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NA discusses amendments to Corporate Income Tax Law, Special Consumption Tax Law

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(VOVWORLD) - Many lawmakers have voiced support for the inclusion of cross-border digital platforms and similar business entities in the list of taxpayers as the National Assembly debated the draft law on amendments to the Law on Corporate Income Tax on Friday. 
NA discusses amendments to Corporate Income Tax Law, Special Consumption Tax Law - ảnh 1The National Assembly discusses amendments to the Corporate Income Tax Law and the Special Consumption Tax Law, Hanoi, November 22, 2024. (Photo: quochoi.vn)

Deputy Le Minh Nam of Hau Giang province emphasized the need to evaluate the feasibility of collecting corporate income tax from foreign businesses without a physical presence in Vietnam, especially those selling goods through e-commerce platforms.

This involves international practices and tax treaties that Vietnam has signed, he said.   

Some deputies said it is necessary to consider the draft law’s impact on investment attraction.  

The same day, the National Assembly agreed to increase tax rates on alcohol to reduce its harms on public health and social safety.  

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