{"id":4737,"date":"2023-11-13T09:44:42","date_gmt":"2023-11-13T02:44:42","guid":{"rendered":"https:\/\/ketoaninno.com\/uu-dai-thue-thu-nhap-doanh-nghiep-voi-trung-tam-ngoai-ngu\/"},"modified":"2023-11-14T10:04:06","modified_gmt":"2023-11-14T03:04:06","slug":"uu-dai-thue-thu-nhap-doanh-nghiep-voi-trung-tam-ngoai-ngu","status":"publish","type":"post","link":"https:\/\/ketoaninno.com\/en\/uu-dai-thue-thu-nhap-doanh-nghiep-voi-trung-tam-ngoai-ngu\/","title":{"rendered":"Tax incentive for foreign language centers"},"content":{"rendered":"\n<h2 class=\"wp-block-heading has-text-color\" style=\"color:#5ba3cd\" class=\"wp-block-heading has-text-color\" style=\"color:#5ba3cd\" id=\"legal-grounds\"><strong>Legal grounds<\/strong><\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Circular 78\/2013\/TT-BTC<\/li>\n\n\n\n<li>Circular 96\/2015\/TT-BTC<\/li>\n\n\n\n<li>Circular 03\/2011\/TT-BGDDT<\/li>\n\n\n\n<li>Decision 1466\/QD-TTG<\/li>\n\n\n\n<li>Decision 1470\/QD-TTG<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading has-text-color\" style=\"color:#5ba3cd\" class=\"wp-block-heading has-text-color\" style=\"color:#5ba3cd\" id=\"standard-corporate-income-tax-cit-rate-of-the-foreign-language-centers\"><strong>Standard corporate income tax (CIT) rate of the foreign language centers<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">A foreign language center does not qualify for CIT incentives, the standard tax rate of 20% would be applied.<\/p>\n\n\n\n<h2 class=\"wp-block-heading has-text-color\" style=\"color:#5ba3cd\" class=\"wp-block-heading has-text-color\" style=\"color:#5ba3cd\" id=\"conditions-for-foreign-language-centers-to-enjoy-tax-incentives\"><strong>Conditions for foreign language centers to enjoy tax incentives&nbsp;<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">To enjoy tax incentives, a foreign language center must meet the following requirements:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Applying fully Vietnamese Accounting Standards<strong> and<\/strong><\/li>\n\n\n\n<li>Getting a Decision permitting the establishment of a foreign language center from the Department of Education and Training; or<\/li>\n\n\n\n<li>Meets the criteria for scale, type and standards of establishments implementing socialization in the field of education as follows:<\/li>\n<\/ul>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td>Maximum student\/teacher\/class<\/td><td>Minimum classroom area &nbsp;<\/td><\/tr><tr><td>25 students\/teacher\/class<\/td><td>1.5 m2\/student\/class<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h2 class=\"wp-block-heading has-text-color\" style=\"color:#5ba3cd\" class=\"wp-block-heading has-text-color\" style=\"color:#5ba3cd\" id=\"preferential-cit-rates-of-foreign-language-centers\"><strong>Preferential CIT rates of foreign language centers<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">For foreign language centers that qualify for tax incentives, the CIT rate is applied as follows:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>CIT exemption for 4 years (calculated from the year of taxable income, or from the year of revenue but no taxable income).<\/li>\n\n\n\n<li>50% tax reduction in the next year.<\/li>\n\n\n\n<li>During the operation, a preferential tax rate of 10% applies.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>For example<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">In 2020, ACB company headquartered in Ho Chi Minh City operates in the field of foreign language teaching, approved by the Ministry of Education and Training of Ho Chi Minh City issued a license to establish a foreign language center. In 2020, because ACB company was in the investment stage, it has no revenue yet. In 2021, the company will start to have revenue and taxable income, so the time to enjoy CIT incentives is calculated as follows:<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td>Incentive period<\/td><td>Incentive level<\/td><\/tr><tr><td>From 2021 to 2025<\/td><td>CIT exemption<\/td><\/tr><tr><td>In 2027<\/td><td>5%<\/td><\/tr><tr><td>From 2027 onwards<\/td><td>10%<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h2 class=\"wp-block-heading has-text-color\" style=\"color:#5ba3cd\" class=\"wp-block-heading has-text-color\" style=\"color:#5ba3cd\" id=\"revenue-from-selling-books-and-school-stationeries-eligible-for-tax-incentives\"><strong>Revenue from selling books and school stationeries eligible for tax incentives?<\/strong><\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li>During the incentive period, if a company operating many business activities, it must separately calculate income from business activities eligible for tax incentives.<\/li>\n\n\n\n<li>According to Circular 78\/2013 regulations, CIT incentives are only implemented on revenue from teaching activities. Income from selling books or teaching stationeries is not eligible for CIT incentives.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading has-text-color\" style=\"color:#5ba3cd\" class=\"wp-block-heading has-text-color\" style=\"color:#5ba3cd\" id=\"value-added-tax-vat-rate-of-foreign-language-center\"><strong>Value-added tax (VAT) rate of foreign language center?<\/strong><\/h2>\n\n\n\n<p class=\"has-medium-font-size wp-block-paragraph\"><strong>For teaching services<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Teaching services at foreign language centers are not subject to VAT.<\/p>\n\n\n\n<p class=\"has-medium-font-size wp-block-paragraph\"><strong>Selling books and school stationeries<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The activities of selling books and school stationeries of foreign language centers are subject to VAT at the tax rate of 5% or 10%, depending on the items sold.<\/p>\n\n\n\n<p class=\"has-text-align-center wp-block-paragraph\"><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Legal grounds Standard corporate income tax (CIT) rate of the foreign language centers A foreign language center does not qualify for CIT incentives, the standard tax rate of 20% would be applied. Conditions for foreign language centers to enjoy tax incentives&nbsp; To enjoy tax incentives, a foreign language center must meet the following requirements: Maximum [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":3156,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"inline_featured_image":false,"footnotes":""},"categories":[30],"tags":[94,95,98],"class_list":["post-4737","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-thue-en","tag-thue-thu-nhap-doanh-nghiep-en","tag-uu-dai-thue-en","tag-thue-gia-tri-gia-tang-en"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v20.11 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Tax incentive for foreign language center<\/title>\n<meta name=\"description\" content=\"Conditions for foreign language centers to enjoy tax incentives: Applying full...Preferential CIT rates of foreign language centers: - CIT exe\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/ketoaninno.com\/en\/uu-dai-thue-thu-nhap-doanh-nghiep-voi-trung-tam-ngoai-ngu\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"CIT incentive for foreign language centers\" \/>\n<meta property=\"og:description\" content=\"CIT incentive for foreign language centers\" \/>\n<meta property=\"og:url\" content=\"https:\/\/ketoaninno.com\/en\/uu-dai-thue-thu-nhap-doanh-nghiep-voi-trung-tam-ngoai-ngu\/\" \/>\n<meta property=\"og:site_name\" content=\"K\u1ebf to\u00e1n INNO\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/profile.php?id=100092426964422\" \/>\n<meta property=\"article:published_time\" content=\"2023-11-13T02:44:42+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2023-11-14T03:04:06+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/ketoaninno.com\/wp-content\/uploads\/2023\/08\/o06483wq-compressed.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1600\" \/>\n\t<meta property=\"og:image:height\" content=\"1068\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Cat Tuyen\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:title\" content=\"Tax incentive for foreign language centers K\u1ebf to\u00e1n INNO Tax\" \/>\n<meta name=\"twitter:description\" content=\"CIT incentive for foreign language centers\" \/>\n<meta name=\"twitter:image\" content=\"https:\/\/ketoaninno.com\/wp-content\/uploads\/2023\/08\/o06483wq-compressed.jpg\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Cat Tuyen\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"3 minutes\" \/>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Tax incentive for foreign language center","description":"Conditions for foreign language centers to enjoy tax incentives: Applying full...Preferential CIT rates of foreign language centers: - CIT exe","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/ketoaninno.com\/en\/uu-dai-thue-thu-nhap-doanh-nghiep-voi-trung-tam-ngoai-ngu\/","og_locale":"en_US","og_type":"article","og_title":"CIT incentive for foreign language centers","og_description":"CIT incentive for foreign language centers","og_url":"https:\/\/ketoaninno.com\/en\/uu-dai-thue-thu-nhap-doanh-nghiep-voi-trung-tam-ngoai-ngu\/","og_site_name":"K\u1ebf to\u00e1n INNO","article_publisher":"https:\/\/www.facebook.com\/profile.php?id=100092426964422","article_published_time":"2023-11-13T02:44:42+00:00","article_modified_time":"2023-11-14T03:04:06+00:00","og_image":[{"width":1600,"height":1068,"url":"https:\/\/ketoaninno.com\/wp-content\/uploads\/2023\/08\/o06483wq-compressed.jpg","type":"image\/jpeg"}],"author":"Cat Tuyen","twitter_card":"summary_large_image","twitter_title":"Tax incentive for foreign language centers K\u1ebf to\u00e1n INNO Tax","twitter_description":"CIT incentive for foreign language centers","twitter_image":"https:\/\/ketoaninno.com\/wp-content\/uploads\/2023\/08\/o06483wq-compressed.jpg","twitter_misc":{"Written by":"Cat Tuyen","Est. reading time":"3 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/ketoaninno.com\/en\/uu-dai-thue-thu-nhap-doanh-nghiep-voi-trung-tam-ngoai-ngu\/#article","isPartOf":{"@id":"https:\/\/ketoaninno.com\/en\/uu-dai-thue-thu-nhap-doanh-nghiep-voi-trung-tam-ngoai-ngu\/"},"author":{"name":"Cat Tuyen","@id":"https:\/\/ketoaninno.com\/#\/schema\/person\/8db8822d84171844ee140cee85a2b985"},"headline":"Tax incentive for foreign language centers","datePublished":"2023-11-13T02:44:42+00:00","dateModified":"2023-11-14T03:04:06+00:00","mainEntityOfPage":{"@id":"https:\/\/ketoaninno.com\/en\/uu-dai-thue-thu-nhap-doanh-nghiep-voi-trung-tam-ngoai-ngu\/"},"wordCount":390,"publisher":{"@id":"https:\/\/ketoaninno.com\/#organization"},"keywords":["Corporate income tax","Tax incentives","Value added tax"],"articleSection":["Tax"],"inLanguage":"en-US"},{"@type":"WebPage","@id":"https:\/\/ketoaninno.com\/en\/uu-dai-thue-thu-nhap-doanh-nghiep-voi-trung-tam-ngoai-ngu\/","url":"https:\/\/ketoaninno.com\/en\/uu-dai-thue-thu-nhap-doanh-nghiep-voi-trung-tam-ngoai-ngu\/","name":"Tax incentive for foreign language center","isPartOf":{"@id":"https:\/\/ketoaninno.com\/#website"},"datePublished":"2023-11-13T02:44:42+00:00","dateModified":"2023-11-14T03:04:06+00:00","description":"Conditions for foreign language centers to enjoy tax incentives: Applying full...Preferential CIT rates of foreign language centers: - CIT exe","breadcrumb":{"@id":"https:\/\/ketoaninno.com\/en\/uu-dai-thue-thu-nhap-doanh-nghiep-voi-trung-tam-ngoai-ngu\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/ketoaninno.com\/en\/uu-dai-thue-thu-nhap-doanh-nghiep-voi-trung-tam-ngoai-ngu\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/ketoaninno.com\/en\/uu-dai-thue-thu-nhap-doanh-nghiep-voi-trung-tam-ngoai-ngu\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Trang ch\u1ee7","item":"https:\/\/ketoaninno.com\/en\/"},{"@type":"ListItem","position":2,"name":"Tax incentive for foreign language centers"}]},{"@type":"WebSite","@id":"https:\/\/ketoaninno.com\/#website","url":"https:\/\/ketoaninno.com\/","name":"K\u1ebf to\u00e1n INNO","description":"Accounting Excellence - Tax Optimization","publisher":{"@id":"https:\/\/ketoaninno.com\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/ketoaninno.com\/?s={search_term_string}"},"query-input":"required name=search_term_string"}],"inLanguage":"en-US"},{"@type":"Organization","@id":"https:\/\/ketoaninno.com\/#organization","name":"INNO","url":"https:\/\/ketoaninno.com\/","logo":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/ketoaninno.com\/#\/schema\/logo\/image\/","url":"https:\/\/ketoaninno.com\/wp-content\/uploads\/2023\/07\/cropped-Inno-Logo.jpg","contentUrl":"https:\/\/ketoaninno.com\/wp-content\/uploads\/2023\/07\/cropped-Inno-Logo.jpg","width":512,"height":512,"caption":"INNO"},"image":{"@id":"https:\/\/ketoaninno.com\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/www.facebook.com\/profile.php?id=100092426964422"]},{"@type":"Person","@id":"https:\/\/ketoaninno.com\/#\/schema\/person\/8db8822d84171844ee140cee85a2b985","name":"Cat Tuyen","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/ketoaninno.com\/#\/schema\/person\/image\/","url":"https:\/\/secure.gravatar.com\/avatar\/6bf776ab18cdc80ec7e433962920ce5cbda37fd335a0f90a16a3acfa5c4bd9e8?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/6bf776ab18cdc80ec7e433962920ce5cbda37fd335a0f90a16a3acfa5c4bd9e8?s=96&d=mm&r=g","caption":"Cat Tuyen"}}]}},"_links":{"self":[{"href":"https:\/\/ketoaninno.com\/en\/wp-json\/wp\/v2\/posts\/4737","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ketoaninno.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ketoaninno.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ketoaninno.com\/en\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/ketoaninno.com\/en\/wp-json\/wp\/v2\/comments?post=4737"}],"version-history":[{"count":5,"href":"https:\/\/ketoaninno.com\/en\/wp-json\/wp\/v2\/posts\/4737\/revisions"}],"predecessor-version":[{"id":4743,"href":"https:\/\/ketoaninno.com\/en\/wp-json\/wp\/v2\/posts\/4737\/revisions\/4743"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoaninno.com\/en\/wp-json\/wp\/v2\/media\/3156"}],"wp:attachment":[{"href":"https:\/\/ketoaninno.com\/en\/wp-json\/wp\/v2\/media?parent=4737"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoaninno.com\/en\/wp-json\/wp\/v2\/categories?post=4737"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoaninno.com\/en\/wp-json\/wp\/v2\/tags?post=4737"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}