2017 Student Research Conference:
30th Annual Student Research Conference

Incentives to attract foreign investors in Vietnam


Ninh N. Nguyen
Dr. Alan B. Davis and Prof. Cathy Poyner, Faculty Mentors

This paper will primarily focus on the tax incentives that make Vietnam attractive to foreign investors. As Vietnam entering the industrialize phase, the opportunity to make profit is endless. Vietnamese government encouraged foreign corporations and companies to invest in Vietnam by offering many attractive incentives. Among all, the tax incentives are the most appealing. They offer reduce corporate income tax for the first five years starting when positive revenue generated. They offer discount (some special case free) rental on land and buildings. In addition, if the corporation has import or export process goods, there will be reduce tariff. Last, the corporations can carry loss forward to reduce their tax liability in the future. In addition to the policies, other advantages Vietnam has will be compared with Thailand and Indonesia – the countries in the same regions to show investors that Vietnam is the prominent target to invest in. 

Keywords: Vietnam, tax, foreign investors

Topic(s):Accounting
Economics

Presentation Type: Oral Paper

Session: 106-2
Location: VH 1010
Time: 8:15

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