Fixed many tax laws to encourage the development of production, sales

 

Continued tax policies supporting the business community

 

The report presented before the National Assembly Standing Committee, the Finance Minister Dinh Tien Dung said, to restore growth momentum in the future, enabling Vietnam enterprises in international economic integration economic and administrative reforms in tax administration, transparency in economic activities, the Government has prepared draft Law amending and supplementing some articles of the Law on Value Added Tax (VAT) , the Law on Special Consumption Tax (SCT) and the Tax Administration Law.

 

In fact, in 2012-2014 and the first 8 months of 2015, the National Assembly, the Government has had many measures to help and support to remove difficulties for enterprises, the economy had recovered growth momentum .

 

However, according to Minister Dinh Tien Dung, before the opportunities and challenges of international economic integration, the economy will continue to face many difficulties and challenges. Meanwhile, a number of tax policy has not been modified to keep up with reality and the evolution of the economy, leading to complex, abused for fraud in the implementation (such as regulations on the declaration and payment of tax and refund of VAT, the VAT refund fraud); inconsistent with international practice and the integration process in order to ensure the competitiveness of domestic enterprises (such as the excise tax rate for cars with under 24 seats, the excise taxed price for imported goods not synchronized with the excise taxed price for goods produced in the country) ...

 

Besides, in the context of economic difficulties, many taxpayers have worked hard to pay taxes incurred but still owe the tax and late payment fines are unlikely to pay for reasons of force majeure (many cases had larger fines for late payment of taxes of) ... Should the Ministry of Finance said that the solution required and appropriate handling mechanism to encourage enterprises to stabilize production and business.

 

Therefore, amending and supplementing the Law on VAT, the Law on Special Consumption Tax and the Law on Tax Administration, the Ministry of Finance is urgently needed.

 

Agreeing with the Government's submission, the examination report of the Budget and Finance Committee (OP) of the National Assembly, the majority opinion in the Committee agreed with the Report OP of Government on the need to promulgate Law Amending and Supplementing 3 tax law, which amended the Law on VAT (including 2 content), the Law on Special Consumption Tax (3 contents) and the Tax Administration Law (including 2 content).

 

Due to the necessity and urgency practices pose, OP Commission also agreed with the Report to the Government and said that should comply with the Compact, adopted at the first session of the National Assembly. According to the interpretation of this agency, must show off in one session to continue to implement policies to support the business community to overcome difficulties and challenges, improve business and investment environment, ensuring fair competition and encourage strong local content, development of supporting industries. At the same time, to redress the VAT refund fraud, reform of administrative procedures; implementation of transparency and equality. healthy competition, encourage investment, production and business development.

 

Agreed to reduce the excise tax rate for vehicles with a cylinder capacity of less

 

Regarding excise duty rates for cars, the majority opinion in the Committee agreed with the basic OP plan amended the excise tax rate on cars with less than 24 seats, which adjust for the reduced tax rate cars with a cylinder capacity of less than 2000 cm3 and adjusted for cars with a cylinder capacity of over 2000 cm3.

 

Examine the opinion of the agency, as the draft law provisions will help to reduce car prices, boosting the market and help people with good incomes, on average rather buy cars. Besides, the reduction of the excise tax rate for vehicles with a small cylinder capacity will encourage people to use energy-saving vehicles, in accordance with the conditions of transport infrastructure in the country and ensure the edge Painting on a tax equivalent by countries in the region.

 

However, it should consider the adjusted tax rate for passenger cars powered by electricity from 16 to 24 seats from 10% to 0% is not reasonable, because while all other models are liable to excise tax. Therefore, the Commission proposed OP unadjusted rate of this car line down to 0%, which should only adjust the tax rate from 10% to 5%.

 

Amending and Supplementing the Law on Special Consumption Tax, for the rules on excise taxed price for imported goods, the Commission agrees with the plan OP revised excise taxed price for all imported goods subject to excise tax export prices by importing establishments sold, according to the Report of the Government. According to the committee, in the context of import duty will be reduced to 0% for many goods by international commitments, the adoption rates for excise taxed as current imports would not guarantee the fairness between goods produced domestically and imported goods (with differences in cost circulation, domestic sales between production facilities and import facility). However, the Commission also proposed OP Government should clarify the provisions "price set by the importer sold" means the price at the stage yet (wholesalers or retailers for consumers).

 

Agreed to erase tax debt, money from 01/7/2007 to 01/7/2013 for late payment

 

About amendments and supplementing the Law on Tax Administration, the Committee agreed on debt relief OP taxes, the deferred payment of tax, fines for late tax payment arising from 01/7/2007 to 01/7/2013 day as The report of the Government.

 

In the opinion of the Ministry of Finance, Law Drafting agencies, economic difficulties, many taxpayers have worked hard to pay taxes incurred but still owe the tax and late payment fines are unlikely to pay especially in cases of force majeure by the State as unpaid, adjust planning, slow clearance, bankruptcy or canceled customer contracts ... Many cases have fines for late payment specified in high level, over a few years older than tax money. If no solution and suitable processing engine, the amount of unpaid tax and fines for late payment is not received on the rise, putting pressure on the taxpayer and the tax authorities.

 

However, according to the Commission: OP, the additional provisions offs have specific time in law is inappropriate. Therefore, the Government proposed to the National Assembly's Resolution to tax debt relief for this case. Law Committee of Parliament agrees with the Commission's comments and said: OP: The draft law provides for the contents remission of tax arrears and fines which are particular documents, only apply once for an argument specific audiences. Therefore, the proposal to review, the National Assembly may enact resolutions to debt relief for this object if reasonable and necessary.

 

On the subject were written off tax arrears, late payment fines, the majority opinion in the Committee agreed on the basic OP offs of tax arrears, late payment fines on subjects such as the Report of the Government. However, the proposal is not written off fines, late payment for revenues from land, the business case of real estate, commercial exploitation of mineral resources as these amounts related to financial debt Natural, mineral and land as a national asset.

 

Commenting on the draft law, the NA Chairman Nguyen Sinh Hung said that the draft Law on the National Assembly qualified in 10th session.

 

National Assembly Vice Chairman Nguyen Thi Kim Ngan and many reviews in NASC also endorsed the need to fix the tax laws to facilitate enterprise production and business development, in line with the new situation.

 

According mof.gov.vn