L\u1ecbch s\u1eed n\u01b0\u1edbc ta m\u1eb7c d\u00f9 \u0111\u00e3 h\u00ecnh th\u00e0nh t\u1eeb r\u1ea5t l\u00e2u nh\u01b0ng cho \u0111\u1ebfn t\u1eadn th\u1ec3 k\u1ef7 XI, \u0111\u1eddi vua Tr\u1ea7n Th\u00e1i T\u00f4ng (1225 – 1237) th\u00ec vi\u1ec7c \u0111\u00e1nh thu\u1ebf m\u1edbi \u0111\u01b0\u1ee3c h\u00ecnh th\u00e0nh m\u1ed9t c\u00e1ch c\u00f3 t\u1ed5 ch\u1ee9c v\u00e0 c\u00f3 h\u1ec7 th\u1ed1ng.<\/p>\n\n\n\n
* Ch\u1ebf \u0111\u1ecbnh thu\u1ebf d\u01b0\u1edbi th\u1eddi phong ki\u1ebfn<\/strong><\/p>\n\n\n\n Ngay t\u1eeb th\u1eddi phong ki\u1ebfn, c\u00e1c c\u1ea5p l\u00e3nh \u0111\u1ea1o d\u01b0\u1edbi ch\u1ebf \u0111\u1ed9 qu\u00e2n ch\u1ee7 \u0111\u00e3 bi\u1ebft t\u1ed5 ch\u1ee9c h\u1ec7 th\u1ed1ng thu thu\u1ebf \u0111\u1ec3 l\u00e0m ngu\u1ed3n thu cho c\u00f4ng q\u0169y c\u1ee7a nh\u00e0 Vua. Tuy v\u1eady t\u1eeb c\u00e1c tri\u1ec1u \u0111\u1ea1i nh\u00e0 tr\u1ea7n tr\u1edf v\u1ec1 sau n\u00e0y, s\u1ef1 t\u1ed5 ch\u1ee9c, c\u00e1ch \u0111\u00e1nh thu\u1ebf v\u00e0 thu thu\u1ebf m\u1edbi \u0111\u01b0\u1ee3c ghi ch\u00e9p v\u00e0 c\u00f3 h\u1ec7 th\u1ed1ng.<\/p>\n\n\n\n *Ch\u1ebf \u0111\u1ecbnh thu\u1ebf d\u01b0\u1edbi th\u1eddi Ph\u00e1p thu\u1ed9c<\/strong><\/p>\n\n\n\n Ch\u00ednh ph\u1ee7 thu\u1ed9c \u0111\u1ecba Ph\u00e1p \u0111\u1eb7t ra c\u00e1c thu\u1ebf ngo\u1ea1i ng\u1ea1ch t\u1ee9c l\u00e0 lo\u1ea1i thu\u1ebf gi\u00e1n thu nh\u01b0 thu\u1ebf ti\u00eau th\u1ee5 thu\u1ed1c l\u00e1, thu\u1ebf r\u01b0\u1ee3u, thu\u1ebf mu\u1ed1i, thu\u1ebf \u0111oan (thu\u1ebf quan); thu\u1ebf tr\u1ef1c thu th\u00ec c\u00f3 thu\u1ebf m\u00f4n b\u00e0i, thu\u1ebf th\u1ed5 tr\u1ea1ch.<\/p>\n\n\n\n *Ch\u1ebf \u0111\u1ecbnh thu\u1ebf th\u1eddi k\u1ef3 sau C\u00e1ch m\u1ea1ng th\u00e1ng t\u00e1m n\u0103m 1945 – 1975<\/strong><\/p>\n\n\n\n Giai \u0111o\u1ea1n t\u1eeb sau C\u00e1ch m\u1ea1ng th\u00e1ng 8 \u0111\u1ebfn n\u0103m 1954<\/em><\/strong><\/p>\n\n\n\n Ch\u00ednh ph\u1ee7 ta ch\u1ee7 tr\u01b0\u01a1ng b\u00e3i b\u1ecf h\u1eb3n s\u1eafc thu\u1ebf mang t\u00ednh ch\u1ea5t phi nh\u00e2n \u0111\u1ea1o nh\u01b0: thu\u1ebf th\u00e2n, thu\u1ebf th\u1ed5 tr\u1ea1ch \u1edf th\u00f4n qu\u00ea v\u00e0 m\u1ed9t s\u1ed1 t\u1ea1p thu\u1ebf v\u00f4 l\u00fd; mi\u1ec5n thu\u1ebf \u0111i\u1ec1n th\u1ed5 cho v\u00f9ng b\u1ecb l\u1ee5t v\u00e0 gi\u1ea3m thu\u1ebf \u0111i\u1ec1n 20% trong to\u00e0n qu\u1ed1c; \u0111\u00ecnh ch\u1ec9 thu thu\u1ebf \u1edf mi\u1ec1n Nam.<\/p>\n\n\n\n Ch\u00ednh s\u00e1ch ph\u00e1p lu\u1eadt thu\u1ebf th\u1ed1ng nh\u1ea5t bao g\u1ed3m 7 lo\u1ea1i thu\u1ebf l\u00e0: thu\u1ebf n\u00f4ng nghi\u1ec7p, thu\u1ebf c\u00f4ng th\u01b0\u01a1ng nghi\u1ec7p, thu\u1ebf h\u00e0ng h\u00f3a, thu\u1ebf xu\u1ea5t nh\u1eadp kh\u1ea9u, thu\u1ebf s\u00e1t sinh, thu\u1ebf tr\u01b0\u1edbc b\u1ea1, thu\u1ebf tem.<\/p>\n\n\n\n Giai \u0111o\u1ea1n t\u1eeb n\u0103m 1954 – 1975.<\/em><\/strong><\/p>\n\n\n\n Sau hi\u1ec7p \u0111\u1ecbnh Geneve, Ch\u00ednh ph\u1ee7 ban h\u00e0nh c\u00e1c lo\u1ea1i Lu\u1eadt thu\u1ebf m\u1edbi tr\u00ean c\u01a1 s\u1edf s\u1eeda \u0111\u1ed5i, b\u1ed5 sung c\u00e1c ch\u1ebf \u0111\u1ed9 thu\u1ebf \u0111\u00e3 ban h\u00e0nh t\u1eeb n\u0103m 1951 \u1edf v\u00f9ng t\u1ef1 do c\u0169 \u0111\u1ec3 \u00e1p d\u1ee5ng th\u1ed1ng nh\u1ea5t, bao g\u1ed3m 12 lo\u1ea1i thu\u1ebf sau: Thu\u1ebf doanh nghi\u1ec7p, thu\u1ebf h\u00e0ng h\u00f3a, thu\u1ebf s\u00e1t sinh, thu\u1ebf bu\u00f4n chuy\u1ebfn, thu\u1ebf th\u1ed5 tr\u1ea1ch, thu\u1ebf kinh doanh ngh\u1ec7 thu\u1eadt, thu\u1ebf m\u00f4n b\u00e0i, thu\u1ebf tr\u01b0\u1edbc b\u1ea1, thu\u1ebf mu\u1ed1i, thu\u1ebf r\u01b0\u1ee3u. thu\u1ebf xu\u1ea5t nh\u1eadp kh\u1ea9u v\u00e0 ch\u1ebf \u0111\u1ed9 thu qu\u1ed1c doan<\/p>\n\n\n\n Giai \u0111o\u1ea1n t\u1eeb n\u0103m 1975 – 1990<\/em><\/strong><\/p>\n\n\n\n Th\u1eddi k\u1ef3 1975 – 1980<\/em><\/p>\n\n\n\n Mi\u1ec1n b\u1eafc v\u1eabn ti\u1ebfp t\u1ee5c th\u1ef1c hi\u1ec7n h\u1ec7 th\u1ed1ng ph\u00e1p lu\u1eadt thu\u1ebf \u0111\u00e3 ban h\u00e0nh t\u1eeb tr\u01b0\u1edbc, c\u00f3 s\u1eeda \u0111\u1ed5i cho ph\u00f9 h\u1ee3p v\u1edbi t\u00ecnh h\u00ecnh m\u1edbi. C\u00f2n mi\u1ec1n Nam th\u00ec c\u00f3 \u00e1p d\u1ee5ng m\u1ed9t s\u1ed1 lo\u1ea1i thu\u1ebf c\u0169 c\u1ee7a ch\u00ednh quy\u1ec1n S\u00e0i G\u00f2n tr\u00ean c\u01a1 s\u1edf x\u00f3a b\u1ecf m\u1ed9t s\u1ed1 lo\u1ea1i thu\u1ebf ph\u1ea3n ti\u1ebfn b\u1ed9 v\u00e0 s\u1eeda \u0111\u1ed5i b\u1ed5 sung \u0111\u1ec3 th\u00edch \u1ee9ng v\u1edbi \u0111i\u1ec1u ki\u1ec7n \u0111\u1ea5t n\u01b0\u1edbc th\u1ed1ng nh\u1ea5t.<\/p>\n\n\n\n Th\u1eddi k\u1ef3 1980 -1990<\/em><\/p>\n\n\n\n C\u1ea3 n\u01b0\u1edbc \u00e1p d\u1ee5ng h\u1ec7 th\u1ed1ng ph\u00e1p lu\u1eadt thu\u1ebf th\u1ed1ng nh\u1ea5t, nh\u01b0ng h\u1ec7 th\u1ed1ng ph\u00e1p lu\u1eadt thu\u1ebf hi\u1ec7n h\u00e0nh n\u00e0y ng\u00e0y c\u00e0ng t\u1ecf ra c\u00f3 nhi\u1ec1u nh\u01b0\u1ee3c \u0111i\u1ec3m, c\u1ea3n tr\u1edf s\u1ef1 ph\u00e1t tri\u1ec3n c\u00e1c y\u1ebfu t\u1ed1 c\u1ee7a n\u1ec1n kinh t\u1ebf th\u1ecb tr\u01b0\u1eddng \u0111ang n\u1ea3y sinh v\u1edbi c\u00e1c \u0111\u1eb7c \u0111i\u1ec3m:<\/p>\n\n\n\n – S\u1ef1 ph\u00e2n bi\u1ec7t \u0111\u1ed1i x\u1eed gi\u1eefa c\u00e1c th\u00e0nh ph\u1ea7n kinh t\u1ebf. Doanh nghi\u1ec7p qu\u1ed1c doanh th\u00ec th\u1ef1c hi\u1ec7n ch\u1ebf \u0111\u1ed9 thu qu\u1ed1c doanh, thu tr\u00edch n\u1ed9p l\u1ee3i nhu\u1eadn c\u00f9ng v\u1edbi c\u00e1c h\u00ecnh th\u1ee9c thu kh\u00e1c, trong khi c\u00e1c doanh nghi\u1ec7p thu\u1ed9c c\u00e1c th\u00e0nh ph\u1ea7n kinh t\u1ebf kh\u00e1c l\u1ea1i ch\u1ecbu s\u1ef1 t\u00e1c \u0111\u1ed9ng c\u1ee7a thu\u1ebf.<\/p>\n\n\n\n – Thu qu\u1ed1c doanh \u0111\u00e3 b\u1ed9c l\u1ed9 nhi\u1ec1u nh\u01b0\u1ee3c \u0111i\u1ec3m c\u0103n b\u1ea3n. V\u1ec1 th\u1ef1c ch\u1ea5t, \u0111\u00e2y l\u00e0 m\u1ed9t lo\u1ea1i thu\u1ebf \u0111a thu\u1ebf su\u1ea5t v\u1edbi h\u00e0ng tr\u0103m thu\u1ebf su\u1ea5t; \u0111i\u1ec1u n\u00e0y \u0111\u1eb7c bi\u1ec7t g\u00e2y kh\u00f3 kh\u0103n cho vi\u1ec7c qu\u1ea3n l\u00fd v\u00e0 h\u00e0nh thu.<\/p>\n\n\n\n Giai \u0111o\u1ea1n t\u1eeb 1990 \u0111\u1ebfn nay<\/em><\/p>\n\n\n\n Giai \u0111o\u1ea1n n\u00e0y \u0111\u01b0\u1ee3c \u0111\u1eb7c tr\u01b0ng b\u1edfi s\u1ef1 h\u00ecnh th\u00e0nh m\u1ed9t h\u1ec7 th\u1ed1ng ph\u00e1p lu\u1eadt thu\u1ebf ho\u00e0n ch\u1ec9nh nh\u1ea5t t\u1eeb tr\u01b0\u1edbc \u0111\u1ebfn nay, bao g\u1ed3m 9 lo\u1ea1i thu\u1ebf: Thu\u1ebf n\u00f4ng nghi\u1ec7p, thu\u1ebf doanh thu, thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t, thu\u1ebf l\u1ee3i t\u1ee9c, thu\u1ebf xu\u1ea5t nh\u1eadp kh\u1ea9u, thu\u1ebf t\u00e0i nguy\u00ean, thu\u1ebf thu nh\u1eadp, Thu\u1ebf nh\u00e0 \u0111\u1ea5t, thu\u1ebf v\u1ed1n. Ngo\u00e0i ra c\u00f2n c\u00f3 m\u1ed9t s\u1ed1 ph\u00ed v\u00e0 l\u1ec7 ph\u00ed c\u00f3 t\u00ednh ch\u1ea5t nh\u01b0 thu\u1ebf nh\u01b0: l\u1ec7 ph\u00ed m\u00f4n b\u00e0i, l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1, l\u1ec7 ph\u00ed giao th\u00f4ng, thu\u1ebf s\u00e1t sinh. L\u1ecbch s\u1eed n\u01b0\u1edbc ta m\u1eb7c d\u00f9 \u0111\u00e3 h\u00ecnh th\u00e0nh t\u1eeb r\u1ea5t l\u00e2u nh\u01b0ng cho \u0111\u1ebfn t\u1eadn th\u1ec3 k\u1ef7 XI, \u0111\u1eddi vua Tr\u1ea7n Th\u00e1i T\u00f4ng (1225 – 1237) th\u00ec vi\u1ec7c \u0111\u00e1nh thu\u1ebf m\u1edbi \u0111\u01b0\u1ee3c h\u00ecnh th\u00e0nh m\u1ed9t c\u00e1ch c\u00f3 t\u1ed5 ch\u1ee9c v\u00e0 c\u00f3 h\u1ec7 th\u1ed1ng. * Ch\u1ebf \u0111\u1ecbnh thu\u1ebf d\u01b0\u1edbi th\u1eddi phong ki\u1ebfn Ngay t\u1eeb th\u1eddi […]<\/p>\n","protected":false},"author":7,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"om_disable_all_campaigns":false,"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"_uf_show_specific_survey":0,"_uf_disable_surveys":false,"site-sidebar-layout":"default","site-content-layout":"default","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"default","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center 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(Tr\u01b0\u01a1ng Thanh Gi\u1ea3ng, t\u1ed5ng h\u1ee3p 11\/08\/2011)<\/p>\n","protected":false},"excerpt":{"rendered":"