Solutions of tax in order to unite difficulties for enterprises and individualsThe National Assembly has just issued Resolution No. 08/ 2011/ QH13 dated August 06, 2011 on issuing supplementing some of solutions of tax in order to unite difficulties for enterprises and individuals.Accordingly, small and medium enterprises (excluding enterprises sorted rank 1, special rank under corporations, enterprises of companies organized according to model parent company - subsidiary company which parent companies are not small and medium, enterprises hold over 50% owner capital of subsidiary company) and enterprises which use many labors in manufacture, processing, agricultural product, forest product, sea product, textiles and garments, leather and shoes, electronic components, construction of social economical infrastructure works will be reduced 30% of their enterprise income tax amounts in 2011.In addition, individuals, households business guest-house, room for lease with workers, employees, students, pupils; households, individuals keep children; households, individuals, organizations supplying shift meals for workers with condition that these households, individuals, organizations keep stable the price of leasing guest-house, room, price of keeping children and price of supplying shift meals like the end of 2010 will receive 50 % reduction of presumptive tax amounts of value-added tax, personal income tax and enterprise income tax from quarter III of 2011 until the end of 2011. The resolution takes effect from the day of adopting (on August 06, 2011)./.-ITD
Solutions of tax in order to unite difficulties for enterprises and individuals
23/08/2011
The National Assembly has just issued Resolution No. 08/ 2011/ QH13 dated August 06, 2011 on issuing supplementing some of solutions of tax in order to unite difficulties for enterprises and individuals.
Accordingly, small and medium enterprises (excluding enterprises sorted rank 1, special rank under corporations, enterprises of companies organized according to model parent company - subsidiary company which parent companies are not small and medium, enterprises hold over 50% owner capital of subsidiary company) and enterprises which use many labors in manufacture, processing, agricultural product, forest product, sea product, textiles and garments, leather and shoes, electronic components, construction of social economical infrastructure works will be reduced 30% of their enterprise income tax amounts in 2011.
In addition, individuals, households business guest-house, room for lease with workers, employees, students, pupils; households, individuals keep children; households, individuals, organizations supplying shift meals for workers with condition that these households, individuals, organizations keep stable the price of leasing guest-house, room, price of keeping children and price of supplying shift meals like the end of 2010 will receive 50 % reduction of presumptive tax amounts of value-added tax, personal income tax and enterprise income tax from quarter III of 2011 until the end of 2011.
The resolution takes effect from the day of adopting (on August 06, 2011)./.-ITD