Localities simultaneously participate in transforming tax management models

(Chinhphu.vn) - Many localities have continuously organized conferences, signed cooperation agreements and launched movements to support business households in converting from lump-sum tax to declaration. This is an important preparation step for the phase of applying tax management based on actual revenue, associated with electronic invoices and digital technology.

Hue City's peak campaign marks its determination to effectively implement the policy of transforming the tax management model for business households.

Deploy peak, promote transparency and support business households

The Hue City Tax Department has just held a conference to deploy the "45-day peak plan for converting from lump-sum tax to declaration" and signed a cooperation agreement with technology solution providers, accounting consultants, tax agents and commercial banks. The signing aims to strengthen coordination and support in the conversion process, while contributing to creating a more transparent and modern business environment.

According to the plan, the main objective of the peak period is to accelerate the progress of supporting business households, ensuring publicity, transparency and encouraging households to proactively fulfill their tax obligations in accordance with regulations. At the conference, the participating units discussed many communication, consulting and support solutions for business households in the process of converting tax management methods.

At the same time, the Dien Bien Provincial Tax Department is also accelerating the preparation process for the abolition of lump-sum tax from January 1, 2026. The unit has just held a signing ceremony of a cooperation agreement with the Military Industry - Telecommunications Group ( Viettel ), focusing on coordinating propaganda, guiding tax policies, supporting business households in digital transformation and widely deploying electronic invoices in the area.

The 2025 Thematic Emulation Movement with the slogan: "Accelerate, break through, successfully implement 30 peak days of converting the model from lump-sum tax to declaration for business households in Dien Bien province" was identified by the Tax sector as a driving force to push the entire system to make further efforts.

With the motto of "going to every alley, knocking on every household, holding hands to guide the work", Tax officials in Dien Bien directly went to business locations to disseminate the key content of the policy of abolishing lump-sum tax. The transition to a management model based on actual revenue was clearly explained, along with instructions on applying technology in tax declaration, payment and use of electronic invoices to increase transparency and fairness in management.

Business households and individuals are provided with detailed instructions on the registration, declaration and electronic tax payment process, as well as support policies in the initial phase of applying the new model. These supports are expected to significantly reduce difficulties in the transition process, especially for older households or those with limited access to technology.

With the motto "go to every alley, knock on every household, hold hands and show how to do things", Dien Bien Provincial Tax Department is determined to ensure that businesses understand and proactively convert - Photo: Tax Department

Upgrade eTax Mobile, build Experience Portal and integrate AI Chatbot

According to tax administration data, by October 2025, there will be about 3.83 million business households nationwide. Of which, about 1.7 million households (44.4%) with annual revenue of less than VND 200 million will continue to be exempt from tax; 883,000 households (23%) with revenue from VND 200 million to VND 3 billion are the main affected group; 39,000 households (1%) with revenue over VND 3 billion have applied for declaration so are less affected.

In the new model, business households with annual revenue of over 3 billion VND will be taxed similarly to micro-enterprises or small enterprises, including accounting regimes, electronic invoices and tax declaration obligations. This is considered a preparation step for the natural development path when business households become enterprises.

In addition, the Tax Department also noted that the conversion from a business household to an enterprise should be done when the scale of revenue, labor and production area is large; regular transactions with other organizations or enterprises; need to sign economic contracts, expand credit, import and export or participate in bidding. These are all activities that require legal status, accounting books and relatively stable financial management.

When converting to a small or micro enterprise, business households enjoy many benefits such as having legal status to sign contracts, borrow capital and ensure legal rights; being able to deduct input value added tax instead of paying tax at a direct rate on revenue as before. Newly established enterprises are also exempt from corporate income tax for the first two years and apply preferential tax rates from 15% to 17% depending on revenue.

However, the Tax sector also said that there are cases where the household business model should be maintained, especially small-scale households, family-based businesses, with stable but not high revenue; transactions are mainly retail, do not need a legal entity to sign large contracts; or do not have the need to expand, do not have enough resources to bear business management costs.

Discussing the campaign goal of "60 peak days of conversion from contract to declaration", Deputy Director of the Tax Department Mai Son said that the Tax sector has conducted a nationwide survey to grasp the need to support business households in the conversion process.

On that basis, the Tax Department classifies business households by age, location, industry and level of technology application to design appropriate forms of support. For example, direct training at markets is provided for older households; while young households and online businesses are supported via video, fanpage, Zalo or other online platforms.

Notably, in November 2025, the Tax Department will upgrade the eTax Mobile application and build an Experience Portal to support business households in declaring and paying taxes in a new way. The AI ​​Chatbot system will also be integrated so that taxpayers can look up their tax obligations automatically, more conveniently and quickly.

"The Tax Department is coordinating with technology solution providers to provide software and electronic invoices for free or at preferential prices, and to support installation and training. The goal is to leave no household behind, creating the most favorable conditions for business households to develop sustainably and comply with the law confidently and proactively," Deputy Director Mai Son emphasized.

TT

Source: https://baochinhphu.vn/dia-phuong-dong-loat-vao-cuoc-chuyen-doi-mo-hinh-quan-ly-thue-102251115093251735.htm