Directive No. 15/2001/CT-TTg on Strengthening Management of Revenue Collection and Preventing Revenue Losses for the State Budget in 2001

DIRECTIVE

On Strengthening Management of Revenue Collection and Preventing Losses of State Budget Revenue in 2001

In the first five months of this year, state budget revenue nationwide reached 44.8% of the annual plan and increased by 8.3% compared to the same period in 2000. This result reflects, on one hand, the efforts to boost production and business operations and the tax compliance awareness of enterprises across the country, and on the other hand, the efforts in directing the implementation of economic and social development tasks for 2001 by ministries, sectors, and local authorities at all levels. However, the situation of state budget revenue collection, particularly taxes, still does not match the potential of the economy, with widespread cases of revenue losses and tax arrears. The main reasons are the lack of close coordination among agencies in managing and directing revenue collection, insufficient focus on the objects of management, and ongoing occurrences of speculation, smuggling, commercial fraud, tax evasion, and tax avoidance under various forms and increasingly sophisticated methods.

To build upon the achieved results and address the aforementioned issues, the Prime Minister requests that ministries, agencies, and provincial people's committees under the central government concentrate their efforts to effectively implement the following tasks:

1. Focus on directing the development of production and business operations, promptly taking measures to resolve difficulties and obstacles hindering the activities of individuals and businesses; strictly implementing the Government's resolutions on economic management measures for 2001, striving to exceed the state budget revenue collection plan for 2001 approved by the National Assembly.

2. Through the organization of evaluations on the implementation of the six-month revenue collection plan for 2001, combined with analyses of economic conditions in each sector, industry, locality, and type of tax, the Minister of Finance shall assign targets for increasing state budget revenue in 2001 to ministries, sectors, localities, and units, ensuring that the 2001 state budget revenue plan exceeds the actual results of 2000. Chairmen of provincial people's committees, Directors of the General Department of Customs, and Directors of the General Department of Taxation shall assign targets for increasing state budget revenue in 2001 to subordinate units; simultaneously formulating effective measures to direct and coordinate management of tax collection and prevent losses of state budget revenue.

3. In strengthening management of revenue collection and preventing losses of state budget revenue, it is necessary to immediately focus on and implement the following matters:

a) Continuously examining and resolving tax issues affecting business operations, especially value-added tax, import tax, corporate income tax, and fee and charge systems; while collecting all taxes, fees, charges, and other revenues into the state budget in accordance with the law, resolutely preventing the occupation of taxes due to be paid to the state budget.

b) Closely monitoring and timely forecasting price fluctuations in international and domestic markets to adjust export and import tax rates accordingly. The Ministry of Finance shall cooperate with relevant agencies to establish a mechanism for collecting into the state budget the difference between the selling price of goods exported under contracts signed by the Government with foreign countries and the market price.

c) Accelerating the progress of land allocation, land leasing, issuance of land use rights certificates, and house ownership certificates to expedite the collection of land-related state budget revenues. There should be good coordination among agencies to prevent losses of personal income tax, paying particular attention to foreign nationals working in Vietnamese agencies and units. For households engaged in business currently applying the turnover tax system who have changed their scale of business operations, the tax quota must be reviewed and adjusted from the third quarter of 2001 to ensure appropriateness; actively promoting the household accounting system, increasing the number of households transitioning to registration and payment of taxes through declaration.

d) Enhancing the responsibility of taxpayers in self-calculating, declaring, and paying taxes into the treasury. Intensifying inspection and supervision of tax obligations, strictly punishing cases of non-declaration or incorrect declaration and payment of taxes to evade taxes, acts of embezzling tax revenues; while rectifying and addressing overlapping inspections and supervisions that exceed functions and authority and cause difficulties for businesses.

đ) Strengthening the responsibility and effective cooperation among tax, customs, police, market management agencies... in combating speculation, smuggling, and commercial fraud in each local area, especially at border gates and major trading centers.

4. Ministers, heads of ministerial-level agencies, heads of government agencies, chairmen of provincial people's committees under the central government are responsible for organizing the implementation of this Directive./.

4. The Ministers, Heads of ministerial-level agencies, Heads of governmental agencies, Chairpersons of provincial people's committees under the direct control of the central government shall be responsible for organizing the implementation of this Directive./.