Using a cash register to create electronic invoices at a goods business household in Hau Loc commune.
Ms. Dao Ngoc Hoa, owner of a household appliance business on Le Lai Street, Hac Thanh Ward, shared: “When I learned the information, a business like me had to make an electronic tax declaration to pay the correct amount of tax according to regulations. I was instructed on how to install and use the Etax Mobile application to register an electronic tax payment account directly with the tax authority. My cash register was also installed to connect to electronic data to issue invoices for each sale."
Ms. Nguyen Thi Lan Anh, owner of a ready-to-eat food store in Yen Phu commune, said: “My family has been in the food business for several years now. There are many orders sold every day, but most of them are only worth a few tens of thousands of dong, quite small. Therefore, sometimes errors occur when entering data on the cash register, which is very difficult to fix. Besides having to spend extra money to buy a cash register, I am also worried that I do not have accounting expertise and will make mistakes in the books and data, leading to fines. If I hire more people, it will be a waste of money, if I sell at a high price, I will lose customers, and if I sell at the same price as before, my profits will be affected to some extent."
Ms. Lan Anh's story reflects the common reality of thousands of small traders, especially the elderly or those in remote areas, or where internet infrastructure and technological knowledge are limited. Answering this question, Ms. Pham Thi Lien, An Hieu Minh Company Limited, specializing in accounting software consulting on Nguyen Tinh Street, Hac Thanh Ward, affirmed: "Electronic invoices increase transparency and support effective cash flow management. In the initial stages of implementation, many individual business households may not be familiar with and are hesitant to use digital transformation software because of concerns about costs and skills, but currently, tax teams under the Thanh Hoa Tax Department are coordinating with units and tax software companies to organize free training at markets and neighborhoods, instructing on how to issue invoices with a few operations on the phone. These solutions not only ensure compliance but also help small traders manage revenue, inventory and financial reporting more easily.
For many years, the tax sector has based on the business scale, type of operation, business premises, revenue, etc. to determine a fixed annual lump-sum tax rate for each business household. Based on the lump-sum revenue determined by the tax authority, the business household fulfills its tax payment obligation. However, the form of implementing lump-sum tax collection also reveals many disadvantages such as: Many business households are not transparent about their revenue, they can declare lower than their actual revenue to reduce the lump-sum tax rate, which not only causes unfairness in the performance of the obligation to contribute to the state budget but also leads to budget loss. Along with that, the above method is prone to negativity, because business households can "negotiate" with tax officials in declaring revenue, to evade taxes. This will lead to a situation where the actual revenue of many business households is much higher than the lump-sum tax rate, but they still pay less tax than those with lower actual revenue but are assigned a high lump-sum tax rate, creating inequality among business households.
Aiming at transparency and modernization of the economy, the Government issued Decree No. 70/2025/ND-CP. Accordingly, from June 1, business households and individuals with annual revenue of VND 1 billion or more and businesses operating in 6 business groups: Trade centers, supermarkets; retail; food establishments, restaurants, hotels; passenger transport services; art, entertainment, recreation services, movie screening activities; other personal services as prescribed must use electronic invoices generated from cash registers connected to transfer data to tax authorities. This is also an important content of Resolution No. 68-NQ/TW dated May 4, 2025 of the Politburo on continuing to innovate and develop the private economy. In phase 1, the whole province has more than 800 business households that are required to use electronic invoices generated from cash registers connected to data with tax authorities according to the provisions of Decree No. 70/2025/ND-CP of the Government.
The abolition of the lump-sum tax method is an inevitable breakthrough, ensuring fairness and transparency in business activities, preventing tax losses and creating a healthy competitive environment among economic sectors, "taxpayers self-declare, self-pay, and self-responsibility". Thereby, tax authorities also have more accurate information to tighten management, prevent tax losses from business households, accurately reflect business capacity and ensure the principles in the Law on Tax Administration.
Article and photos: Luong Khanh
Source: https://baothanhhoa.vn/huong-toi-minh-bach-va-hien-dai-hoa-nen-kinh-te-253796.htm
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