On the morning of March 26, the National Assembly delegation conference held a meeting to give opinions on the Draft Law on Special Consumption Tax (amended).
Regarding the special consumption tax on air conditioners, National Assembly delegate Hoang Van Cuong (Hanoi City Delegation) said that the goal of the special consumption tax is to change consumer behavior to limit the use of products that are harmful to health and affect the community.
The tax is also aimed at shifting consumer behavior to more profitable products.
According to delegate Hoang Van Cuong, tax collection is also to achieve the budget collection target, but the purpose of budget collection is not to collect special consumption tax.
Therefore, the Draft Law on Special Consumption Tax (amended) still has points to clearly determine whether it is correct, whether it is achieving change in behavior or not, or just stopping at budget collection.
This delegate gave an example, the Draft Law on Special Consumption Tax still includes air conditioners in consideration. While air conditioners are currently popular consumer products, there is really no replacement, if the tax is high, people will still use them. Thus, delegate Hoang Van Cuong said that this subject should be removed from the special consumption tax.
Vice Chairman of the Law and Justice Committee Nguyen Truong Giang said that the special consumption tax on products must be true to their nature.
This delegate said that gasoline is also an essential item, and its use cannot be limited.
It is worth mentioning that gasoline is subject to both special consumption tax and environmental protection tax. "If we determine that we use gasoline to affect the environment, we must increase environmental protection tax" - Deputy Chairman of the Law and Justice Committee Nguyen Truong Giang emphasized.
For conditioners with a capacity of 90,000 BTU or less, according to the Deputy Head of the Law and Justice Committee, they should not be subject to special consumption tax because this is an essential item.
Speaking at the conference, National Assembly delegate Nguyen Thi Viet Nga (Hai Duong Delegation) said that the regulations related to taxable subjects and subjects not subject to consumption tax, especially the important contents of the Law, related to the rights and obligations of citizens to pay taxes.
Therefore, adding a subject subject subject to special consumption tax will have a great impact on consumers and especially the production and business of related enterprises.
At the same time, the regulation on taxable subjects also includes the regulation on the tax rate. Therefore, the assignment of subjects subject to tax and not subject to special consumption tax to the National Assembly for consideration, amendment and supplementation is appropriate and within the authority.
