Speaking at a group discussion at the ongoing first session of the 16th National Assembly (NA) on April 20 in Hanoi, Vo Ngoc Thanh Truc, a deputy from Ho Chi Minh City, focused on policies to attract investment for cultural development. She questioned the draft provision placing online video games among activities eligible for the highest level of corporate income tax incentives.

She said some games contain elements of violence, gambling or addiction, which can cause negative impacts on families and society. She proposed that tax incentives should not be applied to all types of online games, but only to those meeting criteria such as high educational value or promoting national history and culture. She also called for mandatory technical tools to control playing time to prevent gaming addiction among children.

The deputy also noted that the draft applies a 5% value-added tax (VAT) rate to performing arts and exhibitions, but said a uniform rate should not be applied to all art forms. Commercial entertainment can sustain itself, while traditional arts still struggle to survive.

She proposed maintaining the 5% VAT rate for commercial arts, while applying a 0% rate or VAT exemption for traditional performing arts and heritage exhibitions during the first three to five years of the pilot. She described this as a “lifeline” to help cultural values at risk of fading recover.

On investment incentives in the cultural sector, Trang A Duong, a deputy from Lao Cai province, called for clearer criteria for selecting pilot localities, as well as principles for applying incentives related to land, fees and charges, along with a specific implementation roadmap to avoid scattered implementation and ensure effective use of resources.

Regarding exemptions or reductions in land rent and public asset use fees for publishers and producers of documentary and scientific films, he suggested reviewing the provisions to ensure consistency with laws on land and public asset management, and clarifying criteria and scope to avoid broad application.

Ly Huong, also a deputy from Lao Cai province, proposed adding provisions to apply a 0% VAT rate to exported films and film-related services, including the transfer of distribution rights to international markets, co-production with foreign partners, and film projects produced in Vietnam for international release. She also proposed corporate income tax incentives for income from these activities.

She said that in the context of deeper international integration, cinema is not only a cultural field but also a high-value industry capable of generating revenue from international markets and promoting the national image.

Film production targeting international markets often involves high costs and risks, she added, noting that tax incentives would help reduce costs and improve capital recovery, thereby encouraging investment in high-quality, internationally competitive projects.

Tao Duc Thang, a deputy from Ho Chi Minh City, said organisations and individuals investing in digital infrastructure and high-tech solutions for culture, particularly in sectors such as cultural tourism, cinema, performing arts, fine arts and online games, are eligible for corporate income tax incentives.

He also proposed extending these incentives to developers of digital applications, noting that while creating an app is not difficult, sustaining and scaling it requires support.

On State support for heritage promotion programmes, he said such support should be available to all enterprises, not limited by ownership type.

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