Investment incentives policy

INVESTMENT POLICY

INVESTMENT PREFERENTIAL POLICY

No. Content Policy Industrial Park Notes
1 (Enterprises income tax) EIT tax Implementation exemption and reduction of Enterprises income tax according to Decree No. 118/2015/ND-CP effective from December 27, 2015. Exemption Enjoy benefits preferential investment from the Government with Enterprises income tax rate: 20%
Tax exemption for 2 years and 50% reduction of payable tax for the next 4 years for income from implementing new investment projects in Vinh Loc 2 Industrial Park.
2 Export Import tax exemption for imported goods as prescribed in Article 12, Decree No. 87/2010/ND-CP dated August 13, 2010. Exemption  
3 Import Import and export goods are exempt from tax according to Decision 72/2013/QD-TTg dated by the Prime Minister and Circular 109/2014/TT-BTC dated August 15, 2014 of the Ministry of Finance. Exemption Exemption for 5 years from the date of commencement of production for projects on the list of raw materials, supplies and components that cannot be produced domestically and can be imported for production of investment projects in border-gate economic zones.
 4 (Value-Added Tax)VAT Tax Products and goods for export According to VAT law Circular No. 219/2013/TT-BTC dated December 31, 2013 of the Ministry of Finance
Products and goods exported or sold into manufacturing areas (consumption outside the territory of Vietnam). 0%
Mechanical products, molds, computers, accessories, electrical cables, basic chemicals, tires, printing paper, pesticides, fertilizers, medical examination and treatment equipment, teaching equipment, children's toys children, raw materials for agriculture, forestry and fishery, food, handicrafts, plywood, prefabricated components, steel, animal feed... 5%
Mechanical and electrical products, electronics, chemicals and cosmetics, fabrics, garments, embroidery products, leather and imitation leather products, ceramic products, glass, wood plastic, construction materials , dry food, milk, soft drink. 10%