Nghien ciiu - Trao doi
MOT SO Y KIEN VE CAI CACH
CHINH SACH TIEN LUONG DOI VOI CAN Bd, CONG CHUC, VIEN CHUC
VCNHCrTHANG' Trong 10 ndm qua, hf thong chinh sdeh tiin lirang cua nw&c ta tiep tuc dwgrc hodn thifn vd Si m&i trin nhiiu phwffng difn. Dong thdi, ca ehi bdo ddm nguin eho cat cdch ehinh sdeh tiin Iwang khu vyc hdnh chinh, stf nghifp cung cd nhimg thay doi cdn bdn, da bw&c diu gdn du^c trdeh nhifm cua cdc cff quan, dffn v/ va cdc ^a phwffng trong vifc bdo ddm nguin cai cdch tien Iwffng. Tuy nhiin, thyc te ciing cho thay hf thong chinh sdch tien Iwffng hifn hdnh bgc Ig mgt so vin de cin Argfc xem xet de cd nhwng ^u chinh phii hgp.
C^i cich chinh sach tien liimig khu vvc h^nh chinh, sir nghifp
1 - Ve chinh sdch tien Iwang toi thiiu Vipc xdc dinh tien luong tdi thigu nhdm mye tigu bdo dam eho nhimg ngudi lam cdng dn luong mOt sy bdo hd ein thilt. 6 nude ta, theo quy dinh efta Bd lugt Lao dpng,
"Mftc luong tdi thigu dupe an dinh theo gia sinh hoat, bdo ddm cho ngudi lao dpng lam edng vipc gidn don nhdt trong digu ki^n lao ddng binh thudng bu dip sftc lao dpng gidn don vd mdt phdn tich luy tdi sdn xuit sue lao dpng md rpng va dupe dung 1dm cdn eft dl tinh ede mftc luong cho cdc logi lao dpng khdc". Tft nam 2001 dgn nay, Nhd nude dd 8 Idn digu chinh tign luong tdi thieu chung, tu mftc 210 nghin ddng/thang (ndm 2001) Ign mftc 830 nghin ddng/thang (nam 2011), tdng 361%. Mftc tdng ndy co ban tuang
duong vdi mftc tdng cua GDP binh qudn ddu ngudi va cao han dang ke mftc tdng cua chi sd gia tieu dung trong eung giai dogn.
Tuy nhign, ngu chi xet nhftng ndm gSn day (2006 - 2011), tdc dp tdng cua tiln luong tdi thigu ehung da thip han tdc dp tang GDP binh^qudn dau ngudi vd thu nhgp binh quan nhdn khiu tix)ng xd hpi<". Cy thi, hp sd giiia tiln luong t6i thilu chung so vdi GDP bi^
qudn diu ngudi dd giam tii mue 0,46 (nam 2006) xuong cdn 0,38 (ndm 2010). Nam 2011, mdc dft mftc luong tdi thilu chung da dupe dilu chinh tdng tft 730 nghin ddi^
thang Ign 830 nghin ddng/thang, song h§ s^
ndy van tilp tyc xu hudng gidm do tic ^ tdng luong tdi thilu thip ban tdc dp tang
* TS, Vi$n Chien luge v4 Chinh s&ch tai chinh, BS Tai chinh
(1) Quan h? tifin luong tir ng4y 1-10-2004 lA 1-2;J4-10
66 S6 835 (thdng 5 n^m 2012)
Nghien ciiu - Trao doi T9p <hf C^ng s d n GDP binh quan ddu ngudi. Tuong ty, he sd
giua mftc luong tdi thilu chung so vdi mftc thu nhgp binh qudn nhan khiu (theo dilu ti-a cua Tdng eye Thing kg) da gidm hi 0,71 xudng 0,53 trong giai doan 2006 - 2010.
Ngodi ra, trude thdi dilm ngdy 30-9- 2011, mftc luong tdi thilu chung dp dyng doi vdi khu vyc hdnh chinh, su nghi$p dupe quy djnh bdng mftc luang t6i thilu d viing thip nhat dp dyng eho khu vyc doanh nghi$p.
Tft ngdy 1-10-2011, sau khi Nghj dinh so 70/2011/ND-CP efta Chinh phft cd hipu lye thi hdnh, cd hai hp thdng tiln luong toi thilu song song tdn tai, dd la hp thdng tiln luong tdi thieu mdt mftc duy nhdt ap dyng doi vdi cdc ddi tupng hudng luong tft ngan sdch nha nude (NSNN) va mpt hp thdng tiln luong tdi thilu dp dyng cho khu vyc san xuit, kinh doanh dupe phdn biet theo viing (dupe ehia theo 4 vung khae nhau). Trong dd, mfte luong tdi thigu ehung dp dyng cho khu vyc dang dupe NSNN trd luong thip hon so vdi mftc luong tdi thigu ap dyng ddi vdi khu vyc doanh nghipp.
2- Vehe thong thang luang, bdng Iwang vdphwang thuc trd luang
Tft khi thyc hi^n cdng cupc ddi mdi din nay, hg thdng thang luong, bdng luong ciia
^^gt Nam da trai qua hai 1^ edi cdch quan trpng vdo nam 1993 va 2004. Trong do, edi cdch ndm 1993 da thyc hign tdeh bgch vl thang luang, bang luong giua hai khu vyc hdnh ehinh - sy nghiep va khu vyc sdn xuit, kinh doanh. Cai each ndm 2004 tilp tiic taeh he tiidng cdc thang luang, bdng luang efta khu vyc hdnh chinh vdi khu vyc sy nghipp.
Tuy nhign, hp thdng th^ig, bdng luong nam 2004 dp dyng trong khu vyc hanh chinh.
sy nghiep vin dya theo thdm nign Id chft yeu. Hp thdng thang, bang luong hien hdnh ehua dupe xay dyng dya trgn gid tri edng vi$e theo thyc tl cua timg co quan, don vi md chi cd thang, bdng luong dp dung chung cho todn bd h§ thong. Vi thi, dd khdng tgo ra sy khdc bi?t trong co chi tid luong cho cdc logi cdng vipc khdc nhau.
Dong thdi, vipe trd luong theo kit qud cdng vipe dd dupe d^t ra, song vi^c thyc hi^n vdn theo cdch thftc eu, ngudi 1dm it van nhgn luong eo bdn nhu ngudi 1dm nhilu.
Co chg tia luong vd tdng luong dya chft yeu theo thdm nign, khdng phu hpp vdi xu hudng trd luang theo vi tri edng viec vd kit qud hoan thdnh nhiem vy dupe nhilu qude gia dp dyng.
3 - Che dgphv cdp luang
Phu cdp luong la mpt thdnh td quan trpng trong hp thdng tiln luang. Trong he thdng chinh sach tien luong hien nay ed 16 logi phy cdp luang khae nhau. Xgt vl phan nhdm, cdc logi phu cip nay cd thg dupe phdn thanh: I - Nhdm phy cip theo chuc danh; 2 - Nhdm phy cip theo vung; 3 - Nhdm phy eip ed tinh chit uu dai, trach nhi$m theo nganh, nghg; 4 - Nhdm phy cip ed tinh ehdt uu dai eho thdi gian cdng tdc. Nhdm phy cip uu ddi theo nganh, nghe Id nhdm cd phgm vi vd mftc do dnh hudng Idn nhit, trong dd ddng kg nhdt Id phy edp eho ngdnh gido dye - ddo tgo vd nganh y tl. Thyc tiln tiiyc hipn trong nhthig nam gin day cho thiy ede logi phu cdp dd phdt trien vd md rdng nhanh, gdn nhu nganh nao ciing muln tim ra sy dge thu dg cd chg dp phy cap rigng, bdp meo hp thdng ehinh sach tien luong, thu nhdp.
S^ 835 (thdng S nam 2012) 67
Nghien ciiu - Trao doi
B&o aim ngahn cho di^u chinh chinh sich tiln luong d6i \&i c i n b$, c6ng chirc, viSn chirc giai dof n 2001 - 2011
Trong 10 nSm qua, co cli^ bio dim ngu6n ciio cii cdcli cii^ dO ti^n luong nli4 nude d nu6c ta da c6 mOt so tliay d6i quan trpng. Ben cjuili ngu6n l^c b6 tri tCi NSNN, dS liuy dOng dupe cic nguon lyc til cic co quan, don vi clio vi^c tri luong. DAi v6i khu vvc s\i nghiep, da thvc hi$n phin lo?i thinh nhihig bo phin khic nhau dl c6 phuong thiic bio dim nguon tri luong khic nhau. D6i vdi cac CO quan, don vj hinh chinh, cin ci!i vio s6 bien chfi va nguon kinh phi duoc phan bo, cac don vi chu dpng su dyng bao dim hieu qua, hoan thinh nhi^m vy dupe giao vi duge sir dyng mOt phan kinh phi tiet kiem dfi tang tifin luong cho can bp, cong chuc.
Ddng thdi, da cd quy dinh yfiu eiu cic dia phuong phii dinh t6i thieu 50% so tang thu hing nim de bio dim nguon cho quy tifin luong ting them trong mdi lan dieu chinh chinh sach tien luong. Qua dd da ket gan dupe trach nhiem cua chinh quyen dja phuong trong qui trinh cii cich chinh sich ti€n luong, khic phyc dupe tinh trang trdng chd hoin toin vio ngan sach tnmg uong nhu trudc diy. Ddng thdi da yeu eiu cic CO quan, don vj sir dyng NSNN th\rc hifin tiSt kifim 10% dy toan chi thudng xuySn hang nim de bio dim cho quJ ti6n luong tang thgm.
Tuy nhien, thdi gian qua, ngudn cho cii cich tidn luong van chil ylu dya vio NSNN.
Chi NSNN danh cho tien luong va cic khoin cd tinh chit luong khdng ngimg tang nhanh qua cic nam, nam 2011 chiem khoing 50%
t6ng s6 chi thudng xuyen, trong khi dd quy md t6ng chi thudng xuy«n nim 2010 da ISn din 20,6% GDP. Thyc tl hi$n nay cOng d6ng thdi cho thiy vi$c djit vin dl tang thSm tong nguAn tCi NSNN dl chi tiln luong vi cic khoin cd tinh ch4t luong thdi gian tdi sl gip phii mpt s6 khd khin, nhit li trong b6i cinh ty 1$ dpng vien NSNN phii timg budc giim xudng dl nudi dudng ngu4n thu, khuyin khich sin xuit, kinh doanh trong nude cung nhu vi$c thyc hi^n giim din miic bpi chi NSNN dl bio dam tinh bin vOng tii khda.
Vi?c chuyen sang co chi ty chii dupe xem li miu ehdt ciia giii phap da d$ng hoa ngudn thyc hi^n cai cich tiln luong, nhung thyc tl thyc hien khdng dem l^i kit qua nhu mong mudn. Hipn vin cdn cd y kien cho ring, chinh sich thu hpc phi, vi$n phi chim ddi mdi da anh hudng den khi ning ting ngudn thu de l^i ciia don vj sy nghi^.
Tuy nhien, ciing phai nhin rd mpt thyc te li cic giii phap t^o ngudn niy ciing cd gidi h ^ vi cin cd Ip trinh thyc hi$n, vi x6t cho ciing, gin 70% din so Vipt Nam vin singd khu vyc ndng thdn, miln niii vdi mue thu nhip cdn thip. Vi$c dilu chinh chi dO hoc phi, vi$n phi li cin thilt dl giim din sy bii cap cua Nha nude, song vin phii gin'vdi m$t bang chung vl miic sdng va thu nh$p cua ngudi din, nhit la trong bdi canh tdng ngudn lyc mi xi hpi dang chi tieu vio hai linh vyc niy da li khi cao so vdi nhilu ntf^
dang phit triln. Vi dy, theo Td chiic Y tl thf gidi, tdng chi tifiu xi hOi cho y tl d Vi^tKam nam 2008 la 7,2% GDP, trong khi dd con jS niy d Phi-lip-pin l i 3,7% GDP, Thai Lan:
4,1% GDP vi An Bd: 4j25% GDP.
68 So 83S (thing S nim 2012)
Nghien cihi - Trao do'i T v p <hi C^ng s d n Mgt khdc, qud trinh d6i mdi eo ehi quan
ly tai ehinh ngdn sdch ddi vdi cdc co quan, don vi cdn thilu budc dpt pha. Vipe phan bd kinh phi tft NSNN cho ede don vi sy nghipp van edn mang tinh binh qudn, chua ed tieu thfte gan kgt vipe sft dyng kinh phi NSNN vdi viec thyc hipn khdi lupng vd chit lupng eung cap dich vy cdng dupe giao nen khd xdc dinh dupe hi^u qud cua vi$c sft dyng kinh phi NSNN. Qudn ly tdi chinh efta mpt bd phdn don v) sy nghiep cdng cdn chua bdo dam theo ede nguygn tdc hgch todn kinh te day dft. Bgn cgnh dd, do quy md ede ea sd xd hpi hda ngodi cdng Igp cdn nhd nen dp lyc cung ftng cdc loai hinh dieh vy cdng vdn dang dya chu yeu vdo cdc co sd edng Igp.
Mot so khuyen nghi
1- Ddi mai cdn bdn cdc thdnh to cua hi thdng chinh sdch tien Iwang
- Vg tign luong tdi thigu: Tign luong tdi thigu phai trd thanh ludi an toan ehung cho nhung ngudi Idm cdng dn luong trong xa hpi, khdng phan biet thdnh phdn kinh te va khu vyc kinh tg. Trong viec hinh thdnh mue luong tdi thieu cdn thyc hien nguyen tic tigp can tdng hpp khi xdc dinh mftc luong tdi thilu, bdo dam tuong thich vdi trinh dp phdt trign kinh te - xd hdi efta ddt nude eiing nhu phft hpp vdi khd ndng chi tra efta nen kinh tl.
- Vg quan he tiln luong va he thdng thang luang,. bang luong va phuang thue tra luong:
Can thuc hidn md rpng khoang cdch quan he tiln luong giua tdi thieu - trung binh -^
tdi da de tao dilu ki^n eho viec sfta ddi hp thdng thang, bgc luong bdo dam tuong quai hop ly, khuyin khich ngudi Idm viec ' ed trinh dp chuygn mdn cao. Trong thiet ke hg thdng tlmng, bdng luong phdi hudng tdi
vipe tid luong theo chftc danh vd theo vj tri edng vipe. Vipe chi thuan tiiy md rpng quan hp tien luong vd tdng mftc luong t^i thieu ehung md khdng di kem vdi ede ddi mdi edn bdn ve cdch thftc tid luong thi nhthig ton tai efta chg dd tien luong sg van khdng dupe khic phyc, cd chdng chi Id sy djeh chuyin cua cdc bat hpp ly sang mOt mftc cao hon.
Phdn tich vl ehi dp tiln luang hipn hdnh cd thi thiy xn%X bdng thu nhgp eiia ngudi lao ddng trong khu vyc hdnh chinh, sy nghi$p cd thi la thap doi vdi b$ phdn cdn bd, cdng ehfte Idm vipe ed ndng suat va hidu qud cdng vipe eao md khu vyc tu nhan san^^gjhiyln dyng vdi mftc luong cao han. Tuy nhign, mftc luang ndy khdng phdi Id thdp ddi vdi mpi cdn bd, cdng chftc, vien chuc khi nhin nhdn mOt cdch khach quan vg hipu qua vd kit qud thyc hidn nhiem vu efta mOt bp phgn cdn bp, cdng ehfte, vien chftc trong khu vyc cdng trong mdi tuong quan vdi cac khu vyc khdc. Ben cgnh do, vdi co chg tign luong hien hdnh thi mue luong efta can bd, cdng chftc 1dm viec d eae thanh phd Idn, ede khu dd thi cd thg la "khdng dft sdng" do ehi phi sinh hoat ddt dd, song ddi vdi mpt bp phgn khd Idn cdn bd, cdng chftc, vien chftc lam vipe d vftng ndng thdn, mien nfti (hipn dang chilm mpt ty Ip kha Idn trong t6ng bign ehi cua khu vyc hdnh chmh, sy nghiep) thi mfte luong hi$n hdnh cd the xem la mue khd so vdi tuong quan thu nhdp efta ngudi dan tren dja ban. Nguygn nhan cua tinh trgng ndy Id tinh "binh qudn" trong vipe tra luong cua che dp tien luong hien hanh.
Nhieu nude tien the gidi hipn nay diu hudng tdi xay dyng mdt chg dp tien luong linh hogt trong khu vyc hanh ehinh, sy nghipp. Theo dd, mdt phdn tien luong cua So 835 (thdng 5 nam 2012) 69
Nghien cuu - Trao doi T v p chf C 9 n g «d edn bp, cdng ehfte khu vyc nhd nude s5 thay
dii tiiy theo cdc dilu kipn kinh tl cy thi, dupe gin vdi mftc dp hodn thdnh cdng vi$c, cd sy phdn bi§t tiln luong gifta nhftng ngudi 1dm vi^e tot vd khdng tit, bdo ddm sy linh hogt trong vi$e dai ngp dii vdi nhftng ngudi 1dm vi§c t6t. YIU tl thj trudng cung d3 dupe nhilu nude quan tdm khi xdy dyng ehi d$
tign luang cho cdn bp, cdng chftc dl thu hiit nhthig ngudi cd ndng lye vdo 1dm vi$c eho khu vyc cdng vd trdnh tinh trgng "ehdy mdu chit xdm".
De thyc hipn tid luong theo vj tri vd kit qud cdng vipe, edn xdc dinh, phdn logi cdc nhdm vi tri cdng vipe va chuc danh tren co sd cae ylu td cdu thdnh lao dpng. Trgn co sd dd, xde dinh eac yeu cdu cy thi ddi vdi tung vi tri cdng vige eiing nhu cdc co chi giam sat di kem; ddng thdi, hinh thanh eac bd tigu ehi ddnh gid ket qud lam vipe cung nhu cdc co che gidm sat vifc thyc hipn.
- Vg chg dp phy cap luang: Tign hanh ra soat cac logi phu cip dk hmh thdnh hf thdng chi dp phy cip luang phu hpp, cd quan hp hpp Iy vdi tiln luong. Cuang quylt xda bd nhftng ehi dd phy cip tiling Idp vd tinh trgng md rpng qua nhieu chg dp phy cip nhu thdi gian qua.
2 - Ddi mai phirang thwc qudn ly vd bdo ddm ngudn cho cai cdch tiin luang
Ddng thdi vdi vipe dii mdi cdc thdnh td eiu thanh hp thdng tiln luong ddi vdi khu vyc hdnh chinh, sy nghiep cdn thay d6i phuang thftc qudn ly cung nhu bdo ddm ngudn cho tiln luong. Khae vdi ede nhu eiu chi tidu khae tft NSNN, chi cho tiln luong la khodn chi md xu hudng ludn tdng theo thdi gian vd thudng la rit khd cdt gidm. Do vgy, bdo ddm
sy bin vihig trong can dh\ ngudn lyc dl th(
hifn edi cdch tiln luong la rit quan tipn Trong cdn doi nguin lyc cho edi cdch ti(
luong eftng phdi bdo ddm cdc nguyen ti cdn d6i vT md cua nin kinh tl; bao ddm qm hf gifta tfch IGy vdi tigu dftng, gifta tdng qt luong vd trp cap vdi tdng trudng kinh tl \ khd ndng cdn ddi cua NSNN. Nhthig gi phdp bdo ddm ngu6n gIm:
Thyc hifn ca cau Igi chi NSNN, uu tie bo tri nguon lyc tir NSNN cho cai each tie luang
Thyc hifn co edu Igi ehi NSNN, ddn ngudn thich ddng chi eho cai edeh tien luonf Qk thyc hifn gidi phdp ndy ddi hdi qudn tri^
quan diem trd luong dftng cho can bp, cdn chftc, vign ehfte Id thyc hifn ddu tu cho phi trien. Bdo dam tdc dp tdng luong hdng ndr cua cdn bp, cdng chuc khdng thip hon to dp edi thipn vg mftc thu nhgp chung tiong x hpi. Ddng thdi, cin ddi mdi manh m6 ede G chg qudn ly tdi chinh, ngan saeh Hgn quai Tdng eudng tinh ehu dpng eua ngudi dftaj diu cdc nganh, ITnh vyc va cdc dja phuonj trong vifc quylt djnh mftc luong cho can W cdng chuc, vidn ehfte thupc trdeh nhifm qiJ ly trong phgm vi tdng ngudn dupe NSNT bdtri.
Day mgnh ddi m&i ca chi qudn ly tt chinh doi v&i khu vyc sy nghifp cong , J
Phdn logi eac don v\ dl xdc dinh rd d^
tupng dk hhih thdnh co chi bao dam nguft vd trd luang phft hpp theo quy dinh cii Luat Vign chftc. Doi vdi nhdm cac don v sy nghifp cdng Igp eung cip cac djeh vy S|
nghifp cd khd ndng xa hdi hda cao cdn^
mgnh vifc giao quyln ty chft, ty chju ftS nhifm trong cung cip dieh vy gin vdi nb
TA cA a-i« {*\,kn
sjghien c i h i - Trao d o i T v p <hf C 6 n g * A n
ldu efta xa hdi, dupe quygt dinh gia djeh vy rgn CO sd khung gid tinh dft cae ehi phi cin hilt do Nhd nude ban hdnh vd dupe quylt tinh bien che, tra luong theo quy djnh vd lifu qud cdng vipe.
Thuc hifn eo e h i Nhd nude ddt hdng lodc giao nhifm vy cd gdn vdi so lupng,
;hit lupng sdn phdm, mfte dp hoan thanh ihifm vy trdn co sd hf thdng dinh mftc kinh
;g - ky thuat vd tigu ehi, tigu chudn efta titiig logi hinh dich vy. Ddy manh thye hifn ea
; h l d i u thiu cung cdp dich vy edng d l bao 1dm sft dung ed hifu qua eac ngudn lye hifn :d, tang eudng canh tranh, ndng eao chat lupng dich vy cdng.
Cd Ip trinh dilu chinh chinh sdch gia, phi ddi vdi don vi sy nghifp edng, timg budc cho phep eae dan vi sy nghiep cdng Igp dupe tinh du chi phi trong gia dieh vy eung ftng. Tuy nhien, do mfte sdng cua mpt bp phan kha Idn ngudi ddn cdn thap va ty If ddn sd sdng d ndng thdn cdn eao, vifc dieu chinh ehinh sach gia, phi nay cdn di kem vdi cdc chinh sdch hd trp, tgo digu kien cho ddi tupng ngudi ngheo tigp can dupe cdc dich vy sy nghiep cdng thidt ygu, bao dam cdng bang xa hpi.
Ddi m&i phuang thirc qudn ly tdi chinh trong khu vyc hdnh chinh
Mdt tiong nhimg dilu kien tien quylt de thye hifn dupe gidi phdp nay la manh dgn jtrao quygn eho thft trudng eae co quan, don 1^; tiong viee tra luong va quyet dinh mfte
|uong cho tftng can bd, edng chftc trong
^on vi tren co sd bao ddm ngudn lye eho frd luong khdng dupe vupt qua m0t ngudng iihit dinh. Hinh thdnh ea c h i de cho ngudi Jftng ddu cae co quan, don vj dupe quyen rd luong cao eho mdt bd phgn CMI bd, cdng
chftc, vien ehfte dap ftng tdt yeu cdu edng vifc theo ttmg vi tri. Ngodi ra, bdo ddm ed sy "phdn bift" ve tiln luang gifta nhftng ngudi ddm n h ^ cdc vi tii khdc nhau vd cd kit qud thye hifn cdng vifc khdc nhau. D I thye hifn dupe ygu eiu ndy can thigt l§p co c h i ddnh gid kit qud thye hifn nhifm vy, trong dd phdi cd cdc tieu chi danh gid v l khIi lupng, chit lupng cdng vifc cin thyc hifn vd cdc quy dinh v l tdi chinh.
Cftng vdi sy doi mdi phuong thftc trd luong, cdn tiep tyc sip xgp td chftc bd mdy, tinh gidn bien che, day manh edi cdch hdnh chfnh, xde djnh rd ehfte ndng, nhifm vy qudn ly nha nude cy thg cho timg co quan, dan vi, timg ITnh vyc qudn ly. Nhanh chdng khie phye tinh trgng bien chg khu vyc hdnh chinh, sy nghifp lien tyc md rdng nhu 10 ndm vfta qua.
Doi mai cong cu gidm sdt, diiu tiet, qudn ly thu nhgp ngodi luang
v i n d l cdng khai va kilm soat thu nhgp ngodi luong tuy da dupe dgt ra tft lau, song d i n nay vdn ehua cd ca chg quan ly phft hpp.
Khae vdi tign luong dupe hinh thdnh theo ehi dp efta Nha nude, thu nhdp ngoai luong nhilu hay ft tiiy thudc vdo ngdnh nghe, lihh vyc vd ed t h i dupe hinh thanh tft nhilu ngudn khae nhau, trong dd ed ngudn tft kinh phi NSNN (dl tdi, d l dn; kinh phi xdy dyng dy dn lugt, dy dn phdp Ifnh...); tft cdc khodn phi, If phi dupe trich Igi hay tft khai thdc sft dyng CO sd vdt chit, tai sdn do Nhd nude d i u tu. Nhd nude cin cd co chg hudng d i n cho phft hpp vdi tiing loai ngudn va cd co chg khuyin khich don vi chft dpng tgo ngudn thu hpp phdp, ehinh dang, ddng thdi nghign cftu d l tiln tdi bai bd ede khoan thu nhgp ngodi luong cd ngudn gdc tft NSNN.Q
Sd 835 (thdng 5 nam 2012) 71
