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Investments - Projects Friday, 12/20/2013, 13:20

Tax policies

Incentive on tax, business income tax

Investment area/field

Incentive tarriff

Incentive entitled period

Incentive tariff application time

Investment in area under 6 districts of the province

10%

15 years

 

Continuously calculated from the first year when the enterprise has revenue from tax incentive operations

Investment in Bac Lieu city

20%

10 years

Field of high-tech technology, scientific research, technology development, soft-ware product production, water supply and drainage; bride, road, railway; airport, sea port, harbour; train stations and other typical important infrastructure works under the Prime Minister’s decision

10%

15 years

Large scale, high or new technology should be typically attracted investment.

10%

Tax incentive period may last over 15 years but not exceed 30 years( when permitted by the Prime Minister)

Socialization field (education - training, vocational training, medicine, culture, sports and environment)

10%

During operation ( for corporation income in socialization field)

Agricultural service cooperative and people’s credit fund

20%

 

15 initial years

From 16th  year and onwards

Time of exemption, reduction of business income tax

Investment area/field

Exempted, reduced tax level

Exempted, reduced time

Application time of tax exemption reduction

- Investment in areas under 6 district of the province

- Field of high-technology, scientific research, technology development, software products production, water supply and drainage; bride, road, railway; airport; sea port; harbour; train stations and other typical important infrastructure works under the Prime Minister’s decision

- Socialization field ( education - training, vocational training, medicine, culture, sports and environment)

Tax- free

4 years

Continuously calculated from the first year when the enterprise has taxable income from investment project

Tax exemption, reduction may start from the second year if in the first year the enterprise’s operation is not enough 12 months.

Reduce 50%

9 following years

Investment in area under Bac Lieu city

Tax-free

2 years

Reduce 50%

4 following years

Reduction of business income tax in other cases

* Enterprises of production, construction, transport using female laborers shall be reduced business income tax by additional payment amounts for female laborers, including:

a. Payment of vocational re-training

b. Costs of salary and allowance (if any) for teachers in kindergartens organized and managed by enterprises;

c. Costs of additional health examination in year;

d. Costs of improvement for female laborers after delivery. Based on regulations of the labour law, compensation level as stated in this clause shall be implemented in accordance with inter-ministerial: Finance and Labor- Invalids and social Affairs;

e. Salary, allowance paid for time in which female laborers are entitled their leave after delivery, leave for breast-feeding under the regime but still work.

* Enterprises using ethnic minority laborers shall be reduced business income tax by additional payment amounts to ethnic minority laborers for vocational training, house support costs, social insurance, health insurance for ethnic minority laborers in the case not supported by the State in accordance with defined regulations.

Source: Baclieu-Potential and Opportunities for investment


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