Pursuant to the Constitution of the Socialist Republic of Vietnam in 1992 was revised, some additional articles by resolution No. 51/2001/QH10;
Pursuant to the law the tax management of 78/2006/QH11;
Pursuant to the law on personal income tax no. 04/2007/QH12;
Pursuant to the law on enterprise income tax of 14/2008/QH12;
The base value added tax Act No. 13/2008/QH12;
According to the Government's proposal, PARLIAMENT: 1. Issued the policy of tax incentives for individual organizations 1. Reduce 30% of corporate income tax payable for the year 2011: a) small and medium enterprises tax calculated on income from lottery business, real estate, securities, finance, banking, insurance and income from the production of goods and services subject to special consumption tax and excluding businesses rated 1 special class, in the economic group, the business of companies held in the model of the parent company-subsidiary whose parent company is not small and medium enterprises holding over 50% of the equity of the subsidiary.
b) enterprise use of many workers in the field of manufacturing, machining, processing agricultural products, forest products, fisheries, textiles, footwear, electronics, construction of infrastructure works in social-economic.
2.50% reduced rate of value-added tax on securities, individual income tax and corporate income tax from the third quarter of 2011 to end of 2011 for individuals, households and business accommodation, motel room for rent for workers, workers, students, student; households, personal care Babysitting; households, individuals, organizations providing ca for workers with conditions of households, individuals, organizations to keep stable prices for accommodation rental, accommodation, price looks and reviews providing ca as the end of 2010.
3. personal income tax Exemptions from January 2011 to 31 December 2012 for the dividend was divided from the investment activity on the stock market, which is to buy shares of the enterprise except dividends of joint-stock banks, financial investment fund , credit institutions.
4.50% reduction of the personal income tax payable from 1 January 2011 to 31 December 2012 for stock transfer activities of the individual.
5. personal income tax Exemption from 1 January 2011 to 31 December 2011 for individuals with taxable income from salaries, wages and from business to personal income taxes in tier 1 of partially progressive tax Schedule specified in the personal income tax Law No. 04/2007/QH12.
Article 2. Terms of implementation 1. This resolution have effect from the day through.
2. Government detailing and guiding the implementation of this resolution.
This resolution was the National Assembly of the Socialist Republic of Vietnam, the XIII Course session I through June 12, 2011.