Chuong 5 - Ngan Sach Nha Nuoc

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Ch
ng 5
Ngn sch nh n-c
12/5/2011
NgCh i
ng
trnh by: ch Nh n 6: Ngn Khang Ph m Qu c s
c 1
TL tham kho chnh

nh Thnh & c ng s , (2006), L thuy t Ti 1/ S chnh cng NXB i h c Qu c gia, TP H Ch Minh. 2/ D-ng Th Bnh Minh - S nh Thnh (ch bin) (2004), Ch-ng 3: Ti chnh cng, L thuyt Ti chnh Tin t, NXB Thng k, H Ni. 3/ Nguy n V n Ti n (2009), Ti chnh Ti n T Ngn hng,
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Ni dung chnh
5.1. Khi nim, c im 5.2. Vai tr 5.3.Thu NSNN 5.4. Chi NSNN 5.5. Cn i NSNN 5.6. T chc h thng NSNN
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5.1. Khi nim, c im

-
Khi nim:
-
NSNN l bng lit k cc khon thu, chi bng tin trong mt giai on nht nh ca Nh n-c Lut NSNN: Ngn sch nh n-c l ton b cc khon thu chi ca Nh n-c trong d ton -c c quan Nh n-c c thm quyn quyt nh v -c thc hin trong m t n m m bo thc hin cc ch c n ng, nhi m v ca nh n-c.
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5.1. Khi nim, c im

-
c im
G n v i quy n l c c a Nh n c v vi c th c hi n ch c n ng c a nh n c NSNN lun g n ch t v i s h u Nh n c, lun ch a ng l i ch chung, l i ch cng c ng. Qu NSNN lun c phn chia thnh cc qu ti n t nh h n tr c khi a vo s d ng. Ho t ng thu, chi NSNN c th c hi n theo nguyn t c khng hon tr tr c ti p l ch y u
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Khi nim NSNN (tip)

V ph-ng din php l: l mt o lut d tr cc khon thu, chi bng tin ca nh n-c trong mt khong thi gian nht nh (th-ng l 1 n m) - V m t b n ch t kinh t: NSNN l h thng cc quan h kinh t pht sinh trong qu trnh phn phi cc ngun ti chnh to lp v s dng qu tin t ca nh n-c nhm thc hin cc chc n ng ca nh n-c. - V tnh cht x hi: l cng c kinh t ca Nh n-c nhm phc v cho vic thc hin cc chc n ng, nhim v ca nh n-c.
-
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5. 2. Vai tr c a NSNN

Cng c huy ng ngu n ti chnh Thu : ch y u Cng c i u ti t v m n n kinh t x h i Pht tri n kinh t : kch thch kinh t pht tri n ho c hnh thnh c c u kinh t m i n nh kinh t - x h i: n nh gi c , ch ng l m pht, th t nghi p. Th c hi n cng b ng x h i: tr c p, i u ti t
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5.3. Thu NSNN

L qu trnh Nh n c dng quy n l c c a mnh t p trung m t ph n c a c i x h i hnh thnh nn Ngn sch nh n c.
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5.2. Thu NSNN ni dung

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Thu, ph v l ph Thu t hot ng kinh t ca nh n-c Thu t hot ng s nghip (KT, VH, GD, KHKT) Thu t bn hoc cho thu ti nguyn, ti sn nh n-c Vay n v vin tr CP Thu khc: pht, tch thu, tch bin ti sn
9
5.2. Thu NSNN Phn loi

Theo tnh cht pht sinh

Thu th-ng xuyn: thu, ph, l ph Thu khng th-ng xuyn: thu t hot ng kinh t ca NN, thu tin bn ti sn, cho thu ti sn Thu trong cn i NSNN: thu th-ng xuyn, khc Thu b p thiu ht NSNN: vay trong n-c, n-c ngoi
Theo yu cu ng vin vn vo NSNN

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5.2.1. Thu

Khi nim, c im Cc yu t cu thnh mt sc thu H thng thu v phn loi thu
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5.2.1. Thu

Khi nim: Thu l hnh thc ng gp ngha v theo lut nh ca cc php nhn v th nhn cho Nh n-c nhm p ng nhu cu chi tiu ca Nh n-c. c im:

C tnh bt buc trn nguyn tc lut nh L khon ng gp khng hon tr trc tip

Vn ng mt chiu
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Thu H thng hin hnh Vit Nam

1/ Gi tr gia t ng 2/ Tiu th c bit 3/ XNK 4/ Thu nhp DN 5/ Thu nhp c nhn (mi) 6/ Nh t 7/ S d ng t nng nghip 8/ Ti nguyn 9/ Chuyn quyn s dng t (Thu Thu nhp c
nhn thay th)
10/ Mn bi
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5.2.1. Thu Cc yu t cu thnh

M c ch, ngh a c a lu t thu
i t ng nh thu : i t ng m lu t thu tc ng vo Ng i n p thu ( i t ng n p thu ) C n c tnh thu : S l ng i t ng tnh thu Thu su t; Cc ch u i v thu Cc y u t chung: Y u t no quy t nh m c i u ch nh?
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5.2.1. Thu Cc loi thu sut

Thu sut: S tin np/1 n v i t-ng tnh

thu.
Thu sutly tin tng phn:

Ly tin: t ng dn ln theo ln ca i t-ng nh thu; Tng phn: t ng theo tng nc i khi s

15

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khng Thu sut c nh: l-ng tnh thu thay i.
C n c Lu t thu TNCN 2008

B cthu 1 2 3 4 5 6 7 Ph nthunh ptnh thu /n m(tri u ng) n60 Trn60 n120 Trn120 n216 Trn216 n384 Trn384 n624 Trn624 n960 Trn960 Ph nthunh p tnhthu /thng (tri u ng) n5 Trn5 n10 Trn10 n18 Trn18 n32 Trn32 n52 Trn52 n80 Trn80 Thu su t (%) 5 10 15 20 25 30 35
Thu V d v cch tnh thu
theo thu sut lu tin
Cc loi thu sut? Tnh thu theo thu sut lu tin?
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17
5.2.1. Thu phn loi thu

thu, ai l ng-i chu thu Thu trc thu: 2 trong 1, khng chuyn giao Thu gin thu: 2, cu thnh trong gi, chuyn giao

Theo tnh cht chuyn giao: xc nh ai l ng-i np
Theo i t-ng nh thu: nh trn g?

Thu thu nhp: c nhn, doanh nghip Thu ti sn: thu s dng t, ti nguyn, chuyn nh-ng Thu tiu dng: hng ha dch v l-u thng, XNK
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5.2.2. Ph
Ph: Thu b p mt phn chi ph m Nh n-c b ra thc hin dch v cng hoc b p chi ph hot ng (cu -ng, ch,
danh lam...)
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5.2.3. L ph
L ph: khon huy ng bt buc b p CP hot ng ca c quan qun l v c quan tphp: cng chng, tr-c b,... Khon thu ny
gn vi s dng dch v hay cng ch NN (hon tr trc tip).
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20
Thu khc ph v l ph?

Thu l kho n thu khng mang tnh i ng tr c ti p. Ph v l ph: l kho n thu mang tnh i ng tr c ti p. C nhn, t ch c n p ph v l ph v h s d ng d ch v lin quan.
Xem thm ti li u
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5.2.4.Thu t hot ng kinh t

-
Lin quan n u t- ca nh n-c (gp vn, lin doanh, u t-...) Lin quan n thu hi vn nh n-c v ti nguyn (bn TS, DN, thu v s dng vn NS )
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5.2.5. Thu t hot ng s nghip

Cc kho n thu do bn s n ph m c a cc n v s nghi p Cc kho n chnh l ch gi a thu v chi c a cc n v ho t ng s nghi p c thu

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5.2.6. Vay n v vin tr CP

Vay n chnh ph: b p thiu ht NSNN, p ng nhu cu u t- pht trin. - Vay trong n-c: tn phiu kho bc, tri phiu kho bc, tri phiu u t-. - Vay n n-c ngoi (CP v cc t chc quc t) - Vin tr quc t khng hon li
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Cc loi tri phiu chnh ph

Tn phiu kho bc: nh hn 1 n m , mc ch

b p thiu ht tm thi ca NS, TTTT Tri phiu kho bc: 1 n m tr ln, mc ch huy ng vn theo k hoch NS -c QH ph duyt Tri phiu u t-:

Thi gian: 1 n m tr ln Mc ch: (1) Huy ng vn cho tng cng trnh c th thuc u t- ca NSNN (2) Huy ng vn cho qu h tr pht trin
25
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Cc nhn t

nh h
ng thu NSNN
Thu nh p bnh qun u ng i T su t l i nhu n bnh qun trong n n kinh t Ti m n ng v ti nguyn: khong s n v d u m M c trang tr i cc kho n chi ph c a nh n c T ch c b my thu n p
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5.3. Chi NSNN

Chi NSNN l vi c phn ph i v s d ng qu NSNN nh m m b o th c hi n cc ch c n ng c a Nh n c theo lu t nh.
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c i m chi NSNN

Chi NSNN lun g n ch t v i vi c th c hi n cc nhi m v pht tri n kinh t - chnh tr - x h i c a Nh n c. Chi NSNN g n v i quy n l c Nh n c. Tnh hi u qu c a cc kho n chi c xem xt trn t m v m Chi NSNN mang tnh ch t khng hon tr tr c ti p.. Chi NSNN g n ch t v i s v n ng c a ti n l ng, gi c , li su t, t gi...
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N i dung chi NSNN

C n c vo m c ch chi tiu

Chi tch l y Chi tiu dng Kinh t , y t , GD T, an ninh qu c phng
C n c vo l nh v c chi tiu

C n c theo y u t v ph l nh n c

ng th c qu n
Chi th
ng xuyn, chi
u t pht tri n, chi khc
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5.3.1. Chi u t- pht trin

Chi xy D ng c b n
u t- v h tr vn cho DNNN Gp vn c phn, lin doanh Chi qu h tr pht trin, ch ng trnh mc tiu Chi d tr nh n-c
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5.3.2. Chi th-ng xuyn

Chi s nghip Chi qu n l nh n c Chi qu c phng, an ninh
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Chi s nghip: Chi s nghip kinh t (iu tra o c a gii, bin gii, nh canh nh c-, giao thng, nng nghip... c lin quan n: l-ng v phc li, NVL ca n v s nghip, mua sm ph-ng tin, khc). Chi s nghip VH-XH (khoa hc cng ngh, GD- T, Y t, VH, ngh thut, th thao) Chi qun l NN (Hot ng Qu c h i, Chnh ph ; Hot ng ng; Hot ng CQ php lut; Hot ng cc t chc CTXH). Chi an ninh QP
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S khc nhau gi a chi u t- pht trin v chi th-ng xuyn?

-
Chi u t- pht trin:

-
Phc v cho mc tiu tch ly, pht trin Trc tip lm t ng c s vt cht cho nn kinh t Th-ng c gi tr ln, pht huy tc dng lu di Th-ng l cc khon chi tiu dng, pht sinh TX, gi tr/i t-ng th h-ng nh Kh ng trc tip t ng c s vt cht cho nn kinh t Th-ng ch pht huy tc dng mt ln
33
Chi th-ng xuyn:

-
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5.3.3. Chi tr n chnh ph

N trong n-c N ngoi n-c
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5.4. Cn i thu chi NSNN

Cn bng - Bi thu - Bi chi ( c gio trnh)
-
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Nguyn tc cn i thu chi NSNN

iu 8/ Lut NSNN 2002 Thu thu, l ph, ph > tng chi th-ng xuyn v dnh u t- PT Bi chi: S bi chi < Chi u t- pht trin Vay b p bi chi khng -c SD tiu dng (ch dng mc ch pht trin) v bo m ngn sch ch ng tr n Ngn sch a ph-ng: Tng chi <= Tng thu
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5.5 T chc h thng NSNN Vit Nam

H thng NSNN Nguyn tc qun l h thng NSNN Phn cp qun l NSNN
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H thng NSNN

Khi nim: cc cp ngn sch gn b h u c trong thc hin nhim v thu chi ca mi cp. H thng NSNN -c t chc ph hp vi h thng t chc b my qun l hnh chnh NN.
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H thng NSNN
NGN SCH NH NC
NGN SCH TRUNG NG
NGN SCH A PHNG
Ngn sch t nh v TP tr c thu c T Ngn sch huy n, qu n, th x, thnh ph thu c t nh
Ngn sch x, ph ng, th tr n
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Nguyn tc QL h thng NSNN

Nguyn tc qun l: tp trung dn ch, cng khai minh bch, c phn cng, phn cp qun l gn vi quyn hn v trch nhim (Lut NSNN 2002, iu 3)

Tp trung dn ch Cng khai minh bch Phn cng phn cp
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Phn cp Ngn sch nh n

Phn cp NSNN: l gii quyt mi quan h gi a

cc cp NSNN
Ni dung phn cp:

Phn cp quyn lc ban hnh chnh sch, ch , tiu chun nh mc. Phn cp vt cht (thu chi) Phn cp chu trnh (quan h v qun l chu trnh)
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NGNSCHTRUNG
NG
NGNSCH
APH
NG
Cckho nthu 100%
1.Thu GTGThngnh pkh u 2.Thu xu t,nh pkh u 3.thu tiuth cbi t(tr m t s m thng,d chv ) 4.Thu thunh pdoanhnghi p c a nv h chtonton nghnh 5.Thut d ukh 6.Thunh pt v ngpc anh n c,ti nthuh iv nc anh n ct ccc s kinht 7.Cckho ndoChnhph vay, vi ntr khnghonl ic a Chnhph ccn c 8.Cckho nph,l phtheo quy nh 9.Thuk td NST 10.Cckho nthukhc.
1.Ti nchothu t 2.Ti nchothuvbnnh thu cs h uNhn c 3.L phtr cb 4.Thut ho t ngx s ki n thi t 5.Vintr khnghonlaic a n cngoitr cti pcho a ph ng 6.Cckho nph,l phtheo quy nh 7.Cckho n nggpt ngu nc acnhn,t ch c trongvngoin c 8.Thuk td NS P 9.thub sungt NST 10.cckho nthukhctheo quy nh.
Cckho n thuphn chiatheot l ph n tr mgi a NST v ngnsch t nh.
1.thu GTGT(tr thu GTGThngnh pkh uv ho t ngs x ki nthi t) 2.thu thunh pdoanhnghi p(tr cc nv h ch tontonngnhvho t ngx s ki nthi t) 3.thu thunh p iv ing icthunh pcao 4.thu chuy nthunh pran cngoi 5.thut s d ngv nngnschc accDNNN. 1.thu chuy nquy ns d ng t 2.thu nh t 3.thu s d ng tnngnghi p 4.thu tinguyn 5.thu tiuth cbi tv ihngs nxu ttrong n cthuvovngm,kinhdoanhv tr ng, mtxa, t l phnchiadoUBNDt nhquy nh.
Cckho n thuphn chiagi a t nh,huy n, x
Phn cp Ngn sch nh n
QUY T TON NSNN
L P NSNN CHU TRNH
CH P HNH NSNN
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Chuong 5 - Ngan Sach Nha Nuoc

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Chuong 5 - Ngan Sach Nha Nuoc

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Generated by Foxit PDF Creator Foxit Software http://www.foxitsoftware.com For evaluation only.

Ngn sch nh n-c

trnh by: ch Nh n 6: Ngn Khang Ph m Qu c s

TL tham kho chnh

5.1. Khi nim, c im

5.1. Khi nim, c im

Khi nim NSNN (tip)

5.3. Thu NSNN

5.2. Thu NSNN ni dung

5.2. Thu NSNN Phn loi

Theo tnh cht pht sinh

Theo yu cu ng vin vn vo NSNN

Khi nim, c im Cc yu t cu thnh mt sc thu H thng thu v phn loi thu

Thu H thng hin hnh Vit Nam

nhn thay th)

5.2.1. Thu Cc yu t cu thnh

M c ch, ngh a c a lu t thu

5.2.1. Thu Cc loi thu sut

Thu sut: S tin np/1 n v i t-ng tnh

Thu sutly tin tng phn:

Ly tin: t ng dn ln theo ln ca i t-ng nh thu; Tng phn: t ng theo tng nc i khi s

khng Thu sut c nh: l-ng tnh thu thay i.

C n c Lu t thu TNCN 2008

Thu V d v cch tnh thu

theo thu sut lu tin

Cc loi thu sut? Tnh thu theo thu sut lu tin?

5.2.1. Thu phn loi thu

Theo tnh cht chuyn giao: xc nh ai l ng-i np

Theo i t-ng nh thu: nh trn g?

Thu khc ph v l ph?

5.2.4.Thu t hot ng kinh t

5.2.5. Thu t hot ng s nghip

5.2.6. Vay n v vin tr CP

Cc loi tri phiu chnh ph

Tn phiu kho bc: nh hn 1 n m , mc ch

5.3. Chi NSNN

N i dung chi NSNN

Chi tch l y Chi tiu dng Kinh t , y t , GD T, an ninh qu c phng

u t pht tri n, chi khc

5.3.1. Chi u t- pht trin

5.3.2. Chi th-ng xuyn

S khc nhau gi a chi u t- pht trin v chi th-ng xuyn?

Chi u t- pht trin:

Chi th-ng xuyn:

5.3.3. Chi tr n chnh ph

5.4. Cn i thu chi NSNN

Nguyn tc cn i thu chi NSNN

5.5 T chc h thng NSNN Vit Nam

H thng NSNN Nguyn tc qun l h thng NSNN Phn cp qun l NSNN

NGN SCH TRUNG NG

NGN SCH A PHNG

Ngn sch t nh v TP tr c thu c T Ngn sch huy n, qu n, th x, thnh ph thu c t nh

Ngn sch x, ph ng, th tr n

Nguyn tc QL h thng NSNN

Tp trung dn ch Cng khai minh bch Phn cng phn cp

Phn cp Ngn sch nh n

Phn cp NSNN: l gii quyt mi quan h gi a

Ni dung phn cp:

Cckho nthu 100%

Cckho n thuphn chiatheot l ph n tr mgi a NST v ngnsch t nh.

Cckho n thuphn chiagi a t nh,huy n, x

Phn cp Ngn sch nh n

QUY T TON NSNN

L P NSNN CHU TRNH