On the afternoon of March 10, the National Assembly Standing Committee gave opinions on explaining, accepting and revising the draft Law on Special Consumption Tax (amended).
Reporting at the meeting, on tax rates and tax levels, Chairman of the National Assembly's Economic and Financial Committee Phan Van Mai said that for sugary soft drinks, some opinions suggested considering a higher tax rate. Some opinions suggested that there should be a roadmap for businesses to adjust their production and business plans.
According to Mr. Mai, the Standing Committee of the Economic and Financial Committee, sugary soft drinks are a new item proposed to be added to the taxable objects. The regulation of tax rates at a reasonable level is to gradually limit the use of products with high sugar content, and encourage businesses to produce soft drinks with low sugar content.
“Therefore, taking into account the opinions of National Assembly deputies, it is recommended to consider the option of postponing the tax imposition on this product by about 1-2 years compared to the expected deadline in the draft Law or applying it according to the roadmap,” Mr. Mai informed, sharing that this option still ensures the implementation of policy goals but is more flexible to create conditions for businesses to have time to adjust their production and business plans.
In addition, the drafting agency kept the draft Law because it believed that this was a new item proposed to be added to the taxable objects, and the 10% tax rate was reasonable to encourage businesses to produce soft drinks with low sugar content, as well as raise consumer awareness. After the implementation period, it will summarize and study proposals that are consistent with international practice and experience.
For pickup trucks, some opinions suggested considering the appropriate roadmap and increase; considering and clarifying the basis for proposing a tax rate of 60% for regular cars. According to the Standing Committee of the Economic and Financial Committee, according to current regulations, the special consumption tax policy for this type of vehicle has been much more preferential than for other types of cars.
However, this is a type of vehicle with a 25-year usage period. If the special consumption tax rate as proposed in the draft Law is applied, it may greatly affect the production and business activities of enterprises. Therefore, it is recommended to take into account the opinions of National Assembly deputies and consider the option of postponing the tax application by 1-2 years compared to the expected period in the draft Law or applying it according to a roadmap so that enterprises have time to adjust their production and business plans.
The drafting agency believes that a double-cabin cargo pick-up truck with a permitted cargo weight of less than 950 kg is considered a passenger car and is allowed to participate in traffic and circulate in urban areas in terms of time and on lanes similar to passenger cars with 9 seats or less. At the same time, according to current regulations on fees and charges, the first registration fee for a double-cabin cargo pick-up truck is 60% of the first registration fee for a passenger car with 9 seats or less.
To contribute to ensuring the use of cars for both passenger and cargo transport in accordance with design goals, limit traffic congestion, avoid taking advantage of policies and ensure fairness, consistency and synchronization between regulations on tax policies and fees, it is proposed to keep the draft Law.
Regarding tax rates for hybrid cars, there are opinions suggesting not to discriminate between preferential tax rates for hybrid cars and cars with separate electric charging systems. There are opinions suggesting that the tax rate for cars with external charging be reduced from 70% to 50% compared to cars with internal combustion engines. The current law stipulates a preferential tax rate to be applied to both internal and external charging cars. In practice, there have been no problems. Therefore, the Standing Committee of the Economic and Financial Committee proposes to amend the draft Law in the direction of keeping it as prescribed in the current Law to avoid causing difficulties for businesses.
Accordingly, tax incentives are provided for vehicles running on gasoline combined with electric power if they meet the condition that the proportion of gasoline used does not exceed 70% of the energy used. The drafting agency proposed to keep the draft Law because it believes that vehicles running on gasoline combined with electric power without a separate charging system (HEV) are gasoline-powered vehicles that affect the environment, not "gasoline-powered vehicles combined with electric power" and therefore are not subject to preferential tax rates.
The Standing Committee of the Economic and Financial Committee will continue to coordinate with the Drafting Agency to clarify the current regulations currently applied in practice to gasoline-electric hybrid vehicles, with and without separate charging systems, clarifying policy objectives to jointly determine the plan to complete the draft Law.
Source: https://daidoanket.vn/can-nhac-lui-thoi-diem-ap-thue-doi-voi-nuoc-giai-khat-co-duong-xe-pick-up-10301274.html
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