CORPORATE INCOME TAX FOR ENTERPRISES OWNING INVESTMENT PROJECTS IN VIETNAM INDUSTRIAL PARKS

被引：0

作者：

Nhung, Doan Hong ^{[1
]}

Nhung, Khuc Thi Trang ^{[2
]}

Du, Phieu ^{[1
]}

机构：

[1] Vietnam Natl Univ, Univ Law, Hanoi, Vietnam

[2] Hanoi Procuratorate Univ, Hanoi, Vietnam

来源：

LEX HUMANA | 2023年 / 15卷 / 03期

关键词：

Corporate income tax; investment incentives; corporate income tax incentives; investment projects in industrial parks; limitations;

D O I：

暂无

中图分类号：

D9 [法律]; DF [法律];

学科分类号：

0301 ;

摘要：

Corporate income tax for enterprises owning investment projects in industrial parks is one of the regulations that attract investors as well as a factor promoting the investment process in Vietnam. Furthermore, given that Vietnam is a popular destination for international investors, the regulations on corporate income tax for enterprises owning investment projects in industrial parks are gaining popularity. So, the article gives an overview of the current system of legal documents that govern corporate income tax in Vietnam. Based on this, it suggests some ways to improve the efficiency of implementing corporate income tax for enterprises owning investment projects in industrial parks in Vietnam.

引用

页数：18

共 36 条

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