Thu ngân sách giai đoạn 2006-2010: Hiệu quả của hiệu quả

Kinn le - ua noi

liiu niafl sach liai doan 200e-2010:

Hieu qua cu a hieu qua

Neu GDP Id gid tri tdng tinem cua td't cd *

cdc ngdnh cdng Igi - tCic Id hieu qud

cua nen kinh te, thi thu NSNN Id hieu

qud cua hieu qud, dong thdi Id nguon

luc de ddm bdo cdc yeu cdu chi tieu

cua cdc cdp ngdn sdch.

^ PHaONG NGpC MINH

Hay bdt dau tit ty le bdi chi

NSNN so vdi GDP. Neu tit

nam 2006 trd vl trudc, ty

le bdi chi NSNN so vdi GDP chi d

mu'c tren dudi 4% (nam 2000 la

4,1%, nam 2005 la 4,1%, nam

2006 la 3,4%), thi tit nam 2007

den nay da vugt 5%, cd nam d

miic rat cao (nam 2007 la 7,3%,

nam 2009 la 6,6%). Nam 2010,

muc tieu dl ra da giam xudng cdn

6,2%, nhung khi thuc hien da

giam xudng cdn 5,8%; muc tieu

nam 2011 giam xudng cdn 5,3%

va muc tieu chung ciia thdi ky

2011- 2015 nit xudng cdn 4- 5%.

Bdi chi ngan sdch la mdt trong

nhung yeu to ciia lam phat.

Ty le bdi chi thdi ky 2007- 2010

cao dugc ly giai bdng nhilu nguyen

nhan, ea vl phfa thu, ca vl phfa chi.

VI phia thu, quan trgng nhat la

chie'c banh GDP m ba nam nay bi

"co lai" mdt each mong ddi, do td'c

do tang GDP bi cham lai (nam 2008

cdn 6,31%, nam 2009 cdn 5,32%,

nam 2010 da cao Idn dat 6,8%,

nhung vdn cdn tha'p xa so vdi thdi

ky 2000 - 2007 (tang 7,63%/nam),

Uong dd thdi ky 2005- 2007 tang

8,38%/nam. Khi chiec banh GDP

bi "co lai", thi ty le thu ngan sach so

vdi GDP da cao len: ne'u nam 2000,

ty le nay cdn d miic 20,5%, thi nam

2005 da tang len dmiic 27,2%, nam

2006 d miic 28,7%, nam 2007 d

miic 27,6%, nam 2008 d miic

28,1%,... Day la ty le rat cao so vdi

muc tieu va so vdi nhilu nudc trdn

the gidi. Ma ty le nay cao se phan

nao anh hudng de'n nguydn tdc

khoan thu siic dan, bdi phdn lgi

nhuan sau thue cdn ft, thi phdn tfch

luy de ddu m tai san xudt md rdng

ciing khdng cdn bao nhidu de tao ra

ngudn thu tie'p theo Idn hon. Ciing

vi vay ma muc tieu thu ngan sdch

10 nam tdi la 22-23%GDP.

Vl phfa CO cau ngudn cdn phai

ke de'n 4 khoan thu chiem ty trgng

Idn trong tdng thu NSNN, khdng

true tie'p phan anh hieu qua san xuat

kinh doanh, khdng nhung khdng

bin viing ma cdn cd xu hudng giam

trong thdi gian tdi. Dd la:

- Thu tit ddu thd thudng chiem

tten 20% tdng thu NSNN (nam

2006 chie'm 23,5%, nam 2007

chie'm 22%, nam 2008 chiem

21,4%, nam 2009 21,6%, nam 2010

22%), nhung nhirng nam tdi se khd

chie'm ty trgng Idn, do sdn lugng

khai thae trong 4 nam hin m tren

18,5 trieu tail nam 2005 xudng cdn

14,9 Uieu tan nam 2008, nam 2009

san lugng tang dat 16,3 trieu tan do

ed them md mdi d nudc ngoai).

- Thu tit hai quan chiem ty

trgng kha cao trong tdng thu

NSNN (nam 2006 chie'm 15,3%,

nam 2007 chiem 19,1%, nam 2008

chie'm 21,8%, nam 2009 chiem

25%, nam 2010 chiem 28%. Ty

trgng khoan thu nay cd xu hudng

ngay cang giam xudng khi thue

hien cam ke't cdt giam thud' sudt

thue nhap khdu khi hdi nhap sau,

rdng hon vdi the gidi, vdi cac dd'i

tac song phuang, da phuang. , ,. .j

- Thu m nha dat ciing chiem ty

trgng khdng nhd trong tdng thu

NSNN (nam 2006 chiem 7,3%,

nam 2007 chie'm 10,7%, nam

2008 chie'm 9,2%, nam 2009

chie'm 9%, nam 2010 chie'm

8,5%); O mdt so dia phucmg, ty

trgng nay cdn cao hon. Ngudn thu

nay gan day tang chu ye'u do yeu

to gia da't tang, nhung do da qua

cao va ngudn ddt cd han, nen ty

trgng se khd tiep tuc tang.

- Thu vien trg khdng hoan lai,

nha't la khoan thu khdng hoan lai

tfnh tit vd'n hd trg phdt trien chfnh

thiic (ODA) se ngay cang giam

nhdt la khi Viet Nam ra khdi

nhdm nudc cd thu nhap thdp

chuyen sang nhdm nudc cd thu

nhap trung binh tit nam 2010.

Vl chi ngan sach, ydu cdu vl

vd'n dd'i vdi cac muc tidu phdt trien

KT-XH vd'n da Idn, trong thdi ky

tdi se ngay mdt cao, ngay mdt

tang. Muc tieu tdng quat de'n nam

2020, Viet Nam co ban trd thdnh

nudc cdng nghiep theo hudng hien

dai, ddi hdi chi tidu ngdy cang Idn

tit NSNN. Trong dd cd nhilu

khoan da thay rd phai Idn hon

nhilu, mac dii cdng cudc xa hdi

hoa se gdp siic, chia se, nhung chu

luc vdn la NSNN.

Qii ddu m phat trien tir nam 2004

trd di da hen tuc d mdc tren 40%,

trong dd ed nam 2007 len tdi 46,5%;

muc tieu Uong thap ky tdi vdn d mirc

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26 Thue Nha Nuoc • so 9 (3i9) - K Y 1/3/2011