Đổi mới cơ cấu và chính sách thu ngân sách nhà nước phục vụ chiến lược phát triển kinh tế - xã hội giai đoạn 2011-2015

NGHIE N Cd U CHIN H SAC H

D O I MO I C O CA O V A CHIN H SAC H TH O NGA N SAC H NH A NUO C

PHU C V U CHIE N LUQ C PHA T TRIE N KIN H T E - X A HO I

GIA I DOA N 2011-201 5

ThS. MAI DINH LAM

Hoc vien Hanh chinh

Hoc vien Chinh tri - hanh chinh quoc gia Ho Chf Minh

Trong 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)