Strict, economical, and efficient

(Baonghean) - At the end of 2013, Quy Hop district achieved a state budget revenue of 120,948 million VND, equivalent to 102.5% of the statutory budget estimate and the budget estimate assigned by the District People's Council; and 102% compared to the same period last year. In addition, over 2,629 million VND was saved in expenditures. These results were achieved thanks to the strengthened implementation of management measures...

According to the Chairman of the People's Committee of Quy Hop District, Mr. Bui Thanh An, in 2013, Quy Hop District was assigned a state budget revenue target of 117,950 million VND. Immediately after receiving the target, Quy Hop focused on thoroughly assessing the situation and subsequently devised measures to manage and collect budget revenue. By 2013, 29 businesses in Quy Hop had ceased operations, 28 businesses had closed their tax registration numbers, and 1 business had been dissolved; 55 mining sites had expired their mining permits, with an additional 38 sites expected to expire in 2014; in addition, government policies on tax exemptions and reductions, and budget spending cuts in public procurement and basic construction investment, also significantly impacted budget revenue collection.

To achieve the budget revenue target, in addition to promoting public awareness campaigns, Quy Hop district focuses on budget management and collection, while also being thrifty and cautious in budget spending. In budget revenue collection, the district concentrates on directing tax management across all sectors. This includes establishing tax registers, managing tax declarations, registering tax codes online, land lease procedures, registration fees, invoice issuance, etc. Simultaneously, attention is paid to inspection and auditing work, linked to debt collection and recovery to combat tax evasion. The Quy Hop District People's Committee has established two teams to combat tax evasion in mineral exploitation and production; combat tax evasion in basic construction, private transportation, and production complexes; and combat smuggling. Nine teams have been established to monitor tax collection and recover outstanding debts. Besides combating revenue losses and urging tax collection of outstanding debts, the working groups also have the task of increasing the state's management role and creating equality in production and business among enterprises. Mr. Bui Thanh An said: "The view of Quy Hop is to create favorable conditions for businesses and organizations and individuals to produce and conduct business, but at the same time, they must strictly comply with tax laws...".

Tax officials in Quy Hop district are carrying out their duties at the grassroots level.

Following the directives of the Quy Hop District People's Committee, the Tax Department and relevant departments and agencies, the People's Committees of the communes in the district have focused intensely on inspecting and managing tax debt and enforcing tax collection; managing taxes for individual business households..., especially combating revenue loss in the field of mineral exploitation. Because the mining sites of licensed mineral exploitation enterprises are located in remote areas; and many individuals from other provinces (from Thai Nguyen, China, etc.) have infiltrated the Quy Hop area to purchase ore, creating unhealthy competition in procurement, causing both resource depletion and revenue loss for the state budget, the anti-revenue loss task forces have determined that it is necessary to focus on collecting taxes at the source.

The task was to strictly control goods sold by businesses without issuing invoices; control the input of businesses; and control goods produced daily and during shifts to serve as a basis for tax assessment. According to Mr. Tran Minh Duc, Head of the Quy Hop Tax Department: "After conducting a specific and detailed survey, the Tax Department invited businesses to self-declare the products produced during the month, requiring them to commit to not selling goods outside the area but to selling them to smelting plants in the area to create jobs for local workers and prevent revenue loss. With the strong and tireless efforts of the working groups, the illegal purchase and smuggling of various types of ore has ceased, and businesses have strictly complied with the regulations..."

By the end of 2013, 90 businesses had been inspected. The total amount of tax arrears and penalties collected through inspections and audits was 5,421 million VND, including: 4,120 million VND in tax arrears, 1,301 million VND in penalties for tax law violations, 13 million VND in tax refunds, and 232 million VND in reduced VAT refunds. The amount of tax arrears collected through inspections and paid into the state budget as of December 23, 2013 was 3,109 million VND. The outstanding tax arrears carried over to the next period was 1,690 million VND. 80 out of 90 businesses had their tax arrears collected, representing 90% of businesses with violations. Inspections and audits also resulted in a reduction of losses by 2,766 million VND. The district's anti-tax evasion team collected and imposed penalties totaling 1,083.9 million VND. Specifically, 19 cases of buying, selling, and transporting raw tin ore were detected and handled, resulting in the recovery and penalties of 183.9 million VND; 94 cases of buying, selling, and transporting various types of stone without invoices or documents were detected and handled, resulting in the recovery and penalties of 900.3 million VND. Through inspection and control, the district's tax evasion prevention team has improved the efficiency of tax declarations by businesses over time. Tin ore production in 2013 increased by 410 tons compared to 2012, equivalent to 156%, and resource tax revenue increased by 8.79 billion VND compared to 2012.

Regarding the inspection, management, and enforcement of tax debt, the Head of the Sub-Department assigned specific tasks to officers managing the respective areas, setting targets and debt collection targets for each officer. Through this process, 5,165 out of 5,524 tax declarations submitted by businesses were inspected, achieving a 93% success rate. As a result, 2 businesses filed supplementary declarations increasing resource tax by 204 million VND; and 7 businesses filed supplementary revenue declarations totaling 4,956 million VND. The total tax debt as of December 31, 2012 was 20,987 million VND, and by December 23, 2013, the total tax debt was 18,088 million VND, a reduction of 2,899 million VND. Of this amount, 3,009 million VND was considered uncollectible tax debt from 2012. At the end of 2013, the amount was 1,988 million VND, a reduction of 1,021 million VND; tax arrears up to 90 days of 2012 were 10,099 million VND; at the end of 2013, it was 5,215 million VND, a reduction of 4,884 million VND...

In the tax management of individual business households, tax officials compiled business license tax records for 1,934 households in 2013; the total tax amount was 503.5 million VND, with cumulative tax liabilities up to December 2013 reaching 2,056 households and totaling 609 million VND. Tax rates were increased twice for the woodworking industry throughout the province; taxes for 100% of transportation businesses in 2013 were adjusted to level 1 according to Decision No. 41/2012-QD-UBND of the Provincial People's Committee. In coordination with the anti-tax evasion teams of the district, commune, and town governments, 69 transport vehicles were dealt with, resulting in the recovery and penalties of taxes totaling 476.3 million VND...

After a year of implementing various management and revenue collection measures, by December 31, 2013, Quy Hop district achieved a state budget revenue of 120,948 million VND, equivalent to 102.5% of the statutory budget estimate and the district People's Council's assigned budget estimate; and 102% compared to the same period last year. Of this, revenue from non-state-owned industry, commerce, and services was 98,359.63 million VND, reaching 98.4% of the plan; personal income tax was 1,220 million VND, reaching 81% of the plan; registration fees were 9,170 million VND, reaching 103% of the plan; fees and charges were 6,398 million VND, reaching 136% of the plan; and land-related revenue was 2,322 million VND, reaching 99% of the plan...

A noteworthy point in Quy Hop over the past year is the implementation of Government Resolution 11/NQ-CP aimed at curbing inflation, stabilizing the macroeconomy, and ensuring social security; and Prime Minister's Directive 09/CT-TTg on strengthening the direction and management of state financial and budget tasks in 2013. The District People's Committee directed the concentration of allocated budgets for key projects to prioritize important tasks such as building agricultural models, clean water projects, school construction, and disaster relief. In addition, it directed budget-receiving units to practice frugal spending and proactively manage their budgets, contributing to inflation control. A second 10% saving of 1,255 million VND was achieved, and savings of 1,374 million VND were made in the last seven months of the year as per Directive 09/CT-TTg.

According to the Chairman of the People's Committee of Quy Hop District, Mr. Bui Thanh An: "Although there have been results in budget management and revenue collection, Quy Hop district still has shortcomings and limitations that need to be addressed. These include: some revenue items and taxes have not met the set targets; tax evasion and tax arrears still persist; in some localities, budget revenue collection and expenditure are still unbalanced and loosely managed... While the general difficulties of the national economy will continue to exist in 2014, the solutions proposed in budget management and revenue collection will continue to be promoted by the District Party Committee and the Quy Hop government..."

Nhat Lan