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Tax Incentives
- Enterprises investment in AN HA Industrial Zone enjoyed preferential policies enterprise income tax as follows: Exemption 100% in 2 years and reduced 50% in the next 4 years. (According to Decree No. 218/2013 / ND-CP of the Government dated 12.26.2013 and Circular No.78/2014/TT-BTC dated 18.6.2014 of the Ministry of Finance.
- Incentive enterprise income tax is applied for enterprises established in AN HA I.Z by industry as follow:
| Incentive Industries | Tax rate Incentive | Tax exemption, reduction time | ||
| Tax rate (%) |
Period (years) |
Exemption (years) |
Reduction 50% (years) |
|
| - Scientific research and technological development ; - Applying high on the list of high- priority technology development investment under the provisions of the Law on high technology ; - Incubating high-tech business incubators high technology ; - Venture Capital for the development of high technology high on the list of priority technology development investment under the provisions of the Law on high technology ; - Investment in construction - business incubators high technology , business incubation tech ; - Investment in infrastructure development is particularly important under the provisions of state law ; - Production of software product ; - Production of composite materials , the lightweight building materials , rare materials ; - Production of renewable energy , clean energy , energy from waste incineration ; - Development of biotechnology ; - Environmental protection. |
10 | 15 | 4 | 9 |
| The income of high-tech enterprises , agricultural enterprises tech applications under the provisions of the Law on high technology. | 10 | 15 | 4 | 9 |
| - Income from business of implementing new investment projects in the manufacturing sector (excluding projects producing goods subject to excise tax , mining projects) meet one of two criteria follows: + Project with capital investment at least six trillion disbursement shall not exceed three years from the date of issuance of the certificate of investment and total revenue is at least ten trillion/year , slower least three years from revenue ; + Project with capital investment at least six trillion disbursement shall not exceed three years from the date of issuance of investment certificates and use up to three thousand employees. |
10 | 15 | 4 | 9 |
| Income from business carried out social activities in the field of education - training , vocational training , health , culture , sports and the environment; | 10 | All time | 4 | 9 |
| - Income from business of implementing investment projects - social housing business for sale , for rent , for lease purchase for objects defined in Article 53 of the Housing Act ; - Income of press agencies from the printing press operation , including newspaper advertisements in accordance with the provisions of the Press Law , the income of the agencies from publishing publishing activities under the provisions of Law Publishing ; - Income from the business of planting , care and protection , agricultural farming , forestry and fisheries in areas with difficult socio - economic conditions , production , personnel and plant breeding , livestock , production , extraction and refining of salt , but salt production specified in Clause 1, Article 4 of the Law on enterprise Income tax ; investment preservation of agricultural products after harvest , preservation of agricultural , fisheries and food ; - Income of cooperative activities in the field of agriculture , forestry , fisheries , salt not in areas with economic conditions - social or geographical areas with difficult economic conditions - especially social difficult, unless the cooperative's income specified in Clause 1, Article 4 of the Law on enterprise Income tax . |
10 | All time | 0 | 0 |
| - Production of high-grade steel; - Production of energy-saving products; - Manufacture of machinery and equipment for agriculture, forestry, fishery and salt; - Manufacture of irrigation equipment; - Manufacture of refined animal feed, poultry, seafood; - Development of traditional industries. From 01 May 01 2016, corporate income specified in this clause shall apply 17 % tax rate. |
20 | 10 | 2 | 4 |
| Applying period | Since enterprises get turnover. | At time enterprises earn profit. | ||
-
Enterprises incentives are not eligible for above, the enterprise income tax shall be applied as follows:
- The enterprise has revenue in less than 20 billion, 20% tax applied from 01/01/2014.
- Enterprise revenue of over 20 billion years, 22% tax is applicable from 01.01.2014. Since 2016, the tax rate of 20%.