Synchronously deploy domestic collection solutions

Implementing the Resolution of the Provincial Party Congress, with the self-awareness of taxpayers and the determination of tax officials, the annual budget collection results, although affected by many unfavorable factors, have achieved encouraging results.

The province's total domestic revenue in 2020 reached 1,771.7 billion VND, in 2021 it reached 1,521.96 billion VND, in 2022 it reached 1,326.25 billion VND. In the first 6 months of 2023, the total domestic revenue reached 567.4 billion VND. Of which, the revenue managed by the tax sector reached 505.5 billion VND.

The reason for the low revenue is that some enterprises are facing difficulties in production and business activities, the economic growth rate is low, and the disbursement of capital for basic construction is slow. On the other hand, the implementation of newly issued policies, tax exemption and reduction policies in 2022 and 2023, tax payment extension in 2023 according to resolutions, decrees, and decisions of the National Assembly, the Government, and the Prime Minister... has had an impact on reducing the State budget revenue, with an estimated revenue reduction of over 112 billion VND in 2023.

In the context of many fluctuations in the domestic and world economic situation, with potential unexpected risks; the field of resource and mineral exploitation is sluggish... the tax sector has advised the Provincial Party Committee and the Provincial People's Committee to effectively carry out the management and collection of budget in the area. Proactively develop a project to increase budget revenue for the period 2021 - 2025; inspect and prevent budget losses from business households. Advise the Provincial People's Committee to direct the development and timely assignment of annual budget revenue estimates to units; advise and propose solutions for the Provincial People's Committee to direct departments, branches, sectors, People's Committees of districts and cities to coordinate, support, and create conditions for effective tax management and collection.

Strengthen propaganda, support for taxpayers, manage tax declaration records, tax refunds, tax inspections, tax audits, deploy electronic invoices, apply debt management measures and enforce tax debts according to regulations. Strengthen propaganda and dissemination of new tax policies; propagate invoices generated from cash registers, the "Lucky Invoice" program, electronic tax applications on mobile devices (Etax Mobile). Provide timely guidance and support for taxpayers to implement tax policies, tax administrative procedures, tax declaration, electronic tax payment, tax settlement, tax refund, exemption and reduction of land rent and water surface rent; support declaration and payment of electronic registration fees for cars and motorbikes; Support taxpayers in standardizing personal tax codes to meet national digital transformation according to Project 06, collect and pay taxes according to payable identification codes (ID),... In the first 6 months of 2023, support taxpayers at the one-stop department 1,702 times, via Zalo 1,182 times, via documents 20 times, via 479 information channels to support taxpayers with 2 questions; organize 2 training conferences for taxpayers and 3 dialogue conferences with taxpayers.

Strictly manage tax codes, changes, suspension of operations, dissolution, and bankruptcy of taxpayers. Strengthen inspection and supervision of taxpayers' tax declarations, focusing on checking tax declarations with inconsistencies and business areas with potential signs of under-declaration of tax. Strengthen tax refund management, promptly and properly resolve tax exemption and reduction procedures, and confirm tax obligations for taxpayers.

Officers of Nguyen Binh District Tax Department support taxpayers.

In the first 6 months of 2023, 3,571 billion VND in tax refunds were processed for 468 files, 202 files were not eligible for refunds with an amount of 12,479 billion VND; 39 files were transferred to the next period for a refund of 293 million VND. Tax exemption and reduction of 46,475 billion VND for 60,676 files. Conducted 2/15 inspections, 44/108 checks at the headquarters of the taxpayer, completed 31, collected and refunded 1,769 billion VND, fined over 1 billion VND, the amount not refunded was 11 billion VND, reduced losses by 499 million VND, reduced deductions by 191 million VND, paid to the State budget 1,361 billion VND.

Directing units to resolutely implement measures to urge debt collection and enforce tax debt in accordance with procedures, issuing more than 90,000 tax debt notices, 245 decisions to enforce deduction of money from accounts and 28 decisions to enforce tax, notices to stop using invoices; publicizing information on mass media 376 times.

Implementing Resolution No. 94/2019/QH14 of the National Assembly on tax debt forgiveness, late payment penalty cancellation, late payment interest for taxpayers who are no longer able to pay the State budget, the Provincial People's Committee issued 45 decisions to forgive debts of VND 50,353 billion for 1,189 taxpayers; 24 decisions to forgive debts of VND 24,574 billion for 346 taxpayers. The General Department of Taxation issued a decision to forgive debts of VND 6,847 billion for late payment penalty and late payment interest for the Vietnam - China Coke and Minerals Company. Issued a decision to cancel debt forgiveness of VND 591 billion for 25 taxpayers; adjusted VND 778 million in deferred tax debts for 7 taxpayers who are organizations and enterprises; canceled debt forgiveness of VND 39.4 million for 2 taxpayers. Debt settlement according to Tax Administration Law No. 38/2019/QH14, the whole province issued a decision to freeze tax debt of VND 17,665 billion for 259 taxpayers.

In addition to the achieved results, budget collection in the first months of 2023 still has some limitations such as: due to the implementation of solutions to extend tax payment, tax incentives to remove difficulties for businesses and people, directly affecting revenue sources in the area. Debt management and tax debt enforcement are not very effective, late tax payment has increased over the years, bad debt accounts for a high proportion of total debt, and debt for granting mineral exploitation rights has lasted for many years. There is no mandatory sanction for the use of electronic invoices generated from cash registers, so the implementation has not received much attention and focus...

Director of the Provincial Tax Department Nguyen Viet Long said: In order to complete the budget revenue estimate assigned by the Provincial People's Council, in the last months of 2023, the tax sector will continue to effectively implement the Government's policies, the direction of the Ministry of Finance, the General Department of Taxation, and the Provincial People's Committee on solutions to implement the State budget estimate for 2023; synchronously deploy tax management measures, strengthen inspection and examination to prevent tax losses and tax evasion; resolutely implement debt collection management measures and tax debt enforcement; effectively implement the tax system reform strategy for the period 2021 - 2030. Advise the Provincial People's Committee to direct sectors and localities to speed up the progress of land auction procedures, state-owned assets, and urban development projects in the area.

Closely monitor the progress of budget collection, closely follow the developments of revenue sources and tax policies affecting revenue sources, analyze and evaluate each locality, each region, revenue source, tax type, clearly identify revenue sources and types of taxes that are still missing to have effective management solutions. Regularly review and evaluate to advise and recommend to People's Committees at all levels solutions to strengthen revenue management; urge timely collection of potential revenue sources, areas and types of taxes that are still missing. Timely propose appropriate and effective revenue management and direction plans.

Strengthening the dissemination of tax policies, tax administrative procedures, and tax management processes; effectively supporting taxpayers, improving the quality of guidance on tax policies and laws to meet the new requirements of tax management tasks; promptly deploying and guiding businesses in the area to enjoy tax incentives in accordance with the law. Promoting the application of technology in tax management in all fields; connecting and sharing information and data in providing online public services. Strictly controlling and strengthening risk management in electronic invoice management; deploying electronic invoices generated from cash registers...

Ngoc Minh

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