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for determining revenue and taxable income according to tax laws. In addition, the
Circular also stipulates that in cases where business households and individual businesses
have activities subject to other types of taxes (export tax, import tax, special consumption
tax, resource tax, environmental protection tax, land use tax), they must also use a
register for tracking other tax obligations (Form S3a-HKD).
In summary, the content shows that the tax accounting work of large business
households typically includes the following:
+ Issue invoices to households (if applicable);
+ Receive invoices and accounting documents from households to track inputs and
outputs appropriately;
+ Classify and verify the validity of input and output invoices.
+ Prepare and submit tax declarations and reports within the prescribed deadline
on the public service portal.
+ Complete accounting documents according to regulations for archiving.
+ Complete the accounting record system.
+ And other tasks related to tax accounting.
2.2. Factors affecting tax accounting in large household businesses in Hanoi today
Based on the theoretical framework above, tax accounting in large business
households in Hanoi is currently influenced by the following factors:
Tax and accounting regulations, as well as other relevant regulations concerning
large household businesses in Hanoi such as the Accounting Law, VAT Law, Personal
Income Tax Law, Decree 70/2025/ND-CP, the Capital City Law, Circular 152/2025/TT-BTC,
and the Tax Administration Law, have an impact on tax accounting in large household
businesses. The more transparent and specific the regulations, the more smoothly these
activities will be carried out. Studies by Tran Dinh Khoi Nguyen (2010) and Nguyen Thi
Phuong Hong & Nguyen Thi Kim Oanh (2014) indicate that tax policies have a significant
impact on accounting practices.
Articles in the Vietnam Accounting and Auditing Journal (VAA) by authors Le Thi Hai
and Pham Van Duoc analyzed the challenges in implementing Decree 123/2020/ND-CP.
These qualitative studies indicated that: Household businesses face significant difficulties
regarding computer skills of elderly people (elderly accountants). Ahmed Ebrahim & Tarek
Abdel Fattah (2015) also emphasized the importance of training and professional
development for accountants and auditors in developing countries.Therefore,
qualifications of tax accountants at large household businesses in Hanoi are also a crucial
factor influencing tax accounting in these businesses, especially in the capital's current
digital economy. The qualifications of tax accountants are assessed based on aspects such
as professional accounting skills, understanding of tax laws related to large household
businesses, proficiency in using accounting software, proficiency in online tax filing, and
expertise in checking and reviewing errors in invoices, tax calculations, and tax
declarations.
Fear has been used by tax authorities as a means to compel taxpayers to comply
with tax laws rather than accounting regulations. According to research by Alm & McKee
(1998), businesses often fear the possibility of being caught and fined or having their
reputation damaged, forcing them to comply with tax policies rather than their
accounting policies. When authorities provide adequate information and support on
issues related to business tax accounting, it creates opportunities to improve the
effectiveness of this work. Therefore, the next factor influencing tax accounting for large

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