Eligible entities and preferential regimes for Vietnamese small and medium enterprises under the 2025 Corporate Income Tax Law and issues in implementation

Abstract

This article analyzes the provisions on eligible entities and preferential regimes for small and medium enterprises in Vietnam under the 2025 Corporate Income Tax Law. It highlights the new points introduced by the law as well as potential challenges and obstacles that small and medium enterprises may encounter during implementation. Based on this analysis, the article proposes solutions to address these issues and ensure the effective enforcement of the law.