06-08-2014

Decree 218/2013/ND-CP regulates in detail and guides the implementation of a number of articles of the Law on corporate income tax and the Law on amending and supplementing a number of articles of the Law on corporate income tax including: taxpayer, taxable income, Exempt income, determination of taxable income, loss and loss carrying; revenues, deducted or undeducted expenses when determining the taxable income, tax rate, method of tax calculation, tax incentives and conditions for application of tax incentives.
Content:
CHAPTER 1: General provisions
CHAPTER 2: Grounds and method of tax calculation
CHAPTER 3: Income from transfer of real estate
CHAPTER 4: Incentive corporate income tax
CHAPTER 5: Implementation provisions
Source: Ministry of justice
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