As Viet Nam pursues double-digit economic growth, expanding the country’s development space depends not only on mega-projects or leading enterprises, but also on unlocking the potential of millions of household businesses — the “cells” that account for more than 95% of all operating businesses, sustain daily commercial flows, and contribute 30% of the country’s GDP.

The operating model of household businesses is shifting from traditional management methods to financial declaration and transparency—no longer a choice, but an inevitable requirement.

The transition from fixed tax to self-declaration is an inevitable trend aimed at modernising tax management, enhancing transparency in business operations, and contributing to the national goal of reaching 2 million active enterprises by 2030 and 3 million by 2045, as outlined in Resolution No. 68-NQ/TW of the Politburo.