In the Draft Law on Special Consumption Tax, revised by the Ministry of Finance, promulgated by the Ministry of Finance for public comments, there are the following main points:
Policy 1: Expanding the tax base according to the guidelines of the Party and State and in line with international practices (adding taxable subjects and applying appropriate tax rates)
Policy 2: Adjusting the special consumption tax rate for a number of items harmful to health and a number of items in order to contribute to environmental protection
Policy 3: Amending and supplementing a number of contents in the Law to ensure the legal basis, remove difficulties for businesses, ensure a transparent and consistent policy with other relevant laws
Policy 4: Amendments and supplements to the terms of the implementation guide
Source: aslaw.vn
