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21 6月, 2021
在税务机关角度，在2015 年以前成立的制造商不适用产业辅助型产品企业所得税优惠政策。
为确保所有制造产业辅助型产品的项目获得平等待遇，越南政府发布了第57/2021 号法令（于2021 年6 月4 日生效），修改和补充了第218/2013 号法令（第12/2015 号法令有修订）。
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Nguyen Thanh Trung
Partner, Tax Services Leader, PwC Vietnam
Tel: +84 28 3823 0796
Nguyen Huong Giang
Partner, Tax Services, PwC Vietnam
Tel: +84 24 3946 2246
