On the morning of May 12, continuing the 9th Session, National Assembly deputies discussed in the hall a number of contents with different opinions of the draft Law on Corporate Income Tax (CIT) amendment.
Speaking, delegate Trinh Thi Tu Anh (Lam Dong delegation) proposed to consider adding areas where tax incentives are applied such as green development and environmentally friendly products.
The delegate said that the draft law is stipulating other cases of tax exemption and reduction when enterprises use a lot of it for two groups of disadvantaged workers: female workers and ethnic minorities.
The delegate of Lam Dong delegation proposed to consider adding tax incentives to enterprises that employ many other workers such as workers with disabilities, early retirees, and those who quit their jobs (clerks, civil servants, and public employees) due to the arrangement of administrative agencies.
"Exemption and reduction of taxes for businesses that employ employ employ employers to reorganize the apparatus is also in line with the employment policy for subjects of staff streamlining," said the delegate.
Discussing tax obligations, the delegate stated that regulations on foreign enterprises doing business on digital platforms often face difficulties in complying with tax regulations in Vietnam due to lack of permanent establishments.
Therefore, the delegate said that it is necessary to more clearly define the mechanism for simplified declaration through the electronic information portal, increase feasibility, reduce compliance costs and ensure current budget collection in the e-commerce sector.
At the same time, the delegate also proposed to remove the regulation "including businesses doing e-commerce and doing business on digital platforms" and proposed to revise the "foreign businesses without permanent establishments in Vietnam paying taxes on tax-ising income in Vietnam.
Regarding taxable income, according to the delegate, listing the incomes makes this complicated and confusing. Therefore, it is advisable to summarize by using income groups with common characteristics, and at the same time referring to relevant guidance documents.
Regarding taxable income, delegate Mai Van Hai (Thanh Hoa Delegation) proposed to review this regulation to ensure strictness, avoiding the situation where businesses intentionally miss taxable income. It is recommended to clarify what isoming revenue, deliberately hiding revenue to evade taxes to have strict handling measures for cases of deliberatelyoming revenue. This will help prevent policy profiteering in the law.
The draft law stipulates the income of public service units from providing public service services, including:
First, basic and essential public service is included in the list of public service using the state budget issued by competent authorities.
Second, public service services that the State must support and ensure operating costs have not been fully included in service provision costs in service prices.
Third, public career services in the area have particularly difficult socio-economic conditions.
To facilitate public service units, the delegate suggested that it should be regulated to exempt corporate income tax for public service units and ethnic minority and mountainous areas with difficult socio-economic conditions.
