luận văn quản trị kinh doanh tình hình thực hiện về quản lý thu thuế gtgt và thuế tndn trên địa bàn huyện càng long

cwD: Nerlad hl Dtln tdr*LdI Md DAU Thuc hien chn tudg chinh sdch cna Dang vi Nhi nudc theo xu tho nd oia vn h6i nhAp kinh i6 nn;n phuo v,r cbo sv ndiep d6i n' dt nudc d€ nsAy cAngsinh va

BAo cAo rHltc rAP TOr NGHr4p

cinnsvien bdrsdln: NGUYiN TH! DtiM TRINII

Lfp THoEHKTA

K t o 6 : 2 0 0 8 - 2 0 1 0

cwD: Nerlad hl Dtln tdr*

LdI Md DAU

Thuc hien chn tudg chinh sdch cna Dang vi Nhi nudc theo xu tho nd oia

vn h6i nhAp kinh i6 nn;n phuo v,r cbo sv ndiep d6i n(' dt nudc d€ nsAy cAngsinh vai ciog cdc cudos qu6c fin cMu, dan d5 nhu ciu hi licu cn! Ngan 36chNhA nu6c ngiy cang rsc Di d;p |hs yiu ciu do \;r d: dtu ra liL: chinh qachlhu6 crh Nhi nufc ta phai [en luc duqc sna d6i b6 sune nsdy m6r hoin tlien hd

dA phn hqp vdi co ch6 kinn ld thi truane l€n con dftdg h6i nA! ki.i t5 qu6c t6.BCn conn phai dafr bio cen d6i thu chi hing nrn mee tinl 6n dinh, hi9u quaddng lhdi c6 l6c do.e tich crc d6 nan kinh t€ ci d5t nu6c Do v$y' liec c6n d6ithu chi hdns nim d6g li v6n da ne eiii vd h& stc lh6 klln d6i vdi lmg ciip

nrong qua I utu OuAn ti lhui cd nieu lK ru nery 0l O? 2007 \a 2 Lual rhuanti Luat lhue Giii tri sia tt'g (GTGT), Luet lhue Thu nnap doa.h dghiep(TNDN) n rli,i viL di duqc si6 d6i, b6 sung Day In hai lod thu6 rrt co bd degitp cho hC ih6ng chinh s6ch thu6 cna v'Cl Nam tu@e d6i 6n di.n vn diy dn.QLa l0 nar rhvc hien rheo (t6 Ou6c hai riap ruc 'Lia ddi b6 sung cho Ludr UruaGTGT Luat fiua Ti€u rhu dic biet (TIDB ), Lu6l thua TNDN thi hAnl tlr ngiy

0 0 too4 |ren (o sd nndg (hdh s,tch dJ duoc Ou6c haisia d6i b6 rue rhinbien v! tang tam cia nan 2008 li l0 chnc tricn khai fidc hi€n, ben cqd cnngci5 khic phlc nhnng sd xuil ludDg nic irong qu6 trinl thuc hiQn Nhim thvchiCn t6t cAc Luat thud da bs hiLnh, s6p phdn lhdc lhi tbing ldi nhi€n vu tbuNsen sh.b N1In nudc nltm 2008 ired dla bin huyen

xuit phat rtt r:nn hinn chune cla cj nv6( trone nnnne nlm ean d4 huyinCsg LoDg dd c6 nhnng budc phdt tieD to,n dien lred nai n vvc- Nhhg vdiditr d':m (i huy$n ) s:n xuir ndre nciiip c\iam 77.b70" tu khi c6 Nshi qu).:l

rt: "fhh ttkL itv Lie, n qudn u tht thae crcr, ?NDN ftn dio bdn h@h cdtE Lot."

cwD: N&titfhi Dtinhkh

s6: 09/2002/QH I 1 ngny 28/l l/2002 cna Qudc hoi kn6a XI k' hop tht 2 va dstodn ns6n sacb Nhd nudc nlm 2003 da quy dinl: T,i nam 2003 thuc hi€n Ei6mthuC Sn duns dal n6ne nghiep (SDDNN ) lrong han di€n, Chi cuc thu€ huyenCdne Lone trd th\rc hien dieo Th6ng u s6: I l2l2003ND-CP r nei\y r9lrr/2003,Hudne dan thuc hien Nelii dinl s6: 129|2003/ND-C! nsay 03/l l/208 cna chinhphd va mian, sidn thuA SDDNN Cdn ngu6r ihu 'a lhny bi phi thi b{ giao cho

Xi 1gl iap qudn ly lhr) n6ng hurtn li( nc) Chi cu, rhui hu)an Cdng Long chicdn lai rguon thu chn y€u vd tl6.g a.i trd qud trang t.ong lhu NgAn s6ch huyQnili ld ngudn thu $ud tu klu v{c C6ng lhuo:rg nshiep viL dich 4 ngoAi qu6cdodh nd chi ).;u lA nguan fiu thu{ gk rri gia lane \a rhua rhu nltp dodhdChiCp

Dins lhoi, sau bd 2 nnn hac tip bad lhan duqc ctc gido vien trudng Deihoc TiiL vinh 6 tinh hudg d;n, t ng bi nling ki€n thlc vO ciDg qui bdu, ddk6t hqp not c6ch chit che c6 hc th6ng giia It luan !l thuc ti€n, iheo trinn $ firkian $nc Mo, qudr nhnn8 @nB viec (o rinn (hir rdne hop ddn c6c neiirp vutnne phdn hanh u tha, cing ihu da cing c6, hoid chin! kidn ftfc da h9c d nlnhudng nnln chuAn bi t6t va chuyen mOn nsl,iep vu cho c6ng rec thvc 16 sau kni

Do vdy, c6dg lac quin ]i lhud Cid tr! sia iine thu6 Thu nhip dodnn ghi€psao cho hieu qun liL v6 cnng quin lrong, kh6ng dnng dim bdo ngudn thu me ca'nnmg ld lqi ich xa hoi D6 b li do en xin chon dA rdi: " r?Nrl tiNrt rt(/cHIEN 14 QUdN L! THU THUE GIi TR! cIA TinG.1:HUi THU NH4PDOANE NGEIFP 1:fuEN DL4 B)N EUYEN C)NG LONG ",

Qui trinh thrc hicn bin than lu6n c6 ging chiu kn6 nglien cs tii fieu thw

re lhu ![ip rhdne lin kong qui Inlh hcc |tp: d;1g droi di du \do phd rich s;liCu Ci Chi cuc lhu6 va si5 thu Ngan slch t.en dia ban huyen nhn Nhhg donnnng y6u t6 khdch quan rdc done, nen khi li vdo thq c ti6n kho.e sdo vdp pbei

D'tu:.n h h thsc hand wrnrttttutrueercr,TNDN"0r dio brr h",r cd4 LMc"

ewD: Neea n4 DEn fdrt

nnory $iCu s6i nhat dinn.,En

T!Ay, c6 d6 chuyetr dd r6t nghi€p

i:t nong duqc s{ d6ng e6p chan tun cnd quicna m dd dusc ket qua t6t

tt[ti:-n mnh hv tqnfi $an ry tu kat e7Ef, INDN ht" dl bdt w|crrc LdE"

ewD NpEn 8 DEn rirh

LOr c,iM ox

Ld m6l sinh vien cbnan bi t6t nghiop d tluads ncn d6i v6i cong viec en

cn nbiau bd ng6 vd thiau s6t Nh@g dugc sV gi6p rid giea nhAL ruimg clDg 6qum ndi en thw lap nd em dt hodn thad bii b{o cdo l6t nehiep, Trcng thdigim thvc qp bi cd qum nhi' su chi d5n 6n tinh cna chn Nsny6n vnn TrAn (DOiiddg cn d6i "qu& li nq vd cudng che nq thue), cins cdc chn tMg dOi mA

en da d6p dru duqc 6t nhiau ki6n tht vi kinh nshiem Dn riec tai co quan En

hy leng r;ne sau khi ra iNidg ninh s€ c6 cq hoi ad vd co quan Un viec crjne

VA nol ngrdi en khdns lha qu€n dd h c6 Nguy6n Tbi Di6m Trhh cta khodKinI Td & Ngod Ngt, 6 dn tA rin! hu'ilg din cdc budc cll iha da €m @ ih6boln tblnh tiit bii b6o cdo t6t nghiep cna minr Nau bAi bdo cdo t5t nghiep cia

€n duqc diam t& d6 cnig nni, vdo sv gifp dd cta c6 C6 Tdnh vd c.6c thiy.6khic cta hudng Eai Hac TrA Viih da cho em nhfne kian thfc co bd4 chi dancbo em nhrng kinh ngien cna cuoc s6ng da eo c6 thA phuc vu tist cho cnng vieccta ni.n sau nny, Em mong iihg sau ndy nhiL trodng se cdn dio tao thanh c6ngnhtug nllan tii ginp ich cho rlft nudc

N bi: anah Lkhthv hcthqdnrjfinfitdcfcf.INDN t tu dia 6 hn$ncnns rons,

cwD: Ntqta t DEn rdrr

NHAN xl6T COA CO QUAN TEqC TAP

,llrn rr.dn .ilfu,1 fiii Kin0 I]taiur

,rmr11 rtrri' r.ihr -.mh 1ii 10'i 0hi *r( itu!.i.| .l.ulr1 o/r:u i.1r:.'1i .

Ag rrfi u r4n'y ft xft riLi ,3ra &rt ad-.

c4 D: Nc"!a ht Dtzh fdh,

MVC LUC

Chmng I

Ci6i thieu so luar va Chi Crrc Thu6 Huyen Clng Long , 1

l.l Dic di6n Kinh t6- Chinh t4 -Xa noi cno hnyen Cnng LoDg -.-.-l

1.2 T6 chftbO m6y cna Chi ClcThu6 luyen Cnns Long , , , ,., , , 6

1.2.2.5 Doi ke kl)ai - ke to6n tb$ vd tin h9c 1 - I I

L2.2.6 DOi thanh tR, kian ha t 2

1.2.2.7 DOiquan li nq vd cudng ch6 nq1hu6 - 13Chuong 2

Cs sn li luAn chungv6 tnh hinn qunn |ithu6 ,., , , 15

2.1 Thu6 vA vai trd crta thtr5&ong nan kinh t6 tbi tru}ng 15

2 1 t L i h s n n d a v a l i a h d ! y u l n a h q u a n c t a k u i / J

2.1.2 Khdi nien fi ddc dian cta mua - - - -.- - l6

2.1.2 L Khdi nien .- - 16

2.1.2.2 Dic didn- - I7

2.1.2.3 vai lra' cna ftu6 tong ndn kinh !6 nudc ta l9

2.1.3 ThuC Ia kho'ta thu chn y1u cna Nsan Stich Nlla Nt'tc - - - 19

2 1 1 l h u ? la o n g c u q r a n ly \ a d t e u t i e t r t h t ) n e n k l h h t 4 2 0

2 t 5 ThuZ stp phan dan bda w binh aAnE bohs &inh s.ich d6re i'n ddng

edp cho Nha N@c sind cdc thmh phAn kinh i ra thr.c hie" o6nc bdne ra hAi 23

Dt tii: "nrh hirh thF hiat fi qutu tj trn th,t8 crer, ?NDN th dir bar hn4r crrt LM{

24

Gt uD: Nc4tn thl DtJd rdnh

Di toi: 'n rhth th@ ,iin i 4'dn ti tn tBi arer, TNDN ban dit bd hqa cd"t Lors"

avED: Nantin rri Dii1 tkL sng:44 mi tu!4L

Dt ttt: nnh nnh h4 hia" fd 4dt a du drz c|cr, ?NDN htn 4' bnn hqc, cdry Ldns"

cvIID: Nwlrd Dfin tdr, sn: Dtutt ^l ttn N,,r

Ki HrEu c,(c c!.lr ri/ \TEr rAr

QSDE: Quy€n S'l Dlng Eel

Dttu: "n'h huhthvc wna$nry' u,Grc\tutDNt t4dban,attucate Loat'

cwD: Npq;n ntt Dnn fidt

GIdI THIFU SO LUqC Vi CHI Cuc THUf HUYEN CANG LONG

r.r D{c diam Kinh 16-Chinh tri-X! hoi cna huyen Cnbg Lory:

Cang Long Ia huyen cna ng6 cna lini l rd Vinn phia B;c \d phia T6y Ci6p hut+nVnng I iEm Tinh Vinn long phia Nam gir! tuyir (iu Ki, hu)rn Tidu (An, phlaD6ng gid! huyen Chau Thiol !n sdng C6 Chien vdi di€n tich 3?9.4839 h4 tro.g d6:d5i tr6ng l$a 300.3881 ha,66.5418 ba.lt h6ng cay hu ndn, di€n rich cay ndu 5.787ha:.a) (dn8 nghilp nBAn ngd) Lo52 ha dtn tich nu6i F6nE rhui sdn 1.005 ha Ca'n ki4.050 ha ld d,l phi nong nghiep; trone d6 bao edm ddt o, dir chuyen atng X6t cluddr dai tudg d6i tlNan loi, dia hin! c6 nhidu s6ng ngdi chins chlch day h ki tha klaiihec nu6i tdng thui sd ng.iil ngha iidu thn c6ng nehiep, dich v! de va dang duqcklqi day

l orin hr)€n co lJ ri Ol rhi Fan 135 ip kndm Ddn s6 chug 10l.076 nguqi.dan loc khme chi6m 5.725% Trone hai cuoc kh,6ns chi6n chdng Phdp ve.h6ng MiDdng b0 vn quan dan huyen Cdng Long dn hp dtrdc lhdnh tich xuer snc duqc chi tichnudc phong ting "Dd vi ann hmg ldc ltqng !n irdg nhen dAn",

+ vl kihh i:

voi dtrdns 6i d;i moi cia D,ing duqc cu rG hoa b;ne Nehi qu)ar Oei h9i d?ibidu lin iht vlll cna huyen Deng bO hyen cine Long Nan kinh € ti6p tuc phit t ie nhiau chi ricu dat vn wfl ki: hoach da ra Tdns eid tri sd' xudt otc nedrh 959 t ddne.dat 97,66% kd hoach, so nam 2007 ting 9,98% lrons d6 gi6 tri n6ng ngr ep 573 r,dbn& d{ 97,23% ki ho?ch so ntn 200? llng 33 it ddng, hi6n tt hang 59,75%; si6rlithui hai san ?0 r' d6ne d?t 93,33% ke ho?ch, so nin 200? idng I ty d6ng, chieo t,t$ng 7,29%; gi6 tli cons nghie! - ftu thU cOng nghiep 50 n' diin& d?t 98,04% k6hoach, so nnm 200? ting 08 ti tl6ng, chi€n t, tr9ne 5,22%! gi6 td xay dvng 119 tddng d 102,59% k6 ho&h, sonIn2007ilng l3Iddng,cbi6ntrleng 12,41%; gi6

')3r^it"nnhhhhthtth,niq"arqtu ut GrGr, NDN tit q, bnn h,ti4 cdry LoE"

awD N2rlln rrt Dit6 rinh

ti dich vu 147 ii {idng, dat 103;52010 k6 hoqch, so ntn 200? ting 40 ti ddng, chi6m 9hang 15.33%i thu nhap bi.h qnen diu ngui'i 7,3 deu ddng / ngudi / ntun, dat 98 64%k6 hoach, so nrn 200? i.ng 7,35% Da 16 hd cin di seu vdo not s6 rmn vuo.! th6

' vA a1he Bhiqp:

Ph6l 1riar dnng huog vd c6 nhhg tian bO n16i itong chi dso ihqc hien chnvend6i cd ciu san xui, g6p phAn $ns si6 ti kinh € ften not d@ vi dien tich l?o duqonhiiu n6 hinl t6t ndng sufi, chft ludrng, hiQu qui sin xu6t 1nns caor c6c ti€n bO kloahoc ki rhual duqc chuy€n sido long rdi trong sen xuAt e6! phAn nang cao ntng xu6!ohfu luqns vd sie d snn phdm Dien ilch tr6ng Ind 300 3881 ha, d.t 98,85% kd hoqch,

so nlm 2007 giAm 2,5%, ning suit binl quan 4,6 iii/ ha, dat 101,?6% ka hoach, sonAn 2007 tlng 5,74%, sdn lu@g 200.543 trn, d?t 84,15% kO ho?ch, so nim 2006 giim

I l%i cay mnu 5.787 ha, dnt 10l,62% ka hoach, so nin 2007 6ie352%.Av 6nBnghi€p ng;n ngay l 652 ha dqt I I 1,290lo ke hoqch, so nln 200? lang 474 ha

Thvc hi€n k6 hoach chuyan ddi co ciu sdn xuit t6ng nghi9p da1 nhia! ka quirich cvc idns di€.n tich chuydn ddi 902 ha dit t'6ng l[a k6t hqp vdi adng mau, dientich lna chuyan ses hang l6c, trans c6 nuoi bd, lna smg hdng cav d! t.ai, lia k€t hqp

!6i nu6i thui san !A cai l4o vudn cey kdn hieu qui Ngoii !a, cdn tr6ng ndn rm duqc575.000 mdt nO sdn luqng 863 dn dd 104,54% kE hoach, trn cdc l&od chi Phi lqinhu$ kloans 05 t ieu dane/ 10oo ndt m6

- Td chtc chuyen giao tnoa hoc ki lhuol va chin nu6i, trdne trat.tuqc 220 b!,

m 8936 lvqt neuit d! Ngoni E ctu 6 chnc hoi tndo vn d chtc nhan dns 03 n6 hlnlt

hm dn cO hieu qui kinh t6 Da kip tha'i ngEn chin bnng ph61 qic loqi dich bfnh tcn giasic va sia cio, huyen chi d4o tion !6c xin t €n gia cdm 84s 500 liiu ffi! gia stlc1.400 lia!: dine th&i td cbic phun xil L 102 lit thuijc deu doc v'ii dif, dch chudng ft4i

?94.165 n€t w6ng Ddn lay toiLn huyQn t6ng dd! bd hien c61925r con 64t 92,26o

Dl t'r "nah htah h^ ri.n i' q4 tjth"'\nt.ttt.I\D^tin4ohd'h$in.rneLo's'

c4D N,uit rht Di n hn

* Thr"ow ngi - nich r$

- Phit Trio! dien:

D6ng dien vAn hn 09 tuyon trung rha,

22.230 m dudng day lrung fi6,49-050 m dudrs

dung dioD .6's t6n8 s6 lodn huyin c6 36.202 h0

s6 h6, dal 100% k6 ho?ch D6ng {li'i ih6ng qua

2010 !a d6n nln 2015

l8 tuydn ba lh6r d6ns ky phet hidndey ha the, ph6t tri6n mdi 250 h6 sns,i dfng di€n chi6m 96% so vdi ldng

dC 6n pbiu ti€n di€n giai doqn

2007-kd hoacb da tr6u l2s con dal64% t€ hoach: din heo ?0.294 mn ilflt lo0327o keho?ch de d€ 820 con dat 96,47% k€ boach, dio gia can 2?5-5 15 co

-T6 chnc tod dUig d'en ticl ao, hd hong nnm qu ii6 tbA nuoi I 065 ha i6m, cncdc loai, d4 76.07% ka hoachrsdn lualg thn hoach 12.617t6n, daj 91,?6010 k6 hoSch.t'ors d6 sad luqns khai rhnc nii ddng 3.516 dn sdn luqng nudi tijns lhri sdn 8 636rdn, sin ll(ng kha' rhdc ven bit 465 tin

- K6r h9! vdi sd thui sad va pnan vien quy hoph thui snn Mi€n Nan iien hdnhqtry hoach nu6i c6 da tron tod huyen vdi dien tich 2.5 l8 ha

' Snn fldt c6ry seli1p - tiiu fin cAhe aehiep,

Trcng nan qua sid rri sen xuil udc d?i 167 q ddng, d?t 96 53% kE hoach, so nln2Q07 r^ns t9,7 tvot todn huye hi€n c6 L446 co sn sdn xuit, so vdi nlm 2007 tdtg 53?

cd so; hoat dong chn yi:u d cdc linh vtc dginh nghd: Xay xdt ludg th\rc, sa xu6tgach, chiiu lic xudl khiu, td so dua hnne ihn c6ns mt ngh9, qtc sdo phan tn cey I{c,cay din sna chnd gi! cOng co kli vdi tijng v6n kinh doaDh tr€n 60 tt ddn& de e6pphin giai qny6t viec hm cho 7.076 lao dong chidn vn bo l6ne thdi vu liL 6.800 laod0ne

Di&r'n tu|t tt@ hicn fi qun| 4 h tn'i Grcf, TNDN ttn di' bd't,ntat cdns

Lory-ewD: NzaZa mt DPi rn

- Thl@g mai !A dich vur

Tdng wc mnc bdn lc hine ho6 !d doaih thu dlch vu 2lo ti d6ng, dei 95,45%k6 hoqch itug 5,45% so vdi cnne ki; snc nua cna den * tine klr, e6p !h5n thnc davsAn xuit phrr iri6n Ho?t d6ne thudg mqi da c6 bu,rt d6n bO va dAu tu @ sd v6t chit,rrcns rdn dn dAu tu tt ngen srch huyen xay dmg ndi chq Mi Cim vA Nhi Long Phn,i6ng kinh phi ddu tu lren 200 tdgu d6ns Dich vl! van 6i c6 hiau d€n b0 titng bt6onAng cao chit luqng van di hing ho6 vn hidh kliioh c6ng cons, thay th6 c6c phumgtien kl6!e tltm bAo e toan eiao th6ng viL vC sinh m6i tddng, nd cdc tuy6n dudng xebuit phlc !1t l6t cho u ciu vat chny€n hins hoa vd hioh khAch, sin lugng vanchuy6n hAng hoa dal 996.865 idn d?t I16,2% k€ hoach Meng ludi th6ng tin fien hcphar rritn,\m huog hiin ddi drn bao nnu ciu rhdne rin liEn lac (one nuoc vd qu6c

16, doad tu va dich vu Be chinh vian tb6ng gdn 13 t 381 tneu dijng dd lG% kehoech, phat tiAn ndi 2.077 niy dien tho?i c6 dinh, neng l6ng s6 toin huyen c6 14 ?66mdy di€n thoqi, binh quen 8,8 ndy/ 100 dan da.l 102,02% k6 hoqch ting 16 m6y so vdicnng kt

Ti€n hdnh khiLo s6t phuoe dn md long chq Binh Phn, khAo s6t di di6m xavdgng chq gqo Tan An viL thi bin Cdns Lons; kc bi€n 6p eid dan bn vA ph6t dong gidil6a da xay dlne dua,ns noi bO viL hQ lh6ns lho6l dudc chq xa Tan A4 ddng thdi t6chrc khao sdt $u wc C6n HO xe D,tc Mt itd xin chn tddg quy ho4ch dian du llchkinh la vrth Trcng ndn phdr tian nti 132 hO .ling k, kiih doan}, d6ns thdi ngmg

vn nehi kiih doanh 617 h0; hiCn nay toan huyen c6 1.983 h0 kinh doanh Uiuong mei

-HJi nen qud 12007 - 2008 ) n;1 kinn ri (@ huyin CAng Lone c6 r6c di rdnglMhg ki.h t6 khd cao sd vdi c6c ndm 1ru6c Nlip d0 GD? lane binh $en cna hai n m

b t9.96%

tl t\;: "nah nn iF Mat d q'h' I! tht thnt arcr, TNDN ntn 40 bh hqtu cqs Lors"

song sone vdi c6c diau k'fu phtr tri6n kinl t6 xd hoi trong c6c n{n qua Nsensdch \hA nvdc kh6ng ngmg tanglen ndm sau (ao hm n6m Fvdc drm bAonhtrc,uchitid thddng xuy€n vn (ch luy dAn tu ph6t hidn T6.s thu nsen s6ch Nnn nudc hilgnen ddu trlg in 20 25% h ddn biy cho nhiine in d6p theo thsc hi€' holn thdol t6rnniid \v k:nn G - xe hoi o dia phu@g, Vuc rieu boAn tHsn cdc chl tieu k€ hoqchNhi nu,tc h dt qum kang, t?o tian dd cho nan kinh t6 ngav cnng inng clic h@

Ditti' "nnh ht"hth@ hitr rd4!hry.r' ut erer,TNDNftn aiaban h&"ctuE hnc"

cHiTriu roNcHQ?KNH Tf TF.EN DIA aAN HUYDNcaNGLoNG

1,31

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Di.h 4

r,"

"hiD bdi n.oo6at o.oo73

nl6i "n,r rkl ttt@ hi€ 'i q'at 0 thn hfi GrGr, iNDN dt diq bda h"rlr cins Lory"

1.2 T6 chtc bO mty cn' Chi C{c Thu6 huyfn cnng Lutrs:

1.2.1.3o.16t6chtt :Cbi cvc lhu6 Huyed Cdng Lo.g c6 t4! sd dnt tai kh6m IIt th! iijr Cdne Long,cOng tac chuyen ndn t vc thuoc Cqc thu6 Tinh TiA' vi.l, ddng thdi chiu su chi rtaoIwc 1i6p cna Huyh ny Uy Be Nhen Dan huyfu, Chi c\rc thu6 ln dd !i16 chnc, quen

ly thu thue, phl vA l9 phi t en dia bin quan It hiih chi.l cta huyen dnng theo quy di.n

cn phdp Iual vn cnc vnn bAn tnnc c6 [en quan d€n c6.g tic hdnh ihu chitr su chi daohuns uin cis co que hu; cip ncn dem beo hodn rhinn ka hoach rtuqc sido Donang rinh chdt quAn l, va nghiep vu liL chi, y6u nen chi Cuc fiua $ut'rg xuy€n ih@d6i tinh hinh di€n bi6n ki.n t6 - xd hoi ren dia bdn quan ry, dd xay d!n8 k€ horch rl4tlic d|jng vdi thuc ti:, lren cd sd llAo sAt ki€n rra rinh hitrh sAn xuAt kinl doanh n€ndia bin huyen, hios rhnng, hiLns qui c6 so, t6ne k6l kip lhi'i bio c{o UBND Huyen vdCuc thua Tinh, de c6 biQn phdp chi deo id chfc thvc bicn Thudng xuyen ld chfc ki6m

m v i c o n g t n c c h u y i n n o n q l r r r i n h q u d n l y r h ; n h u r i c h t c f i i c 6 n b i @ n g c h dngdnh thu6 gini vn ftanh lich

Doi thu6 c6 nlien !! d6n d6c thtr hi€n diy dn, kip rhi,i cdc kloan ihu nop vAoKho bac Nhd nutc dnng rheo l0 Eiau k, bat cna ne,Anh Thu6

Chi c\tc lhu6 chn dong kdt hqp ctug c6c cd quan ban nsdnh c6 li6n qum da t6chtc x€t duyet dins ki ki.h domh, dang ki lhu6, t6 chtc quin It hd sd giiy td cec co

sd ddns ki thu6 cna cic lhanh phan kinh t6 kong huy€n T6 chic c6ne rdc th6ne ke

!hu6, rhiin hqch bien lai, ki6d tr 6ng tnc n6p lhu6 qua kho bac NhA nudc theo dingquy linh cna ph6p lua! ftui're xuyen ph6i hqp cnng c6c ngi'h d€ kiEn ta cb6ng rhitrhu rhu6, chijns sim En thuo.g mqi klai man hu thua ki6n r.a c6c cd sd sen xuirki.h doaih vi ph4d ph6p luar va thua, ka cd kiam tua rrong noi bO ngAnh thu6 ciriquya va t i la,i qtc dm kli6u nai,16 c6o va thu6 ci c6ng den dnng ft@ thdn quyancna Luit ihu6 quy dinh va sd ny quran cna cuc thu6 Tinh, quAn li vn sn 4rg kinh phl

dd !i dLins th€o quy dinh cna Luat Nge' s6ch bAo c6o k6t qud thu dong thdi eitu quy

cqD: NE4i' hi Dtn fti'r

;

oi$i,.nnh hi bmrifrui $dn a fiu rtut crcr,|NDN"enab b n nqa' cans Lo"s"

GtuD NPttin mi Diin rdhh

dinh kip thdi phAn tuh nltng fiua! ki, kn6 khln tong qud tritrn thvc hien vC @ qudclp lren da c6 , kien chi rho kip thi'i

ngen sdch tr€n di ben Chi cuc thu6 Huyen Cars bng duqcduqc sip xdp tbeo cd cAu sin c6 08 DOi

cin ot vdo s6 thu

sip x€p lA Chi cuc loai 3,

Dier."nnhhtlhth@han$c n It ttu nnt Grcr, ?NDN tit dit Lln ht9n cdrE t'ry"

c n p \ " " , k n , t p i , m

ha viqc ihvc hien thu Ns6n sdch ftn dla ban dan bAo thu dnng, ihu dU hoAn therh chi

L2.2.2 p6i hiLnh chinh-nhen sr-tiLi vu-quin triin cn':

Ginp chi cuc ttuadg chi cuo thu6 ttuo hien c6ng ldc vdn thu hAnI chinl, qua tri, riLi vu viL qunn Ii cnn bO chi cuc fiu6.

r\nrgm vu cu rne:

- Th\rc hiCn cdng t6c vin thu hdnh chinh va quan ri cna chi cuc $u6.

+xay dmg chddg hinl, k6 hoqch c6ng idc cia co qud, d6n d6c $vc hien chuds trinh ki: hoach c6ng lic

+ T6 chic ihqc hien cOng ldc vdn thu In l.t, in 6n di lieu tiap nh6n phar ph6i

va In hinh c6c loqi cons vin, hd sd rhua theo qui dinh va vdn thu Im t ! cnd Nhd nuOc, cnd dgi !A qui ch6 hn viqc ct! cd quan.

+ Td chfc cdc phors trno lhi dua cna ogalh, cna dia phu@g Th@ ddi vn l6ng hqp c6ng t6c thi tiE khen lhddng cia Chi cuc lhua lheo qui di.h.

+ T6 chfc bAo vQ co quan qunn li kho hang, lai sdn c,ia dm vi, di xudt viec udg bi co \o val cM[ phudg lien ldm \ i9c cho co qum.

+ Quen li vi€c st dung con diiu theo qui dinn.

+ rbiSi hqp bO phen klft hong viec d6p den, tiap khdch ddn co que hn vi€c.

- Thvc hiQn c6ng tdc ldi v! cna chi qrc lhu6.

+ LAp du to6n chi ng6d sdcb ci ddn v! ; qurid ly vd thvc hien thanlt toiid , chi

!_i(rian luoe Lhuone phu cipr hins rhme cho cdn bO c,la co qrm Lhdh qu)ar rouvdi cdc tld vi vd on.inn tung viL ngoii nginh theo cht d6 qui dinh; qugn It kC lo6n,quy€r ioin kinl pht rheo cha dO qui din1l

.

Dt tfl "nht mhl ktt tu quir t! tht'r c1tr, ?NDN nen qr bdr hute, ctne LMs"

ewD: NtuiZn nn DEn h"h

- Tnrc hien c6ng t6 qu.{n It cAd bo(he ch{tc ndng cta @ que sri' dlDs c6ry

+ Ea ngni n6ng lwng chuyan nsach, ki luet d6i vdi c6n bO chi cuc

thua-+ DC ngli b6 td phen c6ns c6d bO git! c6c t6, doi thu€d\t ki€n cin b0 di hac+ xay 4rig qui hoach cit! b0 ld.h dgo cAc t6, doi t ong don vi

+ Td chirc c6ng ttc bno q!6n lm trir h6 sd nghiop q! va cdc vdn bdn lhAp quicna NhA ntdc rbu6c linl vuc quan li cna t6

- Thlrc hien c6c nnien 'u kldc do chi clc tddng chi cuc thu6 siao

1.2.2.3 Doi nshiep vu - dd toAn:

C6 Dhien v! gitp chi clc iru@g chi cuc thu6 budng dAn ngliep !q thu6,tuyen t.uyan va h6 tuq cac t6 cbtc, cd nhan trong vi6c lhuc hien nghid vr ftu6, l6pd{ todn thu thu6, thvc hien viec tinr Ep s6 tbu6, k€ todn th6ng kc $ud , quan licac bai in chi $u6, rhu lC phi isdc be, thu,6 chlyan quyan sn dltg dh , fian cdpquyan sir dltng dAt, cac kloan ddu gi6 va dit dai , tai sin , phi lQ phi, c6c khoan lhulh6c ph6t sinh rrao dia bd thuo thAn quyan quan li cna chi cqc thu6

1 2 2 4 D a , r r u y e n r r u ) - h d r r e n s u o i n i p r h u ;

- Thrc hien c6c hocr dOng hd trq cic tii chnc, cd den nop thud cug ci!thone rin, hddng dAn , t n li'i va chinh s6ch thnA, cdc thd qE vd thu6 nhu : ding ki kCklai ftu6, nop ihuii, bp h6 ,o xin mi€m gidd, quy€l to6n thu6 cdc qui dinh v€ hot donch'iig tn, cha dO k6 lo6n th6 cho cac t6 chw c6 nhan nop thu€ vn td chfc c6 nlatr

' T6 chtc vn thrc hien c6ng tac tuyen truyan cAc luat thu6

- xty dmg chumg n:n} biin phdp Inan urai quan li rhu lhuC \a thu kl6c Fendia bdn quAn lr, thm n@ cho chi oc ttudg chi clc i.hu6 hut5ng dan viec fi\rc hienchinh s6ch thua viL lhtr kl6c, c6c bien phdp nshiep {r quil li thu th!€ tren dia bao

o6$tt "nfi hhh t'w hitu i qtu ti du,hnz GrGr,7NDN ht" alo brn tuten cd.E t'ry"

- Khno srr iinl binn san xudt kinn doa$ cna cdo 6 chtc c6 nh6n nor thua dd c6k5 ho?ch diau chinn dodh thu vA nfc ftua cna cdc hO, dAn blo c6n d6i gina oic diabAi! !n soat crn ci dnn tbu6 cna cdc d6i thu6 sdi En.

- Phoi hqp cac d doikn6c rone \iEc \ny dhg d{' ro6n,hu Lhdh Fa kiin lracdc t0 chric a{ nhed nop ihue

1.2.2-5 DOi ke khi - ke 1o6n tbuC vd lin hocl

- rhan iich d6rn ei6 cnc ahi tieu kinh t6 cdc sit tieu ten qud, chn tri vieclAp dv totn thu thu6 $eo d6i !n lap bno cAo tini hinh lhuc hi€n d{t lo6n thu thua hangthAng, qui , nan lheo chC d0 qui dinh

- Lep s6 ddh b? c6c rd chfc cd nlon nop ihu6 l6ng hqp ddh sdch c6c t6 cbic,

ci nhan xin c5p md s6 thu€ tn cic doi thud chuyan d& d6 hinh c6p c6 th6n quye! gidiquy6t, nhin gi6y chlme rrran ding kt d! s6 $u6 vd chuyan f! cho !c doi 1hu6

- Ka to6n theo ddi s6 thu rO!, lhlic hien th6ng ke va thu6, th\rc hied c6c ch6 d0biio c6o k6 toin h6ng kC thu6 thed qui dlnh

- E(ii chi6u bien hi rh!., phi le phi rdi bO thua

Xn ry cac troime hqp ph61 bien c6 sq chonh lech iheo quy di.h,

- cug c6p cac th6ne tin cin rhi6l cho bO ph6n nghie! vu h6 tls,6 thmh lra vdDOi ihud phlc vu cho c6ng ttc quan li lhu

- Quin li va st dme c6 hiiu qud thiat bi tin h9c

e 8 6 o h d o u i i n l t ; n c h , :

- K61o6n c6c lod 6n chi thu€, eip phft vn bin in chi thu6 cho cAc d chlc, cdnhan trcn did bm duqc phtn cip quAn It

- Thdh quy& to6n in.hi thu6 vdi tnns c6n b6 lhu€, dd vi t6 chLlc vd cA than sn

ti.ri, nth ht'h ttvc Mtn vn @nn Ij tttu ttna ercra ?NDN haa 4' brn hqtu cnrE Lu3"

ewD: \pnrt" n4 Diin r4ah t2 slltt: Dory nl fln Nstr

- chn tri ph6i hqp vdi c6o bO phan liOn que lrong cOns ltc xdc ninh hoA ttd Tdls hqp, ths doi , en yeu cAu va lii k6t qud xdc mi.h ho6 tl@ cho cdc don virrons co quan vd noi bo nglnh

- Ph6i hqp cAc bO phan [en qum da kian fta ri€c que lt, sr, dlng in chi fiua; xn lihoic da nghi xt Ii cdc vi phan ve hoe dd, ch{tng 1i, thco quy l!.h cna ph6p bat

- Lip b6o cdo ti.h hinh sn drdg in chi tbu6 dnne th€o ch6 dO quy tlinh, |aP du arl

\ : , i d u n g ; h i r h u i v ; r i h o a c h i n in p h u , ! u c h o c o n e r d c q u d n l i r h u a

86 phin thu 16 phi ttu6c ba chuv€n ouv€n:

' Ti6p nhan td khai viL hd sd ci6 6c 16 chtc, c6 il6n nop t€n $u6, phi l€ phi

- T6 chtc c6ng t6c b{o quan, luu t.n hO so nghiep vu vd ciic vin bu phdp quy cnaNhd du@ rhuoc linh vuc quin li cnng nnu tlmg b6 phen chuy€n mon trong ioa

- nrvchiircrcnntdrukrd" o o c h i ( u c t r u m g c h i c v c r h u i e i a o

1.2.2.6 EOi lhanh ha, ki€m 1ra:

cinp chi cuc trudng chi cltc lhu6 thanh tJa, ki6n Id vi€c chd! hlnn phipbat thu6 cna cdc tO chtc, cd nhe' nop lhu€ viL clc cd quan d cbic duqc ny nhiQm thu.tharh ka, kidn tra noi bO cq quan thu6 trons vie lhuc hi9n phdp bat ihu6 , cdc ch6 dOqudn li, xn li c6c hanh vi vi ph?n trons Iinh vE thn6, siei quy€t cdc khi€u n9i, t6 cdokong thdm quyan quy dinh cia ph{p luat

qm thue trons vicc lhlrc thi phAp luai lhue quy ilinh quan li , quy dinh cna nsanh

Dtt\i "nnh hnh.\rcrErvn q'dn ti,ru ni ercr,INDNhar 40 bra Lqlacdrg Long"

cwD: Nu,i rht Din hth

lhu6 xn ly hodc dC nelri xn li d6i ldi c6c rd clnc, c6 nnen vn can bO ftua c6 vi phqm

' T6 chnc c6ng tdc d6p dan, eiei quy6t ttri6u nai 16 cao vi lh# fiuOc phm viquAn lj va thin quyan cna chi qtc thua-

- Chn d ph6i hqp vdi ctc co qum, do vi c6 li€n qud lh!rc hien cudng ch6 hAnhchinh d6i vdi oic t6 cbic, c6 nhAn vi pham Phdp luat thuA iheo thim quvan, lap h0 sd

dd ngbi co quo NhA nudc cd rhin quyan khdi t5 d6' vdi clc kulng bqp vi phemnsticn r4ng phdp lult thu6, rhm d6i dOn d,5c cAc co quan phdp luAl gidi quv6t cac h6

- Than mw Fnh dao chi cuc rhud xn li cAc !i Ph?n va tbu6 do aic ngdon ph6t

- T6ng h9rp d soAi, d6n d6c vifo thvc lhi cac quvit dlth xn lr, xn phet vA thu6,quy& ,linh xn ph.l !i phe- hiol chinh trons linh v\rc thn6 $eo tham quvan

- T,i chtc c6ng tic bAo quan ln ftn h6 so neliep !q vn oic vdn bAn ph6p quv cn'NhA ndtc thuoc lid, !{c qud Ii cna Td

- TLrc hien oic nhi€m v! klic do chi clc lruqs chi c\tc thua si.o

1.2.2.7 DOi quAn It nq viL.ddng cho nq rhue:

Ginp Chi cqc trudmg l@.g vi€c qudn li lhu d6i ldi cic doanl neliep lu tha! vd

hO kinh doanl ct lha thrtc hion k€ knai lhud Hdg th{ng sau kli dng hqp tt' Ilnai lhu€d6i qum li rq c6 tr6ch nhien K6m fta si6n s6t lai tinh ddv dn' ohs quv dinh cna.itc chi tieu ken la, khai fiu6 , ti d6 m thm ntru de xuat kip thi,i adi hnh d?o co qu&trong viec qunn li vn Up s6 bO thu€ Qua d6 rd chirc kitm t a, d6n d6c, nhit nhd doernnghiep cnre hO kinl dooh va ti.h chip hinh viec ki; khai vi nOp thu6 sau khi c6 thOnebdo thu6 cna cd qum thue

u r'' - ra mt,nr twa q,a, fi i4 ht; tur' r^DN nia ao bdr hatu cn"c L'ns

GYED: Ntulil r i Di6' Lkn

K€r hqp vdi DOi Thanh t! kiam t a, DOi NsIiCp vu t6trg hqpi ti6n hnnll ki6m t6xnc ninn diji vdi nhnng 1'! klai c6 di6m nel vin va v6 dd 8ie lan hong vih ke khaittru6

Hars ft6ng c6 sa i6ng k6t vi b6o cdo s6 ttiu, nq dang chuy6n sog rh6rg saucho ldnh ilao cd quad niin de c6 hutug chi dao

Dijng thdi xen xdt cdc douh nshiep cd sd kin! dodh od! nq tian lhu6 dan pltiinhiau lh6.g d6n hAnh x6c ninh rdi san 6p dlDg.6c biin ph6p cudms ch6 theo lu61

vio thdi dian cu6i nam td cbnc rA s6rl vi d6n d6c chn doann nghiep iu nh6r

vd hO kinl doanh cd thd ihvc hiOn kC khai fiu6 vi& nop b4o c6o quy6t todn nin, 860cao Ai chinn fteo d6 t6 chfc ki6m ra b6o c6o quyAt toitn n n bdo c6o tni chiDnbrdc nOr iai co qud lhua theo quy trii-h quin li thu6

Ben cmh t6.h,tc kot hq! vdi cic doi c6 len qtrm; kien lrt, kltio sA bi doads6 binn quin Da len cd sd xen xdt , d6i chi6u lai la, krai thu6 viL b6o c6o 9uy6t io6nndm cna dor.h neliep vn hO lhltc hien kC khai th$ tiong nam s.u

Ditri:"nhh nL stn4nfi NnnIjth.\'aarcr,TNDNdn qo bdn hute' cd^s LME"

!6n c6 d;6p rung mor b0 phin cua cii cn xi hni vdo trong ray Nhi nudc Viec buv rlong rip lrung c,l cii d6 c6 rinh drir bl bu6c d6i ldi ntai lhnnh vien trcng xa hoi

Thn61u6n ein lian !6i sr tai ti,i rn fhit tliSn ctaNhi nudc qum niqm v0 TlNa

d nr6i binh rl,ri xi hoic6 khdc nhau Trons chd d6 phongki;n phan quvan, nroi knodnchi liOu cna cic chu hiu ddu dddc lr.ns l|5i tn phin liii san ritug c,la ho Do'dd, i rian \; rhft khoa rdt ddn giin thuong c6 linh chlit tLrqng tnng, kh6ng duqc quv dinhmot cich Ld ftrg !i dr6ns nhir.

D6n cha lii phons kian ler qutin Nhii nud'c quin chn o ddi Nnd nudc chiu

r h n f i i ' f i J n h li t \ d i ' r { ' l u n n e t , ; , J o r r : L i b n n i J - 6 r d l u v i n q u a n l a ' d i cairi Da cune c6p ldong b6ne cho quAn si vi quan lai, nhi cim quvan di dil mot

he th6ng lhu6 kh6a nhin huy d6ng s( l6ng gdp tiar bac cia den chnns cho de che

(hi cudc cich nnng ltr stur tha eidi thi'rh c6ng, gi.i cap tu snn lan in chi.h qutan dii chir lruong xny dlngNhi n c ld do k|6rgcrntbiap rioho?t done kinh 16

D: 1 t " nit huh i!, tuit \o Tnn t) rh r4'! L t.t t \n\ nI 4' bh tiitu t i4 t a4"

vio nhiog nnm 1929 1933, ndl knrh l0 cna cdc nudc tLi ban hm vdo klnng

h , a n g q m d o n E r u r u ' l ; ' r f j , r i n l m d i r I \ \ r , n r n k l o n g c a n lh i r p '; o n i n kinh16 dl boc li'nhtngban cbd !dkh6Deci'n Phi, hop vditiar tdnb phil trioncualicb

$!xn h6ilodi nguii Tt d6 cho din nxy mot m6 hidr kiih la ndi n.ltii t6 n Phu ha!

!i c6nieu qui dn duqc das,icncnt6oten df gidi dp dungd6bnCn ki lC Phit kien th€o hudng lli ltuahg c6 slt can thiep ci Nhi nudc Tric li Nhi nudc phni can lhiap viLo ho.l ding kinh ra bins cacn lAp n cic choong trid, diu tu ld vi lhgc hi€n viecphin ph,ji hi sio phim xa I6i thdng qua cdrs cu Dgin sich Nhd nudc Tnu€ Uc ndv duqc Nln n(dc su dung nhu h n6t cOng cu sic ban d€dieuchinh nen kinh te

cna c6c ltrc lLqng lhl lruitne Nhi ntdc chi dd'n DIan Dbi€m !u giii gi bi' coi !i d ni.h xi hOi do d6 nhu cAD chi tieu cn! Nnd nLdc Ur6ng nbieu Vi vny,lhue khod chi d6ne va' rri' huy dins reudn loc liichi',h di rhiau dd nu6i s6ng bO nav Nhdnudc ridip img nbu ciu cni lieu cn!Nhi nudc lrong liac bno !d Qu6o Phdng vi gin lnng.n

Nhr !iy Tho6 ld phinr tri, cd linh licl, su vn h 6t dt y6u khech quan xuitpnnttnnhu ciu ddp org chnc niing nhiom vu cn0Nhir nldc TIue phnt sinh t6ntai va

nt r an cnng ldi su r doi lin rai vn phil tien ciu Nhn nu6c !n $ pbil ridn clc quln h0 hing h6a ti!:n ta, cic ninh $nc Thft ngny cing phong Pbn bd, c6ng ldc quin li t.hud ngey cdng hoin thian IoD !n Thud dd to rhAnh cdng c! quan trons, c6

h i e l q '! ! u \ h a n u r c d ( d d n i p , l ; r ' " ' n e i l h i \ ; \ ' u ! d j r n u o

2 I 2 K h A i n i a n i a l i c l i i n c a T h u a :

2 1 2 1 K h d i n i € m :

'fhna

h m6l khodn d6ne s6p bit bu6c ln cii tha 'nrin vn ph6D nhan cho Nhi

!u6c theo mfc dO !d thiti tin duqc phnp luet quy dinl nhim s,i dung cho mrc dich

cvED: Nsin |hi Did"rni'

t t u t u : t t , 1 \ D \ u r r d i o b a ' n a l n t a t n t

da b;t bu6c ' Dsudi tu kl6ng' chutin gilo $u nhaP rir khu lrrc ld sang lhu vlrc c6ng

i l , : m r i r ? o \ ' rt:r rr'.:n I ' d ' u ' c ( l l t ' o 1 i , r \ 1 o n t ' i n g

TLD nhien, Thu6 li n,6t khodn dine gaD b;r bu6c nhung kb6ng nans rinb hi'h

su Dshia liL hnnh dots d6ng thla clo Nhl tu6c li hinh d6ng lhvc hien nghia vu cnanguiic6ngdin kl6ng phni h hiinlr d6ngxuithian khi ci) biau hien cna vi pham phif

'Ihft

kh6ns dlne tirh hoi! ld tNc liaf.

Tnn, chit kh6ng hodn trn ttc tifu cix Lhui duqcbiduhion tle cic khia cqil saulThn ihit nrnc lhla mi c6c ling l6p uong xd I6i d6ng g6p cho Nhd nudc klrong hoin r.ir dda iren 'nL?c dO nhing dich vlr vn hirng |6x c6ng cong do Nbt nudc cungci! ni ngtri'i n6p lhui dtrdc thua htrong NgtiJi n6p $ua.nDskl6ne c6 quv" ddiloi Nha nrdc ph,li cung cip hins h6a, dich w cnng cing cho nnrh '6i mdi nop thn€ Miil

k l $ c m r ' d d r u n g " ; p n r n g l @ d r l ' \ | "nog."ng c'lr \li nrdc cing "nong n l ' ; l

$iit phii ngang dng mfc tl6 ddng siip ctu nguoi n6P rhud cho Nhn nudc Mnc d6ns

6ttD: ^Ni fh Di;4 rai'

oL$nr n,t, tt'" na,a o,a' u i, ttrt crcr, rNDrr n tlah ht*ncdBLutt'

e6p dudi liln fino rhud inidu ha! i1 cni cin cn lio kt qua hoat d6n8 kinh td xd loi cins nhtrnhu ciu chi leu cbuns cua Nhd nuoc.

Thn h.i fiua kh6ng mmg lint cnit honn tri tftc tiCp c6 ns}ia li ngudi n6p thuo

s u ) ( l ' J \ r n g i n u h d r o c r n 6 r p h , i n c ; ! J l \ ' r J n g ! c n g m i N l ' i n u o c d r e li p ( h L n g c t o i , n n r d 6 r g g i ' ' I p l : n lc h I J o k _ i n q n l : r " i i f hrii tuong d a n e L o i

*1loan liin fiu6 ma ho n6p cho Nhi' nvdc Dic diam iy Cinp la phen bi€l st I{n6 nnau

cd binsin!thla !i cnc knoan pbi vi Ie phi Khirc ldithua phi viL l€ phi cnng ln klonn lhu cirn Nbi nudc nnung c6 tinh cbill d6i gia'.

Thui diiu su anh hrcng ci,a ic ydu 16 ki,rh r;, chi.h tri vi xd hoi trone nhihg

r h i , i k i h i r d !

viOc danh lnu6 cia chinh pln kh6ng fid lhoir ly y6u 16 kinh ta, chinh lri vA xah6i bdi ri ngudn thu nhap cna thud chi li k6t qui c,l q,!i t.inb hoat dong kinh 16.Kh6ne c6 hoat dong knrh rd hoic hoat d6ng ki r 16 kan bi€! qui kn6ng lhd tao radudc trsudn fiu cla thu6 Nsurc lai, vidc danh rbua cia chnrb pb,l lir y6u sc ,idhhudng dan qu6lrinh kinh t6 xd I6i

Yan lij kinh la tic dong d6n lhuA dri,ng li nLic dd tidg rruog cn! nan kinh 16

t u d d ; i , r L n l ' p b , n l ' q , : 1 n ' h d n e u o i s c ' l n n p "u bi;l dons c n a N c r n

| \ sqH: DdrP tui tid Nxdr

T6n ld, nbins ddc dian odbdnrren diiy cnalhuddapndnoh bdn chfu, noi dunsb€n trons cna lhua Tt nhftrg dac didm d6 ginp la pne bi6t lhua vdi cnc hinn lhi'cd6Dg viC khnc cna ngAn snch Nhl nudc nhu phi vi le phi lr€n nliau phdmg diQn kbtc

2 1.2.3 Vai tlo cLjl Thu6 uong na kinh rd nrldc ll:

'trcng dian kien nin kinh ti thi trudDe c6 sr can lhiep cna Nhd nudc, Thudd6ng !!ilri nat snc qum lr9ng d6iv{iiqud lrinh lMt den kinn te riboi, Vli lro cia Tbu6 tong nan kinh ra tb! t.udns d nudc la dudc thc hi€n ren cic nii sau dayl

) t 3 I t L t a \ t - j ' t h L \ L ) : u 1 o \ ? t u < q \n \,tk

V; ui \;r, rhd NgJn sdct N,r nuo, li \," ,1,'rg nhimg qucn hi kinn ra cinr Nbn nda'c vi cic ling ldp den cu lrong xii b,li, phit sinh trone qud trinh Nbn nudc hly

d i r e "i ngu6 | r u r ( h n h l i h ' 'h l ' 1 r ' ' ri n q r r r i r r r I ' p I ' u n s ( u a N h i n d c r l ' ;

!h6! mnr nnu ciu cbi deu cLl.nrinh.

Da luy d6ng nsu6d luc c0 ninh Nhd rutc c6 tha sn dung ciic binh tbfc kh6c

Pndt hinh rhen liai dahangtreicec u ciu chiriau cin thi6t cna Nhd nu,ia lhit nnnh bni phieu de v.y lrong vingodi nRtc.

Bin n6t phin lii sdn Quoc sia.

+ Pbar bi.n lh€n liin da cli iien ld cech rhL?c dm gian nl)il sons ph6t hdnh

r h i n , , e r J < J h , r i ( u rh : i u c o s d \; c l ' i , d r f b : J i ' l ; d e n h a u q r d ld n p h a r d u a r ; n kinh td ddn b€n bi' rdc lhim cing ldm kI6 khin Lhgn cho Ngan sdch Nhd nudc.

+ lhdt hinb liii phieu de vly lrong !i Dgoii ntdc vir phrii chiu nhiirg @rg budc va ki ra vn chinh liituphia nguoi cl,o !.y rim phiiirin ngu6n dd hoin tra cA

bi t,,i: - nr, h,h i""hr,.,,t,,,- t, nu, h.!utLt.I\D\ -;' 4tbN hni t ra'c ldtt

e6c fn liii Niu kn6ne hoin rni durc na var sd d; l.i ginh nine nd nAn cho cbiih

Bin lii si quac gia dlD dai ngu6r tii neuyen se bi can kia vn l{nd.g dnn

b ^ d , r o - r ' ! r in r l ' I n r , l i n l , I u J J ' ! r \ 6 i n s ' l \ h J n v d c

Do d6 nhh chung oic nudc c6 naD kinh tO phit trian, de hur doog 6p irung

n g ; n l u h i c h i ' \ d , p in c n h u ! a u h r i r - ' r N n J ' u , r a r f o l u J n lr o n e r l d r i c L i

l h u l \ i c r ' h n g d n C !I \ r : l l n u j , l , r r g ' r , l r ; eo o d di;T:

- Ngudn rbu lio Nger sich Nhi nudc th6ns qua rh; li l6ng sdr phan xd hii

vn fiunhip quijc diin liong nudc Lao m Thud l.i In c6.gcu pbin ph6ic6thamvi r6ng l6n, b& hnm liu #r noi li.h !trc D6i ltdng nop thu6 bao sin toin bO lha nhan vi

p h i ' ' l ' h o r v n g k r h a \ ' , p F r r n h r ' e r 6 ' a ' r r \ ' l l D v y rh u a d i m b i o r ; u ' n

a ' L d r , , r ' , l n n r 1 \ , t n e \ r r J n c h o N g d r ' I N l " n u o c

- Phrdng thfc tap irung ngudn lBc cira Thu6 $i dung phuog plnip cln,ydn gi.o rl,u Dhiip bir buic Do viy Nhi udc din bilo thtc hifn citng l);ns tong viec phan ph6iginh nalg cnacic khoil chi liauc6ngc6Dg.

- Ngu6i lhu cho Ngan sich NhiL nKtc cli c6lhe lnne nliau vn nhanh lr6n cq sa ndn kinh ld c6 sqrt,s rrddng vi ditl l,iau quiikinh ld cao ding rti,irdi i lhfc tiel da liii kitm ctu nroingui'i din trrng cn sin xuil vnlieu dnng Thue kal hqp eina phudng

r l u 1 , b r u r L l u \ r q L J J r l J r J i h r n l ' r ' t l o I ' n r c o \o i \ i c h l\ i c h L r r c h " r d J raohstrquln rn'ncna ctu chUlhakinht6dfi d;1luqDg !e hi€u que kinh doanh Tr€n

co sd dd thud dii g6p phin rich crc vlo viec bdi ddns !i, khai lhdc neu;n rhu ngiv cdng lnng cho NgaD sichNhir nodc.

) l 1 1 - \ ' t o o - C p n t r a r t ! ; i \ a t " L ! ;

N kinh te nri truorg ban canl rhiing nril ticb cuc cong chira ilune nhnngkl[y& rir lijD c6 ci n6 nhu rhiau dn di , l.ri phir D6 khic phuc nhnns knuyat rat il6, Nhl rddc phii can thiep vi\o qu6l'inh ho.-l da)ng cna non ki telhittuog Trong

crED ^tr:t tut Dt;u niit

Didu chirh nan knnr lr chu ki lat Dr6t lrong nting n!i' dune quu trcng cna qld

qua lnnh can rhiep vno nen kinl le Nnn ntr6c di il duDg cic bifn phdp htrh chinl nang rinh cMt cu&rg ch6 lii hdng lo4t cic c6ng cu kinl 6 dic bi6l ld lhue Cnng ldiviec nid rnng chric nang cna Nhi n&tc,lhr6lrd rhinh c6ng cu qu.D t!9ng da lhlrc hion q&ln li vddiatrri6tvitu6 ian kinh 16.

N6i dung quin li vi diau ditrimocLin rl[a d6i ldindn kinh raqu6cdadduqc

rG hien o nlinrg khix ciih sau:

L r \ i \ i r r i t u - n n o n g m ' e L i i - r ; ' ( ( l i i n o l q u " r lJ h u d n g d : l v rkhuyin khi.h rhir tridn sdn xuiil, inor6iglLn rhi,ng d6irditir cichc thinh phin kinn

r i , h " ^ \u U r j p o x | i ; ' , r \ 1 ' l u r g o n ' i r r l ' ' \ , o ' i c d i d h i l ' c * n ' i l

c ' n J o i { ' r r o n S n n } i n h i t r u - J 4 n g r u - I t ' l i ) \ ' ' i e u , l u e l t < n \ a I ' a n C - L 1 g

1 ' g r l ' r ' \ i e r t ' ) J n h c h rl r l j - r r r h u r l h "nldu \icJinh.Jungd-ndil tuqrs d,tu rhui:, d6i tuqne n6p rhu;, lhua suiit drd d6 nian 8i,im lhu6 hqp li Nti nktc dii khuy6n khich, niing dd nhiirg hoat d6ngkinh doanh can thiet, Gn in c6 hieu qui cao, ddng fidi kim hem nhnng nginh nglia 'nit hii,rg cin hon cha sAn xuit, hd-n chi riaL, dlng theo hvdng liil kiim, ch6De x! hoa- h,g pni Ntu rny, bine cdcn it) dung cic ch; dO thud phen biet v{iili'ng rgirnl knrh 16,lnng mil ndng klnc nhau, Nhd nddc c6 rhi thLic ddy s( ph,it lddn c6c nsinb qu.n tane ihAr, gin !id then chol lrcng ndnliib ranoicsan bi.gt6cdO ttu,sr,Tdnggiin chirng Thu6 dd s6P Phid dia! chinh cdciu ki,,h t6, cdciu neinh nqp ryrheo yeu ci! phir trian ki'nr le cn Nha nudc trons

riinh diiu chinh vi 60 nin kinhti Trcng nOi kn,lr

k' h diau kh6 finh khoi Da dint bao 6c d0 rin-q

rtnd da diau chinh qui ldnn (ld Trons nhi,ng nnn

Nhii nudc cd r# ha rhip ntc lhu6, rxo nng dilu

16 thi rNihg sq phat ddn drco cln, ttudrg 6n din[ Nbd nt6c $i dung kbing hoirs 'a suy lhoti kinh 16 kidn il,uin loi nhim kich lhich nhu

Di t;r "nn h)it aw hiO' wi q'i' tj tu rui crer, rND^'fi' rlo 6dn htin cnq Lul

cau titu diDs dd l'ne diu tu vi md r6ns siin ruit dm nan kinh ia rnodt khoi khnnghoing nhanh ch6ng Ngudc loi trore thati ky Pnnt trian qui nuq c6 ngrv cd den d'n n5r ce,r d6i, bi.s cdch t.ns thud, lbu hqp diiu ru Nhi nudc c6 rhe gin lnng nhip il6 ling hldns $co mc lieu da ra.

Thu6 c6 n,a duoc sn dune d; diau tii viac linr !i thit ngbi€p Khinen kinh 16 o ' r l ' r n d i i l c i o r u n e \ d \ i ; ! 1 J r ' r g ' ( l " r ' c h : r i i u r a ' l i i h p l j r h r;cin phii dLdo cit gid'n de riirlg lnig ciu !i viec lnDr Trong lhii k] nen kinh t0 lam

ph lni cnng ldi viac Jr gidm c,ic khoin chi liau cLln Chinh phn lhui: ldi duoc eia ting da eiim tdDg c,u vi ban ch6 gi! lnng I.m phtit.

h i x n ' L n l r r h u r q r r i d ; n h n e ' l ' o \ ' u ' b ^ 1 9 u a n o D i p M r i e n h o h ld6ne ngoaillruone, tao nCn sric manh cinh traDh matre tinh tap tha, nhing thdalhutur

ra li;n di tbu6 quan h:D md r6ng Lu do luu rh6ng hing h6a sin c6c nudc vdi nnau du('c hinhrhinh Trcn cdsd d6lion mnrh1Iu6quan 'a ddi lhuicdns6Pphinkhuv6n khich,ll,n hnr v6n diu tu nLdc ngoii rh6ng qu riqc Chilh pbrl c6c nutc ki k6t hiqp dinh ril',h dnnh rhu; rrrlns vn qu), dinh hiu,g didu kiEn uo dAi diu lu Nhu vAv, liecrlri ldnh chinh s6ch tlua su51, nhif khiu, thtc hion lien ninh $u6 quan vi ti€p ditlrdnh dinh thua rnns de g6p phin lh!rc lien chinh srch diSi ngoqi, lhr:c div sv hoi nnaD eiia.ic ntdc lrong khu vuc vd ten rh6 gidi

$q, tt tu nL.t c7 cf, TNDN hat dtu bnh hnrcn cdnz Lu\

2 t i nu! g6p phAn d.it" Uo sk bihh dijne nang chinh sAch il'.g ri hd6hEEbP cho Nhn N6c giia cAc thitnh phin kihh ti rd thtc hiAl cAns bine ta hAi:

' 6 r g t ' i r j r i o i l r d - ' g l i r ; J o i f " r " ' J r h 't u r ' r o n C ' i a n rr n h p h d L n i C n c0! lich $i Trcng xi hii de chrl, lnrh c6ns bing thti iluoc lnuc hien lnr6c hal d6i vdi vidc phtur chi giinh nlne cna lhua kl6a Ci cong brng lrong viec thqc hien ngnia vu ihui n6i d6ng vien ciic thnnh vien ll''ns hii lrong hoal d6ng snn xuil kinh domh, giir duqc tha ch6 chinh lli.linh c6ng bing doqc bieu hian trer nhnng lhi.c?nh sau:

- IIe rh6ng fiu6 du{i'c fu dung rhi;ns nhir gin! cic thnnl phan ki.h 16 cac thinh

\ r L n h , l i r ' S \ J c o ' g { n C d u " r l ' ; ' r r r l o ' e I h r n \ r; ! n J o n t s t i n g i 6 r e' h r r i r : ' r ' l ' i n g n c _ c r f o r ' r l , u r , i r l i ' l p l l ' "rnl' r; (o nhi'ng d : i r k e 1hoat d6ng gi6ng nliau vd c6 rbu nlnp gi;ng ilru dnm beo su bi,rh ding vn c6ne bine

va quyin ldi v:! nehia vu d,ii vdi moi c6ng diin, klling c6 nhang d,c quyan dlc lqi bal hq! li cho d6i tuonsnio.

Cnne bing xii b6i (h6ng cd nglh li binh quin chn.ghia .ld'i loi noi nsddi lrongxA h6i chi co lta cd lhu nhAt ngangnlau Ngldic6lnu nhap cao plii il6ng $u6

c - v h o r ; " n d r h l r h r p r l r , t h t ' ";.h llx nJ"u.(o kra nlngrop rllc rhie' hdD tbi phiii Dl:jp thli c.o hd nhinrg ng(oi kndc nhutrg DMi di cho nguni hm in c6hiiu qln no c6 rlu nhiip cao, thin chi rit cao so vd'i igui'i ldm in ltroi bi6ng, kdmhisu qui, ktuy6n klich cai ti6n quin li,oiiLi6n ki ll,uit, diu rd !6D, dlu lu chiil xdm,

hm nn gi6ide c6 rhu nhep cxo notcacl chinh deng.

r r r h J ; i g c 6 n E b i n L x i n i : k h d g \ a \ ' l n o ly ly l h u y a r ' ' , rh;i dtroc biauniar bi,rs nhnng luil phif hd d6, quy dinh ln ring cna Nhd nudc lhnic6.hnns bicn phip ch6ng rnit tlN c6 tin, qud vi d6i lrone n6p rh;, vd can cflinh lhu6, vA 16 r r c q L r ' l r r l ' u l u i \ i h c , l r n r i r , s r l r o \ i 1 i , 1 " r r " \ u l i n ; l i e m n i n h d 6 i v d '

GIFD: *rti, rt' Diau tbr

u i t ' t r i i , t h i t , , , t t i t t

cic !u vi pham, klic phUc lruog hop xn Ii kh6ng dUng phip luei qun nang horc qud

Nl'r l\ric,lunr.lJ r t; i rl.r- L.t nJty\.r n' p dc -lio hdnn c c nghra vu Llar bJo

ch6 dO sd sich k6 lodn cnnne dr, h6a d@, riu n6p rhua fieo dnne phdp lunt cnng h nhnne ydu t6 quan trongdachinh sich lhud din bio biilt diig vd c6ng bing xa hOi.

Phin loai thu6 h ss sin xip cic sic rhu6lio.g milr he thi5ns chinh s6ch lhu6 rldnh nhnng nh6n khnc nh.u fico cac tieu thtc nhilt dinh.

2.2.1 PhAn loqi Atu thca tinh chtu.tia ntuA:

h u c - a d c h i a r ' r n h \ a r th J m lo n h r ' ; t i ; l r h l \ a r h u i r u c l h l n l ; T p h m biet.6 i li d6ituqns chtu rhu6 ndm phuc vu ycu ciu xa! durs chidr sitch rhu€, ddng vien vro diti nrdg nio D cbn t6u:

- Ihu6 gii,, thu: li loii thud kn6.e t,tc ri6p diinh ldo thu rhep hay tni sdn cia igudi!6p rhtr6 nii! d6nh n6t cnch sinn ri;p 1h6ng qua si6 cnbdg h6a dich vu Nstiti iOu dnng nhnng hdng h6adichru d6li nelrd' chn lorilhu6 dAy Thud sidn tlu li ddly6u 16 ciu lhdnh troDs eii bln hdng n6r, dich vu nhiiD dOng li€n stc d6ng gdp c|ja

n e u n r' i r d u n g r J u , r r \ \ J o n r o l ' l l : \ , d i n l , l' L r' l ' p c h i ! lh u i

Thua trc rhu: li loallhuedenhhto liap lio lhu np lolc liisan cna neuiti noprlN6 N8uoi lrqc li6p n6p rhua d6ne thdicnng D ngui,ichiu th!6 t6lruc ti€P diau ti6t thu nbap cia neuiti D6p rhu6 !dkhODs dudr linh vio chiphikhi xdc dinh thu nnip

viec phin loli thu6 rb€o tinh chil cho rl,iit rni tli cna Dne lo?i llud trons PhAn phiii vi diaud6l tbu cnn cic chn th6 trong xi l6i, cnng nhutrore n6itudng quan citarhudlro,crbuvn lhud gidn thu rronsring$u ngin snchNhn Dddc.

Gt HD ^ta i" rhi D'iu hni

oi$r "n hih th@ htu 'i ttdr tj ru tui crcr, reDN dn ti' bin t&ftn ars LMt"

222 Phan bai &,a Ao d6t hnng c athu,:

Ndu cin cn vno di5i tuorg cLl lhu6 dd phiin loai rhu6 fii c6 thd chia orc sic

- Thu6 thu nhep: Bao gin cic sic thu6 c6 cd sd dlnh ihu6 ld rl,tr nhep kien

d r ^ l h u n h i , n i n d u o r r r o r e r n g u o a

" l o , l o n t s J u o r o " r g r i f i l t r m g l i {, d n e : r l r r n r p l | h o i d i ' 8 s " n x L i r l ' n h J o r h d r i d 'r E lo i n n u + n l i ' n c c o p l : i n

Do d6 thud rln, nhep cnng c6 iiu dang: Thud thu nap cd nhen, rhu6 lhu nhap c6ns

r ) r h u h u j e i l h d n h n

" n u d ' ! o i i r h , ; l u t r t o ' r i n'Ihu6

tieu ding: La loai tlft c6 co st dti.h thua lA phin thu drnP cna 16 chftc, canhin duqc mane rarieu dnng rong hiOD rai Trong rl c i6 loei tbu6 fiCu diDs rlddc tha bien dudi nhiau dnDs nhd thu; doanh llu, rh'6 deu lhq dac biQt, thu6 gi6 tri gia

- nru6 liii sdo: ld cec loai tbu6 c6 cd sd di,n, thud Li giii tri lii san Tdi sdn c6 nhidu hinh thtc bidu hien:

a i - J n l r i c h i n h e d r r c o r t o r o n I n n g u i h r ' g \ h o A r l \ u d g p h i a u

+ Tai sin cij dlnl sdm ihd cm, dil dai, D,riy nr6c nhd nay, xc c6

+ Tei snn vd hinh nhu nhen lieu hidg h6a, biquyat ki thuet.

Thu6c lod fiu6 tdi siLn li cic sic rl[6 nhu thud nhiL d;t thu6 st dlne dAl n6ns nshiqp.

Viec phar loainhiiu;c lnu6 vi nhian d6i tdong ddnh thu€ kh6c nhau nhln ddltbio clo he fi6ng thua bao quit cac bgu6r tlu de d6ng vien cho ngan s6ch NhiL ntdc,pl:ir hur ri d ,1s !1.' Ing -! rhu \i l"' 'r,r I'J,,o l: I tuDu rl';m dar duoc (i' mu' li€u, yOu ciu cl,ung cia be th6ns rlu6.

6YttD: N!fit IriDi;n Ii,h

oiAi:t1"h hi hr,itu ri rtu n tj tn t|ut erer, r\DN h?n dio bnn huten ciry Lons

2.2.3 Phan bdi /t!u io t,hatn richinhcnathui.

-TIu6 t6Dgbq!:ld loai lhua dinh viLo t;l ca cric lhrnh phan cna cdsodanh lhui

2,3 Qtrn tritrh hinh thirn[ vn ph:it triin tri rh6ng tln6 d Viet Nad ti nnn I945

He th6ne lhu6 cnn nvdc l duqc hnn, rhiDh ra, phir lrii;d tms budc e;n vdis(ra ddivi ph,it lrian cLla Nni nddc dir cnLl nhin dnn ri Nhi nu{tc xA h6i chn ngiia

\ E D x u c i h ' ' d i - r { ' L r o r o , r ' 1 , i g d d 6 ' u i \ r < ' b l i b o m i r n " fiua nd,e tinh dr;thn khic (rnua rhan, rlni dian d lUng bio lut ) Nrn nudc la tar rhi'icho duy r'i 'not s6 sic th!6cirhdi Phip(nhdlh;Mdi bii, thu6 ii€u rl,u thudc li1.

r u ( a , I n r o r r o re q ' ' /nl,ulgJo.on'h.1c'llol".onlorrhhdp.n;n 6 r h u l f o n e

Ndn t.o rhcn diau ki& vet cdt da l{nic phuc crc kb6 klldn !a ch6.gthulro.e, sitc ngoii ch6ng giac d6i dieL giic d6r Nhi rtdc di td chic cac hinh lhtc tl6ng lidnd6ne g6t tqnguyen dua lren ld.gyau nLdc rl nhiotlilh cdchmangcna nnAn dan

l t l j J r 1 o r u r r ' ' \ d _ t.r( "'r';.li i l"\ 6ne htd q'i Jlm p\u ql;c

D < n n J m o ' l , s a r D x r h / D i n e r@ n q ' r

" n I r t l l r h u h : i r ' u c l ' + ; 1 h r o n ;vaciingrncrii chinh theophuongchen lnnglhu.giim chi thongnhatquin It thu chi rii chirh ", Nhn nudc di ban hdnh chinh stich lhua NOrs nel,iep rhu bing hieo vil vamOr s6 sic fiu6lhu bingtian,rhdlhu6 doanh ighidp, (bro gdd thud doanh thu viL thua thuc lii ), thui: quiin hing r1,u6 bu6n chLry;n rhld hin-qhda,tbud xuitnhip khiu,lh!6

sh siin thu6 rrtrdc b.vilen

Di ot; "n|h hittt tie hitu vi qh' Ij nu nu! ercr, rirDN tut itio bdn h'rir cd'ry Lo's"

IIe rb;ne lnua niy dtrdc li6qc dut ri va b6 $ne dro d6n sau ngdv mian Bic hoin

r o d n e ; i p l ' J n g l u r d m l o ) J ) a L i u c i L ' \ : ) d n g \ ' r p h - l ( i a f k ' r r r a q r ; doann, cic ch6 d6lhu rari chinh d6i v6i xi nghiep qu6c doanh lin luo dud c xnv dvng bao gdnr ch6,16 thtrqu6c d.anh trich n6p loinhuin n6p kliiu hao cd b6n Tir ci cric lo.i rhuij !n rhu di chinh n6i tr.I dd@ bi sune $nr d6i ihiau lijr viLo c6c n{n 1966.

1 9 7 4 , 1 9 8 1 , 1 9 8 6 1 9 8 7 ! n d i u n i n r 1 9 8 9

Thdchi€n diim6inan kinn ra thco Nghiquyol Dai h6iDAng toiLn qu6c len thfVI, iai kinh l; nudclade c6 budc cnulnn nrinh ld ki'nr te qu6c do.nh dd chn d6ng kinh, l o r r h r 'c o rl - ' 1 ' r rl , r r u o r , t c 'h \ flil kl r rc I'o '" nudc p l ' r l k a r r h r l \ ' J d

J , ' n g r : o r l - r n h \ i t'r Inv \( llr r rl r hro Jolrl Qu n h< hop l,c quoc r cdudc noronsraodiau kiOo thuan lsicho lilng trtriJng kinh 16

Da phi, hdp v6i co ch€ kinh td mdi, nim l99o Nhi nudc qurat dinh thuc hi€n cu6c cii cich llua dn drn I xay du'ne vi br hinh hC rhiing fiud th6ng nhit ci nudc thlv rhd cho cic hnnr finc rlu rrrcc day lhua td thi,rh c6ng cu quan trons dC quan Ii kinh

16 vd Ii ngu;d thu chn yau c,:{ Ngan sich Nha, ntdc HC ih6ng thu6 baog6nl

- Luat lliua doanh thu ip dung tn 0l/10/1990

' Lunt thu; dCu thu dnc biel ip dungd 01/10/1990.

' Luit lhud xuiit khiu.lhua nhep khau ip duns Ln 0l/3/1992

- Luer lhuii lqi rnc np dung tu 0l/10/1990.

Lual rlu6 sn dltng dat n6ng nghiep it dung ln 0l/01/199'l

- Luiil lbua chuyan quyan sn duDe dnl nP due Lir 0l/6/1994

l'hdp liDh rbui thu nhAp d6i ldinguoi c6 rln' nhiip cao dp dnry tn 0l/4/1991

- Phdp ledh fiu6 tni ngu!€n ap dtrne ni 0l/01/1991

- Phip lenh ve rlue nhi, dat nf dnng ln 01110/1992

- Ngoii ra con tip dmg milt s15 loaile lhi nlu le phi lrudc ba le Pbi gi.o $ong G phi hring lhv liL tic loai la phi khn.

cdns cuOc cii cich rhud bL('c I (1990 1996 ) dii d.t dudc nhian kal qu,i dane ka, thu Ngnn sich ling nhmh qua cdc nnrn diQ img va cdbin nhu ciu chithua,ng xuye.

cfE D: Nfltu rhi Diiu fhnt

b i i t - t u \ h r \ t h t u , 1 t rt , h u t : i \ t u i e t c l t \ D \ i n d t t t ' \ n u ' t s t o r q

ngiy cins lilng cna Nld ru6c gidm Ii lO bai chi, go! phir kim cha lam plrit,6n dnrh ' i j c p l : L h r J d r o ' : d J n ! q L J i l - ' i ' r t * ' r a n L : n h r a e 6 p P \ : n m

r6ne qum hC h{tp lnc kinh ta v6i cic nudc lrons khu vuc !itla gi6i Tuy nhi€n, sovdi

.nu;iu phil lriin kn,h ta trons rinhbinh ndi, he dijns cbinl, sdch thu6 diboc li mor s6 nhdqc diam sau: chm bao quit hir c,ic neudr rlr, he th6ns rhu6 cnng nhu tdie sic

dru6 c6 niidung vna phirc llp vn lring ht naD niau qun chua cao, giy lam li lrong

xd b6i cho ing $ua qu6 ning cnc s:,c &ud cin nhnng didn cbta phn hdD vdith6ng l0 qu6c re, hm cin ro qud tnrh mo r6ng qriD ha hqp lic ve kinh te vdi cnc nunc tiong

ciich rhua budc 2 duqc dil m li ddi b6i l,1t€u vi chi dao !e xny ddg n6idung cic ludt drue lrcne

- cii ca,ch he fi6ng$!a tu€n co sdnrd l6ng diOn fiu fiua diiu chinb rhud su6l cia

drg siic fiud vi c,i hc rh6ng rln'6 DhLdg phiidim bdo On dinh ry le d6ng tien cho Nhdnudcronekhoin rn L9% 20% CDP da ,t dung nhu ciu chi lieu cn! Nhi rudc

- cili cich thua l)hii ti6D binh din lnng budc l'6n co so riL so,r lai he !h6ng thuehi€n hi.h, xcm xil lai iimg stc tbuc da ric dinh thnnrn tien tlrinl gey ra nhilng xio

t!6n rrong ddi s6.gkinh t0 xa nii

- ciicdch leth6ns rhu6lteo hud.g dor gian,irllu6s ! llinh dinh hing, looi lru

din nian giim llu6 clo d6iluobg chinh sicr xn h6i, sinm bdtoi€n giim kn6c

tm cira nginh $ud vi c,ic ca quan clrr:ic nang.

ltnD, \Mi' tniD';- t.i' 5t tu:r|n9 friria\ttu

xuit phiil rnrinh hinn d6 vi€c cdi

cip bich YCu ceu va cic qua diom

tla th.;n n, t, t\D\ ro rit ht Lntu tnry LolF

Nhnns quan didm tren dddo rh6 hien kong qun tinh cdi cnch rhu6 budc n Bil diu

O ndn 1996, hq rh6ng $ud ntdc ta dn duoc nghien ctu sna diii, b6 sog theo hu,tng

sna d6i bd suns mot sit diau cin LuAt thud xu;t khiu, nhap tn,!

- Lunt thui Ci6 tri eia lnns da duqc Qu,jc h6i kl6a xl k' hop tht ll lh6ng qua

ciic Luillhua bao gOm:

Luir nrua xuit nhip l{niu.

- Lual fiua Gia d gia tnng

- Luar rlu6 Tieu lhu dic bi6r

- Luir rlui: Thu nbep dolnh nghiep

- Lnalrbu6 Sn dlne dal n6ns nsliap

- Luet rhua Chuyan quyAn $i dung dlir

Cic l'hip lenh nruc bao g6n:

Pnnp lenhftud Tni nguyan,

- Phrp lanh fiu6'lhu ap d6i v{ti ngri'i c6 thu nhap cao

bt rD: \!ti ri Di;t huL 5m x! ot'R ni ria \tu

oitir "nk|hhthn4 hianiqn t! tu t"i c7G7, ?NDN ntn dia 6da hnti" caB LoaE"

- Ph6p lenh fiu6 NIa d;t.

- Phnp lenh phi,16 phi

Cic Nehi dinh lhu6 e6n ciic Nghi dinh cn chi.h l]hn !€ thu! Mon bai, le phi lrudc

2.4 NOidune cobnn crta thuaCTGTti, th,aTNDN

2.1 L Thu; Eia ,j gia tdne GTGT):

2 4 - 1 1 K h n i r i C n :

Thu6 giri fii eia ltng li nol loai thu6 gian thu, dtqc linh lrcn knorin gia iriling $Cn cna hiog hoi dlch 'u ph,it sinh tronsqudrinh sin xui1l, luu thOns d€n lieudnng, !n du(rc tnD d kiau tiOu lhu hnng h6a dich vn

ThuS gi, td eia rine dtdc nhiau nLRtc tren lh6 gidi 5p dung vi thuons duqc gailitrheo taDg Inh li vA'f , ti;ng Phap li TV/t

Thua gin tli si ring duqc Qu6c h6i nudc C6ne hoa xa hoi chn nshifl viql N.nI{noi lx ki lo, dt ll thong qua ru ngiy 22lhnDg 04 don ngdv l0 thdng 05 nam

1997, cdng bi5 ngiy 22lhdnsos nini 1997 vi bit dilu c6 hieu lsc tu ngiv 0l lhdne 01nin 1999 DdDg rdican cri lio lh6ng lu 32/2007/ 1'l BTc ngiv 09/04/2007 hd'jigd,n rhi hiL.n ND 158/03/ND-ct ngay 10/1212003 !d ND 148/0'l,ND CP ngev ? l 7 2 O O 4 ; N D l 5 b 2 0 0 5 \ D I P n g " J l5 l 2 , l u o < n C h r n h p n U q u ) d r n h h i r i a l r h iM.n luitrhu6 Giitigi! rrng vi luit sta dii 1,6 sung mO1s6 diau cna lu4l$ua cid trieia tturg Luil lhu6 gii, tfi gia ting ra ddi li k6t qui cira st quy6t iam vd n6 ltc ldn ctaDnng!i Nhd nrd'c ta tno n m6L budc dit phe c6 dnh ch6t quyel dini cia cone cudccdi chch lhu6 budc ll ciia ViOt nan Tni.tc klichuydn rn rhu6 doanh rhu sans ip drigrhu6 gil lrleir ting nhiaui ki;n cho rine cd rld xa't n l?n ph6t, si,o lhu ngan s6chNbi dudc cing nhu cdc tec d6ng xiiu dan rhil ridn sdo xu6tkinh do.nh dan xudt khiu Tuy nbian ddn nay rlu6 gii tri eia tnDg di di vio cu6c s6dg vd phdt huv lic dungkhic phuc insllhdocd'am cia rh; doanh rln, hdc der, kh6ns sey h hn phil vdis6 rhu fift chiam ti trang ldn nndt tong cic lo'i thua Qur hm b6! n.n thvc hiqn,

niljr "n thh n@ hie't \i qtun ti tttn uri GrG1,7 ^DN 6' dio bi\,"it ctns LM{