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AN INTRODUCTION TO DOING BUSINESS IN VIETNAM2017
Table of Contents
Preface
04
An Introduction to Vietnam
08
Part 1 | Establishing and Running a Business
10
How do I establish a company?
11
Set-up procedures
11
Key positions in foreign-invested entities
15
Intellectual property
16
What are my options for investment?
17
Limited liability companies
17
Joint-stock companies
18
Partnership companies
19
Representative offices
19
Branch offices
20
Part 2 | Tax and Accounting
22
What are Vietnam’s major taxes?
24
Business license tax
25
Corporate income tax
26
Value-added tax
27
Special consumption tax
29
Foreign contractor tax
29
Customs duties
31
What are some of the key compliance requirements?
32
Accounting and bookkeeping
32
Annual compliance
33