Kinhtedothi - On the afternoon of March 10, at the 43rd Session, the National Assembly Standing Committee gave opinions on explaining, accepting, and revising the Draft Law on Corporate Income Tax (amended).
Regarding this issue, National Assembly Chairman Tran Thanh Man said that many National Assembly deputies have raised it, Chairman Nguyen Dac Vinh himself has mentioned it many times in the National Assembly Standing Committee and the representative of the drafting agency has also said that he accepts it.
Reporting at the meeting on the above issue, Deputy Minister of Finance Cao Anh Tuan said that previously, Deputy Prime Minister Ho Duc Phoc had promised to the National Assembly, then directed the review. "This time, the newspapers are also reviewing and arranging, so we think bringing it back to a level of 10% is appropriate. The drafting agency will work with the Economic and Financial Committee to accept it," said Deputy Minister Cao Anh Tuan.
Previously, in the report explaining, accepting and revising the Draft Law on Corporate Income Tax (amended), Chairman of the National Assembly's Economic and Financial Committee Phan Van Mai said that there were 4 contents with different opinions in the Draft Law.
In particular, regarding corporate income tax incentives to encourage enterprises to invest in the field of science and technology, contributing to the implementation of Resolution No. 57-NQ/TU of the Politburo on breakthroughs in science and technology development, innovation and national digital transformation, Resolution No. 193/2025/QH15 has not yet had regulations on corporate income tax incentives that have a more substantial impact than the current ones to encourage enterprises to invest in science and technology development. Regarding this content, the Standing Committee of the Economic and Financial Committee proposed to add to the draft Law the content that the Government is assigned to specify in detail (including additional deductible expenses, time and scope of application for research and development, innovation, etc.) to create a legal basis and flexibility for the Government in researching and formulating policies and organizing implementation in an appropriate manner.
Regarding strategic investment projects that enjoy special incentives, the draft Law only stipulates the disbursement of at least 1/3 of the total committed capital within the first 3 years, but does not stipulate the actual disbursement time for the remaining 2/3 of the total investment capital to meet the conditions for enjoying incentives prescribed according to the total investment capital. According to the provisions of the law on investment, the implementation time and disbursement of the total investment capital of the project are shown in the Investment Certificate. In reality, the implementation time and disbursement of the total investment capital of the project often lasts a very long time (from 10 to 20 years).
According to the Economic and Financial Committee, in the context of our country entering a new era of development, an era of national advancement, large-scale investment projects that are encouraged and given special incentives, especially in the fields of science, technology, innovation, semiconductors, artificial intelligence, etc., require implementation and disbursement as soon as possible to create more development momentum. Therefore, the Standing Committee of the Committee proposes to add to the draft Law specific provisions on the implementation time and disbursement of the entire total investment capital of the project or add content assigning the Government to specify the disbursement time of the total investment capital of the project in the document guiding the implementation of the Law.
Regarding the authority to decide on incentive levels in special incentive projects, the Standing Committee of the Economic and Financial Committee proposed to revise the draft Law in the direction of assigning the Government to regulate the extension of incentive periods and additional incentive levels related to projects enjoying special investment incentives (instead of assigning the Prime Minister to decide as in the draft Law).
Source: https://kinhtedothi.vn/de-xuat-nghien-cuu-giam-thue-doi-voi-bao-chi-xuong-cung-muc-10-khi-sua-luat.html
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