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What are the enterprises receiving corporate income tax deduction in Vietnam?
Q&AThere are two types of enterprises that can receive such deduction:
- Small and medium and enterprises (excluding those that are involved in lottery, real estate, securities, finance, banking, or insurance; businesses that are producing goods or providing services subject to special consumption tax; first-class enterprises, or special-class enterprises belonging to economic corporation and general companies); and
- Enterprises that use intensive-labor operating in the field of manufacture, processing of agricultural products, forestry products, aqua-cultural products, textile and garments, leather and footwear, electronic components; building socio-economic infrastructural constructions.
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