{"id":206,"date":"2021-06-12T13:34:52","date_gmt":"2021-06-12T13:34:52","guid":{"rendered":"https:\/\/demo.vantaivando.com\/?p=206"},"modified":"2021-06-12T13:34:52","modified_gmt":"2021-06-12T13:34:52","slug":"giai-doan-1945-1955-thoi-ky-dau-chua-co-chinh-sach-thue-chinh-thuc-duoi-chinh-quyen-cach-mang","status":"publish","type":"post","link":"https:\/\/www.binhthanhtax.gov.vn\/?p=206","title":{"rendered":"Giai \u0111o\u1ea1n 1945 &#8211; 1955: Th\u1eddi k\u1ef3 \u0111\u1ea7u ch\u01b0a c\u00f3 ch\u00ednh s\u00e1ch thu\u1ebf ch\u00ednh th\u1ee9c d\u01b0\u1edbi ch\u00ednh quy\u1ec1n c\u00e1ch m\u1ea1ng"},"content":{"rendered":"\n<ul class=\"wp-block-list\" id=\"block-d00abb68-bd16-40ec-957f-d2c57d953e1f\"><li><a href=\"http:\/\/www.gdt.gov.vn\/wps\/portal\/!ut\/p\/z1\/tVPLbsIwEPyVcuAYeU1skhxDVIEJgdIogfgSmUfALTg8LFr69XWo1J4grVB98Holz-zsahZxNEVciZNcCS1LJTYmz3g7B-KxgZvGI5tGBBgOoB8xF49CB00uH4JxGKRhCtB9Ji1g0TgmTyExKUX8V_iu3yPOAMAlXQBGOqNhLxhjYPYFf4P-Cw9Xjg91-BRxxOdK7_QaZauFfpiXSi-VbsJR5Ca_RKn0ofx55Wt51OXh3ITNUekce4Rij9KKaTeXC5S5HvYwLYQlZuYixHEs1ykKC8NMeDArCoq_lV8fDb_d2KSqVzO7Oo7MaHCuamgZkSe5fEOJKg9b44b4jy32ais4d1a4Tc_I_9K376Tv122HWT_5st9z33i08uW7RtM7TbrbJkmyde2z9VpEjzbJ-qePztCqwsD3G41PoJQNTQ!!\/dz\/d5\/L2dBISEvZ0FBIS9nQSEh\/#1979a6a3-9f9e-47d4-92c3-1efac64657bf\"><br>B\u1ed1i c\u1ea3nh l\u1ecbch s\u1eed th\u1eddi k\u1ef3 \u0111\u1ea7u c\u1ee7a C\u00e1ch m\u1ea1ng th\u00e1ng 8 v\u00e0 ch\u00ednh s\u00e1ch \u0111\u1ed9ng vi\u00ean \u0111\u00f3ng g\u00f3p ch\u1ee7 y\u1ebfu theo h\u00ecnh th\u1ee9c t\u1ef1 nguy\u1ec7n<\/a><\/li><li><a href=\"http:\/\/www.gdt.gov.vn\/wps\/portal\/!ut\/p\/z1\/tVPLbsIwEPyVcuAYeU1skhxDVIEJgdIogfgSmUfALTg8LFr69XWo1J4grVB98Holz-zsahZxNEVciZNcCS1LJTYmz3g7B-KxgZvGI5tGBBgOoB8xF49CB00uH4JxGKRhCtB9Ji1g0TgmTyExKUX8V_iu3yPOAMAlXQBGOqNhLxhjYPYFf4P-Cw9Xjg91-BRxxOdK7_QaZauFfpiXSi-VbsJR5Ca_RKn0ofx55Wt51OXh3ITNUekce4Rij9KKaTeXC5S5HvYwLYQlZuYixHEs1ykKC8NMeDArCoq_lV8fDb_d2KSqVzO7Oo7MaHCuamgZkSe5fEOJKg9b44b4jy32ais4d1a4Tc_I_9K376Tv122HWT_5st9z33i08uW7RtM7TbrbJkmyde2z9VpEjzbJ-qePztCqwsD3G41PoJQNTQ!!\/dz\/d5\/L2dBISEvZ0FBIS9nQSEh\/#ed16da34-3332-4254-a33c-fa9c8d4b3355\">B\u1ed1i c\u1ea3nh l\u1ecbch s\u1eed th\u1eddi k\u1ef3 cu\u1ed1i c\u1ee7a cu\u1ed9c kh\u00e1ng chi\u1ebfn ch\u1ed1ng th\u1ef1c d\u00e2n Ph\u00e1p- ch\u00ednh s\u00e1ch thu\u1ebf \u0111\u1ea7u ti\u00ean d\u01b0\u1edbi ch\u00ednh quy\u1ec1n c\u00e1ch m\u1ea1ng Vi\u1ec7t Nam (1951 &#8211; 1954)<\/a><\/li><li><a href=\"http:\/\/www.gdt.gov.vn\/wps\/portal\/!ut\/p\/z1\/tVPLbsIwEPyVcuAYeU1skhxDVIEJgdIogfgSmUfALTg8LFr69XWo1J4grVB98Holz-zsahZxNEVciZNcCS1LJTYmz3g7B-KxgZvGI5tGBBgOoB8xF49CB00uH4JxGKRhCtB9Ji1g0TgmTyExKUX8V_iu3yPOAMAlXQBGOqNhLxhjYPYFf4P-Cw9Xjg91-BRxxOdK7_QaZauFfpiXSi-VbsJR5Ca_RKn0ofx55Wt51OXh3ITNUekce4Rij9KKaTeXC5S5HvYwLYQlZuYixHEs1ykKC8NMeDArCoq_lV8fDb_d2KSqVzO7Oo7MaHCuamgZkSe5fEOJKg9b44b4jy32ais4d1a4Tc_I_9K376Tv122HWT_5st9z33i08uW7RtM7TbrbJkmyde2z9VpEjzbJ-qePztCqwsD3G41PoJQNTQ!!\/dz\/d5\/L2dBISEvZ0FBIS9nQSEh\/#e9884386-7ce2-4733-994d-4d9b376fbd94\">K\u1ebft qu\u1ea3 thu thu\u1ebf c\u00e1c lo\u1ea1i 3. Giai \u0111o\u1ea1n 1956 &#8211; 1965 &#8211; Sau khi c\u00f3 h\u1ec7 th\u1ed1ng ch\u00ednh s\u00e1ch thu\u1ebf m\u1edbi d\u01b0\u1edbi Ch\u00ednh quy\u1ec1n c\u00e1ch m\u1ea1ng<\/a><\/li><li><a href=\"http:\/\/www.gdt.gov.vn\/wps\/portal\/!ut\/p\/z1\/tVPLbsIwEPyVcuAYeU1skhxDVIEJgdIogfgSmUfALTg8LFr69XWo1J4grVB98Holz-zsahZxNEVciZNcCS1LJTYmz3g7B-KxgZvGI5tGBBgOoB8xF49CB00uH4JxGKRhCtB9Ji1g0TgmTyExKUX8V_iu3yPOAMAlXQBGOqNhLxhjYPYFf4P-Cw9Xjg91-BRxxOdK7_QaZauFfpiXSi-VbsJR5Ca_RKn0ofx55Wt51OXh3ITNUekce4Rij9KKaTeXC5S5HvYwLYQlZuYixHEs1ykKC8NMeDArCoq_lV8fDb_d2KSqVzO7Oo7MaHCuamgZkSe5fEOJKg9b44b4jy32ais4d1a4Tc_I_9K376Tv122HWT_5st9z33i08uW7RtM7TbrbJkmyde2z9VpEjzbJ-qePztCqwsD3G41PoJQNTQ!!\/dz\/d5\/L2dBISEvZ0FBIS9nQSEh\/#0d4493fa-8f49-4ed1-8e5b-55a271c21d7e\">T\u1ed5 ch\u1ee9c ch\u1ec9 \u0111\u1ea1o, qu\u1ea3n l\u00fd, thu thu\u1ebf<\/a><\/li><\/ul>\n\n\n\n<h4 class=\"wp-block-heading\" id=\"block-398a9ffd-287d-4877-96db-4720109a619a\">B\u1ed1i c\u1ea3nh l\u1ecbch s\u1eed th\u1eddi k\u1ef3 \u0111\u1ea7u c\u1ee7a C\u00e1ch m\u1ea1ng th\u00e1ng 8 v\u00e0 ch\u00ednh s\u00e1ch \u0111\u1ed9ng vi\u00ean \u0111\u00f3ng g\u00f3p ch\u1ee7 y\u1ebfu theo h\u00ecnh th\u1ee9c t\u1ef1 nguy\u1ec7n<\/h4>\n\n\n\n<p id=\"block-ed64cbfe-13b4-4bd6-a915-d7c45c9c64cd\">Sau c\u00e1ch m\u1ea1ng th\u00e1ng 8 th\u1eafng l\u1ee3i, nhu c\u1ea7u chi ti\u00eau cho c\u00f4ng t\u00e1c an ninh-qu\u1ed1c ph\u00f2ng v\u00e0 b\u1ea3o v\u1ec7 \u0111\u1ea5t n\u01b0\u1edbc tr\u00ean nhi\u1ec1u m\u1eb7t ng\u00e0y c\u00e0ng l\u1edbn. Trong l\u00fac \u0111\u00f3, qu\u1ef9 ng\u00e2n kh\u1ed1 Trung \u01b0\u01a1ng m\u00e0 Nh\u00e0 n\u01b0\u1edbc ta n\u1eafm \u0111\u01b0\u1ee3c ch\u1ec9 c\u00f3 1.250.000 \u0111\u1ed3ng \u0110\u00f4ng D\u01b0\u01a1ng (M\u1ed9t tri\u1ec7u hai tr\u0103m n\u0103m m\u01b0\u01a1i ng\u00e0n \u0111\u1ed3ng) k\u1ec3 c\u1ea3 580.000 \u0111\u1ed3ng ti\u1ec1n h\u00e0o r\u00e1ch ch\u1edd ng\u00e0y ti\u00eau hu\u1ef7. Tuy v\u1eady, ch\u1ee7 tr\u01b0\u01a1ng c\u1ee7a H\u1ed3 Ch\u1ee7 T\u1ecbch v\u00e0 Ch\u00ednh Ph\u1ee7 c\u00e1ch m\u1ea1ng l\u00e2m th\u1eddi l\u00e0 kh\u00f4ng th\u1ec3 \u0111\u01a1n thu\u1ea7n gi\u1ea3i quy\u1ebft v\u1ea5n \u0111\u1ec1 t\u00e0i ch\u00ednh Nh\u00e0 n\u01b0\u1edbc Vi\u1ec7t nam ch\u1ec9 bi\u1ebft b\u1eaft bu\u1ed9c nh\u00e2n d\u00e2n n\u1ed9p thu\u1ebf nh\u01b0 ch\u1ebf \u0111\u1ed9 c\u0169.<\/p>\n\n\n\n<p id=\"block-b5062cdd-675f-4a32-a906-144ec8863294\">&nbsp;V\u1edbi ph\u01b0\u01a1ng ch\u00e2m &#8220;l\u1ea5y d\u00e2n l\u00e0m g\u1ed1c&#8221;, d\u1ef1a v\u00e0o d\u00e2n, v\u00ec l\u1ee3i \u00edch c\u1ee7a nh\u00e2n d\u00e2n, ng\u00e0y 4-9-1945, Ch\u00ednh Ph\u1ee7 \u0111\u00e3 ban h\u00e0nh s\u1eafc l\u1ec7nh s\u1ed1 4 th\u00e0nh l\u1eadp &#8220;Qu\u1ef9 \u0111\u1ed9c l\u1eadp&#8221; \u0111\u1ec3 thu nh\u1eadn c\u00e1c m\u00f3n ti\u1ec1n v\u00e0 \u0111\u1ed3 v\u1eadt m\u00e0 nh\u00e2n d\u00e2n s\u1eb5n l\u00f2ng quy\u00ean g\u00f3p \u1ee7ng h\u1ed9 n\u1ec1n \u0111\u1ed9c l\u1eadp qu\u1ed1c gia. Trong khu\u00f4n kh\u1ed5 c\u1ee7a Qu\u1ef9 \u0111\u1ed9c l\u1eadp, t\u1eeb ng\u00e0y 19-9-1945 Tu\u1ea7n l\u1ec5 v\u00e0ng \u0111\u00e3 \u0111\u01b0\u1ee3c ph\u00e1t \u0111\u1ed9ng long tr\u1ecdng trong c\u1ea3 n\u01b0\u1edbc. Nh\u00e2n d\u1ecbp n\u00e0y, trong b\u1ee9c th\u01b0 g\u1eedi \u0111\u1ed3ng b\u00e0o c\u1ea3 n\u01b0\u1edbc, H\u1ed3 Ch\u1ee7 T\u1ecbch \u0111\u00e3 nh\u1ea5n m\u1ea1nh &#8220;Tu\u1ea7n l\u1ec5 v\u00e0ng s\u1ebd thu g\u00f3p s\u1ed1 v\u00e0ng trong nh\u00e2n d\u00e2n, nh\u1ea5t l\u00e0 c\u1ee7a c\u00e1c nh\u00e0 gi\u1ea7u c\u00f3 \u0111\u1ec3 d\u00f9ng v\u00e0o vi\u1ec7c c\u1ea7n c\u1ea5p v\u00e0 quan tr\u1ecdng nh\u1ea5t c\u1ee7a ch\u00fang ta l\u00fac n\u00e0y l\u00e0 qu\u1ed1c ph\u00f2ng. Tu\u1ea7n l\u1ec5 v\u00e0ng s\u1ebd t\u1ecf cho to\u00e0n qu\u1ed1c \u0111\u1ed3ng b\u00e0o v\u00e0 cho to\u00e0n th\u1ebf gi\u1edbi bi\u1ebft r\u1eb1ng trong l\u00fac chi\u1ebfn s\u0129 Vi\u1ec7t minh tr\u00ean c\u00e1c m\u1eb7t tr\u1eadn quy\u1ebft hy sinh gi\u1ecdt m\u00e1u cu\u1ed1i c\u00f9ng \u0111\u1ec3 gi\u1eef v\u1eefng n\u1ec1n t\u1ef1 do \u0111\u1ed9c l\u1eadp c\u1ee7a n\u01b0\u1edbc nh\u00e0 th\u00ec \u0111\u1ed3ng b\u00e0o \u1edf h\u1eadu ph\u01b0\u01a1ng, nh\u1ea5t l\u00e0 nh\u1eefng nh\u00e0 gi\u00e0u c\u00f3 c\u0169ng c\u00f3 th\u1ec3 hy sinh \u0111\u01b0\u1ee3c ch\u00fat v\u00e0ng \u0111\u1ec3 ph\u1ee5ng s\u1ef1 t\u1ed5 qu\u1ed1c. Nh\u01b0 th\u1ebf, Tu\u1ea7n l\u1ec5 v\u00e0ng kh\u00f4ng nh\u1eefng c\u00f3 \u00fd ngh\u0129a \u0111\u00f3ng g\u00f3p v\u00e0o n\u1ec1n t\u00e0i ch\u00ednh, qu\u1ed1c ph\u00f2ng m\u00e0 c\u00f2n c\u00f3 \u00fd ngh\u0129a ch\u00ednh tr\u1ecb quan tr\u1ecdng&#8230; T\u00f4i tin r\u1eb1ng to\u00e0n qu\u1ed1c \u0111\u1ed3ng b\u00e0o, nh\u1ea5t l\u00e0 c\u00e1c nh\u00e0 gi\u00e0u c\u00f3 , trong s\u1ef1 quy\u00ean g\u00f3p n\u00e0y s\u1ebd x\u1ee9ng \u0111\u00e1ng v\u1edbi s\u1ef1 hy sinh ph\u1ea5n \u0111\u1ea5u c\u1ee7a c\u00e1c chi\u1ebfn s\u1ef9 \u00e1i qu\u1ed1c tr\u00ean c\u00e1c m\u1eb7t tr\u1eadn&#8221; (H\u1ed3 Ch\u1ee7 T\u1ecbch to\u00e0n t\u1eadp &#8211; NXB S\u1ef1 th\u1eadt- H\u00e0 n\u1ed9i 1984- T\u1eadp 4- Trang 15-16).<\/p>\n\n\n\n<p id=\"block-9fc80586-37b7-42dc-a1e3-a0e8e2d1695b\">&nbsp;Nh\u1edd v\u1eady, Qu\u1ef9 \u0111\u1ed9c l\u1eadp, Tu\u1ea7n l\u1ec5 v\u00e0ng v\u00e0 Tu\u1ea7n l\u1ec5 \u0111\u1ed3ng \u0111\u00e3 \u0111\u01b0\u1ee3c \u0111\u1ed3ng b\u00e0o c\u1ea3 n\u01b0\u1edbc nhi\u1ec7t li\u1ec7t h\u01b0\u1edfng \u1ee9ng. Nhi\u1ec1u ng\u01b0\u1eddi, nhi\u1ec1u gia \u0111\u00ecnh \u0111\u00e3 kh\u00f4ng ti\u1ebfc nh\u1eefng \u0111\u00f4i hoa tai v\u00e0ng t\u1eeb h\u1ed3i c\u00f2n con g\u00e1i, nh\u1eefng chi\u1ebfc nh\u1eabn c\u01b0\u1edbi, nh\u1eefng \u0111\u00f4i v\u00f2ng, \u0111\u00f4i xuy\u1ebfn v\u1ed1n l\u00e0 nh\u1eefng k\u1ef7 ni\u1ec7m qu\u00ed gi\u00e1, thi\u00eang li\u00eang c\u1ee7a gia \u0111\u00ecnh, nh\u1eefng b\u1ed9 tam s\u1ef1, ng\u0169 s\u1ef1 \u0111\u00e3 bao \u0111\u1eddi d\u00f9ng \u0111\u1ec3 th\u1edd c\u00fang t\u1ed5 ti\u00ean g\u00f3p v\u00e0o c\u00f4ng qu\u1ef9 Nh\u00e0 n\u01b0\u1edbc. M\u1ed9t c\u1ee5 gi\u00e0 80 tu\u1ed5i mang \u0111\u1ebfn m\u1ed9t g\u00f3i l\u1ee5a \u0111i\u1ec1u b\u00ean trong l\u00e0 n\u00e9n v\u00e0ng gia b\u1ea3o n\u1eb7ng 17 l\u1ea1ng, c\u00f3 ng\u01b0\u1eddi quy\u00ean g\u00f3p to\u00e0n b\u1ed9 t\u01b0 trang c\u1ee7a nh\u1eefng ng\u01b0\u1eddi trong gia \u0111\u00ecnh \u0111\u1ebfn n\u1ed9p cho ban t\u1ed5 ch\u1ee9c Tu\u1ea7n l\u1ec5 v\u00e0ng&#8230; L\u00f2ng d\u00e2n \u0111\u1ed1i v\u1edbi ch\u00ednh quy\u1ec1n c\u00e1ch m\u1ea1ng th\u1eadt v\u00f4 bi\u00ean. Theo b\u00e1o c\u00e1o t\u1ed5ng h\u1ee3p c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh ng\u00e0y 20-5-1946 th\u00ec Qu\u1ef9 \u0111\u1ed9c l\u1eadp \u0111\u00e3 thu \u0111\u01b0\u1ee3c 20 tri\u1ec7u \u0111\u1ed3ng \u0110\u00f4ng D\u01b0\u01a1ng v\u00e0 Tu\u1ea7n l\u1ec5 v\u00e0ng \u0111\u00e3 \u0111\u1ed9ng vi\u00ean \u0111\u01b0\u1ee3c kho\u1ea3ng 370kg v\u00e0ng, t\u01b0\u01a1ng \u0111\u01b0\u01a1ng v\u1edbi s\u1ed1 thu\u1ebf thu trong 1 n\u0103m d\u01b0\u1edbi ch\u00ednh quy\u1ec1n th\u1ef1c d\u00e2n, phong ki\u1ebfn \u1edf n\u01b0\u1edbc ta. (V\u00f5 Nguy\u00ean Gi\u00e1p \u2013 Nh\u1eefng ch\u1eb7ng \u0111\u01b0\u1eddng l\u1ecbch s\u1eed \u2013 NXB Ch\u00ednh tr\u1ecb qu\u1ed1c gia 1994 \u2013 trang 275).<\/p>\n\n\n\n<p id=\"block-79f90771-15f0-4157-9a58-bc70613b6685\">&nbsp;Th\u1ef1c hi\u1ec7n 10 ch\u00ednh s\u00e1ch trong ch\u01b0\u01a1ng tr\u00ecnh Vi\u1ec7t Minh tr\u01b0\u1edbc th\u1ef1c tr\u1ea1ng ch\u1ebf \u0111\u1ed9 thu\u1ebf kho\u00e1 d\u01b0\u1edbi ch\u1ebf \u0111\u1ed9 th\u1ef1c d\u00e2n phong ki\u1ebfn c\u0169 qu\u00e1 h\u00e0 kh\u1eafc, \u0110\u1ea3ng v\u00e0 Ch\u00ednh ph\u1ee7 ch\u1ee7 tr\u01b0\u01a1ng b\u00e3i b\u1ecf c\u00e1c th\u1ee9 thu\u1ebf h\u00e0 kh\u1eafc do Ph\u00e1p &#8211; Nh\u1eadt \u0111\u1eb7t ra, \u0111\u1ed3ng th\u1eddi x\u00e2y d\u1ef1ng m\u1ed9t h\u1ec7 th\u1ed1ng ch\u00ednh s\u00e1ch thu\u1ebf m\u1edbi h\u1ee3p l\u00fd, c\u00f4ng b\u1eb1ng, gi\u1ea3m nh\u1eb9 h\u01a1n, nh\u1eb1m gi\u1ea3i ph\u00f3ng s\u1ee9c s\u1ea3n xu\u1ea5t b\u1ecb k\u00ecm h\u00e3m t\u1eeb bao \u0111\u1eddi nay do n\u1ea1n s\u01b0u cao, thu\u1ebf n\u1eb7ng. Nh\u01b0ng ti\u1ebfc r\u1eb1ng, do kh\u00f4ng n\u1eafm v\u1eefng c\u00e1c quan \u0111i\u1ec3m, n\u1ed9i dung ch\u00ednh s\u00e1ch thu\u1ebf m\u1edbi n\u00ean m\u1ed9t s\u1ed1 c\u00e1n b\u1ed9 l\u1ea1i tuy\u00ean truy\u1ec1n, nh\u1ea5n m\u1ea1nh \u0111\u1ebfn \u00fd ki\u1ebfn: &#8220;Ch\u00ednh quy\u1ec1n c\u00e1ch m\u1ea1ng s\u1ebd b\u1ecf h\u1ebft c\u00e1c th\u1ee9 thu\u1ebf&#8221;, g\u00e2y n\u00ean s\u1ef1 hi\u1ec3u l\u1ea7m trong m\u1ed9t s\u1ed1 ng\u01b0\u1eddi l\u00e0 d\u01b0\u1edbi ch\u00ednh quy\u1ec1n c\u00e1ch m\u1ea1ng s\u1ebd kh\u00f4ng ph\u1ea3i n\u1ed9p thu\u1ebf n\u1eefa. V\u00ec v\u1eady, s\u1eafc l\u1ec7nh s\u1ed1 11 ng\u00e0y 7-9-1945 c\u1ee7a Ch\u00ednh Ph\u1ee7 \u0111\u00e3 n\u00eau r\u00f5: &#8220;Ch\u00ednh s\u00e1ch thu\u1ebf kho\u00e1 hi\u1ec7n h\u00e0nh s\u1ebd thay \u0111\u1ed5i d\u1ea7n; M\u1ed7i khi b\u00e3i b\u1ecf m\u1ed9t th\u1ee9 thu\u1ebf c\u0169 hay \u0111\u1eb7t ra m\u1ed9t th\u1ee9 thu\u1ebf m\u1edbi ph\u1ea3i c\u00f3 s\u1eafc l\u1ec7nh \u1ea5n \u0111\u1ecbnh&#8221;. Trong s\u1eafc l\u1ec7nh c\u0169ng \u0111\u00e3 qui \u0111\u1ecbnh: &#8220;B\u00e3i b\u1ecf thu\u1ebf th\u00e2n l\u00e0 m\u1ed9t th\u1ee9 thu\u1ebf v\u00f4 l\u00fd, tr\u00e1i ng\u01b0\u1ee3c v\u1edbi tinh th\u1ea7n c\u1ee7a ch\u00ednh th\u1ec3 d\u00e2n ch\u1ee7 c\u1ed9ng ho\u00e0&#8221;. Vi\u1ec7c xo\u00e1 b\u1ecf thu\u1ebf th\u00e2n \u0111\u00e3 th\u1ef1c s\u1ef1 gi\u1ea3i ph\u00f3ng nh\u00e2n d\u00e2n ta&nbsp;tho\u00e1t kh\u1ecfi s\u1ef1 tr\u00f3i bu\u1ed9c v\u00e0o chi\u1ebfc th\u1ebb thu\u1ebf th\u00e2n,&nbsp;g\u1eafn v\u1edbi b\u1eaft b\u1edb, giam c\u1ea7m, h\u00e0nh h\u1ea1 nh\u00e2n d\u00e2n nh\u01b0 \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi n\u00f4 l\u1ec7. Ch\u00ednh Ph\u1ee7 c\u0169ng ra l\u1ec7nh&nbsp;\u0111\u00ecnh ch\u1ec9 h\u1eb3n vi\u1ec7c n\u1ea5u v\u00e0 b\u00e1n thu\u1ed1c phi\u1ec7n&nbsp;nh\u1eb1m ch\u1ed1ng t\u1ec7 n\u1ea1n nghi\u1ec7n h\u00fat m\u00e0 th\u1ef1c d\u00e2n Ph\u00e1p \u0111\u00e3, \u0111\u1ea7u \u0111\u1ed9c nh\u00e2n d\u00e2n ta \u0111\u1ec3 thu l\u1ee3i nhu\u1eadn v\u00e0 b\u1ea7n c\u00f9ng ho\u00e1 \u0111\u1eddi s\u1ed1ng nh\u00e2n d\u00e2n ta, g\u00e2y n\u00ean c\u1ea3nh tan n\u00e1t c\u1ee7a c\u00e1c gia \u0111\u00ecnh.<\/p>\n\n\n\n<p id=\"block-e14bdac3-6b17-4bc6-9376-c40b3df43224\">&nbsp;Ng\u00e0y 29-9-1945, B\u1ed9 T\u00e0i ch\u00ednh \u0111\u00e3 ban h\u00e0nh Ch\u1ec9 th\u1ecb s\u1ed1 3-TC b\u00e3i b\u1ecf ch\u1ebf \u0111\u1ed9 \u0111\u1ed9c quy\u1ec1n mu\u1ed1i . \u0110\u1ed3ng th\u1eddi t\u1ed5 ch\u1ee9c mua mu\u1ed1i c\u1ee7a d\u00e2n v\u1edbi gi\u00e1 h\u1ee3p l\u00fd, gi\u1ea3m b\u1edbt thi\u1ec7t th\u00f2i cho nh\u00e2n d\u00e2n, t\u1ea1o \u0111\u01b0\u1ee3c y\u00ean t\u00e2m, ph\u1ea5n kh\u1edfi s\u1ea3n xu\u1ea5t trong d\u00e2n.<\/p>\n\n\n\n<p id=\"block-a9146df2-f0d1-424e-8a76-d7e8ab217c48\">&nbsp;Trong t\u00ecnh h\u00ecnh b\u1ecb l\u0169 l\u1ee5t g\u00e2y m\u1ea5t m\u00f9a, \u0111\u00f3i k\u00e9m cho n\u00f4ng d\u00e2n, ng\u00e0y 28-10-1945, B\u1ed9 T\u00e0i ch\u00ednh \u0111\u00e3 \u0111\u01b0\u1ee3c ph\u00e9p ban h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh gi\u1ea3m \u0111\u1ed3ng lo\u1ea1t 20% thu\u1ebf \u0111i\u1ec1n th\u1ed5 chung cho c\u1ea3 n\u01b0\u1edbc v\u00e0 mi\u1ec5n thu\u1ebf \u0111i\u1ec1n th\u1ed5 n\u0103m 1946 cho c\u00e1c v\u00f9ng b\u1ecb l\u0169 l\u1ee5t.<\/p>\n\n\n\n<p id=\"block-cf78aaf5-0ec6-4f8a-80f7-d17303dc3ae0\">&nbsp;D\u01b0\u1edbi ch\u1ebf \u0111\u1ed9 c\u0169, thu\u1ebf m\u00f4n b\u00e0i c\u0169ng l\u00e0 m\u1ed9t g\u00e1nh n\u1eb7ng \u0111\u00e1ng k\u1ec3 v\u1edbi ng\u01b0\u1eddi bu\u00f4n b\u00e1n nh\u1ecf. S\u1eafc l\u1ec7nh ng\u00e0y 27-9-1945 \u0111\u00e3 quy\u1ebft \u0111\u1ecbnh b\u00e3i b\u1ecf c\u00e1c h\u1ea1ng thu\u1ebf m\u00f4n b\u00e0i th\u1ea5p (d\u01b0\u1edbi 50 \u0111\u1ed3ng\/n\u0103m). \u0110\u1ed1i v\u1edbi c\u00e1c h\u1ed9 n\u1ed9p thu\u1ebf m\u00f4n b\u00e0i v\u1edbi m\u1ee9c cao h\u01a1n c\u0169ng \u0111\u01b0\u1ee3c b\u1ecf ph\u1ea7n ph\u1ee5 thu n\u1ed9p cho Ng\u00e2n s\u00e1ch c\u00e1c c\u1ea5p nh\u1eb1m gi\u1ea3m nh\u1eb9 m\u1ee9c \u0111\u00f3ng g\u00f3p c\u1ee7a c\u00e1c c\u01a1 s\u1edf SXKD.<\/p>\n\n\n\n<p id=\"block-1c1cb504-46c5-470f-a1df-caefcd6ef161\">&nbsp;Trong ho\u00e0n c\u1ea3nh nh\u00e2n d\u00e2n ta \u0111ang b\u1ecb n\u1ea1n \u0111\u00f3i ho\u00e0nh h\u00e0nh, s\u1eafc l\u1ec7nh s\u1ed1 57 ng\u00e0y 10-11-1945 \u0111\u00e3 quy\u1ebft \u0111\u1ecbnh c\u1ea5m s\u1ea3n xu\u1ea5t, t\u00e0ng tr\u1eef, ti\u00eau th\u1ee5 r\u01b0\u1ee3u n\u1ea5u b\u1eb1ng ng\u0169 c\u1ed1c, g\u1eafn v\u1edbi cu\u1ed9c v\u1eadn \u0111\u1ed9ng s\u00e2u r\u1ed9ng to\u00e0n d\u00e2n kh\u00f4ng u\u1ed1ng r\u01b0\u1ee3u v\u1edbi kh\u1ea9u hi\u1ec7u &#8220;M\u1ed7i gi\u1ecdt r\u01b0\u1ee3u l\u00e0 m\u1ed9t gi\u1ecdt m\u00e1u c\u1ee7a \u0111\u1ed3ng b\u00e0o&#8221;. Nh\u1eefng vi ph\u1ea1m \u0111\u1ed1i v\u1edbi c\u00e1c quy \u0111\u1ecbnh tr\u00ean \u0111\u1ec1u b\u1ecb x\u1eed l\u00fd nghi\u00eam kh\u1eafc. Ch\u1ebf \u0111\u1ed9 c\u00f4ng qu\u1ea3n, \u0111\u1ed9c quy\u1ec1n n\u1ea5u r\u01b0\u1ee3u c\u1ee7a c\u00e1c C\u00f4ng ty t\u01b0 nh\u00e2n d\u01b0\u1edbi ch\u00ednh quy\u1ec1n c\u0169 c\u0169ng b\u1ecb b\u00e3i b\u1ecf.<\/p>\n\n\n\n<p id=\"block-14660d98-9df4-4749-baca-7d0b02a90f1e\">&nbsp;\u0110\u01b0\u1ee3c gi\u1ea3i ph\u00f3ng kh\u1ecfi thu\u1ebf th\u00e2n; gi\u1ea3m, mi\u1ec5n thu\u1ebf \u0111i\u1ec1n th\u1ed5, thu\u1ebf m\u00f4n b\u00e0i, tho\u00e1t kh\u1ecfi n\u1ea1n \u0111\u1ed9c quy\u1ec1n c\u00f4ng qu\u1ea3n thu\u1ed1c phi\u1ec7n, r\u01b0\u1ee3u, mu\u1ed1i, b\u01b0\u1edbc \u0111\u1ea7u \u0111\u01b0\u1ee3c h\u01b0\u1edfng ch\u1ebf \u0111\u1ed9 t\u01b0 do d\u00e2n ch\u1ee7, \u0111\u1eddi s\u1ed1ng gi\u1ea3m b\u1edbt kh\u00f3 kh\u0103n, qu\u1ea7n ch\u00fang nh\u00e2n d\u00e2n v\u00f4 c\u00f9ng ph\u1ea5n kh\u1edfi, y\u00ean t\u00e2m \u0111\u1ea9y m\u1ea1nh s\u1ea3n xu\u1ea5t. Nh\u00ecn v\u1ec1 h\u00ecnh th\u1ee9c b\u00ean ngo\u00e0i, th\u00ec s\u1ed1 thu c\u1ee7a NSNN c\u00f3 b\u1ecb gi\u1ea3m s\u00fat nh\u01b0ng c\u00e1i \u0111\u01b0\u1ee3c c\u00f2n l\u1edbn lao h\u01a1n nhi\u1ec1u, \u0111\u00f3 l\u00e0 &#8220;thu \u0111\u01b0\u1ee3c l\u00f2ng d\u00e2n&#8221;,&nbsp;t\u1ea1o \u0111\u01b0\u1ee3c l\u00f2ng tin c\u1ee7a d\u00e2n \u0111\u1ed1i v\u1edbi \u0110\u1ea3ng, B\u00e1c H\u1ed3, Ch\u00ednh Ph\u1ee7. Nh\u00e2n d\u00e2n quy\u1ebft t\u00e2m \u0111i theo \u0110\u1ea3ng, s\u1eb5n s\u00e0ng ch\u1ecbu \u0111\u1ef1ng m\u1ecdi hy sinh, m\u1ea5t m\u00e1t \u0111\u1ec3 gi\u1eef \u0111\u01b0\u1ee3c n\u1ec1n \u0111\u1ed9c l\u1eadp, t\u1ef1 do v\u1eeba m\u1edbi gi\u00e0nh \u0111\u01b0\u1ee3c.<\/p>\n\n\n\n<p id=\"block-2422db8b-6d97-4b04-8c81-96b0640197fe\">&nbsp;K\u1ebft qu\u1ea3 \u0111\u00f3ng g\u00f3p t\u1ef1 nguy\u1ec7n c\u1ee7a nh\u00e2n d\u00e2n tuy r\u1ea5t to l\u1edbn song v\u00ec \u0111\u1eddi s\u1ed1ng c\u00f2n qu\u00e1 ngh\u00e8o n\u00e0n, kh\u1ea3 n\u0103ng&nbsp;\u0111\u00f3ng g\u00f3p b\u1eb1ng tinh th\u1ea7n y\u00eau n\u01b0\u1edbc&nbsp;c\u00f2n r\u1ea5t h\u1ea1n ch\u1ebf. Sau ng\u00e0y kh\u00e1ng chi\u1ebfn Nam b\u1ed9 b\u00f9ng n\u1ed5 (23-9-1945) nhu c\u1ea7u chi ti\u00eau c\u1ee7a NSNN t\u0103ng m\u1ea1nh. Trong l\u00fac \u0111\u00f3, \u0111\u1eddi s\u1ed1ng kinh t\u1ebf x\u00e3 h\u1ed9i t\u1eebng b\u01b0\u1edbc \u1ed5n \u0111\u1ecbnh h\u01a1n. Ch\u00ednh ph\u1ee7 x\u00e1c \u0111\u1ecbnh \u0111\u00e3 \u0111\u1ebfn l\u00fac c\u1ea7n c\u00f3 th\u00eam m\u1ed9t s\u1ed1 bi\u1ec7n ph\u00e1p T\u00e0i ch\u00ednh ph\u00f9 h\u1ee3p \u0111\u1ec3 \u0111\u1ed9ng vi\u00ean s\u1ef1 \u0111\u00f3ng g\u00f3p c\u1ee7a nh\u00e2n d\u00e2n mang t\u00ednh ngh\u0129a v\u1ee5, \u0111\u00fang quy \u0111\u1ecbnh c\u1ee7a Nh\u00e0 n\u01b0\u1edbc.<\/p>\n\n\n\n<p id=\"block-0037e1f5-edc9-4451-a7bd-f92f73db3c60\">&nbsp;\u0110\u1ea7u n\u0103m 1946, B\u1ed9 T\u00e0i ch\u00ednh \u0111\u00e3 \u0111i\u1ec1u ch\u1ec9nh t\u0103ng thu\u1ebf \u0111\u1ed1i v\u1edbi thu\u1ed1c l\u00e0o, thu\u1ed1c l\u00e1, r\u01b0\u1ee3u ngo\u1ea1i, c\u00e1c lo\u1ea1i b\u00e0i l\u00e1, v\u1edbi nh\u1eefng ng\u01b0\u1eddi \u0111\u1ebfn mua vui t\u1ea1i c\u00e1c cu\u1ed9c du h\u00fd c\u00f4ng c\u1ed9ng : r\u1ea1p h\u00e1t, r\u1ea1p chi\u1ebfu b\u00f3ng, r\u1ea1p xi\u1ebfc, ti\u1ec7m khi\u00eau v\u0169, nh\u00e0 \u1ea3 \u0111\u00e0o, cu\u1ed9c \u0111ua ng\u1ef1a (Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 126\/TC ng\u00e0y 2\/1\/1946; Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 131\/TC ng\u00e0y 7\/1\/1948), ph\u1ee5c h\u1ed3i ch\u1ebf \u0111\u1ed9 thu thu\u1ebf m\u00f4n b\u00e0i \u0111\u1ed1i v\u1edbi lo\u1ea1i bu\u00f4n b\u00e1n nh\u1ecf do t\u00ecnh h\u00ecnh kinh t\u1ebf t\u1ed1t h\u01a1n, c\u00f3 kh\u1ea3 n\u0103ng th\u1ef1c hi\u1ec7n \u0111\u1ea7y \u0111\u1ee7 ngh\u0129a v\u1ee5 n\u1ed9p thu\u1ebf.<\/p>\n\n\n\n<p id=\"block-adfbfa5b-f1a6-4f59-beba-0dd1230a49a4\">&nbsp;Theo Ngh\u1ecb \u0111\u1ecbnh 193\/TC ng\u00e0y 5-2-1946 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh, xe \u00f4 t\u00f4 v\u1eadn t\u1ea3i ph\u1ea3i n\u1ed9p thu\u1ebf \u0111\u1eb7c bi\u1ec7t t\u00ednh theo ch\u1ed7 ng\u1ed3i d\u00e0nh cho h\u00e0nh kh\u00e1ch hay m\u1ee9c tr\u1ecdng t\u1ea3i c\u1ee7a m\u1ed7i xe, d\u00f9ng cho vi\u1ec7c s\u1eeda ch\u1eefa \u0111\u01b0\u1eddng s\u00e1, c\u1ea7u c\u1ed1ng.<\/p>\n\n\n\n<p id=\"block-8d54e5f9-1946-4e1c-b9fa-1b00f6f13651\">&nbsp;Theo Ngh\u1ecb \u0111\u1ecbnh 194\/TC ng\u00e0y 15-2-1946 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh, tr\u00e2u, b\u00f2, ng\u1ef1a, l\u1ee3n, c\u1eebu, d\u00ea, \u0111\u01b0a ra l\u00e0m th\u1ecbt \u0103n hay b\u00e1n ph\u1ea3i n\u1ed9p thu\u1ebf \u0111\u1eb7c bi\u1ec7t v\u1edbi m\u1ee9c thu\u1ebf ph\u00e2n bi\u1ec7t gi\u1eefa B\u1eafc b\u1ed9, Trung b\u1ed9, Nam b\u1ed9 \u0111\u1ed1i v\u1edbi m\u1ed7i con tr\u00e2u, b\u00f2, ng\u1ef1a l\u00e0 30\u0111, 20\u0111, 15\u0111, m\u1ed7i con l\u1ee3n, d\u00ea, c\u1eebu l\u00e0 15\u0111, 10\u0111, 5\u0111.<\/p>\n\n\n\n<p id=\"block-69ce82c4-9db2-4d8e-8da1-909259a4a77d\">&nbsp;Ngo\u00e0i ra, Nh\u00e0 n\u01b0\u1edbc t\u0103ng th\u00eam thu\u1ebf l\u01b0u h\u00e0nh thu\u1ed1c l\u00e0o, thu\u1ed1c l\u00e1, r\u01b0\u1ee3u t\u00e2y, r\u01b0\u1ee3u t\u1ea7u; t\u0103ng g\u1ea5p 4 l\u1ea7n v\u1edbi vi\u1ec7c l\u01b0u h\u00e0nh b\u00e0i l\u00e1; \u0111\u1eb7t th\u00eam thu\u1ebf v\u00e3ng lai \u0111\u1ed1i v\u1edbi t\u00e0u thuy\u1ec1n \u0111i l\u1ea1i tr\u00ean s\u00f4ng B\u1eafc k\u1ef3.<\/p>\n\n\n\n<p id=\"block-9f3ce78a-f6f6-4bb2-bc47-0afb225c6410\">&nbsp;Ng\u00e0y 10-4-1946 Ch\u1ee7 t\u1ecbch H\u1ed3 Ch\u00ed Minh k\u00fd s\u1eafc l\u1ec7nh s\u1ed1 48 th\u00e0nh l\u1eadp m\u1ed9t kho\u1ea3n \u0111\u00f3ng g\u00f3p b\u1eaft bu\u1ed9c m\u1edbi \u0111\u01b0\u1ee3c g\u1ecdi l\u00e0&nbsp;<small><u>&#8220;\u0111\u1ea3m ph\u1ee5 qu\u1ed1c ph\u00f2ng<\/u><\/small>&#8221; v\u1edbi \u0111\u1ea1o l\u00fd: &#8220;Trong khi c\u00e1c chi\u1ebfn s\u1ef9 mang x\u01b0\u01a1ng m\u00e1u ra b\u1ea3o v\u1ec7 non s\u00f4ng th\u00ec qu\u1ed1c d\u00e2n \u1edf h\u1eadu ph\u01b0\u01a1ng \u0111\u01b0\u1ee3c y\u00ean \u1ed5n l\u00e0m \u0103n c\u0169ng ph\u1ea3i c\u00f3 nhi\u1ec7m v\u1ee5 \u0111\u00f3ng g\u00f3p v\u00e0o c\u00f4ng cu\u1ed9c b\u1ea3o v\u1ec7 qu\u1ed1c gia&#8221;. \u0110\u1ea3m ph\u1ee5 qu\u1ed1c ph\u00f2ng \u0111\u1ed9ng vi\u00ean s\u1ef1 \u0111\u00f3ng g\u00f3p r\u1ed9ng r\u00e3i mang t\u00ednh ch\u1ea5t b\u1eaft bu\u1ed9c theo ngh\u0129a v\u1ee5 c\u00f4ng d\u00e2n, g\u00f3p ph\u1ea7n b\u1ea3o v\u1ec7 T\u1ed5 qu\u1ed1c v\u1edbi \u0111\u1ecbnh m\u1ee9c chung trong n\u0103m 1946 \u0111\u1ed1i v\u1edbi m\u1ecdi c\u00f4ng d\u00e2n t\u1eeb 18 tu\u1ed5i \u0111\u1ebfn 65 tu\u1ed5i l\u00e0 5\u0111\u1ed3ng\/su\u1ea5t (tr\u1eeb ng\u01b0\u1eddi ngh\u00e8o kh\u1ed5, t\u00e0n t\u1eadt kh\u00f4ng k\u1ebf sinh nhai, binh l\u00ednh t\u1ea1i ng\u0169, cha m\u1eb9, v\u1ee3 ch\u1ed3ng li\u1ec7t s\u0129&#8230;) Ri\u00eang \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi c\u00f3 ru\u1ed9ng \u0111\u1ea5t, ho\u1ea1t \u0111\u1ed9ng kinh doanh n\u1ed9p thu\u1ebf \u0111i\u1ec1n th\u1ed5, thu\u1ebf th\u1ed5 tr\u1ea1ch, thu\u1ebf m\u00f4n b\u00e0i v\u00e0 c\u00f4ng nh\u00e2n vi\u00ean ch\u1ee9c m\u00e0 l\u01b0\u01a1ng b\u1ed5ng trong n\u0103m tr\u00ean 1.000 \u0111\u1ed3ng th\u00ec n\u1ed9p thu\u1ebf theo &#8220;\u0111\u1ea3m ph\u1ee5 t\u1ef7 l\u1ec7&#8221; t\u1eeb 20 \u0111\u1ed3ng \u0111\u1ebfn 3.000 \u0111\u1ed3ng.<\/p>\n\n\n\n<p id=\"block-7bd842cc-4466-4114-baf5-f591f4a004b8\">&nbsp;Ch\u1ec9 trong th\u1eddi gian ng\u1eafn, ri\u00eang \u1edf B\u1eafc b\u1ed9 v\u00e0 Trung b\u1ed9 kho\u1ea3ng 8 tri\u1ec7u c\u00f4ng d\u00e2n \u0111\u00e3 \u0111\u00f3ng g\u00f3p x\u1ea5p x\u1ec9 40 tri\u1ec7u \u0111\u1ed3ng, nhi\u1ec1u ng\u01b0\u1eddi trong di\u1ec7n \u0111\u01b0\u1ee3c mi\u1ec5n c\u0169ng xin \u0111\u01b0\u1ee3c \u0111\u00f3ng g\u00f3p &#8220;\u0111\u1ea3m ph\u1ee5 qu\u1ed1c ph\u00f2ng&#8221;, c\u00f3 ng\u01b0\u1eddi n\u1eb1m trong di\u1ec7n \u0111\u00f3ng g\u00f3p xin \u0111\u01b0\u1ee3c \u0111\u00f3ng cao h\u01a1n so v\u1edbi m\u1ee9c quy \u0111\u1ecbnh.<\/p>\n\n\n\n<p id=\"block-0efbbbe9-d2c1-44cf-9837-db58fbee5f92\">&nbsp;Theo c\u00e1c s\u1eafc l\u1ec7nh s\u1ed1 69 ng\u00e0y 15-5-1946 v\u00e0 s\u1eafc l\u1ec7nh s\u1ed1 78 ng\u00e0y 29-5-1946. Ch\u00ednh Ph\u1ee7 \u0111\u00e3 \u0111i\u1ec1u ch\u1ec9nh bi\u1ec3u thu\u1ebf \u0111i\u1ec1n th\u1ed5 cho ph\u00f9 h\u1ee3p v\u1edbi th\u1eddi gi\u00e1 l\u00fac b\u1ea5y gi\u1edd, nh\u1eb9 h\u01a1n nhi\u1ec1u so v\u1edbi tr\u01b0\u1eddng h\u1ee3p &#8220;c\u1ea5y r\u1ebd, n\u1ed9p t\u00f4&#8221;.<\/p>\n\n\n\n<p id=\"block-41ff6ec5-84ed-44d5-8789-436724c107fb\">&nbsp;H\u00ecnh th\u1ee9c \u0111\u00f3ng g\u00f3p t\u1ef1 nguy\u00ean&nbsp;c\u0169ng \u0111\u01b0\u1ee3c ph\u00e1t tri\u1ec3n v\u1edbi nhi\u1ec1u d\u1ea1ng phong ph\u00fa nh\u01b0 &#8220;H\u0169 g\u1ea1o nu\u00f4i qu\u00e2n&#8221; &#8220;Gi\u00fap binh s\u0129 b\u1ecb n\u1ea1n&#8221;, &#8220;Gi\u00fap \u0111\u1ed3ng b\u00e0o t\u1ea3n c\u01b0&#8221; &#8220;Qu\u1ef9 b\u00ecnh d\u00e2n h\u1ecdc v\u1ee5&#8221; &#8221; \u0110\u00f3n th\u01b0\u01a1ng binh v\u1ec1 l\u00e0ng&#8221; &#8220;\u0110\u1ee1 \u0111\u1ea7n b\u1ed9 \u0111\u1ed9i&#8221; &#8220;H\u0169 g\u1ea1o c\u1ee9u n\u01b0\u1edbc&#8221;, &#8220;H\u0169 g\u1ea1o nu\u00f4i qu\u00e2n&#8221;, &#8220;Th\u00f3c B\u00e1c H\u1ed3 khao qu\u00e2n&#8221; &#8230; Nh\u00e2n d\u00e2n ng\u00e0y c\u00e0ng tin t\u01b0\u1edfng v\u00e0o th\u1eafng l\u1ee3i c\u1ee7a cu\u1ed9c kh\u00e1ng chi\u1ebfn, h\u0103ng h\u00e1i \u0111\u00f3ng g\u00f3p s\u1ee9c ng\u01b0\u1eddi, s\u1ee9c c\u1ee7a.<\/p>\n\n\n\n<p id=\"block-41886ab8-9f5f-4ae1-bc4f-04b31cdcfab4\">&nbsp;B\u00ean c\u1ea1nh c\u00e1c h\u00ecnh th\u1ee9c \u0111\u00f3ng g\u00f3p nh\u01b0 tr\u00ean, b\u1ea5y gi\u1edd c\u00f2n c\u00f3 h\u00ecnh th\u1ee9c \u0111\u00f3ng g\u00f3p kh\u00e1c r\u1ea5t ph\u1ed5 bi\u1ebfn, \u0111\u00f3 l\u00e0 &#8220;\u0103n c\u01a1m nh\u00e0, l\u00e0m vi\u1ec7c n\u01b0\u1edbc&#8221;, b\u1ee5ng \u0111\u00f3i nh\u01b0ng v\u1eabn h\u0103ng h\u00e1i luy\u1ec7n t\u1eadp qu\u00e2n s\u1ef1, canh g\u00e1c x\u00f3m l\u00e0ng su\u1ed1t ng\u00e0y \u0111\u00eam hay \u0111i d\u00e2n c\u00f4ng ph\u1ee5c v\u1ee5 ti\u1ec1n tuy\u1ebfn. M\u1ed9t gia \u0111\u00ecnh c\u00f3 con em \u0111i b\u1ed9 \u0111\u1ed9i, \u0111i d\u00e2n c\u00f4ng th\u00ec c\u1ea3 x\u00f3m ph\u00e2n c\u00f4ng nhau gi\u00fap \u0111\u1ee1, tr\u00f4ng nom ng\u01b0\u1eddi gi\u00e0 y\u1ebfu \u1edf nh\u00e0 \u0111\u1ec3 ng\u01b0\u1eddi \u0111i \u0111\u01b0\u1ee3c y\u00ean t\u00e2m, ru\u1ed9ng v\u01b0\u1eddn kh\u00f4ng b\u1ecb hoang ho\u00e1.<\/p>\n\n\n\n<p id=\"block-1305ed98-7f0f-49f1-aab9-ca4fa8b37c0e\">&nbsp;C\u00f9ng v\u1edbi ch\u00ednh s\u00e1ch \u0111\u1ed9ng vi\u00ean, \u0110\u1ea3ng v\u00e0 Ch\u00ednh Ph\u1ee7 \u0111\u00e3 r\u1ea5t quan t\u00e2m t\u00ecm m\u1ecdi c\u00e1ch&nbsp;t\u1eebng b\u01b0\u1edbc b\u1ed3i d\u01b0\u1ee1ng s\u1ee9c d\u00e2n&nbsp;qua c\u00e1c phong tr\u00e0o v\u1eadn \u0111\u1ed9ng &#8220;\u0111\u1ea9y m\u1ea1nh t\u0103ng gia s\u1ea3n xu\u1ea5t&#8221;, &#8220;th\u1ef1c h\u00e0nh ti\u1ebft ki\u1ec7m&#8221;, &#8220;gi\u1ea3m t\u00f4 gi\u1ea3m t\u1ee9c&#8221;&#8230; ph\u00e2n chia ru\u1ed9ng \u0111\u1ea5t l\u0129nh canh trong c\u00e1c \u0111\u1ed3n \u0111i\u1ec1n t\u1ecbch thu c\u1ee7a b\u1ecdn th\u1ef1c d\u00e2n, ph\u1ea3n \u0111\u1ed9ng ho\u1eb7c t\u1ea1m giao ru\u1ed9ng \u0111\u1ea5t t\u1ecbch thu c\u1ee7a b\u1ecdn Vi\u1ec7t gian cho n\u00f4ng d\u00e2n ngh\u00e8o canh t\u00e1c, cho vay t\u00edn d\u1ee5ng b\u1eb1ng ti\u1ec1n, b\u1eb1ng tr\u00e2u b\u00f2, n\u00f4ng c\u1ee5&#8230;, kh\u00f4ng \u0111\u00f2i h\u1ecfi th\u1ebf ch\u1ea5p b\u1eb1ng ru\u1ed9ng \u0111\u1ea5t, t\u00e0i s\u1ea3n&#8230;<\/p>\n\n\n\n<p id=\"block-931f0608-7420-4df1-99db-c06ebfd8b233\">&nbsp;Ch\u00ednh s\u00e1ch ti\u1ebft ki\u1ec7m \u0111\u00e3 tr\u1edf th\u00e0nh &#8220;qu\u1ed1c s\u00e1ch&#8221; \u0111\u01b0\u1ee3c m\u1ecdi c\u1ea5p, m\u1ecdi ng\u00e0nh v\u00e0 \u0111\u1ea1i b\u1ed9 ph\u1eadn c\u00e1c t\u1ea7ng l\u1edbp nh\u00e2n d\u00e2n \u0111\u1ed3ng t\u00ecnh \u1ee7ng h\u1ed9 v\u00e0 th\u1ef1c hi\u1ec7n trong ti\u00eau d\u00f9ng. B\u1ed9 m\u00e1y ch\u00ednh quy\u1ec1n c\u1ee7a m\u1ed7i T\u1ec9nh th\u01b0\u1eddng kh\u00f4ng qu\u00e1 30 ng\u01b0\u1eddi; r\u1ea5t \u00edt tr\u01b0\u1eddng h\u1ee3p d\u00f9ng xe c\u00f4ng cho vi\u1ec7c ri\u00eang; \u0111\u1ea5t kh\u00f4ng b\u1ecb b\u1ecf hoang, k\u1ec3 c\u1ea3 nh\u1eefng m\u1ea3nh v\u01b0\u1eddn nh\u1ecf xung quanh c\u00e1c c\u01a1 quan Trung \u01b0\u01a1ng t\u1ea1i An to\u00e0n khu Vi\u1ec7t B\u1eafc; m\u1ed7i tu\u1ea7n l\u1ec5, m\u1ed7i gia \u0111\u00ecnh b\u1edbt \u0103n m\u1ea5y n\u1eafm g\u1ea1o b\u1ecf v\u00e0o h\u0169 g\u1ea1o nu\u00f4i qu\u00e2n, h\u0169 g\u1ea1o c\u1ee9u \u0111\u00f3i&#8230;th\u1eadm ch\u00ed \u1edf c\u01a1 quan, m\u1ed9t phong b\u00ec th\u01b0 \u0111\u01b0\u1ee3c d\u00f9ng \u0111i d\u00f9ng l\u1ea1i 2-3 l\u1ea7n; b\u1ea3n nh\u00e1p c\u00f4ng v\u0103n, l\u1ea7n \u0111\u1ea7u vi\u1ebft b\u1eb1ng b\u00fat ch\u00ec, l\u1ea7n sau m\u1edbi vi\u1ebft b\u1eb1ng b\u00fat m\u1ef1c&#8230; Nh\u00ecn v\u1ec1 h\u00ecnh th\u1ee9c, nh\u1eefng vi\u1ec7c tr\u00ean \u0111\u00e2y mang t\u00ednh b\u00ecnh th\u01b0\u1eddng nh\u01b0ng trong l\u00fac \u0111\u1ea5t n\u01b0\u1edbc c\u00f2n ngh\u00e8o, v\u1edbi ph\u01b0\u01a1ng ch\u00e2m &#8220;ki\u1ebfn tha l\u00e2u \u0111\u1ea7y t\u1ed5&#8221; &#8220;n\u0103ng nh\u1eb7t ch\u1eb7t b\u1ecb&#8221; &#8220;g\u00f3p gi\u00f3 th\u00e0nh b\u00e3o&#8221; th\u00ec nh\u1eefng vi\u1ec7c tr\u00ean \u0111\u00e2y c\u00f3 \u00fd ngh\u0129a r\u1ea5t thi\u1ebft th\u1ef1c, to l\u1edbn.<\/p>\n\n\n\n<p id=\"block-192f7e02-6581-4668-a2b2-6d0a1078c9a9\">&nbsp;C\u00e1c h\u00ecnh th\u1ee9c quy\u00ean g\u00f3p, \u0111\u1ea3m ph\u1ee5 qu\u1ed1c ph\u00f2ng v\u00e0 m\u1ed9t s\u1ed1 c\u1ea3i c\u00e1ch v\u1ec1 thu\u1ebf ch\u1ec9 \u0111\u00e1p \u1ee9ng \u0111\u01b0\u1ee3c m\u1ed9t ph\u1ea7n nh\u1ecf nhu c\u1ea7u chi ti\u00eau c\u1ee7a NSNN. \u0110\u1ec3 v\u01b0\u01a1n l\u00ean th\u1ebf ch\u1ee7 \u0111\u1ed9ng v\u1ec1 t\u00e0i ch\u00ednh, \u0110\u1ea3ng v\u00e0 Ch\u00ednh Ph\u1ee7 \u0111\u00e3 quy\u1ebft \u0111\u1ecbnh kh\u1ea9n tr\u01b0\u01a1ng chu\u1ea9n b\u1ecb m\u1ecdi \u0111i\u1ec1u ki\u1ec7n \u0111\u1ec3 in v\u00e0 ph\u00e1t h\u00e0nh gi\u1ea5y b\u1ea1c Vi\u1ec7t nam. Ng\u00e0y 15-11-1945 c\u01a1 quan \u1ea5n lo\u00e1t (in b\u1ea1c) c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh, ti\u1ec1n th\u00e2n c\u1ee7a nh\u00e0 in Ng\u00e2n h\u00e0ng ra \u0111\u1eddi v\u00e0 b\u1eaft \u0111\u1ea7u ho\u1ea1t \u0111\u1ed9ng&#8230; T\u1eeb 3\/2\/1946 (ng\u00e0y t\u1ebft \u0111\u1ea7u ti\u00ean sau C\u00e1ch m\u1ea1ng Th\u00e1ng 8 th\u1eafng l\u1ee3i) \u1edf c\u00e1c t\u1ec9nh Nam Trung b\u1ed9, nh\u1eefng t\u1edd gi\u1ea5y b\u1ea1c \u0111\u1ea7u ti\u00ean c\u1ee7a n\u01b0\u1edbc Vi\u1ec7t nam d\u00e2n ch\u1ee7 c\u1ed9ng ho\u00e0 ra m\u1eaft tr\u01b0\u1edbc s\u1ef1 hoan ngh\u00eanh nhi\u1ec7t li\u1ec7t c\u1ee7a nh\u00e2n d\u00e2n. M\u1ecdi ng\u01b0\u1eddi n\u00f4 n\u1ee9c \u0111\u1ed5i ti\u1ec1n \u0110D l\u1ea5y ti\u1ec1n Vi\u1ec7t Nam, n\u00ean Ch\u00ednh ph\u1ee7 \u0111\u00e3 thu h\u1ed3i \u0111\u01b0\u1ee3c s\u1ed1 ti\u1ec1n \u0110D \u0111\u00e1ng k\u1ec3 \u0111\u1ec3 chi ti\u00eau trong nh\u1eefng v\u00f9ng ch\u01b0a ph\u00e1t h\u00e0nh ti\u1ec1n Vi\u1ec7t Nam. Gi\u1ea5y b\u1ea1c Vi\u1ec7t Nam trong giai \u0111o\u1ea1n n\u00e0y do B\u1ed9 T\u00e0i ch\u00ednh ph\u00e1t h\u00e0nh n\u00ean c\u00f3 t\u00ean g\u1ecdi l\u00e0 &#8220;ti\u1ec1n t\u00e0i ch\u00ednh&#8221;. Tr\u00ean t\u1edd gi\u1ea5y b\u1ea1c c\u00f3 h\u00ecnh H\u1ed3 Ch\u1ee7 t\u1ecbch n\u00ean c\u00f2n \u0111\u01b0\u1ee3c g\u1ecdi l\u00e0 &#8220;gi\u1ea5y b\u1ea1c C\u1ee5 H\u1ed3&#8221;. Ng\u00e0y 3\/11\/1945, Qu\u1ed1c h\u1ed9i \u0111\u00e3 quy\u1ebft \u0111\u1ecbnh cho l\u01b0u h\u00e0nh gi\u1ea5y b\u1ea1c Vi\u1ec7t Nam trong c\u1ea3 n\u01b0\u1edbc, k\u1ecbp th\u1eddi tr\u1edf th\u00e0nh l\u1ee3i kh\u00ed ph\u1ee5c v\u1ee5 nhu c\u1ea7u c\u1ee7a cu\u1ed9c tr\u01b0\u1eddng k\u1ef3 kh\u00e1ng chi\u1ebfn n\u1ed5 ra t\u1eeb 19\/12\/1946.<\/p>\n\n\n\n<p id=\"block-14a5eb1b-61e2-4650-8d55-494d30183a18\">&nbsp;\u0110\u1ea7u n\u0103m 1948, qua nhi\u1ec1u th\u1eafng l\u1ee3i gi\u00f2n gi\u00e3, cu\u1ed9c kh\u00e1ng chi\u1ebfn ch\u1ed1ng Ph\u00e1p \u0111\u00e3 \u0111\u01b0\u1ee3c chuy\u1ec3n sang giai \u0111o\u1ea1n c\u1ea7m c\u1ef1, gi\u1eb1ng co v\u1edbi \u0111\u1ecbch. V\u1ec1 kinh t\u1ebf h\u01b0\u1edfng \u1ee9ng l\u1eddi k\u00eau g\u1ecdi c\u1ee7a H\u1ed3 Ch\u1ee7 T\u1ecbch, to\u00e0n d\u00e2n &#8220;Thi \u0111ua \u00e1i qu\u1ed1c&#8221;, phong tr\u00e0o thi \u0111ua s\u1ea3n xu\u1ea5t \u0111\u01b0\u1ee3c \u0111\u1ea9y m\u1ea1nh \u1edf t\u1ea5t c\u1ea3 v\u00f9ng t\u1ef1 do. V\u1ec1 n\u00f4ng nghi\u1ec7p \u0111\u00e3 c\u00f3 m\u1ed9t s\u1ed1 ch\u00ednh s\u00e1ch khuy\u1ebfn kh\u00edch s\u1ea3n xu\u1ea5t \u0111\u01b0\u1ee3c ban h\u00e0nh nh\u01b0: chia l\u1ea1i c\u00f4ng \u0111i\u1ec1n, t\u1ea1m c\u1ea5p ru\u1ed9ng \u0111\u1ea5t v\u1eafng ch\u1ee7, t\u0103ng c\u01b0\u1eddng gi\u1ea3m t\u00f4, gi\u1ea3m t\u1ee9c, cho vay s\u1ea3n xu\u1ea5t n\u00f4ng nghi\u1ec7p&#8230;V\u1ec1 c\u00f4ng th\u01b0\u01a1ng nghi\u1ec7p: cho vay v\u1ed1n, t\u00edch c\u1ef1c bao v\u00e2y kinh t\u1ebf \u0111\u1ecbch, b\u1ea3o v\u1ec7 h\u00e0ng s\u1ea3n xu\u1ea5t \u1edf v\u00f9ng t\u1ef1 do. Nh\u1edd \u0111\u00f3, trong khu v\u1ef1c n\u00f4ng nghi\u1ec7p, c\u00f4ng th\u01b0\u01a1ng nghi\u1ec7p \u0111\u00e3 c\u00f3 nh\u1eefng b\u01b0\u1edbc ph\u00e1t tri\u1ec3n kh\u00e1.<\/p>\n\n\n\n<p id=\"block-ebae8088-2e2c-4726-b319-8d10b7eac1ec\">&nbsp;V\u1ec1 thu\u1ebf, \u0111\u00e3 c\u00f3 nh\u1eefng \u0111i\u1ec1u ch\u1ec9nh ph\u00f9 h\u1ee3p v\u1edbi th\u1eddi gi\u00e1 l\u00ean cao, bi\u1ec3u thu\u1ebf \u0111i\u1ec1n th\u1ed5 t\u0103ng 50%, thu\u1ebf nh\u1eadp kh\u1ea9u t\u0103ng t\u1eeb 5% l\u00ean 10% v\u00e0 t\u1eeb 15% l\u00ean 20% (S\u1eafc l\u1ec7nh s\u1ed1 218 ng\u00e0y 20\/8\/1948)<\/p>\n\n\n\n<p id=\"block-72efa862-8e9b-4bb5-ac42-7860784a4958\">&nbsp;B\u01b0\u1edbc v\u00e0o n\u0103m 1949, c\u0103n c\u1ee9 v\u00e0o t\u00ecnh h\u00ecnh chung c\u00f3 nhi\u1ec1u bi\u1ebfn \u0111\u1ed9ng c\u00f3 l\u1ee3i cho ta, Ch\u00ednh Ph\u1ee7 ra l\u1ec7nh &#8220;T\u00edch c\u1ef1c c\u1ea7m c\u1ef1, chu\u1ea9n b\u1ecb t\u1ed5ng ph\u1ea3n c\u00f4ng&#8221;. Ng\u00e0y 8-5-1949, s\u1eafc l\u1ec7nh s\u1ed1 36 ra \u0111\u1eddi, \u0111\u1eb7t ra qu\u1ef9 &#8220;Tham gia kh\u00e1ng chi\u1ebfn&#8221; quy \u0111\u1ecbnh su\u1ea5t \u0111\u00f3ng g\u00f3p b\u1eaft bu\u1ed9c cho m\u1ed7i c\u00f4ng d\u00e2n l\u00e0 60 \u0111\u1ed3ng, t\u01b0\u01a1ng \u0111\u01b0\u01a1ng 10 ng\u00e0y sinh ho\u1ea1t ph\u00ed c\u1ee7a b\u1ed9 \u0111\u1ed9i.<\/p>\n\n\n\n<p id=\"block-2110b38a-6c46-4c01-947b-37db1bf88c39\">&nbsp;N\u0103m 1950, l\u1ef1c l\u01b0\u1ee3ng qu\u00e2n s\u1ef1 c\u1ee7a ta m\u1ea1nh m\u1ebd h\u01a1n nhi\u1ec1u. C\u00e1ch m\u1ea1ng Trung qu\u1ed1c th\u00e0nh c\u00f4ng c\u00f3 \u1ea3nh h\u01b0\u1edfng t\u00edch c\u1ef1c t\u1edbi cu\u1ed9c kh\u00e1ng chi\u1ebfn c\u1ee7a ta, Li\u00ean X\u00f4, c\u00e1c n\u01b0\u1edbc XHCN v\u00e0 nhi\u1ec1u n\u01b0\u1edbc kh\u00e1c l\u1ea7n l\u01b0\u1ee3t c\u00f4ng nh\u1eadn Ch\u00ednh Ph\u1ee7 ta l\u00e0m cho \u0111\u1ecba v\u1ecb qu\u1ed1c t\u1ebf c\u1ee7a n\u01b0\u1edbc ta ng\u00e0y c\u00e0ng t\u0103ng th\u00eam, th\u1ebf c\u1ee7a ta c\u00e0ng m\u1ea1nh.<\/p>\n\n\n\n<p id=\"block-1de3deb8-c29e-4539-89a1-2cb69ef95c80\">&nbsp;\u0110\u1ec3 \u0111\u00e1p \u1ee9ng nhu c\u1ea7u chi ti\u00eau kh\u00e1ng chi\u1ebfn ng\u00e0y c\u00e0ng nhi\u1ec1u theo h\u01b0\u1edbng t\u00edch c\u1ef1c tr\u00ean c\u00e1c l\u0129nh v\u1ef1c, ng\u00e0y 12-12-1950 H\u1ed3 Ch\u1ee7 T\u1ecbch \u0111\u00e3 k\u00fd s\u1eafc l\u1ec7nh&nbsp;<em>T\u1ed5ng \u0111\u1ed9ng vi\u00ean nh\u00e2n t\u00e0i v\u1eadt l\u1ef1c&nbsp;<\/em>c\u1ee7a to\u00e0n d\u00e2n theo ph\u01b0\u01a1ng ch\u00e2m &#8220;T\u1ea5t c\u1ea3 cho ti\u1ec1n tuy\u1ebfn, t\u1ea5t c\u1ea3 \u0111\u1ec3 chi\u1ebfn th\u1eafng&#8221; T\u1ea5t c\u1ea3 c\u00e1c \u0111\u1ecba ph\u01b0\u01a1ng, to\u00e0n d\u00e2n thi \u0111ua th\u1ef1c hi\u1ec7n b\u1eb1ng \u0111\u01b0\u1ee3c kh\u1ea9u hi\u1ec7u &#8220;Thu\u1ebf kh\u00f4ng thi\u1ebfu m\u1ed9t c\u00e2n, qu\u00e2n kh\u00f4ng thi\u1ebfu m\u1ed9t ng\u01b0\u1eddi&#8221;. Cu\u1ed9c v\u1eadn \u0111\u1ed9ng tr\u00ean kh\u00f4ng nh\u1eefng ch\u1ec9 c\u00f3 \u0111\u1ed3ng b\u00e0o \u1edf v\u00f9ng t\u1ef1 do h\u0103ng h\u00e1i thi \u0111ua l\u00e0m ngh\u0129a v\u1ee5 \u0111\u00f3ng g\u00f3p \u0111\u1ea3m ph\u1ee5, n\u1ed9p thu\u1ebf m\u00e0 c\u1ea3 \u0111\u1ed3ng b\u00e0o v\u00f9ng t\u1ea1m b\u1ecb chi\u1ebfm c\u0169ng h\u0103ng h\u00e1i, ph\u1ea5n kh\u1edfi g\u00f3p qu\u00e2n l\u01b0\u01a1ng, b\u00e1n th\u00f3c cho Ch\u00ednh Ph\u1ee7. Nh\u00e2n d\u00e2n ta c\u00f2n v\u01b0\u1ee3t qua bao nguy hi\u1ec3m c\u1ee7a v\u00f2ng v\u00e2y c\u1ee7a gi\u1eb7c \u0111\u1ec3 t\u1ef1 nguy\u1ec7n g\u00e1nh, th\u1ed3 th\u00f3c ra v\u00f9ng t\u1ef1 do &#8220;\u0111\u00f3ng nhanh l\u00faa t\u1ed1t&#8221;&#8230;<\/p>\n\n\n\n<p id=\"block-247f2c9f-ef93-4455-8b13-b1e9484e0013\">&nbsp;Nh\u00ecn chung trong c\u00e1c n\u0103m 1950-1951, kinh t\u1ebf \u2013 t\u00e0i ch\u00ednh c\u1ee7a ta g\u1eb7p r\u1ea5t nhi\u1ec1u kh\u00f3 kh\u0103n do cu\u1ed9c kh\u00e1ng chi\u1ebfn ph\u00e1t tri\u1ec3n, chi ti\u00eau ng\u00e0y c\u00e0ng nhi\u1ec1u. Vi\u1ec7c thi h\u00e0nh ch\u00ednh s\u00e1ch t\u00e0i ch\u00ednh c\u00f2n nhi\u1ec1u thi\u1ebfu s\u00f3t, m\u1ee9c \u0111\u1ed9ng vi\u00ean c\u00f2n mang t\u00ednh b\u00ecnh qu\u00e2n, ch\u00ednh s\u00e1ch thu\u1ebf c\u00f2n d\u00e8 d\u1eb7t . . Thu\u1ebf thu v\u1eeba th\u1ea5p, v\u1eeba ch\u01b0a \u0111\u00e1nh m\u1ea1nh v\u00e0o c\u00e1c t\u1ea7ng l\u1edbp c\u00f3 nhi\u1ec1u th\u00f3c, nhi\u1ec1u ti\u1ec1n . Thu\u1ebf thu b\u1eb1ng ti\u1ec1n ch\u1ec9 b\u1ea3o \u0111\u1ea3m ph\u1ea7n nh\u1ecf y\u00eau c\u1ea7u chi ti\u00eau c\u1ee7a Nh\u00e0 n\u01b0\u1edbc. Thu\u1ebf \u0111i\u1ec1n th\u1ed5 v\u00e0 qu\u1ef9 c\u00f4ng l\u01b0\u01a1ng t\u1eeb n\u0103m 1950 \u0111\u00e3 chuy\u1ec3n sang thu b\u1eb1ng hi\u1ec7n v\u1eadt, theo lu\u1ef9 ti\u1ebfn nh\u01b0ng m\u1ee9c huy \u0111\u1ed9ng c\u00f2n ch\u01b0a s\u00e1t v\u1edbi c\u00e1c t\u1ea7ng l\u1edbp nh\u00e2n d\u00e2n. S\u1ed1 thu cho NSNN c\u00f2n th\u1ea5p n\u00ean Ch\u00ednh ph\u1ee7 ph\u1ea3i d\u1ef1a nhi\u1ec1u v\u00e0o vi\u1ec7c ph\u00e1t h\u00e0nh gi\u1ea5y b\u1ea1c \u0111\u1ec3 \u0111\u00e1p \u1ee9ng \u0111\u1ee7 y\u00eau c\u1ea7u chi ti\u00eau v\u1ec1 qu\u00e2n s\u1ef1, h\u00e0nh ch\u00ednh.<\/p>\n\n\n\n<p id=\"block-b8d65cc7-6269-4c48-bc25-a6537eca7b6d\">&nbsp;Trong b\u00e0i tr\u1ea3 l\u1eddi ph\u1ecfng v\u1ea5n c\u1ee7a B\u00e1o C\u1ee9u qu\u1ed1c v\u1ec1 k\u1ebft qu\u1ea3 t\u1ed5ng \u0111\u1ed9ng vi\u00ean, B\u00e1c H\u1ed3 \u0111\u00e3 n\u00f3i :&#8221;T\u1eeb nay tr\u1edf \u0111i, cu\u1ed9c t\u1ed5ng \u0111\u1ed9ng vi\u00ean ph\u1ea3i ti\u1ebfp t\u1ee5c r\u1ed9ng l\u1edbn, \u0111\u1ec1u h\u01a1n, m\u1ea1nh h\u01a1n. Ph\u1ea3i l\u00e0m cho b\u1ed9 \u0111\u1ed9i \u0111\u1ee7 \u0103n, \u0111\u1ee7 m\u1eb7c, \u0111\u1ee7 ng\u01b0\u1eddi gi\u00fap vi\u1ec7c trong khi chu\u1ea9n b\u1ecb chi\u1ebfn tr\u01b0\u1eddng, s\u1eeda sang \u0111\u01b0\u1eddng s\u00e1&#8221; (H\u1ed3 Ch\u00ed Minh to\u00e0n t\u1eadp &#8211; NXB S\u1ef1 th\u1eadt &#8211; T\u1eadp 5- Trang 316)<\/p>\n\n\n\n<p id=\"block-c6dbf25a-656a-4d79-83e0-5978fbf27fc0\">&nbsp;V\u1ec1 t\u00e0i ch\u00ednh, ph\u01b0\u01a1ng h\u01b0\u1edbng \u0111\u1ec1 ra l\u00e0 \u0111\u1ed9ng vi\u00ean \u0111\u1ebfn m\u1ee9c cao nh\u1ea5t kh\u1ea3 n\u0103ng \u0111\u00f3ng g\u00f3p c\u1ee7a nh\u00e2n d\u00e2n m\u1ed9t c\u00e1ch c\u00f4ng b\u1eb1ng, h\u1ee3p l\u00fd. Chuy\u1ec3n h\u01b0\u1edbng quan tr\u1ecdng \u0111\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n \u0111\u00f3ng g\u00f3p ch\u00ednh l\u00e0 kh\u00f4ng thu b\u1eb1ng ti\u1ec1n m\u00e0 thu b\u1eb1ng hi\u1ec7n v\u1eadt, ch\u1ee7 y\u1ebfu l\u00e0 b\u1eb1ng th\u00f3c, nh\u1eb1m tr\u00e1nh \u1ea3nh h\u01b0\u1edfng c\u1ee7a l\u1ea1m ph\u00e1t, \u0111\u1ed3ng b\u1ea1c c\u1ee7a ta b\u1ecb s\u00fat gi\u1ea3m, \u0111\u1ea3m b\u1ea3o cho b\u1ed9 \u0111\u1ed9i \u0103n no \u0111\u00e1nh th\u1eafng v\u00e0 cung c\u1ea5p \u0111\u1ee7 l\u01b0\u01a1ng th\u1ef1c cho c\u00f4ng nh\u00e2n vi\u00ean ch\u1ee9c Nh\u00e0 n\u01b0\u1edbc. Tr\u00ean tinh th\u1ea7n \u0111\u00f3, &#8220;Qu\u1ef9 tham gia kh\u00e1ng chi\u1ebfn&#8221; ban h\u00e0nh n\u0103m 1949 v\u1edbi m\u1ee9c quy \u0111\u1ecbnh l\u00e0 60 \u0111\u1ed3ng\/su\u1ea5t \u0111\u01b0\u1ee3c chuy\u1ec3n th\u00e0nh &#8220;Qu\u1ef9 c\u00f4ng l\u01b0\u01a1ng&#8221; thu b\u1eb1ng 10kg th\u00f3c\/su\u1ea5t. \u0110\u1ed3ng th\u1eddi t\u0103ng c\u01b0\u1eddng thu c\u00e1c lo\u1ea1i thu\u1ebf \u0111\u01b0\u1ee3c duy tr\u00ec sau khi lo\u1ea1i b\u1ecf c\u00e1c lo\u1ea1i thu\u1ebf n\u00f4 d\u1ecbch, mang t\u00ednh ch\u1ea5t b\u00f3c l\u1ed9t; s\u1eeda l\u1ea1i thu\u1ebf \u0111i\u1ec1n th\u1ed5 h\u1ee3p l\u00fd h\u01a1n v\u00e0 \u0111\u00e1nh lu\u1ef9 ti\u1ebfn v\u00e0o hoa l\u1ee3i c\u1ee7a ch\u1ee7 ru\u1ed9ng \u0111\u1ea5t, ph\u00f9 h\u1ee3p h\u01a1n v\u1edbi kh\u1ea3 n\u0103ng c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf, \u0111\u1eb7c bi\u1ec7t l\u00e0 \u0111\u1ed9ng vi\u00ean h\u1ee3p l\u00fd v\u00e0o \u0111\u1ecba ch\u1ee7, ph\u00fa n\u00f4ng c\u00f3 nhi\u1ec1u ru\u1ed9ng \u0111\u1ea5t ph\u00ec nhi\u00eau, thu ho\u1ea1ch cao. Thu\u1ebf m\u00f4n b\u00e0i \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh t\u0103ng g\u1ea5p \u0111\u00f4i; thu\u1ebf tr\u01b0\u1edbc b\u1ea1 t\u0103ng g\u1ea5p 2 l\u1ea7n, thu\u1ebf thu\u1ed1c l\u00e0o, thu\u1ed1c l\u00e1 t\u0103ng g\u1ea5p 4 l\u1ea7n cho ph\u00f9 h\u1ee3p v\u1edbi th\u1eddi gi\u00e1 (B\u1ed9 T\u00e0i ch\u00ednh &#8211; L\u1ecbch s\u1eed T\u00e0i ch\u00ednh Vi\u1ec7t nam &#8211; T\u1eadp 1- 1993- trang 76).<\/p>\n\n\n\n<p id=\"block-1d7cd87a-5ace-4a2a-a5d5-8d208c873610\">&nbsp;Nh\u1eb1m thu h\u1ed3i b\u1edbt m\u1ed9t s\u1ed1 l\u01b0\u1ee3ng ti\u1ec1n ph\u00e1t h\u00e0nh qu\u00e1 m\u1ee9c, \u0111\u1ea9y gi\u00e1 l\u00ean cao, Ch\u00ednh ph\u1ee7 ta \u0111\u00e3 d\u00f9ng \u0111\u1ebfn h\u00ecnh th\u1ee9c ph\u00e1t h\u00e0nh&nbsp;<small>c\u00f4ng tr\u00e1i<\/small>. Theo S\u1eafc l\u1ec7nh 122 ng\u00e0y 16\/7\/1946, Nam b\u1ed9 l\u00e0 n\u01a1i \u0111\u1ea7u ti\u00ean \u0111\u01b0\u1ee3c ph\u00e1t h\u00e0nh c\u00f4ng tr\u00e1i (g\u1ecdi l\u00e0 &#8220;c\u00f4ng th\u1ea3i&#8221;) \u0111\u1ec3 huy \u0111\u1ed9ng s\u1ef1 \u0111\u00f3ng g\u00f3p t\u00e0i l\u1ef1c c\u1ee7a nh\u00e2n d\u00e2n, v\u1edbi m\u1ee9c vay l\u00e0 5 tri\u1ec7u \u0111\u1ed3ng, chia l\u00e0m 5 k\u1ef3, l\u00e3i kh\u00f4ng qu\u00e1 5%\/n\u0103m.<\/p>\n\n\n\n<p id=\"block-ed72612f-5f55-4138-9ce0-0567d1209e41\">&nbsp;Ph\u00e1t huy th\u1eafng l\u1ee3i c\u1ee7a chi\u1ebfn th\u1eafng Vi\u1ec7t B\u1eafc thu \u0111\u00f4ng 1947, theo S\u1eafc l\u1ec7nh s\u1ed1 166 ng\u00e0y 11\/4\/1948, Ch\u00ednh ph\u1ee7 cho ph\u00e1t h\u00e0nh c\u00f4ng phi\u1ebfu kh\u00e1ng chi\u1ebfn nh\u1eb1m hai m\u1ee5c \u0111\u00edch: Huy \u0111\u1ed9ng s\u1ed1 ti\u1ec1n nh\u00e0n r\u1ed7i trong d\u00e2n, ph\u1ee5c v\u1ee5 s\u1ea3n xu\u1ea5t chi\u1ebfn \u0111\u1ea5u v\u00e0 d\u00f9ng c\u00f4ng phi\u1ebfu kh\u00e1ng chi\u1ebfn nh\u01b0 m\u1ed9t th\u1ee9 ti\u1ec1n d\u1ef1 tr\u1eef, \u0111\u1ec1 ph\u00f2ng tr\u01b0\u1eddng h\u1ee3p \u0111\u1ee9t li\u00ean l\u1ea1c v\u1edbi trung \u01b0\u01a1ng, UBKCHC \u0111\u1ecba ph\u01b0\u01a1ng c\u00f3 th\u1ec3 ra l\u1ec7nh l\u01b0u h\u00e0nh C\u00f4ng phi\u1ebfu kh\u00e1ng chi\u1ebfn nh\u01b0 gi\u1ea5y b\u1ea1c, theo gi\u00e1 tr\u1ecb ghi tr\u00ean C\u00f4ng phi\u1ebfu kh\u00e1ng chi\u1ebfn. D\u1ef1 ki\u1ebfn ph\u00e1t h\u00e0nh 500 tri\u1ec7u \u0111\u1ed3ng, l\u00e3i su\u1ea5t 3%\/n\u0103m, th\u1eddi h\u1ea1n tr\u1ea3 l\u00e3i 5 n\u0103m. Do c\u00f4ng t\u00e1c tuy\u00ean truy\u1ec1n v\u1eadn \u0111\u1ed9ng ch\u01b0a t\u1ed1t, vi\u1ec7c b\u00e1n C\u00f4ng phi\u1ebfu kh\u00e1ng chi\u1ebfn k\u00e9o d\u00e0i \u0111\u1ebfn h\u1ebft n\u0103m 1949, ti\u1ec1n s\u1ee5t gi\u00e1 nhanh, c\u0169ng ch\u1ec9 b\u00e1n \u0111\u01b0\u1ee3c 2\/3 s\u1ed1 phi\u1ebfu ph\u00e1t h\u00e0nh.<\/p>\n\n\n\n<p id=\"block-1d179367-6cb9-48b1-902b-784b2de4ebfc\">&nbsp;R\u00fat kinh nghi\u1ec7p C\u00f4ng phi\u1ebfu kh\u00e1ng chi\u1ebfn, ng\u00e0y 19\/9\/1950, Ch\u00ednh ph\u1ee7 \u0111\u00e3 cho ph\u00e1t h\u00e0nh C\u00f4ng tr\u00e1i qu\u1ed1c gia, ghi b\u1eb1ng th\u00f3c \u0111\u1ec3 b\u1ea3o \u0111\u1ea3m gi\u00e1 tr\u1ecb s\u1ed1 ti\u1ec1n d\u00e2n cho vay v\u1edbi t\u1ed5ng m\u1ee9c ph\u00e1t h\u00e0nh l\u00e0 100.000 t\u1ea5n th\u00f3c, l\u00e3i su\u1ea5t 3%\/n\u0103m, th\u1eddi h\u1ea1n ho\u00e0n tr\u1ea3 5 n\u0103m. C\u00f4ng t\u00e1c tuy\u00ean truy\u1ec1n l\u00e0m t\u1ed1t h\u01a1n nh\u01b0ng k\u1ebft qu\u1ea3 c\u0169ng ch\u1ec9 \u0111\u1ea1t kho\u1ea3ng 30% d\u1ef1 t\u00ednh. Nguy\u00ean nh\u00e2n ch\u1ee7 y\u1ebfu l\u00e0 h\u00ecnh th\u1ee9c c\u00f4ng tr\u00e1i c\u00f2n xa l\u1ea1 v\u1edbi s\u1ed1 \u0111\u00f4ng d\u00e2n ch\u00fang, ch\u1ec9 quen n\u1ed9p thu\u1ebf, \u1ee7ng h\u1ed9, ch\u01b0a m\u1ea1nh d\u1ea1n b\u1ecf nhi\u1ec1u ti\u1ec1n ra mua c\u00f4ng tr\u00e1i, m\u1ed9t ph\u01b0\u01a1ng ti\u1ec7n c\u1ea5t gi\u1eef ti\u1ec1n v\u00e0 sinh l\u1ee3i.<\/p>\n\n\n\n<p id=\"block-e3a5235a-4ce5-462b-bde7-0d34d73f9315\">&nbsp;Nhu c\u1ea7u chi ti\u00eau cho kh\u00e1ng chi\u1ebfn t\u0103ng nhanh h\u01a1n nhi\u1ec1u so v\u1edbi nh\u1eefng c\u1ed1 g\u1eafng v\u00e0 k\u1ebft qu\u1ea3 \u0111\u1ed9ng vi\u00ean d\u01b0\u01a1\u00ed c\u00e1c h\u00ecnh th\u1ee9c t\u1ef1 nguy\u1ec7n v\u00e0 b\u1eaft bu\u1ed9c n\u00eau tr\u00ean \u0111\u00e2y. Do \u0111\u00f3 trong 4 n\u0103m kh\u00e1ng chi\u1ebfn (1947-1950), s\u1ed1 thu Ng\u00e2n s\u00e1ch ch\u1ec9 \u0111\u00e1p \u1ee9ng kho\u1ea3ng 25% nhu c\u1ea7u chi ti\u00eau, c\u00f2n l\u1ea1i ph\u1ea3i d\u1ef1a v\u00e0o ph\u00e1t h\u00e0nh (B\u1ed1n m\u01b0\u01a1i n\u0103m tr\u01b0\u1edfng th\u00e0nh c\u1ee7a ng\u00e0nh T\u00e0i ch\u00ednh Vi\u1ec7t nam 1945-1985 &#8211; trang 13).<\/p>\n\n\n\n<p id=\"block-627c045d-cae4-4e4b-aa24-8b72f954638a\">&nbsp;Nh\u00ecn chung, c\u00e1c ch\u1ee7 tr\u01b0\u01a1ng, ch\u00ednh s\u00e1ch v\u00e0 bi\u1ec7n ph\u00e1p v\u1ec1 t\u00e0i ch\u00ednh, ti\u1ec1n t\u1ec7 t\u1eeb sau c\u00e1ch m\u1ea1ng th\u00e1ng 8 \u0111\u1ebfn n\u0103m 1950 \u0111\u00e3 kh\u01a1i d\u1eady \u0111\u01b0\u1ee3c l\u00f2ng y\u00eau n\u01b0\u1edbc, th\u01b0\u01a1ng n\u00f2i, tinh th\u1ea7n \u0111\u1ed9c l\u1eadp, t\u1ef1 ch\u1ee7 v\u00e0 tinh th\u1ea7n \u0111\u00f3ng g\u00f3p c\u1ee7a c\u00e1c t\u1ea7ng l\u1edbp nh\u00e2n d\u00e2n. Qua \u0111\u00f3, \u0111\u00e3 t\u1eebng b\u01b0\u1edbc g\u00f3p ph\u1ea7n kh\u1eafc ph\u1ee5c \u0111\u01b0\u1ee3c nh\u1eefng kh\u00f3 kh\u0103n c\u1ef1c k\u1ef3 gay g\u1eaft, b\u1ea3o \u0111\u1ea3m c\u00e1c nhu c\u1ea7u chi ti\u00eau ng\u00e0y c\u00e0ng nhi\u1ec1u trong b\u01b0\u1edbc \u0111\u1ea7u c\u1ee7a cu\u1ed9c kh\u00e1ng chi\u1ebfn. Tuy nhi\u00ean, ngu\u1ed3n thu ch\u1ee7 y\u1ebfu v\u1eabn d\u1ef1a v\u00e0o s\u1ef1 \u0111\u00f3ng g\u00f3p t\u1ef1 nguy\u1ec7n c\u1ee7a nh\u00e2n d\u00e2n m\u00e0 ng\u01b0\u1eddi ngh\u00e8o l\u1ea1i h\u0103ng h\u00e1i h\u01a1n ng\u01b0\u1eddi gi\u1ea7u c\u00f3 th\u00ec k\u1ebft qu\u1ea3 c\u00f2n r\u1ea5t h\u1ea1n ch\u1ebf. Ch\u1ebf \u0111\u1ed9 \u0111\u1ed9ng vi\u00ean theo ngh\u0129a v\u1ee5 ch\u01b0a \u0111\u01b0\u1ee3c h\u00ecnh th\u00e0nh ch\u1eb7t ch\u1ebd, ch\u00ednh s\u00e1ch thu\u1ebf c\u00f2n s\u01a1 s\u00e0i, ch\u1eafp v\u00e1 tr\u00ean m\u1ed9t s\u1ed1 lo\u1ea1i thu\u1ebf d\u01b0\u1edbi ch\u1ebf \u0111\u1ed9 c\u0169; h\u1ec7 th\u1ed1ng thu\u1ebf m\u1edbi ch\u01b0a \u0111\u01b0\u1ee3c x\u00e2y d\u1ef1ng; t\u01b0 t\u01b0\u1edfng mu\u1ed1n xo\u00e1 thu\u1ebf, xem nh\u1eb9 thu\u1ebf, c\u00f2n ph\u1ed5 bi\u1ebfn trong m\u1ed9t s\u1ed1 c\u00e1n b\u1ed9. S\u1ed1 thu v\u00e0o NS ch\u1ec9 \u0111\u00e1p \u1ee9ng \u0111\u01b0\u1ee3c ph\u1ea7n nh\u1ecf nhu c\u1ea7u chi ti\u00eau, ph\u1ea3i d\u1ef1a ch\u1ee7 y\u1ebfu v\u00e0o ngu\u1ed3n ph\u00e1t h\u00e0nh ti\u1ec1n, m\u1ed9t l\u1ee3i th\u1ebf m\u00e0 c\u00e1ch m\u1ea1ng \u0111\u00e3 gi\u00e0nh \u0111\u01b0\u1ee3c qua l\u00f2ng tin c\u1ee7a nh\u00e2n d\u00e2n \u0111\u1ed1i v\u1edbi \u0110\u1ea3ng v\u00e0 H\u1ed3 Ch\u1ee7 T\u1ecbch l\u00e0 r\u1ea5t c\u1ea7n thi\u1ebft v\u00e0 c\u00f3 t\u00e1c d\u1ee5ng to l\u1edbn nh\u01b0ng c\u0169ng c\u00f3 nh\u1eefng t\u1ed3n t\u1ea1i, h\u1eadu qu\u1ea3 kh\u00f4ng t\u1ed1t do t\u00ecnh tr\u1ea1ng l\u1ea1m ph\u00e1t, gi\u00e1 tr\u1ecb \u0111\u1ed3ng ti\u1ec1n ng\u00e0y c\u00e0ng gi\u1ea3m s\u00fat.<\/p>\n","protected":false},"excerpt":{"rendered":"<div class=\"mh-excerpt\"><p>B\u1ed1i c\u1ea3nh l\u1ecbch s\u1eed th\u1eddi k\u1ef3 \u0111\u1ea7u c\u1ee7a C\u00e1ch m\u1ea1ng th\u00e1ng 8 v\u00e0 ch\u00ednh s\u00e1ch \u0111\u1ed9ng vi\u00ean \u0111\u00f3ng g\u00f3p ch\u1ee7 y\u1ebfu theo h\u00ecnh th\u1ee9c t\u1ef1 <a class=\"mh-excerpt-more\" href=\"https:\/\/www.binhthanhtax.gov.vn\/?p=206\" title=\"Giai \u0111o\u1ea1n 1945 &#8211; 1955: Th\u1eddi k\u1ef3 \u0111\u1ea7u ch\u01b0a c\u00f3 ch\u00ednh s\u00e1ch thu\u1ebf ch\u00ednh th\u1ee9c d\u01b0\u1edbi ch\u00ednh quy\u1ec1n c\u00e1ch m\u1ea1ng\">[&#8230;]<\/a><\/p>\n<\/div>","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[29],"tags":[],"class_list":["post-206","post","type-post","status-publish","format-standard","hentry","category-lich-su-phat-trien"],"_links":{"self":[{"href":"https:\/\/www.binhthanhtax.gov.vn\/index.php?rest_route=\/wp\/v2\/posts\/206","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.binhthanhtax.gov.vn\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.binhthanhtax.gov.vn\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.binhthanhtax.gov.vn\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.binhthanhtax.gov.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=206"}],"version-history":[{"count":1,"href":"https:\/\/www.binhthanhtax.gov.vn\/index.php?rest_route=\/wp\/v2\/posts\/206\/revisions"}],"predecessor-version":[{"id":207,"href":"https:\/\/www.binhthanhtax.gov.vn\/index.php?rest_route=\/wp\/v2\/posts\/206\/revisions\/207"}],"wp:attachment":[{"href":"https:\/\/www.binhthanhtax.gov.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=206"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.binhthanhtax.gov.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=206"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.binhthanhtax.gov.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=206"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}