LEGALPOLICY OF CORPORATE INCOME TAX FOR INDUSTRIAL ZONES IN VIETNAM: FACTS AND SOLUTIONS

Each country that would like to attract investment in industrial zones needs to have preferential policies for investors. One of the important policies is the corporate income tax for enterprises having investment projects in industrial parks. In this article, the authors have researched, evaluated, analyzed and commented on the current status of legal policies on corporate income tax incentives in industrial zones in Vietnam. Then, the authors recommend a number of solutions to improve the efficiency of tax management and investment attraction policies in industrial zones in Vietnam.