November 20, 2017 10:35

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Amending the Law on Export Tax and Import Tax: To create more favorable conditions for the enterprises

10:56 | 13/11/2017

VCN- In order to solve the problems of enterprises and at the same time, to create transparency and science in the implementation of tax policies of the Law on Export Tax and Import Tax, the General Department of Customs reviewed the problems in the implementation of this Law, on that basis, proposed amendments for the draft Law amending and supplementing a number of articles of the Law on Export Tax and Import Tax No. 107/2016/QH13.

amending the law on export tax and import tax to create more favorable conditions for the enterprises
Supervision activities at long warehouses Yen Binh under the Thai Nguyen Customs Department, Bac Ninh Customs Department. Photo: T.Trang.

Contribute to raising income

The Law on Export Tax and Import Tax No. 107/2016/QH13 has been effective from September 1st, 2016 and has had scope to regulate the related subjects in the field of export tax. After more than a year of implementation, according to the General Department of Customs, the Law has contributed to the protection, encouragement, facilitation, promotion of production, business, and investment, protection of the domestic production, encouragement of export production, thus has contributed to the socio-economic development of the country.

Specific analysis for the impacts shows that the Law on Export Tax and Import Tax has contributed actively to promote production and export, to facilitate taxpayers; contributed to the reform of administrative procedures, improvement of the business environment and enhancement of the national competitiveness. The Law has encouraged the development and protection of the domestic production and business in line with the development orientation of the Party and the State and the signed international commitments. The Law also helped the export tax, import tax to contribute to adjust the State budget revenue structure towards sustainability and promote the role of the State management in the fight against the trading fraud and tax losses.

Particularly, the export tax and import tax revenues have contributed to adjust the State budget revenue structure towards sustainability and promote the role of the State management in the fight against the trading fraud and tax losses. In the period from September 1st, 2016 to September 1st, 2017, the state budget revenue collected by the Customs was 289,111 billion VND, in which the export tax amount was 8,035 billion VND, the import tax amount was 65,945 billion VND. It can be seen that the amount of export tax, import tax from the effective time of the Law on Export Tax and Import Tax until now has been up increasingly. The export tax amount has been mainly for export of the unprocessed minerals (crude oil, coal) and from the export of processed minerals (clinker and cement). The management and recovery of tax debt have made great progress. The debts of export tax, import tax have classified, monitored and managed, urged to collect and pay; limitation and occurrence of new debts have been reduced step by step.

Modify to facilitate both the enterprises and the management agencies

In addition to the above-mentioned results, in the current context of socio-economic development, especially in the face of the requirements for integration with the region and the world, the requirements for encouraging the development and proper protection of the domestic production and business, enhancement of the administrative reforms, improvement of the business environment and increase of the national competitiveness, the current Law on Export Tax and Import Tax has revealed a number of limitations that should be amended and supplemented to suit the new situation.

As known, in the implementation of reviewing and evaluating the current regulations of the Law on Export Tax and Import Tax No. 107/2016/QH13, the General Department of Customs held a meeting with its attached and dependent units to determine the problems in the Law on Export Tax and Import Tax No. 107. On the basis of participation, the review at the meeting identified a number of problems and shortcomings of the Law, including: Export tax exempt for the export goods for processing in Clause 6, Article 16 and relevant provisions in Clause 13, Article 16 of the Law on Export Tax and Import Tax; Tax refund under Point d, Clause 1, Article 19 of the Law on Export Tax and Import Tax; and the tax rates of commodities specified in ordinal number 211 of the Export Tariff according to the list of taxable commodity groups and the export tax rates for each group of taxable goods issued together with the Law on Export Tax and Import Tax.

From the determination of difficulties in the above regulations, the General Department of Customs has proposed to modify these problems in the draft Law amending and supplementing a number of articles of the Law on Export Tax, import tax No. 107/2016/QH13 in order to develop the export tax exemption policy, import tax in line with reality but still ensure the management of export and import goods; To formulate a tax refund policy aiming at the reform of administrative procedures and conformity with the process of economic integration in the direction of stability, publicity and transparency in order to contribute to the implementation of the strategy on the socio-economic development in the period of 2016-2020 and the later period of the Party, the State and the Strategy on reforming the tax system in the period 2016-2020.

In addition, the Law Drafting Board also defined clearly the development of the amending Law on Export Tax and Import Tax in order to regulate consistently, in line with the relevant regulations, to overcome the shortcomings and limitations to encourage the production and export development. To ensure the inheritance of the provisions of the current Law on Export Taxes, Import Tax enhancing the efficiency in the reality, forecasting new contents in the imports and exports in order to ensure the long-term stability of the Law.

The development objectives of the Law amending and supplementing a number of articles of the Law on Export Tax and Import Tax have been defined clearly by the Drafting Board: To contribute to encouraging the development and proper protection of domestic production and business in line with the development orientation of the Party and the State as well as the signed international commitments; To contribute to perfect the legal system comprehensively and consistently with the relevant legal documents, including the Law on Tax Administration. At the same time, to overcome the problems arising in the process of implementing the current Law on Export Tax and Import Tax that the actual implementation is effective;

To renovate the contents and the legal provisions to reform and modernize the administrative procedures to facilitate the taxpayers; To improve the business environment and to enhance the national competitiveness in direction of simplicity, legibility, publicity, convenient and uniform; To create legal basis for the implementation of the Socio-economic Development Strategy and the Tax System Reform Strategy in the period 2016-2020; To meet the requirements of the administrative reform on export tax, import tax in the direction of transparency and simplicity; Group of the same natural issues for uniform regulation, in accordance with the relevant provisions.

Major amendments to the draft Law amending and supplementing a number of articles of the Law on Export Tax and Import Tax No. 107/2016/QH13 focus on the following issues:

- The group of amending and supplementing issues on tax exemption aims to overcome current obstacles and shortcomings, to facilitate the actual implementation.

- The group of amending and supplementing issues on commodity descriptions and export tariffs for a number of commodity groups in the Export Tariffs issued together with the Law on Export Tax and Import Tax;

- The group of amending and supplementing issues on the tax refund provisions in order to achieve the objective of reforming tax administrative procedures, to create favorable conditions for taxpayers and in line with the policy of encouraging export production, development of the support industry from the Party and State.

By Thu Trang/ Binh Minh