THỰC TRẠNG PHÁP LUẬT VỀ THUẾ TIÊU THỤ ĐẶC BIỆT ĐỐI VỚI THUỐC LÁ VÀ MỘT SỐ KIẾN NGHỊ HOÀN THIỆN

Abstract

The 2008 Special Consumption Tax Law, as amended and supplemented in 2014, outlines a roadmap for increasing the special consumption tax rate on tobacco products. This measure is crucial for regulating tobacco consumption behavior, thereby mitigating its negative impacts on public health and the environment. However, to ensure its effectiveness, the current legislation requires adjustments to better align with international standards and achieve its intended objectives. This article provides an overview of the legal framework for the special consumption tax on tobacco, evaluates the current state of its provisions, and offers several recommendations for improving the legislation in the near future.