Specifically, enterprises will enjoy CIT tax rate incentive of 10 percent in 15 years applied for incomes of enterprises from new investment projects in critically difficult regions; from new investment projects in fields of scientific research and technology development, high-tech application, cultivating high-tech enterprises, adventurous investment in high-tech development in prioritized lists according to the law on high technology; investing and developing power and water plants, water supply and drainage systems, bridges, roads, railroads, airports, sea ports, river ports, railway stations and other special infrastructure works decided by the prime minister; software production; manufacture of composite materials and light construction materials, precious materials; production of recycled and clean energy; development of biological technology and environmental protection including production of equipment for treating environmental pollution.
Enterprises will enjoy CIT tax rate incentive of 10 percent for the whole project life applied for the incomes from their involvement of social activities together with state enterprises; the incomes from publication activities of publication houses according to the Law on Publication; the incomes from printing press activities (advertisement activities included) of press agencies according to regulations of the Vietnam's Press Law; the incomes from social housing projects for sale and for lease; the incomes from planting, caring and protecting forests; aquaculture, raising and growing agriculture and forestry products in difficult socioeconomic regions; producing and hybridizing plants and animals.
Enterprises will enjoy CIT tax rate incentive of 20 percent in 10 years applied for incomes of enterprises from new investment projects in critically difficult regions; from new investment projects in fields of producing high grade steel, energy-efficient products, machinery and equipment for agriculture, forestry and pisciculture.  CIT tax rate incentive of 20 percent for the whole project life applied for people's credit funds and the Cooperative Bank of Vietnam.
Enterprises will enjoy four years of full exemption and nine subsequent years of 50 percent exemption applied for incomes of enterprises from new investment projects in the field of socialization implemented in difficult or critically difficult socioeconomic regions; four years of full exemption and five subsequent years of 50 percent exemption applied for incomes of enterprises from new investment projects in the field of socialization implemented in regions out of the difficult or critically difficult socioeconomic regions list.
Enterprises will enjoy two years of full exemption and four subsequent years of 50 percent exemption applied for incomes of enterprises from new investment projects implemented in industrial parks. In case the industrial parks are both located in difficult and favorable regions, the determination of tax incentives will be based on the region where industrial parks with larger areas are located.
Apart from those CIT tax incentives, enterprises in some other cases can also enjoy the incentives. For example, enterprises operating in fields of production, construction and transport that employ from 10-100 female employees, of those the number of female laborers accounts for more than 50 percent of the total regular present laborers or a company using regularly over 100 female employees who account for over 30 percent of the total regular present laborers. They will enjoy taxable CIT reductions equal to the actual amount of money paid to those female laborers. In another case, enterprises that conduct technology transfers in prioritized areas will be exempted 50 percent of their taxable CIT./.                                  
NTK