What are bases for formulation xem bóng đá trực tiếp trên youtube medium-term and annual public investment plans in Vietnam from January 01, 2025? What are conditions for application xem bóng đá trực tiếp trên youtube CIT incentives in Vietnam?

What arebases for formulation xem bóng đá trực tiếp trên youtube medium-term and annual public investment plans in Vietnam from January 01, 2025?

Pursuant to Article 50 xem bóng đá trực tiếp trên youtube theLaw on Public Investment 2024(effective from January 01, 2025) which stipulates the base for formulating medium-term and annual public investment plans as follows:

(1)The base for formulating medium-term public investment plans includes:

- The situation and results xem bóng đá trực tiếp trên youtube implementing the 5-year economic and social development plan and the previous period's medium-term public investment plan;

- Economic and social development strategy; orientation or 5-year economic and social development plan xem bóng đá trực tiếp trên youtube the nation, sector, field, locality; 5-year financial plan; 5-year public debt borrowing and repayment plan; investment priority goals in the 5-year plan xem bóng đá trực tiếp trên youtube the nation, sector, field, locality;

- Relevant planning according to legal regulations on planning;

- Needs and forecast xem bóng đá trực tiếp trên youtube the ability to mobilize investment capital sources for constructing the economic and social infrastructure, and the ability to balance state budget capital;

- Forecast xem bóng đá trực tiếp trên youtube the impact xem bóng đá trực tiếp trên youtube global and domestic situations on development and the ability to mobilize investment capital sources;

- Mechanisms and policies to attract investment capital from economic sectors to build economic and social infrastructure.

(2)The base for formulating annual public investment plans includes:

- The situation and results xem bóng đá trực tiếp trên youtube implementing the national, sectoral, field, local economic and social development plan; results xem bóng đá trực tiếp trên youtube implementing the previous year's public investment plan;

- Annual economic and social development plan;

- Medium-term public investment plan;

- Needs and the ability to balance resources for constructing the economic and social infrastructure in the plan year.

What are conditions for application xem bóng đá trực tiếp trên youtube CIT incentives in Vietnam?

According to point a, clause 4, Article 18 xem bóng đá trực tiếp trên youtubeCircular 78/2014/TT-BTC, supplemented by clause 5, Article 10 xem bóng đá trực tiếp trên youtubeCircular 96/2015/TT-BTCand amended by clause 2, Article 10 xem bóng đá trực tiếp trên youtubeCircular 96/2015/TT-BTC, which stipulates corporate income tax incentives for enterprises with investment projects that meet preferential investment sector conditions as follows:

- Enterprises with investment projects enjoying corporate income tax incentives by meeting conditions in preferential investment sectors will have the following incomes eligible for corporate income tax incentives:

+ Income from the preferential investment sector.

+ Income from the liquidation xem bóng đá trực tiếp trên youtube scrap and waste xem bóng đá trực tiếp trên youtube products in the sector receiving investment incentives.

+ Income from exchange rate differences directly related to revenue and expenses xem bóng đá trực tiếp trên youtube the preferential sector.

+ Income from non-term bank deposit interest.

+ Income from other directly related sources xem bóng đá trực tiếp trên youtube income.

What are bases for formulation xem bóng đá trực tiếp trên youtube medium-term and annual public investment plans in Vietnam from January 01, 2025? What are conditions for application xem bóng đá trực tiếp trên youtube CIT incentives in Vietnam?(Image from the Internet)

Which new investment projects are eligible for a preferential tax rate xem bóng đá trực tiếp trên youtube 10% for a period xem bóng đá trực tiếp trên youtube 15 years in Vietnam?

Pursuant to clause 1, Article 19 xem bóng đá trực tiếp trên youtubeCircular 78/2014/TT-BTC, supplemented by clause 5, Article 11 xem bóng đá trực tiếp trên youtubeCircular 96/2015/TT-BTC, amended by clause 1, Article 11 xem bóng đá trực tiếp trên youtubeCircular 96/2015/TT-BTC, and rectified by Article 1 xem bóng đá trực tiếp trên youtubeDecision 2465/QD-BTC xem bóng đá trực tiếp trên youtube 2015, which stipulates that enterprises are eligible for a preferential tax rate xem bóng đá trực tiếp trên youtube 10% for a period xem bóng đá trực tiếp trên youtube 15 years for new investment projects as follows:

- New investment projects in: areas with extremely difficult socio-economic conditions stipulated in the Appendix issued withDecree 218/2013/ND-CP, Economic Zones, High-Tech Zones including centralized information technology zones established by the Prime Minister xem bóng đá trực tiếp trên youtube the Government xem bóng đá trực tiếp trên youtube Vietnam.

- New investment projects in fields: scientific research and technology development; high-tech application in the list xem bóng đá trực tiếp trên youtube high-tech technologies prioritized for development investment according to the Law on High Technology; high-tech incubation, high-tech enterprise incubation; venture investment for high-tech development in the list xem bóng đá trực tiếp trên youtube high-tech technologies prioritized for development according to the law on high technology; investment to build - operate high-tech incubation facilities, high-tech enterprise incubation; investment in developing water plants, power plants, water supply and drainage systems; bridges, roads, railways; airports, seaports, river ports; airports, stations, and other important infrastructure projects as decided by the Prime Minister xem bóng đá trực tiếp trên youtube the Government xem bóng đá trực tiếp trên youtube Vietnam; software production; production xem bóng đá trực tiếp trên youtube composite materials, light building materials, rare materials; production xem bóng đá trực tiếp trên youtube renewable energy, clean energy, energy from waste disposal; and biotechnology development.

Investment projects developing water plants, power plants, water supply and drainage systems; bridges, roads, railways; airports, seaports, river ports; airports, stations must generate revenue, income from the operation xem bóng đá trực tiếp trên youtube the stated investment projects to be eligible for tax incentives. In case enterprises perform construction xem bóng đá trực tiếp trên youtube these works, the income from construction activities is not eligible for tax incentives.

- New investment projects in the environmental protection field, including: production xem bóng đá trực tiếp trên youtube environmental pollution treatment equipment, environmental monitoring and analysis equipment; pollution treatment and environmental protection; collection, treatment xem bóng đá trực tiếp trên youtube wastewater, emissions, solid waste; and recycling, reuse xem bóng đá trực tiếp trên youtube waste.

- New investment projects in the production field (excluding projects producing goods subject to special consumption tax, mineral exploitation projects) that meet one xem bóng đá trực tiếp trên youtube the following two criteria:

+ Project with an initial registered investment capital scale xem bóng đá trực tiếp trên youtube at least 6 (six) thousand billion VND, disbursement completed within 3 years from the time xem bóng đá trực tiếp trên youtube first investment permission as prescribed by the investment law and having a total revenue xem bóng đá trực tiếp trên youtube at least 10 (ten) thousand billion VND/year at the latest 3 years from the year xem bóng đá trực tiếp trên youtube revenue generation from the investment project (at the latest by the 4th year from the year xem bóng đá trực tiếp trên youtube revenue generation the enterprise must achieve a total revenue xem bóng đá trực tiếp trên youtube at least 10 (ten) thousand billion VND/year).

+ Project with an initial registered investment capital scale xem bóng đá trực tiếp trên youtube at least 6 (six) thousand billion VND, disbursement completed within 3 years from the time xem bóng đá trực tiếp trên youtube first investment permission as prescribed by the investment law and regularly employing over 3,000 workers at the latest 3 years from the year xem bóng đá trực tiếp trên youtube revenue generation from the investment project (at the latest by the 4th year from the year xem bóng đá trực tiếp trên youtube revenue generation the enterprise must meet the condition xem bóng đá trực tiếp trên youtube employing an average annual regular workforce xem bóng đá trực tiếp trên youtube over 3,000 workers).

- New investment projects producing products in the List xem bóng đá trực tiếp trên youtube prioritized supporting industry products that meet one xem bóng đá trực tiếp trên youtube the following criteria:

+ Supporting industry products for high technology as prescribed by the Law on High Technology;

+ Supporting industry products for the production xem bóng đá trực tiếp trên youtube products in the sectors: textiles – clothing; leather – shoes; electronics – informatics; automobile assembly; mechanical engineering that these products as xem bóng đá trực tiếp trên youtube January 01, 2015, are not yet produced domestically or are produced but must meet technical standards xem bóng đá trực tiếp trên youtube the European Union (EU) or equivalent.