Vietnam’s method of calculating special consumption tax rates on alcohol, which has been applied for the past 34 years, is becoming outdated. The application of a new tax calculation method is being considered, to ensure harmony of interests between parties and create consensus in implementation. A highlight of a proposal to conduct a Law on Special Consumption Tax (amended) project is to add a basis for calculating rates according to a mixed tax calculation method, curbing the purchase of unhealthy products while making a major contribution to State budget revenue.