Definition
Preferred factory: an industrial factory that exports at least 25% of its production. Entitled to a reduced corporate tax.
tax rates
| area | Corporate tax | Dividend tax |
|---|---|---|
| Development Zone A | 7.5% | 20% |
| another area | 16% | 20% |
Important Note: The information on this website is for general informational purposes only and does not constitute professional tax advice. Consult a qualified tax advisor before making financial decisions.