The National Assembly voted to pass the Law on Special Consumption Tax (amended)
One of the issues of concern is the items subject to special consumption tax. Presenting the previous report on the acceptance, Chairman of the National Assembly's Economic and Financial Committee Phan Van Mai said that the National Assembly Standing Committee agreed with the proposal of the Drafting Agency to stipulate that air conditioners with a capacity of over 24,000 BTU to 90,000 BTU are subject to tax (no tax is collected for air conditioners with a capacity of 24,000 BTU or less and those with a capacity of over 90,000 BTU).
Regarding sugary soft drinks, according to the provisions of the draft Law, sugary soft drinks subject to tax are products within the concept of soft drinks according to Vietnamese Standards with a sugar content of over 5g/100ml, excluding beverages such as milk and dairy products; liquid foods used for nutritional purposes; natural mineral water and bottled drinking water; pure vegetable and fruit juices and nectars of vegetables, fruits and cocoa products.
Accordingly, products such as natural fruit juice, coconut water, dairy products, liquid foods used for nutritional purposes, etc. are not subject to special consumption tax.
There are many different opinions on the addition of other sugary products as well as other goods and services to the taxable list as proposed by some National Assembly Deputies; some products have also been raised by the Drafting Agency during the process of developing the Draft Law, however, up to now, there has not been enough impact assessment to serve as a basis and clearly demonstrate the superiority, feasibility and appropriateness of taxing these goods and services in the current context.
These contents will continue to be carefully studied and evaluated, taking into account the production and business recovery goals of enterprises, and will be reported to the National Assembly at the appropriate time. Therefore, we ask the National Assembly to allow us to keep the draft Law.
Regarding the collection of special consumption tax on gasoline, in the long term, it is necessary to study a plan to synchronously amend both special consumption tax and environmental protection tax to be able to tax this item reasonably, in accordance with international practice.
According to Mr. Phan Van Mai, in the context of the need to synchronously deploy solutions to effectively implement the commitments of the Vietnamese Government at the COP26 Conference, along with regulations on collecting environmental protection tax, the collection of special consumption tax on gasoline in the current period is still necessary. Therefore, the National Assembly is requested to keep it as in the draft Law.
Regarding non-taxable objects (Article 3), there is a proposal to add airplanes, helicopters, and gliders used for ambulance and rescue purposes to the non-taxable objects; it is proposed to replace the phrase "spraying pesticides" with the phrase "in agricultural production".
The Standing Committee of the National Assembly believes that airplanes, helicopters, and gliders used for medical evacuation, rescue, and agricultural production are humanitarian activities, supporting farmers in agricultural production, not for commercial purposes, not luxury consumer goods, and production should be limited and consumption regulated.
Therefore, accepting the opinions of National Assembly deputies, the National Assembly Standing Committee agrees with the proposal of the Drafting Agency to add airplanes, helicopters, and gliders used for ambulance, rescue, and agricultural production purposes as exempt from tax.
In addition to the above contents, the National Assembly Deputies discussed and gave opinions on a number of contents related to regulations on tax rates, roadmap for tax rate increase, tax refund, tax deduction, tax reduction, and the effectiveness of the Law... The National Assembly Standing Committee directed the Verification Agency to coordinate with the Drafting Agency and relevant agencies to study and carefully review to absorb and explain the opinions of the National Assembly Deputies and revise and complete the draft Law.
Thu Giang
Source: https://baochinhphu.vn/ap-thue-tieu-thu-dac-biet-voi-dieu-hoa-tu-24000-90000-btu-nuoc-giai-khat-co-duong-102250614094451194.htm
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