Tax authorities will refer to international practices to manage business households - Illustration photo: QUANG DINH
Will monitor business revenue
The method of managing business households will also be consistent with the Law on Value Added Tax, Personal Income Tax, Corporate Income Tax and the Law on Support for Small and Medium Enterprises.
This information was stated by the Ministry of Finance in the policy report of the draft Law on Tax Administration (replacement), which has just been sent by the Ministry of Finance to the Government for comments.
Accordingly, the Ministry of Finance plans to apply a flexible tax management method based on risk. Business households with stable locations and clear revenue will apply the management method based on declarations combined with data from electronic invoices, from bank payment accounts, from digital platforms, and e-commerce floors.
For small, mobile, low-risk business households and individuals, the tax authority will support the creation of pre-filled declarations from the system application and send them to taxpayers for them to check and confirm their tax obligations.
Notably, the Ministry of Finance said it will build a risk management mechanism instead of mass management, aiming at the following goals: transparent records, simple tax payment, and random inspections.
Simultaneously, a simplified tax regime will be added for small business individuals. The aim is to simplify administrative procedures, reduce the frequency of tax declaration and payment for business individuals with low revenue and apply a mechanism of declaring and paying multiple types of taxes at once.
However, in parallel with applying a more flexible management mechanism, the tax authority also adds regulations to bind responsibilities to business households. At the same time, the tax authority also encourages business households to convert to micro-enterprises or equivalent to small and medium-sized enterprises to ensure fairness and enjoy preferential policies.
Will refer to international practices to manage business households
At a press conference held on June 18, Mr. Mai Son, Deputy Director of the Tax Department, said that in the strategy of reforming the tax system, electronic invoices are the core issue. The tax authority will manage cash flow through the management of business household invoices, thereby ensuring transparency and fairness in the implementation of tax obligations.
"Managing electronic invoices is essentially managing cash flow in production and business activities," Mr. Mai Son affirmed.
According to Mr. Mai Son, only 37,000 households out of a total of 3.6 million business households are required to apply electronic invoices from cash registers that have data connections with tax authorities, not all business households.
"Research in the world does not have the form of business households, but they often choose the form of micro-enterprises. International practices will be referred to by the tax industry for application, the ultimate goal is to promote transparency.
The tax department also encourages business households to transform into micro-enterprises. This transformation process can be likened to "building a house". Initially, it may be messy, full of sand, mortar, and cement, but when completed, it will create a beautiful space - a more transparent, favorable, and fair business environment for everyone.
"The goal is to try our best not to disturb the current lives of businesses that want to become micro-enterprises," Mr. Mai Son affirmed.
Source: https://tuoitre.vn/nganh-thue-se-dinh-nghia-lai-doi-tuong-ho-kinh-doanh-20250619205358082.htm
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