Thông tin tài liệu
14819 LV.ThS DHKTQD TRUONG DAI HOC KINH TE QUOC DAN TRUONG DHKTQD TT THONG TIN THU VIEN KIM THI HONG HOAN THIEN CHINH SACH TIEU THU • • THAN TRONG NU(')C CUA TAP DOAN CONG NGHIEP THAN • • - KHOANG SAN VIET NAM CHUYEN NGANH: KINH TE VA QUAN LY THUONG MAI MA NGANH: 8340410 LUAN VAN THAC SI QUAN LY KINH TE Ngu’d’i hinmg dan khoa hoc: GS.TS HOANG DUC THAN Ha Noi, Nam 2018 OAl HQC K.T.Q.D TT THONG TIN THUV1EN PHONG LIAN AN-TUL1EU L0I CAM DOAN ■> X Toi da doc va hieu ve cac hanh vi vi pham su trung thuc hoc thuat Toi < X X cam ket bang danh du ca nhan rang nghien cuu toi tu thuc hien va khong vi X X pham yeu cau ve su trung thuc hoc thuat Tac gia luan van Kim Thi Hong LO’I CAM ON Luan van duoc tac gia hoan thien tai Vien thuong mai va Kinh te quoc te, Truong Dai hoc Kinh te quoc dan dudi su hudng dan cua GS.TS Hoang Due Than Tac gia xin tran cam on cac thay, co Truong Dai hoc Kinh te quoc dan, dac biet la cac thay, co Vien Thuong mai va Kinh te Quoc te, cam on GS.TS Hoang Duc Than da tan tinh hudng dan hoc vien Tac gia xin tran cam on lanh dao va cac phong/Ban, can bo, chuyen vien cua Tap doan Cong nghiep Than - Khoang san Viet Nam Tac gia xin cam on gia dinh, ban be va nguoi than da tan tinh giup tac gia hoan luan van Tac gia xin chan cam on! Tac gia luan van tA Kim Thi Hong YEU CAU CUA HOI DONG DANH GIA LUAN VAN THAC Si • • • Ve: Nhung diem can siia chua bo sung triroc nop luan van chinh thiic cho Vien Dao tao Sau dai hoc * lanl7 Cam ket cua Hoc vien iCjCo A ••• .y ,/C/ izi? /c6^g C&Q X thai dam bao phat trien ben vung nganh than Cac chinh sach tieu thu than phai dong bo su dung than tiet kiem va hieu qua, dong bo vdi co che gia than va chinh sach thue phi doi vdi san pham than 3.3 KIEN NGHI VE DIEU KIEN THVC HIEN 3.3.1 Kien nghi vdi Chinh phu X - Ve thuc hien gia ban than cua TKV: Do gia than nudc thuc hien theo r luat gia, gia than the gidi giam manh chinh sach thue phi, chinh sach ve viec r \ lam thu hut thor mo tir cac nudc xuat khau than; Khi cac doanh nghiep nudc su dung nhap khau than vdi gia re thay cho than cua TKV dan den ton kho than cua TKV luon d muc cao cu the nam 2016, 2017 ton kho cua TKV d muc 810 trieu tan; thang dau nam 2018 ton kho than sach la 6,53 trieu tin Nguqc lai r gia than the gidi tang cac doanh nghiep su dung than tang mua than cua TKV, TKV khong co kha nang cung cap san luong tang dot bien - Ve hoan thien chinh sach phap luat: Doi vdi chinh sach phat luat ve thue, phi: De nghi Chinh phu hoan thien co r \ ? < che chinh sach phap luat ve phi, le phi de dam bao gia dich vu phu hop vdi co che thi trudng, theo chinh sach thue phi can xac dinh dai han tir 10 nam - 20 nam va muc thue va phi tuong duong vdi cac nudc khu vuc de nganh than chu dong viec dau tu dau tu cac md than Dong thai de nghi Chinh phu chi dao cac Bo nganh, UBND cac tinh xay dung chinh sach thue, phi doi vdi san pham than, khoang san phu hop, theo hudng xac dinh ro muc thu, thdi diem thu de TKV co the canh tranh duoc vdi than nhap khau, co dieu kien tang loi nhuan, co du nguon von r, X ’ doi ung va dau tu xay dung cac md than theo quy hoach phat trien nganh da duoc Thu tudng Chinh phu phe duyet x r i - Nha nudc can nhanh chong hoan thien cac che do, luat phap de tao mot khung phap ly on dinh cho hoat dong SXKD cua TKV theo co che thi trudng gan vdi dam bao an ninh nang luong quoc gia; Chinh phu cung can co nhung chinh sach 83 quan ly vi mo hieu qua, nhanh chong binh on nen kinh te nude, giam lam X A f ? X phat, tao tien de de cac doanh nghiep phat trien ben vung - Tang cudng vai tro quan ly cua Nha nude, dac biet la vai tro quan ly tren linh vuc khai thac va kinh doanh than Nghiem cam viec khai thac va kinh doanh than bira bai, dinh chi thu hoi giay phep hoat dong cua nhung don vi khong co chuc nang khai thac va kinh doanh than hoac kinh doanh khong thuc hien nghiem chinh theo luat phap Nghiem cam su hoat dong cua cac mb than tu nhan bat hop phap va cac dau nau buon ban than trai phep dang lam lung doan thi trudng; tao moi trudng kinh doanh than lanh manh, binh dang cho cac dom vi kinh doanh nganh than •» X - Nha nude cung can tang cudng cong tac kiem tra, giam sat khau mua than phuc vu san xuat cua cac don vi cong nghiep, co bien phap quy dinh cac don vi mua than cua cac don vi Tap doan Than Viec tang cudng cong tac kiem tra, giam sat khau mua than phuc vu san xuat cua cac don vi cong nghiep nay, se giup TKV quan ly tot hon thi trudng than, giup cac don vi nganh than rat nhieu cong tac tieu thu than r r x - Chap thuan kien nghi cua TKV ve viec dua mat hang than trd mat hang doc quyen nha nude; ■> - Kiem soat mot each chat che nhu cau cua cac ho tieu dung than duqc bao ho ve gia; - Kien toan bo may va tang cudng nang luc he thong tra, bao gom tra chuyen nganh khoang san va tra tren cac linh vuc tieu thu than dam bao cd hieu qua theo dung quy hoach, giam thieu ton that tai nguyen, thuc hien muc tieu tieu thu than theo dung quy dinh cua TKV ■» - Tang cudng trach nhiem cua to chuc, ca nhan viec quan ly, giam sat hoat dong khoang san va thuc hien hoat dong khoang san theo nguyen tic bat ky su vi pham nao doi vdi quy dinh cua phap luat linh vuc khoang san deu phai co to chuc, ca nhan chiu trach nhiem chinh - Chi dao cac dia phuomg viec nghiem tuc chap hanh cac quy dinh quan tai nguyen va kiem soat chac che tinh trang khai thac va tieu thu than lau; 84 - Tiep tuc chi dao Bo Cong Thuong hoan thien ban Quy hoach nganh than nhung nam tiep theo; - Dua nhung chinh sach can thiet va to chuc thuc hien mot each dong bo, kip thdi chien luge xuat nhap khau than; •> a r ~ - Ban hanh nhung chinh sach, quy dinh cu the nham ho trg va khuyen khich A nganh than dau tu vao viec khai thac va su dung cong nghe mdi; r a - Ban hanh nhung uu dai ve chinh sach tai chinh va tin d ung doi vdi hoat dong dau tu cua TKV; - Chi dao cac Bo ban nganh lien quan nhanh chong quy hoach phat trien nhung khu vuc khai thac than mdi; 3.3.6 Kien nghi van de xuat nhap khau than Tir mot nude xuat khau Viet Nam trd nude nhap khau vdi quy mo cang ldn (xem phu luc 1) r r r a a ? Ket qua can doi cung cau than hien cho thay, nhu cau nhap khau than cho cac ho tieu thu nude (dac biet la cho san xuat dien) nhung nam tdi rat ldn: Nam 2017 khoang 11,7 trieu tan (cho san xuat dien khoang 4,3 trieu tin), nam 2020 khoang 40,2 trieu tan (cho san xuat dien khoang 25,1 trieu tan), nam 2025 khoang 70,3 trieu tan (cho san xuat dien khoang 57,6 trieu tan), nam 2030 khoang 102 trieu tan (cho san xuat dien khoang 86,6 trieu tan) Day la mot thach thuc rat ldn cho nen kinh te viec dap ung du nguon than cho cac ho tieu thu r r nude, dac biet la cho san xuat dien, neu khong co giai phap lau dai viec tim kiem nguon than nhap khau Vdi nhiem vu dugc Thu tudng Chinh phu giao tai quyet dinh 403/QD-TTg 14/03/2016 thi TKV la dorn vi chiu trach nhiem chinh ve cung cap than khai thac nude va lam dau mdi, phoi hgp vdi cac doanh nghiep ngoai tap doan ft A nhap khau than de dap ung nhu cau nude Trong qua trinh thuc hien cac quy hoach, Chinh phu va Bo Cong Thuorng da la than cho dien va sau nam 2020 phai nhap khau than vdi khoi lugng ldn De dam bao an ninh nang lugng quoc gia Thu tudng Chinh phu da chi dao Bo Cong Thuong 85 lap Ban chi dao nhap khau than, theo Bo Cong Thuong da co quyet dinh so 2745/QD-BCT 24/8/2016 ve viec lap Ban chi dao va To cong tac ve nhap khau than cho cac du an nhiet dien dot than Vdi loi the TKV la don vi kinh doanh than ldn va lau nam nhat nganh than, am hieu thi trudng tieu thu va cung cap than, co nguon luc ve nhan luc, tai r X •> 7 chinh, co sd tang kha tot de trien khai cong tac nhap khau than Tap doan Cong nghiep Than - Khoang san Viet Nam (TKV) thuc hien chuc nang chu dong nhap •> r \ khau than TKV trudc het dap ung nhu cau cua cac nha may dien su dung than nhap khau minh lam chu dau tu, dap ung nhu cau cua cac ban hang theo hop dong r \ cam ket va dap ung nhu cau cung ung than pha tron va phuc vu kinh doanh than Dieu co the thay TKV dong vai trd quan nhat dinh cong tac nhap khau than Hien nay, Nha nudc ta da co chinh sach quy dinh ve kiem soat xuat nhap f 7 than, nhien chinh sach xuat nhap khau than va thi trudng khong on dinh De kiem soat cong tac xuat nhap khau than duoc chat che, Nha nudc can dua chinh sach: - Nha nudc soat luat dinh, ban hanh nhung quy dinh ve xuat nhap khau than co tinh canh tranh, thuan lqi hon cho doanh nghiep Nha nudc can co nhung chinh r x sach dieu chinh thue, phi tuong duong vdi cac nudc khu vuc de canh tranh giu vung thi trudng va nang luc san xuat cung nhu de dam bao lqi ich hai hoa giua nop ngan sach, lqi nhuan de dau tu phat trien nganh Than Dac biet, doi vdi viec xuat khau than chat luong cao, hien da xac dinh duoc cac chung loai than r x r r nudc chua dung het, Nha nudc can xem xet quyet dinh sdm viec cho xuat khau de qua, cho phep TKV xuat nhap khau cac chung loai than phu hop thi trudng TKV quyet dinh TKV san xuat than uu tien cung ung than cho thi trudng nudc va r x tu quyet dinh lua chon cac chung loai ma thi trudng nudc khong co nhu cau 86 •> y •> f de xuat khau Cac co quan quan ly nha nuoc khong nen can thiep bang bien phap hanh chinh vao viec xuat hoac nhap khau than ■» r •> - Phat trien xuat khau than tren co so khai thac hop ly tai nguyen thien nhien, han che nhiem moi truong va can kiet tai nguyen, nang cao kha nang dap ung cac quy dinh va tieu chuan mdi truong cua hang hoa xuat khau - Phe duyet danh sach cac don vi dau mdi duqc giao nhiem vu nhap khau than va co chinh sach nhap khau than phu hop de cac don vi duoc giao nhiem vu chu dong tim nguon, dam phan va ky hop dong vdi cac doi tac nude ngoai Dac biet la X A ? X chu dong dau tu xay dung co sd tang phuc vu viec nhap khau than dai han ve Viet Nam theo Quy hoach Hien nay, Chinh phu da chi dao, tang cudng nhap khau than de bu lai cho phan ' thieu hut than nude va de du cho viec tieu thu chu khong dinh huong la tang curing nhap khau than de pha tron than nude va giam luqng ton kho cho TKV Gia than nude van cao hon than nhap khau, chat luqng than nhap khau vuqt troi hon than nude thi tuong lai gan, TKV van se hoat dong X F chu yeu theo huong nhap khau - kinh doanh Do vay, Nha nude can dua quy dinh cho viec nhap khau than cua Viet Nam Chinh phu va cac bo, ban, nganh dieu hanh cung cau cua thi truong than Viet , r \ Nam, uu tien su dung than nude san xuat; dong thrii, sdm phe duyet tai co cau nganh Than giai doan 2016-2020 theo Quyet dinh 58/2016/QD-TTg cua Thu tudng Chinh phu cung nhu dua co che, chinh sach de nganh Than cd sue canh tranh tren thi truong khu vuc 87 KET LUAN Trong nen kinh te thi truong canh tranh gay gat nhu hien nay, van de day manh cong tac tieu thu than d nude la mot nhung van de mang tinh chat song cua TKV Hoan thien chinh sach tieu thu than d nuoc cua TKV se tao dieu kien cho san xuat kinh doanh cua TKV phat trien va tao doanh thu, loi nhuan cang cao, giup cho doi ngu can bo cong nhan vien chuc co muc thu nhap khong ngimg tang len va tir giup cho TKV tai dau tu san xuat, kinh doanh co hieu qua Day manh hoat dong tieu thu than la muc tieu vo cung quan cua cac don r B r r r vi san xuat kinh doanh cua TKV hien nay, no anh huong true tiep den chien lune va r ke hoach cua TKV Day la nhung nhan to anh hudng true tiep den su bai cua r r r A nhieu don vi Vi vay viec day manh hoat dong tieu thu than la nhung van de ma TKV muon ? A A ton tai va phat trien deu phai quan tam thudng xuyen Qua viec phan tich tong quat tinh hinh hoat dong tieu thu than va ket qua kinh doanh than cua TKV, ta thay rang TKV da cd nhieu co gang va chuyen bien tich cue viec quan ly, to chuc lao dong Hay noi each khac, TKV da co each nhin r r a nhan cac van de mot each toan dien va tir hoach dinh cac muc tieu trudc mat va lau dai cho TKV Tuy nhien, ben canh do, TKV nhimg ton tai, han che viec ban hanh cac chinh sach cong tac tieu thu than d nude Do do, vdi mong muon nd luc dua TKV cang phat trien, chung tdi da va dang thuc hien, dong thdi tiep tuc tim kiem them mot sd chinh sach mdi nham cai tien cong tac thuc day tieu thu san pham than d nude thdi gian tdi Day dong thdi cung la mot nhung muc tieu ma TKV quyet tam thuc hien nam chien luge phat trien lau dai cua TKV, giai doan 2018-2023 r Tren co sd xac dinh rd muc tieu, doi tugng nghien cuu cung vdi viec su dung phuong phap luan va phuong phap nghien cuu phu hop, luan van da giai quyet dugc nhung noi dung co ban sau: r a - He thong hoa dugc nhung ly luan co ban ve chinh sach tieu thu than hoat dong kinh doanh cua TKV 88 - Luan van da di sau vao phan tich chinh sach tieu thu than nuoc cua TKV Chi duoc nhung uu nhugc diem va nhung ton tai cua nhung chinh sach giai doan hien - Tir nhung ly luan da tong hop va thuc trang cua chinh sach tieu thu san pham than cua TKV giai doan hien nay, luan van da dua duoc cac giai phap, kien nghi va de xuat nham hoan thien chinh sach tieu thu cua TKV; qua gop phan nang cao hieu qua cua nhung chinh sach thai gian tdi r y - He thong hoa cac cong trinh nghien cuu ve tieu thu than, cac quy dinh, quy < r r o y y che, chinh sach tieu thu, tir rut mot so van de ly luan ca ban ve tieu thu than va r mot so bai hoc kinh nghiem tham khao cho Viet Nam r r y - He thong hoa ca sd va thuc tien ve tieu thu than, ket hop vdi cac phan tich, danh gia ve tieu thu than cung nhu cac chinh sach tieu thu than Tir cho thay, tieu thu than nudc cua TKV chua dugc chu Chinh sach thue, phi doi vdi than ton tai nhieu bat cap, dieu la nguyen nhan gay nen kho khan cho cong tac tieu thu than cua TKV - Cac giai phap hoan thien chinh sach tieu thu nudc dugc dua luan van dam bao can cu khoa hgc, cd tinh kha thi, gan vdi timg chu the (Nha nudc,TKV, doanh nghiep khai thac) va tac dong tdi cac doi tugng thu hudng cd lien r quan den khai thac than - Cac tinh toan minh hga dua luan van mac du chua xem xet het mot r r i r so tinh hudng cd the phat sinh thuc te khai thac, tieu thu cua doanh nghiep nhung cd vai trd khang dinh cho tinh kha thi cua cac giai phap hoan thien chinh sach tieu thu than nudc cua TKV de xuat luan van - De xuat mot so kien nghi doi vdi Nha nudc, chinh quyen dia phuang va TKV giai quyet cac van de lien quan de thuc hien cac chinh sach tieu thu than d nudc - Da hoan cac nhiem vu nghien cuu va dat dugc muc tieu de Phuomg phap nghien cuu da su dung la hgp ly, dam bao ket qua dat dugc la tin cay Cac chinh sach tieu thu than d nudc cua TKV da de xuat co can cu khoa hgc va tinh kha thi Ket qua nghien cuu cd y nghia khoa hgc va thuc tien DANH MUC TAI LIEU THAM KHAO Ban Ke hoach - TKV (2014-2018), Bao cao ke hoach hang nam Ban Ke toan, thong ke - TKV (2014-2018), Bao cao thong ke hang nam Ban Kinh doanh than - TKV (2014-2018), Bao cao thi truong hang nam Dang Dinh Dao, Hoang Due Than (2012), Giao trinh Kinh te Thuong mai Nha xuat ban Dai hoc Kinh te Quoc dan Doan Huy Binh (2018), Giai phap thuc day tieu thu than cua Cong ty Che bien than Quang Ninh - TKV r , a t r Dong Thi Bich (2017), Nghien cuu giai phap kinh te giam ton that than khai thac ham Id d mo than thuoc Tap doan Cong nghiep Than-Khoang san Viet Nam Hoang Due Than (2018), Giao trinh Kinh doanh thuong mai Nha xuat ban Dai hoc Kinh te Quoc dan Nguyen Hanh Chi (2015), Tinh hinh tieu thu than the gidi va Viet Nam: Kho khan nhimg tiem an nhieu co hoi Tap chi Trudng Quan tri Kinh doanh - Vinacomin, thang 11/2015 Nguyen Thanh Do va Nguyen Ngoc Huyen (2007), Giao trinh Quan tri kinh r r r doanh Nha xuat ban Dai hoc Kinh te Quoc dan 10 Nguyen Thira Loc, Tran Van Bao (2017), Giao trinh Quan tri doanh nghiep thuong mai Nha xuat ban Dai hoc Kinh te Quoc dan 11 Phong Thong ke - Ban Ke toan, TKV (2014-2017), Bao cao thong ke hSng nam 12 Tap doan Cong nghiep Than - Khoang san Viet Nam (2011), Phe duyet quy hoach phat trien nganh than Viet Nam, giai doan 2011-2020 13 Tap doan Cong nghiep Than - Khoang san Viet Nam (2014-2017), Bao cao tong ket nam 14 Tong cue thong ke (2017), Nien giam thong ke 15 Tran Trung Dung (2018), luan van “Giai phap md rong thi trudng giai doan 2018-2020 cua Xi nghiep Than Nha Trang - Cong ty CP Than Mien Trung 16 Trang web: http://www.dantri.com.vn /Than nude ton kho ldn van nhap khau, Bo Cong Thuong noi gi? Ngay 17/04/2018 17 Trang web: http://chinhphu.vn /San luong tieu thu than tang cao nhat nhieu nam, 06/06/2018 Phu luc - Than nhap khau nam 2015-2017 2015 SO Khoi luong Gia 2016 Khoi Gia den 15/12/2017 Khoi luong Gia TT Nguon nhap (t) USD/t Gia tri USD luong (t) USD/t Gia tri USD (t) USD/t Gia tri USD Indonesia 1.811.828 58.4 105.889.631 2.473.113 46.7 115.601.986 5.637.197 65,33 368.252.760 1.275.787 92.5 117.986.664 2.111.518 87.6 185.058.810 3.263.701 129,68 423.226.128 Australia Russian 1.211.212 73.5 88.969.359 2.089.077 69.1 144.313.615 2.338.665 100,24 234.437.419 China 1.031.588 66.9 68.997.069 810.308 119.5 96.804.043 779.906 165,59 129.142.901 South Africa 333.980 49.5 16.540.313 210.486 60,49 12.732.404 Malaysia Cong 153.956 55.1 8.484.451 115.320 47.3 5.454.383 217.619 48,91 10.643.742 5.717.806 71,8 410.628.196 11.710.489 52.7 617.518.275 12.447.574 94,67 1.178.435.354 Tumitin 1/2019 Document Viewer Turnitin Originality Report Processed on: 04-Jan-2019 19:02 +07 ID: 1061458034 Word Count: 47208 Submitted: luan van By Thi Hong Kim Similarity by Source Similarity Index 14% include Quoted mode: [quickview (classic) report Internet Sources: Publications: Student Papers: excluding matches < 30 words ▼ 13% 6% 8% download print ▼ 2% match (Internet from 22-Nov-2018) https://luatvietnam.vn/con q-nqhiep/quyet-dinh-403-qd-tt q-thu-tuonq-chinh-phu-103766-dl.html
Ngày đăng: 03/04/2023, 21:54
Xem thêm:
