协力：2024年越南企业的企业税务筹划报告（中译版）（16页）.pdf

1、Corporate Tax Planning for Businesses in Vietnam in 2024Corporate Taxes in VietnamVietnams Implementation of the Global Minimum TaxTax Incentives for Business Enterprises in VietnamPg 04Pg 09Pg 14Issue 57 March 2024|www.vietnam-From Dezan Shira&Associates Vietnam Briefing Issue 57 March 20242Introdu

2、ctionCreditsPublisher-Asia Briefing Media Ltd.Lead Editor-Melissa CyrillKey Contributors-Mia Pham,Doan Thi Yen LuyDesigners-Aparajita Zadoo,Miguel Enrico AncianoVietnam boasts a well-structured and transparent tax and accounting compliance framework,surpassing many comparable emerging markets.The na

3、tion regularly revises its policies to bolster economic and business growth.Corporate Income Tax(CIT)constitutes a primary levy on companies profits,calculated as gross revenue minus expenses.Most businesses in Vietnam face a standard CIT rate of 20 percent.This encompasses entities across all econo

4、mic sectors,professional bodies,and foreign corporations engaged in production and trade within Vietnam.Yet,Vietnam has enjoyed global investor favor because of its array of investment incentives,amidst which tax breaks are a key feature.These incentives target specific sectors,regions with varying

5、socio-economic conditions,as well as high-tech and economic zones.Their aim is to stimulate economic,technological,and educational advancement within these areas.Now,to comply with the OECDs global anti-base erosion(GloBE)Model Rules,Vietnam is set to apply a top-up corporate tax from 2024,affecting

6、 around 122 foreign companies per the governments estimates.This edition of the Vietnam Briefing magazine discusses Vietnams corporate tax structure for 2024,key changes,incentives available for businesses,and explains the new top-up tax framework.As the tax situation of each enterprise is unique an