The Ministry of Finance is implementing proposals to amend the Law on Special Consumption Tax under Decision No. 508 and Resolution No. 115 from the government. The design of special consumption tax policy is quite complex because dual goals must be met. The first is to regulate incomes and guide production and consumption towards protecting the environment and enhancing people’s health. The second is to create a sustainable source of budget revenue. There are two streams of thought surrounding the method for calculating special consumption tax, including continuing to apply a relative tax system based on a percentage, levied on product value, and increasing rates under a roadmap, or transitioning to a mixed tax system.