bai giang tai chinh cong _neu

7/14/2019 Bai Giang Tai Chinh Cong _NEU

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KINH TCNG CNG 2(Ti chnh cng)

Ging vin: TS VCng


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THNG TIN CBN

Tn hc phn: Kinh tCng cng 2

Phn bthi gian:

Tho lun/lm bi tp: 15 tit

Tng cng: 60 titiu ki n tin u t: h c xon

hc phn Kinh tCng cng 1


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Gii thiu chung vhc phn

Mc tiu: rang u c n v c n c ng v m

quan hvi cc chnh sch ca chnh ph Kin thc cbn nh i cc chnh sch chi

tiu cng v nh thutrn 2 gc :

Hiu qu ng ng

i tng nghin cu: Cc ho t n thu chi ua NSNN


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Kt cu hc phn

Bi 1: Tng quan vti chnh cng

Bi 3: nh gi chi tiu cng Bi 4: Tng quan vcc ngun thu ngn sch Bi 5: Phn tch tc ng ca thun phn

phi thu nhpqukinh t

Bi 7: L thuyt nh thuti u...


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Ti liu tham kho

o r n n c c ng c ng- . .Stiglitz

- . .Gio trnh Public Finance - D.N Hymam

-i hc Kinh tQuc dn

Ti liu khc....


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nh gi kt qu

Yu cu vi sinh vin Tham dy cc bui ln lp v tho lun Tch cc ng gp xy dng bi, tho lun nhm , ,

Thang im Chuyn cn: 10%.nh gi da vo: i hc y , pht biu trn

lp, tham gia bi tp nhm/thuyt trnh v cht lng bi tpn m uy r n .

Kim tra: 20% 50% l kt qubi kim tra gia k 50% l kt qutho lun nhm

Thi h t hc ph n: 70% 90 pht 50% l phn thi trc nghim ng sai c gii thch 30% l bi tp thc hnh 20% l phn vn dng l thuyt


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Chng IT NG QUAN V T I CH NH C NG


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Ni dung chnh

Tng quan vTi chnh cng v Chi tiu cng

Khi nim, c im ca ti chnh cng Khi ni m c im vai tr ca CTC

Xu hng v nguyn nhn tng trng CTC

Qun l CTC Cc tiu chun v nguyn tc qun l CTC

Qun l CTC qua chu kngn sch

Ci cch Qun l CTC VN


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1. Tng quan vTi chnh cng: Khinim

TI CHNH CNG

- Biu hi n: Thu chi bn tin - Cc n un ti chnh u tin

- Ngun: Cc ngun ti chnh, qutin t

- Ni dung kinh t:

tthuc shu cng

- Phc vmc ch cng cng

+ Quan hkinh t

+ Quan hphn phi

-

- Do khun khlut php cngiu chnh

Qucng: tng ngun lc tichnh tp trung vo trong tay

-Ton quc, ton x hi,ccng ng

Nh nc v c Nh nc s

dng cho smnh ca mnh

- Khng xt Cng ca 1

nhm ngi


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Tng quan vTi chnh cng: Khinim

Ti chnh cng l tng thcc hotng u, c ng n o n c

tin hnh, n phn nh hthng cc

trnh to lp v sdng cc qucng

nhm h c v th c hi n cc chc nnca Nh nc v p ng cc nhu cu,li ch chung ca ton x hi.


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Tng quan vTi chnh cng: c im

Tnh chthca TCC Thuc shu nh nc hoc do nh nc kim sot

Ngun hnh thnh thu nhp ca TCC

Ly tnhiu ngun khc nhau: thuv ngoi thu .bt buc; hon trvs. khng hon tr

Tnh hiu quca chi tiu TCC (Chi tiu cng) D a trn kt u t c s o vi chi h b ra

Phm vi hot ng ca TCC: Phc vcc mc ch cng cng


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Tng quan vTi chnh cng: Chcnng

Phn bngun lcTi hn hi thu nhiu chnh v kim sot

kt quti a theo mc tiu nh

iu chnh u trnh t o l v hn hingun ti chnh ca cc chthkhc


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Tng quan vTi chnh cng: Cuthnh

TI CHNH CNG

n t eo c t qu nn t eo n ung qu n

TCC tng hp:Ngn sch nh ncNSNN + qungoi NSNN

Ti chnh ca cc cquanTn dng nh nc

n c n n n cTi chnh ca cc n vsn hi cn

Quti chnh nh ncngoi ngn sch


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Ni dung ca qun l ti chnh cng

Qun l qu trnh chi NSNN

Qun l qu trnh thu NSNNQun l thc hin cc bin php cn ithu chi NSNN

Qun l tn dng nh nc Qun l cc qudtr, dphng ti chnh

Phn cp qun l NSNN


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2. Tng quan vchi tiu cng: Khinim

Khi nim: L vic phn phi v sdng cc

Cc qucng bao gm quNSNN v cc quTCNN ngoi NSNN.eo ng a p: u c a c n p c o

cc hot ng thuc chc nng ca nh nc u im:

R rng, dqun l

Nhc im:


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2. Tng quan vchi tiu cng: Khinim (2)

Theo ngha rng: Chi tiu ca chnhp c c a c c c c chin quyt nh ca chnh ph

Bao qut ht c phm vi nh hng caCTC

Nhc im: Kh kim sot nh i


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2. Tng quan vchi tiu cng: Phnloi

Theo phm vi: CTC theo ngha hp

Theo tnh cht

Chi tiu hon ton mang tnh cht cng c uy n n ng c uy n g ao

Theo chc nng Chi cho hot ng ca chnh ph(dch vchung)

Chi dch vkinh t Chi dch vx hi


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2. Tng quan vchi tiu cng: Phnloi (2)

Chi thng xuyn Chi c tnh cht l i l l i hn nm

chnh phthc hin cc hot ng

Ccu: Trlng cng chc

Mua sm hng ha dch vkhng lu bn

Trli nca chnh ph Trcp

c


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Tng quan vchi tiu cng: Phn loi(2)

BNG 12-2 Cu trc Chi ph Nh nc theo Loi

PHN TRM TNG CHI PH

NMCHI TIU(% GDP)

BITHNG

CHO CNB

S DNGHNG

HO VDCH V LI

,TI TRV PHC

LI XHI

CC CHIPH KHC

Thu nhp thp

n

Maagatxca 2002 9 49 18 13 10 10

Dimbabu 1997 32 38 13 21 28 0

Thu nhp trung bnh thp

Thi Lan 2003 15 36 26 7 25 6

Lin bang Nga 2003 23 18 19 7 55 1

Thu nhp trung bnh cao

Braxin 1998 26 13 10 15 63 0

Cng ho Sc 2003 40 9 7 2 59 24

Mritt 2003 20 38 13 14 33 3

Thu nhp cao

Hn Quc 2001 19 11 12 6 56 15

c 2003 33 5 4 6 81 3

M 2003 21 13 15 9 62 1

Ngun: International Monetary Fund, Government Financial Statistics Yearbook 2004,12-17, 22-26


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Tng quan vchi tiu cng: Phn

loi (3)

Chi u t Chi mua sm cc hng ha lu bn Qu trnh chi tiu kt thc khi vic u thon thnh v

chuyn giao cho cquan qun l Vn n sinh: S n kt ia chi thn xu n v

chi u t ng bbhng sm do thiu duy tu bo dng Xy trng nhng thiu gio vin, hc liu

Dn nng nghip thiu cn bkthut, ht ging, phnbn

Xy trm x nhng thiu bc shoc kinh ph hot ng(xng xe, in nc)


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Tng quan vchi tiu cng: Vai

tr

Phn bngun lc nhm nng cao hiuqukinh tTi phn phi thu nhp m bo cng

bng x hin nh ha kinh t


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Tng quan vchi tiu cng: Xu hngtng trng

L thuyt cin vtng trng ca CTC: u lu t Wa ner v s

G

mrng khng ngng vaitr ca nh nc

Chc nng iu tit v boc a n n c t ng n

Xut hin ngy cng nhiuc quyn tnhin lin

uan n vai tr ca nh

nc Hiu ng thchca

Peacock v Wiseman O t

thng

bt n


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Tng quan vchi tiu cng: Xu hngtng trng (2)

L thuyt trng cu Thu nhp bnh qun u ngi tng

Qui lut tiu dng ca Engel: Thu nhp tng =>,

vcng cao cp

Tng dn s


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Tng quan vchi tiu cng: Xu hngtng trng (3)

L thuyt trngcung Chi h tn i

($)

ca dch vcngtng

M hnh 2 khu vc V

V

c a aumo : u vctin tin (NSLtngnhanh) v khu vc lchu (NSLtng

c m Sla chn ca ctri V

V

n v c a c ngchc nh nc(Niskanen)

0 1 2


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Kt lun

Ti chnh cng nghin cu cc hot ng thu chi bngtin tqucng do nh nc qun l thc hin chcnng x hi ca nh nc

Chi tiu cng l cng cti chnh thc hin cc chcnng ca ti chnh cng. Phn tch CTC thc cht l mt

CTC c phn loi theo nhiu tiu thc, nhng sphn loi chl tng i

pht trin ca x hi


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Chng II

QUN L CHI TIU CNG(Phn 1)


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Ni dung chnh

Mc tiu, nguyn tc ca QLCTCQLCTC trong chu trnh ngn schPhng hng ci cch QLCTC Vit

Nam


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I. Mc tiu, nguyn tc QLCTC

PEM: Public Expenditure Management (QLCTC)

Nu bn l ngi ni trtrong gia nh, mi buisng khi chun bi ch, bn cn chun btrcr n ng c u g

Ba cu hi ca ngi i ch: C bao nhiu tin? Mua g? Chi ph bao nhiu?

C p dng c nhng c u h i n y v oQLCTC hay khng? C


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1.1. Mc tiu ca PEM

m bo klut ti kho tng th: Qunl cc nhu cu chi tiu c tnh cnh tranh vinhau trong khun kh ngun lc c hn, m

bo khng bthm ht ngn sch n mckhng bn vng H u qu p n ngu n c: P n

ngun lc phn nh c cc u tin chin

lc. u qu s ng ngu n c: gu n cc sdng tit kim v hiu qutmc tiu ra vi chi ph thp nht


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m bo klut ti kho tng th

Tng th, ton din: Tnh n NSNN v qungoi NSNN Kt hp cchi thng xuyn v chi u t

Ngn sch tng thc quyt nh trn cstnh hnhkinh tchung.,

Dton thu trn cscc dbo kinh tvm trung hn Tdbo thu mi xc nh gii hn ngn sch c php

chi tron mi thi k Gikcng trong lp v chp hnh ngn sch.

Gii hn ngn sch cng Minh bch

Ph b l h h


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Phn bngun lc phn nh c ccu tin chin lc

Duy tr c mi lin kt cht chgia hoch nh chnh sch,lp khoch v dton ngn sch

hoch

u tin dnh ngn sch thc hin tt cc chnh sch banhnh

Chuyn tcch nhn hng nm sang nhiu nm (trung hn) tng tnh chin lc trong phn b

Hp php Sphn b ph i c cc c p c th m quy n ph duyt

Linh hot Cho php iu chnh qua cc nm, nhng phi tun thnhng

nguyn tc nht nh

Minh bch


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Sdng tit kim v hiu qucc ngun lc

Tp trung vo kt quu raMc linh hot ph hp trong qun lKhnng don trc tnh hnhThng tin vtnh hnh thc hin v

nh gi kt quKhnng gii trnh

2 i h Q C C


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1.2. Tiu chun QLCTC: TtrcaQLCTC

Tnh trch nhim gii trnhccoun a y

Tnh minh bch (Transparency)T nh ti n li u (Predictability)

Stham gia (Participation)


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Tnh trch nhim gii trnh

Khi nim: C thn tin chnh xc n tin c nh

gi kt qucng vic

C chti thn ht cn minh khuyn khch vic t hiu qucng vic

Phn bit vi tnh m nhn trch

nhim (responsibility) Chr cng vic do ai thc hin


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Tnh trch nhim gii trnh (2)

Phn loi 1: Trch nhim gii trnh di ln (tun th): chp hnh cc

quy nh ttrn xung Trch nhim gii trnh trn xung (kt quhot ng): gii

trnh vkt qut c, c chti r rng

Trch nhim gii trnh theo chiu ngang: sphi hp vic c cquan ng ng p c n c ng v c Phn loi 2:

Trch nhim trc: cn nhc ktrc khi ra quyt nh

Trch nhim sau: s n sng gi i trnh v k t qu t cca vic ra quyt nh

T h t h hi ii t h (3) T


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Tnh trch nhim gii trnh (3): Tcdng

To cchgn kt r rng gia vic s

nhim gii trnh (ngha v)Tn cn s im st ca n i dn

v cc chthkhc

Tng cng trch nhim ca cc cquan nh n c trong vi c thc hi nchc nng, nhim vc giao


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Tnh minh bch

Thng tin c cung cp phi

Chnh xc, ng tin cy Dhiu, dtip cn Kp thi

R rng vlut chi

khng? Tc dng:

L iu kin m bo tnh gii trnh


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Tnh tin liu

Cc quy nh vCTC phi: r ng, c ng o r c v c

thi gian iu chnh Gn vi mc tiu chin lc ca KH

L iu kin m bo tnh gii trnhm bo u n ch n ca ccn v


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Stham gia

Khi nim:

gp ting ni trong xy dng, thc hin v theodi, nh gi cc chng trnh chi tiu

Tc d n : Gip lnh o c thng tin y ra quyt

nh chnh xc v hp l

cc tng lp nhn dn i hi tt yu ca qu trnh i mi (pht huy

dn ch c s


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4 cp tham gia.


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II. QLCTC qua chu trnh ngn sch

1. Khi nim vNgn sch: ngu n n m c n c a n vua

(Anh) dng chi cho cc vic cng Thn d n : Tn sthu chi ca m t n v tron

mt khong thi gian nht nh

Nu n vl nh nc th c NSNN NSNN l ton bcc khon thu, chi ca Nh nc c cquan nh nc c thm quyn quyt nh vc thc hin trong mt nm bo m thc hin cc

, v


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Hthng NSNN Vit Nam

gn s c

nh n

c

gn s c

trung

ng

Ngn scha phng

Ngn schcp tnh

Ngn schhuyn

Ngn schcp huyn

Ngn sch


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2. Phn loi thu chi NSNN

Theo ngnh: Kinh t, x hi, qun l nh nc

Theo ni dung kinh t Thu:

Thu thng xuyn (thu, ph, lph) Thu vchuyn nhng quyn shu v bn ti sn ca nh

Thu vin trkhng hon li Thu ngc Thu vay ca nh nc

Chi thng xuyn Chi u t Chi tr ngc v cc khon vay ca chnh ph

h l i h hi S (2)


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Phn loi thu chi NSNN (2)

Theo tchc hnh chnh: Chi ca n vdton cp I: L n vtrc ti p nhn dton NSNN tThtngv UBND cc cp

cp I, nhn ngn sch tn vdtoncp I v phn bdton giao cho n

vdton cp IIIn vdton cp III:n vtrc tip s

ng

3 Ch t h NSNN


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3. Chu trnh NSNN

Khi nim: ton bhot ng ca mt

khi kt thc chuyn sang NS mi.Cc khu ca chu trnh NS: m 3 khu

ni tip nhau

Lp ngn sch; Chp hnh ngn sch v Quyt ton ngn sch.

Ch t h NSNN


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Chu trnh NSNN

LpNS

Chp hnhNS nm

Quyt ton NS nm(n+1)

LpNS

n+2

Chp hnhNS nm

n+2

Quyt ton NS nm(n+2)

LpNS

(n+3)

Chp hnhNS nm

(n+3)

Quyt ton NS nm(n+3)

6/n 1/n+1 ` 1/n+2 1/n+3 1/n+4 1/n+5 6/n+56.05

6.06 6.07

c trng ca qun l theo chu


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g q trnh NSNN

Qun l theo nm NS (nm ti kha: fiscal year) Khi ni m:

l giai on m trong dton thu, chi NS c Quc hi quyt

nh c hiu lc thi hnh c thi hn bng mt nm dng lch, nhng thi im bt u v

t t c n m m n c c n au

V d:

Vit Nam, Malaysia, Hn Quc, Trung Quc: 1/1-31/12 nm

M, Thi Lan: 1/10/X n 30/9/X+1 Anh, Canada, Nht Bn: 1/4/X n 31/3/X+1 , a y, y n: n +

Phn bit gia nm NS v chu trnh


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gNS

Nm NS

Chu trnh NS

lch Trng vi khu chp (thng l 3 nm) Bt u tnm NSn

Ni nhau theo

nguyn tc ktip

r c, c n mNS ktip: Gm c

3 khulin tc Ni nhau theonguyn tc gi u

Thy g qua ngn sch gio dc?


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Cc khon mc chi S tin (triu

Lng gio vin 2.000

Sch io khoa 100Xy dng mi v duy tu c trng lp 300

Cc chi ph hnh chnh khc 600

Tng s 3.000

Kt lun


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Kt lun

v nguyn tc nht nh Mc tiu:

Hiu quphn b Hiu quhot ng

Trch nhim gii trnh Minh bch Tin li u

C stham gia CTC c qun l theo chu trnh ngn sch

, Phn bit chu trnh NS v nm NS


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Chn IIQUN L CHI TIU CNG

(Phn tip theo)

Ni dung chnh


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Ni dung chnh

Sthay i trong phng thc qun lc ng v : u n eo qu

Phng hng ci cch QLCTC Vit


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I. PHNG HNG I MI QUN

L CNG V QUN L CHI TIUCNG: Qun l theo kt qu



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y g qua g sc g o dc

NGN SCH CHO TRNG A NM 2013

Cc khon mc chi Triu VND

Lng gio vin 2.000

Sch gio khoa 100

Duy tu, sa cha lp hc 300

Chi ph hnh chnh khc 600

Tng s 3.000

sao?

Nu thay i cch cp ngn sch?


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Nu thay i cch cp ngn sch?

NG N S CH CHO TR NG A N M 2013

Ngn sch 3.000 triu VND

Yu cu:

1. Tltt nghip chuyn cp 90%

2. Tlbhc gia chng 2%

3. Tlscha mhc sinh c hi hi 85%

1. By gi, hiu trng nh trng c phi chu trch nhim vcht lngio d c khn ? V sao?

ng v c ng n r ng

2. Cn nhng iu kin g chuyn sang cch qun l ny?

1. Phng hng i mi qun l khu vc


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cng

Hnh chnhuan liu tru n Qun l cng

M hnh

thng m i

nh nc

Qun l theo

thcqun l v quy trnh

qu

Phng hng i mi QLCTC


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g g Q

u vo Quy trnh u ra Kt qu

Gio vin Lc lngLpHc sinh

o to SV tt nghip lao ngc trnh cao

Qun l theo u vo Qu n l theo u ra v kt qu

Chuyn tqun l u vo sang qun l u ra v kt qu

Cc khi nim cbn ca QLCTC


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u vo: Ngun lc cn thit tin hnh cc hot ng tora u ra nhcc ngun nhn ti vt lc

bin u vo thnh u ra cn thit.

u ra: Hng ho v dch vc sn xut trong mt thi

u ra phi t cc tiu chun: SMART (Cth- Specific;olng c - Mesurable; C tht c - Achievable; thc t-

Kt qu(Tc ng): Kt qucui cng m mt hot ngmun nhm ti


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V d: Xc nh u vo, qui trnh, u ra v kt quca chngtrnh qung b: Vit nam vp tim n

u vo: Kinh ph, cc vn phng i l du lch,...

Quy trnh: Mcc chin dch qung co, gii

thiu t nc con ngi, trin lm...u ra: Tri, p phch, bng hnh

Cc chng trnh xc ti n du lch

Skhch tip cn n cc thng tin qung b

Bi tp:


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Bi tp:

Xc nh u vo, qui trnh, u ra v kt

phng 6 bnh trem

Cc iu kin chuyn tqun l theo u vosang qun l theo u ra/kt qu


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sang qun l theo u ra/kt qu

Giao NS cgi

Giao quyn tchcho lnh on vTrchnhim

ng Tuyn dng lao ng iu hnh v qun l

qu: C chso lng kt qukhch

quan

nph

Quynhn

n vi c giao N v i t qu tc

Cng cnng cao hiu quQLCTC?


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nng cao hiu quson lp ngns c n m o u n p n n

ngoan cc ngun lc hn hp ca t,lp ngn sch truyn thng sang son

l n n sch theo Khun khChi tiuTrung hn (MTEF - Medium TermExpenditure Framework)


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II. PHNG HNG CI CCH QUN:

MTEF

Khung l thuyt vMTEF


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Cc vn vi cch qun l ngn sch truyn thng Hn chca vic la chn thtu tin trong ngn

iu kin u tin ho hu hiu Bc chuyn tKhun khHng nm sang MTEF: Khi

n m v Mc tiu ca MTEF Cc bc trong qui trnh MTEF iu kin thc hin MTEF Vit Nam

Cc vn vi ngn sch truyn thng


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C trng p n v i m so t t eo o n

mc chi tiu Ch trng kim sot u vo Khun khmt nm: Khng m bo tnh k

tha gia KH v NS

Ch trng vo chi tiu v kim sot chi tiu t thng tin vu ra (mua c ci g?) t thng tin vkt qu(t c mc tiu g?)

,

v lp ngn sch: trong khoch ha hnnhng iu khng ththc hin c trongn n sch

Hn chca vic la chn thtu tin trongngn sch truyn thng


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g n s c ng o n n

Cha tnh ht cc khon ngoi ngn sch Thiu s lin kt ia n n schu t ht trin

v ngn sch thng xuyn Tch ri gia ngn sch ti chnh v nhn s

u bt khon mc trong nm

Ngn sch phi thc t dtht bi (vktqu)

Lp NS theo kiu tng dn (dn u, khng ru tin


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iu kin u tin ho hu hiu

M c tiu ti chnh t n th Mc tiu chin lc v khoch ngnh Gii hn ngn sch cng

u c quy n a ra p c n p , mang qu nv c tnh u tin tng i

Chi phtrung hn hon thnh chnh sch Di n n c c ch nh s ch c th cnh tranh v ph i hp tho

lun trong ni cc, gia cc b nh gi trc v sau khi thc hin Khnng v mong mun ti u tin ho v ti phn b Khuyn khch cc n vti u tin ho trong khun khhn mc

ngn sch

Bc chuyn tkhun khhng nm sangkhun khtrung hn


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KHUN KHHNG NM Hn nm

KHUN KHTRUNG HN Ba nm

Ktip

Phn btheo mc chi

Gi u

Phn btheo tng gi

th

Phin din

ng

Ton din

xuyn v chi u t Tch ri quNSNN v

u n oi NS

xuyn v chi u t Kt hp quNSNN v

u n oi NS

Khi nim cbn vMTEF


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Khun kh : Khung chnh sch v chi tiu chin lc

, Gii hn NS cng

Ton din

Ba nm

Cu hi trao i


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1. Vy, nhng im khc nhau cbn gia

trung hn l g?

2. Khun khtrung hn l mt hot ng,

truyn thng hay l mt cch tip cn

hng nm?

So snh gia ngn sch truyn thng v MTEF


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MTEF (chng trnhcun chiu 3 nm)

Ngn sch truynthng

t ngn hn trong bicnh trung hn

Tp trung vn vm ngn hn

K lut ti chnh tngth

Gn chtYuLin kt gia chnhsch, lp k hoch v

Nhn mnh ti u ra vCh trng u vo,Kt qu t c v

ngn s c

CaoThTnh t ch ca cc b

,

ngun lc

ngn sch

Mc tiu ca MTEF


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n c n n v m ng c c a ra c cbo khthi v nht qun vngun lc

Ci thin hiu quphn bngun lc cho cc thtun rong v g a c c ng n .

Tng cng quyt tm thc hin cc chnh sch v lpngn sch cc bchng xy dng khoch cam n v m o n n v ng c a c ng r n .

Cc bchqun c cp ngn sch cng v tng thmquyn chng, do c ng csdng kinh ph hiuqu v c.

Cc nguyn tc ca MTEF:1. Cun chiu


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Nm cs Nm NS Nm trung Nm trung

Chu kMTEF 1

2010 2011 hn 2012 hn 2013

Nm cs2011

Nm NS2012

Nm trunghn 2013

Nm trunghn 2014

C uMTEF 2

Nm cs2012

Nm NS2013

Nm trungh n 2014

Nm trungh n 2015

Chu kMTEF 3

2. Kt hp ttrn xung v tdi ln


74/205

Dbo Dbo

Trn xung:

nh hng, dbo

Kinh ttrung hn

thu NStrung hn

tiu

Giao trn NS trung

ng n m cNSNN trung hn

Trn NS trun h nn Di ln

Phn btheo cc u KH hn b NS

theo ngnh

tin ca n v m bo t kt qu

ngnh trung hn

Chisch ngnh

cs

xut mi

3. iu chnh dton c iu kin


75/205

THAY I THAM SVM

Tc tng trng GDP, lmht t i uan hthn

THAY I CHNH SCH

Cc chnh sch vct gim chitiu chnh sch trc mi

mi chnh sch gio dc, y tmi

H thn un l NSSliu chnh thc vdton

cho nm ngn sch v ba

nm tip theo

THAY I THAM SCHNG TRNH Lng: Tng sngi thhng, khch

CC THAY I KHC

hng, khi lng cng vic

Gi: Tng lng nh k, gi hng ho thay

i

thay i trong cc thng ld

ton

4. Nguyn tc ph duyt NS


76/205

Quc hi v n ph duyt NS hng nmt trong bi cnh tm nhn 3 nm

Cc bc trong quy trnh MTEF


77/205

Bc 1 Bc 5 Bc 7

TTRN XUNG: Quc hi, Chnh ph, BKH v T, BTi chnh

Thm nh phduyt dton

Khun kh3 nm

Trn NS sb3 nm

Tho lunchnh thc

Xc nhchn trnh

Dton vu tin ho

Lp dtonthn nht ba

chi tiu

Bc 3

hot ng

Bc 4

nm

Bc 6

T D I L N: C c B ng nh

MTEF v ttrca QLCTC


78/205

N n sch r rn v cam kt h h viTrch nhi m

MTEF

cc mc tiu trung hngii trnhCng bcc dbo kinh tv cc mc tiu

ngn sch trung hnMinh bch

Cc khoch v ngn sch trung hn chi titph hp vi mc tiu raTin liu

qu trnh thm nh, nh giC stham gia

Cu hi trao i


79/205

n c n ng u n g c

thc hin thnh cng MTEF VitNam?

iu kin thc hin thnh cngMTEF Vit Nam


80/205

Quyt tm ca gii lnh oLin kt cht chgia qui trnh lp, thc

hin, gim st, bo co v nh gi ngnsch

,KHT v cc Bchuyn ngnh

ngnh

iu kin thc hin thnh cng MTEFVit Nam


81/205

Nhn thc ng: MTEF l qui trnh nng cao,

phng tin bsung thm ngun lc cho Bchuyn ngnh

Khnng dbo trung v di hn bng mhnh

i ngcn bc trnh cao

Kt lun


82/205

Ci cch QLCTC xut pht tyu cu i mi qun l cng: hng vo ktqu

iu kin hng vo kt qu: Trao quyn + kinh ph + xc nh r trchnhim Th hin trong QLCTC: MTEF

t trong khun khchi tiu cng NS chi tiu ton din Trung hn 3 nm, cun chiu

c trng: Cun chiu Quy trnh kt hp ttrn xung v tdi ln iu chnh dton c iu kin Qu c hi ph duyt hng nm

MTEF c nhiu li thhn so vi cch lp NS truyn thng, c bit ph hpvi cc mc tiu v nguyn tc ca QLCTC chuyn sang MTEF cn nhng iu kin, trc ht l squyt tm ca


83/205

Chng III: NH GI CHI TI U C NG

(Phn 1)

Ni dung chnh


84/205

Khi qut chung vnh gi chi tiuc ng u c xpen ure ev ew

nh gi cc chng trnh trcp ca

Scn thit phi xy dng cc chng

Phn tch tc ng ca cc hnh thc tr

I. KHI QUT CHUNG VPER


85/205

Khi nim: PER l vi c nh i cn tc ho ch nh chnh sch n n

sch v xy dng thch

Tc dng ca PER: Bin minh tnh hp l ca cc chng trnh CTC Tng cng hiu quv hiu lc sdng qucng

Tng cng thc ca cng chc nh nc Nng cao nng lc ca cquan hoch nh chnh sch Ci tin mi trng thchvqun l NS

Tng cng tnh trch nhim trong CTC Tng cng stham gia ca cc bn

I. KHI QUT CHUNG VPER (2): Nidung ca PER


86/205

PER tng th Xc nh v thc hin chin lc phn tch CTC nh gi NSNN theo 3 mc tiu chin lc

PER ngnh nh gi bi cnh kinh tvm v bi cnh ngnh nh gi quy m ca ngnh v mc u tin ca ngnh trong

n n KTQD nh gi cc mc tiu u tin trong ni bngnh nh gi hiu quhot ng ngnh

Mc v phm vi nh gi

Ccu chi tiu Cc ngun lc sdng cho CTC Cc vn khc: Mc m bo ttrtrong ngnh

PER theo chng trnh

Hiu quv hiu lc ca CTC


87/205

Tnh hiu qu

1. Chi ph cho mt n vTnh hiu lcTnh tit kim

u ra nhnht

2. Lng u ra trn mtng chi ph ln nht

c u ra gp

phn t c mctiu ca chi tiu

ua u v o v

chi ph thp nht

II. NH GI CC CHNG TRNH TRCP:Scn thit


88/205

m bo cng bng XH l mt mc tiu quan

To ra ngoi ng tch cc: to san dn Gi tn thu nh cho m t b h n dn c

=> tng tiu dng => tng trng Gip tng nng sut lao ng ca mt b

p n n c An ninh, trt t, an ton x hi

2. Kh khn trong phn tch trcp


89/205

Kh khn khi o lng thu nhp Thi gian quan st, o lng thu nhp?

Bt ng vn vquan st thu nhp: c. . nh hng ca gi tng i: phn ng dy

chuyn

. Tiu dng HHCC Trcp bng hin vt

nh hng ngn hn vs. di hn


90/205

Sn$ $ Sd

P

Pm

Pb

A AP0 P0Pm

0 Q 0 QD1 D1D2 D2

Q QQ Q

Ngn hn Di h n

Phn loi chng trnh trcp


91/205

Theo hnh thc Trc p b ng ti n

Trcp bng hin vt:+ Min ph hon ton

+ Trgi

Theo i tng Trcp ng lot

Trcp phn loi

Trcp ng lot


92/205

Khi nim: l cc khon trcp chdav o u c u n m c s ng r c p.

u im: xc nh i tng l tng=chnh

tng i rng => gy kh khn chovi c cn i n n sch inh cho cc

chng trnh trcp

Trcp phn loi


93/205

Khi nim: cc chng trnh trcp mngo u c u n m c s ng c n a v o

nhiu tiu chun khc: hon cnh gia, , u im: Xc nh chnh xc hn cc

=c ng cgian lnNh c im: chi h hnh chnh cao

nh hng ca trcp n li ch ngi nhn: Trcp bng tin


94/205

Y

B

EY1 u2

2

0 XA

1

X AX

nh hng ca trcp n li ch ngi nhn: Trcp bng hin vt


95/205

Y

Trcp bng hin vt tng

B

- Tn chi ph nhnhau

- Mang li li ch nhnhau cho

G

EY1 u2

2 ng n n

0 XA

1

X X A

nh hng ca trcp n li ch ngi nhn: Trcp bng hin vt


96/205

YB

Trcp bng hin vt km

B u3FY2

- Tn chi ph nhnhau

- Mang li li ch thp hn chou2G

u1

1 ng n n

0 XAX X AX

nh hng ca trcp n li ch nginhn: Trgi


97/205

Y

B

EY1FY2

u2u1

0 A1 A2

So snh trcp bng tin v trgi


98/205

Y

Nu thay chng trnh trgi bng chng trnh tr

B

N c p ng ti n tngng theo ngha tn kmNS trcp ca chnh ph

EY1FY2

u2u3

trcp bng tin mang lili ch cao hn cho nginhn

u1GY3

0 A1 A2 M

So snh trcp bng tin v trgi(2): Hy chng minh


99/205

Nu: ay c ng r n r g ng c ng r n r

cp bng tin tng ng theo ngha mang lili ch nhnhau cho ngi nhn

Th: Chng trnh trcp bng tin tn km

n

Kt lun

Nh i t b hi t t i i


100/205

Nhc im ca trcp bng hin vt v trgi so vitrcp bng tin Mang li li ch t hn cho ngi nhn nu mc trcp nh

nhau Chi ph qun l tn km hn Hn chquyn tdo la chn ca c nhn

V sao trcp bng hin vt v trgi vn phbin? Quan im bnh qun hng ha Hn chgian ln vi tng nhn trcp Mong mun c nhn tiu dng ng hng ha hoc dch v

m chnh phmun khuyn khch Dc ng hv chnh tr


101/205

Chng III: NH GI CHI TI U C NG

(Phn tip theo)

Ni dung chnh

h i h t h t


102/205

nh gi cc chng trnh trcp cac n p :

Phn tch tc ng ca trcp n ng

nh gi cc dn u tcng

guy n c n rong p n c c p li ch (CBA)

I. TC NG CA TRCP N NG CLMVIC CA C NHN

Phn loi theo t l khu tr:


103/205

Phn loi theo tlkhu tr:

chng trnh m khon trcp ton phn ban

u bkhu trng bng sthu nhp m ngi

lao ng Chng trnh trcp khu trmt phn: L

c ng r n m o n r c p o n p n anu bkhu tr theo mt tl so vi thu nhp mngi hng trcp c nhn khi tham gia lcng ao ng

thphn nh la chn lm vic cac nhn


104/205

Ginh

Tng quthi gian: T

IA

dc = - w

L: Thi gian i lm N: Thi gian ngh

Mc lng/gii lm:w

Hm thu nh :i1

EG

I = wL = w (T - N)

0 Thi giannghngi

T

F

Nghngi

Tng quthi gian

1. Chng trnh trcp khu trhonton


105/205

IA dc = - w Hm thu nhp:

LS*/w: I = wL+(S*-wL)

im ngng

=

L>S*/w: I = wL

ES*

Mc thu nhp tithiu cn thitM

N i3

Thi ian

i1

i2 Chng trnh

trit tiu honton ng clm

0nghngi

TF

2. Chng trnh trcp khu trmtphn


106/205

IA dc = - w Hm thu nhp:

LS*/w: I = wL+(S*-twL)

im ngng

= + - w

L>S*/w: I = wL

N i2

Thi ian

S* M Chng trnh

trit tiu mt phnng clm vici1E

0nghngi

TF

C

So snh chng trnh trcp

Khu tr hon ton Khu tr mt phn


107/205

Khu trhon ton *

Khu trmt phn

im ngng N thp

hn

ng clm vic

Cng tng tlkhuu c c ng mngng N th S*thp hn

r c ng mgim ng clmvic

Trit tiu hon tonng clm vic

Cu hi tho lun

Tng chi ph ca Chng trnh no ln


108/205

Tng chi ph ca Chng trnh no lnn

Lm thno gim tng chi ph tr

phn (S*-twL)?

Cu trli

C hai cch:


109/205

C hai cch:

u: Khng lm gim thm ng clm vic (m

bo tnh hiu qu) Nhc: Khng m bo mc s ng t i thi u (vi

phm tnh cng bng) Tn tl khu tr

u:m bo tnh cng bng Nhc: Tip tc lm gim ng clm vic (vi

p m n u qu

NH GI CC DN UTCNG


110/205

Analysis) l g?

L phng php nh gi chnh sch bng cch

tt ccc thnh vin trong x hi (thng cnc gi l cc tc ng) thnh tin.

mtdn

c ng tr n v c vc ngchnh sch v qui nh ca chnh ph

.

Csl thuyt


111/205

iu kin bin v

tnh hiu qu

I

MB < MC: Gim Q MB = MC: Mc sn

FM

lng hiu qu p dng vo nh

i d n E

A

B > C: Chpnhn

D = MB

0 QQ1 Q2Q0

Qui tc ra quyt nh trong CBA


112/205

CBA tnh ton gi trx hi thun (NSB) cho mi phng n

chnh sch: li ch x hi thun bng li ch x hi (B) tri

NSB = B - C

>

Nu c nhiu dn khc nhau th chn dn c NSB caonht.

Mt sth dvvic p dng CBA


113/205

Mrng hthng giao thng cng cng

Chng trnh tim chng cho trem

Chnh phcm ht thuc ni cng cng

Skhc bi t gia CBAv thm nh ti chnh


114/205

n g c p v c x ng n c a m c nsch i vi ton thx hi

Doanh thu v chi ph ti chnh khc vi li ch v chi ph x hi Ngi ta quan nim thno l li ch v chi ph?

[th d] thu= chi ph tnhn nhng khng nht thit l chi

[th d] nhim = chi ph x hi nhng khng phi chi ph tnhn

C n phn tch theo lu ng ti n

Ti sao phi chit khu?

Hy xt hai tnh hung:


115/205

, ,by gi

, ,sbn xe t cho bn ngay by gi

Tnh hun no bn thch hn?

Kt lun: Mt ng sau mt nm ktby gic gi trthphn mt ng by gi

Dbo gi trtng lai khi c li sut

Dbo gi trmt nm sau:


116/205

y g n c . u n u v su5%, bn sc 100(1+.05)=$105 sau mt nm.

By gibn c $100. Nu bn u tvi li sut+ t, .

tby gi.

Khi nim Gi trhin ti

Trong CBA, chng ta rt hay bit n gi trtng lai ca cc


117/205

.

Lu rng trong FV=X(1+r)t, X l gi trhin ti, v chng ta

c thk hiu n l PVPV=FV/(1+r)t

PV cho bit bn phi u tbao nhiu thu vFV ng sau t

. . Sdng PV cho chng ta mt cch thun tin so snh chi

h v li ch ht sinh nhn thi im khc nhau, vNPV=PV(B)-PV(C)

Nguyn tc cbn trong CBA:Gi trhin ti (Present value)

V d:


118/205

Bi ton ngc: Vi li su t 10%/nm, gi

trngy hm nay l bao nhiu ca 100

Sau 1 nm?

Sau t nm?

= t

Gi trca tin theo thi gian

V sao tin c gi trkhc nhau theo thi gian?


119/205

Chi ph chi

Ri ro ca tin Tin cc thi im khc nhau c gi trkhc

nhau

, Phi quy vmt thi im chung: Thi im hinti: Sdng PV

Nguyn tc lung tin


120/205

B1 B2 B1

Bt-1Bt

Nm 0 1 2 tt-1 t-2

C1 Ct-2 C -

Ct

C0

C2

Kt lun

nh gi hiu quu t, sdng phng


121/205

Nguyn tc CBA l chit khu gi trca B v

C vthi im hin ti v so snho c u: r c a n ay eothi gian Do lm pht Do chi ph chi ca tin Ri ro ca tin

Dn no tt nht?


122/205

ro ec ro ec ro ec

2006 -20000 -20000 -20000

2007 6000 0 9000

2009 6000 0 9000

2010 6000 15000 0

2011 6000 16000 0

Cc chtiu phn nh hiu quu t: Gi tr hin tirng (Net Present Value NPV)


123/205

NPVt B

i- C

i

i=0 (1 + r)i

NPV Gi trhin ti rng (hin gi thun)

Bi, Ci Li ch, chi ph nm (i)

r tsut chit khu

t snm dn

Cc chtiu phn nh hiu quu t

Gi trhin ti rng (NPV)


124/205

u m Phn nh quy m li ch rng ca ci dn

NPV > 0 l dn khthi Chn dn c NPV ln nht

Lun cho kt lun nht qun vquyt nh u t

Phthuc vo vic xc nh tsut chit khu

Khng cho bit hiu quu t

so s n g a c c n c ng c n au

Phn tch nhy ca tsut chit khu

Project A Project B Project C


125/205

2007 6000 0 9000

2008 6000 0 9000

2010 6000 15000 0

2011 6000 16000 0

Discount Rate0% 10000 11000 7000

5% 5977 4280 4509

Tsut chit khu

10% 2745 -723 2382

15% 113 -4506 549

- - -

ngha chnh sch ca tsut chit khu

Dng tsut chit khu no cho cc dn di hn?= =,


126/205

,

Vi r = 1%, $100 trong nm 100 = by gi?

ngha i vi cc chnh sch (dn) lin quan n vn mi trng nhnng ln ton cu, cc loi sinh vt c nguy cdit chng v rc thi ht nhn.

dng ngun li khng ti to c.

Cc vn cn cn nhc khi lachn tsut chit khu


127/205

Tsut thch hp c dng trong phn tch CBA kinh tl chi ph c

hi ca v

nm p v su c u

Mc chnh li sut do ri ro Li sut i va ca chnh hc thth m t cch it o v chnh hc

quyn lc iu tit thtrng ti chnh v do , n thp hn chi ph chi ca vn;

Cn c nhn l lun nht nh cho rn n f ta c cc uan nim khcnhau vtsut chit khu, ty thuc vo tnh cht ca u t.

Tsli ch chi ph (Benefit Cost Ratio -BCR)

ti


128/205

BCR =

i=0

i

(1 + r)i

i=0

t Ci

(1 + r)i

u im:

Cho bit hi u uchi h u t: BCR > 1 l d n khthi ch n d nc BCR max

Nhc im:

ngc li

Tsut ni hon (Internal Rate ofReturn - IRR)


129/205

NPVt B

i- C

i

u im:

i=0 (1 + IRR)i

Khng phthuc vo tsu t chi t kh u r < IRR: Dn khthi Chn dn c IRR max

Kh tnh chnh xc Cho kt lun khng nht qun khi phng trnh a nghim

Cch tnh gn ng IRR


130/205

NPV

NPV1 NPV1.r2 - NPV2.r1

0rr1

= NPV1 NPV2

NPV2

Kt lun

Lm bi tp Luyn tp Tiu ch nh i hi u uu tcn :


131/205

NPV BCR

Kh khn trong nh gi u tcng c tnh thnh tin li ch v chi ph

ng

TNG UAN VCC NGUN THU NGN SCHV H THNG THU


132/205

V HTHNG THU

Ni dung chnh

Tng quan vcc ngun thu ngn schGii thiu chung v thu


133/205

Gii thiu chung vthu

Thuv vai tr ca thu Cc nguyn tc cbn khi nh thu

Phn loi thu

I. T ng quan vccngun thu ngn sch

ThuPh v l ph


134/205

Ph v lph

Bn/cho thu ti nguynVay nPht hnh tin

ng gp tnguynThu tcc doanh nghip nh nc

1.Thu

Khi nim: L khon ng gp b t buc ca c nhn


135/205

L khon ng gp b t buc ca c nhn

v doanh nghip Cho NSNN

Sdng phc vmc ch cng

c im ca thu

Thu

Gi co n c u c o n c nguy n


136/205

Phc vli ch cng

c n

g y Phc vli ch c

nhn Li ch c nhn

khng tlvi s Li ch c nhn t

lvi stin chi

n c ra

c im ca thu(2)

Thul khon thu cbn v lu di ca

C b


137/205

Cbn:

Khng nht thit l ngun thu ln nht Phn nh chnh xc sc pht tri n ca n n

kinh t Lu di:

Cn hot ng sn xut th cn ngun thutthu

uy

2. Ph v lph

M i h t h h h d h h h


138/205

Mc gi c nhn trcho cc hng ha v dch vm chnhphcung cp

Ph m vi d n : Nhn lo i HHCN v HHCC c khnnloi tr

c im: Gn mc chi trvi li ch nhn c

Lph: Mc chi trcho cc dch vhnh chnh ca nh nc

nhn

c im: Hn chmc sdng qu mc n c p u, ng mc u p c p

Ph v lph (2)


139/205

Dch v

Dch vhnh

chnh cng quyn

Min ph

Hng hav dch v

chnh Dch vhnhchnh cng

Lph

cng Dch vcng Dch vcng Ph sdng

nghip)

Ph sdng

Cc loi ph sdng Mc ph tip cn mt dch v cng (ph khon


140/205

Mc ph tip cn mt dch vcng (ph khon,thu bao)

Khc

u im ca ph sdng

ng u qu c c c vc ng Nhc im: Khng m bo cng bng (loi trngi ngho

khi cc dch vcng)

Thuc dng

Khi nim:


141/205

Khi nim:

Thu c bi t c ban hnh u titrcho mt dch vcng cth

V d : Ph bo dng ng b(thu trong gi

xng)

Ph mi trng (thu trong gi v du lch)

Xc nh mc ph sdng hiu qu:Trng hp c ngoi ng


142/205

$

MSC

P*AF

MSB = MPB +MEBS*

C* E

0 Q

MPB

Xc nh mc ph sdng hiu qu:Trng hp ph ng b

$


143/205

$D2

D1 MSC

A*

0 Q*

3. Bn/cho thu ti nguyn

Khi nim:


144/205

To ngun thu bng bn hoc cho thu cc ti

sn thu c s hu cn Bn cht:

Khai thc cc ngun lc tnhin to ngun

Cc vn t ra: Cn bnh H Lan y m r ng nguy n ng o

c) Ngun thu khng bn vng: phthuc sln

4. Vay n

Khi nim: i vay to ngun thu chi trcho cc khon chi tiu ca

c n p Bn cht:


145/205

Bn cht:

Tr hon vic trthu Scng bng gia cc thh: Ai hng li th ngi

phi trtin L i ch t o ra hi tr c v li

Ri ro trong vay n Vay quc t Vay trong nc

5. Pht hnh tin

Khi nim: G l m ht

chuyn sc muathc t t khu vc HHCC


146/205

thc ttkhu vc

tnhn sang cho

HHCC

Hu qu:

Lm pht

FY2

ng n rongdn chng

nh n sn xutAY1

0 HHCNX1X2

6. ng gp tnguyn

Khi nim: L khon ng gp hon ton trn nguyn


147/205

tc tnguyn

c i m: L ngun bsung, thhin trch nhim x

Khng n nh

Quy m nh

II. THU. ,

a r :T th h h


148/205

To ngun thu cho ngn sch

Phn phi li thu nhp

n nh ha nn kinh t

Cc nguyn tc nh thucbn Nguyn tc li ch v nguyn tc khnng thanh

ton

Nguyn tc cng bng ngang v cng bng dc

Nguyn tc li ch v khnngthanh ton

Nguyn tc li ch: Khi nim: nh thu t l theo mc li ch nhn c


149/205

Khi nim:nh thutltheo mc li ch nhn c

Biu hin: Ph sdng Hn chtiu dng qu mc Gn vic sdng vi mc chi tr

Nhc im: Khng m bo cng bng Nguy n t c kh n ng thanh to n:

Khi nim: Mc ng gp ty thuc khnng chi tr Biu hin: Thuni chung

m bo khnng tip cn ca ngi ngho Nhc im:

Dn n tiu dng qu mc

Nguyn tc cng bng ngangv cng bng dc

Khi nim:nh thunhnhau vi nhng ngi


150/205

c vtr ban u nhnhau

nhau th sau khi nh thuvn c vtr nhnhau Lu :i xkhng c sphn bit

uy : Khi nim:nh thucao vo ngi giu, thu

thp vo ngi ngho guy n c: u y n

Lu : Cho php phn bit i xgim khcbit sn c Kh khn: nh ngha vtr ban u?

2. Phn loi thu: Theo tnh cht

Thutrc thu:nh trc tip vo thu nhp ca cnhn hoc doanh nghip


151/205

nhn hoc doanh nghip

V d: thuthu nhp c nhn (PIT), thuthu nhp doanhnghip (CIT), thuBHXH

c im: Tin b, cng bng hn

Kh thu n u n n kinh t chy u giao dch b ng ti n mt Thugin thu:nh vo hng ha v dch vthngqua tc ng vo gi c : u ng a, u n p u c im:

Khng cng bng v ly thoi ,

Phn loi thutheo csthu

Csthu l mt hot ng da vo ,


152/205

chnh phnh thu(thu nhp, tiu dng, ca Thuphcp:nh vo ton bcc bphn

cu thnh ca csthuv khn c trn h

min gim V d: thuthu nhp c nhn (PIT) nh vo tt ccc

Thuchn lc:nh vo mt phn csthuv /hoc cho php cc trng hp min gim

V d: Thutiu thc bit, thubt ng sn

Phn loi thutheo thusut

Thusut trung bnh (ATR) = Tng sthuphi ng/tng thu nhp


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phi ng/tng thu nhp

nhp tng thm Thuly tin: C ATR tng dn theo thu nhp

c i m: ATR < MTR Thuly thoi: C ATR gim khi thu nhp tng

c im: ATR > MTR

Thutl(thun):ATR khng i theo thu nhp

c im: ATR = MTR

V d: Biu thumin thucho 4 triu thu nhp u tin, sau nh thu20%

Tng thunhp (Y)

Thu nhpchu thu(Yt)

Thuphing (T)

ATR(T/Y)

MTR(T/Y)

4 0 0 0 -


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7 3 0,6 0,086 0,2

10 6 1,2 0,12 0,2

, , ,

Chsxc nh mc ly tin

Phng php 1: ATR cng tng nhanh th


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cng ly tinv1 = ATR/Y = (ATR1 ATR0)/(Y1 Y0)Phn h 2: co in ca doanh thu

thutheo thu nhp cng ln th cng ly tinv2 = %T/%Y = [(T1T0)/T0]:[(Y1- Y0)/Y0]

Phn loi thutheo phng phpnh thu

u n v : n ng c n v o ng n v s nlng bn ra V d: Thu xng du


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V d: Thuxng du

Khng phthuc gi bn Dthu, dkim sot

Thutheo gi tr:nh theo mt tltrn tng gi trdoanh sbn ra V d : ThuVAT c im:

Thay i theo gi bn Kh theo di, kim sot hn Khng btht thu thc tkhi lm pht

Kt lun

Chnh phc th huy ng thu tnhiu ngun Thu Ph v l ph


157/205

Ph v lph Vay n Pht hnh tin Thu tnguyn

gu n t u t u c n v u Khi nim, c im v vai tr ca thu Nguyn tc nh thu: li ch >< khnng thanh ton; cng bng

ngang >< cng bng dc Phn loi thu

Trc thu v gin thu Phcp v chn lc

, n vv theo gi tr


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CHNG V, VIPH N T CH T C NG C A THU

Ni dung chnh

Cc khi nim chnhTc ng ca thun phn phi thu

nhp


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nhpT c ng c a thu n hi u qu kinh tL thuyt nh thuti u

Ci cch thucc nc ang phttrin

I. Cc khi nim chnh

Tc ng ca thun sthay i thu nhp ca cc i

tng c lin quan


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Phn lo i: Phm vi nh hng lut nh: i tng trthutheo quy nh ca

php lut Thubn cung vs. Thubn cu

Ph m vi nh hn kinh t:i t n c thu nh th c s imxung khi c thu

Schuyn thu: Skhc nhau gia phm vi nh hng lut nh v

Phn loi:

Chuyn thuthun chiu: Tngi sn xut sang ngi tiu dng Chu n thun c chiu: Tn i tiu dn san n i sn xut

II. Tc ng ca thun phn phi thu nhp:1. Thtrng cnh tranh hon ho

P

Thun vnh vo bn cung

S


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P S1. Theo lut nh, thudo NSX tr

A

BPm

2. Vkinh t(thc t): c2 cng phitr

NTD trthudi dng P > P

AP0 CPbG P0PmBG: Gnh nng thuca

NTD

D

Q0 QQ

b 0

P0PbCG: Gnh nng thuca

NSX

Thun vnh vo bn cu

P1. Thunh vo bn no

chl danh ngha, thc


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P g ,

CPm

2. Phm vi nh hng thu

lut nh khng quyt nh c h m vi nh

AP0

Pb G hng thukinh t3. Chc co gin cacun v cu u t nh ai

B

D

Q0 QQ

Dtrthunhiu hn

Thutheo gi tr

P S P

u n v o n cung u n v o n c u


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P

BPm

AS

CPm

AP0 CPb G AP0

PbGB

0 Q

D

QQ 0

DD

Tc ng ging thun v, chc khc l cc ng dchchuyn xoay chkhng song song

co gin ca cung v cu

S

P PS


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S

AP0

BPm

GAP0

BPm

CPb G

CPb

Q00 QQ1

Cu thoi, cung dc: NSX chu

Q00 QQ1

Cu dc, cung thoi: NTD chuphn ln gnh nng thu phn ln gnh nng thu

Trng hp c bit: Cu

P SD

P S

u o n o n co g n u o n o n ng co g n


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Pm B

APm=P0

Pb

APb= P0

Q0 QQ Q =Q0 Q

Trng hp c bit: Cung

S = SP

ung o n o n co g n ung o n o n ng co g n

P


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Pm B S

Pm=P0

Pb

ABD

APb= P0 C

D

Q =Q0 QQ0 QQ

Tng kt vtc ng ca co gin:Thunh vo bn cung


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Ho n to n cogin

P kh ng i, Qgim. NSX chuton b thu

P t ng, Q gi m.NTD chu tonb thu

Hon ton P tng, Q P khng i, Q.

chu ton b

thu

.chu ton b

thu

Bi tp thc hnh

Vtc ng ca thutrong cc trngp c v u n v o n c u

So snh kt lun trong trng hp ny


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2. Tc ng ca thutrong thtrngyu tu vo

Thtrng lao ngThtrng vnThtrng t ai


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g

2.1. Thtrng lao ng

c im: Ngi mua l doanh nghip, ngi bn l

ngi lao ng


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M i c nhn ch c mt quthi gian sinhhc bng nhau: cung lao ng c gii hn

g ao ng v a o ra u n p, v al ngi hng ththu nhp => w gim

2.1. Thtrng lao ng

=> I tng => tiu dng cchng ha thng thng tng=> tiu dng N nhiu hn => w


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Hiu ng thay th: w tng

=> chi ph chi ca N tng=> thay thN bng hng ha

im

quayvn

=> L tng Quy lut: Khi w th : Htha th>

C

Hthu nhp Khi w cao: Hthu nhp >

Hthay th K t qu :ng cung L c

dng quay vng0 L

Thuthu nhp nh vo tin cng

w w

Tin cng cn bng trcim quay vng

Tin cng cn b ng sauim quay vng


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Aw0

C CA

EwmDBw1

D

D

Bwb

0 L 0 LL0L1 L0 L1

2.2. Thtrng vn

r r

,chu chuyn tdo

S

Nn kinh tm, vn luchuyn hon ton tdo


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B

S

SB

Ar0rb

Srb=rw A

D

0 K 0 KK1 K0 K0K1

2.2. Thtrng t ai

P P

S

S


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B

S

P

AP0Pb

Pm=P0 APb B

D

D

0 K 0 KK1 K0 K1=K0

III. Tc ng ca thutnhhiu qu

Tn tht v ch ca thu(gnh nngqu m c c a u Phn mt mt phc li do thugy ra m


175/205

Tn tht v ch c xt di 2 gc : c c a c n n ng u ng

Phc li chung ca cx hi

1. Tn tht ca thudi gc cnhn

Ginh: 1 c nhn tiu dng 2 loi hng ha

X bnh thu


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c c ng a c

Khi nh thut%, gi hng ha X tng

X

ng cung vX nm ngang: thudo

Thuhng ha v li ch ngi tiudng

Y

B


177/205

E2Y2

ThuX tnhbng n vhng ha Y

E0E1Y0Y1

0

u1

XA01

Thay thuhng ha bng thukhon (1)

nh ngha: n g u rn g , o u u c

c nhn phi trmt lng thucnh,

kh th i th h h i t h l ti


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khn tha i theo hnh vi tch l v tiudng ca c nhn V d: Thuthn

Tnh cht: Khng lm thay i gi tng ing NS dch chuy n song song vo

trong

Thay thuhng ha bng thukhon tngng: lm gim li ch tiu dng nhnhau

Y


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E2Y2E1E3 = tn tht v ch

(gnh nng qu mc) cathuhng ha

E0Y0Y1 E1Y3 E3

0

Xu

1X X

Cu hi phn tch su (1)

V sao thukhon hiu qum thuhng ha

Thukhon chgy Hthu nhp, khng gy H

thay th


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thay th Thuhng ha gy ra chai H

Chc Hthay thmi bp mo gi cnnng u qu

V sao thukhon hiu qum khng c s

V thukhon khng cng bng

Cu hi phn tch su (2)

Thuthu nhp tlthun c gy ra tn

Nu khng coi N l mt hng ha: Thu

thu nh in thu khon


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thu nh in thukhon Nu N cng l mt hng ha: Thuthu

nhp vn phthuc vo quyt nh tiudng N c a c nhn, cn thu khon thkhng.

thukhon

Nu cu vmt hng ha khng i khi cthuhng ha th c tn tht v ch khng?

Y u n:

- Vn c tn tht v ch dovn c Hthay th

Trng hp ny l hng


182/205

u0E0=E2

Y0=Y2

- Trng hp ny l hngha thcp c Hthunhp = Hthay thv tri

Y1 E1Y3 E3

ln nhau- Kt qu, cu X0 = X1

u1

X0 1

2. Tn tht ca thudi gc cthtrng

SE Trc thu Sau thu

ng 0 m


183/205

PmB

g

Thng dSX AFP0 CFPb

Doanh thu thu 0 CBPmPb0

Pb C Tng PLXH AEF EBCF

D

: ng t n t t c a t u

ABG: Tn tht thuvpha ngi TD

ACG: Tn tht thuvpha ngi SX

0 QQ0Q1

F

Nhn xt

Tn tht W = *BC*Q1Q0=

Tn tht phthuc thusut (t) v


184/205

Thucng cao, W cng ln , ,

Gia ngi mua v ngi bn, ai cgnh nng thuln hn th tn thtthuvpha ngi cng ln

Bi tp luyn tp

Thtrng dp nha c co gin theo gi ca cu l -61/3, cn ca cung l 11/18, vi gi tnh bng nghn

, .gin khng i dc theo cc ng cung v cu).Khi chnh phnh thu7.000/i dp vo ngisn xut dp nha th mt tchc nghin cu kinh t

b i 162/3 h t t 1 2 t i


185/205

bn c gim 162/3 phn trm tmc 1,2 triui hin nay. Hy xc nh: Doanh thu gp trc khi c thu, doanh thu gp v

doanh thu rng sau khi c thu . Gnh nng thuca ngi mua, ngi bn v tng

doanh thu thuca chnh ph. n v c c a u v p a ng mua, ng

bn v tng tn tht x hi.

CHNG VII NH THU T I U


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NH THU T I U

Ni dung chnh

L thuyt nh thuhng ha ti uCc tiu chu n vhthng thuti u

trong thc tinC i c ch thu c c n c ang ph t


187/205

C i c ch thu c c n c ang ph ttrin

I. L thuyt nh thuhng ha ti u

Stng ng gia thutiu dng v thukhon Ginh:

, Gi cc hng ha: P P v P = w


188/205

Gi cc hng ha: PX, PY v PN = w. Tng quthi gian: T = =

Hm ngn sch W(T- N)=P .X+P .Y hay wT= P .X+P .Y+wN C thu:

wT = (1+t)PX.X + (1+t)PY.Y + (1+t)wN hay w = X. Y. w

1. Stng ng gia thutiudng v thukhon

Nh n xt Nu tt ccc hng ha u bnh thu(kcN)

nhnhau th thuhng ha tng ng thu

o n


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Nu tm c ccu thunhvy th thu

Cu hi:

2. Nguyn tc Ramsey

t vn : Tm ra ccu thutha mn:

Gy ra tn tht v ch (W) nhnht

Khi nim: Tn tht v ch bin (gnh nng qu mc bin


190/205

Tn tht v ch bin (gnh nng qu mc binMG): tn tht tng thm khi doanh thu thutngthm 1n

MGX = WX/ TX Gii quyt vn :

nh thu sau cho MGX ca t t ccc hng habng nhau

Gnh nng qu mc bin

X

Gnh nng qu mc

bin

C


191/205

P +u SBP0+(u+1)

C

P0 A SFE

D

012

Tnh gnh nng qu mc bin

Bc 1: Tnh WX =

= [X2X0* (u+1) X1X0*(u)]~ [X*(u+1) X*u]

~ Bc 2 Tnh T


192/205

Bc 2: Tnh TX TX = (1+u)*X2X0 u*X1X0

= X Bc 3: Tnh MGX

MG =W /T= 1/2 X/X

iu kin Ramsey

MGX = MGY hay*X/X = *Y/Y%X = %Y

Ccu thuti u: nh thucho n


193/205

khi phn trm gim lng cu do thun n au v c ng a

Mrng nguyn t c Ramsey:co gin nghch o

Thay thun vbng thutheo gi tr %PX = PX/PX = [(1+t)PX-PX]/PX = tX

co in theo i ca cu: X = %X/%PXH %X * %P


194/205

Hay %X = X* %PX= X*tX

%X = %Y hayX*tX = Y*tY hay

X Y Y X nh thuti u: Hng ha c co gin cng ln th

nh thucng thp, cng t co gin nh thucng cao Vn cn bn ?

Mrng nguyn tc Ramsey (2)

Nguyn tc Corlett-Hague:nh thu cao vo hng ha b sung cho

nghngi

Ti u chu n c ng b ng trong thu :


195/205

g g g Chp nhn nh thuthp vo hng ha

c co g n n u ng a

yu

Quan hgia thusut v doanhthu thu: ng Laffer

co gi n t eo t usut ca cung laong:

T

t = L < 0


196/205

Lt < 0 |L | < 1: t tng, L

AT* |

Lt| = 1

gim chm hn =>T tng theo t

|Lt| > 1: t tng, L|Lt| < 1 |Lt| > 1

g m n an n =>T gim theo L

II. Cc tiu chun vhthng thutt trong thc t

Hiu qukinh t T ng t n th t v ch ca thu nhnh t

Cng bng Tnh trung lp: Thukhng phn bit i


197/205

x

n gin vhnh chnhLinh hotTin liu

Tnh n gin vhnh chnh

Chi ph hnh chnh iu hnh hthngu

Chi ph ghi chp ssch, lu giha n

T h h t h h


198/205

Tnh phc tp ca cc quy nh ca h

Chi ph pht hin cc hnh vi gian ln, trn

Chi ph c th theo sc thu

Vn trn, trnh thu

Trn thu Khng thanh ton

Trnh thu Sthay i hnh vi

y ng a vthu theo lut nh

c n n g mngha v thu theo


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thutheo lut nh

ngha vthutheolut nh

Tnh cht: Hp php

Cc yu tnh hng n ng ctrn thu

Duy tr hthng ssch kpan o n r c p ng n m

Trao i hin vt

thc


200/205

Gnh nng tm l khi trn thu Tm l ght ri ro La chn cng vic X c su t thanh ki m tra

Mc trn thuti u

MC = .P$ $

MC = .P


201/205

MB=tE

R*

=t

0 Mc thu nhp che giu 0 Mc thu nhp che giu

Tnh linh hot

Tnh linh hot (tnh ni): Thay i linho eo c ng r ng n Doanh thu thutng nhanh hn tc

Tnh n nh t ng:


202/205

Tnh n nh tng: m p => eo oang u

Gii php: Chsha thu u c n ng c c m c u eo m

pht

Tnh tin liu

Lut thur rng, khng gii thch theo

Hthng thuc sn nh tng i

Khng c hthng no m bo y


203/205

g c t g o bo y c5 tiu chun

Tm ra c cch kt hp ti u l mtnghthut

3. Phng hng ci cch thu

Nhc im ca hthng thu Bi chi ngn sch v thi u ht ngu n thu

Khng m bo tnh cng bng

Hthng qun l thuyu km


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Bi hc kinh nghim vci cch thu

Khng c mt mu chung m chc kinh nghim tt

tham kho

Gim dn thusut cvmc v slng


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Gim gnh nng thucho ngi ngho Qu tr nh c i c ch thu

Tnh hthng Ci tin ccu thui i vi hon thi n cn tc

qun l thu Ph hp vi iu kin, hon cnh tng thi im m bo tin cy ca ci cch thu

bai giang tai chinh cong _neu

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