Solutions for strengthening the corporate income tax management in Lap Vo district, Dong Thap province

Tax is the main revenue source of the state budget. The corporate income tax collection management in Vietnam has made fundamental changes, tax management organization in general and corporate income tax management in particular have been gradually reformed and modernized. According to reports from 2017 to 2021 of the 5th Region Tax Department in Lap Vo district, Dong Thap prrovince, the amount of collected corporate income tax had ranged from 83,000-92,000 million VND and it did not meet the assigned tax estimation. In addtion, the corporate income tax evasion still happens commonly with many sophisticated cases in Lap Vo district. Hence, it is necessary to find solutions to improve the corporate income tax management for the tax departments in general and the 5th Region Tax Department in Lap Vo district in particular. This paper discusses solutions to strengthen the corporate income tax management in Lap Vo district, Dong Thap province.