n() GIAO Dl)C VA DAO T~O HQC QU6C GIA TP H6 CHf MINII D~ TRlfONG D~I HQC KINH Tif -~ Lft XlJAN QUANG HOANT~6GUt THU Tif DOANH NGHiil;P TRONG co CHif THI TRUONG CHUYEN NGANH: TAl CHfNH LW THONG T~N ,MA s6 : 02.09 T~ VA 11N Dl)NG LOAN AN TIEN Si KINH Tt • NGlf(H Hl10NG DAN KHOA HQC - GS PTS : Nguy~n Thanh Tuy~n Hi~u tnrimg Tnrong DIP hf?C kinh te TP H6 Oll Minh - PTS : Nguy~n Ngqc Thanh Phan vi~n tn.rOng vi~n nghi~ cdu 'I8i Otfnh TP H6 Olf Minh - ~ TAi Chlnh THANH PH6 116 CHf MINH- 1998 MUC lUC ? ~ Ol MODAU Cluto'lzg /: Khai ni~m t6'ng quan v~ OJ tim@" 1.1 Bdrz cluft- Clute niing cria t/zue' 1.1.1 Kha i Itrqc stf doi va phcH tri~n 03 eli a thue' 03 1.2 B;;in chfft cua time' 08 1.1.3 Ch((c nang cua thue' 20 1.1.4 Vai tro cua thue' n~ kinh te' thj tntong h.ti Vic$t Nam 23 1.2 Nhilng nguyen tile cria thue'- klzd ruing tim time' lzifll trlctrzg chuyin thue' 27 1.2.1 Nhftng nguyen t~c 27 cua thue" 1.2.2 Kh~c die'm thue' hi~n hanh o m9t s6 nude 1.5.2 Xu the' cai each time' tren th·e' gioi 1.6 Mol quarz hf git?a Nlza mM·c va doanlz nglzifp n~ tlz; truf.J"ng 43 51 kirrh te' 52 / Cluto'rtg II: Thtfc tr~ng nghi~p ciia h~ th6ng time' hi~n cd che' thi tnfong hnnh thu tu donnh 55 2.1 Sd lrt{lc qua triulz hinh tlzaulz h? tlzolzg tlzue' Vifl Nam sau cdc/r nu;zng tlzdug tdm 55 2.1.1 Giai do~n 1: Tu sau each m~ng nam 1954 thang tam nam 1945 d~n 55 2.1.2 Giai do~n 2: b~t d§u tu thang nam 1954 de'n m1m 1975 2.1.3 Giai do~n 3: b~t d§u tit 30 thang 04 nc1m 1975 uc'n nc1m 1990 58 61 2.1.4 Giai o~nd w CUQC Ccli each thue" kh6a toan di~n 1990 de'n narn 63 2.2 Nlzilng rlu lllllf(J'C die"m va lac d(tllg clzri ye'u cria It? tlufng time' lzi~n lz(mlz cria Vi?t Nam dlJz vui cdc tlzanlz plzdn kinh te' 66 2.2.1 Nhftng u'u di€m va tac dl}ng chti ye"u 66 2.2.2 Nhung nhu'qc di€m va t6n t~i 71 chti ye'u 2.2.3 Nguyen nhfin phat sinh nhtf