1、2024Doing Business in Vietnam|20242 2Doing Business in Vietnam|2022Foreword03I.Country Profile04Key Statistics and Facts05Politics06Economy07Society09Technology12Environment13II.Vietnams Economy14Recent Economic Landscape15ESG Practices21Capital Markets and M&A Market24Vietnam Mid-market Dynamics:Gr

2、ant Thorntons Survey27III.Key Sectors for Investment in Vietnam29Manufacturing30Industrial Real Estate33Renewable Energy36Information Technology39IV.Establishing in Vietnam42V.Accounting and Audit46VI.Taxation53Corporate Income Tax(“CIT”)55Transfer Pricing(“TP”)61Valued-Added Tax(“VAT”)62Personal In

3、come Tax(“PIT”)66Foreign Contractor Tax(“FCT”)71Avoidance of Double Taxation Agreement(“DTA”)74Other taxations75VII.Labour78About Grant Thornton(Vietnam)Limited83Doing Business in Vietnam|20243In 2023,the global economy was confronted with significant challenges,marked by a hike in global inflation,

4、geopolitical conflicts and an intensified global divide.As an economy highly integrated with the global market,Vietnam felt the impacts profoundly.In response,the country put forward a series of strategic monetary and fiscal policies,to mitigate the difficulties.By the end of the year,Vietnam achiev

5、ed a GDP growth of 5.05%,surpassing the global average by 1.5 times and ranking second among the ASEAN-6 countries.While Vietnam saw mixed economic developments in early 2024,the outlook for the rest of the year appears promising for Vietnam,with the countrys great efforts to overcome hurdles and mo

6、derate signs of global recovery.Amidst the turbulent headwinds,Vietnam continues to be regarded as an attractive destination on the global investment map.The countrys macroeconomic stability,combined with a burgeoning population of over 100 million young and skilled individuals,enhances its appeal.O