In the afternoon of April 21, the National Assembly discussed in groups the draft Law amending and supplementing a number of articles of the Law on Personal Income Tax, Value Added Tax Law, Enterprise Income Tax Law and Special Consumption Tax Law.
Delegate Ta Van Ha (Da Nang Delegation) agreed with the necessity to promulgate the law.
Regarding the Law on Personal Income Tax, the delegate said that in the context of high prices and revenue decline... to be flexible, assigning the Government and the Prime Minister to decide to adjust the threshold for revenue that is not subject to tax is completely reasonable.
Regarding the tax rate, the delegate proposed to handle inadequacies in income tax for business households with revenue from 500 million VND or more.
A person who opens a store with a revenue of 500 million VND must have their salary deducted from the seller, even hiring employees. There must even be a deduction from the salary of the sellers and premises rent.
The delegate also contributed opinions on the level of family deduction for personal income tax.
Currently, the family circumstance deduction for taxpayers is 15.5 million VND/month (186 million VND/year); the deduction for each dependent is 6.2 million VND/month.
The delegate cited a family raising 2 children to study or raising sick and old people with a deduction of 6.2 million VND/month/person will not be enough.
The delegate cited that his mother was previously put into a poor household because he himself worked at the Youth Union, only had a basic salary, while his mother did not have salary or income, so when she was sick, she was put into a poor household.
This is to show that just by raising children to study, if there are elderly people who are sick, that family can immediately go to poor households," the delegate said and proposed adjustments so that officials, civil servants, and public sector employees who receive salaries can live on their salaries and have savings to prepare for illness.
Emphasizing that the responsibility of paying taxes must be fulfilled, however, the delegate proposed to have a balance to ensure that the living standard and living conditions are suitable for each family.
Will the increase in wages compensate for the price slippage? I continue to propose this content for research and amendment, assigning the Government to flexibly adjust for each stage, how to calculate correctly and fully to ensure people's lives," the delegate said.
Delegate Vuong Quoc Thang (Da Nang Delegation) said that regarding personal income tax, at the XV term, delegates discussed and gave many opinions. Currently, the costs of big cities are different from the costs in rural areas.
Therefore, the delegate believes that personal income tax and family circumstance deductions should consider issues related to the region. For Hanoi, Ho Chi Minh City and Da Nang, some major cities, family circumstance deductions for dependents are clearly more costly.
For example, in Hanoi now, raising children to go to university or elementary school, middle school, high school, even preschool, the cost is very high. Now only deducting more than 6 million VND/month for family circumstances is not appropriate," the delegate said and said that previously there was a proposal to increase the value of deductions and should divide regions.
Because currently the minimum wage of the business sector has been calculated by region and area. Therefore, the delegate suggested that the Government should consider adjusting it accordingly.
