Decree No. 218/2013/ND-CP Detailing and guiding the implementation of law on corporate income tax

This Decree regulates in detail and guides the implementation of a number of articles of the Law on corporate income tax and the Law on amending and supplementing a number of articles of the Law on corporate income tax including: taxpayer, taxable income, Exempt income, determination of taxable income, loss and loss carrying; revenues, deducted or undeducted expenses when determing the taxable income, tax rate, method of tax. calculation, tax incentives and conditions for application of tax incentives.