On November 28, continuing the 8th Session, the National Assembly discussed in the hall the draft Law on Corporate Income Tax (amended).
Speaking at the meeting, delegate Nguyen Thi Thu Dung (Thai Binh delegation) was interested in Article 4 on tax-exempt income.
This delegate said that the draft Law has added many subjects exempted from corporate income tax.
According to the draft Law, income of public service units providing public services is also exempt from tax. However, it is proposed to exempt corporate income tax for units that are autonomous in both investment and regular expenditures.
Delegate Nguyen Thi Thu Dung analyzed that public service units are providing public services guaranteed by the state on behalf of the state. The state also has a policy of promoting the socialization of public services and promoting autonomy for public service units.
“The revenue of public service units that are autonomous in both investment and regular expenditures is currently guaranteed to replace the state budget. Therefore, these units are not obliged to contribute to the state budget. On the other hand, the services of public service units have not been calculated correctly and fully.
The unit's revenue is being used to provide public services according to assigned tasks, while ensuring the approved financial plan and internal spending regulations of the unit" - delegate Nguyen Thi Thu Dung added.
According to this delegate, at present, the autonomy of public service units still has many obstacles and shortcomings due to the incomplete and inconsistent legal framework. This leads to many difficulties for most autonomous units.
The delegate from Thai Binh said that reduced revenue leads to limited benefits and reduced income for civil servants and workers, which is one of the main reasons leading to the situation of civil servants quitting their jobs; and the inability to retain high-quality human resources.
With the above analysis, delegates proposed to exempt corporate income tax for units that are autonomous in both investment and regular expenditures.
Also on this issue, delegate Duong Khac Mai (Dak Nong Delegation) said that many public service units must undertake political tasks and serve the people, but must still be 100% autonomous.
Therefore, the delegate suggested that in order for public service units to have more resources to undertake the roles and tasks assigned by the Party and State, as well as to better serve the people, it is necessary to consider reducing income tax for these units.
"We should consider this as a return investment from the State to create a unit with resources for investment and expansion, especially technology" - delegate Duong Khac Mai emphasized.
