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Business households will be classified according to 4 revenue thresholds.

(Chinhphu.vn) - The draft amendment to the Law on Tax Administration is being widely consulted with many major changes in the management of business households. Accordingly, households will be classified according to 4 revenue thresholds, moving towards eliminating lump-sum tax and creating a more transparent and equal business environment.

Báo Chính PhủBáo Chính Phủ02/07/2025

Sẽ phân loại hộ kinh doanh theo 4 ngưỡng doanh thu- Ảnh 1.

Leaders of the Ministry of Finance chaired a regular press conference for the second quarter of 2025 - Photo: VGP/HT

Speaking at the regular press conference of the 2nd Quarter of 2025 of the Ministry of Finance on the afternoon of July 2, in Hanoi , Mr. Mai Son - Deputy Director of the Tax Department (Ministry of Finance) shared specific information about these important proposals.

Classification ensures fairness and reality

The Tax Department has posted the draft Law on Tax Administration (amended) to widely collect opinions from organizations and individuals.

One of the key contents proposed in the draft is the orientation to innovate tax management methods for business households, in order to effectively implement the policy stated in Resolution No. 68-NQ/CP of the Government .

Tax authorities analyzed that, in reality, there are big differences between business households. For example, there are households that only make a living, produce for themselves in towns, markets, or small grocery stores with revenue often below or slightly above the tax threshold.

However, there are also many large-scale businesses, operating in chains, spread across many locations, provinces and cities and having the ability to organize accounting like a micro-enterprise. Especially restaurant chains, construction materials businesses, functional foods, beauty services..., These are units that have many conditions to become enterprises.

Therefore, management needs to change to be more suitable. Applying electronic methods helps businesses reduce costs and compliance time.

Revenue thresholds for applying management policies

Deputy Director of the Tax Department Mai Son said that the Draft sets out revenue thresholds to apply different management policies.

The first threshold is under VND200 million/year. The second threshold is from VND200 million to under VND1 billion/year. For higher thresholds, there is a distinction by industry: The level from VND1 billion to VND3 billion applies to the agricultural, industrial, and construction sectors; while the level from VND1 billion to VND10 billion applies to trade and services.

The highest threshold is over 10 billion VND/year.

Meanwhile, regarding the use of invoices, businesses in thresholds one and two will be encouraged to use them. On the other hand, businesses in higher thresholds (from 1 billion VND and above) will be required to implement invoice work.

Mr. Mai Son emphasized that the tax authority is in the process of receiving all comments from people, organizations and individuals to synthesize and complete the draft. The current proposed thresholds, especially the proposal to raise the minimum revenue to 400 million VND, is one of the contents that is being widely consulted.

According to the opinions of some economic experts who contributed to the drafting of the Law on Personal Income Tax (PIT), one of the proposed contents is to consider linking tax calculation methods between salaried employees and business households.

Specifically, it is possible to refer to the method of determining the family deduction level for salaried individuals to build a suitable tax calculation method for business households. Accordingly, it is necessary to base on the average profit margin for each industry, thereby determining the corresponding minimum revenue level. This is considered a practical basis for building a reasonable and realistic tax calculation method.

"We will continue to research to perfect this content, and at the same time ensure that when the draft law is completed, it will create a strong boost for the activities of business households. In addition, state management agencies are also ready with solutions to support the move towards abolishing lump-sum tax," Mr. Son shared.

The draft law also needs to create conditions to promote business households to transform into enterprise models. Together with the Department of Private Economic Development, policy-making agencies are re-studying the concept of "business households" because this concept is no longer suitable. In the world, individual businesses are often considered a type of micro-enterprise. Therefore, the current approach will not simply be "contracting" based on revenue, but must be based on profit margins and apply appropriate tax rates (including personal income tax and value-added tax), instead of just applying simple contract rates as before.

"The tax authority will fully absorb opinions and organize seminars with the support of the media and press so that when the draft law is issued, it will truly come to life and have stronger vitality," Mr. Mai Son affirmed.

Sẽ phân loại hộ kinh doanh theo 4 ngưỡng doanh thu- Ảnh 2.

Mr. Mai Son, Deputy Director of the Tax Department (Ministry of Finance) spoke at the press conference - Photo: VGP/HT

Regarding the implementation of Decree 70/2025/ND-CP on Towards transparency and digitalization of business household management, Mr. Mai Son said: Implementing the direction of the Government and the Ministry of Finance, the tax authority has made a list, developed a propaganda plan, and supported groups of business households to be required to use electronic invoices connected to cash registers. The advantage is that before that, from 2022, the tax authority has piloted with groups of industries such as retail, food and beverage, medicine... mainly with households implementing the declaration method, about 40,000 households.

Recently, the tax authority has compiled a list of about 37,000 business households with revenue of 1 billion VND or more to implement. Thus, although the total number of business households is currently about 3.6 million, the number of households fulfilling the obligation to use electronic invoices in the new method only accounts for about 1%.

The leaders of the Ministry of Finance sent documents to the Chairmen of the People's Committees of provinces and cities to direct relevant agencies to coordinate implementation.

In practice, the tax authority has coordinated with many software solution providers, accounting and auditing firms, tax agents, etc. to organize seminars to answer questions from business households regarding compliance costs, equipment investment, and implementation processes.

Using electronic invoices connected to cash registers is the premise and basis for businesses to get acquainted with modern management methods. Thereby, declaration on smart devices such as smartphones will also be researched to become the simplest and most convenient.

To date, there are approximately 110 solution providers working with the tax authorities, of which 84,000 businesses have registered to use the system, including 37,000 that are required to do so.

"Initially, some businesses were hesitant because the implementation coincided with many other policies from state management agencies, such as tracing the origin of goods, which affected the psychology of business people. However, thanks to the active and responsible support of the press, information about the policy was transmitted promptly, helping businesses understand and gradually adapt to the contents that the tax agency is implementing," said Deputy Director Mai Son.

Huy Thang


Source: https://baochinhphu.vn/se-phan-loai-ho-kinh-doanh-theo-4-nguong-doanh-thu-102250702190502298.htm


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