Tax administration for small and medium enterprises in Vietnam in the current period

Abstract

Small and medium-sized enterprises (DNNW) play an increasingly important role for the development of the economy in general and for the contribution of revenue to the State in particular. Tax administration for SMEs, despite the advantages of small scale, is not complicated, but the situation of tax administration also has certain difficulties due to the large number of enterprises operating in many fields. Area, low compliance. The paper will analyze the characteristics of SMEs and outline the implications of these characteristics for tax administration, studying the relationship between regulators and the subject to be managed. Fundamentals of tax administration in general, SME tax administration in particular. The content of this management will be the basis for the author to analyze the current situation of tax administration for SMEs in Vietnam, showing the results achieved and the existing aspects; Analyze the causes of the problem so that a better tax administration facility is available for management perspectives including: advocacy; Declaration of collection; Inspection, inspection and handling tax debt enforcement.