送交者: kangjia 于 2006-4-19, 15:13:48:
回答: 算过吗？劳力成本，资产，税。。。 各占多少百分数？ 由 Enlighten 于 2006-4-19, 14:56:57:
http://www.economist.com/countries/Vietnam/profile.cfm?folder=Profile-FactSheet
Taxation: The personal income tax regime was revised in mid-2004. Vietnamese and foreign employees are taxed differently. Personal income tax for Vietnamese starts at 10% on monthly earnings of D5m (US$320) and rises to a rate of 40% on earnings of more than D40m. Expatriate earnings are taxed at between 10% and 40%, the latter rate applying to monthly earnings of more than D80m. A corporate tax rate of 28% has applied to both domestic and foreign-invested enterprises since January 2004. Certain preferential rates still apply. Value-added tax, which was introduced on January 1st 1999, has been simplified, the top rate of 20% having been removed in January 2004.