Delegate Duong Khac Mai: Consider putting some items under special consumption tax

Continuing the program of the 9th Session of the 15th National Assembly, on the morning of May 9, delegates discussed in the hall the draft Law on Special Income Tax (amended).

Delegate Duong Khac Mai proposed separating wine and beer into two different tax rates for alcohol from 15 degrees and above and under 15 degrees.

Participating in the discussion of this Law project, delegate Duong Khac Mai said that, regarding the subjects not subject to tax (Article 3), in order to be consistent with the implementation of national defense and security tasks and the requirements of society on the timeliness of rescue and medical work, subjects such as airplanes, helicopters, and gliders used for medical and medical purposes need to be considered when subject to special income tax. Because in reality, the issue of air rescue and medical treatment is currently only performed by the military. But in special cases or when performing organ transplants, transportation still has to rely on public aviation, although there is priority in transportation, it is not comprehensive. On the other hand, currently in many countries in the world , this issue has been socialized and with the current development of our country, this need is practical and essential.

In addition, motor vehicles with less than 24 seats, two-wheeled motorcycles, three-wheeled motorcycles with a cylinder capacity of over ^125cm3 used for security and defense purposes also need to clarify under what conditions they must pay special income tax. For example, police patrol cars must have less than 24 seats and motorcycles must usually have a capacity of more than ^125cm3 to have enough capacity to carry out the task of suppressing and arresting violators.

Delegate Nguyen Truong Giang, Dak Nong National Assembly Delegation also contributed in-depth comments on many contents in the draft Law on Special Income Tax (amended).

Regarding tax rates on goods and services in Article 8 of the draft, for alcohol and beer, the use and abuse of alcohol and beer cause many serious social consequences, such as traffic accidents, domestic violence, loss of security and order, and many related diseases. Therefore, to limit the above problems, delegate Duong Khac Mai agreed with the imposition of taxes according to the specific tax rate roadmap of the draft. However, it is necessary to consider the regulation on alcohol below 20 degrees and from 20 degrees and above because the Law on Prevention and Control of Harmful Effects of Alcohol and Beer stipulates that alcohol has an alcohol concentration of 15 degrees and above and below 15 degrees. According to delegate Mai, the imposition of a level of 15 degrees and above according to domestic law does not affect Vietnam's commitments to join the World Trade Organization (WTO). Because alcohol concentration is the main factor in the consequences of alcohol use, in order to effectively implement the goal of preventing and combating the harmful effects of alcohol, we only expand the subjects subject to the same tax rate, not excluding the subjects of commitment. The problem with beer is similar, the delegate proposed to separate into two different tax rates for types with 15 degrees or more and below 15 degrees.

In addition to the above content, to effectively implement the goal of preventing and combating the harmful effects of product use, delegate Duong Khac Mai said that taxing and having a roadmap to increase taxes on products such as alcohol, beer, tobacco, and soft drinks according to Vietnamese Standards (TCVN) with sugar content above 5g/100ml. However, in addition to being positive, the imposition of high taxes may have an impact, reducing the demand for these products. However, the downside of the problem is that it will affect the entire industry chain system with many affected subjects from tobacco farmers, sugar cane and input materials, workers, employees, enterprises directly producing, trading, distributing products to supporting industries...

With the scale of these industries in our country today, the number of affected subjects is very large, the production and business activities of enterprises and the livelihoods of many people will be affected. Therefore, it is necessary to carefully calculate the tax increase roadmap and tax rates; at the same time, the Government should pay attention to studying and promulgating or submitting to competent authorities to promulgate appropriate support policies for these subjects in converting their industries and related issues.

Regarding the content of applying a 10% tax rate to air conditioners with a capacity of over 18,000 to 90,000 BTU, delegate Duong Khac Mai welcomed the drafting agency's acceptance of not applying special consumption tax to air conditioners with a capacity of 18,000 BTU or less to meet the essential needs of people in the current increasingly hot climate.

However, this capacity only meets the requirements for individual and household rooms, not for large, crowded rooms such as classrooms, hospital wards, which are special objects that need priority use, and other essential crowded living places. Therefore, it is necessary to consider and weigh the taxable objects of air conditioners with capacity from 18,000 to 90,000 BTU.

Source: https://baodaknong.vn/dai-bieu-duong-khac-mai-can-nhac-viec-dua-mot-so-mat-hang-vao-dien-thue-tieu-thu-dac-biet-251978.html