jan 1, 2014 - Law on corporate income tax ( 32/2013/QH13 effective from 1/1/2014)

Description:

To supplement the common tax rate of 22%, enterprises have an annual revenue of less than 20 billion, will be applied the tax rate of 20% from 1 July 2013; To supplement the tax incentive policies for science and technology, high technologies ... to encourage and support enterprises to invest in the development of science and technology.

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