Như mọi người đã biết, sắp tới nhóm mình sẽ là nhóm đầu tiên thuyết

trình môn Tax. T sẽ

đứng ra lead project này, để giúp ae làm việc đạt hiệu suất cao nhất.

Topic: Analyze the current situation of applying VAT in Vietnam (problems and
proposed solutions)

Đây là outline t đã arrange trước, ae xem qua và góp ý cho t nhé

I. Introduction

1. Brief overview of VAT (Value Added Tax)

2. Significance of VAT in Vietnam's economy
3. Purpose and scope of the presentation

II. Current Situation of VAT in Vietnam

- Overview of VAT implementation in Vietnam

- Analysis of the current problems associated with VAT application:

+ Complexity in VAT regulations and compliance procedures

+ Challenges in VAT collection and enforcement

+ Issues related to VAT refunds and credits

+ Impact of VAT on small and medium enterprises (SMEs)

+ Presence of tax evasion and avoidance schemes

III. Proposed Solutions

Streamlining VAT regulations and compliance procedures:

- Simplifying VAT registration and reporting processes

- Clarifying VAT laws and guidelines for better understanding
Strengthening VAT collection and enforcement:

- Implementing robust monitoring and auditing mechanisms

- Enhancing cooperation between tax authorities and businesses

Improving VAT refunds and credits system:

- Accelerating VAT refund processes for eligible businesses

- Enhancing transparency and efficiency in refund administration

Supporting SMEs in VAT compliance:

- Providing education and assistance programs for SMEs

- Introducing tailored VAT schemes for SMEs to ease the burden

Combatting tax evasion and avoidance:

- Implementing stricter penalties for non-compliance

- Investing in advanced technology for better tax administration and enforcement

IV. Conclusion

Q&A Session

- Inviting questions and feedback from the audience

- Addressing queries regarding VAT implementation and proposed solutions