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2024年法人所得税の税率のケース

AGS HUONG INC

17 thg 10, 2023

AGS Accounting Company Limited社は、会計、監査、および税務・財務コンサルティングサービスを提供する主要な企業の一つです。高品質で信頼性の高いサービスを提供し、業界で豊富な経験を積んでいます。業務を円滑に遂行するためには、関連分野の知識が各従業員にとって不可欠です。本記事では、2024年法人所得税の税率のケースに関する法規定についてご紹介します。

1．法人所得税の税率 20%

ベトナムの法人所得税法第10条によると、法人所得税の税率は20%ですが、1.2項に32%から50%の税率が適用される企業や1.3項に25%から50%の税率が適用される事業を除きます。

注意: 企業はベトナムの法律に基づいて設立および運営されている。年間の売上金額が 200 億 VND を超えない企業は、20％が適用されます。

2．法人所得税の税率 32%～50%

法人所得税法第10条3項および政令218/2013/ND-CP第10条3項によると、ベトナムにおける貴重資源の探索、調査、採掘活動に対する法人所得税の税率は、各プロジェクトおよび事業所ごとに32%から50%の範囲で設定されています。

探索および調査活動に関しては、鉱山の位置、採掘条件、埋蔵量に基づいて、財務大臣の提案に従い、首相が各プロジェクトおよび事業所に適用される具体的な税率を決定します。

白金、金、銀、スズ、タングステン、アンチモン、宝石、レアアースの鉱山には、50%の税率が適用されます。

白金、金、銀、スズ、タングステン、アンチモン、宝石、レアアースの鉱山で、70%以上の面積が経済社会的に特に困難な地域に所在し、法人所得税の優遇地域リストに該当する場合、法人所得税率は40%となります。

3. 法人所得税の税率 25%～50%

法人所得税法第10条第3項（2022年石油法第67条第1項の改正により、2023年7月1日から施行）によると、石油・ガス事業に対する法人所得税率は25%から50%の範囲で、それぞれの石油契約に応じて適用されます。

AGSは、弊社の記事をお読みいただきありがとうございます。本記事が皆さんの生活や仕事に役立つ情報を提供し、ご関心のある業界や分野について新たな視点を得る一助となれば幸いです。今後も有益な情報や、AGSでの魅力的な求人情報をお届けしてまいりますので、ぜひ引き続きご注目ください。

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出典：https://thuvienphapluat.vn/phap-luat-doanh-nghiep/bai-viet/muc-thue-suat-thue-thu-nhap-doanh-nghiep-2024-voi-cac-truong-hop-6401.html

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