越南税收制度与经济发展关系分析

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。

Analysis on Vietnam Taxation and Economic Growth

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.