TRAO ĐỔI VỀ DỰ THẢO LUẬT THUẾ GIÁ TRỊ GIA TĂNG (SỬA ĐỔI)

Abstract

Value-added tax is one of the major contributors to the state budget. The Ministry of Finance is collecting public comments on the revised Law on Value Added Tax. The draft Law proposes to amend and supplement regulations to expand the tax base, combat fraud and loss of value-added tax revenue, and ensure sufficient revenue to the state budget. Some shortcomings in the current provisions of the Law will be amended to ensure transparency, understandability, and ease of implementation. The article clarifies some changes in the draft Law on Value Added Tax.