+ For special projects need to attract large-scale investment and high technology, the duration of

November 26, 2014, Law No. 71/2014 / QH13 amending and supplementing a number of articles of the tax law and takes effect from 01 May 2015. 01 According to the amended CIT , personal income tax and VAT. EIT:
Other income including income from capital transfer, transfer of capital contribution; Income from real estate transfer, assign projects, transfer of right to participate in investment silvio berlusconi projects, transfer of exploration, mining and mineral processing; Income from property use rights, ownership of property, including income from intellectual property silvio berlusconi rights in accordance with law; income from the transfer, silvio berlusconi lease or liquidation of assets, including valuable papers; Income from interest on deposits, loans, foreign currency; Revenues from bad debts have been written off claim; Revenues from liabilities not be identified; income from the business of the previous silvio berlusconi year had been omitted and other income.
Vietnam Business investment abroad in the income after paying corporate income tax overseas businesses in Vietnam, for countries which Vietnam has signed agreements on avoidance of double taxation shall comply with the provisions of the Agreement; for countries that have not signed the Agreement Vietnam to avoid double silvio berlusconi taxation, silvio berlusconi the case of corporate income tax in the countries which have now moved to the income tax rate is now lower than the revenue difference corporate income tax amount calculated in accordance with enterprise income tax law of Vietnam. ".
- Income from farming, animal husbandry, aquaculture, agro-processing, aquaculture, salt production cooperatives; income of the cooperative activities in the field of agriculture, forestry, fisheries and salt in areas with conditions - economic or social difficulties in areas with economic conditions silvio berlusconi - particularly difficult silvio berlusconi social towels; business income from farming, animal husbandry, aquaculture, agro-processing, the fisheries in areas with economic conditions - especially social difficulties; income from fishing activities. ".
- Actual expenses incurred related to the production and business of enterprises; operating expenses silvio berlusconi for vocational education; expenses to perform the tasks of national defense and security of the enterprise in accordance with the law.
+ Industrial products to support production silvio berlusconi sectors: textiles - apparel; Leather - Footwear; E - information; production automobile assembly; mechanic silvio berlusconi that these products as of 01 January 2015 in 01 countries can not be manufactured or produced but must meet the technical standards of the European Union (EU) or equivalent.
- Income from business investment project in the manufacturing sector, except silvio berlusconi for projects producing goods subject to excise duty and mining projects, with capital to invest a minimum of twelve trillion, using technology to be evaluated silvio berlusconi in accordance with the provisions of the Law on high technology, science, and technology law, disbursed a total registered capital not exceeding 5 years from the date of first tutheo permitted provided law on investment. ".
- Income from business: planting, care and protection; cultivation and processing of agricultural and fisheries in areas with economic conditions - social difficulties; forestry farming in areas with economic conditions - social difficulties; manufacturing, silvio berlusconi human resources and breeding of plants and animals; manufacturing, mining and refining of salt, except for salt production specified in Clause 1, Article 4 of this Act; investment to preserve agricultural harvest, preservation of agricultural, fisheries and food; ".
- Applying the rate of 15% for incomes of corporate silvio berlusconi farming, livestock production and processing silvio berlusconi in the field of agriculture and fisheries are not in the area of economic conditions - social difficulties or geographical areas with economic conditions - especially social difficulties. 8 To amend and supplement Clause 5, Article 13 as follows:
+ For special projects need to attract large-scale investment and high technology, the duration of the preferential tax rate may prolong the time is extended by no more than fifteen years;
- Investment projects in the field of technical and economic infrastructure, including investment in the development of water plants, power plants, water supply and drainage systems, bridges, roads, railways, airports, seaports river ports, airports, railway silvio berlusconi stations, renewable energy, clean energy, energy saving industrial, petrochemical projects.
- Enterprises with investment projects silvio berlusconi preferential enterprise income tax in accordance with the law of enterprise income tax at the time of licensing or certification to invest in accordance with the law on investment. Where the income tax laws have changed now that businesses meet the conditions of tax incentives under the provisions of the new law was amended and supplemented, the enterprise is the right choice of tax incentives and the time tax exemption or reduction under the provisions of the law at the time of licensing or according to e