ĐẢM BẢO KHẢ NĂNG CẠNH TRANH THUẾ CỦA VIỆT NAM TRONG ĐIỀU KIỆN THỰC THI THUẾ TỐI THIỂU TOÀN CẦU

Abstract

The National Assembly has issued Resolution No. 107/2023/QH15 on the application of additional corporate income tax in accordance with global antibase erosion rules. This article analyzes the impact of implementing the global minimum tax on tax competition. It proposes four solutions to ensure Vietnam’s tax competitiveness under the global minimum tax regime: amending and supplementing corporate income tax incentives; defining appropriate directions for corporate income tax adjustments; adjusting regulations on personal income tax rates and family deductions; and promoting the reform of tax administrative procedures.