1. As a new enterprise is set up and established in an industrial park, it is entitled to the following enterprise income tax incentives:
- Tax rate: 20%
- Exemption for the first 02 (two) years since the taxable income
- Reduce 50% tax rate for the next following 04 (four) years
2. The regulated documents indicating the regulations on tax rates, exemption and reduction as stated above, Section-1, are:
- Decree No. 12/2015/ND-CP of February 12, 2015
- Decree No. 91/2014/ND-CP dated October 1, 2014
- Decree No. 218/2013/ND-CP dated December 26, 2013
See more the related items of taxes