▪ Corporate income tax:
- To enjoy a tax rate of 10% within 15 years and a tax exemption for 4 years, a 50% reduction of the payable tax amount for 9 subsequent years, for income from the implementation of new investment projects in a number of preferential investment fields in accordance with the law on enterprise income tax.
- To enjoy a tax rate of 17% and a tax exemption for 2 years, a 50% reduction of the payable tax amount for 4 subsequent years, for income from the implementation of new investment projects in a number of fields such as high-grade steel production; production of energy-saving products; production of machinery and equipment servicing for agricultural, forestry, fishery and salt production; production of irrigational equipment; production and refining of animal feed, poultry, seafood.....
- Corporate income tax is exempted for 2 years and to reduce 50% of payable tax amount for 4 subsequent years for enterprises implementing new investment projects in the IP.
▪ Import tax: Investment projects in the IP are exempted from import tax on imported goods to create fixed assets in accordance with the Law on Export and Import Duties.
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