Tiểu luận môn tài chính công HIỆU QUẢ VÀ CÔNG BẰNG TRONG TRỢ GIÁ CHO VẬN CHUYỂN HÀNH KHÁCH CÔNG CỘNG BẰNG Ô TÔ BUÝT


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
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
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
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
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



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
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
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
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







HIU QU NG
TRONG TR N CHUYN
NG
B





GVHD: PGS. TSKH. PHM C 
C HIN: 










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
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10/2014

1. Ph
n
c Ton


c Hiu


DANH MC C CVIT

VCHKCC :  chuyn 
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 khch  ng
TP.HCM : 
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 ph  C Minh
OECD :  chc   
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p  kinh 
VAT :   gia 
TNDN : Thu  doanh nghi
KPTG : Kinh   
TC :  chi  chuyn xe
DT : Doanh thu 
GTVT : Giao ng  t
PTA :  quyn giao thng
PPP :      - 






1. GII THIU 1
1.1.   t, g mc   


 1
1.2. i tng ng 

u, i ng kho st 1
1.3.   v pham vi nghin 

 1
2. TNG QUAN V HOT NG TR G CHO VN CHUY
NG BNG  T B 1
2.1. Khi nim tr g 1
2.2. Png t

 tr g 2
2.2.1. Cc hnh 

 tr gi 2
2.2.2. Hoat ng tr  3
2.2.3. Cch tinh tr gi 3
3. CNG BNG  HIU QU TRONG TR G 4
3.1. Hiu qu 4
3.1.1. Cc quan im v tinh hiu 4
3.1.2. Cc ti 

nh gi tinh hiu qu ca chinh sch tr gi cho hoat
ng vn chuyng bng  ut 4
3.2. 
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  bng 9
3.2.1. Cc quan im v tinh cng bng 9

3.2.2. Cc tih
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gi 

cng bng 9
4. KIN NGH T LUN 11
U THAM KHO 14



1

1.  
1.1.   t, g m   
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-      
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  trong    chuy 
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
    t bu.
-  n   s dng h q 
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cng     trong 
chuyn    cng    b
-    c


+ L 


 hiu qu 
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cng bng trong v   cho ho ng v

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 khch  cng   t 
+ a ra       cao       
trong  ti 
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 ch  ng       s 
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Nc.
1.2. i tng ng 
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u, i  kho st
-  ng nghin c
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u: nh ch   trong    chuy
   bng   t.
- ng kho st:  

 xe    tr gi   sch 


N  b Tp. HCM.
1.3.   v pham vi nghin 


- ng p nghin 


u:   ph     sh.
- Pham vi nghin 

u:  h xe    tr g   sch


  Tp. HCM  nm 2009 n nay.
2.  QUAN  HO NG TR G CHO V
 NG  T B
2.1. Khi nm tr g
Theo quan m ca t chc   

p  kinh 

OECD (Organization


2

for Economic Cooperation and Development)   g 

nhng k chi  trc
ti ca chnh      s  mua 

    phm 


  dch 
 n ta, quan m    cn n m  nhau.  quan

m cho        trong   tr y, tr  

 
cho doanh        bao      
   g 

 

hai phm tr 

 to  nhau.
  

  tm 

    c 

n  
trong m s trh     cho mt  doanh nghip 

n kinh
doanh thua   nguy   p n.
 vi  ,  gi 

   mang   l a 


n nhm   mc  khuy  ng   t  phm
 m


 m b    gia ng  

ng  m.
2.2. Png t

  g
2.2.1. Cc hnh 

  gi
M  r  cho  ti 

     n 
chung  nhau, tuy  phng thc thc      b 
 cho   

   cng   

 2 nhm  yu:
-   trc 

: Ng  th

 ph   trc  cho doanh 
    chi p 

doanh thu  v  tuyn  

  
uyn 


hi  thc  theo ph thc   tuy t   
tuy   khu  nghi

       u    m
 t  m  tuyn cn khuykch ng    nhm gim 
  tai  giao   sng vn minh  
Ph  n  thc  khi 

nc yu c   n  gim
  thc  m    u theo qui  

c  gi 


3

 cho   t  n.
-    

: Nh

n  m tr   cho  doanh 
   qua   thc  cho doanh nghiay v  

 


    ph ti min    cho doanh  

  x

 d sa cha xe hay u 

  ch   i   yu   ra
  TNDN, 

n m rng 

  mng luy 

2.2.2. Hoat ng t 
    xe b     khai   l vc 
- a r  sinh.
- a r sinh vn.
-  chuyn  nhn theo hp g.
- .
2.2.3. Cch ti gi
Theo quy nh  16/2010/Q-UBND ng 19/03/2010  UBND T
 .
- c:
 
=
Tn xe*
-

* Ti nhun
- Theo  t  th   g     sau:
+  Tn xe =   vic   ch 
b p  

.

+  Tn xe >   v   gm
p   gia chi p v thu 

 




4

3. CNG BNG  HIU Q TRONG TR G
3.1. H 
3.1.1. Cc quan im nh hiu
   theo m  c bn  

 ra  q mong mu ho
 nh ngay       ra t  m

n

ng ph,   


 nguy mc         

   phm
       hng  l   
Khi    ni  bn   y    qu kinh  
   quan nhiu     x   m ch  
 khi thc t  n ra 


 

h
3.1.2. Cc ti 

nh gi tinh hi  ca chinh sch  gi cho hoat
ng    ut
- 

- 


a. Hiq ph hng xe but
- Gi v
    

 xem  

u 

 cho   t   


 

 cng mang l   Tuy nh   ng m  y km trong
  

nh s   nh:

+     cha  phong p 

t quan tm   tng s 






5

+  

  

.
+   n   nhng   v   qua  nm.
- 
  gian   ng   ph  nay quan tm, tuy nhi
 cha  khc ph 

 n   nh:
+   tr chuy kh .
+  tuy  v sau 20  30  c qu .
+  t gian ch nhau  chuy trong  m tuy 


- Chng
-  l ph ti


   trong than qua nh: xe  c
l    i mi trng;  c

    cho ng khuy
.

-  l  v  

  

 n: cha    

 
    nh:
+   nhanh v   

  d   tai  giao  do
xe  ngy cng gia .
+     trong   gia ng    th 

 u



-  l  g:   

 

 cho xe    cha 
  m cch r 


 xe  phi   chung vi  

  xe
  lng 

c cha m b  c   
-  ch chuyn ch      g tuy  ng
  lp



6

- T linh hoat
+ Linh  trong h   chc b .
+ Linh h tro ch 

n  quan tm   lo xe but
nhanh, ; linh ho trong  t chc m
d.
- Linh  trong h   g.
Tuy  c nhng  ti trong ng v
    t b  chnh  t c cho  vc n  Tp. HCM c


mang l nhng hi  thi thc n  l ng tham gia  ng
ph  n 

ng  t   


  

m, c qua 
  sau:


 (T )
 (Triu )
2009
650


2010
818

329,2

2011
1.269

317,9

2012
1.289

369,3

2013
1.391

624,9

2014
1.400

650,0

N: trung tm qun  hnh VTHKCC Tp. HCM
    cho thy  q     ng VCHKCC ng
    Tp. HCM trong nhng nm qua 

   tuy n  
mang  cha cao.
b. Cc ng tc t cc t dch vVCHKCC    but
Hiu x h:
- Gim   tai  giao so    ph    tai 
giao ng do xe but gy ra r  

 gim mnh    quan 




7

n     
Theo DHTHANH - G S GiTP H

 ton nh   ra 925  tai  giao m  764

  ng 336 i t xe   ra 07  (0,8%);   04 i
(0,5%),   tng 03 i (0,9%). Do  r  m   c 
d   vi xe ".













 




Theo ng T Th Cang -    GTVT TP   phc  trn xe
  nay  hn 6.000,  n   g 3.000 ni.
-  quy 

   cc  t c  

h   



t  sinh, sinh vi 

ng khuy .
- Gim thiu    nhim m tr kh    phng tin  
   l     minh  t  qua   t tha cc
 xe c, c l x  

y  nhim  trng.
  TPHCM va       xe  giai  2014 - 2017 vi
 1.680 xe 40-80   Theo  hoch,  2014   t 341 xe, 
2015: 470 xe, nm 2016: 455 xe   2017: 414 xe.      
xe     300 xe  s  nhi    thi nh (CNG).
u k
-   

h g p kim chi  chung cho  

 t  u


8

 cho ph   chi   liu khi    ph 
 hao p  gian  do   giao th.
-   ng  g: gim  chi  u  cho ph tin  
chi      hm mc g h   trong   

 m
 g
-  u  hn    tr gi cho     h



         qua mc   nh  cho m 

nh
 

gim.

Nm
  (t )
M  (%)
2011
1.269
55,8%
2012
1.289
48,61%
2013
1.391
42,73%
2014
1.400
Cha  
Ngun: trung tm qun   hnh VTHKCC Tp. HCM
   tiu    nh  q  v   cho  ng
VCHKCC    bu t Tp. HCM trong th gian qua cha  hi  mong
 tuy  nhng n   cc  v  m c mt h  
      mang  nhng hi   nh, 


nh 
n  khng  th 

 
Tr   
n,
 n. N
n 400 tri
n so vtriu
ng 500.000 xe gi m
s i, kt hi
kinh t 1 t   m (s liu t SGTCC TP.HCM)


9

n vn tn quan trng trong gi
l. Hin nay Tp. 
37 tuy  
3.2. 

  bng
3.2.1. Cc quan im nh cng ng
-   c ng ngang: trong   h  cng  b  
  

m ng      ph  cng  n
phn   .
-  v ng ng d trong  t 


nh  c cng ng  
   



n ta vn u tin cho  sinh, sinh n, ng khuy 
 nhng  tng   xe b     cng   cho 
t n nhng    sinh, sinh vin, ng khuyt  th   
   thu   nhau.  nay nhm  p  thu 
3.2.2. Cc tih

gi 

cng bng
-   t  s  

kh phn   
  liu  chi ph   cho  ng VCHKCC    b 


l
   trong giai   2009  nay.

N
 )


(T 
)

2009
650


2010
818

329,2

2011
1.269

317,9

2012
1.289

369,3

2013
1.391

624,9

2014
1.400

650,0

Ngun: trung tm qun iu hnh VTHKCC Tp. HCM

10

 

 bng   cho thy mi nm chi    cho  ng  


  ng  t  tu mc   ng nhu   ng 
   n vn cha  so     hin   HCM, c 
nm 2013  p ng 10,7% nhu    nh vc n

  m 
    trong  gian  y, tu    trong
 qu ngch  thc hin   cho c n, 

  dn  
 mu   trong trong q   nh:
+    cho   

 t

 do ng  g nh
  cha     n.
+   trong p  n  xe   v 


  xe bu  sinh  v  i t  ngi 


 ng
khuy   cn y ra.
- Thc     thu  

h     h t


 quan tm phc  cho   t thu nhp  

nhi t
  nh: hc sinh, sinh  ng khuy ng

.  chun
n 

c m bo, tuy nh nhng   l  m 
 cn  khc  nh:
+  u 

  cho m   tu  trong     
nhng     b  i t 
+ Cha      u  cho nhng  t th xuy
 ph  
+ 

 c hi t  gi do nh t da 
ham 

  s ng  xe bu  trc 
  b  ham   cao, nhi  xe  mu

thu nh  b   d bit k ng  v mua  ng
   cho  h  Theo  i Lao ng   30/7/2014.


11

     cho   xe    

thc 
 c bng, tuy   m  thc   m ti   ch ny,
N

n ph quan tm  na     chc quy ch m giao
t       ng  ch l phng   th 
h   t tham gia   ph  
4.   LUN
4.1. K 
Nhm m t hi

 ng trong   cho ho
 

  n   t bu   c  t trong vi
 h ch ng  nh: gim  tc giao thng; hn  ph  c
gim  nhim  trm tai  t thc hi   thu
 cho nhng i t quan tm, khuych ng dn   quen tham
gia     xe  nhm h m   minh   
  Tp. HCM. V vy    cho   n 

 t  du

nhng  ng cao  qu 

m b t    chng ta  c
   mt    sau:
-  chc   

i 

 hot    
+     

 l gim  h xe   h
m  h h, ng  ng 

 nh thc 

th minh. 


hi 
ti n thuc din tr 
 nu thc hin ct git kim
c: 2.000 i x   
.


12

+  chc   tuyn mt      t 


; nng   ph ti  
+     


 . : 


 

.




- Thay  hnh thc tr  nhm  huy h na hi     
cho xe    thay   thc t   trc t sang  t 

h
   t

 lp  quan     PTA (Public
Transportation Authority) 

th theo hng PPP ( Public  Private - Partner).
-  mc  tuy 



   pc  xe bu  


 
 h   n ng phc v,  y 

v quan  
  ng  

ng khi   ph t  cng n.
4.2. Kt lun
  ph c    phng    

  tt
y th  V vy,  gi cho c n   duy 


13

Tu     cho     n k l  ng
gia      nhu     ng    m  
       qui 

  m  khoa  
 - tuyn xe but sao cho  h vi nhu   yu  ng 
 cao  lc      vin   cao  

 
ng   d    n.

14


1. ang web:
- Website cGiao Thng n T TP. HCM
/>spx?CategoryId=1
- Trung  qun l i h

nh VTHKCC Tp. HCM

-  Gio Dc:
/>xe-nhan-vien-phuc-vu-tren-xe-buyt-158071.aspx;
/>dinh-16-2010-QD-UBND-vb119233.aspx
- Th bo kinh t gn:

2. Gi trh T

 Chh Cng, NXB Thg K 2005.
3. Slide B Ging mn T

 Chnh Cng, PGS.TSKH. Phm Chh.