Chng VI: Ngn sch Nh nc

12/25/2012

Gii thiu chng

Ti liu tham kho
detail

Kt cu chng
Khi nim v vai tr ca ngn sch Nh nc Thu ngn sch Nh nc Thu Chi ngn sch Nh nc

12/25/2012

I. Khi nim v vai tr ca NSNN

1.Khi nim ngn sch Nh nc
nh ngha ngn sch Nh nc c im ngn sch Nh nc
detail

2. Vai tr ca ngn sch Nh nc a. m bo nhu cu chi tiu cho Nh nc b. iu tit nn kinh t x hi c. Cc vai tr khc
detail detail 12/25/2012 3

II. Thu ngn sch Nh nc

1. Cc ngun thu ca ngn sch Nh nc
Thu Ph L ph Cc ngun thu khc
nh ngha nh ngha nh ngha

detail

2. Phn loi thu ngn sch Nh nc

Theo tnh cht thu Theo tnh cht vay n Theo tnh cht thng xuyn ca khon thu
t sut thu bi chi 12/25/2012 4

III. Thu
1. Ni dung c bn ca mt lut thu 2. Phn loi thu
Theo i tng thu thu Theo tnh cht trc tip ca vic thu thu
detail detail

detail

3. Nguyn tc thu thu

Nguyn tc cng bng Nguyn tc trung lp Nguyn tc n gin, r rng, n nh
12/25/2012 5

IV. Chi ngn sch Nh nc

Nguyn tc cn i ngn sch Nh nc 1. Phn loi chi ngn sch Nh nc
Theo thi hn tc ng ca khon chi Theo phm vi tc ng ca khon chi Theo c quan lp v thc hin d ton, quyt ton

2. Nguyn tc chi ngn sch Nh nc

Nguyn tc chi trn c s ca thu Nguyn tc chi tiu c hiu qu Nguyn tc chi tiu c trng tm, trng im
12/25/2012 6

Ht chng II

12/25/2012

Thut ng cn lu
Ngn sch Nh nc Phn cp NSNN Nm ngn sch Thu ngn sch Ph & L ph Bi chi Chi ngn sch Nguyn tc cn i NSNN Thu T sut thu i tng chu thu Ngi np thu & chu thu Cn c tnh thu u i thu Trc thu Gin thu

12/25/2012

nh ngha ngn sch Nh nc

Ngn sch Nh nc l tp hp cc khon thu chi hng nm c c quan Nh nc c thm quyn ph chun v c thc hin trong mt nm m bo thc hin cc chc nng, nhim v ca Nh nc

12/25/2012

10

nh ngha ngn sch Nh nc

Ngn sch Nh nc l mt h thng cc quan h phn phi khng hon li gia Nh nc v cc ch th kinh t trong x hi thng qua qu ngn sch Nh nc

12/25/2012

11