CHÍNH SÁCH THUẾ THU NHẬP DOANH NGHIỆP: THỰC TRẠNG VÀ KIẾN NGHỊ

Abstract

The article presents an overview of the results achieved on corporate income tax (CIT) policy in Vietnam in recent years. On the basis of analyzing the shortcomings, inadequacies and the related causes, the author proposes a number of solutions to improve the current law on income tax for Vietnamese enterprises.