Fireworks should be added to the list of goods subject to special consumption tax.

BTO-This morning, November 22, the National Assembly worked at the Discussion Group on the draft Law on Special Consumption Tax (amended). The National Assembly Delegation of Binh Thuan province participated in the discussion at Group 15.

Participating in giving comments, delegate Dang Hong Sy - Head of the National Assembly Delegation of Binh Thuan province agreed with the necessity of amending the Law on Special Consumption Tax (SCT), especially increasing tax rates on some items such as alcohol, beer, and cigarettes.

Delegate Dang Hong Sy - Head of the National Assembly Delegation of Binh Thuan province participated in the discussion.

Specific comments on taxable subjects in Article 2; Clause 1 for goods; Point g, gasoline of all kinds; according to the delegate, special consumption tax should only be applied to traditional gasoline; E5 and E10 gasoline should not be included in calculating goods subject to special consumption tax. Analyzing the reasons, according to the delegate, the Government is currently encouraging people to use biofuel to protect the environment. On the other hand, if special consumption tax is applied to gasoline of all kinds as in the draft law, when gasoline prices increase, it will lead to an increase in input materials for production, and the prices of goods will increase accordingly. Therefore, in the general difficult conditions, special consumption tax should not be calculated on E5 and E10 to encourage consumers to use biofuel.

In addition, the delegate suggested that fireworks should be subject to special consumption tax. Analyzing the reasons, the delegate said that recently, people have been burning fireworks a lot, which poses a potential risk of fire, explosion, and unsafety. On the other hand, fireworks are not a daily essential item, so special consumption tax should be applied.

Regarding soft drinks, the delegate also proposed not to apply the TTDB goods to soft drinks with sugar content of more than 5g/100ml according to Vietnamese standards. Explaining this, the delegate said that currently there is no basis to prove that obesity and diabetes are caused by the use of soft drinks. In fact, people are now aware of using sugary products. If applied like that, it will greatly affect the soft drink production industry, the sugar cane industry and sugar cane farmers.

On the other hand, if tax is applied to soft drinks with sugar content over 5g/100ml according to Vietnamese standards, it would be unreasonable for products such as effervescent tablets, orange powder packets... that can be mixed into soft drinks to not be subject to tax.

Regarding the service sector in Clause 2, regarding massage, the delegate proposed not to apply special consumption tax to massage establishments operated by the Association of the Blind. These are disadvantaged people learning the profession to take care of their health and create jobs. If the tax rate is the same as other types of massage, it will not attract customers, affecting the lives of disadvantaged people.

In Article 3 on non-taxable subjects; delegates agreed with the content in Clause 5 which stipulates: "In case it is necessary to amend or supplement non-taxable subjects in this Article to suit the socio-economic context in each period, the Government shall consider and prescribe." Explaining this, delegates said that in reality, there are issues that happen very quickly. According to the viewpoints of the Party and the State, especially the recent direction of the General Secretary and the Chairman of the National Assembly, the Law only promulgates the framework, the details will be assigned to the Government for consideration and regulation. On the other hand, the Law on Promulgation of Legal Documents is also being proposed for amendment. "In the immediate future, the Government shall consider and prescribe amendments and supplements to non-taxable subjects. Later, the amended Law on Promulgation of Legal Documents will be more suitable" - delegate Dang Hong Sy explained.

In Article 8 on tax rates, delegates agreed that wine with an alcohol concentration of over 20 degrees should apply the tax rate according to option 2 as proposed in the draft law; wine with an alcohol concentration of under 20 degrees should apply the tax rate according to option 1; beer should apply the tax rate according to option 1 as proposed in the draft law.

Source: https://baobinhthuan.com.vn/truong-doan-dai-bieu-quoc-hoi-tinh-binh-thuan-nen-bo-sung-fireworks-vao-hang-hoa-ap-dung-thue-tieu-thu-dac-biet-125976.html