Official Letter 1956 / BTTTT-IT guiding some preferences on enterprise income tax in the field of research, production, equipment, software and content to support IPv6 technology as follows:
Tax exemption for 02 years, reduction of 50% of tax payable in four subsequent years with new investment projects in industrial zones (except industrial parks located in the areas with favorable socio-economic conditions).
- Applying 20% tax rate for 10 years, 2 year tax exemption and 50% reduction of payable tax for 4 subsequent years with new investment projects in areas with difficult socio-economic conditions.
- The tax rate of 10% shall be applied throughout the implementation period, the tax exemption for 4 years and the 50% reduction of the payable tax for the subsequent 5 years, with the income from the education, training, culture and health activities. Sports, the environment, publishing, print.
- Apply 10% tax rate for 15 years, 04 year tax exemption and 50% tax reduction for the next 9 years with some new investment projects meeting the criteria in (i), (ii). (Iii), (iv) and (v) of Clause 2.1, Section 2 of Official Dispatch No. 1956 / BTTTT-IT dated 13 June,
Source: Xuan Ngoc (thuvienphapluat.vn).