VẤN ĐỀ THU NGÂN SÁCH NHÀ NƯỚC VIỆT NAM HIỆN NAY

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Đề tài:
VẤN ĐỀ THU NGÂN SÁCH NHÀ NƯỚC VIỆT
NAM HIỆN NAY
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Chương 1: Lý thuyết chung về thu ngân sách nhà
Chương 2: Thực trạng thu ngân sách nhà nước hiện nay
Chương 3: Đánh giá và giải pháp nhằm tăng thu ngân sách Nhà nước
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Chương 1: LÝ THUYẾT CHUNG VỀ THU
NGÂN SÁCH NHÀ NƯỚC
I .NGÂN SÁCH NHÀ NƯỚC
I.1 Khái niệm và bản chất của ngân sách nhà nước
I.1.1 Khái niệm
)<//;!D<//W(7;3?U(Y?\13
(Y?\3Q/•‘3?U(@B/WdF’)
<//’=[/•KUX=RB1;}XU€?PB/
!P!@?H<//3Y/!BG;R!=X=!
!H=Qk!H<//\DM/</R(</</3k
I//j#</1)!P!@?)<//3-83@
1/</18;/-‰H?U!=YG=Q/7!PB/!'d
)</)//7!@)!?=X=[/B/U@)!?2P!D
nyŒn&Œ&••&=Qk!Ngân sách Nhà nước là toàn bộ các khoản thu, chi của
Nhà nước đã được cơ quan nhà nước có thẩm quyền quyết định và được thực
hiện trong một năm để đảm bảo thực hiện các chức năng và nhiệm vụ của nhà
nước.
I^(<A/7!<//T3HI}G
@(<A/7!1>!9H@/</( j/8}G
/7!/U=h//7!†/U=h)>/</1</;I!=R/7!

/;IhY/7!1>!9H@3FH=H/I(<;
hY(<A/7!<//
     )<//-!h?</ </=Q!
( )</ 3<//7!/</-U;/ P!!-U;/
P!U/#W(7/<// P!1</€ )</=Q!( 
-!h?<//7!= Q/W/<//G(/>U=h)“D
-!)
I.1.2 Bản chất của NSNN
 H?`(<(3W3?U=Y3dI\/</18//7!/
nc?
 H?`13Y=U((B/</DPB/!
 HW/G}XU3/2/K1/7!)/
 !+)$%-
Website: Email : Tel : 0918.775.368
I.2Vai trò của ngân sách nhà nước
)</ !D<///>!NGP!
-UY=U1;}XU;!;PB/(N=BY/7!=G
/#A‰;!N/7!<//32T3H!N/7!
/M†!=YG=QVBH1QR;</
/=8?d!NP83ak?2=B-UH1;}XU
)<//3/2/K=H/”k?2H1}XU;=Q
(<A8}G;=HQR;-^J</8;=H/”=RB}XU
I.2.1 Điều tiết trong kinh tế, thúc đẩy phát triển kinh tế
)<//3/2/K=Q^/ /G1?;1W/
W/(<A8}G1!/B=U/PDH
/;#W(7_Y=U/7!/<//7AH1=
P•=Y?/W(7=XY/=Q=A^/ /G1B;Y=H
1@/H1(<AJ=Q-HF
2P!Y=U/)</;)/_//G(1(W=//
€1/GY;^/</!@(U//</M/B/

€=>Y?2R=H1@d3[/I!=R(<A/</!
@(U/?(1–/>AGDeG?P!/7!=@
3I/;Š2;12=Y=U1!/7!/</‡!@(•
*/Y=>;@//G(B^/</!@()/3?U
F-@(<(/c-8=A/B=U/PDHF/QR1O 
^Y/Y!128F=H1@/KA;h
1(W<//E/>A=[/•K=AZ[/I(<A/7!
/</!@(;=8?-8WJ=QH/ /G`//|-Q/@//DA
!/ /G?[(3a 2P!Y=U;-‰@/D=Uh
/W2P!;<//=8?-8I/@!N=Q
=;1W/W/`/Y/8}G1!
I.2.2 Giải quyết các vấn đề xã hội
[S(I/(/FR/>d(G(!D/>/8=`/
-@/H[/G(}XU;[/G(<(^j/[<//</?`
D;/</18/(W=AI/@/W</B;/W</@/
3?;/B?\/F;Z[=h--X3K
 !+)$%-
Website: Email : Tel : 0918.775.368
I.2.3 Góp phần ổn định thị trường, chống lạm phát, bình ổn giá cả
thị trường hàng hoá
)//”=HF?`P!F?`?!W
/G/3[/# /=H2P![<;=H/”G}G
d(1|;IFPB/!QRBj/3!=U2P!(<<
(//7!/W(7,H?/3Y?(<#\
 /W</H@W/[()))>((=H2P!/W
<///7!/W(7
II.Thu ngân sách nhà nước
II.1 Khái niệm, đă
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c điê

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m thu ngân sách nhà nước
II.1.1 Kha
́
i niê
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m thu Ngân sa
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ch nha
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nươ
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c
VA/>1(W//?Y=U/7!?^;/=X=`!/</18
–/</181>!•?/2=>>(=A^P•H@
/7!?^I//G;<//3@//\PDH3I/
/7!?^=Ad(?U(h/WPB/!^P•
<//‰?O!?X/<///7!/
Ở Việt Nam;VjH( @(<(3a;)))-!h?F18
H)/D=U</=AO!?X///7!)
/H?`-8/G;)))3@BFP!@1F!)
/}XU(<P<^)/D=U/</h/W
=A^P•H@d(/7!)/‰?O!?X/<//
//7!?^)))/”-!h?F18H)/D=U
</?12-Q-U/-€</@?8I/(/=B
[U(M'd)))@;U/</18)))-!h?
 ;(W;3@(W/</J/j//<U(MPD=Q/7!(<(
3d‘
 #</18†Y=U1/7!)/‘
 #</18=>>(/7!/</J/j//<‘

 #</18@[‘
 #</181</MPD=Q/7!(<(3d
 !+)$%-
Website: Email : Tel : 0918.775.368
II.1.2 Đă
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c điê
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m thu Ngân sa
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ch nha
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nươ
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c
 <//3H=H/=AD^PDH3I//WQ
I/@/<//j/c;@?K/7!/"18/7!
/=H=[/A/>!-€/<//W</;/=U(<(3d/7!
/‘
 <//(8/c/j^^@I//7!H1
‘-AA€/<//”J8(|?PB/U‡;</8;d(;
3XG;
 <//=[/I/@MDT/812
I/(3/7D
II.2 Phân loại nội dung thu NSNN
II.2.1 Xét theo nguồn hình thành các khoản thu
II.2.1.1 Nguồn thu từ hoạt động sản xuất – kinh doanh:
)h†Y=U8}G1!3h/7D/7!)</
/Y=U8}G1!3Y=U} B/7!/8H
1,?Y=U8}G1!c€?Y?_1bMH

1(<A/7!)<///Ec)hD/7D
†?/</= Q1!U()</
)h†Y=U8}G+1!=[/(/!
 )h=[/^I/@18}G
 )h=[/I/@132+((B
 )h†/</Y=UQ/K
II.2.1.2 Nguồn thu ngoài nước
)h†!D[@[/
)h†//E3?UhP!?U/=!
(<A@)!?c?^@)!?Gd=[/F18
†!D[//E/</18@[123Y@[
?!F=X=`/-@†/</PB/!1</`//</J/j/
 !+)$%-
Website: Email : Tel : 0918.775.368
II.2.2 Xét theo tác dụng của các khoản thu với quá trình cân đối
ngân sách
II.2.2.1 Thu trong cân đối NSNN
 ;(W3@(W3h/7DP!-G1—PB/!

 H-<//</8U/€F/7!)/8
U/€F/c?=>>(?U()
<//8=[/>€=D/7D3=G=!;D
D8D(!K8?-MR!
(DR˜8?MR!
 3[j//J(/7!)/#</‡!@()/c?
Y=U8}G1!/>3X=H/!(/Jj/3[d
'[j/†/J( j˜3@T?F/J(!
@(/7!)/D;/</!@()/R3?
c1b?@P8; F!)/R=F3kI/
H=`/\RY=U?K/=W//W12(833[

d
 #</181</M3d=Q\D†PB/!?/>F-U3d
P=QF181</?!W/G=`/\/7!?ZPB/!
II.2.2.2 Thu để bù đắp sự thiếu hụt của NSNN
 )</)/1A/8FPB/!/>H1(<A
="•;)d;Vj/]=H}8D!^Y?K)
</)/#W^3_=>-/Y@/8?-U/)</)
/^#W(7/E(8/j^?( <=A-\=T(I
K)</)/,<P</!/>!h-\=T(
=>3
 !D/#W(7/>A=!D/</J/j/WK/
`/†/</J/j/;DBHDRGY/
 !D/)h!D†/=A-\=T(K)</
)/=[/}M?31<P!)†F18
!D=>R/>F=H1@1L?M=NO/W(7?Z/
(8/>F-/=d@/•K1!D†/
)h!DD†!h3/W(7/`/J/j/
/;/7D3/<//W(7/P•;J
/j/=!PB/!P•/u‚‡*;P•H@z"™
 !+)$%-
Website: Email : Tel : 0918.775.368
II.3 Nguyên tă
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c thiê
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t lâ
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p hê
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thô

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ng thu chi Ngân sa
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ch
nha
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nươ
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c va
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yếu tố ảnh hưởng thu ngân sách nhà nước
II.3.1 Nguyên tắc thiết lập hệ thống thu ngân sách
II.3.1.1 Các nguyên tắc định hướng
 )DM3[W/‘
 )DT/M18c
II.3.1.2 Các nguyên tắc thực hiện thực tế
 )DT/J=Q3‘
 )DT/=8?-8I/2-‰‘
 )DT/e;/T//T‘
 )DT/= 8
II.3.2 Yếu tố ảnh hưởng thu ngân sách nhà nước
 d(‡-^P=R"UPB/!/>d(‡Œ=
R/!^?j//<///T//T_/!"ZPB/
!=H<(K?j//|1</!H?j/d((8/Q
d(/</(\[(?j/B/7!PB/!?^"j/
=</d(/</7!3(/>?j/B/! }XU
R31</!‡=>hD3hj/W//I/*€
3_d(-^P=R/!HR(8/Q
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