tailieunhanh - Tax incentives for research - development activities by Vietnamese enterprises

This study gives contributions to clarify the status, limited aspects of these tax incentives for R&D activities by Vietnamese enterprises and provides some suggestions for further consideration in the coming time. | JSTPM Vol 4, No 4, 2015 21 TAX INCENTIVES FOR RESEARCH - DEVELOPMENT ACTIVITIES BY VIETNAMESE ENTERPRISES . Hoang Van Tuyen National Institute for Science and Technology Policy and Strategy Studies Abstract: Research and development (R&D) activities are very specific in their natures and then need to be encouraged and to get highest supports in incentive tax measures. Incentive tax measures, however, actually applied in Vietnam, for this specific sector of activities remain limited in many aspects. This study gives contributions to clarify the status, limited aspects of these tax incentives for R&D activities by Vietnamese enterprises and provides some suggestions for further consideration in the coming time. Keywords: R&D activity; Enterprise; Tax incentive. Code: 15081701 1. Introduction Taxes actually applied for R&D activities in general and R&D activities by Vietnamese enterprises in particular include: corporate income tax, value added tax (VAT), import tax, personal income tax and others which are stipulated in various legal documents, such as Law on Science and Technology (S&T), Law on Investment, taxation-related regulations and many other sublaw documents. R&D activities are very specific in their natures and then need to be encouraged and to get highest supports in tax rates. But the actually applied policy of tax incentives in Vietnam for this specific sector of activities is not found proper in many aspects. The following presentation gives an analysis of the tax incentives applied to R&D activities by Vietnamese enterprises which are provided in legal documents (since 2005) and are valid presently in practice. The paper also provides some suggestions for policy to be further considered in the coming time. 2. Nature of tax incentives for R&D activities The taxation is seen as items of contributions compulsorily applied for all the subjects which are regulated by the State in legal documents. The taxes are legal nature duties of organizations and

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