1. The information about abolishing lump-sum tax for business household according to Resolution 68 on private economic development of the Politburo with the deadline of 2026 at the latest has made insiders worried. This comes from many reasons, including the fact that many shops, restaurants, spas... have high revenue of over 1 billion VND/year but are automatically subject to lump-sum tax with an average tax rate of about 700,000 VND/month/household. This way of determining taxable revenue does not reflect reality, causing unfairness and loss of state budget revenue. In addition, the lack of transparency about taxes as well as the fear of change, fear of taking responsibility, and of course more legal constraints of an enterprise have created the story of individual business household not wanting to grow. The old Binh Thuan area is no exception. For many years, individual businesses here have refused to become enterprises, even though everyone has seen that after the influx of tourists; the bumper harvests of dragon fruit, rubber, durian, seafood, etc., with good prices, the revenue of the related businesses has increased.
By the end of 2024, according to data from the functional sector, the old Binh Thuan had 70,940 individual production and business establishments, an increase of 5.6% compared to 2023. Of which, 24,888 establishments had business registration certificates, 42,138 establishments had not registered for business, 231 establishments had registered for business but had not been granted business registration certificates, and 3,683 establishments did not have to register for business. Places with many individual business households are the current communes and wards of the old Phan Thiet city with nearly 12,000 establishments; similarly, communes and wards of La Gi town, the old Duc Linh district both have more than 10,000 establishments, or the old Tuy Phong district has more than 8,000 establishments...
2. The owner of a general business model in Ham Thuan commune said that he had established a company to trade in petroleum and established a private business household to trade in fertilizers, pesticides, and construction materials for more than 5 years now. The determination of this type of business from the beginning comes from the nature and scale of each business field. Because petroleum products can be purchased and sold with invoices, while fertilizers, pesticides, and construction materials sold to farmers and people are small items, making it difficult to issue invoices... so it is difficult for business households to switch to tax declaration.
According to this owner's analysis, the tax department must provide specific software training for all businesses in the same industry to create consistency in tax declaration. Avoid the situation where some businesses are leaving out and, because they do not increase costs, will sell the same product at a lower price, creating unfair competition.
Through research, some individual business households with revenue of over 1 billion VND/year said that they are very worried about taxes because they do not have an accountant. Recently, a person from the tax authority sent a message with content related to connecting the cash register of the business household with the tax authority to switch to tax declaration. Once "skilled" in tax declaration, becoming a business is not an obstacle, if the government has a preferential tax policy.
The shift from lump-sum tax to declaration tax, with its advantages, according to experts, will encourage business households to grow and become enterprises. However, at the same time, there needs to be special incentive mechanisms, especially regarding taxes. With tens of thousands of individual business households, it is considered fertile ground for business development in the coming time.
In Resolution 68 on private economic development, the Politburo directed to have special mechanisms and policies to support small and medium enterprises, abolish business license fees, and exempt corporate income tax for small and medium enterprises in the first 3 years of establishment.
Source: https://baolamdong.vn/manh-dat-mau-mo-san-sinh-doanh-nghiep-381399.html
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