Improving tax policy for public non-business units

	Public non-business units permitted to apply business accounting regime
	What are conditions to do business on public rental properties?
	Criteria for transforming public non-business units into joint-stock companies

Tax for public non-business units is in accordance with provision of law on tax.

The conclusion clarified that tax for public non-business units is in accordance with provision of law on tax.

The Deputy Prime Minister assigned the Ministry of Finance to host and cooperate with relevant ministries and agencies on the basis of Resolution 19-NQ/TW dated 25 October 2017 of the Party Central Committee to further renovate the organizational and management system, to improve the quality and efficiency of public non-business units, to review and improve the tax policy for public non-business units in order to encourage these units to be financially independent and accumulate capital for investment, and to report to the Prime Minister for submission to the National Assembly for amendments and supplements to Laws on tax by 2018.

Especially, it is required to measure the implementation of policy on not imposing VAT on health service, education and occupational training over the past time. Measuring the compliance with corporate income tax of public non-business units in the field of health, education and training over the past time, in which specifying the compliance of wholly independent units, partly independent units and units wholly invested by state budget.

Reviewing the accounting regime for public non-business units and ensuring the full accounting of revenues and expenditures.

An increase of VAT does not have a major impact on low-income people VCN- Around the comments of public opinion about the proposed increase of VAT that the Ministry of ...

Supplementing policy on exemption from corporate income tax for fundamental and essential public services in the fields of health, education and training of public non-business units invested by the State budget and exemption from corporate income tax for public non-business units in remote areas and ethnic minority areas.