On April 20, the National Assembly discussed in groups the draft Resolution on a number of breakthrough mechanisms and policies for Vietnamese cultural development.
Delegate Vo Ngoc Thanh Truc (Ho Chi Minh City) said that the draft stipulates that November 24th every year is Vietnam Culture Day. On this day, workers are entitled to leave, full salary and encouraged to participate in cultural activities.
Regarding this content, the delegate proposed to add more content on this day to launch and organize simultaneous events in residential areas and at the grassroots level, helping people better understand the meaning of Vietnam Culture Day.
Regarding mechanisms and policies to attract investment resources for cultural development, the delegate expressed concern about the draft putting online electronic games into the area eligible for corporate income tax exemption and reduction at the highest level.
Currently, the boundary between the cultural industry and social consequences is very fragile. In fact, there are video games with violent elements, gambling or leading to addiction, causing consequences for families as well as the whole society" - this delegate stated.
Therefore, the delegate proposed not to have general tax incentives for all types of electronic games, but only to consider supporting projects that meet criteria such as being highly educational, promoting historical traditions and national culture.
Especially, it is necessary to have technical tools to control time to prevent game addiction in children" - delegate Vo Ngoc Thanh Truc emphasized.
Regarding the investment incentive mechanism in the cultural field, according to the delegate, the draft applies a 5% value-added tax (VAT) rate for art performances and exhibitions.
This delegate proposed not to equalize the 5% tax rate for all types of art because commercial entertainment art can survive on its own, while traditional art is still struggling with survival. Therefore, only maintain the 5% VAT rate for commercial art and it is necessary to apply a 0% rate or include it as not subject to VAT in the first 3 to 5 years of pilot implementation for traditional performing arts and heritage exhibitions.
Also discussing this draft resolution, delegate Tao Duc Thang (Ho Chi Minh City) contributed opinions on mechanisms and policies to attract resources for cultural development.
Accordingly, organizations and individuals investing in digital infrastructure and developing high-tech solutions for culture, focusing on development in some cultural industries including cultural tourism, cinema, performing arts, fine arts, online electronic games are supported with income tax.
The delegate proposed to add organizations and individuals developing digital applications to also enjoy the above policies. Because mobile app applications are developed for cultural, tourism, and discovery game platforms on applications.
According to the delegate, creating a technology app is not difficult, but to create and nurture this app to develop and grow stronger, it is very necessary to have support and incentives for development.
