Preferential corporate income tax rates

Hanoi, Oct. 30 -- 1. A preferential tax rate of 10 percent for 15 years shall apply to:

a) Income of enterprises from implementing new investment projects specified in Points a, b, c, d, and dd, Clause 2, Article 12 of this Law; income of enterprises specified in Point e, Clause 2, Article 12 of this Law;

b) Income of enterprises from implementing investment projects specified in Points g and h, Clause 2, Article 12 of this Law;

c) Income of enterprises from implementing new investment projects in areas specified in Point a, Clause 3, Article 12 of this Law:

d) Income of enterprises from implementing new investment projects in high-tech zones, high-tech agricultural zones, concentrated digital technology zones; new investment projects i...