CHÍNH SÁCH ƯU ĐÃI THUẾ THU NHẬP DOANH NGHIỆP TẠI VIỆT NAM KHI ÁP DỤNG THUẾ TỐI THIỂU TOÀN CẦU

Abstract

In Vietnam, the implementation of corporate income tax incentives in recent years has significantly contributed to enhancing the attractiveness of the domestic investment environment and attracting investment capital into prioritized areas and sectors as directed by the government. However, to meet current development requirements, and in the context that many countries around the world are implementing the global minimum tax, Vietnam’s corporate income tax incentive policy needs to be revised and amended accordingly.