Regarding the review of the regulated subjects to ensure equality among economic sectors, compatibility with international treaties, and compliance with the provisions of the Constitution, the Minister said that the draft has stipulated mechanisms and policies applicable to enterprises, business households, and individual businesses. Specific subjects in some fields such as small and medium enterprises, innovative enterprises, etc. that need their own specific policies will be specifically stipulated in the compatible articles and clauses of the draft Resolution.
Regarding the review of a number of mechanisms and policies in the draft Resolution in relation to a number of laws being considered for approval by the National Assembly at the 9th session, the Government has directed the agencies in charge of drafting the draft laws and resolutions being submitted to the National Assembly at this session to urgently review and study the contents of Resolution No. 68-NQ/TW to institutionalize them immediately in the draft laws and resolutions this time.
According to the Minister, breakthrough and outstanding mechanisms and policies for enterprises, business households and individuals doing business in a number of sectors and fields can be stipulated in this draft Resolution. The laws being amended and expected to be submitted to the National Assembly for approval at the 9th session will stipulate mechanisms and policies applicable to enterprises in all sectors and fields of the economy to ensure that the general design of the law is not disrupted.

For contents that require time for careful research and evaluation and are currently regulated in other laws and resolutions on inspection, examination, licensing, certification, handling of violations and incidents in production and business activities, bankruptcy settlement... the draft Resolution provides a number of principles and guidelines for amending and supplementing specialized laws, ensuring compliance with the requirements of Resolution No. 68-NQ/TW of the Central Committee.
Regarding tax incentives, Minister Nguyen Van Thang said that policies related to tax and fee incentives are designed on the basis of nurturing revenue sources. Accordingly, these support policies may reduce budget revenue in the short term, but in the long term, businesses will have the opportunity and conditions to expand production and business. Thereby, contributing more to the state budget and socio-economic development.
Some opinions say that the abolition of lump-sum tax for business households may create a compliance burden when business households have to switch to a new tax declaration and payment regime. The Minister emphasized that the abolition of lump-sum tax for business households is a very correct policy of the Party and State to ensure transparency in business household activities, create equality in tax regime between business households and enterprises, and encourage business households to transform into enterprises.
The Ministry of Finance is piloting this policy in a number of localities. Practice has shown that this policy is very effective and needs to be officially implemented as soon as possible. Currently, the Ministry of Finance is preparing the conditions, especially in terms of information technology and infrastructure as well as regulations for early implementation.
According to the Minister, to facilitate business households in declaring and paying taxes after the abolition of lump-sum tax, the Ministry of Finance has directed the review and improvement of tax policies and tax calculation methods for business households. In particular, it is necessary to strengthen the application of information technology and strongly transform digitally in the tax sector, such as using electronic invoices generated from cash registers to ensure correct and sufficient collection and help save time and costs for business households. At the same time, to reduce the burden of costs and encourage business households to transform digitally, the draft Resolution stipulates that the State will support the costs of building and leasing digital platforms and shared accounting software for business households to use for free.
Some deputies expressed concerns about the regulation that inspections should be conducted a maximum of once a year, except in cases of clear violations, which could create loopholes in the implementation of legal regulations. However, the Minister said that we have implemented improvements to the business environment in a way that creates maximum convenience for the production and business activities of people and enterprises. The resolution aims to end the situation of overlapping and duplication of inspections and examinations.
Source: https://www.sggp.org.vn/bo-truong-bo-tai-chinh-bo-thue-khoan-se-khuyen-khich-ho-kinh-doanh-chuyen-thanh-doanh-nghiep-post795495.html
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