摘要：The commercial reform is aimed at improving the efficiency by means of transferring into an economy of more competitive fields but less un-recoverable losses for the society. Under this reform Vietnam will gradually lift tariff barriers and it also means that Vietnam is committed to lifting its protectionism. While the revenues from import and export tariff accounts for one-fourth of the total annual state budget collection, the reduction of tariff means reducing state budget collection. This is really a big challenge Vietnam is facing. By means of comparing the table of the import – export tariff with the yearly state budget collection, the article analyzes possible impacts of commercial reform on the state budget collection in Vietnam, and considers whether the reliance on collection of import and export tariff in the coming years will contradict with the objectives of commercial reform. The article also refers to the relations between the tax reform and macro-economic reform, the impact of commercial reform on the state budget collection as well as an appropriate relations between commercial reform and financial reform.
