Keywords
investment incentives
corporate income tax incentives
vestment projects in industrial parks
limitations
How to Cite
Abstract
Corporate income tax for enterprises owning investment projects in industrial parks is one of the regulations that attract investors as well as a factor promoting the investment process in Vietnam. Furthermore, given that Vietnam is a popular destination for international investors, the regulations on corporate income tax for enterprises owning investment projects in industrial parks are gaining popularity. So, the article gives an overview of the current system of legal documents that govern corporate income tax in Vietnam. Based on this, it suggests some ways to improve the efficiency of implementing corporate income tax for enterprises owning investment projects in industrial parks in Vietnam.
References
AQIB ASLAM, MARIA CPELHO (2021). “The Benefit of Setting a Lower Limit ob Corporate Taxation”. IMF Blog, source: https://blogs.imf.org/2021/06/09/the-benefits-of-setting-a-lower-limit-on-corporate-taxation/#:~:text=The%20goal%20of%20this%20“local,amount%20of%20tax%20a%20corporation, accessed: May 26, 2023.
DOAN HONG NHUNG (2016). “Law on sanctioning administrative violations in the field of environmental protection in industrial parks in Vietnam”. Construction Publishing House, Hanoi.
DOAN HONG NHUNG (2017). “Law on environmental protection in industrial parks in Vietnam”. Vietnam National University Publishing House, Hanoi.
DOAN HONG NHUNG (2018). “Law on environmental protection in Vietnam”. Vietnam National University Publishing House, Hanoi.
DOAN HONG NHUNG (2019). “Law on environmental protection of craft villages in Vietnam”, Vietnam National University Publishing House, Hanoi.
DOAN HONG NHUNG, NGUYEN VINH HUNG, KHUC THI TRANG NHUNG (2023). “Land use planning of industrial zones in Vietnam towards sustainable development and climate change response”. Lex Humana, Vol. 15, No. 2, source: https://seer.ucp.br/seer/index.php/LexHumana/article/download/2598/3528 , accessed: May 25, 2023.
ECONOMIC ZONE MANAGEMENT DEPARTMENT - MINISTRY OF PLANNING AND INVESTMENT (2022). “Report on the development of industrial parks and economic zones in 2022”, Hanoi.
FOREIGN INVETSMENT AGENCY - MINISTRY OF PLANNING AND INVESTMENT (2022). “Report on foreign investment attraction in 2022”. Hanoi.
GOVERNMENT (2008). “Decree 29/2008/ND – CP dated March 14, 2008 providing for Industrial Parks, Export Processing Zones and Economic Zones”.
GOVERNMENT (2018). “Decree 82/2018/ND-CP dated May 22, 2018 on management of industrial parks and economic zones in Vietnam”.
GOVERNMENT (2023). “Decree 35/2022/ND - CP dated May 28, 2022 on management of industrial parks and economic zones in Vietnam”.
HANOI LAW UNIVERSITY (2018). “State Budget Law Textbook”. People Police Publishing House, Hanoi.
HANOI LAW UNIVERSITY (2020). “Vietnam Tax Law Textbook”. People Police Publishing House, Hanoi.
HUNG, N. V., THINH, T. C., LY, N. T. K. (2022). “General Partnership in the Vietnamese Commercial Environment”, International Transaction Journal of Engineering, Management, & Applied Sciences & Technologies, 13(3), pp. 01. https://doi.org/10.14456/ITJEMAST.2022.57
KHUC THI TRANG NHUNG (2022), “Discussing corporate income tax incentives for enterprises having investment projects in industrial parks”, Journal of Human Resources and Social Sciences, (106).
NATIONAL ASSEMBLY (2008), “Corporate income tax law”.
NATIONAL ASSEMBLY (2019) “Tax management law”.
NATIONAL ASSEMBLY (2020). “Corporate income tax law”.
NATIONAL ASSEMBLY (2020). “Law on Investment”.
NGUYEN MINH HANG (2011). “Public Finance Law Textbook Viet Nam”, Education Publishing House, Hanoi.
NGUYEN THI LAN HUONG (2016). “Tax Law: Theory, History, Reality, and Comparison”, National Political Publishing House.
NGUYEN THI TRANG (2014). “The current law on investment incentives for enterprises in industrial parks, some theoretical and practical issues”, Master thesis, Faculty of Law, Hanoi National University, Hanoi.
NGUYEN VINH HUNG (2020). “Personal Income Tax Law: Some Limitation and Recommendations”, Journal of Science and Technology, No.04.
SB Law (2019). “Taxation for enterprises doing business in Japan”, vi.sblaw.vn, source: https://vi.sblaw.vn/che-do-thue-cho-doanh-nghiep-kinh-doanh-tai-nhat-ban/, accessed: May 25, 2023.
THAILAND (1999). “Foreign Investment and Business Law”.
This work is licensed under a Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.
Copyright (c) 2023 Lex Humana (ISSN 2175-0947)