"Boost" from resolution on private economy

In recent times, business households have created many jobs and contributed significantly to the State budget. The application of lump-sum tax plays a role in establishing the obligations of business households to the State budget. However, with the strong socio-economic development of the country, the application of lump-sum tax is no longer suitable, because business households today not only earn a living but many have expanded their business activities and business forms.

Resolution No. 68-NQ/TW of the Politburo on private economic development has officially abolished the lump-sum tax for business households and switched to the declaration form. It can be said that this is the foundation for the National Assembly, the Government, and management agencies to introduce policies to help business households as well as tax authorities change their management methods. It can be affirmed that the abolition of lump-sum tax and the switch to tax declaration will help the tax sector optimize support for business households. The transition from lump-sum tax to declaration does not change the tax rate or method of calculating tax for business households. The time and cost of paying taxes in the declaration form will be reduced compared to lump-sum tax.

The abolition of lump-sum tax and the shift to self-declaration and tax payment based on actual revenue helps to accurately reflect business capacity and ensure the principle in the Law on Tax Administration: "Taxpayers self-declare, self-pay, and self-responsibility". Abolishing lump-sum tax will contribute to modernizing the tax system and improving the management efficiency of competent authorities. This is a step in line with the current trend of digital transformation and electronic tax management. This step also helps to effectively combat fraud and tax loss and create a healthy competitive environment among economic sectors.

However, from the tax sector's perspective, supporting business households, especially those applying lump-sum tax, faces many difficulties, because according to current regulations, lump-sum tax households will maintain stable revenue and lump-sum tax within 1 year; meanwhile, business activities are constantly fluctuating. This has revealed shortcomings such as tax rates being very difficult to adjust to suit the reality of production and business activities. In addition, it is very difficult for the tax sector to support business households in terms of policy mechanisms, especially at times when business households face difficulties due to natural disasters and unexpected epidemics.

Currently, business households want the tax sector to support the development of accounting software. The tax sector said that business households can use smartphones and tablets to calculate their revenue and determine their obligations to the State budget.

Khai Anh

Source: https://baobinhduong.vn/-cu-hich-tu-nghi-quyet-ve-kinh-te-tu-nhan-a347911.html