THUẾ TỐI THIỂU TOÀN CẦU: VẤN ĐỀ ĐẶT RA VÀ GIẢI PHÁP ỨNG PHÓ

Abstract

Global minimum tax is a type of tax initiated by the G20 countries and the Organization for Economic Cooperation and Development (OECD) with the aim of redistributing tax rights among nations, assessing the allocation of profits of enterprises, and establishing principles for global profit allocation. It ensures that all internationally operating businesses must pay a minimum level of tax. In the current context, Vietnam needs to proactively implement a policy on corporate income tax in accordance with the provisions of the global minimum tax so that foreign-invested enterprises currently enjoying tax incentives in Vietnam can contribute the difference between the actual corporate income tax and the global minimum tax in Vietnam.