Air conditioners are now a common commodity in people's lives. From urban to rural areas, almost every household needs them. Why is there a special consumption tax on air conditioners?
Many opinions say that air conditioners should not be considered luxury goods to be subject to special consumption tax - TTO photo
As reported by Tuoi Tre Online , during a discussion in the group about the draft Law on Special Consumption Tax (amended), on the morning of November 22, many National Assembly delegates wondered why poor workers in rented houses also install air conditioners, and did not understand why this item was included in the list of luxury goods to be subject to special consumption tax.
According to some delegates, air conditioners with a capacity of 90,000 BTU or less are still subject to a special consumption tax of 10%, which is not suitable for the current situation.
Meanwhile, some delegates said that environmental tax should only be imposed on air conditioners.
To add another perspective, Tuoi Tre Online introduces an article by expert Trung Hieu.
Is air conditioning a common or luxury item?
Special consumption tax is an indirect tax, the seller pays the tax, but the consumer is the one who bears the tax, because the tax is added to the cost of the product sold to the consumer.
The purpose of special consumption tax is to levy on certain types of luxury goods and services, or goods that are highly polluting, harmful to consumers' health, and have negative impacts on the environment and social benefits.
From there, to regulate production and consumption in a limited direction, also contributes to strongly regulating consumer income and community interests.
Therefore, the calculation of which goods and services are subject to special consumption tax and what tax rate must closely follow the purpose of this tax policy and the practical situation of each development period of the country.
The budget revenue target should not be focused on regulation by special consumption tax policy.
Remember in 1998 when the Special Consumption Tax Law first imposed a tax rate of 20% on air conditioners with a capacity of 90,000 BTU or less. The revised law in 2003 reduced the tax rate to 15% and from 2008 to present, it has been adjusted to 10%.
Obviously, in the early days, air conditioning could also be considered a luxury item.
Because at that time the country was still facing difficulties, this was also a commodity with a very high demand for electricity consumption, while at that time the electricity supply was very difficult.
But just 5-10 years later, the economy developed more, people's lives improved, the demand for commercial activities, services and personal activities became more popular, and tax rates were gradually adjusted down.
Up to now, it can be said that air conditioning is a common item in people's lives, from urban to rural areas, almost every house has a need for it.
Especially with the geographical and climatic characteristics of our country, all three regions need air conditioning equipment to ensure health in work and life.
If we think that this product consumes a lot of electricity and needs to be limited, it is even more unreasonable, because consumers have to pay progressive electricity prices that increase gradually according to their needs.
Therefore, it is now necessary to calculate and adjust this item with a lower tax rate.
At the same time, separate specific tax rates for each type of machine capacity, instead of leveling them all as they are now (this is also a way to regulate demand towards devices that consume less electricity).
It is even possible to remove it from the list of items subject to special consumption tax.
More than 97% of readers suggest not imposing special consumption tax on air conditioners.
In a survey on Tuoi Tre Online , more than 97% of readers said that air conditioners are not luxury goods and should not be subject to special consumption tax.
Reader Le Thi Nga expressed: "Air conditioners, televisions, refrigerators, water heaters... are the minimum needs of life, not luxuries."
Account dvhv****@gmail.com shared: "Vietnam has a hot climate, air conditioners are a necessary need to replace fans and protect people's health."
Adding another comment, reader Mo said that we should tax the environment because air conditioners pollute the environment when they release hot air, making the air around the house hotter.
According to reader Cuong, we should redefine what constitutes a luxury item and then tax it appropriately. It is not appropriate to tax an item that was considered a luxury in the 1990s in the current period.
Sharing the same opinion, account nanhvu66 wrote: "It is necessary to review some items that were previously subject to special consumption tax 20-30 years ago.
Now the luxury goods are out of date. They are so common in daily life that even low-income people have a need to use them.
Reader Ta Thi Hang shared: "Tax is a source of revenue for the national budget. However, which items are subject to which tax to both encourage profitable businesses and serve the daily needs of the people, requiring policy makers to be close to reality."
Source: https://tuoitre.vn/sao-lai-danh-thue-tieu-thu-dac-biet-may-dieu-hoa-khi-dan-ngheo-cung-dung-20241124085113551.htm
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