<p>河內——税務機關正在通過分析現金流和數字交易數據來加強税收管理，因為數字技術、電子商務和新商業模式的快速增長正在重塑經濟，會議在週三聽到。</p>
<p>在由税務局和《先鋒報》聯合舉辦的基於現金流的税收管理會議上，税務局副局長Đặng Ngọc Minh 表示，傳統的税收管理方法主要依賴於税務申報、會計記錄和事後審計檢查，在某些情況下已不再足夠。</p>
<p>“研究並逐步實施基於現金流分析的税收管理，正成為全球許多現代税務機關不可避免的趨勢，” Minh 説。</p>
<p>越南已經推出了多項措施來現代化税收管理，包括全國範圍內的電子發票、從收銀機生成的發票、集中數據庫以及用於風險管理和税收管理的數字系統。</p>
<p>税務機關還推出了一個針對外國服務提供商的在線門户，並擴大了與各部委、銀行和相關組織的數據共享。</p>
<p>Minh 表示，電子發票生成了大量經濟交易數據庫，但許多個人和組織仍通過銀行賬户、數字平台、支付中介和快遞服務進行大量頻繁的交易，而未完全申報相關的税務義務。</p>
<p>在即將到來的時期，電子發票數據將作為核心參考，用於比較和驗證與納税人相關的其他現金流，以幫助確定實際税務責任、分析風險並在必要時進行檢查。</p>
<p>為了確保有效的税收管理，現金流數據必須準確、充分、乾淨且實時，Minh 表示，這還需要税務機關、銀行、支付中介和技術平台之間的實時協調和數據共享，以形成數據生態系統。</p>
<p>Minh 表示，税務機關目前可以通過與金融機構的數據共享機制訪問約 2.5 億個銀行賬户的信息，包括大約 2 億個個人賬户。</p>
<p>他説，並非所有個人交易都受到税務機關的監控，人工智能（AI）工具將被用於關注顯示出真實風險的案例。</p>
<p>根據税務局税務檢查委員會主任 Nguyễn Tiến Trung 的説法，這一方法代表了從基於文件的税收管理向數據驅動管理和近實時風險監控的轉變。</p>
<p>“隨着交易通過銀行轉賬、電子錢包、二維碼和電子商務平台越來越數字化，每筆交易都留下了數字痕跡，” Trung 説，並補充説，這為税務機關提供了重要數據，以比較申報收入與實際現金流，並檢測異常交易。</p>
<p>他説，税務機關已識別出一些潛在的高風險行為，包括通過多個個人銀行賬户分散收入、使用不反映交易真實性質的內部貸款合同或服務協議，以及在沒有明確目的的情況下延長預付款項。</p>
<p>他説，電子商務和家庭企業被認為是税收逃避風險最高的行業之一，因為未申報或低報收入。</p>
<p>“一旦數據系統完全整合，税務檢查將顯著轉向自動化，” Trung 説，並補充説，税務機關將能夠實時監控風險，通過電子門户進行遠程檢查，並優先將資源分配給風險指標最高的納税人。</p>
<p>根據税務顧問協會會長 Nguyễn Thị Cúc 的説法，加強銀行、税務機關和數字平台之間的協調，對於堵塞税收徵收的漏洞和提高透明度至關重要。</p>
<p>“隨着電子商務和數字業務的快速增長，税收管理如果沒有銀行、税務機關和技術平台之間的連接數字生態系統，將無法有效，” Cúc 説。</p>
<p>她補充説，人工智能、大數據分析和自動化風險預警系統將幫助税務機關更早地發現欺詐活動。</p>
<p>Cúc 表示，數字平台應更加便捷，方便納税人使用。</p>
<p>“最重要的因素是建立信任，以鼓勵企業和家庭商户透明申報税務，避免對不合理的税款拖欠或罰款的擔憂。通過適當的指導和溝通，許多納税人願意自願履行税務義務，” Cúc 説。——越南新聞社</p>

<p>越南税務機關正在通過分析現金流和數字交易數據來加強税務管理，這是由於數字技術和電子商務的快速增長。傳統方法被認為不足以應對這一變化，因此轉向數據驅動的管理。措施包括電子發票和與金融機構的數據共享。目標是提高税務合規性和透明度，利用人工智能和大數據來檢測逃税行為並自動化檢查。銀行、税務機關和數字平台之間的協調對於有效的税務管理至關重要</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>河內——税務機關正在通過分析現金流和數字交易數據來加強税收管理，因為數字技術、電子商務和新商業模式的快速增長正在重塑經濟，會議在週三聽到。</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>在由税務局和《先鋒報》聯合舉辦的基於現金流的税收管理會議上，税務局副局長Đặng Ngọc Minh 表示，傳統的税收管理方法主要依賴於税務申報、會計記錄和事後審計檢查，在某些情況下已不再足夠。</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>“研究並逐步實施基於現金流分析的税收管理，正成為全球許多現代税務機關不可避免的趨勢，” Minh 説。</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>越南已經推出了多項措施來現代化税收管理，包括全國範圍內的電子發票、從收銀機生成的發票、集中數據庫以及用於風險管理和税收管理的數字系統。</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>税務機關還推出了一個針對外國服務提供商的在線門户，並擴大了與各部委、銀行和相關組織的數據共享。</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，電子發票生成了大量經濟交易數據庫，但許多個人和組織仍通過銀行賬户、數字平台、支付中介和快遞服務進行大量頻繁的交易，而未完全申報相關的税務義務。</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>在即將到來的時期，電子發票數據將作為核心參考，用於比較和驗證與納税人相關的其他現金流，以幫助確定實際税務責任、分析風險並在必要時進行檢查。</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>為了確保有效的税收管理，現金流數據必須準確、充分、乾淨且實時，Minh 表示，這還需要税務機關、銀行、支付中介和技術平台之間的實時協調和數據共享，以形成數據生態系統。</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，税務機關目前可以通過與金融機構的數據共享機制訪問約 2.5 億個銀行賬户的信息，包括大約 2 億個個人賬户。</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>他説，並非所有個人交易都受到税務機關的監控，人工智能（AI）工具將被用於關注顯示出真實風險的案例。</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>根據税務局税務檢查委員會主任 Nguyễn Tiến Trung 的説法，這一方法代表了從基於文件的税收管理向數據驅動管理和近實時風險監控的轉變。</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>“隨着交易通過銀行轉賬、電子錢包、二維碼和電子商務平台越來越數字化，每筆交易都留下了數字痕跡，” Trung 説，並補充説，這為税務機關提供了重要數據，以比較申報收入與實際現金流，並檢測異常交易。</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>他説，税務機關已識別出一些潛在的高風險行為，包括通過多個個人銀行賬户分散收入、使用不反映交易真實性質的內部貸款合同或服務協議，以及在沒有明確目的的情況下延長預付款項。</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>他説，電子商務和家庭企業被認為是税收逃避風險最高的行業之一，因為未申報或低報收入。</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>“一旦數據系統完全整合，税務檢查將顯著轉向自動化，” Trung 説，並補充説，税務機關將能夠實時監控風險，通過電子門户進行遠程檢查，並優先將資源分配給風險指標最高的納税人。</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>根據税務顧問協會會長 Nguyễn Thị Cúc 的説法，加強銀行、税務機關和數字平台之間的協調，對於堵塞税收徵收的漏洞和提高透明度至關重要。</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>“隨着電子商務和數字業務的快速增長，税收管理如果沒有銀行、税務機關和技術平台之間的連接數字生態系統，將無法有效，” Cúc 説。</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>她補充説，人工智能、大數據分析和自動化風險預警系統將幫助税務機關更早地發現欺詐活動。</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，數字平台應更加便捷，方便納税人使用。</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，以鼓勵企業和家庭商户透明申報税務，避免對不合理的税款拖欠或罰款的擔憂。通過適當的指導和溝通，許多納税人願意自願履行税務義務，” Cúc 説。——越南新聞社</p>
</div>

Tax authority aims to enhance data–based management

- 越南税務機關通過現金流和數字交易數據強化税收管理。
- 電子發票和數據共享提升透明度，減少税務逃避行為。
- AI 工具和自動化將改善實時風險監測和税務檢查效率。

税務機關計劃提升數據驅動的管理能力