REVIEW
of
FINANCE -
November, 2018
19
information from website, the one-stop department
is to support, answer and explain the tax-payer’s
questions in efforts to strengthen the dialogue with
tax-payer, promptly solving many problems and
increasing tax-payer satisfaction index.
Thirdly,
the coordination with department, the
People’s Committees of districts and towns in the
administrativeprocedure reformhasbeenexpanded,
deepened and effective in order to concretize
administrative procedure reform way, create
convenienceforpublicasfulfillingtheState’sfinancial
obligations. The implementation of Resolution
No.19 of the Government has gradually solved
problems in the interconnection, interdisciplinary
and specialized inspector settlement, creating more
convenient investment and business environment.
Fourthly,
the implementation of national one-
stop mechanism has been concerned, ASEAN
one-stop mechanism has achieved initially result.
Inspite of many difficulties, solving problems
arising in the implementation process is clearer
and supporting conditions helping people and
enterprises to better perform the Tax and Customs
policies and laws are created.
In 2017, VCCI conducted a survey on the
satisfaction of enterprise community to the activities
of Tax and Customs sector. The result shows that:
To tax sector
The survey focused on evaluating key
reform issues of tax sector, including: (i) Overall
assessment of the implementation of administrative
procedure reform (with the following contents:
the evaluation of the Tax administrative procedure
information’s method and quality; the convenient
level in the implementation of Tax administrative
procedure; the discipline level, working style,
professional knowledge and skills of Tax officials;
(ii) The assessment of electronic tax procedure: Tax
declaration, payment and refund.
Through the survey of learning, approaching
the regulated information on Tax administrative
proceduremethod, there are 3 approachingmethods
which enterprises see most satisfying, including:
Participating in training, accessing the tax agency
website and joining dialogue, the satisfaction rate
(satisfied or very satisfied) of over 90%. In which,
participating in training received the most positive
feedback, following by accessing the relevant agency
website and joining the dialogue with the rate of
94%, 93% and 92% respectively. Three methods
getting less enterprise’s satisfaction include: Meeting
the tax officials directly; Sending letters and phoning
the rates are: 89%, 88% and 83% in turn.
In general, the business community highly
appreciates the Tax reform effort in which has been
creating lots of positive impacts, for example: tax
institutionandpolicieshavebeengraduallymodified
in simple, transparent, clear way and easier to
implement inaccordancewith international practices
along with strongly applying IT in the process of
implementing and handling tax administrative
procedure, helping enterprises to save time and cost.
These efforts have helped Vietnamese tax payment
index, according to the international evaluation, to
continuously improve on both scores and rankings.
The World Bank’s Doing Business report released in
November 2017 notes that Vietnam’s tax payment
has increased 81 level, from 167 to 86/190.
To customs sector
In the context of international trade globalization,
the General Department of Customs focuses on
implementingandmodernizingmanyadministrative
procedure reform steps to bring positive results.
Recent years, the Customs sector has made lots of
significant progress in promoting the application
of IT in administrative procedure reform, in which
the application of IT has become the important
motivation. The State management of Customs
has been transformed completely from manual
management to modern management method
based on a robust application of IT. The application
of Vietnam Automated Port Consolidated System
and National One-stop mechanism have made a
significant mark in the process of Customs sector’s
reform and improvement. Customs sector has
launched a stable one-stop customs system in 34/34
local customs department and 171/171 nationwide
branches. The stable operation of the Vietnam
Automated Port Consolidated System has facilitated
trade activities in Vietnam, more than 99.65% of the
number of import and export declarations have been
implemented through this system.
By the end of March 2018, besides the Ministry
of Finance’s cargo clearance procedures, there are 47
administrative procedures of 10 Ministries, sectors
have been connecting in National Single Window
