Solutions to increase budget revenue

(Baonghean) - According to the plan, in 2015, Nghe An province aims to achieve a total state budget revenue of 8,184 billion VND, an increase of 164 billion VND compared to the Ministry of Finance's projected target and an increase of 1,452 billion VND compared to the Provincial People's Council's projected target. To achieve this plan, all levels and sectors are aggressively implementing budget revenue collection efforts from the very first months of the year.

Manufactured at Dong Thanh Brick Factory (Yen Thanh).

Hong Son Ward in Vinh City is considered a good unit in tax collection and management. This achievement is thanks to the ward's Party Committee leading and mobilizing the entire political system for tax and budget collection, strictly implementing the review and establishment of tax, fund, and fee records; actively directing the collection of stable revenue sources, combating tax evasion on private housing construction, rental income from shops, road usage fees, environmental sanitation fees, tax debt collection, resource mobilization, and saving on recurrent expenditures. In 2014, Hong Son Ward collected over 9.4 billion VND, reaching 106% of the plan, including 7.6 billion VND in VAT. Meanwhile, the ward's expenditure was 5.492 billion VND.

In the first quarter of 2015, the ward collected nearly 4 billion VND. Meanwhile, the ward's expenditures reached 5.492 billion VND. "Without proper guidance, we wouldn't have been able to achieve the tax collection target. One of the Party Committee's important indicators for year-end evaluation is achieving and exceeding tax collection targets. From the beginning of the year, the ward's tax team completed all business license fee collection and implemented personal income tax collection according to the new policy," said Ms. Nguyen Thi Hoa, Secretary of the Hong Son Ward Party Committee.

Mr. Phan Van Viet, Head of the Vinh City Tax Department, said: “From the beginning of the year, the city has decisively directed and assigned specific targets, and strictly implemented debt management measures. Thanks to this, in the first quarter, the city collected 285 billion VND, reaching 26% of the projected target, a 27% increase compared to the same period last year, including 233 billion VND in regular revenue, reaching 30% of the annual target.” The city also promptly assigned targets for land exploitation and other targets in resource and environmental management, as well as accelerating the issuance of land use right certificates. In the first quarter, the city issued 1,194 land use right certificates, subdivided 175 plots, and changed land use purposes in 66 cases, thus increasing land use fees for the budget. The city has focused on building infrastructure in planned areas to exploit land resources in Nghi An, Hung Loc, and Nghi Lien districts. The land auction in the first quarter of 2015 is expected to generate approximately 100 billion VND. This year, the building materials market has also improved due to the investment and construction of many new real estate projects, which has also contributed to an increase in VAT revenue for the state.

In the Dien Chau District Tax Office, during the first months of 2015, the unit implemented measures to combat revenue loss, especially in the areas of construction, transportation, and non-state-owned enterprises. They proactively and effectively coordinated with local authorities and relevant departments in budget collection. They strengthened tax inspection and auditing activities. They actively explored potential and previously uncollectible revenue sources to promptly propose effective management solutions. They also managed itinerant contractors from outside the district who were constructing projects in the area. The District People's Committee urged and directed communes to complete procedures regarding site selection and land allocation planning for land use rights auctions, ensuring the plan was met and generating budget revenue.

The district urged businesses, families, and individuals approved for investment in the Thap-Hong-Ky industrial cluster to proceed with project construction according to the investment plan, ensuring timeliness and adherence to the plan. Simultaneously, it coordinated the completion of land lease procedures and the issuance of land use right certificates to fulfill financial obligations, preventing revenue losses from land lease fees. The district also directed the People's Committees of communes and towns to focus on collecting road maintenance funds to ensure the budget is met. As a result, Dien Chau's budget revenue in the first quarter reached 49.8 billion VND (as of March 15th), equivalent to 32.2% of the budget estimate, a 58% increase compared to the same period last year, with land use right fees reaching 1.649 billion VND.

The Director of the Nghe An Tax Department, Mr. Nguyen Dinh Hoa, affirmed: In the first month of the year, the Department assigned budget targets to its divisions and branches, striving for a minimum increase of 8% compared to the central government's target (approximately 7,270 billion VND). Based on these targets, measures are being implemented synchronously and decisively. A new aspect of tax policy from 2015 is that the tax for business households will have simpler procedures, making tax calculation more convenient. It is expected that the tax for business households will increase by approximately 40%, resulting in an additional revenue of about 30 billion VND. In January 2015, the Tax Department established a public database on the Tax Department's information portal. The Department is strictly implementing the directives and guidelines from the Central Government on the management of state budget revenue and expenditure in 2015.

Timely implementation of the allocation of state budget revenue and expenditure estimates to all levels, sectors, and first, second, and third-level budget units; and enterprises. Strengthening and diversifying forms of propaganda and legal consulting support on tax matters for the community to improve compliance with tax laws, especially support services for organizations and individuals paying taxes to enhance understanding and compliance with tax laws; strictly handling tax evasion, tax fraud, and failure to fulfill tax obligations, creating consensus and support from the people in the fight against tax evasion and smuggling.

Continue to promote tax administrative procedure reform, simplifying administrative procedures in a clear and transparent manner; effectively implement tax laws and state budget revenue collection tasks as set forth in the Resolutions of the National Assembly and the Government, promptly resolving difficulties and obstacles in production and business. Strengthen the management of land use fee collection from real estate projects. Focus on collecting land use fees from the beginning of the year to create revenue for capital construction investment and debt repayment. Widely implement the cross-checking of invoice statements throughout the system. Strictly manage the printing and use of sales invoices and service provision invoices according to the Decree amending and supplementing Decree No. 51/2010/ND-CP dated May 14, 2010 of the Government. Tax authorities will sell invoices to businesses classified as high-risk for tax purposes or those violating invoice laws.

Currently, there are still some areas experiencing revenue losses, such as taxes on gasoline and oil sales, and taxes on the transfer of houses and land, due to developers not actively processing land titles for residents, thus failing to fulfill their financial obligations to the state. There are currently 110 real estate projects in the area, of which 92 have been allocated land; however, the payment of land use tax and the fulfillment of financial obligations regarding land transfer and title issuance remain limited.

Chau Lan