Need flexible transition roadmap
Sharing about this policy, Ms. Dau Thi Ha - owner of a grocery store on Nguyen Cong Hoan Street (Ba Dinh District, Hanoi ) said that calculating taxes on the machine will help the State manage and monitor taxes more closely, avoiding counterfeit and fake goods, and she personally supports it. However, there needs to be a roadmap for businesses to adapt. Ms. Ha said that as a small business, most of the items she imported before June 1 did not have invoices or documents.
Ms. Ha also said that she has studied the regulations of Decree 70/2025/ND-CP amending and supplementing a number of articles of Decree 123/2020/ND-CP regulating invoices and documents and is ready to comply with these regulations. To ensure the conditions, after June 1, when importing goods, she always requires the seller to provide full invoices and documents as well as carefully research the origin and source of the product.
Regarding the issue of computer tax declaration skills, Ms. Ha added that in the past, whenever there was anything related to technology, she would ask her children to help her, but now she has to learn by herself. "I always try to comply with the law," Ms. Ha said.
Mr. Nguyen Huu Thanh - Vice President of Nam Dinh Province Young Entrepreneurs Association. |
“In my opinion, in the initial stage, tax authorities should prioritize soft measures, specifically increasing propaganda, explaining policies, and providing technical support, instead of hastily imposing penalties. Coercive measures should not be applied when people are still in the process of getting used to and converting. People should be given time to understand, get used to, and adapt - that is a more sustainable and reasonable approach,” Mr. Nguyen Huu Thanh - Vice Chairman of the Young Entrepreneurs Association of Nam Dinh province suggested.
Mr. Nguyen Huu Thanh - Vice Chairman of the Young Entrepreneurs Association of Nam Dinh province affirmed that the application of electronic invoices (E-invoices) is an important and necessary step in the roadmap to modernize tax management. The goal of this regulation is not to cause difficulties, but to make business activities transparent and reduce tax losses. In the long term, this regulation will help create a fairer and more transparent business environment. The use of E-invoices will help businesses better control revenue and expenses, while also supporting tax authorities in closely monitoring actual business activities.
Ms. Pham Thi Giang - CEO of Viet Luat Tax Agent Company Limited. |
Ms. Pham Thi Giang - CEO of Viet Luat Tax Agent Company Limited also said that the implementation of electronic invoices generated from cash registers for business households is a step in the roadmap to build a modern, transparent tax system, for taxpayers and for the sustainable development of the socio-economy. This is a major, fundamental step in the roadmap to eliminate the form of accounts, switching to a self-declaration and self-payment mechanism, in accordance with the direction of Resolution No. 68-NQ/TW on private economic development of the Politburo .
Harmonize relationships…
To harmonize the relationship between the State and HKD, Lawyer Nguyen Thi Ngoc Anh - Director of ATA Global Law Company Limited said that three goals must be achieved at the same time: Creating conditions for tax management, limiting revenue loss for the budget; Creating a mechanism to ensure fair and transparent tax collection among taxpayers; Not causing difficulties and creating unreasonable pressure and burden for HKD.
With experience in legal consulting for business entities, the female lawyer proposed a number of solutions to tax management issues such as the elimination of all forms of TK, which should be applied according to a roadmap and/or to different subjects. For example, the initial phase can be applied to HKDs in large cities or with a scale from medium level and above; As for small-scale HKDs, very small-scale HKDs, low revenue, newly operating or operating in remote areas, with many difficulties or with specific industries, with social significance but few investors, businesses... can still be allowed to apply TK, allow self-declaration but will increase inspection. This will help HKDs have more time to get used to and gradually adapt to new ways of doing things, new processes, and at the same time reduce pressure on HKDs that are less likely to affect the market;
Lawyer Nguyen Thi Ngoc Anh - Director of ATA Global Law Firm LLC. |
Supplementing tax incentives for business households in the initial phase of implementing new regulations. For example, reducing tax on revenue through transfer; Reducing tax for business households applying tax declaration; Supplementing preferential policies and support for business households in applying new technologies such as supporting equipment or funding for equipment purchase, providing free invoice software; Establishing sets of book templates and instructions for declaring and recording revenue and expenses in a minimalist, easy-to-remember, easy-to-apply manner and suitable for many business households; Tax authorities in localities need to, on their own or in conjunction with legal and tax consulting units, increase propaganda activities on policies and methods that are focused and targeted to the right target so that business households can understand and operate with peace of mind.
Also related to this issue, Mr. Nguyen Huu Thanh said that the first solution is communication, guidance and training. The State should not just issue regulations and then require people to comply immediately, but should explain specifically why it must be done, what it is for and how it is done. When people understand, they will cooperate; In addition, technology infrastructure - software, cash register equipment need to be widely provided, user-friendly and at a reasonable cost. If it is possible to support free or discounted in the initial stage, it will create better conditions.
“I emphasize the role of listening and adjusting. Good policies are adaptive policies, continuously adjusted based on feedback from reality. When HKD feels listened to and supported, they will be willing to cooperate and accompany this transformation process,” said Mr. Thanh.
Ms. Pham Thi Giang proposed a plan for the State to invest in software and equipment for invoice issuance and lease them back to HKD; and to allocate a small portion of the HKD tax revenue to reinvest in software and equipment for them. This plan not only helps to collect taxes transparently but also achieves high consensus from the people instead of making them pay for the equipment themselves.
At the same time, standardize a simple declaration toolkit, develop easy-to-use sales software, integrate electronic invoices, suitable for small-scale businesses, with an intuitive interface, easy to use, and minimize technical operations. Along with that, it is necessary to train practical skills, organize free training for businesses on revenue management skills, electronic invoicing, and electronic tax payment. The program must be highly practical, suitable for the technology level of the majority of businesses.
Notably, Ms. Giang said that it is necessary to build a standardized business community. The State can encourage typical business models that comply with taxes and operate systematically to create a spillover effect. In addition, it is necessary to step up propaganda and education so that business owners understand that tax compliance helps them increase their reputation, make it easier to borrow from banks, expand their business or franchise later. There should not be more complicated conditions or strict inspection procedures that create fear for business owners. It is necessary to encourage voluntary mechanisms, self-declaration and have a reasonable post-audit roadmap, this expert recommended.
Business households pay nearly 26,000 billion VND to the budget
According to data from the Ministry of Finance, by the end of December 2024, the total number of households was 3.6 million, equal to 106% of the total number of households in 2023. The revenue from households to the state budget in 2024 was VND 25,953 billion, an increase of 20% compared to the same period in 2023. The total number of stable households (contracted households and declared households) was 2.2 million. Of which, the number of households subject to tax, that is, with revenue greater than VND 100 million/year, was only 1.3 million households (accounting for 59%). Meanwhile, the number of households paying lump-sum tax was 2.15 million households (of which 1.22 million households paid tax with an average lump-sum tax nationwide of VND 686,000/month/household).
Regarding the data on large-revenue households, the Ministry of Finance said that in 2024, there will be 860 households with revenue of 30 billion VND or more (including 121 contract households and 739 declared households). Notably, there are 5 households declaring revenue of over 200 billion VND/year. Of which, NTMT retail fresh seafood business, located at the Tax Department of Region XI, had revenue in 2024 of nearly 560 billion VND. D.TO wholesale food business, located at the Tax Department of Region III, had revenue in 2024 of nearly 360 billion VND. Three other businesses also had revenue of over 200 billion VND in 2024.
In 2025, the entire Tax sector recorded 653 HKD paying lump-sum tax with annual revenue from the revenue threshold of micro-enterprises or higher, which are subject to switching to paying tax according to the declaration method.
Regarding HKD data in 2025, the Ministry of Finance recorded 1.8 million HKD with revenue under VND500 million/year. The total tax that these households are expected to pay in 2025 is VND5,551 billion.
Fresh Rose
Van Huong - Doan Trang
Source: https://baophapluat.vn/thay-doi-trong-ap-dung-thue-khoan-can-giai-phap-de-ho-kinh-doanh-thich-nghi-bai-2-xay-dung-he-thong-thue-hien-dai-minh-bach-post552109.html
Comment (0)