At the 8th Session of the 15th National Assembly, National Assembly deputies discussed in groups the content related to the Draft Law on Special Consumption Tax (amended).
Accordingly, this Law stipulates taxable subjects, non-taxable subjects, taxpayers, tax bases, tax refunds, tax deductions and special consumption tax reductions.
According to the draft, taxable objects include goods, services and other cases as prescribed by the Government.
It is expected that goods subject to special consumption tax include:
Tobacco as prescribed by the Law on Prevention and Control of Tobacco Harms includes cigarettes, cigars, shredded tobacco, pipe tobacco or other forms used for smoking, inhaling, chewing, sniffing or sucking.
Wine according to the provisions of the Law on Prevention and Control of Harmful Effects of Alcohol and Beer; Beer according to the provisions of the Law on Prevention and Control of Harmful Effects of Alcohol and Beer.
Motor vehicles with less than 24 seats, including: passenger cars; four-wheeled motor vehicles; passenger pick-up trucks; double-cabin cargo pick-up trucks; VAN trucks with two or more rows of seats, designed with a fixed partition between the passenger compartment and the cargo compartment;
Two-wheeled motorcycles, three-wheeled motorcycles with a cylinder capacity of over 125cm3; Airplanes, helicopters, gliders and yachts; All kinds of gasoline.
Air conditioners with a capacity of 90,000 BTU or less, except for those designed by the manufacturer to be installed only on means of transport including cars, railway cars, ships, boats, and airplanes. In case the manufacturing organization or individual sells or the importing organization or individual imports each part separately, the 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).
Playing cards; Joss paper, votive paper, excluding votive paper used as children's toys or teaching aids; Soft drinks according to Vietnamese Standards (TCVN) with sugar content above 5g/100ml.
The goods specified in Clause 1 of this Article are finished products, excluding components for assembling these goods.
Expected types of service businesses subject to special consumption tax include: Discotheque business; Massage and karaoke business; Casino business; electronic games with prizes including jackpot games, slot machines and similar machines;
Betting business includes sports betting, entertainment betting and other forms of betting as prescribed by law; Golf business includes golf course business, selling membership cards and golf tickets; Lottery business.
According to the draft law, if it is necessary to amend or supplement the subjects subject to special consumption tax to suit the socio-economic context in each period, the Government will consider and prescribe.
