Perfecting Vietnam's tax policy system in the process of international economic integration

Tax management work aims to mobilize national income, mobilize financial resources to serve the cause of industrialization and modernization of the country; contribute to achieving social equality and fairness and take initiative in international economic integration.

2. Objectives and requirements:

a) Tax, fee and charge policies (hereinafter referred to as tax policies) must be a tool for State management and regulation of the economy, mobilizing resources and resources to rapidly develop production; encouraging exports, investment, technological innovation, and economic restructuring; Ensure high and sustainable economic growth, contributing to stability and improvement of people's lives.

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b) Tax policy must mobilize all sources of revenue into the state budget.

Meet the regular spending needs of the State and allocate a part of it to accumulate capital for the cause of industrialization and modernization of the country. Increase the average annual rate of tax mobilization into the State budget to reach 20% - 21% of GDP.

c) Tax policies must reflect and create specific contents that are consistent with the process of international economic integration, while ensuring the requirements for selective, time-limited, and reasonably conditional protection, increasing the competitiveness of the economy, promoting production development, and ensuring national interests.

d) Tax policy must create a fair and equitable legal environment. Apply a unified tax system without discrimination between economic sectors as well as between domestic enterprises and enterprises with foreign investment.

®) Strengthen the tax system reform towards simplicity, transparency and openness; separate social policies from tax policies.

e) Quickly modernize and improve the capacity of the tax management system; overcome negative and weak phenomena to make the tax management system clean and strong.

3. Contents of tax policy system:

a) Issue new anti-dumping taxes, anti-subsidy taxes, anti-discrimination taxes; environmental protection taxes; property taxes; land use taxes.

The promulgation and implementation of the above new tax policies must take into account the subjects, levels and time of application to suit the socio-economic conditions of each country.

ensure stable production, market and people's life.

b) Amend and supplement current tax policies; gradually increase the proportion of domestic revenue sources to match the international economic integration process, expand the scope of direct tax collection and increase the proportion of direct tax collection in total tax revenue.

c) Contents and schedule of some key topics:

- Value added tax: by 2008, it will be completed in the direction of reducing the number of goods and services not subject to tax, creating conditions for tax calculation and deduction to be linked between all stages in the production and business process; Apply a tax rate to ensure equality in meaning and simplicity in calculating value-added tax on a variety of goods and services; perfect the tax calculation method, leading to the determination of the threshold of revenue subject to value-added tax to implement a tax calculation method that is consistent with international practice.

- Special consumption tax: By 2008, it will be completed in the direction of expanding the subjects subject to special consumption tax, adjusting special consumption tax rates to suit the goals of income regulation and consumption guidance. Money to abolish taxes and reduce special consumption taxes to ensure equality, impartiality and the principle of non-discrimination between domestically produced and imported goods.

- Export tax, import tax: in 2005, the National Assembly will complete the Law on Export Tax, Import Tax in the direction of encouraging maximum export; amend

Amend regulations on tax rates, tax calculation prices, and tax payment deadlines to implement commitments and international practices; amend tax collection processes and procedures to conform with the Customs Law, contributing to strengthening the management of import and export activities according to international commitments.

- Anti-dumping tax, anti-subsidy tax, anti-discrimination tax will be submitted to the National Assembly for promulgation by the end of 2005.

- Corporate income tax: By 2008, it will be completed in the direction of reducing tax rates, reducing exemptions, reducing taxes; unifying tax rates and tax authorities.

economic components to encourage investment and ensure equality in competition.

- Personal income tax: In 2007, the National Assembly will promulgate the Law on Personal Income Tax to replace the current Law on Income Tax for High-Income People, aiming to expand the taxable subjects and taxable objects, and to reduce the differences between Vietnamese and foreign taxable objects.

- Land use tax, resource tax: by 2008 will be completed in the direction of expanding taxable subjects and taxable subjects.

- Environmental protection tax: By 2008, the National Assembly will promulgate the Law on Environmental Protection Tax, which targets products, goods and services that pollute the environment; the tax base must be determined appropriately for each type of product or service that pollutes the environment. Environmental protection tax revenue is only used for environmental protection and not for other purposes.

- Property tax: In 2008, the National Assembly will promulgate the Property Tax Law in the direction of expanding the subjects of property taxable to ensure fairness between organizations and individuals with the right to own and use property.

- Regarding fees and charges, they will be rearranged in the following direction: continue to review, abolish or amend unreasonable fees and charges that cause inconvenience to production and life. Fees collected from providing public services will gradually be converted into public service prices, and fees of a tax nature will be converted into taxes. Unify the level of fees and charges for domestic and foreign organizations and individuals to achieve social equity.

4. Contents and procedures of tax management reform: Strengthening tax administration reform, improving Vietnam's tax management level to be on par with other countries in the region in the following directions:

a) Comprehensively modernize tax management work in terms of management methods, administrative procedures, organizational machinery, personnel, and widely apply information technology.

To improve the effectiveness and efficiency of management and control work for all tax-paying entities and tax-paying entities, limit tax losses to the lowest level, ensure collection, collection and timely payment of revenues to the state budget.

b) Strengthen administrative reform in tax management to enhance the authority, responsibility and effectiveness of the tax management apparatus. In 2006, the Law on Tax Management will be submitted to the National Assembly to clearly stipulate the duties and responsibilities of tax payers, tax agencies and other relevant organizations and individuals; Supplementing the power to impose taxes and investigate tax violations to tax authorities. In 2007, the self-declaration and self-collection mechanism was applied nationwide.

c) Carry out propaganda and education on taxation in various forms to raise awareness of voluntary compliance with the law among a wide range of tax payers; encourage and strongly develop tax consulting and accounting services; expand the scope of tax payment according to the declaration method. In 2005, officially applied tax assistance service to all taxpayers nationwide.

d) Applying modern information technology to tax management: period 2005

- In 2008, the network will be connected between agencies: Tax, Customs, Treasury, enterprises and related agencies; application programs will be developed to support tax inspection and examination; support services will be provided to taxpayers; application programs will be developed to manage taxes based on the principle of self-declaration and self-payment of taxpayers; Build personal income tax management application program.

In the period 2009 - 2010, the programs were established and expanded to connect information with all organizations and individuals related to tax management.

®) Expand the collection of tax obligations for a number of types of revenue related to agencies and organizations paying income sources to prevent revenue loss.

e) Strengthen training and education to improve management capacity, professional qualifications, professionalism, and ethical qualities of all staff towards deep specialization and professionalism.

g) Improve the quality and efficiency of tax inspection and control work to prevent, detect and promptly handle cases of tax law violations.

5. Implementation solution:

a) Strengthen the leadership and direct, regular guidance of the Party, National Assembly, Government, ministries, sectors and local authorities at all levels in all tax areas and reform the tax system.

b) Mass media agencies and the national education system have the responsibility to:

Strengthen propaganda and education on tax policies so that all organizations and individuals understand and voluntarily comply with tax laws. Praise organizations and individuals who practice good tax ethics, and strongly condemn violations of tax laws.

c) Perfect and reform mechanisms and policies on land management, non-cash payment, business registration, import and export, immigration, accounting, pricing, etc. to create favorable conditions for tax management and reform the tax system.

d) Strengthen the responsibility of organizations and individuals in coordinating with tax authorities such as: providing information, investigating, handling violations, resolving complaints, denunciations and other administrative measures to improve the effectiveness and efficiency of tax laws.

®) Encourage and promote consulting activities, providing services on tax, accounting, auditing, and tax agency to help organizations and individuals understand tax regulations.

Comply with tax laws, do good accounting work, fulfill one's obligations and responsibilities.

e) Strengthen the tax industry apparatus according to functional management, increase the responsibility and authority of tax agencies at all levels.

g) Strengthen training and advanced training to improve the qualifications of tax officials in a professional and specialized manner, meeting the requirements of advanced and modern tax management.

h) Tax policies are stipulated and have legal value only in tax legal documents.

Article 2. The Ministry of Finance shall preside over and coordinate with ministries, ministerial-level agencies, government agencies, and people's committees of provinces and centrally run cities to implement the program on reforming the tax system by 2010 stated in Resolution No.

This definition.

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Article 3. This Decision takes effect after 15 days, counting from the date of Public Proclamation.

Article 4. Heads, Deputy Heads of agencies at the same level as Ministries, Deputy Heads of affiliated agencies

The Government, Chairmen and People 's Committees of provinces and centrally run cities are responsible for implementing this Decision./.

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Recipient:

- Central Committee of the Communist Party,

- The Prime Minister, the Prime Minister's deputies,

- Ministries, agencies at the same level as Ministries, agencies under the Government,

- People's Committees of provinces and centrally-run cities,

- Central Office and Party Committees,