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2.
CORPORATE INCOME TAX
Tax rate Applicable duration Exemption period Period of 50% reduction
(%) (Year) (Year) (Year)
17 10 2 4
Except Cai Lan and Viet Hung industrial zones
a) Incomes of enterprises from implementing new investment projects in
socio-economically disadvantaged areas;
b) Incomes of enterprises from implementing new investment projects in
the production of high-end steel; production of energy-saving products;
production of machinery and equipment serving agriculture, forestry,
fishery, and salt production; production of irrigation and drainage
equipment; production and refinement of feeds for livestock, poultry, and
aquatic animals; development of traditional trades.
3.
CORPORATE INCOME TAX
Tax rate Applicable duration Exemption period Period of 50% reduction
(%) (Year) (Year) (Year)
15 Full time
Incomes of enterprises from farming, husbandry, and processing in the
fields of agriculture and aquaculture in areas that are not
socio-economically disadvantaged or particularly socio-economically
disadvantaged.
LIST OF PROJECTS ATTRACTING INVESTMENT 109
