Proposal to calculate tax as a percentage of revenue when eliminating lump-sum tax, worrying about the burden on business households

hộ kinh doanh - Ảnh 1. — Minister of Finance Nguyen Van Thang - Photo: GIA HAN

Accordingly, the amendment of the law aims to ensure clarity, uniform application, and guarantee the rights of taxpayers, including the rights and responsibilities of taxpayers and tax authorities; tax management principles; confidentiality and disclosure of taxpayer information; and prohibited acts in tax management.

Change in tax calculation for business households

Notably, the additional content stipulates that business households and business individuals must declare and calculate taxes based on the percentage of revenue, tax rates and tax calculation methods prescribed by tax laws, and are supported by tax authorities to declare taxes based on the tax authority's database and information provided by taxpayers.

Regarding this content, implementing the policy of eliminating lump-sum tax according to Resolution 68 of the Politburo on private economic development, business households and business individuals, based on the actual annual revenue from production and business activities of goods and services, self-determine whether they are subject to tax, not subject to tax, subject to tax, or subject to tax according to the provisions of the law on tax.

For business households and business individuals who are subject to tax payment, they must declare and calculate taxes for each type of tax according to the tax period. The Government shall provide detailed regulations on this, including the method of calculating value added tax; documents and procedures for declaring revenue, declaring taxes and paying taxes. The Ministry of Finance shall provide regulations on the accounting regime applicable to business households and business individuals.

Business households and individual businesses shall declare and calculate taxes for each type of tax according to the tax period. Tax authorities shall rely on the management database to support business households and individual businesses in declaring and calculating taxes.

How to manage tax on e-commerce business activities?

For business households and business individuals conducting business activities on e-commerce platforms or other digital platforms with payment functions, the organization managing the e-commerce platform or other digital platform (domestic or foreign) is responsible for deducting, declaring and paying the deducted tax on behalf of the business household or business individual.

In case of business activities on e-commerce platforms or other digital platforms without payment functions, business households and individuals shall directly declare, calculate and pay taxes according to regulations.

The Government shall specify this in detail, including the method of calculating value added tax; records and procedures for declaring revenue, declaring taxes and paying taxes. The Ministry of Finance shall prescribe the accounting regime applicable to business households and individual businesses.

The bill also amends and supplements regulations to improve effectiveness and efficiency, and simplify administrative procedures in tax management, focusing on perfecting regulations on building a tax management force; on tax registration and tax codes; on tax declaration and calculation.

Other issues such as handling overpaid taxes; handling late payment; tax refunds; tax exemptions and reductions; debt cancellation and debt cancellation; tax audits and measures applied in tax audits; information collection and temporary detention of relevant documents in cases of signs of tax evasion; tax assessment; electronic invoices; electronic documents...

At the same time, the bill also adds provisions on taxpayer classification; adds principles for tax authorities to manage according to taxpayer classification. Tax authorities that collect more budget than the estimate will be allocated funds to supplement the income of civil servants and employees, not exceeding 1 time the salary fund.

Worry about tax burden on business households

Examining this bill, Chairman of the National Assembly's Economic and Financial Committee Phan Van Mai said that declaring revenue based on invoices would be higher than the current fixed rates applied by business households/individuals. The tax burden (value added tax and personal income tax) of business households would change significantly when the collection rates remain unchanged.

Therefore, the review agency recommends that the drafting agency supplement specific impact assessment data on changes in tax obligations for business households/individuals. If necessary (if the change in declared revenue compared to the current lump sum levels is too large), it is recommended to consider adjusting tax rates so that the tax burden on related entities is not affected.

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Source: https://tuoitre.vn/de-xuat-tinh-thue-theo-ti-le-tren-doanh-thu-khi-bo-thue-khoan-lo-ganh-nang-voi-ho-kinh-doanh-20251104120248744.htm