Modify to suit reality
Delegate Nguyen Van Chi ( Nghe An ) said that the time to prepare the revised content was very short, the Government and the National Assembly agencies had to urgently arrange to put the content into the meeting agenda in order to resolve the arising problems as soon as possible.
According to the delegate, the amendment was made according to Resolution 26 with the aim of removing difficulties in practice and the contents have been reported by the Government and fully analyzed by the examining agency. "This draft has three groups of contents; of which, the first two groups are directly related to the VAT policy for unprocessed agricultural products," the delegate stated.
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Two policy options are proposed: Option 1 : Unprocessed agricultural products in the commercial stage are considered to be not subject to VAT like in the production stage, while commercial enterprises are still allowed to deduct input tax according to a special mechanism, helping enterprises not to have to pay tax and then request a refund, reducing cash flow pressure. This policy was applied in the period 2016-2020 to prevent invoice fraud and tax refunds because agricultural products in the commercial stage often lack valid invoices.
Option 2: Consider unprocessed agricultural products at the commercial stage as subject to VAT as usual, apply a 5% output tax rate and deduct input tax according to the principle that if output is subject to tax, input is deductible or refunded.
Delegates emphasized that each option has advantages and disadvantages: Option 1 creates convenience for businesses but at the same time creates a large exception in tax management; Option 2 ensures the principles of VAT but puts pressure on capital because businesses have to pay in advance and wait for refund, while increasing administrative procedures.
Delegates further analyzed that taxing the trade stage according to option 2 could bring positive impacts such as encouraging export enterprises to buy directly from farmers, reducing dependence on intermediaries, avoiding having to pay 5% input tax, helping farmers sell at higher prices, reducing market distortions caused by foreign traders purchasing and increasing budget revenue in large production localities.
Delegate Nguyen Van Chi said that in 2025, the socio -economic situation will still face many difficulties, agricultural export enterprises will be under great pressure on cash flow, while VAT refunds will still be slow despite separate monitoring reports. Therefore, the delegate said that it is necessary to consider policy options in the direction of prioritizing pressure reduction for enterprises and, if necessary, return to the policy applied since 2016 for this group of goods.
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In response to the opinion that the current tax policy shows signs of discrimination, the delegate affirmed: The VAT Law does not violate the principle of national treatment according to international commitments and current regulations do not distinguish between imported goods and domestically produced goods. Therefore, the assessment that the 2024 Law shows signs of discrimination is incorrect.
The delegate particularly emphasized the content related to VAT refund conditions. According to the 2024 VAT Law, to be eligible for a tax refund, businesses must prove that the supplier has fully paid VAT on input invoices and the tax authority must check and determine that this tax has been paid into the budget. Along with the requirement for non-cash payments, this is a key condition to prevent tax refund fraud, ensure transparency and protect legitimate businesses.
Helps increase income and reduce cost burden
Regarding the value added tax policy, delegate Nguyen Truong Giang (Lam Dong) said: according to the review report of the Economic - Financial Committee, there are currently two groups of opinions: the first group, proposes to implement according to Resolution 206 of the National Assembly, amend and take effect until 2027 and before that time, if appropriate, continue to amend the Law. The second group , the majority, proposes to amend according to the provisions of the Law on Promulgation of Legal Documents.
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The delegate pointed out that the 2015 Law on Promulgation of Legal Documents stipulates that during the National Assembly's session, the Government has the right to submit urgent contents for the National Assembly to consider and the law does not limit the time. From this provision, the delegate believes that the Government's submission of the amended content at this session is appropriate and necessary because the urgency has been clearly shown in the submission. Regarding the amended content, delegate Nguyen Truong Giang completely agrees with the Government's proposal.
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Delegate Duong Khac Mai (Lam Dong) agreed with the previous opinions and emphasized the necessity of amendments on both political, legal and practical grounds.
The delegate said: Law No. 48/2024/QH15, effective from July 1, 2025, is causing many problems regarding VAT policy in two areas.
In the agricultural sector, there are problems related to enterprises and cooperatives, including inequality between foreign enterprises and domestic enterprises, causing damage and difficulties for domestic enterprises.
For the animal feed sector, input tax is currently not refunded, leading to increased costs for livestock farmers in the context of agriculture being affected by the world market and natural disasters and floods causing heavy damage to production households, cooperatives and businesses.
On that basis, delegates said that the amendment aims to ensure fairness and create favorable conditions for agricultural enterprises, cooperatives and people, helping to increase income and reduce cost burden.
Source: https://daibieunhandan.vn/du-an-luat-sua-doi-bo-sung-mot-so-dieu-cua-luat-thue-gia-tri-gia-tang-ho-tro-cac-doanh-nghiep-nong-nghiep-hop-tac-xa-va-nguoi-dan-10399669.html
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