Circular 133/2008/TT-BTC on December 26, 2008, guiding the implementation of some articles of the law on enterprise income tax and Decree No. 124/2008/ND-CP on December 11, 2008; The law amending some articles of additional corporate income tax law No. 32/2013/QH13 on 19/6/2013 Congress's corporate income tax is as follows:Corporate income taxIncentives + 4 years with interest: tax rate 0%+ the following 9 years: 5% tax+ next 2 years: tax rate of 10%+ The rest of the year: 20% tax
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