem tra thue tren cd sd phan tfch thdng tin v l td khai hang thang de Ida chpn nhdng dd'i tddng cd da'u hieu gian lan thue, bd sung vao ke hoach thanh tra, kiem tra, dac biet tap trung vao nhdm doanh nghiep Idn, cic tap doin, tdng cdng ty, cic dja ban trpng diem cd so' thu Idn, cac nganh hlng, cac ITnh vdc, cac loai hinh td chdc cd da'u hieu that thu Idn; tap trung tdng hdp, ra solt cic ket qua sau thanh tra de cd bien phap xd ly nham ddn dd'c, thu hdi kjp thdi vao NSNN cic kholn ma thanh tra da ket luan.D
TAI LIEU THAM KHAO
1. Nghi Quyet dgi hgi Ddng toan gud'c lan thQ XI.
2. PGS. TS D6 DQC Minh, Doi mdi cd cdu vd chinh sdeh thu NSNN phuc vu muc tieu phdt trien kinh te - xd ho\, NXB Tdi chfnh, 2008.
3. PGS.TS Le Quo'c Ly, Le Van CQOng, Thu NSNN ndm 2006-2008 vd gidi phdp doi mdi ca cd'u thu ndm 2009-2010, Tgp chf Kinh te vd Du bdo so 21 (So 437), 2008.
28 THONG T!N S. DLT BAO KINH TE - XA HOI So 63 (3.2011)
