The reform 'touches' every business household

Photo caption — Hai Phong tax officials guide business households to abolish lump-sum tax, declare revenue and use electronic invoices. Photo: Hoang Ngoc/VNA

This is not only a change in the form of tax calculation, but also a profound reform in management thinking, enforcement methods and the relationship between tax authorities and taxpayers. This transformation process is expected to contribute to building a more transparent, fair and modern business environment, in line with the spirit of Resolution 68-NQ/TW of the Politburo on private economic development to reform tax policy, towards sustainable national finance.

In many localities, the tax sector is urgently organizing conferences to guide and dialogue with taxpayers, and training on the process of declaring and paying taxes electronically and using invoices from cash registers. Provincial Tax Departments are coordinating with local authorities, business associations and technology enterprises to accompany business households in each step of implementation.

According to Mr. Mai Son, Deputy Director of the Tax Department, to date, 98% of business households have declared and paid taxes electronically, more than 18,500 households have switched to declaring, and 133,000 households have registered to use electronic invoices from cash registers. This figure demonstrates the great efforts of the entire tax sector in the digital transformation process, and at the same time shows the quick adaptation of the business household community.

Deputy Director Mai Son said that the transition from lump sum to declaration is not just a change in the way of calculating taxes, but a comprehensive transformation, from the management method, service mindset and the way of accompanying taxpayers. The tax authority determined that there needs to be breakthrough innovation and, more importantly, to accompany taxpayers to ensure that the roadmap to eliminate lump sum tax is implemented smoothly and effectively.

According to Mr. Mai Son, in reality, the transition from lump-sum tax to declaration will not be as complicated as many people think. People only need to start by: Getting familiar with bookkeeping according to the full prescribed regime, registering and using electronic invoices if they are subject to regulations; at the same time, getting familiar with applications that support electronic tax declaration and payment such as eTax Mobile.

Currently, the tax authority has provided free integrated electronic tax services from tax registration, declaration to tax payment, helping business households to declare and pay taxes quickly, anytime, anywhere with just a few operations on smartphones and computers without having to go directly to the tax authority.

Mr. Mai Son also said that to help people feel secure in the conversion, the tax sector has been synchronously implementing many support solutions in the spirit of accompanying taxpayers. That is, advising on perfecting transparent and fair institutions and policies; the tax sector will continue to simplify and reform administrative procedures, increase the provision of smart and automated electronic tax services; innovate and diversify propaganda for each target group, provide easy-to-understand and easy-to-do instructions; at the same time, improve the quality of human resources in the tax sector, strengthen the mindset and awareness of taking taxpayers as the center of service.

From a professional perspective, Ms. Nguyen Thi Cuc, President of the Vietnam Tax Consultants Association (VTCA), commented that the shift from lump-sum tax to declaration is an important reform in modernizing tax administration, helping to make revenue transparent, tax obligations fair, and reduce risks for both tax authorities and taxpayers. This reform will encourage business households to be more responsible for their operations, while creating a foundation for them to develop into enterprises in the future.

Accounting software and digital service businesses are becoming an important bridge in this process. Companies have designed separate product packages for small businesses, with simple interfaces, automatic report generation, and direct connection to the electronic invoice portal and tax payment portal. Accompanying the tax authorities in this process, MISA Joint Stock Company has implemented the program "Giving free software to 2 million business households to eliminate lump-sum tax according to Resolution 68-NQ/TW". The program is considered a practical solution, helping business households get acquainted with a more transparent tax management method, reducing compliance costs and limiting errors in the initial stage of transformation.

The transition from contracting to declaration is gradually showing positive signs. From the reality of localities, most business households support the new policy, have started using simple accounting software, are getting used to electronic invoices and forming the habit of keeping documents. Some households after the conversion said that they found that declaration helps them track revenue and expenses more easily, and at the same time opens up opportunities for expense deductions, tax refunds or easier access to loans thanks to clear financial records.

Meanwhile, Mr. Tran Van Hung, owner of a motorbike repair shop in Ninh Binh , said that since using the electronic declaration and invoice software, recording and tracking revenue has become much easier. Everything is saved on the system, so there is no fear of errors.

Ms. Nguyen Thi Lan, owner of a small coffee shop in Hanoi , shared: “I understand this is the right direction, helping to be more transparent, but I am still worried because the declaration is quite complicated. If there were specific instructions and easy-to-use software, we would feel more secure.”

However, there are still many challenges such as many small businesses, especially in rural areas, do not have enough technological equipment, do not understand the declaration process or are concerned about the cost of software and digital signatures. According to experts, for this process to be successful, there needs to be a flexible conversion support policy, allowing businesses time to get acquainted and receive specific instructions. Tax authorities need to continue to deploy online support channels, instructional videos , organize "declaration support points" at the local level, and increase dialogue with taxpayers.

At the grassroots level, the Provincial Tax Department is tasked with organizing training, consulting and technical support for business households, coordinating with technology companies to ensure that everyone can use the declaration software. Some localities have set up mobile "electronic declaration support teams" in markets and shopping centers, helping business households practice directly on computers and phones.

Along with the preparation of the tax authorities, business households themselves need to be more proactive. The declaration will be easier if business households do 5 things well: check books, keep valid documents; register to use electronic invoices; participate in local training; choose suitable software and update information promptly through the electronic tax service portal.

Experts say that the shift from lump-sum tax to declaration is not only of technical significance but also a turning point in thinking in financial management of the household business sector. When income, expenses and tax obligations are transparent and fair, businesses will have more motivation to expand their scale, access credit policies, insurance and official support from the State.