Investment Promotion- Other

Some legal documents regulate preferences

- Investment Law in 2005 and Decree No.108/2006/ND-CP of the Government dated September 22, 2006 detailing and guiding some articles of Investment Law.
- Law on Export and Import Duties in 2005 and Decree No.149/2005/ND-CP dated December 06, 2005 of the Government detailing and guiding some articles of Law on Export and Import Duties.
- Law on Corporation Income Tax in 2008 and Decree No. 124/2008/ND-CP dated December 11, 2008 of the Government detailing and guiding the execution of Law on Corporation Income Tax in 2008.
- Land Law in 2003 and Decree No.142/2005/ND-CP dated November 14, 2005 of the Government on land and water surface rent.
Pursuant to Investment Law in 2005, the investor shall be made the following forms of investment:
1- 100% capital of foreign or domestic investor;
2- Joint-venture;
3- BCC, BO, BTO and BT contract;
4- Investment on business development;
5- Purchasing share of capital contribution to participate in the management of investment activities;
6- Merging and buying back enterprise;
7- Other direct types of investment under the regulation of law on investment.
+ The foreign investor can invest to establish Company Limited or Joint Stock Company. Company Limited includes more one member. Enterprises with foreign investment capital and parties in the business contract can restructure investment projects and adjust investment form by re-registering, converting enterprise and changing the investment certificate.
+ Pursuant to the current regulation of investment, enterprise with foreign investment capital shall pay the following taxes:
- Corporation Income Tax (CIT);
- Value Added Tax (VAT);
- Excise Tax;
- Personal Income Tax

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