Experts suggest that among the over 5 million business households, nearly half are operated by individuals, leading to variations in tax calculation methods.
The ceiling for additional income in Ho Chi Minh City, applicable during the period before the implementation of the new salary scale as per Resolution No. 27-NQ/TW, will be reviewed and incorporated into the joint Resolution of the 10th Session.
Under the newly adopted resolution by the National Assembly, citizens will now pay only 30% of the differential amount when converting agricultural land to residential land, a significant reduction from the current requirement of 100%.