<p>河内——税务机关正在通过分析现金流和数字交易数据来加强税收管理，因为数字技术、电子商务和新商业模式的快速增长正在重塑经济，会议在周三听到。</p>
<p>在由税务局和《先锋报》联合举办的基于现金流的税收管理会议上，税务局副局长Đặng Ngọc Minh 表示，传统的税收管理方法主要依赖于税务申报、会计记录和事后审计检查，在某些情况下已不再足够。</p>
<p>“研究并逐步实施基于现金流分析的税收管理，正成为全球许多现代税务机关不可避免的趋势，” Minh 说。</p>
<p>越南已经推出了多项措施来现代化税收管理，包括全国范围内的电子发票、从收银机生成的发票、集中数据库以及用于风险管理和税收管理的数字系统。</p>
<p>税务机关还推出了一个针对外国服务提供商的在线门户，并扩大了与各部委、银行和相关组织的数据共享。</p>
<p>Minh 表示，电子发票生成了大量经济交易数据库，但许多个人和组织仍通过银行账户、数字平台、支付中介和快递服务进行大量频繁的交易，而未完全申报相关的税务义务。</p>
<p>在即将到来的时期，电子发票数据将作为核心参考，用于比较和验证与纳税人相关的其他现金流，以帮助确定实际税务责任、分析风险并在必要时进行检查。</p>
<p>为了确保有效的税收管理，现金流数据必须准确、充分、干净且实时，Minh 表示，这还需要税务机关、银行、支付中介和技术平台之间的实时协调和数据共享，以形成数据生态系统。</p>
<p>Minh 表示，税务机关目前可以通过与金融机构的数据共享机制访问约 2.5 亿个银行账户的信息，包括大约 2 亿个个人账户。</p>
<p>他说，并非所有个人交易都受到税务机关的监控，人工智能（AI）工具将被用于关注显示出真实风险的案例。</p>
<p>根据税务局税务检查委员会主任 Nguyễn Tiến Trung 的说法，这一方法代表了从基于文件的税收管理向数据驱动管理和近实时风险监控的转变。</p>
<p>“随着交易通过银行转账、电子钱包、二维码和电子商务平台越来越数字化，每笔交易都留下了数字痕迹，” Trung 说，并补充说，这为税务机关提供了重要数据，以比较申报收入与实际现金流，并检测异常交易。</p>
<p>他说，税务机关已识别出一些潜在的高风险行为，包括通过多个个人银行账户分散收入、使用不反映交易真实性质的内部贷款合同或服务协议，以及在没有明确目的的情况下延长预付款项。</p>
<p>他说，电子商务和家庭企业被认为是税收逃避风险最高的行业之一，因为未申报或低报收入。</p>
<p>“一旦数据系统完全整合，税务检查将显著转向自动化，” Trung 说，并补充说，税务机关将能够实时监控风险，通过电子门户进行远程检查，并优先将资源分配给风险指标最高的纳税人。</p>
<p>根据税务顾问协会会长 Nguyễn Thị Cúc 的说法，加强银行、税务机关和数字平台之间的协调，对于堵塞税收征收的漏洞和提高透明度至关重要。</p>
<p>“随着电子商务和数字业务的快速增长，税收管理如果没有银行、税务机关和技术平台之间的连接数字生态系统，将无法有效，” Cúc 说。</p>
<p>她补充说，人工智能、大数据分析和自动化风险预警系统将帮助税务机关更早地发现欺诈活动。</p>
<p>Cúc 表示，数字平台应更加便捷，方便纳税人使用。</p>
<p>“最重要的因素是建立信任，以鼓励企业和家庭商户透明申报税务，避免对不合理的税款拖欠或罚款的担忧。通过适当的指导和沟通，许多纳税人愿意自愿履行税务义务，” Cúc 说。——越南新闻社</p>

<p>越南税务机关正在通过分析现金流和数字交易数据来加强税务管理，这是由于数字技术和电子商务的快速增长。传统方法被认为不足以应对这一变化，因此转向数据驱动的管理。措施包括电子发票和与金融机构的数据共享。目标是提高税务合规性和透明度，利用人工智能和大数据来检测逃税行为并自动化检查。银行、税务机关和数字平台之间的协调对于有效的税务管理至关重要</p>

<p>HÀ NỘI — The tax authority is looking to strengthen tax management through the analysis of cash flows and digital transaction data as rapid growth in digital technology, e-commerce and new business models reshapes the economy, a conference heard on Wednesday.</p>
<div class="lb-trans"><p>河内——税务机关正在通过分析现金流和数字交易数据来加强税收管理，因为数字技术、电子商务和新商业模式的快速增长正在重塑经济，会议在周三听到。</p>
</div><p>Speaking at the conference on tax management based on cash flow jointly held by the Department of Taxation and <em>Tiền Phong</em> (Vanguard) newspaper, Đặng Ngọc Minh, deputy director of the Department of Taxation, said traditional tax administration methods relying mainly on tax declarations, accounting records and post-audit inspections were no longer sufficient in some cases.</p>
<div class="lb-trans"><p>在由税务局和《先锋报》联合举办的基于现金流的税收管理会议上，税务局副局长Đặng Ngọc Minh 表示，传统的税收管理方法主要依赖于税务申报、会计记录和事后审计检查，在某些情况下已不再足够。</p>
</div><p>“Researching and gradually implementing tax management based on cash flow analysis is becoming an inevitable trend among many modern tax authorities around the world,” Minh said.</p>
<div class="lb-trans"><p>“研究并逐步实施基于现金流分析的税收管理，正成为全球许多现代税务机关不可避免的趋势，” Minh 说。</p>
</div><p>Việt Nam has introduced several measures to modernise tax administration, including nationwide electronic invoices, invoices generated from cash registers, centralised databases and digital systems for risk management and tax administration.</p>
<div class="lb-trans"><p>越南已经推出了多项措施来现代化税收管理，包括全国范围内的电子发票、从收银机生成的发票、集中数据库以及用于风险管理和税收管理的数字系统。</p>
</div><p>The tax authority has also launched an online portal for foreign service providers and expanded data-sharing with ministries, banks and related organisations.</p>
<div class="lb-trans"><p>税务机关还推出了一个针对外国服务提供商的在线门户，并扩大了与各部委、银行和相关组织的数据共享。</p>
</div><p>Minh said electronic invoices had generated a vast database of economic transactions, but many individuals and organisations still conduct large and frequent transactions through bank accounts, digital platforms, payment intermediaries and delivery services without fully declaring related tax obligations.</p>
<div class="lb-trans"><p>Minh 表示，电子发票生成了大量经济交易数据库，但许多个人和组织仍通过银行账户、数字平台、支付中介和快递服务进行大量频繁的交易，而未完全申报相关的税务义务。</p>
</div><p>In the coming period, electronic invoice data will be used as the core reference to compare and verify other cash flows linked to taxpayers to help determine actual tax liabilities, analyse risks and conduct inspections where necessary.</p>
<div class="lb-trans"><p>在即将到来的时期，电子发票数据将作为核心参考，用于比较和验证与纳税人相关的其他现金流，以帮助确定实际税务责任、分析风险并在必要时进行检查。</p>
</div><p>To ensure efficient tax management, cash flow data must be accurate, sufficient, clean and live, Minh said, adding that this also requires real-time coordination and data-sharing between tax authorities, banks, payment intermediaries and technology platforms to form a data ecosystem.</p>
<div class="lb-trans"><p>为了确保有效的税收管理，现金流数据必须准确、充分、干净且实时，Minh 表示，这还需要税务机关、银行、支付中介和技术平台之间的实时协调和数据共享，以形成数据生态系统。</p>
</div><p>Minh said the tax authorities currently have access to information linked to around 250 million bank accounts, including approximately 200 million personal accounts, through data-sharing mechanisms with financial institutions.</p>
<div class="lb-trans"><p>Minh 表示，税务机关目前可以通过与金融机构的数据共享机制访问约 2.5 亿个银行账户的信息，包括大约 2 亿个个人账户。</p>
</div><p>He said not all personal transactions are monitored by the tax authorities and that artificial intelligence (AI) tools will be used to focus on cases showing genuine risk.</p>
<div class="lb-trans"><p>他说，并非所有个人交易都受到税务机关的监控，人工智能（AI）工具将被用于关注显示出真实风险的案例。</p>
</div><p>According to Nguyễn Tiến Trung, head of the Tax Inspection Board under the Department of Taxation, the approach represents a shift from document-based tax administration to data-driven management and near real-time risk monitoring.</p>
<div class="lb-trans"><p>根据税务局税务检查委员会主任 Nguyễn Tiến Trung 的说法，这一方法代表了从基于文件的税收管理向数据驱动管理和近实时风险监控的转变。</p>
</div><p>“As transactions become increasingly digitised through bank transfers, e-wallets, QR codes and e-commerce platforms, each transaction leaves a digital trace,” Trung said, adding that this provides important data for tax authorities to compare declared revenue with actual cash flows and detect unusual transactions.</p>
<div class="lb-trans"><p>“随着交易通过银行转账、电子钱包、二维码和电子商务平台越来越数字化，每笔交易都留下了数字痕迹，” Trung 说，并补充说，这为税务机关提供了重要数据，以比较申报收入与实际现金流，并检测异常交易。</p>
</div><p>He said the tax authority has identified a number of potentially high-risk practices, including dispersing revenue through multiple personal bank accounts, using internal loan contracts or service agreements that do not reflect the true nature of transactions and prolonging advance payments without clear purposes.</p>
<div class="lb-trans"><p>他说，税务机关已识别出一些潜在的高风险行为，包括通过多个个人银行账户分散收入、使用不反映交易真实性质的内部贷款合同或服务协议，以及在没有明确目的的情况下延长预付款项。</p>
</div><p>E-commerce and household businesses are considered among the sectors with the highest risk of tax evasion due to undeclared or underreported revenues, he said.</p>
<div class="lb-trans"><p>他说，电子商务和家庭企业被认为是税收逃避风险最高的行业之一，因为未申报或低报收入。</p>
</div><p>“Once data systems are fully integrated, tax inspections will shift significantly towards automation,” Trung said, adding that tax authorities will be able to monitor risks in real time, conduct remote inspections through electronic portals and prioritise resources on taxpayers with the highest risk indicators.</p>
<div class="lb-trans"><p>“一旦数据系统完全整合，税务检查将显著转向自动化，” Trung 说，并补充说，税务机关将能够实时监控风险，通过电子门户进行远程检查，并优先将资源分配给风险指标最高的纳税人。</p>
</div><p>According to Nguyễn Thị Cúc, president of the Tax Consultants Association, it is critical to enhance coordination among banks, tax authorities and digital platforms to close loopholes in tax collection and improve transparency.</p>
<div class="lb-trans"><p>根据税务顾问协会会长 Nguyễn Thị Cúc 的说法，加强银行、税务机关和数字平台之间的协调，对于堵塞税收征收的漏洞和提高透明度至关重要。</p>
</div><p>“With the rapid growth of e-commerce and digital business, tax management cannot be effective without a connected digital ecosystem between banks, tax authorities and technology platforms,” Cúc said.</p>
<div class="lb-trans"><p>“随着电子商务和数字业务的快速增长，税收管理如果没有银行、税务机关和技术平台之间的连接数字生态系统，将无法有效，” Cúc 说。</p>
</div><p>She added that AI, big data analysis and automated risk warning systems would help tax authorities detect fraudulent activities earlier.</p>
<div class="lb-trans"><p>她补充说，人工智能、大数据分析和自动化风险预警系统将帮助税务机关更早地发现欺诈活动。</p>
</div><p>Cúc said digital platforms should be made easier and more convenient for taxpayers to use.</p>
<div class="lb-trans"><p>Cúc 表示，数字平台应更加便捷，方便纳税人使用。</p>
</div><p>“The most important factor is building trust to encourage businesses and household traders to declare taxes transparently and avoid concerns about unreasonable tax arrears or penalties. With proper guidance and communication, many taxpayers would be willing to fulfil their tax obligations voluntarily,” Cúc said. — VNS</p>
<div class="lb-trans"><p>“最重要的因素是建立信任，以鼓励企业和家庭商户透明申报税务，避免对不合理的税款拖欠或罚款的担忧。通过适当的指导和沟通，许多纳税人愿意自愿履行税务义务，” Cúc 说。——越南新闻社</p>
</div>

Tax authority aims to enhance data–based management

- 越南税务机关通过现金流和数字交易数据强化税收管理。
- 电子发票和数据共享提升透明度，减少税务逃避行为。
- AI 工具和自动化将改善实时风险监测和税务检查效率。

税务机关计划提升数据驱动的管理能力