With an expected working period of 40 days, from October 20 to December 11 at the National Assembly House, this is considered one of the sessions with the largest workload of the term. The National Assembly reviewed, discussed and decided on many groups of contents related to socio -economic issues, state budget, supervision and many other important contents.

Accordingly, during the session, the National Assembly worked urgently and responsibly, focusing on major issues from law-making, supervision to resolutions on specific development mechanisms for key cities. Many fundamental laws were carefully reviewed and commented on, such as the Law on Personal Income Tax (amended), the Law on Tax Administration (amended), the Law on Planning (amended), the Law on Deposit Insurance (amended), the Law on Construction (amended), the Law on Investment (amended), the Law on amending and supplementing a number of articles of the Law on Urban and Rural Planning, the Law on amending and supplementing a number of articles of the Law on Public Debt Management and many other laws in the fields of economics, finance, trade, agriculture , environment, science and technology.
One of the highlights of this session is that the National Assembly spent time discussing in depth the laws that have a great impact on production, business and people's lives, such as the Law on Personal Income Tax (amended) and the Law on E-commerce. With the Law on Personal Income Tax (amended), the drafting agency has taken into account many opinions of delegates, especially the increase in taxable revenue from 100 million VND to 500 million VND, in order to reflect the true nature of business activities of small businesses.
Many delegates analyzed that tax calculation must be based on real profit, it is impossible to tax based only on revenue because it will create a burden for small businesses and reduce the motivation to participate in the market... Delegate Nguyen Van Rien (Ho Chi Minh City delegation) said that tax calculation must be based on real profit, it should not be taxed based on revenue because "many households have large revenue but low profit", which can easily lead to problems.

At the same time, the National Assembly spent time discussing in depth the Law on Planning (amended), the law considered the "backbone" of the national planning system. Many delegates assessed that the current planning work is fragmented and overlapping, causing congestion for many key projects. Delegate Ha Sy Dong (Quang Tri delegation) said that this amended Law needs to create a real change, remove bottlenecks, and expand development space so that planning can truly become a driving force for national growth. Delegate Nguyen Van Rien emphasized that planning for large cities such as Ho Chi Minh City needs a long-term vision, linked to climate change, flooding and expanding development space.
In addition to legislation, the National Assembly also discussed a series of important resolutions such as adjusting the National Master Plan for the 2021-2030 period, with a vision to 2050; a resolution on a mechanism to remove difficulties in implementing the Land Law; a resolution approving investment policies for many large projects such as Gia Binh International Airport, Vinh - Thanh Thuy Expressway; and resolutions on specific mechanisms for Hanoi, Ho Chi Minh City, Da Nang and many other key areas, creating an important legal framework for socio-economic development in the coming period.

Another important content discussed by the National Assembly is the specific mechanisms and policies for Hanoi, Ho Chi Minh City and Da Nang. For Hanoi, the National Assembly discussed the Resolution on piloting mechanisms to implement large and important projects in the capital. Many delegates said that Hanoi is under special pressure in terms of infrastructure, population and environment, so it needs a superior mechanism to shorten procedures, strongly decentralize and increase the initiative of the city government. Delegate Nguyen Huu Thong (Lam Dong) also said that problems such as traffic congestion, flooding, and environmental pollution are "persistent" problems, "insidious" and "specialties of Hanoi" for many years.
"Without a breakthrough legal mechanism to speed up investment preparation procedures, social costs will continue to increase and directly affect the lives of millions of people, as well as reduce urban competitiveness in the long term," the delegate emphasized. Therefore, some delegates suggested attaching a specific mechanism to the responsibility of the head and an independent monitoring mechanism.
Regarding Ho Chi Minh City, the National Assembly discussed the Resolution amending and supplementing Resolution 98/2023/QH15 after more than a year of implementation. Delegates assessed that the resolution has created positive changes but there is still much room for the City to be more proactive in attracting strategic investment, developing financial centers and innovative urban models.
According to delegate Phan Chi Hieu (Hung Yen delegation), there is still a lot of room and opportunity to build mechanisms that are truly close to the reality of Ho Chi Minh City, thereby creating a stronger driving force for the city's development. In fact, the specific mechanism for Ho Chi Minh City not only serves the city but also serves the common growth interests of the whole country. When Ho Chi Minh City develops, its contribution to national growth is huge. Therefore, many delegates have proposed expanding new financial models, promoting infrastructure investment and increasing regional connectivity to expand development space.
In Da Nang, the National Assembly discussed the Resolution amending a number of articles of Resolution 136/2024/QH15 on the organization of urban government and specific development mechanisms. Delegates assessed that Da Nang is entering a period of strong transformation towards becoming a pioneering urban area in digital economy, logistics and high-quality services. Therefore, it is necessary to have a sandbox mechanism in areas of strength such as digital data, urban finance and increased authority for a number of large-scale projects to create room for development in the coming time.

In addition, the supervision and questioning work at the session was also assessed to have many innovations. Delegate Pham Van Hoa (Dong Thap) commented that questioning in writing helps save time, ensuring that the contents are answered clearly and responsibly. Delegates highly appreciated the fact that the draft laws were prepared more carefully, following the framework regulations, assigning the Government to provide detailed instructions to ensure flexibility and suitability to reality. The spirit of openness of the drafting agency was also clearly demonstrated when many opinions of delegates were fully received and revised.
In addition to legislation, the National Assembly spent time assessing the overall socio-economic situation. Delegates commented that the macro-economy remained stable but growth pressure remained high, requiring the Government to continue to operate flexibly, remove difficulties for businesses, promote public investment disbursement and ensure major balances of the economy. Issues of education, health, security and defense and national target programs were also discussed in detail, emphasizing the need to improve policy implementation efficiency and responsibilities of all levels and sectors.
It can be seen that the 10th session of the 15th National Assembly has brought about many important results, demonstrating the spirit of innovation, science, determination and adherence to reality. The laws, resolutions and specific mechanisms adopted at this session not only solve immediate problems but also create a long-term legal foundation for the country's sustainable development. This is also evidence of a strong change in the National Assembly's legislative and supervisory activities, towards openness, transparency, substance and for the common interests of the people and the nation.
Source: https://baotintuc.vn/thoi-su/hoan-thien-the-che-thao-go-diem-nghen-mo-rong-khong-gian-phat-trien-quoc-gia-20251209164336130.htm










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