
Specifically, the Government has issued Decree No. 20/2026 detailing the implementation of Resolution 198 of the National Assembly on some special mechanisms and policies for the development of the private economy . The Decree stipulates many tax incentives for small and medium-sized enterprises and innovative startups, including exemption and reduction of corporate income tax for a certain period.
Notably, newly established small and medium-sized enterprises (SMEs) are exempt from corporate income tax for three years from the date of their initial business registration certificate. Individuals participating in innovative startups are also exempt from tax when transferring shares or capital contributions in startup businesses. In addition, the State supports businesses in leasing public land and properties through publicly listed prices and reduced rent.
The provincial tax authority stated that, in addition to preferential policies on tax exemptions and reductions, there is also support for research and development activities; free provision of digital platforms, shared accounting software, and training services in business management, accounting, taxation, and human resources for small and micro enterprises, household businesses, and individual business owners.
Source: https://quangngaitv.vn/quang-ngai-tich-cuc-ho-tro-nguoi-nop-thue-6514201.html







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