Thuế tiêu thụ đặc biệt đối với nước giải khát có đường tại Việt Nam - góc nhìn từ lý thuyết và kinh nghiệm quốc tế
Abstract
The increasing consumption of sugar-sweetened beverages has emerged as a major public health challenge worldwide, including in Vietnam. In response to the growing prevalence of overweight, obesity, and diet-related non-communicable diseases, the National Assembly of Vietnam enacted the Special Consumption Tax Law No. 66/2025/QH15, formally including sugar-sweetened beverages within the scope of excise taxation. This article examines the scientific basis of this policy from the perspectives of welfare economics, consumer behavior, and international experience, thereby highlighting the rationale and justification for imposing excise taxes on sugar-sweetened beverages in Vietnam.
Tóm tắt
Sự gia tăng tiêu thụ nước giải khát có đường đã trở thành thách thức lớn đối với sức khỏe cộng đồng toàn cầu và tại Việt Nam. Trước thực trạng tỷ lệ thừa cân, béo phì và các bệnh không lây nhiễm liên quan đến chế độ ăn gia tăng, Quốc hội Việt Nam đã thông qua Luật Thuế tiêu thụ đặc biệt số 66/2025/QH15, chính thức đưa mặt hàng này vào đối tượng chịu thuế. Bài viết phân tích cơ sở khoa học của quy định này dưới góc độ kinh tế học phúc lợi, cơ chế hành vi tiêu dùng và kinh nghiệm quốc tế, qua đó làm rõ tính hợp lý của việc áp dụng thuế tiêu thụ đặc biệt đối với nước giải khát có đường tại Việt Nam.
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