On the afternoon of May 30, continuing the 7th Session, the National Assembly listened to the report on the 2022 State budget settlement; the audit report on the 2022 State budget settlement and the examination of the 2022 State budget settlement report.
Including a report on the implementation of regulations in Resolution No. 91/2023/QH15 on approving the 2021 State budget settlement and Resolution No. 94/2019/QH14 on tax debt relief, late payment penalty debt cancellation, and late payment interest for taxpayers who are no longer able to pay the State budget.
Budget revenue in 2022 reaches more than 1.8 million billion VND
Authorized by the Prime Minister to present the 2022 State budget settlement report, Minister of Finance Ho Duc Phoc said that the 2022 budget revenue reached more than 1.8 million billion VND, an increase of nearly 406,902 billion VND compared to the estimate. The mobilization rate into the State budget reached 19.1% of GDP; from taxes and fees alone reached 15.16% of GDP.
Of which, crude oil revenue exceeded the estimate by 177.1%, mainly due to high oil prices exceeding 74.5% compared to the time of making the estimate and PVN's expected oil output being lower than its implementation capacity.
In addition, the report also pointed out some low revenue items such as environmental protection tax reaching 72.2% of the assigned estimate; capital recovery, dividend collection, after-tax profit, and the State Bank's revenue and expenditure difference reaching 83.5% of the assigned estimate (the reason being that the amount of recovered state budget capital invested in economic organizations only reached 12.83% of the assigned estimate).
Minister of Finance Ho Duc Phoc (Photo: National Assembly Media).
With this content, the State Audit's audit of the 2022 State budget settlement clearly stated that the situation of accounting and declaring insufficient revenue, incorrectly determining costs, thereby under-calculating taxes as well as other revenues was discovered by the State Audit through auditing and recommended increasing the State budget revenue by VND 3,841 billion.
The State Audit also said that the tax authority's revenue management is still limited.
Accordingly, in the work of tax inspection and examination, there is still a situation where some tax agencies do not fully sanction administrative violations in the tax field; do not fully check all types of tax declarations for taxpayers who choose to be inspected at the tax agency according to regulations; do not coordinate with relevant agencies to manage taxes on e-commerce activities of households and individuals with revenue of over 100 million VND/year.
Debt relief for 704,431 taxpayers
The Government's report also clearly stated the implementation of Resolution No. 94/2019/QH14 on tax debt relief, late payment penalty debt cancellation, and late payment interest for taxpayers who are no longer able to pay the State budget.
After 3 years of implementation, the tax authority has frozen debts for 704,431 taxpayers with a total tax debt frozen of VND 28,380 billion, and submitted to competent authorities to clear late payment fines and late payment fees for 389,838 taxpayers with a total late payment fines and late payment fees cleared of VND 8,770 billion.
Specifically, the tax authority has frozen debts for 703,358 taxpayers with a total tax debt frozen of VND 27,233 billion; cleared late payment fines and late payment fees for 389,611 taxpayers with a total cleared amount of VND 8,706 billion.
The customs authority has frozen debts for 1,073 corporate taxpayers with a total frozen tax debt of VND 1,147 billion; and cleared late payment fines and late payment fees for 227 corporate taxpayers with a total cleared amount of VND 64 billion.
The tax authority has implemented debt cancellation for 704,431 taxpayers with a total tax debt cancellation amount of VND 28,380 billion.
Regarding this content, the State Audit assessed that the debt freezing and deletion according to Resolution No. 94/2019/QH14, the status of freezing and deletion is not consistent with the status on the website tracuunnt.gdt.gov.vn (tax authority and customs authority); in some cases, taxpayers have the date of the most recent information change on the website tracuunnt.gdt.gov.vn after the date the customs authority issued the debt freezing decision.
The State Audit has recommended that tax and customs authorities review the tax debt freezing and cancellation for handling according to regulations.
10 localities lack resources to reform salary
Regarding the state budget expenditure, the Government's report proposed to settle 1.75 million billion VND, equal to 94.3% of the estimate (a decrease of 104,851 billion VND). Of which, development investment expenditure was settled at 615,640 billion VND, equal to 103.1% of the assigned estimate.
Through the audit, State Auditor General Ngo Van Tuan said that there is still a situation where 44 projects with central budget sources had their disbursement and payment period extended from 2021 to 2022 but were not fully disbursed in 2022 and had to be canceled with an amount of 348.7 billion VND.
State Auditor General Ngo Van Tuan (Photo: National Assembly Media).
After that, these projects continued to be allocated capital plans for 2022 but still could not be disbursed, had to extend the implementation time and disburse to 2023 for 611 billion VND or cancel 1,418 billion VND, equal to 80% of the capital plan assigned for 2022.
Regarding expenditure transfers, total expenditure transfers are VND 1,146,676 billion; expenditure transfers continue to increase in both relative terms (up 47.7%) and absolute terms (up 370,325 billion VND) compared to 2021. If not counting the transfer of salary reform sources, revenue increases, and expenditure savings, the transfer of resources from 2022 to 2023 is VND 426,952 billion, an increase of VND 55,917 billion compared to 2021.
“The audit shows that some localities transferred funding sources that were not in accordance with regulations of VND 11,785.98 billion; 10/60 localities transferred VND 12,665.25 billion less from salary reform funds in 2022 to 2023; some localities did not follow the procedures for transferring funds,” the State Audit report stated .
Source: https://www.nguoiduatin.vn/quyet-toan-nsnn-nam-2022-khoanh-no-voi-gan-705-000-nguoi-nop-thue-a666115.html
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