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By 2025, 90% of taxpayers are to be satisfied with the service of tax authorities

Unify tax policy system

The overall objective of the Strategy is to build a modern, lean, efficient and effective tax sector that manages taxes, fees and charges in a unified, transparent, intensive and professional manner according to risk management methods, strengthens IT application, simplifies administrative procedures, and reduce compliance costs for people and businesses.

Regarding the objective of tax policy reform, the Strategy is to perfect Vietnam's tax policy system in line with the standards of a good tax system in accordance with international practices, and to meet the resource requirements for implementation of the socio-economic development strategy in the 2021-2030 period, including the following main taxes, fees and charges: Value-added tax; excise tax; export tax, import tax; corporate income tax; personal income tax; resource tax; agricultural land use tax; non-agricultural land use tax; green tax; fees, charges and other revenues managed by the state budget.

Regarding the budget revenue from taxes and fees, the Strategy aims to maintain the ratio of capital contributed to the state budget at a reasonable level and in line with the socio-economic development strategy in each five-year period from 2021 to 2025 and from 2026 to 2030.

In the first phase, the budget will focus on supporting businesses and people to overcome difficulties and restore production due to the negative impact of the Covid-19 pandemic.

Moreover, the strategy will comprehensively modernize tax administration, in line with international practices and Vietnamese laws, with a focus on tax administration institutions, human resources and information technology.

Regarding tax administration reform, by 2025, the strategy aims for 90% of taxpayers satisfied with the service of tax authorities, and the support rate for taxpayers by electronic means will reach at least 70%.

The percentage of tax applications processed online by tax authorities at levels 3 and 4 out of the total received applications will be at least 80%.

The percentage of tax declaration, tax payment, tax refund, tax exemption and reduction by electronic means of taxpayers as enterprises or organizations is at least 98%; of individuals at least 85%.

The percentage of applications for tax refund, exemption and reduction of taxpayers that are processed and returned on time by tax authorities is at least 98%.

Review and adjust many taxes

The tax reform strategy also sets targets for each tax.

Accordingly, for corporate income tax, the tax sector will review to amend or abolish tax exemption and reduction incentives that are no longer appropriate with development requirements and international integration requirements; minimize the integration of social policies with tax exemption and reduction policies, ensure tax neutrality for stable application in the medium and long term; implement corporate income tax incentives for small and micro enterprises, and change policy of foreign investment attraction from quantity to quality, encourage all enterprises to invest in key industries and areas; expand the tax base in accordance with the country's socio-economic context and international practices; implement standards of prevention and combat against transfer pricing, and anti-erosion of revenues according to international practices.

For personal income tax, the tax sector will review and add taxable objects; research, amend and supplement tax rates suitable to taxable income; simplify conditions in personal income tax finalization for both taxpayers and tax agencies; prevent acts of tax evasion and avoidance; study, amend and supplement regulations on tax exemption and reduction in accordance with the country's socio-economic context in each period and international practices.

For natural resource tax, the tax sector will study and amend regulations, taxable prices, and taxable natural resource outputs; amend the tax framework, tax rates, and exemption and reduction of natural resource tax transparently, ensuring that the resource tax policy continues to be an effective tool to contribute to the management and protection of natural resources, and to encourage the economical and efficient use of natural resources, encourage deep processing and enhancement of the value of resources.

For taxes related to property (including agricultural land use tax and non-agricultural land use tax), the tax sector will continue to exempt agricultural land use tax until the end of 2025 under the policies and views of the Party and State on agricultural and rural development; and review and evaluate the performance of the non-agricultural land use tax policies. Thereby, the tax sector will increase the regulation for land and collect tax for houses in order to encourage effective use of houses and land, contributing to limiting speculation, to ensure reasonable and stable revenues for the state budget, in line with Vietnam's socio-economic conditions and international practices. Moreover, the tax sector will develop tax policies in a simple way that is easy to understand, and easy to identify taxpayers of properties and tax payable, in accordance with the provisions of the land law and relevant laws.

As for the green tax, the tax sector will research expanding the subjects of green tax for goods causing environmental pollution; review to adjust the tax framework and rates in order to ensure that the green tax policy is an important economic tool that contributes to limiting the import, production and use of goods causing environmental pollution.

Quickly implementing electronic invoice for business households

With regard to fees and charges and other state budget revenues, the tax sector will review and perfect the legal system of fees and charges in the direction of effectively exploiting the sources of fees and charges from properties and resources, environment protection; carry out the roadmap to increase the fee rate to calculate all costs in the fee rate; accelerate the transition from fees into public service prices; encourage the promotion of socialization of public service provision; strengthen administrative procedure reform, provide online public services to further improve the business environment, free up society's resources and contribute to improving national competitiveness in compliance with the policy of organization and rearrangement of the apparatus of state agencies and service delivery units.