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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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Thy g qua ngn sch gio dc?
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
Thy g qua ngn sch gio dc?
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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
7/14/2019 Bai Giang Tai Chinh Cong _NEU
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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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67/205
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
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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
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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
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Quc hi v n ph duyt NS hng nmt trong bi cnh tm nhn 3 nm
Cc bc trong quy trnh MTEF
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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
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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
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n c n ng u n g c
thc hin thnh cng MTEF VitNam?
iu kin thc hin thnh cngMTEF Vit Nam
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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
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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
7/14/2019 Bai Giang Tai Chinh Cong _NEU
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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
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Chng III: NH GI CHI TI U C NG
(Phn 1)
Ni dung chnh
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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Y
B
EY1 u2
2
0 XA
1
X AX
nh hng ca trcp n li ch ngi nhn: Trcp bng hin vt
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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
7/14/2019 Bai Giang Tai Chinh Cong _NEU
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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
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Y
B
EY1FY2
u2u1
0 A1 A2
So snh trcp bng tin v trgi
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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
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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
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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
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Chng III: NH GI CHI TI U C NG
(Phn tip theo)
Ni dung chnh
h i h t h t
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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:
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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
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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
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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
7/14/2019 Bai Giang Tai Chinh Cong _NEU
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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
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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
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Tng chi ph ca Chng trnh no lnn
Lm thno gim tng chi ph tr
phn (S*-twL)?
Cu trli
C hai cch:
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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
7/14/2019 Bai Giang Tai Chinh Cong _NEU
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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
7/14/2019 Bai Giang Tai Chinh Cong _NEU
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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
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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
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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
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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:
7/14/2019 Bai Giang Tai Chinh Cong _NEU
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, ,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:
7/14/2019 Bai Giang Tai Chinh Cong _NEU
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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
7/14/2019 Bai Giang Tai Chinh Cong _NEU
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.
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:
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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?
7/14/2019 Bai Giang Tai Chinh Cong _NEU
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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
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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
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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?
7/14/2019 Bai Giang Tai Chinh Cong _NEU
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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)
7/14/2019 Bai Giang Tai Chinh Cong _NEU
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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)
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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
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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?= =,
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,
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
7/14/2019 Bai Giang Tai Chinh Cong _NEU
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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
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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)
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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
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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 :
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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
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V HTHNG THU
Ni dung chnh
Tng quan vcc ngun thu ngn schGii thiu chung v thu
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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
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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
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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
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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
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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
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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)
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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
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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:
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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
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$
MSC
P*AF
MSB = MPB +MEBS*
C* E
0 Q
MPB
Xc nh mc ph sdng hiu qu:Trng hp ph ng b
$
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$D2
D1 MSC
A*
0 Q*
3. Bn/cho thu ti nguyn
Khi nim:
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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:
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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
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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
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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
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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
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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
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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
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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 ,
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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 :
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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
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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
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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
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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
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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
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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:
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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
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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