The DECREE detailing implementation of the law on Enterprise Income Tax base GOVERNMENT Government Organization Law on December 25, 2001;
Pursuant to the law on Enterprise Income Tax number 09/2003/QH11 on 17 June 2003;
According to the recommendation of the Minister of finance DECREE, chapter I SCOPE article 1 CORPORATE INCOME TAX. The Organization, individual manufacturing, trading of goods, services (referred to collectively as business establishments) must file the income of enterprise income tax according to the provisions of this Decree.
1. the production organisation, business, goods, services including: State enterprises; limited liability company; joint-stock company; partnerships; businesses have foreign capital and foreign Parties involved in business cooperation contracts under the law on foreign investment in Vietnam; foreign companies and organizations doing business in Vietnam not under the law on foreign investment in Vietnam; private business; the cooperative; the combination; the economic organization of political organization, social-political organizations, social organizations, social-professional organization, the people's armed units; agencies, business units have the Organization of production, goods, and services.
2. domestic production of personal, business, goods, services including: a) individual and group business individuals;
b) individual business households;
c) independent practitioners: doctors, lawyers, accountants, auditors, architects, painters, musicians and other independent practitioners;
d) individual rental properties such as land, buildings, vehicles, machinery, equipment, and other property types.
3. Foreign individuals had business incomes generated in Vietnam, no operations are made in Vietnam or abroad.
4. overseas companies doing business through permanent establishments in Vietnam.
Permanent base is the base business that through this facility in firms abroad make a part or the whole of its business operations in Vietnam to bring income. Permanent establishments of foreign companies mainly include the following forms: a) branch, administrative offices, factories, workshops, warehouses and delivery of goods, means of transport, mines, oil or gas, the exploration or exploitation of natural resources, or media devices used for the exploration of natural resources;
b) location construction; the construction, installation, Assembly; monitoring of construction activities, building construction, installation, Assembly;
c) basis provides the services including consultancy services through employees or other object;
d) agent for overseas companies;
DD) Vietnam representative in the case of:-has the authority to sign the contracts on overseas companies;
-Does not have the authority to sign the contracts on foreign companies but often make the delivery of goods or the provision of services in Vietnam.
In case 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.
Article 2. The object does not belong to an enterprise income tax includes households, individuals, group collaboration, agricultural production cooperatives have income from cultivation, animal husbandry, aquaculture; except households and individuals farmers produce goods in large, high income.
The enterprise income tax applicable to households, individual farmers produce goods in large, high income from cultivation, animal husbandry, aquaculture will have separate rules. Affairs, Ministry of finance, in collaboration with the Ministry of agriculture and rural development, the Ministry of fisheries and the Government issued regulations on the business income tax applicable to the objects.
Chapter II the TAX BASES and TAX RATES article 3. Tax base is taxable income in the tax period and the tax rate of corporate income tax-calculation period is determined according to the calendar year or fiscal year.
Article 4. The turnover for calculation of taxable income shall be determined as follows: 1. Turnover for calculation of taxable income is the full sales, service provision, including subsidies, surcharges, additional base business entitled, irrespective of whether the money has earned the money.
The turnover for calculation of taxable income sales of value-added tax under method of tax deductions is revenue without value-added tax. The turnover for calculation of taxable income sales of value-added tax under method directly on the sales value including value added tax.
2. when determining the turnover for calculation of taxable income sales of goods and provision of services is the time of the transfer of ownership of the goods, services or time of completion billing sales, provision of services. 
3. Turnover for calculation of taxable income in some cases are specified as follows: a) the turnover for calculation of taxable income with respect to the goods sold under the installment method is determined according to the sale price of the goods paid once, not including deferred interest;
b) turnover for calculation of taxable income for goods or services used to Exchange, presentation, donation or internal consumption is determined according to the sale price of the product, goods, services of the same type or equivalent at the time of barter, presentation, donation or internal consumption;
c) turnover for calculation of taxable income for commodity is fabrication activities proceeds activities including wages, fuel, power, extra material and other costs for the processing of goods;
d) turnover for calculation of taxable income 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 or determined by the paid once.
The Ministry of finance to specific instructions how to define revenue paying rent in advance for several years to determine the taxable income by type of business regulation at this point;
DD) turnover for calculation of taxable income for credit operations is the loan interest receivable arising in the tax period;
e) turnover for calculation of taxable income in some cases by the Ministry of finance regulations.
Article 5. Reasonable expenses to be deducted for the calculation of taxable income shall include: 1. Depreciation of fixed assets used for production operations, business, goods, services. The level of depreciation of fixed assets are determined based on the value of fixed assets and depreciation periods. Production facilities, business, goods, services of the high economic efficiency is fast depreciation but must not exceed 2 times the level of depreciation according to the mode to quickly innovate technology.
The Ministry of finance determines the standard of fixed assets, depreciation rates, time and quick depreciation prescribed in this paragraph.
2. Costs of raw materials, materials, fuels, energy, real goods used in production, trading goods, services related to revenue, taxable income in the period was calculated according to consumption, the actual export price warehouse due to business establishments identified and held responsible before the law.

Businesses buy products made of rattan, bamboo, sedge, coconut palm, of the farmers directly make, crafts fine art of the artisan not business; soil, rock, sand and gravel of the peoples exploited; scrap of direct currency picked up and a number of non-personal service business, without invoices and vouchers were created table as specified by the Ministry of Finance on the basis of evidence from the payment of the proposed sale, provision of services. Director of business establishments by browsing lists must be responsible before the law for the accuracy, truthfulness of the statements.
3. Wages, remuneration and allowances paid to employees in accordance with Labor Laws, the mid-shift meal money, quantified: a) wages, remuneration and allowances paid to laborers in the State enterprises be counted on more affordable under the current regime;
b) wages, remuneration and allowances paid to laborers in other business establishments was calculated in the cost according to the employment contract;
c) costs mid-shift for workers is calculated on a reasonable cost must not exceed the minimum wage prescribed by the State for State officials;
d) quantitative food Money to pay for workers employed in some special lines under the regime of State regulation.
4. The cost of scientific research, technology; initiative, innovation; of health; labor training according to the prescribed regimes; funding for education.
5. the costs of services purchased from outside: electricity, water, telephone, repair of fixed assets; rentals of fixed assets; audit; legal services; the design, establishment and protection of trademarks; property insurance; pay money to use the technical documentation; the patent; technology license not in fixed assets, technical services and other services purchased from outside.
6. expenses: a) expenses for female laborers, includes:-expenses of training for female sisters employees, if the old career no longer appropriate to switch to other occupations according to the development plan of the business establishment.
This additional expenses including: tuition fees (if any) + salary disparity ranks (100% guaranteed salary for people going to school).
-The cost of salaries and allowances (if any) for teachers in kindergartens, kindergarten due to organizational and business management. The number of teachers is determined according to the norm due to the system of education and training provisions;
-Health Organization cost more once a year as professional consultations, chronic or gynecological women employees;
-Fostering for female laborers after childbirth. Spending no more than 300,000 VND Vietnam business establishments in the city, the town, the town and not too 500,000 Dong Vietnam business establishments closed on geographical list B list C of the appendix attached to this Decree to help parents overcome the difficult part due to childbirth;
-During lactation, if objective reasons women workers breastfeeding breaks not according to the prescribed regimes that stayed to work for the business then this time female workers be paid overtime allowance under the regime.
For active business establishments manufacturing, construction, transport, using many of the women, if the accounting, tracking the actual private for women workers be reduced corporate income tax under article 45 of this Decree.
b) genus of labor protection according to the provisions of the labor code;
Some business establishments prescribed employees have to wear uniforms at work, the costs of buying costumes are calculated into reasonable expenses.
c) Spend to protect business establishments; genus diem;
d) social insurance fund filed; health insurance are the responsibility of the business base of employers; Union expenditure; support for the activities of the Communist Party, unions in business establishments; deductions form the source for superior management costs and the funds of the association according to the prescribed regimes.
7. Payment of interests on production, sales, services of credit institutions, financial institutions, economic organizations according to the actual interest rates; pay interest on the loan of objects according to the actual interest rate, but must not exceed 1.2 times the interest rate for loans by commercial banks at the time of the loan.
8. Extract reserves according to the prescribed regimes.
9. Retrenchment for laborers according to the prescribed regimes.
10. Expenses for consuming goods and services include: genus preservation, packaging, transportation, Portage, warehousing, maintenance, goods and services.
11. The cost of advertising, marketing, promotions, reception, transaction costs, brokerage commissions, conferences and other expenses directly related to manufacturing operations, business, goods, services are control must not exceed 10% of the total of the expenses from clause 1 to clause 10 of this. With regard to business activities of reasonable cost to determine the level of control is not included in the purchase value of the goods sold.
12. Taxes, charges and fees land rents payable related to manufacturing operations, business services (except enterprise income tax) including: a) export Tax, import tax;
b) special consumption tax;
c) value added Tax for business establishments, value added tax according to the direct method on value; value added tax for business establishments, value added tax according to tax deduction method in case of buying, importing goods, services for the production of goods and provision of services are not subject to value added tax; input value added tax in the case of exports of goods and services but do not qualify for deduction and reimbursement under the provisions of the value added tax law; input value added tax is not deductible by the enumerate slow compared to the prescribed time limit;
d) Taxes;
Tax resources);
e) agricultural land use tax;
g) tax;
h) the fees, the fees prescribed by law;
I) land lease.
13. The cost of business by the company management in the foreign allocation for resident establishments in Vietnam according to the proportion of resident establishments in Vietnam compared to the total turnover of overseas companies including sales of permanent establishments in the country.
Permanent establishments of foreign companies in Vietnam have not made the accounting mode, invoices, vouchers and payment according to the Declaration shall not be calculated into reasonable expenses expense management business by overseas companies allocate according to the provisions in this paragraph.
Article 6. Don't count on reasonable expenses the following: 1. Salaries, wages due to business establishments do not comply the labour contract mode under the provisions of the labour legislation, except in the case of hiring laborers work.
Wages, the wages of the private business owner, Partnership members of partnerships, households, business and personal remuneration paid to the founders, the members of the Management Board of limited liability companies, joint stock companies not directly involved in the Executive producer trading goods and services.
2. The previous deductions on the cost that does not include the genera: excerpt about major repairs of fixed assets, maintenance charge of goods and products, construction works and other advance deductions.
3. Expenditures without invoices, vouchers, invoices or vouchers.
4. Fines on administrative violations such as traffic law violations, violations of business registration mode, statistical accounting violations, violations of tax and other administrative violations.

5. expenses not related to turnover and taxable income such as expenses for capital construction investment; local support; support the unions, social organizations outside business establishments; genus charity and other expenses not related to turnover and taxable income.
6. expenses due to other funding sources, such as: coverage costs my career; genus difficult subsidies often, sudden difficulties.
Article 7. Turnover, reasonable expenses and taxable income are determined by Council of Vietnam. The case of business establishments have turnover, reasonable expenses and taxable income in foreign currency, they must convert the Vietnam according to the exchange rate by the State Bank of Vietnam announced at the time of the sales, costs incurred 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.
Article 8. The taxable income is determined including: income from production and business operations of goods, services and other income during the tax period, including income derived from production activities, trading goods, services abroad.
1. the taxable income from the active business, production of goods and services by turnover for calculation of taxable income minus (-) for reasonable expenses related to production activities, business and/or service in the tax period.
The case of business establishments receive earnings from equity contribution activities, contribute to the venture capital, economic links where there were business establishments receive equity, venture capital, economic links corporate income tax divided by the earnings are not subject to corporate income tax.
2. other taxable incomes in the tax-calculation period include: a) the disparity in purchasing, selling securities;
b) income from operations relating to industrial property rights, copyrights;
c) other income of ownership, the right to use the property;
d) incomes from the transfer of land use right or land rent right;
DD) Interest from the assignment, liquidation of assets;
e) interest rates of deposits, loans, interest on deferred sales;
g) variances due to sale of foreign currencies, interest rate on exchange rate disparity;
h) The balances of reserves according to the prescribed regimes;
I) Collecting the debts are already clear accounting books now claims to be;
k) Currency the liabilities do not identify the creditors;
l) earnings from manufacturing, trading of goods and services of those years ago missed new discovery;
m) earnings received from production activities, business, service abroad.
The case received income tax already paid abroad, business establishments shall have to determine the number of earnings before income tax in the foreign enterprise income tax. When determining the income tax year will income tax that businesses have filed outside but minus tax amount does not exceed the income tax amount calculated according to the law on corporate income Tax for earnings received.
n) the earnings related to the consumption of goods, providing services not included in the revenue, after deducting the expenses according to the regulations of the Ministry of finance to generate incomes;
o) other earnings have not been specified in detail in this article.
3. where the agreement avoiding double taxation to which the Socialist Republic of Vietnam signed the decree that method of determining taxable income for permanent basis other than the provisions of paragraph 1, paragraph 2 of this Article shall comply with the provisions of that agreement.
Article 9. Corporate income tax rate applicable to business establishments as follows: 1. the corporate income tax rate applicable to business establishments is 28%.
2. the enterprise income tax rate applicable to business establishments conducted the search, exploration and exploitation of oil and gas and other precious resources from 28% to 50%.
The Prime Minister decided on the specific tax rates consistent with production and business situation of each business establishment search, exploration and exploitation of oil and gas and other precious resources as proposed by the Minister of finance.
3. for Lottery activities, the corporate income tax with tax rate is 28%. The Ministry of finance specifies financial mechanism applicable to earnings after tax of lottery operations.
Chapter III DETERMINATION of TAXABLE INCOME and TAX REVENUE FROM the TRANSFER of LAND USE RIGHT or LAND RENT RIGHT, article 10. Income from the operation of transferring the land use right or land rent right below the taxable income from the transfer of land use right or land rent right: 1. cases of land use right transfer: a Transfer of land use rights) not yet available infrastructures, architectural works on land;
b) Transfer of land use right along with infrastructures on land;
c) Transfer of land use right along with architectural works on land;
d) Transfer of land use right along with infrastructure, architectural works on land.
2. cases of land rent right.
a) land rent right infrastructure yet, architectural works on land;
b) land rent right along with infrastructures on land;
c) land rent right along with architectural works on land;
d) land rent right along with infrastructure, architectural works on land.
Article 11. The case of the transfer of land use right or land rent right is not subject to income tax on the transfer of land use right or land rent right.
1. State land allocation, land rental for base business.
2. the production organisation, business, goods, services to return the land to the State or by the State land under the provisions of the law.
3. production organisation, business, goods, services to sell factory along with the transfer of land use right or land rent right to move location according to the master plan.
4. the production organisation, business, goods, services capital contribution by the land use for production and business cooperation with organizations and individuals in the country and abroad in accordance with the law.
5. Organization of production, sales of goods, services, the transfer of land use right or land rent right due to split, split, merger, bankruptcy.
6. private business owners to transfer land use rights in cases of divorce, inheritance as prescribed by law; transfer of land use rights between husband and wife with; parents with children; paternal grandparents, grandchildren; uk, the siblings together.
7. Organization of production, sales of goods and services donated of land use right or land rent right to the State or to the Organization for the construction of cultural buildings, health, fitness, sport; transfer of land use right for the charity beneficiaries of social policy.
Article 12. Income tax payers from the transfer of land use right or land rent right is held manufactures, trading goods, services, income from the transfer of land use right or land rent right.
Household, personal business, goods, services of the income from the transfer of land use right or land rent right not to pay tax on income from transfer of land use right or land rent right under this decree that income tax for high income earners.
Article 13. Taxable income from the transfer of land use right or land rent right are determined by the turnover for calculation of taxable income except reasonable expenses related to the activity the transfer of land use right or land rent.

1. Turnover for calculation of taxable income shall be determined according to the actual transfer prices among Organization of production, sales of goods, services, the transfer of land use right or land rent right to use the land at the time of the transfer.
The actual transfer prices are defined as follows:-according to the invoice price or the actual amount of the transfer of land use right side, right or land rent received by the land use right or land rent right charged.
The case of the actual transfer prices lower prices due to the provincial people's Committee, the city of centrally decided then the revenues used to calculate taxable income transfer of land use right or land rent right are based on reviews by the provincial people's Committee, the city decided centrally.
-Wining auction in case auction to transfer the land use right or land rent right.
Some cases determining the turnover for calculation of taxable income are as follows: a) the turnover for calculation of taxable income in the event of transfer of land use right or land rent right associated with infrastructures on land including part of revenue transfer ownership of infrastructure and revenues for rental of infrastructures on land;
b) where the transfer of land use right or land rent right along with architectural works on land, they must separate the portion of turnover from the sale of architectural works on land. If there are separate, the turnover for calculation of taxable income shall be determined including turnover from the sale of architectural works on land.
2. cost of transfer of land use right or land rent right: a) the cost to have the land use right or land rent right includes: – capital of the land transfer Price is determined as follows: + for land the State of affairs there collect money using land leased shall be based on evidence from land use charge , rents the land by the State.
+ For land use of the Organization, other individuals shall be based on contracts and legal documents when getting paid land use right or land rent right.
+ Cases production organisation, business, goods, services or land grab by the State structures, the cost prices shall be determined according to the value of works.
+ Auction winning bid in case the transfer of land use right or land rent right.
+ The case of limited liability companies, joint stock companies transfer of land use rights, which are derived by the venture capital contribution, the cost prices shall be determined according to the minutes of the Board of capital contribution.
+ For land of organization of production, sales of goods and services derived by inheritance under civil law; due to that, presentation, donation does 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 organization of production, goods, services, business succession, 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.
-Compensation for damages on the ground have not been deducted from the proceeds of land use, the land lease;
-Compensation for damage of color;
-Support for relocation to the new residence;
-Support for relocating graves;
-Support for different clearance.
-The types of fees under the provisions of the law relating to the grant of right to use land.
b) reclamation costs, leveling;
c) investment costs of infrastructure construction, architectural works on land;
d) expenses specified in article 5 of this Decree. The case, organization of production, sales of goods, business services in many different industries, then the expenses are allocated according to the proportion of revenue from the transfer of land use right or land rent right on the total turnover of the manufacturing operations, sales of goods and services;
DD) if the turnover for calculation of taxable income shall include all of the buildings on the land, the costs are determined including the value of architectural works on land.
Article 14. Tax income tax on the transfer of land use right or land rent right.
1. Tax rate for income from the transfer of land use right or land rent right is 28%.
2. After calculating income tax according to the tax rate prescribed in paragraph 1 of this article, the remaining income to additional income tax of partially progressive tax schedule below: PARTIALLY PROGRESSIVE TARIFF rate Ranks the remaining income on tax charges 1 to 15% 0% 2 15% to 30% 10% 3 30% to 45% 15% 4% 45 to 60% 20% 5 60% 25% of article 15. Do not apply the preferential tax rates; tax exemption and reduction prescribed in chapter V of this decree with regard to income from the operation of transferring land use right or land rent.
Article 16. Organization of production, sales of goods and services transferred ownership of the buildings on the land, the transfer of ownership of infrastructure on the ground to transfer of land use right or land rent right associated with infrastructures, architectural objects.
Article 17. Disclosure and payment for organization of production, sales of goods and services do not arise often works to transfer of land use right or land rent right shall be as follows: based on the records, documenting the transfer of land use right or land rent right by the land management agency moved to the tax agency requirements, organization of production, goods, services, business must declare turnover, costs, income taxes, tax according to the form prescribed by the Finance Ministry and file a Tax Agency to directly manage the most slowly is 10 days from the date of the request by the tax authorities. The tax agency checking determines the accuracy of the tax based on the invoices and vouchers reflected on the bookkeeping of business establishments and notification of tax, tax time transfer of land use right or land rent right. Tax time stated in the notice of tax after 15 days from the date of notification of the tax. Only when there is a receipt or certificate from the tax on the transfer of land use right or land rent for the land use right transfer, the transfer of the rental right, land use right or land rent right certificates have been given of land use right or land rent under the provisions of the law.

Article 18. Organization of production, business, goods, services and business infrastructure, landscaping, architectural treasures on land tax, tax under the provisions of chapter IV of this Decree, but to tax income from the transfer of land use right or land rent right. If the number is lower than the tax amount temporarily paid tax under the tax-settlement reports, organizations engaged in goods production and trading and/or service must pay the full tax amount owed within 10 days from the date of submission of tax reports. If the tax amount temporarily paid bigger tax according to the tax-settlement reports, organizations engaged in goods production and trading and/or service tax surplus of corporate income tax also filed for lack of other business activities or deducted income tax payable by the business activity the transfer of land use right land rent right next. If the land use right or land rent right, loss, the Organization of production, sales of goods and services are transmitted to the taxable income from the transfer of land use right or land rent of the following year according to the time specified in article 46 of this Decree.
Article 19.  The tax authorities have the right to sanction administrative violations of tax for business establishments slowly filed tax returns, income tax on the transfer of land use right or land rent; late tax penalties as prescribed by law. During the test, the Inspector of the tax declaration, tax the transfer of land use right or land rent right, if the transfer prices, costs, income tax on the transfer of land use right or land rent right, business establishments, reflect yet right, tax authorities have the right to determine the transfer price back under the actual transfer prices on the market , at reasonable cost, income to ensure the correct collection, collecting enough tax revenue from the transfer of land use right or land rent right; at the same time sanction business establishments regarding perjury, tax evasion as prescribed by law.
Chapter IV registration, DECLARATION, filing taxes, TAX article 20. The basis of responsible business enterprise income tax registration with the register value added tax. Tax registration procedures follow the provisions of article 11 of Decree 158/2003/ND-CP dated 10 December 2003 detailing the Government's enforcement of the law on value added Tax and the law on amendments and supplements to some articles of the law on value added Tax.
Article 21. Business establishments are responsible to declare the revenue, expenses, taxable income, the tax year, have divided each quarter in the form of declarations of tax authorities and submitted to the tax authorities directly managed at the latest on 25 of March is annual or 25th of the next month, the end of the fiscal year when business establishments in other financial the calendar year. The Ministry of finance regulation model of enterprise income tax.
The case of the tax authorities to check, the inspector discovered the tax declaration of business establishments not yet match the reality of production, trading goods, services, the tax authorities based on the percentage of taxable income of the previous year on sales of business establishments adjacent to or based on the taxable income of the base business industries , equivalent business scale to determine the tax amount temporarily paid in a year, each quarter and notify business establishments carry.
Article 22. Business establishments must report the tax authorities directly managed to adjust the number of annual and quarterly temporarily, if the situation in manufacturing, business services, service change. When the Tax authorities receive recommendations to adjust the tax amount temporarily filed quarterly and a year of a business establishment must review and must notify business establishments know the tax amount temporarily paid adjusted or reasons not to accept the proposal of the business establishment.
Article 23. The Ministry of Finance shall guide the determination of income and taxable income rate applied on sales to determine tax for business establishments not yet implemented accounting regime, bills, documents prescribed in clause 2 article 12 income tax act business suit every business and business location.
Article 24. The corporate income tax is specified as follows: 1. Business establishment temporarily paid tax amounts according to the declarations or according to the fixed Tax agencies tax each quarter, full, due to the State budget. The deadline for tax day last quarter.
2. Business establishments not yet implemented accounting regime, bills, documents prescribed in clause 2 article 12 corporate income tax law to pay tax monthly according to the notice of the tax authorities. The time limit for the submission of tax, are credited in the notices for 25th of the next month.
3. shipment business establishments have to declare and pay tax for each shipment to the Tax authority where the purchase order before shipping.
4. organizations and individuals, foreign business without resident establishments in Vietnam but having incomes generated in Vietnam, the Organization, individuals in Vietnam paid an income tax deduction is responsible according to the rate prescribed by the Ministry of Finance of the amount paid for the Organization foreign individuals.
Article 25. Corporate income tax is calculated and filed in Vietnam.
Article 26. Business to business income tax with the tax agency annually according to the template specified by the Ministry of finance.
Tax year is calculated according to the calendar year. The case of business establishments be allowed to adopt a fiscal year other than the calendar year shall be the financial year according to the settlement.
Tax must be true, complete the account revenue; Reasonable costs; Taxable income; Income tax amount payable; The number of income tax exemption, reduction; Income tax amount temporarily paid in the year; Income tax amount already paid abroad for earnings received from abroad; The number of missing or filed income tax overpaid.
Article 27. Businesses have to file tax reports to tax authorities within a period of 90 days from the end of the calendar year or fiscal year. If the tax amount temporarily paid in the year is lower than the tax according to the tax-settlement reports, business establishments shall have to fully pay the outstanding tax amount within 10 days from the date of submission of report; If the tax amount temporarily paid in the year is greater than the tax according to the tax-settlement reports, business establishments shall be minus surplus in tax by the next period.
Article 28. Case type conversion, transformation, merger, amalgamation, Division, separation, dissolution, bankruptcy, business establishments shall have to make tax with tax authorities and submit the report within 45 days from the day the decision to convert the types of business conversion, forms of ownership, merger, amalgamation, Division, separation, dissolution, bankruptcy.
Article 29. After receiving the tax-settlement reports, business establishments, the tax authorities must consider, classification to organize inspection check.
The Ministry of Finance shall guide the methods of classifying tax-settlement reports, and inspection process, check out the provisions in this Article.
Article 30. During the test, the Inspector of the tax declaration and payment of tax, business establishments, if the purchase price, sale price, business expenses, taxable incomes and other factors identified by business establishments, tax authorities have the right to redefine the purchase price , sale price according to price and foreign market, expenses, taxable incomes and other factors to ensure the correct collection, collecting enough corporate income tax. 
The Ministry of Finance shall guide the methods of determining the purchase price, the sale price of goods and services according to the market price specified in this article.
Article 31. The tax authorities have the duties, powers, responsibilities for the following:

1. business establishments guide declaring, pay taxes in accordance with the provisions of the law on enterprise income tax.
2. To notify business establishments not yet implemented accounting regime, invoices, documents on tax and monthly tax deadlines prescribed in clause 2 article 24 and the fixed tax case the provisions of article 30, article 32 of this Decree.
3. To notify business establishments on the slow filed declarations, late tax payment and decides to sanction the violation of tax; If business is still not sufficient amounts of the fines under the notice shall have the right to apply or request the competent authorities to apply measures to handle specified in paragraph 4 to article 23 of the law on Enterprise Income Tax to ensure sufficient income tax amount, the amount of the fine; If made on processing measures that businesses are still not sufficient amount of tax, the amount of the fine, the transfer of records to the State agency authorized to handle according to the provisions of the law.
4. test, inspection Declaration, tax filing, tax of business establishments.
5. Handling of administrative violations of tax and complaints about the tax.
6. request business establishments providing accounting books, invoices, vouchers and records other documents related to tax calculation and payment; ask credit institutions, banks and other private organizations to provide documents related to tax calculation and payment.
7. Keep and use data, documents, business establishments and other objects provided according to the prescribed regimes.
Article 32. The tax authorities have the right to determine taxable income tax for business establishments in the following cases: 1. Not done or done incorrectly the accounting mode, invoices and vouchers.
2. no declaration or incorrect Declaration of the tax base or does not prove the bases already stated in the Declaration at the request of tax authorities.
3. Refuse the present accounting books, invoices, vouchers and other necessary documents related to tax calculation.
4. business without business registration that was discovered.
The tax authorities based on the documents of investigation on the situation of the business activity of the business or facility based on the taxable income of the business establishments in the same industry, have equivalent business scale to determine the taxable income.
In cases where business establishments disagree with assessments of taxable income shall have the right to appeal to the superior Tax authorities directly or to sue in the courts in accordance with the law; While the pending business establishments still must submit sufficient fixed rate. 
Chapter V exemption of ENTERPRISE INCOME TAX Article 33. Conditions for enterprise income tax incentives for investment projects that meet one of the following conditions is entitled to preferential enterprise income tax: 1. investment in branches, lines and/or domains defined in list A of the appendix attached to this Decree.
2. Invest in the industry, areas where not prohibited by law and that use of average workers in the year at least: a) in the municipality of type 1 and type 2:100 persons;
b) in encouraged the investment specified in category B or category C attached to this Decree: 20 people;
c) in other localities: 50 people.
Article 34. Encouraged investment to enjoy enterprise income tax incentives.
1. geographical socio-economic difficulties defined in list B of the appendix attached to this Decree.
2. geographical socio-economic conditions particularly difficult provisions in list C of the appendix attached to this Decree.
Article 35. Enterprise income tax incentives for cooperatives and business establishments newly set up under investment projects 1. The preferential tax rates are specified as follows: a) tax rate of 20%, for cooperatives established in geographical areas not in list B and list C of the appendix attached to this Decree; business establishments newly set up under investment projects in branches, lines and/or domains defined in list A of the appendix attached to this Decree;
b) 20% of the tax for business establishments newly set up under investment projects in geographical areas defined in list B of the appendix attached to this Decree;
c) tax rate of 15% for cooperatives established in geographical areas defined in list B of the appendix attached to this Decree; business establishments newly set up under investment projects in branches, lines and/or domains defined in list A, which are implemented in geographical areas defined in list B of the appendix attached to this Decree;
d) tariff of 15% of the business establishments newly set up under investment projects in geographical areas defined in list C of the appendix attached to this Decree;
DD) tariff of 10%, for cooperatives established in geographical areas defined in list C of the appendix attached to this Decree; business establishments newly set up under investment projects in branches, lines and/or domains defined in list A, which are implemented in geographical areas defined in list C of the appendix attached to this Decree.
2. The time limit apply enterprise income tax incentives are specified as follows: a) a tariff of 10% enterprise income tax is applied for 15 years, since cooperatives and business establishments newly set up under investment projects start their business operations;
b) a tariff of 15% enterprise income tax is applied in 12 years, since cooperatives and business establishments newly set up under investment projects start their business operations;
c) a tariff of 20% enterprise income tax is applied in 10 years, since cooperatives and business establishments newly set up under investment projects start their business operations.
After the deadline to apply preferential tax rates prescribed in this, cooperatives and business establishments newly set up under investment projects must submit corporate income tax with tax rate is 28%.
Article 36.  Business establishments newly set up under investment projects and business relocation are tax free, tax reduction as follows: 1. Tax exemption for 02 years after taxable income is generated and the 50% reduction of the payable tax amount for 07 subsequent years new production base established from investment projects and business relocation out of it According to a Masterplan has been approved by the competent authority;
2. Tax exemption for 02 years after taxable income and 50% of the payable tax amount for 07 subsequent years for business establishments newly set up under investment projects in branches, lines and/or domains defined in list A of the appendix attached to this decree or to meet conditions of employment prescribed in article 33 of this Decree.
3. Tax exemption for 02 years after taxable income and 50% of the payable tax amount for 07 subsequent years for business establishments newly set up under investment projects in branches, lines and/or domains defined in list A of the appendix attached to this Decree and satisfy conditions on labor use specified in article 33 of this Decree.
4. Tax exemption for 02 years after taxable income and 50% of the payable tax amount for 07 subsequent years for business establishments newly set up under investment projects in geographical areas defined in list B and businesses move to the geographical areas defined in list B of the appendix attached to this Decree;
5. Tax exemption for 02 years after taxable income and 50% of the payable tax amount for 08 subsequent years for business establishments newly set up under investment projects in geographical areas defined in list C and the business moved to the geographical areas defined in list C of the appendix attached to this Decree.

6. Tax exemption for 03 years after taxable income is generated and the 50% reduction of the payable tax amount for 07 subsequent years for business establishments newly set up under investment projects in branches, lines and/or domains defined in list A, which are implemented in geographical areas defined in list B of the appendix attached to this Decree;
7. Tax exemption for 03 years after taxable income is generated and the 50% reduction of the payable tax amount for 08 subsequent years for business establishments newly set up under investment projects in branches, lines and/or domains defined in list A, which are implemented in geographical areas defined in list B of the appendix attached to this Decree at the same time meet the conditions of employment prescribed in article 33 of this Decree.
8. Tax exemption for 03 years after taxable income is generated and the 50% reduction of the payable tax amount for 09 subsequent years for business establishments newly set up under investment projects in branches, lines and/or domains defined in list A, which are implemented in geographical areas defined in list B of the appendix attached to this Decree at the same time meet the conditions of employment prescribed in article 33 of this Decree and of labor is the minorities constitute over 30% on the total of the average labor used in the year of business establishments.
9. Exemption for 04 years after taxable income is generated and the 50% reduction of the payable tax amount for 07 subsequent years for business establishments newly set up under investment projects in branches, lines and/or domains defined in list A, which are implemented in geographical areas defined in list C of the appendix attached to this Decree.
10. Tax exemption for 04 years after taxable income is generated and the 50% reduction of the payable tax amount for 08 subsequent years for business establishments newly set up under investment projects in branches, lines and/or domains defined in list A, which are implemented in geographical areas defined in list C of the appendix attached to this Decree at the same time meet the conditions of employment prescribed in article 33 of this Decree;
11. Tax exemption for 04 years after taxable income is generated and the 50% reduction of the payable tax amount for 09 subsequent years for business establishments newly set up under investment projects in branches, lines and/or domains defined in list A, which are implemented in geographical areas defined in list C of the appendix attached to this Decree at the same time meet the conditions of employment prescribed in article 33 of this Decree and of labor is the minorities constitute over 30% on the total of the average labor used in the year of business establishments.
12. Tax exemption for 04 years after taxable income and 50% of the payable tax amount for 09 subsequent years for business establishments newly set up under investment projects in the form of construction contract-business-transfer (BOT), build-transfer-business (BTO) the contract to build-transfer (BT).
Business establishments newly set up under investment projects are tax free, tax relief under the provisions of this Article are business establishments economic independent accounting and tax registration according to the Declaration. 
Business establishments newly set up under investment projects are tax free, tax breaks are more active trading, they must follow a separate accounting of income from business activities entitled to tax exemption, tax breaks. The case of a business establishment is not the private accounting of income from business activities entitled to tax exemption, tax relief shall be determined according to the proportion of the turnover of the business tax exemption, tax reduction on the total turnover of the business establishment.
Article 37. With regard to the economic zone, the special project promoted by the Prime Minister to decide on the level of the tax incentives and tax, corporate income tax but must not exceed 10 years tax exemption, since the taxable income and 50% of the payable tax amount for 09 subsequent years.
Article 38. Business investment in building new production lines, expansion, technological innovation, improve the ecological environment, enhance the production capacity are exempt from tax for the income increase due to this investment yielded the following: 1. Exemption for 01 year and 50% of the payable tax amount for 07 subsequent years projects installed production lines New in branches, sectors, encouraged the investment provisions in the annexes A, B and C attached to this Decree.
2. Exemption for 01 year and 50% of the payable tax amount for 07 subsequent years for investment projects in branches, lines and/or domains defined in list A of the appendix attached to this Decree.
3. exemption 3 years and 50% reduction of the payable tax for the next 5 years for investment projects in branches, lines and/or domains defined in list A of the appendix attached to this Decree and implemented in geographical areas defined in list B of the appendix attached to this Decree.
4. Exemption for 04 years and 50% of the payable tax amount for 07 subsequent years for investment projects in branches, lines and/or domains defined in list A of the appendix attached to this Decree and implemented in geographical areas defined in list C of the appendix attached to this Decree.
The Ministry of Finance shall guide the methods of determining income increased due to new investments bring tax reduction, tax exemption prescribed in this Article.
Article 39. Base business export goods specified in section III, list A of the appendix attached to this Decree, in addition to being free of tax, enterprise income tax according to the provisions of article 36, article 37 and article 38 of the decree were more preferential enterprise income tax as follows : 1.50% reduction of the payable tax income has been in the case: a) the first year's export was done by direct export;
b) exporting new items have technical-economic features, other features used with items previously exported business;
c) exports to the market in a new country, or other new territory with the market before.
2.50% reduction of the payable income tax increased income due to export in a fiscal year, for investors whose export revenue next year is higher than the previous year.
3.20% reduction of the payable income tax on the income earned from export in a fiscal year for the following cases: a) export sales reached over 50% of total revenue; The review of tax reduction is done for each year;
b) maintain stable export market on the number or value of goods for export in three consecutive years prior to that.
4. Add 25% reduction of the payable tax on the income earned from export in a fiscal year, for investors mentioned in paragraph 1, 2 or 3 this investment projects in geographical areas defined in list B of the appendix attached to this Decree.
5. exemption of enterprise income tax on the income earned from export in a fiscal year, for investors mentioned in paragraph 1, 2 or 3 this investment projects in geographical areas defined in list C of the appendix attached to this Decree.
Article 40. Business establishments are exempt from corporate income tax for the income has been in the following cases: 1. income from the realization of the contract to scientific research and technological development; science information service and technology.
2. income from the sale of the product in trial production period in accordance with the production process, but must not exceed 6 months from the start of production of product testing.
3. income from sale of products made from the new technology was first applied in Vietnam, but must not exceed 1 year from the start date to apply this new technology to manufacture the product.

4. income from the realization of technical service contracts directly serving agriculture.
5. income from job-training reserved for ethnic minorities.
6. income from production and business operations, services of business establishments reserved for disabled workers.
7. income from job-training reserved for disabled persons, children in particularly difficult circumstances, the object of social ills.
Article 41. Corporate income tax exemption for cooperatives, the average income level in the year of each labor under the minimum wage prescribed by the State for State servants.
Article 42. Corporate income tax exemption for the production of individual households, business goods, services, income in the year of each labor under the minimum wage prescribed by the State for State servants.
43 things. Corporate income tax exemption for investment under the form: patents, technical know-how, technological processes, technical services.
Article 44. 50% reduction of corporate income tax payable on income from transfer activity shares of foreign investors for enterprises established under the provisions of the law of Vietnam.
Article 45. Business activity in manufacturing, construction, transport, using labour from 10 to 100 female workers and of women workers accounted for over 50% of the total number of workers present frequently or regularly used on 100 women workers accounted for over 30% of the total number of regular labor base business enterprise income tax reduction corresponding to the level of costs for women workers.
Article 46. Base business after tax with the tax authorities of that loss shall be transmitted to the taxable income of the following year. The time switch holes no more than 5 years.       
Article 47. The tax incentives, tax free, tax breaks and switch holes according to the provisions of article 35, article 36, article 37, article 38, article 39, article 40, article 41, article 43, article 44, article 45 and article 46 of this decree applies only to business establishments have made true invoice accounting mode vouchers and signed tax according to tax statements. Business establishments themselves determine the conditions to enjoy tax incentives, tax rates, tax reductions, loss amounts are deducted from the taxable income and have written to notify tax authorities filed time corporate income tax return each year.
The beginning of the tax calculation, tax relief under the provisions of this Decree was the first financial year of business establishments have taxable incomes before subtracting the loss amounts are transferred according to the provisions of article 46 of this Decree. The case of the first financial year are tax free, tax-reduced production time, trading goods, services under six months, business establishments are entitled to tax exemption and tax breaks now that year or registered with the tax authorities of the time began to be tax free, tax breaks from the next fiscal year. The tax exemption period is counted from the first fiscal year of business establishments have taxable incomes before subtracting the loss amounts to be transferred.
In the same time, if there is a tax exempt, income tax reduction under many different circumstances, the basis of the free choice of a business in the tax case, the most beneficial tax reduction and tax agency informs.
Chapter VI REWARDS and TREATS breach of article 48. The tax authorities, the tax officer complete the assigned tasks; business establishments and organizations, other personal achievements in implementing the enterprise income tax law was rewarded by the regime of General State reward.
Article 49.  Business establishments, tax officials and other individuals violate the law on Enterprise Income Tax, then depending on the level of violation, acts which dealt with under article 23, article 25 of the law on Enterprise Income Tax and legal documents on the handling of administrative violations in the field of taxation.
Chapter VII IMPLEMENTATION article 50. The Decree has effect after 15 days from the date The quote and apply for the tax period from 2004.
The Decree No. 30/1998/ND-CP dated 13 May 1998, no. 26/2001/ND-CP dated 4 June 2001 from the Government detailing the implementation of the law on Enterprise Income Tax most effective since January 1, 2004.
1. Deregulation of corporate income tax refund was filed for the reinvestment of income, transfer tax offshore income and other tax incentives, about long, corporate income tax provisions in Decree No. 24/2000/ND-CP dated 31 July 2000 and Decree No. 27/2003/ND-CP dated 19 March 2003 from the Government detailing implementation of the law on foreign investment in Vietnam.
Abolish the provisions for tax incentives, about long, the enterprise income tax in the Decree No. 51/1999/ND-CP of July 8, 1999, no. 35/2002/ND-CP dated 29 March 2002 from the Government detailing the implementation of the law on domestic investment incentives and regulations on corporate income tax in Decree No. 81/2002/ND-CP dated 17 October 2002 detailing the Government's implementation of some articles of the law on Science and technology.
Abolition of regulations on land use right transfer tax for business establishments in Decree No. 19/2000/ND-CP dated 8 June 2000 from the Government detailing the implementation of the law on land use right Transfer Tax and the law on amendments and supplements to some articles of the law on land use right Transfer Tax.
2. Businesses that have invested overseas have been granted investment licenses and business establishments in the country have been granted investment preference certificates shall continue to enjoy the tax incentives included in the investment licences, preferential investment certificates. Case, the preferential enterprise income tax recorded in the investment license, preferential investment certificates is lower than the preferential enterprise income tax according to the provisions of this Decree and business establishments shall be entitled to the preferential enterprise income tax according to the provisions of this Decree for the remaining time. Businesses that have invested overseas have expiry enjoy tax incentives under the investment license, then move on to apply the tax rate of 25% and the tax rate is 25%, the continued implementation of this tariff until the end of the term of the investment license granted. The business establishments in the country the expiry of tax incentives, corporate income tax and other business establishments in the country are applying tariff is 32% move to apply the tax rate 28% since January 2004.
3. Tackling the existence of tax, tax, tax reduction, exemption and handling administrative violations of corporate income taxes before January 1, 2004 is made according to the corresponding provisions in the text of the law on enterprise income tax, law on foreign investment in Vietnam legislation encouraging domestic investment and the other legal documents issued before the date of the Decree has effect.
Article 51. The Ministry of Finance shall guide the implementation of this Decree.
The Ministers, heads of ministerial agencies, heads of government agencies, the Chairman of the people's committees of provinces and cities under central authority responsible for the implementation of this Decree.
The APPENDIX ATTACHED to DECREE 164/2003/ND-CP of December 22, 2003 DETAILING the GOVERNMENT'S ENFORCEMENT of the LAW on ENTERPRISE INCOME TAX category A INDUSTRIES, SECTORS are ENTITLED to INVESTMENT INCENTIVES The investment project on the lines of the following fields, perks :

I. reforestation, tending of forest; planting perennial trees on wasteland, hills, mountains bare; reclaimed; do salt; aquaculture in untapped waters: 1. Planting, forest care.
2. industrial crops, fruit trees on wasteland, hills, mountains bare.
3. Land reclamation in service of agricultural production, forestry, fishery.
4. producing, exploiting and refining salt.
5. Raising, culturing aquatic resources in the waters have yet to be exploited.
II. construction of infrastructure, development of public transport; career development education, training, health, culture: 1. investing in the construction and modernization of power plants, distribution and transmission. Building construction using solar power, wind power, biogas.
2. Investing in the construction of water plants and water-supply systems serving industrial service activities; construction of drainage system.
3. investing in the construction and modernization of bridges, roads, inland waterways, railways, airports, ports, railway stations, bus and car;
4. building technical infrastructures in concentrated population quarters in geographical category B or C attached to this Decree.
5. public transport development: investment in rail transport, sea freight, road passenger transport by cars from 17 seats or more, the waterway passenger transport by motorized means.
6. investment service providers connect Accession, accession and access service providers, providing application services in geographical areas defined in list B, C attached to this Decree; parcel service parcel service.
7. Opening schools, private schools, set up in the school: preschool education; education, vocational training, college degree and university degree.
8. Establishment of vocational, workers for the workers.
9. Investing in the construction of museums, libraries, cultural houses, choir, dance, ethnic music; production, repair, manufacturing ethnic instruments; maintenance of conservation, museums, libraries, cultural houses.
10. setting up people-founded and private hospitals for medical examination and treatment, formed the basis of implementation of hygiene and disease prevention; established relief operations center focused care for disabled people, orphans, the Geriatric Center.
III. Production, export business: production projects, business-level export goods worth over 50% of the total value of goods produced, the business of the project in the fiscal year.
IV. Fishery in the waters far from shore; processing of agricultural, forestry and aquatic products; technical services directly serves the production of agriculture, forestry, fisheries: 1. Fishery in the waters off-shore.
2. Agricultural products from domestic raw materials: processing livestock and poultry; processed and preserved vegetables; production of oil, essential oil, fat from plants; production of liquid milk and dairy products; production of crude powder; forage production, poultry, aquatic products; the production of bottled water, canned fruit.
3. Producing pulp, paper, cardboard and artificial boards directly from domestic agricultural and forestry raw materials in the country.
4. processing and preserving aquatic products from domestic raw materials.
5. Services in support of planting agricultural, industrial and forestry trees; livestock support activities; support activities for forestry; Fisheries Service; Pet protection service; and breeder of varieties; the preservation service of agricultural, forestry and aquatic products; building warehouses for preservation of agricultural, forestry and aquatic products.
V. scientific research and technological development, scientific and technological services; advice on legal matters, investment, business, business management, protection of intellectual property rights and technology transfer: 1. investing in the construction of the facility, the technical works: lab stations for application of new technologies to production; the production of new materials, rare materials.
2. investing in the production of computers, software products.
3. Provide the services: research, training, information technology, human resources and information technology.
4. Investing in the production of semiconductors and other electronic components; the telecommunications equipment manufacturing, Intenet; applying new technologies to the production of information and telecommunication equipment.
5. the application of high technology; new technology application in biology: healthcare, manufacturing plants, animal breeds, bio-fertilizers, bio pesticides, veterinary vaccines; waste collection, waste disposal, pollution, waste, scrap recycling.
6. applying technologies using or producing machinery and equipment operated by bio energy, energy from wind, solar, geothermal, tide.
7. Legal advice, investment, business, business management, advisory services on Science and technology; protection of intellectual property rights and technology transfer.
VI. other branches and lines: 1. Planting sugarcane, cotton and tea in service of processing industry; cultivation of medicinal plants; production of plant varieties and animal breeds.
2. The production of toys for children; weaving, finishing textile products; the production of silk thread; in leather.
3. The raising of livestock, poultry and aquaculture, according to the program of economic restructuring, agricultural farm scale upwards.
4. producing base chemicals, pure chemicals, specialty chemicals and dyes.
5. investing in the production of human medicine; medical equipment, orthopaedic appliances, vehicles, devices for disabled people; building warehouses for preservation of pharmaceuticals; human medicine reserve to prevent flooding disasters, dangerous disease; plant protection drugs; smoking rooms, healing for animals and for fisheries.
6. investing in the production of medium-and high-voltage electricity devices; diesel; equipment, machinery, spare parts for the transport ships, fishing ships; machine tools, machinery, equipment, spare parts, service agriculture, forestry; food processing machines; textile, sewing machines; machines for leather industry; mining machines; construction machines; industrial robots; locomotives, wagons; automobiles, automotive parts; the generator; precision mechanical equipment; equipment, machinery for inspection and safety control of the industrial production process; manufacture of moulds for metal products and non-metallic; close, repair ships, boats; production of waste equipment and key industrial products under the Prime Minister's decision in each period.
7. Production of high grade steel, alloys, non-ferrous and rare metals, porous for industrial use; producing special cement, materials, sound insulation, heat, synthetic material instead of wood, plastic, fiberglass construction, fire-resistant materials; Coke, activated chars; fertilizer production.
8. The marine production industries and handicraft: traditional engraving; Mosaic; lacquer; natural stone; do the bamboo goods; woven carpets, woven silk weaving, Brocade, embroidery; ceramics production, producing fine art bronze, paper production there.
9. investing in the construction of grade-1 marketplaces and exhibition sites; trade promotion; securities trading activities; capital mobilization and lending capital of the people's credit funds.
10. Maritime services, aviation, rail, road and inland waterway.
11. Investing in the construction of national tourism, ecological tourism area; the National Park; investment in the construction of the Park of culture, including sports activities, fun, entertainment.
12. Investing in the construction of infrastructure, business and industrial parks, export processing zones, high-tech zones. Investing in the production, processing, high-tech services in industrial zones, export processing zones, hi-tech zone, small and medium-sized industrial clusters.
13. Investments in the form of construction contract-business-transfer (BOT), build-transfer-business (BTO) and build-transfer (BT).
LIST B

GEOGRAPHICAL SOCIO-economic DIFFICULTIES were ENTITLED to INVESTMENT INCENTIVES i. District in the high mountain region: 1. Bac Kan-Bac Kan town. 2. Cao Bang province-Cao Bang town. 3. Ha Giang Province-district of Northern Ha Giang town-optical.
4. Lai Chau province-town of Dien Bien Phu-Dien Bien District-Town of Lai Chau.
5. Lao Cai province-district of Bảo Thắng-Orange street-town town of Lao Cai.
6. Son La province-district of Mai son-son La town-Yen Chau District.
II. The district in the mountains, the Plains: 7. Bac Giang Province-District-South District-district of Yen the. 8. The Peace-Kim Boi District-District States Paint-Lac Son District-District Of Liangshan-District Of Lac-Lac District Marine-Marine-Cao Phong District District.
9. The lang son-BAC son District-Loc-High Chi lang District District-District Huu loc Binh District-Valley District-District Office Romance-Colon district of Van.
10. Phu Tho Province Doan hung district-District Landing Hoa Thanh District-Three Rivers District-the district Phu Ninh District Siyad.
11. Quang Ninh province-district of Mong Cai town Portuguese Heng-Tien Yen district of van Don District-Hai-Ha-Ha Lagoon District.
12. Tuyen Quang province-district of Ham Yen district of Shanyang-Yen-Shan-Tuyen Quang town.
13. Thai Nguyen province Dong Hy district-the district From the designated district-district of Phú Lương.
 
14. the yen Bai province-district of Yen-Yen-van Chan District Office District-Peaceful District-Town Twinned Highway.
15. The province of Binh Phuoc Dong Phu district-district of Phuoc Long-Binh Long District-Chon.
16. The province of Dak Lak-Cư Jút district-the District of Cu M'gar district-district of Dak Dak Mil District-RLấp-Ea H'Leo district-District-Krong Pac-Krong Buk-Krong A Na-Krong. 17. Gia Lai Province-An Khê District-Ayun Pa District-Chu.
18. Kon Tum province-town of Kon Tum.
19. In Lam Dong Province-district of Bảo Lâm-Cat Tien District-Di Linh District-district of Teh-Single-District district of Germany--the district An Huoai-Lam HA District.
20. North District Binh-Binh Thuan Province-district of Germany-ham Thuan Bac District-district of Tanh Linh-ham Thuan Nam district.
21. The province of Binh Dinh-district of Hoai-district of Phu-Phu Cat District-District Tây Sơn. 22. Hai Duong-Chi Linh District-District Of Jingmen.
23. Huong Khe district of Ha Tinh Province-Hương Sơn District-States-District of Yichun-Vu Quang District.
24. The province of Ninh Binh-the town of Tam Quan Grapes District-Messages-Yen.
25. An English Son district-the district Mean Forums-Tan Thanh District-Chapter 26. Ninh Thuan Province-Ninh Hai District-Ninh Phuoc District. 27. The province of Phu Yen-River District-district of Tuy Hoa-district of Tuy. 28. Quang Tri-district of Dak Rong-Vinh Linh District-district of Gio Linh District-Cam Lo District District-Millions-Sanjeev. 29. Quang Nam province-the District of Dai Loc district-district of Quế Sơn. 30. Quang Ngai province-district of Sense-Paint Net District 31. Thanh Hoa Province-Shicheng District.
32. The province of Thua Thien Hue-South East District-district of Quang Phong Dien district Fill-Hương Trà District-Phu loc-Phú Vang.
33. An Giang Province-District-Tịnh Biên-District-District. 34. BAC lieu province-town of BAC lieu, Vinh Loi district.
35. Thoi Binh District of CA Mau province-Tran Van Thoi District-district of The Country-Tien-District.
36. The province of Dong Nai-Dinh Quan district-Tan Phu district-Xuan Loc district-Long Khanh District.
37. the Kien Giang Province-Chau Thanh District-The Earth-An Minh District-Ginger Hillocks District-Tan Hiep District-the town of HA Tien-Kien Luong District. 38. The Province Of Khanh Hoa-Wanning-Cam Ranh District-Yanqing District.
39. Soc-Long Phu Xuyen Districts-Districts-Soc-town district of CU Lao Dung.
40. The province of Tra Vinh-the horizontal Bridge District-the District of the bridge Embankment-Minor Districts Need. 41. Vinh Phuc Province-Lap Thach District-Tam Duong District, Binh Xuyen District.
42. The Rabbit-Long District-District Divisions-the District of OMON.
43. The Xining-Tan bien district of Binzhou-Chau Thanh-Ben bridge.
44. The Pacific-Thai-Swiss District.
45. Long An-Hui Tan Duc Vinh Hung hung-Tan Thanh Hoa Mộc District-district of Germany.
46. Dong Thap province-District Hong Tan Hong District-Dwell Tam Nong-District Ten Tower.
47. The province of Tien Giang-Tan Phuoc District. 48. Quang Binh province Quang Ninh district-district of Lishui-Trạch district-district of Quảng Trạch. 49. BA RIA-Vung Tau-Chau Xuyên District-. 50. Vinh Long Province-Tra District-Tam Binh District-District Of Dawn.
51. Hanoi City-SOC son district. 52. Ho Chi Minh City-District in need of Hour-NHA be district.
53. Ben Tre Province-Thanh Phu District-District Three Tri-County.
54. The province of BAC Ninh-Binh District-district of Quế Võ.
55. the HA Tay Province-Ba Vi district.
56. Danang City-District of Hoa Vang.
57. Henan province-Thanh Liem.
58. Hung Yen province-district of Enshi-District Government of Cu-Tien Lu.
59. The Pacific-Phu District.
CATEGORY C LOCATION TABLE CONTAINS Socio-ECONOMIC CONDITIONS PARTICULARLY DIFFICULT Are ENTITLED To INVESTMENT INCENTIVES.   The district in the high mountain areas, Islands: 1. Bac Kan province-District Three Hot-White District-District New Market Chợ Đồn district-District NGAN son District-Na RI district-District Pac. 2. The High-Security District-District Of Ha Ha Quang District-Lang-Hoa An District-Nguyen Binh-Districts Of Quang Uyen District Agro-Information-District Tea Fields-District Thach An District-Chongqing-The District Offers.
3. Ha Giang Province-district of North Central District-Hoang Su PHI District-MEO VAC district-District Contacts-Trans-Unit District district of Xin man district of Yen Minh district.
4. Province of Lai Chau-Muong Lay District-district of Muong-Phong Tho District-Needing-Education Week District-district of Dien Bien District of East Lake-Sìn Hồ district-district of Mường Nhé District-Tam Road.
5. Lao Cai province-BAC HA district-District-Muong Khuong District Bowl-Hue-van ban District-Sa Pa District-the District of Bảo Yên.
6. Son La province-North District Yen-MOC Chau District-Muong La District-district of Quynh Nhai-Thuan Chau Phu Yen district Code River District.
7. The province of Binh Thuan Phu QUY district.
8. The province of BA RIA-Vung Tau-con DAO District.
9. The city of Da Nang-Paracel Islands.
10. Haiphong City-District of Bach Long Vi-Cat Hai District.
11. The province of Khanh Hoa-district of Changsha.
12. the Kien Giang Province-district of Kien Hai-District of Phu Quoc.
13. Quang Ninh province-District Co.
14. Quang Ngai Mountain Districts-. II. The district in the mountainous region of Plains peoples: 15. Bac Giang Province-District Of Paint.
16. The Peace-Da District North District of Meizhou.
17. The lang son-Binh Gia-Dinh Districts. 18. Phu Tho Province-Thanh son District-District 19. Quang Ninh Province-District Three Closely-District Binh Lieu.
20. Tuyen Quang province-district of Vedic Astrology-Na Hang District.
21. The province of Thai Nguyen-Vo Nhai District.
22. The yen Bai-Lu Yen-Blind District District Stretch Comb-District Instrumentals Stations.
23. the Dak Lak Province-district of Dak Nong-Krong-Krong Bong-Lak District-district of Buon Don-M'Drắk District-District-district of Dak Song.
24. Gia Lai province-district of Đức Cơ District-Krong Pa K'Bang district-to-district of Ch'ro Kon-District Brought Yang-Iagrai-district of Chu prong district-district of Chu Pảh. 25. Kon Tum Province-District Of Dak Dak Glei District-District-Kon Plong District District Of Dak-Sa-Ha-Pearl District-Kon Ray District.
26. In Lam Dong Province – Luoyang District 27. Kien Giang Province-An Bien District-The District Go Quao District-Vinh Thuan District.
28. Soc-TU district-Thanh Tri District-Vinh Chau.
 29. The province of Tra Vinh-Vinh district Châu Thành district.
30. The province of Binh Dinh-An Lao district-Vinh Thanh district-the District of van Canh.
31. The province of Khanh Hoa Khanh Vinh district-district of Khánh Sơn. 32. Ninh Thuan Province-district of Ninh Sơn. 33. Ba Ria-Vung Tau-Tan Thanh.
34. Lieu province-District Hong Inhabitants.
35. The province of Binh Phuoc province-District Clearing Post-loc Ninh District-district of Dop.
36. U Minh district of CA Mau province.
37. The Important District-Turned-District-district of Lang Chánh District-Iris-Guanshan District-District-spring-districts as slices of Southern District Contacts

Cam Thuy District-The District As The Bar.
38. the Nghe An province-District States Paint-District Xiangyang District Cuông District-Child-Que Phong District-District District-Kneeling on your knees.
39. The province of Quang Binh Minh Hoá district-Tuyen Hoa District.
40. Quang Tri-District Orientation.
41. The province of Thua Thien Hue-district of A mesh.
42. The province of Quang Nam.
-District Of East-West District-The District Of Phuoc Son District So Enraged-Bac Tra My-Nam Tra My District-Hiep Duc District-Scholar-Mountain Districts.
43. Quang Ngai province-District Three Silk-tea-Bong District-district of Shanxi-son HA Minh Long District-District-district of Binh son. 44. Phú Yên Province-District Of Hoa Hinh River District-Paint-Dong Xuan District.