TRAO ĐỔI VỀ DỰ THẢO SỬA ĐỔI LUẬT THUẾ TIÊU THỤ ĐẶC BIỆT

Abstract

The draft Law on Excise Tax (amended) is being developed and consulted by the Ministry of Finance to address shortcomings arising in practice, encourage the transformation of import, production and use of environment-friendly products, limit consumption of harmful goods, and get in line with the international trend of tax reform. The article discusses some contents specified in the draft amended Law on Excise Tax.