Focus on budget collection solutions

The Tax sector has been implementing many solutions to effectively increase state budget revenue on a monthly and quarterly basis, ensuring the goal of growth and sustainable socio-economic development, especially in the second quarter of 2024.

State budget revenue results in the first quarter of 2024 reached 3,969 billion VND, equal to 30% of the central estimate, 28% of local estimates and 96% over the same period (of which, tax and fee collection was 2,070 billion VND; fees, Fees 98 billion VND; land collection 583 billion VND; lottery revenue 1,134 billion VND; mineral exploitation fee collection 22 billion VND; financial revenue 66 billion VND copper).

According to analysis by the Tax Department of Lam Dong province, state budget revenue in the first quarter of 2024, although ensuring the progress of the Central estimate assigned by the Central Government, did not reach the target of 30% assigned by the Provincial People’s Committee of VND 4,245 billion, originating from the Reasons such as: In the first quarter of 2024, a number of tax policies implemented to support taxpayers have significantly affected and impacted state budget revenues (reducing environmental protection tax by 145 billion VND, reducing Revenue from land rent is 64.6 billion VND, reduced value added amount is 103.9 billion VND). In addition, additional reasons include slow growth in some production and business activities; The industrial sector, especially electricity production, had low growth due to the Electricity Group’s dry and moderate weather, so some sectors achieved low growth compared to the same period.

In the first quarter, Lam Dong Provincial Tax Department issued documents implementing the state budget collection tasks in 2024; Implement specific budget revenue roadmap allocation for each month and quarter; Focus on directing tax collection for the first quarter of 2024 and license fees. The Tax Department has deployed to the Tax Departments of districts and cities to capture and evaluate the situation of budget collection and tax management in localities.

At the same time, direct the review and grasp the number of businesses and business households that must declare and pay taxes, the sources of revenue generated, the amount of tax remaining, and evaluate the ability to collect to have appropriate and effective collection measures. effectively, exploiting remaining revenue sources and potential. Closely monitor revenue progress, forecast monthly and quarterly revenue, evaluate and analyze the revenue situation in each area, each collection area, tax, revenue increases and decreases due to policy implementation, influence of the real estate market to have timely revenue direction solutions.
In addition, strengthen inspection and strict supervision of monthly, quarterly tax declarations and annual settlements to compare revenue, output and input value-added tax on declarations with electricity bills. Compare profit rates for businesses in the same industry and same scale. Focus on reviewing financial reports to urge businesses to fully and promptly pay corporate income tax amounts through 2023 settlement…

According to Mr. Tran Phuong – Director of Lam Dong Provincial Tax Department: In the second quarter and the following months, the Tax Department will strengthen propaganda of tax policies and tax administrative procedures at all stages, departments, and branches. field. Promote the application of propaganda and support measures electronically. Propagate and promote the implementation of electronic invoices initiated from cash registers, electronic invoices of businesses retailing gasoline, oil, alcohol stamps, and electronic cigarette stamps to ensure compliance with the roadmap and plan. suggest. Support for organizations and business households that have difficulties and problems in implementing electronic invoices, documents, and electronic stamps.

At the same time, continue to reform and modernize the tax system, simplify tax administrative procedures, improve the quality of tax declaration, payment, electronic tax refund, and electronic invoice services. Organize a duty department to ensure a smooth 24/7 information technology system to support taxpayers in fulfilling their obligations to the state budget.

Strengthen the review of all revenue sources in the area, on that basis assign specific tasks to each area and each managing civil servant right from the beginning of the year, in order to well manage and exploit the revenue sources arising to collect revenue. Submitting to the budget according to regulations, avoiding loss of revenue to the state budget. Instruct taxpayers to fully declare and at the same time strictly implement administrative sanctions for cases of late submission of tax declaration dossiers.

Along with strengthening the work of checking tax declaration records and inspecting and checking, tax authorities fully deploy measures to urge tax debt collection and assign specific targets to each civil servant. Focus on handling tax debt of mineral exploitation enterprises and financial obligations related to land. Ensure strict management of tax debt and timely payment to the state budget. In particular, strengthen tax management for gold, silver and gemstone trading activities, conduct a review of all businesses, households and individuals doing business and processing gold, silver and gemstones in the management area. especially business activities of buying and selling raw gold and gold bars.

Strengthen debt management and tax debt enforcement; Organize a review of all tax debts, including uncollectible debts and collectible debts, detailed by each subject, area, and management unit; Assign to each civil servant, tax team, Tax Department, tax debt management and enforcement department and take effective measures to urge debt collection, in order to reduce the amount of tax debt to the maximum level. At the same time, continue to fully organize the implementation of further enforcement measures in accordance with the process and the Law on Tax Administration, thereby contributing to ensuring state budget revenue and completing assigned tasks in 2024.