On the morning of June 14, the National Assembly voted to pass the Law on Special Consumption Tax (amended). With the law passed, soft drinks with 5 grams of sugar per 100 ml (soft drinks), air conditioners with a capacity of over 24,000 BTU to 90,000 BTU are for the first time subject to special consumption tax.
Accordingly, soft drinks will be taxed at 8% from January 1, 2027, and will increase to 10% from the beginning of 2028. Products not subject to this tax include milk, dairy products; natural mineral water, bottled water; pure fruit and vegetable juices and nectars (molasses) of fruits, vegetables and cocoa products. Fruit juice, coconut water, and liquid foods used for nutritional purposes are also not subject to this tax.
In the previous explanation and acceptance report, Chairman of the Economic and Financial Committee Phan Van Mai said that adding soft drinks to the taxable list is necessary and in line with international practice to orient production and consumption and expand the tax base.
Some opinions have proposed to add special consumption tax to soft drinks using synthetic sweeteners. However, according to the National Assembly Standing Committee, there is no basis to fully assess the impact of adding other sugary products to the taxable list. Therefore, this agency believes that it is necessary to continue to research, evaluate carefully and consider the goals of recovering production and business of enterprises and report to the National Assembly at the appropriate time.
Also in the beverage group, the special consumption tax on wine and beer will increase according to the roadmap. Specifically, wine with 20 degrees or more will be taxed at 65% from January 1, 2026, increasing by 5% each year in the period 2027 - 2030 and reaching a tax rate of 90% from the beginning of 2031.
Alcohol under 20 degrees will be subject to a special consumption tax of 35% from the beginning of 2026. The tax rate will increase by 5% each year for the next 4 years and reach 60% from the beginning of 2031.
Similarly, the tax rate on beer is 65% from January 1, 2026 and gradually increases to 90% at the beginning of 2031.
The National Assembly also "finalized" the imposition of special consumption tax on air conditioners with a capacity of over 24,000 to 90,000 BTU, at a rate of 10% from January 1, 2026. Air conditioners with a capacity of 24,000 BTU or less and those over 90,000 BTU are not subject to special consumption tax.
Mineral gasoline is still subject to a special consumption tax of 10%, while bio-fuel E5 and E10 have preferential tax rates of 8% and 7%, respectively.
Previously, many delegates suggested not to include gasoline in this tax, and if necessary, increase the environmental protection tax. Mr. Phan Van Mai said that in the long term, it is necessary to study a plan to synchronously amend the special consumption tax and protect the environment. However, in the immediate future, it is still necessary to impose a special consumption tax on mineral gasoline because this item is of fossil origin. If this tax is removed, it will not encourage the use of biofuel and economical use.
The amended Law on Special Consumption Tax consists of 11 articles, effective from January 1, 2026.
TB (according to VnExpress)Source: https://baohaiduong.vn/nuoc-ngot-se-chiu-thue-tieu-thu-dac-biet-tu-nam-2027-414039.html
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