Abstract
On June 1st, 2021, the Ministry of Finance issued Circular No. 40/2021/TT-BTC guiding value-added tax, personal income tax and tax management for business households and individuals. effective from August 1st, 2021. This is a new circular with many important changes, affecting tax declaration and reporting activities for business households and individuals, especially in businesses that implement promotional programs – those operating in the field of distribution of goods and implementing promotional programs as authorized by suppliers. This article discusses new points of Circular 40/2021/TT-BTC (effective from August 1st, 2021) compared with the provisions in Chapters I and II of Circular 92/2015/TT-BTC (expired from August 1st, 2021) and the effects of this Circular on the organization of tax accounting when businesses conduct promotional activities for business households and individuals. On that basis, the article proposes a number of solutions to help remove difficulties in corporate tax accounting to implement accounting work effectively in accordance with state regulations.
Keywords: Circular 40/2021/TT-BTC, business households, distribution of goods, tax accounting.
JEL classification: M, M4.
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Ban biên tập Tạp chí Kinh tế & Quản trị Kinh doanh
Phòng 514, Nhà điều hành, trường Đại học Kinh tế & Quản trị Kinh doanh
Địa chỉ: Phường Tân Thịnh, thành phố Thái Nguyên
Email: tapchikt-qtkd@tueba.edu.vn; Điện thoại: 0208.3903373
