The Government’s report just sent to the National Assembly shows that, in the two years 2018 – 2019, the revenue from personal income tax reached nearly 300,000 billion VND, but the tax debt also increased to more than 106,000 billion VND (up 23% compared to the beginning). year 2019). In which, the debt at risk of loss is about VND 50,000 billion.
Remember at a meeting of the National Assembly Standing Committee, Ms. Nguyen Thi Thanh Hai, former head of the People’s Volunteer Committee (now Secretary of the Thai Nguyen Provincial Party Committee) bitterly compared the amount of tax debt (then 40,000 billion VND). VND) can build 800,000 gratitude houses.
That number has shown that taxpayers’ money, especially personal income tax, is being used inefficiently and unfairly. Before the Law on Personal Income Tax took effect (2009), the revenue from this source was only about more than 10,000 billion VND. Starting from 2010, the revenue increased very quickly (due to the law expanding tax collectors and calculated on a 7-step scale, the higher the income earners, the higher the tax rate).
For example, in 2018 and 2019, according to the Ministry of Finance’s report, personal income tax revenue reached nearly 300,000 billion VND, an increase of 10 times compared to 2010. During this time, many times public opinion, The press and experts suggested that personal income tax needs to be adjusted when it is too exhaustive, the deductions for family circumstances, deductions for dependents are too small, exhausting taxpayers. Recently, the National Assembly has decided to increase the deduction for taxpayers themselves to 11 million and their dependents to 4.2 million. However, in the context of the raging Covid-19 pandemic, life is difficult, the cost of living (studying, medical examination and treatment …) has not decreased, this number is also immeasurable.
Paying tax is the duty and responsibility of each citizen, but the state has the responsibility to use that tax effectively and fairly. Taxpayers have the right to question whether there is equality and fairness when they have to work to pay taxes, while the amount of tax debt is increasing every year.
Not to mention, in recent years, Vinashin, Vinalines and 12 major industrial and commercial projects have suffered losses, losing state capital and tax contributions from the people. For example, with only 3 banks of 0 dong, the audit has just shown that the accumulated losses have now reached tens of trillions of dong. How many houses of gratitude, schools and hospitals can be built with that money? This is a painful reality for people and those who earn income and pay taxes.
Financial expert Dr. Nguyen Tri Hieu suggested that the heads of tax departments and branches must be strictly handled to increase bad debts. Because the Government has directed to increase tax debt, the heads of the units must bear the main responsibility. Therefore, it is necessary to strengthen inspection and examination of units with large tax arrears, which have increased recently. “Taxpayers who are late in paying money will be fined, even criminally prosecuted. So agencies and individuals that manage tax debts to increase their debt are also considered to be causing losses to the budget and must also be dealt with severely. “, suggested Mr. Hieu.
Sharing the same view, financial expert Assoc. Prof-Dr. Ngo Tri Long further analyzed that the tax industry said that the tax debt increased due to Covid-19, but in fact, enterprises recently had almost no revenue and profits. what to pay taxes. The amount of outstanding tax debt year after year cannot be handled but no one is responsible, now increasing further, it is clear that there is a laxity in inspection and supervision. “There must be strict sanctions so that people’s tax dollars can be used effectively and fairly,” Mr. Long proposed.
In any country or institution, tax policy also follows the law of “nourishing revenue”. Taxpayers have enough to eat and live well to be able to do business to pay taxes. The cost of raising children, education, medical examination and treatment is not enough, so there is no strength to think creatively, to develop the economy and get rich.
Experts have spoken out many times, having to re-regulate personal income tax policies, extending the number of tax steps, reducing the burden on taxpayers, but almost not received for adjustment. If tax debt continues to increase, public projects continue to lose money, and corruption is rampant, how long will true taxpayers still have to pay taxes?