STRENGTHENING TAX DEBT MANAGEMENT OF ENTERPRISES IN THE VAN GIANG – KHOAI CHAU AREA

Abstract

In the process of organizing tax management of any area, tax debt is inevitable. Good tax debt management will help the tax authority of that area accurately grasp the situation of taxpayers' performance of obligations, encourage taxpayers to pay taxes fully and promptly to the state budget, contribute to ensuring social justice, improve the effectiveness of tax debt management, and create a correct information channel to handle taxpayers' tax debts.
The article studies the current status of tax debt management of enterprises at the Tax Department of Van Giang - Khoai Chau area, Hung Yen province in the context of rapid growth in the number of enterprises but the situation of tax arrears is still complicated. Through data analysis from 2021 to 2023, the article
evaluates the effectiveness of current management measures such as: early warning, tax debt disclosure, account enforcement and coordination with local authorities. The results show that although the tax sector has made many efforts, the tax debt recovery rate is still low, mainly due to enterprises temporarily suspending operations, absconding or facing cash flow difficulties. In addition, the human resources for debt management are still inexperienced, the information technology system is not synchronized, affecting the ability to monitor. The article proposes a number of solutions such as: classifying debts in detail according to the ability to collect, applying digital technology in debt monitoring, strengthening inspection and examination work and perfecting the legal framework on tax enforcement. Thereby, contributing to improving the efficiency of tax debt management, ensuring revenue for the state budget and creating a healthy and transparent business environment in the two districts.