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Decree detailing and guiding the implementation of some tax policies to unfasten difficulties for organizations and individuals

On July 30th, 2012, the Government issued Decree No. 60/2012/ND-CP detailing and guiding the implementation of Resolution No. 29/2012/QH13 promulgating some tax policies unfasten difficulties for organizations and individuals. Accordingly, some tax policies shall be as follows:


- To reduce 30% of corporate income tax in 2012 for the follwing subjects:


+ Small and medium enterprises, including cooperatives (excluding non-business units) which meet criteria for capital and labor as prescribed, except for small and medium exterprises in businesses of lotteries, real estate, securities, finance, banking,insurance, goods production/services provision subject to excise tax; 1st-ranked and special-ranked enterprises under economic groups and corporations.


+ Enterprises employing many laborers as prescribed which operate in ​​production, outsourcing, processing of: agricultural, forestry, and fishery products, textile, footwear, electronic accessories; enterprises constructing socio- economic infrastructure works.


The reduced amount of corporate income tax shall be the quarterly provisional calculation tax amount and the tax amount to be paid upon finalization of 2012.


- To exempt personal income tax from July 1st, 2012 to end of December 31st, 2012 for individuals who have taxable incomes from salaries, wages or business up to the first level of the Partially Progressive Tax Rates as prescribed in the Law on Personal Income Tax.


If enterprises are entitled to various preferential tax rates for the same income, they may choose to apply the most favorable tax rate.


In case enterprises are being entitled to preferential corporate income tax, the corporate income tax amount to be reduced shall be calculated on the remaining tax amount after deducting to the preferential tax amount.


This Circular shall be effective from September 20th, 2012.