Nghiên cứu quản lý ngân sách nhà nước từ hoạt động khai thác than trên địa bàn tỉnh quảng ninh theo hướng phát triển bền vững tt tiếng anh

MINISTRY OF EDUCATION AND TRAINING HANOI UNIVERSITY OF MINING AND GEOLOGY NGUYEN THI THUY HUONG RESEARCH ON THE MANAGEMENT OF THE STATE BUDGET FROM COAL MINING OPERATIONS IN QUANG NINH PROVINCE TOWARDS SUSTAINABLE DEVELOPMENT Major: Economic Management Code: 9.31.01.10 SUMMARY OF PH.D OF ECONOMICS DISSERTATION Hanoi - 2019 Venue of completion: Hanoi University of Mining and Geology Scientific Supervisor: Assoc Prof PhD Do Huu Tung Reviewer 1: Prof PhD Nguyen Ke Tuan Reviewer 2: Assoc Prof PhD Nguyen Van Dinh Reviewer 3: Assoc Prof PhD Nguyen Trong Hoan The thesis will be defended at the Board of Examiners of Hanoi University of Mining and Geology at on (date) , 20 , (time) The dissertation could be found at: National Library of Vietnam Library of the Hanoi University of Mining and Geology INTRODUCTION Rationale Coal mining and processing is a heavy industry with high economic value and in Vietnam, localities with a large amount of coal reserves like Quang Ninh have more potential to grow and improve the levels of income and living standards (At present, there is a huge coal mining and processing area in Quang Ninh province, spreading across such localities as Dong Trieu, Uong Bi, Hoanh Bo, Ha Long and Cam Pha, including 24 open-cast mines/ surface mines and 49 pit mines) However, besides the great benefits for economic development and national energy security, the exploitation, processing and use of coal also triggers adverse impacts on the environment, ecology, and society Therefore, this industry is not only under the management of Quang Ninh administration but also under a tight and effective macroeconomic policy enforced by the ministries and administrations at all levels In fact, over the latest years, in Quang Ninh province, the coal mining process has directly changed the surrounding environment, broken the natural balance, and caused environmental pollution Industrial waste water from coal industry pollutes surface water, affecting rivers, streams, and lakes in coastal areas For groundwater sources, due to excavation and exploitation, freshwater aquifers such as some irrigation reservoirs in Dong Trieu area are degraded and depleted, which affects the quality of water for agricultural production The air quality of mining areas is being polluted due to dust, toxic gases, explosive gases, and noise, etc Consequently, pollution from the mining industry greatly influenced the activities of other economic sectors The problem of leakage of coal resources in underground mining is still very large, only leakage due to technology gap are about 25%, including the losses due to other causes can be up to 40% of geological reserves In addition, many social issues also appear along with the development of coal mining activities in the province Labor safety issues are not really guaranteed; workers' life in the industry are gradually improving but still at a low level; the pervasiveness of the industry to the development of other social issues (such as education, health, ) is not high Therefore, the development of the coal industry in a sustainable manner is an urgent issue that Quang Ninh province has been raised and concerned over the past years with key issues, such as efficient extraction, processing, and use, problems of environmental pollution and reconstitution due to extracting and processing, job creation and social responsibility implementation in the coal region, etc Among the policy solutions to ensure the development of the coal industry in a sustainable manner by the Quang Ninh provincial government, the solution on managing the state budget for coal is important, because of the following reasons: - The primary strategy of coal mining companies is profit maximization, so they often overlook sustainable development goals If there is no state and local management of mining activities, the sustainable development goals are difficult to be achieved - As one of the state management tasks for the coal industry, the management of the state budget from coal mining activities contributes to the orientation of activities of coal mining enterprises according to the approved local development plans - The management of the state budget from coal mining activities contributes to generating revenues for the state budget, thereby creating a financial source for return investment to ensure conditions for the development of mining activities in a sustainable way As mentioned, although coal mining companies must ensure the implementation of the regulations and principles of economic development and environmental protection, businesses often will not be very interested in environmental protection Many businesses pretend to participate in waste treatment or have no resources to implement this process systematically that can ensure consistency throughout the region and local communities Therefore, investment from the local government plays an important role - Besides, the management of state budget from coal mining activities also contributes to financing for investment in social issues, such as developing human resources for coal industry and other conditions to ensure the social and economic life of the people in the coal mining areas In recent years, the management of state budget from coal mining activities in Quang Ninh province has not been completed; the effectiveness of managing revenue sources and spending activities is not high, which averts the comprehensive objectives of sustainable development for coal mining In the coming time, when the adverse changes from the market are forecasted to make the coal industry less profitable and sustainable, it’s necessary to conduct research and find solutions to improve the state budget management from coal mining activities in the province Stemming from the above-mentioned practical requirements, the author has selected the topic: "Research on the management of the State budget from coal mining operations in Quang Ninh province towards sustainable development" The main objectives of this study are to find major solutions with scientific and practical bases to improve the state budget management from coal mining activities in Quang Ninh province, thereby contributing to promoting the development of the local coal industry towards sustainable development The overall purpose and objectives of this study 2.1 The overall purpose Studying this content, the thesis aims to base on the theory and analysis of the situation of state budget management from coal mining activities in Quang Ninh province to propose orientations and solutions to complete the management process The proposed solutions will help ensure the sustainable development objectives of the coal industry in the province in the future 2.2 Main research objectives To accomplish the above goal, the thesis research process aims to implement the following tasks: Firstly, the study will provide a literature overview of research issues related to the following topics: public finance, public assets, sustainable development of economic sectors and coal mineral industry, the status of state budget, and state budget management procedures Through the analysis of domestic and foreign documents, the thesis will produce a synthesis of what research questions have been answered and identifies the research gaps that this study will try to fill in Second, the study will determine the theoretical framework for research on state budget management from coal mining activities towards sustainable development In particular, this thesis will be focusing on clarifying: concepts, objectives, principles, evaluation criteria, content, and factors affecting this management Thirdly, the dissertation will synthesize and analyze the sustainable development processes that some other countries and some other localities in Vietnam have experienced to draw lessons for Quang Ninh province in managing the state budget from coal mining activities Fourth, this study will analyze the status of coal mining activities towards sustainable development in Quang Ninh province Fifthly, from the theoretical issues that have been clarified, the thesis will analyze the situation of state budget management from coal mining activities in Quang Ninh province towards sustainable development Thereby, the thesis will evaluate to highlight the shortcomings, limitations and causes of shortcomings and limitations in the state budget management from coal mining activities in the province Sixthly, on the basis of the conclusions from practical analysis, the thesis will propose orientations and solutions with scientific and practical bases to improve the management of state budget from coal mining activities in Quang Ninh province towards sustainable development Research questions To accomplish the research goal, the thesis will focus on research and answer the following questions: - What is the content of state budget management from coal mining activities towards sustainable development? - How is the status of state budget management from coal mining activities in Quang Ninh province in the direction of sustainable development in the period of 2010-2017? What are the shortcomings and limitations? What causes those weaknesses? - What measures should be taken to improve the state budget management from coal mining activities in Quang Ninh province in the direction of sustainable development in the coming time? Research subject and scope of this study 4.1 Research subject This dissertation examines the state budget management from coal mining activities in Quang Ninh province towards sustainable development 4.2 Scope of this study - Content: The research focuses on investigating the management of the state budget from coal mining activities in Quang Ninh province in the direction of sustainable development according to the state budget management cycle mainly under the perspectives of the administrations at all levels, from the central to local governments - Site: The study is conducted in Quang Ninh province - Time: The author collected secondary data in the period of 2010-2017 and primary data collected from January 2018 to April 2018 Proposals and solutions proposed in this study are applicable from 2025 to 2030 Scientific significance and practical value of research results 5.1 Achievements and new contributions of the study Firstly, the dissertation was built on the legal documents, especially the State Budget Law of 2002, 2015, as well as the characteristics of the coal industry and the management of the state budget for coal mining activities, to develop the specific content of state budget management from coal mining activities towards sustainable development Specifically, the content of this management procedure still includes estimating, executing estimates, settling and inspecting, monitoring and supervising budget revenues and expenditures that has been built specifically for coal mining activities Secondly, the dissertation develops its own set of criteria used to assess the state budget management from coal mining activities towards sustainable development based on the objectives and contents of this management work Thirdly, the dissertation evaluates and highlights the shortcomings and limitations in the state budget management from coal mining activities in Quang Ninh province that follows the direction of sustainable development in the period of 2010-2017 These are new conclusions, never published in any research Fourth, the thesis has proposed new solutions, focusing on completing shortcomings, limitations, causes of shortcomings and limitations pointed out in the state budget management from coal mining activities in Quang Ninh province towards sustainable development in the period of 2010-2017 With the above research results and new contributions, the dissertation is the first project to assess the state budget management in particular for the coal mining industry of Quang Ninh province in the period of 2010-2017 The proposed solutions are new and updated, assessing the actual situation in Quang Ninh province in the present and in the future 5.2 Scientific significance The study adds and clarifies the research framework on state budget management from coal mining activities towards sustainable development based on the system of legal documents and overview of previous domestic and foreign studies on this problem, namely: Firstly, 04 contents of state budget management from coal mining activities towards sustainable development are identified, including: (i) Budget revenue and expenditure estimations from coal mining activities; (ii) Complying with state budget revenue and expenditure estimates from coal mining activities; (iii) Settlement of state budget revenues and expenditures from coal mining activities; (iv) Inspecting and monitoring state budget revenues and expenditures from coal mining activities Secondly, the study has built a system of criteria to evaluate the state budget management from coal mining activities towards sustainable development Thirdly, the dissertation analyzes the impact of three factors on state budget management from coal mining activities towards sustainable development, including: (i) Macro-environmental factors; (ii) Factors belonging to local and local governments; (iii) Factors belonging to coal mining enterprises and budget users 5.3 Practical values of research results The dissertation evaluates the achievements, shortcomings, and limitations of the state budget management from coal mining activities in Quang Ninh province towards sustainable development in the period of 2010-2017 The study provides some solutions to the state budget management from coal mining activities in Quang Ninh province towards sustainable development until 2025 Therefore, the results of the study can be used as references for agencies to plan and implement state budget management practices for coal mining activities in general in Quang Ninh province in particular At the same time, the dissertation can also become a reference for further research on this issue The layout of the dissertation In addition to the introduction, conclusion, table of contents, abbreviations list, list of references, appendices, the dissertation is structured in 04 chapters: Chapter 1: Overview of research projects related to the dissertation topic Chapter 2: Rationale and practical experience on state budget management from coal mining activities towards sustainable development Chapter 3: Analysis of the status of state budget management from coal mining activities in Quang Ninh province towards sustainable development Chapter 4: Direction and solutions to complete the state budget management from coal mining activities in Quang Ninh province towards sustainable development Chapter OVERVIEW OF LITERATURE RELATED TO THE DISSERTATION TOPIC 1.1 Overview of published studies related to the dissertation topic 1.1.1 Overseas studies 1.1.1.1 Studies related to public finance, public assets, public financial management, and public asset management: projects 1.1.1.2 Studies related to sustainable development of economic sectors and coal mining industry a) Studies on sustainable economics and sustainable development: projects b) Studies on resource economics and mine economics: projects 1.1.1.3 Studies related to the state budget and state budget management: projects 1.1.2 Studies in the country 1.1.2.1 Studies related to public finance, public assets and state budget management: projects 1.1.2.2 Studies related to sustainable development of economic sectors and coal mining industry a) Theoretical studies of sustainable development: works b) Studies on sustainable development in the field of mineral resources and coal mining: projects 1.1.2.3 Studies related to the state budget and state budget management: 10 projects 1.2 The conclusions are drawn from an overview of research related to the topic 1.2.1 The contents were agreed in the published works that the thesis can inherit and develop 1.2.1.1 For group of studies abroad Overall, the author has not encountered any research on sustainable development of coal industry, especially the state budget management for coal mining activities towards sustainable development in Vietnam as well as in any region In the opinion of some experts, there is a literature gap in this field, which the author will try to fill in through this research 1.2.1.2 For the group of studies in the country Research efforts conducted by domestic authors are summarized in the following main points: - Concepts, functions, principles of sustainable development; - Sustainable development of some areas: sustainable development of economy, humanitarian development, sustainable development of environment and technology, sustainable development of culture; - Develop management mechanisms and policies for coal mining activities so that exploitation activities are always under the control of managers - Develop a set of sustainable development indicators for Vietnam's mining industry - Research the management of state budget revenues and expenditures in a number of regions and localities across the country, in which there are a number of separate research projects for a certain field (such as health, higher education), but there have no separate studies for the coal industry 1.2.2 The problems have not been studied in the literature Besides, the aforementioned rich documentation system still has some shortcomings and differences compared with the author's thesis: - No research has focused on the management of the state budget for a specific economic sector towards sustainable development - There have been some studies on the state budget management of the localities, but these studies focus on the state budget management in general of the localities and the contents of these studies are not deeply focused on the state budget management for a specific sector or field - Recently, the State Budget Law and many new state programs and policies regulating the coal industry have been greatly impacting the development of coal mining activities, especially in the locality where coal reserves are available as much as Quang Ninh, making further research necessary 1.2.3 Main topics that the dissertation will focus on: It can be affirmed that the dissertation topic is selected as "Research on the management of the State budget from coal mining operations in Quang Ninh province towards sustainable development" is completely new and not duplicated Thus, in order to achieve the research objectives, the dissertation focuses on researching and solving the following main issues: Firstly, based on the theoretical and practical basis of the state budget management, build a theoretical basis for state budget management from coal mining activities at the provincial level towards sustainable development Secondly, clarify the status of coal mining activities in Quang Ninh province towards sustainable development Thirdly, analyze and evaluate the status of state budget management from coal mining activities in Quang Ninh province in the direction of sustainable development in the period of 2010-2017 From there, point out the strengths and weaknesses, explain the causes of weaknesses in this management, and create a basis for proposing complete solutions Fourthly, propose directions and solutions to improve the state budget management from coal mining activities in Quang Ninh province in the direction of sustainable development for the period of 2018-2025, with an projection to 2030 Conclusion chapter In chapter 1, the dissertation has categorized domestic and foreign research projects related to the dissertation topic into 03 groups: (i) Studies related to public finance, public assets and governance public financial and asset management; (ii) Studies related to sustainable development of economic sectors in general and coal/mineral industry in particular; (iii) Staterelated studies regarding state budget management On the basis of analyzing and commenting on the research projects that have been approached, the author has gained important knowledge on the dissertation topic Among the research projects accessible there are many studies closely related to the thesis, and the results of these works are very important for the thesis to inherit and develop research direction for this dissertation Based on the content and results of the research projects related to the dissertation, the author found that there are still some issues that need to be studied such as: coal mining in a sustainable way, the topic of managing the state budget for sustainable coal mining activities (concepts, contents, evaluation criteria, influencing factors, ) Chapter RATIONALE AND PRACTICAL EXPERIENCE ON MANAGEMENT OF STATE BUDGET FROM COAL MINING ACTIVITIES FOLLOWING FOR SUSTAINABLE DEVELOPMENT 2.1 Overview of the State budget 2.1.1 Concepts and characteristics of the State budget 2.1.1.1 Concept of State budget The State Budget Law No 01/2002 / QH11 passed by the National Assembly on December 16, 2002 stipulates that the state budget is all state revenues and expenditures managed and implemented by the competent state agency in one year to ensure the performance of functions and duties by the State 2.1.1.2 Characteristics of the State budget 2.1.2 State budget system The state budget system is consisted of different levels of administrations that have an organic relationship with each other in the process of implementing the revenue and expenditure tasks of each budget level State budget Provincial and city budgets directly under the central government (provincial budget) Union budget Budget of districts, towns and cities directly under the province (district budget) Local budget Budget of communes, wards and townships (commune budget) Figure 2.1: Vietnam State budget system Source: State Budget Law 2015 2.1.3 Classification of state budget management The classification of state budget management is the delimitation of the scope, responsibilities, and powers of local state agencies in the process of managing and administering the state budget 2.1.4 The role of the State budget - A tool to mobilize financial resources and ensure the spending needs of the state - A tool for macroeconomic regulation 2.2 Coal mining activities in the direction of sustainable development 2.2.1 Concept of coal mining activities towards sustainable development 2.2.1.1 Coal mining activities a) Concept of coal mining activities b) Characteristics of coal mining activities c) The role of coal mining activities 2.2.1.2 Coal mining activities in the direction of sustainable development a) Concept and nature of sustainable development Sustainable Development is the development that meets the requirements of the present, but does not hinder the demand and living conditions of future generations on the basis of harmonious economic and social development to constantly improve the quality of human life Sustainable Development emphasizes on the harmonious development of three pillars that are the components of sustainable development: Economy - Society - Environment b) Definition of coal mining activities towards sustainable development Coal mining activities towards sustainable development are the ones that promote sustainable economic growth of the coal industry, at the same time increasing social justice and protecting natural landscapes and the environment 2.2.2 Characteristics of coal mining activities in the direction of sustainable development - Sustainable coal mining activities are the development of economic control, ensuring the quality of growth - Sustainable coal mining activities aim to balance and harmonize economic, social and environmental aspects, between short-term and long-term goals and benefits in the development process - Sustainable coal mining activities require high responsibility and fairness of benefits for entities involved in coal mining activities - Sustainable coal mining activities are based on appropriate principles, thoroughly understood and strictly followed in the development process 2.3 Managing the state budget from coal mining activities towards sustainable development 2.3.1 The concept of managing the state budget from coal mining activities towards sustainable development - State budget management is the process of applying management tools and methods to create and use monetary funds of the state government at all levels to serve the implementation of national and local socio-economic objectives - Management of state budget from coal mining activities towards sustainable development is the process of provincial government to apply management tools and methods to mobilize budget revenues according to the law from coal mining and use That budget is invested again to ensure sustainable development in the economic, social, and environmental aspects of the locality, especially in areas where coal mining activities take place 2.3.2 The goal of managing the state budget from coal mining activities towards sustainable development - Ensuring the implementation of the budget law in coal mining activities - Ensuring the implementation of sustainable development objectives in coal mining activities 2.3.3 Principles to manage the state budget from coal mining activities towards sustainable development budget year, thereby drawing the advantages, disadvantages and lessons learned for the budget cycles Next book 2.3.5.4 Inspecting, examining and supervising state budget revenues and expenditures from coal mining activities - The agency responsible for implementation - Purpose of inspection, inspection and supervision - Contents of inspection, inspection and supervision - Forms of inspection, examination and supervision of the implementation of budget revenues and expenditures 2.3.6 Criteria for evaluating the management of the state budget from coal mining activities towards sustainable development 2.3.6.1 Group of criteria for evaluating the implementation of the budget law in coal mining activities a) Group of criteria for estimating budget revenues and expenditures from coal mining activities: suitability, feasibility and flexibility b) Group of criteria for assessing budget revenue and expenditure estimates from coal mining activities - Group of criteria for evaluating budget revenues from coal mining activities - Group of criteria for budget expenditure evaluation for sustainable development of coal mining activities c) Group of criteria for evaluating, inspecting and monitoring the implementation of budget revenues and expenditures from coal mining activities 2.3.6.2 Group of criteria to evaluate the effectiveness, efficiency, appropriateness of managing the state budget from coal mining activities towards sustainable development a) Effectiveness of management b) Effectiveness of management c) The appropriateness of management 2.3.6.3 Group of criteria for evaluating coal mining activities in the direction of sustainable development a) Group of criteria for economic evaluation b) Group of criteria for social assessment c) Group of criteria for environmental assessment 2.3.7 Factors affecting the management of the state budget from coal mining activities towards sustainable development 2.3.7.1 Factors belong to local conditions and local government First, the socio-economic development strategies of the local government Second, local natural conditions Thirdly, the status of local socio-economic development Fourth, the local government’s availability of public financial resources Fifth, the capacity of the local government in managing the state budget Sixth, management capacity of local tax authorities and customs 2.3.7.2 Factors belong to coal mining enterprises and budget users a) Factors belonging to coal mining enterprises b) Factors belonging to the budget users 2.3.7.3 The macro-factors Firstly, the State's objective of developing coal industry 11 Secondly, laws, policies and regulations on state budget revenues and expenditures; financial management framework of coal mining enterprises Third, the stability of the economy, the coal industry market Fourth, the impact of economic globalization 2.4 Practical experience at home and abroad for managing state budget from coal mining activities towards sustainable development and lessons learned for Quang Ninh province 2.4.1 Experience in managing the state budget of some countries 2.4.2 Experience in managing the state budget of some localities in the country 2.4.3 Lesson learned for Quang Ninh province in managing the state budget from coal mining activities towards sustainable development Firstly, different countries have different socio-economic development processes, different methods of budget creation, but they all attach great importance to administrative reform in the field of budget management Secondly, it is necessary to recognize the role of economic analysis in forecasting for the management of budget revenues and expenditures in order to develop socio-economic in a comprehensive and solid manner Thirdly, strict measures should be implemented to manage revenues and expenditures on all stages of the budget cycle Fourthly, it is necessary to determine the priority objectives in state budget spending for sustainable development of coal mining activities Fifthly, inspection and supervision should be strengthened to contribute to good implementation of financial discipline 2.5 Research Methods 2.5.1 Approach to study research topics and hypotheses 2.5.2 Methods of collecting and processing information and data - Methods of collecting secondary information and data - Methods of collecting information and primary data - Methods of processing information and data 2.5.3 Research methods - Methodology - Methods of analysis - synthesis - Methods of statistical research - comparison 2.5.4 General research framework The general research framework of the dissertation is shown in the following figure: 12 Factors affecting the state budget management from coal mining activities at the provincial level in the direction of sustainable development Contents of state budget management from coal mining activities at the provincial level in the direction of sustainable development Prepare state budget revenue and expenditure estimates from coal mining activities Macro-factors Factors belong to local and local government Implementation of the state budget revenue and expenditure estimates from coal mining activities Objectives of state budget management from coal mining activities at the provincial level in the direction of sustainable development Ensure the implementation of the law on local budget management in coal mining activities Settlement of state budget revenues and expenditures from coal mining activities Factors belong to coal mining enterprises and budget users Inspection, inspection and supervision of revenues and expenditures of state budget from coal mining activities Ensure implementation of sustainable development objectives in coal mining activities Figure 2.3: Dissertation research framework Source: NCS construction 13 Conclusion chapter In chapter "Theoretical basis and practical experience on state budget management from coal mining activities towards sustainable development" has been systematized in details From these contents, some basic conclusions can be drawn as follows: - Sustainable coal mining activities aim to balance and harmonize economic, social and environmental aspects of coal mining activities - The management of the state budget from coal mining activities towards sustainable development has specific characteristics, but in essence still must comply with the regulations and principles of the state budget management in general Most importantly, the basic contents of this management still include: Estimating; Executing estimates; Settlement; Operation Inspection, and Supervision - Factors affecting the state budget management from coal mining activities towards diversification can be internal or external - The system of criteria for evaluating the state budget management from coal mining activities towards sustainable development is also very diverse, depending on the evaluation objectives, and that is a very important basis for researching and proposing solutions in thesis - Practical experience on measures and solutions to manage state budget of the countries and some localities in the country allows to draw many lessons learned for the state budget management from coal mining activities towards sustainable development in Quang Ninh province Chapter ANALYSIS OF THE SITUATION OF STATE BUDGET MANAGEMENT FROM COAL EXPLOITATION ACTIVITIES IN QUANG NINH PROVINCE LOCATION BY SUSTAINABLE DEVELOPMENT 3.1 Assessing the status of coal mining activities in Quang Ninh province towards sustainable development 3.1.1 Status of resources and coal reserves in Quang Ninh 3.1.2 Status of exploration and resource management 3.1.3 Current status of coal mining activities in the direction of sustainable development 3.1.3.1 Assessing the status of coal mining activities towards sustainable development according to economic criteria a) Production value, added value in coal industry development b) Operation results of coal mining enterprises Although it is not possible to conclude directly on the efficiency of state budget management from coal mining activities towards sustainable development of the province, the actual results of business activities of coal mining enterprises are not positive, where weaknesses stay in the above management c) The capacity level of the economy in supplying coal and raw material demands The application of the contracting mechanism and coal exploitation and exploitation screening contracts helps create a level playing field and driving force for companies to emulate and develop 3.1.3.2 Assessing the status of coal mining activities towards sustainable development according to social criteria a) Labor in the coal industry b) Situation of localization of coal industry human resources 14 c) Income situation of coal industry workers d) Proportion of laborers working in hazardous and dangerous environments 3.1.3.3 Assessing the status of coal mining activities towards sustainable development according to environmental criteria a) Classification of environmental impacts in coal mining To study systematic environmental impacts, the dissertation proposes a system of classifying environmental impacts in mining b) Impact of coal mining on environmental components in Quang Ninh In this section, the dissertation generalizes the status of the environment in Quang Ninh coal mine due to the impact of coal mining in turn according to natural components such as: lithosphere, hydrosphere, atmosphere, environmental incidents 3.2 Analysis of the state budget management situation from coal mining activities in Quang Ninh province towards sustainable development 3.2.1 Prepare state budget revenue and expenditure estimates from coal mining activities Over the past years, budget revenue and expenditure estimates in Quang Ninh province have been set annually Therefore, the construction of budget revenue and expenditure estimates has been carried out in accordance with the process of making, deciding and allocating budget estimates - The estimation of revenues from coal mining activities in addition to complying with the State Budget Law and documents of the Ministry of Finance, also comply with the Resolution of the People's Council of Quang Ninh province on decomposition of revenue sources and mid-spending tasks Budget levels in the current year - The work of making, allocating and assigning revenue and expenditure estimates to ensure sustainable development of coal mining activities over time basically complies with the State Budget Law and guiding documents The People's Council made public and decided on budget estimates, allocating provincial budgets before December 10 every year in accordance with the provisions of the State Budget Law In order to supplement the content of determining the revenue and expenditure estimates of the state budget from coal mining activities towards sustainable development in Quang Ninh province, the dissertation uses sociological survey methods for 02 groups of survey subjects: Officials and civil servants working at the Department of Finance; Officials and civil servants working at the Tax Department 3.2.2 Implementation of the state budget revenue and expenditure estimates from coal mining activities 3.2.2.1 Organizational apparatus to implement state budget revenue and expenditure estimates from coal mining activities towards sustainable development The organizational structure of the implementation of revenue estimates and state budget expenditures from coal mining activities towards sustainable development in Quang Ninh province is shown in the figure: 15 Provincial People’s Council Provincial People’s Committee State inspection Provincial Tax Department; Quang Ninh Customs Department of Finance, Department of Planning and Investment, other departments State Treasury system Coal mining enterprises Investor of projects using state budget for sustainable development of coal industry Other related units using State budget Figure 3.3: Apparatus for estimating state budget revenue and expenditure from coal mining activities towards sustainable development in Quang Ninh province Source: Author's synthesis 3.2.2.2 Directing the observance of state budget revenue and expenditure estimates from coal mining activities towards sustainable development a) For state budget collection agencies from coal mining activities b) For units using the investment budget for sustainable development of the coal industry (investors of projects and agencies are responsible for implementing programs and policies related to the development of the coal industry) c) For Finance agencies 3.2.3 Settlement of state budget revenues and expenditures from coal mining activities The settlement of budget revenues and expenditures shall be carried out at the end of the budget year, based on the Ministry of Finance’s documents guiding the closing of the state budget accounts at the end of the year and the elaboration and reporting of annual state budget settlement 3.2.4 Inspecting, examining and supervising state budget revenues and expenditures from coal mining activities The inspection and supervision of the implementation of state budget revenues and expenditures must ensure sustainable development of coal mining activities in the province by 16 specialized inspectors, state inspectors, tax agencies financial agencies, Department of Planning and Investment, People's Council at all levels 3.3 Overall assessment of state budget management from coal mining activities in Quang Ninh province towards sustainable development 3.3.1 Assessment of the effectiveness, efficiency, appropriateness of the state budget management from coal mining activities in Quang Ninh province towards sustainable development Criteria for effectiveness, efficiency, appropriateness of the state budget management from coal mining activities in Quang Ninh province are relatively high in general Through the analysis results from survey data by SPSS 22 software, the effectiveness, efficiency and appropriateness of state budget management to ensure sustainable development in coal mining activities in Quang Ninh province have not been evaluated well 3.3.2 The shortcomings and limitations in managing the state budget from coal mining activities in Quang Ninh province towards sustainable development Firstly, the planning of revenue from coal mining activities has not been properly respected Secondly, the construction of budget revenue estimates from coal mining activities has not had a solid basis, sometimes due to subjective and emotional factors Thirdly, the decision making process and allocation of budget revenue and expenditure estimates is mainly made by the Department of Finance and Department of Planning and Investment as advisors Fourthly, the budget allocation norms for coal industry development are based on the input resource-based distribution method Fifthly, the allocation of environmental budget expenditures in the current budget of the local economy is unclear, leading to inaccurate accounting of the environmental funding of the coal industry Sixthly, the development of the coal sector is a large proportion of the total provincial budget expenditure, and it is important to have no specific capital allocation norms Seventhly, the inspection and supervision of budget revenues and expenditures are still formalistic, when detecting violations that have not been handled promptly, which only involves prompting and withdrawing experiences Eighth, the combination of finance agencies at all levels is not strict in guiding, inspecting, urging, and creating favorable conditions in observing budget revenues and expenditures in coal mining activities 3.3.3 The causes of existence and limitations in the management of state budget from coal mining activities in Quang Ninh province towards sustainable development 3.3.3.1 Subjective causes - The coordination between financial agencies, tax agencies, State Treasury, and related administration units in developing budget revenue and expenditure estimates in coal mining activities in the province is not good - Provincial People's Committee and Department of Finance have not regularly reviewed, supplemented the list, and adjusted the fee levels for the area - The leadership and management capacity and implementation organization of local authorities at all levels in some areas are still limited, not meeting the requirements - Some local budget managers have not been trained yet 3.3.3.2 Objective causes 17 - In the period of 2010-2016, they did not have regulations on medium-term expenditure framework or at least a multi-year budget - Regulations on scope of state budget revenues and expenditures in general, budget revenues and expenditures in coal mining activities in particular are not specific - Inadequate and timely regulations on inspection, examination, settlement and budget disclosure - According to the current regulations, the state budget control mechanism has not yet implemented according to the output results - Awareness of a poor coal mining business Conclusion Chapter Chapter refers to the actual state budget management from coal mining activities in Quang Ninh province in the direction of sustainable development in the period of 2010-2017, and some drawn conclusions are as follows: - The contents of state budget management have been fully implemented by Quang Ninh provincial authorities in accordance with the current regulations on state budget management - The management apparatus is organized from the province to the district and the commune with the mechanisms of directing and coordinating the implementation relatively smoothly while receiving the support and compliance from coal mining enterprises and units that use investment budget for coal industry development - The management of the state budget from coal mining activities in Quang Ninh province towards the direction of sustainable development gradually goes into order; effectiveness, efficiency, appropriateness of state budget management are increasingly high - However, the management of state budget from coal mining activities in Quang Ninh province towards the direction of sustainable development also reveals many limitations in terms of the estimation of revenue and expenditure, the allocation of revenues and expenditures, the organization of the revenue-expenditure settlement, and the work of inspection, supervision and supervision of the state budget revenue and expenditure from coal mining activities - Limitations in the management of state budget from coal mining activities in Quang Ninh province towards the direction of sustainable development derive from many reasons, including subjective causes from the state management apparatus and objective causes from mechanism, policy, to the awareness of coal mining enterprises and units that use investment budget for coal industry development Chapter ORIENTATION AND SOLUTIONS TO COMPLETE THE MANAGEMENT OF STATE BUDGET FROM COAL EXPLOIT ACTIVITIES IN QUANG NINH PROVINCE LOCATION BY SUSTAINABLE DEVELOPMENT 4.1 Orientation to improve the management of the State budget from coal mining activities in Quang Ninh province towards sustainable development until 2025, with a projection to 2030 4.2 Solutions to improve the management of the State budget from coal mining activities in Quang Ninh province towards sustainable development 4.2.1 Complete the estimation of State budget revenues and expenditures from coal mining activities 4.2.1.1 Improve the quality of budget revenue and expenditure estimates 18 - Improving the quality of forecasting to enhance the quality of financial revenue estimation from coal mining activities - Control and estimate budget expenditure for coal industry development 4.2.1.2 Innovating the method of planning investment capital for the coal industry - Need to strengthen the coordination of sectors and units in planning investment capital for the coal industry - Planning investment capital must ensure the timeliness of the plan - Balancing various types of state budget capital for investment in coal industry development must ensure high feasibility - Updating and adjusting investment capital must be carried out to develop the coal industry in a scientific way 4.2.1.3 Nurture and expand revenues from coal mining activities - Create a encouraging and open environment for coal mining enterprises - Enhancing mobilization of investment capital to develop coal industry 4.2.1.4 Apply the budget estimation and allocation process based on the medium-term expenditure framework based on outputs 4.2.2 Complete compliance with State budget revenue and expenditure estimates from coal mining activities 4.2.2.1 Renovating the mechanism of managing tax and fee collection from coal mining activities - Enhancing the obligations and activeness of enterprises in self-calculation, selfdeclaration and self-payment of taxes into the state budget, taking responsibility before law through the expansion and implementation of mass self-declaration mechanism - Reviewing, improving, and evaluating additional and complete the current tax management procedures; researching and building a number of new processes to serve the implementation of the mechanism of self-declaration and self-payment and real current tax administration law - Renovating the mechanism of tax collection management in an association with reforming tax administrative procedures to create a favorable environment for coal mining enterprises, saving common costs of society 4.2.2.2 Strengthen propaganda, raise awareness and responsibility of management objects - For financial collection from coal mining activities - For investment spending for coal industry development 4.2.2.3 Strengthening coordination between levels, sectors and units in managing budget revenues and expenditures - All levels, sectors and units need to coordinate in the management and administration of budget revenue and expenditure estimates, ensuring full and timely mobilization of state budget revenue sources in order to promptly meet the tasks spending in coal mining activities in the province in the direction of sustainable development - Tax authorities work closely with authorities at all levels to check the implementation of tax duties; review and strictly control declaration documents; timely monitor and urge tax breaks to pay into the state budget; at the same time, subject to inspection and examination of tax refunds, printing, management and use of invoices according to regulations to resolutely handle violations 19 - The tax industry needs to closely coordinate with the business registration and investment certificate granting agencies to manage tax from the input stage, regularly compare the number of operating coal mining enterprises, dissolved enterprises - Promote and diversify forms of propaganda, tax law support for taxpayers and social communities to improve compliance in tax law enforcement, strongly condemn evasion acts tax, tax fraud, tax breaks, creating consensus of the coal mining business community, high consensus of branches and levels in taxation - Tax authorities focus on leading and directing the urging of collecting tax debts and coercing tax debts, assigning targets to collect tax debts to each unit and to each cadre, civil servant, attaching the responsibility of tax officials and employees with the task of collecting tax debts, limiting to the lowest the arising debts - The coordination between tax authorities and commercial banks in the area of collection authorization has achieved significant achievements, helping the collection work in a timely manner, creating favorable conditions for taxpayers and saving costs for tax authorities - Department of Finance entered TABMIS for projects with timely plans for Treasury to pay on time as prescribed - In the future, the provincial authorities need to have closer coordination between the specialized agencies of the Provincial People's Committee and the media 4.2.2.4 Strengthening publicity and transparency in managing budget revenues and expenditures Publicity and transparency are principles and requirements for state management agencies in budget management That is specified in the Constitution and the State Budget Law 4.2.2.5 Completing the management of investment expenditures for coal industry development from the state budget a) It is necessary to have accurate investment decisions and decisions b) Completing the appraisal of investment projects to develop coal industry c) Complete bidding d) Improve the quality of construction supervision of works and construction items e) Strictly control the acceptance of works, work items, investment capital settlement 4.2.2.6 Promote the application of information technology in the implementation of State budget management Quang Ninh province has implemented information technology application in state agencies' activities 4.2.3 Completing the State budget revenue and expenditure settlement from coal mining activities In order to carry out the full and effective state budget settlement work to summarize and re-evaluate the implementation of the budget as well as the budget and fiscal policy in the budget year, it is necessary to implement - State budget settlement must solve the problem of budget data - State budget settlement must show compliance in budget collection and spending, explanation of settlement is not only data issues but also explanation of budget revenue and expenditure management in progress comply with the provisions of the law as well as meet the requirements set out when deciding the budget - State budget settlement must report the effectiveness and efficiency of budget revenues and expenditures 20 - The settlement data must be truthful, accurate and reflect the economic and financial operations arising according to the budget index and the final settlement report in terms of quantity and time - Implementing the settlement of investment capital with 100% of completed projects put into use to determine the value of the project put into use - Focusing on directing and organizing the settlement and inspection, reviewing and approving the previous year's budget settlement in accordance with the State Budget Law; to perform 100% of the examination of settlement for units using the state budget - Implement the state budget disclosure from the construction of budget estimates, budget compliance and budget settlement 4.2.4 Complete inspection, inspection and supervision of State budget revenues and expenditures from coal mining activities Inspection and examination to promote positive factors; to prevent, detect and handle violations in the course of performing the assigned tasks of subjects, contributing to perfecting management mechanisms and policies and making measures to organize the subsequent implementation to achieve results as desired - Performing inspection of all stages from planning, executing to collecting and spending settlement - Strengthening the inspection of tax declaration dossiers, requesting coal mining enterprises to explain or make additional declarations for tax declaration dossiers not in line with the production and business situation - To improve the quality of tax inspections, it is necessary to apply synchronous measures, but concentration is still a human factor - Improving the quality of appraisal of development investment cost estimates for the coal industry to ensure effective budget spending, especially investment spending to ensure the allocation of centralized resources, avoiding spreading - Strengthening internal inspection, promptly reorganizing the management, raising the sense of responsibility of civil servants in public service, resolutely dealing with civil servants who show signs of degradation about morality, lifestyle, and manifest negative harassment 4.3 Some recommendations 4.3.1 Proposing to the National Assembly - Synchronously, uniformly adjusting the provisions of the Law on Local Government Organization, the Law on Public Investment and the State Budget Law in the direction of expanding the more proactive rights for provincial authorities in developing spending norms - Decomposing revenue sources between the central and local levels in the direction of leaving more revenue to the locality; There is adequate rewarding mechanism to encourage local authorities to increase revenues - Unifying the method of planning according to the Law on Public Investment and making budget estimates according to the State Budget Law - When approving the annual state budget estimates, the National Assembly should consider cutting down the expenditures that have the least impacts on growth and focus on ensure social stability in the locality, changing the way to reduce the average of all expenditures - The annual revenue from import and export of the province is very large: this is 100% regulated revenue of the central budget, so the province is not entitled to this revenue 21 - For 100% centralized revenues, the locality is not rewarded even if there is an increase in the revenue compared to the estimates 4.3.2 Proposing to the Government - The Government should review and adjust the system of regulations and norms for state budget allocation applicable to localities, especially the allocation of norms for the coal industry - Consolidate the financial-budget information system, the budget accounting system, the accounting and treasury accounting system at all units that use the state budget in order to provide a consistent and complete information ground for management officials about the state budget management status - Quickly issue documents to guide local budget management agencies when the central government adjusts its policies - Apply early the performance measurement framework to assess and report the strengths and weaknesses of the public financial management system in the localities - Increase the basic salary to ensure that officials and civil servants in the state management apparatus are assured of their work - In recent years, the Government has repeatedly adjusted the minimum wage, a basic salary applicable to cadres, civil servants and officials 4.3.3 Proposing to the Ministry of Finance and the Ministry of Planning and Investment - Strengthen the organization of intensive training and retraining in investment supervision and evaluation for provinces and cities across the country and in Quang Ninh province as the core to continue training and retraining for the team in accordance with the actual conditions and promoting the effectiveness of the work - Examining the bases for calculating mineral resource tax according to: + Tax calculation volume: use the "net profit" target: Net profit = Revenue from coal production - Investment cost of goods sold (cost price) This indicator is easy to calculate because it is included in the annual financial statements of mining enterprises This criterion is used to calculate the coal resource tax until the mine management researchers approach the "boundary analysis" method, then the ABB'A area will be calculated accurately and used It calculates the tax on coal more accurately than the "net profit" target + Regarding the coal resource tax rate: it can be expanded (rate / net profit) because the Vietnam coal exhaustion index is still positive (+) Solid reserves (111 + 112 + 113) from 2016 are 2,218 TrT (mainly in Dong Bac coal basin) From 2006-2017, the average output is 42 TrT/year Vietnam coal exhaustion index is 2,218 TrT/42 TrT = 52,8 years (+) Also: - Northeast: Resources are: 4,068 TrT - Red River: Resources are: 42,010 TrT Total = 46,078 TrT With probability 0.1, it is possible to exploit 46,078 x 0,1 = 4,607 TrT Time to exploit this resource is 4,607 TrT/42 TrT = 109 years 22 Conclusion chapter Chapter implements the final research purpose of the dissertation on managing the state budget from coal mining activities in Quang Ninh province towards sustainable development The solutions proposed in this chapter are based on two basic factors: (1) Limitations in the management of state budget from coal mining activities in Quang Ninh province towards sustainable development; (2) Actual conditions in Quang Ninh province In order to improve the effectiveness and efficiency of the state budget management from coal mining activities in Quang Ninh province towards sustainable development, it is necessary to synchronously implement proposed solutions with a most suitable roadmap : Group 1: Completing the estimation of state budget revenues and expenditures from coal mining activities; Group 2: Completing the observance of state budget revenue and expenditure estimates from coal exploitation activities; Group 3: Perfecting the state budget revenue and expenditure settlement from coal mining activities; Group 4: Completing inspection, inspection and supervision of state budget revenues and expenditures from coal mining activities At the same time, NCS proposed some recommendations to the relevant State management agencies to determine the conditions for successful implementation of the proposed solutions CONCLUDE In the national socio-economic development strategy, energy is always identified as one of the most important elements Sustainable energy development and energy sub-sectors (coal, electricity, oil and gas ) are concerned about policies and guidelines Among the policies to ensure sustainable development of the coal industry, financial policy is essential but has not been studied by many authors Coal mining activities in Quang Ninh province in recent years have achieved many achievements, contributing greatly to ensuring national energy security, as well as contributing to the socio-economic development of the locality However, the rapid development of coal mining has led to environmental impacts and social problems In this situation, the state management in general and the state budget management for coal mining activities in particular in the province have been focused on promoting by the authorities at all levels, but the reality shows that there are still many shortcomings, including limited access and restrictions, which requires serious research to find complete solutions Determine the research direction of state budget management from coal mining activities in Quang Ninh province towards sustainable development, the dissertation has focused on researching, analyzing and evaluating the following issues: First, the dissertation has generalized the theoretical framework for the study of state budget management from coal mining activities towards sustainable development based on practical knowledge that has been recognized in relevant scientific research projects, both at home and abroad and a system of relevant legal documents In particular, the dissertation 23 identifies 04 basic contents of the state budget management, determining the system of criteria for evaluating the state budget management, determining three groups of factors affecting the state budget management It can be affirmed that the theoretical content that the dissertation has built is the selective and developing inheritance of NCS Secondly, the dissertation has synthesized and analyzed domestic and foreign experiences on managing state budget from coal mining activities towards sustainable development, through which lessons learned for Quang Ninh province Thirdly, the dissertation has analyzed the status of state budget management from coal mining activities in Quang Ninh province towards sustainable development in the period of 2010-2017 In the process of analysis and evaluation, the dissertation uses the actual highprecision data system, combined with the consultation of 04 target groups related to the process of implementing state budget management, including: 20 Officials and civil servants working at the Department of Finance in Quang Ninh Province; 25 Officials and civil servants working at Quang Ninh Tax Department; 46 Coal enterprises of Vietnam National Coal and Mineral Industries Holding Corporation Limited (TKV) in Quang Ninh; 47 investors of coal industry development projects in Quang Ninh province in recent years Since then, the dissertation evaluates and highlights shortcomings, limitations and causes of shortcomings and limitations in managing state budget from coal mining activities in Quang Ninh province towards sustainable development Fourthly, the dissertation proposes scientific orientations and solutions to improve the state budget management from coal mining activities in Quang Ninh province towards sustainable development until 2025, with projection to 2030 Thereby, it can be affirmed that the dissertation has achieved the initial research objectives In the process of carrying out the thesis, although the PhD student has tried hard to screen, select and process information for analysis and evaluation However, because the research capacity of NCS itself is limited, as well as the limitation of research resources, therefore, the shortcoming in the dissertation is difficult to avoid Therefore, NCS would like to receive valuable comments and suggestions from teachers, teachers, experts and colleagues so that the dissertation can be improved more The dissertation is completed under great help from instructors, siblings, family and friends NCS once again expressed deepest gratitude, sincerity! Best regards ! 24 LIST OF PUBLICATIONS BY THE THESIS AUTHOR Nguyen Thi Thuy Huong (2015), “Selecting some financial mechanisms in clean development”, Journal of Social Insurance, Chapter 01, p.34 Nguyen Thi Thuy Huong (2015), “Some research results propose financial mechanisms for CDM projects in Vietnam”, Transport Journal, No + 2, p 82 Nguyen Thi Thuy Huong (2016), “Proposing to develop a set of Sustainable Development Indicators for Vietnam's coal industry”, Transport Journal, No 1, p eighty six Nguyen Thi Thuy Huong (2016), “Investigation into sustainable development criteria for production and trading operations in Quang Ninh province (Research on criteria for sustainable development of coal production and trading activities in Quang Ninh province)”, 2nd International Scientific Conference with the theme "Economic management in mineral activities (EMMA)", Hanoi University of Mining and Geology, p 182 Nguyen Thi Thuy Huong (2017), “Method of determining exhaustion index and the time of coal depletion in Vietnam”, Vietnam Environment Administration Magazine (VEM), Thematic III, p ninety three Nguyen Thi Thuy Huong (2018), “Method of adjusting costs in restoring the environment to sustainably develop Vietnamese coal”, Vietnam Environment Administration Magazine (VEM), Thematic I, p.34 Nguyen Thi Thuy Huong (2018), “Sustainable development of coal mining in Vietnam”, Vietnam Environment Administration Magazine (VEM), Threads II, pp.29 Nguyen Thi Thuy Huong (11/2018), “What is a reasonable extraction rate for coal under sustainable development in Vietnam? (What is the speed of coal mining in the period of low sustainable development in Vietnam)”, the 3rd International Scientific Conference with the theme "Economic management in mineral activities", Hanoi University of Mining and Geology, p 101 25 ... development in Quang Ninh province is shown in the figure: 15 Provincial People’s Council Provincial People’s Committee State inspection Provincial Tax Department; Quang Ninh Customs Department... implement - State budget settlement must solve the problem of budget data - State budget settlement must show compliance in budget collection and spending, explanation of settlement is not only data... organizing the settlement and inspection, reviewing and approving the previous year's budget settlement in accordance with the State Budget Law; to perform 100% of the examination of settlement for