Bài toán cân đối khi sử dụng thuế nhằm chặn đà suy giảm kinh tế

NGHIEN CLTU - TRAO DOI ( So 6(71) . 2009 )

BAI rOANCAHdOIKHISlfdm THUS

NHAM CHAN DA SUY GIAM KINH TE y v "

TS. Le Xuan Tru'O'ng

> ling tru&c dd suy gidm kinh ie, Chinh phu dd cd nhieu bien phdp kinh te - tdi chinh trong dd

fed cdc bien phdp ve thue nhu gidm vdgia hgn npp thue TNDN, gidm thue GTGT ddi vdi mpt

sd hdng hod, dich vu... Muc tieu ciia nhiing gidi phdp ndy Id nhdm kich cdu tieu dung vd ddu

tu, tgo diiu kien thdo gd khd khdn ve vdn cho cdc doanh nghiep de giiip cdc doanh nghiep vugt qua

khd khdn, dn dinh vdphdt trien sdn xudt, kinh doanh. Xet ve ly thuyet, viec thuc hien cdc chinh sdch

ndy Id dung ddn. Tuy nhien, hieu qud thuc te cdn phu thupc vdo cdch thuc td chirc trien khai thuc hien

nhuthe ndo. Trong dd, trien khai thuc hien cdc gidi phdp ndy sao cho phdi dgt duffc cdc cdn ddi quan

trgng ciia nen kinh te thi cdc gidi phdp ndy mdi cd the phdt huy tdc dung.

Tong cung-Tdng cau

Kinh te tri tre cd the ed tir

nhieu nguyen nhan, song chii

yeu xuat phat tii- su mat can ddi

ciia cac yeu td kinh te, Chang ban

nhu, lam phat qua cao gay ap luc

tang lai suat huy dgng vdn. Den

lugt nd, cac ngan hang va td chu-c

tin dung lai phai tang lai suat cho

vay lam chi phf sii- dung vdn vay

tang va lam tang chi phi kinh

doanh, day gia ban hang boa,

djch vu tang. Gia tang qua cao se

ed the vugt qua cau cd kha nang

thanh toan eiia dan cu. Do vay.

nguyen dan den khdng dii tai can cir vao trang thai mat can ddi

nguyen phue vu san xuat trong ciia hai yeu td nay va nhung

tuong lai hoac phat sinh nhu cau nguyen nhan dan den su mat can

su dung vdn qua eao dan den ddidd.

Vdi each dat van de nhu tren,

chiing ta trd lai vdi van de suy

giam kinh te Viet Nam hien nay

va sii- dung thue de ngan ehan da

suy giam kinh te d Viet Nam. Cd

nhieu nguyen nhan dan den su￾suy giam tde do tang trudng kinh

te ciia Viet Nam thdi gian qua.

viec tang Iai suat vay vdn kinh

doanh... Mat can ddi tdng cung

hoac tdng cau cd the xuat phat tu￾thj trudng tai chfnh. Chang ban

nhu cuge khiing hoang kinh te

bien tai d My va nhieu nude tren

the gidi lai bat dau tu khung

hoang tai chinh d My. Cuge

khiing hoang nay lam mat kha trong dd, cd ba nguyen nhan co

nang thanh toan ciia nhieu td ^^^ ^hgng th| khdng kl tdi, dd

chii-c tin dung, giam thu nhap ciia |^. (j) QQ \^^ p^at keo dai tu-cudi

hang hoa san xuat ra se bj I mdt "^9^ bg phan dan cu, dan tdi giam ^^^1 2007 din giQ-a nam 2008

phan. Tiic la liic nay da mat can '^^"g ^^" '^"^ "^" '^'"b te... i^^ ^^i^ ^\^\ pp,,- ^^ ^j^^g ^^^ ^^^

ddi tdng cung va tdng cau, cu the Nhung phan tich tren eho cae ca sd kinh doanh tang, lam

la cung ldn hon cau. Khi dd, cac thay, dam bao mdi quan be tdng tang gia ban bang hoa, djeh vu va

nha san xuat phai thu hep quy md cung - tdng c^u cd y nghTa vd giam elu dau tu; (ii) Sau do, cac

hoac tham chi phai diing san ciing quan trgng trong viec thiic bien phap kiim cbl lam phat lai

xuat. Mgt nguyen nhan khac cd day kinh te tang trudng dn djnh. qua mue cAn thilt, tu-c la chiing

the tac ddng den mdi quan he can Ban than su mat can ddi nay cd ta da thuc bien mdt chinh sach

ddi cung cau dd la kinh te tang the la tdng cung ldn hon tdng c^u tiin te qua that chat, mac dii khi

trudng qua nhanh. Tang trudng hoae ngugc Iai. Them vao dd, Iai suat giam da tao hieu irng

qua nhanh cd the khien cac yeu nhQng nguyen nhan dan din su tang eau dau tu song lai khdng

td ciia qua trinh san xuat bj mat mat can doi ciia moi quan be nay thi tang dau tu do viec giam lai

can ddi va la tien dl ciia suy thoai eungratdadang.Vi vay, sii-dung suit qua mire dan din gay khd

kinh te trong tuong Iai, chang thui degdp phan dat dugc sucan khan cho viee huy ddng von ciia

ban nhu sir dung qua miic tai bang ciia mdi quan he nay phai cac doanh nghiep, lam cho cac

Tap chf nghien cdu Tdi chfnh ke'todn