CIRCULAR guiding the implementation of some articles of the corporate income tax law No. 14/2008/QH12 and guiding the implementation of Decree No. 124/2008/ND-CP on December 11, 2008 detailing the Government's implementation of some articles of the law on Enterprise Income Tax _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ the base of enterprise income tax law No. 14/2008/QH12 on June 3, 2008;
Pursuant to the law the tax management of 78/2006/QH11 on November 29, 2006;
Pursuant to Decree No. 124/2008/ND-CP on December 11, 2008 detailing the Government's implementation of some articles of the law on enterprise income tax;
Pursuant to Decree No. 118/2008/ND-CP on November 27, 2008 of the Government functions, tasks, powers and organizational structure of the Ministry of finance.
The Ministry of Finance shall guide the implementation of enterprise income tax as follows: a. the SCOPE of APPLICATION of the ENTERPRISE INCOME TAX 1. The corporate income tax is the active organization of production, sales of goods and services are taxable income (hereinafter enterprise), including: 1.1. The business was established and operated according to the regulations of the corporate law, the law on State enterprises, the law on foreign investment in Vietnam, investment law, law on credit institutions, the insurance business law, securities law, oil and gas Law, commercial law and other legal documents in a form : Company shares; Limited liability company;  Partnerships; Private business; State enterprises; Lawyers Office, notary's Office; The parties in the contract business cooperation; The parties in the contract Division of petroleum products, oil and gas joint venture enterprise, the joint operating company.
1.2. The unit, in addition to public business and production of goods, services, incomes in all fields;
1.3. The institutions established and functioning according to the law on cooperatives;
1.4. enterprises established under the provisions of foreign law (hereinafter referred to as foreign enterprises) has a permanent base in Vietnam.
Permanent establishments of foreign enterprises is the production base, the business that through this facility, foreign business conduct part or all of the works produced, the Vietnam business income, including:-Branch, administrative offices, factories, public transport vehicles, yard , mines, oil, gas or other natural resources exploited in Vietnam;
-Location of construction, building construction, installation, Assembly;
-The basis of provided services, including consultancy services through employees or an organization, the other individual;
-Agent for foreign enterprises;
-Representative in Vietnam in case is representative has the authority to sign contracts on foreign enterprises or representative has no authority to sign contracts on foreign enterprises but often make the delivery of goods or provision of services in Vietnam.
The case of the agreement avoiding double taxation to which the Socialist Republic of Vietnam signed a decree on permanent basis shall follow the provisions of that agreement.
1.5. other organizations in addition to the organizations listed in points 1.1, 1.2, 1.3 and 1.4 paragraph 1 this section contains production and business operations of the goods or services and has taxable income;
2. Foreign enterprises, foreign organizations produce business in Vietnam not under the investment law, business law or having incomes generated in Vietnam corporate income tax according to the Finance Ministry's own instructions. This business if there is transfer of capital operations, the implementation of enterprise income tax according to the instructions in Section E of this circular.
Section B METHOD For CALCULATING BUSINESS INCOME TAX 1. Corporate income tax amount payable in tax period by taxable income multiplied by the tax rate.
Corporate income tax payable is determined by the following formula: Tax payable = taxable income x tax rate tax business case if quoted scientific development fund and the technology, the business income tax to be paid is determined as follows: Tax payable = (income tax calculation-part excerpt KH & funds CN) x tax rate tax business case was filed corporate income tax or similar taxes corporate income tax in addition to Vietnam, then business is business income tax already paid but must not exceed the number of corporate income tax payable according to the provisions of the law on enterprise income tax.
2. Tax period is determined according to the calendar year. Business case apply the fiscal year other than the calendar year, the period determined according to the applicable fiscal year. The first tax period for new business establishment and the last tax period for business transformation, business transformation, merging, splitting, dissolution, bankruptcy is defined consistent with accounting period under the provisions of the law on accounting.
3. where the tax period the first year of the new business established since being issued a certificate of business registration and tax period last year for business transformation, business transformation, amalgamation, merger, Division, separation, dissolution, bankruptcy has less than 3 months shall be plus tax period the next year (for sales new business establishment) or tax period previous year (for business transformation, business transformation, merge, merging, splitting, dissolution, bankruptcy) to form one corporate income tax period. Enterprise income tax-calculation period first year or tax period business income last year does not exceed 15 months.
4. Business units have incurred business activity in services, goods subject to enterprise income tax (corresponding to a tariff of 25%) after having done the preferential enterprise income tax exemptions (if any) that this accounting units are revenue but not accounting and determine the costs , the income of the business activities, the Declaration enterprise income tax calculated at the rate of 10% on the sale of goods and services, in particular as follows:-for services: 5%;
-For the business goods: 1%;
-For other activities: 2%.
5. Business revenues, expenses, taxable income and tax revenue in foreign currency foreign currency exchange to Vietnam the average transaction rate on the inter-bank foreign currency market by the State Bank of Vietnam announced at the time of incurring revenue , expenses, taxable income and tax revenue in foreign currency, unless otherwise specified by law. For foreign currencies without exchange rates with Vietnam to convert through a currency exchange rate with Vietnam.
Part C of the TAX BASE of CORPORATE INCOME TAX INCOME. Income tax in the tax period is determined by income minus income tax exemption and the losses are transferred from the year before according to the regulations.
The income tax is determined according to the following formula: taxable income = income-tax exempt income + the losses are transferred according to the rules II. TAXABLE INCOME taxable income in the tax-calculation period include income from manufacturing operations, business, goods, services and other income.
Taxable income in the tax period determined as follows: taxable income = revenues-costs are deducted + other incomes income from production and business operations of goods and services by the turnover of production and business operations of the goods or services except the cost of the production activities deduction commodities trading , that service. There are many business operations apply different tax rates, the business must own the income of each activity multiplied by the tax rate.
Income from property transfer operations to a private accounting to declare corporate income tax, not be offset with income or losses from business activities.
III. REVENUE of 1. The turnover for calculation of taxable income shall be determined as follows: turnover for calculation of taxable income is the full sale of goods, money, money provides services including account subsidies, surcharges, additional businesses enjoy irrespective of whether the money has earned the money.
1.1. For business value added tax according to tax deduction method, the sales tax value.
For example, A business object is the value added tax according to tax deduction method. Invoice value includes the following criteria: price: VND 100,000.
VAT (10%): 10,000.
Price paid: 110,000.
The turnover for calculation of taxable income is 100,000.
1.2. For business value added tax according to the direct method on value is revenue including value added tax.
For example: Enterprise B is the tax payers of value added by the method directly on the added value. Sales invoice scored only selling price is 110,000 (prices have VAT).
The turnover for calculation of taxable income is 110,000.
2. when determining the turnover for calculation of taxable income shall be determined as follows: 2.1. For sale activities is time to transfer ownership, the right to use the goods to the buyer.
2.2. For the provision of services is the time of the completion of the provision of services for the buyer or the time billed services.
The case of billable time occurs before the time of completion of the service time of turnover are calculated at the time of invoicing.
2.3. Other cases prescribed by law.

3. Turnover for calculation of taxable income in some cases determined as follows: 3.1. For goods or services sold under the installment method, deferred money is selling goods, services pay once, not including interest, deferred interest. 
3.2. for goods and services used to Exchange; presentation, donation for; internal consumption is determined according to the sale price of the product, goods, services of the same type or equivalent on the market at the time of the Exchange; presentation, donation for; internal consumption.
Goods, consumer services internally is goods, services or businesses supplying used for consumption, not including the goods and services of use to continue the process of production, the business of business.
3.3. for goods machining operations is proceeds activities including wages, costs of fuel, power, extra material and other costs for processing the goods.
3.4. for the goods of the Agent Affairs Unit, sending and receiving agents, contract agents consignment, consignment sale price brokerage Commission is determined as follows:-delivery business for dealers, dealership (including multi-level sales) is the total amount of the sale of goods.
-Businesses receiving agent, dealership sales price regulation of business affairs agent, dealership is the Commission was entitled under the contract, the goods dealer.
3.5. for property rental activities are lease amount charged each period according to the lease. The event lessees paid rent in advance for many years, the turnover for calculation of taxable income is allocated for years paid in advance.
3.6. for credit operations, leasing activities as loan interest, revenue about leasing receivable arising in the tax period.
3.7. for transport operations is the entire revenue passenger, baggage, goods arising in the tax period.
3.8. for the power supply operation, clean water is the money supply, clean water the invoice value. Time determine the turnover for calculation of taxable income is day electric meter indicator confirmation and the invoice charge power, wastewater.
For example, the Bills of electricity meter index records from on 5/12 – 5/1. The sales of this invoice is calculated in January.
3.9. for business activities Golf is money selling membership cards, ticket sales and other revenues golf in the tax period.
3.10. With regard to the business activities of insurance and reinsurance is the amount receivable on reinsurance fees, costs of service agents (move, considering compensation, request reimbursement of third person, handle every claim 100%); the fee received reinsurance; reinsurance Commission income and other earnings on the insurance business after excluding the refund or reduce premiums, fees received reinsurance; the refund or reduce the reinsurance commissions.
The case of the insurance business insurance, the turnover for calculation of taxable income of each side of the original insurance proceeds are allocated in proportion to each party insurance excluding value added tax.
For insurance contracts according to each pay agreement States, the turnover for calculation of taxable income as the amount receivable arising in each of the States.
3.11. for construction activities, installation is the value, the value of projects or the value of the volume of construction works, the installation experience.
-The case of the construction, installation and how the bid materials, machinery, equipment and money from construction, installation works including the value of raw materials, machinery, equipment.
-The case of construction, installation contractors not raw materials, machinery, equipment and money from construction activities, installation does not include the value of raw materials, machinery, equipment.
3.12. for business activities in the form of business cooperation contract: – where the parties to the contract business division of business results by sale of goods, services, the turnover tax is revenue of each side are divided according to the contract.
-Where the parties to the contract business division of business results by product, the tax revenue of the sales of the product are divided for each contractual party.
-Where the parties to the contract business business results by Division profit before corporate income tax, the revenue to determine the income before tax is the sale of goods and services under the contract. The parties to the contract business partnership are sent out to one side as the representative is responsible for exporting invoices, record revenue, costs, determine profit before corporate income tax divided by each of the parties to the contract business. Each party to the contract business self service in his business income tax according to the current rules.
-Where the parties to the contract business division of business results by profit after corporate income tax, the revenue to determine the taxable income is the amount of the sale of goods and services under the contract. The parties to the contract business partnership are sent out to one side as the representative is responsible for exporting invoices, record revenues, costs and the Declaration instead of business income tax for the rest of the party to the contract business.
3.13. for business activities, gambling (casino, gambling, video game entertainment business have bet) is the amount of revenue from this activity including the special consumption tax minus the amount paid the reward.
3.14. for securities trading activities is the revenues from brokerage services, securities underwriting, securities, portfolio management, financial advice and stock investment, fund management, investment fund certificates issued, service organization market and other securities services in accordance with the law.
3.15. the service for financial derivatives is the proceeds from the supply of the services financial derivatives made in the tax period.
IV. The EXPENSES Are DEDUCTED And NOT DEDUCTED In DETERMINING TAXABLE INCOME 1. Excluding the expenses referred to in item 2 of this Section, except for any business expenses if it meets the following conditions: 1.1. Actual expenses incurred related to manufacturing operations, business enterprises;
1.2. Account have sufficient invoices, legal documents under the provisions of the law.
2. expenses not deducted in determining taxable income include: 2.1. Payments do not meet the conditions specified in clause 1 of this Section, excluding the value of losses due to natural disasters, epidemics and other unforeseen circumstances not be compensated.
The business must clearly identify the total value of losses due to natural disasters, epidemics and other unforeseen circumstances as prescribed by law.
Part of the value of losses due to natural disasters, epidemics and other unforeseen circumstances not to compensation is determined by the total value of losses excluding indemnity due to the Organization, the individual responsible for payment under the provisions of the law.
2.2. The genus depreciation of fixed assets belonging to one of the following cases: a) the genus for the depreciation of fixed assets are not used for production operations, business, goods, services.
Private fixed assets in service for workers employed in the enterprise such as: houses between ca, home to eat between ca, home to change clothes, the toilet, the water tank, clean the garage, rooms or clinics for consultation and treatment, airport shuttle workers, vocational training, housing for workers due to the construction business are depreciation calculated on the genus fees are deducted in determining taxable income.
b) Genus depreciation for fixed assets do not have proof of being in ownership of business (excluding fixed assets in financial leasing).
c) genus of depreciation for the fixed asset is not managing, tracking, accounting in the bookkeeping of the enterprise management mode under fixed assets and current accounting.
d depreciation) exceed the current regulations of the Ministry of Finance on management, use and depreciation of fixed assets. The business case with interest, depreciation needs quickly to technological innovation are applied according to the straight line depreciation method is the depreciation exceeds the quick depreciation prescribed.
Business must register the method of depreciation of fixed assets that business options that apply to the direct tax management agency before starting implementation of depreciation. Annually the enterprise to decide the level of depreciation of fixed assets according to the current rules of the Ministry of Finance on management, use and depreciation of fixed assets including depreciation. During the operation, business, business change depreciation levels but remained in the level of business rules is to adjust the level of depreciation of the final period, but the adjustment is the time limit for filing the Declaration enterprise income tax of depreciation year.
Fixed assets fixed assets, which is what moved when chia, split, merge, merging, transformation have reviews under regulation, the enterprise get this fixed assets depreciation is calculated on the cost to be deducted according to the original reviews. For other property types do not qualify as fixed assets there, which is what moved when chia, split, merge, merging, transformation and had assets Revaluation according to the rules, then the receiving enterprise assets are charged to costs be deducted according to the rates revaluation.
For fixed assets raw DIY price fixed assets depreciation is calculated into costs deduction is the sum of the cost of production to form the property.

e) section with the corresponding depreciation rates exceed 1.6 billion yuan of/car for cars carrying people from 10 new seats registered the use and accounting of fixed assets depreciation from the date 1/1/2009 (excluding specialized automobile passenger transport business, hotel and tourism); the section for the depreciation of fixed assets is the civilian ships and yachts are not used for business purposes of carriage of goods and passengers, tourists.
Automobiles cargo from 9 seats of passenger transport business, travel and hotels is the registered name of the automobile business that this business of the certificate of registration of a registered business in the industry: passenger transportation, tourism, hotel business.
Civilian ships and yachts are not used for business purposes of carriage of goods and passengers, tourists are civilian ships, yachts of the registered enterprises and accounting depreciation of fixed assets but in the business registration certificate of the enterprise does not register the freight industry , passenger transportation, and tourism.
g) depreciation for fixed asset depreciation was most valuable.
h) depreciation for buildings on land use for production of medium business to use for other purposes shall not be calculated into reasonable expenses depreciation for the value works on the respective land not used in production and business activities.
The case of the work on the ground as the headquarters offices, factories, shops catering to business and production operations are built on land rent, land loaned by organizations, individuals, households (not directly State land or rent land in industrial zone) businesses are only charged to depreciation expense to be deducted for this works if the response the following conditions:-the lease of land, borrow the land be certified at the notary authority under the provisions of the law; period, borrowing on the contract is not lower than the minimum depreciation time of fixed assets.
-The invoice volume of construction works delivered accompanied construction contracts, liquidation, settlement contracts the value of construction works bearing the name, address and tax number of the business.
-Works on land management, accounting tracking current regulations on the management of fixed assets.  
2.3. The genus of raw material, materials, fuel, energy, commodity consumption beyond reasonable portion.
Reasonable consumption of raw materials, materials, fuels, energy, goods used in production, the business built by enterprises. Reasonable consumption was built from the beginning of the year or beginning of manufacturing products and inform the tax authorities of direct management within 3 months from when it started to go into production as consumption was built. The business case in production time has the additional adjustments consumption of raw materials, materials, fuels, energy, goods, the enterprise must inform the tax authorities of direct management. The last period of the notification to the tax authorities the adjustment, additional consumption is the time limit for filing the Declaration enterprise income tax. The case of some raw materials, materials, fuel, goods the State issued the norms of attrition then follow the norm of the State was issued.
2.4. Costs of businesses buy goods or services without invoices, set lists were allowed for the purchase of goods, purchase of services on (according to model No. TNDN 1/included herewith) but no set lists attached to vouchers for payment basis, sales people, to provide services in the case : buy the goods as agricultural, forestry and aquatic products producer, caught directly sell out; buy handmade products made of jute, seagrass, bamboo, leaves, bark, straw, rattan, coconut, coconut or cranial material advantage from agricultural products of the craft manufacturing business not directly sell out; buy land, stone, sand and gravel of the people self tapping directly sell out; buy scrap of direct currency picked up; buy gadgets, household assets, used personal directly sold and some services purchased by business not personal.
Lists for the purchase of goods and services provided by the legal representative or authorized person of the business register and be responsible before the law for the accuracy, honesty. The case of the purchase price of goods and services on the table is higher than the market price at the time of purchase, then the tax authorities based on the market price at the time of purchase, the service of the same kind or similar on the market reassessed the price to calculate back reasonable costs when determining taxable income.
2.5. The genus salary, wages in one of the following cases: a) the genus salaries, remuneration and other accounting items to pay for workers but does not pay or no bills, vouchers in accordance with the law.
b) bonuses for workers non wage, bonuses are not specified the conditions for enjoying in the labour contract or collective labour agreement.
c) spend money on wages, remuneration and allowances paid to employees but most of the time limit for filing tax in fact has not spent except business quoted reserve funds to supplement to fund next year's salary of adjacent to ensure the uninterrupted paid and not used for other purposes. Backup levels annually due to business decisions but not more than 17% of salary fund implementation.
d) wages, the wages of private business owners, owners of limited liability company 1 members (because a individuals master); remuneration paid to the founders, the members of the Board members, the Board is not directly involved in the manufacture and trading of goods and services.
2.6. the genus costumes in kind for workers without invoices;  part of costumes in kind for workers exceeded 1,500,000 VND/person/year; part of costumes with money for workers exceeds 1,000,000 VND/person/year.
2.7. The genus reward initiative, innovation that business does not have specific regulations regulations about the genus bonus initiative, innovation, no trials Council initiatives, improvements.
2.8. The genus buy life insurance for workers.
2.9. train car allowance Spending vacation is not correct according to the provisions of the labor code; The portion spent on allowances for laborers working in the country and foreign countries (not including money and money in) exceeds twice the level prescribed under the guidance of the Ministry of finance for civil servants, officers of the State.
2.10. The following expenses are not the right audience, not true aim or excess spending rules.
a) additional expenditures for female workers is calculated on the cost to be deducted include:-Chi for the training for women workers in the case of the old craft no longer appropriate to switch to other occupations according to the development plan of the enterprise.
This includes expenses: fees (if any) + salary disparity ranks (100% guaranteed salary for people going to school).
-The cost of salaries and allowances (if any) for teachers to teach in nursery, kindergarten due to organizational and business management.
-Organizational health costs more in years as professional consultations, chronic or gynecological women employees.
-Fostering for female laborers after childbirth first or second.
-Overtime allowance for female workers in the case of objective reasons women workers do not break after childbirth, breastfeeding breaks that remained working for enterprises are charged according to the current mode; including paid cases with products that women workers still working in no time under the regime.
b) expenses more for the people of ethnic minorities are charged to costs be deducted include: school fees (if any) plus the difference in salary ranks (ensure 100% of salary for people going to school); money for housing assistance, social insurance, health insurance for the minorities in cases not yet State aid according to the prescribed regimes.
2.11. the social insurance fund filed the quote, health insurance, Union expenditure exceeded regulations. Part of contributions form the source for superior management costs, contribute to the funds of the Association exceeds the regulations of the Association.
2.12. Pays electric, money for electricity and water contracts due to venue rental owners manufacture, trading directly with the power supply unit, the water there is not enough evidence from one of the following cases: a) business case business venue hire direct payment of your for water, power and water provider have no lists (according to the model No. TNDN 2, attached to this circular) attached to the bill payment of electricity, water and the lease on the location of production and business.
b) business case business venue rental payment of electricity, water with owners for renting business locations no lists (according to the model No. TNDN 2, attached to this circular) accompanied by proof of payment of electricity bills, water for people renting business locations match the amount of electricity the actual water consumption, and the lease on the location of production and business.
2.13. the cost of fixed assets exceeding the allocated according to the number of years that the parties go prepaid rental.
For example, A property rental business fixed in 4 years with the amount of the rent is: 400 million and paid once. Cost of fixed assets are accounted into the costs every year is 100 million. Cost of fixed assets exceed 100 million annually, the part beyond 100 million are not calculated into reasonable expenses when determining taxable income.
For the cost of repair of fixed assets rental property lease in which regulated rent party is responsible for the repair of the property during the rental cost of repairs of fixed assets go into accounting allowed rental costs or allocated costs but fade into the maximum period not exceeding 3 years.

The case of the cost to have the assets do not belong to fixed assets: expenses for buying and using the technical documentation, patents, technology transfer licenses, trademarks, business advantage ... are gradually distributed to business expenses but must not exceed 3 years.
2.14. the costs to pay interests on the loan business of the object are not credit institutions or economic organizations exceeded 150% of the basic interest rate by the State Bank of Vietnam announced at the time of the loan.
2.15. the payment of interests on loans to capital contribution or payment of loan interest rate corresponding to the part of registered capital missing according to the progress which is stated in the Charter of the enterprise including business case has gone into production.
2.16. Cite, and use the reserves off inventory, loss prevention financial investments, debt reserve provision and maintenance of backup products, goods, construction works not in accordance with the instructions of the Ministry of finance about the quote up.
2.17. Cite, and use the Fund preventive support, job loss and retrenchment for workers not under the current regime.
2.18. The expenses quoted before under that term to term yet or don't.
Before deductions including: excerpt about major repairs of fixed assets according to the cycle, before deductions for revenue accounting activities but also continue to perform the obligations under the contract and other advance deductions.
As for what fixed asset periodic repairs, business establishments shall be taken before the repair costs according to annual costs. If the number of actual repairs is greater than the number quoted as estimating the base business was added to the reasonable costs of this disparity.
2.19. The portion spent on advertising, marketing, promotion, Commission; genus receptions, conferences; genus marketing support, support costs, payment discount; genus report, courtesy of the associated press agency directly to production, business activities exceeds 10% of the total expenditure was subtracted; for established businesses is the part in excess of 15% in the first three years, since being established. The total number of genera are except not including expenses control regulation at this point; with respect to commercial activity, total spending was except not including the purchase price of the goods sold;
The costs of advertising, marketing, promotion, Commission control mentioned above do not include the commissions the insurance broker according to the provisions of the law on insurance business; commissions paid to sales agents the right price; the following expenses incurred in the country or abroad (if any): the cost of market research: exploration, survey, interview, collect, analyze and evaluate the information; the cost of development and support of market research; the cost of hiring consultants to perform the research, development and support of market research; Exhibiting costs, product introduction and exhibition fair trade: the cost of opening the room or booth exhibits, product introduction; the cost of renting the space to display, product introduction; the cost of materials, tool support, product introduction; the cost of shipping product, introduced.
The limit of 15% in the first three years only applies to newly established enterprises granted certificate of business registration since 01/01/2009, does not apply to newly established business due to merge, split, split, merge, convert, convert business form owned.
For example, A company founded in 2008, in 2009 the tax-settlement reports containing data on costs were recorded as follows:-part advertisement, promotional, marketing, brokerage commissions; genus receptions, conferences; genus marketing support, support costs, payment discount; genus report, courtesy of the press agency directly related to manufacturing operations, business are full of bills, legal documents: 250 million-Of the expenses are deducted from the costs (not including: part advertising, marketing, promotion, Commission; genus reception , the Conference; genus marketing support, support costs, payment discount; genus report, courtesy of the press agency directly related to manufacturing operations, business): 2 billion So part of advertising, marketing, promotion, Commission; genus receptions, conferences; genus marketing support, support costs, payment discount; genus report, courtesy of the press agency directly related to manufacturing operations, business was the exception on control costs a maximum of: 2 billion (x) 10% (=) 200 million So the total costs are deducted in fees in 2009 are: 2 billion plus (+) 200 million by 2.2 billion (=) 2.20. Losses due to exchange rate variances re-evaluation of the original monetary items in foreign currencies of financial year end;  the difference in the exchange rate losses incurred in the process of basic construction investment (the stage before the production and business operation).
2.21. The genus funding for education is not properly the object specified in paragraph a of this section or no records determine the grants referred to in point b below: a) funding for education, including: funding for public schools, and private schools set up in the national education system according to the provisions of the law on education which this funding is not to contribute to the working capital, purchase of shares in schools; Funding of infrastructure serves the teaching, learning and school activities; Funding for the operations of the school; Funding scholarships for students, students at educational institutions, professional education and university education establishments are stipulated in the law on education directly to students, students or through agencies, organized the mobilizing function of funding in accordance with the law; Funding for the competition of the subjects are taught in school that the object is participant learner; funding to establish the school of education encouragement Fund under the provisions of the law on education and training.
b) record grants for education are: the minutes confirmed grants signed by representatives of business establishments is the sponsor, representative of the legitimate institution is receiving financial aid, the student, the student (or the Agency, the Organization has the function of mobilizing funding) received funding (according to the model No. TNDN/3 attached to this circular); enclose the invoice, proof of purchase of the goods (if in-kind funding) or vouchers to spend money (if funded with money).
2.22. The genus funding for improper medical subjects specified in paragraph a of this section or no records determine the grants referred to in point b below: a) funding for healthcare, including: funding for the medical facility was established under the provisions of the law on health that this funding is not to stake , bought the stake in the hospitals, the Medical Center; funding medical equipment, medical instruments, medicines; funding for the operations of the hospital, the Medical Center; sponsored by spending money for sick people through an agency, organization, mobilization functions financed under the provisions of the law.
b) records identified medical funding include: the minutes confirmed grants signed by representatives of the business sponsor, representative of the receiving unit sponsor (or the Agency, the Organization has the function of mobilizing funding) according to model No. TNDN 4, attached herewith enclosed the invoice vouchers purchased the goods (if in-kind funding) or vouchers to spend money (if funded with money).
2.23. The genus funding for remedial disaster no proper object specified in paragraph a of this section or no records determine the grants referred to in point b below: a) funding for disaster recovery including: sponsored by money or artifacts to remedial disaster directly for the Organization to be established and operate under the rule of France the law; individuals suffering from the damage caused by the disaster through an agency, organization, mobilization functions financed under the provisions of the law.
b) record grants for disaster recovery include: the minutes confirmed grants signed by representatives of the business sponsor, representative of the organization suffered damage due to natural disaster (or, the Organization has the function of mobilizing funding) is the unit of funding received (according to the model No. TNDN 5, attached herewith) invoices, vouchers to buy the goods (if in-kind funding) or vouchers to spend money (if funded with money).
2.24. The genus funding houses of affection for the poor do not correct the object specified in paragraph a of this section or no records determine the grants referred to in point b below: a) object to get funded is poor households under the Prime Minister. Forms of funding: funded by money or material to build houses of affection for poor households by directly or through an agency, organization, mobilization functions financed under the provisions of the law.
b) record grants made houses of affection for the poor include the minutes confirmed grants signed by representatives of the business, the sponsor is entitled to sponsor (or the Agency, the Organization has the function of mobilizing funding) as the party received funding (according to the model No. TNDN/6 attached to this circular); the text confirms the poor households of local authorities; enclose the invoice, proof of purchase of the goods (if in-kind funding) or vouchers to spend money (if funded with money).
2.25. the cost of business by the company management in the foreign allocation for resident establishments in Vietnam exceeded costs calculated according to the following formula: 1/01/clip_image001.gif "width =" 2 "/> business management costs by the company abroad allocated for resident establishments in Vietnam during the period of tax revenue = resident establishments in Vietnam in terms of tax x total cost of management business of overseas companies in the tax period.



A total turnover of overseas companies, including sales of permanent establishments in other countries during the tax period



The business management expenses of foreign companies allocated for resident establishments in Vietnam only to be counted from when the resident establishments in Vietnam was established.
The grounds for determining the costs and revenues of the company abroad is the company's financial reports abroad have been audited by an independent auditing company, which made the company's sales abroad, the costs of the management of foreign companies , the cost of the overseas company management allocation for resident establishments in Vietnam.
Permanent establishments of foreign companies in Vietnam have not made the accounting mode, invoices, vouchers; not yet implemented by the method of paying the tax is not calculated into reasonable expenses expense management business by overseas companies.
2.26. expenses are offset by other funding sources; The account was spent from the Fund for science and technology in the development of the business.
2.27. Expense does not correspond to the sales tax calculation.
2.28. expenses of the insurance operations, the lottery business, securities business and a number of other specific business activities not performed properly according to the separate instructions text of the Ministry of finance.
2.29. Fines on administrative violations include: traffic law violations, violations of business registration mode, violation of accounting mode statistics, in violation of tax legislation and penalties administrative violation according to the provisions of the law.
2.30. Expenses for capital construction investment in the investment phase for the formation of fixed assets; local support; support the unions, social organizations in addition to the business; genus charity except expenses of funding for education, health, disaster recovery and the gratitude for the poor mentioned in point 2.23 2.24 2.21, 2.22, this part;, the cost of buying the golf membership card, the cost of playing golf.
2.31. the input value added Tax was deducted or complete; enterprise income tax; the personal income tax.
V. OTHER INCOME other income is taxable earnings in the tax period in which earnings are not in the business lines are in the business of the business. Other income includes the following earnings: 1. Income from the transfer of capital, transfer of securities according to the instructions in Section E of this circular.
2. Income from real estate transfers according to the instructions in Section G of this circular.
3. Income from ownership, the right to use the assets including the proceeds of the rights under all forms of ownership, to pay for the right to use the property; currency of intellectual rights; income from transfer of technology in accordance with the law. Rental properties in any form.
Income from royalties on intellectual property, technology transfer is determined by the total proceeds minus (-) of capital prices or costs of creating intellectual property rights, technology transfer, minus (-) cost of maintaining, upgrading, development of intellectual property rights, technology transfer and the expenses are deducted.
Income rental properties are determined by the revenue from the rental activity minus (-) expenses: depreciation, maintenance, repairs, maintenance of the property, the cost of renting the property to rent back (if any) and other deduction related to the rental of the property.
4. Income from transfer of property, liquidate assets (excluding real estate), the other papers. This income is determined by (=) the turnover obtained by the assignee of the property, liquidate assets minus (-) the remaining value of the asset transfer, liquidation items on bookkeeping at the time of assignment, liquidation and the expenses are the exception relating to the assignment, liquidation of assets.
5. Income from interest on deposits, the interest rate for the loans include: interest rates of deposits in credit institutions, the interest rate for loans in any form prescribed by the law, the credit guarantee fees and other charges in the loan contract.
6. Income from trading in foreign currencies; The interest rate on exchange rate disparity fact arise in the period of business activity (not including interest rates disparity due to reassess the original monetary items in foreign currencies last year financial, interest rate disparity arises in the process of basic construction stage before the production and business operation).
Income from foreign exchange trading activities with revenues from the sale of foreign currency minus (-) of the purchase price of the foreign currency quantity sold.
7. Enter the Complete reserves off inventory, loss prevention financial investments, debt prevention and complete the enter product warranty reserve account, goods, construction works have been quoted but ran out of time to extract up to not use or no use.
8. Debt already clear now claims to be.
9. Liabilities not identified the creditor.
10. Income from production and business operations of the year ago missed because the business discover.
11. The difference between the currency on fines, indemnification by the partner breach of contract the economy after subtracting the penalty clause, being charged compensation due to breach of contract under the provisions of the law.
12. Difference due to the revaluation of assets in accordance with the law to which to transfer the property when divided, split, merge, merging, transforming business type, except fixed assets evaluation when the transfer of State enterprises into joint stock companies.
-For fixed assets re-evaluation once, which is the difference between price reviews back minus the remaining value of the fixed assets and are allocated according to the number of years longer depreciation of fixed assets in the business get capital;
-For fixed assets are moved when chia, split, merge, merging, transforming business type (unless a turn State enterprises into joint stock companies) is the difference between price reviews back to the remaining value of the fixed assets on the books and accounting records.
-With respect to the property is not a fixed asset is the difference between price reviews back to the value recorded on bookkeeping.
13. Gifts, monetary gifts, in-kind; income received by the money from account marketing support, support cost, discount, promotional bonus payments and other grants.
14. Compensation of fixed assets on land and relocation assistance money after deducting the related expenses such as the cost of relocation (transportation costs, installation), the remaining value of fixed assets and other costs (if any). Private compensation of fixed assets on the land and money to support the relocation of businesses to move location according to the master plan of competent State agencies that the value of the support account, the compensation after deducting the costs involved (if any) then the rest business use under the provisions of the relevant laws.
15. The earnings related to the consumption of goods, providing services not included in the revenue as quick launch, prize: prize money in catering, hotel after subtracting expenses to generate that income.
16. Income on consumption of scrap, after subtracting the cost of recovery and the cost of consumption.
17. The earnings from these activities contribute to equity, venture, economic links are divided from the income before corporate income tax.
18. Income received from production activities, business goods or services abroad.
Vietnam enterprise investments abroad have income from production and business operations in foreign countries, make statements and submit business income tax as required by the income tax act to Vietnam's existing business, including business cases are enjoying preferential income tax exemption under the regulation of investment business countries. The level of corporate income tax rate to calculate tax and paying for the earnings from overseas is 25%, do not apply a tariff preference (if any) that Vietnamese enterprises investing abroad are entitled under the law on enterprise income tax.
The tax authorities have the right to determine taxable income from production and business operations in Vietnam business foreign investment abroad for violations of regulations on Declaration and payment.
The case of earnings from overseas investment projects were subject to corporate income tax (or a similar nature taxes such as corporate income tax) in foreign countries, when calculating business income tax payable in Vietnam, Vietnam business investing overseas tax already paid abroad or have been receiving water investment partners charged instead ( including tax for stock interest), but the tax deduction does not exceed the income tax amount calculated according to the regulations of the corporate income tax law of Vietnam. The number of enterprise income tax to foreign investments in Vietnam are long, falling for the profits from foreign investment projects under the laws of the country of the business investment also excepting when determining corporate income tax payable in Vietnam.
Example 1: A Vietnam business have a 800 million earnings from investment projects in foreign countries. This income is income after tax according to the law of the country of the investment business. The payable income tax amount calculated according to the provisions of the corporate income tax law of the country of business investment is 200 million. After tax was reduced 50% according to the regulations of the corporate income tax Law of the country of business investment is 100 million.
Income from overseas investment projects is calculated according to the income tax regulations of enterprise income tax law of Vietnam as follows: [(800 million + 200 million) x 25%] = 250 million Of corporate income tax is also payable (after deduction of the tax already paid in the country of investment business) is : 250 million-200 million = 50 million

Example 2: Vietnam business A has 660 million earnings from investment projects in foreign countries. This income is income remaining after income tax already paid in the country of investment business. Corporate income tax has been filed as required by the water business investment is 340 million.
Income from overseas investment projects of enterprises have to declare and pay tax on income as defined by the income tax act business of Vietnam as follows: [(660 million + 340 million) × 25%] = 250 million Vietnam business address tax already paid in the country of investment equivalent to the business tax calculated according to the law on enterprise income tax of Vietnam was 250 million. Number of tax already paid in the country of investment enterprises exceed calculated enterprise income tax law of Vietnam is 90 million (340-250 = 90) was not deducted from tax when declare and pay tax business income in Vietnam.
 The attached profile when declare and pay tax of Vietnam enterprises investment abroad for earnings from overseas investment projects include:-text of the business about the Division of the profits of the investment projects in foreign countries.
-The financial report of enterprises were organized independent audit confirms.
-Income tax of enterprises in investment projects in foreign countries (copy certified by the competent representative of the overseas investment projects);
-Tax thereon for business (if any);
-Confirmation of taxes already paid abroad or certificate from the proof of the tax already paid abroad.
The case of investment projects in foreign countries have not generated taxable income (or are incurred losses), when the declared corporate income tax every year, Vietnam businesses investing abroad must submit financial report only confirmed by independent audit authorities or the competent authorities of the country of the investment business and the income tax investment in foreign countries (copy certified by the competent representative of the investment projects in foreign countries). The number of losses arising from overseas investment projects not be deducted the income incurred by domestic enterprises when calculating business income tax.
Earnings from overseas investment projects are declared on the enterprise income tax next year's financial year incurred overseas earnings or declared on the enterprise income tax of financial year together with the year incurred overseas earnings if the business has sufficient basis and documentation of income and the number of income tax returns filed by investment projects in foreign countries.
Example 3: A Vietnam business income from overseas investment projects in fiscal year 2009. Vietnam business A must-declare the above earnings on income tax declaration of fiscal 2009 or 2010 as required by the corporate income tax Law of Vietnam.
For earnings from trading operations of investment projects in countries that have signed the agreement on avoiding double taxation with Vietnam, Vietnamese enterprises investing abroad to declare and pay tax as defined in the agreement.
19. The earnings received by cash or in-kind from the funding except grants referred to in Paragraph 7 of this Section VI.
20. other incomes prescribed by law.
VI. INCOME TAX EXEMPTION 1. Income from cultivation, animal husbandry, aquaculture of the Organization to be established under the law on cooperatives.
2. Income from the realization of technical services directly serves agriculture including: income from irrigation, drainage services; ploughs, cultivators of land; dredged channel, ditch the infield; room service insecticides, crop disease, livestock; the service harvest agricultural products.
3. Income from the realization of contracts on scientific research and technological development; Income from sale of products during the trial production and income from sale of products made from the new technology was first applied in Vietnam. Tax exemption period must not exceed one (1) year from the date of starting to implement the contract of scientific research and technological development; the start trial production of products; start applying the new technology was first used in Vietnam to manufacture the product.
3.1. Income from the realization of contracts on scientific research and technological development is to ensure the following conditions:-Have registered scientific research activities;
-Is the State governing body of authoritative scientific confirmation;
3.2. The income from sale of products made from the new technology was first used in Vietnam to be tax free to ensure the new technology was first applied in Vietnam is the State governing body of authoritative scientific confirmation.
4. Income from operations, business, goods, services of business employees are disabled, person after detoxification, HIV-infected people on average in the year accounted for 51% from over average workers in total in the year of the business.
For example, A business has employees on the payroll, pay list, 2009 was 290 labour; in April 2008 to recruit 12 more labour; 2-10-employee; December 3 employee. Thus the average number of workers in 2009 was determined by the 290 + (12 x 9tháng)-(91.2 x February)-(3 x 1) 12 = 290 labour + 8 = 298 workers so the workers of workers on average in 2009 of A business is labor, 298 cases of A business is the disabled workers from labour 151 and above (298 x 51%) then the income from manufacturing operations, business, goods, services of A business will be exempt from tax.
-The income tax exemption provisions of this paragraph do not include other income specified in section V of part C of this circular.
-Tax exempt income for the business at this point must meet the following conditions: 4.1. For businesses with employers is disabled (including invalids, sick soldiers) must be certified by the competent health authorities about the number of workers are disabled.
4.2. for business employers who drug must have a certificate of completion of detoxification detox facilities or confirmed by the competent authorities concerned.
4.3. for business for employers is the HIV infection must be certified by the competent health authorities about the number of workers who are infected with HIV.
5. Income from job-training reserved for ethnic minorities, the disabled, children in particularly difficult circumstances, the object of social ills. The case in vocational establishments have all others income tax exemption is defined corresponds to the percentage of the students are ethnic minorities, the disabled, children in particularly difficult circumstances, the object of social ills in the total number of students.
Income from tax-exempt vocational activities at this point must meet the following conditions:-vocational base was established and operates under the provisions of the vocational guidance on text.
-A list of the students are ethnic minorities, the disabled, children in particularly difficult circumstances, the object of social ills.
6. The revenue to be divided from the operation, which is to buy shares, venture, economic links with businesses in the country, after the party received the capital contribution, stocks, venture link has the enterprise income tax according to the provisions of the corporate income tax laws, including the case of the party receiving the capital contribution , stocks, venture parties, links are tax free, tax breaks.
For example, the business capital of the business received the b. a. income before tax corresponding to the shares of A business enterprise in B is 100 million.
-Case 1: Enterprise B are not corporate income tax incentives and business B sufficient corporate income tax including income of A business get the income that was received from A business activity which is 75 million [(100 million-100 million (x 25%)] business, A corporate income tax exemption for 75 million.
-Case 2: Enterprise B 50% reduction of the payable enterprise income tax and businesses B sufficient corporate income taxes including A business's earnings received by the number of income tax was reduced, the income that was received from A business activity which is 87.5 million [100 million-100 million (x 25% x 50%)] business, A corporate income tax exemption for 87.5 million.
-Case 3: Enterprise B corporate income tax exemption for the income that was received from A business operation, which is 100 million, A business is exempt from corporate income tax for 100 million.
7. Grants received for use in educational activities, scientific research, culture, art, charity, humanitarian and other social activities in Vietnam.
The receiving organization-sponsored case improper use the purpose of the grants on the organizations receiving funding have to count enterprise income tax rate of 25% on the amount of funding received improper use purposes.
The organization receiving the funding specified in this paragraph must be established and operated under the provisions of the law, done the right rules of the law of accounting statistics.
VII. IDENTIFY HOLES And MOVE The HOLE 1. Losses incurred during the tax period is the number of Sonic disparity of taxable income.
2. after the business tax that loss shall be transferred to the hole of the year the tax deducted from your taxable income the following year. Time continuity hole no more than 5 years, since the year following the year incurred losses.

Identify business loss amounts to be deducted from the taxable income according to the above principle. In the case of the time switch is incurred loss number of losses incurred (excluding loss amounts of previous period) would be moved 5 continuity holes five, since the year following the year incurred losses.
 Case the competent authority checking, inspection of enterprise income tax to determine the number of enterprise openings was transferred to another with few holes due to self-determination, the business loss amounts transferred determined according to the conclusions of the competent agencies but ensure continuity hole transfer no more than 5 years Since 1966, the year incurred losses.
Exceeding the time limit of 5 years from the year following the year incurred losses if the losses incurred have not compensated, will not be reduced except on income next year.
3. Business transformation the business, transformation of ownership (including delivery, sale of State enterprises), merger, amalgamation, Division, separation, dissolution, bankruptcy must make tax with the tax authorities to have decided to convert the business type, ownership form conversion , merger, amalgamation, Division, separation, dissolution, bankruptcy of the competent bodies. The number of business losses incurred before conversion, merger, amalgamation, Division, separation must be monitored in detail by year arise and are continuing to move into the taxable income of enterprises after the ownership transformation, merger, amalgamation, Division, separation to ensure the principle of continuity hole transfer no more than 5 years Since 1966, the year incurred losses.
4. The enterprise is a joint venture of many other enterprises, when has decided to dissolve the pore openings that are allocated to each participating business venture. Join business venture are combined loss amounts allocated from the base to venture into business results when tax but ensure the principle of continuity hole transfer no more than 5 years, since the year following the year incurred losses of a business venture.
VIII. CITES SCIENTIFIC DEVELOPMENT FOUNDATION And The TECHNOLOGY Of BUSINESS 1. The business was established, operating in accordance with the law of Vietnam was to extract a maximum of 10% of the annual taxable income before corporate income tax to Fund science and technology development of the business. Identify how businesses extract established science and technology development fund under the rules before the corporate income tax. Every year if the business has quoted scientific development Foundation technology then business must establish a report quoting, using science and technology development fund and declared levels of extract, extract the amount established in the Declaration enterprise income tax. Report the use of scientific and technological development fund be filed along a corporate income tax.
2. Within a period of 5 years, since the quote, if the Fund for science and technology development are not used or not used off 70% or improper use of the purpose, the business must submit the State budget tax business income calculated on earnings was quoted up funds that do not use or improper use of the purpose and the interest rate arising from tax number that business income.
The amount of improper use, the purpose will not be counted in the total amount of money used for the purpose of developing science and technology.
-Corporate income tax rate used to calculate the recovery tax is the tax rate applicable to business deductions during the establishment of the Fund.
-Interest rates for a revocation tax amount calculated on the funds not used up is kind of Treasury bond interest rate tenor of one year applies at the time of withdrawal and interest period is two years.
For example: A company of 2009 determined the levels of extracted funds scientific and technological development is 10% on taxable income and the company has quoted science and technology funds from 2009 to 2013. Beginning in 2014 when the tax-settlement reports in 2013, companies reporting the situation to extract and use scientific and technological development fund after 5 years according to the report, use the following: Annual Fund Foundation 2009 excerpt Level is 2 billion. To the end of 2013 new companies use for scientific research is 1.2 billion. In this case the company only uses 60% of the Fund was quoted (1.2/2 x 100), the company was collecting taxes and sanctions the following: Corporate Income Tax + result due to the use of off 70% of funds (assuming enterprise income tax in time to extract funding is 25%): (1.2 billion-2 billion) x 25% = 200 million + Interest arising from corporate income tax was currency by use not out 70% of the funds (assuming Treasury bond interest rate 1 year term is 12%): 200 million x 12% x 2 years = 48 million The year after 2009 and extract levels using SCIENCE and TECHNOLOGY Fund is calculated according to the principle amount quoted earlier, the Fund used before above.-interest interest rate for the recovery of tax on the portion of the Fund misuse the purpose the interest rate is calculated according to the rate of the slow fine filed under provisions of the law on tax administration and interest period is the period of time since the extract to funds when withdrawn. Revocation date is the day of violations were discovered and established thereon (except not created thereon).
Determining the time of extract of funds amount to misuse the purpose as a base interest rate calculation for tax recovery on the part of Fund misuse the principle purpose of the money extracted funds before then used before.
For example: company B excerpt up science and technology development fund are as follows: period 2009 extract 200 million, 300 million quoted in 2010, 2011 extract 300 million, 500 million quoted in 2012, 2013 to extract 700 million. In 2010, the company uses 200 million from SCIENCE and TECHNOLOGY Funds, of which 40 million use the wrong purposes. Every year, the company reports, using SCIENCE and TECHNOLOGY Fund. Come on 05/5/2011, through inspection, the tax authorities discovered in 2010 the company used 40 million from the Fund misuse of SCIENCE and TECHNOLOGY and establish punishments thereon. Penalty interest rates filed slowly under the provisions of the law on tax administration is 0.05% per day.
Case 1: in 2009, the company used 150 million for SCIENCE and TECHNOLOGY project, then:-the amount of 40 million misuse is defined as the amount of Fund deductions from tax period 2009.
-Tax result due to improper use of purposes: 40 million x 25% = 10 million-the number of days a fine slow filed: from 1/4/2010 to 5/5/2011:400 days.
Penalty interest rates slow submission: 10 million x 0.05%/day x 2 days = 400 million case 2: in 2009, the company uses 200 million for SCIENCE and TECHNOLOGY project, then:-the amount of 40 million misuse is defined as the amount of Fund deductions from tax period 2010.
-Tax result due to improper use of purposes: 40 million x 25% = 10 million-the number of days a fine slow filed: from 1/4/2011 to 5/5/2011:35 days.
Penalty interest rates slow submission: 10 million x 0.05%/day x 35 days = 175,000 contract 3. The Foundation for science and technology development of the enterprise was used only for scientific and technological investment in Vietnam. Expenditures from the Fund for science and technology development must have the full Bill, legal documents under the provisions of the law.
4. The enterprise is not accounting expenses from the Fund for science and technology development of enterprises on costs are deducted in determining taxable income in the tax period.
5. active business that there is a change of ownership form, consolidation, merger, the newly established businesses from changing the form of ownership, merger, the merger is inherited and is responsible for the management and use of Funds for science and technology development of the business before converting , merge, merge.
If there is Business Development Fund of science and technology not yet used up when dividing, separating the new businesses created from the split, the split is inherited and is responsible for the management and use of Funds for science and technology development of the business before the split, split. The Division of Funds for science and technology development due to business decisions and registered with the tax authorities.
IX. The ENTERPRISE INCOME TAX 1. The enterprise income tax rate is 25%, except in the case specified in clause 2 of this Section and the cases are tax incentives.
2. the enterprise income tax rates for the search operation, exploration and exploitation of oil and gas and other precious resources in Vietnam from 32% to 50%. Based on the location of the extraction, the extraction conditions and deposits business project search, exploration and exploitation of oil and gas and other precious resources sending investment project profiles to the Finance Ministry to the Prime Minister to decide on the specific tax rates for each project , each business establishment.
Another rare resources in this paragraph include: Platinum, gold, silver, Tin, wonfram, antimony, rare earth, gemstones.
Part D Where TAX 1. The principle of determining tax business at home to Headquarters. The business case has manufacturing facilities (including machining, assembling base) accounting depend to operate in the province, the central city in different geographical areas where businesses headquartered then calculated tax amount filed in where is headquartered and where there is production base.
The tax provisions of this paragraph do not apply to works, projects or construction accounting dependency.
2. Determine the number of tax and disclosure and payment 2.1. Corporate income tax calculation, filed in the central cities, where there is production base-dependent accounting is determined by the number of corporate income tax payable in the period (x) the rate of cost accounting manufacturing base rests with the total costs of the business.
Cost rate is determined by the ratio between the cost of the cost of the extra accounting production facilities with a total cost of business. Cost rate is determined as follows: 1/3/clip_image001.gif "width =" 2 "/cost ratio of > manufacturing accounting dependency = the total cost of the production base of dependent accounting Of the cost of the business


 

Data to determine the proportion of costs are based on the income tax figures of the business year preceding tax year due to adjacent businesses determined to make determining tax and is used to enumerate, the enterprise income tax for the following year.  
The case of the active enterprises in the accounting production depends in the local, figures to determine the rate of the cost of the headquarters and production facilities accounting by enterprises dependent self-determination according to the data base of enterprise income tax in 2008 and this rate used is stable from 2009 onwards.
New business case, the active business founded more or narrow production base accounting depends in the local businesses to determine the proportion of costs for the first tax period for this case. From the next tax rate calculation period costs are determined according to the principles stated above.
2.2. Business at home to Headquarters is responsible for tax, business income tax with respect to income tax arising at the head office and production facility in dependent accounting according to model No. TNDN 07, attached to this circular. Based on the corporate income tax amount calculated under you, the rate of cost accounting manufacturing base depends, determine the business income tax amount temporarily paid in quarterly corporate headquarters and production base in the dependency.
For example, A business headquartered in Hanoi and has the manufacturing base depends in Hai Duong, Hai Phong, BAC Ninh province. Cost rate based on the total cost of the business year 2008 as follows: Hanoi: 0.2; Hai Duong 0.3; Haiphong: 0.3; Bắc Ninh: 0.2. Total corporate income tax payable you 1 of the enterprise A is 1 billion. From 2009, the percentage of allocation of costs mentioned above are stable use if the business is not established or narrowed the basis of accounting production depends in the local. Tax payable of the units in the first quarter as follows: Hanoi: 200 million VND (1,000 x 0, 2); Oceanography: 300 million; Haiphong: 300 million; Bắc Ninh: 200 million.
3. evidence of rotation procedure between the Treasury and the tax agency business business income tax arising in the main headquarters for the State Treasury Board granted with tax authorities where the business register, tax declaration filed corporate tax instead of the manufacturing base depends in the local. The tax voucher is created separately for each of the State Treasury where the budget revenues.
Business cases where headquarters filed State Treasury cash in the headquarters administration, the State Treasury will transfer money and vouchers for State budget revenue to the State Treasury in relation to the State budget revenue accounting tax part of production and business establishments.
4. opening business tax corporate income tax at home to Headquarters, corporate income tax is also payable is determined by the number of corporate income tax payable according to the payment minus the number of temporarily lodged in temporary headquarters and filed in where the manufacturing base depends. Corporate income tax is also payable or reimbursable when settlement also allotted according to the rate at which has its headquarters and where there is the manufacturing base depends.
The hierarchy, management, use of revenues are made according to the provisions of the law on the State budget.
5. extra accounting unit in the whole industry accounting business income in addition to the main business activity tax in the central cities, where production and business activities.
E INCOME TAX And BUSINESS INCOME TAX FROM The TRANSFER Of CAPITAL, Transfer Of SECURITIES 1. 1.1 filing in income. Income from capital transfer of business as income from the transfer of a part or the whole of the capital of the enterprises have invested for one or more organizations and individuals (including the case of selling the whole business).
1.2. Income from stock transfer of business as income from the transfer of a part or the whole of the stock business has involved stock investing for one or more other individual organization.
Income from stock transfer include: transfer of stocks, bonds, mutual fund certificates and other securities as specified.
1.3. Business income from the transfer of capital, transfer of securities made statements, the enterprise income tax according to the instructions in Section E of this circular.
2. tax base 2.1. Tax: income tax income from capital transfer be identified: the income tax transfer Price =-the purchase price of the stake transfer-transfer costs of which:-Transfer Price is defined as the total value of the fact that the parties to the transfer are obtained according to the contract of assignment.
The case of the capital transfer payment provisions in the form of installment, deferred, the turnover of the contract of assignment does not include deferred interest, installment interest rate according to the time limit stipulated in the contract.
Transfer case not stipulated payment price or tax authorities have a basis to determine the rates of payment not appropriated according to the market price, the tax authorities have the right to examine and determine the transfer price. The fixed base transfer prices based on the materials of the investigation of the tax authorities or the base price of the capital transfer in other cases at the same time, the same economic organizations or similar transfer contracts.
-The purchase price of the portion of capital transfer is determined for each case as follows: + If equity transfer are established businesses is worth the stake at the time. The value shall be determined on the basis of accounts, invoices, accounting of the Organization at the time of capital transfer capital contribution and be parties to business or join the business cooperation contract confirmation.
+ If the stake by buying back the stake is worth the purchase price at the time of purchase. The purchase price was determined based on the contract to buy back shares, the payment voucher.
The case of accounting business in foreign currencies (already approved by the Ministry of Finance) has a capital transfer in foreign currency, the transfer price and the purchase price of the portion of capital transfer is determined by the Council of the Exchange; The case of accounting business in Vietnam have equity transfer in foreign currency, the transfer price shall be determined by the Council of Vietnam according to the exchange rate at the time of the transfer and the purchase price of the portion of capital transfer is determined by the Council of Vietnam according to the exchange rate at the time of capital contribution or buy back shares.
-The cost of the transfer is the actual expenses directly related to the assignment, have the vouchers, invoices. Case of transfer costs incurred abroad, the original document must be a certified agency or independent audit of water have cost confirmation and vouchers must be translated into Vietnamese (certified by the authorized representative).
Transfer costs include: costs to make the legal procedures necessary for the assignee; the fees and charges payable upon assignment; the transaction costs, negotiation, Contracting and other costs have since demonstrated.
For example, A 400 billion business consisting of 320 billion worth of factories and 80 billion in cash to establish joint-venture enterprises produce toilet paper then Enterprise A transfer of shares listed above for the enterprise B for 550 billion. Equity of A business at the time of the transfer on the bookkeeping is 400 billion, costs related to the transfer of capital of 70 billion. The income tax revenue from the transfer of capital in this case is 80 billion (550-400-70).
b the income tax calculation) from transfer of securities during the period determined by the stock sale price minus (-) the purchase price of the stock transfer, minus (-) the costs related to the transfer.
-The selling price of securities are determined as follows: + for securities and securities of unlisted public company but perform registration of transactions in the securities trading center, the stock price is the actual price to sell securities (is the price match orders or price agreement) under the notice of the securities securities trading center.
+ For the securities of companies not in the above mentioned cases, the stock price is the price indicated on the transfer of the contract of assignment.
-The purchase price of the securities is determined as follows: + for securities and securities of unlisted public company but perform registration of transactions in the securities trading center, the purchase price is the actual price of securities bought securities (is the price match orders or price agreement) under the notice of the securities securities trading center.
+ Securities bought through the stock purchase price auction is the price indicated on the notice of the results of the auction hit shares of organizations make stock and paper auction paid.
+ Securities not in the above case: stock purchase price is recorded on the transfer price of the contract of assignment.
-The cost of the transfer is the actual expenses directly related to the assignment, have the vouchers, invoices.
Transfer costs include: costs to make the legal procedures necessary for the assignee; The fees and charges payable upon assignment; Depository fees under the provisions of the State Securities Committee and stock company th; Stock trustee fees based on evidence from the currency of the beneficiary trust; The transaction costs, negotiation, Contracting and other costs have since demonstrated.
2.2. the enterprise income tax rate:

The enterprise income tax rates for income from the transfer of capital, transfer of securities is 25%.
Determine the number of corporate income tax payable: Tax payable = taxable income x tax rate tax 3. Declaration and payment 3.1. For business Vietnam and foreign enterprises transfer capital, transfer of securities.
Business income from the transfer of capital, transfer of securities, the income is determined to be earnings and declare on taxable income when calculating the corporate income tax.
3.2. for foreign enterprises, foreign organizations produce business in Vietnam not under the investment law, business capital transferability.
The Organization, the individual assignee which is responsible for identifying, enumerate, deducted and remitted foreign organizations instead of corporate income tax payable.
Tax return filing deadline is the 10th day since the Agency has the authority to transfer capital, or from the date of the transfer agreement which party in capital transfer for the case not to transfer capital.
Tax records for income from transfer of capital:-corporate income tax on the transfer of capital (according to the model No. TNDN 08/attached to this circular);
-A copy of the contract of assignment. Transfer case in a foreign language must be translated into Vietnamese mainly content: party assignment; the party receiving the transfer; the transfer time;  transfer content; rights and obligations of each party; the value of the contract; the time limit, the method, the currency of payment.
-A copy of the decision to transfer the capital of the competent authority (if any);
-Certified copy of capital;
-Certificate from the root of the expenses.
Case of need for additional records, tax authorities have to notify the Organization, individuals receive capital transfers in the receipt for the direct receipt of case, within three working days from the date of receiving the profile through the mail or through electronic transactions.
Location: tax filing at tax authorities where the business of the Organization, the individual transfer of foreign registered capital tax.
Tax term: together with the time limit for filing the tax return.
Section G IDENTIFY INCOME TAX And BUSINESS INCOME TAX FROM PROPERTY TRANSFER INCOME I. In FILING 1. Income from transfer of property including incomes from the transfer of land use right or land rent right, assign, sublease of property trading business under the provisions of the law of the land regardless of whether or not there are infrastructures, buildings attached to land.
Income from transfer of property includes the following forms:-income from transfer of land use rights; the transfer of land rent right; rent back ground of the real estate business.
-Income from transfer of land use rights; the transfer of land rent right; rent back ground of the real estate business tied to property on the ground, including: + housing;
+ Infrastructure;
+ Architectural works on land;
+ Other properties associated with land cover the property is agricultural, forestry, fishery (crop, livestock);
-Income from the transfer of ownership or the right to use accommodation. Income from lease back the land of the real estate business does not include the business case just rental homes, infrastructure, architectural works on land.
2. Business income from transfer of property made statements, the enterprise income tax according to the instructions in Section G of this circular.
II. the TAX BASE of tax base income from real estate transfer tax and income tax.
Income tax calculation (=) taxable income subtract (-) the losses of property transfer activities of the previous year (if available).
1. taxable income.
Taxable income from transfer of property is determined by the revenue obtained from the real property transfer operations except the price of real estate and the expenses are deducted transfer activities related to real estate.
1.1. The revenue from real estate transfer activity.
a) revenue from property transfer operations are determined by the actual transfer price real estate (including the surcharge and additional fee if applicable) at the time of the transfer of the property.
The case of the transfer of land use right price is lower than the price of the land by the provincial people's Committee, the central cities, measured by the provincial people's Committee, the city of centrally prescribed at the time of the transfer of the property.
Time of turnover tax calculation is the moment the seller to hand over the property to the buyer, regardless of whether the buyer has registered property ownership, land use, land-use rights established in the competent State bodies.
The business case is State land, land rental to implement investment projects in infrastructure, to transfer or lease, charge customer's advance followed the progress of any form, the turnover time calculated enterprise income tax is temporarily the time of collecting the money from customers.
-Business case there collect money of customers that have determined the costs corresponding to the turnover of the enterprise income tax declaration temporary business filed under revenue expenses.
-Business case there collect money of customers that have not yet identified the costs corresponding to the turnover of the businesses declare interim business income tax according to the rate of 2% on the turnover obtained money and this revenue is not included in the sales tax business income in the year.
The previous business year 2009 were collecting the money of the client according to the progress of the work but not yet declared corporate income tax, the amount obtained by the customer must declare in 2009 to determine the income tax amount temporarily paid business according to the principles stated above.
When transferring property, settlement business enterprise income tax return must be filed. The case of corporate income tax was temporarily lower the corporate income tax payable, the business must file the full deficit in the State budget. The case of corporate income tax was temporarily larger tax, the corporate tax surplus of corporate income tax payable of the next period or refundable tax has been overpaid.
b) turnover for calculation of taxable income in some cases are defined as follows:-the business case is State land lease revenues land lease annually then this business lease back land there or not yet available infrastructures and architectural works on land, the turnover for calculation of taxable income is the amount paid to each rental party States under the lease. The event lessees paid rent in advance for many years, the turnover for calculation of taxable income is allocated for years paid in advance. 
-The case of credit institutions receive the value soil use right secured loan to replace the implementation obligations are guaranteed if there is transfer of right to use land as collateral secured loan, the turnover for calculation of taxable income is the transfer of land use rights by the parties to the agreement.
-The case of the transfer of land use right is property levy ensures enforcement of the judgment, the turnover for calculation of taxable income is the transfer of land use rights by the parties to the agreement or the equivalent price valuation determined by the Council.
The determination of the revenue for the cases stated in b must guarantee the principles outlined in detail a this point.
1.2. property transfer costs: a) the principle of determining charges:-expenses to be subtracted to determine the taxable income of the activity transfer of property in the tax period should correspond to the turnover for calculation of taxable income.
-Investment project case complete each part and gradually transfer according to the schedule, the general expenses used for the project, the costs of direct use for the finished project is allocated according to the transfer of land m2 to determine taxable income of land transfer; includes: costs of internal roads; the green campus; the cost of investing in the construction of drainage system; transformer stations; costs of property claims on land; costs of compensation, resettlement assistance and costs implementation of compensation, resettlement assistance, have not been deducted from the amount of use of land or land rent payable to the budget; land use the money to pay the State budget and the other on land investment costs related to the transfer of land use right or land rent right. The allocation of costs made according to the following formula: cost allocation for land transfer was = the total cost of infrastructure investment x land was the transfer Of land was assigned to do the project (except land used for public purposes under the rules of the law of the land).


The case of a part of the project area are not transferable use in other business activities, the general expenses mentioned above are also allocated to both parts of this area for monitoring, accounting, income tax declaration for business with other business activities.

Business case investment in infrastructure construction lasted from 5 years to 1 year on and just settlement infrastructure value when the entire work is complete then when General real estate transfer costs for the land have been businesses, transferring the allocation of the cost of infrastructure investments actually incurred according to the the rate of land transfer was according to the above formula. After completing the construction, the enterprise was adjusted the costs of infrastructure investment temporarily allocated for the area transferred power to match the total value of infrastructure. Case when adjustments arise surplus compared with the incomes from the transfer of real property must be filed with the corporate tax surplus tax of the next tax period or be reimbursed according to the applicable regulations; If the amount of tax already paid enough, the enterprise is responsible for the missing tax fully under the rules.
b) transfer fee real estate be deducted include:-Reviews of capital transfer of land is defined consistent with the origin of land use, specifically as follows: + for land the State had allocated money to use land for land rent, the price of which is the amount of land use, land rental amounts actually filed the State budget;
+ For land use of the Organization, other individuals shall be based on the contract and paid vouchers upon receipt of land use right or land rent right; the absence of contracts and legal evidence of paying the price of capital is calculated according to the reviews by the provincial people's Committee, the city of centrally prescribed at the time of the business the assignee of the property.
+ For land of origin by which the price of capital is the value of land use right or land rent, according to the report on property valuations when raising capital;
Case reviews of capital according to the minutes, which is higher than the market price at the time of capital contribution, the tax authorities based on the land's market price at the time, which is to redefine the land prices when determining taxable income.
+ Change business case works land grab by the State, the cost prices shall be determined according to the value of works, except to follow the Agency's own rules state authorities.
+ Auction in case of winning auctions of land use right or land rent right;
+ For land of business is derived by inheritance under civil law; due to be given, courtesy, gifts that do not determine the price which shall determine the rates of soil types by the provincial people's Committee, the central cities of decision Table based on framing the soils due to government regulations at the time of the inheritance, presentation, donation,.
The case of inherited business, presentation, donation, prior to 1994, the cost prices shall be determined according to the price of the soils by the provincial people's Committee, the central city in the 1994 decision base on the table framing the soils stipulated in Decree No. 87/CP dated 17 August 1994 from the Government.
+ For land secured loan mortgage, the land is property levy to ensure enforcement of the judgement, the price of land capital is determined depending on each specific case according to the instructions in the above mentioned points.
-Compensation for damages on the ground.
-Compensation for damage on the United States.
-Costs of compensation, resettlement assistance and costs implementation of compensation, resettlement, assistance under the provisions of the law.
The expenses for compensation, compensation, resettlement assistance and costs implementation of compensation, resettlement assistance mentioned above if no invoices are created lists specify: name; the address of the recipient; the compensation amount, support; the signature of the person receiving the money and the Government has land place is compensated, support confirmed in accordance with the provisions of the law on compensation, resettlement and assistance when the State revoked the land.
-The types of fees under the provisions of the law relating to the grant of right to use land.
-Land improvement costs, leveling.
-The cost of investing in the construction of infrastructure such as roads, electricity, water supply, sewerage, telecommunications ... — the value of infrastructure, architectural works on land.
-Other expenses related to the transferred property.
The business case has business activities in many different industries to private accounting expenses. No separate accounting case is the cost of each operation, the joint costs be allocated according to the ratio between the revenue from real estate transfer compared to total sales of the business.
Don't count on real estate transfer costs the expenses have been paid or payment by other sources of capital.
2. the enterprise income tax from property transfer is 25%.
3. Determine the number of corporate income tax payable: corporate income tax amount in the tax period for the property transfer activity by tax income from property transfer operations (x) with a 25% tax.
Income from transfer of property must specify private to declare tax. Do not apply the preferential tax rates; tax, tax reduction according to the instructions in section H of this circular for income from property transfer operations. Active transfer case in property loss, the losses are not compensated with income from production and business operations and other income that was transmitted to the taxable income from the property transfer operations of the following year (if available). Transfer time maximum hole no more than 5 consecutive years, since the year following the year incurred losses.
III. DECLARATION, TAX, TAX.
1. filing business tax, enterprise income tax for income from transfer of property to the local tax authorities where the property assignment.
Tax, tax records, tax documents from transfer of property incurred locally where the transfer of property is the base where tax procedures is headquartered.
2. For business does not arise frequently property transfer operations.
Businesses do not arise often property transfer operations made provisional enterprise income tax calculated at once arises the conveyance of real property.
Profile of enterprise income tax according to each assignment is property tax income from transfer of property according to the model No. TNDN 9, attached to this circular.
Based on the profile of enterprise income tax from property transfer operations, tax authorities noted the tax according to tax records or adjust tax and announcements sent directly to taxpayers know within 3 working days from the date of the profile.
End of year tax when establishing a business income tax which is a private settlement of income tax on the transfer of real estate. Tax case was filed under announcements when the certification procedures of land use is lower than the tax declaration according to corporate income tax, the business must file the full deficit in the State budget. The case of the tax already paid is greater than tax according to the tax declaration is minus (-) surplus on corporate income tax number, there is a lack of other business activities or are minus (-) on enterprise income tax payable of the next period. Active transfer case in property loss, the business must follow and be transmitted to the taxable income from the transfer of property the following year as a rule.
3. For business often arises in property transfer operations.
Business arising frequently operate real estate transfer tax return made, tax, tax according to the instructions in circular No 60/2007/TT-BTC dated 14/6/2007 of the Ministry of finance.
Business case arises frequently operate real estate transfer tax proposal as the times arise then as business tax does not arise frequently property transfer operations.
End of year tax calculation procedure business enterprise income tax for the whole business activities in real estate has subtracted according to the declarations of each interim Declaration and submit business income tax according to you. Tax case has temporarily paid in the year is lower than the tax declaration according to corporate income tax, the business must file the full deficit in the State budget. Tax case has temporarily larger tax according to the tax declaration is minus (-) surplus on corporate income tax amount payable of the next period. Active transfer case property loss shall be transmitted to the taxable income from the transfer of property the following year as a rule.
4. Business Enterprise income tax declaration for property transfer operations according to the No. TNDN 09/declarations attached to this circular. Corporate income taxes temporarily from the customer's advance amount currency lodging tax schedule in the tax authority where the property transferred and is declared in part II No. TNDN 09/declarations. When transferring property, to business formal-settlement of enterprise income tax for the property transfer operations and Declaration on the part I no. TNDN 09/declarations.

5. where credit institutions get the property values are property secured loan to replace for the implementation of the obligation secured, the credit institutions when the transfer of property must declare tax income from transfer of property transfers to the State budget. The case of auctioning property is property secured loan, then proceeds to make payments according to the provisions of the Government about loan guarantees of credit institutions and tax declaration according to regulation. After the payment on the remaining amount, charged to the business organization has a mortgage of real property to secure the loan. Credit institutions or organizations that are credit institutions authorized to auction the property declaring, the income tax deducted from transfer of property filed into State budget according to the name, address, tax code, invoice .... On the certificate from the clearly declared, rather tax on sale of property secured loan.
6. where the judgment enforcement agency real estate auction is guaranteed asset execution then proceeds to follow the provisions in the Decree of the Government levy, auctions of land use to ensure the enforcement of the judgment. The organization is authorized to auction property taken declaring the income tax deducted from transfer of property filed into State budget according to the name, address, tax code, invoice .... On the certificate from the clearly declared, instead of selling the property tax warrant execution.
Part H The ENTERPRISE INCOME TAX INCENTIVE I. CONDITIONS, Principles That APPLY ENTERPRISE INCOME TAX INCENTIVES 1. Conditions apply enterprise income tax incentives: incentives on corporate income tax is only applicable for business accounting regimes, invoices, vouchers and registration regulations, the enterprise income tax according to the Declaration.
2. apply principles of enterprise income tax incentive 2.1. In the time being corporate income tax incentives if the business made many of production activity, the business, the business must own accounting of income from production and business operations to enjoy enterprise income tax incentives (including preferential tax rates or tax reduction exemption).
Cases in the tax period is not a separate accounting business income from business activities entitled to tax incentives and income from production and business operations do not enjoy the tax incentives the income of the business activity tax incentives as determined by (=) of the taxable income of the business activities (not included in other income) (x) with percentage (%) of the revenue production and business activity tax incentives compared to total sales of the business in the tax period.
2.2. established business from investment projects enjoy preferential corporate income tax is the business registration business business first, except in the following cases: a) established businesses in cases of split, split, merged, amalgamated under the provisions of the law;
b) established businesses do business forms conversion, conversion, unless otherwise assigned, lease, lease of State enterprises;
c) private enterprise, limited liability company, a member of the newly established that business owner is the individual business households and owners have no change of category before.
d) private enterprises, partnerships, limited liability companies or newly formed cooperatives to which the representative under the law (except where the legal representative is not a member raising capital), Partnership members or people who have the highest contribution in capital has been involved in active trading, as the legal representative Partnership members, or who has the highest capital in enterprises that are active or have been dissolved but not yet 12 months from the time of the dissolution of the old businesses to establish new businesses.
The investment project is a collection of suggestions put medium and long term capital to conduct investment activities under the provisions of the law on investment.
2.3. In the same tax period if there is a clause in an income tax corporate income tax incentives and tax exemption period under many different circumstances, the automatic selection of an enterprise in the case of enterprise income tax incentives that benefit most.
2.4. in the period of enterprise income tax incentive, if in the tax year that business does not meet one of the conditions for tax incentives specified in this circular, the businesses do not enjoy preferential treatment in the tax year that are corporate income tax rate of 25%.
2.5. in case the tax period the enterprise has just had business activities enjoy tax incentives recently has business operations do not enjoy tax incentives to private accounting income from business activities entitled to tax incentives and business activities were not tax incentives to private tax declaration.
Business cases are entitled to preferential tax loss, operations do not enjoy preferential tax (except for property transfer operations) revenue (or vice versa) then the clearing business into the taxable income of the business activities by enterprises themselves income options. Income remaining after offset applied tax rate the corporate income tax rate of the remaining business activities income.
2.6. The enterprise income tax preferences do not apply to: a) other earnings specified in section V of part C of this circular.
b) income from the activity search, exploration, oil and gas extraction and other scarce resources.
c) income from the business of gambling, betting under the provisions of the law.
d) income from mining operations.
2.7. enterprises established business type conversion, convert, split, split, merge, merge is responsible for the repayment of taxes, fines on enterprise income tax of enterprises being converted, Division, separation, merger, and was succeeded the preferential enterprise income tax for the remaining time if continue to meet the conditions for tax incentives business income.
2.8. enterprises in time are enjoying preferential tax, enterprise income tax according to the regulation, the competent authorities check, inspection findings increase the corporate income tax of the tax exemption period, the enterprises are entitled to tax exemption and reduction of enterprise income tax according to the regulations. Depending on the error of the business, the competent authorities check, inspectors applied the sanctions violate the law on taxation according to the rules.
-Businesses are in tax, enterprise income tax reduction, the competent authorities check, tax inspectors discovered check of corporate income tax exemption, tax rebate prescribed smaller than the unit itself, the Declaration only business are tax, enterprise income tax according to the corporate income tax by check , inspectors discovered. Depending on the error of the business, the competent authorities check, inspectors applied the sanctions violate the law on taxation according to the rules.
II. PREFERENTIAL TAX RATE 1. Tariff 10% within a period of fifteen years (15 years) apply to: 1.1. -Established business from investment projects in geographical socio-economic conditions particularly difficult provisions of the appendix attached to Decree No. 124/2008/ND-CP on December 11, 2008 by the Government.
1.2. establishment of new business from the investment projects in economic, high-tech zones are established by decision of the Prime Minister;
1.3. establishment of new business from the investment projects in the fields of high-technology as prescribed by law; scientific research and technological development;
-Development of water plants, power plants, water supply and drainage system; bridges, roads, railways; airports, seaports, river ports; the airport, the train station and the infrastructure work is particularly important because the Prime decisions;
-Manufacture of software products.
2. establishment of new business from the investment projects in the areas specified in point 1.3 paragraph 1 of this Section in the types of large scale project, high tech or special needs new investment attraction, the time to apply tariff of 10% can be extended but total time 10% of the tax not exceeding 30 years by decision of the Prime radical According to the recommendation of the Minister of finance.
3. Tariff of 10% throughout the period of activity for the business income from the activity in the field of education, vocational training, health, sports, culture and the environment (hereinafter referred to as the field of socialization).
A detailed list of activities in the area of socialization is done according to the list specified by the Prime Minister.
4. Tariff of 20% in the ten year period (10 years) apply to new business from investment projects in geographical socio-economic difficulties defined in the appendix attached to Decree No. 124/2008/ND-CP on December 11, 2008 by the Government.
5. Tariff of 20% for the duration of the activity applied for agricultural service cooperatives and the people's credit funds.
For agricultural service cooperatives, people's credit fund established at the geographical socio-economic conditions particularly difficult provisions of the appendix attached to Decree No. 124/2008/ND-CP on December 11, 2008 by the Government after the expiry of the tax 10% specified in point 1.1 paragraph 1 of this Section, then move on to apply the tax rate 20%.
6. The time the tax incentives provided for in this section are calculated from the first year of revenue from business activities entitled to tax incentives.
7. Out of time apply preferential tax rates at point 1, point 2, point 4 of this Section, the business moved to apply a tariff of 25%.
III. TAX INCENTIVES, TAX RELIEF 1. Tax free 4 years, 50% reduction of the payable tax in subsequent years: 9

1.1. establishment of new business from the investment projects in geographical socio-economic conditions particularly difficult provisions of the appendix attached to Decree No. 124/2008/ND-CP on December 11, 2008 by the Government. 
1.2. establishment of new business from the investment projects in economic, high-tech zones are established by decision of the Prime Minister;
1.3. establishment of new business from the investment projects in the fields of high-technology as prescribed by law; scientific research and technological development;
-Development of water plants, hydropower, water supply and drainage system; bridges, roads, railways; airports, seaports, river ports; the airport, the train station and the infrastructure work is particularly important because the Prime decisions;
-Manufacture of software products.
1.4. new established businesses in the field of socializing done at geographical socio-economic conditions are difficult or particularly difficult provisions of the appendix attached to Decree No. 124/2008/ND-CP on December 11, 2008 by the Government.
2. Tax free 4 years, 50% reduction of the payable tax in the next five years for the establishment of new businesses in the field of socializing done in not list geographical socio-economic conditions are difficult or particularly difficult provisions of the appendix attached to Decree No. 124/2008/ND-CP on December 11, 2008 by the Government.
3.2 year tax exemption and reduction of 50% of the tax in the next four years for newly established businesses from investment projects in geographical socio-economic difficulties defined in the appendix attached to Decree No. 124/2008/ND-CP on December 11, 2008 by the Government.
4. Time of tax exemption and reduction prescribed in this Item is calculated from the first year of business taxable income from the investment projects that enjoy tax incentives; The business case does not have taxable income in the first three years, since the first year of revenue from investment projects, the tax exemption periods are calculated from the fourth year.
For example: in 2009, A newly established business from investment projects produced software products, if A business has of 2009 taxable income from product production project translation software, the tax exemption period is counted from the year 2009. The case of the project to produce software products of A business incurred revenue from 2009 to 2012, A business still not have taxable income, the tax exemption period is counted from the year 2012. 
5. In determining tax exemption consistent with tax period. The beginning of the tax calculation, tax breaks continuity since the first tax period starting business taxable income (before subtracting the loss amounts to the previous tax period). The case, the first tax period the enterprise has taxable income, but the time of operation, business goods, services under 12 months the business has the right to register with the tax authorities tax calculator, tax reduction now that the first tax period or from the next tax period. Business case time registration tax exemptions on the next tax period must then determine the tax of the tax period was first to file in the State budget according to the regulations. States tax guide in point 3 of part B does not apply to determine the tax incentives, tax relief under the provisions of this point.
IV. OTHER TAX CASES 1. Business activity in the manufacturing sector, construction, transportation be reduced enterprise income tax to be paid corresponds to the actual amount spent more for female workers in a 2.10 point guide section IV Part C of this circular if the private accounting.
The business units, the Agency office in the Corporation does business directly then no tax relief under this point.
2. The business of employers is the minorities be reduced corporate income tax to be paid corresponds to the actual amount spent more for labor is the minority instruction in details b section IV part C 2.10 points to this circular if the private accounting.
V. PROCEDURE for IMPLEMENTING the ENTERPRISE INCOME TAX INCENTIVES the business determine the conditions for tax incentives, preferential tax rates, tax, tax relief, the number of holes is minus (-) on the income tax calculation to self declaration and tax with the tax authorities.
Tax authorities when inspection, the inspection for the enterprises must check the condition of enjoying preferential tax, corporate income tax exemption, tax reduction, the loss amounts to be deducted from taxable income in accordance with the real conditions that business meet. The business case does not guarantee the conditions to apply tax incentives and tax, tax breaks, the tax authorities tax collection processing and sanctioning administrative violations of tax under the regulations.
Section I IMPLEMENTATION 1. This circular has the effect after 15 days from the date the quote and apply for the tax period from 2009 onwards.
Enterprises apply a fiscal year other than the calendar year which do not enjoy enterprise income tax incentives shall apply enterprise income tax rate of 25% from period 2009.  
2. enterprises are enjoying the preferential enterprise income tax (including preferential tax rates, tax, tax relief) as defined in the legal text of the corporate income tax or investment license or certificate of investment incentive granted shall continue to be entitled to the preferential rate for the remaining time. The case of preferential corporate income tax including tax incentives and tax exemption period is lower than the level of incentives under the provisions of this circular shall apply for tax incentives under the provisions of this circular for the time remaining from the period of 2009.
The determination of the time left to enjoy tax incentives be continuity since the implementation of preferential rules in the legal text of the corporate income tax or investment license or certificate of investment incentives granted.
Remaining time period by the number of years the enterprises also enjoy tax incentives (tax incentives, tax, tax breaks) under the guidance of this circular minus (-) to the number of years the business has enjoyed tax incentives (tax incentives, tax, tax breaks) according to the legal text before corporate income tax or investment or license investment incentive certificates granted to the end of 2008. Determining the remaining period outlined above must ensure principles: – through the end of the 2008 tax period, business has run out of time to enjoy preferential tax rates under the legal text before corporate income tax or investment license or certificate of investment incentive granted shall not be transferred to apply tax incentives ( the tax incentives, tax, tax breaks) for the remaining period of time according to the instructions in this circular.
-The remainder of the 2008 tax period, enterprises are in time to enjoy tax incentives (tax incentives, tax, tax breaks) according to the legal text before corporate income tax or investment license or certificate of investment incentive granted shall continue to enjoy the number of years is the tax and tariff incentives , tax, tax breaks for the remainder under the guidance of this circular.
-The remainder of the 2008 tax period, businesses are enjoying the tax incentives, but just ran out of time to be tax free under the legal text before corporate income tax or investment license or certificate of investment incentives granted are not entitled to tax that only affected the whole of the year the tax reduction under the guidance of this circular , continue to enjoy in the tax and tariff incentives for remaining time according to the instructions in this circular.
-The remainder of the 2008 tax period, businesses are enjoying preferential tax rates, tax reductions are in time according to the legal text before corporate income tax or investment license or certificate of investment incentives were granted, the number of years remaining tax reduction equal to the number of years the tax reduction under the guidance of this circular minus (-) number of years in business has fallen tax to the end of the 2008 tax period, continue to enjoy in the tax and tariff incentives for remaining time according to the instructions in this circular. 
-The remainder of the tax period in 2008, the business has run out of time for tax exemption under the legal text before corporate income tax or investment license or certificate of investment incentive granted shall not enjoy tax incentives (tax incentives , tax, tax breaks) under the guidance of this circular.
3. enterprises are enjoying tax, enterprise income tax according to the provisions in the legal text before corporate income tax or investment license or certificate of investment incentives granted but did not enjoy preferential tax rates shall continue to enjoy tax exemption period tax reduction for the remaining time, from 2009 tax period are transferred to the tax of 25%.
4. in an enterprise enjoys tax exemption period as defined in the legal text before corporate income tax or investment license or certificate of investment incentives granted that the remainder of the tax period in 2008 if: 4.1. Yet the sales tax, the tax reduction is calculated from the first year of business taxable income; the case has no taxable income in the first three years since the first year the sales tax, the tax reduction is calculated from the fourth year.
4.2. Had revenues but not sufficient for 3 years, since the sales tax, the tax reduction is calculated from the first year of taxable income; the case has no taxable income in the first three years since the first year the sales tax, the tax reduction is calculated from the fourth year, in particular as follows:

 Business for the first tax period from 2007 onwards and had revenue of the tax exemption period is counted from the first year's taxable income. The remainder of the 2009 case that has taxable income, the tax exemption period is counted from the year 2010.
4.3. There were sales from 3 years or more, the tax reduction is calculated from tax year 2009, namely: business for the first tax period before 2007 have had turnovers but not have taxable income and does not account for the time tax exemptions then tax exemption period is calculated from the tax period in 2009.
5. enterprises that operate in the field of socialized before 1/1/2009 which are applied tax rate higher than 10% shall be transferred to the tax of 10% for this operation since 1/1/2009.
6. active business from 2009 have investment projects in the construction of new production lines, expansion, technological innovation, improve the ecological environment, enhance production capacity, the income from this investment project will not enjoy enterprise income tax incentives. Investment projects of 2009 are enjoying the preferential enterprise income tax (as an investment incentive extension), then continue to enjoy preferential treatment for the remaining time and the increased income of the investment projects are expanded tax 28% are transferred to the tax of 25%.
Business for investment projects to expand production on December 31, 2008 are incomplete construction and in 2009 completed goes into production, the business shall continue to enjoy the time corporate income tax exemptions for the extra income from the investment project expansion brought under Circular No. 134/2007/TT-BTC; part of the increase in income of the project the tax 25% and time corporate income tax exemptions for income increase from 2009 projects go into production, business.
Business must be reported to the tax authorities the project to expand production and are investing to build unfinished when file a corporate income tax of the tax period in 2008.
7. Business has been granted investment licenses, business registration certificate, certificate of investment before the Socialist Republic of Vietnam officially became a member of the World Trade Organization (April 11, 2007) that have income from business activities (excluding textile activities , may) are in time to enjoy enterprise income tax incentives due to meet conditions on export ratios as stipulated in the law on foreign investment in Vietnam, to encourage domestic investment, enterprise income tax shall continue to enjoy the preferential enterprise income tax according to the provisions in the text of this law but time perks not too in 2011.
8. This circular replaces:-circular No. 134/2007/TT-BTC dated 23/11/2007 of the Ministry of Finance shall guide the implementation of Decree No. 24/2007/ND-CP dated 14/2/2007 of the Government detailing the implementation of the law on enterprise income tax.
-Corporate income tax for business enterprise income tax from the transfer of land use right or land rent right model No. TNDN/02 (attached to circular No 60/2007/TT-BTC).
9. Removal of content guidance on enterprise income tax by the Finance Ministry and other departments issued does not conform with guidance in this circular.
10. The resolution of the existence of tax, tax, tax reduction, exemption and handle breach the law on corporate income tax for the previous tax period, 2009 follow the corresponding instructions on rules for enterprise income tax enacted before the period of 2009.
11. The case of the Socialist Republic of Vietnam have signed a participation agreement or international treaties to which international treaties or agreements which have regulation on other business income tax with the content guidelines of this circular shall follow the provisions of international treaties.
In the process, if there are difficult obstacles suggest that organizations and businesses timely reflection on the Ministry of finance to be settled promptly.