So sánh Luật thuế thu nhập cá nhân Việt Nam và quốc tế

(160 votes)

The Vietnamese personal income tax (PIT) system has undergone significant changes in recent years, aiming to align with international best practices and promote economic growth. This article will delve into a comparative analysis of the Vietnamese PIT system with those of other countries, highlighting key similarities and differences. By examining various aspects of the tax regime, including tax rates, exemptions, deductions, and compliance requirements, we can gain valuable insights into the strengths and weaknesses of the Vietnamese system and identify potential areas for improvement. #### Tax Rates and Exemptions Vietnam's PIT system employs a progressive tax rate structure, with higher earners subject to a greater tax burden. The current tax rates range from 5% to 35%, depending on taxable income. This progressive structure aims to ensure fairness and equity in the tax system, with higher earners contributing a larger share of their income to government revenue. However, the tax rates in Vietnam are generally lower than those in many developed countries, such as the United States, Canada, and Australia. For instance, the top marginal tax rate in the US is 37%, while in Canada it is 33%. This lower tax burden in Vietnam can be seen as an incentive for foreign investment and talent attraction. In terms of exemptions, Vietnam offers a personal income tax exemption for individuals with monthly income below a certain threshold. This exemption aims to provide relief to low-income earners and ensure that they are not subject to unnecessary tax burdens. However, the exemption threshold in Vietnam is relatively low compared to other countries. For example, in Singapore, the personal income tax exemption is significantly higher, providing greater financial relief to low-income earners. #### Deductions and Allowances The Vietnamese PIT system allows for various deductions and allowances, including those for dependents, education expenses, and medical expenses. These deductions aim to reduce the taxable income of individuals and provide financial relief for specific expenses. However, the availability and amount of deductions in Vietnam are limited compared to other countries. For instance, in many developed countries, individuals can claim deductions for charitable donations, home mortgage interest, and other expenses. This limited availability of deductions in Vietnam can result in a higher tax burden for individuals compared to their counterparts in other countries. #### Compliance Requirements The compliance requirements for PIT in Vietnam are generally considered to be relatively straightforward. Individuals are required to file their tax returns annually, and the tax administration process is generally efficient. However, the lack of digitalization in the tax system can pose challenges for taxpayers, particularly for those who are not familiar with the local language and regulations. In contrast, many developed countries have implemented advanced digital tax systems, making it easier for taxpayers to file their returns and access tax information online. #### Conclusion The Vietnamese PIT system has undergone significant improvements in recent years, but it still faces challenges in terms of aligning with international best practices. While the tax rates are generally lower than those in many developed countries, the limited availability of deductions and allowances can result in a higher tax burden for individuals. Furthermore, the lack of digitalization in the tax system can pose challenges for taxpayers. By addressing these issues and implementing further reforms, Vietnam can create a more competitive and attractive tax environment for individuals and businesses alike.