Proposal to impose special consumption tax of 100,000 VND/squad of tobacco

Thục Hiền |

This is a proposal in the draft Law on Special Consumption Tax (amended).

Clause 1, Article 2 of the draft Law on Special Consumption Tax stipulates the subjects subject to tax on goods as follows:

Cigarettes according to the provisions of the Law on Prevention and Control of Tobacco Harm; Alcohol according to the provisions of the Law on Prevention and Control of Alcohol and Beer Harm; Beer according to the provisions of the Law on Prevention and Control of Alcohol and Beer Harm;

Vehicles with engines under 24 seats, including: passenger cars; four-wheeled motorized passenger vehicles; passenger pick-up cars; double-cabin cargo pick-up cars; VAN trucks with two or more rows of seats, with a fixed divider design between the passenger compartment and the cargo compartment;

Two-wheeled motorbikes, three-wheeled motorbikes with a cylinder capacity of over 125cm3; Airplanes, helicopters, tourists and yachts; Gasoline of all kinds;

Coordinate the temperature with a capacity of over 18,000 BTU to 90,000 BTU except for the type according to the manufacturer's design only for installation on means of transport including cars, trains, ships, boats, and airplanes. In case the organization or individual producing and selling or the organization or individual importing separately each part is a hot or cold unit, the goods sold or imported (hot or cold unit) are still subject to special consumption tax as for the finished product (complete air conditioner); Leaf balls;

Gold codes, codes, excluding codes for children's toys, teaching aids;

Vietnam standard soft drinks (TCVN) have a sugar content of over 5g/100ml;

This goods is a complete product, excluding components for assembling goods;

Article 8 of the draft stipulates the tax rate and absolute tax rate of special consumption tax on goods and services. In which the special consumption tax rate on tobacco is calculated according to the roadmap, in which the absolute tax rate on tobacco from January 1, 2021 will be 100,000 VND/tael.

Special consumption tax rates for cigarettes are as follows:

Thục Hiền
TIN LIÊN QUAN

Air conditioners and many goods may be exempt from special consumption tax

|

The Law on Special Consumption Tax (amended) clearly stipulates the subjects subject to tax exemption.

Minister Nguyen Van Thang talks about applying special consumption tax with air conditioners

|

The draft Law submitted to the National Assembly at the 9th Session proposes taxable subjects for air conditioners.

It is impossible not to impose special consumption tax on gasoline

|

Regarding the tax on gasoline, Minister of Finance Nguyen Van Thang said that the special consumption tax on gasoline has been implemented since 1998.

Heavy rain in Dong Nai, many roads are flooded

|

Dong Nai - Heavy rain, in more than 1 hour on the afternoon of May 24, caused many roads in Bien Hoa City to be heavily flooded.

More than 20 UAVs and missiles attack Ukrainian capital after prizes return

|

Ukraine's capital Kiev has suffered a large-scale attack by unmanned aerial vehicles (UAVs) and missiles just hours after exchanging prisoners with Russia.

Ho Chi Minh City hangs flags to invite, temporarily suspends entertainment activities on the anniversary of the death anniversary of former President Tran Duc Luong

|

HCMC - On May 24 and 25, many agencies and businesses in HCMC hung flags and stopped entertainment activities on the National Day of former President Tran Duc Luong.

Fire at the transaction office of BIDV Bank Branch in Nha Trang

|

Khanh Hoa - As of 1:00 p.m. on May 24, dozens of firefighters were still trying to extinguish the fire at BIDV Bank Branch on Thong Nhat Street, Nha Trang City.

Air conditioners and many goods may be exempt from special consumption tax

Tô Thế |

The Law on Special Consumption Tax (amended) clearly stipulates the subjects subject to tax exemption.

Minister Nguyen Van Thang talks about applying special consumption tax with air conditioners

Tô Thế |

The draft Law submitted to the National Assembly at the 9th Session proposes taxable subjects for air conditioners.

It is impossible not to impose special consumption tax on gasoline

PHẠM ĐÔNG |

Regarding the tax on gasoline, Minister of Finance Nguyen Van Thang said that the special consumption tax on gasoline has been implemented since 1998.