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THE GOVERNMENT
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No.: 101/2011/ND-CP
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SOCIALIST REPUBLIC OF VIETNAM
Independence – Freedom – Happiness
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Hanoi, November 04, 2011
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DECREE
DETAILING THE IMPLEMENTATION OF THE RESOLUTION NO. 08/2011/QH13 OF THE NATIONAL ASSEMBLY ON ADDITIONAL ISSUANCE OF SOME TAX SOLUTIONS TO REMOVE DIFFICULTIES FOR ENTERPRISES AND INDIVIDUALS
THE GOVERNMENT
Pursuant to the December 25, 2001 Law on Organization of the Government;
Pursuant to the Law on Enterprise Income Tax and the Law on Value Added Tax dated June 03, 2008;
Pursuant to the Law on Personal Income Tax dated November 21, 2007;
Pursuant to the Law on Tax Administration dated November 29, 2006;
Pursuant to the Resolution No. 08/2011/QH13 dated August 06, 2011 of the National Assembly;
At the proposal of Ministry of Finance,
DECREES:
Article 1. Scope of governing
This Decree details the implementation the Resolution No. 08/2011/QH13 dated August 06, 2011 by the National Assembly issuing a number of tax solutions to remove difficulties for enterprises and individuals.
Article 2. Reduction of enterprise income tax in 2011 of small and medium enterprises, enterprises employing many laborers
1. Reduce 30% of payable enterprise income tax amounts in 2011 of small and medium enterprises, except for the tax on income from the trade of lottery, real estate, securities, finance, banking, insurance and income from producing goods and trading services subject to special consumption tax and unless the enterprises to be ranked I, specialty of the economic groups, corporations, enterprises as the companies which are organized and administered by the model of parent company - subsidiary that the parent company is not small and medium enterprise and holds over 50% equity of the subsidiary.
Small and medium enterprises under the provisions of this clause (excluding administrative units) are the enterprises meeting the criteria of capital or labor in accordance with provisions in clause 1, Article 3 of Decree No. 56/2009/ND-CP dated June 30, 2009 of the ...........
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