{"id":208,"date":"2021-06-12T13:35:38","date_gmt":"2021-06-12T13:35:38","guid":{"rendered":"https:\/\/demo.vantaivando.com\/?p=208"},"modified":"2021-06-12T13:35:38","modified_gmt":"2021-06-12T13:35:38","slug":"giai-doan-truoc-cach-mang-thang-8-1945","status":"publish","type":"post","link":"https:\/\/www.binhthanhtax.gov.vn\/?p=208","title":{"rendered":"Giai \u0111o\u1ea1n tr\u01b0\u1edbc c\u00e1ch m\u1ea1ng th\u00e1ng 8\/1945"},"content":{"rendered":"\n<ul class=\"wp-block-list\"><li><a href=\"http:\/\/www.gdt.gov.vn\/wps\/portal\/!ut\/p\/z1\/tVNNb4JAEP0r9eCR7AAj4BFJoyuitQaUvZgVUbeVxY-Nrf31XWyanpQ2pnvYmUnmvfnIG8LIjDDJT2LNlSgl3-o4Zc4csE0HXjIZ2a0IgZoB9CPqmaPQJdNLQjAOgyRMALrPaAGNxhN8ClGHLcJ-he_6PXQHAB52ASh2RsNeMDaB2hf8DfovPFx5PtThE8IIy6TaqQ1J10v1kJVS5VI14cjnOr5YIdWh_PHmG3FU5eHchO1RqiorKyqaXSaWJHWglXNrYRoZX2QGLtAyuKW_PF-t2jbmsOTOd9vX98JuTzWt6tUsro4j1T24V3uw9G5PIn8jsSwPhZbC5I8j9moruHdWuE1P8X_pnTvp-3WnoW9PvOz3zNcCrUT5rsjsHoXuijiOC88-G6-r6NHGtH_66AyNygx8v9H4BHLvB6w!\/dz\/d5\/L2dBISEvZ0FBIS9nQSEh\/#0f297d67-167c-496c-9a0b-86be85e6806d\">Nh\u1eefng h\u00ecnh th\u1ee9c \u0111\u00f3ng g\u00f3p th\u1eddi k\u1ef3 \u0111\u1ea7u d\u1ef1ng n\u01b0\u1edbc v\u00e0 th\u1eddi B\u1eafc thu\u1ed9c (T\u1eeb cu\u1ed1i th\u1eddi k\u1ef3 H\u00f9ng V\u01b0\u01a1ng \u0111\u1ebfn gi\u1eefa th\u1ebf k\u1ef7 th\u1ee9 X)<\/a><\/li><li><a href=\"http:\/\/www.gdt.gov.vn\/wps\/portal\/!ut\/p\/z1\/tVNNb4JAEP0r9eCR7AAj4BFJoyuitQaUvZgVUbeVxY-Nrf31XWyanpQ2pnvYmUnmvfnIG8LIjDDJT2LNlSgl3-o4Zc4csE0HXjIZ2a0IgZoB9CPqmaPQJdNLQjAOgyRMALrPaAGNxhN8ClGHLcJ-he_6PXQHAB52ASh2RsNeMDaB2hf8DfovPFx5PtThE8IIy6TaqQ1J10v1kJVS5VI14cjnOr5YIdWh_PHmG3FU5eHchO1RqiorKyqaXSaWJHWglXNrYRoZX2QGLtAyuKW_PF-t2jbmsOTOd9vX98JuTzWt6tUsro4j1T24V3uw9G5PIn8jsSwPhZbC5I8j9moruHdWuE1P8X_pnTvp-3WnoW9PvOz3zNcCrUT5rsjsHoXuijiOC88-G6-r6NHGtH_66AyNygx8v9H4BHLvB6w!\/dz\/d5\/L2dBISEvZ0FBIS9nQSEh\/#08919538-a653-4aac-90da-135103416c68\">Thu\u1ebf Vi\u1ec7t nam d\u01b0\u1edbi c\u00e1c tri\u1ec1u \u0111\u1ea1i phong ki\u1ebfn d\u00e2n t\u1ed9c (T\u1eeb th\u1ebf k\u1ef7 th\u1ee9 X \u0111\u1ebfn gi\u1eefa th\u1ebf k\u1ef7 th\u1ee9 XIX)<\/a><\/li><li><a href=\"http:\/\/www.gdt.gov.vn\/wps\/portal\/!ut\/p\/z1\/tVNNb4JAEP0r9eCR7AAj4BFJoyuitQaUvZgVUbeVxY-Nrf31XWyanpQ2pnvYmUnmvfnIG8LIjDDJT2LNlSgl3-o4Zc4csE0HXjIZ2a0IgZoB9CPqmaPQJdNLQjAOgyRMALrPaAGNxhN8ClGHLcJ-he_6PXQHAB52ASh2RsNeMDaB2hf8DfovPFx5PtThE8IIy6TaqQ1J10v1kJVS5VI14cjnOr5YIdWh_PHmG3FU5eHchO1RqiorKyqaXSaWJHWglXNrYRoZX2QGLtAyuKW_PF-t2jbmsOTOd9vX98JuTzWt6tUsro4j1T24V3uw9G5PIn8jsSwPhZbC5I8j9moruHdWuE1P8X_pnTvp-3WnoW9PvOz3zNcCrUT5rsjsHoXuijiOC88-G6-r6NHGtH_66AyNygx8v9H4BHLvB6w!\/dz\/d5\/L2dBISEvZ0FBIS9nQSEh\/#2769d2a5-fae8-4f44-901d-c6509091ef2f\">Thu\u1ebf Vi\u1ec7t nam d\u01b0\u1edbi th\u1eddi ph\u00e1p thu\u1ed9c (T\u1eeb 1858 \u0111\u1ebfn 1945)<\/a><\/li><\/ul>\n\n\n\n<h4 class=\"wp-block-heading\">Nh\u1eefng h\u00ecnh th\u1ee9c \u0111\u00f3ng g\u00f3p th\u1eddi k\u1ef3 \u0111\u1ea7u d\u1ef1ng n\u01b0\u1edbc v\u00e0 th\u1eddi B\u1eafc thu\u1ed9c (T\u1eeb cu\u1ed1i th\u1eddi k\u1ef3 H\u00f9ng V\u01b0\u01a1ng \u0111\u1ebfn gi\u1eefa th\u1ebf k\u1ef7 th\u1ee9 X)<\/h4>\n\n\n\n<p><strong>1- Th\u1eddi k\u1ef3 \u0111\u1ea7u d\u1ef1ng n\u01b0\u1edbc:<\/strong><\/p>\n\n\n\n<p>Tr\u1ea3i qua nhi\u1ec1u thi\u00ean ni\u00ean k\u1ef7 t\u1ed3n t\u1ea1i v\u00e0 ph\u00e1t tri\u1ec3n, ng\u01b0\u1eddi d\u00e2n Vi\u1ec7t ng\u00e0y c\u00e0ng \u0111\u00f4ng, s\u1ed1ng tr\u1ea3i r\u1ed9ng su\u1ed1t t\u1eeb bi\u00ean gi\u1edbi Vi\u1ec7t &#8211; Trung \u0111\u1ebfn Qu\u1ea3ng B\u00ecnh ng\u00e0y nay. \u0110\u1ea7u thi\u00ean ni\u00ean k\u1ef7 th\u1ee9 II tr\u01b0\u1edbc C\u00f4ng nguy\u00ean (TCN) h\u1ecd \u0111\u00e3 ph\u00e1t minh ra k\u1ef9 thu\u1eadt luy\u1ec7n kim v\u00e0 ph\u00e1t tri\u1ec3n d\u1ea7n l\u00ean, t\u1ea1o c\u01a1 s\u1edf cho m\u1ed9t n\u1ec1n v\u0103n ho\u00e1 \u0111\u1ed3ng thau r\u1ef1c r\u1ee1: V\u0103n ho\u00e1 \u0110\u00f4ng s\u01a1n. \u0110\u00e2y c\u0169ng l\u00e0 th\u1eddi k\u1ef3 m\u00e0 ng\u01b0\u1eddi Vi\u1ec7t bi\u1ebft ch\u0103n nu\u00f4i gia s\u00fac, gia c\u1ea7m, tr\u1ed3ng l\u00faa n\u01b0\u1edbc, d\u00f9ng s\u1ee9c k\u00e9o tr\u00e2u b\u00f2&#8230;<\/p>\n\n\n\n<p>T\u1eeb s\u1ef1 ph\u00e2n c\u00f4ng lao \u0111\u1ed9ng x\u00e3 h\u1ed9i, ph\u00e2n ho\u00e1 giai c\u1ea5p v\u00e0 v\u1edbi nhi\u1ec1u y\u00eau c\u1ea7u kh\u00e1c nhau, 15 khu v\u1ef1c l\u1edbn &#8211; l\u00fac b\u1ea5y gi\u1edd \u0111\u01b0\u1ee3c g\u1ecdi l\u00e0 &#8220;b\u1ed9 l\u1ea1c&#8221; &#8211; \u0111\u00e3 t\u1eadp h\u1ee3p nhau l\u1ea1i trong m\u1ed9t qu\u1ed1c gia th\u1ed1ng nh\u1ea5t: n\u01b0\u1edbc V\u0103n Lang &#8211; Nh\u00e0 n\u01b0\u1edbc \u0111\u1ea7u ti\u00ean c\u1ee7a ng\u01b0\u1eddi Vi\u1ec7t ra \u0111\u1eddi.<\/p>\n\n\n\n<p>D\u01b0\u1edbi th\u1eddi Vua H\u00f9ng V\u01b0\u01a1ng, ru\u1ed9ng \u0111\u1ea5t thu\u1ed9c quy\u1ec1n s\u1edf h\u1eefu t\u1ed1i cao c\u1ee7a nh\u00e0 Vua, bao g\u1ed3m nhi\u1ec1u lo\u1ea1i ru\u1ed9ng \u0111\u1ea5t c\u00f4ng \u1edf c\u00e1c l\u00e0ng x\u00e3. Theo C\u00e1c M\u00e1c, &#8220;n\u01a1i n\u00e0o m\u00e0 m\u1ed9t b\u1ed9 ph\u1eadn x\u00e3 h\u1ed9i chi\u1ebfm \u0111\u1ed9c quy\u1ec1n v\u1ec1 t\u01b0 li\u1ec7u s\u1ea3n xu\u1ea5t th\u00ec n\u01a1i \u0111\u00f3, ng\u01b0\u1eddi lao \u0111\u1ed9ng t\u1ef1 do hay kh\u00f4ng t\u1ef1 do, \u0111\u1ec1u ph\u1ea3i bu\u1ed9c th\u00eam v\u00e0o th\u1eddi gian lao \u0111\u1ed9ng t\u1ea5t y\u1ebfu \u0111\u1ec3 nu\u00f4i s\u1ed1ng m\u00ecnh, m\u1ed9t s\u1ed1 th\u1eddi gian tr\u1ed9i ra \u0111\u1ec3 s\u1ea3n xu\u1ea5t ra t\u01b0 li\u1ec7u sinh ho\u1ea1t cho ng\u01b0\u1eddi chi\u1ebfm h\u1eefu t\u01b0 li\u1ec7u s\u1ea3n xu\u1ea5t&#8221;. (C\u00e1c M\u00e1c &#8211; t\u01b0 b\u1ea3n. Quy\u1ec3n I. T\u1eadp I &#8211; NXB S\u1ef1 Th\u1eadt &#8211; H\u00e0 n\u1ed9i &#8211; 1963. trang 321). \u0110\u1ed1i v\u1edbi Vi\u1ec7t Nam, quy lu\u1eadt \u0111\u00f3 c\u0169ng kh\u00f4ng th\u1ec3 l\u00e0 ngo\u1ea1i l\u1ec7.<\/p>\n\n\n\n<p>C\u00f9ng v\u1edbi s\u1ef1 xu\u1ea5t hi\u1ec7n quy\u1ec1n chi\u1ebfm h\u1eefu ru\u1ed9ng \u0111\u1ea5t c\u1ee7a m\u1ed9t s\u1ed1 t\u00f9 tr\u01b0\u1edfng \u1edf n\u01b0\u1edbc ta th\u1eddi \u0111\u00f3, quan h\u1ec7 b\u00f3c l\u1ed9t \u0111\u00e3 b\u1eaft \u0111\u1ea7u ph\u00e1t sinh. Nh\u1eefng th\u00e0nh vi\u00ean trong c\u00e1c c\u00f4ng x\u00e3 ph\u1ea3i n\u1ed9p cho t\u00f9 tr\u01b0\u1edfng c\u1ee7a h\u1ecd m\u1ed9t ph\u1ea7n s\u1ea3n ph\u1ea9m l\u00e0m ra ho\u1eb7c m\u1ed9t s\u1ed1 ng\u00e0y lao d\u1ecbch kh\u00f4ng c\u00f4ng. H\u01a1n n\u1eefa, Nh\u00e0 n\u01b0\u1edbc c\u1ee7a vua H\u00f9ng mu\u1ed1n t\u1ed3n t\u1ea1i v\u00e0 ph\u00e1t tri\u1ec3n , t\u1ea5t nhi\u00ean ph\u1ea3i thu m\u1ed9t s\u1ed1 v\u1eadt ph\u1ea9m c\u1ee7a d\u00e2n, bao g\u1ed3m l\u01b0\u01a1ng th\u1ef1c, th\u00fa v\u1eadt s\u0103n b\u1eaft, s\u1ea3n ph\u1ea9m th\u1ee7 c\u00f4ng&#8230;, nh\u1eefng m\u1ea7m m\u1ed1ng \u0111\u1ea7u ti\u00ean c\u1ee7a h\u00ecnh th\u1ee9c thu\u1ebf. Trong th\u1eddi k\u1ef3 \u1ea5y, kho\u1ea3n thu c\u1ee7a Nh\u00e0 n\u01b0\u1edbc V\u0103n Lang \u1edf Trung \u01b0\u01a1ng l\u00e0 m\u1ed9t b\u1ed9 ph\u1eadn t\u00e0i s\u1ea3n, v\u1eadt ph\u1ea9m c\u1ee7a c\u00e1c \u0111\u1ecba ph\u01b0\u01a1ng, do c\u00e1c L\u1ea1c t\u01b0\u1edbng tr\u00edch n\u1ed9p l\u00ean tr\u00ean.<\/p>\n\n\n\n<p>Cu\u1ed1i th\u1ebf k\u1ef7 th\u1ee9 II TCN, n\u01b0\u1edbc \u00c2u L\u1ea1c ra \u0111\u1eddi thay th\u1ebf n\u01b0\u1edbc V\u0103n Lang. Vua An D\u01b0\u01a1ng V\u01b0\u01a1ng \u0111\u01b0\u1ee3c th\u1eeba h\u01b0\u1edfng nh\u1eefng t\u00e0i s\u1ea3n m\u00e0 Nh\u00e0 n\u01b0\u1edbc c\u1ee7a vua H\u00f9ng \u0111\u1ec3 l\u1ea1i v\u00e0 t\u00ecm c\u00e1ch gia t\u0103ng th\u00eam. Ch\u1ebf \u0111\u1ed9 c\u1ed1ng n\u1ea1p, \u0111\u00f3ng g\u00f3p \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n \u0111\u1ec1u \u0111\u1eb7n, ng\u00e0y c\u00e0ng phong ph\u00fa, cho ph\u00e9p nh\u00e0 vua x\u00e2y d\u1ef1ng qu\u00e2n \u0111\u1ed9i h\u00f9ng m\u1ea1nh, c\u00f3 nhi\u1ec1u thuy\u1ec1n chi\u1ebfn, gi\u00e1o m\u00e1c, cung t\u00ean, x\u00e2y d\u1ef1ng l\u00e2u \u0111\u00e0i \u1edf trung t\u00e2m th\u00e0nh C\u1ed5 Loa.<\/p>\n\n\n\n<p>Tuy nhi\u00ean, \u1edf th\u1eddi k\u1ef3 \u0111\u1ea7u d\u1ef1ng n\u01b0\u1edbc, c\u00e1c h\u00ecnh th\u1ee9c \u0111\u00f3ng g\u00f3p c\u1ee7a d\u00e2n ch\u1ec9 d\u1eebng l\u1ea1i \u1edf tr\u1ea1ng th\u00e1i &#8220;m\u1ea7m m\u1ed1ng thu\u1ebf&#8221;, c\u1ed1ng ph\u1ea9m l\u00e0 nh\u1eefng hi\u1ec7n v\u1eadt trong \u0111\u00f3 l\u01b0\u01a1ng th\u1ef1c, th\u1ef1c ph\u1ea9m, th\u00fa v\u1eadt s\u0103n b\u1eaft l\u00e0 ch\u1ee7 y\u1ebfu.<\/p>\n\n\n\n<p><strong>2- Th\u1eddi B\u1eafc thu\u1ed9c:<\/strong><\/p>\n\n\n\n<p>Cu\u1ed9c x\u00e2m l\u01b0\u1ee3c c\u1ee7a Tri\u1ec7u \u0110\u00e0 n\u0103m 180 &#8211; 179 TCN, qua c\u00e2u chuy\u1ec7n M\u1ef5 Ch\u00e2u &#8211; Tr\u1ecdng Thu\u1ef7 \u0111\u00e3 \u0111\u01b0a \u00c2u L\u1ea1c v\u00e0o \u00e1ch \u0111\u00f4 h\u1ed9 c\u1ee7a \u0111\u1ebf ch\u1ebf ph\u01b0\u01a1ng B\u1eafc: th\u1eddi B\u1eafc thu\u1ed9c, qua c\u00e1c tri\u1ec1u \u0111\u1ea1i nh\u00e0 Tri\u1ec7u, nh\u00e0 T\u00e2y H\u00e1n, \u0110\u00f4ng H\u00e1n, nh\u00e0 Ng\u00f4, nh\u00e0 Tu\u1ef3, nh\u00e0 \u0110\u01b0\u1eddng.<\/p>\n\n\n\n<p><strong><em>2.1&nbsp;<u>Th\u1eddi nh\u00e0 Tri\u1ec7u, T\u00e2y H\u00e1n th\u1ed1ng tr\u1ecb (t\u1eeb th\u1ebf k\u1ef7 th\u1ee9 II TCN \u0111\u1ebfn \u0111\u1ea7u th\u1ebf k\u1ef7 th\u1ee9 I SCN):<\/u><\/em><\/strong><\/p>\n\n\n\n<p>L\u00fac \u0111\u1ea7u, th\u1ebf l\u1ef1c th\u1ed1ng tr\u1ecb phong ki\u1ebfn ph\u01b0\u01a1ng B\u1eafc ch\u01b0a tr\u1ef1c ti\u1ebfp n\u1eafm ngay \u0111\u01b0\u1ee3c to\u00e0n b\u1ed9 n\u01b0\u1edbc ta. Ch\u00fang b\u1eaft bu\u1ed9c ph\u1ea3i \u0111\u1ec3 cho c\u00e1c L\u1ea1c t\u01b0\u1edbng \u0111\u01b0\u1ee3c quy\u1ec1n tr\u1ecb d\u00e2n v\u00e0 b\u00f3c l\u1ed9t nh\u01b0 c\u0169, v\u1edbi \u0111i\u1ec1u ki\u1ec7n l\u00e0 c\u00e1c L\u1ea1c t\u01b0\u1edbng \u0111\u00f3 ph\u1ea3i th\u01b0\u1eddng xuy\u00ean v\u01a1 v\u00e9t nh\u1eefng s\u1ea3n ph\u1ea9m qu\u00fd c\u1ee7a d\u00e2n (nh\u01b0 v\u00e0ng, b\u1ea1c, ng\u1ecdc trai, s\u1eebng t\u00ea gi\u00e1c, ng\u00e0 voi, \u0111\u1ed3i m\u1ed3i&#8230;) \u0111\u1ec3 c\u1ed1ng n\u1ea1p l\u00ean cho ch\u00fang. N\u00f3i c\u00e1ch kh\u00e1c, vua ch\u00faa ph\u01b0\u01a1ng B\u1eafc \u0111\u00e3 d\u1ef1a tr\u00ean s\u1ef1 kh\u1ed1ng ch\u1ebf b\u1eb1ng b\u1ea1o l\u1ef1c, uy quy\u1ec1n \u0111\u1ec3 v\u01a1 v\u00e9t c\u1ed1ng ph\u1ea9m, v\u1eeba c\u00f3 t\u00ednh ch\u1ea5t c\u01b0\u1edbp b\u00f3c, v\u1eeba c\u00f3 t\u00ednh ch\u1ea5t s\u01a1 khai \u0111\u1ecba t\u00f4, v\u1edbi m\u1ee9c \u00e1p \u0111\u1eb7t tu\u1ef3 th\u00edch, kh\u00f4ng theo ph\u00e9p t\u1eafc, lu\u1eadt l\u1ec7 c\u1ed1 \u0111\u1ecbnh.<\/p>\n\n\n\n<p><em><strong>2.2&nbsp;<u>Th\u1eddi nh\u00e0 \u0110\u00f4ng H\u00e1n, nh\u00e0 Ng\u00f4, nh\u00e0 Tu\u1ef3 th\u1ed1ng tr\u1ecb (t\u1eeb d\u1ea7u th\u1ebf k\u1ef7 th\u1ee9 I \u0111\u1ebfn d\u1ea7u th\u1ebf k\u1ef7 th\u1ee9 VII):<\/u><\/strong><\/em><\/p>\n\n\n\n<p>Nh\u00e0 \u0110\u00f4ng H\u00e1n \u0111\u00e3 b\u1ecf ch\u1ebf \u0111\u1ed9 L\u1ea1c t\u01b0\u1edbng &#8220;cha truy\u1ec1n con n\u1ed1i&#8221;, thay th\u1ebf b\u1eb1ng ch\u1ebf \u0111\u1ed9 &#8220;huy\u1ec7n l\u1ec7nh&#8221; (\u0111\u1eb7t nh\u1eefng vi\u00ean cai tr\u1ecb \u1edf c\u00e1c huy\u1ec7n) tuy\u1ec3n d\u1ee5ng t\u1eeb giai c\u1ea5p qu\u00fd t\u1ed9c \u1edf \u0111\u1ecba ph\u01b0\u01a1ng, nh\u01b0ng \u1edf m\u1ed9t s\u1ed1 v\u00f9ng quan tr\u1ecdng, th\u00ec c\u00f3 c\u00e1c quan l\u1ea1i ng\u01b0\u1eddi Trung qu\u1ed1c tr\u1ef1c ti\u1ebfp cai tr\u1ecb.<\/p>\n\n\n\n<p>\u0110\u1eb7c \u0111i\u1ec3m c\u1ee7a s\u1ef1 th\u1ed1ng tr\u1ecb &#8220;l\u01b0\u1ee1ng h\u1ee3p&#8221; \u0111\u00f3 \u0111\u00e3 quy\u1ebft \u0111\u1ecbnh s\u1ef1 t\u1ed3n t\u1ea1i song song c\u1ee7a hai ph\u01b0\u01a1ng th\u1ee9c b\u00f3c l\u1ed9t trong th\u1eddi k\u1ef3 n\u00e0y l\u00e0 c\u1ed1ng n\u1ea1p v\u00e0 t\u00f4 thu\u1ebf. Nh\u00ecn chung c\u1ea3 n\u01b0\u1edbc, ph\u01b0\u01a1ng th\u1ee9c b\u1eb1ng c\u1ed1ng n\u1ea1p l\u00fac n\u00e0y v\u1eabn l\u00e0 ph\u1ed5 bi\u1ebfn.<\/p>\n\n\n\n<p>V\u1ec1 c\u1ed1ng n\u1ea1p, d\u00e2n ta ph\u1ea3i n\u1ed9p h\u1ea1t ch\u00e2u, h\u01b0\u01a1ng d\u01b0\u1ee3c, ng\u00e0 voi, s\u1eebng t\u00ea gi\u00e1c, \u0111\u1ed3i m\u1ed3i, san h\u00f4, chim v\u1eb9t, chim ch\u1ea3, chim c\u00f4ng, c\u00f9ng c\u00e1c v\u1eadt l\u1ea1&#8230; V\u1ec1 t\u00f4 thu\u1ebf, ch\u00ednh quy\u1ec1n ph\u01b0\u01a1ng B\u1eafc \u0111\u00e3 thi h\u00e0nh ch\u00ednh s\u00e1ch b\u00f3c l\u1ed9t b\u1eb1ng \u0111\u1ecba t\u00f4.<\/p>\n\n\n\n<p>X\u00e9t v\u1ec1 b\u1ea3n ch\u1ea5t kinh t\u1ebf, c\u1ea7n ph\u00e2n bi\u1ec7t hai kh\u00e1i ni\u1ec7m gi\u1eefa &#8220;t\u00f4&#8221; v\u00e0 &#8220;thu\u1ebf&#8221;. T\u00f4 l\u00e0 s\u1ea3n ph\u1ea9m th\u1eb7ng d\u01b0 m\u00e0 n\u00f4ng d\u00e2n ph\u1ea3i n\u1ed9p cho ch\u1ee7 \u0111\u1ea5t khi s\u1eed d\u1ee5ng ru\u1ed9ng \u0111\u1ea5t c\u1ee7a h\u1ecd. Thu\u1ebf l\u00e0 nh\u1eefng kho\u1ea3n \u0111\u00f3ng g\u00f3p c\u1ee7a m\u1ed7i ng\u01b0\u1eddi d\u00e2n \u0111\u1ed1i v\u1edbi Nh\u00e0 n\u01b0\u1edbc \u0111\u1ec3 giai c\u1ea5p th\u1ed1ng tr\u1ecb duy tr\u00ec quy\u1ec1n l\u1ef1c c\u00f4ng c\u1ed9ng. Trong th\u1eddi k\u1ef3 \u1ea5y, k\u1ebb th\u1ed1ng tr\u1ecb t\u1ef1 coi m\u00ecnh l\u00e0 ch\u1ee7 \u0111\u1ea5t, v\u1eeba l\u00e0 ng\u01b0\u1eddi \u0111\u1ee9ng \u0111\u1ea7u Nh\u00e0 n\u01b0\u1edbc phong ki\u1ebfn. Ng\u01b0\u1eddi n\u00f4ng d\u00e2n v\u1eeba l\u00e0 ng\u01b0\u1eddi c\u00e0y ru\u1ed9ng c\u1ee7a vua, v\u1eeba l\u00e0 th\u1ea7n d\u00e2n c\u1ee7a vua. B\u1edfi v\u1eady, h\u1ecd ph\u1ea3i n\u1ed9p cho vua c\u1ea3 t\u00f4 l\u1eabn thu\u1ebf. \u0110\u00fang nh\u01b0 C\u00e1c M\u00e1c \u0111\u00e3 vi\u1ebft:&#8221;n\u1ebfu \u0111\u1ed1i l\u1eadp v\u1edbi nh\u1eefng ng\u01b0\u1eddi s\u1ea3n xu\u1ea5t tr\u1ef1c ti\u1ebfp kh\u00f4ng ph\u1ea3i l\u00e0 nh\u1eefng k\u1ebb s\u1edf h\u1eefu ru\u1ed9ng \u0111\u1ea5t t\u01b0 nh\u00e2n, m\u00e0 l\u00e0 c\u1ee7a Nh\u00e0 n\u01b0\u1edbc, nh\u01b0 \u1edf Ch\u00e2u \u00e1, v\u1edbi t\u01b0 c\u00e1ch l\u00e0 m\u1ed9t k\u1ebb s\u1edf h\u1eefu ru\u1ed9ng \u0111\u1ea5t, \u0111\u1ed3ng th\u1eddi l\u00e0 vua ch\u00faa th\u00ec \u0111\u1ecba t\u00f4 k\u1ebft h\u1ee3p l\u00e0m m\u1ed9t v\u1edbi thu\u1ebf. N\u00f3i \u0111\u00fang h\u01a1n, trong tr\u01b0\u1eddng h\u1ee3p \u0111\u00f3, kh\u00f4ng c\u00f3 thu\u1ebf kho\u00e1 n\u00e0o kh\u00e1c ph\u00e2n bi\u1ec7t v\u1edbi h\u00ecnh th\u00e1i \u0111\u1ecba t\u00f4&#8221; (C\u00e1c M\u00e1c. T\u01b0 b\u1ea3n. Quy\u1ec3n III, t\u1eadp III trang 243-244).<\/p>\n\n\n\n<p><em><strong>2.3&nbsp;<u>Th\u1eddi nh\u00e0 \u0110\u01b0\u1eddng th\u1ed1ng tr\u1ecb (Th\u1ebf k\u1ef7 VII \u0111\u1ebfn \u0111\u1ea7u th\u1ebf k\u1ef7 X)<\/u><\/strong><\/em><\/p>\n\n\n\n<p>D\u01b0\u1edbi th\u1eddi th\u1ed1ng tr\u1ecb c\u1ee7a nh\u00e0 \u0110\u01b0\u1eddng, ch\u00ednh quy\u1ec1n \u0111\u00e3 v\u1edbi tay t\u1edbi c\u01a1 s\u1edf l\u00e0ng, x\u00e3. Nh\u00e0 \u0110\u01b0\u1eddng \u0111\u00e3 \u0111\u1eb7t ra &#8220;ti\u1ec3u x\u00e3&#8221;, &#8220;\u0111\u1ea1i x\u00e3&#8221;, &#8220;ti\u1ec3u h\u01b0\u01a1ng&#8221;, &#8220;\u0111\u1ea1i h\u01b0\u01a1ng&#8221; v\u1edbi quy m\u00f4: ti\u1ec3u x\u00e3 g\u1ed3m t\u1eeb 10 \u0111\u1ebfn 30 h\u1ed9; \u0111\u1ea1i x\u00e3 t\u1eeb 40 \u0111\u1ebfn 60 h\u1ed9; ti\u1ec3u h\u01b0\u01a1ng t\u1eeb 70 \u0111\u1ebfn 150 h\u1ed9; \u0111\u1ea1i h\u01b0\u01a1ng t\u1eeb 160 h\u1ed9 tr\u1edf l\u00ean. \u0110\u1eb7c \u0111i\u1ec3m \u0111\u00f3 \u0111\u00e3 quy\u1ebft \u0111\u1ecbnh ph\u01b0\u01a1ng th\u1ee9c b\u00f3c l\u1ed9t trong th\u1eddi k\u1ef3 n\u00e0y, ch\u1ee7 y\u1ebfu l\u00e0 t\u00f4, thu\u1ebf. Nh\u00e0 \u0110\u01b0\u1eddng \u0111\u00e3 thi h\u00e0nh ch\u1ebf \u0111\u1ed9&nbsp;<small>T\u00f4, Dung, \u0110i\u1ec7u<\/small>&nbsp;\u1edf n\u01b0\u1edbc ta: \u0110\u1ed1i v\u1edbi&nbsp;t\u00f4, nh\u00e2n \u0111inh c\u00e0y ru\u1ed9ng ph\u1ea3i n\u1ed9p cho Nh\u00e0 n\u01b0\u1edbc 2 th\u1ea1ch l\u00faa; v\u1edbi&nbsp;dung, nh\u00e2n \u0111inh ph\u1ea3i \u0111i lao \u0111\u1ed9ng c\u00f4ng \u00edch 1 n\u0103m t\u1eeb 20 \u0111\u1ebfn 50 ng\u00e0y; v\u1edbi&nbsp;\u0111i\u1ec7u, th\u1ee3 th\u1ee7 c\u00f4ng ph\u1ea3i n\u1ed9p s\u1ea3n ph\u1ea9m do m\u00ecnh l\u00e0m ra (L\u1ecbch s\u1eed Vi\u1ec7t nam &#8211; t\u1eadp I &#8211; trang 121). Theo nguy\u00ean t\u1eafc chung, tu\u1ef3 k\u1ebft qu\u1ea3 s\u1ea3n xu\u1ea5t \u0111\u01b0\u1ee3c nhi\u1ec1u hay \u00edt \u0111\u1ec3 quy \u0111\u1ecbnh m\u1ee9c thu s\u1ea3n ph\u1ea9m, kh\u00f4ng th\u00e0nh quy t\u1eafc c\u1ed1 \u0111\u1ecbnh, r\u00f5 r\u00e0ng. D\u00e2n c\u01b0 mi\u1ec1n n\u00fai c\u0169ng ph\u1ea3i n\u1ed9p t\u00f4 thu\u1ebf b\u1eb1ng n\u1eeda su\u1ea5t c\u1ee7a d\u00e2n c\u01b0 mi\u1ec1n xu\u00f4i. Ngo\u00e0i ra, \u1edf c\u00e1c v\u00f9ng trung t\u00e2m, c\u00e1c h\u1ed9 \u0111\u01b0\u1ee3c chia th\u00e0nh &#8220;th\u01b0\u1ee3ng h\u1ed9&#8221; (ph\u1ea3i n\u1ed9p 1 th\u1ea1ch, 2 \u0111\u1ea5u th\u00f3c\/h\u1ed9), &#8220;th\u1ee9 h\u1ed9&#8221; (8 \u0111\u1ea5u th\u00f3c\/h\u1ed9) v\u00e0 &#8220;h\u1ea1 h\u1ed9&#8221; (6 \u0111\u1ea5u th\u00f3c\/h\u1ed9). (Nghi\u00ean c\u1ee9u l\u1ecbch s\u1eed s\u1ed1 16-trang 33).<\/p>\n\n\n\n<p>Nh\u00e2n \u0111inh c\u00f3 v\u1ecb tr\u00ed quan tr\u1ecdng cho vi\u1ec7c thu t\u00f4, thu\u1ebf, lao d\u1ecbch, b\u1eaft l\u00ednh. V\u00ec v\u1eady, \u0111\u1ec3 th\u1ef1c hi\u1ec7n tri\u1ec7t \u0111\u1ec3 ch\u1ee7 tr\u01b0\u01a1ng b\u00f3c l\u1ed9t, ch\u00ednh quy\u1ec1n \u0111\u00f4 h\u1ed9 r\u1ea5t ch\u00fa \u00fd \u0111\u1ebfn vi\u1ec7c ki\u1ec3m k\u00ea, ki\u1ec3m so\u00e1t, n\u1eafm ch\u1eafc h\u1ed9 kh\u1ea9u c\u1ee7a d\u00e2n.<\/p>\n\n\n\n<p><strong>2.4 Kh\u00e1i qu\u00e1t ch\u00ednh s\u00e1ch thu\u1ebf d\u01b0\u1edbi th\u1eddi B\u1eafc thu\u1ed9c<\/strong><\/p>\n\n\n\n<p>Nh\u00ecn chung, trong th\u1eddi B\u1eafc thu\u1ed9c, v\u1ea5n \u0111\u1ec1 t\u00f4 thu\u1ebf n\u1ed5i l\u00ean m\u1ed9t s\u1ed1 \u0111i\u1ec3m c\u01a1 b\u1ea3n sau \u0111\u00e2y:<\/p>\n\n\n\n<p>&#8211; T\u1eeb th\u1eddi T\u00e2y H\u00e1n (Th\u1ebf k\u1ef7 th\u1ee9 II TCN) \u0111\u1ebfn h\u1ebft th\u1eddi nh\u00e0 Tu\u1ef3 (\u0111\u1ea7u th\u1ebf k\u1ef7 th\u1ee9 VII) th\u1ed1ng tr\u1ecb n\u01b0\u1edbc ta, nh\u00e0 n\u01b0\u1edbc phong ki\u1ebfn ph\u01b0\u01a1ng B\u1eafc kh\u00f4ng tr\u1ef1c ti\u1ebfp qu\u1ea3n l\u00fd v\u00e0 kinh doanh ru\u1ed9ng \u0111\u1ea5t, kh\u00f4ng c\u1ea7n s\u1eed d\u1ee5ng nhi\u1ec1u lao \u0111\u1ed9ng s\u1ed1ng (tr\u1eeb m\u1ed9t s\u1ed1 nhu c\u1ea7u \u0111\u1eafp \u0111\u00ea, x\u00e2y d\u1ef1ng&#8230;). Ph\u01b0\u01a1ng th\u1ee9c b\u00f3c l\u1ed9t c\u1ed1ng n\u1ea1p l\u00e0 ch\u1ee7 y\u1ebfu. L\u00fac n\u00e0y, kinh t\u1ebf t\u1ef1 nhi\u00ean \u1edf n\u01b0\u1edbc ta g\u1ea7n nh\u01b0 ho\u00e0n to\u00e0n bao tr\u00f9m, kinh t\u1ebf h\u00e0ng ho\u00e1 c\u00f2n r\u1ea5t y\u1ebfu. C\u00f3 hai h\u00ecnh th\u1ee9c t\u00f4, thu\u1ebf c\u00f9ng t\u1ed3n t\u1ea1i b\u1eb1ng hi\u1ec7n v\u1eadt v\u00e0 b\u1eb1ng lao d\u1ecbch nh\u01b0ng t\u00f4 hi\u1ec7n v\u1eadt chi\u1ebfm vai tr\u00f2 ch\u1ee7 y\u1ebfu.<\/p>\n\n\n\n<p>&#8211; T\u1eeb th\u1eddi \u0110\u00f4ng H\u00e1n (th\u1ebf k\u1ef7 th\u1ee9 I) ph\u01b0\u01a1ng th\u1ee9c b\u00f3c l\u1ed9t t\u00f4 thu\u1ebf \u0111\u00e3 xu\u1ea5t hi\u1ec7n nh\u01b0ng \u0111\u1ebfn th\u1eddi nh\u00e0 \u0110\u01b0\u1eddng (t\u1eeb th\u1ebf k\u1ef7 th\u1ee9 VII \u0111\u1ebfn \u0111\u1ea7u th\u1ebf k\u1ef7 th\u1ee9 X) m\u1edbi chi\u1ebfm v\u1ecb tr\u00ed ch\u1ee7 y\u1ebfu. Qu\u00e1 tr\u00ecnh chuy\u1ec3n bi\u1ebfn t\u1eeb ph\u01b0\u01a1ng th\u1ee9c c\u1ed1ng n\u1ea1p sang ph\u01b0\u01a1ng th\u1ee9c b\u00f3c l\u1ed9t b\u1eb1ng t\u00f4 thu\u1ebf c\u0169ng l\u00e0 qu\u00e1 tr\u00ecnh h\u00ecnh th\u00e0nh ch\u1ebf \u0111\u1ed9 phong ki\u1ebfn, \u0111\u1ecba ch\u1ee7 \u1edf n\u01b0\u1edbc ta.<\/p>\n\n\n\n<p>D\u01b0\u1edbi th\u1eddi k\u1ef3 b\u1ecb phong ki\u1ebfn ph\u01b0\u01a1ng B\u1eafc th\u1ed1ng tr\u1ecb, m\u1ed9t l\u1edbp \u0111\u1ecba ch\u1ee7 ng\u01b0\u1eddi Vi\u1ec7t d\u1ea7n d\u1ea7n xu\u1ea5t hi\u1ec7n. \u0110\u00f3 l\u00e0 nh\u1eefng t\u00f9 tr\u01b0\u1edfng c\u00e1c b\u1ed9 l\u1ea1c c\u0169 \u0111\u00e3 \u0111\u1ea7u h\u00e0ng phong ki\u1ebfn ph\u01b0\u01a1ng B\u1eafc, \u0111\u01b0\u1ee3c phong h\u1ea7u t\u01b0\u1edbc, c\u1ea5p \u0111\u1ea5t ho\u1eb7c l\u00e0 nh\u1eefng qu\u00fd t\u1ed9c, h\u00e0o tr\u01b0\u1edfng \u0111\u1ecba ph\u01b0\u01a1ng, l\u1ee3i d\u1ee5ng uy quy\u1ec1n c\u1ee7a m\u00ecnh, d\u1ea7n d\u1ea7n x\u00e2m chi\u1ebfm ru\u1ed9ng \u0111\u1ea5t c\u00f4ng. T\u1ea7ng l\u1edbp \u0111\u1ecba ch\u1ee7 m\u1edbi \u0111\u00e3 ti\u1ebfp t\u1ee5c b\u00f3c l\u1ed9t n\u00f4ng d\u00e2n b\u1eb1ng h\u00ecnh th\u1ee9c \u0111\u1ecba t\u00f4 ho\u1eb7c lao d\u1ecbch m\u1ed9t s\u1ed1 ng\u00e0y lao \u0111\u1ed9ng kh\u00f4ng c\u00f4ng&#8230;<\/p>\n\n\n\n<p>&#8211; T\u1ed5 ch\u1ee9c ph\u1ee5 tr\u00e1ch thu c\u00e1c lo\u1ea1i c\u1ed1ng n\u1ea1p, t\u00f4, thu\u1ebf d\u01b0\u1edbi th\u1eddi B\u1eafc thu\u1ed9c \u0111\u01b0\u1ee3c g\u1ecdi chung l\u00e0 &#8220;c\u00f4ng t\u00e0o&#8221;, ch\u1ee7 y\u1ebfu l\u00e0: Di\u00eam quan, ph\u1ee5 tr\u00e1ch thu thu\u1ebf mu\u1ed1i; Thi\u1ebft quan thu thu\u1ebf kho\u00e1ng s\u1ea3n, \u0111\u1eb7c bi\u1ec7t l\u00e0 s\u1eaft; Thu\u1ef7 quan, thu thu\u1ebf thu\u1ef7 s\u1ea3n; c\u00e1c huy\u1ec7n l\u1ec7nh, tr\u01b0\u1edfng h\u01b0\u01a1ng, tr\u01b0\u1edfng x\u00e3 ch\u1ecbu tr\u00e1ch nhi\u1ec7m thu c\u00e1c lo\u1ea1i s\u1ea3n ph\u1ea9m, t\u00f4 thu\u1ebf trong \u0111\u1ecba b\u00e0n \u0111\u01b0\u1ee3c ph\u1ee5 tr\u00e1ch. S\u1ea3n ph\u1ea9m c\u1ed1ng n\u1ea1p ph\u1ea3i t\u1eadp trung chuy\u1ec3n v\u1ec1 kho ch\u00ednh t\u1ea1i Trung qu\u1ed1c.<\/p>\n\n\n\n<p>&#8211; Ch\u1ebf \u0111\u1ed9 c\u1ed1ng n\u1ea1p, t\u00f4 thu\u1ebf r\u1ea5t n\u1eb7ng n\u1ec1, m\u1ed9t ph\u1ea7n \u0111\u1ec3 nu\u00f4i d\u01b0\u1ee1ng b\u1ed9 m\u00e1y quan l\u1ea1i v\u00e0 \u0111\u1ed9i qu\u00e2n chi\u1ebfm \u0111\u00f3ng. Nh\u01b0ng tr\u00ean th\u1ef1c t\u1ebf, b\u1ecdn quan l\u1ea1i \u0111\u00f4 h\u1ed9 s\u1ed1ng ch\u1ee7 y\u1ebfu b\u1eb1ng v\u01a1 v\u00e9t, c\u01b0\u1edbp b\u00f3c t\u00e0i s\u1ea3n c\u1ee7a nh\u00e2n d\u00e2n ta. Tr\u1eddi r\u00e9t c\u0103m c\u0103m, d\u00e2n ph\u1ea3i xu\u1ed1ng bi\u1ec3n m\u00f2 ng\u1ecdc trai, \u0111\u1ed3i m\u1ed3i, l\u00ean r\u1eebng t\u00ecm s\u1eebng t\u00ea gi\u00e1c, ng\u00e0 voi&#8230; N\u1ebfu kh\u00f4ng \u0111\u1ee7 s\u1ed1 l\u01b0\u1ee3ng th\u00ec b\u1ecb \u0111\u00f2n roi, ch\u00e9m gi\u1ebft d\u00e3 man&#8230; \u0110\u00f3 l\u00e0 m\u1ed9t trong nh\u1eefng nguy\u00ean nh\u00e2n ch\u1ee7 y\u1ebfu l\u00e0m b\u00f9ng n\u1ed5 h\u00e0ng lo\u1ea1t c\u00e1c cu\u1ed9c kh\u1edfi ngh\u0129a l\u1edbn nh\u1ecf, \u0111\u1ea5u tranh quy\u1ebft gi\u00e0nh \u0111\u1ed9c l\u1eadp, t\u1ef1 do cho \u0111\u1ea5t n\u01b0\u1edbc.<\/p>\n","protected":false},"excerpt":{"rendered":"<div class=\"mh-excerpt\"><p>Nh\u1eefng h\u00ecnh th\u1ee9c \u0111\u00f3ng g\u00f3p th\u1eddi k\u1ef3 \u0111\u1ea7u d\u1ef1ng n\u01b0\u1edbc v\u00e0 th\u1eddi B\u1eafc thu\u1ed9c (T\u1eeb cu\u1ed1i th\u1eddi k\u1ef3 H\u00f9ng V\u01b0\u01a1ng \u0111\u1ebfn gi\u1eefa th\u1ebf k\u1ef7 th\u1ee9 <a class=\"mh-excerpt-more\" href=\"https:\/\/www.binhthanhtax.gov.vn\/?p=208\" title=\"Giai \u0111o\u1ea1n tr\u01b0\u1edbc c\u00e1ch m\u1ea1ng th\u00e1ng 8\/1945\">[&#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-208","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\/208","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=208"}],"version-history":[{"count":1,"href":"https:\/\/www.binhthanhtax.gov.vn\/index.php?rest_route=\/wp\/v2\/posts\/208\/revisions"}],"predecessor-version":[{"id":209,"href":"https:\/\/www.binhthanhtax.gov.vn\/index.php?rest_route=\/wp\/v2\/posts\/208\/revisions\/209"}],"wp:attachment":[{"href":"https:\/\/www.binhthanhtax.gov.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=208"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.binhthanhtax.gov.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=208"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.binhthanhtax.gov.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=208"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}