tạp chí kinh tế đối ngoại đề tài TỔ CHỨC HỆ THỐNG NGÂN SÁCH NHÀ NƯỚC Ở MỸ VÀ BÀI HỌC KINH NGHIỆM VỂ TỔ CHỨC CHI NGÂN SÁCH THEO MỤC TIÊU CỦA VIỆT NAM

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tạp chí kinh tế đối ngoại đề tài TỔ CHỨC HỆ THỐNG NGÂN SÁCH NHÀ NƯỚC Ở MỸ VÀ BÀI HỌC KINH NGHIỆM VỂ TỔ CHỨC CHI NGÂN SÁCH THEO MỤC TIÊU CỦA VIỆT NAM

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thu ngân sách từ năm 2003 - 2012 Nă m Thuế Thuế TNCN an Thuế sinh LĐ Thuế TTĐB TNDN Thuế & Tổng phí khác thu (Tr (Tr USD) (Tr (%) USD) (Tr (%) USD) USD (%) ) (% (Tr (% ) )... đến Ngân sách nhà nước Federal budget glossary – Glossary of common federal budget related term http://nationalpriorities.org/budget-basics/federal-budget101/glossary/#discretionary-spending Tài liệu: Hệ thống ngân sách Mỹ - http://www.whitehouse.gov/omb/budget/Historicals Địa vị pháp lý của chủ thể hoạt động kinh doanh dưới tư cách doanh nghiệp khác với hoạt động kinh doanh cá thể; và thể hiện rõ qua... TÀI LIỆU THAM KHẢO Tài liệu tiếng Anh: 1 Cẩm nang người làm chính sách – Viện nghiên cứu CATO Handbook for policymakers – Chris Edwards http://object.cato.org/sites/cato.org/files/serials/files/cato-handbookpolicymakers/2009/9/hb111-4.pdf 2 Khái niệm các thuật ngữ tài chính – Bộ thương mại Mỹ Definitions – Department of commerce http://www.census.gov/govs/state/definitions.html#i 3 Quy trình ngân sách. .. doanh nghiệp khác với hoạt động kinh doanh cá thể; và thể hiện rõ qua sự khác biệt về tổ chức quản lý,điều hành và trách nhiệm trước pháp luật Thuế đối với tài sản và lợi ích thừa kế được áp dụng ở nhiều quốc gia như: Bỉ, Phần lan, Italia, Hà lan, Na uy, Thụy sĩ, Nam phi Một số quốc gia gộp chung cả thuế thừa kế và thuế tặng quà (E & G Tax: Estate and Gift Tax) như: Áo, Đan mạch, Pháp, Đức, Nhật, Thụy... sách – Luật Ngân sách liên bang 101 Budget process – Federal Budget 101 http://nationalpriorities.org/budget-basics/federal-budget-101/federalbudget-process/ 4 Quy trình ngân sách liên bang – Văn phòng quản lý tài chính FMO Budget processing – Financial Management Office http://www.cdc.gov/stltpublichealth/GrantsFunding/docs/Basics_of_Federal _Budget_and_Financial_Mgmt_508.pdf 5 Sơ lược chính sách thuế... 2012 và tương lai Tax policy briefing book – A citizens’ guide for 2012 Election and beoynd http://www.taxpolicycenter.org/briefing-book/index.cfm 6 Tóm tắt Thống kê năm 2012 – Dữ liệu quốc gia The 2012 Statistical Abstract – The national data book http://www.census.gov/compendia/statab/cats/federal_govt_finances_emplo yment.html 7 Từ điển ngân sách liên bang – Các thuật ngữ liên quan đến Ngân sách nhà . „ …)†‡ˆuywu#h `,z@uyyMO_,,z@uywuR@s&4$E@$S4,.E,'B&$&pŽ@s&9:J8 ww••…Vs&4$E@$S4?n,$F2E,45/,..808O/%,uyyM‰uywuW+xRw€• •…R45/,.7$84•45Œ,.4$2,.E,'B&$?n,$F2E,W+w•RM•••…C+&$8,.E, 'B&$?n,$F2E,W+uwRx{••…V 3,.uQ•45Œ,.4$2R&$8C+4$E@$S4,.E,'B&$'/CJ8•…4`,z@uyyM‚ uywu Năm Thu ngân sách Chi ngân sách Thâm hụt GDP  56.8B • 45Œ,. •… f•h 56.8B • 45Œ,. •… f•h 56.8B • 45Œ,. •… f•h 56.8B f45•h. 7$G8 W:],.&$624$2_ 5/,.7$84$0HOq8@s&•4$2_'2N44:=,.OG8$/U&4z,.'G48D,4$2_42Ha4 OG85N47$i7$z,R4$n&B&&$2H*,.80$:J,.4J8W+@.804z,.456.8B4[,$4$2_ $/U&7$[&$WaW+@4z,.'GW:],.R7$G8W:],.&$624$2_OIW+@4z,.,.2P,4$2 ,.E,'B&$,$+,:J&V A445/,.,$>,.&$[,$'B&$7$2H_,7$[&$78,$4_,z@uyy€@+pOl4$Z& $8a,W+Q&$/d$‘d9/0,$,.$8ad4$Z&$8a,7$N2$0/,$0,$fW*,4J8xy•.8B456 <hOI.8Kd•4$0HOq8&-,.,.$a'3,L2N4f4z,.,z,.WZ&&%,$450,$ &-,.,.$ahC+7[&$4$[&$48*29Y,.9/0,$,.$8adf&$848*2@20'o@<hV $i@&$2H*,.804:CN,4q,.4$G,.CD78,$4_C+4+8&$[,$OlLe@L‘4C+4[,$ 4/B,O_,&$[,$'B&$7$N2$0/,+HRC+$Œ&$/5~,.!C8a&7$N2$0/,$0,$Ž ,$>,.,z@Ot248*,&•/0,$,.$8ad'mW+@.83@7$/3,4$24$2_$2,$Xd 9/0,$,.$8adŽ.808O/%,Ot2&7$N2$0/,$0,$R,$:,.Ž,$>,.,z@48_d 4$e/W]8,$2X,•/0,$,.$8ad'm4z,.C+OEH&$[,$W+4$;8O8I@4$2$/%&$ 4$+,$F234`&$[,$'B&$7$2H_,7$[&$78,$4_#V<8D29’,$X,4$NH4`Bd9S,. &$[,$'B&$7$2H_,7$[&$78,$4_,+HOiW+&$[,$d$p$:J,.4J8d$:=,.B, W+@4z,.4$2,.E,'B&$4`4$2_)]8,$2X,•/0,$,.$8adR&$s7$-,.9Z0 $/+,4/+,C+/4$2_4$2,$Xd&B,$E,$0H4$2_0,'8,$W0/OA,.$8a,,0HV 8I2OPMQ•45Œ,.&B&,.2P,4$2,.E,'B&$p f.2P,QB&.834q,.$]d9Z045*,'GW8a2!$[,$'B&$4$2_&p ‚ „…)†‡ˆuywu#h Các nguồn thu ngân sách của Mỹ: + Thuế thu nhập cá nhân (TNCN):W+,.2P,Oi,..idWJ,,$N4C+/,.2P, 4$2,.E,'B&$p7I4`,z@w|•yR452,.?n,$C+/7$/3,.€••…R&$8_@ 45*,{y•4$2,.E,'B&$&pfLe@'GW8a2…$SWS&hV5/,.7$/3,.4$;8.80, 4`,z@uyyM‰uywuR4$2_?n,$F2E,Ž@s&{{R{w•4q,.4$2,.E,'B&$ ,$+.  # $%&'()*$+,$-,. $/0123,45678,$9/0,$ 5:;,.<./%8$:=,. 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