Những cơ sở pháp lý của hệ thống thuế việt nam

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- p a c C M O T p e T b c B íỉ a H H LI e c c B G c ii 13 H u e p IU n p ũ ố J1 e M u , e H c T D B a li H e M H a- « r ũ B ũ ỉi c H c T e M hi B CPB OqeiiHTb n e p iio n a q a jib n y i o n e ;jb ' " peệopMU iiaJIOrOĐOỈÍ CMCT6ML1 B CPB, CỘOpMyJiMpOna I " 173 c * rccyn,apcTBeHHbiỉí ốKVỤKeT / / ĨHHaHCOBbiB 11 o y x ;iie p c K iiM CTHTYT - Xanoỉí: OraTMCTHnecKoe H3R-B0, 1992 - 3o / c 14i,:jien.0Baiine AOKyMeHTOB H MaTepnaJ!OB y n C'b02r^a KOMMyimcTH- qecKon napTHM BbeTHOMa - XaHOỈí: npai3.ua, 1991 - ISO c I ! M c to d h h p a BMTMfl aK H0,n,arre;ibCTBa libCTHaMa c I o n,0 CHX Hay^HO-MCCJie.4 BaTeJibHbiM nop / / KpKAMuecKiiH MHCTMTyT npn MuHMCTơpCTBQ ÌGCTHIỊMM CPB — *-)3 c I 'í KP.B y i CT>e3A KOMMyHMCTHueCKOli n a p m n DueTHaMạ / X a n o H , -1 Aeitaốps I98S r / i J e )aiB ■ Ị i y c -b e a n KOMMyHHCTmeciíOti napvHH B b e m a t i a / o c i i o B H u e flO K y « W - XơHOtt: H3A-B0 "npaBAa " - , 7 - 358 c M d to ỉin , G M i , Đwakt H » PeìKino, MicÁũeJ, 1.9 / w I dỏ m ể c i, R ể n d g m s i m Ỉ Ũ M l C - ^ l a - ^ I M a?ep n aji KaÓHHeTa HaiỊW0HajibH r CoópaiiHH 11 rocy,n,apCT \ I X : 1988 - 253 HOTO CoBeTa CPB - 1989, I.II 30 c , l l a o r n E lUBtìUMH, MHAOH03MM, B e u rp m i / / H iaD iio a n a J io r o B o e I ynpaBJienne npn MHHHCTepcTBe ẶTOiaHCOB CPB - XaiioH, 1992 rị 172 c , - 225 - HaJior M HajioroEaH peị'0'pMa BO BbeTHaivie / / Haym-ibiM ẶHHancodliR HHCTMTyT ripn MMHHCTepcTBe GPB - Xanoỉí, 9 - 37 c .1 H a jio r o B a f l CHCTei'/ia 13 c0BpeMeHH0M otím ecTB e / / rjia B H e n a j i o - r D0 fì ynpai3JieHM0 ripM MiiH!-iCTeiÁìTUủ ịí;:iiiacoB CPB - Xa HOM, 9 - 102 c 14 llryeii Hpok XneH, Hryen Txe Dhc-m ỈHHaHCODoe aK0 n 0,nlaTe;ìbC1’B0 npnMenehMíi 1983 .1 - 214 c ,ỈÌ,J IH npe,iựipuflTHK - XaHOỈí: ỈOp!ụj [1311,-BO, • ĨIporpaM M a C Tpon'rejibC TB a c0LỊnajiM3Ma BO B be-rnaide - XaHoti: ripaDqa, 1990 - 26 c TeopMH r o c y ^ a p c T B a H n p a ì ỉ a / / 10pM,!i,MqecKMri HHCTMTyT, - XaHOỉi: 1982 - 144 c Ị.r? yqeốHHK MCTOpMH BueTHaMa - Xauoíi, 1932 - 295 c Ị yqeốHHK T 60 pHH r o c y í Ị a p c T B a M n p a u a / / KHỈÍ HHCTMTi^r, 1987 - XaHoMciíHH ■ MPH^HMCC- 150 c 19 ỈMHâHCLi C P B / / ĩ-MHaHCOQbiỉí M ốyxraji‘repciuiỉí HHCTHTyT, ,- 288 c Ị.2 21, HaH XoaH Kh m , JIe T x y 3K0H0MMM6CKH6 yKJianbi BO Bb6THaí,ie XaHOtí: C t &t h c t m h s c k o b M3H-BO, 9 - 189 c I4MHb Xo Txm CyiLỊHOCTb n a j i o r a y H a c - X a n o ỉí: 1958 - Ilp a B iỊa , - 92 c C-raTbH I Baq Mhhl XyeH rip 0fl Ji>KeHMe coBepmenCTBOBaHHH Ha;i r B0 H noJ1MTMKM B yCJIOBMflX ptlHOMHOM 0KOHOMMKM cli" I9 lypHaJl ♦ - » - ô Bo H m Ko h t M3MeHMTb KOHCTMTyụHK) ,ũ,;ifí npo^ĐMiKeiíMH Đ n epnon, D cecT O pO H H ero 0ốM0ĐJieHHH c p a H u / / Híih a H - 1992 - HHBapa - 226 I ' "aĐMA 0» Ẩam-iuu TjieHH n , AeHKimm, P w u a iw X , naTTGH HajioroBLUÌ B o n p o c 0Jiy)KHT paaDHTHio BO B b e T iia u e / / M aT ep n a n rỉiaBHoro ynpaBJieHHfl npii MnimcTepcTQe (ỊiiHciHciOĐ CPB - Xanoỉi, 1992 - 149-171 c , AoKTiạn MMHHCTpa ịm m io o B GPB 3UK0H6 Htuiore na emcnopr 11 MMnopr / / MaTepnaTi r a a B H o r o H a a o r o B o r o y n p a u Jie ỉiH fl n p n Umiim- OTepcTBe ẶMHaHCOB CPB Ĩ9 - I I c /ỊoKTian MMHHCTepcTBa ặỉMHaHCOĐ CPB npaBMTeJibCTBy B3in.idH.iu HÊUiora 9 / / MaT e p ;ia ji r a a L H o r o n a / i o r o D o r c y n p a B n e » n w n p u MviHMCTepCTBe ặMHSLHCOB, - o c jỮ0KJia.n, MMHHCTepcTBa (Ịmhuhcob CPB ĩlpaBHTeJibCTBy Hanoroaix nocTyruieHHHX n o c jie peộopML iiaji0P0B0a CMCTGMLI / / MaTepnaJi m a B iio ro Ha j i o r o B o r o y n p a M O H H H n p n Mm h m c t o p c t b ệniiaHCOB CPŨ, 1992 - 19 c /Ịooan, o npoeKTe 3biOHr £ a n X y e i n a JKM3 I!H hoboR KoHCTHTyŨMM CPB / / IIfi3an - 1992, rioqeMỵ Hauie aK H0,naTejibCTB c / i a ố o fl0flCTByeT )Ky p H a J1" r o c y n a p c T B O H n p a e o ' - X a H o t i, 19 9 JIe MMHb Taw HeK0 T0 pbie MH6HMH noHíĩTHH "cncTeMa npaEa" H ; CTan,n,apTU coB epuieH H oro )KypnaJi 'Tocy,n,apcTBO H npaBO , 1991 H I , - ị ! ■ 10 -5 J ĩe X O H r & H b P lIH O tỉH a n 3K 0H 0M M K & H H eO Ổ XO AM M O CTb C O B e p u e H C T B&HHe 3K0H0M W iecK0r0 a K 0H0flaTeJiLCTBa l y P H " F o c y n a p c T 130 M ! nỊ)aB0 " , 91 -N* r C - I B ceJibCK 0X03 fíflCTDeiiH0 íí T p a c jn i y r u ia u n f 2.II H ry e H B an X a H a n o m \ Ba uạioTCíi tì HecKOHLKHx CTpanax $Mut\HC0DLiR Kypn 1991 - h1 \ Ị - 2.12 22 -2 c Hryen ỉ\m\b JIok M3Meueune K O H cnvryiụní - cponnaíí n p o c b ố a B cecT o p o H H ero oốHOBneHMH, - X a n o ỉi TAI1 MH TY1ỈH HyEỉl l ỉ r y o n llỉaM I l a /io r Ha /i,oốaDJie!iHyio CTom.iocTb H e r o Ìipiit.ieiiciiik BO B b eT naM e &MnaHCbi - 14 1991 - rj - G -B Ho đ o c th BbeTnaM CKoro no co JibC 'rB a ũ MocKBe - 1992 Ịp 12 15 H.obóctm " H a j i o r " / / rjiaB H e íia jio r o B o e y n p a Đ Jie H n e n p n Mn- HHCfrepcTBe (ỊiMHQiicoB CPB - 1992 - ỉfJ - C 32 ° 15 Xoanr Koiir Txn Oụemta riepi30 MãMajibiỉ0 (i ụ£Jiu peộopMU Iiaji0 i' BOH oHCTCMbi BO DbeTHOMe :&Mnaficfci, 9 Xo Bati B h h l - lf’ - c -1 3K0H0MMuecK0e yripatuieHMe Ỉ3Q.KOHOM 130 BbGTHaMe B coBpet.ieHHbití nepno/], )l(ypnaji T o e y n a p c r ũ o M n paB O 11, 1991 y Ịfi - G - 3.1 a K n ĩỊa T e ;ib C ‘nD KoiiCTHTynMíi /ỊPB I9 Ô r // ĩlpa£)iiTejibCTi3eiiiiLm lỉecTHHK // npaBHTejibCTBeHHb)ỉì BecTHHK // IIpaBMTenbCTBeHHbiR BecTHHK ,UPB 1946 r 3.2 KoHCTMTymiH /ỊP 9 r Ị\PŨ 3.3 1959 r iíOHCTHTyiụ^H CPB r CPB 1980 r KOHCTKTyiỊMH CPB 1992 r / / ripaBMTeJlbCTBeHHLltf B6CTHMK GPB 1992 r 3.5 npavEnrejibCTĐeHHbifi B6CTHH1C - 1992 r r Ô CốopHMK aK 0H0 naTejibCTBa c e j i t c 1(0X03HííCTBeHHOM H a jio r e , - XaHOíí: Dpn,cl.M3fl-B0, 9 - IÔO c , CốopHHK aK 0H0,[ựìTeJibCTBa Hajiore - XaHí: K)pM,n H3-BQ , 1992 - Ô30 c CốopHUK a K H0^ , a T e j i b C T B a XaHoPí: lOpn.n M3,I^-B0, 2.9 H aJiore Ha 3KcnopT M H M nopr - - 605 c , CốopHMK aK H0flữTeJIbCTBa HÊưiore c CTpOOHMti M 3eM6JlbH0M najjoro - XahoR: lOnnri.Man-nn, ĩ 9 T - ... KaTtụ^oro XiH.ua Hanorou Utt npaKTMKô, ii0 JiyliauT ocoốyto a K T y a J i b H O C T b lìepeA lopnAMnecKOtt H.ayKOtt M e e cocTaaHOtt nacTbio - ỘHHuticoiiLiM npaaoM - OTOMT a a A a n a : oỐođuinTb... n a j j o r o u DupaốOTKe ripniinnnoB C0BtìputìnCTtì0iiaiiHji ucUKH‘0 D0 (i CHCTU.ILI BO iibe-rnaMe, MMetotnMX npaKTHMecKOố auaM eiiHo, noMOKeT nepecMOTpy cyi.necr uyiointìỉí najiorotìoM CMơreMU,... ia ;i r i i tt M6 T ,LI1 utìCLM u y.n o ó b n I Cm : M A r y p iiH ii C otieTC K oe (ỊíHiiaiicơnot; n p a b o r u u T u p H ,i( a T , 1954 r , ll.H.M arim "CoueTGKoe (ỈMiiaiicouot; n p a