What are answers for the Contest on Learning about the 50th anniversary of the Southern Liberation and National Reunification Day of Vietnam (April 30, 1975/April 30, 2025)? Is the prize for this contest taxable?

What are answers for the Contest on Learning about the 50th anniversary of the Southern Liberation and National Reunification Day of Vietnam (April 30, 1975/April 30, 2025)?

Below are the answers for the contest on Learning about the 50th anniversary of the Southern Liberation and National Reunification Day (April 30, 1975/April 30, 2025) for your reference:

Question 1: Under what circumstances was the Central Bureau for Southern Vietnam established? What role did it play in the resistance war against America for national salvation?

(1) Under what circumstances was the Central Bureau for Southern Vietnam established?

The Central Bureau for Southern Vietnam was first established in March 1951 following the decision of the First Central Conference (Session 2), to lead the revolutionary movement in the South during the resistance war against the French. After the Geneva Agreement (1954), the Central Bureau was dissolved, but on January 23, 1961, the Third Central Conference (Session 3) decided to re-establish this agency in the context of the escalating fierce stage of the resistance war against the United States. At that time, the Saigon regime, with the support of the United States, was oppressing the revolutionary movement, pushing the South into a critical situation, requiring a central agency to comprehensively lead the struggle.

(2) What role did the Central Bureau for Southern Vietnam play in the resistance war against America for national salvation?

The Central Bureau for Southern Vietnam played a crucial role in leading the southern revolution, specifically:

- Comprehensive leadership of the revolutionary movement: Directed the resistance on all three fronts: military, political, and diplomatic, ensuring strategic command unity.

- Directed armed struggle: Contributed to building and developing the Liberation Army of Southern Vietnam, organized significant campaigns such as Binh Gia (1964-1965), Tet Offensive (1968), Nguyen Hue Offensive (1972), changing the war situation.

- Organized political and military struggles: Called on the people of Southern Vietnam to rise up, oppose the Saigon government, and combined with military tactics to weaken the opposing army's morale.

- Built revolutionary bases and liberated areas: Directed the construction of revolutionary bases, notably the North Tay Ninh base – the headquarters of the Central Bureau, serving as a solid rear for the southern battlefield.

- Contributed to the victory of 1975: The Central Bureau played a significant role in directing the Spring 1975 General Offensive and Uprising, especially the Ho Chi Minh Campaign, completely liberating the South and reunifying the country.

Thus, the Central Bureau for Southern Vietnam was the command center for the southern revolution, making an essential contribution to the ultimate victory of the resistance war against America for national salvation.

Question 2: Chairman Ho Chi Minh wrote “Nothing is more precious than independence and freedom.” Can you (comrades) state the circumstances and significance of this call concerning the determination of the leadership path of our Communist Party during the resistance war against America?

The call "Nothing is more precious than independence and freedom" was written by Chairman Ho Chi Minh in 1966 when our nation's resistance war against the United States had entered its most brutal phase, with the U.S. empire expanding the war through aerial and naval strikes intending to revert the North to the Stone Age.

The significance of the call "Nothing is more precious than independence and freedom" regarding the leadership path of our Communist Party during the resistance war against the United States:

- Affirmation of historical truth and the core values of the nation

+ The call embodies the patriotic spirit and indomitable will of the Vietnamese people, asserting that independence and freedom are the most sacred values.

+ It emphasizes that no peace is meaningful if the nation is still oppressed and enslaved, providing an ideological basis for the Party's resistance path.

- A sacred rallying call, uniting the nation's strength

+ The call inspired the fighting spirit, encouraging nationwide unity and determination to fight against the United States to the end.

+ It became an action motto, urging the people and soldiers nationwide to overcome difficulties and advance towards victory.

- Strengthening the path of comprehensive resistance, combining military, political, and diplomatic efforts

+ Military: Directed persistent, resilient struggle, self-reliant, self-sustaining efforts, defeating the U.S. warfare strategies.

+ Political: Inspired domestic struggle movements, especially in the South, contributing to the weakening of the Saigon regime.

+ Diplomatic: Provided ideological groundwork for negotiating efforts, contributing to the Paris Peace Accords in 1973, forcing the U.S. to withdraw from Vietnam.

>> Conclusion: The call “Nothing is more precious than independence and freedom” is not just a political declaration but also a guiding principle for the Party’s resistance leadership, making a significant contribution to our nation's great victory in the resistance war against the United States.

Question 3: Can you (comrades) explain the circumstances of the phrase "The beloved South is always in my heart" by President Ho Chi Minh and the role of the large rear of the North in the national resistance war against the United States?

The phrase "The beloved South is always in my heart" was said by President Ho Chi Minh in 1962 when meeting with the delegation of the National Liberation Front of Southern Vietnam visiting the North.

During the resistance war against the United States, the North played the role of a large rear, providing comprehensive support to the South. Not only did it develop the economy and stabilize social life, but the North also devoted efforts to building a strong armed force, ensuring abundant human and material resources to aid the battlefield. At the same time, military, economic, and political support from the North provided a solid foundation, helping the South maintain its fighting strength, gradually defeating the enemy, and contributing decisively to the ultimate victory of the resistance, completely liberating the South and reunifying the nation.

Question 4: Can you (comrades) point out the significant victories of our army and people that contributed to defeating the U.S. and its new colonial invasion from 1954 to 1975?

The crucial victories of our army and people in the resistance wars against the French colonialists and U.S. imperialists not only marked decisive turning points in our nation's history but also demonstrated the indomitable fighting spirit for independence and freedom.

- Dien Bien Phu Campaign (1954): One of Vietnam's greatest victories, completely defeating the strongest stronghold of the French colonialists. This victory dealt a fatal blow to France's colonial ambitions and forced them to sign the Geneva Accords, ending the First Indochina War, and opening a new phase for the Vietnamese revolution.

- Tet Offensive (1968): A strategic battle with significant importance in the resistance war against the U.S. Revolutionary forces surprised by attacking many major cities, including Saigon, shaking the U.S. invasion will, causing international shock, and forcing the U.S. to de-escalate the war and gradually withdraw from Vietnam.

- Paris Peace Accords (1973): After years of persistent struggle on the military, political, and diplomatic fronts, we forced the U.S. to sign the Paris Peace Accords, committing to end the war and withdraw troops. This was a major victory, creating favorable conditions for the Southern revolution to move towards complete liberation.

- 1975 Spring Offensive and Uprising: Beginning with the Central Highlands Campaign, followed by the Hue-Da Nang Campaign, and ending with the historic Ho Chi Minh Campaign. With a rapid offensive spirit, our army and people completely defeated the Saigon regime, liberating the South, unifying the country on April 30, 1975, ending the resistance war against the U.S. for national salvation.

These victories are clear evidence of the Vietnamese people's patriotism, indomitable spirit, and unity, affirming the truth "Nothing is more precious than independence, freedom" that President Ho Chi Minh asserted.

Question 5: Can you (comrades) explain the significance of the Paris Peace Accords to the victory of the resistance war against America for national salvation?

The Paris Peace Accords in 1973 had significant importance for the victory of the resistance war against America for national salvation:

- Forcing the U.S. to withdraw, creating conditions to liberate the South: The Accords ended direct U.S. intervention, weakened the Saigon regime, and created favorable opportunities for our army and people to conduct a general offensive and reunify the country.

- Affirming victory on the diplomatic front: The U.S. signing of the Accords was evidence of the just nature of the resistance, also enhancing Vietnam's international prestige and position.

- Creating conditions for the 1975 general offensive: Although the U.S. withdrew, the Saigon regime remained stubborn, necessitating a decisive general offensive to achieve complete victory.

- Demonstrating the nation's resilient fighting spirit: The negotiation and signing of the Accords reflect the Vietnamese people's determined will, proving that a small nation can defeat a mighty power through courage, wisdom, and patriotism.

Question 6: How many corps (or equivalent) participated in the Ho Chi Minh Campaign and what were these corps? What were the notable achievements of each corps?

The Ho Chi Minh Campaign, also known as the Campaign to Liberate Saigon – Gia Dinh, took place from April 26 to April 30, 1975. It was the decisive battle that ended the resistance war against America for national salvation. Four major corps and Group 232 participated in the campaign with specific tasks as follows:

- Corps 1: Captured vital strongholds in Phu Loi, Binh Duong, Lai Khe, Ben Cat, Tan Yen, isolated and destroyed the enemy's 5th Division, preventing them from retreating to Saigon.

- Corps 2: Coordinated with regional special forces in areas around Vung Tau, attacked bases in Nuoc Trong, Long Binh district, Nhon Trach, Tuy Hoa city, and expanded the territory to Can Gio.

- Corps 3: Destroyed the Dong Du base, intercepted and decimated the enemy's 25th Division if they retreated to Saigon, and simultaneously penetrated the inner city, capturing critical targets such as Tan Son Nhat airport.

- Corps 4: Captured Bien Hoa, Ho Nai, advanced into the center of Saigon, controlling districts 1, 2, 3, and other strategic locations.

- Group 232: Occupied and controlled key transportation routes on National Highway 4 two days before the general attack, preventing enemy retreats from Saigon to the delta and blocking reinforcements from the delta moving up to assist.

With close coordination, the campaign dismantled the defense forces of the Saigon government, contributing decisively to the ultimate victory of the resistance, completely liberating the South and reunifying the country on April 30, 1975.

Question 7: Under what circumstances was General Vo Nguyen Giap's historic order “Speed, speed up more, daring, dare more” given? What is the historical significance of this “edict” regarding the Great Spring Victory of 1975?

The order "Speed, speed up more, daring, dare more" was signed by General Vo Nguyen Giap on April 7, 1975, in the context of the war entering its decisive phase.

- After the resounding victories at the Central Highlands, Hue, and Da Nang, the Saigon military fell into chaos and lacked control.

- The Politburo assessed that the strategic opportunity had ripened, requiring a rapid advance to liberate the South before the rainy season.

- To utilize the element of surprise and prevent the enemy from reacting, General Vo Nguyen Giap issued an emergency order, urging the troops to march swiftly and boldly, utilizing every hour and minute to approach Saigon, creating a surrounding posture before the enemy could organize defense.

Historical significance of the “edict” to the Great Spring Victory of 1975:

- Accelerated the offensive speed, preventing the enemy from counterattacking: Our troops moved day and night at maximum speed, quickly approaching Saigon.

- Created an element of surprise, causing the enemy panic and loss of defensive capability: The Saigon government was unprepared for defense, leading to rapid collapse.

- Encouraged the fighting spirit, boosting the determination of the entire army: The order served as a "battle hymn," generating fervor, helping our troops fight with resolute victory intent.

- Set the stage for the swift victory of the Ho Chi Minh Campaign: By executing this order, our troops initiated the Ho Chi Minh Campaign on April 26, and in just 5 days, fully triumphed by noon on April 30, 1975, liberating the South and reunifying the country.

General Vo Nguyen Giap's historic order decisively contributed to the monumental success of the Great Spring Victory of 1975, concluding the over 20-year-long resistance war against America for national salvation.

Question 8: Can you (comrades) present your knowledge of the historic Ho Chi Minh Campaign and the military arts of our ancestors crystallized in the struggle to protect and build the nation?

Question 9: In the Great Spring Victory of 1975, there was an extraordinarily outstanding achievement affirming the sacred sovereignty of our maritime islands - what was that achievement? What is the responsibility of the army's youth and the young generation in the current cause of protecting our maritime island sovereignty?

Question 10: Can you (comrades) express your thoughts on the historic Victory on April 30, 1975 - Liberation of the South, reunification of the country, and your personal responsibility in the new era, the era of the nation's awakening, determined to “build an increasingly prosperous, civilized, cultured, and heroic Vietnam” (no more than 5000 words)?****>>> View detailed answers for the contest to Learn about the 50th anniversary of the Southern Liberation and National Reunification Day of Vietnam (April 30, 1975/ April 30, 2025) question 8, question 9, question 10 ...Here

Note: The contest answers to Learn about the 50th anniversary of the Southern Liberation and National Reunification Day of Vietnam (April 30, 1975/ April 30, 2025) are for REFERENCE only!

What are answers for the Contest on Learning about the 50th anniversary of the Southern Liberation and National Reunification Day of Vietnam (April 30, 1975/April 30, 2025)? (Image from the Internet)

What is the prize structure of the Contest to Learn about the 50th anniversary of the Southern Liberation and National Reunification Day of Vietnam (April 30, 1975/ April 30, 2025)?

According to the regulations of the contest to Learn about the 50th anniversary of the Southern Liberation and National Reunification Day of Vietnam (April 30, 1975/ April 30, 2025) directed by the General Political Department of the Vietnam People's Army and organized by the Army Youth Committee, the prize structure is as follows:

Group: It is expected to award Certificates of Merit from the Chairman of the General Political Department to 35 excellent groups.

Individual: It is expected to award 80 prizes, including:

- 10 A prizes: 10,000,000 VND/prize.

- 15 B prizes: 5,000,000 VND/prize.

- 25 C prizes: 3,000,000 VND/prize.

- 30 Consolation prizes: 2,000,000 VND/prize.

Each winning work will receive a Certificate from the Chairman of the General Political Department along with the corresponding monetary reward.

Is the prize from the contest to Learn about the 50th anniversary of the Southern Liberation and National Reunification Day of Vietnam (April 30, 1975/ April 30, 2025) subject to personal income tax in Vietnam?

Based on point e, clause 2, Article 2 of Circular 111/2013/TT-BTC regarding taxable incomes as follows:

Taxable income items

According to the provisions of Article 3 of the Law on Personal Income Tax and Article 3 of Decree No. 65/2013/ND-CP, taxable personal income includes:

...

2. Income from wages and salaries

...

e) Monetary or non-monetary bonuses of any kind, including stock bonuses, except for the following bonus amounts:

e.1) Bonuses accompanied by titles awarded by the State, including bonuses accompanied by emulation titles, forms of commendation as prescribed by the law on emulation, commendation, specifically:

e.1.1) Bonuses accompanied by emulation titles such as National Emulation Soldier; Emulation Soldier of ministry, sector, central mass organization, province, centrally-run city; Basic Emulation Soldier, Advanced Labourer, Advanced Soldier.

e.1.2) Bonuses accompanied by forms of commendation.

e.1.3) Bonuses accompanied by titles awarded by the State.

e.1.4) Bonuses accompanying awards from Associations, organizations belonging to political organizations, political - social organizations, social organizations, social - professional organizations of Central and local authorities, in accordance with their regulations and with the Law on Emulation and Commendation.

e.1.5) Bonuses accompanying the Ho Chi Minh Award, State Awards.

e.1.6) Bonuses accompanying Commemorative Medals, Badges.

e.1.7) Bonuses accompanied by Certificates, Commendation Certificates.

The authority to make commendation decisions, the level of bonuses accompanying emulation titles, and forms of commendation mentioned above must comply with the regulations of the Law on Emulation and Commendation.

e.2) Bonuses accompanying national awards, international awards recognized by the State of Vietnam.

e.3) Bonuses for technical improvements, inventions recognized by competent state agencies.

e.4) Bonuses for detecting and reporting legal violations to competent state agencies.

...

Thus, the bonus accompanied by awards from the contest to Learn about the 50th anniversary of the Southern Liberation and National Reunification Day of Vietnam (April 30, 1975/ April 30, 2025) given by the General Political Department of the Vietnam People's Army along with a certificate of merit is exempt from personal income tax.