Today, November 22, continuing the 8th session, the National Assembly discussed in groups the draft Law on Special Consumption Tax (amended), the Law on Amending and Supplementing a Number of Articles of the Law on Supervisory Activities of the National Assembly and People's Councils, and the Law on Corporate Income Tax (amended).

Delegate Hoang Duc Thang speaks on November 22 - Photo: NL

Speaking about the draft Law on Special Consumption Tax, delegate Hoang Duc Thang, Deputy Head of the Delegation of National Assembly Deputies of Quang Tri province, expressed his agreement that the draft law amendment this time has provisions to add a number of types of goods that are not encouraged to be used or that affect people's health to the list of goods subject to special consumption tax.

Regarding the subjects of special consumption tax, the inclusion of gasoline of all kinds into the subjects of special consumption tax, according to the delegate, is not really suitable in the current situation because gasoline is not only a common and popular commodity but also an input material for production - business, and transportation of goods. The delegate said that gasoline is currently subject to many types of taxes and fees, suggesting that it should be considered an essential consumer item of the people to adjust the tax rate in accordance with the goal of not encouraging but meeting the essential needs of the people.

Regarding the regulation that soft drinks according to Vietnamese standards with sugar content over 5g/100ml are subject to special consumption tax, delegates suggested that the drafting committee be cautious and have convincing evidence of the impact of this type of goods on human health before subjecting it to special consumption tax.

Regarding alcohol, delegates agreed with the view of increasing the tax rate. However, the tax rate according to the draft law is too high. It is recommended to stipulate a suitable tax rate and have a roadmap for applying the tax rate to this item to create conditions for businesses to adapt to the tax increase, ensuring harmony between the goals of reducing alcohol consumption, increasing state budget revenue and creating jobs for workers.

Commenting on the regulation on questioning and considering the response to questions at the National Assembly session in the draft Law on Amending and Supplementing a Number of Articles of the Law on Supervision Activities of the National Assembly and People's Councils, according to delegate Hoang Duc Thang, it should be clearly stipulated that questioning and responding to questions are conducted at the regular session of the National Assembly. In case of necessity, it is possible to consider deciding on questioning and responding to questions at an extraordinary session if requested.

Regarding the regulation on the person being questioned, the delegate said that the person being questioned is the person elected or approved by the National Assembly, similar to the members of the vote of confidence, which is appropriate, fair, and complete in terms of the rights and obligations of these positions.

Accordingly, the positions of President, Vice President; President and Vice Presidents of the National Assembly, members of the National Assembly Standing Committee, Chairman of the Ethnic Council, Chairman of the Committee, and Secretary General of the National Assembly are also subject to questioning. The delegate affirmed: "This is a new issue, but it is necessary to study it to supplement and change it appropriately; something that has not been mentioned in the law for a long time."

Discussing the draft Law on Corporate Income Tax (amended), delegate Hoang Duc Thang also had some specific comments on some provisions of the draft law. He suggested that the National Assembly absorb, revise and perfect the provisions so that when the law is passed, it will be easier to apply in real life.

Nguyen Ly - Cam Nhung