Striving to increase revenue and accelerate digital transformation.

DNO - Following the publication of the series of articles " Da Nang's tax sector innovates for effective budget collection," Da Nang Newspaper received several opinions and suggestions to make budget collection increasingly effective and modern.

Local authorities are implementing solutions to combat revenue loss while simultaneously nurturing budget revenue sources. IN THE PHOTO : Officials from the Son Tra - Ngu Hanh Son District Tax Office guide residents on procedures for non- agricultural land use tax. Photo: MAI QUE

*Mr. Nguyen Hoa, Chairman of the People's Committee of Ngu Hanh Son District: Combating tax evasion goes hand in hand with nurturing revenue sources.

The cumulative state budget revenue in Ngu Hanh Son district from January 1, 2024 to December 31, 2024 was VND 1,335.3 billion, reaching 184.2% of the projected target and 160.1% compared to the same period in 2023. Of this, revenue excluding land use fees was VND 1,003.2 billion, reaching 174.5% of the projected target and 163.9% compared to the same period in 2023.

To achieve these results, from the beginning of the year, the District People's Committee directed units to coordinate with the Son Tra - Ngu Hanh Son Regional Tax Office to implement the work of urging and enforcing tax debt collection from businesses according to regulations, and at the same time sent documents to the tax authorities managing units with outstanding tax debts in Ngu Hanh Son district.

Regarding combating revenue loss in key sectors, the district strengthened tax management in the service sector (food and beverage businesses, accommodation, construction materials, etc.), collected taxes on private construction, and activities related to house and property rentals. Simultaneously, the district coordinated the digitalization of tax collection, resulting in 160 businesses and 40 households registering for electronic invoices generated from cash registers, achieving a rate of 172.4% compared to the registered plan.

The District People's Committee directed departments and units to coordinate with the Regional Tax Office to develop and implement software for the use of electronic receipts for collecting non-agricultural land use tax from households throughout the district. Currently, all authorized tax collection agents in the wards of the district are using electronic receipts to collect non-agricultural land use tax.

In 2025, the district will continue to strengthen revenue collection with effective and synchronized solutions, combating tax evasion while simultaneously nurturing revenue sources and enhancing public awareness campaigns to improve taxpayers' compliance with the law.

* Dr. Vo Quang Tri , Head of the E-commerce Department, University of Economics (Da Nang University): Building an effective electronic transaction monitoring system .

Taxing e-commerce transactions is a major issue not only in Vietnam but also in countries with strict and modern tax monitoring systems. The main reason stems from the flexibility and technological characteristics of electronic transactions, which often involve encrypted data and anonymity (no identity verification, only a code).

In Vietnam, the e-commerce market has enormous potential with high growth rates and diverse business models, which inevitably leads to tax revenue losses. Currently, e-commerce tax losses mainly stem from: businesses failing to declare taxes, failing to fully declare taxable revenue, or engaging in special business activities for which taxes are not yet determined, with the first two being the most prevalent.

The reasons for this phenomenon can include inadequate tax regulations, limited online monitoring capabilities of tax and related agencies, and limited awareness of tax laws among business owners.

To combat tax evasion, the tax authorities need an effective electronic transaction monitoring system that allows tracking of transactions occurring within their jurisdiction; and the development of appropriate tax policies that promote voluntary tax declaration based on a balance between the benefits and costs of paying taxes and the risk of tax penalties.

In the long term, the tax sector should generally develop a policy that encourages voluntary declaration and payment of e-commerce taxes, based on the principle that paying taxes is far more beneficial than evading them. Furthermore, the most fundamental solution to combat e-commerce tax evasion is to build a system of personal and business income data to monitor financial fluctuations.

The tax sector also needs to invest in online monitoring systems to collect information, combining it with data from the banking, industry and trade, and customs sectors to recover taxes and impose deterrent penalties on violators.

* Ms. Ho Thi Cam Nhung , Chairwoman of the People's Committee of Hoa Xuan Ward (Cam Le District): Increase revenue from land tax and construction tax.

The total budget revenue in the area in 2024 was 43.58 billion VND, reaching 157.33% of the assigned plan. The ward quickly identified the main sources of local revenue as private construction tax and non-agricultural land use tax.

Therefore, the People's Committee of the ward is focusing on disseminating information and encouraging families who have been granted permits to build houses to provide a list of contractors so that they can be required to declare and pay private construction taxes (or the contractor themselves can be required to declare and pay on their behalf).

To facilitate the declaration and payment of non-agricultural land use tax by households, at the beginning of the year, the People's Committee of the ward issued a document guiding people to go to the Cam Le - Hoa Vang District Tax Office to declare and pay taxes according to regulations, and assigned one civil servant to be in charge of guiding the declaration and preparing the records.

Simultaneously, the People's Committee of the ward directed the ward's finance officials to coordinate with the tax team to review, guide, and urge households and individuals conducting business on e-commerce platforms and digital platforms to declare and pay taxes according to regulations.

In 2025, the ward will continue to strengthen revenue collection solutions: regularly monitoring business households and individuals who have been granted tax extensions, deferrals, or reductions to ensure that the benefits are applied correctly to the eligible recipients and to urge them to pay into the State budget when the extension or deferral period expires.

Closely coordinate with relevant units to combat revenue losses in the areas of private construction tax and non-agricultural land use tax. In addition, strengthen information and communication on tax policies and tax administrative procedures, focusing on the implementation of the Tax Administration Law and its guiding documents.

* Ms. Le Thi Ni Ni , Business Director of MISA Joint Stock Company's representative office in Da Nang: Continue to cooperate in expanding the use of electronic invoices.

To promote the transition to electronic invoices, businesses should promptly coordinate with state management agencies in Da Nang to review and implement solutions to strengthen tax management and support businesses in implementing electronic invoices in accordance with regulations.

This collaboration not only helps businesses comply with legal regulations but also contributes to promoting digital transformation, improving management efficiency, and increasing transparency in business operations in Da Nang. Specifically, electronic invoices help businesses reduce costs by up to 90% compared to paper invoices, including printing, storage, transportation, and preservation costs.

Businesses can easily look up and compare invoices quickly, minimizing errors in invoice processing and management. In addition, the application of modern technology helps prevent invoice forgery, ensuring transparency and reliability in transactions.

In the future, MISA will continue to collaborate in deploying electronic invoice solutions that fully meet the requirements of the tax authorities, contributing to the modernization of tax management.

MAI QUẾ

Source: http://baodanang.vn/kinhte/202502/phan-hoi-tuyen-bai-nganh-thue-da-nang-doi-moi-de-thu-ngan-sach-hieu-qua-phan-dau-tang-thu-day-manh-chuyen-doi-so-4001360/