The objective of the tax system reform strategy in the 2011 - 2020 period is to bring Vietnam to the top list of tax facilitation in Southeast Asia. Accordingly, at least 90 percent of companies will use e-tax services by 2020.
Mr Bui Van Nam, General Director of the General Department of Taxation under the Ministry of Finance, said that the objectives of the tax reform strategy are to build a modern, effective and efficient tax system; manage taxes, fees and charges in a consistent, transparent, simpl, clear and easy to do manner; and expand tax base to increase collection sources and restructure tax base to increase domestic collection sources. Budgetary revenues to GDP ratio is estimated at 23 - 24 percent in the 2011 - 2015 period. Incomes from taxes, fees and charges increase 16 - 18 percent a year on average.
The international integration context requires some substantial changes to tax policies. Therefore, this strategy has stated specific objectives for acceleration of tax administrative procedure reform. Accordingly, at least 60 percent of companies will use e-tax services in 2015, 50 percent of businesses register and declare taxes via internet, 70 percent of taxpayers are satisfied with tax services. Submitted tax declarations will account for at least 90 percent of total submittable ones; the number of tax declarations submitted on time will account for at least 85 percent; and tax declarations automatically checked via software applications of tax offices will account for at least 95 percent.
In the next stage from 2016 to 2020, Vietnam's time of administrative procedure performance by 2020 will be among the four leading countries of Southeast Asia in the ranking of tax facilitation. By 2020, at least 90 percent of enterprises will use e-tax services; 65 percent of enterprises will carry out tax registration and declaration via the Internet; and 80 percent of taxpayers are satisfied with services provided by tax offices. Submitted tax declarations will account for at least 95 percent of total submittable ones; the number of tax declarations submitted on time will account for at least 95 percent; and tax declarations automatically checked via software applications of tax offices will account for 100 percent.
Contents concerning tax management and policy reform are essential for the development of Vietnamese tax sector, which has distressed businesses and citizens in the past time. In the future, the successful reform will help make the tax system an effective tool of macroeconomic management.
The tax system reform strategy for the 2011-2020 period focus on the following principal contents: To build a synchronous, consistent, fair and effective tax policy system suitable to socialist-oriented market economy institutions; Set reasonable mobilization levels to facilitate domestic production and serving as an effective tool of macroeconomic management of the Party and State; Build the Vietnamese tax system to be modem, effective and efficient; Make tax, charge and fee administration work uniform, transparent, simple and easy to understand and easy to do on the three fundamental bases: transparent tax policy institutions, simple and scientific tax-related administrative processes and procedures conformable with international standards; quality and incorruptible human resources; and application of modern information technologies with highly interconnected, integrated and automated.
Thanh Yen
Vietnamese
