Training on optimizing tax costs and building accounting models.

The BTO - Small and Medium-sized Enterprise Support Center under the Department of Finance recently organized a training conference on optimizing tax costs and building optimal accounting and tax models in accordance with Government Decree 70/2025/ND-CP dated March 20, 2025. Attendees included leaders of associations and organizations; representatives from universities and colleges; and businesses in the province.

Dr. Vo Thi Thuy Trang delivered her presentation at the training session on optimizing tax costs.

Here, delegates received a presentation from Dr. Vo Thi Thuy Trang, a university lecturer specializing in financial control, financial consulting, accounting, and taxation for businesses. The presentation covered topics such as: Optimizing tax costs, building optimal accounting-tax models, and some notes for accountants, business owners, and household businesses regarding Government Decree 70/2025/ND-CP dated March 20, 2025, amending and supplementing some articles of Government Decree 123/2020/ND-CP on invoices and documents. Decree 70/2025/ND-CP, effective from June 1, 2025, marks a significant shift in tax management, expanding the scope of application of electronic invoices and moving towards technological advancement. Accordingly, it is mandatory to use electronic invoices generated from cash registers connected to the tax authority's data system for household businesses and individual business owners paying taxes under the lump-sum method with annual revenue of 1 billion VND or more.

Representatives from many establishments and businesses participated in the training.

Through this, Dr. Vo Thi Thuy Trang introduced basic contents such as: characteristics of tax, how to optimize costs, optimize taxes, tax planning; the relationship between the tax base, tax rate and tax amount. The speaker emphasized 9 points regarding invoices in Decree 70/2025/ND-CP, including electronic invoices; business households with a fixed tax rate: revenue of 1 billion VND/year or more must use invoices generated from cash registers; the time of invoice issuance; cases of returned goods; issuing invoices for promotional goods, gifts, and donations requiring a total invoice; adjusting invoices for errors requiring an adjustment invoice; buyers not taking invoices; e-commerce invoices for export cases; and amendments and additions to forms.

In addition, the speaker shared optimal accounting and tax accounting models, such as organizing the accounting and tax accounting department within a business, to help businesses choose the most suitable accounting and tax accounting model for their operations and optimize tax costs.

Source: https://baobinhthuan.com.vn/tap-huan-toi-uu-chi-phi-thue-xay-dung-mo-hinh-ke-toan-130838.html