In 2021, the Tax sector will carry out the task of collecting state budget in the context of economic difficulties and challenges, especially since the end of April, when the COVID-19 epidemic broke out again, many key economic areas have been affected. Having to implement a prolonged social distance to fight the epidemic, production and business activities of enterprises have been delayed, supply chains have been disrupted, and the economy has suffered a serious decline, which has significantly affected the industry. budget revenue. However, with the close direction of the Government, the Ministry of Finance and the efforts of tax authorities at all levels, the tax sector has successfully completed the assigned tasks.
Total state budget revenue managed by the tax sector has exceeded the estimate by over VND 177,000 billion
As a result, the total state budget revenue managed by the tax sector exceeded the estimate by over VND 177,000 billion. According to the report on revenue estimates for 2021 of the Tax Departments, 60/63 localities assessed that they had completed and exceeded the estimate of state budget revenue in 2021; 14 of 19 revenues and taxes were completed and exceeded the estimate.
In order to fulfill the dual goal of “strongly preventing the epidemic while focusing on recovery, socio-economic development and ensuring people’s lives”, the General Department of Taxation has submitted to the Ministry of Finance to submit to the Government for promulgation a Decree. Decree No. 52/2021/ND-CP dated April 19, 2021 on extension of tax and land rent in 2021 for businesses, households and individuals in industries and fields facing difficulties due to the impact of the pandemic. COVID-19 pandemic. It is estimated that in 2021, there have been nearly 140,000 applications for tax payment extension, including 120,021 enterprises and organizations and 19,487 business households and individuals. Total tax and land rent is extended: 92,900 billion VND.
By the end of November 2021, the tax authority has exempted or reduced the land rent according to the Prime Minister’s Decision No. 27/2021/QD-TTg with a total amount of about 3,500 billion VND. Tax reduction under Resolution No. 406/NQ-UBTVQH15 and Decree No. 92/2021/ND-CP is about VND 19,700 billion. In which, for CIT, the total tax incurred in 2021 is expected to decrease by about VND 2,200 billion. For VAT: from November 1, 2021, the VAT rate will be reduced by 30% for some services. The revenue reduction in December is expected to be about VND 1,650 billion. For business households and individuals: It is estimated that the tax exempted until the end of December is about 6,698 billion VND, the paid tax will be deducted in 2022. The tax authority has extended the excise tax according to Decree No. 104/2021 /ND-CP with a total amount of about 4,000 billion.
Le Kim Lien