Work

Corporate Income Tax Incentives Under Current Vietnamese Law

Year: 2025

Type: article

Abstract: Corporate Income Tax (CIT) incentives for investment projects situated within industrial zones (IZs) are regarded as a crucial legal instrument for attracting investment capital, stimulating business and production development, and furthering the process of industrialisation and modernisation in Vietnam. This article elucidates the prevailing legal framework governing CIT incentives applicable to enterprises operating in IZs, critically assesses the limitations and inconsistencies encountered in practice, and advances policy recommendations with a view to refining the legal regime. The overarching objective is to ensure a balanced reconciliation of interests between the State and investors, thereby fostering the sustainable development of IZs.

Source: Lex localis - Journal of Local Self-Government

DOI: 10.52152/802017

Authors: Le Thi Giang, Khuc Thi Trang Nhung

Institution: Hanoi Law University

Language: English

Topic: Economic Zones and Regional Development

Subfield: General Economics, Econometrics and Finance

Field: Economics, Econometrics and Finance

Domain: Social Sciences

SDGs: Peace, justice, and strong institutions, Industry, innovation and infrastructure, Decent work and economic growth

Open Access status: hybrid

OpenAlex ID: W4415137365

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