Eliminate lump-sum tax, promote business household transformation

Officials of Tax Department of Region VII, Tuyen Quang province attended the meeting.

Resolution 68-NQ/TW of the Politburo on private economic development reflects the Party and State's viewpoint on promoting and developing the private economic sector, including the important content of ending the application of lump-sum tax on business households. This is an important reform step in the Party's economic development policy and the elimination of lump-sum tax on business households is identified by the Tax sector as one of the key tasks in implementing Resolution 68-NQ-TW of the Politburo.

Implementing Resolution 68-NQ/TW of the Politburo , the Tax sector held a meeting to count business households nationwide. According to the Tax Department's report, as of April 2025, the country had 2.64 million business households and individuals submitting tax declarations.

Of these, 2.07 million households are in the stable category, but only 1.26 million households with revenue over 100 million VND/year have to pay tax. The average lump-sum tax rate is 673 thousand VND/household/month, reaching 98% compared to the same period last year. Total revenue from households and individuals doing business in the first 4 months of the year reached more than 11,673 billion VND, equal to 36.5% of the yearly plan and up 25.9% compared to the same period.

By 2026, the Tax sector will eliminate the lump-sum tax form, accordingly, the whole sector will implement 5 key groups of solutions: Perfecting institutions, applying electronic forms, digital transformation, risk-based inspection and examination, and enhancing communication and support for business households. In particular, the development of free accounting software and electronic invoices from cash registers is the key to supporting the transformation process.

Source: https://baotuyenquang.com.vn/xoa-thue-khoan-thuc-day-ho-kinh-doanh-chuyen-doi-212410.html