E-commerce activities in Binh Thuan province are increasingly expanding and have now become a popular business method used by many businesses and people. Consumers' purchasing methods have also gradually shifted from traditional shopping to online shopping through electronic means, creating favorable conditions for individuals and businesses to more easily promote and introduce products to customers.
Difficulties in management
E-commerce is a profit-making activity, including the purchase and sale of goods, provision of services, investment, trade promotion and other profit-making activities, part or all of which is conducted by electronic means connected to the Internet, mobile telecommunications networks or other open networks. However, according to the majority of current users, e-commerce is understood in a narrow sense, that is, e-commerce is the purchase and sale of goods and services through electronic means and the Internet. Participants in e-commerce include enterprises operating under Vietnamese law, including domestic enterprises and foreign-invested enterprises, foreign organizations and individuals doing business or having income in Vietnam, households and other groups of individuals.
With the specific nature of e-commerce activities such as: Large scale of activities on the Internet environment with borderless nature, easy to change, hide or delete transaction data... makes tax management difficult. That is the difficulty in fully managing revenue sources, taxpayers when organizations and individuals conduct cross-border business activities without being subject to taxation of any country; difficulty in determining the basis for tax calculation; difficulty in clearly distinguishing the type of income as the basis for tax collection because in the digital economy it is very difficult to distinguish some types of income, difficult to control business transactions to manage taxable subjects for e-commerce business activities...
Currently, according to data on the centralized tax management system of the tax authority, tax authorities at all levels are monitoring and implementing tax management for a number of enterprises and individuals with e-commerce business activities in the province, including: Enterprises with the business line of retail sales by postal or Internet orders are 187 enterprises; enterprises and individuals using websites to conduct business and trade on cyberspace are 93 individuals and enterprises; individuals using cash on delivery services (COD) are 53 individuals; enterprises providing accommodation services with online house and room rental activities via applications such as Booking.com, Agoda, Experdia, Traveloka are 77 enterprises; households and individuals doing business on e-commerce trading floors are more than 1,000 households and individuals doing business...
Minimize tax loss
In order to manage effectively, contribute to increasing revenue for the state budget, minimize tax losses and overcome difficulties in tax management for e-commerce business activities... The Provincial People's Committee has just issued a Project to strengthen tax management for e-commerce business activities in the province. The goal is to ensure timely and effective implementation of tax management solutions for e-commerce business activities to strictly manage revenue sources in the province. Detect and handle cases of e-commerce business but have not declared and paid taxes in accordance with regulations to ensure fairness between business types...
Currently, the tax sector has implemented synchronous tax management measures for e-commerce activities. At the same time, self-declaration and responsibility on the tax sector's electronic information portal, tax regulations and policies have been gradually improved to enhance the responsibility of e-commerce platforms in declaring and paying taxes on behalf of business households and individuals, as well as providing complete, accurate and timely general information of traders, organizations and individuals doing business on e-commerce platforms. The Tax Industry has also built a database for risk management, applied artificial intelligence (AI) to process data, issued warnings for cases exceeding risk thresholds and proposed tax management measures for e-commerce activities, built a smart tax management system, met data connection with state management agencies and taxpayers, e-commerce trading floors to facilitate 24/7 tax declaration and payment to meet e-commerce needs.
In the coming time, the tax sector will continue to promptly and effectively implement tax management solutions for e-commerce business activities to strictly manage revenue sources in the province. Detect and handle cases of e-commerce business but have not declared and paid taxes in accordance with regulations to ensure fairness among business types in the province. Improve management capacity and sense of responsibility of tax officials in accordance with regulations on functions and tasks to ensure effective implementation of tax management for e-commerce business activities in each locality. In addition, build a database on e-commerce to report to the General Department of Taxation - Ministry of Finance to serve the general direction nationwide to ensure correct and sufficient collection of e-commerce activities, minimizing tax losses...
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