Sugary soft drinks are subject to special consumption tax.

That was one of the contents that many delegates were interested in discussing the draft Law on Special Consumption Tax (SCT) amended at the morning meeting on May 9 of the ninth session of the 15th National Assembly.

Air conditioners with capacity over 18,000 BTU are subject to special consumption tax.

Overview of the discussion session on the draft revised Law on Special Consumption Tax (SCT) on the morning of May 9. Photo: quochoi.vn

Presenting the report explaining, accepting and revising the draft amended Law on Special Consumption Tax, Chairman of the Economic and Financial Committee Phan Van Mai said that the draft Law consists of four chapters and 11 articles.

Notably, the National Assembly Standing Committee agreed with the Government's proposal to amend the draft Law in the direction of stipulating that air conditioners with a capacity of over 18,000 BTU to 90,000 BTU are subject to special consumption tax (no tax is collected for air conditioners with a capacity of less than 18,000 BTU and over 90,000 BTU).

Chairman of the National Assembly's Economic and Financial Committee Phan Van Mai presents the report. Photo: quochoi.vn

Mr. Phan Van Mai said that adding sugary soft drinks to the list of special consumption tax is a matter of concern to many delegates. This is the first step in the process of implementing solutions to limit the production and consumption of products with a lot of sugar in food and drinks - one of the causes of overweight, obesity and non-communicable diseases related to diet.

The National Assembly Standing Committee proposed that the Government continue to study international experience to consider the possibility of adding other products containing sugar to the list of products subject to special consumption tax. The draft Law stipulates that soft drinks according to Vietnamese standards with a sugar content of over 5g/100ml are subject to special consumption tax.

According to Mr. Phan Van Mai, because this item has just been added to the taxable objects, there needs to be an implementation roadmap so that businesses have time to adapt, adjust production and business plans, and gradually switch to products with low sugar content.

“Accepting the opinions of the delegates, the National Assembly Standing Committee agrees with the proposal of the drafting agency to revise the draft Law in the direction of stipulating the implementation roadmap: From 2027, apply the tax rate of 8%, from 2028, apply the tax rate of 10%”, Mr. Phan Van Mai emphasized.

Proposal to include plastic bags in the list of subjects of special consumption tax

Delegate Duong Khac Mai (Dak Nong delegation) speaks. Photo: quochoi.vn

Discussing at the meeting hall, delegate Duong Khac Mai (Dak Nong delegation) proposed increasing the capacity of air conditioners to over 24,000 BTU to be subject to special consumption tax.

The delegate analyzed that in reality, in many apartment buildings and urban areas, people often use one air conditioner for all three rooms with a capacity of over 18,000 BTU. "This saves costs for people, so the drafting agency can fix air conditioners with a capacity of over 24,000 BTU to 90,000 BTU that are subject to special consumption tax," the delegate suggested.

Delegate Nguyen Minh Tam (Quang Binh delegation) speaks. Photo: quochoi.vn

Meanwhile, delegate Nguyen Minh Tam (Quang Binh delegation) said that air conditioners with a capacity of less than 18,000 BTU are mainly for households. In fact, crowded classrooms, hospitals... using air conditioners with a capacity of over 18,000 BTU is very common.

“These are special users who need priority. Therefore, I propose considering making air conditioners with a capacity of 18,000 BTU or more subject to special consumption tax,” delegate Nguyen Minh Tam suggested.

Delegate Nguyen Thi Yen Nhi (Ben Tre delegation) speaks. Photo: quochoi.vn

Appreciating the drafting agency for adding sugary soft drinks to the list of special consumption tax, delegate Nguyen Thi Yen Nhi (Ben Tre delegation) analyzed that the current young generation has alarming consumption habits when using soft drinks with high sugar content and fast food, causing obesity.

“We need to step up education and communication to warn about the harmful effects of consuming too many soft drinks with high sugar content. At the same time, we need to eliminate drinks with sugar content over 5g/100ml produced from natural fruits such as sugarcane and coconut water,” the delegate suggested.

Deputy Head of the Hanoi National Assembly Delegation Pham Thi Thanh Mai speaks. Photo: Nhu Y

Another issue that many National Assembly delegates are interested in is adding plastic bags to the list of subjects subject to special consumption tax. Delegate Tran Van Khai (Ha Nam Delegation) suggested: "In addition to measures such as propaganda and mobilizing people to reduce the use of plastic bags and replace them with other environmentally friendly products, it is necessary to increase special consumption tax on this item."

Agreeing with the above viewpoint, Deputy Head of the Hanoi National Assembly Delegation Pham Thi Thanh Mai said that the drafting agency needs to analyze and carefully evaluate the impact of using plastic bags on health and the environment. From there, proceed to stop producing plastic bags to protect the environment.

Minister of Finance Nguyen Van Thang speaks to explain the opinions of the delegates. Photo: quochoi.vn

At the meeting, Minister of Finance Nguyen Van Thang, on behalf of the drafting agency, received, explained and clarified the opinions of delegates regarding groups of issues such as: Taxable objects are air conditioners; adding sugary soft drinks to the list of special consumption tax; tax rates for alcohol, beer, cigarettes, etc.

Source: https://hanoimoi.vn/nuoc-giai-khat-co-duong-vao-dien-chiu-thue-tieu-thu-dac-biet-701704.html