This Resolution issues preferential tax policies to support businesses and individuals, including reducing corporate income tax, value-added tax, personal income tax, exempting personal income tax for certain specific groups, and it shall take effect from the date of promulgation.
适用范围
Small and medium-sized enterprises, households operating boarding houses, dormitories, child care and baby-sitting households, organizations providing meal services, individuals with income from dividends and securities transfers, individuals with income from salaries and wages.
要点
- Small and medium-sized enterprises → reduce corporate income tax by 30% in 2011 (Article 1.a)
- Households operating boarding houses, dormitories, child care households, organizations providing meal services → reduce the lump-sum tax rate by 50% from the third quarter of 2011 to the end of 2011 (Article 1.b)
- Individuals with income from dividends → exempt personal income tax from August 1, 2011 to December 31, 2012 (Article 1.c)
- Individuals transferring securities → reduce personal income tax payable by 50% from August 1, 2011 to December 31, 2012 (Article 1.d)
- Individuals with income from salaries and wages → exempt personal income tax at the first bracket of the progressive tax scale from August 1, 2011 to December 31, 2011 (Article 1.e)
🌐 本文件的社会影响
- Positive impact: Helps reduce financial burdens for businesses and individuals, encourages investment and business activities.
- Negative impact: May be disadvantageous for joint-stock banks, financial investment funds, credit institutions (due to the exemption of personal income tax from their dividends).
❓ 常见问题
How much percentage of corporate income tax is reduced for small and medium-sized enterprises?
30% of the corporate income tax payable in 2011 (Article 1.a)
What percentage of the lump-sum tax is reduced for households operating boarding houses, dormitories?
50% from the third quarter of 2011 to the end of 2011 (Article 1.b)
For how long are individuals with income from dividends exempted from personal income tax?
From August 1, 2011 to December 31, 2012 (Article 1.c)
By how much percentage is personal income tax reduced for individuals transferring securities?
50% of the personal income tax payable from August 1, 2011 to December 31, 2012 (Article 1.d)
At which bracket are individuals with income from salaries and wages exempted from personal income tax?
The first bracket of the progressive tax scale from August 1, 2011 to December 31, 2011 (Article 1.e)
全文
RESOLUTION
On issuing additional tax measures
to address difficulties faced by businesses and individuals
_____________________________________
OF THE NATIONAL ASSEMBLY
SOCIALIST REPUBLIC OF VIET NAM
BASED ON THE CONSTITUTION OF THE SOCIALIST REPUBLIC OF VIETNAM IN 1992 AS AMENDED AND COMPLEMENTED BY RESOLUTION NO. 51/2001/QH10;
Pursuant to the Law on Tax Administration No. 78/2006/QH11;
Pursuant to the Law on Personal Income Tax No. 04/2007/QH12;
Pursuant to the Law on Corporate Income Tax No. 14/2008/QH12;
Pursuant to the Law on Value Added Tax No. 13/2008/QH12;
At the proposal of the Government,
RESOLUTION:
Article 1. Issuance of tax incentives for organizations and individuals
1. Reduce corporate income tax payable in 2011 by 30% for:
a) Small and medium-sized enterprises, excluding taxes calculated from income derived from lottery sales, real estate, securities, finance, banking, insurance, and income from production of goods and services subject to special consumption tax, and excluding enterprises ranked as Class I or Special Class within economic groups, companies organized under the parent-subsidiary model where the parent company is not a small or medium-sized enterprise and holds more than 50% of the subsidiary's equity capital;
b) Enterprises employing many workers in manufacturing, processing, and value-added activities related to agricultural, forestry, fishery, textile, footwear, electronic components, and infrastructure construction projects.
2. Reduce the fixed tax rate for value added tax, personal income tax, and corporate income tax by 50% from the third quarter of 2011 to the end of 2011 for households and individuals operating boarding houses, dormitories for workers, students, and pupils; households and individuals providing childcare and child care services; households, individuals, and organizations supplying meal services to workers, provided that these households, individuals, and organizations maintain stable rental prices for boarding houses and dormitories, childcare fees, and meal service prices as they were at the end of 2010.
3. Exempt personal income tax from August 1, 2011 to December 31, 2012 for dividends distributed to individuals from investments in the stock market and contributions to purchase shares of corporations, except for dividends from joint-stock banks, financial investment funds, and credit institutions.
4. Reduce personal income tax payable by 50% from August 1, 2011 to December 31, 2012 for individual stock trading activities.
5. Exempt personal income tax from August 1, 2011 to December 31, 2011 for individuals whose taxable income from salaries, wages, and business operations does not exceed the first tax bracket specified in Article 22 of the Law on Personal Income Tax No. 04/2007/QH12.
Article 2. Implementation clause
This resolution shall take effect from the date of its adoption.
The Government shall provide detailed regulations and guidance for the implementation of this resolution.
This resolution was adopted by the National Assembly of the Socialist Republic of Vietnam, the 13th term, first session, on August 6, 2011.
原始文件（PDF）
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