In 2022, the Provincial People's Council assigned an estimate of state budget revenue from the foreign-invested enterprise sector of VND 2,350 billion. In the past 10 months, the provincial Tax Department has cooperated with localities and functional sectors to actively nurture and effectively exploit the sources of revenue from this economic sector into the state budget ....

In 2022, the Provincial People's Council assigned an estimate of state budget revenue from the foreign-invested enterprise sector of VND 2,350 billion. In the past 10 months, the provincial Tax Department has cooperated with localities and functional sectors to actively nurture and effectively exploit the sources of revenue from this economic sector into the state budget ....

Production at Nestlé Vietnam Co., Ltd (My Hao town)

In recent years, it is estimated that state budget revenue from foreign-invested enterprises accounts for a high proportion of total domestic budget revenue, accounting for 15-20% of total revenue annually on average. In 2022, it is estimated that state budget revenue from this economic sector accounts for over 14.7% of the domestic revenue structure. The propaganda and support for taxpayers for foreign-invested enterprises have always been interested by the tax sector in many appropriate forms. For newly established businesses, the functional division of the Provincial Tax Department sends documents on tax policies to the mailbox address for businesses in the first week of being granted a tax code, and instructs them to use software to support them in online tax declaration and payment support. Tax officials apply flexible methods to help businesses learn about tax policies such as: Direct consultation at the tax office, answering by phone or in writing, email. Every year, the Provincial Tax Department organizes training courses on tax knowledge and advice for businesses; dialogue conferences between tax authorities and businesses to enforce tax laws, especially new tax policies.

In the tax administration of foreign-invested enterprises, tax agencies focus on inspection and examination to prevent tax loss. The task of inspection and examination focuses on enterprises such as: Tax refund enterprises, loss-making enterprises with signs of transfer pricing, enterprises with suspicious transactions, enterprises enjoying preferential treatment, tax exemptions and reductions; commercial enterprises with large revenues but low budget payments…

Production at Maz-Asia automobile manufacturing and assembly factory (Kim Dong)

In fact, most foreign-invested enterprises have a good sense of compliance with tax policies and fully declare and pay taxes to the state budget. Tax arrears for this business sector only belong to a few businesses. The management of tax declaration and accounting for foreign-invested enterprises is strictly carried out in accordance with the provisions of law. In addition, tax authorities pay attention to the registration and grant of tax identification numbers for individual employees in this business sector. Tax authorities monthly and quarterly regularly urge units to submit tax declaration dossiers on time. With the measures to nurture and exploit such revenue sources, state budget revenue from foreign-invested enterprises has achieved good results. According to statistics from the Provincial Tax Department, by the end of October, state budget revenue from foreign-invested enterprises has been over VND 1,919 billion, reaching 81.7% of the estimate assigned by the Provincial People's Council, seeing an increase of 37.2 % compared to the same period last year. In the revenue structure, some high taxes are: Corporate income tax is 1,554 billion VND, value added tax is 334 billion VND, natural resources tax is 30 billion VND... Some businesses with high state budget payments are: Branch of Acecook Vietnam Joint Stock Company; Nestles Vietnam Co., Ltd., Vietnam Automobile and Motorcycle Parts Manufacturing Co., Ltd., North Kinh Do One Member Company Limited, Lixil Vina Co., Ltd. Branch in Hung Yen...

Performing the task of state budget collection in foreign-invested enterprises is of great significance to contribute to the comprehensive completion of the domestic state budget revenue estimate in 2022. In the last two months of the year, the Provincial Tax Department needs to closely coordinate with all levels, branches and localities to continue exploiting and improving the efficiency of tax administration, strive to complete and exceed the estimates for this business sector, focus on conducting such a number of solutions as: propaganda on tax policies and laws, organizing "weeks to listen to taxpayers' opinions", dialogue conferences, training on new tax policies for foreign-invested enterprises to fully understand and fulfill obligations to the State budget. To regularly review, evaluate, analyze and forecast factors affecting production, business and state budget revenue in this business sector to promptly manage revenue sources, prevent revenue loss, exploit potential revenue. To strengthen the urging, guidance, inspection and supervision of enterprises to declare tax in a timely and correct manner; monthly summarize and evaluate the quality of declarations, strive for the rate of declaration dossiers on time and without errors. In addition, direct regional Tax Sub-departments and functional divisions to focus on reviewing and comparing to accurately determine the number of units that are operating, stopping or shutting down production and business, and promptly detecting the cases of incorrect declaration, and insufficient tax payable to take appropriate tax collection measures. To enhance the inspection and examination of tax law observance at the head office in combination with checking the use of invoices in order to detect the illegal use of invoices by enterprises, thereby handling violations of invoices and tax according to regulations; inspect and examine businesses with high tax risks such as the enterprises with projects transfer, capital transfer, tax incentives, transfer pricing... At the same time, promptly handling the cases of benefiting the policy to refund tax not for the right object and in wrong purpose.

Nguồn trích dẫn: baohungyen.vn