Support business households to eliminate lump-sum tax

VTV.vn - Currently, there are about 3.6 million business households under tax management, with many activities closely related to businesses.

Eliminating lump-sum tax and switching all business households to the declaration method is considered an important step to build a more transparent, fair and modern business environment. However, to put the policy into practice, careful preparation is needed. At the discussion "Improving tax and customs policies, promoting business development" organized by the Tax Department, the Customs Department and the Economic - Financial Magazine, many solutions and opinions were proposed to encourage business households to develop.

Many delegates expressed their interest in the timeline from January 1, 2026, when the lump-sum tax mechanism for business households will be completely abolished. Thus, about 3.6 million business households nationwide will switch to self-declaration and self-payment of taxes based on actual revenue and income. The question is what support mechanism will be available to help small businesses adapt to the new tax policy?

There are currently about 3.6 million business households under tax management, with many activities closely related to businesses. Therefore, their switch to self-declaration, self-payment of taxes and use of electronic invoices not only changes procedures, but also directly impacts the flow of the economy.

Mr. Nguyen Viet Dung - Chairman of the Board of Directors of Okini Food Vietnam Company said: "We hope that the company's current partners, especially many business households converting to small and medium-sized companies, would like to create favorable conditions for the transaction of invoices, documents, and access to information to develop together."

Opinions at the discussion said that business households are very diverse, from small stalls to chain stores with revenue of hundreds of billions of dong. The difference in scale and understanding of taxes means that the transition to self-declaration and self-payment requires a roadmap and support appropriate to each group, avoiding confusion for business people.

Mr. Dang Ngoc Minh - Deputy Director of the Tax Department, Ministry of Finance shared: "The tax industry is in a very urgent season. We are building a tax management law, institutionalizing this content, especially there will be a separate Decree on business household management, closely coordinating with companies in the accounting and tax service industry. Business households will have full means of corridors as well as be equipped with legal corridors".

The Tax Department representative also said that the "Abolishing lump-sum tax" project will divide business households into 3 groups: Group 1: Revenue under 200 million VND/year is exempt from tax; Group 2: Revenue from 200 million to under 3 billion VND, pay tax at the same revenue rate as present; Group 3: Revenue over 3 billion VND, pay corporate income tax of 17% on profits like small businesses. Support policies will be based on each revenue level.

Source: https://vtv.vn/ho-tro-ho-kinh-doanh-xoa-bo-thue-khoan-100251017051003034.htm