Professional Documents
Culture Documents
Những Nhân Tố Ảnh Hưởng Đến Thu NSNN
Những Nhân Tố Ảnh Hưởng Đến Thu NSNN
PUBLIC FINANCE
Topic:
Le Dan Thy..10279821
Le Hoang Viet..10302821
Tran Van Phuoc...10178081
Le Thi Minh Tam.10302811
Nguyen Bich Thao...10138541
Nguyen Ngoc Tram..10283411
Nguyen Dao Thuy Tien10302221
Class: IUH-BFB 6A
TABLE OF CONTENT
TABLE OF CONTENT...................................................................................... 1
INTRODUCTION .............................................................................................. 2
CHAPTER 1: STATE BUDGET AND REVENUE OF STATE BUDGET . 3
1.1.
1.1.1.
Concepts ......................................................................................... 3
1.1.2.
Characteristics................................................................................ 3
1.1.3.
Features .......................................................................................... 3
1.2.
1.2.1.
1.2.2.
1.2.3.
2.2.2.
Tax ................................................................................................ 10
2.2.3.
2.3.
2.3.1.
Results: ......................................................................................... 12
2.3.2.
No
Items
Final
account
2011
Final
account
2012
1st
Budget
estimate
2013
721,804
743,190
790,800
655,476
618,846
196,058
38,469
1,589
1,478
688,936
637,706
213,953
44,970
1,193
1,572
745,564
678,598
222,399
45,772
1,205
1,590
15,700
192,064
42,686
38,123
11,820
193,787
43,356
42,278
12,991
222,168
50,096
36,368
72
69
55
1
2
3
4
5
6
7
8
Registration tax
Value added tax
Domestic excise tax
Natural resources tax
10
81,406
72,028
74,300
11,201
12,680
11,654
36,630
10,341
51,230
8,198
66,966
15,205
Land rents
Miscellaneous revenues
Capital revenues (revenues from sale
of State - owned houses, land user
right assignment)
5,869
20,420
7,762
35,270
5,740
46,021
54,225
46,429
40,236
A
I
I.1
11
I.2
12
13
14
II
Grants
Brought forward revenues
Investment mobilizations under Point
8 Article 3 - The State budget Law
12,103
236,500
7,825
22,400
5,000
4,678
(Sources: The Ministry of Finance)
In general, the State budget revenues increased significantly from 2011 to 2013 (about
68,996 billion dong).
In 2011 and 2013, taxes accounted for 91.01% and fees, charges and non-tax
accounted for 8.98% in current revenue.
In 2012, the current revenue increased (about 33,460 billion compared to 2011), tax
took up 92.56%, due to the amount of fees, charges and non-tax occupied 7.44%.
Capital revenues decreased slightly from 54,225 (hold 7.51% of Stage budget
revenues) in 2011 to 40,236 (hold 5.08% of State budget revenues) in 2013.
Grants reduced gradually from 2011 to 2013 and accounted a very small proportion of
the State budget revenues (respectively 1.67%, 1.05%, 0.61%)
Causes
Although our country is facing many difficulties due to the economic crisis (debt
crisis in Europe in 2011-2012) but revenue of Vietnam still remain increasing
State has many instructions (such as number 02/CT-BTC Date 08/08/2013) to
monitor, evaluate and direct the tax system continuously, to promote the
revenue management, reduce losses, enhance inspection, handle tax debts in
accordance with law. In particular, coordinating with Ministry of Public
Security and Money Laundering Department of the State Bank to exchange
information, investigate and prosecute towards organized and individuals with
violations of deduction and refund of value added tax in a number of
enterprises, anti-transferring price, smuggling and commercial fraud.
General Department of Taxation has launched 15 major solutions with 36
detailed solutions to control thoroughly in the entire system. In May 2013, the
tax authorities inspected 54 714 enterprises, increasing total tax revenues
through inspection was 11717.3 billion, equal 104.7% over the same period.
The amount of tax payable to the government through inspection was 7786.5
billion, equal 127.2% over the same period.
6.00%
800,000
5.80%
700,000
5.60%
600,000
500,000
5.40%
400,000
5.20%
300,000
5.00%
200,000
4.80%
100,000
2011
721,804
618,846
5.89%
2012
743,190
637,706
5.03%
2013
790,800
678,598
5.42%
4.60%
2.2.2. Tax
VIE T NAM' S RE VE NUE S FRO M TAXE S 2011 -2013
Imp-Exp.tax (Bil.VND)
Domestic taxes (Bil.VND)
Taxes (Bil.VND)
F/a 2011
81,406
537,440
618,846
10
F/a 2011
10,341
26,289
11
(Oil)
2011
2012
2013
69,300
87,000
99,000
25.54%
13.8%
Density (%)
From 2011 to 2012, the oil increased strongly from 69,300 to 87,000, about 25.54%.
From 2012 to 2013, the oil went up slightly from 87,000 to 99,000, which was
equivalent to 13.8%. In general, we can see the oil rose in 3 years because Vietnam
has rich natural resources. In addition, the target in 2050 is using the effectiveness and
reasonability in order to create the stability revenues. So if the government exploits
well, we can receive much revenue for state budget. However, using natural resources
is the short-term way because natural resources have limited so the government should
find another natural resources to instead of oil.
2.3.
2.3.1. Results:
Administrative reforms in tax and customs continue to be strengthened, reducing time
declare and pay taxes for enterprises, thereby encouraging enterprises conduct online
tax declaration which create favorable condition to the taxpayer.
On the basis of the first 9 months working with local authorities , revenue 25,200
billion deficit in 2013, not including revenue - expenditure over the estimates ( 38 430
billion), 63 630 billion deficit . The last months of the year, with the drastic effort,
enhanced handling of tax debts, controlling the refund of VAT, the results of the total
estimated budget gained about 99 %, increased 16.000 billion compared to
Congressional report. In particular, the State Budget has collected 20,000 billion
dividends on state-owned enterprises and the retained earnings after deduction of
funds in accordance with law was about 42,500 billion, exceeding 3,300 billion
compared to Congressional reports. The local exceeded revenue estimates in the area
include: H Ch Minh, ng Nai, Bnh Dng, B Ra - Vng Tu, Vnh Phc.
Due to increasing budget revenues, the State ensures timely resources to meet the
needs of estimated expenditures, including expenditures to ensure welfare program
and funding sources to implement the basic salary increase policy (from 1,050,000
VND / month up to 1,150,000 VND / month) from 07.01.2013 and additional funding
for the prevention of natural disasters, epidemics. At the same time, Ministry of
Finance strengthened inspecting and supervising policies and handling problems
related to policy mechanisms.
State has implemented policies through preferential credit channel, including lending
LECTURER: Ph.D. VO VAN HOP
12
13
14
REFERENCES
1. CNG THNG TIN IN T B TI CHNH [Online] Avaible from:
http://www.mof.gov.vn/portal/page/portal/mof_vn [Acessed: 19th February
2014].
2. THANH TRA VIET NAM (2013) Nng cao hiu qu thanh tra thu gp phn
tng thu ngn sch nh nc. [Online] Available from:
http://thanhtravietnam.vn/vi-VN/News/diendanthanhtra/2013/12/32830.aspx.
[Accessed: 19th February 2014].
3. Congressional Budget Office, The Budget and Economic Outlook: Fiscal Years
2007 to 2016, Washington, DC:U.S Government Printing Office, 2006b
15