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


  
!
"  #
$%&'()*$+,$-,.
$/0123,45678,$9/0,$
5:;,.<./%8$:=,.
Đặt vấn đề:
$>,.4$-,.48,&=?3,@+@A4?3,?B/&B/CD,.E,'B&$F2G&.80@2G,
&$2HI,4384J8&-,.&$K,.L/0HF20,$MCN,OD.P@Q$2,.E,'B&$R&$8,.E,
'B&$C+4$E@$S4T4$U,.9:V$2,.E,'B&$W+4$2X4,.>9Y,.OI@-43&B&
,.2P,WZ&4+8&$[,$&\0@A4F2G&.804$2O:]&45/,.@A44$;87^R&$\H_2W+
4`4$2_RO-87$84`&B&7$/3,4$27$B&,$:?B,?J44+8'3,,$+,:J&R&$/
4$2*4+8'3,RO:]&4U,.$0HC8a,45]b$8,.E,'B&$9Y,.OI&$c&B&7$/3,
4$0,$4/B,&\0&$[,$d$\4$e/W2X4fO:]&.$6C8a,d$*&$2g,hR$/U&4$e/
,.$(0CS]dOP,.f$[,$d$\Oi,.C0845jW+&$\4$I7k7_4hR$/U&&$8453Wl8
C0HbZ&$*,$Wa&$.8>04$2,.E,'B&$C+&$8,.E,'B&$4%/504$E@$S4T
$/U&4$U,.9:V$8,.E,'B&$&\0@A4F2G&.80?64$E@$S4R&$[,$d$\&\0
F2G&.80Oi'md$384n@4$*@,.2P,$2HOA,.7$B&$/U&&o4.83@?J4&B&
&$:=,.45n,$&$848*27$B&V0H@:],W+?8a,d$Bd4%@4$;8OI&E,OG84$E@
$S4,.E,'B&$V.:]&W%8R7$8@A4F2G&.80&i4$U,.9:,.E,'B&$R&$[,$d$\
&i4$*@,$8D2&=$A8OI4+845]&$/,$>,.@S&48*2d$B4458I,&\0F2G&.80
OiV
pW+@A4F2G&.80&i,.2P,4$2,.E,'B&$7$q,.WPC+&$8,.E,'B&$&\0p
&r,.Os,.Ot24$_.8J8VZ@N4&E,OG84$2R&$8,.E,'B&$&\0p45/,.@A4
4$;8.80,9+8Ol7$8_,@A4&:;,.F2G&78,$4_'024$_&$8_,4$_.8J84$su
5=8C+/&3,$,],t,$8a,,0HVB&&/,'G9:J8OEH'mW+@'B,.4v$=,CD?s&
450,$4+8&$[,$&\0&$[,$d$\p$8a,,0HV
wVB&&/,'GCD,.E,'B&$&\0p
* Giai đoạn 1962 -2012.
5/,.xy,z@F20R,.E,'B&$&\0pW2-,&$/4$NH'Z4$E@$S4

[1]
R&iO_,{x
,z@L3H504$E@$S4,.E,'B&$V$;87^4$E@$S4W8*,4S&W+4`,z@w|}yO_,
,z@w||}fu},z@W8*,48_dhV$-,.&i,z@,+/O:]&&E,?~,.4$2&$845/,.
,.E,'B&$pV$84$/3,.&iwC+8,z@4$U,.9:,.E,'B&$ROiW+&B&,z@
w|•|Rw||€Rw|||RuyyyC+uyywV2H,$8*,R4q,.'G4$U,.9:&\0x,z@
4$U,.9:,.E,'B&$&$cW+x•uVx||458a2•R45/,.7$8Oi4q,.'G48D,4$E@
$S4&\0{x,z@4$E@$S4W*,4J8‚wyV}M€Vux{458a2•f.Ndw|Wt,4q,.'G
4$U,.9:,.E,'B&$&\0&3x,z@4$U,.9:hV
8I2OPwQ$U,.9:ƒ$E@$S4,.E,'B&$&\0p‚808O/%,Qw|•u‚uywu
f<=,C64[,$Q458a2•h
f.2P,QB&.834q,.$]d9Z045*,'GW8a2!$[,$'B&$4$2_&\0p‚ „
…)†‡ˆuywu#C+!a4$G,.,.E,'B&$p#h
5/,.,$8a@7^€,z@&\0q,.4$G,.2'$f/,hfuyyw‰uyy€hR4q,.4$E@
$S4,.E,'B&$Ol4z,..Nd$=,•Wt,'/CJ84q,.4$E@$S4,.E,'B&$&\04q,.
4$G,.W8,4/,f,.:;8&i,$8a@7^45:J&OiQw||M‰uyyyhV5/,.,$8a@7^u
&\04q,.4$G,.W8,4/,&iO_,M,z@45/,.4q,.'G{,z@R,:J&p&i4$U,.
9:  .E,  'B&$ fw||€‚uyyyhV  <P,.  4$;8R  45/,.  ,$8a@  7^  &\0  4q,.  4$G,.
W8,4/,R@s&4$E@$S4,.E,'B&$&r,..83@OB,.7I'/CJ8,.:;848D,,$8a@V
3,.wQ$E@$S4,.E,'B&$,.E,'B&$pF20&B&,$8a@7^4q,.4$G,.
fw|•w‰uywuh
 z@ q,.
4$G,.
<3,. q,.  4$2
  45/,.
,$8a@  7^
f45•h
q,.  &$8
  45/,.
,$8a@  7^

f45•h
$U,.
9:  T
$E@
$S4  f45
•h
$*,$
Wa&$
4$E@
$S4  '/
CJ8
,$8a@
7^
45:J&
w w|•w
‚
w|•M
e,,e9H •E,
&$\
MyyV•u{ MwxV€•y ‚wxVuM• 
u w|•{
‚
w|•€
Š/$,'/, •E,
&$\
••uVy•y }y•V€€• ‚{{V€u•
uR|{
M w|•|
‚
w|}M

8L/, A,.
$j0
wVyy{V|M• wVy•xV€{|
‚•yV|wM
wRM•
{ w|}{
‚
ˆ/59 A,.
$j0
|uwV•y• wVy•|V{x€ ‚w{}V€xu uR{M
w|}•
x w|}}
‚
w|€y
054e5 •E,
&$\
wV}MxVxM{ wV|•uV|MM
‚uu}VM||
wRx{
• w|€w
‚
w|€€
‡e0.0, A,.
$j0
xV}xyV}x• }Vy€|VMwu
‚
wVMM€Vxx
• xR€|
} w|€|
‚

w||u
2'$
f$0h
A,.
$j0
{Vw•|Vux| xVwyuV{|M
‚|MMVuM{
yR}y
€ w||M
‚
uyyy
W84/, •E,
&$\ wuVM}wVM{
}
wuV•|wV}M
w
‚MuyVM€{
yRM{
| uyyw
‚
uyy€
2'$
f/,h
A,.
$j0 w}Vwx|Vwy
u
w|Vw•{V}w
}
‚
uVyyxV•w

x •Ru•
wy uyy|
‚
uywu
?0@0 •E,
&$\
|VyuwVMux
w{Vww{V|{
u
‚
xVy|MV•w
} uRx{
f.2P,QB&.834q,.$]d9Z045*,'GW8a2!$[,$'B&$4$2_&\0p‚ „
…)†‡ˆuywu#h
* Giai đoạn 2002 -2012
5/,.wy,z@.t,OEHfuyyM‰uywuhR,.E,'B&$pC‹,4$E@$S4,.$8*@
45Œ,.Vs&4$E@$S4?n,$F2E,$+,.,z@W+4z,.wR{Wt,'/CJ8,z@45:J&
OiVz@uyy|O:]&&/8W+,z@&i@s&4$E@$S47•WS&CJ8456.8B4$E@$S4
W*,4J8‚wV{wuV•€€45•4z,.$=,MWt,'/CJ8@s&4$E@$S4&\0,z@uyy€
f<EHW+@s&4$E@$S4&0/,$N47I4`45:J&O_,,0HhV
8I2OPuQ.E,'B&$,$+,:J&p‚808O/%,uyyM‚uywu
f<=,C64[,$Q458a2•h
f.2P,QB&.834q,.$]d9Z045*,'GW8a2!$[,$'B&$4$2_&\0p‚ „
…)†‡ˆuywu#h
`,z@uyyMO_,,z@uywuR@s&4$E@$S4,.E,'B&$&\0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 f45•h f45•h f45•h
uyyM
wV}€uVM
w{ w•
uVwx|V€
|| w|RM€
‚
M}}Vx€x MRM|
wwVw{uVu
ux
uyy{
wV€€yVw
w{ wxRۥ
uVu|uV€
{w w|RM{

‚
{wuV}u} MR{€
wwV€xMVu
xy
uyyx
uVwxMV•
ww w}Ry•
uV{}wV|
x} w|Rx€
‚
Mw€VM{• uRxu
wuV•uuV|
xy
uyy•
uV{y•V€
•| w}R||
uV•xxVy
xy w|R€x
‚
u{€Vw€w wR€•
wMVM}}Vu
yy
uyy}
uVx•}V|
€x w€RMw
uV}u€V•
ۥ w|R{x
‚
w•yV}yw wRwx
w{Vyu€V•

}x
uyy€ uVxuMV| w}R•• uV|€uVx uyR€} ‚ MRuw w{Vu|wVx
|w {{ {x€VxxM xy
uyy|
uVwy{V|
€| wxRy•
MVxw}V•
}} uxRw}
‚
wV{wuV•
€€ wyRww
wMV|}MV•
xy
uywy
uVw•uV}
y• w{R|u
MV{x}Vy
}| uMR€{
‚
wVu|{VM
}M €R|M
w{V{|€V|
ux
uyww
uVMyMV{
•• wxRu€
MV•yMVy
x| uMR|
‚
wVu||Vx

|M €R•u
wxVy}xV•
}x
uywu
uV{xyVw
•{ wxR•u
MVxM}Vw
u} uuRxx
‚
wVyۥV|
•M •R|M
wxV•€{V}
xy
f.2P,QB&.834q,.$]d9Z045*,'GW8a2!$[,$'B&$4$2_&\0p‚ „
…)†‡ˆuywu#h
uV$2,.E,'B&$&\0p4`,z@uyyM‰uywu
q,.  4$2  ,.E,  'B&$  &\0  p  4z,.  ,$0,$  45/,.  wy  ,z@  F20R  4`  @s&
wV}€uVMw{45•,z@uyyMW*,@s&uV{xyVw•{45•C+/,z@uywuR4z,..Nd
wRM}Wt,fs&4z,.?n,$F2E,&\0wy,z@W+wRyM•Wt,hVz@uyy}W+,z@&i
456.8B4$2,.E,'B&$&0/,$N4RO%4uVx•}V|€x45•V5/,.?G8&3,$4$E@$S4
,.E,'B&$,U,.,DRC8a&4z,.4$2,.E,'B&$.idd$t,F20,45Œ,.45/,.&E,
OG84+8&$[,$&\0&$[,$d$\pV
=OPwQ.2P,4$2&\0,.E,'B&$p9Z045*,x,.2P,4$2&$[,$
f.2P,Q!$[,$'B&$4$2_&\0p‚ „…)†‡ˆuywu#h
8a&&384$8a,4z,.4$2,.E,'B&$W+C-&Y,.7$i7$z,$8a,,0HR?Ž8CnO8D2
78a,4z,.45:Ž,.78,$4_O0,.&$X@W%8V)Z0&$Œ,&\0$[,$d$\pW+OB,$
Oq8&B&W]8[&$7$B&OI4$K&OgHd$B4458I,'3,L2N4C+4%/C8a&W+@R4$0HCn
4z,.4$2_OI4z,.4$2,.E,'B&$V
$2_  4:=,.
OG8

• •4$2_'2N44:=,.OG8 L 56.8B4[,$4$2_
    
$2_  42Ha4
OG8
•
G48D,4$2_&\0wO=,C6
'GW:],.R7$G8W:],.&$62
4$2_
L
G  W:],.R  7$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
,$>,.,z@Ot248*,&\0•/0,$,.$8ad'mW+@.83@7$/3,4$24$2_$2,$Xd
9/0,$,.$8adŽ.808O/%,Ot2&\07$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_&\0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$2,.E,'B&$&\0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$2,.E,'B&$
,$+  ,:J&  C+  &$8_@  7$/3,.  }Ru}•  •…  &\0  p  45/,.  .808  O/%,  uyyM‚
uywuV$2_W+W/%84$2_!$+,.,z@#OB,$C+/&B&&B,$E,C+$A.80
On,$&$624$2_&i4$2,$Xd&$624$2_d$B4'8,$4`,.2P,4$2,$Xd4$-,.
4$:;,.,$:Q48D,W:=,.T48D,&-,.W0/OA,.RC+W]84s&4`45Z&48_d$/%4OA,.
78,$9/0,$&B,$E,T$/U&Ot24:'8,$W;8bRC+&B&,.2P,4$2,$Xd7$B&
f&$“,.$%,,$:QO:]&4U,.?8_2bh4$e/F2HO6,$&\0d$BdW2X4V
+ Thuế an sinh lao độngf$2?3/$8I@Ll$A8C+$:245[RH4_hQW+W/%8
4$2_9/,.:;8W0/OA,.C+,.:;8'”9S,.W0/OA,.&Y,..B,$&$624$e/W2X4
0,'8,$Ll$A8R,$~@450,.4538C+?YOod&$/,.:;8W0/OA,.45/,.,$>,.
45:;,.$]d@N47$3,z,.W0/OA,.f?a,$4X4R's&7$ve'2H.83@R7$B@H4_
$0HF2B42q8W0/OA,.bhV$/3,4$24`0,'8,$W0/OA,.Žp4$:;,.4`u
,.2P,&=?3,OiW+Q$s,$N4W+4$245Z&48_d$+,.F2kT$/U&$+,.,z@OG8
CJ8,.:;8W0/OA,.C+'”9S,.W0/OA,.•$s$08W+7$/3,Ot24:4[,4$B&4`
,.2P,12p0,'8,$9:4$`0O:]&Ot24:C+/5B8d$8_27$/?%&pf4$e/F2H
O6,$58*,.&\0phV
$2_0,'8,$Ll$A8&r,.?0/.P@&3$2_?3/$8I@H4_Vq,.4$24$2_0,
'8,$W0/OA,.4z,.,$0,$7I4`7$8Bd9S,.&$[,$'B&$†4_C+/,z@w|•xV
8a&4z,.@s&45[&$?3/$8I@H4_4%/504$;87^4z,.4$2_ ,'8,$Ll$A8C+W+
,.2H*,,$E,W+@4z,.4$2,.E,'B&$4`4$2_0,'8,$W0/OA,.4`@s&wR••
•…,z@w|xyW*,@s&45*,•••…4$Xd7•.t,OEHV
8a,,0HR456.8B&B&7$/3,4$20,'8,$W0/OA,..80/OA,.W2-,45*,My•
4q,.4$2,.E,'B&$,$+,:J&Vs&4$2?n,$F2E,&\07$/3,4$20,'8,$W0/
OA,.45/,..808O/%,uyyM‰uywuW+C+/7$/3,.M}Ryu•4$2,.E,'B&$,$+
,:J&C+&$8_@7$/3,.•Ryx••…&\0p45/,..808O/%,,+HV

–Thuế thu nhập doanh nghiệp (TNDN)Oi,..id7$/3,.wyR•••4$2
,.E,'B&$?n,$F2E,Žp45/,.Cj,.wy,z@F20Vs&Oi,..id4$2_•
.80/OA,.4`•Rx}•‚w{R}•4q,.4$2,.E,'B&$45/,..808O/%,uyyM‰uywu
C+&$8_@7$/3,.wR}{••…&\0pfLe@d$SWS&hV$2_•QW+W/%84$2_
OB,$C+/4$2,$Xd&$624$2_&\09/0,$,.$8adf$B&CJ8W]84s&4`$/%4OA,.
78,$9/0,$&B4$I&\0&B,$E,
—u˜
hV$2,$Xd&$624$2_•?0/.P@&34$2
,$Xdd$B4'8,$4`$/%4OA,.78,$9/0,$45/,.,:J&f,A8O60hC+$/%4OA,.
78,$9/0,$Ž,:J&,./+8f45/,.@A4'G45:;,.$]dR4$2,$Xd&$624$2_&\0
9/0,$,.$8ad'm?6OB,$4$2_uWt,Q@A4Wt,ŽF2G&.80d$B4'8,$4$2,$XdC+
@A4Wt,,>0ŽF2G&.809/0,$,.$8adOz,.7k78,$9/0,$hV
–Thuế tiêu thụ đặc biệt (TTĐB)W+W/%84$2_OB,$C+/C8a&'3,L2N4C+48*2
4$SR78,$9/0,$$+,.$i0C+96&$CSOU&?8a4V5/,..808O/%,uyyM‰uywuR
4$2_48*24$SOU&?8a4.80/OA,.45/,.7$/3,.4`uRx•O_,MR€•4q,.4$2
,.E,'B&$,$+,:J&V$2_48*24$SOU&?8a44$0HOq84$e/4`,.4$;87^V+/
,$>,.,z@xy&\04$_7•uyR4$2_<&$\H_2OB,$C+/$08,$i@$+,.
&$[,$W+Q$2G&WBC+OP2G,.&i&P,V`,z@w|€yO_,w|€•R4$2_<Bd
9S,.OG8CJ8W]8,$2X,7$084$B&9t24$-V`,z@w|€{O_,,0HR4$2_<
Bd9S,.OG8CJ896&$CSO8a,4$/%8C+4eWeLR42H,$8*,@s&4$24$2_<OG8
CJ896&$CSW8*,W%&O0,.&iL2$:J,..83@9t,V`,z@w||yO_,,z@uyywR
4$2_<OB,$C+/'3,d$g@R$i0&$N4W+@d$B$\H4t,.™‚š-,Vz@w||wR
4$2_<Bd9S,.OG8CJ878,$9/0,$,$8*,W8a2R'G48D,4$2O:]&4`4$2_•
,$8*,W8a2W%8O:]&'”9S,.,$~@$›45]O8D2&$c,$.8B,$8*,W8a2fq,O6,$
.8B,$8*,W8a2CX,438hV$/3,4$24`4$2_<&r,.d$B4'8,$4`u,.2P,Q
4$s,$N4W+4`&B&$/%4OA,.96&$CSR$+,.$i0&$624$2_<•4$s$08W+4`
W]84s&&\0&B&F2p4[,4$B&fW]84s&4`7$/3,Ot24:12p4$24`4$2_<
C+/&B&$/%4OA,.LEHO:;,.&0/4G&R'E,?0HhV12p4$24`4$2_<O:]&
'”9S,.&$/,$>,.$/%4OA,.&384%/@-845:;,.'%&$R,.$8*,&s2C+&$z@
'i&'s&7$veR$›45]CX4.8B48*29Y,.R'G&j,W%8O:]&Ot24:OI450,.4538&$/

$/%4OA,.4:=,.W084$e/@S&48*24%/F2p<V
–Các loại thuế và phí khácOi,..idd$t,&j,W%845/,.4q,.,.2P,4$2
,.E,'B&$pV56.8B7$/3,4$24`4$2_C+d$[7$B&4$0HOq84`,.,z@C+
.80/OA,.45/,.7$/3,.4`M•O_,}•4q,.4$2,.E,'B&$fLe@?8I2OP{hV
$/3,4$24`&B&W/%84$2_C+d$[7$B&O:]&&$804$+,$Q
fwh$2_4+8'3,4$`07_fW]8[&$C+4+8'3,&\0,.:;8Ol@N4'027$8Ol4$0,$
4/B,$_47$/3,,]RO:]&&$2HI,.80/&$/,.:;84$`0$:Ž,.R4$n,.:;84$`0
$:Ž,.'md$38&$624$2_
—M˜
hƒ$2_4U,.F2+f7$8&$/48D,$/U&4+8'3,R4$n
,.:;8&$/'m&$624$2_4U,.F2+h
—{˜
•
fuh$2_L2N4,$Xd7$g2f?*,&%,$@S&O[&$Bd4$2_d$E,?8a4OG8L”CJ8
F2G&.80&i$+,.$i0L2N47$g2'0,.pT$/U&,$Xd7$g24`pR4$n12p4$2
O:]&4`4$2_„&j,O:]&'”9S,.OI$›45],.+,$,.$D‚•?63,$$:Ž,.
?Ž8$+,.,$Xd7$g2R92H45n'3,L2N445/,.,:J&q,O6,$h•
fMh$2_@-,?+8C+&B&7$/3,4$27$B&V
8I2OP{Q56.8B&B&7$/3,4$24`4$2_C+&B&7$/3,4$27$B&‚808O/%,
uyyM‚uywu
f<=,C64[,$Q458a2•h
f.2P,QB&.834q,.$]d9Z045*,'GW8a2!$[,$'B&$4$2_&\0p‚ „
…)†‡ˆuywu#h
…)
…$SWS&ywQB&7$/3,4$2,.E,'B&$C+4•45Œ,.45/,.4q,.4$2,.E,'B&$4`
,z@uyyM‚uywu
Nă
m Thuế TNCN
Thuế an
sinh LĐ

Thuế
TNDN
Thuế
TTĐB
Thuế &
phí khác
Tổng
thu

f5
•h f•h
f5
•h f•h
f5
•h f•h
f5
•
h
f•
h
f5
•h
f•
h 
uy
yM
}|MV•|
|
{{R
xM

}wuV|
}€
{yR
yy
wMwV}
}€
}RM
|
•}Vx
u{
MR}
|
}•VMM
x
{Ru
€
wV}€uV
Mw{
uy
y{
€y€V|x
|
{MR
yM
}MMV{
y}
M|R
yw
w€|VM
}w

wyR
y}
•|V€
xx
MR}
u
}€Vxu
u
{Rw
€
wV€€yV
ww{
uy
yx
|u}Vuu
u
{MR
yx
}|{Vw
ux
M•R
€}
u}€Vu
€u
wuR
|u
}MVy
|{
MRM
|

€yV€€
€
MR}
•
uVwxMV
•ww
uy
y•
wVy{MV
|y€
{MR
M}
€M}V€
uw
M{R
€w
MxMV|
wx
w{R
}y
}MV|
•w
MRy
}
|}Vu•
{
{Ry
{
uV{y•V
ۥ|

uy
y}
wVw•MV
{}u
{xR
Mw
€•|V•
y}
MMR
ۥ
M}yVu
{M
w{R
{u
•xVy
•|
uRx
M
||Vx|
{
MR€
€
uVx•}V
|€x
uy
y€
wVw{xV
}{}
{xR
M|

|yyVw
xx
MxR
••
My{VM
{•
wuR
y•
•}VM
M{
uR•
}
wy•V{
y|
{Ru
u
uVxuMV
||w
uy
y|
|wxVMy
€
{MR
{€
€|yV|
w}
{uR
Mu
wM€Vu
u|

•Rx
}
•uV{
€M
uR|
}
|€Vyx
u
{R•
•
uVwy{V
|€|
uy
wy
€|€Vx{
|
{wR
xx
€•{V€
w{
M|R
||
w|wV{
M}
€R€
x
••V|
y|
MRy
|

w{yV|
|}
•Rx
u
uVw•uV
}y•
uy
ww
wVy|wV
{}M
{}R
M€
€w€V}
|u
MxR
xx
w€wVy
€x
}R€
•
}uVM
€w
MRw
{
wM|V}
Mx
•Ry
}
uVMyMV
{••

uy
wu
wVwMuV
uy•
{•R
uw
€{xVM
w{
M{R
xy
u{uVu
€|
|R€
|
}|Vy
•w
MRu
M
wxwVu
|{
•Rw
}
uV{xyV
w•{
) œ
+8W8a248_,. ,$Q
wVg@,0,.,.:;8W+@&$[,$'B&$‰8a,,.$8*,&s2 
0,9?//7•/5d/W8&H@07e5'‰$58'9ž059'
$44dQTT/?Ÿe&4V&04/V/5.T'84e'T&04/V/5.T 8We'T'e580W'T 8We'T&04/‚$0,9?//7‚
d/W8&H@07e5'Tuyy|T|T$?www‚{Vd9•

uV$B8,8a@&B&4$2X4,.>4+8&$[,$‰A4$:=,.@%8p
•e 8,848/,'‰•ed054@e,4/•&/@@e5&e
$44dQTTžžžV&e,'2'V./CT./C'T'404eT9e 8,848/,'V$4@W¡8
MV12H45n,$,.E,'B&$‰)2X4.E,'B&$W8*,?0,.wyw
29.e4d5/&e''‰ˆe9e50W29.e4wyw
$44dQTT,048/,0Wd58/5848e'V/5.T?29.e4‚?0'8&'T•e9e50W‚?29.e4‚wywT•e9e50W‚
?29.e4‚d5/&e''T
{V12H45n,$,.E,'B&$W8*,?0,.‰z,d$j,.F23,Wk4+8&$[,$ˆ
29.e4d5/&e''8,.‰ˆ8,0,&80W0,0.e@e,4• 8&e
$44dQTTžžžV&9&V./CT'4W4d2?W8&$e0W4$T50,4'ˆ2,98,.T9/&'T0'8&'¢/•¢ˆe9e50W
¢29.e4¢0,9¢ˆ8,0,&80W¢.@4¢xy€Vd9•
xV=W:]&&$[,$'B&$4$2_‚:J,.9‹,&-,.9E,45/,.?t2&”,z@uywuC+
4:=,.W08
0Ld/W8&H?58e 8,.?//7‰ &848še,'£.289e•/5uywuWe&48/,0,9?e/H,9
$44dQTTžžžV40Ld/W8&H&e,4e5V/5.T?58e 8,.‚?//7T8,9eLV&•@
•Vi@4o4$G,.7*,z@uywu‰•>W8a2F2G&.80
$euywu4048'48&0W ?'450&4‰$e,048/,0W9040?//7
$44dQTTžžžV&e,'2'V./CT&/@de,980T'4040?T&04'T•e9e50W¢./C4¢ 8,0,&e'¢e@dW/
H@e,4V$4@W
}V`O8I,,.E,'B&$W8*,?0,.‰B&4$2X4,.>W8*,F20,O_,.E,'B&$,$+
,:J&
ˆe9e50W?29.e4.W/''05H‰W/''05H/•&/@@/,•e9e50W?29.e45eW04e94e5@
$44dQTT,048/,0Wd58/5848e'V/5.T?29.e4‚?0'8&'T•e9e50W‚?29.e4‚
wywT.W/''05HT¡98'&5e48/,05H‚'de,98,.
+8  W8a2Q  a  4$G,.  ,.E,  'B&$  p
‚$44dQTTžžžVž$84e$/2'eV./CT/@?T?29.e4T8'4/58&0W'
<60C6d$BdWk&\0&$\4$I$/%4OA,.78,$9/0,$9:J84:&B&$9/0,$,.$8ad
7$B&CJ8$/%4OA,.78,$9/0,$&B4$I•C+4$I$8a,5¤F20'Z7$B&?8a4CD4q
&$s&F23,WkRO8D2$+,$C+45B&$,$8a@45:J&d$BdW2X4
$2_OG8CJ84+8'3,C+W]8[&$4$`07_O:]&Bd9S,.Ž,$8D2F2G&.80,$:QcR

…$t,W0,R40W80R+W0,R02HR$SH'(R0@d$8V
A4'GF2G&.80.Ad&$2,.&34$2_4$`07_C+4$2_4U,.F2+fƒ0LQ
'404e0,98•40Lh,$:Q/R<0,@%&$R…$BdR<s&R$X4R$SHO8I,R ,$