越南税收制度与经济发展关系分析  

Analysis on Vietnam Taxation and Economic Growth

作　　者：古炳玮[1] 

机构地区：[1]广西财经学院财政系

出　　处：《东南亚纵横》2008年第10期40-44,共5页Crossroads：Southeast Asian Studies

基　　金：2007年度国家社会科学基金项目<中国-东盟自由贸易区代表性国家税收制度研究>(立项批准号:07BGJ014)的阶段性成果。

摘　　要：越南自1986年实行革新开放政策以来，经济社会发展迅速。分析越南税收制度与经济发展的关系，深入探讨经济转轨国家税收制度改革的路径，对于了解越南发展的经验教训，为我国完善税收制度提供借鉴有着重要现实意义。Vietnam since the introduction of the policy of reform and opening up,has made great strides forward in economic development,and to provide an adequate source of tax revenue growth.In the process of industrialization and its economic structure has been established,the continual decline in the proportion of primary industry.noticeable increase in the proportion of secondary industry.Meanwhile, the contribution of agriculture to a steady decline in tax revenue,the industry contribution rate increase the tertiary industry＇ s contribution to revenue headway.In the tax, value added tax and corporate income tax are the two main taxes.On the other hand, Vietnam to meet the needs of economic reform and entry into the WTO,the continuous reform of the tax system, and in turn, promote rapid economic development.

关 键 词：税收制度改革 经济发展关系 越南 经济社会发展 经济转轨国家 开放政策 经验 

分 类 号：F812.42[经济管理—财政学] F832.33