National Assembly deputies from Phu Tho, Nam Dinh and Binh Duong provinces discuss in groups. Photo: An Dang/VNA
Regarding the draft Law on Corporate Income Tax (amended), it is worth noting that, with the provisions on taxpayers and taxable income, the draft Law supplements the provisions that foreign enterprises providing goods and services in the form of e-commerce business and business on digital platforms pay tax on taxable income arising in Vietnam. The permanent establishment of a foreign enterprise includes the e-commerce platform and digital technology platform through which the foreign enterprise provides goods and services in Vietnam.
Sharing his opinion on the draft Law on Corporate Income Tax (amended), delegate Nguyen Tam Hung (Ba Ria - Vung Tau) said that the practical development of business activities through e-commerce and cross-border digital platforms shows the inadequacy of the concept of permanent establishment as stipulated in the current Law and Tax Agreements, which does not meet the reality of the type of business using a "virtual" permanent establishment - without a physical presence. However, the draft Law still retains the current concept of permanent establishment in Clause 2, Article 2 on taxpayers; accordingly, the problems and inadequacies related to the content of permanent establishment have not been basically resolved in the draft Law. Therefore, the delegate suggested that this issue should be clarified.
Also commenting on this content, delegate Nguyen Thi Hue (Bac Kan) suggested that it is necessary to clarify the regulation that the taxable entity is "foreign enterprises providing goods and services in Vietnam in the form of e-commerce business, business on digital platforms paying tax on taxable income arising in Vietnam" in Clause 2, Article 2 of the draft Law without a permanent establishment in Vietnam to ensure feasibility when implementing the law and what basis to collect tax from these enterprises because these enterprises only do business on digital platforms.
Regarding the draft Law on Special Consumption Tax (amended), delegate Hoang Thi Doi (Son La) proposed to consider selecting tax rates for subjects subject to special consumption tax on alcohol, beer, and tobacco; proposed to amend and increase tax rates for lottery and golf businesses, in order to regulate income among subjects doing business and consuming these types of services. Proposing to review and adjust appropriate tax rates for a number of goods, delegate Hoang Thi Doi expressed the opinion that it is necessary to remove them from the subjects of special consumption tax or develop a roadmap for applying special consumption tax to a number of goods such as air conditioners, gasoline, etc.; especially carefully consider applying special consumption tax to gasoline.
Also giving his opinion on the tax on gasoline, delegate Pham Hung Thang (Ha Nam) said that gasoline is currently subject to two taxes with the same nature of restricting consumption: special consumption tax and environmental protection tax. Gasoline is not a luxury item, so the special consumption tax is levied to protect the environment. Therefore, the delegate suggested that the drafting agency study the removal of the special consumption tax on gasoline. If necessary, adjust the environmental protection tax to match the objectives of this tax.
Regarding the provision in the draft law on sugary soft drinks as a new item added to the taxable category with an expected tax rate of 10%, delegate Pham Hung Thang (Ha Nam) assessed that the addition of a new taxable item will have a huge impact on the development of businesses in this industry, so it needs to be considered very carefully. The delegate suggested considering adding sugary soft drinks to the special consumption tax category and having a more thorough assessment of the impact, implementation measures, as well as the appropriate roadmap of the special consumption tax policy for sugary drinks.
Source: https://baotintuc.vn/thoi-su/bao-dam-hieu-qua-viec-thu-thue-doi-voi-cac-nha-cung-cap-nuoc-ngoai-qua-nen-tang-thuong-mai-dien-tu-20241122151751956.htm
Comment (0)