"No country has imposed two taxes on gasoline at the same time like Vietnam."

(Dan Tri) - It is known that many countries tax gasoline, but according to delegate Ha Sy Dong, countries usually tax special consumption tax or environmental protection tax, no country taxes both types of tax at the same time.

This viewpoint was expressed by National Assembly delegate Ha Sy Dong (acting Chairman of Quang Tri Provincial People's Committee) during a discussion in the hall on the afternoon of November 27 about the draft revised Law on Special Consumption Tax.

Regarding gasoline, Mr. Dong said that in reality, many countries tax gasoline, but usually they tax special consumption tax or environmental protection tax. "I have not found any country that taxes both special consumption tax and environmental protection tax on gasoline like Vietnam," Mr. Dong said.

According to the delegate, gasoline is currently subject to two taxes that have the same nature of restricting consumption: special consumption tax and environmental protection tax. “Gasoline is not a luxury item, so imposing special consumption tax on gasoline is also to protect the environment,” Mr. Dong stated his opinion.

National Assembly Delegate Ha Sy Dong (Photo: Hong Phong).

The delegate proposed to study the removal of special consumption tax on gasoline or, if necessary, adjust environmental protection tax to match the objectives of this tax.

In addition, Mr. Dong also pointed out the fact that the production of specialized vehicles such as ambulances, money transport vehicles, prisoner transport vehicles, and other specialized vehicles... is facing many difficulties regarding special consumption tax policies.

Citing ambulances, a delegate from Quang Tri province said that to produce ambulances, businesses will have to use a 9-seat or 12-seat vehicle as input without an interior. These input vehicles are subject to special consumption tax, with a tax rate of up to 50%. When purchasing these input materials, manufacturers have to pay tax through the purchase price of the vehicle.

After converting this commercial vehicle into an ambulance and selling it, the ambulance is not subject to special consumption tax. Enterprises are not allowed to deduct or refund the input special consumption tax.

“So the input has to be taxed, but the output is not deductible. That means our policy sounds very good, which is to prioritize ambulances by not taxing output, but we tax the input without allowing deductions,” Mr. Dong pointed out the problem.

The delegate pointed out that the cost of manufacturing ambulances in Vietnam has increased by 35-40%. He calculated that the price of an ambulance is about 1 billion VND per vehicle, while the State is collecting a special consumption tax of about 250 to 300 million VND per vehicle.

“With about 2,000 ambulances nationwide, we are collecting about 500 to 600 billion VND and this cost is ultimately passed on to patients. This increases medical costs and reduces patients’ access to services,” said Mr. Dong.

He proposed that there should be a mechanism to deduct and refund the special consumption tax paid at input for businesses using commercial cars to produce specialized cars.

Dantri.com.vn

Source: https://dantri.com.vn/xa-hoi/chua-nuoc-nao-cung-luc-danh-hai-loai-thue-voi-xang-nhu-viet-nam-20241127152637618.htm