HÀ NỘI — The Government has decided not to apply the mixed tax regime on beer and alcohol products. This was stated in the newly-promulgated Resolution No 25/NQ-CP on the building of the amended Law on Special Consumption Tax. The concern revolved around whether to include an absolute tax calculation method and a mixed tax calculation method or not. Specifically, the absolute tax calculation method is favoured for its simplicity and ease of implementation. As for the mixed tax regime, the special consumption tax on premium beer products will increase from 65 to 75 per cent.
